Fulbright Postdoctorate Emphasis: Business Ethics & CSR. University of California, Riverside, 2004-2006
Ph.D. Emphasis: Decision Making in Auditing. University of Alcala, Spain, 2003
M.S. Major: Auditing. University of Alcala and Spanish Institute of Certified Accounts, Spain, 1999
B.A. Major: Accounting. University of Cadiz, Spain, 1996
Business Ethics and Responsibility; Environmental, Social and Governance (ESG) performance assessment; Stock Valuation Using Financial, Environmental, Social, And Governance (ESG) Factors; Financial Statement Analysis
Environmental, Social and Governance (ESG) performance assessment; Decision processes of users of information (auditors, financial analysts, and loan officers); Corporate Social Responsibility; Auditing; Inside Debt
주요 연구 논문 및 저서
Audit fees and hours of Chinese companies listed on the South Korean stock market. Spanish Journal of Finance & Accounting (Co-authors: B. Choi, J. Byun, and D. Moon), forthcoming
Affective Reactions to Sustainability Performance Unintendedly Influence Lending Decisions? Corporate Social Responsibility and Environmental Management, 2021 (Co-authors: D. Moon, J. Perez, and B. Choi)
Corporate Sustainability and the Market Pricing of Accounting Numbers, Corporate Social Responsibility and Environmental Management 2021 (Co-authors: Choi, H., B. Choi, and D. Moon)
Do Investors React Differently to Material versus Immaterial CSR Activities? Contemporary Accounting Research, 2020 (Co-authors: Doocheol Moon, Hun Tong Tan, and Yu Yao)
Empirical analysis of the effect of economic rents on the auditor’s independent behavior, Spanish Journal of Finance & Accounting, 2018 (Co-authors: Emiliano Ruiz, Estibaliz Biedma)
Managing Risk with Socially Responsible Actions in Firms Involved in Controversial Activities and Earnings Management? Spanish Journal of Finance & Accounting, 2018 (Co-authors: Encarna Guillamon and Belen Blanco)
Fair value accounting in the absence of prudence in accounting standards: an illustration with exotic derivatives? Spanish Journal of Finance & Accounting, 2017 (Co-authors: Jacinto Marabel, Doocheol Moon, and Jose Antonio Gonzalo Perez)
Can corporate social responsibility bias lending decisions? Spanish Journal of Finance & Accounting, 2016 (Co-authors: Doocheol Moon and Javier Perez)
Corporate Social Responsibility Enhanced Control Systems Reducing the Likelihood of Fraud? Journal of Business Ethics, 2015 (Co-authors: Waymond Rodgers and Arne Soderbom)
Can Excellence in Corporate Social Performance Improve Investors’ Financial Assessments and Credibility of Managers’ Forecasts? Asia-Pacific Journal of Financial Studies, 2015 (Co-authors: Doocheol Moon and HyunJung Choi)
Can expertise mitigate auditors’ unintentional biases? Journal of International Accounting, Auditing, and Taxation, 2015 (Co-authors: Waymond Rodgers, Emiliano Ruiz, Jose A. Gonzalo-Angulo)
Audit Report Information Content and the Provision of Non-Audit Services: Evidence from Spanish Lending Decisions? Journal of International Accounting, Auditing, and Taxation, 2014 (Co-authors: Emiliano Ruiz and HyunJung Choi)
Do Investors Value a Firm's Commitment to Social Activities? Journal of Business Ethics, 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, 2013 (Co-authors: Belen Blanco and Encarna Guillamon)
Corporate Social Performance, Innovation Intensity, and Financial Performance: Evidence from Lending Decisions? Behavioral Research in Accounting, 2012
To What Extent are Auditors’ Attitudes toward the Evidence Influenced by the Self-Fulfilling Prophecy? Auditing: A Journal of Practice & Theory, 2011 (Co-authors: Waymond Rodgers, Emiliano Ruiz)
Potential Model Misspecification Bias: Formative Indicators Enhancing Theory for Accounting Researchers? The International Journal of Accounting, 2011 (Co-author: Waymond Rodgers)
Ethical Dilemmas in Auditing: Dishonesty or Unintentional Bias? Journal of Business Ethics, 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, 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, 2009 (Co-authors: Waymond Rodgers and Jose Antonio Gonzalo)
Information content and recency effect of the audit report in loan rating decisions? Accounting & Finance, 2007 (Co-authors: Waymond Rodgers and Jose Antonio Gonzalo)
Are Spanish auditors skeptical in going concern evaluations? Managerial Auditing Journal, 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, 2008
Informe de Auditoria y comportamiento de los analistas de riesgos: el modelo de revision de creencias? Spanish Journal of Accounting and Finance, 2005
Una comparacion intersectorial y por tamano de la calidad de la informacion contable? Spanish Journal of Accounting and Finance, 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, 2017, 2018, 2020.
Honorary Alumni Award, University of Cadiz, 2019
In the Media
Executive Training Experience
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: The Accounting Review, Auditing: A Journal of Practice & Theory, Behavioral Research in Accounting, Journal of Business Ethics, Management Accounting Research, Industrial 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.