Doe, Mawutorwu, Frank Owusu, Eugene Koranteng, and Ebenezer Annan. 2016. “Auditor Independence: Evidence from Ghanaian Polytechnics”. Asian Journal of Social Sciences and Management Studies 3 (4), 266-71. https://doi.org/10.20448/journal.500/2016.3.4/500.4.266.271.