Nasser Spear

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Biography

Professor Nasser Spear is the Deputy Dean and the Director of the Graduate School of Business and Economics in the Faculty of Business and Economics. His previous positions in the faculty include Associate Dean (Global Engagement) and the Head of the Department of Accounting. He holds the GL Wood Chair of Accounting. Nasser’s research interests cover capital markets, security valuation, oil and gas accounting, and international financial reporting.

Professor Spear received his PhD from the University of North Texas and has published in leading international accounting journals such as the Journal of Accounting and Economics, Contemporary Accounting Research, Journal of Accounting Literature, International Journal of Accounting, Journal of Business Finance and Accounting, and Management and Information Technology. He co-edits the International Journal of Accounting and is on the advisory board of a number of international journals.

Research Interests

• Capital Markets
• Security Valuation
• Oil and Gas Accounting
• International Financial Reporting

Publications

2011

N. Spear and A. Taylor. (2011). Asset Write-Downs: Evidence from 2001-2008 Australian Accounting Review, No 56, Volume 21, Issue 1.

2010

N. Spear and M. AlAqeel. (2010). Private Information Trading in Emerging Markets: Evidence from GCC Markets Advances in Investment Analysis and Portfolio Management, Volume 4, Chapter 7, pp. 175-205.

2008

N. Spear and Y. Al-Jabr. (2008). Asset Impairment and accounting Conservatism: Evidence from the Oil and Gas Industry Journal of Petroleum Accounting and Financial Management Fall/Winter V.27 No 3, pp. 37-60.

2007

N. Spear. (2007). The Impact of Earnings Management on the Credibility of Corporate Financial Reporting, Journal of Petroleum Accounting and Financial Management Summer V26, No.2, pp. 43-52.

2004

N. Spear and M. Alsehali. (2004). The Decision Relevance and Timeliness of Accounting Earnings in Saudi Arabia. International Journal of Accounting (2004) V 39 No. 2, pp. 197-217.

N. Spear and Y. Al-Jabr. (2004). Oil and Gas Asset Impairment by Full Cost and Successful Efforts Firms. Journal of Petroleum Accounting and Financial Management Fall/Winter V23, No.3, pp. 1-25.

2002

N. Spear and T. Wise. (2002). Factors and Forces of the Extractive Industry Environment, and their Implications for Accounting Measurement and Financial Reporting. Journal of Petroleum Accounting and Financial Management. Fall/Winter V 21 No. 3, pp. 1-27.

2000

N. Spear, M. Alciatore and P. Easton. (2000). Accounting for the Impairment of long-lived Assets: Evidence from the Petroleum Industry. Journal of Accounting and Economics 29, pp. 151-172.

N. Spear and T. Wise. (2000). Accounting for Extractive Industries: An Australian Perspective, Journal of Petroleum Accounting and Financial Management. Spring V 19 No. 1, pp. 30-53.

1999

N. Spear. (1999). The Efficiency of the Reserve Finding Activities of Oil and Gas Producers. The Arab Journal of Accounting. V 3 No. 1, pp. 117-130.

N. Spear and R. Lee. (1999). An Empirical Examination of the Reliability of Proved Reserve Quantity Data. Journal of Petroleum Accounting and Financial Management. Summer V 18 No. 2, pp. 1-23.

1998
Asset Write-Downs: A Decade of Research. (with M. Alciatore, C. Dee, and P. Easton), Journal of Accounting Literature V. 17 (1998), pp. 1-39.

1997
Artificial Neural Networks and the Accounting Method Choice by Oil and Gas Producers. (with M. Leis), Accounting, Management and Information Technologies (Information and Organizations) (1997) Vol 7 No. 3. pp. 169-181

1996
The Market Reaction to the Reserve-Based Value Replacement Measures of Oil and Gas Producing Companies, Journal of Business Finance and Accounting, (September 1996), pp. 953-974.

The Differential Stock Market Reaction to the Cash and Accrual Components of Earnings of Oil and Gas Producers, Journal of Energy Finance and Development (Energy Economics), (1996), pp. 99-111.

1994
The Stock Market Reaction to the Reserve-Based Quantity Disclosures of U.S. Oil and Gas Producers, Contemporary Accounting Research, (Fall 1994), pp. 381-404.

The Impact of the 1986 Oil Price Decline on the Reserve Replacement Strategy of Independent Oil and Gas Producing Firms, Petroleum Accounting and Financial Management Journal, (Spring 1994), pp. 38-49.

An Analysis of Differences Between Independent Oil and Gas Companies Using Successful Efforts and Full Cost Methods: 1985-1989, Oil and Gas Tax Quarterly (Oil, Gas and Energy Quarterly), (June 1994), pp. 743-768.

Teaching responsibilities 2012

Semester One

• ACCT40001 Studies in Corporate Reporting