Babatunde MA, Shuaib OA-H, Sanni, M. Auditing system and achievement of financial accountability in local governments: the moderating role of institutional quality. FUJAFR [Internet]. 2026 Mar. 30 [cited 2026 Jun. 28];4(1):404-20. Available from: https://fujafr.fudutsinma.edu.ng/index.php/fujafr/article/view/386