Professor, Accounting; Deloitte Faculty Scholar

Year Started at JMU: 2007

hayesdc@jmu.edu

Contact Info

Education
  • Ph.D. University of South Florida, Tampa, Florida, August, 2002
  • M.A. University of West Florida, Pensacola, Florida, August, 1996
  • B.A. University of Arkansas, Fayetteville, Arkansas, July, 1987
Professional Interests
  • Decision Aid Reliance
  • Behavioral Issues in Accounting Information Systems
  • Effects of Information Technology on Market and Firm Values
  • Creative / Effective Teaching Methods
Personal Interests
  • Games of all kinds - sports (golf, racquetball, basketball, etc.)
  • Board games
  • Card games
  • Fishing, skiing
  • Bible study
  • Watching and coaching soccer
  • Pool
Current Courses Taught
  • COB 241 Principles of Financial Accounting
  • ACTG 313, Accounting Information Systems
  • ACTG 691, Compter Forensics for Accountants
Positions Held
  • Comptroller, C.W. Davis, Inc. - McDonald's, Mary Esther, Florida, 1993-1995
  • Comptroller, Davis Foods of Pensacola - McDonald's, Pensacola, Florida, 1988-1993
  • Staff Accountant, Baird, Kurtz, & Dobson, CPA's, Little Rock, Arkansas, 1987-1988
Service
  • Co-Editor – AIS Educators Journal (3 year term – 2015-2018).
  • Faculty Senate Member – 2015-2017.
  • Budget & Compensation Committee (Faculty Senate Subcommittee) – 2015-2017.
  • Assessment Improvement Grant Committee Member 2016.
  • JMU College of Business Accenture Professional Service Award, August 2014
  • Nominating Committee Member – AAA Forensic Accounting Section (2014-2015).
  • Benke Memorial Scholarship Committee Member – 2013 – Present.
  • Co-Associate Editor – AIS Educators Journal (3 year term – 2012-2015).
  • Board Member – AIS Educators Board of Directors (3 year term) 2007-2011. Served as Training Chair, Vice President, President and Past President.
  • Committee Member – Accounting Department Evening of Excellence program – 2008 – 2016.
  • Course leader – Financial Peace University – Advising others in a Christian-based financial planning program to help others get out of debt and start saving money – 2008-2014. 
  • Finance Committee Member, Harrisonburg Baptist Church, 2014-2016. Chair 2016.
  • Deacon, Harrisonburg Baptist Church, 2011-2014.
  • Treasurer – BSF International. Local men meet to study the bible. 2009-2016.
  • Children’s Bible Study leader – BSF International. Local men meet to study the bible. I help teach the children’s levels of the bible study – 2008-2009.
  • Board of Directors, Church of the Highlands, 2003-2007.
  • Committee Chair, Henry Efebera Memorial Scholarship Committee. I established and chair the scholarship which has raised approximately $32,000 and paid out approximately $20,000 in scholarships to Ph.D. students, July 2002 - Present.
  • Kids Rec Soccer Coach.
Professional Certifications and Affiliations
  • American Accounting Association, Accounting Information Systems Section, Fraud and Investigative Accounting Section
  • Certified Public Accountant, State of Arkansas, October, 1988
  • Arkansas Society of CPA's, Member
  • Virginia Society of CPA's, Member
  • Certified Fraud Examiner, September, 2014
Key Publications

JMU College of Business Teaching and Learning Scholarship Award, ““Helping Students Understand Occupational Fraud by Applying the ACFE Report to Daytime Television Talk Show Confessions,” Issues in Accounting Education, Vol 29, #2 (May), 2014:319-330, with R. Daigle and P. Morris, August 2016 

JMU College of Business Best Practitioner Paper Award, “Small Businesses – Know Thy Enemy and Their Methods,” The CPA Journal, October, 2009: 30-37, with R. Daigle and P. Morris, August 2012. 

Notable Contribution to the literature award for "Market Reaction to ERP Implementation Announcements" by the AAA-IS Section, August 2009, with Jim Hunton and Jackie Reck.  

Best Education Article – awarded for “Caroline’s Candy Shop: An In-Class Role-Play of the Revenue Cycle.” at the AAA Information Systems Section Annual meeting, August, 2004, with JK Reynolds. 

Highly Praised Papers by the Board of Editorial Advisors (over 70 CPAs) for the Journal of Accountancy, February, 2001, May, 2000, November, 1999, January, 1999, with Jim Hunton. 

Outstanding Technical Research Paper, Americas Conference on Information Systems, Milwaukee, Wisconsin, August, 1999, with Jim Hunton and Jackie Reck.

Other Publications

Student Engagement Publications and Case Awards:

It’s about Time! Introducing Students to the Concept of Billable Hours and Improving Their Excel Skills By Creating a Spreadsheet to Track Their Time,” AIS Educators Journal, Vol 10, #1, 2015: 37-43, with T. C. Hinson (former University of North Carolina Wilmington student) and L. Lee

“Separating Cats from Dogs: A Case Designed to Enhance Students’ Abilities to Identify Incompatible Duties and Employee Red Flags,” AIS Educators Journal, Vol. 9, #1, 2014: 1-13, with P. Hong (former JMU student) and D. Fordham.

"A Case to Provide Students Practice in Basic and Advanced Functions of IDEA Software," AIS Educators Journal, Vol. 7, 2012: 69-73 with M. Antcliff, R. Doren, L. Harris (former JMU students) and D. Hayes. 

“One Ticket to the Matinee Please: A Case Designed to Teach Students Accounting Software (Peachtree) Skills,” AIS Educators Journal, Vol. 6, 2011: 59-65 with M. Cook and D. LaRosa (former JMU students). 

Best Student Case Award – "A Case to Provide Students Practice in Functions of Microsoft Outlook," AIS Educators Conference, June, 2016, with B. Mauzy (former JMU student). 

Best Student Case Award – "Organizing Data: A Case Intended to Teach Students New Ways to Display and Organize Large Data Sets," AIS Educators Conference, June, 2016, with M. Scallone (former JMU student).

Best Student Case Award – "Digital Storytelling Assignment," AIS Educators Conference, June, 2013, with D. Askew, T. Colna, M. Ketchersid, and J. Molnar (former JMU students).

Best Student Case Award – “Inventory Audit Using IDEA / ACL Software”, AIS Educator’s Association, June 2012, with Brian Wills (former JMU student).

Best Student Case Award – "Scheduling an Audit Using MS Project," AIS Educators Conference, June, 2011, with C. Martin, C. Shugars, and C. Smith (former JMU students).

Best Student Case Award – “Flowcharting with Visio,” AIS Educators Conference, June, 2010, with C. Caggiano (former JMU student).

Best Student Case Award – “Analsys of Eagle Carpet,” AIS Educators Conference, June, 2008.

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