id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-68	Nuhu Mohammed, Aisha; Muhammad Bagudo, Mustapha; Rufa’i Mahmoud, Mahmoud; Adamu, Magaji	INTERNATIONAL FINANCIAL REPORTING STANDARD ADOPTION AND AUDIT REPORT LAG OF DEPOSIT MONEY BANKS IN NIGERIA	2021	20	.pdf	application/pdf	8998	469	50	However, post IFRS adoption, the result indicates that audit committee independence is negatively and significantly associated with audit report lag in determining the timeliness of audit reports of listed deposit money banks in Nigeria. However, the post IFRS adoption result indicates that audit committee financial expertise is negatively and significantly associated with audit report lag in determining the timeliness of audit reports for listed DMBs in Nigeria.	cache/gujaf-68.pdf	txt/gujaf-68.txt