Professor Hayes began his career as an auditor. After completing his graduate studies, he began his academic career at the University of Michigan - Dearborn. Professor Hayes started at the University of Nevada, Reno in fall 2020.
Professor Hayes conducts research on judgment and decision making in accountants. His current interests include investigating behavioral biases and personality traits that influence the financial reporting process.
- Hayes, M. J., & Reckers, P. M. (2020). The role of narcissistic hypocrisy in the development of accounting estimates. Contemporary Accounting Research, 37(2), 1199-1216.
- ACC 402
- PhD, Accounting, Arizona State University
- MBA, SUNY Buffalo
- BS, Accounting, SUNY Buffalo