Ahmed
Elbayoumi

Position
Associate Professor
Department
Department of Accounting

Profile

Brief Biography

Ahmed Elbayoumi has recently joined The American University in Cairo moving from Cairo University. Currently, Elbayoumi is a visiting associate professor in the Department of Accounting, School of Business at The American University in Cairo. In early 2008, he was awarded the degree of Doctor of Philosophy from the Faculty of Commence, Cairo University, Egypt. Before obtaining his PhD degree, Elbayoumi was a member of a scholarship program in the Department of Accounting, Finance, and Management at the University of Essex, United Kingdom. Elbayoumi conducted his PhD within the field of Financial Reporting. He taught graduate and undergraduate courses in financial accounting, auditing, accounting information systems, intermediate accounting, managerial accounting and governmental accounting. He has supervised students in the Faculty of Commerce at Cairo University for the PhD and MS in accounting.

Elbayoumi research interests include financial accounting, auditing, market based accounting research, effects of cultural factors on accounting reporting. He has several refereed published papers and conference papers all of which are in the field of Accounting. In terms of service, Elbayoumi participated in the design of cost accounting systems, financial accounting systems, new project feasibility studies, and loan facility procurement for some Egyptian companies. He participated in preparing the loan facility procurement for the new Egyptian Grand Museum. In addition, Elbayoumi worked as a senior accountant for the Egyptian/American Universities Linkage Project that was financed by the USAID for the period 1997 to 2001. He worked as a short term local junior expert, Europe AID (Raising Corporate Governance Awareness) for the period from August 2008 to September 2008. Elbayoumi offered many workshops teaching the fundamentals of cost accounting for non-accountants at the Egyptian Ministry of Health. He also conducted many workshops teaching the fundamentals of accounting for non-Arabic language speakers at The Arabic Language Center, Faculty of Arts, Cairo University.

Education

  • April 2008: PhD in Accounting, Accounting Department, Faculty of Commerce, Cairo University (Egypt). Member of a Scholarship at the Accounting, Finance, and Management Department, University of Essex, United Kingdom
  • March 1999: Master of Accounting, Accounting Department, Faculty of Commerce, Cairo University, Egypt
  • May 1991: Bachelor of Accounting, Accounting Department, Faculty of Commerce, Cairo University, Egypt

Courses Taught

  • ACCT 2001: Financial Accounting
  • ACCT 2002: Managerial Accounting
  • ACCT 3001: Intermediate Accounting I

Publications

Papers Published in Refereed Journals

  • Basuony, M. A. K., E. K. A. Mohamed, and A. F. Elbayoumi. (2017) ‘Ownership Structure, Board Characteristics and Bank Performance in the GCC Countries’, ITMSOC Transactions on Innovation & Business Engineering, Vol. 2, 1–6.
  • Elbayoumi, A.F. (2015) ‘Determinants of Auditor Appointment by Companies Constituting S&P Middle East and Africa BMI Index’, Egyptian Accounting Review, Vol. 5, No. 5, pp: 1-37.
  • Basuony, M. A. K., E. K. A. Mohamed, and A. F. Elbayoumi (2014) ‘Corporate Internet Disclosure in the Arabian Gulf: An Empirical Examination of Determinants and Attributes’, Journal of Modern Accounting and Auditing, vol. 10, No. 7, pp. 747-763.
  • Abdelrhman, Amr N., Khaled Z. Labib, Ahmed F. Elbayoumi (2014) ‘Measuring Audit Firms’ Intellectual Capital as a Determinant of Audit Quality: A Suggested Model’, Journal of Modern Accounting and Auditing, Vol. 10, No. 1, pp:59-79.
  • Eldeen, Z.M.A. and Elbayoumi, A.F. (2013) ‘Stock Option Fraud Detection and an Analysis for its Reasons: Arabic Republic of Egypt Case’, Int. J. Economics and Accounting, Vol. 4, No. 2, pp. 123-137.
  • Elbayoumi, A.F. and Awadallah, E.A. (2012) ‘The Usefulness of Different Accounting Earnings Measures: The Case of Egypt’, GSTF Journal on Business Review, Vol.2, No2, pp.15-23.
  • Elbayoumi, A.F. and Awadallah, E.A. (2012) ‘Macro and Micro Earnings Manipulation: The Role of Accounting Standard Setting Process’, GSTF Journal on Business Review, Vol.2, No.2, pp.24-32.
  • Awadallah, E.A. and Elbayoumi, A.F. (2012) ‘An Interpretive Analysis of how Audit Quality is Perceived in Economies in Transition’, GSTF Journal on Business Review, Vol.2, No.2, pp.145-151.
  • Elbayoumi, A.F. and Awadallah, E.A. (2012) ‘The incremental usefulness of other comprehensive income items to the Egyptian investor’, Int. J. Economics and Accounting, Vol. 3, Nos. 3/4, pp.295–321.

Papers Accepted for Publishing in Refereed Journals

  • Elbayoumi, A. F., E. A. Awadallah, and M. A. K. Basuony. 2019 Development of Accounting and Auditing In Egypt: Origin, Growth, Practice and Influential Factors. The Journal of Developing Areas 53 (2):205-220.

Conference Papers

  • Basuony, M., Mohamed, E., and Elbayoumi, A. (2016) ‘Ownership Structure, Board Characteristics and Bank Performance in the GCC Countries’, the Technology Innovation Management  and Engineering science International Conference (TIMES-iCON), Bangkok, Thailand, November 28-30.
  • Mohamed, E., and Basuony, M. and Elbayoumi, A. (2016). Corporate Governance and Audit Report Timeliness: Evidence from MENA Countries, American Accounting Association Annual Meeting (AAA), Atlanta, Georgia, USA, August 6-10. 
  • Basuony, M. A. K., E. K. A. Mohamed, M. Hussain, and A. F. Elbayoumi. (2015) ‘Corporate Governance Mechanisms and Audit Report Lag: Evidence from Saudi Arabia’, Paper read at Administrative Sciences Association of Canada Annual Conference (ASAC) Conference, 13-16 June, 2015, at Halifax, Nova Scotia, Canada.
  • Elbayoumi, A. F., and E. A. Awadallah (2015) ‘Factors Affecting the Development of the Auditing Profession in Egypt: An Overview’, Paper read at 19th Financial Reporting and Business Communication Conference (FRBC) Conference, 2–3 July, 2015, at Bristol, UK.
  • Elbayoumi, A. F., E. K. A. Mohamed, and M. A. K. Basuony (2015) ‘Corporate Governance and Audit Report Timeliness: Evidence from Middle East and Africa Emerging Economies’, Paper read at The 1st Cairo University International Conference on Accounting, 12–13 September, 2015, at Cairo, Egypt.
  • Awadallah, E.A. and Elbayoumi, A.F. (2013) ‘An Interpretive Analysis of how Audit Quality is Perceived in Economies in Transition’, 49th British Accounting and Finance Association (BAFA) Annual Conference, Newcastle, 9 April, 2013.
  • Elbayoumi, A. F., and E. A. Awadallah (2011) ‘The Incremental Usefulness of Other Comprehensive Income Items: An Egyptian Context’, European Accounting Association, 34th Annual Congress, Rome 20-22 April 2011.
  • Elsharkawi, A., Elbayoumi, A. F. and Ahmed, D. (2008) ‘Review of Practical Implementation Issues Relating to International Financial Reporting Standards: Case Study of Egypt’, United Nations Conference on Trade and Development, 21 August 2008.

Books

  • Abotaleb, A. M., Elbayoumi, A. F., and Arafa, I. M. (2015) ‘Accounting Information Systems’ (1st ed.). Cairo, Egypt: Open Education Center, Cairo University.
  • Elsebaee, I. M., Abdelrasheed, M., & Elabyoumi, A. F. (2014)’ Cost System Design’ (1st ed.). Cairo, Egypt: Open Education Center, Cairo University.

Contributed Chapters in International Books

  • Elsharkawy, A. E., A. Fouad, and D. Ibrahim. (2010) ‘Review of practical implementation issues relating to International Financial Reporting Standards: Case study of Egypt’. In International Accounting and Reporting Issues 2008 Review, edited by UN. Conference on Trade and Development. New York and Geneva: United Nations, 7-20.
Research Interest

Teaching Interest

Undergraduate Level

  • Principles of Financial Accounting.
  • Intermediate Accounting.
  • Accounting for Partnership.
  • Managerial Accounting
  • Governmental Accounting
  • Accounting Theory.
  • Auditing.
  • Finance and Financial Reporting.
  • Accounting Information Systems.
  • Operations Research in Accounting.

Postgraduate Level

  • Quantitative Methods in Accounting.
  • Contemporary Topics in Financial Accounting.
  • Accounting Information Systems.

Research Interests

  • Financial Accounting
  • Auditing
  • Market-based Accounting Research
  • Corporate Governance
  • Impact(s) of Cultural Factors on Accounting Reporting