James Smith

smithj@sandiego.edu
(619) 260-5965
Kroc IPJ 275

Professor of Accountancy and Taxation

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

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.

Selected Current Research

Book, Chapter in Scholarly Book-Revised

Smith, J. (2007). Tax Treatment of Damages Awards. The Litigation Services Handbook, John Wiley and Sons, Inc.

Journal Article, Academic Journal

Smith, J. (2008). Oregon's Death with Dignity Act--Is this an Ethical Approach?. Ethics & Critical Thinking Journal, 2008 (2), 97.

Journal Article, Professional Journal

Smith, J. (2008). The New Bankruptcy Rules and the Current Credit Crunch: What Students Need to Know. New Accountant, 24 (2), 20.

Smith, J. (2007). UDITPA Turns 50. Journal of State Taxation, 75 (5)

Alexander, R., Hanson, R., Smith, J. (2005). State Strategies for Dealing with Tax Shelters. Journal of State Taxation, 23 (3)

Clark, L., Hanson, R., Smith, J. (2005). Bankruptcy Reform is Here. Journal of Accountancy, 200 (5)

Hanson, R., Smith, J. (2005). New Law Toughens Rules for Avoiding Taxes Through Bankruptcy. Practical Tax Strategies, 75 (5)

Hanson, R., Smith, J. (2005). State Tax Impacts of the 2005 Bankruptcy Abuse Prevention and Consumer Protection Act. Journal of State Taxation, 24 (2)

Alexander, R., Hanson, R., Smith, J. (2004). Tax Shelters Opinion Letters Have Come Under Attack. Practical Tax Strategies, 73 (5)

Luna, L., Hanson, R., Smith, J. (2004). Taxation of Damages from Securities Awards. Tax Advisor, 4 (1)

Conference Proceeding

, ., , . (2005). Job Satisfaction Among Accounting Faculty. The International Applied Business Research Conference