Home page
ع

Moataz El-Helaly

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

Moataz El-Helaly is an associate professor of accounting at the Onsi Sawiris School of Business at The American University in Cairo. He holds a PhD in management with a concentration in accounting from Aston University in the United Kingdom, as well as a Bachelor of Science and a Master of Science in management from the German University in Cairo.

His research focuses on International Financial Reporting Standards, earnings management, related-party transactions and corporate governance. He has a growing record of publications in international peer-reviewed journals. His research has appeared in leading journals such as Auditing: A Journal of Practice and Theory, Journal of Business Finance and Accounting, Journal of Financial Stability, Finance Research Letters and Accounting Education, among others.

El-Helaly has extensive teaching experience in accounting, having taught at the American University of Beirut, the British University in Egypt, Aston University and the German University in Cairo. His teaching interests include financial accounting, managerial accounting, financial statement analysis, accounting analytics and personal finance, among others.

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. In 2018, he was named one of the 50 Best Undergraduate Business Professors worldwide by Poets and Quants. He is an associate fellow of the UK Higher Education Academy and holds the ACCA Certificates in Data Analytics and International Financial Reporting.

Research Interest
  • Related-party transactions
  • Capital market research
  • International Financial Reporting Standards
  • Earnings management
  • Corporate governance
  • Auditing
Awards
  • 2025 and 2026: Winner of the AUC Onsi Sawiris School of Business Faculty Research Appreciation Award
  • 2023: Finalist for the UK Alumni Awards Egypt
  • 2019: Recipient of the AUB URB Research Grant ($9,000)
  • 2018: Named one of the Poets and Quants Top 50 Undergraduate Business Professors
Education
  • PhD in management, Aston University, 2014
  • Master of Science in accounting, German University in Cairo, 2009
  • Bachelor of Science in finance and accounting, German University in Cairo, 2007
  • A.S. Ahmed, B. Al-Dah, M.A. Dah and M. El-Helaly, "CEO Narcissism and Related Party Transactions," Journal of Business Finance and Accounting, forthcoming.
  • S. Chahine, M. El-Helaly and O. Guedhami, "Related Party Transactions, Firm Acquisitiveness and Tax Avoidance," Accounting and Finance, forthcoming.
  • J. Al-Okaily and M. El-Helaly, "From Founders to Heirs: The Impact of Family Ownership on SEC Comment Letters," Journal of Accounting Literature, forthcoming.
  • B. Al-Dah, M.A. Dah and M. El-Helaly, "Board Diversity and Related Party Transactions," Finance Research Letters 77 (2025): 107046.
  • M. El-Helaly and B. Al-Dah, "Auditing Standards and Audit Effort: Evidence from Related Party Transactions," Managerial Auditing Journal 40, no. 4 (2025): 451–477.
  • A.S. Ahmed, B. Al-Dah, M. El-Helaly and K. Fleszar, "Related Party Transactions and Audit Quality: Evidence on the Efficacy of Auditing Standard 18," Auditing: A Journal of Practice and Theory 43, no. 1 (2024): 1–25.
  • S. Chahine, W. Dbouk and M. El-Helaly, "M&As and Political Uncertainty: Evidence from the 2016 US Presidential Election," Journal of Financial Stability 54 (2021): 100866.
  • N. Shehata, C. Mitry, M. Shawki and M. El-Helaly, "Incorporating Nearpod in Undergraduate Financial Accounting Classes in Egypt," Accounting Education 29, no. 2 (2020): 137–152.
  • M. El-Helaly, "Related Party Transactions: A Review of Regulation, Governance and Auditing Literature," Managerial Auditing Journal 33, no. 8/9 (2018): 779–806.
  • N. Shehata, A. Salhin and M. El-Helaly, "Board Diversity and Firm Performance: Evidence from UK SMEs," Applied Economics 49, no. 48 (2017): 4817–4832.