SOAS University of London

School of Finance and Management

Professor Kemi Yekini

BSc (Ogun State), MSc (Leicester), PhD (De Montfort), FCA, CFE, FHEA
  • Teaching
  • Research
  • Publications


Kemi Yekini
School of Finance and Management

Professor of Accounting

Professor Kemi Yekini
Email address:
020 7898 4545
SOAS University of London
Thornhaugh Street, Russell Square, London WC1H 0XG
Russell Square: College Buildings
Office No:


My many years of experience in the mainstream accounting professional practice and industry has largely driven my research interests, which can be grouped around accountability and transparency in corporate disclosure practices with keen interest in CSR communication, earnings quality and corporate governance. My research approach is interdisciplinary, and thus far I have been instrumental in taking research in CSR communication forward by introducing a linguistic based methodology. Over the years, I have developed a broad approach to examining CSR and sustainability reporting, to assess the accountability to these issues by large multi-nationals. I interpret CSR to encompass many aspects of social and environmental interactions and have a particular interest in understanding firm’s interaction with its corporate and extended environment through high-quality disclosures. Hence, the majority of my publications focuses on aspects of corporate disclosure practices from an interdisciplinary perspective, with particular reference to, transparency and quality of narrative disclosures, earnings quality, corporate governance, forensic accounting and financial statement fraud. My work has produced high quality outputs resulting from quality collaborations and my proficiency in the use of statistical econometric analysis and semiotics (a linguistic based analytical tool) to explore strategic and complex issues. I have published my work in highly ranked international journals. 



My research interests centre on Corporate Disclosure Practices; from an interdisciplinary perspective, with particular reference to:

  • Transparency and quality of narrative disclosures
  • Earnings quality
  • Corporate Governance
  • Auditing
  • Forensic Accounting and Financial statement fraud



Malau, Walter Cameron and Ohalehi, Paschal and Badr, Eldin Soha and Yekini, Kemi (2020) 'Fraud interpretation and disclaimer audit opinion: Evidence from the Solomon Islands public sector (SIPS)'. Managerial Auditing Journal. [Forthcoming]

Wang, Yan and Abbasi, Kaleemullah and Babajide, Bola and Yekini, Kemi (2019) 'Corporate Governance Mechanisms and Firm Performance: Evidence from the Emerging Market Following the Revised CG Code'. Corporate Governance: The International Journal of Business in Society, (20) 1, pp 158-174.

Yekini, Kemi and Adelopo, Ismail and Wang, Yan and Song, Surong (2019) 'Post-regulation effect on factors driving environmental disclosures among Chinese listed firms'. Accounting Research Journal, (32) 3, pp 477-495.

Yekini, Kemi and Omoteso, Kamil and Adegbite, Emmanuel (2019) 'CSR Communication Research: A Theoretical-cum-Methodological Perspective From Semiotics'. Business & Society. [Forthcoming]

Yekini, Kemi and Li, Han and Ohalehi, Paschal and Chijoke-Mgbame, Aruoriwo M (2019) 'CSR disclosure and corporate sustainability: evidence from the Shenzhen Stock Exchange'. International Journal of Business Governance and Ethics, (13) 3, pp 300-322.

Yekini, Kemi and Ohalehi, Paschal and Oguchi, Ifeyinwa and Abiola, James (2018) 'Workplace fraud and theft in SMEs: Evidence from the mobile telephone sector in Nigeria'. Journal of Financial Crime, (25) 4, pp 969-983.

Adelopo, Ismail and Yekini, Kemi (2018) 'Introduction : On dimensions in corporate disclosure studies'. Accounting Research Journal, (31) 1, pp 2-7.

Egbe, Inya and Adegbite, Emmanuel and Yekini, Kemi (2018) 'The Influence of Multinational Enterprises on Subsidiaries: Context Matters'. Accounting, Auditing & Accountability Journal, (31) 2, pp 703-724.

Mgbame, C. O. and Chijoke-Mgbame, M. A. and Yekini, Sina and Yekini, Kemi (2017) 'Corporate social responsibility performance and tax aggressiveness'. Journal of Accounting and Taxation, (9) 8, pp 101-108.

Yekini, Kemi and Adelopo, Ismail and Adegbite, Emmanuel (2017) 'The impact of community expectations on corporate community involvement disclosures in the UK'. Accounting Forum, (41) 3, pp 234-252.

Bindabel, Wadah and Patel, Ashok and Yekini, Kemi (2017) 'The Challenges Faced by Integrating Islamic Corporate Governance in Companies of Gulf Countries with Non-Islamic Companies Across Border through Merger and Acquisition'. Australasian Journal of Islamic Finance and Business, (3) 1, pp 29-38.

Yekini, Kemi and Adelopob, Ismail and Andrikopoulos, Panagiotis and Yekini, Sina (2015) 'Impact of board independence on the quality of community disclosures in annual reports'. Accounting Forum, (39) 4, pp 249-267.

Uzonwanne, Godfrey and Yekini, Kemi and Yekini, Sina and Otobo, Paul (2014) 'An Evaluation of Management Perspectives of Sustainability Reporting in the Nigerian Oil Industry'. Journal of Sustainability Science and Management, (4) 2, pp 70-81.

Raimi, Lukman and Patel, Ashok and Yekini, Kemi and Fadipe, A. O. (2014) 'Spatio-Temporal Audit of Nigeria's Industrial Policies and Entrepreneurship Development Interventions from 1946 to 2013'. International Journal of Humanities and Social Science, (4) 1, pp 294-309.

Raimi, Lukman and Patel, Ashok and Yekini, Kemi and Aljadani, A (2013) 'Exploring the theological foundation of Corporate Social Responsibility in Islam, Christianity and Judaism for Strengthening Compliance and Reporting: An Eclectic Approach'. Issues in Social and Environmental Accounting, (7) 4, pp 228-249.

Yekini, Kemi and Jallow, Kumba (2012) 'Corporate community involvement disclosures in annual report: A measure of corporate community development or a signal of CSR observance?'. Sustainability Accounting, Management and Policy Journal, (3) 1, pp 7-32.

Book Chapters

Yekini, Kemi (2017) 'Insights Regarding the Applicability of Semiotics to CSR Communication Research'. In: Crowther, David and Lauesen, Linne, (eds.), Handbook of Research Methods in Corporate Social Responsibility. Cheltenham: Edward Elger, pp 241-264.

Adelopo, Ismail and Yekini, Kemi and Raimi, Lukman (2017) 'Bridging the governance gap with political CSR'. In: Blowfield, Michael and Karam, Charlotte and Jamali, Dima, (eds.), Development-Oriented Corporate Social Responsibility: Volume 1 Multinational Corporations and the Global Context. London: Taylor & Francis Group, pp 29-48.

Conference Items

Yekini, Kemi and Adelopo, Ismail and Lloydking, Robert (2019) 'Corruption & Bank Profitability: Understanding Sustainable Financial Inclusiveness in ECOWAS Region' In: Academy of Management Annual Meeting 2019, August 9 to 14, 2019, Boston, MA, USA.

Yekini, Kemi (2008) 'Social and Environmental Reporting: How informative is the disclosure of Community Involvement Cost – Qualitative or Quantitative' In: Corporate Responsibility Research Conference, 7th – 9th Sept 2008, Queens University, Belfast..


This list was last generated on Monday, 24th February 2020, 13:27 Europe/London.