“FOREIGN AND INSTITUTIONAL OWNERSHIP AND FINANCIAL STATEMENT FRAUD AMONG NON-FINANCIAL LISTED FIRMS ON THE NIGERIA EXCHANGE GROUP”, JOGA, vol. 9, no. 4, pp. 101–117, Dec. 2023, Accessed: Jun. 20, 2025. [Online]. Available: https://journals.unizik.edu.ng/joga/article/view/2901