Kristian D. Allee

University of Arkansas - Department of Accounting

Associate Professor and Doyle Z. Williams Chair in Professional Accounting

University of Arkansas

Business Building 458

Fayetteville, AR 72701

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 11,106

SSRN RANKINGS

Top 11,106

in Total Papers Downloads

5,184

SSRN CITATIONS
Rank 9,987

SSRN RANKINGS

Top 9,987

in Total Papers Citations

68

CROSSREF CITATIONS

55

Scholarly Papers (16)

1.

The Demand for Financial Statements in an Unregulated Environment: an Examination of the Production and Use of Financial Statements By Privately-Held Small Businesses

Number of pages: 49 Posted: 02 Feb 2005 Last Revised: 14 May 2014
Kristian D. Allee and Teri Lombardi Yohn
University of Arkansas - Department of Accounting and Emory University Goizueta Business School
Downloads 873 (32,538)
Citation 53

Abstract:

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discretionary use and sophistication of financial statements, privately-held small businesses

2.

The Genesis of Voluntary Disclosure: An Analysis of Firms’ First Earnings Guidance

Number of pages: 52 Posted: 23 Dec 2014 Last Revised: 10 Sep 2019
University of Arkansas - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Southern Utah University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 511 (65,831)
Citation 3

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earnings guidance, management earnings forecasts, initial public offerings

Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 22 Oct 2016 Last Revised: 06 Feb 2021
Kristian D. Allee, Bok Baik and Yongoh Roh
University of Arkansas - Department of Accounting, Seoul National University and New York University (NYU), Leonard N. Stern School of Business
Downloads 480 (70,467)
Citation 2

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Financial misreporting; Fraud; Nonfinancial information; Forensic economics; Accrual accounting; Real production

Detecting Financial Misreporting with Real Production Activity: Evidence from an Electricity Consumption Analysis

Contemporary Accounting Research, Forthcoming
Posted: 22 Mar 2021
Kristian D. Allee, Bok Baik and Yongoh Roh
University of Arkansas - Department of Accounting, Seoul National University and New York University (NYU), Leonard N. Stern School of Business

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financial misreporting, fraud, nonfinancial information, forensic economics, accrual accounting, real production

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion

Number of pages: 46 Posted: 07 Jan 2014 Last Revised: 05 Feb 2015
Kristian D. Allee and Matthew D. DeAngelis
University of Arkansas - Department of Accounting and Georgia State University
Downloads 477 (71,014)
Citation 28

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voluntary disclosure, conference calls, narrative structure, tone, analysts

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion

Journal of Accounting Research, Vol. 53, No. 2, 2015
Posted: 03 Mar 2016
Kristian D. Allee and Matthew D. DeAngelis
University of Arkansas - Department of Accounting and Georgia State University

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voluntary disclosure, conference calls, narrative structure, tone, analysts

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Number of pages: 39 Posted: 04 Jan 2004
University of Arkansas - Department of Accounting, Singapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 434 (79,607)
Citation 13

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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data

Accounting, Organizations and Society, Forthcoming
Posted: 29 Sep 2006
University of Arkansas - Department of Accounting, Singapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of Accounting

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Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

6.

Private versus Public Corporate Ownership: Implications for Future Long-Term Changes in Profitability

Kelley School of Business Research Paper No. 2014-16
Number of pages: 50 Posted: 07 Jan 2014 Last Revised: 25 May 2019
Kristian D. Allee, Brad A. Badertscher and Teri Lombardi Yohn
University of Arkansas - Department of Accounting, University of Notre Dame and Emory University Goizueta Business School
Downloads 394 (89,893)
Citation 7

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private firms, profitability, future performance, short-termism, and ownership structure

7.

Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)

Review of Accounting Studies, Forthcoming
Number of pages: 47 Posted: 31 Aug 2011 Last Revised: 23 Sep 2018
Kristian D. Allee and Daniel Wangerin
University of Arkansas - Department of Accounting and Wisconsin School of Business
Downloads 393 (90,161)
Citation 3

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acquisitions; earnouts; financial contracting; earnings guidance; auditors

Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings

Number of pages: 48 Posted: 06 May 2010 Last Revised: 27 Dec 2011
Kristian D. Allee
University of Arkansas - Department of Accounting
Downloads 190 (190,331)
Citation 1

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Equity Risk Premium, Analyst Following, Risk Measurement, and Earnings Forecasts

Estimating the Equity Risk Premium with Time-Series Forecasts of Earnings

Number of pages: 48 Posted: 09 May 2010 Last Revised: 27 Dec 2011
Kristian D. Allee
University of Arkansas - Department of Accounting
Downloads 84 (353,967)
Citation 1

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Equity Risk Premium, Analyst Following, Risk Measurement, and Earnings Forecasts

9.
Downloads 226 (162,083)
Citation 9

Disclosure 'Scriptability'

Journal of Accounting Research, Forthcoming
Number of pages: 94 Posted: 04 Oct 2017 Last Revised: 05 Feb 2018
Kristian D. Allee, Matthew D. DeAngelis and James Moon
University of Arkansas - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business
Downloads 226 (161,656)
Citation 9

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disclosure, textual analysis, financial reporting, information processing costs, high-frequency trading, XBRL

Disclosure 'Scriptability'

Journal of Accounting Research, Vol. 56, No. 2, 2018, Georgia Tech Scheller College of Business Research Paper No. 18-30
Posted: 02 Aug 2018
Kristian D. Allee, Matthew D. DeAngelis and James Moon
University of Arkansas - Department of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business

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Disclosure; Textual Analysis; FInancial Reporting; Information Pro-Cessing Costs; High-Frequency Trading; XBRL

10.

Product Market Competition, Disclosure Framing, and Casting in Earnings Conference Calls

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 59 Posted: 23 Mar 2020 Last Revised: 22 Mar 2021
Kristian D. Allee, Chuong Do and Mikhail Sterin
University of Arkansas - Department of Accounting, University of Nevada, Reno and Texas State University
Downloads 208 (175,332)
Citation 1

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product market competition; proprietary costs; disclosure framing; conference calls.

11.

The Impact of Linguistic Distance and Financial Reporting Readability on Foreign Holdings of U.S. Stocks

Number of pages: 48 Posted: 16 Oct 2018 Last Revised: 28 Nov 2020
Kristian D. Allee, Lisa S. Anderson and Michael J. Crawley
University of Arkansas - Department of Accounting, University of Arkansas and University of Arkansas
Downloads 206 (176,879)
Citation 1

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Linguistic distance; financial reporting readability; foreign investors; U.S. stocks; U.S. Treasuries; consumption

12.

Did the Siebel Systems Case Limit the SEC’s Ability to Enforce Regulation Fair Disclosure?

Number of pages: 76 Posted: 23 Aug 2019 Last Revised: 28 Sep 2020
University of Arkansas - Department of Accounting, University of Pennsylvania - The Wharton School, University of Kentucky - Von Allmen School of Accountancy and Oklahoma City University - Meinders School of Business
Downloads 188 (192,293)
Citation 3

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Regulation Fair Disclosure; SEC enforcement, Siebel Systems, institutional investors, selective disclosure, informed trading

13.

Independent and Investment-Bank Analysts’ Target Prices

Number of pages: 54 Posted: 11 May 2017 Last Revised: 27 Oct 2020
University of Arkansas - Department of Accounting, Utah State University - Huntsman School of Business, University of Texas at El Paso and University of Notre Dame - Mendoza College of Business
Downloads 187 (193,219)
Citation 1

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Analysts, Valuation, Forecasts, Independent, Investment Bank

14.

The Characteristics, Valuation Methods, and Information Use of Valuation Specialists

Kelley School of Business Research Paper No. 2020-62
Number of pages: 69 Posted: 23 Mar 2020
University of Arkansas - Department of Accounting, Utah State University - Huntsman School of Business, University of Texas at El Paso and Emory University Goizueta Business School
Downloads 145 (239,542)

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Valuation, Valuation Specialists, Private Company, Valuation Model Choice

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

2012 AAA Annual Meeting - Tax Concurrent Sessions
Number of pages: 45 Posted: 02 Jul 2012 Last Revised: 14 May 2014
University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting
Downloads 98 (320,783)
Citation 1

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non-income taxes, real activities management, property taxes, crude oil, inventory

Do Property Taxes Affect Real Operating Decisions and Market Prices for Crude Oil?

Contemporary Accounting Research, Forthcoming
Posted: 14 Dec 2011 Last Revised: 14 May 2014
University of Arkansas - Department of Accounting, University of Wisconsin - Madison - Department of Accounting and Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Indiana University - Kelley School of Business - Department of Accounting

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non-income taxes, real activities management, property taxes, crude oil, inventory

16.

Trust and Disclosure Transparency in Financial Reporting of Government Agencies

Number of pages: 60 Posted: 05 Sep 2019
Kristian D. Allee, Bok Baik, Seung-Youb Han and Bong Hwan Kim
University of Arkansas - Department of Accounting, Seoul National University, Seoul National University and Seoul National University - Graduate School of Public Administration
Downloads 90 (336,310)

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Government Accounting, Trust, Culture, Transparency, Accounting errors, Disaggregation