Dr. Gagan Kukreja is an Associate Professor of Accounting in Ahlia University as well as Director (Professional Development), Bahrain Overseas Centre of Institute of Cost Accountants of India.

He is also Treasure of Bahrain Chapter of Certified Fraud Examiners. He has over 18 years of experience in university teaching. He is actively giving training to CA, CPA, CMA, CIA and ACCA students.

Dr. Kukreja is a qualified doctorate supervisor of Brunel UK. He is on the International Review Panel of Pearson Education and is an organizing team member in various local and international conferences and has chaired various technical sessions of international conferences as well. He also serves as a member of the editorial boards in a number of international referred journals and has presented many papers in international conferences organised in the USA, Singapore, India, and Bahrain.

As a Native to India, Dr Gagan attended the Chaudhary Charan Singh University, Meerut, India where he finished his Bachelor, Master and Doctorate. He was awarded Junior Research Fellowship from University Grants Commission, India and various professional qualifications such CPA (US), ACCA (UK), CMA (US & India) and CIA (US).

Dr. Gagan played instrumental role in professional qualification integration in various programmes offered by College of Business & Finance of Ahlia. He used latest e-learning tools extensively in his teaching and learning approach and he has consistently assisted the university in QA matters.


Gagan Kukreja’s research interest is in the area of financial accounting with a focus on corporate disclosure, earnings management, forensic accounting and corporate governance. He is also active in research in audit field such as auditor independence.

Research in Progress:

  • Integrated Reporting
  • Auditor Independence and Audit Quality;
  • Corporate Governance and Quality of Financial Reporting.


Dr. Gagan Kukreja Research


  • Financial Accounting,
  • Contemporary Issues of Accounting
  • Cost and Managerial Accounting
  • Financial Management
  • Auditing & Assurance
  • Portfolio Management
  • Equity Research


  • Supervising Ph.D. candidates;
  • Supervising MBA, MS Engineering Management Students of George Washington University, USA for their dissertation;
  • Supervising BS students for their research project.


  • White Collar Fraud at Koss – Learnings for Business Sustainability, International Conference on Research and Business Sustainability organized by IIT Roorke, India and Sheffield Hallam University, UK in Noida during 4th and 6th December 2015.


  • Accounting Misstatements or Accounting Fraud: A Closer Look at Tesco’s Accounting, 4th International Conference on Emerging Trends in Finance & Accounting, 21-22 August, Mysore, India.


  •  New Role of Audit Committee: An Post Financial Crisis Analysis, International Conference on Strategic Management & Research, Singapore, 23-24 July, 2012


  • Audit Committee Effectiveness in Pursuit of Corporate Governance Excellence, International Conference on Business and Technology, Baltimore, Maryland, United States of America, 24-27 September, 2009


  • Benchmarking Audit Committee in pursuit of Corporate Governance Excellence: A post Lehman Brothers’ Lesson, 4th International Benchmarking Conference 2009, Bahrain, 27-28 October, 2009.



  1. The Factors Influencing Auditor Independence: The Perceptions Of Auditors In Bahrain, Albaqali, Q., and Kukreja, G. (2017), Corporate Ownership and Control, Vol. 14 (2) (contd. 2), pp. 369-382.

  2. Blind Eye on Internal Controls Resulted in the Theft of $ 34 Million: A Case Study of Governance Failure of Koss, Kukreja, G., and Gupta, S. (2016) Oil, Gas & Energy Quarterly, Vol. 65 (2), pp. 331-342.

  3. Accounting Misstatements: Can the Oil Industry Learn from Tesco’s Rapid Fall from Grace?’, Kukreja, G and Brown, R., (2016) Oil, Gas and Energy Quarterly, Vol. 64(3), pp. 529-546.

  4. White Collar Fraud: A Case Study of KOSS, Kukreja, G and Brown, R., (2016), Case Study in Business and Management, Vol. 3(1), pp. 22-37.

  5. Tesco Accounting Misstatements: Myopic Ideologies Overshadowing Larger Organizational Interests, Kukreja, G., and Gupta, S. (2016), SDMIMD Journal of Management, Vol. 7(1), pp. 9-27.

  6. Free Cash Flow as a Determinant of Performance and Stock Price Movement in Multinational Energy Companies, Al-Alawi, A., Kukreja, G., and Gupta, K., (2016), Journal of Business Management and Information Systems, Vol. 3(1), pp. 11-29.

  7. A Study of HR Audit Evaluation Performance: Perceptions of Bahrain’s Wholesale Bankers, Bader, E., and Kukreja, G., (2015), Journal of Business Management and Information Systems, Vol. 2(2), pp. 38-52.

  8. The Role of Forensic Accounting in Fraud Investigation: A Survey Based Research from Kingdom of Bahrain, Al-Musalam, L., and Kukreja, G., (2015), Journal of Business Management and Information Systems, Vol. 2(1), pp. 168-184.

  9. Evaluating the perceptions of Investment Banks on the Effectiveness of Financial Audit Report: Evidence from Kingdom of Bahrain, Ateya, G., and Kukreja, G., (2015), International Journal of Managerial Studies and Research, Vol. 3(7), pp. 78-105.

  10. Factors Affecting Business Environment for Investments: A Survey of Bahrain Businessmen, Kukreja, G. and Al-Shirawi, A., (2014), Journal of Asian Business Strategy, Vol. 4 (12), pp. 194-199.

  11. The determinants of students’ performance in introductory accounting courses: Evidence from Kingdom of Bahrain, Kukreja, G., and Habib, M. (2013), Journal of emerging issues in Economics, Finance & Banking, Vol. 1(3), pp 183-201.

  12. Impact of new corporate governance code on disclosures: Evidence from Bahraini listed commercial Banks, Kukreja, G. (2013), Advances In Management & Applied Economics, Vol. 3(3), pp. 171-191.

  13. Intra-trading mechanism of gold futures: An empirical investigation, Mittal, P., and Kukreja, G. (2013), Interdisciplinary Journal of Contemporary Research in Business, Vol. 4(9), pp. 469-478.

  14. Investors’ perception for stock market: Evidence from national capital region of India, Kukreja, G. (2012), Interdisciplinary Journal of Contemporary Research in Business, Vol. 4(8), pp. 712-726.

  15. The auditing quality and accounting conservatism, Hamdan, A., Kukreja, G., Awwad, B., and Dergham, M. (2012), International management review, Vol. 8(2), pp. 33-50.


  1. Strategic and Governance Failure: A Case of British Home Stores, Kukreja, G. (14-15 January, 2017), 4th International Conference on Current Research in Applied Business and Social Science, Delhi, India. 14-15 January.

  2. Accounting Misstatements or Accounting Fraud: A Closer Look at Tesco’s accounting, Kukreja, G. (21 -22 August 2016), 4th International Conference on Emerging Trends in Finance & Accounting, Mysore, India. 21 – 22 August.

  3. White Collar Fraud at KOSS – Learning for Business Sustainability, Kukreja, G. (4-6 December, 2015), 4th International Conference on Research and Business Sustainability, Noida, India. 4 – 6 December.