Dr. L. Murphy Smith, CPA is a Professor of Accounting at Texas A&M University. His specialties are ethics, information technology, and international business. Dr. Smith received his B.B.A. in Accounting and M.B.A. degree from the University of Louisiana at Monroe in 1977and 1979, respectively, and Doctor of Business Administration degree in Accounting from Louisiana Tech University in 1983. Before joining Texas A&M, Dr. Smith taught at Ole Miss and worked as a faculty resident in auditing at a major public accounting firm. In 1993 he was selected as the Price Waterhouse Teaching Excellence Professor. In 2002 he testified at a Congressional Hearing in Washington, D.C. regarding accounting and business ethics. In 2006, Dr. Smith received the Outstanding Accounting Educator Award from the American Accounting Association Southwest Region.