Dr. Rafiyat Bosede Abiloro

Lecturer II | Examination Officer

Faculty of Management Science · Department of Accounting

Specialization Financial Reporting, Public sector Accounting & Auditing

Office: Accounting department, Federal University Oye Ekiti

Phone: 08064408279

Email: bosede.olaniyi@fuoye.edu.ng

Biography

Dr(Mrs.) Abiloro Rafiyat Bosede is a Lecturer II in the Department of Accounting at the Federal University Oye-Ekiti (FUOYE), Nigeria. She bagged a Doctor of Philosophy (Ph.D.) degree in Accounting at Ekiti State University, Ado-Ekiti, having previously obtained a Master of Science (M.Sc.) in Accounting from the same institution. She also holds a Bachelor of Science (B.Sc.) degree in Accounting from Joseph Ayo Babalola University, Ikeji-Arakeji, and a Higher National Diploma (HND) in Accountancy from Rufus Giwa Polytechnic, Owo. Dr(Mrs.) Abiloro began her career at the Federal University Oye-Ekiti as a Higher Executive Officer (Accounts), progressing through the ranks to Senior Executive Officer and Principal Executive Officer before transitioning into academia as a lecturer. During her administrative career, she was responsible for payment voucher preparation and control, students' revenue verification, financial record management, and other accounting responsibilities that strengthened her practical expertise in public sector financial management. Her research interests focus on public sector accounting, capital budgeting, financial reporting, corporate finance, digital transformation in accounting, taxation, corporate governance, and financial performance. She has contributed significantly to scholarly literature through numerous publications in reputable national and international journals. Dr(Mrs.) Abiloro has participated in several professional capacity-building programmes, including training on the Government Integrated Financial Management Information System (GIFMIS) and university administrative workshops. She is also an ICAN student member, demonstrating her commitment to continuous professional development. In addition to her teaching and research responsibilities, Dr(Mrs.) Abiloro is passionate about knowledge dissemination, academic excellence, and mentoring future accounting professionals. Her commitment to scholarship, integrity, and service continues to contribute to the advancement of accounting education and research in Nigeria.

Research Interests

Her research has explored contemporary issues such as capital structure, IFRS disclosure, corporate social responsibility, digital transformation, cash flow management, tax education, public finance, and accounting for national development

Qualifications

• PhD in Accounting, Ekiti State University Ado Ekiti. Ekiti State (2025)
• Msc Accounting, Ekiti State University Ado Ekiti. Ekiti State (2019)
• BSc Accounting, Joseph Ayo Babalola University, Ikeji Arakeji, Osun State (2016)

Selected Publications

1. The effect of corporate governance on the financial reporting quality of listed consumer goods firm in Nigeriace and the transformation of Forensic Auditing practices in Nigeria
   Authors: • Abiloro,Abiloro Rafiyat Bosede, Theresa Omolade Bamisaye, Omowumi Olanike OSHATIMI, Kayode Peter Abiloro, Adewumi pelumi, R Bosede,Debo-Ajagunna, A.A, Olusola Daniel Apalowo, Akinsete Temitope
   . InternFudma Journal of accounting and finance research (FUJAFR) Vol.4 No1 (2026). Federal University Dutsin-Maational Journal Research Publication Analysis 2026 Volume 02 Issue 06 (2026)
2. Exploring the role of professional accountant in enhancing public value through financial transparency and accountability in the Nigerian public sector
   Authors: Solomon Olurotimi Awe, Bosede Rafiyat Abiloro, Azeez Abiola Oyebanji (2025).
   Acta Universitatis Daanubius 21(3), (2025)
3. Nexus between Digital Transformation and Cost Management in Nigerian Manufacturing Companies
   Authors: Rafiyat Bosede Abiloro, Gideon Tayo Akinleye ,Dinatu Nna Alabadan, Ruth Bosede Adesodun, Adekunle Adegboyega Alabi
   Acta University Danubis. Economica, 20 (6), 36-60,2024 (2024)
4. Investing Cashflow management and performance of quoted Firms in Nigeria
   Authors: Theresa Omolade Bamisaye, Rafiyat Bosede Abiloro, Adetayo Adekunle Ajayi, Toyosi Ruth Akinradewo
   FUOYE Journal of Accounting and management 7 (2) (2024)

Professional Qualification

• Nil - Nil

Awards

• Nil - Nil

Grants

• Nil

Scholarship

• Nil - Nil

Prizes

• Nil

Membership of Professional Bodies

• Nil

Paper Presentation - Local

• Nil

Paper Presentation - International

• Nil

Postgraduate Ph.D Supervision

• Nil

Postgraduate M.Phil Supervision

• Nil

Postgraduate M.Sc Supervision

• Nil

Undergraduate Project Supervision

• Shorunke Omotolani - Effect of audit quality on financial performance of Nigeria listed manufacturing companies (2025/2026)
• Jimoh Moyinoluwa Adeola - Effect of fraud on profitability of dposity money banks in Nigeria (2024)
• Oguntoye Mary Abiodun - Impact of financial information on profitability of business organization in Nigeria (2022)

Course Teaching

• Acc 404 - Auditing (2025/2026/Second semster)
• Acc306 - Taxation (2025/2026/second semester)
• Acc 310 - Public Sector Accounting (2025/2026/Second semster)
• Acc 202 - Financial Reporting (2025/2026/Second semester)
• Ent 312 - Venture Creation (2025/2026/Second semester)

Professional Skill