T. I. Atser, J. F. Adebisi, and A. N.- a Tamunonimim, “The combined effects of board expertise and audit committee size on financial statement fraud prevention in Nigerian banks”, FUJAFR, vol. 4, no. 2, pp. 325–342, Jun. 2026, doi: 10.33003/fujafr-2026.v4i2.302.325-342.