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David Smith

CPA Firm Partner

David Smith

David Smith

CPA Firm Partner

David Smith is a CPA firm partner with a deep understanding of the intersections between retail financial health and commercial real estate strategies.

Cited In 1 Article

Credit & Personal Finance

Is the Decline of Department Stores a Retail Story — or a Signal About What Happens to Commercial Real Estate When an Anchor Tenant Business Model Stops Working?

When department stores close, it’s not just a retail story — it can crater an entire shopping center’s value. Howard Davidowitz, Kathy Haan, and David Smith debate whether the anchor tenant collapse is a failure to innovate, a commercial real estate time bomb, or both.

Oct 27, 2026