id	sid	eid	entity	type
gujaf-179	1	1	gusau journal of accounting	ORG
gujaf-179	1	2	3	CARDINAL
gujaf-179	1	3	3, october	DATE
gujaf-179	1	4	2022	CARDINAL
gujaf-179	1	5	3	CARDINAL
gujaf-179	1	6	3, october	DATE
gujaf-179	1	7	2022	CARDINAL
gujaf-179	1	8	2756-665x	CARDINAL
gujaf-179	1	9	social sciences	ORG
gujaf-179	1	10	federal university gusau	ORG
gujaf-179	1	11	zamfara state	GPE
gujaf-179	1	12	gusau journal of accounting	ORG
gujaf-179	1	13	3	CARDINAL
gujaf-179	1	14	3, october	DATE
gujaf-179	1	15	2022 ii	CARDINAL
gujaf-179	2	1	3	CARDINAL
gujaf-179	2	2	3 october	DATE
gujaf-179	2	3	2022	CARDINAL
gujaf-179	2	4	2756-665x	CARDINAL
gujaf-179	2	5	social sciences	ORG
gujaf-179	2	6	federal university gusau	ORG
gujaf-179	2	7	zamfara state	GPE
gujaf-179	3	1	ahmadu bello university press limited	ORG
gujaf-179	3	2	zaria kaduna	PERSON
gujaf-179	3	3	nigeria	GPE
gujaf-179	4	1	08065949711	CARDINAL
gujaf-179	4	2	069-879121	CARDINAL
gujaf-179	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-179	5	2	3	CARDINAL
gujaf-179	5	3	3, october	DATE
gujaf-179	5	4	2022	CARDINAL
gujaf-179	5	5	shehu usman hassan department	PERSON
gujaf-179	6	1	muhammad mustapha	PERSON
gujaf-179	6	2	ahmadu bello university	ORG
gujaf-179	6	3	zaria	PERSON
gujaf-179	6	4	kaduna state	GPE
gujaf-179	7	1	umar farouk	PERSON
gujaf-179	7	2	federal university gusau	ORG
gujaf-179	7	3	zamfara state	GPE
gujaf-179	8	1	modu kumshe department of accounting	ORG
gujaf-179	8	2	university of maiduguri	ORG
gujaf-179	8	3	borno	GPE
gujaf-179	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-179	9	2	paul university	ORG
gujaf-179	10	1	prof kabir tahir hamid	PERSON
gujaf-179	10	2	bayero university	ORG
gujaf-179	10	3	kano	ORG
gujaf-179	11	1	prof	PERSON
gujaf-179	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-179	12	2	university of jos	ORG
gujaf-179	13	1	clifford ofurum department of accounting	ORG
gujaf-179	13	2	university of portharcourt	ORG
gujaf-179	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-179	15	2	ahmadu bello university	ORG
gujaf-179	15	3	zaria	PERSON
gujaf-179	16	1	prof	PERSON
gujaf-179	17	1	yusuf	PERSON
gujaf-179	18	1	b. rahman	PERSON
gujaf-179	18	2	lagos state university	ORG
gujaf-179	18	3	lagos stat gusau journal of accounting	ORG
gujaf-179	19	1	3	CARDINAL
gujaf-179	19	2	3, october	DATE
gujaf-179	19	3	2022	CARDINAL
gujaf-179	20	1	suleiman a. s. aruwa	PERSON
gujaf-179	20	2	nasarawa state university	ORG
gujaf-179	20	3	keffi	GPE
gujaf-179	22	1	muhammad junaidu	PERSON
gujaf-179	22	2	kurawa department of accounting	ORG
gujaf-179	22	3	university kano	ORG
gujaf-179	24	1	muhammad habibu sabari department	PERSON
gujaf-179	24	2	ahmadu bello university	ORG
gujaf-179	24	3	zaria	PERSON
gujaf-179	24	4	prof	PERSON
gujaf-179	25	1	okpanachi joshua department of accounting	ORG
gujaf-179	25	2	nigerian defence academy	ORG
gujaf-179	25	3	kaduna	GPE
gujaf-179	26	1	hassan ibrahim department	PERSON
gujaf-179	26	2	ibb university	ORG
gujaf-179	26	3	niger state	GPE
gujaf-179	27	1	prof	PERSON
gujaf-179	28	1	mary okwo department of accounting	ORG
gujaf-179	28	2	enugu state university of science and technology	ORG
gujaf-179	30	1	muhammad aminu	PERSON
gujaf-179	30	2	bayero university	ORG
gujaf-179	30	3	kano	ORG
gujaf-179	31	1	prof	PERSON
gujaf-179	32	1	ahmadu bello department of accounting	ORG
gujaf-179	32	2	ahmadu bello university	ORG
gujaf-179	32	3	zaria	PERSON
gujaf-179	33	1	prof	PERSON
gujaf-179	34	1	musa yelwa abubakar department	PERSON
gujaf-179	34	2	usmanu danfodiyo university	ORG
gujaf-179	34	3	sokoto state	ORG
gujaf-179	35	1	prof	ORG
gujaf-179	36	1	salisu abubakar department of accounting	ORG
gujaf-179	36	2	ahmadu bello university	ORG
gujaf-179	36	3	zaria	PERSON
gujaf-179	36	4	kaduna state	GPE
gujaf-179	37	1	isaq	PERSON
gujaf-179	37	2	samaila department of accounting	ORG
gujaf-179	37	3	bayero university	ORG
gujaf-179	38	1	prof	PERSON
gujaf-179	39	1	fatima	PERSON
gujaf-179	39	2	university of maiduguri	ORG
gujaf-179	39	3	borno state	ORG
gujaf-179	40	1	gusau journal of accounting	ORG
gujaf-179	40	2	3	CARDINAL
gujaf-179	40	3	3, october	DATE
gujaf-179	40	4	2022	CARDINAL
gujaf-179	40	5	sunusi sa'ad	PERSON
gujaf-179	40	6	dutse	GPE
gujaf-179	40	7	jigawa state	GPE
gujaf-179	41	1	nasiru a. ka’oje	PERSON
gujaf-179	41	2	usmanu danfodiyo university	ORG
gujaf-179	41	3	sokoto	PERSON
gujaf-179	42	1	aminu abdullahi department of accounting	ORG
gujaf-179	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-179	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-179	43	2	nigerian defence academy	ORG
gujaf-179	43	3	kaduna state	GPE
gujaf-179	44	1	dr.	PERSON
gujaf-179	44	2	saidu adamu department of accounting	ORG
gujaf-179	45	1	dr.	PERSON
gujaf-179	45	2	nasiru yunusa department	PERSON
gujaf-179	45	3	ahmadu bello university	ORG
gujaf-179	45	4	zaria	PERSON
gujaf-179	46	1	aisha	PERSON
gujaf-179	46	2	muhammad department	PERSON
gujaf-179	46	3	ahmadu bello university	ORG
gujaf-179	46	4	zaria	PERSON
gujaf-179	47	1	lawal muhammad	PERSON
gujaf-179	47	2	ahmadu bello university	ORG
gujaf-179	47	3	zaria	PERSON
gujaf-179	48	1	farouk	PERSON
gujaf-179	48	2	american university of nigeria	ORG
gujaf-179	48	3	yola	ORG
gujaf-179	49	1	bashir umar farouk	PERSON
gujaf-179	49	2	federal university gusau	ORG
gujaf-179	49	3	zamfara state	GPE
gujaf-179	50	1	dr emmanuel omokhuale department	PERSON
gujaf-179	50	2	federal university gusau	ORG
gujaf-179	51	1	state gusau journal of accounting	ORG
gujaf-179	51	2	3	CARDINAL
gujaf-179	51	3	3, october	DATE
gujaf-179	51	4	2022	CARDINAL
gujaf-179	51	5	vi advisory board	ORG
gujaf-179	52	1	kabiru isah	PERSON
gujaf-179	52	2	bayero university kano	ORG
gujaf-179	53	1	bashir	PERSON
gujaf-179	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-179	53	3	sokoto state	ORG
gujaf-179	55	1	muhammad tanko	PERSON
gujaf-179	55	2	kaduna state university	ORG
gujaf-179	55	3	kaduna	GPE
gujaf-179	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-179	56	2	sokoto state	ORG
gujaf-179	58	1	aliyu sulaiman kantudu	PERSON
gujaf-179	58	2	university kano	ORG
gujaf-179	59	1	usman muhammad adam	PERSON
gujaf-179	59	2	federal university gusau	ORG
gujaf-179	59	3	zamfara state	GPE
gujaf-179	60	1	gusau journal of accounting	ORG
gujaf-179	60	2	3	CARDINAL
gujaf-179	60	3	3, october	DATE
gujaf-179	60	4	2022	CARDINAL
gujaf-179	60	5	gusau journal of accounting	ORG
gujaf-179	61	1	two	CARDINAL
gujaf-179	61	2	april and october annually	DATE
gujaf-179	62	1	the department of accounting	ORG
gujaf-179	62	2	social sciences	ORG
gujaf-179	62	3	federal university gusau	ORG
gujaf-179	62	4	zamfara state	GPE
gujaf-179	62	5	nigeria	GPE
gujaf-179	62	6	islamic finance	ORG
gujaf-179	62	7	islamic	NORP
gujaf-179	63	1	english	LANGUAGE
gujaf-179	64	1	more than 15	CARDINAL
gujaf-179	64	2	a4	ORG
gujaf-179	64	3	1.5	CARDINAL
gujaf-179	64	4	12	CARDINAL
gujaf-179	65	1	25 percent	PERCENT
gujaf-179	66	1	5000	CARDINAL
gujaf-179	66	2	more than 250	CARDINAL
gujaf-179	66	3	four	CARDINAL
gujaf-179	67	1	apa 7th	PRODUCT
gujaf-179	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-179	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-179	69	2	3	CARDINAL
gujaf-179	69	3	3, october	DATE
gujaf-179	69	4	2022	CARDINAL
gujaf-179	73	1	fcmb	PERSON
gujaf-179	73	2	7278465011	DATE
gujaf-179	73	3	gusau journal of accounting	ORG
gujaf-179	73	4	federal university gusau	ORG
gujaf-179	73	5	zamfara state	GPE
gujaf-179	75	1	+2348069393824	DATE
gujaf-179	75	2	journals.gujaf.com.ng	ORG
gujaf-179	75	3	mailto:05@gmail.com	ORG
gujaf-179	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-179	77	1	3	CARDINAL
gujaf-179	77	2	3, october	DATE
gujaf-179	77	3	2022	CARDINAL
gujaf-179	77	4	nigeria	GPE
gujaf-179	77	5	anas idris abdulwahab	PERSON
gujaf-179	77	6	hussaini bala ph.d	PERSON
gujaf-179	77	7	mansur lubabah kwambo	PERSON
gujaf-179	77	8	ph.d	ORG
gujaf-179	77	9	1	CARDINAL
gujaf-179	77	10	yayuk ngesti	ORG
gujaf-179	77	11	17	CARDINAL
gujaf-179	78	1	musa ibrahim dauda	PERSON
gujaf-179	78	2	ibrahim adagye dauda	PERSON
gujaf-179	78	3	35	CARDINAL
gujaf-179	78	4	nigeria	GPE
gujaf-179	78	5	olabode olutola	PERSON
gujaf-179	78	6	49	DATE
gujaf-179	78	7	nigeria	GPE
gujaf-179	78	8	james terkende	PERSON
gujaf-179	78	9	dele ikese karim 67	PERSON
gujaf-179	78	10	nigeria	GPE
gujaf-179	78	11	kassim busari	PERSON
gujaf-179	78	12	ishaya luka chechet ph.d	PERSON
gujaf-179	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-179	78	14	87	DATE
gujaf-179	79	1	olutimi	PERSON
gujaf-179	79	2	ph.d, &adeboye	ORG
gujaf-179	79	3	emmanuel sanmi	PERSON
gujaf-179	79	4	101	CARDINAL
gujaf-179	79	5	nigeria	GPE
gujaf-179	79	6	mark david kantiyok	PERSON
gujaf-179	79	7	117	CARDINAL
gujaf-179	79	8	3	CARDINAL
gujaf-179	79	9	3, october	DATE
gujaf-179	79	10	2022	CARDINAL
gujaf-179	79	11	nigeria	GPE
gujaf-179	79	12	mary seansu lazarus	PERSON
gujaf-179	79	13	nurradden usman miko ph.d	PERSON
gujaf-179	79	14	ph.d	NORP
gujaf-179	79	15	140	CARDINAL
gujaf-179	79	16	nigeria	GPE
gujaf-179	79	17	ahmad adamu ibrahim	PERSON
gujaf-179	79	18	ahmad rufa’i adamu	PERSON
gujaf-179	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-179	79	20	158	CARDINAL
gujaf-179	79	21	nigerian	NORP
gujaf-179	79	22	ph.d	NORP
gujaf-179	79	23	misbahu	PERSON
gujaf-179	79	24	abubakar muhammad	PERSON
gujaf-179	79	25	175	CARDINAL
gujaf-179	79	26	nigeria	GPE
gujaf-179	79	27	ahmad muhammad ahmad	PERSON
gujaf-179	79	28	shehu usman hassan ph.d	PERSON
gujaf-179	79	29	abubakar abubakar	PERSON
gujaf-179	79	30	192	CARDINAL
gujaf-179	79	31	nigeria	GPE
gujaf-179	79	32	joseph kayode	PERSON
gujaf-179	79	33	joseph adeyinka ph.d	PERSON
gujaf-179	79	34	adewale abass	PERSON
gujaf-179	79	35	kayode ph.d	PERSON
gujaf-179	79	36	205	CARDINAL
gujaf-179	79	37	suleiman ph.	PERSON
gujaf-179	80	1	ph.d	ORG
gujaf-179	80	2	224	CARDINAL
gujaf-179	81	1	3	CARDINAL
gujaf-179	81	2	3, october	DATE
gujaf-179	81	3	2022 35	DATE
gujaf-179	82	1	musa ibrahim dauda	PERSON
gujaf-179	83	1	nigeria	GPE
gujaf-179	83	2	ibrahim adagye dauda	PERSON
gujaf-179	83	3	phd department	ORG
gujaf-179	83	4	isa mustapha agwai	PERSON
gujaf-179	83	5	nasarawa state	ORG
gujaf-179	83	6	nigeria daudaib22@gmail.com	ORG
gujaf-179	85	1	400	CARDINAL
gujaf-179	85	2	nigeria	GPE
gujaf-179	85	3	13	CARDINAL
gujaf-179	88	1	doi.org/10.57233/gujaf	GPE
gujaf-179	89	1	1	CARDINAL
gujaf-179	90	1	hian & e’sah	ORG
gujaf-179	90	2	1998	DATE
gujaf-179	91	1	twenty years ago	DATE
gujaf-179	91	2	mailto:musa.dauda.md@gmail.com mailto:daudaib22@gmail.com gusau journal of accounting	ORG
gujaf-179	92	1	3	CARDINAL
gujaf-179	92	2	3, october	DATE
gujaf-179	92	3	2022 36	DATE
gujaf-179	92	4	2012	DATE
gujaf-179	94	1	first	ORDINAL
gujaf-179	94	2	hian	NORP
gujaf-179	94	3	1998	DATE
gujaf-179	96	1	2015	DATE
gujaf-179	97	1	2009	DATE
gujaf-179	97	2	okoye & okendor	ORG
gujaf-179	97	3	2014	DATE
gujaf-179	100	1	ifrs	PERSON
gujaf-179	100	2	2018	DATE
gujaf-179	100	3	two	CARDINAL
gujaf-179	100	4	2017	DATE
gujaf-179	102	1	rehana	ORG
gujaf-179	102	2	2017	DATE
gujaf-179	104	1	2016	CARDINAL
gujaf-179	105	1	2017	CARDINAL
gujaf-179	105	2	the high gusau journal of accounting	ORG
gujaf-179	106	1	3	CARDINAL
gujaf-179	106	2	3, october	DATE
gujaf-179	106	3	2022	CARDINAL
gujaf-179	106	4	u.s hence	GPE
gujaf-179	108	1	iaasb	ORG
gujaf-179	108	2	sule et al.	PERSON
gujaf-179	108	3	2018	DATE
gujaf-179	109	1	2013	DATE
gujaf-179	109	2	2013	DATE
gujaf-179	110	1	2017	CARDINAL
gujaf-179	117	1	two	CARDINAL
gujaf-179	117	2	three	CARDINAL
gujaf-179	117	3	four	CARDINAL
gujaf-179	117	4	five	CARDINAL
gujaf-179	117	5	six	CARDINAL
gujaf-179	118	1	gusau journal of accounting	ORG
gujaf-179	118	2	3	CARDINAL
gujaf-179	118	3	3, october	DATE
gujaf-179	118	4	2022	CARDINAL
gujaf-179	118	5	38 2	DATE
gujaf-179	119	1	standard (ifrs	ORG
gujaf-179	119	2	the year 2001	DATE
gujaf-179	119	3	international accounting standard board	ORG
gujaf-179	119	4	2013	DATE
gujaf-179	119	5	2008	DATE
gujaf-179	119	6	2014	DATE
gujaf-179	120	1	2014	DATE
gujaf-179	122	1	akinyemi	PERSON
gujaf-179	122	2	2012	DATE
gujaf-179	123	1	fasina	ORG
gujaf-179	123	2	adegbite	ORG
gujaf-179	123	3	2014	DATE
gujaf-179	124	1	2014	DATE
gujaf-179	126	1	nine	CARDINAL
gujaf-179	126	2	9	CARDINAL
gujaf-179	126	3	less than sixteen	CARDINAL
gujaf-179	126	4	16	CARDINAL
gujaf-179	126	5	ten	CARDINAL
gujaf-179	126	6	more than sixteen	CARDINAL
gujaf-179	127	1	3	CARDINAL
gujaf-179	127	2	3, october	DATE
gujaf-179	127	3	2022	CARDINAL
gujaf-179	127	4	at least 60 percent	PERCENT
gujaf-179	128	1	the years	DATE
gujaf-179	129	1	2012	DATE
gujaf-179	129	2	daske & gebhardt	ORG
gujaf-179	129	3	2008	DATE
gujaf-179	129	4	2014	DATE
gujaf-179	134	1	two	CARDINAL
gujaf-179	134	2	3	CARDINAL
gujaf-179	134	3	3, october	DATE
gujaf-179	134	4	2022 40	CARDINAL
gujaf-179	135	1	hua-wei	PERSON
gujaf-179	135	2	2020	DATE
gujaf-179	135	3	china	GPE
gujaf-179	135	4	1,094	CARDINAL
gujaf-179	135	5	shanghai	GPE
gujaf-179	135	6	shenzhen	GPE
gujaf-179	135	7	between the period 2003	DATE
gujaf-179	135	8	2012	DATE
gujaf-179	136	1	china	GPE
gujaf-179	137	1	bernard and	ORG
gujaf-179	137	2	alain	PERSON
gujaf-179	137	3	2018	DATE
gujaf-179	137	4	1,651	CARDINAL
gujaf-179	137	5	swiss	NORP
gujaf-179	137	6	a 15 years	DATE
gujaf-179	140	1	nigeria	GPE
gujaf-179	140	2	2017	CARDINAL
gujaf-179	140	3	adebayo	PERSON
gujaf-179	140	4	sharma	PERSON
gujaf-179	140	5	2017	CARDINAL
gujaf-179	140	6	nigeria	GPE
gujaf-179	140	7	nigeria	GPE
gujaf-179	141	1	abdul malik	PERSON
gujaf-179	141	2	ahmad	PERSON
gujaf-179	141	3	2016	CARDINAL
gujaf-179	143	1	bryce et al	PERSON
gujaf-179	144	1	2015	DATE
gujaf-179	144	2	australian	NORP
gujaf-179	144	3	australian	NORP
gujaf-179	145	1	australian	NORP
gujaf-179	146	1	the australian gusau journal of accounting	ORG
gujaf-179	147	1	3	CARDINAL
gujaf-179	147	2	3, october	DATE
gujaf-179	147	3	2022	CARDINAL
gujaf-179	148	1	aminu	ORG
gujaf-179	148	2	musa	PERSON
gujaf-179	148	3	2020	DATE
gujaf-179	148	4	nigeria	GPE
gujaf-179	148	5	40	CARDINAL
gujaf-179	148	6	nigeria	GPE
gujaf-179	150	1	2015	CARDINAL
gujaf-179	150	2	nigeria	GPE
gujaf-179	150	3	4-year	DATE
gujaf-179	150	4	23	CARDINAL
gujaf-179	150	5	the nigerian stock exchange	ORG
gujaf-179	150	6	pre and post ifrs period using regression analysis	ORG
gujaf-179	152	1	2017	CARDINAL
gujaf-179	152	2	2,479	CARDINAL
gujaf-179	152	3	european	NORP
gujaf-179	154	1	3	CARDINAL
gujaf-179	154	2	2013	DATE
gujaf-179	155	1	2016	DATE
gujaf-179	155	2	400	CARDINAL
gujaf-179	155	3	nigeria	GPE
gujaf-179	156	1	glenn	PERSON
gujaf-179	156	2	1992	DATE
gujaf-179	157	1	only 279	CARDINAL
gujaf-179	157	2	400	CARDINAL
gujaf-179	157	3	approximately 70%	PERCENT
gujaf-179	158	1	5	CARDINAL
gujaf-179	158	2	5	CARDINAL
gujaf-179	158	3	1	CARDINAL
gujaf-179	159	1	3	CARDINAL
gujaf-179	159	2	3, october	DATE
gujaf-179	159	3	2022	CARDINAL
gujaf-179	159	4	42	CARDINAL
gujaf-179	160	1	+ 𝛽0𝑋0	PERSON
gujaf-179	161	1	f(audit	ORDINAL
gujaf-179	161	2	𝑋0	ORG
gujaf-179	165	1	+ +	DATE
gujaf-179	165	2	1	CARDINAL
gujaf-179	168	1	.6501792	PERSON
gujaf-179	170	1	2 .2	MONEY
gujaf-179	170	2	1	CARDINAL
gujaf-179	172	1	279	CARDINAL
gujaf-179	172	2	279	CARDINAL
gujaf-179	172	3	279	CARDINAL
gujaf-179	172	4	13	CARDINAL
gujaf-179	172	5	2022	CARDINAL
gujaf-179	172	6	1	CARDINAL
gujaf-179	172	7	0.63	CARDINAL
gujaf-179	172	8	0.20	CARDINAL
gujaf-179	172	9	1	CARDINAL
gujaf-179	173	1	frq	PERSON
gujaf-179	173	2	0.37	CARDINAL
gujaf-179	173	3	0.53	CARDINAL
gujaf-179	173	4	0.65	CARDINAL
gujaf-179	173	5	frq	PERSON
gujaf-179	174	1	gusau journal of accounting	ORG
gujaf-179	174	2	3	CARDINAL
gujaf-179	174	3	3, october	DATE
gujaf-179	174	4	2022 43	DATE
gujaf-179	175	1	cook-weisberg	PERSON
gujaf-179	175	2	a chi square	FAC
gujaf-179	175	3	1.03	CARDINAL
gujaf-179	175	4	less than 2	CARDINAL
gujaf-179	175	5	0.3094	CARDINAL
gujaf-179	175	6	5%	PERCENT
gujaf-179	176	1	2	CARDINAL
gujaf-179	176	2	1.000	CARDINAL
gujaf-179	176	3	0.348 1.000	CARDINAL
gujaf-179	176	4	0.059	CARDINAL
gujaf-179	176	5	1.000	CARDINAL
gujaf-179	176	6	13	CARDINAL
gujaf-179	176	7	2022	CARDINAL
gujaf-179	176	8	2	CARDINAL
gujaf-179	176	9	less than 0.8	CARDINAL
gujaf-179	177	1	1.0	CARDINAL
gujaf-179	177	2	less than 10	CARDINAL
gujaf-179	178	1	1.51	CARDINAL
gujaf-179	178	2	3	CARDINAL
gujaf-179	178	3	9.21 0.000 frq .284	QUANTITY
gujaf-179	178	4	4.03	CARDINAL
gujaf-179	178	5	0.125	CARDINAL
gujaf-179	178	6	0.116	CARDINAL
gujaf-179	178	7	0.186	CARDINAL
gujaf-179	178	8	13.10	CARDINAL
gujaf-179	179	1	13	CARDINAL
gujaf-179	179	2	2022	CARDINAL
gujaf-179	179	3	3	CARDINAL
gujaf-179	179	4	3, october	DATE
gujaf-179	179	5	2022 44	DATE
gujaf-179	179	6	3	CARDINAL
gujaf-179	179	7	frq	PERSON
gujaf-179	180	1	aeg	GPE
gujaf-179	180	2	12.51%	PERCENT
gujaf-179	180	3	0.1251	CARDINAL
gujaf-179	180	4	3	CARDINAL
gujaf-179	180	5	275	CARDINAL
gujaf-179	180	6	13.10	CARDINAL
gujaf-179	180	7	5%	PERCENT
gujaf-179	181	1	5%	PERCENT
gujaf-179	181	2	three	CARDINAL
gujaf-179	181	3	frq	PERSON
gujaf-179	181	4	5 percent	PERCENT
gujaf-179	181	5	0.000	CARDINAL
gujaf-179	181	6	0.016	CARDINAL
gujaf-179	181	7	frq	PERSON
gujaf-179	182	1	frq	PERSON
gujaf-179	182	2	1%	PERCENT
gujaf-179	182	3	0.82%	PERCENT
gujaf-179	183	1	5	CARDINAL
gujaf-179	186	1	gusau journal of accounting	ORG
gujaf-179	186	2	3	CARDINAL
gujaf-179	186	3	3, october	DATE
gujaf-179	186	4	2022 45	DATE
gujaf-179	193	1	s.o.	GPE
gujaf-179	193	2	& ahmad	PERSON
gujaf-179	193	3	a.c.	GPE
gujaf-179	194	1	2016	CARDINAL
gujaf-179	195	1	nigeria	GPE
gujaf-179	196	1	2	CARDINAL
gujaf-179	196	2	50-63	CARDINAL
gujaf-179	197	1	aderin	PERSON
gujaf-179	197	2	a., & otakefe	ORG
gujaf-179	197	3	j.p.	GPE
gujaf-179	197	4	2015	CARDINAL
gujaf-179	198	1	nigeria	GPE
gujaf-179	199	1	journal of science and technology	ORG
gujaf-179	199	2	35(3	CARDINAL
gujaf-179	199	3	73	CARDINAL
gujaf-179	200	1	adwan	PERSON
gujaf-179	200	2	s.	PERSON
gujaf-179	200	3	2016	DATE
gujaf-179	201	1	european	NORP
gujaf-179	201	2	essex business school	ORG
gujaf-179	201	3	university of essex, england	ORG
gujaf-179	202	1	j.a.	GPE
gujaf-179	202	2	k.s.	GPE
gujaf-179	203	1	2013	DATE
gujaf-179	204	1	nigeria	GPE
gujaf-179	205	1	research journal of finance	ORG
gujaf-179	205	2	4(7	CARDINAL
gujaf-179	205	3	191	CARDINAL
gujaf-179	205	4	198	CARDINAL
gujaf-179	206	1	http://repository.essex.ac.uk/18286/1 http://www.iiste.org/ gusau journal	PERSON
gujaf-179	206	2	3	CARDINAL
gujaf-179	206	3	3, october	DATE
gujaf-179	206	4	2022	CARDINAL
gujaf-179	206	5	b.k.	GPE
gujaf-179	207	1	2013	DATE
gujaf-179	208	1	ghana	GPE
gujaf-179	209	1	international journal of accounting	ORG
gujaf-179	209	2	3(2	CARDINAL
gujaf-179	210	1	10.5296	CARDINAL
gujaf-179	210	2	onobi	ORG
gujaf-179	210	3	s.d.	GPE
gujaf-179	210	4	a.	PERSON
gujaf-179	210	5	2017	CARDINAL
gujaf-179	211	1	nigeria	GPE
gujaf-179	212	1	european journal of accounting	ORG
gujaf-179	212	2	5(6	CARDINAL
gujaf-179	212	3	77	CARDINAL
gujaf-179	212	4	87	DATE
gujaf-179	214	1	akinyemi	PERSON
gujaf-179	214	2	o.a.	PERSON
gujaf-179	214	3	2012	DATE
gujaf-179	215	1	nigeria	GPE
gujaf-179	217	1	vaasa university of applied sciences	ORG
gujaf-179	217	2	finland	GPE
gujaf-179	218	1	aminu, a., & musa	ORG
gujaf-179	218	2	y.a.	GPE
gujaf-179	218	3	2020	DATE
gujaf-179	219	1	nigeria	GPE
gujaf-179	220	1	islamic university multidisciplinary journal	ORG
gujaf-179	220	2	7(1	CARDINAL
gujaf-179	220	3	83	CARDINAL
gujaf-179	220	4	89	CARDINAL
gujaf-179	221	1	e. d.	PERSON
gujaf-179	221	2	2013	DATE
gujaf-179	222	1	indonesia	GPE
gujaf-179	223	1	4(19	CARDINAL
gujaf-179	223	2	200	CARDINAL
gujaf-179	224	1	k.k.	PERSON
gujaf-179	224	2	2014	DATE
gujaf-179	226	1	journal of accounting & marketing	ORG
gujaf-179	226	2	3(1	CARDINAL
gujaf-179	226	3	1-4	CARDINAL
gujaf-179	227	1	bernard, r., & alain	PERSON
gujaf-179	227	2	2018	DATE
gujaf-179	228	1	switzerland	GPE
gujaf-179	229	1	international journal of auditing	ORG
gujaf-179	229	2	22(3	CARDINAL
gujaf-179	230	1	m., ali	PERSON
gujaf-179	230	2	m.j.	GPE
gujaf-179	230	3	2015	CARDINAL
gujaf-179	231	1	australia	GPE
gujaf-179	232	1	pacific-basin	LOC
gujaf-179	232	2	35	CARDINAL
gujaf-179	232	3	163	CARDINAL
gujaf-179	233	1	cohen	PERSON
gujaf-179	233	2	m.f.	GPE
gujaf-179	233	3	1977	DATE
gujaf-179	235	1	the american institute of certified	ORG
gujaf-179	236	1	http://egrove.olemiss.edu/aicpa_assoc	GPE
gujaf-179	236	2	daske	GPE
gujaf-179	236	3	h., & gebhardt	ORG
gujaf-179	236	4	2008	DATE
gujaf-179	238	1	abacus	GPE
gujaf-179	238	2	42(3‐4	CARDINAL
gujaf-179	238	3	461	CARDINAL
gujaf-179	239	1	doi:10.1111/j.14676281.2006.00211.x	ORG
gujaf-179	239	2	r.a.	PERSON
gujaf-179	239	3	2018	DATE
gujaf-179	240	1	nigeria	GPE
gujaf-179	242	1	3	CARDINAL
gujaf-179	242	2	3, october	DATE
gujaf-179	242	3	2022	CARDINAL
gujaf-179	242	4	47	CARDINAL
gujaf-179	242	5	2(5	CARDINAL
gujaf-179	243	1	fasina	GPE
gujaf-179	243	2	h.t.	GPE
gujaf-179	244	1	t.a.	PERSON
gujaf-179	244	2	2014	DATE
gujaf-179	245	1	nigeria	GPE
gujaf-179	246	1	acrhives of business research	ORG
gujaf-179	246	2	2(2	CARDINAL
gujaf-179	246	3	1	CARDINAL
gujaf-179	247	1	j. (2017	ORG
gujaf-179	248	1	ifrs	PERSON
gujaf-179	249	1	radboud university	ORG
gujaf-179	249	2	netherlands	GPE
gujaf-179	250	1	tahoun,	GPE
gujaf-179	250	2	a., & wang	ORG
gujaf-179	250	3	2018	DATE
gujaf-179	252	1	accountingresearch	ORG
gujaf-179	252	2	617671	DATE
gujaf-179	253	1	hian	NORP
gujaf-179	253	2	c.k.	GPE
gujaf-179	253	3	w.	PERSON
gujaf-179	253	4	1998	DATE
gujaf-179	255	1	13(3	CARDINAL
gujaf-179	255	2	147–154	CARDINAL
gujaf-179	255	3	doi:10.1108/02686909810208038 julio-cesar, a.	PERSON
gujaf-179	255	4	f.c.	PERSON
gujaf-179	255	5	s.t.	PERSON
gujaf-179	256	1	2017	CARDINAL
gujaf-179	257	1	brazil	GPE
gujaf-179	258	1	international journal of economics	ORG
gujaf-179	258	2	9(5	CARDINAL
gujaf-179	260	1	m. (2008	PERSON
gujaf-179	261	1	the johannesburg securities exchange	ORG
gujaf-179	262	1	asian	NORP
gujaf-179	262	2	1(1	CARDINAL
gujaf-179	262	3	84	CARDINAL
gujaf-179	263	1	ndubuisi	ORG
gujaf-179	263	2	2014	DATE
gujaf-179	264	1	nigeria	GPE
gujaf-179	264	2	university of lagos	ORG
gujaf-179	264	3	nigeria	GPE
gujaf-179	265	1	ndukwe	PERSON
gujaf-179	265	2	2015	CARDINAL
gujaf-179	268	1	3(3	CARDINAL
gujaf-179	268	2	23 31	DATE
gujaf-179	269	1	t.s.	GPE
gujaf-179	269	2	joseph	PERSON
gujaf-179	269	3	b.h.	GPE
gujaf-179	270	1	2016	CARDINAL
gujaf-179	272	1	c., & otalor	ORG
gujaf-179	272	2	j.i.	GPE
gujaf-179	272	3	2013	DATE
gujaf-179	274	1	4	CARDINAL
gujaf-179	274	2	2	CARDINAL
gujaf-179	274	3	43	CARDINAL
gujaf-179	275	1	p.c.	GPE
gujaf-179	275	2	2014	DATE
gujaf-179	276	1	nigeria	GPE
gujaf-179	277	1	https://doi.org/10.5539/ijef.v9n5p44 gusau journal of accounting	ORG
gujaf-179	277	2	3	CARDINAL
gujaf-179	277	3	3, october	DATE
gujaf-179	277	4	2022	CARDINAL
gujaf-179	277	5	48	CARDINAL
gujaf-179	277	6	2(1	CARDINAL
gujaf-179	277	7	53	CARDINAL
gujaf-179	277	8	63	DATE
gujaf-179	278	1	a., & leyira	ORG
gujaf-179	278	2	2012	DATE
gujaf-179	280	1	international journal of development and management	ORG
gujaf-179	280	2	injodemar	GPE
gujaf-179	280	3	7	CARDINAL
gujaf-179	280	4	j.k.	PERSON
gujaf-179	280	5	2005	DATE
gujaf-179	282	1	rehana	ORG
gujaf-179	282	2	i.	PERSON
gujaf-179	282	3	2017	CARDINAL
gujaf-179	284	1	6(5	CARDINAL
gujaf-179	284	2	15	CARDINAL
gujaf-179	285	1	https://www.ijesi.org sule	PERSON
gujaf-179	285	2	s., yusof	PERSON
gujaf-179	285	3	n.z.	GPE
gujaf-179	285	4	2018	DATE
gujaf-179	286	1	700	CARDINAL
gujaf-179	286	2	nigeria	GPE
gujaf-179	287	1	advance research journal	ORG
gujaf-179	287	2	50-54	CARDINAL
gujaf-179	288	1	h.l.	GPE
gujaf-179	288	2	m.a.	PERSON
gujaf-179	288	3	2009	DATE
gujaf-179	290	1	indonesian	NORP
gujaf-179	290	2	8(1	CARDINAL
gujaf-179	291	1	1	CARDINAL
gujaf-179	291	2	19	CARDINAL
gujaf-179	291	3	l.t.	GPE
gujaf-179	291	4	hua-wei	PERSON
gujaf-179	291	5	2020	DATE
gujaf-179	292	1	china	GPE
gujaf-179	293	1	pacific basin financial markets	ORG
gujaf-179	293	2	1-21	DATE
gujaf-179	295	1	3	CARDINAL
gujaf-179	295	2	3, october	DATE
gujaf-179	295	3	2022	CARDINAL