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Dr.Walaa ElKelish Academic RankAssociate Professor


  • Ph.D. in Accounting, University of Plymouth, U.K., 2007.

Research Interests:

  • Financial Reporting and Disclosure, Corporate Governance, social Accounting and Accounting Education.


- Ph.D. in Accounting from the University of Plymouth (United Kingdom) - Master of Business Administration (MBA) in Accounting from the University of Strathclyde (United Kingdom).
Associate Professor of Accounting, Department of Accounting, College of Business Administration (AACSB), University of Sharjah.
- Certified Internal Auditor (CIA), Institute of Internal Auditors (IIA), U.S.A.(Trainer) - Certified Management Accountants (CMA), Institute of Management Accounting (IMA), U.S.A (Trainer) - Accountants and Auditors Association in the U.A.E. (AAA) (Trainer)
- British Accounting and Finance Association (BAFA), 2019 - International Association for Accounting Education and Research (IAAER), 2017 - European Accounting Association (EAA), Member, 2009, 2012, 2016.
- Towards a Comprehensive Framework for Corporate Governance Practices Across Countries (Status: Completed) (2014) - IFRS Related Party Transactions Disclosure Practices (Status: Completed) (2011)
Irsyadillah, I., Lasyoud, A. A., Arafat, I., & ElKelish, W. W. (2023). The imperialism-education nexus in the context of contemporary globalisation: the accounting textbooks adopted in Indonesia. Globalisation, Societies and Education , Taylor & Francis publication, 1-16. Hussain, A., & Elkelish, W. W. (2023). Customs Duty Evasion: Consequences and Suggestions: The GCC Countries Perspective. Global Trade and Customs Journal, 18 (11/12), 469 – 475. Yaqoub, M., Hamad, S., Alhammadi, H., Elkelish, W., Abdalla, Y., & Hussain, A. (2023). Understanding Accounting Fraud Motivation, Protection Procedures, and Firms’ Performance: External Auditors’ Perspective. Corporate Governance and Organizational Behavior Review, Virtus InterPress publication, 7(3), 19-26. Hussain, A., Elkelish, W. W., & Al Mahameed, M. (2023). Impact of excise tax on consumption, brand loyalty and health awareness: Evidence from the United Arab Emirates. Cogent Business & Management, Emerald publication, 10(1), 2160579. Alshehhi, K., Alteniji, J., Alshamsi, S., ElKelish, W. W., & Iwhish, I. H. (2023). The extent of awareness for the International Public Sector Accounting Standards in the United Arab Emirates emerging market. International Journal of Economics and Business Research, Inderscience publication, 25(2), 210-228. Hussain, A., Satardien, Z., & Elkelish, W. W. (2023). Customs Law: Deal Maker or Breaker in Mergers & Acquisitions? The UAE Perspective. Global Trade and Customs Journal, 18(3), 102 – 109. ElKelish, W. W. (2023). Accounting for Corporate Human Rights: Literature Review and Future Insights. Australian Accounting Review, Wiley publication, 33 (104), 203–226. Hussain, A. & Elkelish, W. W. (2022). The Rapid Changing Tax Environment in the United Arab Emirates: The Position of Customs in This Evolution. Global Trade and Customs Journal, 17(11/12). Lawal, A., Mohamed, R., Abdalla, H., Elkelish, W., & Lasyoud, A. (2022). The role of accounting information systems in firms’ performance during the COVID-19 pandemic. Journal of Governance and Regulation, Virtus InterPress publication, 11(1), 45-54. El-Bannany, M. A. F., Hamid, M. A. A., Bayou, M. S. M., Elkelish, W. W., Lasyoud, A. A., Simon, S., & Hussainey, K. (2022). The moderating effect of internal audit quality on the relationship between working capital management and firm performance: evidence from UAE. International Journal of Accounting, Auditing and Performance Evaluation, Inderscience publication, 18(3-4), 349-373. Irsyadillah, I., Ahmed, A. H., & ElKelish, W. W. (2021). Do Accounting Textbooks Inculcate Global Mindsets: An Analysis of Textbooks Adopted in Indonesia. Journal of Teaching in International Business, Taylor & Francis publication, 32(3-4), 262-283. ElKelish, W.W. and Zervopoulos, P. (2022). Meta-frontier and measures of efficiency emphasizing optimal corporate governance risk across countries, Corporate Governance, Emerald publications, 22(1), 89-113 ElKelish, W. W., & Ahmed, R. (2022). Advancing accounting education using LEGO® Serious Play simulation technique. Accounting education, Taylor & Francis publication, 31(2), 167-183. ElKelish, W. (2021). The International Financial Reporting Standards 9 financial instruments, information quality and stock returns in the modern technology era, Journal of Applied Accounting Research, Emerald publication, 22(3), pp. 465-483. Solaimani, R., Rashed, F., Mohammed, S., & ElKelish, W. (2020). The Impact of Artificial Intelligence On Corporate Control. Corporate Ownership and Control, Virtus Interpress publication, 17(3), 171-178 ElKelish, W. (2018). Corporate governance risk and the agency problem across countries, Corporate Governance: The International Journal of Business in Society, Emerald publications, 18(2), pp. 254-269. ElKelish, W. and Rickards, R. (2018). Organizational culture’s impact on management accounting and control practices in the United Arab Emirates, International Journal of Accounting, Auditing and Performance Evaluation, Inderscience publications, 14 (1), pp. 24-46. ElKelish, W. (2017). IFRS related party transactions disclosure and firm valuation in the United Arab Emirates Emerging Market, Journal of Accounting in Emerging Economies, Emerald publication, Vol. 7, No.2, pp. 173-189. ElKelish, W. and Tucker, J. (2016). Bank regulation and stock market stability across countries, Journal of Financial regulation and compliance, Emerald publication, Vol. 24, No. 4. pp. 402-419. ElKelish, W. and Tucker, J. (2015). Property rights institutions and bank performance across countries, Managerial Finance, Emerald publication, Vol. 41, No. 1, pp. 80-101. ElKelish, W. and Hassan M. (2015). Corporate Governance Disclosure and Stock Market Accuracy, Journal of Applied Accounting Research, Emerald publication, Vol. 16, No. 2, pp. 265-286. Elkelish, W. and Hassan M. (2014). Organizational Culture and Corporate Risk Disclosure: An Empirical Investigation for United Arab Emirates Listed Companies, International Journal of Commerce and Management, Emerald publication, Vol. 24, Issue 4, pp. 279 – 299.
The Impact of Artificial Intelligence on Corporate Control (2019). Computerized Accounting Information System (CAIS) versus security threats, students’ project, Business Forum, (2014).
-Sharjah Capability Development, Sharjah, United Arab Emirates, 2019 -Roads and Transport Authority (RTA), Dubai, United Arab Emirates, 2013. -The Accountants and Auditors Association, Sharjah, United Arab Emirates, 2009.
Providing external consultancy and training services to develop the accounting information systems for several organizations, in addition to practical application of ERP systems.
My teaching philosophy is to lead my students’ to become active learners, achieve their own goals and better serve their community in the future. This is addressed through continuous improvement in class engagement to close the gap between theory and practice.
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