William L. Smith is a lecturer in Accounting and Business Computer Systems at New Mexico State University. His current research interests include storytelling and information disclosures of organizations. In addition, he actively consults with numerous business organizations.


Publications:
Storytelling Networks: Human Capital as an Interaction of Trait and Situation

This paper explores the antecedent of interaction between situation and trait that gives rise to various perceptions of the character explored in the storytelling network.

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Financial Statement Deficiencies of Enron and the Role of Arthur Andersen: Understanding through the Logic of Nietzsche

The Sarbanes-Oxley Act in the U.S. may have been a rush to judgment, falling under one of Nietzsche’s “Four Great Errors”, that of false causality.

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Article: Electronic

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