L
L. Murphy Smith
Researcher at Texas A&M University–Corpus Christi
Publications - 67
Citations - 600
L. Murphy Smith is an academic researcher from Texas A&M University–Corpus Christi. The author has contributed to research in topics: Internal audit & Corporate social responsibility. The author has an hindex of 14, co-authored 67 publications receiving 547 citations. Previous affiliations of L. Murphy Smith include Murray State University.
Papers
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Journal ArticleDOI
Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift
TL;DR: In this paper, the authors used a sample from the first wave of mandated XBRL filers and found a decline in post earnings announcement drift for the good news portfolio in the post-XBRL adoption period.
Posted Content
Case Studies of Cybercrime and its Impact on Marketing Activity and Shareholder Value
TL;DR: Examination of case studies of publicly traded companies affected by cybercrime indicates that costs of cybercrime go beyond stolen assets, lost business, and company reputation; cybercrime has a significant negative effect on shareholder value.
Posted Content
Continuous Auditing: An Effective Tool for Internal Auditors
Donald Warren,L. Murphy Smith +1 more
TL;DR: In this article, the potential impact of the current environment on continuous auditing and its stakeholders is discussed, as well as its potential impact on auditors and their stakeholders' stakeholders.
Book ChapterDOI
How Work-Life Balance, Job Performance, and Ethics Connect: Perspectives of Current and Future Accountants
TL;DR: In this article, the authors compared the work-life balance perspectives of current and future accountants, and found that both present and future practitioners believe that a healthy worklife balance is connected to work satisfaction, work performance, and ethical decision-making.
Journal ArticleDOI
Luca Pacioli: The Father of Accounting
TL;DR: In 1494, the first book on double-entry accounting was published by Luca Pacioli as mentioned in this paper, who described a method used by merchants in Venice during the Italian Renaissance period.