Dr. Adesodun Isaac Adebayo photograph
FUOYE Academic Staff Profile

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

DegreeInstitutionYear
B.ScUniversity of Ado Ekiti2010
M.ScUniversity of Westminster, London2015
Ph.DEkiti State University, Ado Ekiti2019

Professional Qualification

ACA · 2024

Institute of Chartered Accountants of Nigeria

ACCrFA · 2021

Chartered Institute of Forensics and Certified Fraud Investigators of Nigeria

ASMN · 2011

Institute of Strategic Management of Nigeria

Membership of Professional Bodies

Institute of Chartered Accountants of Nigeria · 2024

Associate Membership

Chartered Institute of Forensics and Certified Fraud Investigators · 2021

Associate Membership

Institute of Strategic Management of Nigeria · 2011

Associate Membership

Course Teaching

ACC 102 · 2025/2026/Second Semester

Introduction to Accounting and Financial Reporting II

ACC208 · 2025/2026/Second Semester

Introduction to IFRS II

ACC408 · 2025/2026/Second Semester

Financial Management II

ACC402 · 2025/2026/Second Semester

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 publication

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., Dinatu N.A., Ajewole A. S., & Akande A. L.,(

Advances in Artificial Intelligence and Machine Learning • 2026

Open publication

E-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 publication

Influence 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 publication

Assessing 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 publication

Enhancing 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 publication

Implications 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 publication

Internal 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 publication

Effect 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 publication

Audit 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

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