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Hussaini Bala

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Open access Oct 2026

MODERATING EFFECT OF FIRM AGE ON AUDIT COMMITTEE ATTRIBUTES AND FINANCIAL REPORTING LAG OF LISTED INSURANCE FIRMS IN NIGERIA

Financial reporting delays remain a significant governance concern because late financial information may lose relevance for investors, regulators and other stakeholders. This study examined the moderating effect of firm age on the relationship between audit committee independence and diligence and financial reporting...

Ismail Muhammad Jidda, M. Abdullahi, Hussaini Bala · 0 citations

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