Melissa Fay Lewis-Western

Brigham Young University

Associate Professor

Provo, UT 84602

United States

View CV
SCHOLARLY PAPERS

13

DOWNLOADS
Rank 6,459

SSRN RANKINGS

Top 6,459

in Total Papers Downloads

5,532

CITATIONS
Rank 24,140

SSRN RANKINGS

Top 24,140

in Total Papers Citations

11

Scholarly Papers (13)

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 Fay Lewis-Western, Baruch Lev and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Brigham Young University, New York University - Stern School of Business and University of Washington
Downloads 1,545 (7,299)
Citation 8

Abstract:

Managerial ability, managerial efficiency, earnings quality, accruals quality

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
Downloads 297 (82,280)
Citation 2

Abstract:

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
Downloads 241 (103,247)
Citation 2

Abstract:

fair value, disclosure, reliability, stock options

3.

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 Fay Lewis-Western and Sara Toynbee
University of Washington, Brigham Young University and University of Washington - Department of Accounting
Downloads 496 (33,145)

Abstract:

DuPont Analysis, Forecasting, Historical Cost Bias, Future Returns

4.

How Does Intentional Earnings Smoothing Vary with Managerial Ability?

Number of pages: 62 Posted: 19 Apr 2014 Last Revised: 03 Jun 2017
Peter R. Demerjian, Melissa Fay Lewis-Western and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Brigham Young University and University of Washington
Downloads 384 (21,071)

Abstract:

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

5.

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

Number of pages: 50 Posted: 06 Sep 2007 Last Revised: 15 Sep 2008
Melissa Fay Lewis-Western
Brigham Young University
Downloads 308 (73,345)

Abstract:

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

6.

Competing Reporting Objectives and Financial Reporting Quality

Number of pages: 49 Posted: 16 Oct 2014 Last Revised: 06 Apr 2015
Adrienna A. Huffman and Melissa Fay Lewis-Western
Tulane University - A.B. Freeman School of Business and Brigham Young University
Downloads 159 (112,681)

Abstract:

Financial Reporting Quality; Earnings Management; Disclosure; Debt Covenants; Informed Trade

7.

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 Fay Lewis-Western
New York University and Brigham Young University
Downloads 113 (156,816)

Abstract:

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

8.

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 Fay Lewis-Western
Indiana University - Kelley School of Business - Department of Accounting, Michigan State University - Department of Accounting & Information Systems and Brigham Young University
Downloads 66 (278,832)
Citation 1

Abstract:

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

9.

Rank and File Equity Compensation and Earnings Management: Economic Incentives and the Robin Hood Effect

Number of pages: 56 Posted: 08 Oct 2016 Last Revised: 25 Apr 2017
Darin Kip Holderness Jr., Adrienna A. Huffman and Melissa Fay Lewis-Western
West Virginia University, Tulane University - A.B. Freeman School of Business and Brigham Young University
Downloads 0 (241,072)

Abstract:

Earnings management, rank and file, compensation, equity incentives, stock options, financial reporting quality

10.

Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?

Number of pages: 53 Posted: 13 Jun 2016 Last Revised: 27 Jan 2017
Theodore E. Christensen, Adrienna A. Huffman and Melissa Fay Lewis-Western
University of Georgia, Tulane University - A.B. Freeman School of Business and Brigham Young University
Downloads 0 (64,821)

Abstract:

discretionary accruals; real earnings management, earnings management, financial reporting quality, beneficial earnings management

11.

The Impact of Audits on Financial Statement Error in the Presence of Incentive and Opportunity

Number of pages: 64 Posted: 11 Mar 2016 Last Revised: 23 Dec 2016
Christine A. Botosan, Erik S. Boyle and Melissa Fay Lewis-Western
University of Utah - School of Accounting and Information Systems, University of Cincinnati and Brigham Young University
Downloads 0 (90,924)

Abstract:

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

12.

Income Smoothing and Debt Covenants: Evidence from Technical Default

Number of pages: 51 Posted: 11 Mar 2016 Last Revised: 27 Apr 2017
Peter R. Demerjian, John Donovan and Melissa Fay Lewis-Western
University of Washington - Michael G. Foster School of Business, University of Notre Dame - Department of Accountancy and Brigham Young University
Downloads 0 (83,055)

Abstract:

Income Smoothing, Debt Contracting, Financial Covenants, Technical Default

13.

Diversification to Mitigate Expropriation in the Tobacco Industry

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

Abstract:

Tobacco, Acquisitions, Diversification, Expropriation Costs