Mohamed Hegazy

Professor
Department of Accounting
The American University in Cairo
Egypt

Biography

Mohamed Hegazy is a professor of accounting and auditing at the Department of Accounting, School of Business. Hegazy is a partner at Dr. A. M. Hegazy & Co, a member of Crowe Horwath International (Chartered Accountants & Consultants). Dr Hegazy is a fellow of the Egyptian Association of Accountants and Auditors (EAAA) and the Egyptian Tax Association (ETA). Further, Hegazy is a member of the American Accounting Association (AAA). Hegazy has two bachelor's degrees from Cairo University: the first in accounting and the second in law. He holds two master's degrees: one in accounting from Birmingham University — UK and the other in knowledge based systems (i.e. Expert Systems) from Edinburgh University — UK. Hegazy has a PhD in accounting and finance from Birmingham University — UK. His research and teaching interests include financial reporting (i.e. IFRS and GAAP), auditing and other assurance services, information systems, corporate governance, financial and administrative restructuring of business enterprises and corporate finance. Hegazy has published more than thirty articles in the fields of financial accounting, corporate governance, internal and extern auditing and information systems in leading international journals. Hegazy has also presented research papers in international conferences such as the American Accounting Association (AAA), European Accounting Association (EAA) and Eurasia Business and Economic Society. Hegazy published chapters in international books in the areas of accounting, auditing and taxation. He also published ten books and co-authored the famous book Auditing and Assurance Services with Arens, Elder and Beasley, a book which is taught at many of the leading business schools in the Arab World. Hegazy is a 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. He is also a member of the international advisory board for the First and Second International Congress on Pervasive Computing and Management, held in New Delhi and Sydney. He has reviewed many research papers presented for publications in refereed journals and conferences such as Managerial Auditing Journal, International Journal of Accounting, Auditing, and Performance Evaluation, and EAA & AAA annual conferences. Professor Hegazy 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.

Research Intrest

Principles of Financial Accounting, Accounting Information System, Accounting Information System & Expert Systems

List of Publications
Hegazy, M. Raslan, I and Kamar Eldawla, N. (2016). “Quality Control Elements and Auditor Fraud Risk Assessment: An Experimental Study”. Journal of Accounting and Finance, Vol 16 (2), April, pp.151-176.
Hegazy, M. Hegazy, K, and ElDeeb, M. (2017). “The Balanced Scorecard: Measures that Drive Performance Evaluation in Auditing Firms”. Paper under review in International Journal of Auditing, November 19.
Hegazy, M. and Hegazy, K. (2017). “Audit Firms and Industry Specialization in an Emerging Economy: Are we in a Dominant market?”. Paper under review in Journal of Accounting and Organizational Change, March 11.

Global Scientific Words in Business and Management