Accountancy People | All Faculty

A. Rashad Abdel-Khalik

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

All Publications

Articles in Journals

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. CEO Risk Preference and Investing in R&D. ABACUS, 50: 245-278

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

Abdel-Khalik, A. 2009. Fair Value Accounting and Stewardship. Accounting Perspectives, 9: 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: 201-235

Abdel-Khalik, A. 2003. Self Sorting, Incentive Compensation and Human Capital Assets. European Accounting Review, 12: 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: 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

Abdel-Khalik, A. 1994. Factors Limiting the Role of Behavioral Research in Standard Setting. Behavioral Research in Accounting

Abdel-Khalik, A. 1993. Why Do Private Companies Demand Auditing? The Case for Loss Control. Journal of Accounting, Auditing and Finance, 8: 31-52

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. 1990. Specification Problems with Information Content of Earnings: Revisions and Rationality of Expectations, and Self-Selection Bias. Contemporary Accounting Research, 7: 142-172

Abdel-Khalik, A. 1990. The Jointness of Audit Fees and Demand for MAS: A Self-Selectivity Analysis. Contemporary Accounting Research, 6: 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: 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: 32-61

Abdel-Khalik, A. 1986. A Critique of Market Reactions to Mandated Interest Capitalization. Contemporary Accounting Research, 2: 242-251

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. 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. 1983. Overfitting Bias in the Models Assessing the Predictive Power of Interim Reports. Journal of Accounting Research, 293-296

Abdel-Khalik, A., Ajinkya, B. 1983. Evaluation of the Everyday Accountant and Researching his Reality. Accounting, Organizations and Society, 8: 375-384

Abdel-Khalik, A., El-Sheshai, K. 1983. Sales Revenues Time Series: Properties and Predictions. The Journal of Forecasting, 351-362

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. 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., Espejo, J. 1978. Expectations Data and the Predictive Power of Interim Reports. Journal of Accounting Research, 1-13

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., McKeown, J. 1978. Disclosure of Estimates of Holding Gains and the Assessment of Systematic Risk. Journal of Accounting Research, 41-77

Abdel-Khalik, A., Thompson, R. 1978. Earnings Forecasts: The State of the Art. The Accounting Journal, 180-209

Abdel-Khalik, A. 1977. Advertising Effectiveness and Accounting Policy: A Reply. The Accounting Review, 264-265

Abdel-Khalik, A. 1977. Using Sensitivity Analysis in Evaluating Materiality: An Exploratory Approach. Decision Sciences, 616-630

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. The Entropy Law, Accounting Data, and Relevance to Decision-Making. The Accounting Review, 271-283

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., 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


Abdel-Khalik, A. 2014. Accounting for Risk, Hedging and Complex Contracts, 592. London: Routledge.

Abdel-Khalik, A. 1997. The Blackwell Encyclopedic Dictionary of Accounting, 222. Oxford, UK: Blackwell Publishers.

Abdel-Khalik, A., Solomon, I. 1989. Research Opportunities in Auditing: The Second Decade, 1-216. American Accounting Association, Auditing Section.

Abdel-Khalik, A., Solomon, I. Abdel-khalik and Solomon (Ed.). 1986. 1984 Auditing Research Symposium, 1-287. Champaign, IL: University of Illinois, Office of Accounting Research.

Abdel-Khalik, A. 1982. Internal Control and the Impact of the Foreign Corrupt Practices Act, 1-231. Tallahassee, Florida: University Presses of Florida.

Abdel-Khalik, A. 1980. Government Regulation of Accounting and Information, 1-320. Tallahassee, Florida: University Presses of Florida.

Abdel-Khalik, A. Abdel-khalik and Keller (Ed.). 1978. Financial Information Requirements for Security Analysis, 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, 222. Durham, North Carolina: Duke University Press.


Abdel-Khalik, A. 1992. The Messy Culture of Financial Reporting: The Need for Two Sets of Financial Statements, 1-72. The Accounting and Finance Foundation (within the University of Sydney, Australia).

Abdel-Khalik, A. 1983. Financial Reporting by Privately Held Companies. The Financial Accounting Standards Board.

Abdel-Khalik, A. 1981. The Economic Effects on Lessees of FASB Statement No. 13, Accounting for Leases, ii-320. Financial Accounting Standards Board.

Abdel-Khalik, A., Ajinkya, B. 1979. Empirical Research in Accounting: A Methodological Viewpoint, Education Research Monograph No. 4, 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, 1-101. American Accounting Association.

Chapters in Books

Abdel-Khalik, A. 1982. Discussion of the Structure of Accounting Theory: Some Basic Conceptual and Methodological Issues. In Basu and Milburn (Ed.), Research to Support Standard Setting in Financial Accounting: A Canadian Perspective, 81-89. The Clarkson Gordon Foundation.

Abdel-Khalik, A., Ajinkya, B. 1981. Accounting and Efficient Market Research. In Burton, Palmer, and Kay (Ed.), The Handbook of Accounting and Auditing, 47-1 to 47-37. New York: Warren, Gorham & Lamont.


Abdel-Khalik, A. 1994. The Effects of Precedents on Financial Accounting Policy Judgments: Discussion, Eleventh Symposium on Auditing Research, University of Illinois, 25-28

Abdel-Khalik, A. 1989. Incremental Cost of Audit Assurance: Some Preliminary Evidence, University of Illinois 1986 Auditing Research Symposium, 95-121

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, North Texas State University, Department of Accounting, 47-63

Abdel-Khalik, A. 1981. Three Generations of Research on Quarterly Reports: Some Thoughts on the Research Process, 1980 Beyer Consortium, Graduate School of Business, University of Wisconsin, 60-102

Abdel-Khalik, A. 1981. "Structuring Accounting Research for Impact" in The Impact of Accounting Research on Policy and Practice, Arthur Young Professors' Roundtable, 157-186

Abdel-Khalik, A. 1981. A Perspective on the Issues of Challenge to Academicians and Practitioners in the Eighties, Accounting Research Convocation, University of Alabama, 111-129


Abdel-Khalik, A., Chen, P. Forthcoming. Negotiation Surplus as a Determinant of Auditing Fees, European Auditing Research Network Symposium, Leuven.