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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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Moderating role of board independence on the relationship between auditor’s characteristics and financial reporting timeliness among non-financial service firms in Nigeria

2026FUDMA Journal of Accounting and Finance Research [FUJAFR]JournalOpen access

10.33003/fujafr-2026.v4i3.385.18-29 Full text0 citations

Authors

2 authors across 2 institutions in 1 country.

Sadiq Oshoke AkhorFirst author
- Ambrose Alli University (NG)
Dennis Onutomaha AkrawahSenior author
- University of Benin Teaching Hospital (NG)

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.15
Financial Reporting and XBRLlevel 3 · 0.11
Corporate Social Responsibility Disclosurelevel 3 · 0.10

Sources

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

openalexseen September 9, 2026
2026 · FUDMA Journal of Accounting and Finance Research [FUJAFR] · 0 citations
https://openalex.org/W7197008310

Moderating role of board independence on the relationship between auditor’s characteristics and financial reporting timeliness among non-financial service firms in Nigeria · Sankore