id	sid	eid	entity	type
gujaf-249	1	1	4	CARDINAL
gujaf-249	1	2	2	CARDINAL
gujaf-249	1	3	october	DATE
gujaf-249	1	4	2023	CARDINAL
gujaf-249	1	5	2756-665x	CARDINAL
gujaf-249	1	6	social sciences	ORG
gujaf-249	1	7	federal university gusau	ORG
gujaf-249	1	8	zamfara state	GPE
gujaf-249	1	9	2023	CARDINAL
gujaf-249	1	10	4	CARDINAL
gujaf-249	1	11	2	CARDINAL
gujaf-249	1	12	october	DATE
gujaf-249	1	13	2023	CARDINAL
gujaf-249	1	14	2756-665x	CARDINAL
gujaf-249	1	15	social sciences	ORG
gujaf-249	1	16	federal university gusau	ORG
gujaf-249	1	17	zamfara state	GPE
gujaf-249	2	1	ahmadu bello university press limited	ORG
gujaf-249	2	2	zaria kaduna	PERSON
gujaf-249	2	3	nigeria	GPE
gujaf-249	3	1	08065949711	CARDINAL
gujaf-249	3	2	069-879121	CARDINAL
gujaf-249	4	1	shehu usman hassan department	PERSON
gujaf-249	5	1	muhammad mustapha	PERSON
gujaf-249	5	2	ahmadu bello university	ORG
gujaf-249	5	3	zaria	PERSON
gujaf-249	5	4	kaduna state	GPE
gujaf-249	6	1	umar farouk	PERSON
gujaf-249	6	2	federal university gusau	ORG
gujaf-249	6	3	zamfara state	GPE
gujaf-249	7	1	modu kumshe department of accounting	ORG
gujaf-249	7	2	university of maiduguri	ORG
gujaf-249	7	3	borno	GPE
gujaf-249	8	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-249	8	2	paul university	ORG
gujaf-249	9	1	prof kabir tahir hamid	PERSON
gujaf-249	9	2	bayero university	ORG
gujaf-249	9	3	kano	ORG
gujaf-249	10	1	prof	PERSON
gujaf-249	11	1	ekoja b. ekoja department of accounting	ORG
gujaf-249	11	2	university of jos	ORG
gujaf-249	12	1	clifford ofurum department of accounting	ORG
gujaf-249	12	2	university of portharcourt	ORG
gujaf-249	14	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-249	14	2	ahmadu bello university	ORG
gujaf-249	14	3	zaria	PERSON
gujaf-249	15	1	prof	PERSON
gujaf-249	16	1	yusuf	PERSON
gujaf-249	17	1	b. rahman	PERSON
gujaf-249	17	2	lagos state university	ORG
gujaf-249	19	1	suleiman a. s. aruwa	PERSON
gujaf-249	19	2	nasarawa state university	ORG
gujaf-249	19	3	keffi	GPE
gujaf-249	21	1	muhammad junaidu	PERSON
gujaf-249	21	2	kurawa iv	ORG
gujaf-249	22	1	university kano	ORG
gujaf-249	24	1	muhammad habibu sabari department	PERSON
gujaf-249	24	2	ahmadu bello university	ORG
gujaf-249	24	3	zaria	PERSON
gujaf-249	24	4	prof	PERSON
gujaf-249	25	1	okpanachi joshua department of accounting	ORG
gujaf-249	25	2	nigerian defence academy	ORG
gujaf-249	25	3	kaduna	GPE
gujaf-249	26	1	hassan ibrahim department	PERSON
gujaf-249	26	2	ibb university	ORG
gujaf-249	26	3	niger state	GPE
gujaf-249	27	1	prof	PERSON
gujaf-249	28	1	mary okwo department of accounting	ORG
gujaf-249	28	2	enugu state university of science and technology	ORG
gujaf-249	30	1	aminu isah department of accounting	ORG
gujaf-249	30	2	bayero university	ORG
gujaf-249	30	3	kano	ORG
gujaf-249	31	1	prof	PERSON
gujaf-249	32	1	ahmadu bello department of accounting	ORG
gujaf-249	32	2	ahmadu bello university	ORG
gujaf-249	32	3	zaria	PERSON
gujaf-249	33	1	prof	PERSON
gujaf-249	34	1	musa yelwa abubakar department	PERSON
gujaf-249	34	2	usmanu danfodiyo university	ORG
gujaf-249	34	3	sokoto state	ORG
gujaf-249	35	1	prof	ORG
gujaf-249	36	1	salisu abubakar department of accounting	ORG
gujaf-249	36	2	ahmadu bello university	ORG
gujaf-249	36	3	zaria	PERSON
gujaf-249	36	4	kaduna state	GPE
gujaf-249	37	1	prof	PERSON
gujaf-249	38	1	isaq alhaji samaila department of accounting	ORG
gujaf-249	38	2	bayero university	ORG
gujaf-249	39	1	fatima	PERSON
gujaf-249	39	2	university of maiduguri	ORG
gujaf-249	39	3	borno	GPE
gujaf-249	40	1	sunusi sa'ad	PERSON
gujaf-249	40	2	dutse	GPE
gujaf-249	40	3	jigawa state	GPE
gujaf-249	41	1	nasiru a. ka’oje	PERSON
gujaf-249	41	2	usmanu danfodiyo university	ORG
gujaf-249	41	3	sokoto	PERSON
gujaf-249	42	1	aminu abdullahi	PERSON
gujaf-249	42	2	usmanu danfodiyo university sokoto	ORG
gujaf-249	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-249	43	2	nigerian defence academy	ORG
gujaf-249	43	3	kaduna state	GPE
gujaf-249	44	1	dr.	PERSON
gujaf-249	44	2	saidu adamu department of accounting	ORG
gujaf-249	45	1	dr.	PERSON
gujaf-249	45	2	nasiru yunusa department	PERSON
gujaf-249	45	3	ahmadu bello university	ORG
gujaf-249	45	4	zaria	PERSON
gujaf-249	46	1	aisha	PERSON
gujaf-249	46	2	muhammad department	PERSON
gujaf-249	46	3	ahmadu bello university	ORG
gujaf-249	46	4	zaria	PERSON
gujaf-249	47	1	lawal muhammad	PERSON
gujaf-249	47	2	ahmadu bello university	ORG
gujaf-249	47	3	zaria	PERSON
gujaf-249	48	1	farouk	PERSON
gujaf-249	48	2	american university of nigeria	ORG
gujaf-249	48	3	yola	ORG
gujaf-249	49	1	bashir umar farouk	PERSON
gujaf-249	49	2	federal university gusau	ORG
gujaf-249	49	3	zamfara state	GPE
gujaf-249	50	1	dr emmanuel omokhuale department	PERSON
gujaf-249	50	2	federal university gusau	ORG
gujaf-249	51	1	state	ORG
gujaf-249	51	2	vi advisory board	ORG
gujaf-249	52	1	kabiru isah	PERSON
gujaf-249	52	2	bayero university kano	ORG
gujaf-249	53	1	bashir	PERSON
gujaf-249	53	2	usmanu danfodiyo university sokoto	ORG
gujaf-249	53	3	sokoto state	ORG
gujaf-249	55	1	muhammad tanko	PERSON
gujaf-249	55	2	kaduna state university	ORG
gujaf-249	55	3	kaduna	GPE
gujaf-249	56	1	usmanu danfodiyo university sokoto	ORG
gujaf-249	56	2	sokoto state	ORG
gujaf-249	58	1	aliyu sulaiman kantudu	PERSON
gujaf-249	58	2	university kano	ORG
gujaf-249	59	1	yazid ibrahim kabir	PERSON
gujaf-249	59	2	federal university gusau	ORG
gujaf-249	59	3	zamfara state	GPE
gujaf-249	60	1	vii	PERSON
gujaf-249	60	2	gusau journal of accounting	ORG
gujaf-249	61	1	two	CARDINAL
gujaf-249	61	2	april and october annually	DATE
gujaf-249	62	1	the department of accounting	ORG
gujaf-249	62	2	social sciences	ORG
gujaf-249	62	3	federal university gusau	ORG
gujaf-249	62	4	zamfara state	GPE
gujaf-249	62	5	nigeria	GPE
gujaf-249	62	6	islamic finance	ORG
gujaf-249	62	7	islamic	NORP
gujaf-249	63	1	english	LANGUAGE
gujaf-249	64	1	more than 15	CARDINAL
gujaf-249	64	2	a4	ORG
gujaf-249	64	3	1.5	CARDINAL
gujaf-249	64	4	12	CARDINAL
gujaf-249	65	1	25 percent	PERCENT
gujaf-249	66	1	5000	CARDINAL
gujaf-249	66	2	more than 250	CARDINAL
gujaf-249	66	3	four	CARDINAL
gujaf-249	67	1	apa 7th	PRODUCT
gujaf-249	68	1	journals.gujaf.com.ng mailto:elfarouk105@gmail.com	ORG
gujaf-249	72	1	fcmb	PERSON
gujaf-249	72	2	7278465011	DATE
gujaf-249	72	3	gusau journal of accounting	ORG
gujaf-249	72	4	federal university gusau	ORG
gujaf-249	72	5	zamfara state	GPE
gujaf-249	74	1	+2348069393824	DATE
gujaf-249	75	1	nigeria 1	FAC
gujaf-249	75	2	bala ado	PERSON
gujaf-249	75	3	nik mohd rashid	PERSON
gujaf-249	75	4	sa’adatu b. adam	PERSON
gujaf-249	75	5	abubakar	PERSON
gujaf-249	75	6	tariro masunda welfare	PERSON
gujaf-249	75	7	kaduna state	GPE
gujaf-249	75	8	18	CARDINAL
gujaf-249	75	9	i. isah	PERSON
gujaf-249	75	10	ibrahim kekere sule	PERSON
gujaf-249	75	11	phd	PERSON
gujaf-249	75	12	31	CARDINAL
gujaf-249	75	13	dwi damayanti	ORG
gujaf-249	75	14	nigeria	GPE
gujaf-249	75	15	47	CARDINAL
gujaf-249	76	1	m.s. tijjani	PERSON
gujaf-249	76	2	s. salami phd	PERSON
gujaf-249	76	3	nigeria	GPE
gujaf-249	76	4	67	CARDINAL
gujaf-249	76	5	hyeladi stanley dibal	PERSON
gujaf-249	76	6	polytechnics	GPE
gujaf-249	76	7	north west	GPE
gujaf-249	76	8	nigeria	GPE
gujaf-249	76	9	88	CARDINAL
gujaf-249	76	10	aliyu abdullahi ahmed	PERSON
gujaf-249	76	11	rabiatu ahmed	PERSON
gujaf-249	76	12	110	CARDINAL
gujaf-249	76	13	daniel gbadebo board education	ORG
gujaf-249	76	14	nigeria	GPE
gujaf-249	76	15	131	CARDINAL
gujaf-249	76	16	idris ibrahimphd	PERSON
gujaf-249	77	1	luka mailafia	PERSON
gujaf-249	77	2	suleiman phd	PERSON
gujaf-249	77	3	nigerian	NORP
gujaf-249	78	1	149	CARDINAL
gujaf-249	78	2	ovbe simon	PERSON
gujaf-249	78	3	south africa	GPE
gujaf-249	79	1	167	CARDINAL
gujaf-249	79	2	ahmed oluwatobi adekunle	PERSON
gujaf-249	79	3	nigeria	GPE
gujaf-249	79	4	182	CARDINAL
gujaf-249	79	5	patrick omoruyi	PERSON
gujaf-249	79	6	yunisa	PERSON
gujaf-249	79	7	simon amodu	PERSON
gujaf-249	79	8	nurudeen adebayo	PERSON
gujaf-249	79	9	nigeria	GPE
gujaf-249	79	10	209	CARDINAL
gujaf-249	79	11	umar suleiman abubakar dabai	PERSON
gujaf-249	79	12	biyai	GPE
gujaf-249	79	13	abubakar jimoh	PERSON
gujaf-249	79	14	haruna halimah	PERSON
gujaf-249	79	15	sani sambo phd	PERSON
gujaf-249	79	16	nigeria	GPE
gujaf-249	79	17	227	CARDINAL
gujaf-249	79	18	adamu salihu	ORG
gujaf-249	79	19	aminu danladi ahmad	PERSON
gujaf-249	79	20	zaharaddeen	CARDINAL
gujaf-249	79	21	salisu maigoshi	ORG
gujaf-249	79	22	naja'atu bala rabiu	PERSON
gujaf-249	80	1	240	CARDINAL
gujaf-249	80	2	ahmed oluwatobi adekunle	PERSON
gujaf-249	81	1	nigeria	GPE
gujaf-249	81	2	idris mohammed	PERSON
gujaf-249	81	3	joshua okpanachi	PERSON
gujaf-249	81	4	onipeadabenege yahaya	GPE
gujaf-249	81	5	suleiman tauhid	PERSON
gujaf-249	81	6	31	CARDINAL
gujaf-249	81	7	indonesia stock exchange	ORG
gujaf-249	81	8	dwi damayanti accounting department faculty of economics	ORG
gujaf-249	81	9	malang	GPE
gujaf-249	81	10	indonesia	GPE
gujaf-249	82	1	khoirurusydi accounting department faculty of economics and business university of brawijaya	ORG
gujaf-249	82	2	malang	GPE
gujaf-249	82	3	indonesia	GPE
gujaf-249	82	4	malang	GPE
gujaf-249	82	5	indonesia	GPE
gujaf-249	83	1	the indonesia stock exchange	ORG
gujaf-249	83	2	2017-2021	DATE
gujaf-249	83	3	142	CARDINAL
gujaf-249	84	1	mra	ORG
gujaf-249	85	1	1	CARDINAL
gujaf-249	85	2	2017:361	CARDINAL
gujaf-249	87	1	anwar	ORG
gujaf-249	88	1	2019	DATE
gujaf-249	88	2	tbk	GPE
gujaf-249	89	1	darussalam &septriadi	ORG
gujaf-249	89	2	2017:642	CARDINAL
gujaf-249	90	1	32	CARDINAL
gujaf-249	90	2	coaltrade services international pte ltd	ORG
gujaf-249	91	1	dian & narsa	ORG
gujaf-249	91	2	2022	CARDINAL
gujaf-249	92	1	indonesian	NORP
gujaf-249	94	1	one	CARDINAL
gujaf-249	94	2	kim & zhang	ORG
gujaf-249	94	3	2016	DATE
gujaf-249	94	4	alifa et al.	PERSON
gujaf-249	94	5	2018	DATE
gujaf-249	94	6	fajri	PERSON
gujaf-249	94	7	2019	DATE
gujaf-249	94	8	kim & lee	ORG
gujaf-249	94	9	2021	DATE
gujaf-249	94	10	chen, 2018	ORG
gujaf-249	95	1	kim & zhang	ORG
gujaf-249	95	2	2016	DATE
gujaf-249	96	1	kim & zhang	ORG
gujaf-249	96	2	2016	DATE
gujaf-249	97	1	alifa et al.	PERSON
gujaf-249	97	2	2018	DATE
gujaf-249	97	3	2019	DATE
gujaf-249	97	4	kim & lee	ORG
gujaf-249	97	5	2021	DATE
gujaf-249	98	1	chen	PERSON
gujaf-249	98	2	2018	DATE
gujaf-249	99	1	wicaksono	PERSON
gujaf-249	99	2	2017	DATE
gujaf-249	99	3	lestari et al.	PERSON
gujaf-249	99	4	2019	DATE
gujaf-249	99	5	2022	CARDINAL
gujaf-249	100	1	hu	ORG
gujaf-249	100	2	2018	DATE
gujaf-249	100	3	2020	DATE
gujaf-249	100	4	assidi& hussainey	ORG
gujaf-249	100	5	2021	CARDINAL
gujaf-249	100	6	2022	CARDINAL
gujaf-249	100	7	suyadnya&supadmi	PERSON
gujaf-249	100	8	2017	DATE
gujaf-249	101	1	2020	DATE
gujaf-249	102	1	2020	DATE
gujaf-249	104	1	assidi& hussainey	ORG
gujaf-249	104	2	2021	DATE
gujaf-249	104	3	2022	CARDINAL
gujaf-249	105	1	suyadnya&supadmi	PERSON
gujaf-249	105	2	2017	DATE
gujaf-249	106	1	kraft &lopatta	ORG
gujaf-249	106	2	2016	DATE
gujaf-249	106	3	2021	DATE
gujaf-249	109	1	langli &willekens	ORG
gujaf-249	109	2	2017	DATE
gujaf-249	109	3	33	CARDINAL
gujaf-249	112	1	al-rashdan	PERSON
gujaf-249	112	2	2022	CARDINAL
gujaf-249	113	1	al.	GPE
gujaf-249	113	2	2017	DATE
gujaf-249	115	1	jihene& moez	ORG
gujaf-249	115	2	2019	DATE
gujaf-249	115	3	2022	CARDINAL
gujaf-249	116	1	2020	DATE
gujaf-249	116	2	2019	DATE
gujaf-249	117	1	thomsen	PERSON
gujaf-249	117	2	watrin	PERSON
gujaf-249	117	3	2018	DATE
gujaf-249	118	1	tests.(ii	ORG
gujaf-249	118	2	2020	DATE
gujaf-249	118	3	the tehran stock exchange	ORG
gujaf-249	118	4	iran	GPE
gujaf-249	118	5	indonesia	GPE
gujaf-249	121	1	2	CARDINAL
gujaf-249	121	2	jensen & meckling's	ORG
gujaf-249	121	3	one	CARDINAL
gujaf-249	122	1	jensen	PERSON
gujaf-249	123	1	34	CARDINAL
gujaf-249	124	1	one	CARDINAL
gujaf-249	124	2	2019	DATE
gujaf-249	124	3	2016	DATE
gujaf-249	125	1	pfeffer	PERSON
gujaf-249	125	2	2003	DATE
gujaf-249	128	1	hillman	ORG
gujaf-249	128	2	2005	DATE
gujaf-249	129	1	faccio, 2006	ORG
gujaf-249	130	1	al-dhamari& ismail	ORG
gujaf-249	130	2	2015	DATE
gujaf-249	132	1	faccio, 2006)	ORG
gujaf-249	133	1	fajri	PERSON
gujaf-249	134	1	2019	DATE
gujaf-249	134	2	kim & zhang	ORG
gujaf-249	134	3	2016	DATE
gujaf-249	134	4	alifa et al.	PERSON
gujaf-249	134	5	2018	DATE
gujaf-249	134	6	kim & lee	ORG
gujaf-249	134	7	2021	DATE
gujaf-249	137	1	2020	DATE
gujaf-249	140	1	hu	PERSON
gujaf-249	140	2	2018	DATE
gujaf-249	140	3	trikartiko & dewayanto	ORG
gujaf-249	140	4	2021	CARDINAL
gujaf-249	140	5	2022	CARDINAL
gujaf-249	141	1	second	ORDINAL
gujaf-249	141	2	35	CARDINAL
gujaf-249	142	1	third	ORDINAL
gujaf-249	142	2	el-dyasty & elamer	ORG
gujaf-249	142	3	2021	CARDINAL
gujaf-249	143	1	gaaya et al.	PERSON
gujaf-249	143	2	2017	DATE
gujaf-249	145	1	third	ORDINAL
gujaf-249	146	1	el-dyasty & elamer	ORG
gujaf-249	146	2	2021	CARDINAL
gujaf-249	147	1	abdul-rahman et al.	PERSON
gujaf-249	147	2	2017	DATE
gujaf-249	148	1	jihene& moez	ORG
gujaf-249	148	2	2019	DATE
gujaf-249	150	1	fourth	ORDINAL
gujaf-249	151	1	1	CARDINAL
gujaf-249	151	2	3	CARDINAL
gujaf-249	152	1	mra	ORG
gujaf-249	153	1	36	CARDINAL
gujaf-249	153	2	the indonesia stock exchange	ORG
gujaf-249	153	3	2017	CARDINAL
gujaf-249	153	4	2021	CARDINAL
gujaf-249	154	1	the indonesia stock exchange	ORG
gujaf-249	154	2	2017	CARDINAL
gujaf-249	154	3	2021	CARDINAL
gujaf-249	155	1	sekaran & bougie	ORG
gujaf-249	155	2	2016:235	CARDINAL
gujaf-249	157	1	sekaran & bougie	ORG
gujaf-249	157	2	2016:248	CARDINAL
gujaf-249	158	1	2017	CARDINAL
gujaf-249	158	2	2021	CARDINAL
gujaf-249	159	1	1	CARDINAL
gujaf-249	159	2	1	CARDINAL
gujaf-249	159	3	the indonesia stock exchange	ORG
gujaf-249	159	4	2017	CARDINAL
gujaf-249	159	5	2	CARDINAL
gujaf-249	159	6	annual	DATE
gujaf-249	159	7	2017-2021	DATE
gujaf-249	160	1	9	CARDINAL
gujaf-249	160	2	38 38	CARDINAL
gujaf-249	160	3	5 years	DATE
gujaf-249	160	4	190 3	CARDINAL
gujaf-249	160	5	2017-2021	CARDINAL
gujaf-249	160	6	48	CARDINAL
gujaf-249	160	7	2017-2021 142	CARDINAL
gujaf-249	161	1	thomsen	PERSON
gujaf-249	161	2	watrin	PERSON
gujaf-249	161	3	2018	DATE
gujaf-249	161	4	2020	DATE
gujaf-249	163	1	thomsen &	ORG
gujaf-249	163	2	2018	DATE
gujaf-249	165	1	fajri	PERSON
gujaf-249	165	2	2019	DATE
gujaf-249	166	1	37	CARDINAL
gujaf-249	168	1	0	CARDINAL
gujaf-249	168	2	1	CARDINAL
gujaf-249	169	1	10%	PERCENT
gujaf-249	170	1	1	CARDINAL
gujaf-249	170	2	0	CARDINAL
gujaf-249	171	1	1	CARDINAL
gujaf-249	171	2	0	CARDINAL
gujaf-249	172	1	at least one	CARDINAL
gujaf-249	172	2	faccio, 2006	ORG
gujaf-249	173	1	fu et al.	PERSON
gujaf-249	173	2	2017	CARDINAL
gujaf-249	173	3	habib et al.	PERSON
gujaf-249	173	4	nuryani	PERSON
gujaf-249	174	1	1999	DATE
gujaf-249	174	2	martani et al.	PERSON
gujaf-249	174	3	2021	CARDINAL
gujaf-249	177	1	∝𝟏	DATE
gujaf-249	178	1	∆𝐑𝐄𝐂𝐢𝐭	GPE
gujaf-249	179	1	𝐏𝐏𝐄𝐢𝐭	ORG
gujaf-249	181	1	38 4	DATE
gujaf-249	182	1	3	CARDINAL
gujaf-249	182	2	etr	CARDINAL
gujaf-249	184	1	l 1	DATE
gujaf-249	184	2	2,522 095	QUANTITY
gujaf-249	185	1	.361	CARDINAL
gujaf-249	185	2	1 aud_fees -.138 .615	QUANTITY
gujaf-249	185	3	hypothesi s	PERSON
gujaf-249	185	4	2	CARDINAL
gujaf-249	185	5	.009	CARDINAL
gujaf-249	185	6	.324	CARDINAL
gujaf-249	185	7	005	CARDINAL
gujaf-249	185	8	.000	CARDINAL
gujaf-249	188	1	3,394	CARDINAL
gujaf-249	188	2	.312	CARDINAL
gujaf-249	188	3	.001	CARDINAL
gujaf-249	188	4	hypothesi s	PERSON
gujaf-249	190	1	hypothesi	ORG
gujaf-249	190	2	4	CARDINAL
gujaf-249	190	3	.298	CARDINAL
gujaf-249	190	4	083	CARDINAL
gujaf-249	190	5	061	CARDINAL
gujaf-249	192	1	0.05	CARDINAL
gujaf-249	192	2	0.05	CARDINAL
gujaf-249	193	1	0.10	CARDINAL
gujaf-249	193	2	0.10	CARDINAL
gujaf-249	193	3	0.106	CARDINAL
gujaf-249	193	4	0.05	CARDINAL
gujaf-249	193	5	0.133	CARDINAL
gujaf-249	194	1	first	ORDINAL
gujaf-249	195	1	39	CARDINAL
gujaf-249	196	1	firstly	ORDINAL
gujaf-249	196	2	indonesia	GPE
gujaf-249	197	1	pfeffer &salancik	ORG
gujaf-249	197	2	2003	DATE
gujaf-249	199	1	covid-19	PERSON
gujaf-249	199	2	indonesia	GPE
gujaf-249	199	3	2020-2021	DATE
gujaf-249	199	4	2008-2009	DATE
gujaf-249	199	5	2022	CARDINAL
gujaf-249	202	1	2022	CARDINAL
gujaf-249	209	1	4.2	CARDINAL
gujaf-249	209	2	0.615	CARDINAL
gujaf-249	209	3	0.05	CARDINAL
gujaf-249	210	1	second	ORDINAL
gujaf-249	211	1	40	CARDINAL
gujaf-249	211	2	jensen & meckling	ORG
gujaf-249	211	3	1976	DATE
gujaf-249	213	1	2020	DATE
gujaf-249	216	1	2017	DATE
gujaf-249	220	1	kraft &lopatta	ORG
gujaf-249	220	2	2016	DATE
gujaf-249	220	3	2021	DATE
gujaf-249	221	1	0.05	CARDINAL
gujaf-249	221	2	0.361	CARDINAL
gujaf-249	222	1	4.3	CARDINAL
gujaf-249	222	2	1	CARDINAL
gujaf-249	222	3	0.10	CARDINAL
gujaf-249	222	4	0.090	CARDINAL
gujaf-249	223	1	third	ORDINAL
gujaf-249	224	1	jensen & meckling	ORG
gujaf-249	224	2	1976	DATE
gujaf-249	226	1	41	CARDINAL
gujaf-249	226	2	2021	DATE
gujaf-249	227	1	gaaya et al.	PERSON
gujaf-249	227	2	2017	DATE
gujaf-249	230	1	2017	CARDINAL
gujaf-249	230	2	hidayat	ORG
gujaf-249	230	3	2022	CARDINAL
gujaf-249	230	4	jihene& moez	ORG
gujaf-249	230	5	2019	DATE
gujaf-249	231	1	0.001	CARDINAL
gujaf-249	232	1	4.4	CARDINAL
gujaf-249	232	2	greater than 0.05	CARDINAL
gujaf-249	232	3	0.850	CARDINAL
gujaf-249	233	1	fourth	ORDINAL
gujaf-249	234	1	third	ORDINAL
gujaf-249	236	1	nurjanah& aligarh	ORG
gujaf-249	236	2	2022	CARDINAL
gujaf-249	238	1	practices.these	NORP
gujaf-249	238	2	al-rashdan	PERSON
gujaf-249	238	3	2022	CARDINAL
gujaf-249	238	4	gaaya et al.	ORG
gujaf-249	238	5	2017	CARDINAL
gujaf-249	238	6	hidayat	ORG
gujaf-249	238	7	2022	CARDINAL
gujaf-249	238	8	jihene& moez	ORG
gujaf-249	238	9	2019	DATE
gujaf-249	238	10	langli &willekens	ORG
gujaf-249	238	11	2017	DATE
gujaf-249	240	1	42	CARDINAL
gujaf-249	242	1	5	CARDINAL
gujaf-249	242	2	the indonesia stock exchange	ORG
gujaf-249	242	3	2017	CARDINAL
gujaf-249	242	4	2021	CARDINAL
gujaf-249	246	1	abdul-rahman	PERSON
gujaf-249	246	2	d. o. a.	PERSON
gujaf-249	246	3	benjamin, a. o., & olayinka	PERSON
gujaf-249	246	4	o. h.	PERSON
gujaf-249	246	5	2017	CARDINAL
gujaf-249	247	1	nigeria	GPE
gujaf-249	248	1	european journal of accounting	ORG
gujaf-249	248	2	5(1	CARDINAL
gujaf-249	248	3	6–18	CARDINAL
gujaf-249	249	1	al-rashdan	PERSON
gujaf-249	249	2	m. t.	PERSON
gujaf-249	249	3	2022	CARDINAL
gujaf-249	250	1	jordanian	NORP
gujaf-249	251	1	6(6	CARDINAL
gujaf-249	251	2	3374–3384	DATE
gujaf-249	252	1	pw.com/index.php/jpsp/article/download/7876/5133 alifa	PERSON
gujaf-249	252	2	a. r.	PERSON
gujaf-249	252	3	n. f.	PERSON
gujaf-249	252	4	sibarani	NORP
gujaf-249	252	5	r. o.	PERSON
gujaf-249	252	6	waryu, & suripto	ORG
gujaf-249	253	1	2018	DATE
gujaf-249	254	1	intensitas program	ORG
gujaf-249	254	2	fakultas	ORG
gujaf-249	254	3	ekonomi	ORG
gujaf-249	255	1	104–117	CARDINAL
gujaf-249	256	1	anwar, c. (2013	PERSON
gujaf-249	257	1	strategi perencanaan	ORG
gujaf-249	257	2	dan bisnis	PERSON
gujaf-249	257	3	edisi revi	PERSON
gujaf-249	259	1	s.	PERSON
gujaf-249	259	2	2019	DATE
gujaf-249	261	1	jurnal akuntansi dan keuangan	PERSON
gujaf-249	261	2	indonesia	GPE
gujaf-249	261	3	16(2	CARDINAL
gujaf-249	261	4	122–140	CARDINAL
gujaf-249	262	1	https://doi.org/10.21002/jaki.2019.07	ORG
gujaf-249	262	2	s., & hussainey	ORG
gujaf-249	262	3	k.	PERSON
gujaf-249	262	4	2021	CARDINAL
gujaf-249	263	1	uk	GPE
gujaf-249	264	1	26(2	CARDINAL
gujaf-249	264	2	2279–2288	CARDINAL
gujaf-249	265	1	https://doi.org/10.1002/ijfe.1906 barid	PERSON
gujaf-249	265	2	f. m.	PERSON
gujaf-249	265	3	s.	PERSON
gujaf-249	265	4	2021	CARDINAL
gujaf-249	266	1	sebelum dan setelah	PERSON
gujaf-249	266	2	19	CARDINAL
gujaf-249	266	3	indonesia	GPE
gujaf-249	267	1	jurnal riset akuntansi & 43	ORG
gujaf-249	267	2	8(02	CARDINAL
gujaf-249	267	3	68–74	CARDINAL
gujaf-249	268	1	https://doi.org/10.35838/jrap.2021.008.02.17 butarbutar	PERSON
gujaf-249	268	2	r.	NORP
gujaf-249	268	3	2017	CARDINAL
gujaf-249	269	1	hukum pajak	ORG
gujaf-249	269	2	indonesia	GPE
gujaf-249	269	3	dan internasional.	PERSON
gujaf-249	270	1	gramata publishing	ORG
gujaf-249	271	1	chen	PERSON
gujaf-249	271	2	x.	GPE
gujaf-249	271	3	2018	DATE
gujaf-249	272	1	china	GPE
gujaf-249	273	1	151–164	CARDINAL
gujaf-249	274	1	darussalam, & septriadi	ORG
gujaf-249	274	2	2017	CARDINAL
gujaf-249	275	1	peranjian	ORG
gujaf-249	275	2	berganda	ORG
gujaf-249	275	3	panduan	PERSON
gujaf-249	275	4	interpretasi	GPE
gujaf-249	275	5	dan aplikasi	PERSON
gujaf-249	277	1	dian	NORP
gujaf-249	277	2	n. p., & narsa	ORG
gujaf-249	277	3	r. h.	PERSON
gujaf-249	277	4	2022	CARDINAL
gujaf-249	278	1	kecenderungan	GPE
gujaf-249	278	2	melakukan penghindaran	PERSON
gujaf-249	278	3	terhadap keterbacaan	PERSON
gujaf-249	278	4	yang rendah?	PERSON
gujaf-249	280	1	m. m., & elamer	PERSON
gujaf-249	280	2	a. a.	PERSON
gujaf-249	280	3	2021	CARDINAL
gujaf-249	281	1	egypt	GPE
gujaf-249	282	1	international journal of accounting	ORG
gujaf-249	282	2	29(1	CARDINAL
gujaf-249	282	3	faccio	PERSON
gujaf-249	282	4	m. (	PERSON
gujaf-249	282	5	2006	DATE
gujaf-249	284	1	american	NORP
gujaf-249	284	2	96(1	CARDINAL
gujaf-249	284	3	369–386	CARDINAL
gujaf-249	285	1	a.	PERSON
gujaf-249	285	2	2019	DATE
gujaf-249	286	1	koneksi	PERSON
gujaf-249	286	2	politik terhadap penghindaran	ORG
gujaf-249	286	3	yang terdaftar di bursa	PERSON
gujaf-249	286	4	indonesia	GPE
gujaf-249	286	5	2016-2017	PERCENT
gujaf-249	287	1	jurnal ilmiah mahasiswa feb, 1–18	ORG
gujaf-249	288	1	gaaya	GPE
gujaf-249	288	2	s.	PERSON
gujaf-249	288	3	n., & lakhal	ORG
gujaf-249	288	4	f.	PERSON
gujaf-249	288	5	2017	CARDINAL
gujaf-249	292	1	ghifary	PERSON
gujaf-249	292	2	r. a.	PERSON
gujaf-249	292	3	muchlish	PERSON
gujaf-249	292	4	m.	PERSON
gujaf-249	292	5	m. e. t., & febrianto	PERSON
gujaf-249	292	6	f. c.	PERSON
gujaf-249	292	7	2022	CARDINAL
gujaf-249	293	1	kualitas	PERSON
gujaf-249	293	2	dan intensitas	PERSON
gujaf-249	293	3	dengan komisaris	PERSON
gujaf-249	293	4	independen sebagai variabel moderasi	ORG
gujaf-249	294	1	1–23	CARDINAL
gujaf-249	295	1	hidayat	ORG
gujaf-249	295	2	k.	PERSON
gujaf-249	295	3	2022	CARDINAL
gujaf-249	297	1	26(4	CARDINAL
gujaf-249	298	1	779–790	CARDINAL
gujaf-249	298	2	hillman	ORG
gujaf-249	298	3	a. j. (	PERSON
gujaf-249	298	4	2005	DATE
gujaf-249	300	1	journal of management	ORG
gujaf-249	300	2	31(3	CARDINAL
gujaf-249	300	3	464–481	CARDINAL
gujaf-249	301	1	https://doi.org/10.1177/0149206304272187 hu	PERSON
gujaf-249	301	2	2018	DATE
gujaf-249	303	1	american journal	ORG
gujaf-249	303	2	44	DATE
gujaf-249	303	3	461–472	CARDINAL
gujaf-249	304	1	https://doi.org/10.4236/ajibm.2018.83030 jensen	PERSON
gujaf-249	304	2	m. c.	PERSON
gujaf-249	304	3	w. h.	PERSON
gujaf-249	304	4	1976	DATE
gujaf-249	306	1	journal of financial economics	ORG
gujaf-249	306	2	3(4	CARDINAL
gujaf-249	306	3	305–360	CARDINAL
gujaf-249	307	1	jihene, f., & moez	PERSON
gujaf-249	307	2	2019	DATE
gujaf-249	308	1	tunisian	NORP
gujaf-249	309	1	international journal of economics	ORG
gujaf-249	309	2	9(1	CARDINAL
gujaf-249	310	1	s.	PERSON
gujaf-249	310	2	khalili	PERSON
gujaf-249	310	3	a. h. a.	PERSON
gujaf-249	310	4	aziz	PERSON
gujaf-249	310	5	z. f. a.	PERSON
gujaf-249	310	6	kamarudin	ORG
gujaf-249	310	7	k. a.	PERSON
gujaf-249	310	8	& wahab	PERSON
gujaf-249	310	9	a. n. a.	PERSON
gujaf-249	310	10	2022	CARDINAL
gujaf-249	312	1	4(2	CARDINAL
gujaf-249	314	1	kim	PERSON
gujaf-249	314	2	2016	DATE
gujaf-249	316	1	33(1	CARDINAL
gujaf-249	317	1	kim	PERSON
gujaf-249	317	2	j. h., & lee	ORG
gujaf-249	317	3	j. h.	PERSON
gujaf-249	317	4	2021	CARDINAL
gujaf-249	318	1	south korea	GPE
gujaf-249	319	1	switzerland	GPE
gujaf-249	320	1	https://doi.org/10.3390/su13147739 kraft	GPE
gujaf-249	320	2	a., & lopatta	ORG
gujaf-249	320	3	2016	DATE
gujaf-249	322	1	international journal of economics	ORG
gujaf-249	322	2	7(2	CARDINAL
gujaf-249	322	3	127	CARDINAL
gujaf-249	323	1	https://doi.org/10.1504/ijea.2016.078297 langli	PERSON
gujaf-249	323	2	j. c., & willekens	PERSON
gujaf-249	323	3	m. (2017)	ORG
gujaf-249	325	1	scandinavian accounting research conference	ORG
gujaf-249	326	1	lestari, p.	ORG
gujaf-249	326	2	a. s.	PERSON
gujaf-249	326	3	d., & asalam	ORG
gujaf-249	326	4	a. g.	PERSON
gujaf-249	326	5	2019	DATE
gujaf-249	327	1	koneksi	PERSON
gujaf-249	327	2	politik dan capital	PERSON
gujaf-249	328	1	jurnal aset	PERSON
gujaf-249	328	2	41–54	CARDINAL
gujaf-249	328	3	martani	PERSON
gujaf-249	328	4	d.	NORP
gujaf-249	328	5	n. a.	PERSON
gujaf-249	328	6	fitriany	GPE
gujaf-249	328	7	f., & anggraita	ORG
gujaf-249	328	8	2021	CARDINAL
gujaf-249	329	1	4	CARDINAL
gujaf-249	329	2	4	CARDINAL
gujaf-249	329	3	9(1	CARDINAL
gujaf-249	330	1	nadia	GPE
gujaf-249	330	2	n. f.	PERSON
gujaf-249	330	3	2015	CARDINAL
gujaf-249	331	1	jurnal akuntansi bisnis	ORG
gujaf-249	334	1	26	CARDINAL
gujaf-249	334	2	2015	CARDINAL
gujaf-249	334	3	tenur kap	PERSON
gujaf-249	334	4	reputasi kap dan rotasi kap	PERSON
gujaf-249	334	5	terhadap kualitas	PERSON
gujaf-249	334	6	nurul	NORP
gujaf-249	334	7	nadia 2	ORG
gujaf-249	334	8	jurnal akuntansi bisnis	ORG
gujaf-249	334	9	113–130	CARDINAL
gujaf-249	335	1	s., & aligarh	ORG
gujaf-249	335	2	f.	PERSON
gujaf-249	335	3	2022	CARDINAL
gujaf-249	336	1	indonesia	GPE
gujaf-249	337	1	45	CARDINAL
gujaf-249	337	2	journal of islamic finance	ORG
gujaf-249	337	3	4(2	CARDINAL
gujaf-249	337	4	82–93	CARDINAL
gujaf-249	338	1	nuryani	PERSON
gujaf-249	338	2	2020	DATE
gujaf-249	339	1	pengaruh biaya	ORG
gujaf-249	339	2	terhadap kualitas	PERSON
gujaf-249	339	3	dan determinan biaya	PERSON
gujaf-249	340	1	jurnal akuntansi	PERSON
gujaf-249	340	2	9(2	CARDINAL
gujaf-249	341	1	http://jurnal.kwikkiangie.ac.id/index.php/ja/article/view/760 pfeffer	GPE
gujaf-249	341	2	j., & salancik	ORG
gujaf-249	341	3	g. r.	PERSON
gujaf-249	341	4	2003	DATE
gujaf-249	343	1	standford university press	ORG
gujaf-249	344	1	putri	PERSON
gujaf-249	344	2	t. m., & cahyonowati	PERSON
gujaf-249	344	3	n.	ORG
gujaf-249	344	4	2014	DATE
gujaf-249	345	1	ukuran kantor akuntan	ORG
gujaf-249	345	2	publik	ORG
gujaf-249	345	3	dan ukuran	PERSON
gujaf-249	345	4	perusahaan klien	PERSON
gujaf-249	346	1	diponegoro journal of accounting	ORG
gujaf-249	346	2	3(2	CARDINAL
gujaf-249	346	3	1–11	CARDINAL
gujaf-249	347	1	salehi	ORG
gujaf-249	347	2	m.	PERSON
gujaf-249	347	3	tarighi, h., & shahri	ORG
gujaf-249	347	4	t. a.	GPE
gujaf-249	347	5	2020	DATE
gujaf-249	348	1	iranian	NORP
gujaf-249	349	1	journal of asian	ORG
gujaf-249	349	2	27(2	CARDINAL
gujaf-249	349	3	119–134	DATE
gujaf-249	349	4	https://doi.org/10.1108/jabes-11-20180100 solikin,	PERSON
gujaf-249	349	5	a., &	ORG
gujaf-249	349	6	k.	PERSON
gujaf-249	349	7	2022	CARDINAL
gujaf-249	350	1	koneksi	PERSON
gujaf-249	350	2	dan kebijakan	PERSON
gujaf-249	351	1	dan keuangan	PERSON
gujaf-249	351	2	negara	GPE
gujaf-249	351	3	pkn	ORG
gujaf-249	351	4	3(2	CARDINAL
gujaf-249	351	5	270–283	CARDINAL
gujaf-249	352	1	https://doi.org/10.31092/jpkn.v3i2.1521	CARDINAL
gujaf-249	352	2	sudarma	GPE
gujaf-249	352	3	m.	PERSON
gujaf-249	352	4	z.	PERSON
gujaf-249	352	5	2016	DATE
gujaf-249	354	1	9195–9208	CARDINAL
gujaf-249	354	2	2021	CARDINAL
gujaf-249	355	1	karakteristik audit	PERSON
gujaf-249	355	2	dan karakteristik perusahaan terhadap	PERSON
gujaf-249	355	3	pada perusahaan bei analysis	ORG
gujaf-249	356	1	jurnal ekonomi	PERSON
gujaf-249	356	2	dan manajemen	PERSON
gujaf-249	356	3	17(4	CARDINAL
gujaf-249	356	4	733–747	DATE
gujaf-249	357	1	a. e.	PERSON
gujaf-249	357	2	anggraini	PERSON
gujaf-249	357	3	y. b.	PERSON
gujaf-249	357	4	2020	DATE
gujaf-249	359	1	riset akuntansi dan keuangan	PERSON
gujaf-249	359	2	indonesia	GPE
gujaf-249	359	3	5(1	CARDINAL
gujaf-249	360	1	i. g.	PERSON
gujaf-249	360	2	n. l.	PERSON
gujaf-249	360	3	2017	CARDINAL
gujaf-249	361	1	kap	GPE
gujaf-249	361	2	dan audit	PERSON
gujaf-249	361	3	pada agresivitas	PERSON
gujaf-249	362	1	2017(1	DATE
gujaf-249	362	2	1131	CARDINAL
gujaf-249	362	3	1159	DATE
gujaf-249	363	1	thomsen	PERSON
gujaf-249	363	2	m., &	ORG
gujaf-249	363	3	2018	DATE
gujaf-249	364	1	european	NORP
gujaf-249	365	1	journal of international accounting	ORG
gujaf-249	366	1	a., & dewayanto	ORG
gujaf-249	366	2	2021	CARDINAL
gujaf-249	367	1	kualitas	PERSON
gujaf-249	367	2	akuntan	GPE
gujaf-249	367	3	publik	PERSON
gujaf-249	367	4	kap	PERSON
gujaf-249	367	5	dan karakteristik komite	PERSON
gujaf-249	367	6	terhadap penghindaran	PERSON
gujaf-249	368	1	diponegoro journal of accounting	ORG
gujaf-249	368	2	1–15	CARDINAL
gujaf-249	369	1	46	CARDINAL
gujaf-249	369	2	p. l.	PERSON
gujaf-249	369	3	2020	DATE
gujaf-249	370	1	covid-19	PRODUCT
gujaf-249	371	1	jurnal ekonomi	PERSON
gujaf-249	371	2	dan kebijakan publik	PERSON
gujaf-249	371	3	11(2	CARDINAL
gujaf-249	371	4	93–108	PERSON
gujaf-249	372	1	https://dx.doi.org/10.22212/jekp.v11i1.1933 wicaksono	PERSON
gujaf-249	372	2	a. p. n.	PERSON
gujaf-249	372	3	2017	CARDINAL
gujaf-249	373	1	koneksi	PERSON
gujaf-249	373	2	dan aggresivitas	PERSON
gujaf-249	373	3	di	GPE
gujaf-249	373	4	indonesia	GPE
gujaf-249	374	1	10(1	DATE
gujaf-249	374	2	167–180	CARDINAL