Kecia Williams Smith

Associate Professor

Kecia Williams Smith
Google Scholar

College of Business & Economics

Accounting and Finance

Merrick Hall 235
Ph.D.Accounting / Texas A&M University
B.S.Accounting / North Carolina A&T State University


Kecia Williams Smith, Ph.D CPA, is an Associate Professor and Director of the Master of Accountancy (MACC) Program in the Department of Accounting and Finance at North Carolina A&T State University (NC A&T). She also serves as the Director of the Center for Accounting Diversity. She holds degrees from NC A&T and Texas A&M University, where she completed her PhD in June 2016.
Prior to entering academia, she was a senior manager at Deloitte where she led engagement teams in the Technology, Media, and Telecommunications practice. Immediately prior to starting her doctoral studies, she was an Associate Director at the Public Company Accounting Oversight Board (PCAOB) where she created and led the Inspections Training Office that served over 400 inspection personnel.

Research Interests

Dr. Smith’s research interests include audit regulation, audit quality, regulatory communications, and auditor judgment and decision-making. Her research includes studies on the readability and tone of the expanded audit report in the United Kingdom, the content and market response of SEC speeches, the determinants and audit quality consequences of small audit firm mergers, the enforcement of international audit firms by the PCAOB, and the explicit evaluation of client preferences on auditor judgment.

External URL


Recent Publications

  • Kecia Smith, Malissa Davis, Charles Malone, Owens -Jackson, Lisa (2023). (Faculty that Look Like Me: An Examination of Historically Black Colleges and Universities Accounting Faculty Motivation and Job Satisfaction). (1) 38, pp. 35-58. ISSUES IN ACCOUNTING EDUCATION.
  • Kecia Smith (2023). (Tell Me More: A Content Analysis of Expanded Auditor Reporting in the United Kingdom). (July 2023) 108, Accounting, Organizations, and Society.
  • Brant Christensen, Kecia Smith, Dechun Wang, Devin Williams (2023). (The Audit Quality Effects of Small Audit Firm Mergers in the United States). (2) 42, pp. 75-99. AUDITING: A Journal of Practice and Theory.