Scott Emett

Assistant Professor
TEMPE Campus
Asst Professor
TEMPE Campus


Scott Emett earned his doctoral degree at Cornell University and his bachelors and masters degrees in accounting at Brigham Young University. His research focuses on judgement and decision-making in external and internal financial reporting. Much of his research uses experiments and applies theories from both psychology and economics to understand how cognitive and motivational forces lead decision makers to deviate from the behavior predicted by classical economic theories. Scott previously taught courses in financial accounting and managerial accounting at Cornell University and Brigham Young University.

His research has been published in Accounting, Organizations, and Society; Contemporary Accounting Research; Accounting and Business Research; Strategic Finance; and Auditing: A Journal of Practice and Theory, among others


  • Cornell University
    • 2017: Ph.D. Management, Major: Accounting, Minors: Social Psychology, Applied Statistics
    • 2016: M.S. Management
  • Brigham Young University
    • 2011: M.A. Professional Accounting
    • 2011: B.S. Accounting, summa cum laude 

Research Interests

  • Investor and Managerial Judgment and Decision Making
  • Disclosure Presentation
  • Accounting Measurement


  • Emett, S. A., and M. W. Nelson. 2017. Reporting Accounting Changes and Their Multi-Period Effects. Accounting, Organizations and Society, forthcoming. 
  • Christ, M. C., S. A Emett, W. B. Tayler, and D. A. Wood. 2016. Compensation or feedback: Motivating performance in multidimensional tasks. Accounting, Organizations and Society 50: 27-40.
  • Libby, R., and S. A. Emett. 2014. Earnings presentation effects on manager reporting choices and investor decisions. Accounting and Business Research 44: 410-438.
  • Christ, M. C., S. A. Emett, S. L. Summers, and D. A. Wood. 2012. The effects of preventive and detective controls on employee performance and motivation. Contemporary Accounting Research 29 (2): 432-452
  • Burton, F. G., S. A. Emett, and D. A. Wood. 2012. Corporate managers' reliance on internal auditor recommendations. Auditing: A Journal of Practice & Theory 31 (2): 151-166.


Fall 2016
Course NumberCourse Title
ACC 440External Reporting II