Samuel Zaruba Smith, PhD, MBA is a faculty member in the Douglas J. Von Allmen School of Accountancy and the Center for Data Analytics at the Gatton College of Business and Economics, University of Kentucky. He earned his PhD from the University of Nevada, conducting research with interdisciplinary collaborators at the Center for Cybersecurity. His academic work has appeared in outlets such as the ISACA Journal and focuses on data governance, policy, artificial intelligence, distributed systems, IT risk management, cybersecurity, blockchain, and auditing. Dr. Smith brings more than 15 years of combined experience across consulting and industry. He has advised U.S. government agencies—including the National Science Foundation (NSF) and the National Institute of Standards and Technology (NIST)—as well as regulated industries and Fortune 500 companies such as Microsoft, Amazon, Bank of America, PricewaterhouseCoopers (PwC), AT&T, and large public energy utilities. His work spans AI governance, cybersecurity compliance (NIST RMF, FedRAMP, ISO 27001, SOC 2, HIPAA, GDPR), blockchain and stablecoin policy, financial systems, and emerging technology adoption in highly regulated sectors. At the University of Kentucky, Dr. Smith teaches undergraduate and graduate courses in accounting, analytics, and information systems while translating research insights into practical strategies for industry, government, and venture-backed startups. He also holds a master’s degree focus on Accounting Information Systems and a bachelor’s degree in Economics.
