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Angie Abdel Zaher

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

Angie Abdel Zaher has been an associate professor in the Department of Accounting at The American University in Cairo (AUC) since 2009. She earned her BA and PhD in accounting from Florida International University in 1997 and 2009, respectively and her MBA from AUC in June 2000. Before receiving her PhD, Abdel Zaher pursued a successful career in corporate accounting locally and globally in some of the top multinational companies. She had various functions ranging from auditing, general accounting, cost accounting, planning, and controlling supervisory roles in some of the world’s top multinational corporations. She started her career with KPMG as a staff auditor for the USAID division in Cairo, Egypt. Later, she joined 3M Corporation as their cost accountant in Dallas, Texas. She started out at DaimlerChrysler as a business development analyst and was later promoted to planning and reporting supervisor for the Chrysler, Jeep, and Dodge brands in Cairo, Egypt. She was the accounting manager for Vehicle Division at Toyota Tsusho Corporation in Miami, Florida, and the Parts and Accessory center for Fort Lauderdale in the United States. Abdel Zaher was the senior financial analyst for Johnson and Johnson's research and development section in Skillman, New Jersey. Her fifteen years of corporate professional expertise crosses different industries and geographic markets, giving Abdel Zaher a unique competitive edge that is leveraged in her teaching techniques and research. Her passion for the profession is what drives her teaching style, as she has implemented innovative teaching techniques like the DSRP framework and the drawing for understanding to enhance students' critical thinking skills in accounting. Zaher has been an active member of the American and European Accounting Association, where her research has been presented and discussed. Abdel Zaher's research can be found in the International Journal of Corporate Governance, International Journal of Business, Corporate Ownership and Control, Journal of Accounting and Finance, International Journal of Finance and The Journal of Economic Asymmetries.

    Research Interest
    • Auditing
    • Corporate Governance
    • Corporate Social Responsibilities
    • Firm Performance

    Articles Published in Refereed Journals

    Refereed Abstracts in Conference Proceedings

    Conference or Workshop Presentation

    Conference or Workshop Participation

    • Southern Finance Association Annual Meeting 2022 -SFA annual Meeting (SFA) Program Committee- assigned no more than eight submissions, ideally no more than six, to review and provide comments for the track chair and the VP- Program.
    • European Accounting Association. May 10-13th, 2022.Bergen, Norway.
    • CLT Faculty Workshop: Digital Literacies - Data, Algorithms, Surveillance. November 8, 2021.
    • European Accounting Association Virtual Seminar-Nov 5, 2021.
    • American Accounting Assocition. 2021 Management Accounting Section/Institute of Management Accountants Teaching Case Conference. November 5-6, 2021. 
    • CLT Faculty Workshop: Peer Observation. Mon, Nov 4, 2021 a. 12:45 PM – 2 PM (GMT+2).
    • CLT Faculty Workshop: The Teaching Portfolio. Mon, Nov 1, 2021 a. 12:45 PM – 2 PM (GMT+2). 
    • PCAOB- Public Company oversight board -2021 Conference on Auditing and Capital Markets and Call for Paper- October 28-29, 2021-2021 Conference on Auditing and Capital Markets. 
    • EAA Education Committee Online Courses Courses Series, on How to Create Engaging Online Content using OBS Studio. October 12, 2021 at 12:00-13:00 CET.
    • The Institute of Corporate Governance. Hawkamah Annual Conference 2021 ESG, Disruption and Investment. September 28th, 2021. 2:00 – 5:00 PM (Dubai Time) Platform Launch. 
    • CLT-Creating Learning and Teaching- What's Here to Stay? Promising Practices for Post Pandemic Teaching and Learning. Monday, September 27, 2021, 12:45 - 2:00 pm. 
    • European Accounting Association (EAA) Virtual Congress, “Gender in the Accounting Profession”, September 22, 2021 at 4.00pm CEST. https://arc.eaa- online.org/portfolio/gender-accounting-profession.
    • China Accounting and Finance Review (CAFR) 2021 Virtual Annual Conference. Theme: Environmental, Social and Governance (ESG) – Reporting and Investing. Sep2021-18Sep2021.
    • Women as Engines of Economic Growth: Empowering women innovators, entrepreneurs, executives, and educators towards fulfilment of the SDGs in the MENA Region. American University in Cairo, Egypt | 16-18 September 2019
    • Design Thinking for Educators bootcamp, Center for Learning and Teaching (CLT), January 2019.
    • Case Teaching and Writing, Association of African Business Schools (AABS), AUC, Cairo, March 13-15, 2018. 
    • American Accounting Association. Annual meeting 2017, San Diego, California. August 5-9, 2017. 
    • Excellence in Audit Education Workshop. AAA Auditing Section Mid-Year Meeting. Thursday January 12, 2017. Orlando, FL.
    • Train the trainer, The Association of Chartered Certified Accountants (ACCA), AUC, Cairo, November 21, 2017.
    • Teaching Enhancement Certificate 1, The Enhanced Lecture, Spring 2016
    • Teaching Enhancement Certificate 1, The Art of Structuring Learning Outcomes, Spring 2016
    • Teaching Enhancement Certificate 1, Technology to Support Good Practice to Undergraduate Education, Spring 2016.
    • Teaching Enhancement Certificate 1, Basic of Course design. Spring 2016. 24. 
    • Peer Instruction and Concept Tests. CLT, AUC. Feb. 17, 2016.
    • Nearpod Training. CLT, AUC. February 21st, 2016.
    • Case Writing, El-Khazindar Business Research and Case Center (KCC), AUC, May 20, 2014.
    • Simulation: The Sustainability (CSR) Challenge – How Companies can Create Shared Value? (AUC, Cairo – Egypt, 9th December November 2014) .
    • Faculty/PhD Students/Practitioner Teaching Success Workshop, CTLA. AAA Southeast Region Meeting. April 7–9, 2011. San Destin, FL.
    • The Bissada Management Simulations (BMS) training workshop (AUC 8-11, January 2012) .
    • Using simulation in the classroom. AUC. May 17th -18th, 2011. Dr. Youssef Bissada and Dr. Hoda Bissada.

    Service to the Discipline Reviewer

    • Reviewer, Journal of Economic and Administrative Science.
      “Evidence on the relation between audit committee financial expertise and internal audit function effectiveness."
    • Reviewer, Feminist Economics. “Female empowerment/participation in the workplace and firm performance: A study of privately-owned firms in Lebanon." August 18, 2020
    • Reviewer, Finance Research Letters . “Financial Return on Equity (FROE): A New Extended DuPont Approach”. December 9th, 2019.
    • Reviewer, Managerial Auditing Journal-Emerald Paper. “Audit Report Timeliness, Related Party Transactions and Auditor Industry Specialization: An Empirical Analysis”. April 26, 2019
    • Reviewer, Asian Review of Accounting- Emerald paper “Moderating Effect of Board Competencies on Risk Reporting Practices”.
    • Reviewer, Journal of Economic and Administrative Sciences. “A study of the effect of corporate governance features' and auditor tenure on audit report lags in
      Iran”. Emerald. July 2018.
    • Reviewer, Applied Economics, Do bullet trains affect earnings management? Evidence from China APE-2017-0902. FEB 2018 .
    • Reviewer, Journal of Developing Areas “Oil price dynamics and the Nigerian banks profitability”. November 2017 .
    • Reviewer, Applied Economics. Do investors value corporate environmental performance in China? Evidence from the Beijing haze event AEL-2017-0252 July 2017.
    • Reviewer, AAA Ohio regional Meeting 2017, Excess Insider Control and Corporate Social Responsibility: Evidence from Dual-class Firms.
    • Reviewer, Applied Economics Journal, Executive and director cash compensation and tax aggressiveness of Chinese firms: 2017.
    • Reviewer, Business Ethics: A European Review. A Systematic Review on Corporate Social Responsibility in the Middle East: Conceptual Gaps and Challenges.". February 2017.
    • Reviewer, AIB 2017 conference, Dubai, UAE.Security Market Regulation: Antecedents for Capital Market Confidence in Frontier Markets: Reviewer, AIB 2017 conference, Dubai, UAE. Board Capital, Ethnic Diversity and Strategic Change in South African Firms.
    • Reviewer, AAA Auditing Section 2016. Audit Firm Tenure, Intertemporal Comparability, and Corporate Bond Rating Properties.
    • Reviewer, Applied Economics Journal. Credit Ratings and Corporate Disclosure Behaviour: Evidence from Regulation Fair Disclosure in Korea.
    • Reviewer, Applied Economics Journal. Asymmetric relation between executive earnings management and compensation: A panel threshold regression approach.
    • Reviewer, Administrative Sciences Association of Canada Annual Conference (ASAC) Conference. Deployment of Financial Reports by Small and Medium Enterprises in Rural Canada
    • Reviewer, AAA 2014 SOUTHEAST REGION. Maximizing Mentoring in Public Accounting: Gender Differences and Structural Impacts on Job Outcomes.
    • Reviewer, AAA 2014 SOUTHEAST REGION Abnormal" Abnormal Returns Following Repurchase Announcements: An Interesting Observation of the First-Month Effect.
    • Reviewer, AAA 2014 SOUTHEAST REGION. A Cross-Cultural Comparative Study of Internal Auditor Skills: U.K. vs. Korea.
    • Reviewer, Journal of Applied Economics. The effect of conservatism on cost of capital: MENA evidence.
    • Reviewer, AAA 2011 SOUTHEAST REGION. Audit Technique Guide Addresses Capitalization vs. Repair". The Impact of Audit Committee Characteristics on Accounting Conservatism: The Case of Jordanian Industrial Companies.
    • Reviewer, “Re-tradable Assets, Speculation, and Economic Instability”. Journal of Behavioral and Experimental Finance, September 24, 2021.{A: ABDC}
    • Reviewer, “Analysis Of Tax Structure Performance And Its Ratio In Indonesia”, Asian Journal of Economics, Business and Accounting” 02 Sep’2021
    • Reviewer, “Goods and Service Tax and Indian Micro, Small and Medium Enterprises: A Multiple Linear Regression and Logistic Regression approach". The Singapore Economic Review. Feb. 16, 2021.
    • Reviewer, AIB 2021. International Finance, Accounting and Corporate Governance". January 2021.
    • Reviewer, Journal of Economic and Administrative. Evidence on the relation between audit committee financial expertise and internal audit function effectiveness. Oct. 2021.
    • Reviewer, South Asian Journal of Business Studies . “Tax Avoidance As Earning Game Player In Emerging Economies: Evidence From Pakistan.” . Feb 20, 2021.
    • Reviewer, AAA 2011 SOUTHEAST REGION. Earnings Management and Pro Forma Reporting: Do Managers Twist More Than One Dial?".
    • Reviewer, AAA 2010 Mid-Year Conference and 6th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association in collaboration with the International Association for Accounting Education and Research. Classification Shifting In An International Setting: Legal Systems And Auditors’ Influence.
    • Reviewer, AAA 2010 Mid-Year Conference and 6th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association in collaboration with the International Association for Accounting Education and Research. Corporate Boards, Ownership Structure And Firm Performance In An Environment Of Severe Political And Economic Uncertainty.
    • Reviewer, AAA 2010 American Accounting Association Annual Meeting, auditing section. CFO's short and long–term incentives and behaviour of earnings management,
    • Reviewer, AAA 2010 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting. The Association Between Audit Fees and Managerial Shareholding: Evidence from Hong Kong.
    • Reviewer, AAA 2010 American Accounting Association Annual Meeting and Conference on Gender Issues and Worklife Balance Section.
    • Reviewer, 2010 American Accounting Association Annual Meeting and Conference on Gender Issues and Worklife Balance Section. Gender Diversity on US Corporate Boards and Cost of Capital.

    Papers Discussed for Conferences:

    • Discussant for the Annual Event Of Finance Research Letters 2022 CEMLA Conference: New Advances In International Finance 21–22 April 2022, New Mexico, Mexico. Does a firm’s engagement in ESG mirror CEO appetite for risk? A focus on CEOs’ career horizon across different performance framing
    • Discussant for the SouthEast Region Meeting of AAA 2014. April 3-5. Session 4.04: Auditing II. Audit Quality and Specialist Tenure. Jennifer J. Gaver, The University of Georgia. Steve Utke, The University of Georgia. http://aaahq.org/southeast/2014/program.cfm.
    • Discussant for the SouthEast Region Meeting of AAA 2014. April 3-5. Session 4.04: Auditing II. The PCAOB Audit Reporting Model: Evolution Toward Expanding Auditor Responsibilities for SME. Maria L. Bullen, Dominican University of California. Greg Kordecki, Clayton State University. http://aaahq.org/southeast/2014/program.cfm.
    • Discussant for the SouthEast Region Meeting of AAA 2014. April 3-5. Session 4.04: Auditing II. Principles-Based Accounting Standards and Auditor Expertise. Hua-Wei Huang, National Cheng Kung University. Yi-Hung Lin, National Cheng Kung University. http://aaahq.org/southeast/2014/program.cfm.
    • Discussant for the SouthEast Region Meeting of AAA 2014. April 3-5. Session 4.04: Auditing II. Eliminating the Form 20-F Reconciliation and Audit Pricing. Yi-Hung Lin, National Cheng Kung University. Hua-Wei Huang, National Cheng Kung University. http://aaahq.org/southeast/2014/program.cfm.
    • Discussant for the SouthEast Region Meeting of AAA 2014. April 3-5. Session 8.05: Accounting Behaviour and Organizations II. Audit Firm Concentration in Latin America. Maria T. Caban-Garcia, University of South Florida St. Petersburg. Rogelio J. Cardona, University of Puerto Rico-Rio Piedras Campus. Karen C. Castro-Gonzalez, University of Puerto Rico. http://aaahq.org/southeast/2014/program.cfm.
    • Discussant for the SouthEast Region Meeting of AAA 2014. Session 8.05: Accounting Behaviour and Organizations II. The Effects of Interruption on Audit Efficiency and Effectiveness. James H. Long, Auburn University. Guy Matthew McClain, Auburn University. DeWayne L. Searcy, Auburn University. http://aaahq.org/southeast/2014/program.cfm.
    • Discussant for the SouthEast Region Meeting of AAA 2014. Session 8.05: Accounting Behaviour and Organizations II. Market Orientation Effects on Organizational Performance: Views from Accounting Chairpersons and Deans of Public and Private Business Schools. Robert L. Webster, Ouachita Baptist University. Kevin L. Hammond, The University of Tennessee at Martin. http://aaahq.org/southeast/2014/program.cfm.
    • Discussant for the SouthEast Region Meeting of AAA 2014. Session 8.05: Accounting Behaviour and Organizations II. Investigating Cultural Similarities versus Sector Specific Contextual Differences in Singaporean Strategic Investment Decision Making. Christine Soh, University of Edinburgh Business School. Chris Carr, No Affiliation.http://aaahq.org/southeast/2014/program.cfm.
    • Discussant for the SouthEast Region Meeting of AAA 2014. First-Month Repurchase Announcements. Lingxiang Li, SUNY College at Old Westbury. http://aaahq.org/southeast/2014/program.cfm.
    • Discussant for the Auditing Accounting Section of the AAA 2010 Annual Meeting at San Francisco, California. PaperTitle Strategic fee discounting of the Big 4 audit firms in Private client segments on Monday August 2, 2010 — 4:00 pm-5:30 pm. http://aaahq.org/AM2010/concurrent03.cfm
    • Discussant for the Public Interest Section of the AAA 2010 Annual Meeting at San Francisco, California Paper Title Internal Control Material Weakness, Analysts’ Accuracy and Bias, and Brokerage Reputation on Tuesday August 3, 2010 — 2:00 pm-3:30 pm. http://aaahq.org/AM2010/concurrent05.cfm
    • Discussant for the Financial Reporting Section of the AAA 2010 Annual Meeting at San Francisco, California Paper Title: Audit Committees and Earnings Expectations Management Tuesday August 3, 2010 — 4:00 pm-5:30 pm. http://aaahq.org/AM2010/concurrent06.cfm

    Conference Sections Chaired

    • Moderator for The 2022 Forensic Accounting Research Conference of the American Accounting Association 2022, Virtual, Sat, March 5 2:00pm to 3:00pm 6.01 Digital Forensic and Fraud Detection
    • Moderator for the European Accounting Association 2017, Valencia, Spain May 10-13th, 2017.http://2017.eaacongress.org/userfiles/EAA%20Programme%202017.pdf
    • Moderator for the 2017 Mid Year Auditing Meeting, Orlando, Florida. http://aaahq.org/Meetings/2017/Auditing-Section-Midyear-Meeting/Program
    • Moderator for Second Responsible Management Education Research Cultivates Global Discussion on Inclusive Business. 7-8 September 2015.
    • Moderator for Second Responsible Management Education Research Cultivates Global Discussion on Inclusive Business. 7-8 September 2015.
    • Moderator For the Session 4.04: Auditing session at The Southeast Region Meeting, held in St. Petersburg FL on April 3–5, 2014.
    • Moderator For the Session 8.05: Accounting Behavior and Organizations II at The Southeast Region Meeting, held in St. Petersburg FL on April 3–5, 2014.
    • Moderator For the Auditing Accounting Section of the AAA 2010 Annual Meeting at San Francisco, California Session Title: Audit Committee: Composition, Quality and Performance Tuesday August 3, 2010 — 4:00 pm-5:30 pm. http://aaahq.org/AM2010/concurrent06.cfm
    • Moderator For the Auditing Accounting Section of the AAA 2010 Annual Meeting at San Francisco, California Session Title: Private Clients on Monday August 2, 2010 — 4:00 pm-5:30 pm. http://aaahq.org/AM2010/concurrent03.cfm
    • Moderator For the International Accounting Section of the AAA 2010 Annual Meeting at San Francisco, California. Session Title: IFRS Adoption: The influence of country level factors at Tuesday August 3, 2010 — 10:15 am-11:45 am. http://aaahq.org/AM2010/concurrent04.cfm.
    • Moderator For the International Accounting Section of the AAA 2010 Annual Meeting at San Francisco, California. Session Title: Stock Options: The influence of country level factors at Monday August 2, 2010 — 2:00pm-3:30pm. http://aaahq.org/AM2010/concurrent02.cfm

    Service to the Academic Institution/ University

    • Participated on research video for AUC Earth Week, highlighting faculty work in the field of climate change and sustainability. The shoot took place on New Cairo campus Thursday, April 15th, 2022.
    • AUC International Program Univeristy- Spring 2023 exchange and study abroad Accounting Faculty Advisor (Spring 2022-Present).
    • Graduation Ceremony, Feb 2015, Feb 2016, Fall 2019, FALL 2021
    • Member of the E-reportoire Task Review – Fall 2021
    • Member of the Provost Search Committee March 2017 to June 2017.
    • Chair of the University budget Committee Fall 2016 to theAugust 2017. https://documents.aucegypt.edu/Docs/about_Senate_members/Senate%20committees%20 2016-2017%20may%2026.pdf
    • Member of the University Executive Committee 2016-2017.
    • Member of the faculty senate and member of the University Budget Committee since Fall 2015-August 2017.
    • Served on FYE (Freshman year orienation for 2 semesters Fall 2011 & Fall 2012, Fall 2013, Spring 2014, Fall14, Spring 2015). http://in.aucegypt.edu/student-life/first-year- experience/faculty-and-facilitators
    • Organized a Panel presentation for Florida International University students exchange program attended by 15 FIU undergraduate students on Dec.13th 2010.
    • Co-organizer of the panel discussion “Tax Reforms and the Accounting Profession in Egypt” – 2010 AUC seventeenth Annual research conference (April 2010).

    Service to the Department & the School

    • Faculty advisor for Spring 2023 exchange and study abroad application-Spring 2022 (May2022).- Present
    • Course Coordinator for ACCT 2002-Managerial Accounting (March 2022- Present).
    • Member of the DRC (Department Research Committee) starting the academic year 2016/2017 till to date (except for fall 18 was on unpaid leave).
    • Member of the IMA (institute of Management committee) for scholarship selection committee March 2019-Present Tutorial Presentation of Connect _Managerial Accounting to the Department October 12, 2021 till to date.
    • Chair of Faculty Third Year Review-April 2022-June 2022 (Management Department)- Dr. Wael.
    • Chair of Faculty annual Review-April 2022- June 2022. (Management Department)- the Chair of the first year review committee:

      - Dr. Rim Cherif
      - Dr. Nourhan Eid
      - Dr. Tarek El Domiaty

    • Committee Member for Third Year Review , March 2021-Dr. Bayoumi
    • Committee Member for First Year Report, January 2021_Dr. M El Helaly.
    • Co-Chair IMA (institute of Management)-Department representative since March 2019 to March 2020.
    • Hiring Committee -For Fixed term contract FY 2021 to the Accounting Department
    • Hiring Committee -For Fixed term contract FY 2020 to the Accounting Department
    • Member of the department Managerial Accounting Committee. Fall 2019-Feb 2022.
    • Co-member of the AUC review committee representing the Accounting department- in conjunction with Dr. El Bayoumi in drafting the department academic for the External Reviewers for Department Assessment done by Dr. Zeinab Amin December2019-Jan 2020.
    • Equis Lead chair for the committee on the research section of the annual report -March- April 2019.
    • Member of the Research & Grant committee (DRC) in the Accounting Department. 2009- present.
    • Co-Chair of the Business School Research and Grant Committee from fall 2012 to Spring 2013.
    • Co-Chair for the Accounting Association since 2017 till the present
    • Midyear School of Business Commencement ceremony for graduate and undergraduate students Tuesday, 29 January 2019.
    • Member of School business task force for evaluating conferences within the accounting discipline for promotion and reward purposes. 2017
    • Member of the Council of the School of Business (CSB) (Fall 2013 to Spring 2015).
    • Member of the Assurance of learning committee and AACSB accreditation task force 2010 to the 2017.
    • Departmental Convocation Representative for the class of 2018, 2019, 2020 that took place in Fall14 and Spring 15, Fall 16.
    • Member on the Departmental committee in developing and drafting the Departmental Strategic Plan. April 2014.
    • Member of core AUC – School of Business team for the Association for MBAs (AMBA) accreditation visit and a primary reviewer of the self-assessment report (April 2014).
    • Member of PRIME working Group since Fall 2013.
    • Member of the Research and Grant committee of the School of Business council 2010- 2011, 2013, 2014, 2015, 2016, 2017
    • Coordinator of the introductory Managerial Accounting course at the AUC (2009-2013). Responsibilities include assuring a certain degree of consistency across multiple concurrent sections in terms of content and exams.
    • Member of El-Khazindar Business Research and Case Center (KCC) Editorial Board since June 2010.

    Ad-hoc reviewer: (peer reviewed Journals/ Conferences)

    • Managerial Auditing Journal
    • Journal of Economic and Administrative Sciences
    • Journal of Developing Areas
    • European Accounting Association.
    • Business Ethics: A European Review
    • American Accounting Association
    • Asian Review of Accounting
    • Applied Economics
    • Applied Economics Journal
    • African Journal of Business and Economic Research (AJBER)

    University Grants Accepted: 2022

    • European Accounting Association Annual Congress Meeting-EAA 2022 Conference Grant.
    • Climate Change Initiative Research Grant " From Electronic Waste Recycling to Renewable and Alternative Energies" . May 2022.
    • Climate Change Initiative Research Grant "The effect of Climate Change on the Performance of Firms: What are the Implications on Mena Region Policies?"
    • ACCT 2001 - Introduction to Financial Accounting
    • ACCT 2002 - Introduction to Managerial Accounting
    • ACCT 3001 - Intermediate Accounting I
    • ACCT 3004 - Cost Accounting
    • ACCT 3005 - Auditing
    • ACCT 4003 - Contemporary Issues in Accounting