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Indiana University Bloomington

Doctoral Programs

1960 Notable

From 1960-2013, we prepared nearly 1,200 men and women
for rewarding academic careers — that’s more than any other university.

J. Reed Smith

Contact Information

(317) 274-0867
jrsmith2 [at] iupui [dot] edu (E-mail)
Indianapolis, Room BS 4002

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  • Chairperson, Graduate Accounting Programs
  • Professor of Accounting
  • Katz, Sapper & Miller Faculty Fellow


  • Indianapolis


  • PhD, The Ohio State University, 1989
  • MA, University of Tennessee, 1984
  • BS, University of Tennessee, 1983

Professional Experience

  • Associate Professor of Accounting: State University of New York at Buffalo
  • Assistant Professor of Accounting, University of Oregon
  • Assistant Professor of Accounting, University of Texas, Austin
  • Teaching Associate, Faculty of Accounting and Management Information Systems, The Ohio State
  • Graduate Teaching Assistant, Department of Accounting and Business Law, University of Tennessee, Knoxville

Professional Interests

Accounting information systems, Auditing, Game theory

Selected Publications

  • Patterson, Evelyn R. and J. Reed Smith (2007), “The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength,” The Accounting Review, Vol. 82, No. 2, pp. 427-455.

  • Newman, D. Paul, Evelyn R. Patterson, and J. Reed Smith (2005), “The Role of Auditing in Investor Protection,” The Accounting Review, Vol. 80, No. 1, pp. 289-313.

  • Patterson, Evelyn R. and J. Reed Smith (2003), “Materiality Uncertainty and Earnings Misstatement,”  The Accounting Review, Vol. 78, No. 3, pp. 819-846.

  • Newman, D. Paul, Evelyn R. Patterson, and J. Reed Smith (2001), “The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning,” The Accounting Review, Vol. 76, No. 1, pp. 59-80.

  • Smith, J. Reed, Samuel L. Tiras, and Sansakrit S. Vichitlekarn (2000), “The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud,” Contemporary Accounting Research, Vol. 17, No. 2, pp. 327-356.

  • Smith, J. Reed and Donald E. Tidrick (1998), “The Effect of Alternative Judicial Systems and Settlement on Auditing,” Review of Accounting Studies, Vol. 2, pp. 353-381.

  • Newman, D. Paul, Jaewan Park, and J. Reed Smith (1998), “Allocating Internal Audit Resources to Minimize Detection Risk Due to Theft,” Auditing: A Journal of Practice and Theory, Vol. 17, No. 1, pp. 69-82.

  • Newman, D. Paul, Shelley C. Rhoades, and J. Reed Smith (1996), “Allocating Audit Resources to Detect Fraud,” Review of Accounting Studies, Vol. 1, pp. 161-182.