Institute of Chartered Accountants of Nigeria
Dr. Adesodun Isaac Adebayo
Senior Lecturer
Department of Accounting, Faculty of Management Science
Area of Specialization: Auditing and Assurance Services, Corporate Governance and Financial Management
Biography
Dr Adesodun Isaac Adebayo, B.Sc., M.Sc., Ph.D., ACA, ACCrFA, is a Senior Lecturer in the Department of Accounting, Faculty of Management Sciences, Federal University Oye-Ekiti (FUOYE), Nigeria. He obtained his Bachelor of Science degree in Accounting from the University of Ado-Ekiti (now Ekiti State University), his Master of Science in Accounting and Finance from the University of Westminster, London, United Kingdom, and his Doctor of Philosophy (Ph.D.) in Accounting from Ekiti State University, Ado-Ekiti, Nigeria. He is a Chartered Accountant (ACA) and an Associate Member of the Chartered Institute of Forensic and Certified Fraud Examiners of Nigeria (ACCrFA), as well as the Institute of Strategic Management of Nigeria (ASMN). Dr Adebayo has over fifteen years of combined professional, teaching, and research experience in accounting and finance. He began his professional career with the Jigawa State Ministry of Finance and Economic Planning before joining the academic profession at Ekiti State University, where he progressed through the ranks from Graduate Assistant to Lecturer I. In 2024, he joined the Federal University Oye-Ekiti as a Senior Lecturer and currently serves as the Ag. Head of the Department of Accounting. Throughout his academic career, Dr Adebayo has held several administrative and leadership positions, including Departmental ICT Officer, Faculty ICT Officer, Level Coordinator, Postgraduate Coordinator, Faculty Representative on various university directorates, and 100-Level Coordinator. His commitment to academic administration and institutional development has contributed significantly to teaching, curriculum development, postgraduate coordination, and digital transformation within the university system. Dr Adebayo teaches a wide range of undergraduate and postgraduate courses, including Auditing and Assurance Services, Corporate Governance, Financial Accounting, International Financial Reporting Standards (IFRS), Public Sector Accounting, Forensic Accounting and Fraud Management, Management Information Systems, International Accounting, Financial Management, Public Finance, and Advanced Public Sector Accounting.
Research Interests
i. Corporate Governance
ii. Auditing and Assurance Services
iii. Forensic Accounting and Fraud Management
iv. Accounting Information Systems
v. Internal Audit and Internal Control Systems
vi. Sustainability Accounting and Environmental Accounting
vii. Financial Management and Corporate Performance
Qualifications
| Degree | Institution | Year |
|---|---|---|
| B.Sc | University of Ado Ekiti | 2010 |
| M.Sc | University of Westminster, London | 2015 |
| Ph.D | Ekiti State University, Ado Ekiti | 2019 |
Professional Qualification
Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria
Institute of Strategic Management of Nigeria
Membership of Professional Bodies
Associate Membership
Associate Membership
Associate Membership
Course Teaching
Introduction to Accounting and Financial Reporting II
Introduction to IFRS II
Financial Management II
Advanced Financial Accounting and Reporting II
Selected Publications
Effect of audit committee characteristics on the sustainable performance of deposit money banks in Nigeria: A mediating role of gender diversity
Authors: Adebayo, A. I., Mustapha, B., Owoniya, B. O., & Osundare, I. O.
Gender and Behaviour, • 2026
Open publicationArtificial 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., Dinatu N.A., Ajewole A. S., & Akande A. L.,(
Advances in Artificial Intelligence and Machine Learning • 2026
Open publicationE-Tax System Adoption and Tax Compliance: The Role of Taxpayers Satisfaction, Taxpayers’ System Competence in the Post Covid-19 Pandemic Era
Authors: Bojuwon M., Ogunleye F. M., Aduwo O.O, Ogunleye A. W., Adeogun A. S, Olasehinde5 S. A., Adebayo I.A, Ekundayo A. T., Aduwo A. E. and Ogunrinde O. P.
International Review of Management and Marketing, • 2026
Open publicationInfluence of Economic Hardship on Household Meal Related Issues among Rural Households in Ekiti State, Nigeria
Authors: Adebayo I. A., Owoeye T. O., Bamisaye T. O., Ajayi A. A., and Fagbuagun T.
Journal of Home Economics Research (JHER), • 2025
Open publicationAssessing the Efficacy of Internal Audit in the Nigerian’s Public Sector
Authors: Adebayo I. A.; Olatunji A. V.; Bamisaye T. O. and Ajayi A. A
BOUESTI Journal of humanities & Management • 2024
Comparison of earnings quality in government linked and non-linked quoted firms in Nigeria.
Authors: Adewumi A. A., Eniola, O. J., & Adebayo, I. A.
Proceedings of the 7th Annual International Academic Conference on Accounting and Finance Disruptive Technology: Accounting Practices, Financial and Sustainability Reporting • 2023
Open publicationEnhancing Internal Control Procedures for Small-Scale Businesses Sustainability in Ekiti State
Authors: Adebayo I. A., Ayeni-Agbaje A. R., Taiwo I. B., & Fakiyesi O. A.
Business Administration and Business Economics • 2023
Open publicationImplications of Indirect Tax, Business Premises Levy, Development Levy and Advertisement Levy on the Growth of Small and Medium Scale Enterprises in South-East, Nigeria,
Authors: Jabar, A. A., Owolabi, O. A. & Adebayo I. A.
African Journal of Business and Economic Research • 2023
Open publicationInternal Audit and corporate governance In Ilesa Brewery Plc, Ilesa, Osun State, Nigeria
Authors: Ayeni-Agbaje, A.R., Adebayo, I. A. & Akintayo. A. O.
FUOYE Journal of Accounting and Management, • 2023
Open publicationEffect of financial management practices on firm performance of selected manufacturing companies in Nigeria,
Authors: Ogunmakin, A. A., Adebayo, I. A. & Olaniyan N. O.
European Integration - Realities and Perspectives. Proceedings • 2022
Open publicationAudit Committee’s Characteristics and Investors’ Stake in the Nigerian Quoted Companies,
Authors: Olaoye, F. O., Akinleye, G. T., Olaoye, C. O. and Adebayo, I. A.
Management & Accounting Review (MAR), • 2019
Open publication