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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 Firm Attributes and Real Earnings Management: Evidence from Quoted Nigerian Service Firms

2025Review of Global Economic Finance and TransformationJournalOpen access

10.70865/rgeft.v1i2.74 Full text0 citations

Authors

2 authors.

Udofia Maria EtimFirst author
- Delta State University (NG)
EBIAGHAN Frank OritsSenior authorCorresponding
- Delta State University (NG)
as printed: Ebiaghan Frank Orits

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.47
Corporate Governance and Financial Managementlevel 3 · 0.09
Financial Reporting and XBRLlevel 3 · 0.03

Sources

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

openalexseen September 9, 2026
2025 · Review of Global Economic Finance and Transformation · 0 citations
https://openalex.org/W7139030899

Audit Firm Attributes and Real Earnings Management: Evidence from Quoted Nigerian Service Firms · Sankore