Allison Kays is an Assistant Professor in the Practice of Accounting. She holds a BS and a MS in Accounting from the University of Florida, as well as a PhD in Accounting from the University of Southern California. Prior to earning her PhD, Professor Kays worked as a tax accountant for Ernst & Young in Atlanta. She remains an active CPA in Georgia. Professor Kays’ primary research interest is the efficiency and effectiveness of tax authority policies as well as the effects of such policies on business decisions.