Scott L. Summers

Associate Professor of Accounting
Accountancy, School of

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Office: 516 TNRB
Phone: (801) 422-9790
Email: summers@byu.edu
Office hours: By Appointment
Home Page: marriottschool.byu.edu/emp/employee.cfm?emp=sls238

Expertise:
  • Accounting
  • Accounting: information systems
  • Database
  • Information systems
Research:
  • effects of predisposition toward the computer environment
  • impact of job characteristics in the modern accounting/consulting practice on employee outcomes
  • evaluation of audit risk and fraud detection risk
Education:
  • PHD, ACCOUNTING, TEXAS A + M UNIV COL STAT, 1995
  • BS, ACCOUNTING, BRIGHAM YOUNG UNIVERSITY, 1990
  • BS, Accounting, Brigham Young University, 1990
Group Affiliations:
  • SOA Professional - Primary
  • Information Systems - Secondary
Selected Publications:
  • "Standards and Verification for Fair-Exchange and Atomicity in E-Commerce Transactions," Information Sciences Volume 176, Pages 1045-1066, January, 2006    
  • "The Application of Model Checking for Securing E-Comerce Transactions," Communications of the Association for Computing Machinery (CACM) Volume 49, Issue 6, Pages 97-103, June, 2006    
  • "A Fuzzy-Based Algorithm for Auditors to Detect Elements of Fraud in Settled Insurance Claims," Managerial Auditing Journal Volume 20, Issue 6, Pages 632-644, July, 2005    
  • "Model Checking for E-Business Control and Assurance," IEEE Transaction on Systems, Man and Cybernetics: Part C Volume 35, Issue 3, Pages 445-450, October, 2005    
  • "Model Checking for Design and Assurance of E-Business Processes," Decision Support Systems Volume 39, Issue 3, Pages 333-344, April, 2005    
  • "The Effect Of The Busy Season Workload on Public Accountants Job Burnout," Behavioral Research in Accounting Volume 14, 2002    V I E W   A B S T R A C T
  • "Problem Solving Style and Fit in Consulting and Auditing," Journal of Information Systems Volume 14, Pages 1-15, January, 2000    
  • "Discussion of Perceived Semantic Expressiveness of Accounting Systems and Task Accuracy Effects," International Journal of Accounting Informationa Systems Volume 1, Issue 1, January, 1999    
  • "Problem Solving Style and Success in Accounting Curricula," Advances in Accounting Education Volume 2, January, 1999    
  • "Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysis," The Accounting Review 1998    
  • "The Effect of Public Awareness and Increasing Prices on Oil Companies: Discretionary Accruals," Oil and Gas Tax Quarterly 1992    
Experience:
   Teaching
  • Associate Professor, Brigham Young University, 2003
  • Assistant Professor, Brigham Young University, 1999-2003
  • Assistant Professor, University of Missouri-Columbia, 1994-1999
  • Instructor, Texas A&M University, 1992-1993
  • Teaching Assistant, Texas A&M University, 1992-1993
   Professional
  • Member, Association for Information Systems
  • Meeting Chair - Information Systems Midyear meeting, American Accounting Association, 2004-2005
  • Program Chair, Information Systems Section, American Accounting Association, 2003-2004
  • Treasurer - Information Systems Section, American Accounting Association, 2002-2003
  • National Program Committee, American Accounting Association, 2002-2003
  • Secretary - Information Systems Section, American Accounting Association, 2001-2002
  • Editorial Board, Journal of Information Systems, 2001
  • Editorial Board, International Journal of Accounting Information Systems, 2001
  • National Program Committee, Decision Sciences, 1998-1999
  • Consulting Group, Deloitte and Touche, 1998
  • National Program Chair - Accounting, Decision Sciences, 1997-1998
Awards:
  • Glen Ardis Fellow , Marriott School of Management , 2005
  • OBrien Excellence in Teaching Award , College of Business, University of Missouri , 1999
Web Links: Languages:
  • Spanish
  • English