Dr Mohamed Elmagrhi

Associate Professor, Accounting and Finance

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Office 223 - 223
Second Floor
School of Management
Bay Campus

Available For Postgraduate Supervision

Research Links

https://orcid.org/0000-0003-3803-8496

ResearchGate

Google Scholar

About

Mohamed is a Senior Lecturer in Accounting at the Swansea University, School of Management. Mohamed joined Swansea University in January 2020. Prior to joining the Swansea School of Management, he has held Senior Lecturer and Lecturer positions at Huddersfield Business School and Royal Docks Business School – University of East London. While doing his PhD at the University of Huddersfield, Mohamed worked as a tutor in Accounting and also as a co-investigator in a project funded by the Leadership Foundation for Higher Education. Prior joining Huddersfield, Mohamed held full lectureship post in accounting at Al Asmarya University for Islamic Sciences, Libya.

Mohamed has a PhD (University of Huddersfield), an MSc with Merit (University of Huddersfield), and a BSc with First Class (University of Almergheb) degrees in accounting, and a Fellow of the Higher Education Academy (FHEA).

Mohamed has presented his research at a number of national and international conferences, workshops, and seminars in various countries. Mohamed has won external research grant award from funding bodies, such as British Academy and the Leadership Foundation for Higher Education. Mohamed is also a frequent ad hoc reviewer for a number of international journals, such as International Journal of Finance & Economics, Business Strategy and the Environment, International Business Review, Regulation and Governance, Energy Policy and Journal of Accounting in Emerging Economies, amongst many others.

Areas Of Expertise

Governance
Accountability and Ethics
Risk management
Executive Pay
Social and Environmental Accounting
Financial Reporting
Quantitative Research
Data Analysis

Career Highlights

Teaching Interests

Mohamed has substantial teaching, examining, tutoring and supervising experience in a wide range of academic and professional accounting subjects, including Taxation, Financial Accounting and Reporting, Accounting Theories, Research Design and Analysis, and Corporate Governance at both undergraduate and postgraduate levels in a number of national and international universities and colleges.

Research

Publications

Research Highlights

Alatawi, I., Ntim, C., Zras, A., & Elmagrhi, M. (2023). CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda. International Review of Financial Analysis, 89, 102734-70.
https://doi.org/10.1016/j.irfa.2023.102734, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa63724
http://dx.doi.org/10.1016/j.irfa.2023.102734
Sarhan, A., Elmagrhi, M., & Elkhashen, E. (n.d.) Corruption prevention practices and tax avoidance: the moderating effect of corporate board characteristics. Journal of International Accounting, Auditing and Taxation, 1-38.
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa63647
Sarhan, A., Elmagrhi, M., & Elkhashen, E. (n.d.) Corruption prevention practices and tax avoidance. In British Accounting and Finance Association
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa62458
Elmagrhi, M. & Ntim, C. (2023). Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions. Accounting Forum, 47(2), 1-26.
https://doi.org/10.1080/01559982.2022.2148854, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa61924
Elmagrhi, M., Nguyen, H., Ntim, C., & Malagila, J. (n.d.) Audit report disclosures.
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa60299
Elmagrhi, M. & Ntim, C. (2022). Vice-Chancellor Pay and Performance: The Moderating Effect of Vice-Chancellor Characteristics. Work, Employment and Society, 095001702211113-34.
https://doi.org/10.1177/09500170221111366, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa60172
Elmghaamez, I. & Elmagrhi, M. (2022). Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world. International Journal of Auditing, 26(2), 1-48.
https://doi.org/10.1111/ijau.12273, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa59054
Crossley, R., Elmagrhi, M., & Ntim, C. (2021). Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium‐sized enterprises. Business Strategy and the Environment, 30(8), 1-45.
https://doi.org/10.1002/bse.2837, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa56886
Nguyen, T., Elmagrhi, M., Ntim, C., & Wu, Y. (2021). Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China. Business Strategy and the Environment, 30(5), 2313-2331.
https://doi.org/10.1002/bse.2748, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa56168
http://dx.doi.org/10.1002/bse.2748
Elmagrhi, M., Ntim, C., Wang, Y., Elamer, A., & Crossley, R. (2021). The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions. Journal of International Accounting, Auditing and Taxation, 45, 100428
https://doi.org/10.1016/j.intaccaudtax.2021.100428, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa56071

All Research

Journal Articles

Alatawi, I., Ntim, C., Zras, A., & Elmagrhi, M. (2023). CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda. International Review of Financial Analysis, 89, 102734-70.
https://doi.org/10.1016/j.irfa.2023.102734, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa63724
http://dx.doi.org/10.1016/j.irfa.2023.102734
Elmagrhi, M. & Ntim, C. (2023). Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions. Accounting Forum, 47(2), 1-26.
https://doi.org/10.1080/01559982.2022.2148854, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa61924
Elmagrhi, M. & Ntim, C. (2022). Vice-Chancellor Pay and Performance: The Moderating Effect of Vice-Chancellor Characteristics. Work, Employment and Society, 095001702211113-34.
https://doi.org/10.1177/09500170221111366, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa60172
Elmghaamez, I. & Elmagrhi, M. (2022). Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world. International Journal of Auditing, 26(2), 1-48.
https://doi.org/10.1111/ijau.12273, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa59054
Elmagrhi, M., Ntim, C., Wang, Y., Elamer, A., & Crossley, R. (2021). The effect of vice-chancellor characteristics and internal governance mechanisms on voluntary disclosures in UK higher education institutions. Journal of International Accounting, Auditing and Taxation, 45, 100428
https://doi.org/10.1016/j.intaccaudtax.2021.100428, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa56071
Nguyen, T., Elmagrhi, M., Ntim, C., & Wu, Y. (2021). Environmental performance, sustainability, governance and financial performance: Evidence from heavily polluting industries in China. Business Strategy and the Environment, 30(5), 2313-2331.
https://doi.org/10.1002/bse.2748, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa56168
http://dx.doi.org/10.1002/bse.2748
Crossley, R., Elmagrhi, M., & Ntim, C. (2021). Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium‐sized enterprises. Business Strategy and the Environment, 30(8), 1-45.
https://doi.org/10.1002/bse.2837, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa56886
Aslam, S., Elmagrhi, M., Rehman, R., & Ntim, C. (2021). Environmental management practices and financial performance using data envelopment analysis in Japan: The mediating role of environmental performance. Business Strategy and the Environment, 30(4), 1655-1673.
https://doi.org/10.1002/bse.2700, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa55737
Elamer, A., Ntim, C., Abdou, H., Owusu, A., Elmagrhi, M., & Ibrahim, A. (2021). Are bank risk disclosures informative? Evidence from debt markets. International Journal of Finance & Economics, 26(1), 1270-1298.
https://doi.org/10.1002/ijfe.1849, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa54515
Zhang, Z., Ntim, C., Zhang, Q., & Elmagrhi, M. (2020). Does Accounting Comparability Affect Corporate Employment Decision-Making?. The British Accounting Review, 52(6), 100937
https://doi.org/10.1016/j.bar.2020.100937, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa54699
Kilincarslan, E., Elmagrhi, M., & Li, Z. (2020). Impact of governance structures on environmental disclosures in the Middle East and Africa. Corporate Governance: The International Journal of Business in Society, ahead-of-print(ahead-of-print)
https://doi.org/10.1108/cg-08-2019-0250, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa53975
Elmagrhi, M., Ntim, C., Wang, Y., Abdou, H., & Zalata, A. (2020). Corporate Governance Disclosure Index–Executive Pay Nexus: The Moderating Effect of Governance Mechanisms. European Management Review, 17(1), 121-152.
https://doi.org/10.1111/emre.12329, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa53167
http://dx.doi.org/10.1111/emre.12329
Elamer, A., Ntim, C., Abdou, H., Zalata, A., & Elmagrhi, M. (2019). The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa. Accounting Forum, 43(2), 246-281.
https://doi.org/10.1080/01559982.2019.1576577, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa53273
Elmagrhi, M., Ntim, C., Elamer, A., & Zhang, Q. (2019). A study of environmental policies and regulations, governance structures, and environmental performance: The role of female directors. Business Strategy and the Environment, 28(1), 206-220.
https://doi.org/10.1002/bse.2250, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa53272
Elmagrhi, M., Ntim, C., Malagila, J., Fosu, S., & Tunyi, A. (2018). Trustee board diversity, governance mechanisms, capital structure and performance in UK charities. Corporate Governance: The International Journal of Business in Society, 18(3), 478-508.
https://doi.org/10.1108/cg-08-2017-0185, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa53271
http://dx.doi.org/10.1108/cg-08-2017-0185
Elmagrhi, M., Ntim, C., Crossley, R., Malagila, J., Fosu, S., & Vu, T. (2017). Corporate governance and dividend pay-out policy in UK listed SMEs. International Journal of Accounting & Information Management, 25(4), 459-483.
https://doi.org/10.1108/ijaim-02-2017-0020, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa53270
Elmagrhi, M., Ntim, C., & Wang, Y. (2016). Antecedents of voluntary corporate governance disclosure: a post-2007/08 financial crisis evidence from the influential UK Combined Code. Corporate Governance: The international journal of business in society, 16(3), 507-538.
https://doi.org/10.1108/cg-01-2016-0006, SU Repository: https://cronfa.swan.ac.uk/Record/cronfa53269
Sarhan, A., Elmagrhi, M., & Elkhashen, E. (n.d.) Corruption prevention practices and tax avoidance: the moderating effect of corporate board characteristics. Journal of International Accounting, Auditing and Taxation, 1-38.
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa63647

Conference Contributions

Sarhan, A., Elmagrhi, M., & Elkhashen, E. (n.d.) Corruption prevention practices and tax avoidance. In British Accounting and Finance Association
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa62458
Elmagrhi, M., Nguyen, H., Ntim, C., & Malagila, J. (n.d.) Audit report disclosures.
SU Repository: https://cronfa.swan.ac.uk/Record/cronfa60299

Supervision

Still under discussion. (current)

PhD

Other supervisor: Dr Hanh Nguyen
The Determinations and Consequences of Annual Report Readability: Cross-Sectional Evidence from Banks (current)

PhD

Other supervisor: Dr Hussein Halabi

Other supervisor: Prof Mike Buckle
Three Essays on Islamic Banking Finance«br /»«br /»«br /»«br /»«br /» (awarded 2022)

PhD

Other supervisor: Dr Jafar Ojra

Other supervisor: Prof Sabri Boubaker

Taught Modules

MN-M001 Managing Financial Resources

Finance and accounting are of critical importance in the support of all business activities so this course is designed to introduce the basic concepts on which finance and accounting are based, providing students with a toolkit that enables a better understanding of the performance of businesses and the decisions and problems they face.

Dr Mohamed Elmagrhi

Email address

LinkedIn Account