hero image
Allison  Kays - Emory University, Goizueta Business School. Atlanta, GA, US

Allison Kays Allison  Kays

Assistant Professor in the Practice of Accounting | Emory University, Goizueta Business School

Atlanta, GA, UNITED STATES

Professor Kays’ loves to debate accounting, disclosure and tax policy

Biography

Allison Kays is an Assistant Professor in the Practice of Accounting. Professor Kays focuses her time and effort on being an excellent teacher. She loves to spend her time thinking about financial reporting disclosures and if they accurately represent corporate transactions. Recently, she developed a new data analytics course to expose finance and accounting students to the critical thinking and coding skills they need to better understand financial data and to make well informed data based decisions. She holds a BS and a MS in Accounting from the University of Florida, as well as a PhD in Accounting from the University of Southern California. Prior to earning her PhD, Professor Kays worked as a tax accountant for Ernst & Young in Atlanta.

Education (3)

University of Southern California: PhD, Business Administration (Accounting) 2018

University of Florida: Master of Accounting, Accounting 2011

University of Florida: Bachelor of Science (Accounting), Accounting 2011

Areas of Expertise (5)

Financial Reporting

Gaap

Tax Disclosures

Data Analytics

Voluntary Disclosures

Publications (1)

Voluntary Disclosure Responses to Mandated Disclosure: Evidence from Australian Corporate Tax Transparency

The Accounting Review

2021 In order to deter aggressive tax planning, the Australian government mandated public disclosure of three line items from large corporations' tax returns. However, there is no evidence that the mandated disclosure led public firms to pay more taxes (Hoopes, Robinson, and Slemrod 2018). Instead, I find that firms strategically offset expected reputational costs by voluntarily issuing supplemental information. Specifically, when managers expect new reputational costs from the mandated tax return disclosure (wherein the disclosure reveals an unexpectedly low tax liability) and low proprietary costs from a supplemental voluntary disclosure (wherein the firm discloses its nonaggressive tax planning), firms are likely to voluntarily disclose information that both preempts and supplements the government's mandatory disclosure. Thus, when mandatory disclosures are incomplete, firms will voluntarily issue additional information to remain in control of their disclosure environments.

view more

In the News (2)

What is Zero-Sum Thinking? Students, Faculty, and Staff Engage in Tough Conversations about Racism

Emory University Goizueta Business School  online

2021-11-04

Lead organizer Allison Kays, assistant professor in the practice of accounting, said 100 Goizueta students, professors, and staff are in the small groups, and another 200 are reading the book on their own. Of the 300 readers, 32 are faculty, 61 are staff, and the rest are students.

view more

Goizueta Faculty Recognized with Awards for Excellence, Dedication over Past Year

Emory University Goizueta Business School  online

2021-06-04

Presented annually to faculty with a record of excellence in undergraduate teaching, this year’s award was presented to Allison Kays. The Emory Williams Distinguished Undergraduate Teaching Award recognizes faculty who foster participation, exemplify the highest quality of teaching scholarship, serve as a mentor to students, retain an ongoing commitment to teaching, and make significant contributions to advance the university through teaching.

view more