Biography

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, Laurie Corradino, and Brian McAllister.  Financially supported nonprofits and IRS Form 990 expense reporting. Journal of Public Budgeting, Accounting, & Financial Management (April 2024), Vol. 36, No. 2, pp. 146-176. https://doi.org/10.1108/JPBAFM-07-2023-0109.

Arthur Allen and Wei Zhang. “The Impact of Information Uncertainty on Stock Performance during the 2008-2009 Financial Crisis,” Journal of Accounting and Finance (2023) Vol. 23, No. 3, pp. 81-101. https://doi.org/10.33423/jaf.v23i3.6353

Arthur Allen and Brian McAllister. 2023. Private Foundations: Past Research and Future Opportunities.  Chapter 17 of Research Handbook of Nonprofit Accounting, ed. Linda Parsons and Daniel Tinkleman, Edward Elgar Publishing, ISBN: 978180088272.  pp. 316-337. https://doi.org/10.4337/9781800888289.00026

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. https://doi.org/10.2308/ogna-52553

Arthur Allen and Brian McAllister. “CEO Compensation and Performance in US Private Foundations.” Financial Accountability and Management (May 2018), Vol. 32, No. 2, pp. 1-16. https://doi.org/10.1111/faam.12150

McAllister, Brian and Arthur Allen, “The Role of Founder and Other Family Participation on us Private Foundation Efficiency.” Financial Accountability and Management (February 2017), Vol. 33, No. 1, pp. 48-76. http://dx.doi.org/10.1111/faam.12114

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. https://doi.org/10.1016/j.jbankfin.2016.09.004

Zhao, Yijiang, Arthur Allen and Iftekhar Hasan, “State Antitakeover Statutes and Voluntary Disclosure.” Journal of Financial and Quantitative Analysis (April 2013) Vol. 48, No. 2, pp. 637-668. https://doi.org/10.1017/S0022109013000124

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. https://doi.org/10.2308/iace-50231

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. https://doi.org/10.2308/aud.2010.29.2.1

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. https://doi.org/10.1111/j.1540-6288.2010.00253.x

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. . ISSN: 0884-0741/DOI:10.1108/S0884-0741(2009)0000012005

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.  DOI: 10.1007/s11156-008-0095-6

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. ISSN: 0884-0741/DOI:10.1108/S0884-0741(2009)0000012011

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. DOI:10.1007/s10693-007-0021-4

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. https://doi.org/10.2308/iace.2006.21.3.173

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. https://doi.org/10.1111/j.0306-686X.2005.00651.x

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. . ISSN: 0884-0741/doi:10.1016/S0884-0741(04)11003-3

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.

School of Accountancy Assurance of Learning Committee

School of Accountancy MPA Curriculum Committee

School of Accountancy Coordinator for Faculty Peer Review.

School of Accountancy Personnel Committee

College of Business Undergraduate Curriculum Committee

College of Business Assurance of Learning Committee

University of Nebraska Academic Standards Committee