Tom Hayes

Dr. Tom Hayes

Business Institute, Room 219



Areas of Expertise: auditing, information systems. 


Dr. Tom Hayes is an Associate Professor of Accounting at the University of Arkansas – Fort Smith.  He currently teaches auditing, forensic accounting, and financial accounting.  He received his bachelor’s degree in accounting from Westminster College, his masters of accountancy from the University of Missouri, and his doctorate in accounting from the University of North Texas. He is also a certified professional accountant in Oklahoma.