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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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Does external auditor rotation affect financial statement comparability, and what are the implications for investors and regulators?

2026Zenodo (CERN European Organization for Nuclear Research)JournalOpen access

10.5281/zenodo.18154170 Full text0 citations

Authors

1 authors.

Yahaya, Onipe AdabenegeFirst authorCorresponding
- Nigerian Defence Academy (NG)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.47
Corporate Social Responsibility Disclosurelevel 3 · 0.08
Corporate Governance and Financial Managementlevel 3 · 0.05

Sources

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

openalexseen September 9, 2026
2026 · Zenodo (CERN European Organization for Nuclear Research) · 0 citations
https://openalex.org/W7118530082

Does external auditor rotation affect financial statement comparability, and what are the implications for investors and regulators? · Sankore