Sandra Vera Munoz

Sandra C. Vera-Muñoz is the Deloitte Foundation Accountancy Department Chair. She currently teaches Sustainability Accounting and Reporting and Impact Invesing and Strategic Cost Management. Her research focuses on climate risk disclosures and assurance, and judgment and decision making. She received a B.B.A. (Accounting) from the University of Puerto Rico, an MBA from Penn State University, and a Ph.D. (Accounting) 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, Auditing: A Journal of Practice and Theory, Accounting Horizons, Accounting, Organizations and Society, and the Journal of Business Ethics, among others. She served on the editorial boards of the Journal of International Accounting Research, Auditing: A Journal of Practice and 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 serves on the Department Chairs Advisory Group and the Building Bridges Mentoring Program, and has served in the Ryan Ethics Chair Search Committee and the Sustainability Strategy Standing Committee.

Areas of Expertise

• Corporate environmental disclosures
• Assurance on sustainability disclosures
• Judgment and decision making

Publications

• "Communicating assurance using pratitioner-customized procedures: An experiment and emerging research opportunities", (With Lisa Gaynor, William Kinney, Jr.), Auditing: A Journal of Practice and Theory, 39, 2020

• "Commentary 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

• "Opportunism in Capital Budget Recommendations: The Effects of Past Performance and Its Attributions", (With Joanna Ho), Decision Sciences, 32, 2001

• "The Effects of Domain Experience and Task Presentation Format on Accountants' Information Relevance Assurance", (With W. Kinney, S. Bonner), The Accounting Review, 76, 2001

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

• "The Effects of Accounting Knowledge and Context on the Omission of Opportunity Costs in Resource Allocation Decisions", The Accounting Review, 73, 1998

Awards

• "Member of 2021 All-Faculty Team", Office of the Provost - University of Notre Dame, 2021
• "One of two women faculty nominated for the Mapother Luncheon Series with Provost Tom Burish, Spring 2018", University of Notre Dame's Committee for Women and Students and Mapother Lunch Series, 2018
• "Invited academician, "Dialogue Dinner"", Ernst & Young Foundation, 2012
• "Honorary Inductee", Beta Alpha Psi, Department of Accountancy, Mendoza College of Business, University of Notre Dame, 2012
• "Honored by Notre Dame Provost Dr. Tom Burish at Notre Dame vs. Navy Football Game", Notre Dame Provost, Dr. Tom Burish, 2011
• "Invited academician, Experiential Learning Development Workshop", Ernst & Young, LLP, 2007
• "Featured in article published by Accounting Today", Accounting Today journal, 2006
• "Invited scholar, 1st Annual Field Research in Accounting & Auditing: A North-American Focused Workshop", Queen's School of Business, Kingston, Ontario, Canada, 2005

Grants

• Deconstructing users' confidence: Full audits, analytical procedures and inquiries, and selected substantive tests, AICPA's Assurance Research Advisory Group (ARAG), $2,950
• The Adoption of Western Management Control Systems by Chinese State-Owned Enterprises: Investigating the Determinants of 'Fit', China's Research Grant Council, $331,000