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Naser Makarem

University of Aberdeen

Dunbar Street

Aberdeen, Scotland AB24 3QY

United Kingdom

  • University of Aberdeen

SCHOLARLY PAPERS

5

DOWNLOADS

165

TOTAL CITATIONS

0

Scholarly Papers (5)

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1.

Do female audit partners matter for audit quality? Evidence from Iran

Journal of International Accounting, Auditing and Taxation, Forthcoming
Number of pages: 50 Posted: 25 Feb 2025 Last Revised: 23 May 2025
Javad Oradi, Naser Makarem and Reza Hesarzadeh
Ferdowsi University of Mashhad (FUM), University of Aberdeen and Ferdowsi University of Mashhad (FUM)
Downloads 125 (584,619)

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Gender diversity, female audit partners, audit quality, Iran

2.

Natural disasters and management earnings forecasts: Evidence from the Great East Japan Earthquake

Number of pages: 88 Posted: 10 May 2026
Norio Kitagawa, Naser Makarem and Yuqi Wang
Kobe University - Graduate School of Business Administration, University of Aberdeen and Kobe University
Downloads 30 (1,526,714)

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natural disaster, earthquake, management earnings forecasts, voluntary disclosure, availability heuristic

3.

The Impact of Non-Audit Fees and Auditor Tenure on Audit Quality: Evidence from the UK under Regulation (EU) No 537/2014

Number of pages: 49 Posted: 02 Jul 2026
Thejo Jose and Naser Makarem
Arden University and University of Aberdeen
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Audit Quality, Non-audit services, Auditor rotation, EU Audit Regulation

4.

Methodological issues in real earnings management

J. International Business and Entrepreneurship Development, Forthcoming, 10.1504/JIBED.2023.10061550
Posted: 08 Jan 2024 Last Revised: 12 Jan 2024
Hassan Yazdifar, Naser Makarem, Reza Hesarzadeh and Mark Whittington
University of Derby, University of Aberdeen, Ferdowsi University of Mashhad and University of Aberdeen

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financial reporting; earnings management; accruals management; real activities manipulation; measurement.

5.

Managerial Ability, Earnings Quality and ISIS: Evidence from Iraq

International Journal of Emerging Markets 2021, doi:10.1108/IJOEM-08-2020-1012
Posted: 25 Oct 2021
Ameneh Bazrafshan, Naser Makarem, Reza Hesarzadeh and Wafaa SalmanAbbood
Imam Reza International University, University of Aberdeen, Ferdowsi University of Mashhad and Mustansiriyah University

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managerial ability, earnings quality, emerging markets, Iraq Stock Exchange, ISIS