id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijfb-92	Ibanichuka, E. A.L.; Briggs, Alasin Captain	Audit Reports and Value Relevance of Accounting Information: Evidence from Commercial Banks in Nigeria	2018	19	.pdf	application/pdf	10155	479	47	Abstract This study examined audit reports and value relevance of accounting information in Nigeria quoted commercial banks. The result from model I found that all the audit report variables have positive impact on value relevance while model II found that audit compensation, audit familiarity and corporate governance have positive effect and audit independence, joint audit and audit size have negative effect on stock prices.	cache/ijfb-92.pdf	txt/ijfb-92.txt