Browsing by Author "Argilés Bosch, Josep M."
Now showing items 1-20 of 27
-
A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation
García Blandón, Josep; Argilés Bosch, Josep M.; Sabata, Anna (Revista de Contabilidad: Spanish Accounting Review. Vol. 15, nº 1 (2012), pág. 109-142, 2012-01)This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, ... -
Accounting research: a critical view of the present situation and prospects
García Blandón, Josep; Argilés Bosch, Josep M. (Revista de Contabilidad: Spanish Accounting Review. Vol. 14, nº 2 (2011), pág. 9-34, 2011-08)In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, ... -
Accrual management as an indication of money laundering through legally registered Mafia firms in Italy
García Blandón, Josep; Ravenda, Diego; Valencia Silva, Maika Melina; Argilés Bosch, Josep M. (Accounting, Auditing and Accountability Journal. Vol. 31, n.1 (2018), p.286-317, 2018-01)Purpose The purpose of this paper is to investigate how accounting is used to disguise and carry out money laundering activities in specific socio-economic and political contexts and whether discretionary ... -
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 ... -
An empirical analysis of the curvilinear relationship between slack and firm performance
García Blandón, Josep; Martínez Blasco, Mònica; Argilés Bosch, Josep M.; Ravenda, Diego (Journal of Management Control. Vol.29, n.3-4 (2018), p.361-397, 2018-12)This study performs an in-depth analysis of the curvilinear relationship between slack and future firm performance. Using a sample of US firms, we analyze the influence of three indicators of absorbed ... -
Audit firm tenure and independence: a comprehensive investigation of audit qualifications in Spain
García Blandón, Josep; Argilés Bosch, Josep M. (Journal of International Accounting, Auditing and Taxation. Vol. 24, n.1 (2015), p.82-93, 2015-03)The European Commission's Green Paper on Audit Policy has raised serious concerns about external auditor independence and also encouraged further research about the implications of long audit firm ... -
Audit firm tenure and qualified opinions: new evidence from Spain
García Blandón, Josep; Argilés Bosch, Josep M. (Revista de Contabilidad: Spanish Accounting Review. Vol. 16, nº 2 (2013), pág. 118-125, 2013-06)The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence. ... -
Audit partner industry specialization and audit quality: evidence from Spain
García Blandón, Josep; Argilés Bosch, Josep M. (International Journal of Auditing. Vol.22, n.1 (2018), p.98-108, 2017-11)We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research examining the importance of audit partners ... -
Audit partner tenure and independence in a low litigation risk setting
García Blandón, Josep; Argilés Bosch, Josep M. (Accounting in Europe. Vol. 13, n. 3 (2016), p. 405-424, 2016-10)We investigate whether long audit partner tenures impair auditor independence, as proxied by the opinion of the audit report, with a sample of Spanish companies for the period: 2002–2010. The Spanish ... -
Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the spanish market
García Blandón, Josep; Argilés Bosch, Josep M. (Estudios de Economía. Vol. 40, No. 2 (2013), pág. 133-156, 2013-12)The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers. Lengthy audit engagements are viewed as a main ... -
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 ... -
Cost behavior in e-commerce firms
Argilés Bosch, Josep M.; García Blandón, Josep; Ravenda, Diego (Electronic Commerce Research 2022, 23, 2101-2134, 2022)We conduct empirical research on the flexibility of operating costs of e-commerce firms. With an international sample of firms from different European countries, we find that e-commerce firms have a ... -
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. ... -
Does the informational role of the Annual General Meeting depend on a country's legal tradition?
Martínez Blasco, Mònica; García Blandón, Josep; Argilés Bosch, Josep M. (Journal of Management and Governance. Vol.19, n.4 (2015), p.849-873, 2015-11)The annual general meeting (AGM) constitutes the most important corporate event. Nevertheless, its role as an efficient instrument for corporate governance has recently come under increasing scrutiny, ... -
Empirical analysis of factors influencing delay in article acceptance in accounting journals
Argilés Bosch, Josep M.; Ravenda, Diego; Garcia-Blandon, Josep (Learned Publishing 2023, 36 (4), 2023-10)Using a sample of articles published in top accounting journals, we estimate a multivariate model and find empirical evidence of factors influencing delay in article acceptance. Acceptance delay is ... -
Empirical analysis of the incidence of accidents in the workplace on firms' financial performance
García Blandón, Josep; Argilés Bosch, Josep M.; Marti Pidelaserra, Jordi; Monllau, Teresa; Urgell Chao, Ma. Teresa (Safety Science. Vol.70 (2014), p.123-132, 2014-12)This paper performs an empirical analysis on the incidence of labor accidents on firm financial performance. With data on financial statements and labor accidents of 299 Spanish firms for 6 different ... -
Ex-dividend day returns when dividend and capital gains are taxed at the same rate
García Blandón, Josep; Argilés Bosch, Josep M.; Martínez Blasco, Mònica (Finance a úvěr-Czech Journal of Economics and Finance. Vol.61, no.2 (2011), p. 140-152, 2011-08)Due to the overwhelming international evidence that stock prices drop by less than the dividend paid on ex-dividend days, the ex-dividend day anomaly is considered a stylized fact. Two main approaches ... -
Factores influyentes en las citaciones en contabilidad: un análisis de la REFC
Martínez Blasco, Mònica; García Blandón, Josep; Argilés Bosch, Josep M.; Martínez de Ibarreta Zorita, Carlos (Revista Española de Financiación y Contabilidad / Spanish Journal Of Finance and Accounting. Vol. 45, n. 4 (2016), p. 487-516, 2016-09)Este trabajo realiza un análisis de los artículos publicados en la Revista Española de Financiación y Contabilidad en el período 2008–2013 según los datos contenidos en el Web of Science, Scopus y Google ...