Ebuka Ajaegbu

Research

Research and Publications

My research explores how internal audit contributes to better corporate governance, reduces information asymmetry, strengthens managerial accountability and supports the alignment of organisational stakeholders.

Published Research

2026

From Information Asymmetry to Agency Costs: Preliminary Evidence on Internal Audit, Board Independence and Managerial Accountability in Nigerian Financial Institutions

This exploratory empirical study examines how information asymmetry, principal-agent conflict and agency costs relate within Nigerian financial institutions, while testing the governance roles of internal audit effectiveness, board independence and managerial accountability.

Journal:
International Journal of Innovative Science and Research Technology (IJISRT), 11(9), 2981-3002
DOI:
10.38124/ijisrt/26sep1387
Citation:
Ajaegbu, E. E. (2026). International Journal of Innovative Science and Research Technology, 11(9), 2981-3002.
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2025

Resolving Principal–Agent Conflicts: Revisiting Agency Theory Through the Lens of Internal Audit

This paper revisits agency theory by examining internal audit as a governance mechanism for addressing conflicts between principals and agents. It discusses how internal audit can reduce information asymmetry, control agency costs, improve accountability and strengthen stakeholder confidence.

Journal:
International Journal of Innovative Science and Research Technology (IJISRT), 10(10), 1050-1059
DOI:
10.38124/ijisrt/25oct380
Citation:
Ajaegbu, E. E., & Mmaye, S.-J. (2025). International Journal of Innovative Science and Research Technology, 10(10), 1050-1059.
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Interests

Research interests

Internal Audit EffectivenessAgency TheoryCorporate GovernanceInformation AsymmetryAudit QualityManagerial AccountabilityFinancial InstitutionsBoard OversightTechnology and Audit Analytics

Research Collaboration

I welcome opportunities to collaborate with academics, practitioners, professional bodies and institutions working in internal audit, governance, accounting, risk and financial services.

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