id	sid	eid	entity	type
gujaf-63	1	1	gusau journal of accounting	ORG
gujaf-63	1	2	2	CARDINAL
gujaf-63	1	3	2, april	DATE
gujaf-63	1	4	2021	CARDINAL
gujaf-63	1	5	1	CARDINAL
gujaf-63	1	6	2	CARDINAL
gujaf-63	1	7	2 april	DATE
gujaf-63	1	8	2021	CARDINAL
gujaf-63	1	9	2756-665x	CARDINAL
gujaf-63	1	10	social sciences	ORG
gujaf-63	1	11	federal university gusau	ORG
gujaf-63	1	12	zamfara state	GPE
gujaf-63	1	13	gusau journal of accounting	ORG
gujaf-63	1	14	2	CARDINAL
gujaf-63	1	15	2, april	DATE
gujaf-63	1	16	2021 2	DATE
gujaf-63	1	17	nigeria	GPE
gujaf-63	1	18	joseph	PERSON
gujaf-63	1	19	adamawa state university	ORG
gujaf-63	1	20	nigeria	GPE
gujaf-63	1	21	+2347066365680	DATE
gujaf-63	1	22	phd department of accounting nigerian defence	ORG
gujaf-63	1	23	academy kaduna	GPE
gujaf-63	1	24	nigeria	GPE
gujaf-63	1	25	koholga ormin phd department of accounting adamawa state university	ORG
gujaf-63	1	26	nigeria	GPE
gujaf-63	1	27	nigeria	GPE
gujaf-63	2	1	13	CARDINAL
gujaf-63	2	2	nigeria	GPE
gujaf-63	2	3	2006	DATE
gujaf-63	2	4	2018	DATE
gujaf-63	4	1	annual	DATE
gujaf-63	4	2	13	CARDINAL
gujaf-63	8	1	1	CARDINAL
gujaf-63	8	2	dimkpah	ORG
gujaf-63	8	3	2013	DATE
gujaf-63	8	4	2018	DATE
gujaf-63	8	5	otuya	ORG
gujaf-63	8	6	2019	DATE
gujaf-63	8	7	shockley	ORG
gujaf-63	8	8	1981	DATE
gujaf-63	9	1	reynolds	PERSON
gujaf-63	9	2	deis	PERSON
gujaf-63	9	3	francis	PERSON
gujaf-63	10	1	aamir	PERSON
gujaf-63	10	2	farooq	PERSON
gujaf-63	10	3	2011	DATE
gujaf-63	13	1	2020	DATE
gujaf-63	13	2	nigeria	GPE
gujaf-63	14	1	gusau journal of accounting	ORG
gujaf-63	14	2	2	CARDINAL
gujaf-63	14	3	2, april	DATE
gujaf-63	14	4	2021 3	CARDINAL
gujaf-63	14	5	section 403	LAW
gujaf-63	17	1	2011	DATE
gujaf-63	22	1	dimkpah	ORG
gujaf-63	22	2	2013	DATE
gujaf-63	23	1	al-khoury	PERSON
gujaf-63	23	2	ali	PERSON
gujaf-63	23	3	al-sharif	PERSON
gujaf-63	23	4	al-malki	PERSON
gujaf-63	23	5	2015	DATE
gujaf-63	23	6	2018	DATE
gujaf-63	23	7	kammenga	PERSON
gujaf-63	23	8	2016	DATE
gujaf-63	24	1	three	CARDINAL
gujaf-63	25	1	three	CARDINAL
gujaf-63	25	2	nigeria	GPE
gujaf-63	26	1	nigeria	GPE
gujaf-63	27	1	nigerian	NORP
gujaf-63	27	2	dimkpah	ORG
gujaf-63	27	3	2013	DATE
gujaf-63	28	1	arthur andersen	PERSON
gujaf-63	28	2	enron	ORG
gujaf-63	28	3	2001	DATE
gujaf-63	28	4	the united states	GPE
gujaf-63	29	1	akintola williams & deloitte	ORG
gujaf-63	29	2	cadbury nigeria plc	ORG
gujaf-63	29	3	nigeria	GPE
gujaf-63	29	4	2006	DATE
gujaf-63	29	5	2010	DATE
gujaf-63	29	6	chima	PERSON
gujaf-63	29	7	2015	DATE
gujaf-63	30	1	us	GPE
gujaf-63	30	2	nigeria	GPE
gujaf-63	31	1	dmbs	ORG
gujaf-63	31	2	nigeria	GPE
gujaf-63	31	3	oladejo	PERSON
gujaf-63	31	4	2014	DATE
gujaf-63	32	1	nigeria	GPE
gujaf-63	34	1	2018	DATE
gujaf-63	34	2	okezie	PERSON
gujaf-63	34	3	egeolu	PERSON
gujaf-63	34	4	2019	DATE
gujaf-63	35	1	nigeria	GPE
gujaf-63	36	1	nigerian	NORP
gujaf-63	37	1	gusau journal of accounting	ORG
gujaf-63	37	2	2	CARDINAL
gujaf-63	37	3	2, april	DATE
gujaf-63	37	4	2021 4	DATE
gujaf-63	38	1	nigeria	GPE
gujaf-63	38	2	council of nigeria	ORG
gujaf-63	39	1	five	CARDINAL
gujaf-63	41	1	2	CARDINAL
gujaf-63	42	1	abubakar	PERSON
gujaf-63	42	2	ahmad	PERSON
gujaf-63	42	3	2009	DATE
gujaf-63	42	4	suseno	GPE
gujaf-63	42	5	2013	DATE
gujaf-63	42	6	2014	DATE
gujaf-63	47	1	two	CARDINAL
gujaf-63	47	2	al-khoury	PERSON
gujaf-63	47	3	ali	PERSON
gujaf-63	47	4	al-sharif	PERSON
gujaf-63	47	5	al-malki	PERSON
gujaf-63	47	6	2015	DATE
gujaf-63	48	1	lindberg	PERSON
gujaf-63	48	2	beck	PERSON
gujaf-63	48	3	2004	DATE
gujaf-63	49	1	2011	DATE
gujaf-63	50	1	mahdi	NORP
gujaf-63	50	2	2009	DATE
gujaf-63	51	1	johari	PERSON
gujaf-63	51	2	hamid	PERSON
gujaf-63	51	3	2018	DATE
gujaf-63	54	1	2015	DATE
gujaf-63	54	2	yakubu	PERSON
gujaf-63	54	3	williams	PERSON
gujaf-63	54	4	2020	DATE
gujaf-63	54	5	kukeng	PERSON
gujaf-63	54	6	2017	DATE
gujaf-63	54	7	2011	DATE
gujaf-63	54	8	otuya	ORG
gujaf-63	54	9	2019	DATE
gujaf-63	54	10	2011	DATE
gujaf-63	55	1	2017	DATE
gujaf-63	56	1	firth	PERSON
gujaf-63	56	2	1997	DATE
gujaf-63	59	1	gusau journal of accounting	ORG
gujaf-63	59	2	2	CARDINAL
gujaf-63	59	3	2, april	DATE
gujaf-63	59	4	2021	CARDINAL
gujaf-63	59	5	2.1	CARDINAL
gujaf-63	60	1	2017	DATE
gujaf-63	60	2	al-khoury et al.	ORG
gujaf-63	60	3	2015	DATE
gujaf-63	60	4	abubakar	PERSON
gujaf-63	60	5	ahmad	PERSON
gujaf-63	60	6	2009	DATE
gujaf-63	60	7	2018	DATE
gujaf-63	60	8	kammenga	PERSON
gujaf-63	60	9	2016	DATE
gujaf-63	60	10	2017	DATE
gujaf-63	62	1	three	CARDINAL
gujaf-63	64	1	nigeria	GPE
gujaf-63	65	1	pricewaterhousecoopers	ORG
gujaf-63	65	2	klynveld peat marwick	ORG
gujaf-63	65	3	kpmg	ORG
gujaf-63	65	4	akintola williams & deloitte	ORG
gujaf-63	65	5	ernst & young	ORG
gujaf-63	67	1	2014	DATE
gujaf-63	68	1	francis	PERSON
gujaf-63	68	2	2004	DATE
gujaf-63	69	1	sawan	PERSON
gujaf-63	69	2	2013	DATE
gujaf-63	70	1	one	CARDINAL
gujaf-63	71	1	one	CARDINAL
gujaf-63	72	1	kammenga	PERSON
gujaf-63	72	2	2016	DATE
gujaf-63	73	1	carren	ORG
gujaf-63	73	2	2013	DATE
gujaf-63	73	3	2016	CARDINAL
gujaf-63	75	1	shockley	ORG
gujaf-63	75	2	1981	DATE
gujaf-63	76	1	arthur andersen	PERSON
gujaf-63	76	2	enron	ORG
gujaf-63	76	3	2001	DATE
gujaf-63	76	4	us	GPE
gujaf-63	77	1	kammenga	PERSON
gujaf-63	77	2	2016	DATE
gujaf-63	79	1	2016	CARDINAL
gujaf-63	82	1	dmbs	ORG
gujaf-63	82	2	nigeria	GPE
gujaf-63	84	1	enron	ORG
gujaf-63	84	2	gusau journal of accounting	ORG
gujaf-63	84	3	2	CARDINAL
gujaf-63	84	4	2, april	DATE
gujaf-63	84	5	2021	CARDINAL
gujaf-63	84	6	worldcom	ORG
gujaf-63	84	7	parmalat	GPE
gujaf-63	84	8	cadbury	ORG
gujaf-63	84	9	the last two decades	DATE
gujaf-63	84	10	2018	DATE
gujaf-63	85	1	006	CARDINAL
gujaf-63	85	2	2011	DATE
gujaf-63	85	3	two	CARDINAL
gujaf-63	86	1	firstly	ORDINAL
gujaf-63	87	1	secondly	ORDINAL
gujaf-63	88	1	2018	DATE
gujaf-63	89	1	enron	ORG
gujaf-63	89	2	worldcom	ORG
gujaf-63	89	3	us	GPE
gujaf-63	89	4	cadbury plc	ORG
gujaf-63	89	5	nigeria	GPE
gujaf-63	89	6	raghunandan	GPE
gujaf-63	89	7	rama	GPE
gujaf-63	89	8	2005	DATE
gujaf-63	89	9	okafor	ORG
gujaf-63	89	10	2013	DATE
gujaf-63	92	1	firstly	ORDINAL
gujaf-63	93	1	secondly	ORDINAL
gujaf-63	93	2	zhang, 2014	ORG
gujaf-63	95	1	us	GPE
gujaf-63	95	2	enron	ORG
gujaf-63	95	3	5 years	DATE
gujaf-63	96	1	korea	GPE
gujaf-63	96	2	1996	DATE
gujaf-63	96	3	every 3 years	DATE
gujaf-63	97	1	uk	GPE
gujaf-63	97	2	2019	DATE
gujaf-63	97	3	20 years	DATE
gujaf-63	97	4	10-year	DATE
gujaf-63	98	1	nigeria	GPE
gujaf-63	98	2	2005	DATE
gujaf-63	98	3	cbn	ORG
gujaf-63	98	4	every 10 years	DATE
gujaf-63	99	1	nigeria	GPE
gujaf-63	100	1	2004	DATE
gujaf-63	100	2	annual	DATE
gujaf-63	100	3	annual	DATE
gujaf-63	100	4	years	DATE
gujaf-63	101	1	nigeria	GPE
gujaf-63	101	2	dmbs	ORG
gujaf-63	101	3	nigeria	GPE
gujaf-63	104	1	a year	DATE
gujaf-63	104	2	2009	DATE
gujaf-63	106	1	nongusau journal of accounting	ORG
gujaf-63	106	2	2	CARDINAL
gujaf-63	106	3	2, april	DATE
gujaf-63	106	4	2021 7	DATE
gujaf-63	109	1	frankel	PERSON
gujaf-63	109	2	johnson	PERSON
gujaf-63	109	3	nelson	PERSON
gujaf-63	109	4	2002	DATE
gujaf-63	110	1	aamir	PERSON
gujaf-63	110	2	farooq	PERSON
gujaf-63	110	3	2011	DATE
gujaf-63	111	1	tepalagul	PERSON
gujaf-63	111	2	lin	PERSON
gujaf-63	112	1	2018	DATE
gujaf-63	113	1	2002	DATE
gujaf-63	113	2	us	GPE
gujaf-63	114	1	schneider	PRODUCT
gujaf-63	114	2	ely, 2006	ORG
gujaf-63	115	1	third	ORDINAL
gujaf-63	116	1	abu bakar	PERSON
gujaf-63	116	2	rahman	PERSON
gujaf-63	116	3	abdul rashid	PERSON
gujaf-63	116	4	2005	DATE
gujaf-63	116	5	krishnan	PERSON
gujaf-63	116	6	sami	PERSON
gujaf-63	116	7	zhang	PERSON
gujaf-63	116	8	2005	DATE
gujaf-63	116	9	devonish	NORP
gujaf-63	116	10	2006	DATE
gujaf-63	118	1	dmbs	ORG
gujaf-63	118	2	nigeria	GPE
gujaf-63	119	1	2.3	CARDINAL
gujaf-63	119	2	2016	CARDINAL
gujaf-63	119	3	2013	DATE
gujaf-63	120	1	shockley	ORG
gujaf-63	120	2	1981	DATE
gujaf-63	121	1	2017	CARDINAL
gujaf-63	121	2	65	CARDINAL
gujaf-63	121	3	the nigerian stock exchange	ORG
gujaf-63	123	1	bae	ORG
gujaf-63	123	2	2007	DATE
gujaf-63	123	3	korea	GPE
gujaf-63	123	4	1996	DATE
gujaf-63	123	5	three years	DATE
gujaf-63	126	1	2017	CARDINAL
gujaf-63	126	2	nigeria	GPE
gujaf-63	127	1	2008	DATE
gujaf-63	127	2	gusau journal of accounting	ORG
gujaf-63	127	3	2	CARDINAL
gujaf-63	127	4	2, april	DATE
gujaf-63	127	5	2021	CARDINAL
gujaf-63	127	6	italian	NORP
gujaf-63	130	1	albaqali	PERSON
gujaf-63	130	2	2017	CARDINAL
gujaf-63	130	3	bahrain	GPE
gujaf-63	132	1	frankel	PERSON
gujaf-63	132	2	johnson	PERSON
gujaf-63	132	3	nelson	PERSON
gujaf-63	132	4	2002	DATE
gujaf-63	134	1	albaqali	PERSON
gujaf-63	134	2	2017	CARDINAL
gujaf-63	134	3	307	CARDINAL
gujaf-63	135	1	8	CARDINAL
gujaf-63	135	2	bahrain	GPE
gujaf-63	136	1	wang	PERSON
gujaf-63	136	2	2013	DATE
gujaf-63	137	1	wang	PERSON
gujaf-63	137	2	2013	DATE
gujaf-63	137	3	new zealand	GPE
gujaf-63	137	4	2011	DATE
gujaf-63	142	1	jensen	PERSON
gujaf-63	142	2	1976	DATE
gujaf-63	142	3	otuya	ORG
gujaf-63	142	4	2019	DATE
gujaf-63	143	1	annual	DATE
gujaf-63	146	1	glover	PERSON
gujaf-63	146	2	2010	DATE
gujaf-63	147	1	otuya	ORG
gujaf-63	147	2	2019	DATE
gujaf-63	149	1	nigeria	GPE
gujaf-63	150	1	3	CARDINAL
gujaf-63	151	1	annual	DATE
gujaf-63	151	2	13	CARDINAL
gujaf-63	151	3	the nigerian stock exchange	ORG
gujaf-63	151	4	31	CARDINAL
gujaf-63	151	5	december	DATE
gujaf-63	151	6	2018	DATE
gujaf-63	152	1	2006	DATE
gujaf-63	152	2	the based year	DATE
gujaf-63	153	1	2006	DATE
gujaf-63	153	2	2018	DATE
gujaf-63	154	1	2006	DATE
gujaf-63	154	2	the based year	DATE
gujaf-63	154	3	10-year	DATE
gujaf-63	154	4	that year	DATE
gujaf-63	155	1	gusau journal of accounting	ORG
gujaf-63	155	2	2	CARDINAL
gujaf-63	155	3	2, april	DATE
gujaf-63	155	4	2021	CARDINAL
gujaf-63	155	5	9	CARDINAL
gujaf-63	156	1	1	CARDINAL
gujaf-63	156	2	0	CARDINAL
gujaf-63	156	3	2016	DATE
gujaf-63	157	1	1	CARDINAL
gujaf-63	157	2	10 years	DATE
gujaf-63	157	3	0	CARDINAL
gujaf-63	157	4	bae	ORG
gujaf-63	157	5	2007	DATE
gujaf-63	157	6	1	CARDINAL
gujaf-63	157	7	any year	DATE
gujaf-63	157	8	0	CARDINAL
gujaf-63	157	9	2009	DATE
gujaf-63	158	1	2017	DATE
gujaf-63	163	1	adr	ORG
gujaf-63	165	1	afs	ORG
gujaf-63	165	2	adr	ORG
gujaf-63	167	1	4	CARDINAL
gujaf-63	167	2	1	CARDINAL
gujaf-63	168	1	1	CARDINAL
gujaf-63	169	1	max	PERSON
gujaf-63	169	2	4.3055	CARDINAL
gujaf-63	169	3	2021	CARDINAL
gujaf-63	170	1	1	CARDINAL
gujaf-63	170	2	4.3055	CARDINAL
gujaf-63	171	1	0.7363	CARDINAL
gujaf-63	171	2	adr	ORG
gujaf-63	171	3	0.8500	CARDINAL
gujaf-63	171	4	0.6786	CARDINAL
gujaf-63	172	1	0.7363	CARDINAL
gujaf-63	172	2	about 73.63%	PERCENT
gujaf-63	173	1	adr	ORG
gujaf-63	173	2	0.8500	CARDINAL
gujaf-63	173	3	about 85.00%	PERCENT
gujaf-63	173	4	the 10 years	DATE
gujaf-63	173	5	cbn	ORG
gujaf-63	174	1	0.6786	CARDINAL
gujaf-63	174	2	about 67.86%	PERCENT
gujaf-63	174	3	one	CARDINAL
gujaf-63	175	1	4.3055	CARDINAL
gujaf-63	178	1	gusau journal of accounting	ORG
gujaf-63	178	2	2	CARDINAL
gujaf-63	178	3	2, april	DATE
gujaf-63	178	4	2021 10	DATE
gujaf-63	179	1	4.0217	CARDINAL
gujaf-63	179	2	0.1339	CARDINAL
gujaf-63	181	1	1.0147	CARDINAL
gujaf-63	181	2	1.2047	MONEY
gujaf-63	182	1	less than 10	CARDINAL
gujaf-63	184	1	2.4868	CARDINAL
gujaf-63	184	2	2	CARDINAL
gujaf-63	184	3	0.0859	CARDINAL
gujaf-63	186	1	2	CARDINAL
gujaf-63	186	2	7.0368	CARDINAL
gujaf-63	186	3	0.0707	CARDINAL
gujaf-63	187	1	pagan lagrangian	ORG
gujaf-63	188	1	0.0001	CARDINAL
gujaf-63	188	2	0.05	CARDINAL
gujaf-63	189	1	2	CARDINAL
gujaf-63	189	2	2	CARDINAL
gujaf-63	190	1	0.094989	CARDINAL
gujaf-63	191	1	0.0000 adr	PRODUCT
gujaf-63	191	2	0.194385	CARDINAL
gujaf-63	191	3	0.045855	CARDINAL
gujaf-63	191	4	0.6775	CARDINAL
gujaf-63	191	5	0.588993	CARDINAL
gujaf-63	191	6	0.864286	CARDINAL
gujaf-63	191	7	0.550158 s.d.	GPE
gujaf-63	192	1	0.343715	CARDINAL
gujaf-63	192	2	0.230530	CARDINAL
gujaf-63	192	3	6.749321	CARDINAL
gujaf-63	192	4	0.264543	CARDINAL
gujaf-63	192	5	13.60265	CARDINAL
gujaf-63	192	6	hannan	GPE
gujaf-63	193	1	0.102392	CARDINAL
gujaf-63	193	2	15.16644	CARDINAL
gujaf-63	193	3	durbin-watson	ORG
gujaf-63	193	4	0.496509	CARDINAL
gujaf-63	193	5	0.000000	CARDINAL
gujaf-63	193	6	2021	CARDINAL
gujaf-63	193	7	2	CARDINAL
gujaf-63	193	8	2	CARDINAL
gujaf-63	193	9	0.588993	CARDINAL
gujaf-63	193	10	about 59%	PERCENT
gujaf-63	193	11	afs	ORG
gujaf-63	193	12	adr	ORG
gujaf-63	193	13	41%	PERCENT
gujaf-63	194	1	15.16644	CARDINAL
gujaf-63	194	2	0.05	CARDINAL
gujaf-63	194	3	0.0000	CARDINAL
gujaf-63	195	1	2	CARDINAL
gujaf-63	195	2	0.976139	NORP
gujaf-63	195	3	0.976139	NORP
gujaf-63	196	1	0.0000	CARDINAL
gujaf-63	196	2	0.05	CARDINAL
gujaf-63	196	3	one	CARDINAL
gujaf-63	196	4	gusau journal of accounting	ORG
gujaf-63	196	5	2	CARDINAL
gujaf-63	196	6	2, april	DATE
gujaf-63	196	7	2021 11	DATE
gujaf-63	196	8	dmbs	ORG
gujaf-63	196	9	nigeria	GPE
gujaf-63	197	1	2013	DATE
gujaf-63	197	2	2016	CARDINAL
gujaf-63	197	3	2017	CARDINAL
gujaf-63	198	1	adr	ORG
gujaf-63	198	2	0.194385	CARDINAL
gujaf-63	198	3	adr	ORG
gujaf-63	198	4	0.194385	ORG
gujaf-63	199	1	adr	ORG
gujaf-63	199	2	0.0018	CARDINAL
gujaf-63	199	3	0.05	CARDINAL
gujaf-63	200	1	two	CARDINAL
gujaf-63	200	2	ho2	ORG
gujaf-63	200	3	dmbs	ORG
gujaf-63	200	4	nigeria	GPE
gujaf-63	202	1	2008	DATE
gujaf-63	202	2	2017	CARDINAL
gujaf-63	203	1	about 0.019116	CARDINAL
gujaf-63	204	1	0.6775	CARDINAL
gujaf-63	204	2	0.05	CARDINAL
gujaf-63	204	3	three	CARDINAL
gujaf-63	204	4	dmbs	ORG
gujaf-63	204	5	nigeria	GPE
gujaf-63	205	1	frankel	PERSON
gujaf-63	205	2	johnson	PERSON
gujaf-63	205	3	nelson	PERSON
gujaf-63	205	4	2002	DATE
gujaf-63	205	5	2017	CARDINAL
gujaf-63	205	6	wang	PERSON
gujaf-63	205	7	2013	DATE
gujaf-63	207	1	first	ORDINAL
gujaf-63	210	1	a number of years	DATE
gujaf-63	211	1	cbn	ORG
gujaf-63	211	2	ten-year	DATE
gujaf-63	216	1	one	CARDINAL
gujaf-63	217	1	gusau journal of accounting	ORG
gujaf-63	217	2	2	CARDINAL
gujaf-63	217	3	2, april	DATE
gujaf-63	217	4	2021 12 5	DATE
gujaf-63	220	1	dmbs	ORG
gujaf-63	220	2	nigeria	GPE
gujaf-63	221	1	dmbs	ORG
gujaf-63	221	2	nigeria	GPE
gujaf-63	222	1	cbn	ORG
gujaf-63	223	1	ten-year	DATE
gujaf-63	223	2	cbn	ORG
gujaf-63	224	1	annual	DATE
gujaf-63	226	1	aamir	PERSON
gujaf-63	226	2	s. and farooq	PERSON
gujaf-63	226	3	2011	DATE
gujaf-63	227	1	smes‟	GPE
gujaf-63	227	2	15	CARDINAL
gujaf-63	227	3	november 2014	DATE
gujaf-63	228	1	abu bakar	PERSON
gujaf-63	228	2	n. b.	PERSON
gujaf-63	228	3	abdul rahman	PERSON
gujaf-63	228	4	a. r.	PERSON
gujaf-63	228	5	abdul rashid	PERSON
gujaf-63	228	6	h. m.	PERSON
gujaf-63	228	7	2005	DATE
gujaf-63	229	1	malaysian	NORP
gujaf-63	229	2	20 no. 8	CARDINAL
gujaf-63	229	3	822	CARDINAL
gujaf-63	230	1	abubakar	PERSON
gujaf-63	230	2	n. b. a.	PERSON
gujaf-63	230	3	ahmad	PERSON
gujaf-63	230	4	m.	PERSON
gujaf-63	230	5	2009	DATE
gujaf-63	231	1	malaysian	NORP
gujaf-63	231	2	4 no. 12	CARDINAL
gujaf-63	231	3	141. akpom	PERCENT
gujaf-63	231	4	u.n.	GPE
gujaf-63	231	5	dimkpah	ORG
gujaf-63	231	6	y.o.	GPE
gujaf-63	232	1	2013	DATE
gujaf-63	233	1	lagos	GPE
gujaf-63	233	2	12 no. 9	CARDINAL
gujaf-63	233	3	17	CARDINAL
gujaf-63	233	4	albaqali	PERSON
gujaf-63	233	5	q.	PERSON
gujaf-63	233	6	2017	CARDINAL
gujaf-63	234	1	14	CARDINAL
gujaf-63	235	1	2	CARDINAL
gujaf-63	235	2	382	CARDINAL
gujaf-63	237	1	2016	CARDINAL
gujaf-63	238	1	4 no. 2	CARDINAL
gujaf-63	238	2	689	CARDINAL
gujaf-63	239	1	al-khoury	PERSON
gujaf-63	239	2	a. f., ali	PERSON
gujaf-63	239	3	a. e.	PERSON
gujaf-63	239	4	al-sharif	PERSON
gujaf-63	239	5	m., hanania	PERSON
gujaf-63	239	6	j., al-malki	PERSON
gujaf-63	239	7	i.	PERSON
gujaf-63	239	8	m. (2015).„auditor's	ORG
gujaf-63	239	9	jordan‟	GPE
gujaf-63	239	10	8 no. 4	CARDINAL
gujaf-63	239	11	pp73	ORG
gujaf-63	239	12	81	DATE
gujaf-63	240	1	alleyne	PERSON
gujaf-63	240	2	p. a.	PERSON
gujaf-63	240	3	devonish	NORP
gujaf-63	240	4	d.	NORP
gujaf-63	241	1	2006	DATE
gujaf-63	242	1	barbados‟	ORG
gujaf-63	242	2	21	CARDINAL
gujaf-63	242	3	6	CARDINAL
gujaf-63	242	4	635	CARDINAL
gujaf-63	243	1	https://www.researchgate.net/profile/suhaib_aamir2?_sg%5b0%5d=hxk_zycibvurqzsshe69lo7btfbmacusuhagz5jjwur737cndd02fawabup-ka4hkkiddqe.jndxxdlcx7t1tzvwt_-3jjxk3ntmypgugne_lk6azx5ovkayeino5inyixmwlhprxoqub5m6wnjjzqyzpy_9ra&_sg%5b1%5d=icm8czwhwvwpbaajc0dvgvxlmo44ew7ejiiw7rw5psq_xxmntfvlpvnpinonbu-sy807foi.honujw9kaliykgjf1ywnnrxsq840ugiybsgjebvoharmdfubfvsgxqes0ksfwqpxh8exbqmlxypnqmf_wq4cnw https://www.researchgate.net/publication/280111923_auditor_client_relationship_and_audit_quality_the_effects_of_long-term_auditor_client_relationship_on_audit_quality_in_smes gusau journal of accounting	ORG
gujaf-63	243	2	2	CARDINAL
gujaf-63	243	3	2, april	DATE
gujaf-63	243	4	2021 13	DATE
gujaf-63	243	5	bae	ORG
gujaf-63	243	6	j. and ro	PERSON
gujaf-63	243	7	2007	DATE
gujaf-63	244	1	korean	NORP
gujaf-63	244	2	market‟	PERSON
gujaf-63	244	3	15	CARDINAL
gujaf-63	244	4	november 2014	DATE
gujaf-63	245	1	2020	DATE
gujaf-63	245	2	lfn	GPE
gujaf-63	246	1	lagos	GPE
gujaf-63	246	2	nigeria	GPE
gujaf-63	247	1	cameran	PERSON
gujaf-63	247	2	m.	PERSON
gujaf-63	247	3	a.	PERSON
gujaf-63	247	4	trombetta	ORG
gujaf-63	247	5	2008	DATE
gujaf-63	248	1	quality‟	GPE
gujaf-63	248	2	european	NORP
gujaf-63	248	3	carren	PERSON
gujaf-63	248	4	2013	DATE
gujaf-63	249	1	kericho county	GPE
gujaf-63	249	2	kenya	GPE
gujaf-63	250	1	maasaimara university	GPE
gujaf-63	250	2	kenya	GPE
gujaf-63	251	1	15	CARDINAL
gujaf-63	251	2	november 2014	DATE
gujaf-63	252	1	defond	PERSON
gujaf-63	252	2	m.	PERSON
gujaf-63	252	3	and zhang	PERSON
gujaf-63	252	4	2014	DATE
gujaf-63	253	1	journal of accounting and economics	ORG
gujaf-63	253	2	58	CARDINAL
gujaf-63	254	1	2-3	DATE
gujaf-63	254	2	326	CARDINAL
gujaf-63	255	1	eilifsen	ORG
gujaf-63	255	2	a.	PERSON
gujaf-63	255	3	w. f.	PERSON
gujaf-63	255	4	glover	PERSON
gujaf-63	255	5	s. m.	PERSON
gujaf-63	255	6	d. f.	PERSON
gujaf-63	255	7	2010	DATE
gujaf-63	257	1	mcgraw-hill	ORG
gujaf-63	257	2	london	GPE
gujaf-63	258	1	firth	PERSON
gujaf-63	258	2	1997	DATE
gujaf-63	259	1	pp511525	LOC
gujaf-63	260	1	francis	PERSON
gujaf-63	260	2	j. r.	PERSON
gujaf-63	260	3	2004	DATE
gujaf-63	261	1	quality?‟	ORG
gujaf-63	261	2	british	NORP
gujaf-63	261	3	36	CARDINAL
gujaf-63	262	1	368	CARDINAL
gujaf-63	263	1	frankel	PERSON
gujaf-63	263	2	r. m.	PERSON
gujaf-63	263	3	johnson	PERSON
gujaf-63	263	4	m. f.	PERSON
gujaf-63	263	5	nelson	PERSON
gujaf-63	263	6	k. k.	PERSON
gujaf-63	263	7	2002	DATE
gujaf-63	264	1	77	DATE
gujaf-63	264	2	pp71 105	ORG
gujaf-63	264	3	geiger	PERSON
gujaf-63	264	4	m. a.	PERSON
gujaf-63	264	5	raghunandan	GPE
gujaf-63	264	6	k.	PERSON
gujaf-63	264	7	rama	GPE
gujaf-63	264	8	d. v.	PERSON
gujaf-63	264	9	2005	DATE
gujaf-63	265	1	24	CARDINAL
gujaf-63	265	2	pp2135.	GPE
gujaf-63	266	1	2018	DATE
gujaf-63	267	1	9 no 3	CARDINAL
gujaf-63	267	2	409	CARDINAL
gujaf-63	268	1	jensen	PERSON
gujaf-63	268	2	m.c.	GPE
gujaf-63	268	3	w.h.	GPE
gujaf-63	268	4	1976	DATE
gujaf-63	269	1	structure‟	NORP
gujaf-63	269	2	journal of financial economics	ORG
gujaf-63	269	3	3	CARDINAL
gujaf-63	270	1	kammenga	PERSON
gujaf-63	270	2	m.	PERSON
gujaf-63	270	3	2016	DATE
gujaf-63	271	1	italy	GPE
gujaf-63	273	1	https://theses.ubn.ru.nl/handle/123456789/1753?locale-attribute=en	PERSON
gujaf-63	273	2	june 2018	DATE
gujaf-63	274	1	krishnan	PERSON
gujaf-63	274	2	j.	PERSON
gujaf-63	274	3	sami	PERSON
gujaf-63	274	4	zhang	PERSON
gujaf-63	274	5	2005	DATE
gujaf-63	275	1	24	CARDINAL
gujaf-63	276	1	lindberg	GPE
gujaf-63	276	2	d.l.	GPE
gujaf-63	276	3	beck, f.d.	ORG
gujaf-63	276	4	2004	DATE
gujaf-63	277	1	enron	ORG
gujaf-63	277	2	74	DATE
gujaf-63	277	3	pp36 39	PERSON
gujaf-63	278	1	mahdi	NORP
gujaf-63	278	2	s.	PERSON
gujaf-63	278	3	2009	DATE
gujaf-63	279	1	iran‟	GPE
gujaf-63	279	2	4	CARDINAL
gujaf-63	279	3	152	CARDINAL
gujaf-63	280	1	okaro	ORG
gujaf-63	280	2	s.c.	GPE
gujaf-63	280	3	okafor	ORG
gujaf-63	280	4	g.o.	GPE
gujaf-63	280	5	2013	DATE
gujaf-63	281	1	nigeria	GPE
gujaf-63	281	2	cadbury (	ORG
gujaf-63	281	3	4 no 6	CARDINAL
gujaf-63	281	4	pp14 17	PRODUCT
gujaf-63	281	5	https://theses.ubn.ru.nl/handle/123456789/1753?locale-attribute=en https://theses.ubn.ru.nl/handle/123456789/1753?locale-attribute=en	PERSON
gujaf-63	281	6	gusau journal of accounting	ORG
gujaf-63	281	7	2	CARDINAL
gujaf-63	281	8	2, april	DATE
gujaf-63	281	9	2021	CARDINAL
gujaf-63	281	10	14	CARDINAL
gujaf-63	281	11	s.o.	GPE
gujaf-63	281	12	egeolu	PERSON
gujaf-63	281	13	d.u.	GPE
gujaf-63	283	1	2019	DATE
gujaf-63	284	1	nigerian banks‟	ORG
gujaf-63	284	2	international journal of economics	ORG
gujaf-63	284	3	5	CARDINAL
gujaf-63	284	4	pp43 52	PRODUCT
gujaf-63	284	5	a. o.	PERSON
gujaf-63	284	6	2014	DATE
gujaf-63	285	1	european journal of accounting	ORG
gujaf-63	285	2	2	CARDINAL
gujaf-63	285	3	a.	PERSON
gujaf-63	285	4	2011	DATE
gujaf-63	286	1	2 no 3	DATE
gujaf-63	286	2	j.	PERSON
gujaf-63	286	3	s.	PERSON
gujaf-63	286	4	2010	DATE
gujaf-63	287	1	nigerian	NORP
gujaf-63	287	2	9	CARDINAL
gujaf-63	287	3	204	CARDINAL
gujaf-63	288	1	j. k.	PERSON
gujaf-63	288	2	oladejo	PERSON
gujaf-63	288	3	m. o.	PERSON
gujaf-63	288	4	2014	DATE
gujaf-63	289	1	16	CARDINAL
gujaf-63	290	1	pp06 12	PRODUCT
gujaf-63	291	1	otuya	ORG
gujaf-63	291	2	s.	PERSON
gujaf-63	291	3	2019	DATE
gujaf-63	292	1	nigerian	NORP
gujaf-63	292	2	companies‟	ORG
gujaf-63	292	3	8	CARDINAL
gujaf-63	292	4	128	CARDINAL
gujaf-63	293	1	2011	DATE
gujaf-63	295	1	006	CARDINAL
gujaf-63	297	1	h. k.	PERSON
gujaf-63	297	2	w. a.	PERSON
gujaf-63	297	3	johari	PERSON
gujaf-63	297	4	r. j.	PERSON
gujaf-63	297	5	hamid	PERSON
gujaf-63	297	6	n. a.	PERSON
gujaf-63	297	7	z. a.	PERSON
gujaf-63	297	8	2018	DATE
gujaf-63	298	1	8 no 12	CARDINAL
gujaf-63	298	2	1324	CARDINAL
gujaf-63	299	1	reynolds	ORG
gujaf-63	299	2	j. k.	PERSON
gujaf-63	299	3	deis jr	PERSON
gujaf-63	299	4	d. r.	PERSON
gujaf-63	299	5	francis	PERSON
gujaf-63	299	6	j. r.	PERSON
gujaf-63	299	7	2004	DATE
gujaf-63	300	1	journal of practice &	ORG
gujaf-63	300	2	23	CARDINAL
gujaf-63	301	1	pp29 52	ORG
gujaf-63	302	1	m.k.	GPE
gujaf-63	302	2	2017	CARDINAL
gujaf-63	303	1	nigeria	GPE
gujaf-63	303	2	international journal of economics	ORG
gujaf-63	303	3	9	CARDINAL
gujaf-63	304	1	y.m.	GPE
gujaf-63	304	2	j.	PERSON
gujaf-63	304	3	chima	PERSON
gujaf-63	304	4	2015	DATE
gujaf-63	305	1	5	CARDINAL
gujaf-63	305	2	150	CARDINAL
gujaf-63	306	1	saputra	NORP
gujaf-63	306	2	w.	PERSON
gujaf-63	306	3	2015	DATE
gujaf-63	307	1	scientific & technology	ORG
gujaf-63	307	2	4 no 12	CARDINAL
gujaf-63	307	3	353	CARDINAL
gujaf-63	307	4	sawan	PERSON
gujaf-63	307	5	n.	PERSON
gujaf-63	307	6	i.	PERSON
gujaf-63	307	7	2013	DATE
gujaf-63	308	1	libyan	NORP
gujaf-63	308	2	industry?‟	GPE
gujaf-63	308	3	african journal of business	ORG
gujaf-63	308	4	7 no 3	DATE
gujaf-63	308	5	226	CARDINAL
gujaf-63	309	1	schneider, a.	ORG
gujaf-63	309	2	b. k.	PERSON
gujaf-63	309	3	ely	PERSON
gujaf-63	309	4	k. m.	PERSON
gujaf-63	309	5	2006	DATE
gujaf-63	310	1	25	CARDINAL
gujaf-63	310	2	211	CARDINAL
gujaf-63	311	1	shockley	ORG
gujaf-63	311	2	r.a.	PERSON
gujaf-63	311	3	1981	DATE
gujaf-63	312	1	56	CARDINAL
gujaf-63	312	2	800	CARDINAL
gujaf-63	313	1	2009	DATE
gujaf-63	314	1	34	CARDINAL
gujaf-63	314	2	873	CARDINAL
gujaf-63	315	1	gusau journal of accounting	ORG
gujaf-63	315	2	2	CARDINAL
gujaf-63	315	3	2, april	DATE
gujaf-63	315	4	2021	CARDINAL
gujaf-63	315	5	15	CARDINAL
gujaf-63	315	6	sarbanes-oxley	ORG
gujaf-63	315	7	2002	DATE
gujaf-63	316	1	june 2018	DATE
gujaf-63	316	2	suseno	PERSON
gujaf-63	316	3	n. s.	PERSON
gujaf-63	316	4	2013	DATE
gujaf-63	317	1	quality‟	GPE
gujaf-63	317	2	3 no 3	CARDINAL
gujaf-63	317	3	tepalagul	PERSON
gujaf-63	317	4	n.	PERSON
gujaf-63	317	5	lin	PERSON
gujaf-63	317	6	2015	CARDINAL
gujaf-63	318	1	30	CARDINAL
gujaf-63	318	2	121	CARDINAL
gujaf-63	319	1	tribunella	ORG
gujaf-63	319	2	2011	DATE
gujaf-63	320	1	1 no 2	CARDINAL
gujaf-63	321	1	wang	ORG
gujaf-63	321	2	s.	PERSON
gujaf-63	321	3	2013	DATE
gujaf-63	322	1	new zealand	GPE
gujaf-63	322	2	12	CARDINAL
gujaf-63	322	3	262	CARDINAL
gujaf-63	323	1	yakubu	PERSON
gujaf-63	323	2	r.	NORP
gujaf-63	323	3	williams	PERSON
gujaf-63	323	4	2020	DATE
gujaf-63	324	1	quality‟	ORG
gujaf-63	324	2	17	CARDINAL
gujaf-63	324	3	141	CARDINAL
gujaf-63	325	1	zayol	PERSON
gujaf-63	325	2	p.i.	GPE
gujaf-63	325	3	kukeng	PERSON
gujaf-63	325	4	2017	CARDINAL
gujaf-63	326	1	6 no 3	CARDINAL
gujaf-63	326	2	pp51 59	PRODUCT
gujaf-63	326	3	https://www.govinfo.gov/content/pkg/comps-1883/pdf/comps-1883.pdf https://www.govinfo.gov/content/pkg/comps-1883/pdf/comps-1883.pdf gusau journal of accounting	ORG
gujaf-63	326	4	2	CARDINAL
gujaf-63	326	5	2, april	DATE
gujaf-63	326	6	2021 16	DATE