Sandra Vera-Munoz


Associate Professor

Sandra  Vera-Munoz

Contact Information

Endowed Position

KPMG Faculty Fellow

Biography

Sandra C. Vera-Muñoz is an Associate Professor of Accountancy and KPMG Faculty Fellow. She currently teaches Strategic Cost Management (undergraduate) and Sustainability: Accounting and Reporting (graduate). Her research focuses on corporate environmental disclosures and assurance, and judgment and decision making. She received a B.B.A. from the University of Puerto Rico, an MBA from Penn State University, and a Ph.D. from the University of Texas at Austin. Her dissertation on accounting knowledge and opportunity costs was honored with the AAA/ABO Outstanding Dissertation Award.

She has published in The Accounting Review, Contemporary Accounting Research, Accounting Horizons, Accounting, Organizations and Society, and the Journal of Business Ethics, among others. She serves on the editorial board of the Journal of International Accounting Research, and has served on the editorial boards of Auditing: A Journal of Practice & Theory, The Accounting Review, and Contemporary Accounting Research, among others. She has also served on the AAA/Grant Thornton Doctoral Dissertation Award Committee, the AAA/Publications Committee, the New Faculty Consortium Planning Committee, and as a faculty liaison with KPMG . At Notre Dame, Sandra currently serves in the Sustainability Strategy Oversight Committee, the Lizzadro Chair Search Committee, and the Building Bridges Mentoring Program.

Areas of Expertise

Corporate environmental disclosures

Assurance on sustainability disclosures

Judgment and decision making

Education

BBA, University of Puerto Rico

MBA, Penn State University

C.P.A., State of Texas

Ph D, University of Texas at Austin

Teaching

Strategic Cost Management

Sustainability: Accounting & Reporting

Publications

"Discussion on "The effect of an audit judgment rule on audit committee members' professional skepticism: The case of accounting estimates (Kang, Trotman, and Trotman)", Accounting, Organizations & Society, 46, 2015.

"Firm-value effects of carbon emissions and carbon disclosures", (with Ella Matsumura, Rachna Prakash), The Accounting Review, 29, 2014.

"Carbon Footprint Stomps on Firm Value", (with Ella Mae Matsumura, Rashna Prakash), KPMG's Global Valuation Institute, 2013.

"Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation", (with Neale O'Connor, Francis Chan), Accounting, Organizations and Society, 36, 2011.

"Exploring the extent and determinants of knowledge sharing in audit engagements", (with Chee Chow, Joanna Ho), Asia-Pacific Journal of Accounting and Economics, 15, 2008.

"Corporate governance reforms: Redefined expectations of audit committee responsibilities and effectiveness", (Reprint) Fundamentals of Corporate Governance, SAGE Publications, London, 2007.

"Accountants' usage of causal business models in the presence of benchmark data: A note", (with Margaret Shackell-Dowell, Marc Buehner), Contemporary Accounting Research, 24, 2007.

"Enhancing knowledge sharing in public accounting firms", (with Joanna Ho, Chee Chow), Accounting Horizons/American Accounting Association, 20, 2006.

"Corporate governance reforms: Redefined expectations of audit committee responsibilities and effectiveness", Journal of Business Ethics, 62, 2005.

"Exploring the Openness of Information Sharing in Audits and its Main Impediments", (with Joanna Ho, Chee Chow), Accounting Research Monthly/Accounting Research & Development Foundation, August, 2002.

"Commentary on The Role of Peer Relationships During CPA Firm Mergers", Behavioral Research in Accounting, 10, 1998.

Presentations

2017 Midwest Region Meeting, "To disclose or not to disclose climate-change risk in Form 10-K: Does materiality lie in the eyes of the beholder?" (October 2017).

2017 AAA/Management Accounting Section Research Conference, "Discussion of "Audit team attributes matter: How diversity affects audit quality," by Cameran, Ditillo, and Pettinicchio" (January 6, 2017).

Lynn Pippenger School of Accountancy Fall Research Workshop, University of South Florida, "Users' versus preparers' materiality judgments: Risk relevance of climate change disclosures in Form 10-K" (November 18, 2016).

2016 Auditing Research Conference, University of Texas at Austin, McCombs School of Business, "Users' versus preparers' materiality judgments: Risk relevance of climate change disclosures in Form 10-K" (November 4, 2016).

Faculty seminar on non-financial reporting, "Demand for corporate disclosures on non-financial sustainability information" (December 2, 2015).

Wisconsin School of Business, University of Wisconsin - Madison, "Do Audit Firms’ Procedure Descriptions Communicate Service Quality Level? An Experiment Applying New IAASB Assurance Standards" (October 10, 2014).

International Symposium on Audit Research (ISAR) 2014, "Do Procedures (and Words) Matter When Communicating Assurance? An Experiment Applying New IAASB Standards" (June 21, 2014).

2013 AAA/Diversity Section Meeting, "Diversifying your research agenda" (November 2, 2013).

2012 Production and Operations Management Society (POMS) Annual Meeting, "Voluntary disclosures and the firm-value effects of carbon emissions" (April 20, 2012).

University of Southern California, "Voluntary disclosures and the firm-value effects of carbon emissions" (January 20, 2012).

University of Texas--El Paso, "Voluntary disclosures and the firm-value effects of carbon emissions" (November 18, 2011).

University of Virginia, "Voluntary disclosures and the firm-value effects of carbon emissions" (November 4, 2011).

Rochester Institute of Technology, "Voluntary disclosures and the firm-value effects of carbon emissions" (October 28, 2011).

Colorado State University, "Voluntary disclosures and the firm-value effects of carbon emissions" (October 14, 2011).

American Accounting Association Annual Meeting, "Voluntary disclosures and the firm-value effects of carbon emissions" (August 8, 2011).

Tel-Aviv University, "Voluntary disclosures and the firm-value effects of carbon emissions" (April 12, 2011).

University of Washington, "Voluntary disclosures and the firm-value effects of carbon emissions" (March 11, 2011).

2011 Financial Accounting and Reporting Section Conference, "Carbon Emissions and Firm Value" (January 28, 2011).

2011 Management Accounting Section Research and Case Conference, "Carbon Emissions and Firm Value" (January 7, 2011).

Contemporary Accounting Research Conference, "Invited discussant for ""Cost goals and information timing: How they interact to affect cost reduction in a product design environment," by Gopalakrishnan, Samuels, and Swenson" (November 7, 2009).

American Accounting Association Annual Meeting, "Discussion of, "Effects of performance measure categorization, performance context and intervention on performance evaluation judgments"" (August 5, 2008).

AAA 2008 Management Accounting Research Conference, "The performance consequences of the fit between environment and management control systems: Evidence from publicly-listed Chinese firms" (January 2008).

AAA Annual Meeting, ""Individual and joint effects of balanced scorecard incentive contracts and business lifecycle stage on managerial effort and performance"" (August 9, 2006).

Accounting Research Workshop, ""Accountants' usage of causal relationships: Experimental evidence on decision performance effects of problem similarity and comparison"" (June 23, 2006).

Department of Accountancy's Advisory Board Spring Meeting, ""Cost Accounting: Uncertainty and Judgment"" (April 21, 2006).

Accounting Research Workshop, ""Accountants' usage of causal relationships: Experimental evidence on decision performance effects of problem similarity and comparison"" (March 24, 2006).

2006 Management Accounting Research Conference, ""Accountants' usage of causal relationships: Experimental evidence on the decision performance effects of problem similarity and comparison"" (January 6, 2006).

AAA Annual Meeting, "Knowing vs. applying accounting causal relationships: Experimental evidence on the decision performance effects of problem similarity and comparison" (August 8, 2005).

2nd Annual Ethical Dimensions in Business Conference, "Corporate governance reforms: Redefined expectations of audit committee responsibilities and effectiveness" (November 18, 2004).

Accounting, Behavior, and Organizations Research Conference, ""Enhancing accounting recommendation quality: The joint effect of problem similarity and comparison"" (October 16, 2004).

Accounting Research Workshop Series, ""Enhancing accounting recommendation quality: The joint effect of problem similarity and comparison"" (October 1, 2004).

Auditing Midyear Research Conference, "Can Accountants Interpret Causal Information?" (January 17, 2004).