Prof. Ikechukwu Emmanuel. Okoye
Prof. Ikechukwu Emmanuel. Okoye is a PROFESSOR in UNIZIK BUSINESS SCHOOL Unit, Unizik Business School in Nnamdi Azikiwe University
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Staff Profile
Okoye Emmanuel Ikechukwu, is a Professor of Accountancy.
He, though born in Lagos, hails from Anambra, Awka South, Nibo. He has
numerous academic and professional qualifications such as PhD, MBA, BSc among
others. He is members of numerous professional bodies among which includes Nigerian
Institute of management (AMNIM), Association of National Accountants of Nigeria
(ANAN) and others. He is a fellow of The Academic of Management of Nigeria, among others. He has supervised over 200 MBA Students, over 85 MSc
Students and Co-Supervised over Sixty five (65) Ph.D Students. He is a Nigerian, married
with children. His Area of Specialization
are Public Sector Accounting, Forensic Accounting and Auditing.
Personal Information
Email: | |
Phone: | |
Address: | Unizik Business School, Unizik Business School, Nnamdi Azikiwe University, Awka. |
Faculty/Unit: | UNIZIK BUSINESS SCHOOL |
Department/Sub-Unit: | UNIZIK BUSINESS SCHOOL |
Social Profiles
Interest Areas
Academic Qualifications
| Degrees / Basic Certificates | |
|---|---|
| 1 | Nnamdi Azikiwe University, Awka. (Master Degree, January, 2001) January, 1996 to January, 2000 PhD Accountancy |
| 2 | Nnamdi Azikiwe University, Awka. (Master Degree, January, 1996) January, 1993 to January, 1995 MBA Accountancy |
| 3 | Nnamdi Azikiwe University, Awka. (Master Degree, January, 1993) January, 1990 to January, 1992 MBA Banking And Finance |
| 4 | Anambra State University Of Technology, Enugu. (Bachelor Degree, January, 1991) January, 1986 to January, 1990 B.Sc Accountancy |
Relevant/Working Experience
| 1 | Director, Unizik Business School January, 2021 to Present |
| 2 | Director, Public Private Partnership (PPP) January, 2021 to Present |
| 3 | Director, Nnamdi Azikiwe University Awka, Advisory Board of the Association of National Accountants of Nigeria (ANAN) Research Centre January, 2019 to Present |
| 4 | Associate Director Research, Unizik Business School January, 2016 to January, 2021 |
| 5 | Dean Faculty of Management Sciences, Nnamdi Azikiwe University, Awka January, 2008 to January, 2010 |
| 6 | HOD, Department of Accountancy, Nnamdi Azikiwe University, Awka January, 2003 to January, 2006 |
| 7 | Sub- Dean. Faculty of Management Sciences, Nnamdi Azikiwe University, Awka January, 2000 to January, 2002 |
| 8 | Ag. HOD, Department of Accountancy, Nnamdi Azikiwe University, Awka January, 1995 to January, 1996 |
| 9 | Lecturer, Nnamdi Azikiwe University January, 1994 to August, 0001 |
| 10 | Graduate Assistant, Nnamdi Azikiwe University April, 1992 to January, 1994 |
| 11 | Academic Adviser, Department of Accountancy, Nnamdi Azikiwe University, Awka January, 1992 to Present |
| 12 | Departmental Exams and Result Officer, Department of Accountancy, Nnamdi Azikiwe University, Awka January, 1992 to January, 1995 |
Creative Output
| Journal Articles | |
|---|---|
| 1 | 1Umenzekwe, P.C., 2Okoye, E.I.PhD, 3Nwoye, U.J.PhD, 4Adeniyi, S.I.PhD, & 5Uchegbu, C.U.. (2022, July), "VOLUNTARY DISCLOSURES OF HUMAN RESOURCE MANAGEMENT IN THE COVID-19 PANDEMIC FINANCIAL REPORTING ERA OF CONSUMER AND INDUSTRIAL GOODS FIRMS LISTED ON THE NIGERIA EXCHANGE GROUP", Journal of Global Accounting, Vol. 8, (Issue 2), pp 1-12 |
| 2 | Okoye,Emmanuel I., PhD, Adeniyi, Segun I., PhD, Ajala, A.M.. (2022, July), "EFFECT OF AUDIT FIRM SIZE AND AUDIT TENURE ON AUDIT QUALITY OF SELECTED LISTEDFIRMS IN NIGERIA", Journal of Global Accounting, Vol. 8, (Issue 2), pp 48-57 |
| 3 | Ofurum, Darlington I. Okoye, Emmanual I. Ezejiofor, Raymond A.. (2021, December), "CORPORATE TAX SHIELD AND EARNINGS MANAGEMENT: AN EMPIRICAL ANALYSIS OF COMMERCIAL BANKS IN NIGERIA", African Journal of Business and Economic Development, Vol. 1, (Issue 12), pp 1-12 |
| 4 | Ofurum, Darlington I. Okoye, Emmanuel I.. (2021, December), "EFFECT OF CORPORATE TAX SHIELD ON EARNINGS MANAGEMENT IN NIGERIAN COMMERCIAL BANKS", International Journal of Advanced Academic Research, Vol. 7, (Issue 12), pp 28-39 |
| 5 | Ofurum, Darlington I. Okoye, Emmanuel I.. (2021, December), "EFFECT OF CORPORATE TAX SHIELD ON EARNINGS MANAGEMENT IN NIGERIAN COMMERCIAL BANKS", International Journal of Advanced Academic Research, Vol. 7, (Issue 12), pp 28-39 |
| 6 | Emmanuel Uniamikogbo, Emma I. Okoye, Arowoshegbe O. Amos.. (2021, March), "Income Diversification and Financial Performance of Selected Deposit Money Banks in Nigeria", International Journal of Applied Management Sciences and Engineerin, Vol. 8, (Issue 1), pp 89-104 |
| 7 | Carl Madawa Seiyaibo, FCA, M. Sc, MBA. Emma Ikechukwu Okoye, Ph. D, CNA, MBA. (2021, August), "Financial Reporting Quality and Non-financial Corporate PerformanceIndices: Does Demographic Attributes matter for Nigerian Firms?", Journal of Research in Humanities and Social Science, Vol. 9, (Issue 8), pp 45-54 |
| 8 | EFERAKEYA Idowu, IFURUEZE Mershack, OKOYE Emma.. (2021, June), "Accounting information and share price of firms listed in Nigeria: Pre and Post IFRS approach", Delsu Journal of Management Sciences, Vol. 3, (Issue 1), pp 220-237 |
| 9 | Emmanuel Uniamikogbo, Emma I. Okoye, Akonye Chinazu.. (2020, September), "Non-Interest Income and Financial Performance of Selected Deposit Money Banks in Nigeria", International Journal of Business Strategy and Automation, Vol. 1, (Issue 3), pp 52-66 |
| 10 | Hope Ifeoma Orjinta and Emma I. Okoye.. (2020, June), "Executive perks and performance of quoted consumer goods firms in Nigeria", Innovative Space of Scientific Research Journals, Vol. 29, (Issue 3), pp 319-330 |
| 11 | Okoye, Emmanuel Ikechukwu and Ndum, Ngozi Blessing. (2020, December), "Effect of Sustainability Reporting on Economic Value Added of Manufacturing Firms Listed on Nigeria Stock Exchange", British Journal of Economics, Management & Trade, Vol. 26, (Issue 10), pp 15-33 |
| 12 | Carl Madawa Seiyaibo, Emma Ikechukwu Okoye. (2020, December), "Determinants of Financial Reporting Quality in Quoted Manufacturing Firms: Nigerian Evidence", Trendy Economics and Management, Vol. 14, (Issue 36), pp 59-72 |
| 13 | Gospel J Chukwu, IJ Damiebi, Emma I Okoye. (2019, September), "Firm-Specific Attributes and the Value Relevance of Accounting Information in Nigeria", International journal of business and management, Vol. 14, (Issue 10), pp 12-20 |
| 14 | Emmanuel Okoye, Eze Nwoka Ndah. (2019, March), "Forensic Accounting And Fraud Prevention in Manufacturing Companies in Nigeria", International Journal of Innovative Finance and Economics Research, Vol. 7, (Issue 1), pp 107-116 |
| 15 | E. Eze & E. I Okoye. (2019, February), "Forensic Accounting and Fraud Detection and Prevention in Imo State Public Secto", International Accounting and Taxation Research, Vol. 2, (Issue 4), pp 12-26 |
| 16 | Onyefulu Deborah Iyinomen; Professor Emma Okoye,Dr. Orjinta Ifeoma. (2019, December), "Financial Risk And Performance Of Deposit Money Bank: Evidence From West African Countries", International Journal of Innovative Finance and Economics Research, Vol. 7, (Issue 4), pp 152-162 |
| 17 | Okoye, E.I , Ozue, C.C.. (2019, March), "EFFECT OF ECONOMIC CRIME CONTROL ON THE PERFORMANCE OF GOVERNMENT ENTITIES IN NIGERIA", EPRA International Journal of Research and Development (IJRD), Vol. 4, (Issue 3), pp 76-84 |
| 18 | James Ike Ugwu, Emma Ike Okoye. (2018, June), "Accounting for the Effect of Foreign Direct Investment on Economic Growth, Post IFRS Adoption in Selected Sub-Saharan African Countries (1999-2015)", International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 8, (Issue 2), pp 73-94 |
| 19 | Emma I Okoye, Ugochukwu J Nwoye. (2018, December), "IFRS Compliance Appraisal: Evidence from Nigeria and Ghana", Academic Journal of Economic Studies, Vol. 4, (Issue 4), pp 19-27 |
| 20 | Emmanuel Ikechukwu Okoye, Dr Nwoye, Mary-Fidelis Chidoziem Abiahu. (2018, August), "Forestalling Ingenious Approach to Financial Reporting in Post IFRS Regime in Dangote Cement Company Nigeria PLC", International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 8, (Issue 2), pp 259-271 |
| 21 | Chidiebele Onyali, Emmanuel Ikechukwu Okoye, Chinedu Okerekeoti. (2018, May), "Determinants of Triple Bottom Line Disclosure Practice of Listed Manufacturing Firms on the Nigerian Stock Exchange", Asian Journal of Economics, Business and Accounting, Vol. 5, (Issue 3), pp 1-17 |
| 22 | HI Orjinta, EI Okoye. (2018, December), "Corporate Board and Classification Shifting of Earnings Management: Evidence from Non-financial Firms in Sub- Saharan Africa", Accounting and Taxation Review, University of Benin, Vol. 2, (Issue 4), pp 27-45 |
| 23 | EI Okoye, AN Odum, C Odum. (2017, September), "Effect of Balanced Scorecard on Firm Value: The Case of Quoted Manufacturing Companies in Nigeria", International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD), pp 1-24 |
| 24 | Chinedu Okerekeoti, Emmanuel Ikechukwu Okoye. (2017, July), "Treasury Single Account (TSA) in Nigeria: A Theoretical Perspective", International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD), pp 1-19 |
| 25 | Amahalu Nestor Ndubuisi, Okoye Emmanuel Ikechukwu, Nweze Chike Leonard,Obi Juliet Chinyere, Okika Elochukwu Christian.. (2017, July), "Effect of Capital Adequacy on Financial Performance of Quoted Deposit Money Banks in Nigeria", The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD), Vol. 1, (Issue 2), pp 841-862 |
| 26 | Iroha IR , Okoye E , Osigwe CA , Moses IB *, Ejikeugwu CP and Nwakaeze AE 1. (2017, April), "Isolation, Phenotypic Characterization and Prevalence of ESBL-Producing Escherichia Coli and Klebsiella Species from Orthopedic Wounds in National Orthopedic Hospital Enugu (NOHE), South East Nigeria", Journal of Pharmaceutical Care & Health Systems, Vol. 4, (Issue 4), pp 1-5 |
| 27 | O. O. Aigienohuwa, E. I. Okoye, PhD, E. Uniamikogbo. (2017, December), "Forensic Accounting and Fraud Mitigation in the Nigerian Banking Industry", International Accounting and Taxation Research Group, Vol. 1, (Issue 1), pp 177-195 |
| 28 | IR Iroha, E Okoye, CA Osigwe, IB Moses, CP Ejikeugwu, AE Nwakaeze1. (2017, March), "Isolation, Phenotypic Characterization and Prevalence of ESBL-Producing Escherichia Coli and Klebsiella Species from Orthopedic Wounds in National Orthopedic Hospital Enugu (NOHE), South East Nigeria", Journal of Pharmaceutical Care & Health Systems, Vol. 4, (Issue 5), pp 1-5 |
| 29 | Emmanuel Ikechukwu Okoye, Austin Odum, Mary-Fidelis Chidoziem Abiahu, Chinwe Odum. (2017, October), "Impact of Balanced Scorecard on Firm Value of Quoted Manufacturing Companies in Nigeria", The Nigerian Accountant, Vol. 50, (Issue 4), pp 38-44 |
| 30 | Benjamin Ezugwu Onodi, Emmanuel Ikechukwu Okoye, Amaechi Egbunike. (2017, April), "Application of Fraud Box-Key Model in the Determination of Fraud Risk Factors: Evidence from Banks in Nigeria", Journal of Global Accounting, Vol. 5, (Issue 1), pp 99-112 |
| 31 | Emmanuel Ikechukwu Okoye, Emmanuel Omokhetana Uniamikogbo, Adeusi Amos Sunday. (2017, August), "Accounting Skills for Sustainable Entrepreneurial Development: A Study of Selected Small and Medium Scale Enterprises in Edo State, Nigeria", The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD), pp 20-40 |
| 32 | Edesiri Godsday Okoro, Emmanuel Ikechukwu Okoye. (2017, July), "Pension Investment Funds Analysis: A Variance-Comparison Tests of Non-Contributory (Pre) and Contributory (Post) Schemes in Nigeria", The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD), pp 66-74 |
| 33 | Emmanuel Ikechukwu Okoye, Leonard Amaefule, Ulumma Onyekpere. (2016, November), "Implications of Corporate Social Responsibility Practice on Manufacturing Firms’ Performance in Nigeria", International Conference of the Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, 8th-10th November, 2016, Vol. 27, (Issue 1), pp 1-18 |
| 34 | Professor Emmanuel Ikechukwu Okoye. (2016, August), "Anatomy of Fraud and Corruption in Nigeria: A Search for the Pandora Box and Panacea", 32nd Inaugural Lecture of Nnamdi Azikiwe University, Awka, Anambra State, Nigeria., Vol. 1, (Issue 1), pp 1-85 |
| 35 | Godsday Edesiri Okoro, Emmanuel Ikechukwu Okoye. (2016, December), "Taming Creative Accounting Via International Financial Reporting Standards: The Nigerian Scenario", Business Trend, Vol. 6, (Issue 4), pp 11-17 |
| 36 | Edesiri Godsday Okoro, Emmanuel Ikechukwu Okoye. (2016, December), "Taming Creative Accounting Via International Financial Reporting Standards: The Nigerian Scenario", Business Trends, Vol. 6, (Issue 4), pp 11-17 |
| 37 | Emma Okoye, CS Okaro, Gloria O Okafor. (2015, May), "Fighting the Scourge of Audit Failures in Nigeria- the Search for Audit Quality", International Journal of Academic Research in Business and Social Sciences, Vol. 5, (Issue 5), pp 105-114 |
| 38 | Uche Lucy Onyekwelu, Emma Okoye, Uche Boniface Ugwuanyi. (2014, May), "External Debts Management Strategies in Developing Economies: An Impact Assessment on Selected Economic Indices of Nigeria (2002–2011)", International Journal of Economics and Finance, Vol. 6, (Issue 8), pp 137-152 |
| 39 | Emmanuel Ikechukwu Okoye, AJ Avwokeni. (2014, September), "Cashless Economy, Tax Evasion and the Behaviour of Self-Employed and Professionals in Nigeria", ICAN Journal of Accounting & Finance, Vol. 3, (Issue 1), pp 80-87 |
| 40 | Afuberoh, Dennis. and Okoye Emmanuel,. (2014, March), "The Impact of Taxation on Revenue Generation in Nigeria: A Study of Federal Capital Territory and Selected States", International Journal of Public Administration and Management Research, Vol. 2, (Issue 2), pp 22-47 |
| 41 | Okoye, E.I. & Gbegi, D.O.. (2013, March), "Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State", International Journal of Academic Research in Business and Social Sciences, Vol. 3, (Issue 3), pp 1-19 |
| 42 | Nwoye Ugochukwu J.1*, Okoye Emma I. 2, and Oraka Azubuike O.3. (2013, November), "Beneish Model as Effective Complement to the Application of SAS No. 99 in the Conduct of Audit in Nigeria", Management and Administrative Sciences Review, Vol. 2, (Issue 6), pp 640-655 |
| 43 | Okoye, E.I. & Gbegi, D.O.. (2013, January), "An Evaluation of Forensic Accountants to Planning Management Fraud Risk Detection Procedures", Global Journal of Management and Business Research, Vol. 13, (Issue 1), pp 75-90 |
| 44 | Okoye, E.I. & Gbegi, D.O.. (2013, March), "Effective Value Added Tax: An Imperative for Wealth Creation in Nigeria", Global Journal of Management and Business Research., Vol. 8, (Issue 1), pp 91-100 |
| 45 | I. Okoye, 1 Anthony O. Onyekweli and 2 Olobayo O. Kunle. (2012, March), "Solid State Characterization of Anacardium occidentale Gum", Research Journal of Applied Sciences, Engineering and Technology, Vol. 1, (Issue 2), pp 3709-3716 |
| 46 | OC Akenbor, Emma I Okoye. (2012, August), "The Adoption of Strategic Management Accounting in Nigerian Manufacturing Firms", AFRREV IJAH: An International Journal of Arts and Humanities, Vol. 1, (Issue 3), pp 270-287 |
| 47 | Okaro Sunday Chukwunedu, Emmanuel Ikechukwu Okoye. (2012, April), "The Introduction of Accrual Accounting in the Public Sector of Nigeria - The Perception of Auditors, Preparers of Financial Statements and Accounting Academics", Preparers of Financial Statements and Accounting Academics (April 18, 2012), pp 1-34 |
| 48 | EI Okoye. (2011, June), "Preliminary phytochemical analysis and antimicrobial activity of seeds of Carica papaya", Journal of Basic Physical Research, Vol. 2, (Issue 1), pp 66-69 |
| 49 | Emma Ik Okoye and S C Okaro. (2011, September), "Forensic Accounting and Audit Expectation Gap - The Perception of Accounting Academics", The Perception of Accounting Academics,, Vol. 1, (Issue 6), pp 1-35 |
| 50 | Akenbor, Cletus O, Okoye, Emma I. (2011, November), "An Empirical Investigation of Value-Chain Analysis and Competitive Advantage in the Nigerian Manufacturing Industry", An International Multidisciplinary Journal, Ethiopia, Vol. 5, (Issue 6), pp 188-198 |
| 51 | I. Okoye*, Anthony O. Onyekweli and Olubayo O. Kunle. (2011, May), "Okra gum- an economic choice for the amelioration of capping and lamination in tablet", Scholars Research Library, Vol. 2, (Issue 2), pp 30-42 |
| 52 | Emmanuel Ikechukwu Okoye and Cletus Akenbor. (2011, April), "Competitor Accounting and Corporate Profitability of Manufacturing Firms in Nigeria", ESUT Journal of Management Sciences, Vol. 6, (Issue 1), pp 1-15 |
| 53 | Emmanuel Ikechukwu Okoye, Cletus Akenbor. (2010, November), "Enhancing the Effectiveness of Audit Committee in Nigerian Manufacturing Companies", Journal of Policy and Development Studies, Vol. 4, (Issue 2), pp 1-15 |
| 54 | Okoye, E. I. and Iwuagwu, M. A.. (2010, February), "Physicochemical equivalence of some brands of Nifedipine retard tablets available in Nigeria", African Journal of Biotechnology, Vol. 9, (Issue 8), pp 1274-1279 |
| 55 | Emmanuel Ikechukwu Okoye, Cletus Akenbor, Stella O Enaini. (2010, December), "Oil and Gas Production and the Socio-Economic Development of the Niger-Delta Region of Nigeria", International Journal of Sustainable Development, Vol. 3, (Issue 5), pp 42-49 |
| 56 | Okoye, E. I.1*, Onyekweli, A. O.1, Ohwoavworhua, F. O.2 and Kunle, O. O.2. (2009, August), "Comparative study of some mechanical and release properties of paracetamol tablets formulated with cashew tree gum, povidone and gelatin as binders", African Journal of Biotechnology, Vol. 8, (Issue 16), pp 3970-3973 |
| 57 | Prof. Okoye, E.I.. (2009, July), "Forensic Accounting in Developing Economies Problems and Prospects", University Advanced Research Journal,, Vol. 1, (Issue 1), pp 1-15 |
| 58 | Emmanuel Ikechukwu Okoye and Cletus Akenbor. (2008, September), "Strategic Management Accounting Practices in a Competitive Environment: A Theoretical Exposition", ABSU JOURNAL OF MANAGEMENT SCIENCES (JOMS), Vol. 4, (Issue 2), pp 1-18 |
Academic Leadership Qualities
| Contributions to the University/Society | |
|---|---|
| 1 | National President, "Nibo Christian Brethren Association" (January, 2002 to January, 2007) |
| 2 | National Secretary, "Nibo Christian Brethren Association" (January, 1999 to January, 2002) |
| 3 | Regional Campus Fellowship Chairman, "Scripture Union" (January, 1997 to January, 2003) |
| 4 | National Vice President, "Nibo Christian Brethren Association" (January, 1995 to January, 1999) |
Relevant Events Attended
| Conferences | |
|---|---|
| 1 | "Annual Conference of Certified National Accountants", (--), 3rd December, 2014 to 6th December, 2014; Abuja International Conference Centre |
| 2 | "Annual Financial Reporting Summit on Financial Reporting Framework and Governance", (Financial Reporting Council of Nigeria), 25th May, 2013 to 25th June, 2013; Sheraton Lagos Hotel, Ikeja |
| Workshops | |
| 1 | "Workshop on National Code of Corporate Governance: A New Regulatory Benchmark for Nigeria", (--), 4th December, 2014 to 6th December, 2014; Sheraton Lagos Hotel, Ikeja |
| 2 | "Retreats cum workshop for Board Members and key Management staff", (Financial Reporting Council (FRC) of Nigeria), 21st August, 2014 to 24th August, 2014; Transcorp Metropolitan Hotel, Calabar, Cross River state |
| 3 | "Strategic Retreat for Governing Council Members and key Management Staff", (Financial Reporting Council of Nigeria), 18th June, 2014 to 21st June, 2014; Equity Resort Hotel, Ijebu Ode, Ogun State |
| 4 | "IPSAS, IFRS and Curriculum Development National Workshop", (IPSAS, IFRS), 12th May, 2014 to 17th May, 2014; NUC Auditorium, Abuja |
| Other Events | |
| 1 | "Basic Training In Public Private Partnership (PPP)", (Hills and Hills Nigeria Limited), 15th June, 2021 to 17th June, 2021; NIZIK Business School, Nnamdi Azikiwe University Awka, |
| 2 | "Resilience For Sustainability: Revisiting Management Practices And Strategizing For The Future", (Northcap University,), 26th March, 2021 to 27th March, 2021; Gurugram, India |