Public sector accountability in developing economies is increasingly determined by institutional
and environmental constraints rather than technical audit capacity alone. This study investigates
the interplay between insecurity, governance deficiencies, and systemic financial irregularities on
audit effectiveness in...
Sani Abdullahi Shinkafi· World Journal of Finance and...· 0 citations
Financial mismanagement within Nigeria’s sub-national governments continues to pose a
major constraint to sustainable development outcomes. This study examines the relationship
between key public sector audit dimensions, independence, accuracy, compliance,
transparency, and credibility, and institutional accountabil...
Sani Abdullahi Shinkafi· International Journal of Eco...· 0 citations
This study examines how audit quality relates to institutional accountability in Nigeria’s public
sector, with governance playing a moderating role. Although several reforms have been
introduced to improve oversight, accountability gaps still exist, which raises concerns about how
effective auditing processes really...
Sani Abdullahi Shinkafi· Journal of Accounting and Fi...· 0 citations
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