Dr. JEROH, EDIRIN (HEAD OF DEPARTMENT)

Email: jerohedirin@delsu.edu.ng

Google Scholar

• Area of Specialization: ACCOUNTING, FINANCE, TAXATION, BUDGETING & AUDITING
• Department of Accounting & Finance


• Dr. Edirin JEROH,ACA holds a Doctor of Philosophy (Ph.D) Degree in Accountancy from the Nnamdi Azikiwe University, Awka, Nigeria. He is a Senior Lecturer and currently the Ag.Head, Department of Accounting and Finance, Delta State University, Abraka. Dr. JEROH is an Associate member of the Institute of Chartered Accountants of Nigeria (ICAN) and doubles as a member of the ICAN-MCATI monitoring and implementation committee and ICAN Ambassador to the Delta State University, Abraka. He is a co-supervisor of a Ph.D candidate at the Lincoln University College, Malaysia and a Reviewer to several national and international journals of repute. Dr. JEROH has attended several trainings and workshops on Risk Management, Data Analytics, and IFRS/IPSAS template design and implementation. He is a consultant and facilitator to institutions and consulting firms – public and private, and has featured in so many training programmes within and outside Nigeria on risk analysis, risk based auditing, COSO framework, IFRS and IPSAS implementation, report writing and strategy amongst others. Dr Jeroh’s love for research is evident in his research output that has featured in national and international journals with high impact factor. He is loved by his peers, colleagues and students. Dr Jeroh is married with children.

My Publications
1. Ebiaghan, O. F. and Jeroh, E. (2020) Deposit insurance fund and the quality of risk assets of Nigerian deposit money banks, Management Science Letters
   http://growingscience.com/beta/msl/3577-deposit-insurance-fund-and-the-quality-of-risk-assets-of-nigerian-deposit-money-banks.html Vol.10(5) Pages: 1129-1140
   
   
2. Jeroh, E. (2020) Corporate financial attributes and the value of listed financial service firms: The Nigerian evidence, Academy of Accounting and Financial Studies Journal
   https://www.abacademies.org/articles/corporate-financial-attributes-and-the-value-of-listed-financial-service-firms-the-nigerian-evidence-9165.html Vol.24(2) Pages: 1-13
   
   
3. O.I. Ukolobi and E. Jeroh (2020) Constructs of ownership structure and the financial performance of listed corporate entities: A canonical correlation and multivariate analyses, Journal of Academic Research in Economics
   http://www.jare-sh.com/downloads/jul_2020/ukolobi.pdf Vol.12(2) Pages: 260-276
   
   
4. Jeroh, E. (2020) Firms Attributes, Corporate Social Responsibility Disclosure and the Financial Performance of Listed Companies in Nigeria, Asian Economic and Financial Review
   http://www.aessweb.com/pdf-files/AEFR-2020-10(6)-727-743.pdf Vol.10(6) Pages: 727-743
   
   
5. Jeroh, E. (2020) An assessment of the internal determinants of the environmental disclosure practices of firms across Sub-Saharan Africa, Economic Horizons/Faculty of Economics, University of Kragujevac
   http://www.horizonti.ekfak.kg.ac.rs/sites/default/files/Casopis/2020_1/EH_2020_1_en_5_EJ.pdf Vol.22(1) Pages: 43 - 54
   
   
6. Jeroh, E. (2019) Empirical analysis of selected accounting measures as internal determinants of asset quality of financial institutions in Nigeria., Journal of Social and Management Sciences/Faculty of the Social Sciences, Delta State University, Abraka, Nigeria.
     Vol.14(1) Pages: 115-123
   
   
7. Jeroh, E. (2019) The relevance of human capital accounting on investment decisions: An assessment of stakeholders' perception., Journal of Social and Management Sciences/Faculty of the Social Sciences, Delta State University, Abraka, Nigeria.
   Vol.14(2) Pages: 58-67
   
   
8. Jeroh, E. (2019) Assessing the nexus between forensic accounting, the Finance Act, 2019 and tax revenue in Nigeria, Journal of Forensic Accounting and Fraud Investigation/Association of Forensic Accounting Researchers
   https://afars.org/afar-journal-vol-4-issue-2/ Vol.4(2) Pages: 213-238
   
   
9. G.O. Odjaremu and E. Jeroh (2019) Audit Committee Attributes and the Reporting Timeliness of Listed Nigerian Firms, Trends Economics and Management/Faculty of Business and Management of Brno University of Technology, Brno, Czech Republic
   https://trends.fbm.vutbr.cz/index.php/trends/article/view/trends.2019.34.69 Vol.13(34) Pages: 69-82
   
   
10. Jeroh, E. and Okoro, E. G. (2019) Do taxes influence corporate borrowing? A case of publicly quoted Nigerian firms, ANSU Journal of Arts and Social Sciences
    Vol.7 Pages: 53-63
    
    
11. Jeroh, E. (2018) The Effect of Board and Ownership Structure on the Financial Performance of Listed Firms, The Effect of Board and Ownership Structure on the Financial Performance of Listed Firms
    https://www.bsum.edu.ng/njms/pdf/v6n2/file20.pdf Vol.6(2) Pages: 193-202
    
    
12. Ezinando, E. E. E. ; Jeroh, E. (2017) Budget Deficit and Fiscal Administration in Selected Sub-Saharan African Countries, Trends Economics and Management/Faculty of Business and Management of Brno University of Technology, Brno, Czech Republic
    https://trends.fbm.vutbr.cz/index.php/trends/article/view/415 Vol.11(29) Pages: 21-34
    
    
13. Mafiana, U. I.; Jeroh, E. (2017) Stakeholders' Perception On Resolving A Deterministic Budget Benchmark In Nigeria: A Case For Tax Based Budgeting , Nigerian Journal of Management Sciences/ Faculty of Management Sciences, Benue State University, Nigeria
    https://www.bsum.edu.ng/njms/pdf/vol6N2/njmsVol6No214.pdf Vol.6(1) Pages: 108-115
    
    
14. Jeroh, E. (2017) An Appraisal of the variability in equity stock performance in Nigeria:Evidence from publicly quoted firms, Sahel Analyst: Journal of Management Sciences
    Vol.15(3) Pages: 143-152
    
    
15. Jeroh, E. (2017) Financial accounting numbers and security pricing of Nigerian firms in the consumer sector, Kwararafa University Journal of Management Sciences
    Vol.2(2) Pages: 1-15
    
    
16. A.E. Agbata, C.M. Ekwueme, E.Jeroh (2017) The Anatomy of Pension Fraud in Nigeria: Its motives, the management and future of the Nigerian Pension Scheme, Economic Horizons/Faculty of Economics, University of Kragujevac
    http://horizonti.ekfak.kg.ac.rs/sites/default/files/Casopis/2017_3/EH_2017_3_en_Agbata_Ekwueme_Jeroh.pdf Vol.19(3) Pages: 181 - 192
    
    
17. Okoro, E. G. 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(2) Pages: 47-53
    
    
18. Jeroh, E. and Okoro, E. G. (2016) EFFECT OF ENVIRONMENTAL AND DISMANTLING COSTS ON FIRM PERFORMANCE AMONG SELECTED OIL AND GAS COMPANIES IN NIGERIA, Sahel Analyst: Journal of Management Sciences
    https://saheljournalsonline.org.ng/year_cnew_issue5_2016.htm Vol.14(5) Pages: 14-26
    
    
19. Jeroh, E. and Okoro, E. G. (2016) EVALUATING THE EFFECT OF IFRS ADOPTION ON THE FINANCIAL POSITION OF COMMERCIAL BANKS IN NIGERIA, Scientific Papers of The University of Pardubice - Series D/ Faculty of Economics and Administration, University of Pardubice, Czech Republic.
    https://dk.upce.cz/bitstream/handle/10195/64722/JerohE_EvaluatingTheEffect_2016.pdf?sequence=1&isAllowed=y Vol.36 Pages: 130-140
    
    
20. Jeroh, E. (2016) Does Book Values and Earnings Affect Equity Values of Corporate Entities in Nigeria?, Trends Economics and Management/Faculty of Business and Management of Brno University of Technology, Brno, Czech Republic
    https://trends.fbm.vutbr.cz/index.php/trends/article/view/trends.2016.27.30 Vol.10(27) Pages: 30-38
    
    
21. Jeroh, E. (2016) Effect of IFRS adoption on the determinants of share prices in quoted service firms in Nigeria, Sahel Analyst: Journal of Management Sciences/Faculty of Management Sciences, University of Maiduguri, Borno State
    Vol.14(4) Pages: 1-12
    
    
22. Dedekuma, S. E.; Ishioro, B.O.; Aruoren, E.; Jeroh, E.; Omoroghomwan, O. B. (2016) The relationship between undergraduate students'mode of entry and their cumulative grade point average in their final year., Town and Gown: The Reciprocal Linkage For Nigeria's Development/Faculty of the Social Sciences, Delta State University, Abraka, Nigeria.
    Vol. Pages: 25-49
    
    
23. Jeroh, E. and Ekwueme, C. M. (2015) Interest Rate Regime and the Performance of the Nigerian Capital Market, Studies and Scientific Researches. Economics Edition/Faculty of Economic Sciences, University of Bacau, Romania.
    http://dx.doi.org/10.29358/sceco.v0i22.324 Vol.22 Pages: 43-54
    
    
24. Jeroh, E. and Okoye, E. (2015) Impact Assessment of Bank Consolidation on the Performance of Commercial Banks in Nigeria, Acta Universitatis Danubius. Œconomica/Danubius University of Galati, Romania
    http://journals.univ-danubius.ro/index.php/oeconomica/article/view/2971 Vol.11(5) Pages: 30-44
    
    
25. Jeroh, E. and Edesiri, G.O. (2015) An empirical analysis of share price determinants in Nigeria: A dividend and net asset replica, Scientific Papers of The University of Pardubice - Series D/ Faculty of Economics and Administration, University of Pardubice, Czech Republic.
    https://dk.upce.cz/bitstream/handle/10195/64662/JerohE_AnEmpirical_2015.pdf?sequence=1&isAllowed=y Vol.XXII No.33 (1/2015) Pages: 46-54
    
    
26. Jeroh, E., Ekwueme, C. M. and Okoro, E. G. (2015) CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND AUDIT QUALITY OF LISTED FIRMS IN NIGERIA, Journal of Academic Research in Economics
    https://EconPapers.repec.org/RePEc:shc:jaresh:v:7:y:2015:i:2:p:220-231 Vol.7(2) Pages: 220-231
    
    
27. Jeroh, E. and Okoro, E. G. (2015) Corporate governance and disclosure practices in the Nigerian banking industry, Nigerian Journal of Management Sciences/ Faculty of Management Sciences, Benue State University, Nigeria
    Vol.4(2) Pages: 348-358
    
    
28. Jeroh, E. (2014) Assessing the relationship between non performing loans and financial soundness of banks in Nigeria, ANSU Journal of Arts and Social Sciences
    https://ansujass.com/wp-content/uploads/2017/05/11-3.pdf Vol.3(1) Pages: 115-125
    
    
29. Monye-Emina, H. E. and Jeroh, E. (2014) Determinants of the credibility of audit reports in the Nigerian insurance sector, Faculty of Management Sciences, University of Illorin, Nigeria
    Vol.1(1) Pages: 1-12
    
    
30. Jeroh, E. (2013) The Global Financial Crisis and the Performance of Capital Markets of Developing Economies: Lessons from Nigeria, Acta Universitatis Danubius. Œconomica/Danubius University of Galati, Romania
    http://journals.univ-danubius.ro/index.php/oeconomica/article/view/1711 Vol.9(3) Pages: 70-83
    
    
31. Jeroh, E. (2013) Human Capital Accounting and the Comparability of Financial Statements in Nigeria, Journal of Accounting and Management
    http://webcache.googleusercontent.com/search?q=cache:eio62S08UnoJ:journals.univ-danubius.ro/index.php/jam/article/view/2144+&cd=2&hl=en&ct=clnk&gl=ng Vol.3(2) Pages: 53-64
    
    
32. Jeroh, E. (2012) Interest rate variations and stock market capitalization in Nigeria: an empirical analysis, Acta Universitatis Danubius. Œconomica/Danubius University of Galati, Romania
    http://journals.univ-danubius.ro/index.php/oeconomica/article/view/1367 Vol.8(5) Pages: 5-14
    
    
33. Jeroh, E. and Okafor, C. A. (2010) Human Capital and the Balance Sheet: Implication for Personnel Selection Decisions in Nigeria., Indian Journal of Multidisciplinary Research
    http://eprints.covenantuniversity.edu.ng/2800/#.XsAJSPlKhdg Vol.6(2) Pages: 329-340
    
    
34. C. A. Okafor and E. Jeroh (2010) Integrating Human Capital Concepts in Investment Decisions in Nigeria, Indian Journal of Multidisciplinary Research
    http://eprints.covenantuniversity.edu.ng/id/eprint/2803 Vol.6(1) Pages: 171-180