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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.

Effect of Audit Committee Accounting Expertise and Audit Committee Chair Independence on Financial Reporting Quality: A Discretional Accruals Approach for Listed Consumer Goods Firms in Nigeria

2026UMYU Journal of Accounting and Finance ResearchJournalOpen access

10.61143/umyu-jafr.9(1)2026.010 Full text0 citations

Authors

3 authors across 2 institutions in 1 country.

Safina IbrahimFirst author
- Umaru Musa Yar'adua University (NG)
Iliya Garba
- Gombe State University (NG)
Mohammed Lawal DanrimiSenior author
- Umaru Musa Yar'adua University (NG)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.45
Financial Literacy and Behaviorlevel 3 · 0.05
Financial Reporting and XBRLlevel 3 · 0.04

Sources

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

openalexseen September 9, 2026
2026 · UMYU Journal of Accounting and Finance Research · 0 citations
https://openalex.org/W7163351969

Effect of Audit Committee Accounting Expertise and Audit Committee Chair Independence on Financial Reporting Quality: A Discretional Accruals Approach for Listed Consumer Goods Firms in Nigeria · Sankore