Mohammad Sharairi, Ph.D
Assistant Professor
Abu Dhabi Campus
Education
DBA: University of Canberra - Australia, Doctorate of Business Administration in Accounting, 2016
MSc: University of Sydney - Australia, Master of Professional Accounting, 2008
BSc: Yarmouk University - Jordan, Bachelor of Administrative Sciences, with a major in Accounting, 2002
Research Interests
International Accounting, Islamic Accounting, Islamic Banking & finance, and Auditing
Selected Publications
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Shehadeh, A., Nassar, M.D.D., Shrouf, H., Sharairi, M.H. How Audit Fees Impact Earnings Management in Service Companies on the Amman Stock Exchange through Audit Committee Characteristics. International Journal of Financial Studies, 2024, 12(2), 32
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Mahmoud, L., Siam, Y.A., Nassar, M., Sharairi, M.H.The impact of firm characteristics on dividends in Jordan: Institutional ownership as moderating variable. Uncertain Supply Chain Management, 2024, 12(2), pp. 907–920
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Sharairi, M.H., Nassar, M., Ramadan, A.H. Islamic accounting standards: historical retrospective, challenges and key players. Islamic accounting standards: historical retrospective, challenges and key playersconomic Annals-XXI, 2023, 205(9-10), pp. 68–74
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Ramadan, A.H., Nassar, M., Sharairi, M.H., Makhlouf, M.H., Nimer, K. Sustainability reporting and assurance in Gulf Cooperation Council countries: what is missing? International Journal of Business Governance and Ethics, 2023, 17(4), pp. 355–392
- Sharairi, M. H. (2021). Differences in The Csr Reporting Practices Between Australia And Indonesia. Academy of Accounting and Financial Studies Journal, 2021, 25 (Special Issue 3), pp. 1–10
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Sharairi, M. H. (2021). Islamic Accounting Standards Vs International Financial Reporting Standards. Academy of Strategic Management Journal, 2021, 20(4), pp. 1–14
- Sharairi, M. H. (2020). Factors that influenced the adoption of IFRS by Islamic banks in the UAE. Accounting Research Journal, 33 (1), 75-91. DOI: https://doi.org/10.1108/ARJ-11-2017-0185
Teaching Courses
Principles of Financial Accounting, Intermediate Accounting, Managerial Accounting, International Accounting, Operational Auditing, and Scientific Research Methodology.
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all.
This person’s work contributes towards the following SDG(s):


Memberships
Member of the Institute of Internal Auditors (IIA)
Factors that influenced the adoption of IFRS by Islamic banks in the UAE
Published in: Accounting Research Journal
Feb 21, 2020
Comparison Study between IFRS and AAOIFI Accounting Standards: A Case Study of Islamic Banks In The United Arab Emirates
Published in: Communications on Stochastic Analysis Journal
Mar 31, 2019
A History of the Development of Islamic Accounting Standards: An Investigation of the Influence of Key Players
Published in: 9th Asian Business Research Conference
Dec 21, 2013