Kevin R. Smith

Utah Valley University -- Woodbury School of Business

Professor of Accounting

800 West University Parkway

Orem, UT 84058

United States

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 8,141

SSRN RANKINGS

Top 8,141

in Total Papers Downloads

7,150

SSRN CITATIONS
Rank 15,193

SSRN RANKINGS

Top 15,193

in Total Papers Citations

20

CROSSREF CITATIONS

56

Scholarly Papers (9)

1.

Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99

Number of pages: 40 Posted: 06 Nov 2008
Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Oklahoma State University - Stillwater
Downloads 5,527 (1,724)
Citation 13

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Fraud detection, fraud risk factors, SAS No. 99

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 28 Posted: 13 Sep 2007 Last Revised: 22 Jun 2014
Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area, Utah Valley University -- Woodbury School of Business and University of North Texas - Department of Accounting
Downloads 691 (46,204)
Citation 1

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earnings management, fraud, restatements, real activity earnings management

How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports

Journal of Business Finance & Accounting, Vol. 37, Issue 3-4, pp. 332-355, April/May 2010
Number of pages: 24 Posted: 12 May 2010
Michael Ettredge, Susan Scholz, Kevin R. Smith and Lili Sun
University of Kansas - Accounting and Information Systems Area, University of Kansas - Accounting and Information Systems Area, Utah Valley University -- Woodbury School of Business and University of North Texas - Department of Accounting
Downloads 2 (810,325)
Citation 5
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3.

Financial Reporting Credibility after SOX: Evidence from Earnings Restatements

Number of pages: 46 Posted: 05 Aug 2010
Mark Hirschey, Kevin R. Smith and Wendy M. Wilson
University of Kansas, Utah Valley University -- Woodbury School of Business and Texas Christian University - Department of Accounting
Downloads 411 (89,338)
Citation 4

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Accounting restatements, Sarbanes-Oxley Act, Investor confidence, Valuation effects

4.

The Characteristics and Fate of Take Me Over Firms

Number of pages: 41 Posted: 15 Sep 2006 Last Revised: 04 Oct 2008
Derek Oler and Kevin R. Smith
Texas Tech University - Rawls College of Business and Utah Valley University -- Woodbury School of Business
Downloads 233 (163,738)
Citation 4

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Mergers, Acquisitions, Bankruptcy

5.

The Effect of Restatement Detection Speed on Reporting Credibility

Number of pages: 47 Posted: 18 Aug 2013
Mark Hirschey, Kevin R. Smith and Wendy M. Wilson
University of Kansas, Utah Valley University -- Woodbury School of Business and Texas Christian University - Department of Accounting
Downloads 165 (223,685)
Citation 2

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Accounting restatements, Sarbanes-Oxley Act, Reporting credibility, Detection of accounting irregularities

6.

Examining the Status of Academic Accounting

Number of pages: 40 Posted: 25 Apr 2019 Last Revised: 19 Mar 2021
Texas Tech University - Rawls College of Business, Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Utah State University - School of Accountancy
Downloads 84 (363,910)
Citation 1

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Academic accounting, professor counts

7.

Promotion and Mobility in the Academic Accounting Career

Number of pages: 42 Posted: 16 Aug 2019
Texas Tech University - Rawls College of Business, Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Utah State University - School of Accountancy
Downloads 23 (615,623)

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academic accounting, academic mobility, promotion

8.

An International Comparison of the Academic Accounting Professoriate

Number of pages: 30 Posted: 03 Dec 2020
Texas Tech University - Rawls College of Business, Utah State University - School of Accountancy, Utah Valley University -- Woodbury School of Business and Utah State University - School of Accountancy
Downloads 14 (680,249)

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Academic Accounting, International Comparison

9.

The Timeliness of Restatement Disclosures and Financial Reporting Credibility

Journal of Business Finance & Accounting, Vol. 42, Issue 7-8, pp. 826-859, 2015
Number of pages: 34 Posted: 22 Oct 2015
Mark Hirschey, Kevin R. Smith and Wendy M. Wilson
University of Kansas, Utah Valley University -- Woodbury School of Business and Texas Christian University - Department of Accounting
Downloads 0 (804,439)
Citation 4
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accounting restatements, reporting credibility, misstatement detection, restatement disclosures, corporate governance, information content of earnings