Dr Mahmoud Elmarzouky

Dr Mahmoud Elmarzouky

Senior Lecturer in Accounting

Researcher profile

Phone
+44 (0)1334 46 1762
Email
Mahmoud.Elmarzouky@st-andrews.ac.uk

 

Research areas

Dr Mahmoud Elmarzouky holds a PhD in Accounting from the University of Portsmouth and is a Fellow of the Higher Education Academy 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. Mahmoud is 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, Kingston University, and Aston University. Dr. Elmarzouky has developed and delivered workshops on textual analysis and has designed, developed, and implemented a broad range of courses in the accounting and research analysis domain. He has also provided consultation for SMEs in accounting and finance. His research interests include Corporate Narrative Reporting, Narrative Disclosure, Content Analysis, Textual Analysis, Auditing, Sustainable Development Goals (SDGs), Climate Change, Carbon Emission, Financial Reporting Standards, and Corporate Governance. His work on topics such as gender diversity, and corporate social responsibility has been published in leading international journals such as the Journal of Environmental Management, Business Strategy and the Environment, International Journal of Finance and Economics, Journal of Business Research, Technological Forecasting and Social Change, Journal of International Accounting, Auditing and Taxation among others. Dr. Elmarzouky is also an Associate Editor for Business Strategy and the Environment Journal.

Selected publications can be found on Dr. Elmarzouky's Google Scholar Page. 

Mahmoud has a track record of externally funded research and successful PhD and DBA supervision.

Research Interests

Auditing

Corporate board characteristics

Corporate disclosures (i.e. cyber security, modern slavery, environmental, etc.)

Corporate ESG disclosure and performance

Corporate governance

Financial reporting standards

Narrative reporting

Textual analysis

Funding Applications and Awards

An examination of UK firms’ modern slavery disclosures: A gender socialisation theory perspective (2022-2023) – Funded by the British Academy/Leverhulme Small Research Grants 2022 Round. (Reference: SRG22\220712)

Informing the IASB Standard Setting Process IAAER – KPMG Research Opportunities, round 8 (2023–2025) – Funded by KPMG and IAAER International.

An Inconsequential Measure of Pain? Corporate Crime, Enforcement Action, and Surrogates of Deterrence (2024–2025) - Funded by the British Academy/Leverhulme Small Research Grants 2023 Round. (Reference: SRG2324\241595)

Membership of Professional Bodies

FHEA, Fellow of the UK Higher Education Academy

CFE, Certified Fraud Examiner.

CMBE, certified Management & Business Educator.

MHFA, a certificate from UKMH as trained mental health first aider for higher education students.

The British Accounting and Finance Association (BAFA)

The European Accounting Association (EAA).

PGCert, in higher education.

UCertSS, University Certificate of Special Study in Developing Researchers: Doctoral Supervision and Academic Practice.

Editorial activity 

Associate Editor: Business Strategy and the Environment (BSE). 

Associate Editor: International Journal of Accounting and Information Management (IJAIM). 

Awards

Student Experience Excellence Lecturer Award 2022.

Teaching Activity

Financial Accounting

Management Accounting

Research methods.

Visiting Appointments

Visiting scholar: Shanghai University, (2025), Shanghai, China.

Visiting scholar: Catania University, (2023) Catania, Italy.

Visting scholar: Institut Mines-Télécom (IMT), (2022) Paris, France.

Voluntary activities:

Outside Acadmeia, Mahmoud has been a governor at the Citizen Advice Bureau and a trustee at York Play Space.

External Engagement

Dr. Mahmoud Elmarzouky has demonstrated significant external engagement through various roles and contributions to the academic and professional communities. He has served on the scientific committee for events such as the interdisciplinary discussion on Sustainable Development Goals at the University of Portsmouth and the Management Accounting Research Group annual conference. Dr. Elmarzouky has been a guest speaker at numerous conferences, including the UKCGE annual conference, the Sustainability conference at Kings University London, and the 3rd International Conference on Biofuels and Bioenergy in Paris. He has also contributed as a keynote speaker on topics like green finance and the application of artificial intelligence in accounting at international venues in Tunisia and Algeria. His role as an academic visitor at institutions like Catania University and Institut Mines-Télécom underscores his collaborative efforts. Dr. Elmarzouky's involvement with the Financial Reporting Council on projects related to corporate remuneration and auditor reporting reflects his expertise in applying linguistic and content analysis to regulatory practices. These activities highlight his commitment to fostering dialogue between academia, industry, and regulators, particularly in the fields of accounting and finance.

Accepting PhD Students

I am happy to receive any informal inquiry from PhD students relating to research in any of the above-indicated areas.

Media Availability

I am happy to take calls and emails from the media on my research. I am aware of the need to respond to journalists in a timely manner. Please contact me directly at either Mahmoud.Elmarzouky@st-andrews.ac.uk

PhD supervision

  • Waqas Anwar
  • Ghada Gaballa
  • Salma Ibrahim
  • Halliru Ishaq
  • Isah Umar

Selected publications

 

See more publications