id	sid	eid	entity	type
gujaf-184	1	1	gusau journal of accounting	ORG
gujaf-184	1	2	3	CARDINAL
gujaf-184	1	3	3, october	DATE
gujaf-184	1	4	2022	CARDINAL
gujaf-184	1	5	3	CARDINAL
gujaf-184	1	6	3, october	DATE
gujaf-184	1	7	2022	CARDINAL
gujaf-184	1	8	2756-665x	CARDINAL
gujaf-184	1	9	social sciences	ORG
gujaf-184	1	10	federal university gusau	ORG
gujaf-184	1	11	zamfara state	GPE
gujaf-184	1	12	gusau journal of accounting	ORG
gujaf-184	1	13	3	CARDINAL
gujaf-184	1	14	3, october	DATE
gujaf-184	1	15	2022 ii	CARDINAL
gujaf-184	2	1	3	CARDINAL
gujaf-184	2	2	3 october	DATE
gujaf-184	2	3	2022	CARDINAL
gujaf-184	2	4	2756-665x	CARDINAL
gujaf-184	2	5	social sciences	ORG
gujaf-184	2	6	federal university gusau	ORG
gujaf-184	2	7	zamfara state	GPE
gujaf-184	3	1	ahmadu bello university press limited	ORG
gujaf-184	3	2	zaria kaduna	PERSON
gujaf-184	3	3	nigeria	GPE
gujaf-184	4	1	08065949711	CARDINAL
gujaf-184	4	2	069-879121	CARDINAL
gujaf-184	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-184	5	2	3	CARDINAL
gujaf-184	5	3	3, october	DATE
gujaf-184	5	4	2022	CARDINAL
gujaf-184	5	5	shehu usman hassan department	PERSON
gujaf-184	6	1	muhammad mustapha	PERSON
gujaf-184	6	2	ahmadu bello university	ORG
gujaf-184	6	3	zaria	PERSON
gujaf-184	6	4	kaduna state	GPE
gujaf-184	7	1	umar farouk	PERSON
gujaf-184	7	2	federal university gusau	ORG
gujaf-184	7	3	zamfara state	GPE
gujaf-184	8	1	modu kumshe department of accounting	ORG
gujaf-184	8	2	university of maiduguri	ORG
gujaf-184	8	3	borno	GPE
gujaf-184	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-184	9	2	paul university	ORG
gujaf-184	10	1	prof kabir tahir hamid	PERSON
gujaf-184	10	2	bayero university	ORG
gujaf-184	10	3	kano	ORG
gujaf-184	11	1	prof	PERSON
gujaf-184	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-184	12	2	university of jos	ORG
gujaf-184	13	1	clifford ofurum department of accounting	ORG
gujaf-184	13	2	university of portharcourt	ORG
gujaf-184	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-184	15	2	ahmadu bello university	ORG
gujaf-184	15	3	zaria	PERSON
gujaf-184	16	1	prof	PERSON
gujaf-184	17	1	yusuf	PERSON
gujaf-184	18	1	b. rahman	PERSON
gujaf-184	18	2	lagos state university	ORG
gujaf-184	18	3	lagos stat gusau journal of accounting	ORG
gujaf-184	19	1	3	CARDINAL
gujaf-184	19	2	3, october	DATE
gujaf-184	19	3	2022	CARDINAL
gujaf-184	20	1	suleiman a. s. aruwa	PERSON
gujaf-184	20	2	nasarawa state university	ORG
gujaf-184	20	3	keffi	GPE
gujaf-184	22	1	muhammad junaidu	PERSON
gujaf-184	22	2	kurawa department of accounting	ORG
gujaf-184	22	3	university kano	ORG
gujaf-184	24	1	muhammad habibu sabari department	PERSON
gujaf-184	24	2	ahmadu bello university	ORG
gujaf-184	24	3	zaria	PERSON
gujaf-184	24	4	prof	PERSON
gujaf-184	25	1	okpanachi joshua department of accounting	ORG
gujaf-184	25	2	nigerian defence academy	ORG
gujaf-184	25	3	kaduna	GPE
gujaf-184	26	1	hassan ibrahim department	PERSON
gujaf-184	26	2	ibb university	ORG
gujaf-184	26	3	niger state	GPE
gujaf-184	27	1	prof	PERSON
gujaf-184	28	1	mary okwo department of accounting	ORG
gujaf-184	28	2	enugu state university of science and technology	ORG
gujaf-184	30	1	muhammad aminu	PERSON
gujaf-184	30	2	bayero university	ORG
gujaf-184	30	3	kano	ORG
gujaf-184	31	1	prof	PERSON
gujaf-184	32	1	ahmadu bello department of accounting	ORG
gujaf-184	32	2	ahmadu bello university	ORG
gujaf-184	32	3	zaria	PERSON
gujaf-184	33	1	prof	PERSON
gujaf-184	34	1	musa yelwa abubakar department	PERSON
gujaf-184	34	2	usmanu danfodiyo university	ORG
gujaf-184	34	3	sokoto state	ORG
gujaf-184	35	1	prof	ORG
gujaf-184	36	1	salisu abubakar department of accounting	ORG
gujaf-184	36	2	ahmadu bello university	ORG
gujaf-184	36	3	zaria	PERSON
gujaf-184	36	4	kaduna state	GPE
gujaf-184	37	1	isaq	PERSON
gujaf-184	37	2	samaila department of accounting	ORG
gujaf-184	37	3	bayero university	ORG
gujaf-184	38	1	prof	PERSON
gujaf-184	39	1	fatima	PERSON
gujaf-184	39	2	university of maiduguri	ORG
gujaf-184	39	3	borno state	ORG
gujaf-184	40	1	gusau journal of accounting	ORG
gujaf-184	40	2	3	CARDINAL
gujaf-184	40	3	3, october	DATE
gujaf-184	40	4	2022	CARDINAL
gujaf-184	40	5	sunusi sa'ad	PERSON
gujaf-184	40	6	dutse	GPE
gujaf-184	40	7	jigawa state	GPE
gujaf-184	41	1	nasiru a. ka’oje	PERSON
gujaf-184	41	2	usmanu danfodiyo university	ORG
gujaf-184	41	3	sokoto	PERSON
gujaf-184	42	1	aminu abdullahi department of accounting	ORG
gujaf-184	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-184	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-184	43	2	nigerian defence academy	ORG
gujaf-184	43	3	kaduna state	GPE
gujaf-184	44	1	dr.	PERSON
gujaf-184	44	2	saidu adamu department of accounting	ORG
gujaf-184	45	1	dr.	PERSON
gujaf-184	45	2	nasiru yunusa department	PERSON
gujaf-184	45	3	ahmadu bello university	ORG
gujaf-184	45	4	zaria	PERSON
gujaf-184	46	1	aisha	PERSON
gujaf-184	46	2	muhammad department	PERSON
gujaf-184	46	3	ahmadu bello university	ORG
gujaf-184	46	4	zaria	PERSON
gujaf-184	47	1	lawal muhammad	PERSON
gujaf-184	47	2	ahmadu bello university	ORG
gujaf-184	47	3	zaria	PERSON
gujaf-184	48	1	farouk	PERSON
gujaf-184	48	2	american university of nigeria	ORG
gujaf-184	48	3	yola	ORG
gujaf-184	49	1	bashir umar farouk	PERSON
gujaf-184	49	2	federal university gusau	ORG
gujaf-184	49	3	zamfara state	GPE
gujaf-184	50	1	dr emmanuel omokhuale department	PERSON
gujaf-184	50	2	federal university gusau	ORG
gujaf-184	51	1	state gusau journal of accounting	ORG
gujaf-184	51	2	3	CARDINAL
gujaf-184	51	3	3, october	DATE
gujaf-184	51	4	2022	CARDINAL
gujaf-184	51	5	vi advisory board	ORG
gujaf-184	52	1	kabiru isah	PERSON
gujaf-184	52	2	bayero university kano	ORG
gujaf-184	53	1	bashir	PERSON
gujaf-184	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-184	53	3	sokoto state	ORG
gujaf-184	55	1	muhammad tanko	PERSON
gujaf-184	55	2	kaduna state university	ORG
gujaf-184	55	3	kaduna	GPE
gujaf-184	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-184	56	2	sokoto state	ORG
gujaf-184	58	1	aliyu sulaiman kantudu	PERSON
gujaf-184	58	2	university kano	ORG
gujaf-184	59	1	usman muhammad adam	PERSON
gujaf-184	59	2	federal university gusau	ORG
gujaf-184	59	3	zamfara state	GPE
gujaf-184	60	1	gusau journal of accounting	ORG
gujaf-184	60	2	3	CARDINAL
gujaf-184	60	3	3, october	DATE
gujaf-184	60	4	2022	CARDINAL
gujaf-184	60	5	gusau journal of accounting	ORG
gujaf-184	61	1	two	CARDINAL
gujaf-184	61	2	april and october annually	DATE
gujaf-184	62	1	the department of accounting	ORG
gujaf-184	62	2	social sciences	ORG
gujaf-184	62	3	federal university gusau	ORG
gujaf-184	62	4	zamfara state	GPE
gujaf-184	62	5	nigeria	GPE
gujaf-184	62	6	islamic finance	ORG
gujaf-184	62	7	islamic	NORP
gujaf-184	63	1	english	LANGUAGE
gujaf-184	64	1	more than 15	CARDINAL
gujaf-184	64	2	a4	ORG
gujaf-184	64	3	1.5	CARDINAL
gujaf-184	64	4	12	CARDINAL
gujaf-184	65	1	25 percent	PERCENT
gujaf-184	66	1	5000	CARDINAL
gujaf-184	66	2	more than 250	CARDINAL
gujaf-184	66	3	four	CARDINAL
gujaf-184	67	1	apa 7th	PRODUCT
gujaf-184	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-184	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-184	69	2	3	CARDINAL
gujaf-184	69	3	3, october	DATE
gujaf-184	69	4	2022	CARDINAL
gujaf-184	73	1	fcmb	PERSON
gujaf-184	73	2	7278465011	DATE
gujaf-184	73	3	gusau journal of accounting	ORG
gujaf-184	73	4	federal university gusau	ORG
gujaf-184	73	5	zamfara state	GPE
gujaf-184	75	1	+2348069393824	DATE
gujaf-184	75	2	journals.gujaf.com.ng	ORG
gujaf-184	75	3	mailto:05@gmail.com	ORG
gujaf-184	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-184	77	1	3	CARDINAL
gujaf-184	77	2	3, october	DATE
gujaf-184	77	3	2022	CARDINAL
gujaf-184	77	4	nigeria	GPE
gujaf-184	77	5	anas idris abdulwahab	PERSON
gujaf-184	77	6	hussaini bala ph.d	PERSON
gujaf-184	77	7	mansur lubabah kwambo	PERSON
gujaf-184	77	8	ph.d	ORG
gujaf-184	77	9	1	CARDINAL
gujaf-184	77	10	yayuk ngesti	ORG
gujaf-184	77	11	17	CARDINAL
gujaf-184	78	1	musa ibrahim dauda	PERSON
gujaf-184	78	2	ibrahim adagye dauda	PERSON
gujaf-184	78	3	35	CARDINAL
gujaf-184	78	4	nigeria	GPE
gujaf-184	78	5	olabode olutola	PERSON
gujaf-184	78	6	49	DATE
gujaf-184	78	7	nigeria	GPE
gujaf-184	78	8	james terkende	PERSON
gujaf-184	78	9	dele ikese karim 67	PERSON
gujaf-184	78	10	nigeria	GPE
gujaf-184	78	11	kassim busari	PERSON
gujaf-184	78	12	ishaya luka chechet ph.d	PERSON
gujaf-184	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-184	78	14	87	DATE
gujaf-184	79	1	olutimi	PERSON
gujaf-184	79	2	ph.d, &adeboye	ORG
gujaf-184	79	3	emmanuel sanmi	PERSON
gujaf-184	79	4	101	CARDINAL
gujaf-184	79	5	nigeria	GPE
gujaf-184	79	6	mark david kantiyok	PERSON
gujaf-184	79	7	117	CARDINAL
gujaf-184	79	8	3	CARDINAL
gujaf-184	79	9	3, october	DATE
gujaf-184	79	10	2022	CARDINAL
gujaf-184	79	11	nigeria	GPE
gujaf-184	79	12	mary seansu lazarus	PERSON
gujaf-184	79	13	nurradden usman miko ph.d	PERSON
gujaf-184	79	14	ph.d	NORP
gujaf-184	79	15	140	CARDINAL
gujaf-184	79	16	nigeria	GPE
gujaf-184	79	17	ahmad adamu ibrahim	PERSON
gujaf-184	79	18	ahmad rufa’i adamu	PERSON
gujaf-184	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-184	79	20	158	CARDINAL
gujaf-184	79	21	nigerian	NORP
gujaf-184	79	22	ph.d	NORP
gujaf-184	79	23	misbahu	PERSON
gujaf-184	79	24	abubakar muhammad	PERSON
gujaf-184	79	25	175	CARDINAL
gujaf-184	79	26	nigeria	GPE
gujaf-184	79	27	ahmad muhammad ahmad	PERSON
gujaf-184	79	28	shehu usman hassan ph.d	PERSON
gujaf-184	79	29	abubakar abubakar	PERSON
gujaf-184	79	30	192	CARDINAL
gujaf-184	79	31	nigeria	GPE
gujaf-184	79	32	joseph kayode	PERSON
gujaf-184	79	33	joseph adeyinka ph.d	PERSON
gujaf-184	79	34	adewale abass	PERSON
gujaf-184	79	35	kayode ph.d	PERSON
gujaf-184	79	36	205	CARDINAL
gujaf-184	79	37	suleiman ph.	PERSON
gujaf-184	80	1	ph.d	ORG
gujaf-184	80	2	224	CARDINAL
gujaf-184	81	1	3	CARDINAL
gujaf-184	81	2	3, october	DATE
gujaf-184	81	3	2022	CARDINAL
gujaf-184	81	4	117	CARDINAL
gujaf-184	81	5	nigeria	GPE
gujaf-184	81	6	nuhu bamalli polytechnic	ORG
gujaf-184	81	7	zaria	PERSON
gujaf-184	82	1	mark david kantiyok	PERSON
gujaf-184	82	2	nuhu bamalli polytechnic	ORG
gujaf-184	82	3	zaria	PERSON
gujaf-184	83	1	nigerian	NORP
gujaf-184	83	2	2012	DATE
gujaf-184	83	3	2021	CARDINAL
gujaf-184	84	1	secondary	ORDINAL
gujaf-184	84	2	ols multiple	ORG
gujaf-184	88	1	https://doi.org/10.57233/gujaf	GPE
gujaf-184	89	1	1	CARDINAL
gujaf-184	89	2	one	CARDINAL
gujaf-184	91	1	embele & saidu	ORG
gujaf-184	91	2	2018	DATE
gujaf-184	93	1	https://doi.org/10.57233/gujaf.%20v3i3.184	PERSON
gujaf-184	93	2	3	CARDINAL
gujaf-184	93	3	3, october	DATE
gujaf-184	93	4	2022	CARDINAL
gujaf-184	93	5	118	MONEY
gujaf-184	93	6	junaidu &	ORG
gujaf-184	93	7	2014	DATE
gujaf-184	94	1	annual	DATE
gujaf-184	94	2	each financial year	DATE
gujaf-184	96	1	mehdi, yasser	ORG
gujaf-184	96	2	ahmad	PERSON
gujaf-184	96	3	2021	DATE
gujaf-184	97	1	2021	CARDINAL
gujaf-184	98	1	al, 2018	ORG
gujaf-184	99	1	enron	ORG
gujaf-184	99	2	tyco	ORG
gujaf-184	99	3	xerox	ORG
gujaf-184	99	4	worldcom	ORG
gujaf-184	99	5	oceanic bank plc	ORG
gujaf-184	99	6	nigeria	GPE
gujaf-184	102	1	germany	GPE
gujaf-184	102	2	2020	DATE
gujaf-184	102	3	2018	DATE
gujaf-184	102	4	british	NORP
gujaf-184	102	5	2017	DATE
gujaf-184	102	6	tesco	ORG
gujaf-184	102	7	banco espirito	ORG
gujaf-184	102	8	portugal	GPE
gujaf-184	102	9	2014	DATE
gujaf-184	102	10	2021	CARDINAL
gujaf-184	102	11	2013	DATE
gujaf-184	103	1	billions of dollars	MONEY
gujaf-184	103	2	uk	GPE
gujaf-184	103	3	2018	DATE
gujaf-184	105	1	otunsanya & uadiale	ORG
gujaf-184	105	2	2014	DATE
gujaf-184	107	1	mehdi et al 2021	PERSON
gujaf-184	107	2	aifu, musa & gold 2020 & kibiya	ORG
gujaf-184	107	3	ahmad & amran 2016	ORG
gujaf-184	108	1	mohammed	PERSON
gujaf-184	108	2	2019	DATE
gujaf-184	109	1	gusau journal of accounting	ORG
gujaf-184	109	2	3	CARDINAL
gujaf-184	109	3	3, october	DATE
gujaf-184	109	4	2022	CARDINAL
gujaf-184	109	5	119	CARDINAL
gujaf-184	109	6	chikwuani & ugwoke	ORG
gujaf-184	109	7	2019	DATE
gujaf-184	110	1	2017	DATE
gujaf-184	110	2	kantudu & samaila 2015	ORG
gujaf-184	110	3	hussaini & gugong 2015	ORG
gujaf-184	110	4	2013	DATE
gujaf-184	110	5	abdulkadir & noor 2013	ORG
gujaf-184	110	6	shehu & ahmad 2013	ORG
gujaf-184	110	7	shehu & abubakar 2012	ORG
gujaf-184	110	8	2011	DATE
gujaf-184	112	1	shehu & ahmad	ORG
gujaf-184	112	2	2013	DATE
gujaf-184	112	3	2013	DATE
gujaf-184	115	1	section three	LAW
gujaf-184	115	2	five	CARDINAL
gujaf-184	116	1	2	CARDINAL
gujaf-184	116	2	2.1	CARDINAL
gujaf-184	118	1	almagtari	NORP
gujaf-184	118	2	farhan	PERSON
gujaf-184	118	3	al-homaidi	PERSON
gujaf-184	118	4	2020	DATE
gujaf-184	118	5	ahmad & amran 2016	ORG
gujaf-184	118	6	paul & simon 2014	ORG
gujaf-184	119	1	3	CARDINAL
gujaf-184	119	2	3, october	DATE
gujaf-184	119	3	2022	CARDINAL
gujaf-184	119	4	120	PRODUCT
gujaf-184	120	1	akeju & babatunde	ORG
gujaf-184	120	2	2017	DATE
gujaf-184	120	3	akinleye & aduwo	ORG
gujaf-184	120	4	2019	DATE
gujaf-184	122	1	2014	DATE
gujaf-184	122	2	jordanian	NORP
gujaf-184	123	1	cadez	PERSON
gujaf-184	123	2	2017	DATE
gujaf-184	124	1	bradbury	GPE
gujaf-184	124	2	2006	DATE
gujaf-184	126	1	al-ajmi	ORG
gujaf-184	126	2	2019	DATE
gujaf-184	126	3	gulf	LOC
gujaf-184	127	1	davidson	PERSON
gujaf-184	127	2	goodwin-stewart	PERSON
gujaf-184	127	3	kent (	ORG
gujaf-184	127	4	2005	DATE
gujaf-184	127	5	a particular financial year	DATE
gujaf-184	128	1	jordanian	NORP
gujaf-184	128	2	mohammad	PERSON
gujaf-184	128	3	2019	DATE
gujaf-184	128	4	ten years	DATE
gujaf-184	129	1	jordanian	NORP
gujaf-184	130	1	ibrahim	PERSON
gujaf-184	130	2	2019	DATE
gujaf-184	130	3	2019	DATE
gujaf-184	131	1	2008	DATE
gujaf-184	131	2	the period of	DATE
gujaf-184	131	3	seven years	DATE
gujaf-184	133	1	vietnam	GPE
gujaf-184	133	2	2021	CARDINAL
gujaf-184	133	3	dhaliwal et al	PERSON
gujaf-184	133	4	2008	DATE
gujaf-184	133	5	3	CARDINAL
gujaf-184	133	6	3, october	DATE
gujaf-184	133	7	2022	CARDINAL
gujaf-184	133	8	121	MONEY
gujaf-184	135	1	2021	CARDINAL
gujaf-184	135	2	iyafekhe	PERSON
gujaf-184	135	3	2017	CARDINAL
gujaf-184	135	4	2016	DATE
gujaf-184	135	5	2016	DATE
gujaf-184	136	1	2014	DATE
gujaf-184	136	2	nigerian	NORP
gujaf-184	139	1	eyenubo	PERSON
gujaf-184	139	2	mohammed	PERSON
gujaf-184	139	3	ali	PERSON
gujaf-184	139	4	2017	DATE
gujaf-184	139	5	nigeria stock exchange	ORG
gujaf-184	139	6	the period of ten years	DATE
gujaf-184	141	1	the nigerian stock exchange	ORG
gujaf-184	141	2	eze	ORG
gujaf-184	141	3	2020	DATE
gujaf-184	142	1	amina	PERSON
gujaf-184	142	2	hassouna	PERSON
gujaf-184	142	3	2018	DATE
gujaf-184	143	1	mohd	PERSON
gujaf-184	143	2	waleed	PERSON
gujaf-184	143	3	2020	DATE
gujaf-184	143	4	indian	NORP
gujaf-184	144	1	karmudiandri	PERSON
gujaf-184	144	2	2020	DATE
gujaf-184	144	3	2020	DATE
gujaf-184	145	1	fung	PERSON
gujaf-184	145	2	rui	PERSON
gujaf-184	145	3	2007	DATE
gujaf-184	145	4	hamdan	PERSON
gujaf-184	145	5	2013	DATE
gujaf-184	147	1	2021	CARDINAL
gujaf-184	147	2	eze & nkak	ORG
gujaf-184	147	3	2020	DATE
gujaf-184	149	1	xie	PERSON
gujaf-184	149	2	wallace	PERSON
gujaf-184	149	3	peter	PERSON
gujaf-184	149	4	2003	DATE
gujaf-184	152	1	gusau journal of accounting	ORG
gujaf-184	152	2	3	CARDINAL
gujaf-184	152	3	3, october	DATE
gujaf-184	152	4	2022	CARDINAL
gujaf-184	152	5	122 ilona	QUANTITY
gujaf-184	152	6	2019	DATE
gujaf-184	153	1	mehdi et al 2021	PERSON
gujaf-184	153	2	umobong &	ORG
gujaf-184	153	3	2017	CARDINAL
gujaf-184	153	4	thomas, marjorie & frances 2019,	ORG
gujaf-184	153	5	tran	PERSON
gujaf-184	153	6	hassan & houston 2020	ORG
gujaf-184	153	7	spathis 2002	DATE
gujaf-184	153	8	sharma & kuang 2013	ORG
gujaf-184	154	1	saftiana	ORG
gujaf-184	154	2	mukhtaruddin	ORG
gujaf-184	154	3	putri	PERSON
gujaf-184	154	4	2017	CARDINAL
gujaf-184	156	1	robinson	PERSON
gujaf-184	156	2	owens-jackson	PERSON
gujaf-184	156	3	2009	DATE
gujaf-184	156	4	piot	PERSON
gujaf-184	156	5	2007	DATE
gujaf-184	157	1	2.2	CARDINAL
gujaf-184	157	2	eze &	ORG
gujaf-184	157	3	2020	DATE
gujaf-184	157	4	zandi & abdullahi 2019	ORG
gujaf-184	157	5	mohammed &	ORG
gujaf-184	157	6	2019	DATE
gujaf-184	158	1	cadez	PERSON
gujaf-184	158	2	2017	DATE
gujaf-184	158	3	2015	DATE
gujaf-184	158	4	gugong	PERSON
gujaf-184	158	5	2015	DATE
gujaf-184	159	1	pakistanian	NORP
gujaf-184	159	2	wahid, anjum	ORG
gujaf-184	159	3	shahid	PERSON
gujaf-184	159	4	2018	DATE
gujaf-184	161	1	mohammed	PERSON
gujaf-184	161	2	yousef	PERSON
gujaf-184	161	3	mahmoud	PERSON
gujaf-184	161	4	2020	DATE
gujaf-184	164	1	financial gusau journal of accounting	ORG
gujaf-184	165	1	3	CARDINAL
gujaf-184	165	2	3, october	DATE
gujaf-184	165	3	2022	CARDINAL
gujaf-184	168	1	ho2	ORG
gujaf-184	168	2	ho5	PERSON
gujaf-184	169	1	3	CARDINAL
gujaf-184	169	2	farouk	PERSON
gujaf-184	169	3	2014	DATE
gujaf-184	170	1	two	CARDINAL
gujaf-184	172	1	fourteen	CARDINAL
gujaf-184	172	2	dmbs	ORG
gujaf-184	172	3	the nigerian exchange	ORG
gujaf-184	172	4	ten years	DATE
gujaf-184	172	5	2012-2021	DATE
gujaf-184	173	1	jaiz bank plc	ORG
gujaf-184	173	2	2017	CARDINAL
gujaf-184	173	3	thirteen	CARDINAL
gujaf-184	174	1	gusau journal of accounting	ORG
gujaf-184	174	2	3	CARDINAL
gujaf-184	174	3	3, october	DATE
gujaf-184	174	4	2022	CARDINAL
gujaf-184	174	5	kenny	PERSON
gujaf-184	174	6	1986	DATE
gujaf-184	174	7	three	CARDINAL
gujaf-184	175	1	first	ORDINAL
gujaf-184	175	2	mcnicholas	PERSON
gujaf-184	175	3	wilson	PERSON
gujaf-184	175	4	1988	DATE
gujaf-184	176	1	chang	PERSON
gujaf-184	176	2	shen	PERSON
gujaf-184	176	3	2008	DATE
gujaf-184	177	1	nigerian	NORP
gujaf-184	179	1	1	CARDINAL
gujaf-184	179	2	1	CARDINAL
gujaf-184	179	3	……………………	PRODUCT
gujaf-184	179	4	1	CARDINAL
gujaf-184	179	5	lco =	ORG
gujaf-184	185	1	board gusau journal of accounting	ORG
gujaf-184	186	1	3	CARDINAL
gujaf-184	186	2	3, october	DATE
gujaf-184	186	3	2022 125	CARDINAL
gujaf-184	191	1	frq	PERSON
gujaf-184	191	2	chang et al	PERSON
gujaf-184	192	1	2008	DATE
gujaf-184	193	1	chang et al	PERSON
gujaf-184	193	2	2008	DATE
gujaf-184	194	1	mohammed et al	PERSON
gujaf-184	194	2	2020	DATE
gujaf-184	194	3	aci	ORG
gujaf-184	194	4	four	CARDINAL
gujaf-184	195	1	the year	DATE
gujaf-184	198	1	wahid et al	PERSON
gujaf-184	198	2	2018	DATE
gujaf-184	198	3	2021	CARDINAL
gujaf-184	198	4	ibrahim et al	PERSON
gujaf-184	198	5	2019	DATE
gujaf-184	198	6	2021	CARDINAL
gujaf-184	198	7	amina et al	PERSON
gujaf-184	198	8	2018	DATE
gujaf-184	198	9	2022	CARDINAL
gujaf-184	198	10	3	CARDINAL
gujaf-184	198	11	3, october	DATE
gujaf-184	198	12	2022	CARDINAL
gujaf-184	198	13	2021	CARDINAL
gujaf-184	198	14	amina et al	PERSON
gujaf-184	198	15	2018	DATE
gujaf-184	198	16	cornelia	PERSON
gujaf-184	198	17	2007	DATE
gujaf-184	199	1	frqit	ORG
gujaf-184	199	2	0 +	GPE
gujaf-184	199	3	ɛit	CARDINAL
gujaf-184	200	1	2	CARDINAL
gujaf-184	200	2	0 +	GPE
gujaf-184	201	1	+ β7acmit*bdindit	NORP
gujaf-184	203	1	3	CARDINAL
gujaf-184	203	2	4	CARDINAL
gujaf-184	203	3	dev min max dllp	PERSON
gujaf-184	203	4	0.690 0.575 0.004	MONEY
gujaf-184	203	5	4.385	CARDINAL
gujaf-184	203	6	0.279 0.114	MONEY
gujaf-184	203	7	4.000 8.000	CARDINAL
gujaf-184	203	8	0.679	CARDINAL
gujaf-184	203	9	acm= audit committee meetings	ORG
gujaf-184	203	10	2022	CARDINAL
gujaf-184	204	1	0.690	CARDINAL
gujaf-184	205	1	69%	PERCENT
gujaf-184	206	1	0.575	CARDINAL
gujaf-184	206	2	nigeria	GPE
gujaf-184	207	1	0.004	CARDINAL
gujaf-184	207	2	1.908	CARDINAL
gujaf-184	208	1	the gusau journal of accounting	ORG
gujaf-184	208	2	3	CARDINAL
gujaf-184	208	3	3, october	DATE
gujaf-184	208	4	2022 127	CARDINAL
gujaf-184	208	5	the gusau journal of accounting	ORG
gujaf-184	208	6	3	CARDINAL
gujaf-184	208	7	3, october	DATE
gujaf-184	208	8	2022	CARDINAL
gujaf-184	208	9	1.908	CARDINAL
gujaf-184	209	1	0.538	CARDINAL
gujaf-184	209	2	0.500	CARDINAL
gujaf-184	209	3	0.920	CARDINAL
gujaf-184	210	1	approximately 54%	PERCENT
gujaf-184	211	1	at least 3	CARDINAL
gujaf-184	211	2	6	CARDINAL
gujaf-184	212	1	92%	PERCENT
gujaf-184	213	1	0.106	CARDINAL
gujaf-184	214	1	approximately 4	CARDINAL
gujaf-184	214	2	0.761	CARDINAL
gujaf-184	215	1	3	CARDINAL
gujaf-184	215	2	6	CARDINAL
gujaf-184	215	3	a year	DATE
gujaf-184	216	1	3	CARDINAL
gujaf-184	217	1	at least four	CARDINAL
gujaf-184	217	2	annually	DATE
gujaf-184	219	1	28%	PERCENT
gujaf-184	219	2	50%	PERCENT
gujaf-184	220	1	0.114	CARDINAL
gujaf-184	221	1	approximately six	CARDINAL
gujaf-184	221	2	6	CARDINAL
gujaf-184	221	3	0.503	CARDINAL
gujaf-184	223	1	four	CARDINAL
gujaf-184	223	2	4	CARDINAL
gujaf-184	223	3	eight	CARDINAL
gujaf-184	223	4	8)	CARDINAL
gujaf-184	224	1	nigeria stock exchange	ORG
gujaf-184	224	2	2011	DATE
gujaf-184	224	3	2020	DATE
gujaf-184	224	4	two	CARDINAL
gujaf-184	224	5	2	CARDINAL
gujaf-184	224	6	six	CARDINAL
gujaf-184	224	7	6	CARDINAL
gujaf-184	225	1	two	CARDINAL
gujaf-184	225	2	2004	DATE
gujaf-184	226	1	3	CARDINAL
gujaf-184	226	2	3, october	DATE
gujaf-184	226	3	2022	CARDINAL
gujaf-184	226	4	129	PRODUCT
gujaf-184	226	5	aci acm	ORG
gujaf-184	226	6	1.000	CARDINAL
gujaf-184	226	7	1.000	CARDINAL
gujaf-184	226	8	acm -0.076	ORG
gujaf-184	226	9	1.000	CARDINAL
gujaf-184	226	10	0.008	CARDINAL
gujaf-184	226	11	0.119 1.000	CARDINAL
gujaf-184	226	12	0.063 0.009 0.006	QUANTITY
gujaf-184	226	13	1.000	CARDINAL
gujaf-184	226	14	0.097	MONEY
gujaf-184	226	15	1.000	CARDINAL
gujaf-184	226	16	0.255	CARDINAL
gujaf-184	226	17	0.770 1.000	CARDINAL
gujaf-184	226	18	0.544	CARDINAL
gujaf-184	226	19	1.000	MONEY
gujaf-184	226	20	0.175	CARDINAL
gujaf-184	226	21	0.157	CARDINAL
gujaf-184	226	22	0.683	MONEY
gujaf-184	226	23	0.236 0.249 0.213	MONEY
gujaf-184	226	24	acm= audit committee meetings	ORG
gujaf-184	226	25	2022	CARDINAL
gujaf-184	227	1	0.028	CARDINAL
gujaf-184	227	2	0.008	CARDINAL
gujaf-184	227	3	0.063	CARDINAL
gujaf-184	227	4	0.169	CARDINAL
gujaf-184	229	1	2004	DATE
gujaf-184	230	1	ghasemi & zahediasi	ORG
gujaf-184	230	2	2012	DATE
gujaf-184	231	1	gusau journal of accounting	ORG
gujaf-184	231	2	3	CARDINAL
gujaf-184	231	3	3, october	DATE
gujaf-184	231	4	2022	CARDINAL
gujaf-184	231	5	129	PRODUCT
gujaf-184	232	1	2.618	CARDINAL
gujaf-184	232	2	0.569	CARDINAL
gujaf-184	232	3	0.001	CARDINAL
gujaf-184	232	4	0.056	CARDINAL
gujaf-184	232	5	2.430 0.017	CARDINAL
gujaf-184	232	6	2.497 4.380 0.000	QUANTITY
gujaf-184	232	7	4.440	MONEY
gujaf-184	232	8	4.844	CARDINAL
gujaf-184	232	9	44.443 1.770 0.079	CARDINAL
gujaf-184	232	10	0.037	CARDINAL
gujaf-184	232	11	0.033	CARDINAL
gujaf-184	232	12	2.505	CARDINAL
gujaf-184	232	13	2.390	MONEY
gujaf-184	232	14	1.050	CARDINAL
gujaf-184	232	15	6.310 0.000	QUANTITY
gujaf-184	232	16	8.250 0.004	CARDINAL
gujaf-184	232	17	1.220 0.874	CARDINAL
gujaf-184	232	18	acm= audit committee meetings	ORG
gujaf-184	232	19	0.1	CARDINAL
gujaf-184	232	20	0.05	CARDINAL
gujaf-184	232	21	0.001	CARDINAL
gujaf-184	232	22	2022	CARDINAL
gujaf-184	234	1	0.348	CARDINAL
gujaf-184	234	2	wald chi2	PERSON
gujaf-184	234	3	1%	PERCENT
gujaf-184	234	4	i.	PERSON
gujaf-184	234	5	34.8%	PERCENT
gujaf-184	234	6	frq	PERSON
gujaf-184	235	1	32.1%	PERCENT
gujaf-184	237	1	1	CARDINAL
gujaf-184	237	2	10	CARDINAL
gujaf-184	239	1	the gusau journal of accounting	ORG
gujaf-184	240	1	3	CARDINAL
gujaf-184	240	2	3, october	DATE
gujaf-184	240	3	2022 130	CARDINAL
gujaf-184	240	4	0.000	CARDINAL
gujaf-184	242	1	chi2	ORG
gujaf-184	242	2	1.220	CARDINAL
gujaf-184	242	3	0.874	CARDINAL
gujaf-184	244	1	aci	PERSON
gujaf-184	245	1	aci	PERSON
gujaf-184	247	1	0.0562	MONEY
gujaf-184	247	2	0.450	CARDINAL
gujaf-184	248	1	the statutory audit committee	ORG
gujaf-184	248	2	nigeria	GPE
gujaf-184	249	1	2.497	CARDINAL
gujaf-184	251	1	nigeria	GPE
gujaf-184	251	2	0.339	CARDINAL
gujaf-184	252	1	nigeria	GPE
gujaf-184	255	1	32.1%	PERCENT
gujaf-184	256	1	nigeria	GPE
gujaf-184	257	1	five	CARDINAL
gujaf-184	258	1	106.943	CARDINAL
gujaf-184	258	2	0.037	CARDINAL
gujaf-184	260	1	3	CARDINAL
gujaf-184	260	2	3, october	DATE
gujaf-184	260	3	2022	CARDINAL
gujaf-184	264	1	six	CARDINAL
gujaf-184	265	1	2021	CARDINAL
gujaf-184	265	2	2020	DATE
gujaf-184	265	3	amina et al	PERSON
gujaf-184	265	4	2018	DATE
gujaf-184	265	5	cadez	PERSON
gujaf-184	265	6	2017	DATE
gujaf-184	265	7	2016	DATE
gujaf-184	266	1	mohammed	PERSON
gujaf-184	266	2	2019	DATE
gujaf-184	266	3	2019	DATE
gujaf-184	266	4	2017	DATE
gujaf-184	269	1	5%	PERCENT
gujaf-184	273	1	2019	DATE
gujaf-184	273	2	amina et al	PERSON
gujaf-184	273	3	2018	DATE
gujaf-184	273	4	2013	DATE
gujaf-184	274	1	2016	DATE
gujaf-184	274	2	2016	DATE
gujaf-184	275	1	seven	CARDINAL
gujaf-184	276	1	p>0.05	ORG
gujaf-184	277	1	3	CARDINAL
gujaf-184	277	2	3, october	DATE
gujaf-184	277	3	2022 132	CARDINAL
gujaf-184	281	1	eight	CARDINAL
gujaf-184	282	1	2021	CARDINAL
gujaf-184	282	2	ahn	PERSON
gujaf-184	282	3	2021	CARDINAL
gujaf-184	282	4	2020	DATE
gujaf-184	283	1	mehdi et al	PERSON
gujaf-184	283	2	2021	CARDINAL
gujaf-184	283	3	tran et al	PERSON
gujaf-184	283	4	2020	DATE
gujaf-184	283	5	thomas et al	PERSON
gujaf-184	283	6	2019	DATE
gujaf-184	283	7	umobong	ORG
gujaf-184	283	8	ibanichuka	ORG
gujaf-184	283	9	2017	CARDINAL
gujaf-184	285	1	2.505	CARDINAL
gujaf-184	285	2	p>0.180	PERSON
gujaf-184	288	1	nine	CARDINAL
gujaf-184	288	2	chapter one	LAW
gujaf-184	288	3	2020	DATE
gujaf-184	288	4	karmudiandri	PERSON
gujaf-184	288	5	2020	DATE
gujaf-184	288	6	amina et al	PERSON
gujaf-184	288	7	2018	DATE
gujaf-184	288	8	2017	DATE
gujaf-184	288	9	2014	DATE
gujaf-184	290	1	sec	ORG
gujaf-184	290	2	cbn	ORG
gujaf-184	291	1	one	CARDINAL
gujaf-184	291	2	cbn	ORG
gujaf-184	292	1	nigeria	GPE
gujaf-184	293	1	nigeria	GPE
gujaf-184	294	1	3	CARDINAL
gujaf-184	294	2	3, october	DATE
gujaf-184	294	3	2022 133	CARDINAL
gujaf-184	295	1	5	CARDINAL
gujaf-184	295	2	nigeria	GPE
gujaf-184	296	1	i.	PERSON
gujaf-184	300	1	sec	ORG
gujaf-184	300	2	cbn	ORG
gujaf-184	300	3	2018	DATE
gujaf-184	302	1	cbn	ORG
gujaf-184	302	2	nigerian	NORP
gujaf-184	303	1	2020	DATE
gujaf-184	303	2	one	CARDINAL
gujaf-184	303	3	nigerian	NORP
gujaf-184	305	1	sec	ORG
gujaf-184	305	2	cbn	ORG
gujaf-184	305	3	six	CARDINAL
gujaf-184	305	4	6	CARDINAL
gujaf-184	305	5	ten	CARDINAL
gujaf-184	307	1	m & noor	ORG
gujaf-184	307	2	a. a.	PERSON
gujaf-184	307	3	2013	DATE
gujaf-184	308	1	nigerian	NORP
gujaf-184	309	1	9	CARDINAL
gujaf-184	309	2	1070-1080	CARDINAL
gujaf-184	310	1	issn 1548-6583	ORG
gujaf-184	311	1	d. b.	PERSON
gujaf-184	311	2	2021	CARDINAL
gujaf-184	312	1	nigeria	GPE
gujaf-184	313	1	journal of business and management	ORG
gujaf-184	313	2	23	CARDINAL
gujaf-184	313	3	6	CARDINAL
gujaf-184	313	4	59-73	CARDINAL
gujaf-184	313	5	2278	CARDINAL
gujaf-184	313	6	p-issn	ORG
gujaf-184	313	7	2319-7668	DATE
gujaf-184	316	1	10.9790/487x-2306075973	CARDINAL
gujaf-184	317	1	http://www.iosrjournals.org/ gusau journal of accounting	ORG
gujaf-184	317	2	3	CARDINAL
gujaf-184	317	3	3, october	DATE
gujaf-184	317	4	2022	CARDINAL
gujaf-184	317	5	h. o.	PERSON
gujaf-184	317	6	embele	ORG
gujaf-184	317	7	k. & saidu	ORG
gujaf-184	317	8	2018	DATE
gujaf-184	319	1	epra international journal	ORG
gujaf-184	319	2	4	CARDINAL
gujaf-184	319	3	12	CARDINAL
gujaf-184	319	4	31-44	DATE
gujaf-184	320	1	aifuwa	PERSON
gujaf-184	320	2	h.o.	PERSON
gujaf-184	320	3	s & gold	ORG
gujaf-184	320	4	2020	DATE
gujaf-184	321	1	nigeria	GPE
gujaf-184	322	1	2	CARDINAL
gujaf-184	322	2	88	CARDINAL
gujaf-184	322	3	114	CARDINAL
gujaf-184	323	1	j. b. & babatunde	ORG
gujaf-184	323	2	a. a.	PERSON
gujaf-184	323	3	2017	CARDINAL
gujaf-184	324	1	nigeria	GPE
gujaf-184	325	1	international journal of information research	ORG
gujaf-184	326	1	4	CARDINAL
gujaf-184	326	2	2	CARDINAL
gujaf-184	326	3	3749-3753	CARDINAL
gujaf-184	327	1	akinleye	PERSON
gujaf-184	327	2	g. t. &	ORG
gujaf-184	327	3	2019	DATE
gujaf-184	328	1	nigeria	GPE
gujaf-184	329	1	journal of economics	ORG
gujaf-184	329	2	24	CARDINAL
gujaf-184	329	3	3	CARDINAL
gujaf-184	329	4	1-10	CARDINAL
gujaf-184	330	1	almaqtari	ORG
gujaf-184	330	2	f. a.	PERSON
gujaf-184	330	3	farhan	PERSON
gujaf-184	330	4	n. h.	PERSON
gujaf-184	330	5	al-homaidi	PERSON
gujaf-184	330	6	e. a & mishra	ORG
gujaf-184	330	7	n.	PERSON
gujaf-184	330	8	2020	DATE
gujaf-184	331	1	indian	NORP
gujaf-184	331	2	indian	NORP
gujaf-184	333	1	alzoubi	NORP
gujaf-184	333	2	e. s. s.	PERSON
gujaf-184	333	3	2014	DATE
gujaf-184	334	1	jordan	GPE
gujaf-184	335	1	11	CARDINAL
gujaf-184	335	2	3	CARDINAL
gujaf-184	335	3	8-29	CARDINAL
gujaf-184	336	1	amina	GPE
gujaf-184	336	2	z.	PERSON
gujaf-184	336	3	hassouna, f. & moez	ORG
gujaf-184	336	4	2018	DATE
gujaf-184	337	1	tunisian	NORP
gujaf-184	338	1	international journal of economics	ORG
gujaf-184	338	2	8	CARDINAL
gujaf-184	338	3	2	CARDINAL
gujaf-184	338	4	85	CARDINAL
gujaf-184	338	5	a. cornelia	PERSON
gujaf-184	338	6	m & iftekhar	ORG
gujaf-184	338	7	2007	DATE
gujaf-184	339	1	australian	NORP
gujaf-184	340	1	ssrn electronic journal	ORG
gujaf-184	341	1	10.2139/ssrn.1019949	DATE
gujaf-184	341	2	u & cadez	ORG
gujaf-184	341	3	2017	CARDINAL
gujaf-184	342	1	8th	ORDINAL
gujaf-184	344	1	r.	NORP
gujaf-184	344	2	kenny	PERSON
gujaf-184	344	3	1986	DATE
gujaf-184	345	1	51	CARDINAL
gujaf-184	345	2	1173 1182	DATE
gujaf-184	346	1	bradbury	GPE
gujaf-184	346	2	m., mak	PERSON
gujaf-184	346	3	y & tan	ORG
gujaf-184	346	4	2006	DATE
gujaf-184	348	1	pacific accounting review	ORG
gujaf-184	348	2	18	CARDINAL
gujaf-184	348	3	47 68	DATE
gujaf-184	349	1	2019	DATE
gujaf-184	352	1	https://doi.org/10.1108/jaar-06-2018-0085 gusau journal of accounting	ORG
gujaf-184	352	2	3	CARDINAL
gujaf-184	352	3	3, october	DATE
gujaf-184	352	4	2022	CARDINAL
gujaf-184	352	5	135	CARDINAL
gujaf-184	352	6	cadbury committee	ORG
gujaf-184	352	7	2002	DATE
gujaf-184	354	1	london	GPE
gujaf-184	356	1	cama	PERSON
gujaf-184	356	2	2020	DATE
gujaf-184	357	1	2020	DATE
gujaf-184	358	1	cbn	PERSON
gujaf-184	358	2	2010	DATE
gujaf-184	359	1	central bank of nigeria	ORG
gujaf-184	360	1	chang	PERSON
gujaf-184	360	2	r.	NORP
gujaf-184	360	3	shen	GPE
gujaf-184	360	4	w. & fang	ORG
gujaf-184	360	5	2008	DATE
gujaf-184	362	1	international business & economics	ORG
gujaf-184	362	2	7	CARDINAL
gujaf-184	362	3	3	CARDINAL
gujaf-184	362	4	9 20	DATE
gujaf-184	363	1	chikwuani, v.n & ugwoke	ORG
gujaf-184	363	2	r.o.	GPE
gujaf-184	363	3	2019	DATE
gujaf-184	364	1	nigerian	NORP
gujaf-184	365	1	10	CARDINAL
gujaf-184	365	2	davidson	PERSON
gujaf-184	365	3	r.	NORP
gujaf-184	365	4	goodwin-stewart	PERSON
gujaf-184	365	5	j. & kent	ORG
gujaf-184	365	6	2005	DATE
gujaf-184	368	1	1-27	CARDINAL
gujaf-184	369	1	a. s.	PERSON
gujaf-184	369	2	m. s. & mohammad	ORG
gujaf-184	369	3	h. a.	PERSON
gujaf-184	369	4	2019	DATE
gujaf-184	370	1	jordanian	NORP
gujaf-184	370	2	1	CARDINAL
gujaf-184	370	3	1	CARDINAL
gujaf-184	370	4	18 25	DATE
gujaf-184	371	1	dhaliwal	ORG
gujaf-184	371	2	d.s.	GPE
gujaf-184	371	3	v. & navissi, f. (2008	ORG
gujaf-184	373	1	n. p. &	ORG
gujaf-184	373	2	2021	CARDINAL
gujaf-184	374	1	vietnam	GPE
gujaf-184	375	1	journal of asian finance	ORG
gujaf-184	375	2	8	CARDINAL
gujaf-184	375	3	2	CARDINAL
gujaf-184	375	4	135	CARDINAL
gujaf-184	375	5	2021	CARDINAL
gujaf-184	377	1	sri lankan	ORG
gujaf-184	380	1	a. o.	PERSON
gujaf-184	380	2	iyafekhe	PERSON
gujaf-184	380	3	c. & eniola	ORG
gujaf-184	380	4	j. (2017	ORG
gujaf-184	381	1	nigeria	GPE
gujaf-184	382	1	international journal of economics	ORG
gujaf-184	382	2	6	CARDINAL
gujaf-184	382	3	78	DATE
gujaf-184	382	4	90	CARDINAL
gujaf-184	383	1	enofe	ORG
gujaf-184	383	2	o.a.	GPE
gujaf-184	383	3	e. c. & ezedonmi	ORG
gujaf-184	383	4	j. (	PERSON
gujaf-184	383	5	2014	DATE
gujaf-184	384	1	nigerian	NORP
gujaf-184	385	1	5	CARDINAL
gujaf-184	385	2	6	CARDINAL
gujaf-184	385	3	12-19	CARDINAL
gujaf-184	385	4	eyenubo	PERSON
gujaf-184	385	5	s. a.	PERSON
gujaf-184	385	6	mohammed, m. & ali	ORG
gujaf-184	385	7	2017	CARDINAL
gujaf-184	386	1	nigeria stock exchange	ORG
gujaf-184	387	1	international journal of academic research	ORG
gujaf-184	387	2	7	CARDINAL
gujaf-184	387	3	6	CARDINAL
gujaf-184	387	4	487-505	CARDINAL
gujaf-184	388	1	https://doi.org/10.6007/ijarbss/v7-i6/3006	DATE
gujaf-184	388	2	g. & nkak	ORG
gujaf-184	388	3	2020	DATE
gujaf-184	389	1	nigeria	GPE
gujaf-184	390	1	international journal of business and management invention	ORG
gujaf-184	390	2	9	CARDINAL
gujaf-184	390	3	1	CARDINAL
gujaf-184	390	4	38	CARDINAL
gujaf-184	391	1	https://doi.org/10.6007/ijarbss/v7-i6/3006	CARDINAL
gujaf-184	391	2	3	CARDINAL
gujaf-184	391	3	3, october	DATE
gujaf-184	391	4	2022 136	CARDINAL
gujaf-184	391	5	a.a.	GPE
gujaf-184	391	6	a.h.	GPE
gujaf-184	391	7	mohd	GPE
gujaf-184	391	8	s. & waleed m. a.	ORG
gujaf-184	391	9	2020	DATE
gujaf-184	392	1	indian	NORP
gujaf-184	392	2	indian	NORP
gujaf-184	393	1	18	CARDINAL
gujaf-184	393	2	4	CARDINAL
gujaf-184	393	3	1-13	DATE
gujaf-184	394	1	firnanti	ORG
gujaf-184	394	2	f. & karmudiandri	ORG
gujaf-184	394	3	2020	DATE
gujaf-184	396	1	5	CARDINAL
gujaf-184	396	2	1	CARDINAL
gujaf-184	396	3	15-21	DATE
gujaf-184	397	1	firth	PERSON
gujaf-184	397	2	fung	PERSON
gujaf-184	397	3	2007	DATE
gujaf-184	398	1	two	CARDINAL
gujaf-184	398	2	china	GPE
gujaf-184	399	1	26	CARDINAL
gujaf-184	399	2	4	CARDINAL
gujaf-184	399	3	463	CARDINAL
gujaf-184	400	1	ghasemi, a. & zahediasl	ORG
gujaf-184	400	2	s.	GPE
gujaf-184	400	3	2012	DATE
gujaf-184	402	1	international journal of endocrinology	ORG
gujaf-184	402	2	10	CARDINAL
gujaf-184	402	3	2	CARDINAL
gujaf-184	402	4	486–489	CARDINAL
gujaf-184	403	1	gujarati	ORG
gujaf-184	403	2	d. n.	PERSON
gujaf-184	403	3	2004	DATE
gujaf-184	405	1	hamdan	PERSON
gujaf-184	405	2	m. a. & abdalmuttaleb	ORG
gujaf-184	405	3	a.	PERSON
gujaf-184	405	4	2013	DATE
gujaf-184	406	1	jordan	GPE
gujaf-184	407	1	b. & gugong	ORG
gujaf-184	407	2	k. b.	PERSON
gujaf-184	407	3	2015	CARDINAL
gujaf-184	407	4	nigeria	GPE
gujaf-184	408	1	international journal of accounting	ORG
gujaf-184	408	2	2	CARDINAL
gujaf-184	408	3	8)	CARDINAL
gujaf-184	408	4	216	CARDINAL
gujaf-184	409	1	ibrahim	PERSON
gujaf-184	409	2	m. f.	PERSON
gujaf-184	409	3	a.	PERSON
gujaf-184	409	4	udoh	GPE
gujaf-184	409	5	e. m. & onipe	ORG
gujaf-184	409	6	a. y.	PERSON
gujaf-184	409	7	2019	DATE
gujaf-184	410	1	nigeria	GPE
gujaf-184	411	1	research journal of finance	ORG
gujaf-184	411	2	10	CARDINAL
gujaf-184	411	3	16	CARDINAL
gujaf-184	412	1	junaidu k. & saheed	ORG
gujaf-184	412	2	2014	DATE
gujaf-184	413	1	nigeria	GPE
gujaf-184	414	1	kantudu	PERSON
gujaf-184	414	2	i. a.	PERSON
gujaf-184	414	3	2015	CARDINAL
gujaf-184	415	1	nigeria	GPE
gujaf-184	416	1	journal of finance	ORG
gujaf-184	416	2	6	CARDINAL
gujaf-184	416	3	2	CARDINAL
gujaf-184	416	4	34 50	DATE
gujaf-184	417	1	kibiya	PERSON
gujaf-184	417	2	m. u.	PERSON
gujaf-184	417	3	ahmad	PERSON
gujaf-184	417	4	c. a. & amran	ORG
gujaf-184	417	5	n. a.	PERSON
gujaf-184	418	1	2016	CARDINAL
gujaf-184	419	1	nigeria	GPE
gujaf-184	420	1	international journal of economics	ORG
gujaf-184	420	2	6	CARDINAL
gujaf-184	420	3	7	CARDINAL
gujaf-184	420	4	125	CARDINAL
gujaf-184	421	1	mcnichols	ORG
gujaf-184	421	2	m. f. & wilson	ORG
gujaf-184	421	3	g. f. (	PERSON
gujaf-184	421	4	1988	DATE
gujaf-184	423	1	journal of accounting research	ORG
gujaf-184	423	2	26	CARDINAL
gujaf-184	423	3	131	CARDINAL
gujaf-184	423	4	s. g., yasser	PERSON
gujaf-184	423	5	r. p. & ahmad	ORG
gujaf-184	423	6	a.	PERSON
gujaf-184	423	7	2021	CARDINAL
gujaf-184	425	1	iran	GPE
gujaf-184	426	1	asian	NORP
gujaf-184	426	2	29	CARDINAL
gujaf-184	426	3	2	CARDINAL
gujaf-184	426	4	251	CARDINAL
gujaf-184	428	1	https://www.emerald.com/insight/search?q=ahmad%20abdollahi	GPE
gujaf-184	428	2	https://www.emerald.com/insight/publication/issn/1321-7348 gusau journal of accounting	ORG
gujaf-184	428	3	3	CARDINAL
gujaf-184	428	4	3, october	DATE
gujaf-184	428	5	2022	CARDINAL
gujaf-184	428	6	137	CARDINAL
gujaf-184	428	7	mohammed, i. & dauda	ORG
gujaf-184	428	8	2019	CARDINAL
gujaf-184	429	1	nigeria	GPE
gujaf-184	430	1	international journal of economics	ORG
gujaf-184	430	2	5	CARDINAL
gujaf-184	430	3	4	CARDINAL
gujaf-184	430	4	185	CARDINAL
gujaf-184	431	1	mohammed	PERSON
gujaf-184	431	2	i.	PERSON
gujaf-184	431	3	yousef	PERSON
gujaf-184	431	4	a. s. & mahmoud	PERSON
gujaf-184	431	5	2020	DATE
gujaf-184	431	6	jordan	GPE
gujaf-184	432	1	management & marketing	ORG
gujaf-184	433	1	13	CARDINAL
gujaf-184	433	2	2	CARDINAL
gujaf-184	433	3	985	CARDINAL
gujaf-184	433	4	2016	CARDINAL
gujaf-184	434	1	nigerian	NORP
gujaf-184	435	1	2	CARDINAL
gujaf-184	435	2	6	CARDINAL
gujaf-184	435	3	14-23	CARDINAL
gujaf-184	436	1	c. o. & egbe	ORG
gujaf-184	436	2	s.	PERSON
gujaf-184	436	3	2016	DATE
gujaf-184	437	1	nigerian	NORP
gujaf-184	438	1	2	CARDINAL
gujaf-184	438	2	5	CARDINAL
gujaf-184	438	3	1-8	DATE
gujaf-184	439	1	odjaremu	ORG
gujaf-184	439	2	g. o. & jeroh	ORG
gujaf-184	439	3	2019	DATE
gujaf-184	440	1	nigerian	NORP
gujaf-184	441	1	34	CARDINAL
gujaf-184	441	2	2	CARDINAL
gujaf-184	442	1	otunsanya, o. & uadiale	ORG
gujaf-184	442	2	2014	DATE
gujaf-184	443	1	nigeria	GPE
gujaf-184	443	2	international journal of economics	ORG
gujaf-184	443	3	5	CARDINAL
gujaf-184	443	4	3	CARDINAL
gujaf-184	444	1	paul, a., a. & simon	PERSON
gujaf-184	444	2	k. m.	PERSON
gujaf-184	444	3	2014	DATE
gujaf-184	445	1	nigerian	NORP
gujaf-184	446	1	asian	NORP
gujaf-184	446	2	4	CARDINAL
gujaf-184	446	3	11	CARDINAL
gujaf-184	447	1	piot	PERSON
gujaf-184	447	2	c. & janin	ORG
gujaf-184	447	3	r.	GPE
gujaf-184	447	4	2007	DATE
gujaf-184	447	5	france	GPE
gujaf-184	448	1	the european accounting review	ORG
gujaf-184	448	2	16	CARDINAL
gujaf-184	448	3	429	CARDINAL
gujaf-184	449	1	d. & owens-jackson	ORG
gujaf-184	449	2	l. a.	PERSON
gujaf-184	449	3	2009	DATE
gujaf-184	451	1	american journal of business	ORG
gujaf-184	451	2	24	CARDINAL
gujaf-184	451	3	1	CARDINAL
gujaf-184	451	4	57	CARDINAL
gujaf-184	452	1	mukhtaruddin	PERSON
gujaf-184	452	2	k.	PERSON
gujaf-184	452	3	putri	GPE
gujaf-184	452	4	w. & ferina	ORG
gujaf-184	452	5	i.s.	GPE
gujaf-184	452	6	2017	CARDINAL
gujaf-184	453	1	indonesia stock exchange	ORG
gujaf-184	454	1	14	CARDINAL
gujaf-184	454	2	4	CARDINAL
gujaf-184	454	3	105–120	CARDINAL
gujaf-184	455	1	sec	ORG
gujaf-184	455	2	2011	DATE
gujaf-184	457	1	d. & kuang	ORG
gujaf-184	457	2	2013	DATE
gujaf-184	458	1	new zealand	GPE
gujaf-184	459	1	international journal of auditing	ORG
gujaf-184	459	2	asian journal of finance & accounting	ORG
gujaf-184	459	3	5	CARDINAL
gujaf-184	459	4	1	CARDINAL
gujaf-184	459	5	183	CARDINAL
gujaf-184	460	1	3	CARDINAL
gujaf-184	460	2	3, october	DATE
gujaf-184	460	3	2022	CARDINAL
gujaf-184	460	4	138	PRODUCT
gujaf-184	460	5	u h. & ahmad	ORG
gujaf-184	460	6	b.	PERSON
gujaf-184	460	7	2013	DATE
gujaf-184	461	1	nigeria	GPE
gujaf-184	462	1	international journal of accounting	ORG
gujaf-184	462	2	1	CARDINAL
gujaf-184	462	3	6	CARDINAL
gujaf-184	462	4	47	CARDINAL
gujaf-184	462	5	63	DATE
gujaf-184	462	6	shehu, u h.	ORG
gujaf-184	462	7	2015	DATE
gujaf-184	462	8	nigeria	GPE
gujaf-184	462	9	7th	ORDINAL
gujaf-184	462	10	13	CARDINAL
gujaf-184	462	11	wahlem college	ORG
gujaf-184	462	12	oxford	GPE
gujaf-184	462	13	united kingdom	GPE
gujaf-184	463	1	u. h. & abubakar	ORG
gujaf-184	463	2	a.	PERSON
gujaf-184	463	3	2012	DATE
gujaf-184	464	1	nigerian	NORP
gujaf-184	465	1	american international journal of contemporary research	ORG
gujaf-184	465	2	2	CARDINAL
gujaf-184	465	3	7	CARDINAL
gujaf-184	466	1	2011	DATE
gujaf-184	466	2	nigerian	NORP
gujaf-184	467	1	international journal of research	ORG
gujaf-184	467	2	1	CARDINAL
gujaf-184	467	3	6	CARDINAL
gujaf-184	467	4	12-19	CARDINAL
gujaf-184	468	1	issn	PERSON
gujaf-184	468	2	2231 1009	CARDINAL
gujaf-184	468	3	farouk	PERSON
gujaf-184	468	4	m. a.	PERSON
gujaf-184	468	5	2014	DATE
gujaf-184	469	1	nigeria	GPE
gujaf-184	470	1	research journal of finance	ORG
gujaf-184	470	2	5	CARDINAL
gujaf-184	470	3	17	CARDINAL
gujaf-184	470	4	10	CARDINAL
gujaf-184	471	1	u.h.	GPE
gujaf-184	471	2	2013	DATE
gujaf-184	473	1	nigerian	NORP
gujaf-184	474	1	the business & management	ORG
gujaf-184	474	2	3	CARDINAL
gujaf-184	474	3	147	CARDINAL
gujaf-184	475	1	c.t.	PERSON
gujaf-184	475	2	2002	DATE
gujaf-184	476	1	greece	GPE
gujaf-184	477	1	17	CARDINAL
gujaf-184	477	2	4	CARDINAL
gujaf-184	477	3	179	CARDINAL
gujaf-184	477	4	191	CARDINAL
gujaf-184	478	1	thomas c. o.	PERSON
gujaf-184	478	2	marjorie	ORG
gujaf-184	478	3	k. s. & frances	ORG
gujaf-184	478	4	m. t.	PERSON
gujaf-184	478	5	2019	DATE
gujaf-184	481	1	maryland	GPE
gujaf-184	481	2	usa	GPE
gujaf-184	481	3	1-28	CARDINAL
gujaf-184	482	1	issn 1526-5501	PERSON
gujaf-184	483	1	tran	PERSON
gujaf-184	483	2	d.v.	GPE
gujaf-184	483	3	hassan	PERSON
gujaf-184	483	4	r.	NORP
gujaf-184	483	5	2020	DATE
gujaf-184	484	1	us	GPE
gujaf-184	485	1	55	DATE
gujaf-184	485	2	605–645	CARDINAL
gujaf-184	486	1	ukessays	DATE
gujaf-184	486	2	2018	DATE
gujaf-184	487	1	cadbury nigeria	ORG
gujaf-184	489	1	1-9	CARDINAL
gujaf-184	489	2	cadbury-nigeria	ORG
gujaf-184	491	1	umobong, a. a. & ibanichuka	ORG
gujaf-184	491	2	2017	CARDINAL
gujaf-184	492	1	nigeria	GPE
gujaf-184	493	1	international journal of innovative social sciences	ORG
gujaf-184	493	2	5	CARDINAL
gujaf-184	493	3	2	CARDINAL
gujaf-184	493	4	1-13	DATE
gujaf-184	494	1	https://www.ukessays.com/%20essays/management/cadbury-nigeria-actions-taken-to-overcome-the-scandal-in-accordance-corporate-governance-management-essay%20.php https://www.ukessays.com/%20essays/management/cadbury-nigeria-actions-taken-to-overcome-the-scandal-in-accordance-corporate-governance-management-essay%20.php https://www.ukessays.com/%20essays/management/cadbury-nigeria-actions-taken-to-overcome-the-scandal-in-accordance-corporate-governance-management-essay%20.php gusau journal	PERSON
gujaf-184	495	1	3	CARDINAL
gujaf-184	495	2	3, october	DATE
gujaf-184	495	3	2022	CARDINAL
gujaf-184	495	4	wahid	GPE
gujaf-184	495	5	r.	NORP
gujaf-184	495	6	anjum i. & shahid	ORG
gujaf-184	495	7	j. (	PERSON
gujaf-184	495	8	2018	DATE
gujaf-184	496	1	pakistan	GPE
gujaf-184	497	1	4	CARDINAL
gujaf-184	497	2	2	CARDINAL
gujaf-184	497	3	153	CARDINAL
gujaf-184	498	1	xie	PERSON
gujaf-184	498	2	b.	PERSON
gujaf-184	498	3	wallace	GPE
gujaf-184	498	4	n. d. & peter	ORG
gujaf-184	498	5	j. d.	PERSON
gujaf-184	498	6	2003	DATE
gujaf-184	500	1	9	CARDINAL
gujaf-184	500	2	3	CARDINAL
gujaf-184	500	3	295-316	CARDINAL
gujaf-184	500	4	doi:10.1016	GPE
gujaf-184	500	5	1199(02)00006-8	CARDINAL
gujaf-184	500	6	a. & ilona	ORG
gujaf-184	500	7	2019	DATE
gujaf-184	501	1	european	NORP
gujaf-184	502	1	8	CARDINAL
gujaf-184	502	2	2	CARDINAL
gujaf-184	502	3	864-871	CARDINAL
gujaf-184	503	1	g. r. & abdullah	ORG
gujaf-184	503	2	n. a.	PERSON
gujaf-184	503	3	2019	DATE
gujaf-184	504	1	malaysian	NORP
gujaf-184	505	1	asian academy of management journal	ORG
gujaf-184	505	2	24	CARDINAL
gujaf-184	505	3	2	CARDINAL
gujaf-184	505	4	127–141	CARDINAL
gujaf-184	510	1	http://dx.doi.org/10.1016/s0929-1199(02)00006-8 http://dx.doi.org/10.1016/s0929-1199(02)00006-8 gusau journal of accounting	ORG
gujaf-184	510	2	3	CARDINAL
gujaf-184	510	3	3, october	DATE
gujaf-184	510	4	2022 140	CARDINAL