Jose Miranda Lopez PhD

Assistant Professor of Professional Practice in Accounting Collins College of Business
School of Accounting and Computer Information Systems


José Miranda 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 International Journal of Accounting, the Journal of International Accounting, Auditing and Taxation and Internal Auditing, among others.  He is a member of the American Accounting Association.

M.B.A., Tecnologico de Monterrey
Ph.D., Texas Tech University
Master in Finance, Tecnologico de Monterrey
B.A., Tecnologico de Monterrey

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.

Intermediate Accounting
Financial Statement Analysis

The following may be selected publications rather than a comprehensive list.

Journal Articles

Miranda, J.E., Orlova, S. and Sun, L. (Forthcoming). "CEO network centrality and corporate cash holdings." Review of Quantitative Finance and Accounting

Miranda, J. E. and Valdovinos, I. (Forthcoming). “The impact of the global economic crisis of 2008 on earnings quality in Mexico.” Journal of Accounting in Emerging Economies

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

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

American Accounting Association

ACCT 2113 Concepts in Accounting Information I
ACCT 3123 Intermediate Financial Accounting II
ACCT 5333 Advanced Financial Reporting and Analysis
ACCT 7973 Seminar in Accounting Issues