Allison Koester

Georgetown University - Department of Accounting and Business Law

McDonough School of Business

Washington, DC 20057

United States

Georgetown University - McDonough School of Business

Saleh Romeih Associate Professor of Business Administration

3700 O Street, NW

Washington, DC 20057

United States

http://explore.georgetown.edu/people/apk29/

  • Georgetown University - Department of Accounting and Business Law

  • Georgetown University - McDonough School of Business

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    • Tel: 202.687.6461
SCHOLARLY PAPERS

16

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14,517

TOTAL CITATIONS
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Top 5,866

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243

Scholarly Papers (16)

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1.

Proxies and Databases in Financial Misconduct Research

The Accounting Review, 92 (6), November 2017, 129-163, Georgetown McDonough School of Business Research Paper No. 2811778
Number of pages: 67 Posted: 16 Feb 2017 Last Revised: 21 Feb 2023
Jonathan M. Karpoff, Allison Koester, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, Georgetown University - Department of Accounting and Business Law, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 5,042 (3,969)
Citation 97

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financial misconduct, restatements, securities class action lawsuits, AAERs

2.

The Role of Managerial Ability in Corporate Tax Avoidance

Management Science, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2753152
Number of pages: 59 Posted: 23 Mar 2016
Allison Koester, Terry J. Shevlin, Terry J. Shevlin and Daniel Wangerin
Georgetown University - Department of Accounting and Business Law, University of California-IrvineUniversity of California-Irvine and Wisconsin School of Business
Downloads 1,839 (20,263)
Citation 74

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tax avoidance, management style, managerial ability

3.

Investor Valuation of Tax Avoidance Through Uncertain Tax Positions

Downloads 1,508 (27,411)
Citation 27

Investor Valuation of Tax Avoidance Through Uncertain Tax Positions

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 52 Posted: 05 Aug 2011 Last Revised: 27 Aug 2011
Allison Koester
Georgetown University - Department of Accounting and Business Law
Downloads 1,120 (41,782)
Citation 15

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Investor Valuation of Tax Avoidance Through Uncertain Tax Positions

2011 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Research Session
Number of pages: 54 Posted: 15 Feb 2011
Allison Koester
Georgetown University - Department of Accounting and Business Law
Downloads 388 (164,008)
Citation 12

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4.

Measuring Income Tax Accrual Quality

Review of Accounting Studies, Forthcoming, 2013 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session, Georgetown McDonough School of Business Research Paper No. 2216857
Number of pages: 66 Posted: 13 Feb 2013 Last Revised: 25 Dec 2015
Preeti Choudhary, Allison Koester, Terry J. Shevlin and Terry J. Shevlin
University of Arizona, Eller College of Management, Georgetown University - Department of Accounting and Business Law and University of California-IrvineUniversity of California-Irvine
Downloads 1,083 (44,523)
Citation 12

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tax accrual quality, estimation error, financial reporting of income taxes, earnings quality, accounting for income taxes

5.

Tax Non-Audit Services and Client Income Tax Estimation Error

Auditing: A Journal of Practice & Theory
Number of pages: 56 Posted: 05 Sep 2013 Last Revised: 21 Aug 2021
Preeti Choudhary, Allison Koester and Robert J. Pawlewicz
University of Arizona, Eller College of Management, Georgetown University - Department of Accounting and Business Law and University of Richmond - Accounting
Downloads 909 (56,858)
Citation 9

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audit quality; income tax estimation error; auditor-provided tax services; tax non-audit services

6.

Political connections and U.S. state government resource allocation effectiveness

The Journal of Law and Economics 67(3): 639-689
Number of pages: 77 Posted: 01 Mar 2018 Last Revised: 26 Nov 2024
Daniel Aobdia, Allison Koester and Reining Petacchi
Pennsylvania State University - Smeal College of Business, Georgetown University - Department of Accounting and Business Law and Georgetown University - Department of Accounting and Business Law
Downloads 801 (67,499)
Citation 1

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government economic incentives, government resource allocation, corporate political connections, economic growth

7.

Benefits and Costs of Sarbanes-Oxley Section 404(B) Exemption: Evidence from Small Firms’ Internal Control Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 71 Posted: 07 Mar 2014 Last Revised: 13 Aug 2023
Weili Ge, Allison Koester and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Georgetown University - Department of Accounting and Business Law and University of Washington
Downloads 801 (67,499)
Citation 11

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internal controls over financial reporting; disclosure accuracy; non-accelerated filers; Section 404

8.

Research Handbook on the Financial Reporting Environment

Georgetown McDonough School of Business Research Paper No. 5127559
Number of pages: 28 Posted: 07 Feb 2025 Last Revised: 05 May 2025
Weili Ge, Allison Koester and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Georgetown University - Department of Accounting and Business Law and University of Washington
Downloads 432 (146,947)

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Financial Reporting Environment, Financial Accounting, Accounting Information, Managerial Discretion, Decision-Making

9.

Implications of the Time-Series Increase in the Relative Informativeness of Taxable Income for Future Earnings and Stock Returns

Georgetown McDonough School of Business Research Paper No. 2505739
Number of pages: 57 Posted: 06 Oct 2014 Last Revised: 31 Mar 2019
Sangwan Kim, Allison Koester and Steve C. Lim
University of Massachusetts Boston, Georgetown University - Department of Accounting and Business Law and Texas Christian University - M.J. Neeley School of Business
Downloads 408 (156,535)

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Earnings quality; Earnings growth; Taxable income; Investor learning

10.

Auditors' Influence on Clients' Estimated Tax Reserves

Georgetown McDonough School of Business Research Paper No. 3920001
Number of pages: 61 Posted: 10 Sep 2021 Last Revised: 11 Jan 2023
Allison Koester, Bridget Stomberg, Brian Williams and Junwei Xia
Georgetown University - Department of Accounting and Business Law, Indiana University - Kelley School of Business, Indiana University - Kelley School of Business and Texas A&M University - Department of Accounting
Downloads 353 (183,976)

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auditor influence, accounting estimates, tax reserves

11.

Analysts’ GAAP earnings forecast quality: Implications for research

Number of pages: 58 Posted: 08 Jun 2020 Last Revised: 03 Oct 2023
Novia (Xi) Chen and Allison Koester
University of Houston - Department of Accountancy & Taxation and Georgetown University - Department of Accounting and Business Law
Downloads 296 (222,529)
Citation 6

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GAAP earnings forecasts; GAAP earnings response coefficients; meet-or-beat behavior

12.

Attracting Attention in a Limited Attention World: Exploring the Causes and Consequences of Extreme Positive Earnings Surprises

Management Science, Forthcoming
Number of pages: 49 Posted: 21 Jun 2015
Allison Koester, Russell Lundholm and Mark T. Soliman
Georgetown University - Department of Accounting and Business Law, University of British Columbia (UBC) - Sauder School of Business and University of Southern California - Marshall School of Business
Downloads 273 (242,093)
Citation 3

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investor attention; extreme positive earnings surprise

13.

Accounting Standardization and Separation in the Municipal Debt Market: Evidence from GASB 34

The Accounting Review (forthcoming)
Number of pages: 57 Posted: 05 Sep 2020 Last Revised: 08 Jan 2024
William R. Baber, Amanda Beck and Allison Koester
Georgetown University - Department of Accounting and Business Law, Georgia State University and Georgetown University - Department of Accounting and Business Law
Downloads 264 (250,372)
Citation 1

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governmental accounting standards; municipal debt market; government financing

14.

The Effect of Tax-Related Material Weaknesses in Internal Controls on the Market Valuation of Unrecognized Tax Benefits

Journal of American Taxation Association, Forthcoming
Number of pages: 46 Posted: 31 Jan 2014 Last Revised: 18 Sep 2014
Allison Koester, Steve C. Lim and Robert Vigeland
Georgetown University - Department of Accounting and Business Law, Texas Christian University - M.J. Neeley School of Business and Texas Christian University
Downloads 264 (250,372)
Citation 2

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15.

Financial reporting effects of tax planning and execution

Forthcoming. Handbook on the Financial Reporting Environment (edited by W. Ge, A. Koester, and S. McVay, 2025), Edward Elgar Publishing Ltd., Georgetown McDonough School of Business Research Paper No. 5023922
Number of pages: 49 Posted: 13 Dec 2024 Last Revised: 31 Jan 2025
Allison Koester, Terry J. Shevlin, Terry J. Shevlin and Ryan J. Wilson
Georgetown University - Department of Accounting and Business Law, University of California-IrvineUniversity of California-Irvine and University of Iowa - Henry B. Tippie College of Business
Downloads 139 (449,648)

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tax planning framework and research, accounting for income taxes, financial statement tax-related disclosures, cross-border profit shifting

16.

Corporate Delegation of Decision Rights and After-Tax Effectiveness

Georgetown McDonough School of Business Research Paper No. 4473848
Number of pages: 62 Posted: 19 Jun 2023
Allison Koester and Junwei Xia
Georgetown University - Department of Accounting and Business Law and Texas A&M University - Department of Accounting
Downloads 105 (558,479)

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decision rights delegation, after-tax effectiveness