Orhena, E. N., T. N. Ofor, and P. C. Okeke. “Big Data Analytics and Auditing Effectiveness of Selected Audit Firms in Nigeria”. JOURNAL OF EMERGING TRENDS IN MANAGEMENT SCIENCES AND ENTREPRENEURSHIP 8, no. 2 (April 18, 2026): 320–342. Accessed November 13, 2026. https://jetmase.com/index.php/jetmase/article/view/233.