Akinadewo, Israel S., Akpan, James U., & Ogungbade, Oluyinka I. “Professional Code Of Conduct And The Enhancement Of The Quality Of Financial Statements: Evidence Of The Nigerian Public Sector”. CEMJP, vol. 31, no. 1, Feb. 2023, pp. 222-3, http://journals.kozminski.cem-j.org/index.php/pl_cemj/article/view/503.