Full Program

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Time Zone:

Monday, 11 April 2022

10:30-15:00

Registration of Participants (MAIN AUDITORIUM)

15:00-17:00

PhD Colloquium Session (Faculty of Management Sciences Board Room)Session Chair: Prof Ene

Tuesday, 12 April 2022

08:00-16:00

Registration of Participants (Faculty of Law Auditorium )Session Chair: Dr Odesa

09:00-09:40

Workshop: Introducing the Mentoring Programme of the International Journal of Contemporary Accounting Issues (Faculty of Law Auditorium )Session Chair: Prof Kabiru Isa Dandago, FCA, Editor in Chief, IJCAI

09:40-10:20

Plenary I: (Virtual)Session Chair: PROF EMMANUEL ADEGBITE, University of Nottingham

10:20-10:30

ANNOUNCEMENTS BY CONFERENCE DIRECTOR (Faculty of Law Auditorium )Session Chair: DR KENNY SOYEMI, FCA

10:30-10:50

Tea Break (Faculty of Law Auditorium )Session Chair: MR IKECHUKWU OSEGBU

10:50-10:55

NATIONAL/ICAN/Rivers State University ANTHEMS (Faculty of Law Auditorium )Session Chair: DR KENNY SOYEMI, FCA

10:55-11:00

INTRODUCTIONS (Faculty of Law Auditorium )Session Chair: DR KENNY SOYEMI, FCA

11:00-11:05

OPENING REMARKS BY THE 7TH CONFERENCE CHAIRMAN (Faculty of Law Auditorium )Session Chair: PROFESSOR EMMANUEL ENE, FCA, Baze University, Abuja

11:05-11:10

WELCOME ADDRESS BY THE FIRST DVP ICAN AND TRPPC CHAIRMAN (Faculty of Law Auditorium )Session Chair: DR INNOCENT OKWUOSA, FCA

11:10-11:15

WELCOME NOTE BY THE DEAN, RSU (Faculty of Law Auditorium )Session Chair: PROF GLADSON NWOKAH, Rivers State University

11:15-11:20

ADDRESS BY THE VICE CHANCELLOR, RSU (Faculty of Law Auditorium )Session Chair: PROF NLERUM SUNDAY OKOGBULE, Rivers State University

11:20-11:25

INTRODUCTION OF THE 57TH ICAN PRESIDENT (MAIN AUDITORIUM)Session Chair: AHMED M. KUMSHE (PROF) FCA

11:25-11:35

ADDRESS OF THE 57TH PRESIDENT ICAN (Faculty of Law Auditorium )Session Chair: MRS COMFORT OLU. EYITATO, CFA,CFE, mni, FCA, ICAN

11:35-11:45

KEYNOTE ADDRESS - VICE CHANCELLOR UNIVERSITY OF PORT-HARCOURT (Faculty of Law Auditorium )Session Chair: PROF OWUNARI A. GRORGEWILL, University of Port Harcourt

11:45-11:50

GOODWILL MESSAGESSession Chair: DR KENNY SOYEMI, FCA

11:50-12:30

GROUP PHOTOGRAPH/TEA BREAK (Faculty of Law Auditorium )Session Chair: DR KENNY SOYEMI, FCA

11:50-11:55

VOTE OF THANKS BY THE VICE PRESIDENT, ICAN (Faculty of Law Auditorium )Session Chair: Alh Tijjani Musa Isa, FCA, ICAN

12:30-13:25

LEAD PAPER (Faculty of Law Auditorium )Session Chair: PROF WILSON E HERBERT, KSC, B.Sc, MBed, MAcc, PhD

13:25-13:30

APPRECIATION OF LEAD PAPER PRESENTER & GROUP PHOTOGRAPH (Faculty of Law Auditorium )Session Chair: DR KENNY SOYEMI, FCA

13:30-13:35

RSU/ICAN/NATIONAL ANTHEM (Faculty of Law Auditorium )Session Chair: DR KENNY SOYEMI, FCA

13:50-15:35

CONCURRENT SESSION I - PHYSICAL

13:50-14:05

Physical Concurrent Session II	Virtual Concurrent Session II	Physical Concurrent Session I	Virtual Concurrent Session I	Physical Concurrent Session III
SUB 26: ASSESSING THE ROLE OF DIGITAL FINANCE AS ENABLER OF DIGITAL ECONOMY IN NIGERIA: PROBLEMS AND PROSPECTS. BY CHUKWUEMEKA OKOROEZESession Chair: PROF E.A.L. IBANICHUKA	SUB 3: ISSUES IN PUBLIC SECTOR ACCOUNTING AND ACCOUNTABILITY: IMPLICATION FOR IPSAS ADOPTION IN OYO STATE by OLAITAN, Olumide OlatundeSession Chair: AST. PROF POPOOLA	SUB 32: Empirical Investigation of the Influence of Corporate Governance Structure on Tax Aggressiveness of quoted Manufacturing Companies in Nigeria BY Michael. J. A. AMEDU Session Chair: PROF G.N. OGBONNA	SUB 72: Global Corporate Tax Architecture in the Era of Digital Economy: A Developing Country Perspective by Angela Ifeanyi UJUNWA Session Chair: PROF LOVEDAY NWANYANWU	SUB 8: Audit Quality and Financial Performance Nexus: Further Evidence from Nigeria BY Kenny Adedapo SOYEMISession Chair: PROF OTUSANYA

14:05-14:20

Physical Concurrent Session III	Physical Concurrent Session II	Physical Concurrent Session I	Virtual Concurrent Session I	Virtual Concurrent Session II
SUB 15: Audit evidences and SMEs failure BY David ChukwunwikeSession Chair: PROF OTUSANYA	SUB 27: EFFECT OF OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA by Emmanuel DanielSession Chair: PROF E.A.L. IBANICHUKA	SUB 40: Harnessing Cryptocurrency as a tool for widening the Nigerian tax base BY Obinwanne OnyenakuchiSession Chair: PROF G.N. OGBONNA	SUB 69: Ownership Structure and Real Earnings Management: Evidence from Nigeria by Saheed Shittu Session Chair: PROF LOVEDAY NWANYANWU	SUB 98: Human Capital Reporting and Firms' Stock Market Performance: A Study of Listed Firms in the Nigerian Services Sector BY Boluwatife Amos Session Chair: AST. PROF POPOOLA

14:20-14:35

Virtual Concurrent Session II	Physical Concurrent Session II	Virtual Concurrent Session I	Physical Concurrent Session III	Physical Concurrent Session I
SUB 17: CASH FLOW, LIQUIDITY AND CAPITAL STRUCTURE ON PROFITABILITY OF QUOTED MANUFACTURING FIRMS IN NIGERIA by OMIETE VICTORIA OLULU-BRIGGSSession Chair: AST. PROF POPOOLA	SUB 31: IMPACT OF E-TAXATION ON TAX ADMINISTRATION IN NIGERIA by Robert EkeSession Chair: PROF E.A.L. IBANICHUKA	SUB 38: Tax Revenue Volatility and Economic Growth in Nigeria by Omatozaye Ozavisa OshemiSession Chair: PROF LOVEDAY NWANYANWU	SUB 44: CORPORATE SUSTAINABILITY REPORTING: A PANACEA FOR BUSINESS GROWTH Oluwasikemi OwolabiSession Chair: PROF OTUSANYA	SUB 76: LEAN ACCOUNTING AND FINANCIAL PERFORMANCE OF NAMED CONSUMER GOODS' COMPANIES IN NIGERIA by Joseph Valentine Chuks Iloh Session Chair: PROF G.N. OGBONNA

14:35-14:50

Virtual Concurrent Session I	Physical Concurrent Session II	Physical Concurrent Session III	Physical Concurrent Session I	Virtual Concurrent Session II
SUB 33: The Role of Corporate Sustainability Disclosure in Promoting Firm Value of Listed Manufacturing Firms in Nigeria by Saheed IssaSession Chair: PROF LOVEDAY NWANYANWU	SUB 45: Transformative accounting and reporting in a digital era by Olamide MeduoyeSession Chair: PROF E.A.L. IBANICHUKA	SUB 49: CORPORATE BOARD STRUCTURE AND INVESTORS’ RETURNS OF LISTED INSURANCE FIRMS IN NIGERIA Adebola JABARSession Chair: PROF OTUSANYA	SUB 84: CORPORATE GOVERNANCE, FINANCE AND FIRM VALUE OF LISTED FOOD AND BEVERAGE FIRMS’ IN NIGERIA by BAMIDELE Comfort Olaitan Session Chair: PROF G.N. OGBONNA	SUB 94: Financial Technology as a panacea for Financial Reporting Risks by Olufemi AdemolaSession Chair: AST. PROF POPOOLA

14:50-15:05

Virtual Concurrent Session I	Physical Concurrent Session II	Physical Concurrent Session III	Virtual Concurrent Session II	Physical Concurrent Session I
SUB 28: Audit Expectation Gap: A Review of the Literature by Adeniyi AlaoSession Chair: PROF LOVEDAY NWANYANWU	SUB 48: ABSTRACT FORENSIC AUDITING AND FRAUD CONTROL: A STUDY OF ECONOMIC AND FINANCIAL CRIMES COMMISSION ENUGU STATE by GLORIA OGOCHUKWU OKAFORSession Chair: PROF E.A.L. IBANICHUKA	SUB 57: CORPORATE BOARD STRUCTURE AND INVESTORS’ RETURNS OF LISTED INSURANCE FIRMSIN NIGERIA by JABAR Adebola Abass Session Chair: PROF OTUSANYA	SUB 66: BLOCKCHAIN TECHNOLOGY: IS IT TO MODIFY OR ELIMINATE AUDITING PROCESS? by NGOZI NNENNA UGWUSession Chair: AST. PROF POPOOLA	SUB 91: FINANCIAL INCLUSION INITIATIVES AND POVERTY REDUCTION IN SUB SAHARAN AFRICA REGION: A PARADOX OR REALITY by Bede Uzoma ACHUGAMONU Session Chair: PROF G.N. OGBONNA

15:05-15:20

Physical Concurrent Session I	Physical Concurrent Session II	Virtual Concurrent Session I	Physical Concurrent Session III	Virtual Concurrent Session II
SUB 102: Technology Risk, Risk Management and Bank Performance in Emerging Markets by Chukwuemeka AnyamaobiSession Chair: PROF G.N. OGBONNA	SUB 106: DISRUPTIVE TECHNOLOGIES AND FINANCIAL DEEPENING IN NIGERIA by Gregory OamenSession Chair: PROF E.A.L. IBANICHUKA	SUB 20: Influence of firm's distinctive attributes on commitment to environmental disclosure by conglomerate firms in Nigeria by Moruff SalawuSession Chair: PROF LOVEDAY NWANYANWU	SUB 63: Technology Usage and Financial Performance: Perspective from Nigeria’s Paint Manufacturing Sector by Moruf Oladejo Session Chair: PROF OTUSANYA	SUB 83: Taxation and Economic Growth in Nigeria BY Samuel Bamidele AkinrinSession Chair: AST. PROF POPOOLA

15:20-15:35

Virtual Concurrent Session II	Physical Concurrent Session I	Physical Concurrent Session II	Virtual Concurrent Session I	Physical Concurrent Session III
SUB 1: Accountability and public financial management in Nigeria by Solomon AuduSession Chair: AST. PROF POPOOLA	SUB 105: FUTURE FINANCING AND INVESTMENT IN NIGERIA by Jane Uchechi, Ukangwa, Session Chair: PROF G.N. OGBONNA	SUB 111: Talent Management and Public Sector Performance: Evidence from ministry of Finance Awka. by Samiat O. Afolabi Session Chair: PROF E.A.L. IBANICHUKA	SUB 21: Determinants of tax compliance among SMEs in Lagos State by MUINAT SALAWUSession Chair: PROF LOVEDAY NWANYANWU	SUB 85: AN EVALUATION OF BARRIERS TO AUDITING OF SMEs IN OYO STATE, NIGERIA. by JIMOH Adeshina AbdulwaheedSession Chair: PROF OTUSANYA

15:35-15:50

Physical Concurrent Session II	Physical Concurrent Session I	Virtual Concurrent Session I	Physical Concurrent Session III	Virtual Concurrent Session II
SUB 113: TALENT MANAGEMENT AND PUBLIC SECTOR PERFORMANCE: EVIDENCE FROM MINISTRY OF FINANCE AWKA by Samiat O. Afolabi Session Chair: PROF E.A.L. IBANICHUKA	SUB 115: Financial Inclusion Initiatives and Poverty Reduction in sub Saharan Africa Region: A Paradox or Reality. by Bede ACHUGAMONUSession Chair: PROF G.N. OGBONNA	SUB 39: Firms Characteristics and Tax Aggressiveness of Listed Companies in Nigeria by Marysandra ObeloguSession Chair: PROF LOVEDAY NWANYANWU	SUB 87: Sustainability Accounting and Financial Performance: Evidence from Listed Oil and Gas Companies in Nigeria by ISRAEL OMESISession Chair: PROF OTUSANYA	SUB 97: ENTREPRENEURIAL RE-ORIENTATION OF THE ACCOUNTING PROFESSION IN THE 21ST CENTURY by HUMPHREY ENECHUKWUSession Chair: AST. PROF POPOOLA

15:50-16:05

Physical Concurrent Session II	Virtual Concurrent Session II	Physical Concurrent Session I	Virtual Concurrent Session I	Physical Concurrent Session III
SUB 114: Corporate Governance Quality and Bankruptcy Risk: A Comparative Analysis of Nigerian and South African Deposit Money Banks by Rachael AbusomwanSession Chair: PROF E.A.L. IBANICHUKA	SUB 16: SUSTAINABILITY REPORTING AND FIRM'S VALUE: EMPIRICAL EVIDENCE FROM NON-FINANCIAL SECTOR by ABDUL HASSANSession Chair: AST. PROF POPOOLA	SUB 19: Impact of Simulations as a Learning tool on Accounting Education. A case study of Accounting Students of Lens Polytechnic, Offa, Kwara State, Nigeria by AKINTAYO AKINTUNDESession Chair: PROF G.N. OGBONNA	SUB 35: CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE OF OIL AND GAS INDUSTRY IN NIGERIA by FESTUS TAIWO SOLANKESession Chair: PROF LOVEDAY NWANYANWU	SUB 47: Sustainability reporting and value creation for shareholders in Nigeria BY Imoleayo ObigbemiSession Chair: PROF OTUSANYA

16:05-16:20

Physical Concurrent Session IV	Physical Concurrent Session III	Physical Concurrent Session I	Physical Concurrent Session II	Virtual Concurrent Session I	Virtual Concurrent Session II
SUB : Session Chair: PROF	SUB 13: corporate Assets composition and Firm value: The moderating role of the corporate board. Evidence from listed manufacturing in the Exchange Group by Dennis James AgbomahSession Chair: PROF OTUSANYA	SUB 25: EFFECT OF E-TAXATION ON NIGERIA’S REVENUE AND ECONOMIC GROWTH: A PRE- POST ANALYSIS BY Ezekwere Uzochukwu Session Chair: PROF G.N. OGBONNA	SUB 55: Assessment of Sustainability Reporting Practices in Nigeria Stock Market. BY Owoola Rekiat Ibukun-Falayi Session Chair: PROF E.A.L.IBANICHUKA	SUB 79: Human resources accounting and management of disruptive technology by financial technology firms in Lagos central business district, Lagos state by Tunde OsanyinbiSession Chair: PROF LOVEDAY NWANYANWU	SUB 90: EFFECTS OF IMPLEMENTATION OF IPSAS ON ACCOUNTABILITY AND TRANSPARENCY IN SELECTED NORTH CENTRAL STATES OF NIGERIA by Samuel Taiwo TOLUYEMISession Chair: AST. PROF POPOOLA

16:20-16:35

Virtual Concurrent Session I	Physical Concurrent Session III	Physical Concurrent Session I	Virtual Concurrent Session II	Physical Concurrent Session II
SUB 112: DIGITALIZATION AND THE 21ST CENTURY ACCOUNTING REPORT STANDARD IN NIGERIA by NDUKA MOSERISession Chair: PROF LOVEDAY NWANYANWU	SUB 14: CORPORATE ASSETS COMPOSITION AND VALUE OF MANUFACTURING FIRMS QUOTED IN SELECTED AFRICAN COUNTRIES BY DENNIS JAMES AGBOMAHSession Chair: PROF OTUSANYA	SUB 62: FIRM AGE AND FINANCIAL REPORTING TIMELINESS OF QUOTED COMPANIES IN NIGERIA BY Osarenren Aigienohuwa PhDSession Chair: PROF G.N. OGBONNA	SUB 64:CEO Tenure and board interlock effect on financial performance of listed consumer goods firms in Nigeria by Shehu AliyuSession Chair: AST. PROF POPOOLA	SUB 9: Financial Sector Development and Industrial Performance in Nigeria: An Empirical Investigation by Timothy AderemiSession Chair: PROF E.A.L. IBANICHUKA

Wednesday, 13 April 2022

09:00-09:40

WORKSHOP PAPER II by PROFESSOR TEEROOVEN SOOBAROYEN (University of Essex/President, African Accounting & Finance Association/Consulting Editor in Chief, IJCAI) (Virtual)

09:40-10:20

WORKSHOP PAPER I by PROFESSOR EMMANUEL ADEGBITE (University of Nottingham/Consulting Editor in Chief, IJCAI) (Virtual)

10:20-11:00

INTRODUCTION OF MENTORING PROGRAMME OF THE INTERNATIONAL JOURNAL OF CONTEMPORARY ACCOUNTING ISSUES (ICAN'S ACADEMIC JOURNAL) by PROFESSOR KABIRU ISA DANDAGO (Bayero University Kano/Editor-in-Chief IJCAI) (HYBRID)

11:00-11:20

HEALTH TALK/TEA BREAK/ANNOUNCEMENTS (HYBRID)

11:20-11:35

Virtual Concurrent Session I	Virtual Concurrent Session III	Physical Concurrent Session I	Physical Concurrent Session II	Virtual Concurrent Session II
SUB 3: ISSUES IN PUBLIC SECTOR ACCOUNTING AND ACCOUNTABILITY: IMPLICATION FOR IPSAS ADOPTION IN OYO STATE by OLAITAN, Olumide Olatunde	SUB ID 36: Digital Currency Adoption in an Emerging Economy: An Assessment of E-Naira as Nigeria’s Digital Currency IBRAHIM HAMIDU	SUB ID 60: An Assessment of Taxpayers’ Compliance Behavior under Self-Assessment Basis: A Study of Small and Medium Enterprises (SMEs) in Gombe State-Nigeria BY Sagir Lawal	SUB ID 87: Sustainability Accounting and Financial Performance: Evidence from Listed Oil and Gas Companies in Nigeria ISRAEL OMESI	SUB ID 90: EFFECTS OF IMPLEMENTATION OF IPSAS ON ACCOUNTABILITY AND TRANSPARENCY IN SELECTED NORTH CENTRAL STATES OF NIGERIA by Samuel Taiwo TOLUYEMI

11:35-11:50

Virtual Concurrent Session I	Physical Concurrent Session I	Virtual Concurrent Session II	Physical Concurrent Session II	Virtual Concurrent Session III
SUB 17: CASH FLOW, LIQUIDITY AND CAPITAL STRUCTURE ON PROFITABILITY OF QUOTED MANUFACTURING FIRMS IN NIGERIA by OMIETE VICTORIA OLULU-BRIGGS	SUB ID 105: FUTURE FINANCING AND INVESTMENT IN NIGERIA Jane Uchechi, Ukangwa,	SUB ID 62: FIRM AGE AND FINANCIAL REPORTING TIMELINESS OF QUOTED COMPANIES IN NIGERIA Osarenren Aigienohuwa PhD	SUB ID 67: EFFECT OF ENVIRONMENTAL COST ON FINANCIAL PERFORMANCE OF SELECTED OIL AND GAS FIRMS IN NIGERIA Nzekwe Uzoh	SUB ID 72: Global Corporate Tax Architecture in the Era of Digital Economy: A Developing Country Perspective Angela Ifeanyi UJUNWA

11:50-12:05

Virtual Concurrent Session I	Virtual Concurrent Session II	Physical Concurrent Session I	Virtual Concurrent Session III	Physical Concurrent Session II
SUB 66: BLOCKCHAIN TECHNOLOGY: IS IT TO MODIFY OR ELIMINATE AUDITING PROCESS? by NGOZI NNENNA UGWU	SUB ID 108: Determinants of Forensic Accounting and Techniques: Interrogation of Unknown from Known Godwin Oyedokun	SUB ID 114: Corporate Governance Quality and Bankruptcy Risk: A Comparative Analysis of Nigerian and South African Deposit Money Banks Rachael Abusomwan	SUB ID 37: INTELLECTUAL CAPITAL, FINANCIAL PERFORMANCE, AND ENTERPRISE VALUE OF LISTED TECHNOLOGICAL COMPANIES IN NIGERIA IBRAHIM HAMIDU	SUB ID 52: COVID-19 AND ACCOUNTING QUALITY OF BANKS IN AFRICA GODWIN EBIRIEN

12:05-12:20

Virtual Concurrent Session II	Physical Concurrent Session II	Physical Concurrent Session I	Virtual Concurrent Session I
SUB ID 104: Foreign Exchange Fluctuations on the Performance of Agricultural Export in Nigeria Francis Sylvanus Udoh	SUB ID 23: COVID-19 PANDEMIC AND FINANCIAL PERORMANCE IN NIGERIA: ISSUES AND INSIGHTS Joy Omeghie Osemwegie-Ero	SUB ID 34: Sustainability reporting and firm performance of listed oil and gas companies in Nigeria David Jerry Oziegbe	SUB ID 69: Ownership Structure and Real Earnings Management: Evidence from Nigeria by Saheed Shittu

12:20-12:35

Physical Concurrent Session II	Physical Concurrent Session I	Virtual Concurrent Session I	Virtual Concurrent Session II
SUB ID 24: DISRUPTIVE TECHNOLOGY AND ACCOUNTING EDUCATION IN NIGERIA FEDERAL UNIVERSITIES: ISSUES, CHALLENGES AND WAY FORWARD CHIOMA OJUKWU	SUB ID 29: AUDITOR ATTRIBUTES AND THE QUALITY OF FINANCIAL REPORTING OF FIRMS IN FINANCIAL SERVICE SECTOR Augustine Chukwujekwu ODUBUASI	SUB ID 39: Firms Characteristics and Tax Aggressiveness of Listed Companies in Nigeria by Marysandra Obelogu	SUB ID 44: CORPORATE SUSTAINABILITY REPORTING: A PANACEA FOR BUSINESS GROWTH Oluwasikemi Owolabi

12:35-12:50

Virtual Concurrent Session II	Virtual Concurrent Session I	Physical Concurrent Session II	Physical Concurrent Session I
SUB ID 110: Exploring the Feasibility of Continuous Auditing for a Digitalized Nigeria Josephine Ene	SUB ID 35: CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE OF OIL AND GAS INDUSTRY IN NIGERIA by FESTUS TAIWO SOLANKE	SUB ID 40: Harnessing Cryptocurrency as a tool for widening the Nigerian tax base Obinwanne Onyenakuchi	SUB ID 50: ARTIFICIAL INTELLIGENCE AND ACCOUNTING SERVICES AMONG PRACTICING ACCOUNTANTS IN LAGOS STATE, NIGERIA Oluyinka Ogungbade

12:50-13:05

Virtual Concurrent Session II	Virtual Concurrent Session I	Physical Concurrent Session I	Physical Concurrent Session II
SUB ID 107: Effect of firms characteristics on corporate sustainability disclosure in the health sector of Nigeria:an empirical paper Yagana Alhaji Baba	SUB ID 112: DIGITALIZATION AND THE 21ST CENTURY ACCOUNTING REPORT STANDARD IN NIGERIA by NDUKA MOSERI	SUB ID 31: IMPACT OF E-TAXATION ON TAX ADMINISTRATION IN NIGERIA Robert Eke	SUB ID 71: Dynamics of Financial Sector Development Transmission Mechanism and Household Welfare in Nigeria: How Close is the Links? Okwuchukwu Odili

13:05-13:20

Virtual Concurrent Session I	Physical Concurrent Session II	Physical Concurrent Session I	Virtual Concurrent Session II
SUB ID 1: Accountability and public financial management in Nigeria by Solomon Audu	SUB ID 26: ASSESSING THE ROLE OF DIGITAL FINANCE AS ENABLER OF DIGITAL ECONOMY IN NIGERIA: PROBLEMS AND PROSPECTS. CHUKWUEMEKA OKOROEZE	SUB ID 85:AN EVALUATION OF BARRIERS TO AUDITING OF SMEs IN OYO STATE, NIGERIA. JIMOH Adeshina Abdulwaheed	SUB ID 93: IMPACT OF AUDIT QUALITY ON FINANCIAL REPORTING QUALITY OF LISTED COMPANIES IN NIGERIA Kayode Mohammed Ajape

13:20-13:35

Physical Concurrent Session I	Virtual Concurrent Session I	Virtual Concurrent Session II	Physical Concurrent Session II
SUB ID 115:Financial Inclusion Initiatives and Poverty Reduction in sub Saharan Africa Region: A Paradox or Reality. Bede ACHUGAMONU	SUB ID 16: SUSTAINABILITY REPORTING AND FIRM'S VALUE: EMPIRICAL EVIDENCE FROM NON-FINANCIAL SECTOR by ABDUL HASSAN	SUB ID 51: A COMPARISON OF EARNINGS QUALITY IN GOVERNMENT LINKED AND NON-LINKED QUOTED FIRMS IN NIGERIA. Ademola Adeniran Adewumi	SUB ID 82: CORPORATE AGILITY, SUSTAINABILITY AND LONG RUN SURVIVAL OF ORGANISATIONS IN A DISRUPTIVE BUSINESS ENVIRONMENT Dheseviano Emiaso