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Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports (2018)
Journal Article
Aribi, Z. A., Gao, S., & Arun, T. (2019). Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports. Journal of Islamic Accounting and Business Research, 10(1), 98-114. https://doi.org/10.1108/jiabr-10-2015-0049

Purpose
The purpose of this paper is to explore whether any discrepancy exists between the disclosed in SSB reports of Islamic banks and the disclosure index which was based on stakeholders’ expectation.
Design/methodology/approach
This study use... Read More about Accountability in Islamic financial institution: the role of the Shari’ah supervisory board reports.

Stock Options and Credit Default Swaps in Risk Management (2017)
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 credit risk. Building on the existing literature on executive compensation and r... Read More about Stock Options and Credit Default Swaps in Risk Management.

The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors (2014)
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 investment decision-making.
Design/methodology/approach – This study uses semi-s... Read More about The usefulness of derivative disclosures for investment decision-making: Perceptions of Chinese institutional investors.

Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift (2014)
Journal Article
Hou, T. C.-T., 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(3), 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 occurs after analysts’ earnings forecast revisions. Using data from the Aust... Read More about Investors’ Reactions to Analysts’ Forecast Revisions and Information Uncertainty: Evidence of Stock Price Drift.

Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions (2010)
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/methodology/approach
Using the content analysis approach, the paper examin... Read More about Corporate social responsibility disclosure: A comparison between Islamic and conventional financial institutions.

An empirical study of cost efficiency in the Irish life insurance industry. (2005)
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. https://doi.org/10.1504/IJAAPE.2005.007675

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 Irish life insurance industry by using the translog cost function and... Read More about An empirical study of cost efficiency in the Irish life insurance industry..

Changes, problems and challenges of accounting education in Libya (2004)
Journal Article
Ahmad, N. S. M., & Gao, S. S. (2004). Changes, problems and challenges of accounting education in Libya. Accounting education, 13(3), 365-390. https://doi.org/10.1080/0963928042000273825

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 accounting education and curricula since Libya's independence in the 1950s and e... Read More about Changes, problems and challenges of accounting education in Libya.

The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history (2003)
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, 13(1), 41-68. https://doi.org/10.1080/09585200210164566d

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 1980s. Chinese cultural variables (e.g. Confucianism, Taoism, Buddhism, et... Read More about The influences on Confucianism, Feng Shui and Buddhism in Chinese accounting history.