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Steve Smith

Associate Professor, Warnick/Deloitte Fellow,
School of Accountancy
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Steve Smith joined the Marriott School at Brigham Young University in 2012. He was previously on the faculty at the University of Illinois at Urbana-Champaign. He received B.S. and M.Acc. degrees in accounting from BYU, as well as M.S. and Ph.D. degrees in management from Cornell University. Professor Smith’s research focuses on judgment and decision-making in accounting, with a primary emphasis on management control systems and performance evaluation. His research has been published in academic journals such as The Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, and Accounting, Organizations, and Society. He serves as an ad hoc reviewer for a number of academic publications. Professor Smith teaches cost and management accounting courses in the undergraduate and graduate programs at BYU, and has been recognized for excellence in both teaching and research. During the 2016-17 academic year he took a professional development leave to work as a finance and accounting consultant for Ortho Development, a medical device company in Draper, UT. He and his wife Heather have five children.


  • Ph.D., Management (Accounting), Cornell University, 2005
  • Bachelor of Science, Accountancy, Brigham Young University, 1999
  • MAcc, Accountancy, Brigham Young University, 1999

Selected Publications

  • "The Effects of Strategic Alignment and Strategic Clarity on Multidimensional Task Performance", Accounting, Organizations, and Society, 2023
  • "Difficult cost goals and conflicting honesty incentives: The influence of decision responsibility", Journal of Management Accounting Research, Edition 3, Volume 31, Pages 185-200, 2019
  • "Reward type and performance: An examination of organizational wellness programs", Management Accounting Research, Volume 44, 2019
  • "The effect of information choice on judgments and confidence of auditors", Accounting Horizons, Edition 3, Volume 30, Pages 393-408, 2016
  • "Managers' discretionary adjustments: The influence of uncontrollable events and compensation interdependence", Contemporary Accounting Research, Edition 1, Volume 32, 2015
  • "Management credibility and investment risk: An experimental investigation of lease accounting alternatives", Behavioral Research in Accounting, Edition 1, Volume 26, Pages 109-130, 2014
  • "Lease transaction structuring, earnings management, and management credibility", Research in Accounting Regulation, Volume 24, Pages 33-39, 2012
  • "Spillover effects in subjective performance evaluation: Bias and the asymmetric influence of controllability", The Accounting Review, Volume 86, Pages 1213-1230, 2011
  • "Confidence and trading aggressiveness of naïve investors: Effects of information quantity and consistency", Review of Accounting Studies, Volume 15, Pages 295-316, 2010
  • "Feedback loops, fair value accounting and correlated investments", Review of Accounting Studies, Volume 11, Pages 377-416, 2006
  • "The effect of quantitative materiality approach on auditors' adjustment decisions", The Accounting Review, Volume 80, Pages 897-920, 2005



  • Assistant Professor, University of Illinois at Urbana-Champaign, 2005–2012


  • IMA Faculty Leadership Award, Institute of Management Accountants, 2021
  • Journal of Management Accounting Research Outstanding Reviewer, American Accounting Association, 2019
  • Warnick/Deloitte Fellowship, 2018
  • Certificate of Distinguished Performance, Certified Management Accountant (CMA) Exam, Institute of Management Accountants, 2015


  • Spanish

Certificates and Licenses

  • Certified Management Accountant, — Institute of Management Accountants, — 2015