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Khaled Dahawy

Brief Biography

Khaled Dahawy is a full-time professor of accounting, who started his academic career in 2001.  He served as the unit head of the accounting unit during the period 2003 -2007.

Dahawy received his PhD from the University of North Texas, his MBA from Pennsylvania State University and his Bachelor of Business Administration from AUC.  He is a Certified Public Accountant (CPA) in Illinois, Egyptian Society of Accountants and Auditors, Egyptian Accounting Syndicate, and the Egyptian Accounting and Auditing Board.  He is also certified by the Capital Market Authority (CMA) and the Egyptian Central Bank.

He has extensive practical experience as an accountant and financial consultant.  He has acted as an expert with CMA, and has prepared several revaluation reports to indicate the current value of companies that needed to change their legal format or merge with other companies to be submitted to the CMA and the Investment Authority.  He has prepared and/or audited several financial and managerial accounting systems for companies and nonprofit organizations.

Dahawy served as a consultant in several missions with the World Bank related to the degree of accountability of the Egyptian Ministry of Finance and the status of accounting and auditing in Egypt. He has also worked as a consultant to the Egyptian Institute of Directors (EIOD) in many papers, conferences, manuals, and research on accounting, auditing, and corporate governance in Egypt.

Dahawy has several publications in journals and conference proceedings. He has attended several international conferences, including the American Accounting Association (AAA) Annual Conference and the European Accounting Association (EAA) Annual Conference. He has prepared the auditing book taught by the Egyptian Accountants and Auditors Society for the intermediate exam. He has acted as a consultant to the United Nations Conference on Trade and Development (UNCTAD) on mission related to studying corporate governance levels and development in Egypt.

He has different teaching interests as he teaches financial accounting, auditing, taxation and international accounting. He received the department of management teaching excellence award in 2004 and has helped in the development and updating of several courses in the area of accounting and auditing at the school. In 2006 and 2007, Dahawy received Certificate of Recognition from the Binominal Fulbright Commission in Egypt, in 2007 he received Certificate of Recognition from the Dean for his outstanding contribution to the department, in 2009 he received Certificate of Appreciation from the WEL program recognizing the valuable contribution to the program, in 2011 he received Certificate of Recognition from the dean for publishing one article in reputable refereed rank B journals in 2010, Certificate of Recognition from the dean for the outstanding contribution to the School of Business and Excellence in Teaching, Research and Service letter from the dean to recognize his effort in teaching, research and service. 

Dahawy has initiated and acts as the adviser to the Accounting Link, which is the accounting club at AUC that links the academic and practical aspects of accounting, allowing students’ access to actual professionals.

In addition, Dahawy has conducted several training courses and presentations to teach accounting for numerous diverse constituents. He has prepared and delivered several courses for the International Finance Corporation (IFC) to introduce concepts like accounting, risk analysis and corporate governance to developing nations. He has prepared and delivered several executive educational courses for companies and banks in the areas of financial accounting, auditing, taxation and credit analysis.

Dahawy is a member in GMAC 2013 Leadership Conference Advisory Group, Financial Benchmark Award Advisory Board and the Advisory Board Council for AISEC International in Egypt. He is also the head of the youth committee in the Rotary Club of Cairo, and member of the Egyptian Junior Businessmen Association (EJB).

Dahawy is an active member in the University, school and department and serves them in many aspects. He is a member in the Accounting Faculty Selection Committee that chooses new faculty in the department, member in the Assurance of Learning Committee representing the accounting department and member in the Accounting Learning Goals Committee responsible for the update and follow up on learning goals for tax accounting. He is also responsible for the MBA Debate, which is a new initiative launched in the fall of 2010. The debate is an open forum to advance the MBA students' experience through linking their academic experience with the real world. In addition, he introduced international study tours for MBA students who went to Turkey in summer 2011 and Spain in summer 2012. He is the chair of the committee to investigate the future of graduate programs at the school that is responsible to provide the dean with strategic advices on how to move the graduate programs in the school strategically and he is the chair of the Advisory Committee to the MBA Programs that is responsible to advise the director of MBA programs on matters related to the MBA and EMBA programs. In addition he is member in Graduate Advisory Council at The American University in Cairo.

    Research Interest
    • Egypt financial accounting
    • International accounting
    • Auditing
    • Accounting information systems
    • Disclosure
    • Corporate governance

    Following are the main publications in 2011 and 2012, for more details and a full list of intellectual contributions please visit Professor Dahawy's website.

    Articles in Refereed Journals

    • Samaha, K., Dahawy, K., Abdallah, S., Khlif, H. Corporate Social Responsibility Disclosures, Earnings Management and Corporate Governance in Listed Egyptian Companies. Forthcoming April 2012.
    • Abd El-Meguid, A, Samaha, K., and Dahawy, K. “Preliminary Evidence on the Relationship between Corporate Governance Attributes and Audit Committee Functionality in Egypt:  Beyond Checking the Box”, Accepted and forthcoming in Vol. 14, Issue 2, 2014, Corporate Governance: the International Journal of Business in Society (CG), Print ISSN: 1472-0701, Imprint: Emerald publishers – UK.
    • Samaha, K., Dahawy, K., Abdel-Meguid, A., and Abdallah, S. “Propensity and Comprehensiveness Internet Reporting in Egypt Do Board Composition and Ownership Structure Matter?”, volume 20, Issue 2, 2012, International Journal of Accounting and Information Management (IJAIM), Print ISSN: 1834-7649, Imprint: Emerald publishers – UK.
    • Samaha, K., Dahawy, K., and Hussainey, K., Stapleton, P. ‘The Extent of Corporate Governance Disclosure and Its Determinants in a Developing Market: The Case of Egypt”, Vol. 28, Issue 1, June 2012, pp:168-178, Advances in Accounting Incorporating Advances in International Accounting,  ISSN: 0882-6110, Imprint: Elsevier - UK.
    • Dahawy, K. and El Nashar. T., The Effect of Earnings Based Analysis' Change Over Financial Analysts' Investment Decisions in Egypt International Journal of Economics and Accounting. Special Issue on Egypt of International Journal of Economics and Accounting. Vol. 3, Nos. 3/4, 2012
    • Dahawy, K., Shehata, N., and Ransopher, T. “The State of Accounting in Egypt: A Case”, Journal of Business Cases and Applications, volume 3 – July, 2011, pp: 68-79, ISSN :1948-3015
    • Samaha, K.  and Dahawy, K. (2011) “An Empirical Analysis of Corporate Governance Structures and Voluntary Corporate Disclosure in Volatile Capital Markets: the Egyptian Experience”, International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Special issue on "Financial reporting, Transparency, and Corporate Governance: Issues in volatile international markets", Vol. 7, Nos 1/2, pp: 61-93, ISSN (Online): 1740-8016, ISSN (Print): 1740-8008, DOI: 10.1504/IJAAPE.2011.037726, Imprint: Inderscience publishers – UK.

    Refereed Books

    (2012) Wild, J. Chiappeta, B. and Shaw, K, Dahawy, K. and Samaha, K. Fundamental Accounting Principles, ME Edition, 20th edition, McGraw Hill International limited – UK

    Referred Book Chapters

    Dahawy, K. and Samaha, K. (2011) “Blending Information and Communication Technology (ICT) with an Accounting System: The Case of the Egyptian International Motors Company (EIM)”, Chapter 1, In “Cases on Businesses in the MENA Region: New Trends and Opportunities”, Published by IGI Global for publication, Hershey, USA, pp. 1-9. DOI: 10.4018/978-1-60960-583-4, ISBN 978-1-60960-583-4 (hbk.) -- ISBN 978-1-60960-584-1 (ebook), DOI: 10.4018/978-1-60960-583-4.ch001. 

    Refereed Conference Proceedings

    • Samaha, K., Khlif, H., &Dahawy, K. ‘Relevance of Regulation Theories, Positive Accounting Theories for Explaining De Facto Compliance with Iass/Ifrss: Implications for Developing Countries. Proceedings of the American Accounting Association (AAA) Annual Meeting, 4-8 August 2012, Washington, USA.
    • Dahawy, K. and El Nashar. T. ‘The Value Relevance of Capital Stocks & Earnings Quality in The Egyptian Banks’. 35th Annual Congress of the European Accounting Association, 9-11 May 2012, Ljubljana, Slovenia.
    • Samaha, K., Abd El-Meguid, A, and Dahawy, K. (2011). ‘Corporate Governance Attributes and Audit Committee Functionality: Empirical Evidence from Egypt’, Proceedings of the AAA Annual meeting and Conference, Engage to make a difference, 6-10 August 2011, Denver, CO – USA.
    • Samaha, K., Dahawy, K., and Husseiny, K. “Internal Control Mechanisms and Corporate Narrative Reporting in listed Egyptian Companies: the Case of EGX 100” 34th European Accounting Association Annual Conference, 20-22 April, 2011, Rome, Italy.
    • Dahawy, K., Samaha, K., Abdel-Meguid, A., and Abdallah, Sara. Association between Corporate Governance Structure and Corporate Internet Reporting: Evidence on the propensity and Comprehensiveness in listed Egyptian Firms. ” 34th European Accounting Association Annual Conference, 20-22 April, 2011, Rome, Italy.
    • Dahawy, K., “Factors Affecting Financial Reporting in an Emerging Economy: Case of Egypt” 34th European Accounting Association Annual Conference, 20-22 April, 2011, Rome, Italy.