Author:

Imuetinyan EGUAVOEN

Department of Accounting,

Faculty of Management Sciences,

University of Benin, Benin City, Edo State, Nigeria.

Correspondent: E-mail: kingmueti@yahoo.com

Isaac UKARIN Department of Accounting,

Faculty of Management Sciences,

University of Benin, Benin City, Edo State, Nigeria.

E-mail: isaac.ukarin@yahoo.com

Ugeoritsete Michael EYIDE

Department of Accounting,

College of Management and Social Sciences, Novena University, Ogume, Delta State, Nigeria.

E-mail: eyidemichael@yahoo.com

Date: 2022/06/01