id	sid	eid	entity	type
gujaf-128	1	1	3	CARDINAL
gujaf-128	1	2	1, april	DATE
gujaf-128	1	3	2022	CARDINAL
gujaf-128	1	4	2756-665x	CARDINAL
gujaf-128	1	5	social sciences	ORG
gujaf-128	1	6	federal university gusau	ORG
gujaf-128	1	7	zamfara state	GPE
gujaf-128	1	8	3	CARDINAL
gujaf-128	1	9	1 april	DATE
gujaf-128	1	10	2022	CARDINAL
gujaf-128	1	11	2756-665x	CARDINAL
gujaf-128	1	12	social sciences	ORG
gujaf-128	1	13	federal university gusau	ORG
gujaf-128	1	14	zamfara state	GPE
gujaf-128	2	1	ahmadu bello university press limited	ORG
gujaf-128	2	2	zaria kaduna	PERSON
gujaf-128	2	3	nigeria	GPE
gujaf-128	3	1	08065949711	CARDINAL
gujaf-128	3	2	069-879121	CARDINAL
gujaf-128	4	1	shehu usman hassan department	PERSON
gujaf-128	5	1	muhammad mustapha	PERSON
gujaf-128	5	2	ahmadu bello university	ORG
gujaf-128	5	3	zaria	PERSON
gujaf-128	5	4	kaduna state	GPE
gujaf-128	6	1	umar farouk	PERSON
gujaf-128	6	2	federal university gusau	ORG
gujaf-128	6	3	zamfara state	GPE
gujaf-128	7	1	modu kumshe department of accounting	ORG
gujaf-128	7	2	university of maiduguri	ORG
gujaf-128	7	3	borno	GPE
gujaf-128	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-128	8	2	paul university	ORG
gujaf-128	9	1	prof kabir tahir hamid	PERSON
gujaf-128	9	2	bayero university	ORG
gujaf-128	9	3	kano	ORG
gujaf-128	10	1	prof	PERSON
gujaf-128	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-128	11	2	university of jos	ORG
gujaf-128	12	1	clifford ofurum department of accounting	ORG
gujaf-128	12	2	university of portharcourt	ORG
gujaf-128	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-128	14	2	ahmadu bello university	ORG
gujaf-128	14	3	zaria	PERSON
gujaf-128	15	1	prof	PERSON
gujaf-128	16	1	yusuf	PERSON
gujaf-128	17	1	b. rahman	PERSON
gujaf-128	17	2	lagos state university	ORG
gujaf-128	19	1	suleiman a. s. aruwa	PERSON
gujaf-128	19	2	nasarawa state university	ORG
gujaf-128	19	3	keffi	GPE
gujaf-128	21	1	muhammad junaidu	PERSON
gujaf-128	21	2	kurawa department of accounting	ORG
gujaf-128	21	3	university kano	ORG
gujaf-128	23	1	muhammad habibu sabari department	PERSON
gujaf-128	23	2	ahmadu bello university	ORG
gujaf-128	23	3	zaria	PERSON
gujaf-128	25	1	okpanachi joshua department of accounting	ORG
gujaf-128	25	2	nigerian defence academy	ORG
gujaf-128	25	3	kaduna	GPE
gujaf-128	26	1	hassan ibrahim department	PERSON
gujaf-128	26	2	ibb university	ORG
gujaf-128	26	3	niger state	GPE
gujaf-128	27	1	prof	PERSON
gujaf-128	28	1	mary okwo department of accounting	ORG
gujaf-128	28	2	enugu state university of science and technology	ORG
gujaf-128	30	1	aminu isah department of accounting	ORG
gujaf-128	30	2	bayero university	ORG
gujaf-128	30	3	kano	ORG
gujaf-128	31	1	prof	PERSON
gujaf-128	32	1	ahmadu bello department of accounting	ORG
gujaf-128	32	2	ahmadu bello university	ORG
gujaf-128	32	3	zaria	PERSON
gujaf-128	33	1	prof	PERSON
gujaf-128	34	1	musa yelwa abubakar department	PERSON
gujaf-128	34	2	usmanu danfodiyo university	ORG
gujaf-128	34	3	sokoto state	ORG
gujaf-128	35	1	salisu abubakar	PERSON
gujaf-128	35	2	ahmadu bello university	ORG
gujaf-128	35	3	zaria	PERSON
gujaf-128	35	4	kaduna state	GPE
gujaf-128	36	1	isaq	PERSON
gujaf-128	36	2	samaila department of accounting	ORG
gujaf-128	36	3	bayero university	ORG
gujaf-128	37	1	fatima	PERSON
gujaf-128	37	2	university of maiduguri	ORG
gujaf-128	37	3	borno	GPE
gujaf-128	38	1	sunusi sa'ad	PERSON
gujaf-128	38	2	dutse	GPE
gujaf-128	38	3	jigawa state	GPE
gujaf-128	39	1	nasiru a. ka’oje	PERSON
gujaf-128	39	2	usmanu danfodiyo university	ORG
gujaf-128	39	3	sokoto	PERSON
gujaf-128	40	1	aminu abdullahi department of accounting	ORG
gujaf-128	40	2	usmanu danfodiyo university sokoto	ORG
gujaf-128	41	1	onipe adebenege yahaya department of accounting	ORG
gujaf-128	41	2	nigerian defence academy	ORG
gujaf-128	41	3	kaduna state	GPE
gujaf-128	42	1	dr.	PERSON
gujaf-128	42	2	saidu adamu department of accounting	ORG
gujaf-128	43	1	dr.	PERSON
gujaf-128	43	2	nasiru yunusa department	PERSON
gujaf-128	43	3	ahmadu bello university	ORG
gujaf-128	43	4	zaria	PERSON
gujaf-128	44	1	aisha	PERSON
gujaf-128	44	2	muhammad department	PERSON
gujaf-128	44	3	ahmadu bello university	ORG
gujaf-128	44	4	zaria	PERSON
gujaf-128	45	1	lawal muhammad	PERSON
gujaf-128	45	2	ahmadu bello university	ORG
gujaf-128	45	3	zaria	PERSON
gujaf-128	46	1	v dr	PERSON
gujaf-128	46	2	farouk	PERSON
gujaf-128	46	3	american university of nigeria	ORG
gujaf-128	46	4	yola	ORG
gujaf-128	47	1	bashir umar farouk	PERSON
gujaf-128	47	2	federal university gusau	ORG
gujaf-128	47	3	zamfara state	GPE
gujaf-128	48	1	dr emmanuel omokhuale department	PERSON
gujaf-128	48	2	federal university gusau	ORG
gujaf-128	49	1	state advisory board	ORG
gujaf-128	50	1	kabiru isah	PERSON
gujaf-128	50	2	bayero university kano	ORG
gujaf-128	51	1	bashir	PERSON
gujaf-128	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-128	51	3	sokoto state	ORG
gujaf-128	53	1	muhammad tanko	PERSON
gujaf-128	53	2	kaduna state university	ORG
gujaf-128	53	3	kaduna	GPE
gujaf-128	54	1	usmanu danfodiyo university sokoto	ORG
gujaf-128	54	2	sokoto state	ORG
gujaf-128	56	1	aliyu sulaiman kantudu	PERSON
gujaf-128	56	2	university kano	ORG
gujaf-128	57	1	usman muhammad adam	PERSON
gujaf-128	57	2	federal university gusau	ORG
gujaf-128	57	3	zamfara state	GPE
gujaf-128	58	1	vi	PERSON
gujaf-128	58	2	gusau journal of accounting	ORG
gujaf-128	59	1	two	CARDINAL
gujaf-128	59	2	april and october annually	DATE
gujaf-128	60	1	the department of accounting	ORG
gujaf-128	60	2	social sciences	ORG
gujaf-128	60	3	federal university gusau	ORG
gujaf-128	60	4	zamfara state	GPE
gujaf-128	60	5	nigeria	GPE
gujaf-128	60	6	islamic finance	ORG
gujaf-128	60	7	islamic	NORP
gujaf-128	61	1	english	LANGUAGE
gujaf-128	62	1	more than 15	CARDINAL
gujaf-128	62	2	a4	ORG
gujaf-128	62	3	1.5	CARDINAL
gujaf-128	62	4	12	CARDINAL
gujaf-128	63	1	25 percent	PERCENT
gujaf-128	64	1	5000	CARDINAL
gujaf-128	64	2	more than 250	CARDINAL
gujaf-128	64	3	four	CARDINAL
gujaf-128	65	1	apa 7 th edition	PERSON
gujaf-128	70	1	fcmb	PERSON
gujaf-128	70	2	7278465011	DATE
gujaf-128	70	3	gusau journal of accounting	ORG
gujaf-128	70	4	federal university gusau	ORG
gujaf-128	70	5	zamfara state	GPE
gujaf-128	72	1	+2348069393824	DATE
gujaf-128	72	2	nigerian	NORP
gujaf-128	72	3	abbas usman phd	PERSON
gujaf-128	72	4	shehu usman hassan phd	PERSON
gujaf-128	72	5	1	CARDINAL
gujaf-128	72	6	african	NORP
gujaf-128	73	1	celestine	PERSON
gujaf-128	73	2	phd	PERSON
gujaf-128	73	3	peters ade sanni 22	PERSON
gujaf-128	73	4	nigeria	GPE
gujaf-128	73	5	t. jimoh	GPE
gujaf-128	73	6	john a. attah	PERSON
gujaf-128	74	1	33	CARDINAL
gujaf-128	74	2	nigeria	GPE
gujaf-128	74	3	abdulrahman abubakar	PERSON
gujaf-128	75	1	ahmad bello	PERSON
gujaf-128	75	2	s. a. abdullahi	PERSON
gujaf-128	75	3	dr.	PERSON
gujaf-128	75	4	m. d. tahir 45	PERSON
gujaf-128	75	5	nigeria	GPE
gujaf-128	75	6	mayowa gabriel ajao	PERSON
gujaf-128	75	7	phd	PERSON
gujaf-128	75	8	phd 57	ORG
gujaf-128	75	9	kwara state	GPE
gujaf-128	75	10	nigeria lukman a. o. abdulrauf 69	ORG
gujaf-128	75	11	nigeria	GPE
gujaf-128	75	12	munir aliyu saleh	PERSON
gujaf-128	76	1	gbegi daniel orsaa	PERSON
gujaf-128	76	2	ibrahim adamu saleh phd	PERSON
gujaf-128	76	3	81	CARDINAL
gujaf-128	76	4	nigeria	GPE
gujaf-128	76	5	ahmed mohammed	PERSON
gujaf-128	76	6	ademu yahaya	GPE
gujaf-128	76	7	musa zakariya	PERSON
gujaf-128	76	8	95	CARDINAL
gujaf-128	76	9	nigeria	GPE
gujaf-128	76	10	yusuf	GPE
gujaf-128	76	11	dr.	PERSON
gujaf-128	76	12	salisu abubakar	PERSON
gujaf-128	76	13	dr.	PERSON
gujaf-128	76	14	idris ahmed aliyu	PERSON
gujaf-128	76	15	dr.	PERSON
gujaf-128	76	16	aneitie charles dikki 104	PERSON
gujaf-128	76	17	nigeria	GPE
gujaf-128	76	18	daniel ayegbeni	PERSON
gujaf-128	76	19	esther ikavbo evbayiro-osagie	PERSON
gujaf-128	76	20	115	CARDINAL
gujaf-128	76	21	nigeria kwasau	LOC
gujaf-128	76	22	samuel eniola	PERSON
gujaf-128	76	23	phd	PERSON
gujaf-128	76	24	lateef olumide mustapha phd	PERSON
gujaf-128	76	25	125	CARDINAL
gujaf-128	76	26	non-big4	PERSON
gujaf-128	76	27	nigeria	GPE
gujaf-128	76	28	abdu abubakar	PERSON
gujaf-128	76	29	ishaya luka chechet phd	PERSON
gujaf-128	76	30	badara phd	PERSON
gujaf-128	76	31	136	CARDINAL
gujaf-128	76	32	4	CARDINAL
gujaf-128	76	33	nigerian	NORP
gujaf-128	76	34	mariya mohammed hafiz	PERSON
gujaf-128	76	35	muhammad mustapha bagudo phd	PERSON
gujaf-128	76	36	salisu abubakar phd	PERSON
gujaf-128	76	37	145	CARDINAL
gujaf-128	76	38	nigeria	GPE
gujaf-128	76	39	lawal	GPE
gujaf-128	76	40	phd	PERSON
gujaf-128	76	41	mohammed ibrahim	PERSON
gujaf-128	76	42	phd	PERSON
gujaf-128	76	43	158	CARDINAL
gujaf-128	76	44	nigeria adegbite	PERSON
gujaf-128	76	45	tajudeen	CARDINAL
gujaf-128	76	46	phd	PERSON
gujaf-128	76	47	171	CARDINAL
gujaf-128	76	48	nigeria awotundun	GPE
gujaf-128	76	49	d. a.	PERSON
gujaf-128	76	50	phd	PERSON
gujaf-128	76	51	jinadu	NORP
gujaf-128	76	52	m. y. b.	PERSON
gujaf-128	76	53	s. k.	PERSON
gujaf-128	76	54	phd	PERSON
gujaf-128	76	55	183	CARDINAL
gujaf-128	76	56	nigeria	GPE
gujaf-128	76	57	ibrahim	PERSON
gujaf-128	76	58	kamaldeen	ORG
gujaf-128	76	59	nageri, phd	ORG
gujaf-128	76	60	phd	PERSON
gujaf-128	76	61	194 1	CARDINAL
gujaf-128	76	62	nigeria	GPE
gujaf-128	76	63	ahmed mohammed department	PERSON
gujaf-128	76	64	bida niger state	PERSON
gujaf-128	77	1	ademu yahaya department of business management	ORG
gujaf-128	77	2	management sciences federal university dutsin-ma	ORG
gujaf-128	77	3	katsina	GPE
gujaf-128	77	4	musa zakariya	PERSON
gujaf-128	77	5	kaduna polythechnic	GPE
gujaf-128	77	6	kaduna	GPE
gujaf-128	80	1	rem	ORG
gujaf-128	80	2	76	DATE
gujaf-128	80	3	nigeria	GPE
gujaf-128	80	4	10-year	DATE
gujaf-128	80	5	2010-2019	DATE
gujaf-128	82	1	big4	PERSON
gujaf-128	84	1	big4	PERSON
gujaf-128	84	2	nigeria	GPE
gujaf-128	88	1	1	CARDINAL
gujaf-128	91	1	adamu et al.	ORG
gujaf-128	91	2	2017	CARDINAL
gujaf-128	91	3	hassan & ibrahim	ORG
gujaf-128	91	4	2014	DATE
gujaf-128	92	1	recent years	DATE
gujaf-128	92	2	2013	DATE
gujaf-128	92	3	hassan & bello	ORG
gujaf-128	92	4	2013	DATE
gujaf-128	93	1	admati	GPE
gujaf-128	93	2	2017	DATE
gujaf-128	93	3	ibrahim et al.	PERSON
gujaf-128	93	4	2020	DATE
gujaf-128	94	1	2	CARDINAL
gujaf-128	94	2	rem	ORG
gujaf-128	95	1	adamu et al.	ORG
gujaf-128	95	2	2017	DATE
gujaf-128	95	3	ibrahim	PERSON
gujaf-128	95	4	2020	DATE
gujaf-128	96	1	enron	ORG
gujaf-128	96	2	tyco	ORG
gujaf-128	96	3	nigeria	GPE
gujaf-128	97	1	1995	DATE
gujaf-128	98	1	anderson et al	PERSON
gujaf-128	99	1	2001	DATE
gujaf-128	102	1	the last decade	DATE
gujaf-128	102	2	badawi	PERSON
gujaf-128	102	3	2008	DATE
gujaf-128	102	4	the united states	GPE
gujaf-128	103	1	nigeria	GPE
gujaf-128	103	2	cadbury nigeria plc	ORG
gujaf-128	103	3	lever brothers nigeria plc	ORG
gujaf-128	103	4	adeyemi & fagbemi	ORG
gujaf-128	103	5	2010	DATE
gujaf-128	103	6	yusuf	GPE
gujaf-128	103	7	2020	DATE
gujaf-128	104	1	nigerian	NORP
gujaf-128	106	1	alao	ORG
gujaf-128	106	2	2019	DATE
gujaf-128	106	3	2015	CARDINAL
gujaf-128	107	1	big4	ORG
gujaf-128	107	2	nigerian	NORP
gujaf-128	108	1	rem	ORG
gujaf-128	108	2	nigerian	NORP
gujaf-128	110	1	second	ORDINAL
gujaf-128	112	1	2	CARDINAL
gujaf-128	112	2	2016	DATE
gujaf-128	114	1	alvin et al.	PERSON
gujaf-128	114	2	2012	DATE
gujaf-128	115	1	4	CARDINAL
gujaf-128	115	2	ibrahim et al.	PERSON
gujaf-128	115	3	2020	DATE
gujaf-128	115	4	wu et al.	PERSON
gujaf-128	115	5	2016	DATE
gujaf-128	116	1	4	CARDINAL
gujaf-128	116	2	non-big4	ORG
gujaf-128	116	3	2016	CARDINAL
gujaf-128	116	4	ibrahim et al	PERSON
gujaf-128	116	5	2020	DATE
gujaf-128	117	1	3	CARDINAL
gujaf-128	117	2	non-big4	PRODUCT
gujaf-128	117	3	the united states	GPE
gujaf-128	118	1	lawrence et al.	PERSON
gujaf-128	118	2	2011	DATE
gujaf-128	120	1	2008	DATE
gujaf-128	120	2	4	CARDINAL
gujaf-128	121	1	2015	CARDINAL
gujaf-128	122	1	big4	PERSON
gujaf-128	122	2	eilifsen & knivsfla	ORG
gujaf-128	122	3	2016	DATE
gujaf-128	122	4	agyei-mensah	ORG
gujaf-128	122	5	2019	DATE
gujaf-128	122	6	ibrahim et al.	PERSON
gujaf-128	122	7	2020	DATE
gujaf-128	122	8	le & moore	ORG
gujaf-128	122	9	2021	DATE
gujaf-128	123	1	belgium	GPE
gujaf-128	123	2	france	GPE
gujaf-128	123	3	greece	GPE
gujaf-128	123	4	korea	GPE
gujaf-128	123	5	malaysia	GPE
gujaf-128	123	6	turkey	GPE
gujaf-128	123	7	non-big4	PRODUCT
gujaf-128	123	8	yasar 2013	GPE
gujaf-128	123	9	2015	DATE
gujaf-128	123	10	abid et al	PERSON
gujaf-128	123	11	2018	DATE
gujaf-128	124	1	rem	PERSON
gujaf-128	126	1	rem	PERSON
gujaf-128	127	1	2014	DATE
gujaf-128	129	1	rem	ORG
gujaf-128	130	1	2010	DATE
gujaf-128	131	1	one	CARDINAL
gujaf-128	131	2	rem	ORG
gujaf-128	131	3	bedard et al	PERSON
gujaf-128	132	1	2004	DATE
gujaf-128	133	1	guindy & basuony	ORG
gujaf-128	133	2	2018	DATE
gujaf-128	134	1	2011	DATE
gujaf-128	134	2	2014	DATE
gujaf-128	134	3	ibrahim et al.	PERSON
gujaf-128	134	4	2020	DATE
gujaf-128	134	5	2020	DATE
gujaf-128	134	6	2020	DATE
gujaf-128	135	1	3	CARDINAL
gujaf-128	135	2	2010	DATE
gujaf-128	135	3	2019	DATE
gujaf-128	135	4	rem	ORG
gujaf-128	135	5	nigeria	GPE
gujaf-128	137	1	112	CARDINAL
gujaf-128	137	2	nigeria	GPE
gujaf-128	137	3	31st	ORDINAL
gujaf-128	137	4	2019	DATE
gujaf-128	137	5	37	CARDINAL
gujaf-128	137	6	the nigerian stock exchange	ORG
gujaf-128	138	1	75	CARDINAL
gujaf-128	141	1	4	CARDINAL
gujaf-128	141	2	5 percent	PERCENT
gujaf-128	143	1	1995	DATE
gujaf-128	143	2	2006	DATE
gujaf-128	143	3	2006	DATE
gujaf-128	143	4	rem	ORG
gujaf-128	143	5	2006	DATE
gujaf-128	145	1	2008	DATE
gujaf-128	145	2	2017	CARDINAL
gujaf-128	146	1	2019	DATE
gujaf-128	146	2	three	CARDINAL
gujaf-128	146	3	2	CARDINAL
gujaf-128	146	4	3	CARDINAL
gujaf-128	146	5	…………………………………………	PRODUCT
gujaf-128	146	6	1	CARDINAL
gujaf-128	146	7	……	PRODUCT
gujaf-128	146	8	2	CARDINAL
gujaf-128	146	9	…………………………	PRODUCT
gujaf-128	146	10	3	CARDINAL
gujaf-128	146	11	cfo	ORG
gujaf-128	148	1	st	PERSON
gujaf-128	148	2	t-1	ORG
gujaf-128	148	3	year	DATE
gujaf-128	149	1	∆sales t-1	PERSON
gujaf-128	149	2	the end of the year	DATE
gujaf-128	150	1	2	CARDINAL
gujaf-128	150	2	3	CARDINAL
gujaf-128	150	3	2 multiplied	QUANTITY
gujaf-128	150	4	−1	DATE
gujaf-128	151	1	remt	ORG
gujaf-128	151	2	rem cfot	PERSON
gujaf-128	154	1	rem	PERSON
gujaf-128	160	1	rem	PERSON
gujaf-128	160	2	audb4	ORG
gujaf-128	160	3	big4	PERSON
gujaf-128	160	4	non-jordanian	NORP
gujaf-128	161	1	2	CARDINAL
gujaf-128	161	2	1	CARDINAL
gujaf-128	161	3	3	CARDINAL
gujaf-128	161	4	−1	DATE
gujaf-128	162	1	remt	ORG
gujaf-128	162	2	rem cfot.	PERSON
gujaf-128	165	1	4	CARDINAL
gujaf-128	166	1	1	CARDINAL
gujaf-128	166	2	1	CARDINAL
gujaf-128	166	3	1	CARDINAL
gujaf-128	166	4	4	CARDINAL
gujaf-128	166	5	0	CARDINAL
gujaf-128	166	6	2015	CARDINAL
gujaf-128	167	1	years	DATE
gujaf-128	167	2	ibrahim et al.	PERSON
gujaf-128	167	3	2020	DATE
gujaf-128	167	4	lee & moore	ORG
gujaf-128	167	5	2021	CARDINAL
gujaf-128	167	6	5	CARDINAL
gujaf-128	167	7	2016	DATE
gujaf-128	168	1	wu et al.	PERSON
gujaf-128	168	2	2020	DATE
gujaf-128	169	1	2021	CARDINAL
gujaf-128	170	1	4	CARDINAL
gujaf-128	170	2	2	CARDINAL
gujaf-128	170	3	2	CARDINAL
gujaf-128	171	1	max	PERSON
gujaf-128	171	2	760	CARDINAL
gujaf-128	171	3	.028 .000	CARDINAL
gujaf-128	172	1	3.188	CARDINAL
gujaf-128	172	2	22.058	MONEY
gujaf-128	172	3	760	CARDINAL
gujaf-128	172	4	0.000 1	CARDINAL
gujaf-128	172	5	1.086	CARDINAL
gujaf-128	172	6	760	CARDINAL
gujaf-128	172	7	2.576	CARDINAL
gujaf-128	172	8	760	CARDINAL
gujaf-128	173	1	5.093 9.241	MONEY
gujaf-128	173	2	2.587	CARDINAL
gujaf-128	173	3	760 26.183	CARDINAL
gujaf-128	173	4	1 55	CARDINAL
gujaf-128	173	5	1.743	CARDINAL
gujaf-128	173	6	13	CARDINAL
gujaf-128	173	7	2022	CARDINAL
gujaf-128	173	8	2	CARDINAL
gujaf-128	174	1	760	CARDINAL
gujaf-128	174	2	76	DATE
gujaf-128	174	3	ten	CARDINAL
gujaf-128	174	4	10) years	DATE
gujaf-128	175	1	the ten years	DATE
gujaf-128	175	2	0.572	CARDINAL
gujaf-128	176	1	audb4	PERSON
gujaf-128	176	2	audb4	ORG
gujaf-128	176	3	1	CARDINAL
gujaf-128	178	1	nigeria	GPE
gujaf-128	179	1	7.081	CARDINAL
gujaf-128	179	2	5.093	CARDINAL
gujaf-128	179	3	9.241	CARDINAL
gujaf-128	180	1	26.183	CARDINAL
gujaf-128	180	2	1 and 55	CARDINAL
gujaf-128	180	3	3	CARDINAL
gujaf-128	180	4	audb4	PERSON
gujaf-128	180	5	0.0495 1.0000	CARDINAL
gujaf-128	180	6	0.0497 0.3311	MONEY
gujaf-128	180	7	1.0000	MONEY
gujaf-128	180	8	0.1533 1.0000	CARDINAL
gujaf-128	180	9	13	CARDINAL
gujaf-128	180	10	2022	CARDINAL
gujaf-128	180	11	3	CARDINAL
gujaf-128	181	1	audb4	ORG
gujaf-128	181	2	rem	ORG
gujaf-128	182	1	15.01 percent	PERCENT
gujaf-128	182	2	audb4	ORG
gujaf-128	182	3	rem	PERSON
gujaf-128	182	4	the 80 percent	PERCENT
gujaf-128	183	1	4	CARDINAL
gujaf-128	183	2	1.15	CARDINAL
gujaf-128	183	3	1.13 0.887383	CARDINAL
gujaf-128	183	4	1.03	CARDINAL
gujaf-128	183	5	0.974313	MONEY
gujaf-128	183	6	1.01	CARDINAL
gujaf-128	183	7	6	CARDINAL
gujaf-128	183	8	13	CARDINAL
gujaf-128	183	9	2022	CARDINAL
gujaf-128	183	10	4	CARDINAL
gujaf-128	184	1	vifs	PERSON
gujaf-128	184	2	less than 2	CARDINAL
gujaf-128	184	3	higher than 0.5	CARDINAL
gujaf-128	185	1	10	CARDINAL
gujaf-128	185	2	0.10	CARDINAL
gujaf-128	185	3	wooldridge	PERSON
gujaf-128	185	4	2010	DATE
gujaf-128	185	5	2013	DATE
gujaf-128	186	1	5	CARDINAL
gujaf-128	186	2	chibar2	PERSON
gujaf-128	186	3	01	CARDINAL
gujaf-128	186	4	11.28	CARDINAL
gujaf-128	186	5	0.001	CARDINAL
gujaf-128	186	6	13	CARDINAL
gujaf-128	186	7	2022	CARDINAL
gujaf-128	186	8	5	CARDINAL
gujaf-128	187	1	6	CARDINAL
gujaf-128	187	2	chibar2	PERSON
gujaf-128	187	3	0.001	CARDINAL
gujaf-128	187	4	ols	PERSON
gujaf-128	188	1	6	CARDINAL
gujaf-128	188	2	rem coef	PERSON
gujaf-128	192	1	audb4 .0085648 .002169	ORG
gujaf-128	192	2	3.95 0.000	CARDINAL
gujaf-128	192	3	audte -.0007341 .0023929	PERSON
gujaf-128	192	4	0.759	CARDINAL
gujaf-128	192	5	0.00 0.997	DATE
gujaf-128	193	1	0.939	CARDINAL
gujaf-128	194	1	3.96 0.000	QUANTITY
gujaf-128	195	1	760 f(4	QUANTITY
gujaf-128	195	2	755	CARDINAL
gujaf-128	196	1	4.38	CARDINAL
gujaf-128	196	2	0.0175	CARDINAL
gujaf-128	196	3	11.28	CARDINAL
gujaf-128	197	1	0.0008	CARDINAL
gujaf-128	197	2	13	CARDINAL
gujaf-128	197	3	2022	CARDINAL
gujaf-128	197	4	6	CARDINAL
gujaf-128	197	5	1per cent	MONEY
gujaf-128	197	6	rem	ORG
gujaf-128	198	1	3.95	CARDINAL
gujaf-128	198	2	.000	CARDINAL
gujaf-128	198	3	rem	ORG
gujaf-128	199	1	2015	DATE
gujaf-128	199	2	ibrahim et al	PERSON
gujaf-128	199	3	2020	DATE
gujaf-128	200	1	nigeria	GPE
gujaf-128	201	1	5	CARDINAL
gujaf-128	201	2	one-year	DATE
gujaf-128	201	3	rem	PERSON
gujaf-128	201	4	0.02	CARDINAL
gujaf-128	202	1	0.759	CARDINAL
gujaf-128	202	2	rem	ORG
gujaf-128	204	1	2020	DATE
gujaf-128	204	2	2020	DATE
gujaf-128	205	1	two	CARDINAL
gujaf-128	205	2	rem	PERSON
gujaf-128	205	3	5	CARDINAL
gujaf-128	205	4	rem	PERSON
gujaf-128	206	1	rem	ORG
gujaf-128	206	2	5	CARDINAL
gujaf-128	206	3	nigerian	NORP
gujaf-128	207	1	rem	ORG
gujaf-128	207	2	1976	DATE
gujaf-128	208	1	7	CARDINAL
gujaf-128	208	2	nigerian	NORP
gujaf-128	209	1	2016	CARDINAL
gujaf-128	210	1	76	DATE
gujaf-128	210	2	the nigerian stock exchange	ORG
gujaf-128	210	3	ten years	DATE
gujaf-128	210	4	2010-2019	DATE
gujaf-128	210	5	rem	PERSON
gujaf-128	210	6	rem	ORG
gujaf-128	211	1	first	ORDINAL
gujaf-128	211	2	rem	PERSON
gujaf-128	212	1	rem	ORG
gujaf-128	218	1	ols application	ORG
gujaf-128	219	1	abid	GPE
gujaf-128	219	2	a.	PERSON
gujaf-128	219	3	m., & anwar ul haq, m. (2018	ORG
gujaf-128	220	1	four	CARDINAL
gujaf-128	221	1	pakistan	GPE
gujaf-128	222	1	international journal of financial studies	ORG
gujaf-128	222	2	6(2	CARDINAL
gujaf-128	222	3	58	DATE
gujaf-128	223	1	adamu	ORG
gujaf-128	223	2	a.i.	PERSON
gujaf-128	223	3	ishak	PERSON
gujaf-128	223	4	r.b.	GPE
gujaf-128	223	5	2017	CARDINAL
gujaf-128	224	1	nigerian	NORP
gujaf-128	225	1	1(1	CARDINAL
gujaf-128	225	2	adeyemi	GPE
gujaf-128	225	3	s.b.	GPE
gujaf-128	225	4	t.o.	PERSON
gujaf-128	226	1	2010	DATE
gujaf-128	227	1	nigeria	GPE
gujaf-128	228	1	international journal of business and management	ORG
gujaf-128	228	2	5	CARDINAL
gujaf-128	228	3	5	CARDINAL
gujaf-128	228	4	169	CARDINAL
gujaf-128	228	5	179	CARDINAL
gujaf-128	229	1	admati	GPE
gujaf-128	229	2	a.r.	GPE
gujaf-128	229	3	2017	CARDINAL
gujaf-128	230	1	31(3),131–150	CARDINAL
gujaf-128	230	2	agyei-mensah	PERSON
gujaf-128	230	3	b.k.	GPE
gujaf-128	231	1	2019	DATE
gujaf-128	233	1	african	NORP
gujaf-128	234	1	ajona	PERSON
gujaf-128	234	2	l. a.	PERSON
gujaf-128	234	3	dallo, f. l., & alegria	ORG
gujaf-128	234	4	s. s.	PERSON
gujaf-128	234	5	2008	DATE
gujaf-128	235	1	spanish	NORP
gujaf-128	236	1	european accounting review	ORG
gujaf-128	236	2	17(4	CARDINAL
gujaf-128	236	3	641	CARDINAL
gujaf-128	237	1	alao	ORG
gujaf-128	237	2	b. b.	PERSON
gujaf-128	237	3	o. l.	PERSON
gujaf-128	237	4	2019	DATE
gujaf-128	238	1	nigeria	GPE
gujaf-128	239	1	international journal of academic and applied research	ORG
gujaf-128	239	2	issn	ORG
gujaf-128	239	3	2643-9603	DATE
gujaf-128	240	1	alhadab	PERSON
gujaf-128	240	2	m.	PERSON
gujaf-128	240	3	i., & keasey	ORG
gujaf-128	240	4	2015	DATE
gujaf-128	243	1	45(1	CARDINAL
gujaf-128	243	2	55–92	CARDINAL
gujaf-128	243	3	a.	PERSON
gujaf-128	243	4	shaari, h., & abdul-jabbar	ORG
gujaf-128	243	5	2019	DATE
gujaf-128	244	1	jordan	GPE
gujaf-128	245	1	international journal of financial research	ORG
gujaf-128	245	2	11(5	CARDINAL
gujaf-128	245	3	495	CARDINAL
gujaf-128	246	1	alzoubi	NORP
gujaf-128	246	2	e. s. s.	PERSON
gujaf-128	246	3	2016	DATE
gujaf-128	247	1	jordan	GPE
gujaf-128	248	1	17(2	CARDINAL
gujaf-128	248	2	170	CARDINAL
gujaf-128	250	1	anderson	PERSON
gujaf-128	250	2	k., & koonce	ORG
gujaf-128	250	3	2001	DATE
gujaf-128	252	1	ssrn 276570	EVENT
gujaf-128	253	1	alvin a. arens	PERSON
gujaf-128	253	2	randal j. elder	PERSON
gujaf-128	253	3	mark beasley	PERSON
gujaf-128	253	4	2012	DATE
gujaf-128	254	1	14th	ORDINAL
gujaf-128	254	2	8 badawi	PERSON
gujaf-128	254	3	i. m.	PERSON
gujaf-128	254	4	2008	DATE
gujaf-128	255	1	110	CARDINAL
gujaf-128	256	1	j., chtourou	ORG
gujaf-128	256	2	s.m.	GPE
gujaf-128	256	3	2004	DATE
gujaf-128	258	1	23	CARDINAL
gujaf-128	258	2	13	CARDINAL
gujaf-128	259	1	brown, a.	PERSON
gujaf-128	259	2	2013	DATE
gujaf-128	260	1	j. law	PERSON
gujaf-128	260	2	41(3	PERSON
gujaf-128	260	3	611–619	CARDINAL
gujaf-128	261	1	chi	PERSON
gujaf-128	261	2	w.	PERSON
gujaf-128	261	3	lisic	GPE
gujaf-128	261	4	l.l.	GPE
gujaf-128	261	5	2011	DATE
gujaf-128	263	1	25(2	CARDINAL
gujaf-128	263	2	315–335	DATE
gujaf-128	264	1	c. p.	PERSON
gujaf-128	264	2	b. h.	PERSON
gujaf-128	264	3	san	GPE
gujaf-128	264	4	h. y.	PERSON
gujaf-128	264	5	2015	CARDINAL
gujaf-128	265	1	malaysian	NORP
gujaf-128	266	1	international journal of economics & management	ORG
gujaf-128	266	2	9(1	CARDINAL
gujaf-128	267	1	cohen	PERSON
gujaf-128	267	2	d. a.	PERSON
gujaf-128	267	3	2008	DATE
gujaf-128	269	1	758-787	CARDINAL
gujaf-128	270	1	deangelo	PERSON
gujaf-128	270	2	l.e.	GPE
gujaf-128	270	3	1981	DATE
gujaf-128	271	1	3(3	CARDINAL
gujaf-128	271	2	183	CARDINAL
gujaf-128	272	1	p. m.	PERSON
gujaf-128	272	2	sloan	PERSON
gujaf-128	272	3	r. g.	PERSON
gujaf-128	272	4	a. p.	PERSON
gujaf-128	272	5	1995	DATE
gujaf-128	274	1	193 225	CARDINAL
gujaf-128	275	1	d.	NORP
gujaf-128	275	2	v. & navissi, f. (	ORG
gujaf-128	275	3	2010	DATE
gujaf-128	276	1	787	CARDINAL
gujaf-128	276	2	a., & knivsflå	ORG
gujaf-128	276	3	k.	PERSON
gujaf-128	276	4	2016	DATE
gujaf-128	277	1	non‐audit	ORG
gujaf-128	278	1	20(3	CARDINAL
gujaf-128	278	2	239	CARDINAL
gujaf-128	279	1	a.	PERSON
gujaf-128	279	2	2013	DATE
gujaf-128	279	3	ibm	ORG
gujaf-128	279	4	spss	PRODUCT
gujaf-128	279	5	3rd	CARDINAL
gujaf-128	279	6	london	GPE
gujaf-128	280	1	guindy	PERSON
gujaf-128	280	2	m., & basuony	ORG
gujaf-128	280	3	m. (	PERSON
gujaf-128	280	4	2018	DATE
gujaf-128	281	1	uk	GPE
gujaf-128	281	2	52(4	CARDINAL
gujaf-128	281	3	167–181	CARDINAL
gujaf-128	282	1	hassan	PERSON
gujaf-128	282	2	s.u.	GPE
gujaf-128	282	3	a.	PERSON
gujaf-128	282	4	2013	DATE
gujaf-128	283	1	1(6	CARDINAL
gujaf-128	284	1	hassan	PERSON
gujaf-128	284	2	s.u.	GPE
gujaf-128	284	3	g.	PERSON
gujaf-128	284	4	2014	DATE
gujaf-128	285	1	nigeria	GPE
gujaf-128	285	2	international journal of account	ORG
gujaf-128	286	1	2(1	CARDINAL
gujaf-128	286	2	37	CARDINAL
gujaf-128	286	3	62	CARDINAL
gujaf-128	287	1	ibrahim	PERSON
gujaf-128	287	2	g.	PERSON
gujaf-128	287	3	n., & ahmad	ORG
gujaf-128	287	4	a. u.	PERSON
gujaf-128	287	5	2020	DATE
gujaf-128	288	1	the internal audit committee	ORG
gujaf-128	289	1	international journal of scientific & technology	ORG
gujaf-128	289	2	9(04	CARDINAL
gujaf-128	289	3	816822	DATE
gujaf-128	290	1	kouaib	GPE
gujaf-128	290	2	a., & jarboui	ORG
gujaf-128	290	3	2017	CARDINAL
gujaf-128	291	1	rem	ORG
gujaf-128	291	2	ias/ifrs:	ORG
gujaf-128	295	1	lawrence, a.	PERSON
gujaf-128	295	2	m., & zhang	ORG
gujaf-128	295	3	2011	DATE
gujaf-128	296	1	4	CARDINAL
gujaf-128	296	2	4	CARDINAL
gujaf-128	297	1	86(1	CARDINAL
gujaf-128	297	2	259	CARDINAL
gujaf-128	298	1	b., & moore	ORG
gujaf-128	298	2	p. h.	PERSON
gujaf-128	298	3	2021	CARDINAL
gujaf-128	301	1	1985-2517	DATE
gujaf-128	302	1	jfra-09-2021-0284	WORK_OF_ART
gujaf-128	303	1	a.b.	GPE
gujaf-128	303	2	2014	DATE
gujaf-128	304	1	karakteristik komite	PERSON
gujaf-128	304	2	dan perusahaan terhadap kecurangan pelaporan keuangan	PERSON
gujaf-128	305	1	jurnal akuntansi & auditing	ORG
gujaf-128	305	2	11(1),1	CARDINAL
gujaf-128	305	3	roychowdhury	ORG
gujaf-128	305	4	r. (	PERSON
gujaf-128	305	5	2006	DATE
gujaf-128	306	1	42(3	CARDINAL
gujaf-128	306	2	335–370	CARDINAL
gujaf-128	306	3	9	CARDINAL
gujaf-128	306	4	g. & liu	PERSON
gujaf-128	306	5	2014	DATE
gujaf-128	308	1	29(2	CARDINAL
gujaf-128	308	2	153	CARDINAL
gujaf-128	308	3	soyemi	GPE
gujaf-128	308	4	k.a.	GPE
gujaf-128	308	5	olufemi	GPE
gujaf-128	308	6	o.a.	GPE
gujaf-128	308	7	& adeyemi	GPE
gujaf-128	308	8	s.b.	GPE
gujaf-128	308	9	2020	DATE
gujaf-128	309	1	nigeria	GPE
gujaf-128	309	2	malaysian management journal	ORG
gujaf-128	309	3	24	CARDINAL
gujaf-128	309	4	31	CARDINAL
gujaf-128	309	5	susanto	GPE
gujaf-128	309	6	y.k.	GPE
gujaf-128	309	7	2020	DATE
gujaf-128	311	1	jurnal bisnis dan akuntansi	PERSON
gujaf-128	311	2	22(1	TIME
gujaf-128	311	3	139	CARDINAL
gujaf-128	311	4	g. m.	PERSON
gujaf-128	311	5	i. n.	PERSON
gujaf-128	311	6	2015	CARDINAL
gujaf-128	312	1	nigeria	GPE
gujaf-128	313	1	european journal of business and management	ORG
gujaf-128	313	2	7(29	DATE
gujaf-128	313	3	34 -42	QUANTITY
gujaf-128	313	4	wolnizer	PERSON
gujaf-128	313	5	1995	DATE
gujaf-128	314	1	red herrings	ORG
gujaf-128	314	2	abacus 31	ORG
gujaf-128	314	3	1	CARDINAL
gujaf-128	314	4	45	CARDINAL
gujaf-128	315	1	wooldridge	PERSON
gujaf-128	315	2	j.m.	GPE
gujaf-128	315	3	2010	DATE
gujaf-128	315	4	wu	PERSON
gujaf-128	315	5	m.	PERSON
gujaf-128	315	6	m., & bawuah	ORG
gujaf-128	315	7	2020	DATE
gujaf-128	316	1	knn	ORG
gujaf-128	318	1	10(3	CARDINAL
gujaf-128	319	1	yasar, a.	PERSON
gujaf-128	319	2	2013	DATE
gujaf-128	320	1	four	CARDINAL
gujaf-128	320	2	turkish	NORP
gujaf-128	321	1	international journal of business and	ORG
gujaf-128	321	2	4(17	CARDINAL
gujaf-128	322	1	yusuf	PERSON
gujaf-128	323	1	m.a	PERSON
gujaf-128	323	2	2020	DATE
gujaf-128	324	1	nigeria	GPE
gujaf-128	324	2	journal of management sciences	ORG
gujaf-128	324	3	3(1	CARDINAL
gujaf-128	324	4	01-13	DATE