In Memoriam: William Robert Smith, 91

August 6, 2009 11:52 AM

William Robert Smith, who helped establish the elite reputation of USC Marshall’s Leventhal School of Accounting, died on July 8. He was 91.

Smith taught at USC for 26 years and spearheaded the accounting school’s Code of Ethics, which is used to this day, according to dean Randolph Beatty.

Smith is also remembered as an outstanding teacher and mentor. He was the director of the Smith CPA Review Program at USC from 1982 to 1992. Smith retired from USC in 1997.

“It was an honor working with a man of his integrity, commitment and seemingly boundless energy and passion,” said Ruben Davila, a USC Leventhal School professor of clinical accounting. “He was a great asset to our university and one of the pillars that helped build the Leventhal School of Accounting.”

Smith earned his B.A. degree in accounting from Northeastern University and MBA degree in accounting from Stanford University. He served as a navigator in the U.S. Air Force, retiring in 1969 as a lieutenant colonel.

He was a recipient of the Forbes Gold Medal, given in 1962 by the California Society of Certified Public Accountants for the highest scores in the state on the CPA examination.

Among the Leventhal courses Smith taught was “Intermediate Accounting,” which, Beatty said, is “arguably the most important class that a student takes in undergraduate accounting. It’s my belief that the person or persons that teach this particular class makes the difference in the accounting program’s reputation. Since the Leventhal School developed its reputation during Bill’s time, it’s not too much of a stretch to say that he was instrumental in making the Leventhal School’s elite reputation.”

Smith was married to Edith d’Entremont Smith for 68 years. He is survived by his sons William, Kevin and Gary Smith ’77 and daughter Victoria ’79.

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