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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.

INTERNAL AUDIT EFFECTIVENESS AND PROCUREMENT FRAUD DETECTION IN THE NIGERIAN PUBLIC SECTOR

2026Nigerian Accounting Horizon JournalJournalOpen access

10.67862/nahj.2026.ayf9islp Full text0 citations

Authors

2 authors across 2 institutions in 1 country.

Abubakar YusufFirst authorCorresponding
- University of Jos (NG)
Daniel Orsa GbegiSenior author
- Federal University Kashere (NG)
as printed: Daniel Orsaa Gbegi

Fields

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

Corruption and Economic Developmentlevel 3 · 0.19
Auditing, Earnings Management, Governancelevel 3 · 0.11
Public Procurement and Policylevel 3 · 0.05

Sources

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

openalexseen September 9, 2026
2026 · Nigerian Accounting Horizon Journal · 0 citations
https://openalex.org/W7203831368

INTERNAL AUDIT EFFECTIVENESS AND PROCUREMENT FRAUD DETECTION IN THE NIGERIAN PUBLIC SECTOR · Sankore