, Ph.D., CPA (Illinois), CFE Associate Professor and E. Marie Shantz Fellow in Accounting Smith School of Business Queen s University Kingston Ontario K7L 3N6 phone: (613) 533-3260 e-mail: pamela.murphy@queensu.ca Academic Appointments: Associate Professor, Queen s University, 2013 to present E. Marie Shantz Fellow in Accounting, 3-year term renewed 2014 Assistant Professor, Queen s University, 2007 to 2013 E. Marie Shantz Fellow in Accounting, 3-year term awarded 2011 Education: University of Wisconsin-Madison Ph.D. in Business (Accounting), 2007 J. L. Kellogg Graduate School of Management, Northwestern University Master of Management in Marketing University of Minnesota Bachelor of Science in Business Administration, Major in Accounting Published papers: Financial Times Top 45 Journals: Anand, V., M. T. Dacin and P. R. Murphy, 2015. The Continued Need for Diversity in Fraud Research, Journal of Business Ethics 131 (4): 751-755. Free, C. and P. R. Murphy, 2015. The Ties that Bind: The Decision to Co-offend in Fraud. Contemporary Accounting Research 32 (1): 18-54. Mayhew, B. W., and P. R. Murphy, 2014. The Impact of Authority on Reporting Behavior, Rationalization and Affect. Contemporary Accounting Research 31 (2): 420-443. Murphy, P. R., 2012. Attitude, Machiavellianism and the Rationalization of Misreporting. Accounting, Organizations and Society 37 (4): 242-259. 1
Financial Times Top 45 Journals (continued): Murphy, P. R. and M. T. Dacin, 2011. Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations. Journal of Business Ethics 101: 601-618. Mayhew, B. W., and P. R. Murphy, 2009. The Impact of Ethics Education on Reporting Behavior. Journal of Business Ethics 86 (3): 397-416. Kohlbeck, M., B. W. Mayhew, P. R. Murphy, and M. Wilkins, 2008. Competition for Andersen s Clients. Contemporary Accounting Research 25 (4): 1099-1136. Other Published Works: Murphy, P. R., L. Purda, and D. Skillicorn, 2016. Manipulating Others to Lie: Can fraudulent cues be transmitted by innocent participants? Forthcoming in Journal of Behavioral Finance Murphy, P. R. and C. Free, 2015. Broadening the Fraud Triangle: Instrumental Climate and Fraud. Behavioral Research in Accounting 28 (1): 41-56. Murphy, P. R. and C. Free, 2015. The Social Side of Fraud: Collusion and Culture. Fraud Magazine 30 (1), January/February 2015: 64-66. Murphy, P. R. and Y. Chan, 2014. Moving to CFO: A Competency Framework. CPA Magazine, March 2014. Murphy, P. R., 2012. Financial Reporting and Ethics, in Business Ethics: Concepts, Cases, and Canadian Perspectives, edited by W. P. Kissick, Emond Montgomery Publications Limited, Toronto ON. Chen, Q., S. Salterio and P. Murphy, 2009. Fraud in Canadian Nonprofit Organizations as Seen through the Eyes of Canadian Newspapers, 1998-2008. The Philanthropist. (2009) 22 24-39. Working papers and other research projects: The interactive effects of ethical norms and subordinate recommendations on accounting decisions. With Khim Kelly, University of Central Florida. Presented at the University of Illinois 22 nd Symposium on Audit Research, October 2016. Why are People Honest? Internal and External Motivations to Report Honestly. With Till-Arne Hahn and Michael Wynes, Queen s University, and Patricia Devine, University of Wisconsin-Madison. Say You re Sorry : Does mother s advice apply to fraud? With Michael Wynes, Queen s University. 2
Perceptions of the auditor s strategic reasoning capability as a fraud deterrent. With Chad Simon, Utah State University and Chez Sealy, University of Massachusetts- Amherst. Effects of changeable outcomes (turning oneself in) on misreporting behavior and affect. With Heather Pesch, University of Illinois at Urbana-Champaign. Teaching Experience: Primary teaching: Undergraduate level: Auditing, Organizational Fraud * Graduate level: Advanced auditing PhD level: Experimental / behavioral methods, Auditing Other courses taught: Undergraduate: Advanced auditing, Managerial accounting, Intermediate accounting, Introduction to financial accounting Graduate: Financial accounting Executive: Fraud prevention / detection Average student evaluations above 4 on 5-point scale. * Developed a new course, Organizational Fraud, intended for future managers or entrepreneurs, especially those in accounting or finance. The course emphasizes fraud prevention and is taught at a broader level than typical forensic accounting courses, using more psychology, social psychology and sociology. Reviewer and Editor Roles: Editorial Board Member: Auditing: A Journal of Practice and Theory Behavioral Research in Accounting (through May 2020) Contemporary Accounting Research (through 2020) Journal of Forensic Accounting Co-editor of a special issue: Unethical conduct within organizations: Understanding and preventing fraudulent behavior. 2015. Journal of Business Ethics 131 (4). Ad-hoc reviewer for the following journals: Accounting, Organizations and Society Journal of Business Ethics Reviewer and Discussant at the following meetings: American Accounting Association annual and section meetings Canadian Academic Accounting Association annual meetings 3
Grants and Awards: 2016 D. I. McLeod Scholarships (for hiring research assistants) 2015 D. I. McLeod Scholarships (for hiring research assistants) 2015 Awarded funding to bring an award winning social psychologist, Patricia Devine, to Queen s under a Summer Research Visitor Program 2014 Best paper award (Free and Murphy 2015) in the Forensic and Investigative Accounting section of the American Accounting Association 2014 D. I. McLeod Scholarships (for hiring research assistants) 2014 E. Marie Shantz Fellowship in Accounting, renewed 2011 E. Marie Shantz Fellowship in Accounting 2011 SSHRC award: Lynnette Purda, principal investigator 2010 D. I. McLeod Scholarships (for hiring research assistants) 2010 CA-Queen s Centre for Governance Grant (with Clinton Free) 2009 D. I. McLeod Scholarships (for hiring research assistants) 2009 Queen s School of Business New Researcher Achievement Award 2009 Awarded funding from Queen s School of Business to co-host: Advancing Fraud Research Conference 2008 CA-Queen s Centre for Governance Grant (with Clinton Free) 2007 Queen s School of Business General Research Grant 2007 D. I. McLeod Scholarships (for hiring research assistants) 2004-2005 Douglas Clarke Memorial Teaching Award Selected Academic Presentations: 2010 to Invited research workshop presenter at the following universities: present Baylor University, University of Central Florida, University of Massachusetts-Amherst, University of Mississippi, University of Saskatchewan, University of Waterloo, University of Wisconsin- Madison, Wilfrid Laurier University. Aug. 2016 Aug. 2015 Aug. 2012 June 2012 Jan. 2011 Panelist: The Human Side of Fraud, at American Accounting Association (AAA) annual meeting. Panelist: The Human Side of Fraud, at American Accounting Association (AAA) annual meeting. Presenter: The Role of an Instrumental Climate in Fraud, at AAA behavioral midyear meeting. Presenter: The Role of an Instrumental Climate in Fraud, at Canadian Accounting Academic Association (CAAA) annual meeting. Presenter: The Impact of Authority on Reporting Behavior, Affect and Rationalization, at American Accounting Association audit midyear meeting. 4
Aug. 2010 Jan. 2010 Nov. 2009 Oct. 2008 May 2008 Aug. 2006 Presenter: The Impact of Authority on Reporting Behavior, Affect and Rationalization, at AAA annual meeting. Panel Presenter: Research Opportunities in Fraud Prevention and Detection, at AAA audit meeting. Presenter: Research and Teaching Opportunities in Fraud Prevention and Detection, webinar to the AAA audit section membership Presenter: The Attitude Toward and Rationalization of Fraudulent Financial Reporting at AAA Accounting, Behavior, and Organizations Midyear Meeting Presenter: The Attitude Toward and Rationalization of Fraudulent Financial Reporting at Queen s / York 2008 Behavioral Conference Presenter: Competition for Andersen s Clients at AAA Annual Meeting Selected Professional Presentations, Collaborations and Media Coverage: Oct. 2014 Sept. 2014 April 2013 Presenter. Fraud Myths, as part of Queen s School of Business Insight series: http://qsb.ca/insight/videos/honest_talk_about_fraud. Presenter: Fraud: It Could be Happening in Your Organization, at annual conference of Ontario Association of Community Futures Development Corporations Inc. Presenter: Fraud Happens! It is happing in your organization? as part of the Queen s School of Business webinar series. March 2013 Presenter: Fraud: It Could be Happening in Your Organization, Webinar for Ontario Association of Community Futures Development Corporations Inc. June 2012 Presenter: Research in Fraud and Ethics, to Masters of Professional Accounting students, University of Saskatchewan, Saskatoon. June 2012 Oct. 2011 Presenter: How to Prevent Misconduct by Identifying and Managing Individuals or Environments Prone to Fraud, at Compliance & Risk Management Strategies Summit for Portfolio Managers and Fund Managers, Toronto, Ontario Presenter: Research in Fraud and Ethics, at Institute of Chartered Accountants of Ontario, Toronto, Ontario 5
Oct. 2011 May, 2011 Apr, 2011 Mar. 2011 Dec. 2010 Oct. 2010 Dec. 2009 Presenter: Prison Tales: What were you Thinking? at Canadian Institute of Chartered Accountants (CICA) Investigative and Forensic Accounting Conference, Montreal, Quebec Featured in Globe and Mail, We like to think we d never commit fraud. May 20, 2012. Featured in ILStv.com youtube video on fraud rationalization: https://www.youtube.com/watch?v=ztnwleahs3u Featured in CBC Radio s Here and Now (research in fraud and rationalization), March 2, 2012. Featured in Financial Post, Professor claims most people capable of justifying fraud. December 27, 2010 Presenter: How Do Ethical People Commit Fraud? at Rotary Club of Cataraqui-Kingston meeting, Kingston, Ontario Presenter: Psycho-Social Factors that Predict Fraud at Ontario Hospital Association Fraud and Misconduct Conference, Toronto, Ontario 2008-2010 Collaborator: Task force member of Canadian Institute for Chartered Accountants to formulate a CA competency framework 2008 Collaborator: Developed CFO Competency Map for Institute of Chartered Accountants of Ontario Selected Academic Meetings and Consortiums: Sep. 2009 June 2006 Aug. 2004 Co-host, Advancing Fraud Research Conference at Queen s School of Business Doctoral Consortium Fellow, AAA/Deloitte/J. Michael Cook Doctoral Consortium, Tahoe City, California Visiting Graduate Student Workshop in Experimental Economics, George Mason University Certifications: Certified Public Accountant, State of Illinois (inactive) Certified Fraud Examiner, Association of Certified Fraud Examiners 6
Professional Experience: Marketing and Management Consultant Marketing Manager, Moore Business Communication Services Accounting Manager, Marketing Manager, Vice President, Harris / Bank of Montreal Controller, A. Eicoff and Co., a division of Ogilvy Advertising Auditor, United States Government Accountability Office Current Service: Chair, Unit Research Ethics Board, Smith School of Business, since July 2014 Member, AAA Accounting Behavioral Section (ABO) Executive Committee Associate Director, CPA-Queen s Centre for Governance and Accountability Past Service: Academic Advisory Committee member of the Canadian Public Accountability Board Member, Provost s Advisory Committee for the Promotion of the Arts, Queen s University Queen s University, Senator Queen s University General Research Ethics Board, 3-year term Research Committee, Queen s School of Business Graduate Committee (reviewing and accepting incoming PhD/MSc students, Queen s School of Business Research Pool Committee, Queen s School of Business Renewal, Tenure and Promotion committee, Queen s School of Business Internal Advisory Board, Monieson Centre for Business Research in Healthcare, Queen s School of Business Internal Advisory Board, Queen s School of Business Centre for Responsible Leadership, 3-year term Coordinator, Queen s School of Business Accounting Area workshops and social and experimental brown bag meetings Faculty Liaison with Canadian Academic Accounting Association Various positions within American Accounting Association Memberships: American Accounting Association Association of Certified Fraud Examiners Canadian Academic Accounting Association CPA Canada 7