First Author:   Adedoyin Isola Lawal Dept. of Accounting and Finance, Landmark University, Nigeria lawal.adedoyin@lmu.edu.ng   PMB 1001, Landmark University, Omu Aran, 251101, Nigeria   +2348035233567(Phone) +2348035233567(Fax) Second Author: Russel O Somoye Dept. Accounting, Banking and Finance, Olabisi Onabanjo University, Ago Iwoye olukayodesomoye@hotmail.com         Third Author: Abiola Ayopo Babajide Covenant University, Ota abiola.babajide@covenantuniversity.edu.ng