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 Scotdoc (Accounting & Finance) Annual Conference, Edinburgh, UK
  • The First International Symposium on the Risk Services Industry in Emerging Economies, Taipei, Taiwan.

 

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.
  • Consulting Editor, Afro-Asian Journal of Finance and Accounting (AAJFA).
  • The editorial board of Journal of Enterprise 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.
  • Guest editor for the special issue “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
  • 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
  • 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
  • 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 and Finance (offered at INTI College Sabah, Malaysia), University of Hertfordshire, UK
  • MBA - ‘Corporate Finance’ course facilitator, University of South Australia, Australia
  • 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
  • Validation panel for HNC/HND Financial Services, Scottish Vocational Education Council
  • 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
  • External examiner, MSc Financial Management, Glasgow Caledonian University, UK
  • External examiner, “China Taxation”, the Association of International Accountants.

 

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

 

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

 

Filter by

Date


49 results

Corporate environmental reporting on the web-an exploratory study of Chinese listed companies

Journal Article
Zhang, T., Gao, S. S., & Zhang, J. J. (2007)
Corporate environmental reporting on the web-an exploratory study of Chinese listed companies. Issues in Social & Environmental Accounting, 1, 91-108
While the literature has given a considerable attention to internet financial reporting, limitedstudies mainly from developed economies have emerged to explain and predict cor...

The usefulness of derivative-related disclosure: evidence from major Australian banks.

Journal Article
Li, S. & Gao, S. S. (2006)
The usefulness of derivative-related disclosure: evidence from major Australian banks. International journal of accounting, auditing and performance evaluation. 4, 248-262. doi:10.1504/IJAAPE.2007.016280. ISSN 1740-8016
In recent years, there has been an increasing public demand for firms, especially financial institutions, to disclose more information related to derivatives due to a series o...

Stakeholder engagement, social auditing and corporate sustainability.

Journal Article
Gao, S. S. & Zhang, J. (2006)
Stakeholder engagement, social auditing and corporate sustainability. Business Process Management Journal. 12, 722-740. doi:10.1108/14637150610710891. ISSN 1463-7154
Purpose – To identify the applicability of social auditing as an approach of engaging stakeholders in assessing and reporting on corporate sustainability and its performance. ...

An empirical study of cost efficiency in the Irish life insurance industry.

Journal Article
Hwang, T. & Gao, S. S. (2005)
An empirical study of cost efficiency in the Irish life insurance industry. International journal of accounting, auditing and performance evaluation. 2, 264-280. doi:10.1504/IJAAPE.2005.007675. ISSN 1740-8016
Contemporary studies of cost efficiency in the insurance industry have predominantly focused on large economies. This paper investigates scale economies and cost efficiency in...

The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK.

Journal Article
Xiao, J. Z., Gao, S. S., Heravi, S., & Cheung, Y. C. Q. (2005)
The impact of social and economic development on corporate social and environmental disclosure in Hong Kong and the UK. Advances in international accounting, 18, 219-243. https://doi.org/10.1016/S0897-3660%2805%2918011-8
This study compares corporate social and environmental disclosure (CSED) in Hong Kong (HK) and the U.K. through a content analysis of 334 annual reports prepared by 69 listed ...

Determinants of corporate social and environmental reporting in Hong Kong: a research note.

Journal Article
Gao, S. S., Heravi, S. & Xiao, J. Z. (2005)
Determinants of corporate social and environmental reporting in Hong Kong: a research note. Accounting forum. 29, 233-242. doi:10.1016/j.accfor.2005.01.002,. ISSN 0155-9982
The patterns and determinants of corporate social and environmental disclosure (CSED) in Hong Kong (HK) are examined by analysing 154 annual reports of 33 HK listed companies ...

Corporate environmental reporting in Libya: a study of absence.

Journal Article
Ahmad, N. S. M. & Gao, S. S. (2004)
Corporate environmental reporting in Libya: a study of absence. Social and Environmental Accountability Journal. 25, 11-14. doi:10.1080/0969160X.2005.9651729. ISSN 0969-160X

Changes, problems, and challenges of accounting education in Libya.

Journal Article
Ahmad, N. S. M. & Gao, S. S. (2004)
Changes, problems, and challenges of accounting education in Libya. Accounting education. 13, 365-390. doi:10.1080/0963928042000273825. ISSN 0963-9284
While accounting education has existed in Libya for over 45 years, knowledge about it is scarce among Western accounting academics. This paper reports the development of accou...

The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history.

Journal Article
Gao, S. S. & Handley-Schachler, M. (2003)
The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history. Accounting, business & financial history. 12, 41-68. doi:10.1080/09585200210164566. ISSN 1466-4275
This paper attempts to examine the influences of Confucianism, Feng Shui and Buddhism on the evolution of Chinese accounting before recent accounting reforms commencing in the...

Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures.

Journal Article
Handley-Schachler, M. & Gao, S. S. (2003)
Can the private finance initiative be used in emerging economies? – lessons from the UK’s successes and failures. Managerial Finance. 29, 36-51. doi:10.1108/03074350310768742. ISSN 0307-4358
The Private Finance Initiative (PFI) introduced in the UK in 1992 has provided the framework for the completion of a large number of capital projects managed by public sector ...

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