Mohamed Omran PH.D., CPA & CMA

Senior Associate Professor in Accounting

Dr Omran is currently working as a Senior Associate Professor in Accounting at International Business School Suzhou (IBSS), Xi'an Jiaotong-Liverpool University (XJTLU). He gained his PhD in Accounting in 2008 from La Trobe University, Australia. Dr Omran is a member of both CPA and CMA Australia. He possesses long international experience (over 30 years) in teaching accounting subjects in different universities around the globe (i.e., China, Australia, Kuwait, and Egypt). Before joining XJTLU, Dr Omran worked as a Senior Lecturer of Accounting at Central Queensland University (Australia) and Associate Professor of Accounting at Gulf University for Sciences and Technology (Kuwait). Dr Omran taught various accounting subjects, including financial accounting, management accounting, and auditing. His research interests include corporate financial reports and disclosure, corporate social responsibility, and corporate governance issues. Dr Omran has published widely in accounting and finance journals, such as the British Accounting Review, Journal of Applied Accounting Research, Asian Review of Accounting, etc. He is currently AE for the Journal of Applied Accounting Research and member of advisory board member for the Journal of Accounting & Organizational Change.


  • Doctor Philosophy of Accounting, Oct. 2008 (La Trobe University, Australia) - Thesis: ‘Accounting disclosure for the stock market in Egypt: an international perspective’
  • Master of Accounting, Jan. 1996 (South Valley University, Egypt) -Thesis: ‘A suggested accounting framework of interim financial reports: theoretical and applied study’
  • Bachelor of Commerce (Accounting Major with Honours), May 1988 (South Valley University, Egypt)


  • Senior Associate Professor in Accounting at IBSS, XJTLU - January 2019 - Present
  • Course Semiar Leader, La Trobe University - 2017 - 2018
  • Associat Professor of Accounting, Gulf University for Science & Technology - 2013 - 2017
  • Lecturer/Senior Lecturer in Accounting, Central Queensland University - 2009 - 2013
  • Lecturer in Accounting, La Trobe University - 2007 - 2008
  • Lecturer in Accounting, University of Ballarat - 2005 - 2006
  • Lecturer in Accounting, South Valley University - 1990 - 2004


  • Accounting & disclosure practices in emerging economies
  • Auditing issues (audit fees, audit quality, etc.)
  • Corporate financial reporting and disclosures (IR, GRI, CSR, ESG, etc.)
  • Corporate governance issues


  • Begum, F., Terdpaopong, K., Chandrarin, G. and Omran, M. (2023). “Environmental sustainability practices of SMEs: A systematic review. SSRN Online Journal. http://ssrn.com/abstract=4369169
  • Ramdhony, D., Omran, M. and Hussainey, K. (2023), "Board attributes and corporate social responsibility disclosure quality based on information typology", Review of Accounting and Finance, 22(4), 508-531. https://doi.org/10.1108/RAF-01-2023-0009
  • Gaied-Chortane, S., Elkhaldi, A. and Omran, M. (2023). “Extent and determinants of bank risk-taking: evidence from Tunisia”, Int. J. Corporate Governance, 13(4), 361-382.
  • Song, M., Latif, M.I., Zhang, J. and Omran, M. (2023), "Examining the energy trilemma index and the prospects for clean energy development", Gondwana Research, Forthcoming.
  • Qi, B., Marie, M., Abdelwahed, A.S., Khatatbeh, I.N., Omran, M., & Fayad, A.A. (2023). “Bank risk literature (1978–2022): A bibliometric analysis and research front mapping. Sustainability, 15(5), 4508. https://doi.org/10.3390/su15054508
  • Omran, M., Ramdhony, D., Gleason, K., & Khallaf, A. (2022). "Islamic banking products: Home country bias and majority out-group consumption", Journal: Journal of International Consumer Marketing, Forthcoming, 34(4), 480-495. DOI: 10.1080/08961530.2021.1992696
  • Omran, M., Ramdhony, D., Mooneeapen, O. and Nursimloo, V. (2021). "Integrated reporting and board characteristics: evidence from top Australian listed companies", Journal of Applied Accounting Research, 22(4), 732-758. https://doi.org/10.1108/JAAR-04-2020-0077
  • Omran M., and Tahat, Y. (2020). “Does institutional ownership affect the value relevance of accounting information?”. International Journal of Accounting & Information Management,28(2), 323-342. https://doi.org/10.1108/IJAIM-03-2019-0038
  • Omran, M., Khallaf, A., Gleason, K., & Tahat, Y. (2019). “Non-financial performance Measures Disclosure, Quality Strategy, and Organisational Financial Performance: A Mediating Model”. Total Quality Management & Business Excellence, 32(7), 1-24. Impact factor = 3.82. https://doi.org/10.1080/14783363.2019.1625708.
  • Tahat, Y., Omran M., and AbuGazalah, N. (2018). “Development of accounting practices in Jordan: An institutional perspective”, Asian Review of Accounting Journal, 26 (4), 464-486
  • Khallaf, A., Omran, M., and Abukrasha, T. (2017). 'Explaining the inconsistent results of the impact of information technology investments on firm performance - A longitudinal analysis', Journal of Accounting & Organizational Change. 13(3), 358 – 380.
  • Almujamed, H., Tahat, Y., Omran, M., and Dunne, T. (2017). “Development of accounting regulation in Kuwait: An analytical review”, Journal of Corporate Accounting and Finance, 28 (6), 14-28
  • Omran, M. and Ramdhony, D. (2016). “Determinants of internet financial reporting in African markets: the case of Mauritius”, The Journal of Developing Areas, 50 (4), 1-18
  • Hasan, MD Shamimul, Omran, M., Omar, N., and Handley -Schachler, M. (2016). “The impact of corporate ownership on unitary board independence: Evidence from Bangladesh”, Malaysian Accounting Review, 15 (1), 1-27
  • Omran, M. and Ramdhony, D. (2015). “Theoretical perspectives on corporate social responsibility disclosure: A critical review”, International Journal of Accounting and Financial Reporting, 5 (2), 38 - 55
  • Omran, M., and El-Galfy, A. (2014). “Theoretical perspectives on corporate disclosure: A critical evaluation and literature survey”, Asian Review of Accounting Journal, 22(3), 257-286
  • Omran, M., and Abdel Razik, M. (2013). “The association between corporate governance and corporate disclosure: A critical review”, Journal of Public Administration and Governance, 3(3), 97 – 107
  • Zakaria, W., Rahman, S. F., and Elsayed, M. (2011). "An Analysis of Task Performance Outcomes through E-Accounting in Malaysia", Journal of Public Administration and Governance, 1(2), 124-139
  • Wang, T., Elsayed, M. and Ahmed, A. (2011). "Corporate governance and institutional ownership: A critical evaluation and literature survey", Corporate Ownership and Control Journal, 9(1), 72 - 86
  • Zaman, M. and Elsayed, M. (2011). "Perception of activity based costing in Australian university", Corporate Board: Role, Duties and Composition Journal, 7 (1), 64 – 76
  • Hussainey, K., Elsayed, M. and Abdel Razik, M. (2011). “Factors affecting corporate social responsibility disclosure in Egypt”, Corporate Ownership and Control Journal, 8(4), 432 - 443
  • Elsayed, M., Wickramainghe, A. and Abdel Razik, M. (2011). ‘The association between strategic cost management and enterprise risk management: a critical literature review’, Corporate Ownership and Control Journal, 9(1), 184 – 195
  • Elsayed, M. and Hoque, Z. (2010). "Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study", The British Accounting Review, 42(1), 17 - 35
  • Elsayed, M. (2009). "Accounting disclosure for the stock market in Egypt: an international perspective", Journal of Accounting & Organizational Change, 5(4)


  • Bilal, Gerged, A.M, Abass, A. and Omran, M. (2023). “A bibliometric review of corporate environmental disclosure literature with machine learning algorithms”, 2023 XJTLU AI and Big Data in Accounting and Finance Research Conference and the BAR special issue, June 11th, Suzhou, China.
  • Chounee, D., Ramdhony, D. and Omran, M. (2023). The Impact of ESG on The Performance of European Banks During the Covid-19 Pandemic, 46th ISTANBUL International Conference on Studies in “Humanities, Social Sciences and Management” (SHSSM-23) March 27-29, 2023 Istanbul (Turkey). http://uruae.org/siteadmin/upload/7585UH0323403.pdf
  • Elsayed, M. and Hoque, Z. (2008). An examination of the association between international environmental factors and voluntary disclosure practices: Evidence from Egypt. The Global Accounting and Organizational Change Conference, 9th -11th July, Melbourne, Australia
  • Khondaker, R., Rahman, S. and Elsayed, M. (2010). Japanese foreign direct investment to Australia: An assessment of current performance, causes, and prospects. Oxford Business & Economics Conference, 28th - 29th June, Oxford, UK
  • Khondaker, R., Elsayed, M., Rahman, S. and Hoque, Z. (2010). Financial statements, creative accounting, and roles of auditors: The case of Bangladesh. BAA Annual Conference, 30th March – 1st April, Cardiff, UK
  • Wan Zuriati, Wan Zakaria, Elsayed, M. and Rahman, S. (2011). The impact of E-accounting on accounting - related task performance outcomes: Evidence from Malaysia, The 5th International Conference of the Asian Academy of Applied Business, Phnom Penh, Cambodia
  • Omran, M. and El-Galfy, A. (2014). Theoretical perspectives on corporate disclosure: A critical evaluation and literature survey, The 5th International Conference on Business and Economics Research Conference, 24th - 25th March, Kuching, Malaysia
  • Omran, M. and El-Galfy, A. (2014). The Association between accounting practice and its environment: A critical literature review, In (ED.), Economy and Business, 13th International Conference, Burgas, Bulgaria
  • Islam, K., Omran, M., and Hossain, M. (2014). Accounting manipulation in Australian banking and financial organizations, Critical Perspective of Accounting Conference, Toronto, Canada
  • Sidiropoulos, Liz, Omran, M., and Lewis, Jan (2014). Understanding tertiary students’ sustainability views and impact of education for sustainability interventions: A progress report, In (ED.), AAEE Conference, Hobart, Australia
  • Omran, M. and Hoque, Z. (2014). Non-financial performance measures, quality strategy and organizational performance, The Fourth Biennial Global Accounting and Organizational Change Conference AUS, UAE
  • Omran, M. and Ramdhony, D. (2016). Adoption of Islamic banking in Africa: Evidence from Mauritius, The 18th Eurasia Business and Economics Society Conference, AUS, Sharjah, UAE


  • Elsayed, M. (2010). Issues in financial reporting - custom publication, 2nd ed., McGraw Hill Australia, Sydney
  • Elsayed, M. (2012). Issues in financial reporting - custom publication, 3rd ed., McGraw Hill Australia, Sydney
  • Omran, Mohamed. (2014). Corporate voluntary disclosure for the Egyptian stock market: An international perspective. Germany: LAP LAMBERT Academic Publishing (ISBN: ISBN-13: 978-3-659-63608-0. ISBN-10: 3659636088)


  • Elsayed, M. (2010). Study guide for issues in financial reporting, Central Queensland University, Australia
  • Elsayed, M. (2012). Study guide for issues in financial reporting, Central Queensland University, Australia
  • Elsayed, M. (2012). Study guide for issues in management accounting, Central Queensland University, Australia
  • Hoque, Z. and Elsayed, M. (2005). Control of operations through the application of standard costing and variance analysis, in Zahirul Hoque (ed.), Handbook of Cost & Management Accounting, pp. 45- 60, Spiramus Press, London


  • 2008, The Global Accounting and Organizational Change (GAOC) Conference, An examination of the association between international environmental factors and voluntary disclosure practices: Evidence from Egypt
  • 2010, BAA 2010 Annual Conference, Financial statements, creative accounting, and roles of auditors: The case of Bangladesh
  • 2014, The Fourth Biennial Global Accounting and Organizational Change Conference, Non-financial Performance Measures, Quality Strategy and Organizational Performance
  • 2015, Conference of Moden Tools for Financial and Manegerial Control, The impact of fraud triangle theory on auditing standards: An analytical review
  • 2016, The 18th Eurasia Business and Economics Society (EBES) Conference, Adoption of Islamic Banking in Africa: Evidence from Mauritius


  • AUD211471: Omran, M., 2009/2010 (Team Member): Assessing Carbon Consciousness – Consumer Perceptions & Valuation of Sustainable Living Residential Development
  • KD6700: Omran, M., 2016/2017 (Principal investigator); The Extent and Determinants of Students’ Perception of Sustainability in GCC Universities
  • AUD5000: Omran, M., 2013/2014 (Team Member): Understanding Tertiary Students’ Sustainability Views And The Impact Of Education For Sustainability Interventions


  • Ad hoc Reviewer for other accounting & business journal: Journal of Accounting Perspective - International Journal of Business in Society - Challenges in Sustainability Journal
  • Journal of Accounting in Emerging Economies (Ad hoc Reviewer)
  • Accounting Research Journal (Ad hoc Reviewer)
  • Meditari Accountancy Research (Ad hoc Reviewer)
  • Journal of Accounting & Organizational Change (Advisory Board Member)
  • Journal of Applied Accounting Research (Associate Editor)


  • ACC411 - Integrated Case Study
  • ACC304 - Accounting Final Year Project


  • ACC304 - Accounting Final Year Project (FYP) for UG Accounting Students
  • ACF431/ACC411 - Integrated Case Study (for MSc. Professional Accounting)
  • ACF405/ACC401 - Managing Financial Resources (for IMBA Students)


  • 2012 ACEN - Australia
  • 2010 BAFA - UK
  • 2010 AFAANZ - Australia & NZ
  • 2010 CPA - Australia
  • 2009 CMA - Australia


  • Certificate of Basic Computer Skills, Faculty of Commerce, South Valley University, Egypt (Dec. 1995)
  • Certificate of Professional Teaching, Faculty of Education, South Valley University, Egypt (Jun. 1992)
  • Certificate of Statistics Skills, Egyptian National Institution for Research and Statistics, Egypt (Jul. 1994) •
  • PhD Scholarship from Ministry of Higher Education and Scientific Research (Egypt, 2000)
  • Careers Queensland Award (2010)
  • Achievement Award (Office of Teaching and Learning, Central Queensland University, 2011 & 2012)
  • Book Fair Award from Gulf University for Science & Technology in Kuwait (2015)
  • Big Data Analytics Badge from CPA Australia (2021)
  • ACAEW -ACA Train the Trainer Program (July 2021).
  • Carbon Literacy Certification – from PRME (January 2022)
Mohamed Omran