Areas of Expertise

Accounting information systems, Auditing, Game theory

Academic Degrees

• 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 University
• Graduate Teaching Assistant, Department of Accounting and Business Law, University of Tennessee, Knoxville

Selected Publications

• Patterson, E., J. Smith, R., and Tiras, S. (2024). The Effects and Potential Benefits of Audit Committee Oversight in a Strategic Setting. Contemporary Accounting Research, 41(3), 2013-2040.
• Patterson, E., Smith, R., and Tiras, S. (2022). How Changing Economic Conditions over Multiple Periods affect Earnings Overstatements, Audit Risk, and Market Prices. Contemporary Accounting Research, 39(1), 628-655.
• Smith, J. R., Yost, J. A., and Lopez, H. A. (2020). Electronic data interchange and enterprise resource planning technology in supply chain contracts. Computers and Industrial Engineering, 142(4), 106330.
• Patterson, E., Smith, J. R., and Tiras, S. (2019). The Interrelation between Auditing and Managerial Reporting Choices and Its effects on Financial Reporting Quality. Contemporary Accounting Research, 36(3), 1861-1882.
• Patterson, E., Smith J. R., and Tiras S. (2019). The Effects of Auditor Tenure on Fraud and Its Detection. The Accounting Review, 94(5), 297-318.
• Patterson, E. R. and Smith, J. R. (2016). The Strategic Effects of Auditing Standard No. 5 in a Multi-Location Setting. AUDITING: A Journal of Practice & Theory, 35(1), 119-138.
• Patterson, E. R., and Smith, J. R. (2007). The Effects of Sarbanes-Oxley on Auditing and Internal Control Strength. Accounting Review, 82(2), 427-455.
• Newman, D. P., Patterson, E. R., and Smith, J. R. (2005). The Role of Auditing in Investor Protection. The Accounting Review, 80(1), 289-313.
• Patterson, E. R., and Smith, J. R. (2003). Materiality Uncertainty and Earnings Misstatement. The Accounting Review, 78(3), 819-846.
• Newman, D. P., Patterson, E. R., and Smith, J. R. (2001). The Influence of Potentially Fraudulent Reports on Audit Risk Assessment and Planning. The Accounting Review, 76(1), 59-80.
• Smith, J. R., Tiras, S. L., and Vichitlekarn, S. S. (2000). The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud. Contemporary Accounting Research, 17(2), 327-356.
• Lefanowicz, C. E., Robinson, J. R., and Smith, J. R. (2000). Golden Parachutes and managerial incentives in corporate acquisitions: evidence from the 1980s and 1990s. Journal of Corporate Finance, 6, 215-239.
• Smith, J. R., and Tidrick, D. E. (1998). The Effect of Alternative Judicial Systems and Settlement on Auditing. Review of Accounting Studies, 2(4), 353-381.
• Newman, D. P., Park, J., and Smith, J. R. (1998). Allocating Internal Audit Resources to Minimize Detection Risk Due to Theft. Auditing: A Journal of Practice and Theory, 17(1), 69-82.
• Newman, D. P., Rhoades, S. C., and Smith, J. R. (1996). Allocating Audit Resources to Detect Fraud. Review of Accounting Studies, 1(2), 161-182.
• Kachelmeier, S. J., Smith, J. R., and Yancey, W. F. (1994). Budgets as a Credible Threat: An Experimental Study of Cheap Talk and Forward Induction. Journal of Management Accounting Research, 6, 144-174.

Edited on November 11, 2024