Samson Iliya Nyahas was born in 1975 and holds a PhD degree from the prestigious Makerere University, Kampala, Uganda. He is an Associate Professor in the Department of Accounting, University of Jos. He is a former HOD, Department of Accounting, University of Jos. Currently, he is a visiting Reader at the Nigerian Army University, Biu, Borno State, Nigeria. At the moment, he is the HOD of the Department of Accounting, Karl Kumm University, on sabbatical leave. He is also a tutor with the Nigerian College of Accountancy, Kwall, Bassa Plateau State.
His specializes in development finance, accounting and sustainability studies, Climate Change Financing, Financial Disclosures, auditing and taxation, financial management and reporting. He has over 30 articles in circulation in learned Journals both locally and internationally.
He qualified as an Associate member of the Institute of Chartered Accountants of Nigeria (ICAN) and a member of the African Accounting and Finance Association (AAFA). He is the Managing Partner, Datong and Co. Chartered Accountants, Jos, Nigeria. He is also a partner with Fingertips Consults, Abuja, Nigeria. He has audited several organizations both in the public and private sectors of the Nigerian economy
He has consulted for some reputable organisations, including but not limited to: United States Agency for International Development (USAID), Irish Research Council (IRC), International Fund for Agricultural Development (IFAD), Plateau State Local Government Service Commission and Industrial Training Fund (ITF), Plateau State Internal Revenue Service, and Jos South Local Government.
The study examined the effect of Forensic Accounting Techniques on Fraud Prevention in Plateau State Internal Revenue Service, Nigeria. The population is the staff of Plateau State Internal Revenue Service. The service has a total population of 376 staff. Taro Yamane formula for sample size determination was used to ascertain the sample size for th...
The study examined the moderating effects of tax incentive on the relationship between sustainability disclosure and the performance of listed manufacturing firms on the Nigeria Exchange Group from 2015-2024. The motivation behind this study are, limitation in Empirical evidence and the use of tax incentive as a policy tool for sustainability discl...
This study examined the effect of International Public Sector Accounting Standards (IPSAS) on financial reporting in the Nigeria Public Sector, a study of the University of Jos, Jos Plateau State. The population of this study is number of senior staff of Bursary Department of the University of Jos which amounts to 152. The population is the senior ...
This study investigated the effect of FinTech adoption on the liquidity of insurance firms in Nigeria, with a focus on ATM, POS, Web Pay, and Mobile Pay transactions as proxies for digital adoption. Liquidity is measured using the current ratio, capturing firms’ ability to meet short-term obligations. Using a quantitative, explanatory panel data ap...
This study examined the environmental accounting readiness of small and medium enterprises (SMEs) in Plateau State, with specific focus on barriers to adoption and digital solutions. A cross-sectional survey research design was adopted. The population comprised 15,250 SMEs in Plateau State, from which a sample size of 390 respondents was determined...
Abstract
This study investigates the effect of ownership structures on financial reporting quality of insurance firm in Nigeria, focusing on management ownership, institutional ownership and ownership concentration. The primary objective is to examine the effect of ownership structure on the quality of financial reporting using the Generalized Met...
