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Research

Accounting Research

​​​​​​The Department of Accounting with ambitious plans carry out high quality related accounting research and scholarly activities with global impact. The Department establishes a strategic plan for five years (2014-2018) to actively contribute to accounting knowledge in financial accounting, management accounting auditing and aspects of regulation. The central aim is to contribute to the community by carrying out theoretical and policymaking research for establishing relationships with practitioners and regulators (CMA: The Capital Market Authority; SAMA: Saudi Arabian Monetary Agency; Tadawul: Saudi Stock Exchange; SOCPA: Saudi Organization for Certified Public Accountants) of the the Kingdom of Saudi Arabia), the IASB (International Accounting Standards Board), the IMF (The International Monetary Fund), the UN (The United Nations) and the World Bank. The research output and funding to the Department of Accounting has increased significantly over the few years. The research is presented at leading international conferences and publishing in reputed international journals including Advances in Accounting, incorporating Advances in International Accounting, Research in Accounting Regulation, International Journal of Critical Accounting, Journal of Human Resource Costing & Accounting, International Journal of Health Care Quality Assurance, Journal of Asia Business Studies, International Journal of Managerial and Financial Accounting, Journal of Business Economics and Management.

  • Research Strategic Plan 2014-2018, Department of Accounting (Download)
  • Annual Research Report 2013, Department of Accounting (Download)

Research Interests

The Department of Accounting research group conducts excellent research in accounting fields. Our research is contemporary, topical and professionally relevant, and is also supported by research grants. The main focus of our research is to make the relationship with stakeholders, specifically through research in Zakat and tax, auditing, corporate governance and financial reporting. Our researchers practice research-led teaching at undergraduate level, enhancing the curriculum and disseminating knowledge. The wide ranging interests of the Accounting group are reflected in the substantive areas of research the group is working on:

  • Accounting standards setting
  • International Financial Reporting Standards (IFRSs) Implementation in the KSA and the GCC
  • Accounting Profession Development
  • Politics, Regulation and Enforcement Issues in IFRSs
  • Culture and IFRSs Implementation
  • Corporate Governance
  • Corporate Social Responsibility
  • Voluntary and Mandatory disclosure
  • Earnings Management and Risk management
  • Auditing
  • Internet Reporting
  • Performance Measurement
  • Management Accounting Practices
  • Intellectual Capital Reporting
  • Islamic Accounting
  • Zakat and Tax
  • Accounting standards for the SME
  • Accounting for Non-profit organisations

Key Facts:

Department of Accounting Research Output (2011-12 to 2012-13)
Research Output CategoryNumbers
Research Publications 
I. Books2
II. Books Chapters1
III. Journal Articles11
Total Number of Publications14
Conference Proceedings and Presentations8
Articles Submitted and Under Review8
Working Papers
9
Research Funding4
I. Research Funding Awarded2
II. Research Funding Proposal Submitted and Under Review3
Research Training4
Guest Editor and Editorial Memberships for Number of Journals9
Book Reviewer for Number of Books3
Ad‐hoc Referee for Number of Journals31
Total Number of Research Citations27
Number of Research Citations Per Faculty Member3.38
Overall Research Publications Per Faculty Member1.75
Number of Policymaking Research Translated to Community Contributions in Both National and Global Impact12
Number of Theory Related Research for Advancing Knowledge in Accounting Field2


Research Awards:

  • Nurunnabi, M. (2013). ‘Academic Excellence in Research and Teaching’ Award from Channel S [UK based TV Channel]

Publications (in English):

The following is a list of journal publications by the Department of Accounting group members between 2011-2012 and 2012-2013. For earlier publications, please browse our faculty profiles.

(I) Books
  • Nurunnabi, M. (Forthcoming). The Role of the State and Accounting Transparency: IFRSs Implementation in Developing Countries. Gower Publisher, UK. ISBN: 978-1-4724-3065-6 http://www.gowerpublishing.com/isbn/9781472430649
  • Nurunnabi, M. (Forthcoming).Intellectual Capital Reporting in Developing Countries. Palgrave Macmillan, UK.
(II) Book Chapter

(III) Journal Articles

Conference Proceedings and Presentations

  • Nurunnabi, M. and Al-Mosa, S.A. (2013). The absence of [true] Corporate Governance practices in an emerging economy, Business Forum Program, Prince Sultan University Riyadh, Kingdom of Saudi Arabia, 1 December, 2013. 
    http://info.psu.edu.sa/pscw/pscw/Docs/Business%20Forum%20Program.pdf 

  • Nurunnabi, M. (2013). The absence of [true] Corporate Governance practices in an emerging economy, 17h Financial Reporting and Business Communication Conference, University of Bristol, Bristol, UK, 4-5 July, 2013. 

  • Nurunnabi, M. (2012). The Implementation of IFRSs in Bangladesh: Role of the State and Accounting Change as 'Politics' and/or 'Transparency', 16th Financial Reporting and Business Communication Conference, University of Bristol, Bristol, UK, 5-6 July, 2012. 

  • Nurunnabi, M. (2012). The Implementation of IFRSs in Bangladesh: Role of the State and Accounting Change as 'Politics' and/or 'Transparency', Scottish Doctoral Colloquium in Accounting and Finance, University of Strathclyde, Scotland, UK, 14-15 June, 2012. 

  • Nurunnabi, M. (2012). The Implementation of IFRSs in Bangladesh: Role of the State and Accounting Change as 'Politics' and/or 'Transparency', BAFA (British Accounting and Finance Association) Doctoral Colloquium, Brighton, UK, 16-17 April, 2012. 
    http://bafa.ac.uk/assets/files/Colloquium/BAFA%20Colloquium%202012%20-%20presentation%20schedule.pdf 

  • Nurunnabi, M. (2011). Impact of Corporate Governance on Disclosure Transparency in Bank Annual Reports in Bangladesh, 23rd Asian-Pacific Conference on International Accounting Issues, Beijing, China, 16-19 October, 2011. 
    http://www.apconference.org/uploads/23rd%20Program%20Draft.pdf 

  • Nurunnabi, M. (2011). The Implementation of IFRSs in Bangladesh: Role of the State and Accounting Change as 'Politics' and/or 'Transparency', Scottish Doctoral Colloquium in Accounting and Finance, University of Edinburgh, Scotland, UK, 7 June, 2011. 
    http://bafa.group.shef.ac.uk/regional/assets/files/Scottish%20Doctoral%20Colloq uium%202011.pdf 

  • Nurunnabi, M. (2011). The Implementation of IFRSs in Bangladesh: Role of the State and Accounting Change as 'Politics' and/or 'Transparency', BAFA (British Accounting and Finance Association) Doctoral Colloquium, Aston University, Birmingham, UK, 11-12 April, 2011. 
    http://bafa.group.shef.ac.uk/assets/files/BAFA%20Colloquium%202011%20-%20presentation%20schedule.pdf ​