AUDIT FIRM ATTRIBUTES ON FINANCIAL REPORTING-LAG OF LISTED CONSUMER GOODS FIRMS IN NIGERIA: MODERATING EFFECT OF AUDIT COMMITTEE INDEPENDENCE. Issues in Contemporary Accounting and Business, [S. l.], v. 1, n. 2, p. 59–77, 2026. DOI: 10.67199/tjmbkb87. Disponível em: https://icab.unicalaccjournals.org.ng/index.php/icab/article/view/13. Acesso em: 19 oct. 2026.