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?> Prof Alphonsus Anichebe's Details


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Prof Alphonsus Anichebe

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Email: Click to show Anichebe's Email Address Birthday: 29th March
Staff Type: Academic Phone Number: Login to view phone number
Website or LinkedIn URL: Gender: Male
Contact Address: Login to view contact address
Biography:
Faculty/Department/Unit: Accountancy Rank: Professor
Research Interest: Public Finance
Educational Qualifications:
Academic Qualifications
Ph.D (Banking and Finance) 2015
MBA (Accountancy) 2006
HDIMT (Accountancy) 1983
WASC (Division 1) 1979

Professional Qualifications
ACS (Associate member, Chartered Institute of Stockbrokers of Nigeria) 2019
ACTI (Associate member, Chartered Institute of Taxation of Nigeria) 2011
ACA (Associate member, Institute of Chartered Accountants of Nigeria) 2001
CNA (Member, Association of National Accountants of Nigeria) 1996

Practice License of the Institute of Chartered Accountants of Nigeria
Licensed Commodity Broker of the Lagos Commodities and Futures Exchange
Universities Attended: Chukwuemeka Odumegwu Ojukwu University Igbariam 2008-2015
Ebonyi State University, Abakaliki. 2006-2009
Imo State University Owerri 2001-2003
Institute of Management & Technology Enugu. 1979- 1983
Publications: LIST OF PUBLICATIONS



BOOKS

Anichebe, A.S. (2018). Financial Accounting: Principles and Practice

Nnewi, Unique productions.



Anichebe, A.S.(2017). Nigerian Taxation.

Nnewi, Neworld Printing Press and Publishers.



Anichebe, A.S.(2016). Auditing: Principles and Practice

Nnewi, Neworld Printing Press and Publishers



Anichebe, A.S.(2010). Advanced Financial Accounting.

Onitsha. Ade graphics and Publishers,



Anichebe, A.S. (2009). Corporate Financial Accounting and Reporting.

Onitsha. Ade Graphics and Publishers.







JOURNAL ARTICLES



Okafor, G.I., Anichebe, A.S., Emeka-Nwokeji, N. A. & Agubata, N. S. (2022),

Sustainability Environmental Disclosure and Financial Performance of Oil

and Gas Companies in Nigeria, International Journal of Trend in Scientific

Research and Development, Vol. 6,Issue 2, pp.11-31,



Chiedu, C O., Anichebe, S. A. & Emeka-Nwokej, N. A.(2022). Board Structure and

Accounting Conservatism in Listed Non-Financial Firms in Nigeria,

European Journal of Accounting, Auditing and Finance Research

Vol.10, No. 3, pp.42-58.



Mbah, A.N., Ifuruenze, M. S. & Anichebe, A. S. (2022). Effect of Audit Fee on Market

Performance In Nigeria. Journal of Accounting, Business and Social Sciences,

Volume 6 Number 2, pp 60-71



Ifurueze, P. C., Anichebe, A. S. & Mbah A.N.(2022). Effect of Audit Firm Size on

Market Performance of Industrial Goods Companies in Nigeria.

Asian Journal of Advances in Research, 17(4): 110-118.



Aniedozie, O.M., Anichebe A. S. & Emeka-Nwokeji, N. A.(2022). Effect of Changes in

Earning on Stock Prices of Listed Healthcare Sector of the Nigerian Stock

Exchange, International Journal of Trend in Scientific Research and

Development (IJTSRD), Volume 6, Issue 4, pp1604-1617



Nangih, E.& A.S. Anichebe (2021). Accounting Estimates and

Misstatements in Financial Reports in Nigeria: A Survey of

Small and Medium Enterprises, Journal of Accounting and

Financial Management,Vol.7, No. 3, Pp. 50-59



Anichebe, A.S, (2020). Effect of Tax Revenue on Non Oil Export in Nigeria. African

Journal of Contemporary Research and Development. Vol 6, No.2 Pp 15-25



Nwoye, C. M, Anichebe, A.S. & Osegbue, I.F. (2020).Effect of Audit Quality on

Earnings Management in Insurance Companies in Nigeria, Athens Journal of Business &

Economics, 6: 1-29



Ekwueme, J. A.,Anichebe, A S & Orjinta, H. I. (2020). External Auditors’

Independence and Earnings Management of Consumer Goods

Firms in Nigeria. Journal of Accounting, Business and Social

Sciences, Vol. 3, No 3



Ikueze,E.N., Ifurueze, S.M., & Anichebe, A.S. (2020). Electronic

Banking and Performance of Deposit Money Banks in Nigeria.

Journal of Accounting, Business and Social Sciences,

Vol. 3, No 2



Akrawah, D. O., Anichebe, A. S. & Okunrobo, S. O. (2020). Determinants of Auditor

Switching Behaviour in Nigeria, Global Journal of Accounting and Economy

Research, Vol. 1, No. 2, pp.119-144



Anichebe, A.S.(2019) Impact Of Tax Revenue On Foreign Direct Investment In Nigeria.

IOSR Journal Of Business And Management (IOSR-JBM),

Volume 21, Issue 7. Pp. 50-56



Anichebe, A.S.(2019). Effect of Tax Policy on Unemployment In Nigeria. Research

Journal Of Finance and Accounting. Vol.10, No.12,Pp. 103- 111



Anichebe, A.S.(2019). Macroeconomic Determinants Of Stock Price In Nigeria.

European Journal of Business and Management , Vol.11, No.21, Pp.96-103



Anichebe, A. S. (2019). The Impact of Oil Price Volatility on Stock Price in Nigeria.

Research journali’s Journal of Accounting Vol. 7, No. 3, pp.1-9



Anichebe, A.S. (2019) Effect of Foreign Direct Investment on Economic Growth in

Nigeria. Journal of Accounting And Financial Management ,Vol 5 No 2, pp.48-58



Ozuomba,C. N., Nwadialor, E.O. & Anichebe, A. S.(2019). The Effect of Internal

Control Environment on Operational Risk of Quoted Banks In Nigeria. International

Journal of Scientific Research and Management (IJSRM),

Volume 07, Issue, 08, pp. 1293-1299



Uchime, H. N. & Anichebe A.S.(2019). Effect of Taxation on Domestic Investment in

Nigeria. International Journal of Economics, Business and Management Studies, Vol. 6,

No. 1, 96-104,



Okoro, E. C. & Anichebe, A .S. (2019), Determinants of Accounting Earnings Surprises

in South Africa. International Journal of Innovative Finance and Economics Research,

7(4):74-93.



Yesufu, N.U, I., Ubogu F. & Anichebe, A.S. (2019). Effect of Intellectual Property

Accounting on Organizational Growth In Nigeria. International Journal of Arts,

Languages And Business Studies (IJALBS), Vol.2 No.2 August, 2019;Pp. 63 - 74



Etuka, C.E., Anichebe, A.S. & Etuka, N.E. (2019). Effect of Audit Quality on Capital

Investment Of Quoted Consumer Goods Companies In Nigeria. Journal of Accounting,

Business and Social Sciences Volume 2 Number 1, Pp.88-105



Anichebe, A. S. Agbomah, D. J. & Agbagbara , E. O.(2019). Determinants of

Financial Statement Fraud Likelihood In Listed Firms. Journal of Accounting and

Financial Management , Vol. 5 No. 2 ,pp. 1-9



Okwuego, S.P. & Anichebe, A.S.(2019) Accrual Accounting Basis and Cash Flows

Future Predictions of Selected Manufacturing Companies in Nigeria. Journal of

Accounting and Financial Management Vol 5. No. 3. Pp 26- 42



Ezechukwu, I., Anichebe, A.S & Okpalukeje, R.(2019). Effect of Firm Dynamics on

Financial Reporting Lag: Evidence From Quoted Pharmaceutical Companies in Nigeria.

International Journal on Sustainable Development. Vol. 15. No 2. Pp. 20-35



Orife, C.O. & Anichebe, A.S.(2019), The Effect of Board Characteristics on Related

Party Transactions of Nigerian Manufacturing Firms. Nigerian Journal of Education,

Planning and Finance, Vol. 13, No.4b, Pp. 9-22



John-Akamelu, C.R., Ofor, T. N. & Anichebe, A. S.(2019) Effect Of Accounting

Information on Deferred Taxation In Nigerian Deposit Money Banks. International

Journal of Innovative Finance and Economics Research, 7(2):96-105.



Monye, P. Abuye, S. & Anichebe, A.S.(2018). Effect of Corporate Governance

Characteristics on Accounting Reporting Quality, African Journal of Professional

Research on Human Development, Vol.14 No. 2. Pp33-42



Wilson-Oshilim, U.D, Owie, H.I. & Anichebe,A.S.(2018). Corporate Governance and

Earnings Quality in Quoted Insurance Companies in Nigeria. Business and Finance

Journal, Faculty Of Business Administration , Imo State University.

Vol.8, No.2, pp27-39.



Odubuasi, A.C., Uzoka, P.U. &Anichebe, A. S. (2018) External Debt and

Economic Growth in Nigeria. Journal of Accounting and Financial Management,

Vol. 4 No.6, pp 98-108



Okpala, N. E. & Anichebe, A.S. (2018). The Implementation of Provisions of IFRS

Framework and Financial Performance of Banks. International Journal of Trend in

Scientific Research And Development (IJTSRD), Volume – 3, Issue – 1, pp.743-751



Ejezie,S., Anichebe, A.S. & Onyegbule, F.T.(2018). The Impact of Audited Financial Statements on Commercial Banks In Anambra State. International Journal of Advanced Research on PublicPolicy, Social Development And Enterprise

Studies. Vol.3, No.2, Pp113-123



Mbah, A. N. & Anichebe, A. S. (2018). Effect of Dividend Payout on Market Value of

Selected Brewery Firms in Nigeria. International Journal of Economics and

Business Management Vol. 4 No. 6 , pp. 75-82



Ugwu, H. I. & Anichebe, S.A.(2018). Effect of Audit Education on the Audit

Expectation Gap in Nigeria. International Journal of Research Culture Society,

Volume - 2, Issue – 10, pp.5-13



Emeka, O. P. & Anichebe, A. S. (2018). Accounting As A Tool For Decision Making: A

Focus on Shell Petroleum Development Company Warri. International Journal of Arts, Languages and Business Studies (Ijalbs), Vol.1 No.1, Pp. 14 - 30



Emeka, O. P. & Anichebe, A.S. (2018). Accounting System in Public And Private Firms (A Focus at Nigeria Stock Exchange (NSE) and GMO Group of Companies Onitsha). International Journal of Social Sciences and Humanities Reviews Vol.8

No.2, June 2018; P.302 – 317,



Eferakeya, I. & Anichebe, A. S. (2017). Effect of Insurance Sector on

Economic Growth in Nigeria. Human Capital Development: A Research Journal on Contemporary Issues and Development, Vol.6 No.2, Pp32-46



Ogujiofor, M. N., Anichebe, A.S. & Ozuomba, C. N.(2017). Audit Quality,

AbnormalAudit Fee and Auditor Attributes. International Journal of Management

Excellence, Volume 8, No.3, Pp 973-984.



Etuka , C.E. & Anichebe, A.S. (2017). Effect of Corporate Governance on Audit

Quality: A Study of Quoted Companies in Nigeria, Multi Disciplinary Journal of

Vocational Education & Research, Chukwuemeka Odumegwu Ojukwu University

Igbariam, vol. 2 No. 1 Pp 64-74.



Ogbada, E.I, Anichebe, A.S. & Abuye, E.S.(2017). Effect of Manager’s Forecast On

Earnings Management. The Academia: An International Journal on Research and

Development, Vol 4, No. 4, Pp.17-27



Efanimjor , P.& Anichebe, A.S. (2017). Effect of Audit Committee Characteristics on

the Financial Performance of Listed Insurance Firms in Nigeria. De-Caritas Journal of

Management and Social Science, Vol. 9, No.1, Pp 116-138



Efanimjor , P.& Anichebe, A.S. (2017). Effect of Corporate Governance on Firm

Performance (A Study of Selected Quoted Insurance Companies in Nigeria). New Era

Research Journal of Human, Educational And Sustainable Development, Vol. 10, No.2

, Pp 83-98.



Anichebe, A.S., Ohaegbu, O.K. & Agbagbara, E.O.(2017), Effect of Non-Oil Revenue

on the Performance of Nigerian Economy. Research Journal of Financial Sustainability

Reporting, Vol. 2, No. 1, Pp. 18-26



Ogbada, E.I, Anichebe, A.S. & Offia, A.C.(2017). Accounting For Exploration

Costs and Its Effect on The Reported Income of Oil And Gas Industry in

Nigeria. The Academia, Vol. 4, Nos.4, Pp132-140.



Echefu , S.C. & Anichebe, A.S. (2017). Effect of public Expenditure on economic development of Nigeria: 2001-2015. New Era Research Journal of Human, Educational and Sustainable Development, Vol. 10, Nos.2, Pp 35-51.



Farajimakin , A.S. & Anichebe, A.S.(2017). Effect of Integrated Personal Payroll

Information System on Employee Welfare: Evidence from Federal Ministries In

Nigeria, Australian Journal of Arts and Scientific Research. Vol.22, No.1, pp 19- 26



Anichebe, A. S. & Manukaji, I. J. (2016). Assessment of Cash

Management Strategy in Small and Medium Enterprises in Bida Metropolis. Journalof Accounting and Financial Management Vol.2 No. 6 pp. 18-25



Anichebe, A. S. & Manukaji I. J. (2016). Relevance of Forensic Auditing

as an Investigative Tool in Curbing Financial Crimes in Public Sectors Organization.

Journal of Accounting and Financial Management ,Vol. 2 No.3 pp 40-59







Anichebe, A.S. & Jideofor, N. E. (2016). Audit Committee and Earnings

Per share: A Study of Selected Quoted Banks in Nigeria. Universal Journal of

Humanities ,Physical, Social and Management Sciences, Vol.8,No.2,pp.211-219.



Anyadiegwu, P.E. & Anichebe, A. S. (2016). Enhancing Public Confidence in Financial

Reporting: The Role of Corporate Governance. European Journal of Business and

Strategic Management, Vol.1, Issue 3 No.1, pp 1-24



Muotolu, P. C, Egungwu, N. U. & Anichebe, A. S. (2016). International

Financial Reporting Standards for Small and Medium Enterprises (IFRS FOR SMES)

and the Statement of Accounting Standards (SAS):A Comparative Study.

International Journal of Finance and Accountancy,Vol.1,Issue3, Pp.676-682.



Obiorah, J. N. & Anichebe, A. S. (2016). Determinants of Effective Tax

Rates in Nigeria. Journal of Accounting, Business and Social Sciences,

Vol.1, No.1, Pp.1- 15



Onyefulu, D. I. & Anichebe, A.S. (2016). Impact of the Adoption of

International Reporting Standard on Firm Performance in Nigeria: Evidence from

Nigerian Stock Exchange. IIARD International Journal of Economics and Business

Management, Vol. 2 No.7, pp 35-41



Orjinta, H. I. & Anichebe, A. S. (2016). Pricing of Audit Services among Quoted

Financial Firms in Nigeria. Palgo Journal of Business Management. Volume 3, issue 3,

pp82-89



Ozoanigbo, C. V. & Anichebe, A. S. (2016). Fiscal Federalism and Economic Growth

in Nigeria. African Journal of Professional Research and Human Development. Vol.12,

Nos.4 pp.38-45



Ozuomba, C.N., Anichebe, A.S. & Okoye, P.V.C. (2016). The Effect of Dividend

Policies on Wealth Maximization: a Study of Some Selected Plcs. Cogent Business &

Management (2016), 3: 1226457, pp1-15



Anichebe, A.S. & Ezeabasili, V.N. (2016). Impact of Tax Revenue on Economic Growth

In Nigeria: 1981 To 2012. Journal of Emerging Trends in Management Sciences and

Entrepreneurship, Vol. 2 No. 2, Pp20-32.



Omaliko, E., Okoli, C. and A.S. Anichebe (2016). Effect of Budget Implementation on

Accountability of Selected Public Organizations in Nigeria. Journal of Emerging Trends

in Management Sciences and Entrepreneurship, Vol. 2 No. 1, Pp34-44.



Dike, C. C. & Anichebe, A,S.(2016) Effect of Debt Mix on Firm Performance.

Journal of Accounting, Business And Social Sciences, Volume 1, Number 1, pp. 1-12



Okeke, E.E. & Anichebe, A.S. (2016). Environmental Accounting Issues and Effects on

a Developing nation: The Nigerian Experience. The Journal of International

Accounting, Federal Polytechnic, Oko, Vol. 1 No. 2, Pp 134-140



Anichebe, A.S. (2015). Impact of Company Income Tax on Economic Growth in

Nigeria. Journal of banking and financial studies, Chukwuemeka Odumegwu Ojukwu

University igbariam, vol. 1 No. 1 Pp 189-199.



Anichebe, A. S. (2015). Implications of Tax Policy on Inflation in Nigeria (1981 –

2012). Developing Country Studies, Vol.5, No.21, pp.103- 113



Anichebe A.S. (2012). Foreign Exchange Rate Determination in Nigeria.

Journal of Banking and Financial Studies. Department of Banking and Finance,

Anambra State University, Igbariam Vol. 2, No 1, pp 67 – 78.



Anichebe A.S. (2011).The Role of External Auditors in Corporate Governance in

Nigeria. Journal of the Association of National Accountants of Nigeria, Lagos.

Volume 19, No. 1 Pp 17-21.



Anichebe A.S. (2011). The Impact of Inflation on Exchange Rate Determination in

Nigeria, Journal of the Association of National Accountants of Nigeria, Lagos.

Volume 19, No 2 Pp 45-51.



Anichebe A.S. (2010).Tax Morale: Issues in Income Tax Compliance in Nigeria.

Journal of the Association of National Accountants of Nigeria. Lagos.

Volume 18, No. 2 Pp 29 – 33.



Anichebe A.S. (2010). Auditor Independence in the Global Environment.

Journal of the Association of National Accountants of Nigeria, Lagos.

Volume 18, No 3 Pp 41- 44.



Anichebe A.S. (2010).Tax Evasion Problems in Nigeria. Journal of the Association of

National Accountants of Nigeria, Lagos. Volume 18, No. 1.Pp 49-54.



Anichebe A.S. (2003).Issues in International Trade. Introduction to the Nigerian People and Culture. VOS Printing and Publishing Company, Enugu. Pp 280- 285.









Conference Proceedings

Nwoye, C. M. & Anichebe, A. S. (2017).Effect Of Internal Audit on Litigation Risk

Disclosure: Evidence from Nigerian Banking Sector. Presented at the 3rd International

Conference on Social Sciences and Law ( ICSSL 2017 ) held at Nile University of

Nigeria (NUN) in Abuja, Nigeria from May 10 to11.



Anichebe A.S. (2012). Impact of Government Spending on Exchange Rate in Nigeria.

1st International Conference on Policy Reforms and Sustainable Development in Nigeria,

Anambra State University, Igbariam 21st – 23rds August 2012. pp 362 - 373.





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