Publications

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2021
EmadEldeen, R., A. F. Elbayoumi, M. A. K. Basuony, and E. K. A. Mohamed, "The effect of the board diversity on firm performance: An empirical study on the UK", Corporate Ownership & Control, vol. 18, issue 3 (Special issue), pp. 337–347, 2021.
2019
Elbayoumi, A. F., E. A. Awadallah, and M. A. K. Basuony, "Development of Accounting and Auditing in Egypt: Origin, Growth, Practice and Influential Factors", The Journal of Developing Areas, vol. 53, issue 2, pp. 205-220, 2019.
2014
Basuony, M. A. K., E. K. A. Mohamed, and A. F. Elbayoumi, "Corporate Internet Disclosure in the Arabian Gulf: An Empirical Examination of Determinants and Attributes", Journal of Modern Accounting and Auditing, vol. 10, issue 7, pp. 747-763, 2014.
Abdelrhman, A. N., K. Z. Labib, and A. F. Elbayoumi, "Measuring Audit Firms’ Intellectual Capital as a Determinant of Audit Quality: A Suggested Model", Journal of Modern Accounting and Auditing, vol. 10, issue 1, pp. 59-79, 2014.
2013
Awadallah, E. A., and A. F. Elbayoumi, "An Interpretive Analysis of how Audit Quality is Perceived in Economies in Transition", 49th British Accounting and Finance Association (BAFA) Annual Conference, Newcastle, 9 April, 2013. Abstract

With the movement of many international accounting firms into Egypt, and the growth of local audit firms, it is particularly interesting, and relevant for governmental legislators, to study how the providers of the audit service perceive the quality of what they do. In this sense, the purpose of this paper is to report the perceptions of professional auditors in Egypt concerning how they perceive the quality of the service they provide. The paper also analyzes differences between perceptions of the Big 4 audit firms and other local audit firms. Based on 28 semi-structured interviews, it was revealed that the interviewees generally believed that the audit quality is preserved high in the presence of four factors: (1) high ethical standards to guide and regulate the profession; (2) a well planned and conducted audit; (3) a more knowledgeable audit team; and (4) having a good relationship with the client management.

Eldeen, Z. A. M., and A. F. Elbayoumi, "Stock option fraud detection and an analysis for its reasons: Arabic Republic of Egypt case", Int. J. Economics and Accounting, vol. 4, issue 2, pp. 123–137, 2013.
2012
Elbayoumi, A. F., and E. A. Awadallah, "The incremental usefulness of other comprehensive income items to the Egyptian investor", International Journal of Economics and Accounting, vol. 3, issue 3/4, pp. 295-321, 2012.
Awadallah, E. A., and A. F. Elbayoumi, "An Interpretive Analysis of how Audit Quality is Perceived in Economies in Transition", GSTF Journal on Business Review, vol. 2, issue 2, pp. 145-151, 2012.
Elbayoumi, A. F., and E. A. Awadallah, "Macro and Micro Earnings Manipulation: The Role of Accounting Standard Setting Process", GSTF Journal on Business Review, vol. 2, issue 2, pp. 24-32, 2012.
Elbayoumi, A. F., and E. A. Awadallah, "The Usefulness of Different Accounting Earnings Measures: The Case of Egypt", GSTF Journal on Business Review, vol. 2, issue 2, pp. 15-23, 2012.
2011
Elbayoumi, A. F., and E. A. Awadallah, "The Incremental Usefulness of Other Comprehensive Income Items: An Egyptian Context", European Accounting Association, 34th Annual Congress, Rome, 20-22 April, 2011.
2008
Elsharkawi, A. M., A. F. Elbayoumi, and D. A. Ibrahim, "Review of Practical Implementation Issues Relating to International Financial Reporting Standards: Case Study of Egypt", United Nations Conference on Trade and Development, Geneva, 4–6 November, 2008.
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