Ph.D. in Accounting, Florida State University (2011)
Dr. Valencia publishes research in audit and financial accounting. He has published in accounting academic journals such as Contemporary Accounting Research, Accounting Horizons, International Journal of Auditing, Advances in Taxation, and Advances in Accounting.
Dr. Valencia is a Certified Public Accountant, having earned the 6th highest CPA score in Florida, and he has work experience as an auditor at Arthur Andersen and as a financial accountant. Dr. Valencia's primary teaching interests are financial accounting reporting and fraud examinations.