Smith, James

Smith, James
Faculty

Dhillon School of Business - Accounting

Phone
(403) 317-5043
Email
james.smith@uleth.ca

Publications

Durney, Michael, Smith, James, & Wynes, Michael. 2026. Connecting the Dots:

Helping Investors Use Risk Disclosures When Evaluating Financial

Statements. Accounting Horizons, 40(3): 161–173. (Published online July 8,

2025)

https://doi.org/10.2308/HORIZONS-2024-154


Adelina, Folasade, Carnaghan, Carla, & Smith, James. 2024. Relationship

Between Financial Education in Young Adults and Financial Literacy: A Review

of the Literature in Canada and U.S. Accounting Perspectives, 24(1): 47-78.

(Published online 23 July 2024)

https://doi.org/10.1111/1911-3838.12366


Wood, David A., James Smith, et al. 2023. The ChatGPT Artificial Intelligence

Chatbot: How Well Does It Answer Accounting Assessment Questions?

Issues in Accounting Education, 38(4): 81-108.

https://doi.org/10.2308/ISSUES-2023-013


Smith, James & Wynes, Michael. 2022. Explaining Investors’ Fixation on

Increasing Revenue: An Experimental Investigation of the Differential Reaction to

Revenues versus Expenses. Accounting Perspectives, 21: 7-30. (Published online

2 August 2021)

https://doi.org/10.1111/1911-3838.12266


Smith, James & Koonce, Lisa. 2023. Can Investors Adjust for Managerial Bias?

Journal of Behavioral Finance, 24(1): 41-55. (Published online 23 April 2021)

https://doi.org/10.1080/15427560.2021.1913161


Koonce, Lisa; Seybert, Nick; and Smith, James. 2016. Management Speaks,

Investors Listen: Are Investors Too Focused on Managerial Disclosures? Journal

of Behavioral Finance, 17(1): 31-44.

http://dx.doi.org/10.1080/15427560.2016.1133623


Koonce, Lisa; Seybert, Nick; and Smith, James. 2011. Causal reasoning in

financial reporting and voluntary disclosure. Accounting, Organizations, and

Society, 36(4-5): 209-225.

http://dx.doi.org/10.1016/j.aos.2011.03.006


Degrees

Ph.D., University of Texas at Austin, 2012, McCombs School of Business, Accounting

MSc., University of Texas at Austin, 2010, McCombs School of Business, Accounting

MPAcc, University of Saskatchewan, 2005, Edwards School of Business, Accounting

BSc., University of Lethbridge, 2003, Psychology

Research Interests

Financial reporting

Judgment and decision making

Behavioural accounting

Sustainability reporting

Curriculum Vitae