Emmanuel Ikechukwu Okoye

Nnamdi Azikiwe University - Department of Accountancy

Professor/Lecturer

Awka, Anambra 23400

Nigeria

  • Nnamdi Azikiwe University - Department of Accountancy

SCHOLARLY PAPERS

120

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Top 831

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41,336

SSRN CITATIONS
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SSRN RANKINGS

Top 15,492

in Total Papers Citations

28

CROSSREF CITATIONS

44

Scholarly Papers (120)

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1.

The Role of Forensic Accounting in Fraud Investigation and Litigation Support

The Nigerian Academic Forum, Vol. 17, No. 1, November 2009
Number of pages: 9 Posted: 24 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 4,336 (3,106)
Citation 1

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forensic accounting, fraud investigation, litigation support

2.

Forensic Accounting and Audit Expectation Gap - The Perception of Accounting Academics

Number of pages: 35 Posted: 02 Sep 2011
Okaro Sunday Chukwunedu and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 2,554 (7,516)
Citation 5

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Forensic Accounting, Audit, Expectation Gap, Perception, Accounting Academics

3.

Budgeting as a Management Tool for Improving Effectiveness of an Organization

Nigerian Journal of Research and Production, Vol. 3, No. 5, September 2003
Number of pages: 9 Posted: 12 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 2,457 (7,982)

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Budgeting, Management Tool, Effectiveness, Organization

4.

Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State)

Okoye, E.I. & Gbegi, D.O. (2013). Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State). International Journal of Academic Research in Business and Social Sciences. 3(3): 1-19, 2013
Number of pages: 19 Posted: 02 May 2018
Emmanuel Ikechukwu Okoye and D.O. Gbegi
Nnamdi Azikiwe University - Department of Accountancy and Kogi State University - Department of Accounting
Downloads 2,324 (8,680)

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Forensic Accounting, Fraud, Fraud Detection, Fraud Prevention, External Auditors

5.

Forensic Accounting in Developing Economies Problems and Prospects

University Advanced Research Journal, No. 1, July-September 2009
Number of pages: 15 Posted: 25 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 1,862 (12,530)

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forensic accounting

6.

The Ethics of Creative Accounting in Financial Reporting - The Challenges of Regulatory Agencies in Nigeria

The Certified National Accountant, Vol. 16, No. 1, January-March 2008
Number of pages: 12 Posted: 25 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 1,646 (15,190)
Citation 1

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creative accounting, financial reporting

7.

The Nigerian Debt Problem: Causes, Consequences and Option

African Banking & Finance Review, Vol. 1, No. 1, June 2000
Number of pages: 11 Posted: 06 Apr 2011 Last Revised: 09 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 1,416 (19,077)

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Nigerian Debt Problem, Causes, Consequences

8.

Impact of Computerized Accounting System on External Audit Functions

The University Advanced Research Journal, Issue 3, 2011
Number of pages: 19 Posted: 19 Mar 2012
Emmanuel Ikechukwu Okoye and Oghoghomeh Tennyson
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 1,395 (19,519)

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computerization, accounting systems, audit functions, cash audit

9.

Application of Simplex Method to Accounting Decision Making

Journal of the Management Sciences, Vol. 1, No. 3, 1998
Number of pages: 18 Posted: 10 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 1,250 (23,044)

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Simplex Method, Accounting, Decision Making

10.

Strategic Management Accounting Practices in a Competitive Environment: A Theoretical Exposition

Number of pages: 21 Posted: 16 Mar 2012
Emmanuel Ikechukwu Okoye and Cletus Akenbor
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 1,068 (28,896)

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management accounting, information system, accounting practices

11.

Understanding the Behavioural Theory of Fraud: The Accountants’ Perception of the Fraud Triangle

The Certified National Accountant, A Quarterly Journal of Association of National Accountants of Nigeria, Vol. 14, No. 1, January - March 2006
Number of pages: 14 Posted: 10 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 1,016 (31,060)

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Behavioural Theory, Fraud Theory, Fraud Triangle

12.

Impact of the Fraud Triangle on Audit Process: The Nigerian Accountant's View

University Advanced Research Journal, No. 1, p. 130, 2009
Number of pages: 18 Posted: 19 Mar 2011
Emmanuel Ikechukwu Okoye, Tochukwu Anthony Okafor and Ngozi Ijeoma
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 957 (33,806)

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fraud, audit, accounting

13.

Effects of Privatization and Commercialization Vis-a-Viz Removal of Subsidy in the Nigerian Economy

Journal of Management Sciences, Vol. 6, No. 1, June, 2003
Number of pages: 13 Posted: 12 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 827 (41,443)

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Privatization, Commercialization, Subsidy, Economy

14.

Fixed Asset Management in Public Sector Organisation; Economic Impact on a Developing Country

Number of pages: 12 Posted: 24 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 813 (42,426)

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fixed asset, management, public sector

15.

The Relevance of Accounting and Auditing Standards in Corporate Financial Reporting in Nigeria; Emphasis on Compliance

The Nigerian Accountant, Vol. 39, No. 4, 2006
Number of pages: 10 Posted: 07 Apr 2011
Emmanuel Ikechukwu Okoye and Grace N. Ofoegbu
Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria
Downloads 659 (55,995)

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auditing standards, financial reporting, compliance, accounting

16.

An Empirical Investigation of the Relevant Skills of Forensic Accountants in Nigeria

Journal of Knowledge Management, Vol. 1, No. 2, 2010
Number of pages: 17 Posted: 07 Apr 2011
Emmanuel Ikechukwu Okoye and Jugu Yohanna G.
Nnamdi Azikiwe University - Department of Accountancy and University of Jos
Downloads 622 (60,382)

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Elevant Skills, Forensic Accountants

17.

Job Analysis in Manpower Planning of Business Organizations; An Assessment of the Significance

The International Journal Series on Tropical Issues, Vol. 8, No. 1, January 2007
Number of pages: 8 Posted: 27 Mar 2011
Emmanuel Ikechukwu Okoye and Ogbada Eyong Ikwa
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 577 (66,297)

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job analysis, manpower planning

18.

An Evaluation of Forensic Accountants to Planning Management Fraud Risk Detection Procedures

Global Journal of Management and Business Research, Vol. 13, Issue 1, Version 1.0, 2013
Posted: 24 Mar 2013
Emmanuel Ikechukwu Okoye and D.O. Gbegi
Nnamdi Azikiwe University - Department of Accountancy and Kogi State University - Department of Accounting
Downloads 480 (83,191)
Citation 3

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forensic accountants, planning, management fraud, risk detection, investigating

19.

Effects of International Financial Reporting Standards on Corporate Performance of Selected Banks Listed on Nigeria Stock Exchange

ELOSIUBA, J.N. & OKOYE, E.I (2018). Effects of International Financial Reporting Standards on Corporate Performance of Selected Banks Listed on Nigeria Stock Exchange. Annals of Spiru Haret University Economic Series. 19(1)
Number of pages: 28 Posted: 02 May 2018
J.N. Elosiuba and Emmanuel Ikechukwu Okoye
Chukwuemeka Odumegwu Ojukwu University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 476 (84,080)

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International Financial Reporting Standards (IFRS); Generally Accepted Accounting Practice (GAAP); Corporate Performance; Nigeria

20.

The Introduction of Accrual Accounting in the Public Sector of Nigeria - The Perception of Auditors, Preparers of Financial Statements and Accounting Academics

Number of pages: 34 Posted: 19 Apr 2012
Okaro Sunday Chukwunedu and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 475 (84,303)
Citation 1

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Accrual Accounting system, Auditors, Accountants and Accounting Academics, Public sector of Nigeria

21.

Accounting Policies and Efficient Corporate Tax Planning in Nigeria

Certified National Accountant, Vol. 18, No. 2, p. 42, April-June 2010
Number of pages: 11 Posted: 19 Mar 2011
Emmanuel Ikechukwu Okoye and Cletus Akenbor
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 437 (92,918)

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tax, accounting policies

22.

Effect of Capital Adequacy on Financial Performance of Quoted Deposit Money Banks in Nigeria

Downloads 405 (101,783)
Citation 2

Effect of Capital Adequacy on Financial Performance of Quoted Deposit Money Banks in Nigeria

Chapter 57 in the proceedings of the 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 22 Posted: 20 Sep 2017
Nestor Amahalu, Emmanuel Ikechukwu Okoye, Chike Nweze, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 380 (108,669)

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Capital Adequacy, Financial Performance, Non-Performing Assets

Effect of Capital Adequacy on Financial Performance of Quoted Deposit Money Banks in Nigeria

Amahalu, N.N., Okoye, E.I., Nweze, C.L., Obi, C.J., & Okika, E.C. (2017). EFFECT OF CAPITAL ADEQUACY ON FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA. The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 22 Posted: 27 Feb 2018
Nestor Amahalu, Emmanuel Ikechukwu Okoye, Chike Nweze, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 25 (675,609)
Citation 2

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Capital Adequacy, Financial Performance, Non-Performing Assets

23.

Improvement of Managerial Performance in Manufacturing Organizations - An Application of Responsibility Accounting

Journal of the Management Sciences, Vol. 9, No. 1, January 2009
Number of pages: 21 Posted: 23 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 404 (101,783)

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Responsibility Accounting, Managerial Control, Performance Reporting, Performance Evaluating

24.

Regulation of Financial Reporting and Corporate Governance in Nigeria - A Critical Review

Downloads 401 (102,634)
Citation 1

Regulation of Financial Reporting and Corporate Governance in Nigeria - A Critical Review

Journal of Global Accounting, Vol. 2, No. 1, September 2006
Number of pages: 20 Posted: 28 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 243 (173,668)

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financial reporting, corporate governance

Regulation of Financial Reporting and Corporate Governance in Nigeria- A Critical Review

Journal of Global Accounting, Vol. 2, No. 1, September 2006
Number of pages: 20 Posted: 07 Apr 2011
Emmanuel Ikechukwu Okoye and Grace N. Ofoegbu
Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria
Downloads 158 (256,821)

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financial reporting, corporate governance

25.

A Critical Assessment of Financial Management in the Third Tier of Government: A Case of Nigeria

Downloads 391 (104,760)

A Critical Assessment of Financial Management in the Third Tier of Government: A Case of Nigeria

Number of pages: 52 Posted: 16 Mar 2012
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 391 (104,838)

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financial management, government, combating corruption

A Critical Assessment of Financial Management in the Third Tier of Government: A Case of Nigeria

Okoye, E.I & Yohanna, G. (2001). A Critical Assessment of Financial Management in the Third Tier of Government: A Case of Nigeria. The University Advance Research Journal. 3: 7-54
Posted: 08 Aug 2018
Emmanuel Ikechukwu Okoye and Jugu Yohanna G.
Nnamdi Azikiwe University - Department of Accountancy and University of Jos

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Financial Management, Local Government

26.

Treasury Single Account (TSA) in Nigeria: A Theoretical Perspective

Chapter 38 in the proceedings of the 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 19 Posted: 20 Sep 2017
Chinedu Okerekeoti and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 358 (117,069)

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Treasury Single Account; Transparency; Accountability; Central Bank of Nigeria; Ministries Department and Agencies; Government Revenue

27.

Monetary Policy and Corporate Profitability in the Banking Sector

Journal of Management Science, Vol. 9, No. 2, July 2009
Number of pages: 27 Posted: 23 Mar 2011
Emmanuel Ikechukwu Okoye and Francis N. Udeh
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 340 (123,681)

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Monetary Policy, Monetary, Authority, Indirect Controls, Corporate Profitability

28.

Public-Private Partnership for Efficient Public Service Delivery in Nigeria: The Case of Delta State Govt of Nigeria

Number of pages: 20 Posted: 19 Mar 2012
Emmanuel Ikechukwu Okoye and Oghoghomeh Tennyson
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 306 (138,173)

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public-private partnership, public sector delivery

29.

Management Accounting Education in Nigeria - An Analysis of its Relevance to the Work Place Situation

Number of pages: 28 Posted: 08 Jul 2012
Okaro Sunday Chukwunedu and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 304 (139,156)

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Management Accounting, Education, Work place, Course outline, Universities, Nigeria

30.

Accounting Conservatism and Corporate Governance Practices in Nigeria -The Private Sector Perspective

Business and Financial Studies, Vol. 1, No 1, 2009
Number of pages: 20 Posted: 17 Mar 2011
Emmanuel Ikechukwu Okoye and Cletus Akenbor
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 301 (140,559)

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accounting conservatism, corporate governance

31.

The Adoption of Strategic Management Accounting in Nigerian Manufacturing Firms

AFRREV IJAH: An International Journal of Arts and Humanities, Vol. 1 (3), August 2012
Number of pages: 22 Posted: 26 Mar 2013 Last Revised: 17 Apr 2013
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 296 (142,961)

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strategic management accounting, accounting, competitive advantage, competition, marketing accounting, functional-based costing, activity-based costing

32.

Explaining the Problems and Prospects of Privatization and Deregulation of the Oil Sector and Selected Non-Oil Sector of the Nigerian Economy

Journal of Management and Enterprise Development, Vol. 4, No. 1, 2007
Number of pages: 8 Posted: 27 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 293 (144,559)

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privatization, deregulation, oil sector

33.

Overview of Accounting in the Nigerian Petroleum (Upstream) Industry

Journal of Global Accounting, Vol. 1, No. 2, 2005
Number of pages: 24 Posted: 11 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 288 (147,174)

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Accounting,Petroleum (Upstream)

34.

Forensic Accounting and Fraud Mitigation in the Nigerian Banking Industry

Accounting and Taxation Review 2017; 1(1):177-195
Number of pages: 19 Posted: 02 May 2018
Osarenren Aigienohuwa, Emmanuel Ikechukwu Okoye and Emmanuel Omokhetana Uniamikogbo
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Rhema University - Department of Accounting, Students
Downloads 279 (151,942)

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Forensic Accounting, Fraud, Fraud Box Key Model, Internal Audit Internal Control System

35.

A Critical Analysis of the Fraud Triangle for Sustainable Development in Africa

The University Advanced Research Journal, No. 1, April-June 2009
Number of pages: 11 Posted: 14 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 276 (153,569)

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fraud triangle, analysis

36.

Accounting Services Outsourcing: Prospects for Strategic Cost Management in Nigerian Manufacturing Companies

The Certified National Accountant, Vol. 16, No. 2, April-June 2008
Number of pages: 10 Posted: 24 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 273 (155,296)
Citation 1

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accounting, outsourcing, cost management

37.

Budgeting Controlling and Accounting for Social Responsibility Expenditure: A Trend Analysis of Impending Issues

Downloads 271 (156,468)
Citation 1

Budgeting Controlling and Accounting for Social Responsibility Expenditure: A Trend Analysis of Impending Issues

Knowledge Builders, Vol. 1, No. 1, p. 138, September 2006
Number of pages: 13 Posted: 07 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 271 (155,787)
Citation 1

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budgeting,controlling,accounting,responsibility expenditure

Budgeting Controlling and Accounting for Social Responsibility Expenditure a Trend Analysis of Impending Issues

Posted: 28 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy

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budgeting, responsibility expenditure, controlling

38.

The Analysis of Probability Concept in Curvilinear Cost-Volume-Profit (CCVP) and the View of Economists

Kogi Journal of Management, Vol. 1, No. 2, June 2006
Number of pages: 10 Posted: 27 Mar 2011
Emmanuel Ikechukwu Okoye and Ogbada Eyong Ikwa
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 256 (165,722)

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probability concept, Curvilinear Cost-Volume-Profit, economist

39.

Accounting Education for Sustainable Entrepreneurship

CAPACITY BUILDING IN MANAGEMENT AND ENTREPRENEURSHIP FOR SUSTAINABLE DEVELOPMENT, Anayo D. Nkamnebe and Frank Nwankwo, eds., Rex Charles & Patrick Ltd, 2010
Number of pages: 20 Posted: 07 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 251 (168,951)

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accounting education, entrepreneurship

40.

The Critical Appraisal of the Performance of Revenue Sharing Formula Towards a Sustainable Fiscal Federalism in Nigeria (1970 to Date)

Journal of Policy and Development Studies, Vol. 1, No. 2, May 2007
Number of pages: 11 Posted: 27 Mar 2011
Emmanuel Ikechukwu Okoye and Ogbada Eyong Ikwa
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 243 (174,232)

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Revenue Sharing, Fiscal Federalism

41.

An Evaluation of the Effect of Fraud and Related Financial Crimes on the Nigerian Economy

Okoye, Emmanuel Ikechukwu and Gbegi, D.O. (2013).An Evaluation of the Effect of Fraud and Related Financial Crimes on the Nigerian Economy. Kuwait Chapter of Arabian Journal of Business and Management Review. 2(7):81-91
Number of pages: 11 Posted: 03 May 2018
Emmanuel Ikechukwu Okoye and D.O. Gbegi
Nnamdi Azikiwe University - Department of Accountancy and Kogi State University - Department of Accounting
Downloads 242 (175,629)
Citation 1

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Fraud, Financial Crime, Nigeria, Economy

42.

Empirical Study on Strategy for the Development of Small – Scale Industries in Nigeria

Journal of Management Sciences, Vol. 1, No. 1, January 1996
Number of pages: 19 Posted: 12 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 240 (176,342)

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Development, Small–Scale Industries,SMEs

43.

Enhancing the Effectiveness of Audit Committee in Nigerian Manufacturing Companies

Journal of Policy and Development Studies, Vol. 4, No. 2, November 2010
Number of pages: 15 Posted: 07 Apr 2011
Emmanuel Ikechukwu Okoye and Cletus Akenbor
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 236 (179,226)
Citation 1

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Audit Committee, Manufacturing Companies

44.

The Role of the Nigeria Capital Market as a Funding Mechanism for Economic Growth and Sustainable Development

Downloads 230 (183,645)

The Role of the Nigeria Capital Market as a Funding Mechanism for Economic Growth and Sustainable Development

Journal of Global Accounting, Vol. 2, No. 2, 2006
Number of pages: 14 Posted: 05 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 202 (207,240)

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Capital market, economic growth, sustainable development

The Role of the Nigeria Capital Market as a Funding Mechanism for Economic Growth and Sustainable Development

Journal of Global Accounting, Vol. 2, No. 2, December 2006
Number of pages: 14 Posted: 07 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 28 (653,347)

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capital market, funding mechanism, economy, growth, development

45.

Money Laundering and Financial Crimes in the Banking Industry; Government and Accountants in Nigeria

National Journal of Banking and Finance, Vol. 1, No. 1, October 2009
Number of pages: 16 Posted: 24 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 229 (184,427)

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money laundering, financial crimes, banking, government, accountants

46.

Effect of Financial Leverage on Dividend Policy of Quoted Conglomerates (2010-2015)

Chapter 10 in Managing Diversification for Sustainable Development in Sub-Saharan Africa: Proceedings of 2016 International Conference of the Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, 8th-10th November, 2016
Number of pages: 13 Posted: 20 Sep 2017
Emmanuel Ikechukwu Okoye, Nestor Amahalu, Chike Nweze and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 223 (189,029)

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Financial Leverage, Dividend Policy, Total Debt, Earnings before Interest and Tax

47.

An Analysis of Computerized Accounting System on Service Delivery in the Banking Sector (Study of First City Monument Bank Plc)

Salem Journal of Management Sciences, College of Peace and Social Sciences, Vol. 1, Number 1, January 2012
Posted: 24 Mar 2013
Emmanuel Ikechukwu Okoye, D.O. Gbegi and J.S. Agbaji
Nnamdi Azikiwe University - Department of Accountancy, Kogi State University - Department of Accounting and Independent
Downloads 221 (190,641)

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computerization, banking sector, accounting system, service delivery

48.

Beneish Model as Effective Complement to the Application of SAS No. 99 in the Conduct of Audit in Nigeria

Management and Administrative Sciences Review, Volume 2, Issue 6, pp. 640-655, Nov 2013
Number of pages: 16 Posted: 10 Aug 2016
Dr. Ugochukwu Nwoye, Emmanuel Ikechukwu Okoye and Azubuike Onuora Oraka
Nnamdi Azikiwe University - Department of Accountancy, Students, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 214 (196,604)
Citation 2

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Annual Reports and Accounts, Audit Analytical Techniques, Beneish Model, Engagement Team, External Auditors, Financial Statements, Fraud Detection, Manufacturing Companies, SAS No. 99, Substantive Tests

49.

Accounting Skills for Sustainable Entrepreneurial Development: A Study of Selected Small and Medium Scale Enterprises in Edo State, Nigeria

The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 21 Posted: 31 Aug 2017
Emmanuel Ikechukwu Okoye, Emmanuel Omokhetana Uniamikogbo and Adeusi Amos Sunday
Nnamdi Azikiwe University - Department of Accountancy, Rhema University - Department of Accounting, Students and Adekunle Ajasin University - Department of Accounting, Students
Downloads 201 (208,287)

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Sustainable Entrepreneurial Development, Small and Medium Scale Enterprises,Accounting Skills, Edo State of Nigeria

50.

Effectiveness of Nigeria's Financial System for Prevention of Money Laundering

Journal of Applied Economics, Vol. 1, No. 1, May 2008
Number of pages: 14 Posted: 25 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 197 (212,098)

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money laundering

51.

Effective Value Added Tax: An Imperative for Wealth Creation in Nigeria

Posted: 26 Mar 2013
Emmanuel Ikechukwu Okoye and D.O. Gbegi
Nnamdi Azikiwe University - Department of Accountancy and Kogi State University - Department of Accounting
Downloads 196 (213,081)

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value added tax, revenue, wealth creation, Nigeria

52.

Cashless Economy, Tax Evasion and the Behaviour of Self-Employed and Professionals in Nigeria

ICAN Journal of Accounting & Finance, 3(1), 80-87, 2014
Number of pages: 9 Posted: 24 Jun 2015
Emmanuel Ikechukwu Okoye and A. J. Avwokeni
Nnamdi Azikiwe University - Department of Accountancy and University of Lagos
Downloads 195 (214,055)
Citation 1

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cashless policy, probability of detection, tax fines, personal income tax, Central Bank of Nigeria

53.

An Empirical Investigation of Value-Chain Analysis and Competitive Advantage in the Nigerian Manufacturing Industry

An International Multidisciplinary Journal, Ethiopia Vol. 5(6), Serial No. 23, November, 2011
Number of pages: 19 Posted: 06 Oct 2012
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 184 (225,211)

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value-chain analysis, competitive advantage, value-chain framework, market share, operational efficiency

54.

Towards a Model for Environment Cost Accounting: A Review for the Nigerian Corporate Profile

Oko Journal of Business Studies, Vol. 4, No. 2, p. 49, 2005
Number of pages: 32 Posted: 09 Apr 2011
Emmanuel Ikechukwu Okoye and C. E. Ubaka
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 182 (227,331)

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Model building, Cost Accounting, Corporate Profile

55.

A Pragmatic Evaluation of Fiscal and Budget Management System in Nigeria

The University Advanced Research Journal, No. 1, April-June 2009
Number of pages: 22 Posted: 17 Mar 2011
Emmanuel Ikechukwu Okoye and Jugu Yohanna G.
Nnamdi Azikiwe University - Department of Accountancy and University of Jos
Downloads 174 (236,228)

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budget, fiscal management

56.

Non- Auditing Services and Audit Quality in Nigeria-Perspectives and Issues

Chapter 56 in Managing Diversification for Sustainable Development in Sub-Saharan Africa: Proceedings of 2016 International Conference of the Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, 8th-10th November, 2016
Number of pages: 13 Posted: 20 Sep 2017
Okaro Sunday Chukwunedu, Gloria Ogochukwu Okafor and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 173 (237,378)

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Non-auditing services, stakeholders, Audit quality, perception

57.

Competitor Accounting and Corporate Profitability of Manufacturing Firms in Nigeria

ESUT Journal of Management Sciences Vol. 6, No. 1, April 2011
Number of pages: 21 Posted: 06 Oct 2012
Emmanuel Ikechukwu Okoye and Cletus Akenbor
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 173 (237,378)

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competitor accounting, corporate profitability, competitive advantage, cost leadership, differentiation, market focus

58.

Monetary Policy and Balance of Payments in Nigeria

Chapter 9 in Managing Diversification for Sustainable Development in Sub-Saharan Africa: Proceedings of 2016 International Conference of the Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, 8th-10th November, 2016
Number of pages: 11 Posted: 20 Sep 2017
Timothy Proso, Lucky Inaya and Emmanuel Ikechukwu Okoye
Delta State Polytectnic, Delta State Polytectnic and Nnamdi Azikiwe University - Department of Accountancy
Downloads 170 (240,902)

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Monetary Policy; Balance of Payment; Economic Growth; Exchange Rates

59.

An Empirical Investigation of the Impact of Deficit Financing on Socio-Economic Activities in Nigeria (from 1997-2007)

Number of pages: 16 Posted: 05 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 156 (258,953)
Citation 1

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deficit financing, socio-economic activities

60.

Level of Knowledge and Practice of Accounting by Proprietors-Managers of Small Scale Enterprises - Implications for the Realisation of Vision 2020

Kogi Journal of Management, Vol. 3, No. 1, June 2009
Number of pages: 19 Posted: 24 Mar 2011
Emmanuel Ikechukwu Okoye and Christian Ikechukwu Ezugwu
Nnamdi Azikiwe University - Department of Accountancy and Kogi State University
Downloads 153 (262,941)

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SME

61.

The Adoption of Strategic Management Accounting in Nigerian Manufacturing Firms

AFREEV IJAH, Vol. 1, No. 3, August 2012
Number of pages: 22 Posted: 05 Oct 2012
Cletus Okhiokpamonyi Akenbor and Emmanuel Ikechukwu Okoye
affiliation not provided to SSRN and Nnamdi Azikiwe University - Department of Accountancy
Downloads 142 (279,131)

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Strategic management accounting, competitive advantage, competition, marketing accounting, functional-based costing, activity-based costing

62.

Labour Remuneration and Management of Payroll Accounting in Business Organizations

Nigerian Journal of Management and Social Sciences, Vol. 2, No. 2, July 2005
Number of pages: 6 Posted: 27 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 139 (283,769)

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labour renumeration, payroll accounting

63.

Oil and Gas Production and the Socio-Economic Development of the Niger-Delta Region of Nigeria

International Journal of Sustainable Development, Vol. 3, No. 5, p. 42, 2010
Number of pages: 11 Posted: 01 Apr 2011
Emmanuel Ikechukwu Okoye, Cletus Akenbor and Stella O. Enaini
Nnamdi Azikiwe University - Department of Accountancy, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 131 (296,899)
Citation 2

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Oil and Gas, Production, Socio-Economic, Development, Niger-Delta, Ogba Community

64.

Distress Signal in Selected Commercial Banks: Trend Analysis of Published Financial Statements

Number of pages: 13 Posted: 12 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 129 (300,435)

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Distress Signal, Commercial Banks, Financial Statements

65.

Taming Creative Accounting Via International Financial Reporting Standards: The Nigerian Scenario

Business Trends, 6(4):11-17, 2016
Number of pages: 7 Posted: 02 May 2018
Edesiri Godsday Okoro and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy, Students and Nnamdi Azikiwe University - Department of Accountancy
Downloads 125 (307,539)
Citation 1

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Creative Accounting; International Financial Reporting Standards; Income Smoothing; Cosmetic Accounting; Accounting Numbers

66.

Impact of Balanced Scorecard on Firm Value of Quoted Manufacturing Companies in Nigeria

The Nigerian Accountant, Vol. 50, No. 4, October/December 2017
Number of pages: 7 Posted: 09 Dec 2017
Emmanuel Ikechukwu Okoye, Austin Odum, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Chinwe Odum
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and Chukwuemeka Odumegwu Ojukwu University
Downloads 119 (318,730)
Citation 3

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Balanced Scorecard, Firm Value

67.

Knowledge Spillover Versus Economic Bonding Theories - The Inclinations of the Nigerian Auditing Firms

Number of pages: 14 Posted: 16 Mar 2012
Emmanuel Ikechukwu Okoye and Rosemary Obasi
Nnamdi Azikiwe University - Department of Accountancy and Benson Idahosa University - Department of Accounting
Downloads 119 (318,730)

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knowledge spillovers, economic bonding, independence theories, non-audit services

68.

Creation of Wealth in Accounting Profession Issues and Challenges for Ethical Reorientation

Journal of Business and Education, Vol. 1, No. 1, 2007
Number of pages: 10 Posted: 27 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 119 (318,730)

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wealth creation, ethics

69.

Management of Stress in a Depressed Economy

Journal of Management Sciences, Vol. 5, No. 1, January 2001
Number of pages: 10 Posted: 12 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 116 (324,377)

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Stress management,Depressed Economy

70.

Tax Burden, Tax Incentives and Entrepreneurial Development: Evidence from Benin City, Nigeria

Chapter 33 of The Proceedings of the 2017 Faculty of Management Sciences International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 14 Posted: 20 Sep 2017
Emmanuel Ikechukwu Okoye and Ikponmwosa Igbinovia
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy, Students
Downloads 111 (334,554)

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Tax Burden; Tax Incentive; Entrepreneur; Pioneer Legislation; Infrastructure; Entrepreneurial Development

71.

Conflict Resolution/Management and the Contemporary Manager's View in Nigerian Work Place; A Case Study of Selected Public Enterprises in Cross River State

Journal of Social and Policy Issues, Vol. 4, No. 4, 2007
Number of pages: 10 Posted: 27 Mar 2011
Emmanuel Ikechukwu Okoye and Ogbada Eyong Ikwa
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 110 (336,672)

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conflict resolution

72.

Anatomy of Fraud and Corruption in Nigeria: A Search for the Pandora Box and Panacea

Okoye, E.I. (2016). Anatomy of Fraud and Corruption in Nigeria: A Search for the Pandora Box and Panacea. 32nd Inaugural Lecture of Nnamdi Azikiwe University, Awka, Anambra State, Nigeria.
Number of pages: 85 Posted: 18 Oct 2017
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 109 (338,637)

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Anatomy of Fraud, Corruption, Economic Development

73.

Risk Analysis of Pension Funds Investment in the Nigerian Capital Market

Journal of Business and Management Studies, Vol. 3, No. 1, December 2009
Number of pages: 14 Posted: 24 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 105 (347,321)

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risk analysis, pension fund, capital market

74.

Effect of Balanced Scorecard on Firm Value: The Case of Quoted Manufacturing Companies in Nigeria

Chapter 4 in the proceedings of the 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 24 Posted: 20 Sep 2017
Emmanuel Ikechukwu Okoye, Augustine Nwekemezie Odum and Chinwe Odum
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Chukwuemeka Odumegwu Ojukwu University
Downloads 104 (349,615)

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Firm Value, Financial perspective, Business Process perspective, Customer perspective and learning and Growth perspective

75.

Ratio Analysis a Sine Quo Non for Managerial Decision

The Nigerian Account, VoI. 38, No. 3, July-September, 2005
Number of pages: 8 Posted: 11 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 101 (356,466)

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Ratio analysis,managerial decision

76.

Application of Fraud Box-Key Model in the Determination of Fraud Risk Factors: Evidence from Banks in Nigeria

Journal of Global Accounting, Vol. 5, No. 1, April 2017
Number of pages: 15 Posted: 27 Feb 2018
Benjamin Ezugwu Onodi, Emmanuel Ikechukwu Okoye and Amaechi Egbunike
Michael Okpara University of Agriculture, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 99 (361,122)

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Fraud Diamond Model, Fraud Box-Key Model, Fraud Risk Factors and Nigeria Banks

77.

Implications of Corporate Social Responsibility Practice on Manufacturing Firms’ Performance in Nigeria

Chapter 27 in Managing Diversification for Sustainable Development in Sub-Saharan Africa: Proceedings of 2016 International Conference of the Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, 8th-10th November, 2016
Number of pages: 18 Posted: 20 Sep 2017
Emmanuel Ikechukwu Okoye, Leonard Amaefule and Ulumma Onyekpere
Nnamdi Azikiwe University - Department of Accountancy, Imo State University and Alvan Ikoku Federal College of Education
Downloads 89 (385,843)
Citation 1

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Corporate Social Responsibility, Manufacturing firms, Performance, Shareholders and Nigerian economy

78.

Effect of Financial Leverage on Dividend Policy of Quoted Conglomerates in Nigeria

Proceedings of Faculty of Management Sciences' 2016 International Conference
Number of pages: 15 Posted: 28 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu, Obi Chinyere, Chike Nweze and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 86 (394,116)

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Financial Leverage, Dividend Policy, Total Debt, Earnings before Interest and Tax

79.

The Complexity of Investigation Procedure in a Computer Related Embezzlement

The Nigerian Accountant, Vol. 39, No. 1, Januaey/March 2006
Number of pages: 6 Posted: 04 Apr 2011 Last Revised: 06 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 83 (402,360)

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Investigation Procedure, Computer, Embezzlement

80.

The Need to Inculcate Ethical Standards into Trainee Accountants; A Focus on Nigeria

The Nigerian Accounting Horizon, Vol. 2, No. 1, January-June 2008
Number of pages: 16 Posted: 25 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 78 (417,099)

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work ethics, education, career development

81.

Conflict Management in the Church

Okoye, E.I. (2012). Conflict Management in the Church. Paper presented at the 2012 DIVCCON Conference at National Christian Centre, Abuaja
Number of pages: 30 Posted: 22 Jul 2018
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 76 (423,302)

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Conflict, Opinions, Relationship

82.

Empirical Examination of Integrated Component of Intellectual Capital on Financial Performance: Study of Select Service and Non-Service Firms in Nigeria

Okoye, E.I. Aroh, N.N & Egbunike, A.P. (2015): Empirical Examination of Integrated Component of Intellectual Capital on Financial Performance: Study of Select Service and Non-Service Firms in Nigeria Available at SSRN: https://ssrn.com/abstract=3097869
Number of pages: 17 Posted: 11 Jan 2018
Emmanuel Ikechukwu Okoye, Nkechi Nympha Aroh and Amaechi Egbunike
Nnamdi Azikiwe University - Department of Accountancy, Federal Polytechnic Oko and Nnamdi Azikiwe University - Department of Accountancy
Downloads 76 (423,302)

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Integrated Components, Intellectual Capital, Financial Performance, Firms, Nigeria

83.

Evaluating the Critical Factor for the Realization of Vision 20-2020 and the 7-Point Agenda of the Yar-Adua's Administration in Nigeria

The University Advanced Research Journal, No. 1, July-September 2009
Number of pages: 20 Posted: 25 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 70 (442,633)

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governance, development

84.

Developing Effective Sales Strategies for Audit Firms in Nigeria

Certified National Accountant, Vol. 16, No. 3, July-September 2008
Number of pages: 6 Posted: 25 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 61 (474,663)

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sales, audit

85.

Effective Cost Control Measures as a Means of Providing Efficient Mass Housing Scheme in Cross River State

The Nigerian Journal of Management Research, Vol. 2, No. 1, August 2007
Number of pages: 9 Posted: 25 Mar 2011
Emmanuel Ikechukwu Okoye and Ogbada Eyong Ikwa
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 61 (474,663)

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cost control, housing scheme

86.

Entrepreneurship and Sustainable Economic Development in Nigeria: The Place of Accounting Skills

Chapter 20 in the proceedings of the 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 7 Posted: 20 Sep 2017
Unamma Nkiru and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy, Students and Nnamdi Azikiwe University - Department of Accountancy
Downloads 60 (478,473)

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Entrepreneurship, Sustainable Economic Development, Accounting Skills, Accounting Education, Financial Management

87.

The Synopsis and Impact of the Nigerian External Debt Management; A Conceptual Framework

Journal of Business Studies and Research, Vol. 4, No. 2, September-October 2006
Number of pages: 11 Posted: 04 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 59 (482,287)

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Debt management

88.

Accounting for Sustainable Entrepreneurship Development

Ogodogun, College Emuoghe and Okoye, Emma Ik, Accounting for Sustainable Entrepreneurship Development (July 26, 2017). The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 10 Posted: 01 Sep 2017
Ogodogun Emuoghene and Emmanuel Ikechukwu Okoye
Business Education Department, College of Education, Warri. and Nnamdi Azikiwe University - Department of Accountancy
Downloads 58 (486,215)

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89.

Repositioning Micro and Small Enterprises (MSEs) in Orumba South L.G.A. Of Anambra State

Multidisciplinary Journal of Research Development, Vol. 12, No. 3, August 2009
Number of pages: 11 Posted: 24 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 57 (490,085)

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MSEs

90.

Internal Control for Sustainable Development of Small Scale Enterprises in Lagos State: A Study of Selected Local Governments

Chapter in the proceedings of the 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 9 Posted: 20 Sep 2017
Segun Adeniyi and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 55 (498,016)

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Internal Control, Sustainable Economic Development, Small Scale Entreprises

91.

Bureaucracy and Accountancy Effectiveness of Tertiary Institutions' Accountants in Cross River State

Journal of the Faculty of Management and Social Sciences, Vol. 2, No. 2, July 2005
Number of pages: 6 Posted: 07 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 55 (498,016)

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Bureaucrazy, Accountancy Effectiveness, Tertiary, Institutions, Cross River State

92.

The Pigovian Tax, Market for Pollution Rights and Environmental Pollution Control in the Niger-Delta Region of Nigeria

Journal of Business and Financial Studies, Vol. 2, No. 1, June 2010
Number of pages: 20 Posted: 07 Apr 2011
Emmanuel Ikechukwu Okoye and Cletus Akenbor
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 54 (502,145)

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Pigovian Tax, Market, Pollution Rights, Environmental Pollution, Niger-Delta Region

93.

A Bird's Eye-View of the Incursionary Accolade of the Accountant in the Public Sector, Private Sector and the Academia

Journal of Social and Policy Issues, Vol. 3, No. 3, 2006
Number of pages: 8 Posted: 14 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 52 (510,497)

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94.

Effect of Public Procurement Act 2007 on Outsourcing Decisions of Public Sector Organizations in Nigeria (1999-2016)

Journal of Global Accounting. 5(2): 96-103, 2017
Number of pages: 8 Posted: 21 Feb 2018
Nwadighoha Chinedum Ephraim and Emmanuel Ikechukwu Okoye
MICHAEL OKPARA UNIVERSITY OF AGRICULTURE UMUAHIA and Nnamdi Azikiwe University - Department of Accountancy
Downloads 51 (514,758)

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Public Procurement, Outsourcing, Decisions, Public Sector Organizations

95.

Share Reconstruction Scheme in the Nigerian Banking Industry the Accountant's View

The Certified National Accountant, Vol. 18, No. 1, January-March 2010
Number of pages: 8 Posted: 24 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 48 (528,145)

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share, banking

96.

The Qualitative Characteristics of Financial Statements Audit in the Midst of Materiality Constraint

Journal of Global Accounting, Vol. 1, No. 1, April 2005
Number of pages: 16 Posted: 10 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 46 (537,234)

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Financial Statements, Audit, Materiality Constraint

97.

Achieving Inclusive Growth Through Entrepreneurship Financing in Nigeria: Challenges and Prospects

Okoye, Emma Ik, Nwankwe Tarilaye. Achieving Inclusive Growth Through Entrepreneurship Financing in Nigeria: Challenges and Prospects (July 26, 2017). The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 7 Posted: 20 Sep 2017
Nwankwe Tarilaye and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University, Nnamdi Azikiwe University Awka, Students and Nnamdi Azikiwe University - Department of Accountancy
Downloads 44 (546,695)

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inclusive growth, inequality, entrepreneurship, financial inclusion

98.

Financing the Poor: Can Microcredit Play Part as a Community Development Projects?

Journal of the Management Sciences, Vol. 10, No. 2, July 2010
Number of pages: 17 Posted: 05 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 43 (551,576)

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Microcredit, Poverty, funding, Community Development projects

99.

Managing Personnel Conflicts as a Factor for Proper Management of Change in Organization

Nigerian Education Forum Journal, Vol. 8, No. 3, May 3, 2005
Number of pages: 10 Posted: 11 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 42 (556,553)

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Personnel Conflicts, Management, Change, Organization

100.

Nigerian Fiscal Federalism: Economic Growth and Public Debt Management Paradigm

Chapter 42 in Managing Diversification for Sustainable Development in Sub-Saharan Africa: Proceedings of 2016 International Conference of the Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, 8th-10th November, 2016
Number of pages: 16 Posted: 20 Sep 2017
Emmanuel Ikechukwu Okoye, Ikechuku Mentor Owuru and Ngozi Ndum
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy, Students
Downloads 41 (561,663)

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Fiscal Federalism, Economic Growth, Public Debt Management, Foreign Direct Investment

101.

Securities Analysis on the Nigerian Stock Exchange; A Comparative Study of Selected Equities

The Certified National Accountant, Vol. 12, No. 3&4, July-Dec. 2004
Number of pages: 11 Posted: 12 Apr 2011
Emmanuel Ikechukwu Okoye and EMMANUEL C NWOKEDIUKO
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 41 (561,663)

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Securities, Stock Exchange, Equities

102.

Effect of Non-Disclosure of Environment Cost on the Performance of Selected Firm Listed on Nigeria

Chapter 43 in Managing Diversification for Sustainable Development in Sub-Saharan Africa: Proceedings of 2016 International Conference of the Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, 8th-10th November, 2016
Number of pages: 9 Posted: 20 Sep 2017
Emmanuel Ikechukwu Okoye, J. Ebubechukkwu and Fancy Agweda
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 37 (582,287)

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103.

Determinants of Triple Bottom Line Disclosure Practice of Listed Manufacturing Firms on the Nigerian Stock Exchange

Onyali, C.Im, Okoye, E.I, & Okerekeoti, C. (2018). Determinants of Triple Bottom Line Disclosure Practice of Listed Manufacturing Firms on the Nigerian Stock Exchange.Asian Journal of Economics, Business and Accounting. 5(3): 1-17, 2017, DOI: 10.9734/AJEBA/2017/38423
Number of pages: 17 Posted: 02 May 2018
Chidiebele Onyali, Emmanuel Ikechukwu Okoye and Chinedu Okerekeoti
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 36 (587,842)

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triple bottom line, triple bottom line disclosure, firms' triple bottom line disclosure practice

104.

Forestalling Ingenious Approach to Financial Reporting in Post IFRS Regime in Dangote Cement Company Nigeria PLC

Okoye, E. I., Nwoye, U.J., Abiahu, M.-F.C. (2018). Forestalling Ingenious Approach to Financial Reporting in Post IFRS Regime in Dangote Cement Company Nigeria PLC, International Journal of Academic Research in Accounting, Finance and Management Sciences 8 (2): 259-271. DOI: 10.6007/IJARAFMS/v8-i2/4
Number of pages: 13 Posted: 30 Aug 2018
Emmanuel Ikechukwu Okoye, Dr. Ugochukwu Nwoye, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Students and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 34 (598,938)
Citation 1

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Altman Model, Beneish 8-Predictive Variables, Creative Accounting Practices, Dangote Cement Company, Financial Data Integrity, IFRS

105.

Borrowing and National Debts - The Nigerian Experience

Journal of Education for Professional Growth, Vol. 3, No. 1, July 2007
Number of pages: 17 Posted: 26 Mar 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 34 (598,938)

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borrowing, national debt

106.

Strategies for Sustainable Accounting and Maintenance of Obsolescence in Public Enterprise

Journal of Economics and Management Studies, Vol. 2, No. 1, 2007
Number of pages: 15 Posted: 27 Mar 2011
Emmanuel Ikechukwu Okoye and Ogbada Eyong Ikwa
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 31 (616,720)

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accounting, maintenance

107.

Impact of Capacity Building and Management on Business Operations in Calabar Metropolis, Cross River State-Nigeria

West Africa Journal of Educational Research, Vol. 10, Nos. 1 & 2, September 2007
Number of pages: 11 Posted: 25 Mar 2011
Emmanuel Ikechukwu Okoye and Ogbada Eyong Ikwa
Nnamdi Azikiwe University - Department of Accountancy and affiliation not provided to SSRN
Downloads 31 (616,720)

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capacity building, management, business

108.

Towards Achieving a Sustainable Economic Growth for Nigeria - The Complementary Role of the Niger Delta Development Commission (NDDC) and the National Directorate of Employment (NDE)

Accountant Pal, Vol. 2, Issue 10
Number of pages: 11 Posted: 06 Oct 2012
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 30 (623,003)

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sustainable economic growth, NDDC, NDE, employment generation

109.

Pension Investment Funds Analysis: A Variance-Comparison Tests of Non-Contributory (Pre) and Contributory (Post) Schemes in Nigeria

Chapter 5 in the proceedings of the 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 11 Posted: 20 Sep 2017
Edesiri Godsday Okoro and Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy, Students and Nnamdi Azikiwe University - Department of Accountancy
Downloads 28 (635,787)

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Pension Reform; Contributory Pension Scheme; Non-Contributory Pension Scheme; Defined Benefits; Old and New Pension Schemes

110.

Sources of Funding for Information Technology in Nigeria

Journal of Marketing, Vol. 3, No. 1, October 2005
Number of pages: 10 Posted: 10 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 27 (642,443)

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Funding, Information, Technology

111.

Capital Income and Value: An Inseparable Triplets in a Business Organization

Oko Journal of Business Studies, Vol. 3, No. 1, November 2004
Number of pages: 8 Posted: 12 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 24 (663,492)

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Capital, Income, Value, Business Organization

112.

Repositioning Democratic Governance in Nigeria: Implications on National Economy

Okoye et al.; AJEBA, 8(3): 1-20, 2018; Article no.AJEBA.44731
Number of pages: 20 Posted: 24 Nov 2018
Emmanuel Ikechukwu Okoye, Dr. Ugochukwu Nwoye, Ekesiobi Chukwunonso and Justina Obiorah
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University and Federal Polytechnic Oko
Downloads 23 (670,796)

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Accountability, Annual Budget, Corruption, Corruption Perception Index, GDP Growth Rate, GDP Value, Governance, Transparency

113.

A Critical Evaluation of the Centrality of Workers in Nation Building the Nigerian Case

JOURNAL OF POLICY AND DEVELOPMENT STUDIES, HRV Press, 2007
Number of pages: 10 Posted: 16 Mar 2011
Emmanuel Ikechukwu Okoye, Eyong I. Ogbada and Christian Ikechukwu Ezugwu
Nnamdi Azikiwe University - Department of Accountancy, Kogi State University and Kogi State University
Downloads 20 (693,432)

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women emancipation

114.

Surviving the Present Economic Situation in Nigeria: The Role of the University and the Alumni

Number of pages: 39 Posted: 20 Sep 2017
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 19 (701,136)

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115.

The Nigeria Debt Problem - Causes, Consequences and Policy Option

Okoye, E.I. (2000). The Nigeria Debt Problem - Causes, Consequences and Policy Option, African Banking and Finance Review, 1(1): 57-64; ISBN: 978-35517-5-2.
Number of pages: 11 Posted: 20 Feb 2018
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 13 (760,343)

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116.

Overcoming the Fear of the Rainy Day: A Look at the Available Viable Opportunities

OKO Journal of Business Studies, Vol. 4, No. 1, 2005
Number of pages: 14 Posted: 11 Apr 2011
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy
Downloads 13 (751,306)

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Rainy Day, retirement, old age

117.

Tackling Unemployment Hurdle in the Nigerian Economy: The Impact of Creative Self-Development

The IUP Journal of Entrepreneurship Development, Vol. XI, No. 1, March 2014, pp. 18-36
Posted: 07 Oct 2014
Dr. Ugochukwu Nwoye, Emmanuel Ikechukwu Okoye, Justina Obiorah and Uba Bright O
Nnamdi Azikiwe University - Department of Accountancy, Students, Nnamdi Azikiwe University - Department of Accountancy, Federal Polytechnic Oko and Anambra State University

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118.

The Effects of Anti-Corruption Commission and Due Process on the Nigerian Public Sector (A Case Study of Some Selected Federal Establishments)

Posted: 04 Apr 2013
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy

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anti-corruption commission, public sector, due process

119.

Resource Control and the Challenges of Ministry of Niger Delta in Economic Development of Nigeria: A Study of Niger Delta Region

Posted: 26 Mar 2013 Last Revised: 02 Apr 2013
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy

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resource control, economic development, Niger Delta region

120.

The Relevance of Management Accounting Education in Nigerian Higher Institutions: A Review

Posted: 05 Oct 2012
Emmanuel Ikechukwu Okoye
Nnamdi Azikiwe University - Department of Accountancy

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management accounting, accounting in education, strategic management accounting, performance measurment techniques