Dr Mohamed Khalil

Lecturer in Accounting and Finance and Programme Director for BSc Accounting and Financial Management

Faculty of Business, Law and Politics


+44 (0) 1482 464811

Mohamed Khalil is a lecturer in accounting and finance at Hull University Business School (HUBS).

He was previously a tutor, assistant lecturer, and lecturer in accounting at the Faculty of Commerce at Tanta University in Egypt.

Dr Khalil, who obtained his doctorate from the University of Hull, also acts as an ad-hoc reviewer for several accounting and finance journals.


Research Interests

  • Financial reporting with particular focus on earnings quality, earnings management and accounting conservatism
  • Corporate governance, ownership structure, and managerial decisions
  • International financial reporting standards, audit quality, auditor characteristics and their impact on the quality financial reporting


Khalil M and Ozkan A, 'Board Independence, Audit Quality and Earnings Management: Evidence from Egypt', Journal of Emerging Market Finance, 15(1), pp 1–35 (2016)

Khalil M and Simon J,'Efficient Contracting, Earnings Smoothing and Managerial Accounting Discretion', Journal of Applied Accounting Research, 15(1), pp 100-123 (2014)


Programmes taught on (2019)

Modules list


  • Accounting and Finance
  • Financial Reporting
  • Financial Reporting (overseas)
  • Research Methods
  • Corporate Performance Analysis
  • Corporate Financial Management
  • Research Methods
  • Research Methods (MSc Accounting and Finance - overseas)
  • Research Methods (MBA- overseas)

Research PhDs

I welcome applications in 

  • Financial reporting including, earnings management, earnings quality and accounting conservatism
  • Corporate governance and ownership structure
  • International financial reporting Standards

Completed PhDs

  • Badriya N Al Shammakhi, 2017, Enhancing Auditors Fraud Risk Assessment by Using Throughput Model as a Decision Aid, second supervisor (2017)
  • Sarra Baroudi, Auditor Selection of Negotiation Strategies: The Effect of Motivational Factors and Bargaining Power under a Throughput Model, second supervisor (2017)
  • Faisal Al Hudithi, Throughput Modelling In Participative Budgeting, second supervisor (2017)

Current PhD supervisions

  • Sandy Harianto, Political Connections, Earnings Management and Firm Value (joint supervisor)
  • Hussen Al-Refiay, IFRS, Earnings Quality, Audit Committee Characteristics and Value Relevance (joint supervisor)
  • Hassan Elgendi, Accounting Conservatism, Earnings Management and Comparability (joint supervisor)
  • Sinan Al-Shaikh, An Exploration of Implementation of International Accounting Standards in the Context of Developing Countries (second supervisor)
  • Do Duc Trung, Improving Banking System’s Financial Soundness and Stability: Risk and Return Trade-off Approach (second supervisor)

Teaching awards and accolades

  • Fellow of Higher Education (FHEA)

Professional highlights

Academic qualifications

  • PhD Accounting (Hull)
  • Postgraduate Diploma, PGDip (Hull)
  • MA Tanta University (Egypt)
  • BCom (Hons), Accounting, Tanta University (Egypt)

External roles

Conference Papers and Presentations

  • 2017 European Accounting Association (EAA) Annual Congress, Valencia, Spain
  • 2015 European Accounting Association (EAA) Annual Congress, Glasgow
  • 2014 European Accounting Association (EAA) Annual Congress, Tallinn, Estonia
  • 2013 European Accounting Association (EAA) Annual Congress, Paris, France
  • 2012 Multinational Finance Society, Kraków, Poland.
  • 2012 British Accounting and Finance Association (BAFA), Brighton
  • 2009 British Accounting Association (BAA), Dundee