Peter Ghattas

Areas of Specialization:

• Accounting Professionalization
• Audit Oversight
• Audit Standards-setting process

Overview of a Recent Publication

Dr. Peter Ghattas, an Assistant Professor in the Department of Management, focuses on accounting professionalization, audit oversight, and audit standards-setting processes. He holds a PhD in Accounting/Auditing from the University of Southampton, an MSc in Accounting from the University of Central Florida, and a BSc in Accounting from Assiut University. 

Dr. Ghattas’ research explores the dynamics of public oversight in auditing practices. His 2023 paper, "Auditing the auditors: a performative 'spectacle' of public oversight," published in Accounting, Auditing & Accountability Journal, examines the establishment and evolution of the Egyptian Audit Oversight Unit (AOU). Using Debord's concept of the "Society of the Spectacle," Dr. Ghattas highlights how regulatory structures impact local auditing practices. The study employs primary data from interviews and secondary data from public documents to reveal the performative nature of public oversight, emphasizing its symbolic and tangible aspects. 

Dr. Ghattas illustrates the AOU’s journey from international best practices to a U.S.-style oversight model and its expanded mandate. His findings show that the AOU's mechanisms, while emphasizing spectacle, have limited effectiveness in improving auditing practices, primarily affecting smaller local firms. This research offers valuable insights for regulatory bodies and auditing professionals, bridging the gap between policy and practice in audit oversight. 

Ghattas, P., Soobaroyen, T., Uddin, S., & Marnet, O. (2023). Auditing the auditors: a performative “spectacle” of public oversight. Accounting, Auditing & Accountability Journal. AAAJ-08-2022-5957 https://doi.org/10.1108/AAAJ-08-2022-5957.