Nuraddeen Shehu Aliyu, Mustafa Muhammad Bagudo, and Rekiya Oghe. “ Audit Firm Size on the Timliness of Financial Reporting of Listed Non-Financial Institutions in Nigeria”. UMYU Journal of Accounting and Finance Research, vol. 2, no. 2, Dec. 2021, pp. 129-41, doi:10.61143/umyu-jafr.2(2)2021.009.