Smith's current research interests include issues related to revenue recognition, financial statement disclosure of business segment information, and the use of accounting information to value common stocks. His research findings have been published in Auditing: A Journal of Theory and Practice, the Journal of Accounting and Economics, the Journal of Accounting Research, and the Journal of Accounting, Auditing and Finance.
At the Commission, the academic accounting fellow serves as a research resource for the staff by interpreting and communicating research materials as they relate to various areas of interest to the SEC. In addition, the academic fellow has been assigned to ongoing projects in the Division of Corporation Finance, including rulemaking, researching financial reporting issues in connection with division policy or program initiatives, and consultation with registrants on accounting and reporting matters. Smith will replace the current academic accounting fellow, Betty Chavis, who will return to California State University at Fullerton.