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Kevin Melendrez

Kevin Melendrez

Department: Accounting and Information Systems

Title: Department Head / Associate Professor

(575) 646-4901
BC 231
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Faculty Athletics Representative to NCAA

Ph.D., University of Arizona, 2004

  • Major: Accounting
  • Minor: Finance

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:

  • Introductory Financial Accounting: Undergraduate
  • Intermediate Accounting I: Undergraduate
  • Intermediate Accounting II: Undergraduate
  • Governmental and Not-for-Profit Accounting: Undergraduate
  • Financial Statement Analysis & Valuation: Master of Accountancy
  • Advanced Accounting Theory: Master of Accountancy
  • Financial Accounting Research: Master of Accountancy
  • Accounting for Managers: Master of Business Administration

Louisiana State University:

  • Cost Accounting: Undergraduate
  • Cost Accounting: MBA
  • Cost Accounting: Professional MBA