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Khaled Samaha

  • Position: Professor, Accounting
  • Department: Youssef Nabih Department of Accounting
  • Email: [email protected]
Brief Biography

Khaled Samaha is a tenured professor at The American University in Cairo (AUC). He holds a PhD from Manchester Business School, United Kingdom (2005) and an MSc from Birmingham Business School, United Kingdom (1999). He has taught graduate, and undergraduate courses in financial accounting, intermediate accounting, auditing, and contemporary issues in financial reporting and has been presented with several teaching awards. In 2012, Samaha was recognized with the very prestigious AUC Excellence in Teaching Award.

Professionally, Professor Samaha is a Certified Public Accountant (CPA) from the Egyptian Society for Accountants and Auditors (ESAA), and is certified by the Central Accounting Organization (CAO), Central Bank of Egypt (CBE) and the Egyptian Financial Supervisory Authority (EFSA). Samaha is currently serving as an external auditor to several companies listed on the Egyptian Stock Exchange (EGX). Additionally, he is currently serving as an audit consultant on a project with the Egyptian Ministry of Transport (MOT) and the government of the Italian Republic on restructuring the Egyptian National Railways (ENR). He has also previously served as a consultant in many missions with the World Bank and the Binational Fulbright Commission in Egypt, the commission for educational and cultural exchange between the United States and Egypt.

Samaha is also a member of the American Accounting Association (AAA) and the European Accounting Association (EAA). He has extensive practical experience in applying International Financial Reporting Standards (IFRSs) and has published five papers about convergence with IASs/IFRSs in Egypt. Professor Samaha is an active European Accounting Association (EAA) member. He has served on many committees for this organization and has presented his research papers at its annual congress. Professor Samaha has published more than 25 articles in reputable and top-tier journals.

Samaha is currently acting as the academic adviser to the Accounting Association (AA) club, which is the accounting club at AUC that links the academic and practical aspects of accounting, allowing students access to actual professionals. The accounting association also aims to offer various services to accounting students, presenting an annual accounting simulation and inviting accounting, auditing and tax guest speakers.

Research Interest
  • Harmonization of Accounting Standards
  • Compliance with International Financial Reporting Standards (IFRS)
  • Accounting in Developing Countries
  • International Accounting Education
  • Disclosure and Positive Accounting Theory
  • Financial Reporting on the Internet
  • The use of Analytical procedures in Auditing
  • Corporate Governance and Financial Reporting
  • Information Systems in SMEs
  • Corporate Social Responsibility disclosures
  • Narrative reporting
  • Internal Control Quality and External Audit Delays in developing countries
  • Disclosure and Cost of Equity capital in developing countries
  • Positive Accounting Theory and compliance with IASs/IFRSs
  • Meta-analysis and voluntary disclosure
  • Voluntary Disclosure via Social Media

Publications

  • International Journal of Auditing
  • Advances in Accounting
  • Journal of International Accounting
  • Auditing and Taxation
  • Managerial Auditing Journal
  • Journal of Applied Accounting Research
  • International Journal of Accounting
  • Auditing and Performance Evaluation
  • International Journal of Accounting and Information Management
  • Journal of Accounting in Emerging Economies
  • Journal of Financial Reporting and Accounting, Research in Accounting in Emerging Economies
  • Corporate Governance: the International Journal of Business in Society
  • International Journal of Disclosure and Governance
  • Afro Asian Journal of Finance and Accounting 
  • Journal of Current Research in Global Business
  • Journal of Accounting, Business and Management
  • International Journal of Accounting and Finance
  • Corporate Ownership and Control
  • International Journal of Management and Decision Making

Other Publications

PhD, Awarded 2005, Manchester Business School, University of Manchester – United Kingdom

  • Major in accounting and minor in international accounting
  • Thesis Title: International Accounting Standards in an Emerging Capital Market: A Study of Compliance and Factors Explaining Compliance in Listed Egyptian Companies

MSc, Awarded 15 December 1999 with distinction, Birmingham Business School, University of Birmingham – United Kingdom

  • Major in accounting and finance, minor in cost accounting
  • Thesis Title: Measuring and Reporting the Cost of Quality using an Activity-based Costing (ABC) approach

BSc June 1994, Faculty of Commerce, Cairo University (Excellent with Honours)

  • Major in Accounting

GCE, June 1990, Cambridge General Certificate of Secondary Education – United Kingdom (5A)

  • ACCT 2001 Introduction to Financial Accounting
  • ACCT 3001 Intermediate Accounting I
  • ACCT 3002 Intermediate Accounting II
  • ACCT 3004 Cost Accounting
  • ACCT 4003 Contemporary Issues in Accounting
  • Samaha, K., and Khlif, H. (2017). Audit-Related Attributes, Regulatory Reforms and Timely Disclosure: Further Evidence from an Emerging Market, forthcoming, Journal of Financial Reporting and Accounting, Vol. 15, Issue 2, Emerald, ISSN: 1985-2517
  • Samaha, K., and Khlif, H., Dahawy, K. (2016). Compliance with IAS/IFRS and its Determinants: a Meta-Analysis, Journal of Accounting, Business and Management (JABM), Vol. 23, Issue 1, pp. 41-63, ISSN (Print): 0216-423X.
  •  Khlif, H. and Samaha, K. (2016). Audit Committee Activity and Internal Control Quality in Egypt: Does an External Auditor’s Size Matter?, Managerial Auditing Journal (MAJ), Vol. 31, Issue 3, pp. 269-289, ISSN (Print): 0268-6902, Imprint: Emerald publishers – UK.
  • Samaha, K., and Khlif, H. (2016). Adoption of and Compliance with IFRS in Developing Countries: a Synthesis of Theories and Directions for future Research, Journal of Accounting in Emerging Economies (JAEE), Vol. 6, Issue 1, pp. 33-49, Print ISSN: 2042-1168, Imprint: Emerald – UK.
  • Samaha, K., Khlif, H. and Hussainey, K. (2015). The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis, Journal of International Accounting, Auditing and Taxation (JIAAT), Vol. 24, Issue 1, pp. 13-28, ISSN: 1061-9518, Imprint: Elsevier - USA.
  • Khlif, H., Samaha, S. and Azzam, I. (2015). Disclosure, Ownership Structure, Earnings Announcement Lag and Cost of Equity Capital in Emerging Markets: the case of the Egyptian Stock Exchange, Journal of Applied Accounting Research (JAAR), Vol. 16, Issue 1, pp. 28 - 57, Print ISSN: 0967-5426, Imprint: Emerald – UK.
  • Khlif, H., and Samaha, K. (2014). Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange, International Journal of Auditing (IJAU), Vol. 18, Issue 2, pp. 139-154, ISSN (Online): 1099-1123, Imprint: Wiley Blackwells– UK.
  • Abd El-Meguid, A, Samaha, K., and Dahawy, K. (2014). Preliminary Evidence on the Relationship between Corporate Governance Attributes and Audit Committee Functionality in Egypt:  Beyond Checking the Box, Corporate Governance: the International Journal of Business in Society (CG), Vol. 14, Issue 2, pp. 197-210, DOI: 10.1108/CG-01-2011-0004, Print ISSN: 1472-0701, Imprint: Emerald publishers – UK.
  • Samaha, K., (2013). Progressing Corporate Governance Disclosure in Egypt: Current Status and Action Plan, Corporate Ownership and Control, Vol. 10, Issue 4 (Summer), pp: 9-20, ISSN - 1727-9232 (printed version), ISSN - 1810-0368 (CD version), ISSN - 1810-3057 (online version), Imprint: Virtus Interpress – Ukraine.
  • Samaha, K., Dahawy, K., Hussainey, K and Stapleton, P. (2012). The Extent of Corporate Governance Disclosure and Its Determinants in a Developing Market: The Case of Egypt, Advances in Accounting, Vol. 28, Issue 1, pp: 168-178, doi:10.1016/j.adiac.2011.12.001, ISSN: 0882-6110, Imprint: Elsevier – USA.
  • Samaha, K., Dahawy, K., Abdel-Meguid, A., and Abdallah, S. (2012). Propensity and Comprehensiveness of Corporate Internet Reporting in Egypt: Do Board Composition and Ownership Structure Matter?, International Journal of Accounting and Information Management (IJAIM), Vol. 20, Issue 2, pp: 142-170, Print ISSN: 1834-7649, Imprint: Emerald publishers – UK.
  • Samaha, K., and Abdallah, S. (2012), Further Evidence on Web-Based Corporate Disclosures in Developed versus Developing Countries: A Comparative Analysis of Nature and Determinants in Egypt and the UK, International Journal of Disclosure and Governance (IJDG), Vol. 9, Issue 2, pp: 148-180, ISSN: 1741-3591 EISSN: 1746-6539, Imprint: Palgrave Macmillan – UK, Advance online publication, September 1, 2011; doi:10.1057/jdg.2011.17
  • Samaha, K. and Dahawy, K.  (2011) An Empirical Analysis of Corporate Governance Structures and Voluntary Corporate Disclosure in Volatile Capital Markets: the Egyptian Experience, International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Special issue on Financial reporting, Transparency, and Corporate Governance: Issues in volatile international markets, Vol. 7, Nos 1/2, pp: 61-93, ISSN (Online): 1740-8016, ISSN (Print): 1740-8008, DOI: 10.1504/IJAAPE.2011.037726, Imprint: Inderscience publishers – UK.
  • Dahawy, K. and Samaha, K. (2010) An Investigation of the Views and Perceptions of External Users of Corporate Annual Reports in Emerging Economies: the case of Egypt, International Journal of Accounting and Finance (IJAF), Vol. 2, No. 3/4, pp: 331–367, ISSN (Online): 1752-8232, ISSN (Print): 1752-8224, DOI: 10.1504/IJAF.2010.034402, Imprint: Inderscience publishers – UK.
  • Samaha, K. and Dahawy, K. (2010) Factors Influencing Corporate Disclosure Transparency in the Active Share Trading Firms: An Explanatory Study, Research in Accounting in Emerging Economies, Volume 10, Emerald Group Publishing Limited, pp.87-118, ISSN (Print): 1479-3563, DOI: 10.1108/S1479-3563(2010)0000010009, Emerald publishers – UK.
  • Samaha, K. and Hegazy, M. (2010) An empirical investigation of the use of ISA 520 “analytical procedures among Big 4 versus non-Big 4 audit firms in Egypt”, Managerial Auditing Journal (MAJ), Vol. 25, Issue 9, pp: 882 - 911, ISSN (Print): 0268-6902, DOI: 10.1108/02686901011080053, Imprint: Emerald publishers – UK.
  • Samaha, K. (2010) Do Board Independence and Audit Committees Motivate Disclosure on Different Corporate Governance Information Categories in the Annual Reports in Developing Countries? International Research Journal of Finance and Economics (IRJFE), Issue 57, pp: 206-225, Print ISSN: 1450-2887, Imprint: EuroJournals publishers – UK.
  • Samaha, K. and Stapleton, P. (2009) Firm specific determinants of the extent of compliance with International Accounting Standards in the Corporate annual reports of companies listed on the Egyptian Stock Exchange: A Positive Accounting Approach, Afro-Asian Journal of Finance and Accounting (AAJFA), Vol. 1, No. 3, pp: 266-294, ISSN (Online): 1751-6455, ISSN (Print): 1751-6447, DOI: 10.1504/AAJFA.2009.024302, Imprint: Inderscience publishers – UK.
  • Samaha, K., Dahawy, K, Stapleton, P., and Conover, T. (2009) Progressing Egypt towards Convergence with IFRS: An Agenda for Future Research”, Journal of Current Research in Global Business (JCRGB), Vol. 12, No. 18 (Fall), pp: 54-65, ISSN (Print): 1050-6292, Issued by the Library of Congress – Washington, Published by the Association for Global Business (AGB) – USA, School of Management, College of Professional Studies, Regis University.
  • Samaha, K. and Baki, A. (2009) An Exploratory Study of the Relevance of Trans National Global Information System to Small and Medium Enterprises: Evidence from Egypt, International Journal of Management and Decision Making (IJMDM), Special issue on Decision Support Systems and Knowledge Management in SMEs, Vol. 10, Nos. 1/2, pp: 4-32, ISSN (Online): 1741-5187, ISSN (Print): 1462-4621, DOI: 10.1504/IJMDM.2009.023912, Imprint: Inderscience publishers – UK.
  • Samaha, K. and Stapleton, P. (2008) Compliance with International Accounting Standards in a National Context: Some Empirical Evidence from the Cairo and Alexandria Stock Exchanges, Afro-Asian Journal of Finance and Accounting (AAJFA), Vol. 1, No. 1, pp: 40-66, ISSN (Online): 1751-6455, ISSN (Print): 1751-6447, DOI:10.1504/AAJFA.2008.016890, Imprint: Inderscience publishers – UK.

Google Scholar Citation Index

To view the citation index, click here.

Refereed Book

  • Wild, J. Chiappeta, B. and Shaw, K and Samaha, K. (2017). Fundamental Accounting Principles, ME Second Edition, 2nd edition, Forthcoming, McGraw Hill International limited – UK, ISBN 978-0-07-713950-6.
  • Wild, J. Chiappeta, B. and Shaw, K, Dahawy, K. and Samaha, K. (2012 - 2016). Fundamental Accounting Principles, ME First Edition, 1st edition, McGraw Hill International limited – UK, ISBN 978-0-07-713950-6, 1,204 pages           

Refereed Book Chapters

  • Samaha, K. and Abdallah, S. (2011) A comparative analysis of activity-based costing and traditional costing systems: the case of Egyptian Metal Industries Company, Chapter 4, In Cases on Businesses in the MENA Region: New Trends and Opportunities, Published by IGI Global for publication, Hershey, USA, pp. 41-53. DOI: 10.4018/978-1-60960-583-4, ISBN 978-1-60960-583-4 (hbk.) -- ISBN 978-1-60960-584-1 (ebook), DOI: 10.4018/978-1-60960-583-4.ch004
  • Dahawy, K. and Samaha, K. (2011) Blending Information and Communication Technology (ICT) with an Accounting System: The Case of the Egyptian International Motors Company (EIM), Chapter 1, In Cases on Businesses in the MENA Region: New Trends and Opportunities, Published by IGI Global for publication, Hershey, USA, pp. 1-9. DOI: 10.4018/978-1-60960-583-4, ISBN 978-1-60960-583-4 (hbk.) -- ISBN 978-1-60960-584-1 (ebook), DOI: 10.4018/978-1-60960-583-4.ch001
  • Samaha, K. and Dahawy, K. (2010) information System strategy development and implementation in the Egyptian small and medium construction enterprises, Chapter V, In E-Strategies for Technological Diffusion and Adoption: National ICT Approaches for Socioeconomic Development, Published by IGI Global for publication, Hershey, USA, pp. 88-121. DOI: 10.4018/978-1-60566-388-3, ISBN: 978-1-60566-388-3 (hbk.), EISBN: 978-1-60566-389-0 (ebook) DOI: 10.4018/978-1-60566-388-3.ch005

Working Papers

  • Samaha, K. and Edwards, P. (2004) The relevance and Demand for International Accounting Standards to Emerging Capital Markets: the Case of Egypt, Working Paper series (November 2004), Manchester Business School, University of Manchester – UK.
  • Samaha, K. and Edwards, P. (2004) Dejure Similarities and Differences between National Accounting Standards and IASs: the case of Egypt”, Working Paper series (October 2004), Manchester Business School, University of Manchester – UK.
  • Abd El-Meguid, A, Samaha, K., Khlif, H. and Dahawy, K. The Determinants of Auditor Selection in Egypt: Client Characteristics, Corporate Governance and the Demand for Audit Quality, working paper, AUC.

Invited Articles in Professional Journals

  • Samaha, K (2013). Corporate Clarity: What does it take for Egyptian companies to become more transparent and boast better corporate governance?AUC Business Review, Issue 2 (Summer), pp: 48-51, Published by: AUC Business Review is a quarterly trade magazine produced by the School of Business at the American University in Cairo (AUC) in partnership with International Business Associates Group-IBA Media LTD (IBAG-IBA Media).
  • Samaha, K (2009). A Study of the relationship between Company Characteristics and the implementation of the Egyptian Accounting Standards (EASs): The Story of Listed Egyptian Companies, The Accountant, Vol. 33/34, March, pp: 77-88, Published by: The Egyptian Society of Accountants & Auditors (ESAA).
  • Samaha, K and Stapleton, P. (2008). Compliance with International Accounting Standards in a National Context: Some Empirical Evidence from the Cairo and Alexandria Stock ExchangesBusiness Communication Headline News, Published by Bovee and Tholl

Work In Progress

  • Khlif, H., Samaha, S., and Soliman, M. Internal Control Quality and Cost of Equity Capital: Evidence from the Egyptian Stock Exchange.
  • Fathy, R., Samaha, K., Badr El Din, A. A Multi-Level Cloud Computing Integrated Assessment Methodology for Safe Affordable Public Transportation: Impact on Productive and Financial Efficiency in the Railway Industry
  • Samaha, K., Bassiouny, D., Khlif, H. Corporate governance attributes and social and environmental disclosure: evidence from Egypt
  • Samaha, K., Abdallah, S., Egypts’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence
  • Samaha, K. Preparing an optimal production plan and a revised forecast for trading results when there is a limiting factor: the case of Egyptian Motors Company (Teaching Case).
  • Samaha, K. Application of Activity-based Costing, Target costing and Pricing in a manufacturing company: the Case of Egyptian Ceramica Art Company (Teaching Case).

Conferences and Presentations

  • Samaha, K. and Khlif, H. (2016). Corporate Governance Reforms and Internal Control Quality in Egypt: do Audit Quality and Ownership Structure matter?, Proceedings of the 39th European Accounting Association (EAA) Annual Congress, Mecc Masstricht, Netherlands, from 11–13 May 2016, Session GV-RF01 Institutional Environment and Impact of Regulation, Thursday 12 May, 9-10:30 am, Room W2.4Yen, Chair: Mary Allen Carter.
  • Samaha, K. and Khlif, H. (2014). Audit-related Factors, Corporate Governance Mechanisms, Regulatory Reforms, Industry Effects and Timely Disclosure in the MENA Region: Evidence from Egypt, Proceedings of the 37th European Accounting Association (EAA) Annual Congress, Tallin, Estonia, from 21-23 May 2014, Session: GV-RF, Friday 23 May, 9:00-10:30 am, House: EBS, room 302, Chair: Mircea Epure.
  • Samaha, K. (2013). Progressing Corporate Governance Disclosure in Egypt: Current Status and Action Plan, Proceedings of the Ukrainian Academy of Banking of the National Bank of Ukraine conference on Banking, governance and regulation, Sumy, Ukraine, from 23-24 May 2013, National Bank of Ukraine, Pokrovska Str. 9/1, Sumy, 40000, Ukraine, Chair  Anatoliy Yepifanov, Professor, Rector, Ukrainian Academy of Banking of the National Bank of Ukraine (Ukraine), Editor-in-Chief of “Banks and Bank Systems”, Serhiy Kozmenko, Professor, Vice-Rector, Ukrainian Academy of Banking of the National Bank of Ukraine (Ukraine), Editor-in-Chief of “Investment Management and Financial Innovations”, Alexander Kostyuk, Professor, Ukrainian Academy of Banking of the National Bank of Ukraine (Ukraine), Wilhelm-Rieger Professor, Friedrich-Alexander-Universität Erlangen-Nürnberg (Germany), Editor-in-Chief of “Corporate Ownership and Control” and “Governance and Regulation”
  • Abd El-Meguid, A, Samaha, K., Khlif, H. and Dahawy, K. (2013). The Determinants of Auditor Selection in Egypt: Client Characteristics, Corporate Governance and the Demand for Audit Quality, Proceedings of the AAA Annual meeting and Conference on teaching and learning in Accounting, 3-7 August 2013, Anaheim, CA - USA. Research Interaction Session V (Board 47), Wednesday August 7, 2013 9:45 AM – 11:00 AM.
  • Samaha, K., Khlif, H. and Dahawy, K. (2013). A meta-analytic review of the determinants of the degree of compliance with IAS/IFRS, Proceedings of the 36th European Accounting Association (EAA) Annual Congress, Paris, France, from 6-8 May 2013, Session FRRF20, Title: Financial Reporting, room A409, Tuesday 7 May, 16:00 - 17:30 pm, Chair: Reggy Hooghiemstra, page 106.
  • Samaha, K., Khlif, H. and Dahawy, K. (2012). Relevance of Regulation theories, Positive Accounting Theories for Explaining de facto Compliance with IASs/IFRSs: Implications for Developing Countries, Proceedings of the American Accounting Association (AAA) Annual Meeting, Washington, D.C., USA, from 4-8 August 2012, Session 9.33 Title: IFRS Adoption, Moderator: Alireza Daneshfar, University of New Haven, Presentation Date/Time: Wednesday August 8, 2012 - 4:00 pm-5:30 pm, (NASBA Field of Study: Accounting)
  • Samaha, K., Khlif, H. and Azzam, I. (2012). Disclosure, Corporate Governance and Cost of Equity Capital in Emerging Markets: Evidence from the Egyptian Stock Exchange, Proceedings of the 35th European Accounting Association (EAA) Annual Congress, Ljubljana, Slovenia, from 9-11 May 2012, GV.RF. session 09, Room P-111, Friday 11 May, 14:00-15:30 pm, Chair: Galassi Giusepe, (Abstract ID: 15339, page 386).
  • Samaha, K., Dahawy, K., Abd El-Meguid, A, and Abdallah, S. (2011). Association between Corporate Governance Structures and Corporate Internet Reporting: Evidence on the propensity and Comprehensiveness in listed Egyptian Firms, Proceedings of the 34th  European Accounting Association (EAA) Annual Congress, Rome, Italy, from 20-22 April 2011, FAPS 16, Room 206B, Friday 22 April, 16:17:30 pm, Chair: Mahmoud Hossain, (Abstract ID: 11379, page 159).
  • Samaha, K., Abd El-Meguid, A, and Dahawy, K. (2011). Corporate Governance Attributes and Audit Committee Functionality: Empirical Evidence from Egypt, Proceedings of the AAA Annual meeting and Conference, Engage to make a difference, 6-10 August 2011, Denver, CO – USA.
  • Samaha, K., Dahawy, K., and Hussainey, K. (2011). Internal Control Mechanisms and Corporate Narrative Reporting in listed Egyptian Companies: the Case of EGX 100, Proceedings of the 34th  European Accounting Association (EAA) Annual Congress, Rome, Italy, from 20-22 April 2011, GVR 02, Room 201, Thursday 21 April, 9:10:30 am, Chair: Karin Jonnergard, (Abstract ID: 11365, page 390-391).
  • Samaha, K. (2010). Egyptian Accounting Standards from a Tax point of view, Proceedings of the 16th annual Conference organized by The Egyptian Society for Public Finance & Taxes and Price Waterhouse Coopers (PWC),, Kamilia Hall, Air Defense Hall, June 27-29, 2010, Day 2, 12 to 1:45pm, Concurrent Session 4. Conference theme: The Egyptian Tax System: Practical obstacles for applying the recent tax regulations and its effect on decreasing the tax revenues in Egypt (in Arabic).
  • Samaha, K. (2010). Egyptian Accounting Standard number 8 (Long Term Construction Contracts) and Egyptian Accounting Standard number 5 (Change in Accounting Policy) and the tax effect in light of the new Tax Law 91 for the year 2005 and its executive regulations, Proceedings of the 16th annual Conference organized by The Egyptian Society for Public Finance & Taxes and Price Waterhouse Coopers (PWC), Kamilia Hall, Air Defense Hall, June 27-29, 2010, Day 3, 11:45 to 1:45pm, Concurrent Session 7.  Conference theme: The Egyptian Tax System: Practical obstacles for applying the recent tax regulations and its effect on decreasing the tax revenues in Egypt (in Arabic).
  • Samaha, K., Dahawy, K., Abdel Megid, A and Abdallah, S. (2010). The impact of Corporate Governance mechanisms on Corporate Internet Reporting propensity and comprehensiveness: Evidence from the Emerging Market of Egypt, American Accounting Association, Proceedings of the AAA Annual meeting and Conference on Teaching & Learning in Accounting, 31 July-4 August 2010, San Francisco, CA – USA. Panel 1.27 (International Corporate Governance and Disclosure), Monday August 2, 2010 10:15 AM – 11:45 AM  Discussant: Christian Stadler, Royal Holloway, University of London
  • Samaha, K., Dahawy, K., Abdel Megid, A and Abdallah, S. (2010). Corporate Governance and Internet Reporting: The Egyptian Story, Kuwait Society for Accountants and Auditors, Proceedings of the second KSAA Annual meeting and Conference on the role of Accounting in stabilizing the Financial Markets, Kuwait Society for Accountants and Auditors, 1-2 December 2010, Kuwait.
  • Samaha, K., Dahawy, K., and Stapleton, P. (2010). Relationship between Corporate Governance, Firm Characteristics and Corporate Governance Disclosure: Evidence from the Egyptian Stock Exchange, Proceedings of the 33rd European Accounting Association (EAA) Annual Congress, Istanbul, Turkey, from 19-21 May 2010, GV.RF.19, Session 4 Wednesday 16.00 - 17.30 /Saturn B (Abstract ID: 7468, page 357).
  • Samaha, K. and Dahawy, K. (2009). Ownership structure, Proportion of Independent Directors on the Board, Existence of Audit Committees and Voluntary Disclosure: Evidence from the Actively Traded listed Egyptian Companies (CASE 30 index), Proceedings of the 32nd European Accounting Association (EAA) Annual Congress, Tampere, Finland, from 12-15 May 2009, GV.PS.6, Session 3 Thursday 09.00 - 10.30 /Linna K109 (Abstract ID: 3530, page 158).
  • Samaha, K. and Dahawy, K. (2009). Determinants of Corporate Governance Disclosure in a Developing Market: The Case of Egypt, Proceedings of the American Accounting Association (AAA) Annual meeting and Conference on Teaching & Learning in Accounting - Accounting at a Tipping Point, 1-5 August 2009, New York – USA, AAA Research Interaction Session II (Board 40),  Monday August 3, 2009 3:00 PM – 4:30 PM
  • Samaha, K., Dahawy, K, Stapleton, P., and Conover, T. (2009). Progressing Egypt towards Convergence with IFRS: An Agenda for Future Research, Proceedings of the annual meeting of the Association for Global Business, International Academy of Linguistics Behavioral and Social Sciences Annual Research, November 12-15, in Orlando, Florida, Session 22 Time: 9:00-10:30 a.m, Session Title: Accounting and Risk Issues Room: Spring Lake, Moderator: Janikan Supanvanij - St. Cloud State University
  • Samaha, K. and Dahawy, K. (2008). Perceptions of Financial Statement users in an emerging economy: The case of Egypt, Proceedings of the American Accounting Association (AAA) Annual Conference in Building our Accounting Community, Panel 5.29 (Financial Issues), 3-6 August 2008, Anaheim, California - USA.  Tuesday, August 5, 2008, 2:00 pm – 3: 300 pm
  • Samaha, K., (2004). Compliance with the International Accounting Standards in the Capitalistic Emerging Capital Markets:  An Empirical Study of The Extent of de facto Compliance and Factors Explaining Compliance/Non-Compliance in Listed Non-Financial Egyptian Companies, Proceedings of the 16th Accounting, Business & Financial History Annual Conference, 16-17 September 2004, Cardiff Business School – UK.
  • Samaha, K. (2003). Level of compliance with IASs disclosure and measurement/presentation requirements in non-financial companies: Some empirical evidence from annual reports of companies listed on the Cairo and Alexandria stock exchange, Proceedings of the British Accounting Association (BAA) Annual Conference, 23-24 April 2003, Manchester Business School – UK

Technical Reports and Consulting Activities

  • 2016 - Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2015 of the Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR); Report was presented to the Ministry of Transport (MOT) (In Arabic).
  • 2016 - Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2015 of the Egyptian Railways Maintenance and Services CO. (ERMAS) – A Subsidiary of the Egyptian National Railways (ENR); Report was presented to the Ministry of Transport (MOT) (In Arabic).
  • 2016 - Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2015 of the Egyptian Railway Medical CO. (ERMED) – A Subsidiary of the Egyptian National Railways (ENR); Report was presented to the Ministry of Transport (MOT) (In Arabic)
  • 2016 - Report on the Strengths and Weaknesses of the Financial and Tax Performance for the Year Ending in 2015 of the Railway for Integrated Services Insurance and Cleanliness CO. (ERIS) – A Subsidiary of the Egyptian National Railways (ENR); Report was presented to the Ministry of Transport (MOT) (In Arabic).
  • 2016 - Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2015 of the Egyptian Railway for Tourism CO. (ERNST) – A Subsidiary of the Egyptian National Railways (ENR); Report was presented to the Ministry of Transport (MOT) (In Arabic).
  • (2016) Share Valuation Report of the Arabian Industrial Food Company “Domty” – Cairo – Egypt. Report was conducted in collaboration with Ernst & Young, EFG Hermes and Pharos Holding to determine the fair market value of the company’s share to be listed on the Egyptian Stock Exchange. The company was successfully listed on the 24 March 2016.
  • 2015 – Support the Egyptian National Railway (ENR) Restructuring and Development Plan: I provided an audit report relating to auditing the financial and administrative documents related to the funds disbursement of the FINAL YEAR by the Italian government to the Egyptian government and its related use by the Egyptian government in order to implement the project activities. The objective of this audit was to determine whether the grant funds received by the Egyptian government during the period 1 October 2013 through 30 September 2014 have been used for the intended purpose. Specifically, I determined the grant that had been received, the stated purpose of the grant, the time of performance requirements, the amount of grant funds expended, if the funds were expended for the proper purpose and in the proper time frame, and if any grants had to be returned for lack of use (October 2015).
  • 2015 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2014 of the Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2015 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2014 of the Egyptian Railways Maintenance and Services CO. (ERMAS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2015 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2014 of the Egyptian Railway Medical CO. (ERMED) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2015 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2014 of the Railway for Integrated Services Insurance and Cleanliness CO. (ERIS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2015 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2014 of the Egyptian Railway for Tourism CO. (ERNST) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2014 – “Support the Egyptian National Railway (ENR) restructuring and development plan”. I provided an audit report relating to auditing the financial and administrative documents related to the funds disbursement by the Italian government to the Egyptian government and its related use by the Egyptian government in order to implement the project activities. The objective of this audit was to determine whether the grant funds received by the Egyptian government during the period 1 October 2012 through 30 September 2013 have been used for the intended purpose. Specifically, I determined the grant that had been received, the stated purpose of the grant, the time of performance requirements, the amount of grant funds expended, if the funds were expended for the proper purpose and in the proper time frame, and if any grants had to be returned for lack of use (December 2014).
  • 2014 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2013 of the Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2014 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2013 of the Egyptian Railways Maintenance and Services CO. (ERMAS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2014 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2013 of the Egyptian Railway Medical CO. (ERMED) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2014 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2013 of the Railway for Integrated Services Insurance and Cleanliness CO. (ERIS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2014 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2013 of the Egyptian Railway for Tourism CO. (ERNST) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2013 - I provided an audit report relating to auditing the financial and administrative documents related to the funds disbursement by the Italian government to the Egyptian government and its related use by the Egyptian government in order to implement the project activities. The objective of this audit was to determine whether the grant funds received by the Egyptian government during the period 20 March 2011 through 19 March 2012 have been used for the intended purpose. Specifically, I determined the grant that had been received, the stated purpose of the grant, the time of performance requirements, the amount of grant funds expended, if the funds were expended for the proper purpose and in the proper time frame, and if any grants had to be returned for lack of use (December 2013).
  • 2013 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2012 of the Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2013 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2012 of the Egyptian Railways Maintenance and Services CO. (ERMAS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2013 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2012 of the Egyptian Railway Medical CO. (ERMED) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2013 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2012 of the Railway for Integrated Services Insurance and Cleanliness CO. (ERIS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2013 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2012 of the Egyptian Railway for Tourism CO. (ERNST) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2012 - I provided an audit report relating to auditing the financial and administrative documents related to the funds disbursement by the Italian government to the Egyptian government and its related use by the Egyptian government in order to implement the project activities. The objective of this audit was to determine whether the grant funds received by the Egyptian government during the period 20 March 2010 through 19 March 2011 have been used for the intended purpose. Specifically, I determined the grant that had been received, the stated purpose of the grant, the time of performance requirements, the amount of grant funds expended, if the funds were expended for the proper purpose and in the proper time frame, and if any grants had to be returned for lack of use (December 2012).
  • 2012 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2011 of the Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2012 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2011 of the Egyptian Railways Maintenance and Services CO. (ERMAS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2012 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2011 of the Egyptian Railway Medical CO. (ERMED) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2012 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2011 of the Railway for Integrated Services Insurance and Cleanliness CO. (ERIS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2012 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2011 of the Egyptian Railway for Tourism CO. (ERNST) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2011 – Provided a Technical report to the Minister of Transport Mr. Alaa Fahmy, relating to the current status of 5 subsidiaries of the Egyptian National Railways (ENR). The report includes information about the financial regulations, documentation, inventory systems and the current accounts with the parent company.
  • 2011 – Report on evaluating the current financial regulation of the Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Board Chairman, (In Arabic).
  • 2011 - ‘Discussion of the Report on the financial transactions related to the fund provided by the Italian government and the subsequent allocation and utilization of funds within the project: Support the Egyptian National Railway (ENR) restructuring and development plan’, Report was presented earlier to the Ministry of Transport (MOT) on April 2010.
  • 2011 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2010 of the Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2011 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2010 of the Egyptian Railways Maintenance and Services CO. (ERMAS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2011 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2010 of the Egyptian Railway Medical CO. (ERMED) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2011 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2010 of the Railway for Integrated Services Insurance and Cleanliness CO. (ERIS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2011 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2010 of the Egyptian Railway for Tourism CO. (ERNST) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2010-2011 - Conducted a comprehensive feasibility study for Draya University. The study was presented to the shareholders, focusing on the financing plan, quarterly financial statements, projected capital expenditures and financial highlights and returns.
  • (2010-2011) Ceramica Art. Complete analysis of the accounting system that resulted in a full report to update the accounting system to operate at a level comparable to the requirements of the international accounting standards.
  • (2010-2011) Nour for Home Appliances. Complete analysis of the accounting system that resulted in a full report to update the accounting system to operate at a level comparable to the requirements of the international accounting standards.
  • (2009-2011) Have been assigned by the Trans IT company (A subsidiary of the Railway company) to conduct a share valuation study to be presented to Trans IT in its attempt to acquire 75% of the Integrated IT company. Study was successfully submitted and discussed on 30 March 2011
  • 2010 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2009 of the Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2010 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2009 of the Egyptian Railways Maintenance and Services CO. (ERMAS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2010 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2009 of the Egyptian Railway Medical CO. (ERMED) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2010 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2009 of the Railway for Integrated Services Insurance and Cleanliness CO. (ERIS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2010 - I delivered a financial reporting and documentation templates to  the Ministry of Transport and to the Italian government represented by Ferroivie Stato S.p.A. (FS Holding) as part of auditing the funds contributed by the Italian government to restructure the Egyptian National Railway services (March 2010).
  • 2010 - I provided an audit report relating to auditing the financial and administrative documents related to the funds disbursement by the Italian government to the Egyptian government and its related use by the Egyptian government in order to implement the project activities. The objective of this audit was to determine whether the grant funds received by the Egyptian government during the period 20 March 2009 through 19 March 2010 have been used for the intended purpose. Specifically, I determined the grant that had been received, the stated purpose of the grant, the time of performance requirements, the amount of grant funds expended, if the funds were expended for the proper purpose and in the proper time frame, and if any grants had to be returned for lack of use (June 2010).
  •  (2009) Evaluation Report for Ceramica Art Company. Report to be presented to the Investment Authority in Egypt to re-evaluate the company based on the requirements of the Egyptian Accounting Standards.
  • 2009 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2008 of the Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2009 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2008 of the Egyptian Company for Railway Maintenance and Services (ERMAS) – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2009 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2008 of the Railway Hospital – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2009 - ‘Report on the Strengths and Weaknesses of the Financial and Tax performance for the year ending 2008 of the Railway integrated services company – A Subsidiary of the Egyptian National Railways (ENR)’, Report was presented to the Ministry of Transport (MOT), (In Arabic).
  • 2009 Provided an Invoicing Cycle, Chart of Accounts, and Financial, Purchasing and Inventory regulations for The Railway integrated services company – A Subsidiary of the Egyptian Company for railway services.
  • 2009 Provided an Invoicing Cycle, Chart of Accounts, and Financial, Purchasing and Inventory regulations for The National company for Hotels and Tourism services – A Subsidiary of the Egyptian Company for railway services.
  • 2009 Provided an Invoicing Cycle, Chart of Accounts, and Financial, Purchasing and Inventory regulations for The Railway Hospital – A Subsidiary of the Egyptian Company for railway services.
  • 2008 - Conducted a comprehensive Risk and Financial statement analysis for Standard for Electrical industries Company - NOVA (Listed on the Cairo & Alexandria Stock Exchange) for the period 2003-2007. The study presented to the shareholders and board of directors, focusing on the strengths and weaknesses of the financial situation of the company and presenting future financial strategies for the company.
  • (2008) Ceramica Alfa. Complete analysis of the accounting system that resulted in a full report to update the accounting system to operate at a level comparable to the requirements of the international accounting standards.
  • 2008 - Provided an Invoicing Cycle, Chart of Accounts, and Financial, Purchasing and Inventory regulations for The Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian Company for railway services.
  • 2007 - Provided an Invoicing Cycle, Chart of Accounts, and Financial, Purchasing and Inventory regulations for The Egyptian company for Maintenance and Railway services - A Subsidiary of the Egyptian Company for railway services.
  • 2007- Evaluation report of the Merger of Misr for Mechanical and Electrical industries- Partnership and Memico Corporation. Report was presented to the Investment Authority in Egypt to re-evaluate both companies based on the requirements of the Egyptian Accounting standards, in a step to merge both companies.
  • 2006 - Conducted a comprehensive Risk and Financial statement analysis for Domty food Industries company for the period 2002-2004. The study presented to the shareholders and board of directors, focusing on the strengths and weaknesses of the financial situation of the company and presenting future financial strategies for the company.
  • (2005) Valuation Report of Sheraton – Sanaa – Yemen. Report conducted to value the fair market value of this company.

Training (Non-credit Instruction)

  • (2007) Accounting and Financial Analysis. A course designed for the Egyptian Investment Management Association (EIMA) presenting accounting and financial analysis techniques to investment analysts, Cairo, Egypt.
  • (2008) Egyptian Accounting Standards: A course designed for the board members and the accounting department of seven Egyptian companies – Egypt. The course is designed to give in depth detailed knowledge of the practical application of the New Egyptian Accounting standards issued in 2006 by the Ministry of Finance, including advanced topics in accounting under EASs. The aim of the course is to allow the managers the ability to analyze financial statements and provide meaningful recommendations, Cairo, Egypt.
  • Alfa Ceramic Company.
  • Red Sea for diving.
  • Cactus for Tourism development.
  • The Egyptian Company for Milk Production and Food Preserves – EgyDairy.
  • Style-Regina Hotels.
  •  The Egyptian company for maintenance and railway services- A subsidiary of The National Railway Association
  •  Transport IT development Company (TRANS IT) - A subsidiary of The National Railway Association
  • (2009) Egyptian Accounting Standards: A course designed for the board members and the accounting department of four Egyptian companies – Egypt. The course is designed to give in depth detailed knowledge of the practical application of the New Egyptian Accounting standards issued in 2006 by the Ministry of Finance, including advanced topics in accounting under EASs. The aim of the course is to allow the managers the ability to analyze financial statements and provide meaningful recommendations, Cairo, Egypt.
  • ART Ceramic Company.
  • The Railway Company for integrated services and insurance
  • The National Company for Hotels and Tourism services
  • The Railway Hospital Company.
  • (2009) Financial Statement Analysis: A course designed for the board members of ART Ceramic Company – Egypt. The course is designed to give in depth detailed knowledge of accounting concepts and financial statements, including advanced topics in accounting. The aim of the course is to allow the analysts the ability to analyze financial statements and provide meaningful recommendations, Cairo, Egypt.
  • (2009) Lease Accounting: A course designed for the board members of NOVA Company – Egypt. The course is designed to give in depth detailed knowledge of accounting concepts and financial statements relating to International Accounting Standard 17 (Leases). The aim of the course is to allow the managers the ability to analyze the lease transactions under operating and finance lease.
  • (2010) Accounting for Analysts. A course designed for Beltone Financial Investments – Egypt. The course is designed to give in depth detailed knowledge of accounting concepts and financial statements, including advanced topics in accounting. The aim of the course is to allow the analysts the ability to analyze financial statements and provide meaningful recommendations, Cairo, Egypt.
  • (2010) Accounting for Bankers. A course designed for National Societe Generale Bank (NSGB) to make credit analysts in the bank aware of the accounting to allow them produce accurate credit evaluation of the corporations, Cairo, Egypt.
  • (2010) Egyptian Accounting Standards: A course designed for the accounting department of four Railway Egyptian companies – Egypt. The course is designed to give in depth detailed knowledge of the practical application of the New Egyptian Accounting standards issued in 2006 by the Ministry of Finance, including advanced topics in accounting under EASs. The aim of the course is to allow the managers the ability to analyze financial statements and provide meaningful recommendations, Cairo, Egypt.
  • The Railway Maintenance Company
  • The Railway Company for integrated services and insurance
  • The Railway TRANS IT Company
  • The Railway Hospital Company.
  •  (2015) Egyptian Accounting Standards, Corporate governance and the auditor’s role: A course designed for the accounting department of four Railway Egyptian companies – Egypt. The course is designed to give in depth detailed knowledge of the practical application of the New Egyptian Accounting standards issued in 2006 by the Ministry of Finance, including advanced topics in accounting under EASs, in addition to introducing the main requirements under the Egyptian Corporate Governance code and the auditor’s role in addressing these issues. The aim of the course is to allow the managers the ability to analyze financial statements and provide meaningful recommendations Cairo, Egypt. The course was delivered to the top and middle management in 5 subsidiaries of the Egyptian National Railways which are:
    • Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR)
    • Egyptian Railways Maintenance and Services CO. (ERMAS) – A Subsidiary of the Egyptian National Railways (ENR)
    • Egyptian Railway Medical CO. (ERMED) – A Subsidiary of the Egyptian National Railways (ENR)
    • Railway for Integrated Services Insurance and Cleanliness CO. (ERIS) – A Subsidiary of the Egyptian National Railways (ENR)
    • Egyptian Railway for Tourism CO. (ERNST) – A Subsidiary of the Egyptian National Railways (ENR)
  •  (2016) Egyptian Accounting Standards, Corporate governance and the auditor’s role: A course designed for the accounting department of four Railway Egyptian companies – Egypt. The course is designed to give in-depth detailed knowledge of the practical application of the New Egyptian Accounting standards issued in 2015 by the Ministry of Finance, including advanced topics in accounting under EASs, in addition to introducing the main requirements under the Egyptian Corporate Governance Code and the auditor’s role in addressing these issues. The course aims to allow the managers the ability to analyze financial statements and provide meaningful recommendations in Cairo, Egypt. The course was delivered to the top and middle management in 5 subsidiaries of the Egyptian National Railways, which are:
    • Transport IT Development Company (TRANS IT) – A Subsidiary of the Egyptian National Railways (ENR)
    • Egyptian Railways Maintenance and Services CO. (ERMAS) – A Subsidiary of the Egyptian National Railways (ENR)
    • Egyptian Railway Medical CO. (ERMED) – A Subsidiary of the Egyptian National Railways (ENR)
    • Railway for Integrated Services Insurance and Cleanliness CO. (ERIS) – A Subsidiary of the Egyptian National Railways (ENR)
    • Egyptian Railway for Tourism CO. (ERNST) – A Subsidiary of the Egyptian National Railways (ENR)

Guest Speakers

I invite guest speakers to the classroom. The guest speakers are either people from the market to link the classroom to the real world experiences and/or ex AUC students that will discuss with the students how is it out there and how does what is  learned link to what is being practiced in the market. The speakers also focus on how to get a job and what to focus on to be able to get the job that the students want. Examples of guest speakers include:

  • Executive partner of KPMG (Mohamed Yehia)
  • Senior Economist from the World Bank (Hisham Wali)
  • Advisor to EFSA Chairman, CEO of the Auditors Oversight Board (Egyptian Financial Supervisory Authority) (Dr. Ashraf El-Sharkawy).
  • I invited 2 prominent Keynote speakers to the Accounting reception that was held on 24 March 2013: Mohamed Abdel Baky, Chief Financial Officer (CFO) and board member of Domty Group; and Marwan Kabbani ('08), managing partner in Moderna. They gave speeches on the importance of being an active student for a well-rounded learning experience. Both urged students to continuously seek to acquire skills outside the University and the classroom to ensure self development.
  • I invited a prominent guest speaker to the ACCT 3001 classroom (Spring 2014). Engineer Hany El Mowaled Enterprise Systems Director - Orascom Telecom - Djezzy; Algeria. He provided hands on experience on the valuation of Receivables focusing on receivables valuation, impairment and analysis in multinational companies.
  • I invited 1 prominent Keynote speaker to the Graduation Project of ACCT 4003 that was held on May 2016 (Spring 2016): Dr Hazem Yassin, Advisor to Ernst & Young and Advisor to EFSA.  He played an excellent role in exposing the students to the concepts of responsible business, corporate governance, International Accounting Standards, International Standards on Auditing and Corporate Internet Reporting.
  • I invited 1 prominent Keynote speaker to the Graduation Project of ACCT 4003 that was held on December 2016 (Fall 2016): Mr. Mohamed Yehia, Managing Partner – KPMG Egypt.  He played an excellent role in exposing the students to the concepts of responsible business, corporate governance, International Accounting Standards, International Standards on Auditing and Corporate Internet Reporting.

International Roundtables and Workshops: Attendance (Faculty Development Activities)

  • (2016) High-Level Round Table attendance: High-level Roundtable on Fostering the Egyptian capital market in support of enterprise growth and investment attractiveness organized by GOVERN and hosted by the Rockefeller Brothers Fund in New York on 1-2 December 2016. The objective of the Roundtable is to gather the Egyptian decision-makers, the private sector, and the donor community to discuss how the capital market can be further developed to support the macro-economic objectives of the Egyptian Government. The capital market holds an untapped potential from the perspective of financing high-growth, innovative companies in Egypt, the listing of which can address urgent economic challenges such as unemployment, innovation and competitiveness. To address this challenge, GOVERN has developed a Flagship Report for the Egyptian government to support the ongoing development of the capital market, which was presented at the Roundtable. The Roundtable was organized as a closed-door event limited to approximately 40 high level Egyptian and international participants, including Ministers, donors, experts and international organizations. This roundtable aimed to present the report, compiled by GOVERN in close collaboration with policymakers and private sector experts in Egypt, and to create a platform for discussing specific recommendations contained in the report. The objective of the discussion was to address the potential implementation of the concepts and ideas presented in the report and to launch concrete implementation projects for the project's second phase. Seminar speakers and participants have been invited for their unique expertise and knowledge of the Egyptian capital market. Discussions was structured in panels aimed to foster a dialogue between the exchange, the regulator and financial market participants in Egypt and internationally. Lead speakers made brief comments related to the panel topic and the report's recommendations on which discussants were invited to comment. Following the roundtable, a summary report was prepared and disseminated by GOVERN to the attendees in order to provide a roadmap for the implementation phase of the project (2017-2018).
  • (2015) Workshop attendance: Knowledge into Action Forum, ABIS (The Academy of Business in Society) April 2015 – How to compete in the ever-changing arena of EU funding?, April 28-29, 2015 in Vlerick Business School, Brussels Campus, Belgium. Samaha, K. (2015). “Corporate Sustainability from a Comparative Lens – Europe, Middle East, North and South Africa”, The Academy of Business in Society (ABIS) Annual Congress, Knowledge into Action Forum,  Brussels, Belgium, from 28-29 April 2015, Session: 1, Day 2, 29 April, 9:30-10:45 am, Vlerick Business School, Manhattan Center, Avenue du Boulevard 21, 1210 Brussels.

Collaboration with International Publishers – Joint Proposals (Refereed Book)

  • Wild, J. Chiappeta, B. and Shaw, K and Samaha, K. (2017). Fundamental Accounting Principles, ME Second Edition, 2nd edition, Forthcoming, McGraw Hill International limited – UK, ISBN 978-0-07-713950-6. I was appointed in mid-2016 by McGraw-Hill to adapt a financial accounting text book to suit the Middle East. After much deliberation and research, they have decided that the best text to adapt would be Wild’s Fundamental Accounting Principles. ME Edition: Fundamental Accounting Principles, Wild, Chiappeta, and Shaw, K. Samaha. I signed the contract in May 2016. The project involves 4 phases to be finalized by December 2016. At the time being, all phases are completed, submitted, and undergone blind reviewing. The book will come to light in Fall 2017.

Editorial Board Membership in International Journals (Service to the Profession)

  • (2008-Present) Editorial Board Member of the Afro-Asian Journal of Finance and Accounting (AAJFA) published by Inderscience (UK), ISSN (Online): 1751-6455, ISSN (Print): 1751-6447. An Official Publication of the Information Resources Management Association. The aim of AAJFA is to bridge this gap in the finance and accounting literature. AAJFA fosters greater discussion and research of the development of the finance and accounting disciplines in Africa, the Middle-East and Asia. A major feature of the journal will be to emphasise the implications of this development and the effects on businesses, academics and professionals.
  • (November 2015 - Present) Editorial Board Member of the Journal of African Business (Taylor & Francis),ISSN 1522-8916 (Print), 1522-9076 (Online). The Journal of African Business is the official journal of the International Academy of African Business and Development, the largest network of professionals committed to advancement of business development in African nations.  JAB strives to comprehensively cover all business disciplines by publishing high quality analytical, conceptual, and empirical articles that demonstrate a substantial contribution to the broad domain of African business.  Regardless of the research context, tradition, approach, or philosophy, manuscripts submitted to JAB must demonstrate that the topics investigated are important to the understanding of business practices and the advancement of business knowledge in or with Africa.  Particularly, JAB welcomes qualitative and quantitative research papers.  JAB is not, however, limited to African-based empirical studies.  It searches for various contributions, including those based on countries outside Africa that address issues relevant to African business. Targeted toward academics, policymakers, consultants, and executives, JAB features the latest theoretical developments and cutting-edge research that challenge established beliefs and paradigms and offer alternatives ways to cope with the endless change in the business world. Publication office: Taylor & Francis, Inc., 325 Chestnut Street, Suite 800, Philadelphia, PA 19106. 
  • (Feb 2016 - Present) Editorial Board Member of the Journal of Financial Reporting & Accounting (Emerald),ISSN 1985-2517 (Print). Aiming to bridge the gap between accounting theory and practice, the Journal of Financial Reporting and Accounting aspires to address significant issues in this area and promote interdisciplinary and international understanding of factors affecting reporting and accounting. Coverage includes, but is not restricted to: Financial reporting, Financial accounting, Forensic accounting, Financial reporting of intangible assets and intellectual capital, Public sector accounting, Accounting for human capital, Accounting for specialized industry, Accounting education & ethics, Accounting information system, Islamic accounting and reporting, Management Accounting, Social and environmental reporting, Auditing, Taxation. The journal welcomes submissions of high quality manuscripts that have an impact upon academia and accounting practice. Research papers should be analytical and may be empirical and theoretically based. The Journal of Financial Reporting and Accounting is Indexed and Abstracted by: Accounting & Tax Periodicals (ProQuest), Business Source Alumni Edition/ Business Source Complete/ Business Source Complete: Government Edition/ Business Source Corporate Plus/ Business Source Elite/ Business Source Main Edition/ Business Source Premier (EBSCO) The British Library, Cabell’s Directory of Publishing Opportunities in Accounting and Economics & Finance, MainFile (EBSCO),  OCLC – Electronic Collections Online, Professional ProQuest Central/ ProQuest Central (ProQuest), RePEc: Research Papers in Economics, TOCPremier (EBSCO)

Guest Lectures (Non-Credit Instruction)

  • (2015) Keynote Speaker: Egypt Transport Infrastructure Summit organized by the International Quality & Productivity Center (IQPC), Cairo, Egypt.  I was invited as a Keynote speaker at the Transport Infrastructure Summit that took place from 27-28 January 2015 in Cairo Intercontinental, City stars,. Transport Infrastructure Summit brings several representatives from the Government, financial services and construction sector to discuss current developments and projects in Cairo. The agenda focused on three main topics: Future developments and projects in Egypt; Future investments in the Transport infrastructure in Egypt; Strategies to tackle current challenges in the transport infrastructure. Egypt’s untapped natural wealth, decades of under-investment and a neglected infrastructure create numerous investment opportunities within the country for core and social infrastructure and the perfect time to host this summit. Transport Infrastructure Summit serves as an outstanding platform for contractors, private sector and representatives from the government to discuss current and future projects in Egypt.  While we would appreciate and welcome your views and experiences on recent activities, the title and subject of the speech will be for your consideration. My speech focused on the main idea behind forming several corporations under the umbrella of the Egyptian National Railways (ENR) to facilitate the administrative and financial execution of transactions and the overview to list them in the future on the Egyptian Stock Exchange and be privatized.
  • (2014) Guest Lecture: I was invited by the Dean of the School of Business at MSA University to deliver a public lecture to the graduating seniors in the Accounting department at MSA. The theme of the lecture was International Financial Reporting Standards (IFRS) and its effect on the presentation of Financial Statements and its link to auditing and taxation: the Egyptian Environment. The lecture took place on April 14, 2014.

Interviewed in Widely Disseminated Research Reports – Interaction with Industry (Service to the Profession)

  • (2016) “Improving the Attractiveness of the Egyptian Capital Market in support of the Investment Environment – Report to the Egyptian Government”, Report by GOVERN (The Economic and Corporate Governance Center) and Rockefeller Brothers Fund. GOVERN - the Economic and Corporate Governance Center - is a niche advisory and research institute specializing in economic and corporate governance in the Middle East and North Africa. GOVERN work alongside decision-makers to create legal and regulatory policies as well as construct institutions that promote business integrity, corporate governance and support the competitiveness of the region’s capital markets and firms. GOVERN provide specialist advice on capital markets development and corporate governance to stock exchanges, securities regulators, Central Banks, Ministries, sovereign actors and other regulators in the region. GOVERN is a team of senior practitioners with experience in leading securities regulators, stock exchanges, banks, academia and international organizations motivated by supporting and promoting MENA economies and firms. This report was prepared by GOVERN as part of a broader project on supporting the development of the Egyptian capital market, implemented by the Center during the course of 2016. The report was prepared for publication by Alissa Amico, Managing Director of GOVERN, in collaboration with Egyptian private and public sector stakeholders.
  • (2010) Business Climate development Strategy: Phase 1: Policy Assessment – Egypt (Dimension II-2) – Corporate Governance. MENA – OECD Investment program. The objective of this report is to discuss the corporate governance framework and practices in Egypt with a view to appreciating the progress made to date and the remaining challenges and priorities. This is a unique exercise, a first of its kind, aiming to look at corporate governance practices and framework as part of the broader private sector development climate. It is a formidable task given the introduction of numerous private and public sector initiatives which, over the past decade, have impacted on both the corporate governance framework in Egypt and on related elements of the business climate. Whereas the concept of hawkamah, or corporate governance in Arabic, was essentially unknown in Egypt and in the broader MENA region in the 1990's, the awareness of the concept and its benefits has grown tremendously in various circles in Egypt. A number of legal and regulatory reforms and private sector initiatives have been instrumental in this regard.
  • (2008) Review of Practical Implementation Issues Relating to International Financial Reporting Standards: Case Study of Egypt. United Nations, United Nations Conference on Trade and Development. This report is published to the public and on the United Nations site, and the top management of the Cairo Alexandria Stock Exchange. This report illustrates the approach Egypt has taken to implementing international financial reporting standards (IFRS). It provides an overview of the efforts the country has undertaken to strengthen its accounting, financial reporting and auditing standards over the last two decades. The current set of Egyptian accounting standards are based on IFRS, some of which have been adapted to take into account the specific situation of the country. These include: presentation of financial statements; property, plant and equipment; disclosure of financial instruments; and accounting rules and standards for financial leasing operations. The auditing standards of Egypt are based on international standards on auditing (ISAs). The study discusses the roles of various regulatory bodies – including the Capital Market Authority, the Central Bank and the Insurance Supervisory Authority – in the implementation and enforcement of accounting standards. It notes that the process of issuing Egyptian Accounting Standards, including translation into Arabic, is lengthy. As a result, there is a gap between the set of Egyptian Accounting Standards that are currently in effect and IFRS. The paper highlights the need for capacity-building in accounting and auditing to facilitate implementation of standards in those areas. The need for a system of continuing professional education in accordance with internationally recognized requirements is also highlighted.
  • (2002) Egypt: Report on Observance of Standards and Codes (ROSC). World Bank. Report to assess the degree of development of the profession of accounting and auditing in Egypt. The report information dealt with statutory framework, the profession practical situation, education, and future development. The report further assessed the degree of application of International Accounting Standards and International Auditing Standards in Egypt. The report is published to the public on the web site of the World Bank. 2002.
  • 2016 Excellence in Service - Letter of Recognition from Associate Dean for Undergraduate Studies and Administration – School of Business - AUC “I wish to sincerely thank you for the time and effort you spent with the AACSB Peer Review Team (PRT) during their recent visit to our School. They were indeed, naturally, impressed by your good self and the devotion, dedication, and leadership that you provide to the School’s students, faculty and staff."
  • 2016 Excellence in Professional Service - Letter of Recognition from Emerald Publishers Received a letter of recognition from Emerald Global publishers congratulating me on my excellent scholarly contribution as a reviewer to papers submitted to different journals that are published by Emerald during 2016.
  • 2016 Excellence in Research Quality - Certificate of Recognition – Elsevier Received a certificate of recognition from Elsevier for my paper titled: “The Extent of Corporate Governance disclosure and its Determinants in a Developing Market; the Case of Egypt, Advances in Accounting" ( Volume 28, Issue 1) was the most cited advances in accounting articles since 2011 as extracted from Scopus.
  • 2016 Excellence in Service - Letter of Recognition from Associate Dean for Graduate Studies and Research – School of Business – AUC In recognition of having five accounting students dominated the first five places in the Young Tax Professional of the Year (YTPY) competition organized by Ernst and Young (EY) on the October 16-17, 2016. “Congratulations on this great achievement. I am sure the department of accounting will continue to be a source of pride to the School under your leadership whether in terms of students related activities or research. Keep up the good work!”
  • 2016 Excellence in Service - Letter of recognition from the Chair of the Council of The School of Business - AUC “I wanted to express to you my warm thanks for your invaluable contribution to the research activities of the school during 2016. Your remarkable input to the P&T committee was among the factors that led to an exceptional output commended by all SAB members."
  • 2016 Excellence in Research Quality - Letter of Recognition from McGraw Hill Publishers Received a letter of recognition from McGraw Hill publishers congratulating me on my excellent scholarly contribution to adapting the first and second editions one of their best-selling texts in Accounting and that I have been diligent in my work as an author and that I exhibited original ideas for content, pedagogy and student resources, all of which have helped to create a better text for students in the Middle East.
  • 2016 School of Business at AUC – Top Three Most Cited Researchers Received a certificate of Recognition from the School of Business to commend me on being ranked third on the school level in terms of the most cited research on Google Scholar as measured by the h-index, i-10 index and total index.
  • 2016 Faculty Development Fund Award Received a certificate of Recognition from the School of Business to commend me on publishing one article in reputable refereed journals (B Tiers) in 2015 according to the latest Australian Research Council Ranking (ABDC).
  • 2016 Excellence in Service Received a letter from the dean of the School of Business to commend me on “distinguished performance” in service to the school relating to serving on three tenure and promotion committees during Fall 2015 – Winter 2016.
  • 2016 Excellence in Research Quality Received a letter from the associate dean of the School of Business to commend me on having my paper titled “Audit Committee Activity and Internal Control Quality in Egypt: Does External Auditor’s Size Matter?” published in the highly reputable Managerial Auditing Journal in Volume 31 Issue 3 (2016) (B rank journal).
  • 2016 Excellence in External Service Received a certificate of from the Ministry of Transport to commend me on “distinguished performance” in service to the Egyptian Ministry of Transport (MOT). 
  • 2015 Certificate of Recognition - Science Direct Top 25 – Ranked 15th Received a certificate from Science Direct the number one platform in research certifying that my paper titled: “The Extent of Corporate Governance Disclosure and its Determinants in a Developing Market: The Case of Egypt, Advances in ACcounting" Volume 28, Issue 1, was featured in the Science Direct's top 25 list of most downloaded articles and was ranked 15th on the top 25 for the period from January to December 2014.
  • 2015 Certificate of Recognition - Science Direct Top 25 – Ranked Eighth Received a certificate from Science Direct, the number one platform in research, certifying that the paper titled: “The Impact of Board Characteristics and Audit Committee on Voluntary Disclosure: A Meta Analysis”, Journal of International Accounting, Auditing and Taxation (JIAAT), Vol. 24, Issue 1”, was featured in the Science Direct top 25 list of most downloaded articles and was ranked eighth in the top 25 for the period from January to March 2015.
  • 2015 Certificate of Recognition - Science Direct Top 25 – Ranked Third Received a certificate from Science Direct,the number one platform in research, certifying that the paper titled, “The Impact of Board Characteristics and Audit Committee on Voluntary Disclosure: A Meta Analysis”,  Journal of International Accounting, Auditing and Taxation (JIAAT), Vol. 24, Issue 1”, was featured in the Science Direct's top 25 list of most downloaded articles and was ranked third on the top 25 for the period from April to June 2015.
  • 2015 Letter of Recognition from Emerald Publishers Received a letter of recognition from Emerald Global publishers congratulating me on my excellent scholarly contribution as a reviewer to papers submitted to different journals that are published by Emerald.
  • 2015 Excellence in Teaching, Research and Service Received a letter from the dean of the School of Business to commend me on “distinguished performance” in teaching, research and service during the academic year 2014-2015 at AUC
  • 2015 Letter of Recognition from IGI Publishers Received a letter of recognition from IGI Global Publishers as they are proud to inform me that my publication Cases on Business and Management in the MENA Region: New Trends and Opportunitieswas recently indexed by Elsevier’s acclaimed abstract and citation database, Scopus. Scopus is the largest citation database of peer-reviewed literature including scientific journals, books, and conference  proceedings. Your publication is now aligned with 22,000 titles from more than 5,000 international publishers, giving your research an even broader global reach. IGI Global takes great pride in receiving commendable endorsements and indexing for its titles and they greatly appreciate my  contribution to this recognized reference.
  • 2015 Excellence in Research Quality - Letter of Recognition from the Office of Advancement and Communications - AUC I received a letter of recognition from AUC Office of Advancement and Communications as the office routinely contacts "star" faculty members are chosen to be highlighted in various AUC publications and channels, mainly because of the research they conduct, the type of work that they do and the applied/hands-on activities they take part in. Names of such faculty members are usually recommended by school deans and the vice provost for research, and my name was among them. 
  • 2015 Faculty Development Fund Award Received a certificate of recognition from the School of Business to commend me on publishing an article in a reputable refereed journal (A Tiers) in 2014 according to the latest Australian Research Council Ranking (ABDC)
  • 2015 Faculty Development Fund Award Received a certificate of Recognition from the School of Business to commend me on publishing an article in a reputable refereed journal (B Tiers) in 2014 according to the latest Australian Research Council Ranking (ABDC)
  • 2014 Excellence in Service - Letter of recognition from Associate Dean for Research – School of Business - AUC I wanted to express my warm thanks for your invaluable contribution to the school's research activities during the previous year. Your remarkable input to the SAB research task force was among the factors that led to an exceptional output commended by all SAB members in the last June's meeting. I would also like to thank you for contributing to the development of the document on the definition of research output. This document will lay the foundations for many of the upcoming research initiatives and KPIs. Having such a comprehensive document would have never been possible without your invaluable input. I look forward to working with you on various research-related activities next year.
  • 2014 Nominated to AUC Excellence in Research and Creative Endeavors Award The Office of the Provost is pleased to inform me that I have been nominated for the “Excellence in Research and Creative Endeavors” Award.  
  • 2014 Course release award competition winner – School of Business - AUC Received a letter from the Associate Dean of the School of Business informing me of winning the School of Business course release award competition that will take effect in spring 2015 on my research proposal “The Effect of Board Characteristics and Audit Committee Activity on Internal Control Quality in Egypt: do Audit Quality and Ownership Structure matter?”
  • 2014 Excellence in Research Quality Received a letter from the Associate Dean of the School of Business to commend me on having my paper titled “The impact of Board and Audit Committee  Characteristics on Voluntary Disclosure: A Meta-Analysis” accepted in the highly reputable Journal of International Accounting, Auditing and Taxation (B rank Journal).
  • 2014 Science Direct Top 25 – Rank 5th Received a certificate from Science Direct the number one platform in research certifying that my paper titled: “THE EXTENT OF CORPORATE GOVERNANCE DISCLOSURE AND ITS DETERMINANTS IN A DEVELOPING MARKET: THE CASE OF EGYPT, ADVANCES IN ACCOUNTING - VOLUME 28, ISSUE 1”, was featured in the Science Direct top 25 list of most downloaded articles and was ranked 5th  on the Top 25 for the period January – December 2013 Full year. 
  • 2014 Science Direct Top 25 – Rank 2nd Received a certificate from Science Direct the number one platform in research certifying that my paper titled: “THE EXTENT OF CORPORATE GOVERNANCE DISCLOSURE AND ITS DETERMINANTS IN A DEVELOPING MARKET: THE CASE OF EGYPT, ADVANCES IN ACCOUNTING - VOLUME 28, ISSUE 1”, was featured in the Science Direct top 25 list of most downloaded articles and was ranked 2nd on the Top 25 for the period January – December 2012 Full year.
  • 2014 Faculty Development Fund Award Received a certificate of Recognition and $ 2000 from the School of Business to commend me on publishing 1 article in reputable refereed journals (A Tiers) in 2013  according to the latest Australian Research Council Ranking (ABDC). 
  • 2014  Faculty Development Fund Award Received a certificate of Recognition and $ 660 from the School of Business to commend me on publishing 1 article in reputable refereed journals (B Tiers) in 2013 according to the latest Australian Research Council Ranking (ABDC). 
  • 2013  Letter of Recognition from Sciencedirect platform- Top 25 Hottest articles Received a letter of recognition from Science direct congratulating me on having my article titled “The extent of corporate governance disclosure and its determinants in a developing market: the case of Egypt” among the top 25 Top hottest articles in Business and Accounting from the Science Direct platform in 2013.
  • 2013  Excellence in Research Quality Received a letter from the Associate Dean of the School of Business to commend me on having my paper titled “Internal Control Quality, International Standards on Auditing and External Audit Delays: the Case of the Egyptian Stock Exchange” accepted in the highly reputable International Journal of Auditing (A rank Journal).
  • 2013 Excellence in Teaching, Research and ServiceReceived a letter from the Dean of the School of Business to commend me on “distinguished performance” in teaching, research and service during the academic year 2012-2013 to AUC. 
  • 2013 Letter of Recognition from Elsevier Journals- Top 5 downloadable articles 2013 Received a letter of recognition from Elsevier publishers congratulating me on having my article titled “The extent of corporate governance disclosure and its determinants in a developing market: the case of Egypt” among the top 5 highly downloadable articles from the Science Direct platform in 2013. On behalf of the editorial and publishing teams, I would like to thank all authors for their invaluable contribution and congratulate everybody on these excellent results.                          
  • 2013 Letter of Recognition from IGI publishers Received a letter of recognition from IGI Global publishers congratulating me on my excellent scholarly contribution to, and to let me know that my IGI Global title, Cases on Business and Management in the MENA Region, was recently chosen for indexing in the prestigious Thomson Reuters Book Citation Index. The Thomson Reuters Book Citation Index is a resource within the Web of Knowledge platform, covering 25,000 books in the sciences, social sciences, and arts and humanities. The most comprehensive index of its kind, it helps complete the research picture with the inclusion of scholarly books to the world’s most powerful search and discovery platform. The Book Citation Index is designed to enhance the powerful discovery and analysis capabilities of Web of Knowledge by incorporating comprehensive book citation data. Researchers can search for and identify the most relevant and esteemed literature along with the 12,000 peer- reviewed journals and 150,000 conference proceedings already indexed in Web of Knowledge, enabling users to navigate the links in citations across books, journals and proceedings. This is a remarkable accomplishment. Thank you for your hard work in your research and your dedication to this publication.
  • 2013 Faculty Development Fund Award Received a certificate of Recognition and $ 1340 from the School of Business to commend me on publishing 2 articles in reputable refereed journals (B Tiers) in2012 according to the latest Australian Research Council Ranking (ABDC).
  • 2013  Letter of Recognition from the Department Chair Received a letter of recognition from the Department Chair to thank me for the efforts that I exerted to make the Accounting Reception a successful event, and he wish to extend his appreciation to me for organising the reception and making sure everything went smooth.
  • 2013 Letter of Recognition from the Department Chair Received a letter of recognition from the Department Chair to commend me for the perfect organization of the AUC School of Business Annual Sports day, and he added that it was an amazing day full of inspiration and cooperation spirit that filled the whole ARTOC area.
  • 2012 Letter of Recognition from IGI publishers Received a letter of recognition from IGI Global publishers congratulating me on my excellent scholarly contribution to, E-Strategies for Technological Diffusion and Adoption: National ICT Approaches for Socioeconomic Development and in making this publication a success in the research community.
  • 2012 Letter of Recognition from the Editor of Accounting and Finance Research, which is a printed and online scholarly journal, peer-reviewed, published by Sciedu Press, Canada Received a letter of recognition from the Editor of Accounting and Finance Research, which is a printed and online scholarly journal, peer-reviewed, published by Sciedu Press, Canada about my excellent contribution to the accounting literature regarding my recent paper published in 2012 in the elite Advances in Accounting Journal.
  • 2012 Letter of Recognition from the Editor of the International Journal of Business and Management (IJBM) published by Canadian Center of Science and EducationReceived a letter of recognition from the Editor of the International Journal of Business and Management (IJBM) published by Canadian Center of Science and Education about my excellent contribution to the accounting literature regarding my recent paper published in 2012 in the elite Advances in Accounting Journal.
  • 2012 Excellence in Teaching, Research and Service Received a letter from the Dean of the School of Business to commend me on “distinguished performance” in teaching, research and service during the academic year 2011-2012 to AUC.
  • 2012 Faculty Development Fund Award Received a certificate of Recognition and $ 4000 from the School of Business to commend me on publishing 2 articles in reputable refereed journals (A and B Tiers) in 2011 according to the latest Australian Research Council Ranking (ABDC).
  • 2012 Letter of Recognition from IGI publishers Received a letter of recognition from IGI Global publishers congratulating me on my excellent scholarly contribution to, Cases on Business and Management in the MENA Region, and expressing there confidence that many of my colleagues around the world will benefit from my high quality research.
  • 2012  Letter of Recognition from the Editor of Eurasian Business Review Received a letter of recognition from the Editor of Eurasian Business Review thanking me for sending my review report on paper titled “Impact of Board Characteristics and Ownership Structure on Voluntary Disclosure: Evidence from Turkey” in a short time. Your report is one of the best structured reports I have seen, thus I believe that your comments will be very helpful for the author(s).
  • 2012 Letter of Recognition from the Editor of the Asian Journal of Finance & Accounting Received a letter of recognition from the Editor of the Asian Journal of Finance and Accounting about my excellent contribution to the accounting literature regarding my recent paper published in 2012 in the elite Advances in Accounting Journal.
  • 2012  AUC Teaching Excellence Award winner In addition to the honor of the award, I received a special prize of $5,000. I will attend the February 2012 Undergraduate Commencement and I will be honored by the President and Provost.                         
  • 2011  Letter of Recognition from McGraw Hill publishers Received a letter of recognition from McGraw Hill publishers congratulating me on my excellent scholarly contribution to adapting one of their best-selling texts in Accounting and that I have been diligent in my work as an author and that I exhibited original ideas for content, pedagogy and student resources, all of which have helped to create a better text for students in the Middle East.
  • 2011 Letter of Recognition from IGI publishers Received a letter of recognition from IGI Global publishers congratulating me on my excellent scholarly contribution to, Cases on Business and Management in the MENA Region, and expressing there confidence that many of my colleagues around the world will benefit from my high quality research.
  • 2011  Excellence in Teaching, Research and Service Received a letter from the Dean of the School of Business to commend me on “distinguished performance” in teaching, research and service during the academic year 2010-2011 to AUC.
  • 2011  Excellence in Teaching Received a letter from the Chair of the Department to commend me on “achieving the highest teaching evaluation score in the Spring 2011”, Also, to commend me on achieving the highest evaluation score on a continuous basis.
  • 2011  Excellence in External Service Received a certificate of from the Ministry of Transport to commend me on “distinguished performance” in service to MOT
  • 2011  Excellence in Service Received a letter from the Chair of the Council of the School of Business (CSB) to commend me on doing a great job in the previous term as a member of the Faculty Affairs committee.
  • 2011 Faculty Development Fund Award Received a certificate of Recognition and $ 2000 from the School of Business to commend me on publishing 2 articles in reputable refereed journals (B Tiers) in 2010 according to the latest Australian Research Council Ranking (ABDC).
  • 2010   Letter of Recognition from IGI publishers Received a letter of recognition from IGI Global publishers congratulating me on my excellent scholarly contribution to, E-Strategies for Technological Diffusion and Adoption: National ICT Approaches for Socioeconomic Development and expressing there confidence that many of my colleagues around the world will benefit from my high quality research.
  • 2010  Excellence in Teaching, Research and Service Received a letter from the Dean of the School of Business to commend me on “distinguished performance” in teaching, research and service to during the academic year 2009-2010 to AUC.
  • 2010   Letter of Recognition from Emerald Publishers Received a letter of recognition from Emerald publishers congratulating me on my excellent scholarly contribution to, Managerial Auditing Journal, and admitting me to the Emerald Literati Network – the network of authors, editors and researchers unique in academic publishing.
  • 2010  Front cover of Faculty publication list at AUC Based on my research record, I have been selected by the Vice Provost and Director of Graduate Studies and Research at AUC as one of the faculty whose photo will appear on the front cover of the 2009 Faculty Publication list.
  • 2009  Cairo University award 10,000 EGP for the best research in social science (published in AAJFA VOL.1, No. 1, 26 January 2008)
  • 2008  Certificate of Recognition Received from the Binominal Fulbright Commission in Egypt to recognize my efforts as the Examiner to Fulbright Program – Binational Commission (Educational and Cultural Exchange Program).
  • 2008  Excellence in Teaching Received a letter from the chair of the department to commend me on “distinguished performance in courses ACCT 211, and ACCT 406 during the Fall 2007 Semester”.
  • 2007   Excellence in Teaching Received a letter from the chair of the department to commend me on “distinguished performance in courses ACCT 211, and ACCT 406 during the Spring 2007 Semester”.
  • 2007 Excellence in Teaching Received a letter from the chair of the department to commend me on “distinguished performance in courses ACCT 211, and ACCT 406 during the Fall 2006 Semester”.
  • 2006  Excellence in Teaching Received a letter from the chair of the department to commend me on “distinguished performance in courses ACCT 211, and ACCT 406 during the Spring 2006 Semester”.
  • 2006   Excellence in Teaching Received a letter from the chair of the department to commend me on “distinguished performance in courses ACCT 211, and ACCT 406, during the Fall 2005 Semester”.
  • 2000 Distinction Scholar Birmingham Business School Distinction Scholar of the year award.