id	sid	eid	entity	type
gujaf-66	1	1	gusau journal of accounting	ORG
gujaf-66	1	2	2	CARDINAL
gujaf-66	1	3	2, april	DATE
gujaf-66	1	4	2021	CARDINAL
gujaf-66	1	5	1	CARDINAL
gujaf-66	1	6	2	CARDINAL
gujaf-66	1	7	2 april	DATE
gujaf-66	1	8	2021	CARDINAL
gujaf-66	1	9	2756-665x	CARDINAL
gujaf-66	1	10	social sciences	ORG
gujaf-66	1	11	federal university gusau	ORG
gujaf-66	1	12	zamfara state	GPE
gujaf-66	1	13	nigeria gusau journal of accounting	ORG
gujaf-66	1	14	2	CARDINAL
gujaf-66	1	15	2, april	DATE
gujaf-66	1	16	2021 2	CARDINAL
gujaf-66	2	1	nigeria	GPE
gujaf-66	2	2	sunday	DATE
gujaf-66	2	3	phd department of accounting	ORG
gujaf-66	2	4	ilaramokin	GPE
gujaf-66	2	5	ondo state	GPE
gujaf-66	2	6	nigeria	GPE
gujaf-66	3	1	+234-8132490958	DATE
gujaf-66	4	1	phd department of accounting faculty	ORG
gujaf-66	4	2	management sciences university of benin	ORG
gujaf-66	4	3	benin city	GPE
gujaf-66	4	4	edo state	ORG
gujaf-66	4	5	nigeria	GPE
gujaf-66	6	1	nigeria	GPE
gujaf-66	6	2	eighty eight	DATE
gujaf-66	6	3	the period 2015 to 2019	DATE
gujaf-66	10	1	nigeria	GPE
gujaf-66	11	1	1	CARDINAL
gujaf-66	12	1	annual	DATE
gujaf-66	13	1	ali	PERSON
gujaf-66	13	2	nesrine	PERSON
gujaf-66	13	3	2015	DATE
gujaf-66	14	1	enron	ORG
gujaf-66	14	2	worldcom	ORG
gujaf-66	14	3	parmalat	GPE
gujaf-66	14	4	italy	GPE
gujaf-66	14	5	nortel	ORG
gujaf-66	14	6	canada	GPE
gujaf-66	14	7	onetel	ORG
gujaf-66	14	8	australia	GPE
gujaf-66	14	9	lehman	ORG
gujaf-66	14	10	merrill lynch	ORG
gujaf-66	14	11	american international group	ORG
gujaf-66	14	12	aig	ORG
gujaf-66	14	13	nigeria	GPE
gujaf-66	16	1	adeyemi & okpala,	ORG
gujaf-66	16	2	2011	DATE
gujaf-66	17	1	annual	DATE
gujaf-66	18	1	tagesson	GPE
gujaf-66	18	2	sjodahl	GPE
gujaf-66	18	3	collin	GPE
gujaf-66	18	4	olsson	PERSON
gujaf-66	18	5	svensson	GPE
gujaf-66	18	6	2017	CARDINAL
gujaf-66	19	1	2017	DATE
gujaf-66	22	1	li	PERSON
gujaf-66	22	2	lin	PERSON
gujaf-66	22	3	2005	DATE
gujaf-66	22	4	mailto:sunnyogbeide2017@gmail.com gusau journal of accounting	ORG
gujaf-66	22	5	2	CARDINAL
gujaf-66	22	6	2, april	DATE
gujaf-66	22	7	2021 3	DATE
gujaf-66	23	1	2017	CARDINAL
gujaf-66	24	1	sec	ORG
gujaf-66	24	2	2000	DATE
gujaf-66	24	3	four	CARDINAL
gujaf-66	24	4	4	CARDINAL
gujaf-66	24	5	50%	PERCENT
gujaf-66	24	6	only 13%	PERCENT
gujaf-66	24	7	1981	DATE
gujaf-66	25	1	mitchell	PERSON
gujaf-66	25	2	2002	DATE
gujaf-66	27	1	beneish	NORP
gujaf-66	27	2	1990	DATE
gujaf-66	27	3	martinov	PERSON
gujaf-66	27	4	bennie & eillifsen	ORG
gujaf-66	27	5	2005	DATE
gujaf-66	28	1	beneish	PERSON
gujaf-66	28	2	1990	DATE
gujaf-66	28	3	martinov	PERSON
gujaf-66	28	4	bennie	PERSON
gujaf-66	28	5	2005	DATE
gujaf-66	30	1	li & lin 2005	ORG
gujaf-66	31	1	2017	CARDINAL
gujaf-66	32	1	nigeria	NORP
gujaf-66	33	1	nigeria	GPE
gujaf-66	40	1	nigeria	GPE
gujaf-66	42	1	gusau journal of accounting	ORG
gujaf-66	42	2	2	CARDINAL
gujaf-66	42	3	2, april	DATE
gujaf-66	42	4	2021 4	DATE
gujaf-66	43	1	kane	PERSON
gujaf-66	43	2	2004	DATE
gujaf-66	44	1	tagesson	GPE
gujaf-66	44	2	2017	CARDINAL
gujaf-66	46	1	2	CARDINAL
gujaf-66	46	2	ali & nesrine	ORG
gujaf-66	46	3	2015	DATE
gujaf-66	47	1	2017	DATE
gujaf-66	48	1	beneish	PERSON
gujaf-66	48	2	1990	DATE
gujaf-66	48	3	martinov	PERSON
gujaf-66	48	4	bennie	PERSON
gujaf-66	48	5	2005	DATE
gujaf-66	49	1	koschtial	PERSON
gujaf-66	49	2	2013	DATE
gujaf-66	51	1	mwangi	PERSON
gujaf-66	51	2	muturi	GPE
gujaf-66	51	3	2017	CARDINAL
gujaf-66	51	4	kenya	GPE
gujaf-66	53	1	2009	DATE
gujaf-66	54	1	mwangi et al	PERSON
gujaf-66	54	2	2017	DATE
gujaf-66	54	3	2009	DATE
gujaf-66	55	1	solberg	GPE
gujaf-66	55	2	2006	DATE
gujaf-66	57	1	kuang	PERSON
gujaf-66	57	2	chen	PERSON
gujaf-66	57	3	2011	DATE
gujaf-66	57	4	chinese	NORP
gujaf-66	58	1	xiang	PERSON
gujaf-66	58	2	qin	PERSON
gujaf-66	58	3	2015	DATE
gujaf-66	58	4	chinese	NORP
gujaf-66	59	1	sun	PERSON
gujaf-66	59	2	liu	PERSON
gujaf-66	59	3	2011	DATE
gujaf-66	60	1	nigeria	GPE
gujaf-66	61	1	2010	DATE
gujaf-66	61	2	jian	PERSON
gujaf-66	61	3	anandarajan	GPE
gujaf-66	61	4	2009	DATE
gujaf-66	61	5	chang	PERSON
gujaf-66	61	6	sun	PERSON
gujaf-66	61	7	2010	DATE
gujaf-66	61	8	2012	DATE
gujaf-66	62	1	2009	DATE
gujaf-66	62	2	chang	PERSON
gujaf-66	62	3	sun	PERSON
gujaf-66	62	4	2010	DATE
gujaf-66	63	1	carcello	ORG
gujaf-66	63	2	hollingsworth	ORG
gujaf-66	63	3	klein	PERSON
gujaf-66	63	4	neal	PERSON
gujaf-66	63	5	2006	DATE
gujaf-66	63	6	gusau journal of accounting	ORG
gujaf-66	63	7	2	CARDINAL
gujaf-66	63	8	2, april	DATE
gujaf-66	63	9	2021 5	DATE
gujaf-66	64	1	petra	PERSON
gujaf-66	64	2	2007	DATE
gujaf-66	65	1	sun	PERSON
gujaf-66	65	2	2013	DATE
gujaf-66	66	1	mohammed	PERSON
gujaf-66	66	2	2018	DATE
gujaf-66	66	3	nigeria	GPE
gujaf-66	67	1	15	CARDINAL
gujaf-66	67	2	the period 2007 to	DATE
gujaf-66	67	3	2016	DATE
gujaf-66	68	1	nigeria	GPE
gujaf-66	70	1	mohamad	PERSON
gujaf-66	70	2	sori	GPE
gujaf-66	70	3	mohd	PERSON
gujaf-66	70	4	mohamad	PERSON
gujaf-66	70	5	2007	DATE
gujaf-66	72	1	iselin	PERSON
gujaf-66	72	2	2012	DATE
gujaf-66	74	1	zhou	PERSON
gujaf-66	74	2	zhou	PERSON
gujaf-66	74	3	2007	DATE
gujaf-66	75	1	baotham	ORG
gujaf-66	75	2	2009	DATE
gujaf-66	77	1	lenox	GPE
gujaf-66	77	2	2005	DATE
gujaf-66	77	3	2014	DATE
gujaf-66	78	1	abdullah	PERSON
gujaf-66	78	2	2008	DATE
gujaf-66	79	1	2013	DATE
gujaf-66	81	1	kantudu	PERSON
gujaf-66	81	2	2015	CARDINAL
gujaf-66	81	3	nigeria	GPE
gujaf-66	82	1	ramadan (2015	DATE
gujaf-66	83	1	ogbonnaya	PERSON
gujaf-66	83	2	ihendinihu	PERSON
gujaf-66	83	3	2016	CARDINAL
gujaf-66	84	1	fei	PERSON
gujaf-66	84	2	2015	DATE
gujaf-66	85	1	lenox	GPE
gujaf-66	85	2	2005	DATE
gujaf-66	85	3	the united kingdom	GPE
gujaf-66	87	1	gusau journal of accounting	ORG
gujaf-66	87	2	2	CARDINAL
gujaf-66	87	3	2, april	DATE
gujaf-66	87	4	2021 6	DATE
gujaf-66	87	5	2012	DATE
gujaf-66	87	6	nigeria	GPE
gujaf-66	89	1	nigeria	GPE
gujaf-66	90	1	2017	CARDINAL
gujaf-66	90	2	nigeria	GPE
gujaf-66	90	3	between 2005 and 2013	DATE
gujaf-66	91	1	gmm	ORG
gujaf-66	91	2	65	CARDINAL
gujaf-66	91	3	nigerian	NORP
gujaf-66	93	1	nigeria	GPE
gujaf-66	94	1	enofe	ORG
gujaf-66	94	2	2013	DATE
gujaf-66	95	1	20	CARDINAL
gujaf-66	95	2	nigerian	NORP
gujaf-66	98	1	geiger	PERSON
gujaf-66	98	2	2002	DATE
gujaf-66	99	1	3	CARDINAL
gujaf-66	99	2	nigeria	GPE
gujaf-66	100	1	eighty-eight	DATE
gujaf-66	100	2	the period 2015 to 2019	DATE
gujaf-66	101	1	four hundred and forty	CARDINAL
gujaf-66	101	2	440	CARDINAL
gujaf-66	103	1	𝐴𝑢𝑑𝑖𝑛𝑑𝑖𝑡	ORG
gujaf-66	103	2	+ 𝛽1𝐴𝑢𝑑𝑖𝑛𝑑𝑖𝑡−1	MONEY
gujaf-66	103	3	𝑐𝑜𝑛𝑡𝑟𝑜𝑙 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒𝑖𝑡	PERSON
gujaf-66	103	4	……	PRODUCT
gujaf-66	104	1	………………	PRODUCT
gujaf-66	104	2	1	CARDINAL
gujaf-66	104	3	𝑀𝑔𝑜𝑖𝑡	ORG
gujaf-66	104	4	𝐴𝑢𝑑𝑖𝑡𝑡𝑒𝑛𝑖𝑡	PERSON
gujaf-66	104	5	𝐵𝑔𝑑𝑖𝑡 = board	ORG
gujaf-66	104	6	𝐴𝑢𝑑𝑐𝑖𝑛𝑑𝑖𝑡	ORG
gujaf-66	104	7	𝐶𝑜𝑛𝑡𝑟𝑜𝑙 𝑣𝑎𝑟𝑖𝑎𝑏𝑙𝑒𝑖𝑡=	PERSON
gujaf-66	105	1	1	CARDINAL
gujaf-66	105	2	1	CARDINAL
gujaf-66	106	1	1990	DATE
gujaf-66	106	2	martinov	PERSON
gujaf-66	106	3	bennie	PERSON
gujaf-66	106	4	2005	DATE
gujaf-66	107	1	2	CARDINAL
gujaf-66	107	2	beneish mscore	PERSON
gujaf-66	107	3	eight	CARDINAL
gujaf-66	108	1	eight	CARDINAL
gujaf-66	109	1	1990	DATE
gujaf-66	109	2	martinov	PERSON
gujaf-66	109	3	bennie & eillifsen	ORG
gujaf-66	109	4	2005	DATE
gujaf-66	110	1	beneish	PERSON
gujaf-66	110	2	1990	DATE
gujaf-66	110	3	2	CARDINAL
gujaf-66	110	4	2, april	DATE
gujaf-66	110	5	2021 7	DATE
gujaf-66	111	1	3	CARDINAL
gujaf-66	111	2	2018	DATE
gujaf-66	111	3	4	CARDINAL
gujaf-66	111	4	‗1	PERSON
gujaf-66	111	5	3	CARDINAL
gujaf-66	112	1	2013	DATE
gujaf-66	113	1	5	CARDINAL
gujaf-66	113	2	the company eiya & ogbeide	ORG
gujaf-66	113	3	2014	DATE
gujaf-66	113	4	6	CARDINAL
gujaf-66	113	5	2017 7	DATE
gujaf-66	113	6	2018	DATE
gujaf-66	113	7	2020	DATE
gujaf-66	114	1	4	CARDINAL
gujaf-66	114	2	2	CARDINAL
gujaf-66	114	3	1.000	CARDINAL
gujaf-66	114	4	0.015 1.000	CARDINAL
gujaf-66	114	5	0.054	CARDINAL
gujaf-66	114	6	1.000	CARDINAL
gujaf-66	114	7	0.027 1.000	CARDINAL
gujaf-66	114	8	0.008	CARDINAL
gujaf-66	114	9	0.1532	CARDINAL
gujaf-66	114	10	1.000	CARDINAL
gujaf-66	114	11	0.009	CARDINAL
gujaf-66	114	12	0.002 0.046 0.033 1.000	QUANTITY
gujaf-66	114	13	2	CARDINAL
gujaf-66	116	1	2	CARDINAL
gujaf-66	117	1	0.015	CARDINAL
gujaf-66	118	1	0.008	CARDINAL
gujaf-66	121	1	nigeria	GPE
gujaf-66	122	1	gusau journal of accounting	ORG
gujaf-66	122	2	2	CARDINAL
gujaf-66	122	3	2, april	DATE
gujaf-66	122	4	2021 8	DATE
gujaf-66	122	5	3	CARDINAL
gujaf-66	122	6	1	CARDINAL
gujaf-66	122	7	3	CARDINAL
gujaf-66	122	8	4	CARDINAL
gujaf-66	122	9	5	CARDINAL
gujaf-66	122	10	6	CARDINAL
gujaf-66	122	11	7	CARDINAL
gujaf-66	123	1	0.687	CARDINAL
gujaf-66	123	2	0.179	CARDINAL
gujaf-66	123	3	0.273	CARDINAL
gujaf-66	125	1	0.11	CARDINAL
gujaf-66	126	1	0.20	CARDINAL
gujaf-66	127	1	0.38	CARDINAL
gujaf-66	127	2	0.03	CARDINAL
gujaf-66	128	1	0.17	CARDINAL
gujaf-66	129	1	0.02	CARDINAL
gujaf-66	129	2	0.004 0.004 0.021 0.002 0.010 0.006	QUANTITY
gujaf-66	130	1	0.00	CARDINAL
gujaf-66	131	1	0.01	CARDINAL
gujaf-66	132	1	0.02	CARDINAL
gujaf-66	133	1	0.00	CARDINAL
gujaf-66	134	1	0.01	CARDINAL
gujaf-66	135	1	0.00	CARDINAL
gujaf-66	135	2	0.023	CARDINAL
gujaf-66	135	3	0.013	MONEY
gujaf-66	135	4	0.025 0.038	CARDINAL
gujaf-66	136	1	0.03	CARDINAL
gujaf-66	137	1	0.10	CARDINAL
gujaf-66	138	1	0.31	CARDINAL
gujaf-66	139	1	0.04	CARDINAL
gujaf-66	140	1	0.08	CARDINAL
gujaf-66	141	1	0.01	CARDINAL
gujaf-66	141	2	2.756	CARDINAL
gujaf-66	142	1	11.212	CARDINAL
gujaf-66	142	2	4.569	CARDINAL
gujaf-66	142	3	2.172	CARDINAL
gujaf-66	142	4	0.599	CARDINAL
gujaf-66	143	1	0.89	CARDINAL
gujaf-66	144	1	4.10	CARDINAL
gujaf-66	145	1	6.36	CARDINAL
gujaf-66	146	1	1.38	CARDINAL
gujaf-66	147	1	0.94	CARDINAL
gujaf-66	147	2	0.36	CARDINAL
gujaf-66	147	3	0.036	CARDINAL
gujaf-66	147	4	0.025 0.036	CARDINAL
gujaf-66	148	1	0.01	CARDINAL
gujaf-66	149	1	0.03	CARDINAL
gujaf-66	149	2	0.08	CARDINAL
gujaf-66	150	1	0.02	CARDINAL
gujaf-66	151	1	0.03	CARDINAL
gujaf-66	151	2	0.01	CARDINAL
gujaf-66	155	1	0.07	CARDINAL
gujaf-66	155	2	0.25	CARDINAL
gujaf-66	156	1	0.80	CARDINAL
gujaf-66	157	1	0.29	CARDINAL
gujaf-66	158	1	0.10	CARDINAL
gujaf-66	159	1	0.04	CARDINAL
gujaf-66	159	2	265.711	CARDINAL
gujaf-66	160	1	241.280	CARDINAL
gujaf-66	160	2	262.878	CARDINAL
gujaf-66	161	1	1.67	CARDINAL
gujaf-66	162	1	3.00	CARDINAL
gujaf-66	162	2	8.26	CARDINAL
gujaf-66	162	3	18.12	CARDINAL
gujaf-66	162	4	pagan hausman	PERSON
gujaf-66	162	5	76.82	CARDINAL
gujaf-66	162	6	8.5e+07	CARDINAL
gujaf-66	162	7	wooldridge	PERSON
gujaf-66	163	1	825	CARDINAL
gujaf-66	163	2	64	CARDINAL
gujaf-66	165	1	165	CARDINAL
gujaf-66	165	2	165	CARDINAL
gujaf-66	165	3	0.028	CARDINAL
gujaf-66	165	4	0.035 arellano-bond	PERSON
gujaf-66	165	5	0.300	CARDINAL
gujaf-66	165	6	0.039	CARDINAL
gujaf-66	165	7	hansen	PERSON
gujaf-66	165	8	1.000 0.851	CARDINAL
gujaf-66	166	1	0.1	CARDINAL
gujaf-66	167	1	0.05	CARDINAL
gujaf-66	167	2	0.01	CARDINAL
gujaf-66	167	3	3	CARDINAL
gujaf-66	167	4	nigeria	GPE
gujaf-66	168	1	2	CARDINAL
gujaf-66	168	2	hansen	PERSON
gujaf-66	169	1	second	ORDINAL
gujaf-66	170	1	two	CARDINAL
gujaf-66	171	1	nigerian	NORP
gujaf-66	172	1	2014	DATE
gujaf-66	172	2	2015	DATE
gujaf-66	172	3	ihendinihu	PERSON
gujaf-66	172	4	2016	DATE
gujaf-66	173	1	lenox	GPE
gujaf-66	173	2	2005	DATE
gujaf-66	173	3	2013	DATE
gujaf-66	173	4	2015	DATE
gujaf-66	174	1	gusau journal of accounting	ORG
gujaf-66	174	2	2	CARDINAL
gujaf-66	174	3	2, april	DATE
gujaf-66	174	4	2021	CARDINAL
gujaf-66	174	5	9	CARDINAL
gujaf-66	174	6	nigerian	NORP
gujaf-66	175	1	2009	DATE
gujaf-66	175	2	chang	PERSON
gujaf-66	175	3	sun	PERSON
gujaf-66	175	4	2010	DATE
gujaf-66	175	5	2006	DATE
gujaf-66	176	1	2013	DATE
gujaf-66	178	1	2017	CARDINAL
gujaf-66	179	1	2013	DATE
gujaf-66	180	1	geiger	PERSON
gujaf-66	180	2	raghunandan	GPE
gujaf-66	180	3	2002	DATE
gujaf-66	180	4	2010	DATE
gujaf-66	181	1	nigeria	GPE
gujaf-66	182	1	2012	DATE
gujaf-66	182	2	ittohen et al	PERSON
gujaf-66	182	3	2009	DATE
gujaf-66	182	4	majid	PERSON
gujaf-66	182	5	2007	DATE
gujaf-66	184	1	babatolu	GPE
gujaf-66	184	2	2016	CARDINAL
gujaf-66	185	1	5	CARDINAL
gujaf-66	185	2	nigeria	GPE
gujaf-66	187	1	nigeria	GPE
gujaf-66	188	1	first	ORDINAL
gujaf-66	188	2	beneish	NORP
gujaf-66	189	1	nigeria	GPE
gujaf-66	190	1	nigeria	GPE
gujaf-66	190	2	african	NORP
gujaf-66	191	1	s.b.	GPE
gujaf-66	191	2	f.t.	GPE
gujaf-66	192	1	2011	DATE
gujaf-66	193	1	nigeria	GPE
gujaf-66	194	1	international journal of business and management	ORG
gujaf-66	194	2	5(3	CARDINAL
gujaf-66	194	3	1234	DATE
gujaf-66	195	1	alhadi, s.a.	GPE
gujaf-66	195	2	r., & johari	ORG
gujaf-66	195	3	2018	DATE
gujaf-66	197	1	international journal of economics	ORG
gujaf-66	197	2	747-757	PRODUCT
gujaf-66	198	1	ali	PERSON
gujaf-66	198	2	s., & nesrine	ORG
gujaf-66	198	3	2015	DATE
gujaf-66	201	1	accounting &	ORG
gujaf-66	202	1	139,2spgs	CARDINAL
gujaf-66	202	2	b.	PERSON
gujaf-66	202	3	2013	DATE
gujaf-66	203	1	nigeria	GPE
gujaf-66	204	1	journal of emerging trends	ORG
gujaf-66	204	2	1(2	CARDINAL
gujaf-66	204	3	71-75	CARDINAL
gujaf-66	205	1	babatolu	GPE
gujaf-66	205	2	a.	PERSON
gujaf-66	205	3	o. & uniamikogbo	ORG
gujaf-66	205	4	e.	PERSON
gujaf-66	205	5	2016	DATE
gujaf-66	206	1	nigeria	GPE
gujaf-66	207	1	international journal of accounting	ORG
gujaf-66	207	2	5(1	CARDINAL
gujaf-66	207	3	13	CARDINAL
gujaf-66	208	1	gusau journal of accounting	ORG
gujaf-66	208	2	2	CARDINAL
gujaf-66	208	3	2, april	DATE
gujaf-66	208	4	2021	CARDINAL
gujaf-66	208	5	10	CARDINAL
gujaf-66	208	6	s., & ussahawanitchakit	ORG
gujaf-66	208	7	2009	DATE
gujaf-66	208	8	thailand	GPE
gujaf-66	208	9	international journal of business research	ORG
gujaf-66	208	10	9(1)1-25	CARDINAL
gujaf-66	209	1	beneish	NORP
gujaf-66	209	2	m.d.	PERSON
gujaf-66	210	1	1990	DATE
gujaf-66	212	1	financial analyst journal	ORG
gujaf-66	212	2	2436	CARDINAL
gujaf-66	213	1	berthelot	ORG
gujaf-66	213	2	s.	PERSON
gujaf-66	213	3	2012	DATE
gujaf-66	214	1	8	CARDINAL
gujaf-66	214	2	332	CARDINAL
gujaf-66	214	3	342	CARDINAL
gujaf-66	215	1	doi:10.1168/1743913121126125/.	NORP
gujaf-66	215	2	muniandy	PERSON
gujaf-66	215	3	e.r.	GPE
gujaf-66	215	4	& majid	PERSON
gujaf-66	215	5	m. (	PERSON
gujaf-66	215	6	2007	DATE
gujaf-66	218	1	24	CARDINAL
gujaf-66	218	2	88	CARDINAL
gujaf-66	218	3	105	CARDINAL
gujaf-66	218	4	j.v.	GPE
gujaf-66	218	5	m.	GPE
gujaf-66	218	6	klein	PERSON
gujaf-66	218	7	k., & neal	ORG
gujaf-66	218	8	t.l.	GPE
gujaf-66	218	9	2006	DATE
gujaf-66	220	1	75(4	DATE
gujaf-66	220	2	453	CARDINAL
gujaf-66	220	3	467	CARDINAL
gujaf-66	220	4	chang	PERSON
gujaf-66	220	5	j.c.	GPE
gujaf-66	220	6	2010	DATE
gujaf-66	222	1	9(3	CARDINAL
gujaf-66	222	2	212	CARDINAL
gujaf-66	222	3	243	CARDINAL
gujaf-66	223	1	colye h. v.	PERSON
gujaf-66	223	2	2010	DATE
gujaf-66	224	1	tehran stock exchange	ORG
gujaf-66	225	1	international business management	ORG
gujaf-66	225	2	1827-1832	DATE
gujaf-66	226	1	o. & ogbeide	ORG
gujaf-66	226	2	s.o.	GPE
gujaf-66	226	3	2014	DATE
gujaf-66	227	1	nigeria	GPE
gujaf-66	228	1	journal of finance	ORG
gujaf-66	228	2	6(2	CARDINAL
gujaf-66	228	3	61	CARDINAL
gujaf-66	228	4	73	CARDINAL
gujaf-66	229	1	enofe	ORG
gujaf-66	229	2	a.o.	GPE
gujaf-66	229	3	mgbame	GPE
gujaf-66	229	4	c.n.	GPE
gujaf-66	229	5	e.c.	GPE
gujaf-66	229	6	o.o.	PERSON
gujaf-66	229	7	2013	DATE
gujaf-66	230	1	nigeria	GPE
gujaf-66	232	1	4(11	CARDINAL
gujaf-66	232	2	131	CARDINAL
gujaf-66	233	1	fei, c.c.	ORG
gujaf-66	233	2	2015	CARDINAL
gujaf-66	235	1	international journal of economics	ORG
gujaf-66	235	2	222	CARDINAL
gujaf-66	235	3	234	CARDINAL
gujaf-66	236	1	geiger	PERSON
gujaf-66	236	2	& raghunandan	ORG
gujaf-66	236	3	2002	DATE
gujaf-66	238	1	finan acc	ORG
gujaf-66	238	2	28(1	CARDINAL
gujaf-66	238	3	241255	DATE
gujaf-66	239	1	a.	PERSON
gujaf-66	239	2	2009	DATE
gujaf-66	241	1	journal of business finance & accounting	ORG
gujaf-66	241	2	37(9	CARDINAL
gujaf-66	241	3	10	CARDINAL
gujaf-66	241	4	1145	CARDINAL
gujaf-66	241	5	1176	DATE
gujaf-66	242	1	doi:10.1111	ORG
gujaf-66	243	1	02218.x	DATE
gujaf-66	244	1	a.i.	PERSON
gujaf-66	244	2	a.y.	GPE
gujaf-66	244	3	2006	DATE
gujaf-66	246	1	68(1	CARDINAL
gujaf-66	246	2	113	CARDINAL
gujaf-66	247	1	ittoenen	PERSON
gujaf-66	247	2	k.	PERSON
gujaf-66	247	3	j., & vahamaa	ORG
gujaf-66	247	4	s. (2011	ORG
gujaf-66	249	1	8(1	CARDINAL
gujaf-66	249	2	4	CARDINAL
gujaf-66	250	1	r.j.	PERSON
gujaf-66	250	2	j., &zanoelli	ORG
gujaf-66	250	3	e.m.	GPE
gujaf-66	250	4	2010	DATE
gujaf-66	252	1	23(1	GPE
gujaf-66	252	2	49	CARDINAL
gujaf-66	252	3	68	CARDINAL
gujaf-66	254	1	jiang	PERSON
gujaf-66	254	2	w., & anandarajan	ORG
gujaf-66	254	3	a.	PERSON
gujaf-66	254	4	2009	DATE
gujaf-66	256	1	24(3	CARDINAL
gujaf-66	256	2	767	CARDINAL
gujaf-66	256	3	791	CARDINAL
gujaf-66	257	1	6869 00910986402	DATE
gujaf-66	258	1	kane	PERSON
gujaf-66	258	2	k.h.	GPE
gujaf-66	258	3	2004	DATE
gujaf-66	260	1	39(1	CARDINAL
gujaf-66	260	2	163	CARDINAL
gujaf-66	260	3	197	CARDINAL
gujaf-66	261	1	gusau journal of accounting	ORG
gujaf-66	261	2	2	CARDINAL
gujaf-66	261	3	2, april	DATE
gujaf-66	261	4	2021 11	DATE
gujaf-66	261	5	d.s.	GPE
gujaf-66	261	6	2015	CARDINAL
gujaf-66	262	1	malaysian	NORP
gujaf-66	263	1	journal of international accounting, auditing & taxation	ORG
gujaf-66	263	2	5(2	CARDINAL
gujaf-66	263	3	231	CARDINAL
gujaf-66	264	1	2013	DATE
gujaf-66	266	1	5(3	CARDINAL
gujaf-66	266	2	112	CARDINAL
gujaf-66	267	1	kuang	PERSON
gujaf-66	267	2	b.	PERSON
gujaf-66	267	3	x.	GPE
gujaf-66	267	4	2011	DATE
gujaf-66	268	1	chinese	NORP
gujaf-66	269	1	msie	ORG
gujaf-66	269	2	2011	DATE
gujaf-66	269	3	348	CARDINAL
gujaf-66	269	4	lennox	ORG
gujaf-66	271	1	22(1	TIME
gujaf-66	271	2	205	CARDINAL
gujaf-66	271	3	227	CARDINAL
gujaf-66	272	1	li	PERSON
gujaf-66	272	2	z.j.	GPE
gujaf-66	272	3	& lin	PERSON
gujaf-66	272	4	m. (	PERSON
gujaf-66	272	5	2005	DATE
gujaf-66	273	1	china	GPE
gujaf-66	274	1	journal of international accounting, auditing & taxation	ORG
gujaf-66	274	2	18	CARDINAL
gujaf-66	274	3	44	CARDINAL
gujaf-66	275	1	o.j.	GPE
gujaf-66	275	2	j.	PERSON
gujaf-66	275	3	t., yahaya	GPE
gujaf-66	275	4	o.a. & mohammed, a. (	ORG
gujaf-66	275	5	2018	DATE
gujaf-66	276	1	20(2	CARDINAL
gujaf-66	276	2	40	CARDINAL
gujaf-66	276	3	47	DATE
gujaf-66	277	1	martinov	PERSON
gujaf-66	277	2	bennie & eillifsen	ORG
gujaf-66	277	3	2005	DATE
gujaf-66	278	1	the u.s banking	ORG
gujaf-66	278	2	nigeria	GPE
gujaf-66	279	1	journal of emerging trends in economics	ORG
gujaf-66	279	2	1(2	CARDINAL
gujaf-66	279	3	7175	DATE
gujaf-66	280	1	c.o.	GPE
gujaf-66	280	2	e. & osazuwa	ORG
gujaf-66	280	3	n.p.	GPE
gujaf-66	280	4	2012	DATE
gujaf-66	282	1	european journal of business management	ORG
gujaf-66	282	2	4(7	CARDINAL
gujaf-66	282	3	154	CARDINAL
gujaf-66	283	1	mitchell, a., & sikka	ORG
gujaf-66	283	2	2002	DATE
gujaf-66	285	1	basildon	GPE
gujaf-66	285	2	uk	GPE
gujaf-66	285	3	mohamad	PERSON
gujaf-66	285	4	m., sori	PERSON
gujaf-66	285	5	mohd	PERSON
gujaf-66	285	6	h.	PERSON
gujaf-66	285	7	mohamad	PERSON
gujaf-66	285	8	j. (	PERSON
gujaf-66	285	9	2007	DATE
gujaf-66	286	1	uk	GPE
gujaf-66	287	1	12(1	CARDINAL
gujaf-66	287	2	45-63	DATE
gujaf-66	288	1	mwangi	PERSON
gujaf-66	288	2	a.k.	GPE
gujaf-66	288	3	j.o.	GPE
gujaf-66	288	4	muturi	GPE
gujaf-66	288	5	w., & memba	ORG
gujaf-66	288	6	2017	CARDINAL
gujaf-66	289	1	kenya	GPE
gujaf-66	290	1	international journal of academic research	ORG
gujaf-66	290	2	7(6	DATE
gujaf-66	290	3	288	CARDINAL
gujaf-66	291	1	ogbeide	ORG
gujaf-66	291	2	s.o.	GPE
gujaf-66	291	3	2018	DATE
gujaf-66	292	1	nigerian	NORP
gujaf-66	293	1	international journal of research	ORG
gujaf-66	293	2	7(2	CARDINAL
gujaf-66	293	3	47	CARDINAL
gujaf-66	294	1	10.5861	CARDINAL
gujaf-66	294	2	a.e.	GPE
gujaf-66	294	3	g., & ihendinihu	ORG
gujaf-66	295	1	f.	PERSON
gujaf-66	295	2	2016	CARDINAL
gujaf-66	296	1	nigeria	GPE
gujaf-66	297	1	european journal of accounting	ORG
gujaf-66	297	2	2(22	CARDINAL
gujaf-66	297	3	63	CARDINAL
gujaf-66	298	1	petra	ORG
gujaf-66	298	2	s.t.	PERSON
gujaf-66	298	3	2007	DATE
gujaf-66	300	1	8(2	CARDINAL
gujaf-66	300	2	129	CARDINAL
gujaf-66	300	3	152	CARDINAL
gujaf-66	301	1	2015	CARDINAL
gujaf-66	303	1	95	CARDINAL
gujaf-66	303	2	117	CARDINAL
gujaf-66	304	1	m.r.	GPE
gujaf-66	304	2	2017	CARDINAL
gujaf-66	305	1	nigeria	GPE
gujaf-66	306	1	gmm	ORG
gujaf-66	307	1	9(8	CARDINAL
gujaf-66	307	2	191-203	CARDINAL
gujaf-66	308	1	sec	ORG
gujaf-66	309	1	2000	DATE
gujaf-66	310	1	1st july	DATE
gujaf-66	310	2	2016	DATE
gujaf-66	311	1	http://www.sec.gov/rules/final/2009/33-9089.pdf gusau journal of accounting	ORG
gujaf-66	311	2	2	CARDINAL
gujaf-66	311	3	2, april	DATE
gujaf-66	311	4	2021 12	DATE
gujaf-66	311	5	j., & iselin	ORG
gujaf-66	311	6	s.	GPE
gujaf-66	311	7	2012	DATE
gujaf-66	312	1	india	GPE
gujaf-66	313	1	pacific-basin	LOC
gujaf-66	313	2	17	CARDINAL
gujaf-66	313	3	271	CARDINAL
gujaf-66	314	1	stewart	PERSON
gujaf-66	314	2	j. & munro	ORG
gujaf-66	314	3	l.	PERSON
gujaf-66	314	4	2007	DATE
gujaf-66	315	1	australian	NORP
gujaf-66	316	1	international journal of auditing	ORG
gujaf-66	316	2	11	CARDINAL
gujaf-66	316	3	51	CARDINAL
gujaf-66	316	4	69	DATE
gujaf-66	317	1	sun	PERSON
gujaf-66	317	2	2013	DATE
gujaf-66	319	1	68	CARDINAL
gujaf-66	319	2	346	CARDINAL
gujaf-66	319	3	366	CARDINAL
gujaf-66	320	1	sun	PERSON
gujaf-66	320	2	j., liu	PERSON
gujaf-66	320	3	g. & lan	ORG
gujaf-66	320	4	2011	DATE
gujaf-66	322	1	journal of business ethics	ORG
gujaf-66	322	2	99(3	DATE
gujaf-66	322	3	369	CARDINAL
gujaf-66	322	4	382	CARDINAL
gujaf-66	323	1	tagesson	GPE
gujaf-66	323	2	t.	GPE
gujaf-66	323	3	sjodahl	GPE
gujaf-66	323	4	s.	GPE
gujaf-66	323	5	collin	GPE
gujaf-66	323	6	olsson	PERSON
gujaf-66	323	7	j., & svensson	ORG
gujaf-66	323	8	2017	CARDINAL
gujaf-66	325	1	swedish	NORP
gujaf-66	326	1	issn	PERSON
gujaf-66	326	2	1650-0636	DATE
gujaf-66	327	1	2012	DATE
gujaf-66	328	1	thailand	GPE
gujaf-66	329	1	international journal of business research,9(1	ORG
gujaf-66	329	2	1	CARDINAL
gujaf-66	329	3	25	CARDINAL
gujaf-66	330	1	xiang	PERSON
gujaf-66	330	2	m.n.	GPE
gujaf-66	330	3	& qin	PERSON
gujaf-66	330	4	2015	DATE
gujaf-66	332	1	8(2	CARDINAL
gujaf-66	332	2	8	CARDINAL
gujaf-66	332	3	18	DATE
gujaf-66	333	1	zhou	PERSON
gujaf-66	333	2	2007	DATE
gujaf-66	335	1	22(1	TIME
gujaf-66	335	2	205	CARDINAL
gujaf-66	335	3	22	CARDINAL