AHMED M. ABDEL-MEGUID, MS, Ph.D., CPA *

Transcription

1 AHMED M. ABDEL-MEGUID, MS, Ph.D., CPA * 104 Amar Ebn Yasser St., Heliopolis, Cairo, Egypt +2(0122) / +2(02) a_meguid@aucegypt.edu ACADEMIC EDUCATION Doctor of Philosophy in Business Administration (Ph.D.), Syracuse University, Syracuse, NY, U.S.A. Major: Accounting (Specialization: Auditing) Minor: Strategy and Human Resources 2007 Master of Science in Accounting (M.S.), Syracuse University, NY, U.S.A Bachelor of Commerce (B.COM.), Ain Shams University, Cairo, Egypt Major: Accounting Cumulative Grade: Excellent with Honors. First Rank during four consecutive years [ ] 1999 PROFESSIONAL CERTIFICATION Certificate in International Financial Reporting Standards (IFRS), The Institute of Charted Accountants in England and Wales, UK C.P.A. (Certified Public Accountant Non-Practicing Certificate Holder) Exam: 2000, Certificate September 2001, Delaware, USA Cert. No Good Standing Passed the November 2000 Uniform CPA examination in the State of Delaware- USA (In first attempt and in one sitting). Auditing (92), Business Law & Professional Responsibilities (92), Financial Accounting & Reporting (94), Accounting & Reporting (76) * Non-Practicing Certificate Holder The score represents your overall performance on the identified examination section. Scores are reported on a numeric scale of 0-99, with 75 as the passing score. This scale does NOT represent "percent correct." A score of 75 indicates examination performance reflecting a level of knowledge and skills that is sufficient for the protection of the public AICPA. FAR: Financial Accounting & Reporting, AUD: Auditing & Attestation, BEC: Business Environment and Concepts, REG: Regulation. The Accounting & Reporting section in 2000 included US taxation, governmental accounting, and cost accounting among other topics. Page 1 of 11

2 MEMBERSHIP IN PROFESSIONAL BODIES Member of the American Accounting Association (AAA) Member of the European Accounting Association (EAA) Member of the Egyptian Society of Accountants and Auditors (ESAA) Member of the Academy of Management (AOM) ADMINISTRATIVE, TEACHING AND CONSULTING EXPERIENCE Associate Professor of Accounting (Tenured), Chair of the Department of Accounting & 2013-Present Director of the MBA Programs, AUC - School of Business [Full Time] Assistant Professor of Accounting, AUC - School of Business [Full Time] Accounting Consultant, the Egyptian Ministry of Finance [Part-Time] Assistant Professor of Accounting, Ain Shams University, Egypt [Full Time] Adjunct Assistant Professor of Accounting, AUC - School of Business [Part-Time] Lead instructor - Becker CPA Review Course (Cairo), Morgan International [Part-Time] Adjunct Assistant Professor - The German University in Cairo, Egypt [Part-Time] Fall 2007 Adjunct professor of accounting, Syracuse University, NY, USA [Part-Time] Research Assistant (Accounting), Syracuse University, NY, USA Teaching Assistant (Accounting), Syracuse University, NY, USA Demonstrator (Accounting), Ain Shams University, Egypt COURSES TAUGHT MBA Undergraduate Academic Courses Internal Auditing & Risk Assessment II (GUC) Control Seminar: Accounting and Auditing (GUC) Edinburgh Business School - Heriot-Watt University (Accounting Module) * Financial Reporting & Analysis (AUC) Principles of Accounting Intermediate Accounting I Intermediate Accounting II Advanced Accounting Principles of Auditing Advanced Auditing * MBA of Edinburgh Business School, Heriot-Watt University is delivered through the Management Center of the AUC as an approved local course provider Page 2 of 11

3 Becker CPA Review Course Executive Education Training Courses Financial Accounting and Reporting Stalla Review for the CFA Exams - Level 1 The Egyptian Institute of Directors (EIoD) The Egyptian Ministry of Investment Financial Statement Analysis Quantitative Methods What Every Director Needs to Know About Accounting and Finance The Changing Role of the Board of Directors from Family-Owned Businesses to Publicly-Listed Companies Entrepreneurs Development Program (EDP) [AUC] and Flat 6 [Sawari Ventures] * AUC School of Business : Entrepreneurship & Innovation Program (EIP) - National Business Idea Competition of the year "Fekrety* Principles of Accounting Principles of Accounting Advanced Management Program Managing Uncertainty: AUC International Executive Education Institute (IEEI) EFG-Hermes (Cairo, Egypt) (Dubai, UAE) (Muscat, Oman) Certified Associate Business Manager (CABM) The American University in Cairo in association with the American Chamber of Commerce. Corporate Governance: Theory & Applications Financial Accounting and Financial Statement Analysis Financial and Managerial Accounting module Institute of Banking and Finance (IBF) The American University in Cairo Credit Course: Credit Agricole Bank, Barclays Bank Introduction to Finance and Accounting * Pro Bono Page 3 of 11

4 TRAINING AND CONTINUING PROFESSIONAL EDUCATION Corporate Governance Action Planning Workshop for SMEs. The Egyptian Institute of Directors (EIoD) & The International Finance Corporation (IFC), World Bank Group (Cairo- Egypt, June 2013) Participated in Center for Learning and Teaching (CLT) Faculty Workshop Strengthen Your Dossier: A Guide to Citation Analysis (AUC, 5 April, 2012) Participated in the Bissada Management Simulations (BMS) training workshop (AUC 8-11, January 2012) Participated in 2011 PRME Summit - Partnership in Responsibility: Embedding PRME in Support of the Corporation of the 21st Century (Brussels- Belgium, June, 2011) Participated the Association to Advance Collegiate Schools of Business (AACSB) - Sustainability Conference (North Carolina USA, June, 2011) Participated in the workshop Recovery of Assets of Crimes of Corruption, Governance Center- Ministry of State for Administrative Development and the United Nations Office on Drugs and Crime (UNODC) (March, 2011) Participated in the training program Corporate Governance Board Leadership Training of Trainers Program, The International Finance Corporation (IFC) World Bank Group, The Egyptian Institute of Directors (EIoD), The Global Corporate Governance Forum (Cairo, 2010). Participated in CPE workshop on XBRL - Extensible Business Reporting Language. - The American Accounting Association Annual meeting (San Francisco, CA, U.S.A., 2010). Participated in the workshop Anti-Money Laundering and Combating the Financing of Terrorism The Egyptian Banking Institute, Central Bank of Egypt (Cairo, Egypt, 2009). Participated in CPE workshop IFRS Teaching and Research - The American Accounting Association Annual meeting (New York City, NY, U.S.A., 2009). Participated in CPE workshop Applied Financial Statement Analysis - The American Accounting Association Annual meeting (New York City, NY, U.S.A., 2009). Participated in the training session International Tax Avoidance and Evasion - Organization for Economic Co-operation and Development (OECD) (Cairo, Egypt, 2008). Participated in CPE workshop IFRS-US GAAP Comparison The American Accounting Association Annual meeting (Anaheim, California, U.S.A., 2008) Participated in CPE workshop Deceptive Accounting Practices The American Accounting Association Annual meeting (Anaheim, California, U.S.A., 2008) Page 4 of 11

5 Member of the Egyptian Ministry of Finance delegation attending the training program Taxation of Non-Residents Organization for Economic Co-operation and Development (OECD) (Ankara, Turkey, 2008). Participated in the Corporate Governance Workshop - The Regional IT Institute (RITI) in association with the London Stock Exchange (Cairo, Egypt, 2008). Participated in training workshop on Double Taxation Avoidance and International Tax Law offered by the United Nations - Economic and Social Commission for Western Asia (ESCWA) (Cairo, Egypt, 2008). Participated in Detection of Deception workshop offered by the Business Intelligence Advisors (BIA) (Washington, D.C., U.S.A., 2006). Peer Reviewed Papers and Journal Cases RESEARCH Abdel-Meguid, A.M., Samaha, K., & Dahawy, K. (2014). Preliminary Evidence on the relationship between Corporate Governance Attributes and Audit Committee Functionality in Egypt: Beyond Checking the Box Corporate Governance: The International Journal of Business in Society, 14 (2). Duellman, S., Ahmed, A.S., & Abdel-Meguid, A.M. (2013). An Empirical Analysis of the Effects of Monitoring Intensity on the Relation between Equity Incentives and Earnings Management Journal of Accounting and Public Policy, 32 (6), Abdel-Meguid, A.M., Ahmed, A.S., & Duellman, S. (2013). Auditor independence, corporate governance and aggressive financial reporting: an empirical analysis, Journal of Management and Governance, 17, (2), Samaha, K., Dahawy, K., Abdel-Meguid, A.M., & Abdallah, S. (2012). Propensity and Comprehensiveness of Corporate Internet Reporting in Egypt: Do Board Composition and Ownership Structure Matter? International Journal of Accounting and Information Management, 20 (2), Abdel-Meguid, A.M. (2012). Auditor-client compatibility and corporate governance effectiveness: an empirical analysis, International Journal of Corporate Governance (IJCG), 3 (1), Abdel-Meguid, A.M. (2011). Auditor industry specialization in a MENA region country: lessons learnt from PricewaterhouseCoopers Egypt Emerald Emerging Markets Case Studies, 1 (4), DOI / Fernando, G.D, Abdel-Meguid, A.M. & Elder, R.J. (2010) Audit quality attributes, client size and cost of equity capital Review of Accounting and Finance, 9 (4) Page 5 of 11

6 Other Publications Abdel-Meguid, A.M. (2013) Who said corporate governance can t be fun? Extracurricular Activities as learning tools The Inspirational Guide for the Implementation of PRME 2 nd Edition, GSE Research Limited, Leeds, -UK, Abdel-Meguid, A.M. & Kamel, S. (2012) Seizing Opportunities in Challenging Times: The Story of the 1st PRME MENA Regional Forum, The Inspirational Guide for the Implementation of PRME: Placing sustainability at the heart of management education, 1st Edition, GSE Research Limited, Leeds, -UK, Contributed 7 cases, with questions and recommended solutions to the book titled Accounting by Horngren et al. (Ninth Edition) Pearson Education. 1. Chapter 7 - Internal Control and Cash: Decision Case 2. Chapter 8 - Receivables : Decision Case 3. Chapter 8 - Receivables : Fraud Case 4. Chapter 14 - The Statement of Cash Flows: Decision Case 5. Chapter 15 - Financial Statement Analysis: Decision Case 6. Chapter 15 - Financial Statement Analysis: Fraud Case 7. Chapter 19 - Cost-Volume-Profit Analysis: Decision Case Abdel-Meguid, A.M. (2011). Promoting Corporate Governance Literacy at a Brand New Level: The Undergraduate Level Ahmed M. Abdel-Meguid, The Executive Egyptian Institute of Directors (EIoD), January March. Issue 13, Selected Work in Progress Abdel-Meguid, A.M., Appiah Okyere, K., Oxman, J.J., & and Yildirim Y. The Impact of Audit Firm Commonality on Corporate Acquisitions Abdel-Meguid, A.M., Concentration versus Diversification: The effect of the Auditor s Portfolio Structure on Audit Fees Abdel-Meguid, A.M., The Effects of the Auditor s Portfolio Structure on Financial Reporting Quality Abdel-Meguid, A.M., Agency Theory, Managerial Compensation, and Audit Quality: A Mathematical Analysis Paper Presentations Peer Reviewed Conferences Abdel-Meguid, A.M. Concentration versus Diversification: The effect of the Auditor s Portfolio Structure on Audit Fees Accepted for presentation in Research Interaction Forum Session at the American Accounting Association 2012 Annual Meeting (Washington, D.C.-USA, August, 2012) Abdel-Meguid, A.M., Appiah Okyere, K., Oxman, J.J., & and Yildirim Y. The impact of auditor duality on acquisition characteristics. Presented in a concurrent session at the American Accounting Page 6 of 11

7 Association 2011 Annual meeting (Denver, CO- USA, August, 2011)* and Parallel Session with Discussant (PSD) - The 36th European Accounting Association (EAA) Annual Congress (Paris France, May, 2013). Samaha, K., Dahawy, K., Abdel-Meguid, A.M., & Abdallah, S. Association Between Corporate Governance Structures And Corporate Internet Reporting: Evidence On The Propensity And Comprehensiveness In Listed Egyptian Firms. Presented in a Parallel session at The 34th European Accounting Association (EAA) Annual Congress (Rome Italy, April, 2011) Samaha, K., Dahawy, K., Abdel-Meguid, A.M., & Abdallah, S. The impact of Corporate Governance mechanisms on Corporate Internet Reporting Propensity and Comprehensiveness: Evidence from the Emerging Market of Egypt, Presented in a concurrent session at the American Accounting Association 2010 Annual meeting (San Francisco, CA- USA, August 2010). Ahmed, A.S., Duellman, S., & Abdel-Meguid, A.M. "Equity Incentives, Corporate Governance, and Earnings Management", Presented in a concurrent session at the American Accounting Association 2009 Annual meeting (New York City, NY USA, August, 2009). Abdel-Meguid, A.M. The Effect of the Auditor Portfolio Client Portfolio Compatibility on Audit Client: A New Industry Expertise Perspective Presented in a Research Forum at the American Accounting Association 2008 Annual meeting (Anaheim, California USA August, 2008). Ahmed, A.S., Duellman, S., & Abdel-Meguid, A.M The Sarbanes Oxley Act, Auditor Independence and Accounting Accruals: An Empirical Analysis. Presented in a concurrent session at the American Accounting Association 2006 Annual meeting (Washington, D.C.-USA, August, 2006). Fernando, G.D, Elder, R.J., & Abdel-Meguid, A.M. Audit Firm Size, Specialization and Cost of Capital- Information and Monitoring Effects Presented in a Research Forum at the American Accounting Association 2006 Annual meeting (Washington, D.C., August, 2006). Abdel-Meguid, A.M The Effects of Auditor s Portfolio Industry Concentration and Diversification Typology on Auditor Clients Earnings Quality. Presented in a concurrent session at the American Accounting Association 2006 Northeast Regional meeting (Portsmouth, NH, April, 2006) and in a Research Forum at the American Accounting Association 2006 Annual meeting (Washington, D.C., August, 2006). Presentations and Talks Invited Abdel-Meguid, A.M PRMENA: Promoting Responsible Management Education in the MENA Region The 3rd CSR Lebanon Forum Corporate Social Responsibility in Times of Uncertainty (Beirut- Lebanon, March 2013) Abdel-Meguid, A.M Sustainability at AUC: Beyond Academia & Towards Citizenship. The presentation showcased AUC s efforts which are related to sustainability in the session Global Compact Network Egypt Members Best Practices at the Rio+20 Corporate Sustainability Forum: "Innovation & Collaboration for the Future We Want. (Rio de Janeiro, Brazil, June 2012). * Presented by Co-Author Page 7 of 11

8 Abdel-Meguid, A.M Spreading the Awareness of Corporate Governance in Egyptian Universities. Department of Accounting and Auditing Faculty of Commerce, Ain Shams University. The presentation show-cased the establishment of the Corporate Governance Club (CGC) as the first initiative in Egypt directed towards promoting corporate governance literacy among undergraduate students (November, 2010) Abdel-Meguid, A.M Corporate Governance - Theory and Applications. Guest speaker for the MBA program, Faculty of Commerce, Ain Shams University. (May, 2011) Abdel-Meguid, A.M What is PRME? Delivered an informational session on the Principles for Responsible Management Education of the UN Global Compact, Misr International University (MIU) (October, 2011). Ad Hoc Reviewer for Peer-Reviewed Journals and Membership of Scientific Committees (SC) Managerial Auditing Journal (MAJ) International Journal of Corporate Governance (IJCG) International Journal of Accounting and Finance (IJAF) Fundamentals of Accounting Principles Wild et al. Middle East Edition, (McGraw-Hill) Member of the SC of the conference Crises, globalization, and governance: how to draw lessons? organized by The Arab Society of Faculties of Business, Economic and Political Sciences (BEPS) and The Faculty of Business and Commercial Sciences at the Holy Spirit University of Kaslik (USEK) The Faculty of Business and Commercial Sciences - Holy Spirit University of Kaslik (USEK), Kaslik- Lebanon (April 2nd and 3rd, 2012). University Level COMMITTEE AND SERVICE WORK Member of the organizing committee for the 2012 AUC Research Conference under the theme of Entrepreneurship and Innovation: Shaping the Future of Egypt AUC School of Business and the School of Sciences and Engineering (April 17-19, 2012) Member of the task force of writing the AUC Communication on Progress (COP) for the UN Global Compact (October Present) Member of Task Force on Credentials, Compensation of Adjunct Faculty and Teaching Assistants. (Fall 2011) Co-organizer of the panel discussion Tax Reforms and the Accounting Profession in Egypt 2010 AUC Research Conference (April 2010). Page 8 of 11

9 Served as a panelist at the 2009 AUC Research Conference in the Session: The Secrecy versus Transparency Battle: The Impact on the Accounting/Auditing Profession (2009) Served as a panelist at the 2008 AUC Research Conference in the Session: Accounting in Egypt: Past, Present and Future, The American University in Cairo (2008). School of Business Level Representative of AUC School of Business in the George Washington University (GWU) "Corporate Responsibility and Social Entrepreneurship in Egypt" MBA study tour (August April 2012) Academic Director of the Certified Investor Relations Specialist (CIRS), the International Executive Education Institute (IEEI, AUC School of Business) and the Egyptian Investor Relations Association (EIRA) (October, 2011 Present) Head of the team responsible for constructing the data room (Physical and Virtual) for The Association to Advance Collegiate Schools of Business (AACSB) 5 th year accreditation maintenance visit (December 2011). Head of the organizing team for The 1st PRME MENA Regional Forum Entrepreneurship Sustainability Transparency: Promoting Responsible Management in a Changing Region 2-3 October, Liaison between the School of Business and the UN Global Compact Principles for Responsible Management Education (PRME) and contact person. (Feb Present) Member of the Council of the School of Business (CSB) (September Present). * Member of the Academic Governance and Policy Committee. * Member of Adhoc Committee for setting the Criteria for Double Major and Declaration Ad Hoc liaison between the School of Business The American University in Cairo (AUC) and the Embassy of the Kingdom of the Netherlands for the visit of the United Nations Secretary-General s Special Advocate for Inclusive Finance for Development, Her Royal Highness Princess Máxima of the Netherlands who delivered her speech Building an Inclusive Financial System in Egypt (November, 2010) Founding Faculty Advisor of the Corporate Governance Club (CGC) The American University in Cairo (AUC). (October present) Department of Accounting Level Principles for Responsible Management Education (PRME) is an initiative primarily based on the principles of the United Nations Global Compact that focuses on promoting responsible management education and research, corporate responsibility, and the creation of sustainable social, environmental and economic value. The forum served as a venue for sharing ideas and collectively devising responses to ongoing challenges. The CGC is the first Egyptian student-based academic club that is dedicated to the dissemination of corporate governance principles and best practices among undergraduate students. It aims at encouraging interdisciplinary dialogues among students of business, management, finance, economics, and accounting who share a common interest in working in a fair and transparent corporate environment. Page 9 of 11

10 Organized a field trip for Senior Accounting Students PwC (December, 2011) Co-authored A Proposal for Intellectual Contribution Measurement Criteria (March, 2011). Developed the detailed outline and structure ACCT 401: Contemporary Issues in Auditing which was first taught in Fall (June-September, 2011) Coordinator of the introductory Financial Accounting course at the AUC ( ). Responsibilities include assuring a certain degree of consistency across 10 concurrent sections in terms of content and exams. (2010/2011) Participated in the updating of the undergraduate overall accounting curriculum at The American University in Cairo (2008). External Committee Membership and Service Member of a grievances committee The Egyptian Financial Supervisory Authority (EFSA) (March 2012 Present) Interviewer for the Accounting/Finance and Business Administration specialization - Student Program, Binational Fulbright Commission in Egypt. (July, 2011). Chair and panelist at the session Ethics, Governance, and Transparency: A New Educational Model for a New Egypt at the Fifth Corporate Sustainability Forum - Enhancing Transparency & Fighting Corruption, organized by the Egyptian Institute of Directors (EIoD), The Egyptian Corporate Responsibility Center (ECRC) in partnership with the Gerhart Center AUC, Cairo, Egypt (June 20, 2011) Member of the Anti-Corruption working group of PRME Principles for Responsible Management Education (UN Global Compact) and AUC s representative (February, Present) Served as a discussant at the American Accounting Association (AAA) Annual meeting, (San Francisco, CA, August 2010). Member of the Transparency and Integrity Committee (August Present) Served as a reviewer and discussant at the American Accounting Association 2009 Annual meeting (New York City, NY, August 2009). Served as an external examiner for MSc thesis defense titled The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt by Diana Mostafa Mohamed The German University in Cairo (GUC) (2009). Interviewer (Business Administration and Management specialization) for The Community College Initiative CCI. (November, 2009 & December 2010). Faculty Assistant to the head of the organizing committee of the commencement (class 2008) at the Faculty of Commerce, Ain Shams University (2009). Page 10 of 11

11 Member of the Advance Tax Ruling Committee ( ) AWARDS AND HONORS AUC- School of Business Excellence in Academic Service Award (May, 2012) * AUC- School of Business Certificate for Distinguished Efforts (May, 2011) ** MS Academic Excellence Award in Accounting, School of Management, Syracuse University (May 2003) *** McCrillis Graduate Award (spring 2002 & summer 2002). New York State Society of CPAs (NYSSCPA) Academic Achievement Award (Fall 2002). Faculty of Commerce, Ain Shams University, Academic Excellence Award, May 1999 LANGUAGE PROFICIENCY Arabic: Native Language English: Fluent PERSONAL DATA Full Name : Ahmed Mohamed Abdel-Meguid Date of Birth: 5 th of May, 1978 Place of Birth: Stirling, Scotland, United Kingdom Nationality: Egyptian British * This award recognizes consistently superior service over multiple years by members of the full-time teaching faculty. To be nominated, a faculty member must demonstrate consistently superior service. Eligible service contributions may occur in a variety of areas including service to the campus, the University, the local community or contributions at the regional, national or international levels. ** The certificates for distinguished efforts are given in recognition to the great effort, achievement, or progress made by faculty and staff members. *** Award presented to the MS graduate with the highest G.P.A. Page 11 of 11