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Associate Professor of Accounting, University of Nottingham

Hafez is an Associate Professor in Accounting, he joined the University of Nottingham in January 2020. Hafez has held previous positions Professor of Accounting at Sheffield Hallam University, Associate Professor at Nottingham Trent University and Assistant Professor at the University of Sheffield; He is a visiting Professor at Pavlodar State University in Kazakhstan.

Hafez research focuses on accounting and taxation of the extractive industries, with special focus on the oil and gas industry. He researched the role of IFRS 6 in harmonising accounting practices for the oil and gas industry; disclosures of decommissioning costs of the oil and gas industry, Accounting regulations of the extractive industries and taxation of the oil and gas industry.

Hafez's research appears in leading journals including Accounting Forum, Australian Accounting Review, Journal of Accounting in Emerging Economies, Energy Policy, Renewable Energy and Applied Energy.

Professor Abdo is an Associate Editor for the Journal of Applied Accounting Research and Journal of Financial Reporting and Accounting.


  • 2005–present
    Senior Lecturer in accounting, Nottingham Trent University
  • 2002–2005
    Part Time Accounting tutor, The University of Sheffield


  • 2007 
    The University of Sheffield, PhD
  • 2005 
    The University of Sheffield, PCHE
  • 2002 
    The University of Dundee, M.Acc
  • 1998 
    The University of Aleppo, P.G. Diploma in Accounting
  • 1996 
    The University of Aleppo, B.Sc Accounting


  • 2013
    Exploring the Effectiveness of the Green Deal and the Carbon Price Floor as Policy Tools for Decarbonising the UK’s Future Economy and Securing Electricity Supply, Journal of Oil, Gas & Energy Law (OGEL)
  • 2013
    An Investigation into the Current Utilisation and Prospective of Renewable Enerry Resources and Technologies in Libya, Renewable Energy Journal
  • 2012
    Do Companies’ Characteristics Play Key Roles in the Level of their Environmental Disclosures?, Energy Research Journal
  • 2012
    The Significance of Deepwater Oil Drilling for the US Energy Security: The Case of the Gulf of Mexico, Energy Research Journal
  • 2012
    Investigating the Development of Environmental Disclosures by Oil and Gas Companies Operating in Libya: A Comparative Study, International Journal of Economics and Finance Studies
  • 2011
    Energy Security: The Role of Deepwater Oil Drilling, The International Energy Journal
  • 2011
    UK energy Security: Challenges, Threats and Solutions, Energy Science and Technology
  • 2011
    Readings in the UK Energy Security, Energy Sources, Part B: Economics, Planning and Policy
  • 2011
    Discursive Resources: top managers’ identities and the long-term survival of their organisations, The International Journal of Knowledge, Culture and Change Management
  • 2011
    Understanding Discursive Resources and Strategic Decision Making: a study of the Portuguese textile industry, Lambert Academic Publishing
  • 2011
    Islamic Finance: understanding the risk management of the Islamic bonds, Sukuk, Lambert Academic Publishing
  • 2010
    Taxation of the UK Oil and Gas Production: A Non-Proprietorial Regime? , Lambert Academic Publishing
  • 2010
    The Taxation of UK Oil and Gas Production: Why the Windfalls Got Away, Energy Policy
  • 2010
    The Story of the UK Oil and Gas Taxation Policy: History and Trends, Journal of Oil, Gas & Energy Law (OGEL)
  • 2010
    Exploring Possible Effects of Changes in Capital Structure on the Market Value of Oil and Gas Companies, The International Energy Journal
  • 2010
    How Top Managers Make Sense of their Role in the Strategic Decision Making Process, The International Journal of Knowledge, Culture and Change Management
  • 2010
    The Role of Deep-water Oil Drilling in the US Energy Security: the case of the Gulf of Mexico, Lambert Academic Publishing
  • 2009
    Evaluating the Usefulness of the Interventionist Approach as a Policy Tool to Influence Oil and Gas Investment Activities: the Case of the UK, The International Energy Journal
  • 2008
    Readings in the International Oil and Gas Agreements and the Economic Rent Concept: the Governance of Petroleum Resources, The International Energy Journal

Grants and Contracts

  • 2007
    Readings in the International Oil and Gas Agreements and the Economic Rent Concept: the Governance of Petroleum Resources
    main author
    Funding Source:
    Committee of the Heads of Accounting Departments (CHA)


PhD; M.Acc; P.G. Diploma in Accounting; BSc Accounting; PCHE