id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-188	Muhammad, Misbahu, Abubakar; Shittu, Isah	BOARD INDEPENDENCE, AUDIT EFFECTIVENESS AND THE QUALITY OF REPORTED EARNINGS IN THE NIGERIAN CONSUMER GOODS FIRMS	2022	28	.pdf	application/pdf	8065	380	40	The result found board independence and audit expertise to be negatively affecting earnings quality in the Nigerian consumer goods firms. Considering the fact that the results found the characteristics of firms board – independence and expertise - to be significant in affecting earnings quality, the study recommended that the financial users should not over rely and have absolute confidence in using financial report.	cache/gujaf-188.pdf	txt/gujaf-188.txt