Newcastle University Business School

Staff Profile

Dr Aly Salama

Senior Lecturer in Accounting

Background

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), which 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. 
Dr Salama developed a number of Accounting & Finance courses and undergraduate and postgraduate degree schemes both locally and internationally. He contributed to Curriculum Development and developed Social and Environmental Accounting Module−in the Business and Management Undergraduate Degree (Launched in September 2005 at Sunderland Business School). On March 2006, he developed Accounting and Financial Management Module−Master of Business Studies, Sunderland Business School. On July 2009, he developed two short courses to be delivered in the University of Wales. These are: Business Essentials and Managing your Finance. In 2010, he contributed and worked with a group of Durham colleagues to update and redesign the outlines and the list of modules’ learning outcomes, and also to introduce new Accounting modules in MSc in Accounting and Finance. More recently, he developed a new degree of MSc in Accounting and Finance for College of Business and Economics (CBE), Qassim University: The Kingdom of Saudi Arabia. 
Dr Salama supervised hundreds of Masters’ Dissertations. He has also managed to attract many PhD Students to undertake doctoral studies. They pursue a series of research questions that are important to accountants, corporate managers, investors and policy regulators. 22 of his PhD students have completed their PhDs within three years and secured academic jobs in Higher Education Institutions. Some of his PhDs received faculty awards for academic excellence as the best PG students. Dr Salama is always interested in discussing more research proposals with any prospective PhD students. He has also internally and externally examined many PhDs and chaired some VIVAs. 
Dr Salama's Research interests are in the areas of Banking, Social, Carbon and Environmental Accounting and Corporate Governance. He believes that research quality has an important impact upon teaching quality and that both elements should be considered together to progress any academic career. The research-led approach to teaching ensures that students’ studies are up to date and motivating. He always uses research to support his teaching. Dr Salama’s Publications appear in Journal of Accounting and Public Policy, Journal of Business Research, Journal of Business Ethics, The British Accounting Review, Review of Quantitative Finance and Accounting, Business Strategy and the Environment, The European Journal of Finance, International Journal of Information Management, Annals of Public and Cooperative Economics, Journal of Applied Accounting Research, International Journal of Managerial Finance, etc.

ACADEMIC QUALIFICATIONS

  • 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

EDUCATION CERTIFICATES

  • 2011 Fellowship of the Higher Education Academy (HEA)

ACADEMIC SUMMARY

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
  • 2015 – 2018 Chair of Accounting & Finance Board of Examiners (UG)
  • 2013 – 2014 Energy/Environment Champion, DUBS
  • Sept 2008     Conference Chair (7th International Conference on CSR), DUBS
  • 2008 – 2012 Deputy Director of the 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
  • 2009 – Present Visiting Academic in Accounting & Finance, The York Management School
  • 2014 – 2017      Visiting Academic in Accounting & Finance, Durham University Business School
  • 2012 – 2013      Visiting Professor, CBE, Qassim University: The Kingdom of Saudi Arabia
  • 2011 – 2013      Visiting Professor, IÉSEG School of Management, France
External Examiner
  • 2018 – Present   Surrey Business School, University of Surrey. 
  • 2015 – Present   Leeds University Business School, University of Leeds.
  • 2014 – 2018        Lord Ashcroft International Business School, Anglia Ruskin University.
  • 2014 – 2018        Nottingham Business School, Nottingham Trent University. 
  • 2014 – 2018        Westminster Business School, University of Westminster. 
  • 2014 – 2018        School of Economics, Finance & Accounting, Coventry University.
  • 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
Consulting
  • 1992 – 1993 Financial advisor to some Egyptian Public 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

Teaching

Current

Postgraduate 
  • (FT MBA) NBS8122 : Accounting and Finance (Module Leader/Lecturer).
Undergraduate
  • ACC1000 : Introduction to Non-Specialist Accounting and Finance (Lecturer).
  • ACC1003 : Introduction to Accounting and Finance (Lecturer).


Previously

Postgraduate 
  • (International HRM MA) NBS8272 : Developing Skills for Business Leadership (Lecturer).
Undergraduate
  • ACC3001 : Financial Accounting (Module Leader/Lecturer)
  • ACC3023 : Accounting Theory (Module Leader/Lecturer).

Research

Research Interests

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

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)

MEMBERSHIPS IN ACADEMIC ASSOCIATIONS/CENTRES

  • 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

2016 – 2017    Associate Editor - Journal of Applied Accounting Research

Google Scholar Citations - Link

ResearchGate – Link

Mendeley – Link

LinkedIn – Link

ORCID – Link

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

RESEARCH STUDENTS

PhD Completions
  • Noora Abdulrahman Ahmed Yusuf, Internal Governance Mechanisms and Financial Reporting Quality: Evidence from Alternative Banking Systems (Joint Supervisor, PhD 2019).
  • Quang Vu Trinh, Effects of Board Busyness on Financial Stability, Market Valuations and Dividend Payouts: Evidence from Alternative Banking Models (Joint Supervisor, PhD 2019).
  • Abdullah A Aljughaiman, Effects of Corporate Governance Mechanisms on Financial Flexibility, Risk-taking Behaviour and Risk Management Effectiveness: A Comparison Study between Conventional and Islamic Banking Systems (1st Supervisor, PhD 2019).
  • Khaled Alsaifi, Essays on Carbon Disclosure and Financial Consequences (1st Supervisor, PhD 2019).
  • 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
  • Noha Abd El-Rahman, Features Affecting the Quality of Sustainability Reporting: Theoretically Informed Insights and Empirical Evidence from the Global Fortune 100 (2011-2015) – London South Bank University (PhD 2019).
  • Martin John Whitehead, The Effect of a Corruption Scandal Recession and Legislation on Voluntary Disclosure, Reporting Quality, and Governance, Compliance and Control: The Case of Brazil – Cranfield University (PhD 2019).
  • Shujun Zhang, How Effective are China's Mainland Stock Markets and How Best to be Regulated? – Sunderland University (PhD 2019).
  • Rob Hall, Exploring the Potential for a Stakeholder Theory Based Framework of Engagement to Enhance the Design and Development of Higher Degree Programmes through Co-Creation: A Case Study of the University of Sunderland Accounting and Finance Programme – University of Sunderland (Professional Doctorate 2019).
  • Erhan Akkas, Essays on the Impact of Knowledge on Macroeconomic and Islamic Banking Performance in the GCC and the Knowledge Nexus in the Emergence of Islamic Banking Institutionalisation – Durham University (PhD 2019).
  • Princess Bwanya, A Quantitative Investigation into the Business Case for Diversity in the Boardroom: A Multi-Theory Framework – Faculty of Business and Law, Northumbria University (PhD 2019).
  • Kayode Richard Abeleje, The Influence of IFRS Adoption on Earnings Management: A Cross-Country Analysis, School of Economics, Finance and Accounting – Coventry University (PhD 2019).
  • Nora Hendriyeni, Manager’s Incentives and Earnings Management: The Case of Indonesian IPO Firms, Lancashire Business School - University of Central Lancashire (PhD 2019).
  • Nihal Abodoma, The Determinants of Corporate Cash Holdings: Evidence from Firms Listed on the Egyptian Stock Exchange, Northumbria University (PhD 2018).
  • Hui Chen, Sustainability Reporting and Stakeholder Engagement: Determinants of Reporting and Reporting Quality, Durham University (DBA 2018).
  • 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

  • July 2019 - Invited speaker, Durham University Business School, Durham University, UK.
  • 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.

Publications