Publications

Dr. Elbarrad’s scholarly activities are aimed to support educators and/or professional communities in various countries. The majority of Dr. Elbarrad’s applied research details Egyptian and Saudi Arabian professional communities, but comparative data from Germany, the United Kingdom, and the United States is used in some papers.

Conference Papers

CONFERENCE
Forecasting the Stock’s Price to Book Value in Emerging Markets Using Accounting Information: An Applied Study

Elbarrad, S.; Belassi, W.
19th Annual National Business and Economics Society Conference.
Honolulu, Hawaii.

Publication year: 2018

CONFERENCE
Classifying Companies by M-score and F-score: Do Financial Ratios and Indices Differ? – A Sectorial Analysis of the Saudi Arabian Stock Market

Elbarrad, S.; Belassi, W.
19th Annual National Business and Economics Society Conference.
Honolulu, Hawaii.

Publication year: 2016

CONFERENCE JOURNAL PAPER (ENGLISH)

Administrative Science Association of Canada. (ASAC)

The effectiveness of using educational tools to enhance undergraduate students’ learning experience to cost Accounting principles – An applied study.

Sherif Elbarrad; Francco Saccussi

International Conference on New Horizons in Education. Vienna.

Publication year: 2016

CONFERENCE

A Suggested Model to Evaluate Accounting Software for Small Business.

Elbarrad, S. & Muhammad Hossain

Decision Science Institute, Southwestern Region, Houston, Texas, USA

Publication year: 2015

Textbooks

TEXTBOOK (ARABIC)
Studies in Accounting Information Systems

Ibrahim Elseidi; Sherif Elbarrad; Mohamed Dessouki

Publication year: 1995

TEXTBOOK (ARABIC)

Studies in Control and Performance Evaluation

Sherif Elbarrad; Mamdouh Abdelhameed

Publication year: 1995

TEXTBOOK (ARABIC)

Studies in International Accounting

Sherif Elbarrad

Publication year: 1995

TEXTBOOK (ENGLISH)

Financial Accounting, 2nd Canadian edition

Waybright; Kemp; Elbarrad
Only Canadian lead author to contribute.

Pearson Education

Publication year: 2015

REVIEWER

Financial Accounting, 2nd edition

Waybright, el. al.

Pearson Education

Publication year: 2012

REVIEWER

Financial Accounting, 4th edition

Harrison, Horngren, Lemon, Seguin, & Lemon

Pearson Education

Publication year: 2012 – Reviewed this book in February 2012

Sample papers in Academic Journals

JOURNAL PAPER

Chartered professional accountant’s competencies: the synergy between accounting education and employers’ needs—evidence from Alberta

Elbarrad, S., & Belassi, W

Higher Education, Skills and Work-Based Learning, Vol. 13 No. 2, pp. 423-442

Publication year: 2023

JOURNAL PAPER

Using Statistical Analysis to Investigate the Relevance of Accounting Information in Emerging Financial Markets: An Empirical Study

Belassi, W., & Elbarrad, S. S.

Asian Social Science, 16(6).

Publication year: 2020

JOURNAL PAPER

 Classifying Companies by M-score and F-score: Do Financial Ratios and Indices Differ? – A Sectorial Analysis of the Saudi Arabian Stock Market,

Elbarrad, S.

Al Fikr Al Muhassabi, Vol.21, (Issue 2-2)

Publication year: 2017

JOURNAL PAPER

The Effectiveness of Using Educational Tools to Enhance Undergraduate Students’ Learning Experience to Cost Accounting Principles – an Applied Study

Elbarrad, S., & Saccussi, F.

The Turkish Online Journal of Educational Technology, Special issue (December).

Publication year: 2016

JOURNAL PAPER

A Suggested Model to Evaluate Accounting Software for Small Business – a Field Study on the Canadian Business Environment

Elbarrad, S., & Hossain, M.

Al Fikr Al Muhassabi, Vol.19, (Issue 1)

Publication year: 2015

JOURNAL PAPER (ENGLISH)

Corporate governance disclosure in annual financial reports and company performance –
Evidence from Saudi Arabia

Sherif Elbarrad

International Business Research, vol. 7 (Issue 11), 2014.

Publication year: 2014

Abstract

The aim of this research is to find the relationship between disclosure in annual reports as outlined in the corporate governance regulations imposed by the Saudi Capital Market Authority and companies’ performance in Saudi Arabia. To achieve that, the corporate governance disclosure regulations are classified into four categories; Ownership structure and shareholders’ rights; board of directors’ information; financial information; operational information. Each category included several variables that are disclosed on the annual reports. This research is conducted on three sectors (Banking, Cement and Multi-Investment) to measure the relationship between those variables and company performance measured by three measures, namely Return on Assets (ROA), Return on Equity (ROE) and Price to Earnings ratio (PE). The results revealed that both ROE and ROA correlate with some of the disclosure variables. However, these variables differ from one sector to the other. Very few variables correlate with the PE ratio. The results confirm the results achieved by previous studies conducted at the local and international levels.

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JOURNAL PAPER (ENGLISH)

Murabaha – an Islamic financing mode and the challenges visà-vis international accounting standards

Cenap Ilter; Sherif Elbarrad

Journal of Islamic Business and Management, Vol. 3 (Issue 1), 2013, 91-102.

Publication year: 2013

Abstract

The following paper on Murabaha explores the challenges vis-à-vis the International Financial Reporting Standards (IFRS). Some aspects are first analyzed and then compared to specific IFRS, namely IAS 2 Inventories, IAS 23 Borrowing Costs, IAS 16 Property, Plant and Equipment, IAS 18 Revenue, IAS 40 Investment Property, and taxable income. Murabaha, a method of Islamic Financing with its fixed profit margin, offers the seller a more predictable income stream, however, it is also a controversial issue in the Islamic world of finance due to the sensitivity of the profit margin as opposed to interest. From IFRS’s point of view, there are controversies between IFRS and Murabaha applications. The paper tries to explain the controversies and proposed solutions to overcome the reporting differences between Murabaha applications and IFRS.

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JOURNAL PAPER (ENGLISH)

Rationalizing the investment decision in computerized accounting information systems – an applied study on Saudi Arabian companies

Sherif Elbarrad

International Journal of Economics and Finance, Volume 4 (Issue 8), 2012, 42-58.

Publication year: 2012

Abstract

This paper aims to help companies to rationalize their investments in Computerized Accounting Information Systems (CAIS hereafter) through focusing on the experience of companies that have changed their systems. The paper opted for a survey research approach using a questionnaire which is tested for its content validity. The questionnaire is designed to capture the experience of companies that have changed their CAIS. The questionnaires were distributed among both accountants and managers of Saudi Arabian companies of different sizes and fields that have experienced problems in their CAIS. The paper provides an insight of the reasons behind the decision to change CAIS based on the practical experience of companies in Saudi Arabia. It shows that there has been a significant change in the priorities of choosing a CAIS due to experience. It is noted also that there are some features which are available in CAIS which are not widely required by system users, and hence, it would be unwise to pay for their costs. Finally, it is noted that there is no significant difference between managers’ and accountants’ requirement regarding CAIS.

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Research Interests

Dr.Elbarrad’s main goal in research is to make a difference in the business community and add value to the different stakeholders. Accordingly, the research interests are mainly related to creating an impact. The current research interests are focused in the following areas:
  • Management Accounting
  • Scholarship of Teaching and Learning focusing on Accounting Education
  • Information Technology Applications in Accounting
  • Islamic Accounting & Finance
  • Triple Bottom Line
  • Stocks Prices Prediction Research