Editor-in-Chief

Professor O. C. Aina - Provost of the College of Social and Management Sciences,  ABUAD

Academic Editors

Prof. Emmanuel Mensah – Department of Accounting, University of Professional Studies, Accra, Ghana

Prof. Rafiu Salawu – Department of Management and Accounting, Obafemi Awolowo Univeristy, Ile-Ife, Osun State, Nigeria.

Prof. Ahmed Bello – Dept. of Accounting, Ahmadu Bello University, Zaria, Nigeria

Professor Olabanji A. Oni
Business Management University of Fort Hare, East London

Associate Professor Jerroh Ediri
Department of Accounting and Finance Delta State University, Abraka, Nigeria

Dr. Okoye Francis
Department of Accounting Lagos Business School (LBS), Nigeria

Professor Emmanuel Mensah
Department of Accounting University of Professional Studies Accra, Ghana

Professor Olawale Fatoki
Department of Business Management University of Limpopo Sovenga, South Africa

Prof Lawrence O. Obokoh
Johannesburg Business School University of Johannesburg, South Africa

Professor Rafiu Salawu
Department of Management and Accounting
Obafemi Awolowo University Ile-Ife, Osun State, Nigeria.

Professor Ebenezer Y. Akinkoye
Department of Management and Accounting
Obafemi Awolowo University Ile-Ife, Osun State, Nigeria.

Dr. Olayinka A. Erin
College of Accounting Sciences University of South Africa
Pretoria, South Africa

Dr Phillip Odewole
Department of Accounting and Finance Elizade University,
Ilara-Mokin, Ondo State, Nigeria 

Professor Edward Lambert
Academic Director Atlantic International University
Honolulu, USA.

Dr. Michael Yeboah
Kimasi Technical University in Ghana Business School

Professor Ahmed Bello
Department of Accounting, Ahmadu Bello University Zaria, Nigeria
Professor of Accounting University of Johannesburg, South Africa

Professor of Accounting
University of Johannesburg, South Africa

Practitioner Editors

Dr. Rabiu Olowo
(Professor of Practice)
Executive Secretary/Chief Executive Officer
Financial Reporting Council of Nigeria (FRCN)

Machame Henry
Accounting Econometrician MachameRatios, Regina,
Saskatchewan, Canada.

Dr. Dominic Erah
Risk Management
Central Bank of Nigeria

Editorial Advisory Board

Professor Taiwo Asaolu – Vice Chancellor, University of Ilesa, Osun State, Nigeria

Professor Bello Ahmed – Department of Accounting and Finance, Ahmadu Bello University, Zaria, Nigeria