Dr. Walid Elgammal


Walid Elgammal is an Assistant Professor of Accounting. He holds a PhD in Accounting from the University of Manchester. In addition, he has an MSc in Accounting and Finance from the University of Birmingham and a BSc in Accounting from Alexandria University, Egypt. He has worked as a consultant and an executive trainer for many corporations in Egypt and has served as a member of several Adnan Kassar School of Business committees.

Teaching Interests

  • Financial Accounting
  • Management Accounting
  • International Accounting
  • Auditing

Research Interests

  • Financial Accounting
  • Managerial Accounting
  • Auditing
  • Corporate Governance

Selected Publications

Articles in Refereed Journals:

El-Kassar A. N., El Gammal, W. & Sreih, J. (2018) Engagement of Family Members, Corporate Governance and Corporate Social Responsibility in Family-Owned Enterprises. Journal of Organizational Change Management, forthcoming.

El Gammal, W., El-Kassar, A. N., & Canaan Messarra, L. (2018). Corporate ethics, governance and social responsibility in MENA countries. Management Decision56(1), 273-291

Elsiefy, E., & El Gammal, W. (2017). The effect of using fair value accounting on fundamental analysis: Some evidence from the emerging economies. The Journal of Developing Areas51(3), 103-121.

El Gammal, W., Zakka, J. S., El-Kassar, A. N., & Dandash, G. (2016). Reasons behind the non-application of the activity-based costing system in developing countries, case of Lebanon. The Journal of Developing Areas50(3), 417-435.

El-Kassar, A. N., Messarra, L. C., & El Gammal, W. (2015). Effects of ethical practices on corporate governance in developing countries: Evidence from Lebanon and Egypt. Corporate Ownership and Control Journal, 12 (3), 494-504.

El-Kassar, A. N., El Gammal, W., & Bayoud, M. M. (2014). Effect of internal audit function on corporate governance quality: evidence from Lebanon. International Journal of Corporate Governance5(1/2), 103-117.

El Gammal, W., Assad, T., & Jurdy, L. (2014). Implementation of Corporate Governance Rules and Procedures in Lebanese Firms. The Business Review Cambridge, 22 (2), 116-122.

El Gammal, W. (2012). Determinants of audit fees: Evidence from Lebanon. International Business Research5(11), 136.

El Gammal, W., & Showery, M. (2012). Corporate Governance and Quality of Accounting Information:  The case of Lebanon. The Business Review Cambridge Journal, 19(2), 210-315.