Mohammed Hajihashemi

PhD Student
Mohammad obtained a Bachelor degree in Accounting from University of Esfahan. He later acquired a Masters degree in Accounting from University of Glasgow. Prior to commencing his PhD program at Glasgow Caledonian University, he worked in several accounting firms and experienced preparing and auditing income tax provisions for publicly held and private corporations, advising on various tax credits and accounting method projects.

Research Project Title:

Examination of measurement bases for financial reports


Dr Kazem Falahati, Mr Patrick Devlin

Department & Subject Group:

Department of Law, Economics, Accountancy & Risk, Glasgow School for Business & Society

Research Interests

His research interest includes financial accounting and reporting issues, particularly in the field of accounting standard setters

Current Research

His current research focuses on the financial reporting of financial contracts including loans, mortgages and derivatives e.g. credit default swaps (CDS) and Credit put options (CPO).


“Expected Versus Incurred Credit Loss Model, Relevance and Reliability” (Hajihashemi, M. and K. Falahati, 2013)