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| Monday, 11 April 2022 |
| 10:30 - 15:00 | Registration of Participants (MAIN AUDITORIUM) |
| 15:00 - 17:00 | PhD Colloquium Session (Faculty of Management Sciences Board Room) |
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| Tuesday, 12 April 2022 |
| 08:00 - 16:00 | Registration of Participants (Faculty of Law Auditorium ) |
| 09:00 - 09:40 | Workshop: Introducing the Mentoring Programme of the International Journal of Contemporary Accounting Issues (Faculty of Law Auditorium ) |
| 09:40 - 10:20 | Plenary I: (Virtual) |
| 10:20 - 10:30 | ANNOUNCEMENTS BY CONFERENCE DIRECTOR (Faculty of Law Auditorium ) |
| 10:30 - 10:50 | Tea Break (Faculty of Law Auditorium ) |
| 10:50 - 10:55 | NATIONAL/ICAN/Rivers State University ANTHEMS (Faculty of Law Auditorium ) |
| 10:55 - 11:00 | INTRODUCTIONS (Faculty of Law Auditorium ) |
| 11:00 - 11:05 | OPENING REMARKS BY THE 7TH CONFERENCE CHAIRMAN (Faculty of Law Auditorium ) |
| 11:05 - 11:10 | WELCOME ADDRESS BY THE FIRST DVP ICAN AND TRPPC CHAIRMAN (Faculty of Law Auditorium ) |
| 11:10 - 11:15 | WELCOME NOTE BY THE DEAN, RSU (Faculty of Law Auditorium ) |
| 11:15 - 11:20 | ADDRESS BY THE VICE CHANCELLOR, RSU (Faculty of Law Auditorium ) |
| 11:20 - 11:25 | INTRODUCTION OF THE 57TH ICAN PRESIDENT (MAIN AUDITORIUM) |
| 11:25 - 11:35 | ADDRESS OF THE 57TH PRESIDENT ICAN (Faculty of Law Auditorium ) |
| 11:35 - 11:45 | KEYNOTE ADDRESS - VICE CHANCELLOR UNIVERSITY OF PORT-HARCOURT (Faculty of Law Auditorium ) |
| 11:45 - 11:50 | GOODWILL MESSAGES |
| 11:50 - 12:30 | GROUP PHOTOGRAPH/TEA BREAK (Faculty of Law Auditorium ) |
| 11:50 - 11:55 | VOTE OF THANKS BY THE VICE PRESIDENT, ICAN (Faculty of Law Auditorium ) |
| 12:30 - 13:25 | LEAD PAPER (Faculty of Law Auditorium ) |
| 13:25 - 13:30 | APPRECIATION OF LEAD PAPER PRESENTER & GROUP PHOTOGRAPH (Faculty of Law Auditorium ) |
| 13:30 - 13:35 | RSU/ICAN/NATIONAL ANTHEM (Faculty of Law Auditorium ) |
| 13:50 - 15:35 | CONCURRENT SESSION I - PHYSICAL |
| 13:50 - 14:05 | SUB 26: ASSESSING THE ROLE OF DIGITAL FINANCE AS ENABLER OF DIGITAL ECONOMY IN NIGERIA: PROBLEMS AND PROSPECTS. BY CHUKWUEMEKA OKOROEZE (Physical Concurrent Session II) |
| | SUB 3: ISSUES IN PUBLIC SECTOR ACCOUNTING AND ACCOUNTABILITY: IMPLICATION FOR IPSAS ADOPTION IN OYO STATE by OLAITAN, Olumide Olatunde (Virtual Concurrent Session II) |
| | SUB 32: Empirical Investigation of the Influence of Corporate Governance Structure on Tax Aggressiveness of quoted Manufacturing Companies in Nigeria BY Michael. J. A. AMEDU (Physical Concurrent Session I) |
| | SUB 72: Global Corporate Tax Architecture in the Era of Digital Economy: A Developing Country Perspective by Angela Ifeanyi UJUNWA (Virtual Concurrent Session I) |
| | SUB 8: Audit Quality and Financial Performance Nexus: Further Evidence from Nigeria BY Kenny Adedapo SOYEMI (Physical Concurrent Session III) |
| 14:05 - 14:20 | SUB 15: Audit evidences and SMEs failure BY David Chukwunwike (Physical Concurrent Session III) |
| | SUB 27: EFFECT OF OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA by Emmanuel Daniel (Physical Concurrent Session II) |
| | SUB 40: Harnessing Cryptocurrency as a tool for widening the Nigerian tax base BY Obinwanne Onyenakuchi (Physical Concurrent Session I) |
| | SUB 69: Ownership Structure and Real Earnings Management: Evidence from Nigeria by Saheed Shittu (Virtual Concurrent Session I) |
| | SUB 98: Human Capital Reporting and Firms' Stock Market Performance: A Study of Listed Firms in the Nigerian Services Sector BY Boluwatife Amos (Virtual Concurrent Session II) |
| 14:20 - 14:35 | SUB 17: CASH FLOW, LIQUIDITY AND CAPITAL STRUCTURE ON PROFITABILITY OF QUOTED MANUFACTURING FIRMS IN NIGERIA by OMIETE VICTORIA OLULU-BRIGGS (Virtual Concurrent Session II) |
| | SUB 31: IMPACT OF E-TAXATION ON TAX ADMINISTRATION IN NIGERIA by Robert Eke (Physical Concurrent Session II) |
| | SUB 38: Tax Revenue Volatility and Economic Growth in Nigeria by Omatozaye Ozavisa Oshemi (Virtual Concurrent Session I) |
| | SUB 44: CORPORATE SUSTAINABILITY REPORTING: A PANACEA FOR BUSINESS GROWTH Oluwasikemi Owolabi (Physical Concurrent Session III) |
| | SUB 76: LEAN ACCOUNTING AND FINANCIAL PERFORMANCE OF NAMED CONSUMER GOODS' COMPANIES IN NIGERIA by Joseph Valentine Chuks Iloh (Physical Concurrent Session I) |
| 14:35 - 14:50 | SUB 33: The Role of Corporate Sustainability Disclosure in Promoting Firm Value of Listed Manufacturing Firms in Nigeria by Saheed Issa (Virtual Concurrent Session I) |
| | SUB 45: Transformative accounting and reporting in a digital era by Olamide Meduoye (Physical Concurrent Session II) |
| | SUB 49: CORPORATE BOARD STRUCTURE AND INVESTORS’ RETURNS OF LISTED INSURANCE FIRMS IN NIGERIA Adebola JABAR (Physical Concurrent Session III) |
| | SUB 84: CORPORATE GOVERNANCE, FINANCE AND FIRM VALUE OF LISTED FOOD AND BEVERAGE FIRMS’ IN NIGERIA by BAMIDELE Comfort Olaitan (Physical Concurrent Session I) |
| | SUB 94: Financial Technology as a panacea for Financial Reporting Risks by Olufemi Ademola (Virtual Concurrent Session II) |
| 14:50 - 15:05 | SUB 28: Audit Expectation Gap: A Review of the Literature by Adeniyi Alao (Virtual Concurrent Session I) |
| | SUB 48: ABSTRACT FORENSIC AUDITING AND FRAUD CONTROL: A STUDY OF ECONOMIC AND FINANCIAL CRIMES COMMISSION ENUGU STATE by GLORIA OGOCHUKWU OKAFOR (Physical Concurrent Session II) |
| | SUB 57: CORPORATE BOARD STRUCTURE AND INVESTORS’ RETURNS OF LISTED INSURANCE FIRMSIN NIGERIA by JABAR Adebola Abass (Physical Concurrent Session III) |
| | SUB 66: BLOCKCHAIN TECHNOLOGY: IS IT TO MODIFY OR ELIMINATE AUDITING PROCESS? by NGOZI NNENNA UGWU (Virtual Concurrent Session II) |
| | SUB 91: FINANCIAL INCLUSION INITIATIVES AND POVERTY REDUCTION IN SUB SAHARAN AFRICA REGION: A PARADOX OR REALITY by Bede Uzoma ACHUGAMONU (Physical Concurrent Session I) |
| 15:05 - 15:20 | SUB 102: Technology Risk, Risk Management and Bank Performance in Emerging Markets by Chukwuemeka Anyamaobi (Physical Concurrent Session I) |
| | SUB 106: DISRUPTIVE TECHNOLOGIES AND FINANCIAL DEEPENING IN NIGERIA by Gregory Oamen (Physical Concurrent Session II) |
| | SUB 20: Influence of firm's distinctive attributes on commitment to environmental disclosure by conglomerate firms in Nigeria by Moruff Salawu (Virtual Concurrent Session I) |
| | SUB 63: Technology Usage and Financial Performance: Perspective from Nigeria’s Paint Manufacturing Sector by Moruf Oladejo (Physical Concurrent Session III) |
| | SUB 83: Taxation and Economic Growth in Nigeria BY Samuel Bamidele Akinrin (Virtual Concurrent Session II) |
| 15:20 - 15:35 | SUB 1: Accountability and public financial management in Nigeria by Solomon Audu (Virtual Concurrent Session II) |
| | SUB 105: FUTURE FINANCING AND INVESTMENT IN NIGERIA by Jane Uchechi, Ukangwa, (Physical Concurrent Session I) |
| | SUB 111: Talent Management and Public Sector Performance: Evidence from ministry of Finance Awka. by Samiat O. Afolabi (Physical Concurrent Session II) |
| | SUB 21: Determinants of tax compliance among SMEs in Lagos State by MUINAT SALAWU (Virtual Concurrent Session I) |
| | SUB 85: AN EVALUATION OF BARRIERS TO AUDITING OF SMEs IN OYO STATE, NIGERIA. by JIMOH Adeshina Abdulwaheed (Physical Concurrent Session III) |
| 15:35 - 15:50 | SUB 113: TALENT MANAGEMENT AND PUBLIC SECTOR PERFORMANCE: EVIDENCE FROM MINISTRY OF FINANCE AWKA by Samiat O. Afolabi (Physical Concurrent Session II) |
| | SUB 115: Financial Inclusion Initiatives and Poverty Reduction in sub Saharan Africa Region: A Paradox or Reality. by Bede ACHUGAMONU (Physical Concurrent Session I) |
| | SUB 39: Firms Characteristics and Tax Aggressiveness of Listed Companies in Nigeria by Marysandra Obelogu (Virtual Concurrent Session I) |
| | SUB 87: Sustainability Accounting and Financial Performance: Evidence from Listed Oil and Gas Companies in Nigeria by ISRAEL OMESI (Physical Concurrent Session III) |
| | SUB 97: ENTREPRENEURIAL RE-ORIENTATION OF THE ACCOUNTING PROFESSION IN THE 21ST CENTURY by HUMPHREY ENECHUKWU (Virtual Concurrent Session II) |
| 15:50 - 16:05 | SUB 114: Corporate Governance Quality and Bankruptcy Risk: A Comparative Analysis of Nigerian and South African Deposit Money Banks by Rachael Abusomwan (Physical Concurrent Session II) |
| | SUB 16: SUSTAINABILITY REPORTING AND FIRM'S VALUE: EMPIRICAL EVIDENCE FROM NON-FINANCIAL SECTOR by ABDUL HASSAN (Virtual Concurrent Session II) |
| | SUB 19: Impact of Simulations as a Learning tool on Accounting Education. A case study of Accounting Students of Lens Polytechnic, Offa, Kwara State, Nigeria by AKINTAYO AKINTUNDE (Physical Concurrent Session I) |
| | SUB 35: CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE OF OIL AND GAS INDUSTRY IN NIGERIA by FESTUS TAIWO SOLANKE (Virtual Concurrent Session I) |
| | SUB 47: Sustainability reporting and value creation for shareholders in Nigeria BY Imoleayo Obigbemi (Physical Concurrent Session III) |
| 16:05 - 16:20 | SUB : (Physical Concurrent Session IV) |
| | SUB 13: corporate Assets composition and Firm value: The moderating role of the corporate board. Evidence from listed manufacturing in the Exchange Group by Dennis James Agbomah (Physical Concurrent Session III) |
| | SUB 25: EFFECT OF E-TAXATION ON NIGERIA’S REVENUE AND ECONOMIC GROWTH: A PRE- POST ANALYSIS BY Ezekwere Uzochukwu (Physical Concurrent Session I) |
| | SUB 55: Assessment of Sustainability Reporting Practices in Nigeria Stock Market. BY Owoola Rekiat Ibukun-Falayi (Physical Concurrent Session II) |
| | SUB 79: Human resources accounting and management of disruptive technology by financial technology firms in Lagos central business district, Lagos state by Tunde Osanyinbi (Virtual Concurrent Session I) |
| | SUB 90: EFFECTS OF IMPLEMENTATION OF IPSAS ON ACCOUNTABILITY AND TRANSPARENCY IN SELECTED NORTH CENTRAL STATES OF NIGERIA by Samuel Taiwo TOLUYEMI (Virtual Concurrent Session II) |
| 16:20 - 16:35 | SUB 112: DIGITALIZATION AND THE 21ST CENTURY ACCOUNTING REPORT STANDARD IN NIGERIA by NDUKA MOSERI (Virtual Concurrent Session I) |
| | SUB 14: CORPORATE ASSETS COMPOSITION AND VALUE OF MANUFACTURING FIRMS QUOTED IN SELECTED AFRICAN COUNTRIES BY DENNIS JAMES AGBOMAH (Physical Concurrent Session III) |
| | SUB 62: FIRM AGE AND FINANCIAL REPORTING TIMELINESS OF QUOTED COMPANIES IN NIGERIA BY Osarenren Aigienohuwa PhD (Physical Concurrent Session I) |
| | SUB 64:CEO Tenure and board interlock effect on financial performance of listed consumer goods firms in Nigeria by Shehu Aliyu (Virtual Concurrent Session II) |
| | SUB 9: Financial Sector Development and Industrial Performance in Nigeria: An Empirical Investigation by Timothy Aderemi (Physical Concurrent Session II) |
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| Wednesday, 13 April 2022 |
| 09:00 - 09:40 | WORKSHOP PAPER II by PROFESSOR TEEROOVEN SOOBAROYEN (University of Essex/President, African Accounting & Finance Association/Consulting Editor in Chief, IJCAI) (Virtual) |
| 09:40 - 10:20 | WORKSHOP PAPER I by PROFESSOR EMMANUEL ADEGBITE (University of Nottingham/Consulting Editor in Chief, IJCAI) (Virtual) |
| 10:20 - 11:00 | INTRODUCTION OF MENTORING PROGRAMME OF THE INTERNATIONAL JOURNAL OF CONTEMPORARY ACCOUNTING ISSUES (ICAN'S ACADEMIC JOURNAL) by PROFESSOR KABIRU ISA DANDAGO (Bayero University Kano/Editor-in-Chief IJCAI) (HYBRID) |
| 11:00 - 11:20 | HEALTH TALK/TEA BREAK/ANNOUNCEMENTS (HYBRID) |
| 11:20 - 11:35 | SUB 3: ISSUES IN PUBLIC SECTOR ACCOUNTING AND ACCOUNTABILITY: IMPLICATION FOR IPSAS ADOPTION IN OYO STATE by OLAITAN, Olumide Olatunde (Virtual Concurrent Session I) |
| | SUB ID 36: Digital Currency Adoption in an Emerging Economy: An Assessment of E-Naira as Nigeria’s Digital Currency IBRAHIM HAMIDU (Virtual Concurrent Session III) |
| | SUB ID 60: An Assessment of Taxpayers’ Compliance Behavior under Self-Assessment Basis: A Study of Small and Medium Enterprises (SMEs) in Gombe State-Nigeria BY Sagir Lawal (Physical Concurrent Session I) |
| | SUB ID 87: Sustainability Accounting and Financial Performance: Evidence from Listed Oil and Gas Companies in Nigeria ISRAEL OMESI (Physical Concurrent Session II) |
| | SUB ID 90: EFFECTS OF IMPLEMENTATION OF IPSAS ON ACCOUNTABILITY AND TRANSPARENCY IN SELECTED NORTH CENTRAL STATES OF NIGERIA by Samuel Taiwo TOLUYEMI (Virtual Concurrent Session II) |
| 11:35 - 11:50 | SUB 17: CASH FLOW, LIQUIDITY AND CAPITAL STRUCTURE ON PROFITABILITY OF QUOTED MANUFACTURING FIRMS IN NIGERIA by OMIETE VICTORIA OLULU-BRIGGS (Virtual Concurrent Session I) |
| | SUB ID 105: FUTURE FINANCING AND INVESTMENT IN NIGERIA Jane Uchechi, Ukangwa, (Physical Concurrent Session I) |
| | SUB ID 62: FIRM AGE AND FINANCIAL REPORTING TIMELINESS OF QUOTED COMPANIES IN NIGERIA Osarenren Aigienohuwa PhD (Virtual Concurrent Session II) |
| | SUB ID 67: EFFECT OF ENVIRONMENTAL COST ON FINANCIAL PERFORMANCE OF SELECTED OIL AND GAS FIRMS IN NIGERIA Nzekwe Uzoh (Physical Concurrent Session II) |
| | SUB ID 72: Global Corporate Tax Architecture in the Era of Digital Economy: A Developing Country Perspective Angela Ifeanyi UJUNWA (Virtual Concurrent Session III) |
| 11:50 - 12:05 | SUB 66: BLOCKCHAIN TECHNOLOGY: IS IT TO MODIFY OR ELIMINATE AUDITING PROCESS? by NGOZI NNENNA UGWU (Virtual Concurrent Session I) |
| | SUB ID 108: Determinants of Forensic Accounting and Techniques: Interrogation of Unknown from Known Godwin Oyedokun (Virtual Concurrent Session II) |
| | SUB ID 114: Corporate Governance Quality and Bankruptcy Risk: A Comparative Analysis of Nigerian and South African Deposit Money Banks Rachael Abusomwan (Physical Concurrent Session I) |
| | SUB ID 37: INTELLECTUAL CAPITAL, FINANCIAL PERFORMANCE, AND ENTERPRISE VALUE OF LISTED TECHNOLOGICAL COMPANIES IN NIGERIA IBRAHIM HAMIDU (Virtual Concurrent Session III) |
| | SUB ID 52: COVID-19 AND ACCOUNTING QUALITY OF BANKS IN AFRICA GODWIN EBIRIEN (Physical Concurrent Session II) |
| 12:05 - 12:20 | SUB ID 104: Foreign Exchange Fluctuations on the Performance of Agricultural Export in Nigeria Francis Sylvanus Udoh (Virtual Concurrent Session II) |
| | SUB ID 23: COVID-19 PANDEMIC AND FINANCIAL PERORMANCE IN NIGERIA: ISSUES AND INSIGHTS Joy Omeghie Osemwegie-Ero (Physical Concurrent Session II) |
| | SUB ID 34: Sustainability reporting and firm performance of listed oil and gas companies in Nigeria David Jerry Oziegbe (Physical Concurrent Session I) |
| | SUB ID 69: Ownership Structure and Real Earnings Management: Evidence from Nigeria by Saheed Shittu (Virtual Concurrent Session I) |
| 12:20 - 12:35 | SUB ID 24: DISRUPTIVE TECHNOLOGY AND ACCOUNTING EDUCATION IN NIGERIA FEDERAL UNIVERSITIES: ISSUES, CHALLENGES AND WAY FORWARD CHIOMA OJUKWU (Physical Concurrent Session II) |
| | SUB ID 29: AUDITOR ATTRIBUTES AND THE QUALITY OF FINANCIAL REPORTING OF FIRMS IN FINANCIAL SERVICE SECTOR Augustine Chukwujekwu ODUBUASI (Physical Concurrent Session I) |
| | SUB ID 39: Firms Characteristics and Tax Aggressiveness of Listed Companies in Nigeria by Marysandra Obelogu (Virtual Concurrent Session I) |
| | SUB ID 44: CORPORATE SUSTAINABILITY REPORTING: A PANACEA FOR BUSINESS GROWTH Oluwasikemi Owolabi (Virtual Concurrent Session II) |
| 12:35 - 12:50 | SUB ID 110: Exploring the Feasibility of Continuous Auditing for a Digitalized Nigeria Josephine Ene (Virtual Concurrent Session II) |
| | SUB ID 35: CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE OF OIL AND GAS INDUSTRY IN NIGERIA by FESTUS TAIWO SOLANKE (Virtual Concurrent Session I) |
| | SUB ID 40: Harnessing Cryptocurrency as a tool for widening the Nigerian tax base Obinwanne Onyenakuchi (Physical Concurrent Session II) |
| | SUB ID 50: ARTIFICIAL INTELLIGENCE AND ACCOUNTING SERVICES AMONG PRACTICING ACCOUNTANTS IN LAGOS STATE, NIGERIA Oluyinka Ogungbade (Physical Concurrent Session I) |
| 12:50 - 13:05 | SUB ID 107: Effect of firms characteristics on corporate sustainability disclosure in the health sector of Nigeria:an empirical paper Yagana Alhaji Baba (Virtual Concurrent Session II) |
| | SUB ID 112: DIGITALIZATION AND THE 21ST CENTURY ACCOUNTING REPORT STANDARD IN NIGERIA by NDUKA MOSERI (Virtual Concurrent Session I) |
| | SUB ID 31: IMPACT OF E-TAXATION ON TAX ADMINISTRATION IN NIGERIA Robert Eke (Physical Concurrent Session I) |
| | SUB ID 71: Dynamics of Financial Sector Development Transmission Mechanism and Household Welfare in Nigeria: How Close is the Links? Okwuchukwu Odili (Physical Concurrent Session II) |
| 13:05 - 13:20 | SUB ID 1: Accountability and public financial management in Nigeria by Solomon Audu (Virtual Concurrent Session I) |
| | SUB ID 26: ASSESSING THE ROLE OF DIGITAL FINANCE AS ENABLER OF DIGITAL ECONOMY IN NIGERIA: PROBLEMS AND PROSPECTS. CHUKWUEMEKA OKOROEZE (Physical Concurrent Session II) |
| | SUB ID 85:AN EVALUATION OF BARRIERS TO AUDITING OF SMEs IN OYO STATE, NIGERIA. JIMOH Adeshina Abdulwaheed (Physical Concurrent Session I) |
| | SUB ID 93: IMPACT OF AUDIT QUALITY ON FINANCIAL REPORTING QUALITY OF LISTED COMPANIES IN NIGERIA Kayode Mohammed Ajape (Virtual Concurrent Session II) |
| 13:20 - 13:35 | SUB ID 115:Financial Inclusion Initiatives and Poverty Reduction in sub Saharan Africa Region: A Paradox or Reality. Bede ACHUGAMONU (Physical Concurrent Session I) |
| | SUB ID 16: SUSTAINABILITY REPORTING AND FIRM'S VALUE: EMPIRICAL EVIDENCE FROM NON-FINANCIAL SECTOR by ABDUL HASSAN (Virtual Concurrent Session I) |
| | SUB ID 51: A COMPARISON OF EARNINGS QUALITY IN GOVERNMENT LINKED AND NON-LINKED QUOTED FIRMS IN NIGERIA. Ademola Adeniran Adewumi (Virtual Concurrent Session II) |
| | SUB ID 82: CORPORATE AGILITY, SUSTAINABILITY AND LONG RUN SURVIVAL OF ORGANISATIONS IN A DISRUPTIVE BUSINESS ENVIRONMENT Dheseviano Emiaso (Physical Concurrent Session II) |