id	sid	eid	entity	type
gujaf-44	1	1	gusau journal of accounting	ORG
gujaf-44	1	2	1	CARDINAL
gujaf-44	1	3	2	CARDINAL
gujaf-44	1	4	october	DATE
gujaf-44	1	5	2020	DATE
gujaf-44	1	6	2756-665x	CARDINAL
gujaf-44	1	7	social sciences	ORG
gujaf-44	1	8	federal university gusau	ORG
gujaf-44	1	9	zamfara state	GPE
gujaf-44	1	10	nigeria gusau journal of accounting	ORG
gujaf-44	2	1	2, october,	DATE
gujaf-44	2	2	2020 1	DATE
gujaf-44	2	3	abba ya’u department of accountancy	ORG
gujaf-44	2	4	hussaini adamu	PERSON
gujaf-44	2	5	jigawa state	GPE
gujaf-44	3	1	+2348039749499	ORG
gujaf-44	3	2	najib sabo kurawa	PERSON
gujaf-44	3	3	federal university	ORG
gujaf-44	4	1	+2348123272727	PERSON
gujaf-44	4	2	nura badamasi	PERSON
gujaf-44	4	3	hussaini adamu	PERSON
gujaf-44	4	4	jigawa state	GPE
gujaf-44	5	1	nigerian	NORP
gujaf-44	6	1	nigeria	GPE
gujaf-44	10	1	nigerian	NORP
gujaf-44	11	1	nigerian	NORP
gujaf-44	14	1	2, october	DATE
gujaf-44	14	2	2020	DATE
gujaf-44	14	3	2 1.0	CARDINAL
gujaf-44	14	4	2016	DATE
gujaf-44	16	1	2018	DATE
gujaf-44	17	1	nigeria	GPE
gujaf-44	17	2	oecd	ORG
gujaf-44	17	3	2020	DATE
gujaf-44	17	4	nigeria	GPE
gujaf-44	17	5	0.6 percentage	PERCENT
gujaf-44	17	6	5.7%	PERCENT
gujaf-44	17	7	2017	DATE
gujaf-44	17	8	6.3%	PERCENT
gujaf-44	17	9	2018	DATE
gujaf-44	18	1	nigerian	NORP
gujaf-44	18	2	2013	DATE
gujaf-44	19	1	nigeria	GPE
gujaf-44	20	1	nigeria	GPE
gujaf-44	21	1	2011	DATE
gujaf-44	22	1	mocs	ORG
gujaf-44	22	2	nigeria	GPE
gujaf-44	22	3	ilaboya & ofiafor	ORG
gujaf-44	22	4	2014	DATE
gujaf-44	22	5	ezigbo	PERSON
gujaf-44	22	6	2010	DATE
gujaf-44	22	7	adegbie & fakile	ORG
gujaf-44	22	8	2011	DATE
gujaf-44	22	9	otusanya	GPE
gujaf-44	22	10	2011	DATE
gujaf-44	22	11	ebimobowei & ebiringa	ORG
gujaf-44	22	12	2012	DATE
gujaf-44	22	13	ilaboya & ofiafor	ORG
gujaf-44	22	14	2014	DATE
gujaf-44	22	15	2018).it	CARDINAL
gujaf-44	22	16	nigerian	NORP
gujaf-44	23	1	gusau journal of accounting	ORG
gujaf-44	24	1	2, october,	DATE
gujaf-44	24	2	2020 3	DATE
gujaf-44	24	3	2010	DATE
gujaf-44	24	4	nigeria	GPE
gujaf-44	25	1	nigerian	NORP
gujaf-44	28	1	2	CARDINAL
gujaf-44	29	1	2.1	CARDINAL
gujaf-44	29	2	alm	ORG
gujaf-44	29	3	bloomquist	ORG
gujaf-44	29	4	mckee	ORG
gujaf-44	29	5	2017	DATE
gujaf-44	29	6	alm	ORG
gujaf-44	29	7	liu	PERSON
gujaf-44	29	8	2019	DATE
gujaf-44	29	9	2019	DATE
gujaf-44	29	10	gabor	GPE
gujaf-44	29	11	2012	DATE
gujaf-44	29	12	nangih & dick	ORG
gujaf-44	29	13	2018	DATE
gujaf-44	30	1	alm	PERSON
gujaf-44	30	2	2012	DATE
gujaf-44	30	3	krumpal	PERSON
gujaf-44	30	4	2014	DATE
gujaf-44	31	1	sandmo	ORG
gujaf-44	31	2	2005	DATE
gujaf-44	32	1	tsakumis	ORG
gujaf-44	32	2	curatola, & porcano	ORG
gujaf-44	32	3	2007	DATE
gujaf-44	33	1	malkawi & haloush	ORG
gujaf-44	33	2	2008	DATE
gujaf-44	34	1	richardson	PERSON
gujaf-44	34	2	2008)characterized	CARDINAL
gujaf-44	35	1	the gusau journal of accounting	ORG
gujaf-44	36	1	2, october,	DATE
gujaf-44	36	2	2020	DATE
gujaf-44	36	3	4	CARDINAL
gujaf-44	36	4	adebisi & gbegi	ORG
gujaf-44	36	5	2013	DATE
gujaf-44	37	1	weigel	PERSON
gujaf-44	37	2	1987	DATE
gujaf-44	38	1	bakar	PERSON
gujaf-44	38	2	jaffri	PERSON
gujaf-44	38	3	yusof	PERSON
gujaf-44	38	4	naraini	ORG
gujaf-44	38	5	mohd tahir	PERSON
gujaf-44	38	6	2014	DATE
gujaf-44	38	7	khan & ahmad	ORG
gujaf-44	38	8	2014	DATE
gujaf-44	39	1	kasipillai	PERSON
gujaf-44	39	2	2012	DATE
gujaf-44	40	1	2012	DATE
gujaf-44	40	2	bakar	PERSON
gujaf-44	40	3	jaffri	PERSON
gujaf-44	40	4	naraini & mohd tahir	ORG
gujaf-44	40	5	2014	DATE
gujaf-44	41	1	abdul-jabbar & pope	ORG
gujaf-44	41	2	2008	DATE
gujaf-44	42	1	james & alley	ORG
gujaf-44	42	2	2002	DATE
gujaf-44	42	3	teng & manual	ORG
gujaf-44	42	4	2016).hence	CARDINAL
gujaf-44	43	1	2.2	CARDINAL
gujaf-44	43	2	eriksen & fallan	ORG
gujaf-44	43	3	1996	DATE
gujaf-44	43	4	1997	DATE
gujaf-44	43	5	saad	PERSON
gujaf-44	43	6	2014	DATE
gujaf-44	44	1	hofmann, hoelzl & kirchler	ORG
gujaf-44	44	2	2008	DATE
gujaf-44	45	1	weisbach	PERSON
gujaf-44	45	2	2013	DATE
gujaf-44	45	3	three	CARDINAL
gujaf-44	47	1	ho	PERSON
gujaf-44	47	2	2005	DATE
gujaf-44	48	1	dubin	GPE
gujaf-44	48	2	wilde	PERSON
gujaf-44	48	3	1988	DATE
gujaf-44	48	4	1995	DATE
gujaf-44	48	5	thomas	PERSON
gujaf-44	48	6	2003	DATE
gujaf-44	48	7	mcgee	PERSON
gujaf-44	48	8	2009	DATE
gujaf-44	50	1	milliron	ORG
gujaf-44	50	2	1985	DATE
gujaf-44	50	3	kasipillai	GPE
gujaf-44	50	4	jabbar	PERSON
gujaf-44	50	5	2003	DATE
gujaf-44	50	6	manaf	PERSON
gujaf-44	50	7	2004	DATE
gujaf-44	50	8	kirchler niemirowski	PERSON
gujaf-44	50	9	2006	DATE
gujaf-44	50	10	mustafa	GPE
gujaf-44	50	11	2011	DATE
gujaf-44	51	1	loo mckerchar, & hansford,2009	ORG
gujaf-44	52	1	tax gusau journal of accounting	ORG
gujaf-44	53	1	2, october,	DATE
gujaf-44	53	2	2020 5	DATE
gujaf-44	54	1	2.3	CARDINAL
gujaf-44	55	1	2.3.1	CARDINAL
gujaf-44	55	2	bidin, & ismail	ORG
gujaf-44	55	3	2015	DATE
gujaf-44	56	1	bobek & hatfield	ORG
gujaf-44	56	2	2003	DATE
gujaf-44	57	1	2014	DATE
gujaf-44	58	1	2016	DATE
gujaf-44	60	1	bidin	GPE
gujaf-44	60	2	marimuthu &ding	ORG
gujaf-44	60	3	2014	DATE
gujaf-44	61	1	bidin	GPE
gujaf-44	61	2	abdul-jabbar	PERSON
gujaf-44	61	3	2012	DATE
gujaf-44	61	4	malaysia	GPE
gujaf-44	62	1	2014	DATE
gujaf-44	62	2	sas	ORG
gujaf-44	63	1	muhammad	PERSON
gujaf-44	63	2	2017	CARDINAL
gujaf-44	64	1	nigerian	NORP
gujaf-44	66	1	ppt evasion gusau journal of accounting	ORG
gujaf-44	67	1	2, october,	DATE
gujaf-44	67	2	6 2.3.2	CARDINAL
gujaf-44	67	3	2008	DATE
gujaf-44	68	1	yusof	PERSON
gujaf-44	68	2	ming ling	PERSON
gujaf-44	68	3	2014	DATE
gujaf-44	68	4	malaysia	GPE
gujaf-44	69	1	ahmad	PERSON
gujaf-44	69	2	mohd	PERSON
gujaf-44	69	3	mohd-saleh	PERSON
gujaf-44	69	4	2008	DATE
gujaf-44	71	1	guala & mittone	ORG
gujaf-44	71	2	2005	DATE
gujaf-44	72	1	mittone	GPE
gujaf-44	72	2	2006	DATE
gujaf-44	74	1	alm	PERSON
gujaf-44	74	2	sanchez	PERSON
gujaf-44	74	3	juan	PERSON
gujaf-44	74	4	1995	DATE
gujaf-44	74	5	5%	PERCENT
gujaf-44	74	6	30% and 60%	PERCENT
gujaf-44	75	1	trivedi	ORG
gujaf-44	75	2	lynn	GPE
gujaf-44	75	3	2003	DATE
gujaf-44	75	4	zero	CARDINAL
gujaf-44	75	5	25%	PERCENT
gujaf-44	77	1	hsu	PERSON
gujaf-44	77	2	2013	DATE
gujaf-44	78	1	peter	PERSON
gujaf-44	78	2	2013	DATE
gujaf-44	79	1	alm	PERSON
gujaf-44	79	2	cox	PERSON
gujaf-44	79	3	sadiraj	PERSON
gujaf-44	79	4	2020	DATE
gujaf-44	80	1	nigerian	NORP
gujaf-44	82	1	2.3.3tax	CARDINAL
gujaf-44	82	2	ingraham	PERSON
gujaf-44	82	3	2005	DATE
gujaf-44	83	1	gusau journal of accounting	ORG
gujaf-44	84	1	2, october,	DATE
gujaf-44	84	2	2020 7	DATE
gujaf-44	84	3	kirchler et al.	PERSON
gujaf-44	84	4	2006	DATE
gujaf-44	85	1	2003	DATE
gujaf-44	85	2	cox & eger	ORG
gujaf-44	85	3	2006	DATE
gujaf-44	85	4	gambo	ORG
gujaf-44	85	5	mas’ud	ORG
gujaf-44	85	6	2014	DATE
gujaf-44	86	1	forest & sheffrin	ORG
gujaf-44	86	2	2002	DATE
gujaf-44	87	1	abdul	ORG
gujaf-44	87	2	2020	DATE
gujaf-44	88	1	ma	PERSON
gujaf-44	88	2	guo	PERSON
gujaf-44	88	3	yu	PERSON
gujaf-44	88	4	2020	DATE
gujaf-44	89	1	heang & yongjin	ORG
gujaf-44	89	2	2020	DATE
gujaf-44	90	1	nigerian	NORP
gujaf-44	93	1	2.4	CARDINAL
gujaf-44	94	1	nigeria	GPE
gujaf-44	95	1	nigerian	NORP
gujaf-44	96	1	1	CARDINAL
gujaf-44	97	1	gusau journal of accounting	ORG
gujaf-44	98	1	2, october,	DATE
gujaf-44	98	2	2020 8	DATE
gujaf-44	98	3	1	CARDINAL
gujaf-44	98	4	3	CARDINAL
gujaf-44	99	1	2013	DATE
gujaf-44	101	1	becker	ORG
gujaf-44	101	2	1968	DATE
gujaf-44	101	3	allingham & sandmo	ORG
gujaf-44	101	4	1972	DATE
gujaf-44	101	5	brooks, 1998)	ORG
gujaf-44	103	1	3.1	CARDINAL
gujaf-44	103	2	becker	PERSON
gujaf-44	103	3	1968	DATE
gujaf-44	104	1	becker	PERSON
gujaf-44	104	2	1968	DATE
gujaf-44	107	1	2, october,	DATE
gujaf-44	107	2	2020 9	DATE
gujaf-44	108	1	sandmo	ORG
gujaf-44	108	2	1972	DATE
gujaf-44	108	3	becker	PERSON
gujaf-44	108	4	1986	DATE
gujaf-44	111	1	2007	DATE
gujaf-44	113	1	4	CARDINAL
gujaf-44	115	1	pls	NORP
gujaf-44	116	1	one	CARDINAL
gujaf-44	117	1	sekaran & bougie	ORG
gujaf-44	117	2	2013	DATE
gujaf-44	118	1	2016	CARDINAL
gujaf-44	118	2	mas’ud	ORG
gujaf-44	118	3	2016	DATE
gujaf-44	119	1	2005	DATE
gujaf-44	120	1	saad	PERSON
gujaf-44	120	2	2011	DATE
gujaf-44	120	3	richardson	GPE
gujaf-44	120	4	2005	DATE
gujaf-44	121	1	2012	DATE
gujaf-44	121	2	saad	PERSON
gujaf-44	121	3	2011	DATE
gujaf-44	121	4	2012	DATE
gujaf-44	122	1	gusau journal of accounting	ORG
gujaf-44	123	1	2, october,	DATE
gujaf-44	123	2	2020	DATE
gujaf-44	123	3	10 5	DATE
gujaf-44	123	4	nigeria	GPE
gujaf-44	127	1	nigeria	GPE
gujaf-44	128	1	nigeria	GPE
gujaf-44	131	1	abdul-jabbar	PERSON
gujaf-44	131	2	j. (2008	PERSON
gujaf-44	132	1	malaysia	GPE
gujaf-44	133	1	appliedlaw and policy(2008	PRODUCT
gujaf-44	133	2	1	CARDINAL
gujaf-44	134	1	abdul, f., & mcfie	ORG
gujaf-44	134	2	j. b.	PERSON
gujaf-44	134	3	2020	DATE
gujaf-44	135	1	kenya	GPE
gujaf-44	136	1	9(2	CARDINAL
gujaf-44	136	2	90	CARDINAL
gujaf-44	137	1	abu nassar	PERSON
gujaf-44	137	2	m.	PERSON
gujaf-44	137	3	2016	DATE
gujaf-44	139	1	dar wael	PERSON
gujaf-44	139	2	jordan amman adebisi	PERSON
gujaf-44	139	3	j., & gbegi	ORG
gujaf-44	139	4	2013	DATE
gujaf-44	140	1	nigeria	GPE
gujaf-44	141	1	american journal ofhumanities	ORG
gujaf-44	141	2	1(3	CARDINAL
gujaf-44	141	3	125	CARDINAL
gujaf-44	142	1	adegbie	ORG
gujaf-44	142	2	f. f., & fakile	PERSON
gujaf-44	142	3	a. s.	PERSON
gujaf-44	142	4	2011	DATE
gujaf-44	144	1	international journal of research	ORG
gujaf-44	144	2	application&management	ORG
gujaf-44	144	3	1(111-18	DATE
gujaf-44	145	1	ahmad	PERSON
gujaf-44	145	2	n.	PERSON
gujaf-44	145	3	mohd	PERSON
gujaf-44	145	4	j., & mohd-saleh	ORG
gujaf-44	145	5	2008	DATE
gujaf-44	147	1	gusau journal of accounting	ORG
gujaf-44	148	1	2, october,	DATE
gujaf-44	148	2	2020 11	DATE
gujaf-44	148	3	j. o.	PERSON
gujaf-44	148	4	2012	DATE
gujaf-44	149	1	nigeria	GPE
gujaf-44	150	1	universiti utara malaysia	PERSON
gujaf-44	150	2	malaysia	GPE
gujaf-44	150	3	allingham	GPE
gujaf-44	150	4	m. g.	PERSON
gujaf-44	150	5	a.	PERSON
gujaf-44	150	6	1972	DATE
gujaf-44	152	1	journal of public economics	ORG
gujaf-44	152	2	1	CARDINAL
gujaf-44	152	3	323	CARDINAL
gujaf-44	153	1	alm	PERSON
gujaf-44	153	2	j.	PERSON
gujaf-44	153	3	2012	DATE
gujaf-44	155	1	19(1	CARDINAL
gujaf-44	155	2	54	CARDINAL
gujaf-44	156	1	j.	PERSON
gujaf-44	156	2	bloomquist	PERSON
gujaf-44	156	3	k. m.	PERSON
gujaf-44	156	4	2017	CARDINAL
gujaf-44	158	1	38(4	CARDINAL
gujaf-44	158	2	587-613	CARDINAL
gujaf-44	158	3	alm	PERSON
gujaf-44	158	4	j., cox	ORG
gujaf-44	158	5	j. c., & sadiraj	PERSON
gujaf-44	158	6	2020	DATE
gujaf-44	159	1	colombia	GPE
gujaf-44	160	1	58(2	CARDINAL
gujaf-44	160	2	819	CARDINAL
gujaf-44	161	1	https://doi.org/10.1111/ecin.12864 alm	PERSON
gujaf-44	161	2	j., liu	PERSON
gujaf-44	161	3	& zhang	PERSON
gujaf-44	161	4	2019	DATE
gujaf-44	163	1	26(1	CARDINAL
gujaf-44	163	2	71	CARDINAL
gujaf-44	163	3	alm	PERSON
gujaf-44	163	4	j.	PERSON
gujaf-44	163	5	sanchez	PERSON
gujaf-44	163	6	i., & juan	ORG
gujaf-44	163	7	a. d.	PERSON
gujaf-44	163	8	1995	DATE
gujaf-44	165	1	kyklos	ORG
gujaf-44	165	2	48	DATE
gujaf-44	165	3	3	CARDINAL
gujaf-44	167	1	andrei	PERSON
gujaf-44	167	2	a. l.	PERSON
gujaf-44	167	3	koehler	PERSON
gujaf-44	167	4	m.(2014	PERSON
gujaf-44	168	1	40(c	CARDINAL
gujaf-44	168	2	119–133	CARDINAL
gujaf-44	169	1	ayuba	GPE
gujaf-44	169	2	a.	PERSON
gujaf-44	169	3	2016	CARDINAL
gujaf-44	170	1	nigeria	GPE
gujaf-44	170	2	university utara malaysia	ORG
gujaf-44	171	1	bakar, a.	PERSON
gujaf-44	171	2	jaffri	PERSON
gujaf-44	171	3	m., yusof	PERSON
gujaf-44	171	4	c. k.	PERSON
gujaf-44	171	5	naraini	PERSON
gujaf-44	171	6	k., & mohd tahir	ORG
gujaf-44	171	7	i.	PERSON
gujaf-44	171	8	2014	DATE
gujaf-44	173	1	australian	NORP
gujaf-44	173	2	84-90	CARDINAL
gujaf-44	174	1	bakar, a.	PERSON
gujaf-44	174	2	jaffri	PERSON
gujaf-44	174	3	m., yusof	PERSON
gujaf-44	174	4	c. k.	PERSON
gujaf-44	174	5	naraini	PERSON
gujaf-44	174	6	k., & mohd tahir	ORG
gujaf-44	174	7	i.	PERSON
gujaf-44	174	8	2014	DATE
gujaf-44	176	1	australian	NORP
gujaf-44	176	2	84-90	CARDINAL
gujaf-44	177	1	becker	PERSON
gujaf-44	177	2	g. s.	PERSON
gujaf-44	177	3	1968	DATE
gujaf-44	179	1	76(2	CARDINAL
gujaf-44	179	2	169-217.https://doi.org/10.1007/978-1-349	CARDINAL
gujaf-44	180	1	http://dx.doi.org/10.2139/ssrn.1158167 https://doi.org/10.1111/ecin.12864 https://doi.org/10.1111/j.1467https://doi.org/10.1007/978-1-349-%2062853-7_2 https://doi.org/10.1007/978-1-349-%2062853-7_2 gusau journal	PERSON
gujaf-44	181	1	2, october,	DATE
gujaf-44	181	2	2020 12	DATE
gujaf-44	181	3	bidin	GPE
gujaf-44	181	4	z.	PERSON
gujaf-44	181	5	m., & othman	ORG
gujaf-44	181	6	m. z.	PERSON
gujaf-44	181	7	2014	DATE
gujaf-44	182	1	malaysia	GPE
gujaf-44	183	1	12-15	CARDINAL
gujaf-44	184	1	d. d.	NORP
gujaf-44	184	2	r. c.	PERSON
gujaf-44	184	3	2003	DATE
gujaf-44	186	1	15(1	CARDINAL
gujaf-44	186	2	13	CARDINAL
gujaf-44	188	1	cox	PERSON
gujaf-44	188	2	s. p.,	PERSON
gujaf-44	188	3	eger iii	PERSON
gujaf-44	188	4	r. j.	PERSON
gujaf-44	188	5	2006	DATE
gujaf-44	190	1	259	CARDINAL
gujaf-44	191	1	10.1108/jpbafm-18-03-2006-b001	MONEY
gujaf-44	192	1	dubin	GPE
gujaf-44	192	2	j.a.	GPE
gujaf-44	192	3	& wilde	ORG
gujaf-44	192	4	l.l.	GPE
gujaf-44	192	5	1988	DATE
gujaf-44	194	1	harvard journal on legislation	ORG
gujaf-44	194	2	46	DATE
gujaf-44	194	3	111	CARDINAL
gujaf-44	196	1	ebimobowei	PERSON
gujaf-44	197	1	a. p. p. a. h., & ebiringa	PERSON
gujaf-44	197	2	o. t.	PERSON
gujaf-44	197	3	2012	DATE
gujaf-44	198	1	nigeria	GPE
gujaf-44	199	1	international journal of management sciences	ORG
gujaf-44	199	2	1(9	CARDINAL
gujaf-44	199	3	12-22	CARDINAL
gujaf-44	200	1	ebimobowei	PERSON
gujaf-44	200	2	a., & peter	ORG
gujaf-44	200	3	e. g.	PERSON
gujaf-44	200	4	2013	DATE
gujaf-44	201	1	nigeria	GPE
gujaf-44	202	1	european journal of business and management	ORG
gujaf-44	202	2	5(2	CARDINAL
gujaf-44	202	3	107	CARDINAL
gujaf-44	203	1	elffers, h.	ORG
gujaf-44	203	2	weigel	PERSON
gujaf-44	203	3	r. h., & hessing	ORG
gujaf-44	203	4	d. j.	PERSON
gujaf-44	203	5	1987	DATE
gujaf-44	205	1	311-337	CARDINAL
gujaf-44	206	1	a.	PERSON
gujaf-44	206	2	embele	PERSON
gujaf-44	206	3	k., & obazee	ORG
gujaf-44	207	1	e. p.	PERSON
gujaf-44	207	2	2019	DATE
gujaf-44	209	1	5(4	CARDINAL
gujaf-44	210	1	eriksen	ORG
gujaf-44	210	2	k., & fallan	ORG
gujaf-44	210	3	1996	DATE
gujaf-44	212	1	17(3),387	CARDINAL
gujaf-44	212	2	402	CARDINAL
gujaf-44	214	1	ezigbo	PERSON
gujaf-44	214	2	2010	DATE
gujaf-44	214	3	nigeria	GPE
gujaf-44	215	1	thisday	DATE
gujaf-44	215	2	2013	DATE
gujaf-44	215	3	mar. 29	DATE
gujaf-44	216	1	a., & sheffrin	ORG
gujaf-44	216	2	s.m.	GPE
gujaf-44	216	3	2002	DATE
gujaf-44	218	1	national tax journal	ORG
gujaf-44	218	2	55	CARDINAL
gujaf-44	218	3	75-88	DATE
gujaf-44	218	4	https://www.jstor.org/stable/41789600	GPE
gujaf-44	219	1	gabor	PERSON
gujaf-44	219	2	r.	NORP
gujaf-44	219	3	2012	DATE
gujaf-44	221	1	european journal of management	ORG
gujaf-44	221	2	12(1	CARDINAL
gujaf-44	221	3	61-72	DATE
gujaf-44	223	1	https://www.jstor.org/stable/41789600 gusau journal of accounting	ORG
gujaf-44	224	1	2, october,	DATE
gujaf-44	224	2	13	CARDINAL
gujaf-44	224	3	gambo	ORG
gujaf-44	224	4	e.j.	GPE
gujaf-44	224	5	a.	PERSON
gujaf-44	224	6	m., & oyewole	ORG
gujaf-44	224	7	o.s.	GPE
gujaf-44	224	8	2014	DATE
gujaf-44	225	1	african	NORP
gujaf-44	226	1	international journal of management research & review	ORG
gujaf-44	226	2	4(5	DATE
gujaf-44	226	3	575	CARDINAL
gujaf-44	227	1	2005	DATE
gujaf-44	228	1	australia	GPE
gujaf-44	228	2	hong kong	GPE
gujaf-44	229	1	journal of financial crime	ORG
gujaf-44	229	2	12(4	CARDINAL
gujaf-44	229	3	331	CARDINAL
gujaf-44	230	1	guala	GPE
gujaf-44	230	2	f., & mittone	ORG
gujaf-44	230	3	2005	DATE
gujaf-44	232	1	12(4	CARDINAL
gujaf-44	232	2	495	CARDINAL
gujaf-44	234	1	hanefah	PERSON
gujaf-44	234	2	m. m.	PERSON
gujaf-44	234	3	2007	DATE
gujaf-44	236	1	harris	ORG
gujaf-44	236	2	r. i.	PERSON
gujaf-44	236	3	n., & ding	ORG
gujaf-44	236	4	s.	PERSON
gujaf-44	236	5	2016	DATE
gujaf-44	237	1	china	GPE
gujaf-44	238	1	heang boong taing & yongjin chang	ORG
gujaf-44	238	2	2020	DATE
gujaf-44	239	1	issn	PERSON
gujaf-44	239	2	0190-0692	DATE
gujaf-44	239	3	1532 4265	DATE
gujaf-44	239	4	10.1080/01900692.2020.1728313	CARDINAL
gujaf-44	240	1	hofmann	PERSON
gujaf-44	240	2	hoelzl	GPE
gujaf-44	240	3	e., & kirchler	ORG
gujaf-44	240	4	2008	DATE
gujaf-44	242	1	zeitschrift fur	PERSON
gujaf-44	242	2	209217	DATE
gujaf-44	244	1	hsu	PERSON
gujaf-44	244	2	l. c.	PERSON
gujaf-44	244	3	2013	DATE
gujaf-44	246	1	pacific economic review	ORG
gujaf-44	246	2	18(4	CARDINAL
gujaf-44	246	3	475 501	CARDINAL
gujaf-44	247	1	j., & ofiafor	ORG
gujaf-44	247	2	e.	PERSON
gujaf-44	247	3	2014	DATE
gujaf-44	248	1	nigeria	GPE
gujaf-44	249	1	british journal of business and management research	ORG
gujaf-44	249	2	1(2	CARDINAL
gujaf-44	249	3	55 67	CARDINAL
gujaf-44	249	4	k. m.	PERSON
gujaf-44	249	5	s. h., & mohdali	ORG
gujaf-44	249	6	2014	DATE
gujaf-44	250	1	malaysian	NORP
gujaf-44	251	1	164	CARDINAL
gujaf-44	251	2	366	CARDINAL
gujaf-44	253	1	james	PERSON
gujaf-44	253	2	s., & alley	ORG
gujaf-44	253	3	2002	DATE
gujaf-44	255	1	kasipillai	GPE
gujaf-44	255	2	j. (	PERSON
gujaf-44	255	3	2012	DATE
gujaf-44	256	1	malaysia	GPE
gujaf-44	256	2	cch.	ORG
gujaf-44	257	1	kasipillai	GPE
gujaf-44	257	2	j. & jabbar	ORG
gujaf-44	257	3	a. h.	PERSON
gujaf-44	257	4	2003	DATE
gujaf-44	258	1	malaysian	NORP
gujaf-44	259	1	malaysian	NORP
gujaf-44	259	2	1	CARDINAL
gujaf-44	259	3	7	CARDINAL
gujaf-44	261	1	2, october,	DATE
gujaf-44	261	2	2020	DATE
gujaf-44	261	3	s.	PERSON
gujaf-44	261	4	2005	DATE
gujaf-44	263	1	d. druckman	PERSON
gujaf-44	263	2	123	CARDINAL
gujaf-44	264	1	thousand	CARDINAL
gujaf-44	264	2	khan	GPE
gujaf-44	264	3	w. a.	PERSON
gujaf-44	264	4	p. f.	PERSON
gujaf-44	264	5	2014	DATE
gujaf-44	265	1	pakistan	GPE
gujaf-44	265	2	punjab	GPE
gujaf-44	266	1	international journal of accounting	ORG
gujaf-44	266	2	4(2	CARDINAL
gujaf-44	266	3	273	CARDINAL
gujaf-44	267	1	kircher	ORG
gujaf-44	267	2	e. e. (	PERSON
gujaf-44	267	3	2008	DATE
gujaf-44	269	1	29(2	CARDINAL
gujaf-44	269	2	210	CARDINAL
gujaf-44	269	3	225	CARDINAL
gujaf-44	270	1	kirchler	PERSON
gujaf-44	270	2	e.	PERSON
gujaf-44	270	3	a., & wearing	ORG
gujaf-44	270	4	2006	DATE
gujaf-44	271	1	australian	NORP
gujaf-44	272	1	27(4	CARDINAL
gujaf-44	272	2	502 517	CARDINAL
gujaf-44	274	1	kyari	PERSON
gujaf-44	274	2	a. k.	PERSON
gujaf-44	274	3	2013	DATE
gujaf-44	275	1	nigeria	GPE
gujaf-44	275	2	robert gordon university	PERSON
gujaf-44	275	3	uk	GPE
gujaf-44	277	1	e. c., & ho	PERSON
gujaf-44	277	2	j. k.	PERSON
gujaf-44	277	3	2005	DATE
gujaf-44	278	1	malaysian	NORP
gujaf-44	279	1	e-journal of tax research	ORG
gujaf-44	279	2	3	CARDINAL
gujaf-44	279	3	45	DATE
gujaf-44	279	4	e. c.	PERSON
gujaf-44	279	5	mckerchar	GPE
gujaf-44	279	6	m., & hansford	ORG
gujaf-44	279	7	a.	PERSON
gujaf-44	279	8	2009	DATE
gujaf-44	280	1	malaysian	NORP
gujaf-44	281	1	4(1	CARDINAL
gujaf-44	281	2	181	CARDINAL
gujaf-44	281	3	202	CARDINAL
gujaf-44	282	1	j., guo	PERSON
gujaf-44	282	2	k., & yu	ORG
gujaf-44	282	3	2020	DATE
gujaf-44	284	1	31(1	CARDINAL
gujaf-44	284	2	18	CARDINAL
gujaf-44	286	1	malkawi	PERSON
gujaf-44	286	2	b. h., & haloush	ORG
gujaf-44	286	3	h. a.	PERSON
gujaf-44	286	4	2008	DATE
gujaf-44	287	1	jordan	GPE
gujaf-44	289	1	manaf	PERSON
gujaf-44	289	2	n. a. a.	PERSON
gujaf-44	289	3	2004	DATE
gujaf-44	290	1	malaysia	GPE
gujaf-44	291	1	university of nottingham	ORG
gujaf-44	292	1	m.	GPE
gujaf-44	292	2	bidin	GPE
gujaf-44	292	3	z., & abd jabbar	ORG
gujaf-44	292	4	2012	DATE
gujaf-44	293	1	malaysia	GPE
gujaf-44	294	1	a.	PERSON
gujaf-44	294	2	2016	DATE
gujaf-44	295	1	malaysia	GPE
gujaf-44	295	2	universiti utara malaysia).retrieved	PERSON
gujaf-44	296	1	https://doi.org/10.1016/j.joep.2006.01.005	ORG
gujaf-44	297	1	2, october,	DATE
gujaf-44	297	2	2020	DATE
gujaf-44	297	3	15	CARDINAL
gujaf-44	297	4	r. w.	PERSON
gujaf-44	297	5	m., & tyler	ORG
gujaf-44	297	6	m.	PERSON
gujaf-44	297	7	2009	DATE
gujaf-44	298	1	bosnia	GPE
gujaf-44	299	1	balkan	LOC
gujaf-44	299	2	11(2	CARDINAL
gujaf-44	299	3	197207.https://doi.org/10.1080/19448950902921085	CARDINAL
gujaf-44	299	4	mckerchar	PERSON
gujaf-44	299	5	1995	DATE
gujaf-44	301	1	australian	NORP
gujaf-44	301	2	12(1	CARDINAL
gujaf-44	301	3	2541	CARDINAL
gujaf-44	302	1	mckerchar	PERSON
gujaf-44	302	2	2003	DATE
gujaf-44	303	1	australian	NORP
gujaf-44	304	1	australian	NORP
gujaf-44	304	2	225	CARDINAL
gujaf-44	305	1	285242616;res	DATE
gujaf-44	305	2	0949482773	DATE
gujaf-44	306	1	mckerchar	PERSON
gujaf-44	306	2	m., ingraham	PERSON
gujaf-44	306	3	l r.	ORG
gujaf-44	306	4	s.	PERSON
gujaf-44	306	5	2005	DATE
gujaf-44	307	1	australia	GPE
gujaf-44	308	1	australian	NORP
gujaf-44	308	2	8(2	CARDINAL
gujaf-44	308	3	289 327	CARDINAL
gujaf-44	309	1	mdanat	ORG
gujaf-44	309	2	m. f.	PERSON
gujaf-44	309	3	m.	PERSON
gujaf-44	309	4	samawi	GPE
gujaf-44	309	5	j., arabiyat	ORG
gujaf-44	309	6	t. s.	GPE
gujaf-44	309	7	m. a.	PERSON
gujaf-44	309	8	2018	DATE
gujaf-44	310	1	jordan	GPE
gujaf-44	310	2	1980-2015	DATE
gujaf-44	311	1	med journal of business	ORG
gujaf-44	312	1	milliron	ORG
gujaf-44	312	2	v. c.	PERSON
gujaf-44	312	3	1985	DATE
gujaf-44	314	1	journal of accounting research,23(2	ORG
gujaf-44	314	2	794	CARDINAL
gujaf-44	316	1	mittone, l. (2006	ORG
gujaf-44	318	1	the journal of socioeconomics 35(5	ORG
gujaf-44	318	2	813	CARDINAL
gujaf-44	320	1	mohd isa, k.	PERSON
gujaf-44	320	2	2012	DATE
gujaf-44	321	1	malaysia	GPE
gujaf-44	321	2	curtin university	ORG
gujaf-44	322	1	muhammad	PERSON
gujaf-44	322	2	i.	PERSON
gujaf-44	322	3	2017	CARDINAL
gujaf-44	323	1	malaysia	GPE
gujaf-44	324	1	shs	CARDINAL
gujaf-44	325	1	34	CARDINAL
gujaf-44	325	2	11002	CARDINAL
gujaf-44	327	1	https://doi.org/10.1051/shsconf/20173411002	GPE
gujaf-44	328	1	mustafa, h. h. (1997	ORG
gujaf-44	329	1	malaysian	NORP
gujaf-44	329	2	universiti utara malaysia	PERSON
gujaf-44	330	1	nangih	PERSON
gujaf-44	330	2	e., & dick	ORG
gujaf-44	330	3	2018	DATE
gujaf-44	331	1	nigeria	GPE
gujaf-44	332	1	2, october,	DATE
gujaf-44	332	2	16	CARDINAL
gujaf-44	333	1	4(3	CARDINAL
gujaf-44	333	2	15-23	CARDINAL
gujaf-44	334	1	oduniyi	PERSON
gujaf-44	334	2	2004	DATE
gujaf-44	334	3	210	MONEY
gujaf-44	334	4	500	MONEY
gujaf-44	334	5	thisday, jan 13	DATE
gujaf-44	335	1	w.(2018	ORG
gujaf-44	335	2	march 4th	DATE
gujaf-44	335	3	3billion	MONEY
gujaf-44	336	1	daily	DATE
gujaf-44	337	1	https://dailypost.ng/2018/03/04/addax-petroleum-fg	PRODUCT
gujaf-44	337	2	oecd	ORG
gujaf-44	337	3	2019	CARDINAL
gujaf-44	338	1	africa	LOC
gujaf-44	339	1	g. o.	PERSON
gujaf-44	339	2	2011	DATE
gujaf-44	340	1	nigeria	GPE
gujaf-44	340	2	university of port harcourt	ORG
gujaf-44	340	3	nigeria	GPE
gujaf-44	341	1	b. t.	PERSON
gujaf-44	341	2	2010	DATE
gujaf-44	342	1	bournemouth university	ORG
gujaf-44	343	1	otusanya	NORP
gujaf-44	343	2	o. j. (	PERSON
gujaf-44	343	3	2011	DATE
gujaf-44	344	1	nigeria	GPE
gujaf-44	345	1	22(3	CARDINAL
gujaf-44	345	2	316	CARDINAL
gujaf-44	347	1	palil	PERSON
gujaf-44	347	2	m. r., & mustapha	PERSON
gujaf-44	347	3	a. f. (	PERSON
gujaf-44	347	4	2011	DATE
gujaf-44	349	1	african journal of business management	ORG
gujaf-44	349	2	5(33	DATE
gujaf-44	349	3	12864	DATE
gujaf-44	349	4	12872	DATE
gujaf-44	350	1	10.5897	CARDINAL
gujaf-44	350	2	ajbm11.1742 richardson	PERSON
gujaf-44	350	3	2008	DATE
gujaf-44	352	1	journal of international accounting	ORG
gujaf-44	352	2	67	CARDINAL
gujaf-44	353	1	ritsema	PERSON
gujaf-44	353	2	c. m.	PERSON
gujaf-44	353	3	thomas	PERSON
gujaf-44	353	4	d. w.	PERSON
gujaf-44	353	5	g. d.	PERSON
gujaf-44	353	6	2003	DATE
gujaf-44	354	1	1997	DATE
gujaf-44	354	2	arkansas tax penalty amnesty program	ORG
gujaf-44	355	1	irs	ORG
gujaf-44	356	1	http://www.irs.gov/pub/irs-soi/ritsema	GPE
gujaf-44	358	1	saad	PERSON
gujaf-44	358	2	2011	DATE
gujaf-44	360	1	university of canterbury	ORG
gujaf-44	362	1	saad	PERSON
gujaf-44	362	2	n.	PERSON
gujaf-44	362	3	2014	DATE
gujaf-44	364	1	109(1	GPE
gujaf-44	364	2	1069–1075	CARDINAL
gujaf-44	366	1	2, october,	DATE
gujaf-44	366	2	2020 17	DATE
gujaf-44	366	3	sandmo	ORG
gujaf-44	366	4	a. (	PERSON
gujaf-44	366	5	2005	DATE
gujaf-44	368	1	national tax journal	ORG
gujaf-44	368	2	643	CARDINAL
gujaf-44	369	1	r.	NORP
gujaf-44	369	2	2016	CARDINAL
gujaf-44	370	1	john wiley &	ORG
gujaf-44	371	1	sinnasamy	PERSON
gujaf-44	371	2	bidin	GPE
gujaf-44	371	3	z., & ismail	ORG
gujaf-44	371	4	s. s. s.	PERSON
gujaf-44	371	5	2015	DATE
gujaf-44	373	1	211	CARDINAL
gujaf-44	373	2	299	CARDINAL
gujaf-44	374	1	teng	PERSON
gujaf-44	374	2	y. m.	PERSON
gujaf-44	374	3	2016	CARDINAL
gujaf-44	375	1	kuala lumpur	GPE
gujaf-44	375	2	malaysia	GPE
gujaf-44	376	1	imperial journal of interdisciplinary research	ORG
gujaf-44	376	2	2(9	CARDINAL
gujaf-44	377	1	trivedi	PERSON
gujaf-44	377	2	m., & lynn	ORG
gujaf-44	377	3	b.	GPE
gujaf-44	377	4	2003	DATE
gujaf-44	379	1	journal of business ethics	ORG
gujaf-44	379	2	175	CARDINAL
gujaf-44	380	1	g. t.	PERSON
gujaf-44	380	2	a. p., & porcano	PERSON
gujaf-44	380	3	t. m.	PERSON
gujaf-44	380	4	2007	DATE
gujaf-44	382	1	journal of international accounting	ORG
gujaf-44	382	2	16(2	CARDINAL
gujaf-44	382	3	131	CARDINAL
gujaf-44	383	1	weisbach	GPE
gujaf-44	383	2	d. a.	PERSON
gujaf-44	383	3	2013	DATE
gujaf-44	384	1	american	NORP
gujaf-44	384	2	15(1	CARDINAL
gujaf-44	384	3	187	CARDINAL
gujaf-44	385	1	https://doi.org/10.1093/aler/aht002	GPE
gujaf-44	385	2	n.	PERSON
gujaf-44	385	3	ming ling	PERSON
gujaf-44	385	4	l., & bee wah	ORG
gujaf-44	385	5	2014	DATE
gujaf-44	386	1	malaysia	GPE
gujaf-44	387	1	215	CARDINAL