Abigail M. Allen

Lecturer of Business Administration

Abigail Allen is a lecturer of business administration in the Accounting & Management Unit.  She teaches the Financial Reporting and Control course in the MBA required curriculum. Her research focuses on the political economy and economic consequences of the accounting standard setting process in both the private and governmental sectors. Specifically, her research investigates the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the FASB, GASB and SEC due processes.  In addition, her work explores managerial and investor response to accounting change.  Her other research interests include fair value accounting, revenue recognition, voluntary disclosure, and sustainability reporting.  Professor Allen’s work has been published in the Journal of Accounting and Economics, and it has been cited and discussed in Forbes Magazine, Harvard Business Review and by the Institute for Truth in Accounting.  

  1. Overview

    by Abigail M. Allen

    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;