Dr. Yousef Jahmani

Dr. Yousef Jahmani

Title: Full Professor, Department Chairperson of Accounting, CIS, & Logistics
Department: Accounting, CIS & GLIB, Graduate Studies
Discipline: Accounting
Office: Howard Jordan Rm. 222
Phone: 912.358.3404
Fax: 912.358.3905
Email: jahmaniy@savannahstate.edu

Biography

- Researcher of the Year for 2003-2004. Albany State University. - Ninteen years of teaching and research experience, including two years acting head of department. - Provide courses online (WebCT, Vista, and Blackboard) and distance learning through television. - Best paper Award”. Does Line of Business as a Second Segment have an Impact on the Firm’s Perceived Risk”. Presented in the National Conference of the Academy of Business Administration held in Key West, FL. April 17-22, 2002.

Research Interests

Internal control, earnings management

Education

PhD, Accounting and Finance - The University of Birmingham
Masters – Other, Accounting and Development Finance - University of Birmingham
BComm, Economics and Politics - Beirut Arab University

Awards & Honors

Name: Research Paper Award
Organization: International Academy of Business and Public Administration
Date: 1/3/2015
We investigate the association between earnings management and internal control weaknesses as well as the association between earnings management and firm size. We use two samples: one from large accelerated filers, matched with the same number of firms with strong internal control, and the other from accelerated filers with internal control weaknesses, matched with the same number of firms with strong internal control. Using a modified Jones model, we determine that firms with weak internal control manage their earnings more than do those with strong internal control. The test result is robust for accelerated filers but only modest for large accelerated filers, suggesting that large firms manage their earnings less than do other firms. The results suggest that firm size is an important factor in determining earnings management. The findings are important for (1) regulators who may consider additional disclosure requirements for accelerated filers, non-accelerated filers, and smaller firms and (2) auditors who may increase their scrutiny of financial statements of these firms.

Name: Beta, Gama, SIgma
Organization: Beta, Gama, Sigma Honor Society
Date: 4/1/2011


Name: "Researcher of the Year Award" For 2003-2004.
Organization: Albany State University.
Date: 4/10/2004
Each year Albany State University select one faculty as Researcher of the year based on his\her research record.

Name: Best Paper Award
Organization: Academy of Business Administration
Date: 4/22/2003
Academy of Business Administration sponsers annual conference for business disciplines and choose best paper. This chioce is based on committee evaluation.

Publications

Title: ATTRITION/RETENTION RATE IN HISTORICALLY BLACK COLLEGES & UNIVERSITIES
Publication Date: 1/4/2018
Publisher: International Academy of Business and Public Administration
Volume: 15 number 1
Issue: 1547-4836
Type: Conference Proceeding
Authors: Yousef Jahmani,

Title: Factors that impact attrition and retention rates for Accountancy diploma students: evidence form Australia
Publication Date: 6/25/2017
Publisher: The Institute for Business and Finance Research
Volume: 9
Issue: 1, 2017
Page Number: 91-113
Type: Journal Article, Academic Journal
Authors: Diaeldin Osman, Mark Brimble, Conor O'Leary, Yousef Jahmani,

Title: The value relevance of other comprehensive income and its components
Publication Date: 5/1/2017
Publisher: The Institute for Business and Finance Research
Volume: 9
Issue: 1
Page Number: 1-11
Type: Journal Article, Academic Journal
Authors: Yousef Jahmani, Hae Yeon Choi, Yonpae Park, Gavin Wu,

Title: Earning Management in Recession and Recovery Periods
Publication Date: 5/1/2016
Publisher: Sage Publishing
Volume: 10
Issue: 2
Page Number: 264-280
Type: Journal Article, Academic Journal
Authors: Yousef Jahmani, Suman Niranjan, Sussane Toney,

Title: Earnings Management, Weak Internal Controls, and Firm Size
Publication Date: 9/1/2015
Publisher: Institute for Business and Finance Research, LLC
Volume: 7
Issue: 2
Page Number: 51-64
Type: Journal Article, Academic Journal
Authors: Yousef Jahmani, Suman Niranjan,

Title: Earnings Management in Recession and Recovery Periods
Publication Date: 3/26/2015
Publisher: Academic and Business Research Institute
Type: Conference Proceeding
Authors: Yousef Jahmani, Suman Niranjan,

Title: Earnings Management, Weak Internal Controls and Firm Size
Publication Date: 1/1/2015
Publisher: IABPAD
Type: Conference Proceeding
Authors: Yousef Jahmani, Suman niranjan,

Title: TESTING FOR INTERNAL CONTROL WEAKNESSES IN ACCELERATED FILERS
Publication Date: 3/1/2014
Publisher: Academy of Accounting and Financial Studies
Volume: 18
Issue: Nuvmber 2014
Page Number: 97-113
Type: Journal Article, Academic Journal
Authors: Yousef Jahmani, William A. Dowling, Mohammed Ansari,

Title: Characteristics of Large Accelerated Filers with Internal Control Weaknesses
Publication Date: 3/1/2013
Publisher: Issues in Contemporary Accounting Journal
Volume: 1
Issue: 1
Page Number: 19
Type: Journal Article, Academic Journal
Authors: Yousef Jahmani, William Dowling,

Title: Goodwill Impairment Charges: A new window for earning management
Publication Date: 2/1/2010
Publisher: The Clute Institute For Academic Research
Volume: 8
Issue: 2
Page Number: 19-24
Type: Journal Article, Academic Journal
Authors: Yousef Jahmani, William A. Dowling, Paul D. Torres,