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

16

DOWNLOADS
Rank 11,146

SSRN RANKINGS

Top 11,146

in Total Papers Downloads

4,999

SSRN CITATIONS
Rank 14,325

SSRN RANKINGS

Top 14,325

in Total Papers Citations

63

CROSSREF CITATIONS

15

Scholarly Papers (16)

Actions:
Email selected abstracts
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 864 (31,930)
Citation 12

Abstract:

Loading...

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, Bryan S. Graden and Kenneth J. Merkley
University of Arkansas - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Southern Utah University and Indiana University - Kelley School of Business - Department of Accounting
Downloads 502 (65,265)
Citation 3

Abstract:

Loading...

earnings guidance, management earnings forecasts, initial public offerings

3.

The Structure of Voluntary Disclosure Narratives: Evidence from Tone Dispersion

Downloads 473 ( 70,296)

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 473 (69,615)
Citation 27

Abstract:

Loading...

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

Abstract:

Loading...

voluntary disclosure, conference calls, narrative structure, tone, analysts

4.

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 441 (76,466)
Citation 1

Abstract:

Loading...

Financial misreporting; Fraud; Nonfinancial information; Forensic economics; Accrual accounting; Real production

5.

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

Downloads 430 ( 78,829)
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, Ervin L. Black and Theodore E. Christensen
University of Arkansas - Department of Accounting, Singapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of Accounting
Downloads 430 (78,111)
Citation 12

Abstract:

Loading...

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 and Theodore E. Christensen
University of Arkansas - Department of Accounting, Singapore Management University - School of Accountancy, Steed School of Accounting and University of Georgia - J.M. Tull School of Accounting

Abstract:

Loading...

Pro forma earnings, investor sophistication, Sarbanes-Oxley Act of 2002, complementary research methodologies

6.

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 392 (87,798)
Citation 3

Abstract:

Loading...

acquisitions; earnouts; financial contracting; earnings guidance; auditors

7.

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 391 (88,054)
Citation 6

Abstract:

Loading...

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

8.

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

Downloads 273 (130,910)
Citation 2

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 189 (186,240)
Citation 1

Abstract:

Loading...

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 84 (345,942)
Citation 1

Abstract:

Loading...

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

9.

Disclosure 'Scriptability'

Downloads 219 (162,642)
Citation 7

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 219 (162,244)
Citation 7

Abstract:

Loading...

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

Abstract:

Loading...

Disclosure; Textual Analysis; FInancial Reporting; Information Pro-Cessing Costs; High-Frequency Trading; XBRL

10.

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 195 (181,219)
Citation 1

Abstract:

Loading...

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

11.

Independent and Investment-Bank Analysts’ Target Prices

Number of pages: 54 Posted: 11 May 2017 Last Revised: 27 Oct 2020
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
Downloads 179 (195,581)
Citation 1

Abstract:

Loading...

Analysts, Valuation, Forecasts, Independent, Investment Bank

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 Oklahoma City University - Meinders School of Business
Downloads 170 (204,578)
Citation 3

Abstract:

Loading...

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

13.

Product Market Competition, Disclosure Framing, and Casting in Earnings Conference Calls

Number of pages: 59 Posted: 23 Mar 2020 Last Revised: 06 Feb 2021
Kristian D. Allee, Chuong Do and Mikhail Sterin
University of Arkansas - Department of Accounting, University of Nevada, Reno and Texas State University
Downloads 152 (224,722)
Citation 1

Abstract:

Loading...

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

14.

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 133 (250,354)

Abstract:

Loading...

Valuation, Valuation Specialists, Private Company, Valuation Model Choice

15.

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

Downloads 98 (310,982)
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 (313,149)
Citation 1

Abstract:

Loading...

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

Abstract:

Loading...

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 87 (335,529)

Abstract:

Loading...

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