Editorial Team
Prof Emma I Okoye
Editor-in-Chief
Prof Patrick A. Egbunike
Managing Editor
Editors
Prof. Grace Ofoegbu
Prof. Tochukwu G. Okafor
Ven. (Dr.) J.K.L Onuorah
Dr. Francis C. Egbunike
Dr. Olufemi Yeye, FCNA
Dr. Edesiri Godsday Okoro
Dr. Friday Audi
Dr. Raymond Ezejiofor
Assistant Editors
Helen Anazonwu, ACA
Jerry Orajiekwe, ACA
Chinedu J. Ndubuisi, M.Sc.
Editorial Board
Rev. Canon Prof. Ben C. Osisioma, FCNA
The substantive twelfth (12) President of Association of National Accountants of Nigeria (ANAN)
Prof. Muhammad A. Mainoma, FCNA
Immediate past President of Association of National Accountants of Nigeria (ANAN)
Prof. Emma I. Okoye, FCNA
Director, UNIZIK Business School, Nnamdi Azikiwe University
Prof. Musa Inua Fodio, FCNA
VIce-Chancellor, ANAN University, Plateau State
Prof. S.A.S Aruwa, FCNA
Nasarawa State University, Keffi
Prof. Prince Famous Izedomi FCA
University of Benin, Benin City
Ven. Prof. Anayo Nkamnebe, CNA
Nnamdi Azikiwe University, Awka
Prof. Grace Ofoegbu
University of Nigeria Nsukka, Enugu Campus
Prof. Chizoba M Ekwueme
Nnamdi Azikiwe University, Awka
Prof. P.V.C Okoye
Prof. Cletus Akenbor
Federal University, Otuoke, Bayelsa State
Dr. Edirin Jeroh
Delta State University, Abraka