DR. OGBONNA GABRIEL NKWAZEMA’S PROFILE

Dr. Ogbonna Gabriel Nkwazema graduated from University of with BSc in Accounting (1995), MBA in Accounting (2001), and PhD in Accounting (2012). He also holds a Masters Degree in Financial Management Technology (MSc). He has successfully defended his PhD Candidacy in Financial Management Technology from Federal University of Technology, Owerri (FUTO). He is a fellow of the Institute of Chartered Accountants of (FCA, 2007). He is a Full Member of Nigeria Institute of Management (MNIM, 1996) and an Associate Member of Nigerian Institute of Taxation (ACTI, 2000). Dr Ogbonna was the Acting Director, Revenue Bureau (2007/2008). He was the Assistant Director, University of Port Harcourt Business School (2014). He was the Acting Head of Department of Accounting (up to 2016). Dr. Ogbonna was appointed External Examiner to the , Wilberforce Island, Bayelsa (2014). He was appointed the Leader of the Accreditation Team for Academic Sessions Review of 2012/2013, 2013/2014, 2014/2015 and 2015/2016 of University, Uturu. In 2018, Dr Ogbonna was appointed the Institute of Chartered Accountants of Nigeria (ICAN) Ambassador. He is a visiting Lecturer/Adjunct Lecturer/Resource Person and Consultant to many Universities, Institutes and other organizations within the state and outside the state. Dr. Ogbonna has been a Board Member to many companies and institutions. He has attended and/or participated in many conferences within and outside Nigeria. Dr. Ogbonna has to his credit an extensive practical industrial accounting experience in multinational, indigenous and government organizations during which he played key role as an Accountant when the College of Continuing Education (CCE) was established, and he is the author of the University of Port Harcourt Fee Card which has been extensively used for fees recovery over the years in the University and also designed the Lecturers’ Teaching Claim Forms. Dr Ogbonna was a member of University of Port Harcourt Annual Research and Development Committee/Team. He was Faculty of Management Sciences Representative in the Committees that reviewed School of Graduate Studies External Examiners’ Remuneration and School of Graduate Studies Standardization of Dissertation/Thesis Report. Dr. Ogbonna was also Faculty of Management Sciences Representative in the Central Community Service Development from 2009 to 2011; Board Member – College of Continuing Education (CCE) 2011 - 2012; Board Member - University Demonstration Secondary School (UDSS); Member - Projects Implementation and Monitoring Committee. He is currently a Senior Lecturer in the Department of Accounting, University of Port Harcourt. Dr Ogbonna has published extensively thirty four articles in foreign journals and over eighty articles in the national journals. His current research interests are: Oil and Gas Accounting, Entrepreneurship Accounting and Accounting for Gaseous Emission (C02) in the Annual Reports of Companies in Nigeria.

1

CURRICULUM VITAE

FULL NAME: GABRIEL NKWAZEMA OGBONNA

POST DESIRED: ASSOCIATE PROFESSOR/READER

DATE OF BIRTH: FEBRUARY 2, 1956

PLACE OF BIRTH: OHOBA IN OHAJI/EGBEMA LOCAL GOVERNMENT AREA, IMO STATE

NATIONALITY: NIGERIAN

PERMANENT HOME ADDRESS: CENTRAL SCHOOL OHOBA, OHAJI C/O OHOBA POSTAL AGENCY OHOBA- OHAJI, OWERRI.

CURRENT POSTAL ADDRESS: UNIVERSITY OF PORT HARCOURT, DEPARTMENT OF ACCOUNTING, FACULTY OF MANAGEMENT SCIENCES, P.M.B. 5323, PORT HARCOURT

GSM: 08037063699 e-MAIL: [email protected] [email protected]

MARITAL STATUS: MARRIED

NUMBER OF CHILDREN WITH NAMES AND AGES: PEACE 27, JOYCE 25, CONSTANCE 24, CHIDIEBERE 20 AND DEBORAH 18.

INSTITUTIONS ATTENDED (WITH DATES):

PRIMARY: - OHOBA CENTRAL SCHOOL, OHOBA 1964-1972 SECONDARY: - NATIONAL SCHOOL, OWERRI 1973-1976 UNIVERSITY: - UNIVERSITY OF SCIENCE AND TECHNOLOGY 1988-1989 - UNIVERSITY OF PORT HARCOURT 1989-1995 - FEDERAL UNIVERSITY OF TECHNOLOGY (OWERRI) FUTO 2004 - 2005

2

ACADEMIC/PROFESSIONAL QUALIFICATIONS AND AWARDS: - PhD - ACCOUNTING, UNIPORT 2012 - M.SC-FINANCIAL MANAGEMENT TECHNOLOGY (FUTO) 2004 - MBA - ACCOUNTING, UNIPORT 2001 - B.Sc (Hons)-ACCOUNTING, UNIPORT 1995 - FCA- (FELLOW OF THE INSTITUTE OF CHARTERED- ACCOUNTANTS OF NIGERIA (ICAN) 2007 - PASSED IN MAY/JUNE 1993 - ADMITTED AS AN ASSOCIATE MEMBER (ACA) 1994 - ACTI (A SSOCIATE MEMBER OF THE CHARTERED - INSTITUTE OF TAXATION OF NIGERIA) 2000 - FULL MEMBER OF THE NIGERIAN INSTITUTE OF MANAGEMENT (MNIM) 1996 - CERTIFICATE IN COMPUTER OPERATIONS AND PROGRAMMING, UNIVERSITY OF PORT HARCOURT 1994 - GCE O/L & A/L 1980/1982 - FIRST SCHOOL LEAVING CERTIFICATE 1972 - MERIT AWARD FOR BOUNTIFUL CONTRIBUTIONS TO THE DEVELOPMENT OF OHOBA YOUTHS’ MOVEMENT 2003 1. PUBLICATIONS 2. PUBLICATION IN FOREIGN JOURNALS

1 Anastasia Chi-Chi Onuorah and Ogbonna G.N. (2016) Capital Structure Performance and the Determinant Factors in Nigeria 1985-2015. International Journal of Empirical Finance Research Academy of Social Sciences. Vol. 5, No. 2, 2016, pp 69-77, India 2 Ogbonna, G.N., Onuoha, T.E. and Inede Miriam Jibril (2016) Tertiary Education Trust Fund Accounting and Performance of Nigerian Universities. European Journal of Business and Management. ISSN 2222-1905 (Paper) ISSN 2222-2839 (Online) Vol.8 No.27. October, 2016. India 3 Ogbonna, G. N. and Sagbara Emilia Clifford (2016) Impact of Accounting Information Systems On The Performance Of Selected Companies In Nigeria. Elixir International Journal of Finance and Management Vol. 10. N0 2 March, 2016 Issue,101, Anna Nagar, 6th Street, Omarlur, Salem District, Tamilnadu, India. Contact Website: www.elixirpublishers.com ISSN:2229-712X Impact Factor:5,525 4 Ogbonna G. N. and Appah, E. (2016) External Debt Management and Economic Growth in Nigeria: 1981-2913. Universal Journal on Sustainable Development Research (UJSDR). Vol. 13, No. 1, March 2016. pp. 188-200.ISSN: 1511-3618 5 Ogbonna G. N. and Appah, E. (2016) Effect of Tax Administration and Revenue on Economic Growth in Nigeria. Universal Journal on Sustainable Development Research (HJSDR). Vol. 13, No. 1, March 2016. pp. 45-60; A Publication of University of Malaya Malaysia ISSN: 1511-3618 6 Ogbonna G. N. and Chioma, F.A. (2016) The Influence of Petroleum Profits Tax/Royalties on Gross Domestic Product (GDP), Per Capita Income and Inflation: A Case of Nigeria from 2000 to 2009. South American Focus. Haitian Research Journal on

3

Development Studies. Universidade Federal De Santa Maria, Brazil. ISSN: 1082, VOl. 14, No. 1 February, 2016. pp. 42-61 7 Ogbonna G. N. and Bealo, L. (2016) A Critical Review of the Effect of Tax Administration and Tax Revenue on Economic Growth of Nigeria. South American Focus. Haitian Research Journal on Development Studies. Universidade Federal De Santa Maria, Brazil. ISSN: 1082, Vol. 14, No. 1 February, 2016. pp. 93-111. [email protected] 8 Ogbonna G. N., T.E. Onuoha and Shaka Esther (BSc) (2016) Effect of Statutory Allocations on the Development of Niger Delta. Elixir International Journal. Impact Factor: 5.525, 101, Anna Nagar, 6th Street, Omarlur, Salem District, Tamilnadu, IndiaI ndex Copernicus, Poland Value(ICV) is 6.77 in 2013 (5.79 in 2012) January 2016 issue. Vol. 10 No. 1 9 Ogbonna, G. N. and Nwaiwu Nkem Johnson (PhD) (2016) Effects of Nigerian Government Policies and Programmes on Petroleum Income and Nigerian Economy – From 1979 to 2014. African Focus: An International Journal of Human and Sustainable Development. Faculty of Arts and Sciences, Regent University of Science and Technology, Accra, Ghana; Vol. 11. No. 1 March 2016. pp. 1-19 10 Ogbonna, G. N. and Ambaiowei Tari, E. (2016) Monetary and Fiscal Policies in Nigeria: A Critical Review. African Focus: : An International Journal of Human and Sustainable Development. Faculty of Arts and Sciences, Regent University of Science and Technology, Accra, Ghana; Vol. 11. No. 1 March 2016. . pp. 157 -169. ISSN: 0867-9792 11 Ogbonna G.N. and Bealo, L. (2015) The Effect of Tax Administration and Revenue on Economic Growth of Nigeria. South American Focus HRJDS Haitian Research Journal on: Development Studies Universidade Federal De Santa Maria Setimo Andar – Sala 748 Brazil Vol 12, No 4, December 2014. ISSN: 1082 -9302 pp 79, Email: [email protected] 12 Ogbonna G.N. and Wobo, H.O. (2015) The Impact of Audit Committee Composition on Absolute Discretionary Power of Directors of Some Selected Banks in Nigeria. Brazilian Research Journal of Humanities, Social and Management Science (BRJHSMS). Universadade Federal De Santa, Brazil. ISSN: 1802-9804. Vol 8, No. 2 May, 2015. pp 24- 36Website: www.gubdj.org 13 Ogbonna G.N. and Wobo, H.O. (2015) Influence of None Executive Directors in the Board on Absolute Discretionary Accrual of some Selected Banks in Nigeria. Brazilian Research Journal of Humanities, Social and Management Science (BRJHSMS). Universadade Federal De Santa, Brazil. ISSN: 1802-9804. Vol 8, No. 2 May, 2015. pp 139-151Website: www.gubdj.org 14 Ogbonna G.N. and Enemugha, J.E. (2015) Empirical Investigation of Oil Revenue Impact on Nigerian Gross Domestic Product (GDP), Per Capita Income and Inflation: From 2000– 2014. Reiko International Journal Business and Finance, Reiko Center for Academic Research and Development Maryland, USA. Affiliate of Atlantic International University, Honolulu, USA Vol. 8. No. 3, pp. 23-34. December, 2015, www.reikojournals.org 15 Ogbonna G.N. and Ojukwu, Chioma Obianuju (2015) Green Accounting and Sustainable Development in Nigeria. Reiko International Journal of Social and Economic Research. Reiko Center for Academic Research and Development Maryland, U.S.A Affiliate of Atlantic International University, Honolulu: USA. Vol. 9. No. 2A, December 2015. pp. 4

32-522 16 Ogbonna G.N. (2015) Self-Assessment Scheme and Tax Compliance within Small and Medium Scale Enterprises (SMEs) in Nigeria. Reiko International Journal of Social and Economic Research. Atlantic International University, Honolulu: USA. Vol. 9. No. 1, pp. 51-64, Email: [email protected], 17 Ogbonna, G. N. and Appah, E. (2014) Causality of Audit Expectation Gap and Corporate Performance in Nigeria, United Kingdom (UK), a Publication of Research Journal of Finance and Accounting, International Institute of Science, Technology & Education Accelerating Global Knowledge Creation and Sharing. ISSN 2222-1697, vol. 5 N0. 9, 18 Ogbonna G.N and Onuorah, Anastasia C. (2014) Deficit Financing and the Growth of Nigeria Economy. United States of America (USA) and UK Based Journal, International Journal of Science and Business Research, 2013, ISSN (2226-8235) vol. 3, issue 2, pp 1-12 LINK: http://www.ijmsbr.com/volume-3-issue-2/ 19 Ogbonna, G. N. and Appah, E. (2014) Self Assessment Scheme and Revenue Generation in Nigeria, United Kingdom (UK), a Publication of Developing Country Studies, ISSN 2224-607x, vol. 4 n0. 10, 2014, of International Institute of Science, Technology & Education Accelerating Global Knowledge Creation and Sharing. LINK: http:///www.ijmsbr.com/volume-3-issue-2/ 20 Ogbonna, G. N. And Appah, E. (2013) Rent Seeking and Group Interest on Petroleum Revenue in the Nigerian Economy: A Causality Approach, Asian Journal of Business Management, Maxwell Science Publication. ISSN: 2041-8744,Vol. 3. No. 3 LINK:https://www.openaire.eu/search/publication?articleId=doajarticles::10f37d31f7aea42 eb3 21 Appah Ebimobowei, Ogbonna, G.N. and Zuokemefa P. Enebraye (2012) Auditors’ Usage of Computer Assisted Audit Tools and Techniques, Empirical Evidence From Nigeria, Research Journal of Applied Sciences, Engineering and Technology 6(2): 187- 195, 2013. ISSN: 2040-7459; e-ISSN: 2040-7467, Vol. 6. No. 2. June 10, 2013 © Maxwell Scientific Organization, London, UK. LINK: https://www.openaire.eu/search/publication?articleId=doajarticles::a3ea5c1f710340e0c55e483 0051743e1 22 Ogbonna G. N. and Appah E. (2012) Petroleum Income and Nigerian Economy: Empirical Evidence from Nigeria, Arabian Journal of Business and Management Review. Sohar University, Oman. Vol. 1, No. 9; April 2012 ISSN: 2223-5833. April, 2012. LINK: url:www.arabianjbmr.com 23 Ogbonna G.N. and Appah Ebimobowei (2012) Effect of Ethical Accounting Standards on the Quality of Financial Reports of Banks In Nigeria, Published In United Kingdom (Uk) Current Research Journal of Social Sciences 4(1) 69-78, 2012, ISSN: 2041-3246 © Maxwell Scientific Organization, 2012. Submitted: November 17, 2011: accepted: December 27, 2011 and Published: January 25, 2012. http://www.maxwellsci.com

24 Ogbonna G.N. and Appah Ebimobowei (2012) Petroleum Profit Tax and Economic Growth: Co-Integration Evidence from Nigeria, Asian Journal of Business Management 4(3): 267-274, 2012 ISSN: 2041-8752 © Maxwell Scientific Organization, 2012.

5

25 Ogbonna G.N. and Appah Ebimobowe (2012) Information Technology and The Performance of Accountants In the Nigerian Oil and Gas Industry, Research Journal Of Applied Sciences, Engineering And Technology, ISSN: © Maxwell Scientific Organization, London, UK. Vol. 6. LINK:No.Https://www.openaire.eu/search/publication?Articleid=doajarticles::d5907f7021 b66f85aeb0fae1d5754dad 26 Ogbonna G.N. and Appah Ebimobowei (2012) Impact Of Petroleum Revenue and The Economy Of Nigeria (2012) Current Research Journal Of Economic Theory 4(2): 11-17, 2012, London, UK Vol. 4 Number 1-2 ISSN: 2042-4841 © Maxwell Scientific Organization, 2012 27 Ogbonna, G. N. and Appah, E. (2012) Impact of Tax Reforms And Economic Growth of Nigeria: A Time Series Analysis, Maxwell Science Publication of United Kingdom (UK), 74 Kenelm road, B10 9aj, Birmingham, Small Health, Uk, a Current Research Journal of Social Sciences 4(1): 62-68, 2012, Volume 4 , Number 1 ISSN: 2041 – 3238, https://www.openaire.eu/search/publication?Articleid=doajarticles::b0e1d32be301ea16f8e d9920397cc1a9 28 Ogbonna, G. N. and Appah, E. (2011) Ethical Compliance On The Quality Of Financial Reporting and Performance of Quoted Companies in Nigeria, United Kingdom (UK), Maxwell Science Publication, Volume 3, Number 3 ISSN: 2041- 8744. pp. 152-160 Https://www.openaire.eu/search/publication?Articleid=doajarticles::c6873078cef3ac26443 b121df7383e3c 29 Ogbonna, G.N. (2009) Burning issues and challenges of the Nigerian Tax System with analytical emphasis on petroleum profits tax, a publication of the international academy of Business and Behavioral Sciences. United States of America (USA), IAAN 2161 1556, Volume 1, Number 1, FALL 2009, 80-100.LINK: 123 @sbcglobal.net 30 Ogbonna G. N. (2009) Ethical Considerations In Corporate Governance: A Survey Of Governance Practices Of Corporate Stakeholders in Nigeria, A Publication Of The International Academy Of Business And Behavioral Sciences In The United States of America (USA), IAAN 2161 153X, Volume 1, Number 1, Fall 2010, 90-107. Email: Ene123@scsu. Edu,[email protected]

3. 4. PUBLICATIONS IN NATIONAL JOURNALS

1 Umobong, A.A. and Ogbonna, G.N. (2017) The Effect of Income Smoothing and Earns Quality on Financial Performance of Firms. International Journal of Business and Law Research. Vol.5(1) January-March, 2017. ISSN 2360-8986. 2 Ogbonna, G.N. and Asukwo, Ifiok Sunday (2017) Dividend Policy and Performance of Petroleum Marketing Companies in Nigeria. FUO Journal of Business and Finance. Vol.7, No.2. Directorate of Entrepreneurship, Federal University, Otuoke, Bayelsa state, Nigeria. June 2017 3 Ogbonna, G.N. and Anurume Okwesileze Godwin (2017) Internal Audit Quality and Public Expenditure Efficiency in Rivers State Public Sector. FUO Journal of Business and Finance. Vol.7, No.2. Directorate of Entrepreneurship, Federal University, Otuoke,

6

Bayelsa state, Nigeria. June 2017 4 Ogbonna, G.N. and Ajayi Oluwatobi (2017) Effects of Tax Revenue on Nigeria Economic Recession for the Period 1994-2015. Quarterly Journal of Comtemporary Research. Vol.5, No.2. Federal University, Otuoke, Nigeria. June, 2017 5 Ogbonna, G.N. and Musa Abubakar (2017) Company Income Tax and Economic Development in Nigeria. Quarterly Journal of Comtemporary Research. Vol.5, No.2. Federal University, Otuoke, Nigeria June, 2017 6 Ogbonna, G.N. and Ikeagwu Sarah (2017) Taxation and Nigeria Economic Development. University of Port Harcourt Journal of Accounting and Business. Vol.5, No.1. Department of Accounting, University of Port Harcourt, Rivers State, Nigeria. June, 2017. 7 Ogbonna, G.N. and Ehio Victor (2017) Tax Accounting and Economic Development of Nigeria. University of Port Harcourt Journal of Accounting and Business. Vol.5, No.1. Department of Accounting, University of Port Harcourt, Rivers State, Nigeria. June, 2017. 8 Ofurum, C.O., Ogbonna, G.N. and Ambaiowei, T.E. (2016) Customer Funded Business: Evidence from Telecommunications industry in Nigeria. Quarterly Journal of Comtemporary Research. Vol.3 No.2. Federal University, Otuoke. October, 2016 9 Ogbonna, G.N. and Ipeghan Love Benson (2016) Withholding Tax Assessment and Government Tax Revenue in Nigeria (2000-2014). Quarterly Journal of Comtemporary Research. Vol.3 No.2. Federal University, Otuoke. October, 2016 10 Ogbonna, G.N. and Solomon Iniobong Christopher (2016) Accounting Information and the Performance of Selected Organizations in Rivers State. Journal of Social and Management Sciences. Vol.11 No.3. Sept.-Dec., 2016. ISSN 1597-0396. Delta State University, Nigeria 11 Ogbonna, G.N. and Amah Cletus Okey (2016) Forensic Accounting and Organizational Performance of Selected Nigerian Banks (A study of Litigation Support Services of Five Money Deposit Bank in Nigerian). Journal of Management Sciences. Vol.3 Nos 1&2 Sept. 2016. University of Port Harcourt, Rivers State, Nigeria. 12 Ogbonna, G.N., Akani, F.N., Ironkwe, U.I. and Biragbara Dumle S. (2016) Audit Committee and Corporate Financial Reporting of Banks in Nigeria. Journal of Management Sciences. Vol.3 No’s 1&2 Sept. 2016. University of Port Harcourt, Rivers State, Nigeria. 13 Ogbonna, G.N. and Anne Ijeoma Nwokoro (2016) An Emperical Investigation of the Effects of Liquidity on Banks’ Performances: A study of selected Banks in Nigeria. Journal of Management and Social Sciences. Vol.4, No.2. Faculty of Management and Social sciences, Hezekiah University, Nigeria. June 2016 14 Ogbonna, G.N. and Sylvester Elaigwu Samuel (2016) Impact of Internally Generated Revenue and Economic Development: Case Study of Bonny, Ikwerre and Eleme Local Government Areas of Rivers State of Nigeria. African social and Educational Journal. Vol.5, No.2. Faculty of Business Administration, . June 2016 15 Ogbonna, G.N. and Utomi Onyebuchi (2016) Forensic Accounting and Fraud Detection and Prevention in Selected Banks in Nigeria. African social and Educational Journal. Vol.5, No.2. Faculty of Business Administration, Imo State University. June 2016 16 Ogbonna, G.N. and Dennar-Blessing chizoba Glory (2016) Government Expenditure Pattern and Nigerian Economic Performance. Journal of Management and Social Sciences. Vol.4 No.1 June, 2016. College of Management and Social Sciences, Rhema University, Abia State, Nigeria 7

17 Ogbonna, G.N. and Okeke Frankline (2016) Tax incentives and Economic Development in Nigeria (2005-2015). Rhema University Journal of Management and Social Sciences. Vol.4 No.1 June, 2016. College of Management and Social Sciences, Rhema University, Abia State, Nigeria 18 Ogbonna, G.N. and Chukwuedozie Mary Eberechukwu (2016) Tax Revenue and Econmic Growth. Hezekiah University Journal of Management and Social Sciences. Vol.4, No.2. Faculty of Management and Social sciences, Hezekiah University, Nigeria. June 2016 19 Ogbonna, G.N. and Adeola Samuel Oluwashinan (2016) Fraud Implications and Economic Growth of Nigeria. West African Journal of Business and Management Sciences. Faculty of Business Administration, Imo State University, Owerri. Vol.5 No.2 June 2016 20 Ogbonna, G.N. and Emerenini Ferdinand Madumere (2016) Effects of Commercial Banks Loan on the Agricultural Sector in Nigeria. West African Journal of Business and Management Sciences. Faculty of Business Administration, Imo State University, Owerri. Vol.5 No.2 June 2016 21 Ogbonna, G.N., Onuoha, T.E., Akani, F.N. and Olotu Abraham Jonathan (2016) Transparency and Corporate Governance in the Development of Financial Sector of Nigeria. Development Studies Round Table (A Journal of Development). Vol.5 No.4 June 2016. Department of Political and Administrative Studies, University of Port Harcourt, Rivers State, Nigeria. 22 Ogbonna, G.N., Solomon, E. and Anne Ijeoma Nwokoro (2016) Forensic Accounting and Financial Performance in Nigerian Banking Industry (A study of Five Commercial Banks in Nigeria). Development Studies Round Table (A Journal of Development). Vol.5 No.4 June 2016. Department of Political and Administrative Studies, University of Port Harcourt, Rivers State, Nigeria. 23 Ogbonna G. N. and Sunday O. (2016) Government Health Expenditure and Life Expectancy in Nigeria: Empirical Analysis. Rhema University, Journal of Management and Social Sciences. Vol. 3, No. 2 2016. ISSN: 979-37999 pp. 95-107; Contact Website: wwwrhemauniversityjournals.org 24 Ogbonna G. N. and Chinda W.O. (2016) Impact of Tax Revenue on the Rivers State Government Expenditure. Rhema University, Journal of Management and Social Sciences. Vol. 3, No. 2 2016. ISSN: 979-37999 pp. 209-219;Contact Website: www.rhemauniversityjournals.org 25 Ogbonna G. N. and Nkanbia-Davies, L.O. (2016) Adoption and Implementation of Activity-Based Costing and Corporate Performance in Nigeria. De-Critas Journal of Management and Social Sciences (DJMSS). Vol. 8, No. 1, March 2016, pp 39-45. ISSNL 1599-8740 website/contact:www.bdecaritas.org 26 Ogbonna G. N. and Prince D.Y. (2016) Impact of Value for Money Audit on the Performance of Rivers State Government Parastatal in Nigeria from 2010-2015. De-Critas Journal of Management and Social Sciences (DJMSS). Vol. 8, No. 1, March 2016, pp 66- 72. ISSNL 1599-8740 website/contact:www.bdecaritas.org 27 Ogbonna G. N. and Ikebujo, O.S (2016) Economic and Financial Crime and Forensic Accounting: An Antidote. West African Journal of Business and Management Sciences. (Nigerian Edition) Faculty of Business Administration, Imo State University. Vol.5, No. 1 March, 2016. pp. 27-40 website contact:www.imsubizjournals.org 28 Ogbonna G. N. and Prince D.Y. (2016) Corporate Governance Nexus and Financial

8

Reporting Quality of some Selected Public Limited Companies in Nigeria. West African Journal of Business and Management Sciences. (Nigerian Edition) Faculty of Business Administration, Imo State University. Vol.5, No. 1 March, 2016. pp. 159-170. www.imsubizjournals.org 29 Ogbonna G. N. and Sunday, O. (2016) Government and Health Finance and Malaria Mitigation in Nigeria: Empirical Analysis. African Social and Educational Journal (Nigerian Edition). Faculty of Business Administration, Imo State University. Vol. 5, No.1 March 2016. ISSN 978-37889. pp. 198-211;Website Contact: www.imsubiznessjournals.org 30 Ogbonna G. N. and Ojukwu, C.O. (2016) Effects of International Public Sector Accounting Standards Financial Performance Reporting of Federal Universities in Nigeria. African Social and Educational Journal (Nigerian Edition). Faculty of Business Administration, Imo State University. Vol. 5, No.1 March 2016. ISSN 978-37889. pp. 300-315, Website : www.imsubiznessjournals.org 31 Ogbonna, G. N. and Julius Enemugha. (2016) EFFECT OF INTEREST RATE ON THE CONSUMER PRICE INDEX AND THE ROLE OF ACCOUNTANTS; Development Studies Round Table (A Journal of Development) Vol. 5 No. 3 March 2016 ISSN: 0331-183X Website: ww.dsrtjournal.org Email: [email protected]: 07035463133, 08033414286 32 Ogbonna, G. N. and Wokoma Solkroma Ininabo (2016) Effect of Financial Analysis on Organizational Performance on Selected Firms In Rivers State; Development Studies Round Table (A Journal of Development) Vol. 5 No. 3 March 2016. ISSN: 0331-183X. www.dsrtjournal.org Email: [email protected] Tel: 07035463133, 08033414286 33 Ogonna G. N. and Anurume Godwin Okwesileze (2016) Tax Incentives and Revenue Generation and their Implication on Nigeria Economy (1980-2014) Journal of Management and Social Science. Vol 3 No 2 March 2016. www.unihezjournal.org, Tel: 07035463133, 08033264366. ISSN: 979-41323 34 Ogbonna, G. N. & Osirim, Monday (2016) Foreign Debt Management And Nigerian Economic Development (1981 To 2014). University of Port Harcourt Journal of Accounting and Business Research Vol.3 No.1 ISSN: 979-52334 March 2016 Email: [email protected]. Website: www,uniportjab.org Tel:07035463133 35 Ogonna G.N. and Inimotimi Alamene (2016) Computerized Accounting System and Pay Roll Preparation of Selected Manufacturing Companies in Rivers State Hezekiah University Journal of management and social sciences. VOL 3 NO 2 March 2016. Website:www.unihezjournal.orgTel: 07035463133, 08033264366 ISSN: 979-41323 36 Ogbonna G.N. and Jackson, A.A. (2015) The Effect of Self Assessment on Tax Compliance and Revenue Generation (A Study of some Selected SMES in Port Harcourt). Journal of Management and Social Sciences, Vol. 3, No. 1 December, 2015. pp. 24-40. Email: [email protected], Website: www,uniportjab.org Tel:07035463133, ISSN: 979-52334 37 Ogbonna G.N. and Aaron Clinton Chika, C.C (2015), The Effect of Central Bank of Nigeria (CBN) Cashless Policy Regulations on the Performance of Commercial Banks in Port Harcourt, Rives State, Nigeria. Rhema University Journal of Management and Social Sciences. Vol. 3, December 2015. pp. 71-81 38 Ogbonna G.N. and Sunday, F. (2015), Working Capital Management and Firm’s Performance: Empirical Evidence from some Selected Manufacturing Firms in Nigeria. Development Studies Roundtable (A Journal of Development). Vol.5, No, 2 December

9

2015. pp. 112-120 39 Ogbonna G.N. and Inede, M.J. (2015), The Impact of Tax Reforms on Economic Development in Nigeria. Faculty of Business Administration, Imo State University. Development Studies Round Table (A Journal of Development) Vol. 5 No. 2 December 2015 40* Ogbonna G. N. (2012); Petroleum Income And Nigerian Economy: From 1970 To 2009, A Publication of University of Port Harcourt 1st Annual Research Fair & Conference on Optimizing Research & Development For National Transformation, [email protected] 41 Ogbonna G.N. and Jideofor, N.E. (2015); Environmental Accounting and Sustainable Development in the Niger Delta in Nigeria. Faculty of Business Administration, Imo State University. African Social and Educational Journal. Vol. 4, No. 3 December 2015. pp. 161-173 42 Ogbonna G.N., Ironkwe, U. and Fidelis, C.O. (2015); Effect of Financial Reporting on Financial Performance of Federal Universities in Nigeria, A Case Study of University of Port Harcourt. Faculty of Business Administration, Imo State University. African Social and Educational Journal. Vol. 4, No. 3 December 2015. pp. 222-233 43 Ogbonna G.N. and Ajayi, Oluwatobi. (2015); Effects of Internal Control and Fraud Prevention Strategies on the Performance of Selected Organizations in Rivers State. Journal of Management and Social Sciences, Vol. 3, No. 1 December, 2015. pp. 120-143. Email: [email protected]. Website: www,uniportjab.org Tel:07035463133. ISSN: 979-52334. 44 Ogbonna G.N., and Godwin, N.N. (2015); Cost Control Reduction Strategies and Corporate Performance: A Survey of Three Selected Manufacturing Companies in Rivers State. Faculty of Business Administration, Imo State University. West African Journal of Business and Management Science. Vol. 4, No. 2 August 2015. pp. 32-46. www.imsubizjournals.org 45 Ogbonna G.N., and Nwaiwu, J.N. (2015); Audit Expectation Gap and Corporate Performance: Empirical Methodology of the Professional Field. Faculty of Business Administration, Imo State University. West African Journal of Business and Management Science. Vol. 4, No. 2 August 2015. pp. 92-103. www.imsubizjournals.org 46 Ogbonna G.N., and Nwaiwu, J.N. (2015); Implications for Empirices of Tax Revenue Accounting and Economic Development: Collection and Remittance Perspective. A Quarter Collection of Multi-Disciplinary Studies. Journal of African Contemporary Research. Vol. 8. No. 1 August 2015. pp. 79-87 47 Ogbonna G.N., and Momoh-Musah, A. (2015) The Impact of Audit Report in some Selected Business Organizations: A Case Study of Enugu State Agricultural Development Programme. A Quarter Collection of Multi-Disciplinary Studies. Journal of African Contemporary Research. Vol. 8. No. 1 August 2015. pp. 178-189 48 Ogbonna G.N., and Syder, Inuadume, D (2015); The Impact of Internal Control System on Financial Performance of Selected Commercial Banks in Nigeria. Faculty of Business Administration Imo State University. African Social and Educational Journal. Vol. 4, No.2 July 2015. pp. 44-53Email: [email protected]: www.imsubiznessjournals.org 49 Ogbonna G.N., and Esther, U.S. (2015); Accounting Information System and Value Creation in Selected Commercial Banks in Nigeria. Faculty of Business Administration

10

Imo State University. African Social and Educational Journal. Vol. 4, No.2 July 2015. pp. 173-183 50 Ogbonna G.N., and Nwaiwu, J.N. (2015) Cash Flow Accounting and Firm Performance in Nigeria: Remodeling the Options. African Business and Finance Journal. Siren Research Centre for African Universities Vol. 7, No. 1 July 2015. pp. 13-15, www.sirenjournals.com 51 Ogbonna G.N., Ibanichuka, E.A.L. and Joseph, F.I. (2015); Tax Incentives as Stimulus for Industrial Growth and its Implications in Nigerian Economy: (A Survey of Selected Companies in the South-East, Nigeria, 1996-2014). SIREN Journals. African Business and Finance Journal. Vol. 7, No. 1 July 2015. pp. 112-121, www.sirenjournals.com 52 Ogbonna G.N. and Tomquinn, (2015); Auditing and Accountability: An Expanded Agenda for Public Sector Governance. African Journal Of Professional Research In Human Development. ISSN: 1599-8739. Vol. 11, No. 2, May 2015. pp. 7-18 53 Ogbonna G.N. and Osaribie, F.A. (2015); The Role of Accountability in National Development: A Focus on a Developing Economy such as Nigeria. African Journal Of Professional Research In Human Development. ISSN: 1599-8739. Vol. 11, No. 2, May 2015. pp. 47-54 54 Ogbonna G.N. and Micah, L.C. and Ngechu, E.R. (2015); Capital Structure and Corporate Performance: A Study of Two Selected Oil and Gas Companies in Rivers State. Human Capital Development. A Research Journal on Contemporary Issues and Development. ISSN: 1599-87405-9740. Vol. 4., No. 2. May 2015. pp. 35-49 55 Ogbonna G.N. and Loveday, M.G.I (2015); Impact of Pursuit of Organizational Goals on the Performance of Selected Firms in Nigeria (A Case Study of Benson & Co. Limited). Human Capital Development. A Research Journal on Contemporary Issues and Development. ISSN: 1599-87405-9740. Vol. 4., No. 2. May 2015. pp. 120 56 Ogbonna G.N. and Monye, I. (2015); Implications of Foreign Direct Investment on Nigeria’s Economic Growth (1990-2011). Faculty of Business Administration. Imo State University. West African Journal of Business and Management Sciences. ISSN: 978- 37989. Vol. 4, No.1. April 2015. pp. 276-303. www.imsubizjournals.org 57 Ogbonna G.N. and Friday, O. (2015); The Impact of Government Integrated Financial Management Information System (GIFMIS) on Economic Development of Nigeria. West African Journal of Business and Management Sciences. ISSN: 978-37989. Vol. 4, No.1. April 2015. pp. 313-336, www.imsubizjournals.org 58 Ogbonna G.N. and Amaka, E. (2015); Effects of Management Information System on Organizational Performance: A Study of Selected Companies in Rivers State. Journal of Social and Policy Research. A Quarterly Collection on Multi-Disciplinary Studies. ISSN: 977:3666. Vol. 9, No. 1. April 2015. pp: 227-240 59 Ogbonna G.N. and Odoemelan, N. (2015) Impact of Taxation on Economic Development of Nigeria. Journal of Social and Policy Research. A Quarterly Collection on Multi- Disciplinary Studies. ISSN: 977:3666. Vol. 9, No. 1. April 2015. pp: 251-267 60 Ogbonna, G.N. and Chukwu, Samuel Chisom (Bsc), (2014) Effect of Automated Accounting System on the Performance of Selected Banks in Rivers State of Nigeria. . Centre for Development Strategies in Africa (CEDSAF) A Quarterly Collection of Recent Business and Economic Studies. Affiliate of Mercy International University of Baltimore, USA. Vol. 8 No. 3 September 2014. ISSN: 978-37967 www.cedsaf.com 61 Ogbonna, G. N. and Alabraba Amarachi Sokaribo (2014); Impact of Stock Valuation and Proper Checking of Goods on Managerial Performance in Port Harcourt, Rivers State.

11

Journal of Business and Economic Research. Centre for Development Strategies in Africa (CEDSAF). Vol. 8 No.3 September 2014 © 2013 Centre for Development Strategies in Africa. ISSN: 978-37967. www.cedsaf.comequity 62 Ogbonna G. N. and Ahiamadu, K. O. (2014) Value Added Tax and Economic Development in Nigeria. African Social and Policy Journal. Siren Research Centre for African Universities Port Harcourt, Rivers State Nigeria. Affiliate of Atlantic International University, Honolulu, USA Vol. 7, No. 1, June 2014 63 Ogbonna, G. N. Dr. J. N. Nwaiwu and J. M. Albert (2014); Audit Committee Model And Financial Performance Of Quoted Companies In Nigeria. Siren Research Centre for African Universities Port Harcourt, Rivers State Nigeria. Vol. 7, No. 1, June 2014, www.sirenjournals.com 64 Ogbonna G.N, Solomon Egbe and Loveday, Mupioman Gladys Ipeghan (2014); Impact of Environmental Accounting on Organizational Performance of Selected Oil And Gas Companies in Rivers State. Journal of Social and Policy Research. Centre for Development Strategies in Africa Studies (CEDSAF) Port Harcourt, Rivers State. Vol. 8 No.1 June 2014. www.cedsaf.com 65 Ogbonna G.N. and Ojeaburu Friday, Cotterell Akuromaa Basoene (2014); Effect of Corporate Social Responsibility Accounting on the Host Communities and the Performance of Selected Companies in Rivers State, Nigeria. . Centre for Development Strategies in Africa Studies (CEDSAF) Port Harcourt, Rivers State. Vol 8 No.1 June 2014. www.cedsaf.com 66 Ogbonna G. N. and Ijalaye Omotola (2014); The Impact and Cost of Supply Chain Strategies on Organizational Performance In Port Harcourt, Rivers State. IMSU Biz Faculty of Business Administration Imo State University; West African Journal of Business and Management Sciences Nigerian Edition. Vol.3 No. 1 April 2014. ISSN: 978- 37989. www.imsubiznessjournals.org www.imsubiznessjournalsyahoo.com 67 Ogbonna G. N. and Mary A. Olomu-Enyinnaya (2014); The Effect of Interest Rate on the Growth of Nigerian Economy and the Role of Accountants. West AfricanJournal of Business and Management Sciences Faculty of Business Administration Imo State University, Owerri Nigeria. Vol. 3 No. 1 April 2014. ISSN: 978-37989. www.imsubiznessjournals.org. www.imsubiznessjournalsyahoo.com 68 Ogbonna G. N., Ironkwe I.U. and Nwaka N.O. (2013); Audit Expectation Gap And Firm’s Performance – Empirical Evidence From Nigeria. Contemporary Management Practice for Sustainable Development in Nigeria. ISBN 978-978-50029, pp. 95-112 69 Ogbonna G.N. (2013) Effect of Audit Expectation Gap on Firms’ Performance in Nigeria. African Business and Finance Journal. Siren Research Centre For African Universities Affiliate Of Atlantic International University, Honolulu, USA. Vol. 6 No. 2 June 2013. pp 116. Email: [email protected], website: www.sirenjournals.com 70 Ogbonna G.N. (2013) Effect on Petroleum Income on Nigerian Economy: 1970 to 2009, Nigeria, New Era Research Journal of Human, Educational and Sustainable Development (NERJHESD). pp. 29-44. Vol. 6, Nos. 2, May, 2013 ISSN: 1599 – 8739 ISSN: 1599 – 8739 LINK: http://www.iiste.org/book/ 71 Ogbonna G. N. (2012); Petroleum Income And Nigerian Economy: From 1970 To 2009, A Publication of University of Port Harcourt 1st Annual Research Fair & Conference on Optimizing Research & Development For National Transformation, [email protected]

12

5. Books (indicate title, authors, publishers and year of publication) Ofurum, C.O. and Ogbonna, G. N. (2013) Accounting Information Systems, Owerri, BON Publications

Conference Attended 1. Certificate Presented to Ogbonna G.N. Certificate of Completion – The Experiential Clasroom XVI (Reaching and Teaching Tomorrow’s Entrepreneurs, University of Florida, USA, September 17 – 20, 2015 2. Certificate of Attendance – 45TH Annual Accountants’ Conference(The Institute of Chartered Accountants of Nigeria), August 31 – September 4, 2015

PRESENT AND PREVIOUS WORK EXPERIENCE WITH DATES:

NOVEMBER 17, 2014 TO DATE: APPOINTED ACTING HEAD, DEPARTMENT OF ACCOUNTING, (HOD) FACULTY OF MANAGEMENT SCIENCES, UNIVERSITY OF PORT HARCOURT.

APRIL 7, 2014 TO 16TH NOV.2014 : ASSISTANT DIRECTOR, UNIVERSITY OF PORT HARCOURT BUSINESS SCHOOL.

JANUARY 28TH 2013 TO FEB. 7, 2015: ADJUNCT APPOINTMENT AS VISITING LECTURER, DELTA STATE UNIVERSITY, ABRAKA.

AUGUST 29TH 2013 TO DATE: VISITING LECTURER, UNIVERSITY OF PORT HARCOURT, INSTITUTE OF PETROLEUM STUDIES, CENTRE FOR PETROLEUM GEOSCIENCES (CPG).

FEBRUARY 10th 2014 TO DATE: VISITING LECTURER, UNIVERSITY OF PORT HARCOURT, INSTITUTE OF PETROLEUM STUDIES, CENTRE FOR PETROLEUM SCIENCES

FEBRUARY 1ST 2012 TO DATE: SENIOR LECTURER, DEPARTMENT OF ACCOUNTING, UNIVERSITY OF PORT HARCOURT.

MAY 2008 TO JANUARY 31ST, 2012: LECTURER ONE, DEPARTMENT OF ACCOUNTING, UNIVERSITY OF PORT HARCOURT.

13

OCTOBER 1, 2000 TO APRIL 30 2008: ACTING DIRECTOR REVENUE BUREAU ON HATISS 13 STEP 9 IN CHARGE OF REVENUE BUREAU OF THE UNIVERSITY OF PORT HARCOURT.

AUGUST 10, 2004 TO DATE: PART- TIME LECTURER IN CONTRACT PLANNING, COST ACCOUNTING, PETROLEUM PROFIT TAXATION, AND PROJECT CONTROL IN THE INSTITUTE OF PETROLEUM STUDIES MASTER’S PROGRAMME OF THE UNIVERSITY OF PORT HARCOURT.

OCTOBER 1, 2000 TO AUGUST 31, 2001: PART TIME LECTURER IN FINANCIAL ACCOUNTING, COST ACCOUNTING AND PUBLIC SECTOR ACCOUNTING IN ENUGU STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY, PORT HARCOURT CENTRE.

BOARD MEMBER, UNIPORT DEMONSTRATION SECONDARY SCHOOL, AS BURSAR’S REPRESENTATIVE.

BOARD MEMBER IN THE COLLEGE OF CONTINUING EDUCATION AND COMMUNICATION TECHNOLOGY CENTRE (I.C.T.C)

MEMBER, UNIPORT HOUSING COMMITTEE, CHAIRMAN, E-BURSARY COMMITTEE,

OCTOBER 1, 2000 TO MARCH 2008: CHIEF ACCOUNTANT ON HATISS 13 STEP 9, IN CHARGE OF PREPARATION OF THE UNIVERSITY OF PORT HARCOURT INCOME AND EXPENDITURE ACCOUNTS, BALANCE SHEET AND OTHER RELEVANT FINANCIAL STATEMENTS.

OCTOBER 1, 1997 TO SEPTEMBR 30, 2000: PRINCIPAL ACCOUNTANT IN THE COLLEGE OF CONTINUING EDUCATION ON HATISS 11 STEP 5 (N92, 460 P.A.) IN CHARGE OF SUBSIDIARY BOOKS OF ACCOUNTS,

14

QUARTERLY FINANCIAL STATEMENTS, BUDGET PREPARATION, MONITORING CONTROL, ANALYSIS AND REPORTING; DESIGNING STUDENTS FEE CARDS, LEDGER CARDS, LECTURERS CLAIM FORMS AND THE COMPUTERIZATION; REGULARLY EMBARKING ON FIRM FEE DRIVE EXERCISE IN ORDER TO IMPROVE THE REVENUE BASE OF THE COLLEGE.

OCTOBER 1, 1993 TO SEPTEMBER 30, 1997: I WAS CONVERTED FROM SENIOR EXECUTIVE OFFICER (ACCOUNTS) TO SENIORACCOUNTANT IN THE BURSARY DEPARTMENT ON EUSS 8 STEP 6 (N19,713 P.A.) IN CHARGE OF SELF UNITS’ BUDGET PREPARATION, MONITORING, CONTROL, ANALYSIS AND REPORTING ETC.

OCTOBER 1, 1992 TO SEPTEMBER 30, 1993: SENIOR EXECUTIVE OFFICER (ACCOUNTS) IN THE BURSARY DEPARTMENT IN CHARGE OF CAPITAL PROJECTS CONTRACTS ACCOUNTS AND NATIONAL UNIVERSITIES COMMISSION QUARTERLY RETURNS PREPARATION AND PRESENTATION TO THE BURSAR.

JANUARY 1, 1988 TO SEPTEMBER 30, 1992: MY APPOINTMENT REVIEWED TO THE GRADE OF A HIGHER EXECUTIVE OFFICER (ACCOUNTS) ON EUSS 7 STEP 2 (N14,346 P.A.) IN CHARGE OF GENERAL ACCOUNTS: POSITING LEDGER ACCOUNTS, EXTRACTING TRIAL BALANCE AND PREPARATION OF INCOME AND EXPENDITURE ACCOUNTS; PAYROLL PREPARATION, ETC.

DECEMBER 1 1983 T0 DECEMBER, 1987: EXECUTIVE OFFICER (ACCOUNTS) IN UNIPORT INVESTMENT LTD ON EUSS 6, STEP 4 (N4,008 P.A.) CHARGE OF MONTHLY FINANCIAL STATEMENT OF FARM, GUEST OF HOUSE, BOOKSHOP, STORES AND MONTHLY BANK RECONCILIATION STATEMENT.

15

OCTOBER 1, 1978 TO NOVEMBER, 1983: ENGINEERING AND MERCANTILE COMPANY LIMITED AS AN ACCOUNTS SUPERVISOR AND LATER ACCOUNTANT ON N3,600 SALARY P.A. IN CHARGE OF SUBSIDIARY BOOKS OF ACCOUNTS, BANK RECONCILIATION, EXTRACTION OF TRIAL BALANCE AND PREPARATION OF PROFIT AND LOSS ACCOUNTS AND BALANCE SHEET.

JANUARY 20, 1977 TO SEPT, 1978: CUBITTS (NIG.) LTD AS A SENIOR ACCOUNTS CLERK ON N125 SALARY PER MONTH (i.e., N1, 500 P.A.) IN CHARGE OF SUBSIDIARY BOOKS OF ACCOUNTS AND ASPHALT COSTING BOOKS, ETC

COURSES AND TRAINING ATTENDED: CERTIFICATE OF COMPLETION –THE EXPERIENTIAL CLASSROOM XVI (REACHING AND TEACHING TOMORROW’S ENTREPRENEURS, UNIVERSITY OF FLORIDA, USA, SEPTEMBER 17 – 20, 2015.

- CERTIFICATE OF ATTENDANCE – 45TH ANNUAL ACCOUNTANTS’ CONFERENCE(THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA), AUGUST 31 – SEPTEMBER 4, 2015 - TOTAL QUALITY MANAGEMENT (TQM), NIM, - TIME MANAGEMENT, NIM, 1997 SENIOR MANAGEMENT DEVELOPMENT PROGRAMME ON LEADERSHIP, - NIM,

1998 LEADERSHIP DEVELOPMENT PROGRAMME, NIM, 1998 - FINAL ACCOUNTING AND FINANCIAL REPORTING 2007 - EXECUTIVE SKILLS FOR BANK RECONCILIATION, FRAUD DETECTION AND CASH MANAGEMENT 2007 THE CHALLENGES OF AUDITING AND ACCOUNTING PROCEDURES 2007 -NATIONAL POLICY SEMINAR ON MANAGEMENT OF HIGHER EDUCATION IN NIGERIA: 2006

16

-BEST PRACTICES FOR LEADER-MANAGER IN COMPETENCY-BASED MANAGEMENT RESEARCH AND TRAINING (CIMRAT). PORT HARCOURT, 2004 -FUND RAISING FUNDAMENTALS BY THE JOHN D. AND CATHERINE T. MACARTHUR FOUNDATION, USE 2004

EXTRA-CURRICULUM ACTIVITIES: READING, FOOTBALL AND JOGGING.

NAMES AND ADDRESSES OF THREE REFEREES: 1. PROF. JOSEPH. AJIENKA, THE FORMER VICE CHANCELLOR, UNIVERSITY OF PORT HARCOURT P.M.B. 5323, PORT HARCOURT.

2. PROF. E. J. OKEREKE, FACULTY OF MANAGEMENT SCIENCES, UNIVERSITY OF PORT HARCOURT P.M.B. 5323 PORT HARCOURT.

3. PROF. C. O. OFURUM UNIVERSITY OF PORT HARCOURT, FACULTY OF MANAGEMENT SCIENCES, DEPARTMENT OF ACCOUNTING, P.M.B. 5323, PORT HARCOURT.

REGULAR SIGNATURE: …………………………………………………….

17