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Profile
College / Department
Teaching areas
Accounting Information Systems, Data analytics, Financial Accounting, Managerial Accounting, Intermediate Accounting Information Systems, Advanced Accounting and Accounting for Islamic Financial Institutions
Research areas
Capital Market Research, R&D and voluntary disclosure, Corporate Governance, Return on IT Investments, Internal Auditing, Improve teaching effectiveness in classroom.
Education
PhD, Business Administration/accounting, Florida Atlantic University, United States, 2004
MA, Accounting, Assuit University, Egypt, 1995
Professional experience
Professor, Accounting, American University of Sharjah, 2020 - Present
Associate Professor, Accounting, American University of Sharjah, 2012 - 2020
Visiting Professor, University of Illinois, Champaign, United States, 2018 - 2018
Contact
+971 6 515 2457
Dr. Ashraf Khallaf
Professor
PhD, Florida Atlantic University, United States
Ashraf Khallaf has taught in accounting and finance departments at institutions such as Florida Atlantic University and the University of Southern Indiana, USA. His areas of teaching interest are accounting information systems, financial accounting, intermediate accounting, advanced accounting and accounting for Islamic financial Institutions. His areas of research interests are capital market research, return on research and development and IT investments, Data analytics and visualization, corporate governance, Islamic finance and Islamic accounting standards. He is the 2016 recipient of the Best Teacher Award at the School of Business Administration and Use of Technology in Classroom award from Faculty Development Center.
Publications
Eid Alotaibi, Ashraf Khallaf, Abed Abdallah, Taisier Zoubi And Alnesafi. Blockchain-Driven Carbon Accountability in Supply Chains, Sustainability, December 2024
Eid Alotaibi, Ashraf Khallaf And Kimberly Gleason. The role of random forest in internal audit to enhance financial reporting accuracy, International Journal Of Data And Network Science, 2024
Eid Alotaibi, Ashraf Khallaf, Abed Abdallah, Taisier Zoubi And Awwad Alnesafi. Blockchain-Driven Carbon Accountability in Supply Chains, Sustainability (switzerland), 1 December 2024
Ashraf Khallaf, Anis Samet And Jap Effendi. Do Firms’ Characteristics Influence Their IT Strategies? A Study on the Driving Force behind Firms’ Decisions to Appoint IT Expertise, Journal Of Risk And Financial Management
Anis Samet, Ashraf Khallaf And Jap Efendi. Do Firms' Characteristics Influence Their IT Strategies? A Study on the Driving Force behind Firms' Decisions to Appoint IT Expertise, Journal Of Risk And Financial Management, 24 October (4th Quarter/Autumn) 2024
Ashraf Khallaf And Yezen Kannan. Intangibles and management earnings forecasts, China Journal Of Accounting Research, June 2024
Marsha Huber, Chenchen Huang, David Law, Ashraf Khallaf And Larita Killian. The internal control project: Eductive and reflective learning, Journal Of Accounting Education, June 2024
Ashraf Khallaf, Feras Salama, Musa Darayseh And Eid Alotaibi. Cross-sectional Determinants of Analyst Coverage for R&D Firms, Risks (issn 2227-9091), June 2024
Kimberly Gleason, Ashraf Khallaf, Yezen Kannan And Ibrahim Bostan. Management Earnings Forecasts and Accounting Conservatism, Advances In Accounting
Ashraf Khallaf And Anis Samet. Management Voluntary Disclosure and R&D Investments: An Inverted-U Relationship, Advances In Accounting
Ashraf Khallaf. The Internal Control Project: Eductive and Reflective Learning, Journal Of Accounting Education
Mohammad Omran, Dineshwar Ramdhony, Kimberly Gleason And Ashraf Khallaf. Home country bias and majority outgroup consumption: Evidence from the introduction of Islamic banking in Mauritius, Journal Of International Consumer Marketing, 2022
Ashraf Khallaf. Intangibles and Management Earnings Forecasts, International Review Of Financial Analysis
Ashraf Khallaf And Kimberley Gleason. Voluntary Financial Disclosures and R&D: The Impact of Conservative Accounting, Advances In Accounting
Ashraf Khallaf. Management Voluntary Disclosure and R&D Investments: An Inverted-U Relationship, Abacus
Musa Darayseh, Ashraf Khallaf And Elaine Waples. Determinants of finance Students Performance in Intermediate Accounting Using Logit Analysis, Journal Of Financial Education
Heba Elsayed, Ashraf Khallaf And Sadaf Radnoush. Accountants’ engagement with Social Networking technologies in the UAE: A Communicative Ecology Perspective, Journal Of Developing Areas
Mohamed Omran, Ashraf Khallaf And Kimberly Gleason. Non‑Financial Performance Measures Disclosure, Quality Strategy, and Organizational Financial Performance: A Mediating Model, Total Quality Management & Business Excellence, 24 June 2019
Abdelaziz Chazi, Ashraf Khallaf And Zaher Zantout. Corporate Governance and Bank Performance: Islamic versus Non-Islamic Banks in GCC Countries, The Journal Of Developing Areas, April (2nd Quarter/Spring) 2018
Khalil Al-hilu, Sohel Azad, Abdelaziz Chazi And Ashraf Khallaf. Investors’ Behavior in an Emerging, Tax-Free Market, Emerging Markets Finance And Trade, 2017
Marsha Huber, Dave Law And Ashraf Khallaf. Active learning innovations in introductory financial accounting, Advances In Accounting Education, 29 August 2017
Ashraf Khallaf, Mohamed Omran And Taha Zakaria. Explaining the inconsistent results of the impact of information technology investments on firm performance: A longitudinal analysis, Journal Of Accounting & Organizational Change, 7 July (3rd Quarter/Summer) 2017
Mahmud Hossain, Ashraf Khallaf And Feras Salama. Capital Punishment And Financial Reporting Fraud: Implications For Secular Countries, The Journal Of Developing Areas, 8 April (2nd Quarter/Spring) 2017
Ashraf Khallaf And Terrance Skantz. The Impact of CIO Appointments on the Long-Term Performance and Productivity of R&D Investments, International Journal Of Accounting Information Systems, 2 April (2nd Quarter/Spring) 2015
Abdelaziz Chazi, Ashraf Khallaf, Yi Liu And Zaher Zantout. Technology transactions, announcement effect, and reversal: Dissecting an anomaly, Quarterly Review Of Economics And Finance, 1 January (1st Quarter/Winter) 2014
Abdelaziz Chazi, Ashraf Khallaf, Yi Liu And Zaher Zantout. Technology transactions, announcement effect, and reversal: Dissecting an anomaly, The Quarterly Review Of Economics And Finance, 10 August 2014
Ashraf Khallaf And Munir Majdalawieh. Investigating the Impact of CIO competencies on IT security performance of the US Federal Government Agencies, Information Systems Management, 2012
Hamid Baghestani And Ashraf Khallaf. Predictions of growth in US corporate profits: Asymmetric vs. symmetric loss, International Review Of Economics \& Finance, 2012
Ashraf Khallaf. Information technology investments and nonfinancial measures: A research framework, Accounting Forum, 6 June 2012
Ashraf Khallaf And Terrance Skantz. Does long term performance improve following the appointment of a CIO?, International Journal Of Accounting Information Systems, 3 March 2011
Narjess Boubakri, Abdelaziz Chazi And Ashraf Khallaf. Targets Performance in Terminated Bids: An Empirical Examination, Quarterly Journal Of Finance And Accounting, 2010
Narjess Boubakri, Abdelaziz Chazi And Ashraf Khallaf. Targets Performance in Terminated Bids: An Empirical Examination, Quarterly Journal Of Finance And Accounting, 10 September 2010
Yass Alkafaji, Shakir Hussain, Ashraf Khallaf And Munir Majdalawieh. Characteristics of an internal audit activity, The Iia Global Internal Audit Survey, 10 June 2010
Ashraf Khallaf And Terrance Skantz. The effects of information technology expertise on the market value of a firm, Journal Of Information Systems, 6 March 2007
Ashraf Khallaf. Does Leadership Matter?: The Effects of Information Technology Expertise on the Market Value and Performance of a Firm, 2004
Conference Presentations
An Accounting Information Systems Conceptual Model for Environmental Risk Management, International Conference On Science, Technology And Management, May 2025
“Management Voluntary Disclosure and R&D Investments: An Inverted-U Relationship, 34th Rsep International Conference On Economics, Finance & Business Conference, 6-8 March 2024, Barcelona, Spain, 23 January 2024
Cross-sectional Determinants of Analyst Coverage for R&D Firms, International Conference On Advance Accounting And Finance, 2023
Is the Finance Discipline in a Research Silo?, Economic Policy And Research In The Uae And Beyond, 2023
The Internal Control Paper: Emotional Learning and Diverse Student Populations, Aaa Diversity Section, 9 April 2021
Culture, Bank Supervision, and Investor Protection: Evidence from Financial Crisis, Icitee 2019 Bahrain: International Conference On Innovation, Technology, Enterprise And Entrepreneurship, 24 November 2019
Home Country Bias and Majority Outgroup Consumption: Evidence From the Introduction of Islamic Banking in Mauritius, Ebes, January 2019
Grants and sponsorships
Grant, Environmental Risk Management in Accounting Information Systems: A Project of Greenhouse Gas Emission Factors in the UAE, American University of Sharjah, June 2024 - June 2026
Grant, FRG19-L-E37: Electric Vehicles Charging Infrastructure in UAE: planning and Operation, AUS faculty research grant, 1 June 2019 - May 2022
Awards and Honors
The best teacher award at the SBA level, 14 April 2016
ACG/ FDC Instructional Technology Incentive Initiative Award, 8 June 2015
Faculty Development center: Peer teaching observation, 12 February 2014
Faculty Development center.: XBRL xwand training, 3 February 2014
Faculty Development center: Technology in classroom, 5 February 2013
Faculty Development center: Peer teaching observation, 4 February 2013
Faculty Development center AAA workshop in AIS REA bootCamp, 3 June 2012
