Hussaini Bala

Hussaini Bala
Ph.D.
Cell Phone +9647500507235
Location Tishk International University Erbil Branch Address 100 Meter Street and Mosul Road Erbil KRG IRAQ
Specialty Financial reporting
Pronouns He / Him / His

Hussaini Bala

Accounting

Position: Assistant Professor
Faculty : Administrative Sciences and Economics.
Researchgate | Google Scholar CV

BackgroundResearchPublicationsCourses
Education (PhD, MSc/MA, BSc/BA)
 BSc/ MSc/PhD, CMC, FIMC, CMS (London) 
Teaching philosophy

As an accounting teacher, my aim is to assist students understand accounting concepts before moving to practical illustrations.  Many at times I provide a hypothetical scenario similar to real life situation for ease of understanding. I found interaction more memorable than reading lecture material. Therefore, I make my class very active through direct interaction with students. This interaction is done by pausing a discussion among students, including immediate mastery tests/quizzes.

Previous positions

Assistant Professor

Research interests

financial reporting, auditing, earnings management, corporate governance, taxation, and corporate disclosure

Supervision
Journals
  1. Shaheen, R., Yang, H., Bhutto, M. Y., Bala, H., & Khan, F. N. (2021). Assessing the Effect of Board Gender Diversity on CSR Reporting Through Moderating Role of Political Connections in Chinese Listed Firms. Frontiers in Psychology, 12, 796470. 
  2. Khatoon, G., Zahid, U., Belgacem, S. B., Sri, P., Bala, H., & Shariff, M. I. (2022). Analysis of Foreign Direct Investment Inflows of BRICS Countries for Pre-Pandemic Period and during Pandemic Crisis. 11, 3, 809-815
  3. Shaheen, R., Luo, Q., & Bala, H. (2022). Untying the role of board gender diversity in dividend policy of politically embedded Chinese firms. Journal of Applied Accounting Research, (ahead-of-print). 
  4. Haruna, S. Y., Bala, H., & Bello, M. S. (2022). Audit Tenure, Audit Independence, Audit Committee Independence, Board Independence, and Audit Quality in the Listed Deposit Money Banks in Nigeria: The Moderating Effect of Institutional Ownership. Jurnal Dinamika Akuntansi dan Bisnis9(1), 19-36. 
  5.  IFRS Adoption And Value Relevance Of Accounting Information Of Listed Industrial Goods Firms In Nigeria, Humanities Journal of University of Zakho (ahead-of-print)
  6. Audit Committee Attributes And Whistle-Blowing Policy, Koya University Journal of Humanities and Social Sciences (ahead-of-print)
  7. Bala, H.(2013) Corporate Governance and Audit Quality of Nigerian Banks Journal of Management Sciences, 5,.1,23-35
  8. Bala, H. (2014) Audit Committee Financial Expertise and Earnings Management of Listed Manufacturing Firms in Nigeria. Journal of Accounting Research and Practice. 3, 1, 17-29
  9. Bala, H.Idris, I. (2014) Monitoring Characteristics and Financial Reporting Quality of Listed Conglomerates Firms in Nigeria. Journal of Accounting Research and Practice. 3, 2,75-93.
  10. Bala, H., Yahya A. (2014) Does Audit Committee size and independence affect Earnings management?. Accounting Frontier. 16, 1,215-152.
  11. Bala, H., Abdullahi, M. (2015) Corporate Governance and Earnings Quality of Listed Building Material Firms in Nigeria. Journal of Accounting Research and Practice. 3,1
  12. Bala, H., Abdullahi, M. (2015) Corporate Social Responsibility and Financial Performance of Listed Deposit Money Banks in Nigeria. Journal of Accounting Research and Practice. 4, 1, 107- 116
  13. Adam S.I Bala, H.(2015) Ownership Structure and Audit Quality of Listed Deposit Money Banks in Nigeria. Oxford Journal of Management and Social Science. 2, 3,54-67
  14. Bala, H. Kumai, B.G (2015) Board Characteristics and Earnings Management of Listed Food and Beverages Firms in Nigeria. International Journal of Accounting, Banking and Management. 3,3,1-17
  15. Bala, H.Yahaya, A. (2015) Working Capital Management and Financial Performance of Listed Deposit Money Banks in Nigeria. Research Journal of Finance and Accounting. 6, 16, 57-72
  16. Kumai, B.G Bala, H. (2015) Equity Formation and Financial Performance of Listed Deposit Money Banks in Nigeria. .European Journal of Accounting, Auditing and Finance Research. 3,8,25-39
  17. Idris, I. Bala, H. (2015) Firms’ Specific Characteristics and Stock Market Return: Evidence from Listed Food and Beverages Firms in Nigeria. Research Journal of Finance and Accounting , 6, 1: 188-201
  18. Bala, H. Kumai, B.G. (2015) Audit Committee Characteristics and Earnings Quality of Listed Food and Beverages Firms in Nigeria. International Journal of Accounting Auditing and Taxation. 2, 8,216-227
  19. Kumai, B.G., Abdullahi, M., Bala, H. (2016) Monitoring and structural mechanisms of governance and financial performance of listed building material in Nigeria. Journal of Economics and Development Studies. 3,1,165-185
  20. Abdullahi, M.Kumai, B.G., Bala, H. (2016) Firms’ specific attributes and financial performance of listed building material in Nigeria. Journal of Management Sciences, .5, 1, 56-69.
  21. Idris, I., Bala, H. .,& Garba J. (2015) Earnings management and dividend policy of Listed non-financial companies in Nigeria. Accounting Frontier. 17, 2,79-103
  22. Bala, H., Idris, I.,& Garba J. (2015) Corporate liquidity and profitability of listed food and beverages firms in Nigeria. Net Journal of Social Sciences. 4, 1,10-22
  23. Bala, H., Amran, N.A., Shaari, H. (2018) Auditor brand name and financial reporting fraud of listed companies in Nigeria. Akademia Baru. Journal of Advanced Research in Business and Management Studies, 11, 2, 84-94.
  24. Bala, H., Amran, N.A., Shaari, H. (2018) Audit Fees and Financial Reporting Quality: A Study of Listed Companies in Nigeria, International Review of Management and Business Research, 7, 2, 483-490.
  25. Bala, H., Amran, N.A., Shaari, H. (2018) A Conceptual Framework for the Mediating Effect of Audit Quality on the Relationship Between Audit Committee Attributes and Financial Reporting Quality. DLSU: Business & Economics Review, 29(1), 85-92.
  26. Bala, H., Amran, N.A., Shaari, H. (2019) Audit Committee Attributes and Audit Fees of Listed Companies in Nigeria. Journal of Social Sciences Research, 6 (1), 402-408.
  27. Bala, H., Amran, N.A., Shaari, H. (2018) Audit Committee Attributes and Auditor Brand Name of Listed Companies in Nigeria. International Journal of Management Studies, 25(2)
  28. Bala, H., Amran, N.A., Shaari, H. (2020) Audit Committee Attributes and Cosmetic Accounting: The Role of Audit Price. Managerial Auditing SJournal, 35(2) 177-
  29. Bala, H., Amran, N.A., Shaari, H. (2019) Mediating Effect of Audit Price on the Link between Audit Committee and Financial Reporting Fraud. Afro-Asian Journal of Finance and Accounting, 11(2).
  30. Kumai, B.G., Bala, H., Musa H. & Mustapha U.A. (2019) Audit Committee Gender and Audit Price: Evidence from Listed Companies in Nigeria. Kaduna Journal of Postgraduate Studies,2(1) 21-28
  31. Mustapha U.A., Rashid N., Bala, H., & Musa H. (2020) Governance and FinancialPerformance of Nigerian Listed Banks. Journal of Advanced Research in Dynamical and Control Systems, 12(1), 5-10.
  32. Bala, H., Bala, H., & Idris A.I. (2020) Female Audit Committee and Creative Accounting:Evidence from Nigeria. Journal of Management Science, 1(1), 352-362
  33. Idris A.I. Bala, H., & Ekundayo O. (2020) Does Size of the Firm Matter in theRelationship Between Foreign Ownership and Dividend Policy? Malaysian Management Journal, 23,
  34. Idris, A.I. Bala, H., & Suleiman N. (2020) Dividend Policy and Political Uncertainty: Does Firm Maturity Matter? Jurnal Dinamika Akuntansi dan Bisnis, 7(2), 139-150
  35. Dachomo, P. & Bala, H. (2020) Corporate Attributes and Earnings Quality: The Moderating Effect of Corporate Age? Accounting and Taxation Review, 4(3): 1-10.
  36. Bebeji, U.S, Bala, H., & Bala H.(2020) The legal framework for islamic banking and the quest for financial inclusion in Nigeria Jurnal Syariah, (28) 3. 501-538.
  37. 31. Jaafar Y. & Bala H. (2021) Determinants of corporate environmental Disclosure of Oil and Gas Firms in Nigeria. Global Business Management, 13(1) 15-36
Proceedings
Bala, H. & Adam S.I (2015) Ownership Structure and Audit Quality of Listed Deposit Money Banks in Nigeria. Oxford Research and Publications International Conference, Held in UDU on Exploring Sub-SaharaAfrican Resources for Sustainable Development in the Millennium   Jan, 2015

‘Board of Directors and Bank Performance In Nigeria’ Postgraduate Research Conference on Sustainable Business Management towards IR 4.0”, Faculty of Economic and Management Sciences, Universiti Sultan Zainal Abidin. Paper presented on the topic November, 2018.

2020-2021

BUS 231:  Financial Accounting 1

BAF 421: Risk Management and Insurance

ACC 408: Computerised Accounting

BUS 325: International Economics

Financial Accounting II

Intermediate Accounting II

Computerised Accounting III

 Government Accounting.

2018-2019
2017-2018