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American Accounting Association

David B. Smith Appointed Academic Accounting Fellow
Division of Corporation Finance

Washington, DC, July 30, 2002—The Securities and Exchange Commission's Division of Corporation Finance today announced the selection of David B. Smith as the academic accounting fellow for a one-year term beginning August 2002. Currently, Smith is the Union Pacific Corporation/Charles B. Handy Professor of Accounting at Iowa State University (ISU). He served as the ISU Department of Accounting Chairman from 1998 to 2001. He is a certified public accountant and a chartered financial analyst. Smith holds a doctorate in accounting from the University of Illinois, a master's in business administration from the University of Pennsylvania (Wharton School), and a bachelor's degree from Carleton College in Northfield, Minn. He has served for the past two years on the SEC Liaison Committee of the American Accounting Association.

Smith's current research interests include issues related to revenue recognition, financial statement disclosure of business segment information, and the use of accounting information to value common stocks. His research findings have been published in AUDITING: A Journal of Theory and Practice, the Journal of Accounting and Economics, the Journal of Accounting Research, and the Journal of Accounting, Auditing and Finance.

At the Commission, the academic accounting fellow serves as a research resource for the staff by interpreting and communicating research materials as they relate to various areas of interest to the SEC. In addition, the academic fellow has been assigned to ongoing projects in the Division of Corporation Finance, including rulemaking, researching financial reporting issues in connection with division policy or program initiatives, and consultation with registrants on accounting and reporting matters. Smith will replace the current academic accounting fellow, Betty Chavis, who will return to California State University at Fullerton.

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