Reed Smith’s research focuses primarily on the economics of fraud and auditing, and investigating connections between the two. A professor at the Kelley School of Business, he has been teaching and researching in accounting for 34 years.
Smith is a Fulbright Scholar, chair of the Kelley School’s Graduate Accounting Programs in Indianapolis, an international accounting expert and the Katz, Sapper & Miller LLP Faculty Fellow.
Areas of Expertise
Game theory, accounting information systems, auditing.
A Fulbright Scholar, Smith is one of just a handful of professors in the country tackling the theoretical issues of accounting through modeling. His research focuses primarily on studying the economics of fraud and auditing and investigating connections between the two. Because data on fraud is proprietary and often very difficult to find, Smith uses modeling – the use of assumptions and sets of mathematical equations – to better understand, and sometimes predict, how and why fraud happens.