Melissa Lewis Western

Melissa Lewis Western

Associate Professor, Robert Smith Fellow,
Accountancy, School of
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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

  • "How Does Intentional Earnings Smoothing Vary with Managerial Ability?", Journal of Accounting, Auditing & Finance, Sage.    
  • "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.    
  • "Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns about Reliability?", Journal of Accounting and Economics, 2011.    
  • "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
    • Associate Professor, Brigham Young University 2016
    • Associate Professor, University of Utah 2015 - 2016
    • Assistant Professor, University of Utah 2007 - 2015

Awards

  • 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

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

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
  • How Does Intentional Earnings Smoothing Vary with Managerial Ability? - Journal of Accounting, Auditing & Finance - Journal of Accounting, Auditing & Finance - 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
  • Rank and file equity compensation and earnings management: Economic incentives and the Robin Hood effect - American Accounting Association - Management Accounting 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