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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

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

Ferdinand 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

  • Interdisciplinary application of Contracting and Agency theories to Auditing Corporate Finance
  • Corporate Governance and Financial Accounting

Affiliations

  • Member, American Accounting Association.
  • Member, Canadian Academic Accounting Association.
  • Member, European Accounting Association.
  • Member, Chartered Accountants Australia & New Zealand.
  • Member, Hong Kong Institute of Certified Public Accountants.
  • Co-Editor, Journal of Contemporary Accounting & Economics.
  • Editorial Board, The British Accounting Review.
  • Editorial Board, Current Issues in Auditing AAA.
  • Editorial Board, Accounting Horizons.
  • Editorial Board, Contemporary Accounting Research.

Teaching interests

  • Auditing
  • Corporate Governance and Financial Accounting

Awards

  • Lifetime Achievement Award, 9th Financial Markets And Corporate Governance Conference, 2018. 
  • Awarded Alfred Deakin Professorship, Deakin University, 2016.
  • PVC’s Award for Excellence in Research, Monash University Malaysia, 2012.
  • PVC’s Award for Excellence in Research, Monash University Malaysia, 2011.
  • Faculty Award for Outstanding Performance and Achievement (Research and Scholarly Activities), Honk Kong Polytechnic, Faculty of Business, 2006 and 2007.

Publications

Filter by

2020

Corporate social responsibility, overconfident CEOs and empire building: agency and stakeholder theoretic perspectives

F Gul, C Krishnamurti, S Shams, H Chowdhury

(2020), Vol. 111, pp. 52-68, Journal of business research, Amsterdam, The Netherlands, C1

journal
2019

Stock price contagion effects of low-quality audits at the individual audit partner level

Ferdinand Gul, Chee Lim, Kun Wang, Yanping Xu

(2019), Vol. 38, pp. 151-178, Auditing: a journal of practice and theory, Lakewood Ranch, Fla., C1

journal

Optimistic tone and audit fees: some Australian evidence

Vincent Bicudo De Castro, Ferdinand Gul, Mohammad Muttakin, Dessalegn Mihret

(2019), Vol. 23, pp. 352-364, International journal of auditing, Chichester, Eng., C1

journal

Compensation committees, CEO pay and firm performance

Sutharson Kanapathippillai, Ferdinand Gul, Dessalegn Mihret, Mohammad Muttakin

(2019), Vol. 57, pp. 1-17, Pacific-Basin finance journal, Amsterdam, The Netherlands, C1

journal

Aggregate investor sentiment and stock return synchronicity

T Chue, F Gul, G Mian

(2019), Vol. 108, Journal of banking and finance, Amsterdam, The Netherlands, C1

journal

The joint information role of analysts' cash flow and earnings forecasts

S Dhole, F Gul, S Mishra, A Pal

(2019), pp. 1-43, Accounting and finance, Chichester, Eng., C1

journal
2018

Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia

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

(2018), Vol. 150, pp. 1187-1198, Journal of business ethics, Berlin, Germany, C1

journal

Managerial ability, financial distress and audit fees

F Gul, M Khedmati, E Lim, F Navissi

(2018), Vol. 32, pp. 29-51, Accounting horizons, Lakewood Ranch, Fla., C1

journal

Institutional investors and CEO pay performance in Malaysian firms

T Ming, Y Foo, F Gul, A Majid

(2018), Vol. 17, pp. 87-102, Journal of international accounting research, Lakewood Ranch, Fla., C1

journal

Managerial acquisitiveness and corporate tax avoidance

F Gul, M Khedmati, S Shams

(2018), pp. 1-27, Pacific Basin finance journal, Amsterdam, The Netherlands, C1

journal

Investor sentiment and advertising expenditure

G Mian, P Sharma, F Gul

(2018), Vol. 35, pp. 611-627, International journal of research in marketing, Amsterdam, The Netherlands, C1

journal

The association between cost of debt and Hong Kong politically connected firms

M Bliss, J Goodwin, F Gul, A Wong

(2018), Vol. 14, pp. 321-334, Journal of contemporary accounting and economics, Amsterdam, The Netherlands, C1

journal

Do auditors respond to media coverage? Evidence from China

Stephen Gong, Ferdinand Gul, Liwei Shan

(2018), Vol. 32, pp. 169-194, Accounting horizons, Lakewood Ranch, Fla., C1

journal
2017

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

C Tee, F Gul, Y Foo, C Teh

(2017), Vol. 21, pp. 164-176, 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

The role of regulatory focus and information in investment choice: some evidence using visual cues to frame regulatory focus

S Ewe, F Gul, C Lee, C Yang

(2017), pp. 1-12, Journal of Behavioral Finance, Philadelphia, Pa., C1

journal

Evaluating the credibility of voluntary internal controls certification

M Garg, F Gul, J Wickramanayake

(2017), Vol. 16, pp. 91-117, Journal of international accounting research, Lakewood Ranch, Fla., C1

journal
2016

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, 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, 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

Social security

Ferdinand Gul, Haitian Lu

(2011), pp. 33-61, Truths and half truths : China's socio-economic reforms (1978-2010), Oxford, Eng., B1-1

chapter
2010

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

F Gul, J Goodwin

(2010), Vol. 85, pp. 877-909, Accounting Review, C1-1

journal

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

F Gul, J Kim, A Qiu

(2010), Vol. 95, pp. 425-442, Journal of Financial Economics, 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, C1-1

journal

Auditor disaffiliation program in China and auditor independence

F Gul, H Sami, H Zhou

(2009), Vol. 28, pp. 29-51, Auditing, C1-1

journal
2008

Was audit quality of Laventhol and Horwath poor?

K Lai, F Gul

(2008), Vol. 27, pp. 217-237, Journal of Accounting and Public Policy, 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
1995

Decentralisation as a moderating factor in the budgetary participation-performance relationship: some Hong Kong evidence

F Gul, J Tsui, S Fong, H Kwok

(1995), Vol. 25, pp. 107-113, Accounting and business research, Abingdon, Eng., C1-1

journal
1994

Perceptions of auditor independence: the moderating role of personality

F Gul, J Tsui

(1994), Vol. 2, pp. 203-209, Corporate governance: an international review, Hoboken, N.J., C1-1

journal

Funded Projects at Deakin

No Funded Projects at Deakin found

Supervisions

Principal Supervisor
2019

Andriyawan Sasmita

Thesis entitled: Political Ideologies and Audit Fees

Doctor of Philosophy, Department of Accounting

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