Abigail M. Allen

Lecturer of Business Administration

Abigail Allen is a lecturer of business administration in the Accounting & Management unit at Harvard Business School.  Her dissertation research focused on the financial accounting standard setting process. Specifically, her research investigates the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the FASB’s agenda decisions and the final determination of US GAAP.  Professor Allen’s work is forthcoming in the Journal of Accounting and Economics, and it has been cited and discussed in Forbes Magazine and the Harvard Business Review.  Her  other research interests include the economic consequences of accounting regulation, globalization of accounting standards, fair value accounting, revenue recognition, voluntary disclosure, and sustainability reporting.

Professor Allen graduated with her D.B.A in Accounting and Management from Harvard Business School and also holds Masters and Bachelors degrees in Accounting from University of Southern California. Prior to obtaining her doctorate, Professor Allen worked for Deloitte and Touche as an external auditor in Silicon Valley where she became licensed as a CPA.

Professor Allen is the proud mother of 2 children born during her doctoral studies (Alec Allen 1/25/2011 and Elise Allen 3/23/2013). In her free time, she enjoys tennis, snowboarding, scuba and chess.

  1. Overview

    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;