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

24

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170

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52

Scholarly Papers (24)

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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 1,001 (39,780)
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 597 (79,019)
Citation 9

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earnings guidance, management earnings forecasts, initial public offerings

3.

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion

Downloads 590 (80,170)
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 590 (79,197)
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

4.

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

Downloads 587 (80,648)
Citation 2

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 McGill University - Desautels Faculty of Management
Downloads 587 (79,684)
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 McGill University - Desautels Faculty of Management

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

5.

Principal Component Analysis and Factor Analysis in Accounting Research

Number of pages: 81 Posted: 25 Oct 2021 Last Revised: 14 Feb 2022
Kristian D. Allee, Chuong Do and Fellipe G. Raymundo
University of Arkansas - Department of Accounting, University of Nevada, Reno and University of Arkansas, Sam M. Walton College of Business, William Dillard Department of Accounting
Downloads 577 (82,398)

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Factor analysis, principal component analysis, data reduction techniques, SAS, Stata

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 479 (103,721)
Citation 10

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

7.

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

Downloads 474 (105,026)
Citation 19

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, Ervin L. Black, Theodore E. Christensen and Theodore E. Christensen
University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting Department, Steed School of Accounting and University of Georgia - J.M. Tull School of AccountingUniversity of Georgia
Downloads 474 (103,936)
Citation 19

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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, Ervin L. Black, Theodore E. Christensen and Theodore E. Christensen
University of Arkansas - Department of Accounting, Southern Methodist University (SMU) - Accounting Department, 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

8.

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

Number of pages: 81 Posted: 23 Aug 2019 Last Revised: 03 Feb 2022
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 J. Mack Robinson College of Business, Georgia State University
Downloads 464 (107,693)
Citation 7

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

9.

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 421 (120,755)
Citation 6

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acquisitions; earnouts; financial contracting; earnings guidance; auditors

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 401 (127,700)
Citation 10

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

11.

Contextualization of Numbers in Earnings Conference Calls

Number of pages: 60 Posted: 16 Jun 2021 Last Revised: 05 May 2023
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 366 (141,440)
Citation 1

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

12.

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

Downloads 339 (154,172)
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 226 (231,379)
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 113 (418,582)
Citation 1

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

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 - School of Accountancy, University of Texas at El Paso and Emory University Goizueta Business School
Downloads 323 (161,920)

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Valuation, Valuation Specialists, Private Company, Valuation Model Choice

14.

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

Number of pages: 56 Posted: 16 Oct 2018 Last Revised: 11 Sep 2023
Kristian D. Allee, Lisa S. Anderson and Michael J. Crawley
University of Arkansas - Department of Accounting, Cal Poly and University of Arkansas
Downloads 307 (170,806)
Citation 1

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

15.

Disclosure 'Scriptability'

Downloads 306 (171,382)

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 306 (170,292)
Citation 17

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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

16.

Financial Analysts’ Preferences Regarding Income Statement Presentation

Number of pages: 49 Posted: 28 Mar 2022
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 - School of Accountancy, University of Texas at El Paso and Emory University Goizueta Business School
Downloads 227 (231,211)
Citation 1

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Financial reporting, accounting standard setting, presentation format, GAAP.

17.

No News is Bad News: Local News Intensity and Firms’ Information Environments

Review of Accounting Studies
Number of pages: 47 Posted: 15 Oct 2022 Last Revised: 19 Sep 2023
Kristian D. Allee, Ryan Cating and Caleb Rawson
University of Arkansas - Department of Accounting, University of Central Arkansas and University of Arkansas - Department of Accounting
Downloads 184 (281,353)

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Local News, Information Environment, Analysts, Volatility

18.

Earnings Season Reporting Order and Differential Disclosure: Evidence from Conference Calls

Number of pages: 56 Posted: 15 Oct 2022 Last Revised: 17 Oct 2023
Kristian D. Allee, Joe López-Vilaró and Caleb Rawson
University of Arkansas - Department of Accounting, University of Arkansas and University of Arkansas - Department of Accounting
Downloads 172 (297,087)

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Conference Calls, Earnings Season, Disclosure, Topic Modeling

19.

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 148 (337,005)

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

20.

How do analysts gather information about the firms they follow?

Number of pages: 51 Posted: 11 Dec 2022 Last Revised: 11 Jul 2023
Kristian D. Allee and Chuong Do
University of Arkansas - Department of Accounting and University of Nevada, Reno
Downloads 138 (356,171)

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Analysts, Forecast Revisions, Conference Calls, Forecast Accuracy, Textual Analysis

21.

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

Downloads 115 (408,386)
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 115 (410,348)
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

22.

Cross-Border Investments in Private Firms: The Benefits of Comparability for Foreign Investors

Number of pages: 56 Posted: 13 Oct 2023
Kristian D. Allee, Tami Dinh and Arthur Stenzel
University of Arkansas - Department of Accounting, University of St. Gallen, Institute of Accounting, Control, Auditing and NHH - Norwegian School of Economics
Downloads 55 (631,579)

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accounting comparability, private firms, economic effects, cross-border investment

23.

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

Journal of Accounting Research, Volume 60, Issue 4 (2022)
Posted: 03 Nov 2022
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 J. Mack Robinson College of Business, Georgia State University

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

24.

Independent and Investment-Bank Analysts’ Target Prices

Posted: 11 May 2017 Last Revised: 04 Apr 2022
Kristian D. Allee, Devon Erickson, Adam M. Esplin and Stephannie Larocque
University of Arkansas - Department of Accounting, Utah State University - Huntsman School of Business - School of Accountancy, 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