Contact
s.elhalby@ajman.ac.ae
06 705 6517
Ajman Campus
Sherif Ismail Elhalby

  • Sherif Ismail Elhalby

  • Associate Professor
  • Ext: --
  • CV

Dr. Sherif El-Halaby is an associate professor at Ajman University, UAE. He holds a PhD from Plymouth University and an MSc from Bradford University. He is an Associate Fellow of the Higher Education Academy, a Fellow of the Schedule of Accountants and Auditors at the Egyptian Ministry of Finance, and a Certified Trainer in Islamic Finance and Banking at Kuwait University. He graduated with a first-class degree in accounting from Cairo University, Egypt, and has extensive experience in academia and professional practice. Dr. Sherif’ research interests span accounting, AAOIFI, Islamic banking, corporate governance, and corporate social responsibility, with a particular focus on disclosure for Islamic financial institutions. His work has been published in leading international journals, including Journal of Retailing and Consumer Services, Humanities and Social Sciences Communications, Sustainability, Journal of Islamic Marketing, International Journal of Islamic and Middle Eastern Finance and Management, International Journal of Accounting & Information Management, and Journal of Financial Reporting and Accounting. I have delivered accounting courses for 25 years across universities in Egypt, the UK, Kuwait, and the UAE.

Education
  • PhD in accounting
  • MSc in Finance and Accounting
  • MBA
  • Bachelor of Accounting
  • Academic visitor in the University of Brunel Business school, UK
Experience
  • Associate Professor, Accounting and Finance department, Collage of business
  • Associate Professor of Accounting
  • Assistant Professor at Arab Open University (AOU)
  • Assistant professor at the East London University, Business school.
  • Assistant professor in Future University
  • Assistant professor in the Arab Academy for Science, Technology & Maritime Transport
  • Teaching assistant at El-Shorouk Academy in Egypt, Accounting department
Research
  • Elkamash, M., El-Halaby, S. and Nagy Mohamed, S. (2025), “The mediating role of Artificial Intelligence on the relationship between intangible assets and equity market value: evidence from global context”. Humanities and Social Sciences Communications. Vol. ahead-of-print No. ahead-of-print. Scopus, Q1
  • Agag, G. Aboul-Dahab, S. El-Halaby, S. Abdo, S. Khashan, M.A. (2025). Leveraging Digitalization to Boost ESG Performance in Different Business Contexts. Sustainability 2025, 17, x. https://doi.org/10.3390/xxxxx Scopus, Q1
  • Grassa, R., El-Halaby, S. and Khlif, H. (2025), "The economic consequences of Shariah governance: a systematic literature review and research agenda", Journal of Islamic Marketing, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIMA-06-2024-0231 Scopus, Q1
  • Zulfiqar, S., Alqatan, A., Alsaber, A., Al-Sabah, M., Alshammari, T., & El-Halaby, S. (2025). Islamic and conventional banks’ governance in the GCC region: A comparative analysis of risk-based financial performance [Special issue]. Journal of Governance & Regulation, 14 (2), 254–264. Scopus, Q4 https://doi.org/10.22495/jgrv14i2siart4
  • Gomaa, A., Baseer Ali D., Yasser Moustafa S., Majed, A., Hawazen A., El- Halaby, S., Hassanein, A. and Ziad H. Abdelmoety. (2023). Understanding the link between customer feedback metrics and firm performance. Journal of Retailing and Consumer Services. Volume 73. https://doi.org/10.1016/j.jretconser.2023.103301 Scopus, Q1
  • Grassa, R., El-Halaby, S. and Khlif, H. (2023), "Shariah board characteristics and Islamic banks’ performance: a meta-analysis", International Journal of Islamic and Middle Eastern Finance and Management, Vol. 16 No. 6, pp. 1089-1106. https://doi.org/10.1108/IMEFM-10-2022-0392 Scopus, Q1
  • Ahmed, H., El-Halaby, S. and Albitar, K. (2023). Board governance and audit report lag in the light of big data adoption: the case of Egypt. International Journal of Accounting & Information Management. Vol. 31 (1). PP, 148-169. Scopus, Q1
  • El-Halaby, S., Sarea, A., Alnesafi, A., and Al-Absy. M. (2023). The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences. Economies, 11 (2), 39 DOI: 10.3390/economies11020039. Scopus, Q2
  • Tahri, R., Boujelbéne, M., Hussainey, K. and El-Halaby, S. (2023), "Compliance with investment account holders’ transparency and disclosure requirement: evidence from the Middle East and North Africa region", International Journal of Islamic and Middle Eastern Finance and Management, Vol. 16 No. 5, pp. 910-927. https://doi.org/10.1108/IMEFM-02-2022-0057- Scopus, Q1
  • El-Halaby, S., Ahmed, H. and Hebatallah, S (2023). The impact of COVID-19 pandemic on the financial performance: Comparison between Egyptian SMEs and EGX30 index, Asian Academic of Management Journal, Vol 28 (2), pp, 371-419, https://doi.org/10.21315/aamj2023.28.2.13 Scopus, Q3
  • Ahmed, H., El-Halaby, S. & Soliman, H. (2022). The consequence of the credit risk on the financial performance in light of COVID-19: Evidence from Islamic versus conventional banks across MEA region, Future Business Journal, 8 (21), https://doi.org/10.1186/s43093-022-00122-y
  • Grassa, R., Sarea, A., El-Halaby, S., & Damak, A. N. (2022). Between two crises: Do Islamic banks suffer?. Journal of Islamic Monetary Economics and Finance, 8 (2). https://doi.org/10.21098/jimf.v8i2.1475 Scopus, Q3
  • El-Halaby, S., Abd-Elrashed, H and Hussainey, K. (2021). Corporate cash holdings and national culture: Evidence from MENA region, Journal of Risk and Financial Management, 14 (10), 475; https://doi.org/10.3390/jrfm14100475 Scopus, Q4
  • El-Halaby, S., Albarrak, H., and Grassa, R. (2020). Influence of adoption AAOIFI accounting standards on earning management: evidence from Islamic banks", Journal of Islamic Accounting and Business Research, Vol. 11 No. 9, pp. 1847-1870. Scopus, Q2
  • El-Halaby, S., Aboul-Dahab, S. and Bin Qoud, N. (2021). A systematic literature review on AAOIFI standards. Journal of Financial Reporting and Accounting, Vol. 19 No. 2, pp. 133-183. Scopus, Q1
  • El-Halaby., S., Aboul-Dahab, S and Bin Qoud, N. (2021). The bidirectional relationship between cash holdings and financial performance for banks in the MENA region. International Journal of Customer Relationship Marketing and Management. Vol. 12, No 1, PP. 28-43. Scopus, Q3
  • Aly, D., El-Halaby, S and Hussainey, K. (2018). Tone disclosure and financial performance: evidence from Egypt. Accounting Research Journal. Vol. 31 Issue: 1, pp. 63-74. Scopus, Q2
  • El-Halaby, S., Hussainey, K., and Abouelsood, H. (2018). The non-economic consequences of disclosure in Islamic banks. International Journal of Emerging Markets. Vol. 13 No. 6, pp. 1948-1968. Scopus. Q1
  • El-Halaby, S. and Hussainey, K. (2016), "Determinants of compliance with AAOIFI standards by Islamic banks", International Journal of Islamic and Middle Eastern Finance and Management, Vol. 9 No. 1, pp. 143-168. https://doi.org/10.1108/IMEFM-06-2015-0074- Scopus, Q1
  • AAOIFI, Islamic Banking, Disclosure and CG
Publications
Conference Presentation
  • 5th Barcelona summer school of stochastic analysis and quantitative finance, JULY 2025
  • The Recent Trends in Accounting Research Conference, organized by the Arab Open University- Kuwait and Kuwait Accountants and Auditors Association
  • conference on banking crisis and global monetary order, August 2023 that organized by Economic and Political Studies, Renmin University of China and Lau Chor Tak Institute of Global Economics and Finance, The Chinese University of Hong Kong.
  • BAFA conference (2023), University of Sheffield, UK.
  • BAFA conference (2022)
  • The 4th Islamic Banking Conference to be held at Lancaster University Management School, 23/24th June 2014.
  • 10th International Conference on Islamic Economics and Finance at Qatar Faculty of Islamic Studies Hamad Bin Khalifa University at Qatar in 24/03/2015
  • British Accounting and Finance Association (BAFA) 51st Annual Conference at Manchester University at 25/03/2015
  • International Conference on Islamic Perspective of Accounting, Finance, Economics and Management “IPAFEM 2015 and Glasgow University” in 09/04/2015
  • Annual Meeting of American Accounting Association in Chicago at American Accounting Association (AAA) in 03/08/2015
Memberships, Awards and Honors
  • Associate Fellow membership of the Higher Education Academy in the UK from 2015
  • Certified Trainer in Islamic Finance and Banking approved and accredit from Kuwait University
  • Pest paper award in the conference of the Recent Trends in Accounting Research Conference (2024), organized by the Arab Open University- Kuwait and Kuwait Accountants and Auditors Association
  • Scientific Excellence Award in 2020 by Arab Open University- Kuwait