Dr. Oliver N. Okafor
Overview
Dr. Oliver Okafor is an Associate Professor of Accounting at the Ted Rogers School of Management. He joined Toronto Metropolitan University in 2017, became academic coordinator of the Professional Master’s Diploma (PMDip) in Accounting in 2021 and director of the program in 2022. He also worked as Academic Coordinator, Accounting programs at the Chang School. In 2024, Dr. Okafor became the Director of the CPA Ontario Centre for Public Sector Accounting and Accountability. Oliver graduated with distinction from the Institute of Management and Technology in Enugu, and obtained an MBA in Banking and Finance from the University of Nigeria. He further obtained a second MBA and a PhD in Management with specialization in Accounting and Taxation, from the University of Calgary. Oliver is a Canadian Chartered Professional Accountant (CPA), and UK Fellow Chartered Certified Accountant (FCCA). Prior to joining Toronto Metropolitan 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 tax auditor/trainer at the CRA, a contract instructor for the CPA Canada, and a faculty at SAIT. He is passionate about teaching and was awarded the TRSM Dean's Teaching Award in 2022, and the YSGS Outstanding Contributions to Graduate Education in 2023..
Dr. Okafor’s research interests lie primarily in tax compliance, accountability, and EDI (equity, diversity and inclusion). His EDI research is interdisciplinary. He has published several papers in peer-reviewed journals including the Journal of Business Ethics (JBE), Accounting, Auditing and Accountability Journal (AAAJ), European Accounting Review (EAR), Critical Perspectives on Accounting (CPA), 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), Social and Environmental Accountability Journal (SEAJ), 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). Oliver has received several grants and awards including SSHRC grants and TRSM Research Recognition Awards.
Tax Compliance and EDI
Publications |
Li, J., & Okafor, O. N. (2024). Tax Employee Careers and Corporate Tax Outcomes. (external link, opens in new window) European Accounting Review, 1-26. |
Okafor, O. N., & Kalu, K. (2023). Integration challenges, immigrant characteristics and career satisfaction for immigrants in the field of accounting and finance: An empirical evidence from Canada (external link) . Critical Perspectives on Accounting, 102602. ABDC quality list: A |
Okafor, O. N., Opara, M., Maier, C., & Kalu, K. (2022). Exploring the Attitudes of CFOs Towards Carbon Tax Policy (external link) . Social and Environmental Accountability Journal, 1-33. ABDC quality list: B |
Okafor, O.N. (2023) Shaming of Tax Evaders: Empirical Evidence on Perceptions of Retributive Justice and Tax Compliance Intentions. (external link) Journal of Business Ethics 182, 377–395. FT 50 journal. 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. (external link) Journal of Accounting and Public Policy.40(5), 1068482. 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 (external link) . Financial Accountability and Management Journal, 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 (external link) . Accounting Perspectives. in press. ABDC quality list: B |
Opara, M., Okafor, O. N., Ufodike A., and Kalu, K. (2021). Institutional Entrepreneurship: Collaborative Change in a Complex Canadian Organization (external link, opens in new window) . Accounting, Auditing and Accountability Journal, In Press, 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 (external link) . Australian Journal of Public Administration, In Press. ABDC Quality List: A |
Kalu K. and Okafor, O. N. (2021), Programming for Immigrant Women in Canada: Is Entrepreneurship Neglected? (external link) International Migration. Vol. 59(1), pp. 105-125. 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 (external link) , Accounting, Auditing and Accountability Journal (AAAJ) 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 |
2023 TRSM Outstanding Research Recognition |
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 |
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Year | Source |
Program |
Amount |
Principal Investigator |
2023 | SSHRC | SSHRC Insight Grant | $91,465 | No |
2022 | SSHRC | Race, Gender, and Diversity Initiative | $449,432 | No |
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 |
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