1. Department of Accounting, Kogi State University, Anyigba, Kogi State, Nigeria
2. Department of Accounting, Faculty of Management Sciences, Prince Abubakar Audu University, Anyigba, Kogi State, Nigeria
3. Department of Management, University of Oran 1, Oran, Algeria
4. Department of Business Administration, University of Canada, West British Columbia, Canada
5. Department of Accountancy, Caritas University, Amorji Nike, Enugu, Nigeria
6. Department of Business Administration, Faculty of Management Sciences, Prince Abubakar Audu University, Anyigba, Kogi State, Nigeria