[1] Univ Lagos, Akoka, Nigeria
[2] Lagos State Univ, Sch Fdn, Badagry, Nigeria
[3] Istanbul Gelisim Univ, Fac Econ Adm & Social Sci, Istanbul, Turkey
[4] South Ural State Univ, Dept Accounting Anal & Audit, Sch Econ & Management, 76 Lenin Aven, Chelyabinsk 454080, Russia