id	sid	eid	entity	type
gujaf-188	1	1	gusau journal of accounting	ORG
gujaf-188	1	2	3	CARDINAL
gujaf-188	1	3	3, october	DATE
gujaf-188	1	4	2022	CARDINAL
gujaf-188	1	5	3	CARDINAL
gujaf-188	1	6	3, october	DATE
gujaf-188	1	7	2022	CARDINAL
gujaf-188	1	8	2756-665x	CARDINAL
gujaf-188	1	9	social sciences	ORG
gujaf-188	1	10	federal university gusau	ORG
gujaf-188	1	11	zamfara state	GPE
gujaf-188	1	12	nigeria gusau journal of accounting	ORG
gujaf-188	1	13	3	CARDINAL
gujaf-188	1	14	3, october	DATE
gujaf-188	1	15	2022 ii	CARDINAL
gujaf-188	2	1	3	CARDINAL
gujaf-188	2	2	3 october	DATE
gujaf-188	2	3	2022	CARDINAL
gujaf-188	2	4	2756-665x	CARDINAL
gujaf-188	2	5	social sciences	ORG
gujaf-188	2	6	federal university gusau	ORG
gujaf-188	2	7	zamfara state	GPE
gujaf-188	3	1	ahmadu bello university press limited	ORG
gujaf-188	3	2	zaria kaduna	PERSON
gujaf-188	3	3	nigeria	GPE
gujaf-188	4	1	08065949711	CARDINAL
gujaf-188	4	2	069-879121	CARDINAL
gujaf-188	5	1	mailto:abupress2020@yahoo.com	PRODUCT
gujaf-188	5	2	3	CARDINAL
gujaf-188	5	3	3, october	DATE
gujaf-188	5	4	2022	CARDINAL
gujaf-188	5	5	shehu usman hassan department	PERSON
gujaf-188	6	1	muhammad mustapha	PERSON
gujaf-188	6	2	ahmadu bello university	ORG
gujaf-188	6	3	zaria	PERSON
gujaf-188	6	4	kaduna state	GPE
gujaf-188	7	1	umar farouk	PERSON
gujaf-188	7	2	federal university gusau	ORG
gujaf-188	7	3	zamfara state	GPE
gujaf-188	8	1	modu kumshe department of accounting	ORG
gujaf-188	8	2	university of maiduguri	ORG
gujaf-188	8	3	borno	GPE
gujaf-188	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-188	9	2	paul university	ORG
gujaf-188	10	1	prof kabir tahir hamid	PERSON
gujaf-188	10	2	bayero university	ORG
gujaf-188	10	3	kano	ORG
gujaf-188	11	1	prof	PERSON
gujaf-188	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-188	12	2	university of jos	ORG
gujaf-188	13	1	clifford ofurum department of accounting	ORG
gujaf-188	13	2	university of portharcourt	ORG
gujaf-188	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-188	15	2	ahmadu bello university	ORG
gujaf-188	15	3	zaria	PERSON
gujaf-188	16	1	prof	PERSON
gujaf-188	17	1	yusuf	PERSON
gujaf-188	18	1	b. rahman	PERSON
gujaf-188	18	2	lagos state university	ORG
gujaf-188	18	3	lagos stat gusau journal of accounting	ORG
gujaf-188	19	1	3	CARDINAL
gujaf-188	19	2	3, october	DATE
gujaf-188	19	3	2022	CARDINAL
gujaf-188	20	1	suleiman a. s. aruwa	PERSON
gujaf-188	20	2	nasarawa state university	ORG
gujaf-188	20	3	keffi	GPE
gujaf-188	22	1	muhammad junaidu	PERSON
gujaf-188	22	2	kurawa department of accounting	ORG
gujaf-188	22	3	university kano	ORG
gujaf-188	24	1	muhammad habibu sabari department	PERSON
gujaf-188	24	2	ahmadu bello university	ORG
gujaf-188	24	3	zaria	PERSON
gujaf-188	24	4	prof	PERSON
gujaf-188	25	1	okpanachi joshua department of accounting	ORG
gujaf-188	25	2	nigerian defence academy	ORG
gujaf-188	25	3	kaduna	GPE
gujaf-188	26	1	hassan ibrahim department	PERSON
gujaf-188	26	2	ibb university	ORG
gujaf-188	26	3	niger state	GPE
gujaf-188	27	1	prof	PERSON
gujaf-188	28	1	mary okwo department of accounting	ORG
gujaf-188	28	2	enugu state university of science and technology	ORG
gujaf-188	30	1	muhammad aminu	PERSON
gujaf-188	30	2	bayero university	ORG
gujaf-188	30	3	kano	ORG
gujaf-188	31	1	prof	PERSON
gujaf-188	32	1	ahmadu bello department of accounting	ORG
gujaf-188	32	2	ahmadu bello university	ORG
gujaf-188	32	3	zaria	PERSON
gujaf-188	33	1	prof	PERSON
gujaf-188	34	1	musa yelwa abubakar department	PERSON
gujaf-188	34	2	usmanu danfodiyo university	ORG
gujaf-188	34	3	sokoto state	ORG
gujaf-188	35	1	prof	ORG
gujaf-188	36	1	salisu abubakar department of accounting	ORG
gujaf-188	36	2	ahmadu bello university	ORG
gujaf-188	36	3	zaria	PERSON
gujaf-188	36	4	kaduna state	GPE
gujaf-188	37	1	isaq	PERSON
gujaf-188	37	2	samaila department of accounting	ORG
gujaf-188	37	3	bayero university	ORG
gujaf-188	38	1	prof	PERSON
gujaf-188	39	1	fatima	PERSON
gujaf-188	39	2	university of maiduguri	ORG
gujaf-188	39	3	borno state	ORG
gujaf-188	40	1	gusau journal of accounting	ORG
gujaf-188	40	2	3	CARDINAL
gujaf-188	40	3	3, october	DATE
gujaf-188	40	4	2022	CARDINAL
gujaf-188	40	5	sunusi sa'ad	PERSON
gujaf-188	40	6	dutse	GPE
gujaf-188	40	7	jigawa state	GPE
gujaf-188	41	1	nasiru a. ka’oje	PERSON
gujaf-188	41	2	usmanu danfodiyo university	ORG
gujaf-188	41	3	sokoto	PERSON
gujaf-188	42	1	aminu abdullahi department of accounting	ORG
gujaf-188	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-188	43	1	onipe adebenege yahaya department of accounting	ORG
gujaf-188	43	2	nigerian defence academy	ORG
gujaf-188	43	3	kaduna state	GPE
gujaf-188	44	1	dr.	PERSON
gujaf-188	44	2	saidu adamu department of accounting	ORG
gujaf-188	45	1	dr.	PERSON
gujaf-188	45	2	nasiru yunusa department	PERSON
gujaf-188	45	3	ahmadu bello university	ORG
gujaf-188	45	4	zaria	PERSON
gujaf-188	46	1	aisha	PERSON
gujaf-188	46	2	muhammad department	PERSON
gujaf-188	46	3	ahmadu bello university	ORG
gujaf-188	46	4	zaria	PERSON
gujaf-188	47	1	lawal muhammad	PERSON
gujaf-188	47	2	ahmadu bello university	ORG
gujaf-188	47	3	zaria	PERSON
gujaf-188	48	1	farouk	PERSON
gujaf-188	48	2	american university of nigeria	ORG
gujaf-188	48	3	yola	ORG
gujaf-188	49	1	bashir umar farouk	PERSON
gujaf-188	49	2	federal university gusau	ORG
gujaf-188	49	3	zamfara state	GPE
gujaf-188	50	1	dr emmanuel omokhuale department	PERSON
gujaf-188	50	2	federal university gusau	ORG
gujaf-188	51	1	state gusau journal of accounting	ORG
gujaf-188	51	2	3	CARDINAL
gujaf-188	51	3	3, october	DATE
gujaf-188	51	4	2022	CARDINAL
gujaf-188	51	5	vi advisory board	ORG
gujaf-188	52	1	kabiru isah	PERSON
gujaf-188	52	2	bayero university kano	ORG
gujaf-188	53	1	bashir	PERSON
gujaf-188	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-188	53	3	sokoto state	ORG
gujaf-188	55	1	muhammad tanko	PERSON
gujaf-188	55	2	kaduna state university	ORG
gujaf-188	55	3	kaduna	GPE
gujaf-188	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-188	56	2	sokoto state	ORG
gujaf-188	58	1	aliyu sulaiman kantudu	PERSON
gujaf-188	58	2	university kano	ORG
gujaf-188	59	1	usman muhammad adam	PERSON
gujaf-188	59	2	federal university gusau	ORG
gujaf-188	59	3	zamfara state	GPE
gujaf-188	60	1	gusau journal of accounting	ORG
gujaf-188	60	2	3	CARDINAL
gujaf-188	60	3	3, october	DATE
gujaf-188	60	4	2022	CARDINAL
gujaf-188	60	5	gusau journal of accounting	ORG
gujaf-188	61	1	two	CARDINAL
gujaf-188	61	2	april and october annually	DATE
gujaf-188	62	1	the department of accounting	ORG
gujaf-188	62	2	social sciences	ORG
gujaf-188	62	3	federal university gusau	ORG
gujaf-188	62	4	zamfara state	GPE
gujaf-188	62	5	nigeria	GPE
gujaf-188	62	6	islamic finance	ORG
gujaf-188	62	7	islamic	NORP
gujaf-188	63	1	english	LANGUAGE
gujaf-188	64	1	more than 15	CARDINAL
gujaf-188	64	2	a4	ORG
gujaf-188	64	3	1.5	CARDINAL
gujaf-188	64	4	12	CARDINAL
gujaf-188	65	1	25 percent	PERCENT
gujaf-188	66	1	5000	CARDINAL
gujaf-188	66	2	more than 250	CARDINAL
gujaf-188	66	3	four	CARDINAL
gujaf-188	67	1	apa 7th	PRODUCT
gujaf-188	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-188	69	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-188	69	2	3	CARDINAL
gujaf-188	69	3	3, october	DATE
gujaf-188	69	4	2022	CARDINAL
gujaf-188	73	1	fcmb	PERSON
gujaf-188	73	2	7278465011	DATE
gujaf-188	73	3	gusau journal of accounting	ORG
gujaf-188	73	4	federal university gusau	ORG
gujaf-188	73	5	zamfara state	GPE
gujaf-188	75	1	+2348069393824	DATE
gujaf-188	75	2	journals.gujaf.com.ng	ORG
gujaf-188	75	3	mailto:05@gmail.com	ORG
gujaf-188	76	1	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-188	77	1	3	CARDINAL
gujaf-188	77	2	3, october	DATE
gujaf-188	77	3	2022	CARDINAL
gujaf-188	77	4	nigeria	GPE
gujaf-188	77	5	anas idris abdulwahab	PERSON
gujaf-188	77	6	hussaini bala ph.d	PERSON
gujaf-188	77	7	mansur lubabah kwambo	PERSON
gujaf-188	77	8	ph.d	ORG
gujaf-188	77	9	1	CARDINAL
gujaf-188	77	10	yayuk ngesti	ORG
gujaf-188	77	11	17	CARDINAL
gujaf-188	78	1	musa ibrahim dauda	PERSON
gujaf-188	78	2	ibrahim adagye dauda	PERSON
gujaf-188	78	3	35	CARDINAL
gujaf-188	78	4	nigeria	GPE
gujaf-188	78	5	olabode olutola	PERSON
gujaf-188	78	6	49	DATE
gujaf-188	78	7	nigeria	GPE
gujaf-188	78	8	james terkende	PERSON
gujaf-188	78	9	dele ikese karim 67	PERSON
gujaf-188	78	10	nigeria	GPE
gujaf-188	78	11	kassim busari	PERSON
gujaf-188	78	12	ishaya luka chechet ph.d	PERSON
gujaf-188	78	13	aliyu ahmed abdullahi ph.d	PERSON
gujaf-188	78	14	87	DATE
gujaf-188	79	1	olutimi	PERSON
gujaf-188	79	2	ph.d, &adeboye	ORG
gujaf-188	79	3	emmanuel sanmi	PERSON
gujaf-188	79	4	101	CARDINAL
gujaf-188	79	5	nigeria	GPE
gujaf-188	79	6	mark david kantiyok	PERSON
gujaf-188	79	7	117	CARDINAL
gujaf-188	79	8	3	CARDINAL
gujaf-188	79	9	3, october	DATE
gujaf-188	79	10	2022	CARDINAL
gujaf-188	79	11	nigeria	GPE
gujaf-188	79	12	mary seansu lazarus	PERSON
gujaf-188	79	13	nurradden usman miko ph.d	PERSON
gujaf-188	79	14	ph.d	NORP
gujaf-188	79	15	140	CARDINAL
gujaf-188	79	16	nigeria	GPE
gujaf-188	79	17	ahmad adamu ibrahim	PERSON
gujaf-188	79	18	ahmad rufa’i adamu	PERSON
gujaf-188	79	19	fatihu mahmud alhassan &muhammad	PERSON
gujaf-188	79	20	158	CARDINAL
gujaf-188	79	21	nigerian	NORP
gujaf-188	79	22	ph.d	NORP
gujaf-188	79	23	misbahu	PERSON
gujaf-188	79	24	abubakar muhammad	PERSON
gujaf-188	79	25	175	CARDINAL
gujaf-188	79	26	nigeria	GPE
gujaf-188	79	27	ahmad muhammad ahmad	PERSON
gujaf-188	79	28	shehu usman hassan ph.d	PERSON
gujaf-188	79	29	abubakar abubakar	PERSON
gujaf-188	79	30	192	CARDINAL
gujaf-188	79	31	nigeria	GPE
gujaf-188	79	32	joseph kayode	PERSON
gujaf-188	79	33	joseph adeyinka ph.d	PERSON
gujaf-188	79	34	adewale abass	PERSON
gujaf-188	79	35	kayode ph.d	PERSON
gujaf-188	79	36	205	CARDINAL
gujaf-188	79	37	suleiman ph.	PERSON
gujaf-188	80	1	ph.d	ORG
gujaf-188	80	2	224	CARDINAL
gujaf-188	81	1	3	CARDINAL
gujaf-188	81	2	3, october	DATE
gujaf-188	81	3	2022	CARDINAL
gujaf-188	81	4	175	CARDINAL
gujaf-188	81	5	nigerian	NORP
gujaf-188	81	6	abubakar muhammad	PERSON
gujaf-188	81	7	department of accounting federal polytechnic	ORG
gujaf-188	81	8	kaltungo +2348065622650	ORG
gujaf-188	82	1	isah	PERSON
gujaf-188	83	1	abu business school ahmadu bello university	ORG
gujaf-188	83	2	zaria	PERSON
gujaf-188	83	3	nigeria	GPE
gujaf-188	84	1	7	CARDINAL
gujaf-188	84	2	the nigerian stock exchange	ORG
gujaf-188	84	3	2016 to 2020	DATE
gujaf-188	84	4	5 years	DATE
gujaf-188	85	1	annual	DATE
gujaf-188	85	2	gls	ORG
gujaf-188	85	3	14	CARDINAL
gujaf-188	87	1	nigerian	NORP
gujaf-188	91	1	1	CARDINAL
gujaf-188	93	1	kusnadi leong suwardy	PERSON
gujaf-188	93	2	wang	PERSON
gujaf-188	93	3	2015	DATE
gujaf-188	94	1	https://doi.org/10.57233/gujaf.v3i3.188 gusau journal of accounting	ORG
gujaf-188	95	1	3	CARDINAL
gujaf-188	95	2	3, october	DATE
gujaf-188	95	3	2022	CARDINAL
gujaf-188	95	4	nigeria	GPE
gujaf-188	95	5	cadbury plc	ORG
gujaf-188	95	6	mbobo & umoren	ORG
gujaf-188	95	7	2016	DATE
gujaf-188	96	1	2002	DATE
gujaf-188	96	2	1999	DATE
gujaf-188	96	3	nigerian	NORP
gujaf-188	96	4	sec	ORG
gujaf-188	96	5	2003	DATE
gujaf-188	96	6	2011	DATE
gujaf-188	97	1	nelson & skinner	ORG
gujaf-188	97	2	2013	DATE
gujaf-188	98	1	graham	PERSON
gujaf-188	98	2	harvey	PERSON
gujaf-188	98	3	2013	DATE
gujaf-188	98	4	2006	DATE
gujaf-188	100	1	kantudu	PERSON
gujaf-188	100	2	2015	CARDINAL
gujaf-188	101	1	ball & shivakumar	ORG
gujaf-188	101	2	2005	DATE
gujaf-188	103	1	bushman & smith	ORG
gujaf-188	103	2	2001	DATE
gujaf-188	104	1	marra & moon	ORG
gujaf-188	104	2	2010	DATE
gujaf-188	106	1	audit committee gusau journal of accounting	ORG
gujaf-188	107	1	3	CARDINAL
gujaf-188	107	2	3, october	DATE
gujaf-188	107	3	2022 177	CARDINAL
gujaf-188	108	1	2014	DATE
gujaf-188	109	1	nigeria	GPE
gujaf-188	109	2	sec	ORG
gujaf-188	109	3	2011	DATE
gujaf-188	109	4	2003	DATE
gujaf-188	110	1	muhammed and	PERSON
gujaf-188	110	2	ali	PERSON
gujaf-188	110	3	2017	DATE
gujaf-188	110	4	nigerian	NORP
gujaf-188	111	1	nigeria	GPE
gujaf-188	111	2	miko & kamardin	ORG
gujaf-188	111	3	2015	DATE
gujaf-188	111	4	nigeria	GPE
gujaf-188	111	5	kantudu & samaila	ORG
gujaf-188	111	6	2015	DATE
gujaf-188	112	1	akeju & babatunde	ORG
gujaf-188	112	2	2017	DATE
gujaf-188	112	3	khalil & ozkan	ORG
gujaf-188	112	4	2016	DATE
gujaf-188	112	5	sun & liu	ORG
gujaf-188	112	6	2013	DATE
gujaf-188	112	7	johl et al.	PERSON
gujaf-188	112	8	2013	DATE
gujaf-188	112	9	wu	PERSON
gujaf-188	112	10	wang & yin,	ORG
gujaf-188	112	11	2007	DATE
gujaf-188	112	12	xie	GPE
gujaf-188	112	13	davidson iii & dadalt	ORG
gujaf-188	112	14	2003	DATE
gujaf-188	112	15	klien, 2002; dezoort & salterio	ORG
gujaf-188	112	16	2001	DATE
gujaf-188	112	17	miko & kamardin	ORG
gujaf-188	112	18	2015	DATE
gujaf-188	112	19	malik	ORG
gujaf-188	112	20	2014	DATE
gujaf-188	113	1	2010	DATE
gujaf-188	113	2	nigeria	GPE
gujaf-188	115	1	nigerian	NORP
gujaf-188	115	2	sec	ORG
gujaf-188	115	3	2011	DATE
gujaf-188	115	4	kantudu & samaila	ORG
gujaf-188	115	5	2015	DATE
gujaf-188	115	6	hassan	PERSON
gujaf-188	115	7	2013	DATE
gujaf-188	115	8	pre and post 2011	DATE
gujaf-188	115	9	akeju & babatunde	ORG
gujaf-188	115	10	2017	DATE
gujaf-188	115	11	mbobo & umoren	ORG
gujaf-188	115	12	2016	DATE
gujaf-188	115	13	sec	ORG
gujaf-188	115	14	2011	DATE
gujaf-188	115	15	miko & kamardin	ORG
gujaf-188	115	16	2015	DATE
gujaf-188	115	17	sec	ORG
gujaf-188	115	18	2011	DATE
gujaf-188	117	1	nigerian	NORP
gujaf-188	118	1	gusau journal of accounting	ORG
gujaf-188	118	2	3	CARDINAL
gujaf-188	118	3	3, october	DATE
gujaf-188	118	4	2022	CARDINAL
gujaf-188	118	5	178	MONEY
gujaf-188	118	6	nigerian	NORP
gujaf-188	120	1	nigerian	NORP
gujaf-188	122	1	2	CARDINAL
gujaf-188	125	1	bekheit	ORG
gujaf-188	125	2	2022	CARDINAL
gujaf-188	128	1	2015	DATE
gujaf-188	128	2	klien	PERSON
gujaf-188	128	3	2002	DATE
gujaf-188	131	1	akpomedayo & williamson	ORG
gujaf-188	131	2	2021	DATE
gujaf-188	132	1	3	CARDINAL
gujaf-188	132	2	3, october	DATE
gujaf-188	132	3	2022	CARDINAL
gujaf-188	132	4	179	CARDINAL
gujaf-188	134	1	lippolis	PERSON
gujaf-188	134	2	grimaldi	ORG
gujaf-188	134	3	2020	DATE
gujaf-188	134	4	italy	GPE
gujaf-188	136	1	italian	NORP
gujaf-188	136	2	the period 2014 2016	DATE
gujaf-188	137	1	awca	PERSON
gujaf-188	137	2	2001	DATE
gujaf-188	138	1	two	CARDINAL
gujaf-188	140	1	williamson	PERSON
gujaf-188	140	2	nigeria	GPE
gujaf-188	141	1	eleven	CARDINAL
gujaf-188	141	2	11	CARDINAL
gujaf-188	141	3	the nigerian stock exchange	ORG
gujaf-188	141	4	2012	DATE
gujaf-188	141	5	2019	DATE
gujaf-188	142	1	5%	PERCENT
gujaf-188	147	1	ejeagbasi et al	PERSON
gujaf-188	147	2	2015	CARDINAL
gujaf-188	147	3	11	CARDINAL
gujaf-188	147	4	nigerian	NORP
gujaf-188	147	5	77	CARDINAL
gujaf-188	147	6	2007-20014	DATE
gujaf-188	148	1	the gusau journal of accounting	ORG
gujaf-188	148	2	3	CARDINAL
gujaf-188	148	3	3, october	DATE
gujaf-188	148	4	2022 180	CARDINAL
gujaf-188	149	1	james & izien	ORG
gujaf-188	149	2	2014	DATE
gujaf-188	151	1	al-ajmi	ORG
gujaf-188	151	2	2009	DATE
gujaf-188	151	3	bahrain	GPE
gujaf-188	152	1	300	CARDINAL
gujaf-188	156	1	krishnamurthy	PERSON
gujaf-188	156	2	2003	DATE
gujaf-188	156	3	two	CARDINAL
gujaf-188	160	1	one	CARDINAL
gujaf-188	163	1	gusau journal of accounting	ORG
gujaf-188	163	2	3	CARDINAL
gujaf-188	163	3	3, october	DATE
gujaf-188	163	4	2022 181	CARDINAL
gujaf-188	165	1	nigerian	NORP
gujaf-188	165	2	sec	ORG
gujaf-188	165	3	2011	DATE
gujaf-188	167	1	2.1	CARDINAL
gujaf-188	168	1	2015	DATE
gujaf-188	173	1	2015	DATE
gujaf-188	175	1	two	CARDINAL
gujaf-188	175	2	hassan	PERSON
gujaf-188	175	3	2013	DATE
gujaf-188	176	1	2.2.1	CARDINAL
gujaf-188	178	1	gusau journal of accounting	ORG
gujaf-188	178	2	3	CARDINAL
gujaf-188	178	3	3, october	DATE
gujaf-188	178	4	2022	CARDINAL
gujaf-188	178	5	182	CARDINAL
gujaf-188	178	6	2.2.1	CARDINAL
gujaf-188	178	7	3	CARDINAL
gujaf-188	178	8	22	CARDINAL
gujaf-188	178	9	the nigerian stock exchange	ORG
gujaf-188	178	10	31st december, 2020	DATE
gujaf-188	182	1	only seven	CARDINAL
gujaf-188	183	1	newco	ORG
gujaf-188	183	2	nestle nigeria	ORG
gujaf-188	183	3	nigerian	NORP
gujaf-188	184	1	five	CARDINAL
gujaf-188	184	2	5) years	DATE
gujaf-188	184	3	2016 to 2020	DATE
gujaf-188	184	4	thirty five	CARDINAL
gujaf-188	184	5	35	CARDINAL
gujaf-188	186	1	2010	DATE
gujaf-188	186	2	2010	DATE
gujaf-188	187	1	previous year	DATE
gujaf-188	187	2	1	CARDINAL
gujaf-188	187	3	current year	DATE
gujaf-188	190	1	sloan (	ORG
gujaf-188	190	2	1996	DATE
gujaf-188	190	3	graham	PERSON
gujaf-188	190	4	dodds	PERSON
gujaf-188	190	5	1934	DATE
gujaf-188	193	1	eqt 1	DATE
gujaf-188	193	2	the previous year	DATE
gujaf-188	193	3	current year	DATE
gujaf-188	193	4	εt	ORG
gujaf-188	194	1	gusau journal of accounting	ORG
gujaf-188	194	2	3	CARDINAL
gujaf-188	194	3	3, october	DATE
gujaf-188	194	4	2022 183	CARDINAL
gujaf-188	194	5	two	CARDINAL
gujaf-188	195	1	eqt 1	DATE
gujaf-188	196	1	sloan (	ORG
gujaf-188	196	2	1996	DATE
gujaf-188	196	3	2010	DATE
gujaf-188	196	4	eqt 1	DATE
gujaf-188	197	1	three	CARDINAL
gujaf-188	198	1	sun & liu	ORG
gujaf-188	198	2	2013	DATE
gujaf-188	198	3	wu et al.	PERSON
gujaf-188	198	4	2007	DATE
gujaf-188	198	5	song & windram	ORG
gujaf-188	198	6	2004	DATE
gujaf-188	198	7	xie et al.	PERSON
gujaf-188	198	8	2003	DATE
gujaf-188	198	9	klien, 2002 & beaseley 1996	ORG
gujaf-188	198	10	ac_mtin	ORG
gujaf-188	198	11	2017	CARDINAL
gujaf-188	198	12	malik	ORG
gujaf-188	198	13	2014	DATE
gujaf-188	198	14	devlaminc & saren	ORG
gujaf-188	198	15	2013 & soliman & ragab	ORG
gujaf-188	198	16	2014	DATE
gujaf-188	200	1	1	CARDINAL
gujaf-188	200	2	0	CARDINAL
gujaf-188	201	1	anan	GPE
gujaf-188	201	2	acca	GPE
gujaf-188	201	3	al-ajmi	ORG
gujaf-188	201	4	2009	DATE
gujaf-188	201	5	abbott	GPE
gujaf-188	201	6	2004	DATE
gujaf-188	201	7	2003	DATE
gujaf-188	201	8	2002 & dezoort & salterio	ORG
gujaf-188	201	9	2001	DATE
gujaf-188	203	1	kantudu & samaila	ORG
gujaf-188	203	2	2015	DATE
gujaf-188	203	3	hassan, 2013 & rainsbury	ORG
gujaf-188	203	4	bradbury &	ORG
gujaf-188	203	5	20009	DATE
gujaf-188	204	1	hassan	PERSON
gujaf-188	204	2	2013	DATE
gujaf-188	205	1	2015	CARDINAL
gujaf-188	207	1	ac_mtin = audit committee	PERSON
gujaf-188	207	2	3	CARDINAL
gujaf-188	207	3	3, october	DATE
gujaf-188	207	4	2022	CARDINAL
gujaf-188	210	1	4	CARDINAL
gujaf-188	210	2	eqt 1	DATE
gujaf-188	211	1	98%	PERCENT
gujaf-188	211	2	1%	PERCENT
gujaf-188	212	1	nigerian	NORP
gujaf-188	214	1	4.1	CARDINAL
gujaf-188	214	2	4.1.1	CARDINAL
gujaf-188	216	1	1.20 1.30 7.39	MONEY
gujaf-188	216	2	0.00 0.33	CARDINAL
gujaf-188	216	3	0.21	CARDINAL
gujaf-188	216	4	0.04	CARDINAL
gujaf-188	216	5	ac_mtin	ORG
gujaf-188	216	6	3.88	CARDINAL
gujaf-188	216	7	0.00 0.02	CARDINAL
gujaf-188	216	8	0.65 0.48	CARDINAL
gujaf-188	217	1	7.78 0.61	CARDINAL
gujaf-188	217	2	6.33 8.56 0.00 0.30	QUANTITY
gujaf-188	217	3	14	CARDINAL
gujaf-188	218	1	4.1.1	CARDINAL
gujaf-188	218	2	1.20	CARDINAL
gujaf-188	218	3	1.30	CARDINAL
gujaf-188	220	1	gausian	NORP
gujaf-188	221	1	0.22	CARDINAL
gujaf-188	221	2	3.9	CARDINAL
gujaf-188	221	3	0.66	CARDINAL
gujaf-188	223	1	gusau journal of accounting	ORG
gujaf-188	223	2	3	CARDINAL
gujaf-188	223	3	3, october	DATE
gujaf-188	223	4	2022 185	CARDINAL
gujaf-188	223	5	4.1.2	CARDINAL
gujaf-188	223	6	ac_mtin ac_exprt	PERSON
gujaf-188	224	1	1.0000	CARDINAL
gujaf-188	224	2	1.0000	CARDINAL
gujaf-188	224	3	1.0000	CARDINAL
gujaf-188	224	4	1.0000	CARDINAL
gujaf-188	224	5	0.5386	CARDINAL
gujaf-188	224	6	0.6300	CARDINAL
gujaf-188	224	7	1.0000	CARDINAL
gujaf-188	224	8	14	CARDINAL
gujaf-188	224	9	1%	PERCENT
gujaf-188	224	10	5% and 10%	PERCENT
gujaf-188	225	1	pearson	ORG
gujaf-188	225	2	4.1.1	CARDINAL
gujaf-188	226	1	ep	PERSON
gujaf-188	227	1	10%	PERCENT
gujaf-188	228	1	ac_mtin	PERSON
gujaf-188	229	1	0.4576	GPE
gujaf-188	229	2	5%	PERCENT
gujaf-188	229	3	95%	PERCENT
gujaf-188	233	1	4.1.3	CARDINAL
gujaf-188	233	2	gls	ORG
gujaf-188	234	1	chi2	ORG
gujaf-188	234	2	3.87	CARDINAL
gujaf-188	234	3	1.78 0.07	CARDINAL
gujaf-188	234	4	82	CARDINAL
gujaf-188	234	5	0.02	CARDINAL
gujaf-188	234	6	ac_mtin	PERSON
gujaf-188	234	7	71	CARDINAL
gujaf-188	234	8	0.91	CARDINAL
gujaf-188	234	9	ac_exprt -37 19	PRODUCT
gujaf-188	234	10	0.06	CARDINAL
gujaf-188	235	1	0.35 r square 0.16	QUANTITY
gujaf-188	235	2	8.80	CARDINAL
gujaf-188	235	3	2.59	CARDINAL
gujaf-188	235	4	0.06	CARDINAL
gujaf-188	235	5	14	CARDINAL
gujaf-188	235	6	gls	ORG
gujaf-188	236	1	hausman	PERSON
gujaf-188	238	1	3	CARDINAL
gujaf-188	238	2	3, october	DATE
gujaf-188	238	3	2022 186	CARDINAL
gujaf-188	238	4	gls	ORG
gujaf-188	239	1	0.16	CARDINAL
gujaf-188	239	2	16%	PERCENT
gujaf-188	239	3	nigerian	NORP
gujaf-188	241	1	f	ORG
gujaf-188	241	2	2.59	CARDINAL
gujaf-188	241	3	5%	PERCENT
gujaf-188	243	1	5%	PERCENT
gujaf-188	249	1	liu	PERSON
gujaf-188	249	2	2013	DATE
gujaf-188	250	1	bradbury	GPE
gujaf-188	250	2	2009	DATE
gujaf-188	250	3	2004	DATE
gujaf-188	250	4	2005	DATE
gujaf-188	250	5	abbott	GPE
gujaf-188	250	6	parker	ORG
gujaf-188	250	7	2000	DATE
gujaf-188	250	8	khalil	GPE
gujaf-188	250	9	2016	CARDINAL
gujaf-188	250	10	2015	CARDINAL
gujaf-188	250	11	hassan	PERSON
gujaf-188	250	12	2013	DATE
gujaf-188	250	13	xie et al.	PERSON
gujaf-188	250	14	2003	DATE
gujaf-188	250	15	klien	PERSON
gujaf-188	250	16	2002	DATE
gujaf-188	250	17	bushman	PERSON
gujaf-188	250	18	smith	PERSON
gujaf-188	250	19	2001	DATE
gujaf-188	251	1	-1.87	ORG
gujaf-188	251	2	0.06	CARDINAL
gujaf-188	254	1	saren	ORG
gujaf-188	254	2	2013	DATE
gujaf-188	255	1	2003	DATE
gujaf-188	256	1	johl et al.	PERSON
gujaf-188	256	2	2013	DATE
gujaf-188	256	3	lin	PERSON
gujaf-188	256	4	li	PERSON
gujaf-188	256	5	yang	PERSON
gujaf-188	256	6	2006	DATE
gujaf-188	256	7	abbott et al.	PERSON
gujaf-188	256	8	2004	DATE
gujaf-188	257	1	3	CARDINAL
gujaf-188	257	2	3, october	DATE
gujaf-188	257	3	2022	CARDINAL
gujaf-188	257	4	187	CARDINAL
gujaf-188	257	5	nigerian	NORP
gujaf-188	260	1	100%	PERCENT
gujaf-188	263	1	5	CARDINAL
gujaf-188	267	1	nigerian	NORP
gujaf-188	268	1	nigeria	GPE
gujaf-188	269	1	100%	PERCENT
gujaf-188	271	1	nigeria	GPE
gujaf-188	273	1	gusau journal of accounting	ORG
gujaf-188	273	2	3	CARDINAL
gujaf-188	273	3	3, october	DATE
gujaf-188	273	4	2022 188	CARDINAL
gujaf-188	273	5	abbott	GPE
gujaf-188	273	6	l. j.	PERSON
gujaf-188	273	7	y. & parker	ORG
gujaf-188	273	8	s.	PERSON
gujaf-188	273	9	2000	DATE
gujaf-188	275	1	26(11	CARDINAL
gujaf-188	275	2	55	CARDINAL
gujaf-188	276	1	abbott	GPE
gujaf-188	276	2	l.j.	GPE
gujaf-188	276	3	parker	GPE
gujaf-188	276	4	s. & peters	ORG
gujaf-188	276	5	2004	DATE
gujaf-188	277	1	69 87	DATE
gujaf-188	277	2	j. b.	PERSON
gujaf-188	277	3	a. a.	PERSON
gujaf-188	277	4	2017	CARDINAL
gujaf-188	278	1	nigeria	GPE
gujaf-188	279	1	international journal of information research	ORG
gujaf-188	279	2	4(2	CARDINAL
gujaf-188	279	3	3749–3753	DATE
gujaf-188	280	1	akpomedaye	ORG
gujaf-188	280	2	o.p.	GPE
gujaf-188	280	3	g.s.	GPE
gujaf-188	280	4	2021	CARDINAL
gujaf-188	280	5	nigeria	GPE
gujaf-188	280	6	international journal of business & law	ORG
gujaf-188	280	7	9(4):108119	CARDINAL
gujaf-188	280	8	2021	CARDINAL
gujaf-188	280	9	al-ajmi	ORG
gujaf-188	280	10	j. (	PERSON
gujaf-188	280	11	2009	DATE
gujaf-188	281	1	bahrain	GPE
gujaf-188	282	1	64–74	CARDINAL
gujaf-188	283	1	r., & shivakumar	ORG
gujaf-188	283	2	l. (	GPE
gujaf-188	283	3	2005	DATE
gujaf-188	285	1	39(1	CARDINAL
gujaf-188	285	2	83–128	DATE
gujaf-188	286	1	beasley	ORG
gujaf-188	286	2	m. s.	PERSON
gujaf-188	286	3	1996	DATE
gujaf-188	287	1	443–465	CARDINAL
gujaf-188	288	1	bushman	PERSON
gujaf-188	288	2	r. m.	PERSON
gujaf-188	288	3	a. j. (	PERSON
gujaf-188	288	4	2001	DATE
gujaf-188	290	1	journa of accounting and economics	ORG
gujaf-188	290	2	32	CARDINAL
gujaf-188	290	3	237 333	CARDINAL
gujaf-188	291	1	n., & sarens	ORG
gujaf-188	291	2	2013	DATE
gujaf-188	292	1	belgium	GPE
gujaf-188	292	2	journal of management	ORG
gujaf-188	292	3	145–166	CARDINAL
gujaf-188	292	4	ge	ORG
gujaf-188	292	5	w., & schrand	ORG
gujaf-188	292	6	2010	DATE
gujaf-188	294	1	50(2–3	CARDINAL
gujaf-188	294	2	344–401	CARDINAL
gujaf-188	295	1	defond	ORG
gujaf-188	295	2	m. l.	PERSON
gujaf-188	295	3	2010	DATE
gujaf-188	297	1	50(2–3	CARDINAL
gujaf-188	297	2	402–409	CARDINAL
gujaf-188	297	3	f. t.	PERSON
gujaf-188	297	4	d. r.	NORP
gujaf-188	297	5	archambeault	GPE
gujaf-188	297	6	d. s., & reed	ORG
gujaf-188	297	7	s. a.	PERSON
gujaf-188	297	8	2002	DATE
gujaf-188	299	1	journal of accounting literature	ORG
gujaf-188	299	2	21	DATE
gujaf-188	299	3	38–75	CARDINAL
gujaf-188	300	1	f. t.	PERSON
gujaf-188	300	2	s. e. (	PERSON
gujaf-188	300	3	2001	DATE
gujaf-188	301	1	3	CARDINAL
gujaf-188	301	2	3, october	DATE
gujaf-188	301	3	2022	CARDINAL
gujaf-188	301	4	189	MONEY
gujaf-188	302	1	journal of practice &	ORG
gujaf-188	302	2	20(2	CARDINAL
gujaf-188	302	3	31	CARDINAL
gujaf-188	302	4	47	DATE
gujaf-188	303	1	i. d.	PERSON
gujaf-188	303	2	graham	PERSON
gujaf-188	303	3	j. r.	PERSON
gujaf-188	303	4	harvey	GPE
gujaf-188	303	5	c. r.	PERSON
gujaf-188	303	6	s.	PERSON
gujaf-188	303	7	2013	DATE
gujaf-188	305	1	56(2–3	CARDINAL
gujaf-188	305	2	1–33	CARDINAL
gujaf-188	306	1	g.e.	GPE
gujaf-188	306	2	a.u.	GPE
gujaf-188	307	1	nigeria	GPE
gujaf-188	308	1	european journal of accounting	ORG
gujaf-188	308	2	5(18	CARDINAL
gujaf-188	309	1	enofe	PERSON
gujaf-188	309	2	a. o.	PERSON
gujaf-188	309	3	aronmwan	PERSON
gujaf-188	309	4	e. j., & abadua	PERSON
gujaf-188	309	5	h. s.	PERSON
gujaf-188	309	6	2013	DATE
gujaf-188	310	1	nigeria	GPE
gujaf-188	311	1	european journal of accounting	ORG
gujaf-188	311	2	1(1	CARDINAL
gujaf-188	311	3	16–28	CARDINAL
gujaf-188	311	4	eyenubo	PERSON
gujaf-188	311	5	s. a.	PERSON
gujaf-188	311	6	mohammed, m., & ali	PERSON
gujaf-188	311	7	2017	CARDINAL
gujaf-188	312	1	nigeria stock exchange	ORG
gujaf-188	312	2	7(6	DATE
gujaf-188	312	3	487–505	CARDINAL
gujaf-188	312	4	a. j.	PERSON
gujaf-188	312	5	krishnamurthy	PERSON
gujaf-188	312	6	s. & solleri s.a (2003	ORG
gujaf-188	314	1	1–40	CARDINAL
gujaf-188	315	1	https://doi.org/10.2139/ssrn.401240 galal	PERSON
gujaf-188	315	2	h.m.	GPE
gujaf-188	315	3	m.m. & bekheit	ORG
gujaf-188	315	4	m.b.	GPE
gujaf-188	315	5	2022	CARDINAL
gujaf-188	315	6	egyptian	NORP
gujaf-188	315	7	american journal of industrial and business management	ORG
gujaf-188	315	8	2022	CARDINAL
gujaf-188	315	9	12	CARDINAL
gujaf-188	315	10	1439	CARDINAL
gujaf-188	315	11	marra	GPE
gujaf-188	315	12	a., & moon	ORG
gujaf-188	315	13	d.	GPE
gujaf-188	315	14	2010	DATE
gujaf-188	317	1	journal of business finance	ORG
gujaf-188	317	2	37(9–10	CARDINAL
gujaf-188	317	3	1145–1176	CARDINAL
gujaf-188	318	1	https://doi.org/10.1111/j.1468-5957.2010.02218.x graham	PERSON
gujaf-188	318	2	b. & dodd	ORG
gujaf-188	318	3	1934	DATE
gujaf-188	319	1	mcgraw-hill book company, inc	ORG
gujaf-188	319	2	habib, a.	PERSON
gujaf-188	319	3	2012	DATE
gujaf-188	321	1	abacus	GPE
gujaf-188	321	2	48(2	DATE
gujaf-188	321	3	214–248	CARDINAL
gujaf-188	322	1	https://doi.org/10.1111/j.1467-6281.2012.00363.x hassan	PERSON
gujaf-188	322	2	s. u.	PERSON
gujaf-188	322	3	2013	DATE
gujaf-188	324	1	nigerian	NORP
gujaf-188	325	1	the business & management	ORG
gujaf-188	325	2	3(2	CARDINAL
gujaf-188	325	3	147–161	CARDINAL
gujaf-188	326	1	gusau journal of accounting	ORG
gujaf-188	326	2	3	CARDINAL
gujaf-188	326	3	3, october	DATE
gujaf-188	326	4	2022	CARDINAL
gujaf-188	326	5	190	CARDINAL
gujaf-188	326	6	i. o. & izien	ORG
gujaf-188	326	7	o.f	GPE
gujaf-188	326	8	2014	DATE
gujaf-188	327	1	nigeria	GPE
gujaf-188	328	1	international journal of business and economics research	ORG
gujaf-188	328	2	3(5	CARDINAL
gujaf-188	328	3	187	CARDINAL
gujaf-188	329	1	https://doi.org/10.11648/j.ijber.20140305.14 johnson	PERSON
gujaf-188	329	2	v. e.	PERSON
gujaf-188	329	3	khurana	PERSON
gujaf-188	329	4	i. k.	PERSON
gujaf-188	329	5	j. k.	PERSON
gujaf-188	329	6	2002	DATE
gujaf-188	331	1	637–660	CARDINAL
gujaf-188	332	1	k. johl	PERSON
gujaf-188	332	2	s.	PERSON
gujaf-188	332	3	kaur johl	PERSON
gujaf-188	332	4	s.	GPE
gujaf-188	332	5	subramaniam	GPE
gujaf-188	332	6	n., & cooper	ORG
gujaf-188	332	7	2013	DATE
gujaf-188	333	1	malaysia	GPE
gujaf-188	334	1	28(9	CARDINAL
gujaf-188	334	2	780–814	CARDINAL
gujaf-188	335	1	https://doi.org/10.1108/maj-06-2013-0886 kantudu	PERSON
gujaf-188	335	2	a. s.	PERSON
gujaf-188	335	3	i. a.	PERSON
gujaf-188	335	4	2015	CARDINAL
gujaf-188	336	1	nigeria	GPE
gujaf-188	337	1	journal of finance	ORG
gujaf-188	337	2	1(july	DATE
gujaf-188	337	3	34–50	CARDINAL
gujaf-188	338	1	khalil	GPE
gujaf-188	338	2	m., & ozkan	ORG
gujaf-188	338	3	a.	PERSON
gujaf-188	338	4	2016	CARDINAL
gujaf-188	339	1	egypt	GPE
gujaf-188	340	1	journal of emerging market finance	ORG
gujaf-188	340	2	15(1	CARDINAL
gujaf-188	340	3	84–118	CARDINAL
gujaf-188	341	1	klein	GPE
gujaf-188	341	2	a.	PERSON
gujaf-188	341	3	2002	DATE
gujaf-188	342	1	audit committee	ORG
gujaf-188	343	1	journal of accounting and economics	ORG
gujaf-188	343	2	33(3	CARDINAL
gujaf-188	343	3	375–400	CARDINAL
gujaf-188	344	1	kusnadi	PERSON
gujaf-188	344	2	leong	PERSON
gujaf-188	344	3	k. s.	PERSON
gujaf-188	344	4	suwardy	GPE
gujaf-188	344	5	t., & wang	ORG
gujaf-188	344	6	j. (	PERSON
gujaf-188	344	7	2015	CARDINAL
gujaf-188	345	1	singapore	GPE
gujaf-188	346	1	journal of business ethics	ORG
gujaf-188	346	2	139(1	CARDINAL
gujaf-188	346	3	197–214	CARDINAL
gujaf-188	347	1	https://doi.org/10.1007/s10551-015-2679-0 lin	PERSON
gujaf-188	347	2	j. w.	PERSON
gujaf-188	347	3	li	PERSON
gujaf-188	347	4	j. f., & yang	PERSON
gujaf-188	347	5	j. s.	PERSON
gujaf-188	347	6	2006	DATE
gujaf-188	349	1	21(9	DATE
gujaf-188	349	2	921	CARDINAL
gujaf-188	349	3	933	CARDINAL
gujaf-188	350	1	s. & grimaldi	ORG
gujaf-188	350	2	2020	DATE
gujaf-188	350	3	italy	GPE
gujaf-188	350	4	international journal of business and	ORG
gujaf-188	350	5	15	CARDINAL
gujaf-188	350	6	8	CARDINAL
gujaf-188	350	7	2020	DATE
gujaf-188	350	8	malik	PERSON
gujaf-188	350	9	m. (	PERSON
gujaf-188	350	10	2014	DATE
gujaf-188	352	1	journal of management control	ORG
gujaf-188	352	2	25(2	CARDINAL
gujaf-188	352	3	m. e., & umoren	PERSON
gujaf-188	352	4	a. o.	PERSON
gujaf-188	352	5	2016	CARDINAL
gujaf-188	354	1	international journal of economics	ORG
gujaf-188	354	2	united kingdom	GPE
gujaf-188	354	3	116	CARDINAL
gujaf-188	354	4	141	CARDINAL
gujaf-188	355	1	2015	CARDINAL
gujaf-188	356	1	postnigerian gusau journal of accounting	ORG
gujaf-188	356	2	3	CARDINAL
gujaf-188	356	3	3, october	DATE
gujaf-188	356	4	2022	CARDINAL
gujaf-188	356	5	191	CARDINAL
gujaf-188	356	6	2011	DATE
gujaf-188	357	1	172	CARDINAL
gujaf-188	357	2	651–657	CARDINAL
gujaf-188	358	1	nelson	PERSON
gujaf-188	358	2	m. w.	PERSON
gujaf-188	358	3	d. j.	PERSON
gujaf-188	358	4	2013	DATE
gujaf-188	361	1	3	CARDINAL
gujaf-188	361	2	34–41	CARDINAL
gujaf-188	362	1	b., & thornton	ORG
gujaf-188	362	2	d. b.	PERSON
gujaf-188	362	3	2008	DATE
gujaf-188	364	1	european	NORP
gujaf-188	364	2	305–330	CARDINAL
gujaf-188	364	3	rainsbury	GPE
gujaf-188	364	4	e. a.	PERSON
gujaf-188	364	5	bradbury	GPE
gujaf-188	364	6	m., & cahan	ORG
gujaf-188	364	7	s. f. (	PERSON
gujaf-188	364	8	2009	DATE
gujaf-188	366	1	contemporary accounting and economics	ORG
gujaf-188	366	2	5(1	CARDINAL
gujaf-188	366	3	20–33	CARDINAL
gujaf-188	367	1	https://doi.org/10.1016/j.jcae.2009.03.002 sloan	PERSON
gujaf-188	367	2	r.	NORP
gujaf-188	367	3	1996	DATE
gujaf-188	369	1	71	CARDINAL
gujaf-188	369	2	289–315	CARDINAL
gujaf-188	369	3	m. m.	PERSON
gujaf-188	369	4	a. a.	PERSON
gujaf-188	369	5	2014	DATE
gujaf-188	370	1	egypt	GPE
gujaf-188	371	1	5(2	CARDINAL
gujaf-188	371	2	155–166	CARDINAL
gujaf-188	372	1	j., & windram	ORG
gujaf-188	372	2	2001	DATE
gujaf-188	373	1	uk	GPE
gujaf-188	374	1	ssrn electronic journal	ORG
gujaf-188	374	2	205	CARDINAL
gujaf-188	374	3	195–205	CARDINAL
gujaf-188	374	4	sun	PERSON
gujaf-188	374	5	j., & liu	ORG
gujaf-188	374	6	2012	DATE
gujaf-188	376	1	28(1	CARDINAL
gujaf-188	376	2	45	CARDINAL
gujaf-188	376	3	64.https://doi.org/10.1108/02686901311282498	CARDINAL
gujaf-188	376	4	2005	DATE
gujaf-188	379	1	d. s.	PERSON
gujaf-188	379	2	2006	DATE
gujaf-188	381	1	journal of business research	ORG
gujaf-188	381	2	59(9	CARDINAL
gujaf-188	381	3	1043–1051	CARDINAL
gujaf-188	382	1	q.	PERSON
gujaf-188	382	2	wang	PERSON
gujaf-188	382	3	2007	DATE
gujaf-188	383	1	audit committee	ORG
gujaf-188	383	2	chinese	NORP
gujaf-188	384	1	china	GPE
gujaf-188	384	2	1(3	CARDINAL
gujaf-188	384	3	385	CARDINAL
gujaf-188	384	4	400	CARDINAL
gujaf-188	385	1	b.	PERSON
gujaf-188	385	2	davidson iii	PERSON
gujaf-188	385	3	w. n., & dadalt	PERSON
gujaf-188	385	4	2003	DATE
gujaf-188	387	1	9(3	CARDINAL
gujaf-188	387	2	295–316	CARDINAL
gujaf-188	388	1	https://doi.org/10.1016/s0929-1199(02)00006-8 gusau journal of accounting	ORG
gujaf-188	388	2	3	CARDINAL
gujaf-188	388	3	3, october	DATE
gujaf-188	388	4	2022 192	CARDINAL