BUSINESS UC3M

@UC3M_BUSINESS

Kurt Desender

Associate Professor of Management

Education

Kurt holds a doctorate in Business Economics from the Autonomous University of Barcelona. He has a master’s degree in Economics, Management and Business Organization from the Autonomous University of Barcelona and a degree in Business Administration and Management from the Catholic University of Leuven.

Research Interests

His research interests focus on corporate governance, business management, CSR, and financial accounting.

Selected publications

Aguilera, R. V., Desender, K., LopezPuertas-Lamy, M. “From Universal Owners to Owners of the Universe? How the Big Three Are Reshaping Corporate Governance“, Corporate Governance: An International Review (forthcoming)

Desender, K., & Epure, M. (2021). “The pressure behind corporate social performance: Ownership and institutional configurations“. Global Strategy Journal, 11(2), 210–244.

Desender, K., López-Puertas-Lamy, M., Pattitoni, P., Petracci, B.: “Corporate Social Responsibility and Cost of Financing – the Importance of the International Corporate Governance System”, Corporate Governance: An International Review 28, 207-234

Aguilera, R. V., Desender, K., LopezPuertas-Lamy, M., Lee, J.H.: “The governance impact of a changing investor landscape”, Journal of International Business Studies vol. 48 (2), 2017, 195–221.

Desender, K., Aguilera, R. V., LopezPuertas-Lamy, M, Crespi-Cladera, R.: “A Clash of Governance Logics: Foreign Ownership and Board Monitoring”, Strategic Management Journal vol. 37 (2), 2016, 349–369.

Desender, K., Aguilera, R. V., Crespi-Cladera, R., Garcia Cestona, M.A.: “When Does Ownership Matter? Board Characteristics and Behavior“, Strategic Management Journal vol. 34 (7), 2013, 823–842.

Aguilera, R. V., Desender, K., LopezPuertas-Lamy, M. "From Universal Owners to Owners of the Universe? How the Big Three Are Reshaping Corporate Governance", Corporate Governance: An International Review (forthcoming)

Desender, K., & Epure, M. (2021). "The pressure behind corporate social performance: Ownership and institutional configurations". Global Strategy Journal, 11(2), 210–244.

Surroca, J., Aguilera. R., Desender, K. & Tribó, J.A.: "Is managerial entrenchment always bad and corporate social responsibility always good? A cross‐national examination of their combined influence on shareholder value”, Strategic Management Journal 41, 891-920

Desender, K., López-Puertas-Lamy, M., Pattitoni, P., Petracci, B.: “Corporate Social Responsibility and Cost of Financing – the Importance of the International Corporate Governance System”, Corporate Governance: An International Review 28, 207-234

López-Puertas-Lamy, M., Desender, K., Epure, M.: “Corporate Social Responsibility and the Assessment by Auditors of the Risk of Material Misstatement”, Journal of Business Finance & Accounting vol. 44 (9-10), 2017, 1276–1314.

Aguilera, R. V., Desender, K., LopezPuertas-Lamy, M., Lee, J.H.: “The governance impact of a changing investor landscape”, Journal of International Business Studies vol. 48 (2), 2017, 195–221.

Desender, K., Aguilera, R. V., LopezPuertas-Lamy, M, Crespi-Cladera, R.: “A Clash of Governance Logics: Foreign Ownership and Board Monitoring”, Strategic Management Journal vol. 37 (2), 2016, 349–369.

Aguilera, R., Desender, K., Bednar, M., Lee, J.: “Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle”, Academy of Management Annals vol. 9 (1), 2015, 483-573.

Aguilera R. V, Desender, K.: “Gobierno Corporativo: Mapa Actual y Nuevas Tendencias”, Informe Situación Social de España 2015, Capítulo 8 (2015).

Desender, K., Aguilera, R. V., Crespi-Cladera, R., Garcia Cestona, M.A.: “When Does Ownership Matter? Board Characteristics and Behavior”, Strategic Management Journal vol. 34 (7), 2013, 823–842.

Aguilera R. V, Desender, K.: “Methodological challenges in comparative corporate governance and strategic issues” in Wang CL, Ketchen D, Bergh D. (ed.) Research Methodology in Strategy and
Management, Emerald Group Publishing Limited (2012).

Desender, K., Castro, E., Escamilla de León, S.: “Earnings Management and Culture”, The American Journal of Economics and Sociology vol. 70 (3), 2011, 639-670.

Aguilera R. V, Desender K, Kabbach de Castro L.: “A Configurational Perspective on Comparative Corporate Governanc” in SAGE Handbook of Corporate Governance, Sage Publications (2011).

Desender K.: “The influence of the board composition on enterprise risk management” in Handbook of Research on Enterprise IT Governance, Business Value and Performance Measurement, IGI Global (2010).

Desender, K., & LopezPuertas-Lamy, M. (2026). "The boardroom firewall: Gender diversity and cybersecurity". Journal of International Accounting, Auditing and Taxation, 60, 100750.

Aguilera, R. V., Desender, K., LopezPuertas-Lamy, M. (2025) "From Universal Owners to Owners of the Universe? How the Big Three Are Reshaping Corporate Governance", Corporate Governance: An International Review 33, 462-482

Aguilera, R. V., Desender, K., LopezPuertas-Lamy, M. (2021) "Bridging Accounting and Corporate Governance: New Avenues of Research", The International Journal of Accounting 56, 2180001

Desender, K., & Epure, M. (2021). "The pressure behind corporate social performance: Ownership and institutional configurations". Global Strategy Journal, 11(2), 210–244.

Surroca, J., Aguilera. R., Desender, K. & Tribó, J.A. (2020) "Is managerial entrenchment always bad and corporate social responsibility always good? A cross‐national examination of their combined influence on shareholder value”, Strategic Management Journal 41, 891-920

Desender, K., López-Puertas-Lamy, M., Pattitoni, P., Petracci, B. (2020) "Corporate Social Responsibility and Cost of Financing – the Importance of the International Corporate Governance System", Corporate Governance: An International Review 28, 207-234

López-Puertas-Lamy, M., Desender, K., Epure, M. (2017) "Corporate Social Responsibility and the Assessment by Auditors of the Risk of Material Misstatement", Journal of Business Finance & Accounting vol. 44 (9-10), 2017, 1276–1314.

Aguilera, R. V., Desender, K., LopezPuertas-Lamy, M., Lee, J.H. (2017) "The governance impact of a changing investor landscape", Journal of International Business Studies vol. 48 (2), 2017, 195–221.

Desender, K., Aguilera, R. V., LopezPuertas-Lamy, M, Crespi-Cladera, R. (2016) "A Clash of Governance Logics: Foreign Ownership and Board Monitoring", Strategic Management Journal vol. 37 (2), 2016, 349–369.

Aguilera, R., Desender, K., Bednar, M., Lee, J. (2015) " Connecting the Dots: Bringing External Corporate Governance into the Corporate Governance Puzzle", Academy of Management Annals vol. 9 (1), 2015, 483-573.

Aguilera R. V, Desender, K. (2015) "Gobierno Corporativo: Mapa Actual y Nuevas Tendencias", Informe Situación Social de España 2015, Capítulo 8. 

Desender, K., Aguilera, R. V., Crespi-Cladera, R., Garcia Cestona, M.A. (2013) "When Does Ownership Matter? Board Characteristics and Behavior", Strategic Management Journal vol. 34 (7), 2013, 823–842.

Aguilera R. V, Desender, K. (2012) "Methodological challenges in comparative corporate governance and strategic issues" in Wang CL, Ketchen D, Bergh D. (ed.) Research Methodology in Strategy and
Management, Emerald Group Publishing Limited.

Desender, K., Castro, E., Escamilla de León, S. (2011) "Earnings Management and Culture", The American Journal of Economics and Sociology 70 (3), 639-670.

Desender K, Lafuente E. (2011). "The Relationship Between Enterprise Risk Management and External Audit Fees: Are They Complements or Substitutes?" in Abolhassan, J. (ed.) Risk Management and Corporate Governance, Routledge. 

Aguilera R. V, Desender K, Kabbach de Castro L. (2011) "A Configurational Perspective on Comparative Corporate Governance" in SAGE Handbook of Corporate Governance, Sage Publications. 

Desender K. (2010) "The influence of the board composition on enterprise risk management" in Handbook of Research on Enterprise IT Governance, Business Value and Performance Measurement, IGI Global. 

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