Dr. Kimberly Smith is Professor and KPMG Accounting Fellow at the Mason School of Business at the College of William and Mary. Dr. Smith has a Ph.D. in Business Administration (Accounting) from the University of Maryland, a Master of Professional Accountancy from West Virginia University, and a B.S. in Business Administration (Accounting) from Fairmont State College. She holds a Certified Public Accounting certificate from West Virginia. In 1994, Dr. Smith visited the Darden School at the University of Virginia as the Morris Visiting Associate Professor. During the 2003-2004 academic year, Dr. Smith served as the Academic Accounting Fellow at the Office of the Chief Accountant of the U.S. Securities and Exchange Commission (SEC).
Dr. Smith has authored a number of articles in leading journals such as The Accounting Review, Journal of Business, Accounting Organizations and Society, Journal of Management Accounting Research, and Issues in Accounting Education. Her research has focused on control systems for capital investment projects and the dynamic relation between CEO pay and firm performance. Dr. Smith's current research work addresses the effects of off-balance sheet arrangements, which stems from her work as a principal co-author of the SEC's 2005 Study on Arrangements with Off-Balance Implications, Special Purpose Entities and Transparency of Filings by Issuers. Dr. Smith is also currently the recipient of a grant from the International Association for Accounting Education and Research under their Reporting Financial Performance Research Program to research the dynamic effects of other comprehensive income.
Currently, Dr. Smith teaches Professional Accounting to Master of Accounting students at the Mason School. She has won a number of teaching awards, including the William and Mary Alumni Fellowship Award in 1994, the Dean's MBA Teaching Award in 1993 and 1996, and the Master of Accounting Program Outstanding Professor Award in 2005. She was invited to teach in the inaugural executive MBA program at the Polish-American Management Center at the University of Łódź in 1996-97. Dr. Smith also regularly presents education programs in private industry, including programs at Stifel Nicolaus, Legg Mason, Landmark Communications, Smithfield Foods, Inc., CSX, and ARINC, among others.
Areas of Interest/Expertise
- Off-Balance Sheet Arrangements
- Reporting Financial Performance
- Executive Compensation
- Performance Measurement
- Capital Investments