Henry C. Smith, III, Ph.D., CMA, CFE, CCS
Department of Business, Accounting and Economics
Virginia Commonwealth University, Ph.D. in Business (Accounting), 1994
Troy State University, Masters in Business, 1977
The Virginia Military Institute, B.S. in Chemistry, 1966
Henry C. Smith, III, is an Associate Professor of Accountancy in the Department of Business, Accounting, and Economics at Otterbein University. He possesses a Ph.D. in Accounting from the Virginia Commonwealth University, an MBA from Troy University, and a B.S. in Chemistry from the Virginia Military Institute. He is a Certified Fraud Examiner (CFE), a Certified Management Accountant (CMA), and a Certified Controls Specialist (CCS). He teaches at both the undergraduate and graduate levels in the areas of management accounting, advanced management accounting, forensic accounting, management control systems, and fraud examination. Prior to entering academia, Henry served for 22 years in the U.S. Army in Special Forces and Special Operations assignments, retiring as a Lieutenant Colonel. In addition to teaching, he and his wife own and operate The Rafter H-Bar-S Farms specializing in breeding and raising championship quality performance Quarter Horses.