Melissa F. Lewis-Western

Brigham Young University - Marriott School of Business

Associate Professor

Provo, UT 84602

United States

  • Brigham Young University - Marriott School of Business

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    • Tel: 801-703-8426
SCHOLARLY PAPERS

15

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8,529

SSRN CITATIONS
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Top 8,802

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148

CROSSREF CITATIONS

30

Scholarly Papers (15)

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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
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 2,124 (12,806)
Citation 53

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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
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, Brigham Young University - Marriott School of Business and University of Washington
Downloads 1,287 (27,644)
Citation 32

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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

Downloads 1,073 (35,922)
Citation 6

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

Number of pages: 59 Posted: 13 Jun 2016 Last Revised: 15 Mar 2022
Theodore E. Christensen, Theodore E. Christensen, Adrienna A. Huffman, Melissa F. Lewis-Western and Kristen Valentine
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, The Brattle Group, Brigham Young University - Marriott School of Business and University of Georgia
Downloads 1,073 (35,395)
Citation 6

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

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

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
Theodore E. Christensen, Theodore E. Christensen, Adrienna Huffman, Melissa F. Lewis-Western and Kristen Valentine
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, The Brattle Group, Brigham Young University - Marriott School of Business and University of Georgia

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abnormal accruals, real earnings management, earnings management, financial reporting quality, beneficial earnings management

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 768 (57,089)
Citation 8

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DuPont Analysis, Forecasting, Historical Cost Bias, Future Returns

5.

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

Downloads 605 (77,602)
Citation 3

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
Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson and Melissa F. Lewis-Western
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 339 (152,461)

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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
Walter G. Blacconiere, James R. Frederickson, Marilyn F. Johnson and Melissa F. Lewis-Western
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 266 (196,759)
Citation 4

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fair value, disclosure, reliability, stock options

6.

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

Downloads 573 (83,067)
Citation 6

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
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Notre Dame - Department of Accountancy and Brigham Young University - Marriott School of Business
Downloads 573 (82,076)
Citation 6

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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
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, 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
Idaho State University and Brigham Young University - Marriott School of Business
Downloads 458 (109,279)
Citation 2

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

8.

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

Downloads 370 (139,619)
Citation 11

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

Number of pages: 55 Posted: 11 Jun 2018 Last Revised: 23 Jul 2021
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 370 (138,533)
Citation 11

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

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

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
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

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firm life-cycle; innovation; explorative innovation, R&D; financial regulation; corporate governance; financial reporting quality

9.

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 369 (140,049)
Citation 2

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

10.

Innovations in IPO Deal Structure: Do Up-C IPOs Harm Public Shareholders?

Management Science (Forthcoming)
Number of pages: 56 Posted: 13 Apr 2022
Mary Brooke Billings, Kevin Hsueh, Melissa F. Lewis-Western and Gladriel Shobe
New York University, New York University, Brigham Young University - Marriott School of Business and Brigham Young University - J. Reuben Clark Law School
Downloads 327 (159,667)

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IPO, Up-C, Tax Receivable Agreements, TRAs, Dual Class

11.

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 211 (247,243)
Citation 2

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

12.

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 185 (278,281)

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Pornography, Ethics, Unethical Behavior, Dehumanization

13.

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 96 (463,055)

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

14.

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 83 (507,025)

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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

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