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Sankore

Named after the University of Sankore in Timbuktu — one of the world’s oldest centres of learning. Every figure here is computed from work-level records in our own graph, never copied from a source’s summary count.

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Coverage is partial and says so. A country appears with its research output only once its works have been swept; until then the portal shows whatever the graph happens to hold for it and labels it as exactly that.

Diffusion theory, economic consequences, and adoption of international standards on auditing around the world

2024Journal of International Accounting Auditing and TaxationJournalOpen access

10.1016/j.intaccaudtax.2024.100641 Full text6 citations

Authors

3 authors across 7 institutions in 5 countries.

Ibrahim Khalifa ElmghaamezFirst author
- University of Tripoli (LY)
Collins G. Ntim
- University for Development Studies (GH)
Kemi C. YekiniSenior authorCorresponding
- Babcock University (NG)

Fields

Assignment is probabilistic — a work belongs to several fields in proportions.

Corporate Finance and Governancelevel 3 · 0.99
Auditing, Earnings Management, Governancelevel 3 · 0.98
Economic Growth and Developmentlevel 3 · 0.97

Sources

Several sources describing one work is the point — it means the record rests on more than one authority.

openalexseen September 9, 2026
2024 · Journal of International Accounting Auditing and Taxation · 6 citations
https://openalex.org/W4401525496

Diffusion theory, economic consequences, and adoption of international standards on auditing around the world · Sankore