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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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Tax audit effectiveness in an emerging market revenue authority: an empirical analysis · Sankore

Tax audit effectiveness in an emerging market revenue authority: an empirical analysis

2026IIMT Journal of ManagementJournalOpen access

10.1108/iimtjm-10-2025-0090 Full text1 citations

Authors

3 authors across 4 institutions in 4 countries.

Prince GyimahFirst author
Richard Owusu-Afriyie
- Kwame Nkrumah University (ZM)
- Kwame Nkrumah University of Science and Technology (GH)
Kingsley Opoku AppiahSenior author

Fields

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

Taxation and Compliance Studieslevel 3 · 0.76
Auditing, Earnings Management, Governancelevel 3 · 0.04
Corporate Taxation and Avoidancelevel 3 · 0.02

Sources

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

openalexseen September 8, 2026
2026 · IIMT Journal of Management · 1 citations
https://openalex.org/W7162657746