id	sid	eid	entity	type
gujaf-30	1	1	gusau journal of accounting	ORG
gujaf-30	1	2	1	CARDINAL
gujaf-30	1	3	2	CARDINAL
gujaf-30	1	4	october	DATE
gujaf-30	1	5	2020	DATE
gujaf-30	1	6	2756-665x	CARDINAL
gujaf-30	1	7	social sciences	ORG
gujaf-30	1	8	federal university gusau	ORG
gujaf-30	1	9	zamfara state	GPE
gujaf-30	1	10	nigeria gusau journal of accounting	ORG
gujaf-30	2	1	2, october,	DATE
gujaf-30	2	2	2020 1	DATE
gujaf-30	2	3	nigeria	GPE
gujaf-30	2	4	munir aliyu saleh department of accounting federal university	PERSON
gujaf-30	2	5	nigeria	GPE
gujaf-30	4	1	abubakar abubakar	PERSON
gujaf-30	4	2	department of accounting federal university of kashere-nigeria	ORG
gujaf-30	5	1	shehu usman hassan phd	PERSON
gujaf-30	5	2	kasherenigeria	PERSON
gujaf-30	5	3	dmbs	ORG
gujaf-30	5	4	nigeria	GPE
gujaf-30	7	1	the nigerian stock exchange	ORG
gujaf-30	8	1	10	CARDINAL
gujaf-30	8	2	nigeria	GPE
gujaf-30	11	1	firstly	ORDINAL
gujaf-30	12	1	secondly	ORDINAL
gujaf-30	13	1	thirdly	ORDINAL
gujaf-30	14	1	fourthly	ORDINAL
gujaf-30	17	1	nigeria	GPE
gujaf-30	17	2	mailto:salehmuniraliyu@gmail.com	ORG
gujaf-30	17	3	mailto:abubakarabubakar2020@gmail.com mailto:shehu.hassan@fukashere.edu.ng mailto:shehu.hassanus.usman@gmail.com gusau journal of accounting and	PRODUCT
gujaf-30	18	1	2, october	DATE
gujaf-30	18	2	2020	DATE
gujaf-30	18	3	2 1	DATE
gujaf-30	19	1	2012	DATE
gujaf-30	27	1	1980	DATE
gujaf-30	30	1	nigeria	GPE
gujaf-30	32	1	2, october,	DATE
gujaf-30	32	2	3	CARDINAL
gujaf-30	34	1	nigeria	GPE
gujaf-30	35	1	nigeria	GPE
gujaf-30	36	1	urhoghide & izedonmi	ORG
gujaf-30	36	2	2015	DATE
gujaf-30	36	3	2019	DATE
gujaf-30	37	1	nigeria	GPE
gujaf-30	38	1	hasan	PERSON
gujaf-30	38	2	2017	DATE
gujaf-30	38	3	immanuel & nur	ORG
gujaf-30	38	4	2014	DATE
gujaf-30	39	1	nigeria	GPE
gujaf-30	40	1	aronmwan & okafor	ORG
gujaf-30	40	2	2014	DATE
gujaf-30	40	3	fatematuz-zohra	ORG
gujaf-30	40	4	2019	DATE
gujaf-30	41	1	nigeria	GPE
gujaf-30	42	1	santhosh &	ORG
gujaf-30	42	2	2020	DATE
gujaf-30	42	3	indira & mutiara (	ORG
gujaf-30	42	4	2018	DATE
gujaf-30	43	1	nigeria	GPE
gujaf-30	45	1	uk	GPE
gujaf-30	45	2	arabic	NORP
gujaf-30	47	1	nigeria	GPE
gujaf-30	48	1	i.	PERSON
gujaf-30	48	2	nigeria	GPE
gujaf-30	49	1	nigeria	GPE
gujaf-30	50	1	nigeria	GPE
gujaf-30	51	1	gusau journal of accounting	ORG
gujaf-30	52	1	2, october,	DATE
gujaf-30	52	2	2020 4 vi	DATE
gujaf-30	52	3	nigeria	GPE
gujaf-30	53	1	one	CARDINAL
gujaf-30	54	1	nigeria	GPE
gujaf-30	54	2	6 years	DATE
gujaf-30	56	1	2	CARDINAL
gujaf-30	57	1	two	CARDINAL
gujaf-30	60	1	two	CARDINAL
gujaf-30	61	1	one	CARDINAL
gujaf-30	61	2	first	ORDINAL
gujaf-30	61	3	1980	DATE
gujaf-30	62	1	firstly	ORDINAL
gujaf-30	64	1	simunic	ORG
gujaf-30	64	2	1980	DATE
gujaf-30	65	1	1994	DATE
gujaf-30	66	1	aronmwan & okafor	ORG
gujaf-30	66	2	2014	DATE
gujaf-30	66	3	haque et al 2019	PERSON
gujaf-30	66	4	2012	DATE
gujaf-30	66	5	2019	DATE
gujaf-30	68	1	2017	CARDINAL
gujaf-30	68	2	2016	CARDINAL
gujaf-30	69	1	gusau journal of accounting	ORG
gujaf-30	70	1	2, october,	DATE
gujaf-30	70	2	2020 5	DATE
gujaf-30	70	3	2014	DATE
gujaf-30	70	4	afroze & fatema-tuzzohra	ORG
gujaf-30	70	5	2019	DATE
gujaf-30	74	1	ahmed & goyal	ORG
gujaf-30	74	2	2005	DATE
gujaf-30	74	3	2019	DATE
gujaf-30	74	4	yisa & abdullahi	ORG
gujaf-30	74	5	2020	DATE
gujaf-30	75	1	olutokunbo, yisa & abdullahi	ORG
gujaf-30	75	2	2020	DATE
gujaf-30	75	3	nigerian	NORP
gujaf-30	77	1	indira & mutiara (	ORG
gujaf-30	77	2	2018	DATE
gujaf-30	80	1	2019	DATE
gujaf-30	80	2	fiscal year end date	DATE
gujaf-30	81	1	brazil	GPE
gujaf-30	81	2	2015	DATE
gujaf-30	82	1	brazil	GPE
gujaf-30	83	1	2018	DATE
gujaf-30	84	1	2.1.1	CARDINAL
gujaf-30	85	1	the relationship gusau journal of accounting	ORG
gujaf-30	86	1	2, october,	DATE
gujaf-30	86	2	2020 6	DATE
gujaf-30	87	1	santhosh & ganesh	ORG
gujaf-30	87	2	2020	DATE
gujaf-30	88	1	chan et al	PERSON
gujaf-30	88	2	1993	DATE
gujaf-30	91	1	2020	DATE
gujaf-30	91	2	urhoghide & izedonmi	ORG
gujaf-30	91	3	2015	DATE
gujaf-30	91	4	santhosh &	ORG
gujaf-30	91	5	2020	DATE
gujaf-30	92	1	aronmwan & okafor	ORG
gujaf-30	92	2	2014	DATE
gujaf-30	92	3	2019	DATE
gujaf-30	92	4	indira & mutiara (	ORG
gujaf-30	92	5	2018	DATE
gujaf-30	94	1	urhoghide & izedonmi	ORG
gujaf-30	94	2	2015	DATE
gujaf-30	94	3	santhosh & ganesh	ORG
gujaf-30	94	4	2020	DATE
gujaf-30	94	5	2019	DATE
gujaf-30	94	6	indira & mutiara,	ORG
gujaf-30	94	7	2018	DATE
gujaf-30	95	1	2.1.2	CARDINAL
gujaf-30	100	1	2019	DATE
gujaf-30	100	2	u.s.	GPE
gujaf-30	100	3	annual	DATE
gujaf-30	102	1	indira & mutiara (	ORG
gujaf-30	102	2	2018	DATE
gujaf-30	102	3	2019	DATE
gujaf-30	102	4	hasan	PERSON
gujaf-30	102	5	2017	CARDINAL
gujaf-30	102	6	immanuel & nur	ORG
gujaf-30	102	7	2014	DATE
gujaf-30	102	8	hassan & naser	ORG
gujaf-30	102	9	2013	DATE
gujaf-30	102	10	gusau journal of accounting	ORG
gujaf-30	103	1	2, october,	DATE
gujaf-30	103	2	7	CARDINAL
gujaf-30	104	1	nigeria	GPE
gujaf-30	104	2	2.1.3	CARDINAL
gujaf-30	106	1	hours	TIME
gujaf-30	107	1	munro	ORG
gujaf-30	107	2	2017	CARDINAL
gujaf-30	109	1	1980	DATE
gujaf-30	112	1	2019	DATE
gujaf-30	112	2	aronmwan & okafor	ORG
gujaf-30	112	3	2014	DATE
gujaf-30	112	4	izedonmi	PERSON
gujaf-30	112	5	2015	DATE
gujaf-30	114	1	nigeria	GPE
gujaf-30	114	2	2.1.4	CARDINAL
gujaf-30	115	1	1980	DATE
gujaf-30	115	2	sun & liu	ORG
gujaf-30	115	3	2011	DATE
gujaf-30	115	4	indira & mutiara,	ORG
gujaf-30	115	5	2018	DATE
gujaf-30	115	6	olutokunbo, yisa & abdullahi	ORG
gujaf-30	115	7	2020	DATE
gujaf-30	117	1	gusau journal of accounting	ORG
gujaf-30	118	1	2, october,	DATE
gujaf-30	118	2	2020 8	DATE
gujaf-30	121	1	aronmwan & okafor	ORG
gujaf-30	121	2	2014	DATE
gujaf-30	123	1	1980	DATE
gujaf-30	125	1	nigeria	GPE
gujaf-30	127	1	jensen	PERSON
gujaf-30	127	2	mecklin	ORG
gujaf-30	127	3	1976	DATE
gujaf-30	129	1	jensen mecklin	PERSON
gujaf-30	129	2	1976	DATE
gujaf-30	132	1	2012	DATE
gujaf-30	133	1	gusau journal of accounting	ORG
gujaf-30	134	1	2, october,	DATE
gujaf-30	134	2	2020 9	DATE
gujaf-30	135	1	3	CARDINAL
gujaf-30	136	1	the nigerian stock exchange	ORG
gujaf-30	136	2	2019	DATE
gujaf-30	137	1	10	CARDINAL
gujaf-30	137	2	15	CARDINAL
gujaf-30	137	3	nigeria	GPE
gujaf-30	137	4	the period of 2014	DATE
gujaf-30	137	5	2019	DATE
gujaf-30	141	1	11	CARDINAL
gujaf-30	145	1	1	CARDINAL
gujaf-30	145	2	yisa & abdullahi	ORG
gujaf-30	145	3	2020	DATE
gujaf-30	145	4	hassan	PERSON
gujaf-30	145	5	2014	DATE
gujaf-30	145	6	2019	DATE
gujaf-30	145	7	2015	DATE
gujaf-30	145	8	2019	DATE
gujaf-30	145	9	2020	DATE
gujaf-30	146	1	2, october,	DATE
gujaf-30	146	2	10	CARDINAL
gujaf-30	151	1	4	CARDINAL
gujaf-30	153	1	2	CARDINAL
gujaf-30	153	2	audf prof compl audsz	PERSON
gujaf-30	154	1	134.0972	CARDINAL
gujaf-30	154	2	5.4746	MONEY
gujaf-30	154	3	7.7011	ORG
gujaf-30	155	1	54.9371	CARDINAL
gujaf-30	155	2	21.8451 226.0932	QUANTITY
gujaf-30	155	3	46.001	CARDINAL
gujaf-30	156	1	145.010 5.6375	CARDINAL
gujaf-30	156	2	391.010	CARDINAL
gujaf-30	156	3	1.8174 7.2124 0.9556	MONEY
gujaf-30	156	4	4.0921	CARDINAL
gujaf-30	156	5	10.0468	CARDINAL
gujaf-30	156	6	19.9914	CARDINAL
gujaf-30	156	7	11	CARDINAL
gujaf-30	156	8	outputs gusau journal of accounting	ORG
gujaf-30	157	1	2, october,	DATE
gujaf-30	157	2	2020 11	DATE
gujaf-30	157	3	1	CARDINAL
gujaf-30	157	4	nigerian	NORP
gujaf-30	157	5	134.0972	CARDINAL
gujaf-30	157	6	54.9371	CARDINAL
gujaf-30	157	7	46	CARDINAL
gujaf-30	157	8	391	CARDINAL
gujaf-30	158	1	134.09	CARDINAL
gujaf-30	158	2	391	CARDINAL
gujaf-30	158	3	54.937	CARDINAL
gujaf-30	160	1	10.0468	CARDINAL
gujaf-30	161	1	1.8174	CARDINAL
gujaf-30	162	1	5.4746	CARDINAL
gujaf-30	162	2	21.845	CARDINAL
gujaf-30	162	3	197.52	CARDINAL
gujaf-30	164	1	7.2124	CARDINAL
gujaf-30	165	1	57.6095	CARDINAL
gujaf-30	166	1	371.86	CARDINAL
gujaf-30	166	2	226.09	CARDINAL
gujaf-30	166	3	145	CARDINAL
gujaf-30	166	4	880	CARDINAL
gujaf-30	168	1	2.6087	CARDINAL
gujaf-30	169	1	0.9556	CARDINAL
gujaf-30	170	1	7.7011	CARDINAL
gujaf-30	170	2	1.2834	CARDINAL
gujaf-30	170	3	5.6375	CARDINAL
gujaf-30	170	4	9.3276	ORG
gujaf-30	171	1	10.204	CARDINAL
gujaf-30	171	2	37.9395	CARDINAL
gujaf-30	171	3	255.0311	CARDINAL
gujaf-30	171	4	3	CARDINAL
gujaf-30	171	5	audf prof compl	PERSON
gujaf-30	171	6	1.0000	CARDINAL
gujaf-30	171	7	0.2696	CARDINAL
gujaf-30	171	8	0.0157	CARDINAL
gujaf-30	171	9	0.0892	CARDINAL
gujaf-30	171	10	1.0000	CARDINAL
gujaf-30	171	11	0.2669	MONEY
gujaf-30	171	12	0.1294	CARDINAL
gujaf-30	171	13	1.0000	CARDINAL
gujaf-30	171	14	0.1621	MONEY
gujaf-30	171	15	0.0878	CARDINAL
gujaf-30	171	16	0.3100	CARDINAL
gujaf-30	171	17	1.0000	CARDINAL
gujaf-30	171	18	11	CARDINAL
gujaf-30	171	19	outputs gusau journal of accounting	ORG
gujaf-30	172	1	2, october,	DATE
gujaf-30	172	2	2020 12	DATE
gujaf-30	172	3	2	CARDINAL
gujaf-30	175	1	1.0	CARDINAL
gujaf-30	175	2	1.0	CARDINAL
gujaf-30	175	3	appendix	NORP
gujaf-30	176	1	4	CARDINAL
gujaf-30	176	2	227.9551	CARDINAL
gujaf-30	176	3	4.97	MONEY
gujaf-30	176	4	1.10	CARDINAL
gujaf-30	177	1	0.865 0.9513	MONEY
gujaf-30	177	2	1.05	MONEY
gujaf-30	177	3	0.8828 1.31	CARDINAL
gujaf-30	177	4	6.24	CARDINAL
gujaf-30	177	5	0.0125	CARDINAL
gujaf-30	177	6	0.0376	CARDINAL
gujaf-30	177	7	2.91	CARDINAL
gujaf-30	177	8	0.0284	CARDINAL
gujaf-30	177	9	11	CARDINAL
gujaf-30	177	10	3	CARDINAL
gujaf-30	177	11	cook-weisberg	PERSON
gujaf-30	177	12	6.24	CARDINAL
gujaf-30	177	13	0.0125	CARDINAL
gujaf-30	179	1	audf	PERSON
gujaf-30	179	2	dmbs	ORG
gujaf-30	179	3	nigeria	GPE
gujaf-30	179	4	3	CARDINAL
gujaf-30	179	5	dmbs	ORG
gujaf-30	179	6	nigeria	GPE
gujaf-30	180	1	0.573	CARDINAL
gujaf-30	180	2	10%	PERCENT
gujaf-30	182	1	first	ORDINAL
gujaf-30	183	1	yisa & abdullahi	ORG
gujaf-30	183	2	2020	DATE
gujaf-30	183	3	santhosh &	ORG
gujaf-30	183	4	2020	DATE
gujaf-30	183	5	2014	DATE
gujaf-30	184	1	gusau journal of accounting	ORG
gujaf-30	185	1	2, october,	DATE
gujaf-30	185	2	2020 13	DATE
gujaf-30	185	3	dmbs	ORG
gujaf-30	185	4	nigeria	GPE
gujaf-30	186	1	0.17	CARDINAL
gujaf-30	187	1	dmbs	ORG
gujaf-30	187	2	nigeria	GPE
gujaf-30	190	1	second	ORDINAL
gujaf-30	191	1	ahmed	PERSON
gujaf-30	191	2	2005	DATE
gujaf-30	191	3	1980	DATE
gujaf-30	191	4	2015	DATE
gujaf-30	191	5	aronmwan & okafor	ORG
gujaf-30	191	6	2014	DATE
gujaf-30	191	7	2019	DATE
gujaf-30	191	8	yisa & abdullahi	ORG
gujaf-30	191	9	2020	DATE
gujaf-30	192	1	0.027	CARDINAL
gujaf-30	193	1	1980	DATE
gujaf-30	194	1	2019	DATE
gujaf-30	194	2	yisa & abdullahi	ORG
gujaf-30	194	3	2020	DATE
gujaf-30	194	4	aronmwan & okafor	ORG
gujaf-30	194	5	2014	DATE
gujaf-30	196	1	nigeria	GPE
gujaf-30	197	1	a given financial year	DATE
gujaf-30	198	1	2019	DATE
gujaf-30	198	2	santhosh &	ORG
gujaf-30	198	3	2020	DATE
gujaf-30	198	4	2015	CARDINAL
gujaf-30	198	5	indira & mutiara (	ORG
gujaf-30	198	6	2018	DATE
gujaf-30	199	1	fourth	ORDINAL
gujaf-30	199	2	nigeria	GPE
gujaf-30	200	1	0.13	CARDINAL
gujaf-30	202	1	2, october,	DATE
gujaf-30	202	2	14	CARDINAL
gujaf-30	202	3	13%	PERCENT
gujaf-30	202	4	nigeria	GPE
gujaf-30	203	1	2.61	CARDINAL
gujaf-30	203	2	5%	PERCENT
gujaf-30	208	1	5	CARDINAL
gujaf-30	208	2	12	CARDINAL
gujaf-30	208	3	nigerian	NORP
gujaf-30	209	1	nigeria	GPE
gujaf-30	210	1	nigeria	GPE
gujaf-30	212	1	nigeria	GPE
gujaf-30	214	1	dmbs	ORG
gujaf-30	214	2	nigeria	GPE
gujaf-30	215	1	ahmed, k. & goyal	ORG
gujaf-30	215	2	m.k.	GPE
gujaf-30	215	3	2005	DATE
gujaf-30	217	1	9	CARDINAL
gujaf-30	217	2	103–116	CARDINAL
gujaf-30	218	1	gusau journal of accounting	ORG
gujaf-30	219	1	2, october,	DATE
gujaf-30	219	2	15	CARDINAL
gujaf-30	219	3	2016	CARDINAL
gujaf-30	220	1	nigeria	GPE
gujaf-30	221	1	phd dissertation	PERSON
gujaf-30	222	1	aronmwan	PERSON
gujaf-30	222	2	e. j. & okafor c. a.	ORG
gujaf-30	222	3	2014	DATE
gujaf-30	223	1	nigerian	NORP
gujaf-30	224	1	http://ssrn.com/abstract=2642727	PRODUCT
gujaf-30	225	1	chan	ORG
gujaf-30	225	2	m., & gwilliam	ORG
gujaf-30	225	3	d.	GPE
gujaf-30	225	4	1993	DATE
gujaf-30	227	1	journal of business finance & accounting	ORG
gujaf-30	227	2	20(6	CARDINAL
gujaf-30	227	3	765	CARDINAL
gujaf-30	228	1	w. e., &	PERSON
gujaf-30	228	2	w. e.	PERSON
gujaf-30	228	3	2012	DATE
gujaf-30	229	1	january 2015	DATE
gujaf-30	230	1	haque	PERSON
gujaf-30	230	2	s. & fatema-tuz-zohra	ORG
gujaf-30	230	3	2019	DATE
gujaf-30	233	1	47	CARDINAL
gujaf-30	234	1	hasan	PERSON
gujaf-30	234	2	2017	CARDINAL
gujaf-30	235	1	kompleksitas	PERSON
gujaf-30	235	2	profitabilitas klien	PERSON
gujaf-30	235	3	dan ukuran	PERSON
gujaf-30	235	4	kantor akuntan	ORG
gujaf-30	235	5	publik terhadap	PERSON
gujaf-30	236	1	publik jurnal	PERSON
gujaf-30	238	1	9	CARDINAL
gujaf-30	238	2	3, 214230	DATE
gujaf-30	239	1	hassan	PERSON
gujaf-30	240	1	m., & naser	ORG
gujaf-30	240	2	k.(2013	PERSON
gujaf-30	242	1	6(8	CARDINAL
gujaf-30	242	2	13	CARDINAL
gujaf-30	243	1	immanuel & nur	ORG
gujaf-30	243	2	e.a.y.	GPE
gujaf-30	243	3	2014	DATE
gujaf-30	244	1	yang mempengaruhi	PERSON
gujaf-30	244	2	pada perusahaan manufaktur yang terdaftar di bei tahun 20112013	PERSON
gujaf-30	245	1	diponegoro journal of accounting	ORG
gujaf-30	245	2	3	CARDINAL
gujaf-30	245	3	3	CARDINAL
gujaf-30	245	4	1-12	CARDINAL
gujaf-30	245	5	indira	GPE
gujaf-30	245	6	j. & mutiara	ORG
gujaf-30	245	7	s. w.	PERSON
gujaf-30	245	8	2018	DATE
gujaf-30	246	1	akuntansi	ORG
gujaf-30	247	1	10	CARDINAL
gujaf-30	249	1	2	CARDINAL
gujaf-30	250	1	136	CARDINAL
gujaf-30	251	1	jensen	PERSON
gujaf-30	251	2	m. c.	PERSON
gujaf-30	251	3	w. h.	PERSON
gujaf-30	251	4	1976	DATE
gujaf-30	253	1	journal of financial economics	ORG
gujaf-30	254	1	3(4	CARDINAL
gujaf-30	254	2	305–360	CARDINAL
gujaf-30	255	1	t. & mcdonald	ORG
gujaf-30	255	2	b.	PERSON
gujaf-30	255	3	2019	DATE
gujaf-30	256	1	69	CARDINAL
gujaf-30	257	1	ndukwe	PERSON
gujaf-30	257	2	2014	DATE
gujaf-30	258	1	nigeria	GPE
gujaf-30	259	1	managerial auditing journal	ORG
gujaf-30	259	2	26	CARDINAL
gujaf-30	259	3	4	CARDINAL
gujaf-30	259	4	300	CARDINAL
gujaf-30	259	5	t. & omokhudu	ORG
gujaf-30	259	6	o. o. o.	PERSON
gujaf-30	259	7	2018	DATE
gujaf-30	260	1	nigeria	GPE
gujaf-30	262	1	8	CARDINAL
gujaf-30	264	1	3	CARDINAL
gujaf-30	265	1	http://ssrn.com/abstract=2642727 gusau journal of accounting	ORG
gujaf-30	266	1	2, october,	DATE
gujaf-30	266	2	2020	DATE
gujaf-30	266	3	16	CARDINAL
gujaf-30	266	4	o. t.	PERSON
gujaf-30	266	5	a., & abdullahi	ORG
gujaf-30	266	6	j. s.	PERSON
gujaf-30	266	7	2020	DATE
gujaf-30	267	1	nigerian	NORP
gujaf-30	267	2	european journal of accounting	ORG
gujaf-30	267	3	8	CARDINAL
gujaf-30	269	1	78-97	CARDINAL
gujaf-30	269	2	e.	PERSON
gujaf-30	269	3	2019	DATE
gujaf-30	271	1	social sciences	ORG
gujaf-30	271	2	5	CARDINAL
gujaf-30	272	1	2	CARDINAL
gujaf-30	272	2	j. & stice	ORG
gujaf-30	272	3	j .d	PERSON
gujaf-30	273	1	1994	DATE
gujaf-30	277	1	69	CARDINAL
gujaf-30	278	1	639-656	CARDINAL
gujaf-30	279	1	santhosh, n. & ganesh	ORG
gujaf-30	279	2	r. s.	PERSON
gujaf-30	279	3	2020	DATE
gujaf-30	280	1	7	CARDINAL
gujaf-30	282	1	3	CARDINAL
gujaf-30	283	1	33	CARDINAL
gujaf-30	283	2	shiyi, s. & jeyaraj	ORG
gujaf-30	283	3	s. s.	PERSON
gujaf-30	283	4	2017	CARDINAL
gujaf-30	284	1	us	GPE
gujaf-30	285	1	european journal of accounting	ORG
gujaf-30	285	2	no.5	ORG
gujaf-30	285	3	pp.78-110	ORG
gujaf-30	286	1	simunic	ORG
gujaf-30	286	2	d. a.	PERSON
gujaf-30	286	3	1980	DATE
gujaf-30	288	1	journal of accounting research	ORG
gujaf-30	289	1	18(1	CARDINAL
gujaf-30	289	2	161–190	CARDINAL
gujaf-30	290	1	j.	PERSON
gujaf-30	290	2	munro	ORG
gujaf-30	290	3	l.	PERSON
gujaf-30	290	4	2007	DATE
gujaf-30	291	1	australian	NORP
gujaf-30	292	1	international journal of auditing	ORG
gujaf-30	294	1	1	CARDINAL
gujaf-30	294	2	51	CARDINAL
gujaf-30	294	3	69	DATE
gujaf-30	295	1	sun j. and liu	PERSON
gujaf-30	295	2	the institute of chartered accountants of nigeria	ORG
gujaf-30	295	3	47(4	CARDINAL
gujaf-30	295	4	27	CARDINAL
gujaf-30	295	5	r. o & izedonmi	ORG
gujaf-30	295	6	2015	CARDINAL
gujaf-30	296	1	nigeria	GPE
gujaf-30	296	2	international journal of business and	ORG
gujaf-30	296	3	5	CARDINAL
gujaf-30	298	1	48	CARDINAL
gujaf-30	299	1	b. l. c.	PERSON
gujaf-30	299	2	r. p. & glauco	ORG
gujaf-30	299	3	p. s.	PERSON
gujaf-30	299	4	2015	CARDINAL
gujaf-30	300	1	bm &fbovespa	ORG
gujaf-30	300	2	brazil	GPE
gujaf-30	301	1	usp	ORG
gujaf-30	301	2	são paulo	PERSON
gujaf-30	301	3	26	CARDINAL
gujaf-30	301	4	69	CARDINAL
gujaf-30	302	1	261-273	CARDINAL