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Dr Anwar Halari

Profile summary

Professional biography

Before joining the OU, Anwar was a Senior Lecturer at the University of Buckingham, where he also held the position of Programme Director for the Accounting and Financial Management Programme. Prior to that, he taught at University of Dundee and University of St Andrews. 

Anwar completed his undergraduate studies in Accounting at the University of Dundee, where he received a First Class Honours degree. He then went on to earn a Master's degree in Accounting and Finance from the same university, graduating with distinction. In 2013, he received his PhD in Finance from the University of Dundee. Anwar is also a Senior Fellow of the Higher Education Academy and a member of CPA Australia. He has served as ad hoc reviewer for various journals and sits on the Editorial Board for two peer-reviewed journals.

Anwar mainly teaches Financial Accounting, Management Accounting, CSR, Sustainability, Financial Management, Corporate Governance and Ethics at both undergraduate and postgraduate levels. His early research investigated calendar anomalies within the Islamic and Gregorian calendars and whether there is an interaction effect when anomalies from both calendars coincide. His current research is interdisciplinary and focused on accountability, sustainability, governance and social and environmental impacts of organisations. He is currently investigating the role of accountants in the move towards sustainability, with a particular emphasis on the circular economy, and how accountabilities are enacted within governance structures in religious institutions with a particular focus on everyday practices of accountability.

Professional Associations/Memberships:

  • Member of CPA Australia
  • Senior Fellow of Higher Education Academy (SFHEA)
  • Member of British Accounting and Finance Association 
  • Member of European Accounting Association

Research Funding:

Principal investigator for an OU FBL Seedcorn funded project: Islamic banking as a social captial tool: a critical examination of Islamic banking in the UK

Principal investigator for an OU FBL Seedcorn funded project: The role of accounting in the circular economy

Principal investigator for an OU FBL Seedcorn funded project: The Impact of Corporate Political Contributions on Firm Risk Taking Behaviour in an International Context

Teaching interests

Current teaching:

  • Qualification Lead for Accounting 
  • B859 - Financial strategy: valuation, governance and ethics (MSc in Finance)
  • B392 - Advanced Management Accounting
  • B292 - Management Accounting
  • B291 - Financial Accounting
  • B294 - Financial Analysis and Decision Making
  • B860 - Research Methods

External collaborations

External Examiner: 

  • University of Dundee (BAcc Accountancy)
  • University of Bolton (BA and MSc Accounting and Finance programmes)
  • Birmingham City University (BA Accounting and Finance programmes)
  • De Montfort University collaborative programme with AUP in Malaysia (Accounting and Finance programmes)


Exploring accountant’s involvement in circular economy: experiences and perspectives of practitioners (2023-07-14)
Halari, Anwar and Baric, Marijana
Qualitative Research in Accounting & Management, 20(4) (pp. 421-446)

Compliance or non‐compliance during financial crisis: Does it matter? (2023-07)
Ahmad, Sardar; Akbar, Saeed; Kodwani, Devendra; Halari, Anwar and Shah, Syed Zubair
International Journal of Finance and Economics, 28(3) (pp. 2348-2366)

Corporate Strategy, Political Contributions and Corporate Risk-Taking (2023-04)
Halari, Anwar; Ahmad, Sardar; Ullah, Subhan and Amankwah-Amoah, Joseph
Corporate Governance, 23(7) (pp. 1484-1505)

The implementation of sustainability practices in Arab higher education institutions (2023-02)
Al Mahameed, Muhammad; Riaz, Umair; Salem Aldoob, Mohammad and Halari, Anwar
Journal of Financial Reporting and Accounting ((Early Access))

Organisational non-compliance with principles-based governance provisions and corporate risk-taking (2021-11)
Ahmad, Sardar; Akbar, Saeed; Halari, Anwar and Shah, Syed Zubair
International Review of Financial Analysis, 78, Article 101884

Fair value accounting: Perspective on stewardship function (2021-10)
Dusan, Andrejcik; Gurcharan, Singh and Halari, Anwar
Journal of Accounting and Taxation, 13(4) (pp. 226-242)

Taking advantage of Ramadan and January in Muslim countries (2019-11)
Halari, Anwar; Helliar, Christine; Power, David and Tantisantiwong, Nongnuch
The Quarterly Review of Economics and Finance, 74 (pp. 85-96)

The efficacy of macroeconomic policies in resolving financial market disequilibria: A cross-country analysis (2019-01-13)
Singh, Gurcharan; Wilson, Albert and Halari, Anwar
International Journal of Finance and Economics, 24(1) (pp. 647-667)

Corporate Governance Mechanisms and Risk-taking in South Africa (2019)
Singh, Gurcharan; Halari, Anwar and Satoh, William
International Journal of Business Governance and Ethics, 13(4) (pp. 361-384)

East Meets West: When the Islamic and Gregorian Calendars Coincide (2018-06-30)
Tantisantiwong, Nongnuch; Halari, Anwar; Helliar, Christine and Power, David
British Accounting Review, 50(4) (pp. 402-424)

Islamic Calendar Anomalies: Pakistani Practitioners' Perspective (2018)
Halari, Anwar; Helliar, Christine; Power, David and Tantisantiwong, Nongnuch
Qualitative Research in Financial Markets, 10(1) (pp. 71-84)

Islamic calendar anomalies: Evidence from Pakistani firm-level data (2015-11-30)
Halari, Anwar; Tantisantiwong, Nongnuch; Power, David M. and Helliar, Christine
The Quarterly Review of Economics and Finance, 58 (pp. 64-73)

A “Black Mirror: Bandersnatch” inspired activity (2023-10-12)
Halari, Anwar and Tori, Daniele
Accounting Café

How interest-free loans are helping the floods victims of Pakistan (2022-11-01)
Halari, Anwar
The Open University

More sustainable universities in a post-COVID world? (2020-09-15)
Halari, Anwar
The Open University Business School

Why accountants of the future will need to speak blockchain and cryptocurrency if they want your money (2018-03-20)
Halari, Anwar
The Conversation

UK auto lenders are missing a valuable business opportunity (2016)
Halari, Anwar
Asset Finance International