Mr. SINEBE, MICHAEL TONBRALADOH (LECTURER I)

Email: mtsinebe@delsu.edu.ng

• Area of Specialization: Forensic Accounting. Auditing and Investigation, Information Technology
• Department of Accounting
My Publications
• Michael Tonbraladoh Sinebe (June 2021) RETROSPECTIVE ANALYSIS ON THE RETURN ON ASSET, FIRM SIZE (FS) AND AGE OF FIRM ON CAPITAL STRUCTURE OF BANKS IN NIGERIA, Quarterly Journal of Contemporary Research, Federal University Otuoke
  https://www.researchgate.net/publication/371378321_RETROSPECTIVE_ANALYSIS_ON_THE_RETURN_ON_ASSET_FIRM_SIZE_FS_AND_AGE_OF_FIRM_ON_CAPITAL_STRUCTURE_OF_BANKS_IN_NIGERIA Vol.Vol. 9 Pages: 240-253
  
  
• Okolo, M.N, & Sinebe, M.T. (2025) Dimensions of Audit Committee Quality and CEO Compensation: Examining the Linear Relationship, International Journal of Economics and Financial Issues
  https://www.econjournals.com/index.php/ijefi/article/view/17935 Vol.15(1), 378-385 Pages: 378-385
  
  
• 35. Okolo, M.N, Sinebe, M.T, Monday Chukwugeku I, Ifeanyi OP, Nze Kingsley A. (2025) Value Added Tax from Digital Economy and Information Technology Funds on Revenue Generation, Salud, Ciencia y Tecnología - Serie de Conferencias
  https://doi.org/10.56294/sctconf20251394 Vol.4, Pages: 1394
  
  
• Sinebe, M. T., Jeroh, E., & Ebiaghan, F. O. (2025) Moderating Role of Leverage on the Relationship Between Business Models and Value Relevance of Accounting Information, GPH-International Journal of Business Management,
  https://www.researchgate.net/publication/390215667_Moderating_Role_of_Leverage_on_the_Relationship_Between_Business_Models_and_Value_Relevance_of_Accounting_Information Vol.8(03), 17-31. Pages: 17-31.
  
  
• Sinebe, M. T., Jeroh, E., & Ebiaghan, F. O. (2025) Liquidity metrics as predictors of share price movements in Nigeria. , RIK International Journal of Business and Management (RIK-IJBM)
  https://www.rikjournals.net/home?view=true&cid=3&iss=true&vl=9&dl=02#pContent Vol.9 (1), Pages: 104-114.
  
  
• Ighoroje, J. E., Onojaife, C. A., Sinebe, T. M., Onuorah, A. C.-C., & Onyeogo, S (2025) Moderating roles of digital competence on accounting information system and employee productivity in the Nigerian manufacturing industry, International Journal of Innovative Research and Scientific Studies
  https://doi.org/10.53894/ijirss.v8i2.6268 Vol.8(2), Pages: 4197–4209
  
  
• Michael Tonbraladoh Sinebe (2025) The influence of financial leverage and market capitalization on firms’ profitability, (IMSU) International journal of Accountancy, Finance and Taxation
  https://www.researchgate.net/publication/390957335_INFLUENCE_OF_FINANCIAL_LEVERAGE_AND_MARKET_CAPITALIZATION_ON_FIRMS'_PROFITABILITY Vol.2 (1), Pages: 17- 30.
  
  
• Michael Tonbraladoh Sinebe (2025) Optimizing Audit Tenure Through Effective Corporate Board Governance Mechanisms. , Uniport (University of Port Harcourt), Journal of Business, Accounting and Finance Management
  https://www.researchgate.net/publication/390956896_OPTIMIZING_AUDIT_TENURE_THROUGH_EFFECTIVE_BOARD_GOVERNANCE_EVIDENCE_FROM_LISTED_NIGERIAN_FIRMS Vol.16 (2), Pages: 1-16
  
  
• Michael Tonbraladoh Sinebe (2025) Corporate governance and board tenure dynamics: Does board director longevity influence boardroom stability? , Federal University Wukari, Taraba State, Journal of Finance, Governance and Strategic Studies
  https://www.researchgate.net/publication/391047514_CORPORATE_GOVERNANCE_AND_BOARD_TENURE_DYNAMICS_DOES_BOARD_DIRECTOR_LONGEVITY_INFLUENCE_BOARDROOM_STABILITY Vol.8 (1), Pages: 73- 78
  
  
• Michael Tonbraladoh Sinebe (2025) Ownership structure and audit firm selection in Nigerian publicly listed firms. , Taraba State University, Jalingo Journal of Social and Management Sciences
  https://oer.tsuniversity.edu.ng/index.php/jjsms/article/view/957 Vol.6 (3), Pages: 77-91.
  
  
• Michael Tonbraladoh Sinebe (2025) Determinants of earnings management practices and financial transparency in Nigeria - A panel data analysis, ESUT Journal of Social Sciences & Humanities,
  https://www.esutjss.com/index.php/ESUTJSS/article/view/264/237 Vol.10 (1), Pages: 127-139
  
  
• Edewhor, V., K Ashibogwu, K. N., Jeroh, E.,Abdulgaffar, M., Sinebe, M.T., Isaac, P. A., Abdurrazzaaq, N.A., Ahmed, A., Safiyo, H.H., Okwuise UY, & Lawal, K.M. (2025) Exploring Financial Inclusion Enhancement as a correlate to per capita income: Investigating the impact on Nigeria’s Economic Performance, International Research Journal of Multidisciplinary Scope (IRJMS)
  https://www.irjms.com/wp-content/uploads/2025/04/Manuscript_IRJMS_03217_WS.pdf Vol.6(2), Pages: 309-318
  
  
• Efenyumi, P.M.E., Edewor, V., Ashimogu, K., Jeroh, E., & Sinebe, M. T. (2025) Audit Report Timeliness and Audit Firms’ Structures: Evidence from Listed Nigerian Financial Service Sector Firms, International Research Journal of Multidisciplinary Scope (IRJMS)
  https://www.irjms.com/wp-content/uploads/2025/04/Manuscript_IRJMS_03794_WS.pdf Vol.6 (2), Pages: 591-599.
  
  
• Michael Tonbraladoh Sinebe (2025) Audit quality and ownership structure as a determinant of firms’ value., University of Port Harcourt Journal of Accounting and Business
  https://www.researchgate.net/publication/391600320_AUDIT_QUALITY_AND_OWNERSHIP_STRUCTURE_AS_A_DETERMINANT_OF_FIRMS'_VALUE_SINEBE Vol.12 (1), Pages: 64-79
  
  
• Ekokotu, R. N., Sinebe, M.T. & Eyenubo, S. A. (2024) Directors’ Compensation, Corporate Attributes, and Firm Performance of Selected Listed Firms in Nigeria, Academia Open, Universitas Muhammadiyah Sidoarjo
  https://doi.org/10.21070/acopen.9.2024.8400 Vol.9 (1) Pages: 6-14
  
  
• Sinebe, M.T. & Sinebe, H., A. (2024) Conceptual Review of Some Accounting Computer Softwares and its usability in the 21st Century Business Environment, Hezekiah University Journal of Contemporary Research,
  https://www.researchgate.net/publication/381847061_CONCEPTUAL_REVIEW_OF_SOME_ACCOUNTING_COMPUTER_SOFTWARES_AND_ITS_USABILITY_IN_THE_21_ST_CENTURY_BUSINESS_ENVIRONMENT Vol.12 (1), Pages: 1-10.
  
  
• Sinebe, M.T. & Anosike-Akude, Isdora C. (2024) Corporate governance and tax aggressiveness: the role of internal Stakeholders in tax planning strategies, Salem University, Kogi state, Journal of Business & Economy
  https://www.researchgate.net/publication/381253275_CORPORATE_GOVERNANCE_AND_TAX_AGGRESSIVENESS_THE_ROLE_OF_INTERNAL_STAKEHOLDERS_IN_TAX_PLANNING_STRATEGIES Vol.10 (1) Pages: 1-10.
  
  
• Michael Tonbraladoh Sinebe (2024) CEO Attributes, Board Governance and Corporate Profitability: An Empirical Study. , Journal of Accounting, Finance and Management Discovery
  https://www.researchgate.net/publication/382636689_Ceo_Attributes_Board_Governance_and_Corporate_Profitability_An_Empirical_Study Vol., 07(02), Pages: 115-124.
  
  
• Ogboghro, V. I., Okwuise, U. Y., Elton E. M. M., Abdulgaffar, M., Sinebe M. T., Jeroh, E., John N., A., & Jeroh, E. (2024) ). Fitting Machine Learning Models for the Identification of Social Vulnerability in the Event of Political Instability in Nigeria, International Journal of Religion
  https://www.researchgate.net/publication/382183415_Fitting_Machine_Learning_Models_for_the_Identification_of_Social_Vulnerability_in_the_Event_of_Political_Instability_in_Nigeria Vol.5 (11), Pages: 2295 – 2304.
  
  
• Michael Tonbraladoh Sinebe (2024) The impact of CEO attributes on firm value: Moderating role of firm size. , International Journal of Intellectual Discourse
  https://ijidjournal.org/index.php/ijid/article/view/555. Vol.7(2), Pages: 139–151
  
  
• Sinebe, M.T & Ebiaghan, F. O (2024) Impact of tax shielding and firm size on profitability: implications for policy legislation and management, International Journal of Applied Management Science
  https://doi.org/10.5281/zenodo.12787279 Vol.05(02), Pages: 23-34
  
  
• Michael Tonbraladoh Sinebe (2024) Boardroom dynamics and firm performance in Nigeria: A multivariate analysis. , ESUT Journal of Social Sciences & Humanities
  https://www.esutjss.com/index.php/ESUTJSS/article/view/217/197 Vol.9 (2), Pages: 305-317
  
  
• Michael Tonbraladoh Sinebe (2024) Board Composition and Market Valuations in Nigeria, Journal of the Management Sciences
  https://journals.unizik.edu.ng/jfms/issue/view/291 Vol.61(6), Pages: 35–46.
  
  
• Stephen, E., Sinebe, M. T., Mokobia, N. A., Agbogun, O. E., & Ighoroje, J. (2024) Pre and Post Treasury Single Account (TSA) Implementation and the Nigeria’s Macroeconomic Performance, Journal of Ecohumanism
  https://doi.org/10.62754/joe.v3i6.4070 Vol.3(6), Pages: 1019–1033
  
  
• Michael Tonbraladoh Sinebe (2024) Conceptual review of Herbert Simon’s decision-making theories and its applicability in contemporary organisations, DELSU Journal of Management Sciences (DELJOMS).
  https://www.researchgate.net/publication/387024064_CONCEPTUAL_REVIEW_OF_HERBERT_SIMON'S_DECISION-MAKING_THEORIES_AND_ITS_APPLICABILITY_IN_CONTEMPORARY_ORGANISATIONS Vol.6 (10), Pages: 13-20
  
  
• Michael Tonbraladoh Sinebe (2024) Corporate ownership construct and firm value: Evidence from an emerging market. , Michael Okpara University of Agriculture, Umudike Nigeria, Journal of Research in Management and Social Sciences
  https://jormass.com/journal/index.php/jormass/article/view/68/42 Vol.10 (2), Pages: 73-81
  
  
• Michael Tonbraladoh Sinebe (2023) Corporate Characteristics Effect on Firm Growth: Evidence from Listed Non- Financial Firms in Nigeria, Middle European Scientific Bulletin
  https://cejsr.academicjournal.io/index.php/journal/article/view/1717 Vol.34, Pages: 35-42.
  
  
• Sinebe, M. T. & Okoro, G. E. (2023) Employees’ Appraisal and The Performance of Publicly Quoted Nigerian Firms: The Moderating Roles of Motivation and Target-Setting, American Journal of Economics and Business Management.
  http://dspace.umsida.ac.id/handle/123456789/9393 Vol.6 (6) 129-136 Pages: 129-136
  
  
• Michael Tonbraladoh Sinebe (2023) Firm Performance and Dividend Policy: Evidence from Listed Service Firms in Nigeria. , Central Asian Journal of Innovations on Tourism Management and Finance,
  https://cajitmf.centralasianstudies.org/index.php/CAJITMF/article/view/530 Vol.4(6), 129-139 Pages: 129-139
  
  
• Sinebe, M.T. & Akpomiemie, A.O. (2023) Tax Planning: The Mediating Effect of Profitability, Return on Assets and Firm Value, International Journal on Economics, Finance and Sustainable Development
  https://journals.researchparks.org/index.php/IJEFSD/article/view/4528 Vol.5(6), Pages: 232-244.
  
  
• Bereprebofa, D., Sinebe, M.T. & Akpotu, J.E. (2023) Working Capital Management and Firms’ Financial Performance: Evidence from Listed Nigerian Firms, GPH-International Journal of Business Management
  https://doi.org/10.5281/zenodo.10071335 Vol.6 (11), Pages: 01-11.
  
  
• Sinebe M.T. & Jeroh, E. (2023) Corporate governance and financial statements’ fraud: Evidence from listed firms in Nigeria. , Asian Journal of Management and Commerce,
  https://doi.org/10.22271/27084515.2023.v4.i2b.201 Vol. 4 (2) Pages: 118-123
  
  
• Akan, D.C., Sinebe, M.T. & Bereprebofa, D. (2023). (2023) Capital Cost and Sustainability of Small and Medium-Scale Enterprises (SMEs) in Nigeria., GPH- International Journal of Science and Humanities research
  https://doi.org/10.5281/zenodo.10142271 Vol.6 (11), Pages: 13-24
  
  
• Egbunike, A. P., Okoro, G. E. & Sinebe, M. T (2023) Dynamics of audit market choices in Nigeria- Factor and principal component approaches., Journal of Administration and Business Studies,
  https://doi.org/10.20474/jabs-9.4.1 Vol.9 (4), Pages: 194-202
  
  
• Michael Tonbraladoh Sinebe (2023) Small and Medium Scale (SMES) Financial Management and Performance: A Case Study of SMES In Asaba Metropolis in Delta State of Nigeria. , Western Delta University, Oghara, Delta State, Journal of Social and Administrative Sciences,
  https://www.researchgate.net/publication/371378471_SMALL_AND_MEDIUM_SCALE_SMES_FINANCIAL_MANAGEMENT_AND_PERFORMANCE_A_CASE_STUDY_OF_SMES_IN_ASABA_METROPOLIS_IN_DELTA_STATE_OF_NIGERIA Vol.7 (1) Pages: 12-21.
  
  
• Michael Tonbraladoh Sinebe (2022) Firms’ attributes and corporate social responsibility disclosures: evidence from some listed firms in Nigeria. , University Of Port Harcourt Business School, African Journal of Management, Business Administration & Entrepreneurship (AJOMBAE)
  https://www.researchgate.net/publication/374778893_FIRMS'_ATTRIBUTES_AND_CORPORATE_SOCIAL_RESPONSIBILITY_DISCLOSURES_EVIDENCE_FROM_SOME_LISTED_FIRMS_IN_NIGERIA Vol. 6 (2), Pages: 81-93.
  
  
• Sinebe, M. T. & Okolo, M.N. (2022) Effects Of Corporate Board Characteristics and Financial Reporting Quality of Service Firms in Nigeria, Faculty of Management Sciences, University of Maiduguri. Journal of Resources & Economic Development, University of Maiduguri (JRED)
  https://www.researchgate.net/publication/373395285_EFFECTS_OF_CORPORATE_BOARD_CHARACTERISTICS_AND_FINANCIAL_REPORTING_QUALITY_OF_SERVICE_FIRMS_IN_NIGERIA Vol.5 (2) Pages: 118-131.
  
  
• Jeroh, E., Okolo, M.N., & Sinebe, M.T. (2022) Analysis of the Causal Relationship between Electronic Tax System, Tax Revenue and Economic Growth in Nigeria, Himalayan Journal of Economics and Business Management, Inlight Publisher, Kuwait
  https://www.researchgate.net/publication/364957049_Analysis_of_the_Causal_Relationship_between_Electronic_Tax_System_Tax_Revenue_and_Economic_Growth_in_Nigeria Vol. 3(2), Pages: 35-46
  
  
• Bereprebofa, D. & Sinebe, M.T. (2022) Corporate performance effect on sustainability reporting of non-financial listed companies in Nigeria. , Imo State University, Faculty of Business Administration, West African Journal of Business and Management Sciences
  https://www.researchgate.net/publication/374779155_CORPORATE_PERFORMANCE_EFFECT_ON_SUSTAINABILITY_REPORTING_OF_NON-FINANCIAL_LISTED_COMPANIES_IN_NIGERIA Vol.11 (2) Pages: 157-167.
  
  
• Michael T. Sinebe (2021) Estimating Fraud Perpetration Likelihood: A Paradigm Shift From Existing Fraud Theories, Journal of Social and Management Sciences/Faculty of The Social Sciences, Delta State University
  https://www.researchgate.net/publication/371789150_ESTIMATING_FRAUD_PERPETRATION_LIKELIHOOD-_A_PARADIGM_SHIFT_FROM_EXISTING_FRAUD_THEORIES Vol.Vol. 16 (1) Pages: 18-37
  
  
• Michael Tonbraladoh Sinebe (2021) Tax Evasion and Avoidance and Economic Development: Evidence from Nigeria. , AFAR Multidisciplinary Journal of management Sciences (MJMS)
  Vol.3 (1) Pages: 172-185
  
  
• Michael Tonbraladoh Sinebe (2020) Earnings Management, IFRS Adoption and Corporate Attributes: Evidence from Nigeria, AFAR Multidisciplinary Journal of management Sciences (MJMS) ISSN: 2786-958X/Association of Forensic Accounting Research (AFAR)
  https://ideas.repec.org/a/ris/amjoms/0012.html Vol.2 (1) Pages: 209-222
  
  
• Michael Tonbraladoh Sinebe (2020) Corporate Distress and Firm Management: A Conceptual Review, AFAR MULTIDISCIPLINARY JOURNAL OF MANAGEMENT SCIENCES (MJMS) ISSN: 2786-9571 (PRINT) ISSN: 2786-958X (ONLINE)
  https://ideas.repec.org/a/ris/amjoms/0023.html Vol.Vol. 2 No.2, Pages: 131-141
  
  
• Michael T. Sinebe (2019) Forensic Accountant’s Role in Litigation support services. , Benue State University, Makurdi, Nigerian Journal of Management Sciences.
  https://www.researchgate.net/publication/371398962_Forensic_Accountant_role_in_Litigation_Support_services. Vol.7 (1) Pages: 287-291
  
  
• Sinebe, M. T., & Emudainohwo, O. B. () Tax Planning and Firms’ Value in Nigeria. , International Journal on Economics, Finance and Sustainable Development,
  https://journals.researchparks.org/index.php/IJEFSD/article/view/4855 Vol.5(10), Pages: 24-36.
  
  
• Michael Tonbraladoh Sinebe () Audit attributes and audit reporting quality in Nigeria: An examination into its correlation, Veritas University Abuja, Journal of Accounting and Management Sciences
  https://www.researchgate.net/publication/371378132_AUDIT_ATTRIBUTES_AND_AUDIT_REPORTING_QUALITY_IN_NIGERIA_AN_EXAMINATION_INTO_ITS_CORRELATION Vol.4 (1) 34-43 Pages: 34-43