ENTITY OWNERSHIP VARIABILITY: EFFECTS ON EARLY AND LATE FILERS AUDIT REPORTING DECISIONS OF NON FINANCE FIRMS LISTED ON NIGERIAN EXCHANGE GROUP. Journal of Contemporary Issues in Accounting, [S. l.], v. 6, n. 1, p. 81–103, 2026. Disponível em: https://journals.unizik.edu.ng/jocia/article/view/8003. Acesso em: 3 aug. 2026.