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I received my undergraduate degree in accounting from Helwan University, Egypt and went on to earn a Masters degree in accounting from Syracuse University and a PhD in accounting from the University of Maryland. I have previously taught at Dominican University in Chicago and Morgan State University in Maryland. I moved from the US to the UK and took up a position at Kingston University in 2010.
I am currently the research lead in the department and an advocate of research-informed teaching which is the core of Kingston University teaching. I teach Market-based Accounting, Financial Reporting and Research Methods at the postgraduate level. I also supervise PhD students in topics related to earnings management and disclosure.
I established the 'Accountability, Governance and the Capital Market Research Hub' in 2016 along with colleagues in the department and have been director since 2016. The hub works on projects related to accountability, governance and financial reporting in the capital market setting.
I am currently Associate Editor of the Journal of Applied Accounting Research and Journal of Financial Reporting and Accounting. I am also a committee member of the EAA publications committee for a three-year term ending in 2026.
Professor and Departmental Research Director
My research lies mainly in the financial reporting area, and specifically in earnings management. My PhD dissertation dealt with improving models that detect earnings management by firms. My research also deals with litigation and executive compensation and how they relate to earnings management behaviour. I have publications in several top accounting and finance journals, including the British Accounting Review, the Journal of Business Finance and Accounting, the Journal of Accounting and Public Policy, the Corporate Governance Journal, and the Accounting Research Journal. I have presented my research at several national and international conferences including those in the UK (British Academy of Finance and Accounting annual conference), Europe (European Accounting Association annual conference) and the US (American Accounting Association annual conference).
Degiannakis, Stavros, Giannopoulos, George, Ibrahim, Salma and Jorgensen, Bjorn (2023) An alternative approach to detect earnings management to meet or beat benchmarks. Journal of Accounting Literature, 45(1), pp. 64-99. ISSN (print) 0737-4607
Monjed, Hend, Ibrahim, Salma and Jørgensen, Bjørn N. (2022) Risk reporting and earnings smoothing : signaling or managerial opportunism? Review of Accounting and Finance, ISSN (print) 1475-7702 (Epub Ahead of Print)
Nguyen, Thi Thu Ha, Ibrahim, Salma and Giannopoulos, George (2022) Detecting earnings management : a comparison of accrual and real earnings manipulation models. Journal of Applied Accounting Research, ISSN (print) 0967-5426 (Epub Ahead of Print)
Cho, MyoJung and Ibrahim, Salma (2022) Non-financial performance measures and pay-performance sensitivity. Journal of Financial Reporting and Accounting, 20(2), pp. 185-214. ISSN (print) 1985-2517
Ibrahim, Salma, Li, Hao, Yan, Yan and Zhao, Jinsha (2021) Pay me a single figure! Assessing the impact of single figure regulation on CEO pay. International Review of Financial Analysis, 73, p. 101647. ISSN (print) 1057-5219
Tahir, Muhammad and Ibrahim, Salma (2020) The performance of 'Shariah'-compliant companies during and after the recession period : evidence from companies listed on the FTSE All World Index. Journal of Islamic Accounting and Business Research, 11(3), pp. 573-587. ISSN (print) 1759-0817
Cho, MyoJung, Ibrahim, Salma and Yan, Yan (2019) The use of nonfinancial performance measures in CEO bonus compensation. Corporate Governance: An International Review, 27(4), pp. 301-316. ISSN (print) 0964-8410
Degiannakis, Stavros, Giannopoulos, George, Ibrahim, Salma and Rozic, Ivana (2019) Earnings management to avoid losses and earnings declines in Croatia. International Journal of Computational Economics and Econometrics, 9(3), pp. 219-238. ISSN (print) 1757-1170
Tahir, Muhammad, Ibrahim, Salma and Nurullah, Mohamed (2019) Getting compensation right : the choice of performance measures in CEO bonus contracts and earnings management. The British Accounting Review, 51(2), pp. 148-169. ISSN (print) 0890-8389
Ibrahim, Salma, Noikokyris, Emmanouil, Fabiano, Gianluca and Favato, Giampiero (2019) Manipulation of profits in Italian publicly funded healthcare trusts. Public Money & Management, 39(6), pp. 428-435. ISSN (print) 0954-0962
Ghazali, Aziatul Waznah, Nurullah, Mohamed, Ibrahim, Salma, Sanusi, Zuraidah Mohd and Mohame, Norhayati (2019) The effect of corporate board diversity : real earnings management among Malaysian listed firms. International Journal of Business & Management Science, 9(2), pp. 257-276. ISSN (print) 1837-6614
Ibrahim, Salma and Noikokyris, Manolis (2018) LSE and Brexit : time to tap opportunities in Asia. The Business Times,
Ibrahim, Salma, Kassamany, Talie and Archbold, Stuart (2017) Accrual and real-based earnings management by UK acquirers : evidence from pre- and post-Higgs periods. Journal of Accounting & Organizational Change, 13(4), pp. 492-519. ISSN (print) 1832-5912
Sudha, Mathew, Ibrahim, Salma and Archbold, Stuart (2016) Boards attributes that increase firm risk - evidence from the UK. Corporate Governance, 16(2), pp. 233-258. ISSN (print) 1472-0701
Xu, Li, Ibrahim, Salma, Kaltchev, George and Deal, Candice Lynette (2013) Legal consequences of earnings components management. Advances in Quantitative Analysis of Finance and Accounting, 11, pp. 229-259. ISSN (print) 1046-5847
Ibrahim, Salma, Schick, Allen, Makkawi, Bilal and Foster, Mary (2013) Class selection preferences of African-American Millennial business school students: a study of student characteristics. Global Perspectives on Accounting Education, 10, pp. 103-121. ISSN (online) 1543-2955
Ibrahim, Salma and Lloyd, Cynthia (2011) The association between non-financial performance measures in executive compensation contracts and earnings management. Journal of Accounting and Public Policy, 30(3), pp. 256-274. ISSN (print) 0278-4254
Ibrahim, Salma, Xu, Li and Rogers, Genese (2011) Real and accrual-based earnings management and its legal consequences: evidence from seasoned equity offerings. Accounting Research Journal, 24(1), pp. 50-78. ISSN (print) 1030-9616
Ibrahim, Salma S. (2009) The usefulness of measures of consistency of discretionary components of accruals in the detection of earnings management. Journal Of Business Finance & Accounting, 36(9-10), pp. 1087-1116. ISSN (print) 0306-686X
Ibrahim, Salma, Tahir, Muhammad and N'guessan, Kevin (2020) Earnings management and fraud. In: Farinha, Luis , Cruz, Ana Baltazar and Sebastião, João Renato, (eds.) Handbook of research on accounting and financial studies. Hershey, U.S. : IGI Global. pp. 343-364. (Advances in finance, accounting and economics) ISSN (print) 2327-5677 ISBN 9781799821366
N'guessan, Kevin, Ibrahim, Salma, Elmarzouky, Mahmoud and Zhao, Jinsha (2023) Reading between the lines of the compensation report : does excessive CEO pay matter? In: 45th European Accounting Association Annual Congress; 24 - 26 May 2023, Helsinki / Espop, Finland. (Unpublished)
Ibrahim, Salma, Nguyen, Thi and Giannopoulos, George (2022) Future performance following benchmark beating under information uncertainty. In: 44th Annual Congress of the European Accounting Association (EAA); 11 - 13 May 2022, Bergen, Norway. (Unpublished)
Monjed, Hend, Ibrahim, Salma and Jorgensen, Bjorn (2021) Risk reporting and earnings smoothing : signalling or managerial opportunism? In: Virtual Annual Congress of the European Accounting Association (EAA); 26 - 28 May 2021, Held online. (Unpublished)
Mahmood, Farooq, Ibrahim, Salma and Harries, Timothy (2019) Resource dependency pressures on charity accounting numbers : evidence from large UK charities. In: 42nd Annual Congress of the European Accounting Association (EAA); 29 - 31 May 2019, Paphos, Cyprus. (Unpublished)
Ibrahim, Salma, Cho, Myojung and Farmer, Mark (2015) An analysis of the pay-performance association for CEOs in FTSE 350 firms. In: British Academy of Management (BAM) Conference 2015: The Value of Pluralism in Advancing Management Research, Education and Practice; 8-10 Sep 2015, Portsmouth, U.K..
Ibrahim, Salma and Cho, Myojung (2014) The effect of non-financial performance measures on CEO pay sensitivity to shareholder wealth. In: British Accounting and Finance Association (BAFA) Annual Conference; 14-16 Apr 2014, London, U.K.. (Unpublished)
Cho, Myojung and Ibrahim, Salma (2013) Pay-performance association of CEO compensation for firms using financial and non-financial performance measures. In: American Accounting Association 2013 Northeast Region Meeting: Regulatory Uncertainty and Reporting Change: The Looming IFRS and XBRL Horizons; 24-26 Oct 2013, Hartford, U.S.. (Unpublished)
Ibrahim, Salma and Cho, Myojung (2013) Pay-performance association of CEO compensation for firms using financial and non-financial performance measures. In: 36th Annual Congress of the European Accounting Association (EAA); 6-8 May 2013, Paris, France. (Unpublished)
Ibrahim, Salma, Xu, Li, Kaltchev, George and Deal, C. Lynette (2011) Legal consequences of earnings components management. In: American Accounting Association (AAA) Annual Meeting: Engage to Make a Difference; 6-10 Aug 2011, Denver, Colorado, U.S.. (Unpublished)
Ibrahim, Salma, Foster, Mary, Schick, Allen and Makkawi, Bilal (2010) Class selection preferences of Millennial Business School students: a study of student characteristics. In: American Accounting Association Mid-Atlantic Region meeting 2010; 22 - 24 Apr 2010, Philadephia, U.S.. (Unpublished)
Ibrahim, Salma, Cheng, Kang and Yaari, Varda (2010) Servicing assets and gain-on-securitization under SFAS 156. In: American Accounting Association Mid-Atlantic Region meeting 2010; 22 - 24 Apr 2010, Philadephia, U.S.. (Unpublished)
Invited speaker at research seminars at:
Online Seminar with Dr Salma Ibrahim