Elizabeth F. Gutierrez

Universidad de Chile

Assistant Professor

Pío Nono Nº1, Providencia

Santiago, R. Metropolitana 7520421

Chile

  • Universidad de Chile

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 19,587

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Top 19,587

in Total Papers Downloads

5,475

TOTAL CITATIONS
Rank 13,948

SSRN RANKINGS

Top 13,948

in Total Papers Citations

89

Scholarly Papers (7)

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1.

Consequences of Adopting an Expanded Auditor's Report in the United Kingdom

Review of Accounting Studies, Forthcoming, University of Miami Business School Research Paper No. 18-1
Number of pages: 81 Posted: 03 Mar 2016 Last Revised: 10 Oct 2018
Elizabeth F. Gutierrez, Miguel Minutti-Meza, Kay Tatum and Maria Vulcheva
Universidad de Chile, University of Miami - Department of Accounting, University of Miami - Department of Accounting and Florida International University
Downloads 2,605 (11,421)
Citation 79

Abstract:

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Auditor's report, audit quality, audit fees, market reaction

2.

Are Online Job Postings Informative to Investors?

Management Science, forthcoming.
Number of pages: 26 Posted: 25 Apr 2019 Last Revised: 24 Aug 2020
Elizabeth F. Gutierrez, Ben Lourie, Alex Nekrasov, Terry J. Shevlin and Terry J. Shevlin
Universidad de Chile, University of California, Irvine, University of Illinois Chicago and University of California-IrvineUniversity of California-Irvine
Downloads 1,457 (28,469)

Abstract:

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human capital, hiring, disclosure, job postings, firm performance, market reaction

3.

The Consequences of Expanded Audit Reports for Small and Risky Companies

Contemporary Accounting Research, Forthcoming 
Number of pages: 54 Posted: 18 Mar 2021 Last Revised: 30 Oct 2024
Elizabeth F. Gutierrez, Miguel Minutti-Meza, Kay Tatum and Maria Vulcheva
Universidad de Chile, University of Miami - Department of Accounting, University of Miami - Department of Accounting and Florida International University
Downloads 542 (109,805)

Abstract:

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AIM; audit report; key audit matters; market reaction; audit quality; audit fees; auditing standards.

4.

Do going concern opinions provide incremental information to predict corporate defaults?

Review of Accounting Studies, forthcoming
Number of pages: 55 Posted: 04 Feb 2017 Last Revised: 08 Mar 2022
Elizabeth F. Gutierrez, Jake Krupa, Miguel Minutti-Meza and Maria Vulcheva
Universidad de Chile, Tulane University - A.B. Freeman School of Business, University of Miami - Department of Accounting and Florida International University
Downloads 439 (141,753)
Citation 4

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going concern opinions; predictive accuracy; Type I and II errors; audit quality

5.

European Firms' Delisting Around Major Regulatory Shocks: The Cost-Benefit Tradeoff of the Financial Services Action Plan

Number of pages: 51 Posted: 24 Jan 2017 Last Revised: 18 Dec 2024
Elizabeth F. Gutierrez, Maria Rykaczewski and Maria Vulcheva
Universidad de Chile, Arizona State University and Florida International University
Downloads 326 (197,464)
Citation 6

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securities market regulation; firm-level net effect; delisting; implementation commitment; FSAP; IFRS

6.

Mandatory IFRS Adoption and Changes in Default Prediction Accuracy

Number of pages: 48 Posted: 11 May 2017
Elizabeth F. Gutierrez and Maria Vulcheva
Universidad de Chile and Florida International University
Downloads 106 (544,676)

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IFRS, Default Prediction, Incentives, Enforcement

7.

Do Insiders Use Audit Findings? Evidence from the Expanded Audit Report in the United Kingdom

Posted: 13 May 2021
Elizabeth F. Gutierrez, Adriana Korczak and Maria Vulcheva
Universidad de Chile, University of Bristol and Florida International University

Abstract:

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expanded audit report; insiders; materiality; risks of material misstatement