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Denise Hayes


310Business and Economics Building

Denise Hayes

Teaching Assistant Professor, Accounting


Denise White Hayes has been a Certified Public Accountant (CPA) since 1987 and also holds the Certified Global Management Accountant (CGMA) credential. Before joining the faculty full-time in 2010, she taught as an adjunct instructor for many years at both WVU and Fairmont State University, while holding positions in public accounting and in government.

She served 12 years as the finance director for the City of Morgantown, where she was responsible for the financial administration of the city including budgeting, financial reporting, investment management, and financing. Prior to that, she spent 13 years in public accounting, with a primary focus in taxation and governmental/not-for-profit auditing and accounting and still practices part-time as a principal in the CPA firm of Roth & White, A.C. in Kingwood, WV.

She teaches primarily principles of accounting, managerial accounting, and occasionally governmental accounting.


  • MBA, West Virginia University
  • BS, Accounting, West Virginia University