Hirki Joseph, Benedict, Terzungwe Nyor, and Koholga Ormin. “DETERMINANTS OF AUDITORS INDEPENDENCE: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA”. Gusau Journal of Accounting and Finance 2, no. 2 (April 21, 2021): 16. Accessed November 25, 2025. https://journals.gujaf.com.ng/index.php/gujaf/article/view/63.