Staff Profile

A full Professor in Accounting and Finance at Newcastle University Business School (NUBS) with a PhD from Lancaster University. She holds several key leadership positions within Newcastle University and in the Business School (NUBS). She serves as the Chair of the Board of Studies for Accounting & Finance. Additionally, she actively contributes as a panel member for both the Staff Promotion Committee and the Athena SWAN Committee within the faculty of Humanities and Social Sciences (HaSS). Furthermore, Prof. Elnahass has taken on the important role of acting Ethics Convenor for the Business School since 2019, ensuring ethical considerations are upheld within academic, research and teaching activities. She is a lead investigator for two divisions the "Responsible and Sustainable Innovation " and “FinTech” for the "Newcastle University Centres of Research Excellence (NUCoRE)" focused on Cyber Security and Resilience. She is affiliated with Newcastle University Climate and Environmental Resilience NUCoRE.

Throughout her esteemed career, she has made significant contributions to various editorial boards. Notably, she serves as an associate editor for prominent journals, including the International Journal of Finance and Economics, Emerging Markets Review, Journal of Financial Reporting and Accounting, and International Journal of Financial Studies, Journal of Sustainable Finance and Investment. Her expertise as a lead (handling) guest/sponsor editor is showcased for several special issues in ranked journals.

Additionally, Prof. Elnahass has successfully edited two editorial books in the World Scientific Publishing. In addition to her editorial roles, she also contributes as a panellist and a referee for UKRI and international research councils, such as AHRC, ESRC, and QNRF. Prof. Elnahass actively engages as a peer reviewer for several highly ranked and influential journals. Her extensive publication record includes over 30 articles on banking and governance, green finance, carbon accounting, and Islamic Finance in top-tier peer-reviewed ABS listed 3* and 4 academic journals, including the British Journal of Management, Business Strategy and Environment, Journal of Environmental Management. She has also published edited books, book reviews, policy reports, technical articles, and industry-based articles. Her publications have been recognized among the top 25 downloadable papers according to Science Direct. In terms of citations, her recent publications addressing banking and sustainability in ranked journals (2020-2023) have received significant attention, ranking among the top5 in terms of citations and downloads: Elnahass_Citations. Beyond academic journals, Prof. Elnahass has extended her expertise to contribute to technical and industry reports/articles, including collaborations with organizations such as ACCA and Frontiers in Digital Health Journal. Her research has also attracted press media attention, and she has actively engaged in developing press releases and media articles/ blogs globally and for NUBS e.g. COP28_Industry, further enhancing the dissemination of her research findings and joint work with the industry and regulators.

She has been involved as a lead-investigator in the UKSG ASEAN COP26 international project. This project is a strategic collaboration between multiple institutions from the UK and non-UK entities, including government representatives such as British High Commissions in Singapore. Additionally, she has published a policy report specifically for COP27 COP27_POLICY. She is currently involved in various other strategic, international collaborative projects that are funded. These projects are focused on addressing important debates and policy solutions related to Climate Change, Biodiversity, and Carbon Accounting/Finance.

Policy makers, including the British High Commission, have utilized her work on green finance and climate change. Furthermore, the UK Government has published her research on GOV.UK (see: COP26_GOV.UK), emphasizing its significance. Her contributions in the field of banking and sustainability have made a substantial impact and recognized by esteemed associations such as the British High Commission and World Health Organization and presented (as a keynote speaker) at Qatar Central Bank, and Chamber of Commerce (Turkey) European Accounting Association, networks such as the UK Universities Climate Network and FinTech and multiple ranked (international) universities (e.g. the University Teknologi Malaysia, University of Technology, Muscat, Hamad Bin Khalifa University, British University in Egypt, EN Normandie Paris, German University in Cairo).

Prof. Elnahass has actively participated in policy roundtables, including those organized by the UK Government on climate change actions. She is frequently invited to participate in consultation reviews for high-level authorities, such as the UK-Singapore Green Economy cooperation consultation in 2023 and 2022. Prof. Elnahass work and collaborates with industry partners on impact projects, joint research Publication, and Ph.D. supervision (e.g. Northumbria Water Limited), fostering valuable partnerships. Additionally, her achievements have gained recognition in various prestigious lists and awards. She has been featured in the Top 200 List of the Most Influential Women in Islamic Business and Finance for both 2021/22 and 2022/23 by Cambridge International Financial Advisory: PRESS. In 2022, awarded the "Best Established Academic Researcher" Prize by NUBS.

Moreover, she has organized impactful (policy and industry-based) events and academic conferences at Newcastle University and other universities in collaboration with global institutions and businesses, demonstrating her commitment to fostering positive knowledge exchange and impact in her fields.

With her extensive experience, she has demonstrated strong leadership and management skills in securing over £2m for external/internal funding from various local, EU, and international councils and institutions. Examples include successful funding from ESRC, EPSRC, NERC, and Qatar University. For instance, she is a Key Investigator for the ACE-UKRI Research Excellence Center Grant (2024). She served as the UK Principal Investigator for an International Collaborative Grant with Qatar University (2022). Additionally, she has acted as a co-investigator for the NERC Cross Hopping funding in 2023. Another notable involvement is her role as a co-investigator for a CDT- EPSRC with Northumbrian Water Limited, with an annual funding of £60,000 from 2021 to 2024. In 2016, she successfully obtained an ESRC Impact Acceleration Grant worth £10,000. She has also secured many other income-generating sources, including recruiting fully sponsored (international) PhD. students and several institutional consultancy work.

 With over 20 years of teaching experience, Prof. Elnahass has delivered a wide range of research-based, accounting and finance modules across various Higher Education institutions, both nationally and internationally recognised. She has shared her expertise at esteemed institutions such as Lancaster University, Aston University, American University in Cairo, and Cairo University. She was nominated for a teaching award at NUBS in 2019/2020. During the period of 2018-2022, she served as the module leader for Stage 3 Management Accounting, including its streamline Erasmus module. This core module catered to a substantial cohort of 170+ students, and she successfully guided them through the subject matter. Additionally, she actively contributes as a member of the School's Development Group for Teaching and Enhancement, engaging in continuous improvement efforts to enhance the quality of teaching within the school. She has also been selected to be part of esteemed peer groups involved in different accreditation processes for NUBS. She led international accreditation assessment as a Panel Reviewer (e.g. Turan University, Kazakhstan) and has served as a member of the EQUIS accreditation Panel Assessment meetings in 2018 and 2022, the AACSB accreditation in 2019, demonstrating her commitment to maintaining and enhancing the quality of business education for her institution. Prof. Elnahass expertise extends beyond her primary institution, as she serves as an External Examiner for postgraduate programs at the University of Leicester, Queen Mary University of London and previous examiner at Newman Birmingham University for several postgraduate programs. Acted as External Panel Member for the Period Review of MSc. programs in accounting, finance and economics at both University of Bedfordshire (2024) and Coventry University. Her role as an External PhD (viva) examiner for Higher Education Academy (HEA) institutions further demonstrates her involvement in evaluating and assessing doctoral research. Throughout her career, Prof. Elnahass has demonstrated a strong commitment to postgraduate and PhD. supervision. She has an extensive record of successfully supervising and mentoring PhD. students, including the recruitment of fully sponsored international students. These supervisory activities encompass interdisciplinary research collaborations, such as joint supervision with departments in management, economics, and the School of Engineering. In addition, she takes on the role of a mentor and Performance and Development Review (PDR/PRP) reviewer for both Senior and Early Career staff. Furthermore, she actively supports undergraduate (UG) and postgraduate taught (PGT) students as a personal tutor in addition to leading and advising Research Associates affiliated to funded projects. Prof. Elnahass's dedication to teaching and pedagogical excellence is recognized through her Fellowship of the Higher Education Academy (HEA) of the U.K.

Key Links:

Linkedin

ResearchGate

 Twitter: MarwaElnahass

Research Interests:

1. Green Finance and Carbon Accounting.
2. ESG, Carbon Pricing and Capturing
3. Big Data and Data Analytics, Machine Learning.
4. Future of Audit and Data Innovation.
5. Banking, Finance and Corporate Governance: Governance Mechanims, Board/Audit Committee/CEOs Charateristics, Gender Diversity, Financial Reporting Quality..etc
6. Ethical finance, Islamic and conventional Banking.

Teaching:

• ACC 3000: Case Studies in Finance, Accounting & Business (2014-ongoing).
• ACC 3002: Management Accounting (2014-2022/Module Leader 2018-2022).
• ACC 3022: Erasmus, Management Accounting (Module Leader 2014-2022) 
• Executive MBA (2020 -2022). 

Ph.D Supervision (Completion - ongoing):

• Xinrui Jia: Disruptive Technology and Future of Audit. Successful completion in 2024 (1st Supervisor).
• Thomas James: The use of innovation is changing mobility. A study on the UK private hire and taxi industry. Successful completion in 2024 (Joint Supervisor with the Management Department).
• Rana Alharbi: Board Gender Diversity and Bank Finance Stability: Evidence from Alternative Banking Models. Successful Completion in 2022 (1st Supervisor).
• Quang Vu Trinh: Effects of Board Busyness on Financial Stability, Market Valuations and Dividend Payouts: Evidence from Alternative Banking Models. Successful Completion in 2019 (1^st Supervisor).
• Noora Yusuf: Internal Governance Mechanisms and Financial Reporting Quality: Evidence from Alternative Banking Systems. Sponsored by the University of Bahrain. Successful Completion in 2019 (1^st Supervisor).
• Khaled Alsaifi: Essays on Carbon Disclosure and Financial Consequences. Successful Completion in 2019 (Joint Supervisor).
• Mohammed Al Barrak: The Effect of Twitter Dissemination of Financial and Non-Financial Information on the Cost of Equity Capital. Successful Completion in 2019 (Joint Supervisor).
• Shaker Alkaabneh: Digital Economy and Ethics (Year 4).
• Aditi Adhikari: FinTech and Agile Business Practices (Year 4).
• Jinghui Li: Accounting and Finance (Year 3).
• Hend Alajaji: Accounting and Finance (Year 3).
• Ana Christy: WiRE/EPSRC Funded Project (Joint Supervision with Northumbrian Water and School of Engineering). 

• Articles

  • Elnahass M, Alharbi R, Mohamed T, McLaren J. Women Directors' Attributes and Demographics: New Insights into Bank Risk. Research in International Business and Finance 2024, 71, 102444.
  • Trinh VQ, Elnahass M, Pasiouras F. Personal Traits of CEOs and Cybersecurity-Related Disclosure. Journal of International Accounting, Auditing and Taxation 2024. In Press.
  • Elnahass M, Jia X, Crawford L. Governance Mediation in the Era of Disruptive Technologies: Unveiling New Perspectives on the Risk of Material Misstatements. Journal of Financial Reporting and Accounting 2024, ePub ahead of Print.
  • Elnahass M, Ahmed Y, Trinh VQ. Empowering Women to Lead Cybersecurity: The Effect of Female Executives on Disclosure Sentiment. International Journal of Finance and Economics 2024.
  • Elnahass M, Jia X, Crawford L. Disruptive technology and audit risks: Evidence from FTSE 100 companies. Emerging Markets Review 2024, 63, 101218.
  • Mair L, Elnahass M, Xiang E, Hawkins F, Siikamaki J, Hillis L, Barrie S, McGowan P. Corporate disclosures need a biodiversity outcome focus and regulatory backing to deliver global conservation goals. Conservation Letters 2024, ePub ahead of Print.
  • Ahmed M, Elnahass M. Being Famous Matters: Evidence from Cash Flow Volatility. International Review of Financial Analysis 2024, 93, 103165.
  • Marie M, Qi B, Elgammal M, Elnahass M. A more sustainable future: Can politically connected CEOs spur the nexus between ESG performance and firm financial performance?. Journal of International Financial Markets, Institutions and Money 2024, 96, 102056.
  • Christy A, Elnahass M, Amezaga J, Browne A, Heidrich O. A dynamic framework to align company climate reporting and action with global climate targets. Business Strategy and The Environment 2024, 33(4), 3103-3128.
  • Elnahass M, Alharbi R, Mohamed T, McLaren J. The Nexus among board diversity and bank stability: Implications from gender, nationality and education. Emerging Markets Review 2023, 57, 101071.
  • Trinh VQ, Cao ND, Li T, Elnahass M. Social Capital, Trust, and Bank Tail Risk: The Value of ESG Rating and the Effects of Crisis Shocks. Journal of International Financial Markets, Institutions and Money 2023, 83, 101740.
  • Elnahass M, Tahir M, AbdulRahman N, Salama A. Internal governance mechanisms and information value of banks’ earnings. Journal of Accounting in Emerging Economies 2023, 14(2), 450-488.
  • Trinh VQ, Cao ND, Elnahass M. Financial Stability: A ‘Vaccine’ for Tail Risk of the Global Banking Sector in the Shadow of the Pandemic. European Journal of Finance 2023, 29(7), 726-753.
  • Li T, Trinh VQ, Elnahass M. Drivers of Global Banking Stability in Times of Crisis: The Role of Corporate Social Responsibility. British Journal of Management 2023, 34(2), 595-622.
  • Chen XH, Tee K, Elnahass M, Ahmed R. Assessing the environmental impacts of renewable energy sources: A case study on air pollution and carbon emissions in China. Journal of Environmental Management 2023, 345, 118525.
  • Alharbi R, Elnahass M, McLaren J. Women Directors and Market Valuations: What are the "Wonder Women" Attributes in Banking?. Journal of International Financial Markets, Institutions and Money 2022, 80, 101611.
  • Alharbi R, Elnahass M, McLaren J. Women directors and market valuation: what are the 'Wonder woman' attributes in banking?. Journal of International Financial Markets, Institutions and Money 2022, 80, 101611.
  • Elnahass M, Marei M, Elgammal M. Terrorist Attacks and Bank Financial Stability: Evidence from MENA Economies. Review of Quantitative Finance and Accounting 2022, 59, 383-427.
  • Elnahass M, Salama A, Trinh VQ. Firm Valuations and Board Compensation: Evidence From Alternative Banking Models. Global Finance Journal 2022, 51, 100553.
  • Elnahass M, Salama A, Yusuf Noora. Earnings management and internal governance mechanisms: The role of religiosity. Research in International Business and Finance 2022, 59, 101565.
  • Trinh VQ, Kara A, Elnahass M. Dividend Payout Strategies and Bank Survival Likelihood: A Cross-Country Analysis. International Review of Financial Analysis 2022, 81, 102129.
  • Alsaifi K, Elnahass M, Al-Awadhi A, Salama A. Carbon disclosure and firm risk: evidence from the UK corporate responses to climate change. Eurasian Business Review 2022, 12, 505-526.
  • Abdelsalam O, Elnahass M, Ahmed H, Williams J. Asset securitizations and bank stability: Evidence from different banking systems. Global Finance Journal 2022, 51, 100551.
  • Saeed M, Elnahass M, Izzeldin M, Tsionas M. Yield Spread Determinants of Sukuk and Conventional Bonds. Economic Modelling 2021, 105, 165-191.
  • Trinh VQ, Elnahass M, Cao ND. The value relevance of bank cash Holdings: The moderating effect of board busyness. Journal of International Financial Markets, Institutions & Money 2021, 73, 101359.
  • Abdelsalam O, Elnahass M, Batten JA, Mollah S. New insights into bank asset securitization: The impact of religiosity. Journal of Financial Stability 2021, 54, 100854.
  • Elnahass M, Trinh VQ, Li T. Global Banking Stability in the Shadow of COVID-19 Outbreak. Journal of International Financial Markets, Institutions and Money 2021, 72, 101322.
  • Inkster B, Digital Mental Health Data Insights Group, Elliott K, Elnahass M, Smeddinck J. Early Warning Signs of a Mental Health Tsunami: A Coordinated Response to Gather Initial Data Insights From Multiple Digital Services Providers. Frontiers in Digital Health 2021, 2, 578902.
  • Trinh VQ, Elnahass M, Salama A. Board busyness and new insights into alternative bank dividends models. Review of Quantitative Finance and Accounting 2021, 56, 1289-1328.
  • Alsaifi K, Elnahass M, Salama A. Market responses to firms’ voluntary carbon disclosure: Empirical evidence from the United Kingdom. Journal of Cleaner Production 2020, 262, 121377.
  • Elnahass M, Omoteso K, Salama A, Trinh VQ. Differential market valuations of board busyness across alternative banking models. Review of Quantitative Finance and Accounting 2020, 55, 201–238.
  • Alsaifi K, Elnahass M, Salama A. Carbon Disclosure and Financial Performance: UK Environmental Policy. Business Strategy and the Environment 2020, 29(2), 711-726.
  • Albarrak MS, Elnahass M, Papagiannidis S, Salama A. The effect of twitter dissemination on cost of equity: A big data approach. International Journal of Information Management 2019, 50, 1-16.
  • Albarrak MS, Elnahass M, Salama A. The effect of carbon dissemination on cost of equity. Business Strategy and the Environment 2019, 28(6), 1179-1198.
  • Elnahass M, Doukakis L. Market valuations of bargain purchase gains: are these true gains under IFRS?. Accounting and Business Research 2019, 49(7), 753-784.
  • Trinh VQ, Elnahass M, Salama A, Izzeldin M. Board Busyness, Performance and Financial Stability: Does Bank Type Matter?. The European Journal of Finance 2019, 26(7-8), 774-801.
  • Karbhari Y, Muye IM, Hasan AF, Elnahass M. Governance Mechanisms and Efficiency: Evidence from an Alternative Insurance (Takaful) Market. Journal of International Financial Markets, Institutions & Money 2018, 56, 71-92.
  • Elnahass M, Izzeldin M, Steele G. Capital and Earnings Management: Evidence from Alternative Banking Business Models. The International Journal of Accounting 2018, 53(1), 20-32.
  • Abdelsalam O, Elnahass M, Mollah S. Religiosity and Bank Asset Securitization. SSRN 2017.
  • Abdelsalam O, Elnahass M, Mollah S. Asset Securitization and Bank Risk: Do Religiosity or Ownership Structure Matter?. SSRN 2017.
  • Elnahas M, Izzeldin M. Financial Services facing upheaval prior to IFRS 9 implementation. Snapshot 2016.
  • Abdelsalam O, Dimitropoulos P, Elnahass M, Leventis S. Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks. Journal of Economic Behavior and Organization 2016, 132(Supp), 155-173.
  • Elnahass M, Izzeldin M, Abdelsalam O. Loan loss provisions, bank valuations and discretion: a comparative study between conventional and Islamic banks. Journal of Economic Behavior and Organization 2014, 103(Supplement), S160-S173.
  • Hegazy M, Elnahas M. An Analysis of Multi-Location Audit Risk Factors and the Improvement of the Audit Process: An Empirical Study. Journal of Economics and Engineering 2012, 3(1).
  • Elnahass M, Hegazy M. An Empirical Study and Assessment of the Multiple Action Audit Risk Factors. Journal of Accounting, Management, and Insurance Review 2008, 385-425.

• Conference Proceedings (inc. Abstract)

  • Christy A, Heidrich O, Elnahass M, Amezaga J, Browne A, Moore A. Avoiding turmoil. Achieving targets. Attempting NetZero: Perspectives from the Water Sector. In: The 11th International Conference on Industrial Ecology. 2023, Leiden, the Netherlands: The International Society of Industrial Ecology.

• Report

  • Rosales R, Bellion P, Elnahass M, Heubaum H, Lim P, Lemaistre P, Siman K, Sjogersten S. Voluntary Carbon Markets in ASEAN: Challenges and Opportunities for Scaling Up. Imperial College London, 2021.

• Review

  • Elnahass M. Banking Governance, Performance and Risk-Taking (Conventional Banks versus Islamic Banks) by Faten Ben Bouheni, Chantal Ammi and Aldo Levy (2016) [Book review]. The International Journal of Accounting 2019, 54(3), 1980003.

• Working Papers

  • Abdelsalam O, Elnahass M, Mollah S. Religiosity and Bank Asset Securitization: Does Bank Type Matter?. 2017.
  • Hegazy M, Elnahass M. An Assessment of the Multilocation Audit Engagements for the Improvement of the Audit Efficiency and Effectiveness: An Empirical Study within the Egyptian Setting. 2011. In Preparation.