Allison Nicoletti

Allison Nicoletti
  • Assistant Professor of Accounting

Contact Information

  • office Address:

    1318 Steinberg Hall - Dietrich Hall
    3620 Locust Walk
    Philadelphia, PA 19104-6365

Research Interests: financial institutions, regulation, financial reporting

Links: CV

Overview

 

Professor Nicoletti’s research studies the interplay between accounting, regulation, and monitoring in the banking industry, with a particular focus on the role of information. Her work is published in top accounting and finance journals including the Journal of Accounting Research, Journal of Accounting and Economics, Journal of Financial Economics, and The Accounting Review. She serves on the editorial boards of the Journal of Accounting and Economics and The Accounting Review and is an economic research and policy scholar with the Conference on State Bank Supervisors.

She holds a PhD in accounting from The Ohio State University and a BA in accounting and economics from Illinois Wesleyan University. Prior to returning to academia, Professor Nicoletti was a senior audit associate in financial services at KPMG in Chicago, IL focusing on financial statement audits of bank and insurance companies and is a CPA licensed in Illinois.

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Research

Teaching

Current Courses (Fall 2025)

  • ACCT1010 - Acct & Financial Report

    This course is an introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, present value, and long term liabilities. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.

    ACCT1010005 ( Syllabus )

    ACCT1010006 ( Syllabus )

All Courses

  • ACCT1010 - Acct & Financial Report

    This course is an introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, present value, and long term liabilities. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.

  • ACCT3990 - Independent Study

    Intensive reading and study with some research under the direction of a faculty member. Approval from one of the departmental advisers must be obtained before registration. Also a 3.4 average in major related subjects required.

  • ACCT9420 - Research in Acct IIi

    This is Part III of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

  • ACCT9430 - Research in Acct Iv

    This is Part IV of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

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

In the News

Knowledge at Wharton

Activity

Latest Research

Michael Iselin, Allison Nicoletti, Jacob Ott, Helen Zhang (2025), Regulatory Leniency and the Cost of Deposits, Review of Accounting Studies.
All Research

In the News

How Banks Use New Branches for Political Favors

Research by Wharton’s Allison Nicoletti examines the quid pro quo between new bank branches and regulatory scrutiny.…Read More

Knowledge at Wharton - 8/19/2025
All News