Authors
Rapheal Oluchukwu Ugbor
Department of Accountancy, Enugu State University of Science and Technology, Enugu, Nigeria
Oliver Ikechukwu Inyiama
oliver.inyiama@covenantuniversity.edu.ng
Department of Accounting, Covenant University Ota, Nigeria
Cordelia Onyinyechi Omodero
Department of Accounting, Covenant University Ota, Nigeria
Ethel Chinakpude Inyiama
Department of Accountancy, , Enugu State University of Science and Technology, Enugu, Nigeria