Collins Oboh | Accounting Ethics and Fraud Analysis | Best Researcher Award

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Dr. Collins Oboh | Accounting Ethics and Fraud Analysis| Best Researcher Award

Dr.University of Lagos, Nigeria

Dr. C.S. Oboh is a distinguished academic in the field of Accounting, currently serving as a Lecturer I at the University of Lagos, Nigeria. With a PhD in Accounting and an M.Sc. in Forensic Accounting from Northumbria University, UK, Dr. Oboh has made significant contributions to the study of ethical decision-making, fraud prevention, and corporate governance through his extensive research and publications. His work spans both international and national journals, focusing on the ethical behavior of accountants and the impact of socio-demographic factors on decision-making in Nigeria. Dr. Oboh’s research is recognized for its relevance in addressing critical issues in accounting ethics.

Publication Profile

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🎓 EDUCATION QUALIFICATIONS

🏫 Northumbria University, UK 📅 Year: 2020 – 2021 🎓 Qualification: M.Sc. (Distinction) 📘 Field: Forensic Accounting 🏫 University of Lagos, Nigeria 📅 Year: 2012 – 2018  Qualification: PhD 📘 Field: Accounting 🏫 University of Lagos, Nigeria 📅 Year: 2009 – 2011 🎓 Qualification: M.Sc. 📘 Field: Accounting 🏫 Nasarawa State University, Nigeria 📅 Year: 2004 – 2007 🎓 Qualification: B.Sc. (2:1) 📘 Field: Accountin 🏫 Air Force Secondary School, Makurdi, Nigeria] 📅 Year: 1996 – 2002 🎓 Qualification: SSCE/WAEC🏫 Air Force Primary School, Makurdi, Nigeria 📅 Year: 1990 – 1995 🎓 Qualification: First School Leaving Certificate

PROFESSIONAL QUALIFICATION AND MEMBERSHIP

🏆 Associate Chartered Accountant (ACA)
📅 Year: 2015
🏢 Institution: Institute of Chartered Accountants of Nigeria (ICAN)

📜 Member: Audit, Investigations, and Forensic Accounting Faculty
📅 Year: 2023
🏢 Institution: Institute of Chartered Accountants of Nigeria (ICAN)

💼 WORK EXPERIENCE

👨‍🏫 University of Lagos (UNILAG)📅 Designation: Lecturer I Date: Oct. 2021 – Present 👨‍🏫 University of Lagos (UNILAG) 📅 Designation: Lecturer II Date: Oct. 2018 – Oct. 2021 👨‍🏫 University of Lagos (UNILAG) 📅 Designation: Assistant Lecturer  Date: Mar. 2014 – Sept. 2018 📚 School of Foundation Studies, UNILAG 📅 Designation: Subject Teacher (Accounting) Date: Mar. 2014 – Sept. 2020 🎓 Distance Learning Institute (DLI), UNILAG 📅 Designation: Adjunct Lecture  Date: May 2013 – May 2014  Rabboni Christian Ventures (NYSC)  Designation: Manager 🗓️ Date: Mar. 2008 – Mar. 2009

 

Strengths for the Award

  1. Expertise in Accounting Ethics and Fraud Analysis: The researcher, Dr. Oboh, has a profound focus on ethics and fraud analysis in accounting. His publications, such as “Moral intensity and fraud rationalization behaviour among future accountants in Nigeria” and “Emotional intelligence and fraud tendency,” highlight his deep engagement with understanding and improving ethical decision-making in the field.
  2. High-Impact Publications: Dr. Oboh has published extensively in reputable journals, demonstrating a strong impact in the field. His articles are well-cited, reflecting their significance and influence. For instance, his work on “Ethical decision-making among professional accountants in Nigeria” is published in the Journal of Financial Reporting and Accounting, a leading journal in the field.
  3. Diverse Research Topics: His research covers a broad range of topics related to accounting ethics, including fraud detection, ethical decision-making processes, and corporate social responsibility. This diversity showcases his ability to address various dimensions of accounting ethics and fraud.
  4. Recognition and Professional Memberships: Dr. Oboh’s qualifications as an Associate Chartered Accountant (ACA) and his role as a member of the Audit, Investigations, and Forensic Accounting Faculty demonstrate his professional credibility and commitment to advancing the field.

Areas for Improvement

  1. Broader Geographic and Institutional Collaborations: While Dr. Oboh’s work is highly focused on Nigeria, expanding collaborations with international researchers and institutions could further enhance the global impact of his research. This could involve joint studies or comparative research with other countries.
  2. Increased Practical Applications: To strengthen the practical application of his research, Dr. Oboh could focus on developing frameworks or tools based on his findings that can be implemented in real-world accounting practices. This would bridge the gap between theory and practice.
  3. Enhanced Research Visibility: Although his publications are impactful, increasing the visibility of his research through conferences, workshops, and public engagements could further amplify his influence in the field of accounting ethics and fraud analysis.

 

Publications:

 

Investment in Corporate Social Responsibility, Disclosure Practices, and Financial Performance of Banks in Nigeria

Authors: O.R. Oyewumi, O.A. Ogunmeru, C.S. Oboh

Published In: Future Business Journal, Vol. 4, No. 2, pp. 195-205

Year: 2018

Citations: 196

2. Perceived Relationship Between Corporate Capital Structure and Firm Value in Nigeria

Authors: S.B. Adeyemi, C.S. Oboh

Published By: Centre for Promoting Ideas, USA

Year: 2011

Citations: 147

3. Strategic Management Accounting and Decision Making: A Survey of the Nigerian Banks

Authors: C.S. Oboh, S.O. Ajibolade

Published In: Future Business Journal, Vol. 3, No. 2, pp. 119-137

Year: 2017

Citations: 120*

4. Working Capital Management and Financing Decision: Synergetic Effect on Corporate Profitability

Authors: S.O. Ajibolade, O.C. Sankay

Published In: International Journal of Management, Economics, and Social Sciences, Vol. 2, No. 4

Year: 2013

Citations: 68

5. Personal and Moral Intensity Determinants of Ethical Decision-Making: A Study of Accounting Professionals in Nigeria

Authors: C.S. Oboh

Published In: Journal of Accounting in Emerging Economies, Vol. 9, No. 1, pp. 148-180

Year: 2019

Citations: 47

6. Ethical Decision-Making Among Professional Accountants in Nigeria: The Influence of Ethical Ideology, Work Sector, and Types of Professional Membership

Authors: C.S. Oboh, S.O. Ajibolade, O.J. Otusanya

Published In: Journal of Financial Reporting and Accounting, Vol. 18, No. 2, pp. 389-422

Year: 2020

Citations: 44

7. A Critical Examination of Government Budgeting and Public Funds Management in Nigeria

Authors: S.O. Ajibolade, C.S. Oboh

Published In: International Journal of Public Leadership, Vol. 13, No. 4, pp. 218-242

Year: 2017

Citations: 42

8. Multiple Tax Practices and Taxpayers’ Non-Compliance Attitude in Nigeria

Authors: C.S. Oboh, O. Yeye, E.F. Isa

Published By: EuroJournals Publishing, Inc.

Year: 2013

Citations: 41*

9. An Empirical Analysis of Tax Leakages and Economic Growth in Nigeria

Authors: T.O. Adedeji, C.S. Oboh

Year: 2012

Citations: 40

10. Corporate Capital Structure and Corporate Market Value: Empirical Evidence from Nigeria

Authors: S.C. Oboh, E.F. Isa, A.C. Adekoya

Published By: Canadian Center of Science and Education

Year: 2012

Citations: 39

11. Accountants’ Perception of the Factors Influencing Auditors’ Ethical Behaviour in Nigeria

Authors: A.C. Adekoya, C.S. Oboh, O.R. Oyewumi

Published In: Heliyon, Vol. 6, No. 6

Year: 2020

Citations: 37

12. Profitability and Debt Capital Decision: A Reconsideration of the Pecking Order Model

Authors: S.C. Oboh, A.C. Adekoya, R.F. Adeyeye

Published By: Canadian Center of Science and Education

Year: 2013

Citations: 26

13. Personal Characteristics and Ethical Decision-Making Process of Accounting Professionals in Nigeria

Authors: C.S. Oboh, S.O. Ajibolade

Published In: Crawford Journal of Business & Social Sciences (CJBASS), Vol. 8, No. 1, pp. 1-23

Year: 2018

Citations: 18

14. Sociodemographic Variables and Ethical Decision-Making: A Survey of Professional Accountants in Nigeria

Authors: C.S. Oboh, E.O. Omolehinwa

Published In: RAUSP Management Journal, Vol. 57, pp. 131-148

Year: 2022

Citations: 13

15. Emotional Intelligence and Fraud Tendency: A Survey of Future Accountants in Nigeria

Authors: C.S. Oboh

Published In: European Journal of Management Studies, Vol. 28, No. 1, pp. 3-22

Year: 2023

Citations: 8

Conclusion

Dr. Oboh is a highly qualified researcher with significant contributions to accounting ethics and fraud analysis. His extensive publications, high-impact research, and professional qualifications make him a strong candidate for the Best Researcher Award. To further strengthen his candidacy, focusing on broader collaborations, practical applications, and increasing research visibility could be beneficial. Overall, his work exemplifies excellence in advancing the understanding and application of ethical practices in accounting.