Dr. Robert D. Hayes
Dr. Robert Hayes received a B.S. degree in 1974 and a M.B.A. degree in 1976, both from Middle Tennessee State University in Murfreesboro, TN. He received a Ph.D. degree in 1986 from the University of Arkansas in Fayetteville, AR. He also holds the CPA, CMA, and ChFC accounting related designations. He has published articles in The Accounting Review, Accounting Education: an International Journal, Taxation for Accountants, Journal of Financial Service Professionals, and numerous other academic and practitioner journals.