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Ahmed Elbayoumi

Brief Biography

Ahmed F. Elbayoumi is an associate professor in the Youssef Nabih Department of Accounting at the Onsi Sawiris School of Business at The American University in Cairo. He earned his PhD from Cairo University in 2008, conducting part of his research at the University of Essex in the United Kingdom under a scholarship. Elbayoumi has teaching experience at undergraduate and graduate levels. He has published many articles in refereed journals. Elbayoumi has contributed to designing financial and cost accounting systems, participated in preparing feasibility studies for major projects and played a role in the loan facility procurement for the Grand Egyptian Museum. In 2021, he was selected as a committee member for setting the National Academic Reference Standards for Egyptian schools of business. Elbayoumi is a licensed public accountant in Egypt and a member of the Egyptian Accounting Syndicate. He earned the Excellence in Teaching Award from The American University in Cairo in 2024 and the best paper award at the TIMES-iCON conference in 2016.

Research Interest
  • Financial reporting
  • Market-based accounting research
  • Corporate governance
  • National culture
  • Sustainability performance
Awards
  • 2024: Winner of the Excellence in Teaching Award, Onsi Sawiris School of Business, The American University in Cairo
  • 2016: Winner of the best paper award, Technology Innovation Management and Engineering Science International Conference, Bangkok
Education
  • PhD in accounting, Cairo University, 2008
  • Master of Accounting in Accounting, Cairo University, 1999
  • Bachelor of Accounting in Accounting, Cairo University, 1991
  • A.F. Elbayoumi, H. Elmoursy, S.M. Eljilany, M. Bouaddi and M.A.K. Basuony, "Females on Board and Sustainability Performance: Evidence from the Emerging Markets," International Journal of Corporate Governance 16, no. 1 (2026):67–89.
  • R. EmadEldeen, A.F. Elbayuomi, M. Farghaly, M.S. El-Deeb and M.A.K. Basuony, "Students' Intention to Use Artificial Intelligence in Business Courses: An Extended TAM Approach in a Developing Economy," Frontiers in Education 11 (2026).
  • M.A. Abobakr, M. Abdel-Kader and A.F. Elbayoumi, "An Experimental Investigation of the Impact of Sustainable ERP Systems Implementation on Sustainability Performance," Journal of Financial Reporting and Accounting 24, no. 2 (2026): 970–990.
  • N. Kandil, M.A.K. Basuony, M. Bouaddi, H. Elmoursy and A.F. Elbayuomi, "Examining CEO Characteristics and Carbon Emissions: A Quantile Approach to UK-Listed Firms," Sustainability 17, no. 13 (2025): 5732.
  • R. EmadEldeen, A.F. Elbayuomi, H. Elmoursy, M. Bouaddi and M.A.K. Basuony, "Does Board Diversity Drive Sustainability? Evidence from UK-Listed Companies," Sustainability 17, no. 3 (2025): 1177.
  • M.S. El-Deeb, Y.T. Halim and A.F. Elbayoumi, "CGSC, Audit Quality, and Internet Reporting: The Mediation and Moderation Analysis," Journal of Accounting and Management Information Systems 23, no. 1 (2024).
  • M.A. Abobakr, M. Abdel-Kader and A.F. Elbayoumi, "Integrating S-ERP Systems and Lean Manufacturing Practices to Improve Sustainability Performance: An Institutional Theory Perspective," Journal of Accounting in Emerging Economies13, no. 5 (2023): 870–897.
  • Mohamed S. El-Deeb, Yasser T. Halim and Ahmed F. Elbayoumi, "Disclosure Tone, Corporate Governance and Firm Value: Evidence from Egypt," Asia-Pacific Journal of Accounting and Economics 29, no. 3 (2022): 793–814.
  • Z.M.A. Eldeen and A.F. Elbayoumi, "Stock Option Fraud Detection and an Analysis for Its Reasons: Arabic Republic of Egypt Case," International Journal of Economics and Accounting 4, no. 2 (2013): 123–137.
  • A.F. Elbayoumi and E.A. Awadallah, "The Incremental Usefulness of Other Comprehensive Income Items to the Egyptian Investor," International Journal of Economics and Accounting 3, no. 3/4 (2012): 295–321.