David Murphy, PhD, CPA, CFS

Professor of Accounting and Economic Crime, Chair of Department of Accounting

David Murphy


Schewel 306

Degrees and Certifications

  • PhD in Business Administration (Accounting)
    Washington State University, 1989
  • MBA
    Washington State University, 1980
  • BA in Business Administration (Accounting)
    Central Washington University, 1976
  • Certified Public Accountant, Commonwealth of Virginia
  • Certified Fraud Specialist


  • Faculty, Lynchburg College
  • Faculty, University of Idaho
  • Faculty, Oklahoma State University
  • Visiting professor, Central Washington University and the University of Wyoming
  • Academic Director, US AID-funded master’s degree program in governmental auditing and financial management at the Bolivian Catholic University (UBC/Harvard University)
  • Chief of Party, USAID Accounting Reform Project in Uzbekistan
  • Regional Training Director for Central Asia for the USAID Accounting Reform Project
  • Consultant on anti-corruption and governmental auditing to the governments of Bolivia, Peru, the Philippines, and Bulgaria
  • Consultant on curriculum development to universities in Central Asia, Bolivia, Peru, Chile, Mexico, and Oman
  • Information systems manager and hospital controller, auditor and senior information systems consultant for an international CPA firm, five years as a self-employed CPA

Teaching Areas

  • Accounting Information Systems
  • Advanced Accounting
  • Forensic Accounting
  • Fraud and White Collar Crime
  • Intermediate Financial Accounting I and II
  • Managerial Accounting (MBA Program)


  • “Las decisiones de los inversionistas a través del lente de la economía del comportamiento,” Contabilidad y Negocios, Vol. 8, No. 15, (2013), pp. 5-14.
  • “La Contabilidad y el Marketing:  Encontrando un Denominador Común,” Contabilidad y Negocios, Vol. 7, No. 13, (2012), pp. 5-12.
  • “Higher Education Institution Factors and Technology-Mediated Distance Education Strategy Decisions,” Oxford Journal 11 no. 1 (2011): 27-33.
  • “Personal Financial Planning Attitudes: A Preliminary Study of Graduate Students,” (with P. Umansky),Management Research Review 33 no. 8 (2010).
  • “Getting in the Financial Planning Game,” (with P. Umansky), Disclosures (Journal of the Virginia Society of CPAs) 23 no. 4 (2010): 8-11.
  • “Fraud Investigation with Strategic Partnerships,” PI Magazine (January/February 2010): 22-24.
  • “The Evolution of Public Sector Financial Management in Bulgaria,” International Journal of Managerial and Financial Accounting 1 no. 4 (2009): 370-378.
  • “PI’s and the Fight against White Collar Crime,” PI Magazine (February 2008): 20-27.
  • “Corruption in Government: Causes and Cures,” The Specialist (January 2008): 2.
  • “Global Leadership Potential in Mexican Firms,” Management Research News 29 no. 3 (2006): 80-91.
  • “Public Sector Corruption in Bolivia,” Journal of Government Financial Management (Fall 2004): 44-52.

Honors and Awards

  • Sydnor Professor for Teaching Excellence in Business Administration, 2007.
  • Fulbright Fellow, Peru, 1993.
  • Listed in Guide to America’s Top Financial Planners, 2008 and 2009.

Professional Affiliations and Service

  • Department Chair, Accounting Department, Lynchburg College 2002 – present
  • Program Coordinator, Economic Crime Prevention and Investigation Program, 2008 – present
  • Member of the Editorial Board of Contabilidad y Negocios (Lima, Peru)
  • Member of the Editorial Board of the International Journal of Managerial and Financial Accounting
  • Member, Research Committee, National White Collar Crime Center
  • Member, The Institute for Financial Crime Prevention
  • Member, Virginia Society of Certified Public Accountants
  • Senior Fellow, University of Alabama Education Policy Center
  • Member, Beta Alpha Psi
  • Member, Beta Gamma Sigma
  • Member, Virginia Society of CPAs
  • Member, Institute for Financial Crime Prevention