Allison Koester

Georgetown University - McDonough School of Business

Saleh Romeih Associate Professor of Business Administration

3700 O Street, NW

Washington, DC 20057

United States

http://explore.georgetown.edu/people/apk29/

  • Georgetown University - McDonough School of Business

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SCHOLARLY PAPERS

13

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70

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70

Scholarly Papers (13)

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1.

Proxies and Databases in Financial Misconduct Research

Accounting Review, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2811778
Number of pages: 67 Posted: 16 Feb 2017
Jonathan M. Karpoff, Allison Koester, D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business, Georgetown University - McDonough School of Business, University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Downloads 4,309 (3,080)
Citation 22

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financial misconduct, restatements, securities class action lawsuits, AAERs

2.

The Role of Managerial Ability in Corporate Tax Avoidance

Management Science, Forthcoming, Georgetown McDonough School of Business Research Paper No. 2753152
Number of pages: 59 Posted: 23 Mar 2016
Allison Koester, Terry J. Shevlin, Terry J. Shevlin and Daniel Wangerin
Georgetown University - McDonough School of Business, University of California-IrvineUniversity of California-Irvine and Wisconsin School of Business
Downloads 1,364 (19,923)
Citation 15

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tax avoidance, management style, managerial ability

3.

Investor Valuation of Tax Avoidance Through Uncertain Tax Positions

Downloads 1,298 ( 21,451)
Citation 16

Investor Valuation of Tax Avoidance Through Uncertain Tax Positions

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 52 Posted: 05 Aug 2011 Last Revised: 27 Aug 2011
Allison Koester
Georgetown University - McDonough School of Business
Downloads 932 (34,129)
Citation 15

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Investor Valuation of Tax Avoidance Through Uncertain Tax Positions

2011 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Research Session
Number of pages: 54 Posted: 15 Feb 2011
Allison Koester
Georgetown University - McDonough School of Business
Downloads 366 (111,832)
Citation 12

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4.

Measuring Income Tax Accrual Quality

Review of Accounting Studies, Forthcoming, 2013 American Taxation Association Midyear Meeting: New Faculty/Doctoral Student Session, Georgetown McDonough School of Business Research Paper No. 2216857
Number of pages: 66 Posted: 13 Feb 2013 Last Revised: 25 Dec 2015
Preeti Choudhary, Allison Koester, Terry J. Shevlin and Terry J. Shevlin
University of Arizona, Eller College of Management, Georgetown University - McDonough School of Business and University of California-IrvineUniversity of California-Irvine
Downloads 927 (34,940)
Citation 7

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tax accrual quality, estimation error, financial reporting of income taxes, earnings quality, accounting for income taxes

5.

Tax Non-Audit Services and Client Income Tax Estimation Error

Auditing: A Journal of Practice & Theory
Number of pages: 56 Posted: 05 Sep 2013 Last Revised: 21 Aug 2021
Preeti Choudhary, Allison Koester and Robert J. Pawlewicz
University of Arizona, Eller College of Management, Georgetown University - McDonough School of Business and University of Richmond - Accounting
Downloads 736 (47,860)
Citation 1

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audit quality; income tax estimation error; auditor-provided tax services; tax non-audit services

6.

Benefits and Costs of Sarbanes-Oxley Section 404(B) Exemption: Evidence from Small Firms’ Internal Control Disclosures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 71 Posted: 07 Mar 2014 Last Revised: 09 Feb 2017
Weili Ge, Allison Koester and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Georgetown University - McDonough School of Business and University of Washington
Downloads 726 (48,717)
Citation 11

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internal controls over financial reporting; disclosure accuracy; non-accelerated filers; Section 404

7.

The politics of government resource allocation: Evidence from U.S. state government awarded economic incentives

Number of pages: 78 Posted: 01 Mar 2018 Last Revised: 26 Jan 2021
Daniel Aobdia, Allison Koester and Reining Petacchi
Pennsylvania State University - Smeal College of Business, Georgetown University - McDonough School of Business and Georgetown University - Department of Accounting and Business Law
Downloads 407 (99,847)
Citation 1

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government economic incentives; government resource allocation; corporate political connections; economic growth

8.

Implications of the Time-Series Increase in the Relative Informativeness of Taxable Income for Future Earnings and Stock Returns

Georgetown McDonough School of Business Research Paper No. 2505739
Number of pages: 57 Posted: 06 Oct 2014 Last Revised: 31 Mar 2019
Sangwan Kim, Allison Koester and Steve C. Lim
University of Massachusetts Boston, Georgetown University - McDonough School of Business and Texas Christian University - M.J. Neeley School of Business
Downloads 360 (114,749)

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Earnings quality; Earnings growth; Taxable income; Investor learning

9.

Analysts’ GAAP earnings forecast quality

Number of pages: 56 Posted: 08 Jun 2020 Last Revised: 14 Oct 2021
Novia (Xi) Chen and Allison Koester
University of Houston - Department of Accountancy & Taxation and Georgetown University - McDonough School of Business
Downloads 267 (157,210)
Citation 6

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GAAP earnings forecasts; GAAP earnings response coefficients; meet-or-beat behavior

10.

Attracting Attention in a Limited Attention World: Exploring the Causes and Consequences of Extreme Positive Earnings Surprises

Management Science, Forthcoming
Number of pages: 49 Posted: 21 Jun 2015
Allison Koester, Russell Lundholm and Mark T. Soliman
Georgetown University - McDonough School of Business, University of British Columbia (UBC) - Sauder School of Business and University of Southern California - Marshall School of Business
Downloads 216 (192,879)
Citation 3

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investor attention; extreme positive earnings surprise

11.

The Effect of Tax-Related Material Weaknesses in Internal Controls on the Market Valuation of Unrecognized Tax Benefits

Journal of American Taxation Association, Forthcoming
Number of pages: 46 Posted: 31 Jan 2014 Last Revised: 18 Sep 2014
Allison Koester, Steve C. Lim and Robert Vigeland
Georgetown University - McDonough School of Business, Texas Christian University - M.J. Neeley School of Business and Texas Christian University
Downloads 208 (199,757)
Citation 1

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12.

Auditors’ Influence on Clients’ Accounting Estimates

Georgetown McDonough School of Business Research Paper No. 3920001
Number of pages: 52 Posted: 10 Sep 2021
Allison Koester, Bridget Stomberg, Brian Williams and Junwei Xia
Georgetown University - McDonough School of Business, Indiana University - Kelley School of Business, Indiana University - Kelley School of Business - Department of Accounting and Texas A&M University - Department of Accounting
Downloads 175 (232,707)

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auditor influence, accounting estimates, tax reserves

13.

Separation in the Municipal Debt Market Following GASB 34

Number of pages: 55 Posted: 05 Sep 2020 Last Revised: 26 Jul 2021
William R. Baber, Amanda Beck and Allison Koester
Georgetown University - Department of Accounting and Business Law, Georgia State University and Georgetown University - McDonough School of Business
Downloads 81 (404,267)
Citation 1

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governmental accounting standards; municipal debt market; GASB 34