Smith, James
Faculty
Dhillon School of Business - Accounting
- Phone
- (403) 317-5043
- 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
Judgment and decision making
Behavioural accounting
Sustainability reporting