معرفی
Dallin Smith serves as Assistant Professor of Accounting and Schaeffer Professor of Business Ethics at West Texas A&M University's Paul and Virginia Engler College of Business within the School of Accounting, Economics and Finance. Appointed in 2021, he holds a Ph.D. in Accounting from Case Western Reserve University and maintains active roles in research, teaching, and university service.
His educational background includes:
- Ph.D. in Accounting, Case Western Reserve University (2021)
- M.Acc. in Accountancy, University of Idaho (2008)
- B.S. in Management (Finance Emphasis), Brigham Young University (2002)
- A.S. in Math and Science, Citrus College (1999)
Dr. Smith's research integrates forensic accounting with practical business applications, focusing on auditor judgment mechanisms, fraud detection through internal control analysis, and technology's impact on accounting education. His work examines how inventory management practices influence corporate misconduct in manufacturing sectors and leverages artificial intelligence to address educational challenges. This interdisciplinary approach bridges theoretical accounting frameworks with real-world financial reporting issues.
Recent publications demonstrate a clear trajectory toward high-impact forensic accounting research, with increasing emphasis on data-driven fraud detection models and educational technology applications. His work shows particular strength in connecting operational metrics (like inventory levels) to financial misconduct, while his award-winning ChatGPT study pioneers AI assessment in accounting pedagogy.
Key recognition includes:
- 2024 Notable Contribution to the Literature Award (AIS Section, American Accounting Association)
- Schaeffer Professorship of Business Ethics (2022)
Dr. Smith maintains a robust advising load of 20-27 undergraduate students per term and teaches advanced courses including Auditing, Government/Non-Profit Accounting, and Financial Accounting. His university service spans multiple committees focused on online learning innovation and marketing strategy, while professional service includes editorial board membership and conference paper chairing for the American Accounting Association. Though he doesn't lead a formal research lab, his international collaborations (evidenced by 14-country ChatGPT study) provide significant research engagement opportunities.
