ASST PROF. ABDULSALAM, NASIRU KA’OJE

ASST PROF. ABDULSALAM, NASIRU KA'OJE

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Email address:[email protected]

Area of Specialization

Accounting 100%
Finance100%
Oil and Gas accounting 100%

Biography

Associate Professor Nasiru Abdulsalam Kaoje is a recognized scholar in Accounting and Finance with specialization in Oil and Gas Accounting . He holds a Bachelor of Science Degree (B.Sc.) in Accounting, Master of Science Degree in Accounting (M.Sc.) and Finance and Doctor of Philosophy Degree in Accounting and Finance (Ph.D) obtained from the prestigious Usmanu Danfodiyo University, Sokoto. In addition, he also obtained a postgraduate Degree in Oil and Gas Accounting from Aberdeen Business School, Robert Gordon University, Aberdeen, Scotland, United Kingdom.

 

Assoc. Prof. Kaoje’s research, particularly in Sustainability Reporting models in the Nigerian Oil and Gas Industry, has led to over seventy (70) published articles in local and International Journals. With 238 citations and an h-index of 8, his work significantly contributed to the field of Accounting..

 

He has held key academic positions, including Acting Head of Department of Accounting, Umaru Musa Yar’adua University, Katsina (Sabbatical Senior Lectuer), Departmental Examination Officer (UDUS), Coorsdinator for Part-time Degree in Accounting (UDUS), Director for Centre of Accounting Research and Training (UDUS), and serves as a Visiting Associate Professor at both Federal University Birnin Kebbi and Umaru Musa University, Katsina.

 

Assoc. Prof. Kaoje’s contributions have earned him prestigious awards, such as the Petroleum Technology Development Fund (PTDF) M.Sc. He also served as a member and panelist of the PTDF Overseas Scholarship (M.Sc.& Ph.D) Selection Board. His commitment to knowledge dissemination and capacity building, coupled with his involvement in national and international forums, solidifies his status as a leading figure in Accounting.

Education

    Publications

    • 1. N.M.Yauri, J. Musa and Abdulsalam N. K., (2012): Banks Recapitalisation in Nigeria;Resuscitating Liquidity or Forestalling Distress. International Journal of Business and social Research, USA, Vol 3(10): 298-305. ISSN 2219-6021. file:///C:/Users/User/Downloads/Bank%20Recapitalisation%20in%20Nigeria_%20Resuscitating%20Liquidity%20or%20Forestalling%20Distress_.pdf
    • M.M.Kirfi,Abdulsalam N. K. and S.Idris (2013): Reforms in Regulatory Bureaucracy and Service Delivery in Nigeria: Evidence from Nigeria’s Corporate Affairs Commission Sokoto Journal of Management Sciences, page 100-117, Vol 4 No 1, April 2013, www.scopemed.org/?jid=102) ISSN 2141-1670
    • 3. N.M.Yauri, Kwairanga Muhammad and Abdulsalam N. K., (2013): Corporate Governance and Performance of Nigerian Deposit Money Banks in Post-Consolidation Era:International Journal of Current Research, Vol 5, issue 6,pp1389-1397, June 2013,:ISSN 0975-833X http://www.journalcra.com)https://www.journalcra.com/sites/default/files/issue-pdf/Download%203438.pdf
    • 4. Abdulsalam N. K. and Abubakar M.Y (2015): Does Auditor’s Trust in Client Management Impair His Independence? An Empirical Study: Sokoto Journal of the Social Sciences,Vol 6 (1),March, 2016: ISSN 1595-2738
    • 5. Alkali M.Y,Abdulsalam N. K., and Aliyu A.A (2015): Value Relevance of Assets and Liabilities in Emerging Markets: Evidence From Nigerian Financial Institutions, Sahel Journal of Management Studies,UNIMAID,Vol 13 (2),Pp 25-38 Dec 2015, ISSN 1117-4668.
    • 6. Abdulsalam N. K. (2016): Mandatory Audit Firm Rotation. A theoretical Perspective. Sokoto Journal of Management Sciences, Vol 10 (1),March 2016. ISSN 2141-1670.
    • 7. Abdulsalam N. K., Sa’ad S.A, Abubakar M.Y and Bala S.A (2016): Comparative Analysis of Full Cost and Successful Effort Accounting Method. A Theoretical Perspective of Upstream Oil and Gas Companies. Nigerian Journal of Management Technology and Development (ATBU) Vol 7 (1), June,2016, Pp88-95. ISSN 2006-1676.
    • 8. Aliyu A.A,Abdulsalam N. K. and Alkali M.Y. (2016): Adoption of New Accounting Information in Nigeria. Is Accounting Information More Relevant? Samuel Adegboyega University-Journal of Management and Social Sciences, Edo State. Vol 1 (1), May,2016.
    • 9. Abubakar M.Y., Sa’ad S.A., Abdulsalam N. K. and Abdulazeez M (2016): Performance Measurement and Management in the Upstream Oil and Gas Sector. IOSR Journal of Business and Management (IOSR-JBM), vol 18, issue 8, Pp 26-33: e-ISSN2278-487X, p-ISSN 2319-7668, www.iosrjournals.orgfile:///C:/Users/User/Downloads/performance-measurement-and-management-in-the.pdf
    • 10. Abubakar M.Y., Sa’ad S.A., Abdulsalam N. K. and Abdulazeez M (2016): Research Methodology in Accounting Research. IOSR Journal of Research & Method in Education (IOSR-JRME), vol 6, issue 4, ver II: e:ISSN 2320-7388, p: ISSN 2320-7388, http://iosrjournals.org/iosr-jrme/papers/Vol-6%20Issue-4/Version-5/F0604053037.pdfhttp://iosrjournals.org/iosr-jrme/papers/Vol-6%20Issue-4/Version-5/F0604053037
    • 11. Abdulsalam N. K., Abubakar M.Y, Alkali M.Y and Bala S.A (2016): Quality of Accounting Reporting after IFRS Adoption in Nigeria. International Journal of Business, Economics and Management, Vol 3 (11): 160-172, ISSN (e):2312-0916, ISSN (p): 2312-5772.
    • 12. Abubakar M.Y., Sa’ad S.A.,Abdulsalam N. K., and Sabiu B.S. (2016): Causes of Contagion of Global Financial Crisis and its Future Prevention. Sahel Analyst Journal of Management Studies,UNIMAID,Vol 14 (2), Pp.52-62, ISSN 1117-4668.
    • 13. Abubakar M.Y., Sa’ad S.A.,Abdulsalam N. K. and Aliyu A.A.(2016): Role of Efficient Market Hypothesis in Global Financial Crisis. Sahel Analyst Journal of Management Studies,UNIMAID,Vol 14 (1),Pp.108-116, ISSN 1117-4668
    • 14. Abubakar M.Y., Sa’ad S.A.,Abdulsalam N. K., and Yahaya Y (2016): Analytical Review of Management Accounting Technique. Sahel Analyst Journal of Management Studies, UNIMAID, Vol 14 (3), Pp.37-46, ISSN 1117-4668
    • 15. Abubakar M.Y., Sa’ad S.A.,Abdulsalam N. K., and Abdullahi A. (2016): Conceptual and theoretical review of Sustainability Reporting Practice. Sahel Analyst Journal of Management Studies,UNIMAID, Pp.41-50, Vol 14 (1), ISSN 1117-4668.
    • 16. Abubakar M.Y, Abdulsalam N. K.and Alkali M.Y (2017): The Impact of New Accounting Reporting Among Listed Firms in Nigerian Stock Market. Asian Journal of Social Sciences and Management Studies, Vol 4, No 1,pp 1-9, ISSN (e): 2313-7401, ISSN (p): 2518-0096.
    • 17. Abdulsalam N. K., Yusuf Y and Shehu B (2017): Does Firm Specific Characteristics Have Any Significant Impact on Sustainability Information Disclosure of Indigenous Oil Companies in Nigeria? Nigerian Journal of Management Technology and Development (ATBU) Vol 8 (1), June,2017, Pp292-305. ISSN 2006-1676.
    • 18. Bashir M. M. and Abdulsalam N. K. (2017): An Assessment of the Level of Compliance with Guidelines For the Award of Contracts in the Nigerian Public Sector. Nigerian Journal of Management Technology and Development (ATBU) Vol 8 (1), June,2017, Pp330-336. ISSN 2006-1676.
    • 19. Sa’ad S.A., Abubakar M.Y., Abdulsalam N. K..andAbdullahi A.(2017): Empirical Analysis of the Factors Influencing Students’ Choice of Accounting Career. The Case of UsmanuDanfodiyo University Sokoto. Sokoto Journal of Management Sciences, Vol 12 (1),March 2017. ISSN 2141-1670.
    • 20. Abdulsalam N. K., Abubakar M.Y, Sa’ad, S.A, Bashir S., Aliyu Z and ,Kaoje B.A (2016): Adopting Islamic Banking in Nigeria: Efforts and Challenges. Readings in Management Studies, Vol 5, Special Conference Edition of the UsmanuDanfodiyo University Sokoto .
    • 21. Ahmad. S. S, Waziri B. Z., Abdulsalam N. K., Aliyu A. A. and Nurudeen M (2017): A Review on Determinant of Environmental Disclosure Practice.Sokoto Journal of Management Sciences, Vol 12 (2),March 2017. ISSN 2141-1670.
    • 22. Abdulsalam N. K., Yusuf Y, Suleiman H and Adeiza M. O. (2017): Corporate Social Responsibility and Financial Performance on Nigerian Oil Companies. Advances in Management Journal, Vol 16 (1), University of Ilorin
    • 23. Adeiza M. O., Akande O., Hassan Y. A., Abdulsalam N. K..and Yusuf Y. (2017): Agency Model Vs Performance Evaluation and Control. Advances in Management Journal, Vol 16 (1), University of Ilorin.
    • 24. Abdulsalam N. K., Abubakar M. Y., Ibrahim G. T and Adeiza M. O. (2019): Firm Performance and Sustainability Reporting of Oil Marketing Companies in Nigeria. International Journal of Research and Scientific Innovation (IJRSI),Vol vi, issue v, pp 9-16, ISSN 2321-2705.https://www.rsisinternational.org/journals/ijrsi/digital-library/volume-6-issue-5/09-16.pdf
    • 25. Abdulsalam N. K., Yabo A. S. and Kaoje R.M (2019): Does Oil Marketing Companies in Nigeria Complied with IPIECA 2015 on Voluntary Disclosure? International Journal of Research and Scientific Innovation (IJRSI),Vol vi, issue v, pp311-316, ISSN 2321-2705.https://www.rsisinternational.org/journals/ijrsi/digital-library/volume-6-issue-5/311-316.pdf
    • 26. Abdulsalam N. K., Yabo A. S. and Bura. A.K (2019): Corporate Social Responsibility and Performance of Non-Financial Firms Quoted on Nigerian Stock Exchange. International Organization of Scientific Research (IOSR),Vol 21, issue 6, series.5 June 2019. https://www.iosrjournals.org/iosr-jbm/papers/Vol21-issue6/Series-5/G2106054450.pdf
    • 27. Sabo A, Umar M.S. and Abdulsalam N. K., (2019): Academic Staff Salaries and Academic Union Struggles: Historical Evidence from Nigeria: International Journal of Economics and Management Studies, vol 6,issue 6, june 2019, ISSN 2393-9125
    • 28. Abdulsalam N. K., Mustapha I, Umar M and Fatie A.A. (2018): An Assessment to Implement Zero-Based Budgeting System By Borno State Government. Dutse Journal of Economics and Development Studies, vol 6, No 1,ISSN 2536-6130
    • 29. Abdulsalam N. K., Babangida U. A and Jarengol U. I (2019): Financial Ratios and Corporate Failure: An Empirical Study of Listed Manufacturing Firms in Nigeria. International Journal of Intellectual Discourse, Bauchi State University, Gadau, Nigeria, ISSN 2636-4832
    • 30. Sani A.B., Abdulsalam N. K. and Bakare T. O. (2019): Financial Implication of Crude Oil Discovery in Nigeria: A Blessing or a Curse? Alex-Ekwueme Federal University, Ndufu-Alike Journal of Accounting, Business and Finance, Ebonyi State.ISSN:2635-392X, Vol 5,No.1, December, 2019. https://www.fujabf.org/wp-content/uploads/2020/02/Financial-Implication-of-Crude-Oil-Discovery-in-Nigeria-A-Blessing-or-a-Curse.pdf
    • 31. Abdulsalam N. K., Sani A. B., Auwal B. M. and Sabo A. (2020): An Assessment of the Relationship between Sustainability Activities and Financial Performance of Oil and Gas Companies in Nigeria. International Organisation of Scientific Research Journal of Business and Management, e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 22, Issue 1. Ser. II (January. 2020), PP 1-8,https://www.iosrjournals.org/iosr-jbm/papers/Vol22-issue1/Series-3/A2201030108.pdf
    • 32. Abdulsalam N. K.,Sani A. B., Tanko G. I., Auwal B. M. and Sabo A. (2020): The Implication of Corporate Social Cost on Profitability of Oil Marketing Companies in Nigeria. International Organisation of Scientific Research Journal of Business and Management,e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 22, Issue 1. Ser. II (January. 2020), PP 51-56,http://www.iosrjournals.org/iosr-jbm/pages/22(1)Series-2.html
    • 33. Abdulsalam N. K., Sabo A., and Bunza A.M (2020): Forestalling Value Added Tax and Personal Income Tax on Economic Growth in Nigeria. International Journal of Research and Innovation in Social Science (IJRISS) |Volume IV, Issue I, January 2020|ISSN 2454-6186.https://www.rsisinternational.org/journals/ijriss/Digital-Library/volume-4-issue-1/21-29.pdf
    • 34. Abdulsalam N. K., Sabo A., Modibbo A and Abdulhadi N. (2020): Forensic Accounting and Firm Performance of Cement Companies in Nigeria. International Journal of Research and Innovation in Social Science (IJRISS) |Volume IV, Issue I, January 2020|ISSN 2454-6186. https://www.rsisinternational.org/journals/ijriss/Digital-Library/volume-4-issue-1/06-13.pdf
    • 35. Abdulsalam N. K., and Auwal B. M. (2020): Effect of Sales and Firm Size on Sustainability Reporting Practice of Oil and Gas Companies in Nigeria. Quest Journal of Research in Business and Management e-ISSN: 2347-3002. Volume 8, Issue 1. (March. 2020), PP 1-8, http://www.questjournals.org/jrbm/papers/vol8-issue1/A08010108.pdf
    • 36. Abdulsalam N. K., Kabir N, Idris S, Gambarawa J. A., and Ubandawaki L.I. (2020): Integrated Personnel Payroll Information System (IPPIS) and Transparency in Government Payroll Administration in Nigerian Civil Service Rule: A Unique Approach. Asian Journal of Economics, Business and Accounting. Vol 19 (3),p1-8, ISSN:2456-639X. file:///C:/Users/User/Downloads/30303-Article%20Text-56813-1-10-20201119.pdf
    • 37. Abdulsalam N. K.,Idris S, Danrimi M.L., Abubakar S. and Abubakar A. (2020): Effect of Environmental Protection Cost on Return on Equity of Petroleum Marketing Companies in Nigeria. Approach. Asian Journal of Economics, Business and Accounting. Vol 19 (2),p48-57, ISSN:2456-639X.file:///C:/Users/User/Downloads/30302-Article%20Text-56811-1-10-20201118.pdf
    • 38. Yazid K.I., Ahmed N.M., Samuel E.A., Abdulsalam N. K. and Abdulkareem U.F.(2021): Sustainability Reporting and Financial Performance of Listed Oil and Gas Firms in Nigeria. Gusau Journal of Accounting and Finance, Vol. 2, Issue 3, April, 2021. https://journals.gujaf.com.ng/index.php/gujaf/article/view/76/62
    • 39. Abdulrahman B.S., Abdulsalam N. K. and Babangida M.A.(2022): Corporate Governance Mechanism and the Practice of Sustainability Activities in Nigeria: Asian Journal of Arts and Social Sciences. 16(1): 1-12,2022; Articleno, ARJASS.82368,ISSN:2456-4761
    • 40. Y. Garba, Abdulsalam N. K. and Burodo M.S. (2021): An Empirical Study of Linear Programming for Optimal Use of Raw Materials in Bakery: A Study of Alheri Bread Danja, Katsina State. Umaru Musa Yar’adua University (UMYU) Journal of Accounting and Finance Research, Vol 2, No. 2,December, 2021.
    • 41. Abdulsalam N. K., M. Ibrahim, A. Ashigar and A. U. Mamuda (2017): Zero-Based Budgeting Is a Response to Fiscal Constraints: Does Borno State Government Have the Capacity to Implement? International Journal of Business and Applied Sciences, Vol 6, Issue 2. InsanAkademika Publications
    • 42. Sani A. B.,Abdulsalam N. K. and Idris S.(2022):Policy Instruments, Administrative Expenses and Environmental Sustainability Accounting: An Analysis of BUA Cement Sokoto. UMYU Journal of Accounting and Finance Research, Vol 4, No.1, December, 2022. ISSN:2795-3831, E-ISSN:2795-3823 https://accountingjournal.umyu.edu.ng/wp-content/uploads/2023/01/9.-POLICY-INSTRUMENTS-ADMINISTRATIVE-EXPENSES-AND-ENVIRONMENTAL-SUSTAINABILITY-ACCOUNTING-AN-ANALYSIS-OF-BUA-CEMENT-SOKOTO.pdf
    • 43.Abdulsalam N. K. and Moshud N. M. (2022): Audit Quality and Financial Performance of Oil and Gas Marketing Companies in Nigeria. UMYU Journal of Accounting and Finance Research, Vol 4, No.2, December, 2022. ISSN:2795-3831, E-ISSN:2795-3823https://accountingjournal.umyu.edu.ng/wp-content/uploads/2023/01/7.-AUDIT-QUALITY-AND-FINANCIAL-PERFORMANCE-OF-QUOTED-OIL-AND-GAS-MARKETING-COMPANIES-IN-NIGERIA..pdf
    • 44. Auwal B. MandAbdulsalam N. K. (2023): Mandatory Environmental Sustainability in Nigeria: A Comparative Study Between Environmentally Sensitive and Less Environmentally Sensitive Sectors. International Journal of Financial Management and Economics, Vol 6, Issue 1, 2023,pp 148-158.https://www.theeconomicsjournal.com/article/view/186/6-1-25
    • 45. Abdulsalam N. K., Alkali M.Y. and Modibbo A. (2023): The Effect of Audit Committee Characteristics on Earning Management in Nigerian Listed Firms. International Journal of Economics and Management Enterprise. No.1/4(69), 2023, ISSN 2664-9969. file:///C:/Users/User/Downloads/Kaoje%20Article.pdf