Shafi’u Abubakar Kurfi
Department of Accounting, Umaru Musa Yar’adua University, Katsina State, Nigeria.
Noraza Mat Udin
Tunku Putri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Malaysia.
Saleh Muhammad Bahamman
Department of Accountancy, Gombe State University, Gombe State, Nigeria.
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