Ferdinand Akthar Gul, Prof

Contact Details

E-mail: f.a.gul@monash.edu
Phone: (+603) 5514 6000 ext: 44997 (DID: 5514 4997)
Fax: (+603) 5514 6192
Location: Room No. 6-5-84 (Building 6 Level 5)

Biodata

Professor of Accounting and Corporate Governance

Professor Gul is a Professor of Accounting in the School of Business under Monash University Malaysia and was the former Head of the Accounting and Finance Discipline in the School of Business. Professor Gul has wide practical and academic experience having held several senior positions in various universities in Australia and Hong Kong. He has provided consulting services on corporate governance reform to the Hong Kong Special Administrative Region Government and held various visiting / honorary professorships in various universities in China such as Shanghai University of Finance and Economics, Zhongshan University and Xiamen University.

Professor Gul has supervised more than 20 PhD students and published in journals such as the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review and The Journal of Financial Economics.

Teaching

Subject Code Subject
AFW1000 Principle of Accounting and Finance
AFW3041 Auditing and Assurance

Areas of Expertise

1 Inter-disciplinary Application of Contracting and Agency theories to Auditing
2 Corporate Finance
3 Financial Accounting and Corporate Governance

Academic Qualifications

Doctor of  Economics
Institution Monash University
Year awarded 2012
Doctor of  Philosophy (Accounting)
Institution University of New England
Year awarded 1983
Master of Commerce (Accounting and Finance)
Institution University of Liverpool
Year awarded 1976
Bachelor of Arts (Economics)
Institution University of Malaya
Year awarded 1969

Professional Membership

1 FCA, Fellow, Institute of Chartered Accountants in Australia
2 FCPA, Fellow, CPA Australia
3 FCPA, Fellow, Hong Kong Institute of Certified Public Accountants
Gul, F.A. (2013), “Auditing: Theory and Practice in Malaysia”, CCH Asia Pte Limited (co-authored)
Gul, F.A. (2011), “Truth and Half Truths, China’s socio-economic reforms from 1979 – 2009”, Chandos Publishing (co-authored)
Gul, F.A. (2004), “The Governance of East Asian Corporations: Post Asian Financial Crisis”, Palgrave Macmillan (co-edited)
Choi, S., Choi, Y.S., Gul, F.A. and Lee, W.J. (2014), “The Impact of Mandatory versus Voluntary Auditor Switches on Stock Liquidation: Some Korean Evidence, The British Accounting Review
Fung, S., Gul, F.A. and Radhakrishnan, S. (2014), “Investment Banks’ Entry into New IPO Markets and IPO Underpricing”, Management Science 
Gul, F.A., Zhou, G.Y. and Zhu, X.D. (2013), “Investor Protection, Firm Informational Problems, Big N Auditors and Cost of Debt Around the World”, Auditing: A Journal of Practice & Theory, Vol.32, pp.1-30. 
Gul, F.A., Wu, D.H. and Yang, Z.F. (2013), “Do Individual Affect Audit Quality? Evidence from Archival Data”, The Accounting Review, Vol.88, pp.1993-2023. 
Gul, F.A., Hutchinson, M.R. and Lai, K. (2013), “Gender-Diverse Boards and Properties of Analyst Earnings Forecasts”, Accounting Horizons, Vol. 511-538. 
Bliss, M. and Gul, F.A. (2012), “Political Connection and Cost of Debt: Some Malaysia Evidence”, Journal of Banking and Finance, Vol. 36, pp. 1520-1527. 
Bliss, M. and Gul, F.A. (2012), “Political Connection and Leverage: Some Malaysia Evidence”, Journal of Banking and Finance, Vol. 36, pp. 2344-2350.
Fung, S., Gul, F.A. and Krishnan, J. (2012), “City-Level Auditor Industry Specialization, Economies of Scale, and Audit Pricing”, The Accounting Review, Vol. 87, pp. 1281-1307. 
Gul, F.A., Cheng, L. and Leung, T.Y.  (2011), “Perks and the Informativeness of Stock Prices in the Chinese Market”, Journal of Corporate Finance, Vol. 17, pp. 1410-1429. 
Gul, F.A., Srinidhi, B. and Ng, A. (2011), “Does Board Gender Diversity improve the Informativeness of Stock Prices?”, Journal of Accounting and Economics,  Vol. 51, pp. 314-338. 
Srinidhi, B., Gul, F.A. and Tsui, J. (2011), “Female Directors and Earnings Quality”, Contemporary Accounting Research, Vol. 5, pp. 1610-1644. 
Choy, H.L., Gul, F.A. and Yao, J. (2011), “Does Political Economy Reduce Agency Costs?  Some Evidence from Dividend Policies Around the World”, Journal of Empirical Finance, Vol. 18(1), pp. 16-35.
Gul, F.A. and Goodwin, J. (2010), “Short-Term Debt Maturity Structures, Credit Ratings and the Pricing of Audit Services”, The Accounting Review, Vol. 85(3), pp. 877-909. 
Gul, F.A., Kim, J.B. and Qiu, A. (2010), “Ownership Concentration, Foreign Shareholding, Audit Quality, and Firm-Specific Return Variation: Evidence from China”, Journal of Financial Economics, Vol. 95(3), pp.  425-442. 
Gul, F.A., Fung, S., and Jaggi, B. (2009), “Earnings Quality: Some Evidence on the Role of Auditor Tenure and Auditors’ Industry Expertise”, Journal of Accounting and Economics, Vol. 47(3), pp. 265-287. 
Gul, F.A., Sami, H. and Zhou, H.Y. (2009), “Auditor Independence and the Chinese Auditor Disaffiliation Program”, Auditing: A Journal of Practice & Theory, Vol. 28(1), pp. 29-51. 
Srinidhi, B. and Gul, F.A. (2007), “The Differential Effects of Auditors’ Nonaudit and Audit Fees on Accrual Quality”, Contemporary Accounting Research, Vol. 24(2), pp. 595-629. 
Gul, F.A. (2006), “Auditors’ Response to Political Connections and Cronyism in Malaysia”, Journal of Accounting Research, Vol.  44(5), pp. 931-963. 
Hutchinson, M.R. and Gul, F.A. (2004), “Investment Opportunities Set, Corporate Governance Practices, and Firm Performance”, Journal of Corporate Finance, Vol. 10, pp. 595-614.
Gul, F.A., Chen, C.J.P. and Tsui, J. (2003), “Discretionary Accounting Accruals, Managers’ Incentives, and Audit Fees”, Contemporary Accounting Research, Vol. 20(3), pp. 441-464. 
Seetharaman, A., Gul, F.A. and Lynn, S.G. (2002), “Litigation Risk and Audit Fees: Evidence from UK Firms Cross-Listed on US Markets”, Journal of Accounting & Economics, Vol. 33(1), pp. 91-115. 
Gul, F.A. (2001), “Free Cash Flow, Debt-Monitoring and Managers’ LIFO/FIFO Policy Choice”, Journal of Corporate Finance, Vol. 7(4), pp. 475-492. 
Bartov, E., Gul, F.A. and Tsui, J. (2001), “Discretionary-Accruals Models and Audit Qualifications”, Journal of Accounting and Economics, Vol. 30(3), pp. 421-452. 
Gul, F.A. (1999), “Growth Opportunities, Capital Structure and Dividend Policies in Japan”, Journal of Corporate Finance, Vol. 5(2), pp. 141-168. 
Gul, F.A. (1999), “Audit Prices, Product Differentiation and Economic Equilibrium”, Auditing: A Journal of Practice and Theory, Vol. 18(1), pp. 90-100. 
Chen, C.J.P., Gul, F.A. and SU, X. (1999), “A Comparison of Reported Earnings under Chinese GAAP vs. IAS: Evidence from the Shanghai Stock Exchange”, Accounting Horizons, Vol. 13(2), pp. 91-111. 
Gul, F.A. and Tsui, J. (1998), “A Test of the Free Cash Flow and Debt Monitoring Hypotheses: Evidence from Audit Pricing”, Journal of Accounting and Economics, Vol. 24(2), pp. 219-237. 
Tsui, J. and Gul, F.A. (1996), “Auditors’ Behavior in an Audit Conflict Situation: A research Note on the Role of Locus of Control and Ethical Reasoning”, Accounting, Organizations and Society, Vol. 21(1), pp. 41-51. 
Gul, F.A. and Chia, Y.M. (1994), “The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test of Three-Way Interaction”, Accounting, Organizations and Society, Vol. 19(4/5), pp. 413-426. 
1 Gul, F.A. (2014) “Agency Costs of Free Cash Flow and CEO Compensation” (co-author with Puspavathy Rasiah)
2 Gul, F.A. (2014) “Stock Price Crash and CEO Turnover” and “Political Rights (co-author with Lee Mei Yee)
3 Gul, F.A. (2014) “ Stock Market Liquidity and Firm Dividend Policy” (co-author with Karen Lai) at 
4 Gul, F.A. (2014) “Auditing Multiple Public Clients, Partner-Client “ and “Audit Quality & Peer Group and Audit Fees in Chinese Firms”, 37th Annual Congress of the European Accounting Association, 21-23 May 2014, Tallinn, Estonia.
5 Gul, F.A. (2012) “Management Incentives and Internal Control Weaknesses: Some Evidence on the role of Insider Ownership”, 35 th Annual Congress of the European Accounting Association, 9-11 May 2012, Ljubljana, Slovenia.
6 Gul, F.A. (2012) “CEO Turnover and Internal Control Material Weakness”, 2012 AFAANZ Conference, 1 - 3 July 2012, Melbourne, Australia.
7 Gul, F.A. (2012) ”Predicting Internal Control Weaknesses: Evidence from Audit Fees and Financial Reporting Quality in the Pre-SOX US Era, UK and Australia”, 2012 American Accounting Association, Annual Meeting, 4- 8 August 2012, Washington DC, USA.
8 Gul, F.A. (2012) ”Auditors’ Responses to Opportunistic MEF and CEO Horizon: Some Evidence from Audit Fees and Audit Delay”, Research Interaction Forum IV, American Accounting Association Annual Meeting,  4 – 8 August, 2012, Washington DC.
9 Gul, F.A. (2012) “Predicting Internal Control Weaknesses: Evidence from Audit Fees and Financial Reporting Quality in the Pre-SOX US Era, UK, and Australia”, Panel Sessions, American Accounting Association Annual Meeting, 4 - 8, August 2012, Washington DC.
10 Gul, F.A., Basioudis, I.G. and Ng, A. (2011) “Non Audit Fees, Auditor tenure and Auditor Independence”, European Accounting Association, Rome, Italy, 20 – 22 April 2011.
11 Gul, F.A., Bliss, M. And Majid, A. (2011) “Political Connection and cost of Debt: Some Malaysian Evidence ”, European Accounting Association, Rome, Italy, 20 – 22 Spril 2011.
12 Gul, F.A., Lai, K. and Hutchinson, M. (2011), “Gender Diversity and properties of Analyst Earnings Forecast ”, European Accounting Association, Rome, Italy, 20 – 22 April 2011.
13 Gul, F.A. and Goodwin, J.  (2011), “Office-Level Audit Partner Rotation and Audit Quality ”, European Accounting Association, Rome, Italy, 20 – 22 April 2011.
14 Gul, F.A., Leung, T.Y., and Cheng, L. (2011), “Perks and the Informativeness of Stock Process in the Chinese Market ”, European Accounting Association, Rome, Italy, 20 – 22 April 2011.
15 Gul, F.A. and Gong, S. (2011), “ Divergence of opinion and stock market outcomes: Disentangling the channels of influence”, World Finance Conference, Amathus Beach Hotel, Rhodes, Greece, 15 – 17 June 2011.
16 Gul, F.A., Srinidhi, B. and Tsui, J. (2011), “Board Gender Diversity, Auditor Choice and Audit Fees ”, American Accounting Association, Denver, Colorado, USA, 6 – 10 August 2011
17 Gul, F.A., Basioudis, I.G. and Ng, A. (2011),  “Non Audit Fees, Auditor tenure and Auditor Independence”, American Accounting Association, Denver, Colorado, USA , 6 – 10 August 2011. 
18 Gul, F.A., Lai, K. and Hutchinson, M. (2011), “Gender Diversity and properties of Analyst Earnings Forecast ”,  American Accounting Association, Denver, Colorado, USA, 6 – 10 August 2011
19 Gul, F.A. (2010), “Media Coverage, Stock Price Informativeness and Investor Trading Behavior: Evidence from China ”, Midwest Finance Association 2010 Conference, Las Vegas, USA, 24 – 27 February 2010
20 Gul, F.A. (2010), “Auditor Industry Specialization Premium, Audit Office Scale Economies and Audit Pricing ”, British Accounting Association 2010 Annual Conference, Cardiff, United Kingdom, 30 March – 1 April 2010
21 Gul, F.A. (2010), “Short-Term Debt Maturity, Monitoring and Accruals-Based Earnings Management ”, 33rd Annual Congress of the European Accounting Association, Istanbul, Turkey, 19 – 21 May 2010
22 Gul, F.A. (2010), “Gender Diversity on US Corporate Boards and Cost of Capital ”, 2010 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, San Francisco, California, USA, 31 July – 4 August 2010
23 Gul, F.A. (2010), “Do Auditors Respond to the Informativeness of Accruals? Some Evidence from Audit Pricing”, 2010 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, San Francisco, California, USA 31 July – 4 August 2010
24 Gul, F.A. and Goodwin, J. (2010), “Do Larger Offices of Big4 Auditors have Higher Quality Audits? Further Evidence ”, 2010 American Accounting Association Annual Meeting and Conference, SanFrancisco, California, USA, 31 July – 4 August 2010
25 Gul, F.A. (2009), “Corporate Governance, Animal Spirits and Stock Prices ”, Doctor of Business Administration Public Lecture, Graduate Scool of Business, The Hong Kong Polytechnic University, Hong Kong, 4 December 2009
26 Gul, F.A. (2009), “Corporate Governance, Animal Spirits and Stock Prices”, Public Lecture Maybank Chair, The Faculty of Business and Accountancy, University of Malaya, 7 August 2009.
27 Gul, F.A., Chen, S.M. and Jing, Z. “The Role of Analysts and Institutional Investors on the Relationship between Accounting Transparency and Stock Price Synchronicity”, American Accounting Association (AAA) 2009 Annual Meeting, New York, 1-5 August 2009.
28 Gul, F.A. and Ho, S. (2009), “Audit Fees, Family Ownership and Board Composition”, Accounting Association (AAA) 2009 Annual Meeting, New York, 1-5 August 2009.
29 Gul, F.A. and Bliss, M. (2009), “Does CEO Duality Constrain Board Independence? Some Evidence from Auditing Pricing”, Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Adelaide, Australia, 5-7 July 2009.
30 Gul, F.A., Srinidhi, B.  and Ng, A. (2009), “Board Gender Diversity and Idiosyneratic Volatility of Stock Prices”, Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Adelaide, Australia, 5-7 July 2009.
31 Gul, F.A.,  Zhao, R., and Zhou, S. (2009), “Credit Rating Transitions and Capital Investments”, Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Adelaide, Australia, 5-7 July 2009.
32 Gul, F.A., Cheng, L. and Leung, T.Y.  (2009) “Perks, Auditor Choice, Corporate Governance and R- Professor Ferdinand Akthar Gul square: The Case of China ”, European Financial Management Association (EFMA) Conference, Milan, Italy, 24-27 June 2009.
33 Gul, F.A. and Lai, K.W. (2009) “The Economic Consequences of an Audit Failure: Evidence from Deloitte Touche Tohmatsu, Hong Kong ”, 32rd European Accounting Association Annual Congress, European Accounting Association, Tampere, Finland, 12-15 May 2009.
34 Gul, F.A., Yao,A.J. and Sun, S.Y.J. (2008), “Ownership Structure and Cost of Equity Capital in East Asian Corporations”, 16th Conference on the Theories and Practices of Securities and Financial Markets,  Kaohsiung, Taiwan, 5-6 Dec 2008.
35 Gul, F.A., Su, N. and Srinidhi, B. (2008), “Informativeness of Earnings and Accruals: Evidence from Audit Pricing ”, American Accounting Association (AAA) Annual Meeting in Anaheim, California, 3-6 Aug 2008.
36 Gul, F.A., Cheng, P., Tong, W. and Tsui, J. (2008), “Does Corporate Governance Affect Firm Value? Evidence with Corporate Governance Indices”, American Accounting Association (AAA) Annual Meeting , Anaheim, California, 3-6 Aug 2008.
37 Gul, F.A., Bliss, M, Majid, A. and Sun, S. (2008), “Does Stronger Corporate Governance Mitigate the Audit Risks Associated with Politically Connected Firms? – Audit Pricing Evidence from Malaysia”, Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, Sydney, Australia, 6-8 July 2008.
38 Gul, F.A. and Goodwin, J. (2008), “Some audit pricing evidence on the monitoring roles of ratings agencies and short-term debt maturity structures”, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Sydney, Australia, 6-8 July 2008.
39 Gul, F.A., Bliss, M, Majid, A. and Sun, S. (2008), “Politically Connected Firms, Corporate Governance and Audit Pricing”, 31st Annual Congress of European Accounting Association (EAA), Rotterdam, The Netherlands, 23-25 April 2008.

Local Grants

Title Quantitative and Qualitative Analysis of Tax Evasion and Avoidance Strategies in Malaysia
Investigators Professor Jeyapalan Kasipilai (Principal Investigator), Professor Ferdinand A Gul, (Co-Investigator)
Funding Period 2014
Funding Body/Organisation Malaysian Tax Research Foundation (MTRF)
Funding Amount RM71,250.00
Title Traffic calming methods and regulatory focus theory:  Some experimental evidence using eye tracking technology”
Investigators Dr. Simon John Egerton (Principal Investigator), Professor Ferdinand A Gul, Associate Professor Alexandre Schaefer and Professor Christina Lee (Co-Investigators)
Funding Period 2014
Funding Body/Organisation Social Economic Transformation in Asia (SETA)
Funding Amount RM10,000
Title Stock Price Informativeness and Corporate Dividend Policy
Investigators Ms. Lee Mei Yee (Principal Investigator) and Prof. Ferdinand A Gul
Funding Period 2014
Funding Body/Organisation Social Economic Transformation in Asia (SETA)
Funding Amount RM10,000
Title Corporate Governance, Transparency and Quality of Financial Information
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2011-2013
Funding Body/Organisation UUM, School of Business
Funding Amount RM60,000
Title Executive Compensation-Performance and Earnings Quality: Malaysian Evidence
Investigators Dr. Foo Yee Boon (Principal Investigator), Dr. Abdul Majid and Prof. Ferdinand A Gul
Funding Period 2013
Funding Body/Organisation Malaysian Accountancy Research and Education Foundation
Funding Amount RM10,000
Title Political connection and Stock Price informativeness: Malaysia and the Philippines Case
Investigators Dr.Taeko Yasutake (Principal Investigator) and Prof. Ferdinand A. Gul (Co-Investigator)
Funding Period 30 September 2013 till 1 September 2014
Funding Body/Organisation Social Economic Transformation in Asia (SETA)
Funding Amount RM10,000.00
Title The Relationship between Different Institutional Investors Monitoring and Financial and Non-Financial Performance of Malaysian Firms
Investigators Dr. Foo Yee Boon (Principal Investigator), Prof. F.A. Gul (Co-Investigator) and Associate Professor Dr. Mazlina@Norzila bt. Mat Zain
Funding Period 16 December 2013 till 15 December 2016
Funding Body/Organisation Ministry of Education (MOE)
Funding Amount RM66,900

International Grants

Title The Role of Auditors’ Judgment-Related Traits on Audit Quality: Analysis Combining Survey Data with Archival Information on Individual Auditor Characteristics in China
Investigators Zhu, Xindong ,  Simon Fung, Prof. Ferdinand F.A. Gul  (co-researcher)
Funding Period 2014-2015
Funding Body/Organisation General Research Fund (GRF)
Funding Amount HKD331,193.00
Title The Role of Qualitative Information in the Stock Price-Earnings Announcement Relationship:  Some Comparative Evidence from Hong Kong and Mainland China
Investigators Stephen X. Gong ,  Prof. Ferdinand F.A. Gul  (co-researcher) Andy Chui
Funding Period 2013-2015
Funding Body/Organisation Research Grants Council, Hong Kong SAR
Funding Amount HKD474,080.00
Title Audit Quality, Client Importance and Audit Partner Promotion:  Evidence from China Result
Investigators Prof. Ferdinand A. Gul, Dr. Du Jun and Dr. Hou Qing Chuan
Funding Period 2013-2014
Funding Body/Organisation Research Grants Council, Hong Kong
Funding Amount HKD309,033
Title An International study of seasoned equity offerings: long term returns, earnings management, liquidity, ownership structure, and financial crisis
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2012 – 2014
Funding Body/Organisation Australia Research Council
Funding Amount AUD210,000
Title Stock Returns, Idiosyncratic risk, Market sentiment and Institutional Trading
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2010-2012
Funding Body/Organisation Hong Kong Polytechnic University
Funding Amount HKD$53,916
Title Media Coverage as a Corporate Monitoring Mechanism in China’s Stock Market
Investigators Prof. Ferdinand A. Gul
Funding Period 2009-2012
Funding Body/Organisation Research Grants Council, Hong Kong
Funding Amount HKD$607,177
Title IPO Marketing Activity: Issuer Cashing Out, Flipping, or Signaling?  Some Evidence from Hong Kong Market
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2009-2012
Funding Body/Organisation Research Grants Council, Hong Kong
Funding Amount HKD$438,740
Title Political Connections, “Surviving Elite” Hypothesis and Equity Values: Some Evidence from the Malaysian in Progress Government Election Losses in Malaysia
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2009-2012
Funding Body/Organisation Central Research Grant
Funding Amount HKD$34,800
Title R&D Value Relevance and Auditor Specialization
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2009-2011
Funding Body/Organisation Central Research Grant
Funding Amount HKD$50,000
Title Economic Consequences of Mandatory and Voluntary Auditor Changes: Evidence from Korea
Investigators Prof. Ferdinand A. Gul
Funding Period 2009-2011
Funding Body/Organisation Central Research Grant
Funding Amount HKD$45,946
Title Changes in Accounting Standards, Ownership Structures and Conservative Financial Reporting in China
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2009-2011
Funding Body/Organisation Central Research Grant
Funding Amount HKD$45,946
Title Empirical Evidence on the Public Monitoring Role of the Financial News Media in China
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2009-2011
Funding Body/Organisation Central Research Grant
Funding Amount HKD$31,400
Title What Moves Stock Prices in China?
Investigators Prof. Ferdinand A. Gul
Funding Period 2009-2010
Funding Body/Organisation Central Research Grant
Funding Amount HKD$31,400
Title Audit Partner Domain and Audit Quality
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2008-2010
Funding Body/Organisation Central Research Grant
Funding Amount HKD$49,920.20
Title Investor Sentiment and Stock Markets Around the World
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2008-2011
Funding Body/Organisation Central Research Grant
Funding Amount HKD$150,000
Title The Role of Political Economy and Political Connections on Dividend Policies Around the World
Investigators Prof. Ferdinand A. Gul
Funding Period 2008-2011
Funding Body/Organisation Central Research Grant
Funding Amount HKD$150,000
Title Industry Specialization, Audit Firm Scale Economics and Audit Pricing
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2007-2010
Funding Body/Organisation Central Research Grant
Funding Amount HKD$45,984.14
Title A Cross-country Analysis of Port Productivity
Investigators Prof. Ferdinand A. Gul (Co-researcher)
Funding Period 2006-2010
Funding Body/Organisation University Grants Committee Competitive Earmarked Research Grants
Funding Amount HKD$488,829.29

Current Supervision

Student Mukesh Garg (co-supervisor)
Program of study "Corporate Governance, Audit Quality and Value Relevance of Voluntary Certification and Disclosure of Internal Controls over Financial Reporting”; (PhD)
Student Mabel Lim  (co-supervisor)
Program of study “Essays on Management Earnings Forecasts; (PhD)
Student Ewe Soo Yeong (co-supervisor)
Program of study "Recent Experience and Financial Decision Making: The Role of Regulatory Focus and Regulatory Closure"; (PhD)
Student Yik Pui, Low
Program of study Corporate Political Activities, Religiosity and Firm Value; (PhD)
Student Nampuna Dolok, Gultom
Program of study How Does the Interaction Between Corporate Governance and Product Market Competition Impact Earnings Quality?; (PhD)
Student Puspavathy, Rassiah
Program of study Agency Theory of Free Cash Flow and Overinvestment : Some Evidence on the Role of CEO Characteristics and Geographic Location; (PhD)
Student Ananda Rao, Samudhram  (co-supervisor)
Program of study Formulating A Framework For Human Capital Valuations In Annual Report Presentations : Accounting for Human Capital - Analysis, Disclosure and Use of HC Based Information; (PhD)

Completed Supervision - PhD Students

Student Mei Yee, Lee
Program of study Stock Price Informativeness and Its Impact on Corporate Strategies; (PhD)
Student Mei Sen, Pak
Program of study Geographic Location and Earnings Management; (PhD)
Student Sheela Devi, Sundarasen (co-supervisor)
Program of study Time-series and Cross-sectional Volatility of Initial Public Offerings' (IPOs)
Initial Returns: A study on selected OECD countries; (PhD)

Completed Supervision - Hons Degree Students

Student Chwee Ming, Tee
Program of study Institutional investor heterogeneity monitoring and Chief Executive Officer (CEO) compensation-performance (PG Dip in BusCom); 2012
Awarded university Monash University
Student Yik Pui, Low
Program of study Advertising, Corporate Governance and Stock Liquidity (BBusCom Hons); 2011
Awarded university Monash University
Student Fang Chin, Cheng
Program of study Stock Markets, Banks and Economic Growth: Some Evidence on the Role of Stock Price Informativeness (BBusCom Hons); 2011
Awarded university Monash University

External Examiner for Doctoral Thesis Examination

Student Vighneswaran A/L Vithiatharan
Faculty Faculty of Economics and Administration
Title of Thesis "Corporate Scandals in Malaysia: A Political Economy Analysis On Corporate Governance Reforms"
Awarded university University of Malaya

Membership in Associations and International Bodies

Name of Association/International Body Auditing: A Journal of Practice and Theory (AJPT)
Role Associate Editor
Duration of membership - Month/Year 2003 - 2009
Name of Association/International Body Contemporary Accounting Research
Role Editorial Board
Duration of membership - Month/Year 2014 - 2017
Name of Association/International Body Journal of Contemporary Accounting & Economics
Role Co-Editor
Duration of membership - Month/Year Since 2005
Name of Association/International Body The British Accounting Review
Role Editorial Board
Duration of membership - Month/Year Since 1998
Name of Association/International Body Current Issues in Auditing (American Accounting Association)
Role Editorial Board
Duration of membership - Month/Year Since 2007
Name of Association/International Body Accounting Horizons
Role Editorial Board
Duration of membership - Month/Year Since 2009

Local Presentation

1 Gul., F.A. (2014),  “Corporate Sustainability & Foreign Institutional Ownership:  Some International Evidence: at International Conference Sustainable Development: What have we learnt after 30 years? at Monash University Malaysia, 29-30 September (Speaker).
2 Gul., F.A. (2014), PhD Doctoral Colloquium, Port Dickson on 1-3 June 2014 (Panel Reviewer).
3 Gul., F.A. (2013), “The Corporate Governance Debate – Do We Need More Rules?”, at The Royale Chulan Hotel, Kuala Lumpur (hosted by ASLI), 19 November 2013 (Speaker)
4 Gul., F.A. (2013), “The Study of Financial Decision Making”, at Monash University Sunway Campus, 7 September 2013 (Talk)
5 Gul., F.A. (2013),  “Issues on Innovation and Sustainability”, at Asian Academy of Management Conference, Penang, 23 August 2013 (Panelist)
6 Gul.,  F.A. (2013), “Why Business?, Why Monash?”, Monash University Sunway campus , Penang Open Day, 16 August 2013
7 Gul., F.A. (2013),  Doctoral Colloquium, University Malaya on 4 & 5 Feb. 2013 (Assessor)
8 Gul, F.A. (2012), “Presentation and critiques of selected manuscripts from accounting, finance, marketing, management areas”, Hotel Equatorial, Bandar Baru Bangi, 20 Dec 2012 (Speaker)
9 Gul, F.A. (2012), “Corporate Political Activities in Emerging Markets: Implications for Accounting and Finance Practice”, 22 November, 2012 (Public Lecture)
10 Gul, F.A. (2012), “Strategic Financing of Universities in Malaysia”, Strategic Finance for University Leader. 21 Nov ember  2012 (Speaker:  Event is sponsored by AKEPT)
11 Gul, F.A. (2012), “How to Publish In Peer Reviewed Journals”, International Islamic University, Malaysia, 24 Oct – 2 Nov 2012 (Speaker)
12 Gul, F.A. (2012), “Internalization of Accountancy Education and Professions-Challenges and Opportunities”, Sunway TES ACCA Train the Trainers Conference, Sunway Resort Hotel and Spa, Petaling Jaya, 30 Jul – 4 Aug 2012 (Speaker)
13 Gul, F.A. (2011). “Publishing in Business”, Academic Writing and Publishing Workshop, 18-19 Oct 2011
14 Gul, F.A. (2011), “ Stock Markets and Investor Behaviour”, Monash Open Day, 9 Oct 2011 (Speaker)
15 Gul, F.A. (2011), “Research Issues in Malaysian Capital Markets: Publishing Your Research “, Monash University Sunway, 8 June 2011 (Panelist)
16 Gul, F.A. (2011), “The Monash Bachelor of Commerce (Accounting) – The State of the Art Degree”, Launch of Bachelor of Commerce (Accounting),  Monash University Sunway, 16 Jan 2011
17 Gul, F.A. (2010), “The Future of the Malaysian Economy:  Some Finance and Corporate Sector Perspectives”, Monash Alumni dinner, Monash University Sunway, 12 Nov 2010 (Speaker)
18 Gul, F.A. (2010), “The Economic Consequences of Mandatory versus Voluntary Auditor Switches: Some Korean Stock Liquidity Evidence”, Monash University Sunway, 29 March 2010 (Speaker)

International Presentation

1 Gul., F.A. (2014), “Governance issues in Accounting and Finance in Emerging Markets:  Family Ownership and Ethnic Diversity in Board”, The International Corporate Governance Symposium, 1-3 December 2014 at Dusit Thani Hotel Pattaya, Thailand (Keynote Speaker)
2 Gul., F.A. (2014), “Political Economy and Financial Reporting”, 2014 International Symposium on Financial Reporting and Political Economy at Chang Jung Christian University, Tainan, Taiwan, 10 March 2014 (Keynote Speaker)
3 Gul., F.A. (2014), “Political Connection and Stock Price Informativeness: Malaysia and Philippines, 23 January 2014 (Discussion)
4 Gul., F.A. (2013), “Executive Equity Risk-Taking Incentive & Audit Service Pricing”, The Massachusetts Institute of Technology (MIT) Asia Conference in Accounting,  Shanghai, China, 13-14 July 2013
5 Gul., F.A. (2013) “Compensation Consultant’s Reputation, Non-Compensation Consulting Services and CEO pay”, Monash University Australia, 10 April 2013
6 Gul, F.A. (2013), “Audit Quality as a Factor in the Capital and Debt Maturity Structures of Firms with Potential ‘Going Concern’ Problems’, National Taiwan University,  21, February 2013
7 Gul, F.A. (2012), “3rd Conference on Financial Markets and Corporate Governance, RACV Club, Melbourne, Australia, 11 April 2012. (Keynote Speaker).  Event is organized by La Trobe Business School) 
8 Gul, F.A. (2012), “Females in Corporate Boards, Intensive Monitoring and Corporate Risk Taking”, China Europe International Business School, Shanghai, China, 18 March 2012.
9 Gul, F.A. (2012), “Audit Market Concentration, Auditor’s Reputation as Global-and Country Country-level Market Leader, and Investor-perceived Audit Quality”, Nanyang Technological University, Singapore, 15 February 2012 (Speaker)
10 Gul, F.A. (2012), “Predicting Internal Control Weakness: Evidence from Audit Fees and Financial Reporting Quality in Pre-SOX US Era, UK and Australia”, Nanyang Technological University, Singapore, 15 February 2012.
11 Gul, F.A. (2011), “Gender Diversity and Properties of Analyst Earnings Forecasts”, Monash University Caulfied, Australia, 16 May 2011.
12 Gul, F.A. (2011), “Media Coverage, Divergence of Opinion, & Chinese Stock Market Outcomes”, The University of Bologna, Bologna, Italy, 18 April 2011 (Speaker)
13 Gul, F.A. (2011), “The ‘Magic’ of Female Diversified Boards”, The China Europe International Business School, Shanghai, China, 11 March 2011 (Speaker)

Event Organisation (Local and International)

1 Sir Monash Distinguished Public Lecture on “Law, Politics and Corporate Financial Outcomes:  Lessons for the Developing World”, 25 August 2014 at Monash University Malaysia (Keynote Speaker)
2 Journal of Contemporary Accounting and Economics (JCAE) Mid-Symposium, Auckland University, Auckland School of Business, New Zealand, 4 July 2014 (Co-Editor & Moderator)
3 Journal of Contemporary Accounting and Economics (JCAE)Mid-Symposium, Curtin University, Perth 5 July 2013 (Presenter & Co- Editor) - jointly organized by The Hong Kong Polytechnic University, University of Technology Sydney and Curtin University.
4 Journal of Contemporary Accounting and Economics (JCAE), Symposium, 6 to 7 January, 2012 (co-hosted with Hong Kong Polytechnic University) (Symposium Chair and Panelist)
5 Journal of Contemporary Accounting and Economics (JCAE)Doctorial Consortium”, Hong Kong Polytechnic University, 4-5 Jan 2013 (Journal Co-Editor) - co-hosted with Hong Kong Polytechnic University)
6 Journal of Contemporary Accounting and Economics (JCAE) Symposium, 2-4 January 2014, Monash University Sunway Campus (Chairman, Co-Editor & CG Forum Presenter).
7 Capital Markets Workshop: Accounting & Finance Research Issues in Malaysian Capital Markets, Monash University Sunway Campus, 13 June 2013 (Workshop Chair and Panelist)
8 Capital Market Workshop Behaviour Symposium, Monash University Sunway, 26 & 27, July 2012 (Symposium Chair and Panelist)

International Award

Award Name Best Paper Award
Awarding Body Massachusetts Institute of Technology (MIT) Asia Conference in Accounting
Year of Award 2013
Project Title "Executive Equity Risk-Taking Incentive & Audit Service Pricing"