Editor-in-Chief

Professor Rafiu Oyesola Salawu

Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife, Nigeria.

Managing Editor

Professor Godwin Emmanuel Oyedokun

Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary

Ayodeji Adeyemi

Manager, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members

Professor Chinedum Nathaniel Nwezeaku

Federal University of Technology, Owerri, Nigeria.

Professor John Adeoti

Nigeria Institute of Social and Economic Research (NISER), Ibadan, Nigeria.

Professor Uche Jack-Osimiri

Faculty of Law, River State University, Port Harcourt, Nigeria

Professor Aruwa Suleiman Akwu-Odo Salihu

Department of Accounting and Finance, Nasarawa State University, Keffi, Nigeria

Dr. Eiya Ofiafoh Ofiafoh (Associate Professor)

Department of Accounting, University of Benin, Benin City, Nigeria

Dr. Stephen Chukwuemeka Mark Abani

MCSA Worldwide Projects Limited, Abuja, Nigeria

Dr. Kenny Adedapo Soyemi

Department of Accounting, Olabisi Onabanjo University,
Ago Iwoye, Ogun State, Nigeria

Professor Joseph Uchenna Uwaleke

Department of Banking & Finance, Nasarawa State University, Keffi Nasarawa State, Nigeria

Barrister Chukwuemeka Eze

Faculty of Law, Nasarawa State University, Keffi, Nigeria

Mr. Simon Nwanmaghyi Kato

Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria

Professor Tankiso Moloi
Department of Accounting, University of Johannesburg, South Africa

Professor Taiwo Asaolu
Department of Accounting, Obafemi Awolowo University, Ile – Ife, Nigeria

Professor Ishola Rufus Akintoye
Department of Accounting, Babcock University, IIlishan - Remo, Nigeria.

Professor Kabiru Isa Dandago
Bayero University, Kano, Nigeria

Professor Micheal Nwidobie
Department of Accounting, Caleb University, Lagos, Nigeria

Professor Abdulmumini Bala Ahmed
Department of Private and Commercial Law, Ado Bayero University, Kano, Nigeria

Professor Zainab Dabo
Department of Business Administration, Kaduna State University, Kaduna, Nigeria

Dr. Justina Okoror
Managing Partner HMAO Professional Services, Nigeria

Dr. Hauwa Lamino Abubakar
Department of Business Administration, Nile University, Abuja, Nigeria