CURRICULUM VITAE

IYOHA, O. FRANCIS (Ph.D FCA) (Professor of Accounting)

Phone: +234-803-3515-869, +234-813619126 E-mail address: [email protected], [email protected],

Office Address: Home Address: Department of Accounting Duplex A 7 College of Business and Social Sciences Staff Qtr Covenant University EDUCATIONAL QUALIFICATIONS

ACADEMIC YEAR a Ph.D Accounting (Covenant University) 2010/2011 b M.Sc Accounting Igbinedion University, Okada, Benin 2005 c B.Sc Accounting (University of ) 1989 d National Certificate in Education (College of Education Warri) 1982

PROFESSIONAL a Associate Member, Institute of Chartered Accountants of 1993 (ACA) b IFRS Certified 2011 c Fellow, Institute of Chartered Accountants of Nigeria (FCA) 2016

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ACADEMIC EMPLOYMENT HISTORY

UNIVERSITY POSITION PERIOD

Covenant University Lecturer 11 2002-2006

Lecturer 1 2006-2011

Senior Lecturer 2011- 2013

Associate Professor 2013-2015

Professor 2015 -date

ACADEMIC LEADERSHIP POSITIONS: (i) Dean, College of Business and Social Sciences, Covenant University (2015- 2017) (ii) Deputy Dean, School of Business, Covenant University: (2014- 2015) (iii) Head, Department of Accounting, Covenant University: (2012-2014) (iv) Research Fellow, The Institute of Chartered Accountants of Nigeria (ICAN) 2017 - 2018 ACADEMIC RELATED BODIES/COMMITTEE MEMBERSHIP (i) Member, Covenant University Senate 2012 –Date (ii) Member, Senate Business Committee (2015-2017) (iii) Member, Staff Disciplinary Committee (2015-2017) (iv) Member, Committee of the School of Postgraduate Studies (2012 – 2017) (v) Deputy Director, Covenant University Business School (2013-2014) (vi) Head, Environmental and Sustainability Research Cluster (2014-Date) (vii) Member College Accreditation Committee (2014-2015) (viii) Member, CUCRID Committee (2014- 2015) (ix) Member, Library Committee 2014 -2015) (x) Head, College Curriculum Committee (2010-2015) (xi) Member, Equipment Committee (2015-2016) (xii) Head, CU/CIBN MOU Implementation Committees (2014 –2018)

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(xiii) Member, Registry and Financial Services Restructuring Committee (2015-2016) (xiv) Member, Postgraduate Student Disciplinary Committee and others(2012-2017) (xv) Chair, Covenant University Quality and Academic Standards Committee (2017- date)

OTHER UNIVERSITY ASSIGNMENTS (i) Chairman, Covenant University Tenders Board (2016 –2018) (ii) Chairman, Covenant University Investment Committee (2016-2018) (iii) Chairman, Board of Directors, Cledop West Africa Limited (Oil Serving Company) Port Harcourt (2014 –date) (iv) Director, Covenant Micro Finance Bank (CMFB), Canaanland Ota. (2015-2018)

RESEARCH INTEREST

 Financial Reporting and Ethics

 Accounting Education

 Integrated Reporting and Sustainability Accounting

 Water accounting

POSTGRADUATE SUPERVISORY AND EXAMINER EXPERIENCE (a) MASTERS’ STUDENTS (M.Sc)

S/N Name Course Year 1 Ajayi, Anijesushola Accounting 2013 2 Ogundana, Mary -do- 2013 3 Shodipe, Mariam -do- 2013 4 Agbeyangi, Babatunde -do- 2016 5 Sanyaolu, Femi -do- 2016 6 Adelusi, Abosede -do- 2016 7 Adedayo Ojo -do- 2017 8 Eluyela Damilola Felix -do- 2017 9 Oderinde Abiodun Abel -do- 2017 10 Uwajeh Paul -do- 2017 11 Joshua Abimbola Abosede -do- 2018

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12 Oyeladun Oyedele -do- 2018 13 Omoremi Oluwatayo Deborah -do- 2020

(b) DOCTORAL SUPERVISIONS (Covenant University) S/N Name Title Year 1 Ojeka Stephen (Ph.D) Audit Committee Transparency and the Quality of 2015 (Accounting) Financial Reporting: A Study of Listed Banks in Nigeria (2003-2012. 2 Efobi Uchena Rapuluchukwu (Ph.D) International Financial Reporting Standards, Trade 2017 (Accounting) and Foreign Direct Investment in Sub-Saharan African Countries 3 Omotola Adedoyin Ezenwoke (Ph.D) Organizational Determinants and E-Accounting 2017 (Accounting) System Implementation in Micro and Small Enterprises (MSc) in South-West Nigeria 4 Nwobu Obiamaka Adaeze (Ph.D) Determinants of Corporate Sustainability Reporting 2017 (Accounting) in Selected Companies in Nigeria 5 Otekunri Adegbola (Ph.D) Adoption of International Financial Reporting 2017 (Accounting) Standards, Culture and Earnings Management: A Cross Country Study 6 Ibidunni Oyebisi Mary Impact of Fair Value Accounting on the Quality of 2018 Accounting Information of listed Firms in Nigeria.

PROFESSORIAL ASSESSMENTS S/N Name University Year 1. Dr. Omorogbe, Comfort Atan-Agbara Road Igbesa, Ogun 2017 State, Nigeria

Dr. Dada Olajide Samuel Babcock University, Ilishan Remo, , Nigeria 2017 2. Dr. Kasum A. Sadiq , Ilorin, Kwara State, Nigeria 2018

3 Dr. Onaolapo A. Rahman Ladoke Akintola University of Technology, 2018 Ogbomoso, Oyo State, Nigeria

4 Dr. Ruth O, Urhoghide Benson Idahosa University, GRA Benin City 2019

5 Dr. David, O. Olopade Salem University, Lokoja, Kogi State 2019

6 Dr. U.C. Nzewi , Awka, Anambra State 2019

7 Dr. Oghuma Richard Ambrose Alli University, Ekpoma, Edo State 2020

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EXTERNAL EXAMINATION -VIVA (Ph.D.)

S/ Name University Year N 1 MUKAH, Samuel Tanjeh , 2013 2 OLOPADE, David Oyeyemi Igbinedion University, Okada Benin, Nigeria 2017 3 AKINYOADE, Olusegun Samuel Igbinedion University, Okada Benin, Nigeria 2018 4 OGADU Okuomose Sunday Igbinedion University, Okada, Benin, Nigeria 2018 5 ADENIJI Ayinla Yisa Babcock University, Ilishan Remo, Nigeria 2020 6 ADEKOYA Olufemi Babcock University, Ilishan Remo, Nigeria 2020

EXTERNAL EXAMINATION-VIVA (MSc) 1 LUQMA Ajenifuja Bells University of Technology Ota Nigeria 2 HALIMAT Oluwatosin Hassan -do- 2017 3 OPEMIPO Victor Aderimike -do- 2017 4 YINKA Timothy Oladijo -do- 2017 5 OGBA Maume -do- 2017 6 YESU Gbemisola, S. Crawford University, Igbesa Ogun State 2017 7 FAMUWAGUN Abolade M. -do- 2017 8 ADEBOYE, Yetunde Dorcas Bells University of Technology 2018 9 OFIAELI Amarachukwu Grace -do- 2018 10 Sulaimon Yusuf Alfred -do- 2019 11 AMUKOKO Martha, N. University of Technology, Harold 2019 Pubkewitz Graduate School of Business (HP- GSB), Namibia 12 MOONDE Esther Tulikeni -do- 2019 13 PIETER Skeyer -do- 2019

14 OTTILIE N Kangandjo -do- 2019 15 SINALUMBU Simataa Vinea -do- 2019

16 KANBONDE Jaconina -do- 2020

17 Medusalem Nandajebo -do- 2020 18 Sakaria Peterina -do- 2020

INTERNAL EXAMINER/ASSESSOR (Covenant University)

S/N Name Course Degree Year 1 Urhie Ese Economics PhD 2012 2 Rotimi Oluwatosin Petroleum Engineering PhD 2013 3 Adebayo Thomas Petroleum Engineering PhD 2013

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4 Adewole Adeolu Economics PhD 2013 5 Ogundipe Adeyemi A. Economics PhD 2016 6 Adekunle Babatunde S. Economics PhD 2016 7 Onayemi, sherifatu Olukorede Economics PhD 2019

EXTERNAL EXAMINER (UNDERGRADUATE)

(1) Crawford University (2015 to 2017) (2) Backcock University (2018-date)

SCHOLARSHIP- GOOGLE CITATION DETAILS

Citations in Google Scholar: 692 h-index: 12 i 10-index: 15 Scopus h-index: 4

ACADEMIC PUBLICATIONS (INTERNATIONAL AND LOCAL)

International

(1) Taleatu, T. A; Adetula D. T; & Iyoha, F. O (2020). Effect of upper echelons’ demographic characteristics on earnings management in troubled non-listed companies in Nigeria. Cogent Arts & Humanities. 7: 1780839 https://doi.org/10.1080/23311983.2020.1780839.

(2) Taleatu, T. A; Adetula D. T; & Iyoha, F. O (2020). Upper echelons’ personality traits and corporate earnings management in Nigeria. Problems and Perspectives in Management, 18(2), 90-101. (Scopus Indexed)

(3) Oladipo, O. A., Iyoha, O. F., Fakile, A. S., Asaleye, A. J., & Eluyela, D. F. (2019). Tax revenue and agricultural performance: Evidence from Nigeria. Problems and Perspectives in Management, 17(3), 342–349. doi:10.21511/ppm.17(3).2019.27. (Scopus Indexed)

(4) Oladipo, O. A., Iyoha, O. F., Fakile, A. S., Asaleye, A. J., & Eluyela, D. F. (2019). Do government taxes have implications on manufacturing sector output? Evidence from Nigeria. Journal of Management Information and Decision Sciences, 22(3), 181–190 (Scopus Indexed)

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(5) Olusola, J. O.; Olabode, A. O, & Iyoha, F.O (2019). Analysis of legal and ethical regulation of testamentary matters in Nigeria: Has it halted inheritance disputes? Journal of Advanced Research in Law and Economics, IX, 6(36). (Scopus Indexed)

(6) Stephen, A. Ojeka; Alex, Adegboye; Kofo, Adegboye; Oluwaseyi, Alabi; Mosinmileoluwa, Afolabi & Francis, Iyoha (2019). Chief financial officer roles and enterprise risk management: An empirical based study. Heliyon, 5(2019) .(Scopus Indexed)

(7) Alex, A; Stephen, A. Ojeka ; Kofo Adegboye; Oluwaseyi Alabi; Mosinmileoluwa Afolabi & Francis, Iyoha (2019). Data on chief financial officer attributes and risk management strategies for Nigerian listed financial institution. Data in Brief, https://doi.org/10.1016/ j.dib.2019.104609. (Scopus Indexed)

(8) Gberevbie, D.E; Ayo, C.K; Iyoha, F.O; Duruji, M.M; & Abasilim U.D. (2018). Electronic governance platform: towards overcoming the challenges of non-inclusion of citizens in public policy formulation and implementation in Nigeria. Int. J. Electronic Governance, 10(1), 56-73.(Scopus Indexed) (9) Obiamaka A, N; Iyoha, F.O. & Owolabi, A. (2018). Managerial perceptions of corporate sustainability reporting determinants in Nigeria. Journal of Business and Retail Management Research; 12 (Scopus Indexed) (10) Iyoha, F.O.; Ojeka, S.A. & Ogudana, O.M (2017). Bankers’ perspectives on integrated reporting for value creation: Evidence from Nigeria. Banks and Bank Systems, 12(2), 100-105. Scopus Indexed (11) Iyoha, F.O., Olujobi, J.O. & Oyewunmi, A.O (2017). Application of the laws of defamation and sedition in Nigeria’s jurisprudence: Still relevant? Journal of Advanced Research in Law and Economics Viii 1(23), 59-68. Scopus Indexed (12) Sanyaolu, O.A., Iyoha, F.O. & Ojeka S.A. (2017). International Financial Reporting Standards adoption and earnings of quoted banks in Nigeria. International Journal of Economics and Financial Issues, 7(1), 279-284. Scopus Indexed

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(13) Ojeka, S.A; Iyoha, F.O., Ikpefan, O.A. & Osakwe, C. (2017). Does the reformed code of corporate governance 2011 enhance market performance of firms in Nigeria? International Journal of Economic Perspective. 2(1); 155-164. Scopus Indexed (14) Ojeka, S.A; Iyoha, F.O., Ogundana, B & Ayo, C.K. (2017). E-governance and public sector financial disclosure: Analysis of government agencies in Nigeria. Journal of Internet Banking and Commerce. 22(1), 2-10. Scopus Indexed (15) Nwobu, O.A; Owolabi, A.A. & Iyoha, F.O. (2017). Sustainability reporting in financial institutions: A study of the Nigerian banking sector. Journal of Internet Banking and Commerce., 22(8) Scopus Indexed (16) Olubukunola, U; Uwalomwa, U & Iyoha, F.O. (2016). Globalising the board and financial performance:evidence from Nigerian banks. Indian Journal of Finance, 10(9), 66- 71. Scopus Indexed

(17) Iyoha, F.O; Gberevbie, D.E; Iruonagbe, C.T. & Egharevba, M.E. (2015). Cost of governance in Nigeria: In whose interest? International Journal of Social, Education, Economics and Management Engineering, 9(1), 245-252. (18) Uwuigbe, U; Olusanmi, O & Iyoha, F.O.(2015). The effects of corporate governance mechanism on frims’ dividend payout policy in Nigeria. Journal of Accounting and Auditing Research & Practice, 2015(2015) ID 313679, DOI: 10:5171/2015.313679, 1-11.

(19) Ojeka, S. A; Iyoha, F. O. & Asaolu, T. (2015). Audit committee financial expertise: Antidote for Financial Reporting Quality in Nigeria? Mediterranean Journal of Social Sciences. 6(1), 136-146. (20) Agwu M. E; Iyoha, F. O; Ikpefan, O. A and Atuma O.(2015). Strategic management of operational risks in financial institutions, European Journal of Business, Economics and Accountancy,3(1), 1-19. Available at: http://www.idpublications.org/ejbea-vol- 3-no-1-2015

(21) Obigbemi, I.F; Iyoha, F.O; & Ojeka S.A. (2015). Firm size and financial performance: A determinant of corporate governance disclosure practices of Nigerian companies. Journal of Accounting and Auditing: Research & Practice, 2015(2015), 1-8. Article ID 467294, DOI: 10.5171/2015.467294.

(22) Ojeka, S. A, Iyoha, F. O. & Ikpefan, O. A. (2014). CEOs removal and bailed out banks in Nigeria: Is absence of good corporate governance practices responsible? Euro-Asian Journal of Economics and Finance 2(4), 418-430.

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(23) Agwu M. E. Atuma O. Aigbiremolen, O. M & Iyoha, F.O. (2014). The impact of information communication technologies in the strategic management of financial institutions. International Review of Management and Business Research, 3(3), 1588- 1602. (24) Iyoha, F.O. Ojeka, S & Ajayi, A. (2014). Impact of state institutions on the quality of accounting practice in Nigeria. Journal of South Africa Business Research, 2014, 1- 10.

(25) Iyoha, F. O (2014). Searching for a pathway to priming accountants for ethical compliance with International Financial Reporting Standards: The core value paradigm. Research Journal of Finance and Accounting, 5(18), 92-101.

(26) Agwu M. E; Atuma O; Ikpefan, O. A. & Iyoha, F.O. (2014). Adoption triggers and barriers of mobile banking services in Nigeria. International Review of Social Sciences. 2(9), 374 -386.

(27) Ojeka, S.A. Iyoha, F.O. & Obigbemin, I.F. (2014). Effectiveness of audit committee and firm financial performance in Nigeria. An Empirical analysis. Journal of Accounting, Auditing: Research and Practice. 2014(2014), 1-13. (28) Owolabi, A. & Iyoha, F.O. (2012). Linking accounting/auditing environment and the remittances of Africans in Diaspora. Journal of Modern Accounting and Auditing. 8(6), 764-773).

(29) Owolabi, A.O. & Iyoha, F.O. (2012). Adopting International Financial Reporting Standards (IFRS) in Africa: benefits, prospects and challenges. African Journal of Accounting, Auditing and Finance, 1(1), 77-86 (28)

(30) Jafaru, J. Idogho, P. O & Iyoha, F.O. (2012). Corporate governance and ethical sensitivity of directors of listed companies: Evidence from Nigeria. Global Journal of Management Science and Technology. 1(3), 20-26.

(31) Iyoha, F.O. (2012). Company attributes and the timeliness of financial reporting in Nigeria. Business Intelligence Journal, 5(1), 41-49 (32) Iyoha, F.O. & Jafaru, J. (2011). Institutional infrastructure and the adoption of International Financial Reporting Standards (IFRS) in Nigeria. School of Doctoral Studies European Union Journal, 3, 17-24 (33) Iyoha, F.O. (2011). Religious core values and ethical sensitivity: An empirical investigation of university undergraduates. International Journal of Critical Accounting.3 (2/3), 255-264.

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(34) Iyoha, F.O. & Faboyede, S. (2011) Adopting International Financial Reporting Standards (IFRS): A focus on Nigeria. International Journal of Research in Commerce and Management. 2(1), 35-40.

(35) Iyoha, F.O. & Oyerinde, D. (2010). Accounting infrastructure and accountability in the Management of public expenditure in developing countries: A focus on Nigeria. Critical Perspectives on Accounting. 21(5), 361- 373. (Indexed in Scopus) (36) Iyoha, F.O.; G.O. Adejumo & A, Adeniji (2008). Impact of core values on motivating future employees: An empirical investigation of university undergraduates. Ife Psychologia: An International Journal of Psychology in Africa. 16 (1), 16-31. (37) Iyoha, F.O & Adeyemo, K. (2007). The ethical reasoning process of auditors in a client’s confidential matters: A focus on Nigeria. Ife Psychologia: An International Journal of Psychology in Africa. 15(1), 113-126.

Book Chapter International (38) Efobi, U. & Iyoha, F., (2016), IFRS, Foreign Investment, and Prevailing Institutional Structure in Africa, In U. Efobi., M., Nnadi., S., Tanna., and F., Iyoha (Eds.), Economics and Political Implications of International Financial Reporting Standards, Hershey P.A: Business Science Reference-IGI: 83-104

LOCAL PUBLICATIONS

(39) Emeni, F. K. & Iyoha, F.O. (2016). Impact of legal system on International Financial Reporting Standards (IFRS) adoption in Nigeria. ICAN Journal of Accounting and Finance (IJAF); 1(1), 215-232. (40) Jafaru, J. & Iyoha, F.O. (2012). Directors and corporate governance in the banking sector: Evidence from Nigeria. ICAN Journal of Accounting and Finance (IJAF),1(4), 157- 167. (41) Iyoha, F.O. (2011). Quoted companies’ attributes and the reliability of financial reporting in Nigeria. ICAN Journal of Accounting & finance 1(3), 12- 23.

(42) Oyerinde, D.T & Iyoha, F.O. (2010). Evaluation of the role of accounting information on the Nigerian stock market growth. The Nigerian Accounting Horizon. 3(1&2), 130-136.

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(43) Iyoha, F.O. & Okoye, A.E. (2006). Relevance of soft skills to professional accountants in the Nigeria finance industry. Nigeria Journal of Business Administration. 8 (1& 2), 90- 103. (44) Iyoha, F.O. (2005). The role of accountants as professionals in national development. Nasarawa University Journal of Administration (NUJA), 2(1), 37-45.

(45) Iyoha, F.O & Oghuma R. (2004). The insurance industry and Nigeria’s economic

development. Nigerian Journal of Accounting Research. 1(2), 49- 56. (46) Iyoha, F.O. & Okoye, A.E. (2006). Relevance of soft skills to professional accountants in the Nigeria finance industry. Nigeria Journal of Business Administration. 8 (1& 2), 90- 103. (47) Izedonmi, F. Adegbaju, A. & Iyoha, F (2005). Bank failure and the role of auditing in Nigeria. The Nigerian Journal of Banking and Financial Issues. 6, 1- 17. (48) Iyoha, F.O. (2005). The role of accountants as professionals in national development. Nasarawa University Journal of Administration (NUJA), 2(1), 37-45. (49) Ogun, T.P & Iyoha, F. O. (2005). The Nigeria stock market and future economic development. Union Digest 9(1&2), 31-45. (50) Okoye, A.E. & Iyoha, F.O. (2005). An overview of harmonization of national differences in consolidating financial statement. Journal of Global Accounting. 1(1). 75-83. (51) Okoye, A.E & Iyoha, F.O. (2005). Influence of environmental factors on accounting Practice. Nigerian Journal of Accounting Research. 1(3), 71-78.

(52) Iyoha, F.O & Oghuma R. (2004). The insurance industry and Nigeria’s economic development. Nigerian Journal of Accounting Research. 1(2), 49- 56.

(53) Okoye, A .E & Iyoha, F.O. (2004). Capital restructuring: A discourse on a company buying its own shares. International Journal of Accounting Research, 1(1), 1-8.

(54) Iyoha F.O. & Adegbaju, A.A (2004). An approach to content evaluation of accounting narratives: A social responsibility perspective. Nigerian Social Science Review. 1(1), 84-98.

(55) Izedonmi, I. F, Bimpe. U & Iyoha, F .O. (2004). Audit practice: Nigerian accountancy undergraduate preference. Nigerian Social Science Review. 1(1),. 117- 132. (56) Iyoha, F.O. (2003). A financial justification for training. The Abuja Management Review 1(1), 130- 140. (57) Iyoha, F.O. & Oghuma, R (2001). Interdependence of size and profitability of banks in Nigeria: A survey of selected commercial banks. Accounting Frontier: Journal of Nigerian Accounting Association. 3(1), 32-48.

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(58) Okoye, A.E & Iyoha, F. O. (2001). An overview of auditing and philosophy linkage (59) Oghuma, R.I & Iyoha, F.O. (2005). Tax administration and growth in revenue in Nigeria. Journal of Business and Adminstration. 1(1&2), 73-86.

Publications in Professional Journal (60) Iyoha, F.O.(2010). Social accounting: An imperative for enterprise development. The Nigerian Accountant. 43(1), 4-8.

(61) Iyoha, F.O. & K. Adeyemo (2007). Mergers and acquisition of banks in Nigeria: An ethical perspective. The Nigerian Accountant. 40( 4), 22-27.

(62) Iyoha, F.O. (2007). Professional accountants in business for value creation Worldwide. The Nigerian Accountant. 40 (1), 41-48.

Books Chapters

(63) Gberevbie, D.E. & Iyoha, F.O. (2007). Corruption and cost of governance in Nigeria. In A.S Akpotor, A.O.Afolabi, M.O Aigbokhaevbolo, B.O. Iganiga and O.S. Odiagbe (eds.) Cost of Governance in Nigeria: An evaluative analysis. Ekpoma: Faculty of Social Sciences, Ambrose Alli University Publishing House, 400-418.

Book (64) Iyoha, F.O (2015). A Manual of Biblical Core Values for Christian Youths. Lagos, Impressiano Media.

CPCI PUBLISHED CONFERENCE PROCEEDINGS

(1) S. Ojeka, F. Iyoha, C. Ayo, D. Gberevbie, O. Bisi “E-Governance and Public Sector Financial Disclosures: Analysis of Government Agencies in Nigeria” ECEG 2016-Proceedings of 16th European Conference on e-Government ECEG 2016, 133, Slovania

(2) S. Ojeka, F Iyoha, A Ibidunni, C Ayo, D Gberevbie “Role of e-Governance in Nigeria’s tax System: Strategy Perspective to Enhancing Compliance” ECEG 2016-Proceedings of 16th European Conference on e-Government ECEG 2016, 139. Slovania

(3) F, Iyoha, O Jinadu, C Ayo, D Gberevbie, S Ojeka “E-Government Adoption and Environmental Bonuses: A Study of Nigeria and United Kingdom” ECEG 2016- Proceedings of 16th European Conference on e-Government ECEG 2016, 91. Slovanian

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(4) D Gberevbie, F Iyoha, C Ayo, U Abasilim, S Ojeka “E-Government: A Possible Catalyst for Good Governance in Nigeria?” ECEG 2016-Proceedings of 16th European Conference on e-Government ECEG 2016, 63. Slovania

(5) D Gberevbie, C Ayo, F Iyoha, S Ojeka, U Abasilim “E-Governance and Accountability: Towards Achieving the Goals of Public Agencies in Nigeria” ECEG2016- Proceedings of 16th European Conference on e-Government ECEG 2016, 71. Slovanian

(6) Iyoha, F.O. (2015) “Managing Employees in Higher Education Transformation: Exploring the Goal of Vision 10:2022” 9th International Technology, Education and Development Conference March 2nd-4th, 2015, Madrid (Spain)

(7) Iyoha , F.O, Oluyemi, F, Gberevbie, D.E & Ayo, C.K “Enhancing the quality of higher education in Africa: Exploring the Covenant University Business Model International Conference on Education, Research and Innovation (ICERI), in

(8) Iyoha, F.O., Gberevbie, D.E., Egharevba, M.E. & Iruonagbe, C.T. (2015) “Managing Employees in higher education transformation: Exploring the goal of vision 10:2022 of Covenant University, Nigeria.” A paper presented at the 9th International Technology, Education and Development Conference (INTED), 2nd-4th March. Madrid, Spain. CPCI Index, Thomson Reuters, pp. 2600-2607.

(9) Iyoha, F.O. (2015) “Managing Employees in Higher Education Transformation: Exploring the Goal of Vision 10:2022” 9th International Technology, Education and Development Conference March 2nd-4th, 2015, Madrid (Spain)

(10) Iyoha, F.O. Gberevbie, D.E; Iruonagbe, T. & Egharevba, M.E (2015). “Cost of Governance in Nigeria: In Whose Interest? International Conference of World Academy of Science, Engineering and Technlogy, London, January.

(11) IyohaF.O; Ojeka, S, & Ajayi, A. (2013). “Impact of State Institutions on the Quality of Accounting Practice in Nigeria”. International Business Information Management Conference (IBIMA).Rome, Italy. November, 13-14.

(12) Iyoha, F.O (2013) “Priming Accountants for Ethical Compliance with International Financial Reporting Standards (IFRS): Engaging. The Covenant University Core Value Approach” International Academy of African Business Development. . May 14-17. (13) Iyoha, F.O. & Owolabi, A. (2013).” Sustainability and integrated reporting for value creation: leveraging on stakeholders’ engagement”. American Accounting Association Conference. New York, April 14-17. Presented by Dr. Owolabi.

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(14) Iyoha, F.O & Owolabi, A. (2011) “Impact of state institutions on the quality of accounting practice in Nigeria” International Conference of Critical Accounting (ICCA), Baruch College-The City University of New York. April 28-29. New York. Presented by Dr. Owolabi.

(15) Iyoha, F.O. & Jimoh, J. (2011) “Institutional infrastructure and the adoption of International Financial Reporting Standards in Nigeria.” International Conference on E-learning and Cross Discipline (ICELCD), . May 4 -6. Accra Ghana. Presented by Dr. Jimoh, J.

(16) Jimoh, J & Iyoha, F.O. (2011) “Directors and corporate governance in the banking sector- Evidence from Nigeria” International Conference on E-learning and Cross Discipline (ICELCD), University of Ghana. May 4 -6. Accra Ghana. Presented by Dr., Jimoh.

(17) Iyoha, F.O & Owolabi, A. (2010) “Link between accounting/auditing environment and the remittances of Africans in diaspora.” The 9th Australasian Centre for Social and Environmental Accounting Research (CSEAR) Conference, 5th – 7th December. Australia. Presented by Dr. Owolabi

(18) Iyoha, F.O & Faboyede, S. (2010), “Adopting international financial reporting standards IFRS) - A focus on Nigeria.” International Conference on International Financial Reporting Standards (IFRS), Covenant University, October, 21-24, Ota. (19) Iyoha, F.O. (2009) “Link between accounting infrastructure, monitoring institutions and remittances from African Diasporas.” International Conference on Diaspora Remittances, Institute of Financial and Development Studies (IFIDS). November 21- 25.Yaounde, Cameroon.

(20) Iyoha, F.O. (2008) “Religious core values and ethical sensitivity: An empirical investigation of University undergraduates.” The 10th International Academy of African Business and Development (IAABD) Conference, University of Florida, April 17 -19. Florida USA.

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(21) Iyoha, F.O. (2007) “Accounting infrastructure and accountability in the management of public expenditure in developing countries.” Conference on Critical Accounting, York University, August 20-22. Canada. (22) Iyoha, F.O. (2005) “Crisis and conflict management in Nigeria since the 1980s.” National Conference, Nigerian Defense Academy, (NDA), 15 - 17 June. Kaduna.

(23) Iyoha, F.O.(2005) “Corruption and cost of governance in Nigeria.” National Conference on Corruption and Cost of Governance.” Ambrose Alli University, 4- and 6 July. Ekpoma.

PROFESSIONAL/ACADEMIC WORKSHOPS/TECHNICAL COMMITTEES ATTENDED 1. Conference organized by the Association of African Business Schools (AABS), University of Dar es Salaam Business School, Tanzanian (2018). 2. Conference on Water Accounting organized by the National Water Resources Institute, Kaduna December, 2018, Abeokuta, Nigeria. 3. Workshop organized by the Association of African Business Schools (AABS), Strathmore Business School, (2014). 4. Collaboration workshop on running of Business Schools, International University (USIS), Kenya and Jomo of Technology and Agriculture, Kenya (2014). 5. Workshop on “A profession in transition: Current challenges in accounting education and research” organized by the Nigeria Accounting Association (NAA), April 2013. Nnamdi Azikiwe University, Awka 6. Workshop on “Africa’s economic growth, accountability and democracy” organized by Pan Africa Congress of Accountants (Pan Africa Federation of Accountants (PAFA), May, 2013. Accra International conference centre, Ghana. 7. Workshop on International Financial Reporting Standards (IFRS), organized by American Accounting Association (AAA) in collaboration with KPMG, February, 2008. San Diego, California, USA.

8. Workshop for the Design of Training Programme for Mandatory Continuing Professional Education (MCPE) for the Institute of Chartered Accountants of Nigeria (ICAN),

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)2007- 2018).

9. Seminar on International Financial Reporting Standards (IFRS), organized by the Nigerian Accounting Standards Board. April, 2009. Benin City,

DISCUSSANT AT CONFERENCES (i) International Conference On ICT For Africa, Covenant University, March, 2011—Discussion on “Towards Effective Implementation of Electronic Government Infrastructure in Nigeria” by Imiefoh, P.E.

SERVICES TO THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA

(ICAN)

(a) COMMITTEE MEMBERSHIP

(i) Member, Education and Training Committee (ME&T) 2007- 2010 and 2012-2014)

(ii) Member, Technical, Research and Public Policy Committee (TRPPC) (2016-2017)

(iii) Member, Mutual Cooperation Agreement with Tertiary Institutions Implementation and

Monitoring Committee (MCATI) (2017- date)

(v) Deputy Chairman, 3rd ICAN Academic Conference Sub-Committee (2016-2017)

(vi) Member, ICAN Accountability Index Steering Committee (2017 to date)

(b) PAPER PRESENTATIONS (MCPE, EMCPE and Others)

I have presented MCPE, EMCPE and other papers on behalf of ICAN in many cities in Nigeria (Lagos, Abuja, Kano, Owerri, Uyo, Enugu, and PortHarcout) and in-house presentations too in several organizations (PWC, Zenith Bank, MTN, Airtel, PZ Plc, Shell etc).

Details of the presentations include:

(i) Iyoha, F.O. (2017). The Future of Integrated Reporting and Sustainability. (EMCPE), Sheraton Hotel, Lagos. June 15.

(ii) ------(2015) Framework for Developing Skills-based Curriculum. (MCPE), Lagos.

(iii) ------(2014). Attracting Finance- Venture Capital and Angel Investors (MCPE), Shell, PH. and Airport Hotel, Lagos (iv) ------(2014). Integrated Reporting – The Future of Corporate Reporting. (MCPE),

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Airport Hotel, Lagos. (v) ------(2013) Fair Value Accounting in Emerging Economies: Implications and Chanllenges. (MCPE), Lagos, Ibadan and Port Harcourt.

(vi) ------(2012) Enhancing Auditor Independence: (MCPE), Lagos and Kano

(vii)------(2010) Code of Ethics and the Professional Accountant. (MCPE), Lagos, Abuja,

Enugu and Port Harcourt.

(viii)------(2009) Professional Ethics: Challenges for the Accountant. (MCPE), Lagos and Abuja.

(ix)------(2008) Social Responsibility Accounting in Nigeria (MCPE). Lagos and Abuja.

(x) ------(2006) Professional Accountants in Business for Value Creation Worldwide. Preparatory Workshop on the 17th IFAC World Congress of Accountants, Nigeria Institute of International Affairs (NIIA). June 20. Victoria Island, Lagos.

(xi)------(2005) Personal Development/Self Improvement Strategies. The 23th Association of Accounting Technicians (AAT) Induction Ceremony December 7.Abiola Gardens, Ikeja, Lagos.

(xi)------(2005) Expectation of the Public from the Institute of Chartered Accountants of Nigeria. ICAN 40th Anniversary Symposium organized by the Benin and District Society, ICAN, August 20, Benin City.

(xii)------(2017). Views on Enhancing Accounting Education in Tertiary Institutions. Position paper presented to the Technical, Research and Public Policy Committee (TRPPC).

(c) OTHER SERVICES TO ICAN

(i) Discussant, ICAN 45th Annual Accountants’ Conference (2010) Abuja. The paper was titled: Good Governance and Regulation in Civil Society in Nigeria. Presented by Richard Weaver, Charities Partner Haysmacintyre, London.

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(ii) Reviewer, ICAN Journal of Accounting and Finance (IJAF)

(iii) Chairman, Panel Sessions, 1st and 3rd ICAN Academic Conferences (2015 and 2017)

(iv) ME&T Retreat, drafting of MCPE programmes (2007 to date)

(v) Reviewer, ICAN Study Pack, 2014 (Skill Level Financial Reporting)

(vi) Chairman, Technical Committee, Ota and District Society, ICAN (inception to 2015)

(vii) Member, Central Planning Committee (CPC) 12th ICAN Western Zonal Districts’ Conference, OTA 2018.

SERVICES TO OTHER ORGANIZATIONS

1 Active Member, International Society for Development & Sustainability (ISDS), Japan

2 Editor, Ilorin Journal of Accounting

3 Reviewer, Critical Perspectives in Accounting (CPA) and many others

4 Cell Minister, Living Faith Church

PREVIOUS WORK EXPERIENCE AND POSITIONS (a) Tutor (Four Secondary Schools (1978 -1990) (b) Bendel Development and Property Authority (BDPA), Benin City

 Internal Auditor (1990-1993)

 Head, Internal Audit (1993-1995) (c) Bendel Cement Company Limited, Okpella

 Management Accountant (1995-1997)

 Chief Accountant/Head of Finance (1997-2001) (d) Scancem International, Norway (Herderberg Cement Group, Germany)

 Project Accountant (2001-2002)

EXTRA CURRICULAR ACTIVITIES

(a) Evangelism (Spiritual) (b) Reading and Writing

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(c) Op ed commentator (BusinessDay Newspaper), Nigeria (d) Listening to gospel music and sermons on the Television

NAMES AND ADDRESSES OF THREE REFEREES

Professor A.E Okoye Prof. A Owolabi Department of Accounting Lagos Business School University of Benin, Benin City Lekki, Victoria Island, Lagos Phone: 07064963803 Phone: 08033528333 E-mail: [email protected]

Professor C.K Ayo Former Vice-Chancellor Covenant University 08131301743 & 08033235737

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Sign/Date: Iyoha, Francis Odianonsen (Ph.D, FCA)

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