Dr Hany Elbardan

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), funded by ERASMUS+, has recently come to a successful completion. 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