Profile Information

Akpan Dorathy Christopher

Lecturer I

Basic Information

  • Akpan Dorathy Christopher
  • 08036056169
  • dorathyakpan@aksu.edu.ng
  • Lecturer I
  • Accounting
  • Academic Staff

Profile


Dr. (Mrs.) Dorathy Akpan specializes in corporate reporting. She obtained her Ph.D., M.Sc. and B.Sc. degrees all in Accounting from the University of Calabar. Her schorlarship spans well above five years. She has taught many courses at the undergraduate and postgraduate levels. She also lectures at the Institute of Chartered Accountants of Nigeria (ICAN), Uyo Study Centre. Dr. Dorathy has over twenty publications in local and international Journals to her credit. She is currently a lecturer in the Accounting department. 



Research Area


1. Corporate Reporting
2. Taxation

Publications


PUBLICATIONS
 
Akpan, D. C. (2014). The Impact of human resources valuation on Corporate Performance. Sophia: An African Journal of Philosophy and Public Affairs, 15(1), 49 - 56. 
 
Emenyi, E. O., Beredugo, S. B. & Akpan, D. (2016). Environmental Cost Accounting and the cost of environmental damages on Stakeholder Wellbeing in Nigeria’s South South geo-political zone.  AKSU Journal of Social and Management Sciences, 1(2), 170-177.
 
Effiong, S. A., Akpan, D. C. & Egbai, E. (2017). Influence of cultural capital on investors understanding of financial statements: A correlative evaluation. IOSR Journal of Humanities and Social Science, 22(10), 32- 41. 
 
Oti, P. A., Effiong, S. A. & Akpan, D. C. (2017). Accounting Perspective of Environmental footprint of the oil and gas industry in the South South region of Nigeria.  Journal of Accounting and Financial Management, 3(3), 1-10.  
 
Akpan, D. C. & Emenyi, E. O. (2018). The effect of Fiscal responsibility Acts on corruption in Nigeria AKSU Journal of Social and Management Sciences, 1(6&7), 98-111.
 
Akpan, D. C. & Akinninyi, P. A. (2019). Earnings Management and Financial performance in  Nigeria. Journal of Business and economy.  University of Port Harcourt, 11(1), 28-30.
 
Akpan, D. C. & Akinninyi, P. A. (2019). Audit quality and good governance in Akwa Ibom State. Uniport Journal of Accounting and Business, 6(2), 1-22.
 
Uwah, U. E. & Akpan, D. C. (2019). Creative accounting practice and investment: Implications for the shareholders in public companies.  International Journal of Finance and Management in practices, 7(1), 1-19. 
 
Akpan, D. C. & Akinninyi, P. A. (2019). Effect of intellectual capital on value creation and bank’s performance. AKSU Journal of Management Sciences, 4(2), 46-69. 
 
Effiong, S. A., Oti, P. A. & Akpan, D. C. (2019). Triple bottom line reporting and shareholder’s value in oil and gas marketing firms in Nigeria.  Academy of Accounting and Financial studies Journal 23(5), 1528-2635.
 
Akpan, D. C., Isaac, N. E. & Otung, A. U. (2019). Net Asset per share and Stock market prices of Deposit Money Banks in Nigeria.     
 
Akpan, D. C. & Nsentip, E. B. (2020). Audit committee attributes and qualitative financial reporting: Implication for Nigerian Banking Sector. INOSR Applied Sci ences 6(1), 11-22. 
 
Akpan, D. C. & Otung, A. U. (2020). Intellectual capital efficiency and economic value added. The Nigerian banking industry perspective.  INOSR Arts and Humanities 6(1), 57-68.
 
Undie, I. G., Akpan, D. C. & Sezuo, A. H. (2020). Impact of tax planning and tax incentives on profitability of companies in Free Trade Zones.  IOSR Journal of Business and Management, 22(6), 26-8.
 
Emenyi, E., Akpan, D. C. & Okon, I. (2020). The moderating role of Agency Theory on CEO Attributes and Firm value: Implication on consumers goods firm in Nigeria.  FUO Quarterly Journal of Contemporary resource, 8(1), 17-
30.
Akpan, D. C. & Emenyi, E.O. (2020). Effect of triple bottom line reporting on financial and operating performance: Implications for Nigeria oil and gas sector. FUO Quarterly Journal of Contemporary Research.
 
Akpan, D. C. & Nsentip, E. B. (2021). Lean accounting and waste management of Nigerian Breweries. An empirical analysis. Aksu Journal of Administration and Corporate Governance, 1(1), 101-111.
 
Akpan, D. C. & Simeon, U. J. (2021). Corporate sustainability Disclosures and cash flow return on investment of shareholders of oil and gas companies in Nigeria. International Journal of Innovative Finance and Economics Research,  9(3), 111-124.