Oseiweh Ogbeide, Sunday, and Ikhu-Omoregbe Godstime Osarobo. “ARE THERE FACTORS INFLUENCING AUDITORS’ INDEPENDENCE IN LISTED FIRMS? EMPIRICAL ANALYSIS FROM NIGERIA”. Gusau Journal of Accounting and Finance 2, no. 2 (April 21, 2021): 12. Accessed July 24, 2026. https://www.journals.gujaf.com.ng/index.php/gujaf/article/view/66.