Steven D. Smith

Brigham Young University

Associate Professor of Accountancy

531 TNRB

Provo, UT 84602

United States

  • Brigham Young University

    • Email
    • Tel: 801-422-1969
SCHOLARLY PAPERS

11

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4,326

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4

CROSSREF CITATIONS

6

Scholarly Papers (11)

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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 1,737 (17,649)
Citation 4

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 1,005 (39,521)
Citation 2

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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 351 (148,060)
Citation 2

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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 343 (151,788)
Citation 3

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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 333 (156,668)
Citation 1

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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 217 (241,180)

Abstract:

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

7.

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 173 (297,087)
Citation 1

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performance measures, alignment, congruity, strategy, clarity

8.

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 161 (314,197)

Abstract:

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Performance Evaluation, Shadow IT, Subjective Performance Evaluation

9.

The Effects of Price Transparency and Prosocial Messaging on Patient Engagement

Number of pages: 14 Posted: 02 Dec 2023
Jace Garrett, Keaton Helquist, Steven D. Smith and William B. Tayler
Clemson University, Brigham Young University, Students, Brigham Young University and Brigham Young University
Downloads 6 (1,021,650)

Abstract:

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price transparency, prosocial messaging, healthcare costs, patient engagement, decision making, healthcare policy

10.

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

11.

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