ADEBAYO ADENIYI MUDASHIRU

Accounting

At the Accounting department office

Appointment on Visitation important

Topic: ACCOUNTING INFORMATION SYSTEM AND ENVIRONMENTAL ACCOUNTING

Description: My research focus on Accounting information system and Environmental Accounting. Accounting information is required for decision making by both investors and the owners of businesses. In my research work, I was able to establish facts that accounting information system is an indispensable tool in decision making in todays turbulent world. Also, accounting information system promotes efficient market hypothesis in capital market which ultimately leads to economic growth and development. To further fortify corporate governance practices among firms, accounting information system is needed as an essential tool for providing sustainable information disclosure guidelines. The responsiveness of the organization towards accounting information system and environment needs is critical not only to the nature but to the organization itself in building corporate image, sustainable practices and certifications that enhances organization repute and managers understanding of the environmental needs along with improved societal commitments.

#	Certificate	School	Year
1.	Ph.D (ACCOUNTANCY)	NNAMDI AZIKWE UNIVERSITY, AWKA, ANAMBRA	2019

Sustainability practices and audit pricing: in listed Nigerian consumer goods firms

Audit pricing in consumer goods firms has followed an alarming upward trajectory between 2012 and 2023, while the level of sustainability practice is low but slowly gathering momentum. Against the background of sparse evidence in cognate literature, this reaserch work examined the influence of sustainability practices on audit pricing in listed Nigerian consumer goods firms. It collected secondary data from fourteen 14 listed consumer goods firms out of a population of twenty-one 21 firms, over a period of twelve 12 years. The data were gleaned from databases such as MachameRatios and SP Capital IQ, including the annual reports of these firms. The results indicated that audit fee responds adversely and significantly although weak to ESG disclosure index amongst listed consumer goods firms in Nigeria. With this, the study concluded that sustainability practice is a determinant of audit pricing in listed consumer goods firms in Nigeria. This evidence reinforces theoretical postulations of stakeholders theory, which advocates that the activities of a firm which in this case is sustainability practice affect stakeholders such as auditors. The study recommended that consumer goods firms in Nigerian are encouraged to embrace more of sustainability practices by early-adopting IFRS 1 and IFRS 2 to reduce their audit fees.

ADEBAYO MUDASHIRU is a Associate Professor / Reader at the Department of Accounting

ADEBAYO has a Ph.D in ACCOUNTANCY from NNAMDI AZIKWE UNIVERSITY, AWKA, ANAMBRA