Steven D. Smith

Brigham Young University

Associate Professor of Accountancy

531 TNRB

Provo, UT 84602

United States

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 16,247

SSRN RANKINGS

Top 16,247

in Total Papers Downloads

3,981

SSRN CITATIONS

2

CROSSREF CITATIONS

6

Scholarly Papers (10)

1.

Investing in Your Own Equity: Effects of Fair Value Accounting and Comprehensive Income Recognition on Earnings and Price Volatility

Number of pages: 50 Posted: 20 Jul 2004
Robert J. Bloomfield, Mark W. Nelson and Steven D. Smith
Cornell University - Samuel Curtis Johnson Graduate School of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Brigham Young University
Downloads 1,695 (13,099)
Citation 1

Abstract:

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Fair-value accounting, comprehensive income, functional fixation, market efficiency, experiments

2.

Quantitative Materiality Perspectives and Auditors' Disposition of Detected Misstatements

Number of pages: 44 Posted: 08 Mar 2004
Mark W. Nelson, Zoe-Vonna Palmrose and Steven D. Smith
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Southern California and Brigham Young University
Downloads 970 (30,287)
Citation 2

Abstract:

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Materiality, auditing, adjusting entries, iron curtain, rollover, earnings management.

3.

The Influence of Sensitivity Disclosures on Investor Judgments

Number of pages: 35 Posted: 22 Jul 2007 Last Revised: 26 Feb 2008
W. Brooke Elliott, Kevin E. Jackson and Steven D. Smith
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign - Department of Accountancy and Brigham Young University
Downloads 326 (119,243)
Citation 2

Abstract:

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sensitivity disclosure, reliability, judgment and decision-making, nonprofessional investor

4.

The Effect of Information Choice on Auditors' Judgments and Confidence

Number of pages: 40 Posted: 25 Jun 2011 Last Revised: 02 Mar 2018
Steven D. Smith, William B. Tayler and Douglas F. Prawitt
Brigham Young University, Brigham Young University and Brigham Young University
Downloads 315 (123,672)
Citation 2

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information pursuit, litigation risk, confidence, experience, consequentiality

5.

Users' Judgments of Managers and Auditors: The Impact of Accounting Treatment and Reconciliation

Number of pages: 46 Posted: 10 Sep 2007
Susan D. Krische, Paula R. Sanders and Steven D. Smith
affiliation not provided to SSRN, University of Illinois at Urbana-Champaign and Brigham Young University
Downloads 313 (124,477)
Citation 1

Abstract:

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management credibility, perceived audit quality, expectation gap, recognition, disclosure, disaggregation, reconciliation

6.

Reward Type and Performance: An Examination of Organizational Wellness Programs

Number of pages: 39 Posted: 05 May 2016 Last Revised: 05 Nov 2018
William G. Heninger, Steven D. Smith and David A. Wood
Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 177 (216,191)

Abstract:

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Wellness Programs, Incentives, Gift Cards, Cash Incentives, Tangible Rewards

7.

Shadow IT Use, Outcome Effects, and Subjective Performance Evaluation

Number of pages: 26 Posted: 29 Jun 2017
Drew Allen, F. Greg Burton, Steven D. Smith and David A. Wood
Brigham Young University, Brigham Young University - School of Accountancy, Brigham Young University and Brigham Young University - School of Accountancy
Downloads 114 (305,893)

Abstract:

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Performance Evaluation, Shadow IT, Subjective Performance Evaluation

8.

Performance Effects of Strategic Alignment and Clarity

Number of pages: 36 Posted: 09 Jul 2020
Steven D. Smith and Tyler F. Thomas
Brigham Young University and University of Wisconsin - Madison
Downloads 71 (410,543)

Abstract:

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performance measures, alignment, congruity, strategy, clarity

9.

Spillover Effects in Subjective Performance Evaluation: Bias and the Asymmetric Influence of Controllability

The Accounting Review, Forthcoming
Posted: 01 Jul 2009 Last Revised: 12 Mar 2011
Jasmijn C. Bol and Steven D. Smith
Tulane University - A.B. Freeman School of Business and Brigham Young University

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Subjective performance evaluation, performance measurement, cognitive bias, controllability, fairness

10.

The Effect of Quantitative Materiality Approach on Auditors' Adjustment Decisions

Posted: 25 Feb 2005
Mark W. Nelson, Steven D. Smith and Zoe-Vonna Palmrose
Cornell University - Samuel Curtis Johnson Graduate School of Management, Brigham Young University and University of Southern California

Abstract:

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Materiality, auditing, adjusting entries, iron curtain, rollover, earnings management