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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.

The Impact of Financial Distress on Earnings Management: The Moderating Role of Audit Quality

2025Journal of African BusinessJournal

10.1080/15228916.2025.2561243 Full text2 citations

Authors

5 authors across 6 institutions in 4 countries.

Samuel Asante GyamerahFirst authorCorresponding
- Kwame Nkrumah University of Science and Technology (GH)
Iddrisu Kamal-Deen
- Kwame Nkrumah University of Science and Technology (GH)
Clement Asare
- Kwame Nkrumah University of Science and Technology (GH)
Mark Sabutey
- The Forestry Commission of Ghana (GH)
Perpetual Andam BoiquayeSenior author
- University of Ghana (GH)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.99
Financial Reporting and Valuation Researchlevel 3 · 0.97
Financial Analysis and Corporate Governancelevel 3 · 0.96

Sources

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

openalexseen September 5, 2026
2025 · Journal of African Business · 2 citations
https://openalex.org/W4414429659

The Impact of Financial Distress on Earnings Management: The Moderating Role of Audit Quality · Sankore