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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.

Digital Revenue Governance and Subnational Fiscal Autonomy: A Mediated Principal–Agent Analysis of Federated Tax Digitisation

2026European Journal of Accounting Auditing and Finance ResearchJournalOpen access

10.37745/ejaafr.2013/vol14n26585 Full text0 citations

Authors

3 authors across 3 institutions in 1 country.

Patrick Edet AkinninyiFirst author
- Akwa Ibom State University (NG)
Adebimpe O. Umoren
- University of Uyo (NG)
as printed: Adebimpe Otu Umoren
Joseph O. UdoayangSenior author
- University of Calabar (NG)

Fields

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

Local Government Finance and Decentralizationlevel 3 · 0.65
Taxation and Compliance Studieslevel 3 · 0.09
E-Government and Public Serviceslevel 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
2026 · European Journal of Accounting Auditing and Finance Research · 0 citations
https://openalex.org/W7154704505

Digital Revenue Governance and Subnational Fiscal Autonomy: A Mediated Principal–Agent Analysis of Federated Tax Digitisation · Sankore