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?> Dr Nkechi Ofor's Details


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Dr Nkechi Ofor

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Email: Click to show Ofor's Email Address Birthday: 22nd October
Staff Type: Academic Phone Number: Login to view phone number
Website or LinkedIn URL: https://www.linkedin.com/in/nkechi-ofor-phd-5206522 Gender: Male
Contact Address: Login to view contact address
Biography: Dr (Mrs). Nkechi Theresa Ofor was born at Nsukka, in Enugu State in the early 70’s. She is a native of Igbariam in Anambra East Local Government Area, of Anambra State.





She is currently serving in different Boards as board member, such as, Board of CIFCFIN Diplomats; Board of COOU- ANAN Research Centre. Member, ANAN Research and Technical Committee, Board member Post Graduate Studies (COOU), Member Faculty of Management Sciences Management Committee. She is currently, the Head of Accountancy Department, Chukwuemeka Odumegwu Ojukwu University, Igbariam.





Her areas of specialization are Advanced Financial Accounting, Fraud & Forensic Accounting. She has about eighty (80) publications to her credit and has presented papers in both local and international conferences.





She is married and her marriage is blessed with three kids, two boys and a girl.
Faculty/Department/Unit: Accountancy Rank: Reader
Research Interest: Forensic Accounting/Artificial Intelligence
Educational Qualifications: 2014 Nnamdi Azikiwe University, Awka, Anambra State.





Ph.D (Hons.) Accountancy











2007 University of Benin, Benin City, Edo State.





M.Sc (Hons.) Accounting











2002 Nnamdi Azikiwe University, Awka, Anambra State





B.Sc. (Hons) Accountancy, Second Class Upper Division











1994 Lagos State College of Education, Oto- Ijanikin, Lagos.





Nigeria Certificate in Education











1989 Community Secondary School, Igbariam, Anambra State.





Senior Secondary Certificate Examination











Professional Qualifications:





Member Association of National Accountants of Nigeria (ANAN)





Member American Accountants Association (AAA)





Member Nigerian Accountants Association (NAA)




Member Chartered Institute of Forensic and Certified Fraud Investigators of Nigeria
Universities Attended: Nnamdi Azikiwe University, Awka, Anambra State.





University of Benin, Benin City, Edo State.
Publications: Publications:





Ofor, N.T. (2011). Awareness and Adoption of Extensible Business Reporting Language(XBRL) by Quoted Nigerian Companies, Journal of the Management Sciences, Unizik, Vol.11, No.1, pp.53-67.











Ofor, N.T. (2012). Harmonization of Global Accounting Framework: A Move towards Corporate Credibility, Journal of the Management Sciences, Unizik, Vol.12, No.1, pp.29-44.











Ofor, N.T. & Ibadin, O. P. (2014). Voluntary internet financial reporting in quoted companies in Nigeria, Sokoto journal of Social Sciences, Vol.3, No.1, pp.243-263.











Nkechukwu, G.C. & Ofor, T. N. (2015). Effect of recurrent expenditure on GDP. Journal of Banking and Financial Studies, Vol.1, No.1, pp.-165-180.











Okoye Pius,V.C.and Ofor T.N.(2014). Forensic Accounting and fraud management in Nigeria banking sector. The Nigeria Accounting Horizon. Vol.6 & Vol.7.,pp.34-46.











Eze, O.N. and Ofor, N.T.(2016). Effect of indirect costs on corporate profitability of breweries in Africa: Evidence from Nigeria. European journal of Business and Management, ISSU(paper 2222-1905.

















Ofor, T.N. and Orjinta, H.I. (2015). Probity and accountability, a sine-qua-non for fund management in public sectors in Nigeria. Journal of Accounting, Business and Social Sciences, Vol.1, Issue 2.











Orjinta, H.I. and Ofor, T.N. (2016). Audit Committee Effectiveness and Timeliness of the Financial Reporting in Nigeria. Journal of Accounting, Business and Social Sciences, Vol.2, Issue 2.











Ofor T.N., Anah, S.A. and Afudoh, O.M.(2016). Effect of sales Force Turnover on Corporate Performance of Selected Manufacturing Companies in Nigeria. Journal of Accounting, Business and Social Sciences, Vol.2, Issue 2.























Ofor, T.N., Nkechukwu, G.C. and Nwoye, C.M.(2016). Determinants of Litigation Risk disclosure of banks in Nigeria. Uniben Journal of Accounting. Vol.2, number 1, pp.40-51.











Ofor, T. N. and Jideofor,N.E.(2015). Board shareholding and corporate profitability: Evidence from quoted banks in Nigeria.University journal of Humanities, physical, social and management sciences(USHPSMS), Vol.8, No.2,pp.136-147.











Ofor, T.N. and Manukaji, I. J. (2016). Effect of currency devaluation in an era of economic downturn in Nigeria. IIARD International journal of Banking and Finance Research, ISSN 2406-8634 Vol. 2, N0.2,pp.42-55.











Ozoanyigbo, C.V. and Ofor, T.N.(2016).The effect of operating cash cycle on cash flow of companies quoted in Nigeria. African journal of professional research on human development, Vol.12, No.4, pp. 52-62.





Uzuomba C.N, Ofor, T.N., and Okoye,P.V.C.(2016). Forensic Accounting and fraud in the public sector( A case of Imo State Ministry of Finance). Research journal of Management Sciences, Vol. 5(12), Available online at www.isca.in, www.isca.me.











Onyefulu, D.I. and Ofor T.N.(2016). Effect of internal control on fraud prevention anddetection in public sector in Nigeria. Journal of Accounting and Financial Management. Vol.2, issue 4, pp.22-27.





Umechukwu, A.I. and Ofor, T.N. (2016). Effect of capital structure on firms profitability: Evidence from Nigeria quoted firms. Journal of International Accounting(TJIA), Vol 1, Number 2, pp.23-35.





Eluro,D.C. and Ofor, T.N.(2016). Financial control strategies of entrepreneur financial management in Delta State. Journal of International Accounting(TJIA), Vol 1, Number 2, pp.239-245.





Ighosewe, E. F. and Ofor, T.N.(2017). Effect of treasury single account(TSA) on banks performance in Nigeria: An exploratory study. Sahel Analyst journal of management Scinces, Vol.15, No.1,pp.32-49.











Eferakeya, I., Alagba, O.S. and Ofor, T.N.(2017). Effect of treasury single account(TSA) on banks performance in Nigeria: An exploratory study. Sahel Analyst journal of management Scinces, Vol.15, No.2,pp.81-102.





Eferakeya, I., Alagba, O.S. and Ofor, T.N.(2017). Impact of IFRS Adoption on Financial Accounting Data in Nigerian Banking Sector: An Application of Gray’s Modified Comparative Index. Sahel Analyst journal of management Sciences’, Vol.15, No.2,pp.81-102.











Ogujiofor, M.N. and Ofor, T.N.(2017). Corporate Social Responsibilities and firm performance: A comparative study of banking and non-banking sector in Nigeria. International Journal of Management Excellence, Vol.8(2),Available online at www.ijme.org.





Uzoamaka,E.C.,Nweze,A.U., Ofor,T.N., and Ikediachi, O. V.(2017). Working capital cycle and performance of listed information communication technology firms in Nigeria. Scientific Research Journal (SCIRJ), Vol.v, Issue.v,pp41-52. Available online at www.scirj.org.











Ofor T.N., Omaliko, L.E. & Okoli, F.C.(2017). Effect of Treasury Single Accounts (TSA) on the Performance of Ministries, Departments and Agencies (MDA) in Nigeria. Trends: Economics and Management journal, Vol.xi, Issue 29, pp.59-67.











Musa S.J., Ofor, T.N., and Success B. E.(2017). Auditing procedures and processes in the Public Sector. .Journal of Financial Risk and Management Review, Vol.2, issue 2, pp. 43-50.





Ofor, T.N, Agbgbara, E.O. & Agbomah, D.J.(2017). Determinants of Internal Audit Effectiveness in the Nigeria Public Sector. International Journal of Accounting and Financial Management, Vol.1, No. 1: pp.51-62.





Ofor, T.N, Uzoka, P.U. & Odubuasi, A.C. (2017). The Effect of Mandatory Audit Firm Rotation on Audit Quality of Firms in Nigeria. International Journal of Accounting and Financial Management, Vol.1, No. 1: pp.127-139.





Uduak, D.W., Otuedon, M. and Ofor, T.N.(2018).Corporate attributes and audit report lag in Nigerian quoted companies. Uniport Journal of Business, Accounting and Finance Management,Vol.8. No.3, pp.27-38.





Ofor, T.N., Echefu, S.C. and Eze, J.C.(2018).An Evaluation of IMF Loan Policy in Revamping a Recessed Economy Emphasis from Nigeria. African journal of professional research on human development, Vol.14, No.1, pp. 26-46.





Abuye. S.E., Odubuasi, A.C. and Ofor, N(2018). Appraisal of auditors effectiveness in fraud prevention in corporate organization: A study of Nigeria oil industry. International journal of commerce and management research; Vol.4(6): 5-10.





Ofor, T.N., Anetoh, V.C. and Obiorah, F.U.(2018). Effects of Corporate Governance on Directors’ Tunneling in Nigeria. AAU Journal of Management Sciences, Vol.9(1&2)pp. 35-44.





Ogbada, E.I. , Ofor, T.N. and Onulaka, P.N.(2018). Effect of International Accounting Stansards on Public and Private Sectors Entities in Sustainability of Nigerian Economy. Journal of Economic Research and Entrepreneurship Development, Vol.3(1) pp.102-115.





Ofor, T.N., Alagba, O.S., & Ifurueze, M.S.(2018). Housing Finance Market and Economic Growth of West Africa Region: A Study of Nigeria and Ghana. International Journal of Business and Economic Development, 6(3)48-58





Ejezie S.C., Ofor. T.N. & Orah, C.(2019). Working capital management and financial performance of Tertiary Institutions in Anambra State. Oko journal of Science, Art and Technology, Vol.1:474-480.











Ewiwile, S., Ofor,T.N. & Akhalumah, P.(2019). Effect of Petroleum Revenue on Nigeria Economic Growth. Journal of Accounting, Business and Social Sciences(JABSS); Vol.1, Number 2:pp.13-28.











Orjinta,H.I., Onuora JKJ, & Ofor,T.N. (2019). Corporate Governance and Misclassification of Special Items: An International Comparison. Journal of Accounting, Business and Social Sciences(JABSS); Vol.1, Number 2:pp.29-42.











Ogbada E.I., Ofor, T.N. & Onulaka, P.N.(2018).Effect of International Accounting Standards on Public and Private Sector Entities in Sustainability of Nigerian Economy. Journal of Economic Research & Entrepreneurship Development. Vol.3, No.1:102-115.











, Ofor, T.N.(Ph.D), Alagba Ochuko.S.(Ph.D) and Prof. M.S. Ifurueze (2018). Housing Finance Market and Economic Growth of West African Region: A Study of Nigeria and Ghana. International journal of business and economic development, Vol.6: No.3; pp.48-59.











Ofor, T.N., Osemwegie, J.O. & Evbolo, I.C.(2019). International Control System and Financial Reporting Quality. Uniben Journal of Accounting, Vol.3(1); pp.79-94.











John- Akamelu, C.R., Ofor, T.N. and Anichebe, A.S.(2019). Effect of Accounting Information on Deferred Taxation in Nigerian Deposit Money Banks. International Journal of Innovative Finance Economic Research. 7(2): 96-105.











Falope, F.J., Ofor, T.N. and Ofurum D.I.(2019). Environmental Cost Disclosure and Corporate Performance of Quoted Construction Firms in Nigeria. International Journal of Advanced Research in Social and Management Sciences, 5(8):17-31.











Ofor, T. N. and Efeeloo, N.(2019).Liquidity and Firm Investments Trade-off of Listed Oil and Gas Companies in Nigeria. University of Port Harcourt Journal of Accounting and Business,6(2):247-261.











Ozoanyigbo, C.V. and Ofor, T.N.(2019). Green Cost Accounting and Financial Performance of Listed Oil and Gas Firms in Nigeria. Imo State University Business and Finance Journal, Vol.10, No.2, pp.150-166.





Ofor, T.N., Osemwegie,J.O.&Evbota, I.C.(2019). Internal Control System and Financial Reporting Quality. Uniben Journal of Accounting,3(1):67-78.











Efeeloo, N. , Ofor, T. N. and Onuora, J.K.J. (2020). Cash Flow Management and Financial Performance of Quoted Oil and Gas Firms in Nigeria. Journal of Accounting and Financial Management,6(4):1-11. www.iiardpub.org.











Efeeloo, N. and Ofor, T. N. (2020). Achieving Quality Fianacial Reporting by Governments in Nigeria: A Rethink of Anti-Fraud and Forensic Accounting Strategies. Advanced Journal of Economics Business and Accounting, 1(1):51-62.





Igbru,O. & Ofor, T.N.(2020). Effect of Social Sustainability Disclosure on Performanc of Oil and Gas Firms in Nigeria. Journal of Accounting, Business and Social Sciences,3(3):42-57.





Ofor,T.N. & Frarjimakim,A.S.(2020). Effect of Assets Utilization on Net Worth og Big Cap Companies Quoted in Nigeria. Journal of Accounting, Business and Social Sciences, 3(1):111-127.





Ughah, A.A., Ifurueze M.S. & Ofor, N.T.(2021) Testing Financial Statement Fraud: Perspective of the M-Score Model in Nigeria and South Africa. Delta Business Education Journal, 11(1); 65-86.





Ughah, A.A., & Ofor, N.T.(2021).firm Characteristics and Fraudulent Financial Reporting: An Application of the M-Score Model in Nigeria and Kenya. Delta Business Education Journal, 11(1); 35-50.





Ofor, T.N. & Ibida, N.J(2021). Board Characteristics and Firm Performance of Quoted Financial Services Companies in Nigeria. International Journal of Advanced Finance and Accounting, 2(9): 53-64.





Ofor, T.N., Anichebe, S.A. & Nwaigburu, K.O.(2021). Contemporary Issues and Challnges of Financial Reporting and Compliance to International Public Sector Accounting Standards in Nigeria.Journal of Occupation and Training(JOT), 8(2):31-44.





Ofor,T.N.(2021).Sustainable Development Goals and Reporting.Re-engineering Accounting Profession in the Post –Covid Era, ANAN Training Manual for 2021 MCPD Programme,14-50.





Odubuasi, A.C., Ighosewe, F.E. & Ofor, TN.(2022).Enterprise Risk Management and Banks’ Financial Performance: Evidence from West African Countries. International Journal of Research and Innovation in Social Science (IJRISS) |Volume VI, Issue I, January 2022|ISSN 2454-6186





Odubuasi, A.C., Ofor, T.N., & Ubaka Ilechukwu(2022).Enterprise Risk Management, Risk Committee, and Earning Capacity of African Banks: A Comparative Approach. Modern Economy; Vol. 13.





Onyeogubalu, O.N., Orjinta, H.I., & Ofor, N.T.(2022). Audit quality and value of selected manufacturing firms: Nigerian Experience. Asian Journal of advances in Research,15(3):22-35.





Ofor, N.T. & Onuigwe, G.C.(2022). Assessment of Nigeria stock market development on gross domestic product. International Journal of Operational Research in Management, Social Sciences and Education, 8(1): 79-92.DOI;10.48028/iiprds/ijormsse.v8.ii.06





Ofor, N.T., Orjinta,h.i. & Akaegbobi, T.N.(2022). Forensic audit and economic crime: emerging issues in Nigeria public sector.journal of Accounting and Financial Management. 8(3):20-31.





Ofor, N.T., Orjinta,h.i. & Onuigwe, G.C.(2022). Auditors independence and audit quality of industrial goods firms in Nigeria . Journal of Accounting and Financial Management(JAFM). 8(3):43-56.





Ezenwaka, F.A., Ofor, N.T., Onuora, JKJ & Nwaorgu, I.A.(2022) .Effect of accounting software on transparency in the Nigerian public sector. Journal of economics, Management and Trade.28(90:32-42.





Ibida, N.J., Orjinta, H.I., & Ofor, T.N.(2022) . Effect of auditors’ independence on reporting lag: Evidence from selected firms in Nigeria. Asian Journal of Advances in Research, 5(1):888-899.





Ofor, T.N., Orjinta, H.I., & Ezechukwu, C.I.(2022). Audit committee diversity and the reputation of audit: Evidence from selected non- banks financial firms in Nigeria. Asian Journal of Advances in Research, 5(1): 1067-1081.





Ashara,O.E., Ofor T.N. & Orjinta I.H.(2022). Audit quality and directors tunneling of consumer goods firms in Nigeria. Academicia: An International Multidisciplinary Research Journal. 12(3):85-95.DOI:105958/2249-7137.2022.00180.X





Ogbebor, R.O., Ifurueze, M.S., Ofor, T.N.(2022). An empirical examination of the effect of firm size on the financial reporting quality of quoted consumer goods manufacturing companies in Sub-Sahara Africa. GOUni Journal of Faculty of Management and Social Sciences, 10(1): 49-62.





Ofor, N.T., Orjinta H.I. & Mayah E(2022). Effect of audit committee characteristics on auditors efficiency of conglomerate firms in Nigeria.IIARD International Journal of Economics and Business Management. 8(1):56-66.www.iiardjournals.org





Ofor, T.N. & Mayah, E.(2022). Effect of work-life balance on employee satisfaction of selected ministries in Nigeria.Journal of Contemporary Issues in Accounting(JOCIA), 3(1):147-161.





Ogbebor, R.O., Ifurueze, M.S., Ofor, T.N.(2022). An assessment of the effect of firm profitability on the financial reporting quality of quoted consumer goods manufacturing companies in Sub-Sahara Africa. GOUni Journal of Faculty of Management and Social Sciences, 10(1): 22-36.





Odubuasi, A.C., Ofor, T.N., & Ugbah, A.(2022). Risk Committee Effectiveness and Financial Performance Indicator of Quoted Firms in Selected African Countries. Journal of Financial Risk Management, Vol. 11:634-647.





BOOK PUBLISHED











Ifurueze, S.M., Ofor, T.N. and Ifurueze, C.P. (2019). Financial Accounting; Introduction and Comprehensive Approach, 4th ed. Klaax Nigeria Ltd; Anambra State, Nigeria.











Ofor, N.T.(2022). A basic text in research writing for tertiary institutions. Eternal Press, Anambra State, Nigeria.


























GOOGLE SCHOLAR ARTICLES





Musa S.J., Ofor, T.N., and Success B. E.(2017). Auditing procedures and processes in the Public Sector. .Journal of Financial Risk and Management Review, Vol.2, issue 2, pp. 43-50.





John- Akamelu, C.R., Ofor, T.N. and Anichebe, A.S.(2019). Effect of Accounting Information on Deferred Taxation in Nigerian Deposit Money Banks. International Journal of Innovative Finance Economic Research. 7(2): 96-105.











Falope, F.J., Ofor, T.N. and Ofurum D.I.(2019). Environmental Cost Disclosure and Corporate Performance of Quoted Construction Firms in Nigeria. International Journal of Advanced Research in Social and Management Sciences, 5(8):17-31.











Ofor, T.N.(Ph.D), Alagba Ochuko.S.(Ph.D) and Prof. M.S. Ifurueze (2018). Housing Finance Market and Economic Growth of West African Region: A Study of Nigeria and Ghana. International journal of business and economic development, Vol.6: No.3; pp.48-59.





Uzuomba C.N, Ofor, T.N., and Okoye,P.V.C.(2016). Forensic Accounting and fraud in the public sector( A case of Imo State Ministry of Finance). Research journal of Management Sciences, Vol. 5(12), Available online at www.isca.in, www.isca.me.











Onyefulu, D.I. and Ofor T.N.(2016). Effect of internal control on fraud prevention anddetection in public sector in Nigeria. Journal of Accounting and Financial Management. Vol.2, issue 4, pp.22-27.











Orjinta, H.I. and OfOr, T.N. (2016). Audit Committee Effectiveness and Timeliness of the Financial Reporting in Nigeria. Journal of Accounting, Business and Social Sciences, Vol.2, Issue 2.











Ofor T.N., Anah, S.A. and Afudoh, O.M.(2016). Effect of sales Force Turnover on Corporate Performance of Selected Manufacturing Companies in Nigeria. Journal of Accounting, Business and Social Sciences, Vol.2, Issue 2.











Ighosewe, E. F. and Ofor, N.T. (2017). Effect of treasury single account(TSA) on banks performance in Nigeria: An exploratory study. Sahel Analyst journal of management Scinces, Vol.15, No.1,pp.32-49.











Ofor N. T., Omaliko, L.E. & Okoli, F.C.(2017). Effect of Treasury Single Accounts (TSA) on the Performance of Ministries, Departments and Agencies (MDA) in Nigeria. Trends: Economics and Management journal, Vol.xi, Issue 29, pp.59-67.











Odubuasi, A.C., Ighosewe, F.E. & Ofor, TN.(2022).Enterprise Risk Management and Banks’ Financial Performance: Evidence from West African Countries. International Journal of Research and Innovation in Social Science (IJRISS) |Volume VI, Issue I, January 2022|ISSN 2454-6186

















Odubuasi, A.C., Ighosewe, F.E. & Ofor, TN.(2022).Enterprise Risk Management and Banks’ Financial Performance: Evidence from West African Countries. International Journal of Research and Innovation in Social Science (IJRISS) |Volume VI, Issue I, January 2022|ISSN 2454-6186





Odubuasi, A.C., Ofor, T.N., & Ubaka Ilechukwu(2022).Enterprise Risk Management, Risk Committee, and Earning Capacity of African Banks: A Comparative Approach. Modern Economy; Vol. 13.





Ofor, N.T. & Onuigwe, G.C.(2022). Assessment of Nigeria stock market development on gross domestic product. International Journal of Operational Research in Management, Social Sciences and Education, 8(1): 79-92.DOI;10.48028/iiprds/ijormsse.v8.ii.06





Ofor, N.T., Orjinta,h.i. & Akaegbobi, T.N.(2022). Forensic audit and economic crime: emerging issues in Nigeria public sector.journal of Accounting and Financial Management. 8(3):20-31.





Ofor, N.T., Orjinta,h.i. & Onuigwe, G.C.(2022). Auditors independence and audit quality of industrial goods firms in Nigeria . Journal of Accounting and Financial Management(JAFM). 8(3):43-56.





Ezenwaka, F.A., Ofor, N.T., Onuora, JKJ & Nwaorgu, I.A.(2022) .Effect of accounting software on transparency in the Nigerian public sector. Journal of economics, Management and Trade.28(90:32-42.





Ibida, N.J., Orjinta, H.I., & Ofor, T.N.(2022) . Effect of auditors’ independence on reporting lag: Evidence from selected firms in Nigeria. Asian Journal of Advances in Research, 5(1):888-899.





Ofor, T.N., Orjinta, H.I., & Ezechukwu, C.I.(2022). Audit committee diversity and the reputation of audit: Evidence from selected non- banks financial firms in Nigeria. Asian Journal of Advances in Research, 5(1): 1067-1081.





Ashara,O.E., Ofor T.N. & Orjinta I.H.(2022). Audit quality and directors tunneling of consumer goods firms in Nigeria. Academicia: An International Multidisciplinary Research Journal. 12(3):85-95.DOI:105958/2249-7137.2022.00180.X





Ogbebor, R.O., Ifurueze, M.S., Ofor, T.N.(2022). An empirical examination of the effect of firm size on the financial reporting quality of quoted consumer goods manufacturing companies in Sub-Sahara Africa. GOUni Journal of Faculty of Management and Social Sciences, 10(1): 49-62.





Ofor, N.T., Orjinta H.I. & Mayah E(2022). Effect of audit committee characteristics on auditors efficiency of conglomerate firms in Nigeria.IIARD International Journal of Economics and Business Management. 8(1):56-66.www.iiardjournals.org





Ofor, T.N. & Mayah, E.(2022). Effect of work-life balance on employee satisfaction of selected ministries in Nigeria.Journal of Contemporary Issues in Accounting(JOCIA), 3(1):147-161.





Ogbebor, R.O., Ifurueze, M.S., Ofor, T.N.(2022). An assessment of the effect of firm profitability on the financial reporting quality of quoted consumer goods manufacturing companies in Sub-Sahara Africa. GOUni Journal of Faculty of Management and Social Sciences, 10(1): 22-36.





Odubuasi, A.C., Ofor, T.N., & Ugbah, A.(2022). Risk Committee Effectiveness and Financial Performance Indicator of Quoted Firms in Selected African Countries. Journal of Financial Risk Management, Vol. 11:634-647.
Google Scholar: https://scholar.google.com/citations?user=Jn7xxsIAAAAJ&hl=en
Skills: Financial Reporting, Data Analysis and Interpretation, Accounting Software
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