Kwarbai, J. D.; Osunsusi, A. K.; Ajayi-Owoeye, A. O.; Olalere, M. D.; Ogunbiyi-Davies, B. A.; Aremu, O. P.; Nwaobia , A. N. Digital Audit Evidence and Audit Independence: Evidence from the Big 4 Audit Firms in Nigeria. IRMM 2026, 16, 99-108.