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Oliver Nnamdi Okafor

Dr. Oliver Nnamdi Okafor

Associate Professor
DepartmentAccounting & Finance
EducationMBA, PhD, CGA, CPA, FCCA
OfficeTRS 2-060
Phone416-979-5000 ext: 552515

Overview

Dr. Oliver Okafor is an Associate Professor, Accounting at the School of Accounting and Finance, Ted Rogers School of Management. He graduated with distinction from the Institute of Management and Technology in Enugu, and holds an MBA in Banking and Finance from the University of Nigeria. He further obtained a second MBA in Global Energy Management and Sustainable Development, and a PhD in Accounting from the University of Calgary.  Oliver is a Canadian Chartered Professional Accountant (CPA), and UK Fellow Chartered Certified Accountant (FCCA). Prior to joining Ryerson University, Dr. Okafor worked in banking, government and education sectors. He worked for the First Bank of Nigeria Plc and the Royal Bank of Canada. Oliver was also a federal tax auditor/trainer, a contract instructor for the CPA Canada, and a faculty at SAIT. He is an enthusiastic teacher and has taught the Advanced Financial Accounting & Disclosure since he joined Ryerson.

Dr. Okafor investigates injustice and bad behaviours in two areas of research: tax compliance and sustainable development. His sustainable development research focuses on accountability, whistleblowing, marginalized groups and developing countries. He has published several papers in peer-reviewed journals including the Journal of Business Ethics (JBE), Accounting, Auditing and Accountability Journal (AAAJ), Canadian Tax Journal (CTJ), Journal of Accounting and Public Policy (JAPP), Financial Accountability and Management Journal (FAAM), Accounting Forum (AF), Accounting Perspectives (AP), International Journal of Managerial Finance (IJMF), Crime, Law and Social Change (CLSC), Australian Journal of Public Administration(AJPA) and International Migration (IM). He has also presented some of his research work in major conferences including the annual meetings of the American Accounting Association (AAA), Canadian Academic Accounting Association (CAAA), and British Accounting and Finance Association (BAFA).

Tax Compliance and Sustainable Development

Publications
Okafor, O. N. (2022). Shaming Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions. Journal of Business Ethics.   FT 50 journal; link to journal article, external link ABDC quality list: A
Okafor, O. N. and Farrar, J. (2021).  Punishing in the Public Interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences. Journal of Accounting and Public Policy.40(5), 1068482. link to journal article, external link ABDC Quality List: A

Ufodike, A., Okafor, O. N., and Opara, M. (2021). First Nations Gatekeepers as a Common Pool Health Care Institution: Evidence from Canada. Financial Accountability and Management Journal, link to journal article, external link, opens in new window ABDC Quality List: A

Kalu, K., Okafor, O. N., & Lin, H. (2021). Strengthening State Capacity in Africa: Lessons from the Washington vs. Beijing Consensus. Journal of Public Affairs, ABDC quality list: B
Ufodike, A., Okafor, O. N., & Opara, M. Network Accountability in Healthcare: A Perspective from a First Nations Community in Canada. Accounting Perspectives. in press. link to journal article , external link ABDC quality list: B

Opara, M., Okafor, O. N., Ufodike A., and Kalu, K. (2021). Institutional Entrepreneurship: Collaborative Change in a Complex Canadian Organization. Accounting, Auditing and Accountability Journal, In Press link to journal article ABDC Quality List: A*

Opara, M., Okafor, O. N., and Ufodike, A. (2021). Invisible actors: Understanding the micro‐activities of public sector employees in the development of public–private partnerships in the United States. Australian Journal of Public Administration, In Press. link to journal article, external link, opens in new window ABDC Quality List: A

Kalu K. and Okafor, O. N. (2021), Programming for Immigrant Women in Canada: Is Entrepreneurship Neglected? International Migration. Vol. 59(1), pp. 105-125. link to journal article, external link, opens in new window ABDC Quality List: A
Okafor, O.N, Adebisi F., Opara M. & Okafor, C.B., (2020) Deployment of Whistleblowing as an Accountability Mechanism to Curb Corruption and Fraud in a Developing Economy, Accounting, Auditing and Accountability Journal (AAAJ) link to journal article, external link ABDC Quality List: A*
Okafor, O. N., Opara, M., & Adebisi, F. (2019). Whistleblowing and the fight against corruption and fraud in Nigeria: perceptions of anti-corruption agents (ACAs). Crime, Law and Social Change (CLSC), 1-18. ABDC Quality List: B
Okafor, O. N., Akindayomi A., & Warsame, H. (2019) Did IFRS affect Corporate Tax Avoidance? Canadian Tax Journal (CTJ) 2019, Volume 67 Issue 4, 947-979 ABDC Quality List: A*
Okafor, O. N., Mains, D., Olabiyi, O., & Warsame, H. (2018). How does CRA expect IFRS to impact Corporate Tax Avoidance? Canadian Tax Journal (CTJ), Volume 66, Issue 1, pp. 1 – 22. ABDC Quality List: A*
Opara, M., Elloumi, F., Okafor, O. & Warsame, H. (2017). Effects of Institutional Environment on P3 Projects: Evidence from Canada Accounting Forum, 2017, Volume 41, Issue 2 ABDC Quality List: B
Okafor, O., Anderson, M. & Warsame, H. (2016) IFRS and Value Relevance: Evidence Based on Canadian Adoption. International Journal of Managerial Finance (IJMF), Vol. 12, Issue 2 ABDC Quality List: A
Research Awards
2022 TRSM Outstanding Research Recognition
2021 TRSM Outstanding Research Recognition
2020 TRSM Outstanding Research Recognition
2020 TRSM Research Recognition Award
2018 TRSM Research Recognition Award 

External

Year

Source

Program

Amount

Principal Investigator

2021

SSHRC

SSHRC Insight Grant

$96,839

Yes

2018

CPA Ontario

CPA Ontario PSI Funding

$15,000

Yes

2018

CAAA/CPA

CAAA Financial Accounting, Assurance and Tax Research Grant

$6,055

Yes

2018

SSHRC

SSHRC Development Insight Grant

$64,041

Yes

2016

CPAEF

CPAEF Alberta

$14,000

Yes

Internal

Yar

Source

Program

Amount

Principal Investigator

2020

TRSM

TRSM Outstanding Research Recognition Fund

$1,500

Yes

2018

TRSM

TRSM Research Development Grant

$7,000

Yes

2018

TRSM/

OVPRI

TRSM/OVPRI Undergraduate Research Opportunity Grant

$9,888

Yes

Course Code Course Title
AFA 716  Advanced Financial Accounting & Disclosure
CACC703 Advanced Financial Accoutning & Disclosure
MT 8916 Advanced Financial Accounting & Disclosure (PMDip)
CACC414 Intermediate Financial Accounting I
CACC514 Intermediate Financial Accounting II

Courses Previously Taught

Couse Description
SAIT Advanced Financial Accounting, Advanced Taxation, Intermediate Financial Accounting, Personal & Corporate Taxation, & External Auditing
CPA Canada Intermediate and Advanced Financial Accounting (Module 5), Intermediate Financial Reporting 1 (Module 5.1), Intermediate Financial Reporting 2 (Module 5.2), & Taxation (Module 8) 

Curriculum Development

Developed curricula for the Advanced Financial Accounting, Advanced Taxation, and Personal & Corporate Taxation as subject matter expert at SAIT.

Teaching Awards

  • 2021‐2022 Ted Rogers School of Management Dean's Teaching Award
  • 2016-2017 Instructor Excellence Award at SAIT