Kimberly Smith

Biography

Dr. Kimberly Smith is the Chancellor Term Professor of Business at William & Mary's Raymond A. Mason School of Business. 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.

Professor Smith has taught numerous accounting courses to undergraduates, MBA and MAcc students. She has won a number of teaching awards, including the William & 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. Most recently, Dr. Smith received the prestigious McGlothlin Award for Exceptional Teaching in 2018.

Dr. Smith previously led the MAcc D.C. Financial Markets Trek, https://mason.wm.edu/news/2017/dc-financial-markets-trek.php, which allows MAcc students to meet with individuals in important leadership positions in the accounting profession. She also has worked to develop a Ph.D. Prep emphasis in the MAcc program for students interested in careers in teaching and research https://mason.wm.edu/news/2018/researching-the-future-macc-program-academic-emphasis.php.

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. One stream of her research focuses on the dynamic relation between CEO pay and firm performance. Another stream of research is related to grants from the International Association for Accounting Education and Research under its Informing the IASB program to investigate the persistence of gains and losses on available-for-sale securities and the use of alternative performance measures. She is also researching 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  https://www.sec.gov/news/studies/soxoffbalancerpt.pdf.

Areas of Interest/Expertise

• Non-GAAP/Alternative Performance Measures
• Persistence of Gains and Losses on Available-for-Sale Securities
• Asymmetries in CEO Compensation
• Off-Balance Sheet Arrangements