Abubakar Sadiq Yayangida, Mohammed Nma Ahmed, Ph.D, Terzungwe Nyor, Ph.D, and Onipe Adabenege Yahaya, Ph.D, “Audit Tenure and Financial Reporting Quality of Listed Non-Financial Services Firms in Nigeria: The Modeating Role of Audit Committee’s Independence”., UMYU-JAFR, vol. 5, no. 1, pp. 105–125, Jun. 2023.