Mendoza Directory

Faculty & Research

Photo of SandraC.Vera-Munoz

Sandra C. Vera-Munoz

Associate Professor
KPMG Faculty Fellow

BIO

Sandra C. Vera-Muñoz is an Associate Professor of Accountancy and KPMG Faculty Fellow. She currently teaches strategic cost management at the undergraduate level. Her research expertise is in judgment and decision making, voluntary environmental disclosures, and management control systems. 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.

Vera-Muñoz's current research interests include voluntary environmental disclosures, accountants' use of analogical reasoning to understand causal relationships, accountants’ assessments of materially misstated financial statements using non-financial information, and accountants’ judgments of estimation misstatements and biases. She has published in The Accounting Review, Contemporary Accounting Research, Accounting Horizons, and the Asia-Pacific Journal of Accounting & Economics, among others. She serves in the Contemporary Accounting Research's Editorial Board, and has served in The Accounting Review’s Editorial Advisory and Review Board. She serves in the University Committee of International Studies and in the Building Bridges Mentoring Program offered by the Office of the Provost and Student Affairs Office at the University of Notre Dame. She also serves as a faculty adviser in the KPMG Future Diversity Leadership Program, and in the New Faculty Consortium Planning Committee sponsored by the American Accounting Association.

AREAS OF EXPERTISE

EDUCATION

TEACHING

  • Strategic Cost Management

PUBLICATIONS

"Firm-value effects of carbon emissions and carbon disclosures," (with Ella Mae Matsumura, Rachna Prakash, ), To appear in The Accounting Review, Forthcoming, March, 2014.

"Carbon Footprint Stomps on Firm Value," (with Ella Mae Matsumura, Rashna Prakash, ), To appear in KPMG's Global Valuation Institute, October (4th Quarter/Autumn), 2013, 24.

"Competitive forces and the importance of management control systems in emerging-economy firms: The moderating effect of international market orientation," (with Neale G. O'Connor, Francis Chan),  Accounting, Organizations and Society, 36, May, 2011, 226-245.

"Exploring the extent and determinants of knowledge sharing in audit engagements," (with Chee W Chow, Joanna L. Ho, ),  Asia-Pacific Journal of Accounting and Economics, 15, August, 2008, 141-160, 20 pages.

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

"Accountants' usage of causal business models in the presence of benchmark data: A note," (with Margaret B Shackell-Dowell, Marc Buehner),  Contemporary Accounting Research, 24, September, 2007, 1015-1038.

"Enhancing knowledge sharing in public accounting firms," (with Joanna L. Ho, Chee W. Chow),  Accounting Horizons/American Accounting Association, 20, June, 2006, 133-155.

"Corporate governance reforms: Redefined expectations of audit committee responsibilities and effectiveness,"  Journal of Business Ethics, 62, December, 2005, 115-127.

"Exploring the Openness of Information Sharing in Audits and its Main Impediments," (with Joanna L. Ho, Chee W. Chow),  Accounting Research Monthly/Accounting Research & Development Foundation, August, 2002, 126-134.

"Opportunism in Capital Budget Recommendations: The Effects of Past Performance and Its Attributions," (with Joanna L. Ho),  Decision Sciences, 32, No 3, 2001.

"The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance," (with W. R. Kinney, S. E. Bonner),  The Accounting Review, 76, No 3, 2001.

"The Effects of Accounting Knowledge and Context on the Omission of Opportunity Costs in Resource Allocation Decisions,"  The Accounting Review, 73, No 1, 1998.

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

PRESENTATIONS

Sandra C Vera-Munoz, International Symposium on Audit Research (ISAR) 2014, USC, Maastricht U., Nanyang Technology U., U. New South Wales, Maastricht, The Netherlands, "Do Procedures (and Words) Matter When Communicating Assurance? An Experiment Applying New IAASB Standards," (June21, 2014).

Sandra C Vera-Munoz, 2013 AAA/Diversity Section Meeting, American Accounting Association, Atlanta, GA, "Diversifying your research agenda," (November2, 2013).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, 2012 Production and Operations Management Society (POMS) Annual Meeting, Productions and Operations Management Society (POMS), Chicago, IL, "Voluntary disclosures and the firm-value effects of carbon emissions," (April20, 2012).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, University of Southern California, Department of Accountancy, Los Angeles, CA, "Voluntary disclosures and the firm-value effects of carbon emissions," (January20, 2012).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, University of Texas--El Paso, Accounting Department, El Paso, TX, "Voluntary disclosures and the firm-value effects of carbon emissions," (November18, 2011).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, University of Virginia, Darden School of Business, Charlottesville, VA, "Voluntary disclosures and the firm-value effects of carbon emissions," (November4, 2011).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, Rochester Institute of Technology, Accounting Department, Rochester, NY, "Voluntary disclosures and the firm-value effects of carbon emissions," (October28, 2011).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, Colorado State University, Accounting Department, Fort Collins, CO, "Voluntary disclosures and the firm-value effects of carbon emissions," (October14, 2011).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, , American Accounting Association Annual Meeting, American Accounting Association, Denver, CO, "Voluntary disclosures and the firm-value effects of carbon emissions," (August8, 2011).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, Tel-Aviv University, Accounting Department, Tel Aviv, Israel, "Voluntary disclosures and the firm-value effects of carbon emissions," (April12, 2011).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, University of Washington, Accounting Department, Seattle, WA, "Voluntary disclosures and the firm-value effects of carbon emissions," (March11, 2011).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, 2011 Financial Accounting and Reporting Section Conference, American Accounting Association, Tampa Bay, FL, "Carbon Emissions and Firm Value," (January28, 2011).

Ella Mae Matsumura, Rachna Prakash, Sandra C Vera-Munoz, 2011 Management Accounting Section Research and Case Conference, American Accounting Association, Atlanta, GA, "Carbon Emissions and Firm Value," (January7, 2011).

Sandra C Vera-Munoz, Contemporary Accounting Research Conference, Chartered Accountants of Canada, Old Montreal, Quebec, Canada, "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," (November7, 2009).

Sandra C Vera-Munoz, American Accounting Association Annual Meeting, American Accounting Association, Anaheim, California, "Discussion of, "Effects of performance measure categorization, performance context and intervention on performance evaluation judgments"," (August5, 2008).

Neale O'Connor, Sandra C Vera-Munoz, Francis Chan, AAA 2008 Management Accounting Research Conference, American Accounting Association, Management Accounting Section, Long Beach, California, "The performance consequences of the fit between environment and management control systems: Evidence from publicly-listed Chinese firms," (January 2008).

Sandra C Vera-Munoz, AAA Annual Meeting, American Accounting Association, Washington, DC, ""Individual and joint effects of balanced scorecard incentive contracts and business lifecycle stage on managerial effort and performance"," (August9, 2006).

Sandra C Vera-Munoz, Accounting Research Workshop, University of Texas at San Antonio, San Antonio, TX, ""Accountants' usage of causal relationships: Experimental evidence on decision performance effects of problem similarity and comparison"," (June23, 2006).

Sandra C Vera-Munoz, Margaret B Shackell-Dowell, Department of Accountancy's Advisory Board Spring Meeting, Department of Accountancy, Mendoza College of Business, Mendoza College of Business, UND, ""Cost Accounting: Uncertainty and Judgment"," (April21, 2006).

Sandra C Vera-Munoz, Accounting Research Workshop, University of Kentucky, Lexington, KY, ""Accountants' usage of causal relationships: Experimental evidence on decision performance effects of problem similarity and comparison"," (March24, 2006).

Sandra C Vera-Munoz, 2006 Management Accounting Research Conference, American Accounting Association, Clearwater Beach, FL, ""Accountants' usage of causal relationships: Experimental evidence on the decision performance effects of problem similarity and comparison"," (January6, 2006).

Sandra C Vera-Munoz, AAA Annual Meeting, American Accounting Association, San Francisco, CA, "Knowing vs. applying accounting causal relationships: Experimental evidence on the decision performance effects of problem similarity and comparison," (August8, 2005).

Sandra C Vera-Munoz, 2nd Annual Ethical Dimensions in Business Conference, Center for Business Ethics, Mendoza College of Business, Mendoza College of Business, University of Notre Dame, "Corporate governance reforms: Redefined expectations of audit committee responsibilities and effectiveness," (November18, 2004).

Sandra C Vera-Munoz, Accounting, Behavior, and Organizations Research Conference, American Accounting Association, Chicago, IL, ""Enhancing accounting recommendation quality: The joint effect of problem similarity and comparison" ," (October16, 2004).

Sandra C Vera-Munoz, Accounting Research Workshop Series, Accountancy Department, Mendoza College of Business, University of Notre Dame, October 1st, ""Enhancing accounting recommendation quality: The joint effect of problem similarity and comparison" ," (October1, 2004).

Sandra C Vera-Munoz, Auditing Midyear Research Conference, American Accounting Association, Clearwater Beach, FL, "Can Accountants Interpret Causal Information?" (January17, 2004).