• Department Finance
  • Areas of research Corporate Governance, Corporate Reporting, Sustainability Reporting, Managerial Accounting
  • Teaching fields Accounting, Cost Control & Budgeting, Fundamentals of Management Control, Corporate Governance and Ethics


Originally from Turkey, Dr Ali Uyar obtained a Doctorate in Management Science, specialising in Finance and Accounting, in 2007, from Marmara University in Istanbul. An expert in Accounting, he holds the prestigious international Certified Management Accountant (CMA) certification from the Institute of Management Accountants in New Jersey (USA).
For many years, he has been teaching modules in the extensive domain of Accounting (from Financial Accounting to Corporate Governance, Management Accounting and Balance Sheet Analysis) for both undergraduate and postgraduate students, whether face-to-face or distance learning.

Dr Uyar's research has led to more than 50 publications in leading academic journals, book chapters and books, in collaboration with other international researchers. He is also editor of more than 20 peer-reviewed journals, has supervised numerous dissertations and co-produced articles with his students.

He has always been particularly interested in working in multicultural environments and, in addition to having collaborated with several universities in his home country, has significant international experience, having been a Professor in Kuwait, Poland and Hungary.


Uyar, A., Nimer, K., Kuzey, C., Shahbaz, M., & Schneider, F. (2021). Can e-government initiatives alleviate tax evasion? The moderation effect of ICT. Technological Forecasting and Social Change, 166, 120597.
Koseoglu, M. A., Uyar, A., Kilic, M., Kuzey, C., & Karaman, A. S. (2021). Exploring the connections among CSR performance, reporting, and external assurance: Evidence from the hospitality and tourism industry. International Journal of Hospitality Management, 94, 102819.
Uyar, A., Kuzey, C., & Kilic, M. (2021). Sustainable stock market and sustainability reporting propensity of the public sector: Mediating role of the private sector. International Journal of Public Administration, 44(4), 322-335.
Benkraiem, R., Uyar, A., Kilic, M., & Schneider, F. (2021). Ethical Behavior, Auditing Strength, and Tax Evasion: A Worldwide Perspective. Journal of International Accounting, Auditing and Taxation, 43, 100380.
Kılıç, M., Kuzey, C., & Uyar, A. (2021). An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers. Journal of International Accounting, Auditing and Taxation, 42, 100360.
Uyar, A., Kuzey, C., & Kilic, M. (2021). Testing the spillover effects of sustainability reporting: Evidence from the public sector. International Journal of Public Administration, 44(3), 231-240.
Karaman, A. S., Orazalin, N., Uyar, A., & Shahbaz, M. (2021). CSR achievement, reporting, and assurance in the energy sector: Does economic development matter?. Energy Policy, 149, 112007.
Uyar, A., Karaman, A. S., & Kilic, M. (2021). Institutional drivers of sustainability reporting in the global tourism industry. Tourism Economics, 27(1), 105-128.
Kılıç, M., Uyar, A., Kuzey, C., & Karaman, A. S. (2021). Drivers and consequences of sustainability committee existence? Evidence from the hospitality and tourism industry. International Journal of Hospitality Management, 92, 102753.
Govindan, K., Kilic, M., Uyar, A., & Karaman, A. S. (2021). Drivers and value-relevance of CSR performance in the logistics sector: A cross-country firm-level investigation. International Journal of Production Economics, 231, 107835.
Ongsakul, V., Treepongkaruna, S., Jiraporn, P., & Uyar, A. (2021). Do firms adjust corporate governance in response to economic policy uncertainty? Evidence from board size. Finance Research Letters, 39, 101613.
Karaman, A. S., Kilic, M., & Uyar, A. (2020). Green logistics performance and sustainability reporting practices of the logistics sector: The moderating effect of corporate governance. Journal of Cleaner Production, 258, 120718.
Uyar, A., Kılıç, M., & Köseoğlu, M. A. (2020). Network analysis in accounting research: an institutional and geographical perspective. Journal of Applied Accounting Research, 21(3), 535-562.
Benkraiem, R., Hamrouni, A., Miloudi, A., & Uyar, A. (2020). Boardroom attributes and trade credit under different ownership structures. Strategic Change, 29(3), 407-410.
Uyar, A., Kilic, M., Koseoglu, M. A., Kuzey, C., & Karaman, A. S. (2020). The link among board characteristics, corporate social responsibility performance, and financial performance: Evidence from the hospitality and tourism industry. Tourism Management Perspectives, 35, 100714.
Shahbaz, Muhammad, et al. "Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?." Energy Policy 143 (2020): 111582.
Uyar, A., Kılıç, M., & Koseoglu, M. A. (2020). Exploring the conceptual structure of the auditing discipline through co‐word analysis: An international perspective. International Journal of Auditing, 24(1), 53-72.
Uyar, A., Karaman, A. S., & Kilic, M. (2020). Is corporate social responsibility reporting a tool of signaling or greenwashing? Evidence from the worldwide logistics sector. Journal of Cleaner Production, 253, 119997.
Kılıç, M., Uyar, A., & Kuzey, C. (2019). The impact of institutional ethics and accountability on voluntary assurance for integrated reporting. Journal of Applied Accounting Research, 21 (1), 1-18.
Hamrouni, A., Uyar, A., & Boussaada, R. (2019). Are corporate social responsibility disclosures relevant for lenders?, 58(2), 267-279.
Uyar, A., Ramadan, A., & Nimer, K. (2019). A critical evaluation of sustainability reporting in the Gulf Cooperation Council region. International Journal of Sustainable Development, 22(3-4), 158-185.
Jiraporn, P., Uyar, A., Kuzey, C., & Kilic, M. (2019). What drives board committee structure? Evidence from an emerging market. Managerial Auditing Journal, 35(3), 373-397.
Jiraporn, P., Bouattour, M., Hamrouni, A., & Uyar, A. (2019). Does board gender diversity influence dividend policy? Evidence from France. Economics Bulletin, 39(4), 2942-2954.
Uyar, A. (2019). Evolution of annual report: A longitudinal investigation between 1973 and 2015. Strategic Change, 28(6), 517-521.
Kilic, M., Uyar, A., & Karaman, A. S. (2019). What impacts sustainability reporting in the global aviation industry? An institutional perspective. Transport Policy, 79, 54-65.
Uyar, A., Elbardan, H., & Yamen, A. (2019). Drivers of convergence/divergence of corporate governance codes of MENA countries. International Journal of Business Governance and Ethics, 13(3), 217-243.
Kuzey, C., Uyar, A., & Delen, D. (2019). An investigation of Factors Influencing Cost System Functionality Using Machine Learning Technique. International Journal of Accounting & Information Management, 27(1), 27-55.
Kilic, M., Uyar, A., & Koseoglu, M.A. (2019). Co-Authorship Network Analysis in Accounting Discipline. Australian Accounting Review, 29(1), 235-251.
Uyar, A., Boyar, E., & Kuzey, C. (2018). Does Social Media Enhance Firm Value? Evidence from Turkish Firms Using Three Social Media Metrics. The Electronic Journal of Information Systems Evaluation, 21(2), 131-142.
Karaman, A. S., Kilic, M., & Uyar, A. (2018). Sustainability reporting in the aviation industry: worldwide evidence. Sustainability Accounting, Management and Policy Journal, 9(4), 362-391.
Yamen, A., Allam, A., Bani-Mustafa, A., & Uyar, A. (2018). Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members. Journal of International Accounting, Auditing and Taxation, 32, 17-29.
Benkraiem, R., Hamrouni, A., Miloudi, A., & Uyar, A. (2018). Access to Finance for French Firms: Do boardroom attributes matter?. Economics Bulletin, 38(3), 1267-1278.
Sakunasingha, B., Jiraporn, P., & Uyar, A. (2018). Which CSR activities are more consequential? Evidence from the Great Recession. Finance Research Letters, 27, 161-168.
Nizaeva, M., & Uyar, A. (2017). Corporate governance codes of Eurasian Economic Union countries: a comparative investigation. Corporate Governance: The International Journal of Business in Society, 17(4), 748-769.
Uyar, A., & Güngörmüş, A. H. (2017). Investigation of internal and external factors causing unethical behavior of accounting professionals. In Sustainability and Management (pp. 97-108). Routledge.
Uyar, A., & Taskinsoy, J. (2017). Sustainability reporting in the airline industry: the case of Turkish Airlines. In Sustainability and Management (pp. 126-144). Routledge.
Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27-39.
Kilic, M., & Uyar, A. (2017). Adoption process of IFRS for SMEs in Turkey: Insights from academics and accountants. Accounting and Management Information Systems, 16(2), 313-339.
Uyar, A., Gungormus, A. H., & Kuzey, C. (2017). Impact of the Accounting Information System on Corporate Governance: Evidence from Turkish Non-Listed Companies. Australasian Accounting, Business and Finance Journal, 11(1), 9-27.
Uyar, A. (2017). Stand‐Alone Sustainability Reporting Practices in an Emerging Market: A Longitudinal Investigation. Journal of Corporate Accounting & Finance, 28(2), 62-70.
Uyar, A., & Kuzey, C. (2016). Does management accounting mediate the relationship between cost system design and performance?. Advances in Accounting, 35, 170-176.