Magdy Farag

Magdy Farag

Professor and Chair, Accounting Department, College of Business Administration

Recent Publications

  • Research Interests:
  • Auditing and Accounting Ethics
  • Recent Publications:
  • Lee, N. L., M. S. Khalaf, M. Farag, M. Gomaa. (2024). The impact of critical audit matters on audit report lag and audit fees: Evidence from the United States.  Journal of Financial Reporting and Accounting. Forthcoming.

    Gomaa, A., M. Gomaa, S. Boumediene, and M. Farag. (2023). The Creation of OneTruth: Single-Ledger Entries for Multiple Stakeholders Using Blockchain Technology to Address the Reconciliation Problem. Journal of Emerging Technologies in Accounting. 20(1): 1-17.

    Farag, M. (2020). “Auditing an acquisition: A case study.” Journal of Business Cases and Applications 27, pp 1-9. 

    Kang, F., M. Farag. (2019). “Auditing standard deficiencies identified in PCAOB inspection reports.” New Accountant 782, pp. 4, 20, 22. 

    Farag, M. (2017). “The impact of accelerated filing requirements on meeting audit report deadlines.” Accounting Research Journal 30 (1), pp. 58-72. 

    Farag, M. and R. Elias (2016). “The relationship between accounting students’ personality, professional skepticism and anticipatory socialization.” Accounting Education 25 (2), pp. 124-138. 

    Elias, R. and M. Farag. (2015). “The relationship between professional skepticism and whistleblowing: Evidence of a retaliation effect.” Franklin Business & Law Journal issue 3, pp. 1-28. 

    Kang, F., M. Farag, R. Hurt and C. Wyrick (2014). “The association between PCAOB-identified Audit deficiencies and small audit firms’ characteristics: evidence from PCAOB inspection reports.” Managerial Auditing Journal - 29 (8), pp. 717-735. 

    Farag, M. (2014). “Games, gadgets, and other goods’ discount coupon: an ethics case.” Journal of Business Cases and Applications 10. 

    Farag, M. and R. Elias (2012). “Public accounting firms' mix of service revenue and average productivity: Evidence using revenue per partner.” Managerial Auditing Journal 27 (8), pp. 712-727. 

    Farag, M. and R. Elias (2012). “The impact of accounting students’ professional skepticism on their ethical perception of earnings management.” Research on Professional Responsibility and Ethics in Accounting 16, pp. 186-200. 

    Elias, R. and M. Farag. (2012). “An investigation of accounting students’ general distrust of corporations.” International Journal of Business, Accounting, and Finance 6 (1), pp. 53-61. 

    Farag, M. and R. Elias (2011). “Relative audit fees and client loyalty in the audit market.” Accounting Research Journal 24 (1), pp. 79-93. 

    Elias, R. and M. Farag. (2011). “The impact of accounting students’ type A personality and cheating opportunity on their ethical perception.” Journal of the Academy of Business Education, 12 (Fall), pp. 77-84.

    Elias, R. and M. Farag. (2010). “The Relationship between accounting students’ love of money and their ethical perceptions.” Managerial Auditing Journal 25 (3), pp. 269-281. 

    Brown, R. E. and M. Farag. (2010). “Red flags and risk factors: Lessons from the U.N.’s oil-for-food program.” International Journal of Global Management Studies Professional 2 (1).