Miguel Minutti-Meza

University of Miami - Department of Accounting

Associate Professor

Coral Gables, FL 33146-6531

United States

  • University of Miami - Department of Accounting

    • Email
    • Tel: 305-284-6287
SCHOLARLY PAPERS

23

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Top 6,043

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230

Scholarly Papers (23)

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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 2,514 (11,405)
Citation 86

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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 1,504 (25,513)
Citation 57

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3.

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 1,206 (35,247)
Citation 34

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

4.

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 1,058 (42,778)

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

5.

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: 18 Jul 2023
Indraneel Chakraborty, Andrew J. Leone, Miguel Minutti-Meza and Matthew Phillips
University of Miami - Department of Finance, Northwestern University, University of Miami - Department of Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 915 (52,177)

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financial statement complexity, bank lending, debt contracting

6.

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 890 (54,199)
Citation 3

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Auditor litigation, audit fees, matching

7.

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
Francesco Bova, Miguel Minutti-Meza, Gordon D. Richardson and Dushyantkumar Vyas
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 776 (65,222)
Citation 2

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

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 581 (94,417)
Citation 12

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

9.

Auditors’ Use of In-house Specialists

University of Miami Legal Studies Research Paper No. 3695738, Journal of Accounting Research, Forthcoming
Number of pages: 68 Posted: 14 Oct 2020 Last Revised: 08 Apr 2023
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 555 (100,348)
Citation 9

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

10.

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 537 (104,531)
Citation 20

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

11.

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 503 (113,769)

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

12.

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 410 (145,068)
Citation 4

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

13.

The Role of In-House Tax Experts on Audit Engagements

Number of pages: 50 Posted: 01 Oct 2021 Last Revised: 14 Nov 2023
Andrew M. Bauer, Miguel Minutti-Meza, Saad Siddiqui and Ally Zimmerman
University of Waterloo - School of Accounting and Finance, University of Miami - Department of Accounting, University of Texas at Austin and Florida State University - Department of Accounting
Downloads 373 (159,954)

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

14.

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 372 (160,430)
Citation 2

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Big 4 Effect; Client Size

15.

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
Iowa State University - College of Business, Tulane University - A.B. Freeman School of Business and University of Miami - Department of Accounting
Downloads 299 (202,965)
Citation 1

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

16.

A New Wave of Talent: Big 4 Response to Partner Qualification Requirements in China

University of Miami Business School Research Paper No. 4392013
Number of pages: 53 Posted: 27 Mar 2023 Last Revised: 20 Feb 2024
Pietro A. Bianchi, Lin Liao, Miguel Minutti-Meza and Yini Wang
Florida International University, Nanjing Audit University, University of Miami - Department of Accounting and Loyola Marymount University
Downloads 190 (317,071)

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Big 4, Localization Rule, Licensing, China, Audit Quality, Auditor Human Capital

17.

The Real Effects of Disclosure in Going Private Deals

University of Miami Business School Research Paper No. 4392782
Number of pages: 54 Posted: 27 Mar 2023
Pietro A. Bianchi, Miguel Minutti-Meza and Maria Vulcheva
Florida International University, University of Miami - Department of Accounting and Florida International University
Downloads 144 (400,030)

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going private transactions, real effects, disclosure, litigation, SEC filings, acquisitions

18.

Auditors' National Office Consultations

University of Miami Business School Research Paper No. 4777012
Number of pages: 47 Posted: 01 Apr 2024 Last Revised: 19 Apr 2024
Matthew Sherwood, Miguel Minutti-Meza and Ally Zimmerman
University of Massachusetts Amherst - Isenberg School of Management, University of Miami - Department of Accounting and Florida State University - Department of Accounting
Downloads 136 (423,293)

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national office, consultations, audit quality, PCAOB, inspections

19.

Consequences of Key Audit Matters in Emerging Economies: Evidence from Hong Kong and Mainland China

Number of pages: 86 Posted: 15 Apr 2024
Lin Liao, Miguel Minutti-Meza, Valbona Sulcaj, Yun Zhang and Youli Zou
Nanjing Audit University, University of Miami - Department of Accounting, University of Texas at El Paso - Department of Accounting & Information Systems, George Washington University and University of Connecticut
Downloads 123 (457,880)

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Auditor's report, Key audit matters, Market reaction, Audit quality, Emerging Markets

20.

Social Networks Analysis in Accounting and Finance

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2019 Last Revised: 01 Sep 2023
Pietro A. Bianchi, Monika Causholli, Miguel Minutti-Meza and Valbona Sulcaj
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

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

21.

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
Pietro A. Bianchi, Diana Falsetta, Miguel Minutti-Meza and Eric H. Weisbrod
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

22.

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

23.

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