Staff profile

Professor Kamran Ahmed

Professor of Accounting

Faculty of Business, Economics and Law

La Trobe Business School
Department of Accounting

Melbourne (Bundoora)

 

Qualifications

B.Com (Hons), MCom (DU), MBA (KUL), PhD (ANU), FCMA, FCPA

Membership of professional associations

CPA Australia, Accounting and Finance Association of Australia and New Zealand, American Accounting Association

Area of study

Accounting

Brief profile

Kamran Ahmed is Professor of Accounting, La Trobe Business School. He was Head of School of Accounting from 2006-2010.  Professor Ahmed  began his academic career in Australia in 1988 at  the Australian National University, and  later had  academic appointments at Victoria University of Wellington and the University of New England prior to joining La Trobe University in 1999.  He had visiting appointments at  the University of British Columbia,  Exeter University, the University of Houston and Monash University. Professor Ahmed’s research interests are corporate disclosure, corporate accounting policy choice, earnings management, international accounting harmonization, accounting and reporting practices in South Asia, and microfinance reporting. Professor Ahmed has published in such scholarly journals as Abacus, Accounting and Business Research, Accounting Education, Accounting and Finance, British Accounting Review, Corporate Governance: an International Review, International Journal of Accounting, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, Journal of Contemporary Accounting and Economics, and Journal of International Accounting Research. Professor Ahmed has supervised several Honours, Master and Ph.D candidates.  He is currently on the editorial board of several journals including International Journal of Accounting,  International Journal of Accounting, Auditing and Performance Evaluation, Journal of Accounting and Organizational Change, and Research in Accounting in Emerging Economies.

Research interests

Corporate disclosure; corporate governance, financial accounting; auditing, and accounting policy choice

- Please contact me to discuss a topic.

Teaching units

 

  • Research Methods
  • Advanced Financial Accounting
  • Issues in Financial Reporting
  • International Accounting

Recent publications

Since 2004:

Ahmed, K and D, Henry (2012) Accounting conservatism and voluntary corporate governance mechanisms by Australian firms, Accounting and Finance, Vol52(3): 631-662.

Ahmed, K, K. Chalmers, and H. Kliff (2012) A Meta-analysis of IFRS Adoption and Financial Reporting Quality, The International Journal of Accounting (forthcoming).

Karim, AKM, K. Ahmed and T. Hassan (2012) Impact of Audit Quality and Ownership Structure on the Bias and Accuracy of Earnings Forecasts Issued in IPO Prospectuses: Evidence from a Frontier Market, Studies in Economics and Finance, (forthcoming)

Ahmed, Kamran and M. Alam (2012) The Effect of IFRS Adoption on the Financial Reports of Local Government Entities, Australasian Accounting Business and Finance Journal, 6(3):109-120

Ahmed, K, J. Hillier and E. Tanusasmita (2011) R&D Profitability, Intensity and Market-to-Book: Evidence from Australia, Accounting Research Journal, Vol24(2): 150-177

Vafaei, A, D. Taylor, and K. Ahmed (2011) The role of intellectual capital disclosures in the value relevance of earnings and equity, Journal of Intellectual Capital, Emerald Publisher, UK. Vol12(3):407-429.

Ahmed, K and M.J. Ali (2011) Determinants and Usefulness of Analysts’ Cash Flow Forecasts: Evidence from Australia, International Journal of Accounting and Information Management, Emerald Publisher, UK. (Forthcoming)

Assenso-Okofo, O, Ali, M.J. and Ahmed, K (2011) The Development of Accounting Reporting in Ghana, The International Journal of Accounting, Vol 46:459-480.

Ahmed, K and Md. Jinan (2010) Market reaction to R&D expense: a test of life cycle hypothesis, International Journal of Accounting and Performance Evaluation, Vol 7(4): 267-281.

Ahmed, K and H. Falk (2009). The Riskiness of Future Benefits: The Case of Capitalization of R&D and Capital Expenditures, Journal of International Accounting Research, Vol 8 (2):45-60.

Ali, M. J., Ahmed, K. & Eddie, A. (2009). The Adoption of International Financial Reporting Standards (IFRS) in Emerging Economies: The Case for South Asia. Research in Accounting in Emerging Economies, Vol 9: 1-31. 

Goodwin, J, K. Ahmed & R. Heaney (2009) Corporate Governance and the Prediction of the Impact of AIFRS Adoption,  Abacus, Vol 45,(1):124-145.

Ahmed, K, J. Godfrey, and N. Saleh (2008). Market perceptions of discretionary accruals of debt negotiating firms in economic downturn. International Journal of Accounting, Vol 43(2): 114-138

Goodwin. J, K. Ahmed and R. Heaney (2008) The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study, Journal of Contemporary Accounting & Economics Vol 4, No 2: 89-119

Saleh, Md. Norman and Ahmed, K (2007) Accounting Policy Choice of Distressed Firms during Debt Renegotiation: Evidence from Malaysia, International Journal of Accounting and Performance Evaluation, Vol 4 (6): 589-607.

Ahmed, K and J.Goodwin (2007). An empirical Analysis of earnings restatement by Australian firms, Accounting and Finance, Vol 47 (1) March 2007, 1-22. 

Ahmed, K  and H. Falk (2006). The value relevance of management’s policy choice of research and development expenditure reporting: evidence from Australia. Journal of Accounting and Public Policy, Vol 25 (4), 231-264.

Ali, J, and K. Ahmed (2006) The legal and institutional framework for corporate financial reporting practices in South Asia, Research in Accounting Regulation, Vol 19, 175-206.

Goodwin, J and K. Ahmed (2006) The Impact of International Financial Reporting Standards: Does Size Matter?, Managerial Auditing Journal, Vol 21 (5), 460-475.

Waresul K, K Ahmed and Atiqul Islam (2006) The Effect of Regulatory Changes on Timeliness of Corporate Financial Reporting: Evidence from Bangladesh, Journal of Administration and Governance, Vol 1(1) December 2006,15-35.

Ahmed, K, J. Goodwin and K. Sawyer (2005). Recognition versus disclosure: The case of land and building revaluation. Pacific Accounting Review, Volume 17, Issue 2 (December).

Ahmed, K, P. Kim, D. Henry (2006). International Cross-listing by Australian Firms: a Stochastic Dominance Analysis of Equity Returns. Journal of Multinational Financial Management, Vol 16, pp 494-508.

Goodwin, J  and K. Ahmed (2006). Longitudinal Value Relevance of Earnings and Intangible Assets: Evidence from Australian Firms, Journal of International Accounting, Auditing and Taxation. Volume 15, Issue 1, 2006, pages 72-91. 

Ahmed, K., M. Hossain and M. Adams (2006). Earnings Informativeness and Board of Directors Composition, Corporate Governance: an International Review, Vol 14(5), September, 418-431. 

Ahmed, K  and M. Goyal (2005). The Pricing of Audit Services in Emerging Economies. International Journal of Auditing, 9(2), 103-116.

Ali, M, K. Ahmed and D. Henry (2006). Harmonization of accounting measurement practices in South Asia, in Press Advances in International Accounting for Vol 19.

Saleh, N and K. Ahmed (2005). An empirical study of earnings management of distressed firms during debt renegotiation, Accounting and Business Research, Vol 35(1): 69-86.

M.J. Ali, K. Ahmed and D. Henry (2004). Compliance with IAS by listed companies in South Asia, Accounting and Business Research, Vol 34(3), pp183-199.

Hossain, H, K. Ahmed and J.M. Godfrey (2005). Investment opportunity set and voluntary disclosure of prospective information: a simultaneous equations approach. Journal of Business Finance & Accounting, Vol. 32, pp. 871-907, June 2005.