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Dr. Abdelmohsen M. Desoky

Associate Professor

Accounting
17438627
S1B-294
adesoky@uob.edu.bh

Areas of Expertise

Financial Accounting, IFRS, Corportate Governance, CSRD

Education

PhD in Accounting

Biography

Obtained his PhD in Accounting from the University of Hull, England. He is an Associate Professor of Accounting at College of Business Administration, University of Bahrain. He served as the Head of the Accounting Department at the University of Bahrain from Oct./2011 to March/2018. His research interests include accounting disclosure and financial reporting, internet financial reporting, corporate governance, and IFRS. He has a publication record of research papers in accounting in regional and international journals.

Achievements

Author Excellence Recognition Certificate 2017”, Emerald Publishing & UoB.

Grants & Contracts Awarded

Participated in a research grant from the University of Bahrain in 2013 to do research on “The value relevance and predictability of IFRS accounting information”, (about $5,000, Ref. 2010/26).

Research grants from the University of Bahrain in 2012 to do research on “An empirical investigation of the transparency of commercial banks: Evidence from Bahrain and Egypt”.

Research grants from the University of Bahrain in 2010 to do research on “Corporate governance practice and market corporate value of listed companies in the GCC Countries: An Empirical Study”.

Research grants from the University of Bahrain in 2010 to do research on “the Internet social disclosure of GCC manufacturing companies”, (about 5,000).

Publications & Presentations

  • Desoky, A. M. (2025). Empirical Evidence on the Reality of Corporate Governance Practice in the Kingdom of Bahrain, Jordan Journal of Business Administration, Vol. 21, No. 4, pp. xx-xx. (Formally accepted; SCImago and Scopus).
  • Desoky, A. M. (2024). The Influence of Board and Audit Committee Characteristics on CSR Reporting in Bahrain: the Legitimacy Perspective. Journal of Financial Reporting and Accounting, Vol. xx, No. xx, pp. xx-xx. (DOI https://doi.org/10.1108/JFRA-12-2023-0743; Formally accepted; SCImago; Scopus;and ABDC-C).
  • Elamir, E. A. H, Mousa, G. A, Desoky, A. M, Garad, A (2024). The Bidirectional Relationship Between Higher Education and Innovation: Empirical Evidence from Mena Region, International Journal for Quality Research, Vol. 18, No. 3, pp. 893-910. (DOI: http://dx.doi.org/10.24874/IJQR18.03-18; SCImago and Scopus).
  • Al-Zaimoor, N, Desoky, A. M, and Al-Fadhel, H (2024). The Impact of Audit Committee Features on Firm Performance – Empirical Evidence from GCC Countries, Polish Journal of Management Studies, Vol. 29, No. 2, pp. 66-86. (DOI: http://dx.doi.org/10.17512/pjms. 2024.29.2.04; SCImago; Scopus).
  • Mousa, G. A, Desoky, A. M and Yassin, M. (2023). Related Party Transactions, Earnings Management and Governance Mechanism in Emerging Markets: The Case of GCC Countries, International Journal of Economics and Business Research, Vol. 26, No. 1, pp. 1-23. (DOI: http://dx.doi.org/10.1504/IJEBR.2022.100415; SCImago; Scopus; and ABDC-D).
  • Desoky, A. M, Mousa, G. A, Yassin, M. and AbuRaya, R. (2020). Ownership concentration and board features as determinants of related party transactions – evidence from GCC countries, International Journal of Managerial and Financial Accounting, Vol. 12, Nos. 3/4, pp. 304-327. (DOI: http://dx.doi.org/10.1504/IJMFA.2020.10034654 – SCImago; Scopus; and ABDC-C)
  • Desoky, A. M. and Mousa, G. A. (2020). The impact of intellectual capital on firm’s financial performance: evidence from Bahrain, Investment Management and Financial Innovations, Vol. 17, No. 4, pp. 189-201. (DOI: http://dx.doi.org/10.21511/imfi.17(4).2020.18; SCImago; Scopus; and ABDC-C)
  • Elamir, E. A., Mousa, G. A. and Desoky, A. M. (2020). Determinant Factors of Smart Cities: The Case of MENA Countries, International Journal of Computing and Digital Systems, Vol. 9, No. 3, pp. 523-533. (DOI: http://dx.doi.org/10.12785/ijcds/090316; SCImago and Scopus)
  • Desoky, A. M. and Mousa, G. A. (2019). An Empirical Investigation of Determinants of Firm Dividend Payouts in Egypt: An Agency Perspective, International Journal of Managerial and Financial Accounting, Vol. 11, No. 1, pp. 20-37. (DOI: http://dx.doi.org/10.1504/IJMFA.2019.097828; SCImago; Scopus; and ABDC-C)
  • Mousa, G. A. and Desoky, A. M. (2019). The Effect of Dividend Payments and Firm’s Attributes on Earnings Quality: Empirical Evidence from Egypt, Investment Management and Financial Innovations, Vol. 16, No. 1, pp. 14-29. (DOI: http://dx.doi.org/10.21511/imfi.16(1).2019.02 ; SCImago; Scopus; and ABDC-C)
  • Mousa, G. A., Desoky, A. M. and Khan, G. U. (2018). The Association between Corporate Governance and Corporate Social Responsibility Disclosure - Evidence from Gulf Cooperation Council Countries, Academy of Accounting and Financial Studies Journal, Vol. 22, No. 4, pp. 1-19. (SCImago; Scopus; and ABDC-C)
  • Khasharmeh, H. A. and Desoky, A. M. (2018). Does the Provision of Non-Audit Services Affect Auditor Independence and Audit Quality? Evidence from Bahrain, Asian Academy of Management Journal of Accounting and Finance, Vol. 14, No. 1, pp. 25-55. (DOI: https://doi.org/10.21315/aamjaf2018.14.1.2 ; SCImago; Scopus; and ABDC-C)
  • Desoky, A. M. (2016). The Impact of Cash Dividends and Firm Factors on Earnings Management - Empirical Evidence from Bahrain, Journal of Accounting Research (Tanta University, Egypt), No. 2, December, pp. 1-26.
  • Desoky, A. M. (2016). Country Factors Affecting the Implementations of IFRS by Developing Countries – An Empirical Study,

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Dr. Abdelmohsen M. Desoky

Associate Professor

Accounting
17438627
S1B-294
adesoky@uob.edu.bh

Areas of Expertise

Financial Accounting, IFRS, Corportate Governance, CSRD

Education

PhD in Accounting

Biography

Obtained his PhD in Accounting from the University of Hull, England. He is an Associate Professor of Accounting at College of Business Administration, University of Bahrain. He served as the Head of the Accounting Department at the University of Bahrain from Oct./2011 to March/2018. His research interests include accounting disclosure and financial reporting, internet financial reporting, corporate governance, and IFRS. He has a publication record of research papers in accounting in regional and international journals.

Achievements

Author Excellence Recognition Certificate 2017”, Emerald Publishing & UoB.

Grants & Contracts Awarded

Participated in a research grant from the University of Bahrain in 2013 to do research on “The value relevance and predictability of IFRS accounting information”, (about $5,000, Ref. 2010/26).

Research grants from the University of Bahrain in 2012 to do research on “An empirical investigation of the transparency of commercial banks: Evidence from Bahrain and Egypt”.

Research grants from the University of Bahrain in 2010 to do research on “Corporate governance practice and market corporate value of listed companies in the GCC Countries: An Empirical Study”.

Research grants from the University of Bahrain in 2010 to do research on “the Internet social disclosure of GCC manufacturing companies”, (about 5,000).

Publications & Presentations

  • Desoky, A. M. (2025). Empirical Evidence on the Reality of Corporate Governance Practice in the Kingdom of Bahrain, Jordan Journal of Business Administration, Vol. 21, No. 4, pp. xx-xx. (Formally accepted; SCImago and Scopus).
  • Desoky, A. M. (2024). The Influence of Board and Audit Committee Characteristics on CSR Reporting in Bahrain: the Legitimacy Perspective. Journal of Financial Reporting and Accounting, Vol. xx, No. xx, pp. xx-xx. (DOI https://doi.org/10.1108/JFRA-12-2023-0743; Formally accepted; SCImago; Scopus;and ABDC-C).
  • Elamir, E. A. H, Mousa, G. A, Desoky, A. M, Garad, A (2024). The Bidirectional Relationship Between Higher Education and Innovation: Empirical Evidence from Mena Region, International Journal for Quality Research, Vol. 18, No. 3, pp. 893-910. (DOI: http://dx.doi.org/10.24874/IJQR18.03-18; SCImago and Scopus).
  • Al-Zaimoor, N, Desoky, A. M, and Al-Fadhel, H (2024). The Impact of Audit Committee Features on Firm Performance – Empirical Evidence from GCC Countries, Polish Journal of Management Studies, Vol. 29, No. 2, pp. 66-86. (DOI: http://dx.doi.org/10.17512/pjms. 2024.29.2.04; SCImago; Scopus).
  • Mousa, G. A, Desoky, A. M and Yassin, M. (2023). Related Party Transactions, Earnings Management and Governance Mechanism in Emerging Markets: The Case of GCC Countries, International Journal of Economics and Business Research, Vol. 26, No. 1, pp. 1-23. (DOI: http://dx.doi.org/10.1504/IJEBR.2022.100415; SCImago; Scopus; and ABDC-D).
  • Desoky, A. M, Mousa, G. A, Yassin, M. and AbuRaya, R. (2020). Ownership concentration and board features as determinants of related party transactions – evidence from GCC countries, International Journal of Managerial and Financial Accounting, Vol. 12, Nos. 3/4, pp. 304-327. (DOI: http://dx.doi.org/10.1504/IJMFA.2020.10034654 – SCImago; Scopus; and ABDC-C)
  • Desoky, A. M. and Mousa, G. A. (2020). The impact of intellectual capital on firm’s financial performance: evidence from Bahrain, Investment Management and Financial Innovations, Vol. 17, No. 4, pp. 189-201. (DOI: http://dx.doi.org/10.21511/imfi.17(4).2020.18; SCImago; Scopus; and ABDC-C)
  • Elamir, E. A., Mousa, G. A. and Desoky, A. M. (2020). Determinant Factors of Smart Cities: The Case of MENA Countries, International Journal of Computing and Digital Systems, Vol. 9, No. 3, pp. 523-533. (DOI: http://dx.doi.org/10.12785/ijcds/090316; SCImago and Scopus)
  • Desoky, A. M. and Mousa, G. A. (2019). An Empirical Investigation of Determinants of Firm Dividend Payouts in Egypt: An Agency Perspective, International Journal of Managerial and Financial Accounting, Vol. 11, No. 1, pp. 20-37. (DOI: http://dx.doi.org/10.1504/IJMFA.2019.097828; SCImago; Scopus; and ABDC-C)
  • Mousa, G. A. and Desoky, A. M. (2019). The Effect of Dividend Payments and Firm’s Attributes on Earnings Quality: Empirical Evidence from Egypt, Investment Management and Financial Innovations, Vol. 16, No. 1, pp. 14-29. (DOI: http://dx.doi.org/10.21511/imfi.16(1).2019.02 ; SCImago; Scopus; and ABDC-C)
  • Mousa, G. A., Desoky, A. M. and Khan, G. U. (2018). The Association between Corporate Governance and Corporate Social Responsibility Disclosure - Evidence from Gulf Cooperation Council Countries, Academy of Accounting and Financial Studies Journal, Vol. 22, No. 4, pp. 1-19. (SCImago; Scopus; and ABDC-C)
  • Khasharmeh, H. A. and Desoky, A. M. (2018). Does the Provision of Non-Audit Services Affect Auditor Independence and Audit Quality? Evidence from Bahrain, Asian Academy of Management Journal of Accounting and Finance, Vol. 14, No. 1, pp. 25-55. (DOI: https://doi.org/10.21315/aamjaf2018.14.1.2 ; SCImago; Scopus; and ABDC-C)
  • Desoky, A. M. (2016). The Impact of Cash Dividends and Firm Factors on Earnings Management - Empirical Evidence from Bahrain, Journal of Accounting Research (Tanta University, Egypt), No. 2, December, pp. 1-26.
  • Desoky, A. M. (2016). Country Factors Affecting the Implementations of IFRS by Developing Countries – An Empirical Study,

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