Ferdinand A. Gul

Monash University Sunway Campus

Professor

Jalan Lagoon Selatan

Selangor Darul Ehsan

Bandar Sunway, 46150

Malaysia

SCHOLARLY PAPERS

51

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CITATIONS
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332

Scholarly Papers (51)

1.
Downloads 3,313 ( 2,358)
Citation 105

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 3,313 (2,307)
Citation 105

Abstract:

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

Abstract:

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

2.

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 and Bin Srinidhi
Monash University Sunway Campus, City University of Hong Kong (CityUHK) - Department of Accountancy and University of Texas at Arlington - Department of Accounting
Downloads 1,537 (7,885)
Citation 3

Abstract:

3.

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 1,504 (8,663)

Abstract:

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

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 (CityUHK) - Department of Accountancy
Downloads 1,444 (8,951)
Citation 5

Abstract:

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

5.

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 and Tony Shieh
Monash University Sunway Campus, University of Texas at Arlington - Department of Accounting and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 1,317 (10,031)
Citation 2

Abstract:

financial downturn, accounting conservatism, audit fees, inherent risk

6.

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 (CityUHK) - Department of Accountancy
Downloads 1,243 (11,578)
Citation 2

Abstract:

7.

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 and Bentley University
Downloads 1,112 (13,085)
Citation 18

Abstract:

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

8.

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

Number of pages: 25 Posted: 13 Jan 2000
Saint Louis University - Department of Accounting, Monash University Sunway Campus and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 1,074 (14,467)
Citation 45

Abstract:

9.

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 and Bin Srinidhi
Monash University Sunway Campus, City University of Hong Kong (CityUHK) - Department of Accountancy and University of Texas at Arlington - Department of Accounting
Downloads 1,008 (13,937)
Citation 1

Abstract:

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

10.

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 and Ferdinand A. Gul
University of Texas at Arlington - Department of Accounting and Monash University Sunway Campus
Downloads 990 (12,176)
Citation 32

Abstract:

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

11.

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, University of Waterloo and Citigroup Japan Inc.
Downloads 955 (16,687)
Citation 4

Abstract:

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

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 (CityUHK) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 949 (18,673)
Citation 33

Abstract:

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

Discretionary Accounting Accruals, Managers' Incentives and Audit Fees

Contemporary Accounting Research, Forthcoming
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 (CityUHK) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

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

13.

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 and Stony Brook University
Downloads 851 (12,117)
Citation 4

Abstract:

individual auditor, audit quality, auditor characteristics, archival research

Non-Audit Services, Auditor Quality and the Value Relevance of Earnings

Accounting and Finance, Forthcoming
Number of pages: 34 Posted: 04 Apr 2006
Ferdinand A. Gul, Judy S.L. Tsui and Dan S. Dhaliwal
Monash University Sunway Campus, Hong Kong Polytechnic University - School of Accounting and Finance and University of Arizona - Department of Accounting
Downloads 694 (29,355)
Citation 11

Abstract:

Auditor Independence, Non-audit Services, Audit Quality, Value Relevance, Earnings

Non-Audit Services, Auditor Quality and the Value Relevance of Earnings

Accounting and Finance, Vol. 46, No. 5, pp. 797-817, December 2006
Number of pages: 21 Posted: 17 Nov 2006
Ferdinand A. Gul, Judy S.L. Tsui and Dan S. Dhaliwal
Monash University Sunway Campus, Hong Kong Polytechnic University - School of Accounting and Finance and University of Arizona - Department of Accounting
Downloads 23 (450,001)
Citation 11
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Abstract:

15.

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 Polytechnic University
Downloads 679 (28,113)
Citation 6

Abstract:

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

16.

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, Sidney Leung and Ferdinand A. Gul
University of Texas at Arlington - Department of Accounting, City University of Hong Kong (CityUHK) - Department of Accountancy and Monash University Sunway Campus
Downloads 677 (23,856)
Citation 2

Abstract:

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

17.

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, University of Waterloo and Citigroup Japan Inc.
Downloads 671 (24,437)
Citation 24

Abstract:

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

18.

Board Diversity and the Demand for Higher Audit Effort

Number of pages: 43 Posted: 15 Mar 2009
Ferdinand A. Gul, Bin Srinidhi and Judy S.L. Tsui
Monash University Sunway Campus, University of Texas at Arlington - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 633 (23,386)
Citation 3

Abstract:

Audit Fees, Corporate Governance, Female director, Gender diversity

19.

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, Xijia Su and Ferdinand A. Gul
City University of Hong Kong (CityUHK) - Department of Accountancy, University of Texas at Arlington - Department of Accounting, City University of Hong Kong (CityUHK) - Department of Accountancy and Monash University Sunway Campus
Downloads 620 (33,500)

Abstract:

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

20.

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
Downloads 584 (26,491)
Citation 23

Abstract:

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

21.

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 University of Waterloo
Downloads 384 (59,275)
Citation 5

Abstract:

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

22.

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, American University - Accounting and Monash University - Department of Accounting
Downloads 338 (50,324)

Abstract:

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

23.

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 304 (79,296)
Citation 1

Abstract:

Legal institutions, Contract enforceability, Corporate governance, Debt

24.

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 (CityUHK) - Department of Accountancy and City University of Hong Kong (CityUHK) - Department of Accountancy
Downloads 291 (82,186)
Citation 2

Abstract:

legal protection, enforcement, debt, discretionary accruals

25.

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
Monash University, Monash University Sunway Campus and Rutgers Business School - Newark & New Brunswick
Downloads 277 (87,712)
Citation 1

Abstract:

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

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 University of Texas at Dallas - School of Management
Downloads 205 (111,565)

Abstract:

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 Shanghai University of Finance and Economics - School of Accountancy
Downloads 95 (175,548)

Abstract:

Stock price synchronicity, Earnings quality, Analysts following

28.

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 93 (57,883)

Abstract:

Audit market concentration, Malaysia, Big Four

29.

Institutional Monitoring, Political Connections and Audit Fees: Evidence from Malaysian Firms

International Journal of Auditing, Vol. 21, Issue 2, pp. 164-176, 2017
Number of pages: 13 Posted: 12 Jun 2017
Tee Chwee Ming, Ferdinand A. Gul, Yee-Boon Foo and Teh Chee Ghee
Monash University - School of Business and Information Technology, Monash University Sunway Campus, Monash University Malaysia and Monash University Malaysia
Downloads 0 (568,809)
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Abstract:

Institutional ownership, institutional domiciles, political connections, audit fees

30.

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

Abstract:

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

31.

Abstract:

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

32.

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 Sabanci University

Abstract:

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

33.

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

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

Abstract:

debt hypothesis, monitoring, earnings management

34.

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, City University of Hong Kong (CityUHK) - Department of Accountancy and Monash University Sunway Campus

Abstract:

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

35.

Restatements and Auditors' Reputational Costs

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

Abstract:

restatement, auditor, reputation

36.

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

Abstract:

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

37.

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

Abstract:

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

38.

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

Journal of Accounting & Economics, Vol. 33, No. 1, February 2002
Posted: 08 Jan 2002
Saint Louis University - Department of Accounting, Monash University Sunway Campus and City University of Hong Kong (CityUHK) - Department of Accountancy

Abstract:

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

39.

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 (CityUHK) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

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

40.

Free Cash Flow, Debt-Monitoring and Managers' LIFO/FIFO Policy Choice

Journal of Corporate Finance, forthcoming
Posted: 20 Aug 2001
Ferdinand A. Gul
Monash University Sunway Campus

Abstract:

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

41.

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

Auditing: A Journal of Practice & Theory, September 2001
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

Abstract:

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

42.

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 Polytechnic University

Abstract:

43.

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

Accounting Horizons, Vol 13, No 2, June 1999
Posted: 05 Dec 1999
Charles J.P. Chen, Ferdinand A. Gul and Xijia Su
City University of Hong Kong (CityUHK) - Department of Accountancy, Monash University Sunway Campus and City University of Hong Kong (CityUHK) - Department of Accountancy

Abstract:

44.

Audit Prices, Product Differentiation and Economic Equilibrium

Auditing: A Journal of Practice & Theory, Vol. 18, No. 1, Spring 1999
Posted: 19 Jul 1999
Ferdinand A. Gul
Monash University Sunway Campus

Abstract:

45.

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

Abstract:

46.

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 (CityUHK) - Department of Accountancy

Abstract:

Abstract:

48.

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 and Monash University Sunway Campus

Abstract:

49.

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

Abstract:

50.

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

Abstract:

51.

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 and Monash University Sunway Campus

Abstract:

Other Papers (1)

Total Downloads: 23    Citations: 8
1.

Board Gender Diversity and Informativeness of Stock Prices

Number of pages: 58 Posted: 18 Mar 2009
Ferdinand A. Gul, Bin Srinidhi and Anthony C. Ng
Monash University Sunway Campus, University of Texas at Arlington - Department of Accounting and Monash University
Downloads 3
Citation 8

Abstract:

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