BABATUNDE, M A; SHUAIB, O Abdul-Hakeem; SANNI, M. Auditing system and achievement of financial accountability in local governments: the moderating role of institutional quality. FUDMA Journal of Accounting and Finance Research [FUJAFR], [S. l.], v. 4, n. 1, p. 404–420, 2026. DOI: 10.33003/fujafr-2026.v4i1.386.404-420. Disponível em: https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/view/386. Acesso em: 28 jun. 2026.