Akintola Owolabi

Akintola Owolabi
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Dr. Akintola Owolabi teaches, undertakes research and consults in areas which include financial modeling, corporate financial accounting, strategic cost management, taxation and environmental accounting.

Having studied electronic/electrical engineering at Obafemi Awolowo University where he graduated with first-class honours, he obtained an MBA, as well as MPhil and PhD degrees in Management and Accounting. He had his professional accountancy training with PriceWaterhouseCoopers. Prior to joining LBS, he was a senior lecturer in accounting at the University of Ilorin.

Publications

Journal articles

Adetunji, O. M. & Owolabi, A. A. (2016).  Valuation of Interacting Time-to-Build and Growth Real Options in Infrastructure Investments.   International Journal of Economics and Finance, 8 (11), 14.

Adetunji, O. M. & Owolabi, A. A. (2016).  Firm Performance and Its Drivers: How Important Are the Industry and Firm-Level Factors?   International Journal of Economics and Finance, 8 (11), 14.

Adetunji, O. M. & Owolabi, A. A. (2016).  The Evolution of Real Options and its Applications in Management: A Review of Literature.   International Journal of Business and Management, 4 (1), 98-118.

Nwobu, O. & Owolabi, A. A. (2016).  Governance Commitment and Time Differences in Aspects of Sustainability Reporting in Nigerian Banks.   International Journal of Social, Behavioral, Educational, Economic, Business and Industrial Engineering, 10 (1), 330-334.

Nakpodia,, F., Adegbite, E., Amaeshi, K., & Owolabi, A. A. (in press, 2016).  Neither Principles nor Rules: Making Corporate Governance work in Sub-Saharan Africa.   Journal of Business Ethics.

Owolabi, A. (Forthcoming). “NGO Accountability and Sustainable Development in Nigeria”. Journal of Modern Accounting and Auditing

Owolabi, A. A. & Iyoha, F. O. (2012).  Linking Accounting/Auditing Environment and the Remittances of Africans in Diaspora.   Journal of Modern Accounting and Auditing, 8 (6), 764-773. ​

Owolabi, A. A. (2012).  The Role of Auditors in the Financial Crisis- An African Perspective.   African Journal of Accounting, Auditing and Finance, 1 (3), 299-308.

Owolabi, A. A. & Iyoha, F. O. (2012).  Adopting International Financial Reporting Standards (IFRS) in Africa: Benefits, Prospects and Challenges.   African Journal of Accounting, Auditing and Finance, 1 (1), 77- 86.

Owolabi, A. A. (2011).  NGO Accountability and Sustainable Development in Nigeria.   Journal of Modern Accounting and Auditing, 7 (1), 67-75.

Owolabi, A. A. (2011).  Corruption and the Environment of Accounting and Auditing in Africa.   International Journal of Critical Accounting, 3 (2/3), 220-234. ​
Owolabi, A.A. and Ogbechie C.  (2010) “Audit Committee Reports and Corporate Governance in Nigeria”- International Journal of Critical Accounting (www.inderscince.com) Vol. 2 No. 1 Pp 64-78

Owolabi, A.A. (2009) “Corruption and Accounting/Auditing Environment – The African Perspective”- International Journal of Critical Accounting (www.inderscince.com).

Owolabi A. (2009), Environmental Disclosures in Annual Reports: the Nigerian Perspective, Economia Aziendale 2000 web, 1/2009, at: http://www.ea2000.it/: 151-160.

Owolabi, A. A. (2004).  Employment Creation and Poverty Elevation: How far and What Next?   The Nigerian Accountant, 37 (2), 48-50.

Owolabi, A. A.. (2003) “Environmental Accounting and Taxation” Tax Practice Series  Publication of the Chartered Institute of Taxation on Nigeria, Lagos, Nigeria. No. 24 Pp 1-15

Owolabi, A.A. (2002) “An Empirical Analysis of Professional and Rule Observance Attitude Among Nigerian Accountants The Nigerian Accountant a Journal of the Institute of Chartered Accountants of Nigeria, Lagos, Nigeria. July/September, Vol.35 No.3 Pp 24-28.

Owolabi, A. A. (2001)”Environmental Performance and Reporting Perception of Managers and Accounting Professionals in South Western Nigeria” Advances in Management a Journal of the Department of Business Administration, University of Ilorin, Ilorin, Nigeria. No.2. Pp. 44-61

Abdulrazaq, M. T. & Owolabi, A. A.. (2001) “Rules of Engagement in Tax Audits and Investigations” Tax Practice Series a Publication of The Chartered Institute of Taxation on Nigeria, Lagos, Nigeria. No. 1 Pp 1-28

Owolabi, A.A (2001) “Internal Efficiency in Health Care Budget” Advances on Management a Journal of the Department of Business Administration, University of Ilorin, Ilorin, Nigeria. Vol. 1 No. 1 Pp 16-23.

Owolabi, A.A. (2000) “Budgeting System in Nigerian Universities: A case study of University of Ilorin” Ilorin Journal of Business and Social Sciences, a Journal of  the Faculty of Business & Social Sciences, University of Ilorin, Ilorin, Nigeria. Vol. 6 No.2.

Owolabi, A. A. (2000) “The Imperatives of External Auditing of Cooperatives in Oyo State, Nigeria” Ife Social Sciences Review a Journal of the Faculty of Social Science Obafemi Awolowo University, IIe-Ife, Nigeria ,June, Vol. 18, No.1 Pp220-234.

Abdulrazaq M.T. & Owolabi, A. A. (2000) “Tax Implications of  Provision for Bad Debts by Nigerian Banks” Modem Practice of Finance and Investment. a Journal of Law &; Economic Development, Lagos, Nigeria,  April, Vo1.4 No.2 Pp. 171-183.

Abdulrazaq, M. T. & Owolabi, A. A. (2000) “Tax Treatment of Year 2000 Software Conversion Costs” The Nigerian Accountant a Journal of the Institute of Chartered Accountants of Nigeria, Lagos, Nigeria. January/March, Vol.33 No.1 Pp 56-59.

Owolabi, A. A. (1999) “African Cultural Crisis and Accounting Professional Rule Observance Attitudes” International Journal of African Culture and Ideas a Journal of Department of General Studies, Ladoke Akintola University of Technology,  Ogbomosho, Nigeria April/November Vol.2, Nos. 1&2 Pp 145-152.

Owolabi, A. A. (1996). “Taxation of Foreign Exchange Differences. Nigerian Tax Notes- a Journal of Maples & Temple~ Associates, Ilorin, Nigeria. Vol.2, No. 10 Pp 1-13.

 

Books

Akindele, R .I., Nassar M.L.  & Owolabi, A. A. (2008) “Research Methodology” Published by OAU Ife Press, Ile-Ife, Nigeria

 

Book chapters

Owolabi, A. (2011). Cost/Budgeting and Research Administration. In Ogundipe, O. T., Obashoro-John, O. and Adedun, A. (Eds.) Research Manual for Postgraduate Students. School of Postgraduate Studies: University of Lagos.


Owolabi, A.A. (2010) “An Assessment of the Extent of Awareness of Environmental Issues and Protection against Environmental Costs in the Nigerian Oil and Gas Industry” in Maria-Gabriella Baldarelli(ed.) Civil Economy, Democracy,  Transparency and Social and Environmental Accounting Research Role: Some Reflections in Theory and in Practice  Deriving From  2nd CSEAR Conference-Italy

Owolabi, A.A. (2000) “Budgeting for  Environmental Management Costs” in Jimoh, H. I and I. P. Ifabiyi (eds.) Contemporary Issues  in Environmental Studies Haytee Press and Publishing Co. Ltd., Ilorin, Nigeria, Pp 56-70

 

Conference Papers

​Bruning, N. S., Owolabi, A. A., & Wambalaba, F. (2016). Management and Business Research Capacity in Africa: A Survey Report.   Academy of International Business Sub-Saharan Africa Chapter Annual Conference, Lagos, Nigeria.

Nwobu, O., Owolabi, A. A., & Iyoha, F. O. (2014). Determinants of Corporate Sustainability Reporting in Nigerian Private Sector Organizations.   2014 International Conference for Critical Accounting (ICCA), New York, United States of America.

Owolabi, A. A. (2014, August). The History of Standards Settings in Nigeria and the Training of Nigerian CAs (CPAs).   2014 American Accounting Association (AAA) Annual Conference, Atlanta, United States of America.

Adetunji, O. & Owolabi, A. A. (2014, July). Valuation of Infrastructure Investment: An Application from Railway Infrastructure in Nigeria.   Annual International Real Options Conference 2014, Medellin, Colombia.

Owolabi, A. A., Iyoha, F. O., & Uwaloma, . (2013). Integrated Reporting for Value Creation: Leveraging on Stakeholder Engagement.   International Conference of Critical Accounting, New York, United States of America.

Owolabi, A. A. (2012). Corporate Social Responsibility Disclosures in Nigerian Companies From 2006-2010.   Australian Conference on Social and Environmental Accounting, Unknown, Unknown.

Owolabi, A. A. (2012). Corporate Governance and Investment Value in the Nigerian Stock Exchange.   International Corporate Governance Conference, Unknown, Unknown.

Owolabi, A. (2011). Understanding the Factors that Impact Investor Risk in the Nigerian Stock Market. Paper presented at the International Conference of Critical Accounting, New York, April 28-29.

Owolabi, A. (2011). The Role of Auditors in the Financial Crisis: an African Perspective. Paper presented at the American Accounting Association Annual Meeting, Denver, 6-10 August.

Owolabi, A. (2011). Social and Environmental Disclosure in the Annual Reports of Nigerian Companies. Paper presented at the 23rd International congress on Social and Environmental Accounting Research (CSEAR), University of St Andrews, 7-9 September.

Iyoha, F. and Owolabi, A. (2011). Adopting International Financial Reporting Standards (IFRS) IN Africa: Benefits, Prospects and Challenges. Paper presented at the American Accounting Association Annual Meeting, Denver, 6-10 August.

Iyoha, F. and Owolabi, A. (2011). Impact of State Institutions on the Quality of Accounting Practices in Nigeria. Paper presented at the International Conference of Critical Accounting, New York, 28-29 April

Owolabi, A. A. (2011). Social and Environmental Disclosures in the Annual Reports of Nigerian Companies – An Update.   International Congress on Social and Environmental Accounting Research, St. Andrews, Scotland.

Owolabi, A. A. (2011). Understanding the Factors that Impact Investor Risk in the Nigerian Stock Market.   International Conference of Critical Accounting, New York, United States of America.

Owolabi, A. A. (2011). The Role of Auditors in the Financial Crisis: An African Perspective.   American Accounting Association Annual Meeting, Denver, United States of America.

Owolabi, A. A. (2010).  Assessing the Impact of the Global Economic Crisis on Education and Research in Africa.   AAA Conference.

Owolabi, A. A. (2010).  NGO Accountability and Sustainable Development in Nigeria.   APIRA Conference.

Owolabi, A. A. (2010). Assessing the Impact of the Global Economic Crisis on Education and Research in Africa.   AAA Conference, San Francisco, United States of America.

Owolabi, A. A. (2010). Regulatory and Governance Impact on Credit Decision and Reporting in Nigerian Banks.   Italian Conference on Social and Environmental Accounting Research, Catania, Italy.

Owolabi, A. A. (2010). Link between Accounting/Auditing Environment and the Remittances of Africans in Diaspora.   Australian Conference on Social and Environmental Accounting, Sydney, Australia.

Ogbechie, C. I. & Owolabi, A. A. (2009). Audit Committee Reports and Corporate Governance in Nigeria.   Conference on Critical Perspective in Accounting, New York, United States of America.

Owolabi, A. A. (2009). Environmental -Rating as an Investment Decision.   Accounting & the Labor Process Symposium, London, United Kingdom.

Owolabi, A. A. (2009). Drivers of Government Financial Accountability in Nigeria.   Accounting & the Labor Process Symposium, New York, United States of America.

Owolabi, A. A. (2009). Corruption and Accounting/Auditing Environment: The African Perspective.   The Accounting and the New Labor Process Symposium (ANLP), Birmingham, United Kingdom.

Owolabi, A. A. (2008). Environmental Disclosures in Annual Reports: The Nigerian Perspective.   Italian Conference on Social and Environmental Accounting Research, Rimini, Italy.

Owolabi, A. A. (2008). Audit Committee Reports and Corporate Governance in Nigeria.   Critical Perspectives on Accounting Conference, New York, United States of America.

Owolabi, A. A. (2007). An Assessment of the Extent of Awareness and Protection Measures of Environmental Costs in the Nigerian Oil and Gas Industry.   International Congress on Social and Environmental Accounting Research, St. Andrews, Scotland.

Owolabi, A. A. (2007). The Development and Validation of an Accounting Model for Measuring Environmental Costs in the Nigerian Oil and Gas Industry.   Australian Conference on Social and Environmental Accounting, Sydney, Australia.

Owolabi, A. A. (2007). An Analysis of the Impacts of Environmental Factors for an Accounting Model Development in the Nigerian Oil and Gas Industry.   Conference on Social and Environmental Accounting Research, Navarra, Spain.

Owolabi, A. A. (2001, February). Internal Efficiency in Health Care Budget.   National Conference on Policy Issues in Nigeria and National Development, Ile-Ife, Nigeria. ​