id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
aijbe-31	Sagir , Lawal	IMPROVING THE AUDIT QUALITY OF NIGERIAN LISTED OIL AND GAS COMPANIES THROUGH INSTITUTIONAL SHAREHOLDING	2023	11	.pdf	application/pdf	5706	238	36	It shows that the model is capable of explaining 10% variations in audit quality measured by audit firm size by the variation of an Institutional Shareholding and the control variables of firm size. The study utilizes secondary data from annual reports of ten oil and gas companies from the years 2010 to 2019, where institutional shareholding is measured as the proportion of institutional shareholding to non-institutional shareholding on the board and firm size is used to measure audit quality.	cache/aijbe-31.pdf	txt/aijbe-31.txt