Email: frankebiaghan@delsu.edu.ng

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  • Area of Specialization: cost and management accounting, corporate reporting, public sector accounting , Auditing and investigation,public finance
  • Department of Accounting & Finance

  • I am a humble, hard-working and committed academic with a goal-oriented mindset aimed at achieving set targets within the confines of extant regulations and available resources. with several publications in local journals and foreign peer-reviewed high impact journals. I belive in the time honored academic mantra of teaching ,research and community development
    My Publications
  1. A.O Ideh, E.Jeroh, Ebiaghan F.O(2021) (2021) Board Structure of corporate organization and earnings management: Does size and independence of corporate Boards matter for Nigerian firms? , Sciedu Press
    http://www.sciedu.ca/journal/index.php/ijfr/article/view/18680 Vol.12(1) Pages: 329-338

  2. Orits Frank Ebiaghan, Edirin Jeroh, Abel Oghenevwoke Ideh (2021) Causality Analysis of Non-oil Tax Component of Government Revenue, Company Income and Transaction Taxes: Evidence from a Third World Developing Economy, Universal Journal of Accounting and Finance,HRPUB
    DOI: 10.13189/ujaf.2021.090614 Vol. 9, No. 6, Pages: 1355-1365,

  3. Ebiaghan O.F and E.Jeroh (2020) Deposit insurance fund and the quality of risk assets of Nigerian deposit money banks , Management Science Letters
    Vol.vol 21(3) Pages: 1129-1140

  4. Ebiaghan O.F (2020) an asseeement of the conceptual linkages between the qualitative characteristics of usrful finacial information and ethical behaviour within informal institutions, faculty of economics univerity of Kragujavac
    http://horizonti.ekfak.kg.ac.rs/sites/default/files/Casopis/2020_2/EH_2020_2_en_5_EOF.pdf Vol.22(2) Pages: 137-148

  5. Ebiaghan O.F (2019) A Comparative analysis of Inflation-Adjusted and Historical Cost Accounting Information: Implications for the value relevance of Corporate Reports., faculty of business and management Brno University of Technology
    https://trends.fbm.vutbr.cz/index.php/trends/article/view/trends.2019.33.35/195195217 Vol.Vol 13(33) Pages: P35-50

  6. Ebiaghan O.F (2019) A Comparative analysis of Inflation-Adjusted and Historical Cost Accounting Information: Implications for the value relevance of Corporate Reports. , Trends Economics and Management
    Vol.Vol 13(33) Pages: P35-50

  7. Ebiaghan O.F (2019) Deposit Insurance Scheme and the moral hazard hypothesis: Nigerian Evidence,, Economic Horizons
    Vol.vol 21(3) Pages: P209-220

  8. Ebiaghan O.F (2019) Assessment of the Predictive Ability of Ebitda on Future Operating Cash Flows: Nigerian Evidence: , Kwararafa University Journal of Management Sciences (Kujoms)College of Management and Social Sciences. Kwararafa University Wukari. Taraba State
    Vol.Vol 5(1) Pages: 101-117

  9. Ebiaghan. O.F., O.F(2021) (2019) Appraisal of the Effects of Coronavirus Pandemic on International Financial Reporting Standards(IFRS)Based Financial Statements., Sahel Analyst Journal of Management Faculty of Management Sciences ,University of Maiduguri, Borno State
    Vol.Vol.19, No. 1, Pages: 101-117

  10. Ebiaghan O.F, Ojugbeli Onyemulu.C. (2018) (2018) An Empirical Analysis of the Nexus between Shadow Banking Services and Nigerian Economic Growth, Sahel Analyst Journal of Management Faculty of Management Sciences ,University of Maiduguri, Borno State
    Vol.Vol 16(1) Pages: 29-40

  11. Ebiaghan O.F, Esekhile,Emaanuel.E (2018) (2018) Has the implementation of Tax reforms improved Federal Government non-oil internally generated revenue?, Kwararafa University Journal of Management Sciences (Kujoms)College of Management and Social Sciences. Kwararafa University Wukari. Taraba State
    Vol.Vol 4(1) Pages: 76-92

  12. Ebiaghan O.F (2018) Assessment of the comparative ability of Accounting Bases in predicting future cash flows: Evidence from Nigeria., faculty of business and management Brno University of Technology
    https://trends.fbm.vutbr.cz/index.php/trends/article/view/trends.2018.32.35./195195207 Vol.Vol 12(32) Pages: P35-48

  13. Ebiaghan O.F (2018) Assessment of the comparative ability of Accounting Bases in predicting future cash flows: Evidence from Nigeria., Trends Economics and Management
    Vol.Vol 12(32) Pages: P35-48

  14. Ebiaghan O.F, Ojugbeli Onyemulu.C. (2018) An Empirical Analysis of the Nexus between Shadow Banking Services and Nigerian Economic Growth., .Sahel Analyst Journal of Management Faculty of Management Sciences ,University of Maiduguri,
    Vol.16(1) Pages: 74-87

  15. Ebiaghan O.F, Esekhile, Emaanuel.E (2018) Do Historical Operating Cash flows matter in predicting Future Operating Cash flows? , .Sahel Analyst Journal of Management Faculty of Management Sciences ,University of Maiduguri,
    Vol.16(3) Pages: 68-85

  16. Ebiaghan O.F, Esekhile, Emaanuel.E (2018) Has the implementation of Tax reforms improved Federal Government non-oil internally generated revenue? , Kwararafa University Journal of Management Sciences (Kujoms) College of Management and Social Sciences. Kwararafa University Wukari.Taraba State
    Vol.4(1) Pages: 76-92

  17. Ebiaghan O.F (2018) Assessment of the Predictive Ability of Ebitda on Future Operating Cash Flows: Nigerian Evidence:, Kwararafa University Journal of Management Sciences (Kujoms) College of Management and Social Sciences. Kwararafa University Wukari.Taraba State
    Vol.5(1) Pages: 101-117

  18. Ebiaghan O.F, Ojugbeli Onyemulu.C.,Emma Okoye (2017) Toxic Assets Dilemma and the Health of deposit money banks: assessing the performance of Assets management company of Nigeria , faculty of the social sciences delta state university Abraka
    Vol.12(1) Pages: 127-138

  19. Ebiaghan O.F and Eromafuru .E. (2017) Fiscal Federalism and the Dilemma of Development in Contemporary Nigeria: An Empirical Review. , Kwararafa University Journal of Management Sciences (Kujoms) College of Management and Social Sciences. Kwararafa University Wukari.Taraba State
    Vol.3(2) Pages: 79-93

  20. Ebiaghan O.F and Emma Okoye (2017). (2017) Towards Enhancing Capital Market Integrity: An Assessment Of The Securities And Exchanges Commission Enforcement Mechanisms ., .Sahel Analyst Journal of Management Faculty of Management Sciences ,University of Maiduguri,
    Vol.15(4) Pages: 29-40

  21. Ebiaghan O.F and Eromafuru .E.(2017) (2017) Fiscal Federalism and the Dilemma of Development in Contemporary Nigeria: An Empirical Review. , Kwararafa University Journal of Management Sciences (Kujoms)
    Vol.3(2) Pages: 79-93

  22. Ebiaghan O.F and Emma Okoye (2017). (2017) Towards Enhancing Capital Market Integrity: An Assessment Of The Securities And Exchanges Commission Enforcement Mechanisms ., .Sahel Analyst Journal of Management Sciences Vol 15 No4 2017
    Vol.Vol 15 No4 Pages: 29-40

  23. Ebiaghan O.F (2014) how effective has the secuirities and exchanges commission been in preventing capital market fraud?, journal of social and management sciences/faculty of social sciences delta state university
    Vol.9 (1) Pages: 53-60

  24. Ebiaghan O.F (2013) Eating our Tomorrow Today: Excessive Cost of Governance and the Dilemma of Development in Contemporary Nigeria., Journal of Social and Management Sciences Vol 8, No3, 2013Faculty of Social Sciences Delta State University Abraka
    Vol.8(3) Pages: 16-26

  25. Ebiaghan O.F (2011) Examining the performance of Macro-Economic Variables in Post-Recession Era: A Global Perspective,, Journal of Social and Management Sciences Vol 6, No3, 2011Faculty of Social Sciences Delta State University Abraka
    Vol.12(1) Pages: 109-118

  26. Ebiaghan O.F (2011) Risk analysis Analysis of Public Private Partnership (PPP) Projects: Lessons from the Nigerian Aviation Sector., EBSU Journal of Social Sciences Faculty of Social Sciences Ebonyi State University
    Vol.4(1) Pages: 21-38

  27. Ebiaghan O.F (2011) examining the performance of macro-ecomonic variables in Post -Recession Era: A global perspective, faculty of the social sciences delta state university Abraka
    Vol.6(3) Pages: 109-118