A native of Kwara state with roots in Erin-Osun, Osun State.
B.SC., M.Sc., PhD, ACA
Islamic Accounting; Corporate and Financial Reporting
1) Salami, A.A., Uthman A.B., and Abdul-Baki, Z (2014). Differential Changes of Nigerian Banks’ Going Concern Values: the relevance of audit expectation gap. Entrepreneurial Journal of Management Sciences. 3(1), 15-29. Published by: College of Management Sciences Al-Hikmah University, Ilorin
2) Salami, A.A., Uthman A.B., and 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 1(1), 85-101. (Published by: Department of Accounting, University of Ilorin).
3) Uthman A.B., Abdul-Baki Z, and Iyanda R.A. (2013). Capability of auditors in checkmating corporate fraud: Evidence from Nigeria. Entreprenuiral Journal of Management Sciences. 2(1), 148-164 (Published by: College of Management Sciences Al-Hikmah University, Ilorin)
4) * Uthman A.B & Salami A.A (2021). IFRS Adoption and Audit Quality in Nigeria: The Conditional Effect of Auditor Industry Specialization. Global Journal of Accounting. 7(1), 80-98 (Published by: Department of Accounting, University of Lagos, Nigeria).
5) Uthman A.B., Ariyo A.A., Abdul-Baki, Z., Mohammed, F. (2014). Information Technology (IT) based Accounting Information System (AIS) and Corporate Performance: A case of selected Nigerian Commercial Banks. ICAN Journal of Accounting and Finance. 3(1), 118-130. (Published by: Institute of Chartered Accountants of Nigeria)
6) Oke, L.A., Tijani, M.O., Uthman, A.B. and Afolabi, H.O (2014). Sources of involuntary financial exclusion among SMEs: Perceptual evidence from Kwara State, Nigeria, Lapai Journal of Management Science, 5(2), 145-157 (Published by: Department of Business Administration, Ibrahim Badamasi Babangida University, Lapai, Niger State).
7) Uthman A.B., Abdul-Baki Z, and Iyanda R.A. (2013). An empirical examination of the role ‘forensic audit’ in enhancing financial investigations in Nigeria. ICAN Journal of Accounting and finance. 2(1), 145-159. (Published by: Institute of Chartered Accountants of Nigeria).
8) Ajape, K.M., Agbaje A.A., Uthman, A.B. (2016). The relationship between management and profitability of Nigerian consumer goods companies. UNILAG Journal of Business (2)1, 110-118 (Published by: Department of Business Administration, University of Lagos, Lagos).
9) *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)
10) *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 Goldiș Arad, Seria Științe Economice, 30(3), 1-34. (Published by: Western University of Arad, Romania) Scopus Indexed
11) *Oke L.A., Uthman A.B. & Ademokoya, A.A (2020). Owner characteristics and access to bank financing: perceptual evidence from SME in North Central Nigeria. Timisoara Journal of Economics and Business, 13(1), 45-62. (Published by: West University of Timisoara, Romania).
12) *Abdul-Baki, Z, Uthman A. B. & Kasum, A. S. (2019). The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria. Critical Perspectives on Accounting, 78. doi.org/10.1016/j.cpa.2019.102128. Scopus Indexed, Q1 Journal.
13) *Uthman, A. B., Sanni, M., & Salami, A. A. (2019). Prospect for accounting academics: examining the effect of undergraduate students’ career decision. Management & Accounting Review (MAR), 18(3), 95-130. (Published by: University Technology Mara, Malaysia). Scopus Indexed.
14) *Salami A.A and Uthman, A.B. (2018). Bank Capital, Operating Efficiency and Corporate Performance in Nigeria. Acta Universitatis Sapientiae Economic and Business Review. 6(1), 61-87. (Published by: Sapientia Hungarian University of Transylvania, Cluj-Napoca, Romania).
15) *Abina M.B and Uthman A.B. (2018). Internal Brand Equity of Universities and Students’ Academic Performance: An Empirical Survey of Accounting Students. Sonal Global Management Review. (12)1, 1-20. (Published by: SONA School of Management, SONA College of Technology, India).
16) *Salami A.A., Sanni. M and Uthman, A.B. (2018). Accounting Ethics Education in Nigeria: Value-Improving or Value-Deteriorating Tool?. Academic Journal of Economic Studies (4)4, 116-126 (Published by: The Faculty of Finance, Banking and Accountancy, Dimitrie Cantemir Christian University/Universitara, Romania) Publishing House. Available at: file:///C:/Users/ACER%20PC/OneDrive/Working/Academics/My%20publications/AJES.pdf
17) *Ajape, K.M., Afara A.E., Uthman, A.B. (2017). The influence of E-rax system on Tax administration and Tax revenue generation: Insights from Lagos State Internal Revenue Service. Journal of Economics and Business research (23)2, 129-150 (Published by: “Aurel Vlaicu” University of Arad, Romania). Available at: http://www.uav.ro/jour/index.php/jebr/article/view/1151
18) Abdul-Baki Z, and Uthman A.B. (2017). “Exploring the “social failures” of Islamic banks” a historical dialectics analysis. Journal of Islamic Accounting and Business Research. (8)3. Published by: Emerald Group Publishing, UK, Available at: www.emeraldinsight.com/toc/jiabr/8/3?utm_source=Viber&utm_medium=chat&utm_campaign=private Scopus Indexed, Q2 Journal
19) Uthman, A.B., Oke, L.A, Ajape, K.M, Abdul-Baki, Z., & Tijani, M.O. (2015). Curbing financial crimes with anti-graft bureaus in Nigeria: The accountants’ perception. Journal of Accounting and Management Information System. (14)1, 107-127 (Published by: Bucharest University of Economic Studies, Faculty of Accounting and Management Information System, Romania. Available at: http://www.cig.ase.ro/revista_cig/ContinutNumar.aspx?cod=Vol.%2014,%20Nr.%201/2015. Listed in ABDC Journal.
20) Uthman A.B. and Abdul-Baki Zayyad (2014). Rethinking the Periodic Audit Model; a Thought about Forensic Accounting: Evidence from Nigeria. International Journal of Critical Accounting, 6(4), 375-395. Published by: [Inderscience Publishers] for Dept. of Accounting, City University, New York. DOI: 10.1504/IJCA.2014.067266. Listed in ABDC Journal.
21) Abdul-Baki, Z., Uthman, A.B. and Sanni, M. (2014). Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP. Journal of Accounting and Management Information System, 13(1), 82-97. (Published by: Academy of Economic Studies of Bucharest, Faculty of Accounting and Management Information System, Romania). Available at: http://www.cig.ase.ro/revista_cig/Fisiere/13_1_4.pdf
22) Abdul-Baki Z., Uthman A.B and Lawal, K (2014). The Value-Adding Potentials of Auditing to Corporate Social Responsibility Reporting in Nigeria. African Journal of Management Research, 22(1), 16-33. (Published by: University of Ghana Business School).
23) Uthman A.B. and Abdul-Baki Z. (2014). The value-relevance of Accounting information in Nigeria: Analyst’s perception in the IFRS regime. Journal of Accounting and Management, 4(1), 43-60 (Published by: Danubius University of Galati, Romania). Available at: http://journals.univ-danubius.ro/index.php/jam/article/view/2263/2138
24) Abdul-Baki Z, Uthman A.B., Olanrewaju A.T. and Ibrahim S.A., (2013). Islamic Perspective of Management Accounting Decision Making Techniques. Journal of Islamic Accounting and Business Research, 4(2), 203-219 Available at: http://www.emeraldinsight.com/doi/pdfplus/10.1108/JIABR-05-2012-0031 Scopus Indexed, Q2 Journal