Professor of Accountancy

+44 (0)131 451 8348
Room 1.19
Mary Burton Building
Heriot-Watt University
Roles and responsibilities

Professor of Accountancy

Programme Director: MSc International Accounting and Finance and MSc International Accounting and Management


Ros’s research is interdisciplinary and areas of interest and expertise include (in alphabetical order):

  • Auditing
  • Business Ethics
  • Corporate Governance
  • Corporate Social Responsibility and Sustainability
  • Financial Reporting
  • International Accounting
  • Islamic Accounting and Finance

Ros’s research broadly addresses issues related to disclosure, governance and accountability as well as business ethics.

Most of her highly cited publications fall within these areas.

Selected publications

Articles in refereed journals

  • Human Capital Disclosures in Developing Countries: Figureheads and Value Creators, (with R. Luther, M. Tayles, C. C. Huang), Journal of Applied Accounting Research, 2013, Vol. 14 No. 2.
  • A Conceptual Framework for Investigating ‘Capture’ in Corporate Sustainability Reporting Assurance (with J. Smith and J. Fairbrass),  Journal of Business Ethics, 2011, Vol. 99, No. 3, pp. 425-439.
  • Corporate Governance Quality, Audit Fees and Non-Audit Services Fees, (with M. Zaman and M. Hudaib), Journal of Business Finance and Accounting , 2011, Vol.38, No. 1-2, pp. 165-197.
  • Evidence on the Development of Sustainability Reporting: Case of a Developing Country, (with A. Amran), Business Strategy and Environment, 2010, Vol.20 No.3, pp.141-156.
  • Exploring Auditor Independence: An Interpretive Approach, (with M. Hudaib), Accounting, Auditing and Accountability Journal, 2009, Vol. 22 No. 2, pp. 221-246.
  • Intellectual Capital Disclosure and Corporate Governance Structure in UK Firms, (with J. Li and R. Pike), Accounting and Business Research, 2008, Vol. 38 No.2, pp. 139-157.


  • Spotlight on the infaq sector, (with M. Hudaib), Journal of Islamic Accounting and Business Research, 2012, Vol. 2 No.1.
  • Arab Springtime: In search of Al-Adalah Al-Ijtima’iyyah Fil Islam, (with M. Hudaib), Journal of Islamic Accounting and Business Research, 2011, Vol. 2 No.2, pp.85-91.
  • Importance of religiosity dimension in strategic management accounting for IFIs, (with M. Hudaib), Journal of Islamic Accounting and Business Research, 2011, Vol. 2 No.1, pp. 5-7.
  • Islamic Finance-From Sacred Intentions to Secular Goals?, (with M. Hudaib), Journal of Islamic Accounting and Business Research, 2010, Vol. 1 No.2.        
  • The 2Ws of Islamic Accounting, (with M. Hudaib), Journal of Islamic Accounting and Business Research, 2010, Vol. 1 No.1, pp. 5-9.

Books and research reports

  • Islamic Accounting, (with C. Napier)(eds.), 2011, Edward Elgar Publisher.
  • 'Exploring the Process of Identifying Significant Partnerships within the UK Local Authorities', (with L. Barrow), Focus on Research, ICAS, Issue 24, Autumn 2010.
  • 'Exploring Voluntary Intellectual Capital Disclosure in the UK Higher Education Sector', (with S. Yasmin), Focus on Research, ICAS, Issue 24, Autumn 2010.
  • 'Perceptions of Accountants on the Code of Ethics and the Impact of Ethical Dilemmas on the Accounting Firm’s Practice and Imag'e, (with M. Hudaib), Focus on Research, ICAS, September 2008.

Chapters in books

  • 'Auditing Islamic Financial Institutions', in Islamic Finance: Instruments and Markets (QFinance), 2010, Bloomsbury,        
  • 'A Multilevel Assessment of Corporate Social Responsibility Disclosure in Malaysia', in Fukukawa, K. (ed.), Corporate Social Responsibility in Asia, 2009, Routledge.
  • 'Accounting Policy Choice Within the Shari’ah Islami’iah Framework', in Bakar, M. D. and Engku Ali, E. R. A. (eds), Essential Readings in Islamic Finance, 2008, CERT Malaysia, pp. 317-344.

News and comment

  • Should financiers bank on a bonus?, The, 2nd February, 2011.
  • Six critical steps for banking and finance sector to attract people from ethnic minorities, 28th July, 2010.
  • What bankers need – moral compass not fat pockets, 2nd February, 2010.
  • Lessons from the crisis also apply to UK Islamic finance, 27th Nov, 2009, The Bracken column, The Banker, p. 8.
  • Time the boardroom learnt about ethics, ft soapbox, 30th Nov 2009.
  • Academic: Walker Review does not go far enough, The, 27th November 2009

Ros joined the School of Management and Languages in December 2012.

Ros was previously at Hull University Business School where she was Professor of Accounting as well as founder and director of the Centre of Accounting and Accountability Research (CAAR).  She has also held post as Professor of Accounting and Head of the Accounting and Finance group at Bradford University School of Management and has held lectureship at the University of Exeter. She has also taught both professional and academic courses in accounting and finance in various higher education institutions in Malaysia.

Professor Haniffa has lengthy experience as an enthusiastic and dedicated academic scholar at undergraduate and postgraduate levels.  She has successfully supervised a number of PhD candidates and acted as internal and external examiner for many candidates both in the UK and abroad. Ros has been a reviewer for a number of ESRC research grant applications. She was also one of the judges for The Banker Annual Bank Awards. She is frequently invited as guest speaker to deliver lectures on various aspects of Islamic accounting and finance and her other areas of expertise.

Ros is the joint founder and editor of the Journal of Islamic Accounting and Business Research (JIABR). She is the moderator for AIA's Islamic professional paper 15. She sits on a number of editorial boards and had reviewed papers for many top-tier journals in accounting, finance and management. Ros is included in the Muslim Women Power List 2009 by the Equality & Human Rights Commission, UK.