Umar K, Gurowa SU, Olayinka G. Audit Characteristic and Accounting Conservatism among Listed Oil and Gas Firms in Nigeria . TSU. Int. J. Acc. Fin. [Internet]. 2021 Dec. 16 [cited 2025 Jul. 5];1(1):80-92. Available from: https://tsuijafc.k-publisher.com/index.php/tsuijaf/article/view/7