Mary-Fidelis Chidoziem Abiahu

Chartered Institute of Taxation of Nigeria

Building, Plot 10, Nurudeen Olowopopo Avenue

Alausa Ikeja, Lagos 234

Nigeria

http://www.citn.org

Nnamdi Azikiwe University - Department of Accountancy

Awka, Anambra 23400

Nigeria

SCHOLARLY PAPERS

45

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CROSSREF CITATIONS

27

Scholarly Papers (45)

Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria

International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 7, No. 2, pp. 30-43, April 2017
Number of pages: 14 Posted: 27 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and University of Nigeria Enugu Campus
Downloads 2,193 (9,389)
Citation 1

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Computerized Accounting System, Manual Accounting System, Profitability

2.

Audit Firm Report and Financial Performance of Money Deposit Banks in Nigeria

The Nigerian Accountant - The Official Journal Of The Institute of Chartered Accountants of Nigeria, January/March 2017
Number of pages: 15 Posted: 04 Feb 2017
Egbunike Francis, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 1,023 (30,812)
Citation 6

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Audits Firm Characteristics, Performance, Auditors, Accounting Academics, Audit Quality, Return on Asset

3.

Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria

International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 7, No. 2, p. 30–43, April 2017
Number of pages: 14 Posted: 08 May 2017 Last Revised: 10 Jun 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Obi Chinyere
Nnamdi Azikiwe University, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and University of Nigeria Enugu Campus
Downloads 625 (59,950)

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Computerized Accounting System, Manual Accounting System, Profitability

Effect of Accounting Information on Market Share Price of Selected Firms Listed on Nigeria Stock Exchange

International Journal of Recent Advances in Multidisciplinary Research Vol. 05, Issue 01, pp.3366-3374, January, 2018
Number of pages: 9 Posted: 22 Feb 2018
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Obi Chinyere and Chike Nweze
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, University of Nigeria Enugu Campus and Nnamdi Azikiwe University - Department of Accountancy
Downloads 401 (102,461)

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Accounting Information, Share Price, Investment Decision

5.

Effect of Money Laundering on Nigerian Economy

Research Journal of Financial Sustainability Reporting, Vol. 1(2), p. 143-156, July-December 2016
Number of pages: 14 Posted: 21 Jul 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Okika Christian and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Nnamdi Azikiwe University and University of Nigeria Enugu Campus
Downloads 492 (80,826)
Citation 1

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Money Laundering, Fraud, Gross Domestic Product, Nigeria Economy

Effect of Taxation on Dividend Policy of Quoted Deposit Money Banks in Nigeria (2006-2015)

Abiahu, M.C & Amahalu, N.N. (2017). Effect of taxation on dividend policy of quoted deposit money banks in Nigeria (2006-2015). EPH-International Journal of Business & Management Science, 2(3), 1-30.
Number of pages: 30 Posted: 19 Apr 2017
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Nestor Amahalu
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and Nnamdi Azikiwe University
Downloads 278 (151,854)

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Taxation, Dividend Policy, Investment Decisions

Effect of Taxation on Dividend Policy of Quoted Deposit Money Banks in Nigeria (2006-2015)

EPH - International Journal of Business & Management Science, 2017
Number of pages: 30 Posted: 26 Jul 2017 Last Revised: 10 Sep 2017
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Nestor Amahalu
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and Nnamdi Azikiwe University - Department of Accountancy
Downloads 52 (519,611)
Citation 10

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Taxation, Dividend Policy, Investment Decisions

Effect of Taxation on Dividend Policy of Quoted Deposit Money Banks in Nigeria (2006-2015)

International Journal of Business & Management Science, March 2017
Number of pages: 30 Posted: 26 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 27 (660,955)

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Taxation, Dividend Policy, Investment Decisions

7.

Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in Nigeria

Udeh, F.N., Abiahu, M.C., & Tambou, L.E. (2017). Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in Nigeria. The Nigerian Accountant, (50)2, 54-62
Number of pages: 9 Posted: 12 Jun 2017
Dr. Francis Udeh, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Liberty Tambou
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and Nnamdi Azikiwe University Awka, Students
Downloads 327 (129,310)
Citation 3

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Corporate Governance, Bank Performance, Quoted Firms

8.

Effect of Corporate Tax on Sustainable Financial Performance of Listed Firms in Nigeria

Abiahu, M.C. & Nwaorgu, I. A. (2020). Effect of Corporate Tax on Sustainable Financial Performance of Listed Firms in Nigeria. Journal of Taxation and Economic Development. 19(1), 50-63
Number of pages: 14 Posted: 12 Nov 2020
Innocent Augustine Nwaorgu, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Michael Okpara University of Agriculture - Department of Accounting and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 275 (154,220)

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Corporate tax, Return on Equity, Debt to Equity Ratio

9.

Effect of Human Resource Accounting on Financial Performance of Quoted Deposit Money Banks in Nigeria

Abiahu, Mary-Fidelis Chidoziem, Amahalu, Nestor Ndubuisi, Chinyere, Obi Juliet and Christian, Okika Elochukwu, Effect of Human Resource Accounting on Financial Performance of Quoted Deposit Money Banks in Nigeria (September 31, 2016)
Number of pages: 10 Posted: 10 Oct 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 265 (161,399)

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Human Resource Accounting, Financial Performance, Human Capital Investment

10.

Loan Management and 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: 21 Posted: 05 Sep 2017
Nestor Amahalu, Obi Chinyere, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Ezechukwu Beatrice
Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and Federal Polytechnic, Oko
Downloads 225 (187,497)
Citation 1

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Loan Management, Financial Performance, Credit Risk

11.

Corporate Social Responsibility Reporting and Financial Performance - A Study of Nigerian Breweries Plc

Adesunloro, B. R., Udeh, F. N., & Abiahu, M.F.C. (2019). Corporate Social Responsibility Reporting And Financial Performance- A Study Of Nigerian Breweries Plc. Archives of Business Research, 7(4), 45-57. DOI:10.14738/abr.74.6268.
Number of pages: 13 Posted: 14 Nov 2019
Babalola Raphael Adesunloro, Dr. Francis Udeh, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
affiliation not provided to SSRN, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 207 (202,850)

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Corporate Social Responsibility, Financial Reports, Organizational Performance

12.

Tax Administration in Developing Countries

College, E. O., Abiahu, M.C., Egbunike, P.A. & Obada, P.J. (2021, January). Tax administration in developing countries. In Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria (CITN)
Number of pages: 23 Posted: 02 Jun 2021
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Ogodogun Emuoghene, Amaechi Egbunike and Paradise Josephine Obada
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Business Education Department, College of Education, Warri., Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 176 (234,101)

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Developing countries, tax administration, trade agreements, tax laws, tax regime

13.

Deferred Tax Accounting and Financial Performance: The Listed Agricultural Firms Perspective in Nigeria

Nwaorgu, I.A., Abiahu, M.C. & Iormbagah, J.A. (2019. August). Deferred Tax Accounting and Financial Performance: The Listed Agricultural Firms’ Perspective in Nigeria. In Dandago, K.I., Salawu, R.O., Akintoye, R.I. & Oyedokun, G.E. (Eds.)
Number of pages: 16 Posted: 04 Nov 2019 Last Revised: 18 Jun 2020
Innocent Augustine Nwaorgu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Arzizeh T. Tapang and Jacob Aondohemba Iormbagah
Michael Okpara University of Agriculture - Department of Accounting, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Accounting Department, Michael Okpara University of Agriculture Umudike, Abia State and Department of Accounting, College of Management Sciences, Michael Okpara University of Agriculture Umudike, Umuahia, Abia State, Nigeria
Downloads 170 (241,013)
Citation 1

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Cash-Flow From Operations, Deferred Tax Liability, Earnings per Share, Profit After Tax

14.

Effect of Risk-Based Audit on Quality Internal Control of Selected Deposit Money Banks in Nigeria

Abiahu, Mary-Fidelis Chidoziem, Amahalu, Nestor Ndubuisi, Chinyere, Obi Juliet and Christian, Okika Elochukwu, Effect of Risk-Based Audit on Quality Internal Control of Selected Deposit Money Banks in Nigeria (September 31, 2016)
Number of pages: 11 Posted: 10 Oct 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 124 (309,460)
Citation 1

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Risk-Based Audit, Internal Control, Audit Risk

Financial Disclosures X-Ray and Predictions: Professional Appropriateness to Creative Accounting Practices in Nigeria

Asian Journal of Economics, Business and Accounting, 4(1), 2017
Number of pages: 14 Posted: 22 Aug 2017
Dr. Ugochukwu Nwoye, Ekesiobi Chukwunonso, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 87 (395,123)

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Altman Z-scores ratio; beneish 8-predictive ratios; creative accounting practices; Dangote cement company; pre and post IFRS reporting periods; professional accountants.

Financial Disclosures X-Ray and Predictions: Professional Appropriateness to Creative Accounting Practices in Nigeria

Asian Journal of Economics, Business and Accounting, Vol. 4(1), p. 1-14, 2017, DOI:10.9734/AJEBA/2017/35679
Number of pages: 14 Posted: 22 Aug 2017
Dr. Ugochukwu Nwoye, Ekesiobi Chukwunonso, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 34 (613,753)
Citation 1

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Altman Z-Scores Ratio; Beneish 8-Predictive Ratios; Creative Accounting Practices; Dangote Cement Company; Pre and Post IFRS Reporting Periods; Professional Accountants

16.

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 (318,901)
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Balanced Scorecard, Firm Value

Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria: Perception of Professional Accountants in Practice, Industries and Academics

Nwoye, U.J., Ekesiobi, C., Obiorah, J., & Abiahu, M.C. (2016). Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria: Perception of Professional Accountants in Practice, Industries and Academics, The Nigerian Accountant, 49(4): pp. 42 – 48.
Number of pages: 10 Posted: 27 Dec 2016
Dr. Ugochukwu Nwoye, Ekesiobi Chukwunonso, Justina Obiorah, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University, Federal Polytechnic Oko and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 73 (438,135)
Citation 3

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Brainstorming, Cost of audit, Fraud detection, Fraudulent financial reporting, SAS 99, True and fair view

Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria: Perception of Professional Accountants in Practice, Industries and Academics

Nwoye, Ugochukwu John, Chukwunonso, Ekesiobi, Obiorah, Justina N and Abiahu, Mary-Fidelis Chidoziem, Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria: Perception of Professional Accountants in Practice, Industries and Academics
Number of pages: 10 Posted: 18 Jan 2017
Dr. Ugochukwu Nwoye, Ekesiobi Chukwunonso, Justina Obiorah, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University, Federal Polytechnic Oko and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 46 (547,860)

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Brainstorming, Cost of audit, Fraud detection, Fraudulent financial reporting, SAS 99, True and fair view

18.

Forensic Accounting and Tax Fraud Detection in the Nigerian Public Sector

Nosiri, H., Uwakwe, T.N. & Abiahu, M.F.C. (2021, January). Forensic accounting and tax fraud detection in the Nigerian public sector. In Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria.
Number of pages: 18 Posted: 14 Jul 2021
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Hilary Nosiri and Theresa Nnenna Uwakwe
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Gregory University Uturu - Department of Accountancy and affiliation not provided to SSRN
Downloads 111 (334,756)

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Forensic Accounting, Tax Fraud Detection, Financial Fraud, Public Sector, Nigeria

19.

Effect of Intellectual Capital on Financial Performance of Quoted Deposit Money Banks in Nigeria (2010-2015)

Journal of Global Accounting, Vol. 5, No. 1, April 2017
Number of pages: 15 Posted: 27 Feb 2018
Ogbodo Cy. Okenwa, Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 108 (341,003)
Citation 3

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Financial Performance, Intellectual Capital, Knowledge Asset, VAIC

20.

Influence of Professional Ethics and Standards in Less Developed Countries: An Assessment of Professional Accountants in Nigeria

Asian Journal of Economics, Business and Accounting, 6(1): 1-9, 2018; Article no. AJEBA.38434
Number of pages: 9 Posted: 24 Feb 2018
Charles Emenike Ezeagba, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 104 (349,797)
Citation 1

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profession, ethics, standards, accountants, auditors

21.

The Role of Forensic Accountants in Tax Fraud Prevention in Nigeria

Nwaorgu, I.A., Iormbagah, J.A. & Abiahu, M.C. (2021, January). The role of forensic accountants in tax fraud prevention in Nigeria. In Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria
Number of pages: 27 Posted: 02 Jun 2021
Innocent Augustine Nwaorgu, Jacob Aondohemba Iormbagah, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Michael Okpara University of Agriculture - Department of Accounting, Department of Accounting, College of Management Sciences, Michael Okpara University of Agriculture Umudike, Umuahia, Abia State, Nigeria and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 100 (358,968)

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Tax fraud, forensic accountants and tax revenue

22.

Nigerian Banks and Global Ranking: The IFRS Compliance Impact

Nwoye, U.J., Abiahu Mary-Fidelis C., Obiorah, J., & Ekesiobi, C. (2017). Nigerian Banks and Global Ranking: The IFRS Compliance Impact, The Nigerian Accountant, April/June, 1 – 37.
Number of pages: 12 Posted: 12 Jun 2017
Dr. Ugochukwu Nwoye, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Justina Obiorah and Ekesiobi Chukwunonso
Nnamdi Azikiwe University - Department of Accountancy, Students, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Federal Polytechnic Oko and Anambra State University
Downloads 99 (361,329)

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Compliance, Financial Reporting Practices, Financial Statements, IFRS, IFRS Disclosure requirements.

23.

Effect of Creative Accounting on Audit Risk and Audit Failure in Nigeria: The Auditor’s Perspective.

Nwaorgu, I.A., Abiahu, M.C., Iormbagah, J.A. & Egbunike, P.A. (2019. April). Effect of Creative Accounting on Audit Risk and Audit Failure in Nigeria: The Auditor’s Perspective. In Contemporary issues in business, accounting and fintech. Proceedings of 5th Annual International Academic Conference
Number of pages: 12 Posted: 04 Nov 2019
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Innocent Augustine Nwaorgu, Jacob Aondohemba Iormbagah and Amaechi Egbunike
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Michael Okpara University of Agriculture - Department of Accounting, Department of Accounting, College of Management Sciences, Michael Okpara University of Agriculture Umudike, Umuahia, Abia State, Nigeria and Nnamdi Azikiwe University - Department of Accountancy
Downloads 90 (383,430)

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Creative Accounting, Audit Risk and Audit Failure

24.

Determinants of Capital Structure: Empirical Evidence from Quoted Electrical and Electronic Technology Firms in Nigeria (2010-2015)

Chapter 3 in: Managing Diversification for Sustainable Development in Sub-Saharan Africa - Proceedings of Faculty of Management Sciences' 2016 International Conference, 8th-10th November, ISBN: 978-978-8517-67-2
Number of pages: 14 Posted: 12 Jan 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Okika Christian and Obi Chinyere
Nnamdi Azikiwe University, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Nnamdi Azikiwe University and University of Nigeria Enugu Campus
Downloads 86 (394,315)

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Capital structure, Profitability, Leverage

25.

Creative Accounting, Audit Risk and Audit Failure in Nigeria: What is the Auditor’s Perspective?

Nwaorgu, I. A.; Abiahu, M. C.; Iormbagah, J. A. & Egbunike, P. A. (2019). Creative Accounting, Audit Risk and Audit Failure in Nigeria: What is the Auditor’s Perspective?. International Journal of Economics, Business and Management Studies, 6(2): 261-271.
Number of pages: 11 Posted: 23 Oct 2019
Innocent Augustine Nwaorgu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Jacob Aondohemba Iormbagah and Amaechi Egbunike
Michael Okpara University of Agriculture - Department of Accounting, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Department of Accounting, College of Management Sciences, Michael Okpara University of Agriculture Umudike, Umuahia, Abia State, Nigeria and Nnamdi Azikiwe University - Department of Accountancy
Downloads 83 (402,575)
Citation 1

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Audit failure, Audit risk, Auditors’ perspective, Creative accounting, Earnings management, International standards on auditing

26.

Effect of Corporate Governance on Borrowing Cost of Quoted Brewery Firms in Nigeria (2010-2015)

EPH - International Journal of Business & Management Science, Vol. 2(3), p. 31-57, March 2017
Number of pages: 27 Posted: 12 Jun 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Chike Nweze and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 81 (408,430)
Citation 5

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Corporate Governance, Borrowing Cost, Cost of Capital

27.

Assessment of Deferred Tax Recognition and Measurement Under IFRS and Nigeria-SAS: An Empirical Examination

Ogbodo Cy. Okenwa, Francis, Egbunike Chinedu and Abiahu, Mary-Fidelis Chidoziem, Assessment of Deferred Tax Recognition and Measurement Under IFRS and Nigeria- SAS: An Empirical Examination (November 24, 2017)
Number of pages: 21 Posted: 30 Nov 2017
Ogbodo Cy. Okenwa, Egbunike Francis, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 79 (414,278)
Citation 1

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Deferred Tax, Deferred Tax Assets and Liabilities, IFRS Recognition, Nigerian GAAP

28.

Fair Value Accounting and Reporting, and Firm Value: Evidence from Quoted Deposit Money Banks in Nigeria

Abiahu, M.-F. C., Udeh, N. F., Okegbe, T. O., & Eneh, O. M. (2020). Fair Value Accounting and Reporting, and Firm Value: Evidence from Quoted Deposit Money Banks in Nigeria. Asian Journal of Economics, Business and Accounting, 17(1), 46-53. https://doi.org/10.9734/ajeba/2020/v17i130253
Number of pages: 8 Posted: 20 Oct 2020
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Dr. Francis Udeh and Theophilus Okegbe
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University
Downloads 77 (420,420)

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Fair value, financial instruments, firm value, historical cost, profitability

29.

Convergence of Accounting Standards and Financial Reporting Quality of Brewery Industry in Nigeria

Onodi, B.E., Nwaorgu, I. A., Edibo, S. J. & Abiahu, M. C. (2018). Proceedings of 4th Annual International Academic Conference on Accounting and Finance.
Number of pages: 21 Posted: 29 Aug 2018
Benjamin Ezugwu Onodi, Innocent Augustine Nwaorgu, Sarah Joy Edibo, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Michael Okpara University of Agriculture, Michael Okpara University of Agriculture - Department of Accounting, Michael Okpara University of Agriculture - Department of Accounting and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 74 (429,860)

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Convergence, Accounting Standards, Financial Reporting Quality and Brewery Industry in Nigeria

30.

Corporate Life Cycle and Classification Shifting in Financial Statements: Evidence from Quoted Manufacturing Firms in Nigeria

Abiahu, M.C., Egbunike, P.A., Udeh, F.N., Egbunike, F.C. & Amahalu, N.N. (2019). Corporate life cycle and classification shifting in financial statements: Evidence from quoted manufacturing firms in Nigeria. Amity Business Review, Vol 20(2), 75-91
Number of pages: 17 Posted: 08 Feb 2021
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Amaechi Egbunike, Dr. Francis Udeh, Egbunike Francis and Nestor Amahalu
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 63 (467,423)

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audited financial statements, classification shifting, corporate life cycle

31.

Financial Information Disclosure and the Reliability of Fair Value Estimations in Published Financial Statements: Evidence from Real Estate Sector in Nigeria

Egbunike, A.P., Abiahu, M.F.C (2017). Financial Information Disclosure and the Reliability of Fair Value Estimations in Published Financial Statements: Evidence from Real Estate Sector in Nigeria. Asian Journal of Economics, Business and Accounting, 5(1): 1-7
Number of pages: 7 Posted: 06 Nov 2017
Amaechi Egbunike, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Sandra Okwuada
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and Nnamdi Azikiwe University - Department of Accountancy
Downloads 52 (510,776)

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Accounting information; fair value; information disclosure

32.

Modeling Correlation between Shareholders Dividends and Corporate Performance in Nigeria

Udeh, F. N., Abiahu, M. C. & Ogbekhilu, M.E. (2018). Proceedings of 4th Annual International Academic Conference of the Institute of Chartered Accountants of Nigeria.
Number of pages: 25 Posted: 29 Aug 2018 Last Revised: 03 Sep 2018
Dr. Francis Udeh, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Marvel Ejefu Ogbekhilu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and Nnamdi Azikiwe University - Department of Accountancy
Downloads 47 (532,894)
Citation 2

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dividend payout, bird-in-the-hand theory, and corporate performance

33.

Combating Financial Crimes: The Role of Accountants and External Auditors (A Study of First Bank of Nigeria Plc)

Proceedings of 5th Annual International Academic Conference (2019, April)
Number of pages: 13 Posted: 04 Nov 2019
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Faith Erinma Onyebuenyi and Amaechi Egbunike
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Faculty of Management Sciences National Open University of Nigeria Lagos and Nnamdi Azikiwe University - Department of Accountancy
Downloads 44 (547,016)

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audit, detection, financial crimes, financial statements, fraud

34.

Achieving Transparent Ifrs Financial Reporting in Nigeria and Ghana: The B & B Model Effect

NWOYE, U.J., ADENIYI, S.I. & ABIAHU, M.C. (2020). ACHIEVING TRANSPARENT IFRS FINANCIAL REPORTING IN NIGERIA AND GHANA: THE B & B MODEL EFFECT. Journal of Taxation and Economic Development Vol. 19,(2), 34-64
Number of pages: 31 Posted: 07 Apr 2021
Dr. Ugochukwu Nwoye, Segun Adeniyi, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 39 (572,140)

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B & B Model, Faithful Representation Quality, IFRS Financial Disclosures, Manufacturing companies, Transparency

35.

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 (599,254)
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Altman Model, Beneish 8-Predictive Variables, Creative Accounting Practices, Dangote Cement Company, Financial Data Integrity, IFRS

36.

Effect of Corporate Governance on Borrowing Cost of Quoted Brewery Firms in Nigeria (2010-2015)

Amahalu, N.N., Abiahu, M.C., Nweze, C.L. & Obi, C.J. (2017). Effect of corporate governance on borrowing cost of quoted brewery firms in Nigeria (2010-2015). EPH-International Journal of Business & Management Science, 2(3), 31-57.
Number of pages: 27 Posted: 19 Apr 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Chike Nweze and Obi Chinyere
Nnamdi Azikiwe University, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 31 (617,091)

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Corporate Governance, Borrowing Cost, Cost of Capital

37.

The Nigerian 2019 Finance Act: The Good and the Flip Sides

Akintoye, R.I., Oyebamiji, T.A., Chukwuma, U.J., Abiahu, M.F.C. & Awogbade, A. (2020). The Nigerian 2019 Finance Act: The Good and the Flip Sides. Lagos: Chartered Institute of Taxation of Nigeria, CITN RESEARCH PUBLICATION SERIES No. 2
Number of pages: 102 Posted: 28 Mar 2021
Prof. Rufus Ishola Akintoye, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Adefisayo Awogbade
affiliation not provided to SSRN, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and affiliation not provided to SSRN
Downloads 30 (623,371)

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The Nigerian 2019 Finance Act

38.

Modelling Correlation between Shareholders Dividends and Corporate Performance in Nigeria

Abiahu, M.F.C., Udeh, F.N. & Ogbekhilu, M.E. (2018). Modelling correlation between shareholders dividends and corporate performance in Nigeria. Journal of Modern Accounting and Auditing, October 2018, Vol. 14, No. 10, 570-581 doi: 10.17265/1548-6583/2018.10.004
Number of pages: 12 Posted: 04 Nov 2019
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Dr. Francis Udeh and Marvel Ejefu Ogbekhilu
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 29 (629,624)
Citation 2

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dividend payout, bird-in-the-hand theory, corporate performance

39.

Determinants of Organizational Performance in Trade Associations: Evidence from Professional Bodies in Nigeria

Emeni, FK., Ajide, F.M., Ogunnoiki, O., Akande, S.O., Adeshola, A.S., Abiahu, M.C. & Adebayo, O.B. (2018). Determinants of organisational performance in trade associations: Evidence from professional bodies in Nigeria. Amity Business Review, Vol 19(2): 59-72
Number of pages: 14 Posted: 25 Oct 2019
Francis Kehinde Emeni, Folorunsho Ajide, Oludaisi Ogunnoiki, Solomon Akande, Adeniyi Adeshola, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Odunayo Adebayo
University of Benin - Department of Accounting, Obafemi Awolowo University - Department of Economics, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and affiliation not provided to SSRN
Downloads 19 (701,607)
Citation 2

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information technology, human resources, customer relation, stakeholders' perception

40.

Handbook on Transfer Pricing Documentation

Folorunsho, A., Adegite, V., Adebule, O. & Abiahu, M.C (Eds.). (2020). Handbook On Transfer Pricing Documentation. Lagos: Chartered Institute of Taxation of Nigeria.
Number of pages: 117 Posted: 04 Apr 2022
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu and Albert Albert Folorunsho
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and Pedabo Associates Limited
Downloads 12 (760,874)

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Transfer Pricing, Comparability Analysis, Transfer Pricing Methods, Intragroup Services, Cost Contribution Arrangement, Transfer Pricing Review and Audit, Advanced Pricing Agreements, Transfer Pricing Documentation Requirements

41.

Understanding Solid Minerals Law and Taxation

Akanni-Allimi, A., Erikume, K., Ogunsola, L., Salako, A. & Abiahu, M.C (Eds.). (2020). Understanding Solid Minerals Law and Taxation. Lagos: Chartered Institute of Taxation of Nigeria.
Number of pages: 118 Posted: 12 Apr 2022
Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 10 (779,180)

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Overview of Nigeria's Solid Mineral Industry, Legal Framework of Mines and Solid Minerals, Role of Institutional and Regulatory Bodies on Mines and Solid Minerals, Nigeria's Fiscal Regime in Mines and Solid Minerals

42.

Management Information System and the Financial Performance of Listed Consumer Goods Companies in Nigeria

ICAN Students’ Journal, 25 (4). 9-16, 2021
Number of pages: 8 Posted: 10 May 2022
Benjamin Ezugwu Onodi, Ezug Ibiam Oti, Paradise Josephine Obada, Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Michael Okpara University of Agriculture, Independent, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
Downloads 8 (798,216)

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Management accounting information system, management information system, sales management system, budgetary control system, financial performance

43.

Policy Implications of Finance Act, 2020: (Towards Tax Policy Reforms & Economic Recovery)

Abiahu, Mary-Fidelis Chidoziem and Oyedokun, Godwin and Fowokan, Titi and Akintoye, Rufus Ishola and Awogbade, Adefisayo and Adeyemi, Ayodeji, Policy Implications of Finance Act, 2020: (Towards Tax Policy Reforms &Amp; Economic Recovery) (February 28, 2021). Available at SSRN: https://ssrn.com/abstr
Number of pages: 38 Posted: 12 Aug 2021 Last Revised: 31 Mar 2022
Lead City University Ibadan Nigeria, affiliation not provided to SSRN, affiliation not provided to SSRN, Lagos State University, affiliation not provided to SSRN, Independent, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, Independent and affiliation not provided to SSRN
Downloads 7 (807,996)

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Finance Act 2020, Tax Policy, Nigerian Tax Laws, Tax law amendment

44.

Maximising the Benefits of Free Trade Agreements among Nations: Lessons for Nigeria

Akintoye, R.I., Oyedele, T., Oyebamiji, T.A., Ganiyu, Y.O., Awogbade, A. & Abiahu. Maximising the Benefits of Free Trade Agreements Among Nations: Lessons for Nigeria. Lagos: Chartered Institute of Taxation of Nigeria. ISBN: 9789785787801
Posted: 28 Mar 2021
Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Prof. Rufus Ishola Akintoye and Adefisayo Awogbade
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, affiliation not provided to SSRN and affiliation not provided to SSRN

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African Continental Free Trade Agreement (AfCFTA), Chartered Institute of Taxation of Nigeria,

45.

Determinants of Capital Structure: Empirical Evidence from Quoted Electrical and Electronic Technology Firms in Nigeria (2010-2015)

Proceedings of the Faculty of Management Sciences' 2016 International Conference, Nnamdi Azikiwe University, Awka, 8th-10th November
Posted: 27 Jul 2017 Last Revised: 19 Feb 2018
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Mary-Fidelis Chidoziem Abiahu, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria, University of Nigeria Enugu Campus and Nnamdi Azikiwe University

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Capital Structure, Profitability, Leverage

Other Papers (1)

Total Downloads: 7
1.

Improving the Standard of Education in Nigeria - Professional Qualifications to Rescue

Abaihu, Mary-Fidelis Chidoziem, Improving the Standard of Education in Nigeria - Professional Qualifications to Rescue (October 30, 2012). Available at SSRN: https://ssrn.com/abstract=2895224
Number of pages: 2 Posted: 19 Jan 2017
Mary-Fidelis Chidoziem Abiahu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria
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Professionalism, Education