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PROF Kemi Yekini's Outputs (32)

Socially responsible purchasing ( SRP ) in the supply chain industry: Meanings and influences (2024)
Journal Article
Ogunyemi, T., Adegbite, E., Nakpodia, F., Yekini, K., & Ayios, A. (2025). Socially responsible purchasing ( SRP ) in the supply chain industry: Meanings and influences. Business Ethics, the Environment and Responsibility, 34(2), 362-376. https://doi.org/10.1111/beer.12655

Organisations are increasingly expected to respond to societal and environmental issues within their supply chains. The nuances of this expectation necessitate the consideration of the disparities in corporate social responsibility (CSR) practices wi... Read More about Socially responsible purchasing ( SRP ) in the supply chain industry: Meanings and influences.

Financial Analysis of Oil and Gas Firms (2023)
Book Chapter
Isshaq, Z., Sarpong-Kumankoma, E., & Yekini, K. (2023). Financial Analysis of Oil and Gas Firms. In J. Yindenaba Abor, A. Karimu, & R. Brännlund (Eds.), The Economics of the Oil and Gas Industry Emerging Markets and Developing Economies. Routledge. https://doi.org/10.4324/9781003315056-15

In this chapter, we show how to interpret the financial statements of firms in the oil and gas industry. We first provide a tour of the fundamental building blocks of financial statements noting items that are peculiar to the oil and gas industry. We... Read More about Financial Analysis of Oil and Gas Firms.

CSR Disclosure, Quality Measurement of (2023)
Book Chapter
Yekini, K. (2023). CSR Disclosure, Quality Measurement of. In S. Idowu, R. Schmidpeter, N. Capaldi, L. Zu, M. Del Baldo, & R. Abreu (Eds.), Encyclopedia of Sustainable Management. Springer Nature. https://doi.org/10.1007/978-3-030-02006-4_344-1

Over the decades, there has been growing contention on how to define or measure disclosure quality. Scholars such as Beattie et al. (2004), Beretta and Bozzolan (2008), Yekini and Jallow (2012),
and Yekini et al. (2015) all documented varied definit... Read More about CSR Disclosure, Quality Measurement of.

Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector (2022)
Journal Article
Wang, Y., Yekini, K., Babajide, B., & Kessy, M. (2022). Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector. International Journal of Accounting & Information Management, 30(2), 161-188. https://doi.org/10.1108/IJAIM-08-2021-0158

Purpose – This study aims to examine the level of corporate social responsibility (CSR) disclosure among the UK extractive and retail sectors and consequently ascertain whether corporate board characteristics and firm characteristics can explain obse... Read More about Antecedents of corporate social responsibility disclosure: evidence from the UK extractive and retail sector.

Board Composition and Voluntary Risk Disclosure During Uncertainty (2021)
Journal Article
Adelopo, I., Yekini, K., Maina, R., & Wang, Y. (2021). Board Composition and Voluntary Risk Disclosure During Uncertainty. The International Journal of Accounting, 56(2), Article 2150005. https://doi.org/10.1142/S1094406021500050

This study examines the relationship between board composition and voluntary risk disclosure during uncertainty for a sample of United Kingdom-listed companies. A strand of the disclosure literature focusing on the impact of the board on corporate di... Read More about Board Composition and Voluntary Risk Disclosure During Uncertainty.

Environmentalism and NGO Accountability (2020)
Book
Yekini, K., Yekini, L., & Ohalehi, P. (Eds.). (2020). Environmentalism and NGO Accountability. Emerald. https://doi.org/10.1108/s1479-3598202109

It is increasingly being recognised across society that the preservation of our natural environment should shape political, economic and social policies. This book delves into the partnership of non-governmental organisations (NGOs), Environmental NG... Read More about Environmentalism and NGO Accountability.

Review of Environmentalism and NGO Accountability (2020)
Book Chapter
Yekini, K., Yekini, L., & Ohalehi, P. (2020). Review of Environmentalism and NGO Accountability. In Environmentalism and NGO Accountability (1-8). Emerald. https://doi.org/10.1108/S1479-359820200000009001

The nexus between Environmentalism and NGO Accountability can be established through different and diverse contexts. This edition of the journal examined these different contexts in the 6 different articles published in the edition. Taken together, t... Read More about Review of Environmentalism and NGO Accountability.

NGO Accountability on Environmentalism: A Literature Review of Relevant Issues and Themes (2020)
Book Chapter
Yekini, L., Yekini, K., & Ohalehi, P. (2020). NGO Accountability on Environmentalism: A Literature Review of Relevant Issues and Themes. In Environmentalism and NGO Accountability (139-155). Emerald. https://doi.org/10.1108/S1479-359820200000009008

This chapter, which is in themes, starts with a survey of the rise of environmentalism for the purpose of sustainability. It then evaluates the roles of nongovernmental organisations' (NGOs') self-regulation and government regulation on the need for... Read More about NGO Accountability on Environmentalism: A Literature Review of Relevant Issues and Themes.

Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model (2020)
Journal Article
Adegbite, E., Amaeshi, K., Nakpodia, F., Ferry, L., & Yekini, K. (2020). Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model. Corporate Governance, 20(5), 797-820. https://doi.org/10.1108/CG-12-2019-0389

// Purpose:
This paper aims to examine two important issues in corporate social responsibility (CSR) scholarship. First, the study problematises CSR as a form of self-regulation. Second, the research explores how CSR strategies can enable firms to r... Read More about Corporate Social Responsibility Strategies in Nigeria: A Tinged Shareholder Model.

Corporate Governance Mechanisms and Firm Performance: Evidence from the Emerging Market Following the Revised CG Code (2019)
Journal Article
Wang, Y., Abbasi, K., Babajide, B., & Yekini, K. (2019). Corporate Governance Mechanisms and Firm Performance: Evidence from the Emerging Market Following the Revised CG Code. Corporate Governance, 20(1), 158-174. https://doi.org/10.1108/CG-07-2018-0244

PURPOSE: This study examines the extent to which board characteristics and ownership structure affect firm performance with specific focus on providing new empirical insights following the revised Corporate Governance (CG) code 2012.

/// DESIGN/M... Read More about Corporate Governance Mechanisms and Firm Performance: Evidence from the Emerging Market Following the Revised CG Code.

Post-regulation effect on factors driving environmental disclosures among Chinese listed firms (2019)
Journal Article
Yekini, K., Adelopo, I., Wang, Y., & Song, S. (2019). Post-regulation effect on factors driving environmental disclosures among Chinese listed firms. Accounting Research Journal, 32(3), 477-495. https://doi.org/10.1108/ARJ-01-2017-0018

PURPOSE: This study re-examines the factors that affect the level of Environmental Information
Disclosures (EID) following the issuance of the “Environmental Information Disclosure Guidelines
for Chinese Listed Companies”.

//DESIGN/METHODOLOGY/A... Read More about Post-regulation effect on factors driving environmental disclosures among Chinese listed firms.

Corruption and Bank Profitability: Understanding Sustainable Financial Inclusiveness in ECOWAS Region (2019)
Presentation / Conference Contribution
Yekini, K., Adelopo, I., & Lloydking, R. (2019, August). Corruption and Bank Profitability: Understanding Sustainable Financial Inclusiveness in ECOWAS Region. Presented at Academy of Management Annual Meeting 2019, Boston, MA, USA

This study examines the effects of corruption on banks profitability and the impact this may have on banks effectiveness in achieving their role in economic development through organizational inclusiveness. Using a dynamic panel model of all the comm... Read More about Corruption and Bank Profitability: Understanding Sustainable Financial Inclusiveness in ECOWAS Region.

Fraud interpretation and disclaimer audit opinion: Evidence from the Solomon Islands public sector (SIPS) (2019)
Journal Article
Malau, W. C., Ohalehi, P., Badr, E. S., & Yekini, K. (2021). Fraud interpretation and disclaimer audit opinion: Evidence from the Solomon Islands public sector (SIPS). Managerial Auditing Journal, 36(2), 240-260. https://doi.org/10.1108/MAJ-04-2018-1867

PURPOSE:
Financial transactions fraud (FTF) and financial statements fraud (FSF) grew exponentially during the past decades coupled with complex and sophisticated technological developments. This study aims to investigate the practitioners’ interpre... Read More about Fraud interpretation and disclaimer audit opinion: Evidence from the Solomon Islands public sector (SIPS).

CSR Communication Research: A Theoretical-cum-Methodological Perspective From Semiotics (2019)
Journal Article
Yekini, K., Omoteso, K., & Adegbite, E. (2021). CSR Communication Research: A Theoretical-cum-Methodological Perspective From Semiotics. Business & Society, 60(4), 876-908. https://doi.org/10.1177/0007650319843623

Despite the proliferation of studies on corporate social responsibility (CSR), there is a lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies in this space have remained con... Read More about CSR Communication Research: A Theoretical-cum-Methodological Perspective From Semiotics.

CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange (2019)
Journal Article
Yekini, K., Li, H., Ohalehi, P., & Chijoke-Mgbame, A. M. (2019). CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange. International Journal of Business Governance and Ethics, 13(3), 300-322. https://doi.org/10.1504/IJBGE.2019.099370

In this paper we examined the relationship between CSR and corporate sustainability of Chinese companies listed on the Shenzhen Stock Exchange. This is necessitated by the high demand and increase in CSR activities and disclosures around the globe. U... Read More about CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange.

The Influence of Multinational Enterprises on Subsidiaries: Context Matters (2018)
Journal Article
Egbe, I., Adegbite, E., & Yekini, K. (2018). The Influence of Multinational Enterprises on Subsidiaries: Context Matters. Accounting, Auditing and Accountability Journal, 31(2), 703-724. https://doi.org/10.1108/AAAJ-06-2016-2608

PURPOSE:
The purpose of this paper is to examine how differences in the institutional environments of a multinational enterprise (MNE) shape the role of management control systems (MCSs) and social capital in the headquarter (HQ)-subsidiary relatio... Read More about The Influence of Multinational Enterprises on Subsidiaries: Context Matters.