A. Rashad Abdel-Khalik

A. Rashad Abdel-Khalik

Professor of Accountancy and V.K. Zimmerman Professor of International Accounting

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2037 D Business Instructional Facility

515 Gregory Drive

Champaign, IL 61820

217-265-0539

rashad@illinois.edu

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Educational Background

  • Ph.D., Accountancy, University of Illinois at Urbana-Champaign, 1972
  • M.A., Economics, Indiana University, 1966
  • M.B.A., Indiana University, 1965
  • B.Comm., Honors, Accountancy, accounting, economics, management, Cairo University, 1961

Positions Held

  • V.K Zimmerman Professor in International Accounting, University of Illinois at Urbana-Champaign, 2012 to present
  • Director, Vernon K. Zimmerman Center for International Education and Research in Accounting, University of Illinois at Urbana-Champaign, 2000 to present
  • Professor of Accountancy, University of Illinois at Urbana-Champaign, 2000 to present
  • Weldon Powell Professor of Accountancy, University of Illinois at Urbana-Champaign, 1983-1984
  • Winspear Distinguished Professor (Visiting), University of Alberta, 1982-1983
  • Graduate Research Professor, University of Florida, 1980-2001
  • Walter J. Matherly Professor, University of Florida, 1977-1980
  • Associate Professor, Duke University, 1975-1977
  • Associate Professor, Columbia University, 1974-1975
  • Assistant Professor, Columbia University, 1972-1973

Recent Publications

  • Abdel-Khalik, A. (2017). How Enron Used Accounting for Prepaid Commodity Swaps to Delay Bankruptcy for One Decade: The Shadowy Relationships with Big Banks. Journal of Accounting, Auditing and Finance.
  • Abdel-Khalik, A., & Chen, P. (2015). Growth in Financial Derivatives: The Public Policy and Accounting Incetives. Journal of Accounting and Public Policy, 34 291-318.
  • Abdel-Khalik, A. (2014). Prospect Theory Predictions in the Field: Risk Seekers in Settings of Weak Accounting Controls. Journal of Accounting Literature, 33 58-84.

Other Publications

Articles

  • Abdel-Khalik, A. (2014). CEO Risk Preference and Investing in R&D. ABACUS, 50 (3), 245-278.
  • Abdel-Khalik, A. (2009). Fair Value Accounting and Stewardship. Accounting Perspectives, 9 (4), 253-270.
  • Abdel-Khalik, A. (2007). An Empirical Investigation of CEOs Risk Aversion and the Propensity to Smooth Earnings Volatility. Journal of Accounting, Auditing and Finance, 22 (2), 201-235.
  • Abdel-Khalik, A. (2003). Self Sorting, Incentive Compensation and Human Capital Assets. European Accounting Review, 12 (4), 661-697.
  • Abdel-Khalik, A. (2002). Reforming Corporate Governance Post Enron: Shareholders' Board of Trustees and the Auditor. Journal of Accounting and Public Policy, 21 97-103.
  • Abdel-Khalik, A., Wong, K., & Wu, A. (1999). China's A and B Shares: Can We Make Sense of the Numbers? The International Journal of Accounting, 34 (4), 467-489.
  • Abdel-Khalik, A. (1998). Discussion of Market Implications of Regulator Reform in the Electric Utility: An Assessment of Incentive Regulation. Journal of Accounting, Auditing and Finance, 1 (28).
  • Abdel-Khalik, A. (1994). Factors Limiting the Role of Behavioral Research in Standard Setting. Behavioral Research in Accounting.
  • Abdel-Khalik, A. (1993). Discussion of Financial Ratios and Corporate Endurance: A Case of the Oil and Gas Industry. Contemporary Accounting Research, 695-705.
  • Abdel-Khalik, A. (1993). Why Do Private Companies Demand Auditing? The Case for Loss Control. Journal of Accounting, Auditing and Finance, 8 (1), 31-52.
  • Abdel-Khalik, A. (1990). Specification Problems with Information Content of Earnings: Revisions and Rationality of Expectations, and Self-Selection Bias. Contemporary Accounting Research, 7 (1), 142-172.
  • Abdel-Khalik, A. (1990). The Jointness of Audit Fees and Demand for MAS: A Self-Selectivity Analysis. Contemporary Accounting Research, 6 (2), 295-322.
  • Abdel-Khalik, A. (1990). Discussion of Why is Financial Reporting so Inefficient? Journal of Accounting, Auditing and Finance, 5 55-60.
  • Abdel-Khalik, A. (1988). Hierarchies and Size: A Problem of Identification. Organization Studies, 9 (2), 237-251.
  • Abdel-Khalik, A. (1988). Incentives for Accruing Cost and Efficiency in Regulated Monopolies Subject to ROE Constraint. Journal of Accounting Research, 144-174.
  • Abdel-Khalik, A., Chi, C., & Ghicas, D. (1987). Rationality of Incentive Compensation Schemes and Real Accounting Changes. Contemporary Accounting Research, 4 (1), 32-61.
  • Abdel-Khalik, A., Graul, P., & Newton, J. (1986). Reporting Uncertainty and Assessment of Risk: Replication and Extension in a Canadian Setting. Journal of Accounting Research, 372-382.
  • Abdel-Khalik, A. (1986). A Critique of Market Reactions to Mandated Interest Capitalization. Contemporary Accounting Research, 2 (2), 242-251.
  • Abdel-Khalik, A. (1985). The Effect of LIFO-Switching and Firm Ownership on Executives' Pay. Journal of Accounting Research, 427-447.
  • Abdel-Khalik, A. (1984). A Note on the Validity of WSJ as a Source of Dates for Accounting Events. Journal of Accounting Research, 758-759.
  • Abdel-Khalik, A., & El-Sheshai, K. (1983). Sales Revenues Time Series: Properties and Predictions. The Journal of Forecasting, 351-362.
  • Abdel-Khalik, A. (1983). Overfitting Bias in the Models Assessing the Predictive Power of Interim Reports. Journal of Accounting Research, 293-296.
  • Abdel-Khalik, A., Snowball, D., & Wragge, J. (1983). The Effects of Certain Internal Control Variables on the Planning of External Audit Programs. The Accounting Review, 215-227.
  • Abdel-Khalik, A., & Ajinkya, B. (1983). Evaluation of the Everyday Accountant and Researching his Reality. Accounting, Organizations and Society, 8 (4), 375-384.
  • Abdel-Khalik, A., & Ajinkya, B. (1982). Returns to Informational Advantages: The Case of Analysts' Forecasts Revisions. The Accounting Review, 661-680.
  • Abdel-Khalik, A., & El-Sheshai, K. (1980). Information Choice and Utilization in an Experiment on Default Prediction. Journal of Accounting Research, 325-342.
  • Abdel-Khalik, A., & McKeown, J. (1978). Understanding Accounting Changes in an Efficient Market: Evidence of Differential Reaction. The Accounting Review, 851-868.
  • Abdel-Khalik, A., & Espejo, J. (1978). Expectations Data and the Predictive Power of Interim Reports. Journal of Accounting Research, 1-13.
  • Abdel-Khalik, A., & Thompson, R. (1978). Earnings Forecasts: The State of the Art. The Accounting Journal, 180-209.
  • Abdel-Khalik, A., & McKeown, J. (1978). Disclosure of Estimates of Holding Gains and the Assessment of Systematic Risk. Journal of Accounting Research, 41-77.
  • Abdel-Khalik, A. (1977). Using Sensitivity Analysis in Evaluating Materiality: An Exploratory Approach. Decision Sciences, 616-630.
  • Abdel-Khalik, A. (1977). Advertising Effectiveness and Accounting Policy: A Reply. The Accounting Review, 264-265.
  • Abdel-Khalik, A. (1976). An Analysis of the Attitudes of a Sample of the AAA Members toward The Accounting Review. The Accounting Review, 604-616.
  • Abdel-Khalik, A. (1975). Advertising Effectiveness and Accounting Policies. The Accounting Review, 657-670.
  • Abdel-Khalik, A. (1975). Transfer Pricing: A Reply. The Accounting Review, 355-358.
  • Abdel-Khalik, A. (1974). On the Efficiency of Subject Surrogation in Accounting Research. The Accounting Review, 743-750.
  • Abdel-Khalik, A. (1974). On the Usefulness of Financial Ratios to Investors in Common Stock. The Accounting Review, 547-550.
  • Abdel-Khalik, A. (1974). The Entropy Law, Accounting Data, and Relevance to Decision-Making. The Accounting Review, 271-283.
  • Abdel-Khalik, A., & Lusk, E. (1974). Transfer Pricing: A Synthesis. The Accounting Review, 8-23.
  • Abdel-Khalik, A. (1973). The Effect of Aggregating Accounting Data on the Lending Decision: An Empirical Investigation. Journal of Accounting Research, 104-138.
  • Abdel-Khalik, A. (1972). The Efficient Market Hypothesis and Accounting Data: A Point of View. The Accounting Review, 783-787.
  • Abdel-Khalik, A. (1972). On Gordon's Model of Transfer Pricing System. The Accounting Review, 547-550.
  • Abdel-Khalik, A. (1971). User Preference Ordering Value: A Model. The Accounting Review, 457-471.
  • Abdel-Khalik, A. (1966). Controllership in Egypt. Journal of Accounting Research, 37-46.

Book Chapters

  • Abdel-Khalik, A., Basu and Milburn (Ed.) (1982). Discussion of the Structure of Accounting Theory: Some Basic Conceptual and Methodological Issues. Research to Support Standard Setting in Financial Accounting: A Canadian Perspective ( pp. 81-89). The Clarkson Gordon Foundation.
  • Abdel-Khalik, A., & Ajinkya, B., Burton, Palmer, and Kay (Ed.) (1981). Accounting and Efficient Market Research. The Handbook of Accounting and Auditing ( pp. 47-1 to 47-37). New York: Warren, Gorham & Lamont.

Book Reviews

  • Abdel-Khalik, A. (1988). Accounting and Management: A Field Study Perspective by W. Bruns and R.S. Kaplan (1987). Mass: The Accounting Review, Harvard Business School.
  • Abdel-Khalik, A. (1987). Research on Experimental Economics by Shane Moriarity (1985). ( pp. 241). The Accounting Review, University of Oklahoma.
  • Abdel-Khalik, A. (1982). The Prediction of Corporate Earnings by Michael Van Breda (1981). ( pp. 459-461). Ann Arbor, MI: The Accounting Review, UMI Research Press.
  • Abdel-Khalik, A. (1980). Research in Accounting by R. I. Tricker (1978). ( pp. 230-231). The Accounting Review, University of Glasgow.
  • Abdel-Khalik, A. (1971). Normative Decision Making by Sheen Kasoof (1970). ( pp. 817-818). Englewood-Cliffs, NJ: The Accounting Review, Prentice-Hall.

Books and Monographs

  • Abdel-Khalik, A. (2014). Accounting for Risk, Hedging and Complex Contracts. ( pp. 592). London: Routledge.
  • Abdel-Khalik, A. (1997). The Blackwell Encyclopedic Dictionary of Accounting. ( pp. 222). Oxford, UK: Blackwell Publishers.
  • Abdel-Khalik, A. (1992). The Messy Culture of Financial Reporting: The Need for Two Sets of Financial Statements. ( pp. 1-72). The Accounting and Finance Foundation (within the University of Sydney, Australia.
  • Abdel-Khalik, A., & Solomon, I. (1989). Research Opportunities in Auditing: The Second Decade. ( pp. 1-216). American Accounting Association, Auditing Section.
  • Abdel-Khalik, A., & Solomon, I., Abdel-khalik and Solomon (Ed.) (1986). 1984 Auditing Research Symposium. ( pp. 1-287). Champaign, IL: University of Illinois, Office of Accounting Research.
  • Abdel-Khalik, A. (1983). Financial Reporting by Privately Held Companies. The Financial Accounting Standards Board.
  • Abdel-Khalik, A. (1982). Internal Control and the Impact of the Foreign Corrupt Practices Act. ( pp. 1-231). Tallahassee, Florida: University Presses of Florida.
  • Abdel-Khalik, A. (1981). The Economic Effects on Lessees of FASB Statement No. 13, Accounting for Leases. ( pp. ii-320). Financial Accounting Standards Board.
  • Abdel-Khalik, A. (1980). Government Regulation of Accounting and Information. ( pp. 1-320). Tallahassee, Florida: University Presses of Florida.
  • Abdel-Khalik, A., & Ajinkya, B. (1979). Empirical Research in Accounting: A Methodological Viewpoint, Education Research Monograph No. 4. ( pp. 1-100). American Accounting Association.
  • Abdel-Khalik, A., & Keller, T. (1979). Earnings or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm, Studies in Accounting Research #16. ( pp. 1-101). American Accounting Association.
  • Abdel-Khalik, A., Abdel-khalik and Keller (Ed.) (1978). Financial Information Requirements for Security Analysis. ( pp. 1-164). Duke University Graduate School of Business Administration.
  • Abdel-Khalik, A., Abdel-khalik and Keller (Ed.) (1978). The Impact of Accounting Research on Practice and Disclosures. ( pp. 222). Durham, North Carolina: Duke University Press.

Conference Proceedings

  • Abdel-Khalik, A. (1994). The Effects of Precedents on Financial Accounting Policy Judgments: Discussion. ( pp. 25-28). Eleventh Symposium on Auditing Research, University of Illinois.
  • Abdel-Khalik, A. (1989). Incremental Cost of Audit Assurance: Some Preliminary Evidence. ( pp. 95-121). University of Illinois 1986 Auditing Research Symposium.
  • Abdel-Khalik, A. (1987). "Discretionary Accounting Changes and the Quality of Disclosure in Financial Statements" in The Search for Quality of Financial Statements. Canadian Society of Management Accounting Conference.
  • Abdel-Khalik, A. (1987). "The Ph.D. Maze: Some Considerations Related to Accounting Programs" in The Future of Accounting Education. ( pp. 47-63). North Texas State University, Department of Accounting.
  • Abdel-Khalik, A. (1981). "Structuring Accounting Research for Impact" in The Impact of Accounting Research on Policy and Practice. ( pp. 157-186). Arthur Young Professors' Roundtable.
  • Abdel-Khalik, A. (1981). A Perspective on the Issues of Challenge to Academicians and Practitioners in the Eighties. ( pp. 111-129). Accounting Research Convocation, University of Alabama.
  • Abdel-Khalik, A. (1981). Three Generations of Research on Quarterly Reports: Some Thoughts on the Research Process. ( pp. 60-102). 1980 Beyer Consortium, Graduate School of Business, University of Wisconsin.

Presentations

  • Abdel-Khalik, A., & Chen, P. (2017). Negotiation Surplus as a Determinant of Auditing Fees. European Auditing Research Network Symposium.
  • Abdel-Khalik, A. (2008). Presentation. The First China's International Accounting Conference.
  • Abdel-Khalik, A. (2008). Presentation. The CGA IFRS Symposium.
  • Abdel-Khalik, A. (2008). Presentation. The Financial Management Association Conference.

Honors and Awards

  • Honorary Doctorate, University of Macdonia, 2016

Service

  • Director, The Illinois International Accounting Symposium, 2001 to present
  • Senior Editor and Managing Editor, The International Journal of Accounting (Elsevier), 2000 to present
  • Editorial Board Member, Journal of Accounting and Public Policy, 2000-2017
  • Member, The Accounting Hall of Fame Selection Committee, 2003-2016

Teaching Interests

Currently: Accounting for Risk and Hedge Accounting; Empirical Research in Accounting Previously: Taught courses on the following subjects: Principles of Accounting, Principles of Economics, Intermediate Microeconomics; Intermiediate Macroeconomics, Introductory Statistics (a two-course sequence), Money and Banking, Intermediate Accounting, Accounting Theory, Management Control Systems, Financial Research in Accounting, Managerial Research in Accounting, Issues and Cases in Accounting, Controllership, and Advanced Accounting Analysis; and Analysis of Financial Statements

Research Interests

Accounting Reporting Risk, Empirical Research in Accounting, Research Methodology, Accounting Theory, and Current Issues in Financial Reporting.

Contact

2037 D Business Instructional Facility

515 Gregory Drive

Champaign, IL 61820

217-265-0539

rashad@illinois.edu

Vita

Google Scholar

SSRN