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Daniel Zeghal

Zeghal, Daniel
Professor Emeritus
M.Sc.Com. (Université de Sherbrooke), M.A. (Université de Sherbrooke), M.B.A. (uLaval), Ph.D. (uLaval), CPA, CGA (CPA Ontario), FCPA, FCGA (CPA Canada)
DMS 7101
613-562-5800 x 4769
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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 most recent work focuses on risk management, corporate governance, international accounting standards, and intellectual capital 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.

Professor Zéghal supervised doctoral students, post-docs and Master students; in 2014 he 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

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.

Papers in Refereed Journals

  • Maingot, M.G., Quon, T.K.S. and Zéghal, D. 2018. Risk Management by U.S. and Canadian Financial Firms during the Financial Crisis. International Journal of Disclosure and Governance, 15(4): 221-234.
  • 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).
  • 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.
  • 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 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 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.
  • Bessieux-Ollier, C., Walliser, E. and Zéghal, D. 2014. Une approche pluridisciplinaire du capital immatériel: vers de nouvelles perspectives? Management International, 18(3): vi-120.
  • 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.
  • 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.
  • 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.
  • 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.
  • Dobler, M., Lajili, K. and Zéghal, D. 2014. Environmental Performance, Environmental Risk and Risk Management. Business Strategy and the Environment, 23(1): 1-17.

Funded Research during the last 7 years

Funded Research during the last 7 years
From-To Source Title * ** Role Amount
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


C: Contract (R and D) | E: Equipment Grant | R: Research Grant | S: Support Award | P: Pedagogical Grant | O: Other, U: Unknown

C: Granting Councils | G: Government | F: Foundations | I: UO Internal Funding | O: Other | U: Unknown

PI = Principal Investigator | Co-I = Co-Investigator | Co-PI = Co-Principal Investigator

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