Usman, M. M., and T. T. Ugoh. “EXTERNAL AUDITOR’S ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF MANUFACTURING COMPANIES IN NIGERIA”. TSU-International Journal of Accounting and Finance, vol. 2, no. 1, Mar. 2023, pp. 100-16, https://tsuijafc.k-publisher.com/index.php/tsuijaf/article/view/77.