A CONCEPTUAL REVIEW OF AUDIT COMMITTEE ATTRIBUTES AND FINANCIAL REPORTING QUALITY: THE MODERATING EFFECT OF BOARD INDEPENDENCE. Issues in Contemporary Accounting and Business, [S. l.], v. 1, n. 1, p. 34–50, 2026. DOI: 10.67199/508xwv77. Disponível em: https://icab.unicalaccjournals.org.ng/index.php/icab/article/view/5. Acesso em: 19 oct. 2026.