Dr Naser Makarem
Dr Naser Makarem

Dr Naser Makarem

BA, MSc, PhD



Room S47
Edward Wright Building
Dunbar St
Aberdeen AB24 3QY


Naser has a PhD from University of Aberdeen and has been an accounting lecturer since 2014. 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. 

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

Programme Leader of MSc Accounting and Finance 

Library representative of the Business School

Coordinator of the Business School research seminar series for accounting

Course Coordinator of Financial Accounting 3

External Memberships

External Examiner


Research Overview

Financial reporting

Earnings management

Audit quality

Current Research

Real activities manipulation


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

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