Allen D. Blay is an Associate Professor of Accounting at Florida State University.

Professor Blay completed his PhD at the University of Florida in 2000. He teaches auditing
at all levels and teaches a seminar in auditing research in the doctoral program. His research
interests relate to auditor judgment and decision making. Professor Blay has authored or coauthored
publications on a wide range of accounting and auditing topics in journals such as
Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Organizational
Behavior and Human Decision Processes, the Journal of Business Ethics, Behavioral
Research in Accounting, Issues in Accounting Education, the International Journal of Auditing,
and the Journal of Accounting, Auditing, and Finance. He is currently Associate Editor
for Issues in Accounting Education and serves on several editorial boards.

Professor Blay has been active in the American Accounting Association, serving on
the auditing education committee and the annual meeting committee as Accounting,
Behavior, and Organizations section chair, among other committees. He is also active in
the American Institute of CPAs, serving in various volunteer roles relating to the Uniform
CPA Exam. Prior to entering academics, Professor Blay worked in public accounting
auditing financial institutions. He currently directs the accounting doctoral program at
Florida State University.