Pamela Murphy

Pamela Murphy

Associate Professor & E. Marie Shantz Fellow of Accounting

Overview

At Queen's University, Pam teaches auditing, fraud in organizations, and Ph.D. seminars in experimental / behavioural accounting. She has also taught introductory financial and managerial accounting, intermediate accounting, and marketing courses at several universities in the United States.

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Academic Area

  • Accounting

Interest Topics

  • Accounting
  • Behaviour & Psychology
  • Ethics

Faculty Details

Profile

Full Bio

Pamela Murphy completed her PhD in 2007 at the University of Wisconsin-Madison. She holds a Masters of Management in Marketing from Northwestern University's J.L. Kellogg School of Management and a Bachelor of Science in Business, major in Accounting, from the University of Minnesota. She is a Certified Public Accountant (Illinois) and a Certified Fraud Examiner.

She is a member of the Canadian Auditing and Assurance Standards Board. Prior to obtaining her PhD, she worked as an auditor, controller, marketing manager, and management consultant.

Pam's research interests are primarily in the areas of fraud, ethics and misreporting. She is particularly interested in the psychology of fraud and misreporting, using social psychology as her foundation. The ultimate goal of her work is fraud prevention. By gaining a deeper understanding of the factors that lead individuals to commit “or not commit” fraud, her work can assist organizations in reducing fraud risk.

Pam’s research primarily uses experiments, surveys and interviews with people who committed fraud or were recruited to commit fraud. Her work is published in top accounting and business journals, including Accounting, Organizations and Society; Contemporary Accounting Research and Journal of Business Ethics.

Pam has received awards as well as media attention for her research. She has presented her work to numerous professional organizations upon request.

At Queen's University, Pam teaches auditing, fraud in organizations, and Ph.D. seminars in experimental / behavioural accounting. She has also taught introductory financial and managerial accounting, intermediate accounting, and marketing courses at several universities in the United States.

Academic Degrees

Ph.D. in Business (Accounting)
University of Wisconsin-Madison (2007)

Master of Management in Marketing
L. Kellogg Graduate School of Management, Northwestern University

Bachelor of Science in Business Administration, Major in Accounting
University of Minnesota

Academic Experience

Smith School of Business, Queen's University
Associate Professor (2013 - Present)
Assistant Professor (2007-2013)

Publications

Published Papers

Financial Times (FT) Top 50 Journals

J. Kelly and P. R. Murphy. 2019. Reducing accounting aggressiveness with general ethical norms and decision structure. Forthcoming in Journal of Business Ethics.

P. R. Murphy, M. Wynes, T. Hahn and P. Devine. 2019. Why are people honest? Internal and external motivations to report honestly. Forthcoming in Contemporary Accounting Research.

Financial Times (FT) Top 50 Journals (continued)

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.

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, 2018. Can fraudulent cues be transmitted by innocent participants? Journal of Behavioral Finance 19 (1): 1-15.

Murphy, P. R. and C. Free, 2016. 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

Mysterious Analytics = Less Ethical Decisions? With Estha Gondowijoyo, Queen’s University, and Michael Davern, University of Melbourne. Under review at an FT 50 journal.

Towards a Cognitive Understanding of Expertise of Financial Statement Users. With Stephanie Donahue and Bertrand Malsch, Queen’s University. 

Layers of Accountability: The Influential Mechanisms that Push Individuals to Participate in Group Fraud or Support their Resistance. With Estha Gondowijoyo, Queen’s University and Christie Hayne, University of Illinois at Urbana-Champaign.

Teaching

Other Courses Taught 

Undergraduate level: Advanced auditing, Managerial accounting, Intermediate accounting, Introduction to financial accounting

Graduate level: Advanced auditing, Financial accounting 

Executive level: 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, applies more psychology and sociology than typical forensic accounting courses, and applies much of my own research into fraud.

Completed Graduate Supervision

As a supervisor

Michael Wynes, PhD in 2018, Assistant Professor at Wilfrid Laurier University. Dissertation: How do you really feel? Two experiments on the impact of affect on investor judgment and decision making.

Caiwei Wang, MSc in 2017

Ryan Stack, MSc in 2017

As a committee member

Alec Cram, Assistant Professor at University of Waterloo, graduated 2013

Qiu Chen, Associate Professor at University of Ottawa, graduated 2009

Regan Schmidt, Associate Professor at University of Saskatchewan, graduated 2009

Reviewer and Editor Roles

Editorial Board Member

  • Behavioral Research in Accounting (renewed through May 2020)
  • Contemporary Accounting Research (renewed through 2023)

Ad-hoc Editor: Contemporary Accounting Research

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 Accounting, Organizations and Society, Journal of Business Ethics, The Accounting Review, Auditing: A Journal of Theory & Practice, Managerial Auditing Journal

Reviewer and Discussant at the following meetings

  • American Accounting Association annual and section meetings
  • Canadian Academic Accounting Association annual meetings

Primary Teaching

Undergraduate level: Auditing, Organizational Fraud*
PhD level: Experimental / behavioral methods, Auditing 

Presentations

Selected Academic Presentations

2010-Present
Invited research workshop presenter at the following universities: Baylor University, Marquette University, University of Central Florida, University of Massachusetts-Amherst, University of Mississippi, University of Saskatchewan, University of Waterloo, University of Western Ontario, University of Wisconsin-Madison, Wilfrid Laurier University.

2019
Panel Member: “Enhancing the Relevance of Audited Financial
Information: How to bridge the gap by leveraging academic insights in standard setting” at annual Canadian Accounting Academic Association (CAAA) meeting, June 2019.

2017
Presenter: “Why are people honest? Internal and external motivations to report honestly” at American Accounting Association (AAA) annual meeting.

2017
Presenter: “"Say You’re Sorry”: Does mother’s advice apply to fraud?” at AAA annual meeting.

2017
Discussant: “The effects of the explicit clarification of auditor’s responsibility for error or fraud on commercial lenders’ perceptions and loan decisions” at AAA annual meeting.

2016
Presenter: “The interactive effects of ethical norms and subordinate recommendations on accounting decisions” at the University of Illinois 22nd Symposium on Audit Research. 

2016
Panelist: “The Human Side of Fraud”, at AAA annual meeting.

2015
Panelist: “The Human Side of Fraud”, at AAA annual meeting.

2012
Presenter: “The Role of an Instrumental Climate in Fraud”, at AAA behavioral midyear meeting.

2012
Presenter: “The Role of an Instrumental Climate in Fraud”, at CAAA annual meeting.

2011 
Presenter: “The Impact of Authority on Reporting Behavior, Affect and Rationalization”, at American Accounting Association audit midyear meeting.

2010
Presenter: “The Impact of Authority on Reporting Behavior, Affect and Rationalization”, at AAA annual meeting.

2010
Panel Presenter: “Research Opportunities in Fraud Prevention and Detection”, at AAA audit meeting.

2009
Presenter: “Research and Teaching Opportunities in Fraud Prevention and Detection”, webinar to the AAA audit section membership 

2008
Presenter: “The Attitude Toward and Rationalization of Fraudulent Financial Reporting” at AAA Accounting, Behavior, and Organizations Midyear Meeting

2008
Presenter: “The Attitude Toward and Rationalization of Fraudulent Financial Reporting” at Queen’s / York 2008 Behavioral Conference

2006
Presenter: “Competition for Andersen’s Clients” at AAA Annual Meeting

Selected Professional Presentations, Collaborations and Media Coverage

2019
Featured in Smith Insight:  “How to control for honesty”.  
https://smith.queensu.ca/insight/content/how-to-control-for-honesty.php?utm_source=Subscribers&utm_medium=Newsletter&utm_campaign=Insight_Newsletter

2019
Presenter: “Tales from Prison: How Does Fraud Begin?” at Veritas Day, an annual educational day for investment managers sponsored by Veritas Investment Research, Toronto ON.

2018
Presenter: “Fraud Myths”, at CPA Ontario regional meeting in London Ontario.

2018
Featured in Smith Insight: “The Curious Link Between Truth-Telling and Autonomy”: https://smith.queensu.ca/insight/articles/the_curious_link_between_trut h_telling_and_autonomy

2017
Featured in Smith Insight: “The Immaculate Deception”: https://smith.queensu.ca/insight/articles/the_immaculate_deception

2014
Presenter. “Fraud Myths”, as part of Smith School of Business Insight series.

2014   
Presenter: “Fraud: It Could be Happening in Your Organization”, at annual conference of Ontario Association of Community Futures Development Corporations Inc.

2013
Presenter: “Fraud Happens! It is happening in your organization?” as part of the Smith School of Business webinar series.

2013
Presenter: “Fraud: It Could be Happening in Your Organization”, Webinar for Ontario Association of Community Futures Development Corporations Inc.

2012
Presenter: “Research in Fraud and Ethics”, to Masters of Professional Accounting students, University of Saskatchewan, Saskatoon.

2012
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

2011
Presenter: “Research in Fraud and Ethics”, at Institute of Chartered Accountants of Ontario, Toronto, Ontario

2011
Presenter: “Prison Tales: What were you Thinking?” at Canadian Institute of Chartered Accountants (CICA) Investigative and Forensic Accounting Conference, Montreal, Quebec

2011
Featured in Globe and Mail, “We like to think we’d never commit fraud”. May 20, 2012.

2011 
Featured in ILStv.com youtube video on fraud rationalization: https://www.youtube.com/watch?v=ztnwlEAHs3U

2011
Featured in CBC Radio’s Here and Now (research in fraud and rationalization), March 2, 2012.

2010
Featured in Financial Post, “Professor claims most people capable of justifying fraud”. December 27, 2010

2010
Presenter: “How Do Ethical People Commit Fraud?” at Rotary Club of Cataraqui-Kingston meeting, Kingston, Ontario

2009
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

2009
Co-host, Advancing Fraud Research Conference at Smith School of Business

2006
Doctoral Consortium Fellow, AAA/Deloitte/J. Michael Cook Doctoral  Consortium, Tahoe City, California

2004
Visiting Graduate Student Workshop in Experimental Economics,  George Mason University

Awards

Fellowships

E. Marie Shantz Fellow in Accounting (2011, 2014, 2017)

Research Awards

D. I. McLeod Scholarships (for hiring research assistants) (2007, 2009, 2010, 2014, 2015, 2016, 2017, 2018, 2019, 2020)

Smith School of Business New Researcher Achievement Award (2009)

Teaching Awards

Nominated for Graduate Supervision Award (2018)

Douglas Clarke Memorial Teaching Award (2004-2005)

Other Awards

Best paper award (Free and Murphy 2015) in the Forensic and Investigative Accounting section of the American Accounting Association (2014)

Grants & Funding

Research Grant from CPA Ontario Centre for Corporate Governance & Accountability (2018)

Smith General Research Grant (2017)

Awarded funding to bring an award winning social psychologist, Patricia Devine, to Smith under a Summer Research Visitor Program (2015)

SSHRC Insight Grant (2011)

CA-Queen’s Centre for Governance Grant (2010)

Awarded funding from Smith School of Business to co-hostAdvancing Fraud Research Conference (2009)

Research Grant from CA-Queen’s Centre for Governance Grant (2008)

Smith School of Business General Research Grant (2007)

Service

Other Service

  • Renewal, Tenure and Promotion committee (twice), Smith School of Business
  • AAA Accounting Behavioral Section (ABO) Executive Committee Member
  • Chair, Unit Research Ethics Board, Smith School of Business, 2014-2019
  • Member, ad hoc Research Excellence selection committee, 2017
  • Advisory Committee for the Associate Dean Faculty position
  • 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
  • Member, Queen’s University General Research Ethics Board, 3-year term
  • Research Committee, Smith School of Business
  • Graduate Committee (reviewing and accepting incoming PhD/MSc students), Smith School of Business
  • Research Pool Committee, Smith School of Business
  • Internal Advisory Board, Monieson Centre for Business Research in Healthcare, Smith School of Business
  • Internal Advisory Board, Smith School of Business Centre for Responsible Leadership, 3-year term        
  • Coordinator, Smith 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

  • Member, Canadian Audit and Assurance Standards Board (three-year term beginning April 1, 2018)
  • American Accounting Association
  • Association of Certified Fraud Examiners
  • Canadian Academic Accounting Association
  • CPA Canada

Certifications

  • Certified Public Accountant, State of Illinois (inactive)
  • Certified Fraud Examiner, Association of Certified Fraud Examiners