Authors
Oliver Ikechukwu Inyiama
oliver.inyiama@covenantuniversity.edu.ng
Department of Accounting, Covenant University, Ota, Nigeria
Ethel Chinakpude Inyiama
Department of Accountancy, Enugu State University of Science and Technology, Nigeria
Mary Ifeoma Okwo
Department of Accountancy, Enugu State University of Science and Technology, Nigeria
Ernest Chike Nwoha
Department of Accountancy, Enugu State University of Science and Technology, Nigeria