Dr Dimu Ehalaiye staff profile picture

Contact details +6469519020

Dr Dimu Ehalaiye PhD, MBA, BSc, CA

Senior Lecturer in Accountancy

Doctoral Co-Supervisor
School of Accountancy

His current research interests focus on financial accounting and reporting, accounting in financial institutions, accounting in emerging markets, accounting standards setting and public sector accounting. His research has been published in prominent journals like The International Journal of Accounting, Pacific-Basin Finance Journal, Applied Economics, Public Money and Management, Emerging Markets Finance and Trade, International Journal of Accounting and Information Management, Australian Accounting Review and Pacific Accounting Review. Dimu currently teaches Intermediate and Advanced Financial Accounting. 

Dimu is a Senior Lecturer in Accounting at the Palmerston North campus of Massey University. 

More about me...View less...

Professional

Contact details

  • Ph: +64 6 951 6020
    Location: BSC 2.20, Business Studies Central
    Campus: Manawatu

Qualifications

  • Doctor of Philosophy - Victoria University (2014)
  • Master of Business Administration - University of Jos (2008)
  • Bachelor of Science - University of Jos (2003)

Fellowships and Memberships

  • Member, Chartered Accountants Australia and New Zealand (Associate Member/Fellow) (2020)

Certifications and Registrations

  • Licence, Co-Supervisor, Massey University

Research Expertise

Research Interests

Financial accounting and reporting

Accounting standards setting

Public sector accounting

Auditing

Accounting in emerging markets

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

Accounting in emerging markets

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 1 6

Research Outputs

Journal

Ehalaiye, D., Tippett, M., & van Zijl, T. (2020). The impact of SFAS 157 on fair value accounting and future bank performance. International Journal of Accounting and Information Management. 28(4), 739-757
[Journal article]Authored by: Ehalaiye, O.
Tunyi, AA., Ehalaiye, D., Gyapong, E., & Ntim, CG. (2020). The value of discretion in Africa: Evidence from acquired intangible assets under IFRS 3. International Journal of Accounting.
[Journal article]Authored by: Ehalaiye, O.
Ehalaiye, D., Botica Redmayne, N., & Laswad, F. (2020). Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets. Public Money and Management.
[Journal article]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Ehalaiye, D., Laswad, F., Botica Redmayne, N., Stent, W., & Cai, L. (2020). Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users. Australian Accounting Review. 30(1), 52-64
[Journal article]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F., Stent, W.
Botica Redmayne, N., Laswad, F., & Ehalaiye, D. (2019). Evidence on the costs of changes in financial reporting frameworks in the public sector. Public Money and Management.
[Journal article]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Akande, JO., Kwenda, F., & Ehalaiye, D. (2018). Competition and commercial banks risk-taking: evidence from Sub-Saharan Africa region. Applied Economics. 50(44), 4774-4787
[Journal article]Authored by: Ehalaiye, O.
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: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Moses, O., Ehalaiye, D., Maimako, S., & Fasua, K. (2018). Consequences of the Treasury Single Account Policy on the Wealth of Nigerian Commercial Banks’ Shareholders. Emerging Markets Finance and Trade. 54(9), 2078-2092
[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.

Report

Laswad, F., Stent, W., Botica Redmayne, N., Cai, L., & Ehalaiye, D. (2017). Information and assurance needs of users of tier 2 for-profit entity financial reports. External Reporting Board (XRB).
[Commissioned Report]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F., Stent, W.

Conference

Ehalaiye, D., Redmayne, NB., & Laswad, F.(2021). Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets.. Paper presented at the meeting of Public Money and Management
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Botica Redmayne, N., Ehalaiye, D., Zahir-Ul-Hassan, M., & Greiling, D.Public Private Partnerships (PPPs) management and accountability in New Zealand’. . Amsterdam, Netherlands
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O.
Laswad, F., Ehalaiye, D., & Botica Redmayne, N.The impact of IPSAS adoption on public sector financial statements. An analysis of transition notes in the financial statements of public sector entities.. . Amsterdam, Netherlands
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Ehalaiye, D., Botica Redmayne, N., & Laswad, F.Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets.. . Paphos, Cyprus
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Moses, O., Ehalaiye, D., Sorola, M., & Lassou, P.Extractive Resource Accountability in Nigeria. An ‘orders of worth’ perspective. . Dakar, Senegal
[Conference Paper]Authored by: Ehalaiye, O.
Stent, WJ., Botica Redmayne, N., Ehalaiye, D., & Laswad, F.Are financial reports useful? The views of New Zealand public versus private users. . Auckland, New Zealand
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F., Stent, W.
Akande, JO., Kwenda, F., & Ehalaiye, D. (2018, April). Competition and Commercial Banks Risk-Taking: Evidence from Sub-Saharan Africa Region. Presented at 9th Financial Markets and Corporate Governance Conference. Melbourne, Australia.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Stent, W., Ehalaiye, D., Cai, L., 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, New Zealand.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F., Stent, W.
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., Botica-Redmayne, N., & Laswad, F.Financial determinants of local government debt in New Zealand.
[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.

Book

Ehalaiye, D., Botica Redmayne, N., & Laswad, F. (2019). The case of accounting information for infrastructural assets reporting: Local government borrowings and investment choices in the context of moral hazard and local government politics. In A. Cunha, A. Ferreira, MJ. Fernandes, & P. Gomes (Eds.) Financial Determinants in Local Re-Election Rates. (pp. 176 - 201). : IGI Global
[Chapter]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
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.

Other

Tunyi, A., Ehalaiye, D., Gyapong, E., & Ntim, C. (2018, December). IFRS 3, Value Relevance of Acquired Intangible Assets and Institutional Quality.. In Research seminar presentation to the School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand..
[Oral Presentation]Authored by: Ehalaiye, O.

Teaching and Supervision

Teaching Statement

I am an enthusiastic, confident and approachable teacher. My primary objective in any class is to make complex concepts simple and understandable by my students; encourage students to think critically and assist them to learn from the study materials, myself the teacher and their fellow students. I endeavour to set a positive tone that focuses on student success and encourage students’ engagement in the course involved. I enjoy teaching and have had the benefit of seeing my students grow from novices of complex accounting problems, to prolific problem solvers in the various courses I have taught. The opportunity to see this is a great privilege that I treasure and work assiduously to attain. 

Courses Coordinated

  • 110.209 Intermediate Financial Accounting
  • 110.309 Advanced Financial Accounting

Graduate Supervision Statement

I am happy to work with PhD students and assist them in achieving their research objectives. My research areas which include financial accounting and reporting, auditing, public sector accounting and accounting in emerging markets are interesting, topical and have great potential for accounting doctoral students to research. I endeavour to give time and energy to my students and have a very open-door policy to students' concerns and assist with challenges through the PhD journey.  I have received many positive feedbacks about my approach to supervision and would welcome opportunities to supervise new PhD candidates. 


Dr Dimu Ehalaiye is available for Masters and Doctorial supervision.

Summary of Doctoral Supervision

Position Current Completed
Co-supervisor 2 0

Current Doctoral Supervision

Co-supervisor of:

  • Joy Dabel-Moses - Doctor of Philosophy
    Information needs of users of public sector entities' financial reports
  • Biodun Omidiji - Doctor of Philosophy
    Internal Audit Function Monitoring Effects on Loan Losses in Microfinance Institutions (MFIs).