Allison Nicoletti

Allison Nicoletti is an Assistant Professor of Accounting at the Wharton School of the University of Pennsylvania. She holds a PhD in Accounting from The Ohio State University and a BA in Accounting and Economics from Illinois Wesleyan University. Prior to academia, she worked as a senior audit associate at KPMG in Chicago, focusing on financial services audits for banks and insurance companies, and remains a licensed CPA in Illinois.

Her research focuses on financial reporting and disclosure decisions by financial institutions, with a particular emphasis on the economic consequences of accounting standards and regulations. Her work explores topics such as mortgage lending transparency, deposit cost dynamics, auditor scrutiny, and systemic risk in banking. She has published in top journals including the Journal of Accounting Research, Journal of Financial Economics, and Review of Accounting Studies.

• Education:
• PhD in Accounting, The Ohio State University
• BA in Accounting and Economics, Illinois Wesleyan University
• Awards and Honors:
• Deloitte Foundation Doctoral Fellowship (2014)
• AAA/Deloitte/J. Michael Cook Doctoral Consortium Fellow (2014)
• AAA Ohio Region Meeting Best Paper Award (2014)
• The Ohio State University Graduate Fellowship (2011)
• Teaching:
• ACCT1010 - Acct & Financial Report
• ACCT3990 - Independent Study
• ACCT9420 - Research in Acct III
• ACCT9430 - Research in Acct IV
• Research Trends: Her work frequently intersects banking regulation, transparency in financial disclosures, and the real-world impacts of accounting standards on lending practices and systemic stability. Notable contributions include analyses of the Paycheck Protection Program’s influence on bank risk-taking and the effects of mortgage disclosure reforms on credit availability.