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

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

 

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
  • 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
  • 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
  • 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
  • Validation panel for HNC/HND Financial Services, Scottish Vocational Education Council
  • External member of validation panel of MSc International Finance Management programmes, University of Central Lancashire, UK
  • MBA - ‘Corporate Finance’ course facilitator, University of South Australia, Australia
  • 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

 

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,
  • MAcc: ‘The effects of FRS139 adoption on the performance of non-financial public listed companies in Malaysia’ by Ms. G. C. Yee,
  • PhD: ‘The adoption of IAS/IFRS: the case of Greece’, by E. Chatzivgeri,
  • 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
  • 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
  • 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,
  • 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: ‘Technical efficiency of insurers in China – Evaluation, exploration and policy recommendations’, by Z. Han,
  • PhD: ‘An investigation into the willingness of Chinese listed companies to participate in corporate environmental reporting’ by Y.Y. Hu
  • PhD: ‘The role and capital structures of development banks’, by J. Agholor,
  • PhD: ‘A comparative study and critical evaluation of group accounting in Germany, France and the United Kingdom’, by H.J. Fortes
  • PhD: ‘The perception and management of pollution risks in Taiwan’s electric utility’, by M.M.C. Sung

 

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

 

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Date


49 results

A two-pass model study of the CAPM: evidence from the UK stock market.

Journal Article
Hwang, T., Gao, S. S., & Owen, H. (2012)
A two-pass model study of the CAPM: evidence from the UK stock market. Studies in economics and finance, 29, 89-104. https://doi.org/10.1108/10867371211229118
Purpose – There has been considerable debate on the linear relationship between systematic risk and return. The purpose of this study is to investigate whether security return...

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...

Risk management capability building in SMEs: a social capital perspective

Journal Article
Gao, S. S., Sung, M. C., & Zhang, J. (2012)
Risk management capability building in SMEs: a social capital perspective. International Small Business Journal, 1-24. https://doi.org/10.1177/0266242611431094
This article addresses the under-researched issue of risk management (RM) and risk management capability building in small and medium sized enterprise (SMEs). It draws upon th...

Determinants of audit committee meeting frequency: Evidence from Chinese listed companies

Journal Article
Yin, F., Gao, S., Li, W., & Lv, H. (2012)
Determinants of audit committee meeting frequency: Evidence from Chinese listed companies. Managerial Auditing Journal, 27(4), 425-444. https://doi.org/10.1108/02686901211218003
Purpose – The purpose of this paper is to investigate the determinants of audit committee meeting frequency in Chinese listed companies. Design/methodology/approach – A multip...

Fraudulent Financial Reporting: Corporate Behavior of Chinese Listed Companies

Book Chapter
Zhu, J., & Gao, S. S. (2011)
Fraudulent Financial Reporting: Corporate Behavior of Chinese Listed Companies. In Research in Accounting in Emerging Economies; Accounting in Asia, (61-82). Emerald. https://doi.org/10.1108/s1479-3563%282011%290000011008
Purpose – This study investigates the nature, types, and methods of fraudulent financial reporting committed by Chinese listed companies with a view to understanding corporate...

Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions

Journal Article
Aribi, Z. A., & Gao, S. (2010)
Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions. Journal of Financial Reporting and Accounting, 8(2), 72-91. https://doi.org/10.1108/19852511011088352
Purpose The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs). Design/me...

Corporate governance reform and firm performance: evidence from China.

Book Chapter
Gao, S. S., Gao, G., & Zhang, T. (2009)
Corporate governance reform and firm performance: evidence from China. In M. Tsamenyi, & S. Uddin (Eds.), Corporate Governance in Less Developed and Emerging Economies (Research in Accounting in Emerging Economies, 189-209. Emerald Publishing Group. https://doi.org/10.1016/S1479-3563%2808%2908007-9
Purpose – The purpose of this study is to empirically evaluate the effectiveness of China's 2005 shareholding reform and investigate the relationship of the changes of state-o...

An analysis of China's derivatives market and accounting for derivatives

Book Chapter
Huang, H., & Gao, S. (2009)
An analysis of China's derivatives market and accounting for derivatives. In Financial Sector Reform and the International Integration of China, (134-148). Taylor & Francis
An analysis of China's derivatives market and accounting for derivatives.

Multinational corporations' corporate social and environmental reporting (CSED) on websites.

Journal Article
Joshi, P. L. & Gao, S. S. (2008)
Multinational corporations' corporate social and environmental reporting (CSED) on websites. International Journal of Commerce and Management. 19, 27-44. doi:10.1108/10569210910939654. ISSN 1056-9219
Purpose – The purpose of this paper is to investigate multinational corporations' (MNCs) voluntary practice of including corporate social and environmental disclosure (CSED) o...

Fraudulent financial reporting of Chinese listed companies and strategies of prevention and control

Journal Article
Gao, S. S., & Zhu, J. (2007)
Fraudulent financial reporting of Chinese listed companies and strategies of prevention and control. Accounting Research, 17-23

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