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Khaled Samaha

  • Position: Professor
  • Department: Youssef Nabih Department of Accounting
  • Email: ksamaha@aucegypt.edu
Brief Biography

Khaled Samaha is a tenured professor in the Onsi Sawiris School of Business at The American University in Cairo. He holds a PhD from Manchester Business School in the United Kingdom (2005) and a Master of Science from Birmingham Business School in the United Kingdom (1999). He has taught graduate and undergraduate courses in financial accounting, intermediate accounting, auditing and contemporary issues in financial reporting and has been presented with several teaching awards. Samaha was recognized with the Excellence in Teaching Award at The American University in Cairo, 2012.

Professionally, Samaha is a Certified Public Accountant from the Egyptian Society for Accountants and Auditors, and is certified by the Accountability State Authority, Central Bank of Egypt and the Egyptian Financial Regulatory Authority. Samaha is currently serving as an external auditor to several companies listed on the Egyptian Exchange. Additionally, he is currently serving as an audit consultant on a project with the Ministry of Transport in Egypt, the World Bank and the European Investment Bank on restructuring Egyptian National Railways.

Samaha is also a member of the American Accounting Association and the European Accounting Association. He has extensive practical experience in applying International Financial Reporting Standards and has published five papers about convergence with International Accounting Standards and International Financial Reporting Standards in Egypt. Samaha is an active European Accounting Association member and has presented research papers at its annual congress. Samaha has published more than 30 articles in reputable and top-tier journals.

Research Interest
  • Compliance with International Financial Reporting Standards
  • Disclosure and positive accounting theory
  • Financial reporting on the internet
  • The use of analytical procedures in auditing
  • Corporate governance and financial reporting
  • Corporate social responsibility disclosures
  • Narrative reporting
  • Internal control quality and external audit delays in developing countries
  • Disclosure and cost of equity capital in developing countries
  • Positive accounting theory and compliance with IASs/IFRSs
  • Meta-analysis and voluntary disclosure
  • Voluntary disclosure via social media
  • Internal control quality and cost of equity capital in developing countries
  • Audit committee activity
Awards
  • Winner of the Excellence in Research Quality Certificate of Recognition, Elsevier, for the paper titled "The Extent of Corporate Governance Disclosure and Its Determinants in a Developing Market: The Case of Egypt," published in Advances in Accounting, 2025
  • Winner of the Excellence in Research Quality Certificate of Recognition, Wiley, for the paper titled "Internal Control Quality, Voluntary Disclosure and Cost of Equity Capital: The Case of an Unregulated Market," published in International Journal of Auditing, 2025
  • Winner of the Emerald Literati Award for Highly Commended Paper, Emerald Publishing, for the paper titled "Audit-Related Attributes, Regulatory Reforms and Timely Disclosure: Further Evidence from an Emerging Market" (co-authored with Hichem Khlif), published in Journal of Financial Reporting and Accounting, 2018
  • Winner of the Excellence in Research Quality Letter of Recognition, McGraw Hill, for scholarly contributions in adapting the first and second editions of an accounting textbook, 2016
  • Winner of the Excellence in Teaching Award, The American University in Cairo, 2012
Education
  • PhD in accounting, Manchester Business School, University of Manchester, July 18, 2005. Thesis: "International Accounting Standards in an Emerging Capital Market: A Study of Compliance and Factors Explaining Compliance in Listed Egyptian Companies"
  • Master of Science in Accounting and Finance, Birmingham Business School, University of Birmingham, December 15, 1999. Thesis: "Measuring and Reporting the Cost of Quality Using an Activity-Based Costing Approach"
  • Bachelor of Science in Accounting, Faculty of Commerce, Cairo University, June 1994
  • K. Samaha, "Beyond Sarbanes-Oxley: Determinants of Internal Control Quality in a Civil Law Emerging Market," Corporate Ownership and Control 23, no. 1 (2026): 102–109.
  • H. Khlif, K. Samaha and I. Amara, "Internal Control Quality and Voluntary Disclosure: Does CEO Duality Matter?" Journal of Applied Accounting Research 22, no. 2 (2021): 286–306.
  • H. Khlif, S. Samaha and M. Soliman, "Internal Control Quality, Voluntary Disclosure and Cost of Equity Capital: The Case of an Unregulated Market," International Journal of Auditing 23, no. 1 (2019): 144–160.
  • M. Basuony, E. Mohamed and K. Samaha, "Board Structure and Corporate Disclosure via Social Media: An Empirical Study in the UK," Online Information Review 42, no. 5 (2018): 595–614.
  • K. Samaha and H. Khlif, "Audit-Related Attributes, Regulatory Reforms and Timely Disclosure: Further Evidence from an Emerging Market," Journal of Financial Reporting and Accounting 15, no. 2 (2017): 158–179.
  • H. Khlif and K. Samaha, "Audit Committee Activity and Internal Control Quality in Egypt: Does External Auditor's Size Matter?" Managerial Auditing Journal 31, no. 3 (2016): 269–289.
  • K. Samaha and H. Khlif, "Adoption of and Compliance with IFRS in Developing Countries: A Synthesis of Theories and Directions for Future Research," Journal of Accounting in Emerging Economies 6, no. 1 (2016): 33–49.
  • K. Samaha, H. Khlif and K. Hussainey, "The Impact of Board and Audit Committee Characteristics on Voluntary Disclosure: A Meta-Analysis," Journal of International Accounting, Auditing and Taxation 24, no. 1 (2015): 13–28.
  • H. Khlif, S. Samaha and I. Azzam, "Disclosure, Ownership Structure, Earnings Announcement Lag and Cost of Equity Capital in Emerging Markets: The Case of the Egyptian Stock Exchange," Journal of Applied Accounting Research 16,no. 1 (2015): 28–57.
  • H. Khlif and K. Samaha, "Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange," International Journal of Auditing 18, no. 2 (2014): 139–154.
  • K. Samaha, K. Dahawy, K. Hussainey and P. Stapleton, "The Extent of Corporate Governance Disclosure and Its Determinants in a Developing Market: The Case of Egypt," Advances in Accounting 28, no. 1 (2012): 168–178.