Dr Aly Salama, B. Com Accounting, MSc, PhD
Contact Dr Aly Salama (email at aly.salama@durham.ac.uk)
Biography
As an undergraduate I completed a Bachelor Degree in Accounting (Excellent with Honour) in 1990. I then moved to pursue my Masters in Auditing at Suez Canal University (SCU) in Egypt. During 1990-99 I was a Lecturer in Accounting at SCU. My PhD was on Environmental Disclosure, Environmental Reputation and Financial Performance from the University of Nottingham in 2003. My research seemed to have caught the attention of the International Centre for Corporate Social Responsibility (ICCSR), which awarded me a research grant (£5,600) to support my research and reinforce my academic career. Also, after the completion of my doctorate, I had been awarded a Postdoctoral Fellowship (£27,351) from the ESRC, which had been held at the Nottingham University Business School. Before joining Durham in October 2006, I was a Senior Lecturer in Accounting and Finance at the University of Sunderland.
Indicators of Esteem
Fellow of the Higher Education Academy
2008 - External Examiner for Northumbria University (Newcastle Business School).
2008 - External Examiner for the University of Wales Institute, Cardiff (UWIC) validated MBA at Newcastle College.
2009- External examiner for AIA (Association of International Accountants).
2009- Visiting Lecturer in Accounting & Finance -The York Management School, University of York, UK.
2010- Invited by the Egyptian National Authority for Quality Assurance and Accreditation of Education (NAQAAE) to join Quality Assurance Advisory.
2011- Visiting Professor in Accounting at the IESEG School of Management Lille-Paris.
2011 Invited speaker, Aarhus School of Business, Aarhus University, Denmark.
Dr Salama (with M. Alsharairi) received an Outstanding Research Award from the Global Conference on Business and Finance - hosted by the American Accounting Association, Las Vegas, January 2011 for their paper Alsharairi, M. & Salama, A. (2011), "Would Leverage Impact Earnings Management? Evidence from US non-cash acquirers".
2011 - Member of the Editorial Advisory Board of the Journal of Applied Accounting Research.
PhD Supervision
I have acted as primary/joint supervisor (with Prof Robert Dixon) to six completed PhD theses (2008, 2010, 2011, 2012), with two more expected to submit soon. Topic areas include:
- 1. Voluntary disclosures and audit expectations gap: Egyptian evidence (PhD 2008)
- 2. The relationship between governance practices and earnings management: UK evidence (PhD 2010)
- 3. Accounting reform and the value relevance of accounting information in Thailand (PhD 2011)
- 4. Corporate governance and audit quality (PhD 2011)
- 5. Earnings management in US M&A pre-and post-SOX (PhD 2012)
- 6. The role and effect of corporate governance on CEO compensation and firm performance: empirical evidence from UK companies (PhD 2012)
PhD Examining
I have acted as internal examiner to four completed PhD theses (2008, 2009, 2010, 2011):
- Target costing application in Egypt: an institutional perspective
- Information Content and Multiple Performance Measures
- Corporate ownership and control structures and firm performance evidence from control potential, agency, and control dominance-contestability perspectives on UK listed firms
- An investigation into the current management accounting practices and the contingent aspects that have promoted Saudi and non-Saudi manufacturing firms to adopt or not adopt modern management accounting systems: the case of the eastern province of Saudi Arabia
Research Groups
Business School
- Accounting and Finance
- International Accounting and Auditing Studies Group
- Islamic Economics and Finance
Durham Centre for Islamic Economics and Finance
- Islamic Economics and Finance
Research Interests
- Social and environmental accounting
- Determinants and consequences of voluntary corporate disclosures
- Earnings management
- Corporate governance
- Determinants and consequences of CEO and employee compensation
Teaching Groups
Selected Publications
Journal papers: academic
- Habbash, M., Sindezingue, C. & Salama, A. (2013). The Effect of Audit Committee Characteristics on Earnings Management: Evidence from the United Kingdom. International Journal of Disclosure and Governance 10(1): 13-38.
- Salama, A., Habbash, M. & Dixon, R. (2012). An Examination of Environmental Disclosures in UK Corporate Annual Reports. Journal of Accounting, Business and Management 19(1): 2-191-2.
- Alsharairi, M. & Salama, A. (2012). Does High Leverage Impact Earnings Management?: Evidence from Non-cash Mergers and Acquisitions. Journal of Financial and Economic Practice 12(1): 17-33.
- Habbash, M., Salama, A. Dixon, R. & Hussainy, K. (2012). The effects on non-executive directors' commitment. Journal of Applied Accounting Research Forthcoming.
- Salama, A., Anderson, K. & Toms, S. (2011). Does Community and Environmental Responsibility Affect Firm Risk? Evidence from UK Panel Data 1994-2006. Business Ethics: A European Review 20(2): 192-204.
- Sun,N., Salama, A., Hussainey, K. & Habbash, M. (2010). Corporate Environmental Disclosure, Corporate Governance and Earnings Management. Managerial Auditing Journal 25(7): 679-700.
- Hussainey, K. & Salama, A. (2010). The Importance of Corporate Environmental Reputation to investors. Journal of Applied Accounting Research 11(3): 229-241.
- Salama, A., Cathcart, A., Andrews, M. & Hall, R. (2006). Disclosure Regulation and Accounting Education in the UK: Moving towards Corporate Accountability and Transparency. Social Responsibility Journal 2(3/4): 251-260.
- Salama, A. (2005). A Note on the Impact of Environmental Performance on Financial Performance. Structural Change and Economic Dynamics (16): 413- 421.
- Hasseldine, J., Salama, A. & Toms, S. (2005). Quantity versus Quality: The Impact of Environmental Disclosures on the Reputations of UK Plcs. The British Accounting Review (37): 231-248.
