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Isenberg School of Management Department of Accounting

James F. Smith

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

Telephone: 413-545-5661
Email: jfs@som.umass.edu
Office: SOM 222D
Website:Jim Smith

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

Selected Publications:

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

Awards:

AICPA/AAA Joint Collaboration Award, 1999

Photo: James F. Smith - Associate Professor of Accounting

Research Interests:

Behavioral decision theory in accounting and auditing contexts
Memory and encoding issues
Functionality of heuristics and biases in decision making


Teaching Interests:

Management accounting
Cost accounting
Financial reporting