Staff Profile

Emmanuel Onoja

Research Interests

  • Financial Reporting
  • Corporate Financing
  • Taxation & Fiscal policy

Emmanuel Eneche Onoja

Ag. HOD Accounting

Senior Lecturer

Dr. Emmanuel Eneche Onoja, born to the family of Onoja Eneche was born on June 13, 1972.  He attended Etutekpe primary school between 1976 to 1982, Government Comprehensive School (GCO) Otukpa, 1983 to 1988, Benue State Polytechnic Ugbokolo,  1990 to 1992, University of Jos 1997 to 2001, Abubakar Tafewa Balewa University(ATBU) 2004-2005, Kogi State University, Anyigba 2009-2011, 2011 to 2014, for First Leaving Certificate, National Diploma, First Degree (B.Sc), MBA, M, Sc, and Ph.D.in Accounting respectively. Dr. Emmanuel E.Onoja, a Chartered Accountant, is a fellow of the Institute of Chartered Accountants of Nigeria (ICAN), with Membership Number(MB) 16461, An Associate of Chartered Institute of Public Accounts and Finance(ACIPFA), and Registered Professional of Financial Reporting Council of Nigeria (FRC). He has worked with  various organizations which include: Abbah Memorial College,Jos, Pannel Ker Forster(Now KPMG), Zenith bank Plc, Kogi State University, and Currently with Federal University Lokoja as a senior Lecturer and  Ag. Head of Department of Accounting. Dr. Onoja has supervised over 100 Undergraduate Students, 20 Master's Degree Students, 20 MBA Accounting Students, and 25 Postgraduate Diploma Students in Accounting. Dr. Onoja has over 32 Research published Journal Articles in both domestic and international reputed journals. He has been the Chairman of ICAN Lokoja & District Society from 2011 to 2017. Dr. Onoja is the lead consultant to the Institute of Chartered Accountants of Nigeria on Audit Firm Practice Reviewer, a member of Public Practice of the Institute and a member of Various ICAN Membership committees from 2010 to date. Dr. Onoja is currently a field assessor for ICAN on Accountability Index. Dr. Onoja's current research interests include:  Corporate Finance, Taxation, and Financial Reporting. Dr. Onoja is twice a Star Prize winner of the Institute of Chartered Accountants of Nigeria(ICAN) 2012(Kia Motor 2012 Model) and 2013 (Kia Cerato 2013 Model) respectively. Dr. Onoja has been a Consultant to the World Bank on Public Sector Governance Project in Kogi State and Ondo State, Dr. Onoja is currently a Senior Partner in Messrs Onoja.E&Co (Chartered Accountants) who has led a number of  Assurance Services and Consultants for both Private and Public organizations since 2009 to date. Dr. Onoja was appointed Commissioner, Fiscal Responsibility Commission 2018, appointed as a Financial Expert for Kogi State Livestock Transformation Plan 2020, Appointed Member, Kogi State Economic Advisory Council; 2021. Dr. Onoja who is a Christian by faith is happily married to Mrs. Mercy E.Onoja and is blessed with children.



  • Onoja,E.E., and Stephen, I.A. (2020). Tax revenue and Nigeria economic growth.. European Journal of Social Sciences. 3(1): 30-44.

  • Onoja,E.E.,and Odoma, A. U. (2020). Assessing the effect of tax administration on SMEs tax compliance level in Kogi State.. European Journal of Social Sciences. 3 (1): 15-59

  • Emmanuel Eneche Onoja,Ademu Usman Odoma (2020). Assessing the Effect of Tax Administration on SMEs Tax Compliance Level in Kogi State. European Journal of Social Sciences 3(1)

  • Emmanuel Eneche Onoja,Ibrahim Ademu Stephen (2020). Tax Revenue and Nigeria Economic Growth. European Journal of Social Sciences 3(1)

  • Emmanuel Eneche Onoja (2019). Effect of Tax Administration on Small and Medium Enterprises Tax Compliance level in Kogi State. Adamawa State University, Journal of the Department of Accounting

  • Emmanuel Onoja,Kenny Ade Soyemi ,Joel Adeniyi Okewale,Joseph Oluyori (2019). Effect of International Public Sector Accounting Standards(IPSAS) Adoption on Quality of Finnancial Statements in Federal Universities In Nigeria. Department of Accounting Kogi State University, Anyigba

  • Onoja Emmanuel (2018). Corporate Taxes and Capital Structure: Listed Firm Experience In Nigeria. Salem University Journal of Management Sciences

  • Onoja Emmanuel E,Eliagwu Benard Emmanuel and Oyeyemi David (2018). Tax Identification Number (TIN) and Revenue Generation: Kogi State Experience. Salem University Journal of Management Sciences 3(1)

  • Onoja Eneche Emmanuel,Kighir, Apedzar ,Sammuel Joseph (2016). International Public Sector Accounbting Standard (IPSAS)Adoption and implementation in Nigeria:Issues, Controversies and Resolutions. Nasarawa State University, keffi,JMRD 2016

  • Onoja Emmanuel ,Soyemi, Kenny, Abdullateef sheriff. (2016). Economic Value Add(EVA), Traditional Accounting Performance Measures and Shareholders'wealth of Quoted Firms in Nigeria. Department of Accounting, Banking &Finanace, LASU Press

  • Onoja E.E, Audu D,K AS. (2016). Creative Accounting and Financial Performance of listed Banks in Nigeria.. Kogi State University, Journal of Leadership, Accounting Development and Investigation Research

  • Achimugu ,A., Ocheni,S.I., and Onoja,E.E. (2015). Fraud prevention in outsource tasks of Federal Polytechnic in Nigeria.. Journal of Public Administration and Management Research. Kogi State University Anyigba. 2(5):37-42.

  • Onoja,E.E., and Abdullahi ,Y. (2015). Inventory valuation practice and reporting: The Nigerian Textile industry experience.. Mediterranean Journal of Social Sciences. Mediterrean Centre of Social and Education Research.Rome, Italy 4 (13): 74-82.

  • Onoja,E.E., and Usman,H. (2015). Internal Audit techniques and fraud prevention. A case study of selected Local Government Councils in Bauchi State. Mediterranean Journal of Social Sciences.. Mediterrean Centre of Social and Education Research.Rome, Italy.6(4): 232-244.

  • E.E., and Adaaja ,O (2015). The effects of Creative accounting and its burden on auditors’ responsibilities in Nigeria.. International Journal of Good Governance and Sustainable Development in Africa. Research Centre for Management and Social Studies. 2(4): 96-108.

  • Onoja ,M.L., Iwarere T.H., and Onoja,E.E (2015). Effects of tax audit on revenue generation: Federal Inland Revenue Service, Abuja experience.. International Journal of Good Governance and Sustainable Development in Africa. Research Centre for Management and Social Studies. 2(4): 67-80.

  • Onoja ,E.E., and Ocheni ,S.I (2015). Implication of multiple taxation on the efficiency of small and medium enterprises: A case of Kogi State.. International University Bamenda Journal of Management Sciences. Faculty of Management Sciences, Cameroon. 1(8): 183-195

  • Anaja, B., Onoja,E.E. (2015). The role of financial Statements on investment decision making. A case of United bank For Africa Plc(2004-2013).. European Journal of Business, Economics and Accountancy. London. 3(2): 183-195.

  • Onoja Emmanuel E,Haruna Usman (2015). Internal Audit Techniques and Fraud Prevention:A case study of Selected Local Government Councils in Bauchi State.. Mcser Publishing, Rome Italy

  • Onoja Emmanuel E, Yahya Usman Abdullahi (2015). Inventory Valuation Practices and Reporting: Nigerian Textile Industry Experience. MCSER Publishing, Rome Italy

  • Onoja Emmanuel E, Itodo Victor O, Akubo Daniel (2015). Effect of Internal Audit Functions on Organisational Efficiency in Food and Beverages Industries in Nigeria. Department of Accounting ,University of Jos, 8(1&2)

  • Emmanuel E.Onoja, Anaja Blessing (2015). The Role of Financial Statements on Investment Decision Making: A case of United Bank For Africa Plc. Progressive Academic Publishinmg ,UK

  • Onoja,E.E.,and Ezugwu ,C. (2014). Examination of budget and budgetary control as a mechanism for sustainable development in Kogi State.. Salem University Journal of Management Sciences.Lokoja. 2(1):108-114.

  • Onoja,E. E., and Ebere ,M.1. (2014). Forensic Accounting Practice: A catalyst for preventing fraudulent activities in public service in Kogi State. Nigeria.. Salem University Journal of Management Sciences, Lokoja 2 (1): 82-92.

  • Onoja,E.E., and Audu,F., (2014). Tax revenue and National Income: The Nigerian Experience.. International Journal of Democratic and Development Studies. Research Centre for Management and Social Studies. 2(1): 35-51.

  • . Onoja,E.E., Audu ,F., and Ebere, M.I. (2013). A Comparative assessment of the basis of reporting in public sector financial system in Nigeria.. Journal of Public Administration, Kogi State University ,Anyigba. 1 (1): 140-150.

  • Onoja,E.E.,Ebere ,I.M., and Audu,F. (2013). Post Implementation Challenges of International Financial Reporting Standards (IFRS) adoption in Nigeria.. Mediterranean Journal of Social Sciences. Mediterrean Centre of Social and Education Research. Rome, Italy. 6(4): 685-695.

  • Onoja E,E., Ajanya,M.A., and Audu.F. (2013). An Assessment of Internal Control Audit on the efficiency of public sector in Kogi State ,Nigeria.. Mediterranean Journal of Social Sciences. Mediterrean Centre of Social and Education Research. Rome, Italy.6(4): 717-726

  • Onoja E.Emmanuel, Egbere Michael Ikechukwu, Audu Friday (2013). An Assessment of Internal Control Audit on the Efficiency of public Sector in Kogi State, Nigeria. MCSER Publishing, ROME Italy

  • Onoja Emmanuel Eneche, Egbere Michael Ikechukwu, Audu Friday (2013). Post implementation Challenges of International Financial Reporting Standards(IFRS) Adoption in Nigeria. MCSER Publishing, Rome Italy

  • Onoja,E. E., and Ifuereze, M.Z (2010). Commercial bank fraud: The role of forensic accounting and auditing.. Journal of Policy and Development Studies. Enugu State University of Sciences and Technology, 4 (2):21-31.



SN TITLE YEAR TYPE
1 Pension Administration and Management In Nigeria( A case Study of Legacy Pension Managers 2019 Completed
2 Accounting information and investment Decision Making of quoted Nigerian Firms. 2019 Completed
3 Assessing Audit Expectation Gap on stakeholders investment decision in Lagos State 2018 Completed
4 The Impact of Corporate Governance on the Financial Performance of the listed money deposit banks in Nigeria. 2018 Completed
5 Effects of banking Sector Reforms on the Financial System stability in Nigeria 2018 Completed
6 Effect of Non -oil Tax Revenue on government revenue generation in Nigeria 2018 Completed
7 Internal Audit Techniques and Fraud prevention in Bauchi State Local Government Councils 2017 Completed
8 An assessment of Value added tax administration in Nigeria. Its problem and prospects. 2017 Completed
9 The Roles of Financial Statements on investment decision making: A case study of United Bank For Africa Plc(2004-2013) 2016 Completed
10 Effects of Direct Assessment taxation on the performance of Internally generated Revenue in Kogi State, Nigeria(2005-2011) 2016 Completed
11 The role of internal functions on Management efficiency in Public Sector in Nigeria N/A Ongoing
12 Effects of tax incentives on organizational growth (A case Study of PZ and Unilever Nigeria Plc, Lokoja) N/A Ongoing
13 Effects of tax incentives on organizational growth (A case Study of PZ and Unilever Nigeria Plc, Lokoja) N/A Ongoing
14 Effects of tax incentives on organizational growth (A case Study of PZ and Unilever Nigeria Plc, Lokoja) N/A Ongoing
15 Tax Administration in Nigeria: Challenges and Prospects. (A case Study of Kogi State Board of Internal Revenue) N/A Ongoing
16 Pension Administration and Management( A case Study of Legacy Pension Managers). N/A Ongoing
17 The impact of Corporate Governance on the Financial Performance of the listed money deposit banks in Nigeria. MBA Accounting N/A Ongoing


  1. GOOGLE SCHOLAR:https://scholar.google.com/citations?user=_GYupGkAAAAJ&hl=en
  2. ORCID iD:orcid0000-0001-1972-2021
  3. researchgate:https://www.researchgate.net/profile/Emmanuel-Eneche-Onoja

Department of Accounting, Faculty of Management Sciences, Federal University Lokoja, Kogi State, Nigeria

Email: [email protected]

Call: 08069742324