Dr. Mustafa Mahmoud Ahmed Gad

Education:

Bachelor of Commerce / Accounting Department - Faculty of Commerce - Cairo University (2005) with Very Good and Honors

Master's Degree in Accounting (Faculty of Commerce - Cairo University / 2012) Thesis Title:

"Using the Balanced Scorecard (BSC) in Evaluating the Environmental Performance of Organizations to Enhance their Competitiveness in the Modern Production Environment (A Field Study)"

PhD in Accounting (Faculty of Commerce - Cairo University / 2019) Thesis Title:

"Developing Accounting Evaluation by Integrating Social Responsibility Indicators with the Value Chain to Improve Performance in Business Organizations"

Career Progression:

Teaching Assistant, Accounting Department, Faculty of Commerce, Cairo University, from February 2006.

Assistant Lecturer, Accounting Department, Faculty of Commerce, Cairo University, from May 2012.

Lecturer, Accounting Department, Faculty of Commerce, Cairo University, from December 2019. Experience:

Auditor at the Principal Bank for Development and Agricultural Credit. July 2005 - January 2006.
Teaching Assistant, Faculty of Commerce, Cairo University. February 2006 - April 2012.
Assistant Lecturer, Faculty of Commerce, Cairo University. May 2012 - November 2019.
Lecturer (Assistant Professor), Faculty of Commerce, Cairo University. December 2019 - Present.

Experience in University Administration:

Member of the Examination Supervision Committee. 2007 - Present.

Member of the Examination Results Monitoring and Review Committee. 2007 - Present.

Member of the Center for Quality Assurance and Accreditation at the Faculty of Commerce, Cairo University, from 2011 to 2013.

Coordinator of Postgraduate Examinations and Circulation Tasks at the Faculty of Commerce, Cairo University, from 2014 to 2015.
Member of the Course and Program Description and Curriculum Mapping Team at the Faculty of Commerce, Cairo University, in 2016.
Member of the Undergraduate Circulation Team at the Faculty of Commerce, Cairo University, from 2016 to 2019.
Member of the Electronic Control Team for Undergraduate Studies at the Faculty of Commerce, Cairo University, from 2021 to the present.

Member of the Electronic Control Team for Postgraduate Studies at the Faculty of Commerce, Cairo University, from 2024 to the present.

Published Research:

Research in English:
Mostafa Mahmoud Gad El-Mawla and Nariman El-Baardony. 2013. Shariah Auditor: Motives and Problems of Turning Traditional Banks into Islamic Banks. Financing Development and Reshaping Globalization: Governance, Production, Finance, and Transnational Relations after the Global Financial Crisis, United Arab Emirates University, Abu Dhabi.

Research in Arabic:

Mustafa Mahmoud Gad El-Mawla, Salah Bassiouni Eid. 2019. The Current Performance of Business Establishments: A Critical Look in Light of the Value Chain. Journal of Accounting Thought – Faculty of Commerce – Ain Shams University – July Issue.

Mustafa Mahmoud Gad El-Mawla, Salah Bassiouni Eid. 2019. Evaluating Social Performance from a Value Chain Perspective. Journal of Accounting Thought – Faculty of Commerce – Ain Shams University – July Issue.

Yasser Abdel-Qader Akl, Helmy Ibrahim Salam, Mustafa Mahmoud Gad El-Mawla. 2023. The Impact of Financial Technology on the Financial Performance of Banks: An Applied Study on Banks Operating in Egypt. Academic Journal of Contemporary Business Research – Faculty of Commerce – Cairo University – Volume 3, Issue 3, September, pp. 88-116. https://ajcjc.journals.ekb.eg/article_318190.html
Hussein Emad El-Din Hussein, Walid Shehata Mohamed, and Mustafa Mahmoud Ahmed Gad El-Mawla, 2023, "A Study of the Relationship Between Corporate Governance Mechanisms and the Consistency of Tax Differences: A Theoretical Study," *Scientific Journal of Commercial and Environmental Studies*, Faculty of Commerce, Ismailia, Suez Canal University, Volume 14, Issue 4, October, pp. 75-124. https://jces.journals.ekb.eg/article_370930.html
Hussein Emad El-Din Hussein, Walid Shehata Mohamed, and Mustafa Mahmoud Ahmed Gad El-Mawla, 2024, "Measuring the Impact of Applying Corporate Governance Mechanisms on the Consistency of Tax Differences and its Reflection on the Market Value of the Firm: An Applied Study," *Academic Journal of Contemporary Commercial Research*, Faculty of Commerce. Cairo University – Volume 4, Issue 4, December, pp. 115–137.

https://ajcjc.journals.ekb.eg/article_401018.html

Fatima Ibrahim Mahmoud, Salah Bassiouni Eid, and Mustafa Mahmoud Ahmed Gad El-Mawla, 2025, The Impact of Cost Variability on Firm Risk and Value, Scientific Journal of Business and Environmental Studies – Faculty of Commerce, Suez Canal University – Volume 16, Issue 2, April, pp. 597–634.

https://jces.journals.ekb.eg/article_436212.html

Ahmed Mahmoud Zaki, Salah Bassiouni Eid, and Mustafa Mahmoud Ahmed Gad El-Mawla, 2025, Accounting Measurement for Applying the Blockchain Approach to Support the Competitive Advantages of Business Enterprises in the Arab Republic of Egypt, Academic Journal of Contemporary Business Research – Faculty of Commerce. Cairo University – Volume 5, Issue 2, June, Pages 187–210.

https://ajcjc.journals.ekb.eg/article_436280.html

Accepted and Pending Publication Research Papers:

Theses I Co-Supervised:

The Impact of Financial Technology on the Financial Performance of Banks: An Applied Study on Banks Operating in Egypt. Master's Thesis. By Yasser Abdelkader Akl. 2022.
Measuring the Impact of Applying Corporate Governance Mechanisms on the Consistency of Tax Differentiation and its Implications for the Market Value of the Firm: An Applied Study on Companies Listed on the Egyptian Stock Exchange. Doctoral Dissertation. By Hussein Emad El-Din Hussein. 2024.
Accounting Measurement of the Impact of Blockchain Application on Improving Supply Chain Costs to Support Competitive Advantages: An Applied Study on Egyptian Business Enterprises. Doctoral Dissertation. By Ahmed Mahmoud Zaki Ibrahim.

8- Theses Currently Supervised:

The Impact of the Relationship Between Sustainability Performance and Cost Variance on Firm Risk and Value: An Applied Study. Doctoral Dissertation. Prepared by student Fatima Ibrahim Mahmoud.

A proposed indicator to measure the impact of implementing digital transformation on earnings management practices and its effect on delays.