Faculty and ResearchExpert Guide

Antoinette L. Smith

Antoinette L. Smith

Associate Professor
School of Accounting

College of Business
Florida International University

Modesto A. Maidique Campus
11200 S.W. 8th St, MANGO 360
Miami, FL 33199

P: (305) 348-4207
E: smithal@fiu.edu


  • 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
  • Governmental and Public Audit
  • Information Systems Auditing

Professional Activities

Dr. Smith’s research has been published in journals such as The Accounting Review, International Journal of Accounting Information Systems and Internal Auditor. She has also presented her research at numerous meetings including those of the Third International Research Symposium on Accounting Information Systems, Barcelona, Spain; the 33rd Annual Meeting of the Decision Sciences Institute Meeting, San Diego, CA; the Eight Annual Conference: The PhD Project Accounting Doctoral Students Association, Atlanta, GA and San Diego, CA; and the Florida Education Fund 2003 Mid-Year Doctoral Research and Writing Workshop, Tampa, FL.

She has won many awards and grants including Honorary Recipient of the PricewaterhouseCoopers Auditing Alchemy Inc. Grant in 2005, the Russell Ewald Award for Academic Excellence and Human Service in 2003, and the Institute of Internal Auditors–Michael J. Barrett Doctoral Dissertation Award in 2003.

Courses Taught

  • Accounting Information Systems
  • Information Technology Auditing
  • Introduction to Forensic Accounting

Refereed Journal Articles

Milian, J. & Smith, A. (2017). An Investigation of Analysts' Praise of Management during Earnings Conference Calls. Journal of Behavioral Finance. 18 (1), 65-77.

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), 149-180.

Smith, A. & Weismann, M. (2014). Are You Ready for Digital Currency?.  Journal of Corporate Accounting and Finance. 26 (1), 17-21.

Barua, A. & Smith, A. L. (2013). SEC enforcement releases and audit fees.  Managerial Auditing Journal. 28 (2), 161-177.

Smith, A. L., Bradley, R. V., Bichescu, B. C. & Tremblay, M. (2013). Governance Characteristics, Electronic Medical Records Sophistication, and Financial Performance In U.S. Hospitals: An Empirical Investigation.  Decision Sciences. 44 (3), 483-516.

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), 334-356.

Smith, A., Baxter, R., Boss, S. & Hunton, J. (2012). The Dark Side of Online Knowledge Sharing.  Journal of Information Systems. 26 (2), 71-91.

Lynch, A. & Zhu, X. (2011). Electronic Conferencing: Understanding Computer-­‐Mediated Systems.  Journal of Corporate Accounting and Finance. 22 (4), 77-81.

Lynch, A. L. (2011). Electronic conferencing: Understanding computer-mediated systems.  Journal of Computational Intelligence in Finance. 22 (4), 77-81.

Lynch, A. L., Bryant, S. & Reck, J. (2011). Fraudulent financial reporting: An update on SEC investigations.  Journal of Forensic & Investigative Accounting. 3 (1), 116-148.

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), 1209-1232.

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), 1-3.

Burnett, R. D., Friedman, M. & Lynch, A. L. (2007). Endless inefficient meetings? Try CMS.  Journal of Corporate Accounting and Finance. 18 (5), 23-27.

Smith, A. (2006). Think like the fraudster.  Internal Auditor. 63 (1), 66-70.

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), 295-308.

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