Iredele, O. O. and Fidelis , R. C. (2026) “Audit market competition, opinion shopping, and audit quality: Evidence from audit firms in Nigeria ”, FUDMA Journal of Accounting and Finance Research [FUJAFR] , 4(1), pp. 39–52. doi: 10.33003/fujafr-2026.v4i1.274.39-52.