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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.

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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

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.