Simon Gao
Simon Gao

Prof Simon Gao

Professor

 0131 455 4446

  S.Gao@napier.ac.uk

  

Biography

Simon has been Professor of Accounting and Finance at Edinburgh Napier University Business School (Scotland) since 1999. Prior to Edinburgh Napier, Simon was Reader, Senior Lecturer at Glasgow Caledonian University, Senior Lecturer at Staffordshire University, and Lecturer at University of Central Lancashire.

Simon has PhD from Erasmus University Rotterdam and published over 70 articles in the areas of CSR, environmental reporting, financing efficiency of low‐carbon companies, financial risk management, corporate governance, and accounting and finance in emerging economies. Simon's publications appear in Business Strategy and the Environment, European Journal of Finance; International Small Business Journal; Journal of Accounting and Public Policy, Journal of Accounting, Auditing and Finance, Journal of International Financial Management & Accounting, Journal of International Financial Markets, Institutions and Money, and Review of Quantitative Finance and Accounting, among others.

Simon has supervised over 23 PhD and DBA students, and examined over 15 PhDs. Simon is now supervising five PhD and one DBA projects. Simon is accounting editor for Afro-Asian Journal of Finance and Accounting and on editorial boards of 10 international journals. Simon is also visiting professor to nine overseas universities.

Simon was former Head of Subject of Accountancy, Finance and Law, at the Business School; now is Business School Academic Lead (China) and Programme Leader of both BA/BA (Hons) Finance Services with Yunnan University of Finance and Economics (China), and BA/BA (Hons) Finance Services with Guizhou University of Finance and Economics (China).

School

Themes

Events

Esteem

Conference Organising Activity

  • The Scotdoc (Accounting & Finance) Annual Conference, Edinburgh, UK
  • The First International Symposium on the Risk Services Industry in Emerging Economies, Taipei, Taiwan.
  • International Symposium on Accounting & Finance Issues in the Insurance Sector, Chengdu, China
  • International Symposium on Chinese Accounting and Finance, Preston, UK

 

Editorial Activity

  • Consulting Editor, INTERNATIONAL JOURNAL OF AUDITING AND ACCOUNTING STUDIES
  • Associate Editor, Emerging Markets Finance and Trade
  • The editorial advisory board, PSU Research Review: An International Journal
  • Associate editor, Studies in Economics and Finance.
  • The editorial board of Journal of Finance and Management in Public Services.
  • Guest editor for the special issue “Risk Management
  • The editorial review board of International Journal of Risk and Contingency Management (IJRCM).
  • The editorial board of Asian Journal of Finance & Accounting
  • The editorial board of International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE).
  • The editorial board of Journal of Chinese Economics & Foreign Trade Studies.
  • Guest editor for the special issue “Accounting and Risk”, IJAAPE. Special issue appeared in November 2007.
  • The editorial advisory and review board of Journal of Financial Reporting & Accounting.
  • The editorial board of Serbian Journal of Management, an International Journal for Theory and Practice of Management Science.
  • Accounting editor, Afro-Asian Journal of Finance and Accounting.
  • Consulting Editor, Afro-Asian Journal of Finance and Accounting (AAJFA).
  • The editorial board of Journal of Enterprise Risk Management

 

External Examining/Validations

  • External assessor for the Validation of MSc Investment Management and Review of MSc Financial Management, Middlesex University, UK
  • Advisor to the Economic Planning Department, Rostov, Russia
  • MBA Corporate Finance External Assessor, Lublin Business School, Poland
  • MBA - ‘Corporate Finance’ course facilitator, University of South Australia, Australia
  • External member of validation panel of MSc International Finance Management programmes, University of Central Lancashire, UK
  • External Advisor to periodic course reviews of higher education provision at Shenzhen University and Beijing Institute of Technology of University of Central Lancashire, UK
  • External examiner for Accounting and Finance modules for undergraduate and postgraduate Provision for Staffordshire University and Partnership with APU/APIIT Malaysia
  • Assessor, MBA’s modules ‘Accounting’ and ‘Finance’, Heriot-Watt University, UK
  • External examiner, MSc Financial Management, University of West Scotland, UK
  • MAcc: ‘Capital budgeting in the upstream oil and gas industry’, by A. Johnson
  • External examiner, MSc Financial Management, Glasgow Caledonian University, UK
  • External examiner, “China Taxation”, the Association of International Accountants.
  • External examiner, Foundation Degree in Accounting, University of Central Lancashire, UK
  • External examiner, MSc Financial Management, University of West Scotland, UK
  • External examiner, BA Credit Management, Thames Valley University, UK
  • External examiner, MSc Financial Management, Robert Gordon University, UK
  • External examiner, MSc Financial Management, Middlesex University, UK
  • External member of validation panel of BA/BA (Hons) Accounting and Finance (offered at INTI College Sabah, Malaysia), University of Hertfordshire, UK
  • MBA - ‘Corporate Finance’ course facilitator, University of South Australia, Australia
  • Chair of viva examination panel, Masters in insurance accounting – Southwestern University of Finance and Economics (SWUFE), China
  • External examiner, ‘Business Organisation & Finance’, Institute of Risk Management, UK
  • Validation panel for HNC/HND Financial Services, Scottish Vocational Education Council
  • External member of validation panel of BA/BA (Hons) Accounting, BA/BA (Hons) Management, MSc Accounting and Financial Management, University of Newport, UK
  • External member of validation panel of BA/BA (Hons) Accounting, University of Ulster, UK
  • External member of validation panel of MSc Finance and Investment (to be offered at INTI International Colleges, Subang & Kuala Lumpur, Malaysia), University of Hertfordshire, UK
  • Masters’ thesis and viva examiner, SWUFE, China
  • External member of validation panel of BA (Hons) Accounting and MSc Accounting (to be offered at Rushmore Business School, Mauritius), Leeds Metropolitan University, UK

 

Fellowships and Awards

  • The Third Prize from the Accounting Society of China for the article “Fraudulent Financial Reporting and Its Prevention and Supervision in Listed Companies: - An Empirical Study on Fraudulent Financial Reporting from China” published in Accounting Researc
  • The Best Paper award “Financial Risk Management in Small Business - Perceptions and Current Practices of Chinese Small Firms”, the International Conference on Innovation and Management
  • The Best Paper Award "The Impact of Target Capital Structure and Market Mispricing on Takeover Financing: Empirical Evidence from China" for Global Review of Accounting and Finance

 

Grant Reviewer

  • External reviewer for Qatar National Research Fund

 

Invited Speaker

  • Accounting and Finance in the Era of Big Data
  • Tax, equity and poverty: Lessons learned from Mr. Xia Daoping’s analysis of taxation
  • Using big data for corporate responsibility reporting
  • Risk management in the era of big data: Challenges and opportunities

 

Research Degree External Examining

  • PhD: LIQUIDITY OF MALAYSIAN PUBLIC LISTED FIRMS by Chia Yee Ee
  • PhD: ‘The effect of selected institutional factors on earnings management in Malaysian firms’, by Ms. W. M. W. Mohammad,
  • PhD: ‘The adoption of IAS/IFRS: the case of Greece’, by E. Chatzivgeri,
  • MAcc: ‘The effects of FRS139 adoption on the performance of non-financial public listed companies in Malaysia’ by Ms. G. C. Yee,
  • PhD: ‘The effectiveness of management accounting techniques within the Libyan People’s Committees of municipalities’, by A.A.R. Tahar,
  • 10 DBA projects, Shanghai Jiaotong University and ESC Rennes School of Business, France
  • PhD: ‘Factors affecting the performance of microfinancing institutions’, by G.N. Nanayakkara,
  • PhD: ‘Managing social risks and responsibilities through stakeholder engagement: a case study of Public-Private-Partnership/Private Finance Initiative in the UK’, by F. L. Min,
  • 15 DBA Projects, Shanghai Jiaotong University and ESC Rennes School of Business, France
  • PhD: ‘Internet financial reporting in Saudi Arabia: users’ perceptions and disclosure’, by K. Abduallah Al-Motrafi
  • 20 DBA Projects, Shanghai Jiaotong University and ESC Rennes School of Business, France
  • PhD: ‘Organisational stakeholders and alternative models of social responsibility and reporting’, by D.G. Woodward, University of Southampton
  • PhD: ‘Perceptions and effectiveness of the IR function in Greece’, by N. Demos,
  • PhD: ‘An investigation into the willingness of Chinese listed companies to participate in corporate environmental reporting’ by Y.Y. Hu
  • PhD: ‘Technical efficiency of insurers in China – Evaluation, exploration and policy recommendations’, by Z. Han,
  • PhD: ‘The role and capital structures of development banks’, by J. Agholor,
  • PhD: ‘The perception and management of pollution risks in Taiwan’s electric utility’, by M.M.C. Sung
  • PhD: ‘A comparative study and critical evaluation of group accounting in Germany, France and the United Kingdom’, by H.J. Fortes

 

Reviewing

  • Carbon Accounting, Management and Finance - a book proposal for Palgrave Macmillan
  • External reviewer for professorial promotions at the University of Sharjah
  • External reviewer for professorial promotions at UAE University

 

Visiting Positions

  • Visiting Professor, the Beacon Business School, New Beacon Group, Stafford, UK
  • Visiting Professor, Huanggang Normal University, China
  • Visiting Professor, ESC Rennes School of Business, France

 

Filter by

Date


49 results

Stock Options and Credit Default Swaps in Risk Management

Journal Article
Al-Own, B., Minhat, M., & Gao, S. (2018)
Stock Options and Credit Default Swaps in Risk Management. Journal of International Financial Markets, Institutions and Money, 53, 200-214. https://doi.org/10.1016/j.intfin.2017.09.021
The use of stock options and credit default swaps (CDS) in banks is not uncommon. Stock options can induce risk-taking incentives, while CDS can be used to hedge against credi...

The Impact of Target Capital Structure and Market Mispricing on Takeover Financing: Empirical Evidence from China

Journal Article
Li, J., & Gao, S. S. (2016)
The Impact of Target Capital Structure and Market Mispricing on Takeover Financing: Empirical Evidence from China. Global Review of Accounting and Finance, 7(2), 80-92
The dynamic trade-off theory and the market timing theory of capital structure are applied to analyze 5,923 Chinese takeover events from 2007 to 2014 with a view to identifyin...

The Motivation and Effectiveness of Adopting EVA® in China’s Central Government-Owned Enterprises

Conference Proceeding
Gao, S. S., & Zhang, J. (2015)
The Motivation and Effectiveness of Adopting EVA® in China’s Central Government-Owned Enterprises. In Proceedings of World Business Research Conference
China’s central government-owned enterprises (CGOEs) were required to implement Economic Value Added (EVA®) in 2010 as a part of introducing innovative performance evaluation ...

Contemporary Financial Risk Management Perceptions and Practices of Small-Sized Chinese Businesses

Journal Article
Gao, S. S., Oreal, S., & Zhang, J. (2014)
Contemporary Financial Risk Management Perceptions and Practices of Small-Sized Chinese Businesses. International journal of risk and contingency management, 3(2), 31-42. https://doi.org/10.4018/ijrcm.2014040103
This study investigated the current perceptions and practices of financial risk management at small businesses in China. The researchers took an interpretative approach, using...

The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors

Journal Article
Huang, Z., & Gao, S. (2014)
The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors. Journal of Chinese Economic and Foreign Trade Studies, 7(3), 173-192. https://doi.org/10.1108/jcefts-02-2015-0009
Purpose – The purpose of this study is to examine the usefulness of derivative disclosures from the perspective of Chinese institutional investors in relation to their investm...

Emerging market financial services development: the case of leasing in Poland and China

Journal Article
Jaworski, P. M., Sliwinski, A., & Gao, S. S. (2014)
Emerging market financial services development: the case of leasing in Poland and China. International Journal of Innovation and Learning, 15, 365-382. https://doi.org/10.1504/IJIL.2014.062473
The aim of this paper is to present Polish and Chinese developments in this area in the period of 1999–2009 for the former and 2005–2008 the latter and then to compare both ma...

Investors' Reactions to Analysts' Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift.

Journal Article
Hou, T. C., Hung, W., & Gao, S. S. (2014)
Investors' Reactions to Analysts' Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift. Journal of Accounting, Auditing and Finance, 29, 238-259. https://doi.org/10.1177/0148558X14530129
This study examines the relationship among analysts’ earnings forecast revisions, information uncertainty, and stock returns and provides new evidence that stock price drift o...

Do greenhouse gas emissions affect financial performance? – an empirical examination of Australian public firms

Journal Article
Wang, L., Li, S., & Gao, S. S. (2013)
Do greenhouse gas emissions affect financial performance? – an empirical examination of Australian public firms. Business Strategy and the Environment, https://doi.org/10.1002/bse.1790
Previous studies that have attempted to relate corporate environmental performance to financial performance have generated conflicting results. This paper presents the finding...

Markowitz efficiency and size effect: evidence from the UK stock market

Journal Article
Hwang, T., Gao, S. S., & Owen, H. (2013)
Markowitz efficiency and size effect: evidence from the UK stock market. Review of Quantitative Finance and Accounting, https://doi.org/10.1007/s11156-013-0390-8
Academics and practitioners have frequently debated the relationship between market capitalization and expected return. We apply the Markowitz efficient frontier approach to d...

Dividend tunneling and joint expropriation: empirical evidence from China's capital market

Journal Article
Lv, H., Li, W., & Gao, S. S. (2012)
Dividend tunneling and joint expropriation: empirical evidence from China's capital market. European Journal of Finance, 18, 369-394. https://doi.org/10.1080/1351847X.2011.579741
This paper examines the association between cash dividends and the shareholders balancing mechanism (SBM) using the exogeneity and endogeneity assumptions of corporate ownersh...

Current Post Grad projects

Previous Post Grad projects

Non-Napier PhD or MSc by Research supervisions

  • DBA: Bubble Theory and Stock Market Crash - A Case Study of the American and Egyptian Stock Markets, by Ahmed Farghaly Hafez