Dr. Chidoziem Mary-fidelis. Abiahu
Dr. Chidoziem Mary-fidelis. Abiahu is a SENIOR TECHNOLOGIST in ACCOUNTING Department, Faculty Of Management Sciences in Nnamdi Azikiwe University
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Staff Profile
Dr. Abiahu is a seasoned academic and professional accountant with over two decades of experience in teaching, research, professional practice, and institute governance. His career reflects a strong commitment to advancing accounting education, scholarly publishing, and professional knowledge development. He combines academic leadership with editorial expertise and a robust publication record, including internationally visible works indexed in Scopus.
🔹 Academic Leadership
- Coordinator, Departmental Technologist Committee, Accountancy Department (2021/2022 Academic Session).
- Head of Unit, Accountancy/MIS Laboratory (2014–2018).
- Departmental ICT Officer (2016–2018).
- Member, Faculty Committees on Consultancy, Library & ICT, and Students’ Professional Development (2015–2018).
- Co‑Opted Member, Committee on First International Conference of the Department of Accountancy (2015).
🔹 Editorial Contributions
- Editor, Journal of Global Accounting (JOGA), Volume 5 (2017).
- Assistant Editor, Journal of Global Accounting (JOGA), Volume 4 (2016).
- Secretary, Editorial Committee of Journal of Global Accounting (JOGA), Volumes 3–5 (2015–2017).
- Editor/Secretary, Journal of Banking (CIBN),
- Editor/Secretary, The Nigerian Banker (CIBN),
- Editor/Secretary, Journal of Taxation and Economic Development (CITN).
- Editor, ICAN Technical Bulletin (2018–2019).
🔹 Publications
Dr. Abiahu has authored and co‑authored over 60 scholarly and professional publications, including journal articles, conference papers, textbooks, and technical reports. His research interests span taxation, accounting standards, financial reporting, and policy advocacy.
Several of his journal articles are indexed in Scopus, reflecting international visibility and scholarly impact.
His works have been cited in both academic and professional contexts, bridging theory with practice and influencing policy development in Nigeria and beyond.
Personal Information
Email: | |
Phone: | |
Address: | Accounting, Faculty Of Management Sciences, Nnamdi Azikiwe University, Awka. |
Faculty/Unit: | FACULTY OF MANAGEMENT SCIENCES |
Department/Sub-Unit: | ACCOUNTING |
Academic Qualifications
| Degrees / Basic Certificates | |
|---|---|
| 1 | Nnamdi Azikiwe University, Awka. (Doctor of Philosophy, October, 2025) February, 2017 to October, 2025 Doctor Of Philosophy PhD In Accounting (Taxation And Performance Management) |
| 2 | Tekedia Institute, Boston, USA. (Master Degree, August, 2021) January, 2021 to August, 2021 MBA In Businesses Management, General MBA In Businesses Management, General |
| 3 | National Teachers’ Institute (NTI), in Affiliation with National Open University of Nigeria, NOUN. (Master Degree, August, 2021) January, 2021 to August, 2021 MBA In Businesses Management, General MBA In Businesses Management, General |
| 4 | National Open University of Nigeria, NOUN. (Post-Graduate Degree, March, 2017) April, 2016 to March, 2017 PGDE In Education PGDE In Education |
| 5 | Nnamdi Azikiwe University, Awka, Anambra State. (Master Degree, March, 2013) September, 2009 to September, 0212 M.Sc Accountancy Accountancy |
| 6 | Nnamdi Azikiwe University, Awka, Anambra State. (Bachelor Degree, November, 2002) September, 1998 to September, 2002 B.Sc Accountancy Accountancy |
| 7 | Community Secondary School, Itu, Ezinihitte LGA, Imo State. (SSCE, December, 1996) January, 1991 to June, 1996 SSCE/GCE GCE |
Relevant/Working Experience
| 1 | Member, Research Committee of the Institute of Chartered Accountants of Nigeria (ICAN) — 2025/2026 Presidential Year, Institute of Chartered Accountants of Nigeria (ICAN) July, 2025 to June, 2026 |
| 2 | Member, Technical, Research and Public Policy and Advocacy Committee (TRPPC), Institute of Chartered Accountants of Nigeria (ICAN), 2025/2026 Presidential Year., Institute of Chartered Accountants of Nigeria (ICAN) June, 2025 to May, 2026 |
| 3 | Member, Education Committee, Chartered Institute of Taxation of Nigeria (CITN), 2024-2025 Presidential Years., Chartered Institute of Taxation of Nigeria July, 2024 to June, 2025 |
| 4 | Director, Finance and Corporate Services, Chartered Institute of Bankers of Nigeria (CIBN) January, 2023 to June, 2024 |
| 5 | Member, Governing Council Committee on PUBLICITY AND PUBLICATIONS, Chartered Institute of Taxation of Nigeria August, 2022 to July, 2024 |
| 6 | Member, Governing Council Committee on Employment Generation, Institute of Chartered Accountants of Nigeria June, 2022 to May, 2023 |
| 7 | Secretary, Research Committee of the Chartered Institute of Bankers of Nigeria (2022–2026), Chartered Institute of Bankers of Nigeria June, 2022 to March, 2026 |
| 8 | Editor/Secretary to Editorial Board, Journal of Banking. The Official Journal of The Chartered Institute of Bankers of Nigeria, Chartered Institute of Bankers of Nigeria (CIBN) June, 2022 to March, 2026 |
| 9 | Editor/Secretary to Editorial Board, The Nigerian Banker- Journal of The Chartered Institute of Bankers of Nigeria, Chartered Institute of Bankers of Nigeria (CIBN) June, 2022 to March, 2026 |
| 10 | Member, Editorial Board, CITN Magazine, Quarterly Magazine of The Chartered Institute of Taxation of Nigeria, Chartered Institute of Taxation of Nigeria June, 2022 to May, 2024 |
| 11 | Director, Chartered Institute of Bankers of Nigeria Centre for Financial Studies (CIBNCFS) May, 2022 to March, 2026 |
| 12 | Coordinator, Departmental Technologist Committee, Nnamdi Azikiwe University Awka January, 2022 to December, 2022 |
| 13 | Academy Secretary, CITN Tax Academy, Chartered Institute of Taxation of Nigeria, CITN/ CITN Tax Academy October, 2019 to December, 2021 |
| 14 | Editor/ Secretary, Journal of Taxation and Economic Development (JTED), Chartered Institute of Taxation of Nigeria October, 2019 to April, 2022 |
| 15 | Director, Research and Professional Standards, Chartered Institute of Taxation of Nigeria, CITN October, 2019 to February, 2022 |
| 16 | Senior Manager, Technical Services & Head, Research & Technical Department, Institute of Chartered Accountants of Nigeria, ICAN March, 2018 to September, 2019 |
| 17 | Academic Technologist I- Accounting/Management Information System, Nnamdi Azikiwe University, Awka October, 2017 to Present |
| 18 |  Departmental ICT (Information & Communication Technology) Officer, Department of Accountancy, Nnamdi Azikiwe University, Awka, Nigeria October, 2016 to February, 2018 |
| 19 | Academic Technologist II- Accounting/Management Information System, Nnamdi Azikiwe University, Awka November, 2014 to September, 2017 |
| 20 | Assistant Lecturer, PAUL University, Awka April, 2014 to November, 2014 |
| 21 | Audit Senior, Tom Onyeagwa & Co (Chartered Accountants) 49 MCC/Uratta Road, Owerri, Imo State January, 2010 to March, 2014 |
| 22 | Company Accountant, KP Computers Limited, 16 Oby Okoli Avenue, (Majarda House) Opposite Gas Station, Unizik Temp-Site, Awka July, 2007 to July, 2010 |
| 23 | Company Accountant, Vetvendors (Nig.) Enterprises Limited, C4/C30, J.D.P. (Kwara) Estate, Ajaokuta, Kogi State October, 2004 to June, 2007 |
| 24 | NYSC/Tutor, Staff Comprehensive Secondary School, Ajaokuta Steel Company Ltd., Ajaokuta, Kogi State September, 2003 to September, 2004 |
Creative Output
| Books | |
|---|---|
| 1 | Dandago, K.I., Oyedokun, G.E., Awogbade, A., Abiahu, M.C. & Adeyemi, A. (Eds.).. (2022, June) Proceedings of the 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria: Taxation and Socio-Economic Development in Challenging Period Chartered Institute of Taxation of Nigeria. |
| 2 | Mary-Fidelis Chidoziem Abiahu, Godwin Oyedokun, Titi Fowokan, Prof Akintoye, Rufus Ishola, Adefisayo Awogbade, Ayodeji Adeyemi. (2021, February) Policy Implications of Finance Act, 2020:(Towards Tax Policy Reforms & Economic Recovery) Chartered Institute Of Taxation Of Nigeria |
| 3 | Godwin Emmanuel OYEDOKUN, Isa Kabiru Dandago & Mary Fidelis Chidoziem ABIAHU. (2021, January) Proceedings of the 3rd Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria: Taxation, Social Contract and Economic Development. Chartered Institute Of Taxation Of Nigeria |
| 4 | Temitope Ajodun SAMAGBEYI, Olatunde Julius OTUSANYA & Mary-Fidelis Chidoziem ABIAHU. (2021, July) VALUE-ADDED TAX IN NIGERIA: POLICY, LEGAL, ADMINISTRATIVE ISSUES AND OPTIONS FOR REFORM Chartered Institute Of Taxation Of Nigeria |
| 5 | Akintoye, R.I., Oyedele, T., Oyebamiji, T.A., Ganiyu, Y.O., Awogbade, A. & Abiahu MC. (2020, March) Maximizing the Benefits of Free Trade Agreements among Nations: Lessons for Nigeria Chartered Institute Of Taxation Of Nigeria |
| 6 | Akintoye, RI, Oyebamiji, TA, Chukwuma, UJ, Abiahu, MFC & Awogbade, A.. (2020, March) THE NIGERIAN 2019 FINANCE ACT: THE GOOD AND THE FLIP SIDES Chartered Institute Of Taxation Of Nigeria |
| 7 | Afolabi Akanni-Allimi; Kenneth Erikume; Lukman Ogunsola; Adegbola Salako and Mary-Fidelis Abiahu. (2020, September) Understanding Solid Minerals Law and Taxation Chartered Institute Of Taxation Of Nigeria |
| 8 | Albert Folorunsho; Victor Adegite; Oluwayomi Adebule and Mary-Fidelis Chidoziem Abiahu. (2020, August) Handbook on Transfer Pricing Documentation Chartered Institute Of Taxation Of Nigeria |
| 9 | Mary-Fidelis Chidoziem Abiahu. (2014, December) PRACTICAL APPROACH TO ACCOUNTING INFORMATION SYSTEM DEVELOPMENT (USING SAGE 50 PEACHTREE ACCOUNTING PACKAGES) Awka, One Way Technologies Ltd |
| 10 | Mary-Fidelis Chidoziem Abiahu. (2009, March) Practical Approach to Peachtree Accounting (A Step by Step Approach) Awka, One Way Technologies Ltd |
| Book Chapters | |
| 1 | Onwuchekwa, J. C., Aggreh, M., Abiahu, M-F. C., & Tobin-Tubonah, B. R.. (2024, November) Mental accounting, perception of regulatory authorities and tax compliance in Nigeria: A case of Bayelsa State. In G. E. Oyedokun, R. O. Uwuigbe, D. O. Omidiji, & G. O. Ogundajo (Eds.), Contemporary Issues in Taxation and Fiscal Governance. Chartered Institute of Taxation of Nigeria |
| Journal Articles | |
| 1 | Abiahu, M-F.C. & Egbunike, P.A.. (2025, August), "Effect of post-IFRS research and development recognition on the corporate value of listed food and beverages firms in Nigeria.", Journal of Global Accounting, Vol. 11, (Issue 4), pp 91 - 109 |
| 2 | Abiahu, M-F.C. & Egbunike, P.A.. (2025, August), "Post-IFRS Intangible Asset Recognition and Corporate Value of Listed Food and Beverages Firms in Nigeria", International Review of Financial Studies, Vol. 2, (Issue 4), pp 143 - 162 |
| 3 | Okeke, O.C., Abiahu, M-F.C. & Ogundajo, G.O.. (2024, July), "IFRS 7/9 determinants of financial instrument disclosure in emerging markets and the moderating effect of foreign ownership: Evidence from Nigeria", International Journal of Accounting, Auditing and Performance Evaluation. 10.1504/IJAAPE/2024.1006.0977 |
| 4 | Aggreh, M., Abiahu, M. F. C., Nworie, G. O.. (2023, June), "Cost Reduction and Financial Performance of Listed Consumer Goods Firms in Nigeria", CIBN Journal of Banking ISSN: 2736-1772, Vol. 11, (Issue 1), pp 1-38 |
| 5 | Aggreh, M., Nworie, G. O., & Abiahu, M. F. C.. (2022, December), "Debt structure and financial performance: Evidence from listed construction firms in Nigeria", CIBN Journal of Banking ISSN: 2736-1772, Vol. 10, (Issue 2), pp 145-195 |
| 6 | Obiajulu Chibuzo Okeke, Wisdom Okere, Chinnan Francis Dafyak and Mary-Fidelis Chidoziem Abiahu. (2022, January), "Inventory management and financial sustainability: insight from quoted manufacturing firms in Nigeria", International Journal of Managerial and Financial Accounting, Vol. 14, (Issue 1), pp 84-97 |
| 7 | Iormbagah, Jacob Aondohemba, Abiahu, Mary-Fidelis Chidoziem and Ibiam, Oti. (2021, June), "CORPORATE TAX MIX AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA", International Journal of Contemporary Accounting Issues-IJCAI (formerly International Journal of Accounting & Finance IJAF), Vol. 10, (Issue 2), pp 64-84 |
| 8 | Onodi Benjamin, Ibiam Oti, Obada, Paradise Josephine & Abiahu, Mary-Fidelis Chidoziem. (2021, December), "Management information system and the financial performance of listed consumer goods companies in Nigeria", ICAN Students’ Journal, Vol. 25, (Issue 4), pp 9-16 |
| 9 | NWOYE, Ugochukwu John , ADENIYI, Segun I. and ABIAHU, Mary-Fidelis Chidoziem.. (2020, September), "Achieving transparent IFRS financial reporting in Nigeria and Ghana: The B & B model effect", Chartered Institute Of Taxation Of Nigeria, Vol. 19, (Issue 2), pp 34-64 |
| 10 | Nwaorgu, I.A., Oyekezie, k. S. & Abiahu, M.C.. (2020, March), "Effect of corporate tax on sustainable financial Performance of listed firms in Nigeria", Chartered Institute Of Taxation Of Nigeria, Vol. 19, (Issue 1), pp 50-63 |
| 11 | NWOYE, Ugochukwu John , ADENIYI, Segun I. and ABIAHU, Mary-Fidelis Chidoziem. (2020, September), "Achieving transparent IFRS financial reporting in Nigeria and Ghana: The B & B model effect", Journal of Taxation and Economic Development, Vol. 19, (Issue 2), pp 34-62 |
| 12 | Abiahu, Mary-Fidelis Chidoziem, Udeh, Francis Nnoli, Okegbe, Theophilus Okonkwo and Eneh, Onyinye Maria-Regina. (2020, August), "Fair Value Accounting and Reporting, and Firm Value: Evidence from Quoted Deposit Money Banks in Nigeria", Asian Journal of Economics, Business and Accounting, Vol. 17, (Issue 1), pp 46-53, DOI: 10.9734/ajeba/2020/v17i130253 |
| 13 | Abiahu, M.C.. (2020, August), "The Finance Act 2019 and changing tax and fiscal landscape in Nigeria", CITN e-NEWS, pp 33-44 |
| 14 | 4. Abiahu, M.C., Egbunike, P.A., Udeh, F.N., Egbunike, F.C. & Amahalu, N.N.. (2019, July), "Corporate life cycle and classification shifting in financial statements: Evidence from quoted manufacturing firms in Nigeria.", Amity Business Review, Vol. 20, (Issue 2), pp 75-91 |
| 15 | Nwaorgu, I.A., Abiahu, M.C., Arzizeh, T.T. & Iormbagah, J.A.. (2019, December), "Deferred tax accounting and financial performance: The listed agricultural firms’ perspective in Nigeria", Chartered Institute Of Taxation Of Nigeria, Vol. 18, (Issue 3), pp 128-143 |
| 16 | Abiahu, M.F.C., Onyebuenyi, F.E & Egbunike, P.A.. (2019, April), "Combating financial crimes: The role of accountants and external auditors- a study of First bank of Nigeria Plc", In Contemporary issues in business, accounting and fintech. Proceedings of 5th Annual International Academic Conference of the Institute of Chartered Accountants of Nigeria (ICAN). Kaduna State University, Kaduna., pp 359-371 |
| 17 | 10. Adesunloro, B. R., Udeh, F. N., & Abiahu, M. F. C. (2019, April), "Corporate Social Responsibility Reporting and Financial Performance- A Study of Nigerian Breweries Plc.", ARCHIVES OF BUSINESS RESEARCH, Vol. 7, (Issue 4), pp 45-57, DOI: https://doi.org/10.14738/abr.74.6268 |
| 18 | Nwaorgu, Innocent Augustine; Abiahu, Mary-Fidelis Chidoziem; Iormbagah, Jacob Aondohemba; Egbunike, Patrick Amaechi. (2019, October), "Creative Accounting, Audit Risk and Audit Failure in Nigeria: What is the Auditor’s Perspective?", International Journal of Economics, Business and Management Studies, Vol. 6, (Issue 2), pp 261–271, DOI: https://doi.org/10.20448/802.62.261.271 |
| 19 | Charles Emenike Ezeagba & Mary-Fidelis Chidoziem Abiahu. (2018, February), "Influence of Ethics on Financial Reporting", Asian Journal of Economics, Business and Accounting, Vol. 6, (Issue 1), pp 1-9, DOI: 10.9734/AJEBA/2018/38434 |
| 20 | Francis KehindeEmeni, Folorunsho M. Ajide, Oludaisi Ogunnoiki, Solomon Akande, Adeniyi Adeshola, Mary-Fidelis Abiahu & Odunayo Adebayo. (2018, July), "Determinants of organizational performance in trade associations: Evidence from professional bodies in Nigeria.", Amity Business Review, Vol. 19, (Issue 2), pp 59-72 |
| 21 | Abiahu Mary-Fidelis Chidoziem, Udeh Francis Nnoli, Marvel Ejefu Ogbekhilu. (2018, October), "Modelling correlation between shareholders dividends and corporate performance in Nigeria", Journal of Modern Accounting and Auditing, Vol. 14, (Issue 10), pp 570-581, doi: 10.17265/1548-6583/2018.10.004 |
| 22 | Okoye, I., Ugochukwu, N.J. & Abiahu, M.F.C.. (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 |
| 23 | Amahalu, N.N., Abiahu, M.F.C., Obi, J.C. & Nweze, C.L.. (2018, January), "EFFECT OF ACCOUNTING INFORMATION ON MARKET SHARE PRICE OF SELECTED FIRMS LISTED ON NIGERIA STOCK EXCHANGE", International Journal of Recent Advances in Multidisciplinary Research, Vol. 5, (Issue 1), pp 3366-3374 |
| 24 | Egbunike, C.F. & Abiahu, M.C.. (2017, March), "Audit firm report and financial performance of money deposit banks in Nigeria", The Nigerian Accountant, Vol. 50, (Issue 1), pp 25-39 |
| 25 | Amahalu, N.N, Abiahu, M.C. & Obi, J.C.. (2017, April), "Comparative analysis of computerized accounting system and manual accounting system of quoted Microfinance Banks (MFBs) in Nigeria", International Journal of Academic Research in Accounting, Finance and Management Sciences,, Vol. 7, (Issue 2), pp 30-43 |
| 26 | Amahalu, N.N, Abiahu, M.C., Nweze, C.J. & Obi, J.C.. (2017, March), "Effect of Corporate Governance on Borrowing Cost of Quoted Brewery Firms In Nigeria (2010-2015).", EPH - International Journal of Business & Management Science,, Vol. 3, (Issue 2), pp 31-57 |
| 27 | Okoye, Emmanuel Ikechukwu and Odum, Austin and Abiahu, Mary-Fidelis Chidoziem and Abiahu, Mary-Fidelis Chidoziem and Odum, Chinwe. (2017, December), "Impact of Balanced Scorecard on Firm Value of Quoted Manufacturing Companies in Nigeria.", The Nigerian Accountant, Vol. 50, (Issue 4), pp 38-44 |
| 28 | Ogbodo C.O., Egbunike, F.C & Abiahu, M.F.C. (2017, November), "Assessment of deferred tax recognition and measurement under IFRS and Nigeria-SAS: An empirical examination", Asian Journal of Economics, Business and Accounting, Vol. 5, (Issue 1), pp 1-21 |
| 29 | Egbunike, P.A., Abiahu, M.C. & Okwuada, S.E.. (2017, November), "Financial Information Disclosure and the Reliability of Fair Value Estimations in Published Financial Statements: Evidence from Real Estate Sector in Nigeria", Asian Journal of Economics, Business and Accounting, Vol. 5, (Issue 1), pp 1-17 |
| 30 | 19. Nwoye, U. J., Ekesiobi, C. & Abiahu, M.C.. (2017, August), "Financial disclosures x-ray and predictions: Professional appropriateness to creative accounting practices in Nigeria.", Asian Journal of Economics, Business and Accounting, Vol. 4, (Issue 1), pp 1-14 |
| 31 | Nwoye, U. J., Abiahu, M.C., Ekesiobi, C. & Obiora, J.. (2017, June), "Nigerian banks and global ranking: The IFRS compliance impact", The Nigerian Accountant, Vol. 50, (Issue 2), pp 28-37 |
| 32 | Ogbodo, O.C., Amahalu, N.N. & Abiahu, M.C.. (2017, April), "Effect of Intellectual Capital on Financial Performance of Quoted Deposit Money Banks in Nigeria (2010-2015)", Journal of Global Accounting, Vol. 5, (Issue 1), pp 114-125 |
| 33 | Udeh, F.N., Abiahu, M.C. & Tambou, L.E.. (2017, June), "Impact of corporate governance on firms' financial performance: A study of quoted banks in Nigeria", The Nigerian Accountant, Vol. 50, (Issue 2), pp 54-62 |
| 34 | Abiahu, M.C. & Amahalu, N.N. (2017). (2017, March), "Effect of taxation on dividend policy of quoted deposit money banks in Nigeria (2006-2015)", EPH - International Journal of Business& Management Science, Vol. 3, (Issue 3), pp 1-30 |
| 35 | Nwoye, U. J., Ekesiobi, C., Obiora, J. & Abiahu, M.C.. (2016, October), "Inclusive application of SAS no. 99 in the effective deterrence of fraudulent financial reporting in Nigeria: Perception of professional accountants in practice, industries and academics", The Nigerian Accountant, Vol. 49, (Issue 4), pp 42-48 |
| 36 | Amahalu N. N., Abiahu M. C., Okika E. C., & Obi J. C.. (2016, December), "Effect of Money Laundering on Nigerian Economy", Research Journal of Financial Sustainability Reporting, Vol. 1, (Issue 2), pp 143-156 |
| 37 | Amahalu, N.N., Abiahu, M.C., Obi, J.C., & Okika E.C.. (2016, September), "Effect of risk-based audit on quality internal control of selected deposit money banks in Nigeria.", The Journal of International Accounting, Vol. 1, (Issue 2), pp 58-68 |
| 38 | Amahalu, N.N., Abiahu, M.C., Obi, J.C., & Okika E.C.. (2016, September), "Effect of human resource accounting on financial performance of quoted deposit money banks in Nigeria", The Journal of International Accounting,, Vol. 1, (Issue 2), pp 13-22 |
| 39 | Abiahu, M.C.. (2012, October), "Improving the Standard of Education in Nigeria - Professional Qualifications to Rescue", The Elite Magazine, A Publication of The Association of Professional Students (APS), St. Paul’s University, Awka., Vol. 1, (Issue 1) |
| 40 | Abiahu, M.C.. (2010, November), "Winning and Retaining Customers- Marketing Basics for SMEs", Sokka International Customer Forum 2010, pp 12-13 |
| Conference Papers | |
| 1 | Okere, W., Okeke, O.C. & Abiahu, M-F.C.. (2022, June), "Environmental taxation and food security in Sub-Saharan Africa.", Chartered Institute of Taxation of Nigeria. |
| 2 | Nwaorgu, I.A., Iormbagah, J.A. & Abiahu, M.C.. (2021, February), "The role of forensic accountants in tax fraud prevention in Nigeria.", Chartered Institute of Taxation of Nigeria., pp 335-354 |
| 3 | Nosiri, H., Uwakwe, T.N. & Abiahu, M.C.. (2021, January), "Forensic accounting and tax fraud detection in the Nigerian public sector.", Chartered Institute of Taxation of Nigeria., pp 495-506 |
| 4 | College, E. O., Abiahu, M.C., Egbunike, P.A. & Obada, P.J.. (2021, January), "Forensic accounting and tax fraud detection in the Nigerian public sector", Chartered Institute of Taxation of Nigeria., pp 583-598 |
| 5 | Udeh, F. N., Abiahu, M. C. & Ogbekhilu, M.E.. (2018, April), "Modeling correlation between shareholders dividends and corporate performance in Nigeria", Institutive of Chartered Accountants of Nigeria (ICAN) |
Academic Leadership Qualities
| Editorships | |
|---|---|
| 1 | Editor, "Nigeria Bankers 2025- Jan-March" (March, 2025) |
| 2 | Editor, "Nigeria Bankers 2025- April-June" (June, 2025) |
| 3 | Editor, "Nigeria Bankers 2025- July-Sept" (September, 2025) |
| 4 | Editor, "Nigeria Bankers 2025- Oct-Dec" (December, 2025) |
| 5 | Editor, "Nigeria Bankers 2024- Jan-March" (March, 2024) |
| 6 | Editor, "Nigeria Bankers 2024- April-June" (April, 2024) |
| 7 | Editor, "Nigeria Bankers 2024- July - Sept" (September, 2024) |
| 8 | Editor, "Nigeria Bankers 2024- Oct- Dec" (December, 2024) |
| 9 | Editor, "The Nigerian Banker- July-Sept 2022 Edition" (October, 2022) |
| 10 | Editor, "CITN Magazine 2022- Qtr 1" (July, 2022) |
| 11 | Editor, "Journal of Banking. The Official Journal of The Chartered Institute of Bankers of Nigeria" (June, 2022) |
| 12 | Editor, "JOURNAL OF TAXATION AND ECONOMIC DEVELOPMENT (JTED)" (September, 2020) |
| 13 | Editor, "JOURNAL OF TAXATION AND ECONOMIC DEVELOPMENT (JTED)" (March, 2020) |
| 14 | Editor, "ICAN Technical Bulletin" (March, 2019) |
| 15 | Editor, "ICAN Technical Bulletin" (June, 2019) |
| 16 | Editor, "ICAN Technical Bulletin" (September, 2019) |
| 17 | Editor, "ICAN Technical Bulletin" (January, 2018) |
| 18 | Editor, "ICAN Technical Bulletin" (May, 2018) |
| 19 | Editor, "Journal of Global Accounting (JOGA) Vol. 5 No. 2 August, 2017" (August, 2017) |
| 20 | Editor, "Journal of Global Accounting, Vol. 5 No. 1 April, 2017" (April, 2017) |
| 21 | Editor, "Journal of Global Accounting (JOGA) Vol. 4 No.1 April, 2016" (April, 2016) |
| Reviewerships | |
| 1 | Reviewer, "Cogent Business & Management" (December, 2024) |
| 2 | Reviewer, "Journal of Economics, Management and Trade" (January, 2023) |
| 3 | Reviewer, "Cogent Business & Management" (December, 2023) |
| 4 | Reviewer, "Asian Journal of Economics, Finance and Management" (October, 2021) |
| 5 | Reviewer, "Journal of Global Economics, Management and Business Research" (July, 2018) |
| 6 | Reviewer, "Journal of Modern Accounting and Auditing" (February, 2018) |
| Contributions to the University/Society | |
| 1 |  Deputy Vice Chairman, "Amuwo & District Society of the Chartered Institute of Taxation of Nigeria (CITN)," (June, 2025 to May, 2026) |
| 2 | Member, "Research Committee, Institute of Chartered Accountants of Nigeria (ICAN) — 2023/2024 Presidential Year" (July, 2023 to June, 2024) |
| 3 | General Secretary, "Amuwo & District Society of the Chartered Institute of Taxation of Nigeria (CITN)," (June, 2023 to May, 2025) |
| 4 | Member, "Employment Generation Committee, Institute of Chartered Accountants of Nigeria (ICAN) — 2022/2023 Presidential Year" (July, 2022 to June, 2023) |
| 5 | Coordinator, Departmental Technologists Committee, "Accountancy Department, Unizik" (February, 2022) |
| 6 | Governing Council Member,, "Chartered Institute of Treasury Management (CITM) — 2021–2024" (December, 2021 to December, 2024) |
| 7 |  Academy Secretary, "CITN Tax Academy (CTA)" (October, 2019) |
| 8 | Secretary, "Transfer Pricing Committee, Chartered Institute of Taxation of Nigeria" (October, 2019 to November, 2021) |
| 9 | Secretary, Faculty Accounting System Committee, "Faculty of Management Sciences, Unizik" (June, 2016 to May, 2018) |
| 10 | Member, Faculty ICT & Library Management Committee, "Faculty of Management Sciences, Unizik" (May, 2016 to April, 2018) |
| 11 | MEMBER, FMS CONSULTANCY COMMITTEE 2016-2018, "Faculty of Management Sciences, Unizik" (May, 2016 to April, 2018) |
| 12 | MEMBER, FMS PROFESSIONAL DEVELOPMENT & PROFESSIONAL BODIES LINKAGE COMMITTEE 2016-2018, "Faculty of Management Sciences, Unizik" (May, 2016 to April, 2018) |
| 13 | DEPARTMENTAL ICT OFFICER 2016-2018, "Accountancy Department, Unizik" (November, 2016 to February, 2018) |
| 14 | DEPARTMENTAL ICT OFFICER 2015, "Accountancy Department, Unizik" (April, 2015 to November, 2016) |
Membership of Professional/Relevant Bodies
| 1 | Section Member, "Chartered Institute of Bankers of Nigeria, CIBN" - MC80904 (member since 2018), https://www.cibng.org/ |
| 2 | Professional Member, "Financial Reporting Council of Nigeria, (FRC)" - FRC/2013/ICAN/00000003120 (member since 2013), https://www.financialreportingcouncil.gov.ng/ |
| 3 | Associate Member, "Chartered Institute of Taxation of Nigeria, CITN" - MN11484 (member since 2011), https://portal.citn.org/ |
| 4 | Fellow Member, "Institute of Chartered Accountants of Nigeria, ICAN" - MB029851 (member since 2010), https://icanportal.org/members/ |
| 5 | Associate Member, "Institute of Chartered Economist of Nigeria, (ICEN)" - 3930 (member since 2009), https://www.icennig.org.ng/ |
| 6 | Full Member, "Chartered Institute of Treasury Management of Nigeria, (CITM)" - ITMN/08/5661 (member since 2008), https://citmnigeria.org/ |
Relevant Events Attended
| Conferences | |
|---|---|
| 1 | "Revitalizing the Nigerian Economy for Sustainable Development – Accelerating New Frontiers", (Institute of Chartered Accountants of Nigeria (ICAN), 20th Western Zonal Accountants' Conference - IGDS 2026), 4th February, 2026 to 7th February, 2026; Airport Hotel, Ikeja, Lagos State |
| 2 | "55th Annual Accountants’ Conference, Theme: Building Resilience: Aligning Reforms for Nigeria’s Development]", (Institute of Chartered Accountants of Nigeria (ICAN)), 6th October, 2025 to 10th October, 2025; Transcorp Hilton, Abuja, Nigeria |
| 3 | "17th Annual Banking and Finance Conference, Abuja", (Chartered Institute of Bankers of Nigeria (CIBN)), 9th October, 2024 to 11th October, 2024; Transcorp Hilton, Abuja, Nigeria |
| 4 | "54th Annual Accountants’ Conference, Abuja", (Institute of Chartered Accountants of Nigeria (ICAN)), 10th July, 2024 to 10th November, 2024; Transcorp Hilton, Abuja, Nigeria |
| 5 | "53th Annual Accountants’ Conference, Abuja, [Theme: Imperatives for Inclusive Development]", (Institute of Chartered Accountants of Nigeria (ICAN)), 9th October, 2023 to 13th October, 2023; International Conference Centre, Abuja |
| 6 | "Business Recovery & Insolvency Practitioners Association of Nigeria International Conference [Theme: Insolvency and Restructuring Law and Practice in Nigeria: Looking to the Future]", (Business Recovery & Insolvency Practitioners Association of Nigeria (BRIPAN)), 28th September, 2023 to 29th September, 2023; Landmark Center, Oniru, Victoria Island, Lagos |
| 7 | "16th Annual Banking and Finance Conference, Abuja, Theme: Nigeria’s Economic Growth and Empowerment: The Role of the Financial Services Industry]", (Chartered Institute of Bankers of Nigeria (CIBN)), 5th September, 2023 to 6th September, 2023; Transcorp Hilton, Abuja, Nigeria |
| 8 | "15th Annual Banking and Finance Conference, Abuja", (Chartered Institute of Bankers of Nigeria (CIBN)), 13th September, 2022 to 15th September, 2022; Physical |
| 9 | "14th Annual Banking and Finance Conference on Economic Recovery, Inclusion and Transformation: The Role of Banking & Finance]", (Chartered Institute of Bankers of Nigeria Centre for Financial Studies (CIBNCFS) and B. Adedipe Associates Limited (BAA Consult)), 14th September, 2021 to 15th September, 2021; Transcorp Hilton, Abuja, Nigeria |
| 10 | "4th Annual International Academic Conference on Taxation", (Chartered Institute of Taxation of Nigeria (CITN) in Collaboration with Benue State University, Makurdi, Benue State), 15th August, 2021 to 17th August, 2021; Benue State University, Makurdi, Benue State |
| 11 | "18th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference (Virtual) and PhD Colloquium", (Comparative International Governmental Accounting Research (CIGAR)), 23rd June, 2021 to 25th June, 2021; Zoom |
| 12 | "23rd Annual Tax Conference on Taxation for Economic Recovery: A Necessity for Social Engagement and Economic Sustainability", (Chartered Institute of Taxation of Nigeria (CITN)), 18th May, 2021 to 21st May, 2021; Kaduna State |
| 13 | "50th Annual Accountants’ Conference, Abuja, 5th - 9th April 2021. Theme: The 4th Industrial Revolution: Boom for the Accounting Profession And Panacea for Pandemic", (Institute of Chartered Accountants of Nigeria (ICAN)), 5th April, 2021 to 9th April, 2021; Abuja |
| 14 | "7th International Tax Conference of West African Union of Tax Institutes (WAUTI): Theme: Designing and Implementing Tax Measures for the COVID-19 Era and Beyond", (West African Union of Tax Institutes (WAUTI) 7th International Tax Conference, Lagos 2021, 25th- 26th February 2021]), 25th February, 2021 to 26th February, 2021; Sheraton Hotel, Lagos |
| 15 | "3rd Annual International Academic Conference on Taxation. Theme: Taxation, Social Contract and Economic Development", (Chartered Institute of Taxation of Nigeria (CITN) in Collaboration with Igbinedion University, Okada, Edo State), 9th November, 2020 to 11th November, 2020; Igbinedion University, Okada, Edo State |
| 16 | "22nd Annual Tax Conference on Taxation, and Economic Competitiveness: Imperatives for National Development", (Chartered Institute of Taxation of Nigeria (CITN)), 4th November, 2020 to 6th November, 2020; Lagos |
| 17 | "49th Annual Accountants’ Conference, Abuja, 9th - 13th September 2019, Theme: Building Nigeria for Growth and Development", (Institute of Chartered Accountants of Nigeria (ICAN)), 9th September, 2019 to 13th September, 2019; Abuja |
| Workshops | |
| 1 | "Sustainability & ESG Training on: Green Marketing: A Source of Competitive Business Advantage", (Institute of Chartered Accountants of Nigeria (ICAN)), 2nd February, 2026 to 3rd February, 2026; ICAN E-Learning Platform |
| 2 | "Executive Workshop on Corporate Governance and Board Leadership", (Lagos Business School,), 5th November, 2025 to 7th November, 2025; Lagos Business School, Lekki, Lagos State |
| 3 | "Breakfast Session on: Cyber Resilience Incident Response Simulation for Executive Management & Board Directors", (Chartered Institute of Bankers of Nigeria Centre for Financial Studies (CIBNCFS) in collaboration with Digital Jewels Africa), 9th April, 2025 to 9th April, 2025; Black Diamond Hotel, Victoria Island, Lagos. |
| 4 | "11th National Economic Outlook 2025: Implications for Businesses, 21st January 2025", (Chartered Institute of Bankers of Nigeria Centre for Financial Studies (CIBNCFS) and B. Adedipe Associates Limited (BAA Consult)), 29th January, 2025 to 29th January, 2025; Bankers' House, PC 19 Adeola Hopewell Street, Victoria Island, Lagos. |
| 5 | "3-Day Online Early-Career Researcher Workshop on Grant-Writing Skills", (University of Calabar in collaboration with The Association of Commonwealth Universities), 20th September, 2022 to 22nd September, 2022; Zoom |
| 6 | "Executive Leadership Competency Training for Organizational Realignment and Succession Planning", (Michael Stevens Consulting, Lagos), 9th February, 2021 to 10th February, 2021; Lagos |
| 7 | "Business Communication Skills and Diction Programme", (Poise Nigeria), 11th January, 2021 to 12th January, 2021; Lagos |
| 8 | "Transformational Management and Leadership", (Michael Stevens Consulting, Lagos), 2nd October, 2020 to 5th October, 2020; Lagos |
| Seminars | |
| 1 | "12th National Economic Outlook 2026: Implications for Businesses", (Chartered Institute of Bankers of Nigeria Centre for Financial Studies (CIBNCFS) and B. Adedipe Associates Limited (BAA Consult)), 15th January, 2026 to 15th January, 2026; Bankers' House, PC 19 Adeola Hopewell Street, Victoria Island, Lagos. |
| 2 | "ICAN 2026 Economic Outlook", (Institute of Chartered Accountants of Nigeria (ICAN)), 14th January, 2026 to 14th January, 2026; Muson Centre, Onikan, Lagos. |
| Webinars | |
| 1 | "Sustainability & ESG Training on: Green Marketing: A Source of Competitive Business Advantage", (Institute of Chartered Accountants of Nigeria (ICAN)), 9th February, 2026 to 13th February, 2026; ICAN E-Learning Platform |
| 2 | "Webinar on Finance Act 2021 & FGN Budget 2022", (Chartered Institute of Taxation of Nigeria (CITN)), 18th January, 2022 to 18th January, 2022; Zoom |
| 3 | "Mandatory Continuous Professional Training Programme (MCPTP), 9th -10th August 2020. Theme: Ethics, Leadership and Finance: A Treasury Professional Perspective", (Chartered Institute of Treasury Management, Nigeria (CITM)), 9th August, 2020 to 10th August, 2020; Zoom |