Amr Kotb

Zayed University, ACCOUNTING, Faculty Member

Cairo University, Accounting, Faculty Member

Prince Sultan University, Accounting, Faculty Member

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Dr. Amr Kotb joined Zayed University, College of Business, in August 2017 as an Associate Professor in Accounting. Amr was awarded the degree of Doctor of Philosophy in Accounting from the University of Aberdeen Business School in 2009. Before joining Zayed University, Amr worked at the universities of Prince Sultan (Saudi Arabia), Anglia Ruskin University (UK), Middlesex (UK), Coventry (UK), Aberdeen (UK), and Cairo (Egypt). Amr is also a Fellow of Higher Education Academy, UK.

Amr's primary research interests are in the impact and utilization of technological developments in accounting & auditing practice, the profession, and higher education. His research interests also include forensic accounting and corporate social responsibility. Amr's work has been presented in a number of national and international conferences such as British Accounting & Finance Association (BAFA), European Accounting Association (EAA) and American Accounting Association (AAA), and published in high quality ABS and ABDC ranked journals such as 'Critical Perspectives on Accounting', 'Journal of Information Systems', Journal of Business Ethics', 'Journal of International Accounting Auditing and Taxation', 'International Journal of Auditing', 'Accounting Education: An International Journal', and 'Journal of Applied Accounting Research'.

Amr has secured a number of internal and external research bids, with the most recent one being the Higher Education Academy Collaborative Teaching Grant (£156,429) to investigate the recent technological developments in accounting curricula in UK universities. Others include research funds from: the The Institute of Chartered Accountants of Scotland (ICAS, UK), King Saud University (Kingdom of Saudi Arabia), Committee for Departments of Accounting and Finance (CDAF, UK), and The International Institute for Management Practice (IIMP) at Lord Ashcroft International Business School, Anglia Ruskin University (UK).

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Papers by Amr Kotb

Mapping of internal audit research: a post-Enron structured literature review

Accounting, Auditing & Accountability Journal

PurposeThis paper reviews the field of internal auditing (IA) post-Enron to develop insights into... more PurposeThis paper reviews the field of internal auditing (IA) post-Enron to develop insights into how IA research has developed, offer a critique of the research to date and identify ways that future research can help to advance IA.Design/methodology/approachA structured literature review (SLR) was used to analyse 471 papers from 64 journals published between 2005 and 2018 based on a number of criteria, namely author, journal type, journal location, year, theme, theory, nature of research, research setting, regional focus, method and citations.FindingsThe IA literature has not significantly contributed to knowledge of the internal audit function (IAF), and one still knows relatively little about the factors that contribute to making the impact of IA practice effective and measurable. The IA literature is US-dominated (authors and journals), focussed on the American context (publicly listed companies), reliant on positivist analyses and largely makes no explicit reference to theory. ...

IT in Accounting and Auditing Recommended Textbooks

SSRN Electronic Journal

Information technology in the British and Irish undergraduate accounting degrees

Accounting Education

Mapping forensic accounting in the UK

Journal of International Accounting, Auditing and Taxation

Eco-Islam: Beyond the Principles of Why and What, and Into the Principles of How

Journal of Business Ethics

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Audit Tendering in the UK: A Review of Stakeholders' Views

International Journal of Auditing, 2016

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E-business in Accounting Education: A Review of Undergraduate Accounting Degrees in the UK and Ireland

Http Dx Doi Org 10 1080 09537325 2010 547318, Feb 1, 2011

... “Accounting education: charting the course through a perilous ... conducive to discussion in ... more

Environmental Reporting Quality

Handbook of Research on Green Economic Development Initiatives and Strategies, 2000

Auditing Practice and Education in the Information Age: Challenges & Opportunities

Inhibitors and Enablers of GAS Usage: Testing the Dual Factor Theory

Journal of Information Systems, 2016

Prior research has extensively studied information technology (IT) usage by applying well-establi... more Prior research has extensively studied information technology (IT) usage by applying well-established theories. While this research stream has yielded rich insights into the enablers of IT usage, less attention has been paid to inhibitors of IT usage. The purpose of this study is to investigate the enablers and inhibitors of generalized audit software (GAS) usage. Our research model, based on the dual factor theory, postulates that inhibitors such as system problems and perceived threat, in addition to enablers such as perceived usefulness and perceived ease of use, affect GAS usage. Based on a sample of 285 internal and external auditors, our results suggest that, after controlling for mandatory GAS usage, perceived threat negatively influences usage and perceived usefulness, whereas the system problems construct negatively influences perceived usefulness and perceived ease of use. Furthermore, our findings indicate that the effect of system problems is fully mediated by perceived ...

Governance in NHS Foundation Trusts

Global Perspectives on Risk Management and Accounting in the Public Sector, 2000

E-Business Audit-Potential For A Contested Professional Territory

Senior Lecturer in Accountancy Middlesex University Business School The Burroughs Hendon London, ... more

The auditor-to-client revolving door: A structured literature review

International Journal of Auditing

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Qur’anic Ethics for Environmental Responsibility: Implications for Business Practice

by Rasha Hanafi and Amr Kotb

Journal of Business Ethics, 2016

Auditing Practice and Education in the Information Age: Challenges & Opportunities

LAP LAMBERT Academic Publishing , Aug 1, 2013

Implications of E-Business for Audit Practice and Education.

Professional Paper, Jun 2008

E-Business audit: Advisory jurisdiction or occupational invasion?

Published Paper, 2012

E-Business Audit-Potential For A Contested Professional Territory

Conference Paper, 2010

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The Impact of E‐Business on the Audit Process: An Investigation of the Factors Leading to Change

Published Paper, 2011

This study seeks to further understand the implications of e-business for financial audit practic... more This study seeks to further understand the implications of e-business for financial audit practice by exploring: the pressures leading to the adoption of new or different audit practices; the specific features of e-business that affect the appropriateness of traditional auditing practices and techniques; and how technical audit work is changing in response to the increasing adoption of e-business models. By using semi-structured interviews and a postal questionnaire survey, the perceptions of financial auditors and information technology (IT) audit practitioners were sought. The findings identify factors affecting, and pressures leading to, audit change in response to e-business as perceived by these auditors. Overall, the most obvious aspect of e-business audit change was felt to be the extensive use of IT-driven practices and techniques, and this change could not only be attributed to technical factors, but they also thought that competitive and professional factors were also important drivers of audit change.