Miguel Minutti-Meza

University of Miami - Department of Accounting

Associate Professor

Coral Gables, FL 33146-6531

United States

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 8,268

in Total Papers Downloads

5,652

SSRN CITATIONS
Rank 21,312

SSRN RANKINGS

Top 21,312

in Total Papers Citations

17

CROSSREF CITATIONS

20

Scholarly Papers (14)

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 1,807 (8,929)
Citation 10

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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
University of Miami, University of Miami - Department of Accounting and Simon School, University of Rochester
Downloads 1,183 (17,455)
Citation 18

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3.

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 633 (42,324)
Citation 1

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

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 625 (43,075)
Citation 1

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Auditor litigation, audit fees, matching

5.

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 410 (73,159)
Citation 7

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

6.

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 251 (125,705)

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Big 4 Effect; Client Size

7.

Do Going Concern Opinions Provide Incremental Information to Predict Corporate Defaults?

Number of pages: 55 Posted: 04 Feb 2017 Last Revised: 29 Nov 2019
Universidad de Chile, University of Miami, University of Miami - Department of Accounting and Florida International University
Downloads 232 (136,047)

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

8.

Financial Statement Complexity and Bank Lending

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 51 Posted: 17 Jul 2018 Last Revised: 19 Jul 2019
University of Miami, University of Miami, University of Miami - Department of Accounting and University of Miami Business School
Downloads 168 (183,244)

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financial statement complexity, bank lending, debt contracting

9.

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: 57 Posted: 31 May 2019
Lin Liao, Miguel Minutti-Meza, Yun Zhang and Youli Zou
Southwestern University of Finance and Economics, University of Miami - Department of Accounting, George Washington University and George Washington University - Department of Accountancy
Downloads 162 (188,946)

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Auditor opinions, key audit matters, market reaction, audit fees, audit quality

10.

Social Networks Analysis in Accounting and Finance

Number of pages: 51 Posted: 11 Dec 2019
Florida International University (FIU), University of Kentucky - Von Allmen School of Accountancy , University of Miami - Department of Accounting and University of South Florida
Downloads 100 (275,280)

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social network analysis, networks, interlocks, social ties, social capital, literature review

11.

The Optional Qualitative Assessment in Impairment Tests

Number of pages: 57 Posted: 06 Feb 2019 Last Revised: 22 Aug 2019
Dirk E. Black, Jake Krupa and Miguel Minutti-Meza
University of Nebraska at Lincoln - School of Accountancy, University of Miami and University of Miami - Department of Accounting
Downloads 81 (312,341)
Citation 1

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goodwill, intangibles, impairment, qualitative assessment, fair value, ASC 350, SFAS 142

12.

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

Journal of American Taxation Association, Forthcoming, DOI: 10.2308/atax-52151 , University of Miami Business School Research Paper No. 18-9
Posted: 03 May 2015 Last Revised: 10 Oct 2018
Florida International University (FIU), University of Miami - Department of Accounting, University of Miami - Department of Accounting and University of Miami - Department of Accounting

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

13.

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

14.

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