S, Abdulrahman, and David, A. A. “Auditors in Convergence With Corporate Financial Reporting and International Financial Reporting Standard in Nigeria”. Indian Journal of Finance and Banking 2, no. 1 (March 14, 2018): 63-73. Accessed April 25, 2024. https://www.cribfb.com/journal/index.php/ijfb/article/view/93.