Ferdinand A. Gul

Monash University Sunway Campus

Professor

Jalan Lagoon Selatan

Selangor Darul Ehsan

Bandar Sunway, 46150

Malaysia

  • Monash University Sunway Campus

SCHOLARLY PAPERS

49

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470

Scholarly Papers (49)

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1.

Discretionary-Accruals Models and Audit Qualifications

Downloads 4,210 ( 5,219)
Citation 25

Discretionary-Accruals Models and Audit Qualifications

Number of pages: 41 Posted: 06 Mar 2000
Eli Bartov, Ferdinand A. Gul and Judy S.L. Tsui
NYU Stern School of Business, Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 4,210 (5,123)
Citation 25

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Discretionary-accruals models; Earnings management; Audit qualifications; Big Six auditors.

Discretionary-Accruals Models and Audit Qualifications

Journal of Accounting and Economics, Vol 30, No 3, December 2000
Posted: 14 Mar 2001
Eli Bartov, Ferdinand A. Gul and Judy S.L. Tsui
NYU Stern School of Business, Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance

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Discretionary-accruals models; Earnings management; Audit qualification; Big Six auditors

2.

Do Individual Auditors Affect Audit Quality? Evidence from Archival Data

Accounting Review, Forthcoming
Number of pages: 52 Posted: 19 Jul 2011 Last Revised: 19 Sep 2015
Ferdinand A. Gul, Donghui Wu and Zhifeng Yang
Monash University Sunway Campus, The Chinese University of Hong Kong (CUHK) - CUHK Business School and State University of New York (SUNY), Stony Brook
Downloads 2,663 (10,899)
Citation 153

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individual auditor, audit quality, auditor characteristics, archival research

3.

The Effect of Investment Opportunity Set and Debt Level on Earnings-Returns Relationship and the Pricing of Discretionary Accruals

Number of pages: 38 Posted: 12 Sep 2000
Ferdinand A. Gul, Sidney Leung, Bin Srinidhi and Bin Srinidhi
Monash University Sunway Campus, City University of Hong Kong (CityU) - Department of Accountancy and University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy
Downloads 1,957 (17,871)
Citation 10

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4.

Legal Protection, Corporate Governance and Information Asymmetry in Emerging Financial Markets

Number of pages: 42 Posted: 08 Feb 2002
Ferdinand A. Gul and Han Qiu
Monash University Sunway Campus and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 1,906 (18,674)
Citation 12

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Legal protection; Corporate governance; Information asymmetry; Emerging financial markets

5.

The Differential Effects of Auditors' Non-Audit and Audit Fees on Accrual Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 03 Aug 2006
Bin Srinidhi, Bin Srinidhi and Ferdinand A. Gul
University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy and Monash University Sunway Campus
Downloads 1,867 (19,264)
Citation 26

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Economic bonding, accrual quality, accruals, audit fees, non-audit fees

6.

The Asian Financial Crisis, Accounting Conservatism and Audit Fees: Evidence from Hong Kong

Number of pages: 38 Posted: 12 Aug 2002
Ferdinand A. Gul, Bin Srinidhi, Bin Srinidhi and Tony Shieh
Monash University Sunway Campus, University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 1,733 (21,660)
Citation 7

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financial downturn, accounting conservatism, audit fees, inherent risk

7.

Has Audit Quality Declined? Evidence from the Pricing of Discretionary Accruals

Number of pages: 30 Posted: 17 Apr 2002
Ferdinand A. Gul and Gopal V. Krishnan
Monash University Sunway Campus and Bentley University
Downloads 1,685 (22,560)
Citation 3

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audit quality, big 5 firms, discretionary accruals, earnings management, valuation, capital markets

8.

Informative and Opportunistic Earnings Management and the Value Relevance of Earnings: Some Evidence on the Role of Ios

Number of pages: 41 Posted: 22 Aug 2003
Ferdinand A. Gul, Sidney Leung, Bin Srinidhi and Bin Srinidhi
Monash University Sunway Campus, City University of Hong Kong (CityU) - Department of Accountancy and University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy
Downloads 1,586 (24,710)
Citation 1

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capital markets, valuation, opportunistic and informative earnings management, discretionary accruals, investment opportunity set

9.

Board Diversity and the Demand for Higher Audit Effort

Number of pages: 43 Posted: 15 Mar 2009
Ferdinand A. Gul, Bin Srinidhi, Bin Srinidhi and Judy S.L. Tsui
Monash University Sunway Campus, University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,525 (26,243)
Citation 59

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Audit Fees, Corporate Governance, Female director, Gender diversity

10.

Agency Costs and Audit Pricing: Evidence on Discretionary Accruals

Number of pages: 30 Posted: 26 Feb 1998
Ferdinand A. Gul, Judy S.L. Tsui and Charles J.P. Chen
Monash University Sunway Campus, Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 1,481 (27,404)

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11.

Auditor Independence: Evidence on the Joint Effects of Auditor Tenure and Non-Audit Fees

Auditing: A Journal of Practice & Theory, 2007
Number of pages: 43 Posted: 08 May 2007
Ferdinand A. Gul, Bikki Jaggi and Gopal V. Krishnan
Monash University Sunway Campus, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Bentley University
Downloads 1,450 (28,314)
Citation 5

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Auditor independence, non-audit fees, discretionary accruals, auditor tenure

12.

Litigation Risk and Audit Fees: Evidence from UK Firms Cross-Listed on U.S. Exchanges

Number of pages: 25 Posted: 13 Jan 2000
Ananth Seetharaman, Ferdinand A. Gul and Stephen Gregory Lynn
Saint Louis University - Department of Accounting, Monash University Sunway Campus and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 1,296 (33,357)

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13.

Ownership Concentration, Foreign Shareholding, Audit Quality, and Stock Price Synchronicity: Evidence from China

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 45 Posted: 30 Jun 2009
Ferdinand A. Gul, Jeong-Bon Kim and Aini Qiu
Monash University Sunway Campus, Simon Fraser University and Citigroup Japan Inc.
Downloads 1,285 (33,826)
Citation 27

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Ownership concentration, State ownership, Foreign ownership, Audit quality, Stock price synchronicity, China

14.

Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors' Industry Expertise

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 57 Posted: 05 Mar 2009
Ferdinand A. Gul, Simon Fung and Bikki Jaggi
Monash University Sunway Campus, Deakin University and Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick
Downloads 1,278 (34,072)
Citation 58

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auditor tenure, auditor industry specialization, low balling, earnings quality

15.

Ownership Concentration, Foreign Shareholding, Audit Quality and Firm-Specific Return Variation: Evidence from China

Number of pages: 55 Posted: 07 May 2007 Last Revised: 22 Apr 2008
Ferdinand A. Gul, Jeong-Bon Kim and Aini Qiu
Monash University Sunway Campus, Simon Fraser University and Citigroup Japan Inc.
Downloads 1,272 (34,299)
Citation 4

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Firm-specific return variation, Ownership concentration, State ownership, Foreign shareholding, Audit quality, China

16.

Discretionary Accounting Accruals, Managers' Incentives and Audit Fees

Downloads 1,137 (40,422)
Citation 40

Discretionary Accounting Accruals, Managers' Incentives and Audit Fees

Number of pages: 31 Posted: 20 May 2003
Ferdinand A. Gul, Charles J.P. Chen and Judy S.L. Tsui
Monash University Sunway Campus, City University of Hong Kong (CityU) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,137 (39,791)
Citation 40

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discretionary accounting accruals, managerial ownership, management compensation, audit fees

Discretionary Accounting Accruals, Managers' Incentives and Audit Fees

Posted: 20 May 2003
Ferdinand A. Gul, Charles J.P. Chen and Judy S.L. Tsui
Monash University Sunway Campus, City University of Hong Kong (CityU) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance

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discretionary accounting accruals, managerial ownership, management compensation, audit fees

17.

Auditor Tenure and Audit Quality: The Role of the Demand for Unique Client Specific Knowledge

Number of pages: 50 Posted: 16 Apr 2010
Bin Srinidhi, Bin Srinidhi, Sidney Leung and Ferdinand A. Gul
University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, City University of Hong Kong (CityU) - Department of Accountancy and Monash University Sunway Campus
Downloads 1,040 (45,902)
Citation 5

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Mandatory Audit Firm Rotation, Auditor Tenure, Client-Specific Knowledge, Earnings Quality

18.

Audit Market Concentration in Malaysia: A Descriptive Analysis of the Top 10 Audit Firms in Malaysia from 2009-2013

Number of pages: 18 Posted: 02 Jun 2015
Teh Chee Ghee and Ferdinand A. Gul
Monash University Malaysia and Monash University Sunway Campus
Downloads 920 (54,388)

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Audit market concentration, Malaysia, Big Four

19.

Insider Entrenchment, Board Leadership Structure and Informativeness of Earnings

Number of pages: 35 Posted: 26 Mar 2002
Ferdinand A. Gul and Kam Wah Lai
Monash University Sunway Campus and Hong Kong Shue Yan University
Downloads 829 (62,761)
Citation 17

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insider entrenchment, non-CEO duality, earnings informativeness, interest-alignment, insider shareholding

20.

Earnings Management by Changing R&D Expenditure: Evidence on the Role of CEO Stock Compensation

Number of pages: 50 Posted: 24 Nov 2003
Frank He, Bin Srinidhi, Bin Srinidhi, Xijia Su and Ferdinand A. Gul
City University of Hong Kong (CityU) - Department of Accountancy, University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy, City University of Hong Kong (CityU) - Department of Accountancy and Monash University Sunway Campus
Downloads 719 (75,775)
Citation 2

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stock compensation, cash compensation, myopic R&D investments, earnings management, CEO dominance

21.

Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality

Number of pages: 53 Posted: 03 Oct 2012 Last Revised: 31 Jan 2014
Ferdinand A. Gul, Mark (Shuai) Ma and Karen Lai
Monash University Sunway Campus, University of Pittsburgh - Katz Graduate School of Business and Monash University - Department of Accounting
Downloads 685 (80,525)
Citation 6

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multiple audit clients, auditor effort, client specific knowledge, audit quality

22.

Political Economy, Client Economic Importance and Auditor Independence: Some Evidence from Chinese Non-Big 4 Auditors

Number of pages: 44 Posted: 23 Mar 2007
Ferdinand A. Gul, Aini Qiu and Jeong-Bon Kim
Monash University Sunway Campus, Citigroup Japan Inc. and Simon Fraser University
Downloads 517 (114,907)
Citation 5

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Political influence, Client economic importance, Audit quality, Modified audit

23.

Legal Protection, Enforceability and Tests of the Debt Hypothesis: An International Study

Number of pages: 35 Posted: 26 Mar 2002
Ferdinand A. Gul, Judy S.L. Tsui, Xijia Su and Rong Min
Monash University Sunway Campus, Hong Kong Polytechnic University - School of Accounting and Finance, City University of Hong Kong (CityU) - Department of Accountancy and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 410 (151,403)
Citation 2

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legal protection, enforcement, debt, discretionary accruals

24.

Managerial Entrenchment and Value-Relevance of Earnings During the Pre- and Post- Sarbanes Oxley Periods

Number of pages: 49 Posted: 05 Oct 2007
Anthony C. Ng, Ferdinand A. Gul and Yaw M. Mensah
The University of Melbourne, Faculty of Business and Economics, Department of Economics, Monash University Sunway Campus and Rutgers Business School - Newark & New Brunswick
Downloads 388 (161,044)
Citation 2

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Managerial Entrenchment, Corporate Governance, Value relevance of earnings, Sarbanes-Oxley Act

25.

Law, Enforcement and Corporate Debt Policies Around the World

Number of pages: 36 Posted: 30 Nov 2001
Ferdinand A. Gul
Monash University Sunway Campus
Downloads 364 (172,876)

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Legal institutions, Contract enforceability, Corporate governance, Debt

26.

Investment Banks’ Entry into New IPO Markets and IPO Underpricing

Number of pages: 42 Posted: 01 Jan 2011
Simon Fung, Ferdinand A. Gul and Suresh Radhakrishnan
Deakin University, Monash University Sunway Campus and JSOM, University of Texas at Dallas
Downloads 302 (211,491)
Citation 1

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initial public offerings, underpricing, lowball, investment banks, agency problems, Hong Kong

27.

Do Analysts Incorporate Market/Industry-Wide or Firm-Specific Information into Stock Price: Some Evidence on the Role of Earnings Quality

Number of pages: 41 Posted: 29 Nov 2013
Shimin Chen, Ferdinand A. Gul and Jing Zhou
China Europe International Business School (CEIBS), Monash University Sunway Campus and SILC Business School, Shanghai University
Downloads 193 (328,504)

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Stock price synchronicity, Earnings quality, Analysts following

28.

The Effects of Financial Restatements on Audit Fees of Non-Restating Office-Level Clients

Posted: 15 Sep 2011
Hiu Lam Choy and Ferdinand A. Gul
Drexel University and Monash University Sunway Campus

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Restatements, Audit quality, Audit fees, Trust theory, Tenure

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Internal control weaknesses, Prediction model, Audit fees, Earnings quality, Sarbanes Oxley Act

30.

Short-Term Debt Maturity Structures, Credit Ratings, and the Pricing of Audit Services

Accounting Review, Vol. 85, No. 3, pp. 877-909, 2010
Posted: 11 Apr 2011
Ferdinand A. Gul and John Goodwin
Monash University Sunway Campus and Corvinus University

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audit fees, short-term debt maturity, credit ratings, governance, monitoring

31.

Short-Term Debt Maturity, Monitoring and Accruals-Based Earnings Management

Posted: 14 Nov 2009
John Goodwin, Ferdinand A. Gul and Simon Fung
Corvinus University, Monash University Sunway Campus and Deakin University

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debt hypothesis, monitoring, earnings management

32.

Family Control, Board Independence and Earnings Management: Evidence Based on Hong Kong Firms

Journal of Accounting and Public Policy, Forthcoming
Posted: 15 Jun 2009
Bikki Jaggi, Sidney Leung and Ferdinand A. Gul
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, City University of Hong Kong (CityU) - Department of Accountancy and Monash University Sunway Campus

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Corporate governance, earnings management, earnings quality, family ownership, family board control

33.

Restatements and Auditors' Reputational Costs

Posted: 02 Dec 2008
Hiu Lam Choy and Ferdinand A. Gul
Drexel University and Monash University Sunway Campus

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restatement, auditor, reputation

34.

The Auditor Disaffiliation Program in China and Auditor Independence

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 22 Jul 2008
Ferdinand A. Gul, Heibatollah Sami and Haiyan Zhou
Monash University Sunway Campus, Lehigh University and University of Texas - Pan American

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Auditor independence, Audit opinion, Audit quality, Earnings management, Non-core operating income, Emerging market

35.

The Association between Auditor Tenure and Fee Dependence and Timely Recognition of Losses

Posted: 02 Nov 2007
Ferdinand A. Gul, Gopal V. Krishnan and Judy S.L. Tsui
Monash University Sunway Campus, Bentley University and Hong Kong Polytechnic University - School of Accounting and Finance

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Asymmetric timeliness, Conservatism, Capital markets, Auditor tenure, Audit fees.

36.

Litigation Risk and Audit Fees: Evidence from UK Firms Cross-Listed on Us Markets

Posted: 08 Jan 2002
Ananth Seetharaman, Ferdinand A. Gul and Stephen Gregory Lynn
Saint Louis University - Department of Accounting, Monash University Sunway Campus and City University of Hong Kong (CityU) - Department of Accountancy

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Audit fees, Litigation risk, Cross-listing, Cross-border listing

37.

Audit Quality and the Shanghai Stock Market Rection to Initial Modified Audit Opinions

Posted: 24 Nov 2001
Ferdinand A. Gul, Sunny Sun and Judy S.L. Tsui
Monash University Sunway Campus, City University of Hong Kong (CityU) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance

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Audit quality; Shanghai Stock Exchange; Change in earnings; Market reaction

38.

Free Cash Flow, Debt-Monitoring and Managers' Lifo/Fifo Policy Choice

Posted: 20 Aug 2001
Ferdinand A. Gul
Monash University Sunway Campus

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Free cash flow; Debt monitoring; Inventory accounting method; Growth opportunities

39.

Free Cash Flow, Debt Monitoring and Audit Pricing: Further Evidence on the Role of Director Equity Ownership

Posted: 01 Aug 2001
Ferdinand A. Gul and Judy S.L. Tsui
Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance

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Free cash flow; Director ownership; Debt monitoring; Audit fees

40.

Evidence of Opinion Shopping: An Analysis of Lateral Auditor Switches

Posted: 29 May 2000
Ferdinand A. Gul and Kam Wah Lai
Monash University Sunway Campus and Hong Kong Shue Yan University

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41.

A Comparison of Reported Earnings Under Chinese Gaap vs. IAS: Evidence from the Shanghai Stock Exchange

Posted: 05 Dec 1999
Charles J.P. Chen, Ferdinand A. Gul and Xijia Su
City University of Hong Kong (CityU) - Department of Accountancy, Monash University Sunway Campus and City University of Hong Kong (CityU) - Department of Accountancy

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42.

Audit Prices, Product Differentiation and Economic Equilibrium

Posted: 19 Jul 1999
Ferdinand A. Gul
Monash University Sunway Campus

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43.

Management Advisory Services, Perceived Auditor Quality and Informativeness of Earnings

Posted: 04 Jun 1999
Ferdinand A. Gul and Judy S.L. Tsui
Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance

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44.

The Informativeness of Accounting Earnings: An Analysis of the Role of Management Ownership, Perceived Auditor Quality and Debt Monitoring

Posted: 15 Oct 1998
Ferdinand A. Gul and Stephen Gregory Lynn
Monash University Sunway Campus and City University of Hong Kong (CityU) - Department of Accountancy

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46.

An Analysis of Joint Effects of Investment Opportunity Set, Free Cash Flows and Size on Corporate Debt Policy

Posted: 16 May 1998
Bikki Jaggi and Ferdinand A. Gul
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Monash University Sunway Campus

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47.

The Impact of Culture on the Relationship between Budgetary Participation, Management Accounting Systems and Managerial Performance: An Analysis of Chinese and Western Managers

Posted: 13 May 1998
Ferdinand A. Gul and Judy S.L. Tsui
Monash University Sunway Campus and Hong Kong Polytechnic University - School of Accounting and Finance

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48.

Evidence of Accruals Management: A Test of the Free Cash Flow and Debt Monitoring Hypotheses

Posted: 06 May 1998
Bikki Jaggi and Ferdinand A. Gul
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and Monash University Sunway Campus

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49.

A Test of the Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing

Posted: 06 May 1998
Judy S.L. Tsui and Ferdinand A. Gul
Hong Kong Polytechnic University - School of Accounting and Finance and Monash University Sunway Campus

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Other Papers (1)

Total Downloads: 195
Actions:
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1.

Board Gender Diversity and Informativeness of Stock Prices

Number of pages: 58 Posted: 18 Mar 2009
Ferdinand A. Gul, Bin Srinidhi, Bin Srinidhi and Anthony C. Ng
Monash University Sunway Campus, University of Texas at Arlington - Department of AccountingCity University of Hong Kong (CityU) - Department of Accountancy and The University of Melbourne, Faculty of Business and Economics, Department of Economics
Downloads 195

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Idiosyncratic volatility, Female director, Diversity, Governance, Transparency, Information flow