- DMS 7101
- 613-562-5800 x 4769
- Financial Markets Research
- La comptabilisation et la communication de l’information environnementale
- La divulgation de l’information dans les états financiers et dans les rapports annuels
- La gestion des risques de l'entreprise, La gouvernance des entreprises, La performance sociale des entreprises
- Les intangibles
- L’information financière internationale
Daniel Zéghal PhD, FCPA, FCGA, is a Full Professor at the Telfer School of Management, University of Ottawa. He is interested in a wide range of topics in the areas of production, communication and use of financial and accounting information. His latest work focuses on risk management, corporate governance, international accounting standards and intangible assets.
Daniel Zéghal is a very active member in the academic community and the accounting profession. He is a member of the editorial boards of a number of academic journals. In recognition for his work and his leadership in both accounting research and accounting education and for his contribution to the profession, Professor Zéghal has won many prizes including the following: Fellow of CPA Canada, Life membership of CPA Ontario, member of the International Who's Who of Professionals and Who's Who in Canadian Business. In 2008, Professor Zéghal was named in an international search to "100 CGA's who have made a difference" for having contributed to the excellent reputation of the profession".
From 1992 to 2013, Dr Zéghal was the Director of the CPA Accounting and Governance Research Centre at the University of Ottawa. Many of his publications have been identified as "hottest" research. He was the winner of the Alan G. Ross Award for Writing Excellence and also the winner of the Emerald Literati Network Awards for Excellence in 2011 as well as the Highly Commended Paper in the 2016 and the 2017 Emerald Literati Network Awards for Excellence.
In 2014, professor Zéghal was selected as the recipient of the Lorna Henderson outstanding Mentor award in recognition of his notable contribution in mentoring and providing career guidance to young professionals in order to build a better accounting profession.
Publications during the last 7 years
Zéghal, D. Business and Financial Crises: Some Urgent Priorities for Accounting and Accountants. Ottawa, ON: Parmitech, 2010.
Chapters in Books
Zéghal, D. and Gouiaa, R. La qualité de l’information comptable et les coûts de financement : Cas des PME Canadiennes. Chapitre dans un ouvrage collectif. In Zogning, F. and Mbaye, A.A.. Le Financement des PME et la performance du secteur public : Une perspective internationale. Ottawa, ON: Parmitech, 2015.
Zéghal, D. and Maaloul, A. Le traitement comptable des immatériels, ses conséquences et la solution envisagée. In Walliser, E. and Bessieux-Ollier, C.. Le Capital Immatériel de l'Entreprise : un défi pour les comptables et les managers. Paris, France: Éditions Management et Sociétés, 2011.
Zéghal, D. and Maaloul, A. La problématique grandissante de l'audit des actifs immatériels. In Pigé, B.. Qualité de l'audit. Paris, France: Éditions DeBoeck, 2011.
Papers in Refereed Journals
Zéghal, D. and Lahamar, Z. 2017. The Effect of culture on accounting conservatism during adoption of IFRS in the EU. International Journal of Accounting and Information Management, 26(1).
Maaloul, A., Ben Amar, W. and Zéghal, D. 2016. Voluntary disclosure of intangibles and analysts' earnings forecasts and recommendations. Journal of Applied Accounting Research, 17(4): 421-439.
Dobler, M., Lajili, K. and Zéghal, D. 2016. Risk Disclosures and Cultural Values: A Research Note. Research Journal of Finance and Accounting, 7(18): 53-61.
Zéghal, D. and Lahmar, Z. 2016. The Impact of IFRS Adoption on Accounting Conservatism in the European Union. International Journal of Accounting and Financial Reporting, 6(1): 127-160.
Zéghal, D. and Mandzilla, E.E.W. 2016. Content Analysis Of Board Reports On Corporate Governance,Internal Controls And Risk Management: Evidence From France. Journal of Applied Business Research, 32(3): 637-648.
Zéghal, D. and El Aoun, M. 2016. Enterprise Risk Management in the US Banking Sector following the Financial Crisis. Modern Economy, 7(4): 494-513 .
Zéghal, D. and Elaoun, M. 2016. The Effect of the 2007/2008 Financial Crisis on Enterprise Risk Management Disclosure of Top US Banks. Journal of Modern Accounting and Auditing, 12(1): 28-51.
Dobler, M., Lajili, K. and Zéghal, D. 2015. Corporate environmental sustainability disclosures and environmental risk: Alternative tests of socio-political theories. Journal of Accounting and Organizational Change, 11(3): 301-322.
Zéghal, D. and Maaloul, A. 2015. Financial statement informativeness and intellectual capital disclosure: An empirical analysis. Journal of Financial Reporting and Accounting, 13(1): 66–90.
Zéghal, D. and Moussa, M. 2015. AN ANALYSIS OF THE DETERMINANTS OF CORPORATE GOVERNANCE DISCLOSURE POLICIES IN MULTINATIONAL ENTERPRISES: A MULTI- MEDIUM STUDY. Corporate Ownership & Control, 12(4): 671-694.
Zéghal, D. and Maaloul, A. 2015. Analyse du contenu informatif de la divulgation des informations sur le capital immatériel : le cas des entreprises américaines. Management International, 19(3): 201-216.
Dobler, M., Lajili, K. and Zéghal, D. 2014. Environmental Performance, Environmental Risk and Risk Management. Business Strategy and the Environment, 23(1): 1-17.
Maingot, M.G., Quon, T.K.S. and Zéghal, D. 2014. The Effect of the Financial Crisis on the Disclosed Level of Risk: a Comparative Study of U.S. and Canadian Corporations", . Corporate Ownership & Control, 11(4): 322-328.
Maingot, M.G., Quon, T.K.S. and Zéghal, D. 2014. An Analysis of the Effects of the Financial Crisis on Enterprise Risk Management in the Canadian Financial Sector. Journal of Finance and Risk Perspectives, 3(2): 10-26.
Ben Amar, W., Boujenoui, A. and Zéghal, D. 2014. The Relationship between Corporate Strategy and Enterprise Risk Management: Evidence from Canada. Journal of Management and Strategy, 5(1): 1-17.
Ebondo Wa Mandzila, E., Ben Amar, W. and Zéghal, D. 2014. La diligence des comités spécialisés obligatoires et volontaires du Conseil: Le cas des sociétés du CAC 40. Recherches en Sciences de Gestion-Management Sciences-Ciencias de Gestión, 101: 145-172.
Bessieux-Ollier, C., Schatt, A., Walliser, E. and Zéghal, D. 2014. La reconnaissance du capital immatériel : quels enjeux pour l’évaluation des entreprises ?. Management International, 18(3): 12-19.
Gouiaa, R. and Zéghal, D. 2013. A Comparative Analysis of the Effect of Board Characteristics and Governance Indices on Companies’ Cost of Financing: the Canadian Evidence. Corporate Ownership & Control, 11(1): 136-150.
Maingot, M.G., Quon, T.K.S. and Zéghal, D. 2013. The Disclosure Of Enterprise Risk Management (ERM) Information: An Overview Of Canadian Regulations For Risk Disclosure. Journal of Governance and Regulation, 2(4): 13-21.
Lajili, K., Dobler, M. and Zéghal, D. 2012. An Empirical Investigation of Business and Operational Risk Disclosures. International Journal of Management and Business, 3(2): 53-71.
Quon, T.K.S., Maingot, M.G. and Zéghal, D. 2012. Enterprise Risk Management and Business Performance during the Financial and Economic Crises. Problems and Perspectives in Management, 10(3): 95-103.
Dia, M. and Zéghal, D. 2012. Analysis of the Impact of the Quality of Governance on Integrated Risk Management in Canadian Enterprises. Business Management Dynamics, 1(11): 93-110.
Zéghal, D. and Mhedhbi, K. 2012. Analyzing the Effect of Using International Accounting Standards on the Development of Emerging Capital Markets. International Journal of Accounting and Information Management, 20(3): 220-237.
Maingot, M.G., Quon, T.K.S. and Zéghal, D. 2012. The Effect of the Financial Crisis on Enterprise Risk Management disclosures. International Journal of Risk Assessment and Management, 16(4): 227-247.
Zéghal, D., Marrakchi, S. and Makni, Y. 2012. The Effect of Mandatory Adoption of IFRS on Earnings Quality: Evidence from the European Union. The Journal of International Accounting Research, 11(2): 1-25.
Quon, T.K.S., Zéghal, D. and Maingot, M.G. 2012. Enterprise Risk Management and Firm Performance. Procedia - Social and Behavioral Sciences, 62(October): 263-267.
Zéghal, D., Chtourou, S. and Sellami, Y.M. 2011. An Analysis of the Effect of Mandatory Adoption of IAS/IFRS on Earnings Management. Journal of International Accounting, Auditing and Taxation, 20(2): 61-72.
Ben Amar, W. and Zéghal, D. 2011. Board of Directors' Independence and Executive Compensation Disclosure Transparency: Canadian Evidence. Journal of Applied Accounting Research, 12(1): 43-60.
Dobler, M., Lajili, K. and Zéghal, D. 2011. Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector. The Journal of International Accounting Research, 10(2): 1-22.
Zéghal, D. and Elleuch, S. 2011. The Effect of the Board of Director's Quality on Compensation Fees. Irish Accounting Review, 18(1): 51-71.
Zéghal, D. and Maaloul, A. 2011. The Accounting Treatment of Intangibles: A Critical Review of the Literature. Accounting Forum, 35(4): 262-274.
Lajili, K. and Zéghal, D. 2010. Corporate Governance and Bankruptcy Filing Decisions. Journal of General Management, 35(4): 3-26.
Zéghal, D. and Maingot, M.G. 2010. An Analysis of the Explanatory Paragraphs of the Auditors Going-Concern Reports and Footnotes of Bankrupt Companies under SAS No. 59. The IUP Journal of Accounting Research and Audit Practices, IX(1&2): 84-102.
Zéghal, D. and Maaloul, A. 2010. Analysing Value Added as an Indicator of Intellectual Capital and its Consequences on Company Performance. Journal of Intellectual Capital, 11(1): 39-60.
Ben Othman, H. and Zéghal, D. 2010. Investigating Transparency and Disclosure Determinants at Firm-Level in MENA Emerging Markets. International Journal of Accounting, Auditing and Performance Evaluation, 6(4): 368-396.
Zéghal, D., Marrackchi, S. and Makni, Y. 2010. The Effect of Mandatory Adoption of IFRS on the Earnings Quality in Europe. The Journal of International Accounting Research, 11(2): 1-25.
Zéghal, D. and Mnif Sellami, Y. 2010. Analyse des déterminants de l'adoption anticipée des normes comptables internationales IAS/IFRS par les groupes français. La Revue des Sciences de Gestion, 45(245-246): 99-112.
Zéghal, D., Ebondo Wa Mandzila, E. and Ghnaya, B. 2010. L'analyse de la lisibilite des rapports d'audit français avant et après la loi sur la Sécurité Financière (LSF). Recherches en Comptabilité et Finance, 4: 15-32.
Ben Amar, W. and Zéghal, D. 2010. Filing for Bankruptcy Protection, Governance Mechanisms and Corporate Disclosure. Journal of Global Business Management, 6(2): 65-74.
Funded Research during the last 7 years
|2014-2015||Telfer School of Management Research Fund (SMRF)||The Effect of the Financial Crisis on Enterprise Risk Management (ERM) Disclosures in U.S. and Canadian Companies: A Comparative Study||R||I||Co-I||$ 6,000|
|2013-2015||Strategic Research Clusters Seed Funding Program, School of Management||Corporate Operational and Business Risk Management Disclosures||R||I||Co-PI||$ 20,000|
|2012-2013||CGA Canada||CGA-Canada Accounting and Government Research Centre||R||O||Co-PI||$ 50,000|
|2008-2012||Trans-Coop Program/Humboldt Foundation||International Analysis of Corporate Risk Disclosures||R||F||Co-I||$ 14,131|
|2008-2012||Telfer School of Management Research Fund (SMRF Matching)||International Analysis of Corporate Risk Disclosures||R||I||PI||$ 4,000|
|2001-2012||CGA Ontario||CGA Accounting Centre||R||O||PI||$ 927,000|
*Purpose = C: Contract (R and D), E: Equipment Grant, R: Research Grant, S: Support Award, P: Pedagogical Grant, O: Other, U: Unknown
**Type= C: Granting Councils, G: Government, F: Foundations, I: UO Internal Funding, O: Other, U: Unknown
Role: PI = Principal Investigator, Co-I = Co-Investigator, Co-PI = Co-Principal Investigator