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Dr., Associate Professor
College of Business and Management
Courses Taught 
ACTG 407 Auditing Theory and Practice
ACTG 307 Auditing Theory and Problems
ACTG 321 Intermediate Financial Accounting I
ACTG 430 Research Methodology in Accounting
ACT 413 Advanced Management Accounting
ACTG 402 Managerial Accounting
Research Interests 
Audit Quality, Auditors Conservatism, Auditors Litigation Risk, Financial Performance Measures, Earnings Management, Executive Compensation, and Accounting Information Value Relevance

Ph.D. in Accounting with International Business Minor, December 2005, Kent State University, Kent, Ohio

Selected Publications 

• 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.

Business and Management

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