• Dr. David Castillo-Merino

Dr. David Castillo-Merino
Research Group Corporate Governance
IQS School of Management
Universitat Ramon Llull
Via Augusta, 390. 08017 Barcelona. España
Tel. +34 93 267 20 00


Doctor en Societat de la Informació  i el Coneixement (2005, UOC), Màster en Assessoria Fiscal (1998, UB), Llicenciat en Administració i Direcció d’Empreses (1996, UB).
Professor associat, 2012-2014
Professor titular, 2014-
Director del Departament d’Economia i Finances (2015-actualitat)


Comptabilitat Financera i Analítica
Consolidació d’Estats Financers


Línies de recerca

Corporate Governance
Financial Reporting
ESG Reporting


Publicacions rellevants

Castillo-Merino, D., and Rodríguez-Pérez, G. (2021). The Effects of Legal Origin and Corporate Governance on Financial Firms' Sustainability Performance. Sustainability, 13(15): 8233-8253. JCR (Q2).

Garcia-Blandon, J., Argiles-Bosch, J. M., Ravenda, D., and Castillo-Merino, D. (2021). Auditor-provided tax services and tax avoidance: evidence from Spain. Spanish Journal of Finance and Accounting-Revista Española de Financiación y Contabilidad, 50(1), 89-113 JCR (Q4 by JIF, Q3 by JCI).

Castillo-Merino, D., Garcia-Blandon, J., and Martinez-Blasco, M. (2020). Auditor Independence, Current and Future NAS Fees and Audit Quality: Were European Regulators Right?, European Accounting Review, 29(2), 233-262. JCR (Q2 by JIF, Q1 by JCI).

Garcia-Blandon, J., Castillo-Merino, D., Argilés-Bosch, J.M., and Ravenda, D. (2020). Board‐level ethics committees in large European firms. Business Ethics: A European Review, 29(4), 824-841. JCR (Q1).

Garcia-Blandon, J., Castillo-Merino, D., & Chams, N. (2020). Sustainable development: The stock market's view of environmental policy. Business Strategy and the Environment, 29(8), 3273-3285. JCR (Q1).

Garcia-Blandon, J., Argiles-Bosch, J. M., Castillo-Merino, D., & Martinez-Blasco, M. (2018). On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality. Journal of Management and Governance, 22(4), 921-946. SCOPUS (Q2). 

Martinez‐Blasco, M., Garcia‐Blandon, J., & Castillo‐Merino, D. (2017). Are Investors Concerned by Annual Corporate Governance Reports? Some Evidence from the Spanish Stock Market. European Management Review, 14, 391–407. JCR (Q4), SCOPUS (Q1).

Garcia-Blandon, J., Argiles-Bosch, J. M., Castillo-Merino, D., & Martinez-Blasco, M. (2017). An Assessment of the Provisions of Regulation (EU) No 537/2014 on Non-audit Services and Audit Firm Tenure: Evidence from Spain. The International Journal of Accounting, 52(3), 251-261. SCOPUS (Q2). 


Grups de recerca

Research Group Corporate Governance