Nieves Gómez Aguilar is a Senior Lecturer, Faculty of Business and Economic Sciences, University of Cádiz, 1996-present.

Teaching 

Areas of interest: External Auditing; Financial accounting, Auditor’s Ethic, Assurance, Sustainability reporting.

Member of the International Academic Committee of the Joint Bachelor in Sustainable Blue Economy.

Member of the International Academic Committee of the Joint Master in Sustainable Management of Organizations.

Research 

International Journal Articles:

“University budgeting: internal versus external transparency”, Qualitative Research in Accounting & Management, 2020 

 “Assurance of non-financial information statements, a new challenge for the audit profession”, Trends in Economics, Finance and Management Journal, 2020

 “Audit standards and the expectation gap: evidence from Spain”, International Journal of Critical Accounting, 2012 

“Does Mandatory Audit Firm Rotation Enhance Auditors? Independence? Evidence from Spain”, Auditing: A Journal of Practice & Theory, 2009

“Mandatory audit firm rotation in Spain: a policy that was never applied”, Accounting, Auditing and Accountability Journal, 2007

“Managerial dominance and audit committee independence in Spanish corporate governance”, Journal of Management and Governance, 2007

 “Long-term audit engagements and opinion shopping: Spanish evidence”, Accounting Forum, 2006, vol. 30, pp. 61-79 (Co-authors: Emiliano Ruiz, Estibaliz Biedma).

“Audit quality and the going concern decision making process: Spanish evidence”, The European Accounting Review, 2004

“Do Spanish firms change auditor to avoid a qualified audit report?”, International Journal of Auditing, 2003, vol. 7, pp. 37-53 (Co-author: Emiliano Ruiz).

… and 9 papers in Spanish Journal (JCR), 7 Books and 6 Book Chapters.

Head of the Research Project entitled “The audit committee as a safeguard of the auditor’s independence”. Financed by the Asociación Española de Contabilidad y Administración de Empresas. 2004-2005.

…and researcher in 6 projects financed by the Andalusian Government, the Spanish Ministry or the University of Cádiz.

Supervisor of Ph Doctoral: “The audit committee as a safeguard of the auditor’s independence. Empirical evidence for the Spanish case”. Estibaliz Biedma, University of Pablo de Olavide. 2008.

Local coordinator and researcher in the Erasmus+ Project entitled “Eco/logical Learning and Simulation Environments in Higher Education: ELSE”. Call identifier:  2017-1-IT02-KA203-036573. 2018-2021.

… and researcher in the Erasmus+ Projects entitled TURQUOOOISE (2023-006/PE/ERASMUS-K2-EMDM/PO); DIG4LIFE (2020-1-IT02-KA201-079420); AIMED (2018-1-PL01-KA203-051106. 2018-2020); STIMEY (H22020-SEAC-2015-1).

Service (among others)

Manager of Employment of the University of Cádiz from 2007 to 2011.

Vicedean of Planning and Internships from 2012 to 2017.

Member of the University Government Board from January 2023 to present.

Member of the University Senate from January 2023 to present, and from 1999-2002.

Member of the Doctoral Commission (2023), Recruitment Commission (2023) and Finance Commission (1999-2002) of the University. 

Academic secretary of the Finance and Accounting Department of the University of Cádiz from 2018 to present.

Academic Erasmus coordinator from 2012 to present (Rennes Business School-France, Frankfurt- Germany, Klaipeda-Lithuanian)

External Supervisor of the Andalusian Teacher Training Project of the Unit for the Quality of Andalusian Universities” Financed by the Andalusian Government, 2004/05 and 2005/06.