1. Department of Accounting, Federal University Dutsin-Ma, Nigeria
2. Department of Insurance and Actuarial Science, ABU Business School, Ahmadu Bello University, Zaria, Nigeria
3. School of Accounting, Economics and Finance, Faculty of Business and Law, University of Portsmouth, Richmond Building, Portland Street, Portsmouth PO1 3DE, The United Kingdom. & Consultant in Economics and Finance. Riyadh, Saudi Arabia