Assistant Professor of Accounting
Phone: (239) 590-7344
E-Mail: avalencia@fgcu.edu
Office: Lutgert Hall 3340

Ph.D. in Accounting, Florida State University (2011)

Research Interests
Financial reporting and auditing issues.

Education
Florida State University, Tallahassee, Florida, April, 2011
Ph.D. in Accounting

Florida International University, Miami, Florida, May 1999
Master of Accounting

Florida International University, Miami, Florida, Dec. 1997
Bachelor of Accounting

Publications
"The effects of recurring and nonrecurring tax, audit-related, and other nonaudit services on auditor independence." (with Dr. Jeffrey Paterson) Contemporary Accounting Research, Winter 2011

Research in Process
"Are Level 3 valuations being used opportunistically?" (with Dr. Frank Heflin)

"Audit quality effects of an individual audit engagement partner signature mandate." (with Dr. Allen Blay, Dr. Matt Notbohm, and Dr. Caren Schelleman)

"Noisy fair value measures on bank capital adequacy ratios: a simulation approach." (with Dr. James Ang and Dr. Tom Smith)

Professional Experience
Research/Teaching Assistant, 8/06 – 4/11
Florida State University

Associate Professor of Accounting, 1/00-6/06
Miami Dade College. Miami, FL

Financial Auditor, 05/98 - 01/00
Arthur Andersen, LLP. Miami, FL

Financial Accountant, 12/93 - 08/97
T&J Incorporated. Miami, FL

Tax Accountant Intern, 05/97 - 08/97
Mallah, Furman and Company P.A. Miami, FL

Cost Accountant Intern, 06/96 – 09/96
Cargill, Excel Division. Friona, TX

Honors: