Department of Auditing

Dr Erin Olayinka

College of Accounting Sciences
School of Accountancy
Department: Auditing
Post-Doctoral Research Fellow
E-mail: erinoa@unisa.ac.za

Qualifications

  • BSc (Accounting)- University of Ilorin, Nigeria (2003)
  • MSc (Accounting)- Covenant University, Nigeria (2016)
  • PhD (Accounting)- Covenant University, Nigeria (2020)

Fields of academic interests

  • Corporate Governance
  • Sustainability Reporting
  • Integrated Reporting
  • SDG Research

Field of Specialisation

  • Management Accounting
  • Governance & Ethics
  • Audit and Assurance

Journal articles

  • Erin, O. & Olojede P. (2024). Do Non-Financial Reporting Practices Matter in SDG Disclosure? An Exploratory Study- Meditari Accounting Research. https://doi.org/10.1108/MEDAR-06-2023-2054 (ABS 1, ABDC-A)

  • Erin, O., Ackers, B. & Bamigboye A. (2024). The State of SDGs and Sustainability Practices of Public Sector Entities: Evidence from under-investigated context- Journal of Cleaner Production. https://doi.org/10.1016/j.jclepro.2024.142772 (ABS 2, ABDC-A)

  • Erin, O. & Ackers B. (2024). Corporate Board, Assurance and Sustainability Reporting Practices- Journal of Accounting and Organizational Change. https://doi.org/10.1108/JAOC-07-2023-0123 (ABS 2)

  • Erin, O., Ajibola, O. & Dahunsi, O. (2024). Whistleblowing Framework and Financial Statement Fraud: An Empirical Evidence. Afro-Asian Journal of Finance and Accounting. (ABDC)- In press.

  • Mushana, P., Chisinga, C & Erin, O. (2024). Does Integrated Reporting Impact Investment Decision-Making? Insight from 100 Listed Firms in South Africa. Cogent Business and Management (ABS 1)

  • Erin, O., Adegboye, A. & Uwuigbe, U. (2024). Public Sector Transparency and Sustainable development: A Focus on Sub-Saharan Africa. Journal of Public Affairs. https://doi.org/10.1002/pa.2885 (ABS 1)

  • Erin, O., Okoh. J. & Okika, N. (2023). Risk Governance and Risk Disclosure Quality: An Empirical Evidence. Journal of Financial Reporting and Accounting. 1108/JAEE-02-2020-0037 (ABS 1)

  • Olojede, P., Erin, O. & Adetula, D. (2023). Do Corporate Governance Mechanisms Restrain Earnings Management? Evidence from Nigeria. International Journal of Business Governance and Ethics. 1504/ijbge.2022.10046484 (ABS 2)

  • Erin, O., Bamigboye, A. & Oyewo, B. (2022). Sustainable development goals (SDG) reporting: An analysis of disclosure. Journal of Accounting in Emerging Economies. 1108/JAEE-02-2020-0037 (ABS 2)

  • Erin, O. & Olojede P. (2022). Enterprise Risk Management Disclosure and Creative Accounting Practices. International Journal of Accounting, Auditing and Performance Evaluation (ABS 2)

  • Erin, O., Adegboye, A & Bamigboye, O. (2021). Corporate Governance and Sustainability Reporting Quality: Evidence from Nigeria. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-06-2020-0185  (ABS 2)

  • Olojede, P. & Erin, O. (2021). Corporate Governance Mechanism and Creative Accounting Practices: The role of accounting regulation. International Journal of Disclosure and Governance. https://doi.org/10.1057/s41310-021-00106-4. (ABS 2)

  • Erin, O. & Bamigboye, O. (2021). Evaluation and Analysis of SDG Reporting: Evidence from Africa. Journal of Accounting and Organizational Change. https://doi.org/10.1108/JAOC-02-2020-0025 (ABS 2)

  • Erin, O. & Adegboye, A. (2021). Do Corporate Attributes Impact Integrated Reporting Quality? An Empirical Evidence. Journal of Financial Reporting and Accounting. (ABS 1)

  • Oyewo, B, Moses, O & Erin, O (2021). Balanced Scorecard Usage and Organizational
    Effectiveness: Evidence from Manufacturing Sector. Measuring Business Excellence (ABS 1)

  • Erin, O. & Aribaba, F. (2021). Risk Governance and Firm Value: Using the Hierarchical Regression Method. Afro-Asian Journal of Finance and Accounting, 11(1), 104-130. (ABDC)

  • Erin, O. & Bamigboye, A. (2020). Does Whistleblowing Framework Impact Earnings Management? An Empirical Investigation. International Journal of Disclosure and Governance. (ABS 2)

  • Olojede, P., Iyoha, F., Egbide, Ben-Caleb & Erin, O. (2020). Regulatory Agencies and Creative Accounting Practices in Nigeria. Problems and Perspectives in Management, 18(3), 465-478. (ABS 1).

  • Erin, O. Bamigboye, A. & Arumona, J. (2020). Risk Governance and Financial Performance: An Empirical Analysis. Business: Theory and Practice, 21(2), 758-768.

  • Arumona, J., Erin, O. & Omotayo, V. (2019). Board Financial Education and Firm Performance: Evidence from the Healthcare Sector in Nigeria. Academy of Strategic Management Journal, 18(4), 1-14.

Professional positions, fellowships & awards

  • Professional body memberships:
    • Associate Member, Chartered Institute of Management Accountants, UK (CIMA)
    • Fellow Member, Institute of Chartered Accountants of Nigeria (ICAN)
    • Associate Member, Chartered Institute of Taxation of Nigeria (CITN)

  • Professional committee positions:
      • Editorial Member, African Accounting and Finance Journal (AAFJ)

  • Awards:
    • First prize of 2019 Africa Call for Research Paper Initiative (ACPRI) jointly sponsored by World Bank, Pan African Federation of Accountants (PAFA) and African Accounting and Finance Association (AAFA).
    • First prize for the best PhD colloquium at the 4th International Academic Conference of Accounting and Finance organized by the Institute of Chartered Accountant of Nigeria (ICAN) in 2018. 
    • Recipient of Pan African Doctoral Academy (PADA) at University of Ghana in 2019 partly sponsored by the Carnegie Corporation of New York.

Projects

  • Collaboration for Biodiversity Conversation
  • Innovative Financing and Biodiversity Protection