College of Business & Economics
El-Hussein El-Masry, Ph.D., C.P.A.
Department of Accounting
Dr. El-Masry is a Professor of Accounting at California State University, Los Angeles. His research interests are primarily in the areas of judgment and decision making in Accounting Information Systems and Auditing. In addition to his expertise in academia, his prior work experience is in the areas of governmental financial reporting, public accounting and training. Dr. El-Masry has published his research at several scholarly journals in Accounting and Information Systems including the Managerial Auditing Journal, Advances in Accounting, and the Review of Business Research. His current research focuses on the impact of regulation (the Sarbanes-Oxley Act) on the auditing profession and on the financial markets. Additionally, he is a reviewer for several academic journals and scholarly conferences including the International Journal of Auditing, the Managerial Auditing Journal and IBIMA. Dr. El-Masry has been a consultant for a number of companies in Southern California and in the Middle East. He is a Certified Public Accountant (CPA) and he has been listed in Who’s Who in Academia.
Ph.D. in Accounting, University of South Florida, 2003
M.B.A. in Accounting, University of Memphis, 1996
Certified Public Accountant (C.P.A.)
- El-Masry, E. and J. Reck. 2008. "Continuous Online
Auditing as a Response to the Sarbanes-Oxley Act". Managerial Auditing Journal. Vol. 23. Issue No. 8: PP 779-802.
- He, H., E.
El-Masry and Y. Wu. 2008. "Accounting
Conservatism of Cross-listing Firms in the Pre- and Post- Sarbanes Oxley
Periods." Advances in Accounting. Vol. 24. Issue No. 2
- El-Masry, E. and K. Hansen. 2008. "Factors Affecting
Auditors' Utilization of Evidential Cues: Taxonomy and Future Research
Directions." Managerial Auditing
Journal. Vol. 23. Issue No.1 PP: 26-50
- El-Masry, E., H. He, and M. Wang.
2008. "Training Accounting Students to Perform Unstructured Audit Tasks:
The Case of Going Concern Assessment." Review of Business Research. Vol. 8. Issue No. 4 PP: 16-35
- El-Masry, E. 2009. "Training Accounting Students on the
Prevention of Budgetary Slack and Its Impact on Feedback Seeking
Behavior." Training and Management
Development Methods. Vol. 23. Issue No. 2. PP: 1-12.
- Wang, M. and
E. El-Masry. 2009. "Assessments and Outcomes
of an ERP/SAP Fundamentals Course." Issues
In Information Systems. Vol. 10. Issue No. 1-2. PP: 109-114.
- El-Masry, E., M. Wang, and R. Hayes. 2010. "Integrating Oracle SQL into the Compilation of the Financial Statements." Review of Business Research. Vol. 10. Issue No. 1. PP: 133-141.
- Zhao, L. and E. El-Masry. 2013. " Assessing the Ability of the Direct Method Format of the Statement of Cash Flows to Boost Financial Analysts’ Judgment Accuracy " Journal of Human Resources and Adult Learning. Vol. 9. Issue No. 2. PP: 1-7.
- El-Masry, E., L. Zhao, and H. He. 2014. "Assessing the Impact of Cue Redundancy on Inexperienced Auditors’ Judgment Accuracy" Journal of International Financial Studies. Vol. 14. Issue No. 1. PP: 7-28
- El-Masry, E. 2014. "Materiality Thresholds in Continuous Auditing: Research Agenda and Training Materials" Journal of International Finance and Economics. Vol. 14. Issue No. 1. PP: 7-26
- California State University, Los Angeles, Professor, 2014 to Present
- California State University, Los Angeles, Associate Professor, 2009 to 2014
- California State University, Los Angeles, Assistant Professor, 2003 to 2009
- University of South Florida, Adjunct Professor and Instructor, 1998 to 2003
- University of Memphis, Graduate Teaching Assistant, 1995 to 1996
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