Corporate Finance, Accounting and Business Management

Dr. Naser Makarem is an Associate Professor of Accounting and Head of the Accounting Group at the University of Aberdeen, United Kingdom. He holds a PhD in Accounting from the University of Aberdeen and is a Senior Fellow of Advance HE (SFHEA). His research focuses on financial reporting, earnings management, audit quality, corporate governance and non-financial disclosure, with particular interests in how institutional conditions, regulatory developments and economic uncertainty shape corporate reporting and organisational behaviour.

Dr. Makarem has published research in international peer-reviewed journals, including work on real earnings management, zero-earnings thresholds, audit pricing, climate policy uncertainty and corporate reporting. His research examines how firms respond to economic pressures and how these responses affect the quality, credibility and usefulness of financial information. He is particularly interested in the implications of corporate financial distress, reporting incentives and governance mechanisms for investors, regulators and other stakeholders.

In addition to his research, Dr. Makarem has extensive experience in university teaching, postgraduate research supervision, academic leadership and international research collaboration. He is actively involved in the academic community through editorial and professional service, including engagement with the European Accounting Association. His interdisciplinary interests connect accounting and finance research with wider questions concerning business resilience, resource allocation and economic transformation.