Tom Smith

Tom Smith

Associate Professor
Room: BSN 3503
Phone: (813) 974-6597

Tom Smith is the Grant Thornton Professor, teaching intermediate financial accounting and a PhD seminar in archival accounting. He was awarded the Lynn Pippenger School of Accountancy Advisory Council Outstanding Teaching Award in 2016 and in 2020, he was the recipient of the USF Outstanding Undergraduate Teaching Award.

His research appears in Auditing: A Journal of Practice & Theory, International Journal of Accounting Information Systems, The Journal of the American Taxation Association, Journal of Accounting, Auditing, & Finance, Journal of Information Systems, Accounting Horizons, Journal of Financial Research, and Advances in Accounting. His research interests include banking, auditing, cybersecurity and executive compensation.

Smith earned a PhD, MBA and bachelor's degree from Florida State University and is a licensed CPA. He previously taught at Florida Atlantic University, receiving the Professor of the Year Award in 2011.


  • ACG 3113 – Intermediate Financial Accounting II
  • ACG 4123 – Intermediate Financial Accounting III 
  • ACG 7936 – Seminar in Archival Accounting Research 

Recent Research

  • Smith, T., A. Tadesse and N. Vincent. (2021). The impact of CIO characteristics on data breaches. International Journal of Accounting Information Systems, 43: 100532

  • Huston, G. R., J. Huston, M. Mellon, and T. Smith (2021). What Does an Executive Stock Sale Tell the Market? Evidence from Sale Transactions Following Stock Option Exercises. Journal of Accounting, Auditing, and Finance 36(3): 613-642.

  • Smith, T., G. R. Huston, and R. Morton. (2020). Accrual Management and the Decision to Sell or Hold the Shares Acquired from the Exercise of Employee Stock Options. Journal of Financial Reporting, 5(1): 115-134.

  • Murthy, U., T. Smith, J. Whitworth and Y. Zhang. (2020). The Effects of Information Systems Compatibility on Firm Performance Following Mergers and Acquisitions. Journal of Information Systems, 34(2): 211-233.

  • Smith, T., J. Higgs, and R. Pinsker. (2019). Do Auditors Price Breach Risk in their Fees? Journal of Information Systems, 33(2): 177-204.


  • Chair, Lynn Pippenger School of Accountancy Undergraduate Curriculum Committee

  • Member, Muma College of Business Undergraduate Policy Committee

  • Member, Lynn Pippenger School of Accountancy Doctoral Program Committee