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Moataz El-Helaly

  • Position: Associate Professor, Accounting
  • Department: Youssef Nabih Department of Accounting
Brief Biography

Moataz El-Helaly is an assistant professor of accounting at The American University in Cairo (AUC). He holds a PhD in management (accounting) from Aston University in the United Kingdom and both a BSc and MSc in management from the German University in Cairo (GUC).

His research focuses on International Financial Reporting Standards (IFRS), earnings management, related party transactions and corporate governance. He has a growing record of publications in international peer-reviewed journals.

El-Helaly has extensive teaching experience in accounting, having taught at the American University of Beirut, the British University in Egypt, Aston University and GUC. His teaching interests include financial accounting, managerial accounting, auditing and taxation.

During his PhD studies, he was a visiting researcher at WHU Otto Beisheim School of Management in Germany and the University of Zurich in Switzerland. He is an associate fellow of the UK Higher Education Academy, holds teaching enhancement certificates 1 and 2 from AUC and is a Certified Management and Business Educator (CMBE) from the UK Chartered Association of Business Schools.

Research Interest
  • Related party transactions
  • Capital market research
  • IFRS
  • Earnings management
  • Corporate governance
  • Auditing

1. El-Helaly, M., Ntim, C. & Soliman, M. (2020). The role of National Culture in International Financial Reporting Standards Adoption. Research in International Business and Finance. Forthcoming

2. El-Helaly, M., Ntim, C. & Al-Gazzar, M. (2020). Diffusion Theory, National Corruption, and IFRS Adoption around the World. Journal of International Accounting, Auditing, and Taxation. 38-100305

3. Shehata, N., Mitry, C., Shawki, M., & El-Helaly, M. (2020). Incorporating Nearpod in Undergraduate Financial Accounting Classes in Egypt. Accounting Education. 29(2): 137-152

4. Ayman, A., El-Helaly, M. & Shehata, N. (2019). Board Diversity and Earnings News Dissemination on Twitter in the UK. Journal of Management and Governance. 23(3): 715-734

5. El-Helaly, M. (2018). Related Party Transactions: A review of Regulation, Governance, and Auditing Literature. Managerial Auditing Journal. 8/9: 779-806

6. El-Helaly, M., Georgiou, I. & Lowe, A. (2018). The Interplay between Related Party Transactions and Earnings Management: The role of Audit Quality. Journal of International Accounting, Auditing, and Taxation. 32: 47-60

7. El-Helaly, M., Shehata, N. & El-Sherif, R. (2018). National Corporate Governance, GMI Ratings, and Earnings Management: A Country-level Study. Asian Review of Accounting. 26(3): 373-390

8. Shehata, N., Salhin, A. & El-Helaly, M. (2017). Board Diversity and Firm Performance: Evidence from UK SMEs. Applied Economics. 49(48): 4817-4832

9. El-Helaly, M. (2016). Related Party Transactions and Accounting Quality in Greece. International Journal of Accounting and Information Management. Vol. 24(4): 375-390

10. Elhelaly, M. (2014). Related Party Transactions and Corporate Governance Research: An Assessment of Theories and Methodologies. Corporate Ownership and Control. Vol. 11 (2): 578-582

  • October 2011 - July 2014 Aston University PhD
  • October 2007 - July 2009 German University in Cairo, Master of Science (MS)
  • October 2003 - September 2007 German University in Cairo, Bachelor of Science (BS)