Clay, Ray
Internal Audit Professor
Dr. Raymond Clay, Jr., CPA, currentlyl holds the Internal Audit Professorship in Accounting at UNT. He has been a member of the UNT Accounting Faculty since 1983. Prior to coming to UNT, he spent three years as Director of Professional Development for Union Pacific Corporation.
Dr. Clay received both his bachelor's and master's degrees from Northern Illinois University and his doctorate degree from the University of Kentucky. He has held faculty positios with Indiana State University and Texas Tech University and spent time on the audit staff of Price Waterhouse & Co. in their Chicago office.
Dr. Clay served as a member of the AICPA's Accounting and Review Services Committee assisting in the development of Statements and Standards for Accoutning and Review Services Nos. 1-6. He has also held significant committee appointments with the American Accounting Association, the Institute of Internal Auditors, and the Texas Society of CPAs.
Regarding teaching and research, Dr. Clay's interests include the areas of audit, attestation services, and ethics for accounting professionals. He has developed a Texas State Board approved Ethics course for practicing CPAs and has also developed the three-hour academic credit course offered by UNT and required of accounting majors wishing to sit for the CPA Examination in the state of Texas.
Dr. Clay is the author of five books, 12 continuing professional education courses, and numerous articles appearing in professional journals. He serves as a consultant for several firms and has twice been named the Outstanding Continuing Education Discussion Leader by the AICPA and three times by the Texas Society of CPAs. In June 1999, Dr. Clay received the Leon Radde Educator of the Year Award from the Institute of Internal Auditors. Also, in October 2000, he was named Outstanding Accounting Educator by the Texas Society of CPAs.
“”
