Nkpolu Port Harcourt, Nigeria (1992)

Uturu, Nigeria (2010)

Choba

Port Harcourt. 2011

St. Michaels Primary School, Okaiuga, Umuahia. 1961-1964

(2000)

EXPERIENCE:     

Chairman, University Fee Payments Verification Committee. 2011-2015

Chairman, Ad-hoc committee on review of Financial Management of UDPS. 2013/2014

Member, Audit Committee, World Bank ACE CEFOR Projects IPS UNIPORT-2014-to-Date

Member Academic Board, EMERALD ENERGY INSTITUTE, 2016 to-date.

External Examiner, Rivers State University of Science & Technology 2012-to-Date

Adjunct Lecturer, Niger Delta University, 2013 to—Date

Faculty Examination officer, 2008-2009

Departmental Examination officer -2007-2008

Member, ad-hoc Committee on Ghost Workers, 2008/2009

Member, ad-hoc Committee on SIWES, 1999/2000

“              ad-hoc committee on Evaluation & conversion of staff, 2009

Member, ad-hoc committee on Interview Panel for senior staff, 2010

Member, University Quality Control/Quality Assurance Committee, 2012-2015

Member, Ad-hoc committee on investigation of burglary and loss of Funds      at CCE, 2004

Coordinator/HOD Accounting Dept. 2000-2004

Coordinator/HOD Accounting Dept. 2008-2012

Associate Dean, Faculty of Management Sciences 2014-to-2016

Chairman, Departmental Graduate Board Committee, Dec. 2016 to-date

Chief Editor, Departmental Journal of Accounting, 2008-2012

Associate Editor, Faculty of Management Sciences Journal, 2014-2016

Lecturer, Department of Accounting, March 1998 to-date

Supervision of undergraduate and graduate research work

PROFESSIONAL EXPERIENCES:

May 1994-Feb 1998

May 1993-April 1994

Nov 1992-Dec. 1992

Dec. 1988-Nov. 1992

Feb. 1988-Dec. 1988

Dec. 1983-Jan. 1988

Oct. 1980-Nov., 1983

General Manager/CEO of Pabod Finance & Investment Ltd.

Duties: Chief Executive Officer of the Company. Ensured the efficient and effective co-ordination, organizing Planning, directing and controlling of all functions of the Company, which included the finance and property divisions. The Image maker and crisis manager of the Company. Motivated staff and carried out other assignments as delegated by the Board.

General Manager-Persis Finance Co. Ltd.

Co-coordinating, planning, directing and controlling the varied functions of the Eastern Division. Reports regularly to the Chief Executive Officer on all matters of the Company. Ensured attainment of Divisional goals. Any other duties assigned by the Chief Executive Officer.

Asst. General Manager ((Administration Personnel, Corporate Affairs, Strategy and Planning). Pan African Bank Ltd.

Duties included co-ordination of Administration, Personnel, Corporate Affairs, Corporate Strategy and Planning activities. Personnel relations, Personnel appraisal and review. Corporate image making, strategic planning and price control. Other duties delegated by the Managing Director/Chief Executive Officer.

Asst. Gen. Mgr. (Internal Control and Inspection). Pan African Bank Ltd.

Duties included co-ordination of Internal Control and Loans Review activities; Planning of Inspection Programmes; Liaising with External Auditors; Credit Committee Member re-credits appraisals; Advising Management on systems of Internal Control, Classified Accounts Loans workout and audit; advising Management on the adequacy of financial systems; the adequacy of Controls in the Letters of Credit and Funds Processing Units, Corporate Banking, Treasury Management and Financial Institutions’ Divisions. Other assignments delegated by the Managing Director and Chief Executive Officer.

Divisional Chief Internal Auditor (Shell Petroleum Dev. Co. of Nig. Ltd. Western Division.

Duties included co-ordination of the activities of the Divisional Internal Audit Outfit; Planning of audit programmes; Liaising with External Auditors, carrying out special audits and investigations in a computerized accounting environment; Attended Audit Committee Meetings as Secretary; Any other assignments delegated by the Divisional Manager.

Senior Divisional Internal Auditor (Shell Petroleum Dev. Co. of Nig. Ltd Eastern Division)

Duties included examination of Company’s Books of Accounts which are computerized; Review and Evaluation of the adequacy of the various finance systems; Testing of compliance with procedures/internal control regulations. Deputize for the Divisional Chief Internal Auditor during his absence on leave/course/seminars.

Internal Auditor (Shell Petroleum Dev. Co. of Nig. Ltd – Eastern Division).

Internal audit of Company’s computerized Books of Accounts. Review and evaluation of the adequacy of the Company’s financial system, Testing of compliance with procedures and internal control regulations.

PUBLICATIONS:

EDUCATIONAL PAPERS:

CURRENT AREAS OF RESEARCH

CONFERENCES/WORKSHOPS/SEMINERS

Contribution to knowledge:

–          Developed a model showing five identified creative accounting practices and for explanation of their relationship with Financial Performance Reporting of companies in Nigeria.

–          Advanced empirical evidence to measure both individual and combined effects of creative accounting techniques on the competing corporate objectives of profitability and liquidity in the financial sub sector of the Nigerian Economy.

–          Isolated the most potent creative accounting practices that are used by corporate entities in Nigeria in massaging reported financial figures in accounts.

–          Advanced empirical evidence that liquidity considerations are inconsequential motivation in financial reporting in banks and insurance companies

FOREIGN JOURNALS

1)      Ibanichuka, E.A.L. & Ihendinihu, J.U. (2012),

Creative accounting and Implication on dividend                           payout of companies in the Financial Sub-sector of Nigerian Economy.  Mediterranean Journal of Social   Science, 3 (15): 125-139. (ROME, ITALY)

2)      Akenbor, C. O. & Ibanichuka, E.A.L, (2012),

Creative accounting practices in Nigerian banks, African Research Review, 6 3 (26): 23-41. (ETHIOPIA)

3)      Ohaka, J. & Ibanichuka, EAL (2013),

Tax incentives and return on equity of quoted manufacturing companies in Nigeria,

Reiko International Journal of Business and Finance.  5 (1): 87-99. (USA)

4)      Ibanichuka, EAL & Ebere C.C (2013),

Audit expectation gap and Financial reporting in Rivers State.

Reiko International Journal of Business and Finance 5 (2): 48-61. (USA)

5)      Oyadonghan, K.J & Ibanichuka, EAL (2014)

Audit rotation, creative accounting, audit independence and objectivity Research Journal of Finance and Accounting (RJFA)                                                                                    5 (1): 129-137. (USA, UK)

6)      Ibanichuka, EAL & Oyadonghan, K.J (2014)

A critique on cash basis of accounting and budget

implementation in Nigeria, European Journal of Accounting, Auditing and Finance Research, 2 (3): 69-84 (UK)

7)      Ibanichuka, EAL & Oyadonghan, K.J (2014)

The relevance of environmental cost classification and financial reporting: A review of standards; Journal of Economics and Sustainable Development. 5 (7): 39-49 (USA, UK)

8)      Ihendinihu, J.U, Jones, E and Ibanichuka, EAL (2014)

Assessment of long-run equilibrium relationship between tax revenue and economic growth in Nigeria (1986-2012) The SIJ Transactions on Industrial, Financial and Business Management(IFBM), 2 (2): 39-47 (India) (My contribution in this paper is 40%)

9)      Oyadonghan, K.J & Ibanichuka, EAL (2014)

Financial control and the challenges of fraud prevention in the banking industry, International Journal of Research in Management (IJRM).  4 (4): 31-47. (USA, UK)

10)   Ibanichuka, EAL & Oyadonghan, K.J (2014)

Just-In-Time cost accounting system and socio- economic factors affecting its adoption by Nigerian Firms, Journal of Empirical Economics (JEE) 2 (3): 116-128. (Pakistan)

11)   Akenbor, C.O & Ibanichuka, EAL (2014)

Institutional factors influencing the academic performance of students in principles of accounting. International Journal of Higher Education (IJHEM) 1 (1): 15-26 (UK)

12) Egbe, S. & Ibanichuka, E.A.L. (2015)

Impact of board size on earning per share of quoted manufacturing firms in Nigeria. Brazilian Research Journal of Humanities, Social and Management Sciences(BRJHSMS) 8 (2): 65-78. (Brazil)

13)   Clifford O. Ofurum, Emmanuel A. Ibanichuka & James K. Oyadonghan (2015) Evaluation of the relevance of information content of cash flow statements to stock prices in the Nigerian Capital Market. Journal of Advancements in Economics, Finance & Accounting,

V 5 (2): 27-38 (USA) (My contribution in this paper is 40%)

14)   Ebere, Chukwuma Christopher & Ibanichuka, Emmanuel Amaps Loveday (2016) Money laundering and forensic accounting skills in Nigerian Banks, Research Journal of Finance & Accounting, 7 (15): 149-155 (USA, UK)

15)   Uche T. Agburuga & Emmanuel A. L. Ibanichuka (2016) Managerial and controlling ownership, profitability, firm size and financial leverage in Nigeria, International Journal of Business and Management Review, 4 (9): 43-57 (UK)

16)   Uche T. Agburuga & Emmanuel A. L. Ibanichuka (2016) The predictive ability of corporate profitability components and future earnings, European Journal of Accounting, Auditing and Finance Research, 4 (11):   1-12 (UK)

17)   Asian A. Umobong & Emmanuel A. L. Ibanichuka (2016), Accounting manipulations and firm financial performance: Evidence from Nigeria, European Journal of accounting, Auditing and Finance Research, 4 (10): 30-47 (UK)

LOCAL JOURNALS

18)   Ibanichuka, E.A.L. (2002),

Small companies audit:

How relevant in the Nigerian context.

Journal of Business Research. 1 (2): 176-204. (Nig)

19)   Ibanichuka, E.A.L. (2003),

The imperatives of capital adequacy in operating performance appraisal of Banks in Nigeria: A cross sectional analysis. Journal of Industrial, Business & Economic Research (THE JIBER) 7 (1): 12-22. (Nig)

20)   Ibanichuka EAL (2007)

Adoption of advanced manufacturing technology (AMT) and management accounting and reporting practices: A review of literature.  The Nigerian Journal of Financial Research (NJOFIR) 5 (1): 71-80 (Nig)

21)   Ibanichuka, E.A.L, & Ihendinihu J. U. (2008)

Assessment of the effects of environmental practices on sustainable development              in the Niger Delta Region of Nigeria. The Nigerian Journal of Financial Research, (NJOFIR) 6 (1):  87-112 (Nig)

22)   Ibanichuka E.A.L, & Ihendinihu J.U. (2009)

Evaluation of the impact of creative accounting techniques on reported financial performance of firms in Nigeria. Nigerian Journal of Economics and Financial Research, 2 (1): 242-258. (Nig)

23)   Asodike J.D, Ebere, C.C. & Ibanichuka E.A.L, (2012)

Leadership challenge of principals and work morale among secondary school teachers in Nigeria (A study of Rivers State) Journal of African Contemporary Research, 7 (1): 49-55. (Nig) (My contribution in this paper is 40%)

24)   Akenbor C.O   & Ibanichuka, EAL (2012)

Effect of Value-Added Tax on economic growth and development in Nigeria, 1994-2008, International Journal of Agriculture and Development Economics (IJADE) 2 (1): 193-203 (Nig)

25)   Ebere, C.C, Ibanichuka, EAL and Yaakoo P.D (2012)

Activity Based Costing and project implementation in small scale enterprises in Rivers State, African Business and Finance Journal, 5 (2): 137-143 (Nig) (My contribution in this paper is 40%)

26)   Ibanichuka, EAL and Anyaku (2013)

The Nigerian accounting Standards Board and Corporate Financial Reporting: Matters arising,

The University Advanced                                                                                                                                                                 Research Journal, 9, 88-99 (Nig)

27)   Ibanichuka, EAL and Major, I.H (2014))

An empirical investigation of price-level changes and accounting information in Nigeria, The University Advanced Research Journal, 12, 79-94 (Nig)

28)   Ibama, Kellyiyi C.K. & Ibanichuka, E.A.L. (2015)

Cost of sales, an index of audit process control in strategy implementation, Journal of Business & Value Creation (JBVC) 4 (2): 55-63 (Nig)

29)   Ibanichuka, E.A.L. & Oyadonghan, J.K. (2015)

Effect of investors ratios on stock price determination in the Nigerian Capital Market, Development Studies Round Table (A Journal of Development) 5 (2) 121-130 (Nig)

30)   Ibanichuka, E.A.L. & Oyadonghan, J.K. (2015) Qualitative accounting information and investors decision in the Nigerian Capital Market, Journal of Management & Social Sciences, 3 (1) 53-61 (Nig)

31)   Ogbonna, G.N., Ibanichuka, E.A.L. & Joseph Fineboy Ikechi (2015), Tax incentives as stimulus for industrial growth and its implications in Nigerian Economy (A survey of selected companies in the South-East, Nigeria,1996-2014) African Business and Finance Journal, 7 (1): 112-121 (Nig) (My contribution in this paper is 40%)

32)   Ibama, Kellyiyi C.K. & Ibanichuka, E.A.L. (2015) Internal audit efficiency: Strategy implementation emphasis in quoted manufacturing firms in Nigeria, West African Journal of Business & Management Sciences, 4 (3): 308-317 (Nig)

33)   Nwaiwu, J. N. & Ibanichuka, E.A.L. (2015)

Auditors’ independence and professional services in Sub-Saharan Africa: Evidence from Nigeria, Rhema University Journal of Management & Social Sciences, 3 (1): 115-127 (Nig)

34)   Ibanichuka, E.A.L. & Ebere, C.C. (2016) Tax revenue and economic productivity in Nigeria (1994-2013), University of Port Harcourt Journal of Accounting & Business, 3 (1): 289-297 (Nig)

35)   Ebere, C. C. & Ibanichuka, E. A. L. (2016), Audit committee and financial performance of quoted insurance companies in Nigeria (2008 – 2014), International Journal of Advanced Academic Research (Social and Management Sciences), 2 (7): 75-85 (Nig)

36)   Emmanuel Amaps Ibanichuka, Johnson Nwaiwu & Prince Dordum Yaakoo (2016), Triple bottom line accounting and financial performance of oil companies in Nigeria, West African Journal of Business and Management Sciences, 5 (2): 1-14 (Nig) (My contribution in this paper is 60%)

37)   Ibanichuka, E. A. L. & Wilson, G. N. (2016), Responsibility accounting and financial performance of petroleum marketing firms in Rivers State of Nigeria, Journal of Management Sciences, 3 (1 & 2): 196-207 (Nig)

38)   Ibanichuka, E. A. L. & Umelo, N. (2016), International Financial Reporting Standards (IFRS) and financial performance of Oil & Gas companies in Nigeria, Journal of Management and Social Sciences, 4 (1 & 2): 161-171 (Nig)

39)   E. A. L. Ibanichuka, J. N. Nwaiwu & O. I. Briggs (2016), Accruals quality and return on capital employed (ROE): Evidence from oil companies in Nigeria, Journal of Management & Social Sciences, 4 (1& 2): 237-247 (Nig) (My contribution in this paper is 60%)

40)   Ibanichuka, Emmanuel Amaps & Joseph Fineboy Ikechi (2016), Effective Inventory Management and Operations of oil Drilling Companies in Nigeria, African Social and Educational Journal, 5 (2): 1-10 (Nig)

41)   Ibanichuka, E. A. L. & Syder, Inuadume Daniel (2016), Non-oil Tax Revenue and Economic Growth in Nigeria (1984-2013), Development Studies Round Table (A Journal of Development) 5 (4): 136-142 (Nig)

42)   Ibanichuka, Emmanuel Amaps & Briggs Okorite Isaac (2016), Accruals quality and return on assets (ROA) of oil companies in Nigeria, University of Port Harcourt Journal of Accounting & Business, 3 (2): 1-13 (Nig)

43)   Ibanichuka, E. A. L., Johnson, N. N. & Aneke, Emmanuel C (2016), Capitalization policy and financial performance of oil & gas companies in Nigeria, Quarterly Journal of Contemporary Research, 3 (1):

14-21 (Nig) (My contribution in this paper is 60%)

44)   Umobong, A. A. & Ibanichuka, E.A.L. (2016), IFRS implementation and firm’s financial performance in Nigeria, International Journal of Innovative Finance and Economics Research, 4 (4): 50-59 (NIG)

45)   Ebere, Chukwuma Christopher, Ibanichuka, E.A.L. & Ogbonna, G. N. (2016), Corporate governance system and financial performance of quoted insurance companies in Nigeria. International Journal of Business & Law Research, 4 (4): 34-41(NIG) (My contribution in this paper is 40%)

46)   E.A.L Ibanichuka & Ogonda, G.O. (2016), Tax revenue and economic development in Nigeria: 1990-2012. University of Port Harcourt Journal of Accounting and Business, 4 (1): 118-127 (NIG)

47)   E.A.L. Ibanichuka & Salifu, D. (2016), Value added tax and revenue generation: Evidence from a developing country. Rhema University Journal of Management and Social Sciences, 5 (1): 197-205 (NIG)

48)   Umobong A. A. & Ibanichuka, E.A.L. (2017), Audit committee attributes and financial reporting quality of food and beverage firms in Nigeria, International Journal of Innovative Social Sciences & Humanities Research, 5 (2): 1-13 (NIG)

BOOKS

49)   Ibanichuka, E. A. L. (2001) Fundamental of Auditing, Smarts Publishing, PH, Reprinted 2010 by Davidstones Publishing Ltd.

ISBN: 978-37925-2-9.

50)    Ibanichuka, E.A.L, Ohaka, J. & Ironkwe, U. I. (2009)

Executorship Law and Accounts, Trusteeship and Bankruptcy, Port Harcourt: (Mgba Printing/Publishing Company) ISBN: 978-366-08-2-9 (My contribution to the publication of this book is 50%)

51)    Ibanichuka EAL & Onuoha T.E. (2012), Principles of Auditing, Port Harcourt: Publisher, Ano Company Publication

ISBN 978-30380-5-15

52)   Ofurum, C.O. Ibanichuka, EAL, & Onuoha, T. E. (2013), Intermediate Accounting and Financial Reporting Publisher: Ano Company Publication

ISBN 978-30382-21-94 (My contribution to the publication of this book is 50%)

53)    Asechemie, D. P. S. & Ibanichuka, E. A. L. (2014). International Accounting, Publisher: Davidstones Global Resources Ltd

ISBN 978-978-5106-4-5

54)   Ibanichuka, E. A. L. (2003), Monograph on Oil and Gas Accounting in Nigeria

1)      Effect of Information Technology on the Accounting Profession in Nigeria.

2)      Tax Reforms and Economic Growth in Nigeria.

1.        Ibanichuka EAL (Second Resource Person) Fraud Risk            Management Seminars (Quarterly) held at Shell Petroleum Development Company Limited for Senior and Junior Staff as part of Capacity Building Programme of SPDC (2002-2009)

2.       Ibanichuka EAL & Ihendinihu J.U (2012)

Creative Accounting and implication for dividend payout of companies in the financial subsector of Nigerian Economy.  Paper presented at the ICBER – 2012 Conference held on 25^th -26^th June 2012 at the University of Education, Rumuolumeni, Port Harcourt, organized by Association of Business Educators of Nigeria

3.       8^th Annual Eastern District Accountants Conference (August 19^th-22^nd, 2013).

International Best Practices in Revenue Generation; Realizing National Economic Strategic Plans through Benchmarking. Organized by Institute of Chartered Accountants of Nigeria (ICAN) at International Conference Centre, Abuja.

4.       43^rd Annual Accountants Conference (7^th -11^th October 2013) Governance and Sustainable Development Organized by Institute of Chartered Accountants of Nigeria (ICAN) at International Conference Centre, Abuja.

5.       Forensic Accounting/Investigation Workshop/Training Programme (27^th -28^th June 2013) Module 1

6.       Forensic Accounting/Investigation Workshop/Training Programme (24^th -27^th September 2013) Module 2-4

7.       Forensic Accounting/Investigation Workshop/Training Programme (5^th -7^th November 2013) Module 5-6

8.       4^th International Conference on Business and Economic Development (ICBED) held on 30-31 March 2015 at the Crown Plaza JFK Airport, 138-10, 135^th Avenue, Jamaica, New York 11436, USA. Co-hosted by the Academy of Business & Retail Management (ABRM) and International Journal of Business & Economic Development (ICBED)

9.       Ofurum, C. O., Ibanichuka, E.A.L. & Oyadonghan, K. O. (2015), An Evaluation of the Relevance of the information Content of a Cashflow Statement to Stock Prices in the Nigerian Capital Market   Paper presented at the Academic OASIS/IAABR-2015 Las Vegas International Multidisciplinary Academic Conference held on October 25-27, 2015 at the Stratosphere Casino Hotel & Tower, Las Vegas NV USA, organized by the Academic Organization for Advancement of Strategic and International Studies (Academic OASIS)/International Academy for Advancement of Business Research (IAABR)

10.   Fall 2016 Workshop Series. Higher Education Budgeting Basics: Concepts, Creation and Connection held on October 4-6^th, 2016 at the Hyatt Regency, Orange County, 11999 Harbor BLVD, Garden Grove CA 92840 USA. Organized by the Western Association of College and University Business Officers (WABUCO)

1.

Ibanichuka, E.A.L. & Ihendinihu, J.U. (2012), **

Creative accounting and Implication for dividend                           payout of companies in the Financial Sub-sector of Nigerian Economy.  Mediterranean Journal of Social   Science, 3 (15): 125-139. (ROME, ITALY)

The paper examines the relationship between creative accounting and reported financial performance of banks and insurance companies in Nigeria.  The study shows that creative accounting techniques are positively associated with firm financial performance and have significant effect in dividend payout.  The paper concludes that the desire to showcase impressive picture of corporate profitability through payment of enhanced dividend often breaches professional ethics in financial reporting. The paper recommends a more stringent regulatory regime with effective enforcement mechanism.

2.

Creative accounting practices in Nigerian banks, African Research Review, 6 3 (26): 23-41. (ETHIOPIA)

Tax incentives and return on equity of quoted manufacturing companies in Nigeria, Reiko International Journal of Business and Finance.  5 (1): 87-99. (USA)

system advocacy (PPSA) for the Nigerian economy

Audit rotation, creative accounting, audit independence and objectivity Research Journal of Finance and Accounting (RJFA)                                                                             5 (1): 129-137. (USA, UK)

A critique on cash basis of accounting and budget

implementation in Nigeria, European Journal of Accounting, Auditing and Finance Research, 2 (3): 69-84 (UK)

The relevance of environmental cost classification and financial reporting: A review of standards; Journal of Economics and Sustainable Development. 5 (7): 39-49 (USA, UK)

Assessment of long-run equilibrium relationship between tax revenue and economic growth in Nigeria (1986-2012) The SIJ Transactions on Industrial, Financial and Business Management(IFBM), 2 (2): 39-47 (India) (My contribution in this paper is 40%)

Financial control and the challenges of fraud prevention in the banking industry, International Journal of Research in Management (IJRM).  4 (4): 31-47. (USA, UK)

Just-In-Time cost accounting system and socio- economic factors affecting its adoption by Nigerian Firms, Journal of Empirical Economics (JEE) 2 (3): 116-128. (Pakistan)

Institutional factors influencing the academic performance of students in principles of accounting. International Journal of Higher Education (IJHEM) 1 (1): 15-26 (UK)

Impact of board size on earning per share of quoted manufacturing firms in Nigeria. Brazilian Research Journal of Humanities, Social and Management Sciences(BRJHSMS) 8 (2): 65-78. (Brazil)

V (2): 27-38 (USA) (My contribution in this paper is 40%)

Small companies audit: How relevant in the Nigerian context, Journal of Business Research, 1 (2): 176-204 (Nig)

The paper recommends among others the review of CAMA’90 with respect to small company’s and/or modification of formal audit of small companies to accommodate the peculiar characteristics of such companies.

The imperatives of capital adequacy in operating performance appraisal of banks in Nigeria: A cross sectional analysis, Journal of Business & Economic Research (JIBER) 7 (1): 12-22 (Nig)

Adoption of advanced manufacturing technology (AMT) and management accounting and reporting practices: A review of literature. The Nigerian Journal of Financial Research (NJOFIR) 5 (1): 71-80 (Nig)

Evaluation of the impact of creative accounting techniques on reported financial performance of firms in Nigeria. Nigerian Journal of Economics and Financial Research, 2 (1): 242-258. (Nig)

Leadership challenge of principals and work morale among secondary school teachers in Nigeria (A study of Rivers State) Journal of African Contemporary Research, 7 (1): 49-55. (Nig) (My contribution in this paper is 40%)

Effect of Value-Added Tax on economic growth and development in Nigeria, 1994-2008, International Journal of Agriculture and Development Economics (IJADE) 2 (1): 193-203 (Nig)

Activity Based Costing and project implementation in small scale enterprises in Rivers State, African Business and Finance Journal, 5 (2): 137-143 (Nig) (My contribution in this paper is 40%)

implementation in small scale enterprises in Rivers State. Also, it reveals a positive correlation between ABC and organizational profitability and efficiency.  The paper concludes that adoption of ABC increases profitability and reduces inefficiency in small scale enterprises

The Nigerian accounting Standards Board and Corporate Financial Reporting: Matters arising,

The University Advanced                                                                                                                                                                 Research Journal,  9, 88-99 (Nig)

NASB financial reporting and promoting transparency through narrative reporting.  The paper concludes that the purpose of accounting is not uniquely that of constituting a memory of enterprises’ operations but a means of political calculation of enterprises’ economic performance indicator

An empirical investigation of price-level changes and accounting information in Nigeria, The University Advanced Research Journal, 12, 79-94 (Nig)

Cost of sales, an index of audit process control in strategy implementation, Journal of Business & Value Creation (JBVC) 4 (2): 55-63 (Nig)

Effect of investors ratios on stock price determination in the Nigerian Capital Market, Development Studies Round Table (A Journal of Development) 5 (2) 121-130 (Nig)

Auditors’ independence and professional services in Sub-Saharan Africa: Evidence from Nigeria, Rhema University Journal of Management & Social Sciences, 3 (1): 115-127 (Nig)

49.

Ibanichuka, E. A. L. (2001) Fundamental of Auditing, Smarts Publishing, PH, Reprinted 2010 by Davidstones Publishing Ltd.

ISBN: 978-37925-2-9.

This book is an introductory work on the principles and practice of auditing.  It is written to serve students studying in the foundation courses up to three hundred level courses of Universities as well as first level examination of the professional body.  9 Chapters.     

Executorship Law and Accounts, Trusteeship and Bankruptcy, Port Harcourt: (Mgba Printing/Publishing Company) ISBN: 978-366-08-2-9 (My contribution to the publication of this book is 50%)

Executorship Books and accounts Trust Accounts, Powers & Duties of the Personal Representatives, Apportionment of Income, Distribution and Order of Payments, Capital Gains Tax on Distribution, Bankruptcy Law &

Accounts, Administration of Estate Bankruptcy Accounts & Offences Law of Succession, Trusteeship Investigation & Audit of Executors & Trustees Accounts.

Covered in 12 Chapters

ISBN 978-30380-5-15

Introduction to Auditing, Appointment of Auditors, Audit Approach, Audit Report, Auditor’s Liabilities, Internal Control, Verification of Assets & Liabilities, Audit of Computer System, Investigations, Nigerian Standards in Auditing (NSA), Covered in 10 Chapters

ISBN 978-30382-21-94 (My contribution to the public-cation of this book is 50%)

Partnership Accounts, Amalgamations Company Accounts, Statement of Cash Flow HP Accounts, Ratio Analysis, Leases, Incomplete Records, International Financial Reporting Standards (IFRS). Covered in 17 Chapters

ISBN 978-978-5106-4-5

Introduction of International Accounting and its significance, Organizing Multinational Operations, Capital for International Business, Credit in International Trade, Techniques of foreign Exchange Risk Management, Accounting for Derivatives, Multinational Transfer Pricing, Institutions and Procedures of International Business in Nigeria, Aspects of Income Tax in Nigeria, Foreign Currency Conversion and Translation, Combination and Consolidation of Foreign Operations, International Financial Reporting Package, Foreign Investment Decisions, The ECOWAS Context, A Comparative Analysis of ECOWAS Accounting: The Anglophone Bloc, A comparative Analysis of ECOWAS Accounting: The Francophone Bloc, West African Accounting Harmonisation296, Internationalization  of Accounting. Covered in 18 Chapters

Covers comprehensive background on Upstream and Downstream Activities, Accounting Practices and Financial Reporting of such activities in the oil and gas industry.