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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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Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria

2022Asian Journal of Accounting ResearchJournalOpen access

10.1108/ajar-01-2022-0006 Full text12 citations

Authors

4 authors across 3 institutions in 1 country.

Chinedu Francis EgbunikeFirst authorCorresponding
- Nnamdi Azikiwe University (NG)
Ikponmwosa Michael Igbinovia
- Ambrose Alli University (NG)
- Edo State University Uzairue (NG)
Kenebechukwu Jane Okafor
- Nnamdi Azikiwe University (NG)
Lucy Cecilia MmadubuobiSenior author
- Nnamdi Azikiwe University (NG)

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 · 0.98

Sources

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

openalexseen September 9, 2026
2022 · Asian Journal of Accounting Research · 12 citations
https://openalex.org/W4295747933

Residual audit fee and real income smoothing: evidence from quoted non-financial firms in Nigeria · Sankore