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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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Digital Audit Evidence and Audit Independence: Evidence from the Big 4 Audit Firms in Nigeria

2026International Review of Management and MarketingJournalOpen access

10.32479/irmm.24039 Full text0 citations

Authors

7 authors.

Jerry D. KwarbaiFirst author
- Babcock University (NG)
as printed: Jerry Danjuma Kwarbai
Akeem Kolawole Osunsusi
- Babcock University (NG)
Ayooluwa Olotu AJAYI-OWOEYE
- Babcock University (NG)
as printed: Ayooluwa Olotu Ajayi-Owoeye
Mayowa David Olalere
- Babcock University (NG)
Biodun Abiola Ogunbiyi-Davies
- Babcock University (NG)
Olabode Paul Aremu
- Babcock University (NG)
Nwaobia, Apollos NwabuisiSenior author
- Babcock University (NG)
as printed: Apollos Nwabuisi Nwaobia

Fields

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

Auditing, Earnings Management, Governancelevel 3 · 0.58
Robotic Process Automation Applicationslevel 3 · 0.04
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
2026 · International Review of Management and Marketing · 0 citations
https://openalex.org/W7208724141

Digital Audit Evidence and Audit Independence: Evidence from the Big 4 Audit Firms in Nigeria · Sankore