Browsing IQS by Author "Argiles Bosch, Josep M."
Now showing items 1-3 of 3
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Auditor-provided tax services and tax avoidance: evidence from Spain
Argiles 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 ... -
Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience
García Blandón, Josep; Argiles 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. ... -
Mandatory joint audit and audit quality in the context of the European blue chips
García Blandón, Josep; Castillo Merino, David; Argiles Bosch, Josep M.; Ravenda, Diego (Journal of Business Economics & Management, 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 ...