Allison Koester

Georgetown University

Saleh Romeih Associate Professor of Business Administration

McDonough School of Business

Washington, DC 20057

United States

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

SCHOLARLY PAPERS

13

DOWNLOADS
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Top 5,182

in Total Papers Downloads

10,246

SSRN CITATIONS
Rank 9,174

SSRN RANKINGS

Top 9,174

in Total Papers Citations

70

CROSSREF CITATIONS

71

Scholarly Papers (13)

1.

Proxies and Databases in Financial Misconduct Research

Accounting Review, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2811778
Number of pages: 67 Posted: 16 Feb 2017
University of Washington - Michael G. Foster School of Business, Georgetown University, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 4,095 (2,913)
Citation 22

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financial misconduct, restatements, securities class action lawsuits, AAERs

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
Downloads 894 (32,418)
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
Downloads 362 (102,360)
Citation 12

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3.

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 and Daniel Wangerin
Georgetown University, University of California-Irvine and Wisconsin School of Business
Downloads 1,241 (20,442)
Citation 16

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tax avoidance, management style, managerial ability

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 and Terry J. Shevlin
University of Arizona, Eller College of Management, Georgetown University and University of California-Irvine
Downloads 910 (32,108)
Citation 7

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

5.

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: 09 Feb 2017
Weili Ge, Allison Koester and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Georgetown University and University of Washington
Downloads 721 (44,149)
Citation 11

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

6.

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 and University of Richmond - Accounting
Downloads 685 (47,279)
Citation 1

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

7.

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 and Texas Christian University - M.J. Neeley School of Business
Downloads 357 (104,727)

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Earnings quality; Earnings growth; Taxable income; Investor learning

8.

The politics of government resource allocation: Evidence from U.S. state government awarded economic incentives

Number of pages: 78 Posted: 01 Mar 2018 Last Revised: 26 Jan 2021
Daniel Aobdia, Allison Koester and Reining Petacchi
Pennsylvania State University - Smeal College of Business, Georgetown University and Georgetown University - Department of Accounting and Business Law
Downloads 332 (113,548)
Citation 1

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

9.

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, University of British Columbia (UBC) - Sauder School of Business and University of Southern California - Marshall School of Business
Downloads 209 (181,173)
Citation 3

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investor attention; extreme positive earnings surprise

10.

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, Texas Christian University - M.J. Neeley School of Business and Texas Christian University
Downloads 198 (190,486)
Citation 1

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11.

Do Analysts Mind the GAAP? Evidence From the Tax Cuts and Jobs Act of 2017

Number of pages: 53 Posted: 08 Jun 2020
Novia (Xi) Chen and Allison Koester
University of Houston - Department of Accountancy & Taxation and Georgetown University
Downloads 151 (240,542)
Citation 6

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Analyst GAAP earnings forecasts, Tax Cuts and Jobs Act of 2017, tax rate change, accounting for income taxes

12.

Separation in the Municipal Debt Market Following GASB 34

Number of pages: 55 Posted: 05 Sep 2020 Last Revised: 26 Jul 2021
William R. Baber, Amanda Beck and Allison Koester
Georgetown University - Department of Accounting and Business Law, Georgia State University and Georgetown University
Downloads 57 (447,229)
Citation 1

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governmental accounting standards; municipal debt market; GASB 34

13.

Auditors’ Influence on Clients’ Accounting Estimates

Number of pages: 52 Posted: 10 Sep 2021
Georgetown University, Indiana University - Kelley School of Business, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 34 (548,145)

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auditor influence, accounting estimates, tax reserves