Melissa F. Lewis-Western

Brigham Young University - Marriott School of Business

Associate Professor

Provo, UT 84602

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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6,363

CITATIONS
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in Total Papers Citations

11

Scholarly Papers (12)

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 Washington - Michael G. Foster School of Business, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,865 (7,679)
Citation 8

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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 Washington - Michael G. Foster School of Business, Brigham Young University - Marriott School of Business and University of Washington
Downloads 1,124 (17,242)

Abstract:

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

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 F. Lewis-Western and Sara Toynbee
University of Washington, Brigham Young University - Marriott School of Business and University of Texas at Austin
Downloads 675 (35,808)

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DuPont Analysis, Forecasting, Historical Cost Bias, Future Returns

4.

Earnings Management Proxies: Prudent Business Decisions or Earnings Manipulation?

Number of pages: 57 Posted: 13 Jun 2016 Last Revised: 27 Aug 2018
Theodore E. Christensen, Adrienna A. Huffman and Melissa F. Lewis-Western
University of Georgia - J.M. Tull School of Accounting, Tulane University - A.B. Freeman School of Business and Brigham Young University - Marriott School of Business
Downloads 656 (37,185)

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

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 305 (94,276)
Citation 2

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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 (118,471)
Citation 2

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fair value, disclosure, reliability, stock options

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
University of Washington - Michael G. Foster School of Business, University of Notre Dame - Department of Accountancy and Brigham Young University - Marriott School of Business
Downloads 442 (61,597)

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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 376 (74,687)

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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 343 (83,138)

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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 163 (174,730)

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

10.

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

Number of pages: 58 Posted: 11 Jun 2018 Last Revised: 27 Jul 2018
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 Texas at Austin, McCombs School of Business, Department of Accounting
Downloads 93 (268,793)

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

11.

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 75 (304,232)
Citation 1

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

12.

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 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