Dr. Walid Elgammal

walid.elgammal@lau.edu.lb
Ext. 1684
AKSOB 1501
LAU Beirut 

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

• 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.

• 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. 

• 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.

• 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.

• 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.

• 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.

• 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.

• 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.

• 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 Governance, 5(1/2), 103-117.

• El Gammal, W. (2012). Determinants of audit fees: Evidence from Lebanon. International Business Research, 5(11), 136.