id	sid	eid	entity	type
gujaf-206	1	1	gusau journal of accounting	ORG
gujaf-206	1	2	4	CARDINAL
gujaf-206	1	3	1	CARDINAL
gujaf-206	1	4	april	DATE
gujaf-206	1	5	2023	CARDINAL
gujaf-206	1	6	2756-665x	CARDINAL
gujaf-206	1	7	social sciences	ORG
gujaf-206	1	8	federal university gusau	ORG
gujaf-206	1	9	zamfara state	GPE
gujaf-206	1	10	gusau journal of accounting	ORG
gujaf-206	1	11	4	CARDINAL
gujaf-206	1	12	1, april	DATE
gujaf-206	1	13	2023 ii	CARDINAL
gujaf-206	1	14	4	CARDINAL
gujaf-206	1	15	1 april	DATE
gujaf-206	1	16	2023	CARDINAL
gujaf-206	1	17	2756-665x	CARDINAL
gujaf-206	1	18	social sciences	ORG
gujaf-206	1	19	federal university gusau	ORG
gujaf-206	1	20	zamfara state	GPE
gujaf-206	2	1	ahmadu bello university press limited	ORG
gujaf-206	2	2	zaria kaduna	PERSON
gujaf-206	2	3	nigeria	GPE
gujaf-206	3	1	08065949711	CARDINAL
gujaf-206	3	2	069-879121	CARDINAL
gujaf-206	4	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-206	4	2	4	CARDINAL
gujaf-206	4	3	1, april	DATE
gujaf-206	4	4	2023	CARDINAL
gujaf-206	6	1	muhammad mustapha	PERSON
gujaf-206	6	2	ahmadu bello university	ORG
gujaf-206	6	3	zaria	PERSON
gujaf-206	6	4	kaduna state	GPE
gujaf-206	7	1	umar farouk	PERSON
gujaf-206	7	2	federal university gusau	ORG
gujaf-206	7	3	zamfara state	GPE
gujaf-206	8	1	modu kumshe department of accounting	ORG
gujaf-206	8	2	university of maiduguri	ORG
gujaf-206	8	3	borno	GPE
gujaf-206	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-206	9	2	paul university	ORG
gujaf-206	10	1	prof kabir tahir hamid	PERSON
gujaf-206	10	2	bayero university	ORG
gujaf-206	10	3	kano	ORG
gujaf-206	11	1	prof	PERSON
gujaf-206	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-206	12	2	university of jos	ORG
gujaf-206	13	1	clifford ofurum department of accounting	ORG
gujaf-206	13	2	university of portharcourt	ORG
gujaf-206	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-206	15	2	ahmadu bello university	ORG
gujaf-206	15	3	zaria	PERSON
gujaf-206	16	1	prof	PERSON
gujaf-206	17	1	yusuf	PERSON
gujaf-206	18	1	b. rahman	PERSON
gujaf-206	18	2	lagos state university	ORG
gujaf-206	19	1	gusau journal of accounting	ORG
gujaf-206	19	2	4	CARDINAL
gujaf-206	19	3	1, april	DATE
gujaf-206	19	4	2023	CARDINAL
gujaf-206	20	1	suleiman a. s. aruwa	PERSON
gujaf-206	20	2	nasarawa state university	ORG
gujaf-206	20	3	keffi	GPE
gujaf-206	22	1	muhammad junaidu	PERSON
gujaf-206	22	2	kurawa department of accounting	ORG
gujaf-206	22	3	university kano	ORG
gujaf-206	24	1	muhammad habibu sabari department	PERSON
gujaf-206	24	2	ahmadu bello university	ORG
gujaf-206	24	3	zaria	PERSON
gujaf-206	24	4	prof	PERSON
gujaf-206	25	1	okpanachi joshua department of accounting	ORG
gujaf-206	25	2	nigerian defence academy	ORG
gujaf-206	25	3	kaduna	GPE
gujaf-206	26	1	hassan ibrahim department	PERSON
gujaf-206	26	2	ibb university	ORG
gujaf-206	26	3	niger state	GPE
gujaf-206	27	1	prof	PERSON
gujaf-206	28	1	mary okwo department of accounting	ORG
gujaf-206	28	2	enugu state university of science and technology	ORG
gujaf-206	30	1	aminu isah department of accounting	ORG
gujaf-206	30	2	bayero university	ORG
gujaf-206	30	3	kano	ORG
gujaf-206	31	1	prof	PERSON
gujaf-206	32	1	ahmadu bello department of accounting	ORG
gujaf-206	32	2	ahmadu bello university	ORG
gujaf-206	32	3	zaria	PERSON
gujaf-206	33	1	prof	PERSON
gujaf-206	34	1	musa yelwa abubakar department	PERSON
gujaf-206	34	2	usmanu danfodiyo university	ORG
gujaf-206	34	3	sokoto state	ORG
gujaf-206	35	1	prof	ORG
gujaf-206	36	1	salisu abubakar department of accounting	ORG
gujaf-206	36	2	ahmadu bello university	ORG
gujaf-206	36	3	zaria	PERSON
gujaf-206	36	4	kaduna state	GPE
gujaf-206	37	1	isaq	PERSON
gujaf-206	37	2	samaila department of accounting	ORG
gujaf-206	37	3	bayero university	ORG
gujaf-206	38	1	fatima	PERSON
gujaf-206	38	2	university of maiduguri	ORG
gujaf-206	38	3	borno state	ORG
gujaf-206	39	1	gusau journal of accounting	ORG
gujaf-206	39	2	4	CARDINAL
gujaf-206	39	3	1, april	DATE
gujaf-206	39	4	2023	CARDINAL
gujaf-206	39	5	sunusi sa'ad	PERSON
gujaf-206	39	6	dutse	GPE
gujaf-206	39	7	jigawa state	GPE
gujaf-206	40	1	nasiru a. ka’oje	PERSON
gujaf-206	40	2	usmanu danfodiyo university	ORG
gujaf-206	40	3	sokoto	PERSON
gujaf-206	41	1	aminu abdullahi department of accounting	ORG
gujaf-206	41	2	usmanu danfodiyo university sokoto	ORG
gujaf-206	42	1	onipe adebenege yahaya department of accounting	ORG
gujaf-206	42	2	nigerian defence academy	ORG
gujaf-206	42	3	kaduna state	GPE
gujaf-206	43	1	dr.	PERSON
gujaf-206	43	2	saidu adamu department of accounting	ORG
gujaf-206	44	1	dr.	PERSON
gujaf-206	44	2	nasiru yunusa department	PERSON
gujaf-206	44	3	ahmadu bello university	ORG
gujaf-206	44	4	zaria	PERSON
gujaf-206	45	1	aisha	PERSON
gujaf-206	45	2	muhammad department	PERSON
gujaf-206	45	3	ahmadu bello university	ORG
gujaf-206	45	4	zaria	PERSON
gujaf-206	46	1	lawal muhammad	PERSON
gujaf-206	46	2	ahmadu bello university	ORG
gujaf-206	46	3	zaria	PERSON
gujaf-206	47	1	farouk	PERSON
gujaf-206	47	2	american university of nigeria	ORG
gujaf-206	47	3	yola	ORG
gujaf-206	48	1	bashir umar farouk	PERSON
gujaf-206	48	2	federal university gusau	ORG
gujaf-206	48	3	zamfara state	GPE
gujaf-206	49	1	dr emmanuel omokhuale department	PERSON
gujaf-206	49	2	federal university gusau	ORG
gujaf-206	50	1	state gusau journal of accounting	ORG
gujaf-206	50	2	4	CARDINAL
gujaf-206	50	3	1, april	DATE
gujaf-206	50	4	2023	CARDINAL
gujaf-206	51	1	kabiru isah	PERSON
gujaf-206	51	2	bayero university kano	ORG
gujaf-206	52	1	bashir	PERSON
gujaf-206	52	2	usmanu danfodiyo university sokoto	ORG
gujaf-206	52	3	sokoto state	ORG
gujaf-206	54	1	muhammad tanko	PERSON
gujaf-206	54	2	kaduna state university	ORG
gujaf-206	54	3	kaduna	GPE
gujaf-206	55	1	usmanu danfodiyo university sokoto	ORG
gujaf-206	55	2	sokoto state	ORG
gujaf-206	57	1	aliyu sulaiman kantudu	PERSON
gujaf-206	57	2	university kano	ORG
gujaf-206	58	1	usman muhammad adam	PERSON
gujaf-206	58	2	federal university gusau	ORG
gujaf-206	58	3	zamfara state	GPE
gujaf-206	59	1	gusau journal of accounting	ORG
gujaf-206	59	2	4	CARDINAL
gujaf-206	59	3	1, april	DATE
gujaf-206	59	4	2023	CARDINAL
gujaf-206	59	5	gusau journal of accounting	ORG
gujaf-206	60	1	two	CARDINAL
gujaf-206	60	2	april and october annually	DATE
gujaf-206	61	1	the department of accounting	ORG
gujaf-206	61	2	social sciences	ORG
gujaf-206	61	3	federal university gusau	ORG
gujaf-206	61	4	zamfara state	GPE
gujaf-206	61	5	nigeria	GPE
gujaf-206	61	6	islamic finance	ORG
gujaf-206	61	7	islamic	NORP
gujaf-206	62	1	english	LANGUAGE
gujaf-206	63	1	more than 15	CARDINAL
gujaf-206	63	2	a4	ORG
gujaf-206	63	3	1.5	CARDINAL
gujaf-206	63	4	12	CARDINAL
gujaf-206	64	1	25 percent	PERCENT
gujaf-206	65	1	5000	CARDINAL
gujaf-206	65	2	more than 250	CARDINAL
gujaf-206	65	3	four	CARDINAL
gujaf-206	66	1	apa 7th	PRODUCT
gujaf-206	67	1	4	CARDINAL
gujaf-206	67	2	1, april	DATE
gujaf-206	67	3	2023	CARDINAL
gujaf-206	71	1	fcmb	PERSON
gujaf-206	71	2	7278465011	DATE
gujaf-206	71	3	gusau journal of accounting	ORG
gujaf-206	71	4	federal university gusau	ORG
gujaf-206	71	5	zamfara state	GPE
gujaf-206	73	1	+2348069393824	DATE
gujaf-206	73	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-206	73	3	4	CARDINAL
gujaf-206	73	4	1, april	DATE
gujaf-206	73	5	2023	CARDINAL
gujaf-206	73	6	nigeria	GPE
gujaf-206	73	7	benjamin gwabin joseph	PERSON
gujaf-206	73	8	abdullahi phd	PERSON
gujaf-206	73	9	benjamin kumai gugong phd	PERSON
gujaf-206	73	10	1	CARDINAL
gujaf-206	73	11	nigeria	GPE
gujaf-206	73	12	abubakar umar 18	PERSON
gujaf-206	73	13	nigeria	GPE
gujaf-206	73	14	abdullahi ahmed phd	PERSON
gujaf-206	73	15	zakari usman	PERSON
gujaf-206	73	16	35	CARDINAL
gujaf-206	73	17	nigerian	NORP
gujaf-206	73	18	muhammed alhaji abubakar	PERSON
gujaf-206	73	19	nordin phd	PERSON
gujaf-206	73	20	abubakar hamisu	PERSON
gujaf-206	73	21	umar 54 board	ORG
gujaf-206	73	22	nigeria	GPE
gujaf-206	73	23	isah	PERSON
gujaf-206	73	24	phd	PERSON
gujaf-206	73	25	ahmed bello phd	PERSON
gujaf-206	74	1	75	CARDINAL
gujaf-206	74	2	nigeria shehu usman hassan	LOC
gujaf-206	74	3	bello sabo	PERSON
gujaf-206	74	4	ismai'l idris	PERSON
gujaf-206	74	5	idris ahmed aliyu	PERSON
gujaf-206	75	1	96	CARDINAL
gujaf-206	75	2	lafia nasarawa state	ORG
gujaf-206	75	3	nigeria	GPE
gujaf-206	75	4	ahmed mohammed yahaya	PERSON
gujaf-206	75	5	babatunde joseph kolawole	PERSON
gujaf-206	75	6	bello surajudeen oyeleke	ORG
gujaf-206	75	7	121	CARDINAL
gujaf-206	75	8	nigeria	GPE
gujaf-206	75	9	atanda	NORP
gujaf-206	75	10	mohamad ali abdul-hamid	PERSON
gujaf-206	75	11	salami suleiman	PERSON
gujaf-206	75	12	salam mudathir	PERSON
gujaf-206	75	13	135	CARDINAL
gujaf-206	75	14	4	CARDINAL
gujaf-206	75	15	1, april	DATE
gujaf-206	75	16	2023	CARDINAL
gujaf-206	75	17	nigeria	GPE
gujaf-206	75	18	151	CARDINAL
gujaf-206	75	19	sani abdulrahman bala	PERSON
gujaf-206	75	20	jamilu jibril	PERSON
gujaf-206	75	21	nigeria	GPE
gujaf-206	75	22	171	CARDINAL
gujaf-206	75	23	abdulrahman bala	PERSON
gujaf-206	75	24	umar salim ibrahim	PERSON
gujaf-206	75	25	samaila dannana risk committee	ORG
gujaf-206	75	26	nigeria	GPE
gujaf-206	75	27	najib abbas	PERSON
gujaf-206	75	28	kabiru isa	PERSON
gujaf-206	75	29	naja’atu bala 192	PERSON
gujaf-206	75	30	nigeria	GPE
gujaf-206	75	31	ahmad muhammad ahmad	PERSON
gujaf-206	75	32	lubabah mansur kwanbo	PERSON
gujaf-206	75	33	ph.d	NORP
gujaf-206	75	34	shehu usman hassan	PERSON
gujaf-206	75	35	ph.d	NORP
gujaf-206	76	1	musa suleiman umar	PERSON
gujaf-206	76	2	ph.d	NORP
gujaf-206	77	1	216	CARDINAL
gujaf-206	77	2	nigeria	GPE
gujaf-206	77	3	asma’u mahmood baffa	WORK_OF_ART
gujaf-206	77	4	lawal mohammed	PERSON
gujaf-206	77	5	ph.d	NORP
gujaf-206	77	6	ahmed bello	PERSON
gujaf-206	77	7	ph.d	NORP
gujaf-206	78	1	umar farouk	PERSON
gujaf-206	78	2	237	CARDINAL
gujaf-206	78	3	nigerian	NORP
gujaf-206	78	4	daniel gbadebo	PERSON
gujaf-206	78	5	254	CARDINAL
gujaf-206	78	6	nigeria	GPE
gujaf-206	79	1	daniel gbadebo	PERSON
gujaf-206	79	2	275	CARDINAL
gujaf-206	79	3	gusau journal of accounting	ORG
gujaf-206	79	4	4	CARDINAL
gujaf-206	79	5	1, april	DATE
gujaf-206	79	6	2023 35	DATE
gujaf-206	79	7	nigeria	GPE
gujaf-206	79	8	abdullahi ahmed phd department of accounting	PERSON
gujaf-206	79	9	abu business school ahmadu bello university	ORG
gujaf-206	79	10	zaria	GPE
gujaf-206	79	11	nigeria +2348023584830 & +2347068637232	ORG
gujaf-206	80	1	aaahmed@abu.edu.org	ORG
gujaf-206	81	1	zaria	GPE
gujaf-206	81	2	nigeria +2348034539689 & maruzaks@gmail.com	ORG
gujaf-206	81	3	nigeria	GPE
gujaf-206	82	1	656	CARDINAL
gujaf-206	82	2	29	CARDINAL
gujaf-206	82	3	abuja	GPE
gujaf-206	83	1	242	CARDINAL
gujaf-206	86	1	13	CARDINAL
gujaf-206	87	1	triala	GPE
gujaf-206	87	2	nigeria	GPE
gujaf-206	88	1	triala	GPE
gujaf-206	88	2	observ	ORG
gujaf-206	88	3	nigeria	GPE
gujaf-206	89	1	nigeria	GPE
gujaf-206	90	1	keywords:	ORG
gujaf-206	90	2	nigeria	GPE
gujaf-206	90	3	1	CARDINAL
gujaf-206	90	4	2010	DATE
gujaf-206	90	5	nigerian	NORP
gujaf-206	90	6	nigeria	GPE
gujaf-206	90	7	ahmed	ORG
gujaf-206	90	8	2017	DATE
gujaf-206	92	1	mailto:maruzaks@gmail.com gusau journal of accounting	ORG
gujaf-206	92	2	4	CARDINAL
gujaf-206	92	3	1, april	DATE
gujaf-206	92	4	2023 36	DATE
gujaf-206	93	1	1989	DATE
gujaf-206	93	2	rogers, 1995,	ORG
gujaf-206	93	3	2003	DATE
gujaf-206	95	1	2014	DATE
gujaf-206	95	2	liguori & steccolini	ORG
gujaf-206	95	3	2014	DATE
gujaf-206	97	1	1989	DATE
gujaf-206	98	1	1995	DATE
gujaf-206	99	1	2003	DATE
gujaf-206	99	2	five	CARDINAL
gujaf-206	100	1	five	CARDINAL
gujaf-206	101	1	hsbollah & idris	ORG
gujaf-206	101	2	2009	DATE
gujaf-206	101	3	wang	ORG
gujaf-206	101	4	2014	DATE
gujaf-206	102	1	seyal & rahman	ORG
gujaf-206	102	2	2003	DATE
gujaf-206	102	3	ndubisi & sinti	ORG
gujaf-206	102	4	2006	DATE
gujaf-206	102	5	hsbollah & idris	ORG
gujaf-206	102	6	2009	DATE
gujaf-206	103	1	chong & pervan	ORG
gujaf-206	103	2	2007	DATE
gujaf-206	103	3	hernandez & mazzon	ORG
gujaf-206	103	4	2007	DATE
gujaf-206	103	5	alam et al.	PERSON
gujaf-206	103	6	2007	DATE
gujaf-206	103	7	lin et al.	PERSON
gujaf-206	103	8	2007	DATE
gujaf-206	103	9	peter et al.	PERSON
gujaf-206	103	10	2012	DATE
gujaf-206	106	1	2002	DATE
gujaf-206	106	2	rogers	ORG
gujaf-206	106	3	2003	DATE
gujaf-206	106	4	scott et al.	PERSON
gujaf-206	106	5	2008	DATE
gujaf-206	106	6	sanni et al	PERSON
gujaf-206	106	7	2013	DATE
gujaf-206	106	8	duan et al.	PERSON
gujaf-206	106	9	2010	DATE
gujaf-206	107	1	nigeria	GPE
gujaf-206	107	2	4	CARDINAL
gujaf-206	107	3	1, april	DATE
gujaf-206	107	4	2023 37	DATE
gujaf-206	108	1	ipsas	GPE
gujaf-206	108	2	nigeria	GPE
gujaf-206	109	1	ipsas	GPE
gujaf-206	109	2	nigeria	GPE
gujaf-206	110	1	nigeria	GPE
gujaf-206	112	1	nigeria	GPE
gujaf-206	114	1	nigeria	GPE
gujaf-206	117	1	ipsas	GPE
gujaf-206	117	2	ipsas	GPE
gujaf-206	117	3	nigeria	GPE
gujaf-206	118	1	ipsas	GPE
gujaf-206	118	2	ipsas	GPE
gujaf-206	118	3	nigeria	GPE
gujaf-206	120	1	nigeria	GPE
gujaf-206	121	1	gusau journal of accounting	ORG
gujaf-206	121	2	4	CARDINAL
gujaf-206	121	3	1, april	DATE
gujaf-206	121	4	2023 38	DATE
gujaf-206	121	5	3.0	CARDINAL
gujaf-206	121	6	section 4.0	LAW
gujaf-206	121	7	section 5.0 2.0	LAW
gujaf-206	121	8	ipsas	GPE
gujaf-206	122	1	2014	DATE
gujaf-206	123	1	2014	DATE
gujaf-206	126	1	2014	DATE
gujaf-206	132	1	2010	DATE
gujaf-206	133	1	gusau journal of accounting	ORG
gujaf-206	133	2	4	CARDINAL
gujaf-206	133	3	1, april	DATE
gujaf-206	133	4	2023 39	DATE
gujaf-206	136	1	ipsas	GPE
gujaf-206	137	1	schaik	GPE
gujaf-206	137	2	2014	DATE
gujaf-206	138	1	2007	DATE
gujaf-206	142	1	2007	DATE
gujaf-206	143	1	schaik	GPE
gujaf-206	143	2	2014	DATE
gujaf-206	143	3	2014	DATE
gujaf-206	145	1	2	CARDINAL
gujaf-206	145	2	schaik	GPE
gujaf-206	145	3	2014	DATE
gujaf-206	146	1	two	CARDINAL
gujaf-206	147	1	first	ORDINAL
gujaf-206	148	1	second	ORDINAL
gujaf-206	148	2	4	CARDINAL
gujaf-206	148	3	1, april	DATE
gujaf-206	148	4	2023 40	CARDINAL
gujaf-206	149	1	second	ORDINAL
gujaf-206	149	2	2007	DATE
gujaf-206	150	1	2007	DATE
gujaf-206	150	2	1	CARDINAL
gujaf-206	150	3	third	ORDINAL
gujaf-206	150	4	2013	DATE
gujaf-206	151	1	two	CARDINAL
gujaf-206	152	1	many years	DATE
gujaf-206	152	2	2007	DATE
gujaf-206	153	1	2007	DATE
gujaf-206	154	1	2007	DATE
gujaf-206	155	1	2014	DATE
gujaf-206	157	1	2007	DATE
gujaf-206	158	1	zarandi et al.	PERSON
gujaf-206	158	2	2013	DATE
gujaf-206	161	1	4	CARDINAL
gujaf-206	161	2	1, april	DATE
gujaf-206	161	3	2023 41	DATE
gujaf-206	163	1	2003	DATE
gujaf-206	168	1	rogers	PERSON
gujaf-206	170	1	2003	DATE
gujaf-206	175	1	2002	DATE
gujaf-206	176	1	hausman & stock	ORG
gujaf-206	176	2	2003	DATE
gujaf-206	177	1	gardner	PERSON
gujaf-206	177	2	2004	DATE
gujaf-206	178	1	iran	GPE
gujaf-206	178	2	ghane et al.	PERSON
gujaf-206	178	3	2011	DATE
gujaf-206	179	1	malaysia	GPE
gujaf-206	179	2	sanni et al	PERSON
gujaf-206	179	3	2013	DATE
gujaf-206	179	4	malaysian	NORP
gujaf-206	180	1	hsbollah	PERSON
gujaf-206	180	2	kamil	PERSON
gujaf-206	180	3	2009	DATE
gujaf-206	180	4	4	CARDINAL
gujaf-206	180	5	1, april	DATE
gujaf-206	180	6	2023 42	CARDINAL
gujaf-206	181	1	martins et al	PERSON
gujaf-206	182	1	2004	DATE
gujaf-206	183	1	bennett	PERSON
gujaf-206	183	2	bennett	PERSON
gujaf-206	183	3	2003	DATE
gujaf-206	184	1	chong & pervan	ORG
gujaf-206	184	2	2007	DATE
gujaf-206	184	3	hernandez & mazzon	ORG
gujaf-206	184	4	2007	DATE
gujaf-206	184	5	alam et al.	PERSON
gujaf-206	184	6	2007	DATE
gujaf-206	184	7	lin et al.	PERSON
gujaf-206	184	8	2007	DATE
gujaf-206	184	9	peter et al.	PERSON
gujaf-206	184	10	2012	DATE
gujaf-206	185	1	scott et al.	PERSON
gujaf-206	185	2	2008	DATE
gujaf-206	185	3	that years	DATE
gujaf-206	185	4	canadian	NORP
gujaf-206	186	1	scott et al.	PERSON
gujaf-206	186	2	2008	DATE
gujaf-206	188	1	2003	DATE
gujaf-206	190	1	2002	DATE
gujaf-206	191	1	martins et al.	PERSON
gujaf-206	191	2	2004	DATE
gujaf-206	192	1	martins et al	PERSON
gujaf-206	193	1	2004	DATE
gujaf-206	193	2	two	CARDINAL
gujaf-206	194	1	scott et al.	PERSON
gujaf-206	194	2	2008	DATE
gujaf-206	194	3	two	CARDINAL
gujaf-206	195	1	iran	GPE
gujaf-206	195	2	ghane et al.	PERSON
gujaf-206	195	3	2011	DATE
gujaf-206	196	1	malaysia	GPE
gujaf-206	196	2	sanni et al	PERSON
gujaf-206	196	3	2013	DATE
gujaf-206	196	4	malaysian	NORP
gujaf-206	197	1	gusau journal of accounting	ORG
gujaf-206	197	2	4	CARDINAL
gujaf-206	197	3	1, april	DATE
gujaf-206	197	4	2023 43	DATE
gujaf-206	197	5	2016	CARDINAL
gujaf-206	198	1	duan et al.	PERSON
gujaf-206	198	2	2010	DATE
gujaf-206	199	1	1903	DATE
gujaf-206	199	2	1962	DATE
gujaf-206	199	3	kaminski	ORG
gujaf-206	199	4	2011	DATE
gujaf-206	200	1	rogers	PERSON
gujaf-206	200	2	1962	DATE
gujaf-206	201	1	1995	DATE
gujaf-206	202	1	rogers	ORG
gujaf-206	202	2	1995:5	CARDINAL
gujaf-206	202	3	2003	DATE
gujaf-206	202	4	five	CARDINAL
gujaf-206	202	5	1	CARDINAL
gujaf-206	205	1	2	CARDINAL
gujaf-206	207	1	4	CARDINAL
gujaf-206	207	2	1, april	DATE
gujaf-206	207	3	2023 44 3	DATE
gujaf-206	211	1	4	CARDINAL
gujaf-206	213	1	rogers hypothesized	PERSON
gujaf-206	214	1	2003	DATE
gujaf-206	215	1	rogers hypothesized	PERSON
gujaf-206	216	1	nigeria	GPE
gujaf-206	217	1	gusau journal of accounting	ORG
gujaf-206	217	2	4	CARDINAL
gujaf-206	217	3	1, april	DATE
gujaf-206	217	4	2023 45	DATE
gujaf-206	219	1	ipsas	GPE
gujaf-206	221	1	1 3.0	CARDINAL
gujaf-206	225	1	656	CARDINAL
gujaf-206	225	2	29	CARDINAL
gujaf-206	225	3	nigeria	GPE
gujaf-206	226	1	moore & benbasat	ORG
gujaf-206	226	2	1991	DATE
gujaf-206	226	3	taylor & todd, 1995	ORG
gujaf-206	226	4	sarel & marmorstein	ORG
gujaf-206	226	5	2003	DATE
gujaf-206	227	1	242	CARDINAL
gujaf-206	228	1	242	CARDINAL
gujaf-206	228	2	226	CARDINAL
gujaf-206	228	3	only 220	CARDINAL
gujaf-206	229	1	accrual	DATE
gujaf-206	229	2	ipsas gusau journal of accounting	ORG
gujaf-206	229	3	4	CARDINAL
gujaf-206	229	4	1, april	DATE
gujaf-206	229	5	2023 46	DATE
gujaf-206	229	6	seven	CARDINAL
gujaf-206	229	7	1	CARDINAL
gujaf-206	229	8	7	CARDINAL
gujaf-206	232	1	+ β1trialai	DATE
gujaf-206	233	1	accrual	DATE
gujaf-206	234	1	4.0	CARDINAL
gujaf-206	236	1	1	CARDINAL
gujaf-206	236	2	section 2	LAW
gujaf-206	236	3	1	CARDINAL
gujaf-206	236	4	7	CARDINAL
gujaf-206	236	5	10	CARDINAL
gujaf-206	237	1	appendix	NORP
gujaf-206	238	1	1	CARDINAL
gujaf-206	239	1	gusau journal of accounting	ORG
gujaf-206	239	2	4	CARDINAL
gujaf-206	239	3	1, april	DATE
gujaf-206	239	4	2023 47	DATE
gujaf-206	239	5	1	CARDINAL
gujaf-206	239	6	triala observ	ORG
gujaf-206	239	7	0.66 6.27	CARDINAL
gujaf-206	239	8	6.55	CARDINAL
gujaf-206	239	9	0.47	CARDINAL
gujaf-206	239	10	0	CARDINAL
gujaf-206	239	11	1	CARDINAL
gujaf-206	239	12	7	CARDINAL
gujaf-206	239	13	172	CARDINAL
gujaf-206	239	14	220	CARDINAL
gujaf-206	239	15	0.66	CARDINAL
gujaf-206	239	16	0.47	CARDINAL
gujaf-206	240	1	0	CARDINAL
gujaf-206	240	2	1	CARDINAL
gujaf-206	242	1	triala averages 6.27	CARDINAL
gujaf-206	242	2	0.64	CARDINAL
gujaf-206	242	3	between 4.71	CARDINAL
gujaf-206	243	1	6.55	CARDINAL
gujaf-206	243	2	0.67	CARDINAL
gujaf-206	243	3	5	CARDINAL
gujaf-206	243	4	7	CARDINAL
gujaf-206	251	1	2	CARDINAL
gujaf-206	252	1	appendix	NORP
gujaf-206	253	1	2	CARDINAL
gujaf-206	253	2	triala observ ipsasimpl	ORG
gujaf-206	253	3	1.0000	CARDINAL
gujaf-206	253	4	1.0000	CARDINAL
gujaf-206	253	5	observ	ORG
gujaf-206	253	6	0.1740 1.0000	CARDINAL
gujaf-206	253	7	gusau journal of accounting	ORG
gujaf-206	253	8	4	CARDINAL
gujaf-206	253	9	1, april	DATE
gujaf-206	253	10	2023 48	DATE
gujaf-206	253	11	2	CARDINAL
gujaf-206	256	1	0.80	CARDINAL
gujaf-206	256	2	gujarati	ORG
gujaf-206	256	3	2004	DATE
gujaf-206	258	1	two	CARDINAL
gujaf-206	258	2	triala	GPE
gujaf-206	258	3	observ	ORG
gujaf-206	260	1	two	CARDINAL
gujaf-206	260	2	triala	GPE
gujaf-206	260	3	observ	ORG
gujaf-206	263	1	ipsas	GPE
gujaf-206	265	1	3	CARDINAL
gujaf-206	266	1	3	CARDINAL
gujaf-206	266	2	10.4619	CARDINAL
gujaf-206	266	3	0.037	CARDINAL
gujaf-206	266	4	0.3256	CARDINAL
gujaf-206	266	5	5	CARDINAL
gujaf-206	266	6	15.93	CARDINAL
gujaf-206	266	7	0.0003	CARDINAL
gujaf-206	266	8	gusau journal of accounting	ORG
gujaf-206	266	9	4	CARDINAL
gujaf-206	266	10	1, april	DATE
gujaf-206	266	11	2023 49	DATE
gujaf-206	266	12	10.46	CARDINAL
gujaf-206	266	13	0.64trialai	EVENT
gujaf-206	266	14	3	CARDINAL
gujaf-206	266	15	triala	GPE
gujaf-206	266	16	5%	PERCENT
gujaf-206	267	1	0.64%	PERCENT
gujaf-206	267	2	1%	PERCENT
gujaf-206	267	3	triala	GPE
gujaf-206	268	1	observ	ORG
gujaf-206	268	2	1%	PERCENT
gujaf-206	269	1	1%	PERCENT
gujaf-206	269	2	observ	GPE
gujaf-206	269	3	led to 0.86%	PERCENT
gujaf-206	270	1	two	CARDINAL
gujaf-206	270	2	nigerian	NORP
gujaf-206	273	1	ghane et al.	PERSON
gujaf-206	273	2	2011	DATE
gujaf-206	273	3	sanni et al	PERSON
gujaf-206	273	4	2013	DATE
gujaf-206	273	5	hsbollah	PERSON
gujaf-206	273	6	kamil	PERSON
gujaf-206	273	7	2009	DATE
gujaf-206	273	8	martins et al	PERSON
gujaf-206	274	1	2004	DATE
gujaf-206	276	1	chong	GPE
gujaf-206	276	2	2007	DATE
gujaf-206	276	3	hernandez	PERSON
gujaf-206	276	4	mazzon	GPE
gujaf-206	276	5	2007	DATE
gujaf-206	276	6	scott et al.	PERSON
gujaf-206	276	7	2008	DATE
gujaf-206	276	8	duan et al	PERSON
gujaf-206	276	9	2010	DATE
gujaf-206	276	10	panayiotis	GPE
gujaf-206	276	11	2016	CARDINAL
gujaf-206	277	1	alam et al.	PERSON
gujaf-206	277	2	2007	DATE
gujaf-206	277	3	lin et al.	PERSON
gujaf-206	277	4	2007	DATE
gujaf-206	277	5	peter et al	PERSON
gujaf-206	277	6	2012	DATE
gujaf-206	277	7	duan et al.	PERSON
gujaf-206	277	8	2010	DATE
gujaf-206	278	1	7.29%	PERCENT
gujaf-206	280	1	r2	ORG
gujaf-206	281	1	15.93	CARDINAL
gujaf-206	281	2	1%	PERCENT
gujaf-206	282	1	gusau journal of accounting	ORG
gujaf-206	282	2	4	CARDINAL
gujaf-206	282	3	1, april	DATE
gujaf-206	282	4	2023 50	DATE
gujaf-206	282	5	2022	CARDINAL
gujaf-206	284	1	5.0	CARDINAL
gujaf-206	284	2	nigeria	GPE
gujaf-206	286	1	two	CARDINAL
gujaf-206	286	2	triala	GPE
gujaf-206	286	3	observ	ORG
gujaf-206	286	4	nigeria	GPE
gujaf-206	287	1	ipsas	GPE
gujaf-206	287	2	ipsas	GPE
gujaf-206	288	1	nigeria	GPE
gujaf-206	291	1	nigeria	GPE
gujaf-206	291	2	nigeria	GPE
gujaf-206	293	1	nigeria	GPE
gujaf-206	295	1	aliyu abdullahi	PERSON
gujaf-206	295	2	ahmed zakari usman gusau journal of accounting	ORG
gujaf-206	295	3	4	CARDINAL
gujaf-206	295	4	1, april	DATE
gujaf-206	295	5	2023 51	DATE
gujaf-206	295	6	2010	DATE
gujaf-206	296	1	ipsas.	ORG
gujaf-206	297	1	international journal on government financial management	ORG
gujaf-206	297	2	10(2	DATE
gujaf-206	297	3	49	CARDINAL
gujaf-206	298	1	ahmed, a. a. (	ORG
gujaf-206	298	2	2017	CARDINAL
gujaf-206	299	1	nigerian	NORP
gujaf-206	300	1	phd thesis	PERSON
gujaf-206	300	2	ahmadu bello university	ORG
gujaf-206	300	3	zaria	PERSON
gujaf-206	301	1	alam	PERSON
gujaf-206	301	2	s. s.	PERSON
gujaf-206	301	3	khatibi, a.	PERSON
gujaf-206	301	4	ahmad	PERSON
gujaf-206	301	5	m. i. s.	PERSON
gujaf-206	301	6	h. b.	PERSON
gujaf-206	301	7	2007	DATE
gujaf-206	302	1	malaysia	GPE
gujaf-206	303	1	international journal of commerce	ORG
gujaf-206	303	2	17	CARDINAL
gujaf-206	303	3	125–139	CARDINAL
gujaf-206	304	1	a. w.	PERSON
gujaf-206	304	2	panayiotis	GPE
gujaf-206	304	3	s.	GPE
gujaf-206	304	4	2016	DATE
gujaf-206	305	1	the united nation	ORG
gujaf-206	305	2	un	ORG
gujaf-206	305	3	kenya	GPE
gujaf-206	306	1	international journal of finance	ORG
gujaf-206	306	2	1(1	CARDINAL
gujaf-206	306	3	75-91	CARDINAL
gujaf-206	307	1	aliyu, a. a.	ORG
gujaf-206	307	2	2007	DATE
gujaf-206	308	1	1st	ORDINAL
gujaf-206	309	1	sabon gari	PERSON
gujaf-206	309	2	zaria	PERSON
gujaf-206	309	3	sa’adeen	CARDINAL
gujaf-206	310	1	aliyu	PERSON
gujaf-206	310	2	a. a.	PERSON
gujaf-206	310	3	2014	DATE
gujaf-206	311	1	ipsas	GPE
gujaf-206	311	2	nigeria	GPE
gujaf-206	312	1	kaduna state	GPE
gujaf-206	313	1	bennett	PERSON
gujaf-206	313	2	j. & bennett	ORG
gujaf-206	313	3	2003	DATE
gujaf-206	315	1	6	CARDINAL
gujaf-206	315	2	53-63	DATE
gujaf-206	316	1	chong, s., & pervan	ORG
gujaf-206	316	2	2007	DATE
gujaf-206	318	1	5	CARDINAL
gujaf-206	318	2	1–29	DATE
gujaf-206	319	1	duan	PERSON
gujaf-206	319	2	qile, h.	ORG
gujaf-206	319	3	f.	PERSON
gujaf-206	319	4	daoliang l.	PERSON
gujaf-206	319	5	f.	PERSON
gujaf-206	319	6	2010	DATE
gujaf-206	320	1	china	GPE
gujaf-206	321	1	55	CARDINAL
gujaf-206	321	2	237–246	CARDINAL
gujaf-206	321	3	a. s.	PERSON
gujaf-206	321	4	1989	DATE
gujaf-206	323	1	abacus	GPE
gujaf-206	323	2	25	CARDINAL
gujaf-206	323	3	2	CARDINAL
gujaf-206	323	4	149	CARDINAL
gujaf-206	323	5	m.	PERSON
gujaf-206	323	6	n.	PERSON
gujaf-206	323	7	a. & lapsley, i.	ORG
gujaf-206	323	8	2014	DATE
gujaf-206	325	1	25	CARDINAL
gujaf-206	325	2	409	CARDINAL
gujaf-206	325	3	c., & amoroso	ORG
gujaf-206	325	4	d. l.	PERSON
gujaf-206	325	5	2004	DATE
gujaf-206	327	1	37th	ORDINAL
gujaf-206	328	1	ghane	PERSON
gujaf-206	328	2	f.	PERSON
gujaf-206	328	3	samah	PERSON
gujaf-206	328	4	b. a.	PERSON
gujaf-206	328	5	ahmad, a., & idris	ORG
gujaf-206	328	6	2011	DATE
gujaf-206	329	1	iran	GPE
gujaf-206	330	1	2011	DATE
gujaf-206	330	2	217-220	CARDINAL
gujaf-206	330	3	iacsit press	ORG
gujaf-206	330	4	singapore	GPE
gujaf-206	331	1	gusau journal of accounting	ORG
gujaf-206	331	2	4	CARDINAL
gujaf-206	331	3	1, april	DATE
gujaf-206	331	4	2023	CARDINAL
gujaf-206	331	5	d. n.	PERSON
gujaf-206	331	6	2004	DATE
gujaf-206	333	1	mcgraw-hill	ORG
gujaf-206	334	1	hsbollah	PERSON
gujaf-206	334	2	m. h., & kamil	PERSON
gujaf-206	334	3	m. i.	PERSON
gujaf-206	334	4	2009	DATE
gujaf-206	336	1	26(1	CARDINAL
gujaf-206	336	2	54–70	CARDINAL
gujaf-206	337	1	hausman, a., & stock	PERSON
gujaf-206	337	2	j. r.	PERSON
gujaf-206	337	3	2003	DATE
gujaf-206	339	1	56(8	CARDINAL
gujaf-206	339	2	681–686	CARDINAL
gujaf-206	339	3	j. m. c., & mazzon	PERSON
gujaf-206	339	4	j. a.	PERSON
gujaf-206	339	5	2007	DATE
gujaf-206	341	1	the international journal of bank	ORG
gujaf-206	341	2	25	CARDINAL
gujaf-206	342	1	2007	DATE
gujaf-206	344	1	new york	GPE
gujaf-206	345	1	ifac	PERSON
gujaf-206	345	2	2014	DATE
gujaf-206	346	1	ifac	PERSON
gujaf-206	347	1	new york	GPE
gujaf-206	348	1	kaminski	PERSON
gujaf-206	348	2	j. (	PERSON
gujaf-206	348	3	2011	DATE
gujaf-206	350	1	canadian	NORP
gujaf-206	350	2	6(2	CARDINAL
gujaf-206	351	1	http://cjni.net/journal/?p=1444 krejcie	PERSON
gujaf-206	351	2	r. v.	PERSON
gujaf-206	351	3	d.y.	GPE
gujaf-206	351	4	1970	DATE
gujaf-206	353	1	30	CARDINAL
gujaf-206	353	2	607	CARDINAL
gujaf-206	353	3	liguori	NORP
gujaf-206	353	4	m. & steccolini	ORG
gujaf-206	353	5	i.	PERSON
gujaf-206	353	6	2014	DATE
gujaf-206	355	1	319	CARDINAL
gujaf-206	355	2	j. y. c.	PERSON
gujaf-206	355	3	wang	PERSON
gujaf-206	355	4	e. s. t.	PERSON
gujaf-206	355	5	kao	ORG
gujaf-206	355	6	l. l. y.,	PERSON
gujaf-206	355	7	j. m. s.	PERSON
gujaf-206	355	8	2007	DATE
gujaf-206	356	1	taiwan	GPE
gujaf-206	357	1	10	CARDINAL
gujaf-206	357	2	813–816	CARDINAL
gujaf-206	358	1	martins	PERSON
gujaf-206	358	2	c.b.m.j.	ORG
gujaf-206	358	3	steil	ORG
gujaf-206	358	4	a.v.	GPE
gujaf-206	358	5	todesco	GPE
gujaf-206	358	6	j.l.	GPE
gujaf-206	358	7	2004	DATE
gujaf-206	360	1	42	DATE
gujaf-206	360	2	353	CARDINAL
gujaf-206	361	1	moore	PERSON
gujaf-206	361	2	g. c.	PERSON
gujaf-206	361	3	i.	PERSON
gujaf-206	361	4	1991	DATE
gujaf-206	363	1	2(3	CARDINAL
gujaf-206	363	2	192222	DATE
gujaf-206	364	1	ndubisi	PERSON
gujaf-206	364	2	q.	PERSON
gujaf-206	364	3	2006	DATE
gujaf-206	365	1	malaysia	GPE
gujaf-206	366	1	29	CARDINAL
gujaf-206	366	2	1	CARDINAL
gujaf-206	366	3	16–27	CARDINAL
gujaf-206	367	1	j. y.	PERSON
gujaf-206	367	2	2014	DATE
gujaf-206	368	1	ipsas	GPE
gujaf-206	368	2	ipsas	GPE
gujaf-206	369	1	e. y.com/ipsas	PERSON
gujaf-206	370	1	m.	PERSON
gujaf-206	370	2	d., & cho, h. (	ORG
gujaf-206	370	3	2002	DATE
gujaf-206	372	1	17(3	CARDINAL
gujaf-206	372	2	315–326	CARDINAL
gujaf-206	373	1	http://cjni.net/journal/?p=1444 gusau journal of accounting	ORG
gujaf-206	373	2	4	CARDINAL
gujaf-206	373	3	1, april	DATE
gujaf-206	373	4	2023	CARDINAL
gujaf-206	373	5	peter	PERSON
gujaf-206	373	6	k. n.	PERSON
gujaf-206	373	7	t., & wanderi	ORG
gujaf-206	373	8	m. p.	PERSON
gujaf-206	373	9	2012	DATE
gujaf-206	374	1	kenya	GPE
gujaf-206	374	2	nairobi county	GPE
gujaf-206	375	1	international journal of business and	ORG
gujaf-206	375	2	3	CARDINAL
gujaf-206	375	3	246–252	CARDINAL
gujaf-206	376	1	rogers	ORG
gujaf-206	376	2	e. m. (	PERSON
gujaf-206	376	3	1995	DATE
gujaf-206	377	1	4th	ORDINAL
gujaf-206	378	1	new york	GPE
gujaf-206	379	1	rogers	PERSON
gujaf-206	379	2	e. m.	PERSON
gujaf-206	379	3	2003	DATE
gujaf-206	380	1	5th	ORDINAL
gujaf-206	381	1	new york	GPE
gujaf-206	382	1	sanni	PERSON
gujaf-206	382	2	s. m.	PERSON
gujaf-206	382	3	ngah	LOC
gujaf-206	382	4	z. a.	PERSON
gujaf-206	382	5	abdul karim	PERSON
gujaf-206	382	6	n. h.	PERSON
gujaf-206	382	7	abdullah	PERSON
gujaf-206	382	8	n., & waheed	ORG
gujaf-206	382	9	m. (	PERSON
gujaf-206	382	10	2013	DATE
gujaf-206	384	1	1	CARDINAL
gujaf-206	384	2	d. & marmorstein	ORG
gujaf-206	384	3	2003	DATE
gujaf-206	386	1	journal of financial service marketing	ORG
gujaf-206	386	2	8(2	CARDINAL
gujaf-206	386	3	106	CARDINAL
gujaf-206	387	1	schaik, f. v.	ORG
gujaf-206	387	2	2014	DATE
gujaf-206	389	1	41(4	CARDINAL
gujaf-206	389	2	15	CARDINAL
gujaf-206	389	3	s. d.	PERSON
gujaf-206	389	4	r. c.	PERSON
gujaf-206	389	5	n.	PERSON
gujaf-206	389	6	r., & rodgers	ORG
gujaf-206	389	7	w.	PERSON
gujaf-206	389	8	2008	DATE
gujaf-206	390	1	canadian	NORP
gujaf-206	391	1	3(1	CARDINAL
gujaf-206	391	2	41	CARDINAL
gujaf-206	392	1	http://dx.doi.org/ 10.1186/1748-5908-	ORG
gujaf-206	392	2	july 2013	DATE
gujaf-206	392	3	a. h., & rahman	ORG
gujaf-206	392	4	m. n. a.	PERSON
gujaf-206	392	5	2003	DATE
gujaf-206	393	1	brunei	GPE
gujaf-206	394	1	6	CARDINAL
gujaf-206	394	2	2	CARDINAL
gujaf-206	394	3	6	CARDINAL
gujaf-206	395	1	taylor	PERSON
gujaf-206	395	2	s., & todd	ORG
gujaf-206	395	3	1995	DATE
gujaf-206	397	1	12(2	DATE
gujaf-206	397	2	137	CARDINAL
gujaf-206	397	3	wang	ORG
gujaf-206	397	4	e. s.	PERSON
gujaf-206	397	5	2014	DATE
gujaf-206	399	1	30 315–320	CARDINAL
gujaf-206	399	2	zarandi	ORG
gujaf-206	399	3	h. m.	PERSON
gujaf-206	399	4	ghafari	NORP
gujaf-206	399	5	arab	NORP
gujaf-206	399	6	m., & mozdabadi	ORG
gujaf-206	399	7	s. m.	PERSON
gujaf-206	399	8	2013	DATE
gujaf-206	401	1	3	CARDINAL
gujaf-206	401	2	251	CARDINAL
gujaf-206	402	1	http://dx.doi.org/10.5267/j.msl.2012.10.035 http://dx.doi.org/10.1016/j.serrev.2013.10.001 http://dx.doi.org/	ORG