Aziz Jaafar is Professor of Accounting at Bangor Business School. 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. Aziz is a member of CPA (Australia)

He is co-editor in chief of Journal of Financial Reporting and Accounting, associate editor of Journal of Islamic Accounting and Business Research and member of editorial board at Journal of Accounting in Emerging Economies.   

Roles within Bangor Business School:

• Head of Accounting & Finance 
• Head of Accounting (Sept 2018 - Jan 2020)
• PhD Admissions (Sept 2013 - Sept 2020)
• Moderator for the Bangor University partnership with MDIS Singapore/Malaysia (Sept 2018 - Feb 2020)
• Director of Graduate Studies (Research) (2014 - 2018)
• Personal tutor
• Supervision of PGR, PGT and UG dissertations

Division: Financial Studies

Location: Room 1.07, Hen Goleg

Telephone: 01248 38 3226

Email: a.jaafar@bangor.ac.uk

Academic Roles in Bangor Business School:

• Head of Accounting and Finance 

Qualifications:

• CPA (Australia)
• PhD Accounting (University of Wales, Bangor)
• MAcc Accounting & Financial Management (University of Glasgow)
• BSc Accounting (Pennsylvania State University, University Park, PA, USA)

Undergraduate Teaching:

• Accounting Information Systems
• Auditing
• Financial Accounting (2nd year)
• Financial Statement Analysis

Postgraduate Teaching:

• BBS Doctoral Training Programme (co-ordinator)
• Doctoral Seminar - Earnings Quality and Earnings Management
• Advanced Financial Reporting and Regulation 
• Financial Analysis 

Executive Programme – Chartered Banker MBA

• Corporate Finance

PhD Students Supervisor:

Current PhDs:

• Kathleen Regan
• Ngoc Khanh Vy Tran
• Mahmoud Abdelkader Ali Abdelrahman 

Completed PhDs:

• Jirarat Pitpanarapong - June 2020
• Almutasembilla Zaki Allam - June 2020
• Jingwen Yang – March 2018
• Yang Wang – December 2017
• Abdullah Alsaadi - July 2015
• Leo WenBo – December 2014
• Murizah Osman Salleh– July 2013
• Mao-Feng Kao – December 2012
• Azhar Mohamad – May 2012

Financial Reporting Quality, International Accounting and Corporate Social Responsibility

2024

• PublishedThe impact of using tax havens on Accrual and Real Earnings Management: Evidence from UK public and private firms
  Abdelrahman, M., Hemmings, D. & Jaafar, A., 10 Apr 2024, British Accounting and Finance Association (BAFA) Annual Conference.
  Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

2023

• PublishedPersistency of Window Dressing Practices in the U.S. Repo Markets after the GFC: The Unexplored Role of the Deposit Insurance Premium
  Jaafar, A., Reghezza, A. & Polizzi, S., Mar 2023, In: European Financial Management. 29, 2, p. 634-663 30 p.
  Research output: Contribution to journal › Article › peer-review
• PublishedThe use of tax havens and classification shifting: An analysis of public and private UK firms
  Abdelrahman, M., Hemmings, D. & Jaafar, A., 19 Apr 2023.
  Research output: Contribution to conference › Paper › peer-review

2022

• PublishedThe Real Earnings Management Gap Between Private and Public Firms: Evidence from Europe
  Yang, J., Hemmings, D., Jaafar, A. & Jackson, R., Dec 2022, In: Journal of International Accounting, Auditing and Taxation. 49, 100506.
  Research output: Contribution to journal › Article › peer-review

2021

• PublishedCOVID-19 and financial reporting
  Jaafar, A., Sept 2021, Chartered Banker Magazine, 50 2 p.
  Research output: Contribution to specialist publication › Article
• PublishedVoluntary appointment of independent directors: evidence from Taiwan
  Kao, M. F., Hodgkinson, L. & Jaafar, A., 8 Oct 2021, In: Corporate Governance. 21, 7, p. 1318-1336
  Research output: Contribution to journal › Article › peer-review

2020

• PublishedInvestor Protection, Cross-listing and Accounting Quality
  Kamarudin, K. A., Ariff, A. & Jaafar, A., Apr 2020, In: Journal of Contemporary Accounting and Economics. 16, 1, 100179.
  Research output: Contribution to journal › Article › peer-review
• PublishedPayout policy and ownership structure: The Case of Islamic and Conventional Banks
  Duqi, A., Jaafar, A. & Warsame, M. H., Jan 2020, In: British Accounting Review. 52, 1
  Research output: Contribution to journal › Article › peer-review

2019

• PublishedCan a Loan Valuation Adjustment (LVA) Approach Immunize Collateralized Debt from Defaults?
  Wojakowski, R. M., Ebrahim, M. S., Jaafar, A. & Osman Salleh, M., 31 May 2019, In: Financial Markets, Institutions and Instruments. 28, 2, p. 141-158
  Research output: Contribution to journal › Article › peer-review
• PublishedDoes mutual fund investment influence accounting fraud?
  Wang, Y., Ashton, J. & Jaafar, A., Mar 2019, In: Emerging Markets Review. 38, March, p. 142-158
  Research output: Contribution to journal › Article › peer-review
• PublishedMoney shouts! How effective are punishments for accounting fraud?
  Wang, Y., Ashton, J. K. & Jaafar, A., 30 Sept 2019, In: British Accounting Review. 51, 5, 100824.
  Research output: Contribution to journal › Article › peer-review
• PublishedOwnership Structure, Board of Directors and Firm Performance: Evidence from Taiwan
  Kao, M. F., Hodgkinson, L. & Jaafar, A., 2019, In: Corporate Governance. 19, 1, p. 189-216
  Research output: Contribution to journal › Article › peer-review

2017

• PublishedCorporate Social Responsibility, Shariah-Compliance, and Earnings Quality
  Alsaadi, A., Ebrahim, M. S. & Jaafar, A., Apr 2017, In: Journal of Financial Services Research. 51, 2, p. 169-194 26 p.
  Research output: Contribution to journal › Article › peer-review

2016

• PublishedCan Islamic Injunctions Indemnify the Structural Flaws of Securitized Debt?
  Ebrahim, M. S., Jaafar, A., Omar, F. A. & Salleh, M. O., 1 Apr 2016, In: Journal of Corporate Finance. 37, p. 271-286
  Research output: Contribution to journal › Article › peer-review
• PublishedShort selling and exchange traded funds returns: Evidence from the London Stock Exchange
  Mohamad, A., Jaafar, A. & Goddard, J., Jan 2016, In: Applied Economics. 48, 2, p. 152-164
  Research output: Contribution to journal › Article › peer-review

2015

• PublishedShort-selling ban and cross-sectoral contagion: Evidence from the UK
  Mohamad, A., Jaafar, A. & Goddard, J. A., 1 Dec 2015, In: Journal of Asset Management. 16, 7, p. 484-501
  Research output: Contribution to journal › Article › peer-review
• PublishedTax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms
  Thornton, J. S. & Jaafar, A., 1 Dec 2015, In: International Journal of Accounting. 50, 4, p. 435-457
  Research output: Contribution to journal › Article › peer-review

2014

• PublishedCan an interest-free credit facility be more efficient than a usurious payday loan?
  Salleh, M. O., Jaafar, A. & Ebrahim, M. S., 1 Jul 2014, In: Journal of Economic Behavior and Organization. 103, Supplement, p. S74-S92
  Research output: Contribution to journal › Article › peer-review
• PublishedCorporate governance, accruals quality and stock returns: evidence from the UK
  Mouselli, S., Abdulraouf, R. & Jaafar, A., 1 Jan 2014, In: Corporate Governance. 14, 1, p. 32-44
  Research output: Contribution to journal › Article › peer-review

2013

• PublishedAccruals quality, stock returns and asset pricing: Evidence from the UK
  Mouselli, S., Jaafar, A. & Goddard, J. A., 1 Dec 2013, In: International Review of Financial Analysis. 30, p. 203-213
  Research output: Contribution to journal › Article › peer-review
• PublishedMispricing and risk of R&D investment in European firms
  Duqi, A., Jaafar, A. & Torluccio, G., 24 Sept 2013, In: European Journal of Finance. 21, 5, p. 444-465
  Research output: Contribution to journal › Article › peer-review
• PublishedRegulation, Bonding and the Quality of Financial Statements
  Jaafar, A., Dargenidou, C. & McLeay, S., Nov 2013, Accounting and Regulation: New insights on Governance, Markets and Institutions. Di Petra, R., McLeay, S. & Ronen, J. (eds.). New York: Springer, p. 191-228
  Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review
• PublishedShort selling and stock returns: Evidence from the UK
  Mohamad, A., Jaafar, A., Hodgkinson, L. & Wells, J., 1 Jun 2013, In: British Accounting Review. 45, 2, p. 125-137
  Research output: Contribution to journal › Article › peer-review

2012

• PublishedAccruals quality vis-à-vis disclosure quality: Substitutes or complements?
  Mouselli, S., Jaafar, A. & Hussainey, K., 1 Mar 2012, In: British Accounting Review. 44, 1, p. 36-46
  Research output: Contribution to journal › Article › peer-review

2007

• PublishedCountry effects and sector effects on the harmonization of accounting policy choice
  Mcleay, S. J. & Jaafar, A., 1 Jun 2007, In: Abacus. 43, 2, p. 156-189
  Research output: Contribution to journal › Article › peer-review

• Financial Reporting Quality of SPAC Targets vis-à-vis IPO Issuers

  01/10/2018 – 01/08/2022 (Finished)

• Ad-hoc Reviewer:
  • Journal of Banking and Finance; Accounting and Business Research; British Accounting Review; European Journal of Finance; Economic Letters; Journal of Management and Governance; Research in Accounting in Emerging Economics; Asian Journal of Business and Accounting; International Journal of Accounting, Auditing and Performance Evaluation.

• External Examiner: 
  • Cass Business School, London - MSc Accounting & Finance (Sept 2018 - Present)
  • Durham Business School, Durham University - BSc Accounting & Finance (Sept 2017 - Sept 2021)
  • University of Southampton – MSc Accounting & Finance (Sept 2017 - Sept 2020 )
  • University of Hertfordshire & INTI University, Malaysia – BSc Accounting & Finance & MBA programmes (April 2013 – Apr 2017)

• PhD Theses Examiner:    
  • Bangor University; Cardiff University; Dundee University; Herriot-Watt University; University of Birmingham; University of Glasgow; University of Portsmouth; Auckland University of Technology; Curtin University; University of West of Scotland; University of Malaya; University Putra Malaysia; International Islamic University Malaysia

• Visiting Appointments/Invited Research Seminars:
  • University of Southampton; Durham University; University of Bologna; University of Kiel, National University of Malaysia, University Putra Malaysia; UniKL; MARA University of Technology.
  • Visiting Professor – National University of Malaysia 2018.

• External Assessor: Professorial promotion – National University of Malaysia (2018); Associate Professor promotion (Massey, 2019)
• External Assessor: REF Benchmarking 2021 UK
• External Adviser of Board of Studies – Faculty of Economics and Management Sciences, International Islamic University, Malaysia (2018 – 2020).
• Research Mobility Grant: Erasmus+ University of Kiel (2017)
• Research Grant Assessor: Leverhulme; ESRC; the Social Sciences and Humanities Research Council of Canada.