id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjfa-30901	Subair, Muhammed Lawal; Salman, Ramat Titlayo; Abolarin, Ayodeji Fatai; Abdullahi, Abdulrasheed Taiwo; Othman, Akeem Sisofa	BOARD CHARACTERISTICS AND THE LIKELIHOOD OF FINANCIAL STATEMENT FRAUD	2020	20	.pdf	application/pdf	6551	383	50	First, there exist inconsistent findings on the nexus between, board independ- ence and the likelihood of financial statement fraud; board expertise and the likelihood of financial statement frauds. The findings reveal that the odd ratio of board independence, board expertise and board diligence negatively and significantly reduce the log odds of financial statement fraud in manufacturing firms in Nigeria.	cache/cjfa-30901.pdf	txt/cjfa-30901.txt