Miguel Minutti-Meza

University of Miami - Department of Accounting

Associate Professor

Coral Gables, FL 33146-6531

United States

SCHOLARLY PAPERS

21

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9,373

SSRN CITATIONS
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SSRN RANKINGS

Top 9,695

in Total Papers Citations

77

CROSSREF CITATIONS

52

Scholarly Papers (21)

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 2,154 (9,986)
Citation 29

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

2.

Influential Observations and Inference in Accounting Research

Simon Business School Working Paper No. FR 14-06
Number of pages: 50 Posted: 14 Mar 2014 Last Revised: 28 Aug 2017
Andrew J. Leone, Miguel Minutti-Meza and Charles E. Wasley
Northwestern University, University of Miami - Department of Accounting and Simon School, University of Rochester
Downloads 1,320 (21,424)
Citation 57

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3.

Social Networks Analysis in Accounting and Finance

University of Miami Business School Research Paper No. 3495299
Number of pages: 84 Posted: 11 Dec 2019 Last Revised: 26 Jul 2022
Florida International University, University of Kentucky - Von Allmen School of Accountancy, University of Miami - Department of Accounting and University of Texas at El Paso - Department of Accounting & Information Systems
Downloads 956 (34,254)
Citation 8

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social network analysis, networks, board interlocks, corporate links, social capital, literature review

4.

Issues in Examining the Effect of Auditor Litigation on Audit Fees

Journal of Accounting Research, Forthcoming
Number of pages: 22 Posted: 12 Jan 2014
Miguel Minutti-Meza
University of Miami - Department of Accounting
Downloads 771 (45,980)
Citation 3

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Auditor litigation, audit fees, matching

5.

The Sarbanes-Oxley Act and Exit Strategies of Private Firms

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 24 Dec 2010 Last Revised: 12 Jan 2014
University of Toronto - Rotman School of Management, University of Miami - Department of Accounting, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 667 (55,731)
Citation 1

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Sarbanes-Oxley, SOX, M&A, IPO, Private Firms

6.

Regression and Machine Learning Methods to Predict Discrete Outcomes in Accounting Research

Journal of Financial Reporting, accepted, University of Miami Business School Research Paper No. 3801353
Number of pages: 92 Posted: 11 Mar 2021 Last Revised: 09 Mar 2022
Jake Krupa and Miguel Minutti-Meza
Tulane University - A.B. Freeman School of Business and University of Miami - Department of Accounting
Downloads 530 (74,564)

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prediction, machine learning, deep learning, neural networks, random forests, gradient boosting, support vector machines, k-fold cross-validation.

7.

Financial Statement Complexity and Bank Lending

Chakraborty, I., Leone, A. J., Minutti-Meza, M., & Phillips, M. A. (2022). Financial statement complexity and bank lending. The Accounting Review, 97(3), 155-178.
Number of pages: 47 Posted: 17 Jul 2018 Last Revised: 20 Jun 2022
University of Miami, Northwestern University, University of Miami - Department of Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 529 (74,893)

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financial statement complexity, bank lending, debt contracting

8.

Is Operational Control Risk Informative of Undetected Financial Reporting Deficiencies?

Rotman School of Management Working Paper No. 2460882
Number of pages: 50 Posted: 01 Jul 2014 Last Revised: 28 Jun 2016
Alastair Lawrence, Miguel Minutti-Meza and Dushyantkumar Vyas
London Business School, University of Miami - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 474 (85,383)
Citation 12

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Operational controls; financial reporting quality; audit fees; data breaches

9.

The Art of Conversation: The Expanded Audit Report

University of Miami Legal Studies Research Paper No. 3709059, University of Miami Business School Research Paper No. 3709059
Number of pages: 59 Posted: 14 Oct 2020
Miguel Minutti-Meza
University of Miami - Department of Accounting
Downloads 386 (108,477)
Citation 7

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auditor reports, expanded reports, key audit matters, critical audit matters, disclosure regulation

10.

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
Universidad de Chile, Tulane University - A.B. Freeman School of Business, University of Miami - Department of Accounting and Florida International University
Downloads 334 (127,303)
Citation 4

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

11.

The Importance of Client Size in the Estimation of the Big 4 Effect: A Comment on DeFond, Erkens, and Zhang (2016)

Management Science, Forthcoming , Rotman School of Management Working Paper No. 2799442
Number of pages: 7 Posted: 23 Jun 2016 Last Revised: 19 Sep 2016
Alastair Lawrence, Miguel Minutti-Meza and Ping Zhang
London Business School, University of Miami - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 307 (139,116)
Citation 2

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Big 4 Effect; Client Size

12.

The Optional Qualitative Assessment in Impairment Tests

University of Miami Business School Research Paper No. 3322166
Number of pages: 56 Posted: 06 Feb 2019 Last Revised: 03 Jun 2022
Dirk E. Black, Jake Krupa and Miguel Minutti-Meza
University of Nebraska at Lincoln - School of Accountancy, Tulane University - A.B. Freeman School of Business and University of Miami - Department of Accounting
Downloads 206 (205,725)
Citation 1

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Goodwill; intangibles; impairment; qualitative assessment; ASC 350; SFAS 142; ASU 2011-08

13.

Auditors’ use of in-house specialists

University of Miami Legal Studies Research Paper No. 3695738, University of Miami Business School Research Paper No. 3695738
Number of pages: 88 Posted: 14 Oct 2020 Last Revised: 24 Jun 2022
Ally Zimmerman, Dereck Barr-Pulliam, Joon-Suk Lee and Miguel Minutti-Meza
Florida State University - Department of Accounting, University of Louisville, Financial Industry Regulatory Authority (FINRA) and University of Miami - Department of Accounting
Downloads 194 (217,236)

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specialists, audits, PCAOB, audit quality, audit costs, experts

14.

Consequences of the Expanded Audit Report for Small and High-risk Companies: Evidence from the United Kingdom’s Alternative Investment Market

Number of pages: 53 Posted: 18 Mar 2021
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 173 (239,757)

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AIM, audit report, key audit matters, abnormal returns, trading volume, audit fees, discretionary accruals

15.

Big Shoes to Fill: CEO Turnover and Pre-Appointment Firm Performance

University of Miami Business School Research Paper No. 3668379
Number of pages: 57 Posted: 10 Sep 2020 Last Revised: 11 May 2022
Miguel Minutti-Meza, Dhananjay Nanda and Rosy Xu
University of Miami - Department of Accounting, University of Miami - Department of Accounting and The Chinese University of Hong Kong
Downloads 168 (271,189)

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CEO turnover, Bayesian learning, relative performance evaluation, target setting, corporate governance

16.

Do Tax Experts Play a Monitoring Role in Audit Engagements?

Number of pages: 60 Posted: 01 Oct 2021 Last Revised: 12 Nov 2021
Saad Siddiqui, Ally Zimmerman, Miguel Minutti-Meza and Andrew M. Bauer
Villanova University, Florida State University - Department of Accounting, University of Miami - Department of Accounting and University of Waterloo - School of Accounting and Finance
Downloads 130 (301,620)

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tax experts, audit of tax accounts, auditors’ use of specialists, audit quality, PCAOB

17.

The Role of Disclosure in Closing Going Private Deals.

Number of pages: 55 Posted: 01 Aug 2018 Last Revised: 04 Aug 2022
Florida International University, University of Miami - Department of Accounting, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Florida International University
Downloads 51 (519,712)

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disclosure; going private; acquisitions; litigation; SEC filings.

18.

Consequences of the Adoption of the Expanded Auditor’s Report: Evidence from Hong Kong

University of Miami Business School Research Paper No. 3392449
Number of pages: 74 Posted: 31 May 2019 Last Revised: 15 Jun 2022
Lin Liao, Miguel Minutti-Meza, Yun Zhang and Youli Zou
Nanjing Audit Univeristy, University of Miami - Department of Accounting, George Washington University and University of Connecticut
Downloads 23 (677,982)
Citation 13

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Key audit matters, market reaction, audit quality, Hong Kong; Mainland China

19.

Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime

Journal of the American Taxation Association, Vol. 41, No. 1, 2019, DOI: 10.2308/atax-52151 , University of Miami Business School Research Paper No. 18-9
Posted: 03 May 2015 Last Revised: 13 Apr 2021
Florida International University, University of Miami - Department of Accounting, University of Miami - Department of Accounting and University of Kansas - School of Business

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tax avoidance, social network analysis, auditor networks, auditor tax expertise

20.

Does Auditor Industry Specialization Improve Audit Quality?

Journal of Accounting Research, Forthcoming
Posted: 08 Jun 2013
Miguel Minutti-Meza
University of Miami - Department of Accounting

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Audit Quality, Earnings Quality, Audit Fees, Auditor Industry Specialization, Matching, Peer Firms

21.

Can Big 4 Versus Non-Big 4 Differences in Audit-Quality Proxies be Attributed to Client Characteristics?

Accounting Review, Vol. 86, No. 1, pp. 259-288
Posted: 16 Jul 2010 Last Revised: 21 Aug 2011
Alastair Lawrence, Miguel Minutti-Meza and Ping Zhang
London Business School, University of Miami - Department of Accounting and University of Toronto - Rotman School of Management

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Big 4 Versus Non-Big 4 Audit Quality, Discretionary Accruals, Ex Ante Cost of Equity Capital, Analyst Forecast Accuracy, Propensity-Score Matching, Attribute-Based Matching