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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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Audit Quality and Earnings Manipulations in Nigeria: Beneish Model

2022European Journal of Accounting Auditing and Finance ResearchJournalOpen access

10.37745/ejaafr.2013/vol10n6pp5673 Full text1 citations

Authors

3 authors across 3 institutions in 2 countries.

Ezekiel Elton Mike MicahFirst author
Taiwo Ibitomi
- Achievers University (NG)
Surajudeen IbrahimSenior author
- University of Ilorin (NG)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.89
Corporate Governance and Financial Managementlevel 3 · 0.81
Risk Management in Financial Firmslevel 3 · 0.75

Sources

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

openalexseen September 9, 2026
2022 · European Journal of Accounting Auditing and Finance Research · 1 citations
https://openalex.org/W4283527540

Audit Quality and Earnings Manipulations in Nigeria: Beneish Model · Sankore