Murphy Smith

Texas A&M University-Corpus Christi-Department of Accounting

6300 Ocean Dr

Corpus Christi, TX 78412

United States

  • Texas A&M University-Corpus Christi-Department of Accounting

SCHOLARLY PAPERS

84

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100

CROSSREF CITATIONS

172

Scholarly Papers (84)

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1.

Luca Pacioli: The Father of Accounting

Number of pages: 12 Posted: 07 Sep 2013 Last Revised: 08 Mar 2018
Murphy Smith
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 7,186 (1,641)
Citation 2

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Accounting, Luca Pacioli, Friar Luca, Father of Accounting, Italian Renaissance

2.

Analysis of Environmental and Economic Damages from British Petroleum’s Deepwater Horizon Oil Spill

Albany Law Review, Vol. 74, No. 1, 2011: 563-585
Number of pages: 25 Posted: 05 Aug 2010 Last Revised: 27 Apr 2014
Lawrence C. Smith, Murphy Smith and Paul Ashcroft
Louisiana Tech University (Retired), Texas A&M University-Corpus Christi-Department of Accounting and Missouri State University
Downloads 7,113 (1,667)
Citation 20

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British Petroleum, Deepwater Horizon oil spill, environmental liability, environmental damages, economic analysis

3.

Continuous Auditing: An Effective Tool for Internal Auditors

Internal Auditing, 21(2): 27-35, March-April 2006
Number of pages: 23 Posted: 31 May 2006 Last Revised: 05 May 2014
Donald Warren and Murphy Smith
Rutgers University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 5,337 (2,728)
Citation 1

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continuous auditing, accounting information systems

4.

International Transfer Pricing Issues and Strategies for the Global Firm

Internal Auditing, 23(1): 12-19. 2008
Number of pages: 15 Posted: 22 Apr 2008 Last Revised: 06 May 2014
Molly Dean, Frederick J. Feucht and Murphy Smith
Deloitte & Touche LLP, Prairie View A&M University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 4,853 (3,201)

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International business, transfer pricing, corporate taxation

5.

Understanding and Preventing Money Laundering

Internal Auditing, 19(5): 22-25, September-October 2004
Number of pages: 12 Posted: 21 Feb 2008 Last Revised: 06 May 2014
Elizabeth V. Mulig and Murphy Smith
University of Dallas and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 4,559 (3,578)

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money laundering, forensic accounting, corporate governance

6.

Going International: Accounting and Auditing Standards

Internal Auditing, Vol. 23, No. 4, pp. 3-12, July 2008
Number of pages: 20 Posted: 11 Sep 2008 Last Revised: 16 Jul 2014
Murphy Smith, Tagi Sagafi-Nejad and Kun Wang
Texas A&M University-Corpus Christi-Department of Accounting, Texas A&M International University and Texas Southern University - Jesse H. Jones School of Business
Downloads 4,376 (3,835)

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7.

A Fresh Look at Accounting Ethics (or Dr. Smith Goes to Washington)

Accounting Horizons, 17(1): 47-49, March 2003
Number of pages: 4 Posted: 31 May 2006 Last Revised: 04 May 2014
Murphy Smith
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 3,781 (4,873)
Citation 5

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ethics, accounting, public policy, Sarbanes-Oxley Act

8.

Case Studies of Cybercrime and its Impact on Marketing Activity and Shareholder Value

Academy of Marketing Studies Journal, 2011
Number of pages: 19 Posted: 14 Dec 2010
Katherine Taken Smith, Murphy Smith and Jacob Lawrence Smith
Texas A&M University-Corpus Christi-College of Business, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University
Downloads 2,985 (7,237)
Citation 1

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e-Commerce, e-Marketing, Cybercrime, Shareholder Value, Financial Markets

9.

The Perpetration and Prevention of Cybercrimes

Internal Auditing, Vol. 23, No. 2, pp. 3-12, March/April 2008
Number of pages: 8 Posted: 22 Apr 2008
Stanley Kratchman, Jacob Lawrence Smith and Murphy Smith
Texas A&M University, Texas A&M University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 2,917 (7,494)

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e-commerce, e-crime, cybercrime, computer fraud

10.

An Examination of Millennials’ Attitudes toward Genetically Modified Organism (GMO) Foods: Is It Franken-Food or Super-Food?

International Journal of Agricultural Resources, Governance and Ecology, 13(4): 371-390. 2017
Number of pages: 29 Posted: 04 Apr 2014 Last Revised: 14 Jun 2022
Stefan Linnhoff, Elena Volovich, Hannah Russell and Murphy Smith
Murray State University - College of Business, Murray State University - College of Business, Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 2,719 (8,327)
Citation 4

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Genetically Modified Organism, GMO, Genetically Engineered Foods, Millennials

11.

Audit Committee Effectiveness: Did the Blue Ribbon Committee Recommendations Make a Difference?

International Journal of Accounting, Auditing and Performance Evaluation, Vol. 3, No. 2, pp. 240-251, 2006
Number of pages: 12 Posted: 19 Jul 2007
Murphy Smith
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 2,384 (10,245)

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audit committee, corporate governance, blue ribbon committee

12.

Impact of Internet Financial Reporting on Emerging Markets

Journal of International Business Research, Vol. 8, No. 2, pp. 21-41, 2009
Number of pages: 20 Posted: 27 Sep 2007 Last Revised: 09 Jun 2014
Shirley A. Hunter and Murphy Smith
Tufts University - The Fletcher School of Law and Diplomacy and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 2,328 (10,678)

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Internet financial reporting, emerging markets, firm valuation

13.

The Once and Future Accountant: Ethics and the Future Outlook of the Us Accounting Profession

International Journal of Accounting, Auditing & Performance Evaluation, Vol. 2, No. 4, pp. 426-440, 2005
Number of pages: 15 Posted: 26 May 2006
Mark Hale, Ryan Huston and Murphy Smith
Blinn College, Texas A&M University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 2,217 (11,563)
Citation 1

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ethics, public interest, accounting, auditing, accounting regulation.

14.

Are International Financial Reporting Standards (IFRS) an Unstoppable Juggernaut for US and Global Financial Reporting?

The Business Review, Cambridge, Vol. 10, No. 1, Summer 2008
Number of pages: 7 Posted: 24 Apr 2008 Last Revised: 14 Mar 2010
Murphy Smith
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 2,093 (12,683)
Citation 1

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International Financial Reporting Standards, IFRS, international accounting

15.

Using Benford Analysis to Detect Fraud

Internal Auditing, Vol. 27, No. 3 (May 2012): 24-29
Number of pages: 14 Posted: 18 Jul 2012 Last Revised: 04 Dec 2020
Clyde Stambaugh, Manuel A. Tipgos, Floyd Carpenter and Murphy Smith
Murray State University - Accounting Department, Indiana University Southeast, Murray State University, College of Business, Accounting Department (Deceased) and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,802 (16,020)
Citation 2

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internal auditing, Benford analysis, forensic accounting, fraud detection

16.

Does Brand Management of Corporate Reputation Translate into Higher Market Value?

Journal of Strategic Marketing, Vol. 18, No. 3, pp. 201-221, 2010
Number of pages: 38 Posted: 21 May 2008 Last Revised: 03 Apr 2014
Katherine Taken Smith, Murphy Smith and Kun Wang
Texas A&M University-Corpus Christi-College of Business, Texas A&M University-Corpus Christi-Department of Accounting and Texas Southern University - Jesse H. Jones School of Business
Downloads 1,362 (24,562)
Citation 7

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Corporate Reputation, Financial Markets, Corporate Social Responsibility, Ethics

17.

Ethical Corporate Citizenship: Does It Pay?

Research on Professional Responsibility and Ethics in Accounting, Vol. 15: 127-163, 2011
Number of pages: 44 Posted: 25 Apr 2008 Last Revised: 02 Mar 2016
Janell L. Blazovich and Murphy Smith
University of St. Thomas and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,244 (28,100)

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Accounting ethics, corporate governance, corporate social responsibility

18.

Tax Complexity and Compliance Costs of U.S. Multinational Corporations

Advances in International Accounting, Volume 10, pp. 207-237, 1997
Number of pages: 31 Posted: 16 Apr 2001 Last Revised: 13 Jan 2019
Dennis R. Lassila and Murphy Smith
Texas A&M University - Department of Accounting and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,180 (30,355)
Citation 2

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International tax issues; tax complexity; multinational corporations; tax compliance costs

19.

An Inconsistency in the Method of Accounting for Changes in Estimate: Variable Stock Plans

Accounting Horizons, Vol. 1, No. 4, December 1987
Number of pages: 5 Posted: 05 Jun 2006
James Thompson, James S. Worthington and Murphy Smith
Central Washington University, Auburn University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,137 (32,079)

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Variable Stock Plans, FASB, Change in Accounting Estimate, Change in Accounting Principle, FASB Interpretation 28

20.

How Different GAAPs Affect Performance of Valuation Models: Evidence from Asia-Based Companies

Advances in Accounting, Vol. 25, No. 2, pp. 284-294, December 2009
Number of pages: 39 Posted: 29 Apr 2008 Last Revised: 15 May 2011
Kun Wang and Murphy Smith
Texas Southern University - Jesse H. Jones School of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 1,093 (33,812)

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Valuation models, financial markets, international accounting, international financial reporting standards (IFRS)

21.

Convergence in Accounting Standards: Insights from Academicians and Practitioners

Advances in Accounting, Vol. 26, No. 1, pp. 142-154, 2010
Number of pages: 58 Posted: 07 Nov 2010
Zabihollah Rezaee, Murphy Smith and Joseph Z. Szendi
University of Memphis - School of Accountancy, Texas A&M University-Corpus Christi-Department of Accounting and Kean University
Downloads 996 (38,584)
Citation 1

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International Financial Reporting Standards, IFRS, Accounting Convergence, International Accounting

22.

An Examination of Topical Coverage for the First Accounting Information Systems Course

Number of pages: 22 Posted: 28 Apr 2005
Craig Bain, Alan I Blankley and Murphy Smith
Northern Arizona University, University of North Carolina at Charlotte and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 986 (39,142)

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Accounting information systems, AIS, topics, accounting education

23.

Employee-Friendly Companies and Work-Life Balance: Is There an Impact on Financial Performance and Risk Level?

Journal of Organizational Culture, Communications and Conflict, Forthcoming
Number of pages: 21 Posted: 16 Feb 2014
Janell L. Blazovich, Katherine Taken Smith and Murphy Smith
University of St. Thomas, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 922 (43,025)
Citation 1

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employee-friendly, work-life balance, financial performance, risk

24.

Longitudinal Analysis of Voluntary Adoption of XBRL on Financial Reporting

International Journal of Economics and Accounting, Vol. 2, No. 2: 173-189, 2011
Number of pages: 31 Posted: 30 Jul 2009 Last Revised: 26 Jul 2014
Jap Efendi, Murphy Smith and Jeffrey Wong
University of Texas at Arlington, Texas A&M University-Corpus Christi-Department of Accounting and University of Nevada, Reno
Downloads 866 (46,868)
Citation 4

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XBRL, Securities and Exchange Commission, IFRS, information technology

25.

An Examination of Work-Life Balance Perspectives of Accountants

International Journal of Critical Accounting, Forthcoming
Number of pages: 31 Posted: 25 Aug 2008 Last Revised: 08 Sep 2010
Katherine Taken Smith, Murphy Smith and Tracy Rebecca Brower
Texas A&M University-Corpus Christi-College of Business, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University
Downloads 848 (48,286)
Citation 1

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work-life balance, accounting profession

26.

Impact of an Audit Reporting Expert System on Learning Performance: A Teaching Note

Accounting Education (UK), Vol. 15, No. 1, pp. 89-101, March 2006
Number of pages: 13 Posted: 26 May 2006
Robert S. McDuffie and Murphy Smith
Missouri State University - School of Accountancy and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 841 (48,842)

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audit reporting, expert systems, auditing, pedagogy

27.

Analysis of GMO Food Products Companies: Financial Risks and Opportunities in the Global Agriculture Industry

African Journal of Economic and Sustainable Development, Vol. 6, No. 1, pp. 1-17, 2017
Number of pages: 28 Posted: 14 Apr 2017
Hannah Russell, David Durr, Murphy Smith, Rachel Finke and Audie Cherry
Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students, Murray State University - College of Business, Texas A&M University-Corpus Christi-Department of Accounting, Murray State University and Freed-Hardeman University, Students
Downloads 831 (49,650)
Citation 2

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Agriculture Industry, Financial Performance, Genetically Modified Organism, GMO Food, Genetically Engineered Food

28.

Importance of and Approaches to Incorporating Ethics into the Accounting Classroom

Journal of Business Ethics, Vol. 14, pp. 987-995, 1995
Number of pages: 9 Posted: 02 Jun 2006
David S. Kerr and Murphy Smith
The University of North Carolina at Charlotte and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 821 (50,527)
Citation 1

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Ethics, accounting education

29.

Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals

Journal of Emerging Technologies in Accounting, Vol. 3, pp. 117-128, 2006
Number of pages: 12 Posted: 09 Feb 2007
Jap Efendi, Elizabeth V. Mulig and Murphy Smith
University of Texas at Arlington, University of Dallas and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 765 (55,491)
Citation 2

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accounting information systems, academic research, accounting publications

30.

An Examination of Inventory Costing Convergence under Generally Accepted Accounting Principles and International Financial Reporting Standards

Journal of International Business Research, 2012, Forthcoming
Number of pages: 22 Posted: 19 Jul 2012
Casey Reineking, Don H. Chamberlain, Holly R. Rudolph and Murphy Smith
Murray State University, Murray State University - Accounting Department, Murray State University - Accounting Department and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 735 (58,585)

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International Financial Reporting Standards, IFRS, inventory costing, GAAP

31.

Human Trafficking: A Global Multi-Billion Dollar Criminal Industry

International Journal of Public Law and Policy, 2014, 4(3), 293-308.
Number of pages: 27 Posted: 26 Aug 2013 Last Revised: 06 Oct 2019
Katherine Taken Smith, Hannah Russell and Murphy Smith
Texas A&M University-Corpus Christi-College of Business, Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 727 (59,459)

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Human trafficking, Corruption, Sex trafficking, Forced labor, Trade in organs, Human rights, Global issues, Public policy

32.

Do Gender, Educational Level, Religiosity, and Work Experience Affect the Ethical Decision-Making of U.S. Accountants?

Critical Perspectives on Accounting, 18(3): 299-314, 2007
Number of pages: 29 Posted: 11 Sep 2008 Last Revised: 06 May 2014
A. Craig Keller, Katherine Taken Smith and Murphy Smith
Missouri State University, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 671 (65,999)
Citation 4

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business ethics, ethical decision-making, gender issues

33.

An Examination of Financial Performance and Risk of Environmentally Friendly 'Green' Companies

Journal of Legal, Ethical and Regulatory Issues, Forthcoming
Number of pages: 24 Posted: 26 Jan 2013 Last Revised: 29 Jan 2013
Janell L. Blazovich, Katherine Taken Smith and Murphy Smith
University of St. Thomas, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 656 (67,908)
Citation 4

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environmentally friendly, green, financial performance

34.

Application and Assessment of an Ethics Presentation for Accounting and Business Classes

Journal of Business Ethics, 61(2): 153-164, Spring 2005
Number of pages: 29 Posted: 26 May 2006 Last Revised: 04 May 2014
Murphy Smith, Katherine Taken Smith and Elizabeth V. Mulig
Texas A&M University-Corpus Christi-Department of Accounting, Texas A&M University-Corpus Christi-College of Business and University of Dallas
Downloads 649 (68,852)
Citation 1

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business ethics, accounting curriculum, accounting ethics

35.

Dysfunctional Auditor Behavior: The Effects of Tone at the Top and Supervisors’ Relationships

Research on Professional Responsibility and Ethics in Accounting, Forthcoming
Number of pages: 40 Posted: 20 Sep 2013
Wayne Tervo, Murphy Smith and Marshall K. Pitman
Murray State University - Accounting Department, Texas A&M University-Corpus Christi-Department of Accounting and University of Texas at San Antonio
Downloads 646 (69,431)
Citation 3

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ethics, tone at the top, dysfunctional auditor behavior, DAB

36.

Aspects of Accounting Codes of Ethics in Canada, Egypt, and Japan

Internal Auditing, Vol. 24, No. 6, pp. 26-34, November-December 2009
Number of pages: 18 Posted: 12 Mar 2010 Last Revised: 09 Mar 2016
Murphy Smith, Peereyuth Pete Charoensukmongk, Ahmed Elkassabgi and Kuo-Hao Howard Lee
Texas A&M University-Corpus Christi-Department of Accounting, Texas A&M International University, Texas A&M International University and Texas A&M International University
Downloads 642 (69,969)

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ethics, accounting ethics, code of ethics

37.

Using Social Audits to Detect and Eliminate Human Trafficking in Corporate Supply Chains

Internal Auditing, Vol. 32(1), p. 31-38, 2017
Number of pages: 19 Posted: 20 Jun 2017
Hannah Russell, Katherine Taken Smith and Murphy Smith
Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 621 (72,804)
Citation 2

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Supply Chain, Social Auditing, Human Trafficking, Corporate Social Responsibility

38.

The Advent of Accounting in Business Governance: From Ancient Scribes to Modern Practitioners

International Journal of Business Governance and Ethics, 12(1), 21-46. 2017
Number of pages: 43 Posted: 15 Sep 2017
Jenifer Axtell, Murphy Smith and Wayne Tervo
Murray State University - College of Business, Texas A&M University-Corpus Christi-Department of Accounting and Murray State University - Accounting Department
Downloads 602 (75,667)
Citation 1

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business governance, accounting history, accounting standards, ancient Mesopotamia, Roman Empire

39.

Kleptocracy, Nepotism, Kakistrocracy: Impact of Corruption in Sub-Saharan African Countries

International Journal of Economics and Accounting, Forthcoming
Number of pages: 25 Posted: 13 May 2011 Last Revised: 31 Jan 2013
Collins Emeka Okafor, Murphy Smith and Nacasius Ujah
Texas A&M International University, Texas A&M University-Corpus Christi-Department of Accounting and South Dakota State University - Department of Economics
Downloads 569 (81,177)
Citation 2

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Kleptocracy, Nepotism, Kakistrocracy, Economic Development, Government Accounting Framework

40.

Pivotal Change in US Public Policy: How the Sarbanes-Oxley Act Affected Internal Auditing and its Relationship to External Auditing

International Journal of Accounting, Auditing & Performance Evaluation, 2009
Number of pages: 41 Posted: 18 Sep 2009
Murphy Smith, Michael S. Drake and Mike Shaub
Texas A&M University-Corpus Christi-Department of Accounting, Brigham Young University - Marriott School and Texas A&M University
Downloads 555 (83,780)

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Accounting regulation, SOX, internal auditing, public policy

41.

A Descriptive Analysis of Ethics Codes, CSR, and Efforts to Combat Human Trafficking

International Journal of Corporate Governance, 5(3/4): 156-177, 2014
Number of pages: 40 Posted: 17 Jan 2015
Stefan Linnhoff, Hannah Russell, Katherine Taken Smith and Murphy Smith
Murray State University - College of Business, Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 505 (94,130)
Citation 2

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corporate governance, corporate social responsibility, CSR, ethics codes, human trafficking

42.

Measuring the Impact of International Financial Reporting Standards on Market Performance of Publicly Traded Companies

Advances in Accounting, Vol. 29, No. 2, December 2013: 343-349
Number of pages: 28 Posted: 19 Jul 2012 Last Revised: 06 Feb 2014
Amanda M. Grossman, Murphy Smith and Wayne Tervo
Murray State University - Accounting Department, Texas A&M University-Corpus Christi-Department of Accounting and Murray State University - Accounting Department
Downloads 497 (96,108)
Citation 1

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International Financial Reporting Standards, IFRS, capital markets, financial reporting

43.

Marketing Supply Chain Using B2B Buy-Side E-Commerce Systems: Does Adoption Impact Financial Performance?

Academy of Marketing Studies Journal, 2012, Mays Business School Research Paper No. 2113680
Number of pages: 33 Posted: 20 Jul 2012
Jap Efendi, Michael Kinney, Katherine Taken Smith and Murphy Smith
University of Texas at Arlington, Texas A&M University - Department of Accounting, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 464 (104,216)

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Supply chain, marketing, B2B, e-commerce, operating performance

44.

The Negative Effect of the Marriage Penalty Tax on American Society

Academy of Accounting and Financial Studies Journal, Vol. 13, No. 1, pp. 103-125, 2009
Number of pages: 26 Posted: 07 Dec 2010 Last Revised: 16 Dec 2010
Frederick J. Feucht, Murphy Smith and Robert Strawser
Prairie View A&M University, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University - Department of Accounting
Downloads 427 (114,854)
Citation 1

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MPT, Income Tax, Marriage Penalty Tax, Bush Tax Cuts

45.

A Weighted Mean Model for Operational Risk Assessment

Journal of Law and Financial Management, Vol. 12, No. 1, July 2013
Number of pages: 13 Posted: 08 Jun 2013
Yundong Huang, Murphy Smith and David Durr
St. Edwards University, Texas A&M University-Corpus Christi-Department of Accounting and Murray State University - College of Business
Downloads 411 (120,104)

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finance, law

46.

How Corporate Internal Auditors Can Advance Gender Equality

Internal Auditing, 33(6), 11-19, 2018
Number of pages: 22 Posted: 26 Jan 2019
Hannah Michelle Russell and Murphy Smith
Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 389 (127,905)

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gender equality, gender pay audit, corporate social responsibility

47.

A Multinational Analysis of Corruption and Economic Activity

Journal of Legal, Ethical and Regulatory Issues, 2012, Forthcoming
Number of pages: 23 Posted: 21 Jul 2012
Murphy Smith, Lawrence C. Smith, William C. Gruben and Leigh Johnson
Texas A&M University-Corpus Christi-Department of Accounting, Louisiana Tech University, Texas A&M International University and Murray State University - Accounting Department
Downloads 385 (129,441)
Citation 2

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Corruption, corporate fraud, economic development, Transparency International

48.

An Examination of the Agency Theory Problem of Earnings Management: Is it an Anglo-Saxon Cultural Phenomenon?

International Journal of Critical Accounting, 7(5/6): 487-511, 2015
Number of pages: 39 Posted: 24 Jul 2016
Ramon Rodriguez, Stephen B. Salter and Murphy Smith
Idaho State University, Department of Accounting Middle Tennessee University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 351 (143,414)
Citation 1

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Agency Theory, Anglo-American, Anglo-Saxon, Collectivism, Culture, Earnings Management, Individualism, International Accounting

49.

How Work-Life Balance, Job Performance and Ethics Connect: Perspectives of Current and Future Accountants

Research on Professional Responsibility and Ethics in Accounting, 20: 219-238
Number of pages: 27 Posted: 02 Nov 2016
Katherine Taken Smith, Murphy Smith and Tracy Rebecca Brower
Texas A&M University-Corpus Christi-College of Business, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University
Downloads 338 (149,380)
Citation 6

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Work-life balance, ethics, accounting profession

50.

A Multinational Analysis of Tax Rates and Economic Activity

Journal of International Business Research, Forthcoming
Number of pages: 22 Posted: 09 Jul 2010
Lawrence C. Smith, Murphy Smith and William C. Gruben
Louisiana Tech University, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M International University
Downloads 329 (153,659)
Citation 2

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multinational, income tax, economics, tax policy, tax increase, corporate tax rate

51.

Relative Contributions of Professional Journals to the Field of Accounting

Accounting Educators Journal, Vol. 6, No. 1, pp. 1-31, Spring 1994
Number of pages: 31 Posted: 23 Feb 2005
Murphy Smith
Texas A&M University-Corpus Christi-Department of Accounting
Downloads 322 (157,300)
Citation 7

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Accounting research, accounting journal quality, relative ranking

52.

Changes in Gender Distribution Among Accounting Academics

International Journal of Critical Accounting, Vol. 1, Nos. 1/2, pp. 110-122, 2009
Number of pages: 23 Posted: 12 Feb 2008 Last Revised: 08 Sep 2010
Frederick J. Feucht, Stanley Kratchman, Katherine Taken Smith and Murphy Smith
Prairie View A&M University, Texas A&M University, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 280 (182,109)
Citation 1

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gender issues, accounting academe, accounting profession

53.

Do Ethical Firms Bridge the Gender Gap in CEO Compensation?

Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 2, 2014
Number of pages: 42 Posted: 10 Feb 2014
Janell L. Blazovich, Kirsten A. Cook and Murphy Smith
University of St. Thomas, Texas Tech University - Area of Accounting and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 257 (199,237)
Citation 1

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Ethics, Corporate Social Responsibility, CEO Compensation, Gender

54.

Historical Overview and Demographic Analysis of Human Trafficking in the USA

International Journal of Public Law and Policy, 5(3): 219-248, 2015
Number of pages: 44 Posted: 24 Jul 2016 Last Revised: 23 Jan 2018
Hannah Russell and Murphy Smith
Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 248 (205,534)
Citation 1

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Human trafficking, public policy, public administration, International Justice Mission, World Relief, Faith Alliance against Slavery and Trafficking

55.

An Examination of Corporate Image Advertising in the Oil and Gas Industry

Oil, Gas & Energy Quarterly, 2019, 67(4), 649-662
Number of pages: 23 Posted: 09 Jul 2019 Last Revised: 29 Oct 2022
Karen A. Loveland, Katherine Taken Smith and Murphy Smith
Texas A&M University - Corpus Christi - College of Business, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 239 (213,053)
Citation 2

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corporate image, advertising, oil and gas industry, energy industry

56.

Impact of an Ethics Presentation Used in America and Adapted for Italy: A Teaching Note

Accounting Education, Vol. 18, 2009
Number of pages: 23 Posted: 23 Sep 2008 Last Revised: 02 Oct 2008
Gheula Canarutto, Katherine Taken Smith and Murphy Smith
Bocconi University, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 226 (224,967)

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ethics, ethical decision-making, accounting curriculum

57.

Identity Hack! Is Your Company Next?

Strategic Finance, December, Vol. 96, No. 6: 33-39
Number of pages: 16 Posted: 06 Jun 2015
Elizabeth V. Mulig, Murphy Smith and Clyde Stambaugh
University of Dallas, Texas A&M University-Corpus Christi-Department of Accounting and Murray State University - Accounting Department
Downloads 222 (228,721)

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cybercrime, ecrime, identity theft

58.

Contrast and Foundation of the Public Oversight Roles of the Us General Accountability Office and the UK National Audit Office

Public Administration Review, Forthcoming
Number of pages: 31 Posted: 11 Sep 2008
Simon Norton and Murphy Smith
Cardiff University - Business School and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 200 (251,992)

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Public oversight, new public management, General Accountability Office, GAO, National Audit Office, NAO

59.

The Federal Government’s War on Marriage AKA the Marriage Penalty Tax: Unfair to Individuals and Harmful to Society

Journal of Legal, Ethical and Regulatory Issues, Vol. 16, No. 2, 2013:107-130, Mays Business School Research Paper No. 2012-79
Number of pages: 40 Posted: 20 Sep 2012 Last Revised: 06 Feb 2014
Floyd Carpenter, Dennis R. Lassila and Murphy Smith
Murray State University, College of Business, Accounting Department (Deceased), Texas A&M University - Department of Accounting and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 167 (295,216)
Citation 1

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marriage penalty tax, public policy, tax law, Internal Revenue Code, family

60.

Negative Social and Economic Effects of the Marriage Penalty Tax on Women and Society

Journal of Accounting & Finance, 18(5), 86-104, 2018, Mays Business School Research Paper No. 3139992
Number of pages: 36 Posted: 03 Apr 2018 Last Revised: 14 Jul 2020
Dennis R. Lassila, Murphy Smith and Daqun Zhang
Texas A&M University - Department of Accounting, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University-Corpus Christi, Department of Accounting
Downloads 135 (351,228)

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marriage penalty tax, public policy, marriage, family welfare

61.

A Financial and Public Policy Analysis of the Meat Industry

International Journal of Economics and Accounting, 7(1): 74-88, 2016
Number of pages: 29 Posted: 16 Jun 2015 Last Revised: 08 Dec 2018
Hannah Russell, Katherine Taken Smith and Murphy Smith
Texas A&M University (TAMU), College of Agriculture and Life Sciences, Department of Agricultural Economics, Students, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 133 (355,183)
Citation 2

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food production; international agriculture; meat industry; public policy

62.

Mother-Friendly Companies, Work-Life Balance, and Emotional Well-Being: Is there a Relationship to Financial Performance and Risk Level?

International Journal of Work Organisation and Emotion, 2018, 9(4), 303-321
Number of pages: 32 Posted: 03 Oct 2019
Janell L. Blazovich, Katherine Taken Smith and Murphy Smith
University of St. Thomas, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 130 (361,367)

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CSR, Family Friendly, Flexible Working, Work-Life Balance, Job Satisfaction, Human Resource Development

63.

Ethical Predisposition of Certified Public Accountants: A Study of Gender Differences

Research on Professional Responsibility and Ethics in Accounting, Vol. 16: 29-56, 2012
Number of pages: 42 Posted: 15 Feb 2014
Donald Lamar Ariail, Mohammad J. Abdolmohammadi and Murphy Smith
Kennesaw State University, Bentley University - Department of Accountancy and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 120 (383,620)

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moral development, ethics, DIT, personal values, value types, RVS

64.

The Effect of Multi-Nationality on the Precision of Management Earnings Forecasts

International Journal of Accounting, Auditing & Performance Evaluation, Vol. 4, No. 6, pp. 572-588, 2007
Number of pages: 17 Posted: 12 Mar 2010
Bruce Runyan and Murphy Smith
School of Accountancy, Robert J. Trulaske, Sr. College of Business, University of Missouri and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 116 (393,054)

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management earnings forecasts, multinationality, financial reporting, precision

65.

An Examination of Longitudinal Study Typologies for Business Research

International Journal of Business and Globalisation, 24(2), 212-239 (2018)
Number of pages: 44 Posted: 05 Feb 2021
Stefan Linnhoff, Katherine Taken Smith and Murphy Smith
Murray State University - College of Business, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 90 (467,776)

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longitudinal studies; observational longitudinal designs; cohort studies

66.

Examination of Cybercrime and Its Effects on Corporate Stock Value

Journal of Information, Communication & Ethics in Society, 2019, 17(1), 42-60
Number of pages: 35 Posted: 12 Oct 2021
Katherine Taken Smith, Amie Jones, Leigh Johnson and Murphy Smith
Texas A&M University-Corpus Christi-College of Business, Murray State University, Murray State University - Accounting Department and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 81 (498,802)

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Cybercrime, Computer security, Computer ethics, Financial information, Business ethics, Stock value

67.

Using Corporate Advertising to Improve Public Perception of Energy Companies

Journal of Strategic Marketing, 22(4): 347-356, 2014
Number of pages: 22 Posted: 15 Dec 2015
Katherine Taken Smith, Murphy Smith and Seth Dunbar
Texas A&M University-Corpus Christi-College of Business, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University
Downloads 81 (506,104)
Citation 3

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advertising, energy industry, public perceptions, corporate reputation, corporate advertising

68.

Development of and Student Reactions to an International Accounting GIS Case Problem

International Journal of Teaching and Case Studies, Forthcoming
Number of pages: 37 Posted: 14 Sep 2013
Fred Miller, Katherine Taken Smith and Murphy Smith
Murray State University - College of Business, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 77 (513,803)

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GIS, international accounting, international business, accounting timeline

69.

Accounting, IFRS, and Capital Markets in India, Singapore and South Africa

Internal Auditing, Vol. 26, No. 4, pp. 32-37, 2011
Number of pages: 18 Posted: 14 Apr 2017
Murphy Smith, Aditya R. Limaye, Yundong Huang and Collins Emeka Okafor
Texas A&M University-Corpus Christi-Department of Accounting, Texas A&M International University, St. Edwards University and Texas A&M International University
Downloads 72 (533,585)

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IFRS, Capital Markets, India, Singapore, South Africa

70.

Analysis of the Global Energy Industry, Climate Change and Financial Matters: The Need for Effective Corporate Governance

International Journal of Corporate Governance, 10(3-4), 2019, 185-208
Number of pages: 42 Posted: 30 Sep 2020
Todd Broker, David Durr and Murphy Smith
Murray State University - College of Business, Murray State University - College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 65 (563,605)
Citation 2

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Energy industry, economic performance, oil and gas firms, environment, climate change

71.

Extending the Case Study: Assigning an Educational Novel and Student Role-Playing in the Accounting Information Systems Course

International Journal of Teaching and Case Studies, 5(1): 1-11, 2014
Number of pages: 18 Posted: 13 Dec 2015
D. Larry Crumbley, Katherine Taken Smith and Murphy Smith
Louisiana State University, Baton Rouge - Department of Accounting, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 63 (572,560)

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educational novel, accounting, scenario approach, innovative pedagogy

72.

A Current Examination of the German Energy Industry, Fossil Fuel Use, and Climate Change

Oil, Gas, & Energy Quarterly, 2021, 69(4), 599-618
Number of pages: 34 Posted: 25 Aug 2021
Stefan Linnhoff, Todd Broker, David Durr and Murphy Smith
Murray State University - College of Business, Murray State University - College of Business, Murray State University - College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 57 (601,116)

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Climate change, energy firms, world economy, financial performance, energy supply

73.

A Look at Accounting and Business Matters in Belgium, Brazil and Vietnam

Internal Auditing, 29(2) (March-April, 2014): 33-38
Number of pages: 17 Posted: 04 Oct 2017
Murphy Smith, Heather Anderson, Nhi Le and Casey Reineking
Texas A&M University-Corpus Christi-Department of Accounting, Murray State University, Murray State University and Murray State University
Downloads 52 (627,028)

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international accounting, IFRS, Vietnam, Belgium, Brazil

74.

An Evaluation of Research Authorship by Gender in Major Academic and Professional Accounting Journals

International Journal of Critical Accounting, Vol. 5, No. 4: 359-391, 2013
Number of pages: 54 Posted: 13 Dec 2015
Murphy Smith, Paul Ashcroft and Katherine Taken Smith
Texas A&M University-Corpus Christi-Department of Accounting, Missouri State University and Texas A&M University-Corpus Christi-College of Business
Downloads 50 (637,958)

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Accounting research, gender, academic accounting

75.

Ensuring Effective HR Policies on Substance Use Disorders

Internal Auditing, 36(5), 33-40, 2021
Number of pages: 22 Posted: 11 Feb 2022
David S. Kerr, Alex Russell and Murphy Smith
The University of North Carolina at Charlotte, University of Arkansas - College of Education and Health Professions and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 47 (660,846)

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Corporate social responsibility, alcohol use disorder, substance use disorder, human resource policy

76.

Analysis of the Relationship of Happiness to Economic Achievement and Other Factors in US States

International Journal of Work Organisation and Emotion, 10(1), 50-65, 2019
Number of pages: 30 Posted: 29 May 2020
Murphy Smith, Kenneth Sutrick and Solomon Antony
Texas A&M University-Corpus Christi-Department of Accounting, Murray State University - College of Business and Murray State University - College of Business
Downloads 47 (654,954)

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Happiness, Subjective Well-Being, Life Satisfaction

77.

Impact of Environmental Regulation on Financial Reporting of Pollution Activity: A Comparative Study of U.S. and Canadian Firms

Research in Accounting Regulation, Vol. 20, 2008, 127-153
Number of pages: 42 Posted: 17 Nov 2007 Last Revised: 22 May 2015
Paul Ashcroft and Murphy Smith
Missouri State University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 42 (685,044)
Citation 1

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Environmental Accounting, Public Interest Accounting, Financial Accounting, Accounting Regulation

78.

Faculty Perspectives on International Taxation Topics

Advances in Accounting, Vol. 28: 317–322, 2012
Number of pages: 26 Posted: 22 Jul 2014
Dennis R. Lassila and Murphy Smith
Texas A&M University - Department of Accounting and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 39 (704,441)

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taxation, international taxation, pedagogy

79.

An Examination of U.S. State Pensions by Total State Expenditures, State Budget Deficit, and Red v. Blue State

International Journal of Economics and Accounting, 7(1): 27-44, 2016
Number of pages: 29 Posted: 15 Sep 2017
Don H. Chamberlain, Murphy Smith and Randall Bunker
Murray State University - Accounting Department, Texas A&M University-Corpus Christi-Department of Accounting and University of Central Arkansas
Downloads 35 (731,921)

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pensions, state government, state pensions, government accounting

80.

A Fighter Ace and the Foreign Corrupt Practices Act

Internal Auditing, 2021, 36(2), 10-20, 2021
Number of pages: 23 Posted: 25 Aug 2021
Stefan Linnhoff, Katherine Taken Smith and Murphy Smith
Murray State University - College of Business, Texas A&M University-Corpus Christi-College of Business and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 34 (738,940)

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Foreign Corrupt Practices Act, FCPA, bribery, multinational business, Erich Hartmann

81.

Using an Online Homework Management System in Tax Accounting: Does it Advance Learning?

International Journal of Learning Technology, 11(1): 44-65, 2016
Number of pages: 35 Posted: 03 Apr 2018
Ramon Rodriguez and Murphy Smith
Idaho State University and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 33 (746,244)

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Online homework, homework management systems, online pedagogy, learning productivity

82.

How Culture Affects Use of Information Technology

How Culture Affects the Use of Information Technology. Accounting Forum (UK), 27(1), 2003: 84-109
Number of pages: 37 Posted: 15 Feb 2023
Sharon K. Johns, Murphy Smith and Carolyn Strand Norman
Brigham Young University - School of Accountancy, Texas A&M University-Corpus Christi-Department of Accounting and Virginia Commonwealth University (VCU) - Department of Accounting
Downloads 24 (817,393)

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culture, information technology, international business

83.

Current Developments Regarding the Foreign Corrupt Practices Act

Internal Auditing, 2012, 27(1), 31-37
Number of pages: 16 Posted: 12 Oct 2021
Murphy Smith, Karyl Van Tassel and Philip Innes
Texas A&M University-Corpus Christi-Department of Accounting, FTI Consulting Inc. and FTI Consulting Inc.
Downloads 16 (890,342)

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Foreign Corrupt Practices Act, FCPA, international accounting, SEC, DOJ

84.

Do Complexity, Governance, and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?

Journal of the American Taxation Association, Spring 2010
Posted: 25 Jun 2009
Dennis R. Lassila, Thomas C. Omer, Marjorie K. Shelley and Murphy Smith
Texas A&M University - Department of Accounting, University of Nebraska at Lincoln - School of Accountancy, University of Nebraska at Lincoln - School of Accountancy and Texas A&M University-Corpus Christi-Department of Accounting

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governance, auditor independence, tax services, complexity, nonaudit services