David Hayes

David Hayes is a Professor of Accounting and PBMares Faculty Scholar at the James Madison University (JMU) College of Business. His expertise spans Accounting Information Systems, Forensic Data Analytics, and Fraud Investigation. He holds a Ph.D. in Accounting Information Systems from the University of South Florida (2002), an M.B.A. from the University of West Florida (1996), and a B.S./B.A. in Accounting/Data Processing from the University of Arkansas (1987).

His research focuses on forensic accounting education, fraud detection methods, and innovative teaching strategies. Notable work includes applying reality TV scenarios to teach fraud analysis and developing case studies using IDEA software for forensic audits. He emphasizes practical skills like Excel applications and data visualization tools for fraud investigation.

Awards include the 2020 Teaching and Learning Scholarship Award (JMU College of Business) and the 2020 Best Teaching Innovation Award from the American Accounting Association's Forensic Accounting Section. His articles highlight trends in mitigating cyberattacks, enhancing student engagement through active learning, and bridging theory-practice gaps in accounting education.

Prior to academia, Hayes held leadership roles in accounting at McDonald's franchises and CPA firms. He advises on academic integrity, software proficiency, and fraud prevention strategies, contributing to both JMU's curriculum and professional accounting education.