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Faculty Research Detail - Hassan Hassab-Elnaby, Ph.D.

Faculty Detail                      

Name: Hassan Hassab-Elnaby,  Ph.D.
Office: ST 3036
Phone: 419-530-2780

Biographical Sketch 

Cairo University, Ph.D., Accounting, 1998 
Cairo University, MAS, Master of Science in Accountancy, 1992

Cairo University, BA, Accounting, 1986

Research Interests

Financial reporting issues, Executive compensation, Performance evaluation, and International accounting.

Selected Publications

• The relative and incremental information content of accounting earnings versus the cash recovery rate, (with Amal A. Said and Tanya S. Nowlin). Review of Accounting and Finance 2008 (7): 372-395.   

• An exploration of ethical decision-making processes in the United States and Egypt (with Rafik I. Beekun, Rania Hamdy, and James W. Westerman). Journal of Business Ethics 2008 (82): 587-605.

• Enterprise resource planning & non-financial performance incentives: The joint impact on corporate performance (with Benson Wier and James Hunton). International Journal of Accounting Information System 2007 (8):165-190.

• Audit committees oversight responsibilities post Sarbanes-Oxley Act? (with Amal Said and Glenn Wolfe). American Journal of Business 2007 (22):19-32.

• An investigation of the organizational and behavioral effects of corporate and national cultural in budgeting systems (with Patricia Douglas, Carolyn Norman, and Benson Wier). Journal of International Accounting, Auditing, and Taxation 2007 (16): 90-109.

• The role of taxes in deferred compensation plans: The case of alternative minimum tax, (with Baugu Musazi and Tanya S. Nowlin). Journal of Oil, Gas and Energy Quarterly 2007 (55) 4: 795-827.

• Waiving technical default: The role of agency costs and bank regulations. Journal of Business Finance and Accounting 2006 (33) 9&10: 1368-1389.

• The rentention of nonfinancial performance measures in compensation contracts (with Amal A. Said and Benson Wier). Journal of Management Accounting Research 2005: 23-42.

• Culture's consequences in controlling agency costs: Egyptian evidence (with Michael Mosebach). Journal of International Accounting, Auditing, and Taxation 2005: 19-32.

• An empirical investigation of the performance consequences of nonfinancial measures (with Amal A. Said and Benson Wier). Journal of Management Accounting Research 2003: 193-223.

• The impact of environmental factors on accounting development: An Egyptian longtitudinal study (with Amal Said and Ruth W. Epps). Critical Perspectives in Accounting 2003 (14): 273-292.

• Consequences of the accounting environment on debt covenants: Comparing Egypt to developed countries (with Amal A. Said). Journal of Emerging Markets (Fall/Winter) 1997: 57-71.


Current Research in Progress

• Nonfinancial performance measures and earnings management (with Amal Said and Emad Mohammad). Under review by Journal of Management Accounting Research.   

• Impact of Sarbanes-Oxley Act on the relationship between debt covenant violation and earnings management (with Diana Franz and Gerald J. Lobo).

• The effect of technical default cost on accounting choice and discretionary decisions (with Michael Mosebach and Scott Whisenant).

• Applying the pharmaceutical approval model to investment products (with Duane P. Gustrowsky and Kathryn Chang).

• The reliability of nonfinancial performance measures (with Diana Franz and Michael Mosebach).

• The disclosure of material weakness in internal control and external auditor dismissal: An investigation into firm characteristics (with Amal Said and Mai Dao).

• Dual implementation of lean and ERP: Exzamining the moderating effect of ERP between lean manufacturing and firm profitability (with Mark Yang).

• Weakness in internal control over financial reporting and auditor dismissal: The role of firm characteristics (with Amal Said and Mai Dao).

• The impact of enterprise resource planning implementation on organizational capabilities and performance (with Mark Vonderembse and Woosang Hwang).

• The compensation and firm performance effects of implementing nonfinancial performance measures (with Amal A. Said and Benson Wier).

Last Updated: 8/7/15