Summary

Dr Mohamed Hessian is a Senior Lecturer and Course Leader at the University of Portsmouth London campus. He is actively involved in teaching across undergraduate and postgraduate levels and contributes to programme leadership, assessment design, marking and moderation, and wider quality assurance activities.

Biography

Dr Mohamed Hessian is a Senior Lecturer in Accounting and Finance with over 17 years. Hessian worked as Subject Lead for Accounting and Finance at Cardiff University International Study Centre, where he provided academic leadership in module design, assessment strategy, and quality assurance.

Hessian is an Honorary Associate Lecturer at the University of Liverpool, contributing to postgraduate distance-learning programmes. He is a Fellow of the UK Higher Education Academy (FHEA), a Certified Management Accountant (CMA), and holds an ACCA Diploma in International Financial Reporting Standards (IFRS).

An active researcher, Dr Hessian has published in high-ranking peer-reviewed journals including the Journal of Financial Reporting and Accounting (JFRA), the International Journal of Accounting, Auditing and Taxation, and the Journal of Applied Accounting Research. Hessian also contributes as an ad hoc peer reviewer for several internationally recognised journals.

He has reviewed for Business Strategy and the Environment, the International Journal of Emerging Markets, the Journal of Financial Reporting and Accounting (JFRA), the Journal of Accounting Literature, Cogent Business & Management, and Review of Accounting and Finance. In 2024, he was appointed as an External Examiner for the BSc Accounting and Finance programme at Oxford Brookes University.

Research interests

• Earnings Management and Financial Reporting Quality
• Board Gender Diversity and ESG (Environmental, Social, and Governance) Performance
• Cash Flow Opacity and Financial Transparency
• Sustainability Committees and ESG Governance Structures
• IFRS Adoption in Emerging and Developed Economies
• Corporate Governance and Accountability
• Non-Audit Services and Their Impact on Reporting Practices
• Financial Well-being and Strategic Financial Decisions
   

Publications

• Hessian, M., Zalata, A. and Hussainey, K. (2025). “Does the board of directors and their stock ownership mitigate interest payment classification shifting? UK evidence.” Journal of International Accounting, Auditing and Taxation. https://doi.org/10.1016/j.intaccaudtax.2024.100677
• Hessian, M., Zalata, A. and Hussainey, K. (2024). “The effect of non-audit fees on interest payments classification shifting: Does internal governance and firm financial well-being matter?” Journal of Applied Accounting Research, e-pub ahead of print (23 May 2024). https://doi.org/10.1108/JAAR-05-2023-0135
• Hessian, M. (2024). “Monitoring female directors and earnings management: Does corporate governance matter?” Cogent Business and Management, 11(1).
• https://doi.org/10.1080/23311975.2024.2396538
• Hessian, M. (2024). “The joint effect of earnings management and efficiency of cash management on firms’ financial well-being: Evidence from Egypt.” Journal of Financial Reporting and Accounting.
• https://doi.org/10.1108/JFRA-07-2024-0388

Teaching responsibilities

I currently teach Business Accounting at Level 4 (Business Accounting (M34116)). I also supervise undergraduate dissertations (Dissertation module M34414).

In prior years, I have taught both undergraduate and postgraduate modules, including:

• Introduction to Accounting
• Foundations of Business Accounting
• Fundamentals of Finance
• Managing Finance I
• Managing Finance II
• Research Methods
• Finance and Data Analysis for Managers