Authors
ikwuagwu.eberechi@mouau.edu.ng
Ph.D., Department of Banking and Finance, Michael Okpara University of Agriculture, Nigeria
kingsleyonyele@rhemauniversity.edu.ng
Ph.D., Department of Banking and Finance, Rhema University Nigeria, Aba
Directorate of Internal Audit, Michael Okpara University of Agriculture, Umudike, Nigeria