Tom Smith

Tom Smith

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

Tom Smith is an assistant professor in the Lynn Pippenger School of Accountancy, teaching intermediate financial accounting. In 2016, he was awarded the USF Outstanding Teaching Award and recently received the Lynn Pippenger School of Accountancy Research Award.

His research has been published in Auditing: A Journal of Practice & Theory, the Journal of the American Taxation Association, the Journal of Accounting, Auditing, & Finance, the Journal of Information Systems, Advances in Accounting, Accounting Horizons, the Journal of Financial Research and the Journal of Applied Business Research. He has presented at multiple conferences including the American Accounting Association Annual Meeting, the American Accounting Association FARS mid-year meeting, and the Southern Finance Association Annual Meeting. In 2019, he received the "Best Paper Award" at the AAA annual meeting. Smith's research interests include banking, auditing, breaches and executive compensation.

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


  • ACG 4123 - Intermediate Financial Accounting III 

Recent Research

  • Smith, T., J. Higgs, and R. Pinsker, (2019), "Do Auditors Price Breach Risk in their Fees?" Journal of Information Systems, forthcoming.
  • Zhang, Y., J. Perols, D. Robinson, and T. Smith, (2018), "Earnings Management Strategies to Maintain a string of Meeting or Beating Analyst Expectations," Advances in Accounting 43: 45-66.
  • Robinson, D., Smith, T., A. Valencia, (2018), "Does Managerial Opportunism Explain Differential Pricing of Level 3 Fair Value Estimates?" The Journal of Financial Research 41 (2): 253-298.
  • Kohlbeck M., Smith, T., Valencia, A., (2017), "Auditors and Net Transfers of Level 3 Fair-Valued Financial Instruments," Advances in Accounting 36: 27-39.
  • Kohlbeck, M., Greiner, A., Smith, T., (2017), "The Relationship between Aggressive Real Earnings Management and Current and Future Audit Fees," Auditing: A Journal of Practice & Theory 36 (1): 85-107.


  • Member, Lynn Pippenger School of Accountancy Undergraduate Curriculum Ad Hoc Committtee, 2018
  • Faculty adviser, ALPFA, 2015-present
  • Member, Lynn Pippenger School of Accountancy Doctoral Program Committee 2014-present