Professor Aziz Jaafar

Division: Financial Studies

Location: Room 1.07, Hen Goleg

Telephone: 01248 38 3226

Email: a.jaafar@bangor.ac.uk

Profile

Professor of Accounting

Aziz Jaafar is Professor of Accounting, and BBS Director of Graduate Studies (Research). He has taught at Aberystwyth University, MARA University of Technology and Henan University of Technology. Professor Jaafar has audit and management consultancy experience whilst working with one of the Big4 accounting firms. His research work has appeared in many internationally recognised journals such as Journal of Corporate Finance, Abacus, International Journal of Accounting, British Accounting Review, Journal of Economic Behaviour and Organization, International Review of Financial Analysis, Journal of Financial Services Research and European Journal of Finance.

He is Co-Editor-in-Chief of the Journal of Financial Reporting and Accounting.

Roles within Bangor Business School

  • Director of Graduate Studies (Research)
  • Deputy Director of Centre of Impression Management in Accounting Communication (CIMAC)
  • Personal Tutor

Qualifications

  • BSc Accounting (Penn State)
  • MAcc Accounting and Finance (Glasgow)
  • PhD Accounting (Bangor)

Research

International financial reporting; earnings quality; corporate tax avoidance; cross-listing; corporate governance; and corporate social responsibility

Publications

  • Corporate Social Responsibility, Shariah Compliance, and Earnings Quality (co-authors: A. M. Alsaadi and M. S. Ebrahim), Journal of Financial Services Research (forthcoming) doi:10.1007/s10693-016-0263-0
  • Can Islamic Injunctions Indemnify the Structural Flaws of Securitized Debt? (co-authors: M. S. Ebrahim; F. Omar and M. Osman Salleh), Journal of Corporate Finance 37 pp.271-286 (2016), doi:10.1016/j.jcorpfin.2016.01.002
  • Short-selling and exchange traded funds returns: Evidence from the London Stock Exchange (co-authors: A. Mohamad and J. Goddard) Applied Economics, 48, pp 152-164 (2016). doi.org/10.1080/00036846.2015.1076146
  • Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms (co-author: J. Thornton), The International Journal of Accounting, 50 (4), pp. 435-457 (2015). DOI: 10.1016/j.intacc.2015.10.005
  • Mispricing and risk of R&D investment in European firms (co-authors: A. Duqi and G. Torluccio), European Journal of Finance, 21 (5), pp. 444-465 (2015). DOI: 10.1080/1351847X.2013.838185
  • Short-selling ban and cross-sectional contagion: Evidence from the UK.  (co-authors: A. Mohamad and J. Goddard) Journal of Asset Management, 16, pp.484-501 (2015) DOI: 10.1057/jam.2015.32
  • Can an interest-free credit facility be more efficient than a usurious payday loan? (co-authors: M. Osman Salleh and M. S. Ebrahim), Journal of Economic Behaviour and Organization, 30, pp.74-92 (2014)  http: //dx.doi.org /10.1016/ j.jebo.2013.05.014
  • Corporate governance, accruals quality and stock returns: evidence from the UK (co-authors: S. Mouselli and R. Abdulraouf), Corporate Governance, 14, pp. 32-44 (2014) http://dx.doi.org/10.1108/CG-12-2012-0093
  • Regulation, Bonding and the Quality of Financial Statements (co-authors Dargenidou, C. and McLeay, S.), in Accounting and Regulation (eds. R. Di Pietra, S. McLeay and J. Ronen), Springer, New York, (2014). DOI: 10.1007/978-1-4614-8097-6
  • Accruals quality, stock returns and asset pricing: Evidence from the UK (co-authors: S. Mouselli and J. Goddard), International Review of Financial Analysis, 30, pp.203-213 (2013) doi: 10.1016/j.irfa.2013.08.006
  • Short Interest and Stock Returns: Evidence from the UK (co-authors: Mohamad, A., Hodgkinson, L., and Wells, J.) British Accounting Review, 45, (2), pp.125-137 (2013). doi:10.1016/j.bar.2013.03.001
  • Accruals Quality vis-à-vis Disclosure Quality: Substitutes or Complements? (co-authors: Mouselli, S., Hussainey, K.) British Accounting Review, 44, (1), pp. 36-46, (2012). doi:10.1016/j.bar.2011.12.004
  • Ownership Concentration, Board Characteristics and Performance: Evidence from Jordan (co-author: M. El Shawa). In Tsamenyi, M. & Uddin, S. (eds), Accounting in Emerging Economies, 9 pp. 73-95, (2009). doi: 10.1108/S1479-3563(2009)0000009005
  • Country Effects and Sector Effects on the Harmonisation of Accounting Policy Choice (co-author: S. McLeay), Abacus No. 43 pp. 157-189, (2007). doi: 10.1111/j.1467-6281.2007.00224.x (Runner- up for the Abacus Annual Manuscript Award, 2008.)

Students

Research Students Supervisor:

  • Kathleen Regan – Disclosure Quality
  • Jirarat Pipatnarapong  - Corporate Tax Avoidance
  • Yang Wang – Causes and Consequences of Fraudulent Financial Reporting
  • Almutasembilla Zaki Allam – Financial Inclusion
  • Jingwen Yang – Financial Reporting Quality and Privately-held Firms
  • Abdullah Alsaadi – Essays on Corporate Social Responsibility (Completed – June 2015)
  • Wenbo Le – Earnings Quality ( Completed - December 2014)
  • Murizah Salleh - Islamic Micro-Finance (Completed – July 2013)
  • MaoFeng Kao – Corporate Governance  (Completed – May 2013)
  • Azhar Mohamad – Short Interest and Stock Returns (Completed – May 2012)

Teaching

Undergraduate Teaching:

  • Financial Accounting (Year 2)
  • Auditing (Year 3)
  • Financial Statement Analysis (Year 3)

Postgraduate Teaching:

  • Convener - BBS Doctoral Training Programme
  • Financial Analysis
  • Advanced Financial Reporting and Regulation
  • PhD seminar on Earnings quality and Earnings management
  • ASB-4903 FRSS A2: Earnings management, and Earnings quality

Activities

External Examiner: University of Hertfordshire (UG & PG), HELP University, Malaysia

PhD Examinations: Bangor, Dundee, Herriot-Watt

Editorial board membership:
Co-Editor-in-Chief of Journal of Financial Reporting & Accounting (2017 - )
Associate Editor of Journal of Financial Reporting & Accounting (2015 - 2016)
Editorial Board member of Journal of Financial Reporting & Accounting (2012 - 2015)

Ad-hoc Refereeing: Journal of Banking and Finance, European Journal of Finance, British Accounting Review, Journal of Economic Behaviour and Organisation; International Review of Financial Analysis; Journal of Management and Governance, Journal of Financial Regulation and Compliance; Research in Accounting in Emerging Economies, Asian Journal of Business and Accounting, Journal of Financial Reporting and Accounting.

Visiting appointments & invited research seminars:
University of Southampton; Aberystwyth University; University of Bologna; National University of Malaysia and University Putra Malaysia

Research Assessor: Leverhulme Research Grant