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Armayau Alhaji Sani
Armayau Alhaji Sani
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Accounting
Dr.
Teaching Staff
PhD
Accounting
57214670012
Nigeria
Accounting and Finance
Erbil
Main Building
0
0

My teaching philosophy covers various areas of accounting, including financial accounting, reporting, ethics, corporate governance, financial management, and managerial accounting at undergraduate and postgraduate levels. I have managed large classes, focusing on fundamentals, financial analysis, and transaction interpretation. I also teach the legal and regulatory frameworks and international financial reporting standards. In managerial accounting, I cover budgeting, cost techniques, break-even analysis, and investment appraisal. I expose students to public sector accounting and financial management principles. For postgraduate students, I teach advanced topics like consolidated financial accounting, mergers and acquisitions, and international accounting. I enjoy simplifying complex concepts and engaging with students to address their academic challenges, enhancing their understanding of accounting.

  • Head of Accounting Department, Federal University Dutse   2023.
  • Senior Lecturer in Accounting & Finance (October 2022 –Date)-Federal University Dutse, Jigawa State-Nigeria. 
  • Lecturer I in Accounting & Finance (October 2019 –2022)-Federal University Dutse, Jigawa State-Nigeria.
  • Lecturer II in Accounting & Finance (October 2017 –2019)- Federal University Dutse, Jigawa State-Nigeria.
  • Assistant Lecturer (June 2016 – October-2017) Federal University Dutse- Nigeria
  • Graduate Assistant (2013 – 2016) Bayero University Kano NIGERIA.
  • Assistant Executive Officer (2010-2013) Zenith Nigeria Plc, Azare Brach, Bauchi State- Nigeria.
  • National Youth Service Corps Member (2009-2010) Zenith Nigeria Plc, Point Road Brach Apapa Lagos.
  1. Corporate Governance and Ethics
  2. Financial reporting Quality and Earnings Management
  3. Green Taxation and Auditing
  4. Financial Management and Capital Market
  5. Taxation and Public Sector Management
  6. Corporate Survival and gender diversity 
  7. SME's Performance and Entrepreneurship 

ACC 233: INTRODUCTION TO TAXATION

ACC 337 : ACCOUNTING INFORMATION SYSTEM

ACC 437: ADVANCED ACCOUNTING

ACC 132: INTRODUCTION TO ACCOUNTING

BAF 204: PRINCIPLES OF BANKING

ACC 214: NON- PROFIT AND GOVERNMENT ACCOUNTING

ACC 350: FINANCIAL CONTROL FOR MANAGERS

ACC 404: OIL AND GAS ACCOUNTING

BAF 339

Corporate Governance

BAF 336

Financial Market and Institutions

ACC 233: INTRODUCTION TO TAXATION

ACC 337 : ACCOUNTING INFORMATION SYSTEM

ACC 437: ADVANCED ACCOUNTING

BUS  441: PROJECT EVALUATION AND FINANCE

ACC 132: INTRODUCTION TO ACCOUNTING

BAF 204: PRINCIPLES OF BANKING

ACC 214: NON- PROFIT AND GOVERNMENT ACCOUNTING

ACC 350: FINANCIAL CONTROL FOR MANAGERS

ACC 404: OIL AND GAS ACCOUNTING

ACC 406: ACCOUNTING FOR MERGERS, ACQUISITIONS AND COMPLEX STRUCTURE

 

  1. Bala, H., Abubakar, A. H., Al-Absy, M. S. M., Ja’afar, Y., Khatoon, G., Sani, A. A., ... & Zahid, U. (2025). The Effect of Foreign Direct Investment on the Nexus between Green Levies and Green Energy Technologies. International Journal of Energy Economics and Policy, 15(1), 267-273. (Scopus, Q2, ABDC).

 

2. Bala, H., Al Naim, A. S., Sani, A. U. A., & Alomair, A. (2024). Assessing the Role of Board Structure on the Nexus between Green Innovations, Green Taxation, and Cosmetic Accounting Practice in Nigeria. Sustainability, 16(16), 6919. (SSCI, Q1)

3. Sani, A. U. A., Kibiya, I. U., Al-Absy, M. S. M., Muhammad, M. L., Bala, H., Khatoon, G., ... & Garba, S. (2024). A dynamic panel data approach of corporate tax avoidance and debt financing in Nigeria. Cogent Business & Management, 11(1), 2316283. (ESCI, SJR Q2)

4. Bala, H. Sani, A. A (2024) The effect of Environmental Taxes on Nigerian Oil and Gas Companies Information on Environmental Accounting Disclosure. International Journal of Energy Economics and Policy, 2024, 14(2), 477-483 (Scopus, Q2, ABDC).

 

5. Bala, Abdullahi, Amran and Sani (2024) Gauging the Nexus of Policy and Regulatory Framework on Environmental Sustainability and Renewable Energy in Nigeria, Yustisia Jurnal Hukum - Vol. 13 No. 3 (2024) 283-297 (Scopus, Q3)

6. Alhmood,M, Shaari, H, Al-Dhamari, R.A., Sani, A.A., (2023). Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan, Euro med Journal of Business, 1450-2194 ( Q1, ABS, ABDC).

7. Sani, A.A., Abdul Latif, R., & Al-Dhamari, R. A. (2021). Corporate board monitoring, Political Connection and real earnings management. Submitted to: Afro-Asian Journal of Finance and Accounting, 11(33), 423-446 ( Q3, ABDC)

8. Sani, A.A., Abdul Latif, R., & Al-Dhamari, R. A. (2020). CEO Discretion, Political Connection and Real Earnings Management. Management Research Review, 43(8), 909-929 (, Q1, ABS,ABDC)

9. Sani, A.A., Adamu, A.A., Aliyu, U., Sule, S. (2019). The Influence of Board Gender Diversity on the Financial Performance of Listed Companies in Nigeria. Management & Accounting Review, 18(3), 51-66. ((Q4, ABDC).

10. A.A, Kibiya, I.U, & Usman, M. (2024). Nexus Between Ownership Structure and Tax Avoidance of Listed Manufacturing Firms in Nigeria, Paper Asia (Scopus index, Q4).

 

 11. Yola, A.T., Sani, A.A., Al-Absy, M.S.M., Bala, H., Khan, S.J.M., Musa, B. (2025). An Empirical Examination of the Asymmetrical and Volatility Comovement Between Nigeria, South Africa and Egypt Stock Exchange Market. In: AlDhaen, E., Braganza, A., Hamdan, A., Chen, W. (eds) Business Sustainability with Artificial Intelligence (AI): Challenges and Opportunities. Studies in Systems, Decision and Control, vol 568. Springer, Cham. https://doi.org/10.1007/978-3-031-71526-6_100 (Scopus Index, Q3)

 12. Abdurrahman, A.P., Yousif, K.A., Sani, A.A., Al-Absy, M.S.M., Abubakar, A.H. (2025). Extending UTAUT Through Moderating Effects of Digitalization on the Audit Profession. In: AlDhaen, E., Braganza, A., Hamdan, A., Chen, W. (eds) Business Sustainability with Artificial Intelligence (AI): Challenges and Opportunities. Studies in Systems, Decision and Control, vol 568. Springer, Cham. https://doi.org/10.1007/978-3-031-71526-6_102 (Scopus Index, Q3)

 13. Bala, H., Sani, A.A., Al-Absy, M.S.M., Khatoon, G., Nusrathunnisa, Benbelgacem, S. (2025). Gauging the Act of Female Board and Audit Committee Attributes on Creative Accounting Practice: The Moderating Effect of Board Age Diversity. In: AlDhaen, E., Braganza, A., Hamdan, A., Chen, W. (eds) Business Sustainability with Artificial Intelligence (AI): Challenges and Opportunities. Studies in Systems, Decision and Control, vol 568. Springer, Cham. https://doi.org/10.1007/978-3-031-71526-6_101 (Scopus Index, Q3)

14. Sani, A.A. et al. (2024). Green Auditing as a Catalyst for Sustainable Environment in Nigerian Oil and Gas Industry. In: Hamdan, A., Braendle, U. (eds) Harnessing AI, Machine Learning, and IoT for Intelligent Business. Studies in Systems, Decision and Control, vol 550. Springer, Cham. https://doi.org/10.1007/978-3-031-66218-8_47 (Scopus, Q4)

15. Sani, A.A., Bala, H., Al-Absy, M.S.M., Kibiya, I.U., Khatoon, G., Musa, B. (2024). A Conceptual Consideration on Family Business and Succession Planning in Nigeria. In: Hamdan, A., Braendle, U. (eds) Harnessing AI, Machine Learning, and IoT for Intelligent Business. Studies in Systems, Decision and Control, vol 550. Springer, Cham. https://doi.org/10.1007/978-3-031-66218-8_19 (Scopus, Q4)

16. Bala, H. et al.(2024). Effect of Cloud Accounting Computing on Firm Performance. In: Hamdan, A., Braendle, U. (eds) Harnessing AI, Machine Learning, and IoT for Intelligent Business. Studies in Systems, Decision and Control, vol 550. Springer, Cham. https://doi.org/10.1007/978-3-031-66218-8_46 (Scopus, Q4)

17. Bala, H., Sani, A.A., Al-Absy, M.S.M., Pantamee, A.A., Karaye, A.B. (2024). Proposed Conceptual Framework for the Effect of Female Representation in the Board and Statutory Audit Committee on Creative Accounting Practice. In: Hamdan, A., Braendle, U. (eds) Harnessing AI, Machine Learning, and IoT for Intelligent Business. Studies in Systems, Decision and Control, vol 550. Springer, Cham. https://doi.org/10.1007/978-3-031-66218-8_7 (Scopus, Q4)

18. Abdullahi, A., Bala, H., Bala, H., Al-Absy, M.S.M., Sani, A.A. (2024). Competition Law and Social Welfare Sustainability Goals. In: Hamdan, A., Braendle, U. (eds) Harnessing AI, Machine Learning, and IoT for Intelligent Business. Studies in Systems, Decision and Control, vol 550. Springer, Cham. https://doi.org/10.1007/978-3-031-66218-8_8 (Scopus, Q4)

19. Sani, A.A., (2024). Corporate Governance Reform and Real Earnings Management: Evidence from Pre-and Post-Mandatory Code in Nigeria. Eurasian Journal of Management & Social Sciences, 5(1), 43-58. https://doi.org/10.23918/ejmss.V5i1p43

20. Sani, A. U. A., Kibiya, I. U., , M. L., Bala, H., Adam, S. B., (2024) Examining the Link Between Corporate Tax Planning and Value of Oil and Gas Firms in Nigeria,

21. Sani, A.A.,Tax Planning and Value of Listed Non-Financial firms in Nigeria: The Mediating Effect of Profitability, Euroasian Journal of Management Science.

 

22. Sani, A. A., et al. (2024). Moderating effect of income on social media advertisement and consumer buying behavior. Eurasian Journal of Management & Social Sciences, 5(1), 59–81. https://doi.org/10.23918/ejmss.V5i1p59

23. Mohammed, S. D., Garba, S., Sani, A.A., Ibrahim, R. T., Muhammad, Y. M., & Kassim, I. A. (2024). Pay As You Earn (PAYE) Tax as Panacea to Backlog of Gratuities and Pensions of Civil Servants in Nigeria. Journal of Accounting and Taxation, 4(2)

 

24. Sule, S, Sani, A.A, Garba, S., kibiya, I.U, (2020) Understanding adoption of audit Reporting Changes in Nigeria: review of International Standards on Auditing (700), ATBU Journal of Accounting and Finance, 1(1) 1-203

 25. Sani, A.A., Samaila, I.A (2019). Institutional Monitoring, Foreign Directors and the cost of Debt: Evidence from Listed Companies in Nigeria. Bayero International Journal of Accounting Research 12(1), 1-192

26. Sani, A.A., Badejo, A.A., Hamza, M.L. (2019). Insider Ownership and Dividend Policy of Listed Non-Financial Firms in Nigeria. Management Research Spectrum. 9(2), 1-5

 27. Sule, S., Ibrahim, S.S., Sani, A.A. (2019). The effect of forensic Accounting investigation in detecting financial fraud: A study in Nigeria. International journal of academic research in business and social sciences, 9(2), 545-553.

 28. Gurama, Z., Sani, A. A., & Hammayo, A. A. (2019). Communication as a Critical Factor for Internal Audit Effectiveness in Tax Administration in Nigeria. International Journal of Business and Technopreneurship. 9(1) 103-112

30. Sani, A.A., Abdul Latif, R., & Al-Dhamari, R. A. (2018). Can BIG4 Auditors Mitigate the Real Earnings Management? Evidence from Nigerian Listed Firms. Asian Journal of Economics, Business and Accounting, 8(2),1-10.

31. Sani, A.A., Abdul Latif, R., & Al-Dhamari, R. A. (2018). Risk Management Committee and Real Earnings Management Through Sales: Evidence from Nigeria. Journal of Advanced Research in Business and Management Studies. 12 (1), 62-69.

32. Sani, A.A, & Musa, A.M. (2017). Corporate board attributes and dividend payout policy of listed deposit money banks in Nigeria. International Journal of Research in IT, Management and Engineering, 7(1), 7-13. http://indusedu.org/pdfs/IJRIME/IJRIME_1034_39065.pdf.

33. Sani, A.A., Madaki, J. (2016). Corporate Tax Planning and Market Value of Listed oil and gas companies in Nigeria. International Journal of Management Research and Review, 6 (12), 1708-1715.

34. Tijjani, B., & Sani, A. A. (2016). An empirical analysis of free cash flow and dividend policy in the Nigerian oil and gas sector. Research Journal of Finance and Accounting, 7 (12) 154-160.

35. Sani, A.A., Yola, A.T., 92024) Passive Investment Strategy and The Correlation of Major African Stock Markets. Studies in Systems, Decision and Control.

 

 

 

 

 

  1. CEO’s role in Emission Disclosure for Achieving Sustainable Development Goals, Presented at ICABEP, 2024. Tishk International University
  2. Propelling Innovation For Sustainable Growth: The Expansion Of Venture Capital In Developing Economies, International Conference on Sustainable practice in Business and Technology, ICSPBT2024) at Modern College of Business and Sciences, Oman

 

  1. Gauging the act of female board and audit committee attributes on creative accounting practice: The moderating effect of board age diversity, presentation at the Internal conference on Business and Innovative Technology (ICBIT2024), Manama Bahrain.

 

  1. Assessing the Nexus between Corporate Board Gender and Audit Quality, Presented at ICABEP 2024, Tishk International University

 

  1. Proposed Conceptual Framework for the Effect of Female Representation in the Board and Statutory Audit Committee on Creative Accounting Practice. Presented at the International Conference on Business and Technology (ICBTCAMBRIDGE’2024)

 

  1. Competition Law and Social Welfare Sustainability Goals. Presented at the International Conference on Business and Technology (ICBTCAMBRIDGE’2024)

 

  1. Navigating Growth: The rise of Venture Capital in Emerging Economy, presented at second International Conference and Forum on Business and Digital Economy (IBDE) 2024, at the University of Jordan.

 

  1. A conceptual Consideration on Family Business and Suc-cession planning in Nigeria. Presented at the International Conference on Business and Technology (ICBTCAMBRIDGE’2024)

 

  1. Effect of cloud accounting computing on firm performance. ‎ Presented at the 2nd International Conference on Science, Engineering and Advanced ‎Technology (ICSEAT 2024)‎

 

  1. Green Auditing as a Catalyst for Sustainable Environ-ment in Nigerian Oil and Gas Industry. Presented at the ‎2nd International Conference on Science, Engineering and Advanced ‎Technology (ICSEAT 2024)

 

  1. Extending UTAUT through moderating effects of digitalization on the Audit Profession. Presented at theInternational Conference of Business and Innovative Technology (ICBIT2024)

 

  1. Gauging the act of female board and audit committee at-tributes on creative accounting practice: Presented at the moderating effect of board age diversity. International Conference of Business and Innovative Technology (ICBIT2024)

 

  1. Yola, A.T., Sani, A.A., Mohd, S., Al-absy, M.S.M., (2024). An empirical Examination of Assymmetrical and Volatility Comovement between Nigeria, South Africa and Egypt Stock exchange Market. Presented at the International Conference of Business and Innovative Technology (ICBIT2024)

 

  1. Sani, A.A., Samaila, I. (2019). Institutional monitoring, Foreign Directors and the Cost of Debt: Evidence from Listed Companies in Nigeria. Presented at Asia International Multidisciplinary Conference. Presented at 3rd Asia International Multidisciplinary Conference Universiti Technologi Malaysia, 1-2 May, 2019.

 

  1. Sani, A.A., Badejo, A.A., Hamza, M.L. (2019). Insider Ownership and Dividend Policy of Listed Non-Financial Firms in Nigeria. Presented at the International Conference on Management and Social Sciences (ICMSS 2019) Universiti Technologi Malaysia. Johor Bahru, Malaysia. 27 April 2019.

 

  1. Sani, A.A., Adamu, A.A., Aliyu, U., Sule, S. (2019). The influence of Board Gender Diversity on the Financial Performance of Listed Companies in Nigeria. Presented at the Postgraduate Research Conference University Zainul Abidin  21-22 November, 2018.

 

  1. Sani A.A., Badejo, A.A., Sabo, U. (2018. Risk management committee, insider ownership and performance of listed oil and Gas Companies in Nigeria. Presented at the 2nd International Conference & Doctoral Colloquium: Development in Africa, Perspectives, Issues and Trends, Bayero University Kano held on 26-28 February 2018.

 

  1. Sani, A.A (2016) Ownership Structure and Dividend policy of Oil and Gas Companies in Nigeria. Presented at Tunku Intan Safinaz School of Accountancy (TISSA), College of Business, Universiti Utara Malaysia. Presenter for the 6th Postgraduate Research Symposium on Accounting Studies. 22nd November 2016

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