Dr Mahmoud Elmarzouky


I joined Kingston University as a Senior Lecturer in accounting and finance. I won the Student Experience Excellence Lecturer Award 2019 whilst working at the University of Portsmouth. I have a (BSc) and (MSc) from Egypt. I earned my (PhD) from the University of Portsmouth, the UK, I have also a PGCert. along with over 15 years of experience between academic and professional careers - including time at the Egyptian Tax authority and various roles at universities in the UK and Egypt. I am an experienced lecturer with teaching experience in higher education and professional experience in tax authorities since 2004, alongside lecturing at The University of Portsmouth, International College of Portsmouth, Anglia Ruskin University, University of Westminster and Kingston University. 

I am also a certified fraud examiner (CFE), Certified Management & Business Educator (CMBE) and a fellowship in higher education (FHEA). I have developed and delivered various workshops and training sessions on textual analysis. I have also designed, developed and implemented a wide range of courses in the accounting and finance domain. I have also provided accounting and finance consultation for SMEs.

I am an ad-hoc reviewer of various academic journals such as; the International Journal of Finance and Economics, International Journal of Emerging Markets, Journal of Accounting, Auditing and Performance Evaluation, Journal of financial reporting and accounting and the European Journal of Management and Business Economics. I have also contributed as a reviewer for the EURAM 2020 (European Academy of Management) Conference. American Accounting Association 2020 Ohio Regional Meeting.

Outside of the University, I have been a governor at the Citizen Advice Bureau and a trustee at York play space. I am also qualified as a Mental health and wellbeing First aider. 

Accepting PhD Students: I am happy to receive any informal inquiries for PhD students

Academic responsibilities

Senior Lecturer in Accounting and Finance


  • PhD: Essays on the Key Audit Matters: UK Evidence, University of Portsmouth, UK
  • MSc in Accounting and Finance, Suez Canal University, Egypt
  • BSc in Accounting, Menofiya University, Egypt
  • Fellow in HEA, UK
  • CFE, Certified Fraud Examiner.
  • PGcert
  • Certified Management & Business Educator (CMBE)

Teaching and learning

  • Introduction to Management Accounting, L3.
  • Accounting principles, L3.
  • Financial Accounting and Reporting, L4.
  • Quantitative Methods for Accountants, L4.
  • Toolbox for accounting professionals L4.
  • Business Planning, L4.
  • Business Finance, L4.
  • Data Skills and Quantitative methods, L4.
  • Accounting and Finance Fundamentals, L4.
  • Business Accounting, L4.
  • Accounting and Finance, L4.
  • Business accounting, Level 5.
  • Auditing, Level 5.
  • Financial Analysis for managers, Level 5.
  • Fundamentals of Management Accounting, L5.
  • Financial markets and institutions L5.
  • Advanced Management Accounting, L6. 
  • Financial reporting, L5.
  • Critical Issues in Accounting and Finance, L6.
  • Corporate finance and business valuation, L7.
  • Forensic Accounting, L7.
  • Quantitative methods,  L7.
  • Finance Management and Corporate Valuation,  L7.
  • Financial Accounting and Management Accounting, L7.
  • Finance Management and Corporate Valuation, L7.

Undergraduate courses taught

Postgraduate courses taught


My current research interest's agenda include; the application of (Textual analysis, content analysis, narrative disclosure, semantic analysis, Natural Language Processing (NLP),  machine learning, text mining, disclosure behaviour, sustainability) in the domain of accounting and auditing. This includes but is not limited to; audit quality, reporting quality, corporate narrative reporting, risk disclosure, climate change disclosure, carbon disclosure, modern slavery, the adoption of financial and auditing reporting standards, and corporate governance. I am also interested in research in the auditing domain such as; Extended Audit Report ISA 700, ISA 701.

Research student supervision

Main supervision

  • Ms Ose Ebhomielen

Other supervision

  • Mr  Kevin N'Guessan
  • Mr  Rafal Szymanski


Jump to: Article
Number of items: 11.


Elmarzouky, Mahmoud, Hussainey, Khlaed and Abdelfattah, Tarek (2022) Do key audit matters signal corporate bankruptcy? Journal of Accounting and Management Information Systems, ISSN (print) 1583-4387 (In Press)

Giannopoulos, George, Fagernes, Renate Victoria Kihle, Elmarzouky, Mahmoud and Hossain, Kazi Abul Bashar Muhammad Afzal (2022) The ESG disclosure and the financial performance of Norwegian listed firms. Journal of Risk and Financial Management, 15(6), p. 237. ISSN (print) 1911-8066

Moussa, Tantawy, Allam, Amir and Elmarzouky, Mahmoud (2022) Global modern slavery and sustainable development goals : does institutional environment quality matter? Business Strategy and the Environment, ISSN (print) 0964-4733 (Epub Ahead of Print)

Shohaieb, Doaa, Elmarzouky, Mahmoud and Khaldoon, Albitar (2022) Corporate governance and diversity management : evidence from a disclosure perspective. International Journal of Accounting & Information Management, 30(4), pp. 502-525. ISSN (print) 1834-7649

Elmarzouky, Mahmoud, Hussainey, Khaled, Abdelfattah, Tarek and Karim, Atm Enayet (2022) Corporate risk disclosure and key audit matters : the egocentric theory. International Journal of Accounting and Information Management, 30(2), pp. 230-251. ISSN (print) 1834-7649

Albitar, Khaldoon, Elmarzouky, Mahmoud and Hussainey, Khaled (2022) Ownership concentration and Covid-19 disclosure : the mediating role of corporate leverage. International Journal of Accounting and Information Management, 30(3), pp. 339-351. ISSN (print) 1834-7649

Elmarzouky, Mahmoud, Albitar, Khaldoon, Karim, Atm Enayet and Saber Moussa, Ahmed (2021) COVID-19 disclosure : a novel measurement and annual report uncertainty. Journal of Risk and Financial Management, 14(12), p. 616. ISSN (print) 1911-8066

Elmarzouky, Mahmoud, Albitar, Khaldoon and Hussainey, Khaled (2021) Covid-19 and performance disclosure : does governance matter? International Journal of Accounting & Information Management, ISSN (print) 1834-7649 (Epub Ahead of Print)

Karim, ATM Enayet, Albitar, Khaldoon and Elmarzouky, Mahmoud (2021) A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance. Journal of Environmental Management, 290, p. 112581. ISSN (print) 0301-4797

Albitar, Khaldoon, Al-shaer, Habiba and Elmarzouky, Mahmoud (2021) Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context. International Journal of Accounting & Information Management, 29(3), pp. 410-428. ISSN (online) 1834-7649

Alkurdi, Amneh, Hamad, Amneh, Thneibat, Hussam and Elmarzouky, Mahmoud (2021) Ownership structure’s effect on financial performance : an empirical analysis of Jordanian listed firms. Cogent Business & Management, 8(1), p. 1939930. ISSN (online) 2331-1975

This list was generated on Thu Oct 6 06:41:40 2022 BST.

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