연세대학교 경영전문대학원

교수진

교수진
  • 안드레스 기랄 부교수
  • 전공   회계
    Ph.D. University of Alcala
  • 연구실   경영관 638
  • 연락처   02-2123-6567
  • 이메일   andres.guiral@yonsei.ac.kr
  • 홈페이지   기업윤리센터

학력

Postdoctorate Emphasis: Business Ethics. University of California, Riverside (UCR), 2004-2006
Ph.D Emphasis: Decision Making in Auditing. University of Alcala, Spain, 2003
M.B.A. Major: Auditing. University of Alcala and Spanish Institute of Certified Accounts, Spain, 1999
B.A. Major: Accounting. University of Cadiz, Spain, 1996

주요경력

Associate Professor, School of Business, Yonsei University, 2012-Present
Director, Yonsei Center for Global Business Ethics and Responsibility, 2016-Present
Associate Professor, Business School, University of Alcala, 2006-2012
Postdoctoral Fulbright Fellow, Accounting and Information Systems Department, Anderson Graduate School of Management, University of California, Riverside (UCR), 2004-2006 
Visiting Professor, Accounting School, University of Kansai (Japan), April-June, 2006
Visiting Professor, Sheffield University Management School (UK), August-November 1999.
Visiting Professor, Fachhochschule Pforzheim, July 2002.
Academic Director, Master in Banking and Finance (taught in English), Santander Bank and CIFF, 2006-2012
Academic Director, Ph.D program in Management Sciences, University of Alcala, 2009-2012
Visiting Professor, Fachhochschule Pforzheim, July 2002.
Assistant Professor, School of Management, University of Alcala, 1998-2003.

강의관심분야

Auditing
Financial accounting
Behavioral decision making
Financial statement analysis
Business Ethics and Corporate Social Responsibility

연구관심분야

Decision processes of users of information (auditors, financial analysts and loan officers)
Corporate social responsibility
Conflicts of interests
Audit market

주요 연구 논문 및 저서

“Managing Risk with Socially Responsible Actions in Firms Involved in Controversial Activities and Earnings Management”, (Co-authors: Encarna Guillamon and Belen Blanco), Spanish Journal of Finance & Accounting, forthcoming

“Fair value accounting in the absence of prudence in accounting standards: an illustration with exotic derivatives”, (Co-authors: Jacinto Marabel, Doocheol Moon and Jose Antonio Gonzalo Perez), Spanish Journal of Finance & Accounting, forthcoming

“Can corporate social responsibility bias lending decisions?”, (Co-authors: Doocheol Moon and Javier Perez), Spanish Journal of Finance & Accounting, forthcoming

“Corporate Social Responsibility Enhanced Control Systems Reducing the Likelihood of Fraud”, Journal of Business Ethics (Co-authors: Waymond Rodgers and Arne Soderbom), 2015.

“Can Excellence in Corporate Social Performance Improve Investors’ Financial Assessments and Credibility of Managers’ Forecasts?”, Asia-Pacific Journal of Financial Studies (Co-authors: Doocheol Moon and HyunJung Choi), 2015.

"Can expertise mitigate auditors’ unintentional biases?", Journal of International Accounting, Auditing and Taxation, (Co-authors: Waymond Rodgers, Emiliano Ruiz, Jose A. Gonzalo-Angulo), 2015

“Audit Report Information Content and the Provision of Non-Audit Services: Evidence from Spanish Lending Decisions”, Journal of International Accounting, Auditing and Taxation (Co-authors: Emiliano Ruiz and HyunJung Choi), 2014.

“Do Investors Value a Firm's Commitment to Social Activities?”, Journal of Business Ethics Vol. 114 (4), 2013 (Co-authors: Waymond Rodgers and Helen Choy).

“Do Non-socially Responsible Companies Achieve Legitimacy Through Socially Responsible Actions? The Mediating Effect of Innovation”, Journal of Business Ethics (Co-authors: Belen Blanco and Encarna Guillamon), 2015.

“Corporate Social Performance, Innovation Intensity, and Financial Performance: Evidence from Lending Decisions”, Behavioral Research in Accounting, vol. 24 (2), 2012.

“To What Extent are Auditors’ Attitudes toward the Evidence Influenced by the Self-Fulfilling Prophecy?”, Auditing: A Journal of Practice & Theory, vol. 30(1), 2011 (Co-authors: Waymond Rodgers, Emiliano Ruiz).

“Potential Model Misspecification Bias: Formative Indicators Enhancing Theory for Accounting Researchers”, The International Journal of Accounting, vol. 46(1), 2011 (Co-author: Waymond Rodgers).

“Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias”, Journal of Business Ethics, vol. 91, Supplement 1, 2010 (Co-authors: Waymond Rodgers, Emiliano Ruiz and Jose Antonio Gonzalo).

“Different Pathways that Suggest Whether Auditors’ Going Concern Opinions are Ethically Based”, Journal of Business Ethics, vol. 86 (3), 2009 (Co-authors: Waymond Rodgers and Jose Antonio Gonzalo).

“Auditor independence and corporate governance: Are auditors’ opinions ethically unbiased?, European Journal of International Management, Special Issue on Corporate Governance, vol. 3 (1), 2009 (Co-authors: Waymond Rodgers and Jose Antonio Gonzalo).

“Information content and recency effect of the audit report in loan rating decisions”, Accounting & Finance, 47(2), 2007 (Co-authors: Waymond Rodgers and Jose Antonio Gonzalo).

“Independent auditing involvement with corporate governance issues”, Corporate Ownership and Control, vol. 5(1), 2007 (Co-authors: Waymond Rodgers and Helen Choy).

“Are Spanish auditors skeptical in going concern evaluations?”, Managerial Auditing Journal, vol. 21 (6), 2006 (Co-author: Francisco Esteo).

“La hipotesis de la profecia autocumplida en la evaluacion de la evidencia en el contexto de la gestion continuada”, Revista de Contabilidad-Spanish Accounting Review, vol. 11(1), 2008.

“Informe de Auditoria y comportamiento de los analistas de riesgos: el modelo de revision de creencias”, Spanish Journal of Accounting and Finance, vol. 152, 2005.

“Una comparacion intersectorial y por tamano de la calidad de la informacion contable”, Revista Espanola de Financiacion y Contabilidad-Spanish Journal of Accounting and Finance, vol. 112, 2002. (Co-authors: Emiliano Ruiz Barbadillo and Nieves Gomez Aguilar).

주요 학술활동 및 수상

Best young Researcher, University of Alcala, 2009
Research award in Financial Accounting “Jose Maria fernandez Pirla” (XIV Edition), Spanish Institute of Certified Accountants (ICAC), 2007.
Best paper award, “The link between corporate social responsibility and corporate financial performance on the valuation of common stock”, 31st European Accounting Association Annual Congress, Rotterdam, 2008.
Extraordinary Doctorate Award, University of Alcal, 2003.
Outstanding Teaching Award, School of Business, Yonsei University, 2017of Alcala, 2003.

기타

Executive training experience in teaching Advanced Financial Accounting (M&A, Consolidation, Financial statement analysis, Tax accounting, etc.) for loan officers and internal auditors at Santander Bank (more than 350 hours), and Advanced Financial Accounting, Auditing & IFRS for partners, managers and senior auditors at KPMG Peat Marwick (more than 250 hours).

Referee for: Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Journal of Business Ethics, Management Accounting ResearchIndustrial Management & Data Systems, Academia Revista Latinoamericana de Administracion, Spanish Journal of Finance and Accounting, Spanish Accounting Review, AAA Annual Meeting (Auditing Section), ABO Accounting, Behavior and Organizations Research Conference, AOM Academy of Management Meeting (OB Division).

Global Business Ethics Case Competition organizer - in collaboration with Boston University (USA), Newcastle University (UK), Fudan University (Shanghai, China) the Indian Institute of Management Ahmedabad (India’s), and St. Gallen University (Switzerland). 2016 and 2017 editions.

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