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Mohamed Hegazy

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

Mohamed Hegazy is a professor of accounting and auditing at the Department of Accounting, School of Business at The American University in Cairo (AUC). He is also the managing partner at Crowe Dr. A. M. Hegazy & Co, a member of Crowe Global (Chartered Accountants & Consultants). Dr Hegazy is a fellow of the Egyptian Association of Accountants and Auditors (EAAA) and the Egyptian Tax Association (ETA). Hegazy is a member of the American Accounting Association (AAA) and the European Accounting Association (EAA). In addition, he  is also a board member of companies in the areas of tourism, financial investment, and real estate industries. Hegazy is an active member of the audit committees of some companies and a member of the ministerial valuation committees.

Hegazy holds two bachelor’s degrees from Cairo University; accounting and law, two master’s degrees; Accounting from Birmingham University, UK and Knowledge Based Systems (i.e., Expert Systems) from Edinburgh University, UK Professor Hegazy earned his PhD in accounting and finance from Birmingham University, UK. Hegazy has published several articles in reputable and top ranked journals such as Managerial Auditing Journal (MAJ), Journal of Accounting and Organizational Change (JAOC), Journal of Accounting, Auditing and Finance (JAAF), Corporate Ownership and Control (COC), Journal of Economics and Administrative Science (JEAS) and Journal of Accounting in Emerging Economies (JAEE). Hegazy authored nine books including the famous Auditing and Assurance Services with Pearson Inc with Arens, Elder and Beasley taught at many of the leading schools of business in the Arab world. He also presented and published several research papers in proceedings of international conferences held in the USA, UK, Italy, Australia, India, Turkey, and Egypt. Hegazy is an associate editor of MAJ and JEAS– Emerald Inc, member of the Editorial Board of the Eurasia Business review Journal, member of the Advisory Board of Eurasia Business and Economics Society (EBES) Istanbul, Turkey which contributes to the advancement of knowledge in the fields of accounting, management, economic and other related fields. Hegazy reviewed many research papers in refereed journals and conferences such as MAJ, IJAIM, JFRA, IJA, and EAA and AAA annual conferences. He has taught undergraduate and postgraduate courses (MSc and MBA) and has supervised students studying for the master's and PhD degrees in accounting and finance.

As a managing and international liaison partner, Hegazy has accumulated wide experience in auditing all types of business enterprises and management advisory services. He consults with government organizations and corporations addressing professional, management, and assurance issues. Through his CPA office he provides his clients with assurance services, forensic accounting and fraud investigation, compilation services, tax services, internal audit outsourcing, due diligence, corporate finance, management of information technology, arbitration and economic studies, human resources development and other management advisory services. Some of the above services were provided to the World Bank and other local and international Institutions. 

Research Interest
  • Auditing and Assurance Services
  • Forensic Accounting
  • Corporate Financial Reporting
  • corporate Governance
  • Accounting Information Systems
Education
  • PhD, Accounting and Finance, Birmingham University, UK
  • MSoc Sc, Accounting, Birmingham University, UK
  • MSc, Knowledge Based Systems, Edinburgh University, UK
  • BA, Accounting, Cairo University
  • BA, Law, Cairo University
  • Hegazy, M. and Kamar Eldawla, N. (2021). Key Audit Matters: Did IAASB resolve the secrets of confusion in audit reports decisions? Paper accepted for presentation and publication in proceedings of 43 Virtual European Accounting Association Annual Congress, 26-28 May. Research Forum Session AURF.07 9.00-10.30 AM Friday 28th May.
  • Hegazy, M and Ibrahim, H. (2020). The Benefits and Burdens of Joint audits: Do they improve audit quality? Paper presented and published in the on-line proceedings of the Annual Conference of the American Accounting Association, Atlanta, U.S.A, August 13, 2020.
  • Hegazy, M., Farghaly, M., and Hegazy, K. (2019). “Internal Auditors and Internal Auditing Standards: Does Compliance enhance Corporate Governance Mechanism?.” 28th EBES Conference, Coventry U.K. May 29-31.
  • Hegazy, M. Hegazy, K. and Basuony, M. (2018). “Auditing Firms Networks and their Members: Global interactions and cooperation or lone Wolfs for Autonomy?” Paper presented and published in the proceedings of 41 Annual Congress of the European Accounting Association, Milan, Italy, 30 May-1 June.
  • Hegazy, M. and Hegazy, K. (2018). “Examining the relationships between internal and external auditors and audit committees in the public sector.” Paper presented and published in the proceedings of the 41 Annual Congress of the European Accounting Association, Milan, Italy, 30 May-1 June. 
  • Hegazy, M and Salama, S. (2017). “The Effects of Qualitative Materiality Factors and auditors’ Personal Characteristics on the Assessment of Materiality and the Type of the Audit Report.” Paper accepted for presentation and publication in the proceedings of the American Accounting Association Annual Conference, San Diego, August 8.
  • Hegazy, M. Hegazy, K. and Eldeeb, M. (2017). “A Balanced Scorecard for Auditing Firms: A Proposed Framework and Related Measures.” Paper presented and published in the proceedings of the 40th Annual Congress of the European Accounting Association, Valencia, Spain, May 11.
  • Hegazy, M. and Farghali, M. (2016). “Internal audit practices and standards: external and internal auditors’ perceptions on compliance in an emerging economy.” Paper accepted for presentation and published at the American Accounting Association annual conference proceedings, New York, U.S.A, August 8-12.
  • Hegazy, M. Hegazy, K. and ElDeeb, M. (2016). “The Big 4 audit firms and industry specialization: Are we in a dominant market?”. Paper presented and published in the proceedings of the EBES conference, Istanbul, Turkey, May 26, 28.
  • Hegazy, K, Stafford, A., and Hegazy. M (2016). “Audit Committee roles and responsibilities in two UK public sector settings.” Paper presented and published in the proceedings of the 39 Annual Congress of the European Accounting Association proceedings, Maastricht, the Netherland, 11 May.
  • Hegazy, M, and Hamdy, R (2016). “The Effect of Audit Firm Industry Specialization on Earnings, Audit Quality and Reporting: A Practical Investigation.” Paper presented and published in the proceedings at the 39 Annual Congress of the European Accounting Association, Maastricht, the Netherland, 13 May.
  • Hegazy, M, and Hamdy, R. (2015). “The Effect of Audit Firm Specialiazation on Earnings Management and Quality of Audit Work.” Paper presented and published at The American Accounting Association Annual Conference proceedings, Chicago, U.S.A, August 8-12, 
  • Hegazy, M. (2015). “The Effective Board Member Program – The functions of the Audit Committee.” Corporate Governance Unit, The Institute of Banking, Kempinski Nile Hotel Cairo, 26 March 9.30 AM-12 P.M
  • Hegazy, M. (2015). “The Effective Board Member Program – The relationship between the Audit Committee and the External Auditor.” Corporate Governance Unit, The Institute of Banking, Kempinski Nile Hotel Cairo, 26 March 12.30 P.M-3.30 P.M
  • Hegazy, M. Hegazy, I. and Kamar Eldawla, N. (2015). “Audit Quality Control Measures: A Practical Investigation.” Paper presented and published in the 38th annual Congress of the European Accounting Association proceedings, Glasgow, UK, April 28-30.
  • Hegazy, M. and Kamar Eldawla, N. (2021). Key Audit Matters: Did IAASB resolve the secrets of confusion in audit reports decisions? Paper accepted for presentation and publication in proceedings of 43 Virtual European Accounting Association Annual Congress, 26-28 May. Research Forum Session AURF.07 9.00-10.30 AM Friday 28th May.
  • Hegazy, M and Ibrahim, H. (2020). The Benefits and Burdens of Joint audits: Do they improve audit quality? Paper presented and published in the on-line proceedings of the Annual Conference of the American Accounting Association, Atlanta, U.S.A, August 13, 2020.
  • Hegazy, M., Farghaly, M., and Hegazy, K. (2019). “Internal Auditors and Internal Auditing Standards: Does Compliance enhance Corporate Governance Mechanism?.” 28th EBES Conference, Coventry U.K. May 29-31.
  • Hegazy, M. Hegazy, K. and Basuony, M. (2018). “Auditing Firms Networks and their Members: Global interactions and cooperation or lone Wolfs for Autonomy?” Paper presented and published in the proceedings of 41 Annual Congress of the European Accounting Association, Milan, Italy, 30 May-1 June.
  • Hegazy, M. and Hegazy, K. (2018). “Examining the relationships between internal and external auditors and audit committees in the public sector.” Paper presented and published in the proceedings of the 41 Annual Congress of the European Accounting Association, Milan, Italy, 30 May-1 June. 
  • Hegazy, M and Salama, S. (2017). “The Effects of Qualitative Materiality Factors and auditors’ Personal Characteristics on the Assessment of Materiality and the Type of the Audit Report.” Paper accepted for presentation and publication in the proceedings of the American Accounting Association Annual Conference, San Diego, August 8.
  • Hegazy, M. Hegazy, K. and Eldeeb, M. (2017). “A Balanced Scorecard for Auditing Firms: A Proposed Framework and Related Measures.” Paper presented and published in the proceedings of the 40th Annual Congress of the European Accounting Association, Valencia, Spain, May 11.
  • Hegazy, M. and Farghali, M. (2016). “Internal audit practices and standards: external and internal auditors’ perceptions on compliance in an emerging economy.” Paper accepted for presentation and published at the American Accounting Association annual conference proceedings, New York, U.S.A, August 8-12.
  • Hegazy, M. Hegazy, K. and ElDeeb, M. (2016). “The Big 4 audit firms and industry specialization: Are we in a dominant market?”. Paper presented and published in the proceedings of the EBES conference, Istanbul, Turkey, May 26, 28.
  • Hegazy, K, Stafford, A., and Hegazy. M (2016). “Audit Committee roles and responsibilities in two UK public sector settings.” Paper presented and published in the proceedings of the 39 Annual Congress of the European Accounting Association proceedings, Maastricht, the Netherland, 11 May.
  • Hegazy, M, and Hamdy, R (2016). “The Effect of Audit Firm Industry Specialization on Earnings, Audit Quality and Reporting: A Practical Investigation.” Paper presented and published in the proceedings at the 39 Annual Congress of the European Accounting Association, Maastricht, the Netherland, 13 May.
  • Hegazy, M, and Hamdy, R. (2015). “The Effect of Audit Firm Specialiazation on Earnings Management and Quality of Audit Work.” Paper presented and published at The American Accounting Association Annual Conference proceedings, Chicago, U.S.A, August 8-12, 
  • Hegazy, M. (2015). “The Effective Board Member Program – The functions of the Audit Committee.” Corporate Governance Unit, The Institute of Banking, Kempinski Nile Hotel Cairo, 26 March 9.30 AM-12 P.M
  • Hegazy, M. (2015). “The Effective Board Member Program – The relationship between the Audit Committee and the External Auditor.” Corporate Governance Unit, The Institute of Banking, Kempinski Nile Hotel Cairo, 26 March 12.30 P.M-3.30 P.M
  • Hegazy, M. Hegazy, I. and Kamar Eldawla, N. (2015). “Audit Quality Control Measures: A Practical Investigation.” Paper presented and published in the 38th annual Congress of the European Accounting Association proceedings, Glasgow, UK, April 28-30.