S. E. Awoke, F. N. Awa, L. C. Nkwagu, and C. C. Nkwagu , Trans., “TRANSFER PRICING AUDIT AND TAX COMPLIANCE LEVEL OF MULTINATIONAL COMPANIES IN NIGERIA”, AJOA, vol. 12, no. 2, pp. 137–157, Dec. 2023, doi: 10.70518/ajoa.v12i2.07.