Dr. L. Murphy Smith, the David and Ashley Dill Distinguished Professor of Accounting at Murray State University, received the Outstanding Paper Award for articles published in the Journal of the American Taxation Association.

He received the award at the American Accounting Association annual meeting in Denver in August.

Smith’s co-authored paper, “Do Complexity, Governance and Auditor Independence Influence Whether Firms Retain Their Auditors for Tax Services?,” was published in the spring 2010 issue of the journal.

The paper reported on factors that influenced public companies to retain or dismiss their audit firms as tax service providers during the years immediately surrounding the passage of the Sarbanes-Oxley Act (SOX) in 2002.

Smith is in his first year at Murray State. He received his bachelor’s and master’s degrees in accounting from the University of Louisiana-Monroe and his doctorate from Louisiana Tech University.

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