Elizabeth Gutiérrez

  • Profesora Asistente
    Formación Académica

  • Ph.D. in Management, UCLA Anderson School of Management, USA.
    Ingeniero en Información y Control de Gestión, Universidad de Chile.
    Contador Auditor, Universidad de Chile.

    Biografía

  • Elizabeth Gutiérrez es Profesora Asistente del Departamento de Sistemas y Control de Gestión (DCS)  de la Universidad de Chile.


    Antes de integrarse al DCS de la Universidad de Chile como académica, se desempeñó como profesora Asistente en School of Accounting, Florida International University.
     
    Ha participado en diversas conferencias internacionales y cuenta con dos publicaciones en Review of Accounting Studies y una en Management Science.
    Campos de Investigación
  • Financial Accounting, Financial Market Regulation, IFRS, Auditor Reporting, Debt Contracts, Insider Trading
Publicaciones en Revistas con Comité Editorial
● 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
Capítulos de libros
● 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