1. Department of Accounting , Al-Hikmah University Ilorin , Nigeria. Postal Add: P.M.B. 1601, Ilorin, Kwara State , Nigeria ; Phone: +2348064386468
2. Ahmad Bukola Uthman is at Department of Accounting , Al-Hikmah University , Ilorin , Nigeria .
3. Mubaraq Sanni is at Department of Accounting and Finance , Kwara State University , Malete, Ilorin , Nigeria .