Department: Accounting and Information Systems
Title: Department Head / Associate Professor
Faculty Athletics Representative to NCAA
Ph.D., University of Arizona, 2004
Master of Accounting, University of Arizona, 2000
Bachelor of Accountancy, New Mexico State University, 1998
Publications - Refereed Journal Articles
Zhang, Y., Iyer, R., Melendrez, K., Sankaran, H. "Do Serial Acquirers Bite Off More Than They Can Chew?" Journal of Finance and Accountancy. 2021.
Joo, T., Melendrez, K. "Does the Reliability of Fair Value Measurements Affect the Relation Between Fair Value Adjustments for Unrealized Gains and Losses and Stock Returns?" Journal of Accounting and Finance. 2017.
Billiot, M., Joo, T., Melendrez, K. "Market pricing of fair value measurements for non–financial firms." Journal of Finance and Accountancy. 2017.
Legoria, J., Melendrez, K., Reynolds, J. K. "Qualitative Audit Materiality and Earnings Management." Review of Accounting Studies. 2013.
Smith, W. L., Boje, D. M., Melendrez, K. "The financial crisis and mark–to–market accounting: An analysis of cascading media rhetoric and storytelling." Qualitative Research in Accounting & Management. 2010.
Melendrez, K., Schwartz, W., Trombley, M. "Cash Flow and Accrual Surprises: Persistence and Return Implications." Journal of Accounting, Auditing & Finance. Fall 2008.
Dhaliwal, D., Gleason, C., Heitzman, S., Melendrez, K. "Auditor Fees and Cost of Debt." Journal of Accounting, Auditing & Finance. Winter 2008.
Jones, K., Krishnan, G., Melendrez, K. "Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis." Contemporary Accounting Research. Summer 2008.
Publications - Non-Refereed Journal Articles
Melendrez, K. “The Importance of Disclosure for Fair Value Accounting.” New Mexico Business Outlook. December 2012.
Research in Progress
Ethical Leadership in Higher Education with B. Widner
Economic Development Bonds and Economic Growth with B. Widner
The Effect of GASB 68 on the Cost of Debt
Timeliness of Financial Reporting and Cost of Debt for Governmental Entities
Audit Materiality and Asset Impairments: Implications for Earnings Informativeness and Earnings Management Benchmarks with J. Legoria and J. Soileau
New Mexico State University:
Louisiana State University: