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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 pricing puzzle: Do audit firm industry specialization and audit report lag matter?

2023Cogent Business & ManagementJournalOpen access

10.1080/23311975.2023.2172013 Full text18 citations

Authors

3 authors across 4 institutions in 3 countries.

Ebenezer Nana YeboahFirst author
Bismark AddaiCorresponding
Kingsley Opoku AppiahSenior author
- Kwame Nkrumah University of Science and Technology (GH)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 1.00
Corporate Governance and Financial Managementlevel 3 · 0.98
Financial Reporting and Valuation Researchlevel 3 · 0.97

Sources

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

openalexseen September 5, 2026
2023 · Cogent Business & Management · 18 citations
https://openalex.org/W4321349492

Audit pricing puzzle: Do audit firm industry specialization and audit report lag matter? · Sankore