Lecturer's Details

Dr. (Barr.) Uwaoma Ignatius Ironkwe (JP)

Lecturer

accounting

CONTACT DETAILS:

Phone Number:                                             08033388000, 08068279978.

Email:                                                              uwaomaironkwe@yahoo.com

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

 

 EDUCATIONAL INSTITUTIONS AND QUALIFICATIONS                                             DATE

  1. University of Port Harcourt, PhD Accounting                         2011
  2. Nigerian Law School, BL (Barrister at Law)                                                                        2002
  3. Rivers State University of Science and Technology

LLB (Hons)                                                                                                                2000

  1. University of Port Harcourt, MBA Accounting                         1998
  2. University of Ife, BSc (Hons) Economics                         1977
  3. Government Collage, Umuahia, WASC                         1971
  4. Stella Maris College, Port Harcourt                         1967

WORKING EXPERIENCE                                                                                                DATE

  1. American International Insurance Company, Lagos

              Accounts Clerical Officer                                                                                         1972-1973

  1. United Bank for Africa (UBA) Plc, Lagos (Industrial Trainee)             1975
  2. Audit Headquarters, Bauchi (Auditor, NYSC)                         1977-1978
  3. TRIANA, Nig Ltd, Kano (Branch Accountant)                         1978-1979
  4. INCAR Nig Ltd, Ibadan (Branch Accountant)                         1980-1981
  5. INCAR Nig Ltd, Port Harcourt (Branch Manager)                         1982-1986
  6. INCAR NIG Ltd, Lagos (Credit Controller)                         1986-1988
  7. International Corrosion Control Ltd, Port Harcourt

Financial Controller and Head of Administration                                                    1988-1993

  1.  Kemer Shipping Ltd Port Harcourt (General Manager)                                            1993-1994
  2.  Chidal – Kems Ltd, Port Harcourt (Managing Director)                                          1995-2003
  3. National Assembly, Abuja

(Senior Legislative Aide, Salary Grade Level 16, STEP 9)                                        2003–2007

  1.  University of Port Harcourt, Lecturer                                                                       2008 – date

 

ADMINISTRATIVE RESPONSIBILITIES                                                                    DATE

  1. Member, Faculty of Management Science

Research and Development Committee (REF.UPH/FMS/157)                                  2011

  1. Member, Investigative committee on  the case of theft

by Mr. Agbor, Theophilus Ameh (U2009/062020D)

at Dr. S. Anyanwu’s Office. (REF. UPH/EMS/183)                                                 2011

  1. Member, Committee on issues bordering on Bursary and Personnel Units.

REF. UPH/REG/E. 185.                                                                                             2010

  1. Member, Board of Graduate School of Management, Business and Trade.

GSMBT.                                                                                                                     2013

  1. Member, Committee on coordination of College of Graduate School,

CGS 801.2 Management and Entrepreneurship course. A Member of

the committee             (i.e. a   coordinator)for the implementation of

entrepreneurial skills  (REF.UPH/CGS/GSMBT/038)                                               2014

  1. Member, Committee on proposed College of Management Sciences.

Member of the Committee representing Accounting Department

aimed at  converting the  present Faculty system to the

College system. (REF. UPH/FMS/41.)                                                                       2012

  1. Member, Committee on Research and Publications.(REF. UPH/FMS/191).            2014
  2. Member, Ad-Hoc Committee on Faculty business plan evaluation.

(REF.UPH/FMS/D-20). To articulate the best business plan for the

Faculty in respect of the University wide entrepreneurial exhibition.                        2012.

  1. Member, Committee to investigate reported cases of fake supplementary

GES results. (REF.UPH/VC/194AC)                                                                        2013

  1. Member, Professional Ethics Committee (REF. UPH/VC/11B)                             2013
  2. Member, Committee Coordinators for ICT & Entrepreneurial courses.

(REF.UPH/FMS/D-18)                                                                                               2014

  1. Member, Academic Committee: (REF. UPH/FMS)

To be in charge of publications of the Faculty and other Journals,

To organize seminars, conferences and workshops for the Faculty                            2014.

  1. Head of Department, Accounting, University of Port Harcourt

(Ref UPH/VC.11B/AHD)                                                                                          2016

  1. PROFESSIONAL QUALIFICATIONS/MEMBERSHIP
  2. Chartered Accountant:                           Fellow,  Association of National Accountants of Nigeria (FCNA)
  3. Member: British Institute of Management (MBIM)
  4. Associate member: Nigerian Institute of Management (AMNIM)
  5. Associate member: Institute of Sales Management (AMISM)
  6. Member Nigerian Bar Association (NBA)

6        Member                                                       Chartered Institute of Taxation of Nigeria (ACTI)

  1. Fellow                                                          Chartered Institute of Financial and Investment Analysts, Nigeria
  2.  OTHER RECOGNITION/AWARDS
  • Justice of Peace (JP) award in 1999 by Abia State Government
  • A Jerusalem Pilgrim, was sponsored to the Holy Land by Rivers State Government in 2008
  • Past President Rotary Club of Trans Amadi, Port Harcourt. (1998 Rotary Year)
  • Was awarded Chieftaincy title of OkpeUdo 1 of AbaaUkwu by HRH Eze Douglas Nduka Nwosu Ntuum 1 of Abaukwu Autonomous Community.
  • President-General, Amaoba Development Union (Federated)
  • Resolved the crises that engulfed Amaoba – Ime Community for over 5 years by settling the matter out of court (in Calabar) thus paving the way for Peace, Unity and Development as seen today in Amaoba Community.
  • Sunk Borehole with overhead tank of about 5000gallons capacity which gives water to his people since 1994.

PUBLICATIONS:

  1. CHAPTER CONTRIBUTION

Company Law. PP 51-88,  Ironkwe U. I. & Ohaka J. (2011) “ISBN 978-978- 50726-3-1, University of Port Harcourt, Press Ltd, Choba.

  1. BOOKS
  2. Executorship Law, Bankruptcy and Trusteeship Accounts. Ibanichuka, E. A. L; Ohaka, J. & Ironkwe, U. I. (2009). Mgbaa Printing Press, Port Harcourt.
  3. Nigerian Company Law (A Practical Approach). Ironkwe, U. I., Ohaka, J. & Akani, F. (2010). Mgbaa Printing Press, Port Harcourt.
  4. Modern Business Law And Practice In Nigeria. Ironkwe U. I. & Akenbor C. O. (2012)

ISBN 978-8068-86-3, Celwil Publishers, Port Harcourt.

  1. Cost and Management Accounting principles. Erekeosin,A.I., Ohaka, J & Ironkwe,U.I. (20015). ISBN 978-8002-54-4. Mgba Printing Press PH.
  2. Economic Order Quantities (E.O.Q) in Just In Time (J.I.T) world: An empirical Analysis. Ordu, P.& Ironkwe, U. I. (2015). Lambert Academic Publishing, Germany. ISBN-13:978-3-659-46472-0. ISBN-ID: 3659464724, EAN: 9783659464720
  3. The Impact of Taxation on Corporate Financial Performance of Quoted Agribusiness Companies in Nigeria. PhD Dissertation
  4. Auditors’ Independence in Nigeria. MBA Thesis.
  5. Press Censorship And Independence In Nigeria. LLB Thesis

 

  1. ARTICLES IN LEARNED JOURNALS (INDICATE TITLE, AUTHORS, JOURNALS, YEAR, VOLUME AND PAGE OF JOURNALS)
  2. Leyira, C. M, Ebere, C. C & Ironkwe, I (2008). “Global Financial meltdown and implications on Nigerian budget and economy”. Nigerian Journal of Financial research (NJOFIR) Vol. 6, No 1. pp 141 – 155 (Nigeria)
  3. Akani, F. & Ironkwe, U. I. (2008).“Measuring Budgetary Control Practices in the Nigerian Oil and Gas Industry”. ABSU Journal of Management Sciences Vol. 4, No. 2 (Sept) pp 89 – 112. (Nigeria)
  4. Akani, F. N. & Ironkwe, U. I. (2008).“Human Resources Accounting and Corporate Performance; An Expected Agenda”. Nigerian Journal of Management Sciences Vol. ix, No. 2 (December) pp 78 – 92. (Nigeria)
  5. Ohaka, J., Ironkwe, U. I, & Oghoghome H, T. (2009).“Accounting for Amortization of Intangibles and Financial Statements of Companies” The University Advanced Research Journal. Issue 1, October. Pp 204 – 217. (Nigeria)
  6. Ironkwe, U. I. & Akani, F. N. (2010).“Ethical Concepts and Professional Judgments in Financial Reporting: A Nigerian Study” Journal of Business Studies. Vol. 12, No 11 (July) pp 131 – 160. (Nigeria)
  7. Lari, B, Ohaka, J. & Ironkwe, U. I. (2010).“Environmental Accounting and the Law: Challenging Issues of Corporate Compliance in Nigeria”. Benin Journal of Social Sciences. Vol. 18, No. 1 & 2, (July) pp 209 – 215. (Nigeria)
  8. Ironkwe, U. & Imade, S. (2010). “Theoretical Analysis of the Impact of Price Discrimination on Corporate Profitability”. Journal of Knowledge Management. Vol. 1; No 1. pp 22 – 27 (Nigeria)
  • Ironkwe, U.1. (2011).“Companies Income Tax in Agribusiness in Nigeria.” Journal of Policy and Development Studies Vol. 5, no. 1 (May) pp 34-43 (Nigeria)
  • Micah, L.C., & Ironkwe, U.I. (2012).“Corporate Social Responsibility and Compliance with Regulations in Nigeria.” Research Journal of Finance and Accounting. ISSN 2222-1697 (paper) ISSN.2222-2847 (online) vol. 3, no.2 2012, pp 35-41. (U.S.A)
  1. Oghoghomeh, T.&Ironkwe, U. I. (2012).“Accounting for peace and economic development in Nigeria, the Niger Delta case.”International Journal of Arts and Humanities; vol. 1 no.2 Ethiopia (ETHIOPIA)
  2. Akenbor, C.O.&Ironkwe, U. I. (2012).“Forensic Auditing Techniques and Fraudulent Practices of Public Institutions in Nigeria”Journal of Modern Accounting and Auditing. Vol. 10 no. 4 (April) pp 451 – 459 (U.S.A)
  3. Ironkwe U. I. (2013). Capital Gains Tax and Corporate Financial Performance of Agribusinesses in Nigeria; Journal of Management Science Vol. 1, June 2013, Pp 221 – 238 (NIGERIA)
  4. Ironkwe, U.I. & Adee, G.M. (2014).“Corporate Governance and Financial Firms Performance in Nigeria”. Journal of Exclusive Management Science, vol. 3 issue 8 (August) ISSN 2277 – 5684 (INDIA)
  5. Ohaka, J. & Ironkwe, U. I. (2014). “Tax Incentives and Return on Equity of Quoted Manufacturing Companies in Nigeria” Journal of Exclusive Management Science, vol. 3 issue 9 (September) ISSN 2277 – 5684 (INDIA)
  6. Ironkwe, U.I & Ohaka, J. (2014). “Audit- Assurance Service and Voluntary Environmental Disclosure in the Nigerian Oil Sector” Journal of Exclusive Management Science, vol. 3 issue 11 (November) pp (6-15) ISSN 2320 – 866x (INDIA)
  7. Ohaka, J.& Ironkwe, U. I. (2014). “Corporate profitability and sustainability of Agribusiness Industries in Nigeria: The Tax Effect”. Research Journal of Finance and Accounting, Vol 5, No. 21 ISSN 2222- 1697 (paper)ISSN 2222-2847 (online) pg. 203-211 (U.S.A)
  8. Osiegbu, P.I; Onuorah, A.C; & Ironkwe U. I. (2014). “The post Merger and Acquisition era in the Nigerian Banking Industry”. Readings in Contemporary Management Practice for Sustainable Development in Nigeria. University Printing Press, Delta State University Abraka, Nigeria. ISBN 978-978-50029-1-1, Pg. 39-54. (Nigeria)
  9. Ogbonna, G.N.,Ironkwe, U. I.; & Nwaka, N.O. (2014). “Audit Expectation Gap and Firms’ Performance: Empirical Evidence from Nigeria” Readings in Contemporary Management Practice for Sustainable Development in Nigeria. University Printing Press, Delta State University Abraka, Nigeria. ISBN 978-978-50029-1-1, Pg. 95-112. (Nigeria)
  10. Agundu, P. U. C. & Ironkwe, U.I. (2014). “Taxation and Agribusiness
    Technology Interface: Strategic Financial Management Imperatives in Nigeria”. European Journal of Accounting Auditing and Finance Research. Vol. 2, No.1 0 pg 13 -21 (December) (U.K)
  11. Ironkwe, U. I. & Agundu, P.U.C; (2014). “Tax Related Adjustment and Corporate Performance of Agribusiness Investment in Nigeria” Nigerian Journal of Financial Research, ISSN. 1599-8051 Vol. 9 No. 1, pp 121-127. (Nigeria)
  12. Ironkwe, U.I. & George, T. P. (2015).“Value-Added Tax and the Financial Performance of quoted agribusiness in Nigeria.” International Journal of Business and Economic Development, vol. 3, no. 1 (March) (U.K)
  13. Ironkwe, U. I & Ordu, P. A (2015) “The Convergence of Accounting Standards to International Financial Reporting Standards (IFRS): Issues and Prospects in Nigeria”. International Journal of Research in Business Studies and Management. ISSN Print 2394-5923; ISSN online 2394-5931. Vol 2 Issue 7 July 2015, pp 1 – 13. (INDIA)
  14. Ironkwe, U. I & Ordu, P. A (2015) “An Analysis of International Financial Reporting Standards (IFRS): Issues concerning some elements of Accounting in Oil and Gas Industries in Nigeria”. International Journal of Management Science and Business Administration. ISSN 1849-5419. Vol 1 No 9, August 2015. Pp 14 – 32 (Print). (INDIA)
  15. Ironkwe, U. I & Ordu, P. A (2015) “The place of Ethics in Entrepreneurship: The Nigerian perspective”. International Journal of Innovation and Economic Development – ISSN 1849 – 7020 (Print) ISSN 1849-7551 (Online). Vol 1 Issue 4, August, 2015. Pp 45 – 55 (Europe Croatia)
  16. Ironkwe, U. I & Ordu, P. A (2015) “Entrepreneurship and Social Responsibility: The Nigerian Experience”. International Journal of Managerial Studies and Research (IJMSR), ISSN 2349-0330 (Print) ISSN 2349 – 0349 (online) Vol. 3 Issue 10 (Europe Croatia)
  17. Ironkwe, U. I & Ordu, P. A (2015) “The Impact of Internal Controls on Financial Management: The case of Production Companies in Nigeria”. International Journal of Economics, Commerce and Management, (IJECM) Rochester, K.
  18. Ironkwe, U. I & Ordu P. A. (2015) “Environmental Reporting in the oil and gas Industry in Nigeria” International Research Journal of Emerging Trends in Multidisciplinary. ISSN 2395-4434 Volume !, Issue 10. December, 2015 India
  19. Ogbonna, G. N. Ironkwe, U; and Okwuosa F. C (2015) “Effect of Financial Reporting on Financial Performance of Federal Universities in Nigeria, A case study of University of Port Harcourt”. African Social and Educational Journal, Faculty of Business Administration, Imo State University, Nigeria, Vol 4, No. 3 December 2015 PP 222 – 232 Nigeria
  20. Ohaka, John and Ironkwe, U. I. (2016) “Value Accounting and Corporate Performance. A study of Paint manufacturing companies in Nigeria. Journal of Knowledge Management, Economics and Information Technlogy. ISSN 2069-5934, Volume VI / issue 1 February 2016. Romania

 

  1. Ironkwe, U. I. and Ordu P. A. (2016) “The Impact of Tax Incentives on Economic Development in Nigeria (evidence of 2004-2014). International Journal of Economics, Commerce and Management, ISSN 23480386, Vol 4, Issue 3 March 2016, United Kingdom
  2. Ironkwe, U. I. and Ordu P. A. (2016) “Cost reduction Technique and Firm’s Growth in Nigeria: A study of selected manufacturing Companies in Rivers State Nigeria, International journal of Managerial Studies and Research (IJMSR), ISSN 2349 – 0330 (Print) & ISSN 2349 – 0349 Vol 4 Issue 3 (online). India
  3. Ironkwe, Uwaoma and Eiya Ofiafoh. (2016) “Environmental Accounting and Financial Statements Disclosure”. Rhema University Journal of Management and Social Sciences. Vol 3 No. 2 March 2016 Pp 86 – 94 (Nigeria)
  4. Ironkwe, Uwaoma and Onuoha E. Teresa (2016) “Impact of withholding Tax on Government tax Revenue in Nigeria: Rhema University Journal of Management and Social Science Vol 3 No. 2 March 2016 Pp 139 – 148 (Nigeria)
  5. Ironkwe, Uwaoma and Onuoha E. Teresa (2016) “Crowd funding and working capital of selected small scale Enterprises in Port Harcourt”. West African Journal of Business and Management Sciences Vol 5 No. 1 March 2016. Pp 66 – 80 (Nigeria).
  6. Ironkwe, Uwaoma and Ogelekwu, Martha (2016) “International Financial Reporting standards (IFRSS) and Corporate performance of listed companies in Nigeria” International journal of Banking and finance Research. Vol2 No.3.ISSN 2406-8634. PP1-13 (NIGERIA)
  7. Ironkwe, Uwaoma and Otti, Jennifer (2016) “Accounting information and Financial Performance of Banks in Nigeria”. Journal of accounting  and finance management. (August 2016) Vol. 2. No. 3 ISSN 2504-8856 pp 60-68 (NIGERIA)
  8. Ironkwe Uwaoma and Etche, Friday (2016) “Financial reporting and audit performance of Local Government Areas in Rivers State” International Journal of Innovative Finance and Economic Research (September 2016) Vol 4 (3) ISSN 2467-8473. PP 8-15 (NIGERIA)
  9. Ironkwe, Uwaoma and Ndah, Eze (2016) “Impact of Internally Generated Revenue on performance of Local Governments in Rivers State, Nigeria “International Journal of Innovative Business and Law Research. (October 2016) ISSN: 2360-8986 VOL 4(4), PP 42-57 (NIGERIA).
  10. Ironkwe, Uwaoma and Muenee, Cecilia (2016) “Treasury Management and local Government Development in Nigeria; A study of Port Harcourt City Local Government Council” International Journal of Innovative Finance and Economics Research. Vol 4(4) (October 2016) ISSN 2467-8473. PP 21-37.
  11. Ironkwe, Uwaoma and Nwokoma, David (2017) “Working capital management and firms financial performance of Oil Companies is Nigeria” IOSR Journal of Business and management. (January 2017) ISSN 2319-7668 VOL 19 ISSUE: 1 (version-iv) PP 1-17 (INDIA).
  12. Ironkwe, Uwaoma (2017)” Impact of Corporate Governance on Tax planning. A study of Selected Banks in Nigeria. Universal Journal of Humanities, Physical, Social & Management Sciences (WHPSMS) (March 2017) Vol 10, No. 1 ISSN: 1511-3629. PP 78-103. (MALAYSIA).
  13. Ironkwe, Uwaoma and Nnaji Paul (2017) “Tax Incentives and Micro Finance Business in Nigeria: A study of selected microfinance Banks in Rivers State.” IOSR Journal of Economics and Finance Vol. 8 Issue: 2 (Version-1) ISSN. 2321-5925 (March 2017) PP 6-36. (INDIA).
  14. Ironkwe, Uwaoma and Nwaiwu, J.N (2017) “Tax Audit Assessment and internal Revenue Generation: Legal perspective in Nigeria” Research Journal of Human, educational and sustainable development. Vol. ID, Nos 1 ISSN: 1599-8739 (February 2017) pp 38-52 (Nigeria).
  15. Uchendu, D; Ironkwe.U.I, and Nwaiwu, J.N (2016) “cooperate governance mechanism and tax planning in Nigeria” International Journal of Advance Academic Research Vol 2. Issues 9 (September 2016). ISSN: 2488-9849 pp. 45-59 (NIGERIA).
  16. Ironkwe, Uwaoma and Ordu, Promise (2016) “ Environmental Reporting in the Oil and Gas Industry in Nigeria” International journal of research in business studies and management. Vol 3, issues 11, (November 2016), ISSN: 2394-5923 (print) & ISSN 2394-5931 (online) pp 1 -21 ( INDIA)
  17. Ironkwe, U.I and Nwaiwu, J.N (2017) “ An Assessment of Pre-employment Screening and Occupational Fraud Reduction in Nigeria” Journal of Business and economy Vol 9 . No.1 (March 2017) ISSN: 979.52334.
  18. Ironkwe, Uwaoma and Onuorah, Anastasia. (2017) “Effect of Government Fiscal policy measures on public Sector Finance in Nigeria” Sahel Analyst Journal of management sciences Volume 15-issue 1, ( March 2017) ISSN 1117-4668 Pp118-129.
  19. Ironkwe, Uwaoma and Okiakpe, Kenneth (2017) “Budgetary Practice and accountability in Nigeria: a study of ministry of commerce and West Africa Glass industry in Port Harcourt” International Journal of innovative finance and ISSN 2467-8473 PP 34-53 (NIGERIA).
  20. Umobong, Asian A. and Ironkwe Uwaoma (2017)“Creative Accounting Practices and Financial Performance of Firms”. International Journal of Innovative Finance and Economics Research volume 5 (1) January- March 2017 ISSN 2467-8473. PP 1-10 (NIGERIA).
  21. 50. Ironkwe, Uwaoma & Success, Gabriel (2017) Environmental Accounting and Sustainable Development: A study of Niger Delta Area of Nigeria. International Journal of Business and Management Invention ISSN (Online): 2319 – 8028, ISSN (Print): 2319 – 801. www.ijbmi.org || Volume 6 Issue 5 || May.|| PP—01-12. (INDIA).

51.Ironkwe, Uwaoma (2016).“Will and Devolution of Property:
Socio-Legal Issues”   Paper presentations at Entrepreneurial centre for the retiring Staff of University of Port Harcourt, May .

  1. Ironkwe, Uwaoma, I and Ezeoma, K (2017). Tax accounting and Economic Growth in Nigeria: 2009-2015. University of Port Harcourt Journal of Accounting and Business , Volume 5, No 1.June, 2017. ISSN 979-52334, pp 58-68.
  2. Ironkwe, U.I and Nwaiwu, J.N (2017). Management practice and cross cultural characteristics performance in Nigeria. Journal of Business and Economy, volume 9. No 2, June 2017. ISSN 979-52334. PP 1-10.
  3. Ironkwe, U.I and Akakuru, C (2017). “Tax Incentives and Foreign Direct Investments of Oil and Gas companies in Nigeria.West African Journal of Business and Management sciences Volume 6. No 3. June 2017. ISSN 97837989 Pp 76-85

(NB Items 35-54 were done after submission for Associate Professor Assessments)

 

  1. CONFERENCES ATTENDED AND PAPERS PRESENTED
  2. Ironkwe, U. I., & Oghoghomeh T. (2010). “Personal Income Tax Administration in Nigeria: Issues and Challenges”. Being the published proceedings of International Conference on Research and Development held at Conference Hall, Miklin Hotels, East Legon, Accra, Ghana. Vol. 3, No 33 (November 23 – 26). Pp 125 – 129.
  3. Oghoghomeh, T & Ironkwe, U. I. (2011).“Impact of Corporate Governance Practices on Bank Performance in Nigeria” Being the published proceedings of International Conference on Research and Development held at University Auditorium, University of Lome, Republic of Togo. Vol. 4, No 12 (May 31- June 3), pp 125 – 135.
  4. Oghoghomeh, T & Ironkwe, U. I. (2011).“Impact of Environmental Costs on Financial Statements of Firms” being the published proceeding of International Conference on Research and Development held at Conference Hall, Hotel Residence Carlos, Buea, Cameroon. Vol. 5, No. 7. (November 22 – 25) pp 74 – 80.
  5. Okoye, P. V. C. & Ironkwe, U. I. (2011). “The Consumption Tax – An Alternative to Personal Income Tax in Nigeria” being the published proceedings of International Conference on Social Sciences and Humanities held at Conference Auditorium, Hotel Dona, Porto Novo, Republic of Benin Vol. 1, No. 9 (April 4 – 7), pp 73 – 77.
  6. PROFESSIONAL CONFERENCES ATTENDED
  7. 2017 19th Annual Tax conference of the Chartered Institute of Taxation (CITN) held on 17th – 20th May,  at Green Legacy Resort, Abeokuta, Ogun State. Theme: The social contract Imperatives
  8. 2017 Conference of Chartered Institute of Financial and Investment Analyst , Nigeria (CIFAN). Mandatory Educational Training (METAD): Theme: National Prosperity: Analyst Involvement. June, 3rd 2017.
  9. 3. 2014 The Mandatory Professional Training Programme (MPTP) of the
    Chartered Institute of Taxation (CITN) held at Dreamland Hotel Ltd,
    Owerri, Imo State on 11th – 1ih June, 2014.

Topics:     i. “Tax Management in the Informal Sector”

  1. “Overview of PIT and Ancilliary Tax Legislations”
    1. “Ethical Standards, Issues and Sanctions in Tax Practice and
      Administration.
    2. 2014 The Mandatory Professional Training Programme (MPTP) of the
      Chartered Institute of Taxation (CITN) held at Delta Hotel, Harley Street,
      G.R.A, Port Harcourt, Rivers State on July 23rd – July 24th 2014.

Topics: “Taxation of Expatriates, Non-Resident Individuals and
Corporation.”

  1. “Understanding the Dynamics of Tax Appeals”

iii.        “Challenges of Tax Administration and Compliance in the Oil and
Gas Sector”

  • 2014 16th Annual Tax Conference of the Chartered Institute of Taxation of
    Nigeria (CITN) held on 20th – 24th May, 2014 at Le Meridien Hotel, Uyo,
    AkwaIbom State (in attendance). Topics: ‘Transfer Pricing Regulations in
    Nigeria: A challenge for the Federal Inland Revenue Services (FIRS)”

Topics:

  1. “Government size, Taxation and Economic Growth: Evidence from
    Nigeria”
  2. ‘The Dynamic Interactions between Fiscal and Monetary Policies in
    Nigeria”

iii.        “Public Governance Quality and Tax Compliance in Africa”

  1. “Local Government Finance and Community Development in
    Nigeria”
  2. “Taxation and Infrastructural Development in Nigeria.”
  3. 2014 Mandatory Continuing Professional Development (MCPD)
    Programme of the Association of National Accountants of Nigeria (ANAN) held at Civic centre, Moscow Road, Port Harcourt. Theme: Trends in Professional Practice and Regulation.
  4. 2013 Continuing Professional Development (MCPD) Programme of the Association of National Accountants of Nigeria (ANAN) held at Ibom Hall, 1 bb Avenue, Uyo on 15th – 18th July, 2013. Theme: Challenges of International Financial Reporting Standards.
  5. 2013 The Mandatory Professional Training Programme (MPTD) of the
    Chartered Institute of Taxation of Nigeria (CITN) held at Uyo on 9th
    October 2013 – 10th October, 2013

Topics:

  1. “Federal Capital Territory (FCT) Property Tax Bills”
  2. “Taxes and Levies (Approved List of Collection) in State Internal
    Revenue Boards”

iii.             ”Autonomy of States Tax Authorities in Nigeria” .

  1. 2012 Mandatory Professional Training Programme (MPTP) of the
    Chartered Institute of Taxation of Nigeria (CITN) held at Delta Hotels, Harley Street G.R.A, Port Harcourt Rivers State on 20th June – 30th June, 2012.

Topics:

(a)        Taxation in Nigeria: Roles, Responsibilities and Expectations of the Stakeholders”.

(b)        Taxation in Fiscal Policy Development

(c)        Key Issues in International Taxation

  1. 2012 Special Training Programme of the Chartered Institute of Taxation of Nigeria (CITN) held at NECA House plot A2, Hakeem Balo~un Central Business District, Alausa, Ikeja, Lagos State on 21st May – 23rd May, 2010 during 25thInduction Ceremony.

Topics:

  1. Dispute Resolution and Improved Relationship between Tax
    Authority and Taxpayer
  2. Taxation of the Informal Sector: Issues and Challenges

iii.        The Place of Information and Communication Technology (lCT) in Internal Revenue Generation.

  1. Features of Nigerian Tax Models in Negotiating Bilateral Tax Treaties
  2. Overview of Tax Incentives under the Nigerian Tax Laws
  3. Promoting Fiscal Responsibility and Accountability towards Optimal Revenue Generation.
  4. 2010 Mandatory Continuing Professional Development (MCPD) Programme of the Association of National Accountants of Nigeria (ANAN) held at LTV 8 DE Blue Roof Opposite Coca Cola Agidingbi, Ikeja, LagosState on 20th – 23rd Sept 2010. Theme: Standardization and Accounting Ethics.
  5. 2009 Mandatory Continuing Professional Development (MCPD) Programme of the Association of National Accountants of Nigeria (ANAN) held at Cultural Centre Complex, Barrack Road Calabar on 22nd– 25th June 2009. Theme: Financial Management and Control.
  6. 2004 Mandatory Continuing Professional Development (MCPD) Programme of the Association of National Accountants of Nigeria (ANAN) held at Abuja on 24th – 26th
  7. 2004 Annual National Conference of the Association of National Accountants of Nigeria (ANAN) held on 7th – 8th October 2004 at Bolingo  Hotel and Towers, Abuja. Theme: “The role of Professionals in a Developing Economy”.
  8. 2002 Mandatory Continuing Professional Development (MCPD) Programme of the Association of National Accountants of Nigeria (ANAN) held at Ibadan on 26th – 28th
  9. 16. 2001 Annual National Conference of the Association of National Accountants of Nigeria (ANAN) held on 25th – 26th October 2001 at Conference Hall, National Centre for Women Development, Central Area, Abuja. Theme “Corporate Governance and Market-Driven Economy in Democratic Nigeria: The Challenge for the Accounting Profession”.

 

K         SUMMARIZE YOUR MAJOR CONTRIBUTIONS TO KNOWLEDGE (USE ADDITIONAL SHEET IF NECESSARY)

  1. a) In the course of teaching, supervision and scholarly publications over the years, I have contributed to knowledge in the following areas:

In the publication of the Book “Modern Business law and practice in Nigeria”,

  • In this publication the salient issues on company/ businesses that lead to business failure were discussed. This includes the issue of filling returns timely and its consequences for not fulfilling it. Awareness is created on the statutory penalties:
  • Delisting of the company from the company’s register. (Relevant sections of CAMA empower it to delist a company). Filling of returns does not necessarily mean liability to pay tax, contrary to popular opinion of people, hence they dodge filling tax returns. However, via this publications awareness has been created to let the graduate accountant advice the company on the need to file in its returns regardless of whether it is making profit or not. Filling of returns is a statutory requirement; it is to present the statement of affairs of the company to the Corporate Affairs Commission at any point in time.
  • Others can use a delisted name to replace of a delisted company. The delisted company cannot rely on the provisions of CAMA to challenge it.
  • The students and graduates are now aware of these issues and are better positioned to proffer advice especially when they work as accountants in organizations. They are able to provide advice that will help to mitigate the consequences should the company neglect them.
  1. b) From the book publication “Executorships, Bankruptcy, Trusteeship Law and Accounts”
  • Awareness on the benefits rather than the demerits of bankruptcy was created.

The benefits include: That bankruptcy does not mean the end of the road for the one that is declared bankrupt. This is important because some persons have committed suicide because of financial pressure. So, rather than commit suicide, bankruptcy is a way out as it enables the individual to have a new beginning, thereby clearing him/her from his/her previous oppressive indebtedness.

However, some of the disadvantages of declaring someone bankrupt include:

Inability to obtain credit; barred from contesting elections into any legislative house (House of Assembly, National Assembly – the House of Representative  and Senate); cannot practice any profession  regulated by law: for example, the legal profession, Accounting, Engineering as well as the Medical profession among others.   Others are the bankrupt person cannot be appointed to any Federal board in Nigeria; cannot be appointed a trustee, and Justice of the Peace.

  1. Still in the book, and paper presentations the contribution towards the knowledge on the issue of contingent assets discovery via Wills was achieved: also in the publication, the distinction between executor and administrator was made. The executor is the distributor of the estate of a testate person (a person with a Will) while an administrator distributes the estate of the intestate person (a person without a will). From a Will the accountant can discover whom the beneficiaries are and thus envisage contingent assets as well as contingent liability. This will help for credit assessment.

NB: The right of female child to inherit father’s properties in Igbo land has been ascertained and confirmed by virtue of the Supreme Court ruling in 2014. Therefore, where there is a Will the accountant can look out for contingent asset accruing to the woman from the Will. This awareness was created in a paper presentation to the retiree staff of the University in 2015.

  1. From the study “The impact of taxation on corporate financial performance of quoted agribusiness companies in Nigeria (2004-2008)” (published in 2011).

Knowledge was gained in the following areas: as long as agribusiness in Nigeria is concerned, taxation effect on its corporate performance is insignificant when compared to other factors that affect corporate performance.  Such factors as political forces (policies, interference, funding etc); technology adaptation and size of the agribusiness firm play significant roles in affecting  corporate financial  performance of Agribusiness firms in Nigeria within the period of study.

The findings of this study, though inline with earlier studies such as Alabi (2001); Uki (2004) as well as Aharyri and Momani (2009), whose studies revealed that taxation has an inverse relationship on corporate financial performance. However, these earlier studies focused on other sectors such as banking sector, Oil and gas sector, construction as well as manufacturing sector.  My study is peculiar in the sense that it focused on the agribusiness sector in Nigeria. This is owing to the fact that the agribusiness sector is often a neglected area given the advent of the oil boom in Nigeria. This study contributed to knowledge towards identifying empirically, the factors that affect corporate financial performance in this often neglected yet important sector in Nigeria.

 

PUBLICATIONS BY DR. IRONKWE, UWAOMA

S/N Author(s) & Year Title Description/Summary
1 Leyira, C.M., Ebere, C. C. & Ironkwe, U. I. (2008) Global financial meltdown and implications on the Nigerian Budget and Economy

(NIGERIA)

 The study is to determine the implications of the global financial meltdown on Nigerians budget and economy. To achieve this, data were collected from the Federal Ministry of Finance and Central Bank of Nigeria. Findings were that the economy performed relatively poor in the periods of global financial meltdown. It was therefore recommended that prudent fiscal policies and diversification of the economic base in areas of agriculture, power, SMEs, info & communication technology be adopted. Also corruption should be addressed.
2 Akani, F & Ironkwe, U. I. (2008) Measuring Budgetary Control Practices in the  Nigerian Oil and Gas Industry

(NIGERIA)

 The study examined and analysed the procedures of budgeting and how control measures are built into the system in the oil/gas industry. The study revealed that oil/gas companies operate comprehensive budgeting and budgeting control, which if properly implemented improve performance of the organization. The budget staff should be well trained, competent and disciplined. Management policy should be to adhere or comply strictly with budget implementation.

 

 

 

 
3 Akani, F. N. & Ironkwe, U.I. (2008) Human Resources Accounting (HRA) and Corporate Performance; An Expected Agenda

(NIGERIA)

 The study examined the effect of human resource accounting on corporate performance. It empirically analysed five years financial statements and identified the human resources costs which were capitalized and amortized. The findings reveal that human resources accounting shows more realistic profits for the organization. Human resource accounting is therefore advocated.
4 Ohaka, T., Ironkwe, U. I. & Oghoghome, H. T. (2009) Accounting for Amortization of intangible and financial statements of companies.

(NIGERIA)

 

 The study investigated the impact of amortization of intangibles on the financial statements of companies. Oil producing companies constituted the population. Data were generated from five years financial statements. Hypothesis tested using PPMCC. Findings revealed that amortization of intangible assets has a significant relationship with the financial statements. It reduces the profit of the accounting period.
5 Ironkwe, U. I. and Akani, F. N. (2010) Ethical Concepts and Professional Judgments in Financial Reporting: A Nigerian Study

(NIGERIA)

 The study was carried out to investigate the effect of ethical concepts on professional judgments in financial reporting in Nigeria. Data from 136 professional accountants in Port Harcourt were analyzed using chi-square test. Findings were that ethical concepts influenced professional judgments to a very large extent. It was recommended that professional accountants should exercise professional judgments based on ethical concepts.
6 Lari, B., Ohaka, J. & Ironkwe, U. I. (2010) Environmental accounting and the Law: Challenging  the issues of corporate compliance in Nigeria

(NIGERIA)

 While traditional accounting measures the exact cost of industrial or corporate activities vis-à-vis corporate performance, environmental accounting includes the ecological costs as well as production costs to business. For government and stakeholders to be sensitive to environmental accounting is the thrust of this paper.
7 Ironkwe, U.I & Imade, S. (2010) Theoretical analysis of the impact of price discrimination on corporate profitability

(NIGERIA)

 Price discrimination (PD) is ant of fixing different prices for the product. To use price discrimination a firm must first ensure that the market is well segmented. Whenever a firm practices PD, the sale revenues and profit tend to increase. Price discrimination is therefore to pathfinder to enhanced corporate profitability.
8 Ironkwe, U. I. (2011) Companies Income Tax in Agribusiness in Nigeria

(NIGERIA)

 The study examined the impact of companies’ income tax (CIT) on the financial performance of quoted agribusinesses in Nigeria. Data from senior officers of the companies were analysed, while hypotheses were tested using simple regression analysis and t-test. Findings reveal that though CIT impacted negatively on financial performance of agribusiness, other factors such as weather conditions, managerial skills, are relevant
9 Micah, L.C., Ironkwe, U. I. & Adebayo O. (2012) Corporate Social Responsibility and compliance with regulations in Nigeria.

(U.S.A.)

 Since law is a veritable instrument of social change, existing legislations on environmental matters should be reviewed to conform with current social expectations.
10 Ironkwe, U. I. & Oghoghomeh, Tennyson (2012) Accounting for peace and economic development in Nigeria; The Niger Delta Cases.

(Ethiopia)

 The objective of this study is to investigate the impact of the cost of peace keeping in the Niger Delta region on the economic development of Nigeria. Data were collected by secondary sources – CBN statistical bulletin of 2009. The result of the analysis showed that the cost of peace keeping in the Niger Delta region of Nigeria, has a negative significant impact on the economic development of Nigeria. It was recommended that to eliminate cost of peace keeping in the Niger Delta region, the federal government and multinational oil companies should pay special attention to the region by making provisions for infrastructures (electricity, good roads, portable water, and efficient communication systems), employment opportunities, educational scholarships awards to the people.
11 Ironkwe, U. I. (2013) Capital Gains Tax and Corporate Financial Performance of Agribusiness in Nigeria.

(NIGERIA)

 The study examined the impact of capital gains tax on the financial performance of agribusinesses in Nigeria. Findings were that capital gains tax impacted negatively on the financial performance of agribusinesses. Conclusion is that though CGT impacted negatively on corporate financial performance, other factors as weather conditions, poor managerial skills are of relevance.
12 Akenbor, C. O. & Ironkwe, U. I. (2014) Forensic Auditing Techniques and Fraudulent practices of Public institutions in Nigeria.

(U.S.A.)

 Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens. This is achieved through taxation and public expenditure. However, reliance on public institutions to provide efficient public services have been disappointing. So because, chief executives of the institutions take less interest in the degree of success, this accounts for the high level of fraudulent practices in such institutions. This study therefore examined the relationship between forensic auditing and fraudulent practices in Nigerian public institutions. Findings suggest that both the proactive and reactive forensic auditing techniques have a negative significant relationship with fraudulent practices in Nigerian public institutions. (1) It is recommended that the economic financial crimes commission (EFCC), the independent corrupt practices commission (ICPC) and other anti – corruption bodies in Nigeria should have their payroll, internal forensic auditors to complement the duties of the internal auditors. (2) Forensic auditors should regularly undergo training and development programs to acquaint them with relevant knowledge and skill. (3) Forensic auditing should be made mandatory for public institutions by regulatory authorities rather than being voluntary.
13 Ironkwe, U. I. & Adee, G. M. (2014) Corporate governance and financial firms’ performance in Nigeria. (INDIA) This study examines the impact of corporate governance on the performance of banking and other financial firms in Nigeria. 40 financial firms representing 52% of financial institutions in Nigeria were analysed using simple regression model. The result shows a positive significant correlation between board size, board composition, chief executive status and profitability respectively. The study shows that corporate governance positively affected the performance of banking and other financial institutions in Nigeria. The study recommends that for firms to attain sustainable performance, the size of the board should be kept relatively small. On the board composition, no one member should simultaneously hold two portfolios. Also, criminal sanctions and penalties should be instituted against board members found to be corrupt and indisciplined.
14 Ohaka, J. & Ironkwe, U. I. (2014) Tax incentives and return on equity of quoted manufacturing companies in Nigeria (INDIA) Tax incentives are fiscal provisions designed by government authorities to attract and empower investors in strategic sectors of the economy. Investment tax credit (ITC) and re-investment allowance (RIA) are two of such tax incentives. This study therefore examines the potency of using tax incentives including ITC and RIA in redefining corporate financial performance particularly in terms of Return on Equity (ROE). Using financial (secondary) data obtained from a net sample of 58 firms quoted in the Nigerian stock exchange, the correlation, regression and Z test analytical results were in the affirmative. Leveraging on the outcomes, therefore, a tax incentive-corporate profitability impact model (TICPIM) is conceptualized and presented herein to accord meaningful impetus to a pragmatic proprietary system advocacy (PPSA) which is expedient for the Nigerian economy.
15 Ironkwe, U. I. & Ohaka, John (2014) Audit-Assurance Service and Voluntary Environmental Disclosure in the Nigerian Oil sector (INDIA) Oil business activities have ecological implications which elicit protection and allied intervention from statutory agencies. This necessitated the establishment of the federal environmental protection agency (FEPA). This study examines the different corporate audit reports of voluntary environmental disclosures in Nigerian oil sector. The results favours the fact audit efficacy enhances voluntary environmental disclosure in the Nigerian oil sector.
16 Ohaka, J. & Ironkwe, U. I. (2014) Corporate profitability and sustainability of agribusiness industries in Nigeria: The tax effect. (U.S.A.) By constitutional provision (items 58 & 59 of part 1 of 2nd schedule of 1999 constitution of the federal republic of Nigeria) the taxation of companies is vested in the federal tax authorities. Thus, irrespective of where a company is domiciled or located, it in Nigeria, it falls under federal tax jurisdiction. Relevant data for the study were provided by accounting finance officials of seven quoted agribusiness companies in Nigeria. The test of reliability of the research instrument yielded a coefficient of 0.89 which is very high. The result indicated that the prevailing tax rate has moderate effect of the profit after tax of quoted agribusiness companies in Nigeria. It is recommended that the relevant tax authorities should provide more efficient incentive reforms to boost corporate profitability of agribusiness industries in Nigeria.
17 Osiegbu, P. I., Onuorah, C. & Ironkwe, U. I. (2014) The post merger and acquisition era in the Nigerian banking industry

(NIGERIA)

 The paper examines the post merger and acquisition era in the banking industry in Nigeria, within 2004-2011. During this period, credit allocation to the private sector was below expectation, thus causing low dividend payment. Percentage and trend analysis were used in the analysis. This research finding revealed that mergers and acquisitions are based on profit motives, territorial and market driven expansion which made the number of banks in Nigeria reduced from 89 to 20 banks. It is recommended that controlled interest rate regime is better for the past merger and acquisition banks that have the prerogative not to give loan to less preferred sector than the preferred sector.
18 Ogbonna, G. N., Ironkwe, U. I. & Nwaka, N. O. (2014) Audit expectation gap and firms performance: empirical evidence from Nigeria.

(NIGERIA)

 The study examines the relationship between audit expectation gap and firms performance in Nigeria which arises as a result of the several differences between the auditors role as defined by law and the perceived role of the auditor by the users of audited accounts of companies. Secondary and primary data were collected a sample from six petroleum marketing companies listed in the Nigerian stock exchange from 2007-2011. Regression analysis and SPSS version 15 were used to test the hypotheses. The results indicate that earnings per share (EPS) and return on capital employed (ROCE) were significantly influenced by prevention of error and fraud by the auditor.
19 Agundu, P. U. C. & Ironkwe, U. I. (2014) Taxation and agribusiness technology interface: strategic financial management imperatives in Nigeria. (U.K.)  The study examined the moderating influence of technology in the relationship between taxation and return on investment in agribusiness operating in Nigeria. Seven agribusinesses listed in the Nigerian stock exchange (NSE) fact book were involved in the study. Questionnaire was administered; data generated were presented while the composite research hypothesis was tested using regression and t-test analytical tools, aided by software package for social science (SPSS). The result established a weak moderating influence while reaffirming the inverse relationship between taxation and return on investment.

 
20 Ironkwe, U. I. & Agundu, P.U.C. (2014) Tax related adjustment and corporate performance of agribusiness in Nigeria.

(NIGERIA)

 Essentially, this study empirically underscores the need to examine the relationship between tax related adjustment and the financial performance of agribusiness investments in Nigeria. The explanatory variable is tax related adjustments with respect to company income tax (CIT), capital gains tax (CGT) and value added tax (VAT). The criterion variable is financial performance with profit after tax (PAT) as proxy. The justification for this study lies on the fact that its outcome will be fruitful in promoting the financial fortunes of agribusiness investments in Nigeria. Tax related adjustments will help business executive to minimize corporate tax liability in order to enhance their financial performance; on the other hand , it will help government to develop or institute tax rebate that would encourage the growth of agribusinesses in Nigeria.
21 Ironkwe, U. I. & George T. P. (2015) Value-Added Tax and the financial performance of quoted agribusinesses in Nigeria

(U.K.)

 The study examines the impact of value added tax on the financial performance of quoted companies in Nigeria. Questionnaire administered on the general manager, chief accountant, finance manager, external auditors and tax administrators generated data which when analysed and tested with the test retest revealed a reliability co-efficient of 0.89 indicating a very strong reliability of the research instrument. The hypotheses when statistically tested with the simple regression analysis revealed a finding that value added tax impacted negatively on the corporate financial performance of the companies in Nigeria.
22 Ironkwe, U.I&Ordu, P.A (2015) The Convergence Of Accounting Standards To International Financial Reporting Standards (IFRS): Issues And Prospects In Nigeria. (INDIA)

 

 The study examined the Challenges and Prospects of Convergence of Accounting Standards to International Financial Reporting Standards (IFRS) in Nigeria. The study revealed that issues arise with the schedule of adoption of the IFRS in Nigeria and the harmonization of the disparity of the existing Nigeria’s standards with that of IFRSs. It was recommended that overcoming IFRS challenges will require updating accounting curricula in all training institutions including the universities and polytechnics and as well harmonize regulatory requirements by amending existing laws that may be a drawback to IFRS adoption.
23 Ironkwe, U.I&Ordu, P.A (2015) An Analysis of International Financial Reporting Standards (IFRS) Issues Concerning Some Elements of Accounting in Oil and Gas Industries in Nigeria.

(INDIA)

 

 This Study looked at some of the main accounting issues across Oil and Gas companies as IFRS guideline has provided. Specifically the study looks at the provisions of IFRS 6 and 13 as concerning the Evaluation and Exploration of Oil and Gas and as it has to do with certain elements such as Joint Arrangements, Fair value representations, deferred taxation as well as Impairments issues.  It considers currently effective standards and notes future developments that could impact accounting in the sector as reflected on their financial statements. It advocates that Adopting IFRS guidance in Oil and Gas Accounting Reporting will no doubt make companies internationally attractive regardless of negative perceptions – especially in environmental impact.

 

 
24 Ironkwe, U.I&Ordu, P.A (2015) The Place Of Ethics In Entrepreneurship: The Nigerian Perspective. (EUROPE- CROATIA)

 

 The study examined how entrepreneurship practitioners can be assisted to uphold ethical practices that are vital for business survival given the ethical problems prevalent in  organisations especially in Nigeria.  Theoretical analysis methodology was adopted; looking at the theories associated with stages of ethical consciousness of organization whilst the various forms of business ethical code formation are highlighted as these are essential and needs to be in place if any entrepreneurial activity must survive. In addition, factors that Influence unethical behaviors are also explored which includes lack of clear procedure and will to handle ethical problems by entrepreneurs amongst others; and the ethical challenges Entrepreneurship may face given the Nigerian context. The study provided a way forward for overcoming the ethical challenges to include getting managers to be accountable and responsible, as well as designing an Ethical Management Index and Integrity Testing amongst others
25 Ironkwe, U.I&Ordu, P.A (2015) Entrepreneurship and Social Responsibility: The Nigerian Experience (EUROPE- CROATIA) This Study provides insight into the social responsibility actions that entrepreneurs have or have not been taking given the Nigerian context. In doing this, it adopts a theoretical and conceptual approach. Firstly, it explains what entrepreneurship is – looking at various definitions and refutes some of the myths which have grown up about entrepreneurs. Secondly, it explains the concept of social responsibility as well as look at the reasons why entrepreneurs must act in a socially responsible manner all through the entrepreneurship development process. Finally, it critically evaluates and highlights some of the benefits entrepreneurship can miss out if it neglects socially responsible actions and activities. This includes missing out on having a better public image.

 
26 Ironkwe, U.I&Ordu, P.A (2015) The Impact Of Internal Controls on Financial Management: The Case of Production Companies in Nigeria.

(UNITED KINGDOM)

 

 This study empirically examined the impact of internal controls on the financial management of selected Production companies in Rivers State in Nigeria. Data were gathered from 20 selected Production companies in Rivers State, while 222 copies of questionnaire were administered. Multiple Regression and Pearson’s Correlation Coefficient (r) were used in testing the hypothesis using Statistical package for social sciences software (SPSS). The study revealed that effective internal controls enhance financial management of organizations. It was recommended that, Management should ensure that there are adequate organizational controls and that each staff knows his duties and equally ensures effective segregation of duties so as to reduce interference in terms of funds; and assets management and controls amongst others.

 
27 Ironkwe, U.I & Ordu, P.A (2016) Environmental Reporting in the Oil and Gas Industry in Nigeria. (INDIA)

 

 The study investigated the need for adequate Environmental Reporting – both financial and non-financial and its importance in the industry in reaching out to stake holders. It is anchored on the legitimacy theory of corporate social responsibility reporting whilst critically assessing the reporting requirements as well as what is usually reported in the financial statements of Oil and Gas companies vis a viz standard disclosure requirements. The study revealed that reporting format needs to be consistent and followed in order to ensure transparency in reporting of company operation. Looking at environmental performance indicators as well as reporting formats and Normalization factors, it was found out that the greatest challenges faced by the industry regarding sustainability performance reporting are determining how to measure, define and select appropriate indicators. Benefits includes: Strengthen relationships and being an accountability mechanism amongst others.

 
28 Ogbonna, G.N.;Ironkwe, U.I. & Okwuosa, F. C. (2015) Effect of Financial Reporting on Financial Performance of Federal Universities in Nigeria: A Case Study of University of Port Harcourt.

(NIGERIA)

 This study empirically examined whether the financial reporting of the federal Universities in Nigeria has effect on the financial performance of the individual universities using University of Port Harcourt as a case study. Data were gathered from the management staff of Uniport, staff of National University Commission (NUC) as well as from the Auditor General of the Federation and the Accountant General of the Federation. Data were analyzed using percentages, regression analysis and t-test with the aid of statistical package for social sciences (SPSS). The study revealed that there is no significant effect of financial reporting on financial performance of the federal universities within the period of 2009-2013. However, a significant and positive relationship exists between financial reporting and the moderating variables such as bank reconciliation and others. The study recommended that a careful implementation of IFRS currently recommended by the NUC should be carried out in federal universities in Nigeria in order to resolve the controversy arising between cash and accrual bases of accounting.
29 Ohaka, J. & Ironkwe, U.I (2016) Value Accounting and Corporate performance: A Study of Paint Manufacturing Companies in Nigeria. (ROMANIA) The study examined the need for companies to adhere to quality assurance procedures that will qualify them for quality awards looking at it from accounting perspectives using value accounting and financial performance as key variables.  Descriptive statistics and Regression analysis were used to analysis the data. The study revealed that there is significant positive relationship between the variables. The study recommended that industrial executives should do more to promote value accounting through operation, component and economic analyses for financial performance improvement.
30 Ironkwe, U.I&Ordu, P.A (2016) The Impact of Tax Incentives on Economic

Development in Nigeria (Evidence of 2004 – 2014)

(UNITED KINGDOM)

 This study empirically examined the impact of Tax incentives on economic development in Nigeria that is seen in terms of industrial growth in the nation with evidence from years 2004 to 2014. The population of this study were drawn from taxpayers, management and members of staff of some selected manufacturing companies in the South-South Geo-Political zone of Nigeria and Federal Inland Revenue Services. A sample size of 45 respondents was used whilst Thirty (30) companies were studied. Spearman’s Rank Correlation Coefficient (rho) statistical tool was used in testing the hypothesis using Statistical Package for Social Sciences software (SPSS). The study revealed that sufficient tax incentives enhances industrial growth and economy whilst in conclusion, it was recommended among others that, government should waive certain taxes on corporate bodies to help them develop and mature especially at their early stages of formation.

 
31 Ironkwe, U.I & Ordu, P.A (2016) Cost Reduction Techniques and firm Growth In Nigeria: A Study of Selected Manufacturing Companies in Rivers State.

(INDIA)

 

 This study investigated the cost reduction techniques that firms in Nigeria can embrace (if they have not) in order to not only grow, but grow sustainably. Survey design was used. 100 questionnaires (20 to each company) were issued to 5 selected manufacturing companies in Rivers state. Pearson’s Correlation Coefficient (r) statistical tool was used in testing the hypothesis. The study revealed that Total Quality Management and JIT techniques of cost reduction strategies have significant impact on profitability and output of manufacturing companies in Nigeria. The study recommended that companies should adopt cost reduction techniques or strategies as this helps in increasing their output and profitability.

 

 
32 Ironkwe, U. I. & Ofiafoh Eiya (2016) Environmental Accounting and Financial Statements Disclosure.

(NIGERIA)

 The study examined the disclosure of environmental costs in financial statements. Findings reveal that environmental costs should not be expended in the current financial year but should be disclosed as extra-ordinary item in financial statement. It is recommended that an accounting standards be developed by the appropriate authorities to guide the practice of environmental accounting.
33 Ironkwe U. I. & Onuoha, Teresa E. (2016) Impact of Withholding tax on Government tax Revenue in Nigeria.

(NIGERIA)

 The study is to investigate the impact of withholding tax on government tax revenue generation in Nigeria. All the 36 States Board of Internal Revenue constituted the study population. The result of the analysis revealed that withholding tax has a positive significant impact on government tax revenue generation in Nigeria. When taxes are deducted at source, there is minimal chance of tax avoidance and evasion. It is therefore recommended that withholding tax should be promoted and intensified.

 
34 Ironkwe U. I. & Onuoha Teresa .E.  (2016) Crowd funding and working capital of selected small scale Enterprises (SME) in Port Harcourt.

(NIGERIA)

 The study involves an empirical investigation of the relationship between crowd funding and working capital of selected Small Scale Enterprises (SME) in Port Harcourt. 1800 SMEs were investigated. Data generated were statistically tested with regression analysis. The findings reveal that while the donation crowd funding has a positive significant relationship with working capital of SMEs, crowd funding investing has an insignificant relationship with working capital of SMEs. Recommendation is that Entrepreneurs should undertake crowd funding while government regulates the practice to avoid abuse.
35 Ironkwe, Uwaoma. I. Ph.D & Oglekwu, Martha (2016) International Financial Reporting Standards (IFRSs) and Corporate Performance of Listed Companies in Nigeria

(NIGERIA)

 In an era of global economic meltdown, there is an urgent need for corporate entities in Nigeria to improve their corporate performance to be and remain relevant in the global market. Full compliance to International Financial Reporting Standards (IFRS) plays a vital role in increasing and improving the acceptability and reliability of the instrument used in measuring the financial performance of business entities. A comparative study was carried to investigate the Corporate Performance in terms of profitability of Listed Manufacturing Companies in Nigerian in the periods; Pre-IFRS Adoption (2009-2011) and the Post-IFRS Adoption (2012- 2014). A descriptive statistics and Analysis of Variance (ANOVA) were used in analyzing the performance of the two periods as it relates to EPS and ROE. Results gotten from the analyses showed that there is an inverse relationship between Risk and Return. Except for EPS which had a marginal appreciation of 2.3%, ROE showed a substantial reduction of 15.7% on performance in the Post Adoption Periods. Analyses from the tested hypotheses showed that, there is no significant impact of Pre/Post Adoption of IFRS on EPS and ROE. From the results of the findings, we recommend that FRCN, SEC and CAMA 2004 should ensure strict adherence to IFRS Principles – based method of Financial Reporting and they should also provide an enabling environments for companies to thrive, because mere switch to international best practice do not automatically guarantee higher corporate performance.
36 Ironkwe, Uwaoma I. Ph.D & Otti, Jennifer 0. (2016) Accounting Information and Financial Performance of Banks in

Nigeria (NIGERIA)

 This research set out to investigate the relationship between accounting information and the financial performance of banks in Nigeria, Sample of 91 deposit banks were used for the study and primary data were gathered via survey method with the aid of structured questionnaire. The test of hypothesis and other breakdown of data collected was analysed with the use of Pearson Product Moment Correlation (PPMC) on SPSS. From the analyses conducted, the findings showed that relevance of accounting information was statistically significant in determining the profitability and quality of service delivery of banks in Nigeria. On the basis of the findings, it was concluded that.’ The quality of accounting information in terms of relevance to users contributes significantly to the performance of bank. Given the above findings and conclusions, the following recommendations were made: More effort should be directed towards the production of good quality accounting information in all the commercial banks in Nigeria in order to improve financial performance. To improve the quality of accounting information, commercial banks in Nigeria must employ highly skilled competent professional accountants to generate the right quality of financial information, amongst others.
37 Ironkwe, Uwaoma I. Ph.D &   Eche Friday E (2016) Financial Reporting and Audit Performance of Local Government Areas in Rivers State

(NIGERIA)

 This research was carried out on the Financial Reporting and Performance of selected Local Government Areas in Rivers State. The study examined the various financial reporting tools used in measuring the performance of the local governments. The population of study was ten randomly selected local governments in Rivers State. The quasi experimental research design was adopted for this study. Both primary and secondary data were used. These were generated via questionnaires and personal interviews. The multiple and simple regression methods were used to analyze data. The research findings indicated that financial reporting in the form of auditing reports have effects on the performance of local governments (measured in the form of Internally Generated Revenue (IGR) and Provision of social amenities). The implications of the findings are that performance of the local governments cannot be measured without financial reports. The study recommends that proper financial records of the local governments be kept by qualified designated officials for the purpose of measuring performance.
38 Ironkwe, Uwaoma. I. Ph.D & Ndah, Eze Nwoka (2016) Impact of Internally Generated Revenue On Performance of Local Government In Rivers State, Nigeria.

(NIGERIA)

 This study investigated the impact of Internally Generated Revenue on the Performance of Local Governments in Rivers State. Two Research questions and Two Hypotheses were formulated to guide the study. The ex-Post Facto Research Design or Causal Comparative design was adopted for the study. Ogba/Egbema/Ndoni Local Government Council was purposefully selected for the study. Statistical analysis was performed using data from the financial statement of the Council from 2006 to 2013 sourced from the office of the Auditor General for Local Government. The t-statistics analysis was employed in testing the hypotheses. A major finding of the study was that Tax revenue displayed a positive but insignificant influence on road construction and maintenance. Notwithstanding the insignificant influence of Tax revenue on road construction and maintenance, the study concluded that Tax revenue and Non Tax revenue are vital ingredients in improving the Performance of Local Government Councils in Rivers State. Some recommendations were therefore offered in this regard.
39 Ironkwe, Uwaoma 1. Ph.D & Muenee, Cecilia Z. Keddy (2016) Treasury Management and Local Government Development in Nigeria: A Study of Port Harcourt City Local Government Council

(NIGERIA)

 The investigation of treasury management in relation to local government development in Nigeria is the central focus of this study. The study hovered around port Harcourt City local Government Area of Rivers State. Primary data were generated from structured questionnaire to elicit valuable information about local government development in alliance with the applicable variables considering the parameters of treasury management. Secondary data were also got from the Statistical Bulletin of the Central Bank of Nigeria covering ten (10) years of available bank balances and financial assets of local governments in the federation. The coefficient of correlation and coefficient of determination regression analysis were adopted utilizing SPSS. The results reveal that a positive correlation exists between treasury management (proxied by cash management, revenue generation and government financial assets) and local government development (proxied by primary health care infrastructure, educational facility and community development projects). It is recommended that local government should embark on proper treasury management so as to safeguard the available funds for infrastructural development. Also, effort should be made by local government administrators to generate more revenue to fund infrastructural projects. Further, proper internal control should be instituted in the treasury department to prevent fraud and misappropriation of funds. Regular cash count should be done to ensure the availability of the cash generated. Due process and budgeting procedure in implementing development project in local government.
40 Ironkwe, Uwaoma. I. Ph.D, Wokoma,, David .A.  (2017) “Working Capital Management and Firms Financial Performance of Oil Companies in Nigeria”

(INDIA)

 The research examined the connection amid Working Capital Management (WCM) in addition to Financial Performance of Oil companies in Nigeria. The Quasi-Experimental design was employed. The hypotheses were tested by using the Pearson Product Moment Correlation (PPMC) Data analysis results point to that of a progressive and perfectly substantial relationship amongst investing and financing rules and Return on Assets (ROA) exists; a neutral and minor relationship amid both financing and investing policies and earnings per share (EPS) exists. Furthermore, there is an insignificant but undesirable relationship amongst investing and financing rules and return on equity (ROE). Conclusively, WCM impacts performance of Nigerian firms primarily from the domain of ROA. It is recommended amongst others that the comprehensive appraisal of fiscal performance trends and WCM framework; Firms in the sector should establish adequate benchmarks of working assets components in order for emerging obligations to be met adequately.
41 Ironkwe, Uwaoma. I. Ph.D  (2017) Impact of Corporate Governance on Tax Planning; a Study of Selected Banks 1%

Nigeria.

(MALAYSIA)

 The study investigated the impact of corporate governance on tax planning activities by banks in Nigeria Corporate governance was proxied as board composition, Audit Committee independence while tax planning comprises of tax avoidance and tax savings. Secondary sources of data were used. Data were collected from audited financial statements of the banks accessed from Nigerian stock exchange from the periods of 1994-20 14, as well as from CBN statistical bulletin. The result of the study revealed that corporate governance does not have a significant effect or impact on tax planning amongst the studied banks. Based on the findings, it was recommended amongst others that audit committee of firms should be saddled with the responsibility of appraising tax assessment and returns in order to minimize any form of strategic or illegal tax behaviour by management. Tax authorities should occasionally carry out tax audit of the various banks to examine whether there was any form of tampering in the financial statements.
42 Ironkwe, Uwaoma I. Ph.D, NNAJI, Paul 0 (2017) Tax Incentives & Microfinance Business in Nigeria: A Study of Selected Microfinance Banks in Rivers State

(INDIA)

 This study is carried out to empirically ascertain the extent to which tax incentives would enhance realization of core objectives of regulated microfinance business in Nigeria with a focus on Rivers State. Research questions were raised, hypotheses formulated and related literature reviewed. Primary data were collected from the shareholders, managers, key employees, customers and external auditors of 19 Microfinance Banks in Rivers State through questionnaire and participant observation. The questionnaire before its administration was subjected to validity and reliability test. The test re-test method using the Kendall coefficient of concordance gave a result of 0.84 indicating a strong reliability of the instrument. The data generated were analyzed and tabulated, Spearman ‘s Rank Correlation Coefficient and Z test statistics were adopted in testing the hypotheses formulated. The findings are that tax incentives have significant and positive relationship with the business performance of Microfinance Banks in Nigeria. Despite high tax burdens other major factors militating against microfinance business in Nigeria. are weak infrastructure, poor corporate governance and loan defaults. It is recommended that Government at all levels should grant five years tax holidays to Microfinance Banks especially at their infancy and vulnerable stages to enable them stabilize and effectively play the role of change agents in the poverty eradication, job creation and financial inclusion crusades. The Microfinance Bank Managers should also embrace annual tax planning as a way of managing their tax burdens with or without tax incentives.
43  Ironkwe, U.I. & Nwaiwu, J.N. (2017) Tax audit assessment and internal revenue generation: legal

Perspective in Nigeria

(NIGERIA)

 The tax audit exercise essentially is meant to enable the revenue to further satisfy itself that audited financial staten7ents and the related tax computations submitted by the tax payer agree with the underlying records. This periodic check is. carried out by the tax audit branch. This paper investigates empirically tax audit assessment and internal revenue generation legal perspective in Nigeria. Both quantitative and qualitative data were collected. The data collected was analyzed using descriptive and ordinary last square statistics with the aid of statistical package for social sciences (SPSS), version 20. The findings showed that there is a significant and positive relationship between tax audit assessment and internal revenue generation in Nigeria. Nevertheless, the study highlights some policy implication of the results and advocates for engagement of tax auditors and other tax staff of high and proven integrity in tax matters. Should tax officers should be well trained and motivated so as not to compromise their stand. To assured the governed on the relevance of taxes, the tax collected by the government should not be misappropriated. This will go a long way in encouraging tax payers to be more faithful.
44 Uchendu, D,  Ironkwe, U.I  &  Nwaiwu, J.N  (2016) Corporate Governance Mechanism and Tax

Planning in Nigeria

(NIGERIA)

 The investigation was undertaken to empirically look at the association flanked by “Corporate Governance Mechanism and Tax Planning; Evidence from Nigeria “. The investigation made use of documentary data from the audited financial statement of banks quoted in Nigerian Stock Exchange from 1994 to 2014. The central Bank of Nigeria bulletin also provided relevant records. The data were analyzed with the help of Econometric View (E-view statistical package). The finding of study reveals that there is no significant effect between Board Size and Tax savings of Firms in Nigeria. The study recommends that Audit committee of firms should be encumbered with the obligation of appraising tax assessment and returns in order to minimize any form of strategic tax behavior by management. Furthermore, the study recommends that any institution that violate the provisions of tax laws in the act of tax planning should be properly investigated and prosecuted.
45 Ironkwe, U.l. PhD. & Nwaiwu,  J N. PhD.  (2017) An assessment of pre-employment screening and occupational

Fraud reduction in Nigeria.

(NIGERIA)

 Rationalization is a justification of fraudulent behaviour because of an employee’s lack of personal integrity or moral reasoning. This paper investigates empirically the relationship between an assessment of pre-employment screening and occupational fraud reduction in Nigeria. Survey data were obtained from 170 respondents using researcher-designed questionnaire validated by experts and shown to have a reliability Cronbach Alpha of 0.94. Descriptive and Ordinary Least Square (OLS) of multiple model statistics were used in analyzing the data, with the aid of statistical package for social science (SPSS) version 23. With r of .996, R2 of .996, R2 of .992, Adjusted R2 of .988 F-ratio of 312.975 the analysis is found to exhibit a very strong relationship between pre-employment screening and assets misappropriation in Nigeria. Our empirical results conclude that the existence of relationship between pre-employment screening and assets misappropriation in Nigeria. Based on the above, we advocates that current employment and placement of persons in work places on the basis of ethnicity, religion and political affiliation should stop and subscribe to the ethical code of employment in Nigeria. Nigerian government and those of other developing countries should weigh the complex nature of these pre-employment screening against their policy decisions and modify existing policies to changes to achieve positive changes on the true drivers of pre-employment screening and assets misappropriation in Nigeria.
46  Ironkwe, Uwaoma PhD & Onuorah, Anastasia Chi-Chi PhD (2017) Effect of government fiscal policy measures on

Public sector finance in Nigeria.

(NIGERIA)

 The study seeks to evaluate the effect of Government fiscal policy on public sector finance in Nigeria between the period 1990 — 2015. The study utilized time series data derived from CBN Statistical Bulletin 2015, relevant text books, annual reports on government tax, government capital expenditures and government debt (independent variables) and public sector finance as dependent variable. The methodology applied is e-view 7.0 software and the test used is OLS and Diagnostic test which was capable of determining the correlation between government fiscal policy and public sector finance. The result revealed that fiscal policy has positive and significant effect on public sector finance. The overall variables equally proved that the independent variables are statistically significant to the dependent variable and the D W-stat result revealed to be a good model for prediction. More so the model satisfied the OLS assumption through diagnostic test. The researcher therefore recommends that government should have a consistent fiscal. policy to enhance the standard of living in the economy by avoiding exorbitant spending and unnecessary borrowing. Government should also adjust its level of spending on recurrent and capital expenditures so as to reduce public debt servicing expenditure in Nigeria.
47 Ironkwe, Uwaoma. I.   PhD  & Okiakpe, E. K. (2017) Budgetary practices and accountability in Nigeria: A study of ministry of commerce and west Africa glass industry in Port Harcourt.

(NIGERIA)

 The study examines the impact of budgetary practices on accountability in Nigeria. The research design used was Quasi – experimental research design. The sampling method used was Taro Yamane. And the data for this study was collected from primary and secondary sources which include questionnaires, personal interviews, books, journals, & newspaper. Spearman’s rank correlation coefficient was used to test the hypothesis at 0.05 level of significance computed with the SPSS software. The study reveals that there is a significant impact of budgetary practice proxies on accountability proxies except for H02 that reveals that there is no significant impact of operating budget on expenditure control. Based on the finings the recommendation raised were: that employment should be made based on merit so as to enhance accountability, appropriate machinery should be put in place to check the activities of public servant and national growth should be preferred by introducing measures to motivate individuals who have sense of belonging and that are accountable in course of their duties; they should highly rewarded in order to reduce corruption.
48 Umobong, Asian. A. FCA  &  Ironkwe, Uwaoma. PhD  (2017) Creative Accounting Practices and Financial Performance of Firms

(NIGERIA)

 The study examined creative accounting and firm’s financial performance using secondary data obtained from Nigeria Stack Exchange and tries to ascertain whether food and beverage firms in Nigeria massage income using seasonal trading reports. STR was subjected to Haussmann test for selection of appropriate model and regressed against performance variables return on assets, returns on equity and earnings per share. Test of causality was conducted to determine whether there is causal relationship amongst the variables of study. Result showed STR has no significant relationship with ROA, ROE and EPS and not used to manipulate ROA, ROE and EPS. STR has negative relationships with performance variables and we conclude that an increase in STR decreases performance.
49 Ironkwe, Uwaoma. I. Ph.D, Success, Gabriel .0. (2017) Environmental Accounting and Sustainable Development: A

Study of Niger Delta Area of Nigeria.

(INDIA)

 Abstract: This work was borne out of the expectation of the gap that exists between the companies operating in Niger Delta and their host communities; years of neglect, environmental degradation, pollution and massive outcry for redress which resulted to arm struggle with attendant consequences. The objective of this study is to determine how environmental accounting has influenced the sustainable development in Nigeria, particularly Niger Delta area. Two (2) hypotheses were formulated and tested as an off shoot of the research questions. Environmental Accounting as Independent variable was measured by Sustainable development variables such as infrastructural amenities, poverty eradication, health care delivery, natural disaster and pollution. Quasi experimental research design was employed in the research. Data were gathered using questionnaires which were distributed to garner opinion from accountants, auditors, environmentalist, and community leaders in six states in Niger Delta area. Of 400 questionnaires distributed 388 were retrieved out of which 8 were invalid. Chi-square, Spearman ‘s coefficient correlation among others under SPSS Version 23 package was used to analyze the data and test the hypotheses. The result showed that there is relationship between Environmental accounting, Sustainable development and Economic Stability in Nigeria. We conclude that Environmental accounting is imperative for sustainable development and therefore  suggests that all companies operating in Niger Delta area should imbibe environmental accounting as part of their operational standard.
50 Ironkwe, U.I., PhD (2016) Wills and Devolution of Property: Socio-Legal Issues

(NIGERIA)

 This paper examined will and Devolution of property: Social – Legal Issues. This paper has two parts: Part one deals on the social legal issues involved in will and devolution of properties, while part two  is on legal issues and procedures relating to registration and /incorporation of enterprises or organizations in Nigeria.
51 Ironkwe, U.I., PhD.  &  Ezeoma, K.  (2017) Tax Accounting and Economic Growth in Nigeria: 20O9 – 2015

(NIGERIA)

 There has been considerable debate about the relationship between tax accounting and economic growth in Nigeria. Although, macro economic theory postulates that tax accounting can stimulate economic growth, empirical research has been less conclusive about this relationship. This study examined the impact of tax accounting on the economic growth of Nigeria(2001 — 2015). Time series data of tax revenue, gross domestic product and per capita income in Nigeria were used for analysis. Data collected were analyzed using ordinary linear square regression statistical techniques with the aid of SPSS version 22. The results showed that tax revenue is strongly and positively correlated to gross domestic product in Nigeria. lt  also showed that tax revenue is strongly and positively correlated to per capita income. The study concluded that in as much as there is positive correlation and statistically significant relationship between tax revenue and economic growth in Nigeria, tax accounting if given adequate attention, would improve the economy tremendously. Based on the above conclusions, the study recommends among others that government should pursue vigorously the integration of all tax accounting platforms, increase its effort in the promotion and implementation of tax policies and laws in the country and endeavor to provide social amenities to all nooks and crannies of the country as a way of ensuring that all taxable income is in the tax net and motivating the governed develop interest in tax matters.
52 Ironkwe, U.I., PhD.  &  Nwaiwu, J.N., PhD. (2017) Management practice and cross-cultural characteristics

Performance in Nigeria.

(NIGERIA)

 This work seeks to comparatively analyse the management practice with emphasis on predominant characteristics across cultures in Nigeria. The specific objectives are to assess management practice and cross-cultural characteristics in Nigerian organization and the determination of the influence of management practice, cultural characteristics and organizational performance. This study purely adopts primary sources of data collection. The data was subjected to statistical technique using ANOVA to determine the variation between the two parameters. Therefore, the finding from the result of hypothesis one indicates that assessment of management practice has direct impact on cross-cultural characteristics in Nigerian organizations while the result of hypothesis two shows that in management practice, cultural characteristics influence organizational performance. It was recommended that management of various organizations in Nigeria should establish structures In their organizations that will encourage good ethical behavior of all levels of managers and even employees as this has significant impact on the organizational performance.
53 Ironkwe, U.I., PhD.  &  Akakuru, C. (2017) Tax Incentives and Foreign Direct Investment of oil and gas companies in Nigeria

(NIGERIA)

 The essence of this study is to investigate the relationship extent between taxation incentive and foreign direct investment in oil and gas companies in Nigeria. Lower Income tax and royalty rates were adopted as the dimensions of tax incentive while direct investment (equity capital) inflows and other capital inflows were used as the measures of foreign direct investment . The survey approach will be the most appropriate considering the nature of the study. The secondary data will be extracted from CBN annual report and account statement for a five year period, NEITI report (2011-2015). Some of the data will also be extracted from Organization of Petroleum Exporting Countries (OPEC) annual statistical bulletin (2011-2015). The paper will adopt Pearson Product Moment correlation Coefficient which will be analyzed using the Statistical Package for Social Sciences (SPSS). The study discovered that lower PPT and royalty rates have an impact on FDI OC whereas no relationship was found with FDI equity capital.

 

BOOKS PUBLISHED

S/N Author(s) & Year Title Description/Summary
1 Ibanichuka, E. A. L, Ohaka, J. & Ironkwe  U. I. (2009) Executorship, Bankruptcy, Trusteeship Law and Account The book is a practical approach to the contemporary subject of Executorship, Bankruptcy, Trusteeship Law and Accounts it covers topics-executors, Personal Representatives, Administrators, Testamentary capacity, Intestate, Probate.
2 Ironkwe, U. I., Ohaka, J. & Akani, F. (2010) Nigerian Company law: A Practical Approach The book comprehensively covers the substantive Company Law topics including legal nature of companies. Corporate Affair Commission, constitution of a company: Memorandum and Articles of Association, promotion of companies, company securities, Directors, company secretaries, stock exchange, emergence of Auditing and auditors, statutory books.
3 Ironkwe, U. I. & Akenbor C.O. (2012) Modern Business Law and Practice in Nigeria As accounting said to be the language of business, providing information for decision making, so law plays s crucial and fundamental role in the world of business today. Indeed, all civilized human activities are circumscribed within the framework or ambit of la, without which, business transaction will be at jeopardy. Modern Business Law and Practice in Nigeria harps on the intra and inter relationship between parties in a business transaction. This empowers them to acknowledge their various right and liabilities. Legal issues in business transactions are covered in the book including legal forms of business, Law of Contract, Privity of Contract, Reality of Consent, sale of Goods Agency, insurance Contract, Hire Purchase Contract and legal aspect of E-commence. The Book is a must read for student, merchants, professionals, teachers and all concerned with commercial business activities.
4 Erekeosin, Dokiye Idoniboye, Ohaka, J. & Ironkwe, U. I. (2015) Cost and Management Accounting Principles Covers areas of cost and management accounting Principles including concepts of cost. Nature scope and functions of management Accounting, methods of classifying costs. Accounting for materials, labour and overheads, cost volume profit Analysis: standard costing and variances.
5 Ordu, P. & Ironkwe, U. I. (2015) Economic Order Quantities (E.O.Q) in Just In Time (J.I.T) world: An empirical analysis An empirical Analysis.            With today’s uncertain economy, companies are searching for alternative methods to keep ahead of their competitors by effectively driving sales and by cost reduction. The EOQ and JIT have been used for many years to decide the best optimal order quantity at the company’s lowest price. Similarly, JIT focuses on providing customers with stocks at the right time and with the right quantity thereby reducing in process inventory and carrying costs and maximizing profits at the same time. All these in place in any organization are known as its inventory management system, which invariably needs to be as efficient as possible in order to reduce costs and translate in profit maximization. In recent times there has been a clarion call to abandon EOQ model in place of JIT.

 

CONTRIBUTION TO BOOKS

6 Ironkwe, U. I. (2011) Bankruptcy Law and Liquidation

Pp245-268, ISBN 978-978-50726-3-1

University of Port Harcourt Press Ltd, Choba, Port Harcourt

 Deals with objects of bankruptcy, bankruptcy law in Nigeria and the administration of estate in bankruptcy. Effects/consequences of bankruptcy. Bankruptcy accounts the doctrine of relation back speed of arrangement protected transactions. Bankruptcy proceeding
7 Ironkwe, U. I. and Ohaka, J (2011) Company Law

Pp51-88, ISBN 978-978-50726-3-1

University of Port Harcourt Press Ltd, Choba, Port Harcourt

 Sole Proprietorship, partnership, Registered Company, Constitution of a company, Registration of a company; Directors, company secretary books, records and returns Resolutions, A Promoter Audit; Liquidation of Companies.

 

CONFERENCES ATTENDED IN THE LAST THREE YEARS

  Conference/year Date/Period Description Venue
1 2017    Conference of Chartered Institute of Financial and Investment Analyst , Nigeria (CIFAN).. 3rd – 4th June Mandatory Educational Training (METAD): Theme: National Prosperity: Analyst Involvement Reiz Continental Hotel, Garki, Abuja, Nigeria
2 2017    19th Annual Tax conference of the Chartered Institute of Taxation (CITN) 17th – 20th May Theme: Taxation: The Social contract Imperatives Green Legacy Resort, Abeokuta, Ogun State.
3 2014 Annual tax Conference of the Chartered Institute of taxation of Nigeria (CITN) 20th – 24th May CITN Training: Theme: “Transfer Pricing Regulations in Nigeria: A challenge for the Federal Inland Revenue Services (FIRS)” Le Meridien Hotel Uyo, Akwa Ibom State, Nigeria
4 2014 The Mandatory Professional Training Programme (MPTP) of (CITN) 23rd – 24th July MPTP Training: Theme: “Taxation of Expatriates, Non-Resident Individuals and Corporation” Delta Hotels, Harley street G.R.A Port Harcourt
5 2014 The Mandatory Professional Training Programme (MPTP) of (CITN) 11th – 17th June MPTP Training: Theme: “Tax Management in the Informal Sector” Dreamland Hotel Ltd, Owerri Imo State
6 2014 Mandatory Continuing Professional Development Programme of ANAN 17th–20th February MCPD Training: Theme: “Trends in Professional Practice and Regulation” Civic Centre Moscow Road Port Harcourt
7 2013 The Mandatory Professional Training Programme (MPTP) of (CITN) 9th – 10th October MPTP Training: Theme: “Federal Capital Territory (FCT) Property tax Bills” Uyo
8 2013 Mandatory Continuing Professional Development Programme of ANAN 15th – 18th July Training Programme. Theme: “Challenges of international Financial Reporting Standard” Ibom Hall. IBB Avenue, Uyo