Ewa, U.E. , Essien, E.N. and Adebisi, A.W. 2025. Is the auditor truly a watchman or a gate keeper in Nigeria?. Asian Journal of Social Sciences and Management Studies. 12, 1 (Jun. 2025), 20–27. DOI:https://doi.org/10.20448/ajssms.v12i1.6806.