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Wajdy Hegazy

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Wajdy Hegazy

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w.hijazi@bau.edu.lb

01 300110 Ex: 2654

Beirut

Wajdy Hegazy

Head of Accounting Department

Dean and Head of the Accounting Department, Faculty of Business Administration (The Faculty has been awarded the Foundation for International Business Administration Accreditation (FIBAA) for both BBA and MBA programs). He is a Professor of accounting and auditing at Beirut Arab University since 2015. He was Associate Professor of Accounting at Sadat Academy for Management Sciences (2009 - 2015). He received his PhD in 1996 and MSc in 1988, both from the University of Alexandria, Egypt. He has a record of publications in prominent scientific journals and he is a reviewer of many reputable journals. He has a long history in the field of continuing education and training and he is a member of several associations, such as American Accounting Association, Saudi Accounting Association, and Arab Training Association. He taught many accounting and auditing courses (English/Arabic) for undergraduate and postgraduate university students. Moreover, he is the author of many books in the areas of accounting and auditing.

Positions

  • (2021 - Still going) Professor and Dean of the Faculty of Business Administration – Beirut Arab University
  • (2015 - 2021) Professor and Head of the Accounting Department – Beirut Arab University
  • (2009 - 2015) Associate Professor – Sadat Academy for Management Sciences 
  • (1997 - 2009) Assistant Professor – Sadat Academy for Management Sciences
  • (1997 - 2001) Senior Manager – Business Community Training, Ernst & Young, Saudi Arabia  
  • (1988 - 1996) Lecturer & Consultant in Sadat Academy for Management Sciences.
  • (1995 - 1996) Financial consultant -  Metcalf & Eddy International, Inc
  • (1993 - 1995) Financial consultant – GTZ –Rodeco
  • (1990 - 1992): Training and Development Consultant (freelance) – Ernst & Young, Middle East
  • (1979 - 1988) Researcher in Sadat Academy for Management Sciences.

Research

Nouraldeen, R. M., Mandour, M., & Hegazy, W. (2021). Audit report lag: Do company characteristics and corporate governance factors matter? Empirical evidence from Lebanese commercial banks. BAU Journal- Society, Culture and Human Behavior, 2(2).

Nouraldeen, R.M., Mandour, M., & Hegazy, W. (2020). The impact of interactive internal audit function quality determinants and coordination on audit report lag. BAU Journal- Creative Sustainable Development, 2(1).

Hijazi, W., & Mahboub, R. (2019). Auditors perceptions towards the effectiveness of the international standard on auditing 240 Red Flags: evidence from Lebanon. International Journal of Economics and Business Administration, 7(1), 162-173.

Mahboub, R., Mostapha, N., & Hegazy, W. (2017). A study of discretionary narrative disclosure strategies of the most and least profitable mena region banks. Corporate Ownership & Control, 14(2), 258-267.

Hegazy, W., 2015, “القيمة المضافة من التوكيد المهني على تقارير الأعمال المتكاملة من وجهتي نظر مراقبي الحسابات والمستثمرين في الأسهم – دراسة تجريبية”, مجلة كلية التجارة للبحوث العلمية – جامعة الإسكندرية- العدد الأول المجلد رقم (52) يناير 2015

Hegazy, W., 2014. “Auditors Perceptions towards implementations of fair value according to IFRS13 in Developing Countries : Evidence from Lebanon”, مجلة كلية التجارة للبحوث العلمية – جامعة الإسكندرية الجزء الثاني - العدد الثاني– المجلد(51) يوليو 2014,

Hegazy, W., 2014. “The role of effective internal control on the detection and prevention of Fraud in Egyptian commercial banks”, المجلة العلمية التجارة والتمويل -كلية التجارة – جامعة طنطا العدد الثاني –المجلد الأول 2014

Hegazy, W., 2014, “Determinates of Internal Audit Effectiveness in Egyptian Listed Companies In Gx -100 An Empirial Empirical Evidence from Egypt”, مجلة الفكر المحاسبى كلية التجارة – جامعة عين شمس العدد العاشر المجلد (4) 2014

Hegazy, W., 2013, “دور المراجع الداخلي في إدارة المخاطر المؤسسية بهدف تدعيم مبادئ حوكمة الشركات”, “مجلة البحوث التجارية المعاصرة – كلية التجارة – جامعة سوهاج الجزء الثاني العدد الثاني- المجلد (27) ديسمبر 2013”

مؤشرات تحسين فعالية لجان المراجعة وأثرها في تفعيل الحوكمة الجيدة للشركات (دراسة نظرية وميدانية) / مجلة البحوث الإدارية / مركز الاستشارات والبحوث والتطوير / أكاديمية السادات للعلوم الإدارية / العدد الثالث / 2007

المراجعة البيئية للشركات ذات الحساسية البيئية في ظل الدور المرتقب للمراجع الخارجي (دراسة نظرية تطبيقية) / مجلة الدراسات التجارية والإدارية / كلية التجارة بدمنهور / جامعة الإسكندرية / العدد الثالث / يوليو 2008 / ص 31 إلى 83 / بحث مشترك مع د. بديع الدين بهي الدين محمد ريشو .

متطلبات تفعيل دور المراجعة الداخلية كأحد آليات الحوكمة في منظمات الأعمال المصرية( دراسة نظرية ميدانية) / مجلة الدراسات التجارية والإدارية / كلية التجارة بدمنهور / جامعة الإسكندرية / العدد الرابع / أكتوبر 2008.

تحليل قرار تغيير المراجع الخارجي في بيئة الأعمال المصرية (مع دراسة تطبيقية) / المجلـة المصريـة للدراسـات التجاريـة / كليـة التجـارة / جامعـة المنصـورة / المجلـد 33 / العـدد الثانـي 2009 / ص 1- 51 / بحث مشترك مع د. بديع الدين بهي الدين محمد ريشو .

التقييم الذاتي للرقابة الداخلية ودوافع ومقومات استخدامه لدى المراجعين الداخليين / المجلـة العلميـة للبحـوث والدراسـات التجارية / كليـة التجـارة وإدارة الأعمال / جامعة حلـوان / ملحـق العـدد الثانـي 2009 / ص 253 إلى 306 / بحـث مشترك مع د. بديع الدين بهي الدين محمد ريشو

مدي ملائمة مدخل القياس المتوازن للأداء لأغراض تقييم الإدارة لبيئة الرقابة الداخلية فى البنوك التجارية (دراسة نظرية و ميدانية) / بحث مقبول للنشر / مجلة الدراسات التجارية والإدارية / كلية التجارة بدمنهور / جامعة الإسكندرية.

Teaching

Undergraduate Level

  • Principles of Accounting (I and II)
  • Intermediate Accounting (I and II)
  • Auditing
  • Hotel Accounting
  • Tax Accounting
  • Cost Accounting
  • Managerial Accounting
  • Advanced Accounting
  • Banking Accounting
  • Hotels Accounting 
  • Hospitality Managerial Accounting

 

Postgraduate Level

  • Accounting Theory
  • Advanced Auditing
  • Advanced Managerial Accounting
  • Financial Accounting& Reporting
  • Advanced Financial Accounting

Supervision

Master Theses

  • The Mediating Effect of Internal Environment Threats on the Relationship between Non-Audit Services and Auditor Independence in Lebanon.
  • Determinants of Mandatory and Voluntary Risk Disclosure in the Lebanese Commercial Banks.
  • The Effect of Corporate Governance on Earnings Management in the Lebanese Commercial Banks.
  • Exploring The Impact of  ISA570 (Revised) on Auditors’ Going Concern Judgement: Evidence From Lebanon.
  • Factors Affecting the Implementation of Advanced Management Accounting Practices in Lebanon.
  • The Effect of International Standard on Auditing (ISA) Amendments on the External Audit Expectation Gap in Lebanon.
  • The Effect of International Standard on Auditing (ISA) Amendments on the External Audit Expectation Gap in Lebanon.
  • Studying the Mediating Variables to the Relationship between CSR and Firm Performance: An Empirical Study in Lebanon.
  • Investigating Factors Influencing Internal Audit Effectiveness in Lebanon Commercial Banks.
  • Exploring the Role of Internal Audit in Enterprise Risk Management in the Lebanese Insurance Companies.
  • Determinants of Sustainability Disclosure in Lebanese Commercial Banks.
  • The Effect of Market Power and Market Competition on Earnings Management and its Consequences on Value Relevance.
  • The Impact of Culture on Financial Reporting Quality: The Comparability of Financial Statements of Lebanese Companies.
  • The Effect of IFRS  Adoption on Herding Behavior: Evidence from the MENA Region.
  • The Effect of IFRS  Adoption on Herding Behavior: Evidence from the MENA Region.
  • Addressing Tax Fraud: Accounting Techniques used and Remedies: A Field Study of Lebanese Tax Authority. 

PhD Theses

  • Transparency of Financial Reporting in MENA Banking Sector: An Empirical Investigation of Corporate Anti-Corruption Disclosure Quality.
  • The Effect of Internal Audit Quality and Coordination Between Internal and External Auditors on Audit Report Lag.
  • A Proposed Framework for the Accounting of Intellectual Capital - Field Study

Training

Training programs materials:

  • Accounting for Non-accountants
  • Accounting’s latest topic (CSA) evaluation if internal audit Systems
  • Balanced Score Card
  • Budgeting Techniques
  • Cash Planning
  • Computer-aided Balance Sheets
  • Cost Accounting Assisting Management Systems
  • Cost accounting Techniques for Non-accountants
  • Credit Risk analysis
  • Enhancing financial statements reading skills
  • Finance for Non-financers
  • Financial Accounting New Trends
  • Financial Analysis and Forecasting
  • Fraud Detection and Prevention
  • IFRS
  • Internal auditing with  IFRS compliance
  • Management of Debts
  • MIS, with IFRS considerations
  • Performance measurement
  • Round table Decision Making Technique
  • Saudi Financial standards for Auditing
  • Written communication in Internal audit Systems

Professional Membership

(1991- Still going) American Accounting Association

(1993-Still going) Saudi Accounting Association

(1997- Still going) Arab Training Association