Elizabeth F. Gutierrez

Universidad de Chile

Assistant Professor

Pío Nono Nº1, Providencia

Santiago, R. Metropolitana 7520421

Chile

  • Universidad de Chile

SCHOLARLY PAPERS

7

DOWNLOADS
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Top 19,885

in Total Papers Downloads

4,335

SSRN CITATIONS
Rank 17,512

SSRN RANKINGS

Top 17,512

in Total Papers Citations

64

CROSSREF CITATIONS

6

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 2,305 (10,821)
Citation 53

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, Alexander 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 1,026 (36,893)

Abstract:

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

3.

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 358 (139,996)
Citation 4

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

4.

Consequences of Expanded Audit Reports: Evidence from the United Kingdom’s Alternative Investment Market

Number of pages: 66 Posted: 18 Mar 2021 Last Revised: 02 Sep 2022
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 306 (165,545)

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

5.

The cost-benefit tradeoff of securities market regulation: European firms’ delisting around major regulatory shocks

Number of pages: 53 Posted: 24 Jan 2017 Last Revised: 02 Sep 2022
Elizabeth F. Gutierrez, Maria Vulcheva and Maria Rykaczewski
Universidad de Chile, Florida International University and Arizona State University
Downloads 253 (201,061)
Citation 1

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

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 87 (476,327)

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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