Igbekele Osinubi

Dr Igbekele Osinubi

Senior Lecturer

Accounting and Finance

Department of Business , Royal Docks School Of Business And Law

Dr Igbekele Osinubi is a Senior Lecturer in Accounting and Finance, and Programme Leader for Integrated Masters in Accounting and Finance (MAccFin) programme.

Qualifications

  • PhD (Accounting)
  • MSc. (Accounting)
  • BSc (Hons) Accounting
  • MBA (Financial Management)
  • FHEA
  • MBA
  • ACA

Areas Of Interest

My interests are

  • Prayers
  • Bible study
  • Music

Corporate governance

  • The three pillars of institutional theory, IFRS Implementation, and stock market performance indicators in Nigeria. The study examines the contradictions among institutional agents in the implementation process of adopted IFRS in Nigeria.
  • Board demographic characteristics, financial constraints, and cash holdings. The  study examines the effect of board demographic characteristics on cash holding decisions of financial constraint and unconstrained FTSE 350 firms.

 

Igbekele Osinubi

OVERVIEW

Dr Igbekele Osinubi is a Senior Lecturer in Accounting at the Royal Docks School of Business and Law. He completed his PhD Accounting at the University of Essex in 2015. He is a Fellow of the Higher Education Academy and an associate member of the Institute of Chartered Accountants of Nigeria. He has an MSc Degree in Accounting, MBA Financial Management, and Bachelor of Science Degree in Accounting. He is an experienced Higher Education Lecturer with over twenty years' University teaching experience. Prior to joining UEL, he was a Graduate Assistant at the University of Essex Business School. Prior to that, he worked as Executive Officer in the Model Development Division of Department for Work and Pensions, Westminster, London. He has also worked as Lecturer in the Department of Accounting, Banking and Finance, Olabisi Onabanjo University, Ogun State Nigeria for fifteen years. He is enthusiastic about teaching and research. He supervises a PhD thesis in Accounting in addition to supervision of postgraduate and undergraduate dissertations. 

Summary

Administrative responsibilities

  • Deputy Chair School Learning and Teaching Quality Committee, Royal Docks School of Business and Law.
  • Programme Leader, Integrated Masters in Accounting and Finance (MAccFin).
     

My role at UEL:

Programme Leadership

Programme Leader, MAccFin Integrated Masters in Accounting and Finance, 2017-

Leadership and service contribution to wider university community
Deputy Leader RDSBL SLTQC
Postgraduate and undergraduate dissertation supervision
Open day and Offer holder day presentations
Conversion calling to applicants on Business cluster programmes 
Academic and pastoral support student Advisees

PhD Thesis Supervision (completed)


Topic: Central Bank of Nigeria, Corporate Governance, and The Quest for Sustainable Banking System in Nigeria: An Exploratory Analysis.

External roles - Journal Review Services

Journal title: Corporate Board: Role, Duties and Composition (Reviewer since 2015)

Publisher: Virtus Interpress

Website: https://virtusinterpress.org/Editorial-Board-and-External-Reviewers-28.html

Conference Discussant

  • 2018   -  Workshop on Writing Quantitative Research Papers: Accounting in Emerging Economies, University of Southampton, 10 - 11 May 2018
  • 2017   -  Financial Reporting and Business Communication, 21st Annual Conference, Durham University, 6 - 7 July 2017
  • 2016  -  Financial Reporting and Business Communication Annual Conference, University of Bristol, 30 June 2016- 1 July
  • 2016 15th Workshop on Accounting and Finance in Emerging Economies, School of Economics, Finance and Management, University of Bristol, Friday, 24 June 2016
  • 2015  -  BAFA SEAG Conference, University of Sussex, September 2015

CURRENT RESEARCH

Dr Igbekele Osinubi research focuses on the interplay of financial reporting, corporate financing decision, investment decision and corporate board. His first area of interest is the examination of corporate managers' response to external shocks or jolts that affects corporate reporting practice. One of his publications examines the response of corporate managers to new regulations that affect corporate reporting practice when a country adopts new accounting standard. His second area of interest focuses on corporate management's response to constraints in the financing environment. One of his publications in this area focuses on corporate use of trade credit policy in the presence of financing constraints and financial distress. He is currently examining whether new appointee directors can help mitigate agency issues arising from corporate use of excess cash to enhance efficient investment decision. 

Research interests

  • Financing constraints and corporate reporting in emerging capital markets.
  • Financial distress and stock liquidity in emerging capital markets.
  • Institutions, Corporate Governance and compliance with disclosure regulation in emerging economies.

Working papers

  • The effects of financial constraints and financial distress on timely financial reporting in an emerging capital market.
  • The impact of regulatory regimes and corporate attributes on intra-industry variation in mandatory disclosure: evidence in a developing economy.

Conference and workshop papers

  • Effects of regulatory sanctions and managerial discretion on timing of the release of corporate financial reports, Financial Reporting and Business Communication 21st Annual Conference, Durham University, 6 - 7  July 2017
  • Institutional determinants of mandatory disclosure in annual reports of Nigerian listed companies, Financial Reporting and Business Communication Annual Conference, University of Bristol, 30 June 2016- 1 July 2016
  •  Institutional and corporate attributes determinants of intra-industry variation in mandatory disclosure: Nigeria evidence, 15th Workshop on Accounting and Finance in Emerging Economies, School of Economics, Finance and Management, University of Bristol, Friday, 24 June 2016
  •  Accounting infrastructure and IFRS adoption: 'The Nigerian factors', BAFA South East Area Group Conference, University of Sussex, 18 September 2015
  •  Institutional environment for financial reporting in Nigeria, British Accounting and Finance (BAFA) Conference, University of Manchester, March 2015
  •  Organisation identities and disclosure compliance in annual financial reports of Nigerian listed firms, BAFA Annual Conference, London School of Economics (April 2014)
  •  Disclosure compliance as legitimacy management tool: evidence from corporate annual reports in Nigeria, 50th BAFA Doctoral colloquium, London School of Economics, London, 14-16 April 2014
  •  Nigerian evidence on the impact of regulatory change on mandatory disclosure compliance, 49th Annual BAFA Conference, Newcastle United Kingdom, 2013

PUBLICATIONS

UEL Repository links

Journal articles

  • Osinubi, I.S. 2020 The three pillars of institutional theory and IFRS implementation in Nigeria,  Journal of Accounting in Emerging Economies (forthcoming), DOI: 10.1108/JAEE-07-2019-0139
  • Osinubi, I.S. 2020 Effects of financial distress and financing constraints on trade credit provisions,  Asian Review of Accounting (forthcoming), DOI: 10.1108/ARA-04-2020-0058
  • Osinubi, I.S. 2008 Minimisation of corporate tax liability: a review of the strategic application of  creative accounting and tax planning, Journal of Business Administration and Management, 3(1), pp. 34-40

FUNDING

The Institute of Chartered Accountants of Nigeria N500, 000 PhD research grant, 2012
PhD Thesis Title: Institutional determinants of corporate disclosure compliance in Nigeria.

TEACHING

  • Academic Skills for Accounting - Level 4
  • Performance Management Accounting - Level 5 (ACCA F5 equivalent)
  • Strategic Business Leader - Level 7 (ACCA P3 equivalent) 

MODULES

  • AC5052 - Performance Management Accounting
  • AC5051 – Intermediate Financial Reporting
  • AC6060 – Auditing
  • AC7234 – Advanced Auditing and Assurance Services

Performance Management Accounting

This module teaches learners the techniques and tools to apply to help business make informed financial decisions in a complex business environment. It helps learners understand the financial implications of key strategic decisions within business organisations. It empowers learners with the right method and techniques to adopt to help business take full control of their finances and prepare for future challenges.
Some of the topics covered in the module include Ethical consideration in Management Accounting decisions; Breakeven analysis; Target costing; Lifecycle Costing; Activity Based Costing; Make or outsourcing decisions; Managing constraint resources; Budgeting; Variance analysis; Transfer Pricing decisions.