Intellectual Contributions

Refereed Journal Publications

  • Samaha, K., and Khlif, H. (2017). “Audit-Related Attributes, Regulatory Reforms and Timely Disclosure: Further Evidence from an Emerging Market”, forthcoming, Journal of Financial Reporting and Accounting, Vol. 15, Issue 2, Emerald, ISSN: 1985-2517.
  • Samaha, K., and Khlif, H., Dahawy, K. (2016). “Compliance with IAS/IFRS and its Determinants: a Meta-Analysis”, Journal of Accounting, Business and Management (JABM), Vol. 23, Issue 1, pp. 41-63, ISSN (Print): 0216-423X.
  •  Khlif, H. and Samaha, K. (2016). “Audit Committee Activity and Internal Control Quality in Egypt: Does an External Auditor’s Size Matter?”, Managerial Auditing Journal (MAJ), Vol. 31, Issue 3, pp. 269-289, ISSN (Print): 0268-6902, Imprint: Emerald publishers – UK.
  • Samaha, K., and Khlif, H. (2016). “Adoption of and Compliance with IFRS in Developing Countries: a Synthesis of Theories and Directions for future Research”, Journal of Accounting in Emerging Economies (JAEE), Vol. 6, Issue 1, pp. 33-49, Print ISSN: 2042-1168, Imprint: Emerald – UK.
  • Samaha, K., Khlif, H. and Hussainey, K. (2015). “The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis”, Journal of International Accounting, Auditing and Taxation (JIAAT), Vol. 24, Issue 1, pp. 13-28, ISSN: 1061-9518, Imprint: Elsevier - USA.
  • Khlif, H., Samaha, S. and Azzam, I. (2015). “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 (JAAR), Vol. 16, Issue 1, pp. 28 - 57, Print ISSN: 0967-5426, Imprint: Emerald – UK.
  • Khlif, H., and Samaha, K. (2014). “Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange”, International Journal of Auditing (IJAU), Vol. 18, Issue 2, pp. 139-154, ISSN (Online): 1099-1123, Imprint: Wiley Blackwells– UK.
  • Abd El-Meguid, A, Samaha, K., and Dahawy, K. (2014). “Preliminary Evidence on the Relationship between Corporate Governance Attributes and Audit Committee Functionality in Egypt:  Beyond Checking the Box”, Corporate Governance: the International Journal of Business in Society (CG), Vol. 14, Issue 2, pp. 197-210, DOI: 10.1108/CG-01-2011-0004, Print ISSN: 1472-0701, Imprint: Emerald publishers – UK.
  • Samaha, K., (2013).  “Progressing Corporate Governance Disclosure in Egypt: Current Status and Action Plan”, Corporate Ownership and Control, Vol. 10, Issue 4 (Summer), pp: 9-20, ISSN - 1727-9232 (printed version), ISSN - 1810-0368 (CD version), ISSN - 1810-3057 (online version), Imprint: Virtus Interpress – Ukraine.
  • Samaha, K., Dahawy, K., Hussainey, K and Stapleton, P. (2012). ‘The Extent of Corporate Governance Disclosure and Its Determinants in a Developing Market: The Case of Egypt”, Advances in Accounting, Vol. 28, Issue 1, pp: 168-178, doi:10.1016/j.adiac.2011.12.001, ISSN: 0882-6110, Imprint: Elsevier – USA.
  • Samaha, K., Dahawy, K., Abdel-Meguid, A., and Abdallah, S. (2012). “Propensity and Comprehensiveness of Corporate Internet Reporting in Egypt: Do Board Composition and Ownership Structure Matter?”, International Journal of Accounting and Information Management (IJAIM), Vol. 20, Issue 2, pp: 142-170, Print ISSN: 1834-7649, Imprint: Emerald publishers – UK.
  • Samaha, K., and Abdallah, S. (2012), ‘Further Evidence on Web-Based Corporate Disclosures in Developed versus Developing Countries: A Comparative Analysis of Nature and Determinants in Egypt and the UK”, International Journal of Disclosure and Governance (IJDG), Vol. 9, Issue 2, pp: 148-180, ISSN: 1741-3591 EISSN: 1746-6539, Imprint: Palgrave Macmillan – UK, Advance online publication, September 1, 2011; doi:10.1057/jdg.2011.17
  • 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.
  • Dahawy, K. and Samaha, K. (2010) “An Investigation of the Views and Perceptions of External Users of Corporate Annual Reports in Emerging Economies: the case of Egypt”, International Journal of Accounting and Finance (IJAF), Vol. 2, No. 3/4, pp: 331–367, ISSN (Online): 1752-8232, ISSN (Print): 1752-8224, DOI: 10.1504/IJAF.2010.034402, Imprint: Inderscience publishers – UK.
  • Samaha, K. and Dahawy, K. (2010) “Factors Influencing Corporate Disclosure Transparency in the Active Share Trading Firms: An Explanatory Study”, Research in Accounting in Emerging Economies, Volume 10, Emerald Group Publishing Limited, pp.87-118, ISSN (Print): 1479-3563, DOI: 10.1108/S1479-3563(2010)0000010009, Emerald publishers – UK.
  • Samaha, K. and Hegazy, M. (2010) “An empirical investigation of the use of ISA 520 “analytical procedures” among Big 4 versus non-Big 4 audit firms in Egypt”, Managerial Auditing Journal (MAJ), Vol. 25, Issue 9, pp: 882 - 911, ISSN (Print): 0268-6902, DOI: 10.1108/02686901011080053, Imprint: Emerald publishers – UK.
  • Samaha, K. (2010) “Do Board Independence and Audit Committees Motivate Disclosure on Different Corporate Governance Information Categories in the Annual Reports in Developing Countries?” International Research Journal of Finance and Economics (IRJFE), Issue 57, pp: 206-225, Print ISSN: 1450-2887, Imprint: EuroJournals publishers – UK.
  • Samaha, K. and Stapleton, P. (2009) “Firm specific determinants of the extent of compliance with International Accounting Standards in the Corporate annual reports of companies listed on the Egyptian Stock Exchange: A Positive Accounting Approach”, Afro-Asian Journal of Finance and Accounting (AAJFA), Vol. 1, No. 3, pp: 266-294, ISSN (Online): 1751-6455, ISSN (Print): 1751-6447, DOI: 10.1504/AAJFA.2009.024302, Imprint: Inderscience publishers – UK.
  • Samaha, K., Dahawy, K, Stapleton, P., and Conover, T. (2009) “Progressing Egypt towards Convergence with IFRS: An Agenda for Future Research”, Journal of Current Research in Global Business (JCRGB), Vol. 12, No. 18 (Fall), pp: 54-65, ISSN (Print): 1050-6292, Issued by the Library of Congress – Washington, Published by the Association for Global Business (AGB) – USA, School of Management, College of Professional Studies, Regis University.
  • Samaha, K. and Baki, A. (2009) “An Exploratory Study of the Relevance of Trans National Global Information System to Small and Medium Enterprises: Evidence from Egypt”, International Journal of Management and Decision Making (IJMDM), Special issue on "Decision Support Systems and Knowledge Management in SMEs", Vol. 10, Nos. 1/2, pp: 4-32, ISSN (Online): 1741-5187, ISSN (Print): 1462-4621, DOI: 10.1504/IJMDM.2009.023912, Imprint: Inderscience publishers – UK.
  • Samaha, K. and Stapleton, P. (2008) “Compliance with International Accounting Standards in a National Context: Some Empirical Evidence from the Cairo and Alexandria Stock Exchanges”, Afro-Asian Journal of Finance and Accounting (AAJFA), Vol. 1, No. 1, pp: 40-66, ISSN (Online): 1751-6455, ISSN (Print): 1751-6447, DOI:10.1504/AAJFA.2008.016890, Imprint: Inderscience publishers – UK.

Google Scholar Citation Index

To view the citation index, click here.

Refereed Book

  • Wild, J. Chiappeta, B. and Shaw, K and Samaha, K. (2017). Fundamental Accounting Principles, ME Second Edition, 2nd edition, Forthcoming, McGraw Hill International limited – UK, ISBN 978-0-07-713950-6.
  • Wild, J. Chiappeta, B. and Shaw, K, Dahawy, K. and Samaha, K. (2012 - 2016). Fundamental Accounting Principles, ME First Edition, 1st edition, McGraw Hill International limited – UK, ISBN 978-0-07-713950-6, 1,204 pages           

Refereed Book Chapters

  • Samaha, K. and Abdallah, S. (2011) “A comparative analysis of activity-based costing and traditional costing systems: the case of Egyptian Metal Industries Company”, Chapter 4, In “Cases on Businesses in the MENA Region: New Trends and Opportunities”, Published by IGI Global for publication, Hershey, USA, pp. 41-53. 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.ch004
  • 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
  • Samaha, K. and Dahawy, K. (2010) “Information System strategy development and implementation in the Egyptian small and medium construction enterprises”, Chapter V, In E-Strategies for Technological Diffusion and Adoption: National ICT Approaches for Socioeconomic Development”, Published by IGI Global for publication, Hershey, USA, pp. 88-121. DOI: 10.4018/978-1-60566-388-3, ISBN: 978-1-60566-388-3 (hbk.), EISBN: 978-1-60566-389-0 (ebook) DOI: 10.4018/978-1-60566-388-3.ch005

Working Papers

  • Samaha, K. and Edwards, P. (2004) “The relevance and Demand for International Accounting Standards to Emerging Capital Markets: the Case of Egypt”, Working Paper series (November 2004), Manchester Business School, University of Manchester – UK.
  • Samaha, K. and Edwards, P. (2004) “Dejure Similarities and Differences between National Accounting Standards and IASs: the case of Egypt”, Working Paper series (October 2004), Manchester Business School, University of Manchester – UK.
  • Abd El-Meguid, A, Samaha, K., Khlif, H. and Dahawy, K. ‘The Determinants of Auditor Selection in Egypt: Client Characteristics, Corporate Governance and the Demand for Audit Quality’, working paper, AUC.

Invited Articles in Professional Journals

  • Samaha, K (2013). “Corporate Clarity: What does it take for Egyptian companies to become more transparent and boast better corporate governance?, AUC Business Review, Issue 2 (Summer), pp: 48-51, Published by: AUC Business Review is a quarterly trade magazine produced by the School of Business at the American University in Cairo (AUC) in partnership with International Business Associates Group-IBA Media LTD (IBAG-IBA Media).
  • Samaha, K (2009). “A Study of the relationship between Company Characteristics and the implementation of the Egyptian Accounting Standards (EASs): The Story of Listed Egyptian Companies, The Accountant, Vol. 33/34, March, pp: 77-88, Published by: The Egyptian Society of Accountants & Auditors (ESAA).
  • Samaha, K and Stapleton, P. (2008). ‘Compliance with International Accounting Standards in a National Context: Some Empirical Evidence from the Cairo and Alexandria Stock Exchanges’, Business Communication Headline News, Published by Bovee and Tholl

Work In Progress

  • Khlif, H., Samaha, S., and Soliman, M. “Internal Control Quality and Cost of Equity Capital: Evidence from the Egyptian Stock Exchange”.
  • Fathy, R., Samaha, K., Badr El Din, A. “A Multi-Level Cloud Computing Integrated Assessment Methodology for Safe Affordable Public Transportation: Impact on Productive and Financial Efficiency in the Railway Industry”.
  • Samaha, K., Bassiouny, D., Khlif, H. “Corporate governance attributes and social and environmental disclosure: evidence from Egypt”.
  • Samaha, K., Abdallah, S., “Egypts’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence”.
  • Samaha, K. Preparing an optimal production plan and a revised forecast for trading results when there is a limiting factor: the case of Egyptian Motors Company (Teaching Case).
  • Samaha, K. Application of Activity based Costing, Target costing and Pricing in a manufacturing company: the Case of Egyptian Ceramica Art Company (Teaching Case).

Conferences and Presentations

  • Samaha, K. and Khlif, H. (2016). “Corporate Governance Reforms and Internal Control Quality in Egypt: do Audit Quality and Ownership Structure matter?”, Proceedings of the 39th European Accounting Association (EAA) Annual Congress, Mecc Masstricht, Netherlands, from 11–13 May 2016, Session GV-RF01 Institutional Environment and Impact of Regulation, Thursday 12 May, 9-10:30 am, Room W2.4Yen, Chair: Mary Allen Carter.
  • Samaha, K. and Khlif, H. (2014). “Audit-related Factors, Corporate Governance Mechanisms, Regulatory Reforms, Industry Effects and Timely Disclosure in the MENA Region: Evidence from Egypt”, Proceedings of the 37th European Accounting Association (EAA) Annual Congress, Tallin, Estonia, from 21-23 May 2014, Session: GV-RF, Friday 23 May, 9:00-10:30 am, House: EBS, room 302, Chair: Mircea Epure.
  • Samaha, K. (2013). “Progressing Corporate Governance Disclosure in Egypt: Current Status and Action Plan”, Proceedings of the Ukrainian Academy of Banking of the National Bank of Ukraine conference on Banking, governance and regulation, Sumy, Ukraine, from 23-24 May 2013, National Bank of Ukraine, Pokrovska Str. 9/1, Sumy, 40000, Ukraine, Chair  Anatoliy Yepifanov, Professor, Rector, Ukrainian Academy of Banking of the National Bank of Ukraine (Ukraine), Editor-in-Chief of “Banks and Bank Systems”, Serhiy Kozmenko, Professor, Vice-Rector, Ukrainian Academy of Banking of the National Bank of Ukraine (Ukraine), Editor-in-Chief of “Investment Management and Financial Innovations”, Alexander Kostyuk, Professor, Ukrainian Academy of Banking of the National Bank of Ukraine (Ukraine), Wilhelm-Rieger Professor, Friedrich-Alexander-Universität Erlangen-Nürnberg (Germany), Editor-in-Chief of “Corporate Ownership and Control” and “Governance and Regulation”
  • Abd El-Meguid, A, Samaha, K., Khlif, H. and Dahawy, K. (2013). ‘The Determinants of Auditor Selection in Egypt: Client Characteristics, Corporate Governance and the Demand for Audit Quality’, Proceedings of the AAA Annual meeting and Conference on teaching and learning in Accounting, 3-7 August 2013, Anaheim, CA - USA. Research Interaction Session V (Board 47), Wednesday August 7, 2013 9:45 AM – 11:00 AM.
  • Samaha, K., Khlif, H. and Dahawy, K. (2013). “A meta-analytic review of the determinants of the degree of compliance with IAS/IFRS”, Proceedings of the 36th European Accounting Association (EAA) Annual Congress, Paris, France, from 6-8 May 2013, Session FRRF20, Title: Financial Reporting, room A409, Tuesday 7 May, 16:00 - 17:30 pm, Chair: Reggy Hooghiemstra, page 106.
  • Samaha, K., Khlif, H. and Dahawy, K. (2012). “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, Washington, D.C., USA, from 4-8 August 2012, Session 9.33 Title: IFRS Adoption, Moderator: Alireza Daneshfar, University of New Haven, Presentation Date/Time: Wednesday August 8, 2012 - 4:00 pm-5:30 pm, (NASBA Field of Study: Accounting)
  • Samaha, K., Khlif, H. and Azzam, I. (2012). “Disclosure, Corporate Governance and Cost of Equity Capital in Emerging Markets: Evidence from the Egyptian Stock Exchange”, Proceedings of the 35th European Accounting Association (EAA) Annual Congress, Ljubljana, Slovenia, from 9-11 May 2012, GV.RF. session 09, Room P-111, Friday 11 May, 14:00-15:30 pm, Chair: Galassi Giusepe, (Abstract ID: 15339, page 386).
  • Samaha, K., Dahawy, K., Abd El-Meguid, A, and Abdallah, S. (2011). ‘Association between Corporate Governance Structures and Corporate Internet Reporting: Evidence on the propensity and Comprehensiveness in listed Egyptian Firms’, Proceedings of the 34th  European Accounting Association (EAA) Annual Congress, Rome, Italy, from 20-22 April 2011, FAPS 16, Room 206B, Friday 22 April, 16:17:30 pm, Chair: Mahmoud Hossain, (Abstract ID: 11379, page 159).
  • 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 Hussainey, K. (2011). ‘Internal Control Mechanisms and Corporate Narrative Reporting in listed Egyptian Companies: the Case of EGX 100’, Proceedings of the 34th  European Accounting Association (EAA) Annual Congress, Rome, Italy, from 20-22 April 2011, GVR 02, Room 201, Thursday 21 April, 9:10:30 am, Chair: Karin Jonnergard, (Abstract ID: 11365, page 390-391).
  • Samaha, K. (2010). “Egyptian Accounting Standards from a Tax point of view”, Proceedings of the 16th annual Conference organized by The Egyptian Society for Public Finance & Taxes and Price Waterhouse Coopers (PWC),, Kamilia Hall, Air Defense Hall, June 27-29, 2010, Day 2, 12 to 1:45pm, Concurrent Session 4. Conference theme: The Egyptian Tax System: Practical obstacles for applying the recent tax regulations and its effect on decreasing the tax revenues in Egypt (in Arabic).
  • Samaha, K. (2010). “Egyptian Accounting Standard number 8 (Long Term Construction Contracts) and Egyptian Accounting Standard number 5 (Change in Accounting Policy) and the tax effect in light of the new Tax Law 91 for the year 2005 and its executive regulations”, Proceedings of the 16th annual Conference organized by The Egyptian Society for Public Finance & Taxes and Price Waterhouse Coopers (PWC), Kamilia Hall, Air Defense Hall, June 27-29, 2010, Day 3, 11:45 to 1:45pm, Concurrent Session 7.  Conference theme: The Egyptian Tax System: Practical obstacles for applying the recent tax regulations and its effect on decreasing the tax revenues in Egypt (in Arabic).
  • Samaha, K., Dahawy, K., Abdel Megid, A and Abdallah, S. (2010). ‘The impact of Corporate Governance mechanisms on Corporate Internet Reporting propensity and comprehensiveness: Evidence from the Emerging Market of Egypt’, American Accounting Association, Proceedings of the AAA Annual meeting and Conference on Teaching & Learning in Accounting, 31 July-4 August 2010, San Francisco, CA – USA. Panel 1.27 (International Corporate Governance and Disclosure), Monday August 2, 2010 10:15 AM – 11:45 AM  Discussant: Christian Stadler, Royal Holloway, University of London
  • Samaha, K., Dahawy, K., Abdel Megid, A and Abdallah, S. (2010). ‘Corporate Governance and Internet Reporting: The Egyptian Story, Kuwait Society for Accountants and Auditors, Proceedings of the second KSAA Annual meeting and Conference on the role of Accounting in stabilizing the Financial Markets, Kuwait Society for Accountants and Auditors, 1-2 December 2010, Kuwait.
  • Samaha, K., Dahawy, K., and Stapleton, P. (2010). ‘Relationship between Corporate Governance, Firm Characteristics and Corporate Governance Disclosure: Evidence from the Egyptian Stock Exchange’, Proceedings of the 33rd European Accounting Association (EAA) Annual Congress, Istanbul, Turkey, from 19-21 May 2010, GV.RF.19, Session 4 Wednesday 16.00 - 17.30 /Saturn B (Abstract ID: 7468, page 357).
  • Samaha, K. and Dahawy, K. (2009). “Ownership structure, Proportion of Independent Directors on the Board, Existence of Audit Committees and Voluntary Disclosure: Evidence from the Actively Traded listed Egyptian Companies (CASE 30 index)”, Proceedings of the 32nd European Accounting Association (EAA) Annual Congress, Tampere, Finland, from 12-15 May 2009, GV.PS.6, Session 3 Thursday 09.00 - 10.30 /Linna K109 (Abstract ID: 3530, page 158).
  • Samaha, K. and Dahawy, K. (2009). “Determinants of Corporate Governance Disclosure in a Developing Market: The Case of Egypt”, Proceedings of the American Accounting Association (AAA) Annual meeting and Conference on Teaching & Learning in Accounting - Accounting at a Tipping Point, 1-5 August 2009, New York – USA, AAA Research Interaction Session II (Board 40),  Monday August 3, 2009 3:00 PM – 4:30 PM
  • Samaha, K., Dahawy, K, Stapleton, P., and Conover, T. (2009). “Progressing Egypt towards Convergence with IFRS: An Agenda for Future Research”, Proceedings of the annual meeting of the Association for Global Business, International Academy of Linguistics Behavioral and Social Sciences Annual Research, November 12-15, in Orlando, Florida, Session 22 Time: 9:00-10:30 a.m, Session Title: Accounting and Risk Issues Room: Spring Lake, Moderator: Janikan Supanvanij - St. Cloud State University
  • Samaha, K. and Dahawy, K. (2008). “Perceptions of Financial Statement users in an emerging economy: The case of Egypt”, Proceedings of the American Accounting Association (AAA) Annual Conference in Building our Accounting Community, Panel 5.29 (Financial Issues), 3-6 August 2008, Anaheim, California - USA.  Tuesday, August 5, 2008, 2:00 pm – 3: 300 pm
  • Samaha, K., (2004). “Compliance with the International Accounting Standards in the Capitalistic Emerging Capital Markets:  An Empirical Study of The Extent of de facto Compliance and Factors Explaining Compliance/Non-Compliance in Listed Non-Financial Egyptian Companies”, Proceedings of the 16th Accounting, Business & Financial History Annual Conference, 16-17 September 2004, Cardiff Business School – UK.
  • Samaha, K. (2003). “Level of compliance with IASs disclosure and measurement/presentation requirements in non-financial companies: Some empirical evidence from annual reports of companies listed on the Cairo and Alexandria stock exchange,” Proceedings of the British Accounting Association (BAA) Annual Conference, 23-24 April 2003, Manchester Business School – UK