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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.

Audit quality and earnings management: evidence from rural and community banks in an emerging economy

2025Journal of Accounting in Emerging EconomiesJournal

10.1108/jaee-03-2023-0063 Full text7 citations

Authors

2 authors across 2 institutions in 2 countries.

Robert DonaldyFirst authorCorresponding
- Kwame Nkrumah University of Science and Technology (GH)
Dianne MassoudiSenior author

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 1.00
Financial Reporting and Valuation Researchlevel 3 · 0.99
Corporate Governance and Financial Managementlevel 3 · 0.99

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 Accounting in Emerging Economies · 7 citations
https://openalex.org/W4406798902

Audit quality and earnings management: evidence from rural and community banks in an emerging economy · Sankore