PUBLICATIONS
JOURNAL ARTICLES
Ala'a Zuhair Ahmad Almansour, Aidi bin Ahmi, Abbas Saad Hamada Alkhuzaie, Mohammad Abd Rahman Taha Alhmood, Oluwatoyin Muse Johnson Popoola & Marwan Altarawneh. (2024). State of art in tax evasion research: A bibliometric review, Review of Education, pp. 1 – 34.
Oyewumi Hassan Kehinde, Ayoib B Che-Ahmad & Oluwatoyin Muse Johnson Popoola (2023). Internal Auditors without Proficiency: A Giraffe without a Neck. Int. Journal of Accounting, Auditing and Performance Evaluation, Vol. 19, No. 1, pp1 - 21.
Ala’a Zuhair Mansour, Aidi Ahmi& Oluwatoyin Muse Johnson Popoola & Znaimat, A. (2022). Discovering the global landscape of fraud detection studies: A bibliometric review. Journal of Financial Crime. Vol. 29(2), pp. 701-720.
Nur Erma Suryani Mohd Jamel & Oluwatoyin Muse Johnson Popoola (2020). Examining public acceptance choice causes on sales and service tax implementation in Malaysia. Problems and Perspectives in Management. Vol 18, No. 4, pp. 228-246.
Indrawati Yuhertiana, Lukman Arief, Fajar Syaiful Akbar, Devy Sylvia Puspitasari, Oluwatoyin Muse Johnson Popoola (2020). Government internet financial reporting in the African countries. International Journal of Advanced Science and Technology, 29(5), pp. 2077–2085.
Ala'a Zuhair Mansour, Aidi Ahmi & Oluwatoyin Muse Johnson Popoola (2020). The Personality Factor of Conscientiousness on Skills Requirement and Fraud Risk Assessment Performance. International Journal of Financial Research. Vol. 11, No. 2, p. 405 – 415.
Zhang Lanlan, Aidi Ahmi, & Oluwatoyin Muse Johnson Popoola. (2019). Perceived Ease of Use, Perceived Usefulness and the Usage of Computerized Accounting Systems: A Performance of Micro and Small Enterprises (MSEs) in China. International Journal of Recent Technology and Engineering. Volume 8, Issue 2S2, p. 324 – 331.
Baz. R., Samsudin, R. S., Che-Ahmad, A. B. & Oluwatoyin Muse Johnson Popoola. (2016). Capability component of fraud and fraud prevention in the Saudi Arabian banking sector. International Journal of Economics and Financial Issues. 6(4), pp. 68–71.
Jatiningrum, C., Abdul-Hamid, M.A., & Oluwatoyin Muse Johnson Popoola. (2016). The impact of disclosure quality on corporate governance and earnings management: Evidence from companies in Indonesia. International Journal of Economics and Financial Issues, 6(4), pp. 118–125.
Ratnawati, V., Abdul-Hamid, M.A., & Oluwatoyin Muse Johnson Popoola. (2016). The influence of agency conflict types I and II on earnings management. International Journal of Economics and Financial Issues, 6(4), pp. 126–132.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A.B., Samsudin, R.S., Salleh, K., Babatunde, D.A. (2016). Accountants’ capability requirements for fraud prevention and detection in Nigeria. International Journal of Economics and Financial Issues, 6(4), 1-10.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A.B., & Samsudin, R.S. (2015). An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria, Accounting Research Journal, 2015, 28(1), pp. 78–97.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A.B., & Samsudin, R.S. (2014). Task performance fraud risk assessment on forensic accountant and auditor knowledge and mindset in Nigerian public sector. Risk Governance and Control: Financial Markets and Institutions, 4(3) CONTINUED1), pp. 84–90.
Mansour, A., Ahmi, A. & Oluwatoyin Muse Johnson Popoola (2021). The interaction effect of Personality Factor on Capability and Competence Requirement. Business and Economic Research. Vol 11, No. 1, pp. 1 – 14. (ERA).
Ala’a Zuhair Mansour, Aidi Ahmi & Oluwatoyin Muse Johnson Popoola (2022). 70 Years of Research in Tax Evasion: A Bibliometric Review. Public Finance Review (PFR) PFR-22-198.
Mohamad Mahsun & Oluwatoyin Muse Johnson Popoola (2022). The Role of Forensic Accounting and Non-Financial Measurement for The Financial Audit. Asia Pacific Fraud Journal (APFJ, PP197 - 209).
Oluwatoyin Muse Johnson Popoola, Salau Abdulmalik Olarinoye, Oyewumi Hassan Kehinde. (2022). Does problem representation enhance skills capability and fraud risk assessment performance competency? Accounting Research Journal. ARJ-11-2022-0299.
Aidi Ahmi, Oluwatoyin Muse Johnson Popoola, Siti Zabedah Hj Saidin, Indra Bastian (2022). Thirty years of forensic accounting studies: A bibliometric review. Journal of Financial Crime JFC-11-2022-0267.
Salau Abdulmalik Olarinoye, Oluwatoyin Muse Johnson Popoola (2022). Information Technology Investment Decisions and Firm Efficiency: Does Internal Audit Function Matter? Pacific Accounting Review. PAR-11-2022-0168.
Mansour, A., Ahmi, A. & Oluwatoyin Muse Johnson Popoola (2021). The interaction effect of Personality Factor on Capability and Competence Requirement. Business and Economic Research. Vol 11, No. 1, pp. 1 – 14.(ERA).
Hisar Pangaribuan, Raynald Wilbert P. Donni, Oluwatoyin Muse Johnson Popoola, & Jenny Sihombing (2019). Exploration Disclosures of Internal Control as the Impact of Earnings Quality and Audit Committee. Indian-Pacific Journal of Accounting and Finance, Vol. 3 No. 1, p. 4-22.
Hiscar Pangaribuan, Jenny Sihombing, Oluwatoyin Muse Johnson Popoola, & Adminar M. N. Sinaga. (2019). An Examination of Voluntary Disclosure, Independent Board, Independent Audit Committee and Institutional Ownership. Indian-Pacific Journal of Accounting and Finance, Vol. 3 No. 2, p. 51-66.
Mohammed Abdullahi Umar, Chek Derashid & Oluwatoyin Muse Johnson Popoola. (2019). A Multidimensional Framework for Understanding Tax Audit Effectiveness in Developing Countries. Indian-Pacific Journal of Accounting and Finance, Vol. 3 No. 2, p. 4-14.
Oluwatoyin Muse Johnson Popoola, Ayoib B Che-Ahmad, Arowolo R., & Malik @ Malek, M. (2018). Task Performance and Skills in IR 4.0: The moderating effect of Attitude. Indian-Pacific Journal of Accounting and Finance, Vol. 2 No. 4, p. 44-56.
Oluwatoyin Muse Johnson Popoola, Pangaribuan, Hisar, & Sihombing, Jenny. (2018). Examining the Independent Audit Committee, Managerial Ownership, Independent Board Member and Audit Quality in Listed Banks. Indian-Pacific Journal of Accounting and Finance, Vol. 2 No. 2, p. 4-23.
Che-Ahmad, A., Arowolo, Rachael Oluyemisi, Pangaribuan, Hisar & Oluwatoyin Muse Johnson Popoola. (2018). Mediating Effect of Quality-Differentiated Auditor on the Relationship between Managerial Ownership and Monitoring Mechanisms. Indian-Pacific Journal of Accounting and Finance. Vol. 2 No. 2, p. 65-77.
Oluwatoyin Muse Johnson Popoola, Indrawan Veronica, Agoes Sukrisno, & Pangaribuan Hisar. (2018). The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing. Indian-Pacific Journal of Accounting and Finance. Vol. 2 No. 1, p. 61-74.
Oluwatoyin Muse Johnson Popoola, Oyewumi, Hassan Kehinde, & Che-Ahmad, B. Ayoib. (2017). Internal Auditors’ Independence and Objectivity: Regulatory and Statutory Neglect. International Journal of Economics, Commerce and Management United Kingdom. Vol. V, Issue 9, pp. 410-423.
Oyewumi, Hassan Kehinde, & Che-Ahmad, A. and Oluwatoyin Muse Johnson Popoola. (2017). Independence and Management Support: The Advocate for Internal Auditors’ Task Performance in Tertiary Institutions. Indian-Pacific Journal of Accounting and Finance. Vol. 1 No. 2, pp. 15-28.
Arowolo, Rachael Oluyemisi, & Che-Ahmad, A. and Oluwatoyin Muse Johnson Popoola. (2017). Effect of Risk Management Committee on Monitoring Mechanisms. Indian-Pacific Journal of Accounting and Finance. Vol. 1 No. 2, pp. 38-49.
Ademola, Lateef Saheed, Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A. (2017). The Forensic Accountants' Skills and Ethics on Fraud Prevention in the Nigerian Public Sector Academic Journal of Economic Studies. Vol. 3, No. 4, p. 77 – 85.
Shitu Sidikat, and Oluwatoyin Muse Johnson Popoola. (2017). An Investigation of Socially Sustainable Behaviour of Local Players in the Supply Chain of Shea Butter in Rural Borgu Nigeria: From a Role Theory Perspective. Indian-Pacific Journal of Accounting and Finance (IPJAF), Vol. 1 No. 1, p. 3-16.
Babatunji, Samuel Adedeji, Tze San Ong, and Oluwatoyin Muse Johnson Popoola, (2017).National Culture and Sustainability Disclosure Practices: A Literature Review Indian-Pacific Journal of Accounting and Finance. Vol. 1 No. 1, pp. 26-48.
Oluwatoyin Muse Johnson Popoola, and Kabiru Isa Dandago. (2017). A case study of Activity Based Costing in Lagos State Healthcare. ResearchGate and Academia.Edu publication (Version 2).
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., and Samsudin, R.S. (2014). Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia. Journal of Modern Accounting and Auditing. 10(8), pp. 825 - 834.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., and Samsudin, R.S. (2014). Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment. International Journal of Business and Management. 9(9), p. 118 - 134.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., and Samsudin, R.S. (2014). Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria. International Journal of Business and Social Sciences. 5(9), pp. 216 - 224.
Aliyu Mukhtar Shehu, Ibrahim Murtala Aminu, Oluwatoyin Muse Johnson Popoola, Nik Kamariah Nik Mat, Abdullahi Nasiru, Musa Muhammad Tsagem, Kabiru Maitama Kura. (2013). The Mediating Effect between Some Determinants of SME Performance in Nigeria. Management. 3(4), pp. 237 - 242.
CONFERENCE PROCEEDINGS
Oluwatoyin Muse Johnson Popoola, Ayoib Che-Ahmad, Rachael Oluyemisi Arowolo, & Mazrah Malik @ Malek. (2018). Attitude, Skills and Task Performance Fraud Risk Assessment: Do they matter to Accountants in the Public Sector? Proceedings of the 5th International Conference on Accounting Studies (ICAS), p.161 – 170. (WoS ISI Indexed).
Olusoji Olumide Odukoya, Rose Shamsiah Samsudin, Oluwatoyin Muse Johnson Popoola (2018). The Effect of Fraud Related Problem Representation on Skills and Fraud Risk Assessment in the Nigerian Banking Sector. Proceedings of the 5th International Conference on Accounting Studies (ICAS) 2018, p.29 – 35 (WoS ISI Indexed).
Oluwatoyin Muse Johnson Popoola, Shitu Sidikatu, Che-Ahmad A. Ratnawati Vince, Abdul-Hamid Mohamad Ali, Arowolo Rachael Oluyemisi, and Kusuma Budi Hartono. (2017). Forensic Accounting and Cyber-Attack: Considering the Relevance of Behavioural Theories in Fraud Prevention, Detection and Response. Proceedings of the 4th International Conference on Accounting Studies, Putrajaya, Malaysia. pp. 46 – 51.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., Abdullah Zaimah, Kamil Md Idris, and Fathiyyah Abu Bakar. (2016). An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment. Proceedings of the 3rd International Conference on Accounting Studies, Langkawi, Malaysia. pp.100 – 106
Hassan Kehinde Oyewumi, Oluwatoyin Muse Johnson Popoola, and Che-Ahmad, A. (2016). Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A conceptual approach. Proceedings of the 3rd International Conference on Accounting Studies, Langkawi, Kedah, Malaysia. pp. 277 – 282.
Rayaan B., Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., and Samsudin, R. S. (2016).The Moderating Role of Capability Component of Fraud on Internal Audit Factors and Fraud Prevention in the Saudi Arabian Banking Sector. Proceedings of the 3rd International Conference on Accounting Studies, Langkawi, Malaysia. pp. 212 – 219.
Vince Ratnawati, Mohamad Ali Abdul-Hamid, and Oluwatoyin Muse Johnson Popoola. (2016). The interaction effect of Institutional ownership and firm size on the relationship between managerial ownership and earnings management. Proceedings of the 3rd International Conference on Accounting Studies, Langkawi, Kedah, Malaysia. pp.177 – 183.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., and Samsudin, R.S. (2015). Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector. Proceedings of 2nd International Conference on Accounting Studies (ICAS), 17-20 August, Johor Bahru, Johor, Malaysia, pp. 401 – 421, (WoS ISI Indexed).
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., and Samsudin, R.S. (2014). Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector - Conceptual Study. Proceedings of the 4th Annual International Conference on Accounting and Finance. (), 103 – 109.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., Ahmad Hartini, and Samsudin, R.S. (2013). Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector. Proceedings of International Conference on Business and Social Science. (), 290 - 297.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., and Samsudin, R.S. (2013). Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience. Conference Proceedings IBSSS The Global Symposium on Social Sciences, Okinawa, Japan. (), 278 - 287.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., Samsudin, R.S, and Yusoff, R.Z. (2013). Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria. Proceedings of the 8th Asian Business Research Conference, Bangkok, Thailand. (), 172 - 184.
Oluwatoyin Muse Johnson Popoola, Che-Ahmad, A., and Samsudin, R.S, (2012). The mediating influence of Problem Representation on Task Performance Fraud Risk Assessment and Forensic Accountant Knowledge, Skills, and Mindset in the Nigerian Public Sector. 9th Symposium on Business Postgraduate Research OYA Graduate School of Business, EDC, Sintok, Malaysia.
Oluwatoyin Muse Johnson Popoola, Kabiru Isa Dandago. (2009). A case study of Activity Based Costing in Lagos State Healthcare. Presentation at the School of Postgraduate Studies, Bayero University Kano.