Patience Ote Ola (Ph.D) and Odike Abraham Ijwo 2023. Audit Committee Characteristics and Quality of Financial Statements of Listed Cement Companies In Nigeria. UMYU Journal of Accounting and Finance Research . 5, 1 (Jun. 2023), 39–49. DOI:https://doi.org/10.61143/umyu-jafr.5(1)2023.004.