Pamela C. Smith, earned her Ph.D. and M.S. in accounting from Virginia Tech, and her B.S. in commerce, with a concentration in accounting from the University of Virginia. She joined the accounting faculty at UTSA in 2001. Dr. Smith teaches federal income tax at both the undergraduate and graduate level. Her research focuses on how tax policy impacts decision-making within the nonprofit healthcare field. Dr. Smith has published numerous articles in tax and specialized healthcare journals.
She is also a member of several professional organizations including the American Accounting Association, the American Taxation Association and the National Association of Black Accountants. She has also served as the UTSA faculty coordinator for the Volunteer Income Tax Assistance (VITA) program and is very active as a faculty mentor for the Ph.D. Project.
- Tax-exempt healthcare organizations
- Nonprofit entities
- Taxation
“Auditor Size and Internal Control Reporting Differences in Nonprofit Healthcare Organizations,” with D. Lopez and K. Rich, Journal of Public Budgeting, Accounting & Financial Management, Vol. 22, Number 4, 2012.
“New Requirements for Hospitals to Maintain Tax-Exempt Status,” with K. Noe, Journal of Healthcare Finance, Vol. 38, Number 3, 2012, pp. 16-21.
“Public K-12 Education as an Industrial Process –The School as a Factory," with J. Groff and T. Edmonds, Journal of Public Budgeting, Accounting & Financial Management, Vol. 22, Number 4, Winter 2010, pp. 543-560.
“An Income Tax Withholding Model – Pervasiveness of Overpayment,” with D. Lien, Journal of Public Budgeting, Accounting & Financial Management, Vol. 22, Number 3, 2010, pp. 325-342.
“Transparency, Compliance, and Filing Burden – Principles for the Revised Form 990,” with D. Shaver, Journal of Legal Tax Research, Vol. 7, pp. 133-151.
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