• 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

• Professor of Accounting, Yonsei School of Business, 2019-present
• Director, Yonsei Center for Shared Management Research, Yonsei School of Business, 2021-present
• Korea ESG Club Advisory Professor, Korea Economic Daily (한국경제), 2021-present
• Associate Dean of International Affairs, Yonsei School of Business, 2021-2023
• Chair of the Accounting Division, Yonsei School of Business, 2022
• Academic Director, Global MBA, Yonsei School of Business, 2019-2022
• Director, Yonsei Center for Global Business Ethics and Responsibility, Yonsei School of Business, 2016-2019
• Associate Professor of Accounting, Yonsei School of Business, 2012-2019
• Associate Professor of Accounting, School of Management, University of Alcala, 2007-2012.
• Postdoctoral Fulbright Visiting 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, Santander Bank and CIFF, 2006-2012
• Academic Director, Ph.D. program in Management Sciences, University of Alcala, 2009-2012
• Assistant Professor of Accounting, School of Management, University of Alcala, 1998-2003

• Auditing; Behavioral Research in Accounting; Business Ethics and Responsibility; Environmental, Social, and Governance (ESG) performance assessment; Stock Valuation Using Financial, Environmental, Social, And Governance (ESG) Factors; Financial Statement Analysis

• Behavioral Research in Accounting; Auditing; 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

Publications

• Does CEO Inside Debt Improve the Accuracy of Internal Control Audit Opinions? Actual and Suspected Failures. International Journal of Auditing, 2025 (Co-authors: Encarna Guillamon and Doocheol Moon).
• The Two Sides of Corporate Social Responsibility and the Quality of Internal Control Audit Opinions. International Journal of Auditing, 2024 (Co-authors: Encarna Guillamon and Belen Blanco).
• Audit fees and hours of Chinese companies listed on the South Korean stock market. Spanish Journal of Finance & Accounting, 2023 (Co-authors: B. Choi, J. Byun, and D. Moon).
• 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 (FT50), 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).
• 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 (FT50), 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 (FT50), 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 (FT50), 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 (FT50), 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 (FT50), 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).

Working Papers

• "Do Small Audit Firms Strategically Respond to PCAOB Reports?" (with Encarna Guillamón, Miguel Minnutti-Meza and Doocheol Moon)
• "The Implications of Variations in PCAOB Monitoring and Audit Firms' Remediation Efforts After Inspections", (with Encarna Guillamón, Miguel Minnutti-Meza, and Doocheol Moon)
• "What Do Going-Concern Paragraphs Reveal about Corporate Failure? Language Characteristics, Content-Severity, and Timing", (with Encarna Guillamón, Miguel Minnutti-Meza, Doocheol Moon, and Emiliano Ruiz)
• "CEOs' Debt-Based Compensation and Stakeholder Incentive Alignment: The Relationships Between CEO Inside Debt, CSR and Firm Performance" (with Belen Blanco, Luis Gómez-Mejía, Encarna Guillamón, Doocheol Moon, and Josep Tribó)

• 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 Alcala, 2003.
• Outstanding Teaching Award, School of Business, Yonsei University, 2017, 2018, 2020, 2022.
• Honorary Alumni Award, University of Cadiz, 2019

Keynote Speeches

• "Understanding The New Normal: Global and Korean ESG Trends," Breakfast Webinar at the British Chamber of Commerce in Korea (BCCK), forthcoming - July 21, 2021
• "Getting ready for ESG management," Daily Dongbang ESG Forum – June 16, 2021
• "Developing a Korean ESG-Sustainability Model," Hankyung The Korea Economic Daily ESG Seminar – October 19, 2020, 'ESG 시대 한국 기업의 과제' 세미나
• "Global ESG Trends and Financial Sustainable Businesses," Hankyung The Korea Economic Daily ESG Seminar – April 29, 2021, 제1기 실무자를 위한 ESG 가이드 과정
• "The Impact of CSR performance on Firm Value," Santander Bank, Headquarters

In the Media

• May 12, 2022 | 데일리동방 (Economic Daily) "2세 경영 체제 연착륙..."실적 호조 전망"
• May 8, 2022 | MBC 다큐프라임 (TV) "ESG 경영의 아름다운 현장을"
• Dec 28, 2021 | 데일리동방 (Daily Dongbang) '한화그룹, 기업지배구조헌장 공표...김동관 대표 힘 실어주나"
• June 22, 2021 | 데일리동방 (Daily Dongbang) '글로벌 ESG 평가 때 기업 오너 스캔들 크게 안 본다"
• June 17, 2021 | 데일리동방 (Daily Dongbang) '안드레스 기랄 "ESG 조치, 핵심사업에 초점 맞춰 제품 품질 높여라"
• June 17, 2021 | 데일리동방 (Daily Dongbang) '의무 공시' 앞둔 ESG…당국 "천차만별 평가 가중치 둘러싼 논의 계속"
• June 15, 2021 | 데일리동방 (Daily Dongbang) 'ESG가 기업의 생사 가른다"
• April 11, 2021 | 한국경제 (The Korea Economic Daily) "ESG. 진짜 착한 기업 되려면…친환경 경영에 실적도 뒷받침돼야"
• November 20, 2020 | 한국경제 (The Korea Economic Daily) "같은 회사 ESG 등급, 평가사마다 '천차만별'…글로벌 기준도 韓에 불리"
• April 13, 2021 | 한국경제 (The Korea Economic Daily) “ESG의 모든 것, 한경에 물어봐~ 드림팀이 기업 컨설팅도 돕는다”
• March 24, 2021 | 한국경제 (The Korea Economic Daily) “실무부터 경영까지…진짜 ESG 전문가들이 온다”
• March 25, 2021 | 한국경제 (The Korea Economic Daily) “한경 ESG 아카데미 출범, 'ESG 반상회'는 NO!…핵심만 콕 짚어준다”
• March 12, 2021 | 한국경제 (The Korea Economic Daily) “SG 우등생' 네이버, S&P선 꼴찌 수준…기관마다 '널뛰기 평가”
• Center for Financial Reporting and Auditing (CFRA) at ESMT Berlin, research digest series "How are CSR issues processed?”

• 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.