Deborah L Smith, PhD
 Title: Associate Professor
 Dept: Accounting
 Office: BU 516
 Address: 2121 Euclid Ave. BU 516, Cleveland, OH 44115

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Research Keywords:
Governance, Dividend Policy, Earnings Management, Auditor Changes, Audit Fees, Capital Markets, Public Policy
Ph.D., Florida Atlantic University
M.A., Nova-Southeastern University
B.S., University of Florida
Brief Bio:
Dr. Smith specializes in auditing. She obtained her CPA license in the state of Florida and, in addition to auditing, she has extensive experience in hotel and restaurant industry accounting.  As a Senior Auditor in the Fort Lauderdale office of KPMG, Dr. Smith was assigned to audits in all industries, but primarily to financial institutions, real estate and hotels. She has experience in auditing, controllership, restaurant site selection, and multiple new property openings.

After working at KPMG, Dr. Smith accepted a position as an Assistant Professor of Accounting at Florida International University in the School of Hospitality Management. She taught industry-specialized accounting courses to students committed to a career in hospitality management. She later completed the doctoral program at Florida Atlantic University in 2012.

Dr. Smith was named the Accounting Professor of the Year by the students of Beta Alpha Psi in 2017 and 2022, an award that is especially meaningful because it is granted by the students. She serves as the President of the business student honor society, Beta Gamma Sigma, at CSU. In the community, she is a member of PEO, a philanthropic organization for education.

Dr. Smith's research interests are empirical and span across Auditing, Corporate Governance, Firm Payout Policy, and Capital Market research. Her articles have been published in Accounting Education: an international journal, International Review of Financial Analysis, Journal of Accounting, Auditing and Finance, Quarterly Journal of Finance and Accounting, Review of Accounting and Finance, and the Journal of Economics and Business.
Teaching Areas:
Auditing, Financial Accounting, Managerial Accounting, and Valuation.
Professional Affiliations:
American Accounting Association
American Accounting Association, Ohio Region
Financial Management Association International
Eastern Finance Association
Professional Experience:
Florida International University, School of Hospitality Management
Sheraton Hotels
Community Service:
P.E.O. International, a philanthropy for education