Dr. Ifeanyi Francis Osegbue
Dr. Ifeanyi Francis Osegbue is a LECTURER I in ACCOUNTANCY Department, Faculty Of Management Sciences in Nnamdi Azikiwe University
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Staff Profile
Osegbue IFEANYI Francis is
a Lecturer in the Department of Accountancy, Faculty of Management Sciences,
Nnamdi Azikiwe University, Awka, Anambra State, Nigeria. He is a member of Chartered
Institute of Taxation of Nigeria (CITN). He holds a B.Sc., M.Sc. Degrees
in Accounting and a PhD Degree in Taxation from Chukwuemeka Odumegwu Ojukwu University,
Igbariam Anambra State. (Formerly Anambra State University). His research and teaching interests are in the areas
of income taxation, indirect taxation, tax audit & investigation,
international taxation, taxation of e-commerce, oil & gas taxation, solid
minerals taxation, tax administration & management and income tax for specialized businesses. He
has published on tax aggressiveness, earnings management, dividend payment,
corporate performance, pensions programmed withdrawal and insurance life
annuity, corporate asset structure, corporate borrowing, corporate taxation,
tax planning and firm value in a wide range of referenced international and local
academic journals.
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
Academic Qualifications
| Degrees / Basic Certificates | |
|---|---|
| 1 | Chukwuemeka Odumegwu Ojukwu University(fmrly. Anambra State University). (Doctor of Philosophy, July, 2019) January, 2014 to June, 2019 PhD Accountancy |
| 2 | Chukwuemeka Odumegwu Ojukwu University(fmrly. Anambra State University). (Master Degree, September, 2013) November, 2009 to April, 2013 MSc Accountancy |
| 3 | Anambra State University. (Bachelor Degree, November, 2008) January, 2006 to November, 2008 BSc Accountancy |
| 4 | Federal Polytechnic Nekede. (OND, November, 2004) February, 2001 to December, 2003 OND Accountancy |
| 5 | Institute Of Manpower Development Awka. (NABTEB, June, 2000) January, 1994 to June, 2000 |
| 6 | All Saint Primary School Onitsha. (FSLC, December, 1992) May, 1988 to September, 1992 |
Relevant/Working Experience
| 1 | Pensions Analyst, Sigma Pension Ltd January, 2017 to January, 2018 |
| 2 | Supervising Pensions Officers, Sigma Pension Ltd April, 2015 to December, 2016 |
| 3 | Asst. Pensions Officer, Sigma Pension Ltd September, 2011 to March, 2015 |
| 4 | Industrial Training, First Bank Of Nigeria PLC Ekwulobia Branch Anambra State January, 2004 to December, 2005 |
Creative Output
| Book Chapters | |
|---|---|
| 1 | Osegbue I. F., & Nwoye C. M. (2021, April) Corporate Tax Avoidance and Earnings Manipulations in Nigeria , pp 200-260 |
| Journal Articles | |
| 1 | Innocent Chukwuebuka Nnubia, Chinedu Jonathan Ndubuisi, Ifeanyi Francis Osegbue. (2025, March), "CARBON EMISSION ACCOUNTING AND ECONOMIC GROWTH IN NIGERIA", Journal of Interdisciplinary Research in Accounting and Finance, Vol. 12, (Issue 1), pp 19-31 |
| 2 | Obasi, John Ogbonnia and Osegbue, Ifeanyi Francis. (2023, June), "FIRM SIZE AND ECONOMIC GROWTH OF NIGERIA", AE-FUNAI JOURNAL OF ACCOUNTING, BUSINESS AND FINANCE(FJABAF), Vol. 9, (Issue 1), pp 65 - 77 |
| 3 | Osegbue, Ifeanyi Francis , Egbunike, Patrick Amechi. (2023, June), "THE MODERATING EFFECT OF FIRM SIZE ON TAX SAVING AND INVESTMENT EXPENDITURE IN NIGERIA", Journal of Accounting, Vol. 12, (Issue 1), pp 97-108 |
| 4 | Osegbue Ifeanyi Francis, John Ogbonnia Obasi, Chizoba Mary Nwoye. (2022, December), "EFFECTS OF TAXATION ON CORPORATE INVESTMENT IN NIGERIA", ANAN JOURNAL OF CONTEMPORARY ISSUES IN ACCOUNTING, Vol. 3, (Issue 3), pp 54 -65 |
| 5 | John-Akamelu, C. R., Osegbue, I. F., Onuzulike-Chukwuemeka, N. F. and Obi-Nwosu, V. O.. (2022, June), "Effect of Conditional Cash Transfer on the Welfare of the Vulnerable in Nigeria: Covid-19 Experience.", Nigerian Academy of Management Journal, Vol. 17, (Issue 2), pp 98 -104 |
| 6 | Nwoye, C. M., Anichebe, A. S. & Osegbue, I. F.. (2021, April), "Effect Of Audit Quality On Earnings Management In Insurance Companies In Nigeria.", Athens Journal of Business & Economics, Vol. 7, (Issue 2), pp 173-202 |
| 7 | Obasi, J. O., Osegbue, I. F., Okoye, J. N., Akagbobi, T. N., Arinze, V. C.. (2021, December), "Effect of Fiscal Policy on Corporate Performance and Economic Growth in Nigeria.", Journal of Social and Administrative Sciences Studies, Vol. 5, (Issue 2), pp 92 -103 |
| 8 | Osegbue, I., Obasi, J., John-Akamelu, C., & Nwoye, C.. (2021, July), "Corporate Tax Aggressiveness and Corporate Investment Expenditure in Nigeria and Ghana.", Econometric Research in Finance, Vol. 6, (Issue 2), pp 139-161 |
| 9 | Nwoye, C., Egbunike, P., & Osegbue, I. F.. (2021, December), "Integrated Reporting and Firm Value in the Nigerian and South African Oil and Gas Sector", Econometric Research in Finance, Vol. 6, (Issue 2), pp 163-181 |
| 10 | Dibie I., Egbunike A. P., Osegbue I. F. (2020, March), "Accounting Disclosure Quality And Cross Border Mergers And Acquisition Of Selected Oil And Gas Companies In Nigeria", Journal of Economics and Finance, Department of Economics Nigeria Defence Academy, Vol. 4, (Issue 1), pp 133 – 141 |
| 11 | Osegbue, I. F., Nweze, A., Ifurueze, M. & Nwoye, C. M.. (2018, March), "Effects Of Tax Sheltering On Earnings Management In Nigeria", Research Papers in Economics and Finance. Poznań University of Economics and Business, Poland, Vol. 3, (Issue 2), pp 45 – 69 |
| 12 | Osegbue I. F., Nnoruem T. O. & Nwoye C. M. (2017, March), "Effect Of Corporate Borrowing On Corporate Taxation In Nigeria", American Academic & Scholarly Research Journal, Vol. 9, (Issue 5), pp 110-130 |
| 13 | Osegbue, I. F. & Agbasiere, T. M. (2016, ), "Effect Of Corporate Asset Structure On Firm Performance In Nigeria", Contemporary Journal of Empirical Research, Federal College of Education Asaba, Vol. 2, (Issue 4), pp 231-257 |
| 14 | Nwaorgu, I, Osegbue, I. F. & Okereke, R. C.. (2015, May), "Pensions Programmed Withdrawal And Insurance Life Annuity In Nigeria. A Comparative Analysis As Options To Nigerian Retirees", International Journal of Innovative Research in Management, Vol. 4, (Issue 5), pp 30-37 |
| 15 | Osegbue, I. F., Ifurueze, M & Ifurueze P.. (2014, June), "An Analysis Of The Relationship Between Dividend Payment And Corporate Performance Of Nigerian Banks.", Global Business and Economics Research Journal, pp 133 -141 |
| Conference Papers | |
| 1 | Osegbue, Ifeanyi Francis; Obasi, John Ogbonnia & Okoye, Nonso John. (2024, October), "EFFECT OF FINANCIAL POLICY ON ECONOMIC OUTCOMES OF SELECTED WEST AFRICAN COUNTRIES", 1st Faculty of ADMINISTRATION conference BINGHAM UNIVERSITY |
| 2 | Osegbue Ifeanyi Francis, Egbunike Patrick Amechi. (2023, August), "The moderating effect of Firm Size on Tax Saving and Investment Expenditure in Nigeria", CITN and ANAN University Jos |
| 3 | John-Akamelu, C. R., Osegbue, I. F., Onuzulike-Chukwuemeka, N. F. & Obi-Nwosu, V. O.. (2021, September), "Effect of Conditional Cash Transfer on the Welfare of the Vulnerables in Nigeria: Covid-19 Experience", The Academy of Management Nigeria, pp 1537 – 1547 |
| 4 | Osegbue, Ifeanyi Francis, John-Akamelu, Chitom Racheal and Anazonwu Helen Obiageli. (2021, September), "Corporate tax avoidance, Earnings management and Earnings manipulation in Nigeria", Nnamdi Azikiwe University, Faculty of Management Sciences International Conference (2021) |
| 5 | Osegbue, Ifeanyi Francis, Uchegbu, Callista Ukamaka., Obi-Nwosu, Victoria Ogochukwu And Obasi, John Ogbonnia. (2021, November), "Tax Planning, Earnings Management and Firm Value in Nigeria", Hybrid International Conference of the Department of Accountancy, Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, In collaboration with the Centre for Empirical Research in Finance and Banking, Southampton Business School, University of Southampton, United Kingdom |
| 6 | Obasi, John Ogbonnia and Osegbue, Ifeanyi Francis. (2021, November), "Effect of Fiscal Policy on Corporate Performance and Economic Growth in Nigeria", UNIZIK Business School (UBS) Hybrid (Virtual/Physical) International Conference |
| 7 | Osegbue I. F., Nweze A. & Ifurueze, M.. (2018, March), "EFFECT OF TAX SHELTER ON EARNINGS QUALITY IN NIGERIA", 4th International Conference on Social Sciences Law( ICSSL 2018 ) March 21-22, 2018, Abuja-NIGERIA, pp 41-60 |
| 8 | Osegbue I. F.. (2017, May), "EFFECT OF TAX PLANNING POLICIES ON FIRM VALUE IN NIGERIA", 3rd International Conference on Social Sciences and Law ( ICSSL 2017 ) May 10-11, 2017, Abuja-NIGERIA, pp 210-231 |
| 9 | Osegbue I. F., Nnoruem T. O. & Nwoye C. M. (2016, May), "EFFECTS OF WORKING CAPITAL MANAGEMENT ON CORPORATE PROFITABILITY OF NIGERIAN PENSION FUND ADMINISTRATIONS", 2nd International Conference on Social Sciences and Law ( ICSSL 2016 ) May 11-12, 2016, Abuja-NIGERIA |
| 10 | Osegbue Ifeanyi Francis, Nnoruem Timothy Onyekachukwu and Nwoye Chizoba Mary. (2016, September), "Effects of corporate borrowing on corporate taxation in Nigeria", American Academic & Scholarly Research Centre, 16 International Conference on Administration, Business, Engineering, Management, Science and Technology ICABEEMST 2016 |
| Other Relevant Publications | |
| 1 | Osegbue I. F., Nweze A. & Ifurueze, M.. "Effect Of Tax Aggressiveness On Earnings Quality In Nigeria. From Panel Regression Approach", (Research Work, 2018 April) |
| 2 | Osegbue I. F.. "Effect Of Tax Planning On Firm Value In Nigeria", (Research Work, 2017 May) |
Academic Leadership Qualities
| Grants | |
|---|---|
| 1 | Collaborator: "TETFUND INSTITUTION- BASED RESEARCH (IBR) GRANT" (August, 2024). Ongoing sponsored grant by Tertiary Educational Trust Fund (TETFUND) |
| Editorships | |
| 1 | Editor, "JOURNAL OF CONTEMPORARY ISSUES IN ACCOUNTING (Vol. 3 No.3, December, 2022 ISSN: 2814-1113)" (December, 2022) |
| Reviewerships | |
| 1 | Reviewer, "Journal of Gobal Accounting, Department of Accountancy Nnamdi Azikiwe University" (June, 2022) |
| Contributions to the University/Society | |
| 1 | Member, "Departmental Staff Welfare Committee" (February, 2024) |
| 2 | Member, "Journal of Global Accounting Editorial Board" (February, 2024) |
| 3 | Member, "Departmental Quality Assurance Sub-Committee" (June, 2023) |
| 4 | Collation Officer, "INEC" (March, 2023 to March, 2023) |
| 5 | Member, "Department of Accountancy Welfare Committee" (February, 2022) |
| 6 | Year II Academic Staff Adviser, "Department of Accountancy" (February, 2022) |
| 7 | Memeber, "Faculty of Management Sciences Library Committee" (November, 2022) |
| 8 | Memeber, "Faculty of Management Sciences Endowment Fund Committee" (November, 2022) |
| 9 | Member, "Journal of Global Accounting Editorial Board Committee" (February, 2022) |
| 10 | Member, "Faculty of Management Sciences Enterprenuership Skills Enhancement Committee" (April, 2021 to December, 2022) |
| 11 | Member, "Organizing Committee of Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, International Conference 2021" (September, 2021 to September, 2021) |
Membership of Professional/Relevant Bodies
| 1 | Graduate Member, "CHARTERED INSTITUTE OF TAXATION OF NIGERIA" - PFS-20757 (member since 2018), https://portal.citn.org/ |