Email: egokoro@delsu.edu.ng
- Area of Specialization: CORPORATE REPORTING, FINANCIAL MANAGEMENT AND ACCOUNTING THEORY
- Department of Accounting
- Dr. OKORO Godsday Edesiri is a born scholar. He was born on the 14th of January 1986 in Warri, Delta State, Nigeria to the family of Rev (Dr.) and Mrs. Thomas Okoro of Okolor-Inland, Udu Local Government Area of Delta State. Okoro G. Edesiri educational career commenced with Ekrovie Primary School, Otor-Iyede, Isoko North Local Government Area of Delta State, where he obtained his First School Leaving Certificate in 1995. Subsequently, he had his secondary education in Kes College, Ughelli, Delta State where he obtained his West African Secondary School Certificate in 2002. He got admitted into the Delta State University, Abraka where he obtained his B.Sc. (Hons.) degree in Accounting with 2nd Class Honours (Upper Division) in 2008. Given his thirst for knowledge and career advancement, Okoro G. Edesiri furthered his studies at the Nnamdi Azikiwe University (Unizk), Awka and obtained a Master of Science (M.Sc. Accountancy) in 2014; immediately, he registered for a PhD programme at the same University (Unizik) where he bagged the Doctorate in 2019 in Accountancy.
Okoro G. Edeisri started his teaching career under the employment of the Delta State University, Abraka in 2018 as Assistant Lecturer in the Department of Accounting and Finance. He is a devout Christian and a husband of one wife, Mrs. Nichola Edesiri. His areas of academic research include Corporate Reporting, Financial Management, and Accounting Theory and also a Financial Consultant. He has written intriguing and groundbreaking papers in Accountancy (Peace Accounting, Accounting Alchemy and Spiritual Accounting). He has served in the capacity as Secretary, Research and Seminar Committee of the Department of Accounting and Finance, Abraka, Course Adviser to undergraduate degree students as well as Assessor for CRC Press/Taylor and Francis Group.
My Publications- Okoro, G.E., Owamah, V.I. & Obiekea, P.O. (2025) Artificial intelligence, big-data analytics, and the value relevance of accounting information , ISIR Journal of Business and Management Studies
https://isirpublisher.com/artificial-intelligence-ai-big-data-analytics-and-the-value-relevance-of-accounting-information/ Vol.2 Pages: 1-4
- Okoro, G.E. (2025) Budgetary Control and the Performance of Publicly Listed Commercial Banks in Nigeria, Journal of Business and African Economy
https://www.iiardjournals.org/abstract.php?j=JBAE&pn=Budgetary+Control+and+the+Performance+of+Publicly+Listed+Commercial+Banks+in+Nigeria&id=59683 Vol.11 Pages: 88-97
- Okoro, G.E. & Miseigha, G.E. (2025) Accounting Alchemy and reported market-based financial performance: Evidence from publicly quoted firms in sub-Saharan Africa , Journal of Accounting and Financial Management
https://iiardjournals.org/get/JAFM/VOL.%2011%20NO.%203%202025/Accounting%20Alchemy%201-16.pdf Vol.11 Pages: 1-16
- Okoro, G.E. (2025) Petroleum profit and excise duties taxes as determinants of economic development in Nigeria, International Journal of Management, Accounting and Economics
https://www.ijmae.com/article_217990_9786af0225fc759034831dff20a61b59.pdf Vol.12 Pages: 648-661
- Osasere, F.I., & Okoro G.E. (2024) Directors’ observable characteristics and market-level financial performance: Evidence from Nigeria and South Africa , Revista De Gestao Social E Ambiental
https://rgsa.openaccesspublications.org/rgsa/article/view/5774 Vol.18 Pages: 1-18
- Odiri, V.I.O. & Okoro, G.E. (2024) Entrepreneurial and Innovative Thinking , Centre for Entrepreneurial Studies, Delta State University, Abraka
Vol. Pages: 22-31
- Odiri, V.I.O. & Okoro, G.E. (2024) Entrepreneurial Financing , Centre for Entrepreneurial Studies, Delta State University, Abraka
Vol. Pages: 93-105
- Aruoren, E.E. & Okoro, G.E. (2023) Statistical Methods and analytical procedures II – Parametric Tests , Faculty of Management Sciences, Delta State University, Abraka
Vol. Pages: 69-77
- Ososuakpor, J.O. & Okoro, G.E. (2023) Enterprise risk management and firm value: Evidence from selected commercial banks in sub-Saharan Africa , International Journal of Applied Economics, Finance, and Accounting
https://onlineacademicpress.com/index.php/IJAEFA/article/view/949/744 Vol.16 Pages: 199-207
- Egbunike, A.P., Okoro, G.E. & Sinebe, M.T. (2023) Dynamics of audit market choices in Nigeria: Factor and principal component approaches , Journal of Administrative and Business Studies
http://www.tafpublications.com/platform/Articles/full-jabs9.4.1.php Vol.9 Pages: 194-202
- 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
https://globalresearchnetwork.us/index.php/ajebm/article/view/2298/2062 Vol.6 Pages: 1-8
- Imasuen, O.F., Okoro, G.E. & Yahaya, G.H. (2022) Chief executive officer attributes and the value of the firm: Does firm size play a moderating role? , International Journal of Management and Sustainability, Conscientia Beam
https://archive.conscientiabeam.com/index.php/11/article/view/2976 Vol.11 Pages: 46-57
- Ideh, A.O., Okoro, G.E., Okolo, M.N. & Onojohwo, R.O. (2022) Audit committee traits and quality of audit of non-finance firms in Nigeria , Academy of Accounting and Financial Studies Journal
Vol.26 Pages: 1-10
- Okolie, A.O, Emudainohwo, O.B. & Okoro, G.E. (2022) The Fourth Industrial Revolution and the Accountancy Profession in Nigeria: A Theoretical Approach, Maiden Conference in Capacity Building and Sustainable Development: the Challenges of 4th Industrial Revolution
Vol. Pages: 1-13
- Okerekeoti, C.U. & Okoro, E.G. (2021) Gender and age heterogeneities and corporate social responsibility disclosure: A study of manufacturing firms in Nigeria, Jalingo Journal of Social and Management Sciences,
Vol.3 Pages: 121-135
- Okoro, G.E. & Ekwueme, C.M. (2021) Is accounting alchemy still the right medicine for firm’s earnings and book value? Evidence from sub-Saharan Africa, Mackenzie Management Review, UniversidadePresbiteriana Mackenzie (UPM), Sao Paulo, SP, Brazil.
Vol.22 Pages: 1-27
- Odiri, V.I.O., Aruoren, E.E., & Okoro, G.E. (2021) Does corporate risk management increase the value of a firm? Evidence from quoted Nigerian oil and gas companies, Test Engineering and Management Journal
Vol.84 Pages: 210-225
- Okoro, G.E. & Ihenyen, C.J. (2020) Does earnings management exert pressure on firms’ return on assets and equity? The case of sub-Saharan Africa , Economic Horizons, Faculty of Economics, University of Kragujevac, Serbia
https://www.researchgate.net/publication/348059154_Does_earnings_management_exert_pressure_on_firms'_return_on_assets_and_equity_The_case_of_Sub-Saharan_Africa Vol.22 Pages: 207-218
- Okoro, G.E. & Egberi, K.A. (2020) COVID19 pandemic cases/deaths in selection regions: Need for policy recommendations, Management and Economics Research Journal, United States of America (USA)
https://www.researchgate.net/publication/346225419_COVID-19_Pandemic_Cases_and_Deaths_in_Selected_Regions_The_Need_for_Policy_Recommendations Vol.6 Pages: 1-7
- Madu-Chima, L.C., Egbunike, P.A. & Okoro, G.E. (2020) Forensic auditing and fraud detection in Nigeria: Evidence from publicly quoted commercial banks. , Management and Economics Research Journal, United States of America (USA)
https://www.academia.edu/84282861/Forensic_Auditing_and_Fraud_Detection_in_Nigeria_Evidence_from_Publicly_Quoted_Commercial_Banks Vol.6 Pages: 1-8
- Ozondu, M.E., Egbunike, P.A. & Okoro, G.E. (2020) Management accounting practices in Nigeria: Does it triggers manufacturing firms performance?, Acta Oeconomica Casssoviensia, University of Economics in Bratislava, Faculty of Business Economics
Vol.13 Pages: 27-40
- Jeroh, E. and Okoro, Godsday Edesiri (2019) Do taxes influence corporate borrowing? A case of publicly quoted Nigerian firms, Anambra State University (ANSU) Journal of Arts and Social Sciences
Vol.7 Pages: 53-63
- Okoro, Godsday Edesiri & Egberi, K.A (2019) Peace accounting and its implication on economic growth: An Autoregressive Conditional Heteroskedasticity (ARCH) Approach, Journal of Advanced Research in Management
https://www.ceeol.com/search/article-detail?id=822375 Vol.10 Pages: 70-74
- Okoro, Godsday Edesiri & Ekwueme, C.M. (2018) Determinants of bank performance in Nigeria: The dynamics of internality and externality measures, Acta Oeconomica Universitatis Selye
https://www.ceeol.com/search/article-detail?id=708849 Vol.7 Pages: 108-120
- Egbunike, P.A. & Okoro, Godsday Edesiri (2018) Does green accounting matter to the profitability of firms? A canonical correlation, Economic Horizons
https://www.semanticscholar.org/paper/Does-green-accounting-matter-to-the-profitability-A-Patrick-Edesiri/e3da7455e77bfd8b3d3207110b55403cd5aa9a15 Vol.20 Pages: 15-23
- Okoro, Godsday Edesiri & Egbunike, P.A. (2017) Impact assessment of foreign direct investment, oil revenue on economic prosperity in Nigeria, Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta
https://ideas.repec.org/a/shc/jaresh/v9y2017i2p130-136.html Vol.9 Pages: 130-136
- Egbunike, P.A. & Okoro, Godsday Edesiri (2017) Impasse of the 21st century accountants: Need for ethical revolution, enforcement of accounting guidelines and discipline, Business Trends: Journal of the Faculty of Economics, University of West Bohemian, Czech Republic
https://www.semanticscholar.org/paper/Impasse-of-the-21st-century-accountants%3A-need-for-Egbunike-Okoro/d42dd06cec5efefdf01c3a11de2fdc3653a32166 Vol.7 Pages: 59-67
- Mafiana, U.I. and Okoro Godsday Edesiri (2017) Impact of globalization and the international financial reporting standards (IFRSs) on the reported performance of money deposit banks in Nigeria, Nigerian Journal of Management Sciences, Faculty of Management Sciences, Benue State University, Makurdi
Vol.6 Pages: 1-7
- Okoye, E.I. Okoro, Godsday Edesiri & Salubi, I.L. (2017) Fraudulent financial reporting and factors impairing auditor’s detection of fraud in Nigeria: Is there really a correlation?, Kaduna State University (KASU) Journal of Management Sciences
Vol.8 Pages: 1-12
- Okoro, Godsday Edesiri (2016) Time series behaviour and the predictive ability of accounting numbers: Evidence from listed firms in Nigeria, Journal of Academic Research in Economics
http://www.jare-sh.com/downloads/abstract_jul_2016/edesiri.pdf Vol.2 Pages: 34-42
- Okoro, Godsday Edesiri and Jeroh, E. (2016) Does related party transaction affects financial performance of firms in Nigeria? (Evidence from publicly quoted firms), Business Trends: Journal of the Faculty of Economics, University of West Bohemian, Czech Republic
https://dspace5.zcu.cz/bitstream/11025/22491/1/Okoro.pdf Vol.6 Pages: 47-53
- Okoro, Godsday Edesiri (2016) Stock market performance and the augmentation of frontier economies: A comparative scrutiny of Nigeria and Mauritius, Studies and Scientific Researches - Economic Issues
https://pdfs.semanticscholar.org/3367/8d4499b64eef24d2305335b8d5f8800d25b5.pdf?_ga=2.83642003.468530473.1586939281-317952963.1586795763 Vol.23 Pages: 13-20
- Jeroh, E. and Okoro, Godsday Edesiri (2016) Effect of environmental and dismantling costs on firm performance among selected oil and gas companies in Nigeria, Sahel Analyst: Journal of Management Sciences
Vol.14 Pages: 14-26
- Okoro, Godsday Edesiri & Egbunike, P.A. (2016) Cost of peace accounting and national security in Nigeria: Does it really matter?, Trends Economics and Management, Faculty of Business and Management, Brno University of Technology
https://trends.fbm.vutbr.cz/index.php/trends/article/view/trends.2016.27.49/314 Vol.10 Pages: 49-56
- Jeroh, E. and Okoro, Godsday Edesiri (2016) Evaluating the effect of IFRS adoption on the financial position of commercial banks in Nigeria, Scientific Papers of the University of Pardubice, Faculty of Economics and Administration
https://dk.upce.cz/bitstream/handle/10195/64722/JerohE_EvaluatingTheEffect_2016.pdf?sequence=1&isAllowed=y Vol.36 Pages: 130-140
- Okoro, Godsday Edesiri and Okoye, E.I. (2016) Taming creative accounting via international financial reporting standards: The Nigerian scenario, Business Trends: Journal of the Faculty of Economics, University of West Bohemian, Czech Republic
https://pdfs.semanticscholar.org/8861/b5e3d937e9b07f5db6ca1e74db4ad93727b5.pdf?_ga=2.109658496.468530473.1586939281-317952963.1586795763 Vol.6 Pages: 11-17
- Okoro, Godsday Edesiri and Okoye, E.I. (2016) Pension investment funds analysis: A variance-comparison tests of non-contributory (pre) and contributory (post) schemes in Nigeria, The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
https://www.researchgate.net/publication/319406262_PENSION_INVESTMENT_FUNDS_ANALYSIS_A_Variance-Comparison_Tests_of_Non-Contributory_Pre_and_Contributory_Post_Schemes_in_Nigeria Vol. Pages: 65-75
- Jeroh, E., Ekwueme, C.M. and Okoro, Godsday Edesiri (2015) Corporate governance, financial performance and audit quality of listed firms in Nigeria, Journal of Academic Research in Economics, Spirut Haret University
https://EconPapers.repec.org/RePEc:shc:jaresh:v:7:y:2015:i:2:p:220-231 Vol.7 Pages: 17-29
- Jeroh, E. and Okoro, Godsday Edesiri (2015) An empirical analysis of share price determinants in Nigeria: A dividend and net asset replica, Scientific Papers of the University of Pardubice
https://dk.upce.cz/bitstream/handle/10195/64662/JerohE_AnEmpirical_2015.pdf?sequence=1&isAllowed=y Vol.33 Pages: 46-54
- Okoro, Godsday Edesiri (2014) Testing the relationship between interest rates volatility and market capitalization: The case of Mauritius, Journal of Economic and Business Research
https://pdfs.semanticscholar.org/e8fb/df4e4d0ec01612223915ef1f8e61b8cc5301.pdf?_ga=2.87245213.468530473.1586939281-317952963.1586795763 Vol.20 Pages: 137-148
- Okoro, Godsday Edesiri (2014) Augmented dickey fuller and Johansen co-integration tests of oil price volatility and stock price in emerging capital market: A case of Nigeria, International Journal of Management and Business Research
https://pdfs.semanticscholar.org/7bd0/6d7eb249c7bc70fb63cebc0e4bd05d6a3f26.pdf?_ga=2.186804525.468530473.1586939281-317952963.1586795763 Vol.4 Pages: 265-271
- Okoro, Godsday Edesiri (2014) Financial leverage behaviour and firm performance: Evidence from publicly quoted companies in Nigeria, Acta Universitati Danbius
http://journals.univ-danubius.ro/index.php/oeconomica/article/view/2416/2648 Vol.10 Pages: 99-106
- Okoro, Godsday Edesiri (2014) Oil price volatility and economic growth in Nigeria: A vector auto-regression (VAR) approach, Acta Universitatis Danubius
http://journals.univ-danubius.ro/index.php/oeconomica/article/view/2113/2058 Vol.10 Pages: 70-82
- Okoro, Godsday Edesiri (2014) Accountancy profession and IFRS adoption in Nigeria: Benefits and demerits connected with IFRS implementation, Journal of Management and Social Sciences
Vol.9 Pages: 68-70