Dr Mahmoud Elmarzouky
Senior Lecturer in Accounting
Research areas
Dr Mahmoud Elmarzouky holds a PhD in Accounting from the University of Portsmouth and is a Fellow of the Higher Education Academy along with over 15 years of experience between academic and professional careers - including time at the Egyptian Tax authority and various roles at universities in the UK and Egypt. Mahmoud an experienced lecturer with teaching experience in higher education and professional experience in tax authorities since 2004, alongside lecturing at The University of Portsmouth, International College of Portsmouth, Anglia Ruskin University, University of Westminster and Kingston University, and Aston University. Dr. Elmarzouky has developed and delivered workshops on textual analysis and has designed, developed, and implemented a broad range of courses in the accounting and research analysis domain. He has also provided consultation for SMEs in accounting and finance. His research interests include Corporate Narrative Reporting, Narrative Disclosure, Content Analysis, Textual Analysis, Auditing, Sustainable Development Goals (SDGs), Climate Change, Carbon Emission, Financial Reporting Standards, and Corporate Governance. His work on topics such as gender diversity, and corporate social responsibility has been published in leading international journals such as Journal of Environmental management, Business Strategy and the Environment, Technological Forecasting and Social change, Journal of International Accounting, Auditing and Taxation among others.
Mahmoud has a track record of externally funded research and successful PhD and DBA supervision.
Research Interests
Auditing
Corporate board characteristics
Corporate disclosures (i.e. cyber security, modern slavery, environmental, etc.)
Corporate ESG disclosure and performance
Corporate governance
Financial reporting standards
Narrative reporting
Textual analysis
Funding Applications and Awards
An examination of UK firms’ modern slavery disclosures: A gender socialisation theory perspective (2022-2023) – Funded by the British Academy/Leverhulme Small Research Grants 2022 Round. (Reference: SRG22\220712)
Informing the IASB Standard Setting Process IAAER – KPMG Research Opportunities, round 8 (2023–2025) – Funded by KPMG and IAAER International.
An Inconsequential Measure of Pain? Corporate Crime, Enforcement Action, and Surrogates of Deterrence (2024–2025) - Funded by the British Academy/Leverhulme Small Research Grants 2023 Round. (Reference: SRG2324\241595)
Membership of Professional Bodies
FHEA, Fellow of the UK Higher Education Academy
CFE, Certified Fraud Examiner.
CMBE, certified Management & Business Educator.
MHFA, certificate from UKMH as trained mental health first aider for higher education students.
The British Accounting and Finance Association (BAFA)
The European Accounting Association (EAA).
PGCert, in higher education.
UCertSS, University Certificate of Special Study in Developing Researchers: Doctoral Supervision and Academic Practice.
Awards
Student Experience Excellence Lecturer Award 2021.
Teaching Activity
Financial accounting
Management accounting
Research methods.
Visiting Appointments
Visting scholar: Catania University, (2023) Catania, Italy.
Visting scholar: Institut Mines-Télécom (IMT), (2022) Paris, France.
Outside of the University, Mahmoud has been a governor at Citizen Advice bureau and a trustee at York play space.
External Engagement
Dr. Mahmoud Elmarzouky has demonstrated significant external engagement through various roles and contributions to the academic and professional communities. He has served on the scientific committee for events such as the interdisciplinary discussion on Sustainable Development Goals at the University of Portsmouth and the Management Accounting Research Group annual conference. Dr. Elmarzouky has been a guest speaker at numerous conferences, including the UKCGE annual conference, the Sustainability conference at Kings University London, and the 3rd International Conference on Biofuels and Bioenergy in Paris. He has also contributed as a keynote speaker on topics like green finance and the application of artificial intelligence in accounting at international venues in Tunisia and Algeria. His role as an academic visitor at institutions like Catania University and Institut Mines-Télécom underscores his collaborative efforts. Dr. Elmarzouky's involvement with the Financial Reporting Council on projects related to corporate remuneration and auditor reporting reflects his expertise in applying linguistic and content analysis to regulatory practices. These activities highlight his commitment to fostering dialogue between academia, industry, and regulators, particularly in the fields of accounting and finance.
Accepting PhD Students
I am happy to receive any informal inquiry from PhD students relating to research in any of the above-indicated areas.
Media Availability
I am happy to take calls and emails from the media on my research. I am aware of the need to respond to journalists in a timely manner. Please contact me directly at either Mahmoud.elmarzouky@st-andrews.ac.uk
Selected publications
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Open access
An examination of UK companies' modern slavery disclosure practices: Does board gender diversity matter?
Moussa, T., Allam, A. & Elmarzouky, M., 2 Jan 2024, In: Business Strategy and the Environment. 32, 8, p. 5382-5402 21 p.Research output: Contribution to journal › Article › peer-review
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Financial development and tax evasion: international evidence from OECD and non-OECD countries
Allam, A., Abou-El-Sood, H., Elmarzouky, M. & Yamen, A., 10 Jan 2024, In: Journal of International Accounting, Auditing and Taxation.Research output: Contribution to journal › Article › peer-review
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Open access
Reinforcing green business strategies with Industry 4.0 and governance towards sustainability: natural-resource-based view and dynamic capability
Alkaraan, F., Elmarzouky, M., Hussainey, K., Venkatesh, VG., Shi, Y. & Gulko, N., 11 Jan 2024, (E-pub ahead of print) In: Business Strategy and the Environment. Early View, 19 p.Research output: Contribution to journal › Article › peer-review
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Open access
Does capital expenditure matter for ESG disclosure? A UK perspective
Moussa, A. S. & Elmarzouky, M., 23 Sept 2023, In: Journal of Risk and Financial Management. 16, 10, 19 p., 429.Research output: Contribution to journal › Article › peer-review
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Key audit matters: a systematic review
Elmarzouky, M., Hussainey, K. & Abdelfattah, T., 20 Dec 2023, In: International Journal of Accounting, Auditing and Performance Evaluation.Research output: Contribution to journal › Article › peer-review
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Strategic manoeuvres in the political arena: exploring the nexus of political cost and earnings management: a review
Hossain, K. A. B. M. A., Elmarzouky, M. & Giannopoulos, G., 19 Dec 2023, In: International Journal of Accounting, Auditing and Performance Evaluation.Research output: Contribution to journal › Review article › peer-review
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Open access
Sustainable strategic investment decision-making practices in UK companies: the influence of governance mechanisms on synergy between industry 4.0 and circular economy
Alkaraan, F., Elmarzouky, M., Hussainey, K. & Venkatesh, VG., 15 Feb 2023, In: Technological Forecasting and Social Change. 187, 1 p., 122187.Research output: Contribution to journal › Article › peer-review
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Open access
The impact of M&As on shareholders’ wealth: evidence from Greece
Giannopoulos, G., Lianou, A. & Elmarzouky, M., 23 Mar 2023, In: Journal of Risk and Financial Management. 16, 3, 25 p., 199.Research output: Contribution to journal › Article › peer-review
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The key audit matters and the audit cost: does governance matter?
Elmarzouky, M., Hussainey, K. & Abdelfattah, T., 31 Jan 2023, In: International Journal of Accounting and Information Management. 31, 1, p. 195-217 23 p.Research output: Contribution to journal › Article › peer-review
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Corporate governance and diversity management: evidence from a disclosure perspective
Shohaieb, D., Elmarzouky, M. & Albitar, K., 5 Aug 2022, In: International Journal of Accounting Information Management. 30, 4, p. 502-525 24 p.Research output: Contribution to journal › Article › peer-review