id	sid	eid	entity	type
gujaf-326	1	1	gusau journal of accounting	ORG
gujaf-326	1	2	5	CARDINAL
gujaf-326	1	3	2, october	DATE
gujaf-326	1	4	2024	DATE
gujaf-326	2	1	5	CARDINAL
gujaf-326	2	2	2	CARDINAL
gujaf-326	2	3	october	DATE
gujaf-326	2	4	2024	CARDINAL
gujaf-326	2	5	2756-665x	CARDINAL
gujaf-326	2	6	social sciences	ORG
gujaf-326	2	7	federal university gusau	ORG
gujaf-326	2	8	zamfara state	GPE
gujaf-326	2	9	gusau journal of accounting	ORG
gujaf-326	2	10	5	CARDINAL
gujaf-326	2	11	2, october	DATE
gujaf-326	2	12	2024	CARDINAL
gujaf-326	2	13	5	CARDINAL
gujaf-326	2	14	2	CARDINAL
gujaf-326	2	15	october	DATE
gujaf-326	2	16	2024	CARDINAL
gujaf-326	2	17	2756-665x	CARDINAL
gujaf-326	2	18	social sciences	ORG
gujaf-326	2	19	federal university gusau	ORG
gujaf-326	2	20	zamfara state	GPE
gujaf-326	3	1	ahmadu bello university press limited	ORG
gujaf-326	3	2	zaria kaduna	PERSON
gujaf-326	3	3	nigeria	GPE
gujaf-326	4	1	08065949711	CARDINAL
gujaf-326	4	2	069-879121	CARDINAL
gujaf-326	5	1	mailto:abupress2013@gmail.com gusau journal of accounting	ORG
gujaf-326	5	2	5	CARDINAL
gujaf-326	5	3	2, october	DATE
gujaf-326	5	4	2024	CARDINAL
gujaf-326	5	5	shehu usman hassan department	PERSON
gujaf-326	6	1	muhammad mustapha	PERSON
gujaf-326	6	2	ahmadu bello university	ORG
gujaf-326	6	3	zaria	PERSON
gujaf-326	6	4	kaduna state	GPE
gujaf-326	7	1	umar farouk	PERSON
gujaf-326	7	2	federal university gusau	ORG
gujaf-326	7	3	zamfara state	GPE
gujaf-326	8	1	modu kumshe department of accounting	ORG
gujaf-326	8	2	university of maiduguri	ORG
gujaf-326	8	3	borno	GPE
gujaf-326	9	1	prof ugochukwu c. nzewi department of accounting	ORG
gujaf-326	9	2	paul university	ORG
gujaf-326	10	1	prof kabir tahir hamid	PERSON
gujaf-326	10	2	bayero university	ORG
gujaf-326	10	3	kano	ORG
gujaf-326	11	1	prof	PERSON
gujaf-326	12	1	ekoja b. ekoja department of accounting	ORG
gujaf-326	12	2	university of jos	ORG
gujaf-326	13	1	clifford ofurum department of accounting	ORG
gujaf-326	13	2	university of portharcourt	ORG
gujaf-326	15	1	ahmad bello dogarawa department of accounting	PERSON
gujaf-326	15	2	ahmadu bello university	ORG
gujaf-326	15	3	zaria	PERSON
gujaf-326	16	1	prof	PERSON
gujaf-326	17	1	yusuf	PERSON
gujaf-326	18	1	b. rahman	PERSON
gujaf-326	18	2	lagos state university	ORG
gujaf-326	20	1	suleiman a. s. aruwa	PERSON
gujaf-326	20	2	nasarawa state university	ORG
gujaf-326	20	3	keffi	GPE
gujaf-326	22	1	muhammad junaidu	PERSON
gujaf-326	22	2	kurawa department of accounting	ORG
gujaf-326	22	3	university kano	ORG
gujaf-326	24	1	muhammad habibu sabari department	PERSON
gujaf-326	24	2	ahmadu bello university	ORG
gujaf-326	24	3	zaria.	PERSON
gujaf-326	25	1	gusau journal of accounting	ORG
gujaf-326	25	2	5	CARDINAL
gujaf-326	25	3	2, october	DATE
gujaf-326	25	4	2024	CARDINAL
gujaf-326	26	1	okpanachi joshua department of accounting	ORG
gujaf-326	26	2	nigerian defence academy	ORG
gujaf-326	26	3	kaduna	GPE
gujaf-326	27	1	hassan ibrahim department	PERSON
gujaf-326	27	2	ibb university	ORG
gujaf-326	27	3	niger state	GPE
gujaf-326	28	1	prof	PERSON
gujaf-326	29	1	mary okwo department of accounting	ORG
gujaf-326	29	2	enugu state university of science and technology	ORG
gujaf-326	31	1	aminu isah department of accounting	ORG
gujaf-326	31	2	bayero university	ORG
gujaf-326	31	3	kano	ORG
gujaf-326	32	1	prof	PERSON
gujaf-326	33	1	ahmadu bello department of accounting	ORG
gujaf-326	33	2	ahmadu bello university	ORG
gujaf-326	33	3	zaria	PERSON
gujaf-326	34	1	prof	PERSON
gujaf-326	35	1	musa yelwa abubakar department	PERSON
gujaf-326	35	2	usmanu danfodiyo university	ORG
gujaf-326	35	3	sokoto state	ORG
gujaf-326	36	1	prof	ORG
gujaf-326	37	1	salisu abubakar department of accounting	ORG
gujaf-326	37	2	ahmadu bello university	ORG
gujaf-326	37	3	zaria	PERSON
gujaf-326	37	4	kaduna state	GPE
gujaf-326	38	1	prof	PERSON
gujaf-326	39	1	isaq alhaji samaila department of accounting	ORG
gujaf-326	39	2	bayero university	ORG
gujaf-326	40	1	prof	PERSON
gujaf-326	41	1	sunusi sa'ad ahmad department	PERSON
gujaf-326	41	2	dutse	GPE
gujaf-326	41	3	jigawa state	GPE
gujaf-326	43	1	onipeadebenege yahaya department of accounting	ORG
gujaf-326	43	2	nigerian defence academy	ORG
gujaf-326	43	3	kaduna state	GPE
gujaf-326	44	1	prof	PERSON
gujaf-326	45	1	saidu adamu department of accounting	ORG
gujaf-326	47	1	american university of nigeria	ORG
gujaf-326	47	2	yola	ORG
gujaf-326	48	1	prof	PERSON
gujaf-326	49	1	fatima	PERSON
gujaf-326	49	2	university of maiduguri	ORG
gujaf-326	49	3	borno	GPE
gujaf-326	50	1	dr.	PERSON
gujaf-326	50	2	nasiru a. ka’oje	PERSON
gujaf-326	50	3	usmanu danfodiyo university	ORG
gujaf-326	50	4	sokoto	PERSON
gujaf-326	51	1	aminu abdullahi department of accounting	ORG
gujaf-326	51	2	usmanu danfodiyo university sokoto	ORG
gujaf-326	52	1	gusau journal of accounting	ORG
gujaf-326	52	2	5	CARDINAL
gujaf-326	52	3	2, october	DATE
gujaf-326	52	4	2024	CARDINAL
gujaf-326	52	5	nasiru yunusa department	PERSON
gujaf-326	52	6	ahmadu bello university	ORG
gujaf-326	52	7	zaria	PERSON
gujaf-326	53	1	aisha	PERSON
gujaf-326	53	2	muhammad department	PERSON
gujaf-326	53	3	ahmadu bello university	ORG
gujaf-326	53	4	zaria	PERSON
gujaf-326	54	1	lawal muhammad	PERSON
gujaf-326	54	2	ahmadu bello university	ORG
gujaf-326	54	3	zaria	PERSON
gujaf-326	55	1	bashir umar farouk	PERSON
gujaf-326	55	2	federal university gusau	ORG
gujaf-326	55	3	zamfara state	GPE
gujaf-326	56	1	dr emmanuel omokhuale department	PERSON
gujaf-326	56	2	federal university gusau	ORG
gujaf-326	57	1	state advisory board	ORG
gujaf-326	58	1	kabiru isah	PERSON
gujaf-326	58	2	bayero university kano	ORG
gujaf-326	59	1	bashir	PERSON
gujaf-326	59	2	usmanu danfodiyo university sokoto	ORG
gujaf-326	59	3	sokoto state	ORG
gujaf-326	61	1	muhammad tanko	PERSON
gujaf-326	61	2	kaduna state university	ORG
gujaf-326	61	3	kaduna	GPE
gujaf-326	62	1	usmanu danfodiyo university sokoto	ORG
gujaf-326	62	2	sokoto state	ORG
gujaf-326	64	1	aliyu sulaiman kantudu	PERSON
gujaf-326	64	2	university kano	ORG
gujaf-326	65	1	yazid kabir ibrahim	PERSON
gujaf-326	65	2	federal university gusau	ORG
gujaf-326	65	3	zamfara state	GPE
gujaf-326	66	1	gusau journal of accounting	ORG
gujaf-326	66	2	5	CARDINAL
gujaf-326	66	3	2, october	DATE
gujaf-326	66	4	2024	CARDINAL
gujaf-326	66	5	gusau journal of accounting	ORG
gujaf-326	67	1	two	CARDINAL
gujaf-326	67	2	april and october annually	DATE
gujaf-326	68	1	the department of accounting	ORG
gujaf-326	68	2	social sciences	ORG
gujaf-326	68	3	federal university gusau	ORG
gujaf-326	68	4	zamfara state	GPE
gujaf-326	68	5	nigeria	GPE
gujaf-326	68	6	islamic finance	ORG
gujaf-326	68	7	islamic	NORP
gujaf-326	69	1	english	LANGUAGE
gujaf-326	70	1	more than 15	CARDINAL
gujaf-326	70	2	a4	ORG
gujaf-326	70	3	1.5	CARDINAL
gujaf-326	70	4	12	CARDINAL
gujaf-326	71	1	25 percent	PERCENT
gujaf-326	72	1	5000	CARDINAL
gujaf-326	72	2	more than 250	CARDINAL
gujaf-326	72	3	four	CARDINAL
gujaf-326	73	1	apa 7th	PRODUCT
gujaf-326	74	1	5	CARDINAL
gujaf-326	74	2	2, october	DATE
gujaf-326	74	3	2024	CARDINAL
gujaf-326	78	1	fcmb	PERSON
gujaf-326	78	2	7278465011	DATE
gujaf-326	78	3	gusau journal of accounting	ORG
gujaf-326	78	4	a.u	PERSON
gujaf-326	78	5	federal university gusau	ORG
gujaf-326	78	6	zamfara state	GPE
gujaf-326	80	1	+2348069393824	DATE
gujaf-326	80	2	http://www.gujaf.com.ng/ gusau journal of accounting	ORG
gujaf-326	80	3	5	CARDINAL
gujaf-326	80	4	2, october	DATE
gujaf-326	80	5	2024	CARDINAL
gujaf-326	80	6	nigeria	GPE
gujaf-326	80	7	two	CARDINAL
gujaf-326	80	8	joseph olorunfemi akande	PERSON
gujaf-326	80	9	phd	PERSON
gujaf-326	80	10	1-18	CARDINAL
gujaf-326	80	11	nigeria	GPE
gujaf-326	80	12	fatima shehu giwa	PERSON
gujaf-326	81	1	benjamin kumai gugong	PERSON
gujaf-326	81	2	gloria pam dachomo	PERSON
gujaf-326	81	3	19-33	CARDINAL
gujaf-326	81	4	issa	PERSON
gujaf-326	81	5	abdulkadri	PERSON
gujaf-326	81	6	34	CARDINAL
gujaf-326	81	7	dmbs	ORG
gujaf-326	81	8	nigeria florence	GPE
gujaf-326	81	9	benjamin kumai gugong	PERSON
gujaf-326	81	10	augustine ayuba	ORG
gujaf-326	81	11	idris mohammed	PERSON
gujaf-326	81	12	covid-19	PERSON
gujaf-326	81	13	nigeria	GPE
gujaf-326	81	14	abdulrahman ngadi	PERSON
gujaf-326	81	15	abubakar	PERSON
gujaf-326	81	16	aliyu	PERSON
gujaf-326	81	17	abdu	PERSON
gujaf-326	81	18	abubakar	PERSON
gujaf-326	81	19	87	CARDINAL
gujaf-326	81	20	nigeria	GPE
gujaf-326	82	1	saka tunde abdulsalam	PERSON
gujaf-326	82	2	ph.d	NORP
gujaf-326	82	3	88-108	CARDINAL
gujaf-326	82	4	nigeria	GPE
gujaf-326	82	5	ibrahim yinka agbeyinka	PERSON
gujaf-326	82	6	nigeria	GPE
gujaf-326	83	1	muhammad	PERSON
gujaf-326	83	2	aisha chado	PERSON
gujaf-326	83	3	142	CARDINAL
gujaf-326	83	4	nigeria	GPE
gujaf-326	83	5	joseph olorunfemi	PERSON
gujaf-326	83	6	143	CARDINAL
gujaf-326	83	7	nigeria	GPE
gujaf-326	83	8	ahmad abdullahi	PERSON
gujaf-326	83	9	dr ibrahim mohammed	PERSON
gujaf-326	83	10	dr isma’il	PERSON
gujaf-326	83	11	idris	PERSON
gujaf-326	83	12	156-171	QUANTITY
gujaf-326	83	13	202	CARDINAL
gujaf-326	83	14	nigeria	GPE
gujaf-326	84	1	muhammad	PERSON
gujaf-326	84	2	aisha chado	PERSON
gujaf-326	84	3	203	CARDINAL
gujaf-326	84	4	nigeria	GPE
gujaf-326	84	5	kayode david kolawole	PERSON
gujaf-326	84	6	222	CARDINAL
gujaf-326	84	7	5	CARDINAL
gujaf-326	84	8	2, october	DATE
gujaf-326	84	9	2024	DATE
gujaf-326	84	10	nigeria	GPE
gujaf-326	85	1	haruna muhammed musa	PERSON
gujaf-326	85	2	235	CARDINAL
gujaf-326	85	3	nigeria	GPE
gujaf-326	85	4	ibrahim yinka agbeyinka	PERSON
gujaf-326	85	5	249-261	CARDINAL
gujaf-326	85	6	benue state	GPE
gujaf-326	85	7	nigeria	GPE
gujaf-326	85	8	caleb john	PERSON
gujaf-326	86	1	aliyu nuraddeen shehu	PERSON
gujaf-326	86	2	bello a. ahmad	PERSON
gujaf-326	86	3	ahmed aliyu	PERSON
gujaf-326	86	4	abdullahi phd	PERSON
gujaf-326	86	5	mohammed musa abdulkarim phd	PERSON
gujaf-326	86	6	nigeria	GPE
gujaf-326	87	1	ibrahim kabir adedeji	PERSON
gujaf-326	87	2	dr ibrahim muhammed	PERSON
gujaf-326	88	1	muhammed habibu sabari prof	PERSON
gujaf-326	89	1	abiodun popoola	PERSON
gujaf-326	89	2	283	CARDINAL
gujaf-326	89	3	nigerian	NORP
gujaf-326	89	4	rofiat, prof	ORG
gujaf-326	90	1	sani abdullahi	PERSON
gujaf-326	90	2	dr.	PERSON
gujaf-326	90	3	ibrahim mohammed	PERSON
gujaf-326	91	1	ahmad dogarawa	PERSON
gujaf-326	91	2	.298-314	CARDINAL
gujaf-326	91	3	the nigerian exchange	ORG
gujaf-326	91	4	salisu isyaku dahiru	ORG
gujaf-326	91	5	adeyemi	GPE
gujaf-326	91	6	phd	PERSON
gujaf-326	91	7	suleiman salami	PERSON
gujaf-326	91	8	phd	PERSON
gujaf-326	91	9	315	CARDINAL
gujaf-326	91	10	lagos	GPE
gujaf-326	91	11	nigeria	GPE
gujaf-326	91	12	kayode david kolawole………………………………………………………………	PERSON
gujaf-326	92	1	332-343	CARDINAL
gujaf-326	92	2	nigeria	GPE
gujaf-326	92	3	emmanuel imuede	PERSON
gujaf-326	92	4	344-356	CARDINAL
gujaf-326	92	5	nigeria	GPE
gujaf-326	92	6	daniel gbadebo	PERSON
gujaf-326	92	7	357	CARDINAL
gujaf-326	92	8	369	CARDINAL
gujaf-326	92	9	383	CARDINAL
gujaf-326	92	10	south africa	GPE
gujaf-326	93	1	ahmed oluwatobi adekunle,	PERSON
gujaf-326	93	2	384	CARDINAL
gujaf-326	93	3	nigeria	GPE
gujaf-326	93	4	ahmad abdullahi	PERSON
gujaf-326	93	5	dr ibrahim mohammed dr isma’il tijjani	PERSON
gujaf-326	93	6	idris	PERSON
gujaf-326	93	7	…………………………………………………………………………	PRODUCT
gujaf-326	93	8	397-413	CARDINAL
gujaf-326	93	9	5	CARDINAL
gujaf-326	93	10	2, october	DATE
gujaf-326	93	11	2024 262	DATE
gujaf-326	93	12	benue state	GPE
gujaf-326	93	13	nigeria	GPE
gujaf-326	93	14	caleb john department of accounting abu business school okpecalebsmith@gmail.com	ORG
gujaf-326	93	15	08069676289	DATE
gujaf-326	94	1	aliyu nuraddeen shehu department of accounting abu business school	ORG
gujaf-326	94	2	08038281578	CARDINAL
gujaf-326	94	3	bello a. ahmad	PERSON
gujaf-326	94	4	abu business school	ORG
gujaf-326	94	5	08035296555	CARDINAL
gujaf-326	94	6	ahmed aliyu	PERSON
gujaf-326	94	7	abdullahi phd department of accounting	ORG
gujaf-326	94	8	abu business school	ORG
gujaf-326	94	9	08023584830	DATE
gujaf-326	95	1	mohammed musa abdulkarim phd department	PERSON
gujaf-326	95	2	ahmadu bello university	ORG
gujaf-326	95	3	zaria	PERSON
gujaf-326	95	4	nigeria	GPE
gujaf-326	96	1	07062021860	CARDINAL
gujaf-326	96	2	benue state	GPE
gujaf-326	96	3	nigeria	GPE
gujaf-326	97	1	nigeria	GPE
gujaf-326	98	1	nigeria	GPE
gujaf-326	99	1	three	CARDINAL
gujaf-326	99	2	benue state	GPE
gujaf-326	99	3	nigeria	GPE
gujaf-326	100	1	25,913	CARDINAL
gujaf-326	100	2	benue state	GPE
gujaf-326	100	3	nigeria	GPE
gujaf-326	101	1	552	CARDINAL
gujaf-326	104	1	pls	NORP
gujaf-326	105	1	benue state	GPE
gujaf-326	105	2	nigeria	GPE
gujaf-326	110	1	gusau journal of accounting	ORG
gujaf-326	110	2	5	CARDINAL
gujaf-326	110	3	2, october	DATE
gujaf-326	110	4	2024	CARDINAL
gujaf-326	110	5	263 1.0	QUANTITY
gujaf-326	112	1	2015	DATE
gujaf-326	114	1	david	PERSON
gujaf-326	114	2	2014	DATE
gujaf-326	115	1	etim	ORG
gujaf-326	115	2	2020	DATE
gujaf-326	118	1	owen	PERSON
gujaf-326	118	2	perry	PERSON
gujaf-326	118	3	2014	DATE
gujaf-326	119	1	the world bank	ORG
gujaf-326	119	2	nigerian	NORP
gujaf-326	119	3	the 1990s	DATE
gujaf-326	119	4	nigeria	GPE
gujaf-326	119	5	80%	PERCENT
gujaf-326	119	6	muriithi & moyi	ORG
gujaf-326	119	7	2003	DATE
gujaf-326	121	1	al.	ORG
gujaf-326	121	2	2020	DATE
gujaf-326	127	1	one	CARDINAL
gujaf-326	128	1	europe	LOC
gujaf-326	128	2	america	GPE
gujaf-326	129	1	nigeria	GPE
gujaf-326	129	2	africa	LOC
gujaf-326	129	3	etim	ORG
gujaf-326	129	4	2017	DATE
gujaf-326	130	1	nigeria	GPE
gujaf-326	133	1	nigeria	GPE
gujaf-326	133	2	nigeria	GPE
gujaf-326	134	1	nigeria	GPE
gujaf-326	134	2	each year	DATE
gujaf-326	134	3	etim et al.	PERSON
gujaf-326	134	4	2020	DATE
gujaf-326	136	1	nigeria	GPE
gujaf-326	137	1	nigeria	GPE
gujaf-326	137	2	four	CARDINAL
gujaf-326	138	1	5	CARDINAL
gujaf-326	138	2	2, october	DATE
gujaf-326	138	3	2024 264	CARDINAL
gujaf-326	138	4	2022	CARDINAL
gujaf-326	140	1	nigeria	GPE
gujaf-326	140	2	2023	CARDINAL
gujaf-326	141	1	2022	CARDINAL
gujaf-326	143	1	nigeria	GPE
gujaf-326	145	1	nduruchi	GPE
gujaf-326	145	2	al.	GPE
gujaf-326	145	3	2017	CARDINAL
gujaf-326	146	1	2012	DATE
gujaf-326	146	2	2017	CARDINAL
gujaf-326	147	1	2018	DATE
gujaf-326	149	1	ahmad	PERSON
gujaf-326	149	2	abdul-jabbar	PERSON
gujaf-326	149	3	samsudin	EVENT
gujaf-326	149	4	2019	DATE
gujaf-326	149	5	smes	ORG
gujaf-326	150	1	yusof	PERSON
gujaf-326	150	2	2014	DATE
gujaf-326	151	1	korir et al.	ORG
gujaf-326	151	2	2015	DATE
gujaf-326	152	1	2016	DATE
gujaf-326	153	1	daniel et al.	PERSON
gujaf-326	153	2	2016	CARDINAL
gujaf-326	153	3	nigeria	GPE
gujaf-326	154	1	one	CARDINAL
gujaf-326	156	1	benue	GPE
gujaf-326	156	2	nigeria	GPE
gujaf-326	157	1	two	CARDINAL
gujaf-326	157	2	benue state	GPE
gujaf-326	157	3	nigeria	GPE
gujaf-326	160	1	benue state	GPE
gujaf-326	160	2	nigeria	GPE
gujaf-326	161	1	nigeria	GPE
gujaf-326	162	1	i.	PERSON
gujaf-326	162	2	benue state	GPE
gujaf-326	162	3	nigeria	GPE
gujaf-326	163	1	benue state	GPE
gujaf-326	163	2	nigeria	GPE
gujaf-326	164	1	gusau journal of accounting	ORG
gujaf-326	164	2	5	CARDINAL
gujaf-326	164	3	2, october	DATE
gujaf-326	164	4	2024 265	DATE
gujaf-326	165	1	benue state	GPE
gujaf-326	165	2	nigeria	GPE
gujaf-326	166	1	benue state	GPE
gujaf-326	166	2	nigeria	GPE
gujaf-326	167	1	nigeria	GPE
gujaf-326	169	1	benue state	GPE
gujaf-326	169	2	nigeria	GPE
gujaf-326	170	1	nigeria	GPE
gujaf-326	170	2	2021	CARDINAL
gujaf-326	170	3	1,580	CARDINAL
gujaf-326	170	4	9,479	CARDINAL
gujaf-326	170	5	13,271small	DATE
gujaf-326	170	6	1,580	CARDINAL
gujaf-326	170	7	25,913	CARDINAL
gujaf-326	171	1	benue state	GPE
gujaf-326	171	2	nigeria	GPE
gujaf-326	174	1	benue state	GPE
gujaf-326	174	2	nigeria	GPE
gujaf-326	175	1	two	CARDINAL
gujaf-326	177	1	benue state	GPE
gujaf-326	177	2	nigeria	GPE
gujaf-326	184	1	two	CARDINAL
gujaf-326	184	2	three	CARDINAL
gujaf-326	184	3	four	CARDINAL
gujaf-326	184	4	section five	LAW
gujaf-326	191	1	james	PERSON
gujaf-326	191	2	alley gusau journal of accounting	ORG
gujaf-326	191	3	5	CARDINAL
gujaf-326	191	4	2, october	DATE
gujaf-326	191	5	2024 266	DATE
gujaf-326	191	6	2004	DATE
gujaf-326	193	1	two	CARDINAL
gujaf-326	195	1	two	CARDINAL
gujaf-326	199	1	johnson	PERSON
gujaf-326	199	2	2017	CARDINAL
gujaf-326	199	3	oecd	ORG
gujaf-326	200	1	oecd	ORG
gujaf-326	202	1	adenuga et al.	PERSON
gujaf-326	202	2	2019	DATE
gujaf-326	205	1	martinez	PERSON
gujaf-326	205	2	2018	DATE
gujaf-326	205	3	latin american	NORP
gujaf-326	206	1	10,000	CARDINAL
gujaf-326	209	1	kraus	PERSON
gujaf-326	209	2	schneider	PERSON
gujaf-326	209	3	2016	DATE
gujaf-326	210	1	2,000	CARDINAL
gujaf-326	210	2	1,000	CARDINAL
gujaf-326	214	1	ayuba gusau journal of accounting	ORG
gujaf-326	214	2	5	CARDINAL
gujaf-326	214	3	2, october	DATE
gujaf-326	214	4	2024 267	DATE
gujaf-326	214	5	2016	CARDINAL
gujaf-326	215	1	kasipillai	GPE
gujaf-326	215	2	2013	DATE
gujaf-326	215	3	2010	DATE
gujaf-326	216	1	agbadi	PERSON
gujaf-326	216	2	2011	DATE
gujaf-326	217	1	mahangila	PERSON
gujaf-326	217	2	2017	CARDINAL
gujaf-326	218	1	75	CARDINAL
gujaf-326	218	2	dar es salaam	GPE
gujaf-326	218	3	tanzania	GPE
gujaf-326	221	1	2013	DATE
gujaf-326	221	2	the us internal revenue service	ORG
gujaf-326	221	3	irs	ORG
gujaf-326	222	1	2014	DATE
gujaf-326	222	2	62	CARDINAL
gujaf-326	222	3	kenya	GPE
gujaf-326	223	1	spss	ORG
gujaf-326	225	1	abdul ghani et al	PERSON
gujaf-326	225	2	2020	DATE
gujaf-326	225	3	malaysia	GPE
gujaf-326	226	1	384	CARDINAL
gujaf-326	226	2	pls	NORP
gujaf-326	226	3	3	CARDINAL
gujaf-326	228	1	theuri	GPE
gujaf-326	228	2	2019	DATE
gujaf-326	228	3	nakuru	GPE
gujaf-326	228	4	kenya	GPE
gujaf-326	229	1	302	CARDINAL
gujaf-326	229	2	1,416	CARDINAL
gujaf-326	233	1	irefeesema	PERSON
gujaf-326	233	2	2020	DATE
gujaf-326	233	3	nigeria	GPE
gujaf-326	233	4	oecd	ORG
gujaf-326	234	1	nigerian	NORP
gujaf-326	236	1	nigeria	GPE
gujaf-326	238	1	nigerian	NORP
gujaf-326	240	1	gusau journal of accounting	ORG
gujaf-326	240	2	5	CARDINAL
gujaf-326	240	3	2, october	DATE
gujaf-326	240	4	2024 268	DATE
gujaf-326	241	1	2019	DATE
gujaf-326	241	2	ondo state	GPE
gujaf-326	241	3	nigeria	GPE
gujaf-326	242	1	150	CARDINAL
gujaf-326	246	1	mahangila	GPE
gujaf-326	246	2	2017	CARDINAL
gujaf-326	246	3	tanzania	GPE
gujaf-326	248	1	abdul	ORG
gujaf-326	248	2	2017	CARDINAL
gujaf-326	248	3	kenya	GPE
gujaf-326	250	1	2012	DATE
gujaf-326	250	2	the nairobi securities exchange	ORG
gujaf-326	257	1	vincent	PERSON
gujaf-326	257	2	2021	CARDINAL
gujaf-326	257	3	fischer	PERSON
gujaf-326	258	1	1992	DATE
gujaf-326	259	1	392	CARDINAL
gujaf-326	259	2	nigeria	GPE
gujaf-326	261	1	ya’u et al	PERSON
gujaf-326	261	2	2020	DATE
gujaf-326	261	3	nigeria	GPE
gujaf-326	263	1	nigeria	GPE
gujaf-326	264	1	2018	DATE
gujaf-326	266	1	gusau journal of accounting	ORG
gujaf-326	266	2	5	CARDINAL
gujaf-326	266	3	2, october	DATE
gujaf-326	266	4	2024 269	CARDINAL
gujaf-326	268	1	nigeria	GPE
gujaf-326	271	1	gregory & ndu	ORG
gujaf-326	271	2	2023	CARDINAL
gujaf-326	276	1	2023	CARDINAL
gujaf-326	277	1	putri &	ORG
gujaf-326	277	2	2023	CARDINAL
gujaf-326	279	1	sasidharan & duggal	ORG
gujaf-326	279	2	2023	CARDINAL
gujaf-326	281	1	yan, james & cole	ORG
gujaf-326	281	2	2023	CARDINAL
gujaf-326	284	1	one	CARDINAL
gujaf-326	284	2	2023	CARDINAL
gujaf-326	289	1	5	CARDINAL
gujaf-326	289	2	2, october	DATE
gujaf-326	289	3	2024 270	DATE
gujaf-326	289	4	1	CARDINAL
gujaf-326	289	5	3.0	CARDINAL
gujaf-326	291	1	sekaran & bougie	ORG
gujaf-326	291	2	2010	DATE
gujaf-326	292	1	kothari & garg	ORG
gujaf-326	292	2	2014	DATE
gujaf-326	293	1	2021	CARDINAL
gujaf-326	293	2	1,580	CARDINAL
gujaf-326	293	3	9,479micro	CARDINAL
gujaf-326	293	4	13,271small	DATE
gujaf-326	293	5	1,580	CARDINAL
gujaf-326	293	6	up to 25,913	CARDINAL
gujaf-326	293	7	benue state	GPE
gujaf-326	293	8	nigeria	GPE
gujaf-326	294	1	25,913	CARDINAL
gujaf-326	295	1	2000	DATE
gujaf-326	296	1	2000	DATE
gujaf-326	296	2	368	CARDINAL
gujaf-326	297	1	50%	PERCENT
gujaf-326	297	2	368	CARDINAL
gujaf-326	297	3	552	CARDINAL
gujaf-326	297	4	israel	GPE
gujaf-326	297	5	2013	DATE
gujaf-326	298	1	552	CARDINAL
gujaf-326	299	1	benue state	GPE
gujaf-326	299	2	nigeria	GPE
gujaf-326	301	1	kothari & garg	ORG
gujaf-326	301	2	2014	DATE
gujaf-326	302	1	nigeria	GPE
gujaf-326	303	1	nigeria	GPE
gujaf-326	304	1	three	CARDINAL
gujaf-326	305	1	benue east	LOC
gujaf-326	306	1	1	CARDINAL
gujaf-326	306	2	nigeria	GPE
gujaf-326	307	1	smes	ORG
gujaf-326	308	1	benue north-west	PERSON
gujaf-326	308	2	10,365/25,913	CARDINAL
gujaf-326	308	3	552	CARDINAL
gujaf-326	308	4	221	CARDINAL
gujaf-326	309	1	5	CARDINAL
gujaf-326	309	2	2, october	DATE
gujaf-326	309	3	2024 271	CARDINAL
gujaf-326	311	1	pls	NORP
gujaf-326	311	2	smartpls3	EVENT
gujaf-326	312	1	4.0	CARDINAL
gujaf-326	312	2	552	CARDINAL
gujaf-326	312	3	436(79%	PERCENT
gujaf-326	313	1	318	CARDINAL
gujaf-326	313	2	73%	PERCENT
gujaf-326	314	1	318	CARDINAL
gujaf-326	314	2	73%	PERCENT
gujaf-326	315	1	tabachnick & fidell	ORG
gujaf-326	315	2	2014	DATE
gujaf-326	316	1	1	CARDINAL
gujaf-326	316	2	208	CARDINAL
gujaf-326	316	3	65.5 65.5	QUANTITY
gujaf-326	316	4	110	CARDINAL
gujaf-326	316	5	34.5 100.0	CARDINAL
gujaf-326	316	6	223	CARDINAL
gujaf-326	316	7	70.2 70.2	CARDINAL
gujaf-326	316	8	95	CARDINAL
gujaf-326	316	9	29.8 100.0	CARDINAL
gujaf-326	316	10	100.0	CARDINAL
gujaf-326	316	11	17	CARDINAL
gujaf-326	316	12	hnd/b.sc	ORG
gujaf-326	317	1	214	CARDINAL
gujaf-326	317	2	82.9	CARDINAL
gujaf-326	317	3	54	CARDINAL
gujaf-326	317	4	100.0	CARDINAL
gujaf-326	317	5	2024	DATE
gujaf-326	317	6	1	CARDINAL
gujaf-326	318	1	65.5%	PERCENT
gujaf-326	318	2	34.5%	PERCENT
gujaf-326	319	1	nigeria	GPE
gujaf-326	320	1	2	CARDINAL
gujaf-326	320	2	70.2%	PERCENT
gujaf-326	320	3	29.8%	PERCENT
gujaf-326	322	1	hnd/b.sc.	ORG
gujaf-326	323	1	67.3%	PERCENT
gujaf-326	324	1	17.1%	PERCENT
gujaf-326	324	2	10.4%	PERCENT
gujaf-326	324	3	5.2%	PERCENT
gujaf-326	325	1	94.8%	PERCENT
gujaf-326	326	1	gusau journal of accounting	ORG
gujaf-326	326	2	5	CARDINAL
gujaf-326	326	3	2, october	DATE
gujaf-326	326	4	2024	CARDINAL
gujaf-326	326	5	272	CARDINAL
gujaf-326	326	6	2	CARDINAL
gujaf-326	326	7	5	CARDINAL
gujaf-326	326	8	4	CARDINAL
gujaf-326	326	9	4	CARDINAL
gujaf-326	326	10	musimenta et al	LOC
gujaf-326	326	11	2017	CARDINAL
gujaf-326	326	12	2015	CARDINAL
gujaf-326	326	13	serem et al.	PERSON
gujaf-326	326	14	2017	CARDINAL
gujaf-326	326	15	one	CARDINAL
gujaf-326	326	16	podsakoff et al.	PERSON
gujaf-326	326	17	2003	DATE
gujaf-326	327	1	two	CARDINAL
gujaf-326	328	1	first	ORDINAL
gujaf-326	328	2	secondly	ORDINAL
gujaf-326	329	1	two	CARDINAL
gujaf-326	329	2	ringle, & sarstedt	ORG
gujaf-326	329	3	2015	DATE
gujaf-326	331	1	higher than 0.70	CARDINAL
gujaf-326	331	2	0.40	CARDINAL
gujaf-326	331	3	0.70	CARDINAL
gujaf-326	332	1	2014	DATE
gujaf-326	333	1	higher than 0.70	CARDINAL
gujaf-326	333	2	2	CARDINAL
gujaf-326	333	3	0.40	CARDINAL
gujaf-326	333	4	0.70	CARDINAL
gujaf-326	333	5	2014	DATE
gujaf-326	333	6	2	CARDINAL
gujaf-326	334	1	0.70	CARDINAL
gujaf-326	335	1	2	CARDINAL
gujaf-326	336	1	urbach &	ORG
gujaf-326	336	2	2010	DATE
gujaf-326	337	1	1981	DATE
gujaf-326	338	1	less than 50%	PERCENT
gujaf-326	338	2	0.5	CARDINAL
gujaf-326	338	3	1998	DATE
gujaf-326	339	1	0.5	CARDINAL
gujaf-326	340	1	gusau journal of accounting	ORG
gujaf-326	340	2	5	CARDINAL
gujaf-326	340	3	2, october	DATE
gujaf-326	340	4	2024	CARDINAL
gujaf-326	340	5	273	CARDINAL
gujaf-326	340	6	2	CARDINAL
gujaf-326	340	7	3	CARDINAL
gujaf-326	340	8	0.908 0.81 8 0.9	QUANTITY
gujaf-326	340	9	0.9	CARDINAL
gujaf-326	340	10	0.896 0.76 3 0.86 6	MONEY
gujaf-326	340	11	0.851	CARDINAL
gujaf-326	340	12	0.833	CARDINAL
gujaf-326	340	13	0.867	CARDINAL
gujaf-326	340	14	pls	NORP
gujaf-326	340	15	0.7	CARDINAL
gujaf-326	340	16	0.5	CARDINAL
gujaf-326	340	17	2013	DATE
gujaf-326	341	1	4	CARDINAL
gujaf-326	342	1	0.850	CARDINAL
gujaf-326	342	2	0.098 0.874	QUANTITY
gujaf-326	342	3	0.904	CARDINAL
gujaf-326	342	4	pls	NORP
gujaf-326	343	1	4	CARDINAL
gujaf-326	343	2	5	CARDINAL
gujaf-326	343	3	2, october	DATE
gujaf-326	343	4	2024 274	CARDINAL
gujaf-326	343	5	fornell & larcker	ORG
gujaf-326	343	6	1981	DATE
gujaf-326	344	1	1981	DATE
gujaf-326	344	2	ringle, & sarstedt	ORG
gujaf-326	344	3	2015	DATE
gujaf-326	345	1	henseler et al.(2015	PERSON
gujaf-326	345	2	2015	DATE
gujaf-326	346	1	3	CARDINAL
gujaf-326	346	2	2024	DATE
gujaf-326	347	1	3	CARDINAL
gujaf-326	348	1	two	CARDINAL
gujaf-326	349	1	0.85	CARDINAL
gujaf-326	349	2	kline	GPE
gujaf-326	349	3	2011	DATE
gujaf-326	349	4	0.90	CARDINAL
gujaf-326	349	5	2001	DATE
gujaf-326	351	1	second	ORDINAL
gujaf-326	351	2	2015	DATE
gujaf-326	351	3	1	CARDINAL
gujaf-326	351	4	one	CARDINAL
gujaf-326	352	1	4	CARDINAL
gujaf-326	352	2	2001	DATE
gujaf-326	352	3	htmt.85	ORG
gujaf-326	352	4	kline	NORP
gujaf-326	352	5	2011	DATE
gujaf-326	352	6	less than one	CARDINAL
gujaf-326	352	7	one	CARDINAL
gujaf-326	353	1	3	CARDINAL
gujaf-326	353	2	3	CARDINAL
gujaf-326	353	3	2024	CARDINAL
gujaf-326	353	4	5	CARDINAL
gujaf-326	353	5	gusau journal of accounting	ORG
gujaf-326	353	6	5	CARDINAL
gujaf-326	353	7	2, october	DATE
gujaf-326	353	8	2024 275	CARDINAL
gujaf-326	353	9	0.049	MONEY
gujaf-326	353	10	4.660	MONEY
gujaf-326	353	11	0.313 0.054	MONEY
gujaf-326	353	12	5.765	MONEY
gujaf-326	353	13	3	CARDINAL
gujaf-326	353	14	2024	DATE
gujaf-326	355	1	2013	DATE
gujaf-326	355	2	5000	CARDINAL
gujaf-326	356	1	f2	ORG
gujaf-326	357	1	first	ORDINAL
gujaf-326	358	1	0.00	CARDINAL
gujaf-326	359	1	0.00	CARDINAL
gujaf-326	360	1	16.2%	PERCENT
gujaf-326	360	2	0.162	CARDINAL
gujaf-326	361	1	falk	ORG
gujaf-326	361	2	miller	ORG
gujaf-326	361	3	1992	DATE
gujaf-326	361	4	greater than 0.10	CARDINAL
gujaf-326	362	1	0.162	CARDINAL
gujaf-326	365	1	2006	DATE
gujaf-326	368	1	f2	ORG
gujaf-326	369	1	cohen's (	ORG
gujaf-326	369	2	1988	DATE
gujaf-326	369	3	0.02	CARDINAL
gujaf-326	369	4	0.15	CARDINAL
gujaf-326	369	5	0.35	CARDINAL
gujaf-326	371	1	pls	NORP
gujaf-326	376	1	0.126	CARDINAL
gujaf-326	377	1	benue state	GPE
gujaf-326	377	2	nigeria	GPE
gujaf-326	379	1	2019	DATE
gujaf-326	379	2	2020	DATE
gujaf-326	379	3	nigeria	GPE
gujaf-326	380	1	kirchler	PERSON
gujaf-326	380	2	2007	DATE
gujaf-326	380	3	2003	DATE
gujaf-326	383	1	5	CARDINAL
gujaf-326	383	2	2, october	DATE
gujaf-326	383	3	2024	CARDINAL
gujaf-326	383	4	276	CARDINAL
gujaf-326	391	1	pls	NORP
gujaf-326	392	1	pls	NORP
gujaf-326	392	2	2013	DATE
gujaf-326	392	3	chin et al.	PERSON
gujaf-326	392	4	2008	DATE
gujaf-326	393	1	2015	DATE
gujaf-326	393	2	1981	DATE
gujaf-326	394	1	voorhees et al.	ORG
gujaf-326	394	2	2016	CARDINAL
gujaf-326	395	1	5.0	CARDINAL
gujaf-326	395	2	benue state	GPE
gujaf-326	395	3	nigeria	GPE
gujaf-326	398	1	1	CARDINAL
gujaf-326	399	1	2	CARDINAL
gujaf-326	400	1	3	CARDINAL
gujaf-326	401	1	4.	CARDINAL
gujaf-326	402	1	gusau journal of accounting	ORG
gujaf-326	402	2	5	CARDINAL
gujaf-326	402	3	2, october	DATE
gujaf-326	402	4	2024 277 5	DATE
gujaf-326	403	1	benue state	GPE
gujaf-326	403	2	nigeria	GPE
gujaf-326	404	1	nigeria	GPE
gujaf-326	410	1	abdul ghani	PERSON
gujaf-326	410	2	h. h.	PERSON
gujaf-326	410	3	abd hamid	PERSON
gujaf-326	410	4	s & shamsuddin	ORG
gujaf-326	410	5	r.	NORP
gujaf-326	410	6	2020	DATE
gujaf-326	411	1	malaysia	GPE
gujaf-326	412	1	12	CARDINAL
gujaf-326	412	2	1	CARDINAL
gujaf-326	412	3	18	CARDINAL
gujaf-326	412	4	abdul-jabbar	PERSON
gujaf-326	412	5	j. (2008	PERSON
gujaf-326	413	1	malaysia	GPE
gujaf-326	414	1	5(2	CARDINAL
gujaf-326	414	2	145	CARDINAL
gujaf-326	415	1	adekoya	ORG
gujaf-326	415	2	a. a.	PERSON
gujaf-326	415	3	a., & lawal, a.	ORG
gujaf-326	415	4	2020	DATE
gujaf-326	416	1	nigeria	GPE
gujaf-326	417	1	8(2	CARDINAL
gujaf-326	417	2	57	CARDINAL
gujaf-326	418	1	adenuga	PERSON
gujaf-326	418	2	f.	PERSON
gujaf-326	418	3	mwangi	PERSON
gujaf-326	418	4	k., & boateng, a.	ORG
gujaf-326	418	5	2019	DATE
gujaf-326	420	1	18(4	CARDINAL
gujaf-326	420	2	98	CARDINAL
gujaf-326	421	1	s. b (	PERSON
gujaf-326	421	2	2011	DATE
gujaf-326	422	1	kwame nkrumah university of science and technology	ORG
gujaf-326	422	2	ahmad	PERSON
gujaf-326	422	3	f. a.	PERSON
gujaf-326	422	4	abdul-jabbar	PERSON
gujaf-326	422	5	h., &samsudin	ORG
gujaf-326	422	6	r. s.	PERSON
gujaf-326	422	7	2019	DATE
gujaf-326	423	1	jordanian smes international journal of academic research	ORG
gujaf-326	423	2	9(1	CARDINAL
gujaf-326	423	3	30	CARDINAL
gujaf-326	423	4	alm	PERSON
gujaf-326	423	5	2006	DATE
gujaf-326	423	6	the united states	GPE
gujaf-326	423	7	europe	LOC
gujaf-326	424	1	224	CARDINAL
gujaf-326	425	1	m., g., &sandmo	PERSON
gujaf-326	425	2	a.	PERSON
gujaf-326	425	3	1992	DATE
gujaf-326	427	1	journal of public economics	ORG
gujaf-326	427	2	2(4	CARDINAL
gujaf-326	427	3	34	CARDINAL
gujaf-326	428	1	m. c.	PERSON
gujaf-326	429	1	surabaya rungkut	GPE
gujaf-326	429	2	surabaya	GPE
gujaf-326	430	1	surabaya	GPE
gujaf-326	430	2	university of surabaya https://ideas.repec.org/a/hur/ijaraf/v9y2019i1p30-41.html https://ideas.repec.org/a/hur/ijaraf/v9y2019i1p30-41.html gusau journal of accounting	ORG
gujaf-326	430	3	5	CARDINAL
gujaf-326	430	4	2, october	DATE
gujaf-326	430	5	2024 278	CARDINAL
gujaf-326	430	6	g., & santoro	ORG
gujaf-326	430	7	a.	PERSON
gujaf-326	430	8	2007	DATE
gujaf-326	431	1	italian	NORP
gujaf-326	432	1	5(2	CARDINAL
gujaf-326	432	2	225	CARDINAL
gujaf-326	433	1	o. w.	PERSON
gujaf-326	433	2	s. a.	PERSON
gujaf-326	433	3	2012	DATE
gujaf-326	434	1	north central nigeria	GPE
gujaf-326	435	1	international journal of business and management	ORG
gujaf-326	435	2	7(12	CARDINAL
gujaf-326	435	3	12	CARDINAL
gujaf-326	436	1	ayuba	GPE
gujaf-326	436	2	a.	PERSON
gujaf-326	436	3	saad, n & ariffin	ORG
gujaf-326	436	4	z. z	PERSON
gujaf-326	436	5	2016	DATE
gujaf-326	438	1	nigerian	NORP
gujaf-326	439	1	mediterranean journal	ORG
gujaf-326	439	2	social sciences mcser publishing	ORG
gujaf-326	439	3	rome	GPE
gujaf-326	439	4	italy	GPE
gujaf-326	439	5	7	CARDINAL
gujaf-326	441	1	r. p.	PERSON
gujaf-326	441	2	1988	DATE
gujaf-326	444	1	16	CARDINAL
gujaf-326	444	2	74-94	DATE
gujaf-326	444	3	a.	PERSON
gujaf-326	444	4	2010	DATE
gujaf-326	445	1	ethiopia	GPE
gujaf-326	445	2	addis ababa	GPE
gujaf-326	445	3	ethiopia	GPE
gujaf-326	446	1	chin	PERSON
gujaf-326	446	2	w.w.	GPE
gujaf-326	446	3	johnson	PERSON
gujaf-326	446	4	a.	PERSON
gujaf-326	446	5	2008	DATE
gujaf-326	448	1	university of minnesota	ORG
gujaf-326	449	1	32	CARDINAL
gujaf-326	450	1	687-703	CARDINAL
gujaf-326	451	1	chin	PERSON
gujaf-326	451	2	1998	DATE
gujaf-326	452	1	journal of management information systems research center	ORG
gujaf-326	452	2	university of minnesota	ORG
gujaf-326	452	3	22	CARDINAL
gujaf-326	453	1	j. (	PERSON
gujaf-326	453	2	1988	DATE
gujaf-326	454	1	hillsdale	GPE
gujaf-326	454	2	nj	ORG
gujaf-326	454	3	lawrence erlbaum	PERSON
gujaf-326	454	4	daniel, a., &akowe	PERSON
gujaf-326	454	5	a., &awaje	ORG
gujaf-326	454	6	a.	PERSON
gujaf-326	454	7	2016	CARDINAL
gujaf-326	455	1	bassa	GPE
gujaf-326	455	2	kogi state	ORG
gujaf-326	456	1	africa	LOC
gujaf-326	456	2	3(1	CARDINAL
gujaf-326	456	3	58-72	DATE
gujaf-326	457	1	david	PERSON
gujaf-326	457	2	2014	DATE
gujaf-326	459	1	https://richardkleincpa.com/importance -of-taxes/.	ORG
gujaf-326	459	2	11/09/19 dejan	DATE
gujaf-326	459	3	2019	DATE
gujaf-326	460	1	the european union	ORG
gujaf-326	460	2	slovenia	GPE
gujaf-326	461	1	mediterranean journal	ORG
gujaf-326	461	2	social sciences	ORG
gujaf-326	461	3	10(2	DATE
gujaf-326	461	4	69	CARDINAL
gujaf-326	462	1	dillman	PERSON
gujaf-326	462	2	d. a.	PERSON
gujaf-326	462	3	2000	DATE
gujaf-326	464	1	lindner	PERSON
gujaf-326	464	2	j. r.	PERSON
gujaf-326	464	3	murphy	PERSON
gujaf-326	464	4	t. h. & briers	ORG
gujaf-326	464	5	g. e. (	PERSON
gujaf-326	464	6	2001	DATE
gujaf-326	466	1	43	CARDINAL
gujaf-326	467	1	b.	PERSON
gujaf-326	467	2	2017	CARDINAL
gujaf-326	468	1	zimbabwe	GPE
gujaf-326	469	1	journal of economics	ORG
gujaf-326	469	2	9(4	CARDINAL
gujaf-326	469	3	242-250	CARDINAL
gujaf-326	470	1	etim	ORG
gujaf-326	470	2	r. s.	PERSON
gujaf-326	470	3	jeremiah	GPE
gujaf-326	470	4	m. s.	PERSON
gujaf-326	471	1	2020	DATE
gujaf-326	472	1	nigerian	NORP
gujaf-326	473	1	american international journal of social science	ORG
gujaf-326	473	2	9(2	CARDINAL
gujaf-326	473	3	42-50	CARDINAL
gujaf-326	474	1	etim	ORG
gujaf-326	474	2	r. s.	PERSON
gujaf-326	474	3	jeremiah	GPE
gujaf-326	474	4	m. s.	PERSON
gujaf-326	475	1	2020	DATE
gujaf-326	476	1	nigerian	NORP
gujaf-326	478	1	american international journal of social science	ORG
gujaf-326	478	2	9(2	CARDINAL
gujaf-326	478	3	42-50	CARDINAL
gujaf-326	479	1	https://richardkleincpa.com/importance%20-of-taxes/ gusau journal of accounting	ORG
gujaf-326	479	2	5	CARDINAL
gujaf-326	479	3	2, october	DATE
gujaf-326	479	4	2024 279	DATE
gujaf-326	479	5	etim	ORG
gujaf-326	479	6	2017	CARDINAL
gujaf-326	480	1	nigeria	GPE
gujaf-326	481	1	10/09/19	CARDINAL
gujaf-326	481	2	falk	ORG
gujaf-326	481	3	m. & miller	ORG
gujaf-326	481	4	a. g	PERSON
gujaf-326	481	5	1992	DATE
gujaf-326	481	6	1	CARDINAL
gujaf-326	482	1	105-108	CARDINAL
gujaf-326	483	1	c. & larcker	ORG
gujaf-326	483	2	d. f	PERSON
gujaf-326	483	3	1981	DATE
gujaf-326	484	1	18	CARDINAL
gujaf-326	484	2	1	CARDINAL
gujaf-326	485	1	39-50	CARDINAL
gujaf-326	486	1	gold, a. h.	PERSON
gujaf-326	486	2	malhotra, a., & segars	ORG
gujaf-326	486	3	a. h.	PERSON
gujaf-326	486	4	2001	DATE
gujaf-326	487	1	journal of management information systems	ORG
gujaf-326	487	2	18	CARDINAL
gujaf-326	487	3	1	CARDINAL
gujaf-326	488	1	185	CARDINAL
gujaf-326	488	2	r., & martinez	ORG
gujaf-326	488	3	2018	DATE
gujaf-326	489	1	latin america	LOC
gujaf-326	490	1	journal of development studies	ORG
gujaf-326	490	2	54(7	CARDINAL
gujaf-326	490	3	987-1005	CARDINAL
gujaf-326	491	1	gregory	PERSON
gujaf-326	491	2	a. a.	PERSON
gujaf-326	491	3	& ndu	ORG
gujaf-326	491	4	2023	CARDINAL
gujaf-326	492	1	nigeria	GPE
gujaf-326	493	1	9(2	CARDINAL
gujaf-326	493	2	134	CARDINAL
gujaf-326	494	1	j.	PERSON
gujaf-326	494	2	w.	PERSON
gujaf-326	494	3	babin	ORG
gujaf-326	494	4	anderson	PERSON
gujaf-326	494	5	r.	NORP
gujaf-326	494	6	2014	DATE
gujaf-326	495	1	7th	ORDINAL
gujaf-326	496	1	uk	GPE
gujaf-326	496	2	pearson	PRODUCT
gujaf-326	497	1	j.	PERSON
gujaf-326	497	2	ringle	ORG
gujaf-326	497	3	c. m.	PERSON
gujaf-326	497	4	m.	PERSON
gujaf-326	497	5	2013	DATE
gujaf-326	498	1	46	DATE
gujaf-326	498	2	1-2 pp	QUANTITY
gujaf-326	498	3	1-12	CARDINAL
gujaf-326	499	1	j.	PERSON
gujaf-326	499	2	ringle	ORG
gujaf-326	499	3	c. m.	PERSON
gujaf-326	499	4	2011	DATE
gujaf-326	499	5	pls	NORP
gujaf-326	500	1	19	CARDINAL
gujaf-326	500	2	139	CARDINAL
gujaf-326	501	1	a. & hasseldine	ORG
gujaf-326	501	2	j. (	PERSON
gujaf-326	501	3	2012	DATE
gujaf-326	502	1	uk	GPE
gujaf-326	503	1	e-journal of tax research	ORG
gujaf-326	504	1	10	CARDINAL
gujaf-326	504	2	288	CARDINAL
gujaf-326	504	3	303	CARDINAL
gujaf-326	504	4	j.	PERSON
gujaf-326	504	5	ringle	ORG
gujaf-326	504	6	c. m.	PERSON
gujaf-326	504	7	2015	DATE
gujaf-326	506	1	the academy of marketing science	ORG
gujaf-326	507	1	115	CARDINAL
gujaf-326	507	2	f.	PERSON
gujaf-326	507	3	2018	DATE
gujaf-326	508	1	indonesia	GPE
gujaf-326	509	1	international journal of public administration	ORG
gujaf-326	509	2	1–13	DATE
gujaf-326	510	1	j., & akinmade	ORG
gujaf-326	510	2	b.	PERSON
gujaf-326	510	3	2020	DATE
gujaf-326	511	1	nigeria	GPE
gujaf-326	512	1	american journal of theoretical	ORG
gujaf-326	512	2	45	CARDINAL
gujaf-326	513	1	isreal	GPE
gujaf-326	513	2	g.d.	GPE
gujaf-326	513	3	2013	DATE
gujaf-326	515	1	institute of food and agriculture sciences	ORG
gujaf-326	515	2	university of florida	ORG
gujaf-326	515	3	1	CARDINAL
gujaf-326	515	4	james, s. & alley	ORG
gujaf-326	515	5	2004	DATE
gujaf-326	516	1	journal of financial and management	ORG
gujaf-326	516	2	2	CARDINAL
gujaf-326	516	3	27	CARDINAL
gujaf-326	517	1	kline	GPE
gujaf-326	517	2	2011	DATE
gujaf-326	517	3	one	CARDINAL
gujaf-326	519	1	141	CARDINAL
gujaf-326	519	2	9	CARDINAL
gujaf-326	520	1	3131-3141	DATE
gujaf-326	521	1	http://accountingbychoice.com/voluntary-tax-compliance-in-nigeria/ gusau journal of accounting	ORG
gujaf-326	521	2	5	CARDINAL
gujaf-326	521	3	2, october	DATE
gujaf-326	521	4	2024 280	DATE
gujaf-326	521	5	korir	GPE
gujaf-326	521	6	j.	GPE
gujaf-326	521	7	adoyo	GPE
gujaf-326	521	8	isaac	PERSON
gujaf-326	521	9	f. o.	PERSON
gujaf-326	521	10	r. k.	PERSON
gujaf-326	521	11	ogut	PERSON
gujaf-326	521	12	a. s.	PERSON
gujaf-326	521	13	onchonga	GPE
gujaf-326	521	14	d. m.	PERSON
gujaf-326	521	15	okungu	ORG
gujaf-326	521	16	a. e.	PERSON
gujaf-326	521	17	j. o., &momanyi	ORG
gujaf-326	521	18	2015	CARDINAL
gujaf-326	522	1	kenya	GPE
gujaf-326	523	1	4(1	CARDINAL
gujaf-326	523	2	9-20	CARDINAL
gujaf-326	524	1	kothari	PERSON
gujaf-326	524	2	c. r.	PERSON
gujaf-326	524	3	g.	PERSON
gujaf-326	524	4	2014	DATE
gujaf-326	525	1	3rd	ORDINAL
gujaf-326	526	1	new delhi	GPE
gujaf-326	527	1	kraus, m., & schneider	ORG
gujaf-326	527	2	2016	DATE
gujaf-326	529	1	european	NORP
gujaf-326	529	2	205	CARDINAL
gujaf-326	529	3	s. n.	PERSON
gujaf-326	529	4	2016	DATE
gujaf-326	530	1	ghana	GPE
gujaf-326	531	1	the university of ghana	ORG
gujaf-326	531	2	legon	GPE
gujaf-326	532	1	mahangila d. n.	PERSON
gujaf-326	532	2	2017	CARDINAL
gujaf-326	532	3	3:1 marziana	DATE
gujaf-326	532	4	m.	PERSON
gujaf-326	532	5	a., & mohmad	ORG
gujaf-326	532	6	s. b. d.	PERSON
gujaf-326	532	7	2010	DATE
gujaf-326	533	1	the east coast region	LOC
gujaf-326	534	1	1.	CARDINAL
gujaf-326	535	1	241-257	CARDINAL
gujaf-326	535	2	f., cox, m. (	PERSON
gujaf-326	535	3	2015	DATE
gujaf-326	538	1	11/09/19	CARDINAL
gujaf-326	538	2	2014	DATE
gujaf-326	538	3	the nairobi securities exchange	ORG
gujaf-326	539	1	the university of nairobi muriithi	ORG
gujaf-326	539	2	m. m., &moyi	PERSON
gujaf-326	539	3	2003	DATE
gujaf-326	540	1	kenya	GPE
gujaf-326	541	1	african	NORP
gujaf-326	541	2	1-28	CARDINAL
gujaf-326	542	1	musimenta	GPE
gujaf-326	542	2	d.	NORP
gujaf-326	542	3	nkundabanyanga	GPE
gujaf-326	542	4	s. k.	PERSON
gujaf-326	542	5	muhwezi	PERSON
gujaf-326	542	6	m.	PERSON
gujaf-326	542	7	akankunda	GPE
gujaf-326	542	8	i.	PERSON
gujaf-326	542	9	2017	CARDINAL
gujaf-326	544	1	25(2	CARDINAL
gujaf-326	544	2	149–175	CARDINAL
gujaf-326	545	1	nduruchi	GPE
gujaf-326	545	2	g. m.	PERSON
gujaf-326	545	3	makhoka	PERSON
gujaf-326	545	4	e. n., &namusonge	PERSON
gujaf-326	545	5	2017	CARDINAL
gujaf-326	546	1	kenya	GPE
gujaf-326	547	1	r.	NORP
gujaf-326	547	2	aribaba	GPE
gujaf-326	547	3	f. o.	PERSON
gujaf-326	547	4	a. l. o.	PERSON
gujaf-326	547	5	yusuff	GPE
gujaf-326	547	6	s. a.	PERSON
gujaf-326	547	7	m. (	PERSON
gujaf-326	547	8	2019	DATE
gujaf-326	548	1	ondo state	GPE
gujaf-326	548	2	nigeria	GPE
gujaf-326	549	1	academic journal of interdisciplinary studies	ORG
gujaf-326	549	2	8(2	CARDINAL
gujaf-326	549	3	27	CARDINAL
gujaf-326	550	1	o. a.	PERSON
gujaf-326	550	2	t. i.	GPE
gujaf-326	550	3	f. d.	PERSON
gujaf-326	550	4	b., & adegboyegun	ORG
gujaf-326	550	5	a. e.	PERSON
gujaf-326	550	6	2022	CARDINAL
gujaf-326	551	1	nigeria	GPE
gujaf-326	552	1	20(1	CARDINAL
gujaf-326	552	2	41	CARDINAL
gujaf-326	553	1	t. j.	PERSON
gujaf-326	553	2	wright	PERSON
gujaf-326	553	3	aregbesola	GPE
gujaf-326	553	4	o. d., & kolawole	ORG
gujaf-326	554	1	2023	CARDINAL
gujaf-326	555	1	nigeria	GPE
gujaf-326	555	2	pls	NORP
gujaf-326	556	1	17(1	CARDINAL
gujaf-326	556	2	117	CARDINAL
gujaf-326	557	1	j. a. & theuri	ORG
gujaf-326	557	2	j. m.	PERSON
gujaf-326	557	3	2019	DATE
gujaf-326	558	1	nakuru	GPE
gujaf-326	558	2	kenya	GPE
gujaf-326	559	1	international academic journal of economics	ORG
gujaf-326	559	2	3(3	CARDINAL
gujaf-326	559	3	279	CARDINAL
gujaf-326	559	4	j., & perry	ORG
gujaf-326	559	5	r.	PERSON
gujaf-326	559	6	2014	DATE
gujaf-326	562	1	10/09/19	CARDINAL
gujaf-326	562	2	https://www.britannica.com/%20topic/taxation.%20accessed%20on%2011/09/19 http://oecdobserver.org/news/archivestory.php/aid/2943/why_tax_matters_for_development.html.%20accessed%20on%2010/09/19	ORG
gujaf-326	563	1	5	CARDINAL
gujaf-326	563	2	2, october	DATE
gujaf-326	563	3	2024	CARDINAL
gujaf-326	563	4	281	CARDINAL
gujaf-326	563	5	j.	PERSON
gujaf-326	563	6	2023	CARDINAL
gujaf-326	564	1	university of colorado	ORG
gujaf-326	564	2	denver	GPE
gujaf-326	565	1	putri	PERSON
gujaf-326	565	2	s. a., &	PERSON
gujaf-326	565	3	2023	CARDINAL
gujaf-326	567	1	akuntansi dan perpajakan	ORG
gujaf-326	567	2	1(4	CARDINAL
gujaf-326	568	1	podsakoff	PERSON
gujaf-326	568	2	p. m.	PERSON
gujaf-326	568	3	mackenzie s.b.	PERSON
gujaf-326	568	4	lee j.y.	PERSON
gujaf-326	568	5	2003	DATE
gujaf-326	569	1	879	CARDINAL
gujaf-326	569	2	y. m., & abdulwahab	ORG
gujaf-326	569	3	s. s.	PERSON
gujaf-326	569	4	2022	CARDINAL
gujaf-326	570	1	nigerian	NORP
gujaf-326	571	1	european journal of business and management research	ORG
gujaf-326	571	2	7(2	CARDINAL
gujaf-326	571	3	45	CARDINAL
gujaf-326	572	1	sandford	GPE
gujaf-326	572	2	2000	DATE
gujaf-326	576	1	sapiei1	GPE
gujaf-326	576	2	n. s.	PERSON
gujaf-326	576	3	j. (	PERSON
gujaf-326	576	4	2013	DATE
gujaf-326	577	1	american journal of economics	ORG
gujaf-326	577	2	2013	DATE
gujaf-326	577	3	3(2	CARDINAL
gujaf-326	577	4	75-81	CARDINAL
gujaf-326	577	5	sasidharan, a., & duggal	GPE
gujaf-326	577	6	2023	CARDINAL
gujaf-326	578	1	china	GPE
gujaf-326	579	1	international journal of management and business research	ORG
gujaf-326	579	2	7(3	CARDINAL
gujaf-326	579	3	12-22	CARDINAL
gujaf-326	580	1	schoonjans	ORG
gujaf-326	580	2	b.	PERSON
gujaf-326	580	3	reekmans	NORP
gujaf-326	580	4	2011	DATE
gujaf-326	583	1	605–621	CARDINAL
gujaf-326	585	1	sekaran	PERSON
gujaf-326	585	2	u., &bougie	ORG
gujaf-326	585	3	r.	NORP
gujaf-326	585	4	2013	DATE
gujaf-326	586	1	6th	ORDINAL
gujaf-326	587	1	west sussex	PERSON
gujaf-326	587	2	john wiley & sons ltd serem	ORG
gujaf-326	587	3	w.	PERSON
gujaf-326	587	4	robert, k., & phillip	PERSON
gujaf-326	587	5	2017	CARDINAL
gujaf-326	587	6	kenya	GPE
gujaf-326	589	1	european journal of business and innovation research	ORG
gujaf-326	589	2	no.5	ORG
gujaf-326	589	3	13-22	CARDINAL
gujaf-326	590	1	nigeria	GPE
gujaf-326	590	2	national bureau of statistics collaborative	ORG
gujaf-326	590	3	2021	CARDINAL
gujaf-326	591	1	j., & johnson	ORG
gujaf-326	591	2	2017	CARDINAL
gujaf-326	592	1	oecd	ORG
gujaf-326	593	1	journal of public economics	ORG
gujaf-326	593	2	45(3	CARDINAL
gujaf-326	593	3	229	CARDINAL
gujaf-326	594	1	b. g.	PERSON
gujaf-326	594	2	fidell	ORG
gujaf-326	594	3	l. s.	PERSON
gujaf-326	594	4	2014	DATE
gujaf-326	595	1	6th	ORDINAL
gujaf-326	596	1	boston	GPE
gujaf-326	596	2	pearson tajuddin	PERSON
gujaf-326	596	3	t. s.	PERSON
gujaf-326	596	4	muhammad	PERSON
gujaf-326	596	5	i., & ibrahim	ORG
gujaf-326	596	6	m. a.	PERSON
gujaf-326	596	7	2023	CARDINAL
gujaf-326	598	1	136	CARDINAL
gujaf-326	599	1	n., &ahlemann	ORG
gujaf-326	599	2	f.	PERSON
gujaf-326	599	3	2010	DATE
gujaf-326	601	1	11(2	CARDINAL
gujaf-326	602	1	vincent	PERSON
gujaf-326	602	2	2021	CARDINAL
gujaf-326	603	1	nigeria	GPE
gujaf-326	604	1	13(3	CARDINAL
gujaf-326	604	2	132	CARDINAL
gujaf-326	605	1	voorhees	ORG
gujaf-326	605	2	c. m.	PERSON
gujaf-326	605	3	brady	PERSON
gujaf-326	605	4	r. c.	PERSON
gujaf-326	605	5	2016	DATE
gujaf-326	606	1	journal of academy of marketing science	ORG
gujaf-326	606	2	44	DATE
gujaf-326	607	1	119	CARDINAL
gujaf-326	608	1	gusau journal of accounting	ORG
gujaf-326	608	2	5	CARDINAL
gujaf-326	608	3	2, october	DATE
gujaf-326	608	4	2024 282	DATE
gujaf-326	608	5	james iii	PERSON
gujaf-326	608	6	r. n.	PERSON
gujaf-326	608	7	2023	CARDINAL
gujaf-326	610	1	annual	DATE
gujaf-326	610	2	69	DATE
gujaf-326	611	1	ya’u, a.	ORG
gujaf-326	611	2	saad	PERSON
gujaf-326	611	3	n., & mas’ud, a. (2020	ORG
gujaf-326	612	1	nigeria	GPE
gujaf-326	613	1	international journal of energy sector management	ORG
gujaf-326	613	2	14(6	DATE
gujaf-326	613	3	1275	CARDINAL
gujaf-326	614	1	yusof	PERSON
gujaf-326	614	2	a. m.	PERSON
gujaf-326	614	3	n. m.	PERSON
gujaf-326	614	4	2014	DATE
gujaf-326	615	1	malaysia	GPE
gujaf-326	616	1	215	CARDINAL