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Meet the Faculty

Professor Omneya Abdelsalam


Professor of Accounting & Islamic Finance


Omneya is Director of the Ethical Finance, Accountability and Governance research group.

Before joining Durham University Business School in June 2014, Omneya was the director of the El Shaarani Centre for Islamic Business & Finance (EIBF) at Aston University since January 2010. She previously worked at the Universities of Heriot-Watt (UK), American University of Sharjah (UAE) and Mansoura (Egypt). She holds degrees from the Universities of Heriot-Watt and Mansoura. In addition, she is a fellow of the Higher Education Academy.

Omneya published in top Academic journals such as Journal of Banking & Finance, Journal of Economic Behaviour and Organisation, Journal of Business Ethics, Journal of International Accounting Research. Many of her research papers are ranked by Science Direct from the top 25 downloaded. She is a member of the editorial board and ad-hoc reviewer of various academic journals and international conferences. Omneya taught various undergraduate and postgraduate courses in International Accounting, Management Accounting and Islamic Accounting & finance. She successfully supervised numerous MSc. & MBA dissertations. She has supervised four PhD students up to successful completion. Omneya was awarded “The Aston University Excellence in Teaching” Award in 2005 and the “Aston Business School Award for Innovation & Inspiration” in 2009.

Research Interests

  • Corporate governance
  • Disclosure and transparency
  • Accounting quality
  • Narrative reporting
  • Corporate social responsibility
  • Islamic banking and finance
  • Corporate online financial reporting
  • International financial reporting standards
  • Accounting and finance in emerging markets

Research Groups


    Chapter in book

  • Abdelsalam, O. (2003). Using Quick Check Questions to enhance students’ learning of Management Accounting. In Good practice guide in learning and teaching. Higson, H.E. Birmingham, UK: Aston University. 14-15.
  • Abdelsalam, O. (2002). Egypt. In International Financial Accounting: A Comparative Approach. Roberts, C., Weetman, P. & Gordon, P. London, UK: Financial Times/ Prentice Hall.
  • Journal Article

  • Leventis, S., Dedoulis, E. & Abdelsalam, O. (2018). The Impact of Religiosity on Audit Pricing . Journal of Business Ethics 148(1): 53-78.
  • Abdelsalam, O., Duygun, M., Matallín, J. C. & Tortosa-Ausina, E. (2017). Is Ethical Money Sensitive to Past Returns? The Case of Portfolio Constraints and Persistence in Islamic Funds. Journal of Financial Services Research 51(3): 363-384.
  • Abdelsalam, O., Dimitropoulos, P., Elnahass, M. & Leventis, S. (2016). Earnings Management Behaviors under Different Monitoring Mechanisms: The Case of Islamic and Conventional Banks . Journal of Economic Behavior & Organization (special issue on Islamic Finance).
  • Abdelsalam, O. & El-Komi, M. (2016). Islamic Finance: Introduction and Implications for Future Research and Practice. . Journal of Economic Behavior & Organization 132(Supplement): 1-3.
  • Belal, A., Abdelsalam, O. & Nizamee, S. (2015). Ethical Reporting in Islami Bank Bangladesh Limited (1983–2010).. Journal of Business Ethics 129(4): 769-784.
  • Abdelsalam, O. & El-Komi, M. (2014). Islamic Finance: An introduction.. Journal of Economic Behaviour and Organization 103(Supplement): S1-S3.
  • Abdelsalam, O., Duygun Fethi, M., Matallín, J.C. & Tortosa-Ausina, E. (2014). On the comparative performance of socially responsible and Islamic mutual funds.. Journal of Economic Behavior & Organization 103: S108-S128.
  • Elnahass, M., Izzeldin, M. & Abdelsalam, O. (2014). Loan loss provisions, bank valuations and discretion: A comparative study between conventional and Islamic banks. Journal of Economic Behavior & Organization 103(Supplement): S160-S173.
  • Abdelsalam, O., Duygun, D., Matallín-Sáez, J.C. & Tortosa-Ausina, E. (2014). Do ethics imply persistence? The case of Islamic and socially responsible funds.. Journal of Banking & Finance 40: 182-194.
  • Abdelsalam, O., El-Masry, A. & Segini, S. (2008). Board Composition, Ownership Structure and Dividend Policies in an Emerging Market; further evidence from CASE 50. Managerial Finance 34(12): 953-964.
  • Abdelsalam, O. & El-Masry, A. (2008). The impact of Board independence and ownership structure on the Timeliness of Corporate Internet Reporting of Irish Listed Companies. Managerial Finance 34(12): 907-918.
  • El-Masry, A., Abdelsalam, O. & Alatraby, A. (2007). The exchange rate exposure of UK non-financial companies. Managerial Finance 33(9): 620-641.
  • Abdelsalam, O. & Weetman, P. (2007). Measuring Accounting Disclosure in a Period of Complex Changes: The Case of Egypt. Advances in International Accounting 20: 75-104.
  • El-Masry, A. & Abdelsalam, O. (2007). Exchange rate exposure: do size and foreign operations matter? Managerial Finance 33(9): 741-765.
  • Abdelsalam, O. & Street, D. (2007). Corporate governance and the timeliness of corporate internet reporting by U.K. listed companies. Journal of International Accounting Auditing and Taxation 16(2): 111-130.
  • Abdelsalam, O., Bryant, S. & Street, D. (2007). An examination of the determinants of the comprehensiveness of corporate Internet reporting provided by London Listed companies. Journal of International Accounting Research 6(2): 1-33.
  • Abdelsalam, O. & El-Masry, A. (2006). Ownership Structure and Corporate Dividend Policies in Egypt. Global review of Business and Economic Research
  • Abdelsalam, O., Street, D. & Bryant, S. (2004). Corporate Internet Reporting by Bombai SE Sensex Companies. Indian Accounting Review 8(2): 1-18.
  • Abdelsalam, O. & Weetman, P. (2003). Introducing International Accounting Standards to an Emerging Capital Market: relative familiarity and a language effect; the case of Egypt. Journal of International Accounting Auditing and Taxation 12(1): 63-84.
  • Presentation

  • Abdelsalam, O. & Elnahass, M. (2014), Global Evidence on Financial Stability during the Credit Crunch: Did it Matter for Islamic banks?, JEBO IBF 2014 Islamic Finance Conference. Lancaster University..
  • Abdelsalam, O. & Elnahass, M. (2014), Bank Capitalisation and Risk in MENA countries: Does Political Connection Matter?, IRTI - JFSR Conference. Bangor University..
  • Abdelsalam, O., Dimitropoulos, P. & Leventis, Stergios, S. (2014), Accounting Quality and Political Connections in Banks: Evidence from MENA Countries, JEBO IBF 2014 Islamic Finance Conference. Lancaster University.
  • Abdelsalam, O. & Tortosa- Ausina, E. (2014), Political Connection and Bank Efficiency in MENA countries, IFABS Conference. ISCTE Business School..
  • Abdelsalam, O., Duygun, M., Matallín-Sáez, J. & Tortosa-Ausina, E. (2014), Mutual Fund Performance Persistence: A Comparison of Islamic and Socially Responsible Funds, JEBO IBF 2014 Islamic Finance Conference. Lancaster University, Lancaster University.
  • Abdelsalam, O., Al-Kafaji, Y. & Elnahass, M. (2013), Ownership Structure and Related Party Transaction Disclosure, Best Paper Award: AIB MENA Conference.
  • Abdelsalam, O., Leventis, S. & Dedoulis, E. (2013), The impact of religious social norms on audit pricing, Financial Reporting Conference. University of Bristol, University of Bristol.
  • Abdelsalam, O., Elnahass, M. & Izzeldin, M. (2013), Global Evidence on the Financial Stability of Islamic and Conventional Banks: An Accounting View, Banking, Finance, Money and Institutions: The Post Crisis Era Conference. University of Surrey..
  • Abdelsalam, O., Al-Kafaji, Y. & Elnahass, M. (2013), Critical Analysis for Related Party Transaction Disclosure and Emancipation, Critical Studies in Accounting & Finance Conference. UAE University.

Contact Details

Professor of Accounting & Islamic Finance
+44 191 3346345