Khaled Aljifri. College of Business & Economics Associate Professor - Accounting

Transcription

1 Khaled Aljifri College of Business & Economics Associate Professor - Accounting k.aljifri@uaeu.ac.ae Academic Background Ph.D. (Accounting) January 2001, University of Manchester, Manchester, UK M.P.A. (Accounting), 1995, Texas Southern University; Houston, USA B.Sc. (Accounting), 1984, University of Aden, Aden, Yemen Memberships International Association for Accounting Education & Research (IAAER) European Accounting Association (EAA) The European Institute for Advanced Studies in Management (EIASM) British Accounting Association (BAA) Accountants & Auditors Association (UAE) Work Experience Academic Experience Director of MPA Program (Spring 2013-Present) Associate Professor, United Arab Emirates University ( Present). Assistant Professor, United Arab Emirates University ( ). Instructor, University of Manchester (September, December, 2000). Instructor, University of Aden, Department of Accounting (September, August, 1992). Teaching Activities Accounting Analysis and Corporate Governance (MBA) Business Ethics and Corporate Governance (MBA) Accounting Analysis and Managerial Control (MBA) Accounting for Senior Managers (MBA) Comprehensive Accounting Seminar Principles of Accounting Fundamental of Cost & Managerial Acct Intermediate Accounting 1 1

2 Intermediate Accounting 2 Managerial and Cost Accounting Accounting Theory Oil and Gas Accounting International Accounting Accounting for Islamic Business Institutional Teaching Innovation 2011: MBA course Development: Accounting Analysis and Corporate Governance 2010: MBA course Development: Business Ethics and Corporate Governance 2009: MBA course Development: Accounting Analysis and Managerial Control. 2009: Bridging Course (MBA) course development 2008: Redesigning the Comprehensive Accounting Seminar course to help students integrating the learning outcomes of different accounting course. 2007: Redesigning the Intermediate Accounting 1 and 2 courses to meet the new accounting program. 2005: Application of technology and new learning paradigms in the classroom (Videos and scaffolding) for the course Managerial Accounting. 2004: Using the Learning by doing approach to teach the Fundamental of Cost & Managerial Accounting. 2003: Using active learning approach to teach the course Principles of Accounting. 2002: Development of the course Intermediate Accounting 1 (Acct 235). 2001: Redesigned the course Accounting Theory. Students Internships 2012: Supervised students during spring : Supervised students during spring : Supervised students during summer : Supervised students during summer : Supervised students during winter break Training activities Training UAE Nationals for the position of the Branch Managers. This is highly ambitious project with proposed long term implications on Emiratization efforts in UAE and is tacitly supported by TANMIA. It is called Kiyada Accounting Courses for a Professional Qualification (in association with AAA) CMA and CIA courses Consultation Consultation service, as a DQA Assessor (EFQM Model), has been provided to the Corporate Quality & Management Excellence Division, Dubai Excellence Award. 2

3 Consultation service was provided to the Presidential Affairs Ministry which is preparing materials related to corporate governance, internal control and internal audit. In addition, preparations for the train the trainer program to help the ministry presenters delivering the materials to the targeted audience. Consultation- Designing a cost system for the printing press- UAEU Consultation- The Marriage Fund- Designing Computerized Accounting System Consultation- Cost Labor in Dubai Consultation- The Marriage Fund, Forensic Accounting Consultation- Ministry of Education Project: Examining and Evaluating the Accounting System of the Ministry of Education Consultation- A cost analysis in the project titled "Printing Press Study"- UAE University Intellectual Contributions: Refereed Articles Aljifri, K., Hussainey, k., Oyelere, P., (2013). The Determinants of Forward-Looking Disclosure: A Corporate Governance Perspective. Corporate Ownership & Control, Volume 10, Issue 2, Aljifri, K., Khandelwal, S., (2013). Financial Contracts in Conventional and Islamic Financial Institutions: An Agency Theory Perspective. Review of Business and Finance Studies, Hussainey, K., and Aljifri, K. (2012). Corporate Governance Mechanisms and Capital Structure in UAE. Journal of Applied Accounting Research, Volume 13, (2). Aljifri, K., (2012), The Quality of IFRS Financial Reporting, Accounting & Marketing Journal. Alzarouni, A, Aljifri, K., Ng, C, Taher, M., (2011). The Usefulness of Corporate Financial Reports: Evidence from The United Arab Emirates, Accounting and Taxation, The Paper Makes SSRN Top Ten List, February, Khasharmeh, H. Aljifri,k., (2010). The Timelines of Annual Report in Bahrain and the United Arab Emirates: An Empirical Comparative Study, International Journal of Business and Finance Research. Moustafa, E, and Aljifri,k., (2009). Enhancing Student Performance in Managerial Accounting: A Laptop-Based Active Learning Approach, Accounting Educator s Journal. Aljifri, K., and Citron, D., (2009). The Value-Relevance of Financial Statement Recognition Versus Note Disclosure: Evidence from Goodwill Accounting, European Accounting Review, volume 18, (1), Mohamed, E., P. Oylere, and Aljifri, k., (2009). State Corporate Governance in Oman: Progress Has Been Rapid, Sophisticated Has Increased, But There Is Still Room For Improvement, Taxation and Regulation of Financial Institutions, volume 22, (4). Aljifri, K., (2008). Annual Reports Disclosure in a Developing Country: the Case of UAE, Advances in Accounting, Volume 24, (1). 3

4 Aljifri, K. and Moustafa, M. (2007). The Impact of Corporate Governance Mechanisms on the Performance of UAE Firms: An Empirical Analysis, Journal of Economics & Administrative Science, Volume 23 (2). Aljifri, K., (2007). Measurement and Motivations of Earnings Management: A Critical Perspective, Journal of Accounting, Business, and Management, Volume 14, Aljifiri, K., and Hussainey, K., (2007). The Determinants of Forward-looking Information in Annual Reports of UAE Companies, Managerial Auditing Journal, Volume 22, Aljifri, K. and & Khasharmeh, H. (2006). "An Investigation into the Suitability of IAS to the United Arab Emirates Environment", International Business Review, Volume 15, Aljifri, K. and Taylor, P. J. (2002). Accounting Manipulation by Managers of Financially Troubled Companies: Issues for Loan Monitoring, Journal of International Banking Law and Regulation, Volume 17 (6), Papers Under Review Aljifir, k., (2013). Accrual Adjustments by Managers in Financially Distressed UK Companies, submitted to International Journal of Accounting, Auditing and Performance Evaluation. Working Papers Books Profitability and Efficiency Analysis of Islamic Banks: A Study of Conservative, Liberal, and Moderate Institutions. Determinants of Effective Corporate Governance in States with Varying Ownership Structures: An International Comparison of Emerging and Western-like Markets. Profitability and Efficiency Analysis of Islamic Banking: Evidence from GCC Countries. A close observation on the quality of IFRS reports: evidence from United Arab Emirates. IFRS and Fair Value Accounting: Examining the issues of adoption and compliance in the UEA. A part in a book entitled Islamic Finance: Performance and Efficiency (in press), organized by Cambridge University and published by Gerlach Press (Berlin and London). Presentations International Aljifri, K., and Khandelwal, S.K, (2013, July), Earnings Quality of Islamic Banks: A Comparative Study of Conservatives, Moderates, and Liberals. Financial Reporting and Business Communication, 17 th Annual Conference, University of Bristol, UK. 4

5 Aljifri, K., and Khandelwal, S.K, (2012, July), Profitability and Efficiency Analysis of Islamic Banks: A Study of Conservative, Liberal, and Moderate Institutions, Gulf Research Centre, Gulf Research Meeting, University of Cambridge. Aljifri, K. (2012, July), A close observation on the quality of IFRS reports: evidence from United Arab Emirates, Financial Reporting and Business Communication, 16 th Annual Conference, University of Bristol, UK. Aljifri, K., and Khandelwal, S.K., (2011, December). Profitability and Efficiency Analysis of Islamic Banking: Evidence from GCC Countries, First Annual Symposium in Islamic Finance, Aston Business School, UK. Alzarouni, A, Aljifri, K., Ng, C, Taher, M., (2011, May). The Usefulness of Corporate Financial Reports: Evidence from the United Arab Emirates, Accounting and Finance Conference, Singapore. Aljifri, K. and Hussainey, k. (2010, May). Corporate Governance Mechanisms and Capital Structure in UAE. European Accounting Association Annual Conference, Istanbul, Turkey. Aljifri, K., Grove, H., and Victoravich, L (2008, November). Corporate Governance Listing Requirements: Investor Protection from Fraudulent Financial Reporting. European Institute of Advanced Studies in Management (EIASM), Corporate Governance Conference, Brussels, Belgium. Aljifri, K., (July 2008). Determinants of forward-looking financial disclosure: A Corporate Governance Perspective, Financial Reporting and Business Communication Conference the 12 th Annual Conference, Cardiff, UK, Aljifri, K., Citron, D., (July 2007). The Value-Relevance of Financial Statement Recognition Versus Note Disclosure: Evidence From Goodwill Accounting, Financial Reporting and Business Communication Conference, 11 th Annual Conference, Cardiff, UK. Aljifri, K., Citron, D., (April 2007). Recognition vs. Disclosure: Goodwill Accounting in the UK, European Accounting Association Congress, Lisbon, Portugal. Aljifri, K. & Moustafa, M., (2006, November) "The Impact of Corporate Governance Mechanisms on the Performance of UAE Firms: An Empirical Analysis, European Institute of Advanced Studies in Management (EIASM), Corporate Governance Conference, Brussels, Belgium., Moustafa, E. & Aljifri, K. M., (April 2005). "Enhancing Students' Learning Outcomes in Managerial Accounting: A Laptop-Based Active Learning", British Accounting Association, held in Edinburgh, United Kingdom. Aljifri, K., (April 2004) "Financial Statement Disclosure in the UAE: Empirical Evidence", British Accounting Association, held in York, United Kingdom. Aljifri, K., & Secord, P., (Spain, 2003). "International Accounting Standards in the UAE: A preliminary survey of adoption", The European Accounting Association, held in Sevilla. Aljifri, K., (July 2001). "Accounting and economic responses to financial distress: evidence from UK companies", The Fifth Annual Reporting and Business Communication Conference, held in Cardiff, United Kingdom. Aljifri, K.,( April 2001). "Accrual adjustments by managers in financially distressed UK companies", The European Accounting Association, held in Athens, Greece. 5

6 Regional Local Aljifri, K. and Oyelere, P. (2007), Determinants of Effective Corporate Governance in States with Varying Ownership Structures: An International Comparison of Emerging and Western-like Markets. The higher scientific committee meeting held in Sultan Qaboos University, Muscat, Oman, January Aljifri, K., "The Impact of Corporate Governance Mechanisms on the Performance of UAE Firms: An Empirical Analysis". The scientific committee meeting held in Sultan Qaboos University, Muscat, Oman, November Aljifri, K., "The models of Corporate Governance- UAE, Oman, and Singapore," The scientific committee meeting held in Sultan Qaboos University, Muscat, Oman, November Aljifri, K., "A preliminary Results of Implementing Corporate Governance Practices in UAE, Oman, and Singapore". The scientific committee meeting held in Sultan Qaboos University, Muscat, Oman, December IFRS and Fair Value Accounting: Examining the Issues of Adoption and Compliance in the UEA, Summer Research Day, CBE, UAEU, June ADCO and its Corporate Governance Journey, Abu Dhabi Chamber, April 16, An invitation to participate in this Seminar. The best Corporate Governance Practices for Road and Transport Authority (RTA), Dubai, April 15, An invitation to participate in this Forum. GCC Accounting & Auditing Organization (GCCAAO) Forum: Accounting & Auditing Profession and the Economic Integration of GCC Countries, Dubai, 6-7 March, An invitation to attend this Forum. A Close Observation on the Quality of IFRS Reports: Evidence from United Arab Emirates, Summer Research Day, CBE, UAEU, June Governance, Control and Risk Management Forum. An invitation to participate in this Forum. This forum was organized by AAA and Grant Thornton, 10 April, 2012, Dubai. An invitation to participate in this Forum. XBRL Summit Meeting, 20 March, 2012, Abu Dhabi. An invitation to participate in this meeting. Ten experts from different countries (i.e., USA; Japan; Netherlands; South Africa; India; UAE) attended this special meeting. My talk was about different financial reporting issues in UAE. The Third CG Annual Conference, 14 March, 2012, Abu Dhabi "Corporate Governance in the UAE: Regulatory and Practical Perspectives". An Invitation to participate in the discussion of The Arab Governance Taskforce Panel. The discussion addressed key international and regional strategic governance issues and trends. Participation in organizing the yearly AAA/UAE conference (Participation in organizing the yearly AAA conference (in association between UAEU and AAA), December The Determinants of Relevant Information Disclosure: A Corporate Governance Perspective, Summer Research Day, CBE, UAEU, May

7 Corporate Governance Mechanisms and Capital Structure in UAE, Summer Research Day, CBE, UAEU, May Participation in organizing the yearly AAA/UAE conference (Participation in organizing the yearly AAA conference (in association between UAEU and AAA), November Participation in organizing the yearly AAA/UAE conference (Participation in organizing the yearly AAA conference (in association between UAEU and AAA), November Aljifri, K. and Oyelere, P. "Corporate Governance in Developing Countries: The case of UAE and Oman," The Eight Annual UAEU Research Conference, held in Al Ain, United Arab Emirates, April Aljifri, K., "The Impact of Corporate Governance Mechanisms on the Performance of UAE Firms: An Empirical Analysis, CBE, UAEU, November Moustafa, E. & Aljifri, K. M., "Innovation in Teaching" CBE- Accounting Department Seminars, CBE, UAE University, February, Aljifri, K., & Khasharmeh, H., "An Investigation into the Suitability of IAS to the United Arab Emirates", The Fifth Annual UAEU Research Conference, Al Ain, United Arab Emirates, April Aljifri, K., "Accrual adjustments by managers in financially distressed UK companies", CBE, UAE University, Service to the University Department Assignments Chair: The MPA Program Committee The Recruiting Committee Curriculum Development & Maintenance Committee Student Services & Books Committee Financial Accounting Stream Committee Faculty Composition Development and Laptop Committee Accounting Symposium Research committee Member (in addition to the above committees): Accreditation and Strategic Planning committee Recruiting Committee Promotion Committee Outcome Assessment College Resources (IT, Internship) 7

8 College Assignments Chair: CBE PET Subcommittee Member: College Council (CBE Associate Professor's Representative) Executive MBA Committee CBE PET Committee Strategic Planning committee Curriculum Development & Maintenance Committee Research Committee Faculty Development Committee The internship committee The International Conference of Financial Development in Arab Countries The Fifth Annual Conference Committee University Assignments Member in the Institutional Excellence Team in the University Coordinator of UAEU WASC Diagnostic Visit Textbook committee representative Service to the Profession Research Grants Funded-External The Value-Relevance of Financial Statement Recognition Versus Note Disclosure: Evidence from Goodwill Accounting, City University, London, UK Funded-Internal Profitability and Efficiency Analysis of Islamic Banks: A Study of Conservative, Liberal, and Moderate Institutions, UAEU, (Dhs 24,000). Four CBE Sumer Research grants (2009; 2010; 2011; 2012); each grant is an equivalent of six-week salary. Determinants of Effective Corporate Governance in States with Varying Ownership Structures: An International Comparison of Emerging and Western-like Markets UAEU, (Dhs 150,000). "An Investigation into the Suitability of IAS to the United Arab Emirates," UAEU, (Dhs 20,000). 8

9 Editorial Review Associate Accounting Educator s Journal Editorial Board Journal of Global Islamic Marketing Accounting & Marketing Journal International Journal of Economics and Management Sciences Reviewer - Article / Manuscript Accounting Bossiness and Research International Journal of Accounting, Auditing and Performance Evaluation Managerial Auditing Journal (Australia) Journal of Applied Accounting Research (UK) Accounting Educator s Journal (USA) Accounting Education: An International Education Journal (UK) Journal of Accounting Business and Management. Malangkuçeçwara School of Economics, Indonesia. Journal of Economics & Administrative Science, CBE, UAE University. University of Sharjah Journal for Humanities & Social Sciences Other Professional Service Activities Reviewer- academic promotions Reviewer- Books/Textbooks Reviewer - Grant Proposal Related to Expertise External evaluation of achievements (USA- University of Denver) Supervision of a Ph.D. student, Griffith University- Australia, Nathan, Australia. External examiner for a PhD thesis, Damascus University- Economics Faculty- Accounting Department. Honors and Awards 2013: The CBE Best Performance Award in Service 2010: Outstanding Research Award 2009: The CBE Best Performance Award in Research. 2008: Recognized as an Excellent Researcher by the Higher Scientific Committee (UAEU and SQU, Oman). The Interdisciplinary Research was rated Excellent 2007: The CBE Merits 2004: The CBE Best Performance Award in Teaching 2004: The Best Individual Research Project Award References: Available on request 9