1. Home
  2. Academics & Research
  3. Faculty
  4. Elizabeth Gutiérrez

Elizabeth Gutiérrez

  • Assistant Professor
    Academic Training

  • Ph.D. in Management, UCLA, Los Angeles, USA.
    Information Systems and Management Control, Universidad de Chile.
    Accountant Auditor, Universidad de Chile.

Publications in Magazines with Editorial Committee
● 2025 (Forthcoming) / The consequences of expanded audit reports for small and risky companies / CONTEMPORARY ACCOUNTING RESEARCH -
● 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 - Vol. 25, No. 4
● 2020 / Are Online Job Postings Informative to Investors? / MANAGEMENT SCIENCE - Vol. 66, No. 7
● 2018 / Consequences of adopting an expanded auditor’s report in the United Kingdom / REVIEW OF ACCOUNTING STUDIES - Vol. 23, No. 4
● 2011 / Episodic Non-linearities and Market Efficiency in the Mexican Stock Market / MANCHESTER SCHOOL - Vol. 79, No. 3
● 2007 / Costos directos en las quiebras. El caso Chileno. Direct cost of bankruptcy. The Chilean case / CAPIC REVIEW - Vol. 5
● 2005 / Los Costos de Quiebras en Chile / Estudios de información y control de gestión - Vol. 9, No. 2
Book Chapters
● 2012 / No Linealidad en los Retornos Accionarios de Chile
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
Columna de Opinión
● 2021 / Normativa internacional de sostenibilidad
● 2020 / La clave del capital humano que el mercado de valores desconoce
● 2017 / El nuevo Informe del Auditor / Vol. 11
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
● 2021 / Do insiders use audit findings?: Evidence from the expanded audit report in the United Kingdom