• Dr. David Castillo-Merino

Dr. David Castillo-Merino

Research Group on Corporate Governance

IQS School of Management

Universitat Ramon Llull

Via Augusta, 390. 08017 Barcelona. España

Tel. +34 93 267 20 00

e-mail: david.castillo@iqs.edu

 

email: 
david.castillo@iqs.url.edu

Doctor en Sociedad de la Información y el Conocimiento (2005, UOC), Máster en Asesoría Fiscal (1998, UB), Licenciado en Administración y Dirección de Empresas (1996, UB).

Profesor asociado, 2012-2014

Profesor titular, 2014- actualidad

Director del Departamento de Economía y Finanzas, 2015- actualidad
 

Asignaturas

Contabilidad Financiera y Analítica
Consolidación de Estados Financieros

 

LínEas de investigación

  • Audit
  • Corporate Governance
  • Financial Reporting
  • ESG Reporting

 

Publicaciones relevantes

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., and 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., and 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., and 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., and 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). 

 

Grupo de investigación

Research Group on Corporate Governance.