David Castillo Merino

David Castillo Merino is an Associate Professor in the Department of Economics and Finance at the IQS School of Management, Universitat Ramon Llull. His academic work focuses on Corporate Governance, Audit, Financial Reporting, and ESG Reporting. He collaborates actively with the CORPGOV – Corporate Governance Research Group, recognized by AGAUR as a Consolidated Research Group.

• Education:
  • PhD in Information and Knowledge Society (2005, UOC)
  • Master’s in Tax Consultancy (1998, UB)
  • Degree in Business Administration and Management (1996, UB)

His research explores intersections between gender diversity in corporate boards, tax aggressiveness, sustainability metrics, and audit regulation. Articles highlight empirical analyses of European firms, including studies on female directors’ impact on financial decisions and stock market reactions to environmental policies.

He has participated in multiple research projects, such as Investigating the impact of female directors on firm performance in turbulent times, Innovators' reaction to disclosure readability in Financial Information, and Recerca en govern corporatiu i sostenibilitat. His work spans interdisciplinary domains, connecting business ethics, corporate tax compliance, and strategic sustainability.