Sandra C. Vera-Munoz

University of Notre Dame - Department of Accountancy

Associate Professor and KPMG Faculty Fellow

248 Mendoza College of Business

Notre Dame, IN 46556-5646

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 12,417

SSRN RANKINGS

Top 12,417

in Total Papers Downloads

7,712

SSRN CITATIONS
Rank 15,127

SSRN RANKINGS

Top 15,127

in Total Papers Citations

70

CROSSREF CITATIONS

31

Scholarly Papers (12)

1.
Downloads 1,710 (20,776)
Citation 36

Climate Risk Materiality and Firm Risk

Number of pages: 66 Posted: 15 Jun 2017 Last Revised: 10 Feb 2022
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Downloads 948 (48,405)
Citation 1

Abstract:

Loading...

Regulation S-K; Form 10-K; Mandatory disclosure; nonfinancial environmental risk; climate change risk; climate-related risk; SEC regulatory enforcement; cost of equity capital; self-selection; propensity score matching; doubly robust regression

To Disclose or Not to Disclose Climate-Change Risk in Form 10-K: Does Materiality Lie in the Eyes of the Beholder?

Number of pages: 60 Posted: 14 Jul 2017 Last Revised: 04 Nov 2017
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Downloads 762 (65,107)
Citation 6

Abstract:

Loading...

Regulation S-K; risk assessment; voluntary disclosure; mandatory disclosure; enforcement; Sustainability Accounting Standards Board’s (SASB) Materiality Map™; cost of equity capital; self-selection.

2.

Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness

Journal of Business Ethics, Vol. 62, No. 2, pp. 115-127, December 2005
Number of pages: 30 Posted: 27 May 2005
Sandra C. Vera-Munoz
University of Notre Dame - Department of Accountancy
Downloads 1,603 (22,895)
Citation 3

Abstract:

Loading...

Audit committee effectiveness, Blue Ribbon Committee, corporate governance, Sarbanes-Oxley Act, whistleblower provisions

3.

Performance Consequences of the 'Fit' Between Management Accounting and Control Systems and the Environment: Evidence from Publicly-Listed Chinese Firms

AAA 2008 MAS Meeting Paper
Number of pages: 56 Posted: 01 Aug 2007 Last Revised: 14 Jan 2008
Edith Cowan University, University of Notre Dame - Department of Accountancy and Hong Kong Shue Yan University
Downloads 1,108 (39,401)
Citation 1

Abstract:

Loading...

Management control systems, Strategic performance measures, Formal planning and budget control, Socialization, Growth opportunities, Accounting-based and market-based performance

4.

Assuring Information Relevance: The Effects of Management Accounting Experience and Problem Information Content

Number of pages: 38 Posted: 22 Aug 1999
Sandra C. Vera-Munoz and William R. Kinney Jr.
University of Notre Dame - Department of Accountancy and University of Texas at Austin - Department of Accounting
Downloads 906 (52,312)
Citation 1

Abstract:

Loading...

5.

Carbon Emissions and Firm Value

Number of pages: 49 Posted: 09 Oct 2010 Last Revised: 24 Nov 2023
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy
Downloads 774 (64,739)
Citation 2

Abstract:

Loading...

GHG emissions, Voluntary Disclosures

6.

The Effects of Market Competition and International Orientation on Management Control Systems’ Use by Emerging Market Publicly Listed Companies

AAA 2010 Management Accounting Section (MAS) Meeting Paper
Number of pages: 47 Posted: 04 Aug 2009 Last Revised: 12 Jan 2010
Edith Cowan University, University of Notre Dame - Department of Accountancy and Hong Kong Shue Yan University
Downloads 607 (88,344)
Citation 1

Abstract:

Loading...

management control systems, foreign entrants’ competition, customers’ buying power, international orientation

7.

Towards a Framework for Understanding the Antecedents of Knowledge Sharing in Large Cpa Firm Audits

Number of pages: 51 Posted: 09 Mar 2003
Joanna L.Y. Ho, Sandra C. Vera-Munoz and Chee W. Chow
University of California, Irvine - Accounting Area, University of Notre Dame - Department of Accountancy and San Diego State University
Downloads 392 (149,700)

Abstract:

Loading...

The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance

Number of pages: 47 Posted: 26 Mar 2001
Sandra C. Vera-Munoz, William R. Kinney Jr. and Sarah E. Bonner
University of Notre Dame - Department of Accountancy, University of Texas at Austin - Department of Accounting and University of Southern California
Downloads 295 (202,211)
Citation 9

Abstract:

Loading...

Information relevance assurance; Domain experience; Task presentation format; Problem representation

The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance

Posted: 24 May 2001
Sandra C. Vera-Munoz, William R. Kinney Jr. and Sarah E. Bonner
University of Notre Dame - Department of Accountancy, University of Texas at Austin - Department of Accounting and University of Southern California

Abstract:

Loading...

Information relevance assurance; Domain experience; Task presentation format; Problem representation

9.

Knowing vs. Applying Accounting Causal Relationships: Experimental Evidence on the Decision Performance Effects of Problem Similarity and Comparison

AAA Management Accounting Section 2006 Meeting Paper
Number of pages: 55 Posted: 31 Jul 2005
Ella Mae Matsumura and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems and University of Notre Dame - Department of Accountancy
Downloads 216 (276,968)

Abstract:

Loading...

causal-knowledge representation, literal vs. relational similarity, comparison and advice, accounting causal relationships

10.

Communicating Assurance Using Practitioner-Customized Procedures: An Experiment and Emerging Research Opportunities

Auditing: A Journal of Practice & Theory (Vol. 39, No. 4; 201-222)
Number of pages: 45 Posted: 02 Jan 2019 Last Revised: 27 Jun 2022
Sandra C. Vera-Munoz, Lisa Milici Gaynor and William R. Kinney Jr.
University of Notre Dame - Department of Accountancy, University of South Florida - School of Accountancy and University of Texas at Austin - Department of Accounting
Downloads 101 (516,757)
Citation 3

Abstract:

Loading...

Nonfinancial Assurance, Limited Assurance, Sustainability Reporting, Measurement Uncertainty, Conclusion Frame, Communication Gap, Investors' Confidence

11.

Firm-Value Effects of Carbon Emissions and Carbon Disclosures

The Accounting Review, March 2014, Vol. 89, No. 2, pp. 695-724
Posted: 04 Sep 2011 Last Revised: 22 Jan 2015
Ella Mae Matsumura, Rachna Prakash and Sandra C. Vera-Munoz
University of Wisconsin-Madison - Department of Accounting and Information Systems, University of Mississippi - Patterson School of Accountancy and University of Notre Dame - Department of Accountancy

Abstract:

Loading...

firm value, GHG emissions, carbon emission levels, voluntary environmental disclosures, disclosure choice

12.

The Effects of Accounting Knowledge and Context on the Omission of Opportunity Costs in Resource Allocation Decisions

The Accounting Review, Vol 73, No 1, January 1998
Posted: 05 Jan 1998
Sandra C. Vera-Munoz
University of Notre Dame - Department of Accountancy

Abstract:

Loading...