Melissa Western

Melissa Western

Associate Professor, Robert Smith Fellow,
Accountancy, School of
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Office: 517 TNRB
Phone: 801-422-0216
Email: melissa.western@byu.edu

Education

  • Ph.D, Accounting , Indiana University , 2007
  • Bachelor of Science, Accounting , California State University, Fresno, 2001

Group Affiliations

  • American Accounting Association - The American Accounting Association is the largest community of accountants in academia. The diversity of membership creates a fertile environment for collaboration and innovation. Collectively, the organization shapes the future of accounting through teaching, research and a powerful network, ensuring our position as thought leaders in accounting. 2004

Selected Publications

  • "When Does Pre-IPO Financial Reporting Trigger Post-IPO Legal Consequences?", Contemporary Accounting Research, Edition 1, Volume 33, Issue 1, Pages 378-411, 2016.    
  • "Historical cost measurement and the use of DuPont analysis by market participants", Review of Accounting Studies, Volume 20, Pages 1210-1245, 2015.    
  • "Managerial Ability and Earnings Quality", The Accounting Review, Edition 2, Volume 88, Issue 2, Pages 463–498, 2013.    
  • "Diversification to Mitigate Expropriation in the Tobacco Industry", Journal of Financial Economics 2008.    
  • "The Role of Tax Regulation and Compensation Contracts in the Decision to Voluntarily Expense Employee Stock Options", Journal of Accounting and Economics, Pages 101-111, 2008.    

Experience

    Academic - Post-Secondary
    • Assistant Instructor/Research Assistant, Indiana University 2002 - 2006

Awards

  • Robert Smith Faculty Fellowship , Marriott School , 2016

Languages

  • English

BYU Citizenship

  • Jr. Core Financial Coordinator Committee/Council Chair August, 2016 - 2020
  • Ph.D. Prep Committee Committee/Council Member July, 2016 - 2020

Professional Citizenship

  • Contemporary Accounting Research Editorial Review Board Member May, 2017 - April, 2020

Presentations

  • Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation? - American Accounting Association - Financial Accounting and Reporting Section Midyear Meeting - 2017
  • Rank and file equity compensation and earnings management: Economic incentives and the Robin Hood effect - American Accounting Association - Management Accounting Section Midyear Meeting - 2017
  • Rank and file equity compensation and earnings management: Economic incentives and the Robin Hood effect - American Accounting Association - Financial Accounting and Reporting Section Midyear Meeting - 2017
  • The Impact of Audits in Reducing Error in the Presence of Incentives and Opportunity - American Accounting Association - Financial Accounting and Reporting Section Midyear Meeting - 2017
  • THE IMPACT OF AUDITS ON FINANCIAL STATEMENT ERROR IN THE PRESENCE OF INCENTIVE AND OPPORTUNITY - American Accounting Association - Auditing Section Midyear Meeting - 2017
  • The Impact of Audits in Reducing Error in the Presence of Incentives and Opportunity - Florida State University - Florida State University Workshop - 2016