All Stories

  1. Internal audit, loan losses, and financial performance in microfinance institutions- a global evidence

    Article • China Accounting and Finance Review, May 2025, Emerald

    Dimu Ehalaiye

  2. Internal audit in microfinance institutions‐ evidence from transitional and developing economies

    Article • Economics of Transition and Institutional Change, July 2023, Wiley

    Dimu Ehalaiye

  3. Measurement and Reporting of Heritage Assets – Insights from Practice in New Zealand

    Article • March 2023, Emerald

    Dimu Ehalaiye

  4. Extractive sector governance: does a nexus of accountability render local extractive industries transparency initiatives ineffective?

    Article • Meditari Accountancy Research, February 2023, Emerald

    Dimu Ehalaiye

  5. Insights on management commentary in financial reports: the views of users, preparers and auditors

    Article • Meditari Accountancy Research, February 2022, Emerald

    Dimu Ehalaiye

  6. The impact of SFAS 157 on fair value accounting and future bank performance

    Article • International Journal of Accounting and Information Management, July 2020, Emerald

    Dimu Ehalaiye

  7. The Value of Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3

    Article • The International Journal of Accounting, June 2020, World Scientific Pub Co Pte Lt

    Dimu Ehalaiye, Professor Collins G Ntim

  8. Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets.

    Article • Public Money & Management, January 2020, Taylor & Francis

    Dimu Ehalaiye

  9. The Case of Accounting Information for Infrastructural Assets Reporting

    Article • January 2020, IGI Global

    Dimu Ehalaiye

  10. Evidence on the costs of changes in financial reporting frameworks in the public sector

    Article • Public Money & Management, October 2019, Taylor & Francis

    Dimu Ehalaiye

  11. Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users

    Article • Australian Accounting Review, July 2018, Wiley

    Dimu Ehalaiye, Warwick Stent

  12. Competition and commercial banks risk-taking: evidence from Sub-Saharan Africa region

    Article • Applied Economics, April 2018, Taylor & Francis

    Dimu Ehalaiye

  13. Financial Determinants of Local Government Debt in New Zealand

    Article • Pacific Accounting Review, October 2017, Emerald

    Dimu Ehalaiye

  14. Consequences of Treasury Single Account policy on wealth of Nigerian commercial banks’ shareholders

    Article • Emerging Markets Finance and Trade, August 2017, Taylor & Francis

    Olayinka Moses, Dimu Ehalaiye

  15. The predictive value of bank fair values

    Article • Pacific-Basin Finance Journal, February 2017, Elsevier

    Dimu Ehalaiye