Miguel Minutti-Meza

University of Miami - Department of Accounting

Associate Professor

Coral Gables, FL 33146-6531

United States

SCHOLARLY PAPERS

13

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CITATIONS
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22

Scholarly Papers (13)

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 1,732 (9,112)
Citation 5

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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 1,133 (17,802)
Citation 6

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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 625 (41,245)
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 603 (43,289)

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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 399 (72,467)
Citation 4

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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 242 (125,464)

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Big 4 Effect; Client Size

7.

Are Going Concern Opinions Useful in Predicting Client Defaults?

Number of pages: 52 Posted: 04 Feb 2017 Last Revised: 26 Feb 2019
Universidad de Chile, University of Miami, University of Miami - Department of Accounting and Florida International University
Downloads 208 (145,339)

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going concern opinions; audit quality; bankruptcy; credit ratings; default prediction; predictive accuracy

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 138 (207,781)

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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 85 (292,343)

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

10.

The Optional Qualitative Assessment in Impairment Tests

Number of pages: 59 Posted: 06 Feb 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 51 (382,606)
Citation 1

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

11.

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

12.

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

13.

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