Dr Naser Makarem

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. 

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.

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