Allen D. Blay

Florida State University

Asst. Professor of Accounting

Rovetta Business Bldg. (RBA)

College of Business

Tallahassee, FL 32306-1110

United States

  • Florida State University

    • Email
    • Tel: 850-727-0953
SCHOLARLY PAPERS

11

DOWNLOADS
Rank 15,207

SSRN RANKINGS

Top 15,207

in Total Papers Downloads

5,360

SSRN CITATIONS
Rank 12,872

SSRN RANKINGS

Top 12,872

in Total Papers Citations

48

CROSSREF CITATIONS

54

Scholarly Papers (11)

Actions:
Email selected abstracts
1.

The Effects of Fraud and Going-Concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures

Number of pages: 29 Posted: 30 Aug 2007
Allen D. Blay, Tim Kizirian and L. Dwight Sneathen
Florida State University, California State University, Chico - Department of Accounting and MIS and Georgia Southern University
Downloads 1,574 (18,876)

Abstract:

Loading...

Audit risk, going-concern, fraud, audit evidence, International Accounting Standards, nature, timing, extent

2.

Auditor Fees and Auditor Independence: Evidence from Going Concern Reporting Decisions

Number of pages: 53 Posted: 13 Oct 2011
Marshall A. Geiger and Allen D. Blay
University of Richmond and Florida State University
Downloads 1,332 (24,288)
Citation 14

Abstract:

Loading...

going-concern, auditor reporting, auditor independence, NAS fees

3.

Independence Threats, Litigation Risk, and the Auditor's Decision Process

Contemporary Accounting Research, Vol. 22, No. 4, Winter 2005
Number of pages: 42 Posted: 13 Aug 2005
Allen D. Blay
Florida State University
Downloads 984 (37,628)
Citation 9

Abstract:

Loading...

Auditor Independence, Motivated Reasoning, Going Concern, Auditor Reporting, Decision Process

4.

Audit Quality Effects of an Individual Audit Engagement Partner Signature Mandate

Number of pages: 48 Posted: 23 Apr 2012 Last Revised: 05 May 2012
Allen D. Blay, Matthew Notbohm, Caren Schelleman and Adrian Valencia
Florida State University, University of North Dakota, Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center) and affiliation not provided to SSRN
Downloads 477 (96,900)
Citation 3

Abstract:

Loading...

audit quality, engagement partner signature, auditor signature, auditor reporting, regulation

5.

Can Moral Reasoning Reduce Auditor Misreporting? An Experimental Examination of Investor Salience and an Auditor Sign-Off Requirement

Number of pages: 37 Posted: 18 May 2012
Allen D. Blay, Eric Sheldon Gooden, Mark J. Mellon and Douglas E. Stevens
Florida State University, affiliation not provided to SSRN, Northern Illinois University - Department of Accountancy and Georgia State University - Robinson College of Business
Downloads 273 (179,655)
Citation 1

Abstract:

Loading...

auditor misreporting, moral reasoning, investor salience, auditor sign-off requirement

6.

The Usefulness of Social Norm Theory in Empirical Business Ethics Research: A Review and Suggestions for Future Research

Number of pages: 40 Posted: 29 Feb 2016
Allen D. Blay, Eric Gooden, Mark J. Mellon and Douglas E. Stevens
Florida State University, Virginia Commonwealth University (VCU), Northern Illinois University - Department of Accountancy and Georgia State University - Robinson College of Business
Downloads 259 (189,392)
Citation 17

Abstract:

Loading...

Empirical business ethics research, Social norm theory, Adam Smith’s moral theory, Bicchieri’s model

7.

An Examination of Convergent Validity between In-Lab and Out-of-Lab Internet-Based Experimental Accounting Research

Behavioral Research in Accounting, Vol. 18, 2006
Number of pages: 22 Posted: 10 Nov 2005
Raquel Meyer Alexander, Allen D. Blay and Kathy Hurtt
Freeman College of Management, Florida State University and Baylor University - Department of Accounting & Business Law
Downloads 218 (223,884)

Abstract:

Loading...

Internet-based experiments, convergent validity

8.

The Going-Concern Market Anomaly Revisited

Number of pages: 34 Posted: 16 Mar 2016
Allen D. Blay, David Bryan and J. Kenneth Reynolds
Florida State University, University of North Florida and Florida State University
Downloads 189 (254,947)

Abstract:

Loading...

Going-concern opinion, auditor reporting, going-concern anomaly

9.

Trait Professional Skepticism: A Precursor to More Qualified Auditing Recruits?

Number of pages: 41 Posted: 19 Oct 2022
Allen D. Blay, Bud Fennema and Michelle McAllister
Florida State University, Florida State University and Northern Arizona University
Downloads 54 (622,763)

Abstract:

Loading...

Professional Skepticism; Risk Assessment; Auditor Recruitment

10.

Fraud Brainstorming Group Composition in Auditing: The Persuasive Power of a Skeptical Minority

The Accounting Review (2021) 96 (3): 431–448.
Posted: 19 Oct 2022
Michelle McAllister, Allen D. Blay and Kathryn Kadous
Northern Arizona University, Florida State University and Emory University - Goizueta Business School

Abstract:

Loading...

Professional Skepticism; Fraud Brainstorming; Fraud Risk Assessment; Minority Influence; Group decision making.

11.

The Association Between Board Risk Oversight and the Risk of Material Misstatement

Posted: 09 Aug 2018
Mark S. Beasley, Allen D. Blay, Christina Lewellen and Michelle McAllister
North Carolina State University, Florida State University, North Carolina State University - Department of Accounting and Northern Arizona University

Abstract:

Loading...

Board Risk Oversight, Internal Control, Corporate Governance, Risk Management, Risk of Material Misstatement