Associate Professor
  • B.A. – Addis Ababa University  (Ethiopia), 2000
  • M.Sc. – Maastricht University  (The Netherlands), 2007
  • MBA in Accounting and Finance - Maastricht School of Management (The Netherlands), 2005
  • MBA in Corporate Strategy and Economic Policy - Maastricht School of Management (The Netherlands), 2005
  • PhD - Maastricht University (The Netherlands), 2013

Dr. Abiot M. Tessema is an Associate Professor at Zayed University.  He holds a PhD from Maastricht University, the Netherlands. In 2007, he earned a Master of Science in Human Development and Social Protection (Economics) from Maastricht University, a Master of Business Administration in Corporate Strategy and Economic Policy, and a Master of Business Administration in Accounting and Finance from Maastricht School of Management (MsM) in 2005. Named as an outstanding MBA graduate in the 2005/06 academic year, he was also the first person to receive two MBA degrees with distinction in the same academic year in MsM’s history.  He also holds the Certified Public Accountant (CPA) designation from Australia.  Abiot has served as an Assistant Chair of Accounting Department of College of Business of Zayed University. Before joining Zayed University, he held numerous posts including Lecturer, Chair of Accounting Department, Research and Strategy Development Director, Leadership Development Program Director, Project Review and Development Deputy Director, and Research and Publication Officer. He taught several accounting courses at the graduate and the undergraduate level in Zayed University (UAE), Maastricht University (the Netherlands), Unity University and Micro-Link Information Technology College (Ethiopia). He was named a Best Lecturer of the 2001-02 academic year and Best Employee of the Year in 2006 by Unity University’s Board. He received the Exemplary Merit Award twice in 2016 and 2018 and was nominated for awards for teaching excellence in 2017, and research and service excellence in 2018 at Zayed University, the UAE.  His research has appeared in prominent journals such as Journal of International Accounting Auditing & Taxation, International Journal of Managerial Finance, The International Finance, Economics Letters, and The Journal International Financial Management and Accounting. He is an active member of the CPA (Australia), the American Accounting Association (AAA), and a Fellow of the Higher Education Academy (FHEA), UK.


Abu Dhabi - Khalifa City, FF1-2-036

Teaching Areas

Accounting, Finance, and Economics

Research and Professional Activities

Refereed Articles

  • Tessema, A. (2022), “Investors' Reaction to Good and Bad Macro-Economic News: The Role of Quality Accounting Disclosure“, International Journal of Managerial Finance, forthcoming (with Rubbaniy)
  • Tessema, A. (2021), “COVID-19, Lockdowns and herding towards a cryptocurrency market-specific implied volatility index“, Economics Letters, Volume 207 (with Rubbaniy, Polyzos, Rizvi)
  • Tessema, A. (2020), “Audit quality, political connections and information asymmetry: Evidence from banks in the Gulf Co-operation Council countries, “International Journal of Managerial Finance, Vol. 16 No. 5, pp. 673-698
  • Tessema, A. (2019), “The impact of corporate governance mechanisms and political connections on information asymmetry: International evidence from banks in the GCC region,” Journal of International Accounting, Auditing and Taxation, 35:1-17.
  •  Tee K, and Tessema A. (2019), “Stock market reactions to dividend and earnings announcements in a tax-free environment”, International Finance. 1-19.
  • Tessema, A. (2018), “Accounting for derivatives and CEO cash bonus: the role of macroeconomic uncertainty," International Journal of Disclosure and Governance, 15(2),115-127.
  • Tessema, A, Jagadish, D., & Kim Sung, M. (2018), “Earnings Quality and Group Dynamics: The case of South Korea”, International Journal of Disclosure and Governance.
  • Tessema, A. & Duemes, R. (2018), “SFAS 133 and Income Smoothing via Discretionary Accruals: The Role of Hedge Effectiveness and Market Volatility,” Journal of International Financial Management and Accounting, 29(2), 105-130.
  • Garas, S., Tessema, A., & Tee, K. (2017), “The impact of Islamic Financial Services Board Standard No. 3 on corporate governance of listed firms in Kuwait,” International Journal of Disclosure and Governance, 14 (3), 251–263.
  • Tessema, A., Garas, S., & Tee, K. (2017), “The impact of Islamic accounting standards on information asymmetry: The case of Gulf Cooperation Council (GCC) member countries,” International Journal of Islamic and Middle Eastern Finance & Management, 10 (2), 170-185.
  • Tessema, A. (2016), “Mandatory hedging disclosure and risk management activities: the impact of product market competition,” International Journal of Accounting and Information Management, 24 (1),82-96.
  • Tessema, A. & Dandu, J. (2016), “International Financial Reporting Standards Compliance and Information Asymmetries: The Role of Enforcement Authority and Audit Quality,” International Journal of Applied Business and Economic Research, 14 (6), 3993-4010.
  • Tessema, A. & Waal A. (2007), “The Balanced Scorecard as a Performance Management Model and the Feasibility of its Application,” Ethiopian Journal of Business and Development, 1(1), 41-49.


  • Tessema, A. (2010). The Economic Consequences Accounting for Derivatives. Netherlands: Maastricht University.  
  • Tessema, A. (2010).  The Balanced Scorecard as Performance Management Model: The Feasibility of its Application in Ethiopia's State-owned Enterprises LAP Lambert Academic Publishing.  
  • Tessema, A. (2010).  Disparities in Infant and Child Health Status: A Comparative Study of two Rural Regions of Ethiopia LAP Lambert Academic Publishing.  
  • Tessema, A. (2010).  Meeting the Challenges of Quality and Financial Management: A case of Private Higher Education Institutions (PHEIs) in Ethiopia LAP Lambert Academic Publishing.


  • 2021 Certified Public Accountant (CPA), Australia
  • 2021 Fellow of the Higher Education Academy (FHEA), UK.

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