Smith is an Associate Professor at the School of Business Administration at The College of William and Mary, where she has taught for the last 15 years. Smith's Ph.D. in Business Administration (Accounting) is from the University of Maryland at College Park. She also earned a Master of Professional Accountancy from West Virginia University and a B.S. in Business Administration (Accounting) from Fairmont State College. Smith is a certified public accountant. Her research interests focus on the dynamic relation between CEO pay and firm performance. Smith has published in journals such as The Accounting Review, Journal of Business, Accounting, Organizations and Society, Journal of Management Accounting Research, Journal of Accountancy, Issues in Accounting Education, and Financial Practice and Education. Smith teaches financial and managerial accounting at all levels and has won a number of teaching awards, including the William and Mary Alumni Fellowship Award and the Dean's MBA Teaching Award.
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 Chief Accountant's office which include rulemaking, liaison with the professional accounting standards-setting bodies and consultation with registrants on accounting and reporting matters. Smith has replaced the previous Academic Accounting Fellow, Paul Munter, who recently returned to his teaching position at Miami University.
