Kabir Tahir Hamid, PhD., M.Sc., B.Sc., (Accounting), MBA, FIFC, FIDRP, FITM, CPA: Studied Accounting and Finance & Bus. Admin. at Bayero University, Kano & Ahmadu Bello University, Zaria, Nigeria. He is a member, ICPAN and Fellow, ITMN, IFCN and IDRPN. He is presently a Lecturer in the Dept. of Accounting, Bayero Univ., Kano- Nigeria.