College of Business and Innovation

Dr. Hassan HassabElnaby

Dr. Hassan HassabElnaby

Department: Accounting
Office: Stranahan Hall - 3045
Telephone: (419) 530 - 2780
Email


Curriculum Vitae
 

Dr. Hassan R. HassabElnaby joined the College of Business and Innovation (COBI) at the University of Toledo in 2003. Prior to his appointment as the Interim Dean of COBI, he served as the Associate Dean for Graduate Studies and Research, the Chair of the Accounting Department, and the Director of the PhD program in Manufacturing and Technology Management at the University of Toledo (UT). During his tenure as the Chair of the Accounting Department, the department received, for the first time, its separate accreditation by the Association to Advance Collegiate Schools of Business (AACSB) and received a one-million dollar gift from Alan and Karen Barry.

An award-winning researcher, Professor HassabElnaby, specializes in the areas of financial reporting and corporate governance. He has received many research awards such as the Outstanding Paper Award from Emerald Literati Network Awards for Excellence in 2013, the Best Paper Award from the American Accounting Association - Ohio Region in 2009 and 2007, the COBI Outstanding Research Award in 2008 and the COBI Research Award in 2014. He has over twenty-five publications in leading accounting and business journals such as Review of Accounting Studies, Journal of Management Accounting Research, Journal of Business Ethics, Journal of Business Finance and Accounting, and Critical Perspectives on Accounting, among several others.

Dr. HassabElnaby wrote and received many research grants from the United Arab of Emirates University, the USAID, and the University of Toledo. He also has been a financial consultant and serves on boards of several non-for-profit organizations. He was the University of Toledo faculty representative to the University Board of Trustees’ Audit Committee from 2010 to 2011. He earned his bachelor’s, master’s, and PhD degrees in accounting from Cairo University.

HONORS AND RECOGNATIONS

  • 2015 Brunner Service Award College of Business and Innovation, University of Toledo
  • 2014 Vonderembse  Research Award College of Business and Innovation, University of Toledo.
  • 2013 Outstanding Paper Award from Emerald Literati Network Awards for Excellence
  • 2013 Member of The Honor Society of Phi Kapp Phi.
  • 2009 Best Paper Award Ohio Region of the American Accounting Association.
  • 2009 Best Paper Award Tenth International Business Research Conference.
  • 2009 Fellow of the World Business Institute.
  • 2008 Outstanding Research Award, College of Business Administration, University of Toledo
  • 2007 Best Paper Award Ohio Region of the American Accounting Association.
  • 2007 DeJute Memorial Undergraduate Teaching Award, College of Business Administration, University of Toledo.
  • 2007 Listed in Who’s Who among American Teachers.
  • 2005 Listed in Who’s Who in Business Academia.
  • 2004 Outstanding Research Paper Award, College of Business Administration, University of Toledo.
  • 2001 Best Paper, Accounting track, Southeast Institute for Operations Research and Management Science (SEINFORMS).
  • 1998 Best Paper, Student track, Southwest Chapter Annual Conference of the Academy of International Business.

GRANTS

  • UAEU grant of $75,000: Neuroscience and Managers Earnings Management Behavior (2013), with Amal Said, Haitham Elsamaloty and Xin Wang from and Ahmed Bahgat.               
  • USAID grant of $250,000 Capacity Building for Tunis Business School, with another three authors (2013) with Bassam Hasan, Ozcan.Sezer, and Thomas Sharkey.
  • USAID- grant of $250,000 Tunisian University Collaboration: Master of Science in American Accounting Standards, principal investigator with three Amal Said, Janet Mosebach, and Michael Mosebach. (Note: This grant was later canceled by U.S. State Department due to political unrest in Tunisia.)
  • College of Business Administration Summer Research Grant 2012 ($10,000).
  • College of Business Administration Summer Research Grant 2007 ($10,000)
  • College of Business Administration Summer Research Grant 2006 ($10,000).
  • University of Toledo’s URAF Summer Research Grant 2004 ($10,000).

Ph.D. : Accounting, Cairo University

MS: Accounting, Cairo University

BS: Accounting, Cairo University

Financial Reporting Issues

Debt Covenants

Earnings Management

Executive Compensation
  • HassabElnany, H. Ahmed Abdel-Maksoud, and Amal Said. 2017. Debt Covenant Violations and Earnings Management: A Neuroscience Approach and Future Directions, Forthcoming: Advances in Accounting Behavioral Research 20
  • Manoukian, Agassy, Hassan. R. HassabElnaby, and Vahe. Odabashian A Proposed Framework for Renewable Energy Technology Commercialization and Partnership Synergy: A Case Study Approach, American Journal of Business Forthcoming, 2015.
  • Manoukian, Agassy, Hassan. R. HassabElnaby, and Vahe. Odabashian. 2015. Technology Commercialization Review: Aiming at a Fresher Perspective Based On Partnership Synergy; International Journal of Management Research & Review; 5(7), 448-520.
  • HassabElnaby, H. 2015. Health Care Efficiency and Quality: A Global Challenge, International Journal of Management Accounting Research 4 (1), 1-4.
  • Mai, Dao, Hassan. R. HassabElnaby, and Amal Said. 2015. The Impact of Audit Committee and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism, Accounting and Finance Research 4 (1), 112-128.
  • HassabElnaby, H., J. Mosebach, M. Mosebach, and S. Whisenant. 2014. The Effect of Technical Default Cost on Discretionary Accounting Decisions, International Research Journal of Applied Finance, V (8), 1075-1097.
  • Diana Franz, Hassan R. HassabElnaby, and Gerald J. Lobo. 2014. Impact of proximity to debt covenant violation on earnings management. Review of Accounting Studies, 19 (1): 473-505.
  • Kathryn J. Chang, Doina C. Chichernea, and Hassan R. HassabElnaby. 2014. On the DuPont Analysis in the Health Care Industry. Journal of Accounting and public Policy, 33 (1): 83-103.
  • Hassan R. HassabElnaby, Diana R. Franz, and Brian L. Laverty. 2013. The Effectiveness of the PCAOB Inspection Process. International Journal of Management Accounting Research, 3 (1), 73-94.
  • Hassan R. HassabElnaby, Woosang Hwang, and Mark Vonderembse. 2012. The Impact of Enterprise Resource Planning Implementation on Organizational Capabilities and Performance. Benchmarking an International Journal,(19): 618-633.
  • Hassan R. HassabElnaby, David Dobrzykowski, and Oanh T.K. Tran. 2012. Applying the International Medical Graduate Program Model to Alleviate the Supply Shortage of Accounting Doctoral Faculty. Decision Sciences Journal of Innovative Education, (10): 271-294.
  • Hassan R. HassabElnaby, Emad Mohammad, and Amal A. Said. 2010. Nonfinancial Performance Measuresand Earnings Management. Advances in Management Accounting, (18): 55-80.
  • Hassan R. HassabElnaby, Duane P. Gustrowsky, and Kathryn Chang. 2010. Applying the Pharmaceutical Approval Model to Over-the Counter Derivatives. Journal of Theoretical Accounting Research, (6): 32-45.
  • Amal A. Said, Hassan R. HassabElnaby, and Tanya S. Nowlin. 2008. The Relative and Incremental Information Content of Accounting Earnings versus the Cash Recovery Rate. Review of Accounting and Finance, (7): 372-395.
  • Rafik I. Beekun, Rania Hamdy, James W. Westerman, and Hassan R. HassabElnaby. 2008. An Exploration of Ethical Decision-making Processes in the United States and Egypt. Journal of Business Ethics, (82):  587-605.
  • Benson Wier, James Hunton, and Hassan R. HassabElnaby. 2007. Enterprise Resource Planning & Non-Financial Performance Incentives: The Joint Impact on Corporate Performance. International Journal of Accounting Information Systems, (8):165-190.
  • Hassan R. HassabElnaby, Amal A. Said, and Glenn Wolfe. 2007. Audit Committees Oversight Responsibilities Post Sarbanes-Oxley Act? American Journal of Business, (22):19-32.
  • Patricia Douglas, Hassan R. HassabElnaby, Carolyn Norman, and Benson Wier. 2007. An Investigation of the Organizational and Behavioral Effects of Corporate and National Cultural in Budgeting Systems. Journal of International Accounting, Auditing, and Taxation, (16): 90-109.
  • Hassan R. HassabElnaby, Baugu Musazi and Tanya S. Nowlin. 2007. The Role of Taxes in Deferred Compensation Plans: The Case of Alternative Minimum Tax. Journal of Oil, Gas and Energy Quarterly, (55) 4: 795-827.
  • Hassan R. HassabElnaby. 2006. Waiving Technical Default: The Role of Agency Costs and Bank Regulations. Journal of Business Finance and Accounting. (33) 9 & 10: 1368-1389.
  • Hassan R. HassabElnaby, Amal A. Said, and Benson Wier. 2005. The Retention of Nonfinancial Performance Measures in Compensation Contracts. Journal of Management Accounting Research, (17): 23-42.
  • Hassan R. HassabElnaby and Michael Mosebach. 2005. Culture’s Consequences in Controlling Agency Costs: Egyptian Evidence. Journal of International Accounting, Auditing, and Taxation, 19-32.
  • Abdulrahman Al-Aali, Kathryn Chang, and Hassan R. HassabElnaby. 2014. Audit Committee Effectiveness: Evidence from an Emerging Market Economy. International Research Journal of Applied Finance, V (11) 1324-1342.
    • Listed as Number 5 in Science Direct’s “Hottest Articles” from Journal of International Accounting, Auditing and Taxation.
  • Amal A. Said, Hassan R. HassabElnaby, and Benson Wier. 2003.An Empirical Investigation of the Performance Consequences of Nonfinancial Measures Journal of Management Accounting Research, (15): 193-223.
  • Hassan R. HassabElnaby, Ruth W. Epps, and Amal Said. 2003. The Impact of Environmental Factors on Accounting Development: An Egyptian Longitudinal Study. Critical Perspectives in Accounting, (14): 273-292.
  • Hassan R. HassabElnaby and Amal A. Said. 1997. Consequences of the Accounting Environment on Debt Covenants: Comparing Egypt to Developed Countries. Journal of Emerging Markets (Fall/Winter), 57-71.

RESEARCH IN PROGRESS 

  • Hassan R. HassabElnaby, Mai Dao and Amal A. Said. The Endogenity of Material Weakness in Internal Controls - Implications on Auditors Dismissal Decisions.
  • David D. Dobrzykowski and Hassan R. HassabElnaby. Exploring Healthcare Policy and Performance Using Secondary Data.
  • Amal Said, Hassan R. HassabElnaby, and Kathryn Chang. On the Determinants and Consequences of Hospitals Outsourcing Decisions – Implications of Outsourcing Non-clinical Services on Hospitals Financial Performance.
  • Hassan R. HassabElnaby, Mai Dao, and Amal Said. Impact of Firm and Corporate Governance Characteristics on Auditor Dismissal: Evidence from Material Weakness Firms.
  • Hassan R. HassabElnaby, Diana Franz, and Michael Mosebach. The Reliability of Nonfinancial Performance Measures.
  • Hassan R. HassabElnaby Emad Mohammad, and Amal Said. The Information Asymmetry and Voluntary Disclosure of Nonfinancial Performance Measures.
  • Hassan R. HassabElnaby, Amal Said, Doina C. Chichernea, and Anthony Holder. The Compensation and Firm Performance Effects of Implementing Nonfinancial Performance Measures.

 PROFESSIONAL PRESENTATIONS AND PROCEEDINGS

  • On the Determinants and Consequences of Hospitals Outsourcing Decisions – Implications of Outsourcing Non-clinical Services on Hospitals Financial Performance (with Amal Said and Kathryn Chang). American Accounting Association, Annual meeting 2014.
  • Audit Committee Effectiveness: Evidence from an Emerging Market Economy (with Abdulrahman Al-Aali and Kathryn Chang). American Accounting Association Ohio Regional meeting 2013.
  • The Endogenity of Material Weakness in Internal Controls: Implications on Auditors Dismissal Decisions (with Amal A. Said and Mai Dao). American Accounting Association Ohio Regional meeting 2013.
  • Audit Committee Effectiveness: Evidence from an Emerging Market Economy (with Abdulrahman Al-Aali and Kathryn Chang). British Accounting and Finance Conference 2013.
  • The Impact of Firm and Corporate Governance Characteristics on Auditor Dismissal: Evidence from Material Weakness Firms (with Mai Dao). British Accounting and Finance Conference 2013.
    • Can DuPont Analysis Be Used in Assessment of Profitability Performance in the Health Care Industry? (with Kathryn J. Chang and Doina C. Chichernea). 2012 American Accounting Association MidwestRegional meeting.
    • Can DuPont Analysis Be Used in Assessment of Profitability Performance in the Health Care Industry? (with Kathryn J. Chang and Doina C. Chichernea). 2012 American Accounting Association – Ohio Regional Conference.
    • The Impact of Firm and Corporate Governance Characteristics on Auditor Dismissal: Evidence from Material Weakness Firms (with Mai Dao). 2011 American Accounting Association – Annual Meeting.
    • The Impact of Audit Committee Characteristics and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism (with Mai Dao). 2011 American Accounting Association – Ohio Regional Conference.
    • The Impact of Enterprise Resource Planning Implementation on Organizational Capabilities and Performance (With Woosang Hwang, and Mark Vonderembse). 2011 American Accounting Association – Ohio Regional Conference.
    • Applying the Pharmaceutical Approval Model to Over-The-Counter Derivatives (with Duane P. Gustrowsky and Kathryn Chang). American Accounting Association Annual Meeting, August 2010.
    • Applying the Pharmaceutical Approval Model to Over-The-Counter Derivatives (with Duane P. Gustrowsky and Kathryn Chang). American Accounting Association-Ohio Region Meeting 2010.
    • The Impact of Firm and Corporate Governance Characteristics on Auditor Dismissal for Firms with Material Weakness in Internal Control (with Amal Said and Mai Dao). American Accounting Association-Ohio Region Meeting 2010.
    • Applying the International Medical Graduate Program Model to Alleviate the Supply Shortage of Accounting Doctoral Faculty (with Oanh Thikieu Tran). American Accounting Association-Ohio Region Meeting 2010.
    • Applying the International Medical Graduate Program Model to Alleviate the Supply Shortage of Accounting Doctoral Faculty (Oanh Thikieu Tran). Midwest Decision Science Conference 2010.
      • Applying the Pharmaceutical Approval Model to Over-The-Counter Derivatives (with Duane P. Gustrowsky and Kathryn Chang). Midwest Decision Science Conference 2010.
      • The Effectiveness of the PCAOB Inspection Process (with Diana R. Franz and Brian L. Laverty). Midwest Decision Science Conference 2010.
      • The Impact of Firm and Corporate Governance Characteristics on Auditor Dismissal for Firms with Material Weakness in Internal Control (with Amal Said and Mai Dao). Midwest Decision Science Conference 2010.
      • Impact of Sarbanes-Oxley Act on the Relationship between Debt Covenant Violation and Earnings Management (with Diana R. Franz and Gerald J. Lobo). American Accounting Association Annual Meeting, August 2009.
  • Impact of Sarbanes-Oxley Act on the Relationship between Debt Covenant Violation and Earnings Management (with Diana R. Franz and Gerald J. Lobo). American Accounting Association Ohio Regional Meeting, May 2009.
  • Impact of Sarbanes-Oxley Act on the Relationship between Debt Covenant Violation and Earnings Management (with Diana R. Franz and Gerald J. Lobo). Tenth International Business Research Conference Dubai, April 2009.
  • Nonfinancial Performance Measuresand Earnings Management (with Amal Said and Emad Mohammad). American Accounting Association Annual Meeting: California, August 2008.
  • Nonfinancial Performance Measuresand Earnings Management (with Amal Said and Emad Mohammad). American Accounting Association Annual Meeting: Ohio Regional Meeting, Dayton, April 2008.
  • Are Audit Committees Oversight Responsibilities Expanded Enough After Sarbanes-Oxley Act? (with Amal Said and Glenn Wolfe) American Accounting Association Annual Meeting: Chicago, August 2007.
  • The Impact of National Culture on Business Ethics: A Study of Egypt and the U.S. (with Rafik I. Beekun, Rania Hamdy) American Accounting Association: Annual Meeting, Chicago, August 2007.
  • Are Audit Committees Oversight Responsibilities Expanded Enough After Sarbanes-Oxley Act? (with Amal Said and Glenn Wolfe) American Accounting Association: Ohio Regional Meeting, Columbus, May 2007.
  • Enterprise Resource Planning & Non-Financial Performance Incentives: The Joint Impact on Corporate Performance (with Benson Wier and James Hunton).American Accounting Association: Ohio Regional Meeting, Cleveland, May 2006.
  • The Effect of Technical Default Cost on Discretionary AccountingDecisions (with Michael Mosebach and Scott Whisenant). American Accounting Association: Ohio Regional Meeting, Cleveland, May 2006.
  • Enterprise Resource Planning & Non-Financial Performance Incentives: The Joint Impact on Corporate Performance (with Benson Wier and James Hunton).American Accounting Association: Management Accounting Section Midyear Meeting, Clearwater Beach, January 2006.
  • Enterprise Resource Planning & Non-Financial Performance Incentives: The Joint Impact on Corporate Performance (with Benson Wier and James Hunton).American Accounting Association: National Meeting, San Francisco, August 2005.
  • The Role of Taxes in Deferred Compensation Plans: The Case of Alternative Minimum Tax (with Baugu Musazi and Tanya S. Nowlin). American Accounting Association: National Meeting, San Francisco, August 2005.
  • The Retention of Nonfinancial Performance Measures in Compensation Contracts (with Amal A. Said and Benson Wier). American Accounting Association: Management Accounting Section Meeting, Arizona, January 2005.
  • Earnings Management and the Cost of Technical Default (with Michael Mosebach). American Accounting Association: National Meeting, Orlando, August 2004.
  • An Investigation of the Organizational and Behavioral Effects of Corporate and National Culture in Budgeting Systems (with Patricia Douglas and Benson Wier). American Accounting Association: Ohio Regional Meeting, Akron, May 2004.
  • The Relative and Incremental Information Content of Accounting Earnings versus the Cash Recovery Rate (with Amal A. Said and Tanya S. Nowlin). American Accounting Association: Ohio Regional Meeting, Akron, May 2004.
  • An Investigation of the Organizational and Behavioral Effects of Corporate and National Culture in Budgeting Systems (with Patricia Douglas and Benson Wier). American Accounting Association: International Accounting Section Midyear Conference, San Diego, January 2004.
  • On the Use of Non-financial Measures: The Role of Performance and Firm Characteristics (with Amal Said and Benson Wier). American Accounting Association: National Meeting, Hawaii, August 2003.
  •  An Investigation of the Organizational and Behavioral Effects of Corporate and National Culture in Budgeting Systems (with Patricia Douglas and Benson Wier). American Accounting Association: Mid-Atlantic Regional Meeting, Philadelphia, April 2003.
  • The Role of Taxes in Deferred Compensation Plans: The Case of Alternative Minimum Tax (with Baugu Musazi). The 33rd annual meeting of the Southeastern Chapter of the Decision Science Institute, Williamsburg. February, 2003.
  • Corporate Borrowers’ Debt Covenants Violation Strategy: The Role of Waiver and Renegotiation. American Accounting Association: National Meeting, San Antonio, August 2002.
  • An Investigation of the Organizational and Behavioral Effects of Corporate and National Culture in Budgeting Systems (with Patricia Douglas and Benson Wier). American Accounting Association: National Meeting, San Antonio, August 2002.
  • An Archival Investigation of the Impact of Nonfinancial Measures on Firm Performance (with Amal Said and Benson Wier). American Accounting Association: National Meeting, San Antonio, August 2002.
  • Corporate Borrowers’ Debt Covenants Violation Strategy: The Role of Waiver and Renegotiation. American Accounting Association: Mid-Atlantic Regional Meeting, Baltimore, April 2002.
  • An Archival Investigation of the Impact of Nonfinancial Measures on Firm Performance (with Amal Said and Benson Wier). European Accounting Association: Annual Meeting, Copenhagen, April 2002.
  • The Impact of Environmental Factors on Accounting Development: An Egyptian Longitudinal Study (with Amal Said and Ruth W. Epps). Critical Perspective Conference, New York City, April 2002.
  • An Analysis of the Impact of Economic and Political Environments on Accounting Development (with Amal Said and Ruth Epps). Southeast Institute for Operations Research and Management Science (SEINFORMS), Myrtle Beach, October 2001. Selected for the 2001 Best Paper Award in the Accounting Track.
  • The Economic Determinants of the Creditors’ Decisions to Waive Violations of Debt Covenants. Southeast Institute for Operations Research and Management Science (SEINFORMS), Myrtle Beach, October 2001.
  • An Empirical Investigation of the Relationship between Accounting Development and Environmental Factors: A Longitudinal Inter-Country Analysis. American Accounting Association: National Meeting, Atlanta, August 2001.
  • Managers’ Accounting Responses to Waiving the Violation of Accounting-Based Debt Covenants. American Accounting Association: Southeast Regional Meeting, Tampa, April, 2001.
  • The Validity of the Agency Theory in Developing Nations: Egyptian Evidence (with Michael Mosebach). Sustainable Development Forum, George Washington University and Cairo University, May, 2001.
  • The Impact of the Political and Economic Systems on the Egyptian Business Environment (with Amal Said, and Osama Zaki). Global Business and Technology Association International Conference, Montego Bay, Jamaica, April, 1999.
  • The Oil Stock Market Reaction to the Gulf War (with Ashraf Attia). Academy of International Business: Southwest Chapter Annual Conference, Dallas, March 1998.
  • The Consequences of Accounting Environments on the Prevalence of Accounting-Based Debt Covenants: Evidence from Comparing Egypt to Developed Countries (with Amal Said). Academy of International Business: Southwest Regional Meeting, New Orleans, March, 1997.
  • The Impact of the Accounting Environment on the Contractual Relationship between Debtors and Creditors: Egyptian-American Evidence (with Amal Said). Midwest Review of International Business Research, Volume XI, Center for International Business Education and Research (CIBER), Chicago, March, 1997.

INVITED LECTURES

  • Impact of the Sarbanes-Oxley Act on the Relationship between Debt Covenant Violation and Earnings Management. Harbin University, June 2014.
  • Impact of the Sarbanes-Oxley Act on the Relationship between Debt Covenant Violation and Earnings Management. Zhejiang University of Finance and Economics, June 2014.
  • Does Balanced Scorecard Improve Firm Performance? (with Amal Said). IMA-Egypt Chapter December 2013.
  • The State of the Business Research: The Accounting Case. Anglia Ruskin University, April 2013.
  • Audit Committee Effectiveness: Evidence from an Emerging Market Economy. King Saud University, April 2013.
  • Impact of Proximity to Debt Covenant Violation on Earnings Management. King Saud University, December 2012.
  • Building a Successful Career: From the Bench to the Field. King Saud University, December 2012.
  • The State of Accounting Research: Cairo University, December 2011.
  • Back-to-the-basics: OLS Regression-A Dose for Research Sustainability, Zhejiang University of Finance and Economics (ZUFE), May 2012.
  • Logistic Regression: A Resolution to the OLS Regression Violations, ZUFE, May 2012.
  • Endogeneity and Instrumental Variables: A Cure for Methodological Diseases, ZUFE, May 2012.
  • Endogeneity and Instrumental Variables: A Cure for Methodological Diseases, King Saud University, March 2012.
  • The State of the Accounting Research: King Saud University, March 2012.
  • Earnings Management and Corporate Governance. Sadat Academy for Management Sciences (SAMS), December 2009.

Financial Accounting

Intermediate Accounting

Contemporary Accounting Problems
Last Updated: 11/29/17