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?> Dr Fabian Obiora's Details


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Dr Fabian Obiora

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Email: Click to show Obiora's Email Address Birthday: 21st February
Staff Type: Academic Phone Number: Login to view phone number
Website or LinkedIn URL: Gender: Male
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Biography: Obiora, Fabian Chukwuemeka is a Lecturer in Chukwuemeka Odumegwu Ojukwu








University. He is married with 4 Children. Dr. Fabian C. Obiora is an Associate








Member of institute of Chartered Economics of Nigeria (ICEN).


























He holds OND and HND (Accountancy) in I.M.T Enugu, PGD (Accountancy), MBA








(Accountancy) in IMO State University Owerri, Msc (Accountancy) and Ph.D

















(Accountancy) both from Chukwuemeka Odumegwu Ojukwu University Igbariam








Campus, Anambra State. Dr. Fabian C. Obiora had several working experiences both in








the private and public Sectors in the capacity of Accountant, Auditor, Risk and technical








Analysis,Budget/Strategic Planner, Data Analysis and Lecturer now.
Faculty/Department/Unit: Accountancy Rank: LECTURER 1
Research Interest: AREA OF RESEARCH INTEREST: ENVIRONMENTAL AND MANAGEMENT AREA OF SPECILAZATION: ACCOUNTING
Educational Qualifications: EDUCATIONAL QUALIFICATIONS








S/N NAME OF SCHOOL QUALIFICATION OBTAINED DATES








1. TEACHERS TRANING PRIMARY SCHOOL ENUGU FIRST SCHOOL LEAVING CERTIFICATE (FSLC) 1988








2. WEST AFRICAN EXMINATION CERTIFICATE 1993








3 INSTITUTE OF MANAGEMENT AND TECHNOLOGY, ENUGU PRELIMINARY PROGRAMME IN NATIONAL DIPLOMA 1994








4 INSTITUTE OF MANAGEMENT AND TECHNOLOGY, ENUGU NATIONAL DIPLOMA IN ACCOUNTING 1996








5 INSTITUTE OF MANAGEMENT AND TECHNOLOGY, ENUGU HIGHER NATIONAL DIPLOMA IN ACCOUNTING 2000








6 IMO STATE UNIVERSITY,OWERRI POSTGRADUATE DIPLOMA IN ACCOUNTING 2007








7 NATIONAL EXMINATION CERTIFICATE (NECO) 2008








8 IMO STATE UNIVERSITY,OWERRI MBA IN ACCOUNTING 2008








9 CHUKWUEMEKA ODUMEGWU OJUKWU UNIVERSITY Msc. In ACCOUNTING 2014








10 CHUKWUEMEKA ODUMEGWU OJUKWU UNIVERSITY Ph.D IN ACCOUNTANCY 2020


























PROFESSIONAL MEMBERSHIP AND QUALIFICATION:








1. Member: INSTITUTE OF CHARTERED ECONOMICS OF NIGERIA








Qualification: ACCOCIATE MEMBER INSTITUTE OF CHARTERED ECONOMICS OF NIGERIA (2011)
Universities Attended: IMO STATE UNIVERSITY,OWERRI POSTGRADUATE DIPLOMA IN ACCOUNTING 2007








IMO STATE UNIVERSITY,OWERRI MBA IN ACCOUNTING








CHUKWUEMEKA ODUMEGWU OJUKWU UNIVERSITY Msc. In ACCOUNTING








CHUKWUEMEKA ODUMEGWU OJUKWU UNIVERSITY Ph.D IN ACCOUNTANCY
Publications:



LIST OF PUBLICATIONS & CREATIVE WORKS







(International Journal Articles)







1. Nnubia, I.C & Obior, .F.C (2018). Effect of Tax Incentives on Economic Growth in Nigeria International Journal of Social Sciences and Conflict Management ISSN 2536-7234, Vol.3 ,No.2 pp. 141-159. http://www.casirmediapublishing.com.







2. Anetoh, V.C.; Ofor, T.N. & Obiora, F.C (2018). Effect of Corporate Governance on Directors’ Tunnelling in Nigeria. ANU Jourenal of Management Sceicnes, ISSN 2251-0109, Vol. 9. No. 112. Pp. 35-43.







3. Nnubia, I.C & Obiora, F.C (2018). Effect of Directors Tunneling on Firm Performance of Quoted Companies in Nigeria. International Journal of Management Studies, Business & Enterprenuership Research, ISSN 2545-5907, vol. 3. No. 1. http://www.casirmediapublishing.com.







4. Nnubia, I.C & Obiora, F.C (2018). Accrual Accounting Basis and Cash Flow Future Predictions: Evidence from Quoted Companies in Nigeria. Directors Tunneling on Firm Performance of Quoted Companies in Nigeria. International Journal of Management Studies, Business & Enterprenuership Research, ISSN 2545-5907,Online: 2545-5885 vol. 3. No. 1. http://www.casirmediapublishing.com.







5. Anetoh,V.C.; Anetoh, J.C.; Okeke, G.N.; & Obiora, F.C (2020). Financial Leverage and Performance of Beverage manufacturing companies in Nigeria. International Journal for Innovative Research in Multidisciplinary Field. ISSN: 2455-0620 Volume - 6, Issue - 5, May – 2020. www.ijirmf.com







6. Omaliko, E.L.; Aipma, Okeke, P.C & Obiora.F.C (2021). Impact of Covid-19 Pandemic on Liquidity and Profitability of Firms in Nigeria. International Journal of Academic Research in Business and Social Sciences (HRMARS) 11(3), 1331-1344. Vol. 11, NO. 3, 2021, Pg. 1331-1344. http://dx.doi.org/10.6007/IJARBSS/v11-i3/9229







7. Obiora, F.C. & Ujam, O.J (2021). Effect of Portfolio Management on Performance of Listed Deposit Money Bank in Nigeria III International Journal of Banking and Finance Research E-ISSN 2695-186X P-ISSN 2672-4979. Vol. 7, NO. 2 2021. www.iiardpub.org







8. Obiora, F.C.; Ofor, N.T. & Ikenna (2021). Firms Attributes and Corporate Social Responsibility Disclosure in Nigerian, Journal of Emerging Trends in Management Sciences and Entrepreneurship (JETMASE) www.jetmasecom







9. Obiora, F.C & Akwuobi, B. (2021). Stakeholders Opacity of Corporate Social Responsibility (CSR) and Triple Bottom Line of Firms in Nigeria. International Journal of Economics and Business Management E-ISSN 2489-0065 P-ISSN 2695-1878, Vol 7. No. 3 2021 www.iiardpub.org







10. Obiora, F.C.; Onuora, J.K.J & Nworah, C.N. (2021). Social Sustainability Disclosures and Performance off ICT firms in Nigeria: Independent and Joint Effect Analysis. International Journal of Trend in Scientific Research and Development (IJTSRD) Vol 6 Issue 1. E-ISSN 2456-6470 2021 www.ijtsrd.com







11. Obiora, F.C. & Sunday, .D.; (2021) Effect of Adoption of Taxpro-Max on FIRS Tax Remittance in Nigeria. International Journal of Trend in Scientific Research and Development (IJTSRD) Vol 6 Issue 1. E-ISSN 2456-6470 2021 www.ijtsrd.com







12. Obiora, F.C. & Okeke, C.; (2021). E-Naira Digital Currency and Financial Performance of Listed Deposit Money Banks in Nigeria. International Journal of Trend in Scientific Research and Development (IJTSRD) Vol 6 Issue 1. E-ISSN 2456-6470 www.ijtsrd.com







13. Obiora.F.C, Onuora.J.K.J & Manafa.C.J (2021) Forensic Audit and Assurance Services to Nigeria Public Sector. Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2695-2211 Vol 7. No 5 2021 www.iiardpub.org







14. Obiora, .F.C.; & Nwayotalu, .C.I.; (2021). Board Multiplicity and Cash Flow Performance of Listed Health Care Firms in Nigeria. International Journal of Trend in Scientific Research and Development (IJTSRD) Vol 6 Issue 1. E-ISSN 2456-6470 www.ijtsrd.com







15. Obiora, .F.C.; Onuora, J.K.J & Mayah, E; (2022). Board Multiplicity and Corporate Tax Avoidance Behaviour of Quoted Healthcare Manufacturing Firms in Nigeria. Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2695-2211 Vol 8. No. 1 2022 www.iiardjournals.org







16. Obiora, F.C.; Onuora, J.K.J & Okpala, N.L. (2022). Web Based Environmental Disclosure and Financial Performance of Quoted Firms in Nigeria. IIARD International Journal of Economics and Business Management E-ISSN 2489-0065 P-ISSN 2695-1878, Vol 8. No. 1 2022 www.iiardjournals.org







17. Obiora, F.C.; & Akaegbobi, T.N. (2022). Stimulus of International Public Sector Accounting Standardand Report Quality of Selected Public Offices in Southeast, Nigeria. Journal of Contemporary Issues in Accounting (JOCIA) Vol. 3 No. 1 April, 2022 https://journals.unizik.edu.ng/jocia







18. Ashara, O. E. & Obiora, F.C.; (2022). Effect of External Auditors Switching on Corporate Tax Savings of Listed Banks in Nigeria. Scholarly Journal of Management Sciences Research | ISSN: 2955-0793 Vol. 1, Issue 2 (July, 2022) | www.ijaar.org/sjmsr







19. Obiora.F.C & Omaliko.E.L, (2022). Effect of Community Development and Waste Management Disclosures on Liquidity of Firms in Nigeria Asian Journal of Advances in Research (AJOAIR) Vol.15, No. 3 Pg.1-10 https://www.mbimph.com/index.php/AJOAIR/article/view/2939







20. Obiora, .F.C.; & Onyeogubalu, O.N.; (2022). Covid-19 Pandemic and Forensic Auditing Services among the Quoted Firms in Nigeria: A Conceptual Paper. Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2695-2211 Vol 8. No. 1 2022 www.iiardjournals.org







21. Obiora, .F.C.; Onuora, .J.K.J & Chukwuemeka I.S .; (2022). Impact of Board Quality on Sustainability Disclosure of Quoted Firms in Nigeria. Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2695-2211 Vol 8. No. 2 2022 www.iiardjournals.org







22. Obiora, .F.C. ; & Omaliko, .E.L.; (2022). Effect of Environmental Disclosures on Liquidity of Firms in Asian Journal of Advances in Research AJOAI Vol.15,No.3Pg.36-46 https://www.mbimph.com/index.php/AJOAIR/article/view/2939







23. Obiora, .F.C.; Onuora, .J.K.J & Okeke, .O.; (2022).Environmental Accounting Disclosures and Tax Aggressiveness of Quoted Firms in Nigeria. Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2695-2211 Vol 8. No. 2 2022 www.iiardjournals.org







24. Obiora, F.C.; Onuora, .J.K.J & Okpala, .N.L.; (2022). Forensic Accounting and Corporate Social Responsibility among the Quoted Firms in Nigeria: A Conceptual Paper International Journal of Trend in Scientific Research and Development E-ISSN 2504-8856 P-ISSN 2695-2211 Vol 8 No.1 www.iiardjournals.org







25. Obiora, .F.C.; & Ijoma, .M.A; (2022). Environmental Sustainability Reporting and Financial Performance of Listed Manufacturing Firms in Nigeria. International Journal of Trend in Scientific Research and Development (IJTSRD) Vol 6 Issue 2. E-ISSN 2456-6470 www.ijtsrd.com







26. Obiora.F.C; Onuora, .J.K.; & Ibida, .N.J.; (2021). Moderating Effect of Information Asymmetry on Earnings Management Contemporary Journal of Management Published by Academic Ink Review ISSN 2766-1431 https://airjournal.org/cjm







27. Obiora, .F.C.; & Nwamah, .K.; (2022) Impact of Green Accounting Disclosures on Sustainability of Manufacturing Firms in Nigeria. International Journal of Trend in Scientific Research and Development (IJTSRD) Vol 6 Issue 2. E-ISSN 2456-6470 www.ijtsrd.com







28. Obiora, .F.C.; Onuora, .J.K.J.; & Amodu, .O.A.; (2022). Forensic Accounting Services and its effects on Fraud Prevention in Health Care Firms in Nigeria. Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2682-5902 Vol. 6 No. 2021 www.iiardjournals.org







29. Obiora, .F.C.; Onuora, .J.K.J.; & Ezeogidi, .C.S.; (2022). An Assessment of Impact of Environmental Accounting Disclosure on Profitability of Firms in Nigeria. Journal of Innovative Finance and Economics Research ISSN: 2360-896X www.seahipaj.org







30. Obiora, .F.C.; Onuora.J.K.J.; & Egwuom, .M.J.; (2022) Corporate Social Sustainability Pratice and Financial Performance of Consumer Goods Firms in Nigeria. International Journal of Trend in Scientific Research and Development (IJTSRD) Vol 6 Issue 3. E-ISSN 2456-6470 www.ijtsrd.com







31. Obiora, .F.C.; Onuora, .J.K.J.; & Okafor, .I.P.; (2022) Evaluation of Impact of Corporate Social Responsibility Cost on Financial Performance of Non-Financial Firms in Nigeria. Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2695-2211 Vol. 8 No. 2021 www.iiardjournals.org







32. Obiora, .F.C.; Onuora, .J.K.J.; & Okoye, .O.C.; (2022). Environmental Accounting Practices, Social Responsibility Disclosures and Firm Value: Evidence from listed Oil and Gas Firms in Nigeria. International Journal of Economics and Business Management E-ISSN 2489-0065 P-ISSN 2695-1878 Vol. 8 No. 2022 www.iiardjournals.org







33. Obiora, .F.C.; Onuora, .J.K.J.; & Okolie, .F.O.; (2022). Effect of Cash Flow Management on Tax Aggressiveness of Quoted Non-Financial Firms in Nigeria. World Journal of Finance and Investment Research E-ISSN -2550-7125 P-ISSN 2682-5902 Vol. 6 No. 2022 www.iiardjournals.org







34. Obiora, .F.C.; Onuora, .J.K.J.; & Madueke, .O.P.; (2022). Forensics Auditing and Corporate Social Responsibility Among The Quoted Oil and Gas Firms in Nigeria: A Conceptual Paper International Journal of Advanced Academic Research ISSN: 2488-9849 Vol. 8 Issue 2 . 2021 www.ijaar.org







35. Orie, .J.C, Obiora, .F.C.; & Orie, .S.; (2022). Effect of Financial Derivatives on the Performance of Deposit Money Bank in the Nigeria Stock Exchange International Journal of Business Systems and Economics ISSN: 2360-9923 Vol. 13. Issue 5 www.arcnjournals.org







36. Onuora, .J.K.J.; Obiora, .F.C.; & Aniesodo, .E.A.; (2022). Board Heterogeneity and Cash Flow Performance of Quoted Firms in Nigeria. International Journal of Banking and Finance Research E-ISSN 2695-186x P-ISSN 2672-4979 Vol. 8 No.1 2022 www.iiardjournals.org







37. Agu, .N.K.; & Obiora, .F.C.; (2022). Diversity, Equity, Inclusion and Forensic Accounting of Oil and Gas Firms in Nigeria Stock Exchange. International Journal of Business Systems and Economics ISSN: 2360-9923 Vol. 13. Issue 5 www.arcnjournals.org







38. Onuora, .J.K.J.; Obiora, .F.C.; & Joshua, .N.G.; (2022). Ownership Structure and Financial Performance of Quoted Non-Financial Firms in Nigeria: An Independent and Joint Effect Analysis. International Journal of Banking and Finance Research E-ISSN 2695-186x P-ISSN 2672-4979 Vol. 8 No.1 2022 www.iiardjournals.org







39. Onuora, .J.K.J.; Obiora, .F.C.; & lloghalu, .C.R.; (2022). Corporate Governance Mechanism and Sustainability of Health Care Firms in Nigeria. International Journal of Trend in Scientific Research and Development (IJTSRD) Vol 6 Issue 3. E-ISSN 2456-6470 www.ijtsrd.com







40. Onuora, .J.K.J.; Obiora, .F.C.; & Nduokafor, .C.O.; (2022). Forensic Accounting As an Instrument of Accountability Among the Quoted Firms in Nigeria. International Journal of Advanced Academic Research ISSN 2488-9849 Vo. 8 Issue 2 www.ijaar.org







41. Okafor, .O.G.; Obiora, .F.C.; & Onuora, .J.K.J.; (2022). Impact of Forensic Audit and Financial Statement Fraud of Deposit Money Bank in Nigeria. International Academy Journal of Management, Marketing and Entrepreneurial Studies Vol 9 Issue 1. PP 88-98, ISSN: 2382-7446 .







42. Onuora, .J.K.J.; Obiora, .F.C.; & Ikubor, .A.; (2022). Influence of Environmental and Social Sustainability Disclosures on Financial Performance of Oil and Gas Firms in Nigeria. International Journal of Trend in Scientific Research and Development (IJTSRD) Vol 6 Issue 3. E-ISSN 2456-6470 www.ijtsrd.com







43. Obiora, .F.C.; Onuora, .J.K.J.; & Onuigwe, .G.C.; (2022). Directors Reputation Capital and Auditor Sellection Choice of Selected Consumer Goods Firms in Nigeria. Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2695-2211 Vol 8. No. 2 2022 www.iiardjournals.org







44. Obiora, .F.C.; Onuora, .J.K.J.; & Aniagboso, .I.C.; (2022). Tax Aggressiveness and Sustainability of Quoted Firms in Nigeria. Journal of Accounting and Financial Management E-ISSN 2504-8856 P-ISSN 2695-2211 Vol 8. No. 2 2022 www.iiardjournals.org







45. Ugbah, A.A; Ofor, T.N & Obiora, F.C (2022). Determinant of Financial Fraud Likelihood in Nigeria. International Journal of innovations for Social Sciences. P-ISSN 1315-1321 Vol 6. No. 71 2022 www.journal-innovations.com







46. Odoemelam, E.P. & Obiora, F.C.; (2023). Accounting Information Disclosure and Dividend Payout of Listed Pharmaceutical Firm in Nigeria. European Journal of Accounting, Auditing and Finance Research Vol.11, No. 2, pp.62-83, 2023 Print ISSN: 2053-4086(Print), Online ISSN: 2053-u 4094(Online) Website: https://www.eajournals.org/







Book of Abstracts:



1. Onuora, .J.K.J.; Obiora, .F.C.; & Ezechukwu, C.I; (2022). Dynamics of firms life cycle and Tax avoidance: Capacity Building and Sustainable Development: The Challenge of 4th Industrial Revolution.







(Local Journals)



1. Obiora, F.C & Anetoh, V.C (2018). Effect of IPSAS Adoption on Accountability and Transparency in the Nigeria Public Sector. Coou Interdisciplinary Research Journal, Vol.2, No.1 pp. 127-139.







2. Ndubisi, E.C; Anetoh, V.C; Obiora, F.C & Peter, R. A (2018). Effect of Entrepreneurial Marketing on Performance of Selected Chemical Manufacturing Firms in Anambra, Nigeria. 3rd International Conference on Bulding a Globally Competitive Economy in the Post Recession Era in Nigeria.







3. Obiora, F.C; Orife, C.O.; Igburu.O & Nkechukwu, G (2018). Impact of Internal Control on Litigation Risk and Disclosure of Quoted Oil and Gas Firms in Nigeria. 3rd International Conference on Bulding a Globally Competitive Economy in the Post Recession Era in Nigeria.







4. Obiora,F.C. & Nkechukwu.G (2018). Taxation and Economic Growth in Nigeria Agreement. 3rd International Conference on Bulding a Globally Competitive Economy in the Post Recession Era in Nigeria.



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