Full Program

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Time Zone:

Monday, 19 April 2021

10:00am-3:00pm

Registration of Participants (Researchers Lodge, University of Ilorin)

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)Session Chair: Prof Emeka Ene

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)Session Chair: Mr Michael Daudu FCA

12:25pm-3:30pm

Concurrent Session I

12:30pm-12:50pm

Audit, Investigation, Assurance Services and Forensic Accoun	New Developments in Management Accounting
Syndicate Room I	Multi-Purpose Hall
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 ShittuSession Chair: Prof I. D. Nworji	SUB ID 15: Cost Efficiency and Operating Performance of Selected Listed Manufacturing Firms in Nigeria Authors: Yemisi Adedokun & Ishola Rufus AkintoyeSession Chair: Prof E. C. Ene

12:50pm-1:10pm

Audit, Investigation, Assurance Services and Forensic Accoun	New Developments in Management Accounting
Syndicate Room I	Multi-Purpose Hall
SUB ID 13: The Applicability of Forensic Accounting in North-Western States of Nigeria Author: Sagir LawalSession Chair: Prof I. D. Nworji	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 OloweSession Chair: Prof E. C. Ene

1:10pm-1:30pm

Audit, Investigation, Assurance Services and Forensic Accoun	New Developments in Management Accounting
Syndicate Room I	Multi-Purpose Hall
SUB ID 25: Fraud Authors: Kamaludeen Funsho Ibrahim, Lukman Ojedele Lawal & Jonah KunadiyaSession Chair: Prof I. D. Nworji	SUB ID 46: Human Resource Accounting Indicators and the Profitability of Development Banks in Nigeria Authors: Ilelaboye Segun & Alade MuyiwaSession Chair: Prof. E. C. Ene

1:30pm-1:50pm

New Developments in Management Accounting	Audit, Investigation, Assurance Services and Forensic Accoun
Multi-Purpose Hall	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 AdediranSession Chair: Prof E. C. Ene	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 AwenSession Chair: Prof I. D. Nworji

2:00pm-2:20pm

Tax Policy and Planning for Business Growth	Creative Accounting, Fraud Control and Corporate Failure
Multi-Purpose Hall	Syndicate Room I
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 LawalSession Chair: Dr. K. Yahaya	SUB ID 37: Creative Accounting Author: Tesleem AdeyemiSession Chair: Dr O.J. Otusanya

2:20pm-2:40pm

Creative Accounting, Fraud Control and Corporate Failure	Issues in Finance, Stock Market Development, Financial Instr
Syndicate Room I	Multi-Purpose Hall
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 YusufSession Chair: Dr O.J. Otusanya	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. AdigboleSession Chair: Dr. K. Yahaya

2:40pm-3:00pm

Issues in Financial Regulation and Standards, Corporate Gove	Tax Policy and Planning for Business Growth
Syndicate Room I	Multi-Purpose Hall
SUB ID 2: Ownership Structure and Deposit Money Banks’ Performance in Nigeria Authors: Osazee Godwin Omorokunwa & Efosa Sa’adatu IduborSession Chair: Prof A. E. Kighir	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 SalisuSession Chair: Dr. K. Yahaya

3:00pm-3:20pm

Issues in Financial Regulation and Standards, Corporate Gove	Tax Policy and Planning for Business Growth
Syndicate Room I	Multi-Purpose Hall
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 AtandaSession Chair: Prof A. E. Kighir	SUB ID 44: Voluntary Assets and Income Declaration Scheme (VAIDS), a Veritable Weapon for Increasing Low Tax to GDP Ratio Authors: Ifayemi Olayinka & Folajimi AdegbieSession Chair: Dr. K. Yahaya

3:20pm-3:40pm

Issues in Financial Regulation and Standards, Corporate Gove	Tax Policy and Planning for Business Growth
Syndicate Room I	Multi-Purpose Hall
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 Session Chair: Prof A. E. Kighir	SUB ID 47: Aids and Taxation: A Review of Literature Authors: Suleiman Salami & Zaid AbubakarSession Chair: Dr. K. Yahaya

3:45pm-4:15pm

Lunch Break

4:30pm-6:30pm

PhD Colloquium Session (Multi-Purpose Hall)Session Chair: Prof Ifeanyi Desmond Nworji FCA

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)Session Chair: Dr Fola Adegbie

10:30am-10:50am

Issues in Financial Regulation and Standards, Corporate Gove	Enterprise Carbon Accounting, Sustainability and Integrated	Financial Technology, Artificial Intelligence and the Accoun	Issues in Financial Regulation and Standards, Corporate Gove	New Developments in Management Accounting
Syndicate Room I	Syndicate Room III	Syndicate Room II	Syndicate Room IV	Syndicate Room V
SUB ID 29: Board Composition and the Quality of Financial Reporting of Listed Commercial Banks in Nigeria Authors: Innocent Okwuosa & Solomon AuduSession Chair: Prof E. C. Ene	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 FagbemiSession Chair: Prof C. A. Okafor	SUB ID 6: An Examination of Challenges Confronting Internet Banking Usage in Nigeria Authors: Hassan Taiwo Fasina & Oluwaseyi Titus SharibiSession Chair: Prof E. A. Kighir	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	SUB ID 86: Financial Technology-Based Services and Customer Satisfaction in Nigeria Listed Deposit Money BanksSession Chair: Dr

10:50am-11:10am

Issues in Public Sector Accounting and Implications of IPSAS	Issues in Financial Regulation and Standards, Corporate Gove	Enterprise Carbon Accounting, Sustainability and Integrated	Financial Technology, Artificial Intelligence and the Accoun	Enterprise Carbon Accounting, Sustainability and Integrated
Syndicate Room IV	Syndicate Room I	Syndicate Room III	Syndicate Room II	Syndicate Room V
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 AdegboyegunSession Chair: Dr. O. M. Oladehinde	SUB ID 38: Effect of Board Characteristics on Financial Performance of Selected Quoted Companies in Nigeria Authors: Khairat Taiwo Ajibola & Khadijat Adenola YahayaSession Chair: Prof E. C. Ene	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 AdediranSession Chair: Prof C. A. Okafor	SUB ID 7: Accountants’ Training Framework and Use of Technologies among Nigerian Professional Accountants Authors: Timothy Oyewole, Femi Oladele, Olatunde Wright, Olufolakemi Afrogha & Temiloluwa AkinsolaSession Chair: Prof E. A. Kighir	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 YusufSession Chair: Dr

11:10am-11:30am

Financial Technology, Artificial Intelligence and the Accoun	Issues in Public Sector Accounting and Implications of IPSAS	Issues in Financial Regulation and Standards, Corporate Gove	Enterprise Carbon Accounting, Sustainability and Integrated	Creative Accounting, Fraud Control and Corporate Failure
Syndicate Room II	Syndicate Room IV	Syndicate Room I	Syndicate Room III	Syndicate Room V
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 BabangidaSession Chair: Prof E. A. Kighir	SUB ID 26: Effectiveness of Treasury Single Accounts in Tertiary Institutions in Nigeria Authors: Oyefemi OyetunjiSession Chair: Dr. O. M. Oladehinde	SUB ID 39: Towards Economics of Information Disclosure Regulation: A Nigerian Viewpoint Authors: Ademola Ariyo & Fadiran Taiwo PhebeSession Chair: Prof E. C. Ene	SUB ID 57: Sustainability Accounting Information and the Role of Accountants in Nigerian Listed Firms Authors: Adeoye Afolabi & Julius OtusnyaSession Chair: Prof C. A. Okafor	SUB ID 84: Full paper Authors: Mohammed Yusuf, Abu Seini Odudu & Ruth Nguavese YusufSession Chair: Dr.

11:30am-11:50am

Issues in Finance, Stock Market Development, Financial Instr	Financial Technology, Artificial Intelligence and the Accoun	Issues in Financial Regulation and Standards, Corporate Gove	Issues in Public Sector Accounting and Implications of IPSAS	Enterprise Carbon Accounting, Sustainability and Integrated
Syndicate Room III	Syndicate Room II	Syndicate Room I	Syndicate Room IV	Syndicate Room V
SUB ID 3: Credit Risk Management and Deposit Money Bank Performance in Nigeria Authors: Osazee Godwin Omorokunwa & Mrs EA OgbeideSession Chair: Dr O. J. Otusanya	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 SharaibiSession Chair: Prof E. A. Kighir	SUB ID 42: Adoption of IFRSs and Improved Earning in Listed Manufacturing Companies in Nigeria Authors: Ismail Oyefemi Oyetunji, Khadijat Ayobami Adeagbo & Rasheed Olushola JimohSession Chair: Prof E. C. Ene	SUB ID 45: Accountability: A Panacea for Debt Burden and Infrastructure Development in Developing Countries Authors: Monisola, Alao & Fola AdegbieSession Chair: Dr. O. M. Oladehinde	SUB ID 83: Effect of Integrated Reporting on the Performance of Multinational Companies Operating In Nigeria Authors: Haruna Dzugwahi & Apedzan Emmanuel KighirSession Chair: Dr.

11:50am-12:10pm

Issues in Finance, Stock Market Development, Financial Instr	Financial Technology, Artificial Intelligence and the Accoun	Issues in Financial Regulation and Standards, Corporate Gove	Issues in Public Sector Accounting and Implications of IPSAS	New Developments in Management Accounting
Syndicate Room III	Syndicate Room II	Syndicate Room I	Syndicate Room IV	Syndicate Room V
SUB ID 11: Financial Market Frictions and Trade in the Nigerian Stock Market Authors: Omoruyi Aigbovo & Britny Osaigbovo IsiborSession Chair: Dr O. J. Otusanya	SUB ID 48: Human Resource Accounting Indicators and Profitability of Development Banks in Nigeria Authors: Muyiwa Alade & Charles IlelaboyeSession Chair: Prof E. A. Kighir	SUB ID 51: Political Connection and Firm Performance: Evidence from Nigeria Authors: Ernest Chinyerugo Uzoamaka & Austin Uchechukwu NwezeSession Chair: Prof E. C. Ene	SUB ID 54: Determinants of Debt Concentration at State Government Level Authors: Austin Uchechukwu Nweze & Ernest Chinyerugo UzoamakaSession Chair: Dr. O. M. Oladehinde	SUB ID 86: Financial Technology Based Services and Customer Satisfaction in Nigeria Listed Deposit Money Banks Authors: Ayodeji Ajibade, Tomiwa Bakare & Jerry KwabaiSession Chair: Dr.

12:10pm-12:30pm

Issues in Finance, Stock Market Development, Financial Instr	Financial Technology, Artificial Intelligence and the Accoun	Issues in Financial Regulation and Standards, Corporate Gove	Issues in Public Sector Accounting and Implications of IPSAS	Tax Policy and Planning for Business Growth
Syndicate Room III	Syndicate Room II	Syndicate Room I	Syndicate Room IV	Syndicate Room V
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 OwuiSession Chair: Dr O. J. Otusanya	SUB ID 50: Computerised Accounting System and the Quality of Corporate Reporting Author: Solomon AuduSession Chair: Prof E. A. Kighir	SUB ID 58: Corporate Governance and Audit Performance in Nigerian Public Sector Authors: Romoke Margaret Adewumi & Kofo Amos AdegboyeSession Chair: Prof E. C. Ene	SUB ID 59: Government Revenue and Budget Implementation in Sub-Saharan African Countries Author: Mary Toyin Adeleke Session Chair: Dr. O. M. Oladehinde	SUB ID 85: Determinants of Tax Compliance Among Self Employed Persons and Business Owners in Nigeria Authors: Modupeola Morenike Adesemowo, Olayinka Moses Ifayemi, & Olufunmilayo UsifoSession Chair: Dr.

12:30pm-12:50pm

Issues in Finance, Stock Market Development, Financial Instr	Financial Technology, Artificial Intelligence and the Accoun	Issues in Financial Regulation and Standards, Corporate Gove	Issues in Public Sector Accounting and Implications of IPSAS	Issues in Islamic Accounting and Finance
Syndicate Room III	Syndicate Room II	Syndicate Room I	Syndicate Room IV	Syndicate Room V
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 AsukwoSession Chair: Dr O. J. Otusanya	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 UsmanSession Chair: Prof E. A. Kighir	SUB ID 60: An Assessment of Sensitivity of Corporate Performance on the Executive Directors’ Compensation Authors: Amos Sunday AdeusiSession Chair: Prof E. C. Ene	SUB ID 66: Internal Audit and Fraud Incidence in Pension Administration in Nigeria Author: Fijabi Lateef Kolawole Session Chair: Dr O.M. Oladehinde	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

12:50pm-1:10pm

Issues in Finance, Stock Market Development, Financial Instr	Issues in Finance, Stock Market Development, Financial Instr	Enterprise Carbon Accounting, Sustainability and Integrated	Issues in Financial Regulation and Standards, Corporate Gove	Financial Technology, Artificial Intelligence and the Accoun
Syndicate Room III	Syndicate Room IV	Syndicate Room II	Syndicate Room I	Syndicate Room V
SUB ID 19: Banks’ Price Behaviour and its Determinants in Nigeria Authors: Oyebola Etudaiye-Muhtar, Abdulrazaq Jimoh, Abdulazeez Addurraheem & Wasiu IbrahimSession Chair: Dr O. J. Otusanya	SUB ID 36: Hubris Hypothesis, Managerial Irrationality and Dividend Policy of Non-Financial Firms in Nigeria Authors: Evbaziegbere Isibor & Joel ObayagbonaSession Chair: Dr. K. A. Soyemi	SUB ID 4: Firms Characteristics and Sustainability Reporting of Listed Manufacturing Companies in Nigeria Authors: Abosede Mariam Tiamiyu & Oluwatosin Fisayo OyekunleSession Chair: Prof I. D. Nworji	SUB ID 61: Intellectual Capital and Firms’ Performance Measures of Listed Non-Financial Companies in Nigeria Author: Adesanmi, AdegbayibiSession Chair: Prof E. C. Ene	SUB ID 87: Robotic Intervention and Labour Cost of Listed Manufacturing Companies in Nigeria Authors: Ayodeji Ajibade, Folajimi Adegbie & Abolade FalanaSession Chair: Dr.

1:10pm-1:30pm

Enterprise Carbon Accounting, Sustainability and Integrated	Issues in Finance, Stock Market Development, Financial Instr	Issues in Finance, Stock Market Development, Financial Instr	Issues in Financial Regulation and Standards, Corporate Gove	Tax Policy and Planning for Business Growth
Syndicate Room II	Syndicate Room III	Syndicate Room IV	Syndicate Room I	Syndicate Room V
SUB ID 23: Authors: Tajudeen Lawal, Maroof Ola Mohammed & Muhammed YinusaSession Chair: Prof I. D. Nworji	SUB ID 32: Impact of Capital Structure on Financial Performance of Listed Industrial Goods Companies in Nigeria Authors: Yunusa Muhammad & Ahmed AbdulllahiiSession Chair: Dr O. J. Otusanya	SUB ID 41: Collective Investment Schemes’ Return and One Year COVID-19 Experience: The Nigerian Case Authors: Gbenga Festus Babarinde & Bashir Ahmad DanejiSession Chair: Dr. K. A. Soyemi	SUB ID 62: Impact of Audit Quality Attributes on the Financial Reporting Quality of Quoted Food and Beverages Firms in Nigeria Author: Mohammed Shehu TijjaniSession Chair: Prof E. C. Ene	SUB ID 88: An Assessment of Value Added Tax (VAT) Collection Efficiency in Nigeria Authors: Abdullahi Ibrahim Yakubu & Ismaila YusufSession Chair: Dr

1:30pm-1:50pm

Enterprise Carbon Accounting, Sustainability and Integrated	Issues in Finance, Stock Market Development, Financial Instr	Issues in Finance, Stock Market Development, Financial Instr	Issues in Financial Regulation and Standards, Corporate Gove	Issues in Finance, Stock Market Development, Financial Instr
Syndicate Room II	Syndicate Room III	Syndicate Room IV	Syndicate Room I	Syndicate Room V
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 MammanSession Chair: Prof I. D. Nworji	SUB ID 35: Sunspots, Bubbles and the Nigerian Capital Market Authors: Joel Obayagbona & Osaigbovo Britney IsiborSession Chair: Dr O. J. Otusanya	SUB ID 55: Impact of Monetary Policy Transmission Mechanisms on Capital Market Liquidity in Nigeria (2006 – 2020) Authors: Mary Adeoye & Halimah NasiruSession Chair: Dr. K. A. Soyemi	SUB ID 63: The Impact of Corporate Social Responsibility on Financial Performance in Nigeria: Mediating the Role of Legal Social Responsibility Author: Oladipo Niyi OlaniyanSession Chair: Prof E. C. Ene	SUB ID 89: Credit Risk Management and Financial Sustainability of Deposit Money Banks Listed in Nigeria Authors: Kajogbade Kameel Adebayo & Trimisiu Tunji SiyanbolaSession Chair: Dr.

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) [Issues in Finance, Stock Market Development, Financial Instr]Session Chair: Dr. K. A. Soyemi

2:00pm-3:00pm

Closing Ceremony (3000 Seater-Auditorium)Session Chair: Prof Apedzan Emmanuel Kighir