IFRS AND AUDIT QUALITY: A DISCRETIONARY MODEL APPROACH. Malete Journal of Accounting and Finance, [S. l.], v. 4, n. 1, p. 160–175, 2023. DOI: 10.63725/. Disponível em: https://majaf.com.ng/index.php/majaf/article/view/118. Acesso em: 26 jun. 2026.