معرفی
Naser Makarem is a Lecturer in Accounting at the Business School of the University of Aberdeen. He teaches financial accounting and accounting theory at both undergraduate and postgraduate levels and supervises PhD students. He is actively involved in research on financial reporting, earnings management, and audit quality, with funding from the Nuclear Decommissioning Authority and Kobe University. His work explores the impact of political, economic, and social factors on corporate reporting behavior.
Research Interests: Naser's research focuses on financial reporting with specializations in earnings management, audit quality, real activities manipulation, and corporate governance. He investigates how regulatory changes, political uncertainty (e.g., Brexit), natural disasters, and corporate social responsibility influence financial disclosures. His recent work also examines gender diversity in audit firms and human rights reporting among global enterprises.
Publication Trends: His recent publications (2018–2025) show a consistent focus on earnings management under various external pressures—regulatory shifts, geopolitical events, and environmental concerns. He frequently collaborates with international researchers and publishes in reputable journals such as Review of Quantitative Finance and Accounting, Journal of Applied Accounting Research, and Critical Perspectives on Accounting.
Scientific Awards and Memberships:
- Senior Fellow of Advance Higher Education (SFHEA)
- Member, European Accounting Association (EAA)
- Member, Diversity, Equality and Inclusion Committee, EAA
Advising and Grants: Naser supervises PhD students including Seyedeh Sara Hosseini and Uzoamaka Akinteye. He is currently accepting new PhD candidates in Accountancy. He has secured research funding from the Nuclear Decommissioning Authority (£16,302) for a project on technology deployment in decommissioning and from Kobe University (¥400,000) to study the impact of natural disasters on earnings forecasts.
Labs and Research Centres: He is affiliated with the Accounting Research Centre at the University of Aberdeen and contributes to research initiatives such as the Africa-Asia Centre for Sustainability and the Centre for Real Estate Research. His work often intersects with interdisciplinary themes including sustainability, governance, and economic resilience.
