Close
Close
Search this website
Antoinette Smith

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

Antoinette Smith

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

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 the Morrison, Brown, Argiz & Farra (MBAF) Professor within the School of Accounting, College of Business at Florida International University. She holds a PhD in Business Philosophy from the University of South Florida, where she specialized in accounting information systems, auditing, and identifying fraudulent behavior. Prior to joining FIU Business in 2006, Dr. Smith worked for four years as a senior auditor and fraud detector at the U.S. Air Force Audit Agency, a 10-year career at NASA Langley Research Center, and a summer contractor for KPMG. She teaches a PhD seminar, forensic accounting, and accounting information systems.

Dr. Smith has published articles in several prestigious journals, including the International Journal of Production Economics, Journal of Information Systems, The Accounting Review, Accounting Horizons, Journal of Behavioral Finance, Decision Sciences, and International Journal of Accounting Information Systems. Her research has been featured in the Wall Street Journal, a first for an accounting information systems professor. She has been selected as the 2021-2022 Editor of the Journal of Information Systems, a leading academic journal in the field.

Dr. Smith has also been recognized for her leadership roles in academia. In 2019-2020, she served as the first Black President of the Federation of Schools of Accountancy, where she led efforts to support and promote high-quality accredited graduate accounting programs. She established the first accounting bridge summer program at FIU for high school students and the first South Florida behavioral research symposium. In 2017, she was selected as the first Faculty Fellow in FIU's Office to Advance Women, Equity & Diversity (AWED) and was recognized as one of Miami's Top Black Educators of 2017 by Legacy Miami.

Dr. Smith is dedicated to advancing the accounting profession through research and education. She is not an entrepreneur and does not co-own any storefronts in alternative health.

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.
  • 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., 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).
  • 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.

Show more