Elewechi Okike

Elewechi Okike
Academy for Excellence in Education

PhD, MPhil, MSc, BSc

About

57
Publications
81,350
Reads
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427
Citations
Introduction
Professor Elewechi Okike is the former Head of Accounting and PhD Research Director at Sunderland Business School. She is currently the Director of the International Centre for Research in Accountability and Governance, and Chief Executive of the Academy for Excellence in Education. She researches and publishes in the areas of corporate governance, international comparative studies in auditing, corporate governance and the general areas of business and management.
Additional affiliations
August 2013 - present
Academy for excellence in Education
Position
  • Chief Executive
Description
  • I am the Chief Executive of Academy for Excellence in Education (AFEXED), an education and training consultancy, and also the Director of the International Centre for Research in Accountability and Governance (CENTRAG)
August 2013 - present
Independent Researcher
Position
  • Managing Director
September 1996 - July 2013
University of Sunderland
Position
  • Research Students' Manager
Description
  • I was Head of Accounting and Finance between 1996 and 2000 and between 2001 and 2002. Other roles I assumed include: Internal Quality Manager, Quality Assurance Manager, Equality and Diversity Manager and Research Students' Manager

Publications

Publications (57)
Article
Full-text available
This study contributes to the literature by providing a sub-Saharan African economy perspective on the relationship between corporate governance and earnings management, based on evidence produced from the accounts of listed companies in one of Africa's largest economies, Nigeria. Using the Modified Jones model to estimate the discretionary accrual...
Article
Full-text available
No country exists in isolation, and as developing countries like Nigeria aspire to 'international' standards of accountability and governance suited to the developed economies, they are confronted with the reality that it is difficult to separate the socio-cultural context in which they operate from the external pressures to conform. This literatur...
Conference Paper
Full-text available
This paper examines the importance of adequate education and training in achieving effective corporate governance and financial accountability in Nigeria. It examines the various forms of training available to those charged with corporate governance and financial accountability, and posits that if developing countries like Nigeria are to attain the...
Article
Full-text available
Accounting ethics training is pivotal for future accountants; hence, the rationale for its inclusion in the curriculum of accounting undergraduates. Different teaching methods which may either be passive or active are adopted in teaching accounting ethics. Students are not usually required to assess the most effective teaching methods that help the...
Article
Full-text available
This study examines whether an ethics intervention curriculum (EIC) influences the ethical awareness of undergraduate accounting students. The ethics intervention curriculum is designed to teach students about ethical behaviour in the workplace. An experiment using final year students at five faith-based private universities in Nigeria was conducte...
Article
This study examines whether an ethics intervention curriculum (EIC) influences the ethical awareness of undergraduate accounting students. The ethics intervention curriculum is designed to teach students about ethical behaviour in the workplace. An experiment using final year students at five faith-based private universities in Nigeria was conducte...
Chapter
The chapter presents a synopsis of the current state of corporate governance in Nigeria, the largest economy in Africa, and the third largest member of the Commonwealth of Nations. Since Nigeria gained independence on 1 October 1960, the economy has been shaped by the experimentation with different styles of leadership and government, and has had a...
Chapter
Full-text available
The chapter presents a synopsis of the current state of corporate governance in Nigeria, the largest economy in Africa, and the third largest member of the Commonwealth of Nations. Since Nigeria gained independence on 1 October 1960, the economy has been shaped by the experimentation with different styles of leadership and government, and has had a...
Chapter
Full-text available
The UK is an important member of the Commonwealth of Nations, more so, as the Queen is the head of the Commonwealth. In the 19th and 20th centuries, when the British Empire spread across different continents, all the countries that were under British rule had to adopt British company law. Although the company in many of these countries have develop...
Chapter
Full-text available
The chapter presents a synopsis of the current state of corporate governance in Nigeria, the largest economy in Africa, and the third largest member of the Commonwealth of Nations. Since Nigeria gained independence on 1 October 1960, the economy has been shaped by the experimentation with different styles of leadership and government, and has had a...
Book
Full-text available
The need for good governance is now internationally recognised because of the high correlation between corporate governance and investor decisions. Commonwealth (CW) member states are aware that to develop their economies, they need good governance and integrity, which are pillars for better economic and investment climate. This book, Corporate Go...
Book
Full-text available
The need for good governance is now internationally recognised because of the high correlation between corporate governance and investor decisions. Commonwealth (CW) member states are aware that to develop their economies, they need good governance and integrity, which are pillars for better economic and investment climate. This book, Corporate Go...
Research
Full-text available
Abstract With increased pressures for globalization, technological developments and competition in the global market, most international companies have been searching outside their internal boundaries in order to build on their competitive capabilities. As a result, there has been a dramatic increase in strategic alliances (SA), mergers and acquis...
Conference Paper
Full-text available
Purpose: In the face of a necessity for increased ethics education globally, there lies a controversy as to whether learning ethics holds any value at all. This debate has ensued because ethical decisions bother on character formation of individuals which may be influenced by certain background and environmental factors. The collapse of moral value...
Article
Full-text available
This study contributes to the literature by providing a sub-Saharan African economy perspective on the relationship between corporate governance and earnings management, based on evidence produced from the accounts of listed companies in one of Africa’s largest economies, Nigeria. Using the Modified Jones model to estimate the discretionary accrual...
Conference Paper
Full-text available
The PwC Excellence in Audit Education Programme All students of accounting are expected to take one or more courses in auditing. Yet because of its practical nature, auditing is difficult to teach or to be understood in a classroom environment. This realisation of the practical nature of auditing has generated much discussion about auditing educat...
Conference Paper
Full-text available
ABSTRACT No country exists in isolation, and as developing countries like Nigeria aspire to ‘international’ standards of accountability and governance more suited to the more developed economies, they are confronted with the reality that it is difficult to separate the socio-cultural context in which they operate from the external pressures to con...
Conference Paper
Full-text available
Manuscript Type: Empirical Research Question/Issue: This study investigates the relationship that exists between corporate governance and earnings management of some selected companies listed on the Nigerian Stock Exchange. The study examines whether CEO duality, board size and audit committee independence are able to restrain earnings management p...
Article
Full-text available
This paper is the first study which examines the rationale behind the adoption of corporate governance codes, the requirements of the codes and their operationalisation, and the effectiveness of the codes in addressing corporate governance abuses in the turbulent and endemically corrupt environment of sub Saharan Africa (Nigeria).It examines the ex...
Chapter
Full-text available
Businesses around the world need funds from investors for growth and expansion. However, potential investors will only consider investing in a business that is financially sound and has the potential for growth and continuity. The published annual report and accounts of the business and other publicly available information about the business gives...
Article
Full-text available
Using a corporate governance scorecard (Corp-Gov Score) measuring twenty-six areas of corporate governance best practices in four UK banks, this study examined whether improved levels of corporate governance led fro higher levels of firm performance within the UK banking industry over the time period 1999-2006. The twenty-six measures were split in...
Chapter
Full-text available
Accountability in all facets of the economy is an essential ingredient to the economic development of any nation. But achieving adequate accountability in Nigeria has been a major problem which various governments have had to contend with, because of widespread corruption in almost all spheres of public and private endeavours (Okike 2004). However,...
Article
Full-text available
It is generally believed that poor corporate governance has been the Achilles' heel of many corporations in both rich and poor nations. This is particularly true of Nigeria, where corruption is endemic. However, following the change of government in 1999, the Federal Government is keen to attract foreign investments into the country. Given the high...
Conference Paper
Full-text available
The promulgation of international accounting and auditing standards around the world has been driven mainly by the need to increase investment efficiency, and allowing for the free movement of liquid cash, as investors seek new value creating opportunities, particularly in new emerging markets of the world. However, pertinent to the investment phil...
Article
Full-text available
The recent collapse of Enron and revelations of unethical behaviour by members of the board of large corporations in the USA have reopened the debate about the credibility of the auditing profession and their usefulness in establishing confidence in the capital markets. In the case of Nigeria, the promulgation of the Companies and Allied Matters Ac...
Article
This paper reports the results of an examination of the audit reports on each of 45 large listed companies for the period 1978–1989. The results reveal that these audit reports contained other information besides those mandated by statute. The paper also provides evidence about the extent to which IFAC's rules are gaining international acceptance w...
Conference Paper
Full-text available
This paper examines the impact of information technology (IT) in the financing of SMEs. In the UK alone 99.8 percent of all enterprises fall within the SME sector. In recognition of the vital role the sector plays in the economy, in 2000, the UK Government made a budget allocation of £40 billion to the small business sector of which £1.5 billion we...
Conference Paper
Full-text available
This paper examines current initiatives to promote good standards of corporate governance in the Commonwealth, following the establishment of the Commonwealth Association for Corporate Governance (CACG) in 1998. These initiatives embrace corporate governance mechanisms in both the public and the private sectors in Commonwealth countries. The paper...
Conference Paper
Full-text available
Article
This note provides a brief description, appraisal and critique of the Coopers & Lybrand 'Excellence in Audit Education' programme, a joint venture between the Coopers & Lybrand Foundation and senior auditing academics in the USA. The programme was initiated in 1985 to assist university accounting departments in identifying and implementing ways to...
Article
Using the audit reports on the accounts of 45 large listed companies for the period 1978 to 1989, this paper presents the results of a longitudinal study of the disclosure quality of auditors' reports issued in Nigeria. The study attempts to provide an explanation for the now repealed "curious" provision of the Companies and Allied Matters Decree (...
Conference Paper
Full-text available
By examining corruption within its social context and its influence on the role of auditors in Nigeria, this longitudinal study attempts to demonstrate that the propensity of auditors to qualify their reports is influenced by their reporting environment. The paper suggests that given the inappropriateness of the ‘imported’ accountability process us...
Conference Paper
Full-text available
Auditing is a practical subject which is difficult to understand and appreciate in a classroom environment. Also, changes in the business and accounting environment call for curricular and pedagogical reform in accounting and auditing education, and for closer collaboration between the academe and practitioners. In response to this challenge, the...
Article
The Auditing profession in Nigeria is at crossroad. It has changed significantly from strict emulation of the UK practice to becoming an indigenous profession. In this process, the auditing profession with its coordinating body (the Institute of Chartered Accountants of Nigeria (ICAN) has confronted many challenges to its legitimacy. A unique and c...
Article
This investigation was undertaken to find out whether published Annual Reports of reporting entities in Nigeria now contain more information than previously, and if so, to find out the extent of improvement of the information content of such reports. Also, the investigation examined the extent to which annual reports now comply with the statements...

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