David Hayes image


Professor, Accounting; PBMares Faculty Scholar
Contact Info

Research and Teaching Interests
  • Accounting Information Systems
  • Cost Accounting
  • Forensic Data Analytics
  • Principles of Financial Accounting
  • Creative/Effective Teaching Methods
  • Fraud Investigation/Forensic Data Analytics
  • Data Visualization Tools for Fraud Investigation
  • Ph.D., Accounting Information Systems, University of South Florida, Tampa, Florida, August, 2002
  • M.B.A., University of West Florida, Pensacola, Florida, August, 1996
  • B.S./B.A. Accounting/Data Processing, University of Arkansas, Fayetteville, Arkansas, July, 1987
Positions Held
  • Professor, James Madison University, 2007-present
  • Assistant Professor, LSU, 2002-2007
  • Controller, McDonalds Franchise, 1988-1996
  • 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
Select Publications

“Solving the “Mystery” of Profiling Fraud: Teaching Students About Occupational Fraud by Examining Episodes of Mystery Diners”, Journal of Forensic Accounting Research, Vol 3 #1, 2018: A1-A15, with R.J. Daigle and D. N. McSwain.

“Dr. Phil and Montel Help AIS Students “Get Real” With the Fraud Triangle,” Journal of Accounting Education, Vol 32, #2 (June), 2014:146-159, with R. Daigle and P. Morris.

'Worth Repeating: Paper Color May Have an Effect on Student Performance,' Issues in Accounting Education, Vol. 24, #2, May 2009: 187-194, with D. Fordham.

“Caroline’s Candy Shop: An In-Class Role-Play of the Revenue Cycle.” Journal of Information Systems, Vol. 19, Spring 2005: 131-154, with J. Kenneth Reynolds.

'Market Reaction to ERP Implementation Announcements' Journal of Information Systems, December, 2001: 3-21, with J. Hunton and J. Reck.

Awards and Recognitions
  • Teaching and Learning Scholarship Award, College of Business, JMU - 2020
  • Best Teaching Innovation Award, American Accounting Association's Forensic Accounting Section - 2020
  • Teaching and Learning Scholarship Award, College of Business, JMU -  August 2016

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