Newcastle University Business School

Staff Profile

Dr Aly Salama

Senior Lecturer in Accounting and Chair of Accounting and Finance Exam Board


Dr Salama completed his Bachelor and Masters Degree in Accounting. His PhD was on Environmental Disclosure, Environmental Reputation and Financial Performance from the University of Nottingham. His research caught the attention of the International Centre for Corporate Social Responsibility (ICCSR), who awarded him a research grant (£5,600) to support his research and reinforce his academic career. After completion of his doctorate, he was awarded a Postdoctoral Fellowship (£27,351) from the ESRC, which had been held at the Nottingham University Business School. Before joining Newcastle in April 2014, Dr Salama was a Lecturer in Accounting at Durham University Business School.


  • 2003 PhD in Accounting, Nottingham University Business School (NUBS)
  • 1996 MSc in Accounting, Suez Canal University (SCU): Egypt
  • 1990 B.Com with a First Class Honours degree in Accounting, SCU


  • 2011 Fellowship of the Higher Education Academy (HEA)


Appointments / Research Grants
  • 2007 – 2014 Lecturer in Accounting, Durham University Business School (DUBS)
  • 2006 – 2007 Senior Teaching Fellow (Accounting), DUBS
  • 2004 – 2006 Senior Lecturer in Accounting and Finance, Sunderland Business School
  • 2003 – 2004 ESRC Postdoctoral Research Fellow (£27,351), NUBS
  • 2002 – 2003 ICCSR Research Fellow (£6,500), NUBS
  • 1990 – 1999 Assistant Lecturer/University Teacher in Accounting, SCU
  • 1987 – 1990 Assistant Accountant, National Bank for Development (NBD), Egypt
Administrative Positions
  • 2013 – 2014 Energy/Environment Champion, DUBS
  • Sept 2008     Conference Chair (7th International Conference on CSR), DUBS
  • 2008 – 2012 Deputy Director of PhD programme, DUBS
  • 2004 – 2006 Director of the CSR Research Group, Sunderland Business School
Visiting Positions
  • 2015 – Present Visiting Academic in Accounting & Finance, Adam Smith Business School
  • 2014 – Present Visiting Academic in Accounting & Finance, Durham University Business School
  • 2009 – Present Visiting Academic in Accounting & Finance, The York Management School
  • 2012 – 2013     Visiting Professor, CBE, Qassim University: The Kingdom of Saudi Arabia
  • 2011 – 2013     Visiting Professor, IÉSEG School of Management, France
External Examiner
  • 2015 – Present   Leeds University Business School, University of Leeds.
  • 2014 – Present   Nottingham Business School, Nottingham Trent University. 
  • 2014 – Present   Westminster Business School, University of Westminster. 
  • 2013 − 2015       University of Wales: MBA/MSc, London School of Business & Finance (LSBF)
  • 2009 − 2014       Association of International Accountants (AIA)
  • 2008 – 2013       Newcastle Business School, Northumbria University
  • 2008 – 2013       University of Wales: MBA at Newcastle College
  • 1992 – 1993 Financial advisor to some Public Egyptian Companies
Curriculum Development
  • 2013         MSc (Accounting and Finance),CBE, Qassim University: The Kingdom of Saudi Arabia
  • 2013         MBA Managing Finance, Synergy Business School, Synergy University, Moscow
  • 2005 − 2006 Social and Environmental Accounting (Business & Management UG Degree), Sunderland Business School
  • 2005 − 2006 Accounting & Financial Management (Master of Business Studies), Sunderland Business School
  • 2008 – 2011 DL MBA/MA: Managing Finance; Financial Management; Business, Economics & Accounting, DUBS

Indicators of Esteem

  • 2010 Invited by the Egyptian National Authority for Quality Assurance and Accreditation of Education (NAQAAE) to join Quality Assurance Advisory



  • (FT MBA) NBS8122 : Accounting and Finance (Module Leader/Lecturer).
  • (International HRM MA) NBS8272 : Developing Skills for Business Leadership (Lecturer).
  • ACC3001 : Financial Accounting (Module Leader/Lecturer).
  • ACC3023 : Accounting Theory (Module Leader/Lecturer).


Research Interests

  • Social and Environmental Accounting
  • Determinants and Consequences of Carbon Accounting Disclosures
  • Corporate Governance
  • Islamic Banking
  • Accounting History
  • Accounting and Islam

I am always interested in discussing research proposals in these areas with prospective PhD students and others. 

Research Grants

  • 1999 – PhD Scholarship (Tuition Fees and Living Expenses)
  • 2002 – ICCSR Research Fellowship (£6,500)
  • 2003 – ESRC Postdoctoral Research Fellowship (£27,351)
  • 2017 – Newcastle University Business School Research Fund (£850)


  • American Accounting Association (AAA)
  • British Accounting and Finance Association (BAFA)
  • European Accounting Association (EAA)
  • Centre for Social and Environmental Accounting Research (CSEAR)
  • International Centre for Corporate Social Responsibility (ICCSR)

Journal Editorial Boards

2011 – Present    Journal of Applied Accounting Research

2016 – Present    Associate Editor - Journal of Applied Accounting Research

Google Scholar Citations - Link

Paper Reviewer/Referee/DiscussantJournal of Business Ethics; the British Accounting Review; the Accounting Forum; Journal of Environmental Management; Business Ethics: A European Review; Journal of Applied Accounting Research; Journal of Islamic Accounting and Business Research; the British Academy of Management conference; the European Accounting Association Congress.


PhD Completions
  • Anup Kumar Saha, Carbon Emission Disclosures by Higher Education Institutions in the UK – Determinants, Carbon Reduction Target, Volumetric & Qualitative Disclosure and Reputation (1st Supervisor, PhD 2017).
  • Lijuan Xiao, Accounting Information Reliability and Corporate Governance: Evidence from China (1st Supervisor, PhD 2016).
  • Howida Shehata Mohamed Ahmed, The Impact of Corporate Governance on Research and Development Voluntary Disclosure: UK Evidence (1st Supervisor, PhD 2015).
  • Han Liu, The Relationship between Corporate Governance, Environmental Disclosure, and Firm Value in Chinese Listed Companies (1st Supervisor, PhD 2015).
  • Bahaa Allam, Board Characteristics, Ownership Structure and Agency Costs: UK Evidence (1st Supervisor, PhD 2015).
  • Jiayuan Xin, The Determinants of Forward-Looking Risk Disclosure and its Impacts on Firm's Risk and Analyst Forecast Accuracy: Evidence from the UK (1st Supervisor, PhD 2015).
  • Jihad Al Okaily, Financial Reporting Quality, Auditor Remuneration and Corporate Governance: Empirical Evidence from the UK after the Global Financial Crisis (1st Supervisor, PhD 2014).
  • Habiba Al-Shaer, The Relationship between Audit Committees, Corporate Environmental Disclosure, and Environmental Reputation: UK Evidence (1st Supervisor, PhD 2014).
  • Amiruddin Muhamed, The Impact of Government-Linked Investment Companies in Malaysia on the Performance and Earnings-Management of their Portfolio Companies (1st Supervisor, PhD 2013).
  • Alessandro Ala, ‘Economic Effects of International Accounting Standards’ (Joint supervisor, PhD 2013).
  • Mohammad Jizi, ‘Corporate Governance, Disclosure Content and Shareholder Value: Impacts and Interrelations from the US Banking Sector’ (1st Supervisor, PhD 2013).
  • Saleh Alagla, ‘Executive Compensation, Corporate Governance, and Firm Performance: A Comparative Study between the UK and the USA’ (Joint supervisor, PhD 2012).
  • Malek Alsharairi, ‘Economic Consequences of Earnings Management’ (Joint supervisor, PhD 2012).
  • Nooraisah Katmun, ‘Disclosure Quality and Earnings Management’ (Joint supervisor, PhD 2012).
  • Prawat Benyasrisawat, ‘Accounting Reform and The Value Relevance Of Accounting Information In Thailand’ (1st Supervisor, PhD 2011).
  • Rohaida Basiruddin, ‘Corporate Governance and Audit Quality’ (1st Supervisor, PhD 2011).
  • Murya Habbash, ‘The Relationship Between Governance Practices and Earnings Management: UK Evidence’ (1st Supervisor, PhD 2010).
  • Amir Michael, ‘Voluntary Disclosures and Audit Expectations Gap: Egyptian Evidence’ (1st Supervisor, PhD 2008).
PhD Internal Examining
  • Nur Indah Riwajanti, Islamic Microfinance in Indonesia: A Comparative Analysis between Islamic Financial Cooperatives and Shari'ah Rural Bank on Experiences, Challenges, Prospect and Role in Developing Micro-enterprises, DUBS (PhD 2013). 
  • Abdullah Al Mutawaa, Perceptions of Corporate Annual Reports’ Users toward Accounting Information and Voluntary Disclosure and its Determinants: The Case of Kuwait, DUBS (PhD 2013).
  • Ibrahim Al-Meaidi Khalid, 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, DUBS (PhD 2011).
  • Abdella Kormie Dinga, Corporate Ownership And Control Structures And Firm Performance: Evidence From Control Potential, Agency, and Control Dominance-Contestability Perspectives on UK Listed Firms, DUBS (PhD 2010).
  • Sinan Sulieman Abbadi, Information Content and Multiple Performance Measures, DUBS (PhD 2009).
  • Mohamed O. El Baradie, Target Costing Application in Egypt: An Institutional Perspective, DUBS (PhD 2008).
PhD External Examining
  • Peter J Baldacchino, External Auditing and Corporate Governance Perspectives in a Small State: The Case of Malta, Loughborough University (PhD 2018).
  • Philip Linsley, The Application of Neo-Durkheimian Institutional Theory in Accounting Research, University of York (PhD 2017).
  • Ramzi Suliman Alzead, The Determinants and Economic Consequences of Risk Disclosure: Evidence from Saudi Arabia, Portsmouth Business School, University of Portsmouth (PhD 2017).
  • Rateb Mohammad Hamed Alqatamin, Forward-Looking Information Disclosures, Earnings Management Practices, and “The CEO’s” Personal Characteristics: The Case of Jordan, School of Business, University of Central Lancashire (PhD 2016).
  • Doaa El-Diftar, Institutional Investors and Voluntary Disclosure and Transparency in Egypt, Cardiff School of Management, Cardiff Metropolitan University (PhD 2016).
  • Franklin Nakpodia, An Assessment of Institutional Influences on Corporate Governance in Nigeria: A Multi-Stakeholder Perspective, Faculty of Business and Law, Northumbria University (PhD 2015).
  • Shilpi Das, Corporate Internet Reporting, Sunderland Business School, University of Sunderland. (PhD 2015).
  • Ainon Ramli Binti, Usage of and Satisfaction with Accounting Information Systems: The Case of the Hotel Industry in Malaysia, Hull University Business School (PhD 2013).

Indicators of Esteem

  • January 2011 - Dr Salama (with Dr Alsharairi) received an Outstanding Research Award from the Global Conference on Business and Finance - hosted by the American Accounting Association, Las Vegas for their paper Alsharairi, M. & Salama, A. (2011), "Would Leverage Impact Earnings Management? Evidence from US non-cash acquirers".
  • February 2011 - Invited speaker, Aarhus School of Business, Aarhus University, Denmark.