Abigail Allen

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Biography

Professor Allen is an associate professor of accounting in the Marriott School of Management at BYU. She currently teaches intro financial and managerial accounting at the sophomore level and has previously taught intermediate financial accounting in the Accounting Junior Core. Prior to joining BYU, Professor Allen spent three years on faculty at Harvard Business School where she taught Financial Reporting and Control in the required MBA first year curriculum.

Professor Allen’s research focuses on the political economy and economic consequences of the accounting standard setting process in both the private and governmental sectors. Specifically, her research investigates the impacts of regulator backgrounds, constituent preferences, and lobbying incentives in the FASB, GASB and SEC and due processes. In addition, her work explores real economic impacts of regulatory mandates including innovation, market value and firm performance. Her other research interests include corporate governance and diversity. Professor Allen’s work has been published in the Journal of Accounting and Economics, the Journal of Accounting Research and the Journal of Law Finance and Accounting and has been cited and discussed in Forbes Magazine, Harvard Business Review and by the Institute for Truth in Accounting.

Professor Allen completed her doctoral studies at Harvard Business School, where she was a grateful recipient of the AICPA minority doctoral fellowship and KPMG PhD project fellowship. She earned her undergraduate and master’s degrees in accounting from the Leventhal School of Accounting at the University of Southern California. Prior to academia, she worked as an external auditor for Deloitte in the Los Angeles and San Jose offices, where she obtained her CPA license.

Education

• Doctorate of Business Administration, Accounting, Harvard Business School, 2013
• Bachelors of Science, Accounting, University of Southern California, 2006
• Masters of Accounting, University of Southern California, 2006

Selected Publications

• "The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?", Issues in Accounting Education, AAA, 2023
• "Public Pension Accounting Reform: Preparer Incentives and user Interest", Management Science, 2022
• "The innovation consequences of financial regulation for young life-cycle firms", Journal Of Accounting Research, Edition 1, Volume 60, Pages 45-95, Wiley, Phil Berger, 2022
• "Auditor Lobbying on Accounting Standards", Journal of Law, Finance and Accounting, Volume 3, Pages 291-331, Joshua Ronen, NYU Stern School of Business, Bernard Black, Northwestern University Law School and Kellogg, 2018
• "Towards an understanding of the role of standard setters in standard setting", Edition 1, Volume 55, Pages 66–90, Journal of Accounting and Economics, 2013
• "Regulating Gender Diversity: Evidence from California Senate Bill 826", Management Science

Experience

Academic - Post-Secondary

• Lecturer, Harvard Business School, 2013–2016

Professional

• External Auditor, Deloitte and Touche, 2006–2008

Awards

• Leann Albrecht Fellowship, 2021

Certificates and Licenses

• Certified Public Accountant (CPA) — California Board of Accountancy — 2008

BYU Citizenship

• SOA Board of Advisors Women's initiative — Committee/Council Member — March 2023–0
• Curriculum Development Committee- Acc 310 — Committee/Council Member — 2020–0
• SOA Expectations Document Committee — Committee/Council Member — 2019–2020
• WSOA Faculty Advisor — Committee/Council Chair — 2019–0
• Social Committee — Committee/Council Member — 2016–2019
• Research Workshop Committee — Committee/Council Member — 2017–0

Professional Citizenship

• FASB Financial Reporting Issues Conference, Conference-Related Role, 2020–0
• GREENbike - Audit Committee, Committee/Council Member, 2020–2023
• Utah Museum of Contemporary Art - Audit Committee, Committee/Council Member, 2019–2023
• Deloitte: Trueblood Seminar, Committee/Council Member, 2017–2017