Dr. Nwekemezie Augustine Odum
Dr. Nwekemezie Augustine Odum is a PROFESSOR in ACCOUNTANCY Department, Faculty Of Management Sciences in Nnamdi Azikiwe University
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Staff Profile
My name is Dr. Augustine Nwekemezie Odum, a Nigerian of Anambra State origin. Presently, an Associate Professor of Accountancy and Sub-Dean, Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, Nigeria. I am happily married with two lovely children. Professionally, I am a Barrister at Law (BL) and a Certified National Accountant (CNA). My research interest borders on taxation laws and auditing (including forensic audit).
Personal Information
Email: | |
Phone: | |
Address: | Accountancy, Faculty Of Management Sciences, Nnamdi Azikiwe University, Awka. |
Faculty/Unit: | FACULTY OF MANAGEMENT SCIENCES |
Department/Sub-Unit: | ACCOUNTANCY |
Social Profiles
Interest Areas
Academic Qualifications
| Degrees / Basic Certificates | |
|---|---|
| 1 | Nnamdi Azikiwe University, Awka. (Bachelor Degree, July, 2010) October, 2006 to July, 2010 LL.B Civil Law |
| 2 | Nnamdi Azikiwe University, Awka. (Doctor of Philosophy, December, 2009) October, 2003 to May, 2009 Ph.D Accountancy |
| 3 | The University Of Nigeria. (Bachelor Degree, February, 2009) September, 2005 to August, 2008 B,Sc Accountancy |
| 4 | Nnamdi Azikiwe University, Awka. (Master Degree, August, 2002) June, 2000 to June, 2002 MBA Marketing |
| 5 | Nnamdi Azikiwe University, Awka. (Master Degree, August, 2001) October, 1997 to December, 1999 MBA Accountancy |
| 6 | Nnamdi Azikiwe University, Awka. (Post-Graduate Degree, May, 1997) September, 1995 to April, 1997 PGD Accountancy |
| 7 | The Federal Polytechnic, Idah, Kogi State. (HND, January, 1994) September, 1991 to January, 1994 HND Business Administration HND Business Administration |
| 8 | Anambra State Polytechnic, Oko. (OND, June, 0019) September, 1987 to September, 1990 OND Business Administration Business Administration |
Relevant/Working Experience
| 1 | Reader, Nnamdi Azikiwe University, Awka October, 2018 to September, 2021 |
| 2 | Senior Lecturer, Nnamdi Azikiwe University, Awka October, 2015 to September, 2018 |
| 3 | Lecturer, Unizik Business School June, 2013 to August, 2016 |
| 4 | Lecturer 1, Nnamdi Azikiwe University, Awka January, 2012 to September, 2015 |
| 5 | Lecturer II, St. Paul College, Awka (In Affiliation With University Of Nigeria Nsukka) October, 2008 to January, 2012 |
| 6 | Assistant Lecturer(Part-time), Department Of Accountancy, Nnamdi Azikiwe University, Awka May, 2006 to September, 2008 |
| 7 | Branch Manager, New Era Insurance Company Ltd, Awka. April, 1998 to January, 2002 |
| 8 | Assistant Marketing Manager, British American Insurance PLC, Awka October, 1995 to March, 1998 |
| 9 | Subject Teacher, Illudum High School, Ekiti State September, 1994 to July, 1995 |
Creative Output
| Books | |
|---|---|
| 1 | Odum, A. N. & Odum, C. G.. (2021, July) Essential Of Audit And Assurance Services, 3rd Edition SCOA Heritage Nigeria Limited |
| 2 | Odum, A. N.. (2017, November) A Primer On Cost And Management Accounting, 2nd Edition SCOA Heritage Publications Nigeria Limited, pp 431 |
| 3 | Odum, A. N.. (2014, March) Business Law Practice FAB ANIEH Education Books |
| Book Chapters | |
| 1 | Odum, A. N. & Odum, C. G.. (2021, January) The Legal Liability Inherent in the Practice of Public Accounting , pp 204 -211 |
| Journal Articles | |
| 1 | C.G. Odum, A.N. Odum. (2021, ), "Firm Attributes And Investment Performance Of Nigerian Listed Agricultural Firms And Fulani Herdsmen- Farmers Attack", Unknown Journal or Publisher |
| 2 | Odum, A. N., Odum, C.G. & Chidume, V.. (2021, May), "Effect Of Board Heterogeneity On Audit Quality Of Banks In Nigeria", International Journal of Advanced Finance and Accounting, Vol. 3, (Issue 2), pp 40 - 51 |
| 3 | Odum, A. N., Odum, C. G. & Chukwu, E. E.. (2021, May), "Residual Audit Fees And Earnings Informativeness Of Quoted Manufacturing Firms In Nigeria", Contemporary Journal of Management, Vol. 3, (Issue 2), pp 23 - 39 |
| 4 | Odum, A. N., Odum, C. G. & Maduka, O. R.. (2020, August), "Effect Of Financial Crime On The Nigerian Financial System", Journal of Accounting Information and Innovation, Vol. 6, (Issue 8), pp 48 - 59 |
| 5 | Odum A. N., Odum, C. G. & Okika, F. O.. (2020, August), "Effect Of Cash Holding On Financial Performance Of Quoted Consumer Goods Firms In Nigeria", Advance Journal of Management, Accounting and Finance, Vol. 5, (Issue 8) |
| 6 | Odum, A. N., Odum, C. G. & Adeoti, M.. (2020, August), "Effect Of Tax Incentives On Financial Performance Of Industrial Goods Firms In Nigeria", European Journal Of Accounting, Finance And Investment, Vol. 6, (Issue 8), pp 24 - 32 |
| 7 | Odum, A.N., Odum, C.G., Omeziri, R.I. & Egbunike, C.F.. (2019, January), "Impact Of Dividend Payout Ratio On The Value Of Firm: A Study of Companies Listed on the Nigerian Stock Exchange", Indonesian Journal of Contemporary Management Research, Vol. 1, (Issue 1), pp 25 - 34 |
| 8 | Alao, B. B. & Odum, A. N.. (2019, December), "Fighting Fraud In Nigeria Banking Industry: An Examination Of The Impact Of Forensic Auditing", International Journal of Academic Multidisciplinary Research, Vol. 3, (Issue 12), pp 22 - 32 |
| 9 | Odum, A. N. & Odum, C. G.. (2019, January), "Sustainability Balance Scorecard And Firm Value", Indonesian Journal of Corporate Governance and Social Responsibility, Vol. 1, (Issue 1) |
| 10 | John, E. I. & Odum, A. N.. (2019, January), "Effects Of Financial Intermediation On Economic Development Of Nigeria", IOSR Journal of Economics and Finance, Vol. 10, (Issue 1), pp 23 - 32 |
| 11 | Odum A. N. & Egbunike, F. C.. (2019, December), "External Auditor Selection Choice: A Multinomial Logistic Regression Approach", Indonesian Journal of Contemporary Management Research, Vol. 1, (Issue 1), pp 9 - 20 |
| 12 | Odum, A. N., Odum, C. G. & Okoye, G. O.. (2019, April), "The Impact Of Financial Slack On Firm Performance In A Recessed Economy: The Nigerian Experience", Indonesian Journal of Contemporary Management Research, Vol. 1, (Issue 2), pp 69 - 76 |
| 13 | Odum, A. N., Odum, C. G. & Egbunike, F. C.. (2018, May), "Effects of Direct Income Tax on Gross Domestic Product: Evidence from the Nigeria Fiscal Policy Framework", Indonesian Journal of Applied Business and Economic Research |
| 14 | Egbunike, F. C. & Odum, A. N.. (2018, January), "Board Leadership Structure And Earnings Quality: Evidence From Quoted Manufacturing Firms In Nigeria", Asian Journal of Accounting Research |
| 15 | Odum, A. N., Odum, C. G. & Amugo, R. N.. (2018, May), "Effect Of Income Tax Variability On Investment Under Uncertainty And Irreversibility: A Study Of Nigerian Listed Firms", Afro Asian Journal of Science and Technology, Vol. 5, (Issue 1), pp 1 - 24 |
| 16 | Aroh J.C., Aroh N.N., Odum A.N.. (2018, August), "Cash Holding Management As A Correlate For Firm Performance", Afro Asian Journal of Science and Technology |
| 17 | Aroh, J. C., Aroh, N. N. & Odum, A. N.. (2018, June), "The Influence Of Abnormal Directors' Compensation On Corporate Performance In Nigeria", Caribbean Journal Of Science And Technology, Vol. 6, (Issue 1), pp 18 - 28 |
| 18 | Odum, A. N., Okoye, G. O. & Odum, C.G. (2017, January), "Audit Report And Corporate Governance: Effect On Firms Performance In Nigeria", Journal of Theoretical and Applied Statistics, Vol. 6, (Issue 1), pp 1 - 9 |
| 19 | Odum, A. N. & Odum, C. G.. (2017, January), "Impact Of Financial Leverage On Dividend Policy Of Selected Manufacturing Firms In Nigeria", IDOSR Journal of Science and Technology, Vol. 2, (Issue 1), pp 57 - 67 |
| 20 | Aroh, J. C., Odum, A. N. & Odum, C. G.. (2017, October), "Determinants Of Auditor Switch: Evidence From Quoted Companies In Nigeria", International Journal of Management Research and Business Strategy, Vol. 6, (Issue 4) |
| 21 | Odum, A.N., Aroh, J.C. & Odum, C. G.. (2017, October), "Effect Of Human Capital Accounting Information On Market Value Of Quoted Manufacturing Firms In Nigeria", International Journal of Management Research and Business Strategy, Vol. 6, (Issue 4), pp 41 - 54 |
| 22 | Odum, A. N., Odum, C. G. & Chukwu, E. E.. (2017, March), "Technological Infrastructure Investments and Financial Performance of Banks in Nigeria", IDOSR Journal of Current Issues in Social Sciences, Vol. 3, (Issue 1), pp 1 - 22 |
| 23 | Okoye, E. I., Odum, A. N., Chidoziem, A. M. & Odum, C. G.. (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 |
| 24 | Odum, A.N., Odum, C. G. & Omeziri, I.. (2017, September), "Infusing Entrepreneurial Spirit In The Accounting Profession: A Study Of Selected Audit Firms In Nigeria", African Journal of Basic and Applied Sciences, Vol. 9, (Issue 6), pp 332-337 |
| 25 | Odum A.N., Okegbe T.O.. (2015, ), "Stemming The Tide Of Tax Delinquencies In Nigeria", Proceedings of 2015 International Conference Department of Accountancy |
| 26 | Odum, A. N., Ifurueze, M. & Kiabel, B. D.. (2015, April), "The Role of a Forensic Accountant as an Expert Witness in Court", Journal of Global Accounting, Vol. 3, (Issue 1), pp 79 - 85 |
| 27 | Okoye, E. I., Chiekezie, N. R., Egbunike, P. A. & Odum, A. N.. (2015, June), "Modelling for the Effects of Competitors Focused Accounting on Financial Performance in Selected Manufacturing Companies Listed on Nigeria Stock Exchange", Social and Basic Sciences Research Review, Vol. 3, (Issue 6), pp 296 - 309 |
| 28 | Ogbada, E. I. & Odum, A. N.. (2014, February), "Evaluating The Financial Implication Of Arms Struggle In The Niger Delta Region Of Nigeria", International Centre for Business Research, Vol. 3, (Issue 2), pp 38 - 43 |
| 29 | Egbunike, P. A. & Odum, A. N.. (2014, November), "Implications of Accounting Ethics on Creative Accounting Practice: Evidence from Stakeholders", The Certified National Accountant, pp 18 - 29 |
| 30 | Chiekezie, N. R., Egbunike P. A. & Odum, A. N.. (2014, February), "Adoption Of Competitor Focused Accounting Methods In Selected Manufacturing Companies In Nigeria", Asian Journal of Economics Modeling, Vol. 2, (Issue 3), pp 128 - 140 |
| 31 | Odum A.N., Ifurueze M.S., Odum G.C.. (2012, ), "Money Laundering: The Bane Of Competitiveness Of Financial Market In Sub-Sahara Africa.", Proceedings of International Conference on Managing Sub-Sahara Africa's Competitiveness in the Global Economy |
| 32 | Odum A. N.. (2012, ), "Corporate Frauds: Admissibility Of Accounting Evidence In Trials", Department of Business Administration 2012 Conference Proceedings, Unizik |
| 33 | Chiekezie, N. R. & Odum, A. N.. (2011, January), "Application of Due Process and the Level of Accountability and Transparency in Public Sector Procurement: A Study of Anambra State", Journal of Management Sciences, Vol. 11, (Issue 1), pp 79 - 97 |
| 34 | Ogbada, E. I. & Odum, A. N.. (2011, March), "The Realities in the Administration of Resistance to Change in the Nigerian Financial Institution", International Journal of Management Science, Vol. 3, (Issue 3), pp 155 - 160 |
| 35 | Odum, A. N. & Chiekezie, N. R.. (2010, May), "Productivity Measurement and Strategic Decision Making in Business Organizations: The Role of Accounting Information", Journal of Policy and Development Studies, Vol. 4, (Issue 1), pp 19 - 28 |
| 36 | Ogbada, E. I. & Odum, A. N.. (2010, February), "Can Microfinance Banks Benefit from Diversification to Ensure Sustainable Development of Nigeria?", International Journal of Management Science, Vol. 2, (Issue 2), pp 109 - 113 |
| 37 | Ngozi, I. & Odum, A. N.. (2009, October), "Banks Merger and Acquisition: The Nigerian Experience", National Journal of Banking and Finance, Vol. 1, (Issue 1), pp 26 - 32 |
| 38 | Odum, A. N., Ndibe, N. & Oraka, A. O.. (2009, May), "Statement of Cash Flow as an Important Tool in Credit Advancement: A Study of Selected Banks in Nigeria", Journal of Policy and Development Studies, Vol. 3, (Issue 1), pp 94 - 103 |
| 39 | Odum, A. N.. (2008, November), "Internal Control Systems and Prevention of Frauds in the Nigerian Banking Industry", Journal of Policy and Development Studies, Vol. 2, (Issue 2), pp 70 - 78 |
| 40 | Odum, A. N. & Ndibe, N.. (2008, December), "Need For Innovation In Cost Control In The Nigerian Business Environment", Knowledge Builders Journal, Vol. 4, (Issue 1), pp 161 - 168 |
| 41 | Odum, A. N.. (2007, December), "Cost Planning and Management as a Vibrant Tool for Profitable Entrepreneurship", Marketing Hallmark Journal of Marketing, Vol. 5, (Issue 1), pp 255 - 264 |
| 42 | Chukwuemeka, D. N. & Odum, A. N.. (2006, December), "Developmental Programmes of Local Governments in Current Status and Prospects (An Empirical Study)", Journal of Global Accounting, Vol. 2, (Issue 2), pp 22 - 30 |
| 43 | Odum, A. N.. (2006, April), "Responsibility Accounting A Tool for Managerial Control in the Public Sector", Journal of Business Studies and Research, Vol. 3, (Issue 1), pp 209 - 220 |
| 44 | Odum, A. N.. (2005, November), "Retirement Benefits in the Public Sector: Coping With Retirees' Financial Weakness", Oko Journal of Business Studies, Vol. 4, (Issue 2), pp 159 - 172 |
| 45 | Okoye, E. I. & Odum, A. N.. (2005, April), "The Relevance of Disclosures to Investment Decisions in Annual Corporate Reports: An Empirical Study", Journal of Multidisciplinary Studies, Vol. 13, (Issue 1), pp 5 - 9 |
| 46 | Okoye, E. I. & Odum, A. N.. (2005, October), "The Role of Cost Control Strategies in Achieving Corporate Survival and Growth in a Depressed Economy", Journal of Business Studies and Research, Vol. 2, (Issue 1), pp 115 - 128 |
| 47 | Okoye, E. I. & Odum, A. N.. (2004, September), "Cost Reduction Schemes for Corporate Profitability", Journal of Multidisciplinary Studies, Vol. 12, (Issue 1), pp 1 - 8 |
Academic Leadership Qualities
| Supervisions | |
|---|---|
| 1 | "Cash holdings and firm performance: A study of consumer goods sector in nigeria" (2021). Completed Masters project by Okika F 2014406068P |
| 2 | "Effect of Tax Incentives on Financial Performance of Industrial Goods Firms Quoted on NSE(2009-2019)" (2021). Completed Masters project by Adeoti Moyinoluna201640627F |
| 3 | "Residual Audit Fees and Earnings Information of Quoted Manufacturing Firms in Nigeria" (2021). Completed Masters project by Chukwu Emmanuel Emeka 2015406054F |
| 4 | "Effect of Board Heterogeneity on Audit Quality of Quoted Banks in Nigeria" (2021). Completed Masters project by Chidume Vivian Onyedika 2015406057F |
| 5 | "Corporate Governance and Financial Performance of quoted non financial Firms in Nigeria" (2018). Completed Masters project by Nwankwo Kate Nkechi 2014406027F |
| Editorships | |
| 1 | Editor, "Journal of Global Accounting" (April, 2016) |
| Reviewerships | |
| 1 | Reviewer, "International Journal of Financial and Business Studies (IJFABS)" (November, 2020) |
| Examinerships | |
| 1 | Chief Examiner, "Moderation of final examination and projects/practical" (January, 2019 to September, 2020). Completed External Exam |
| 2 | Chief Examiner, "Moderation of final examination and projects/practical" (November, 2012 to August, 2016). Completed External Exam |
| Contributions to the University/Society | |
| 1 | Chairman, "Faculty of Management Sciences, NAU." (April, 2021) |
| 2 | Member, "Faculty of Management Sciences, NAU." (April, 2021) |
| 3 | Member, "Faculty of Management Sciences, NAU." (April, 2021) |
| 4 | Chairman, "Faculty of Management Sciences, NAU." (April, 2021) |
| 5 | Member, "Nnamdi Azikiwe University, Awka" (June, 2021) |
| 6 | Member, "Faculty of Management Sciences, NAU." (May, 2021) |
| 7 | Chairman, "Faculty of Management Sciences, NAU." (April, 2021) |
| 8 | Member, "Nnamdi Azikiwe University, Awka" (December, 2019) |
| 9 | Electoral Appeals Committee, "Anambra State Football Association" (December, 2019) |
| 10 | Co-Chair, "Faculty of Management Sciences, NAU." (May, 2017 to May, 2017) |
| 11 | Member, "Faculty of Management Sciences, NAU." (May, 2016 to October, 2017) |
| 12 | Member, "Nnamdi Azikiwe University, Awka" (July, 2016 to September, 2018) |
| 13 | Member, "St. Francis of Assisi" (April, 2016) |
| 14 | Secretary, "Faculty of Management Sciences, NAU." (March, 2015 to November, 2016) |
| 15 | Member, "Faculty of Management Sciences, NAU." (April, 2014 to April, 2016) |
| 16 | Secretary, "Faculty of Management Sciences, NAU." (September, 2014 to November, 2015) |
| 17 | Secretary, "Faculty of Management Sciences, NAU." (July, 2012 to November, 2012) |
| 18 | Secretary, "Faculty of Management Sciences, NAU." (June, 2012 to December, 2012) |
| 19 | Chairman, "Mbaukwu Progressive Union" (April, 2012 to December, 2015) |
| 20 | Auditor III, "Mbaukwu Progressive Union" (February, 2009 to December, 2012) |
Membership of Professional/Relevant Bodies
| 1 | Full Member, "Nigerian accounting association" - 141 (member since 2013), https://www.naa.org.ng/ |
| 2 | Full Member, "Nigerian Bar Association" - 79840 (member since 2012), https://nigerianbar.org.ng/ |
| 3 | Associate Member, "Association of National Accountants of Nigeria" - 4832 (member since 2002), https://www.anan.org.ng/ |
| 4 | Associate Member, "Nigerian Institute of management" - 013431 (member since 1999), https://nim.ng/ |
Relevant Events Attended
| Other Events | |
|---|---|
| 1 | "International Conference, Faculty Of Management Sciences, Unizik Awka, Nigeria.", (Faculty of Management Sciences, NAU.), 27th August, 2017 to 29th August, 2017; UNIZIK Auditorium |
| 2 | "2015 International Conference", (Department of Accountancy, Unizik, Awka), 24th March, 2015 to 24th March, 2015; UNIZIK Auditorium |
| 3 | "Nigerian Accounting Association (NAA) 2013 Annual Conference", (Nigerian Accounting Association), 20th August, 2013 to 22nd August, 2013; UNIZIK |
| 4 | "International Conference On Managing Sub-Sahara Africa's Competiveness In The Global Economy", (Faculty of Management Sciences, NAU.), 20th August, 2012 to 21st August, 2012; UNIZIK, Awka |
| 5 | "Department Of Business Administration 2012 Conference", (Department of Business Administration, Unizik.), 3rd August, 2012 to 5th August, 2012; UNIZIK |
| 6 | "International Conference On Research And Development.", (Republic of Benin), 24th November, 2009 to 27th November, 2009; Universite Nationale Du Benin, Cotonou, Republic of Benin |