Decades after discovering oil, many Nigerians still question the benefits of this abundant natural resource as they endure long queues at fuel stations and face daily challenges. The answer to this ancient challenge lies in the mismanagement of oil revenues, which has deprived citizens of their rightful benefits. To address these pressing issues, the Nigeria Extractive Industries Transparency Initiative (NEITI) was established to promote accountability and transparency within the extractive sector. By implementing rigorous audits...