David Hayes


Professor, Accounting; Deloitte Faculty Scholar
Year Started at JMU: 2007
Contact Info

  • 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
  • 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

Hayes D., O'Brien A.D., Vician C.M., (2019) “Mitigating Cyberattacks: An Active Learning Instructional Resource,” Journal of Forensic and Investigative Accounting, Vol 11 #1, 2019: 221-225.

Hayes D., Daigle R.J., McSwain D.N., (2018) "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 (December): 1-23.     

Hayes D., Daigle R.J., Morris P, (2016) “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. (JMU College of Business Teaching and Learning Scholarship Award)

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

Hayes D., Hunton J., Reck J., (2009) "Market Reaction to ERP Implementation Announcements" by the AAA-IS Section..  (Notable Contribution to the Literature award)

Hayes D., Reynolds J.K., (2004) “Caroline’s Candy Shop: An In-Class Role-Play of the Revenue Cycle.” at the AAA Information Systems Section Annual meeting. (Best Education Article award)

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.

Back to Top