Pius V.C. Okoye,
Department of Accountancy,
Nnamdi Azikiwe University, P.M.B. 5025, Awka
Azubike O. Oraka
Department of Accountancy,
Nnamdi Azikiwe University, P.M.B. 5025, Awka
Raymond A. Ezejiofor
Department of Accountancy,
Nnamdi Azikiwe University, P.M.B. 5025, Awka