College of Business
Florida International University
Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 348
Miami, FL 33199
Phone: (305) 348-4207
Email: smithal@fiu.edu
Faculty
Antoinette Smith
Professor, School of Accounting
College of Business
Florida International University
Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 348
Miami, FL 33199
Phone: (305) 348-4207
Email: smithal@fiu.edu
Education
Ph.D. in Accounting
University of South Florida, Tampa, Florida
Bachelor of Science in Business Administration
Christopher Newport University, Newport News, Virginia
Areas of Expertise
- Audit, Fraud, and Information Systems
- Financial Analysts and Forensic Accounting
- Healthcare and Systems
Professional Activities
Dr. Antoinette Smith is a Worlds Ahead Full Professor and former Morrison, Brown, Argiz & Farra (MBAF) Professor in the School of Accounting within the College of Business at Florida International University. She earned her Ph.D. from the University of South Florida with a specialization in accounting information systems, auditing, fraud detection, and emerging technologies. Dr. Smith also holds the Certified Artificial Intelligence Consultant (CAIC) credential from the United States Artificial Intelligence Institute, reflecting her expertise in artificial intelligence, intelligent automation, and business transformation.
Prior to joining FIU, Dr. Smith served as an Assistant Professor at Miami University. She also worked as a senior auditor and fraud detector for the U.S. Air Force Audit Agency, spent a decade at NASA Langley Research Center, and held professional roles with KPMG and the Central Intelligence Agency. Her professional background spans auditing, internal controls, fraud detection, accounting analytics, intelligent automation, and strategic business innovation.
At FIU, Dr. Smith teaches doctoral seminars, forensic accounting, accounting information systems, data analytics, and emerging technologies in business. Her research explores artificial intelligence, behavioral decision-making, fraud detection, automation, audit analytics, and information systems. She has published articles in leading journals including The Accounting Review, Accounting Horizons, Journal of Information Systems, Decision Sciences, and the International Journal of Accounting Information Systems. Her research has also been featured in The Wall Street Journal.
Dr. Smith currently serves as an Editor of the Journal of Information Systems and is the President-Elect of the Accounting Information Systems Section of the American Accounting Association. She also previously served as President of the Federation of Schools of Accountancy, where she supported and promoted excellence in graduate accounting education. In addition, she serves as the faculty advisor for NABA at FIU.
Dr. Smith established FIU’s first accounting bridge summer program for high school students and launched South Florida’s first behavioral accounting research symposium. She also served as the first Faculty Fellow in FIU’s Office to Advance Women, Equity & Diversity and has been recognized among Miami’s Top Black Educators.
Courses Taught
- Accounting Information Systems
- Accounting Information Systems Technology, Control and Audit I
- Information Technology Auditing
- Introduction to Forensic Accounting
- Seminar: The Philosophy of Science, Theory Construction, and Verification in Accounting
Publications
- Smith, A. (2019). Cloud-computing risk disclosure and ICFR material weakness: The moderating role of accounting reporting complexity. Journal of Information Systems.
Smith, A. L., Zhang, Y. (., & Kipp, P.
(2018).
Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity.
Journal of Information Systems
, 33(3)
.
- Bichescu, B. C., Bradley, R. V., Smith, A. L., & Wei, W. U. (2018). Benefits and implications of competing on process excellence: Evidence from California hospitals. INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS, 202.
- Smith, A. L., Alfonso, E., & Hogan, R. (2018). The impact of an SEC investigation on conference call participation and analysts’ forecast quality. Research in Accounting Regulation, 30.
- Milian, J., & Smith, A. (2017). An Investigation of Analysts' Praise of Management during Earnings Conference Calls. Journal of Behavioral Finance, 18(1).
- Milian, J. A., Smith, A. L., & Alfonso, E. (2017). Does an Analyst's Access to Information Vary with the Favorableness of Their Language When Speaking to Management? Accounting Horizons, 31(4).
- Milian, J. A., Smith, A. L., & Alfonso, E. (2017). Does an Analyst's Access to Information Vary with the Favorableness of Their Language When Speaking to Management? ACCOUNTING HORIZONS, 31.
- Smith, A. (2017). An investigation of analysts' praise of management during earnings conference calls. Journal of Behavioral Finance.
- Milian, J. A., & Smith, A. L. (2017). An Investigation of Analysts' Praise of Management During Earnings Conference Calls. JOURNAL OF BEHAVIORAL FINANCE, 18.
- Chen, Y., Smith, A. L., Cao, J., & Xia, W. (2014). Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays. Journal of Information Systems, 28(2).
- Smith, A., & Weismann, M. (2014). Are You Ready for Digital Currency? Journal of Corporate Accounting and Finance, 26(1).
- Chen, Y., Smith, A. L., Cao, J., & Xia, W. (2014). Information technology capability, internal control effectiveness, and audit fees and delays. Journal of Information Systems, 28.
- Smith, A. L., Bradley, R. V., Bichescu, B. C., & Tremblay, M. C. (2013). IT Governance Characteristics, Electronic Medical Records Sophistication, and Financial Performance in US Hospitals: An Empirical Investigation. DECISION SCIENCES, 44.
- Barua, A., & Smith, A. L. (2013). SEC enforcement releases and audit fees. Managerial Auditing Journal, 28(2).
- Smith, A. L., Bradley, R. V., Bichescu, B. C., & Tremblay, M. C. (2013). Governance Characteristics, Electronic Medical Records Sophistication, and Financial Performance In U.S. Hospitals: An Empirical Investigation. Decision Sciences, 44(3).
- Smith, A., Baxter, R., Boss, S., & Hunton, J. (2012). The Dark Side of Online Knowledge Sharing. Journal of Information Systems, 26(2).
- Smith, A. (2012). Why computer-mediated communication improves the effectiveness of fraud brainstorming. International Journal of Accounting Information Systems.
- Barua, A., & Smith, A. L. (2012). SEC enforcement releases and audit fees. Managerial Auditing Journal, 28.
- Smith, A. L., Murthy, U., & Engle, T. (2012). Why computer-mediated communication improves the effectiveness of fraud brainstorming International journal of accounting information systems. International Journal of Accounting Information Systems, 13(4).
- Lynch, A., & Zhu, X. (2011). Electronic Conferencing: Understanding Computer-?Mediated Systems. Journal of Corporate Accounting and Finance, 22(4).
- Lynch, A. L. (2011). Electronic conferencing: Understanding computer-mediated systems. Journal of Computational Intelligence in Finance, 22(4).
- Lynch, A. L., & Zhu, X. (2011). Electronic conferencing: Understanding computer-mediated systems. Journal of Corporate Accounting & Finance, 22.
- Lynch, A. L., Bryant, S., & Reck, J. (2011). Fraudulent financial reporting: An update on SEC investigations. Journal of Forensic & Investigative Accounting, 3(1).
- Lynch, A., Bryant, S., & Reck, J. (2011). Fraudulent financial reporting: An update on SEC investigations. Journal of Forensic & Investigative Accounting, 3.
- Lynch, A. L., Murthy, U. S., & Engle, T. J. (2009). Fraud brainstorming using computer-mediated communication: The effects of brainstorming technique and facilitation. The Accounting Review, 84.
- Lynch, A. L., Murthy, U., & Engle, T. (2009). Fraud brainstorming using computer-mediated communication: The effects of brainstorming technique and facilitation. The Accounting Review, 84(4).
- Lynch, A. L. (2008). Putting Bedford’s law to work: Using spreadsheet applications to apply Bedford’s law to naturally occurring numbers can be a cost effective way to identify fraud. Internal Auditor, (Online).
- Smith, A. (2007). Endless inefficient meetings? Try CMS. Journal of Corporate Accounting & Finance.
- Burnett, R. D., Friedman, M., & Lynch, A. L. (2007). Endless inefficient meetings? Try CMS. Journal of Corporate Accounting and Finance, 18(5).
- Smith, A. (2006). Think like the fraudster. Internal Auditor, 63(1).
- Lynch, A. L. (2006). Think like the fraudster: Brainstorming how fraudulent activities may occur can open the auditor's mind to a host of new possibilities. Internal Auditor, 63.
- Lynch, A. L., & Gomaa, M. (2003). Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior. International Journal of Accounting Information Systems, 4(4).
- Lynch, A., & Gomaa, M. (2003). Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior. International Journal of Accounting Information Systems, 4.