Dr Belen Blanco Pelaez

Research Interests

Accounting Accounting Theory and Standards Auditing and Accountability Corporate Governance Econometric and Statistical Methods Econometrics Finance Financial Accounting Financial Econometrics Taxation Accounting

Dr Belen Blanco Pelaez

School of Management

College of Business and Law

Belen joined the School of Accounting and Finance at the University of Adelaide after working at the University of Melbourne. She received her PhD in Business Administration and Quantitative Methods, major in Financial Accounting from Charles III University, Spain. After completing her PhD. she joined University of Navarra, Spain. Belen was a research member at Tilburg University (The Netherlands) of the INTACCT research network, which promotes a scientific research program related to the adoption of International Financial Reporting Standards (IFRS) in Europe. She also was a visiting scholar at Duke University, US. Her research has been published in Journal of Accounting and Public Policy, Journal of Business, Finance and Accounting, and Journal of Business Ethics.

Belen joined the Adelaide Business School after working at the University of Melbourne. She received her PhD in Business Administration and Quantitative Methods, major in Financial Accounting from Charles III University, Spain. After completing her PhD. she joined University of Navarra, Spain. Belen was a research member at Tilburg University (The Netherlands) of the INTACCT research network, which promotes a scientific research program related to the adoption of International Financial Reporting Standards (IFRS) in Europe. She also was a visiting scholar at Duke University, US. Her research has been published in Journal of Accounting and Public Policy, Journal of Business, Finance and Accounting, and Journal of Business Ethics.

Belen’s research is in the area of financial accounting. She is interested in topics relating to financial reporting quality and management disclosures. Belen also works in the area of auditing, tax reporting, CSR and analyst forecasts.

Language Competency
Basque Can read, write, speak, understand spoken and peer review
English Can read, write, speak, understand spoken and peer review
Spanish; Castilian Can read, write, speak, understand spoken and peer review

Date Institution name Country Title
Charles III University of Madrid Spain Ph.D. in Business Administration and Quantitative Methods
Charles III University of Madrid Spain MPhil in Business Administration and Quantitative Methods
Charles III University of Madrid Spain Master in Financial Analysis
University of the Basque Country Spain Barchelor of Business Administration

Date Title Institution Country
Research Fellow Tilburg University Netherlands
Visiting Scholar Duke University United States

Year Citation
2024 Blanco, B., Guillamón-Saorín, E., & Guiral, A. (2024). The two sides of corporate social responsibility and the quality of internal control audit opinions. International Journal of Auditing, 28(1), 226-250.
DOI Scopus6 WoS6
2023 Blanco, B., Dhole, S., & Gul, F. A. (2023). Financial statement comparability and accounting fraud. Journal of Business Finance and Accounting, 50(7-8), 116-1205.
DOI Scopus28 WoS26
2020 Blanco, B., Coram, P., Dhole, S., & Kent, P. (2020). How do Auditors Respond to Low Annual Report Readability?. Journal of Accounting and Public Policy, 40(3), 1-14.
DOI Scopus51 WoS41
2018 Guillamón-Saorín, E., Guiral, A., & Blanco, B. (2018). Managing risk with socially responsible actions in firms involved in controversial activities and earnings management. Revista Espanola de Financiacion y Contabilidad, 47(1), 1-24.
DOI Scopus11 WoS11
2018 Beuselinck, C., Blanco, B., Dhole, S., & Lobo, G. J. (2018). Financial Statement Readability and Tax Aggressiveness.
2017 Beuselinck, C., Blanco, B., & García Lara, J. (2017). The Role of Foreign Shareholders in Disciplining Financial Reporting. Journal of Business Finance and Accounting, 44(5-6), 558-592.
DOI Scopus47 WoS44
2015 Blanco, B., Garcia Lara, J., & Tribo, J. (2015). Segment disclosure and cost of capital. Journal of Business Finance & Accounting, 42(3-4), 367-411.
DOI Scopus63
2014 Blanco, B., García Lara, J., & Tribó, J. (2014). The relation between segment disclosure and earnings quality. Journal of Accounting and Public Policy, 33(5), 449-469.
DOI Scopus19
2013 Blanco, B., Guillamón-Saorín, E., & Guiral, A. (2013). Do non-socially responsible companies achieve legitimacy through socially responsible actions? The mediating effect of innovation. Journal of Business Ethics, 117(1), 67-83.
DOI Scopus61

Year Citation
2014 Guiral, A., Guillamon Saorin, E., & Blanco, B. (2014). Are Auditor Opinions on Internal Control Effectiveness Influenced by Corporate Social Responsibility?.

Financial Statement Analysis

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