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Dr. Ahmad Hammami

Assistant Professor, Accountancy


Office: S-MB 14227 
John Molson Building,
1450 Guy
Phone: (514) 848-2424 ext. 3183
Email: ahmad.hammami@concordia.ca

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, Managerial Finance and International Journal of Accounting and Information Management. 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 activities

Research Interests

Financial Accounting and Reporting; Fair Value Accounting; Corporate Governance; Auditing; Environmental Social and Governance (ESG) reporting

Publications

"Credit unions vs commercial banks: who takes more risk?". (2020) With Michel Magnan, Christine Naaman and Li YaoResearch in International Business and Finance, forthcoming.

"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.

"Re-exploring Fair Value Accounting and Value Relevance: An Examination of Underlying Securities". (2020). With Steve Fortin and Michel MagnanABACUS, forthcoming. https://doi.org/10.1111/abac.12186

"Fair Value’s Effects on Closed-End Funds’ Discounts and Premia: Is Level 3 the Sole Perpetrator?". (2020). With Steve Fortin and Michel MagnanManagerial 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 ManagementVol. 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 FilipZhongwei HuangAnne JenyMichel Magnan and Rucsandra Moldovan. International Financial Reporting Standards (IFRS) Foundation – International Accounting Standards Board (IASB).
 
"Effect of Implementationof IFRS 13 Fair Value Measurement: Summary of the Literature Review". (2017). With Andrei FilipZhongwei HuangAnne JenyMichel 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.


Teaching activities

Courses Taught

John Molson School of Business, Concordia University
COMM217 - Financial Accounting
ACCO400 - Accounting Theory
ACCO230 - Introduction to Financial Accounting

Desautels Faculty of Management, McGill University
MGCR211 - Introduction to Financial Accounting

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