Jason L. Smith

609 total citations
23 papers, 432 citations indexed

About

Jason L. Smith is a scholar working on Accounting, Safety Research and Information Systems and Management. According to data from OpenAlex, Jason L. Smith has authored 23 papers receiving a total of 432 indexed citations (citations by other indexed papers that have themselves been cited), including 19 papers in Accounting, 6 papers in Safety Research and 5 papers in Information Systems and Management. Recurrent topics in Jason L. Smith's work include Auditing, Earnings Management, Governance (19 papers), Experimental Behavioral Economics Studies (6 papers) and Ethics in Business and Education (5 papers). Jason L. Smith is often cited by papers focused on Auditing, Earnings Management, Governance (19 papers), Experimental Behavioral Economics Studies (6 papers) and Ethics in Business and Education (5 papers). Jason L. Smith collaborates with scholars based in United States, Norway and France. Jason L. Smith's co-authors include David A. Wood, Douglas F. Prawitt, Nathaniel M. Stephens, William F. Messier, Dana R. Hermanson, Eric T. Rapley, Jesse C. Robertson, John L. Campbell, James C. Hansen and Mark F. Zimbelman and has published in prestigious journals such as The Accounting Review, Auditing A Journal of Practice & Theory and Journal of Accounting and Public Policy.

In The Last Decade

Jason L. Smith

21 papers receiving 412 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Jason L. Smith United States	11	354	118	83	33	29	23	432
Joël Branson Belgium	12	524 1.5×	177 1.5×	58 0.7×	62 1.9×	28 1.0×	45	600
Kris Hoang United States	10	271 0.8×	73 0.6×	106 1.3×	36 1.1×	25 0.9×	28	338
Marietta Peytcheva United States	12	313 0.9×	91 0.8×	64 0.8×	56 1.7×	50 1.7×	33	424
Sandra Waller Shelton United States	11	369 1.0×	112 0.9×	52 0.6×	58 1.8×	48 1.7×	20	430
Roger Meuwissen Netherlands	12	305 0.9×	119 1.0×	56 0.7×	44 1.3×	27 0.9×	27	399
Jan Svanberg Sweden	9	178 0.5×	110 0.9×	57 0.7×	11 0.3×	23 0.8×	19	303
Julie S. Persellin United States	7	276 0.8×	93 0.8×	63 0.8×	51 1.5×	18 0.6×	8	355
Shawn M. Davis United States	7	458 1.3×	133 1.1×	104 1.3×	99 3.0×	13 0.4×	9	527
Terence Bu‐Peow Ng Singapore	8	423 1.2×	96 0.8×	152 1.8×	42 1.3×	44 1.5×	10	487
Sudip Bhattacharjee United States	10	243 0.7×	50 0.4×	75 0.9×	28 0.8×	47 1.6×	33	381

Countries citing papers authored by Jason L. Smith

Since Specialization

Citations

This map shows the geographic impact of Jason L. Smith's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Jason L. Smith with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Jason L. Smith more than expected).

Fields of papers citing papers by Jason L. Smith

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Jason L. Smith. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Jason L. Smith. The network helps show where Jason L. Smith may publish in the future.

Co-authorship network of co-authors of Jason L. Smith

This figure shows the co-authorship network connecting the top 25 collaborators of Jason L. Smith. A scholar is included among the top collaborators of Jason L. Smith based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Jason L. Smith. Jason L. Smith is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Smith, Jason L., et al.. (2023). Managers’ Use of an Omission Strategy to Perpetrate Fraud and Auditors’ Evaluations of the Resulting Misstatements. Current Issues in Auditing. 17(2). P35–P43. 1 indexed citations

Smith, Jason L., et al.. (2023). The Auditor’s Responsibility for Noncompliance with Laws and Regulations: A Case of Unauthorized Account Activity at Wells Fargo. Issues in Accounting Education. 39(2). 165–181. 1 indexed citations

Smith, Jason L., et al.. (2023). Explaining Away Intentional Misstatements: Do Management-Provided Excuses Decrease Auditor Skepticism?. Auditing A Journal of Practice & Theory. 43(1). 151–166.

Campbell, John L., et al.. (2020). Investor Perceptions of Government Deregulation: Evidence from Section 404 of the Sarbanes-Oxley Act. Accounting Horizons. 35(2). 57–81.

Smith, Jason L., et al.. (2020). Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements. The Accounting Review. 96(1). 225–249. 27 indexed citations

Smith, Jason L., et al.. (2020). How Fraud Risk Decomposition Affects Auditors' Fraud Risk Assessments. Current Issues in Auditing. 14(1). P26–P32. 1 indexed citations

Smith, Jason L. & Nathaniel M. Stephens. (2019). The Reel Wheel: Using Analytical Procedures as Substantive Tests of Account Balances. Issues in Accounting Education. 35(1). 13–24. 9 indexed citations

Rapley, Eric T., Jesse C. Robertson, & Jason L. Smith. (2018). The Effects of Disclosing Critical Audit Matters and Auditor Tenure on Investors’ Judgments. SSRN Electronic Journal. 13 indexed citations

Smith, Jason L., et al.. (2018). The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Trade-Offs. The Accounting Review. 93(5). 273–291. 17 indexed citations

10.

Smith, Jason L., et al.. (2017). Error or Fraud? The Effect of Omissions on Management's Fraud Strategies and Auditors' Evaluations of Identified Misstatements. SSRN Electronic Journal. 9 indexed citations

11.

Campbell, John L., et al.. (2014). Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002. Auditing A Journal of Practice & Theory. 34(2). 91–120. 40 indexed citations

12.

Messier, William F., et al.. (2013). Serving Two Masters: The Effects of Reporting Line and Management Training Ground on Internal Auditorss Judgments. SSRN Electronic Journal. 10 indexed citations

13.

Blau, Benjamin M., Tyler J. Brough, Jason L. Smith, & Nathaniel M. Stephens. (2013). An Examination of Short-Selling Activity Surrounding Auditor Changes. Journal of Accounting Auditing & Finance. 28(4). 348–368. 16 indexed citations

14.

Smith, Jason L.. (2012). Investors' Perceptions of Audit Quality: Effects of Regulatory Change. Auditing A Journal of Practice & Theory. 31(1). 17–38. 5 indexed citations

15.

Messier, William F., et al.. (2012). Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?. Auditing A Journal of Practice & Theory. 32(1). 139–181. 33 indexed citations

16.

Hermanson, Dana R., Jason L. Smith, & Nathaniel M. Stephens. (2012). How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements. Current Issues in Auditing. 6(1). A31–A50. 52 indexed citations

17.

Campbell, John L., et al.. (2011). Are Audit Committee Stock Options, Non-Option Equity, and Compensation Mix Associated with Financial Reporting Quality?. SSRN Electronic Journal. 6 indexed citations

18.

Messier, William F., et al.. (2011). Two Decades of Behavioral Research on Analytical Procedures: What Have We Learned?. SSRN Electronic Journal. 7 indexed citations

19.

Prawitt, Douglas F., Jason L. Smith, & David A. Wood. (2009). Internal Audit Quality and Earnings Management. The Accounting Review. 84(4). 1255–1280. 114 indexed citations

20.

Wang, Eugene W., et al.. (2000). The Effectiveness of Rehabilitation with Persistently Violent Male Prisoners. International Journal of Offender Therapy and Comparative Criminology. 44(4). 505–514. 10 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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