Elizabeht Gutiérrez
Assistant Professor
Ph.D. in Management, UCLA, Los Angeles, USA.
Information Systems and Management Control, Universidad de Chile.
Accountant Auditor, Universidad de Chile.
Research Areas
Financial Accounting, Financial Market Regulation, IFRS, Auditor Reporting, Debt Contracts, Insider Trading
Contact
eligutierrez@fen.uchile.cl
Publicaciones en Revistas con Comité Editorial
- 2025 / The consequences of expanded audit reports for small and risky companies / CONTEMPORARY ACCOUNTING RESEARCH / - No. 1
- 2024 / European Firms’ Delisting Around Major Regulatory Shocks: The Cost-Benefit Tradeoff of the Financial Services Action Plan / Journal of International Accounting Research / - No. 25
- 2020 / ¿Cuáles son los KAMs en el informe del auditor? / Revista Contabilidad y Sistemas, Universidad de Chile / - No. 17
- 2020 / Do going concern opinions provide incremental information to predict corporate defaults? / REVIEW OF ACCOUNTING STUDIES / - No. 4
- 2020 / Are Online Job Postings Informative to Investors? / MANAGEMENT SCIENCE / - No. 7
- 2018 / Consequences of adopting an expanded auditor’s report in the United Kingdom / REVIEW OF ACCOUNTING STUDIES / - No. 4
- 2011 / Episodic Non-linearities and Market Efficiency in the Mexican Stock Market / MANCHESTER SCHOOL / - No. 3
- 2007 / Costos directos en las quiebras. El caso Chileno. Direct cost of bankruptcy. The Chilean case / CAPIC REVIEW
- 2005 / Los Costos de Quiebras en Chile / Estudios de información y control de gestión / - No. 2
Capítulos de libros
Academic/Professional meeting Proceedings
- 2020 / ¿Cuáles son los KAMs en el informe del auditor? / Revista Contabilidad y Sistemas, Universidad de Chile / - No. 17
- 2007 / Costos directos en las quiebras. El caso Chileno. Direct cost of bankruptcy. The Chilean case / CAPIC REVIEW
- 2005 / Los Costos de Quiebras en Chile / Estudios de información y control de gestión / - No. 2
Research Monographs
- 2019 / Are Online Job Postings Informative to Investors?
- 2017 / Mandatory IFRS Adoption and Changes in Default Prediction Accuracy
- 2017 / Are going concern opinions useful in predicting client defaults?
- 2017 / How Badly Do Listed Firms Want to Avoid IFRS? Delisting Decisions in the Post-IFRS Adoption Period
- 2016 / Consequences of Adopting an Expanded Auditor's Report in the United Kingdom
Other Teaching Materials
Columna de Opinión
- 2024 / Nuevas normas sobre presentación y revelación de estados financieros
- 2024 / Nueva norma NIF 18
- 2024 / Nueva norma NIIF 18 modifica la presentación y revelación de los estados financieros
- 2024 / Cambios en la auditoría externa
- 2024 / Nuevas normas de auditoría externa
- 2021 / Normativa internacional de sostenibilidad
- 2020 / Savvy Investors Look to Job Postings to Predict a Company’s Performance
- 2020 / La clave del capital humano que el mercado de valores desconoce
- 2019 / Formación financiera contable consciente
- 2017 / Empresas IPSA con ADR se alistan para nueva norma de auditoría
- 2017 / El nuevo Informe del Auditor
Academic/Professional meeting Presentations
- 2016 / Changing the audit report model: Early evidence from the UK
- 2015 / IFRS adoption and changes in the accuracy of bankruptcy predictions models
- 2015 / Consequences of Changing the Auditor's Report: Early Evidence from the U.K.
Competitive Research Awards Received