Dr Mahmoud Marzouk

Lecturer in Accounting

Contact details

  • Tel: +44 (0)116 229 7015
  • Email: mm832@le.ac.uk
  • Office: Room 0.27, Teaching Centre, Brookfield
  • Office hours: By appointment

Personal details

I joined the School of Business in January 2018 from the University of York where I worked as a graduate teaching assistant and senior writing tutor. Prior to that I was an associate lecturer (teaching and research) in Accounting and Auditing at Menoufia University Faculty of Commerce, Egypt. I am also an Associate Fellow if the Higher Education Academy.

I completed my Masters (MRes) and PhD degrees in Management (Accounting) at the University of York in 2013 and 2017 respectively. I also hold a Bachelor of Commerce (Accounting) and Postgraduate Diploma (Accounting) from Menoufia University.

I have an extensive teaching experience in Egypt (Menoufia University) and the UK (University of York & University of Leicester) at both the undergraduate and postgraduate levels. I have taught across a broad range of Accounting and Business modules in including Financial Accounting, Management Accounting, Feasibility Studies, Cost Accounting, International Accounting, Government Accounting, Accounting Information Systems, Financial Statement Analysis, Accounting for Financial Institutions, Auditing, and Tax Accounting.

I have also served as a reviewer for a number of journals including Journal of Applied Accounting Research, Asian Review of Accounting and Journal of Financial Regulation and Compliance.

Funding, and Academic Honours and Awards

  • Top performing student, MRes programme, University of York – 2013.
  • Full scholarship for Masters and PhD degrees funded by the Egyptian government (2012-2017).
  • Graduate Scholarship, Menoufia University (2007-2012).
  • Academic achievement award, Menoufia University – 2006.


I contribute to teaching and supporting the Modules below as module leader and/or seminar leader, as well as supervising undergraduate and Masters dissertations.

  • Financial Statement Analysis
  • Contemporary Issues in International Financial Reporting
  • Accounting Representations: Public and Private Sectors
  • Accounting and Finance for Managers
  • Accounting, Decision making and control


My research interests lie primarily in the area of corporate risk disclosure (CRD) and disclosure during crises and under great uncertainty. Specifically, I am interested in narrative disclosure practices and particularly risk disclosure by companies and its quality and usefulness to stakeholder groups and investors in particular. My Masters dissertation examined CRD practices and determinants in the annual reports of Egyptian listed companies during the 2011 political crisis (uprising) in Egypt. Likewise, my PhD thesis is the first study to investigate CRD quality from the perspective of the different stakeholder groups using semi-structured interviews. The thesis also develops an in-depth understanding of overlooked aspects of risk reporting in prior research including the definition of risk, current CRD practices and their relevance and adequacy for information users, incentives (benefits) and disincentives (unintended consequences) of risk reporting, the concept of quality, and characteristics of risk information quality in terms of how they can be assessed and enhanced. A major contribution of my PhD thesis is the development of CRD quality attributes through operationalising the FASB/IASB qualitative characteristics in the context of CRD considering the inherent uncertainty of risk and the qualitative and forward-looking nature of risk information.


I welcome PhD applications from prospective students interested in undertaking research in one of the following areas:

  • Corporate disclosure and Financial reporting
  • Corporate risk disclosure
  • Risk disclosure quality
  • Narrative reporting
  • Corporate social responsibility reporting
  • Corporate governance
  • Risk


Marzouk, M. (2017). A Framework for the Quality of Corporate Risk Disclosure. University of York. PhD.

Marzouk, M., Linsley, P. and Verma, S. (2017). Risk reporting. In Woods, M. and Linsley, P. M. (Eds). The Routledge Companion to Accounting and Risk. Abingdon: Routledge.

Marzouk, M. (2016). Risk Reporting During a Crisis: Evidence from the Egyptian Capital Market. Journal of Applied Accounting Research, 17(4), pp.378 - 396.

Marzouk, M. (2013). Corporate risk disclosure: a content analysis of the annual reports of Egyptian listed companies. University of York. MRes. (Distinction)

Conferences and working papers

Marzouk, M. The risk of risk reporting. (target Journal: Accounting, Auditing & Accountability Journal – with Linsley, P. and Verma, S.)

Marzouk, M. To disclose or not to disclose? The incentives for risk reporting. (target Journal: Critical Perspectives On Accounting – with Linsley, P. and Verma, S.)

Marzouk, M. Disclosure under great uncertainty: Evidence from Brexit. (target Journal: European Accounting Review)

Marzouk, M. A study of narrative reporting practices of Egyptian listed companies: current practices and future directions.

Marzouk, M. (2017). Risk reporting: Exposing company or reassuring investors? In: British Accounting and Finance Association 2017 annual Conference. Herriot Watt University, 10-12 April 2017. Edinburgh - United Kingdom.  (target Journal: Critical Perspectives On Accounting – with Linsley, P. and Verma, S.)

Marzouk, M. The level and determinants of corporate risk disclosure quality: Evidence from

the UK. (target Journal: The British Accounting Review – with Linsley, P. and Verma, S.)

Marzouk, M. (2016). A Framework for the Quality of Corporate Risk Disclosure. In: White Rose Business and Management, Accounting and Finance and Work Psychology Pathway Annual Conference 2016. University of Leeds, 7-8 July 2016. Leeds – UK.

Marzouk, M. (2016). Risk Reporting Quality: A Stakeholders’ View. In: Financial Reporting and Business Communication, Twentieth Annual Conference. University of Bristol and BAFA FARSIG, Thursday 30 June & Friday 1 July 2016. Bristol – UK. (target Journal: The British Accounting Review – with Linsley, P. and Verma, S.)

Marzouk, M. (2016). A Framework for the Quality of Corporate Risk Disclosure. In: British Accounting and Finance Association Doctoral Conference. University of Bath, 20-21 March 2016. Bath – UK. (target Journal: Critical Perspectives On Accounting – with Linsley, P. and Verma, S.)

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