Elizabeth F. Gutierrez

Universidad de Chile

Assistant Professor

Pío Nono Nº1, Providencia

Santiago, R. Metropolitana 7520421

Chile

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 19,885

SSRN RANKINGS

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)

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
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

Abstract:

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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)

Abstract:

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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

Abstract:

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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)

Abstract:

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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