Dr. Babajide Olumuyiwa Owoniya

Lecturer II | Lecturer

Faculty of Management Science · Department of Accounting

Specialization Financial Reporting ; Auditing and Auurance ; IT - Audit and Taxation

Office: Department of Accounting, Faculty of Management Sciences, Federal University Oye-Ekiti

Phone: 08033920370

Email: babajide.owoniya@fuoye.edu.ng

Biography

Dr. Babajide Olumuyiwa OWONIYA was born to the Royal family of Late Oba Moses Kokumo Owoniya II of blessed memory and Olori D.J. Owoniya. He is a native of Odo- Ora Ekiti, Ido-Osi Local Government, Ekiti State
‎
‎Early Education

‎He started school at Polytechnic Staff School (Nursery and Primary), Ibadan, Oyo State and Loyola College Ibadan,Oyo State .
‎He also attended University of Ado Ekiti for his B.Sc. in Accounting and Ekiti State University for M.Sc. and Ph.D. in Accounting .
‎
‎He qualified as a Associate Member of Institute of Chartered Accountants of Nigerian in the year 2006 and became a Fellow of the Institute in year 2023.
‎ He started his career in banking Industry in year 2001 as a Supervisor in Co-operative Bank PLC and rose to the the position of Deputy Manager in Skye Bank Plc.
‎He worked in different units as a Teller, Transaction Officer; Data Manager, Resident Compliance Officer, Credit Compliance Officer, Regional Head, Risk Management Group, Team Lead- Loan Recovery and Remedial Assets .
‎
‎He is a now a Lecturer in Department of Accounting, Faculty of Management Sciences , Federal University, Oye-Ekiti

‎His area of Specialization: Financial Accounting; Auditing and Assurance , IT - Audit and Taxation.
‎
‎He is happily married with Children .
‎

Research Interests

Financial Accounting and Sustainability Reporting, Auditing, IT - Audit, Taxation, Management Accounting

Qualifications

• Ph. D. Accounting, Ekiti State University, Ekiti State (2024)
• M.Sc. Accounting, Ekiti State University, Ekiti State (2018)
• B.Sc. Accounting, University of Ado Ekiti, Ekiti State (2000)

Selected Publications

1. Artificial Intelligence and Corporate Earning Management.
   Authors: Bojuwon M., Aduwo A. E., Adebayo I.A., Olasehinde S. A., Aduwo O. O., Adekanmi A. A., Owoniya B.O, Dinatu N.A., Ajewole A. S., & Akande bojuwon A. L.
   Advances in Artificial Intelligence and Machine Learning. (2026)
2. Digital Economy and Sustainability in Africa: Does Governance quality matter? Multi-Industry Digitalization and Technological in AI Era
   Authors: Oyedeko, Y.O., Ali-Momoh, B.O., Owoniya. B.O., & Gbadebo, A.T.
   IGI Global Scientific Publishing (2025)
3. Effect of audit committee characteristics on the sustainable performance of deposit money banks in Nigeria: A mediating role of gender diversity (2000-2024)
   Authors: Adebayo, A. I., Mustapha, B., Owoniya, B. O., & Osundare, I. O
   Gender and Behaviour (2025)
4. Environmental, Social, Governance Risks and Stock Market Performance in Africa
   Authors: Oyedeko. O.O., Owoniya B.O., & Ali-Momoh, B.O.
   Journal of University of Shanghai for Sciences and Technology (2024)
5. Corporate governance and performance of listed firms in Nigerian exchange group,
   Authors: Ayeni-Agbaje, A. R., Adebayo, I. A. & Owoniya, B. O.
   Asian Journal of Economics, Business and Accounting (2024)
6. Sustainability Accounting and Performance of Selected Quoted Firms in Nigeria
   Authors: Akinleye, G.T.,& Owoniya B.O.
   Asian Journal of Economics, Business and Accounting (2024)
7. Tax Policy and its Influence on Nigeria's Economic Growth
   Authors: Adebayo A.I., Olatunji, A. V., Dada A. R., Owoniya B. O., Bamisaye T. O.
   International Journal of Research (2024)
8. Carbon emission, renewable energy and stock market performance in Africa
   Authors: Oyedeko,Y.O., Kolawole,O.S., Owoniya, B.O., & Adetula, S.L
   Malete Journal of Accounting and Finance (2024)
9. Risk Management Practices and Organisational Performance: The Mediating Role of Business Model Innovation.
   Authors: Bojuwon. M., Olaleye B.R., &................. Owoniya, B. O.
   Journal of Law and Sustainable Development (2023)
10. COVID-19 and Tax compliance: Implication on revenue generation of Southwest states of Nigeria
    Authors: Ogunmakin,A.A. & Owoniya, B.O.
    Fuoye Journal of Accounting and Management Sciences (2022)
11. Impact of Company Income Tax on profitability of quoted manufacturing firms in Nigeria
    Authors: B.O.Owoniya., &Olaoye, C.O.
    Fuoye Journal of Accounting and Management Sciences (2022)
12. THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON THE COMPETITIVE PERFORMANCE OF MULTINATIONAL COMPANIES IN NIGERIA
    Authors: Olaniyan, Niyi ,O Ayodele, Eyitope Owoniya Babajide & Christine Kabasinguzi
    African Multidisciplinary Journal of Development (2021)
13. Extended Audit Report and Performance of Quoted Firms in Nigeria
    Authors: B.O.Owoniya., Olatunji, T.E., & Adebayo, I.A.
    Fuoye Journal of Accounting and Management Sciences (2021)
14. Bojuwon, M., B.Owoniya., Alabadan, D.A., Adekanmi, A.A., &Oshatimi,O.O. (2021).Effect of Taxpayers Attitudes on Electronic Filing System in South West Nigeria
    Authors: Bojuwon, M., B.Owoniya., Alabadan, D.A., Adekanmi, A.A., &Oshatimi,O.O
    Nigerian Journal of Accounting and Finance, (2021)
15. Interest rate and Economic Growth as Determinants of Firm’s Investment Decision in Nigeria: A Cointegration Approach
    Authors: Olaniyan, N.O., Adegboyo, O.S., Owoniya, B.O., & Alaketu,A.A
    Euro Economica (2020)
16. Effect of IFRS Adoption on the Quality of Financial Statements of Listed Manufacturing Firms in Nigeria
    Authors: G. T. Akinleye and Babajide Olumuyiwa Owoniya
    Journal of American Academic Research (2018)
17. Treasury Single Account: A Nudge toward Public Sector Accountability in Nigeria
    Authors: Akinleye G.T., Fajuyagbe, S.B. and Owoniya,B.O.
    Journal of Economics and Behaviours Studies (2018)
18. Dividend Policy and Share Price Fluctuations of Sampled Quoted Nigerian Companies
    Authors: Olaoye, F.O. and Owoniya B.O.
    Archives of Business Research (2017)

Professional Qualification

• Fellow (FCA) - Institute of Chartered Accountants of Nigeria (2023)
• Associate (ACA) - Institute of Chartered Accountants of Nigeria (2006)
• Associate (Certified Information System Auditor) - Information System Audit and Control Association (ISACA) (2009)

Membership of Professional Bodies

• Institute of Chartered Accountants of Nigeria - Fellow (FCA) (2023)

Undergraduate Project Supervision

• OLAOYE Goodness Monijesu - Corporate Tax and Performance of Listed Manufacturing Firms in Nigeria (2022)
• AIYEROGBON Emmanuel Mayowa - Impact of Treasury Single Account on Accountability in Public Sector ( A Case Study of Federal University Oye Ekiti, Ekiti State) (2022)
• OJO Risi Odunayo - Market Capitalization and Performance of Quoted Deposit Money Banks in Nigeria (2023)
• BABABUNMI Azeezat Motunrayo - Corporate Governance and Financial Performance of Deposit Money Banks in Nigeria (2023)
• MAKOKE Mubarakah Bolanle - Impact of Corporate Social Responsibility on the Financial Performance of the Listed Manufacturing Companies in Nigeria (2024)
• SUNDAY Glory Abudya - Firms Attributes and Performance of Listed Firm's in Nigeria (2025)

Course Teaching

• ACC305 - Auditing, Assurance and Investigation I (2025/2026/First)
• ACC306 - Taxation I (2025/2026/Second)
• ACC311 - Business Law (2025/2026/First)
• ACC313 - Research Methodology (2025/2026/First)
• ACC401 - Advanced Financial Accounting and Reporting I (2025/2026/First)
• ACC403 - Taxation II (2025/2026/First)
• ACC312 - Company Law (2025/2026/Second)
• ACC404 - Auditing, Assurance and Investigation II (2025/2026/Second)

Professional Skill

Photo Gallery / Picture Evidence