Email: Eferakeyai@delsu.edu.ng

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  • Area of Specialization: Management Accounting, Cost Accounting ,Financial Reportingand Strategic Financial Management
  • Department of Accounting/Banking & Finance

  • PROFILE OF EFERAKEYA IDOWU Dr Eferakeya Idowu is a lecturer in the Department of Accounting, Banking & Finance. He is an alumnus of the University of Portharcourt ,Delta State University and Chukwuemeka Odumegwu Ojukwu University (Formerly Anambra State University) where he obtained his PhD Degree in Accountancy in the year 2021. Before joining the university he has worked in the private sector as an accountant and auditor, where he acquired profound industry knowledge, skills and experience. Since joining the services of the university in February, 17th, 2003, he has held several administrative positions such as Acting Director of Part-Time (Weekend) Programme Asaba Campus, from 2004 to 2007; Coordinator of Continuing Education Programme from 2008 to2009, Head of Department, Department of Accounting, Banking & Finance from 2009 to 2011, Hall warden (Council Hall) from 2011 to 2013 and Coordinator of Part-Time (Weekend) Degree Programme from 2013 to 2015. As Acting Director and Head of Department, he was a member of the University Senate, Delsu Senior Staff Disciplinary Committee and Student’s Examination Malpractice and Disciplinary Committee. He has chaired several committees at both departmental and faculty level and a member of several committees at the campus level: He was a Faculty Representative to University Quality Assurance Committee, Faculty Representative to Faculty of Engineering and currently Faculty Representative to Faculty of Law, As part of community service, he was a Part- Lecturer at the National Open University of Nigeria, Asaba Study centre and Part-Time Facilitator for Nigerian Institute of Management Asaba. He is currently an Assessor on Strategic Financial Management Subject of the Institute of Chartered Accountants of Nigeria, from 2018 till date. He is an Associate member (ACA) of the Institute of Chartered Accountants of Nigeria (ICAN) and (ACTI) of the Chartered Institute of Taxation of Nigeria (CITN). He has taught several courses in accounting, banking & finance and supervised a lot of undergraduate students’ project. He has been engaged in various capacity building for several bodies both in the public and private sectors. He has written a textbook on cost accounting, contributed chapters in books of reading, attended several academic seminars and presented papers. He has to his credit about 26 scholarly articles published in both national and international reputable journals. His research interest is in the areas of cost accounting, management accounting, financial reporting and strategic financial management. He is God-fearing and very disciplined. He likes reading, playing football, scrabble, chess and table tennis. He is happily married with lovely children.
    My Publications
  1. Eferakeya, I, Ifurueze, M., & Okoye , E. (2021) Comparability of financial statements in Nigeria: A pre and post IFRS Analysis, Bornu Journal of Research Management/Faculty of Social and Management Sciences, Bornu State University, Maiduguri
    https://www.researchgate.net/publications/create?publicationType=article Vol.4(1) Pages: 11-28

  2. Eferakeya, I, & Patani, E. (2021) Audit and the role of auditing: An exposition of the underlying theories, The Mattingley Publishing Co. Inc
    https://www.testmagzine.biz/index.php/testmagzine/article/view/14298 Vol.84 Pages: 226-248

  3. Eferakeya, I, Ifurueze, M., & Okoye , E. (2021) Accounting information and share price of firms listed in Nigeria: Pre and Post IFRS approach, Faculty of Management Sciences Delta State University Abraka
    httpps://www.deljoms.com.nd Vol.3 (1) Pages: 220-237

  4. Enakirerhi, L.I., Temile, S.O. & Eferakeya, I. (2020) Macro-Economic, Bank Specific Variables and Credit Risk in Nigeria., Sokoto Journal of Management Studies/Faculty of Management Sciences, Usman Danfodiyo University, Sokot - Nigeria
    Vol.22 (1) Pages: 137 - 154

  5. Enakirerhi, L.I., Eferakeya, I. & Big-Alabo, M. (2020) The Balanced Score Card (BSC) approach to Measuring Performance in Service Firms in Nigeria: A Theoretical Perspective, Internation of Journal of Management and Commerce Innovation/Research Publish Journals
    https://researchpublish.com/issue/IJMCI/Issue-2-October-2019-March-2020 Vol.7(2 ) Pages: 1419 - 1424

  6. Eferakeya, I (2020) Are companies annual reports important for investment decisions? Measuring individual investors perception in Nigeria, Sokoto Journal of Management Studies/ Faculty of Management Sciences Usmanu Danfodio University
    https://www.researchgate.net/publication/344942749_Are_companies'_annual_reports_important_for_investment_decisions_Measuring_individual_investors'_perception_in_Nigeria Vol.24(3) Pages: 113-127

  7. Eferakeya, I and Ighosewe, E.F (2020) Effect of audit quality on earnings management of firms listed on the industrial goods sector of Nigerian Stock Exchange, Jalingo Journal of Social and Management Sciences
    httpps://www.tsuniversity.edu.ng/faculty-of-social-and-management-sciences Vol.2(4) Pages: 33-50

  8. Ighosewe,E.F and Eferakeya, I (2020) Sustainability reporting and firm performance: empirical evidence from listed manufacturing firms in South Africa, Faculty of Business Administration Imo State University Owerri
    https://www.researchgate.net/publication/344942728_Sustainability_Reporting_and_Firm_Performance_Empirical_evidence_from_listed_Manufacturing_Firms_in_South_Africa Vol.11(20 Pages: 16-27

  9. Eferakeya, I, Erhijakpor, E.A.O. & Enakirerhi, L.I (2020) COVID-19 and financial reporting:A contextual analysis, Faculty of Management Sciences Kogi State University
    http://kogmanjourn.com.ng/vol6no3oct2020/COVID-19%20PANDEMIC%20AND%20FINANCIAL%20REPORTING.pdf://kogmanjourn.com.ng/vol6no3oct2020/tableofcontents.html Vol.6(3) Pages: 87-106

  10. Eferakeya, I and Erhijakpor, E.A.O. (2020) Determinants of operating efficiency of Nigerian banking sector, Par Arch Journal of Archaeology of Egypt/ Egyptology
    https://archives.pararch.nl/index.php/jae/article/view/5064 Vol.17 (7) Pages: 13151-13166

  11. Eferakeya, I. & Alagba, O.S (2019) Effect of public debt on economic growth in Nigeria. An empirical analysis 1981-2018, International Journal of Business & Economic Development
    https://ijbed.org/details&cid=177 Vol.7(2 ) Pages: 10-17

  12. Eferakeya, I. & Okolie, A. (2019) Effect of treasury single account on activities of ministries, departments, agencies of federal government and banks in Nigeria, AAU Jounal of Management Sciences/Faculty of Management Sciences, Ambrose Ali University, Ekpoma
      Vol.9(1&2) Pages: 87-105

  13. Eferakeya, I. (2019) Nexus between chief financial officer, chief executive officer strategic partnership and demographic variables of firms' financial performance in Nigeria. , Journal of Banking
    https://www.cibng.org/files/resourceDownloads/1561976057bankers-journal.pdf Vol.8(2) Pages: 33-77

  14. Eferakeya, I. (2018) Is the balanced scorecard framework applicable in the Nigeria banking industry? Searching for empirical evidence, Unihez Journal of Contemporary research
    https://www.researchgate.net/publication/344943052_Balanced_Scorecard_framework_and_Nigerian_Banks_corrected_version_2 Vol.7(2) Pages: 185-203

  15. Eferakeya, I. (2018) Impact of financial accounting information on lending decision by deposit money banks in Nigeria, Sahel Analyst:Journal of Management Sciences
    Vol.16(2) Pages: 13-29

  16. Eferakeya, I., Alagba, 0. S., & Ofor ,N.T. (2017) Impact of of IFRS adoption on financial accounting data in Nigerian banking sector :an application of Grays modified comparative index, Sahel Analyst:Journal of Management Sciences
    Vol.15(7 ) Pages: 81-102

  17. Eferakeya, I. (2017) Accounting/corporate scandals and calls for increased ethics in accounting education; a review of literature, West African Journal of Busines and Management Sciences
    Vol.7(1 ) Pages: 153-163

  18. Eferakeya, I. & Enakirerhi, L.I. (2017) The Ethical Issue in the 2007 Financial Crisis: A Critical Review , AAU Jounal of Management Sciences/Faculty of Management Sciences, Ambrose Ali University, Ekpoma
    Vol.7(2 ) Pages: 103-120

  19. Eferakeya, I. (2017) Assessment of Import Duty Policies in Nigeria: A Contextual Analysis, Sahel Analyst:Journal of Management Sciences
    Vol.15(7 ) Pages: 153-163

  20. Eferakeya, I. (2016) The debate around the international financial reporting standard (IFRS) fair value accounting, Journal of Social and Management Science /Delsu Faculty of Social Science
    https://universityjournals.org/journal/JSMS/article-abstract/2B59968 Vol.11(1 ) Pages: 18-27

  21. Eferakeya, I. (2016) Nigeria small and medium scale enterprises and adoption of management accounting in Nigeria, Journal of Social and Management Sciences /Delsu Faculty of Social Science
    http://universityjournals.org/journal/JSMS/article-abstract/35A3F76 Vol.11(2 ) Pages: 62-77

  22. Eferakeya, I. (2016) Resolving Nigeria dependency on oil revenue., AAU Journal of Management Sciences/ Ambrose Ali University, Edo State
    Vol.7(1 ) Pages: 204-218

  23. Eferakeya, I., Ighosewe, E. F., & Ofor ,N.T. (2016) The relationship between corporate governance and fraud prevention in Nigeria:a perceptual view, Journal of Social and Management Sciences /Delsu Faculty of Social Science
    http://universityjournals.org/journal/JSMS/article-abstract/25D3F111 Vol.11(3 ) Pages: 74-83

  24. Eferakeya, I. & Ifurueze, M. (2016) Entrepreneurship education and human capital development:the perception of university undergraduate students., Journal of Accounting, Business and Social Sciences/ Faculty of Management Sciences, Chukwuemeka Odumegwu Ojukwu University
    http://jabss.org/journal_issues/jabss3.pdf Vol.1(1 ) Pages: 37-59

  25. Eferakeya, I. & Alagba, O.S (2015) Regulatory -induced consolidation through mergers and acquisitions and its implication on banks performance in Nigeria, Internation of Journal of Business and Industrial Marketing
    Vol.1(1 ) Pages: 6-25

  26. Eferakeya, I. (2014) An examination of of the relationship bank regulation and performance in Nigeria, International Journal of Marketing Financial Services and Management Research
    https://www.indianresearchjournal.com Vol. Pages:

  27. Eferakeya, I. (2014) Nigeria small and medium scale enterprises access to finance:what is the story since bank consolidation in 2005, Internation of Journal of Innovation and Applied Studies
    https://www.ijias.issr.journal.org/ Vol.6 (4) Pages: 1111-1122

  28. Eferakeya, I. (2014) Is increasing bank capital the solution to improving bank liquidity and preventing bank distress in Nigeria?, Universal Journal of Applied Science
    https://www.hrpub.org Vol.2(4) Pages: 87-95

  29. Eferakeya, I. (2014) Nigeria government recurrent expenditure on agricultural sector:any impact?, Journal of Agriculture and Food Environment
    Vol.1(1 &2) Pages: 1-13

  30. Eferakeya, I. (2010) An empirical study of the relationship between stock prices and exploratory variables of dividends,earnings and inflation in the Nigerian Stock Exchange, Journal of Business Studies and Technology Development/
    Vol.6 (2) Pages: 84-92

  31. Opia,O.P.B. & Eferakeya, I (2008) Conflict institutional trust and entrepreneurial intention:an exploratory study of Niger Delta Youths, Readings In Conflict Management and Peace Building in Africa/Delsu Faculty of Social Science
    Vol.II Pages: 347-360

  32. Eferakeya, I. & Ajobo, R.T. (2007) The Management Accountant: Its Critical Role in the Management Process in Business Organisation, Journal of Management and Enterprise Development
    Vol.4 (2) Pages: 7 - 15

  33. Eferakeya, I. & Ekakitie, S. E. (2007) Product/Service Cost Determination: Imperative of Activity Based Costing , Journal of Business Administration and Management
      Vol.2 (3) Pages: 54 - 60

  34. Eferakeya, I. (2005) Critique of Human Resource Accounting, Journal of Management and Enterprise Development
    Vol.2 (2) Pages: 38 - 41