연세대학교 경영대학_MBA

연세대학교경영전문대학원

 

YONSEI UNIVERSITY GRADUATE SCHOOL OF BUSINESS
YONSEI UNIVERSITY GRADUATE SCHOOL OF BUSINESS

연세대학교GRADUATE SCHOOL OF BUSINESS

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전임교수(전체)

안드레스 기랄
안드레스 기랄 교수
학력
  • 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
주요경력
  • 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
강의관심분야
  • 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
연구관심분야
  • 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
주요 연구 논문 및 저서

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

Keynote Speeches

In the Media