id	sid	eid	entity	type
gujaf-79	1	1	gusau journal of accounting	ORG
gujaf-79	1	2	2	CARDINAL
gujaf-79	1	3	3, april	DATE
gujaf-79	1	4	2021	CARDINAL
gujaf-79	1	5	1	CARDINAL
gujaf-79	1	6	2	CARDINAL
gujaf-79	1	7	3, april	DATE
gujaf-79	1	8	2021	CARDINAL
gujaf-79	1	9	2756-665x	CARDINAL
gujaf-79	1	10	social sciences	ORG
gujaf-79	1	11	federal university gusau	ORG
gujaf-79	1	12	zamfara state	GPE
gujaf-79	1	13	nigeria gusau journal of accounting	ORG
gujaf-79	1	14	2	CARDINAL
gujaf-79	1	15	3, april	DATE
gujaf-79	1	16	2021	CARDINAL
gujaf-79	1	17	2	CARDINAL
gujaf-79	1	18	nigeria	GPE
gujaf-79	1	19	lukmon adewale department of accounting osun state university	ORG
gujaf-79	1	20	johnson kolawole department of accounting osun state university	ORG
gujaf-79	1	21	bankole oluwaseun emmanuel	GPE
gujaf-79	1	22	osun state university	ORG
gujaf-79	1	23	recent years	DATE
gujaf-79	4	1	nigeria	GPE
gujaf-79	4	2	2009 to 2018	DATE
gujaf-79	5	1	secondary	ORDINAL
gujaf-79	6	1	117	CARDINAL
gujaf-79	6	2	nigeria	GPE
gujaf-79	6	3	december, 2018	DATE
gujaf-79	7	1	20	CARDINAL
gujaf-79	7	2	2009	DATE
gujaf-79	7	3	2018	DATE
gujaf-79	7	4	ten years	DATE
gujaf-79	7	5	second	ORDINAL
gujaf-79	7	6	2003	DATE
gujaf-79	8	1	10	CARDINAL
gujaf-79	10	1	eight	CARDINAL
gujaf-79	10	2	twelve	CARDINAL
gujaf-79	10	3	annual	DATE
gujaf-79	10	4	4	CARDINAL
gujaf-79	10	5	2009	DATE
gujaf-79	10	6	2018	DATE
gujaf-79	11	1	nigeria	GPE
gujaf-79	11	2	5.454	CARDINAL
gujaf-79	11	3	0.05	CARDINAL
gujaf-79	12	1	nigeria	GPE
gujaf-79	14	1	more than four	CARDINAL
gujaf-79	15	1	nigeria 1	ORG
gujaf-79	16	1	shehu & abubakar	ORG
gujaf-79	16	2	2012	DATE
gujaf-79	17	1	recent years	DATE
gujaf-79	18	1	2016	DATE
gujaf-79	19	1	mailto:seunbanks1993@yahoo.com gusau journal of accounting	ORG
gujaf-79	19	2	2	CARDINAL
gujaf-79	19	3	3, april	DATE
gujaf-79	19	4	2021 3	DATE
gujaf-79	19	5	recent years	DATE
gujaf-79	22	1	hashim	NORP
gujaf-79	22	2	salleh & ariff	ORG
gujaf-79	22	3	2013	DATE
gujaf-79	23	1	enron	ORG
gujaf-79	23	2	2001	DATE
gujaf-79	23	3	xerox	ORG
gujaf-79	23	4	worldcom	ORG
gujaf-79	23	5	2002	DATE
gujaf-79	23	6	aldephia	GPE
gujaf-79	23	7	tyco	ORG
gujaf-79	23	8	2002	DATE
gujaf-79	23	9	one	CARDINAL
gujaf-79	23	10	savannah bank	ORG
gujaf-79	23	11	cadbury nigeria plc	ORG
gujaf-79	23	12	2013	DATE
gujaf-79	24	1	nigeria	GPE
gujaf-79	25	1	nigeria	GPE
gujaf-79	27	1	leslie	PERSON
gujaf-79	27	2	2013	DATE
gujaf-79	27	3	the years 2005 to 2010	DATE
gujaf-79	28	1	hassan	PERSON
gujaf-79	28	2	2012	DATE
gujaf-79	28	3	years 2008-2010	DATE
gujaf-79	28	4	oba	GPE
gujaf-79	28	5	2013	DATE
gujaf-79	28	6	the years 20072010	DATE
gujaf-79	29	1	sec	ORG
gujaf-79	29	2	2011	DATE
gujaf-79	31	1	hassan	PERSON
gujaf-79	31	2	2012	DATE
gujaf-79	31	3	3 years	DATE
gujaf-79	32	1	2012	DATE
gujaf-79	32	2	fodio et al	PERSON
gujaf-79	32	3	2013	DATE
gujaf-79	32	4	okoeguale 2013	DATE
gujaf-79	32	5	2013	DATE
gujaf-79	32	6	nigeria	GPE
gujaf-79	32	7	2012	DATE
gujaf-79	32	8	fodio et al	PERSON
gujaf-79	32	9	2013	DATE
gujaf-79	32	10	okoeguale 2013	DATE
gujaf-79	32	11	2013	DATE
gujaf-79	32	12	klein	PERSON
gujaf-79	32	13	2006	DATE
gujaf-79	32	14	nigeria	GPE
gujaf-79	35	1	2006	DATE
gujaf-79	35	2	adelphia	ORG
gujaf-79	35	3	2005	DATE
gujaf-79	35	4	enron	ORG
gujaf-79	35	5	2003	DATE
gujaf-79	35	6	2002	DATE
gujaf-79	35	7	worldcom	ORG
gujaf-79	35	8	2002	DATE
gujaf-79	38	1	2	CARDINAL
gujaf-79	38	2	two	CARDINAL
gujaf-79	39	1	2	CARDINAL
gujaf-79	39	2	3, april	DATE
gujaf-79	39	3	2021	CARDINAL
gujaf-79	39	4	4	CARDINAL
gujaf-79	44	1	roekhudin & andayani	ORG
gujaf-79	44	2	2019	DATE
gujaf-79	46	1	saleh	PERSON
gujaf-79	46	2	iskandar & rahmat	ORG
gujaf-79	46	3	2005	DATE
gujaf-79	49	1	dunn	PERSON
gujaf-79	49	2	1987	DATE
gujaf-79	50	1	1980	DATE
gujaf-79	51	1	beasley	ORG
gujaf-79	51	2	1999	DATE
gujaf-79	53	1	jensen	PERSON
gujaf-79	53	2	1993	DATE
gujaf-79	56	1	rahman	PERSON
gujaf-79	56	2	ali	PERSON
gujaf-79	56	3	2006	DATE
gujaf-79	57	1	2010	DATE
gujaf-79	58	1	modugu &	ORG
gujaf-79	58	2	2013	DATE
gujaf-79	60	1	lipton & lorsch	ORG
gujaf-79	60	2	1992	DATE
gujaf-79	61	1	jaiswal	GPE
gujaf-79	61	2	banerjee	GPE
gujaf-79	61	3	2012	DATE
gujaf-79	62	1	eight	CARDINAL
gujaf-79	62	2	malaysian	NORP
gujaf-79	62	3	yusoff & armstrong	ORG
gujaf-79	62	4	2012	DATE
gujaf-79	65	1	johari	PERSON
gujaf-79	65	2	saleh	PERSON
gujaf-79	65	3	ja'afar	PERSON
gujaf-79	65	4	hassan 2008	PERSON
gujaf-79	66	1	2	CARDINAL
gujaf-79	66	2	3, april	DATE
gujaf-79	66	3	2021 5	DATE
gujaf-79	66	4	xie	PERSON
gujaf-79	67	1	2003	DATE
gujaf-79	69	1	osma	GPE
gujaf-79	69	2	2007	DATE
gujaf-79	69	3	spanish	NORP
gujaf-79	69	4	3 years	DATE
gujaf-79	69	5	1999-2001	DATE
gujaf-79	71	1	2012	DATE
gujaf-79	71	2	tehran	GPE
gujaf-79	71	3	the period of 4 years	DATE
gujaf-79	71	4	2006-2009	DATE
gujaf-79	73	1	2012	DATE
gujaf-79	73	2	nigeria	GPE
gujaf-79	75	1	oba	GPE
gujaf-79	75	2	2013	DATE
gujaf-79	75	3	nigerian	NORP
gujaf-79	75	4	4 years	DATE
gujaf-79	75	5	2007-2010	DATE
gujaf-79	77	1	spanish	NORP
gujaf-79	77	2	1999 to 2001	DATE
gujaf-79	77	3	osma	GPE
gujaf-79	77	4	2007	DATE
gujaf-79	80	1	canada	GPE
gujaf-79	80	2	2004	DATE
gujaf-79	81	1	first	ORDINAL
gujaf-79	86	1	livia	ORG
gujaf-79	86	2	2007	DATE
gujaf-79	88	1	beasley, 1996	ORG
gujaf-79	88	2	1996	DATE
gujaf-79	89	1	3	CARDINAL
gujaf-79	90	1	annual	DATE
gujaf-79	91	1	117	CARDINAL
gujaf-79	91	2	nigeria	GPE
gujaf-79	92	1	20	CARDINAL
gujaf-79	92	2	ten years	DATE
gujaf-79	93	1	2009 to 2018	DATE
gujaf-79	94	1	10	CARDINAL
gujaf-79	96	1	2	CARDINAL
gujaf-79	96	2	3, april	DATE
gujaf-79	96	3	2021 6	DATE
gujaf-79	97	1	nigeria	GPE
gujaf-79	99	1	𝐷𝐴𝐶𝑖𝑡	ORG
gujaf-79	99	2	°	CARDINAL
gujaf-79	100	1	……………………………………	PRODUCT
gujaf-79	102	1	year	DATE
gujaf-79	102	2	year	DATE
gujaf-79	102	3	bsizeit = board	ORG
gujaf-79	102	4	year	DATE
gujaf-79	102	5	year	DATE
gujaf-79	102	6	bfexit = board financial expertise	ORG
gujaf-79	102	7	year	DATE
gujaf-79	102	8	year	DATE
gujaf-79	103	1	year	DATE
gujaf-79	103	2	4	CARDINAL
gujaf-79	103	3	1	CARDINAL
gujaf-79	103	4	0.032794 0.013877 2.363173	MONEY
gujaf-79	103	5	0.003661 -2.345817 0.0209	MONEY
gujaf-79	104	1	0.0064	CARDINAL
gujaf-79	104	2	0.071145	CARDINAL
gujaf-79	104	3	0.009419 -2.551915 0.0122	CARDINAL
gujaf-79	104	4	0.000961	CARDINAL
gujaf-79	105	1	0.957697	CARDINAL
gujaf-79	105	2	0.438349	MONEY
gujaf-79	105	3	0.711611	CARDINAL
gujaf-79	105	4	0.542225	CARDINAL
gujaf-79	105	5	0.648475 s.d.	ORG
gujaf-79	106	1	0.302098	CARDINAL
gujaf-79	107	1	0.312269	CARDINAL
gujaf-79	107	2	0.734903	CARDINAL
gujaf-79	107	3	7.410926	NORP
gujaf-79	107	4	1.446854	CARDINAL
gujaf-79	107	5	2	CARDINAL
gujaf-79	107	6	3, april	DATE
gujaf-79	107	7	2021 7	DATE
gujaf-79	108	1	1.023336	CARDINAL
gujaf-79	108	2	29.755522	CARDINAL
gujaf-79	108	3	durbin-watson	ORG
gujaf-79	108	4	2.335794	CARDINAL
gujaf-79	108	5	0.000473	CARDINAL
gujaf-79	108	6	2020	DATE
gujaf-79	109	1	95%	PERCENT
gujaf-79	109	2	2	CARDINAL
gujaf-79	109	3	0.5065 5.1538	PERSON
gujaf-79	109	4	0.5453	MONEY
gujaf-79	109	5	0.5093 1.5527	MONEY
gujaf-79	109	6	0.4862 5.0000	MONEY
gujaf-79	109	7	4.0000	MONEY
gujaf-79	109	8	0.9943 12.000 5.0000 17.0000	MONEY
gujaf-79	109	9	0.0062 1.0000 2.0000	MONEY
gujaf-79	109	10	0.0111	MONEY
gujaf-79	110	1	0.2904	CARDINAL
gujaf-79	110	2	2.4005	MONEY
gujaf-79	110	3	0.0139	CARDINAL
gujaf-79	111	1	8.2788	CARDINAL
gujaf-79	111	2	1.8815 2.8789	MONEY
gujaf-79	113	1	6.2587	CARDINAL
gujaf-79	113	2	6.4967 27060.26	CARDINAL
gujaf-79	113	3	0.0000	MONEY
gujaf-79	113	4	60.7775 536.000 428.00	MONEY
gujaf-79	113	5	65.440	CARDINAL
gujaf-79	113	6	896.791	MONEY
gujaf-79	113	7	275.276	CARDINAL
gujaf-79	113	8	12316.2	CARDINAL
gujaf-79	113	9	2020	DATE
gujaf-79	114	1	3	CARDINAL
gujaf-79	114	2	1.0000	CARDINAL
gujaf-79	114	3	0.1596 1.0000	MONEY
gujaf-79	114	4	0.1725 0.0297 1.0000	PRODUCT
gujaf-79	114	5	0.0971 0.2375 0.0879	MONEY
gujaf-79	114	6	0.0219	MONEY
gujaf-79	115	1	1.0000	CARDINAL
gujaf-79	115	2	0.1214 0.1971	MONEY
gujaf-79	115	3	0.1536	CARDINAL
gujaf-79	115	4	1.0000	MONEY
gujaf-79	117	1	2020	DATE
gujaf-79	118	1	1	CARDINAL
gujaf-79	118	2	nigeria	GPE
gujaf-79	119	1	two	CARDINAL
gujaf-79	120	1	hausman	PERSON
gujaf-79	121	1	2	CARDINAL
gujaf-79	121	2	19.9812	CARDINAL
gujaf-79	121	3	0.05	CARDINAL
gujaf-79	124	1	64.8%	PERCENT
gujaf-79	125	1	29.7555	CARDINAL
gujaf-79	125	2	0.05	CARDINAL
gujaf-79	125	3	the model gusau journal of accounting	ORG
gujaf-79	125	4	2	CARDINAL
gujaf-79	125	5	3, april	DATE
gujaf-79	125	6	2021 8	DATE
gujaf-79	128	1	0.0327	MONEY
gujaf-79	130	1	xie	GPE
gujaf-79	130	2	davidson	PERSON
gujaf-79	130	3	2003	DATE
gujaf-79	132	1	peasnell et al.	PERSON
gujaf-79	132	2	2000	DATE
gujaf-79	132	3	members.in	DATE
gujaf-79	133	1	0.05	CARDINAL
gujaf-79	135	1	2.7829	CARDINAL
gujaf-79	135	2	0.05	CARDINAL
gujaf-79	136	1	0.2371	CARDINAL
gujaf-79	136	2	0	CARDINAL
gujaf-79	137	1	0.2371	CARDINAL
gujaf-79	137	2	0.05	CARDINAL
gujaf-79	138	1	2007	DATE
gujaf-79	144	1	5	CARDINAL
gujaf-79	145	1	nigeria	GPE
gujaf-79	149	1	2	CARDINAL
gujaf-79	149	2	3, april	DATE
gujaf-79	149	3	2021 9	DATE
gujaf-79	150	1	more than four	CARDINAL
gujaf-79	151	1	council of nigeria	ORG
gujaf-79	152	1	nigeria	GPE
gujaf-79	153	1	adams	PERSON
gujaf-79	153	2	r., & ferreira	ORG
gujaf-79	153	3	2009	DATE
gujaf-79	155	1	journal of financial economics	ORG
gujaf-79	155	2	94	DATE
gujaf-79	155	3	291	CARDINAL
gujaf-79	156	1	r.	NORP
gujaf-79	156	2	gray, s., & nowland	ORG
gujaf-79	156	3	j. (	PERSON
gujaf-79	156	4	2010	DATE
gujaf-79	157	1	city university of hong kong	ORG
gujaf-79	158	1	a. s.	PERSON
gujaf-79	158	2	2012	DATE
gujaf-79	159	1	7	CARDINAL
gujaf-79	161	1	al azeez	PERSON
gujaf-79	161	2	h. a.	PERSON
gujaf-79	161	3	e. g.	PERSON
gujaf-79	161	4	w.	PERSON
gujaf-79	161	5	2019	DATE
gujaf-79	163	1	academy of accounting	ORG
gujaf-79	163	2	23(1	GPE
gujaf-79	163	3	1-26	CARDINAL
gujaf-79	164	1	bertrand	PERSON
gujaf-79	164	2	m., & mullainathan	ORG
gujaf-79	164	3	s.	PERSON
gujaf-79	164	4	2000	DATE
gujaf-79	167	1	mit	ORG
gujaf-79	168	1	carter	PERSON
gujaf-79	168	2	d. a.	PERSON
gujaf-79	168	3	b. j.	PERSON
gujaf-79	168	4	w. g.	PERSON
gujaf-79	168	5	2003	DATE
gujaf-79	170	1	38(1	CARDINAL
gujaf-79	170	2	33	CARDINAL
gujaf-79	170	3	j. (2008	PERSON
gujaf-79	171	1	one	CARDINAL
gujaf-79	172	1	87	DATE
gujaf-79	172	2	329	CARDINAL
gujaf-79	173	1	csri	GPE
gujaf-79	174	1	2012	DATE
gujaf-79	176	1	cyril	PERSON
gujaf-79	176	2	m., & chinakpude	ORG
gujaf-79	176	3	i. e.	PERSON
gujaf-79	176	4	2019	DATE
gujaf-79	177	1	nigeria	GPE
gujaf-79	178	1	international journal of accounting	ORG
gujaf-79	178	2	4(2	CARDINAL
gujaf-79	178	3	61	CARDINAL
gujaf-79	179	1	daily	DATE
gujaf-79	179	2	c. m.	PERSON
gujaf-79	179	3	dalton	PERSON
gujaf-79	179	4	d. r.	NORP
gujaf-79	179	5	a. a.	PERSON
gujaf-79	179	6	2003	DATE
gujaf-79	180	1	decade	DATE
gujaf-79	181	1	academy of management review	ORG
gujaf-79	181	2	28(3	DATE
gujaf-79	181	3	371-382	CARDINAL
gujaf-79	182	1	donaldson	ORG
gujaf-79	182	2	t.	GPE
gujaf-79	182	3	1995	DATE
gujaf-79	184	1	academy of management review	ORG
gujaf-79	184	2	academy of management	ORG
gujaf-79	184	3	20(1	CARDINAL
gujaf-79	184	4	70	CARDINAL
gujaf-79	185	1	fama	ORG
gujaf-79	185	2	e. f., & jensen	PERSON
gujaf-79	185	3	m. c.	PERSON
gujaf-79	185	4	1983	DATE
gujaf-79	187	1	26(2	CARDINAL
gujaf-79	187	2	301	CARDINAL
gujaf-79	188	1	fodio	ORG
gujaf-79	188	2	m. i.	PERSON
gujaf-79	188	3	j., & oba	ORG
gujaf-79	188	4	2013	DATE
gujaf-79	191	1	nigerian	NORP
gujaf-79	192	1	2(5	CARDINAL
gujaf-79	192	2	279	CARDINAL
gujaf-79	193	1	fondas, n., & sassalos	ORG
gujaf-79	193	2	s. (2000	ORG
gujaf-79	195	1	12(2	DATE
gujaf-79	195	2	1322	CARDINAL
gujaf-79	196	1	gulzar	PERSON
gujaf-79	196	2	m. a.	PERSON
gujaf-79	196	3	z.	PERSON
gujaf-79	196	4	2011	DATE
gujaf-79	197	1	chinese	NORP
gujaf-79	198	1	international journal of accounting	ORG
gujaf-79	198	2	1(1	CARDINAL
gujaf-79	198	3	133	CARDINAL
gujaf-79	199	1	hashim	ORG
gujaf-79	199	2	h. a.	PERSON
gujaf-79	199	3	salleh, z., & ariff	PERSON
gujaf-79	199	4	a. m.	PERSON
gujaf-79	199	5	2013	DATE
gujaf-79	201	1	international journal of trade, economics	ORG
gujaf-79	201	2	4(5	DATE
gujaf-79	201	3	296	CARDINAL
gujaf-79	202	1	klein	GPE
gujaf-79	202	2	a.	PERSON
gujaf-79	202	3	2002	DATE
gujaf-79	203	1	audit committee	ORG
gujaf-79	204	1	journal of accounting and economics	ORG
gujaf-79	204	2	33	DATE
gujaf-79	204	3	375	CARDINAL
gujaf-79	205	1	gusau journal of accounting	ORG
gujaf-79	205	2	2	CARDINAL
gujaf-79	205	3	3, april	DATE
gujaf-79	205	4	2021	CARDINAL
gujaf-79	205	5	10	CARDINAL
gujaf-79	205	6	klein	GPE
gujaf-79	205	7	a.	PERSON
gujaf-79	205	8	2006	DATE
gujaf-79	206	1	audit committee	ORG
gujaf-79	207	1	6-42	CARDINAL
gujaf-79	208	1	2012	DATE
gujaf-79	211	1	m.	GPE
gujaf-79	211	2	s. j., & najari	PERSON
gujaf-79	211	3	2012	DATE
gujaf-79	212	1	iranian	NORP
gujaf-79	213	1	universal journal of management	ORG
gujaf-79	213	2	2(3	CARDINAL
gujaf-79	213	3	12	CARDINAL
gujaf-79	214	1	musa	ORG
gujaf-79	214	2	i. f.	PERSON
gujaf-79	214	3	j., & victor	ORG
gujaf-79	214	4	c. o.	PERSON
gujaf-79	214	5	2013	DATE
gujaf-79	217	1	nigerian	NORP
gujaf-79	218	1	2(5	CARDINAL
gujaf-79	218	2	279	CARDINAL
gujaf-79	219	1	a. o.	PERSON
gujaf-79	219	2	2013	DATE
gujaf-79	220	1	nigeria	GPE
gujaf-79	221	1	5(2	CARDINAL
gujaf-79	221	2	1	CARDINAL
gujaf-79	222	1	b. c., & enahoro	PERSON
gujaf-79	222	2	j. a.	PERSON
gujaf-79	222	3	2006	DATE
gujaf-79	223	1	nigeria	GPE
gujaf-79	224	1	2(1	CARDINAL
gujaf-79	224	2	5	CARDINAL
gujaf-79	225	1	pearce	PERSON
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gujaf-79	235	3	4143-4151	CARDINAL
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