International Journal of Finance and Accounting

International Journal of Finance and Accounting is a refereed Journal dedicated to publish empirical research that tests, extends, or builds Finance and Accounting theory and contributes to practice. The journal publishes high quality research papers in accounting, finance and their interface. All empirical methods – including, but not limited to, qualitative, quantitative, laboratory, and combination methods – are welcome.

Wilson Herbert

Professor, Professor of Accounting & Financial Management, and Head of Department of Accounting, Finance & Banking, BAZE University, Nigeria

Research Areas

International Accounting Emerging capital markets Financial Management,International banking & investment,Corporate Governance & Risk Management

Publications: Journals

[1]  Herbert, W. E. (1996), “Investing in Emerging Markets: Emerging Issues and Trends”, Managerial Finance, vol. 22(12): 1 - 5.
[2]  Herbert, W. E. and Dockery, E. (1996), “The Role of Investment Privatisation Funds in Economies in Economic Transition”, Managerial Finance, vol. 22(12): 6 - 13.
[3]  Herbert, W. E. and Dockery, E. (1996), “Enterprise Restructuring in Transition Economies: The Need for Venture Capital Financing”, Managerial Finance, Vol. 22(12): 28 - 37.
[4]  Herbert, W. E. and Gao, S. S. (1996), “Lease Finance in Emerging Markets: An Eastern European Study” Managerial Finance, Vol. 22(12): 37 - 51.
[5]  Herbert, W. E. (1996), “Investment Performance of Small- and Large-Capitalization Stocks in Emerging Markets: Evidence of Contrarian Predictive Behaviour in Hong Kong Stock Market”, Invited paper for The IFM Journal of Finance Management.
[6]  Herbert, W. E. (2000), “Firm Size and Stock Returns in Emerging Markets: A Test of Marginal Firm Characteristics in Hong Kong Stock Market”, Nigerian Financial Review.
[7]  Herbert, W. E. (2011), “State Capacity and the Politics of Economic Reform in Nigeria: Some Critical Issues”, Journal of Business and Financial Studies, Vol. 2(2), pp. 35-58.
[8]  Herbert, W. E. (2011), “Critical Perspectives of the Politics of State Capacity and the Politics of Economic Reform in Nigeria”, The Nigerian Banker , April-June, pp. 4-19.
[9]  Herbert, W. E. (2012), “African Cultures and Africa’s Economic Development”, Journal of African Culture and International Understanding (A UNESCO Quarterly Publication), Vol. 1, No. 1, pp. 5 – 12.
[10]  Herbert, W. E. (2012), “Conceptualisation and Analysis of Effects of African Cultures on Africa’s Economic Development”, The Certified National Accountant, Vol. 20, No. 4, pp. 15 – 20.
[11]  Herbert, W. E. (2014), "A Strong Voice for Fostering Africa's Economic Development and A Culture of Peace through Literacy”, UNESCO Journal of African Culture and International Understanding, (A UNESCO Quarterly Publication) Vol. 7 No. 1, January –March, pp. 6-11.
[12]  Herbert, W. E. (2014), "Culture and Economic Security in Africa: Remodelling the Options", Policy Brief, (A UNESCO Quarterly Publication of Institute for African Culture and International Understanding, Olusegun Obasanjo Presidential Library, No. 3, July, pp. 1-19.
[13]  Herbert, W. E. (1994), “International Perceptions of Motivations and Net Benefits of New Forms of Investment: A Comparative Study of UK and Foreign Multinationals”, Conference Proceedings of UK Academy of International Business, Vol. 2: 655 - 689.
[14]  Herbert, W. E. (1995), “Foreign Investment Strategies: A Comparative Study of the Use of the New Forms of Investment by UK & Non-UK Multinationals”, Research in International Business & Finance, Vol. 12: 303-323.
[15]  Herbert, W. E. (1995), “International Strategic Alliances and Their Association with Contextual Variables”, Journal of Management Studies.
[16]  Herbert, W. E. (2000), “Intranational and International Trends in the Use of Strategic Alliances in Foreign Investment: A Survey and Analysis”, Nigerian Financial Review.
[17]  Herbert, W. E. and Wallace, R.S.O. Wallace (1996), “A Corporate View of Research Needs in Corporate Finance”, Accounting and Business Research, Spring, 26(2): 107-124.
[18]  Herbert, W. E. (1996), “Alternative Research Paradigm in Accounting and Finance: The Case for Responsive Focusing”, Management Research News, Vol. 19(3): 1-21.
[19]  Herbert, W. E. (1997), “Empirical Study of Financial Managers' Perceptions of Research Needs in Corporate Finance”, Management International Review.
[20]  Herbert, W. E. (1998), “More than Just a Market: Nigeria and Africa in the Era of Economic Globalization”, Nigerian Financial Review, Vol. 7(3): 13 - 23.
[21]  Herbert, W. E. (2001), “The Effect of Lemons Problem on Financial Decisions”, In Ezejelue, A. C. and Okoye, A. E. (eds.), Accountancy: Issues & Readings (Benin City: Nigerian Accounting Association): 75 – 85.
[22]  Herbert, W. E. (2004), “Perspectives on Forensic Accounting”, The Certified National Accountant, April – June, Vol. 12(2): 45 – 50.
[23]  Herbert, W. E. (2005), “The Relevance of Financial Derivatives for the Nigerian Capital Market”, The Nigerian Stockbroker, Jan-March, 6(1): 3 – 14.
[24]  Herbert, W. E. (2007), “Stock Market Performance and Economic Growth”, The Certified National Accountant, Oct. – Dec. Vol. 15(4): 48 – 53.
[25]  Herbert, W. E. (2009), “The Responsive Constructivist Paradigm as an Approach to Accounting and Finance Research”, The Certified National Accountant, Oct.–Dec. Vol. 17(4): 20–33.
[26]  Ezeabasili, V. N., Tsegba, I. N. and Herbert, W. E. (2012), “Economic Growth and Fiscal Deficits: Empirical Evidence from Nigeria”, Economics and Finance Review Vol. 2(6): 85–96. Available online at http://www.businessjournalz.org/efr.
[27]  Dockery, E., Ezeabasili, V. N. and Herbert, W. E. (2012), “On the Relationship between Fiscal Deficits and Inflation: Econometric Evidence for Nigeria”, Economics and Finance Review, Vol. 2(7) pp. 17–30. Available online at http://www.businessjournalz.org/efr.
[28]  Ezeabasili, V. N., Mojekwu, J. N. and Herbert, W. E. (2011), “An Empirical Analysis of Fiscal Deficits and Inflation in Nigeria”, International Business and Management Vol. 4, No. 1, 29 February, pp. 105-120.
[29]  Ezeabasili, V. N. and Herbert, W. E. (2013), “Fiscal Responsibility Law, Fiscal Discipline and Macroeconomic Stability: Lessons from Brazil and Nigeria”, International Journal of Economics and Management Sciences (IJEMS), Vol. 2, No. 6: 1 – 10.
[30]  E. Chuke Nwude and Herbert, W. E. (2013), “Are Brewery Stocks a Hedge against Inflation? Evidence from Nigeria”, Research Journal of Finance & Accounting, Vol. 4, No. 7: 78-89.
[31]  Herbert, W. E., Tsegba, I. N., Ohanele, A. C. & Anyahara, I. O. (2013), “Adoption of International Financial Reporting Standards (IFRS): Insights from Nigerian Academics & Practitioners”, Research Journal of Finance & Accounting, Vol. 4, No. 6: 121-135.
[32]  Herbert, W. E. and Tsegba, I. N. (2013), “Economic Consequences of International Financial Reporting Standards (IFRS) Adoption: Evidence from a Developing Country”, European Journal of Business and Management, Vol.5, No.28, pp. 80 – 99.
[33]  E. Chuke Nwude and Herbert, W. E. (2013), “Examining The Inflation-Hedging Properties of Agricultural Commodities Stocks in Nigeria”, European Journal of Business and Management, Vol. 5, No. 22, pp. 180 – 194.
[34]  Herbert, W. E., Ene, E. and Tsegba, I. N. (2014), “Globalization of Financial Reporting: Obstacles to International Financial Reporting Standards (IFRS) Adoption in Nigeria”, Asian Journal of Business and Management Sciences, 3(12): 25-41. www.ajbms.org
[35]  E. Chuke Nwude and Herbert, W. E. (2015), “Beta of Equities listed in the Chemical and Paints Sector of the Nigerian Stock Exchange”, (Forthcoming).
[36]  Herbert, W. E. (1999), “Some Perspectives on the Structural Analysis of Privatisation”, Nigerian Financial Review, Vol. 8(2): 13 – 27.
[37]  Herbert, W. E. (1997), “Coping with Information Impactedness through Bank Regulation”, Journal of Management Sciences, Vol. 1(2): 54 - 65.
[38]  Herbert, W. E. (1999), “The Organisation of Economic Transactions: Markets and Their Limits”, Nigerian Financial Review, March, Vol. 8(1): 22-29.
[39]  Herbert, W. E. (1999), “Institutional Changes in World Financial Markets: Implications for the Nigerian Stock Market”, Submitted to CBN Economic & Financial Review.
[40]  Herbert, W. E. (1996), Dockery, E. and Taylor, K. (2000), “Corporate Governance, Managerial Strategies and Shareholder Wealth Maximisation: A Study of Large European Companies”, Managerial Finance, vol. 26(9): 21 - 35.
[41]  Herbert, W. E. and Dockery, E. (2000), “Corporate Governance and Enterprise Restructuring: Evidence from Privatised Polish Enterprises”, Managerial Finance, Vol. 26(9): 80 - 92.
[42]  Herbert, W. E. (2001), “Impact of Changes in Corporate Management on Share Prices and Corporate Earnings”, Nigerian Financial Review.
[43]  Herbert, W. E. (2001), “The Relations between Corporate Governance, Managerial Strategies and Shareholder Value Creation: An International Analysis”, Accounting Frontier, Vol. 3(1): 1 - 24.
[44]  Herbert, W. E. (2003), “What Managers Think of Corporate Finance Research: A Survey and Analysis”, Management Review, University of Abuja.
[45]  Herbert, W. E. (2004), “How Managers Create and Enhance Shareholder Wealth: A Survey of Large European Companies”, Management Review, University of Abuja.
[46]  Ezeabasili, V. N. and Herbert, W. E. (2007), “Fiscal Policy, Public Sector Management and Macroeconomic Stability in a Developing Country: Expectations from the Proposed Fiscal Responsibility Bill in Nigeria”, The Certified National Accountant, Jan–Mar. Vol. 15(1): 21 – 27.
[47]  Ezeabasili, V. N. and Herbert, W. E. (2007), “Analysis and Imperatives of Fiscal Responsibility Law in an Emerging Economy”, The Certified National Accountant, April – June, Vol. 15(2): 10 – 18.
[48]  Herbert, W. E. and Ezeabasili, V. N. (2008), “Conceptual Framework on Privatisation of State-Owned Enterprises, The Certified National Accountant, Jan–Mar. Vol. 16(1): 33 - 44.
[49]  Tsegba, I. N. and Herbert, W. E. (2011), “The Relationship between Ownership Structure and Firm Performance: Evidence from Nigerian Listed Companies”, African Journal of Accounting, Economics, Finance and Banking Research, Vol. 7. No. 7, pp. 51-63.
[50]  Herbert, W. E. and Tsegba, I. N. (2011), “Corporate Governance and Firm Performance through Ownership Structure of Nigerian Listed Companies”, Journal of Business and Financial Studies, Vol. 3(1), pp. 1-27.
[51]  Herbert, W. E., Tsegba, I. N. and Sar, J. I. (2012), “Do Audit Fees Affect Quality of Audit Opinion? Evidence from a Developing Country”, Journal of Management Sciences, Vol. 12, No. 1 (ISSN 1118-6828), pp.94-117.
[52]  Everton, D., Tsegba, I. N. and Herbert, W. E. (2013), “Does Ownership Structure Influence Firm Performance? Empirical Insights from an Emerging Market”, Journal of Governance and Regulation, Vol. 1(4), pp. 165 – 175.
[53]  Tsegba, I. N. and Herbert, W. E. (2013), “Corporate Governance, Ownership Structure and Firm Performance in Nigeria”, Research Journal of Finance and Accounting, Vol. 4, No. 5, pp. 23-38.
[54]  Tsegba, I. N. and Herbert, W. E. (2013), “Core Investor Perspectives on Corporate Governance and Firm Performance”, The Certified National Accountant, Vol. 21(1), January – March, pp. 13-25.
[55]  Tsegba, I. N., Herbert, W. E. and Ene, E. E. (2014), “Corporate Ownership, Corporate Control and Corporate Performance in Sub-Sahara Africa: Evidence from Nigeria”, International Business Research, Vol. 7(11), pp. 73 -84.
[56]  Herbert, W. E. (2008), “Fulfilling the Development Potential of Higher Education in Africa: Current Development, Challenges and Prospects”, The Certified National Accountant, Oct-Dec. Vol. 16(4).
[57]  Herbert, W. E. (2009), “Budgetary Allocation, Internally Generated Revenue and the Funding of Tertiary Education in Nigeria”, The Certified National Accountant, Jan-Mar. Vol. Vol. 17(4): 6 - 19.
[58]  Herbert, W. E. (2011), “The Effect of Research on Accounting Education and Profession”, The Certified National Accountant, April-June Vol. 19(2): 8 - 19.

Publications: Conferences/Workshops/Symposiums

[1]  Herbert, W. E. (1992), “Research Needs in Accounting: The Conceptual Issues and Perspectives from UK Accountancy Bodies”, A Paper Presented at the British Accounting Association, Scottish Accounting Study Group, University of Dundee, Scotland, Sept. 9-10.
[2]  Herbert, W. E. (1992), “International Diversification, Risk Reduction, and New Forms of Investment: A Research Framework”, Presented at the European International Business Association Annual Conference, University of Reading, England, U.K. 13-16 Dec.
[3]  Herbert, W. E. (1993), “Research Needs in Corporate Finance: A Study of the Perceptions of UK Financial Managers”, Presented at British Accounting Association Annual Conference (BAA), Univ. of Strathclyde, Scotland, April 5 - 7.
[4]  Herbert, W. E. (1993), “Research Needs in Accounting: Perspectives from UK Accounting Practitioners in Industry & Commerce”, Presented at British Accounting Annual Conference (BAA), University of Strathclyde, April 5-7.
[5]  Herbert, W. E. (1993), “Research Needs in Accounting: The Conceptual Issues”, Presented at Critical Perspectives On Accounting Conference, Baruch College, City of New York Univ. USA, April 16-18.
[6]  Herbert, W. E. (1993), “Topical Priorities in Corporate Finance: An International and Intranational Analysis”, Presented at the American Accounting Association, North-East Regional Meeting, University of Rhode Island, April 22-24.
[7]  Herbert, W. E. (1993), “Capital Structure Theory: An Intranational and International Analysis of Financial Managers' Perspectives”, Presented at the British Accounting Association Scottish Meeting, University of Paisley Scotland, May 28 - 29.
[8]  Herbert, W. E. (1996), “Enigma of Nigerian Professionals: The Accountancy Profession’s Point of View: Moderator’s Comments”, A Paper presented at the Annual Conference of Association of National Accountants of Nigeria (ANAN), Jos, Oct. 23 – 26.
[9]  Herbert, W. E. (1996), “Educational Financing in the Year 2000 and Beyond”, A Paper presented at the 1st Annual Public Lecture of Abuja School of Accountancy & Computer Studies, Abuja, April 24 - 26.
[10]  Herbert, W. E. (1996), “Nigerian Capital Markets and the Role of Banks in Economic Development”, A Paper Presented at the National Conference on Eradication of Secret Cults in Educational Institutions, Jos, Dec. 16-18.
[11]  Herbert, W. E. (1996), “Eradication of Cultism in Educational Institutions: Lessons from Other Countries”, A Paper Presented at the National Conference on Eradication of Secret Cults in Educational Institutions, Jos, Dec. 16-18.
[12]  Herbert, W. E. (1997), “Towards an Efficient Capital Market in Nigeria”, A Paper presented at the Mandatory Continuing Professional Development (MCPD) of The Association of National Accountants of Nigeria, July & Sept..
[13]  Herbert, W. E. (1997), “Investment Strategies: Some Perspectives” A Paper presented at the Mandatory Continuing Professional Development (MCPD) of The Association of National Accountants of Nigeria, July & Sept..
[14]  Herbert, W. E. (1997), Information Impactedness & Bank Regulation: A Framework For Understanding The Role of NDIC, A Paper submitted to Nigeria Deposit Insurance Corporation (NDIC).
[15]  Herbert, W. E. (1997), “An Overview of Derivative Securities and Markets”, A Paper presented as a Guest Speaker at the CBN/CEO Consult Lecture Seminar on Financial Derivatives and Options at the Gateway Hotel, Ota, Ogun State, November 26.
[16]  Herbert, W. E. (1997), “Product Re-engineering in Banks for Sustainable Growth”, A Guest Discussant Paper at the 4th Senior Treasurers’ Retreat of the Money Market Association of Nigeria, Nicon Hilton Hotel, Abuja, Oct. 24 - 26.
[17]  Herbert, W. E. (1997), “An Analysis of Financial Derivatives Market”, A Guest Paper at the Joint Seminar of the Chartered Institute of Bankers of Nigeria and the Money Market Association of Nigeria, CIBN Auditorium, Lagos, October 28.
[18]  Herbert, W. E. (1997), “Growing Unease With Off-Balance Sheet Finance”, Submitted to Nigerian Deposit Insurance Corporation.
[19]  Herbert, W. E. (1999), “Restructuring and Regulating the Nigerian Capital Market”, The National Accountant.
[20]  Herbert, W. E. (1999), “Audit Reports and Capital Market Behaviour: Some Fundamental Issues”, The National Accountant.
[21]  Herbert, W. E. (1998), Perspectives on Presenting State-Owned Enterprises to the International Capital Market, A paper presented at the National Seminar on Privatisation, Nicon-Hilton Hotel, Abuja, March 19-20.
[22]  Herbert, W. E. (1998), “More Than Just a Market: Nigeria and Africa in the Era of Economic Globalization”, A paper delivered at the 1st Annual Nnamdi Azikiwe Symposium on Africa and World Affairs, Lincoln University, PA, USA, April 29 - May 4.
[23]  Herbert, W. E. (1998), “The Role of Information Technology in Organization Restructuring”, A paper delivered at the Abuja District Chapter of the Institute of Chartered Accountants of Nigeria, May 7.
[24]  Herbert, W. E. (1998), “Stock Exchange & Privatisation”, A paper delivered at the 1998 Mandatory Continuing Professional Development (MCPD) of The Association of National Accountants of Nigeria (ANAN), Jos, Oct.20-23.
[25]  Herbert, W. E. (1998), “The Nigerian Capital Market In Vision 2010: Opportunities And Challenges For The Nigerian Woman-Investor”, A paper presented at the Workshop, Promoting Economic Access for Women in Nigeria by Federal Ministry of Women Affairs and Social Development, Abuja, Nov. 12-13.
[26]  Herbert, W. E. (1998), “Federal Government Privatisation Programme: Strategies for Promoting Economic Access for Women in Nigeria”, A paper presented at the Workshop, Promoting Economic Access for Women in Nigeria by Fed. Min. of Women Affairs & Social Development, Abuja, Nov. 12.
[27]  Herbert, W. E. (1999), “The Role of Central Bank in Economic Growth of the Nation”, Paper Presented at the 1999 Mandatory Continuing Professional Development (MCPD) of ANAN, Oct. – Dec.
[28]  Herbert, W. E. (1999), “Direct Foreign Investment: A Leeway to a Sustainable Economic Growth”, Paper Presented at the 1999 Annual Public Lecture of The Chartered Institute of Marketing of Nigeria, Lagos, Nov., 26.
[29]  Herbert, W. E. (1999), “A Decade of Deposit Insurance in Nigeria: Issues and Challenges – A Review”, Guest Lecture at the 10th Year Anniversary of Nigeria Deposit Insurance Corporation (NDIC), Abuja, Dec.
[30]  Herbert, W. E. (2000), “A Decade of People’s Bank – A Review”, Guest Lecture at the 10th Year Anniversary of the Peoples Bank, Abuja, March.
[31]  Herbert, W. E. (2000), “Lease Financing and Accounting: The Challenge of Development Finance in the New Millennium”, A Paper presented at the Association of National Accountants of Nigeria Mandatory Continuing Professional Development Programme, May and Nov.
[32]  Herbert, W. E. (2000), Deregulation of the Economy: New Challenges to Stock Markets, A Paper presented at the Enugu State University of Science & Technology Professional Management Workshop, Aug. 12.
[33]  Herbert, W. E. (2001), Pragmatism versus Ethical Conduct: The acid test of true Professionalism, A Keynote address to the 2001 Mandatory Continuing Professional Development (MCPD) of ANAN, Port Harcourt, March 26 - 29.
[34]  Herbert, W. E. (2001), Deregulation of the Downstream Petroleum Sector: Some Conceptual Issues and Matters Arising, A Paper presented at the Seminar organised by the Office of the Presidential Adviser on Petroleum and Energy, Lagos, April 23.
[35]  Herbert, W. E. (2001), Corporate Governance and Revenue Generation in the Public Sector, Paper presented at the 2001 Annual Accountants-General Conference, Maiduguri, 14 May.
[36]  Herbert, W. E. (2001), Pragmatic Approach To Budget Planning, Monitoring and Implementation In The Public Service, Presented at the 2001 Annual Accountants-General Conference, Maiduguri, 14 May.
[37]  Herbert, W. E. (2002), Change Management and Management of Change, Guest Lecture for the Association of National Accountants of Nigeria, Jos, Lagos, Port Harcourt, March 27 - 30.
[38]  Herbert, W. E. (2002), Accounting Education in a Democratic Nigeria, A Key Note Address at the Nigerian Accounting Association 2002 Annual Conference, Ahmadu Bello University, Zaria.
[39]  Herbert, W. E. (2003), Entrepreneurship: Formation & Management of Small Businesses, Guest Lecture at the University of Nigeria Alumni Association, Abuja, 3 May.
[40]  Herbert, W. E. (2004), Budget Monitoring and Evaluation, Paper Presented at the 5th National Training Programme for Senior University Managers, National Universities Commission, Abuja, Feb. 23-27.
[41]  Herbert, W. E. (2004), Matching Reality with Budget Constraints and their Remedies, A Paper Presented at the 5th National Training Programme for Senior University Managers, National Universities Commission, Abuja, 23-27 Feb.
[42]  Herbert, W. E. (2004), Accountability in the Public Sector: The Role of Accounting and Other Professions, Paper presented at the 2004 Mandatory Continuing Professional Education of The Institute of Certified Public Accountants of Nigeria, Merit House, Abuja, 28-29 July.
[43]  Herbert, W. E. (2004), Financing Decision: Financing Projects through Debt and Equity, Paper Presented at 1st Abuja Entrepreneurship Round-Table, Abuja, 6 August.
[44]  Herbert, W. E. (2004), Corporate Financial Crimes and their Organisational Impact, A Paper Presented at The Chartered Institute of Taxation of Nigeria Workshop, Conference & Training Centre, Elephant House, Lagos, 14-15 Sept.
[45]  Herbert, W. E. (2004), NEPAD: A Promotional Catalyst for Inter-African Trade as an Inroad into Industrialised Markets, Paper presented at the 2004 Annual Marketing Conference of The National Institute of Marketing of Nigeria, Gateway Hotels, Abeokuta, 15-18 Sept.
[46]  Herbert, W. E. (2004), The Relevance of Financial Derivatives for Nigerian Capital Market, A Guest Lecture at the Joint Seminar of Central Bank of Nigeria/Charted Institute of Stockbrokers, CBN Training School, Lagos, August 6, 27 and 3 Sept.
[47]  Herbert, W. E. (2004), African Economic Development: Capital Flows and Market Access Initiatives. Paper presented at a Roundtable on African University and the NEPAD Initiative, Organised by UNESCO and NUC, NUC Auditorium, Abuja, 28-29 September.
[48]  Herbert, W. E. (2005), The Dynamics of Innovation and Reforms in a Modern University: Perspectives and Challenges for Nigerian Universities, Convocation Lecture at the 14th Convocation Ceremony of the University of Ado-Ekiti, Odua Lecture Theatre, 27th April.
[49]  Herbert, W. E. (2005), Management and Leadership: The Fundamentals of Organisational Excellence, Paper presented at the 2005 Mandatory Continuing Professional Education, The Institute of Certified Public Accountants of Nigeria, 11–12 May, Taraba State.
[50]  Herbert, W. E. (2005), Regulatory Imperatives of Pension Management, Paper presented at The Institute of Pension Management, CIBN, Lagos, 17–18 May.
[51]  Herbert, W. E. (2006), Corporate Governance and Corruption in Nigeria, Paper presented at the 2006 Mandatory Continuing Professional Education (MCPE) of The Institute of Certified Public Accountants of Nigeria, Port Harcourt June 19; Yola, 22 June.
[52]  Herbert, W. E. (2007), Investments & Strategies for Human capacity Development under the 7-point Agenda of President Yar’Adua, Paper presented at the NISER Consultative Summit on the 7-point Agenda of President Yar’Adua, Chelsea Hotel, Abuja, 9 October.
[53]  Herbert, W. E. (2007), The Specific Role Of Higher Education Research And Innovation In Development, Paper Presented at the International Conference on Research and Innovation Management in West Africa, NUC.
[54]  Herbert, W. E. (2007), Aligning Nigerian Technical Education Policy and Curriculum With Content Policy, Paper presented at the Sensitization Workshop on the Nigerian Content Policy and Business Opportunities in the Oil & Gas Sector, Centre for Petroleum Studies, Kaduna, 26 – 30 November 2007.
[55]  Herbert, W. E. (2008), The Nigerian University System and the Private Sector, Paper presented at the African Entrepreneurship Seminar, Transcorp Hilton, Abuja, 31 March.
[56]  Herbert, W. E. (2008), “Nigeria’s Tertiary Education In A Global Economy: The Funding Dilemma”, Paper presented at the Ken Nnamani Centre for Leadership & Development, Abuja, 6-10 October, 2008.
[57]  Herbert, W. E. (2010), A Perspective on International Financial Reporting Standards (IFRS), Paper presented at the FSS 2020 Seminar on IFRS, CBN Headquarters, Abuja, Dec. 13.
[58]  Herbert, W. E. (2011), Financial Services, International Trade and Economic Development in Africa. A Keynote Paper prepared for the 2011 Conference on Financial Services in Africa, Sheraton Hotel, Abuja, March 23-25.
[59]  Ezeabasili, V. N. and Herbert, W. E. (2011), Economic Growth and Fiscal Deficits: An Empirical Evidence from Nigeria, Paper presented at the 2011 Conference on Financial Services in Africa, Sheraton Hotel, Abuja, March 23-25.
[60]  Tsegba, I. N. and Herbert, W. E. (2011), Ownership Structure, Corporate Governance and Firm Performance: Evidence from Nigerian Listed Companies, Paper presented at the 2011 Conference on Financial Services in Africa, Sheraton Hotel, Abuja, March 23-25.
[61]  Herbert, W. E. (2011), “The Effect of Research on Accounting Education and The Profession’, 4th Convocation Lecture of College of Accountancy, Jos, 18 March.
[62]  Herbert, W. E. (2011), Accreditation Expectations – An Overview, Paper Presented at Accreditation Seminar, Veritas University, Obehie Campus, Abia State, May 10.
[63]  Herbert, W. E. (2011), Fraud Triangle: Enhancing Deterrence of Financial Statement Fraud, A Paper Presented at the Conference of the Association of Certified Fraud Examiners (ACFE), Nigeria Chapter, Ibro Hotel, Abuja, October 22.
[64]  Tsegba, I. N. and Herbert, W. E. (2011), “Corporate Governance and Firm Performance through Ownership Structure of Nigerian Listed Companies”, A Paper Presented at the Veritas University, College of Management Sciences (MSAT) Seminar Series, 17 December.
[65]  Herbert, W. E. (2011), “The Rise and Fall of Global Business Empires: Leadership Lessons for Nigerian Organizations: A Discussant’s Remarks”. A paper presented at the 30th Anniversary of Financial Institutions Training Centre (FITC), Eko Hotel & Towers, Lagos, Sept.
[66]  Herbert, W. E. (2012), “Funding Options Open to Ministries, Extra Ministerial Departments, Intervention Agencies and LGAs”, A Paper Presented at a 3-Day Workshop on The Effective Accounting Officer in the Current Financial Challenges, The Entrepreneurial Centre, Abuja Park, University of Port Harcourt, 11 – 13 July.
[67]  Herbert, W. E. (2012), “Principles of Tax Practice, Planning and Management”, A Paper presented at the 2012, The Chartered Institute of Taxation of Nigeria (CITN) Induction Lecture Lagos, 22 May and 20 November, 2012 at Lagos Airport Hotel, Ikeja.
[68]  Herbert, W. E. (2012), “Principles of Business Management and Administration”, A Paper presented at the 2012, The Chartered Institute of Taxation of Nigeria (CITN) Induction Lecture Lagos, 22 May and 20 November, 2012 at Lagos Airport Hotel, Ikeja.
[69]  Herbert, W. E. (2014), " Introduction to Entrepreneurship: Entrepreneurship in Theory and Practice", A Paper presented at the Capacity Building Programme On Entrepreneurship Education, Entrepreneurship Development Centre, Bingham University, Karu, Nasarawa State, 2 - 4 April.
[70]  Herbert, W. E. (2014), "A General Overview of International Financial Reporting Standards (IFRS), A Paper presented at the National Implementation Workshop of Accounting academics and Bursars of Nigerian Universities organised by the National Universities Commission for the integration of IFRS and IPSAS into the Accounting curriculum, NUC Auditorium, 12-17 May.