James Smith

Professor of Accountancy and Taxation
James Smith
(619) 260-5965
Office Location
Olin Hall 215
  • Ph.D. University of Arizona, Accounting
  • L.L.M. University of San Diego, School of Law, Taxation
  • MBA/JD Tulane University
  • B.A. Tulane University, Business Management
Areas of Expertise

Selected Publications

  • Tax Treatment of Damages Awards
  • Tax Treatment of Damages Awards
  • Tax Treatment of Damages Awards
  • The Appraiser’s Role in Calculating Casualty Loss Deductions Resulting from Natural Disasters”
  • Bankruptcy Law in Difficult Economic Times


James K. Smith joined the faculty at USD in 2001 after spending four years on the faculty at the University of North Carolina at Wilmington and two years on the faculty at the University of Nevada, Las Vegas. Professor Smith's research activities examine international and state taxation, multidisciplinary practice, bankruptcy, and other tax related issues. He has published articles in a number of journals, including the Journal of the American Taxation Association, Tax Notes, Practical Tax Strategies, Accounting Horizons, Journal of Accountancy, National Public Accountant, The CPA Journal, Managerial Auditing Journal, State Tax Notes, Tax Adviser, and Journal of State Taxation. Prior to teaching, he worked for four years in the tax department at KPMG Peat Marwick and five years as a tax attorney. He has a CPA license in California and is a member of the State Bar of California.