Biography:
Dr. Ahmad Hammami joined Concordia University in 2014. Dr. Hammami holds a Ph.D. in Accounting from the Desautels Faculty of Management at McGill University. His dissertation examines the impact of fair valuations on discounts in closed-end funds. Dr. Hammami is interested in research in financial accounting and reporting, fair valuations, corporate governance, auditing, and environmental, social and governance (ESG) reporting. His research has been published by the International Accounting Standards Board (IASB) and in leading academic journals such as ABACUS, Managerial Auditing Journal, International Journal of Managerial Finance, Journal of Cleaner Production and Research in International Business and Finance. Dr. Hammami's research projects have been funded by the International Accounting Standards Board (IASB), Social Sciences and Humanities Research Council (SSHRC, Government of Canada) and Canadian Academic Accounting Association (CAAA). His research has also been presented at the International Accounting Standards Board's (IASB) Board Meeting (January, 2018) and in various international conferences and invited workshops.
Education:
Doctor of Philosophy (Ph.D.)
Desautels Faculty of Management, McGill University
Master of Business Administration
Lebanese American University
Bachelor of Science in Business Management
Lebanese American University
Research Interests
Financial Accounting and Reporting; Fair Value Accounting; Corporate Governance; Auditing; Environmental Social and Governance (ESG) reporting
Publications
- Predicting Earnings Management Through Machine Learning Ensemble Classifiers. (2022). With Mohammad Hendijani Zadeh. Journal of Forecasting (Forthcoming). https://doi.org/10.1002/for.2885.
- Does Corporate Social Responsibility Transparency Mitigate Corporate Cash Holdings? (2021). With Denis Cormier, Mohammad Hendijani Zadeh and Michel Magnan. International Journal of Managerial Finance (Forthcoming). https://doi.org/10.1108/IJMF-07-2021-0339.
- Environmental and Social Transparency and Investment Efficiency: The Mediating Effect of Analysts’ Monitoring. (2021). With Denis Cormier, Mohammad Hendijani Zadeh and Michel Magnan. Journal of Cleaner Production, Vol. 322. https://doi.org/10.1016/j.jclepro.2021.128991
- Audit Committee Interlocking and Internal Controls Over Financial Reporting: an Examination of Different Audit Committee Roles. (2021). With Alex Lyubimov. International Journal of Corporate Governance, Vol. 12 No. 3-4, pp. 254-282. https://doi.org/10.1504/IJCG.2021.121276.
- Convergence in Motion: A Review of Fair Value Levels' Relevance. (2021). With Andrei Filip, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan. Accounting in Europe, Vol. 18 No.3, pp. 275-294. https://doi.org/10.1080/17449480.2021.1912370.
- The Value Relevance of Fair Value Levels: Time Trends under IFRS and U.S. GAAP. (2021) With Andrei Filip, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan. Accounting in Europe, Vol. 18 No.2, pp. 196-217. https://doi.org/10.1080/17449480.2021.1900581
- Re-exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities. (2021). With Steve Fortin and Michel Magnan. ABACUS, Vol. 57 No. 2, pp. 220-250. https://doi.org/10.1111/abac.12186
- Credit unions vs commercial banks: who takes more risk?. (2021) With Michel Magnan, Christine Naaman and Li Yao. Research in International Business and Finance, Vol. 55. https://doi.org/10.1016/j.ribaf.2020.101340.
- Salary Perception and Career Prospects in Audit Firms. (2020). With Rucsandra Moldovan and Elisabeth Peltier. Managerial Auditing Journal, Vol. 35 No. 6, pp. 759-793. https://doi.org/10.1108/MAJ-11-2019-2475.
- Fair Value’s Effects on Closed-End Funds’ Discounts and Premia: Is Level 3 the Sole Perpetrator?. (2020). With Steve Fortin and Michel Magnan. Managerial Finance, Vol. 46 No. 8, pp. 1001-1022. https://doi.org/10.1108/MF-04-2018-0163.
- Audit Quality, Media Coverage, Environmental, Social, and Governance Disclosure and Firm Investment Efficiency: Evidence from Canada. (2019). With Mohammad Hendijani Zadeh. International Journal of Accounting and Information Management, Vol. 28 No. 1, pp. 45-72. https://doi.org/10.1108/IJAIM-03-2019-0041.
- Literature Review on the Effect of Implementation of IFRS 13 Fair Value Measurement. (2017). With Andrei Filip, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan. International Financial Reporting Standards (IFRS) Foundation – International Accounting Standards Board (IASB).
- Effect of Implementation of IFRS 13 Fair Value Measurement: Summary of the Literature Review. (2017). With Andrei Filip, Zhongwei Huang, Anne Jeny, Michel Magnan and Rucsandra Moldovan. International Financial Reporting Standards (IFRS) Foundation – International Accounting Standards Board (IASB).
Research Grants
Social Sciences and Humanities Research Council of Canada (SSHRC) - Insight Development Grant, Principal Investigator. (Co-applicant: Michel Magnan). 2019-2021.
Canadian Academic Accounting Association (CAAA) - CAAA Research Grant Program. Co-applicant with Rucsandra Moldovan and Elisabeth Peltier (Principal Investigator). 2019.
International Financial Reporting Standards (IFRS) Foundation / International Accounting Standards Board (IASB). Co-applicant with Andrei Filip, Zhongwei Huang, Anne Jeny, Michel Magnan (Principal Investigator), and Rucsandra Moldovan. 2017.
Awards
Best Paper Award for "Audit Quality, Media Coverage, Environmental, Social, and Governance Disclosure and Firm Investment Efficiency: Evidence from Canada" (coauthored with Mohammad Hendijani Zadeh). The 4th International Conference on Organization and Management. June 12-13, 2019. Abu Dhabi, United Arab Emirates.
John Molson School of Business, Concordia University
Courses Taught:
Undergraduate Courses:
COMM217 - Financial Accounting
ACCO400 - Accounting Theory
ACCO230 - Introduction to Financial Accounting
PhD Courses:
ADMI860 - Financial Reporting and Disclosure
Course Coordinator:
COMM217 - Financial Accounting: January 2016 - August 2021
Desautels Faculty of Management, McGill University
Courses Taught:
MGCR211 - Introduction to Financial Accounting
