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Usmanu Danfodiyo University Sokoto

The Most Peaceful University in Nigeria








Prof. Abdulrahman Bala Sani



Area of specialization:Forensic Accounting, Taxation and Financial Accounting
Email:sani.abdulrahman@udusok.edu.ng,Sonyaxle9@gmail.com
Phone:08034363250, 07033400623

List of Selected Publications

1. AbdulSalam Nasiru, Musa Yelwa Abubakar, Mohammed Yusuf Alkali and Sani AbdulRahman Bala. (2016). Quality of Accounting Reporting after IFRS Adoption in Nigeria. International Journal of Business Economics and Management, Vol 3(11) 160-172 ISSN-2312-0916. Corpus ID: 157501698 DOI:10.18488/JOURNAL.62/2016.3.11/62.11.160.172
2. AbdulSalm Nasiru Kaoje, Sani AbdulRahman Bala, Garba Ibrahim Tanko and Mohammed Awwal Babangida. (2020). The Implication of Corporate Social Cost on the Profitability of Oil Marketing Companies in Nigeria. IOSR Journal of Business and Management, Vol 22(1) ISSN-2278-487X 51-56. DOI: 10.9790/487X-2201025156
3. Sani AbdulRahman Bala and Sani Idris. (2020). Analysis of the Effect of Value Added Tax on Consumption in Nigeria (1994-2018). IOSR Journal of Business and Management, Vol 22(1) 32-40 ISSN22787=2319. DOI: 10.9790/487X-2201073240. DOI: 10.9790/487X-220107324
4. Aliyu Almustapha Alhaji, Sani AbdulRahman Bala, Musbahu Ahmad Bunza and Bakare Taophic Olarewaju. (2019). Effect of Voluntary Assets and Income Declaration Scheme (VALDS) on Tax Compliance in Nigeria. UNILAG Journal of Business, Vol5(2) ISSN 1118-3020 12-25.
5. Hadiza Amed Suleiman and Sani AbdulRahman Bala. (2021). IFRS 4 Disclosure and Firms Performance of Insurance Companies in Nigeria. Asian Journal of Economics, Business and Accounting, Vol 21(6) 27-38 ISSN-2436639X. DOI: 10.9734/ajeba/2021/v21i630388
6. Sani AbdulRahman Bala and Ahmad Musbahu Bunza. (2019). Impact of Tax Revenue on Economic Growth in Nigeria: An Aggregate and Disaggregate Analysis. International Journal of Economics and Financial Management, E-ISSN:2545-5966, P-ISSN:2695-1932, Vol. 4(4), 62-78.
7. Sani AbdulRahman Bala and Mustapha Ibrahim. (2022). Does the Disclosure of ESG Sustainability Matter to Selected Listed Firms Performance in Nigeria? International Journal of Innovative Research in Accounting and Sustainability, Adekunle Ajasin University Ondo State Nigeria ISSN:2736-1381 Vol.7(1), 130-141.
8. Sani Abdul Rahman Bala and Ajayi Oluwafemi Ezekiel. (2022). Impact of Infrastructure and Inflation on Foreign Direct Investment Inflow to Nigeria. International Journal of Foreign Trade and International Business, Vol. 4(1) 14-17 ISSN -2663-3159. DOI: https://doi.org/10.33545/26633140.2022.v4.i1a.63
9. Sani AbdulRahman Bala, Aliyu Alhaji Almustapha and Bakare Taophic Olarewaju. (2019). Effect of Environmental Accounting on Financial Performance of Quoted Oil and Gas Companies in Nigeria. Bayero International Journal of Accounting Research, Vol 12(1) Bayero University Kano, ISSN-0331-0000 141-151.
10. Sani AbdulRahman Bala, Aliyu Almustapaha Alhaji and Bakare Taophic Olarewaju. (2019). Effect of Corporate Governance on Financial Performance of Deposit Money Banks in Nigeria. Asian Journal of Economics Business and Accounting, Vol. 13(3) ISSN: 2456-639X 1-11. DOI: 10.9734/ajeba/2019/v13i330175
11.Sani AbdulRahman Bala, Muhammad Yunusa Salisu and Muhammad Awwal Babangida. (2022). Corporate Governance Attributes and Financial Performance of Listed Consumer Goods Companies in Nigeria. International Journal of Financial Management and Economics, Vol 5(1) 56-62 ISSN-2617-9210. DOI: DOI: https://doi.org/10.33545/26179210.2022.v5.i1a.119
12. Sani Abdulrahman Bala and Adeyemi Adekunle and Bakare Taopic Olarewaju. (2022). Artificial Intelligence in Accounting For Revenue Generation in Nigeria: A Post Covid-19 Impact Analysis. International Accounting and Research Group, University of Benin. Vol .6(1) 1-9 ISSN-2635-2966. http://hdl.handle.net/11159/8730
13. Sani AbdulRahman Bala and Ajayi Oluwafemi Ezikiel. (2021). Credit Risk Management and Firms Profitability Empirical Evidence from Listed Deposit Money Banks in Nigeria. Nigerian Journal of Accounting and Finance(NIJAF) Modibbo Adama University Yola, Adamawa State, Vol.13 (2). ISSN:278-188-237-9
14. Sani AbdulRahman Bala and Alhassan Ali. (2017). An Econometric Estimation of the Impact of Agricultural Export on Economic Growth in Nigeria Using Vec Model. Sokoto Journal of Management Studies, Vol. 13(1), 142-161 ISSN-2141-1670.(Indexed)
15. Sani AbdulRahman Bala and Ali Alhassan. (2018). Structural Effect of Oil Price Shocks and Food Importation on Economic Growth Using SVAR Model. International Journal of Business and Accounting Research Journal, Vol. 2(1) 34-46, ISSN-2549-0303. DOI 10.15294/ibarj.v2i1.30.
16. Sani AbdulRahman Bala, & Yeldu, A. B. (2022). Audit Quality And Financial Reporting Of Quoted Natural Resources Firms In Nigeria. Journal of Management and Science, ISSN:2250-1819. Vol.12(3), 34-42. DOI:10.26524.jms.12.44
17. Sani AbdulRahman Bala and Babagana Mallam Abacha . (2020). Determinants of Capital Structure in Listed Insurance Companies in Nigeria. International Business and Accounting Research Journal, Vol. 4(1), 1-10, ISSN-2550-0368. DOI 10.35474/ibarj.v4i1.80.
18. Sani AbdulRahman Bala and Mohammed Awwal Babangida. (2022). The Analysis of Nigerian Exchange Group Mechanism and Economic Growth. International Journal of Foreign Trade and International Business, Vol .4(1) 18-24 ISSN-2663-3159. DOI: https://doi.org/10.33545/26633140.2022.v4.i1a.63
19. Sani AbdulRahman Bala and Muhammad Murtala Ibrahim. (2021). An Assessment of the Relationship of Capital Adequacy and Financial Performance of Deposit Money Banks in Nigeria. African Journal of Business and Economic Development, Vol.1(9) ISSN-2782-7658, 72-88. DOI: 10.46654/AJBED,
20. Sani AbdulRahman Bala and Mustapha Tukur Namakka. (2012). Empirical Analysis on the Impact of Corporate Tax, Market Size, and Exchange Rate on the Flow of FDI in Nigeria (1986-2006). Readings in Management Studies, Usmanu Danfodiyo University Sokoto. Vol 4 209-223 ISBN-978-978-909-1713.
21. Sani AbdulRahman Bala and Nasiru Liman Zuru. (2019). ICT Practice and Performance of Microfinance Institutions in Nigeria. Nigerian Journal of Management Technology Development, Abubakar Tafawa Balewa University School of Management Technology, Vol; 10(1 206-212) ISSN-2006-1676.
22. Sani AbdulRahman Bala and Ruth Oluwayemisi Owoade. (2021). Impact of Corporate Governance Mechanism in Mitigating Creative Accounting Practice of Listed Conglomerate Companies in Nigeria. Asian Journal of Economics Business and Accounting, Vol. 21(6) 39-50 ISSN-2456439X. Index Copernicus ICV: 94.94 Proof: http://bit.ly/index-copernicus-AJEBA. Google Scholar. CrossRef ](https://www.crossref.org/ DOI: 10.9734/ajeba/2021/v21i630389
23. Sani AbdulRahman Bala and Usman Mamuda Musa. (2019). Analysis of Electronic Taxation and Non-Oil Tax Revenue in Nigeria. Journal of Resources & Economic Development (Sahel Analyst), University of Maiduguri, Borno state. Vol 2(2) 64-76, ISSN=2705-1943.
24. Sani AbdulRahman Bala and Usman Mamuda Musa. (2019). Effect of Board Characteristics and Audit Committee Mechanisms Value Relevance of Accounting Information: Evidence From Listed Industrial Goods Firms in Nigeria. AE-FUNAI Journal of Accounting, Alex-Ekweme Federal University, Ndufu-Alike Ebonyi State. Vol 4(1) ISSN-2635-392X 82-93.
25. Sani AbdulRahman Bala, Abdul Rasheed Bell, and Sirajo Sani Sokoto. (2021). Treasury Single Account in Nigeria as a Tool for Fraud Prevention. European Business and Management, Vol 7(6) 184-190 ISSN-2575-579X. DOI: 10.11648/j.ebm.20210706.14
26. Sani, AbdulRahman Bala , Nasiru AbdulSalam Kaoje and Sani Idris. (2022). Policy Instruments, Administrative Expenses, and Environmental Sustainability Accounting: An Analysis of BUA Cement Sokoto: An Analysis Of Bua Cement Sokoto. UMYU Journal of Accounting and Finance Research, Ummaru Musa Yar adua University Katsina E-ISSN: 2795-3823, ISSN 2795 3831, Vol.4(1), 1-17 DOI: https://doi.org/10.61143/umyu-jafr.4(1)2022.009
27. Sani AbdulRahman Bala, Adeyemi A Adekunle and Bakare Taophic Olarewaju. (2021). Innovation in Accounting and Financial Processes: Imperatives for Covid-19 Pandemic New Normal Journal of Accounting and Financial Management, Vol 7(5) E-ISSN 2504-8856, P-ISSN 2695-2211. 109-119.
28. Sani AbdulRahman Bala, Aliyu Alhaji Amustapha and Bakare Taopic Olarewaju. (2020). Effect of Ownership Structure on Financial Performance of Quoted Conglomerate Companies in Nigeria. ESUT Journal of Accountancy, Enugu State University of Technology. Vol. 11, Issue 1, 20-31 ISSN 2251-032X.
29. Sani AbdulRahman Bala and Ajayi . O. Ezekiel. (2022). The Effect of Integrated Reporting Disclosure and Firms Value of Listed Insurance Companies in Nigeria. FUOYE Journal of Accounting and Management, Vol. 5(1) Federal University OYE-EKITI, 79-89.
30. Sani AbdulRahman Bala, Mary Ezeji and Mohammed Awwal Babangida. (2021). Company's Characteristics and Corporate Sustainability Reporting Practice of Listed Manufacturing Companies in Nigeria. International Journal of Financial Management and Economics, Vol. 5(1) 49-55 ISSN-26179229. DOI: https://doi.org/10.33545/26179210.2022.v5.i1.117
31. Sani AbdulRahman Bala, Mohammed Awwal, and Muhammad Yunusa Salisu. (2022). The Impact of Credit Risk on the Value of Shareholders of Listed Banks in Nigeria. International Journal of Accounting, Finance and Risk Management, Vol 7(1) 27-33 ISSN-2578-9368. DOI: 10.11648/j.ijafrm.20220701.14
32. Sani AbdulRahman Bala, Musbahu Ahmad Bunza and Bakare Taopic Olarewaju. (2021). Use of Information and Communication Technology in Tax Administration and Tax Compliance in Nigeria. Al-Hikmah Journal of Education, Al-Hikmah University Ilorin, Kwara State. Vol 8(2), 192-202 ISSN -23847662.
33. Sani AbdulRahman Bala, Mustapha Ibrahim and Mohammed Awwal Babangida. (2019). Understanding the Accounting for Cryptor Assets Under the International Financial Reporting Standard; A Content Analysis Approach. Journal of Economics and Finance, Nigerian Defense Academy Kaduna.Vol 3(2), 159-164, ISSN-2636-5332.
34. Sani AbdulRahman Bala, Nasiru AbdulSalam Kaoje and Mohammed Awwal Babangida. (2022). Corporate Governance Mechanisms and the Practice of Sustainability Activities in Nigeria. Asian Journal of Arts and Social Sciences, Vol.16 (1) 1-12 ISSN-2456-4761. DOI: 10.9734/arjass/2022/v16i130274
35. Sani AbdulRahman Bala, Oladele Jamiu Olarewaju and Nurudeen Mohammed Moshood. (2021). Determinants of Deposit Money Banks Profitability in Nigeria in Nigeria. Lapai International Journal of Management and Social Sciences, Niger State. Vol 13(1) 1-11 ISSN-2006-6473.
36. Sani AbdulRahman Bala, Sani Idris and Adamu Hassan. (2022). Modelling the Effect of Macro-economic Variables on Pension Contribution in Nigeria. Archives of Current Research International, VOL22(2) ISSN-2454-7022 23 -33. DOI: 10.9734/ACRI/2022/v22i230272
37. Sani Abdulrahman Bala, Taophic Bakare Olarewaju and Abdulfatai Olarewaju Nurudeen. (2019). Corporate Social Responsibility and Financial Performance of Conglomerate Companies in Nigeria. Journal of Accounting and Management, Nigerian Defense Academy Kaduna. Vol.2(1) 18-25 ISSN-1119-2454.
38. Sani AbdulRahman Bala, Yahaya Yusuf and Babagana Abba. (2021). The Effect of Voluntary Adoption of Integrated Reporting (IR) in Some Selected Companies in Nigeria. Kashere Journal of Management Sciences, Gombe State Vol 4 1-9 ISSN-2636-5421.
39. Sani AbdulRahman Bala, Nasiru Liman Zuru and Muhammad Yusuf Alkali. (2017). Management Practices for Enhancing Performance of Microfinance Institutions. Sokoto Journal of Management Studies, Vol 12(1), 189-206 ISSN-2141-1670.
40. Sani AbdulRahman Bala, Jibril, J., & Bakare , T. O. (2023). Examining The Impact Of Working Capital Management On The Financial Performance Of Listed Industrial Goods Entities In Nigeria. Gusau Journal of Accounting and Finance, Federal University Gusau. 4(1), 151-170. ISSN: 2756- 665X\, https://doi.org/10.57233/gujaf.v4i1.205
41. Sani Abdulrahman Bala, Umar Salim Ibrahim, Samaila Dannana (2023) Corporate Governance Factors and Tax Avoidance of Listed Deposit Money Banks in Nigeria Gusau Journal of Accounting and Finance. (GUJAF) Federal University Gusau Vol. 4 (1) ISSN: 2756-665X. DOI: https://doi.org/10.57233/gujaf.v4i1
42. AbdulRahman Baala Sani, and Ajayi Oluwafemi Ezekiel. (2022). Multiple Taxation, High Tax Rate, and Tax Compliance: Implication for SMEs Growth in Zamfara State Nigeria. Journal of Economics and Allied Research (JEAR) University of Nigeria Nsukka ISSSN:2536-7447, 180-192 Vol 7 (3).
43. Nurrudeen Mohammed Moshud, AbdulRahman Bala Sani and Oladele Jamiu Olarewaju. (2021). Firm Size and Environmental Disclosure of Quoted Firms in Nigeria. International Journal of Innovative Research & Development ISSN 2278-0211, 26-31 Vol. 10(3). DOI: https://doi.org/10.24940/ijird/2021/v10/i3/ MAR21009
44. Sani AbdulRahman Bala and Usman AbdulSalam. (2022). The Effect of Macro Economic Variables on the Performance of Small and Medium Scale Enterprises(SMEs) in Nigeria. Federal University Wukari Journal of Accounting and Finance, Taraba State. Vol 4 (6).ISSN 2734 2549
45.Sani AbdulRahman Bala, Muhammad Yunusa Salisu, and Idris Sani. (2022). Corporate Liquidity and Performance of Listed Insurance Companies in Nigeria. Ummaru Musa Yar Adua University Journal of Accounting and Fiancé Research(UMYU-JAFR), Vol 3(1). E-ISSN : 2795-3823, ISSN 2795 3831 https://doi.org/10.61143/umyu-jafr.3(1)2022.007
46. Sani AbdulRahman Bala, Nasiru Abdulsalam Kaoje and Bakare Taophic Olarewaju. (2022). Sukuk as a Viable Option Instrument for Financing Infrastructural Development in Nigeria. Gusau Journal of Management Sciences and Social Sciences, Federal University Gusau. Vol 5(2). ISSN 2735-9026
47. Sani AbdulRahman Bala, Nasiru Abdulsalam Kaoje Nusbahu Bunza Ahmad and Bakare Taophic Olarewaju . (2023). Earnings Management, Audit Quality and Financial Performance of Quoted Petroleum Marketing Firms in Nigeria. Lafiaya Journal of Economics and Management Sciences (LAJEMS), ISSN 2550 732X
48. Sani AbdulRahman Bala and Sani Idris. (2021). Effect of Value Added Tax on Savings in Nigeria. Quest Journals, Journal of Research in Business and Management, Vol. 9(5) ISSN (Online) - 2347-3002, 34-42. doi:1035629
49. Mohammed Yusuf Alkali, Al Mustapha Alhaji Aliyu and Sani AbdulRahman Bala. (2017). Relevance of Cashflows and Earnings in Emerging Market: Nigerian IFRS Adoption. Annals of Accounting Education and Social Science Research, Vol 4(1) 21-35 ISSN-2408-6347.
50. Maryam Abubakar Koko, Adamu Hassan and Sani AbdulRahman Bala. (2018). Agricultural Financing and Economic Development in Nigeria (1986-2015): A Disaggregate Analysis. International Journal of Novel Research in Marketing Management and Economics, Vol 5 (3), 57-63 ISSN-2394-7322.
51. Maryam Abubakar Koko and Sani AbdulRahman Bala. (2014). Effect of Socio-Cultural Factors on Accessibility to Growth Capital Among Indigenous Women Entrepreneurs in Sokoto Metropolis. Lapai International Journal of Management and Social Sciences, Vol/ 7, 50-63 ISSN-2006-6473.
52. Jamilu Hussaini, Samaila Abdullahi and Sani AbdulRahman Bala. (2018). Effect of Corporate Social Responsibility Rating and Financial Performance of Companies listed on the Nigerian Stock Exchange. Sokoto Journal of Management Studies, Vol 14 Issue 1, 101-114 ISSN 2141-1670.
53. Sani AbdulRahman Bala, Musa Usman Mauda, Jamilu Jibril. (2023). Effect of Audit Tenure and Investment in Property, Plant, and Equipment on Tax Avoidance of Listed Financial Firms in Nigeria. POLAC Management Review, Department of Management Sciences, Nigerian Police Academy Wudil, 66-78.
54. Hamaza Zubairu Kofarbai and Sani AbdulRahman Bala . (2021). Nigerian Journal of Accounting and Finance (NIJAF). Effect of Covid-19 Pandemic on the Inflow of Foreign Direct Investment Empirical Evidence from Nigeria, Vol 13(2) 189-206 ISSN-278-188-237-9.
55. Nasiru Liman Zuru and Sani AbdulRahman Bala. (2019). Effect of Lending Practices on the Performance of Microfinance Institutions: Empirical Evidence From Nigeria. Journal of Finance Governance and Strategic Studies, Vol2(2) 58-68 ISSN; 2714-2574.
56. Sani AbdulRahman Bala and Ogidan Olasehinde Joseph. (2021). Fiscal Federalism in Nigeria; The Roles of the Accountant and Relevance of Internal Control System. African Scholar Journal of Management Sciences and Entrepreneurship, Vol 23(7) ISSN-2276-0732 19-42.
57. Mustapha Namakka Tukur and Sani AbdulRahman Bala. (2018). Financing Small and Medium Scale Enterprises by Micro Finance Banks in Sokoto State Nigeria. International Journal of Research in Computer Application & Management, Vol8(2) ISSN-2231-1009 31-35.
58. Sani AbdulRahman Bala and Usman Mamuda Musa. (2020). Impact of Infrastructure and Exchange Rate on FDI Inflows in Nigeria: An ARDL Analysis. Journal of Accounting Finance and Management Discovery, Vol 3(2) ISSN-2714-2566 78-93.
59. Sani Bala AbdulRahman , Aminu Abubakar. (2023). Impact of Intellectual Capital on Financial Performance of Listed Oil and Gas Firms in Nigeria. FUDMA Journal of Accounting and Finance Research (FUJAFR) Federal University Dutsen Ma Katsina State, 88-101.
60. Sani AbdulRahman Bala and Umar Makama. (2021). Outsourcing Policy and Extent of Fraud in Deposit Money Banks in Nigeria. Al-Hikmah Journal of Arts and Social Science Education, Vol 3(1) ISSN 2705-2559 187194.
61. Sani AbdulRahman Bala. Nasiru AbdulSalam Kaoje, Bakare Taopic Olarenwaju. (2019). Financial Implications of Crude oil Discovery in Nigeria: a Blessing or a Curse? AE-FUNAI Journal of Accounting, Alex Ekwueme Federal University Ndufu- Alike Ebonyi State Vol 5(1) ISSN-2635-392X 82-93., 86-97
62. Nasiru Liman Zuru and Sani AbdulRahman Bala. (2020). Role of Competition on Corporate Governance and Performance on Micro Finance Institutions in Nigeria. ESUT Journal of Accountancy, Vol 11, 184-190 ISSN-2251-032X.