Dr. Arthur Allen received his Ph.D. at the University of Alabama in 1989. He earned his Bachelor’s degree in accounting from the University of Southern Mississippi in 1985. He joined the University of Nebraska–Lincoln College of Business Administration in 1989.
Dr. Allen’s research interests include nonprofit organizations, financial disclosures, and the market for audit services. He has published in many journals including the Auditing: A Journal of Practice and Theory, Journal of Financial and Quantitative Analysis, Journal of Banking and Finance, The Financial Review, and Journal of Business Finance & Accounting.
Arthur Allen and Brian McAllister. “How Financial Information is Used by Private Foundations to Make Capital Campaign Grants,” Journal of Governmental and Nonprofit Accounting (2019), Vol. 8, No. 1, pp.1-20.
Arthur Allen and Brian McAllister. “Managerial Compensation and Private Foundation Performance.” Financial Accountability and Management (May 2018), Vol. 32, No. 2, pp. 1-16.
McAllister, Brian and Arthur Allen, “The Role of Founder and Other Family Participation on us Private Foundation Efficiency.” Financial Accountability & Management (February 2017), Vol. 33, No. 1, pp. 48-76.
Arthur Allen, Bill Francis, Qiang Wu, and Yijiang Zhao. “Analyst Coverage and Corporate Tax Aggressiveness.” Journal of Banking and Finance (December 2016), Vol. 73, pp. 84-98.
Zhao, Yijiang, Arthur Allen and Iftekhar Hasan, and. “State Antitakeover Statutes and Voluntary Disclosure.” Journal of Financial and Quantitative Analysis (April 2013) Vol. 48, No. 2, pp. 637-668.
Arthur Allen and Angela Woodland. “Response to ‘The Ongoing Debate about the Impact of the 150-Hour Education Requirement on the Supply of Certified Public Accountants.’” Issues in Accounting Education (Fall 2012) Vol. 27, No. 4, pp. 1045-1057.
Allen, Arthur and Angela Woodland, “Education Requirements, Audit Fees, and Audit Quality.” Auditing: A Journal of Practice and Theory (November 2010), Vol. 29, No. 2, pp. 1-25.
Allen, Arthur and Donna Dudney, “Does the Quality of Financial Advice Affect Prices?” The Financial Review (May 2010) Vol. 45, No. 2, pp. 387-414.
Allen, Arthur and George Sanders, “The Effect of the 150-Hour Educational Requirements on Municipal Audit Fees,” Research in Governmental and Nonprofit Accounting 2009, Vol. 12, pp. 57-74.
Allen, Arthur, George Sanders and Donna Dudney, “Should More Local Governments Purchase a Bond Rating?” Review of Quantitative Finance and Accounting, (May 2009) Vol. 32, No. 4, pp. 421-438.
Allen, Arthur and George Sanders, “The Effect of Governmental Accounting Standards Board Statement 34 on Municipal Audit Fees.” Research in Governmental and Nonprofit Accounting, 2009, Vol. 12, pp. 215-232.
Allen, Arthur and Donna Dudney, “The Impact Rating Agency Reputation on Local Government Bond Yields,” The Journal of Financial Services Research (February 2008), Vol. 33, No. 1, pp. 57-76.
Harrington, Kirsten, Arthur Allen and Linda Ruchala, “Restraining Medicare Abuse: The Case of Upcoding,” Research in Healthcare Financial Management, (2007) Volume 11, No. 1, pp. 1-25.
Allen, Arthur and Angela Woodland “The 150-Hour Requirement and the Number of CPA Exam Candidates, Pass Rates and Number Passing” Issues in Accounting Education (August 2006), Vol. 21, No. 3, pp. 173-193.
Zhang, Wei, Steven F. Cahan and Arthur Allen, “Insider Trading and Pay-Performance Sensitivity: An Empirical Examination,” Journal of Business Finance & Accounting (November/December 2005), Vol. 32, No. 9/10, pp. 1887-1919.
Allen, Arthur and George Sanders, “Underwriter Prestige, State Taxes, and Reoffering Yields of Municipal Bond Offerings," Research in Governmental and Nonprofit Accounting 2004, Vol. 11: pp. 61-81.
Intermediate Accounting I (ACCT 313)
Analysis and interpretation of financial and operating statements; net income concepts, statements from incomplete records; theory and practice relating to cash flow; and the investment in tangible and intangible assets.
Advanced Accounting (ACCT 404/804)
Special accounting problems relating to the preparation of combined and consolidated financial statements for accounting entities with branch offices and with subsidiaries, both domestic and foreign; partnership accounting; accounting for foreign currency transactions and translations; governmental and not-for-profit accounting.
- Distinguished Teaching, Research & Service Award 2012-2013 from the College of Business, University of Nebraska-Lincoln
- “Best Paper” award for the GNP section at the American Accounting Association's 2014 annual meeting
- Best Mid-year Meeting Paper Award, Government and Nonprofit Section 2009
- Best Research Paper Award, International Symposium & Workshop 2004
School of Accountancy Assistant Director
School of Accountancy Assessment Committee
School of Accountancy Personnel Committee