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Usmanu Danfodiyo University Sokoto

The most peaceful university in Nigeria








Ass. Prof. Abdulrahman Bala Sani



Area of specialization:Forensic Accounting, and Taxation
Email:sani.abdulrahman@udusok.edu.ng
Phone:080 3436 3250, 0907436664

List of Selected Publications

  • 1. Quality of Accounting Reporting After the IFRS Adoption in Nigeria. By international Journal of Business, Economics and Management, Vol.3(11): 160-172. (2016) ISSN NO: 2312-0916.
  • 2. Comparative Analysis of Full Cost and Successful Efforts Accounting Methods (A Theoretical Perspective of Upstream Oil and Gas Companies). By Nigeria Journal of Management Technology and Development, Vol.7(1), PP88-95: (2016) ISSN NO: 2006-1676.
  • 3. Empirical Analysis on the Impact of Corporate Tax: Market Size and Exchange Rate on the Flow of FDI in Nigeria (1986-2006). By Reading in Management Studies, Vol.4, PP209-223: (2012) ISSN NO: 978 978 909 1713.
  • 4, Effect of Socio cultural Factors on Accessibility to Growth Capital Among Indigenous Women Entrepreneurs in Sokoto Metropolis. By Lapai International Journal of Management and Social Sciences, Vol.7(2), PP50-63: (2014) ISSN NO:2006-6473.
  • 5. Impact of International Agricultural Trade on Economic Growth in Nigeria Using VEC Model. By Advance in Management, Vol.16(1), PP207-226: (2017) ISSN NO: 0795-6967.
  • Management Practices for Enhancing Performance of Microfinance Institutions. By Sokoto Journal of Management Studies, Vol.12(1), PP189-205: (2017) ISSN NO: 2141-1670.
  • 6. Management Practices for Enhancing Performance of Microfinance Institutions. By Sokoto Journal of Management Studies, Vol.12(1), PP189-205: (2017) ISSN NO: 2141-1670.
  • 7. Relevance of cash flow and Earnings in Emerging Market: Nigerian of IFRS Adoption. By AAU Annals of Accounting, Educational and Social Reseacrh, Vol.4 (1), PP 21-35: (2017) ISSN NO: 2408-6347.
  • 8. An Econometric Estimation of the Impact of Agricultural Export on Economic Growth in Nigeria Using VEC Model. By Sokoto Journal of Management Studies, Vol.13(1), PP142-159: (2017) ISSN NO: 2141-1670..
  • 9. Financing Small and Medium Scale Enterprises by Microfinance Banks in Sokoto State, Nigeria. By international Journal of Research in Computer Application and Management. Vol.8(02), PP 36, (2018) ISSN NO: 2231-1009.
  • 10, Agricultural Financing and Economic Development in Nigeria (1986-2015): A Disaggregate Analysis. By International Journal of Novel Research in Marketing Management and Economics. Vol.5(3), PP 57-63, (2018) ISSN NO: 2394-7322.
  • 11. Effect of Oil Price Shocks and Food Importation on Economic Growth in Nigeria: Using Svar Model. By Kashere Journal of Management Sciences, Vol.1(1), PP72-82: (2018) ISSN NO: 2636-5421
  • 12. Effect of corporate social responsibility rating and financial performance of companies listed on the Nigerian Stock Exchange. Sokoto Journal of management studies, vol. 14(1), 101-114. ISSN NO: 2141-1670.
  • 13. Exchange Rate and Stock Market Interactions: Evidence from Nigeria. By Arabian Journal of Business and Management Review, Vol.8(1) (2018) ISSN NO: 2223-5833.
  • 14. Effect of Corporate Governance on Financial Performance of Deposit Money Banks in Nigeria. By Asian Journal of Economics, Business and Accounting, vol. 13(3), 1-11 (2019) Issn: 2456-639X.
  • 15. Effect of Voluntary Assets and Income Declaration Scheme (VAIDS) on Tax Compliance in Nigeria. By UNILAG Journal of Business. Vol. 5(2), 12-25. (2019) ISSN NO: 111-3020
  • 16. ICT Practice and Performance of Microfinance Institutions in Nigeria. Nigerian Journal of Management Technology and Development, Vol.10(1), PP206-212: (2019) ISSN NO: 2006-1676.
  • 17. Effect of Board Characteristics and Audit Committee Mechanisms on Value Relevance of Accounting Information: Evidence from listed Industrial Goods Firms in Nigeria. By AE-FUNAI Journal of Accounting, Business and Finance (FJABAF), Vol.4(1), PP82-93, (2019) ISSN NO: 2635-392X.
  • 18. Impact of Tax Revenue on Economic Growth in Nigeria: An Aggregate and Disaggregate Analysis. By International Journal of Economics and Financial Management, Vol.4(4), PP62-78 (2019) ISSN NO: 2545-5966.
  • 19. Analysis of electronic taxation and non-oil tax revenue in Nigeria. By Journal of Resources & Development , Vol.2(2), PP64-76, (2019) ISSN NO: 2705-1943.
  • 20. Corporate Social Responsibility and Financial Performance of Conglomerate Companies in Nigeria. By journal of Accounting and Management, Vol.2(1), PP18-25: (2019) ISSN NO: 1119-2454.
  • 21. Marketing Practice and performance of microfinance institutions in Nigeria. By journal of Accounting and Management, Vol.2(1), PP132-137: (2019) ISSN NO: 1119-2454.
  • 22. Understanding the Accounting for Crypto Assets Under the International Financial Reporting Standard: A Content Analysis Approach. By journal of Economics and Finance, Vol.3(2), PP159-164: (2019) ISSN NO: 2636 5332.
  • 23. Effect of lending practice on performance of microfinance institutions: empirical evidence from Nigeria. By Journal of Finance, Governance and Strategic Studies, Vol.2 (2), PP 58-68: (2019) ISSN NO: 2408-6347.
  • 24. Effective budget implementation and service delivery in Nigeria. By Gombe Journal of Administration and Management, Vol.2 (3), PP 129-135: (2019) ISSN NO: 2705-3407.
  • 25, Effect of environmental accounting on financial performance of quoted oil and gas companies in Nigeria. By Bayero International Journal of Accounting Research, Vol.12 (1), PP 141-156: (2019) ISSN NO: 0331-0000.
  • 26, An awareness assessment of forensic accounting in Borno State public sector. By Journal of Management Science and Entrepreneuship, Vol.14 (7), PP 370-387: (2019) ISSN NO: 2285-3138.
  • 27. The Implication of Corporate Social Cost on the Profitability of Oil Marketing Companies in Nigeria. By IOSR Journal of Business and Management (IOSR-JBM) Vol.22(1), ser. II, PP 51-56, (2020). ISSN NO: 2319-7668.
  • 28. Assessment of the Relationship between Sustainability Activities and Financial Performance of Oil and Gas Companies in Nigeria. By IOSR Journal of Business and Management (IOSR-JBM) Vol.22(1), ser. III, PP01-08, (2020) ISSN NO: 2319-7668.
  • 29.Analysis of the Effect of Value Added Tax on Consumption in Nigerai. By IOSR Journal of Business and Management (IOSR-JBM) Vol.22(1), ser. VII, PP32-40, (2020) ISSN NO: 2319-7668.
  • 30. Determinant of capital structure in listed insurance companies in Nigeria. By International Business and Accounting Research Journal, Vol.4(1), PP1-10: (2020) ISSN NO: 2549-03
  • 31. Determinants of financial performance of listed consumer goods firms in Nigeria. AE-funai Journal of Accounting, Business and Finance, vol. 6(1), 255-265. ISSN NO:2635-392X
  • 32. Firm size and environmental disclosure of quoted firms in Nigeria. International Journal of Innovative Research and Development, vol. 10(3), 26-31.
  • Firm size and environmental disclosure of quoted firms in Nigeria. International Journal of Innovative Research and Development, vol. 10(3), 26-31.
  • 33. IFRS 4 disclosure and firm performance of insurance companies in Nigeria. Asian Journal of Economics, Business and Accounting, vol. 21(6), 27-38.
  • 34. Impact of corporate governance mechanism in mitigating creative accounting practice of listed conglomerate companies in Nigeria. Asian Journal of Economics, Business and Accounting, vol. 21(6), 39-50.
  • 35. Effect of value added tax on savings in Nigeria. Quest Journal of Research in Business and Management, vol. 9(5), 34-42.
  • 36. Sustainability reporting and financial performance of multinational oil and gas firms in Nigeria: The paradox of environmental cost. International Journal of Innovative Research in Accounting and Sustainability, vol. 6(1), 1-16.