References
Abdullahi, M., Dachomo, G. P., Jibril, M. A., & Duniya, B. (2020). Moderating effect of audit quality on corporate attributes and financial performance of listed manufacturing firms in Nigeria. Accounting and taxation review, 4(1), 13-29. Aksoy, T., & Aksoy, L. (2020). Increasing importance of internal control in the light of global developments, national and international standards and regulations. Say??tay Dergisi, (118), 9-40. Che, L., Hope, O. K., & Langli, J. C. (2020). How big-4 firms improve audit quality. Management Science, 66(10), 4552-4572. Chen, Y., Lin, B., Lu, L., & Zhou, G. (2020). Can internal audit functions improve firm operational efficiency? Evidence from China. Managerial Auditing Journal, 35(8), 1167-1188. Daferighe, E. E., & George, E. M. (2020). Audit Firm Attributesand Financial Reporting Quality of Quoted Manufacturing Firmsin Nigeria. Faiteh, A., & Aasri, M. R. (2022). Internal audit and added value: What is the Relationship? Literature Review. Universal Jour Gujarati, D. N. (2004). Basic econometrics. McGraw-Hill Companies, New York Haydam, N. E., & Steenkamp, P. (2020). A methodological blueprint for social sciences research–the social sciences research methodology framework. EIRP Proceedings, 15(1), 12-24 Irom, I. M., Joshua, O., Ahmed, M. N., & Emmanuel, A. T. (2018). Effect of firm attributes on return on asset of listed manufacturing companies in Nigeria. Ismael, A. Y. A. (2017). The impact of creative accounting techniques on the reliability of financial reporting with particular reference to Saudi auditors and academics. International Journal of Economics and Financial Issues, 7(2), 283-29 Kapoor, N., & Goel, S. (2017). Board characteristics, firm profitability and earnings management: evidence from India. Australian Accounting Review, 27(2), 180-194. Krasodomska, J., Simnett, R., & Street, D. L. (2021). Extended external reporting assurance: Current practices and challenges. Journal of International Financial Management & Accounting, 32(1), 104-142. Larcker, D., & Tayan, B. (2020). Corporate governance matters. FT Press. Lestari,F. D. & Setiany, E. (2023).The impact of governance, audit quality, and financial performance on increasing corporate value. International Journal for Multidisciplinary Research (IJFMR), 5(2), 1-17. Lukman, H., & Irisha, T. (2020, December). The effect of creative accounting practices with statutory auditor as mediation, and accountant ethics standards on the reliability of financial statements. In The 2nd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2020) (pp. 1023-1029). Atlantis Press. Maeso-Fernandez, F., Osbat, C. & Schnatz, B. (2004). Towards the estimation of equilibrium exchange rates for CEE acceding countries: Methodological issues and a panel cointegration perspective. Working paper Series No. 353 / M Magnanelli, B. S., Nasta, L., & Pirolo, L. (2017). Preventing financial statement frauds through better corporate governance. Corporate Ownership and Control, 14(3), 271- 285 Muchugia, G. G. (2018). The Effects of External Audit Quality on the Financial Performance of Commercial Banks in Kenya (Doctoral dissertation, university of nairobi). Ogbodo, O. C. Akabuogu, N. J. (2018). Effect of Audit Quality on the Financial Performance of Selected Banks in Nigeria, International Journal of Trend in Scientific Research and Development, 3(1), 99- 112 Palepu, K. G., Healy, P. M., Wright, S., Bradbury, M., & Coulton, J. (2020). Business analysis and valuation: Using financial statements. Cengage AU. Salehi, M., Mousavi Shiri, M., & Hossini, S. Z. (2020). The relationship between managerial ability, earnings management and internal control quality on audit fees in Iran. International Journal of Productivity and Performance Management, 69(4), 685- Trotman, A. J., & Duncan, K. R. (2018). Internal audit quality: Insights from audit committee members, senior management, and internal auditors. Auditing: A Journal of Practice & Theory, 37(4), 235-259. Tyokoso, G. M, U-ungwa, M. M. & Ojonimi, A. G (2017). Effect of Audit Quality on Performance of Deposit Money Banks (DMBs) In Nigeria, Nigerian Journal of Management Sciences, 6(1), 158-165 Verstege, S., Vincken, J. P., & Diederen, J. (2021). Blueprint to design virtual experiment environments. Computers and education open, 2, 100039. Xin, Q., Zhou, J., & Hu, F. (2018). The economic consequences of financial fraud: evidence from the product market in China. China Journal of Accounting Studies, 6(1), 1-23
