Dr. Sara Abdallah
214 Building G

 A lecturer in the Department of Business at the British University in Egypt (BUE). She received her Ph.D. degree in Accounting from the Faculty of Commerce – Cairo University). She also have worked as a Research Assistant at the American University in Cairo (AUC). She contributed to a recent research on corporate governance structures and mandatory IASs disclosure by companies listed on the Egyptian Stock Exchange (EGX) that was funded by the Capital Market Authority and the American University in Cairo. She has published two papers about the characteristics and determinants of Internet reporting in Egypt and UK. She has published in International Journal of Disclosure and Governance and International Journal of Accounting and Information Management.

  • Ph.D. in Accounting (2017), Faculty of commerce,  Cairo University.
  • Masters in Accounting (2011),  Faculty of commerce, Cairo University.
  • Bachelor degree in Accounting (2005), Faculty of commerce, Cairo University.
Journal Articles
  • Abdallah, S. (2018), “External auditor type, discretionary accruals and investors' reactions”, Journal of Accounting in Emerging Economies, Vol. 8, No. 3.
  • Abdallah, S. (2018), Book-Tax Income Conformity and Earnings Quality: EGX-based Evidence. International Journal of Corporate Finance and Accounting, Vol.5, issue 1.
  • Abdallah, S. (2016), “Accruals reliability, investment effectiveness and stock returns: EGX based evidence”, International Journal of Academic Research, Vol. 3, No. 10.
  • Samaha, K. and Abdallah, S. (2012), “Further evidence on web-based corporate disclosures in developed versus developing countries: A comparative analysis of nature and determinants in Egypt and the United Kingdom” International Journal of Disclosure and Governance, Vol. 9, pp: 148-180.
  • Samaha, K., Dahawy, K., Abdel Meguid, A. and Abdallah, S. (2012), “Board of directors structure, ownership structure and corporate Internet reporting propensity and comprehensiveness: evidence from the Egyptian Stock Exchange”, International Journal of Accounting and Information Management, Vol 20, No. 2, pp: 142-170.
  • Samaha, K.  ,  Dahawy, K.  ,  Abdel-Meguid A.  , & Abdallah S. (2012), "Propensity & comprehensiveness of corporate internet reporting in Egypt: Do board composition & ownership structure matter?" International Journal of Accounting & Information Management, Vol. 20, No. 2, pp.142 – 170.
Conference Papers
  • Abdallah, S. (2018), Earnings Relevance Changes Post the Egyptian Revolution Crisis. Journal of Financial Reporting and Accounting.
  • Samaha, K., Dahawy, K., Abdel Meguid, A. and Abdallah, S. (2011), “Association between Corporate Governance Structures and Corporate Internet Reporting: Evidence on the Prosperity and Comprehensiveness in Listed Egyptian Firms” Proceedings of the 34th EAA Annual Conference, 20-22 April 2011, Rome, Italy.
  • Samaha, K., Dahawy, K., Abdel Meguid, A. and Abdallah, S. (2010), “The impact of Corporate Governance mechanisms on Corporate Internet Reporting Propensity and Comprehensiveness: Evidence from the Emerging Market of Egypt”, Proceedings of the AAA Annual Conference on Teaching and Learning in Accounting, July 31- August 4 2010, San Francisco - USA.
Chapters in Books
  • Samaha, K., & Abdallah, S. (2011), A Comparative Analysis of Activity-Based Costing and Traditional Costing Systems: The Case of Egyptian Metal Industries Company. In Business Research and Case Center, E. (Ed.), Cases on Business and Management in the MENA Region: New Trends and Opportunities. (pp. 41-53). doi:10.4018/978-1-60960-583-4.ch004
University Groups
Fields of Interest
Earnings Management; Corporate Governance; Voluntary Disclosure Quality; Corporate Social Responsibility.
Lecturer of Accounting
Accounting fundamentals; Management Accounting; Intermediate Accounting; Advanced Financial Accounting.