The International Centre for Research & Accountability in Governance

CENTRAG is an international research centre that conducts and promotes research in all areas of accountability and governance, within the public and the private sectors. The centre provides technical support and capacity building aimed at strengthening and promoting global accountability and governance, especially in emerging markets.

The importance of corporate governance in the global economic community is now universally acknowledged. The global financial crisis and the corporate scandals that led to the collapse of big name corporations have generated considerable interest in research in this area. The fact that the global business environment has become riskier than ever is no longer taken for granted.

Hence, more attention is placed on the need for companies to pay attention to the many types of risks they face in their operations.

CENTRAG provides the forum for presenting and evaluating the findings of different committees set up to review various aspects of governance in the public and the private sectors.
As countries interact at the global level, there is the need to ensure that standards of corporate governance meet with the requirements of the international business community.

CENTRAG explores and reports on the ways in which companies operating in emerging markets respond to these requirements.

Projects | Research & Reports

The tripartite relationship between shareholders, auditors and directors is at the heart of corporate governance. This is why at CENTRAG, we have over the years conducted research, exploring various aspects of this relationship.

Our completed projects include:

    • An Empirical Evaluation of the Suitability of Published Financial Statements for Decision-Making.
    • Curious Auditing Regulations in Nigeria: A Case Study of Cultural/Political Influence on Auditing Practice.
    • A Longitudinal Analysis of the Quality of Audit Reporting in a Developing Economy following the Indigenisation of Equity Capital: A Nigerian Case Study.
    • Audit Fees and Directors and Officers Indemnity Insurance.
  • The Effect of Corporate Governance Reform within the UK Banking Industry and its Effect on Firm Performance.
  • The State of Corporate Governance in Nigeria (presented at the Inaugural Conference of the Commonwealth Association for Corporate Governance in Nairobi, Kenya, 2000).
  • Corporate Governance and Earnings Management: Empirical Evidence from Nigeria.
  • A Review of Internal and External Influences on Corporate Governance and Financial Accountability in Nigeria.
  • The Code of Corporate Governance in Nigeria: Efficiency Gains or Social Legitimacy.
  • Corporate Audit Reporting and the Structure of the Market for Audit Services to Listed Companies in Nigeria: A Longitudinal Study. RESEARCH REPORT Sponsored by the Research Foundation of the Institute of Chartered Accountants of Nigeria (ICAN).
  • Financial Reporting and Fraud, in Idowu, S.O. and Louche, C. (eds.) THEORY AND PRACTICE OF CORPORATE SOCIAL RESPONSIBILITY (2011).
  • Seeding Corporate Integrity: the Challenges to Accounting and Auditing in Nigeria. In GLOBAL CORRUPTION REPORT (2009) Transparency International.

Corporate Governance In Commonwealth Countries

      • Contributions from accomplished authors across the Commonwealth
      • Adds to your level of corporate governance at international level, especially within the Commonwealth
      • An authoritative resource material for academics, researchers, business & finance students, investors and government agencies with an interest in the Commonwealth

Professor Elewechi Okike is the former Head of Accounting and Director of the PHD Programme at Sunderland Business School. She is currently the Director of the International Centre for Research in Accountability and Governance, and Chief Executive of the Academy for Excellence in Education. She researches and publishes in the area of corporate governance, international comparative studies in auditing and the general areas of business and management. She represented Nigeria at the Inaugural Conference of the Commonwealth Association for Corporate Governance in Nairobi, Kenya in 2000, and is an alumni of the Commonwealth Scholarship Commission (SCS), UK. She was in the professional accounting practice before joining academia in 1980.

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BAFA Annual Conference 2019.

8th – 10th April 2019

The Annual Conference of the British Accounting and Finance Association (BAFA) is taking place in Birmingham, England, Tuesday 9 April to Wednesday 10 April 2019. The doctoral master classes will take place on Monday, 8 April.

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The 29th Audit and Assurance Conference.

23th – 24th May 2019

The 29th Audit and Assurance Conference organised by the Auditing Special Interest Group (ASIG) of the British Accounting & Finance Association (BAFA) will take place in Birmingham, UK on Thursday 23 & Friday 24 May 2019.

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African Accounting and Finance Conference.

4th – 6th Sep 2019

The 9th African Accounting and Finance Conference (AAFC) is taking place in Dar es Salaam, Tanzania on 4th to 6th September 2019, Ramada Resort).Emerging Scholars Colloquium, 3rd September. For more information visit

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Contact Us


International Centre for Research in Accountability and Governance
The White House
P.O. Box 112
Washington NE37 1PG
United Kingdom

Tel/Fax: +44(0)845 299 1127
Mobile: +44 (0)744 823 5208