AKHOR, Sadiq Oshoke; AKRAWAH, Dennis Onutomaha. Moderating role of board independence on the relationship between auditor’s characteristics and financial reporting timeliness among non-financial service firms in Nigeria. FUDMA Journal of Accounting and Finance Research [FUJAFR], [S. l.], v. 4, n. 3, p. 18–29, 2026. DOI: 10.33003/fujafr-2026.v4i3.385.18-29. Disponível em: https://www.fujafr.fudutsinma.edu.ng/index.php/fujafr/article/view/385. Acesso em: 5 aug. 2026.