Shika, Kassim Yusha’u, and Mark David Kantiyok. “AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: THE MODERATING EFFECT OF BOARD INDEPENDENCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA”. Gusau Journal of Accounting and Finance 3, no. 3 (May 9, 2023): 35. Accessed January 22, 2026. https://journals.gujaf.com.ng/index.php/gujaf/article/view/184.