Eric J. Allen

Assistant Professor of Accounting

University of California, Riverside


Google Scholar Page



On the Tax Efficiency of Startup firms, with Jeffrey C. Allen, Sharat Raghavan, and David H. Solomon (Review of Accounting Studies, 2022)

Internet Appendix  Outside Coverage: Phys.Org 

Work Hours & Income Tax Cuts: Evidence from Federal-State Tax Interactions, with Michael Simkovic. (Florida Tax Review 2022). 

Outside Coverage: TaxProf 

Tax Specific Versus Generic Accounting-Based Textual Analysis and the Relationship with Effective Tax Rates: Building Context , with Dan O'leary, Charles Swenson and Hao Qu (Journal of Information Systems 2022)

Does Parenting Matter? U.S. Parents, Non-U.S. Parents, and Global Firm Taxes, with Susan Morse (Journal of Law Finance and Accounting 2019)

Reference Dependent Preferences: Evidence from marathon runners with Patricia Dechow, Devin Pope, and George Wu (Management Science 2017) Online Appendix

Outside Coverage: New York Times; Runner Academy; Time; Irresistible

Innovation and Taxation at Start-Up Firms, with Susan Morse (Tax Law Review 2016)

Firm Incorporation Outside the U.S.:  No Exodus Yet - with Susan Morse (National Tax Journal, 2013)

Outside Coverage: New York Times

Accrual Reversals, Earnings and Stock Returns - with Chad Larson & Richard Sloan (Journal of Accounting and Economics,  2013)

Working papers

The Effect of the Mandatory Disclosure of Corporate Tax Returns on Reporting Bias , with Aydin Uysal

“Why do U.S. Films Underperform in China: Making Sense of Cents Abroad” with Aner Zhou, Fei Du and Mark Young. 

 The information content of the deferred tax valuation allowance: Evidence from venture capital backed IPO firms 

Outside Coverage: New York Times

The Effect of Management Discretion on the Efficiency of Profit Sharing Contracts: Evidence From the Motion Picture Industry

Gender Differences in the Strategies Used for Task Completion: An Analysis of Marathon Runners (formerly The 'Rationality' of The Long Distance Runner: Prospect Theory and The Marathon), with Patricia Dechow

Outside Coverage: Wall Street Journal, Deadspin

Invited Papers/Presentations:

2024: Journal of Accounting Resarch Annual Conference, ATA mid-year meeting (discussant), Hawaii Accounting Research Conference (Discussant)

2023: Southern California Accounting Research Forum, National Tax Association Annual Meeting, HAwaii Accounting Research Conference (Discussant)

2022: American Tax Association Mid-Year Meeting, AAA Western Region Meeting (winner best paper award), AAA Annual Meeting

2021: Hawaii Accounting Research Conference, Critical Tax Conference (UC-Irvine) 

2020: Hawaii Accounting Research Conference, Financial Accounting Reporting Section Mid-year meeting (Discussant-Winner of Best Discussion Award), University of Toronto School of Law, Texas/Waterloo Tax Symposium (discussant), European Association of Law and Economics Annual Meeting, Washington State University.

2019: Hawaii Accounting Research Conference, University of California-Riverside, Rutgers University, American University, AAA Western Region Meeting (Discussant), The Ohio State University

2018: Hawaii Accounting Research Conference, New York University, Southern California Accounting Research Forum, Harvard Business School.

2017: USC/UCLA/UCI Accounting Research Symposium, UC Davis Accounting Research Conference, Loyola Law Tax Policy Colloquium (Discussant)

2016: AAA Annual Meeting, NTA Annual Meeting, AAA Western Region Meeting (Discussant)

2015: NYU/UCLA Tax Policy Symposium, UNC tax Symposium, University of Oregon, ASSA Annual meeting, NTA annual meeting, USC/UCLA/UCI Accounting Symposium, AAA Western Region Meeting (Discussant)

2014:  Behavioral Economics Annual Meeting, UC Berkeley Psychology and Economics Research Seminar

2013: HKUST Accounting Research Symposium (Discussant)

2012: UNC Tax Symposium, London Business School, University of Southern California, Southern Methodist University, Rice University, University of Arizona

2011:National Tax Association Annual Meeting, American Tax Policy Institute conference on International Taxation & Competitiveness, American Accounting Association Annual Meeting, Critical Tax Conference - Santa Clara University, Traynor Summer Workshop - University of California Hastings, American Tax Association mid-year meeting - JLTR section, Cal State University Fullerton.