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Managerial compensation and firm performance: The moderating role of managerial ownership and other governance factors (2022)
Journal Article
Adelopo, I., Adu-Ameyaw, E., Yip Cheung, K., & Santali Bako, H. (in press). Managerial compensation and firm performance: The moderating role of managerial ownership and other governance factors. Journal of Corporate Accounting and Finance, https://doi.org/10.1002/jcaf.22609

This study looks at how executive compensation affects firm value and the extent to which this relationship is sensitive to managerial ownership and corporate governance factors. We use data from UK FTSE 100 firms for the period 2007–2012, generating... Read More about Managerial compensation and firm performance: The moderating role of managerial ownership and other governance factors.

The effects of audit committee characteristics on its oversight effectiveness: Evidence from Hong Kong (2022)
Journal Article
Cheung, K. Y., & Adelopo, I. (2022). The effects of audit committee characteristics on its oversight effectiveness: Evidence from Hong Kong. Corporate Ownership and Control, 20(1), 8-18. https://doi.org/10.22495/cocv20i1art1

This study examines the relationships between audit committee (AC) characteristics and its oversight effectiveness primarily measured as accrual and real earnings management in Hong Kong after the Asian financial crisis in 2008 for a sample of Hong K... Read More about The effects of audit committee characteristics on its oversight effectiveness: Evidence from Hong Kong.

UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion (2022)
Journal Article
Adelopo, I., & Meier, F. (2022). UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion. Journal of Corporate Accounting and Finance, 33(3), 47-64. https://doi.org/10.1002/jcaf.22547

Although previous studies have explored the disciplinary procedures and sanctions by PABs, the focus of these studies has often been generalized to all forms of infringements. This has prevented specific attention on the most severe ethical breaches... Read More about UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion.

Managing group work: The impact of peer assessment on student engagement (2022)
Journal Article
Adesina, O. O., Adesina, O. A., Adelopo, I., & Afrifa, G. A. (2023). Managing group work: The impact of peer assessment on student engagement. Accounting Education, 32(1), 90-113. https://doi.org/10.1080/09639284.2022.2034023

This study investigates the impact of peer assessment on students’ engagement in their learning in a group work context. The study used regression analysis and was complemented by qualitative responses from a survey of 165 first-year undergraduates i... Read More about Managing group work: The impact of peer assessment on student engagement.

Financial accountability and religious sentiments: The case of Sukuk Bond (2021)
Journal Article
Adelopo, I., Ibrahim, R., & Bello, M. (2023). Financial accountability and religious sentiments: The case of Sukuk Bond. Journal of Business Ethics, 182, 397–420. https://doi.org/10.1007/s10551-021-04972-4

This study bridged the gap in the literature by exploring the overlaps between public financial accountability and religious sentiments. Previous studies have considered accountability in specific religions and religious organisations through the exp... Read More about Financial accountability and religious sentiments: The case of Sukuk Bond.

Board composition and voluntary risk disclosure during uncertainty (2021)
Journal Article
Adelopo, I., Yekini, K., Maina, R., & Wang, Y. (2021). Board composition and voluntary risk disclosure during uncertainty. International Journal of Accounting, 56(2), Article 2150005. https://doi.org/10.1142/S1094406021500050

This study examines the relationship between board composition and voluntary risk disclosure during uncertainty for a sample of United Kingdom-listed companies. A strand of the disclosure literature focusing on the impact of the board on corporate di... Read More about Board composition and voluntary risk disclosure during uncertainty.

Understanding students’ critical thinking ability: A comparative case of Chinese and British undergraduates (2020)
Journal Article
Lianqing, H., Adelopo, I., & Last, K. (2020). Understanding students’ critical thinking ability: A comparative case of Chinese and British undergraduates. New Educational Review, 61, 133-143. https://doi.org/10.15804/tner.2020.61.3.11

The purpose of this study was to investigate to what extent the language factor contributes to students’ critical thinking abilities. The critical thinking (CT) skills and abilities of final year undergraduate students studying on the same program we... Read More about Understanding students’ critical thinking ability: A comparative case of Chinese and British undergraduates.

Post-regulation effect on factors driving environmental disclosures among Chinese listed firms (2019)
Journal Article
Yekini, K., Adelopo, I., Wang, Y., & Song, S. (2019). Post-regulation effect on factors driving environmental disclosures among Chinese listed firms. Accounting Research Journal, 32(3), 477-495. https://doi.org/10.1108/ARJ-01-2017-0018

Purpose: The purpose of this study is to re-examine the factors that affect the level of environmental information disclosures (EID) following the issuance of the “Environmental Information Disclosure Guidelines for Chinese Listed Companies”. Des... Read More about Post-regulation effect on factors driving environmental disclosures among Chinese listed firms.

Capital structure and firm performance in Nigeria (2019)
Journal Article
Yinusa, O. G., Adelopo, I., Rodionova, Y., & Samuel, O. L. (2019). Capital structure and firm performance in Nigeria

This paper examines the impact of capital structure on firm performance in Nigeria as well as test the possibility of non-monotonic relationship between capital structure and firm performance based on the prediction of the agency cost theory of capit... Read More about Capital structure and firm performance in Nigeria.

The impacts of multiple large ownership structure on board independence (2018)
Journal Article
Adelopo, I., Yinusa, G., & Rufai, I. (2019). The impacts of multiple large ownership structure on board independence. International Journal of Accounting, Auditing and Performance Evaluation, 15(1), 1-30. https://doi.org/10.1504/IJAAPE.2019.096732

Copyright © 2019 Inderscience Enterprises Ltd. The determinants of the composition of corporate boards remain inconclusive. This study investigates the impacts of multiple large ownership structure on board independence for a sample of UK listed comp... Read More about The impacts of multiple large ownership structure on board independence.

Trust deficit and anti-corruption initiatives (2018)
Journal Article
Adelopo, I., & Rufai, I. (2020). Trust deficit and anti-corruption initiatives. Journal of Business Ethics, 163, 429-449. https://doi.org/10.1007/s10551-018-4059-z

This study explores the ways in which trust deficit undermines anti-corruption initiatives in a context with systemic corruption. Anti-corruption measures as panacea to systemic corruption are not new, but their effectiveness is debatable. Whilst und... Read More about Trust deficit and anti-corruption initiatives.

The development of accounting practices and the adoption of IFRS in selected MENA countries (2018)
Journal Article
Boolaky, P. K., Omoteso, K., Ibrahim, M. U., & Adelopo, I. (2018). The development of accounting practices and the adoption of IFRS in selected MENA countries. Journal of Accounting in Emerging Economies, 8(3), 327-351. https://doi.org/10.1108/jaee-07-2015-0052

Purpose: The purpose of this paper is to examine the level of accounting development and the adoption of IFRS in the four foremost economies in the Middle East and North Africa (MENA)—Egypt, Jordan, Libya and UAE. Through the lens of institutional th... Read More about The development of accounting practices and the adoption of IFRS in selected MENA countries.

Guest editorial (2018)
Journal Article
Adelopo, I., & Yekini, K. C. (2018). Guest editorial. Accounting Research Journal, 31(1), 2-7. https://doi.org/10.1108/ARJ-02-2018-0034

Abstract Purpose – The purpose of this paper is to set out key issues on the dimensions in corporate disclosure studies, introduce the papers appearing in this special issue and set agenda for future corporate disclosure research. Design/methodo... Read More about Guest editorial.

Determinants of bank profitability before, during, and after the financial crisis (2018)
Journal Article
Adelopo, I., Lloydking, R., & Tauringana, V. (2018). Determinants of bank profitability before, during, and after the financial crisis. International Journal of Managerial Finance, 14(4), 378-398. https://doi.org/10.1108/IJMF-07-2017-0148

© 2018, Emerald Publishing Limited. Purpose: The purpose of this paper is to report the results of an investigation into the relationship between bank-specific, macroeconomic factors and bank profitability before (1999-2006), during (2007-2009), and... Read More about Determinants of bank profitability before, during, and after the financial crisis.

The value of non-executive directors to small and medium size enterprises, including a gender perspective (2018)
Report
Durbin, S., Schedlitzki, D., Adelopo, I., & Warren, S. The value of non-executive directors to small and medium size enterprises, including a gender perspective

The role and value of NEDs is well defined within listed companies but little is known about NEDs in the SME market. Given the importance of SMEs to the economy and the need to support their growth and development, TLT, ACCA, Transpire and Practice c... Read More about The value of non-executive directors to small and medium size enterprises, including a gender perspective.

Learning groups: the effects of group diversity on the quality of group reflection (2017)
Journal Article
Adelopo, I., Asante, J., Dart, E., & Rufai, I. (2017). Learning groups: the effects of group diversity on the quality of group reflection. Accounting Education, 26(5-6), 553-575. https://doi.org/10.1080/09639284.2017.1327360

© 2017 Informa UK Limited, trading as Taylor & Francis Group. This study explores the quality of reflection, and how group diversity affects group reflection by final-year accounting and finance undergraduates using Mezirow’s [(1991). Transformativ... Read More about Learning groups: the effects of group diversity on the quality of group reflection.

The impact of community expectations on corporate community involvement disclosures in the UK (2017)
Journal Article
Yekini, K. C., Adelopo, I., & Adegbite, E. (2017). The impact of community expectations on corporate community involvement disclosures in the UK. Accounting Forum, 41(3), 234-252. https://doi.org/10.1016/j.accfor.2016.12.006

© 2016 Despite increase mistrust between corporations and societies in the aftermath of the global corporate misbehaviours, the literature examining the impact of community concerns on corporate communications is undeveloped. Our paper is timely; it... Read More about The impact of community expectations on corporate community involvement disclosures in the UK.

Non-financial risk disclosure: The case of the UK’s distressed banks (2017)
Journal Article
Adelopo, I. (2017). Non-financial risk disclosure: The case of the UK’s distressed banks. Australasian Accounting, Business and Finance Journal, 11(2), 23-42. https://doi.org/10.14453/aabfj.v11i2.3

© 2017 Australasian Accounting Business and Finance Journal and Authors. This study investigates the narratives risk disclosures of the four British financial institutions that were adversely affected during the 2008 banking crisis. This investigatio... Read More about Non-financial risk disclosure: The case of the UK’s distressed banks.

Impact of board independence on the quality of community disclosures in annual reports (2015)
Journal Article
Andrikopoulos, P., Yekini, K. C., Yekini, K., Adelopo, I., Andrikopoulos, P., & Yekini, S. (2015). Impact of board independence on the quality of community disclosures in annual reports. Accounting Forum, 39(4), 249-267. https://doi.org/10.1016/j.accfor.2015.05.004

© 2015 Elsevier Ltd. This study investigates the link between board independence and the quality of community disclosures in annual reports. Using content analysis and a panel dataset from UK FTSE 350 companies the results indicate a statistically si... Read More about Impact of board independence on the quality of community disclosures in annual reports.

Political corporate social responsibility and development (2015)
Book Chapter
Adelopo, I., Yekini, K., & Raimi, L. (2015). Political corporate social responsibility and development. In D. Jamali, C. Karam, & M. Blowfield (Eds.), Development-Oriented Corporate Social Responsibility, 29-49. Greenleaf Publishing

Corporate social responsibility (CSR) has attracted varied applications in management. This chapter contribution provides evidence of a political CSR where multinational corporations (MNCs) are complementing government’s role in bridging governance g... Read More about Political corporate social responsibility and development.