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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.

MODERATING EFFECT OF PROFESSIONAL ETHICS ON ATTITUDE REQUIREMENT OF ACCOUNTANTS AND FRAUD RISK ASSESSMENT IN NIGERIAN PUBLIC SECOR

2026International Journal of Accounting Finance and Social Science ResearchJournalOpen access

10.63452/ijafssr.2026.4104 Full text0 citations

Authors

5 authors across 2 institutions in 1 country.

AGNES IBENRE NYORFirst author
- Federal University of Technology Minna (NG)
Agbi, Samuel Eniola
- Nigerian Defence Academy (NG)
as printed: SAMUEL ENIOLA AGBI
Samuel Joshua
as printed: SAMUEL GAMBO JOSHUA
Ahmed, Mohammed Nma
as printed: MOHAMMED NMA AHMED
Lateef Olumide MustaphaSenior author
as printed: LATEEF OLUMIDE MUSTAPHA

Fields

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

Corruption and Economic Developmentlevel 3 · 0.20
Ethics in Business and Educationlevel 3 · 0.19
Auditing, Earnings Management, Governancelevel 3 · 0.06

Sources

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

openalexseen September 9, 2026
2026 · International Journal of Accounting Finance and Social Science Research · 0 citations
https://openalex.org/W7128551071

MODERATING EFFECT OF PROFESSIONAL ETHICS ON ATTITUDE REQUIREMENT OF ACCOUNTANTS AND FRAUD RISK ASSESSMENT IN NIGERIAN PUBLIC SECOR · Sankore