A. Rashad Abdel-Khalik

A. Rashad Abdel-Khalik

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

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2037 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

Article

  • 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 or Monograph

  • 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.

Book Review

  • 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.

Chapter in a Book

  • 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.

Conference Proceeding

  • 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.

Presentation

  • 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 Financial Management Association Conference.
  • Abdel-Khalik, A. (2008). Presentation. The First China's International Accounting Conference.
  • Abdel-Khalik, A. (2008). Presentation. The CGA IFRS Symposium.

Honors and Awards

  • Honorary Doctorate, University of Macdonia, 2016

Services

  • 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 Business Instructional Facility

515 Gregory Drive

Champaign, IL 61820

217-265-0539

rashad@illinois.edu

Vita

Google Scholar

SSRN