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

14

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SSRN CITATIONS
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Top 15,261

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35

CROSSREF CITATIONS

30

Scholarly Papers (14)

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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 1,888 (8,920)
Citation 11

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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 1,211 (17,874)
Citation 43

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3.

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 644 (43,784)
Citation 1

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Auditor litigation, audit fees, matching

4.

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 640 (44,186)
Citation 1

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

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 428 (73,275)
Citation 9

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

6.

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: 07 May 2020
Elizabeth F. Gutierrez, Jake Krupa, Miguel Minutti-Meza and Maria Vulcheva
Universidad de Chile, University of Miami, University of Miami - Department of Accounting and Florida International University
Downloads 275 (120,416)

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

7.

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 257 (129,300)
Citation 2

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Big 4 Effect; Client Size

8.

Social Networks Analysis in Accounting and Finance

University of Miami Business School Research Paper No. 3495299
Number of pages: 51 Posted: 11 Dec 2019
Pietro A. Bianchi, Monika Causholli, Miguel Minutti-Meza and Raul Villamil-Otero
Florida International University (FIU), University of Kentucky - Von Allmen School of Accountancy , University of Miami - Department of Accounting and University of South Florida
Downloads 217 (152,565)
Citation 1

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

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 University of Conneticut
Downloads 217 (152,565)
Citation 1

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

10.

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
Indraneel Chakraborty, Andrew J. Leone, Miguel Minutti-Meza and Matthew Phillips
University of Miami, Northwestern University, University of Miami - Department of Accounting and University of Miami Business School
Downloads 206 (160,195)

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financial statement complexity, bank lending, debt contracting

11.

The Optional Qualitative Assessment in Impairment Tests

Number of pages: 55 Posted: 06 Feb 2019 Last Revised: 13 Feb 2020
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 104 (278,935)
Citation 1

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Goodwill, intangibles, impairment, qualitative assessment, fair value, ASC 350, SFAS 142, ASU 2011-08

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