Mohamed A. Hegazy

Department of Accounting, The American University in Cairo

Professor of Accounting and Auditing

6 Boulos Hanna Street

Dokki

Cairo

Egypt

  • Department of Accounting, The American University in Cairo

    • Email
    • Tel: 0020101699301
    • Fax: 0020237600215
SCHOLARLY PAPERS

21

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Ideas:
“  A research paper about the global auditing networks: challenges and opportunities  ”

  • Department of Accounting, The American University in Cairo

    • Email
    • Tel: 0020101699301
    • Fax: 0020237600215

Scholarly Papers (21)

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1.

Fraudulent Financial Reporting: Do Red Flags Really Help?

International Journal of Academic Research: Economics and Engineering, Vol.4, December 2010
Number of pages: 11 Posted: 25 Aug 2014
Rasha Kassem and Mohamed A. Hegazy
University of Northampton and Department of Accounting, The American University in Cairo
Downloads 2,283 (12,210)
Citation 1

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fraud, fraud detection, fraudulent financial reporting, red flags, auditing standards

2.

The Effect of Audit Firm Specialization on Earnings Management and Quality of Audit Work

Hegazy, M. Al Sabagh, A. and Handy, R. (2015). "The effect of audit firm specialization on earnings management and quality of audit work". Journal of Accounting and Finance, Vol. 15 (4), pp.143-164
Number of pages: 23 Posted: 28 Jan 2016
Mohamed A. Hegazy, Ahmed Al Sabagh and Rasha Hamdy
Department of Accounting, The American University in Cairo, Cairo University and Cairo University
Downloads 1,300 (29,094)
Citation 2

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Audit industry specialization, Audit quality, Earnings quality, financial reporting quality

3.

The Development of Key Financial Performance Indicators for U.K Construction Companies

Hegazy, Mohamed and Hegazy, Sherif. The development of key financial performance indicators for U.K construction companies. Accounting, Accountability & Performance, 17(1&2), 49-77
Number of pages: 33 Posted: 18 Jun 2014
Mohamed A. Hegazy
Department of Accounting, The American University in Cairo
Downloads 1,296 (29,252)

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Performance Measurement, Performance management, Key Performance Indicators (KPI), Key financial measures, Construction Industry, Benchmarking.

4.

Corporate Governance in the U.K: Audit Committees and Disclosure Arrangements - A Web-Based Analysis

Downloads 1,273 (29,987)

Corporate Governance in the U.K: Audit Committees and Disclosure Arrangements - A Web-Based Analysis

Journal of Business Studies Quarterly, Vol. 1, No. 2, pp. 32-55, 2010
Number of pages: 24 Posted: 11 May 2010 Last Revised: 17 Jun 2014
Mohamed A. Hegazy and Karim Hegazy
Department of Accounting, The American University in Cairo and Zayed University - College of Business
Downloads 909 (47,700)
Citation 1

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Corporate Governance, Audit committees, Disclosure arrangements, nonexecutive

Corporate Governance in the U.K: Audit Committees and Disclosure Arrangements -- A Web Based Analysis

Hegazy, Mohamed and Hegazy, Karim. (2010). Corporate Governance in the U.K: Audit Committees and Disclosure Arrangements A Web Based Analysis. Journal of Business Studies Quarterly, 1(2), 32-35
Number of pages: 24 Posted: 21 Jun 2014
Mohamed A. Hegazy and Karim Hegazy
Department of Accounting, The American University in Cairo and The University of Manchester
Downloads 364 (150,415)

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Corporate Governance, Audit committees, Disclosure arrangements, non-executive directors, board composition

5.

Challenges Facing Performance Measurement Systems in Auditing Firms

Hegazy, Mohamed; Tawfic, Mayada and Hegazy, Karim. (2014). Challenges Facing Performance Measurement Systems in Auditing Firms. European Accounting Association Anuual Conference, T23-25 May, Tallin, Estonia
Number of pages: 33 Posted: 07 Jul 2014 Last Revised: 27 Jan 2016
Mohamed A. Hegazy, Myada Tawfik and Karim Hegazy
Department of Accounting, The American University in Cairo, Cairo University and The University of Manchester
Downloads 1,229 (31,583)

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Auditing, non-financial measurement, balanced scorecard, performance management, case study analysis, Egypt

6.

Performance Measurement Systems in Auditing Firms: Challenges and Other Behavioural Aspects

Hegazy, M. and Tawfik, M. (2015). "Performance measurement systems in auditing firms: Challenges and other behavioural aspects". Journal of Accounting in Emerging Economies, Vol 5, No 4, pp. 395-423
Number of pages: 31 Posted: 01 Feb 2016
Mohamed A. Hegazy and Myada Tawfik
Department of Accounting, The American University in Cairo and Cairo University
Downloads 867 (52,061)
Citation 1

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Performance measurement, Balanced scorecard, Auditing

7.

A Critical Analysis of Auditors' Perception of the Impact of Section 404 of the Sarbanes Oxley Act on Audit Quality: An Egyptian Perspective

Hegazy, Mohamed and Kamer, Noha. A critical analysis of auditors' perception of the impact of section 404 of the Sarbanes Oxley Act on audit quality: an Egyptian perspective. Afro-Asian J. Finance and Accounting, 2(2), 154-182
Number of pages: 29 Posted: 18 Jun 2014
Mohamed A. Hegazy
Department of Accounting, The American University in Cairo
Downloads 496 (106,017)
Citation 1

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Sarbanes Oxley Act, Section 404, Audit quality, Audit procedures, Legal liability, Internal Control, External Auditing, Egypt

8.

Internal Audit Practices and Standards: External and Internal Auditors' Perceptions on Compliance in an Emerging Economy

Prepared for the American Accounting Association Annual Meeting, New York, U.S.A, 2016
Number of pages: 34 Posted: 28 Aug 2016
Mohamed A. Hegazy and Marwa Farghaly
Department of Accounting, The American University in Cairo and American University in Cairo
Downloads 412 (131,882)

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Internal Auditing, IIA Standards, External Auditing and Internal Auditing Practices

9.

The Impact of Auditor Industry Specialization on the Retention and Growth of Audit Clients

Accounting though Journal Ain-Shams University, Faculty of Commerce. Volume No.1, year 20, ISSN: 2356-8402.
Number of pages: 36 Posted: 09 Feb 2019 Last Revised: 10 Jun 2019
Mohamed Samy Eldeeb and Mohamed A. Hegazy
MSA University and Department of Accounting, The American University in Cairo
Downloads 315 (177,089)

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10.

An Analysis of Multi-Location Audit Risk Factors and the Improvement of the Audit Process: An Empirical Study

Hegazy, Mohamed and El Nahass, Marwa. (2012) An analysis of multi-location audit risk factors and the improvement of the audit process: An empirical study. Journal of economics and engineering, 3(1), 35-48
Number of pages: 14 Posted: 18 Jun 2014
Mohamed A. Hegazy
Department of Accounting, The American University in Cairo
Downloads 313 (178,292)

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Multilocation audits, multilocation audit risk, Audit risk, Audit risk model

11.

An Empirical Investigation of the Use of ISA 520 'Analytical Procedures' Among Big 4 versus Non-Big 4 Audit Firms in Egypt

Samaha, Khaled and Hegazy, Mohamed. An empirical investigation of the use of ISA 520 "analytical procedures" among big 4 versus non-big 4 audit firms in Egypt. Managerial Auditing Journal, 25(9), 882-911
Number of pages: 30 Posted: 18 Jun 2014
Khaled Samaha and Mohamed A. Hegazy
American University in Cairo and Department of Accounting, The American University in Cairo
Downloads 289 (193,930)
Citation 3

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Auditing, Audit process, International standards on auditing, ISA 520, Analytical Procedures, Audit effectiveness, Audit efficiency, Egypt

12.

Improving Audit Committee Performance in the Middle East: Do Egyptian Audit Profession Norms Support International Standards?

Bremer, Jennifer; Hegazy, Mohamed & Sabri, Auday. (2011) Improving audit committee in the Middle East: Do Egyptian audit profession norms support international standards? International Journal of Business Governance and Ethics, 6(3), 225-248
Number of pages: 24 Posted: 18 Jun 2014
Jennifer Ann Bremer, Mohamed A. Hegazy and Auday Sabri
American University in Cairo - Jameel Management Center, Department of Accounting, The American University in Cairo and United Nations Development Programme Regional Bureau for Africa
Downloads 261 (214,978)

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audit committee; governance code; audit standards; Egypt; Middle East; corporate governance; professional norms; normative isomorphism

13.

Are Joint Audits Associated with Higher Audit Quality?

Corporate Ownership & Control Journal, 19(2), 204-2016 (2022)
Number of pages: 13 Posted: 24 Jun 2022
Mohamed A. Hegazy and Hekmat Ebrahim
Department of Accounting, The American University in Cairo and Ain Shams University
Downloads 190 (290,308)

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Auditing, Joint Audit, Single Audit, Big 4, Client Complexity, Audit Tenure, Egypt

14.

The Effect of Using Computer-Mediated Communication Modes on the Effectiveness of the Audit Work Performed: Some Empirical Experience from Egypt.

Hegazy, Mohamed and Hamdy, Rasha (2010). Published in book "Pervasive Computing for Business: Trends and Applications" by Varuna Godara, IGI Global, 94-110
Number of pages: 14 Posted: 16 Jun 2014 Last Revised: 30 Jan 2016
Mohamed A. Hegazy
Department of Accounting, The American University in Cairo
Downloads 178 (307,587)

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Computer- Mediated Communication (CMC); Communication technology; Audit effectiveness; e-communication.

15.

The Balanced Scorecard: Measures that Drive Performance Evaluation in Auditing Firms. Journal of Accounting, Auditing & Finance, October 2020, 1-26.

Number of pages: 26 Posted: 18 Feb 2021
Mohamed A. Hegazy
Department of Accounting, The American University in Cairo
Downloads 159 (339,083)

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auditing , balanced scorecard, performance measurement systems, strategic management, performance management

16.

Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?

Hegazy, M.A.A. and Kamareldawla, N.M. (2021), "Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?", Managerial Auditing Journal, Vol. 36 No. 8, pp. 1025-1052. https://doi.org/10.1108/MAJ-11-2019-2464
Number of pages: 28 Posted: 11 Oct 2021
Mohamed A. Hegazy
Department of Accounting, The American University in Cairo
Downloads 119 (425,799)
Citation 1

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External audit, Audit opinion, Going Concern, ISA, Key audit matters, Emphasis of a matter, Egypt,

17.

External and Internal Auditors Perceptions on Compliance with Internal Audit Standards and Practices: Spirit vs letters?

Corporate Ownership & Control Journal, 18(3), 31-45 (2021)
Number of pages: 15 Posted: 27 Jun 2022
Mohamed A. Hegazy and Marwa Farghaly
Department of Accounting, The American University in Cairo and American University in Cairo
Downloads 76 (576,502)

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IIA Standards, Corporate Governance, External Audit, Internal Audit, Audit Practice, Egypt

18.

Audit firms and industry specialization in an emerging economy: Are we witnessing changing environments or a dominant market?

Journal of Accounting & Organizational Change Vol. 14 No. 3, 2018 pp. 338-362 DOI 10.1108/JAOC-03-2017-0024
Number of pages: 25 Posted: 18 Nov 2021
Mohamed A. Hegazy and Karim Hegazy
Department of Accounting, The American University in Cairo and Zayed University - College of Business
Downloads 63 (632,749)
Citation 1

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Audit quality, Auditing, Audit industry specialization, Auditor retention

19.

An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait

Eurasian Business Review, Vol. 1, No. 1, Spring 2011
Number of pages: 2 Posted: 10 Jun 2011 Last Revised: 15 Jun 2022
Mohamed A. Hegazy and Wafaa Al-Ghanem
Department of Accounting, The American University in Cairo and Public Authority for Applied Education and Training (PAAET) - Department of Accounting
Downloads 25 (893,711)
Citation 1

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Audit delay, financial reporting, company size, liquidity, and earnings per share

20.

Effects of Qualitative Factors and Auditors’ Personal Characteristics on Materiality Judgments

Managerial Auditing Journal, Vol. 37 No. 3, 2022, pp. 305-335 © Emerald Publishing Limited 0268-6902 DOI 10.1108/MAJ-08-2019-2379
Posted: 24 Jun 2022
Mohamed A. Hegazy and Samar Salama
Department of Accounting, The American University in Cairo and Canadian International College (CIC)

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Audit report, Auditing, Qualitative factors, Earnings management, Materiality, Egypt.

21.

Accounting and Auditing of Derivatives: The Case of Maridive Oil Services

Hegazy, Mohamed and Hegazy, Karim (2011). Accounting and Auditing of Derivatives: The Case of Maridive Oil Services. Published in the book "Cases on Businesses in the MENA Region: Trends and Opportunities". IGI Global Publications.
Posted: 16 Jun 2014
Mohamed A. Hegazy
Department of Accounting, The American University in Cairo

Abstract:

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Egypt, Auditing Standards, Auditor Report, Accounting Standards, Swap Agreements, Maridive & Oil Services (MOS), Corporate Financial Reporting, Companies Act, Re-statement of Financial Statements, Financial Derivatives