1. Department of Accounting, University of Ghana Business School, Legon-Accra, Ghana
2. Department of Accounting, School of Business, University of Education, Winneba, Winneba
3. School of Business and Law, Edith Cowan University, Joondalup, Australia
4. Department of Accounting Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development, Kumasi, Ghana