Dr Dimu Ehalaiye staff profile picture

Contact details +64 (06) 356 9099  ext. 86020

Dr Dimu Ehalaiye BSc(Accting)(1st Class Hons), MBA, PhD, CPA (Aust)

Lecturer in Accountancy

School of Accountancy

His current research interests focus on financial reporting, fair value accounting, public sector accounting and accounting standards setting. He has previously taught Financial and Management Accounting courses at the University of Jos, Nigeria. Dimu's current teaching includes Intermediate and Advanced Financial Accounting.

Dimu joined Massey University at the Manawatu Campus as a lecturer in January 2015. He completed his PhD in Accounting at Victoria University of Wellington.

More about me...View less...

Professional

Contact details

  • Ph: +64 6 356 9099 ext 86020
    Location: SSTE 2.46, Social Science Tower Extension (SSTE)
    Campus: Manawatu

Qualifications

  • Bachelor of Science in Accounting (First Class Honours) - University of Jos, Nigeria (2002)
  • Master of Business Administration - University of Jos, Nigeria (2008)
  • Doctor of Philosophy - Victoria University of Wellington (2014)
  • Member - the Certified Practicing Accountants Australia (2015)

Research Expertise

Research Interests

.

Thematics

21st Century Citizenship, Resource Development and Management

Area of Expertise

Field of research codes
Accounting Theory and Standards (150101): Accounting, Auditing and Accountability (150100): Banking, Finance and Investment (150200): Commerce, Management, Tourism And Services (150000): Financial Accounting (150103): Financial Institutions (incl. Banking) (150203): International Accounting (150104): Management Accounting (150105)

Keywords

Financial accounting and reporting

Accounting standards setting

Public sector accounting

Fair value accounting

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 1 1

Research Outputs

Journal

Ehalaiye, D., Botica-Redmayne, N., & Laswad, F. (2017). Financial determinants of local government debt in New Zealand. Pacific Accounting Review. Forthcoming, 1-38
[Journal article]Authored by: Ehalaiye, O., Laswad, F.
Moses, O., Ehalaiye, D., Maimako, S., & Fasua, K. (2017). Consequences of the treasury single account policy on the wealth of Nigerian commercial banks’ shareholders. Emerging Markets Finance & Trade. Forthcoming, 1-38
[Journal article]Authored by: Ehalaiye, O.
Ehalaiye, D., Tippett, M., & van Zijl, T. (2017). The predictive value of bank fair values. Pacific-Basin Finance Journal. 41(February), 111-127
[Journal article]Authored by: Ehalaiye, O.
Ehalaiye, O. (2009). Pencom and the pension reform act 2004: Reforming the reformer. Journal for Research in National Development. 7(1), 79-81
[Journal article]Authored by: Ehalaiye, O.
Ehalaiye, OO. (2008). Financing small-scale businesses in Plateau State-the Cooperative Society option. The Nigerian Accounting Horizon. 2(1), 71-90
[Journal article]Authored by: Ehalaiye, O.
Ehalaiye, OO., & Moses, O. (2008). The ATM dimension in Nigerian banking: Issues, challenges and prospects. The Nigerian Accounting Horizon. 2(1), 13-26
[Journal article]Authored by: Ehalaiye, O.
Ehalaiye, OO. (2008). Auditor independence and confidentiality in Nigeria- The need for legal reform,,. The Nigerian Accounting Horizon. 2(2), 38-51
[Journal article]Authored by: Ehalaiye, O.
Ehalaiye, OO. (2008). Value analysis for cost reduction: A Nigerian application. Journal for Research in National Development (JORIND). 6(2), 9-20 Retrieved from http://www.transcampus.org/JORINDV6Dec2008/JournalsV6NO2Dec20082.html
[Journal article]Authored by: Ehalaiye, O.

Book

Ehalaiye, OO. (2008). Financial Statement Analysis. In AM. Bashir (Ed.) Readings in Corporate Finance. Lagos, Nigeria.: UniJos Consultancy Press
[Chapter]Authored by: Ehalaiye, O.

Thesis

Ehalaiye, OO. (2014). An evaluation of the predictive value of bank fair values. (Doctoral Thesis, Victoria University of Wellington, Wellington, NZ)
[Doctoral Thesis]Authored by: Ehalaiye, O.

Conference

Stent, W., Ehalaiye, D., Lei, C., Laswad, F., & Botica-Redmayne, N. (2017, November). Who uses financial reports and what are their information needs? A Structured Literature Review.. Presented at Auckland Region Accounting (ARA) Conference. Auckland.
[Conference Oral Presentation]Authored by: Ehalaiye, O., Laswad, F.
Botica Redmayne, N., Ehalaiye, D., & Laswad, F. (2017). Financial Determinants of Local Government Debt Financing in New Zealand. 2017 The Accounting and Finance Association of Australia and New Zealand Annual Conference,. : 2017 The Accounting and Finance Association of Australia and New Zealand Annual Conference,
[Conference Paper in Published Proceedings]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Ehalaiye, D., Redmayne, BN., & Laswad, F. (2017, June). Financial determinants of local government debt in New Zealand. Presented at SAAA/IAAER/AAFA Biennial International Conference. Central Drakensberg, South Africa.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Ehalaiye, D., Tippett, M., & van Zijl, T. (2017, April). SFAS 157 and the predictive value of bank fair values. Presented at Financial Markets and Corporate Governance Conference 2017. Wellington, New Zealand.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Ehalaiye, D., Tippett, M., & van Zijl, T.The predictive value of bank fair values.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Ehalaiye, D., Tippett, M., & van Zijl, T. (2016, March). The Predictive Value of Bank Fair Values. Presented at 7th Financial Markets and Corporate Governance Conference. Melbourne, Australia.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Ehalaiye, D., Tippett, M., & van Zijl, T. (2016, November). SFAS 157 and the Predictive Value of Bank Fair Values. Presented at TWENTY-EIGHTH ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES. Maui, Hawaii, USA.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Ehalaiye, D., Tippett, M., & van Zijl, T. (2016, September). SFAS 157 and the Predictive Value of U.S Bank Fair Values. Presented at Eighth Annual Quantitative Accounting Research Symposium and Consortium. Wellington.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Moses, O., Ehalaiye, D., Fasua, KO., & Maimako, SS. (2016). Consequences of treasury single account policy on Nigerian commercial banks shareholder' wealth. (pp. 58 - 59). , African Accounting and Finance Association Conference 2016
[Conference Abstract]Authored by: Ehalaiye, O.
Ehalaiye, D., Tippett, M., & van Zijl, T. (2016). The Predictive Value of Bank Fair Values. (pp. 72 - 72). , 2016 AFAANZ Conference (Accounting & Finance Association of Australia and New Zealand) Australia: AFAANZ
[Conference Abstract]Authored by: Ehalaiye, O.
Ehalaiye, OO. (2012, July). An evaluation of the predictive value of bank fair values. Presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ) Doctoral Colloquium
[Conference Oral Presentation]Authored by: Ehalaiye, O.

Massey Contact Centre Mon - Fri 8:30am to 5:00pm 0800 MASSEY (+64 6 350 5701) TXT 5222 contact@massey.ac.nz Web chat Staff Alumni News Māori @ Massey