Associate Professor of Accountancy
Accountancy

Contact Information

CBA 388
P.O. Box 880488
Lincoln, NE 68588-0488
Phone: +1-402-472-3275
Fax: +1-402-472-4100
aallen1@unl.edu

Joined the college in August 1989.

Expertise

• Financial Accounting
• Governmental and Nonprofit Accounting

Education

Ph.D., University of Alabama, 1989
B.S.B.A., University of Southern Mississippi, 1985

Research Interests

Local Government Bonds
Audit Fees
Financial and Governmental Accounting
Not-for-profit Accounting

Teaching Interests

Financial Accounting,
Governmental and Not-for-Profit Accounting

Published In

Auditing: A Journal of Practice and Theory
Journal of Business, Finance & Accounting
Financial Review
Issues in Accounting Education
Journal of Financial Services Research
Review of Quantitative Finance and Accounting
Research in Accounting Regulation
Research in Governmental and Nonprofit Accounting
Pacific Basin Finance Journal
Public Budgeting and Finance
Research in Healthcare Financial Management
Advances in Investment Analysis and Portfolio Management
Municipal Finance Journal
Southern Business & Economic Journal
Oil, Gas & Energy Quarterly
Midwestern Journal of Business and Economics
Mid-Atlantic Journal of Business
Journal of Applied Business Research
Financial Accountability and Management

Refereed Publications

Allen, Arthur and Angela M Woodland, "Education Requirements, Audit Fees, and Audit Quality"  Auditing: A Journal of Practice and Theory (Nov, 2010) Vol. 29, No. 2, pp. 1-25.

Allen, Arthur and Donna Dudney, “Does the Quality of Financial Advice Affect Prices?” Financial Review, May 2010, Vol. 45, Issue 2, pp. 387-414.

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, 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 the 150-Hour  Educational Requirements on Municipal Audit Fees,” Research in Governmental and Nonprofit Accounting 2009, Vol. 12, pp. 57-74.

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.

Awards

• Best Mid-year Meeting Paper Award, Government and Nonprofit Section 2009
• Best Research Paper Award, International Symposium & Workshop 2004

Additional Information

PROFESSIONAL ORGANIZATION MEMBERSHIP

• Government Finance Officer’s Association
• Association of Government Accountants
• American Accounting Association

UNIVERSITY SERVICE

• University Library Committee - 1997 to 2001.
• University Police Committee - 1997 to 1998.
• University Academic Senate – 1998 to 2001; 2003 to 2006

Research