羞羞视频

Dr Dimu Ehalaiye staff profile picture

Contact details +6469519020

Dr Dimu Ehalaiye BSc, MBA, PhD, CA, FHEA

Senior Lecturer in Accountancy

Doctoral Supervisor
School of Accountancy

His current research interests focus on financial accounting and reporting, accounting in financial institutions, accounting in emerging markets, auditing, accounting standards setting and public sector accounting. His research has been published in prominent journals like Financial Accountability & Management, The International Journal of Accounting, Meditari Accountancy Research, Pacific-Basin Finance Journal, Economics of Transition and Institutional Change, Applied Economics, Public Money and Management, Emerging Markets Finance and Trade, International Journal of Accounting and Information Management, Australian Accounting Review and Pacific Accounting Review.

He is also a chartered accountant member of the Chartered Accountants Australia and New Zealand (CA ANZ), and currently serves on the local committee of CA ANZ in the Manawatu region. Outside of work, he is a keen sports and current affairs observer and analyst.

 

Dimu is a Senior Lecturer in Accounting at the Palmerston North campus of 羞羞视频, and currently teaches Intermediate and Advanced Financial Accounting at the school. He is very involved in research including doctoral supervision, and has authored several journal publications, book chapters and a commissioned report. He has also served on the Massey Business School (MBS) Board and currently represents the School of Accountancy on the MBS Research Committee. 

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Professional

Contact details

  • Ph: +64 6 951 9020
    Location: BSC 2.20, Business Studies Central
    Campus: Manawatu

Qualifications

  • Bachelor of Science - University of Jos (2003)
  • Master of Business Administration - University of Jos (2008)
  • Doctor of Philosophy - Victoria University (2014)

Fellowships and Memberships

  • Member, Chartered Accountants Australia and New Zealand (Associate Member/Fellow) (2020)
  • Member, Higher Education Academy (Fellow) (2023)

Certifications and Registrations

  • Licence, Co-Supervisor, 羞羞视频
  • Licence, Supervisor, 羞羞视频

Research Expertise

Research Interests

Financial accounting and reporting

Accounting standards setting

Public sector accounting

Auditing

Accounting in emerging markets

Thematics

21st Century Citizenship, Resource Development and Management

Area of Expertise

Field of research codes
Accounting Theory and Standards (150101): Accounting, Auditing and Accountability (150100): Auditing and Accountability (150102): Banking, Finance and Investment (150200): Business and Management (150300): Commerce, Management, Tourism And Services (150000): Corporate Governance and Stakeholder Engagement (150303): Financial Accounting (150103): Financial Institutions (incl. Banking) (150203): International Accounting (150104): Sustainability Accounting and Reporting (150106)

Keywords

Financial accounting and reporting

Accounting standards setting

Public sector accounting

Accounting in emerging markets

Research Outputs

Journal

Ehalaiye, D., Moses, O., Laswad, F., & Botica Redmayne, N. (2024). Local government enterprises climate action: An exploration of New Zealand container seaports' climate-related disclosure practices. Financial Accountability & Management. Forthcoming
[Journal article]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
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Moses, O., Ehalaiye, D., Sorola, M., & Lassou, P. (2024). Extractive sector governance: Does a nexus of accountability render local extractive industries transparency initiatives ineffective?. Meditari Accountancy Research. 32(1), 176-206 Retrieved from https://www.emerald.com/insight/content/doi/10.1108/MEDAR-08-2021-1426/full/html
[Journal article]Authored by: Ehalaiye, O.
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Omidiji, A., Redmayne, NB., Ehalaiye, D., & Gyapong, E. (2024). Internal audit in microfinance institutions- evidence from transitional and developing economies. Economics of Transition and Institutional Change. 32(1), 109-141
[Journal article]Authored by: Botica Redmayne, N., Ehalaiye, O.
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Botica Redmayne, N., Laswad, F., Ehalaiye, D., & Stent, W. (2023). Insights on management commentary in financial reports: the views of users, preparers and auditors. Meditari Accountancy Research. 31(4), 817-840
[Journal article]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F., Stent, W.
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Botica Redmayne, N., Laswad, F., & Ehalaiye, D. (2021). Evidence on the costs of changes in financial reporting frameworks in the public sector. Public Money and Management. 41(5), 368-375
[Journal article]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
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Ehalaiye, D., Tippett, M., & van Zijl, T. (2020). The impact of SFAS 157 on fair value accounting and future bank performance. International Journal of Accounting and Information Management. 28(4), 739-757
[Journal article]Authored by: Ehalaiye, O.
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Tunyi, AA., Ehalaiye, D., Gyapong, E., & Ntim, CG. (2020). The value of discretion in Africa: Evidence from acquired intangible assets under IFRS 3. International Journal of Accounting.
[Journal article]Authored by: Ehalaiye, O.
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Ehalaiye, D., Botica Redmayne, N., & Laswad, F. (2020). Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets. Public Money and Management. 41(2), 88-98 Retrieved from https://www.tandfonline.com/doi/full/10.1080/09540962.2020.1719669
[Journal article]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
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Ehalaiye, D., Laswad, F., Botica Redmayne, N., Stent, W., & Cai, L. (2020). Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users. Australian Accounting Review. 30(1), 52-64
[Journal article]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F., Stent, W.
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Akande, JO., Kwenda, F., & Ehalaiye, D. (2018). Competition and commercial banks risk-taking: evidence from Sub-Saharan Africa region. Applied Economics. 50(44), 4774-4787
[Journal article]Authored by: Ehalaiye, O.
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Ehalaiye, D., Botica-Redmayne, N., & Laswad, F. (2017). Financial determinants of local government debt in New Zealand. Pacific Accounting Review. 29(4), 1-38 Retrieved from https://www.emerald.com/insight/content/doi/10.1108/PAR-11-2016-0104/full/html
[Journal article]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
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Moses, O., Ehalaiye, D., Maimako, S., & Fasua, K. (2018). Consequences of the Treasury Single Account Policy on the Wealth of Nigerian Commercial Banks’ Shareholders. Emerging Markets Finance and Trade. 54(9), 2078-2092
[Journal article]Authored by: Ehalaiye, O.
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Ehalaiye, O. (2009). Pencom and the pension reform act 2004: Reforming the reformer. Journal for Research in National Development. 7(1), 79-81
[Journal article]Authored by: Ehalaiye, O.
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Ehalaiye, OO. (2008). Financing small-scale businesses in Plateau State-the Cooperative Society option. The Nigerian Accounting Horizon. 2(1), 71-90
[Journal article]Authored by: Ehalaiye, O.
Ehalaiye, D., Tippett, M., & van Zijl, T. (2017). The predictive value of bank fair values. Pacific Basin Finance Journal. 41, 111-127
[Journal article]Authored by: Ehalaiye, O.
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Ehalaiye, OO., & Moses, O. (2008). The ATM dimension in Nigerian banking: Issues, challenges and prospects. The Nigerian Accounting Horizon. 2(1), 13-26
[Journal article]Authored by: Ehalaiye, O.
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Ehalaiye, OO. (2008). Auditor independence and confidentiality in Nigeria- The need for legal reform,,. The Nigerian Accounting Horizon. 2(2), 38-51
[Journal article]Authored by: Ehalaiye, O.
Ehalaiye, OO. (2008). Value analysis for cost reduction: A Nigerian application. Journal for Research in National Development (JORIND). 6(2), 9-20 Retrieved from http://www.transcampus.org/JORINDV6Dec2008/JournalsV6NO2Dec20082.html
[Journal article]Authored by: Ehalaiye, O.

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Report

Botica Redmayne, N., White, A., Ehalaiye, D., Ahmad, F., & Stent, W. (2024). Talent in the Accounting and Auditing profession: How to attract and retain the next generation of graduates into accounting and auditing.
[Commissioned Report]Authored by: Ahmad, F., Botica Redmayne, N., Ehalaiye, O., Stent, W.
Botica Redmayne, N., Ehalaiye, O., Ahmad, F., Edeigba, J., & Laswad, F. (2023). Applying Materiality Judgements. SSRN.
[Commissioned Report]Authored by: Ahmad, F., Botica Redmayne, N., Ehalaiye, O.
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Laswad, F., Stent, W., Botica Redmayne, N., Cai, L., & Ehalaiye, D. (2017). Information and assurance needs of users of tier 2 for-profit entity financial reports. External Reporting Board (XRB).
[Commissioned Report]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F., Stent, W.

Book

Redmayne, NB., Laswad, F., & Ehalaiye, D. (2023). Measurement and reporting of heritage assets - Insights from practice in New Zealand. In Measurement in Public Sector Financial Reporting: Theoretical Basis and Empirical Evidence. (pp. 171 - 192).
[Chapter]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
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Ehalaiye, D., Botica Redmayne, N., & Laswad, F. (2019). The case of accounting information for infrastructural assets reporting: Local government borrowings and investment choices in the context of moral hazard and local government politics. In AM. Cunha, A. Ferreira, MJ. Fernandes, & P. Gomes (Eds.) Financial Determinants in Local Re-Election Rates: Emerging Research and Opportunities. (pp. 176 - 201). Hershey, Pennsylvania, United States of America: IGI Global
[Chapter]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
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Ehalaiye, OO. (2008). Financial Statement Analysis. In AM. Bashir (Ed.) Readings in Corporate Finance. Lagos, Nigeria.: UniJos Consultancy Press
[Chapter]Authored by: Ehalaiye, O.

Thesis

Ehalaiye, OO. (2014). An evaluation of the predictive value of bank fair values. (Doctoral Thesis, Victoria University of Wellington, Wellington, NZ)
[Doctoral Thesis]Authored by: Ehalaiye, O.

Conference

Omidiji, A., Ehalaiye, D., Gyapong, E., & Botica Redmayne, N. (2024, July). Internal Audit, Loan Losses, and Financial Performance in Microfinance Institutions - A global evidence. Presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. Auckland, New Zealand.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Ehalaiye, D., Moses, O., Laswad, F., & Botica Redmayne, N.Local government enterprises climate action: An exploration of New Zealand container seaports’ climate-related disclosure practices.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Read Abstract: abstract icon
Moses, O., Ehalaiye, D., Sorola, M., & Lassou, P.(2024). Extractive sector governance: does a nexus of accountability render local extractive industries transparency initiatives ineffective?. Paper presented at the meeting of Meditari Accountancy Research
[Conference Paper]Authored by: Ehalaiye, O.
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Ahmad, F., Muhammad, I., Ehalaiye, D., & Laswad, F.(2023, December). Is bigger better? Post merger transport performance evaluation of Auckland Council. .
[Conference]Authored by: Ahmad, F., Ehalaiye, O., Laswad, F., Muhammad, I.
Ehalaiye, D., Moses, O., Laswad, F., Botica Redmayne, N., & Ehalaiye, O. (2023, November). Local government enterprises climate action: An exploration of New Zealand container seaports climate-related disclosure practices. Presented at 17th New Zealand Management Accounting Conference. Lincoln University, Christchurch.
[Conference Oral Presentation]Authored by: Ehalaiye, O., Laswad, F.

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Ehalaiye, D., Moses, O., Laswad, F., & Botica Redmayne, N.Local government enterprises climate action: An exploration of New Zealand container seaports climate-related disclosure practices. . Tokyo, Japan
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Ehalaiye, D., Moses, O., Laswad, F., & Botica Redmayne, N.Local government enterprises climate action: An exploration of New Zealand container seaports climate-related disclosure practices. . Gold Coast, Australia
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Ehalaiye, O., Tripe, D., & Ahmad, F.Property Prices, Loan-to-Value Ratios, and Loan Loss Provisioning Practices of New Zealand Banks. . Victoria University of Wellington, Wellington, New Zealand
[Conference Paper]Authored by: Ahmad, F., Ehalaiye, O.
Ehalaiye, D., Moses, O., Laswad, F., & Botica Redmayne, N.Local government enterprises climate-related disclosure practices: An exploration of New Zealand container seaports. . Berlin, Germany
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Ehalaiye, D., Ahmad, F., & Tripe, D.Property Prices, Loan-to-Value Ratios, and Loan Loss Provisioning Practices of New Zealand Banks. . AUT, Auckland
[Conference Paper]Authored by: Ahmad, F., Ehalaiye, O.
Omidiji, A., Botica Redmayne, N., Ehalaiye, D., & Gyapong, E.Determinants of the Internal Audit Function in Microfinance Institutions – A Global Evidence. . Online
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O.
Omidiji, A., Botica Redmayne, N., Ehalaiye, D., & Gyapong, E.“Determinants of the Internal Audit Function in Microfinance Institutions- A Global Evidence”. . Online- Melbourne, Australia
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O.
Ehalaiye, D., Redmayne, NB., & Laswad, F.(2021). Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets.. Paper presented at the meeting of Public Money and Management
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Read Abstract: abstract icon
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Botica Redmayne, N., Ehalaiye, D., Zahir-Ul-Hassan, M., & Greiling, D.Public Private Partnerships (PPPs) management and accountability in New Zealand’. . Amsterdam, Netherlands
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O.
Laswad, F., Ehalaiye, D., & Botica Redmayne, N.The impact of IPSAS adoption on public sector financial statements. An analysis of transition notes in the financial statements of public sector entities.. . Amsterdam, Netherlands
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Ehalaiye, D., Botica Redmayne, N., & Laswad, F.Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets.. . Paphos, Cyprus
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Moses, O., Ehalaiye, D., Sorola, M., & Lassou, P.Extractive Resource Accountability in Nigeria. An ‘orders of worth’ perspective. . Dakar, Senegal
[Conference Paper]Authored by: Ehalaiye, O.
Stent, WJ., Botica Redmayne, N., Ehalaiye, D., & Laswad, F.Are financial reports useful? The views of New Zealand public versus private users. . Auckland, New Zealand
[Conference Paper]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F., Stent, W.
Read Abstract: abstract icon
Akande, JO., Kwenda, F., & Ehalaiye, D. (2018, April). Competition and Commercial Banks Risk-Taking: Evidence from Sub-Saharan Africa Region. Presented at 9th Financial Markets and Corporate Governance Conference. Melbourne, Australia.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Stent, W., Ehalaiye, D., Cai, L., Laswad, F., & Botica Redmayne, N. (2017, November). Who uses financial reports and what are their information needs? A structured literature review. Presented at Auckland Region Accounting (ARA) Conference. Auckland, New Zealand.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F., Stent, W.
Botica Redmayne, N., Ehalaiye, D., & Laswad, F. (2017). Financial Determinants of Local Government Debt Financing in New Zealand. 2017 The Accounting and Finance Association of Australia and New Zealand Annual Conference,. : 2017 The Accounting and Finance Association of Australia and New Zealand Annual Conference,
[Conference Paper in Published Proceedings]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Read Abstract: abstract icon
Ehalaiye, D., Botica-Redmayne, N., & Laswad, F.Financial determinants of local government debt in New Zealand.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Read Abstract: abstract icon
20
Ehalaiye, D., Tippett, M., & van Zijl, T. (2017, April). SFAS 157 and the predictive value of bank fair values. Presented at Financial Markets and Corporate Governance Conference 2017. Wellington, New Zealand.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Ehalaiye, D., Tippett, M., & van Zijl, T. (2016, March). The Predictive Value of Bank Fair Values. Presented at 7th Financial Markets and Corporate Governance Conference. Melbourne, Australia.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Ehalaiye, D., Tippett, M., & van Zijl, T. (2016, November). SFAS 157 and the Predictive Value of Bank Fair Values. Presented at TWENTY-EIGHTH ASIAN-PACIFIC CONFERENCE ON INTERNATIONAL ACCOUNTING ISSUES. Maui, Hawaii, USA.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Ehalaiye, D., Tippett, M., & van Zijl, T. (2016, September). SFAS 157 and the Predictive Value of U.S Bank Fair Values. Presented at Eighth Annual Quantitative Accounting Research Symposium and Consortium. Wellington.
[Conference Oral Presentation]Authored by: Ehalaiye, O.
Moses, O., Ehalaiye, D., Fasua, KO., & Maimako, SS. (2016). Consequences of treasury single account policy on Nigerian commercial banks shareholder' wealth. (pp. 58 - 59). , African Accounting and Finance Association Conference 2016
[Conference Abstract]Authored by: Ehalaiye, O.
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Ehalaiye, D., Tippett, M., & van Zijl, T. (2016). The Predictive Value of Bank Fair Values. (pp. 72 - 72). , 2016 AFAANZ Conference (Accounting & Finance Association of Australia and New Zealand) Australia: AFAANZ
[Conference Abstract]Authored by: Ehalaiye, O.
Read Abstract: abstract icon
Ehalaiye, OO. (2012, July). An evaluation of the predictive value of bank fair values. Presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ) Doctoral Colloquium
[Conference Oral Presentation]Authored by: Ehalaiye, O.

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Other

Tunyi, A., Ehalaiye, D., Gyapong, E., & Ntim, C. (2018, December). IFRS 3, Value Relevance of Acquired Intangible Assets and Institutional Quality.. In Research seminar presentation to the School of Accounting and Commercial Law, Victoria University of Wellington, New Zealand..
[Oral Presentation]Authored by: Ehalaiye, O.

Teaching and Supervision

Teaching Statement

I am an enthusiastic, confident and approachable teacher. My primary objective in any class is to make complex concepts simple and understandable by my students; encourage students to think critically and assist them to learn from the study materials, myself the teacher and their fellow students. I endeavour to set a positive tone that focuses on student success and encourage students’ engagement in the course involved. I enjoy teaching and have had the benefit of seeing my students grow from novices of complex accounting problems, to prolific problem solvers in the various courses I have taught. The opportunity to see this is a great privilege that I treasure and work assiduously to attain. 

Contact Supervisor

Graduate Supervision Statement

I am available and pleased to work with PhD students and assist them in achieving their research objectives. My research areas which include financial accounting and reporting, auditing, public sector accounting and accounting in emerging markets are interesting, topical and have great potential for accounting doctoral students to research. I endeavour to give time and energy to my students and have a very open-door policy to students' concerns and assist with challenges through the PhD journey.  I have received many positive feedbacks about my approach to supervision and would welcome opportunities to supervise new PhD candidates. 


Dr Dimu Ehalaiye is available for Masters and Doctorial supervision.

Summary of Doctoral Supervision

Position Current Completed
Main Supervisor 1 0
Co-supervisor 1 2

Current Doctoral Supervision

Main Supervisor of:

  • Fuying Wei - Doctor of Philosophy
    The influence and challenge of academic independent directors on accounting conservatism in China

Co-supervisor of:

  • Aramide Sanusi - Doctor of Philosophy
    Quality of Universities Sustainability Reporting: Evidence from New Zealand

Completed Doctoral Supervision

Co-supervisor of:

  • 2024 - Joy Dabel-Moses - Doctor of Philosophy
    PUBLIC SECTOR ENTITIES鈥� REPORTING OBJECTIVES, USERS AND INFORMATION CONTENT: AN EXPLORATION OF PREPARERS鈥� AND REGULATORS鈥� PERSPECTIVES
  • 2022 - Abiodun Omidiji - Doctor of Philosophy
    Determinants and Effects of Internal Audit Function in Microfinance Institutions - A Global Evidence.

Media and Links

Other Links

  • - Google Scholar citations
  • - Research Gate profile
  • - ORCID