Degrees

• Ph.D. Virginia Tech
• M.S. Virginia Tech
• B.S. University of Virginia

About

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.

Research Interests

• Tax-exempt healthcare organizations
• Nonprofit entities
• Taxation

Selected Publications

• “Earnings Management in Non-Public Companies: The Case of For-Profit Hospice Organizations,” Journal of Public Budgeting, Accounting and Financial Management,” Vol. 29, No. 1, 2017, pp. 1-19.
• “Muddling Parity of an Energy Efficient Incentive – Through the Lens of ‘Change in Accounting Method,” (with L. Campbell and V. Willis), The ATA Journal of Legal Tax Research, Vol. 13, No. 2, 2015, pp. 82-94.
• “Keeping an Eye on Lady Luck,” (with L. Campbell), Strategic Finance, Vol. 97, No. 4, 2015, pp. 12-14.
• “Traversing the Regulatory Maze of Charity Care: The Institutional Method and IRC § 501(r),” with J.M. Hostetler, Journal of Legal Tax Research, Vol. 11, No. 2, 2013, pp. 68-85.
• “An Experimental Examination of U.S. Individual Donors’ Information Needs and Use,” with E. McDowell, W. Li, Financial Accountability & Management, Vol. 29, No. 3, 2013, pp. 327-347.
• “The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes,” with C. Jones, K. Kitching and A. Roberts, Accounting Horizons, Vol. 27, No. 1, 2013, pp. 75-89.
• “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. 25, No. 1, 2013, pp. 41-68.
• “Nonprofit Resource Allocation Decisions: A Study of Marginal Versus Average Spending,” with K.A. Kitching and A. Roberts, Journal of Government and Nonprofit Accounting, Vol. 1, No. 1, 2012, A1-A19.
• “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, No. 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, No. 3, 2010, pp. 325-342.