Institute of Chartered Accountants of Nigeria
Dr. Babajide Olumuyiwa Owoniya
Lecturer II
Department of Accounting, Faculty of Management Science
Area of Specialization: Financial Reporting ; Auditing and Auurance ; IT - Audit and Taxation
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
| Degree | Institution | Year |
|---|---|---|
| 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 |
Professional Qualification
Institute of Chartered Accountants of Nigeria
Information System Audit and Control Association (ISACA)
Membership of Professional Bodies
Fellow (FCA)
Undergraduate Project Supervision
Corporate Tax and Performance of Listed Manufacturing Firms in Nigeria
Impact of Treasury Single Account on Accountability in Public Sector ( A Case Study of Federal University Oye Ekiti, Ekiti State)
Market Capitalization and Performance of Quoted Deposit Money Banks in Nigeria
Corporate Governance and Financial Performance of Deposit Money Banks in Nigeria
Impact of Corporate Social Responsibility on the Financial Performance of the Listed Manufacturing Companies in Nigeria
Firms Attributes and Performance of Listed Firm's in Nigeria
Course Teaching
Auditing, Assurance and Investigation I
Taxation I
Business Law
Research Methodology
Advanced Financial Accounting and Reporting I
Taxation II
Company Law
Auditing, Assurance and Investigation II
Professional Skill
Institute of Chartered Accountants of Nigeria
Selected Publications
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
Open publicationDigital 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
Open publicationEffect 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
Open publicationEnvironmental, 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
Open publicationCorporate 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
Open publicationSustainability Accounting and Performance of Selected Quoted Firms in Nigeria
Authors: Akinleye, G.T.,& Owoniya B.O.
Asian Journal of Economics, Business and Accounting • 2024
Open publicationTax 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
Open publicationCarbon 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
Open publicationRisk 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
Open publicationCOVID-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
Open publicationImpact 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
Open publicationTHE 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
Open publicationExtended 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
Open publicationBojuwon, 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
Open publicationInterest 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
Open publicationEffect 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
Open publicationTreasury 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
Open publicationDividend Policy and Share Price Fluctuations of Sampled Quoted Nigerian Companies
Authors: Olaoye, F.O. and Owoniya B.O.
Archives of Business Research • 2017
Open publication