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My teaching experience spares many areas of accounting. I have been teaching financial accounting, financial reporting and ethics, corporate governance, financial management and managerial accounting at both undergraduate and postgraduate level. I was engaged in managing a class of about 150 students. Managing and control of large number of undergraduates is quite challenging but appeared a fun for me to always worked with. I focused in teaching them on how to understand the basic and principles of accounting, financial analysis and interpretation of financial transactions among others.
I also teach students to understand the legal and regulatory framework of accounting, international financial reporting standards. In managerial accounting, I developed students’ knowledge and understanding on the issue of budgeting and budgetary control, marginal costing techniques, break even analysis and investment appraisal techniques.
I also exposed students to areas of public sectors accounting and financial management. This covers areas such as public debt management, government expenditure and control, regulatory framework of government accounting and general accepted accounting principles.
For postgraduate Students, I appreciate teaching them consolidated financial accounting, mergers and acquisitions, and foreign currency translation, historical development of international accounting and taxation to mention few. The above task inspires me to be more committed and to decompose the technical areas in to simple steps for better understanding. As a lecturer, I enjoyed being with my students and always ready to attend to student’s academic challenges in and outside the classroom. Having taught a variety of classes in both financial and management accounting, including the public sector financial management at different level. I believed to offer my best in developing students understanding and knowledge of accounting.
- Head of Accounting Department, Federal University Dutse (April 2023 to October, 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.
With more than eight Ten (10) years’ experience at Federal University Dutse and University Utara Malaysia where I pursue my Ph.D. Accounting, I published fifteen (15) articles in both local and international Journals. My research interest lies broadly in the areas of financial reporting, auditing, corporate governance, financial accounting, and corporate financial management. My recent article ‘’CEO Discretion, Political Connection and Real Earnings Management in Nigeria’’ was published in Management research review, a Q1 journal index in Scopus and ABS published by Emerald limited. The article investigates the effect of CEO discretion, political connection on real earnings management. The findings provide answer to the question of whether the discretion of the CEO to provide accurate and credible financial report is influence by other factors. This finding shows that presence of politically connected directors is what override and upturned the CEO discretion to dwell in to real earnings manipulation. The implication of the research shows that politically connected directors weakened the CEO discretion to produce accurate and reliable financial reports.
More recently, another article “Corporate Board Monitoring, Political Connection and Real Earnings Management Practice in Nigeria” was published by Afro-Asia journal of finance and Accounting, it is a Q3 journal index in Scopus, published by Inderscience limited. The article investigates the strength of corporate board monitoring on real earnings management in Nigeria. The paper also explored whether political connection empower or weakened the power of corporate board in credible financial reporting. Existing studies on corporate board and earnings management in Nigeria fail to explain why board members were involved in corporate financial scandals. The study suggested that presence of politically connected directors is what Led to abuses of corporate governance and poor financial reporting quality in Nigeria.
Another article titled “The influence of Board Gender Diversity on Financial Performance of Listed Companies in Nigeria” was published in the management and accounting Review, it is a Q4 journal index in Scopus and managed by Universiti Technologi Mara. The article examined the impact of board gender diversity on the financial performance of listed companies in Nigeria. Using a sample of 400 firm year observations for the period of 2012-2016. The study found that gender diversity (female directors) influenced the financial performance of companies listed on the Nigerian Stock Exchange. The findings supported the argument that gender diversity enhances the financial outcomes of firms. the result implied that female directors contribute to the upper echelon of the firm’s decision.
Conference
In addition to published articles, I have also presented many papers in both local and international conferences among which include: Asia International Multidisciplinary Conference Universiti Technologi Malaysia, 1-2 May 2019. International Conference on Management and Social Sciences (ICMSS 2019) Universiti Technologi Malaysia. Johor Bahru, Malaysia. 27 April 2019, Postgraduate Research Conference University Zainul Abidin, 21-22 November, 2018. 2nd International Conference & Doctoral Colloquium: Development in Africa, Perspectives, Issues and Trends, Bayero University Kano held on 26-28 February 2018.
Future Research Focus
My future research focus on issues related to corporate governance, international financial reporting standards, financial management and sustainable financial reporting amongst others. Recognizing the fact that sustainable reporting is seen as one of the contemporary issues attracting the concern of regulators and researchers, I will therefore focus more on how to identify and develop a model scannable for developing countries.
ACC 233: INTRODUCTION TO TAXATION
ACC 337 : ACCOUNTING INFORMATION SYSTEM
ACC 437: ADVANCED ACCOUNTING
BUS 441: PROJECT EVALUATION AND FINANCE
- 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 (SJR Q1, ABS, ABDC)
- Jakada, M. B., Kurawa, N. S., Rabi'u, A., Mohammed, A. I., & Umar, A., Sani.A.A (2021). When psychological ownership nurtures satisfaction: a tripartite attitude theory and psychological ownership theory perspective. Rajagiri Management Journal, 16(3), 193-212.
- 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 (Q2, ABS, ABDC)
- Sani, A.A., Abdul Latif, R., & Al-Dhamari, R. A. (2021). Corporate board monitoring, Political Connection and real earnings management in Nigeria. Submitted to: Afro-Asian Journal of Finance and Accounting, 11(33), 423-446 (SJR Q4, ABS, ABDC)
- 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. (SJRQ4)
- 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
- Sani, A.A., Samaila, I.A (2020). 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
- 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.
- 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
- 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.
- 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
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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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