Mr.SALAMI Abdulai Agbaje

Lecturer I

Historical Background

Abdulai Agbaje SALAMIis a native of Ibadan. He lectures at the Department of Accounting, Faculty of Management Sciences, Al-Hikmah University Ilorin. He is full-fledged accountant with qualifications at graduate, postgraduate and professional levels in accountancy. He has proficiency in Corporate Reporting and Firms’ Financial Condition, Corporate Governance and Accounting Education which he demonstrates by publishing issues related to them in peer review international and local academic tabloids

Educational History

Abdulai Agbaje SALAMI had his primary and post-primary education in Ibadan at C & S Primary School, Oje Olokun Atipe Ibadan and Army Barracks Grammar School, Iwo Road Ibadan. He obtained his first degree in Accounting at University of Ilorin in 2004, M.Sc. Accounting at University of Lagos in 2015 and recently (March 2021) completed his Ph.D Accounting at Kwara State University, Malete. He became an associate (ACA) of the Institute of Chartered Accountants of Nigeria (ICAN) in November 2009.


B.Sc., M.Sc.

Research Interest

Corporate Reporting, Firms’ Financial Condition (with keen interest in Financial Services Industry), Corporate Governance and Behavioural Accounting


        1. (1) Salami, A. A., Uthman, A. B., & Sanni, M. (2021). Bank-Specific Variables and Banks’ Financial Soundness: Empirical Evidence from Nigeria. Zagreb International Review of Economics & Business, 24(1), 37-66.

          Published by Faculty of Economics and Business, University of Zagreb, Croatia

          (2) Sanni, M., Salami, A. A. & Uthman, A. B. (2020) Determinants of Bank Performance in Nigeria: Do They Behave Differently with Risk-Adjusted Returns?- Studia Universitatis, ‘Vasile Goldis Arad’ Economics Series, 30(3),1-34

          Published Vasile Goldis Western University of Arad, Romania

          (3) Salami, A. A., Sanni, M., & Ariyo-Edu, A. A. (2020). Female Board Representation and Provisioning Practices in Nigerian Banks. The Journal of Economic Research and Business Administration, 134, 14-33.

          Published by Al-Farabi Kazakh National University, Kazakhstan  

           (4) Uthman, A. B., Sanni, M., & Salami, A. A. (2019). Prospect for Accounting Academics: Examining the Effect of Undergraduate Sudents’ Career Decision. Management and Accounting Review, 18(3), 95-130. 

          Published by Accounting Research Institute and  Universiti Teknologi MARA, Malaysia

          (5) Salami, A.A., Suleiman, H.B., Ishola, K.A., & Iyanda, R.A. (2019). Working capital management and financial returns of listed petroleum firms in Nigeria. Entrepreneurial Journal of Management Sciences, Volume 6. No. 1, pp 86-104. 

          Published by Faculty of Management Sciences, Al-Hikmah University Ilorin, Nigeria.

          (6) Suleiman, H.B., & Salami, A.A. (2019). Enhancement of anti-graft war by government anti-corruption bodies via the instrumentality of forensic audit: The accountants’ Perceptions. Entrepreneurial Journal of Management Sciences, Volume 6. No 1, pp 105-118. 

          Published by Faculty of Management Sciences, Al-Hikmah University Ilorin, Nigeria.

          (7) Salami, A.A., & Uthman, A. B. (2018). Bank capital, operating efficiency and corporate performance in Nigeria. Acta Universitatis Sapientiae, Economics and Business, Volume 6. No.1, pp 61-87. 

          Published by Sapientia Hungarian University of Transylvania, Romania.

          (8) Salami, A.A.,  Sanni, M., & Uthman, A. B. (2018). Accounting ethics education in Nigeria: Value-improving or value-deteriorating tool? Academic Journal of Economic Studies, Volume 4 No. 4, pp 116-126. 

          Published by Faculty of Finance, Banking and Accountancy of the Dimitrie Cantemir Christian University/Universitara Publishing House

          (9) Salami, A. A. (2018). Determining a better predictor of bank’s solvency in Nigeria: Risk-based capital or risk-independent capital? Acta Universitatis Danubius Oeconomica, Volume 14 No. 6, pp 535-559. 

          Published by Faculty of Economic Sciences of the Danubius University of Galaţi, Romania.

          (10) Salami, A.A., Iyanda, R.A., & Suleiman, H.B. (2017). Academic burnout and classroom assessment environment: The case of university’s accounting students in Kwara State, Nigeria. Nitte Management Review, Vol. 11, No. 1, pp 1-21. 

          Published by Justice K.S. Hedge Institute of Management, Nitte, India (A Business School and affiliate of Visvervaraya Technological University, Belagavi, India).

          (11) Salami, A.A., Uthman A. B. & Abdul-baki Z, (2014). Perceived going concern of Nigerian banks: Testing the relevance of regulatory audit in the shadows of periodic audit, Ilorin Journal of Accounting, Vol 1, No. 1, pp 85-102. 

          Published by Department of Accounting, University of Ilorin, Ilorin, Nigeria.

          (12) Salami, A.A., Uthman A. B. & Abdul-baki Z, (2014). Differential changes of Nigerian banks’ going concern values: The relevance of audit expectation gap, Entrepreneurial Journal of Management Sciences, vol. 3, No. 1, pp 15-29. 

          Published by College (now Faculty) of Management of Sciences, Al-Hikmah University Ilorin

          (13) Sanni, M., Salami, A. A, Owoade, O., & Suleiman, H. B. (2020). Public Sector Accounting, Accountability and Accountability Management in Nigeria “Book of Reading in Honour of Professor Kenneth Adeyemi” 

          Published  by Department of Accounting and Finance, Kwara State University Malete