Nuhu Mohammed, Aisha, Mustapha Muhammad Bagudo, Mahmoud Rufa’i Mahmoud, and Magaji Adamu. “INTERNATIONAL FINANCIAL REPORTING STANDARD ADOPTION AND AUDIT REPORT LAG OF DEPOSIT MONEY BANKS IN NIGERIA”. Gusau Journal of Accounting and Finance 2, no. 2 (April 21, 2021): 20. Accessed July 24, 2026. https://journals.gujaf.com.ng/index.php/gujaf/article/view/68.