Professor Kamran

Professor Kamran Ahmed

Professor of Accounting, Director of Research, La Trobe Business School

College of Arts, Social Sciences and Commerce

La Trobe Business School

Department of Accounting and Data Analytics

MARB325B, Melbourne (Bundoora)


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, European Accounting Association

Area of study


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, Australian Journal of Management, British Accounting Review, Corporate Governance: an International Review, Critical Perspective on Accounting, International Journal of Accounting, International Journal of Auditing, Journal of Accounting and Public Policy, Journal of Business Finance and Accounting, Journal of Contemporary Accounting and Economics, Journal of International Accounting Research, Pacific Accounting Review and Pacific Basin Finance Journal. Professor Ahmed has supervised several Honours and Master degree and 15 Ph.D candidates to completion.  He is currently Associate Editor of International Journal of Accounting, Auditing and Performance Evaluation, editorial board member of several journals including International Journal of Accounting, International Journal of Accounting and Information Management, Journal of Accounting and Organizational Change, and Research in Accounting in Emerging Economies, and has been an adhoc reviewer for several other reputed refereed journals.

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
  • Advanced Accounting Issues

Recent publications

Since 2004

Unda, L., Ahmed, K. and Mather, P. (2017) Board Characteristics and Credit-Union Performance, Accounting and Finance, 55, 2, p. 353 - 360.

Kutubi, S., Ahmed, K and  Khan, H. (2017) Bank Performance and Risk-Taking - Does Directors' Busyness Matter? Pacific Basin Finance Journal (forthcoming)

Houqe, N, Ahmed, K  and  van Zijl, T (2017) Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India, International Journal of Auditing, 21 (2), p.177–189.

Nor, F., Ahmed, K. and Xu-Dong, J (2017) Accounting Conservatism, Corporate Governance and Political Connections, Asian Review of Accounting, 25, 2, pp.288-318.

Krause, J., Sellhorn, T and  Ahmed, K (2017). Extreme uncertainty and forward-looking disclosure properties, Abacus 53 (2).

Ali, M. J., and  Ahmed, K. (2016). Determinants of accounting policy choices under International Accounting Standards: Evidence from South Asia. Accounting Research Journal (forthcoming).

Ahmed, K. and P. Mather (2016), “Institutional and legal frameworks, corporate reporting and management performance in emerging markets”, International Journal of Accounting & Information Management, Vol. 24, issue 4, pp.318-320

Khliff, H, Ahmed, K.  and Souissi, M.  (2016) Ownership structure and voluntary disclosure: A synthesis of empirical studies, Australian Journal of Management 42(3) 376–403.

Ahmed, K  and Ali, M.J. , (2015), Has the harmonisation of accounting practices improved? Evidence from South Asia, International Journal of Accounting & Information Management, 23(4): 327 - 348.

Hasan, T, Hadad, M and Ahmed, K (2016) The Accuracy of Management Profit Forecasts in IPO Prospectuses: Evidence from Indonesia, Journal of Accounting in Emerging Economies,  JAEE vol. 6 (1), 2-12.

Khan, R  and Ahmed, K (2015) Regulations and Financial Reporting Practices in Microfinance Institutions in Bangladesh, Chapter 7 in Performance Management in Non-Profit Organizations (ed. Hoque, Zahirul and Lee, Parker), Routledge, UK.

Ahmed, K and Khan, R (2016) Disclosure Practices and Governance Quality: Evidence from Micro Finance Institutions, Journal of Accounting and Organisational Change, Vol 12(3):325-350.

Noraini, NB, Saleh, NM, Salleh, FM, Ahmed, K (2015) The Influence of Family and Government-controlled Firms on Goodwill Impairment: Evidence from Malaysia, Journal of Accounting in Emerging Economies, 5(4) pp.

 Xu-Dong Ji, Ahmed, K. and Wei Lu (2015) The Impact of Corporate Governance Reforms and Ownership Structure Reforms on Earnings Quality in China, International Journal of Accounting & Information Management, 23(4), 169-198

Miglani, S, Ahmed, K and Henry, D (2015) Voluntary Corporate Governance Structure and Financial Distress: Evidence from Australia, Journal of Contemporary Accounting and Economics, 11(1): 18-30.

Ali, V. Ahmed, K. Mather, P (2015) Board diversity and financial performance in the top 500 Australian firms, Australian Accounting Review 25(4), 413-426.

Zhang, G, G. Boyce and K. Ahmed (2014) From Political Orientation to Internationalization: Institutional Influences on Accounting Education Change in Post-Revolutionary China, Critical Perspectives on Accounting, 25: 819-843

Ahmed, K, K. Chalmers, and H. Kliff (2013) A Meta-analysis of IFRS Adoption and Financial Reporting Quality, The International Journal of Accounting, 48:173-217.

Ahmed, K and M.J. Ali (2013) Determinants and Usefulness of Analysts’ Cash Flow Forecasts: Evidence from Australia, International Journal of Accounting & Information Management, Emerald Publisher, UK., 21(1):4-21.

Karim, AKM, K. Ahmed and T. Hassan (2013) 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, 30(4), 288-316.

Ahmed, K and D, Henry (2012) Accounting conservatism and voluntary corporate governance mechanisms by Australian firms, Accounting and Finance, 52(3): 631-662.

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, 24(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. 12(3):407-429.

Assenso-Okofo, O, Ali, M.J. and Ahmed, K (2011) The Development of Accounting Reporting in Ghana, The International Journal of Accounting, 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, Auditing and Performance Evaluation, 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,  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,  9: 1-31. 

Goodwin, J, K. Ahmed & R. Heaney (2009) Corporate Governance and the Prediction of the Impact of AIFRS Adoption,  Abacus, 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, 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 4 (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, Auditing and Performance Evaluation, 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): 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, 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, 19:175-206.

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

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

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, 16 : 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. 15(1):72-91. 

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

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

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

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

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.

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.

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