The Journal of Accounting and Financial Management (JAFM) is an Open Access, international peer-reviewed publication that is published monthly by the International Institute of Academic Research and Development (IIARD). The journal provides a platform for researchers, academicians, professionals, practitioners, and students from around the globe to share their knowledge and findings in the field of Accounting and Finance Management.
JAFM accepts high-quality, theoretical and empirical original research papers, case studies, review papers, literature reviews, book reviews, conceptual frameworks, analytical and simulation models, and technical notes. All submissions are rigorously peer-reviewed by experienced and knowledgeable professionals in the field. The journal is published in both online and print versions.
JAFM is a valuable resource for those interested in enriching their knowledge of the accounting and finance world. Its content is centered on the latest developments and trends in the field, providing readers with up-to-date information and analysis that can help them make informed decisions. JAFM also strives to promote the ethical and responsible use of accounting and financial data and research. The journal is committed to upholding the highest standards of quality, accuracy, and reliability in its content.
JAFM is an invaluable resource for all those seeking to gain a better understanding of the world of accounting and finance management. With its expansive and diverse content, the journal offers readers an insightful look into the latest developments and trends in the field.
Authors are encouraged to submit manuscripts in areas of Accounting and Financial Management and other related areas that are not limited to:
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The DOI of this journal is: https://doi.org/10.56201/JAFM
VOL. 10 NO. 10 2024
Author(s): IDORO, Dumebi & Prof. Victor Chukwunweike EHIEDU
Author(s): ANAYAMAOBI, Chukwuemeka, PhD, ZUKBEE, John Danebari, PhD
Author(s): Nangih, Efeeloo Ph.D, FCA, FCTI Diepreye Bail FCA, MSc, FIMC
Author(s): Asuquo, Mary Victor, Joe Wilson Etukudo, Obialor, Donatus Chukwuemeka
Author(s): Dr. Okubokeme, Derek OPUDU, Dr. Godspower Anthony EKPULU
Author(s): Abdullahi Mu’azu, Muktar Tahir Shehu
Author(s): Samuel, Enefiok Ndarake, Dr. Eno Ukpong and Dr. Uwem E. Uwah
Author(s): Ogboriyo Augustine Pereowei, Perewari Ebilaowei (Ph.D)
Author(s): AKANJI, Olubukola Olajumoke, ADEDOYIN, Adewumi Ramat (Ph.D), OLANIPEKUN Kolawole, IDOWU Oluwafemi Olusegun
Author(s): Nangih, Efeeloo Ph.D, FCA, FCTI Diepreye Bail FCA, MSc, FIMC
Author(s): Asuquo, Mary Victor, Joe Wilson Etukudo, Obialor, Donatus Chukwuemeka
Author(s): Ukavwe Holiness, Professor Okolie Augustine Oke
Author(s): Ime Isaiah Udoh, Gospel J. Chukwu Chukwu Ogwo, Mrs Womuru Okitche, Blessing Nkechinyere, Peter Chukwutem Chegwe
Author(s): Sarah Ikeagwu
Author(s): IDORO, Dumebi & Prof. Victor Chukwunweike EHIEDU
Author(s): ANAYAMAOBI, Chukwuemeka, PhD, ZUKBEE, John Danebari, PhD
Author(s): Nangih, Efeeloo Ph.D, FCA, FCTI Diepreye Bail FCA, MSc, FIMC
Author(s): Asuquo, Mary Victor, Joe Wilson Etukudo, Obialor, Donatus Chukwuemeka
Author(s): Dr. Okubokeme, Derek OPUDU, Dr. Godspower Anthony EKPULU
Author(s): Abdullahi Mu’azu, Muktar Tahir Shehu
Author(s): Samuel, Enefiok Ndarake, Dr. Eno Ukpong and Dr. Uwem E. Uwah
Author(s): Ogboriyo Augustine Pereowei, Perewari Ebilaowei (Ph.D)
Author(s): AKANJI, Olubukola Olajumoke, ADEDOYIN, Adewumi Ramat (Ph.D), OLANIPEKUN Kolawole, IDOWU Oluwafemi Olusegun
Author(s): Nangih, Efeeloo Ph.D, FCA, FCTI Diepreye Bail FCA, MSc, FIMC
Author(s): Asuquo, Mary Victor, Joe Wilson Etukudo, Obialor, Donatus Chukwuemeka
Author(s): Ukavwe Holiness, Professor Okolie Augustine Oke
Author(s): Ime Isaiah Udoh, Gospel J. Chukwu Chukwu Ogwo, Mrs Womuru Okitche, Blessing Nkechinyere, Peter Chukwutem Chegwe
Author(s): Sarah Ikeagwu
Author(s): Dr. A. O. Enofe, N. G. Idemudia and G.U. Emmanuel
Author(s): Masoyi Dadi Aliyu, PhD; Abubakar Usman Musa & Peter Zachariah
Author(s): C.O. MGBAME (PhD), P.A.DONWA (PhD), H.O.MBOTO
Author(s): Akhor Sadiq Oshoke, (M.Sc, ACA, ACTI), Jafaru Sumaina (MBF, ACA)
Author(s): P.A DONWA Ph.D, C. O. MGBAME Ph.D, NOSA G. IDEMUDIA
Author(s): Balogun, Emmanuel Olanrewaju
Author(s): Giami I.B., Orji O. Worgu S.
Author(s): IKECHUKWU S. NNAMDI, IFEANYI S. MGBATAOGU
Author(s): A.O.ENOFE, MICHAEL SUNDAY OLORUNNUHO & KINGSLEY OMOZOKPIA EBOIGBE
Author(s): Olatubosun Felix JOLAIYA, Ph.D
Author(s): AKINOLA Akinwumi Olusegun PhD, WAHAB Akeem Olayinka PhD, DARE Tinuola Comfort PhD
Author(s): Dibie Ikechukwu, Prof. Okenwa Cyprian Ogbodo
Author(s): Dibie Ikechukwu, Prof. Okenwa Cyprian Ogbodo
Author(s): Adewara, Yinka M., Awotomilusi, Niyi S., and Akpan, James U.
Author(s): Prof. Ubesie Madubuko Cyril; Ugwu, Priscilla Ngozi & Gozie-Onu Eugenia Adanna
Author(s): James A. Sarakiri (Ph.D)
Author(s): Adeniyi Lateef Temitope
Author(s): Assistant Professor Jaepil Yu, Associate professor Sooeun Kim
Author(s): James A. Sarakiri (Ph.D)
Author(s): Onuorah, A. C. (PhD; F, CIFIAN) & ONYAH, Fidelis
Author(s): Iduh A. Melvin, Ogbada, E. Ikwa², PhD, FCCA, MTMN, Prof. Okafor, M. Chidebere, PhD, FCIB, FCA
Author(s): Aniesodo Ebele. A, Ven. Prof. J. K. J. Onuora
Author(s): Nduokafor Christian Ogochukwu, Okolie Fidelis Oguguo, Nloghari Angela Adaobi
Author(s): AYORINDE, Florence Mojisola, SAMUEL, Samson Ojeme PhD, FCA, AKINOLA, Akinwumi Olusegun PhD
Author(s): Yahaya Abdulsalam Ibrahim Abubakar and Yusuf Ova Mutalib
Author(s): Shehu Garba Muhammad & Afeez Olatunde Oladele
Author(s): Dauda Leviticus Adiga, PhD, Habila Abel Haruna
Author(s): Sarah-Joy Eleojo Onuch
Author(s): Ajuonu, Anulika Uche, Ezeala George
Author(s): Ijoma Mary Alice, Orjinta, Hope Ifeoma (Ph.D)
Author(s): Nwosu, Ngozi Glory, Prof. J. A. Nmesirionye
Author(s): David, Theophilus Ukachi, Eyisi, Adanma Sabina and Okoro, Chinonso Churchill
Author(s): Prof. DAMBO, Boma Isabella & INNOCENT, Christiana Sherris
Author(s): Nwaigburu Kingsley Eze , Joseph Fineboy Ikechi, Williamson Eucharia Ihuoma
Author(s): Offia, Anthonia Chioma, Ajuonu, Anulika Uche
Author(s): Lawrence, U. Egbadju & Gospel, J. Chukwu
Author(s): Ekene B. AKAM, Chukwuemeka Jude OKAFOR, Nnaemeka Gabriel OBIEGBUNAM, Ikedi O. AMAECHINA & Ogonna E. CHUKWUMA
Author(s): Okoro, Chinonso Churchill, Nnam, Hilary Ikechukwu, Etukudo, Joe Wilson Obizuo, Chinwendu Judith
Author(s): GODPOWER, Yiraodi Joel
Author(s): M.A. Gbanador
Author(s): Okolie, Fidelis Oguguo, Ukoh, Uzoamaka Maureen, Nduokafor, Christian Ogochukwu
Author(s): M.O. Ndugbu, Peter. O. Ihejirika, Uzo-Ahunanya Chidinma
Author(s): Ihejirika Peters O, Ojiegbe J. N, Ihejiamaizu Princess Amarachi
Author(s): Dr. Oladele Olatunde FCA, Eyetuoma Oghenerukevwe Edna, Muhammad Shehu Garba, Dr. Prince Dordum ACA
Author(s): Yuri Walter Akiate Ph.D, Gwynelle Alfonso, Eisel Morinne Cuerdo, Andreya May Limin, Lara Alyssa Nabong, Mary Lou Ocampo, Darlen Tumang
Author(s): Egolum, Priscilla Uchenna (PhD), Ezeh Augustina A.,Ononibe, Hyacinth Obonoje
Author(s): Isibor, Ogenchukwu Naomi, Ofor, T.N. (Ph.D), Sunday, David
Author(s): OSUJI, Casmir Chinemerem & IYADI, Chuks
Author(s): Sunday, David, Onyeka, Chinwe Miracle, Ugorji, Caroline Nkemdilim
Author(s): Taimin, Audu Ardo, Dr. Samuel U. Iyuwa
Author(s): Mary Victor Asuquo, Jeremiah, Ofonime Okon, Obialor, Donatus Chukwuemeka
Author(s): Onunaka, Uzoamaka Faith, Okezie, Stella O. and Godspower, Jennifer Odinakachi.
Author(s): Akaegbobi, Tochukwu Nkem, Gilbert Ogechukwu Nworie, Uzodimma, Amara Celestina
Author(s): Yusuf Ova Mutalib, Prof Mahmoud Ibrahim, Dr Shamsudeen Ladan Shagari and Dr Sani Saidu
Author(s): Akpokerere, Othuke Emmanuel Ph.D & Aninoritse Lisa Edafiaje
Author(s): Ele, Linus Egwu, Itoro Moses Ikoh, Uguru, Leonard Chukwuma
Author(s): Dr. Bem. Joseph. Utile, Joseph. Ejikeme. Elobuike, Doom Millicent Ashiekaa, Boniface Agada Agbo
Author(s): Confidence J. Ihenyen (PhD) and Ofonime P. Asemota
Author(s): Essien Akpanuko, Ofonime O. Jeremiah, Eteyen Ikpong
Author(s): Uloh, Magnus Joseph, Eyisi, Adanma Sabina and Okoro, Chinonso Churchill
Author(s): Oladutire, Elijah Oladeji, Afolabi, Matthew Babatunde, Adesanya, Oluwafemi Valentine
Author(s): EMEKA, David Amusa & AMAEWHULE, Wey
Author(s): Dr Ovharhe, Orugba Harry (Ph.D) and Dr Chibuike Camillus Ugo (Ph.D)
Author(s): Eke Chukwuma Nnate, Ekwunife Faith Chinyere, Samuel N. Nwosu
Author(s): Iliya, Adamu Musa PhD, Umar Mahdi,
Author(s): Dr Ovharhe, Orugba Harry (Ph.D) and Dr Chibuike Camillus Ugo (Ph.D)
Author(s): Benjamin Mbeba Meli, Hiacinter Burchard Rwechungura,Lucas Pastory Mwisila
Author(s): Ifeyinwa Caroline Ozoemene, Prof. Theophilus Okonkwo Okegbe, Gloria Nkemdilim Muoneke, Ukamaka Maria Nwokolo.
Author(s): Ejinkonye, Remigius Chinwoke (PhD), Mazeli, Edith Nkiruka (PhD), Adiga, Dauda Leviticus (PhD), Nwosu, Samuel N. (PhD).
Author(s): OJELABI, Sunday Adeyemi
Author(s): OJELABI, Sunday Adeyemi
Author(s): Mfon Unyime Etuk and Nkanikpo I. Ibok
Author(s): Ifeanyichukwu, J. C, Nwaorgu, A. I. Ph.D, Okafor, M. C. Ph.D and O. A. Eke, Ph.D
Author(s): Samuel Sunday Charlie (PhD, CNA) and Peter, Glory Ubong
Author(s): Bamenda Philip Chinda, Ishaya Luka Chechet PhD, Mohammed Habibu Sabari PhD
Author(s): Gilbert Ogechukwu Nworie , Okechukwu Ferdinand Cyril-Nwuche, PhD , Ikechukwu John Oduche
Author(s): Orjinta Hope Ifeoma (Ph.D), Manafa, Chinyere. J and Udoezika David
Author(s): Eyetuoma Oghenerukevwe Edna, Dr. Oladele Olatunde FCA and Dr. Prince Dordum ACA
Author(s): Acha Ojegbe Chiwetaoke and Prof. Nmesirionye, Josephine Adanma
Author(s): Dr. Preye Edward Gesiye Angaye, ACCA
Author(s): S.A Akosu M.T Soomiyol, E.A Ikya and Yua Henry
Author(s): Rosemary Peter Mwandu, Praygod Chao, Jasson Domitian
Author(s): Dr Ovharhe, Orugba Harry (Ph.D) and Dr Abada, Amarachukwu Mary (Ph.D)
Author(s): Ikilidih, Joy N. Dibua, Ekene C., and Bala M. Adejoh,
Author(s): OJELABI, Sunday Adeyemi
Author(s): OJELABI, Sunday Adeyemi
Author(s): Samuel Sunday Charlie (PhD, CNA) and Ukpe, Gabriel
Author(s): Ali Alhaji Isa, Ishaq Alhaji Samaila PhD,FCA, ACS and Mohammed Sabo Bello
Author(s): Gina Olufemi and Aikowieren Efe Blessing s:
Author(s): Ogunuku, Sunday Ebierede, Anumudu, Charles N. Ph.D. and Ogbonnaya, Chukwuemeka M.
Author(s): Nangih Efeeloo Owa, Frederick Doonu Mesua
Author(s): Dr. Adebimpe Umoren, Gabriel Ukpeh and Affiong Imaikop Ewang
Author(s): Onuigwe Gladys Chiebonam, Prof. S.A. Anichebe & Prof. Mrs. A.N Nwokeji
Author(s): Essien, Esitime Okon
Author(s): Ikechukwu John Oduche and Chinedu Okechukwu Chukwunwa
Author(s): Mayah, Eunice, Ekwueme, Chika Maureen & Onuigwe, Gladys Chiebonam
Author(s): Dibua, Ekene C., Ikilidih, Joy N. and Okwuchukwu Tochukwu Nnaedozie
Author(s): Edward Chinedum F. Sampson Ikenna Ogoke
Author(s): Dr. Ifeoma Orjinta, Ven. Dr. Dave Udoezike, Korim Chukwuebuka Samuel
Author(s): Inifiok Iniubong AKPABIO & Joseph U. B. AZUBIKE
Author(s): Aniesodo Ebele Anthonia, Ven. Prof. Onuora Joshua Kenechukwu and Okolie Fidelis Oguguo
Author(s): Okolie Fidelis Oguguo., Ven. Prof. Onuora Joshua Kenechukwu and Nduokafor, Christian Ogochukwu
Author(s): Akpadaka, Ovbe Simon Edeh, Onyinyechi Precious
Author(s): Abdullahi Ahmed (Ph.D) and Sadiq Abubakar Umar
Author(s): Dr. Ifeoma Orjinta, Ven. Dr. Dave Udoezike, Korim Chukwuebuka Samuel
Author(s): Dr. ADETULA, Samuel Lanrewaju OLEMIJA, Temidayo Lawrence
Author(s): Madueke, Obianuju Patricia, Ven. Prof. Onuora, J.K.J and Emeneka, Ogochukwu Lynda
Author(s): Danjuma Mohammed (PhD), Pwagusadi Joyce Solomon (PhD) and Rukaiyatu Adamu
Author(s): UDEZO Nathan O. (PhD) ; ANICHEBE A. S. (PhD) & IGBRU Oghenekaro (PhD)
Author(s): Udeme Charles Joe, Professor Nkanikpo Ibok, Prof. Joseph O. Udoayang
Author(s): Ujam, Oluchukwu Juliet, Ven. Prof. Onuora, J.K.J and Okolie, Fidelis Oguguo
Author(s): Precious Essang Inwang, Eno Gregory Ukpong, Prof. Joseph O. Udoayang
Author(s): Kingsley, K. Nwachukwu a, Jane O.M Ande b, Ph.D. Mary, A, Ogenyi, C PhD
Author(s): Ekwunife Ebele N. & Igbokwe Uchenna A
Author(s): Hope Udoma Samuel, Dr. Augustine Afangide Udonsek and Geoffrey Okon Charles
Author(s): Ekokotu, Rita Nkeiru & Ven. Prof. JKJ Onuora
Author(s): Nduokafor, Christian Ogochukwu Ven. Prof. Onuora, J.K.J Okolie, Fidelis Oguguo
Author(s): Joshua, Ngozi Gloria Prof. J. K. J. Onuora
Author(s): Abdulsalam Ahmed, Mohammed Yahya Murtala, Usakutiya Jeff Okundamiya
Author(s): Ndifreke Edem Isaac; Dorathy Christopher Akpan and Mfon Unyime Etuk
Author(s): OKUTUME, Ndidi Endurance, WILSON-OSHILIM, Uduak Deborah, ODUBUASI, Augustine Chukwujekwu
Author(s): Bamidele Vincent Olawale, Fajana Kayode James , Omananyi Abdulkadir
Author(s): Halliru Saidu Jahun, Yusuf Ova Mutalib and Daniel Ehi Eikhomun
Author(s): Oloto, Ngozi U.
Author(s): Oloto, Ngozi U.
Author(s): Obaretin Amaka Rosabel, Enekhaze Josephine Omegie and Gina Oghogho Olufemi
Author(s): Elijah Eghong IVI and Otu Michael Abang
Author(s): Osirim, Monday (PhD, FCA), Ahiakwo, U. Simon (PhD) and Barigbon, M. Tornubari (MSC)
Author(s): Hussaini Hannah Ojone, Nuraddeen Usman Miko PhD, Sulaiman Umar Musa PhD
Author(s): Chukwu Peter E., E. A. Adegun Enang, Ekwere Raymond PhD
Author(s): Aza, Ibrahim Eyigege (PhD)
Author(s): Aza, Ibrahim Eyigege (PhD)
Author(s): Celestine Elochukwu Mmuoneche, Ven. Prof. Onuora, J.K.J
Author(s): Ven Prof JK Onuora Ajuonu Anulika Uche
Author(s): Professor Ambrose A. Okwoli, Dr. (Mrs) Saratu L. Jim-Suleiman and Dr. Godfrey Datong Daboer
Author(s): Uchime Helen Nkem and Onuorah Joshua J.K
Author(s): Nzechukwu, Peace Chinenyenwa, Dr B. E. Onodi
Author(s): Aniekan Nwayen, Dr. Eno Ukpong, Dr. Uwem E. Uwah
Author(s): MBACHU, Eseosa & ONUORA, Joshua Kenechukwu
Author(s): YUNUS Abdulrasheed Bolaji, DAUDA Abdulrafiu, OPEFOLU Francis Olatunji, ALKADRIYAR Sherifdeen
Author(s): ORIFE, Catharine Ogheneovo & IFURUEZE, M. S. Ph.D.
Author(s): Angus Okechukwu Unegbu
Author(s): LODIKERO Olusola and AKEREDOLU Adeparubi
Author(s): Akinsete, Temitope Reuben, Ven. Prof. Onuora, J.K.J
Author(s): Author: Hakizimana Phanuel, Chester Owen B. Diokno
Author(s): ALLI-MOMOH Betty Oluwayemisi PhD, OGUNYEMI Olajide Daniel, AKINOLA Oluwakemi Olanike, DADA Oluwagbenga, ADEBOWALE Adeniyi, OLADAPO Moses, SALAUDEEN Aishat
Author(s): Jeremiah Patrick EDET, B.Sc., M.Sc., ACA, Samuel Sunday CHARLIE, Ph.D, CNA
Author(s): Emetaram, Ezenwa
Author(s): Catherine Raphael Umanah and Dr. Dorathy Christopher Akpan
Author(s): Samuel Sunday CHARLIE, Ph.D, CNA, Jeremiah Patrick EDET, B.Sc., M.Sc., ACA & Ph.D in View
Author(s): Mr. Lodikero Oluwasola and Mr. Oriafoh Cyril L
Author(s): Bamidele Vincent Olawale, Ogundipe Francis Bamidele & Olatunji Francis Opefolu
Author(s): Andabai, Priye Werigbelegha, Ph.D
Author(s): Ovie Ogidiaka, Eniola Samuel Agbi, Ahmed Nma Mohammed, Lateef Olumide Mustapha & Abdulsalam Latifat Abdulfatah
Author(s): OKAFOR GODSON. I; ANICHEBE A. S. (PhD) & OFOR. N. T. (PhD)
Author(s): Ijoma Rev. Sr. Mary Alice, Dr. Mrs. N. Ofor
Author(s): Abiola Abosede Solanke, Paul Femi Fashagba and Joshua Okpanachi
Author(s): Iwedi Marshal, Ohiorenoya Ebitari Abundance, Adamgbo Suka Lenu Charles
Author(s): Enofe, A. O. (DBA), Egbe, Michael Egbe, America, Duke Okporua
Author(s): Ahamed Lebbe Abdul Rauf
Author(s): A.O. Enofe, Michael Sunday Olorunnuho & America Duke Okporua
Author(s): Dr. A.O. Enofe, C.A. Agbakpolor, & P.Y. Oyarebu-Ibrahim
Author(s): Okereke, Emeka J. (Prof.) & Kurotamunobaraomi, Tamunosiki (Mr.)
Author(s): C.O. MGBAME, P.A. DONWA, A.K. OYEWOLE
Author(s): Jones, Ebieri and Ekwueme, Daberechi Chikezi
Author(s): Essien Anyanime Ibanga, Ikenna Jude Ezeudu, Ph.D & Odili Okwuchukwu, Ph.D
Author(s): Balogun Emmanuel Olanrewaju & Adesanya Valentine
Author(s): Ajibola, Joseph Olusegun, Ph.D., FCIB, FICA, FERP, ACTI, LLB, BL
Author(s): Nkama Nkama .O and John Okey Onoh
Author(s): Anichebe, Alphonsus Sunday, Manukaji Ijeoma Juliana
Author(s): T. A. Odetayo, Ph.D
Author(s): Pavtar, Agir
Author(s): John Ohaka PhD, Daibi W Dagogo PhD, James Lenakpeg-Op Banyie
Author(s): Monogbe Tunde Gabriel, Dr Achugbu Austin, Nduka Joseph Afamefuna
Author(s): Henry Waleru Akani, Dr. Victor I. Okonkwo and Prof. Steve N. Ibenta
Author(s): Madume, J.V and Ihenetu Hyginus Iheanyi, Iwo Sotonye
Author(s): IRONKWE, Uwaoma I. Ph.D
Author(s): KWARBAI, Jerry D., Olayinka Ifayemi M., AJIBADE Ayodeji, OGUNDAJO, Grace,.and OMEKA, Oghenetega
Author(s): Onyefulu Deborah Iyinomen and Ofor Teresa Nkechi
Author(s): Ali Othman Abbas and Cao Yushan
Author(s): Patrick OMAGBON
Author(s): Okezie Stella Ogechukwu, Azubike, Joseph.Uche (PhD)
Author(s): Iwarere, Henry Taiwo Ph.D & Abdullahi, Sani Rufai Ph.D and Pavtar, Augustine Agir
Author(s): Anichebe, Alphonsus Sunday and Manukaji Ijeoma Juliana
Author(s): Adebayo G. Adebayo
Author(s): Oguntodu, J. A. & Alalade, Y. S. A, Adekunle, Y. A. and Adegbie, F. F.
Author(s): Ogunbiyi, Sunday Samuel Ph.D and Okoye, Nonso Fredrick
Author(s): Aliyu Nasiru Muhammad, Rufai Clis Misau, & Yerima Muhammad and Usman Muhammed Adamu
Author(s): Rayaan Baz, Rose Shamsiah Samsudin and Ayoib Che-Ahmad
Author(s): Ihenetu Hyginus Iheanyi and Iwo Sotonye
Author(s): Obara, Lawyer Chukwuma (PhD) and Nangih, Efeeloo (MBA)
Author(s): Kurotamunobaraomi Tamunosiki, Giami, Isaac Baribefe & Obari, Owate Blessing
Author(s): Oseni, Abubakar Idris
Author(s): Tantua, Ebikebina (Jr.) Ph.D
Author(s): Obara, Lawyer Chukwuma (Ph.D), Nangih, Efeeloo (MBA) and Agba, Jane Nkeiruka
Author(s): Sadiq Oshoke Akhor and Emmanuel Osahon Oseghale
Author(s): Hauwa Saidu, Jamila Muktar and Ocheni Ibrahim, O.
Author(s): Akpomi, Margaret Emalereta and Nnadi, Matthias Akandu
Author(s): Oti, Peter A. (Ph.D) & Effiong, Sunday A. (Ph.D) and Akpan, Dorathy. C. (ACA)
Author(s): Adebayo G. Adebayo and Bose D. Adedeji Ph.D
Author(s): Ajayi E. Olusuyi & Adedeji O. Adedayo, Giwa B. Agbolade and Araoye F. Ebun
Author(s): Ajayi E. Olusuyi and Ajayi E. Olusuyi
Author(s): Otuya, Sunday, Donwa, P. A. and Egware, Nelson
Author(s): Nangih, Efeeloo (MBA, ACA)
Author(s): Eme J. Efiong (Ph.D), Bassey E. Bassey (Ph.D), Eno O. Osadim & Udonna R. Onyeogaziri
Author(s): Emiaso, Dheseviano & Egbunike, Amaechi Patrick
Author(s): Araoye, Felix Ebun, Ajayi, Emmanuel Olusuyi and Olatunji, Toyin Emmanuel, & Aruwaji, Akinola Michael
Author(s): Ishola, Ajibola Abdulrahamon, Samuel Toyin Adeleye, (Ph.D) and Adele-Tanimola, Funmi Adeola (Ph.D)
Author(s): Peter A. Oti (Ph.D) AND Mbu-Ogar, Geraldine B. (Mrs)
Author(s): Alao, Adeniyi A.
Author(s): Kola Adegoke & Yusuf Olatunji, Oyedeko
Author(s): Akabom, Ita Asuquo (Ph.D) and Ejabu, Fidelis Enya
Author(s): Arzizeh T. Tapang, Benjamin E. Onodi & Ebieri Jones
Author(s): Olorunnishola, Florence Yemisi and Fasina, Hassan Taiwo
Author(s): Nangih, Efeeloo (ACA, ACTI, ACFIA) and Nkemakola Dick
Author(s): T. C. Agwor (Ph.D) and Ruth Okafor
Author(s): Nwanyanwu, Kingdom Uchenna
Author(s): Davies, Stanley Diepiriye and Macfubara Minafuro S.
Author(s): Rev. Timothy Nwachukwu (Ph.D) and Mbanasor, Christian Okechukwu (Ph.D)
Author(s): Junaidu Muhammad Kurawa PhD and Hauwa Saidu
Author(s): Ambrose A. Okwoli (PhD), Saratu L. Jim-Suleiman (PhD) & Godfrey Datong Daboer
Author(s): Bamidele M. M., Adigun O. M., Folayan O. D. & Ibrahim J.
Author(s): Orji, Onyebuchukwu
Author(s): Magaji Abba, Lawan Yahaya & Naziru Suleiman
Author(s): Magaji Abba, Lawan Yahaya & Naziru Suleiman
Author(s): Nwachukwu Timothy (Ph.D)
Author(s): Farah Margaretha Leon & Dewi Pringganingrum
Author(s): Magaji Abba and Muhammad Auwal Kabir & Abdulkadir Abubakar
Author(s): Adamu Danlami Ahmed (MNAA, ACA), Alawiyya Sulaiman Ilu (CNA) AND Saleh Muhammad Bahamman
Author(s): Arzizeh T. Tapang & Ebieri Jones
Author(s): Usman, O. A., Alimi, A. A., & Onayemi M, A.
Author(s): Nangih, Efeeloo, Idatoru, Alapuberesika Roberts AND Kumah, Lekara James
Author(s): Joseph U. B. Azubike
Author(s): Arzizeh T. Tapang & Joseph U. B. Azubike
Author(s): John Odama Oko, Benjamin Ezugwu Onodi & Arzizeh T. Tapang
Author(s): Odubuasi, Augustine Chukwujekwu, Uzoka, Patrick Umemezilem, FCA, M.Sc., MBA AND Anichebe, A. S. Ph.D., ACA
Author(s): Otemu, Eseoghene, Rita, Estemetan AND Otemu, Oghenevwogaga
Author(s): Onuora, J. K. J. (Ph.D) AND Uzoka, Patrick Umemezilem, FCA
Author(s): Alawiyya Suleiman Ilu (Mrs) and Ibrahim Yunusa
Author(s): Joshua K. Onuora (Ph.D) and Cosmas O Onyenaju, ACA, MBA
Author(s): Ogar, A. & Arikpo, O. F.
Author(s): Usman, O.A., Onayemi M. A., & Alimi A. A.
Author(s): Joseph, Fineboy Ikechi & Omeonu, James Chinedu, Ommeonu, Obioama Menasseh & Christian O. Ufomba, Wogu Eziuche, CNA AND Anyalowu, Paul Chukwudi
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Author(s): Cordelia Onyinyechi Omodero
Author(s): B. D Kiabel Ph.D, FCTI, CNA AND Nangih, Efeeloo MSc, FCTI, ACA
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Author(s): Onwuka, Onwuka Okwara, PhD
Author(s): Dr. Binglar P. F., (FCFIA, TAMN, ANA) & Dr. Oyadonghan, K. J. (ACA, ANAA)
Author(s): Hope Osayantin Aifuwa & Kemebradikemor Embele
Author(s): Temple Moses
Author(s): Charles Ugochukwu Okoro, M Sc. AND Mrs. Fortune Bella Charles, M Sc
Author(s): A. S. Anichebe Ph.D, D. J. Agbomah MSc AND E. O. Agbagbara MSc
Author(s): Bassey Eyo Bassey, Regina J. Bogbo & Margarete M. Fumbui
Author(s): Abdulsalam Dauda & Bamidele Vincent Olawale
Author(s): Omesi, Israel PhD AND Akpeekon, Barisua
Author(s): EZELIBE CHIZOBA PAULINUS, EGBUNIKE PATRICK AMAECHI (Ph.D) AND THEOPHILIUS OKONKWO OKEGBE (Ph.D)
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Author(s): Ogbuagu, N. M. AND Onuora, J. K. J
Author(s): Owota George P AND Stanley Ogoun (PhD)
Author(s): David Richard, Emmanuel Monday AND Bassey, Emmanuel Ude
Author(s): Ofeimun, Godwin O. AND Okeke, Ijeoma Chinwe
Author(s): Peter K. Bessong, Bassey E. Bassey, J. E. Nkiri & A. O. Ebahi
Author(s): Augustine Enofe, Kembradikemor Embele & Efosa Patrick Obazee
Author(s): PROF. EMMA I. OKOYE, Dr. SEGUN IDOWU ADENIYI AND ANIEFOR SUNDAY JONES
Author(s): VEN. Dr. J.K. J ONUORAH, PhD AND NANGIH, EFEELOO FCA, FCTI
Author(s): Onyefulu Deborah Iyinomen, Professor Emma Okoye and Dr. Orjinta Hope Ifeoma
Author(s): Omaliko Emeka L. M.Sc, AMNIM, AIPMA, PDE, Prof Nweze, A. U AND Prof Nwadialor, E. O
Author(s): Omaliko Emeka L. M.Sc, AMNIM, AIPMA, PDE, Prof Nwadialor, E. O AND Prof Nweze, A. U
Author(s): Efanga, Udeme Okon, Umoh, Emmanuel Alphonsus AND Etim, Raphael S.
Author(s): Agboola, O. S., Alimi, A. A., Adeoye M. A. & Muhammed, L. S.
Author(s): Adegbie, Folajimi Festus & Akinyemi, Oluwaseun Olabosipo
Author(s): Bingilar Paymaster Frank PhD AND Bariweni Binaebi
Author(s): Bingilar Paymaster Frank, PhD and Sawyer Ebiye Paulina
Author(s): Dennis Onutomaha Akrawah (M.Sc), Sadiq Oshoke Akhor (PhD, FCA, FCTI, MNAA) AND Osasu Obaretin (PhD, ACA, FCTI)
Author(s): Okoye Emma I. AND James Obioma N.
Author(s): Bingilar Paymaster Frank, PhD and Sawyer, Egberipou Ayaundu, FCTI, ACA
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Author(s): Preye E. G. Angaye PhD AND Bingilar Paymaster Frank PhD
Author(s): EDORI D. S. Major Harvest I., PhD OHAKA J., PhD
Author(s): Bingilar Paymaster Frank PhD AND Oyadonghan James Kereotu PhD
Author(s): Sarakiri, James A. Ph.D
Author(s): Etim Osim Etim (Corresponding Author), Austine U. Nweze, Nsima Johnson Umoffon AND Asogwa Ikenna Elias
Author(s): Isoboye Jacob Damieibi
Author(s): Chiedu Christian O AND Okonkwo Nwakwushue I. Justina
Author(s): Otuya Sunday AND Denedo Elohor Ovuakporaye
Author(s): Nangih, Efeeloo FCA, FCTI, ACFIA, Ofor, T. N. Ph.D. AND Ven. Onuorah, J. K. J Ph.D
Author(s): Adeduro Adesola Ogunmakin (Ph.D)
Author(s): Manukaji Ijeoma Juliana
Author(s): Appah, Ebimobowei (Ph.D, FCA) & Tebepah, Sekeme Felix
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Author(s): Ojukwu Sunday Elisha, Ubi, Johnson Johnson AND Olugbemi, Kolawole O., Olugbemi, Modupe D. & Emefiele, Charles C.
Author(s): Celestine Anayo Egbuhuzor & Adokiye Inembo Tomquin
Author(s): Appah, Ebimobowei (PhD, FCA) & Inini, Wilfred Joseph (FCA)
Author(s): Akinola Akinwumi Olusegun, Adegoke Kolawole O., Efuntade Alani Olusegun & Efuntade, Olubunmi Omotayo
Author(s): Gyakari Ntim
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Author(s): Emetaram, Ezenwa & Uchime, Helen Nkem
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Author(s): Amaefule Leonard Ph.D, Awheme Blessing Ewoma M.Sc., Okoro Charles Ugochukwu HND, M.Sc. ANAA & Davies, Stanley Diepiriye, M.Sc. ACA, ACIT, ANAA
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Author(s): Eneisik Gogo Erasmus
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Author(s): Adegoke, Olukayode J. & Onuora, J.K.J. (Ph.D. CNA, FIMC, CMC)
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Author(s): ABDULLAHI, Oyebanji Maroof (MSc, MBA, ACA) & BELLO, Abass Oyeshola (MSc, FCPSP, ACA)
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Author(s): Obiora, Fabian C. Ph.D, Onuora, Joshua K. Ph.D & Mayah, Eunice
Author(s): ETIM, Osim Etim, AKPORIEN, Olum Fidelis, & EKPOSE, John Dominic
Author(s): Obiora Fabian PhD & Onyeogubalu Ogochukwu Nkiru
Author(s): Obiora Fabian. PhD, Onuora, J. K. J. Ph.D & Okafor Ifeoma, P
Author(s): Obiora Fabian PhD, Onuora, J. K. J. Ph.D & Okpala Ngozika. L
Author(s): Ihenyen J. Confidence (PhD), Ebegha Egirenarerefa & Makpah Banny Matthew
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Author(s): Obiora, Fabian C. Ph.D.; Onuora, Josuha K. Ph.D & Onuigwe, Gladys Chiebonam
Author(s): Mordi Kelvin Adim
Author(s): Dr. Ogiriki Tonye & Question Christiana
Author(s): Obiora Fabian Ph.D, Onuora, J. K. J. Ph.D & Okeke Onyeka
Author(s): Obiora Fabian PhD, Onuora, J. K. K. PhD & Chukwuemeka Ifenyinwa. S
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Author(s): Obiora Fabian. C. Ph.D & Asah Ifesinachi, M
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Author(s): Ofor, Nkechi Theresa (Ph.D) and Orjinta, Hope Ifeoma (Ph.D) Onuigwe Gladys C.
Author(s): Orhena, E.N (Mrs)
Author(s): Dr. Ogiriki Tonye (Associate professor) Teibowei Henry Ekpoamumemi
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Author(s): EFUNTADE, Olubunmi Omotayo, PhD, EFUNTADE, Alani Olusegun, FCIB, ACA.
Author(s): Peters, George Tamunotonye, John Danebari Zukbee
Author(s): Okafor Jennifer
Author(s): EFUNTADE, Olubunmi Omotayo, PhD, EFUNTADE, Alani Olusegun, FCIB, ACA.,
Author(s): Prof. Madubuko Cyril Ubesie, Igwe Alex Onyeji & Oketa Felix
Author(s): Ibukun M. Falayi, FCA, Ph.D
Author(s): Usman, O. A. , Oladejo, M. O. , Adeoye M. A., & Alimi A. A
Author(s): Dr. Samiat O. Afolabi, Dr. Josephine Crossdale-Ovwido, Chiedu ugustina & Mordi Kelvin Adim
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Author(s): Orjinta, Hope Ifeoma (Ph.D), Akwuobi Bridget Udekwesili
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Author(s): Anyadufu, Anthony Onyeka, Obi Grace Uchechi
Author(s): Dr. Samiat O. Afolabi, Dr. Josephine Crossdale-Ovwido, Chiedu Augustina & Mordi Kelvin Adim
Author(s): EFUNTADE, Alani Olusegun, FCIB, FCA, EFUNTADE, Olubunmi Omotayo, PhD
Author(s): Edeh, Lawrence S, Oyekezie, Kingsley Sunday. FCA, ACTI, CPFA, MCAI
Author(s): EFUNTADE, Alani Olusegun, FCIB, FCA, EFUNTADE, Olubunmi Omotayo, PhD
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Author(s): Gilbert Ogechukwu Nworie, Chiamaka Lauretta Anaike, Chinwe Miracle Onyeka
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Author(s): Ihenyen Joel Confidence (PhD), Ayodeji Temitope Olusayo, Benson Tariere Naomi Jonny
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Author(s): Eneisik, Gogo Erasmus (PhD). Ordu, Chile Umezurike & Moses, Kpane Uwikor
Author(s): Anthony Odinakachukwu Nwadiubu, PhD. Okolie, David Ogomegbunam
Author(s): Anthony Odinakachukwu Nwadiubu, PhD. David Ogomegbunam Okolie, Okore Amah Okore, PhD
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Author(s): Dorathy Christopher Akpan (Ph.D), Edidiong Nse Nkanga
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Author(s): Nwokeabia, Ifeoma A., Uguru, Leonard C, Chukwu, Uche, C
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Author(s): Agbaeze, Clifford Chilasa, Onoh, Uloma Adonye, Chukwu Peter Damian Ezechi.
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Author(s): Michael Rotimi SANNI (PhD), Mofoluwaso Iyabode OJEDDELE (PhD), Wahaab OloyedeAZEEZ Keneth Enoch OKPALA
Author(s): Efuntade, Olubunmi Omotayo, PhD, Efuntade, Alani Olusegun, FCIB, FCA
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Author(s): Edoumiekumo, Adesewa R.
Author(s): Dr. Tonye, Ogiriki & Igoniderigha, Roseline
Author(s): JONAH Ngbomowa Moses PhD, AARON Clinton Chika
Author(s): Okwuego, Sopuruchukwu Peace, Orjinta, Hope Ifeoma (PhD)
Author(s): JONAH Ngbomowa Moses PhD., COURT Eunice Ralph, AARON Clinton Chika
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Author(s): Okafor, Oluchi Grace, Agubata N. S. (Ph.D) and Sunday David
Author(s): Nathan, Henriatta Jummai, Jane .O .M Ande (Ph.D)
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Author(s): Confidence Joel Ihenyen (PhD) & Tovie Annabel Stephen Ogbise
Author(s): AWOTOMILUSI Niyi Solomon (Ph.D.), OKE Oluwagbemi Emmanuel, DAGUNDURO Muyiwa Emmanuel
Author(s): JONAH Ngbomowa Moses PhD, COURT Eunice Ralph, AMADI Ngozi Eleba PhD
Author(s): EFUNTADE, Alani Olusegun, FCIB, FCA., EFUNTADE, Olubunmi Omotayo, PhD
Author(s): Okumoh Nigeria Odaumiebi
Author(s): Lawrence, U. Egbadju
Author(s): Promise I. Wokeh PhD, Collins O. Nmehielle PhD
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Author(s): Davies, Stanley Diepiriye (FCA)
Author(s): Sadeeq Garba Abubakar & Yusuf Ova Mutalib
Author(s): Taimin, Audu Ardo, Salisu Auwalu, Macmilan Ahmadu
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Author(s): Amah, Kalu Ogbonnaya & Amauwa, Basil C.
Author(s): Yusuf Muhammad Sani Can. Alhaji Kawugana Phd
Author(s): Edori D. S
Author(s): Dr. Ogiriki Tonye (Associate professor), Question Christiana
Author(s): Korolo, Akuboere Salome (Ph.D.), Korolo, Emmanuel Omolaye (Ph.D.)
Author(s): Agreement Aira , Enock Wiketye, Haji Ng’elenge
Author(s): Eta Ekpenyong Ekpenyong PhD
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Author(s): Ugbah, Andrew A. (PhD), Kanene, Kingsley C., Ofor, Nkechi T. (PhD)
Author(s): Confidence, Joel Ihenyen (PhD) and Egberibin Ghandi
Author(s): Dr. Confidence Ihenyen, Question Christiana
Author(s): Akpan,James U., Oluwagbade, Oluyinka I., and Adewara, Yinka M
Author(s): Omehe, Collins Isioma, Okowa, Monday Ijeoma, Prof. A.O. Okolie
Author(s): Etim Osim Etim, Austin Uchechukwu Nweze, Raymond Ekwere Enang, Nsikan Umanah
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Author(s): Dr. Ikpesu, O. Christian & Mark, Samuel
Author(s): Bamidele M. M (Ph.D.), ADINOGE Zuliat Osinimu
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Author(s): OJELABI, Sunday Adeyemi
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