The Weston Hotel, Nairobi Kenya and Strathmore University 30Th August to 2Nd September 2016 OUR SPONSORS

The Weston Hotel, Nairobi Kenya and Strathmore University 30th August to 2nd September 2016 OUR SPONSORS

THE CHARTERED INSTITUTE OF STRATHMORE MAKERERE MANAGEMENT ACCOUNTANTS UNIVERSITY UNIVERSITY

INTERNATIONAL ASSOCIATION EMERALD ASSOCIATION OF NATIONAL FOR ACCOUNTING PUBLISHERS ACCOUNTANTS OF NIGERIA EDUCATION AND RESEARCH

2 DAY 1 TUESDAY 30 AUGUST 2016 Day Manager - Dr. Josephat Mboya and Dr. David Mathuva

07:30 - 07:45 Bus departs from Weston Hotel to Strathmore University, Ole Sangale Road, Madaraka EMERGING SCHOLAR COLLOQUIUM STRATHMORE UNIVERSITY BUSINESS SCHOOL SBS, AUDITORIUM OPENING SESSION 09:15 - 11:15 09:15 - 09:20 Welcome by Dr. David Wang’ombe, Dean, Strathmore University Business School 09:20 - 09:25 Opening remarks by Professor Jane Ande, AAFA President 09:30 - 10:00 Insights on the PhD process: Professor Holger Daske, University of Mannheim (Germany): Using online resources to improve your research skills 10:00 - 10:30 Insights on the PhD process: Professor Trevor Hopper, University of Sussex (UK): Addressing challenges during the PhD. 10:30 - 10:45 Questions and Answers 10:45 - 11:00 REFRESHMENTS EMERGING SCHOLAR PRESENTATIONS AAFA2016 - 29 Integrated Reporting: Development of Corporate Reporting and Stakeholder Perception in Kenya 11:00 - 11:30 Geoffrey Injeni (Strathmore University, Kenya) AAFA2016 - 39: The Effect Of The Adoption And Implementation Of International Public Sector Accounting Standards (IPSAS) On The Accountability Of 11:30 - 12:00 Municipalities: A Study Of Bulawayo City Council Bukhosibenkosi Hlabano Moyo (Bulawayo Adventist High School, Zimbabwe AAFA2016 - 105: Adoption of automated market surveillance system and stock market efficiency: 12:00 - 12:30 Evidence in Nairobi securities exchange, Kenya Charity Njoka (Kenyatta University, Kenya) AAFA2016-70: Effect of Fraud Determinants On The Performance Of Deposit Money Banks In Nigeria 12:30 - 13:00 Kayode Fasua (Nigerian College of Accountancy, Nigeria) 13:00 - 14:00 LUNCH AAFA2016 - 79: Extractive Industries Transparency Initiative Impact On Mitigating Natural Resources Revenue Opacity 14:00 - 14:30 Olayinka Moses (Victoria University of Wellington, New Zealand) AAFA2016 - 77: Banking Sector Resilience And Stability In East Africa: Micro And Macro Prudential Analysis 14:30 - 15:00 Erastus Mbithi (Strathmore University, Kenya) AAFA2016 - 94: Carbon Markets: Have they worked for Africa? 15:00 - 15:30 Bernard Baimwera (Strathmore University, Kenya) AAFA2016 - 110: Assessment of the Heuristics and Gender Differences that Influence the Investment Decision Process of Married Couples in Kenya 15:30 - 16:00 Juliana Muteti (Strathmore University, Kenya AAFA2016 - 74: An Assessment of Bank Concentration and its Influence on Interest Rate Adjustment in the East African Community. 16:00 - 16:30 Moses Nyangu (Strathmore University, Kenya) 16:45 BUS DEPARTS FROM STRATHMORE UNIVERSITY, MADARAKA, TO WESTON HOTEL 16:00 - 19:00 Conference Registration, The Weston Hotel, Nairobi

3 DAY 2 WEDNESDAY 31 AUGUST 2016 Day Manager: Dr. Josephat Mboya / Dr. David Mathuva CONFERENCE VENUE: THE WESTON HOTEL, MAIN HALL 08:00 - 17:00 Registration at Weston Hotel Registration Desk

OPENING CEREMONY AND KEYNOTE ADDRESS 09:15 - 11:00 LENANA HALL

09:20 - 09:30 Welcome address by Professor Jane Ande, AAFA President. 09:30 - 09:40 Address by Dean of Strathmore University Business School, Dr. David Wang’ombe. 09:40 - 09:50 Address by Mr. Simon Sherry, Chartered Institute of Management Accountants (CIMA), UK. 09:50 - 10:00 Address and formal opening by The Vice-Chancellor of Strathmore University, Professor John Odhiambo. 10:00 - 11:00 Keynote Speech: Professor Holger Daske, Professor of Accounting & Capital Markets, University of Mannheim, Germany. “Reflections on the IFRS experiment and unchartered territories of accounting harmonization: Lessons learned and future research opportunities” 11:00 - 11:10 Conference official group photograph 11:10 - 11:30 REFRESHMENTS 11:30-12:30 Panel Discussion: Accountants and Accountability in the Public Sector: The Challenge in Africa Opening remarks by Chair, Ms Alta Prinsloo, Executive Director, Strategy, and Chief Operating Officer for the International Federation of Accountants ( represented by Mr. Vincent Tophoff, IFAC)

Panel members: • Mr. Edward Ouko, Auditor General, Kenya. • Mr. John Ndunyu, Public Sector partner, KPMG, Kenya. • Mr. Anthony Nzom, Association of National Accountants of Nigeria (ANAN). • Professor Trevor Hopper, University of Sussex, UK.

12:30 - 13:00 Panel discussion: Questions and Answers 13:00 - 14:00 LUNCH

4 PARALLEL SESSIONS I: 14:00 - 16:00

LENANA 1 LENANA 2 BOGOL BALLROOM - PANJ BOGOL BALLROOM - INYA

FINANCIAL ACCOUNTING, BANKING & FINANCIAL SERVICES AUDITING AND THE PROFESSION ECONOMICS & FINANCE REPORTING & DISCLOSURE Chair: Professor Jane Ande (University Chair: Dr Ibrahim Bedi (University of Chair: Professor Steve Letza (University Chair: Professor Ven Tauringana of Jos, Nigeria) Ghana, Ghana of Bournemouth, UK) (University of Southampton, UK) AAFA2016 - 04: Do Micro Finance PROFESSIONAL ACCOUNTANCY AAFA2016 - 75:How Do Opacity, PROFESSIONAL ACCOUNTANCY Banks serve as Preventive and DEVELOPMENT SESSION Competition and Business Models Affect DEVELOPMENT SESSION Curative Drug For Poverty Alleviation in Bank Risk-Taking? Evidence From Gombe Local Government Area,Gombe AAFA2016 - 10: Mandatory Audit Analysts’ Forecasts. AAFA2016 - 05: Who Pays and Who State, Nigeria? Rotation In Zambia: Is it Necessary? Samuel Fosu (University of Birmingham, Free Rides? Developing Countries Kabiru Shuaibu and Abubakar Yusuf Nathan Mbandama and Gilbertha UK), Collins Ntim (University of Adoption of International Financial (Gombe State University, Nigeria) Mulenga (The Copperbelt University, Huddersfield, UK) and William Reporting Standards. Zambia) Coffie(University of Ghana, Ghana Solomon Zori (Rotterdam School of AAFA2016 - 11: Analysis of Bank Management, Erasmus University, Performance in the Post Liberalization AAFA2016 - 33: An Investigation into AAFA2016 - 69: Bank Credit and Netherlands) and Privatization Era (Case of Zambia). The Problems of Forensic Audits in the Nigeria’s Economic Growth: An Impulse- Hillary Chanda, Justice Bwalya, Nigerian Public Sector. Response Analysis. AAFA2016 - 59: Corporate Governance Beenzu Siachinji and Bupe Mwanza Sunday Okaro and Gloria Okafor Gbalam Eze (Niger Delta University, Structures and Corporate Internet (The Copperbelt University, Zambia) (Nnamdi Azikiwe University, Nigeria) and Nigeria) Reporting in Africa: The Case of Kenya Grace Ofoegbu (University of Nigeria, and Tanzania. AAFA2016 - 13: Investigating the Real Nigeria) AAFA2016 - 82: Investor Sentiment and Nelson Waweru (York University, Triggers of Loan Default in Nigeria. Growth Expectation on Banks’ Stock Canada), Musa Mangena (Nottingham Clement Adewole, Job Mang, AAFA2016 - 91: Treasury Single Account Performance In Nigeria. Trent University, UK) and George K. AkintundeAyeni, Christopher Otubor (TSA) Implementation and Fraudulent Tajudeen Ayoola (Obafemi Awolowo Riro (Kimathi University College of and Innocent Kairo (University of Jos, Practices in Public Sector In Nigeria. University, Nigeria), Adewale Oyerinde Technology,Kenya) Nigeria) Michael Eyide (NnamdiAzikiwe (Tai Solarin University of Education, University, Nigeria) and Dominic Erah Ijebu Ode, Nigeria) and AdeyinkaIlori AAFA2016 - 67: Accountability and AAFA2016 - 36: Mobile Financial (University of Benin, Nigeria) (Babcock University, Nigeria) Transparency of Ghanaian Local Services as a Tool for Financial Literacy Authorities: Internet Financial Reporting in Developing Economies: Evidence AAFA2016 - 86: Exploring Upward AAFA2016 - 51: Alternative Legal Perspective. From Kenya’s Mobile Money Service Mobility of Women in Accounting Firms Institutions, Xinfang, and Finance. Redeemer Krah and Richard Amankwa (M-Pesa). in Ghana: Does a Glass Ceiling Exist? Wenxuan Hou (University of Edinburgh) Fosu (University of Professional Teresa Schuetzeichel (Technische Samuel N.Y. Simpson and Christabel A. Studies, Accra, Ghana) Universität München, Germany) L. Larkai (University of Ghana, Ghana)

16:00-16:30 REFRESHMENTS

5 PARALLEL SESSION II: 16:30 - 18:30

LENANA 1 LENANA 2 BOGOL BALLROOM - PANJ BOGOL BALLROOM - SOMOK PUBLIC & THIRD SECTOR FINANCIAL ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY & ACCOUNTING DEVELOPMENT WORKSHOP: REPORTING &DISCLOSURE SOCIAL ACCOUNTABILITY Chair: Dr. Clement Adewole (University WRITING RESEARCH Chair: Professor Holger Daske Chair: Professor Lesley Stainbank (University of of Jos, Nigeria) FUNDING PROPOSALS (University of Mannheim, Germany) Kwazulu-Natal, South Africa) AAFA2016 - 19: Social Networks, Chair: Mr. Vincent Tophoff (IFAC) PROFESSIONAL ACCOUNTANCY AAFA2016 - 01: From The Big Five To The Big Corruption and Institutions of Accounting, DEVELOPMENT SESSION Four? Exploring Extinction Accounting For The Auditing and Accountability. Co-Chairs: Professor Ekoja Rhinoceros. Joseph Phiri (The Copperbelt University, Benjamin Ekoja (University AAFA2016 - 24: The Effect of Jill Atkins (Henley Business School, UK), Warren Zambia) of Jos, Nigeria) & Professor Internal Audit Quality and Audit Maroun (University of the Witwatersrand, South Stephen Nkundabanyanga Fees on Accounting Information Africa), Barry Atkins (University of South Wales, UK) AAFA2016 - 60:Changes in (Makerere University, Uganda) Quality and Elisabetta Barone (Brunel University, UK) Accountability Practices in a Micro Augustine Donkor, Sally Mingle Finance Institution: An Institutional Professor Jane Ande (University Yorke and Kwadjo Appiagyei AAFA2016 - 35: An Examination of Environmental Entrepreneurship Perspective. of Jos, Nigeria): Fund Raising: (University of Ghana, Ghana) Accounting and Sustainability Reporting Practices of Widin Sha’ven (University of What you need to know, Do’s Four Gold Mining Companies in Ghana. Southampton, UK), Mathew Tsamenyi and Don’ts. AAFA2016 - 65: The Effect of George Tackie (University of Cape Coast, Ghana), (China Europe International Business Mandatory Adoption of IFRS on Cletus Agyenim-Boateng (University Ghana, Ghana) School, Ghana) and Nick Rowbottom Professor Ven Tauringana Value Relevance of Accounting and Clement Lamboi-Arthur (University of Cape (University of Birmingham, UK) (University of Southampton, UK): Information: Evidence From the Coast, Ghana) Practical Aspects of Research Nigerian Deposit Money Banks. AAFA2016 - 61:Regulatory Influences Grant Writing Godwin Ebirien (Ken Saro Wiwa, AAFA2016 - 44: Environmental Management and on Compliance to Mandatory Disclosure Polytechnic, Nigeria) Financial Performance: Evidence From Ghanaian Requirements: The Case of Savings and Manufacturing SMEs. Credit Cooperatives in Kenya. AAFA2016 - 27: Corporate Gabriel Ahinful (University of Bournemouth, UK) and David Mathuva (Strathmore University, The financial support of Governance Mechanism and Quality VenTauringana (University of Southampton, UK) Kenya) Makerere University Business of Financial Disclosure: Nigerian School, Uganda is gratefully Perspective. AAFA2016 - 56: Responsibility and Accountability: AAFA2016 - 23: Accrual-Based vs. Real acknowledged Olayinka Erin, Iyiola Ogundele Sacred Rituals and the Case of an Ebola Virus Earnings Management: The Role of (Covenant University, Nigeria) Outbreak in Nigeria. Corporate Governance. and Olaoye Ogundele (Babcock Chinyere Uche and Stuart Cooper (University of Kwadjo Appiagyei, Sally Yorke and University, Nigeria) Bristol, UK) Augustine Donkor (University of Ghana, Ghana)

19:30 - 21:00 WELCOME RECEPTION (LENANA HALL)

6 DAY 3 THURSDAY 1 SEPTEMBER 2016 Day Manager: Dr. Josephat Mboya / Dr. David Mathuva CONFERENCE VENUE: THE WESTON HOTEL

08:00 - 17:00 Registration at Weston Hotel Registration Desk PARALLEL SESSIONS III: 08:30 - 10:30

LENANA 1 LENANA 2 BOGOL BALLROOM BOGOL BALLROOM - INYA BOGOL BALLROOM - - PANJ SOMOK ECONOMICS & FINANCIAL FINANCIAL ACCOUNTING BANKING & FINANCIAL MARKETS &IFRS CORPORATE SERVICES CIMA SESSION: Chair: Professor Musa Mangena Chair: Professor Marco GOVERNANCE Chair: Dr. Philippe Lassou MANAGEMENT (Nottingham Trent University, UK) Trombetta (IE Business School, Chair: Professor (University of Guelph, Canada) ACCOUNTING & CONTROL Spain) Collins Ntim Chair: Mr. Simon Sherry AAFA2016 - 85: The FDI-Trade (University of AAFA2016-46: The Influence (Chartered Institute of Nexus: An African Perspective. PROFESSIONAL Huddersfield, UK) of Financial Innovation on the Management Accountants, UK) Charles Adjasi (University of ACCOUNTANCY Performance of Islamic Banks Stellenbosch, South Africa) DEVELOPMENT SESSION AAFA2016 - 88: in Kenya. PROFESSIONAL Evaluation of the Barbara Namiinda (Kenya ACCOUNTANCY AAFA2016 - 31: Price Delay and AAFA2016 - 15:The Reporting Effect of Qualification Methodist University, Kenya) DEVELOPMENT SESSION Trading Trends in Ten African Needs of Small and Medium- of Board of Directors Stock Markets. Sized Enterprises (including on the Performance of AAFA2016-76: Firm-Level Guest Talk - Professor Trevor Chris Musyoki (Sate Limited) Micro-Enterprises). Banks in Nigeria: An Determinants of Number of Hopper (University of Sussex, Lesley Stainbank (University of Empirical Analysis. Bankers by Listed Nigerian UK) Management Accounting AAFA2016 - 62: Determinants Kwazulu-Natal, South Africa) Emmanuel Oki-Umoru Firms Research in Africa of Performance of Securities (University of Jos, Etumudon Asien (Federal Exchanges in East Africa. AAFA2016 - 83: A Case Study on Nigeria) University Otuoke, Nigeria AAFA2016-41: Strategic Godfrey Akileng, Eric Nzibonera the Effect of Reporting Incentives Management Accounting: Role and Abbot Anthony Ogwang on IFRS Compliance by Unlisted AAFA2016 - 103: AAFA2016-57: Consequences of League Tables in Integration (Makerere University, Uganda) Companies in South Africa. Free Cash- of Treasury Single Account of Theoretical Frameworks and Thando Loliwe (University of Flow, Managerial Policy on Nigerian Commercial Research Agenda. Limpopo, South Africa), Nelson Ownership and Banks Shareholders’ Wealth. Patrick Ojera (Masinde Muliro Waweru (York University, Agency Cost: Olayinka Moses (Victoria University of Science and Canada), Enrico Uliana Evidence from University of Wellington, New Technology, Kenya) (University of Cape Town, South Nigerian Listed Zealand), Dimu Ehalaiye Africa) Conglomerate Firms. (Massey University, New Jibril Yero and Murtala Zealand), Kayode Olusola Lawal (Ahmadu Bello Fasua (Nigerian Colleage of University, Nigeria) Accountancy, Nigeria) and Sebastian Seddi Maimako (University of Jos, Nigeria)

7 PARALLEL SESSIONS III: 08:30 - 10:30

LENANA 1 LENANA 2 BOGOL BOGOL BALLROOM- INYA BOGOL BALLROOM- SOMOK BALLROOM- PANJ ECONOMICS & FINANCIAL FINANCIAL ACCOUNTING BANKING & FINANCIAL CIMA SESSION: MARKETS &IFRS CORPORATE SERVICES MANAGEMENT Chair: Professor Musa Mangena Chair: Professor Marco GOVERNANCE Chair: Dr. Philippe Lassou ACCOUNTING & CONTROL (Nottingham Trent University, UK) Trombetta (IE Business School, Chair: Professor (University of Guelph, Canada) Chair: Mr. Simon Sherry Spain) Collins Ntim (Chartered Institute of AAFA2016 - 72: Does the (University of AAFA2016-64: Analysis of Management Accountants, UK) Announcement of Treasury Single PROFESSIONAL Huddersfield, UK) the Adoption and Usage of Account (TSA) Adoption Influence ACCOUNTANCY POS Terminals by Hotels in PROFESSIONAL Abnormal Return on Share Prices DEVELOPMENT SESSION Jos Metropolis, North-Central ACCOUNTANCY of Listed Deposit Money Banks in Nigeria DEVELOPMENT SESSION Nigeria? AAFA2016 - 54: Financial Clement Adewole, Akintunde Salisu Abubakar (Ahmadu Bello Statements Comparability Ayeni and TsembaBako AAFA2016-107: An Exploratory University, Zaria, Nigeria), Lawal between NGAAP and IFRSs (University of Jos, Nigeria) Study of Management Control Ibrahim (Federal University of Listed non-financial Firms in and Accountability Practices in Gusau, Nigeria) and Nurudeen Nigeria. CSR Foundations: The Case of Jimoh (Ahmadu Bello University, Lukman Ojedele Lawal (Gombe an African Emerging Economy. Zaria, Nigeria) State University, Nigeria), Raja Vinesh Sannasee, Tajudeen Lawal (Kwara State Neeveditah Pariag-Maraye University, Nigeria), Habib (University of Mauritius, Abdulkarim (Gombe State Mauritius) and Teerooven University, Nigeria) and Maroof Soobaroyen (University of Maroof Ola Mohammed (Federal Essex, UK) Polytechnic, Bali, Taraba State, Nigeria) AAFA2016-26: Zero- Based Budgeting: Pathway AAFA2016-53: Effect of Firm to Sustainable Budget Characteristics on Compliance Implementation in Nigeria. with International Financial Francis Udeh (Nnamdi Azikiwe Reporting Standards: Evidence University, Nigeria), Adeyemi from Nigerian Listed Financial Sopekan (Nigerian Engineering Services Companies. Design Development Institute, Loraver Tsegba and Joy Nigeria) and Azubuike Oraka Semberfan (Federal University of (Nnamdi Azikiwe University, Agriculture, Nigeria) Nigeria)

10:30 - 11:00 REFRESHMENTS

8 PARALLEL SESSIONS IV: 11:00 - 13:00

LENANA 1 LENANA 2 BOGOL BALLROOM- BOGOL BALLROOM- INYA BOGOL BALLROOM- SOMOK PANJ ETHICS & ACCOUNTING AUDITING & ASSURANCE ENTREPRENEURSHIP TAXATION & FINANCE SESSION FRANCOPHONE* EDUCATION Chair: Professor Stephen Chair: Professor Mathew Chair: Professor Ekoja President: Mr. Heri Chair: Dr. Yohana Jugu Nkundabanyanga (Makerere Tsamenyi (China Europe Benjamin Ekoja (University of Rakotovololona (University of Jos, Nigeria) University, Uganda) International Business Jos, Nigeria) (Rennes School of Business, School, Ghana) France) AAFA2016-08: Value, Relevance PROFESSIONAL PROFESSIONAL and Ethical Sensitivity Of ACCOUNTANCY AAFA2016-43: Financial ACCOUNTANCY * French speaking session. Students in Ken Saro Wiwa DEVELOPMENT SESSION NGOs as a Means DEVELOPMENT SESSION Polytechnic, Nigeria. to Inancial inclusion AAFA2016-115: Comment Ferry Gberegbe, Gabriel Idornigie AAFA2016-25: The Effects and Successful AAFA2016-108: Effect of Tax résoudre les insuffisances de and Lilian Nkanbia-Davies (Ken of Internal Audit Function on Entrepreneurship: An Fairness on Tax Compliance professionnels dans le secteur SaroWiwa Polytechnic, Nigeria) Tax Avoidance and Earnings exploratory study. Behaviour of Corporate des services financiers et Quality Marco Trombetta (IE Taxpayers in Kenya comptables aux entreprises AAFA2016-37: Gender Variations Sally Mingle Yorke, Kwadjo University Business Farida Abdul (Kenyatta en AfriqueSubsaharienne: in the Ethical Perceptions of Appiagyei, Augustine Donkor School, Spain), University, Kenya) and David conditions à unecroissance Business Students - Evidence and Mohammed Amidu Maria Luque and Pablo Wang’ombe (Strathmore durable et enjeux pour from Nigeria. (University of Ghana, Ghana) Casadio (Financieros sin University, Kenya) l’éducation. Samuel Akanno, Hasiya Ahmed Fronteras, Spain Heri Rakotovololona (Rennes Gangwaso, Ferdinand Che and AAFA2016-89: Transfer AAFA2016-49:Adoption of School of Business, France) Abubakar Radda, Pricing In The Oil And AAFA2016-58: Credit the Electronic Fiscal Devices (American University of Nigeria, Gas Industry In Ghana: Terms as a Mediator of (EFDs) by the Business AAFA2016-113: Multinationales Nigeria) Interventions By Internal Information Symmetry Community in Tanzania. et Respect des Droits Humains Auditors Against Anti- and Credit Accessibility Siasa Mzenzi, Mariam Alain KenmogneSimo (Centre AAFA2016-14: The Usefulness Avoidance Tax Practices by Small Enterprises in Nchimbi, Deogratius Africaind’Etudes Supérieuresen of Facebook and Twitter in a First Ibrahim Bedi (University of Uganda. Mahangila, Simon Edward and Gestion, Senegal) Year Accounting Course. Ghana, Ghana Laura Orobia (Makerere Said Suluo (University of Dar Lesley Stainbank and Kerry-Lee University, Uganda), es Salaam, Tanzania AAFA2016-114: Gurr (University of Kwazulu-Natal, AFA2016-28: Enterprise Nelson Kataza (Bank of Développement Participatifet South Africa) Risk Management And Firm Uganda, Uganda), Nixon AAFA2016-71: The Incrémentaldansles Performance: Evidence Kamukama (Mbarara Implementation of Value Added Réformesde Comptabilitédes From The Financial Sector In University of Science and Tax (VAT) in Ethiopia: Municipalités: Facteurs de Nigeria. Technology, Uganda) Adisu Fanta Bate Facilitation de Succèsdansle Olayinka Erin, Olumakinwa and Johnson Ssekakubo (Madawalabu University, Contexte Africain? Opeoluwa (Covenant (Makerere University, Ethiopia) Philippe Lassou (University University, Nigeria) and Uganda) of Guelph, Canada), Trevor Olaoye Ogundele (Babcock Hopper (University of University, Nigeria) Sussex, UK), Teerooven Soobaroyen(University of Essex, UK) andAndrew Wynne

9 PARALLEL SESSIONS IV: 11:00 - 13:00

13:00 - 14:00 LUNCH

10 PARALLEL SESSIONS V: 14:00 - 16:00

LENANA 1 LENANA 2 BOGOL BALLROOM - PANJ BOGOL BALLROOM - SOMOK CORPORATE SOCIAL RESPONSIBILITY& BANKING & FINANCIAL SERVICES CORPORATE GOVERNANCE SOCIAL REPORTING Chair: Dr. Clement Adewole (University of Jos, Chair: Dr. James McFie PAPER Chair: Dr. David Wang’ombe Nigeria) (Strathmore University, Kenya) DEVELOPMENT (Strathmore University, UK) WORKSHOP AAFA2016-93: Interest Rate, Conditional AAFA2016-02: Effects of Corporate Governance Chairs: Professor AAFA2016-109: A Study of Community Heteroscedasticity and the Rate of Volatility on Corporate Profitability: Evidence from Mathew Tsamenyi Responsibility Activities by Ghanaian Rural Decay: An International Evidence. Nigerian Banks. (China Europe Community Banks. William Coffie (University of Ghana, Ghana), AminuBrimah, Jimoh Oladipo (University of International Business Karim Sorour (University of Northumbria, UK), Samuel Fosu (University of Birmingham, UK) Ilorin, Nigeria)and Lukman Oladejo (Federal School, Ghana) Mark Boadu (University of Education, Ghana) and Ibrahim Bedi (University of Ghana, University, Dutsin-Ma, Nigeria) and Teerooven Soobaroyen (University of Ghana) Essex, UK) AAFA2016-07: Moving From Corporate Professor Collins AAFA2016-81: Management Quality and ‘Governance’ to Corporate ‘Governing’: The Ntim (University of AAFA2016-63: The Effect of Human Capital on Financial Distress: Empirical Evidence from Case of Nigeria. Huddersfield, UK): the Market Valuation of Banks in Nigeria. the Nigerian Banking Sector. Steve Letza (University of Bournemouth, UK) Gospel Chukwu (KenSaroWiwaPolytechnic, Tajudeen Ayoola (Obafemi Awolowo Seeking publication Nigeria) and Benjamin Osisioma University, Nigeria) AAFA2016-45: The Relationship between in peer-refereed (NnamdiAzikiwe University, Nigeria) Audit Committee and Audit Quality among academic journals AAFA2016-87: Evaluation of the Effects of the Companies Listed on the Nigerian Stock and how to address AAFA2016-22: CSR: Role Of Corporations Chief Executive Officers (CEO) Tenureand Exchange. comments by Under The New Indian Companies Act. Bank Performance In Nigeria. Ajibola Desu (OlabisiOnabanjo University, reviewers. Rajeev Sharma and Rajeev Saxena Emmanuel Oki-Umoru (University of Jos, Nigeria) and Ayokunle Odusina (Abraham (University of Rajasthan, India) Nigeria) Adesanya Polytechnic, Nigeria)

AAFA2016-73:To What Extent is Corporate AAFA2016-34: Customers’ Perceptions AAFA2016-55: Impact of Corporate Governance Social Responsibility influenced by Firm towards Investment in Post Office Schemes: on the Performance of Deposit Money Banks Characteristics? Evidence from Listed An Indian Substantiation. (DMBs) in Nigeria Conglomerates in Nigeria Vinod Kumar Bhatnagar (Prestige Institute of Lukman Lawal (Gombe State University, Salisu Abubakar and Abdulazeez Abubakar Management, India), Prakash Sharma and Nigeria), Tajudeen Lawal (Kwara State (Ahmadu Bello University, Nigeria) Rajeev Sharma (University of Rajasthan, University, Nigeria), Dogara Ibrahim Abdulmalik Jaipur, India) and Aminu Babangida (Nuhu Bamalli Polytechnic, Nigeria)

16:00 - 16:15 REFRESHMENTS LENANA HALL 16:15 - 17:30 ANNUAL GENERAL MEETING OF THE AFRICAN ACCOUNTING AND FINANCE ASSOCIATION LENANA HALL 19:00 - 23:00 GALA DINNER & CLOSING CEREMONY WESTON HOTEL, LELAI RESTAURANT

11 DAY 4 FRIDAY 2 SEPTEMBER 2016 Day Manager: Dr. Helen Otieno

07:00AM - 5:00PM LONG EXCURSION - The Crescent Island - Naivasha (2 hours road trip from Nairobi) Extra Cost - USD $ 50 (inclusive of lunch)

08:30AM - 3:00PM SHORT EXCURSION - Nairobi National park, Karen Blixen / Kazuri factory (45 Minutes to venue) Extra Cost USD $ 50 (inclusive of lunch)