Associate Professor

Bio

Dr. Abiot M. Tessema is an Associate Professor of Accounting and Assistant Dean for Student Affairs in the College of Business at Zayed University, Abu Dhabi Campus, United Arab Emirates. He earned his Ph.D. from the School of Business and Economics (SBE) at Maastricht University, where he also completed an M.Sc. in Human Development and Social Protection (Economics) at the Maastricht Graduate School of Governance.

He holds two MBAs with distinction—in Accounting & Finance and in Corporate Strategy & Economic Policy—awarded by the Maastricht School of Management (now part of Maastricht University – SBE). Named Outstanding MBA Graduate in 2005/06, he was the first in the school’s history to earn two MBA degrees with distinction in the same academic year. He also holds a B.A. in Accounting from the Faculty of Business and Economics, Addis Ababa University, Ethiopia.

Dr. Tessema is a CPA (Australia) and a Fellow of the Higher Education Academy (UK). He has held several leadership roles, including Assistant Dean for Student Affairs and Assistant Chair of the Accounting Department, and has extensive teaching experience at both undergraduate and graduate levels in the UAE, the Netherlands, and Ethiopia. Prior to joining Zayed University, he held academic and administrative positions such as Lecturer, Chair of the Accounting Department, Research and Strategy Development Director, Leadership Development Program Director, Project Review and Development Deputy Director, and Research and Publication Officer.

His research examines the impact of corporate governance, ESG, and financial reporting (IFRS vs. US GAAP) on organizational performance and capital market outcomes. He also explores auditing, political connections, and board gender diversity, focusing on how these factors influence capital market reactions and stakeholder decisions. He has published in leading journals, including Accounting in Europe, International Journal of Managerial Finance, Journal of International Accounting, Auditing and Taxation, Journal of Cleaner Production, Meditari Accountancy Research, Corporate Social Responsibility & Environmental Management, Journal of Financial Reporting and Accounting, International Journal of Accounting and Information Management, International Journal of Ethics and Systems, and Gender in Management: An International Journal.

Dr. Tessema has received numerous awards recognizing his excellence in teaching, research, and service. At Zayed University, he was honored with the Outstanding Faculty Award – Service Category in 2024 and the Research Incentive Fund Award in 2022. He was also nominated for several awards, including the Teaching Award (2017 and 2022) and the Service Award (2018 and 2022). Earlier in his career, he earned the ABP and MGSoG Fellowship at Maastricht Graduate School of Governance, Maastricht University, Netherlands (2007), the Nuffic Fellowship Award in the Netherlands (2004), and was recognized as Best MBA Graduate of the Year at Maastricht School of Management, Netherlands (2005). Additionally, he received accolades at Unity University, Ethiopia, as Best Employee (2006) and Best Junior Instructor (2001)

Office

Abu Dhabi - Khalifa City, FF1-2-073

Email:

Abiot.tessema@zu.ac.ae

Teaching Areas

Accounting, Finance, and Economics

Research and Professional Activities

Tessema, A. 2025. Corporate Governance Dynamics in the GCC Countries: The Influence of Gender Diversity and Political Connections on Earnings Management. Gender in Management: An International Journal, forthcoming. DOI: 10.1108/GM-05-2025-0274 (with Heba)

Tessema, A. 2025. Balancing Act: Corporate Governance and Biodiversity Conservation in Extractive Sector. Journal of Cleaner Production, Vol. 519. https://doi.org/10.1016/j.jclepro.2025.146021 (with Ammad and Hoa)

Tessema, A. 2025. The Dual Impact of Audit Partner Busyness and Boardroom Gender Diversity on Audit Quality in Australia. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-02-2024-0074 (with Ammad and Atia)

Tessema, A. 2024. Empowering Change: The Role of Gender Diversity in Steering ESG Integration into Executive Compensation. Corporate Social Responsibility and Environmental Management, forthcoming. https://doi.org/10.1002/csr.2907 (with Ammad and Atia)

Tessema, A. 2024. Board Gender Diversity, Audit Quality, and the Moderating Role of Political Connections: Evidence from the Gulf Co-operation Council Countries (GCC). International Journal of Accounting and Information Management, forthcoming. https://doi.org/10.1108/IJAIM-11-2023-0286 (with Ammad and Kaleem)

Tessema, A. 2024. Corporate Governance, Earnings Management and the Moderating Role of Political Connections: Evidence from the Gulf Co-operation Council Countries. International Journal of Ethics and Systems, forthcoming. https://doi.org/10.1108/IJOES-02-2024-0056 (with Ammad and Kaleem)

Tessema, A. 2024. Does Mandatory Recognition of Derivatives and Hedging Activities Influence Investors’ Uncertainty and Diversity of Opinion? The Moderating Role of Product Market Competition. Accounting in Europe, 21(1), pp. 101-121.

Tessema, A. 2024. Role of Corporate Governance on Performance: Evidence from Conventional versus Islamic Banks Listed across the GCC. Journal of Accounting and Finance.

Tessema, A. 2023. Do Stock Market Fear and Economic Policy Uncertainty Co-Move with COVID-19 Fear? Evidence from the US and UK. Studies in Economics and Finance, 40(1), pp. 192-212. https://doi.org/10.1108/SEF-10-2021-0408 (with Rubbaniy and Khalid)

Tessema, A. 2023. Investors’ Responses to Macroeconomic News: The Role of Mandatory Derivatives and Hedging Activities Disclosure. International Journal of Managerial Finance, 19(1), pp. 173-202. https://doi.org/10.1108/IJMF-12-2020-0635 (with Rubbaniy)

Tessema, A. 2022. Audit Rotation, Information Asymmetry, and the Role of Political Connections: International Evidence. Meditari Accountancy Research, 31(5), pp. 1352-1385. https://doi.org/10.1108/MEDAR-03-2021-1226 (with Heba)

Tessema, A. 2021. COVID-19, Lockdowns and Herding towards a Cryptocurrency Market-Specific Implied Volatility Index. Economics Letters, 207, pp. 1-6. https://doi.org/10.1016/j.econlet.2021.110017 (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, 16, pp. 673-698. https://doi.org/10.1108/IJMF-01-2020-0027

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, pp. 1-17.

Tessema, A. 2019. Stock Market Reactions to Dividend and Earnings Announcements in a Tax-Free Environment. International Finance, 22, pp. 241-259. (with Tee)

Tessema, A. 2018. Earnings Smoothing and CEO Cash Bonus Compensation: The Role of Mandatory Derivatives Disclosure Policy. International Journal of Disclosure and Governance, 15, pp. 115-127.

Tessema, A. 2018. The Impact of Ownership Structure on Earnings Quality – The Case of South Korea. International Journal of Disclosure and Governance, 15, pp. 129-141. (with Jagadish, D. & Kim Sung, M.)

Tessema, A. 2018. Earnings Quality and Group Dynamics: The Case of South Korea. International Journal of Disclosure and Governance, 15, pp. 129-161. (with Jagadish, D. & Kim Sung, M.)

Tessema, A. 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, pp. 105-130. (with Duemes, R.)

Tessema, A. 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, pp. 251–263. (with Garas, S., & Tee, K.)

Tessema, A. 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, pp. 170-185. (with Garas, S. & Tee, K.)

Tessema, A. 2017. Dividend Yield and Stock Returns under a Tax-Free Environment. SSRN.

Tessema, A. 2016. Mandatory Hedging Disclosure and Risk Management Activities: The Impact of Product Market Competition. International Journal of Accounting and Information Management, 24, pp. 82-96.

Tessema, A. 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, pp. 3993-4010. (with Dandu, J.)

Tessema, A. 2007. The Balanced Scorecard as a Performance Management Model and the Feasibility of its Application. Ethiopian Journal of Business and Development, 1, pp. 41-49.

Tessema, A. 2013. The Economic Consequences of Accounting for Derivatives, Maastricht University, Netherlands.

Tessema, A. 2008. Disparities in Infant and Child Health Status: A Comparative Study of Two Rural Regions of Ethiopia, LAP Lambert Academic Publishing.

Tessema, A. 2008. The Balanced Scorecard as Performance Management Model: The Feasibility of its Application in Ethiopia's State-owned Enterprises, LAP Lambert Academic Publishing.

Tessema, A. 2007. Meeting the Challenges of Quality and Financial Management: A Case of Private Higher Education Institutions (PHEIs) in Ethiopia, LAP Lambert Academic Publishing.