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

  • University of Arkansas - Department of Accounting

    • Email
    • Tel: 479-575-5227
SCHOLARLY PAPERS

17

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5,415

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Top 9,583

in Total Papers Citations

81

CROSSREF CITATIONS

53

Scholarly Papers (17)

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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 897 (33,112)
Citation 53

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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
Kristian D. Allee, Theodore E. Christensen, Theodore E. Christensen, Bryan S. Graden and Kenneth J. Merkley
University of Arkansas - Department of Accounting, University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, Southern Utah University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 525 (67,060)
Citation 4

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earnings guidance, management earnings forecasts, initial public offerings

3.

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

Downloads 504 ( 70,597)

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 504 (69,858)
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

4.

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion

Downloads 496 ( 72,023)
Citation 28

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 496 (71,289)
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

5.

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

Downloads 437 ( 83,805)
Citation 12

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

Number of pages: 39 Posted: 04 Jan 2004
Kristian D. Allee, Neil Bhattacharya, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Theodore E. Christensen
University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 437 (83,064)
Citation 12

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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
Kristian D. Allee, Neil Bhattacharya, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen and Theodore E. Christensen
University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting DepartmentSingapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia

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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 413 (89,524)
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 396 (93,948)
Citation 3

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acquisitions; earnouts; financial contracting; earnings guidance; auditors

8.

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

Downloads 282 (136,384)
Citation 3

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 197 (192,971)
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 85 (367,134)
Citation 1

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

9.

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 260 (148,180)
Citation 1

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

10.

Disclosure 'Scriptability'

Downloads 236 (162,921)

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 236 (162,444)
Citation 10

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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

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 231 (166,311)
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
Kristian D. Allee, Brian J. Bushee, Tyler J. Kleppe and Andrew T. Pierce
University of Arkansas - Department of Accounting, University of Pennsylvania - The Wharton School, University of Kentucky - Von Allmen School of Accountancy and University of Manchester - Alliance Manchester Business School
Downloads 229 (167,701)
Citation 3

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

13.

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
Kristian D. Allee, Devon Erickson, Adam M. Esplin and Teri Lombardi Yohn
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 183 (206,209)

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Valuation, Valuation Specialists, Private Company, Valuation Model Choice

14.

Contextualization of Numbers in Earnings Conference Calls

Number of pages: 56 Posted: 16 Jun 2021
Kristian D. Allee, Chuong Do and Huy Do
University of Arkansas - Department of Accounting, University of Nevada, Reno and City University of NY, Baruch College, Zicklin School of Business
Downloads 132 (271,461)

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textual analysis, strategic disclosure, conference calls, analysts’ forecasts, insider trading, restatements

15.

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

Downloads 98 (332,732)
Citation 1

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
Kristian D. Allee, Dan Lynch, Kathy R. Petroni and Joseph H. Schroeder
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 (335,162)
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
Kristian D. Allee, Dan Lynch, Kathy R. Petroni and Joseph H. Schroeder
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 96 (337,209)

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

17.

Independent and Investment-Bank Analysts’ Target Prices

Posted: 11 May 2017 Last Revised: 12 Aug 2021
Kristian D. Allee, Devon Erickson, Adam M. Esplin and Stephannie Larocque
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

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Analysts, Valuation, Forecasts, Independent, Investment Bank