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Talal Al-Hayale CV

Talal Al-Hayale, Ph.D.
Professor, Accounting
talal@uwindsor.ca
519-253-3000 ext. 3120
Office: OB 407

Education 

  • Ph.D.  University of Wales, UK, Accounting, 1990.
  • M.S.  University of Wales, UK, Finance, 1985.
  • B.A.  University of Mosul, Iraq, Accounting, 1978.

Employment Experience

  • Professor, Odette School of Business, University of Windsor (July, 2018 - Present)
  • Associate Professor, Odette School of Business, University of Windsor (July, 2010 - June, 2018)
  • Academic Program Director, Master of Management Program, Odette School of Business, University of Windsor (June, 2011 - June, 2016)
  • Assistant Professor, Odette School of Business, University of Windsor (July, 2001 - June, 2010)
  • Instructor CPA Program, Institute of Technology (January, 1996 - January, 2000), Jordan.
  • Associate Dean, Assistant Professor of Accounting, Academy for Banking & Financial Studies (January, 1995 - January, 2000), Jordan.
  • Training and Research Senior Manager, Doha Bank (January, 1998 - January, 1999), Qatar.
  • Assistant Professor of Accounting, Yarmouk University (January, 1992 - January, 1995), Jordan.
  • Financial Controller, University of Mosul (January, 1990 - January, 1992), Iraq.
  • Lecturer, University of Mosul (January, 1990 - January, 1992), Iraq.
  • Lecturer, Part-time, University of Wales (January, 1987 - January, 1989), United Kingdom.

INTELLECTUAL CONTRIBUTIONS

Books

  • Hussey, R. & Al-Hayale, T. (2022). A Global View of Financial Accounting.  Business Expert Press, ISBN 9781637422847. [September].  This book has been selected by Harvard Business Publishing for co-distribution in their network.

Supplements 

  • Al-Hayale, T. (2007). PowerPoint Slides. Advanced Accounting in Canada. Canada: Prentice Hall. 

Articles 

  • Mitra, S., Al-Hayale, T., & Hossain, M. (2019).  Does late 10K filing impact companies' financial reporting strategy? Evidence from discretionary accruals and real transaction management.   Journal of Business Finance & Accounting, http://doi.org/10.1111/jbfa.12369.
  • Mitra, S., Jaggi, B., & Al-Hayale, T. (2018).  Managerial overconfidence, ability, firm-governance and audit fees.   Review of Quantitative Finance and Accounting, http://doi.org/10.1007/s11156-018-0728-3.
  • Mitra, S., Jaggi, B., & Al-Hayale, T. (2017).  The effect of managerial stock ownership on the relationship between material internal control weaknesses and audit fees.   Review of Accounting and Finance, 16 (2), 239-259, http://doi.org/10.1108/RAF-05-2016-0072.
  • Mitra, S., Jaggi, B., & Al-Hayale, T. (2016).  Auditor's downward switch, governance, and accounting conservatism.   Journal of Accounting, Auditing and Finance, 31 (4), 551-581, http://doi.org/10.1177/0148558X15590227.
  • Al-Hayale, T., Lan, G., & Gowing, M. (2015).  A study of the values of Jordanian accounting and finance students.   International Journal of Accounting and Finance, 5 (4), 291-306, http://doi.org/10.1504/IJAF.2015.076164.
  • Lan, G., Gowing, M., & Al-Hayale, T. (2015).  The role of intent on accounting students' ethical attitudes towards earnings management.   Journal of Academic Ethics, 13 (4), 345-362, http://doi.org/10.1007/s10805-015-9242-6.
  • Al-Hayale, T., Abu Khadra, H., & El-Naser, N. (2012).  Contingent effects of system development life cycle critical success factors on accounting information system effectiveness: Using balance scorecard perspectives.   International Journal of Information Technology Project Management (IJITPM), 3 (2), 38-61.
  • Al-Hayale, T., Mushtaha, M. S., Allam, S., & Allam, H. (2011).  The reliability of computerized systems and their impact on improving the banking performance matrix: comparative study of Jordanian and Palestinian banks.   Dirasat Journal for Administrative Sciences (Arabic), 38 (1), 21-46.
  • Al-Hayale, T., & Al-Arood, S. (2010).  The quality of information and its impact on the efficiency of internal auditing: The case of Jordanian industrial and service companies.   Jordan Journal of Business Administration (Arabic), 5, 475-496.
  • Al-Hayale, T. (2010).  Financial reporting on the internet in the Middle East.   International Journal of Accounting and Finance, 2 (2), 171-191.
  • Al-Hayale, T., & Ong, A. (2009).  Transitioning to international accounting standards: Experiences of two smaller countries.   Cyprus International Journal of Management, 14 (1), 65-80.
  • Al-Hayale, T., & Khadra, H. (2008).  Investigating perceived security threats of computerized accounting information systems: An empirical research applied on Jordanian banking sector.   Journal of Economic & Administrative Sciences, 24 (1), 41-67, http://doi.org/10.1108/10264116200800003.
  • Al-Hayale, T., & Qatawnha, A. (2007).  The effect of using computerization on the effectiveness of IAS.   Al-Balqa'a Journal for Research in Social Sciences (Arabic), 12 (1), 108-137.
  • Al-Hayale, T. (2007).  The effect of E-auditing on the quality of evidence.   Jordan Journal of Applied Sciences (Arabic), 10 (2), 175-191.
  • Al-Hayale, T., & Khandra, H. A. (2006).  Evaluating the effectiveness of control systems in computerized accounting information systems.   Journal of Accounting; Business and Management, 13, 39-68.
  • Al-Hayale, T., & LAN, G. (2005).  The ethicalness of earnings management in the Middle-East: A survey of managers and auditors in Jordanian companies.   International Journal of Accounting, Auditing and Performance Evaluation, 2 (4), 399-413.
  • Al-Hayale, T. (2005).  The effect of using database on the effectiveness of computerized accounting information systems.   Journal of Commercial and Financial Studies; Egypt (Arabic), 1, 2-19.

Conference Proceedings

  • Al-Hayale, T. (in press, 2017).  Managerial overconfidence and audit fees: Effect of managerial ability, and board and audit committee characteristics.   8th European Business Research Conference, Paris.
  • Mitra, S., & Al-Hayale, T. (2016).  Late 10K filing and financial response.   American Accounting Association 2016 annual meeting, New York.
  • Mitra, S., Jaggi, B., Al-Hayale, T., & Hosian, M. (2015).  The effect of material internal control weaknesses on the relationship between managerial stock ownership and audit fees.   European Accounting Association 28th annual Congress.
  • Al-Hayale, T., Mitra, S., & Jaggi, B. (2013).  Auditor-Client Downward Realignments and Accounting Conservatism.   American Accounting Association (AAA), Anaheim, August 3-7.
  • Al-Hayale, T., & Hamdan, A. (2011).  The impact of audit committee characteristics on accounting conservatism: Jordanian industrial companies as case study.   American Accounting Association (AAA) 2012 Southwest Regional meeting.
  • Al-Hayale, T. (2009).  Suitability of Distance Education for Advanced Accounting Courses.   Society for Teaching and Learning in Higher Education, Fredericton.
  • Al-Hayale, T. (2009).  Convergence in Smaller Countries: the case of Jordan.   American Accounting Association 2009 Annual meeting.
  • Gowing, M., Al-Hayale, T., & Lan, G. (2009).  Intent influences senior undergraduate accounting students' perceptions of ethical acceptability of earnings.   American Accounting Association 14th Annual Symposium on Ethics Research in Accounting, New York.
  • Al-Hayale, T. (2009).  Earnings Management and Tax Sheltering in the Middle East.   Administrative Sciences association of Canada, Niagara Falls, Canada.
  • Al-Hayale, T., Gowing, M., & Lan, G. (2008).  Jordan and Canada Business Students: Differences and Similarities in Priorities among Personal Values.   15th International Vincentian Business Ethics conference, New York, 76-77.
  • Al-Hayale, T. (2008).  Financial Reporting on the Internet.   International Academy of Business and Public Administration Disciplines, Orlando.
  • Gowing, M., Al-Hayale, T., & Lan, G. (2008).  Ethical Attitudes of Business Students towards Earnings Management.   Administrative Sciences Association of Canada, Halifax.
  • Lan, G., Gowing, M., & Al-Hayale, T. (2007).  Personal Values and the Ethicalness of Earnings Management.   14th Annual International Vincentian Business Ethics conference, Chicago, 59-60.
  • Al-Hayale, T., Hussey, R., & Ong, A. (2005).  Jordanian Regulators Views on International Harmonization.   Emerging Issues in Accounting, Business and Technology Conference Proceedings, New York, August, 52.
  • Al-Hayale, T., & Lan, G. (2005).  A Study of Personal Values and Value Types of Jordanian Business Undergraduate and Graduate Students.   Emerging Issues in Accounting, Business and Technology conference, Niagara Falls, NY, 47.
  • Al-Hayale, T., & Lan, G. (2004).  The Ethicalness of Earnings Management in the Middle-East: A Survey of Managers and Auditors in Jordanian Companies.   Administrative Sciences Association of Canada, Quebec City, June, 16.
  • Al-Hayale, T., & Lan, G. (2004).  The Effect of Gender on the Ethical Attitudes of Jordanian Managers and Auditors towards Earnings Management.   American Accounting Association (AAA), Anaheim, August 3-7.
  • Al-Hayale, T. (2003).  Challenges facing accounting education in the Middle East- the case of Jordan.   Emerging Issues in International Conference Proceedings, Niagara Falls, NY.
  • Al-Hayale, T., & Lan, G. (2003).  An Exploratory Study of the Attitudes of Managers and Auditors towards Earnings Management Practices in Jordanian Companies.   International Business and Economics Research Conference Proceedings, Las Vegas.

Presentations 

  • Al-Hayale, T. & Khadra, H. (2009). Business Transactions Analysis, System Design and Implementation Case for Accounting Information System Class.  American Accounting Association, Niagara Falls, NY.
  • Al-Hayale, T. (2008, March). Students Attitudes towards Earnings Management. Ethics and Responsible Leadership in Business - Odette School of Business Symposium, Windsor.
  • Al-Hayale, T. (2005, May). Challenges Facing Accounting Education in the Middle East. Future of Higher Education in the Middle East, College of Banking, Oman.

Grants (Competitive; Funded only) 

  • 2013: Al-Hayale, T. The Effect of IFRS on Canadian and US Cross Border Transportation Companies ($15,750), Cross-Border Transportation Centre (CBTC), University of Windsor.
  • 2009: Al-Hayale, T. AAA Conference presentation ($1,000), Academic Development Travel Fund, University of Windsor.
  • 2009: Al-Hayale, T. Society for Teaching and Learning in Higher Education conference travel ($1,000), ADTF, University of Windsor.
  • 2006: Al-Hayale, T. Teresa Farnum & Associates 2008 Regional Retention & Recruitment conference ($500), Centre for Flexible Learning, University of Windsor.
  • 2003: Al-Hayale, T. Internet Uses in Accounting Education ($2,300), CGA Canada.