BA, MSc, PhD
Lecturer
- About
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- 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.
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
Library representative of the Business School
Coordinator of the Business School research seminar series for accounting
Course Coordinator of Financial Accounting 3
- External Memberships
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External Examiner
- Research
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Research Overview
Financial reporting
Earnings management
Audit quality
Current Research
Real activities manipulation
- 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 11
Do 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
Methodological Issues in Real Earnings Management
Journal for International Business and Entrepreneurship Development, vol. 15, no. 4, pp. 592-612Contributions to Journals: ArticlesManagerial 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: ArticlesNatural Disasters and Earnings Management: Evidence from Japan
Working Papers: Working PapersAudit Committee Financial Expertise, Audit Committee Independence, and Regulatory Oversight on External Auditors
Spanish Journal of Finance and AccountingContributions to Journals: ArticlesEarnings Management to Avoid Earnings Boosts
Journal of Applied Accounting Research, vol. 21, no. 4, pp. 657-676Contributions to Journals: ArticlesEarnings management in the aftermath of the zero-earnings discontinuity disappearance
Journal of Applied Accounting Research, vol. 19, no. 3, pp. 401-422Contributions to Journals: Articles