Dr Wares Karim

Senior Lecturer School of Accounting and Commercial Law

Courses

Teaching in 2017

Dr Wares Karim profile picture

Profile

Having completed his PhD in corporate financial reporting at the University of Leeds, UK, Dr Karim has been actively involved in teaching and research in Accounting. His research is principally in the fields of disclosure, audit fees, auditor choice, IFRS compliance and corporate governance. His research has been published in The International Journal of Accounting, Corporate Governance: An International Review, Accounting Research Journal, the Asia Pacific Journal of Accounting and Economics, Research in Accounting Regulation, and Research in Banking and Finance. Some of Dr Karim’s papers are awaiting publication in International Journal of Accounting and Information Management and Studies in Economics and Finance. Dr Karim drew particular attention for one of his works in a field outside of Accounting. His book entitled Election Under a Caretaker Government: An Empirical Analysis of the October 2001 Parliamentary Elections in Bangladesh, published in 2004 (reprinted in 2007) by the University Press Limited, drew media attention at home and abroad as the most comprehensive statistical analysis of voting behaviour ever carried out in South Asia. In addition to his books and journal articles, he has published a number of working papers at the Centre of Accounting, Governance and Taxation Research (CAGTR) at Victoria University of Wellington and made numerous conference presentations. He undertook his PhD research with a prestigious Commonwealth scholarship. In addition, he received a number of research grants in New Zealand, Sweden, the United States of America and elsewhere.

Areas of research interest

Dr Karim’s main areas of research interest include IFRS and market efficiency, corporate governance and the recent financial crisis, corporate financial reporting, audit fee modelling, auditor choice, auditors’ image and IFRS compliance issues.

Areas of teaching

Dr Karim's main areas of teaching include Financial Statement Analysis, International Accounting, IFRS, and current issues in accounting and auditing. Hel also teaches Intermediate and Advanced Financial Accounting, Accounting Research Methods and Managerial Accounting.

Selection of publications

Karim, A K M W and A J van Zijl (forthcoming, 2012) “Efficiency and Opportunism in Auditor Quality Choice in Emerging Audit Services Markets: The Case of Bangladesh”, jointly with Tony van Zijl, International Journal of Accounting and Information Management.

Mollah, S., A K M W Karim and Omar Al-Farooque, , (forthcoming, 2012) “Ownership Structure, Corporate Governance and Firm Performance: Evidence from an African Emerging Market”, Studies in Economics and Finance.

Houqe, M N, K Dunstan, A K M W Karim and A J van Zijl (forthcoming, September 2012) The effect of IFRS adoption and Investor Protection on Earnings Quality around the World, The International Journal of Accounting, 46(3).

Karim, A K M W and T Hasan (2012) “Audit Pricing, Audit Concentration and Big-4 Premium in Bangladesh”, Journal of Accounting in Emerging Economies, 2(1): 50-66.

Karim, A K M W, M A Hossain, M Nurunnabi and M M Hossain (2011) “Impact of Corporate Governance on the Extent of Disclosure by Listed Commercial Banks in Bangladesh”, Proshikhyan: A Journal of Training and Development, 19(2), 17-39.

Nurunnabi, M, A K M W Karim and S Norton (2011) “The perceived need for and impediments of achieving accounting transparency in developing countries: A field investigation on Bangladesh”, International Journal of Managerial and Financial Accounting, 3(1): 32-54.

Farooque, Omar Al, A J van Zijl, K Dunstan and A K M W Karim (2010) “Co-deterministic Relationship between Ownership Concentration and Corporate Performance: Evidence from an Emerging Economy", Accounting Research Journal, 23(2): 172-189.

Karim, A K M W, T Hasan and S Quayes (2008) “Regulatory Change and the Quality of Compliance to Mandatory Disclosure Requirements: Evidence from Bangladesh”, Research in Accounting Regulation, Vol 20, pp 193-203.

Farooque, Omar Al, A J van Zijl, K Dunstan and A K M W Karim (2007) “Corporate Governance in Bangladesh: The Link between Board Ownership and Financial Performance”. Corporate Governance: An International Review. Vol 15(6), November, pp 1453-1468.

Farooque, Omar Al, A J van Zijl, K Dunstan and A K M W Karim (2007) “A Simultaneous Equations Approach to Analysing the Relation between Ownership Structure and Performance in Bangladesh”. Asia Pacific Journal of Accounting and Economics (APJAE), Vol. 14(2), August, pp 127-149.

Karim, Waresul (2004, reprinted 2007) Election Under a Caretaker Government: An Empirical Analysis of the October 2001 Parliamentary Elections in Bangladesh, March 2004 (reprinted January 2007), University Press Limited, Dhaka, Bangladesh, ISBN 984 05 1691 4.

Karim, A K M W and Hasan, T (2004) State of Informational Efficiency of the South African Equity Market During the Apartheid, Transition and Post-Apartheid Periods. Research in Banking and Finance, Vol. 5, pp 157-168.