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Talal Al-Hayale Bio

Talal Al-Hayale, Ph.D.
Professor, Accounting
Phone:519-253-3000 ext. 3120
Office: OB 407


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


  • Accounting Ethics
  • Accounting Information Systems
  • Earnings Management
  • Financial Reporting

Selected Publications  

  • 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,
  • Mitra, S., Jaggi, B., & Al-Hayale, T. (2018).  Managerial overconfidence, ability, firm-governance and audit fees.   Review of Quantitative Finance and Accounting,
  • 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,
  • 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,
  • 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,
  • 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,

Complete Curriculum Vitae