Cardiff School of Management>Staff Profiles>Naimat-Khan

Dr Naimat U. Khan

Department: Accounting, Economic and Finance Cardiff School of Management

Office/Location: Room 2.41g, CSM Building

Telephone: Desk Phone: 02920205797, Ext. 5797

Email: nukhan@cardiffmet.ac.uk

Staff Overview

​​Dr. Naimat U. Khan is a Lecturer in Accounting & Finance at Cardiff School of Management, Cardiff Metropolitan University, UK. He has been a scholar, researcher, and teacher at the university level for over a decade. He earned his doctorate degree from the University of Dundee, UK. Furthermore, he has completed a twelve-month Fulbright Post-Doctorate fellowship at both the University of Kentucky and the University of Alabama in the USA. Alongside the Fulbright Fellowship, he served as an 'Associate Visiting Scholar' at the South Asia Center at the University of Pennsylvania, USA.

His broad research interests lie in the field of financial accounting & reporting, corporate finance, and Islamic capital, utilizing both qualitative and quantitative research techniques, including the analysis of Big Data. He has publications in peer-reviewed journals such as the Journal of Accounting in Emerging Economies, Research in International Business and Finance, Asia-Pacific Journal of Financial Studies, Journal of Asia Business Studies.

Qualitative Research in Financial Markets, and International Journal of Emerging Markets. He has been serving as an Associate Editor of Qualitative Research in Financial Markets. Dr. Khan has received three prestigious awards: the Highly Commended Paper of 2013, the Outstanding Reviewer of 2014, and the Outstanding Reviewer of 2020 in the Emerald Literati Network Awards for Excellence.

Teaching

​​Throughout his career, he has been teaching a range of modules encompassing both accounting and finance at the undergraduate and post-graduate levels. These modules include:

Accounting: Financial Accounting, Corporate Reporting, Contemporary Issues in Accounting, Accounting & Finance for Non-Specialists.

Finance: Financial Management, Corporate Finance, Finance for non-specialists, Introduction to Banking (Conventional & Islamic), Islamic Financial System.

Others: Research Methodology, Data Analysis (Qualitative and Quantitative) - Big Data.

Research

​​Dr. Naimat's research focuses various areas within the realm of financial accounting and reporting, corporate finance, and Islamic capital. He employs a combination of qualitative and quantitative research methodologies, including the analysis of Big Data. He holds a specific interest in exploring how accounting numbers impact stock market returns and the associated financial decisions. Additionally, Dr. Naimat examines the financial decisions made by companies in the context of historical, social, and cultural country-specific factors, such as law, judicial efficiency, gender dynamics, corporate governance, shareholder rights, creditor rights, the rule of law, and religion.

During his previous affiliation at the University of Peshawar in Pakistan, he successfully completed the supervision for two PhDs, three MPhils, and numerous master-level research theses. His editorial and reviewer activities are:

Key Publications

  1. Rashid, M., Khan, N. U., Riaz, U., & Burton, B. (2023). Auditors' perspectives on financial fraud in Pakistan–audacity and the need for legitimacy. Journal of Accounting in Emerging Economies, 13(1), 167-194.
  2. Jasir, M., Kh​an, N.U., and Barghathi, Y., (2023), "Stewardship Theory of Corporate Governance and Succession Planning in Family Businesses of UAE – Views of the Owners" Qualitative Research in Financial Markets, Vol. 15 No. 2, 2023 pp. 278-295
  3. Khan, S., Ziaurahman, M., Shahzad, M. R., Khan, N.U., Razak, L. A. (2023), “How Prone are Emerging Markets’ Sectoral Indices to Global Uncertainties? Evidence from the Quantile Connectedness Approach with Portfolio Implication" International Journal of Emerging Markets (ahead-of-print).
  4. Khan, S., Khan, N.U., Ullah, A. (2021) “The ex‐ante Effect of Law and Judicial Efficiency on Borrower Discouragement: An International Evidence. Asia‐Pacific Journal of Financial Studies, 50(2), 176-209.
  5. Barghathi, Y., Mirani, S., & Khan, N.U., (2021), “Audit Quality and Earnings Management after Communicating Key Audit Matters (KAMs) in the UAE – Audacity and Auditors’ Perspectives” Journal of Accounting and Management Information Systems, 20(2), pp. 173-198
  6. Kiran, F., Khan, N.U., & Shah, A. (2020). The herding behaviour on Pakistan stock exchange–using firm-level data. Afro-Asian Journal of Finance and Accounting, 10(1), 71-84.
  7. Riaz, U., Khan, M., & Khan, N. (2017). An Islamic banking perspective on consumers’ perception in Pakistan. Qualitative Research in Financial Markets, 9(4), 337-358
  8. Ullah, M., Khan, N. U. (2018), “Perception of the University Graduates about Accounting Education in Pakistan” The Journal of Humanities and Social Sciences, Vol. XXVI, No. 2 , pp. 31-50
  9. Khan, N.U., Jehan, Q. U. A. S., & Shah, A. (2017), “Impact of Taxation on Dividend Policy: Evidence from Pakistan” Research in International Business and Finance, Vol. 42 pp. 365-375
  10. Khan, N.U., Burton, B.M., Power, D.M. (2016) “The Share Price Behaviours around Dividend Announcements in Pakistan” Afro-Asian J. of Finance and Accounting, Vol.6, No.4, pp.351 - 373
  11. Akhtar, S., and Khan, N. U. (2016), "Modelling volatility on the Karachi Stock Exchange, Pakistan." Journal of Asia Business Studies, Vol: 10, No. 3, 253-275.
  12. Khan, N.U., Burton, B.M., Power, D.M. (2013) "The signalling effect of dividends in Pakistan: executive and analyst perspectives", Journal of Accounting in Emerging Economies, Vol. 3 Issue: 1, pp.47 – 64
  13. Khan, N.U., Burton, B.M., Power, D.M. (2011), "Managerial Views about Dividend Policy in Pakistan", Managerial Finance, Vol. 37 Issue: 10 pp. 953 – 970

Other Projects and activities

​​Consultancy/Training:

  • Trainer for of six weeks (18 hours) online training on 'Accounting and Finance for Non-Specialists' at AtomCamp (https://atomcamp.com/course/anf), June and July 2022.
  • Consultant for PRIME Institute Islamabad (project of National Endowment for Democracy, USA) on research project on ‘Fiscal Federalism’, June-December 2019.
  • Consultant for Post-Graduate Studies at Khurasan University in Jalalabad, Afghanistan, for the year from 2014-2015.
  • Consultant to prepare a manual on "Accounting and Finance" for the Women's Center at the American University of Afghanistan, 2015.

Resource Person/Keynote Speaker/Guest Lectures:

  • "Philosophical Assumptions in Social Science"
    Venue: University Technology Brunei School of Business Research Seminar Series on November 7, 2020. (Online)
  • "Equity Valuation"
    Venue: School of Business, Universiti Teknologi Brunei, Brunei Darussalam, Co-taught online course of 09-hours in the month of April 2022.
  • "Market Based Accounting Research"
    Venue: University of Dundee School of Business, UK, Online guest lectures in the year 2022.
  • The Missing Links in Pakistani Research Culture
    Venue: National Conference on Applied Management Research to Solve Indigenous Problems, University of Malakand Pakistan on April 25-26, 2019.
  • "Qualitative Finance and Interview Analysis"
    Venue: Resource person at workshop on Research Philosophies & Research Methods in Finance, University of Peshawar, Pakistan, August 5-8, 2015.

Distinctions and Awards:

  • Received a 12-monthFulbright Post-Doctoral Fellowship for the USA.
  • Awarded a Full-Funded Scholarship by the Higher Education Commission Pakistan for PhD studies in the United Kingdom.
  • "Highly Commended Paper of 2013" by the Emerald Group Publishing. "The signalling effect of dividends in Pakistan: executive and analyst perspectives" published in the Journal of Accounting in Emerging Economies.
  • "Outstanding Reviewer" for Qualitative Research in Financial Markets in the Emerald Literati Network 2014 Awards for Excellence.
  • "Outstanding Reviewer" for the Journal of Asia Business Studies in the Emerald Literati Network 2020 Awards for Excellence.

Media Appearance:

​

External Links

​​ORCID: https://orcid.org/0000-0002-2467-9586

Google Scholar: ‪‬‬‬‬‬‪Naimat Khan‬ - ‪Google Scholar‬‬‬‬‬‬‬‬‬‬‬