Basic Informations

C.V

Dr. Ahmed Aboud

Lecturer of Accounting

Faculty of Commerce

Beni-Suef University

Email: aboudical@yahoo.com

Education and Qualifications

University of Aberdeen Business School – UK

PhD in Accountancy.

Thesis title: ‘Segmental Reporting after IFRS8 : EU evidence “

Completion date: June 2015

Cass School of Education and Communities, University of East London, UK

· PGCert in Higher Education

· Completion date: May 2016

Beni Suef University Business School – Egypt

PhD in Accounting Programme, 2010, Preliminary courses
Key modules: Management Accounting, Research Methodology, Financial Reporting, Auditing, Accounting Information System ,
Grade: Distinction (86%)

Beni-Suef University – Egypt

MSc in Accounting
Completion date : 2009
Dissertation title “Artificial intelligence and fraud risk assessment “.

Beni-Suef University – Egypt

B.Com in Accountancy 2001-2005
Grade: First Class Honours

UK Higher Education Academy

Associate follow of the UK Higher Education Academy , Since 2012

Research Interests and Skills

My current research centres around Financial Reporting, and in particular; IFRS, segmental reporting quality and capital market consequences and management reporting choices.
The thesis is about segmental reporting in the EU after IFRS8. It provides comprehensive evidence on IFRS8. It addresses the problem of how to assess the quality of accounting information and examines its effectiveness in improving the quality of the segment information provided. It also examines the role of reporting incentives and institutional factors in determining the quality of segment information. In particular, it investigates the role of agency conflict and proprietary costs as motives to conceal segmental information. Moreover, it investigates the impact of IFRS adoption on the quality of analyst information set. It investigates the relationship between the properties of analyst earnings forecast and quality of segment information measured in terms of its fineness, extensiveness and cross segment variability in return.
To do this, longitudinal and cross country data were obtained from Thomson Reuter’s database and annual reports and statistical packages such as STATA and EViews are employed. In this analysis pooled OLS and Fixed effect regression are used.

Teaching Experience

Teaching assistant at University of Aberdeen –UK from 2012 – Dec 2014, delivering the following courses:

Accounting and Entrepreneurship, first year undergraduate.
Business Finance, second year undergraduate.
Personal investment, second year undergraduate
International Financial Management third and fourth year undergraduate

Teaching assistant at Beni Suef University Business School – Egypt from 2006- 2011, delivering the following courses:

Auditing, third and fourth year undergraduate
Managerial accounting, third and fourth year undergraduate
Financial Accounting, first year undergraduate
Intermediate Accounting, second year undergraduate
Accounting information system, third and fourth year undergraduate

Main duties:

Delivering large and small group lectures and tutorials.
contribute to modules designs and programme design
Marking and providing feedback on student assignments
Facilitating and/or leading group discussions
Facilitating computer labs

Publications

Journal Articles:

The impact of IFRS 8 on analyst forecast accuracy. Under review, the international journal of Accounting, Auditing and Taxation (With Clare Roberts).

Working papers in progress

The impact of IFRS 8 on analyst’s information environment. Accepted Paper, Scottish Area Group Conference, BAFA. University of St Andrews, Forthcoming: Sep 2014. (With Clare Roberts). http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2485884 Target journal: European Accounting Review
Segmental Reporting Quality after IFRS 8: Multi-Dimensional Measures. Presented at BAFA, Financial Reporting and Communication Conferences. University of Bristol July 2013. (With Clare Roberts). Target Journal: Accounting Forum http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2359753
Incentives and disincentives of segmental reporting quality: EU evidence, Presented at SCOTDOC Colloquium, University of Dundee, May 2013. Target Journal : Accounting and Business Research

Presentations

The impact of IFRS 8 on analyst’s information environment. BAFA, Financial Reporting and Business Communication Conference. University of Bristol July 2014.
The effectiveness of IFRS8 in improving segment disclosure quality: EU evidence”, BAFA annual conference. Newcastle- UK, 9- 11 April 2013.
The impact of IFRS8 adoption in EU: Four years analysis, ICAS/BAA Accounting & Finance SCOTDOC Colloquium, University of Strathclyde, June 2012.

Some of the Workshops attended

Effective helping and Student support (3 days). Aberdeen University , August 2014
Quantitative Research in Accounting and Finance, Summer School, University of Edinburgh , June 2013
Regression Modelling for Categorical Data , Summer School, University of Edinburgh ,June 2013
NVivo Software Demonstration, Summer School, University of Edinburgh, June 2012
Advanced Workshop in Finance & Market-based Accounting Research, Summer School, University of Edinburgh June 2012
Teaching in the Scottish Higher Education System ,2012
Small and Large group teaching , University of Aberdeen 2012
Basic statistics course , University of Aberdeen,2011
Managing References: Reworks , University of Aberdeen , 2011

Dr. Ahmed Aboud

Lecturer of Accounting

Faculty of Commerce

Beni-Suef University

Email: aboudical@yahoo.com

Education and Qualifications

University of Aberdeen Business School – UK

PhD in Accountancy.

Thesis title: ‘Segmental Reporting after IFRS8 : EU evidence “

Completion date: June 2015

Cass School of Education and Communities, University of East London, UK

· PGCert in Higher Education

· Completion date: May 2016

Beni Suef University Business School – Egypt

PhD in Accounting Programme, 2010, Preliminary courses
Key modules: Management Accounting, Research Methodology, Financial Reporting, Auditing, Accounting Information System ,
Grade: Distinction (86%)

Beni-Suef University – Egypt

MSc in Accounting
Completion date : 2009
Dissertation title “Artificial intelligence and fraud risk assessment “.

Beni-Suef University – Egypt

B.Com in Accountancy 2001-2005
Grade: First Class Honours

UK Higher Education Academy

Associate follow of the UK Higher Education Academy , Since 2012

Research Interests and Skills

My current research centres around Financial Reporting, and in particular; IFRS, segmental reporting quality and capital market consequences and management reporting choices.
The thesis is about segmental reporting in the EU after IFRS8. It provides comprehensive evidence on IFRS8. It addresses the problem of how to assess the quality of accounting information and examines its effectiveness in improving the quality of the segment information provided. It also examines the role of reporting incentives and institutional factors in determining the quality of segment information. In particular, it investigates the role of agency conflict and proprietary costs as motives to conceal segmental information. Moreover, it investigates the impact of IFRS adoption on the quality of analyst information set. It investigates the relationship between the properties of analyst earnings forecast and quality of segment information measured in terms of its fineness, extensiveness and cross segment variability in return.
To do this, longitudinal and cross country data were obtained from Thomson Reuter’s database and annual reports and statistical packages such as STATA and EViews are employed. In this analysis pooled OLS and Fixed effect regression are used.

Teaching Experience

Teaching assistant at University of Aberdeen –UK from 2012 – Dec 2014, delivering the following courses:

Accounting and Entrepreneurship, first year undergraduate.
Business Finance, second year undergraduate.
Personal investment, second year undergraduate
International Financial Management third and fourth year undergraduate

Teaching assistant at Beni Suef University Business School – Egypt from 2006- 2011, delivering the following courses:

Auditing, third and fourth year undergraduate
Managerial accounting, third and fourth year undergraduate
Financial Accounting, first year undergraduate
Intermediate Accounting, second year undergraduate
Accounting information system, third and fourth year undergraduate

Main duties:

Delivering large and small group lectures and tutorials.
contribute to modules designs and programme design
Marking and providing feedback on student assignments
Facilitating and/or leading group discussions
Facilitating computer labs

Publications

Journal Articles:

The impact of IFRS 8 on analyst forecast accuracy. Under review, the international journal of Accounting, Auditing and Taxation (With Clare Roberts).

Working papers in progress

The impact of IFRS 8 on analyst’s information environment. Accepted Paper, Scottish Area Group Conference, BAFA. University of St Andrews, Forthcoming: Sep 2014. (With Clare Roberts). http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2485884 Target journal: European Accounting Review
Segmental Reporting Quality after IFRS 8: Multi-Dimensional Measures. Presented at BAFA, Financial Reporting and Communication Conferences. University of Bristol July 2013. (With Clare Roberts). Target Journal: Accounting Forum http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2359753
Incentives and disincentives of segmental reporting quality: EU evidence, Presented at SCOTDOC Colloquium, University of Dundee, May 2013. Target Journal : Accounting and Business Research

Presentations

The impact of IFRS 8 on analyst’s information environment. BAFA, Financial Reporting and Business Communication Conference. University of Bristol July 2014.
The effectiveness of IFRS8 in improving segment disclosure quality: EU evidence”, BAFA annual conference. Newcastle- UK, 9- 11 April 2013.
The impact of IFRS8 adoption in EU: Four years analysis, ICAS/BAA Accounting & Finance SCOTDOC Colloquium, University of Strathclyde, June 2012.

Some of the Workshops attended

Effective helping and Student support (3 days). Aberdeen University , August 2014
Quantitative Research in Accounting and Finance, Summer School, University of Edinburgh , June 2013
Regression Modelling for Categorical Data , Summer School, University of Edinburgh ,June 2013
NVivo Software Demonstration, Summer School, University of Edinburgh, June 2012
Advanced Workshop in Finance & Market-based Accounting Research, Summer School, University of Edinburgh June 2012
Teaching in the Scottish Higher Education System ,2012
Small and Large group teaching , University of Aberdeen 2012
Basic statistics course , University of Aberdeen,2011
Managing References: Reworks , University of Aberdeen , 2011

C.V PDF

Master Title

Artificial intelligence and fraud risk assessment “

Master Abstract

Abstract This study examines the usefulness of the artificial intelligence tools in assessing the risk of fraud in the financial statement. The study uses a sample of the registered firms in the Egyptian stock market to document the benefits associated with using the artificial intelligence and in particular Bayesian Belief Network in assessing financial statement fraud risk.

Master Abstract PDF

PHD Title

Segmental Reporting after IFRS8 : EU evidence

PHD Abstract

Abstract This thesis provides comprehensive evidence on segmental reporting after the adoption of International Financial Reporting Standard 8 (IFRS8) in the largest firms in the European Union (EU). It examines the quality of segment information disclosed after the adoption of the management approach using fifteen proxies covering four dimensions (quantity, fineness, cross segment variability and consistency). It also examines how reporting incentives affect segmental information quality. In particular, it investigates the relationship between the quality of segment information measured by four of these proxies (full segment quantity, country specific sales, Herfindhal revenues, and standard deviation of return on assets) and agency theory and proprietary costs. By doing so, it will provide feedback to the regulatory bodies in Europe about the role of segment information in assessing the stewardship of management. Moreover, the thesis provides evidence on how the institutional settings influence the quality of segmental reporting. It studies the relationship between five institutional factors (enforcement, investor protection, culture domestic / IFRS differences, and capital market size) and segment information quality. In addition, the thesis also examines the usefulness of segment information after the introduction of the management approach by looking at the change in the forecast errors and dispersions as well as the change in explanatory power of segment information following IFRS8. Empirical results reveal that change in the quality of segment information following IFRS8 is dependent upon the proxy used. Thus, while disclosure quantity, especially geographic information decreased after IFRS8, the fineness of both geographic and business segment disclosures has instead increased. The results suggest that each dimension provides a unique insight into segmental disclosure practices and quality. They also suggest that management disclosure decisions are a function of reporting incentives (proprietary costs and agency conflict). However, again, these inferences are dependent upon the proxies used. For instance, firms with high agency conflicts measured by the level of free cash flow are more likely to report less disaggregated geographical segment information and more disclosure quantity. This also supports the argument of Euroepan regulatory bodies that an assessment of stewardship should take a place alongside decision-usefulness as two parallel objectives of financial reporting. Moreover, findings consistent with prior research reveal that the quality of financial reporting is related to the institutional factors even under this common accounting standard. Finally, the results support the usefulness of segment information and IFRS8 to financial analysts. The regression results indicate that the association between geographical fineness and the accuracy of earnings forecast is higher in the post period suggesting that the increase in geographical fineness following IFRS8 has incremental benefits to financial analysts.

PHD Abstract PDF