1 School of Business, Leadership and Legal Studies (SBLL), Regent University College of Science and Technology, Accra, Ghana
2 Faculty of Law, Governance and International Relations, Kings University College (KUC), Accra, Ghana
3 Customs Division, Ghana Revenue Authority, Accra, Ghana
*通讯作者:
Ogochukwu C. Nweke,单位: School of Business, Leadership and Legal Studies (SBLL), Regent University College of Science and Technology, Accra, Ghana Faculty of Law, Governance and International Relations, Kings University College (KUC), Accra, Ghana;
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