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Profile

College / Department

School of Business Administration
Department of Accounting

Teaching areas

Financial Accounting, International Financial Reporting Standards (IFRS) & Auditing

Research areas

International Accounting, IFRS, auditing, accounting education

Education

DBA, Mississippi State University, 1982
MBA, University of Texas at Austin, 1979
BA in Commerce, University of Baghdad, 1972

Professional experience

American University of Sharjah, UAE, 2008-Current
Northeastern Illinois University, Chicago, USA, 1987-2008
Senior Advisor, Iraqi Ministry of Higher Education, Iraq, 2003-2004
Senior Principle, Friedman, Goldberg, Mintz & Kellergis, LLP, USA, 1999-2001

Memberships

American Institute of Certified Public Accountants - Association of Certified Fraud Examiners - Illinois CPA Society - National Association of CVA - Institute of Internal Auditors - American Business Council

Contact

yalkafaji@aus.edu
+971 6 515 2311

Dr. Yass AlKafaji

Associate Professor
DBA, Mississippi State University, USA

Yass Alkafaji is an academician and a practicing auditor. He taught accounting classes at Mississippi State University, Bowling State University and Northeastern Illinois University-Chicago. At AUS, he teaches auditing classes at the graduate and undergraduate levels. His research has appeared in International Journal of Accounting, Managerial Auditing Journal, Journal of International Taxation, Internal Auditing, Journal of Accounting Education and Accounting Research Journal. He is also the co-author of Understanding IFRS, a book published by Wiley. Dr. Alkafaji provides audit, tax and executive to a wide range of clients. He is a CPA, CFE and CGMA.

Publications

Katsos, John and Yass Alkafaji, “Business and Peace in Conflict Zones: The Case of Iraq”, Journal of Business Ethics. (Forthcoming in Fall 2017).
Simonet, Daniel and Yass Alkafaji, “Critical Evaluations of the French Health Care Accounting Indicators: The Use of DRGs” Public Administration Quarterly, Vol 41, No. 3, 2017.
Hussain, Mahmud, Tasier Zoubi, Firas Salama and Yass Alkafaji. "The Value Relevance of Components of Other Comprehensive Income when Net Income is Disaggregated." Review of Pacific Basin Financial Markets and Policies [Comment: ACCEPTANCE DATE: AUGUST, 2015. FORTHCOMING IN 2015]
Majdalawieh, Munir, Yass A. Alkafaji. "Outsourcing the Internal Audit Activities: An Empirical Study of Practices in the United Arab Emirates." Internal Auditing [Comment: ACCEPTANCE DATE: OCTOBER, 2012. FORTHCOMING]
Alkafaji, Yass, Majdalawieh, Munir. "Corporate Governance and Internal Audit in the United Arab Emirates (UAE)." Internal Auditing (June, 2012): [Comment: ACCEPTANCE DATE: APRIL, 2012. ]
Alkafaji, Yass, Robert Kirsch. "Globalization of Disclosure Requirements: Regulators Response." International Journal of Management 5, no. 2 (June, 1988):
Alkafaji, Yass, Agami, A. "Accounting Education Systems in the Middle East." The International Journal of Accounting 23, no. 2 (April, 1987):
Alkafaji, Yass, Shroeder, Nicholas. "Manual vs. Computerized Practice Sets: A Test for Differences." Journal of Accounting Education 5, no. 2 (February, 1989):
Alkafaji, Yass, Balsara and Aburmishan. "FASB’s Statement No. 133 on Derivates and Barings Bank: The Case for Value at Risk (VAR)." Accounting Research Journal 19, no. 2 (January, 2006): 94 - 104.
Alkafaji, Yass. "Quality Assurance Review Programs of Auditing Firms: An International Perspective." Managerial Auditing Journal 22, no. 7 (January, 2007): 644 -660.
Eischen, Eric, Alkafaji, Yass. "Toward a Global Solution to International Tax Inequality: A Defensive Income Tax Strategy for the GCC Countries." Journal of International Taxation [Comment: ACCEPTANCE DATE: MAY, 2012. FORTHCOMING]

Conference Presentations

Alkafaji, Yass, Omneya Abdulsalam. "Ownership Structure and Related Party Transactions Disclosure: Case of GCC Listed Companies." Paper presented at the American Accounting Association National meeting, Los Angeles, USA, August 4-7, 2013.
Abdelsalama, Omneya, Yass Alkafaji. "Ownership Structure and Related Party Transactions Disclosure: Case of GCC Listed Companies." Paper presented at the Academy of International Business, Cairo, Egypt, January 11-14, 2013.
Eiscgen, Erich, Yass Alkafaji. "Toward a Global Solution to International Tax Inequality: A Defensive Income Tax Strategy for the GCC Countries." Paper presented at the Global Conference on Business and Finance, San Jose, Costa Rico, May 22-25, 2012.
Alkafaji, & Abdelsalam. "An Assessment of the Effect of Culture and Corporate Governance on Disclosure Practices of GCC Listed Companies." Paper presented at the MARG conference, Aston Business School, UK, June, 2009.
Alkafaji. "An Empirical Evidence of Cultural Influences on Disclosure Practices in the UAE." Paper presented at the KIMEP International Research Conferences, Almaty, Kazakhstan, April, 2009.
Alkafaji, Yass. "An Empirical Evidence of Cultural Influences and Corporate Governance on Disclosure Practices in the UAE." Paper presented at the KIMEP 6th International Business Conference, Almaty, Kazakhstan, April 24-29, 2009.
Alkafaji, Yass. "Quality Assurance Review Programs of Accounting Firms: An International Perspective." Paper presented at the Tenth World Congress of Accounting Education and Research, Istanbul, Turkey, November, 2006.
Alkafaji, & Aburmishan. "The Use of Role-Playing in Teaching Auditing." Paper presented at the American Accounting Association National Meeting ? Washington DC, August, 2006.
Alkafaji, Yass. "How to Perform Inspection and Other Consultation Services for Public Accounting Firms." Paper presented at the New Orleans, Louisiana, August 16, 1998.

Awards and Honors

Doctoral Consortium Fellow of the American Accounting Association
AUS, Seed grant (10,000 AED); ProjectL Determinants of Corporate Ownership and Board Structure: Evidence from GCC Countries (2008/2009)
AUS, Faculty Research Grant, (8,600 AED), Project: International Financial Reporting Standards in Emerging Markets (2009/2010)
Institute of Internal Auditors Research Foundation Research Grant ($11,000) ProjectL Characteristics of Internal Audit Activities (2010)

Other creative/research

Nandkumar, Kalpesh, Mehta and Yass Alkafaji. Understanding IFRS Fundamentals: International Financial Reporting Standards. New Jersey: Wiley and Sons, Inc., 2010.
Alkafaji, Yass. "International Accounting and its Environment: An Empirical Investigation." In Accounting Education and Research to Promote International Understanding, edited by K. Someya,627-635. New York: Quorum Books, 1987.

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