Nombre
Muñoz Izquierdo, Nora
Correo
nmunoz@cunef.edu
Teléfono
+34 91 448 08 92
Dirección
C/ Leonardo Prieto Castro, 2
Población
28040, Madrid
Biografía
Formación académica
Áreas de interés
Trayectoria profesional
Publicaciones destacadas

Biografía

Universidad Complutense de Madrid

Ph. D. student in Business Administration. October 2013 - Present

Dissertation: The impact of auditing on financial distress prediction (submitted in October 2016)

Universidad Complutense de Madrid

Master´s degree in Research in Business Administration. October 2012 - September 2013

Dissertation: The impact of fair value accounting in the Spanish banking sector.

New York University (NYU), NY

Certificate in Financial Analysis

Specialty: Financial Statement Analysis and Corporate Finance. March 2010 - June 2011

CUNEF ­- Colegio Universitario de Estudios Financieros

Bachelor´s degree in Business Administration with Honors. October 2004 - June 2009

Formación académica

Universidad Complutense de Madrid

Ph. D. student in Business Administration. October 2013 - Present

Dissertation: The impact of auditing on financial distress prediction (submitted in October 2016)

Universidad Complutense de Madrid

Master´s degree in Research in Business Administration. October 2012 - September 2013

Dissertation: The impact of fair value accounting in the Spanish banking sector.

New York University (NYU), NY

Certificate in Financial Analysis

Specialty: Financial Statement Analysis and Corporate Finance. March 2010 - June 2011

CUNEF ­- Colegio Universitario de Estudios Financieros

Bachelor´s degree in Business Administration with Honors. October 2004 - June 2009

Áreas de interés

Bankruptcy and financial distress.

Behavioral Auditing.

Behavioral Economics.

Financial Accounting.

Managerial Accounting.

Trayectoria profesional

Academic employment

CUNEF - Colegio Universitario de Estudios Financieros. February 2013 - Present

Accounting Department

Courses taught: Introduction to Financial Accounting, Intermediate Accounting and Managerial Accounting (English and Spanish)

Professional employment

BBVA New York. July 2009 - September 2012

Senior Analyst in the Finance Department

Financial Analysis for the CFO, Budgeting Process, Preparation of consolidated financial statements of BBVA USA branches, Preparation of external auditors' requirements

Bank of Spain. July 2008 - November 2008

Analyst in the Central Balance Sheet data office

Analysis and treatment of economic and financial information voluntarily submitted by Spanish non-financial corporations

Publicaciones destacadas

Publications

Muñoz-Izquierdo, N., Camacho-Miñano, M.M. & Pascual-Ezama, D. (2016). The content of the audit report in the year prior to bankruptcy filing. Empirical evidence from Spain. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 1-35. ISSN: 0210-2412. [JCR 2015: 0,350; Q4 BUS & FIN] [SJR 2015: 0,194; Q3 ECO; Q4 ACO & FIN]

Muñoz-Izquierdo, N., Camacho-Miñano, M.M. & Pascual-Ezama, D. (2016). Informe de auditoría: clasificación y análisis de “énfasis” y “salvedades”. Revista de Derecho Concursal y Paraconcursal, 24, 429-439. ISSN: 1698-4188.  [CARHUS+ 2014: Grupo B] [CIRC 2012: Grupo B]

Muñoz-Izquierdo, N. & Camacho-Miñano, M.M. (2015). La utilidad de la información financiera en el concurso de acreedores. Revista de Derecho Concursal y Paraconcursal, 23, 281-291. ISSN: 1698-4188. [CARHUS+ 2014: Grupo B] [CIRC 2012: Grupo B]

Muñoz-Izquierdo, N. (2014) El impacto de la aplicación del valor razonable en el sector bancario español. Análisis financiero, 125, 25-42.

Muñoz-Izquierdo, N. (2013) Principales modificaciones propuestas por el FASB sobre instrumentos financieros. Revista Contable, 14-21.

 

Book chapters

Muñoz-Izquierdo, N. & Ramos Méndez, E. (2016). Información de auditoría y concurso de acreedores. En Avances y Retos en Economía Financiera y Empresarial, 301-314. Cruz Rambaud, S., De Pablo Redondo, R. & De la Fuente Sánchez, D. (Coordinadores). Editorial Universitaria Ramón Areces, Madrid. ISBN-13: 978-84-9961-245-4.

 

Research visits

Department of Accounting and Finance, University of Vaasa, Finland. From August 2015 to December 2015. Collaboration with Prof. Erkki K. Laitinen.

 

Research projects

Member of INIFCO-UCM Research Group (Grant number GR3/14 - Research Group number 931559), financially supported by Santander Bank and Complutense University of Madrid.

 

Presentations at conferences

Muñoz-Izquierdo, N., Segovia-Vargas, M.J., Camacho-Miñano, M.M. & Pascual-Ezama, D. Audit report disclosures as a value-added tool for insolvency prediction: Empirical evidence using parametric and non-parametric methodologies. XXII Workshop on Accounting and Management Control “Memorial Raymond Konopka”. University of Vigo, Orense, Spain, January 2017.

Muñoz-Izquierdo, N., Segovia-Vargas, M.J., Camacho-Miñano, M.M. & Pascual-Ezama, D. What explains bankruptcy better? Evidence from the auditor’s report using decision trees. XXII Workshop on Accounting and Management Control “Memorial Raymond Konopka”. University of Vigo, Orense, Spain, January 2017.

Muñoz-Izquierdo, N., Segovia-Vargas, M.J., Camacho-Miñano, M.M. & Pascual-Ezama, D. Audit report disclosures as a value added tool for bankruptcy prediction: Empirical evidence. XXIV Finance Forum (AEFIN). CUNEF, Madrid, Spain, July 2016.

Muñoz-Izquierdo, N., Pascual-Ezama, D. & Camacho-Miñano, M.M. The effect of prior audit and financial information on auditor judgments: Experimental evidence. XII International Accounting Symposium: Current Trends in Accounting Research. Universidad Autónoma de Madrid (UAM), Madrid, Spain, June 2016.

Muñoz-Izquierdo, N., Laitinen, E.K., Camacho-Miñano, M.M. & Pascual-Ezama, D. Does audit report information improve bankruptcy prediction over traditional financial information models? XVII Encuentro ASEPUC. University of the Basque Country, Bilbao, Spain, June 2016.

Muñoz-Izquierdo, N., Pascual-Ezama, D. & Camacho-Miñano, M.M. Does the audit report affect future firms’ viability? An experiment with auditors. VII Jornadas AECA: La importancia de la gestión de riesgos y la auditoría para la viabilidad empresarial. Vigo, Spain, June 2016.

Muñoz-Izquierdo, N., Laitinen, E.K., Camacho-Miñano, M.M. & Pascual-Ezama, D. Does audit report information improve bankruptcy prediction over traditional financial information models? European Accounting Association (EAA) Doctoral Colloquium 2016. Maastricht University, Vaals, Holland, May 2016.

Muñoz-Izquierdo, N., Pascual-Ezama, D. & Camacho-Miñano, M.M. The effect of prior year audit opinions on viability assessments: Experimental evidence. III Research Forum on Challenges in Management Accounting and Control. Pablo de Olavide University, Seville, Spain, April 2016.

Muñoz-Izquierdo, N. The impact of audit variables on firm failure prediction. Presentation of the PhD dissertation project in the Doctoral Colloquium of the XX Workshop on Accounting and Management Control “Memorial Raymond Konopka”. IE, Segovia, Spain, January 2015.