Mary-Fidelis Chidoziem Abiahu

Nnamdi Azikiwe University - Department of Accountancy

Awka, Anambra 23400

Nigeria

SCHOLARLY PAPERS

26

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Rank 19,098

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Top 19,098

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2,519

SSRN CITATIONS
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SSRN RANKINGS

Top 23,148

in Total Papers Citations

1

CROSSREF CITATIONS

30

Scholarly Papers (26)

1.

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 and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 666 (38,446)

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

2.

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 and Obi Chinyere
Nnamdi Azikiwe University, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 423 (68,535)

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Computerized Accounting System, Manual Accounting System, Profitability

3.

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 and Liberty Tambou
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University Awka, Students
Downloads 205 (149,400)

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Corporate Governance, Bank Performance, Quoted Firms

4.

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 and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 141 (207,063)

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Computerized Accounting System, Manual Accounting System, Profitability

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 and Nestor Amahalu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University
Downloads 114 (244,903)

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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 and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 13 (590,502)

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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 and Nestor Amahalu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 6 (640,080)
Citation 1

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Taxation, Dividend Policy, Investment Decisions

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, Obi Chinyere and Chike Nweze
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University - Department of Accountancy
Downloads 115 (243,396)

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Accounting Information, Share Price, Investment Decision

7.

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, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 106 (256,517)

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Human Resource Accounting, Financial Performance, Human Capital Investment

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 and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University, Federal Polytechnic Oko and Nnamdi Azikiwe University - Department of Accountancy
Downloads 54 (383,979)

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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 and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University, Federal Polytechnic Oko and Nnamdi Azikiwe University - Department of Accountancy
Downloads 29 (488,632)

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

9.

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 and Ezechukwu Beatrice
Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus, Nnamdi Azikiwe University - Department of Accountancy and Federal Polytechnic, Oko
Downloads 79 (309,590)

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Loan Management, Financial Performance, Credit 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 and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University and Nnamdi Azikiwe University - Department of Accountancy
Downloads 50 (397,849)

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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 and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University and Nnamdi Azikiwe University - Department of Accountancy
Downloads 16 (576,780)

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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

11.

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, Justina Obiorah and Ekesiobi Chukwunonso
Nnamdi Azikiwe University - Department of Accountancy, Students, Nnamdi Azikiwe University - Department of Accountancy, Federal Polytechnic Oko and Anambra State University
Downloads 58 (365,275)

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

12.

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, Okika Christian and Obi Chinyere
Nnamdi Azikiwe University, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University and University of Nigeria Enugu Campus
Downloads 53 (381,208)

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Capital structure, Profitability, Leverage

13.

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, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 50 (391,172)

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Risk-Based Audit, Internal Control, Audit Risk

14.

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 and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 48 (398,036)

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Financial Performance, Intellectual Capital, Knowledge Asset, VAIC

15.

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 and Chinwe Odum
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Chukwuemeka Odumegwu Ojukwu University
Downloads 45 (408,599)

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Balanced Scorecard, Firm Value

16.

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 and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 41 (423,530)

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

17.

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 and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 39 (431,564)
Citation 1

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profession, ethics, standards, accountants, auditors

18.

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, 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 38 (439,751)

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Corporate Governance, Borrowing Cost, Cost of Capital

19.

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 and Sandra Okwuada
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 30 (470,784)

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Accounting information; fair value; information disclosure

20.

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, Chike Nweze and Obi Chinyere
Nnamdi Azikiwe University, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 29 (475,698)

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Corporate Governance, Borrowing Cost, Cost of Capital

21.

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, Okika Christian and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University and University of Nigeria Enugu Campus
Downloads 26 (491,408)

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Money Laundering, Fraud, Gross Domestic Product, Nigeria Economy

22.

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
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 Accountancy
Downloads 19 (531,802)

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

23.

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 and Marvel Ejefu Ogbekhilu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 17 (543,521)

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

24.

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 and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Students and Nnamdi Azikiwe University - Department of Accountancy
Downloads 9 (593,201)

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

25.

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, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University

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Capital Structure, Profitability, Leverage

26.

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
Nnamdi Azikiwe University - Department of Accountancy, Michael Okpara University of Agriculture - Department of Accounting, Nnamdi Azikiwe University - Department of Accountancy and Department of Accounting, College of Management Sciences, Michael Okpara University of Agriculture Umudike, Umuahia, Abia State, Nigeria
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Audit failure, Audit risk, Auditors’ perspective, Creative accounting, Earnings management, International standards on auditing.

Other Papers (1)

Total Downloads: 6
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
Nnamdi Azikiwe University - Department of Accountancy
Downloads 6

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Professionalism, Education