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Department: Accounting

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Dr. Onatuyeh,, Aruobogha Edwin

Profile

Publications

  1. Onatuyeh, E.A. (2026) Dividend policy, firm size and performance of listed firms in the capital market in Nigeria, Analytical Journal of Administration and Management , 2(2), 1-18

  2. Onatuyeh, E. A. (2026) Women directors and financial reporting quality: Moderating effect of firm size, Journal of Accounting and Financial Management , 12(6), 101-124

  3. Onatuyeh, E. A. (2025) Tax Revenue Streams and Nigeria’s Manufacturing Sector Output: Empirical Insights on the 2025 Tax Reforms Act, International Journal of Business , 13(3), 128-139

  4. Onatuyeh, E. A. (2025) Impact of financial reporting on bank performance In Nigeria, International Journal of Innovative Finance and Economics Research, 13(3), 87-101

  5. Olayinka, C. O., Olayinka, A. S., Onyijen, H. O., Onatuyeh, E. A., Nwankwo, W., & Nwankwo.,P. C. (2025) Reducing the Financial Burden of Typhoid Fever Treatment Through Intelligent Modeling, International Conference on Computer Science, Engineering and Education Applications (Springer Nature Switzerland), 1, 113-131

  6. Igulu, K. T., Singh, T. P., Olayinka, T. C., Onyijen, O. H., Onatuyeh, E. A., & Nwankwo, W. (2025) An Intelligent Approach to Cost-effective Management of Typhoid Fever in Children, 2025 10th International Conference on Signal Processing and Communication (ICSC) - IEEE, 1, 265-271

  7. Onatuyeh, E. A. (2025) Derivative Instrument and Financial Report Quality: Does Institutional Investors Matter?, Journal of Social Development , 17(2), 182-202

  8. Onatuyeh, E. A. (2025) Impact of Board Attributes On Financial Performance of Deposit Money Banks (DMBs) in Nigeria, International Journal of Academic Accounting, Finance and Management Research, 9(7), 208-219

  9. Onatuyeh, E. A. (2025) Board Characteristics and Financial Reporting Quality in Listed Nigerian Firms: Stakeholders’ Perspective, Journal of Policy and Development Studies , 18(3), 231-246

  10. Onatuyeh, E, A. (2025) Financing Decisions and Financial Performance of Listed Manufacturing Firms in Nigeria, Journal of Accounting and Financial Management , 11(7), 81-97

  11. Onatuyeh E. A. (2025) .Effect of Board Attributes on Environmental Information Reporting: Evidence from Nigeria, Journal of Policy and Development Studies , 18(4), 109-123.

  12. Onatuyeh, E.A., Oghorodi, D., Okpako, E. A., Ojei, E., Osakwe, G., Chinedu, N. B., Okoh, S. K., Odu, V. C., Chinedu, P. U. & Nwankwo, W. (2025) .Cyber security and Business Survival in Nigeria: Building Customer's Trust, African Journal of Applied Research, 11(1), 786-813.

  13. Onatuyeh E.A. (2025) .Board Gender Diversity and Tax Aggressiveness: Moderating Role of Board Independence, Journal of Social Development, 17(3), 67-83

  14. Osevwe-Okoroyibo, E., Akpokerere, E., & Onatuyeh, E. A (2024) External debt and gross domestic product in Nigeria and Ghana, African Banking and Finance Review Journal , 9(9), 162-171

  15. Onatuyeh, E., Oghorodi, D., Onwodi, G., Nwankwo, C. P., Ojei, E., Ukaoha, K.,, & Nwankwo, W. (2024) AI-Driven System for Profiling Cybercrime Tendencies: A Preventive Approach, NIGERCON, IEEE (https://ieeexplore.ieee.org/abstract/document/10927117), 1, 1-5

  16. Aniefor, S. J., & Onatuyeh, E. A. (2024) Board of directors characteristics and environmental information disclosure of listed firms in Nigeria, Analytical Journal of Administration and Management, 1(1), 176-196

  17. Aniefor, S. J., Onatuyeh, E. A, Ogbolu, L. M, Orife, C. O., & Osevwe-Okoroyibo, E. (2024) Corporate sustainability reporting and financial performance of likelihood distress companies in Nigeria, International Journal of Applied Economics, Finance and Accounting , 20(1), 78-88

  18. Ighosewe, F. E., Onatuyeh, E.A., Udo-Ezika, D., Agbogun, O. E., Uwhejevwe-Togbolo, S. E. (2024) Cloud Accounting and Operational Efficiency of Tier 1 Banks in Nigeria: Leveraging on Technological Competence , Journal of Ecohumanism , 4(1), 166-174.

  19. Onatuyeh, E.A., Aniefor, S.J., & Orife, C.O., Ogbolu, L., & Osevwe-Okoroyibo, E. (2024) .The impact of auditor attributes and firm size on financial reporting timeliness of listed firms, Investment Management and Financial Innovations Journal, 4(1), 116 – 127.

  20. Onatuyeh, E.A., Aniefor, S.J., & Orife, C.O. (2024) .Financial reporting quality and the performance of firms in sub-Sahara Africa: The moderating role of firms’ characteristics, International Journal Public Policy and Administration Research, 11(1), 1 - 13.

  21. Onatuyeh, E.A., Aniefor, S.J., & Orife, C.O. (2024) .Tax aggressiveness and financial distress likelihood: Does board equity ownership matter?, Journal of Xidian University, 18(5), 195-207.

  22. Onatuyeh, E. A., & Akpokerere, O. E. (2023) Board independence and firm performance in Nigeria: The moderating effect of board gender diversity, Journal of Xidian University , 17(3), 200-218

  23. Akpokerere, E., & Onatuyeh, E. A. (2023) Corporate board characteristics and financial reporting timeliness of distress likelihood zone firms in Nigeria, Innovations Journal, 73(5) , 1586-1602

  24. Akpokerere, E., & Onatuyeh, E. A. (2023) Effect of financial structure on financial performance of firms in Nigeria, Journal of the Management Science , 60(2), 13-26

  25. Aniefor, S., Onatuyeh, E., & Orife, C. (2023) Carbon emissions and financial performance: A study of oil and gas firms in Nigeria, Journal of Xidian University, 17(11), 382-396

  26. Onatuyeh, E. A. & Ukolobi, I. (2020) Tax aggressiveness, corporate governance and audit fees: a study of listed firms in Nigeria, International Journal of Financial Research , 11(6), 278 - 295

  27. E Onatuyeh, S Aniefor (2020) The nexus between tax payer service delivery and voluntary compliance in Nigeria, International Journal of Academic Multi-disciplinary Research , 4(9), 110-117

  28. Aniefor, S., & Onatuyeh E. (2020) Environmental management disclosure and financial performance of quoted oil and gas firms in Nigeria, International Journal of Academic Accounting, Finance and Managment Research, 4(9), 113 -118

  29. Aniefor, S.J., & Onatuyeh, E. A. (2019) Effect of debt financing on the corporate performance: A study of listed consumer goods firms in Nigeria, International Journal of Academic Accounting, Finance and Management Research , 3(5), 26-34

  30. Onatuyeh, E. A., & Odu, V. (2019) Corporate board characteristics and tax aggressiveness: a study of manufacturing firms in Nigeria, Global Journal for Research Analysis, 8(4), 245-251

  31. Onatuyeh, E. A. & Proso, T. (2019) Board gender diversity and financial reporting quality: empirical evidence from Nigeria, Global Journal for Research Analysis , 8(4), 120-126

  32. Aniefor, S. J., & Onatuyeh, E. A. (2019) Forensic accounting and fraud management: evidence from Nigeria, European Journal of Business and Social Sciences, 7(5) , 381-405

  33. Proso, T., & Onatuyeh, E. A. (2019) Fair value accounting and corporate performance: does it matter for Nigerian banks, International Journal of Advancement in Management Science , 12(6), 131-138

  34. Odu, V., & Onatuyeh, E. A. (2019) Board age diversity and financial reporting quality: the case of Malaysian corporations, Paripex Indian Journal of Research , 8(4), 234-240

  35. Odu, V., & Onatuyeh, E. A. (2019) Board financial expertise and financial reporting quality: a comparative study of Nigerian and Malaysian banks, Indian Journal of Applied Research , 9(5), 1-7

  36. Okoror, J. A. & Onatuyeh, E. A. (2018) Value-Added Tax and Economic Growth: New Evidence from Nigeria, Accounting and taxation review (4), , 2(4), s. 99-112

  37. Onatuyeh, E. A. & Nwanbuko, O. B. (2016) Audit firm characteristics and litigation risk in Nigeria., International Journal of Finance and Management in Practice , 4(1), 25-37

  38. Onatuyeh, E. A., & Proso, T. (2016) Corporate governance attributes and earnings management: A study of listed companies in Nigeria, Journal of Business Administration and Management , 11(2) , 1=17

  39. Sunday-Ekwu, N., & Onatuyeh, E. (2016) Impact of capital budgeting practice on the profitability of small and medium scale manufacturing businesses in Nigeria, Multidisciplinary Journal of Research, 1(3), 107–118

  40. Onatuyeh, E. A. (2016) Corporate governance practice and firm value, Journal of Business of Administration and Management , 11(1), 1-11

  41. Onatuyeh, E.. A., & Aniefor, S. J. (2016) Audit committee attributes and Timeliness of financial reports in Nigeria., Multidisciplinary Journal of Research, 1(3), 37-58

  42. Proso, T., & Onatuyeh, E. A. (2016) Impact of real sector finance on the economic growth of Nigeria: A time series analysis 1980–2013, International Journal of Advancement in Management Science , 6(1), 35-42

  43. Oladutire, E., & Onatuyeh, E. A. (2015) Accounting information and financial disclosure of firms in Nigeria., Frontiers Multidisciplinary Journal of Knowledge , 5(1) , 1 – 10

  44. Onatuyeh, E. A. & Aniefor, S. J. (2013) Impact of effective internal audit functions on public sector management and accountability in Edo State, Nigeria, International Journal of Economic Development Research and Investment, 4(3), 91-103

  45. Onatuyeh, E A. (2013) Self-assessment system in Nigeria and tax revenue generation: A study of selected tax payers in Delta State, International Journal of Investment and Finance, 6(2), 141-153

  46. Onatuyeh, E. A. & Aniefor, S. J. (2013) The impact of computerized accounting information system (CAIS) on the Just-In-Time production technique: a study of selected manufacturing firms in Delta State, International Journal of Finance and Management in Practice, 1(2), 41-53.

  47. Onatuyeh, E. A. (2013) Exploring tax compliance in Nigeria using the justice taxonomies: a study of selected income tax payers in Asaba, African Journal of Management and Administration , 6 (4) , 10-21

  48. Onatuyeh, E. A. (2012) International financial reporting standards and corporate reporting in Nigeria: a study of selected banks, Journal of Management Research , 7(2), 100 – 111