Dr Kemi Yekini

Job: Associate Professor in Accounting and Finance and Director of Centre for Research in Accountability, Governance and Sustainability

Faculty: Business and Law

School/department: Faculty of Business and Law

Research group(s): Centre for Research in Accountability, Governance and Sustainability (CRAGS)

Address: De Montfort University, The Gateway, Leicester, LE1 9BH

T: +44 (0) 116 207 8783

E: kyekini@dmu.ac.uk

W: http://www.dmu.ac.uk/bal

 

Personal profile

Kemi Yekini joined the Leicester Business School as a Senior Lecturer in Accounting and Finance in September 2012. Prior to this, Kemi qualified as a chartered accountant in 1992 while training with one of the big four auditing firms-KPMG Audit (Then known as Peat Marwick Ani Ogunde & Co) and later moved on to Deloitte and Touché. Kemi later joined the private sector and worked at managerial level in various capacities. Altogether Kemi had more than 19 years of professional practice/industry experience before finally joining the academia. Kemi’s many years of experience in professional practice has largely driven her teaching and research interest(s), which can be grouped around accountability and transparency in corporate disclosure practices with keen interest in CSR communication and corporate governance. Kemi has developed a broad approach to examining CSR and sustainability reporting, to assess the accountability to these issues by large multi-nationals. She interprets CSR to encompass many aspects of social and environmental interactions and has a particular interest in understanding firm’s interaction with its corporate and extended environment through high-quality disclosures. She has published her research in reputable international journals. She is currently the director of the Cenre for Research in Accountability, Governance and Sustainability (CRAGS).

Research group affiliations

  • Centre for Research in Accountability, Governance and Sustainability (CRAGS)
  • Comparative Employment Research Centre (CERC)
  • Centre for Comparative Housing Research (CCHR)

Publications and outputs 

  • Corporate Social Responsibility Performance and Tax Aggressiveness
    Corporate Social Responsibility Performance and Tax Aggressiveness Mgbame, C. O.; Chijoke Mgbame, Aruoriwo M.; Yekini, S.; Yekini, Cecilia Olukemi open access article
  • The Influence of Multinational Enterprises on Subsidiaries: Context Matters
    The Influence of Multinational Enterprises on Subsidiaries: Context Matters Egbe, Inya; Adegbite, E.; Yekini, Cecilia Olukemi This paper examines how differences in the institutional environments of a multinational enterprise (MNE) shape the role of management control systems (MCSs) and social capital in the headquarters-subsidiary relationship of an emerging economy MNE. A case study design was adopted in this research in order to understand how the differences in the institutional environments of an MNE shape the design and use of MCSs. Data was gathered by means of semi-structured interviews, document analysis and observations. Interviews were conducted at the Nigerian headquarter (HQ) and United Kingdom (UK) subsidiary of the Nigerian service multinational enterprise (NSMNE). The study found that the subsidiary operated autonomously, given its residence in a stronger institutional environment than the HQ. Instead of the HQ depending on MCSs means of coordination and control, it relied on social capital that existed between the HQ and subsidiary to coordinate and integrate the operation of the foreign subsidiary studied. The evidence from this research indicates that social capital could be effective in the integration and coordination of multinational operations. However, where social capital becomes the main mechanism of coordination and integration of HQ-subsidiary operations, the focus may have to be, as in this case, on organisational social capital and the need to achieve group goals, rather than specifically designated target goals for the subsidiary. The implication of this is that it may limit the potential of the subsidiary to explore its environment and search for opportunities. These are important insights into the relationship between developed country based subsidiaries and their LDC based HQs. A practical implication of this research is in the use of local or expatriate staff to manage the operation of the subsidiary. While previous studies on the MNE, from the conventional perspective of multinational operation, suggest expatriates may be sent to the subsidiary to head key positions so as to enable the HQ to have control of the subsidiary operation, it is different in this case. The NSMNE has adopted a policy of using locals who have the expertise and understanding of the UK institutional environment to manage the subsidiary’s operation. This research shades some light on how development issues associated with a multinational institutional environment may shape the business activities and the relationship between the headquarter and subsidiary. It gives some understanding of how policies and practices may have different impacts on employees as businesses attempt to adjust to pressures from their external environment(s). The reliance on social capital as a means of coordination and control of the foreign subsidiary in this study is significant, given that previous studies have indicated that multinational HQs normally transfer controls and structure to foreign subsidiaries as a means of control. Also, while previous studies have suggested that MNEs HQ have better expertise that enables them to design and transfer MCSs to foreign subsidiaries, this study found that such expertise relates to the institutional environment from which the HQ is operating from. Through the lens of institutional sociology theory, these findings directly contribute to the literature on the transference of practices and control systems in international business discourse. The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.
  • Workplace fraud and theft in SMEs: Evidence from the mobile telephone sector in Nigeria
    Workplace fraud and theft in SMEs: Evidence from the mobile telephone sector in Nigeria Yekini, Cecilia Olukemi; Ohalehi, Paschal; Oguchi, Ifeyinwa; Abiola, James Abstract: Purpose - This study investigates employee fraud within small enterprises in the Nigerian mobile phone sector. It also seeks to understand the key factors that motivate employees to engage in fraudulent behaviours against their employers, and the consequences of these fraudulent behaviours on small businesses (SMEs) in Nigeria. Design/methodology/approach - The empirical study involves the use of quantitative research. Data was collected through structured questionnaires from 159 business owners, sales representatives, cashiers and suppliers. Frequency distribution, Percentages, Pearson correlation, and multiple regression analysis were used to analyse the collected data. Findings - The findings from this research shows a significant relationship between personal and organisational factors and employee theft. Particularly, organisational factors made the strongest positive contribution to employee theft. The research also revealed that employee theft had significant effects on employers but less significance on employees. In addition, the research revealed that many businesses did not have preventive measures against employee theft in their firms. Originality/Value – This study shows the relationship between different factors that could cause an employee to engage in fraudulent behaviours, particularly in SMEs in Nigeria. The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.
  • The Challenges Faced by Integrating Islamic Corporate Governance in Companies of Gulf Countries with Non-Islamic Companies Across Border through Merger and Acquisition
    The Challenges Faced by Integrating Islamic Corporate Governance in Companies of Gulf Countries with Non-Islamic Companies Across Border through Merger and Acquisition Bindabel, Wardah; Patel, Ashok; Yekini, Cecilia Olukemi One method of achieving company expansion to address new markets and access cheaper funds is through international mergers and acquisitions (M&A). The companies in the Gulf zone following Islamic principles are keen to engage with non-Islamic companies, for example, European companies to access the benefits of globalization. However, for such takeover to succeed, congruence between the organization culture and the control system is necessary. The potentially diverse external legal and political environments can generate areas of concerns, which can only be addressed through harmonization of the corporate and financial governance of such organizations. There is a considerable body of literature on differences between Islamic and conventional corporate governance (CG), especially on financial models. However, not much research has been conducted on international M&A between companies following Islamic and the conventional CG. Such research is necessary, especially between different Islamic countries, to better the understand critical issues and let companies make more informed decisions. This study investigates the variation and extent of the Shariah CG code compliances among Islamic companies in three Gulf countries, namely Saudi Arabia, Kuwait, and the United Arab Emirates, and how it affect international crossborder M&A among the companies with the western ones. It was found that despite the strong economic and cultural ties between the Gulf countries states; there was diversity in the application of Islamic law within the selected countries and its effect on the international M&A. This paper can provide some insights view in controlling and organizing the M&A activities between Islamic and non-Islamic financial institutions, as the Islamic governance in practical terms, cannot be viewed as an identical homogenous practice across the Islamic domain. Cultural variations do exist.
  • The Impact of Community Expectations on Corporate Community Involvement Disclosures in the UK
    The Impact of Community Expectations on Corporate Community Involvement Disclosures in the UK Yekini, Cecilia Olukemi; Adelopo, Ismail; Adegbite, E. Despite increase mistrust between corporations and societies in the aftermath of the global corporate misbehaviours, the literature examining the impact of community concerns on corporate communications is undeveloped. Our paper is timely; it contributes to the literature on corporate social responsibility (CSR) by considering the impacts of community expectations on Corporate Community Involvement Disclosures (CCID) using a ten-year panel study. We advance CSR communication research by providing a fresh theoretical perspective - media-agenda-setting theory - to the broad CSR debate and the CCID subset of this debate. Our findings support the media-agenda theoretical expectation and provide important practice and policy recommendations for improving interactions between corporations and their communities. The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.
  • Insights regarding the applicability of semiotics to CSR communication research
    Insights regarding the applicability of semiotics to CSR communication research Yekini, Cecilia Olukemi
  • Impact of board independence on the quality of community disclosures in annual reports
    Impact of board independence on the quality of community disclosures in annual reports Yekini, Cecilia Olukemi; Adelopo, Ismail; Andrikopoulos, Panagiotis; Yekini, Sina This study investigates the link between board independence and the quality of community disclosures in annual reports. Using content analysis and a panel dataset from UK FTSE 350 companies the results indicate a statistically significant relationship between board independence, as measured by the proportion of non-executive directors, and the quality of community disclosures, while holding constant other corporate governance and firm specific variables. The study indicates that companies with more non-executive directors are likely to disclose higher quality information on their community activities than others. This finding offers important insights to policy makers who are interested in achieving optimal board composition and furthers our understanding of the firm’s interaction with its corporate and extended environment through high-quality disclosures. The originality of this paper lies in the fact that it is the first to specifically examine the relationship between outside directors and community disclosures in annual reports. The paper contributes both to the corporate governance and community disclosure literature.
  • Does Media Coverage Influence Corporate Community Disclosures?
    Does Media Coverage Influence Corporate Community Disclosures? Yekini, Cecilia Olukemi; Adelopo, Ismail; Yekini, Sina This study uses the lenses of the stakeholder and the media agenda-setting theories to investigate the impact of community expectations on Corporate Community Involvement disclosures (CCID) in the annual reports of UK listed companies. Using content analysis and a panel study approach, we find no significant support for CCID/community expectation relationship even after controlling for the effect of firm-specific characteristics and CG variables. These findings may imply that CCID is rather encouraged because it enhances corporate reputations to the advantage of both managers and all stakeholders other than the community alone. Consequently, all parties are encouraged to support CCID initiatives.
  • Bridging Governance Gap with Political CSR
    Bridging Governance Gap with Political CSR Adelopo, Ismail; Yekini, Cecilia Olukemi; Raimi, L. Corporate social responsibility (CSR) has attracted varied applications in management. This chapter contribution provides evidence of a political CSR where multinational corporations (MNCs) are complementing government’s role in bridging governance gap. The governance gap thesis and political costs hypothesis provide grounding for the discussions in this paper. Data from case studies across the Middle-Eastern countries were critically analysed and justify the political and developmental undercurrents of CSR initiatives. The key argument is that governance is crucial for development, and where there is a governance gap, it is in the interest of corporations to bridge the gap with their CSR initiatives to stimulate development. Pressure groups and civil society organisations in developing countries could leverage on the political dimension of CSR to lobby corporations to intervene in socio-economic issues especially poverty alleviation through entrepreneurship development in their operating environment for mutual benefits.
  • A Semiotic approach to evaluating the quality and veracity of CSR reporting
    A Semiotic approach to evaluating the quality and veracity of CSR reporting Yekini, Cecilia Olukemi; Burrows, L.; Omotoso, K.

Click here to view a full listing of Kemi C. Yekini's publications and outputs.

Research interests/expertise

Corporate disclosure practices, Financial/Social reporting, CSR communication, Sustainability and accountability, corporate governance, internal control/Auditing, Forensic accounting and Fraud examination.

Areas of teaching

  • Auditing
  • Corporate Governance
  • Forensic Accounting
  • Fraud Examination and Investigation
  • International Accounting & Finance Issues

Qualifications

  • BSc (Hons) in Accounting, Nigeria - 1990
  • Associate Chartered Accountant – ACA 1992
  • MSc in Finance, University of Leicester - 2005
  • PhD in Accounting and Finance, De Montfort University – 2012
  • Postgraduate Cert. in Higher Education - 2014
  • Certified Fraud Examiner – CFE 2015

Courses taught

Currently teaching:

  • Undergraduate (Yr 3): Forensic Accounting;
  • Postgraduate:Corporate governance; Fraud examination and Investigation.

Current Admin Roles: 

  • Doctoral Research Coordinator
  • Programme Leader: MSc Forensic Accounting
  • Module Leader: Corporate governance and Fraud examination 

Previousely taught:

Undergraduates:

  • Auditing and Assurance (Year3);
  • Financial Decision Making (Year1)
  • Financial Markets & Institutions (Year2)
  • International Accounting and Finance Issues (Year3)
  • Professional Communication (Year1)
  • Public sector Accounting (Year3)

Professional:

  • ACCA Paper F8 Auditing and Assurance, and
  • ACCA Paper P7 Advanced Auditing and Assurance

Membership of professional associations and societies

  • Institute of Chartered Accountants of Nigeria (ICAN) since 1992
  • British Accounting and Finance Association, since 2012
  • Association of Certified Fraud Examiners, since 2013
  • European Accounting Association (EAA) since 2016

Professional licences and certificates

License to practice as a Chartered Accountant – member in practice;

Issued by: Institute of Chartered Accountants of Nigeria (ICAN) Since 2003

Conference attendance

Yekini, K. and Adelopo, I. (2016) “The impact of community expectations on corporate community involvement disclosures in the annual report of UK listed companies” A paper presented at the 39 th Annual Congress of the European Accounting Association held at MECC Maastricht, the Netherland, May 11-13 2016.

Yekini, K. Omoteso, K. and Crowther, D. (2016) “Evaluating the quality and veracity of CSR narratives: Can semiotics help?” A paper presented at the British Accounting and Finance Association (BAFA) Annual Conference, held at the Chancellors’ Building, University of Bath, March 21-23, 2016.

Yekini, K.; Adelopo, I; and Yekini, S (2015) “Impact of board independence on the quality of community disclosures in annual reports”. A paper presented at the British Accounting and Finance Association (BAFA) Annual Conference, held at the University of Manchester, March 23-25, 2015.

Yekini, K.; Adelopo, I; and Yekini, S (2015) “Does Media Coverage influence Corporate Community Disclosures?” A paper presented at the British Accounting and Finance Association (BAFA) Annual Conference, held at the University of Manchester, March 23-25, 2015.

Yekini, K. (2014) “Impact of board independence on the community disclosures quality”. A paper presented at the CSR symposium held at the Leicester Business School, De Montfort University, UK, in June 2014.

Yekini K (2012). Corporate Community Involvement: Pure Altruism or Reputation Management: A Semiotic analysis. A paper presented at the Department of Accounting and Finance Seminar Series, Leicester Business School, De Montfort University, UK, in January, 2012.

Yekini K (2011). The Determinants, Perception and Reality of Corporate Community Involvement Disclosures in Annual Reports. A paper presented at the British Accounting and Finance Association (BAFA) Doctoral Colloquium, Aston University Birmingham, April, 2011.

Yekini K (2011). An Evaluation of the Reality of Corporate Community Involvement Disclosures in Annual Reports. A paper presented at the annual Organisational Governance Conference, Leicester Business School, De Montfort University, UK, in September, 2011.

Yekini K (2008). Social and Environmental Reporting: How informative is the disclosure of Community Involvement – Qualitative or Quantitative. A paper presented at the annual Corporate Responsibility Research Conference, Queens University, Belfast, UK. Sept. 2008.

Current research students

  • Adejumo, Babatunde Titus; “The Internal Audit Function as a Corporate Governance Mechanism in Developing Economy: An empirical study of the Nigerian Financial Sector”.

  • Bindabel, Wardah; “Corporate Governance Implications of Islamic Finance on Cross-border Mergers, Acquisition, Joint Ventures and Strategic Alliances by firms in the Gulf Countries”.

  • Fadayo, Matthew; “An Examination of online banking fraud: Its detection and Prevention”.
  • Menzo, Benjamin Prince, “Role of Internal Audit in Preventing procurement fraud in the Ghanian public sector

  • Naser, Muhammad Abu, “Comparison of microcredit take up and success in business development between the UK based Bangladeshi community and those based in Bangladesh

 Completed PhDs

  • Raimi Lukman: “Corporate Social Responsibility and  Entrepreneurship in the Nigerian Telecommunication Industry: A Structural Equation Modelling (SEM)”.

  • Olusola, Thomas; “The Impact of ICT on Company Income Tax collection in developing countries "A case study of Nigeria".

PhD Viva-voce Examinations:

June 2016 - Internal Examiner for Dr Menan Mohamed Etab:

                    Thesis title: “The Internal and External Contingent Factors That Affect the                                            Determination of Profitability in Islamic Banks in Comparison                                            to Conventional Banks in Egypt”

March 2016 - Internal Examiner for Dr Mohammed Binkhamis.

                      Thesis title: “Barriers and Threats to Foreign Direct Investment (FDI) in                                               Saudi Arabia: A Study of Regulatory, Political and Economic                                             Factors”

November 2015 - Internal Examiner for Dr John Margerison.

                            Thesis title: “Accountability in the context of civilization change in                                                           China”

June 2015 - Internal Examiner for Dr Olumuyiwa Yinusa.

                    Thesis title: “Dynamic analysis of the impact of capital structure on firm                                                  performance in Nigeria”

Professional esteem indicators

Academic Journal Refereeing and Editorship

  • Guest Editor: Accounting Research Journal
  • Editor: Accounting and Finance Research Newsletter
  • Former Editor: Accounting and Finance Ocassional Paper Series
  • Reviewer: Corporate Governance: An International Review
  • Reviewer: Managerial Auditing Journal
  • Reviewer: Accounting Research Journal
  • Reviewer: Asian Academy of Management Journal of Accounting & Finance
  • Reviewer: International Journal of Organizational Analysis

Other Reviewing Activities

  • Academic Conference on Social Responsibility sponsored by the Centre for Leadership and Social Responsibility at the Milgard School of Business, University of Washington, Tacoma, Washington, USA.
  • Greenleaf Publishing – Chapter review: “Through what lens? Mining and community development in Southeast Asia” in the book; “CSR in Developing Countries: Towards a Development-Oriented approach”.
  • Emerald Reading ListAssist Project – Created the reading list on Sustainability; Accounting & Accountability.

Contribution to community and other voluntary activities

  • Volunteering as the representative of the Book Aid for Africa at DMU (2013-date)
  • Volunteered as Accountant for the Children & Parents Alliance (CAPtA), Leicester between Jan 2006 to June 2006
  • On-going volunteering as Regional Accountant for the Deeper Christian Life Ministry (DCLM), Midland Region
  • Guest speaker to the DCLM annual youth conference entitled “Campus Horizon 2016” held at the University of Birmingham, 8th October 2016.                                Title of speech: “Academic Writing dynamics: Understanding and avoiding plagiarism”
  • Invited speaker to the DCLM annual women conference entitled “Empowering Christian women” held at the Midland Region H/Q of the DCLM in March 2015.      Title of speech: “Financial Management and Investment in a Christian Home”
  • Invited speaker to the DCLM annual youth and university students’ conference entitled “Campus Horizon 2015” held at the Midland Region H/Q of the DCLM in October 2015. Title of speech: “Essay Writing Skills and Exam Preparation”
  • Children Sunday school Tutor at the DCLM Leicester branch since 2011 to date.
  • Mentoring and counselling of youths at the DCLM Leicester since 2011 to date.
Kemi-Yekini-1153

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