Pamela C. Smith, Ph.D.
Professor
Department of Accounting
College of Business
One UTSA Circle
San Antonio, TX 78249
pamela.smith@utsa.edu

 

Teaching Interest - Taxation of Individuals; Tax Research

Research Interests - Impact of Federal Taxation on the Tax-Exempt Status of Nonprofit Organizations

Education

Research Activities:

Publications:

McDowell, E., Li, W. and P.C. Smith. Forthcoming. An Experimental Examination of U.S. Individual Donors’ Information Needs and Use. Financial Accountability & Management.

Kitching, K.A., A. Robert, and P.C. Smith. Forthcoming. The Influence of Donor Pressure on Resource Allocation Decisions: A Study of Marginal versus Average Spending. Journal of Government and Nonprofit Accounting.

Jones, C., K. Kitching, A. Roberts, and P.C. Smith. Forthcoming. The Spend-Save Decision: An Analysis of How Charities Respond to Revenue Changes. Accounting Horizons.

Lopez, D., K. Rich, and P.C. Smith.  Forthcoming. Auditor Size and Internal Control Reporting Differences in Nonprofit Healthcare Organizations”.  Journal of Public Budgeting, Accounting & Financial Management.

Noe, K. and P.C. Smith. 2012. Quality Measures for the U.S. Hospice System.  Ageing International, 37(2): 165-180.

Noe, K., P.C. Smith, and M.Z. Younis. 2012. Calls for Reform to the U.S. Hospice System. Ageing International, 37(2): 228-237.

Stewart, L.J. and P.C. Smith. 2012. 2008 Auction Rate Securities Market Collapse and US Nonprofit Health Systems.  Qualitative Research in Financial Markets, 4(1): 68-83.

Smith, P.C. and K. Noe. 2012. New Requirements for Hospitals to Maintain Tax-Exempt Status. Journal of Health Care Finance, 38 (3): 16-21.

Edmond, T., K. Raghavan, and P.C. Smith. 2011. Cross-Sector Collaborations – Strategies for Nonprofit Organizations to Effectively Partner with For-Profit Organizations.  Journal of Business and Accounting, 4 (1): 24-36.

Barhem, B., H. Younies, J. Pounder, and P.C. Smith.  2011. Ranking the Future Global Manager Characteristics and Knowledge Requirements According to UAE Business Managers’ Opinions.  Education, Business and Society: Contemporary Middle Eastern Issues, 4 (3): 229-247.

Barhem, B., Younies, H., Younis, M.Z., and P.C. Smith. 2011.  A Study of Health Care Employees’ Opinions about Stress Patterns in the United Arab Emirates. The International Journal of Organization Theory and Behavior, 14 (1) 38-57.

Younis, M.Z., Jaber, S., Smith, P.C., Al-Hajeri, M., and M. Hartmann. 2011. Cost-Volume Profit Analysis and Expected Benefit of Health Services– A Case Study of Cardiac Catheter Services.  Journal of Health Care Finance, 37 (3): 87-100.

Stewart, L.J. and P.C. Smith. 2011. An Examination of Contemporary Financing Practices and the Global Financial Crisis on Nonprofit Multi-Hospital Health Systems. Journal of Health Care Finance, 37 (3): 1-24.

Lucas, R. and P.C. Smith.  2011. Taxes and the ‘Green’ Energy Movement – Analysis of Code Section 179D. Oil, Gas & Energy Quarterly, 59 (3): 459-468.

Lien, D. and P.C. Smith.  2010. An Income Tax Withholding Model – Pervasiveness of Overpayment.  Journal of Public Budgeting, Accounting & Financial Management, 22 (3): 325-342.

Groff, J., Smith, P.C. and T. Edmond.  2010. Public K-12 Education as an Industrial Process – The School as a Factory. Journal of Public Budgeting, Accounting, & Financial Management, 22 (3): 543-559.

Younies, H., B. Barhem, and P.C. Smith.  2010. Perceptions of Continuing Medical Education, Professional Development, and Organizational Support in the United Arab Emirates.  The Journal of Continuing Education in the Health Professions, 30 (4): 251-256.

Younis, M.Z., Jaber, S., Smith, P.C., Hartmann, M. and M. Bongyu. 2010.  The Determinants of Hospital Cost: a Cost-Volume-Profit Analysis of Health Services in the Occupied Territories – Palestine. International Journal of Pharmacy Practice, 18 (3): 167-173.

Hasan, H., Smith, P.C., and M.Z. Younis. 2010. Estimated Cost Savings of the New Paz Petroleum Agreement with the Palestinian Authority. Oil, Gas, & Energy Quarterly, 58 (4): 587-597.

Bonner, F.A., P.C. Smith, A. F. Marbley, L.I. Neal, and L. Bailey. 2010. African American Female Administrators in Academe: Transgressing Multiple Marginality and the Dilemma of Self-Definition. In R. G. Johnson, III & L.G.A. Harris (Eds.) Women of Color: Taking Their Rightful Place in Leadership, Birkdale Publishers; San Diego, CA. 

Smith, P.C. and T. Edmond. 2009. An Examination of Governance Models within the Nonprofit Sector.  Journal of Business and Accounting, 2 (1): 57-67.

Smith, P.C. and D. Shaver. 2009. Transparency, Compliance, and Filing Burden – Principles for the Revised Form 990.  The Journal of Legal Tax Research, 7(1): 133-151.

Smith, P.C. and D. Forgione.  2009. The Development of Certificate of Need Legislation.  Journal of Health Care Finance, 36 (2): 35-44.

Wright, L., T. Clancy and P.C. Smith.  2009. Unraveling the New Form 990 – Implications for Hospitals.  Journal of Health Care Finance, 35 (4): 84-93.

Smith, P.C., K. McTier, and K. Richmond.  2009. Nonprofit Employee’s Machiavellian Propensities. Financial Accountability & Management, 25 (3): 335-352.

McDowell, E. and P.C. Smith.  2009. Examining Tax Strategy Patents – An Analysis of Reform Measures.  The Journal of Legal Tax Research 7(1): 16-32.

Smith, P.C. and D. Forgione.  2007. Global Outsourcing of Healthcare: A Medical Tourism Decision Model. Journal of Information Technology Case and Application Research 9 (3): 19-30.

Forgione, D. and P.C. Smith.  2007. Medical Tourism and Its Impact on the US Healthcare System. Journal of Health Care Finance 34 (1): 27-35.

Richmond, K.A. and P.C. Smith.  2007. Calls for Greater Accountability within the U.S. Nonprofit Sector. Academy of Accounting and Financial Studies Journal 11 (2): 75-87.

Smith, P.C. and A.D. Crabtree. 2006. The Evolution of Charity Care within the Healthcare Industry. The Journal of Legal Tax Research 4: 101- 116.

Smith, P.C. 2006. An Evaluation of Charity Care for Tax-Exempt Nonprofit Hospitals Engaging in Joint Ventures. Journal of Health Care Finance 33 (1): 40-53.

Richmond, K.A. and P.C. Smith. 2005. Machiavellian Tendencies of Nonprofit Healthcare Employees. Journal of Health Care Finance. 32 (2): 19-31.

Smith, P.C. 2005. An Examination of the Financial Structure of Not-for-Profit and For-Profit Hospitals Engaging in Joint Ventures: is Tax-Exempt Status in Jeopardy?  Research in Healthcare Financial Management, 10 (1): 41-58.

Smith, P.C. 2005. The Need for Strategic Tax Planning Among Nonprofit Hospitals. Journal of Health Care Finance 31 (4): 31-39.

Smith, P.C. 2005. The Need for UBI Expense Allocation Methods for Tax-Exempt Organizations.  Taxes-The Tax Magazine 83 (June): 39-44.
Reprint – Tax-Exempt Advisor (March 13, 2006)

Richmond, K.A. and P.C. Smith. 2004. Ethical Dilemmas in the Nonprofit Sector – The Need for Analysis of Employee Ethical Behavior. Journal for Nonprofit Management 8 (1): 26-36.

Smith, P.C. 2004. An Empirical Investigation of For-Profit and Tax-Exempt Nonprofit Hospitals Engaged in Joint Ventures. Health Care Management Review 29 (4): 284-290.

Smith, P.C.  2004. The Joint Venture Saga in the Nonprofit Hospital Sector. Taxes-The Tax Magazine. 82 (September): 45-50.

Smith, P.C. 2003. The Establishment of a Bright-Line Test for Gifts of Appreciated Property. Taxes-The Tax Magazine 81 (September): 47-55.

Seago, W.E. and P.C. Smith. 2002. Changes in Accounting Methods Theories: Lifetime Income, Change in Character, and Peace of Mind. The Journal of Taxation (December): 339-346.

 

Other Publications (Non-refereed Publications)

Smith, P.C. Forthcoming. Community Health Needs Assessment – It’s Time to Comply. San Antonio Medicine (a publication of the Bexar County Medical Society).

Smith, P.C. 2011. The IRS is Keeping Up with Accountable Care Organizations. San Antonio Medicine (a publication of the Bexar County Medical Society), 64 (8): 42.

Smith, P.C. 2011. Is Your Compensation Open to Public Review? San Antonio Medicine (a publication of the Bexar County Medical Society), 64 (4): 34.

Smith, P.C. 2010. Hospitals Beware – New Filing Requirements to Maintain Tax-Exempt Status. San Antonio Medicine (a publication of the Bexar County Medical Society), 63 (12): 22-23.

Published Dissertation Abstract: Smith, P.C.  2002. An Empirical Investigation of Joint Ventures between For-Profit and Tax-Exempt Nonprofit Hospitals.  The Journal of the American Taxation Association, 24 (Spring): 73.

WORKING PAPERS AND WORK IN PROGRESS (in alphabetical order by author)

Campbell, L. and P.C. Smith. “Uncertain Tax Positions – FIN 48 and the Need for Transparency”.

Forgione, D. and P.C. Smith. “Publication Outlets for Healthcare Financial Research: A Study of Journal Attributes and Quality Perceptions,” (Work in progress: a study of quality rankings for journals that publish healthcare financial topics) (In data collection phase, targeted for submission to Financial Accountability & Management)

Hostetler, J.M., Campbell, L., and P.C. Smith. “Piercing the Black Box of Charity Care: The Institutional Method and IRC § 501(r)”. (Work in progress). Under review: Journal of Legal Tax Research.

Jones, L., Campbell, L., and P.C. Smith. “An Exegesis of the Sec. 107 Housing Exclusion”. (Work in progress). Target journal: Journal of Legal Tax Research.

Professional Experience

Experienced Senior Tax Accountant (1993 - 1997):  Arthur Andersen, LLP, Washington, DC

Teaching Experience

SERVICE
Professional

External Reviewer for Tenure Applicants
2011 University of Baltimore, Howard University
2010 University of Rhode Island
2009 University of Rhode Island

American Taxation Association (ATA)

American Accounting Association – Government/Nonprofit Section

American Accounting Association – Diversity Section

American Accounting Association – Public Interest Section

The PhD Project

National Association of Black Accountants

Editorial Boards
Journal of Public Budgeting, Accounting & Financial Management (2007 – present)
The Journal of Health Care Finance (2007 – present)

Ad Hoc Reviewer
Research in Accounting Regulation
Advances in Accounting
Journal of Public Budgeting, Accounting & Financial Management
Financial Accountability and Management
The ATA Journal of Legal Research
Research in Healthcare Financial Management
2010 - 2011 Annual Meeting - AAA
2010 – 2011 Annual Meeting (AAA) – Diversity Section
2011 GNP Section Mid-Year Meeting
2008 Annual Meeting (AAA) - Public Interest Section
2008 Annual Meeting (AAA) – Government & Nonprofit Section
2004 American Accounting Association Ethics Symposium
2004 ATA Northeast Regional Meeting
2004 – 2007 AAA Southwest Regional Meeting
2003 PhD Project Accounting Doctoral Student Association Annual Meeting

UTSA Service

University

College of Business

Department of Accounting

 

Community Service

Professional Presentations
“Financial Literacy” – UTSA Women of Honor Student Organization (April 2009), San Antonio, TX

“Nonprofit Organizations in the United States” – UTSA Liu Family Foundation U.S. China Business Education Initiative (February 2009), San Antonio, TX

“Nonprofit Accounting Research” – Jackson State University, Department of Accounting, PhD Seminar (April 2008), Jackson, MS [one day PhD seminar on Nonprofit Accounting Research Methods and Literature]

“Individual Income Tax Update” – Valero Corporation (March 2007), San Antonio, TX

“Understanding Nonprofit Financials” – UTSA Nonprofit Management Program (2003-2007), San Antonio, TX

“Tax Planning Opportunities” – The San Antonio Chinese Professional Association (Spring 2003), San Antonio, TX

Beta Gamma Sigma Student Leadership Forum (2004), San Antonio, TX

Minority MBA Magazine – profile featured in “Professing Diversity” (2003)

San Antonio Express News – Quoted in article “The Exceeding Great Reward”, concerning salaries within nonprofit organizations (June 21, 2003)