TITLE: PROFESSOR.

NAME: OLATUNDE JULIUS OTUSANYA

POSITION: PROFESSOR

EDUCATIONAL/TRAINING:

A. Personal Statement

Olatunde Julius OTUSANYA, PhD is a Professor of Accounting and Taxation, the current Head of Department of Accounting and former Coordinator, MBA Programme at the University of Lagos. He obtained his Master’s and Doctoral degrees in Accounting from University of Lagos and University of Essex, UK respectively. He is a Fellow of the Institute of Chartered Accountants of Nigeria (FCA), the Chartered Institute of Taxation of Nigeria (FCTI) and Member of Nigerian Institute of Management, Chartered (MNIM) and Associate Member of Chartered Institute of Stockbrokers (ACS). He is a member of the Indirect Tax Faculty, of the Chartered Institute of Taxation of Nigeria (CITN) and member of the Strategy and Performance Tracking Committee, of the Institute of Chartered Accountants of Nigeria (ICAN), Julius, served as Tax Appeal Commissioner at the Tax Appeal Tribunal – South-South Zone, Nigeria (2018-2024). Julius facilitates on the University of Lagos Business as the team lead for Corporate Financial Reporting, Global Accounting and Taxation, CITN Tax Academy Executive Courses. He has supervised a number of PhDs and examined several PhD theses. He is a reviewer for both local and international journals which include African Multidisciplinary Tax Journal (AMTJ), Critical Perspectives on Accounting, Journal of Accountancy, Business and the Public Interest, Accounting, Auditing and Accountability Journal, Journal of Accounting in Emerging Economy, Sustainability Accounting, Management & Policy Journal, and International Journal of Contemporary Accounting Issues (IJCAI). He has published several articles and Monographs. Julius’s research focuses on critical accounting areas of taxation and tax management issues, financial crime, and accountability, role of professionals, corporate social responsibility, corporate governance and ethics. His research utilises sociological and political economy theories to explore accounting and accountability issues in understanding the role of multinational companies, the professionals, the political elites and offshore financial centers in unethical practices with particularly emphasis on tax evasion, tax avoidance, corruption and financial crime which undermines the socio-political economy development in developing countries. He has to his credit two monographs on taxation and financial accounting. He also has a several articles in books of readings and in local and international journals. He has received several research grants and awards.

B. Positions, Scientific Appointments, and Honours

• Associate Editor (Taxation & International Taxation) – Journal of Applied Accounting Research

• Commissioner – Tax Appeal Tribunal, South-South Zone, Benin, Edo State 2018-2024

• Commonwealth Fellow 2013 (3 Months Fellowship at the University of Essex, UK.

• Commonwealth Scholar 2006-2010 for Ph. D. at the University of Essex, UK

• Associate Editor,

• External Assessorship, Department of Accountancy, University of Johannesburg, South Africa

• Editorial Board member of several International Accounting Journals

C. Selected Most Recent Publications/Contributions to Knowledge

1. Aisien, P., Otusanya, O. J. & David, Ala-Peters (2024). Tax Revenue Mobilization and Infrastructural Development in Nigeria. Global Journal of Accounting, 10(1), 40-61

2. Otusanya, O. J., Liu J. & Lauwo, S. G. (2023). Influence of Tax Dodging on Tax Justice in Developing Countries: Some Theory and Evidence from Sub-Saharan Africa. Journal of Financial Crime, 30(2), 332-360, https://dio.org/10.1108/JFC-01-2022-0012

3. Otusanya, O. J. and Adeyeye, G. B. (2022). The Dark Side of Tax Havens in Money Laundering, Capital Flight and Corruption in Developing Countries: Some Evidence from Nigeria. Journal of Financial Crime, 29(1), 62-100, https://doi.org/10.1108/JFC-02-2021-0044

4. Lauwo, S. G., Kyriacou, O. & Otusanya, O. J. (2020). When Sorry is Not an Option – CSR Reporting and ‘Face Work’ in a Stigmatised Industry: A Case Study of Barrick (Acacia) Gold Mine in Tanzania, Critical Perspectives on Accounting, 71, September 102099 https://doi.org/10.1016/j.cpa.2019.102099 – Elsevier, Science Direct.

5. Oboh, C. S., Ajibolade, S. O. & Otusanya, O. J. (2020). Ethical Decision-Making among Professional Accountants in Nigeria: The Influence of Ethical Ideology, Work Sector, and Types of Professional Membership, Journal of Financial Reporting and Accounting, 18(2), 389-422. https://doi.org/10.1108/JFRA-09-2019-0123

D. Collaborations/Networks

1. Guest Editors: Special Issue (Forthcoming) on Qualitative Research in Accounting Navigating Dichotomies through Alternative Knowledge in the Academia Revista Latinoamericana de Administración with colleagues from Canada –

Marcela Porporato, York University, Ontario, Canada

Fernanda Sauerbronn, Universidade Federal do Rio de Janeiro, Brazil

Daniela Senkl, University of Guelph, Ontario, Canada.

2. Discussant: 9^th Qualitative Accounting Research Symposium, Qualitative Research and the Process of (dis-)locating Silence and Secrecy, held from Wednesday, November 27, 2023 to Friday, November 29, 2024 at the University Guelph, Ontario, Canada.

3. Discussant – Accounting at the Crossroads of Democracy – 8^th Qualitative Accounting Research Symposium (QARS) at the Second Student Centre, 15 Library Lane, York University, Toronto, Canada, November 22-24, 2023.

4. Discussant – 7th Qualitative Accounting Research Symposium (QARS) at the LANG School of Business and Economics, University of Guelph, Ontario, Canada, November 23-25, 2022.