Hany Elbardan

Dr Hany Elbardan

  • Associate Professor in Accounting and Finance
  • Dorset House D238, Talbot Campus, Fern Barrow, Poole, BH12 5BB
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Dr Hany Elbardan has a PhD in accounting (Brunel University), MSc and BSc (Hons) in accounting (Alexandria University). He is an associate professor in Accounting and Finance at Bournemouth University Business School. Before joining Bournemouth University in 2017, Hany worked as an Assistant Professor at American University in Kuwait (2015-2016), a lecturer at Roehampton University (2013-2014), a part-time lecturer at Brunel University (2012-2015) and as a senior teaching assistant at Alexandria University, Egypt (1998-2009). In addition to his university work, he acted as a consultant at GHEM consultants, UK (2015-2017). Dr. Elbardan has served on different committees at the university, School, College, and departmental levels.

His research interests include accounting, accounting information systems, ERP systems, internal and external auditing, internal control, risk management, managerial accounting and Corporate Governance. He has published his research in refereed international journals such as Accounting, Auditing & Accountability Journal, Technological Forecasting and Social Change, Information Systems Management, Journal of Enterprise Information Management and Journal of applied accounting research...



Dr Elbardan’s research interests range from Accounting, Corporate Governance, and Auditing, through to Information Systems and Social Sciences. He has gained experience in both quantitative and qualitative research methods across different research areas and theories such as institutional, agency and tournament theories. Over the last few years, his research focus was on the internal auditing adaptation, as a corporate governance mechanism, following the introduction of Enterprise resource planning systems. He is also interested in the associations between Executive Compensation and Firm Performance, divergence/convergence of corporate governance codes, auditor-to-client revolving door, and forensic accounting.

Designing Innovative Pedagogy for Complex Accountancy Topics (DIPCAT), was funded by ERASMUS+, and completed in 2021. Phyllis was the Principal Investigator, working in collaboration with eleven other European universities. Four distinct but integrated sets of case studies have been developed comprising original content, learning materials, activities and two databases. The topics of the cases address areas of global and immediate concerns in international taxation, corporate governance and tax avoidance, financial reporting for financial instruments (IFRS 9) and auditing in the digital era. Thirty-nine academics from twelve European HE Institutions collaborated on this project. The project-partners have a long history of working together and with other professionals in the development of teaching materials, intensive study programmes, student and staff exchanges, research and other knowledge exchanges. The combined subject expertise, professional experiences, global networks and academic resources of the partnership far exceeds the sum of individual contributions. The partners consulted with accounting and tax experts during the design and development phases of the case studies. The experts were from the Big Four, MNEs and the Professional and Statutory and Regulatory Bodies (e.g. ICAEW, ACCA, CIMA and CIOT) in the respective countries. Such consultation has ensured the professional relevance and practical application of the learning materials. More about the project may be found at: www.bournemouth.ac.uk/dipcat.

Smart Teaching in Accounting and Meeting Place -online (STAMP-online), is the current AFECA project funded by ERASMUS+. Accountancy in the digital era necessitates innovative and transformative education, research and practice. Research recognises the risks to the accounting profession, and suggestions are that technological knowledge be integrated in the curricula and adapted to changing needs. Therefore, the aim of the current project is to create an international online environment in the digital era to re-engineer/ replace the knowledge as well as key competencies and skills that will be acquired by students and teachers to be directly useful to the international financial-accounting labor market. In order to achieve the aim, two specific objectives are outlined: SO1. To redesign the relationship between scientific and practical environment by innovative activities in comprehensive research in the scope of useful application in the teaching- learning- practical environment. SO2. Restructure or replace knowledge and key competencies and skills that will be acquired by exploiting disruptive information technology in order to test and implement a custom platform that will help to support students and teachers and to promote and reward excellence in teaching and skills development. The project is in its final year, with a third Intensive Study Programme scheduled for July 2023 in Innsbruck.


Expertise related to UN Sustainable Development Goals

In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person's work contributes towards the following SDGs:

Quality education

"Ensure inclusive and equitable quality education and promote lifelong learning opportunities for all"

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Gender equality

"Achieve gender equality and empower all women and girls"

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Decent work and economic growth

"Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all"

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Journal Articles

  • Aboud, A., Elbardan, H., El-Helaly, M. and Kotb, A., 2024. Does the audit committee member’s accounting experience associated with key audit matter types? Review of Quantitative Finance and Accounting.
  • Kuzey, C., Elbardan, H., Uyar, A. and Karaman, A.S., 2023. Do shareholders appreciate the audit committee and auditor moderation? Evidence from sustainability reporting. International Journal of Accounting and Information Management, 31 (5), 808-837.
  • Elbardan, H., Yazdifar, H. and Eskandari, R., 2023. Theme of Global Special Issue: “Corporate Governance Challenges Across Selected Emerging Countries”. Journal for International Business and Entrepreneurship Development (JIBED).
  • Elbardan, H., Kotb, A. and Ishaque, M., 2023. A Review of the Empirical Literature on Audit Market Concentration. International Journal of Accounting, 58 (2).
  • Boulhaga, M., Elbardan, H. and Elmassri, M., 2023. The effect of internal control and corporate social responsibility on conditional accounting conservatism: Evidence from France. Journal of Corporate Accounting and Finance, 34 (2), 228-241.
  • Uyar, A., Elbardan, H., Kuzey, C. and Karaman, A.S., 2023. Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption? International Journal of Accounting and Information Management, 31 (1), 1-36.
  • Awuah, B., Yazdifar, H. and Elbardan, H., 2023. Corporate reporting on the Sustainable Development Goals: a structured literature review and research agenda. Journal of Accounting and Organizational Change.
  • Elbardan, H., Nordberg, D. and Sinha, V.K., 2023. Reconstructing legitimacy of internal auditing during ERP implementations: two contrasting cases. JOURNAL OF ACCOUNTING LITERATURE.
  • Shome, R., Elbardan, H. and Yazdifar, H., 2023. Banking research in the GCC region and agenda for future research – A bibliometric examination. Journal of Applied Accounting Research.
  • Boulhaga, M., Elbardan, H. and Zaatout, M., 2023. The effect of audit committee attributes and gender diversity on audit quality. Journal for International Business and Entrepreneurship Development, 15 (4), 573-591.
  • Boulhaga, M., Bouri, A. and Elbardan, H., 2022. The effect of internal control quality on real and accrual-based earnings management: evidence from France. Journal of Management Control, 33 (4), 545-567.
  • Konadu, R., Ahinful, G.S., Boakye, D.J. and Elbardan, H., 2022. Board gender diversity, environmental innovation and corporate carbon emissions. Technological Forecasting and Social Change, 174.
  • El-Bassiouny, D., Kotb, A., Elbardan, H. and El-Bassiouny, N., 2022. To Blow or Not to Blow the Whistle? An Islamic Framework. Journal of Business Ethics.
  • Kotb, A., Elbardan, H. and Halabi, H., 2020. Mapping of internal audit research: a post-Enron structured literature review. Accounting, Auditing and Accountability Journal, 33 (8), 1969-1996.
  • Uyar, A., Elbardan, H. and Yamen, A., 2019. Drivers of convergence/divergence of corporate governance codes of MENA countries. International Journal of Business Governance and Ethics, 13 (3), 217-243.
  • Elbardan, H., Kotb, A. and Halabi, H., 2018. The Auditor-to-Client Revolving Door: A Structured Literature Review. International Journal of Auditing, 22 (3), 464-485.
  • Elsayed, N. and Elbardan, H., 2018. Investigating the associations between executive compensation and firm performance: Agency theory or tournament theory. Journal of Applied Accounting Research, 19 (2), 245-270.
  • Ahmi, A., Rahim, S.A. and Elbardan, H., 2018. A global trend of the electronic supply chain management (e-SCM) research: A bibliometric analysis. International Journal of Supply Chain Management, 7 (5), 535-542.
  • Elbardan, H., Ali, M. and Ghoneim, A., 2016. Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis. Information Systems Management, 33 (3), 231-247.
  • El-Sayed, N. and Elbardan, H., 2016. Executive Compensation, Corporate Governance and Corporate Performance: Evidence from the UK. JOURNAL OF ORGANISATIONAL STUDIES AND INNOVATION, 3 (2), 31-49.
  • Abidi and Elbardan, H., 2015. Explaining Arab Manufacturing Exporters’ Preference for Western over MENA Markets: The Key Role of Information Availability and R&D Spillovers. Organisational Studies and Innovation Review, 1 (1), 108-114.
  • Elbardan, H., Ali, M. and Ghoneim, A., 2015. The dilemma of internal audit function adaptation: The impact of ERP and corporate governance pressures. Journal of Enterprise Information Management, 28 (1), 93-106.


  • Elbardan, H. and Rashwan Kholeif, A.O., 2017. Enterprise resource planning, corporate governance and internal auditing: An institutional perspective.


  • Elbardan, H., 2023. Diffusion Innovation Technology (DIT) and Institutional Theory in Researching Halal Technology Study. In: Nor Aida, A.R., Kamran, M. and Azizul, H., eds. Technologies and Trends in the Halal Industry. Routledge.
  • Elbardan, H., 2023. Questionnaires, Mixed Methods and Structural Equation Modelling in Air Travel Research. In: Azizul, H., Nor Aida, A.R. and Nurhayati, M.N., eds. Air Travel Industry Theories, Methods and Recent Issues. Routledge.
  • Elbardan, H., 2023. Interview/Interpretive Approach in Air Travel Research: Research Process, Sampling and Trustworthiness Criteria. Air Travel Industry: Theories, Methods and Recent Issues. 87-97.
  • Elbardan, H., 2023. Diffusion of Innovation and Institutional Theories in Halal Technology Research. Technologies and Trends in the Halal Industry. 53-63.


  • Muzarurwi, S., Nordberg, D. and Elbardan, H., 2019. How UK local authorities control their subsidiaries: A conundrum in corporate and public governance. In: British Academy of Management 2-5 September 2019 Aston University, Birmingham.
  • Elbardan, H. and Nordberg, D., 2019. Different marches of the machines: Institutional change and identity work of professionals. In: European Group for Organizational Studies 3-6 July 2019 Edinburgh.
  • Elbardan, H., kotb, A. and Halabi, H., 2019. Mapping a Decade of Internal Auditing Research: A Post-Enron Literature Review. In: European Accounting association (EAA) Conference 29-31 May 2019 Paphos, Cyprus.
  • Ahmi, A., Elbardan, H. and Raja Mohd Ali, R.H., 2019. Bibliometric analysis of published literature on industry 4.0. ICEIC 2019 - International Conference on Electronics, Information, and Communication.
  • Ahmi, A., Elbardan, H. and Ali, R.H.R.M., 2019. Bibliometric Analysis of Published Literature on Industry 4.0. ICEIC, 1-6 IEEE.
  • Kotb, A., Halabi, H. and Elbardan, H., 2018. The auditor-to-client revolving door: A structured literature review. International Journal of Auditing, 22 (3), 464-485.
  • Elbardan, H. and Elsayed, N., 2018. ERP Systems and Accounting Research Trends - Profiling Paper. In: British Accounting and Finance Association Annual conference 9-11 April 2018 London, UK..
  • Elsayed, N. and Elbardan, H., 2017. Does pay influence performance more or does performance influence pay more. In: Accounting and finance association of Australia and New Zealand reognices 2 July-4 December 2017 Adelaide, South Australia, Australia.
  • Elbardan, H., 2013. Internal Auditing Legitimacy and ERP Systems Implementation: An Institutional Case Analysis of a Multinational Bank. In: British Accounting and Finance Association Annual Conference 9-11 April 2013 Newcastle, UK.
  • Elbardan, H. and Ali, M., 2012. Internal audit function response to ERP systems implementation. 18th Americas Conference on Information Systems 2012, AMCIS 2012, 2, 976-985.
  • Elbardan, H. and Ali, M., 2011. Enterprise resource planning (ERP) systems implementation and internal audit function change. 19th European Conference on Information Systems, ECIS 2011.

PhD Students

  • Rajib Shome. The impact of non-traditional banking on systemic risk and performance of banks, (In progress)
  • Simbarashe Muzarurwi. The extent of internal audit influence in enhancing corporate governance in UK local government organisations

Profile of Teaching PG

  • Environmental Reporting
  • Advanced Accounting and Financial Analysis
  • Corporate Governance and Ethics

Profile of Teaching UG

  • Environmental reporting
  • Financial reporting
  • Advanced Accounting Theory and Practice
  • Research Study
  • Advanced Management Accounting
  • Financial and Business Analysis


  • SMART Teaching in Accounting - Meeting Place Online (Erasmus+, 01 Sep 2020). In Progress
  • Designing Innovative Pedagogy for Complex Accountancy Topics (Erasmus+, 01 Sep 2018). In Progress

External Responsibilities

  • Northumbria University, Lead External Examinar for Accounting & Finance (2022-)
  • University of Hertfordshire, Programme & Module External Examiner: FdA Managem (2022-)
  • University of Northampton, External Examiner MSc Accounting & Finance (2022-)
  • Ulster University, External Examiner for BSc Hons Business Technology (2019-)

Internal Responsibilities

  • Reviewer, REF UoA17 Internal Panel
  • Programme Leader – BA (Hons) and MAccFin Accounting and finance, Accounting , Finance and Economics department
  • Study abroad Academic Coordinator, Global engagment
  • Member, the Social Sciences & Humanities Research Ethics university level Panel

Attended Training

  • Fully funded Sustainability and CSR Reporting Workshop sponsored by the British Council to build links between British and Russian academics at the University of Portsmouth, 18 Jul 2019
  • Corporate Governance and the effectiveness of Boards summer school, University of Groningen, the Netherlands, 07 Jul 2018
  • Doctoral Supervision: New Supervisors, 24 Jan 2018
  • Forensic Accounting and Fraud Examination- West Virginia University (online), 02 Feb 2016
  • Accounting Analytics - University of Pennsylvania (online), 11 Jan 2016


  • CBME in Certified Business and Management Educator (Chartered Association of Business schools, 2020)
  • PhD in Accounting (Brunel University, 2014)
  • MSc in Accounting (Alexandria University, 2005)
  • BSc (Hons) in Accounting (Alexandria university, 1997)


  • The best paper award at the conference of the Accounting and Finance Association of Australia and New Zealand, Australia, 2 - 4 July (2017). (Accounting and Finance Association of Australia and New Zealand, 2017)


  • Institute of Financial Accountants, Associate Financial Accountant Fellow (2020-), https://www.ifa.org.uk/
  • Institute of Public Accountants (IPA) Australia, Member (2020-), https://www.publicaccountants.org.au/
  • Higher Education Academy, Senior Fellow (2018-),
  • Management and business academy, Associate (2014-),
  • British Accounting and Finance Association, Member (2013-),