Allison Koester

Georgetown University

Assistant Professor

McDonough School of Business

Washington, DC 20057

United States

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

SCHOLARLY PAPERS

9

DOWNLOADS
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Top 5,235

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6,540

CITATIONS
Rank 24,093

SSRN RANKINGS

Top 24,093

in Total Papers Citations

11

Scholarly Papers (9)

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 2,574 (3,528)
Citation 1

Abstract:

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 568 (36,953)
Citation 9

Abstract:

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 333 (71,735)
Citation 9

Abstract:

3.

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 784 (24,091)
Citation 1

Abstract:

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

4.

Auditor-Provided Tax Services and Income Tax Estimation Error

Number of pages: 56 Posted: 05 Sep 2013 Last Revised: 20 May 2017
Preeti Choudhary, Allison Koester and Robert J. Pawlewicz
University of Arizona, Eller College of Management, Georgetown University and George Mason University
Downloads 324 (51,143)

Abstract:

audit quality; income tax estimation error; auditor-provided tax services; professional skepticism

5.

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: 19 Dec 2015
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 246 (73,801)

Abstract:

Earnings quality; Earnings growth; Taxable income; Investor learning

6.

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 113 (154,087)

Abstract:

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: 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 112 (46,434)

Abstract:

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

8.

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 73 (156,626)

Abstract:

investor attention; extreme positive earnings surprise

9.

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 Michigan State University
Downloads 0 (27,414)

Abstract:

tax avoidance, management style, managerial ability