Faculty and Staff

Dr. Walid Elgammal


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

Research Interests

Selected Publications

Articles in Refereed Journals:

Walid El Gammal and Marwa Gharzeddine (2020). “Determinants of Audit Fees In Developing Coutries: Evidence From Egypt” Corporate Ownership & Control. https://www.virtusinterpress.org/IMG/pdf/cocv17i2art12.pdf  Vol 17, Issue 2, 2020.  

Karkoulian, Silva, Messarra, Leila, and Sidani, Mohammad (2009). “Correlates of the Bases of Power and the Big Five Personality Traits: An Empirical Investigation”. Journal of organizational Culture, Communication and Conflict. Vol. 13, No. 1, 2009, pp.71-82 https://www.researchgate.net/publication/265864661_Correlates_of_the_bases_of_power_and_the_big_five_personality_traits_an_empirical_investigation

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 moderated by performance and board of directors’ characteristics. Journal of Management and Governance, 1-20.

El-Kassar, A. N., ElGammal, W. Trabelsi, S. Kchouri, B. (2018). Corporate Governance in Lebanese Banks: Focus on Board of Directors. International Journal of Corporate Governance9(3)3,260 – 299.

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