BALARABE, B. .; MOHAMMED, Y. A. .; ADAMU , I. A. The moderating effect of audit quality on the relationship between audit committee characteristics and fair value accounting disclosure of listed insurance firms in Nigeria. International Journal of Intellectual Discourse, [S. l.], v. 9, n. 1, 2026. Disponível em: https://www.ijidjournal.org/index.php/ijid/article/view/1098. Acesso em: 12 may. 2026.