Dr. Lawrence Murphy Smith


D.B.A., Louisiana Tech University, 1983
M.B.A., University of Louisiana at Monroe, 1979
B.B.A., University of Louisiana at Monroe, 1977, Summa Cum Laude

Joined the faculty in 2017

  • Research Interests:  Ethics, International Accounting, Information Technology
  • Teaching Interests: Ethics, International Accounting, Auditing


Dr. Lawrence Murphy Smith is a Professor of Accounting in the College of Business at Texas A&M University-Corpus Christi. He teaches at the RELLIS Campus. His academic record includes over 200 journal articles, 23 books and monographs, 175 academic conference presentations, 37 research grants, and 28 awards and special recognitions for teaching and research. He ranks in the top one percent of authors on Social Sciences Research Network (SSRN.com) by downloaded articles (over 74,000). His research is highly referenced, with over 3,700 citations to his work shown on Google Scholar. Among his awards are the Outstanding Educator Award from the Texas Society of CPAs, Distinguished Member Award from the Institute of Management Accountants, and the Outstanding Researcher Award from the American Accounting Association Strategic and Emerging Technologies Section. His work has been reported in various news media, including National Public Radio, Fortune, USA Today, and The Wall Street Journal.

Dr. Smith’s major areas of research include: ethics, international accounting, and information technology. In 2021, per Google Scholar, he was the most cited author specializing in accounting ethics and in the top ten most cited authors specializing in international accounting. Among the journals in which he has published are the following: Accounting, Auditing & Accountability Journal; Issues in Accounting Education; Advances in Accounting; Contemporary Accounting Research; Journal of Business Research; Accounting Horizons; Journal of Information Systems; Journal of Business Ethics; Research on Professional Responsibility and Ethics in Accounting; Journal of Accounting, Auditing and Finance; Critical Perspectives on Accounting; Internal Auditing; Strategic Finance; and Journal of Accountancy.

Dr. Smith has been involved in a variety of service roles in the accounting profession, the university, and the local community. During his career, he has held a number of leadership positions in academic and professional organizations. He served on the Ethics Task Force of the Texas State Board of Public Accountancy, on the American Accounting Association’s Professionalism and Ethics Committee, and as President of the American Accounting Association Gender Issues and Work-Life Balance Section. He serves as the Faculty Advisor to the Student Accounting Society RELLIS Campus and as Faculty Advisor to the NET, a TAMU-CC interdenominational Christian student organization.

Selected Publications

  • Linnhoff, S., Smith, K.T., & Smith, L.M. (2021). A Fighter Ace and the Foreign Corrupt Practices Act. Internal Auditing, 36(2), 10-20.
  • Russell, H.M., Tervo, W., Ariail, D., & Smith, L.M. (2020). Relationship of Economic Freedom to Economic Performance, Gender Equality, and Social Progress. World Economics Journal, 21(4), 171-189.
  • Burger, M, Smith, L.M., & Wood, J. (2020). Recent Cybercrimes and Cybersecurity Strategies. Internal Auditing, January-February, 35(1), 12-19.
  • Ariail, D., Smith, K.T., & Smith, L.M. (2020). Do United States Accountants’ Personal Values Match the Profession’s Values (Ethics Code)? Accounting, Auditing & Accountability Journal. Published online 9 April 2020: https://www.emerald.com/insight/content/doi/10.1108/AAAJ-11-2018-3749/full/html.
  • Smith, L.M., Sutrick, K. & Antony, S.R. (2019). Analysis of the Relationship of Happiness to Economic Achievement and Other Factors in US States. International Journal of Work Organisation and Emotion, 10(1), 50-65.
  • Russell, H.M. & Smith, L.M. (2018). How Corporate Internal Auditors can Advance Gender Equality. Internal Auditing, 33(6), 11-19.

My Google Scholar Home Page - https://bit.ly/smith-scholar


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