Oliver N. Okafor

Ryerson University - Ted Rogers School of Management

350 Victoria Street

Toronto, Ontario M5B 2K3

Canada

http://https://www.ryerson.ca/accounting-finance/faculty/oliver-okafor/

SCHOLARLY PAPERS

7

DOWNLOADS

318

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (7)

1.

How Did the CRA Expect the Adoption of IFRS To Affect Corporate Tax Compliance and Avoidance?

Canadian Tax Journal/Revue Fiscale Canadienne, Vol. 66, No. 1, 2018
Number of pages: 22 Posted: 07 Aug 2018
, Southern Alberta Institute of Technology (SAIT), Southern Alberta Institute of Technology (SAIT) and University of Calgary
Downloads 152 (271,044)

Abstract:

Loading...

IFRS, international financial reporting standards, compliance, CRA, tax avoidance, corporate income taxes

2.

Did the Adoption of IFRS Affect Corporate Tax Avoidance?

Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 947-979
Number of pages: 34 Posted: 17 Jan 2020
Oliver N. Okafor, Akinloye Akindayomi and Hussein A. Warsame
, University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) and University of Calgary
Downloads 113 (338,861)

Abstract:

Loading...

IFRS, International Financial Reporting Standards, tax avoidance, corporate taxes, Canada Revenue Agency

3.

Deployment of Whistleblowing as an Accountability Mechanism To Curb Corruption and Fraud in a Developing Democracy

Okafor, O.N., Adebisi, F.A., Opara, M. and Okafor, C.B. (2020), "Deployment of whistleblowing as an accountability mechanism to curb corruption and fraud in a developing democracy", Accounting, Auditing & Accountability Journal, Vol. 33 No. 6, pp. 1335-1366. https://doi.org/10.1108/AAAJ-12-2018-3780
Number of pages: 32 Posted: 03 May 2021
, Southern Alberta Institute of Technology, Independent and affiliation not provided to SSRN
Downloads 24 (682,519)

Abstract:

Loading...

Whistleblowing, Institutional theory, Corruption, Fraud, Corruption in Nigeria

4.

Punishing in the Public Interest: Exploratory Canadian Evidence Pertaining to Convictions and Incarcerations for Tax Offences

Journal of Accounting and Public Policy, 2021
Number of pages: 24 Posted: 03 May 2021
Oliver N. Okafor and Jonathan Farrar
and Wilfrid Laurier University, Canada
Downloads 23 (690,277)

Abstract:

Loading...

Tax conviction notices, Incarceration, Naming and shaming, Tax evasion

5.

Ex-Dividend Behaviour and the Clientele Effects: Evidence Based on Canadian and US Dividend Tax Cuts

CAAA Annual Conference 2013
Number of pages: 35 Posted: 16 Jan 2013 Last Revised: 23 Apr 2021
Oliver N. Okafor and Hussein A. Warsame
and University of Calgary
Downloads 6 (847,379)

Abstract:

Loading...

Dividend Tax, Ex-Dividend Behaviour, Drop Ratio, Clientele Effects

6.

First Nations Gatekeepers as a Common Pool Health Care Institution: Evidence from Canada

Ufodike, Akolisa, Okafor, Oliver Nnamdi, and Opara Michael. "First Nations Gatekeepers as a Common Pool Health Care Institution: Evidence from Canada." Financial Accountability & Management (2021).
Posted: 18 Nov 2021 Last Revised: 18 Jan 2022
Akolisa Ufodike, Oliver N. Okafor and Michael Opara
York University - Atkinson School of Administrative Studies, and Independent
Downloads 0 (926,746)

Abstract:

Loading...

Accountability, common pool theory, First Nations, gatekeepers, governance, legitimacy

7.

GAAP for GHG Emissions Accounting: How Consistent are GHG Emissions Reported Among Different Channels?

CAAA Annual Conference 2011
Posted: 18 Jan 2011
Janice Tran, Oliver N. Okafor and Irene M. Herremans
University of Calgary, and University of Calgary - Haskayne School of Business

Abstract:

Loading...

GHG Emissions, Carbon Dioxide, CO2, Sustainability, Environment, Voluntary Reporting, Climate Change, Social Reporting