Dr Mohamed Samy Tawfik ElDeeb is an Associate Professor and Head of the accounting department at Modern Sciences and Arts University (MSA) in Cairo. He received his Bachelor, MSc, and PhD of Accounting from Cairo University. He has taught graduate and undergraduate courses in financial accounting, auditing, governmental accounting and cost accounting. Dr Mohamed Eldeeb is a member of the Egyptian Society of accountants and auditors (ESAA), and is a Chartared accountant in the ministry of finance register. Dr Eldeeb has extensive practical experience in training and consultancy in the field of accounting and taxation.
Asia-Pacific Journal of Accounting & Economics
This study examines the extent to which corporate governance (CG) affects disclosure tone (DT) an... more This study examines the extent to which corporate governance (CG) affects disclosure tone (DT) and assesses the impact of DT on firm value (FV). It also tests the effect of CG on FV using DT as an ...
This paper aims to (i) investigate the impact of political connections (PC) and related party tra... more This paper aims to (i) investigate the impact of political connections (PC) and related party transactions (RPTs) on the firm value (FV), and (ii) test the moderating effect of RPTs on such relationship, while controlling for the firms’ corporate governance mechanisms. Based on 315 observations from publicly listed firms in Egypt, our results reveal that (i) there is a positive relationship between PC and the FV, (ii) there is a negative relationship between RPTs and the FV, and (iii) the existing of RPTs as a moderating variable enhances the impact of the politically connected companies on the FV. The findings suggest that the Egyptian firms are much affected by the politically connected board of directors or owners, and this significantly exists when associated with related party transactions, despite that, the corporate governance practices could mitigate such effects.
Over the past decade, financial inclusion has been a trending topic and key priority in developin... more Over the past decade, financial inclusion has been a trending topic and key priority in developing countries seeking to build a resilient financial sector and pursuing economic growth. Most of the recently launched financial inclusion initiatives in Egypt, especially those aligned with the 2030 sustainability strategy, have targeted marginalized and excluded individuals. Only a few have addressed the financial inclusion of small- and medium-sized enterprises (SMEs). Accordingly, this paper aims to identify the main pillars of financial inclusion for SMEs. In keeping up with the mainstream literature, it introduces a number of financial inclusion determinants designed to attract SMEs. They include supply-side determinants such as access to financial services and marketing awareness campaigns, which act as tools to segment financial services and market their benefits to SMEs, and demand-side determinants, which involve the use of financial services. Finally, there is an assessment of ...
Purpose This study aims to investigate the impact of corporate reputation on investors and whethe... more Purpose This study aims to investigate the impact of corporate reputation on investors and whether it influences company investment returns. While previous research has focused on specific components of reputation, neglected risks associated with the analyzed firms, and relied on accounting performance metrics, this study takes into account both return and risk factors to examine how they affect corporate reputation and investment decision-making. Design/methodology/approach Data were collected from 300 active investors in the Egyptian exchange stock market, and the seven-paradigm RepTrak model was used to assess reputation structures and expected return and risk. Structural equation modeling was employed to confirm the theories. Findings The findings highlight that investors demonstrate a primary focus on the financial performance of organizations when making stock market decisions, while also considering non-financial factors such as products, innovation, citizenship, governance, ...
PurposeThis paper aims to examine the impact of environmental, social and governance (ESG) disclo... more PurposeThis paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.Design/methodology/approachData of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.FindingsThe results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.Research limitations/implicationsThe findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure ...
This study aims to investigate the impact of corporate reputation on investors and whether it inf... more This study aims to investigate the impact of corporate reputation on investors and whether it influences company investment returns. While previous research has focused on specific components of reputation, neglected risks associated with the analyzed firms, and relied on accounting performance metrics, this study takes into account both return and risk factors to examine how they affect corporate reputation and investment decision-making. Design/methodology/approach Data were collected from 300 active investors in the Egyptian exchange stock market, and the seven-paradigm RepTrak model was used to assess reputation structures and expected return and risk. Structural equation modeling was employed to confirm the theories. Findings The findings highlight that investors demonstrate a primary focus on the financial performance of organizations when making stock market decisions, while also considering non-financial factors such as products, innovation, citizenship, governance, and emotional appeal. Their prioritization of investment returns and risks takes precedence over evaluating workplace practices. Originality/value This study's originality lies in its incorporation of return and risk measurements as crucial investment choice variables, contributing to the financial markets' research on corporate reputation. By managing their reputation, corporations can enhance investors' demand for their stocks and optimize their investment opportunities.
Purpose This paper aims to examine the effect of the auditors’ burnout determinates on audit qual... more Purpose This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance. Design/methodology/approach A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses. Findings The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical ...
The lodging industry is an important source of national income being a main ingredient for touris... more The lodging industry is an important source of national income being a main ingredient for tourism, also, as it contributes to solving the problem of unemployment. Predominantly, the lodging sector supports the balance of payments. At this place, a reading to “Alpha”; “Beta”; “Gamma”; “Delta”; and “Omicron”—Corona Variants reflects significant implications. On the one hand, there exists a challenge to Egypt’s hotel industry following the pandemic attack; on the other hand, and by considering the case of relaxing the international restrictions, the international tourism is expected to recoup. Egypt has relatively benefited in the first half of 2021 when many Europeans escaped the lower temperature in winter in their homelands opting warm holiday destinations. The primary readings also expect the continuity in this increase. The macro-trend right here considers the shift in favor of a thoroughly managed risk with enhanced pliability, adopting a view of creating value, and increasing t...
The dynamic and increasing evolution of economic conditions emphasizes the potential deficiencies... more The dynamic and increasing evolution of economic conditions emphasizes the potential deficiencies of historical information of listed companies because it cannot satisfy investors‟, diversified information needs along with economic development. In some cases, historical information is unable to provide stakeholders with sufficient insight regarding critical success factors, opportunities, risks and management plans more integrated perspective. A new reporting framework called integrated reporting had been raised during the last decade. The United States Securities and Exchange Commission (SEC) initiated the concept of the integrated reporting in 1970s. It calls for a single report that integrate the financial and the non-financial information. The new reporting framework tries to improve the ability of the investors for assessing the future prospects of the firm and to remedy the shortcomings of the traditional reporting model of accounting. the International Integrated Reporting Co...
PurposeThe aim of this paper has twofold: (1) to explain and compare the financial evolution of I... more PurposeThe aim of this paper has twofold: (1) to explain and compare the financial evolution of Islamic and conventional banking sector in the Gulf Cooperative Council (GCC) countries before and during the COVID-19 pandemic and (2) to explore the key success factors that might affect Islamic and conventional banks performance before and mainly during COVID-19 pandemic period.Design/methodology/approachOrbis Bank Focus database and annual financial reports are used to collect financial information of Islamic and conventional banks in GCC countries over four years: 2017, 2018, 2019 and 2020. Descriptive statistics, T-test, multiple regression, and 2SLS and GMM models are employed to analyze the financial structure and performance of Islamic and conventional banks before and during the COVID-19 pandemic period.FindingsResults of this study reveal that (1) there is a significant difference between Islamic banks and conventional banks during the crisis of COVID-19, where the conventional...
Asia-Pacific Journal of Accounting & Economics
This study examines the extent to which corporate governance (CG) affects disclosure tone (DT) an... more This study examines the extent to which corporate governance (CG) affects disclosure tone (DT) and assesses the impact of DT on firm value (FV). It also tests the effect of CG on FV using DT as an ...
This paper aims to (i) investigate the impact of political connections (PC) and related party tra... more This paper aims to (i) investigate the impact of political connections (PC) and related party transactions (RPTs) on the firm value (FV), and (ii) test the moderating effect of RPTs on such relationship, while controlling for the firms’ corporate governance mechanisms. Based on 315 observations from publicly listed firms in Egypt, our results reveal that (i) there is a positive relationship between PC and the FV, (ii) there is a negative relationship between RPTs and the FV, and (iii) the existing of RPTs as a moderating variable enhances the impact of the politically connected companies on the FV. The findings suggest that the Egyptian firms are much affected by the politically connected board of directors or owners, and this significantly exists when associated with related party transactions, despite that, the corporate governance practices could mitigate such effects.
Over the past decade, financial inclusion has been a trending topic and key priority in developin... more Over the past decade, financial inclusion has been a trending topic and key priority in developing countries seeking to build a resilient financial sector and pursuing economic growth. Most of the recently launched financial inclusion initiatives in Egypt, especially those aligned with the 2030 sustainability strategy, have targeted marginalized and excluded individuals. Only a few have addressed the financial inclusion of small- and medium-sized enterprises (SMEs). Accordingly, this paper aims to identify the main pillars of financial inclusion for SMEs. In keeping up with the mainstream literature, it introduces a number of financial inclusion determinants designed to attract SMEs. They include supply-side determinants such as access to financial services and marketing awareness campaigns, which act as tools to segment financial services and market their benefits to SMEs, and demand-side determinants, which involve the use of financial services. Finally, there is an assessment of ...
Purpose This study aims to investigate the impact of corporate reputation on investors and whethe... more Purpose This study aims to investigate the impact of corporate reputation on investors and whether it influences company investment returns. While previous research has focused on specific components of reputation, neglected risks associated with the analyzed firms, and relied on accounting performance metrics, this study takes into account both return and risk factors to examine how they affect corporate reputation and investment decision-making. Design/methodology/approach Data were collected from 300 active investors in the Egyptian exchange stock market, and the seven-paradigm RepTrak model was used to assess reputation structures and expected return and risk. Structural equation modeling was employed to confirm the theories. Findings The findings highlight that investors demonstrate a primary focus on the financial performance of organizations when making stock market decisions, while also considering non-financial factors such as products, innovation, citizenship, governance, ...
PurposeThis paper aims to examine the impact of environmental, social and governance (ESG) disclo... more PurposeThis paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.Design/methodology/approachData of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.FindingsThe results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.Research limitations/implicationsThe findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure ...
This study aims to investigate the impact of corporate reputation on investors and whether it inf... more This study aims to investigate the impact of corporate reputation on investors and whether it influences company investment returns. While previous research has focused on specific components of reputation, neglected risks associated with the analyzed firms, and relied on accounting performance metrics, this study takes into account both return and risk factors to examine how they affect corporate reputation and investment decision-making. Design/methodology/approach Data were collected from 300 active investors in the Egyptian exchange stock market, and the seven-paradigm RepTrak model was used to assess reputation structures and expected return and risk. Structural equation modeling was employed to confirm the theories. Findings The findings highlight that investors demonstrate a primary focus on the financial performance of organizations when making stock market decisions, while also considering non-financial factors such as products, innovation, citizenship, governance, and emotional appeal. Their prioritization of investment returns and risks takes precedence over evaluating workplace practices. Originality/value This study's originality lies in its incorporation of return and risk measurements as crucial investment choice variables, contributing to the financial markets' research on corporate reputation. By managing their reputation, corporations can enhance investors' demand for their stocks and optimize their investment opportunities.
Purpose This paper aims to examine the effect of the auditors’ burnout determinates on audit qual... more Purpose This paper aims to examine the effect of the auditors’ burnout determinates on audit quality and performance. It also analyses whether the demographic characteristics of gender, age group, education and job positions affect auditors’ decisions for burnout, audit quality and performance. Design/methodology/approach A questionnaire was distributed on a sample of auditors in the top ten auditing firms in an emerging market including the Big 4. Factor analysis, correlation matrix and structural equation modeling were used for the analysis of the collected data and testing the developed hypotheses. Findings The results show that burnout has negative consequences for both the auditor and the auditing firm. While good organizational climate has a negative significant association with audit quality, nonethical decisions and audit performance, role clarity has positive significant association with the audit quality and performance and has an insignificant association with nonethical ...
The lodging industry is an important source of national income being a main ingredient for touris... more The lodging industry is an important source of national income being a main ingredient for tourism, also, as it contributes to solving the problem of unemployment. Predominantly, the lodging sector supports the balance of payments. At this place, a reading to “Alpha”; “Beta”; “Gamma”; “Delta”; and “Omicron”—Corona Variants reflects significant implications. On the one hand, there exists a challenge to Egypt’s hotel industry following the pandemic attack; on the other hand, and by considering the case of relaxing the international restrictions, the international tourism is expected to recoup. Egypt has relatively benefited in the first half of 2021 when many Europeans escaped the lower temperature in winter in their homelands opting warm holiday destinations. The primary readings also expect the continuity in this increase. The macro-trend right here considers the shift in favor of a thoroughly managed risk with enhanced pliability, adopting a view of creating value, and increasing t...
The dynamic and increasing evolution of economic conditions emphasizes the potential deficiencies... more The dynamic and increasing evolution of economic conditions emphasizes the potential deficiencies of historical information of listed companies because it cannot satisfy investors‟, diversified information needs along with economic development. In some cases, historical information is unable to provide stakeholders with sufficient insight regarding critical success factors, opportunities, risks and management plans more integrated perspective. A new reporting framework called integrated reporting had been raised during the last decade. The United States Securities and Exchange Commission (SEC) initiated the concept of the integrated reporting in 1970s. It calls for a single report that integrate the financial and the non-financial information. The new reporting framework tries to improve the ability of the investors for assessing the future prospects of the firm and to remedy the shortcomings of the traditional reporting model of accounting. the International Integrated Reporting Co...
PurposeThe aim of this paper has twofold: (1) to explain and compare the financial evolution of I... more PurposeThe aim of this paper has twofold: (1) to explain and compare the financial evolution of Islamic and conventional banking sector in the Gulf Cooperative Council (GCC) countries before and during the COVID-19 pandemic and (2) to explore the key success factors that might affect Islamic and conventional banks performance before and mainly during COVID-19 pandemic period.Design/methodology/approachOrbis Bank Focus database and annual financial reports are used to collect financial information of Islamic and conventional banks in GCC countries over four years: 2017, 2018, 2019 and 2020. Descriptive statistics, T-test, multiple regression, and 2SLS and GMM models are employed to analyze the financial structure and performance of Islamic and conventional banks before and during the COVID-19 pandemic period.FindingsResults of this study reveal that (1) there is a significant difference between Islamic banks and conventional banks during the crisis of COVID-19, where the conventional...
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Papers by Mohamed Samy El-Deeb