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All Outputs (11)

Post-regulation effect on factors driving environmental disclosures among Chinese listed firms (2019)
Journal Article
Yekini, K. C., 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

This study re-examines the factors that affect the level of Environmental Information Disclosures (EID) following the issuance of the “Environmental Information Disclosure Guidelines for Chinese Listed Companies”. The study is underpinned by stakehol... Read More about Post-regulation effect on factors driving environmental disclosures among Chinese listed firms.

Fraud interpretation and disclaimer audit opinion: evidence from the Solomon Islands Public Sector (SIPS) (2019)
Journal Article
Malau, W., Ohalehi, P., Badr, E., & Yekini, K. (2019). Fraud interpretation and disclaimer audit opinion: evidence from the Solomon Islands Public Sector (SIPS). Managerial Auditing Journal,

Purpose – Financial Transactions Fraud (FTF) and Financial Statements Fraud (FSF) grew exponentially during the last decades coupled with complex and sophisticated technological developments. This study investigates the practitioners’ interpretation... Read More about Fraud interpretation and disclaimer audit opinion: evidence from the Solomon Islands Public Sector (SIPS).

CSR Communication Research: A Theoretical-cum-methodological Perspective from Semiotics (2019)
Journal Article
Yekini, K., Omoteso, K., & Adegbite, E. (2021). CSR Communication Research: A Theoretical-cum-methodological Perspective from Semiotics. Business and Society, 60(4), 876–908. https://doi.org/10.1177/0007650319843623

Despite the proliferation of studies on corporate social responsibility (CSR) communication, there is a lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies in this space hav... Read More about CSR Communication Research: A Theoretical-cum-methodological Perspective from Semiotics.

CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange (2019)
Journal Article
Yekini, K., Li, H., Ohalehi, P., & Chigoke-Mgbame, A. M. (2019). CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange. International Journal of Business Governance and Ethics, 13(3), 300-322. https://doi.org/10.1504/IJBGE.2019.099370

In this paper we examined the relationship between CSR and Corporate Sustainability of Chinese companies listed on the Shenzhen Stock Exchange. This is necessitated by the high demand and increase in CSR activities and disclosures around the globe. U... Read More about CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange.

Workplace fraud and theft in SMEs: evidence from the mobile telephone sector in Nigeria (2018)
Journal Article
Yekini, K. C., Ohalehi, P., Oguchi, I., & Abiola, O. (2018). Workplace fraud and theft in SMEs: evidence from the mobile telephone sector in Nigeria. Journal of Financial Crime, 25(4), 969-983. https://doi.org/10.1108/JFC-03-2017-0025

Purpose - This study investigates employee fraud within small enterprises in the Nigerian mobile phone sector. It also seeks to understand the key factors that motivate employees to engage in fraudulent behaviours against their employers, and the con... Read More about Workplace fraud and theft in SMEs: evidence from the mobile telephone sector in Nigeria.

The influence of multinational enterprises on subsidiaries: context matters (2018)
Journal Article
Egbe, I., Adegbite, E., & Yekini, K. C. (2018). The influence of multinational enterprises on subsidiaries: context matters. Accounting, Auditing and Accountability Journal, 31(2), https://doi.org/10.1108/AAAJ-06-2016-2608

Purpose: This paper examines how differences in the institutional environment of a multinational enterprise (MNE) shape the role of management control systems (MCSs) and social capital in the headquarters-subsidiary relationship of an emerging econom... Read More about The influence of multinational enterprises on subsidiaries: context matters.

Insights regarding the applicability of semiotics to CSR communication research (2017)
Book Chapter
Yekini, K. C. (2017). Insights regarding the applicability of semiotics to CSR communication research. In D. Crowther, & L. M. Lauesen (Eds.), Handbook of Research Methods in Corporate Social Responsibility (241-264). Edward Elgar. https://doi.org/10.4337/9781784710927

The chapter argues for a linguistic based theory and analytical tool – Semiotics in evaluating the quality and authenticity of Corporate Social Responsibility Reports (CSRR). Despite the proliferation of studies on CSR communication, there is lack of... Read More about Insights regarding the applicability of semiotics to CSR communication research.

The challenges faced by integrating Islamic corporate governance in companies of Gulf countries with non-Islamic companies across border through merger and acquisition (2017)
Journal Article
Bindabel, W., Patel, A., & Yekini, K. C. (2017). The challenges faced by integrating Islamic corporate governance in companies of Gulf countries with non-Islamic companies across border through merger and acquisition

One method of achieving company expansion to address new markets and access cheaper funds is through international mergers and acquisitions (M&A). The companies in the Gulf zone following Islamic principles are keen to engage with non-Islamic compani... Read More about The challenges faced by integrating Islamic corporate governance in companies of Gulf countries with non-Islamic companies across border through merger and acquisition.

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), https://doi.org/10.1016/j.accfor.2016.12.006

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 contrib... Read More about The impact of community expectations on corporate community involvement disclosures in the UK.

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

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 FTSE350 companies the results indicate a statistically significant relationship... Read More about Impact of board independence on the quality of community disclosures in annual reports.