J I Otalor, PhD , P A Oti, PhD, Ofuan James Ilaboya1 , Timothy OnechojonUsman2 ,
Department of Accounting, University of Calabar, P. M. B 1115, Calabar, Cross-River State, Nigeria. ORCID: 0000-0002-1029-6947;For correspondence:- J Otalor, PhD Email: john.otalor@gmail.com
Citation: Otalor, PhD JI, Oti, PhD PA, Ilaboya OJ, OnechojonUsman T, . Account Tax Rev ; ():- doi:
© The authors.
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