Profile
College / Department
Teaching areas
Accounting Information Systems, Financial Accounting, Intermediate, Accounting Information Systems, Advanced Accounting and Accounting for Islamic Financial Institutions
Research areas
Capital Market Research, Corporate Governance, Return on IT Inverstments, Internal Auditing
Education
PhD, Florida Atlantic University, USA, 2004
Professional experience
American University of Sharjah, UAE, 2006-Current
University of Southern Indiana, 2003-2006
Florida Atlantic University, 2001-2004
Memberships
American Accounting Association
Contact
akhallaf@aus.edu
+971 6 515 2457
Dr. Ashraf Khallaf
Associate Professor
PhD in Accounting, Florida Atlantic University, USA
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, corporate governance, Islamic finance and Islamic accounting standards. He is the 2016 recipient of the Best Teacher Award at the School of Business Administration.
Publications
Huber, Marsha, Ashraf Khallaf and Dave Law. "Active Learning Innovations in Introductory Financial Accounting." Advances in Accounting Education: teaching and curriculum innovations [Comment: ACCEPTANCE DATE: APRIL, 2017. ]
Khallaf, Ashraf, 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 and Organizational Change [Comment: ACCEPTANCE DATE: MARCH, 2017. ]
Hossain, Mahmud, Ashraf Khallaf and Feras Salama. "Capital Punishment and Financial Reporting Fraud: Implications for Secular Countries." Journal of Developing Areas [Comment: ACCEPTANCE DATE: NOVEMBER, 2016. ]
Al-Hilua, Khalil, Sohel Azad, Abdel Aziz Chazi, Ashraf Khallaf. "Investors’ Behavior in an Emerging, Tax Free Market." Emerging Markets Finance and Trade [Comment: ACCEPTANCE DATE: APRIL, 2016. ]
Abdelaziz Chazi, Ashraf Khallaf, YI Liu, Zaher Zantout. "Technology Transactions, Announcement Effect, and Reversal: Dissecting an Anomaly." Quarterly Review of Economics and Finance [Comment: ACCEPTANCE DATE: MARCH, 2014. ]
Ashraf Khallaf, Terrance Skantz. "R&D productivity following first-time CIO appointments." International Journal of Accounting Information Systems [Comment: ACCEPTANCE DATE: JANUARY, 2014. ]
Baghestani, Hamid, Khallaf, Ashraf. "Predictions of growth in U.S. corporate profits: Asymmetric vs. symmetric loss Reference." International Review of Economics and Finance 22, no. 1 (January, 2012): 222-229.
Ashraf Khallaf. "Are Non-Financial Measures Leading Indicators of Information Technology? A Framework and Research Model." Accounting Forum (July, 2011): AF.
Narjess Boubakri, Abdelaziz Chazi, Ashraf Khallaf. "Terminated Bids: An empirical investigation of target performance." Quarterly Journal of Finance and Accounting (July, 2011): AF.
Ashraf Khallaf, Munir Majdalawieh. "Investigating the impact of CIO competencies on IT Security Report Card Performance Measurement of the US Federal Government Agencies." Information Systems Management (August, 2010): AF.
Ashraf Khallaf, Terrance Skantz. "Does Long-Term Performance Improve Following the Appointment of a CIO?" International Journal of Accounting Information Systems (January, 2010): 57-78.
Ashraf Khallaf, Terrance Skantz. "The Effects of Information Technology Expertise on the Market Value of a Firm." JOURNAL OF INFORMATION SYSTEMS (January, 2007): 83-105.
Conference Presentations
Khallaf, Ashraf, Agnieska Piechocka Kaluzna and Radesolow Kaluzny and Lukasz Matuszak. "Users perceptions of the quality of the financial Statements under IFRS-Cases of Italy, Poland and Emirates." Paper presented at the 22nd EBES Conference, Rome, Italy, May 24-26, 2017.
El Sayed, Heba, Ashraf Khallaf, Sahel Radnoush. "Accountants’ perceptions of Social Networking technologies (SNT): A Communicative Ecology Perspective." Paper presented at the Istanbul, Turkey, May 26-28, 2016.
Khallaf, Ashraf, Omneya Abdelsalam, Narjess Boubakri, Khelifa Mazouz. "Political connections and price synchronicity; Evidence from MENA region." Paper presented at the 1st Annual International Conference on Social Sciences, Istanbul, Trukey, May 21-23, 2015.
Khallaf, Ashraf, Taha Zakarya. "Explaining the inconsistent results of the impact of IT investments on firm performance- A research note." Paper presented at the GAOC14, Sharjah, UAE, November 17-20, 2014.
Chazi, Abdel Aziz, Ashraf Khallaf. "Corporate Governance and Bank Operating Performance in Islamic and Conventional Banks: Evidence from GCC." Paper presented at the The 1st AUS- KIEP International Forum, Sharjah, UAE, November 30, 2014.
Ashraf Khallaf, Saeed Rohani. "Integrated Reporting, XBRL, and Corporate Governance." Paper presented at the 12th EBES conference,Singapore, January 9-12, 2014.
Khallaf, Ashraf, Skantz, Terrance. "R&D Productivity following the CIO appointments." Paper presented at the AAA Ohio region meeting. Cincinnati, Ohio, May 9-11, 2012.
Boubakri, Narjess, Chazi, Abdelaziz; Khallaf, Ashraf. "Corporate Governance and Bank Performance: Islamic versus non Islamic in GCC." Paper presented at the Aston university, Birmingham, UK, December 3-4, 2011.
Narjess Boubakri, Abdelaziz Chazi, Ashraf Khallaf. "Corporate governance and bank performance: Islamic versus non-Islamic banks in GCC." Paper presented at the Public Interest section, American Accounting Association, March, 2011.
Ashraf Khallaf, and Terrance Skantz. "The Impact of CIO Appointments on the Productivity of R&D Investments." Paper presented at the AUS Research Symposium in Business & Economics, February, 2010.
Ashraf Khallaf, Narjess boubakri and Abdelaziz Chazi. "Targets performance in terminated bids: an empirical examination." Paper presented at the ICER conference, November, 2009.
Ashraf Khallaf, and Munir Majdalawieh. "Investigating the impact of CIO competencies on IT Security Scorecard Performance Measurement of the US Federal Government Agencies." Paper presented at the Ohio region-AAA meeting, May, 2009.
Ashraf Khallaf, and Terrance Skantz. "The Impact of CIO Appointments on Long-Term Performance and Productivity of R&D Investments." Paper presented at the Mid-Atlantic AAA meeting, April, 2008.
Ashraf Khallaf. "Do firm’s characteristics influence its IT strategies? A study of the driving force of a firm’s decision to appoint IT expertise." Paper presented at the Midwest AAA meeting Saint Louis, April, 2007.
Ashraf Khallaf. "A study of the demand for information technology expertise: evidence from the appointment of chief information officers." Paper presented at the Mid-Atlantic AAA meeting, Pittsburgh, April, 2006.
Ashraf Khallaf, and Terrance Skantz. "Does the Long-Term Performance of Firms Appointing New CIOs Match Market Expectations?" Paper presented at the Midwest AAA meeting, Saint Louis, April, 2006.
Ashraf Khallaf, and Terrance Skantz. "Evaluate the Long-Term Performance of Firms Appointing New CIOs. AAA Annual Meeting, San Francisco." Paper presented at the AAA annual meeting, San Francesco, August, 2005.
Ashraf Khallaf, and Terrance Skantz. "The impact of information technology expertise on the market value of a firm." Paper presented at the SEAAA meeting, Charlotte, April, 2005.
Awards and Honors
The best teacher award at the SBA level
Research project grant from The Institute of Internal Auditors Research Foundation (IIARF), 2010.
Faculty Research Grant, American University of Sharjah, 2006, 2007, 2008, 2009
Best Paper Award, American Accounting Association, Midwest Regional Meeting, 2005
American Accounting Association Doctoral Consortium, 2002
Other creative/research
Yass Alkafaji, Shakir Hussain, Ashraf Khallaf, Munir Majdalawieh. Characteristics of an Internal Audit Activity. The Institute of Internal Auditors: The Institute of Internal Auditors, 2010.
