David Murphy, PhD, CPA

434.544.8387
murphy.d@lynchburg.edu
Schewel 308

Experience

• Faculty, University of Lynchburg
• Faculty, Oklahoma State University
• Faculty, University of Idaho
• 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

Education 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

Publications

• Yetmar, S. & Murphy, D. S. (2020). Nexus: The Aftermath of the Wayfair Decision on all Fifty States. Tennessee CPA Journal, July/August, 38-41.
• Murphy, D. S. (2019). Tough Choices: Program Elimination Decisions in Higher Education. Oxford Journal: An International Journal of Business & Economics, 14(1), 1-17.
• Murphy, D. S. & Yetmar, S. (2019). Combating Petty Corruption in a Multi-Step, Multi-Player Environment: Theory and Empirical Test. Research in Economics and Management, 4(1), 69-83.
• Murphy D. S. (2018). Quality in On-line Education: A Case Study. Oxford Journal: An International Journal of Business & Economics, 13(1), 1-16.
• Murphy, D. S. (2017). El uso de la Ley Benford para detector fraude en los estados financieros, in Díaz, O. A. & Dextre, José Carlos (editors), Ciencia Contable: Visión y Perspectiva, Lima, Perú: Fondo Editorial, 59-72.
• Murphy, D. S. (2017). Understanding Financial Statement: A Manager’s Guide to Financial Statements, Revised Edition, Create Space, ISBN: 978-1544055091,
• Murphy, D. S. & Yetmar, S. (2016). An Expected Value Analysis of the Role of Secret Shoppers in Combating Petty Corruption. International Journal of Management and Economics Invention, 2(8), 710-175.
• Murphy, D.S. & Turek, J.H. (2016). Audit Response to Money Laundering by Financial Institutions: An Economic Perspective, International Journal of Business and Management Invention, 5(2, II), 60-67.
• Murphy, D. & Katsinas, S. (2016). Cost Structure, Cost Trends and Strategy in Community Colleges, International Journal of Social Sciences and Humanities, 5(2), 138-143.
• Murphy, D., Schneider, N., & Schnur, M. (2015). The Decision to Collude: A Game Theory Analysis of a Group Decision to Engage in Corrupt Behavior,  Oxford Journal: An International Journal of Business & Economics, 10(2), 1-11. 
• Murphy, D. & Yetmar, S. (2015). Auditor Disclosure Decisions of Banking Irregularities: An Experimental Study. International Journal of Business and Social Research, 5(11), 48-59.
• Murphy, D. (2015). Non-financial Manager’s Guide to Understanding Financial Statements, Saarbrücken, Germany: Lambert Academic Press.
• Murphy, D. & Katsinas, S. (2015) Community College Budgeting and Financing Demystified, New Directions in Community Colleges, No. 168, 17-28.
• Murphy, D. (2013). Las Decisiones de los Inversionistas a través del lente de la economía del comportamiento (Investor Decisions through the Lens of Behavioral Economics), Contabilidad y Negocios, 8(15), 5-14.
• Murphy, D. (2013). La Contabilidad y el Marketing: Encontrando un Denominador Común (Accounting and Marketing: Finding a Common Denominator), in Contabilidad y Negocios, 7(13), 5-12.
• Murphy, D. (2011). Higher Education Institution Factors and Technology-Mediated Distance Education Strategy Decisions, Oxford Journal: An International Journal of Business & Economics, 11(1), 27-33.
• Murphy, D. & Yetmar, S. (2010). Personal Financial Planning Attitudes: A Preliminary Study of Graduate Students, Management Research Review, 33(8), 811-817.
• Murphy, D. & Umansky, P. (2010). Getting into the Financial Planning Game, Disclosures, Vol. 23, No. 4, 8-11.
• Murphy, D. & Yetmar, S. (2010). Personal Financial Planning Attitudes: A Preliminary Study of Graduate Students, Management Research Review, 33(8), 811-817.
• Murphy, D. (2009). The Evolution of Public Sector Financial Management in Bulgaria, International Journal of Managerial and Financial Accounting, 1(4), 370-378.

Awards

• Sydnor Professor for Teaching Excellence in Business Administration, 2007 and 2020.
• Fulbright Fellow, Peru, 1993.
• Listed in Guide to America’s Top Financial Planners, 2008-2011.

Professional Affiliations and Service

• Department Chair, Accounting Department, University of Lynchburg 2002 – 2017
• 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 Certified Public Accountants
• Member, American Institute of Certified Public Accountants
• Member, Institute for Financial Crime Prevention

Teaching Areas

• Accounting Information Systems
• Advanced Accounting
• Corporate and Partnership Taxation
• Forensic Accounting
• Intermediate Financial Accounting I and II
• Managerial Accounting (MBA Program)
• Taxation of Individuals
• Nonprofit Financial Management (LS 608)