Please wait...


Dr. Eme Joel Efiong




Senior Lecturer


[email protected]

About Dr. Eme Joel Efiong

Eme Joel Efiong is a lecturer in the department of Accounting in the faculty of Management Sciences, in the University , Nigeria where she presently serves as the Sub dean in the faculty.and Academic Adviser in the Department of Accounting. Obtained her B.Sc and M.Sc from the University of Calabar in 1998 and 2004 respectively. She dragged a Ph.D from DE Montfort University in England in 2014. She is a member of the Academic of Management Nigeria She has a flair in teaching auditing and forensic accounting, financial accounting and cost and management accounting and ethical conduct is a way of life. She is well published in peer reviewed Journals Locally and Internationally. She is an elder with the Presbyterian Church of Nigeria.

S/N Qualification School Atttended Started Finished
FSLCUniversity of Calabar Staff School, Calabar, Cross River State19811985
SSCEHoly Child Secondary School, Calabar, Cross River State, Nigeria19861991
B.Sc AccountingUniversity of Calabar, Calabar, Cross River State, Nigeria19941998
M.Sc Accounting University of Calabar, Calabar, Cross River State, Nigeria20012004
Ph.D Forensic AccountingDeMontford University, Leicester, England20102014

S/N Publication
Joshua, M. U., Efiong, E. J., & Imong, N. R. (2019). Effect of corporate governance on financial performance of listed deposit money banks in Nigeria. Global Journal of Social Sciences 18 (1), 107-118.
Efiong, E. J., & Ejabu, F. E. (2018). Effects of discretion accruals on stock prices of quoted manufacturing companies in Nigeria. Account and Finance Management Journal, 3(1), 1271-1276.
Efiong, E. J., Ayuk, E. I., & Imong, N. R. (2018). Effects of Exchange Rate Fluctuations on Foreign Direct Investment in Nigeria between 2001 And 2015. Financial Management Journal, 3(1), 1277-1284
Bassey, B. E., & Efiong, E. J. (2018). Determinants of Taxable Capacity in Nigeria. International Journal of Management Science and Business Administration, 4(6), 42-51.
Efiong, E. J., Bassey, B. E., Osadim, E. O. & Onyeogaziri, U. R. (2018). Audit Procedures in an Electronic Data Processing Environment: A Study of Selected Audit Firms in Nigeria. Journal of Accounting and Financial Management, 4(1), 1-9.
Efiong, E. J., Bassey E. B, Akum, A. H & Asuquo, C. B. D. (2017). The effects of audit evidence on the audit report of commercial banks in Nigeria. Asian Journal of Business and Management, 5(6), 183-189.
Efiong, E. J., Otuagoma, F. O., Effiong, C., & Ugbaja, D. C. (2017). Forensic Accounting Education in Nigeria: The Perspectives of Academics, Sch J Econ Bus Manag, 4(11), 773-786.
Efiong, E. J., Effiong, C., Inyang, I. O., & Ugbajah, D. C. (2017). Opinion and behavior of Nigerian undergraduate students towards forensic accounting for fraud prevention and detection. Scholars Journal of Economics, Business and Management, 4(11), 787-798.
Efiong, E. J., Inyang, E. & Effiong, C. (2016). Underlying Dimensions of the Hindrances to the Application of Forensic Accounting Techniques in Nigeria. International Journal of Business and Management; 11(3), 173-178
Efiong, E. J., Inyang, I. O., & Joshua, A. (2016). Effectiveness of the mechanisms of fraud prevention and detection in Nigeria. Advances in Social Sciences Research Journal, 3(3), 206-217
Efiong, J., Efiong, E. J., & Ogba, A. O. (2016). The Distribution of Automated Teller Machine (ATM) in Calabar Metropolis, Cross River State, Nigeria. Scholars Journal of Economics, Business and Management, 3(7), 347-359
Efiong, E. J., Inyang, I. O., Mbu-Ogar, G. & Inyang E. (2016). Accountants’ Behavioural Intention to Use Forensic Accounting Techniques for Fraud Prevention and Detection in Nigeria. Scholars Journal of Economics, Business and Management, 3(7), 364-381
Effiok, S. O., Usoro, A. A. & Efiong, E. J. (2015). The implications of accounting information and corporate strategic management on organizational performance. Annals of Humanities and Development Studies, 6(1), 130-141.
Efiong, E. J., Usang, O. U. E., Inyang, I. O., & Effiong, C. (2013). Corporate social responsibility in small and medium scale enterprises in Nigeria: An example from the hotel industry. International Journal of Business and Management, 8(14), 119-126.
Efiong, E. J., Crowther, D., Usang, O. U. E. & Inyang, I. O. (2012). No accounting for fraud: Governance and forensic accounting. Multi-disciplinary Journal of Research and Development Perspectives, 1(1), 175-184.
Efiong, E. J. & Crowther, D. (2012).The enforcement of forensic accounting in Africa. Proceedings of 2nd Organisational Governance Conference. OGC 2012, Rabat, Morocco, 29 - 33
Efiong, E. J. (2012). Forensic Accounting Education: An Exploration of Level of Awareness in Developing Economies - Nigeria as a case study, International Journal of Business and Management, 7(4), 26 - 34.
Jeremiah, M., Etim, R. S. & Efiong, E. J. (2009). Financial liberalization of financial assets in Nigeria: Empirical analysis of the impact. The International Journal Series on Tropical Issues, 10(2), 124-136

S/N Grant Currency/Amount Grantor Date
Tetfund Educational GrantNaira 14,700,000Tetfund2010-10-20

S/N Conference Description Started Finished
American Accounting Association 2nd Annual AAA Forensic and Investigative Accounting Section Research Conference between at New Orleans, LA, United States of AmericaForensic Accounting Education: an Exploration of Level of Awareness in Developing Economies - Nigeria as a Case Study2011-03-252011-03-26
1st Organisational Governance Conference (De Montfort University, UK) Corporate Social Responsibility in Small and Medium Scale Enterprises in Nigeria: an Example from the Hotel Industry2011-09-152011-09-16
2ndOrganisational Governance Conference (Rabat, Morocco). The enforcement of forensic accounting in Africa2012-09-142012-09-15