FULL NAMES: EBERE, CHRISTOPHER CHUKWUMA

DESIGNATION(S): Lecturer in Accounting

BRIEF PROFILE: Honesty and dedication to assigned responsibilities. Ability to work with a team in handling challenges as well as work with less supervision.

CONTACT DETAILS:

MOBILE: 08075510688, 08035512987

E-MAIL: chukwuma.ebere@uniport.edu.ng

OFFICE BLOCK/ADDRESS: Faculty of Management Sciences, Department of Management, University of Port Harcourt, Nigeria.

CONSULTING/VISITING TIME: BY APPOINTMENT

EDUCATIONAL QUALIFICATIONS

• D Accounting
• Sc. Accounting
• PGD Accounting
• ED Education
• PGD Education
• A. (Hons) Business Administration

EDUCATIONAL INSTITUTIONS WITH DATES

WORKING EXPERIENCE

MEMBERSHIP OF RESEARCH/PROFESSIONAL BODIES

• Member, The Institute of Certified Public Accountants of Nigeria (ICPAN)

RESEARCH PUBLICATIONS

Dissertation / Theses

• Corporate Governance and Financial Performance of Quoted Insurance Companies in Nigeria, Unpublished Ph.D Dissertation, Department of Accounting, University of Port Harcourt, 2017

• Factors Hindering Public Secondary Schools Students’ Performance in Accounting in Nigeria: Teachers Perception in Rivers State. Unpublished M.Sc Thesis in Accounting, Department of Accounting, University of Port Harcourt,

• The Impact of Tax Reforms on Revenue of the Federal Government of Nigeria 1991-2000, Unpublished MBA Thesis, Department of Accounting, University of Port Harcourt. 2005

• Resources Provision for the Implementation of Business Education in the UBE Programme in Rivers State, Unpublished M.Ed. Thesis, Department of Educational Management, University of Port Harcourt, 2011

GLOBAL FINANCIAL MELTDOWN AND IMPLICATIONS OF NIGERIAN BUDGET AND ECONOMY

BY

LEYIRA CHRISTIAN MICAH; EBERE CHUKWUMA CHRISTOPHER  & UWAOMA IRONKWE (2008)

ABSTRACT

The objective of this paper is to determine the implications of the global financial meltdown on Nigeria’s budget. To achieve this, data were collected from Federal Ministry of Finance, Central Bank of Nigeria publications and other relevant sources. The analysis were mainly descriptive. It was observed that the low performance recorded in the budget during these periods of global financial meltdown is higher than the previous periods. It is therefore, recommended the adoption of prudent fiscal policies and diversification of the economy to overcome this challenge.

TEACHER PROVISION FOR ASSURING QUALITY IN BUSINESS EDUCATION  IN UNIVERSAL BASIC EDUCATION (UBE) PROGRAMME IN RIVERS STATE

BY

ASODIKE, J.D. & EBERE, C.C. (2011).

Abstract

This study examined teacher provision for assuring quality in business education in the Universal Basic Education (UBE) programme in Rivers State. A sample of 54 schools out of 266 schools, and 108 business and computer studies teachers were used for the study. Data collection was through document analyses and a self-constructed questionnaire titled “Business Education Assessment Questionnaire” (BEA Q). Simple percentages were used for data analyses. The findings were that the student – teacher ratio exceeded the recommended 40:1, all the teachers agreed that poor financial status of teachers, delay in salary payment and irregular promotion of teachers hindered adequate provision of teaching personnel to meet the demands of the programme.. The study therefore concluded that inadequate provision of teachers affect the quality of business education in the UBE programme. It was therefore recommended that, government should recruit more teachers and encourage their retention through regular payment of salaries and promotion.

TAX SYSTEM IN NIGERIA – CHALLENGE AND THE WAY FORWARD

BY

LEYIRA CHRISTIAN MICAH; EBERE CHUKWUMA CHRISTOPHER & ASIAN ASIAN UMOBONG (2012)

Abstract

This paper discusses the challenging issues affecting the tax system in Nigeria. It is characterized by lack of statistical data, poor tax administration, and inability to prioritize tax effort, multiplicity of taxes and increase in underground economy. It also proffer challenges so as to engender an efficient and effective tax regime in Nigeria.

ACTIVITY-BASED COSTING PROJECT IMPLEMENTATION IN SMALL SCALE ENTERPRISES IN RIVERS STATE.

BY

EBERE, C.C., IBANICHUKA, E.A.L & YAAKOO, P.D. (2012).

Abstract

This study examines Activity Based costing and project implementation in small scale enterprises in Rivers State with the purpose of determining the extent to which activity based costing relate to profitability and efficiency of small scale enterprises. There were two (2) research questions and two (2) hypotheses. The instrument for data collection was the questionnaire administered to 30 respondents. The analysis was done with the aid of Pearson product moment coefficient (PPMC) and the findings were: ABC correlate with organization profitability and efficiency and it was concluded that adoption of ABC increases profitability and reduces inefficiency in small scale enterprises and among the recommendations was that organizations that want to implement ABC systems should note that it involves substantial investment in time and money.

Keywords: ABC, Efficiency, Profitability and SMEs.

LEADERSHIP CHLLANGE OF PRINCIPALS AND WORK MORALE AMONG SECONDARY SCHOOL TEACHERS IN NIGERIA: (A STUDY OF RIVERS STATE)

BY

ASODIKE, J.D.; EBERE, C.C. & IBANICHUKA, E.A.L. (2012).

Abstract

This study examines leadership challenge of principals and work morale among secondary school teachers in Nigeria (a study of Rivers State) with the aim of finding out the extent to which principals leadership capacity and qualities affect teachers work morale. A sample of 20 public secondary schools from the urban and rural areas and a sample of 160 teachers from these schools were used. The data were collected through self developed questionnaire on principal’s leadership titled “Principals and Teacher Work Moral Evaluation Questionnaire on principal (PTWMEQ) and analysis was made using simple percentages. The findings were that leadership capacity of principal is greatly affected by school vision, and work moral ethics and those leadership qualities are greatly affected by influence acquired by excellence, commitment and decision-making. And all these attributes affect teachers work morale. Based on the findings, it was concluded that principals’ leadership capacities and qualities to a great extent affect teachers work morale. It was therefore recommended among other things that principals should endeavour to create a home environment in their schools where every teacher is made to feel accepted and valued as an integral component of the school system.

AUDIT EXPECTATION AND FINANCIAL REPORTING IN RIVERS STATE, NIGERIA

BY

IBANICHUKA, E.A.L. & EBERE, C.C. (2013).

Abstract

The study examined the effects of financial reporting on audit expectation gap in Nigeria. The purpose is to determine whether the safe-guarding of corporate property, promoting efficiency in corporate performance and enhancing confidence in reporting are affected by financial reporting. In carrying out this study, a researcher-designed and validated questionnaire was administered on 35 respondent users of financial statements to obtain their opinion on three research questions and three hypotheses formulated for the study. Data obtained were analyzed using simple regression analysis. Findings indicate that financial reporting has significant positive effects on safe-guarding of corporate property and promotion of efficiency in corporate performance. The study, however, shows that financial reporting does not significantly inspire confidence in financial report users. The work concludes that audit expectation gap is affected by financial reporting in Nigeria and suggests that more education and enlightenment should be given to financial statement users on the duties and responsibilities of auditors in Nigeria.

VENTURE CAPITAL AS A  SOURCE OF CORPORATE FINANCING: AN APPRAISAL OF NIGERIAN CAPITAL MARKET  

BY

IBANICHUKA, E.A.L. & EBERE, C.C. (2013)

Abstract

This article postulates that venture capitalists provide an essential service to the economy by providing the much needed fund and managerial guidance for the small and medium scale enterprise. By assisting SMEs through the difficult growth stages, they help in boosting the employment. Given the essential services they render to the economy, it would be wise for the government to offer financial incentives to those individuals and organizations that provide entrepreneur with start-up capital.

TAX EVASION AND REVENUE GENERATION IN NIGERIA (A STUDY OF LAGOS STATE)

BY

MADUGBA, JOSEPH UGOCHUKWU; LEYIRA CHRISTIAN MICAH & EBERE, CHUKWUMA CHRISTOPHER (2013)

Abstract

This study examines the impact of tax evasion on revenue generation in Lagos state; with the purpose of finding out if tax evasion affects taxes, fines and fees, license and earnings and sales. In carrying out this study, there were four research questions and four hypotheses. The data for analysis was secondary and analyzed with multiple regression analysis and the finding were as follows, tax evasion does not significantly affect licenses, tax evasion does not significantly affect earnings and sales. From the findings, it was concluded that tax evasion does not impact significantly on internally generated revenue of Lagos state and it was therefore, recommended that tax education should be encouraged in all states of the federation in order to minimize tax evasion and increase internally generated revenue.

THE IMPACT OF INFORMATION TECHNOLOGY ON ACCOUNTING EDUCATION IN UNIVERSITIES IN RIVERS STATE

BY

EBERE, C.C; AGBAKWURU C. & JOSEPH, B. (2014)

Abstract

This study investigated the impact of Information Communication Technology (ICT) on accounting education in universities in Rivers State with the purpose of finding out the extent basic issues and challenges that hinder implementation of Information Communication Technology (ICT) affect accounting education in these universities. There were two(2) research questions and two hypotheses. The questionnaire was instrument used in collecting data which were analyzed with simple percentages and spearman rank correlation. The reliability coefficient of the instrument was 0.80. The findings were that the two null hypotheses were retained indicating that relationship exists between basic issues associated with ICT implementation, and challenges encountered by using ICT and accounting education. Based on the findings, it was concluded that the basic issues and challenges facing the ICT implementation in universities in Rivers State have relationship with accounting education and therefore it was recommended among other things that Government should allocate adequate funds to universities to develop their ICT centres and equip them with ultra modern ICT facilities.

FORENSIC ACCOUNTING AND FRAUD MANAGEMENT IN BANKS AND INSURANCE COMPANIES IN RIVERS STATE, NIGERIA

BY

EBERE, C.C. & MICAH, L.C. (2014)

Abstract

This study examined forensic accounting and fraud management in banks and insurance companies in Rivers State with the purpose of determining the extent to which litigation support services relate to fraud motives and fraud justifications services relate to fraud motives and justifications. There were four (4) research questions and four (4) hypotheses. The source of data generation was responses gathered from the respondents who were administered the questionnaire. From the analysis, it was discovered that: relationships exist between litigation support services and fraud motives, litigation support services and fraud justifications, investigative accounting services with fraud motives and justifications. Based on the findings of the study, it was concluded that application of forensic accounting services relate to fraud management and the recommendations were stated to include; that organizations should endeavour to strengthen their internal control systems as well as ensure good organizational climate to minimize fraud drivers.

Keywords: Forensic accounting, litigation support services, fraud management, fraud motives and investigative accounting.

ENVIRONMENTAL ACCOUNTING, REPORTING AND PERFORMANCE OF MANUFACTURING FIRMS IN RIVERS STATE

BY

EBERE, C.C.; MADUGBA, J.U. & OKPE, I.I. (2014)

Abstract

The study examines environmental accounting, reporting and performance of manufacturing firms in Rivers State with the purpose of determining the extent of relationship between natural resources/ecological accounting practice, physical/non monetary accounting practice and market share, physical/non monetary accounting practice and natural resources/ecological accounting practice and profitability of manufacturing firms. Four research questions and four hypotheses guided the study. A total sample of 104 respondents drawn from the target population of accountants, senior managers and supervisors of manufacturing firms were used. Instrumentation was through the questionnaires. Data analysis was through the multiple regressions. Our findings show that hypothesis one was accepted while hypotheses two was rejected. Hypotheses three and four were also rejected. Based on the findings of the study, it was therefore concluded that all variables of the study were significantly related except for hypothesis one. Thus, we make the following recommendations: regulatory bodies should develop a standard to guide practices of environmental accounting. Research studies should be encouraged in the field of environmental accounting and reporting. Finally, companies should show data on environmental expenditure, environmental costs charged to income in the notes to the accounts in their annual reports.

CORPORATE GOVERNANCE SYSTEM AND FINANCIAL PERFORMANCE OF QUOTED INSURANCE COMPANIES IN NIGERIA

BY

EBERE, C.C.; IBANICHUKA, E.A.L. & OGBONNA, G.N. (2016)

Abstract

This study empirically investigate the corporate governance system with the purpose of finding out the relationship that exist between board size, board composition, earnings per share (EPS) and Return on Assets (ROA) of quoted insurance companies in Nigeria from (2008 to 2015) respectively. In order to accomplish the purpose of the study, data was sourced from 14 insurance companies and analyzed using Pearson Correlation and Multiple regression analyses. Our study shows that board size had a positive and statistically significant relationship with Return on asset and Earnings per share (EPS). Furthermore, our findings showed that there was a positive and statistically significant relationship with board size and earnings per share. From the findings, we conclude that board size and board composition contribute significantly to the financial performance of insurance companies in Nigeria. We therefore recommend that; regulators must ensure that competent independent members are well represented in the board of directors, and insurance companies should adhere strictly to the corporate governance code of conduct as it affects board size and board composition to achieve maximum performance.

TAX REVENUE AND ECONOMIC PRODUCTIVITY IN NIGERIA (1994-2013)

BY

IBANICHUKA, E.A.L. & EBERE, C.C. (2016).

Abstract

This study investigates tax revenue and economic productivity in Nigeria 1994-2013 with the purpose of investigating whether Value Added Tax (VAT) and Petroleum Profit Tax (PPT) relate with All Share Index (ALSI) and market capitalization (MKTCAP) respectively. The data for the study were time series data for 20 years covering 1994-2013 from Central Bank Statistical Bulletin which were analysed using multiple regressions with the aid of statistical packages for social sciences (SPSS). The results reveal that value added tax and petroleum profit contributed positively and significantly to All Share Index (ALSI) and market capitalization respectively. It was concluded that tax revenue collection relates with corporate values of shares quoted in the Nigerian Stock Exchange. Nevertheless, it was recommended that government should improve upon provision of social welfare which will encourage people to pay tax.

MONEY LAUNDERING AND FORENSIC ACCOUNTING SKILLS IN NIGERIA BANKS

BY

EBERE, C.C.; IBANICHUKA, E.A.L. (2016)

Abstract

The study examines money laundering and forensic accounting skills in Nigeria banks with the purpose of finding if the extent placement, layering and integration money laundering methods are affected by forensic accounting skills. The instrument used to gather data was money laundering crime and forensic accounting skills questionnaire (MLCA-FASO) of 120 respondents. Frequency counts and descriptive statistics were used to answer the research questions and correlation was used for all the hypotheses with the aid of special package for social sciences package (SPSS). The findings reveal that those who are involved in forensic accounting practice possess good accounting qualification, sufficient skills that those who are involved in forensic accounting, and all the dimension of money recommended among other things that banks should set up policies that ensure that they recruit forensic accountants to manage accounting sections.

VALUE ENGINEERING AND PROFITABILITY OF PUBLIC LIMITED COMPANIES IN NIGERIA

BY

MICAH LEYIRA CHRISTIAN, C.C. EBERE & EGBUHUZOR, CELESTINE ANAYO (2016)

Abstract

This study examines the impact of value engineering on profitability of selected public limited manufacturing firms in Rivers state. To stay competitive by creating higher value for consumers, firms are in constant search for strategies and tactics that will maximize profit. Profitability can be attained by increasing per unit revenue, decreasing unit cost or a mix of both. This is done through value engineering that aims to systematically improve the ‘value’ of goods or products and services by using an examination of function. The research design utilized was quasi-experimental research design (survey). The sampling method used was the purposive sampling technique. Spearman’s rank correlation coefficient, simple regressions was used to test the postulated hypothesis at 0.05 level of significance computed within the SPSS software. The study reveals that there is significant impact of value engineering proxies on profitability proxies. Based on the findings, the following recommendation were raised: that value engineering department should be establish in every corporate organization so as to use multi-disciplinary team to solve complex problems by generating new ideas to perform functions and propose alternatives. Also, the alternative functionality proposed should not reduce the value to be derived by customer so that the profitability of organization will not be reduced. And finally, manufacturing activities must be viewed as a large system, the parts of which are interrelated in order to study the effect of factors such as changes in market demands, product design and materials.

AUDIT COMMITTEE AND FINANCIAL PERFORMANCE OF QUOTED INSURANCE COMPANIES IN NIGERIA (2008-2014)

BY

EBERE, CHUKWUMA CHRISTOPHER, IBANICHUKA, EMMANUEL AMAPS LOVEDAY (2016).

Abstract

The study examined audit committee and financial performance of quoted insurance companies in Nigeria (2008-2014) with the objective of/inc/mg out the extent to which audit committee can affect return on asset (ROA) and Return on Equity (ROE,) of the listed companies. In order to achieve the purpose of the study, secondary data regarding the corporate governance practices and financial per finance was collected from ten (10) insurance companies listed on the Nigeria Stock Exchange. The data was sourced from the annual reports of the concerned insurance companies: The collected data which was secondary in nature was analyzed using regression analysis. The findings of the study showed that audit committee does not significantly affect the Return on asset of insurance companies. The findings further indicate that Audit committee size does not significantly affect the return on equity of insurance companies in Nigeria. Based on the findings, it was concluded that audit committee size does not affect the financial performance of listed insurance companies in Nigeria. Given the findings and conclusion, it is recommended that the enabling laws guiding the code of practice on audit committee and corporate governance should he amended to include that only qualified accountants should constitute the audit committee Furthermore, the audit committee should be empowered to the extent that their advice anti recommendations are given priority attention.

OIL AND GAS ACCOUNTING METHODS AND PROFITABILITY OF SELECTED OIL AND GAS COMPANIES IN RIVERS STATE

BY

EBERE, CHUKWUMA CHRISTOPHER & JOSEPH BENVOLIO (2015)

ABSTRACT

The study examines oil and gas accounting methods and profitability of selected oil and gas companies in Rivers State with the purpose of finding out whether success effort and full cost accounting methods affect profitability in oil and gas industries. In carrying out this study, data was collected from 52 respondents through the issued structured questionnaires. The data collected was analyzed using pearson correlation and regression analysis. The findings indicated that both accounting methods used in the oil and gas industry affect profitability significantly and it was recommended that which ever the methods that is adopted, adequate training should be allowed for the accountants using the methods in practice.

ROYALTY INTEREST MANAGEMENT STRATEGY, COST IMPLICATIONS AND FINANCIAL PERFORMANCE OF OIL AND GAS COMPANIES IN NIGER DELTA

BY

EBERE, CHUKWUMA CHRISTOPHER (2017)

Abstract

The study examines royalty interest management strategy, cost implications and financial performance of oil and gas companies in Niger Delta with the purpose of finding out if denial, payment to selected community leaders and divide and rule relate to profitability. In carrying out the study, data was collected from 38 respondents through the issue of structured questionnaire and the data collected was analyzed adopting pearson correlation and regression analysis methods. From the analysis, we found that denial and divide and rule are not statistically significant in explaining the profitability of oil and gas companies and in the other hand, payment to the selected community leaders was statistically significant in explaining profitability. Based on the findings, we recommend among others that government should restore confidence to the peoples of the Niger Delta that they can be partners in progress.

SOURCES OF INFORMATION FOR STARTING A NEW BUSINESS

BY

EBERE, C.C. & AHAMEFULE NZENWATA (2011).

Abstract

The study focused on information concerning starting with the right information. For any business to survive, there a lot of factors, but internally and externally to be focused.

FINANCING INDUSTRIALIZATION VIA BANK OF INDUSTRY

BY

EBERE, C.C. & AHAMEFULE NZENWATA (2011).

Abstract

Industrialization involves the mechanization of manufacturing and an increase in the importance of manufacturing in the overall economy. The process of industrialization usually includes a movement from rural to urban living and shift from home to factory production.