Jose Miranda Lopez - Faculty & Adjuncts

Jose Miranda Lopez, PhD

Jose Miranda Lopez, PhD
Assistant Professor of Accounting
College of Business
Accounting and Computer Information Systems
918-631-2794 Helmerich Hall Room 313K


PhD – Texas Tech University Master in Finance – Tecnologico de Monterrey MBA – Tecnologico de Monterrey BA – Tecnologico de Monterrey


Jose Miranda-Lopez is an Assistant Professor in the School of Accounting and Computer Information Systems. He received a Fulbright scholarship to pursue his Ph.D. in Accounting at Texas Tech University and joined the University of Tulsa after serving in the Accounting Departments at California State University, Fullerton and before then at Tecnologico de Monterrey in Guadalajara, Mexico. His research has been published in the Review of Quantitative Finance and Accounting, the International Journal of Accounting, the Journal of Accounting in Emerging Economies and the Journal of International Accounting, Auditing and Taxation, among others.

Research Interests

The Impact of Mexico’s Convergence to International Accounting Standards (IFRS): Value Relevance and the Quality of Financial Information of Companies listed in the Mexican Stock Market.

Teaching Interests

Intermediate Accounting
Financial Statement Analysis


Journal Articles

  • Eiler, L., Tama-Sweet, I. and Miranda-Lopez, J. (2020). “Do ownership restrictions affect firm value? Evidence from Mexico.” International Review of Accounting, Banking and Finance, 12 (3), 1-15.

  • Miranda-Lopez, J., Orlova, S. and Sun, L. (2019). “CEO network centrality and corporate cash holdings.” Review of Quantitative Finance and Accounting, 53 (4), 967-1003.

  • Miranda-Lopez, J. and Valdovinos-Hernandez, I. (2019). “The impact of the global economic crisis of 2008 on earnings quality in Mexico.” Journal of Accounting in Emerging Economies , 9 (3), 407-421.

  • Miranda-Lopez, J., Sander, J. and Sun, L. (2019). “Proximity to broad bond rating change and employee performance.” Managerial Finance, 45 (9), 1309-1326.

  • Miranda-Lopez, J. and Tama-Sweet, I. (2018). “The impact of equity share class on the information content of earnings and cash flows: evidence from Mexico.” International Journal of Accounting, Auditing and Performance Evaluation, 14 (2/3), 105-127.

  • Eiler, L., Miranda-Lopez, J. and Tama-Sweet, I. (2015). “The impact of accounting disclosure and regulatory environment changes on the information content of earnings announcements.” The International Journal of Accounting, 50 (2), 142-169.

  • Miranda-Lopez, J. and Yun, J. (2012). “Value relevance of earnings and fundamental signals during a period of economic and political uncertainty in Mexico.” Internal Auditing, 27 (6), 9-16.

  • Miranda-Lopez, J. and Nichols, L. M. (2012). “The use of earnings and cash flows in investment decisions in the U.S. and in Mexico: Experimental evidence.” Journal of International Accounting, Auditing and Taxation, 21 (2), 198-208.

  • Nichols, L. M. and Miranda-Lopez, J. (2009). “An experiment of the effect of teaching different computational methods of operating cash flows on student understanding.” Journal of Applied Business Research, 25 (3), 57-62.

  • Peng, J. and Miranda-Lopez, J. (2009). “National culture and trust on satisfaction in synchronous collaborative decisions.” Journal of Business and Behavioral Sciences, 20 (1), 98-108.

  • Miranda-Lopez, J. and Nichols, L. M. (2007). “An experiment of student understanding of accruals versus cash flows.” Journal of College Teaching & Learning, 4 (4), 53-58.

  • Miranda Lopez , J. The Impact of Regulatory Environment Changes on the Information Content of Earnings and Cash Flows: Evidence from Mexico.
  • Investor Clienteles and Firm Value: Evidence from Mexico.
  • Miranda Lopez , J. A Re-Examination of the Effects of the Mexican Corporate Governance Code on Quality of Earnings and Its Components.
  • Miranda Lopez , J. The Impact of Mandatory IFRS Adoption on Accounting Quality: Evidence from Mexico.
  • Eiler , L., J. Miranda Lopez, and I. Tama-Sweet. The Impact of Adopting IFRS on Earnings Management: Evidence from Mexico. Journal of Accounting in Emerging Economies.

Courses Taught

  • Advanced Financial Reporting and Analysis
  • Intermediate Financial Accounting II
  • Concepts in Accounting Information II
  • Valuation

Professional Affiliations

  • American Accounting Association

Awards & Honors

  • Third best evaluated instructor in the Business School
  • Fulbright scholarship for doctoral studies in accounting
  • Fellow of Mexico’s National Researchers system
  • Best evaluated professor in the Graduate Business School
  • Ernst & Young Faculty Fellowship
  • Best paper award
  • Faculty Development Summer Fellowship