EDITORIAL BOARD

Editor-in-Chief
Professor Rafiu Oyesola Salawu
Department of Management & Accounting, Faculty of Administration, Obafemi Awolowo University, Ile-Ife

Managing Editor
Professor Godwin Emmanuel Oyedokun
Department of Management & Accounting, Lead City University, Ibadan, Nigeria

Editorial Board Secretary
Mary-Fidelis Chidoziem Abiahu
Director, Research and Professional Standard, Chartered Institute of Taxation of Nigeria

Editorial Board Members
Professor Chinedum Nathaniel Nwezeaku
Federal University of Technology, Owerri

Professor John Adeoti
Nigeria Institute of Social and Economic Research (NISER), Ibadan

Professor Uche Jack-Osimiri
Faculty of Law, River State University, Port Harcourt

Professor Aruwa Suleiman Akwu-Odo Salihu
Nasarawa State University, Keffi Nasarawa State 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 Nasarawa State, Nigeria

Mr. Simon Nwanmaghyi Kato
Federal Inland Revenue Service, Chairman’s Office, Abuja, Nigeria