id	sid	eid	entity	type
gujaf-289	1	1	gusau journal of accounting	ORG
gujaf-289	2	1	5	CARDINAL
gujaf-289	2	2	1, april	DATE
gujaf-289	2	3	2024	CARDINAL
gujaf-289	2	4	2756-665x	CARDINAL
gujaf-289	2	5	social sciences	ORG
gujaf-289	2	6	federal university gusau	ORG
gujaf-289	2	7	zamfara state	GPE
gujaf-289	2	8	gusau journal of accounting	ORG
gujaf-289	2	9	5	CARDINAL
gujaf-289	2	10	1, april	DATE
gujaf-289	2	11	2024	CARDINAL
gujaf-289	2	12	5	CARDINAL
gujaf-289	2	13	1 april	DATE
gujaf-289	2	14	2024	CARDINAL
gujaf-289	2	15	2756-665x	CARDINAL
gujaf-289	2	16	social sciences	ORG
gujaf-289	2	17	federal university gusau	ORG
gujaf-289	2	18	zamfara state	GPE
gujaf-289	3	1	ahmadu bello university press limited	ORG
gujaf-289	3	2	zaria	PERSON
gujaf-289	3	3	kaduna state	GPE
gujaf-289	3	4	nigeria	GPE
gujaf-289	4	1	08065949711	CARDINAL
gujaf-289	5	1	mailto:abupress2013@gmail.com	NORP
gujaf-289	5	2	5	CARDINAL
gujaf-289	5	3	1, april	DATE
gujaf-289	5	4	2024	CARDINAL
gujaf-289	6	1	shehu usman hassan department	PERSON
gujaf-289	7	1	muhammad mustapha	PERSON
gujaf-289	7	2	ahmadu bello university	ORG
gujaf-289	7	3	zaria	PERSON
gujaf-289	7	4	kaduna state	GPE
gujaf-289	8	1	umar farouk	PERSON
gujaf-289	8	2	federal university gusau	ORG
gujaf-289	8	3	zamfara state	GPE
gujaf-289	9	1	modu kumshe department of accounting	ORG
gujaf-289	9	2	university of maiduguri	ORG
gujaf-289	9	3	borno	GPE
gujaf-289	10	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-289	10	2	paul university	ORG
gujaf-289	11	1	prof kabir tahir hamid	PERSON
gujaf-289	11	2	bayero university	ORG
gujaf-289	11	3	kano	ORG
gujaf-289	12	1	prof	PERSON
gujaf-289	13	1	ekoja b. ekoja department of accounting	ORG
gujaf-289	13	2	university of jos	ORG
gujaf-289	14	1	clifford ofurum department of accounting	ORG
gujaf-289	14	2	university of portharcourt	ORG
gujaf-289	16	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-289	16	2	ahmadu bello university	ORG
gujaf-289	16	3	zaria	PERSON
gujaf-289	17	1	prof	PERSON
gujaf-289	18	1	yusuf	PERSON
gujaf-289	19	1	b. rahman	PERSON
gujaf-289	19	2	lagos state university	ORG
gujaf-289	20	1	gusau journal of accounting	ORG
gujaf-289	20	2	5	CARDINAL
gujaf-289	20	3	1, april	DATE
gujaf-289	20	4	2024	CARDINAL
gujaf-289	21	1	suleiman a. s. aruwa	PERSON
gujaf-289	21	2	nasarawa state university	ORG
gujaf-289	21	3	keffi	GPE
gujaf-289	23	1	muhammad junaidu	PERSON
gujaf-289	23	2	kurawa department of accounting	ORG
gujaf-289	23	3	university kano	ORG
gujaf-289	25	1	muhammad habibu sabari department	PERSON
gujaf-289	25	2	ahmadu bello university	ORG
gujaf-289	25	3	zaria	PERSON
gujaf-289	25	4	prof	PERSON
gujaf-289	26	1	okpanachi joshua department of accounting	ORG
gujaf-289	26	2	nigerian defence academy	ORG
gujaf-289	26	3	kaduna	GPE
gujaf-289	27	1	hassan ibrahim department	PERSON
gujaf-289	27	2	ibb university	ORG
gujaf-289	27	3	niger state	GPE
gujaf-289	28	1	prof	PERSON
gujaf-289	29	1	mary okwo department of accounting	ORG
gujaf-289	29	2	enugu state university of science and technology	ORG
gujaf-289	31	1	aminu isah department of accounting	ORG
gujaf-289	31	2	bayero university	ORG
gujaf-289	31	3	kano	ORG
gujaf-289	32	1	prof	PERSON
gujaf-289	33	1	ahmadu bello department of accounting	ORG
gujaf-289	33	2	ahmadu bello university	ORG
gujaf-289	33	3	zaria	PERSON
gujaf-289	34	1	prof	PERSON
gujaf-289	35	1	musa yelwa abubakar department	PERSON
gujaf-289	35	2	usmanu danfodiyo university	ORG
gujaf-289	35	3	sokoto state	ORG
gujaf-289	36	1	prof	ORG
gujaf-289	37	1	salisu abubakar department of accounting	ORG
gujaf-289	37	2	ahmadu bello university	ORG
gujaf-289	37	3	zaria	PERSON
gujaf-289	37	4	kaduna state	GPE
gujaf-289	38	1	prof	PERSON
gujaf-289	39	1	sunusi sa'ad ahmad department	PERSON
gujaf-289	39	2	dutse	GPE
gujaf-289	39	3	jigawa state	GPE
gujaf-289	41	1	isaq alhaji samaila department of accounting	ORG
gujaf-289	41	2	bayero university	ORG
gujaf-289	42	1	gusau journal of accounting	ORG
gujaf-289	42	2	5	CARDINAL
gujaf-289	42	3	1, april	DATE
gujaf-289	42	4	2024	CARDINAL
gujaf-289	42	5	fatima	PERSON
gujaf-289	42	6	university of maiduguri	ORG
gujaf-289	42	7	borno	GPE
gujaf-289	43	1	dr.	PERSON
gujaf-289	43	2	nasiru a. ka’oje	PERSON
gujaf-289	43	3	usmanu danfodiyo university	ORG
gujaf-289	43	4	sokoto	PERSON
gujaf-289	44	1	aminu abdullahi department of accounting	ORG
gujaf-289	44	2	usmanu danfodiyo university sokoto	ORG
gujaf-289	45	1	onipeadebenege yahaya department of accounting	ORG
gujaf-289	45	2	nigerian defence academy	ORG
gujaf-289	45	3	kaduna state	GPE
gujaf-289	46	1	dr.	PERSON
gujaf-289	46	2	saidu adamu department of accounting	ORG
gujaf-289	47	1	dr.	PERSON
gujaf-289	47	2	nasiru yunusa department	PERSON
gujaf-289	47	3	ahmadu bello university	ORG
gujaf-289	47	4	zaria	PERSON
gujaf-289	48	1	aisha	PERSON
gujaf-289	48	2	muhammad department	PERSON
gujaf-289	48	3	ahmadu bello university	ORG
gujaf-289	48	4	zaria	PERSON
gujaf-289	49	1	lawal muhammad	PERSON
gujaf-289	49	2	ahmadu bello university	ORG
gujaf-289	49	3	zaria	PERSON
gujaf-289	50	1	farouk	PERSON
gujaf-289	50	2	american university of nigeria	ORG
gujaf-289	50	3	yola	ORG
gujaf-289	51	1	bashir umar farouk	PERSON
gujaf-289	51	2	federal university gusau	ORG
gujaf-289	51	3	zamfara state	GPE
gujaf-289	52	1	dr emmanuel omokhuale department	PERSON
gujaf-289	52	2	federal university gusau	ORG
gujaf-289	53	1	state gusau journal of accounting	ORG
gujaf-289	53	2	5	CARDINAL
gujaf-289	53	3	1, april	DATE
gujaf-289	53	4	2024	CARDINAL
gujaf-289	53	5	vi advisory board	ORG
gujaf-289	54	1	kabiru isah	PERSON
gujaf-289	54	2	bayero university kano	ORG
gujaf-289	55	1	bashir	PERSON
gujaf-289	55	2	usmanu danfodiyo university sokoto	ORG
gujaf-289	55	3	sokoto state	ORG
gujaf-289	57	1	muhammad tanko	PERSON
gujaf-289	57	2	kaduna state university	ORG
gujaf-289	57	3	kaduna	GPE
gujaf-289	58	1	usmanu danfodiyo university sokoto	ORG
gujaf-289	58	2	sokoto state	ORG
gujaf-289	60	1	aliyu sulaiman kantudu	PERSON
gujaf-289	60	2	university kano	ORG
gujaf-289	61	1	yazid kabir ibrahim	PERSON
gujaf-289	61	2	federal university gusau	ORG
gujaf-289	61	3	zamfara state	GPE
gujaf-289	62	1	gusau journal of accounting	ORG
gujaf-289	62	2	5	CARDINAL
gujaf-289	62	3	1, april	DATE
gujaf-289	62	4	2024	CARDINAL
gujaf-289	62	5	gusau journal of accounting	ORG
gujaf-289	63	1	two	CARDINAL
gujaf-289	63	2	april and october annually	DATE
gujaf-289	64	1	the department of accounting	ORG
gujaf-289	64	2	social sciences	ORG
gujaf-289	64	3	federal university gusau	ORG
gujaf-289	64	4	zamfara state	GPE
gujaf-289	64	5	nigeria	GPE
gujaf-289	64	6	islamic finance	ORG
gujaf-289	64	7	islamic	NORP
gujaf-289	65	1	english	LANGUAGE
gujaf-289	66	1	more than 15	CARDINAL
gujaf-289	66	2	a4	ORG
gujaf-289	66	3	1.5	CARDINAL
gujaf-289	66	4	12	CARDINAL
gujaf-289	67	1	25 percent	PERCENT
gujaf-289	68	1	5000	CARDINAL
gujaf-289	68	2	more than 250	CARDINAL
gujaf-289	68	3	four	CARDINAL
gujaf-289	69	1	apa 7th	PRODUCT
gujaf-289	70	1	5	CARDINAL
gujaf-289	70	2	1, april	DATE
gujaf-289	70	3	2024	CARDINAL
gujaf-289	74	1	fcmb	PERSON
gujaf-289	74	2	7278465011	DATE
gujaf-289	74	3	gusau journal of accounting	ORG
gujaf-289	74	4	federal university gusau	ORG
gujaf-289	74	5	zamfara state	GPE
gujaf-289	76	1	+2348069393824	DATE
gujaf-289	76	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-289	76	3	5	CARDINAL
gujaf-289	76	4	1, april	DATE
gujaf-289	76	5	2024	DATE
gujaf-289	76	6	nigeria sirajo	GPE
gujaf-289	76	7	saad	PERSON
gujaf-289	76	8	shehu usman hassan phd	PERSON
gujaf-289	76	9	saidu adamu phd board	PERSON
gujaf-289	76	10	nigerian	NORP
gujaf-289	77	1	aliyu abubakar	PERSON
gujaf-289	77	2	yunusa nasiru phd	PERSON
gujaf-289	77	3	umar abubakar	PERSON
gujaf-289	77	4	nigeria	GPE
gujaf-289	77	5	shehu usman	ORG
gujaf-289	77	6	danson andrew	PERSON
gujaf-289	77	7	abdullahi bala ado phd	PERSON
gujaf-289	77	8	nigeria	GPE
gujaf-289	77	9	nkiru philomena	ORG
gujaf-289	77	10	esther	PERSON
gujaf-289	77	11	daniel gbadebo	PERSON
gujaf-289	77	12	nigeria	GPE
gujaf-289	77	13	bashir abdulrauf mohammed	PERSON
gujaf-289	77	14	aliyu ahmed abdullah phd	PERSON
gujaf-289	78	1	salisu	ORG
gujaf-289	78	2	ibrahim yusuf phd	PERSON
gujaf-289	78	3	suleiman salami phd	PERSON
gujaf-289	78	4	ridwan ayagi phd	PERSON
gujaf-289	78	5	aca	ORG
gujaf-289	78	6	rashida lawal	PERSON
gujaf-289	78	7	phd	PERSON
gujaf-289	78	8	nigeria	GPE
gujaf-289	78	9	catherine omoleye	PERSON
gujaf-289	78	10	ezekiel phd csr	PERSON
gujaf-289	78	11	nigeria	GPE
gujaf-289	78	12	pls	NORP
gujaf-289	78	13	tajudeen alaburo	PERSON
gujaf-289	78	14	rofiat bolanle	GPE
gujaf-289	78	15	abdussalam	GPE
gujaf-289	78	16	abdulrahman abubakar	PERSON
gujaf-289	78	17	tajudeen	PERSON
gujaf-289	78	18	akeem olamilekan babatunde	PERSON
gujaf-289	78	19	nigeria	GPE
gujaf-289	78	20	adamu kanoma	PERSON
gujaf-289	78	21	nurudeen usman miko	PERSON
gujaf-289	78	22	augustine ayuba	ORG
gujaf-289	78	23	idris mohammed	PERSON
gujaf-289	78	24	mark g	PERSON
gujaf-289	78	25	tagwai gusau journal of accounting	ORG
gujaf-289	78	26	5	CARDINAL
gujaf-289	78	27	1, april	DATE
gujaf-289	78	28	2024	CARDINAL
gujaf-289	78	29	nigeria odogu	GPE
gujaf-289	78	30	terry keme zuode	PERSON
gujaf-289	78	31	phd	PERSON
gujaf-289	78	32	koroye	PERSON
gujaf-289	78	33	amapamo stephen board	ORG
gujaf-289	78	34	nigeria	GPE
gujaf-289	78	35	rashida lawal phd	PERSON
gujaf-289	79	1	kabir hamid tahir	PERSON
gujaf-289	79	2	nigeria	GPE
gujaf-289	79	3	adamu lawal bello	ORG
gujaf-289	80	1	j. okpanachi	PERSON
gujaf-289	81	1	t. nyor	PERSON
gujaf-289	81	2	lateef olumude mustapha	PERSON
gujaf-289	81	3	ph.d	ORG
gujaf-289	81	4	nigerian	NORP
gujaf-289	82	1	tajudeen alaburo	ORG
gujaf-289	82	2	abdulsalam	PERSON
gujaf-289	82	3	daniel gbadebo	PERSON
gujaf-289	82	4	nigeria	GPE
gujaf-289	82	5	idris mohammed	PERSON
gujaf-289	82	6	bejamin k	PERSON
gujaf-289	82	7	gugong phd	PERSON
gujaf-289	82	8	rofiat adedokun	PERSON
gujaf-289	82	9	abdulrahman	PERSON
gujaf-289	82	10	adura binti ahmad gusau journal of accounting	PERSON
gujaf-289	82	11	5	CARDINAL
gujaf-289	82	12	1, april	DATE
gujaf-289	82	13	2024 332	DATE
gujaf-289	82	14	hussaini adamu	PERSON
gujaf-289	82	15	jigawa state	GPE
gujaf-289	83	1	adura binti	PERSON
gujaf-289	83	2	tissa	ORG
gujaf-289	83	3	universiti utara malaysia	PERSON
gujaf-289	83	4	nigerian	NORP
gujaf-289	84	1	kano state	ORG
gujaf-289	84	2	nigeria	NORP
gujaf-289	84	3	mdas	PRODUCT
gujaf-289	87	1	nigerian	NORP
gujaf-289	87	2	mdas	PRODUCT
gujaf-289	88	1	nigerian	NORP
gujaf-289	88	2	mdas	PRODUCT
gujaf-289	90	1	1	CARDINAL
gujaf-289	90	2	procedures(vadasi et al.	GPE
gujaf-289	90	3	2020	DATE
gujaf-289	91	1	objectives(el-sayed	ORG
gujaf-289	91	2	2011	DATE
gujaf-289	92	1	5	CARDINAL
gujaf-289	92	2	1, april	DATE
gujaf-289	92	3	2024 333	CARDINAL
gujaf-289	92	4	al.	PERSON
gujaf-289	92	5	2015	DATE
gujaf-289	93	1	spink et al.	ORG
gujaf-289	93	2	2019	DATE
gujaf-289	95	1	first	ORDINAL
gujaf-289	96	1	2021	CARDINAL
gujaf-289	97	1	second	ORDINAL
gujaf-289	98	1	2020	DATE
gujaf-289	99	1	thirdly	ORDINAL
gujaf-289	99	2	worldwide(abdolmohammadi & sarens	ORG
gujaf-289	99	3	2011	DATE
gujaf-289	99	4	alzeban & sawan	ORG
gujaf-289	99	5	2015	DATE
gujaf-289	99	6	endaya & hanefah	ORG
gujaf-289	99	7	2016	DATE
gujaf-289	99	8	2021	CARDINAL
gujaf-289	99	9	2020).fourth	CARDINAL
gujaf-289	99	10	2020	DATE
gujaf-289	100	1	2011	DATE
gujaf-289	102	1	the institute of internal auditors	ORG
gujaf-289	102	2	iia	ORG
gujaf-289	102	3	2004	DATE
gujaf-289	104	1	2010	DATE
gujaf-289	106	1	gusau journal of accounting	ORG
gujaf-289	106	2	5	CARDINAL
gujaf-289	106	3	1, april	DATE
gujaf-289	106	4	2024 334	QUANTITY
gujaf-289	106	5	2010	DATE
gujaf-289	109	1	natchkova	PERSON
gujaf-289	109	2	2019	DATE
gujaf-289	112	1	gansberghe & nordin	ORG
gujaf-289	112	2	2005	DATE
gujaf-289	113	1	gaosong & leping	ORG
gujaf-289	113	2	2021	DATE
gujaf-289	114	1	mdas	PRODUCT
gujaf-289	116	1	2015	DATE
gujaf-289	119	1	the methods gusau journal of accounting	ORG
gujaf-289	119	2	5	CARDINAL
gujaf-289	119	3	1, april,	DATE
gujaf-289	119	4	2024 335	DATE
gujaf-289	119	5	pls	NORP
gujaf-289	120	1	2006	DATE
gujaf-289	121	1	abdelahi et al.	PERSON
gujaf-289	121	2	2020	DATE
gujaf-289	121	3	2019	DATE
gujaf-289	130	1	2013	DATE
gujaf-289	131	1	2010	DATE
gujaf-289	131	2	kenny	PERSON
gujaf-289	131	3	1986	DATE
gujaf-289	134	1	nour	PERSON
gujaf-289	134	2	2023	CARDINAL
gujaf-289	134	3	two	CARDINAL
gujaf-289	135	1	gusau journal of accounting	ORG
gujaf-289	135	2	5	CARDINAL
gujaf-289	135	3	1, april	DATE
gujaf-289	135	4	2024 336	DATE
gujaf-289	139	1	2016	DATE
gujaf-289	139	2	al.	GPE
gujaf-289	139	3	2014	DATE
gujaf-289	139	4	azizah & farid	ORG
gujaf-289	139	5	2021	CARDINAL
gujaf-289	139	6	al.	PERSON
gujaf-289	139	7	2004	DATE
gujaf-289	139	8	2019	DATE
gujaf-289	140	1	2015	DATE
gujaf-289	141	1	to(ali et al.	PERSON
gujaf-289	141	2	2018	DATE
gujaf-289	142	1	& melitski	ORG
gujaf-289	142	2	2019	DATE
gujaf-289	144	1	aziz	PERSON
gujaf-289	144	2	2017	CARDINAL
gujaf-289	144	3	2020	DATE
gujaf-289	144	4	popoola	ORG
gujaf-289	144	5	2017	CARDINAL
gujaf-289	145	1	2016	DATE
gujaf-289	147	1	2014	DATE
gujaf-289	147	2	2013	DATE
gujaf-289	147	3	2016	DATE
gujaf-289	147	4	popoola	ORG
gujaf-289	147	5	2017	DATE
gujaf-289	148	1	uk	GPE
gujaf-289	148	2	aziz	PERSON
gujaf-289	148	3	2017	DATE
gujaf-289	148	4	shahimi et al	PERSON
gujaf-289	149	1	2016	DATE
gujaf-289	150	1	gusau journal of accounting	ORG
gujaf-289	150	2	5	CARDINAL
gujaf-289	150	3	1, april	DATE
gujaf-289	150	4	2024	CARDINAL
gujaf-289	150	5	337	CARDINAL
gujaf-289	150	6	2020	DATE
gujaf-289	150	7	2022	CARDINAL
gujaf-289	150	8	arnold et al.	PERSON
gujaf-289	150	9	2012	DATE
gujaf-289	151	1	2014	DATE
gujaf-289	151	2	2013	DATE
gujaf-289	151	3	2016	DATE
gujaf-289	151	4	popoola	ORG
gujaf-289	151	5	2017	DATE
gujaf-289	152	1	the internal audit department	ORG
gujaf-289	154	1	alzeban	GPE
gujaf-289	154	2	gwilliam	ORG
gujaf-289	154	3	2014),cohen	DATE
gujaf-289	154	4	2010	DATE
gujaf-289	154	5	2015),salehi	CARDINAL
gujaf-289	154	6	2016	CARDINAL
gujaf-289	154	7	2021	CARDINAL
gujaf-289	155	1	albrecht et al	PERSON
gujaf-289	156	1	1988	DATE
gujaf-289	156	2	american	NORP
gujaf-289	157	1	ahmad et al	PERSON
gujaf-289	158	1	2009	DATE
gujaf-289	158	2	malaysia	GPE
gujaf-289	159	1	nigeria	GPE
gujaf-289	159	2	msiad	ORG
gujaf-289	159	3	2017	CARDINAL
gujaf-289	159	4	ethel et al.	PERSON
gujaf-289	159	5	2021	CARDINAL
gujaf-289	161	1	ahmad et al	PERSON
gujaf-289	162	1	2009	DATE
gujaf-289	162	2	second	ORDINAL
gujaf-289	164	1	ethiopian	NORP
gujaf-289	164	2	mihret	GPE
gujaf-289	164	3	yismaw	GPE
gujaf-289	164	4	2007	DATE
gujaf-289	166	1	mdas	PRODUCT
gujaf-289	167	1	internal gusau journal of accounting	ORG
gujaf-289	167	2	5	CARDINAL
gujaf-289	167	3	1, april	DATE
gujaf-289	167	4	2024	CARDINAL
gujaf-289	167	5	338	CARDINAL
gujaf-289	167	6	mdas	PRODUCT
gujaf-289	168	1	1	CARDINAL
gujaf-289	169	1	1	CARDINAL
gujaf-289	169	2	jensen	PERSON
gujaf-289	169	3	1976	DATE
gujaf-289	173	1	jensen	PERSON
gujaf-289	173	2	1976	DATE
gujaf-289	174	1	5	CARDINAL
gujaf-289	174	2	1, april	DATE
gujaf-289	174	3	2024 339	DATE
gujaf-289	174	4	natchkova	LANGUAGE
gujaf-289	174	5	2019	DATE
gujaf-289	175	1	three	CARDINAL
gujaf-289	176	1	first	ORDINAL
gujaf-289	178	1	second	ORDINAL
gujaf-289	180	1	msiad	ORG
gujaf-289	181	1	2021	CARDINAL
gujaf-289	182	1	jensen & meckling	ORG
gujaf-289	182	2	1976	DATE
gujaf-289	184	1	msiad	ORG
gujaf-289	185	1	pls	NORP
gujaf-289	186	1	lee et al	PERSON
gujaf-289	187	1	2018	DATE
gujaf-289	189	1	2017a	DATE
gujaf-289	190	1	2020	DATE
gujaf-289	191	1	sekaran & bougie	ORG
gujaf-289	191	2	2016	DATE
gujaf-289	192	1	alzeban & gwilliam	ORG
gujaf-289	192	2	2014a	DATE
gujaf-289	192	3	cohen & sayag	ORG
gujaf-289	192	4	2010	DATE
gujaf-289	192	5	2021	DATE
gujaf-289	193	1	2019	DATE
gujaf-289	194	1	gusau journal of accounting	ORG
gujaf-289	194	2	5	CARDINAL
gujaf-289	194	3	1, april	DATE
gujaf-289	194	4	2024 340	DATE
gujaf-289	195	1	three	CARDINAL
gujaf-289	200	1	alzeban	FAC
gujaf-289	200	2	gwilliam	ORG
gujaf-289	200	3	2014b	DATE
gujaf-289	200	4	15	CARDINAL
gujaf-289	200	5	davis et al	PERSON
gujaf-289	201	1	6	CARDINAL
gujaf-289	201	2	msiad	ORG
gujaf-289	201	3	alzeban	GPE
gujaf-289	201	4	gwilliam	ORG
gujaf-289	201	5	2014b	DATE
gujaf-289	201	6	6	CARDINAL
gujaf-289	202	1	2020)and	ORG
gujaf-289	202	2	7	CARDINAL
gujaf-289	203	1	nigerian	NORP
gujaf-289	203	2	mdas	PRODUCT
gujaf-289	205	1	msiad	ORG
gujaf-289	207	1	nigerian	NORP
gujaf-289	207	2	mdas	PRODUCT
gujaf-289	208	1	nigeria	GPE
gujaf-289	208	2	african	NORP
gujaf-289	212	1	gusau journal of accounting	ORG
gujaf-289	212	2	5	CARDINAL
gujaf-289	212	3	1, april	DATE
gujaf-289	212	4	2024 341	DATE
gujaf-289	213	1	six	CARDINAL
gujaf-289	218	1	a. h.	PERSON
gujaf-289	218	2	d., & a/p suppiah	ORG
gujaf-289	218	3	k.	PERSON
gujaf-289	218	4	2020	DATE
gujaf-289	221	1	m. j., & sarens	PERSON
gujaf-289	221	2	2011	DATE
gujaf-289	222	1	19	CARDINAL
gujaf-289	223	1	international journal of accounting	ORG
gujaf-289	224	1	abdullah	PERSON
gujaf-289	224	2	r.	PERSON
gujaf-289	224	3	2014	DATE
gujaf-289	226	1	malaysia	GPE
gujaf-289	227	1	adekoya	GPE
gujaf-289	227	2	a. c.	PERSON
gujaf-289	227	3	oboh	GPE
gujaf-289	227	4	c. s.	GPE
gujaf-289	227	5	2020	DATE
gujaf-289	228	1	nigeria	GPE
gujaf-289	229	1	6(6	CARDINAL
gujaf-289	230	1	ahmad	PERSON
gujaf-289	230	2	h.	PERSON
gujaf-289	230	3	othman	GPE
gujaf-289	230	4	r.	NORP
gujaf-289	230	5	othman	GPE
gujaf-289	230	6	r., & jusoff	ORG
gujaf-289	230	7	k.	PERSON
gujaf-289	230	8	2009	DATE
gujaf-289	231	1	malaysian	NORP
gujaf-289	232	1	5(952	CARDINAL
gujaf-289	233	1	ahmi	PERSON
gujaf-289	233	2	a.	PERSON
gujaf-289	233	3	2016	DATE
gujaf-289	234	1	malaysian	NORP
gujaf-289	235	1	https://doi.org/10.15405/epsbs.2016.08.94 albrecht	PERSON
gujaf-289	235	2	w., howe	PERSON
gujaf-289	235	3	k., & schueler	ORG
gujaf-289	235	4	1988	DATE
gujaf-289	237	1	the institute of internal auditors research foundation	ORG
gujaf-289	238	1	ali	PERSON
gujaf-289	238	2	i.	PERSON
gujaf-289	238	3	qigui	GPE
gujaf-289	238	4	s.	PERSON
gujaf-289	238	5	s., & shah, a. (2018	ORG
gujaf-289	239	1	pakistan	GPE
gujaf-289	240	1	european journal of business and management www.iiste.org gusau journal of accounting	ORG
gujaf-289	240	2	5	CARDINAL
gujaf-289	240	3	1, april	DATE
gujaf-289	240	4	2024 342 issn	DATE
gujaf-289	241	1	m., & aziz	ORG
gujaf-289	241	2	k. a.	PERSON
gujaf-289	241	3	2017	CARDINAL
gujaf-289	243	1	asian journal of accounting	ORG
gujaf-289	244	1	m., aziz	PERSON
gujaf-289	244	2	k. a.	PERSON
gujaf-289	244	3	mohammed	PERSON
gujaf-289	244	4	z. m.	PERSON
gujaf-289	244	5	2014	DATE
gujaf-289	246	1	december	DATE
gujaf-289	247	1	almahuzi	ORG
gujaf-289	247	2	a. s.	PERSON
gujaf-289	247	3	2020	DATE
gujaf-289	248	1	saudi	NORP
gujaf-289	248	2	arabian	NORP
gujaf-289	249	1	phd thesis	PERSON
gujaf-289	250	1	victoria university	ORG
gujaf-289	251	1	m. h.	PERSON
gujaf-289	251	2	m. o. s.	PERSON
gujaf-289	251	3	ali	PERSON
gujaf-289	251	4	b. j. a.	PERSON
gujaf-289	251	5	m. s.	PERSON
gujaf-289	251	6	2022	CARDINAL
gujaf-289	253	1	6(1	CARDINAL
gujaf-289	254	1	alzeban, a.	GPE
gujaf-289	254	2	d.	PERSON
gujaf-289	254	3	2014a	DATE
gujaf-289	255	1	saudi	NORP
gujaf-289	256	1	journal of international accounting	ORG
gujaf-289	256	2	23(2	CARDINAL
gujaf-289	257	1	a., & gwilliam	ORG
gujaf-289	257	2	d. (	GPE
gujaf-289	257	3	2014b	DATE
gujaf-289	258	1	journal of international accounting	ORG
gujaf-289	258	2	saudi	NORP
gujaf-289	259	1	journal of international accounting	ORG
gujaf-289	259	2	23	CARDINAL
gujaf-289	260	1	alzeban, a., & sawan	ORG
gujaf-289	260	2	n.	PERSON
gujaf-289	260	3	2015	DATE
gujaf-289	262	1	journal of international accounting	ORG
gujaf-289	262	2	24	CARDINAL
gujaf-289	263	1	m. (	PERSON
gujaf-289	263	2	2013	DATE
gujaf-289	264	1	italian	NORP
gujaf-289	265	1	93	CARDINAL
gujaf-289	266	1	arnold	PERSON
gujaf-289	266	2	benford	PERSON
gujaf-289	266	3	t.	GPE
gujaf-289	266	4	canada	GPE
gujaf-289	266	5	j., & sutton	ORG
gujaf-289	266	6	s. g.	PERSON
gujaf-289	266	7	2012	DATE
gujaf-289	268	1	ssrn electronic journal	ORG
gujaf-289	269	1	i., & farid	ORG
gujaf-289	269	2	n. f.	PERSON
gujaf-289	269	3	2021	CARDINAL
gujaf-289	270	1	teknologi	ORG
gujaf-289	270	2	informasi	GPE
gujaf-289	270	3	dan kompetensi terhadap	PERSON
gujaf-289	271	1	journal of gusau journal of accounting	ORG
gujaf-289	271	2	5	CARDINAL
gujaf-289	271	3	1, april	DATE
gujaf-289	271	4	2024 343	CARDINAL
gujaf-289	271	5	1(2	CARDINAL
gujaf-289	272	1	https://doi.org/10.29240/disclosure.v1i2.3684 bagranoff n. a.	PERSON
gujaf-289	272	2	2010	DATE
gujaf-289	275	1	john wiley	PERSON
gujaf-289	275	2	r. m.	PERSON
gujaf-289	275	3	d. a.	PERSON
gujaf-289	275	4	1986	DATE
gujaf-289	276	1	& kenny	PERSON
gujaf-289	276	2	1986	DATE
gujaf-289	277	1	51	CARDINAL
gujaf-289	277	2	bello	ORG
gujaf-289	277	3	s. m.	PERSON
gujaf-289	277	4	c. a.	GPE
gujaf-289	278	1	n. z. m.	PERSON
gujaf-289	278	2	2017	CARDINAL
gujaf-289	279	1	nigerian	NORP
gujaf-289	280	1	8(12	CARDINAL
gujaf-289	281	1	claudio cilli	PERSON
gujaf-289	281	2	ph.d	ORG
gujaf-289	281	3	cisa	ORG
gujaf-289	281	4	cia	ORG
gujaf-289	284	1	cohen, a., & sayag	PERSON
gujaf-289	284	2	2010	DATE
gujaf-289	285	1	israeli	NORP
gujaf-289	286	1	australian	NORP
gujaf-289	286	2	20(3	CARDINAL
gujaf-289	287	1	davis	PERSON
gujaf-289	287	2	j. r.	PERSON
gujaf-289	287	3	d. a.	PERSON
gujaf-289	287	4	haber	PERSON
gujaf-289	287	5	l. j., & bailik	PERSON
gujaf-289	287	6	d. (	ORG
gujaf-289	287	7	1997	DATE
gujaf-289	289	1	68(1	CARDINAL
gujaf-289	291	1	2015	CARDINAL
gujaf-289	293	1	12(2	DATE
gujaf-289	294	1	diamastuti	PERSON
gujaf-289	294	2	2017	CARDINAL
gujaf-289	295	1	deontologi dalam praktik etika	PERSON
gujaf-289	296	1	akuntansi xx	PERSON
gujaf-289	297	1	drogalas	PERSON
gujaf-289	297	2	t., & arampatzis	ORG
gujaf-289	297	3	2015	DATE
gujaf-289	298	1	greece	GPE
gujaf-289	299	1	journal of accounting	ORG
gujaf-289	301	1	i.	PERSON
gujaf-289	301	2	2011	DATE
gujaf-289	302	1	egyptian	NORP
gujaf-289	303	1	53(2	CARDINAL
gujaf-289	304	1	endaya	GPE
gujaf-289	304	2	k. a.	PERSON
gujaf-289	304	3	m. m.	PERSON
gujaf-289	304	4	2016	DATE
gujaf-289	306	1	32(2	CARDINAL
gujaf-289	308	1	francis	PERSON
gujaf-289	308	2	e. e., & florence	PERSON
gujaf-289	308	3	2021	CARDINAL
gujaf-289	310	1	united international journal for research & technology	ORG
gujaf-289	311	1	gusau journal of accounting	ORG
gujaf-289	311	2	5	CARDINAL
gujaf-289	311	3	1, april,	DATE
gujaf-289	311	4	2024 344	DATE
gujaf-289	311	5	m., wagener	ORG
gujaf-289	311	6	m., & wood	ORG
gujaf-289	311	7	d. a.	PERSON
gujaf-289	311	8	2021	CARDINAL
gujaf-289	312	1	covid-19	GPE
gujaf-289	313	1	ssrn electronic journal	ORG
gujaf-289	314	1	https://doi.org/10.2139/ssrn.3774050 fitrawansyah	PERSON
gujaf-289	314	2	2015	CARDINAL
gujaf-289	316	1	6(9	DATE
gujaf-289	317	1	gansberghe	PERSON
gujaf-289	317	2	& nordin	PERSON
gujaf-289	317	3	c. (2005	GPE
gujaf-289	318	1	nairobi	GPE
gujaf-289	318	2	kenya	GPE
gujaf-289	319	1	62(4	CARDINAL
gujaf-289	320	1	gaosong	PERSON
gujaf-289	320	2	q., & leping	ORG
gujaf-289	320	3	2021	CARDINAL
gujaf-289	323	1	https://doi.org/10.1016/j.micpro.2021.104046	DATE
gujaf-289	323	2	b. a. a.	PERSON
gujaf-289	323	3	kamardin	PERSON
gujaf-289	323	4	a. a.	PERSON
gujaf-289	323	5	2020	DATE
gujaf-289	325	1	meditari accountancy research	ORG
gujaf-289	325	2	28(6	CARDINAL
gujaf-289	326	1	https://doi.org/10.1108/medar-02-20200713 gramling	PERSON
gujaf-289	326	2	a. a.	PERSON
gujaf-289	326	3	maletta	GPE
gujaf-289	326	4	m. j.	PERSON
gujaf-289	326	5	schneider, a., & church	ORG
gujaf-289	326	6	b. k.	PERSON
gujaf-289	326	7	2004	DATE
gujaf-289	328	1	23	CARDINAL
gujaf-289	329	1	2017	CARDINAL
gujaf-289	330	1	pls	NORP
gujaf-289	331	1	thousand	CARDINAL
gujaf-289	334	1	2017	CARDINAL
gujaf-289	335	1	pls	NORP
gujaf-289	336	1	j. f.	PERSON
gujaf-289	336	2	w. c.	PERSON
gujaf-289	336	3	babin	ORG
gujaf-289	336	4	b. j.	PERSON
gujaf-289	336	5	anderson	PERSON
gujaf-289	336	6	r. e.	PERSON
gujaf-289	336	7	2006	DATE
gujaf-289	337	1	6th	ORDINAL
gujaf-289	339	1	j. f.	PERSON
gujaf-289	339	2	w. c.	PERSON
gujaf-289	339	3	babin	ORG
gujaf-289	339	4	b. j.	PERSON
gujaf-289	339	5	anderson	PERSON
gujaf-289	339	6	r. e.	PERSON
gujaf-289	339	7	2010	DATE
gujaf-289	342	1	j. f.	PERSON
gujaf-289	342	2	ringle	ORG
gujaf-289	342	3	c. m.	PERSON
gujaf-289	342	4	m.	PERSON
gujaf-289	342	5	2013	DATE
gujaf-289	344	1	46(1-2	CARDINAL
gujaf-289	345	1	s. s.	PERSON
gujaf-289	345	2	obeid, n., & garbou	PERSON
gujaf-289	345	3	a.	PERSON
gujaf-289	345	4	2016	CARDINAL
gujaf-289	346	1	uae	GPE
gujaf-289	346	2	31(6–7	CARDINAL
gujaf-289	347	1	https://doi.org/10.1108/maj02-2015-1163	GPE
gujaf-289	348	1	natchkova	NORP
gujaf-289	348	2	m.	PERSON
gujaf-289	348	3	2019	DATE
gujaf-289	350	1	34(5	DATE
gujaf-289	351	1	gusau journal of accounting	ORG
gujaf-289	351	2	5	CARDINAL
gujaf-289	351	3	1, april	DATE
gujaf-289	351	4	2024 345	DATE
gujaf-289	352	1	2010	DATE
gujaf-289	356	1	jensen	PERSON
gujaf-289	356	2	m. c.	PERSON
gujaf-289	356	3	w. h.	PERSON
gujaf-289	356	4	1976	DATE
gujaf-289	358	1	journal of financial economics	ORG
gujaf-289	358	2	3(4	CARDINAL
gujaf-289	359	1	https://doi.org/10.1016/0304-405x(76)90026-x joshi	PERSON
gujaf-289	359	2	p. l.	PERSON
gujaf-289	359	3	2021	CARDINAL
gujaf-289	360	1	india	GPE
gujaf-289	361	1	indian journal of commerce & management	ORG
gujaf-289	361	2	xii(2	ORG
gujaf-289	362	1	jurchescu	GPE
gujaf-289	362	2	m., & lesconi-frumusanu	ORG
gujaf-289	363	1	2010	DATE
gujaf-289	365	1	the university of petrosani	ORG
gujaf-289	366	1	kelly	PERSON
gujaf-289	366	2	k. c.	PERSON
gujaf-289	366	3	2021	CARDINAL
gujaf-289	367	1	nigeria	GPE
gujaf-289	368	1	nigerian journal of management sciences	ORG
gujaf-289	368	2	22(1	TIME
gujaf-289	369	1	khairunnisa,	PERSON
gujaf-289	369	2	a. h.	PERSON
gujaf-289	369	3	ningrum	PERSON
gujaf-289	369	4	j. w.	PERSON
gujaf-289	369	5	huda	ORG
gujaf-289	369	6	n., & rini	ORG
gujaf-289	369	7	2020	DATE
gujaf-289	370	1	dan kepercayaan	PERSON
gujaf-289	370	2	terhadap keputusan	PERSON
gujaf-289	370	3	zakat dan donasi melalui tokopedia	PERSON
gujaf-289	371	1	ekonomi islam	ORG
gujaf-289	371	2	6(2	CARDINAL
gujaf-289	372	1	https://doi.org/10.29040/jiei.v6i2.761 lee	PERSON
gujaf-289	372	2	s.	PERSON
gujaf-289	372	3	lee	PERSON
gujaf-289	372	4	lee	PERSON
gujaf-289	372	5	s.	PERSON
gujaf-289	372	6	islam	NORP
gujaf-289	372	7	s. m. s.	PERSON
gujaf-289	372	8	kim	PERSON
gujaf-289	372	9	islam	NORP
gujaf-289	372	10	s. m.	PERSON
gujaf-289	372	11	kim	PERSON
gujaf-289	372	12	j., ibrahim	PERSON
gujaf-289	372	13	k. m.	PERSON
gujaf-289	372	14	khan	GPE
gujaf-289	372	15	s.	GPE
gujaf-289	372	16	khan	GPE
gujaf-289	372	17	i. m.	PERSON
gujaf-289	372	18	yassin	PERSON
gujaf-289	372	19	k. m.	PERSON
gujaf-289	372	20	hurrelmann	PERSON
gujaf-289	372	21	k.	PERSON
gujaf-289	372	22	r.	NORP
gujaf-289	372	23	spiegel	ORG
gujaf-289	372	24	p. b.	PERSON
gujaf-289	372	25	2018	DATE
gujaf-289	374	1	12(1	CARDINAL
gujaf-289	375	1	manoharan	GPE
gujaf-289	375	2	a., & melitski	ORG
gujaf-289	375	3	j.	PERSON
gujaf-289	375	4	2019	DATE
gujaf-289	377	1	august 2006	DATE
gujaf-289	378	1	mihret	GPE
gujaf-289	378	2	d. g.	PERSON
gujaf-289	378	3	a. w.	PERSON
gujaf-289	378	4	2007	DATE
gujaf-289	379	1	ethiopian	NORP
gujaf-289	380	1	22(5	CARDINAL
gujaf-289	381	1	nazri	GPE
gujaf-289	381	2	s. n. f. s. m.	PERSON
gujaf-289	381	3	m. i. a.	PERSON
gujaf-289	381	4	& zolkifli	ORG
gujaf-289	381	5	s.	PERSON
gujaf-289	381	6	2019	DATE
gujaf-289	383	1	international journal of financial research	ORG
gujaf-289	383	2	10(3	CARDINAL
gujaf-289	384	1	https://doi.org/10.5430/ijfr.v10n3p337 nour	PERSON
gujaf-289	384	2	a. n. i.	PERSON
gujaf-289	384	3	k. m.	PERSON
gujaf-289	384	4	2023	CARDINAL
gujaf-289	385	1	the palestine stock exchange	ORG
gujaf-289	385	2	covid-19 gusau journal of accounting	ORG
gujaf-289	385	3	5	CARDINAL
gujaf-289	385	4	1, april	DATE
gujaf-289	385	5	2024	CARDINAL
gujaf-289	385	6	346	CARDINAL
gujaf-289	386	1	495	CARDINAL
gujaf-289	388	1	a.	PERSON
gujaf-289	388	2	2021	CARDINAL
gujaf-289	389	1	turkish	NORP
gujaf-289	389	2	ege akademik	PERSON
gujaf-289	390	1	g. e.	PERSON
gujaf-289	390	2	enyi	GPE
gujaf-289	390	3	e. p., & dada	PERSON
gujaf-289	390	4	s. o.	PERSON
gujaf-289	390	5	2019	CARDINAL
gujaf-289	392	1	4(february	CARDINAL
gujaf-289	393	1	popoola	ORG
gujaf-289	393	2	o. m. j. (	PERSON
gujaf-289	393	3	2017	CARDINAL
gujaf-289	394	1	second	ORDINAL
gujaf-289	394	2	indian pacific journal of accounting	ORG
gujaf-289	395	1	indian-pacific journal	ORG
gujaf-289	395	2	1(2	CARDINAL
gujaf-289	396	1	d. f.	PERSON
gujaf-289	396	2	n. y., & wood	ORG
gujaf-289	396	3	d. a.	GPE
gujaf-289	396	4	2011	DATE
gujaf-289	398	1	23(2	CARDINAL
gujaf-289	399	1	roussy	PERSON
gujaf-289	399	2	m., barbe	PERSON
gujaf-289	399	3	s.	PERSON
gujaf-289	399	4	2020	DATE
gujaf-289	402	1	2016	CARDINAL
gujaf-289	403	1	iran	GPE
gujaf-289	404	1	european	NORP
gujaf-289	404	2	8(2	CARDINAL
gujaf-289	405	1	https://doi.org/10.5539/res.v8n2p224 santosa	PERSON
gujaf-289	405	2	m. h.	PERSON
gujaf-289	405	3	m. s.	PERSON
gujaf-289	405	4	eriyatno, & andati	ORG
gujaf-289	405	5	t.	GPE
gujaf-289	405	6	2016	CARDINAL
gujaf-289	407	1	6(2	CARDINAL
gujaf-289	408	1	https://doi.org/10.18517/ijaseit.6.2.709 seay	PERSON
gujaf-289	408	2	s. s.	PERSON
gujaf-289	408	3	2015	CARDINAL
gujaf-289	411	1	sekaran	PERSON
gujaf-289	411	2	u., & bougie	ORG
gujaf-289	411	3	r.	NORP
gujaf-289	411	4	2016	CARDINAL
gujaf-289	412	1	seventh	ORDINAL
gujaf-289	413	1	john wlley & sons	ORG
gujaf-289	415	1	shahimi, s.	PERSON
gujaf-289	415	2	n., & zulkifli	ORG
gujaf-289	415	3	2016	DATE
gujaf-289	416	1	malaysian	NORP
gujaf-289	417	1	international journal of management excellence	ORG
gujaf-289	417	2	7(1	DATE
gujaf-289	418	1	spink	ORG
gujaf-289	418	2	j., elliott	ORG
gujaf-289	418	3	c., dean	PERSON
gujaf-289	418	4	m., & speier-pero	ORG
gujaf-289	418	5	2019	DATE
gujaf-289	420	1	3(1	CARDINAL
gujaf-289	421	1	s., & ozkan	ORG
gujaf-289	421	2	2020	DATE
gujaf-289	422	1	gusau journal of accounting	ORG
gujaf-289	422	2	5	CARDINAL
gujaf-289	422	3	1, april	DATE
gujaf-289	422	4	2024 347	CARDINAL
gujaf-289	423	1	35	CARDINAL
gujaf-289	423	2	2	CARDINAL
gujaf-289	424	1	m., & andrikopoulos	ORG
gujaf-289	424	2	2020	DATE
gujaf-289	426	1	bingley	ORG
gujaf-289	426	2	20(1	CARDINAL
gujaf-289	427	1	j. g.	PERSON
gujaf-289	427	2	r. a.	PERSON
gujaf-289	427	3	2019	DATE