Allen Blay

Associate Professor and Denise Dickins Accounting Faculty Fellow
Allen Blay
411 RBA
Academic Specialty

Ph.D., University of Florida 
M.Acc, University of Florida 
B.S., University of Florida

Areas of Expertise

Auditor Decision Making
Corporate Financial Distress
Auditor Independence

Dr. Blay is a CPA with a background in auditing financial institutions and teaches Auditing at both the graduate and undergraduate level. He also teaches a doctoral seminar in auditing research. Dr. Blay has been nominated for both graduate and undergraduate university teaching awards, and was named the 2014 Beta Alpha Psi Accounting Professor of the Year. Dr. Blay serves on the AICPA’s Professional Skepticism Task Force, and from 2012-2015 sat on the AICPA's Auditing and Attestation Subcommittee, which is responsible for the content of the Auditing section of the CPA exam. He is a co-author on the Louwers, et al. Auditing and Assurance Services textbook and has also written a white paper for professors on introducing data analytics in the auditing classroom. Dr. Blay has served on several editorial boards and currently is Associate Editor of Issues in Accounting Education.

Selected Published Research

Blay, Allen D., Eric Gooden, Mark Mellon, and Doug Stevens, “Can Social Norm Activation Improve Audit Quality? Evidence from an Experimental Audit Market, Forthcoming, Journal of Business Ethics

Blay, Allen D., Eric Gooden, Mark Mellon, and Doug Stevens, “The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research, Forthcoming, Journal of Business Ethics

Blay, Allen D., and Martin G. Fennema, “Are Accountants Made or Born?  An Analysis of Self-Selection into and Success in the Accounting Major, Forthcoming, Issues in Accounting Education

Blay, Allen D., James R. Moon, Jr., and Jeffrey S. Paterson, “There’s No Place Like Home: The Influence of Home-State Going-Concern Reporting Rates on Going-Concern Opinion Propensity and Accuracy”, Auditing: A Journal of Practice and Theory, May, 2016, 23-51.

Blay, Allen D., Matthew Notbohm, Caren Schelleman, and Adrian Valencia, “Audit Quality Effects of an Individual Audit Partner Signature Mandate”, International Journal of Auditing, November, 2014, 172-192.

Blay, Allen D., and Marshall A. Geiger, "Auditor Fees and Auditor Independence: Evidence from Going-Concern Opinions", Contemporary Accounting Research, Summer, 2013.

Blay, Allen D., Kathryn Kadous, and Kimberly M. Sawers, "The Impact of Risk and Affect on Information Search Efficiency", Organizational Behavior and Human Decision Processes, January, 2012, 80-87.

Blay, Allen D., and Marshall A. Geiger,"The Auditor's Going-concern Opinion as a Communication of Risk", Auditing: A Journal of Practice & Theory, May, 2011, 77-102.

Blay, Allen D., Tim Kizirian, L. Dwight Sneathen, "The Effects of Fraud and Going-concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures," International Journal of Auditing Vol. 11(3), November, 2007, 149-163.

Alexander, Raquel M., Allen D. Blay, and Kathy Hurtt, "An Examination of Convergent Validity in Internet-based Accounting Research," Behavioral Research in Accounting, Vol. 18, 2006.

Blay, Allen D., "Independence Threats, Litigation Risk, and the Auditor's Decision Process," Contemporary Accounting Research, Vol. 22 N. 4, 759-89, Winter 2005. 

Blay, Allen D., and Marshall A. Geiger, "Market Expectations for First-Time Going-Concern Recipients," Journal of Accounting Auditing and Finance, Vol. 16 N. 3, pp. 209-226, Summer 2001.

Honors and Awards

2013-2014 Florida State University Undergraduate Teaching Award 
2014 Beta Alpha Psi Accounting Professor of the Year
2012 Beta Alpha Psi Business Professional of the Year

Interesting Facts

Allen met his wife Kristin while covered in mud at "Mudfest" at the University of Florida (UF). They have three sons and two daughters who also like playing in mud. Allen was on UF's Intercollegiate Bowling Team, and since being at FSU has won one FSU All-Campus Intramural bowling championship and two MBAA "Dude" Bowling championships. He coaches his kids' soccer teams, goes to as many college sporting events as he can, collects baseball cards, and in his spare time develops artificially intelligent poker training software with his brother.