Name
Dr. Obal Usang Edet Usang
DepartmentAccounting
DesignationSenior Lecturer
EmailAbout Dr. Obal Usang Edet Usang
Dr. Obal U. E. Usang is a chartered Accountant and researcher with special interest in audit and taxation. She holds a Doctor of Philosophy in Accounting. She is a fellow of the Institute of Chartered Accountants of Nigeria and an Associate of the Chartered Institute of Taxation of Nigeria. She is also a member of the Nigeria Accounting Association (NAA). Dr Usang is a Senior Lecturer in the department of Accounting, University of Calabar where she is involved in the training of young accountants and undertaking research into audit and taxation. She is well vest in Research. She has been the Chairman of Faculty Research Committee in her faculty till date. Also, Usang has served as member of the Technical, Research and public Policy Committee of the Institute of Chartered Accountants of Nigeria for some years. Bringing in more than ten years of experience, she has been involved in coaching young academics on survey research in business. She is the immediate past head of the Department of Accounting, Faculty of Management Sciences, University of Calabar.
| S/N | Qualification | School Atttended | Started | Finished |
|---|---|---|---|---|
| First School Leaving certificate (FSLC) | Presbyterian Primary School, Assiga | 1982 | 1987 delete_forever | |
| Senior School Certificate Examination (S.S.C.E ) | Randle Secondary School, Apapa Lagos | 1988 | 1993 delete_forever | |
| BSc. Accounting | University of Calabar | 1997 | 1999 delete_forever | |
| MSc. Accounting | University of Calabar | 2004 | 2007 delete_forever | |
| Associate Chartered Accountant (ACA) | Institute of Chartered Accountants of Nigeria | 2008 | 2008 delete_forever | |
| Ph.D. Accounting | University Utara Malaysia | 2013 | 2016 delete_forever | |
| Fellow Chartered Accountant (FCA) | Institute of Chartered Accountants of Nigeria | 2018 | 2018 delete_forever | |
| Member, Nigeria Accounting Association (MNAA) | Nigeria Accounting Association | 2020 | 2020 delete_forever | |
| Associate, Chartered Taxation Institute (ACTI) | Chartered Institute of Taxation of Nigeria | 2021 | 2021 delete_forever |
| S/N | Publication |
|---|---|
| Obara, L., Usang, O. U. E., Oyewo, B. et al (2019). Regulatory framework of corporate reporting in Nigeria in F. K. Emeni, t. O. Asaolu, S. O. Ajibolade & A. O. Arowoshegbe (Eds), Accounting: A book of Readings (pp. 540-562). Lagos: Diamond Prints and Design Limited. | |
| Usang, O. U. E., & Salim, B. (2018). The relationship between institutional environment, internal audit and performance of local governments in Nigeria. International Journal of Accounting and Finance, 7(2),120-147. | |
| Oti, P. A., & Usang, O. U.E. (2018). Effect of voluntary assets and income declaration scheme knowledge, detection rate on VAIDS compliance: Evidence from cross River State. Journal of Taxation and Economic Development, 17(2), 35-45. | |
| Usang, O. U. E., & Salim, B. (2016). Political interference and local government performance in Nigeria: The moderating role of Internal audit quality. International Journal of Economic Perspectives, 10(4), 111-120 | |
| Usang, O. U. E., & Salim, B. (2016). Local government financial condition and sustainable development of communities in Nigeria. Scholedge International Journal of Management & Development, 3(1), 11-19. | |
| Usang, O. U. E. (2014). Pre-employment screening and occupational fraud in the public sector. The Nigerian Accountant, 47(2), 61-64. | |
| Bassey, B. E., Usang, O. U. E., & Onyah, G. E. (2013). An analysis of the extent of implementation of environmental cost management and its impact on output of Oil and gas companies in Nigeria, (2001-2010). European Journal of Business and Management, 5(1), 110-119. | |
| 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. | |
| Bessong, P. K., Effiok, S. O., & Usang, O. U. E. (2012) Human resource valuation and performance of selected banks in Nigeria. Global Journal of Social Science, 11(2), 133-140. | |
| Effiok, S. O., Ojong, C. M., & Usang, O. U. E. (2012). The implication of occupational fraud and financial abuse on the performance of companies in Nigeria. Interdisciplinary Journal of Contemporary Research in Business, 4(7), 516-533 | |
| 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 | |
| Effiok, S. O., & Usang, O. U. E. (2012). Tax concessions, firm performance and economic growth: Evidence from Calabar Free Trade Zone. LWATI: A Journal of Contemporary Research, 9(4), 1-13. | |
| Usang, O.U.E., and Salim, B. (2016). Performance effects of internal audit characteristics and relationships in Nigerian local governments. Mediterranean Journal of Social Sciences, 7(3), 110-117. | |
| Usang, O. U. E., and Salim, B. (2016). Dimensions of internal audit quality and performance of local governments in Nigeria. Asian Social Science, 12(4), 28-36. | |
| Usang, O.U.E., Agbor, J.E., and Dandago, K.I. (2016). The case for accounting ethics education in Nigerian universities. Journal of Business Ethics Education, 13, 5-18. |
warning No Result For Grants Received.
| S/N | Conference | Description | Started | Finished |
|---|---|---|---|---|
| International Conference on Accounting Studies (ICAS), Johor Bahru, Malaysia | A conceptual perspective of internal audit quality and local government performance. | 2015-08-17 | 2015-08-20 | |
| 3rd International conference on Business Strategy and Social Sciences Langkawi, Malaysia | Political interference and local government performance in Nigeria: The moderating role of internal audit quality | 2015-10-03 | 2015-10-04 | |
| 4th Annual International Conference on Accounting and Finance, Covenant University, Ota, Ogun State, 18-20 April 2018 | Institutional internal audit environment and local government performance in Nigeria: Issues and challenges | 2018-04-18 | 2018-04-20 | |
| 8th International Conference of Accounting and Finance Research Association, University of Calabar | Whistle blowing intention among accounting students: A study of University of Calabar | 2018-11-04 | 2018-11-06 | |
| 10th International Conference of Accounting and Finance Research Association, University of Nigeria, Enugu Campus, Enugu State | Effect of chief executive characteristics on financial reporting quality | 2020-11-01 | 2020-11-04 | |
| 3rd Annual International Academic Conference on Taxation, Igbinedion University, Okada, Edo State | Effect of tax administration and tax payer education on tax compliance behaviour | 2020-11-09 | 2020-11-11 |