Prof Ferdinand Gul

STAFF PROFILE

Position

Alfred Deakin Professor

Faculty

Faculty of Business and Law

Department

BL Deakin Business School

Campus

Melbourne Burwood Campus

Contact

ferdinand.gul@deakin.edu.au
+61 3 924 45525

Biography

Professor Gul is Research Professor of Accounting and Finance in the Deakin Business School, Deakin University. He was a former Professor and Head of the Accounting and Finance Discipline in the School of Business at Monash University Malaysia. He was also the Donald Cochrane Chair of Business and Economics  at Monash University. 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 universities in China such as Shanghai University of Finance and Economics, Zhongshan University and Xiamen University.


Professor Gul has supervised more than 30 PhD students and published in top- tier journals such as the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review and The Journal of Financial Economics.

Read more on Ferdinand's profile

Research interests

Inter-disciplinary application of Contracting and Agency theories to Auditing
Corporate Finance,
Financial Accounting and Corporate Governance

Publications

Filter by

2018

Managerial ability, financial distress and audit fees

E Lim, F Gul, M Khedmati, F Navissi

(2018), Accounting Horizons, C1

journal
2017

Institutional monitoring, political connections and audit fees: evidence from Malaysian firms

C Tee, F Gul, Y Foo, C Teh

(2017), pp. 1-13, International journal of auditing, Chichester, Eng., C1

journal

Busy auditors, partner-client tenure, and audit quality: evidence from an emerging market

F Gul, S Ma, K Lai

(2017), Vol. 16, pp. 83-105, Journal of international accounting research, Sarasota, Fla., C1

journal

Board gender diversity, auditor fees, and auditor choice

K Lai, B Srinidhi, F Gul, J Tsui

(2017), Vol. 34, pp. 1681-1714, Contemporary accounting research, Chichester, Eng., C1

journal

Performance of microfinance institutions: does government ideology matter?

F Gul, J Podder, A Shahriar

(2017), Vol. 100, pp. 1-15, World development, Amsterdam, The Netherlands, C1

journal
2016

Busy Auditors, Ethical Behavior, and Discretionary Accruals Quality in Malaysia

K Lai, A Sasmita, F Gul, Y Foo, M Hutchinson

(2016), Vol. In Press, pp. 1-12, Journal of business ethics, Berlin, Germany, C1

journal

Auditor client specific knowledge and internal control weakness: some evidence on the role of auditor tenure and geographic distance

Y Chen, F Gul, C Truong, M Veeraraghavan

(2016), Vol. 12, pp. 121-140, Journal of contemporary accounting and economics, Amsterdam, The Netherlands, C1

journal

Auditee religiosity, external monitoring, and the pricing of audit services

F Gul, A Ng

(2016), pp. 1-28, Journal of business ethics, Berlin, Germany, C1

journal

Ethnicity, politics and firm performance: evidence from Malaysia

F Gul, S Munir, L Zhang

(2016), Vol. 40, pp. 115-129, Pacific-Basin finance journal, Amsterdam, The Netherlands, C1

journal
2015

Corporate political connections and the 2008 Malaysian election

Y Fung, F Gul, S Radhakrishnan

(2015), Vol. 43, pp. 67-86, Accounting, organizations and society, Amsterdam, The Netherlands, C1-1

journal

The impact of mandatory versus voluntary auditor switches on stock liquidity: some Korean evidence

S Choi, Y Choi, F Gul, W Lee

(2015), Vol. 47, pp. 100-116, British accounting review, Amsterdam, The Netherlands, C1-1

journal

Executive equity risk-taking incentives and audit pricing

Y Chen, F Gul, M Veeraraghavan, L Zolotoy

(2015), Vol. 90, pp. 2205-2234, Accounting review, Sarasota, Flo., C1-1

journal
2014

Investment banks' entry into new IPO markets and IPO underpricing

Y Fung, F Gul, S Radhakrishnan

(2014), Vol. 60, pp. 1297-1316, Management science, Hanover, Md., C1-1

journal
2013

Do individual auditors affect audit quality? Evidence from archival data

F Gul, D Wu, Z Yang

(2013), Vol. 88, pp. 1993-2023, Accounting review, Ann Arbor, Mich., C1-1

journal

Gender-diverse boards and properties of analyst earnings forecasts

F Gul, M Hutchinson, K Lai

(2013), Vol. 27, pp. 511-538, Accounting horizons, Sarasota, Fla., C1-1

journal

Investor protection, firm informational problems, big N auditors, and cost of debt around the world

F Gul, G Zhou, X Zhu

(2013), Vol. 32, pp. 1-30, Auditing: a journal of practice and theory, Sarasota, Fla., C1-1

journal
2012

City-level auditor industry specialization, economies of scale, and audit pricing

S Fung, F Gul, J Krishnan

(2012), Vol. 87, pp. 1281-1307, Accounting review, Ann Arbor, Mich., C1-1

journal

Political connection and leverage: Some Malaysian evidence

M Bliss, F Gul

(2012), Vol. 36, pp. 2344-2350, Journal of banking and finance, Amsterdam, The Netherlands, C1-1

journal

Political connection and cost of debt: Some Malaysian evidence

M Bliss, F Gul

(2012), Vol. 36, pp. 1520-1527, Journal of banking and finance, Amsterdam, The Netherlands, C1-1

journal

Auditor industry specialization, political economy and earnings quality: some cross-country evidence

B Jaggi, F Gul, T Lau

(2012), Vol. 23, pp. 23-61, Journal of international financial management and accounting, Chichester, Eng., C1-1

journal
2011

Do political connections affect the role of independent audit committees and CEO Duality? Some evidence from Malaysian audit pricing

M Bliss, F Gul, A Majid

(2011), Vol. 7, pp. 82-98, Journal of contemporary accounting and economics, Amsterdam, The Netherlands, C1-1

journal

Female directors and earnings quality

B Srinidhi, F Gul, J Tsui

(2011), Vol. 28, pp. 1610-1644, Contemporary accounting research, Mississauga, Ont, C1-1

journal

Does political economy reduce agency costs? Some evidence from dividend policies around the world

H Choy, F Gul, J Yao

(2011), Vol. 18, pp. 16-35, Journal of empirical finance, Amsterdam, The Netherlands, C1-1

journal

Does board gender diversity improve the informativeness of stock prices?

F Gul, B Srinidhi, A Ng

(2011), Vol. 51, pp. 314-338, Journal of accounting and economics, Amsterdam, The Netherlands, C1-1

journal

Perks and the informativeness of stock prices in the Chinese market

F Gul, L Cheng, T Leung

(2011), Vol. 17, pp. 1410-1429, Journal of corporate finance, Amsterdam, The Netherlands, C1-1

journal
2010

Short-term debt maturity structures, credit ratings, and the pricing of audit services

F Gul, J Goodwin

(2010), Vol. 85, pp. 877-885, Accounting review, Sarasota, Fla., C1-1

journal

Ownership concentration, foreign shareholding, audit quality, and stock price synchronicity : evidence from China

F Gul, J-B Kim, A Qiu

(2010), Vol. 95, pp. 425-442, Journal of financial economics, Amsterdam, Netherlands., C1-1

journal
2009

Earnings quality : some evidence on the role of auditor tenure and auditors' industry expertise

F Gul, S Fung, B Jaggi

(2009), Vol. 47, pp. 265-287, Journal of accounting and economics, Amsterdam, Netherlands., C1-1

journal

Family control, board independence and earnings management : evidence based on Hong Kong firms

B Jaggi, S Leung, F Gul

(2009), Vol. 28, pp. 281-300, Journal of accounting and public policy, Amsterdam, Netherlands., C1-1

journal

Auditor disaffiliation program in China and auditor independence

F Gul, H Sami, H Zhou

(2009), Vol. 28, pp. 29-51, Auditing : a journal of practice & theory, Sarasota, Fla., C1-1

journal
2008

Was audit quality of Laventhol and Horwath poor?

K-W Lai, F Gul

(2008), Vol. 27, pp. 217-237, Journal of accounting and public policy, Amsterdam, Netherlands, C1-1

journal
2007

The differential effects of auditors' nonaudit and audit fees on accrual quality

B Srinidhi, F Gul

(2007), Vol. 24, pp. 595-629, Contemporary accounting research, London, Eng., C1-1

journal

Auditor independence: evidence on the joint effects of auditor tenure and nonaudit fees

F Gul, B Jaggi, G Krishnan

(2007), Vol. 26, pp. 117-142, Auditing: a journal of practice & theory, [Lakewood Ranch, Fla.], C1-1

journal
2006

Auditors' response to political connections and cronyism in Malaysia

F GUL

(2006), Vol. 44, pp. 931-963, Journal of accounting research, London, Eng., C1-1

journal

The effects of executive share options and investment opportunities on firms' accounting performance: some Australian evidence

M Hutchinson, F Gul

(2006), Vol. 38, pp. 277-297, British accounting review, Amsterdam, The Netherlands, C1-1

journal

Non-audit services, auditor quality and the value relevance of earnings

F Gul, J Tsui, D Dhaliwal

(2006), Vol. 46, pp. 797-817, Accounting and finance, Chichester, Eng., C1-1

journal
2004

Investment opportunity set, corporate governance practices and firm performance

M Hutchinson, F Gul

(2004), Vol. 10, pp. 595-614, Journal of corporate finance, Amsterdam, The Netherlands, C1-1

journal

Board leadership, outside directors' expertise and voluntary corporate disclosures

F Gul, S Leung

(2004), Vol. 23, pp. 351-379, Journal of accounting and public policy, Amsterdam, The Netherlands, C1-1

journal
2003

Discretionary accounting accruals, managers' incentives, and audit fees

F GUL, C CHEN, J TSUI, H University

(2003), Vol. 20, pp. 441-464, Contemporary accounting research, [Canada], C1-1

journal

TRACKS: audit quality, earnings, and the Shanghai stock market reaction

F Gul, S Sun, J Tsui

(2003), Vol. 18, pp. 411-427, Journal of accounting auditing and finance, London, Eng., C1-1

journal

Chinese auditors' ethical behavior in an audit conflict situation

F Gul, A Ng, M Tong

(2003), Vol. 42, pp. 379-392, Journal of business ethics, Berlin, Germany, C1-1

journal
2002

Investment opportunities and leverage: some Australian evidence on the role of board monitoring and director equity ownership

M Hutchinson, F Gul

(2002), Vol. 28, pp. 19-36, Managerial finance, Bingley, England, C1-1

journal

Litigation risk and audit fees: evidence from UK firms cross-listed on US markets

A Seetharaman, F Gul, S Lynn

(2002), Vol. 33, pp. 91-115, Journal of accounting and economics, Amsterdam, The Netherlands, C1-1

journal

Audit quality, management ownership, and the informativeness of accounting earnings

F Gul, S Lynn, J Tsui

(2002), Vol. 17, pp. 25-49, Journal of accounting auditing and finance, London, Eng., C1-1

journal
2001

Free cash flow, debt-monitoring and managers' LIFO/FIFO policy choice

F Gul

(2001), Vol. 7, pp. 475-492, Journal of corporate finance, Amsterdam, The Netherlands, C1-1

journal

CEO domination, growth opportunities, and their impact on audit fees

J Tsui, B Jaggi, F Gul

(2001), Vol. 16, pp. 189-208, Journal of accounting, auditing and finance, London, Eng., C1-1

journal

Free cash flow, debt monitoring, and audit pricing: further evidence on the role of director equity ownership

F Gul, J Tsui

(2001), Vol. 20, pp. 71-84, Auditing: a journal of practice & theory, Lakewood Ranch, Fla., C1-1

journal

An analysis of Hong Kong Auditors' perceptions of the importance of selected red flag factors in risk assessment

A Majid, F Gul, J Tsui

(2001), Vol. 32, pp. 263-274, Journal of business ethics, Berlin, Germany, C1-1

journal
2000

Discretionary-accruals models and audit qualifications

E Bartov, F Gul, J Tsui

(2000), Vol. 30, pp. 421-452, Journal of accounting and economics, Amsterdam, The Netherlands, C1-1

journal
1999

Audit prices, product differentiation and economic equilibrium

F Gul

(1999), Vol. 18, pp. 90-100, Auditing: a journal of practice & theory, [Lakewood Ranch, Fla], C1-1

journal

An analysis of joint effects of investment opportunity set, free cash flows and size on corporate debt policy

B Jaggi, F Gul

(1999), Vol. 12, pp. 371-381, Review of quantitative finance and accounting, Berlin, Germany, C1-1

journal

Chaebol, investment opportunity set and corporate debt and dividend policies of Korean companies

F Gul, B KEALEY

(1999), Vol. 13, pp. 401-416, Review of quantitative finance and accounting, Berlin, Germany, C1-1

journal

A comparison of reported earnings under Chinese GAAP vs. IAS: evidence from the Shanghai Stock Exchange

C Chen, F Gul, X Su

(1999), Vol. 13, pp. 91-111, Accounting horizons, [Lakewood Ranch, Fla.], C1-1

journal

Government share ownership, investment opportunity set and corporate policy choices in China

F Gul

(1999), Vol. 7, pp. 157-172, Pacific-Basin finance journal, Amsterdam, The Netherlands, C1-1

journal

Growth opportunities, capital structure and dividend policies in Japan

F Gul

(1999), Vol. 5, pp. 141-168, Journal of corporate finance, Amsterdam, The Netherlands, C1-1

journal
1997

A test of the free cash flow and debt monitoring hypotheses: evidence from audit pricing

F Gul, J Tsui

(1997), Vol. 24, pp. 219-237, Journal of accounting and economics, Amsterdam, The Netherlands, C1-1

journal

The interactive effects of extroversion/introversion traits and collectivism/individualism cultural beliefs on student group learning preferences

M Hutchinson, F Gul

(1997), Vol. 15, pp. 95-107, Journal of accounting education, Amsterdam, The Netherlands, C1-1

journal
1996

Auditors' behaviour in an audit conflict situation: a research note on the role of locus of control and ethical reasoning

J Tsui, F Gul

(1996), Vol. 21, pp. 41-51, Accounting, organizations and society, Kidlington, Eng., C1-1

journal

Funded Projects at Deakin

No Funded Projects at Deakin found

Supervisions

Associate Supervisor
2001

Marion Hutchinson

Thesis entitled: An Analysis of Firm Characteristics, Corporate Governance and Firm Performance

Doctor of Philosophy, School of Accounting, Economics & Finance