• Abigail Allen


Public Pension Accounting Reform: Preparer Incentives and User Interest. Abigail Allen, September 2015, Paper. "We examine the lobbying behavior of state governments and their financial statement users in the development of public pension accounting standards GASB 67 and 68. We find that states’ opposition to liability increasing provisions is increasing in the severity of pension plan underfunding, budget deficits, balanced budget requirements, and employee unionization. By contrast, we find that support from financial statement users is amplified in states with poorly funded plans and large budget deficits..." Link