Research Summary

Overview

by Abigail M. Allen

Description

Abigail's research to date has focused on the financial accounting standard setting process. Specifically, her current projects investigate the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the determination of US GAAP. Her job-market paper explores formation of the FASB's technical agenda and provides evidence on the influence of constituent preferences on project selection. Abigail's other research interests include the economic consequences of accounting regulation, globalization of accounting standards, fair value accounting, and voluntary disclosure.

Keywords: Financial Accounting; political economy; capital markets; fair value accounting; disclosure; International Accounting Standards;