Jibia, M.S. et al. 2026. Do Board Size and Board Financial Expertise Influence Tax Aggressiveness in Listed Oil and Gas Companies?. FUDMA Journal of Humanities, Social Science and Creative Arts. 2, 1 (Mar. 2026), 20–29. DOI:https://doi.org/10.70882/fujohssaca.2026.v2(1).25.