id	sid	eid	entity	type
gujaf-418	1	1	microsoft	ORG
gujaf-418	1	2	hassan gujaf vol	PERSON
gujaf-418	1	3	6	CARDINAL
gujaf-418	1	4	2 april	DATE
gujaf-418	1	5	hassan 2222[1	PERSON
gujaf-418	1	6	vol.6	NORP
gujaf-418	1	7	2, april,	DATE
gujaf-418	1	8	2025 94	DATE
gujaf-418	1	9	edo state	ORG
gujaf-418	1	10	nigeria efosa	ORG
gujaf-418	1	11	university of benin	ORG
gujaf-418	1	12	benin city	GPE
gujaf-418	2	1	nigeria	GPE
gujaf-418	4	1	university of benin	ORG
gujaf-418	4	2	benin city	GPE
gujaf-418	5	1	nigeria	GPE
gujaf-418	7	1	0000-0002-9071-0510	CARDINAL
gujaf-418	7	2	edo state	ORG
gujaf-418	7	3	5	CARDINAL
gujaf-418	7	4	384	CARDINAL
gujaf-418	7	5	edo	GPE
gujaf-418	8	1	0.856	CARDINAL
gujaf-418	16	1	jel	ORG
gujaf-418	16	2	1.0	CARDINAL
gujaf-418	16	3	musyoki	ORG
gujaf-418	16	4	2023	CARDINAL
gujaf-418	18	1	ali & khan	ORG
gujaf-418	18	2	2022	CARDINAL
gujaf-418	19	1	vol.6	NORP
gujaf-418	19	2	2, april,	DATE
gujaf-418	19	3	2025 95	DATE
gujaf-418	20	1	2013	DATE
gujaf-418	22	1	2021	CARDINAL
gujaf-418	23	1	gani & jermias	ORG
gujaf-418	23	2	2012	DATE
gujaf-418	25	1	nigeria	GPE
gujaf-418	25	2	2024	DATE
gujaf-418	26	1	abbasi et al.	PERSON
gujaf-418	26	2	2024	DATE
gujaf-418	27	1	nigerian	NORP
gujaf-418	28	1	edo state	ORG
gujaf-418	30	1	edo	PERSON
gujaf-418	30	2	2013-2022	DATE
gujaf-418	30	3	2021	CARDINAL
gujaf-418	30	4	2022	CARDINAL
gujaf-418	30	5	edo	NORP
gujaf-418	30	6	2025	DATE
gujaf-418	33	1	five	CARDINAL
gujaf-418	33	2	2019	DATE
gujaf-418	34	1	abbasi & taweel	ORG
gujaf-418	34	2	2018	DATE
gujaf-418	35	1	nigeria	GPE
gujaf-418	35	2	ogunyewo & oluwasuji	ORG
gujaf-418	35	3	2024	DATE
gujaf-418	36	1	2014	DATE
gujaf-418	37	1	internal control systems gusau journal of accounting	ORG
gujaf-418	37	2	vol.6	NORP
gujaf-418	37	3	2, april,	DATE
gujaf-418	37	4	2025 96	DATE
gujaf-418	38	1	2023	CARDINAL
gujaf-418	39	1	ziorklui et al	PERSON
gujaf-418	39	2	2024	DATE
gujaf-418	42	1	zakaria et al.	PERSON
gujaf-418	42	2	2016	DATE
gujaf-418	44	1	2013	DATE
gujaf-418	46	1	akinyele & afolabi	ORG
gujaf-418	46	2	2021	CARDINAL
gujaf-418	48	1	sackey	ORG
gujaf-418	48	2	2024	CARDINAL
gujaf-418	48	3	2021	CARDINAL
gujaf-418	48	4	nigerian	NORP
gujaf-418	49	1	nigerian	NORP
gujaf-418	51	1	2021	CARDINAL
gujaf-418	52	1	azevedo et al	PERSON
gujaf-418	53	1	2020)explored	CARDINAL
gujaf-418	55	1	ahmad	PERSON
gujaf-418	55	2	2008	DATE
gujaf-418	56	1	first	ORDINAL
gujaf-418	56	2	edo	GPE
gujaf-418	58	1	nigeria	GPE
gujaf-418	58	2	gusau journal of accounting	ORG
gujaf-418	58	3	vol.6	NORP
gujaf-418	58	4	2, april,	DATE
gujaf-418	58	5	2025 97	DATE
gujaf-418	58	6	2022	CARDINAL
gujaf-418	58	7	samuel & tyokoso	ORG
gujaf-418	58	8	2014	DATE
gujaf-418	59	1	2024	DATE
gujaf-418	61	1	uk	GPE
gujaf-418	61	2	netherlands	GPE
gujaf-418	61	3	2017	CARDINAL
gujaf-418	63	1	ho2	PERSON
gujaf-418	63	2	edo	GPE
gujaf-418	65	1	richards et al.	PERSON
gujaf-418	65	2	2010	DATE
gujaf-418	66	1	kipkurui & makori	ORG
gujaf-418	66	2	2023	CARDINAL
gujaf-418	66	3	2014	DATE
gujaf-418	67	1	ugandan	ORG
gujaf-418	67	2	2020	DATE
gujaf-418	68	1	2023	CARDINAL
gujaf-418	68	2	2021	CARDINAL
gujaf-418	70	1	third	ORDINAL
gujaf-418	70	2	edo	GPE
gujaf-418	72	1	nigeria	GPE
gujaf-418	72	2	2021	CARDINAL
gujaf-418	73	1	2016	DATE
gujaf-418	74	1	nigerian	NORP
gujaf-418	74	2	2022	CARDINAL
gujaf-418	75	1	fourth	ORDINAL
gujaf-418	75	2	edo	GPE
gujaf-418	76	1	gusau journal of accounting	ORG
gujaf-418	76	2	vol.6	NORP
gujaf-418	76	3	2, april,	DATE
gujaf-418	76	4	2025	CARDINAL
gujaf-418	76	5	98	CARDINAL
gujaf-418	77	1	rae et al.	PERSON
gujaf-418	77	2	2017	DATE
gujaf-418	79	1	rittenberg et al.	PERSON
gujaf-418	79	2	2007	DATE
gujaf-418	80	1	fourie & ackermann	ORG
gujaf-418	80	2	2013	DATE
gujaf-418	82	1	2018	DATE
gujaf-418	84	1	otieno & mutundu	ORG
gujaf-418	84	2	2024	CARDINAL
gujaf-418	87	1	edo	ORG
gujaf-418	88	1	ho5	PERSON
gujaf-418	88	2	edo	GPE
gujaf-418	89	1	3.0	CARDINAL
gujaf-418	89	2	edo state	ORG
gujaf-418	91	1	five	CARDINAL
gujaf-418	92	1	5	CARDINAL
gujaf-418	96	1	vol.6	NORP
gujaf-418	96	2	2, april,	DATE
gujaf-418	96	3	2025 99	DATE
gujaf-418	98	1	edo state	ORG
gujaf-418	100	1	384	CARDINAL
gujaf-418	100	2	1977	DATE
gujaf-418	102	1	edo	ORG
gujaf-418	102	2	benin city	GPE
gujaf-418	102	3	nigeria	GPE
gujaf-418	103	1	20	CARDINAL
gujaf-418	104	1	0.856	CARDINAL
gujaf-418	105	1	edo	PERSON
gujaf-418	106	1	nigeria	GPE
gujaf-418	111	1	mo	GPE
gujaf-418	116	1	five	CARDINAL
gujaf-418	117	1	gusau journal of accounting	ORG
gujaf-418	117	2	vol.6	NORP
gujaf-418	117	3	2, april,	DATE
gujaf-418	117	4	2025	CARDINAL
gujaf-418	117	5	100	CARDINAL
gujaf-418	122	1	4.0	CARDINAL
gujaf-418	122	2	1	CARDINAL
gujaf-418	122	3	3.692	CARDINAL
gujaf-418	123	1	0.633	CARDINAL
gujaf-418	123	2	3.943	CARDINAL
gujaf-418	124	1	0.559	CARDINAL
gujaf-418	124	2	3.997	CARDINAL
gujaf-418	125	1	0.553	CARDINAL
gujaf-418	125	2	4.031	CARDINAL
gujaf-418	126	1	0.586	CARDINAL
gujaf-418	126	2	4.006	CARDINAL
gujaf-418	127	1	0.571	CARDINAL
gujaf-418	127	2	4.012	CARDINAL
gujaf-418	128	1	0.574	CARDINAL
gujaf-418	128	2	2025	CARDINAL
gujaf-418	129	1	1	CARDINAL
gujaf-418	129	2	384	CARDINAL
gujaf-418	129	3	edo	GPE
gujaf-418	130	1	3.692	CARDINAL
gujaf-418	130	2	0.633	CARDINAL
gujaf-418	131	1	3.943	CARDINAL
gujaf-418	131	2	0.559	CARDINAL
gujaf-418	132	1	3.997	CARDINAL
gujaf-418	132	2	0.553	CARDINAL
gujaf-418	133	1	4.031	CARDINAL
gujaf-418	133	2	0.586	CARDINAL
gujaf-418	134	1	4.006	CARDINAL
gujaf-418	134	2	0.571	CARDINAL
gujaf-418	135	1	4.012	CARDINAL
gujaf-418	135	2	0.574	CARDINAL
gujaf-418	136	1	gusau journal of accounting	ORG
gujaf-418	136	2	vol.6	NORP
gujaf-418	136	3	2, april,	DATE
gujaf-418	136	4	2025	CARDINAL
gujaf-418	136	5	101	PRODUCT
gujaf-418	136	6	edo	GPE
gujaf-418	137	1	around 4.0	CARDINAL
gujaf-418	137	2	3.692	CARDINAL
gujaf-418	141	1	4.2	CARDINAL
gujaf-418	141	2	2	CARDINAL
gujaf-418	141	3	mo	GPE
gujaf-418	141	4	1	CARDINAL
gujaf-418	143	1	1	CARDINAL
gujaf-418	144	1	0.00	CARDINAL
gujaf-418	147	1	1	CARDINAL
gujaf-418	148	1	0.00 0.00	CARDINAL
gujaf-418	149	1	.220	CARDINAL
gujaf-418	150	1	1	CARDINAL
gujaf-418	151	1	0.00 0.00 0.00	QUANTITY
gujaf-418	152	1	coeff	ORG
gujaf-418	154	1	.344	CARDINAL
gujaf-418	154	2	.379	CARDINAL
gujaf-418	154	3	1	CARDINAL
gujaf-418	155	1	0.00 0.00 0.00 0.00	QUANTITY
gujaf-418	156	1	coeff	ORG
gujaf-418	156	2	.150	CARDINAL
gujaf-418	157	1	1	CARDINAL
gujaf-418	158	1	0.00 0.00 0.00 0.00 0.00	QUANTITY
gujaf-418	159	1	2	CARDINAL
gujaf-418	159	2	between six	CARDINAL
gujaf-418	160	1	0.232	CARDINAL
gujaf-418	160	2	0.01	CARDINAL
gujaf-418	162	1	0.162	CARDINAL
gujaf-418	162	2	0.01	CARDINAL
gujaf-418	162	3	0.220	CARDINAL
gujaf-418	162	4	0.01	CARDINAL
gujaf-418	162	5	0.158	CARDINAL
gujaf-418	162	6	0.01	CARDINAL
gujaf-418	162	7	0.150	CARDINAL
gujaf-418	162	8	0.01	CARDINAL
gujaf-418	164	1	0.418	CARDINAL
gujaf-418	164	2	0.01	CARDINAL
gujaf-418	166	1	vol.6	NORP
gujaf-418	166	2	2, april	DATE
gujaf-418	166	3	vifs	PERSON
gujaf-418	166	4	greater than 10	CARDINAL
gujaf-418	168	1	0.01	CARDINAL
gujaf-418	170	1	3	CARDINAL
gujaf-418	170	2	one	CARDINAL
gujaf-418	170	3	coef	PERSON
gujaf-418	172	1	0.254 0.067	MONEY
gujaf-418	172	2	0.057	CARDINAL
gujaf-418	172	3	0.418 ca_avg	MONEY
gujaf-418	172	4	0.065	CARDINAL
gujaf-418	172	5	0.366 mo_avg	MONEY
gujaf-418	172	6	1.191	CARDINAL
gujaf-418	172	7	0.247	MONEY
gujaf-418	172	8	0.219	CARDINAL
gujaf-418	172	9	0.209	CARDINAL
gujaf-418	172	10	22.069	CARDINAL
gujaf-418	172	11	0.000	CARDINAL
gujaf-418	172	12	durbin-watson	ORG
gujaf-418	172	13	1.711	CARDINAL
gujaf-418	172	14	10.270	CARDINAL
gujaf-418	173	1	chi-square(2	PERSON
gujaf-418	173	2	0.006	CARDINAL
gujaf-418	173	3	5.953	CARDINAL
gujaf-418	174	1	chi-square(5	ORG
gujaf-418	174	2	0.311	CARDINAL
gujaf-418	174	3	25.51352	CARDINAL
gujaf-418	175	1	chi-square(5	ORG
gujaf-418	175	2	5%	PERCENT
gujaf-418	175	3	3	CARDINAL
gujaf-418	175	4	10.270	CARDINAL
gujaf-418	175	5	.006	CARDINAL
gujaf-418	176	1	5.953	CARDINAL
gujaf-418	176	2	.311	CARDINAL
gujaf-418	177	1	ramsey	PERSON
gujaf-418	178	1	ols	ORG
gujaf-418	180	1	gusau journal of accounting	ORG
gujaf-418	180	2	vol.6	NORP
gujaf-418	180	3	2, april	DATE
gujaf-418	180	4	2025	CARDINAL
gujaf-418	180	5	103	CARDINAL
gujaf-418	180	6	4	CARDINAL
gujaf-418	180	7	two	CARDINAL
gujaf-418	180	8	newton-raphson / marquardt	ORG
gujaf-418	182	1	0.461 0.215 2.149 0.032	MONEY
gujaf-418	182	2	0.239	CARDINAL
gujaf-418	182	3	1.111	MONEY
gujaf-418	182	4	0.578	CARDINAL
gujaf-418	182	5	0.004	MONEY
gujaf-418	182	6	0.192	CARDINAL
gujaf-418	182	7	0.165	CARDINAL
gujaf-418	182	8	0.732	CARDINAL
gujaf-418	182	9	0.059	CARDINAL
gujaf-418	182	10	46.053	CARDINAL
gujaf-418	182	11	prob(lr	NORP
gujaf-418	182	12	newton-raphson/marquardt	ORG
gujaf-418	182	13	edo	GPE
gujaf-418	183	1	4	CARDINAL
gujaf-418	183	2	46.053	CARDINAL
gujaf-418	183	3	.001	CARDINAL
gujaf-418	184	1	0.461	CARDINAL
gujaf-418	184	2	0.215	CARDINAL
gujaf-418	184	3	2.149	CARDINAL
gujaf-418	185	1	one	CARDINAL
gujaf-418	186	1	0.578	CARDINAL
gujaf-418	186	2	0.201	CARDINAL
gujaf-418	186	3	2.874	CARDINAL
gujaf-418	186	4	.004	CARDINAL
gujaf-418	187	1	.267	CARDINAL
gujaf-418	187	2	.386	CARDINAL
gujaf-418	189	1	edo	GPE
gujaf-418	190	1	4	CARDINAL
gujaf-418	191	1	less than 0.05	MONEY
gujaf-418	191	2	5%	PERCENT
gujaf-418	192	1	0.05	CARDINAL
gujaf-418	193	1	gusau journal of accounting	ORG
gujaf-418	193	2	vol.6	NORP
gujaf-418	193	3	2, april,	DATE
gujaf-418	193	4	2025	CARDINAL
gujaf-418	193	5	104	MONEY
gujaf-418	193	6	first	ORDINAL
gujaf-418	193	7	edo	GPE
gujaf-418	194	1	2.149	CARDINAL
gujaf-418	195	1	less than 0.05	CARDINAL
gujaf-418	197	1	second	ORDINAL
gujaf-418	198	1	1.111	CARDINAL
gujaf-418	199	1	5%	PERCENT
gujaf-418	200	1	edo	GPE
gujaf-418	201	1	third	ORDINAL
gujaf-418	202	1	2.874	CARDINAL
gujaf-418	202	2	.004	CARDINAL
gujaf-418	203	1	0.05	CARDINAL
gujaf-418	205	1	fourth	ORDINAL
gujaf-418	206	1	0.868	CARDINAL
gujaf-418	207	1	5%	PERCENT
gujaf-418	209	1	fifth	ORDINAL
gujaf-418	210	1	0.732	CARDINAL
gujaf-418	211	1	0.05	CARDINAL
gujaf-418	212	1	edo	ORG
gujaf-418	213	1	2.149	CARDINAL
gujaf-418	213	2	yemer	ORG
gujaf-418	213	3	2017	DATE
gujaf-418	214	1	2024	CARDINAL
gujaf-418	214	2	akinyele & afolabi	ORG
gujaf-418	214	3	2021	CARDINAL
gujaf-418	216	1	2021	CARDINAL
gujaf-418	216	2	nigerian	NORP
gujaf-418	217	1	ahmad	PERSON
gujaf-418	217	2	(2008	DATE
gujaf-418	219	1	gusau journal of accounting	ORG
gujaf-418	219	2	vol.6	NORP
gujaf-418	219	3	2, april	DATE
gujaf-418	219	4	2025	CARDINAL
gujaf-418	219	5	1.111	CARDINAL
gujaf-418	220	1	2022	CARDINAL
gujaf-418	220	2	samuel & tyokoso	ORG
gujaf-418	220	3	2014	DATE
gujaf-418	220	4	2024	DATE
gujaf-418	221	1	edo	GPE
gujaf-418	222	1	2017	CARDINAL
gujaf-418	224	1	2.874	CARDINAL
gujaf-418	224	2	.004	CARDINAL
gujaf-418	225	1	2023	CARDINAL
gujaf-418	226	1	abbasi et al	PERSON
gujaf-418	227	1	2024	CARDINAL
gujaf-418	227	2	2021	CARDINAL
gujaf-418	229	1	0.868	CARDINAL
gujaf-418	230	1	2016	DATE
gujaf-418	230	2	2022	CARDINAL
gujaf-418	230	3	2021	CARDINAL
gujaf-418	232	1	yekini et al	PERSON
gujaf-418	233	1	2023	CARDINAL
gujaf-418	234	1	0.732	CARDINAL
gujaf-418	235	1	2023	CARDINAL
gujaf-418	235	2	mbasiti et al.	PERSON
gujaf-418	235	3	2021	CARDINAL
gujaf-418	235	4	ogunyewo & olawole	ORG
gujaf-418	235	5	2024	DATE
gujaf-418	237	1	2014	DATE
gujaf-418	238	1	five	CARDINAL
gujaf-418	239	1	two	CARDINAL
gujaf-418	242	1	internal gusau journal of accounting	ORG
gujaf-418	242	2	vol.6	NORP
gujaf-418	242	3	2, april,	DATE
gujaf-418	242	4	2025 106	DATE
gujaf-418	243	1	one	CARDINAL
gujaf-418	243	2	0.059	CARDINAL
gujaf-418	244	1	only about 6%	PERCENT
gujaf-418	244	2	edo	GPE
gujaf-418	247	1	5.0	CARDINAL
gujaf-418	247	2	edo	GPE
gujaf-418	262	1	abbasi	PERSON
gujaf-418	262	2	w., & taweel	ORG
gujaf-418	262	3	a.	PERSON
gujaf-418	262	4	2018	DATE
gujaf-418	264	1	7th	ORDINAL
gujaf-418	264	2	2018	DATE
gujaf-418	264	3	gusau journal of accounting	ORG
gujaf-418	264	4	vol.6	NORP
gujaf-418	264	5	2, april,	DATE
gujaf-418	264	6	2025	CARDINAL
gujaf-418	264	7	107	CARDINAL
gujaf-418	264	8	london	GPE
gujaf-418	264	9	uk	GPE
gujaf-418	264	10	july 9-10, 2018	DATE
gujaf-418	264	11	204-207	CARDINAL
gujaf-418	266	1	abbasi	PERSON
gujaf-418	266	2	w.	PERSON
gujaf-418	266	3	a., & saracino	ORG
gujaf-418	266	4	a.	PERSON
gujaf-418	266	5	2024, july	DATE
gujaf-418	268	1	2024	CARDINAL
gujaf-418	268	2	european	NORP
gujaf-418	269	1	574-582	CARDINAL
gujaf-418	271	1	a. k.	PERSON
gujaf-418	271	2	ishola	PERSON
gujaf-418	271	3	a. a.	PERSON
gujaf-418	271	4	z. j.	PERSON
gujaf-418	271	5	2021	CARDINAL
gujaf-418	272	1	nigeria	GPE
gujaf-418	273	1	jurnal studi pemerintahan	PERSON
gujaf-418	273	2	12(1	CARDINAL
gujaf-418	273	3	1-20	CARDINAL
gujaf-418	274	1	i. s.	PERSON
gujaf-418	274	2	2022	CARDINAL
gujaf-418	275	1	abakaliki	ORG
gujaf-418	276	1	global journal of computer science and technology	ORG
gujaf-418	276	2	22(c3	CARDINAL
gujaf-418	276	3	1-4	CARDINAL
gujaf-418	276	4	ahmad	PERSON
gujaf-418	276	5	z., & norhashim	ORG
gujaf-418	276	6	m. (	PERSON
gujaf-418	276	7	2008	DATE
gujaf-418	278	1	3	CARDINAL
gujaf-418	278	2	145	CARDINAL
gujaf-418	279	1	akinyele g. t.	PERSON
gujaf-418	279	2	c. s.	PERSON
gujaf-418	279	3	2021	CARDINAL
gujaf-418	280	1	osun internal revenue services	ORG
gujaf-418	281	1	4	CARDINAL
gujaf-418	281	2	286	CARDINAL
gujaf-418	281	3	k. i.	PERSON
gujaf-418	281	4	2022	CARDINAL
gujaf-418	283	1	journal of business	ORG
gujaf-418	283	2	8(1	CARDINAL
gujaf-418	283	3	197	CARDINAL
gujaf-418	284	1	s.	PERSON
gujaf-418	284	2	2021	CARDINAL
gujaf-418	286	1	international journal for research	ORG
gujaf-418	287	1	9(vii	CARDINAL
gujaf-418	287	2	28432851	DATE
gujaf-418	288	1	n. s.	PERSON
gujaf-418	288	2	2022	CARDINAL
gujaf-418	289	1	nigeria	GPE
gujaf-418	290	1	international journal of scientific	ORG
gujaf-418	290	2	5(1	CARDINAL
gujaf-418	290	3	145152	DATE
gujaf-418	291	1	https://doi.org/10.37502/ijsmr.2022.5108 azevedo	PERSON
gujaf-418	291	2	r. r.	PERSON
gujaf-418	291	3	da silva	PERSON
gujaf-418	291	4	j. m.	PERSON
gujaf-418	291	5	s.	PERSON
gujaf-418	291	6	2020	DATE
gujaf-418	292	1	teoria da agência	PERSON
gujaf-418	292	2	problemas de monitoramento e	ORG
gujaf-418	292	3	na arrecadação de	ORG
gujaf-418	293	1	revista contemporanea de contabilidade	PERSON
gujaf-418	293	2	3	CARDINAL
gujaf-418	294	1	e., & soderstrom	ORG
gujaf-418	294	2	2013	DATE
gujaf-418	296	1	european	NORP
gujaf-418	296	2	22(4	ORDINAL
gujaf-418	296	3	647-684	CARDINAL
gujaf-418	297	1	edo	PERSON
gujaf-418	298	1	2024	CARDINAL
gujaf-418	299	1	edo	PERSON
gujaf-418	299	2	2013–2022	CARDINAL
gujaf-418	300	1	n., & okechukwu	ORG
gujaf-418	300	2	e.	PERSON
gujaf-418	300	3	2014	DATE
gujaf-418	302	1	global journal of management and business research	ORG
gujaf-418	302	2	14(4	CARDINAL
gujaf-418	302	3	51	CARDINAL
gujaf-418	303	1	gusau journal of accounting	ORG
gujaf-418	303	2	vol.6	NORP
gujaf-418	303	3	2, april	DATE
gujaf-418	303	4	2025	CARDINAL
gujaf-418	303	5	108	CARDINAL
gujaf-418	303	6	okoko	PERSON
gujaf-418	303	7	o., & olajide	ORG
gujaf-418	303	8	2023	CARDINAL
gujaf-418	304	1	nigeria	GPE
gujaf-418	305	1	international journal of accounting	ORG
gujaf-418	305	2	12(1	CARDINAL
gujaf-418	305	3	12-20	CARDINAL
gujaf-418	306	1	s.	PERSON
gujaf-418	306	2	2018	DATE
gujaf-418	307	1	ghana	GPE
gujaf-418	307	2	finland	GPE
gujaf-418	308	1	international business management	ORG
gujaf-418	308	2	1(1	CARDINAL
gujaf-418	308	3	2-13	DATE
gujaf-418	309	1	fourie, h., & ackermann	ORG
gujaf-418	309	2	2013	DATE
gujaf-418	311	1	6(2	CARDINAL
gujaf-418	311	2	495	CARDINAL
gujaf-418	312	1	gani	ORG
gujaf-418	312	2	l., & jermias	ORG
gujaf-418	312	3	2012	DATE
gujaf-418	314	1	11(3	CARDINAL
gujaf-418	314	2	165	CARDINAL
gujaf-418	315	1	b. k.	PERSON
gujaf-418	315	2	2023	CARDINAL
gujaf-418	316	1	kericho	GPE
gujaf-418	316	2	kenya	GPE
gujaf-418	318	1	533-559	CARDINAL
gujaf-418	318	2	s. y.	PERSON
gujaf-418	318	3	2024	CARDINAL
gujaf-418	320	1	management & financial	ORG
gujaf-418	320	2	2(2	CARDINAL
gujaf-418	320	3	72	CARDINAL
gujaf-418	321	1	https://doi.org/10.60079/amfr.v2i2.173 mbasiti	PERSON
gujaf-418	321	2	t. h.	GPE
gujaf-418	321	3	gyang	PERSON
gujaf-418	321	4	j. y.,	PERSON
gujaf-418	321	5	f.	PERSON
gujaf-418	321	6	2021	CARDINAL
gujaf-418	322	1	nigerian	NORP
gujaf-418	323	1	6(5	CARDINAL
gujaf-418	323	2	1384-1393	CARDINAL
gujaf-418	324	1	https://doi.org/10.47941/jacc.601 musyoki	PERSON
gujaf-418	324	2	k. m.	PERSON
gujaf-418	324	3	2023	CARDINAL
gujaf-418	325	1	kenya	GPE
gujaf-418	326	1	african journal	ORG
gujaf-418	326	2	3(3	CARDINAL
gujaf-418	326	3	173-180	CARDINAL
gujaf-418	327	1	l.	GPE
gujaf-418	327	2	l.	GPE
gujaf-418	327	3	munby	PERSON
gujaf-418	327	4	j., & mccauley-smith	ORG
gujaf-418	327	5	2020	DATE
gujaf-418	328	1	ugandan	ORG
gujaf-418	329	1	8	CARDINAL
gujaf-418	329	2	1587-1608	DATE
gujaf-418	330	1	a. o.	PERSON
gujaf-418	330	2	2024	CARDINAL
gujaf-418	331	1	nigerian	NORP
gujaf-418	332	1	international journal of research	ORG
gujaf-418	332	2	11(4	DATE
gujaf-418	332	3	572-584	CARDINAL
gujaf-418	333	1	i. c.	PERSON
gujaf-418	333	2	agu	ORG
gujaf-418	333	3	e. e.	PERSON
gujaf-418	333	4	o. g.	PERSON
gujaf-418	333	5	c. p.,	PERSON
gujaf-418	333	6	m. o.	PERSON
gujaf-418	333	7	2024	CARDINAL
gujaf-418	334	1	nigeria	GPE
gujaf-418	335	1	international journal of frontline research	ORG
gujaf-418	335	2	2(2	CARDINAL
gujaf-418	335	3	57	CARDINAL
gujaf-418	336	1	m., akello	PERSON
gujaf-418	336	2	j. a.	PERSON
gujaf-418	336	3	b. c.	PERSON
gujaf-418	336	4	2021	CARDINAL
gujaf-418	339	1	47	CARDINAL
gujaf-418	340	1	https://doi.org/10.7176/rjfa/12-14-05	LOC
gujaf-418	340	2	n. o.	PERSON
gujaf-418	340	3	a. t.	PERSON
gujaf-418	340	4	2021	CARDINAL
gujaf-418	341	1	nigeria	GPE
gujaf-418	342	1	acta gusau journal of accounting	ORG
gujaf-418	342	2	vol.6	NORP
gujaf-418	342	3	2, april	DATE
gujaf-418	342	4	2025	CARDINAL
gujaf-418	342	5	109	CARDINAL
gujaf-418	343	1	20(1	CARDINAL
gujaf-418	343	2	49	CARDINAL
gujaf-418	344	1	o.a.	ORG
gujaf-418	344	2	o.c.	GPE
gujaf-418	344	3	2024	CARDINAL
gujaf-418	346	1	international journal of research	ORG
gujaf-418	346	2	572584	DATE
gujaf-418	347	1	m.	PERSON
gujaf-418	347	2	2016	DATE
gujaf-418	348	1	nigeria	GPE
gujaf-418	349	1	4(1	CARDINAL
gujaf-418	349	2	47	CARDINAL
gujaf-418	350	1	https://doi.org/10.14738/abr.41.1734	CARDINAL
gujaf-418	350	2	d.s.	GPE
gujaf-418	350	3	p. k.	PERSON
gujaf-418	351	1	2024	CARDINAL
gujaf-418	351	2	kissi county	GPE
gujaf-418	351	3	kenya	GPE
gujaf-418	352	1	internation journal	ORG
gujaf-418	352	2	14(4	CARDINAL
gujaf-418	352	3	60-73	CARDINAL
gujaf-418	353	1	k.	PERSON
gujaf-418	353	2	j., & subramaniam	ORG
gujaf-418	353	3	2017	CARDINAL
gujaf-418	354	1	five	CARDINAL
gujaf-418	355	1	11(1	CARDINAL
gujaf-418	355	2	28	CARDINAL
gujaf-418	356	1	richards	PERSON
gujaf-418	356	2	d. a.	PERSON
gujaf-418	356	3	dutta, a.	ORG
gujaf-418	356	4	pawlak, s., & o’hara	PERSON
gujaf-418	356	5	t.	GPE
gujaf-418	356	6	2010	DATE
gujaf-418	359	1	https://api.semanticscholar.org/corpusid:167506791	CARDINAL
gujaf-418	359	2	l. e.	PERSON
gujaf-418	359	3	martens, f., & landes	PERSON
gujaf-418	359	4	c. e.	PERSON
gujaf-418	359	5	2007	DATE
gujaf-418	361	1	new york	GPE
gujaf-418	361	2	203(3	CARDINAL
gujaf-418	361	3	46	CARDINAL
gujaf-418	361	4	sackey	ORG
gujaf-418	361	5	j.	PERSON
gujaf-418	361	6	2024	CARDINAL
gujaf-418	362	1	nigeria	GPE
gujaf-418	363	1	national accountant journal	ORG
gujaf-418	363	2	31(4	CARDINAL
gujaf-418	363	3	30-40	CARDINAL
gujaf-418	364	1	i. m.	PERSON
gujaf-418	364	2	2013	DATE
gujaf-418	366	1	51	CARDINAL
gujaf-418	367	1	samuel	PERSON
gujaf-418	367	2	s. e., & tyokoso	PERSON
gujaf-418	367	3	2014	DATE
gujaf-418	368	1	nigeria	GPE
gujaf-418	369	1	journal of poverty	ORG
gujaf-418	369	2	4(1	CARDINAL
gujaf-418	369	3	102-114	CARDINAL
gujaf-418	370	1	https://www.academia.edu/download/53672058/1008212288-1-pb.pdf widt	PERSON
gujaf-418	370	2	d., & oats	ORG
gujaf-418	370	3	2017	CARDINAL
gujaf-418	372	1	british	NORP
gujaf-418	372	2	2	CARDINAL
gujaf-418	372	3	230	CARDINAL
gujaf-418	373	1	yekini	ORG
gujaf-418	373	2	i.	PERSON
gujaf-418	373	3	a., & oseni	ORG
gujaf-418	373	4	a.	PERSON
gujaf-418	373	5	2023	CARDINAL
gujaf-418	374	1	nigeria	GPE
gujaf-418	375	1	international journal of public administration	ORG
gujaf-418	375	2	889-904	CARDINAL
gujaf-418	376	1	zakaria	PERSON
gujaf-418	376	2	k. m.	PERSON
gujaf-418	376	3	nawawi	GPE
gujaf-418	376	4	a., & salin	ORG
gujaf-418	377	1	a. s. a. p.	PERSON
gujaf-418	377	2	2016	CARDINAL
gujaf-418	379	1	journal of financial crime	ORG
gujaf-418	379	2	23(4	CARDINAL
gujaf-418	379	3	1154-1168	DATE
gujaf-418	380	1	ziorklui	PERSON
gujaf-418	380	2	j. e. k.	PERSON
gujaf-418	380	3	ampofo	GPE
gujaf-418	380	4	f. o.	PERSON
gujaf-418	380	5	nyonyoh, n., & antwi	ORG
gujaf-418	380	6	2024	CARDINAL
gujaf-418	382	1	finance & accounting research journal	ORG
gujaf-418	382	2	6(7	CARDINAL
gujaf-418	382	3	1259	CARDINAL
gujaf-418	383	1	https://doi.org/10.51594/farj.v6i7.1322	NORP