Andrés Guiral

Yonsei University — South Korea

Business, Management and Accounting · Social Sciences

14h-index913citations43works0.02yr avg
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Research Topics

Auditing, Earnings Management, Governance(28), Corporate Social Responsibility Reporting(17), Corporate Finance and Governance(16), Environmental Sustainability in Business(9), Ethics in Business and Education(9)

Publications43 total

Does CEO Inside Debt Improve the Quality of Internal Control Audit Opinions? Actual and Suspected Failures
International Journal of Auditing·2025
The Implications of Audit Firms' Responses to the PCAOB's Triennial Inspection Reports
SSRN Electronic Journal·2025Open Access
The two sides of corporate social responsibility and the quality of internal control audit opinions
International Journal of Auditing·2023· 6 citedOpen Access
Audit fees and hours of Chinese companies listed on the South Korean stock market
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad·2022· 1 cited
Do affective reactions to sustainability performance unintendedly influence lending decisions?
Corporate Social Responsibility and Environmental Management·2021· 5 cited
Corporate sustainability and the market pricing of accounting numbers
Corporate Social Responsibility and Environmental Management·2021· 8 citedOpen Access
What Drives Investor Response to CSR Performance Reports?
Contemporary Accounting Research·2019· 91 citedOpen Access
The value relevance of expected vs. unexpected going concern opinions
Investment Management and Financial Innovations·2019· 3 citedOpen Access
Trusting/Distrusting Auditors’ Opinions
Sustainability·2019· 10 citedOpen Access
Who Is the Beneficiary of Slack on Corporate Financial Performance and Corporate Philanthropy? Evidence from South Korea
Sustainability·2019· 5 citedOpen Access
CEOs’ Debt-Based Compensation and CSR. Its effect on Risk and Performance
Academy of Management Proceedings·2018
What Drives Investor Response to CSR Performance Reports?
SSRN Electronic Journal·2018· 1 citedOpen Access
ANÁLISIS empírico del efecto de las rentas económicas en el comportamiento independiente del auditor
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad·2017· 4 cited
Managing risk with socially responsible actions in firms involved in controversial activities and earnings management
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad·2017· 14 cited
Fair value accounting in the absence of prudence in accounting standards: an illustration with exotic derivatives
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad·2016· 5 cited
Can corporate social responsibility bias lending decisions?
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad·2016· 3 cited
Can expertise mitigate auditors’ unintentional biases?
Journal of International Accounting Auditing and Taxation·2015· 32 citedOpen Access
Auditor provided tax services and aggressive reporting
Information (Japan)·2014
Can Excellence in Corporate Social Performance Improve Investors' Financial Assessments and Credibility of Managers' Forecasts?
Asia-Pacific Journal of Financial Studies·2014· 9 cited
The Effect of Auditor-Provided Tax Services on Tax and Financial Reporting Aggressiveness
Advanced Science and Technology Letters·2014· 4 cited
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Frequent Co-authors

Waymond Rodgers(16), Doocheol Moon(12), José A. Gonzalo(7), Encarna Guillamón Saorín(6), Emiliano Ruiz(6), Emiliano Ruiz Barbadillo(6), Belén Blanco(5), Hiu Lam Choy(3), José Antonio Gonzalo Angulo(3), Hun‐Tong Tan(2), Yao Yu(2), Hyun‐Jung Choi(2), Byungchul Choi(2), Javier Perez‐Garcia(2), Jungyoon Byun(2), Minyoung Noh(2), Arne Söderbom(1), Francisco Esteo(1), Hyun Jung Choi(1), Nieves Gómez Aguilar(1)