TITLE (PROF/DR/): DR.

NAME: COLLINS SANKAY OBOH

POSITION: SENIOR LECTURER                                         SPECIALISATION: ACCOUNTING ETHICS, FRAUD THEORY, SOCIAL AND SUSTAINABILITY REPORTING; AND FORENSIC ACCOUNTING

EDUCATION/TRAINING (Begin with Bachelor’s degree or other initial professional education, such as nursing, include postdoctoral training and residency training if applicable. Add/delete rows as necessary.)

 Personal Statement

I am a senior lecturer at the University of Lagos, a Chevening Scholar, an ACU Research Fellow, a fraud theorist and analyst, an ethicist, and a moral development expert. I am a research enthusiast who is committed to promoting academic integrity and excellence among young people. As an associate chartered accountant of the Institute of Chartered Accountants of Nigeria (ICAN) and a member of the Audit, Investigations, and Forensic Accounting Faculty, I am interested in neutralizing fraud and corruption in both private and public institutions. My research focuses on fraud, corruption, ethics, sustainability reporting, corporate social responsibility (CSR), and the moral development of professional accountants. My ultimate goal is to translate my research into scalable solutions and training models that address fraud problems in Africa and the world at large.

Positions, Scientific Appointments, and Honours

• Scholar, Association of Commonwealth Universities (ACU), United Kingdom, 2025.
• Associate Editor, Journal of Sustainability Reporting and Accounting, IECE, 2025
• Member, Editorial Board, Babcock University Business School, Babcock university, Nigeria, 2025.
• Managing Editor, global Journal of Accounting, Department of Accounting, 2018-2020, 2024 – Date
• Faculty Coordinator, Institute of Continuing Education, University of Lagos, November 2022 – Date.
• Chevening Scholar, Foreign, Commonwealth and Development Office (FCDO), United Kingdom, 2020.
• Journal Reviewer: Journal of Accounting in Emerging Economies (Emerald); Journal of Financial Crime (Emerald), Social Sciences & Humanities Open (Elsevier), Communication and the Public (SAGE), Journal of Financial Reporting and Accounting (Emerald), Asian Journal of Business Ethics (Springer).
• SAGE Research Case Study Author, 2019, 2023.
• 2nd Best PhD Thesis Proposal Presentation at the ICAN PhD Colloquium at the ICAN 3rd Academic Conference on Accounting and Finance, April 19 to 21, 2017.

Selected Most Recent Publications/Contributions to Knowledge

1. Udofia, I.E. & Oboh, C.S. (2025). The effects of financial performance and corporate social responsibility on integrated reporting: The case of listed firms in Nigeria. African Journal of Management, 11(1), 83-103.
2. Oboh, C.S. & Sproat, P. (2024). Ethical ideology and fraud rationalization among future accountants in Nigeria. African Journal of Management, 10(3), 383-406.
3. Oboh, C.S. (2023). Emotional intelligence and fraud tendency: A survey of future accountants in Nigeria. European Journal of Management Studies, 28(1), 3-22.
4. Oboh, C.S. & Omolehinwa, E.O. (2022). Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria. RAUSP Management Journal, 57(2), 131-148.
5. Oboh, 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.

Collaborators/ Networks (International inclusive)

1. Professor Christopher J. Cowton, Huddersfield Business School, University of Huddersfield, Huddersfield, UK.
2.  Dr. Ali Meftah Gerged, Sheffield University Management School, The University of Sheffield, Sheffield, UK.
3. Dr Peter Sproat, Tax Crime Fellow, TaxWatch, York, United Kingdom
4. Dr. Ini Etete Udofia, Department of Accounting, University of Lagos, Lagos, Nigeria
5. Dr. Ahmed Musbah, Department of Accounting, Tobruk University, Libya.