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Melissa Lewis Western

Associate Professor, Robert J. Smith Fellow,
School of Accountancy
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Education

  • Ph.D, Accounting, Indiana University, 2007
  • Masters of Business, Accounting, Indiana University, 2004
  • Bachelor of Science, Accounting, California State University, Fresno, 2001

Selected Publications

  • "Rank and file equity compensation and earnings management: Evidence from Stock Options", Journal of Business Finance and Accounting, Volume 46, Pages 1201–1236, Wiley, 2019
  • "The effects of viewing pornography on employees’ ethical decision making", Journal of Business Ethics, 2019
  • "When Does Pre-IPO Financial Reporting Trigger Post-IPO Legal Consequences?", Contemporary Accounting Research, Edition 1, Volume 33, 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, Pages 463–498, 2013
  • "Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns about Reliability?", Journal of Accounting and Economics, 2011
  • "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
  • "Diversification to Mitigate Expropriation in the Tobacco Industry", Journal of Financial Economics, 2008
  • "The innovation consequences of financial regulation for young life-cycle firms"
  • "How Does Intentional Earnings Smoothing Vary with Managerial Ability?", Journal of Accounting, Auditing & Finance, Sage

Experience

Academic - Post-Secondary

  • Associate Professor, Brigham Young University, 2016
  • Associate Professor, University of Utah, 2015–2016
  • Assistant Professor, University of Utah, 2007–2015

Awards

  • Rachel Martin Faculty Fellowship, Marriott School of Business, 2019
  • Robert Smith Faculty Fellowship, Marriott School, 2016
  • David Eccles Emerging Scholar, David Eccles Emerging School of Business, 2009
  • Institute for Fraud Prevention Grant Recipient for Rank-and-File Equity Compensation and Earnings Management, Institute for Fraud Prevention, 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
  • Admissions Committee — Committee/Council Member — 2016–2020
  • Financial Group Coordinator — Committee/Council Chair — July 2019
  • Keynote Speaker Fall WSOA — Guest Speaker — October 2018–October 2018
  • Faculty Recruiting Committee — Committee/Council Member — August 2018–October 2018
  • SOA Diversity and Inclusion Committee — Committee/Council Member — May 2018

Professional Citizenship

  • Contemporary Accounting Research, Editorial Review Board Member, May 2017–April 2023
  • Journal of Accounting and Public Policy, Reviewer, Ad Hoc Reviewer, October 2019–October 2019