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

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    • Tel: 850-727-0953
SCHOLARLY PAPERS

10

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SSRN CITATIONS
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Top 9,922

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25

CROSSREF CITATIONS

77

Scholarly Papers (10)

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1.

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

Downloads 1,420 ( 13,297)
Citation 11

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 1,409 (13,203)

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

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, No. 3, pp. 149-163, November 2007
Number of pages: 15 Posted: 30 Nov 2007
Allen D. Blay, L. Dwight Sneathen and Tim Kizirian
Florida State University, Georgia Southern University and California State University, Chico - Department of Accounting and MIS
Downloads 11 (623,645)
Citation 1
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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 1,013 (22,175)
Citation 13

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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 912 (25,848)
Citation 4

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

4.

Audit Quality Effects of an Individual Audit Engagement Partner Signature Mandate

Downloads 435 ( 68,618)
Citation 14

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 435 (67,964)
Citation 3

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

Audit Quality Effects of an Individual Audit Engagement Partner Signature Mandate

International Journal of Auditing, Vol. 18, Issue 3, pp. 172-192, 2014
Number of pages: 21 Posted: 10 Oct 2014
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 Florida Gulf Coast University - Department of Accounting, Finance & Business Law
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Audit quality, mandatory partner‐level signatures, accruals, 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 245 (130,010)
Citation 1

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

6.

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
Washington and Lee University, Florida State University and Baylor University - Department of Accounting & Business Law
Downloads 201 (157,203)

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Internet-based experiments, convergent validity

7.

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 194 (162,496)
Citation 14

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

8.

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

Northeastern U. D’Amore-McKim School of Business Research Paper No. 3105566
Number of pages: 43 Posted: 28 Jan 2018 Last Revised: 02 Jun 2019
Michelle McAllister, Allen D. Blay and Kathryn Kadous
Bryant University, Florida State University and Emory University - Goizueta Business School
Downloads 142 (212,655)

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Professional Skepticism, Fraud Brainstorming, Fraud Risk Assessment, Minority Influence

9.

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 137 (218,874)

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

10.

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 Bryant University

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