Associate Professor of Accountancy

Accountancy, CBA 388
P.O. Box 880488
University of Nebraska-Lincoln
Lincoln, NE 68588-0488, USA
Phone: (402) 472-3275
Fax: (402) 472-4100
E-mail:

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 the following:

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

Awards:

-Best Mid-year Meeting Paper Award, Government and Nonprofit Section 2009
-Best Research Paper Award, International Symposium & Workshop 2004
-The University of Alabama Graduate Council Research Fellowship
-1988-1989 academic year.
-The Charles G. Walker Fellowship, Summer 1988.
-Minnie C. Miles Outstanding Graduate Student Award, 1988.
-The University of Alabama Graduate Council Fellowship; Spring 1986, reappointed for the Fall 1986 to Spring 1987 school year.
-Beta Gamma Sigma
-Mu Sigma Rho
-Phi Kappa Phi
-Phi Eta Sigma

Refereed Publications:

Allen, Arthur and Donna Dudney, “Does the Quality of Financial Advice Affect Prices?” forthcoming in the Financial Review.

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.

PROFESSIONAL ORGANIZATION MEMBERSHIP
-Government Finance Officer’s Association
-Association of Government Accountants
UNIVERSITY SERVICE
-University Library Committee - 1997 to 2001.
-University Police Committee - 1997 to 1998.
-University Academic Senate – 1998 to 2001; 2003 to current