Accounting and Financial Management

Our PhD students

Photo of Bolaji Iyiola

Bolaji Iyiola

  • Role Title: PhD student
  • Address: Richmond Building Portland Street Portsmouth PO1 3DE
  • Telephone: +447405996188
  • Email: bolaji.iyiola@myport.ac.uk
  • Department: Accounting and Financial Management
  • Faculty: Portsmouth Business School

Biography

Nationality: Nigerian - Director of Studies: Richard Trafford/Professor Lisa Jack - Year of Graduation: 2019

I obtained my Master of Science Degree in Forensic Accounting from the University of Portsmouth, and a Bachelor of Science Degree in Accounting from Ahmadu Bello University, Zaria. At present, I study as a Postgraduate Research Student at the University of Portsmouth with the view of obtaining a PhD in Accounting and Financial Management. I also look forward to qualify as a Chartered Accountant and a Certified Fraud Examiner.

Corporate Tone: The Pathway for Assessing Deceptive Communication

The language top management uses in communicating to stakeholders of an entity has been explored in various ways, and its measurement is not unequivocal (Patelli & Pedrini, 2015). Interestingly, the language use of top management has been found to carry valuable and predictive information about the prospects of an entity, which can provide signals of impending financial and going-concern difficulties. It also indicates whether or not financial misconduct has occurred within a firm. Accordingly, Armenic et al., (2010) posited that the narrative language of the CEO, a key constituent in the institutionalisation of corporate culture within an entity, is a more fundamental and direct manifestation of top management language.

From the perspective of corporate culture, this research aims to focus on the ontological ideas of Institutional Theory about the way the social world is - of the relationship between human agents and social structures and the transformational nature of that relationship. Institutional Theory - a set of theories - inquire and describe the continuous structuring of corporations, professions, markets, among others, which attends to the effects of the actions of the external environment and the environment within organisations on the functioning of institutions in society and on the behaviour of individuals within institutions. Accordingly, this research focuses on the understanding of the corporate tone of organisations institutionalised through the need for conformity with external pressures from State requirements to professional standards with respect to financial reporting, and how these pressures help inform fraud investigators on signals to impending financial disasters and potential fraudulent financial reporting. The techniques developed through this research will help provide measures for the understanding of the peculiarity of financial reporting structures in the timely detection of cues to deceptive financial communications.