Dr. L. Murphy Smith, CPA, is the David and Ashley Dill Distinguished Professor of Accounting at Murray State University. Dr. Smith's academic record includes numerous professional journal articles, research grants, books, and professional meeting presentations in the U.S. and abroad. His work has been cited in various news media, including Fortune, USA Today, and The Wall Street Journal. He has received numerous teaching and research awards, including the Outstanding Researcher Award from the American Accounting Association Strategic and Emerging Technologies Section and the Outstanding Educator Award from the Texas Society of CPAs. He ranks in the top one percent of authors on Social… Sciences Research Network (SSRN.com) by downloaded articles. During his career, he has held a number of leadership positions in academic and professional organizations e.g. President of the American Accounting Association Gender Issues and Work-Life Balance Section. His major research interests are ethics, international accounting, systems, and auditing. Dr. Smith serves on several journal editorial boards and his research has appeared in leading journals such as Accounting Horizons, Contemporary Accounting Research, Advances in Accounting, International Journal of Economics and Accounting, and Research on Professional Responsibility and Ethics in Accounting.