Professor Hafez Abdo PhD, M.Acc, PCHE, PG.Dip, BSc

Professor of Accounting

Summary

I am a Professor of Accounting at Sheffield Hallam University, and joined Sheffield Business School in November 2018. I have held previous positions at Nottingham Trent University and the University of Sheffield.

My research focuses on accounting and taxation of the extractive industries, with particular focus on the oil and gas industry. I have published in leading journals including Accounting Forum, Australian Accounting Review, Energy Policy, Renewable Energy and Applied Energy.

My role at the Department of Accounting and Finance of the Sheffield Business School involves mentoring early career researchers, research management, teaching and doctorate supervision.

About

I am a Professor of Accounting at Sheffield Hallam University, joining in 2018. I have held previous positions at Nottingham Trent University and the University of Sheffield, and am a visiting Professor at Pavlodar State University in Kazakhstan.

My research focuses on accounting and taxation of the extractive industries, with special focus on the oil and gas industry. I 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 and taxation of the UK's oil and gas industry.

I have published in leading journals including Accounting Forum, Australian Accounting Review, Energy Policy, Renewable Energy and Applied Energy.

I have served as an external examiner for two UK universities: Coventry University and the University of Sheffield. I acted as a validating team member on a number of academic courses designed by a number of UK and overseas universities.

My role at the Department of Accounting and Finance of the Sheffield Business School involves mentoring early career researchers and developing and enhancing a research environment that allows producing high quality research output. I teach Financial Accounting and Reporting modules and supervises Doctorate students, and welcome PhD applications on accounting related topics.

Research

Accounting regulations for the extractive industries

Petroleum fiscal regimes and taxation of the oil and gas industry

Financial Accounting and Reporting of the oil and gas industry

Publications

Journal articles

Abdo, H., Darwish, S., & AlShuwaiee, W. (2018). Opportunities, challenges and risks of transition into renewable energy: the case of the Arab Gulf Cooperation Council. International Energy Journal, 18 (4). http://www.rericjournal.ait.ac.th/index.php/reric/article/view/1823

Abdo, H., Saiymova, M., & Pilipenko, E.N. (2018). Some innovative methods of the civil service personnel management in the Republic of Kazakhstan. The Journal of Economic Research and Business Administration, 125 (3). http://be.kaznu.kz/index.php/math/article/view/2167

Abdo, H., Mangena, M., Needham, G., & Hunt, D. (2018). Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views. Accounting Forum. http://doi.org/10.1016/j.accfor.2018.10.001

Abdo, H., & Nuno Teixeira de Gouveia, R. (2017). The Portuguese and British Business Angel “Reality”: Heroes and Villains. Change Management: An International Journal, 17 (1), 1-17. http://doi.org/10.18848/2327-798x/cgp/v17i01/1-17

Aldrugi, A., & Abdo, H. (2016). Social and Environmental Disclosure Rating in the Libyan Oil and Gas Sector. Change Management: An International Journal, 16 (3), 1-17. http://doi.org/10.18848/2327-798x/cgp/v16i03/1-17

Abdo, H. (2016). Accounting for Extractive Industries: Has IFRS 6 Harmonised Accounting Practices by Extractive Industries? Australian Accounting Review, 26 (4), 346-359. http://doi.org/10.1111/auar.12106

Abdo, H., & Kouhy, R. (2016). Readings in the UK energy security. Energy Sources, Part B: Economics, Planning and Policy, 11 (1), 18-25. http://doi.org/10.1080/15567249.2011.588669

Mohamed, A.M.A., Al-Habaibeh, A., Abdo, H., & Elabar, S. (2015). Towards exporting renewable energy from MENA region to Europe: An investigation into domestic energy use and householders' energy behaviour in Libya. Applied Energy, 146, 247-262. http://doi.org/10.1016/j.apenergy.2015.02.008

Khan, S., Abdo, H., & Al-Ghabban, A. (2015). Investigating Consumer Awareness of Energy Efficiency in Saudi Arabia. Energy Research Journal, 6 (1), 1-6. http://doi.org/10.3844/erjsp.2015.1.6

Aldrugi, A., & Abdo, H. (2014). Determining the Motives or Reasons that Make Companies Disclose Environmental Information. Journal of Economics, Business and Management, 117-121. http://doi.org/10.7763/joebm.2014.v2.109

Abdo, H. (2013). Investigating the effectiveness of different forms of mineral resources governance in meeting the objectives of the UK petroleum fiscal regime. Energy Policy, 65, 48-56. http://doi.org/10.1016/j.enpol.2013.10.021

Mohamed, A.M.A., Al-Habaibeh, A., & Abdo, H. (2013). An investigation into the current utilisation and prospective of renewable energy resources and technologies in Libya. Renewable Energy, 50, 732-740. http://doi.org/10.1016/j.renene.2012.07.038

Moritz, (2013). INVESTIGATING EFFECTS OF GREEN TAXES ON INVESTMENTS IN RENEWABLE ENERGIES: THE CASE OF THE UK. Energy Research Journal, 4 (2), 39-51. http://doi.org/10.3844/erjsp.2013.39.51

Mohamed, (2013). THE SIGNIFICANCE OF UTILISING RENEWABLE ENERGY OPTIONS INTO THE LIBYAN ENERGY MIX. Energy Research Journal, 4 (1), 15-23. http://doi.org/10.3844/erjsp.2013.15.23

Hussein, (2012). DO COMPANIESâ CHARACTERISTICS PLAY KEY ROLES IN THE LEVEL OF THEIR ENVIRONMENTAL DISCLOSURES? Energy Research Journal, 3 (1), 1-11. http://doi.org/10.3844/erjsp.2012.1.11

Abdo, H., & Aguiar, M. (2011). Discursive Resources: Top Managers’ Identities and the Long-term Survival of their Organizations. The International Journal of Knowledge, Culture, and Change Management: Annual Review, 10 (12), 49-62. http://doi.org/10.18848/1447-9524/cgp/v10i12/50077

Abdo, H., & Vellacott, M. (2011). Energy security: The role of deepwater oil drilling. International Energy Journal, 12 (4), 219-234.

Hamza, (2011). The Significance of Deepwater Oil Drilling for the US Energy Security: The Case of the Gulf of Mexico. Energy Research Journal, 2 (2), 38-50. http://doi.org/10.3844/erjsp.2011.38.50

Abdo, H., & Aguiar, M. (2010). How top managers make sense of their role in the strategic decision-making process: an investigation into the Portuguese textile industry. International Journal of Knowledge, Culture and Change Management, 10 (6), 1-17. http://doi.org/10.18848/1447-9524/CGP/v10i06/49992

Abdo, H. (2010). The taxation of UK oil and gas production: why the windfalls got away. Energy Policy, 38 (10), 5625-5635. http://doi.org/10.1016/j.enpol.2010.05.010

Abdo, H., & Wilkinson, R. (2010). Exploring possible effects of changes in capital structure on the market value of oil and gas companies. International Energy Journal, 11 (3), 163-172. http://www.rericjournal.ait.ac.th/index.php/reric/issue/view/57

Abdo, H. (2009). Evaluating the usefulness of the interventionist approach as a policy tool to influence oil and gas investment activities: The case of the UK. International Energy Journal, 10 (2), 61-70.

Abdo, H. (2008). Readings in the international oil and gas agreements: the governance of petroleum resources. International Energy Journal, 9 (3), 163-174. http://www.rericjournal.ait.ac.th/index.php/reric/article/view/482

Conference papers

Abdo, H., & Mangena, M. (2018). Accounting disclosures of provisions for decommissioning oil and gas installations: the case of oil and gas companies listed in the UK. Proceedings of the 8th Annual International Conference on Accounting and Finance (AF 2018). http://dl4.globalstf.org/?wpsc-product=accounting-disclosures-of-provisions-for-decommissioning-oil-and-gas-installations-the-case-of-oil-and-gas-companies-listed-in-the-uk

Abdo, H., Mangena, M., Needham, G., & Hunt, D. (2017). Provisions for Oil and Gas Decommissioning Costs: Compliance with Disclosure Requirements by Oil and Gas Companies Listed in the UK. In ICAS, A.C. (Ed.) International Conference on Accounting Studies (ICAS) 2017, 18 September 2017 - 20 September 2017. ICAS

Al-Marri, W., Al-Habaibeh, A., & Abdo, H. (2017). Exploring the Relationship between Energy Cost and People's Consumption Behaviour. Energy Procedia, 105, 3464-3470. http://doi.org/10.1016/j.egypro.2017.03.793

Book chapters

Abdo, H., & Ackrill, R. (2016). Readings in UK renewable energy policy: The role of waste-to-energy in achieving green energy targets - the case of anaerobic digestion. In Renewable Energy: Sources, Applications and Emerging Technologies. (pp. 35-56).

Abdo, H. (2014). Mineral resources governance, the uk petroleum fiscal regime: A historical evaluation. In Progress in Economics Research. (pp. 61-82). Nova Science Publishers: http://www.novapublishers.org/catalog/product_info.php?cPath=23_29&products_id=50341

Media

Abdo, H. (2018). Sputnik discusses oil prices with Professor Hafez Abdo. Sputnik Radio International: https://soundcloud.com/radiosputnik/sputnik-discusses-oil-prices-with-professor-hafez-abdo

Abdo, H. (2018). 'Oil prices are going to increase above hundred dollars within a few weeks' - expert. Sputnik Radio International: https://soundcloud.com/radiosputnik/oil-prices-are-going-to-increase-above-hundred-dollars-within-a-few-weeks-expert

Abdo, H. (2018). Dr Hafez Abdo on reports that Saudi Arabia increases oil production. Radio Sputnik: https://soundcloud.com/radiosputnik/saudi-arabia-increases-oil-production-with-dr-hafez-abdo

Hafez Abdo