Ibrahim Agbeyinka, Yinka. “IDENTIFYING FINANCIAL STATEMENT FRAUD INDICATORS IN NIGERIAN BANKS: EVIDENCE FROM RATIO-BASED BENEISH 8-M-SCORE DIAGNOSTICS”. Gusau Journal of Accounting and Finance 7, no. 1 (April 30, 2026): 343-356. Accessed June 16, 2026. https://journals.gujaf.com.ng/index.php/gujaf/article/view/593.