Ph.D. in Accounting with International Business Minor, December 2005, Kent State University, Kent, Ohio
• Elshafie, E., E. Nyadroh. 2014. Are Discretionary Accruals a Good Measure of Audit Quality? The Journal of Management Policy and Practice 15 (2) Spring: 43-59.
• Elshafie, E., and P. Alam. 2011. Differences in Earnings Management Patterns between Not-For-Profit and For-Profit Hospitals. Forthcoming in American Journal of Business Research 4 (1).
• Elshafie, E., A. Yen, and M. Yu. 2010. The Association between Pro Forma Earnings and Earnings Management. Review of Accounting and Finance 9 (2): 139-155.
• Yen, A., and E. Elshafie. 2009. Value Relevance of Quarterly Accounting Information in Good Times and Bad Times. Journal of Global Business Development 2 (1): 100-109.
• Alam, P., E. Elshafie, and D. Jarjoura. 2008. The Effect of Ownership Structure on the Financial Performance of Hospitals. Academy of Accounting and Financial Studies Journal 12 (3): 37-52.
• Elshafie, E., and P. Alam. 2008. Are Investors Still Misled by Pro Forma Earnings After Financial Reporting Regulations? Journal of International Business and Economics 8 (2): 62-70.
•Elshafie, E., and P. Alam. 2008. Pro Forma Earnings and Executive Compensation in High-Versus Low-Tech Firms. Journal of Accounting, Ethics & Public Policy 9 (3): 333-370.