Doctoral Student

Abigail McIntosh Allen

Abigail Allen is a doctoral candidate in the Accounting & Management unit at Harvard Business School.  Her dissertation research focuses 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. 

Abigail graduated Magna Cum Laude from the University of Southern California (USC) in 2006 with a BS and Masters of Accounting. While an undergraduatel Abigail worked part time as an internal auditor for Mattel Inc, helping with their first year implementation of Sarbanes Oxley. Subsequent to graduation, Abigail went to work for Deloitte and Touche LLP as an external auditor in Silicon Valley where she became licensed as a CPA.

Abigail is the proud mother of 1 (Alec Allen born 1/25/2011). In her free time, she enjoys hiking, snowboarding, scuba and chess.

 
  1. Overview

    Abigail's dissertation research focuses 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;