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Keywords: Regulatory changes
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Journal Articles
African Journal of Economic and Management Studies (2021) 12 (1): 90–104.
Published: 10 July 2020
...Salau Olarinoye Abdulmalik; Ayoib Che-Ahmad Purpose This study examines the contemporaneous changes in the reporting regime in Nigeria by investigating the effect of regulatory changes on audit fees as well as the moderating effect of overlapping directorship and financial reporting quality...
