Browsing by Author "Castillo Merino, David"
Now showing items 1-15 of 15
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An Assessment of mandatory audit firm rotation and limitation of non-audit services imposed by the Regulation (EU) No 537/2014: Evidence from Spain
García Blandón, Josep; Argilés Bosch, Josep M.; Martínez Blasco, Mònica; Castillo Merino, David (International Journal of Accounting (2017) vol. 52, num. 3, p. 251-261, 2017-09)On May 27, 2014, Regulation (EU) No 537/2014 was published in the Official Journal of the European Union. Aiming to enhance audit quality, the new regulation establishes, among other measures, a maximum ... -
Are Investors Concerned by Annual Corporate Governance Reports? Some Evidence from the Spanish Stock Market
Martínez Blasco, Mònica; García Blandón, Josep; Castillo Merino, David (European management review, 2017-03-01)While prior research has generally shown a positive price reaction to voluntary declarations of compliance with codes of corporate governance, this is the first paper to examine how investors react to ... -
Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?
Castillo Merino, David; García Blandón, Josep; Martínez Blasco, Mònica (European Accounting Review, 2019-02-19)European Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor ... -
Auditor-provided tax services and tax avoidance: evidence from Spain
Argilés Bosch, Josep M.; Ravenda, Diego; García Blandón, Josep; Castillo Merino, David (Spanish Journal of Finance and Accounting / Revista Española de Financiacion y Contabilidad, 2020-03-05)We investigate the relationship between auditor-provided tax services (APTS) and tax avoidance in Spain. As a result of a recently enacted EU legislation, APTS is seriously restricted within the EU. The ... -
Board gender quotas, female directors and corporate tax aggressiveness: A causal approach
García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego; Castillo Merino, David (International Review of Financial Analysis, 2021-12-17)As a result of a mandatory board gender quota regulation, the percentage of female directors in Norway increased from around 5% in 2001 to over 40% in 2007, while it remained stable in neighbouring ... -
Board-level ethics committees in large European firms
García Blandón, Josep; Castillo Merino, David; Argilés Bosch, Josep M.; Ravenda, Diego (Business Ethics: A European Review, 2020-06-17)After the approval of a code of ethics, the creation of a permanent board-level ethics committee is the next step in the institutionalization of business ethics. This study explores how the board's ... -
Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience
García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego; Castillo Merino, David (Business Ethics, the Environment and Responsibility, 2023-08-15)eduAbstractBuilding on the Norwegian case, this study examines the long-term implications of board gender quotas on the advancement of gender diversity in managerial leader-ship. ... -
Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience
Garcia-Blandon, Josep; Argilés Bosch, Josep Maria; Ravenda, Diego; Castillo Merino, David (Business Ethics, the Environment & Responsibility 2023, 32 (4), 2023-10)Building on the Norwegian case, this study examines the long-term implications of board gender quotas on the advancement of gender diversity in managerial leadership. Previous research has indicated ... -
Mandatory IFRS adoption and the cost of equity capital: Evidence from Spanish firms
Castillo Merino, David; Menéndez Plans, Carlota; Orgaz Guerrero, Neus (Intangible Capital (2014) vol. 10, n.3, p. 562-583, 2014-06-26)Purpose: The main objective of this paper analyses the effects of mandatory International Financial Reporting Standards (IFRS) adoption by Spanish firms in 2005 on the cost of equity capital. ... -
Mandatory joint audit and audit quality in the context of the European blue chips
García Blandón, Josep; Castillo Merino, David; Argilés Bosch, Josep M.; Ravenda, Diego (Journal of Business Economics & Management 2021;22(5):1378-1395, 2021-10-13)This study investigates audit quality under joint and single audit regimes with a sample of large European firms. Both, the economic relevance of these companies, and the fact that the impact of joint ... -
On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality
García Blandón, Josep; Martínez Blasco, Mònica; Castillo Merino, David; Argilés Bosch, Josep M. (Journal of Management and Governance. Vol.22, n.4 (2018), p.921-946, 2018-03)Codes of good practices provide a soft alternative to the hard legislation approach to corporate governance. These codes include a set of recommendations that companies are expected to follow in order ... -
Online discussion forums with embedded streamed videos on distance courses
Castillo Merino, David; Fernández Alarcón, Vicenç; Simó, Pep; Sallán Leyes, José María (Journal of Technology and Science Education. Vol 4, n.1 (2014), p.25-38, 2014)Existing literature on education and technology has frequently highlighted the usefulness of online discussion forums for distance courses; however, the majority of such investigations have focused their ... -
Sustainable development: The stock market's view of environmental policy
García Blandón, Josep; Castillo Merino, David; Chams, N. (Business Strategy and the Environment, 2020-07-08)This study applies panel data regression models to investigate how the stock market values the environmental policy of the firm. The empirical analysis relies on a cross-country sample of public firms ... -
The Effects of Legal Origin and Corporate Governance on Financial Firms’ Sustainability Performance
Castillo Merino, David; Rodríguez Pérez, Gonzalo (Sustainability 2021;13(15):8233, 2021-07-23)This paper examines the determinants of sustainability performance in the financial industry at the firm, country and legal origin levels. Through the analysis of the ESG score in a sample of 64 countries ... -
Women leading the audit process and audit fees: A European study
García Blandón, Josep; Argilés Bosch, Josep M.; Ravenda, Diego; Castillo Merino, David (European Research on Management and Business Economics, 2022-12-17)This study investigates if a gender effect exists on the audit fees associated with the presence of women in roles closely related to the audit process. The analysis is based on the largest European ...