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Dr. OSEVWE-OKOROYIBO, ELIZABETH ELOHO

Profile

Mrs. Osevwe-Okoroyibo Elizabeth Eloho (Ph.D) is a Lecturer in the Department of Accounting at Southern Delta University, Ozoro. She has over 20 years of experience in accounting education, mentoring, and professional advisory services. She began her academic career in 2006 at the Polytechnic, and has continued serving the institution through its transition to Southern Delta University in 2021. Mrs. Osevwe-Okoroyibo holds a BSc, MSc. and PhD in Accounting. Her research interest is in Environmental Sustainability and Public Sector Accounting. She is committed to advancing knowledge in areas that promote transparency, accountability, and sustainable development in both the public and private sectors. In addition to teaching and research, Mrs. Osevwe-Okoroyibo mentors students and advises business owners on the implementation of sound accounting systems for measurable and sustainable impact. She also holds several professional accounting qualifications and certifications in education. Mrs. Osevwe-Okoroyibo is dedicated to grooming the next generation of accountants and contributing to national development through impactful teaching, research, and community service.

Publications

  1. Osevwe-Okoroyibo, E.E. (Ph.D) & Lucky Mmamefune Ogbolu (2025) Agency Cost: Does it Matter for Shareholders’ Return of Publicly Listed Nigerian Firms?, European Journal of Accounting, Auditing and Finance Research, 13 (5), 39-49

  2. Osevwe-Okoroyibo, E.E. (Ph.D) & Prof. Emma I. Okoye (2025) Effect of Sustainability Reporting on Value Relevance of Accounting Information in Nigeria., European Journal of Accounting, Auditing and Finance Research, 13(5), 50-63

  3. Ogbolu, L.M. & Osevwe-Okoroyibo, E.E. (Ph.D) (2025) Finance Cost and Shareholders Wealth Maximization of Listed Oil and Gas Companies in Nigeria. , International Journal of Economics and Financial Management, 10(5), 16-30

  4. Osevwe-Okoroyibo, E.E. (Ph.D) & Catherine Ogheneovo Orife (2025) Artificial Intelligence (AI) In Forensic Accounting Practices: Evidence Of Adoption And Implementation In Nigeria, Journal of Contemporary Issues in Accounting. , 6(2), 92 – 108

  5. Ogbolu Lucky Mmamefune & Okoroyibo Eloho Elizabeth (2025) Forensic accounting and financial crimes in Nigeria: Evidence from Local Government Administration in Nigeria. , International Journal of Science and Research Achieve, 15(2), 1600-1619

  6. Osevwe-Okoroyibo Elizabeth Eloho & Ven. J.K.J. Onuora (2024) Sustainability Reporting and Value-Relevance of Accounting Information: Evidence from Sub-Saharan African Manufacturing Firms, Analytical Journal of Administration and Management (AJAM), 1(2), 159 - 182

  7. Aniefor S.J, Onatuye E.A. Ogbolu L.M. Orife C.O & Osevwe-Okoroyibo, Eloho (2024) Corporate Sustainability Reporting and Financial Performance of Likelihood Distress Companies in Nigeria , International Journal of Applied Economics, Finance and Accounting, 20(1), 78 - 88

  8. Edwin Onatuyeh, Sunday Aniefor, Catherine Orife, Lucky Ogbolu, Elizabeth Osevwe-Okoroyibo (2024) The Impact of Auditor Attributes and Firm Size on Financial Reporting Timeliness of Listed Firms , Investment Management and Financial Innovations, 21(4), 116 - 127

  9. Osevwe-Okoroyibo E.E., Akpokerere O.E. (Ph.D) & Onatuya A.E. (Ph.D) (2024) External Debt and Gross Domestic Product in NIgeria and Ghana , African Banking and Finance Review Journal (ABFRJ), 9, 162-171

  10. Akpokerere, O.E., Osevwe-Okoroyibo Elizabeth Eloho, Dabor, A.O. (2024) Tax Revenue, Capital Market Performance and Foreign Direct Investment in an Emerging Economy, International Journal of Economics and Financial Issues, 14(4), 290-298

  11. Osevwe-Okoroyibo E.E. & Ozigbo S.A. (2024) Human resources accounting practice, total quality management and managerial efficiency: A survey of some selected companies in Warri Metropolis, Journal of Gender and Contemporary Issues, 1(1), 75-82

  12. Akpokerere O.E. (Ph.D) & Osevwe-Okoroyibo E.E. (2023) Firm's Indebtedness and financial performance of the listed oil and gas firms in Nigeria , Innovations , 72, 4-18

  13. Ighoroje E.J. (Ph.D) & Osevwe-Okoroyibo E.E. (2023) An Overview of Government Expenditure and the Manufacturing Sector Output in Nigeria , Journal of Emerging Trends in Managment Sciences and Entrepreneurship , 5(1), 142-153

  14. Ozigbo S.A. & Osevwe-Okoroyibo E.E. (2023) Impact of Real Sector Investment on Economic Growth in Nigeria , African Banking and Finance Review Journal (ABFRJ), 3(3), 73-82

  15. Akpokerere O.E. (Ph.D) & Osevwe-Okoroyibo E.E. (2023) Working capital managment and its effects on oil and gas industry performance in nigeria, Journal of Univeristy of Shanghai for Science and Technology, 25(5), 43-61

  16. J.E. Ighoroje & Osevwe-Okoroyibo Elizabeth Eloho (2022) Financial Market Operations And Economic Growth Of Nigeria: An Empirical Insight, African Journal of Accounting and Financial Research, 5(2), 13 - 31

  17. Osevwe-Okoroyibo E.E. & Ven. Dr. J.K.J. Onuora (2022) IPPSAS Basis and Accountability in Government Ministries, Departments and Agencies (MDAS), European Modern Studies Journal, 6(6), 239-254

  18. Osevwe-Okoroyibo E.E. & Emeka-Nwokeji, N.A. (Ph.D) (2021) Examining Effect of Audit Committee Attributes on Firm Performance: Evidence from Listed Food and Beverages Firms in Nigeria, European Journal of Accounting, Auditing and Finance Research, 9(8), 26-43

  19. Osevwe-Okoroyibo E.E., Ofor N.T. (Ph.D) & Orjinta H.F. (Ph.D) (2021) Audit report quality and value of consumer goods firms: Evidence from Nigeria, Audit Report Quality and Value of Consumer , 3(1), 1-3

  20. Ighoroje Ese James & Okoroyibo Eloho Elizabeth (2020) FINANCIAL DEEPENING AND ECONOMIC DEVELOPMENT IN NIGERIA 1987-2018, International Journal of Economics, Business and Management Research, www.ijabmr.com, 4, 118-131

  21. Ighoroje Ese James & Okoroyibo Eloho Elizabeth (2020) Effect of Foreign Direct Investment on Economic Growth in Nigeria (1987 - 2019), THE INTERNATIONAL JOURNAL OF HUMANITIES , www.theijhss.com, 8, 38-46

  22. Ighoroje Ese James & Okoroyibo Eloho Elizabeth (2020) CASHLESS POLICY AND THE PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA, European Journal of Accounting, Auditing and Finance Research, 8, 85-104

  23. Akpokerere Othuke Emmanuel & Okoroyibo Eloho Elizabeth (2020) Capital Market Performance as a Panacea for Economic Growth in Nigeria, International Business Research, https://doi.org/10.5539/ibr.v13n2p1, 13, 1-12

  24. Okoroyibo Eloho Elizabeth (2020) Liquidity Management and the Performance of Deposit Money Banks in Nigeria, Pyrex Journal of Business and Finance Management Research, http://www.pyrexjournals.org/pjbfmr, 6(1), 13-28

  25. Okoroyibo Eloho Elizabeth & Dr. Omoregie Nosa Alfred Edobor (2019) Effect of Forensic Accounting on the Performance of Nigerian Banking Sector, International Journal of Academic Management Science Research, www.ijeais.org/ijamsr, 3, 8-13

  26. Okoroyibo Eloho Elizabeth (2019) Impact of Treasury Single Account on Financial Accountability in the Public Sector, International Journal of Academic Management Science Research, www.ijeais.org/ijamsr, 3, 8-14

  27. Okoroyibo Eloho Elizabeth & Mr. Olabisi S.O. (2019) THE TREASURY SINGLE ACCOUNT AS A TOOL FOR CURBING FINANCIAL IRREGULARITIES IN NIGERIA PUBLIC SECTOR, UNIPORT JOURNAL OF BUSINESS, ACCOUNTING , NA, 9, 1-17

  28. Okoh Lucky & Okoroyibo Eloho Elizabeth (2018) COMPUTERIZATION OF INVENTORY CONTROL SYSTEMS IN MANUFACTURING ORGANIZATIONS: BENEFITS AND PROBLEMS, INTERNATIONAL JOURNAL OF ECONOMIC AND DEVELOPMENT ISSUES, NA, 7, 1-11

  29. Okoroyibo Eloho Elizabeth (2016) COST ACCOUNTING AS A VEHICLE FOR ENTREPRENEURSHIP DEVELOPMENT IN NIGERIA: AN EMPIRICAL STUDY OF SELECTED ENTREPRENEURS IN DELTA STATE, NG-Journal of Social Development, www.arabianjbmr.com/NGJSD_index.php, 5, 88-95

  30. Okoroyibo Eloho Elizabeth (2016) IMPERATIVES OF CASH FLOW MANAGEMENT AS A TOOL FOR BUSINESS SUCCESS: AN EMPIRICAL SURVEY OF SELECTED FIRMS IN DELTA STATE NIGERIA, Journal of Policy and Development Studies, www.arabianjbmr.com/JPDS_index.php, 10, 1-7

  31. Okoroyibo Eloho Elizabeth (2016) RESPONSIBILITY ACCOUNTING AS A VERITABLE TOOL FOR ORGANIZATIONAL SURVIVAL: A CASE STUDY OF DELTA STATE, NIGERIA, UNIVERSITY OF PORT HARCOURT JOURNAL OF ACCOUNTING AND BUSINESS DEPARTMENT OF ACCOUNTING UNIVERSITY OF PORT HARCOURT, CHOBA PORT HARCOURT, RIVERS STATE NIGERIA, NA, 3, 251-155

  32. Mrs. Orife O. Catherine & Okoroyibo Eloho E> (2011) ACCOUNTING AS A NECESSARY INGREDIENT FOR SUSTAINABLE GROWTH AND DEVELOPMENT OF ENTREPRENEURSHIP BUSINESS IN NIGERIA - A SURVEY OF SELECTED ENTREPRENEURS IN DELTA STATE, NIGERIAN JOURNAL OF MANAGEMENT RESEARCH, NA, 7, 1-17

  33. S.A. Ozigbo & Eloho Okoroyibo (2011) THE IMPACT OF INTEREST RATE ON THE NGIERIAN GDP BEFORE AND AFTER DEREGULATION, African Journal of Management and Administration, NA, 4, 1-7

  34. Akpomiemie ALex & Okoroyibo Eloho E. (2009) SUSTAINABLE ENVIRONMENTAL PEACE AND SECURITY IN THE NIGER DELTA, INTERNAL JOURNAL OF INVESTMENT AND FINANCE, www.devconsortservices;com, 2, 1-12

  35. Okoroyibo Eloho Elizabeth (2009) EFFECTIVE INSTALLATION OF COST ACCOUNTING SYSTEM AS A TOOL FOR SUSTAINABLE BUSINESS DEVELOPMENT AND GROWTH, International Journal Of Investment And Finance, NA, 2, 1-9

  36. S.A. Ozigbo & Eloho Okoroyibo (2008) BANK LENDING AND CORPORATE GOVERNANCE IN NIGERIA: A CRITICAL APPRAISAL, JOURNAL OF BUSINESS AND MANAGEMENT STUDIES , 2, 1-6

  37. Akpomedaye Emehi & Okoroyibo Eloho (2007) The Impact of Micro-Finance Banks on National Economic Empowerment Development Strategy (NEEDS), Journal of Business and Management Studies, NA, 2, 1-17