contactus@yumsuk.edu.ng | +234 9045292260
E-Voting 2022
contactus@yumsuk.edu.ng | +234 9045292260
E-Voting 2022
uhumar@yumsuk.edu.ng
07063116050
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Umar Habibu Umar

Lecturer I

Research Interest

Corporate Governance, Corporate Social Responsibility, Islamic Accounting and Finance and Islamic Inheritance Accounting

Area of specialization

Accounting and Finance

Education

  • PhD. (in view)
  • M.Sc. Accounting and Finance
  • BSc. Accounting

Selected Publications

  1. Umar, U.H., Jibril, A.I. and Musa, S. (2022), ” Board attributes and CSR expenditure before and during COVID-19″, Journal of Financial Reporting and Accounting. DOI 10.1108/JFRA-05-2022-0197 . (Scopus-indexed).

  2. Umar, U.H., Jibril, A.I. and Musa, S. (2022), “Audit committee characteristics and corporate philanthropic donations before and during COVID-19”, Corporate Governance. https://doi.org/10.1108/CG-10-2021-0387(Scopus-indexed).

  3. Mahmoud, M.A., Umar, U.H., Baita, A.J. and Ado, M.B. (2022), “Relative financial deprivation, financial anxiety and financial satisfaction: the role of access to Islamic financing among MSME owners amidst COVID-19”, Journal of Islamic Accounting and Business Research. https://doi.org/10.1108/JIABR-03-2022-0061 (Scopus-indexed).

  4. Umar, U.H., Besar, M.H.A. and Abduh, M. (2022), “Compatibility of the CSR practices of Islamic banks with the United Nations SDGs amidst COVID-19: a documentary evidence”, International Journal of Ethics and Systems,. https://doi.org/10.1108/IJOES-12-2021-0221. (Scopus-indexed).

  5. Umar, U. H. (2022), “ Relationship between board independence and CSR spending of Islamic banks in Bangladesh.”, Journal of Islamic Monetary Economics and Finance, Vol. 8 No.2, pp. 201-218. https://doi.org/10.21098/jimf.v8i2.1451(Scopus-indexed).

  6. Umar, U. H. And Umar, M. A. (2022), “ Integrating Islamic Fintech into Islamic Social Finance to Revive the Going Concern of MSMEs in the COVID-19 Era”, Global Review of Islamic Economics and Business, Vol. 10 No.1, pp. 1-13. https://doi.org/10.14421/grieb.2022.101-01 ((Non-ISI /Non-Scopus-indexed).

  7. Umar, U.H., Haron, M. H. and Musa, S. (2022), “Mentoring Islamic banks: the extent of the adoption of Bangladeshi CSR disclosure practices by Jaiz Bank Nigeria”, International Journal of Business Governance and Ethics, Vol. 16 No.1, pp. 106 -127. DOI: 10.1504/IJBGE.2021.10037016 (Scopus-indexed).

  8. Umar, U.H., Baita, A.J., Haron, M.H.B. and Kabiru, S.H.K. (2021), “The potential of Islamic social finance to alleviate poverty in the era of COVID-19: the moderating effect of ethical orientation”, Vol. ahead-of-print No. ahead-of-print, International Journal of Islamic and Middle Eastern Finance and Management https://doi.org/10.1108/IMEFM-07-2020-0371. (ISI /Scopus-indexed).

  9. Umar, U.H., AbuBakar, M., Baita, A.J., Kademi, T.T. and Haron, M.H. (2021), “Do academic and professional institutions promote the awareness and knowledge of Islamic banking and finance in Nigeria?”, Journal of Islamic Accounting and Business Research, Vol. 12 No. 3, pp. 401-417. https://doi.org/10.1108/JIABR-05-2020-0171. (Scopus-indexed).

  10. Umar, U.H. and Musa, S., (2020), “Disclosing CSR by Islamic banks: does Jaiz Bank Nigeria, Plc adopt the practice of Islami Bank Bangladesh Limited?, Social Responsibility Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/SRJ-02-2019-0084. (Scopus-indexed).

  11. Umar, U.H. and Kurawa, J.M. (2019), “Business succession from an Islamic accounting perspective”, ISRA International Journal of Islamic Finance, Vol. 11 No. 2, pp. 267-281. https://doi.org/10.1108/IJIF-06-2018-0059 (Scopus-indexed)

  12. Umar, U.H., Ado, M.B. and Ayuba, H. (2019), “Is religion (interest) an impediment to Nigeria’s financial inclusion targets by the year 2020? A qualitative inquiry”, Qualitative Research in Financial Market, Vol. 12 No. 3, pp. 283-300. https://doi.org/10.1108/QRFM-01-2019-0010 (Scopus-indexed).

  13. Umar, U.H. and Haron, M.H. (2021), “The Islamic need for investing inherited wealth and accounting treatments”, Journal of Muamalat and Islamic Finance Research, Vol. 18 No.1, pp. 1-13. https://doi.org/10.33102/jmifr.v18i1.323. (Non-ISI /Non-Scopus-indexed).

  14. Umar, U.H. and Haron, M.H. (2021), “Accounting for waqf institutions: business, not-for-profit or hybrid entities”, International Journal of Islamic Economics and Finance, Vol. 4 No.2, pp. 293-314. (Non-ISI /Non-Scopus-indexed).

  15. Umar, U.H. and Kurawa, J.M. (2021), “Exploring the reasons for the low level of awareness and knowledge of AAOIFI standards in Nigeria “, Journal of Islamic Finance, Vol. 10 No.1, pp. 1-14.

  16. Lawal, S., Kurawa, J. M., Hamid, K. T., Umar, U. H. (2021), “Do behavioral, educational, and legal factors determine the applicability of forensic accounting in the public sector?”, Journal of Research in Emerging Markets, Vol. 3 No. 2, pp. 27-43. (Non-ISI /Non-Scopus-indexed).

  17. Umar, U.H. and Abubakar, M. (2021), “Maximizing zakat revenues in the COVID-19 period: the need for creating zakat accounting standards in OIC member countries”, International Journal of Zakat, Vol. 6 No.2, pp. (Non-ISI /Non-Scopus-indexed).

  18. Umar, U.H., Kademi, T.T. and Haron. M.H. (2020), Integrating wqÄf and business: ensuring business sustainability for the welfare of heirs and non-heirs, International Journal of Economics, Management and Accounting, Vol. 28 No.1, pp. 191-213. (Non-ISI /Non-Scopus-indexed).

  19. Kurawa, J.M. and Umar, U.H. (2019), Relationship between ownership concentration and financial performance of deposit money banks in Nigeria: Does a turning point exist?, Journal of Emerging Economies and Islamic Research, Vol. 7 No.2, pp. 32-43.

  20. Umar, U.H. (2017), The relevance of accounting profession in Islamic inheritance, Bayero International Journal of Accounting Research, Vol. 11 No.1, pp. 414-430. available at: https://ssrn.com/abstract=3759148 or http://dx.doi.org/10.2139/ssrn.3759148 (Non-ISI /Non-Scopus-indexed).

  21. Umar, U. H. (2021), Adapting the Al Rajhi waqf model to mitigate the impact of COVID-19 on the Ummah: a lesson to Muslim philanthropists, in Hassan, M.K., Muneeza, A. and Sarea, A.M. (Eds), COVID-19 and Islamic Social Finance (pp. 137-151). Routledge. (Scopus-indexed).

  22. Umar, U.H, and Danlami, M.R. (2021) “The Need for Revitalization of Islamic Social Finance Instruments in the COVID-19 Period in Nigeria: The Role of Digitalization.” In The International Conference On Global Economic Revolutions, pp. 177-187. Springer, Cham (Non-ISI /Non-Scopus-indexed).

  23. Umar, U. H., Abubakar, M. and Sharifai, I. I. (2021), Why does business zakat contribute insignificantly to achieving SDG-1: ending poverty in Nigeria? Evidence from recordkeeping practices, in Billah, M.M. (Ed.), Islamic Wealth and the SDGs: Global Strategies for Socio-economic Impact. Springer International Publishing (pp. 219-239). https://doi.org/10.1007/978-3-030-65313-2_11 (Non-ISI /Non-Scopus-indexed).

  24. Umar, U. H., Haron, M. H. and Kurawa, J. M. (2021), Combating fraud through forensic accounting: the case of Islamic inheritance in Nigeria, in Rafay, A. (Ed.), Handbook of Research on Theory and Practice of Financial Crimes (pp. 196-217). IGI Global. (Non-ISI /Non-Scopus-indexed).

  25. Umar, U.H. (2019), Integrating family waqf into an inheritable going concern business: an instrument for the sustainable welfare of exempted heirs, in Ali, K.M., Hassan, M. K. and Elzahi Saaid Ali, A. (eds.), Revitalization of waqf for socio-economic development, Palgrave Macmillan, Cham. Vol. II, pp. 67-87. DOI https://doi.org/10.1007/978-3-030-18449-0_4. (Non-ISI /Non-Scopus-indexed).

  26. Umar U.H. (2019), A basic comprehensive accounting package for musharakah: consolidation of Islamic and conventional practices, in Ghazali, E., Mutum, D., Rashid M. and Ahmed J. (eds.), Management of Shariah Compliant Businesses. Management for Professionals, Springer, Cham, pp. 85-93. https://doi.org/10.1007/978-3-030-10907-3_8. (Non-ISI /Non-Scopus-indexed)