Stephen Ojeka

Stephen Ojeka
Covenant University Ota Ogun State, Nigeria · Department of Accounting and Covenant University Centre for Research Innovation and Development

Ph.D ACTI FCIA SPMIIM

About

55
Publications
62,212
Reads
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571
Citations
Citations since 2016
40 Research Items
521 Citations
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2016201720182019202020212022020406080100120
2016201720182019202020212022020406080100120
2016201720182019202020212022020406080100120
Introduction
Stephen Ojeka currently works at the Department of Accounting, Covenant University Ota Ogun State, Nigeria. Stephen does research in Corporate Governance, Audit Committee, Accounting Technologies, Accounting Education, Taxation and Public Finance. Their current project is 'Audit, financial reporting and corporate governance'.

Publications

Publications (55)
Article
Full-text available
In Nigeria, tax income collection has become a crucial policy goal for the government. The influence of tax reforms and digitalization on government income in Nigeria is therefore investigated. The study focuses on evaluating the distributional outcomes of tax revenue and digitalization on both federal and state government revenues. An ex post fact...
Article
This study explores whether increasing Information and Technology Communication (ICT) boosts government revenue mobilization for sustainable development in 48 Sub-Saharan African countries from 2004 to 2020. While total tax revenue non-resource as a percentage of GDP and tax revenue as a percentage of GDP are used to proxy for tax revenue mobilizat...
Article
Full-text available
This study explored the influence of the governance cost on financial service efficiency in Nigeria. The recurrent collapse of reputable companies and banks due to agency problems have motivated this investigation. The study empirically sampled 40 financial service firms from the 50 firms registered on the stock market. The study adopted an ex-post...
Conference Paper
Full-text available
This study examines revenue mobilization and its implications for the growth and development of higher education. The study drew on reports from existing literature on the subject via scientific databases. The data acquired from these sources was theoretically examined in accordance with the study's goal. The research highlights the necessity for t...
Article
Introduction: Anthropometric parameters refer to several quantitative measurements of the body adipose and muscle composition. It serves as an important indicator of nutritive status and physical fitness among adults as well as children. Aim: This research aims to ascertain the relationship between anthropometric parameters and fasting blood sugar...
Article
Introduction: Globally, reports on diabetes, hypertension and other cardiovascular diseases have shown to pose a major pitfall of health challenge, resulting in mortality especially among middle and low-income groups in developing countries. Aim: This research was therefore undertaken to determine the variation in blood glucose and blood pressure d...
Article
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This paper intends to examine how interactions between equal distribution of resources and the information and communication technology (ICT) influence inclusive human development (inequality-adjusted human development) for 81 countries from middle-income countries within the period 2005–2017. We use a double-censored Tobit regression as it account...
Article
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There has been a huge and deluge of risk threatening industries at an unequalled magnitude in recent times. As such, the board of directors and senior executives are increasingly expected to manage their various organizations' risk portfolios, affecting their financial performance. This has led to the assigning of the risk assessment role to the au...
Preprint
Full-text available
This study explores the impact of diverse economic restrictions on currency performance. We assess a panel dataset of 30 African countries for the period 1990–2010. Our empirical evidence is based on the fixed effect regression and the Quantile regression approach. We find that the United States, European Union, economic and intensity sanctions wea...
Article
Aim: This present study was carried out to ascertain the influences of ABO and Rhesus blood groups on blood pressure and hypertension among normotensive and hypertensive patients attending cardiologic clinic in Niger delta University Teaching Hospital, Okolobiri in Yenagoa Local Government Area of Bayelsa State Nigeria. Study Design: Cross sectiona...
Article
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The sub-Saharan African region is characterized by a high relative degree of openness to trade. The region is also identified with increased inflows of foreign investments with no significant welfare improvement. Economic development emphasizes that the lack of domestic investment in the developing economies could be boosted by trade openness and i...
Article
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This study investigates the influence of audit committee characteristics on the sustainability disclosure among the Nigerian listed banks. Using the Fixed Effect regression estimator of panel data for ten (10) listed banks in Nigeria over the period of 2014–2016, the result shows that the influence of audit committee independence and gender diversi...
Article
Africa like other developing continents has the representation of limiting gaps of foreign exchange, investment and human capital skills. Sustainable development emphasizes that for the limits of both foreign exchange and savings to be reduced, there is need for Foreign Direct Investment (FDI) to flow inclusive of, foreign skills and technology dif...
Article
Full-text available
This study highlights the effect of corporate governance structure and bank externalities on non-performing loans in Nigeria covering the period 2009–2017. This study constructs corporate governance index for Nigerian Banks using Principal Component Analysis to establish the influence of corporate governance structure on non-performing loans. This...
Article
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This paper extends the prior studies on corporate performance by empirically exploring the impact of overall corporate governance structure on firm performance. To unveil the objective of this study, firstly corporate governance index is built using Principal Component Analysis with 6 (six) identified corporate governance mechanisms from prior stud...
Article
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We examine the effect of corruption perception and institutional quality on the performance of firms based on the extracted data for 135 listed companies in Nigeria with timeframe 2013-2017. We first use the Transparency International Corruption Perception Index for the baseline analysis, which evaluates the public officials and politicians' corrup...
Article
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This data article is related to the research article "Chief Financial Officer Roles and Enterprise Risk Management: An Empirical Based Study" Ojeka et al. (2019). The study explores the impact of CFO roles on the execution of ERM strategies sampled with Nigerian financial institutions for the period of 2013-2017. The study develops three distinct i...
Article
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The study investigates the influence of International Financial Reporting Standards adoption, using accounting performance measure, to determine the CEO pay in listed banks in Nigeria. The audited annual financial statements of listed banks in Nigeria covering the period of 2009–2015 are analyzed. Fixed effect model, viz panel data analysis is adop...
Article
Full-text available
This study investigates the influence of CFO roles on the implementation of ERM initiatives in a sample of Nigerian financial institutions (between 2013-2017). We develop three distinct factors representing the CFO roles namely CFO power, CFO experience and CFO knowledge using principal component factoring. Like prior work, we measure ERM component...
Article
Full-text available
This study empirically examined the impact of audit committee objectivity (contingent on CEO Power) on the quality of financial reporting in the Nigerian Banking Sector. The study adopted a survey research approach and secondary data extracted from financial statement. The OLS and LSDV analysis were used to investigate the impact of Audit Committee...
Article
Full-text available
The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company’s governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting sc...
Article
Full-text available
This study aims to examine the opinions of Zenith Bank employees on the value, content and processes, as well as the challenges of Integrated Reporting (IR) in Nigeria with the hope of highlighting recommendations to encourage organizations to adopt it. Ninetyeight employees responded to our survey. Generally, the respondents agree that IR has valu...
Article
Recent corporate failures in the Nigerian Financial Sector and the resultant effect on the market performance of listed firms necessitated the review of the existing codes of corporate governance in Nigeria. The research study therefore explored the relationship between corporate governance mechanisms and market performance using four corporate gov...
Article
Full-text available
The inclusion of an accounting expert in the audit committee has been seen as a major feat recorded in the Nigerian Security and Exchange Commission Code reform in 2011. The code mandated all listed firms in Nigeria to make sure that at least one member possesses accounting skill that could help the committee perform its functions effectively. This...
Article
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Academics and business practitioners have extensively debated the dramatic increase in institutional ownership and the sudden interest of institutional shareholders in corporate governance. This paper examined the relationship that exists between institutional shareholder engagement and financial performance of selected listed firms in Nigeria. Thi...
Article
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This study examines whether International Financial Reporting Standards (IFRS) adoption has impacted significantly on Foreign Direct Investments (FDI) in Nigeria. The study specifically investigates the views of the preparers and users of annual reports based on the impact of foreign investors on quoted companies that adopted IFRS in Nigeria. The p...
Article
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Finance is a major key element in fostering growth and development of a company and financial managers look mainly to the money and capital market for various term funds. The Nigerian money market has lagged behind in performing its intermediation role in providing such needed funds to the companies thus, limiting their operations. Against this bac...
Chapter
The research work borders on e-government and environmental bonuses in Nigeria and United Kingdom The study examines whether the use of online government services could produce significant savings in the use of papers, filing cabinets, folders and shelves in offices. The study specifically seeks to find out whether there is significant difference i...
Chapter
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Nigeria like most other African countries is facing a lot of challenges in terms dwindling revenue base. Currently, Nigeria derives about 90 percent of her revenue from oil proceeds. However, considering the sharp drop in the price of crude oil in the international market, there is an urgent need for the government to expand its tax net in order to...
Chapter
Research has shown that governments function better through the creation of public agencies to serve specific needs of citizens in a country. In this regard, public agencies are referred to as specialized units or structures put in place by the government to carry out services needed to facilitate development in any society. Past experiences have s...
Chapter
One of the core responsibilities of any government to its citizens is financial accountability and transparency. This is to re-assure the stakeholders that the government is people oriented and enables the stakeholders to hold the government in power accountable to its electoral promises. In Nigeria therefore, financial dealings of the government a...
Chapter
Most governments all over the world exist mainly to formulate and implement policies to improve upon the living standard of citizens. Research has shown that citizens are more likely to support the policies implemented by government when their inputs are taken into consideration at the formulation stage. However, one of the reasons most public poli...
Article
Full-text available
Financial reporting has always been an important factor for investment decision making of shareholders and other stakeholders of a firm in considering returns that have been made or expectation of what should be made. This study investigates empirically, the relationship between financial reporting disclosures in annual reports and the performance...
Conference Paper
Full-text available
The basic goal of Accounting is to provide enabling accounting information for reliable decision-making. The quality level of this accounting information comes from the company's governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, a...
Article
Full-text available
Corporate governance disclosure is a voluntary requirement for companies in Nigeria. Some companies have disclosed their level of adherence under a separate heading in the published financial reports of the company, while some do not report and some partly disclose their level of adherence. What factors could therefore be responsible for voluntary...
Article
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Audit committee financial expertise is vital to the quality of financial reporting. This study empirically investigates the impact of audit committee financial expertise on the quality of financial reporting. The financial reporting quality was measured by reliability (total accrual quality) and relevance (audit report lag). Fifteen money deposit b...
Article
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Audit Committee role is very important to the protection of shareholders and other stakeholders interests. This research study explores the influence of audit committee effectiveness on firm's performance using four characteristics: independence, financial expertise, size, and meetings of the audit committee. The performance measures were Return on...
Article
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This research work tries to establish if any relationship exists between the growth of SMEs and the tax policy environment within which they operate. Using business sustenance and expansion as indices of growth, it analyzes responses obtained questionnaires distributed to SMEs in Zaria, North Central Nigeria. Sampling for the survey was done using...
Article
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Tax is an important stream of revenue for government's development projects. However, tax compliance among SMEs is poor. Therefore, this study was conducted using SMEs in Zaria, North-Central Nigeria to evaluate and rank the factors that encourage non-compliance with tax obligation by SMEs. It was found that high tax rates and complex filing proced...
Article
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Electronic banking has been around for some time in the form of automatic teller machines and telephone transactions. More recently, it has been metamorphosed by the Internet with a new look and delivery channel for banking services that benefits both customers and banks. The objective of this paper is to find out the correlation between the antici...
Article
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In Nigeria, Banks’ multifaceted and pivotal role in the economic system has attracted regulatory attention in aneffort to inspire sound corporate governance standards and address the unique features of risks faced by creditinstitutions. The composition of the board of directors therefore constitutes one of the most essential corporategovernance the...
Article
Full-text available
Small and Medium Enterprises play a very important role in development of the Nigerian economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead to poverty alleviation and national growth. Tax policy is one of the factors that constitute the...
Article
Full-text available
This paper looks at the Nigeria's position on the democratic index with the objective of finding out whether twelve years of democratic rule has qualified Nigeria to be regarded as a democracy in the comity of nations. The method used was the democracy index with a weighted average based on the answers to 60 questions. The questions are grouped int...

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Projects (3)
Project
The project is expected to unveil the role of good governance on public financing for achieving sustainable development goals in Sub-Saharan African countries