Bio
Walid El Gammal is an associate 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
- Cost Accounting
- Managerial Accounting
- Auditing, Forensic Accounting
- Financial Statement Analysis
Research Interests
- Financial Accounting
- Managerial Accounting
- Auditing
- Corporate Governance
- Corporate Social Responsibility
Selected Publications
- Dah, M. A., El Gammal, W., Kchouri, B., & Marrouche, A. (2025). Do female CEOs lead more ethical firms? ESG and corporate impact. International Review of Financial Analysis, 104408 https://ideas.repec.org/a/eee/finana/v105y2025ics1057521925004958.html
- Safi, A., Kchouri, B., El Gammal, W., Nicolas, M.K., and Umar, M., 2024. Bridging the green gap: Do green finance and digital transformation influence sustainable development? Energy Economics, 134, p.107566. https://doi.org/10.1016/j.eneco.2024.107566
- El Gammal, W. & Gharazeddine, M., (2020). Determinants of Audit Fees in Developing Countries: Evidence from Egypt. Corporate Ownership and Control Journal, 17(2), 142-156. https://doi.org/10.22495/cocv17i2art12
- Harakeh, M., El Gammal, W. & Matar, G., (2019). Female Directors, Earnings Management, and CEO Incentive Compensation: UK Evidence. Research in International Business and Finance, (50), 153-170. https://doi.org/10.1016/j.ribaf.2019.05.001
- El Gammal, W., Yassine, N., Fakih, K., & El-Kassar, A. N. (2018). The relationship between CSR and corporate governance is moderated by performance and board of directors’ characteristics. Journal of Management and Governance, 1-20. https://doi.org/10.1007/s10997-018-9417-9
- 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, 31(1), 215-229. https://doi.org/10.1108/JOCM-06-2017-0238
- El Gammal, W., El-Kassar, A. N., & Canaan Messarra, L. (2018). Corporate ethics, governance, and social responsibility in MENA countries. Management Decision, 56(1), 273-291. https://doi.org/10.1108/MD-03-2017-0287
- 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 Areas, 51(3), 103-121. https://doi.org/10.1353/jda.2017.0063
- 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: the case of Lebanon. The Journal of Developing Areas, 50(3), 417-435. https://doi.org/10.1353/jda.2016.0109
- 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. https://doi.org/10.22495/cocv12i3c5p1
- 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 Governance, 5(1/2), 103-117. https://doi.org/10.1504/IJCG.2014.062349
- El Gammal, W. (2012). Determinants of audit fees: Evidence from Lebanon. International Business Research, 5(11), 136. https://doi.org/10.5539/ibr.v5n11p136