id	sid	eid	entity	type
gujaf-443	1	1	microsoft	ORG
gujaf-443	1	2	007hmw gusaujournalofaccountingandfinance	PERSON
gujaf-443	1	3	vol.5,issue1,april,2024	DATE
gujaf-443	2	1	vol.5issue1,april,2024issn:2756-665x	PERSON
gujaf-443	2	2	departmentofaccountingandfinance	ORG
gujaf-443	2	3	zamfarastate-nigeria	ORG
gujaf-443	2	4	departmentofaccountingandfinance gusaujournalofaccountingandfinance	PERSON
gujaf-443	2	5	april	DATE
gujaf-443	2	6	2024	CARDINAL
gujaf-443	2	7	departmentofaccountingandfinance	ORG
gujaf-443	2	8	zamfarastate-nigeria	ORG
gujaf-443	3	1	zaria kaduna	PERSON
gujaf-443	3	2	nigeria	GPE
gujaf-443	4	1	879121	DATE
gujaf-443	4	2	gusaujournalofaccountingandfinance	PERSON
gujaf-443	4	3	hassan departmentofaccounting	PERSON
gujaf-443	6	1	ahmadu bellouniversityzaria	PERSON
gujaf-443	6	2	kaduna state	GPE
gujaf-443	10	1	prof kabirtahirhamid	PERSON
gujaf-443	11	1	prof.ekojab.ekoja departmentof accounting	ORG
gujaf-443	11	2	jos	ORG
gujaf-443	12	1	departmentof	GPE
gujaf-443	12	2	universityof portharcourt	ORG
gujaf-443	13	1	prof.ahmadbello dogarawa departmentof accounting	ORG
gujaf-443	13	2	ahmadubellouniversityzaria.	ORG
gujaf-443	15	1	rahman	PERSON
gujaf-443	16	1	keffi	GPE
gujaf-443	17	1	kurawa departmentof	ORG
gujaf-443	18	1	ahmadu bellouniversity	PERSON
gujaf-443	18	2	zaria	PERSON
gujaf-443	19	1	prof.okpanachijoshua gusaujournalofaccountingandfinance	PERSON
gujaf-443	19	2	vol.5,issue1,april,2024	DATE
gujaf-443	19	3	departmentof accountingandmanagement	ORG
gujaf-443	19	4	nigeriandefenceacademy	GPE
gujaf-443	19	5	kaduna.	GPE
gujaf-443	20	1	niger state	ORG
gujaf-443	23	1	ahmadu bellouniversity	PERSON
gujaf-443	23	2	zaria	PERSON
gujaf-443	24	1	prof.musayelwaabubakar	PERSON
gujaf-443	24	2	usmanu danfodiyouniversity	ORG
gujaf-443	24	3	sokoto state	ORG
gujaf-443	25	1	ahmadu bellouniversityzaria	PERSON
gujaf-443	25	2	kaduna state	GPE
gujaf-443	26	1	ahmad departmentof	PERSON
gujaf-443	28	1	dr.fatimaalfa	ORG
gujaf-443	29	1	dr.nasirua.ka’oje departmentof accounting	ORG
gujaf-443	31	1	abdullahi departmentof	ORG
gujaf-443	32	1	dr.onipeadebenege yahaya	GPE
gujaf-443	32	2	nigeriandefenceacademy	GPE
gujaf-443	32	3	kaduna state	GPE
gujaf-443	33	1	dr.saidu adamu departmentofaccounting	PERSON
gujaf-443	34	1	dr.nasiruyunusa departmentof accounting	ORG
gujaf-443	34	2	ahmadubellouniversityzaria.	ORG
gujaf-443	35	1	muhammad departmentof	PERSON
gujaf-443	35	2	ahmadubellouniversityzaria	ORG
gujaf-443	36	1	dr.	PERSON
gujaf-443	36	2	lawal muhammad	PERSON
gujaf-443	36	3	departmentof accounting	ORG
gujaf-443	36	4	ahmadubellouniversityzaria	ORG
gujaf-443	37	1	gusaujournalofaccountingandfinance	PERSON
gujaf-443	37	2	yola	ORG
gujaf-443	38	1	dr.bashirumar farouk departmentofeconomics	PERSON
gujaf-443	38	2	zamfara state	GPE
gujaf-443	39	1	dremmanuel omokhuale departmentofmathematics	PERSON
gujaf-443	41	1	kabiru isah	PERSON
gujaf-443	41	2	bayero university kano	ORG
gujaf-443	41	3	kano state.profambashir	ORG
gujaf-443	43	1	muhammad tanko	PERSON
gujaf-443	43	2	kaduna state university	ORG
gujaf-443	43	3	kaduna	GPE
gujaf-443	43	4	sokoto state	ORG
gujaf-443	45	1	yazidkabiribrahim departmentofaccountingand	PERSON
gujaf-443	46	1	gusaujournalofaccountingandfinance	PERSON
gujaf-443	46	2	vol.5,issue1,april,2024 vi callfor	PERSON
gujaf-443	46	3	gusau journal of accounting	ORG
gujaf-443	47	1	two	CARDINAL
gujaf-443	47	2	april and october annually	DATE
gujaf-443	48	1	the department of accounting	ORG
gujaf-443	48	2	zamfara state	GPE
gujaf-443	48	3	nigeria	GPE
gujaf-443	48	4	islamic finance	ORG
gujaf-443	48	5	islamic	NORP
gujaf-443	49	1	english	LANGUAGE
gujaf-443	50	1	more than 15	CARDINAL
gujaf-443	50	2	a4	ORG
gujaf-443	50	3	1.5	CARDINAL
gujaf-443	50	4	12	CARDINAL
gujaf-443	51	1	25 percent	PERCENT
gujaf-443	52	1	5000	CARDINAL
gujaf-443	52	2	more than 250	CARDINAL
gujaf-443	52	3	four	CARDINAL
gujaf-443	53	1	apa 7th	PRODUCT
gujaf-443	57	1	paymentdetails bank	ORG
gujaf-443	57	2	fcmb	PERSON
gujaf-443	57	3	thehead	ORG
gujaf-443	58	1	+2348069393824	DATE
gujaf-443	58	2	452	CARDINAL
gujaf-443	59	1	imuede oyasor department of accounting science	ORG
gujaf-443	59	2	walter sisulu university mthatha	PERSON
gujaf-443	61	1	nigerian	NORP
gujaf-443	61	2	2014	DATE
gujaf-443	61	3	2023	CARDINAL
gujaf-443	61	4	gls	ORG
gujaf-443	64	1	nigeria‘s	NORP
gujaf-443	67	1	nigerian	NORP
gujaf-443	67	2	1.0	CARDINAL
gujaf-443	68	1	,2021).nigeria	GPE
gujaf-443	68	2	africa‘s	ORG
gujaf-443	68	3	2008	DATE
gujaf-443	69	1	al-matari	PERSON
gujaf-443	69	2	2022	CARDINAL
gujaf-443	70	1	nigeria	GPE
gujaf-443	71	1	defond & zhang	ORG
gujaf-443	71	2	2014	DATE
gujaf-443	72	1	nigeria‘s	NORP
gujaf-443	73	1	yasser et al.	PERSON
gujaf-443	73	2	453	CARDINAL
gujaf-443	75	1	fama & jensen	ORG
gujaf-443	75	2	1983	DATE
gujaf-443	76	1	pathan &	ORG
gujaf-443	76	2	2013	DATE
gujaf-443	77	1	al-shaer & zaman	ORG
gujaf-443	77	2	2016	DATE
gujaf-443	79	1	gls	ORG
gujaf-443	79	2	nigerian	NORP
gujaf-443	79	3	the nigerian exchange	ORG
gujaf-443	79	4	between 2014	DATE
gujaf-443	79	5	2023	CARDINAL
gujaf-443	80	1	gls	ORG
gujaf-443	80	2	greene	ORG
gujaf-443	80	3	2012	DATE
gujaf-443	81	1	ten	CARDINAL
gujaf-443	81	2	nigeria‘s	NORP
gujaf-443	83	1	jensen & meckling	ORG
gujaf-443	83	2	1976	DATE
gujaf-443	83	3	freeman	ORG
gujaf-443	83	4	1984	DATE
gujaf-443	85	1	three	CARDINAL
gujaf-443	86	1	first	ORDINAL
gujaf-443	86	2	african	NORP
gujaf-443	87	1	second	ORDINAL
gujaf-443	88	1	third	ORDINAL
gujaf-443	88	2	nigeria	GPE
gujaf-443	90	1	section 2	LAW
gujaf-443	90	2	3	CARDINAL
gujaf-443	90	3	section 4	LAW
gujaf-443	90	4	section 5	LAW
gujaf-443	91	1	gusaujournalofaccountingandfinance	ORG
gujaf-443	91	2	454	CARDINAL
gujaf-443	93	1	first	ORDINAL
gujaf-443	93	2	jensen	PERSON
gujaf-443	93	3	1976	DATE
gujaf-443	94	1	beatty & liao	ORG
gujaf-443	94	2	2014	DATE
gujaf-443	95	1	defond & zhang	ORG
gujaf-443	95	2	2014	DATE
gujaf-443	99	1	2019	DATE
gujaf-443	100	1	2020	DATE
gujaf-443	102	1	freeman	PERSON
gujaf-443	102	2	1984	DATE
gujaf-443	103	1	nigeria	GPE
gujaf-443	104	1	kolk & pinkse	ORG
gujaf-443	104	2	2010	DATE
gujaf-443	105	1	2021	CARDINAL
gujaf-443	107	1	2021	CARDINAL
gujaf-443	108	1	intereststhroughrobustauditpracticesandindependentoversightcansignificantlyinfluence gusaujournalofaccountingandfinance	PERSON
gujaf-443	108	2	455	CARDINAL
gujaf-443	109	1	2021	CARDINAL
gujaf-443	110	1	rdt	PERSON
gujaf-443	110	2	pfeffer	PERSON
gujaf-443	110	3	1978	DATE
gujaf-443	112	1	2018	DATE
gujaf-443	114	1	al-dhamari	PERSON
gujaf-443	114	2	ismail	PERSON
gujaf-443	114	3	2015	DATE
gujaf-443	115	1	rdt	PERSON
gujaf-443	118	1	defond	PERSON
gujaf-443	118	2	2014	DATE
gujaf-443	119	1	francis	PERSON
gujaf-443	119	2	2011	DATE
gujaf-443	121	1	2018)examined	CARDINAL
gujaf-443	121	2	jordanian	NORP
gujaf-443	122	1	2018	DATE
gujaf-443	122	2	uk	GPE
gujaf-443	123	1	nigeria	GPE
gujaf-443	124	1	2019	DATE
gujaf-443	124	2	four	CARDINAL
gujaf-443	126	1	2020	DATE
gujaf-443	126	2	malaysian	NORP
gujaf-443	126	3	456	CARDINAL
gujaf-443	128	1	2019	DATE
gujaf-443	129	1	nigerian	NORP
gujaf-443	130	1	2020	DATE
gujaf-443	130	2	15	CARDINAL
gujaf-443	130	3	nigerian	NORP
gujaf-443	132	1	nigerian	NORP
gujaf-443	132	2	2014	DATE
gujaf-443	133	1	nigeria	GPE
gujaf-443	134	1	haji	PERSON
gujaf-443	134	2	hossain	PERSON
gujaf-443	134	3	2016	DATE
gujaf-443	134	4	malaysian	NORP
gujaf-443	136	1	2021	CARDINAL
gujaf-443	136	2	gulf cooperationcouncil(gcc)countriesindicatingthatauditqualityandboardoversightjointly	ORG
gujaf-443	139	1	south african	NORP
gujaf-443	139	2	naciti et al	PERSON
gujaf-443	140	1	2021	CARDINAL
gujaf-443	140	2	esg	ORG
gujaf-443	142	1	knechel et al	PERSON
gujaf-443	142	2	2020	DATE
gujaf-443	145	1	2011	DATE
gujaf-443	145	2	knechel et al.	PERSON
gujaf-443	145	3	2013	DATE
gujaf-443	146	1	defond & zhang	ORG
gujaf-443	146	2	2014	DATE
gujaf-443	146	3	francis	PERSON
gujaf-443	146	4	2022	CARDINAL
gujaf-443	147	1	francis & wang	ORG
gujaf-443	147	2	2019	DATE
gujaf-443	147	3	liu & wang	ORG
gujaf-443	147	4	2018	DATE
gujaf-443	148	1	gusaujournalofaccountingandfinance	PERSON
gujaf-443	148	2	457	CARDINAL
gujaf-443	148	3	nigeria	GPE
gujaf-443	148	4	salawu & agboola	ORG
gujaf-443	148	5	2020;okoye	CARDINAL
gujaf-443	149	1	ibrahim & alagba	ORG
gujaf-443	149	2	2021	CARDINAL
gujaf-443	149	3	al.	GPE
gujaf-443	149	4	2022	CARDINAL
gujaf-443	151	1	nigerian	NORP
gujaf-443	153	1	bhagat & bolton	ORG
gujaf-443	153	2	2013	DATE
gujaf-443	154	1	linck et al.	PERSON
gujaf-443	154	2	2013	DATE
gujaf-443	155	1	erhardt et al.	PERSON
gujaf-443	155	2	2020	DATE
gujaf-443	155	3	tarek & wasfy	ORG
gujaf-443	155	4	2021	CARDINAL
gujaf-443	156	1	mallin	ORG
gujaf-443	156	2	2020	DATE
gujaf-443	156	3	aguilera & jackson	ORG
gujaf-443	156	4	2010	DATE
gujaf-443	158	1	nigerian	NORP
gujaf-443	158	2	2021	CARDINAL
gujaf-443	158	3	oyerinde &	ORG
gujaf-443	158	4	2023	CARDINAL
gujaf-443	159	1	furthersupportingfirmperformance(olokoyo &oke,2017;yakubu et al.	ORG
gujaf-443	159	2	2022	CARDINAL
gujaf-443	160	1	second	ORDINAL
gujaf-443	162	1	2014	DATE
gujaf-443	162	2	al-matari et al.	PERSON
gujaf-443	162	3	2016	DATE
gujaf-443	163	1	al.	GPE
gujaf-443	163	2	2011	DATE
gujaf-443	163	3	abor & biekpe	ORG
gujaf-443	163	4	2018	DATE
gujaf-443	164	1	adegbite & nakajima	ORG
gujaf-443	164	2	2019	DATE
gujaf-443	164	3	adegbite	ORG
gujaf-443	164	4	2021	CARDINAL
gujaf-443	165	1	2017	CARDINAL
gujaf-443	166	1	bhattiet al.	PERSON
gujaf-443	166	2	2018	DATE
gujaf-443	167	1	nigerian	NORP
gujaf-443	167	2	actsasastrategicmoderatorthatamplifiesthebenefitsofauditquality(adeniyi&aremu	ORG
gujaf-443	167	3	gusaujournalofaccountingandfinance	ORG
gujaf-443	167	4	458 2022	CARDINAL
gujaf-443	167	5	& obi	ORG
gujaf-443	167	6	2023	CARDINAL
gujaf-443	169	1	3	CARDINAL
gujaf-443	171	1	rdt highlights	PERSON
gujaf-443	172	1	nigerian	NORP
gujaf-443	173	1	annual	DATE
gujaf-443	173	2	2014	DATE
gujaf-443	173	3	2023	CARDINAL
gujaf-443	173	4	ten	CARDINAL
gujaf-443	173	5	the nigerian exchange	ORG
gujaf-443	174	1	nigeria‘s	NORP
gujaf-443	174	2	salawu & agboola	ORG
gujaf-443	174	3	2020	DATE
gujaf-443	174	4	2022	CARDINAL
gujaf-443	175	1	baltagi	NORP
gujaf-443	175	2	2021	CARDINAL
gujaf-443	176	1	bhagat & bolton	ORG
gujaf-443	176	2	2013	DATE
gujaf-443	176	3	linck et al.	PERSON
gujaf-443	176	4	2013	DATE
gujaf-443	177	1	four	CARDINAL
gujaf-443	177	2	four	CARDINAL
gujaf-443	177	3	defond & zhang	ORG
gujaf-443	177	4	2014	DATE
gujaf-443	178	1	mallin	ORG
gujaf-443	178	2	2020	DATE
gujaf-443	178	3	adegbite & nakajima	ORG
gujaf-443	178	4	2019	DATE
gujaf-443	179	1	gls	ORG
gujaf-443	180	1	gls	ORG
gujaf-443	180	2	wooldridge	PERSON
gujaf-443	180	3	2010	DATE
gujaf-443	180	4	baltagi	ORG
gujaf-443	180	5	2021	CARDINAL
gujaf-443	181	1	hausman	PERSON
gujaf-443	181	2	study‘s	ORG
gujaf-443	181	3	1978	DATE
gujaf-443	181	4	1)to	ORDINAL
gujaf-443	181	5	2	CARDINAL
gujaf-443	182	1	year 𝑡	DATE
gujaf-443	182	2	459	CARDINAL
gujaf-443	184	1	3	CARDINAL
gujaf-443	185	1	demsetz & lehn	ORG
gujaf-443	185	2	1985	DATE
gujaf-443	185	3	adegbite	ORG
gujaf-443	185	4	2021	CARDINAL
gujaf-443	185	5	jensen & meckling	ORG
gujaf-443	185	6	1976	DATE
gujaf-443	185	7	berger & bouwman	ORG
gujaf-443	185	8	2009	DATE
gujaf-443	186	1	asymmetry(francis, 2011	DATE
gujaf-443	187	1	0	CARDINAL
gujaf-443	188	1	bhagat & bolton	ORG
gujaf-443	188	2	2013	DATE
gujaf-443	188	3	0	CARDINAL
gujaf-443	189	1	jensen & meckling	ORG
gujaf-443	189	2	1976	DATE
gujaf-443	189	3	mallin	ORG
gujaf-443	189	4	2020	DATE
gujaf-443	190	1	gls	ORG
gujaf-443	190	2	baltagi	NORP
gujaf-443	190	3	2021	CARDINAL
gujaf-443	190	4	wooldridge	ORG
gujaf-443	190	5	2010	DATE
gujaf-443	191	1	ols	ORG
gujaf-443	191	2	gls	ORG
gujaf-443	191	3	2021	CARDINAL
gujaf-443	192	1	hsiao, 2014	ORG
gujaf-443	194	1	1978	DATE
gujaf-443	195	1	gujarati & porter	ORG
gujaf-443	195	2	2009	DATE
gujaf-443	196	1	arellano	PERSON
gujaf-443	196	2	2003	DATE
gujaf-443	197	1	1	CARDINAL
gujaf-443	198	1	2020),khanetal	ORG
gujaf-443	198	2	2022	CARDINAL
gujaf-443	199	1	2023	CARDINAL
gujaf-443	199	2	annual	DATE
gujaf-443	199	3	2014	DATE
gujaf-443	199	4	2023	CARDINAL
gujaf-443	200	1	ngx gusaujournalofaccountingandfinance	PERSON
gujaf-443	200	2	460	CARDINAL
gujaf-443	200	3	2021);barua& goodwin	ORG
gujaf-443	200	4	2022	CARDINAL
gujaf-443	200	5	annual	DATE
gujaf-443	200	6	jointaudit jtau𝑖𝑡 𝛽2 independent binary(1/0	ORG
gujaf-443	200	7	1	CARDINAL
gujaf-443	200	8	carson et al	FAC
gujaf-443	201	1	2022);maijoor	CARDINAL
gujaf-443	201	2	2020	DATE
gujaf-443	201	3	2021	CARDINAL
gujaf-443	201	4	annual	DATE
gujaf-443	201	5	acmt𝑖𝑡	PRODUCT
gujaf-443	202	1	al-matari	PERSON
gujaf-443	203	1	2020),egbunikeet	CARDINAL
gujaf-443	203	2	2023	CARDINAL
gujaf-443	203	3	annual	DATE
gujaf-443	205	1	2021),salimetal	CARDINAL
gujaf-443	205	2	2022	CARDINAL
gujaf-443	205	3	mohammedetal	ORG
gujaf-443	206	1	2023	CARDINAL
gujaf-443	206	2	kılıç & kuzey	ORG
gujaf-443	206	3	2020),uwuigbeet	CARDINAL
gujaf-443	207	1	2023	CARDINAL
gujaf-443	207	2	4.0	CARDINAL
gujaf-443	207	3	2	CARDINAL
gujaf-443	208	1	35.7%	PERCENT
gujaf-443	208	2	nigerian	NORP
gujaf-443	208	3	28%	PERCENT
gujaf-443	209	1	approximately 83 days	DATE
gujaf-443	210	1	43.8%	PERCENT
gujaf-443	211	1	nearly 12	CARDINAL
gujaf-443	213	1	3	CARDINAL
gujaf-443	214	1	roe shows	LAW
gujaf-443	215	1	hillman & dalziel	ORG
gujaf-443	215	2	2021	CARDINAL
gujaf-443	216	1	10%	PERCENT
gujaf-443	216	2	nguyen & tran	ORG
gujaf-443	216	3	2022	CARDINAL
gujaf-443	217	1	2	CARDINAL
gujaf-443	217	2	descriptivestatistics	ORG
gujaf-443	218	1	max 𝑅𝑂𝐸𝑖𝑡	PERSON
gujaf-443	218	2	0.990	CARDINAL
gujaf-443	218	3	461	CARDINAL
gujaf-443	219	1	max	PERSON
gujaf-443	219	2	0.700 0.461 0.000 1.000	QUANTITY
gujaf-443	219	3	0.438 0.206 0.000	QUANTITY
gujaf-443	219	4	13.016	CARDINAL
gujaf-443	219	5	2024	CARDINAL
gujaf-443	219	6	3	CARDINAL
gujaf-443	219	7	1	CARDINAL
gujaf-443	219	8	2	CARDINAL
gujaf-443	219	9	3	CARDINAL
gujaf-443	219	10	4	CARDINAL
gujaf-443	219	11	5	CARDINAL
gujaf-443	219	12	6	CARDINAL
gujaf-443	219	13	0.091	CARDINAL
gujaf-443	219	14	0.368	CARDINAL
gujaf-443	219	15	1.000	CARDINAL
gujaf-443	219	16	0.068	CARDINAL
gujaf-443	219	17	0.500	CARDINAL
gujaf-443	219	18	0.031	CARDINAL
gujaf-443	219	19	0.757	CARDINAL
gujaf-443	219	20	1.000	CARDINAL
gujaf-443	219	21	0.133	CARDINAL
gujaf-443	219	22	0.186	CARDINAL
gujaf-443	219	23	1.000	CARDINAL
gujaf-443	219	24	0.011	CARDINAL
gujaf-443	219	25	0.910	CARDINAL
gujaf-443	219	26	0.077	CARDINAL
gujaf-443	219	27	0.448	CARDINAL
gujaf-443	219	28	1.000	CARDINAL
gujaf-443	219	29	0.059	CARDINAL
gujaf-443	219	30	0.482	CARDINAL
gujaf-443	219	31	0.085	CARDINAL
gujaf-443	219	32	0.039	CARDINAL
gujaf-443	219	33	0.701	CARDINAL
gujaf-443	219	34	0.039	CARDINAL
gujaf-443	219	35	0.703	CARDINAL
gujaf-443	219	36	1.000	CARDINAL
gujaf-443	219	37	2024	CARDINAL
gujaf-443	220	1	4	CARDINAL
gujaf-443	221	1	𝑅𝑂𝐸𝑖𝑡	ORG
gujaf-443	221	2	2.912	MONEY
gujaf-443	221	3	1.391	MONEY
gujaf-443	221	4	0.732	CARDINAL
gujaf-443	221	5	1.345 0.657 0.256	MONEY
gujaf-443	221	6	0.997	CARDINAL
gujaf-443	221	7	0.998 1.040	MONEY
gujaf-443	221	8	3.376	MONEY
gujaf-443	221	9	0.003 1.040	MONEY
gujaf-443	221	10	2.878	MONEY
gujaf-443	221	11	0.975	CARDINAL
gujaf-443	221	12	5	CARDINAL
gujaf-443	221	13	462	CARDINAL
gujaf-443	221	14	0.755	CARDINAL
gujaf-443	221	15	2024	CARDINAL
gujaf-443	223	1	1.3	CARDINAL
gujaf-443	224	1	hausman	PERSON
gujaf-443	224	2	5	CARDINAL
gujaf-443	224	3	2.642	CARDINAL
gujaf-443	224	4	0.755	CARDINAL
gujaf-443	224	5	wooldridge	ORG
gujaf-443	224	6	2021	DATE
gujaf-443	225	1	6	CARDINAL
gujaf-443	225	2	jtau	PERSON
gujaf-443	226	1	adeyemi & fagbemi	ORG
gujaf-443	226	2	2021	DATE
gujaf-443	227	1	nigerian	NORP
gujaf-443	228	1	7	CARDINAL
gujaf-443	233	1	6	CARDINAL
gujaf-443	233	2	baselineglsrandomeffectsregressionofroe	PERSON
gujaf-443	234	1	coef	PERSON
gujaf-443	236	1	1 0.001 0.001	CARDINAL
gujaf-443	236	2	2 0.064	CARDINAL
gujaf-443	236	3	0.118	CARDINAL
gujaf-443	236	4	0.054 2.200	MONEY
gujaf-443	236	5	0.030	MONEY
gujaf-443	236	6	0.680	CARDINAL
gujaf-443	236	7	0.062	CARDINAL
gujaf-443	236	8	463	CARDINAL
gujaf-443	236	9	coef	PERSON
gujaf-443	238	1	0.060	CARDINAL
gujaf-443	238	2	1.288	CARDINAL
gujaf-443	238	3	0.276	CARDINAL
gujaf-443	238	4	2024	CARDINAL
gujaf-443	239	1	7	CARDINAL
gujaf-443	239	2	coef	PERSON
gujaf-443	241	1	0.001 0.001	CARDINAL
gujaf-443	241	2	0.823 𝐴𝐶𝑀𝑇𝑖𝑡 𝛽3	MONEY
gujaf-443	241	3	0.099	CARDINAL
gujaf-443	241	4	0.925	MONEY
gujaf-443	241	5	0.754	CARDINAL
gujaf-443	241	6	0.978	CARDINAL
gujaf-443	241	7	0.101	CARDINAL
gujaf-443	241	8	0.055	CARDINAL
gujaf-443	241	9	0.757	CARDINAL
gujaf-443	241	10	0.138	CARDINAL
gujaf-443	241	11	0.061	CARDINAL
gujaf-443	241	12	0.806	CARDINAL
gujaf-443	241	13	0.599	CARDINAL
gujaf-443	241	14	2024	CARDINAL
gujaf-443	241	15	first	ORDINAL
gujaf-443	241	16	nigerian	NORP
gujaf-443	242	1	jtau	PERSON
gujaf-443	243	1	roe	PRODUCT
gujaf-443	244	1	mensah et al	PERSON
gujaf-443	245	1	2021	CARDINAL
gujaf-443	245	2	2023	CARDINAL
gujaf-443	246	1	two	CARDINAL
gujaf-443	247	1	n& gusaujournalofaccountingandfinance	ORG
gujaf-443	247	2	464	CARDINAL
gujaf-443	247	3	1976	DATE
gujaf-443	247	4	chen et al.	PERSON
gujaf-443	247	5	2023	CARDINAL
gujaf-443	248	1	nigerian	NORP
gujaf-443	248	2	2022	CARDINAL
gujaf-443	249	1	third	ORDINAL
gujaf-443	251	1	hillman & dalziel	ORG
gujaf-443	251	2	2021	CARDINAL
gujaf-443	252	1	al-shammari & al-sultan	ORG
gujaf-443	252	2	2020	DATE
gujaf-443	253	1	nigerian	NORP
gujaf-443	254	1	nigerian	NORP
gujaf-443	254	2	nguyen & tran	ORG
gujaf-443	254	3	2022	CARDINAL
gujaf-443	256	1	nigeria	GPE
gujaf-443	257	1	first	ORDINAL
gujaf-443	257	2	adeyemi & fagbemi	ORG
gujaf-443	257	3	2021	DATE
gujaf-443	259	1	second	ORDINAL
gujaf-443	260	1	mensah et al	PERSON
gujaf-443	261	1	2021	CARDINAL
gujaf-443	263	1	third	ORDINAL
gujaf-443	264	1	chen et al.	PERSON
gujaf-443	264	2	2023	CARDINAL
gujaf-443	265	1	fourth	ORDINAL
gujaf-443	266	1	2022	CARDINAL
gujaf-443	267	1	gusaujournalofaccountingandfinance	PERSON
gujaf-443	267	2	465	CARDINAL
gujaf-443	267	3	nigerian	NORP
gujaf-443	268	1	al-shammari & al-sultan	ORG
gujaf-443	268	2	2020	DATE
gujaf-443	269	1	5.0	CARDINAL
gujaf-443	269	2	nigerian	NORP
gujaf-443	269	3	2014–2023	CARDINAL
gujaf-443	269	4	gls	ORG
gujaf-443	271	1	nigerian	NORP
gujaf-443	272	1	adams et al.	PERSON
gujaf-443	272	2	2021	CARDINAL
gujaf-443	272	3	2023	CARDINAL
gujaf-443	274	1	first	ORDINAL
gujaf-443	275	1	second	ORDINAL
gujaf-443	275	2	2020	DATE
gujaf-443	276	1	third	ORDINAL
gujaf-443	276	2	covid-19	PERSON
gujaf-443	278	1	chen et al.	PERSON
gujaf-443	278	2	2022	CARDINAL
gujaf-443	279	1	2021	CARDINAL
gujaf-443	281	1	nigeria	GPE
gujaf-443	281	2	agbaje & akinyele	ORG
gujaf-443	281	3	2020	DATE
gujaf-443	284	1	extendingthescopetonon	NORP
gujaf-443	284	2	466	CARDINAL
gujaf-443	285	1	zheng & huang	ORG
gujaf-443	285	2	2024	DATE
gujaf-443	286	1	j., & biekpe	ORG
gujaf-443	286	2	2018	DATE
gujaf-443	287	1	ghana	GPE
gujaf-443	288	1	1063–1083	CARDINAL
gujaf-443	289	1	https://doi.org/10.1108/cg-01-2018-0032 adeniyi, a., & aremu	PERSON
gujaf-443	289	2	m.	PERSON
gujaf-443	289	3	2022	CARDINAL
gujaf-443	290	1	nigerian	NORP
gujaf-443	291	1	8(1	CARDINAL
gujaf-443	293	1	adegbite	PERSON
gujaf-443	293	2	2021	CARDINAL
gujaf-443	295	1	209–225	CARDINAL
gujaf-443	296	1	e., & nakajima	ORG
gujaf-443	296	2	c.	PERSON
gujaf-443	296	3	2019	DATE
gujaf-443	297	1	nigeria	GPE
gujaf-443	298	1	32(5	CARDINAL
gujaf-443	298	2	1322–1343	CARDINAL
gujaf-443	299	1	w. a., & akinyele	PERSON
gujaf-443	299	2	s. t.	PERSON
gujaf-443	299	3	2020	DATE
gujaf-443	300	1	nigerian	NORP
gujaf-443	301	1	20(6	CARDINAL
gujaf-443	301	2	1031–1047	CARDINAL
gujaf-443	302	1	al-dhamari	PERSON
gujaf-443	302	2	r. a.	PERSON
gujaf-443	302	3	ismail	PERSON
gujaf-443	302	4	k. n. i. k.	PERSON
gujaf-443	302	5	2015	DATE
gujaf-443	303	1	malaysia	GPE
gujaf-443	304	1	307–323	CARDINAL
gujaf-443	305	1	al farooque	PERSON
gujaf-443	305	2	zahan	GPE
gujaf-443	305	3	m., & ismail	ORG
gujaf-443	305	4	2020	DATE
gujaf-443	306	1	malaysia	GPE
gujaf-443	307	1	journal of asian finance	ORG
gujaf-443	307	2	7(9	CARDINAL
gujaf-443	307	3	55–65	CARDINAL
gujaf-443	308	1	al-matari	PERSON
gujaf-443	308	2	e. m.	PERSON
gujaf-443	308	3	al-swidi	ORG
gujaf-443	308	4	a. k.	PERSON
gujaf-443	308	5	f. h.	PERSON
gujaf-443	308	6	2022	CARDINAL
gujaf-443	309	1	gulf cooperation council	ORG
gujaf-443	310	1	75	DATE
gujaf-443	311	1	https://doi.org/10.3390/jrfm15020075 alqatamin	GPE
gujaf-443	311	2	r. m.	PERSON
gujaf-443	311	3	2018	DATE
gujaf-443	312	1	jordan	GPE
gujaf-443	313	1	7(2	CARDINAL
gujaf-443	313	2	140–152	CARDINAL
gujaf-443	314	1	al-shammari	PERSON
gujaf-443	314	2	al-sultan	PERSON
gujaf-443	314	3	w.	PERSON
gujaf-443	314	4	2020	DATE
gujaf-443	316	1	747–761	CARDINAL
gujaf-443	317	1	2016	DATE
gujaf-443	319	1	contemporary accounting & economics	ORG
gujaf-443	319	2	210–222	CARDINAL
gujaf-443	320	1	al-shaer	PERSON
gujaf-443	320	2	2018	DATE
gujaf-443	322	1	27(7	CARDINAL
gujaf-443	322	2	973	CARDINAL
gujaf-443	322	3	986.https://doi.org/10.1002/bse.2046	CARDINAL
gujaf-443	322	4	agyemang	PERSON
gujaf-443	322	5	m.	PERSON
gujaf-443	322	6	2020	DATE
gujaf-443	324	1	34, 101477	DATE
gujaf-443	325	1	s. r.	PERSON
gujaf-443	325	2	z., & ahmad	ORG
gujaf-443	325	3	n.	PERSON
gujaf-443	325	4	2019	DATE
gujaf-443	327	1	154–178	CARDINAL
gujaf-443	328	1	https://doi.org/10.1108/maj-09-2017-1661 beatty, a., & liao	ORG
gujaf-443	328	2	s.	PERSON
gujaf-443	328	3	2014	DATE
gujaf-443	330	1	journal of accounting and economics	ORG
gujaf-443	330	2	58(2	CARDINAL
gujaf-443	330	3	339–383	CARDINAL
gujaf-443	331	1	carson	PERSON
gujaf-443	331	2	r.	NORP
gujaf-443	331	3	a., & holm	ORG
gujaf-443	331	4	2022	CARDINAL
gujaf-443	332	1	gusaujournalofaccountingandfinance	PERSON
gujaf-443	332	2	467	CARDINAL
gujaf-443	332	3	chen	PERSON
gujaf-443	332	4	x.	GPE
gujaf-443	332	5	sun, z., & wang	ORG
gujaf-443	332	6	2022	CARDINAL
gujaf-443	334	1	41(1	CARDINAL
gujaf-443	334	2	106–122	CARDINAL
gujaf-443	335	1	https://doi.org/10.1016/j.jaccpubpol.2021.106122 chen	PERSON
gujaf-443	335	2	x.	GPE
gujaf-443	335	3	2023).boardindependenceand	CARDINAL
gujaf-443	336	1	52, 100938	DATE
gujaf-443	337	1	https://doi.org/10.1016/j.ememar.2023.100938	DATE
gujaf-443	337	2	m., & zhang	ORG
gujaf-443	337	3	j.	PERSON
gujaf-443	337	4	2014	DATE
gujaf-443	339	1	journal of accounting and economics	ORG
gujaf-443	339	2	275–326	CARDINAL
gujaf-443	340	1	eze	ORG
gujaf-443	340	2	s. c.	PERSON
gujaf-443	340	3	a., & obikeze	ORG
gujaf-443	340	4	m.	PERSON
gujaf-443	340	5	2022	CARDINAL
gujaf-443	341	1	nigeria	GPE
gujaf-443	342	1	22(6),1283-1301	CARDINAL
gujaf-443	343	1	https://doi.org/10.1108/cg-04-2021-0154 fama	PERSON
gujaf-443	343	2	e. f., & jensen	PERSON
gujaf-443	343	3	m. c.	PERSON
gujaf-443	343	4	1983	DATE
gujaf-443	345	1	26(2	CARDINAL
gujaf-443	345	2	301–325	CARDINAL
gujaf-443	346	1	francis	PERSON
gujaf-443	346	2	j. r.	PERSON
gujaf-443	346	3	2011	DATE
gujaf-443	348	1	journal of practice &	ORG
gujaf-443	348	2	125–152	CARDINAL
gujaf-443	349	1	j. r.	PERSON
gujaf-443	349	2	2020	DATE
gujaf-443	351	1	34(1	CARDINAL
gujaf-443	351	2	3–29	CARDINAL
gujaf-443	351	3	https://doi.org/10.2308/acch-18-034 francis	PERSON
gujaf-443	351	4	j. r.	PERSON
gujaf-443	351	5	2022	CARDINAL
gujaf-443	353	1	489–511	CARDINAL
gujaf-443	355	1	freeman	PERSON
gujaf-443	356	1	a. m.	PERSON
gujaf-443	356	2	beddewela	GPE
gujaf-443	356	3	e., &cowton	ORG
gujaf-443	356	4	c.j.	GPE
gujaf-443	356	5	2021	CARDINAL
gujaf-443	358	1	gulf cooperation council	ORG
gujaf-443	359	1	30(1	CARDINAL
gujaf-443	361	1	haji, a. a.	PERSON
gujaf-443	361	2	& hossain	PERSON
gujaf-443	361	3	d. m.	PERSON
gujaf-443	361	4	2016	DATE
gujaf-443	362	1	csr	ORG
gujaf-443	363	1	16(4	CARDINAL
gujaf-443	365	1	hillman	ORG
gujaf-443	365	2	a. j., & dalziel	PERSON
gujaf-443	365	3	2021	CARDINAL
gujaf-443	367	1	academy of management review	ORG
gujaf-443	367	2	46(1	CARDINAL
gujaf-443	367	3	26	CARDINAL
gujaf-443	368	1	https://doi.org/10.5465/amr.2018.0110 hossain	PERSON
gujaf-443	368	2	m., monem	PERSON
gujaf-443	368	3	r.,& rowe	ORG
gujaf-443	368	4	2021	CARDINAL
gujaf-443	370	1	106838	DATE
gujaf-443	371	1	jensen	PERSON
gujaf-443	371	2	m. c.	PERSON
gujaf-443	371	3	w. h.	PERSON
gujaf-443	371	4	1976	DATE
gujaf-443	373	1	journal of financial economics	ORG
gujaf-443	373	2	3(4	CARDINAL
gujaf-443	373	3	305-360	CARDINAL
gujaf-443	374	1	https://doi.org/10.1016/0304-405x(76)90026-x khlif	PERSON
gujaf-443	374	2	samaha	PERSON
gujaf-443	374	3	k., & hussainey	ORG
gujaf-443	374	4	k.	PERSON
gujaf-443	374	5	2019	DATE
gujaf-443	375	1	36, 100254	DATE
gujaf-443	376	1	klein	GPE
gujaf-443	376	2	a.	PERSON
gujaf-443	376	3	2002	DATE
gujaf-443	377	1	audit committee	ORG
gujaf-443	378	1	journal of accounting and economics	ORG
gujaf-443	378	2	33(3	CARDINAL
gujaf-443	378	3	375–400	CARDINAL
gujaf-443	379	1	4101(02)00059-9	TIME
gujaf-443	379	2	knechel	GPE
gujaf-443	379	3	w. r.	PERSON
gujaf-443	379	4	a., & zerni	ORG
gujaf-443	379	5	2015	DATE
gujaf-443	381	1	journal of practice &	ORG
gujaf-443	381	2	34(supplement 1	DATE
gujaf-443	381	3	221–255	CARDINAL
gujaf-443	382	1	https://doi.org/10.2308/ajpt-50909 krishnan	PERSON
gujaf-443	382	2	g. v. (	PERSON
gujaf-443	382	3	2005	DATE
gujaf-443	384	1	649–675	CARDINAL
gujaf-443	385	1	la porta	PERSON
gujaf-443	385	2	r.	NORP
gujaf-443	385	3	lopez-de-silanes	PERSON
gujaf-443	385	4	f.	PERSON
gujaf-443	385	5	a., & vishny	ORG
gujaf-443	385	6	r. w.	PERSON
gujaf-443	385	7	1999	DATE
gujaf-443	387	1	471–517	CARDINAL
gujaf-443	388	1	1082.00115	CARDINAL
gujaf-443	388	2	d. f., & tayan	PERSON
gujaf-443	388	3	b.	PERSON
gujaf-443	388	4	2011	DATE
gujaf-443	391	1	c.,nanda	PERSON
gujaf-443	391	2	d., &wysocki	ORG
gujaf-443	391	3	p.d.	PERSON
gujaf-443	392	1	journal of financial economics	ORG
gujaf-443	392	2	69(3	CARDINAL
gujaf-443	392	3	505–527	CARDINAL
gujaf-443	393	1	https://doi.org/10.1016/s0304-405x(03)00121-1 lin	PERSON
gujaf-443	393	2	j.w.	GPE
gujaf-443	393	3	boardcharacteristics	GPE
gujaf-443	393	4	andearnings gusaujournalofaccountingandfinance	PERSON
gujaf-443	393	5	468	CARDINAL
gujaf-443	394	1	international journal of accounting	ORG
gujaf-443	394	2	18(4	CARDINAL
gujaf-443	394	3	279–303	CARDINAL
gujaf-443	395	1	c. g.	PERSON
gujaf-443	395	2	k. a.	PERSON
gujaf-443	396	1	2011	DATE
gujaf-443	397	1	ghana	GPE
gujaf-443	398	1	11(5	CARDINAL
gujaf-443	398	2	530–543	CARDINAL
gujaf-443	399	1	e. n.	PERSON
gujaf-443	399	2	2007	DATE
gujaf-443	400	1	nigeria	GPE
gujaf-443	401	1	173–193	CARDINAL
gujaf-443	402	1	spencer stuart	PERSON
gujaf-443	403	1	2023	CARDINAL
gujaf-443	404	1	annual	DATE
gujaf-443	405	1	spencer stuart	PERSON
gujaf-443	406	1	https://www.spencerstuart.com/research-and-insight/annual-board-index spira	ORG
gujaf-443	406	2	l. f. (	PERSON
gujaf-443	406	3	2011	DATE
gujaf-443	408	1	215–228	CARDINAL
gujaf-443	409	1	q., & firth	ORG
gujaf-443	409	2	2011	DATE
gujaf-443	410	1	china	GPE
gujaf-443	411	1	international journal of accounting	ORG
gujaf-443	411	2	46(2	CARDINAL
gujaf-443	411	3	167–183	CARDINAL
gujaf-443	413	1	australian	NORP
gujaf-443	413	2	30(1	CARDINAL
gujaf-443	413	3	22–38	CARDINAL
gujaf-443	415	1	africanjournalofeconomicandmanagementstudies	PERSON
gujaf-443	415	2	44–59	DATE
gujaf-443	416	1	wang	PERSON
gujaf-443	416	2	x.	GPE
gujaf-443	416	3	wong	GPE
gujaf-443	416	4	t. j., & xia	PERSON
gujaf-443	416	5	2008	DATE
gujaf-443	417	1	china	GPE
gujaf-443	418	1	46(2	CARDINAL
gujaf-443	418	2	112–134	CARDINAL
gujaf-443	419	1	1996	DATE
gujaf-443	421	1	journal of financial economics	ORG
gujaf-443	421	2	40(2	DATE
gujaf-443	421	3	185–211	CARDINAL
gujaf-443	422	1	405x(95)00844-5	TIME
gujaf-443	422	2	zhou	PERSON
gujaf-443	422	3	r. j.	PERSON
gujaf-443	422	4	2020	DATE
gujaf-443	424	1	1541–1574	CARDINAL