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| Monday, 19 April 2021 |
| 10:00am - 3:00pm | Registration of Participants (Researchers Lodge, University of Ilorin) |
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| Tuesday, 20 April 2021 |
| 8:00am - 4:00pm | Registration of Participants (Multi-Purpose Hall Entrance) |
| 9:00am - 10:00am | Workshop I - Econometrics in Accounting Research on Panel Data using Stata Software By Mr Henry Machame (Multi-Purpose Hall) |
| 10:00am - 11:00am | Opening Ceremony (Multi-Purpose Hall) |
| 11:00am - 11:30am | Tea Break (Multi-Purpose Hall) |
| 11:30am - 12:30pm | Lead Paper Presentation: Impact of Fifth Industrial Revolution on Business, Accounting and Finance by Emeritus Professor Abhuliman R. Anao FCA (Multi-Purpose Hall) |
| 12:25pm - 3:30pm | Concurrent Session I |
| 12:30pm - 12:50pm | SUB ID 1: Internal Audit Practice and Financial Reporting Quality of Listed Foods and Beverages Companies in Lagos State Authors: Moruf, Oladejo, Yinusa Saliu & Saheed Shittu (Syndicate Room I) |
| | SUB ID 15: Cost Efficiency and Operating Performance of Selected Listed Manufacturing Firms in Nigeria Authors: Yemisi Adedokun & Ishola Rufus Akintoye (Multi-Purpose Hall) |
| 12:50pm - 1:10pm | SUB ID 13: The Applicability of Forensic Accounting in North-Western States of Nigeria Author: Sagir Lawal (Syndicate Room I) |
| | SUB ID 34: Assessing the Influence of Working Capital Management on Profitability of Listed Food and Beverages Companies in Nigeria Authors: Kayode Samson Oladejo & Olorundara Lois Olowe (Multi-Purpose Hall) |
| 1:10pm - 1:30pm | SUB ID 25: Fraud Authors: Kamaludeen Funsho Ibrahim, Lukman Ojedele Lawal & Jonah Kunadiya (Syndicate Room I) |
| | SUB ID 46: Human Resource Accounting Indicators and the Profitability of Development Banks in Nigeria Authors: Ilelaboye Segun & Alade Muyiwa (Multi-Purpose Hall) |
| 1:30pm - 1:50pm | SUB ID 49: The Effect of Firm Specific and Macro-Economic Factors on Profitability of Quoted Oil and Gas Companies in Nigeria Authors: Anazuo Salihu & Samson Adediran (Multi-Purpose Hall) |
| | SUB ID 64: Can the Forensic and Investigate Accounting Teaching in Nigerian Universities be Solution to Financial Fraud? A Case Study of Universities in Kastina State Authors: Setini Odudu Abu, Mohammed Aliyu Yusuf & Benjamin Iorsue Awen (Syndicate Room I) |
| 2:00pm - 2:20pm | SUB ID 16: Impacts of Customs and Excise Duties on Government Expenditure in Nigeria Authors: Festus Taiwo Solanke, Banji Rildwan Olaleye, Roseline Adeboboye & Adenike Moronke Lawal (Multi-Purpose Hall) |
| | SUB ID 37: Creative Accounting Author: Tesleem Adeyemi (Syndicate Room I) |
| 2:20pm - 2:40pm | SUB ID 65: Effect of Earnings Management on Value of Listed Consumer Goods Companies in Nigeria over a Period of 10 Years (2010 to 2019) Authors: Mohammed Yusuf, Abu Seini Odudu & Ruth Nguavese Yusuf (Syndicate Room I) |
| | SUB ID 91: The Effect of Internal Factors on the Likelihood to Pay Dividends in Listed Nigerian Manufacturing Firms Authors: Amos P. Ozemoya, Anietie C. Dikki & Ezekiel A. Adigbole (Multi-Purpose Hall) |
| 2:40pm - 3:00pm | SUB ID 2: Ownership Structure and Deposit Money Banks’ Performance in Nigeria Authors: Osazee Godwin Omorokunwa & Efosa Sa’adatu Idubor (Syndicate Room I) |
| | SUB ID 21: Moderating Effects of Board Independence on the Relationship Between Tax Avoidance and Dividend Policy: A Study of Listed Deposit Money Banks in Nigeria Author: Muhammad Salisu (Multi-Purpose Hall) |
| 3:00pm - 3:20pm | SUB ID 17: Impact of International Financial Reporting Standards (IFRSs) on Performance of Quoted Agricultural Firms and Insurance Firms in Nigeria Author: Ramat Titilayo Salman, Dorcas Adebola Babatunde & Mayowa Atanda (Syndicate Room I) |
| | SUB ID 44: Voluntary Assets and Income Declaration Scheme (VAIDS), a Veritable Weapon for Increasing Low Tax to GDP Ratio Authors: Ifayemi Olayinka & Folajimi Adegbie (Multi-Purpose Hall) |
| 3:20pm - 3:40pm | SUB ID 27: International Financial Reporting Standards (IFRSs) and Small and Medium Scale Enterprises (SMEs) Sustainability: Evidence from Nigeria Authors: Aderemi Adekanmi, Kareem Jimba, Olayinka Ogungbade & Omolade Adeyemi (Syndicate Room I) |
| | SUB ID 47: Aids and Taxation: A Review of Literature Authors: Suleiman Salami & Zaid Abubakar (Multi-Purpose Hall) |
| 3:45pm - 4:15pm | Lunch Break |
| 4:30pm - 6:30pm | PhD Colloquium Session (Multi-Purpose Hall) |
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| Wednesday, 21 April 2021 |
| 8:00am - 12:00pm | Registration of Participants (3000 Seater-Auditorium) |
| 9:00am - 10:00am | Workshop II: Modeling and Forecasting in Accounting Research using E-views Statistical Software by Dr Jimoh Olakole (3000 Seater-Auditorium) |
| 10:30am - 10:50am | SUB ID 29: Board Composition and the Quality of Financial Reporting of Listed Commercial Banks in Nigeria Authors: Innocent Okwuosa & Solomon Audu (Syndicate Room I) |
| | SUB ID 33: Corporate Sustainability Disclosure and Shareholders Wealth of Listed Deposit Money Banks (DMBs) in Nigeria Authors: Olubunmi Florence Osemene, Segun Abogun, Ibrahim Abdulsalam & Temitope Olamide Fagbemi (Syndicate Room III) |
| | SUB ID 6: An Examination of Challenges Confronting Internet Banking Usage in Nigeria Authors: Hassan Taiwo Fasina & Oluwaseyi Titus Sharibi (Syndicate Room II) |
| | SUB ID 8: Corporate Governance and Cash Holdings: Evidence of Dynamic Adjustment towards Target Cash Holdings among Nigerian Firms Author: Agbonrha-Oghoye Imas Iyoha, Victor Chukwudeme Odu & Okuns Omokhudu (Syndicate Room IV) |
| | SUB ID 86: Financial Technology-Based Services and Customer Satisfaction in Nigeria Listed Deposit Money Banks (Syndicate Room V) |
| 10:50am - 11:10am | SUB ID 10: Factors Affecting International Public Sector Accounting Standards (IPSAS) Implementation in Nigeria Authors: Abimbola Oluwaseyi Ademola, Johnson Kolawole Olowookere, Olufemi Adebayo Oladipo & Adekunle Emmanuel Adegboyegun (Syndicate Room IV) |
| | SUB ID 38: Effect of Board Characteristics on Financial Performance of Selected Quoted Companies in Nigeria Authors: Khairat Taiwo Ajibola & Khadijat Adenola Yahaya (Syndicate Room I) |
| | SUB ID 49: The Effect of Firm Specific and Macro-Economic Factors on Profitability of Quoted Oil and Gas Companies in Nigeria Authors: Anazuo Salihu & Samson Adediran (Syndicate Room III) |
| | SUB ID 7: Accountants’ Training Framework and Use of Technologies among Nigerian Professional Accountants Authors: Timothy Oyewole, Femi Oladele, Olatunde Wright, Olufolakemi Afrogha & Temiloluwa Akinsola (Syndicate Room II) |
| | SUB ID 82: Effect of Sustainability Reporting on Financial Performance of Listed Non-financial Companies in Nigeria over a Period of 10 Years (2010 to 2019) Authors: Emmanuel Apedzan Kighir & Mohammed Aliyu Yusuf (Syndicate Room V) |
| 11:10am - 11:30am | SUB ID 24: Effect of Financial Technology Attributes on Market Value of Listed Deposit Money Banks in Nigeria Authors: Lukman Ojedele Lawal, Suleiman Mamman, Bello Mohammed Bamanga & Aminu Abdullahi Babangida (Syndicate Room II) |
| | SUB ID 26: Effectiveness of Treasury Single Accounts in Tertiary Institutions in Nigeria Authors: Oyefemi Oyetunji (Syndicate Room IV) |
| | SUB ID 39: Towards Economics of Information Disclosure Regulation: A Nigerian Viewpoint Authors: Ademola Ariyo & Fadiran Taiwo Phebe (Syndicate Room I) |
| | SUB ID 57: Sustainability Accounting Information and the Role of Accountants in Nigerian Listed Firms Authors: Adeoye Afolabi & Julius Otusnya (Syndicate Room III) |
| | SUB ID 84: Full paper Authors: Mohammed Yusuf, Abu Seini Odudu & Ruth Nguavese Yusuf (Syndicate Room V) |
| 11:30am - 11:50am | SUB ID 3: Credit Risk Management and Deposit Money Bank Performance in Nigeria Authors: Osazee Godwin Omorokunwa & Mrs EA Ogbeide (Syndicate Room III) |
| | SUB ID 30: Assessment of Loan Administration (LA) on the Performance (P) of Deposit Money Banks (DMBs) in Nigeria Authors: Hassan Taiwo Fasina, Atinuke Saidat Mustapha & Oluwaseyi Titus Sharaibi (Syndicate Room II) |
| | SUB ID 42: Adoption of IFRSs and Improved Earning in Listed Manufacturing Companies in Nigeria Authors: Ismail Oyefemi Oyetunji, Khadijat Ayobami Adeagbo & Rasheed Olushola Jimoh (Syndicate Room I) |
| | SUB ID 45: Accountability: A Panacea for Debt Burden and Infrastructure Development in Developing Countries Authors: Monisola, Alao & Fola Adegbie (Syndicate Room IV) |
| | SUB ID 83: Effect of Integrated Reporting on the Performance of Multinational Companies Operating In Nigeria Authors: Haruna Dzugwahi & Apedzan Emmanuel Kighir (Syndicate Room V) |
| 11:50am - 12:10pm | SUB ID 11: Financial Market Frictions and Trade in the Nigerian Stock Market Authors: Omoruyi Aigbovo & Britny Osaigbovo Isibor (Syndicate Room III) |
| | SUB ID 48: Human Resource Accounting Indicators and Profitability of Development Banks in Nigeria Authors: Muyiwa Alade & Charles Ilelaboye (Syndicate Room II) |
| | SUB ID 51: Political Connection and Firm Performance: Evidence from Nigeria Authors: Ernest Chinyerugo Uzoamaka & Austin Uchechukwu Nweze (Syndicate Room I) |
| | SUB ID 54: Determinants of Debt Concentration at State Government Level Authors: Austin Uchechukwu Nweze & Ernest Chinyerugo Uzoamaka (Syndicate Room IV) |
| | SUB ID 86: Financial Technology Based Services and Customer Satisfaction in Nigeria Listed Deposit Money Banks Authors: Ayodeji Ajibade, Tomiwa Bakare & Jerry Kwabai (Syndicate Room V) |
| 12:10pm - 12:30pm | SUB ID 14: Analysis of Macroeconomic Drivers of Stock Market Development in Nigeria (1980 – 2018) Authors: Innocent Okoi, Smart William, Helen Mboto, Ije Ubi, Hodo Riman & Hycenth Owui (Syndicate Room III) |
| | SUB ID 50: Computerised Accounting System and the Quality of Corporate Reporting Author: Solomon Audu (Syndicate Room II) |
| | SUB ID 58: Corporate Governance and Audit Performance in Nigerian Public Sector Authors: Romoke Margaret Adewumi & Kofo Amos Adegboye (Syndicate Room I) |
| | SUB ID 59: Government Revenue and Budget Implementation in Sub-Saharan African Countries Author: Mary Toyin Adeleke (Syndicate Room IV) |
| | SUB ID 85: Determinants of Tax Compliance Among Self Employed Persons and Business Owners in Nigeria Authors: Modupeola Morenike Adesemowo, Olayinka Moses Ifayemi, & Olufunmilayo Usifo (Syndicate Room V) |
| 12:30pm - 12:50pm | SUB ID 18: An Empirical Analysis of Deficit Budget and Economic Development in Nigeria (2002 – 2017) Authors: Akaninyene Orok, Innocent Okoi, Manyo Takon, Austine Eba & Joseph Asukwo (Syndicate Room III) |
| | SUB ID 56: Effect of Cash Conversion Cycle and Current Ration on Profitability of the Selected Quoted Manufacturing Firms in Nigeria Authors: Halima Nasiru & OA Usman (Syndicate Room II) |
| | SUB ID 60: An Assessment of Sensitivity of Corporate Performance on the Executive Directors’ Compensation Authors: Amos Sunday Adeusi (Syndicate Room I) |
| | SUB ID 66: Internal Audit and Fraud Incidence in Pension Administration in Nigeria Author: Fijabi Lateef Kolawole (Syndicate Room IV) |
| | SUB ID 90: Effect of Service Quality and Reputation, on the Non-Financial Performance of Non-Interest (Islamic) Bank in Nigeria Authors: Oluwasegun Sikliru Saka, Aliyu Ahmed Abdullahi & Nurradeen Shehu Aliyu (Syndicate Room V) |
| 12:50pm - 1:10pm | SUB ID 19: Banks’ Price Behaviour and its Determinants in Nigeria Authors: Oyebola Etudaiye-Muhtar, Abdulrazaq Jimoh, Abdulazeez Addurraheem & Wasiu Ibrahim (Syndicate Room III) |
| | SUB ID 36: Hubris Hypothesis, Managerial Irrationality and Dividend Policy of Non-Financial Firms in Nigeria Authors: Evbaziegbere Isibor & Joel Obayagbona (Syndicate Room IV) |
| | SUB ID 4: Firms Characteristics and Sustainability Reporting of Listed Manufacturing Companies in Nigeria Authors: Abosede Mariam Tiamiyu & Oluwatosin Fisayo Oyekunle (Syndicate Room II) |
| | SUB ID 61: Intellectual Capital and Firms’ Performance Measures of Listed Non-Financial Companies in Nigeria Author: Adesanmi, Adegbayibi (Syndicate Room I) |
| | SUB ID 87: Robotic Intervention and Labour Cost of Listed Manufacturing Companies in Nigeria Authors: Ayodeji Ajibade, Folajimi Adegbie & Abolade Falana (Syndicate Room V) |
| 1:10pm - 1:30pm | SUB ID 23: Authors: Tajudeen Lawal, Maroof Ola Mohammed & Muhammed Yinusa (Syndicate Room II) |
| | SUB ID 32: Impact of Capital Structure on Financial Performance of Listed Industrial Goods Companies in Nigeria Authors: Yunusa Muhammad & Ahmed Abdulllahii (Syndicate Room III) |
| | SUB ID 41: Collective Investment Schemes’ Return and One Year COVID-19 Experience: The Nigerian Case Authors: Gbenga Festus Babarinde & Bashir Ahmad Daneji (Syndicate Room IV) |
| | SUB ID 62: Impact of Audit Quality Attributes on the Financial Reporting Quality of Quoted Food and Beverages Firms in Nigeria Author: Mohammed Shehu Tijjani (Syndicate Room I) |
| | SUB ID 88: An Assessment of Value Added Tax (VAT) Collection Efficiency in Nigeria Authors: Abdullahi Ibrahim Yakubu & Ismaila Yusuf (Syndicate Room V) |
| 1:30pm - 1:50pm | SUB ID 31: Effect of Corporate Attributes on Sustainability Reporting of Listed Deposit Money Banks (DMBs) in Nigeria Authors: Musa Inuwa Fodio, Jacob Ame, AS Alhassan, Iroh Frank & Suleiman Mamman (Syndicate Room II) |
| | SUB ID 35: Sunspots, Bubbles and the Nigerian Capital Market Authors: Joel Obayagbona & Osaigbovo Britney Isibor (Syndicate Room III) |
| | SUB ID 55: Impact of Monetary Policy Transmission Mechanisms on Capital Market Liquidity in Nigeria (2006 – 2020) Authors: Mary Adeoye & Halimah Nasiru (Syndicate Room IV) |
| | SUB ID 63: The Impact of Corporate Social Responsibility on Financial Performance in Nigeria: Mediating the Role of Legal Social Responsibility Author: Oladipo Niyi Olaniyan (Syndicate Room I) |
| | SUB ID 89: Credit Risk Management and Financial Sustainability of Deposit Money Banks Listed in Nigeria Authors: Kajogbade Kameel Adebayo & Trimisiu Tunji Siyanbola (Syndicate Room V) |
| 1:50pm - 2:10pm | SUB ID 74: Capital Structure and Dividend Decisions of Listed Consumer Good Companies in Nigeria: A Panel Data Analysis Authors: Ahmed Ishaku & Aliyu Muhammad (Syndicate Room IV) |
| 2:00pm - 3:00pm | Closing Ceremony (3000 Seater-Auditorium) |