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Ismail Adelopo

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Ismail Adelopo

Associate Professor in Accounting and Finance


Public financial accountability and religious sentiments: The case of Sukuk Bond (2021)
Journal Article
Adelopo, I., Ibrahim, R., & Bello, M. (in press). Public financial accountability and religious sentiments: The case of Sukuk Bond. Journal of Business Ethics,

Accountability is a major concern of ethics; it breeds trust, signals attitude to responsibility, aids performance evaluation and control in organisations (Han, 2019). Effective public accountability has implications for the development and implement... Read More about Public 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), 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.