BA, MSc, PhD, SFHEA
Lecturer
- About
-
- Email Address
- n.makarem@abdn.ac.uk
- Telephone Number
- +44 (0)1224 273568
- Office Address
Room S47
Edward Wright Building
Dunbar St
Aberdeen AB24 3QY- School/Department
- Business School
Biography
Naser is a lecturer in accounting. He teaches several courses in the areas of financial accounting and accounting theory. Naser supervises a number of PhD students and has research interests in the broad area of financial reporting and particularly earnings management and audit quality.
Naser’s research mainly focuses on factors influencing corporate financial reporting. In particular, he studies how social, economic and political factors affect earnings management. Naser is also interested in changes in earnings management behaviour over time as well as the impact of regulatory environment and political and economic factors on such changes. He also studies how earnings manipulation is restricted by factors such as external audit and corporate governance. More recently, he has started some projects on the impact of corporate social and environmental responsibility on corporate disclosure.
Memberships and Affiliations
- Internal Memberships
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Programme Leader of MSc Accounting and Finance
Partnership Programmes Director of Business School
- External Memberships
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Senior Fellow of Advance Higher Education
Member of Diversity, Equality and Inclusion Committee of European Accounting Association (EAA)
Member of European Accounting Association (EAA)
- Research
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Research Overview
Financial reporting
Earnings management
Audit quality
Research Areas
Accepting PhDs
I am currently accepting PhDs in Accountancy.
Please get in touch if you would like to discuss your research ideas further.
Accountancy
Accepting PhDsResearch Specialisms
- Accounting
Our research specialisms are based on the Higher Education Classification of Subjects (HECoS) which is HESA open data, published under the Creative Commons Attribution 4.0 International licence.
Current Research
Real activities manipulation
Funding and Grants
Nuclear Decommissioning Authority via National Decommissioning Centre (£16,302) – 2025
- Project title: “NDA Group Technology Deployment Learning from the Oil & Gas Industry”
Kobe University of Japan research fund (¥400,000) – 2024
- Project title: “The effect of natural disasters on management earnings forecasts: Evidence from the Great East Japan Earthquake”
- Teaching
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Teaching Responsibilities
Undergraduate level:
- AC1515 - Accounting and Entrepreneurship
- AC2530 - Financial Accounting 2
- AC3049 - Financial Accounting 3
- AC4029 - Accounting Theory
- PO2508 - Understanding Statistics
- AC4528 - Dissertation in Accounting
- FI4501 - Dissertation in Finance
Postgraduate level:
- BU5903 - MSc Finance Dissertation
- BU5026 - Accounting and Finance for Managers
- Publications
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Page 1 of 2 Results 1 to 10 of 16
Do female audit partners matter for audit quality? Evidence from Iran
Journal of International Accounting, Auditing and TaxationContributions to Journals: ArticlesBrexit Trade Policy Uncertainty and Audit Pricing
Working Papers: Working PapersDo Female Audit Partners Matter for Audit Quality? Evidence from Iran
Working Papers: Preprint Papers- [ONLINE] DOI: https://doi.org/10.2139/ssrn.4827192
- [ONLINE] CONF-BPS 2024 Presentation
Market Reactions to Earnings Surprises: The Role of Rising Investor Skepticism
Working Papers: Working PapersMethodological Issues in Real Earnings Management
Journal for International Business and Entrepreneurship Development, vol. 15, no. 4, pp. 592-612Contributions to Journals: ArticlesZombie Lending and Earnings Management
Working Papers: Working PapersManagerial Ability, Earnings Quality and ISIS: Evidence from Iraq
International Journal of Emerging Markets, vol. 18, no. 9, pp. 3085-3115Contributions to Journals: ArticlesThe Current State of Corporate Human Rights Disclosure of the Global Top 500 Business Enterprises: Measurement and determinants
Critical Perspectives On Accounting, vol. 96, 102512Contributions to Journals: ArticlesPolicy Uncertainty and Real Activities Manipulation: Evidence from Brexit
Review of Quantitative Finance and Accounting, vol. 61, pp. 1415–1440Contributions to Journals: ArticlesEvidence that financing decisions contributed to the zero-earnings discontinuity
Review of Quantitative Finance and Accounting, vol. 60, no. 1, pp. 231-257Contributions to Journals: Articles