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 profileResearch 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
Professional activities
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
Director turnover, board monitoring and audit fees: Some Australian evidence
S Kanapathippillai, A Yaftian, S Mirshekary, H Sami, F Gul
(2024), Vol. 83, pp. 1-21, Pacific Basin Finance Journal, Amsterdam, The Netherlands, C1
Accounting Personnel Quality, Audit Risk, and Auditor Responses
F Gul, B Lin, Z Yang, M Zhang, H Zhu
(2024), Vol. 43, pp. 125-149, Auditing, C1
CEO Regulatory Focus and Management Earnings Forecasts
Sidharth Murthy, Ferdinand Gul, Jun Yao
(2023), Vol. 19, pp. 1-21, Journal of Contemporary Accounting and Economics, Amsterdam, The Netherlands, C1
Corporate political donations and audit fees: Some evidence from Australian audit pricing
Ferdinand Gul, Arifur Khan, Karen Lai, Dessalegn Mihret, Mohammad Muttakin
(2023), pp. 1-24, International Journal of Auditing, London, Eng., C1
Auditors' Religious Beliefs and Audit Quality: Some Evidence from Taiwan
R Duh, F Gul, A Hsu
(2022), Vol. 57, pp. 1-48, International Journal of Accounting, Singapore, C1
Financial statement comparability and accounting fraud
B Blanco, S Dhole, F Gul
(2022), pp. 1-40, Journal of Business Finance and Accounting, London, Eng., C1
Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees
S Yik-Pui Low, Y Foo, F Gul
(2022), Journal of Contemporary Accounting and Economics, Amsterdam, The Netherlands, C1
The joint information role of analysts' cash flow and earnings forecasts
S Dhole, F Gul, S Mishra, A Pal
(2021), Vol. 61, pp. 499-541, Accounting and Finance, C1
Peer Firms in Audit Pricing: Evidence Under High Uncertainty Settings
J Fang, F Gul, H Sami, H Zhou
(2021), Vol. 36, pp. 881-908, Journal of Accounting, Auditing and Finance, C1
M Al Mamun, B Balachandran, H Duong, F Gul
(2021), Vol. 30, pp. 405-437, European Accounting Review, C1
Do failed auditors receive lower audit fees from continuing engagements?
K Lai, F Gul
(2021), Vol. 56, pp. 1159-1190, Review of Quantitative Finance and Accounting, C1
Regulatory focus and investment advisers' recommending behavior
S Ewe, C Lee, F Gul
(2021), Vol. 39, pp. 107-126, International Journal of Bank Marketing, C1-1
Managerial acquisitiveness and corporate tax avoidance
F Gul, M Khedmati, S Shams
(2020), Vol. 64, Pacific Basin Finance Journal, C1
F Gul, C Krishnamurti, S Shams, H Chowdhury
(2020), Vol. 111, pp. 52-68, Journal of business research, Amsterdam, The Netherlands, C1
Internal auditing outsourcing, nonaudit services, and audit fees
Effiezal Wahab, Willie Gist, Ferdinand Gul, Mazlina Zain
(2020), Vol. 40, pp. 23-48, Auditing: a journal of practice and theory, Lakewood Ranch, Fl., C1
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
Optimistic tone and audit fees: Some Australian evidence
V Bicudo de Castro, F Gul, M Muttakin, D Mihret
(2019), Vol. 23, pp. 352-364, International Journal of Auditing, C1
Compensation committees, CEO pay and firm performance
S Kanapathippillai, F Gul, D Mihret, M Muttakin
(2019), Vol. 57, Pacific Basin Finance Journal, C1
Aggregate investor sentiment and stock return synchronicity
T Chue, F Gul, G Mian
(2019), Vol. 108, Journal of Banking and Finance, C1
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
Auditee religiosity, external monitoring, and the pricing of audit services
F Gul, A Ng
(2018), pp. 1-28, Journal of business ethics, Berlin, Germany, C1
Managerial ability, financial distress, and audit fees
F Gul, M Khedmati, E Lim, F Navissi
(2018), Vol. 32, pp. 29-51, Accounting Horizons, C1
S Ewe, F Gul, C Lee, C Yang
(2018), pp. 1-12, Journal of Behavioral Finance, Philadelphia, Pa., C1
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
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
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
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
Parent-Subsidiary Investment Layers and Audit Fees
Ferdinand Gul, Audrey Hsu, Sophia Liu
(2018), Vol. 33, pp. 555-579, JOURNAL OF ACCOUNTING AUDITING AND FINANCE, C1
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, C1
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
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
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
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
Y Chen, F Gul, C Truong, M Veeraraghavan
(2016), Vol. 12, pp. 121-140, Journal of contemporary accounting and economics, Amsterdam, The Netherlands, C1
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
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
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
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
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
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
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
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
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
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
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
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
Ferdinand Gul, Haitian Lu
(2011), pp. 33-61, Truths and half truths : China's socio-economic reforms (1978-2010), Oxford, Eng., B1-1
M Bliss, F Gul, A Majid
(2011), Vol. 7, pp. 82-98, Journal of contemporary accounting and economics, Amsterdam, The Netherlands, C1-1
Female directors and earnings quality
B Srinidhi, F Gul, J Tsui
(2011), Vol. 28, pp. 1610-1644, Contemporary accounting research, Mississauga, Ont, C1-1
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
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
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
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
F Gul, J Kim, A Qiu
(2010), Vol. 95, pp. 425-442, Journal of Financial Economics, C1-1
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
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
Auditor disaffiliation program in China and auditor independence
F Gul, H Sami, H Zhou
(2009), Vol. 28, pp. 29-51, Auditing, C1-1
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
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
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
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
M Hutchinson, F Gul
(2006), Vol. 38, pp. 277-297, British accounting review, Amsterdam, The Netherlands, C1-1
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
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
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
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
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
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
M Hutchinson, F Gul
(2002), Vol. 28, pp. 19-36, Managerial finance, Bingley, England, C1-1
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
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
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
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
F Gul, J Tsui
(2001), Vol. 20, pp. 71-84, Auditing: a journal of practice & theory, Lakewood Ranch, Fla., C1-1
A Majid, F Gul, J Tsui
(2001), Vol. 32, pp. 263-274, Journal of business ethics, Berlin, Germany, C1-1
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
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
B Jaggi, F Gul
(1999), Vol. 12, pp. 371-381, Review of quantitative finance and accounting, Berlin, Germany, C1-1
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
C Chen, F Gul, X Su
(1999), Vol. 13, pp. 91-111, Accounting horizons, [Lakewood Ranch, Fla.], C1-1
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
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
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
M Hutchinson, F Gul
(1997), Vol. 15, pp. 95-107, Journal of accounting education, Amsterdam, The Netherlands, C1-1
J Tsui, F Gul
(1996), Vol. 21, pp. 41-51, Accounting, organizations and society, Kidlington, Eng., C1-1
F Gul, J Tsui, S Fong, H Kwok
(1995), Vol. 25, pp. 107-113, Accounting and business research, Abingdon, Eng., C1-1
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
Funded Projects at Deakin
Industry and Other Funding
Corporate Governance, CEO Masculinity, and Corporate outcomes in Indonesia.
Prof Ferdinand Gul, A/Prof Karen Lai
Universitas Airlangga
- 2020: $10,100
Supervisions
Yimeng Liang
Thesis entitled: Corporate Social Responsibility and Firm Value
Doctor of Philosophy, Department of Accounting
Shruti Verma
Thesis entitled: Rebranding Announcements and Corporate Outcomes
Doctor of Philosophy, Department of Accounting
Sidharth Murthy
Thesis entitled: CEO Psychological Traits and Corporate Outcomes
Doctor of Philosophy, Department of Accounting
Chun Lu
Thesis entitled: Three essays on financing corporate activities
Doctor of Philosophy, Department of Accounting
Andriyawan Sasmita
Thesis entitled: Political Ideologies and Audit Fees
Doctor of Philosophy, Department of Accounting
Marion Hutchinson
Thesis entitled: An Analysis of Firm Characteristics, Corporate Governance and Firm Performance
Doctor of Philosophy, School of Accounting, Economics & Finance