Scott Emett

About

Scott Emett is an associate professor with the W. P. Carey School of Business at Arizona State University. His research focuses on how producers and consumers of financial disclosures make judgments and decisions. Much of his research uses experiments and applies theories from psychology to understand how cognitive and motivational forces lead decision makers to deviate from the behavior predicted by classical economic theories. Professor Emett previously taught courses in financial accounting and managerial accounting at Cornell University and Brigham Young University. His research has been accepted and published in major academic journals, including the Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research, Accounting, Organizations, and Society, Review of Accounting Studies, and Auditing: A Journal of Practice and Theory. He holds a Ph.D. in Management with a focus on Accounting, minors in Social Psychology and Applied Statistics from Cornell University, as well as a M.S. in Management from Cornell University, a M.A. in Professional Accounting, and a B.S. in Accounting (Summa Cum Laude) from Brigham Young University.

Research topics

• Computer Science
• Accounting
• Business
• Sociology
• Process management
• Political Science
• Finance
• Computer Security
• Advertising
• Public relations

Selected publications

• Prepare for takeoff: improving asset measurement and audit quality with drone-enabled inventory audit procedures

  Review of Accounting Studies · 2021 · 112 citations

  PublisherOA PDFDOI

• Meet the press: Survey evidence on financial journalists as information intermediaries

  Journal of Accounting and Economics · 2021 · 76 citations

  PublisherDOI

• Compensation or feedback: Motivating performance in multidimensional tasks

  Accounting Organizations and Society · 2016-04-01 · 72 citations

  article
  PublisherDOI

• Investor Reaction to Disclosure of Past Performance and Future Plans

  The Accounting Review · 2018-12-01 · 48 citations

  articleOpen access1st authorCorresponding

  ABSTRACT I examine how and why current-period performance shapes investors' evaluations of future-oriented disclosures. Three experiments provide evidence that a firm's current-period performance shapes investors' beliefs about the appropriateness of managerial optimism, which, in turn, affects investors' evaluation of firms that focus on either challenges or opportunities in future-oriented disclosures. When a firm is performing poorly, investors believe that managers can best achieve success b…

  PublisherOA PDFDOI

• Meet the Press: Survey Evidence on Financial Journalists As Information Intermediaries

  SSRN Electronic Journal · 2018-01-01 · 47 citations

  articleOpen access
  PublisherDOI

Frequent coauthors

• David A. Wood

  Brigham Young University

  13 shared

• Mark W. Nelson

  Cornell University

  8 shared

• Robert Libby

  Cornell University

  7 shared

• William B. Tayler

  Brigham Young University

  5 shared

• Marc Eulerich

  University of Duisburg-Essen

  5 shared

• Margaret H. Christ

  5 shared

• Scott L. Summers

  Brigham Young University

  4 shared

• Jeffrey S. Pickerd

  University of Mississippi

  4 shared

Education

• Ph.D., Management (Accounting, Minors: Social Psychology, Applied Statistics)

  Cornell University

  2017

• M.S.

  Cornell University

  2016

• M.A., Professional Accounting

  Brigham Young University

  2011

• B.S., Accounting (Summa Cum Laude)

  Brigham Young University

  2011

Similar researchers at Arizona State University

• Gregory Dawsonh-12
• Jenny Brownh-12
• Lucile Faurelh-12