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DEPARTMENT OF ACCOUNTING, LAUTECH.OGBOMOSO.
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Dr. FASINA TAIWO HASSAN
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Male
Faculty: Faculty of Management Sciences
Department: Department of Accounting
Directorate/Unit:

Brief about me

I had been actively involved in the teaching of courses in Accounting, Taxation, Financial Management and Thesis Supervision of undergraduate & postgraduate students. I became an Associate Chartered Accountant in 1994 and was conferred with the Fellowship status in 2008, being the highest level of Accounting Professionalism in Nigeria. I had occupied the position of Head of Department of Accounting as well as the Deputy Dean of the Faculty of Management Sciences of the university. My researches and publications focus specifically on Accounting, Taxation and their linkage with enhancement of Government Fiscal Policies and Corporate Reporting Systems. The line of research interest was motivated by the need for both Government, Individuals and Companies to generate and adequately report on such earned income through the required accounting and reporting policies.

My creative and innovative involvement in teaching and research has also stimulated an enhanced link between the professional accountants in the industry and academics in the university. As a Chartered Accountant, I have made some modest contributions in the field of Accounting and an assessor in Public Sector Accounting and Finance (PSAF) to the Institute of Chartered Accountants of Nigeria (ICAN) professional examinations since 2006, I have been involved, on continuous basis, in the duties of questions, discussion and review, preparation of marking guide, marking and grading of students scripts, recording and arrangement of scores. My mentorship profile has been enhanced as a resource person for Catch Them Young programmes of the Institute of Chartered Accountants of Nigeria designed to encourage young school leavers to embrace accounting as a profession with the ultimate aim of becoming Chartered Accountants.

I had occupied the positions of the General Secretary and Vice-Chairman of ICAN Ogbomoso/Oyo and Districts Society as well as being the pioneer Chairman of ICAN Ogbomoso & Districts Society.

Academic Qualifications
WASC (Division One) 1979
O.N.D Accountancy (Upper Credit) 1982
B.Sc. (Accounting) 2nd Class (Upper Division) 1986
Masters in Business Administration (Finance) 2004
M. Tech Management Science 2009
PhD Financial Management 2014

Professional Qualifications
Member of the Institute of Chartered Accountants of Nigeria, ICAN (Chartered) 1994
Fellow of the Institute of Chartered Accountants of Nigeria, ICAN (Chartered) 2008

Skills
Proficiency in Accounting Software (Microsoft excel, Quickbooks, Freshbooks)
Instructional Design and Learning Management

Interests
Taxation and Financial Reporting

Languages
English
Yoruba

List of Publications

PUBLISHED ARTICLES:

                                                                                                                              

             (i)             Nassar, M. L. and Fasina, H. T. (2005): Impact of Personal Income Tax on Internally

                                     Generated Revenue Performance in Oyo State. International Journal of African Culture and Ideas, 8(1):10-18. NIGERIA

 

            (ii)           Olowookere, J. K., Adepoju, O.I. and Fasina, H. T. (2007): Capital Market Development and Economic Growth in Nigeria (1986- 2006). The Interface, 3(2):69-79. NIGERIA

 

             (iii)          Adewoye, J. O and Fasina, H.T. (2008): An Evaluation of Strategies for Generating       Internal Revenue in Oyo State, Nigeria. Africa Journal of Contemporary Issues, 6(5): 39-44. NIGERIA

 

             (iv)        Idowu Abiola and Fasina, H. T. (2008): Comparative Analysis of Cash Flow Management    in Nigeria Tertiary Institutions. Nigerian Journal of Accounting Research, 4 (2):34-51. NIGERIA

 

        (v)            Fasina, H. T., Ajagbe, J. A. and Adepoju, O. L. (2012): Analysis of Computer Technology on Microfinance bank in Ogbomoso area of Oyo State, Nigeria. European Journal of Social Sciences, 32(3):447-452. (Index Copernicus Value (ICV: 0.981), (http://wwwijst.com/details/HFS). UNITED KINGDOM

 

(vi)       Adepoju, O. I. Ajagbe, F. A. and Fasina, H. T. (2012): The influence of Socio economic    characteristics on small scale enterprises in Ogbomoso Oyo State, Nigeria. European Journal of Social Sciences, 33(1):17-22 (Index Copernicus Value (ICV: 0.981), (http://www.ijst.com/details/HFS). UNITED KINGDOM

 

 

             (vii)    Fasina, H. T., Olowookere, J. K. and Oyedele, K. S. (2012): Effect of Assets profile on Earnings and Shareholders fund performance of leading manufacturing company in Nigeria. Research Journal of Finance and Accounting, 3(10):49-56.  (Index Copernicus Value (ICV: 6.26), (http://iiste.org/journals/index.php/IC/ index). UNITED KINGDOM

 

      (viii)         Onaolapo, A. A., Fasina, H. T. and Adegbite, T. A. (2013): The Analysis of the Effect of Petroleum Profit Tax on Nigerian Economy. Asian Journal of Humanities and Social Sciences, 1(1):1-12. JAPAN

 

            (ix)          Olowookere, J. K. and Fasina, H. T. (2013): Taxpayers Education: A key strategy in achieving voluntary compliance in Lagos state, Nigeria. European Journal of business and management, 5(10): 146-154. (Index Copernicus Value (ICV: 7.17), (http://iiste.org/journals/index.php). UNITED KINGDOM

 

                              (x)         Oladejo, M. O. and Fasina, H. T. (2013): Perceived Benefits and Risks of Electronic Dividend as a Payment Medium in the Nigerian Commercial Banks. International Journal of research in Commerce, IT & Management, 3(6):122-127. (Index Copernicus Value (ICV: 5.09), (http://ijrcm.org.in/it/index/php). POLAND

 

                     (xi)        Onaolapo, A. A. and Fasina, H. T. (2013): An investigation of the effect of VAT

                                 on revenue profiles of South-Western Nigeria. European Journal of Business and Management, 5(3):110-116. (Index Copernicus Value (ICV: 1.23), (http://ijbm.org/journals/index.php/IIFS). UNITED KINGDOM

 

 

 

 

                     (xii)          Fasina, H. T. and Adegbite, T. A. (2014): Empirical Analysis of the Effect of International Financial Reporting Standards (IFRS) Adoption on Accounting Practices in Nigeria. Archives of Business Research, 2(2):1-14.  (Index Copernicus Value (ICV: 90.54), (www.scholarpublishing.org/index). UNITED KINGDOM

 

                  (xiii)     Fasina, H. T. (2014): An Examination of the Revenue Profiles of State Governments in South-  Western Nigeria. International Journal of Economics, Commerce and Management, 2(9):1-11. (Index Copernicus Value (ICV: 7.851) UNITED KINGDOM

 

                     (xiv)         Oladejo, M. O., Fasina, H. T. and Yinus, O. (2016): Socio Economic   factors Influencing Mobile Banking Adoption in the Selected Commercial Banks of Nigeria. International Journal of Financial Management (IJFM), 5(2):17-22. (Index Copernicus Value (ICV: 3.0), (http://www.iaset.us/). INDIA

 

                       (xv)      Fasina, H. T. (2016): An Empirical Investigation of the Determinants of Value Added Tax      (VAT) in Southwestern Nigeria. International Journal of Advances in Management   and Economics, 5(2):105-115. INDIA

 

                       (xvi)   Fasina, H. T. and Oladejo, M. O. (2016): Impact of Value Added Tax (VAT)  Collection        on    Household Consumption Expenditure in South Western Nigeria, International Journal  of Marketing and Technology, 6(4): 1-21. (Index Copernicus Value (ICV: 5.810), (http://www.ijmra.us/). USA

 

                        (xvii)   Fasina, H. T. and Adegbite T. A. (2016): The Assessment of the Impact of Capital Gains Tax on Economic Growth in Nigeria. International Journal in Management and Social Science, 4(8): 161-169. (Index Copernicus Value (ICV: 5.276), (http://www.ijmr.net.in). INDIA

 

                       (xviii)      Oladejo, M. and Fasina, H. T. (2016): An Assessment of the Impact of E-payment Adoption       on Cost Efficiency of Selected Deposits Money Banks. International Journal of Engineering Research and Management (IJERM), 3(9): 1-7. (Index Copernicus Value (ICV: 2.37), (http://www.ijerm.com). INDIA

 

                        (xix)  Fasina, H. T. (2016): Evaluating the Administration of Nigerian Tax System as Key Contributor to Improved VAT Performance in Southwestern Nigeria. International Journal of Financial Management, 5(6): 1-10. (Index Copernicus Value (ICV: 2.4528), (http://www.iaset.us). INDIA

 

                       (xx)         Akanbi, T. A., Fasina, H. T. and Aruwaji, M. A. (2017): Owners’ Perception on   Accounting Information System Adoption: A Case of Small and Medium Enterprises in Nigeria. European Journal of Auditing and Finance Research, 5(11):1-9. UK.

                                   

                       (xxi)         Fasina, H. T., Oladejo, M. A. and Oladejo, H. A. (2017): Does E-Tax Practice Influence State Government Revenue Generation Capacity: Evidence from Ogun State, Nigeria. International Journal of Research in Business and Management, 5(11): 45-52 (Index Copernicus Value (ICV: 2.98). INDIA

 

                        (xxii)        Fasina, H. T. and Aruwaji, A. M. (2018): Effect of Dividend Policy on Stock Price Volatility in Nigeria Stock Exchange. International Journal of Management and Social Science Research Review, 1(46):140-146. (Index Copernicus Value (ICV: 4.695). INDIA

 

                        (xxiii)       Fasina, H. T., Adegbite, T. A. and Alabi, W.O. (2018): The Evaluation of the Effect of Personal Income Tax on Revenue Profile of Ekiti State Government. International Journal of Research in Economics and Social Sciences, 8(7):1-10. (Index Copernicus Value (ICV: 6.939). INDIA

 

                       (xxiv)       Olorunnisola, F.Y. and Fasina, H.T. (2018): Investigating the Effectiveness of TSA in Promoting Transparency and Accountability in Public Funds Management. Journal of Accounting and Financial Management, 4(3): 24-35. (Index Copernicus Value (ICV: 2.8098). INDIA

 

            (xxv)        Olorunnisola, F.Y. and Fasina, H.T. (2018): Investigating the Effectiveness of TSA in Blocking Public Funds Leakages in Nigeria. International Journal of Academic Research in Business and Social Sciences, 8(4):837-852.  PAKISTAN

 

                 (xxvi)        Fasina, H.T., Akanbi T.A. and Shittu, S.A. (2019): E-Tax Adoption and Internally Generated Revenue Performance of Oyo State Government, Nigeria. Journal of Accounting and Management, 2(2): 54-60.   NIGERIA

 

     (xxvii)    Fasina, H.T. and Adedokun R.A. (2021): Qualitative Characteristics of Financial Statements and Quality of Financial Reports of Nigerian Banks. International Journal of Innovative Research in Accounting and Sustainability, 6(3): 86-93. NIGERIA

 

(xxviii)Fasina, H.T., Oladejo, M.O. and Adedokun, R.A. (2021): Accounting Standards Adoption   and Financial Reporting Quality of Nigerian Deposit Money Banks. Global Scientific Journals, 9(11):202-211. (Index Copernicus Value (ICV: 2.4). INDIA

       

  1. Referred Conference Proceedings:
  1. Fasina, H.T. and Adegbite, T.A. (2015). Effect of Value Added Tax and Excise Duty on Economic Growth in Nigeria at 1st Academic conference in Accounting and Finance of the Institute of Chartered Accountants of Nigeria (ICAN), Lagos Airport Hotel, Ikeja.18th -20th May, 2015.

 

  1. Fasina, H.T., Sharaibi, O.T. and Mustapha, A.S. (2020): The Influence of Components of Internet Banking on Rate of Customers Deposit at 4th International Conference organised by the Faculty of Administration, Obafemi Awolowo University, Ile-Ife. 29th -30th September, 2020.

 

  1. Fasina, H.T., Mustapha, A.S. and Sharaibi O.T. (2020): Evaluation of the Effects of Credit Policy on the Financial Performance of Deposit Money Banks in Nigeria at 4th International Conference organised by the Faculty of Administration, Obafemi Awolowo University, Ile-Ife. 29th -30th September, 2020.

 

  1. Fasina, H.T. and Akande, S.S. (2021): Earnings Management and Corporate Tax Avoidance of Nigerian Non-Financial Listed Firms at 4th Annual International Academic Conference on Taxation organised by Chartered Institute of Taxation of Nigeria, Benue State University, Makurdi. 15th -17th August, 2021.