Faculty and ResearchExpert Guide

Antoinette L. Smith

Antoinette L. Smith

Morrison, Brown, Argiz & Farra, LLP Professorship in Accounting

School of Accounting

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 348
Miami, FL 33199

(305) 348-4207


  • PhD, Accounting
    University of South Florida, Tampa, Florida
  • Bachelor of Science, Business Administration
    Christopher Newport University, Newport News, Virginia

Areas of Expertise

  • Accounting and Information Systems
  • Audit and Internal Controls
  • Data Analytics
  • Health
  • Information Systems Management

Professional Activities

Dr. Antoinette Smith, a Professor and Worlds Ahead faculty member of the School of Accounting in the College of Business. She also served as a Faculty Fellow in FIU's Office to Advance Women, Equity & Diversity (AWED). She holds a PhD. in Accounting from the University of South Florida. In 2017, Dr. Smith was recognized as one of Miami's Top Black Educators of 2017 by Legacy Miami. In 2016, she was accepted into FIU's inaugural Presidential Leadership Program. Dr. Smith is the author of two self-help books, as well as numerous articles that have been widely published in premier journals such as The Accounting Review, Decision Sciences, Journal of Information Systems, Accounting Horizons, and Journal of Behavioral Finance.  In 2017, her research was featured in the Wall Street Journal. Dr. Smith was the brainchild behind FIU’s 1st Accounting Bridge Program, South Florida's 1st Accounting Behavioral Research Symposium, and South Florida Teaching and Leadership Excellence Conference. She teaches undergraduate accounting information systems, and graduate forensic accounting and information systems auditing courses.  Her passion to educate and inspire transcends FIU boundaries into Miami-Dade and Broward communities.  Prior to her academia career, Dr. Smith left a successful career at the Air Force Audit Agency, Central Intelligence Agency, Eason Lawson & Westphal, and NASA Langley Research Center, specializing in financial, IT, and government audits, fraud detection, and information systems.

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

Refereed Journal Articles

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). (Accepted)

Milian, J., & Smith, A. (2017). An Investigation of Analysts' Praise of Management during Earnings Conference Calls. Journal of Behavioral Finance, 18(1). View Article

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. (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). View Article

Smith, A., & Weismann, M. (2014). Are You Ready for Digital Currency? Journal of Corporate Accounting and Finance, 26(1).

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. 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., Bryant, S., & Reck, J. (2011). Fraudulent financial reporting: An update on SEC investigations. Journal of Forensic & Investigative Accounting, 3(1).

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).

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., & 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).

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