UMAR, K.; GUROWA, S. U.; OLAYINKA, G. Audit Characteristic and Accounting Conservatism among Listed Oil and Gas Firms in Nigeria . TSU-International Journal of Accounting and Finance, [S. l.], v. 1, n. 1, p. 80–92, 2021. Disponível em: https://tsuijafc.k-publisher.com/index.php/tsuijaf/article/view/7. Acesso em: 5 jul. 2025.