Khaled Samaha

Professor
Department of Accounting
The American University in Cairo
Egypt

Biography

Khaled Samaha is a tenured professor and chair of the Department of Accounting (IMA and ACCA accredited). He holds a PhD from Manchester Business School, UK (2005) and an MSc from Birmingham Business School, UK (1999). He has taught graduate and undergraduate courses in financial accounting, intermediate accounting, auditing, 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 U.S. and Egypt.

Research Intrest

Harmonization of Accounting Standards,  Compliance with International Financial Reporting Standards (IFRS),  Accounting in Developing Countries,  International Accounting Education,  Disclosure and Positive Accounting Theorym,  Financial Reporting on the Internet.

List of Publications
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.
Khlif, H. and Samaha, K. (2016). “Audit committee activity and internal control quality in Egypt: does 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., 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.

Global Scientific Words in Business and Management