Professor James Smith

James F. Smith

Master of Science in Accounting Program Director, Associate Professor of Accounting

Telephone: 413-545-5661


Office: Isenberg 326

View CV (pdf)



Ph.D., University of Washington, 1981
M.B.A., Harvard Business School, 1976
B.S., Duquesne University, 1968

Research/Teaching Interests:

Behavioral decision theory in accounting & auditing contexts, memory & encoding issues and the functionality of heuristics & biases in decision making.

Management accounting

Cost accounting 

Financial reporting


Selected Publications:

"Investment Decision Making: Do Experienced Decision Makers Fall Prey to the Paradox of Choice?" with Thomas Kida and Kimberly Moreno, Journal of Behavioral Finance, forthcoming 2008


With K. Moreno and T. Kida "The Impact of Affective Reactions on Risky Decision Making in Accounting Contexts," Journal of Accounting Research, December 2002.

With T. Kida and K. Moreno "The Influence of Affect on Managers' Capital Budgeting Decisions," Contemporary Accounting Research, Fall 2001.

With T. Kida and Mario Maletta. "The Effects of Encoding Memory Traces for Numerical Data on Accounting Decision Making," Accounting, Organizations and Society (July 1998).

With T. Kida "The Encoding and Retrieval of Numerical Data for Decision Making in Accounting Contexts: Model Development." Accounting, Organizations and Society (December 1995).

With T. Kida "Heuristics and Biases: Expertise and Task Realism in Auditing." Psychology Bulletin (May 1991).

Academic and Professional Activities:

Ad hoc reviewer for The Accounting Review, Journal of Behavioral Decision Making, and Decision Sciences
Member, American Accounting Association, American Institute of CPAs


AICPA/AAA Joint Collaboration Award, 1999