Kibiya, Muhammad Umar, Ayoib Che-Ahmad, and Noor Afza Amran. 2016. “Audit Committee Independence, Financial Expertise, Share Ownership and Financial Reporting Quality: Further Evidence from Nigeria”. International Journal of Economics and Financial Issues 6 (7S):125-31. https://mail.econjournals.com/index.php/ijefi/article/view/3593.