Melissa F. Lewis-Western

Brigham Young University - Marriott School of Business

Associate Professor

Provo, UT 84602

United States

SCHOLARLY PAPERS

15

DOWNLOADS
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Top 6,783

in Total Papers Downloads

6,956

SSRN CITATIONS
Rank 13,793

SSRN RANKINGS

Top 13,793

in Total Papers Citations

44

CROSSREF CITATIONS

28

Scholarly Papers (15)

1.

Managerial Ability and Earnings Quality

Accounting Review, Forthcoming
Number of pages: 51 Posted: 28 Jul 2010 Last Revised: 12 Dec 2012
Peter R. Demerjian, Melissa F. Lewis-Western, Baruch Lev and Sarah E. McVay
University of Illinois at Chicago, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,938 (8,395)
Citation 42

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Managerial ability, managerial efficiency, earnings quality, accruals quality

2.

How Does Intentional Earnings Smoothing Vary with Managerial Ability?

Forthcoming in the Journal of Accounting, Auditing & Finance
Number of pages: 41 Posted: 19 Apr 2014 Last Revised: 20 Dec 2017
Peter R. Demerjian, Melissa F. Lewis-Western and Sarah E. McVay
University of Illinois at Chicago, Brigham Young University - Marriott School of Business and University of Washington
Downloads 1,169 (18,622)
Citation 9

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Managerial ability, earnings smoothing, discretionary reporting, beneficial earnings management, real earnings management

3.

A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes

Number of pages: 53 Posted: 13 Jun 2016 Last Revised: 17 Apr 2020
University of Georgia - J.M. Tull School of Accounting, The Brattle Group, Brigham Young University - Marriott School of Business and University of Georgia
Downloads 804 (32,075)
Citation 5

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real earnings management, earnings management, financial reporting quality, Principal Components Analysis

4.

Historical Cost Measurement and the Use of DuPont Analysis by Market Participants

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 20 Aug 2010 Last Revised: 04 Oct 2016
Asher Curtis, Melissa F. Lewis-Western and Sara Toynbee
University of Washington, Brigham Young University - Marriott School of Business and University of Texas at Austin
Downloads 694 (39,160)
Citation 3

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DuPont Analysis, Forecasting, Historical Cost Bias, Future Returns

Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 57 Posted: 06 Sep 2009 Last Revised: 11 May 2014
Indiana University - Kelley School of Business - Department of Accounting, Melbourne Business School, Michigan State University - Department of Accounting & Information Systems and Brigham Young University - Marriott School of Business
Downloads 313 (103,127)

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Fair value, disclosure, reliability, stock options

Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?

Number of pages: 52 Posted: 22 May 2009 Last Revised: 11 May 2014
Indiana University - Kelley School of Business - Department of Accounting, Melbourne Business School, Michigan State University - Department of Accounting & Information Systems and Brigham Young University - Marriott School of Business
Downloads 246 (133,129)
Citation 2

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fair value, disclosure, reliability, stock options

Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting

Number of pages: 58 Posted: 11 Mar 2016 Last Revised: 09 Nov 2018
Peter R. Demerjian, John Donovan and Melissa F. Lewis-Western
University of Illinois at Chicago, University of Notre Dame - Department of Accountancy and Brigham Young University - Marriott School of Business
Downloads 502 (58,918)
Citation 7

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Income Smoothing, Debt Contracting, Financial Covenants, Technical Default

Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting

Contemporary Accounting Research, Forthcoming
Posted: 09 Jul 2019
Peter R. Demerjian, John Donovan and Melissa F. Lewis-Western
University of Illinois at Chicago, University of Notre Dame - Department of Accountancy and Brigham Young University - Marriott School of Business

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income smoothing, debt contracting, financial covenants, technical default

7.

The Value-Add of an Audit in a Post-SOX World

Number of pages: 60 Posted: 11 Mar 2016 Last Revised: 05 May 2018
Erik S. Boyle and Melissa F. Lewis-Western
University of Cincinnati and Brigham Young University - Marriott School of Business
Downloads 398 (78,940)
Citation 1

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Audits, Auditing, Financial Statement Error, Accounting Errors, Incentives, SOX, PCAOB, Earnings Quality, Earnings Management

8.

When are IPO Firms' Income-Increasing Accruals Informative?*

Number of pages: 50 Posted: 06 Sep 2007 Last Revised: 15 Sep 2008
Melissa F. Lewis-Western
Brigham Young University - Marriott School of Business
Downloads 346 (92,772)
Citation 2

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initial public offering, earnings management, restatement, earnings quality, investment banking

9.

When Does Pre-IPO Financial Reporting Trigger Post-IPO Legal Consequences?

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 12 Jan 2014 Last Revised: 03 Apr 2015
Mary Brooke Billings and Melissa F. Lewis-Western
New York University and Brigham Young University - Marriott School of Business
Downloads 166 (192,381)
Citation 2

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initial public offering, earnings management, litigation, IPO valuation, new economy

10.

The Innovation and Reporting Consequences of Financial Regulation for Young Life-Cycle Firms

Number of pages: 55 Posted: 11 Jun 2018 Last Revised: 20 Aug 2019
Abigail M. Allen, Melissa F. Lewis-Western and Kristen Valentine
Brigham Young University - Marriott School, Brigham Young University - Marriott School of Business and University of Georgia
Downloads 143 (217,904)
Citation 1

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Firm Life-Cycle, Innovation, Explorative Innovation, R&D, Financial Regulation, Corporate Governance, Financial Reporting Quality

11.

The Effects of Pornography on Unethical Behavior in Business

Journal of Business Ethics, Forthcoming
Number of pages: 50 Posted: 27 Jun 2019
Nathan Mecham, Melissa F. Lewis-Western and David A. Wood
University of Pittsburgh - University of Pittsburgh, Katz Graduate School of Business, Students, Brigham Young University - Marriott School of Business and Brigham Young University - School of Accountancy
Downloads 118 (252,658)

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Pornography, Ethics, Unethical Behavior, Dehumanization

12.

The Role of Tax Regulation and Compensation Contracts in the Decision to Voluntarily Expense Employee Stock Options

Journal of Accounting & Economics, Vol. 46, 2008
Number of pages: 24 Posted: 05 Oct 2010
Walter G. Blacconiere, Marilyn F. Johnson and Melissa F. Lewis-Western
Indiana University - Kelley School of Business - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and Brigham Young University - Marriott School of Business
Downloads 76 (336,140)

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Management contracting, taxes; stock options, shareholder voting, Section 162(m)

13.

Rank and File Equity Compensation and Earnings Management: Evidence from Stock Options

Forthcoming, Journal of Business Finance and Accounting
Number of pages: 62 Posted: 12 Aug 2019
Kip Holderness, Adrienna A. Huffman and Melissa F. Lewis-Western
West Virginia University, The Brattle Group and Brigham Young University - Marriott School of Business
Downloads 43 (440,989)

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earnings management, equity compensation, rank and file employees, accrual-based earnings management, real earnings management, equity incentives,stock options, financial reporting quality,earnings quality, fraud

14.

Rank and File Equity Compensation and Earnings Management: Evidence from Stock Options

Journal of Business Finance & Accounting, Vol. 46, Issue 9-10, pp. 1201-1236, 2019
Number of pages: 36 Posted: 27 May 2020
D. Kip Holderness Jr., Adrienna Huffman and Melissa F. Lewis-Western
West Virginia University, The Brattle Group and Brigham Young University - Marriott School of Business
Downloads 0 (711,319)
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accrual‐based earnings management, earnings management, earnings quality, equity compensation, equity incentives, financial reporting quality, fraud, rank and file employees, real earnings management, stock options

15.

Diversification to Mitigate Expropriation in the Tobacco Industry

Journal of Financial Economics (JFE), Forthcoming
Posted: 12 Sep 2007
Messod D. Beneish, Ivo Ph. Jansen, Melissa F. Lewis-Western and Nathan V. Stuart
Indiana University - Kelley School of Business - Department of Accounting, Rutgers University, Brigham Young University - Marriott School of Business and University of Wisconsin Oshkosh

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Tobacco, Acquisitions, Diversification, Expropriation Costs