Abubakar Sadiq Yayangida, Mohammed Nma Ahmed, Ph.D, Terzungwe Nyor, Ph.D and Onipe Adabenege Yahaya, Ph.D 2023. Audit Tenure and Financial Reporting Quality of Listed Non-Financial Services Firms in Nigeria: The Modeating Role of Audit Committee’s Independence. UMYU Journal of Accounting and Finance Research . 5, 1 (Jun. 2023), 105–125. DOI:https://doi.org/10.61143/umyu-jafr.5(1)2023.009.