id	sid	eid	entity	type
gujaf-91	1	1	1	CARDINAL
gujaf-91	1	2	2	CARDINAL
gujaf-91	1	3	4, october	DATE
gujaf-91	1	4	2021	CARDINAL
gujaf-91	1	5	2756-665x	CARDINAL
gujaf-91	1	6	social sciences	ORG
gujaf-91	1	7	federal university gusau	ORG
gujaf-91	1	8	zamfara state	GPE
gujaf-91	1	9	2	CARDINAL
gujaf-91	1	10	nigeria	GPE
gujaf-91	1	11	kabiru sani aminu department of accounting	ORG
gujaf-91	1	12	abu business school ahmadu bello university	ORG
gujaf-91	1	13	zaria kabiusaniaminu@gmail.com	PERSON
gujaf-91	1	14	i. l. prof	PERSON
gujaf-91	1	15	abu business school ahmadu bello university	ORG
gujaf-91	1	16	zaria	PERSON
gujaf-91	1	17	ibrahim yusuf	PERSON
gujaf-91	1	18	abu business school ahmadu bello university	ORG
gujaf-91	1	19	zaria ibrash78@gmail.com	PERSON
gujaf-91	1	20	+2348036023501	CARDINAL
gujaf-91	1	21	bashir musa(phd	PERSON
gujaf-91	1	22	abu business school ahmadu bello university	ORG
gujaf-91	1	23	zaria dokaje@yahoo.com	PERSON
gujaf-91	1	24	+23480334726599	CARDINAL
gujaf-91	1	25	nigeria	GPE
gujaf-91	2	1	nigeria	GPE
gujaf-91	3	1	384	CARDINAL
gujaf-91	4	1	500	CARDINAL
gujaf-91	4	2	31	CARDINAL
gujaf-91	4	3	391	CARDINAL
gujaf-91	5	1	nine	CARDINAL
gujaf-91	6	1	3	CARDINAL
gujaf-91	7	1	nigeria	GPE
gujaf-91	8	1	nigeria	GPE
gujaf-91	8	2	nigeria	GPE
gujaf-91	9	1	nigeria	GPE
gujaf-91	10	1	nigeria	GPE
gujaf-91	11	1	nigeria	GPE
gujaf-91	13	1	3	CARDINAL
gujaf-91	13	2	1	CARDINAL
gujaf-91	14	1	21 st century	DATE
gujaf-91	16	1	about one third	CARDINAL
gujaf-91	16	2	pricewaterhousecoopers	ORG
gujaf-91	16	3	2010	DATE
gujaf-91	17	1	2018	DATE
gujaf-91	17	2	49 percent	PERCENT
gujaf-91	17	3	2018	DATE
gujaf-91	18	1	annual	DATE
gujaf-91	18	2	almost 5%	PERCENT
gujaf-91	18	3	about $4 trillion	MONEY
gujaf-91	18	4	acfe	ORG
gujaf-91	18	5	2018	DATE
gujaf-91	19	1	morse & zingales	ORG
gujaf-91	19	2	2010	DATE
gujaf-91	19	3	kaplan et al.	ORG
gujaf-91	19	4	2010	DATE
gujaf-91	20	1	pcaob 2010	LAW
gujaf-91	20	2	enron	ORG
gujaf-91	20	3	worldcom	ORG
gujaf-91	20	4	the last decade	DATE
gujaf-91	20	5	as low as 4%	PERCENT
gujaf-91	20	6	2018	DATE
gujaf-91	21	1	beasley & arens 2011	ORG
gujaf-91	22	1	goel &	ORG
gujaf-91	22	2	2012	DATE
gujaf-91	23	1	fleming	ORG
gujaf-91	23	2	kranacher& riley	ORG
gujaf-91	23	3	2012	DATE
gujaf-91	25	1	cooper & fargher	ORG
gujaf-91	25	2	2011	DATE
gujaf-91	25	3	kassem & higson	ORG
gujaf-91	25	4	2016	DATE
gujaf-91	28	1	the institute of chartered	ORG
gujaf-91	28	2	england & wales	ORG
gujaf-91	28	3	2005	DATE
gujaf-91	28	4	chen	PERSON
gujaf-91	28	5	hou & lee 2013	ORG
gujaf-91	30	1	deangelo	PERSON
gujaf-91	30	2	1981	DATE
gujaf-91	32	1	bédard & gendron	ORG
gujaf-91	32	2	2010	DATE
gujaf-91	32	3	ghafran & o’sullivan	ORG
gujaf-91	32	4	2013	DATE
gujaf-91	32	5	1998	DATE
gujaf-91	32	6	hayes	PERSON
gujaf-91	32	7	2014	DATE
gujaf-91	32	8	spira	GPE
gujaf-91	32	9	1998	DATE
gujaf-91	32	10	1999	DATE
gujaf-91	34	1	2013	DATE
gujaf-91	35	1	4	CARDINAL
gujaf-91	35	2	wright	PERSON
gujaf-91	35	3	zimbelman	PERSON
gujaf-91	35	4	2015	DATE
gujaf-91	37	1	wright & zimbelman 2015	ORG
gujaf-91	38	1	2010	DATE
gujaf-91	38	2	fodio	ORG
gujaf-91	38	3	2013	DATE
gujaf-91	38	4	ogbonna &ebimobowei	ORG
gujaf-91	38	5	2012	DATE
gujaf-91	39	1	africa	LOC
gujaf-91	40	1	subafrica	GPE
gujaf-91	40	2	2016 &2018	DATE
gujaf-91	40	3	2014 to 2018	DATE
gujaf-91	40	4	south africa	GPE
gujaf-91	40	5	nigeria	GPE
gujaf-91	40	6	kenya	GPE
gujaf-91	40	7	174	CARDINAL
gujaf-91	40	8	125	CARDINAL
gujaf-91	40	9	75	CARDINAL
gujaf-91	41	1	400,000.00	MONEY
gujaf-91	41	2	2,716,000	MONEY
gujaf-91	41	3	2016 to 2018	DATE
gujaf-91	41	4	2016 &2018	DATE
gujaf-91	42	1	nigeria	GPE
gujaf-91	42	2	73	CARDINAL
gujaf-91	42	3	nigerian stock exchange	ORG
gujaf-91	42	4	2010	DATE
gujaf-91	42	5	nigerian stock exchange	ORG
gujaf-91	42	6	2019	DATE
gujaf-91	43	1	53	CARDINAL
gujaf-91	43	2	73	CARDINAL
gujaf-91	44	1	oceanic bank plc	ORG
gujaf-91	44	2	syke bank plc	ORG
gujaf-91	44	3	diamond bank plc	ORG
gujaf-91	44	4	2018	DATE
gujaf-91	44	5	2019	DATE
gujaf-91	45	1	cadbury	ORG
gujaf-91	45	2	african	NORP
gujaf-91	45	3	nigeria plc	ORG
gujaf-91	45	4	ogbonna &ebimobowei	ORG
gujaf-91	45	5	2011	DATE
gujaf-91	45	6	okoye &gbegi	ORG
gujaf-91	45	7	2013	DATE
gujaf-91	46	1	2010	DATE
gujaf-91	46	2	kaplan et al.	ORG
gujaf-91	46	3	2010	DATE
gujaf-91	47	1	2018	DATE
gujaf-91	48	1	wilks & zimbelman	ORG
gujaf-91	48	2	2004	DATE
gujaf-91	48	3	cohen	PERSON
gujaf-91	48	4	2010	DATE
gujaf-91	48	5	desai	PERSON
gujaf-91	48	6	jones & riley	ORG
gujaf-91	48	7	2013	DATE
gujaf-91	48	8	2013	DATE
gujaf-91	48	9	morales, gendron &guénin-paracini(2014	ORG
gujaf-91	48	10	jones & riley	ORG
gujaf-91	48	11	2014	DATE
gujaf-91	48	12	mui	ORG
gujaf-91	48	13	mailley	ORG
gujaf-91	48	14	2015	CARDINAL
gujaf-91	48	15	andon	ORG
gujaf-91	48	16	free &scard	ORG
gujaf-91	48	17	2015	CARDINAL
gujaf-91	48	18	lokanan	PERSON
gujaf-91	48	19	2015	CARDINAL
gujaf-91	48	20	schechter & levi,(2015	ORG
gujaf-91	48	21	söderbom& guiral	ORG
gujaf-91	48	22	2015	CARDINAL
gujaf-91	48	23	haefele &stiegeler	ORG
gujaf-91	48	24	2016	CARDINAL
gujaf-91	48	25	chen	PERSON
gujaf-91	49	1	hou & lee	ORG
gujaf-91	49	2	2016	DATE
gujaf-91	49	3	taylor	PERSON
gujaf-91	49	4	2017	CARDINAL
gujaf-91	49	5	machado & gartner	ORG
gujaf-91	49	6	2017	CARDINAL
gujaf-91	50	1	nigeria	GPE
gujaf-91	50	2	everette	ORG
gujaf-91	50	3	2012	DATE
gujaf-91	50	4	2014	DATE
gujaf-91	50	5	third	ORDINAL
gujaf-91	51	1	everette	ORG
gujaf-91	51	2	2012	DATE
gujaf-91	51	3	2014	DATE
gujaf-91	53	1	5	CARDINAL
gujaf-91	53	2	nigeria	GPE
gujaf-91	54	1	2	CARDINAL
gujaf-91	54	2	240	CARDINAL
gujaf-91	54	3	third	ORDINAL
gujaf-91	57	1	acfe 2010).fraudulent	ORG
gujaf-91	57	2	lougee	ORG
gujaf-91	57	3	2011	DATE
gujaf-91	58	1	2.1	CARDINAL
gujaf-91	58	2	wright & zimbelman	ORG
gujaf-91	58	3	2015	CARDINAL
gujaf-91	59	1	65	CARDINAL
gujaf-91	61	1	four	CARDINAL
gujaf-91	62	1	first	ORDINAL
gujaf-91	62	2	four	CARDINAL
gujaf-91	63	1	four	CARDINAL
gujaf-91	63	2	1	CARDINAL
gujaf-91	63	3	2	CARDINAL
gujaf-91	63	4	3	CARDINAL
gujaf-91	63	5	4	CARDINAL
gujaf-91	63	6	kte	PERSON
gujaf-91	65	1	three	CARDINAL
gujaf-91	67	1	2016	CARDINAL
gujaf-91	67	2	croatian	NORP
gujaf-91	72	1	al-sorihi	PERSON
gujaf-91	72	2	2018	DATE
gujaf-91	72	3	yemeni	NORP
gujaf-91	74	1	6	CARDINAL
gujaf-91	74	2	254	CARDINAL
gujaf-91	76	1	mukhlasin	PERSON
gujaf-91	76	2	2018	DATE
gujaf-91	76	3	the indonesia stock exchange	ORG
gujaf-91	76	4	the period 2012 to 2015	DATE
gujaf-91	78	1	46	CARDINAL
gujaf-91	78	2	46	CARDINAL
gujaf-91	82	1	azibi	PERSON
gujaf-91	82	2	2018	DATE
gujaf-91	82	3	french	NORP
gujaf-91	83	1	250	CARDINAL
gujaf-91	84	1	140	CARDINAL
gujaf-91	84	2	french	NORP
gujaf-91	86	1	four	CARDINAL
gujaf-91	86	2	at least one	CARDINAL
gujaf-91	86	3	four	CARDINAL
gujaf-91	86	4	france	GPE
gujaf-91	87	1	two	CARDINAL
gujaf-91	87	2	four	CARDINAL
gujaf-91	87	3	one	CARDINAL
gujaf-91	87	4	france	GPE
gujaf-91	88	1	at least one	CARDINAL
gujaf-91	90	1	khersiat	GPE
gujaf-91	90	2	2020	DATE
gujaf-91	90	3	jordan	GPE
gujaf-91	91	1	two	CARDINAL
gujaf-91	91	2	first	ORDINAL
gujaf-91	91	3	69	CARDINAL
gujaf-91	91	4	second	ORDINAL
gujaf-91	91	5	16	CARDINAL
gujaf-91	92	1	2	CARDINAL
gujaf-91	92	2	0.12	CARDINAL
gujaf-91	92	3	0.965	CARDINAL
gujaf-91	95	1	2.2	CARDINAL
gujaf-91	95	2	wan ismail	PERSON
gujaf-91	95	3	2014	DATE
gujaf-91	96	1	116	CARDINAL
gujaf-91	96	2	malaysia	GPE
gujaf-91	96	3	2005	DATE
gujaf-91	96	4	2010	DATE
gujaf-91	101	1	7	CARDINAL
gujaf-91	104	1	marzuki1	PERSON
gujaf-91	104	2	haji-abdullah	PERSON
gujaf-91	104	3	othman	GPE
gujaf-91	104	4	abdulwahab &	ORG
gujaf-91	104	5	2019	DATE
gujaf-91	105	1	64	CARDINAL
gujaf-91	105	2	the years 2002–2014	DATE
gujaf-91	105	3	two	CARDINAL
gujaf-91	108	1	malaysia	GPE
gujaf-91	109	1	asaolu& erin(2019	ORG
gujaf-91	109	2	nigeria	GPE
gujaf-91	110	1	2012-2016	DATE
gujaf-91	110	2	122	CARDINAL
gujaf-91	110	3	nigeria	GPE
gujaf-91	110	4	20	CARDINAL
gujaf-91	114	1	2.3	CARDINAL
gujaf-91	114	2	wright	PERSON
gujaf-91	114	3	zimbelman	PERSON
gujaf-91	114	4	2015	DATE
gujaf-91	115	1	wright & zimbelman 2015	ORG
gujaf-91	119	1	erickson et al	PERSON
gujaf-91	120	1	2006	DATE
gujaf-91	121	1	aicpa sas 109 2006	ORG
gujaf-91	121	2	some decades	DATE
gujaf-91	121	3	bell et al.	ORG
gujaf-91	121	4	1997	DATE
gujaf-91	121	5	winograd et al. 2000	PERSON
gujaf-91	123	1	1989	DATE
gujaf-91	123	2	2007	DATE
gujaf-91	124	1	hoffman	PERSON
gujaf-91	124	2	patton 1997	ORG
gujaf-91	125	1	8	CARDINAL
gujaf-91	125	2	wilks	ORG
gujaf-91	125	3	2004b	DATE
gujaf-91	126	1	1997	DATE
gujaf-91	126	2	wilks& zimbelman	ORG
gujaf-91	126	3	2004b	DATE
gujaf-91	127	1	2009	DATE
gujaf-91	129	1	1997	DATE
gujaf-91	129	2	glover et al	PERSON
gujaf-91	129	3	2003	DATE
gujaf-91	129	4	wright 2004	PERSON
gujaf-91	129	5	2011	DATE
gujaf-91	131	1	hoffman	PERSON
gujaf-91	131	2	2009	DATE
gujaf-91	132	1	wright	PERSON
gujaf-91	132	2	2004	DATE
gujaf-91	133	1	wright	PERSON
gujaf-91	133	2	2014	DATE
gujaf-91	135	1	2011	DATE
gujaf-91	136	1	one	CARDINAL
gujaf-91	136	2	wright	PERSON
gujaf-91	136	3	2008	DATE
gujaf-91	137	1	brown & wright 2008	ORG
gujaf-91	137	2	al. 2001	ORG
gujaf-91	138	1	kerr & murthy 2004	ORG
gujaf-91	138	2	knapp & knapp 2001	ORG
gujaf-91	139	1	1997	DATE
gujaf-91	140	1	pentagon	ORG
gujaf-91	140	2	9	CARDINAL
gujaf-91	141	1	nigeria	GPE
gujaf-91	141	2	384	CARDINAL
gujaf-91	142	1	384	CARDINAL
gujaf-91	142	2	10	CARDINAL
gujaf-91	142	3	higgins, &thompson	ORG
gujaf-91	142	4	1995	DATE
gujaf-91	143	1	500	CARDINAL
gujaf-91	143	2	31	CARDINAL
gujaf-91	143	3	391	CARDINAL
gujaf-91	144	1	nine	CARDINAL
gujaf-91	144	2	1	CARDINAL
gujaf-91	144	3	9	CARDINAL
gujaf-91	145	1	nigeria	GPE
gujaf-91	146	1	3	CARDINAL
gujaf-91	148	1	3.0	CARDINAL
gujaf-91	148	2	1	CARDINAL
gujaf-91	151	1	0.863 ag2	MONEY
gujaf-91	151	2	0.800	CARDINAL
gujaf-91	151	3	cp3	ORG
gujaf-91	151	4	0.915	CARDINAL
gujaf-91	151	5	10	CARDINAL
gujaf-91	151	6	cp5	ORG
gujaf-91	151	7	op3 0.878	PERSON
gujaf-91	151	8	0.893	CARDINAL
gujaf-91	151	9	rt1	ORG
gujaf-91	151	10	0.883	CARDINAL
gujaf-91	151	11	rt2	ORG
gujaf-91	151	12	0.934	CARDINAL
gujaf-91	151	13	0.846	CARDINAL
gujaf-91	151	14	0.777	CARDINAL
gujaf-91	151	15	smartpls	NORP
gujaf-91	151	16	2021	CARDINAL
gujaf-91	152	1	0.70	CARDINAL
gujaf-91	153	1	2	CARDINAL
gujaf-91	153	2	0.829	CARDINAL
gujaf-91	153	3	0.603	MONEY
gujaf-91	153	4	0.883	CARDINAL
gujaf-91	153	5	0.875	CARDINAL
gujaf-91	153	6	0.944	CARDINAL
gujaf-91	153	7	0.883	CARDINAL
gujaf-91	153	8	smartpls	NORP
gujaf-91	153	9	2021	CARDINAL
gujaf-91	153	10	0.70	CARDINAL
gujaf-91	153	11	2019	DATE
gujaf-91	154	1	higher than 0.70	CARDINAL
gujaf-91	155	1	0.7	CARDINAL
gujaf-91	155	2	2019	DATE
gujaf-91	155	3	less than 0.50	CARDINAL
gujaf-91	155	4	2019	DATE
gujaf-91	156	1	more than 0.50	CARDINAL
gujaf-91	157	1	3	CARDINAL
gujaf-91	157	2	az ja na af1 0.912 af2	PERSON
gujaf-91	157	3	0.935 11 af3 0.841	QUANTITY
gujaf-91	157	4	0.834	CARDINAL
gujaf-91	157	5	0.911	CARDINAL
gujaf-91	157	6	0.680	CARDINAL
gujaf-91	157	7	at3	ORG
gujaf-91	157	8	az2	ORG
gujaf-91	157	9	0.864	CARDINAL
gujaf-91	157	10	0.872	CARDINAL
gujaf-91	157	11	0.758	CARDINAL
gujaf-91	157	12	0.907	CARDINAL
gujaf-91	158	1	0.945	PRODUCT
gujaf-91	158	2	0.971 na3	DATE
gujaf-91	158	3	0.958 na4	DATE
gujaf-91	158	4	0.968	CARDINAL
gujaf-91	158	5	smartpls	NORP
gujaf-91	158	6	2021	CARDINAL
gujaf-91	158	7	3	CARDINAL
gujaf-91	158	8	higher than 0.70	CARDINAL
gujaf-91	158	9	2019	DATE
gujaf-91	159	1	4.4	CARDINAL
gujaf-91	159	2	0.916 0.940 0.796	MONEY
gujaf-91	159	3	0.967	CARDINAL
gujaf-91	159	4	0.970	MONEY
gujaf-91	160	1	0.921	CARDINAL
gujaf-91	160	2	0.879	MONEY
gujaf-91	160	3	0.923	CARDINAL
gujaf-91	160	4	smartpls	NORP
gujaf-91	160	5	2021	CARDINAL
gujaf-91	160	6	0.70	CARDINAL
gujaf-91	160	7	2019	DATE
gujaf-91	161	1	higher than 0.70	CARDINAL
gujaf-91	162	1	0.7	CARDINAL
gujaf-91	162	2	12	CARDINAL
gujaf-91	163	1	less than 0.50	CARDINAL
gujaf-91	163	2	2019	DATE
gujaf-91	164	1	more than 0.50	CARDINAL
gujaf-91	165	1	4.5	CARDINAL
gujaf-91	166	1	ac*afc2 afc ap ffrr ac5	PERSON
gujaf-91	166	2	0.860 ac6 0.932	MONEY
gujaf-91	166	3	0.914	CARDINAL
gujaf-91	166	4	0.801	CARDINAL
gujaf-91	166	5	0.864	CARDINAL
gujaf-91	166	6	afc *	ORG
gujaf-91	166	7	ac	ORG
gujaf-91	167	1	1.029	CARDINAL
gujaf-91	167	2	afc * ac 1.029	ORG
gujaf-91	167	3	0.953	CARDINAL
gujaf-91	167	4	0.663	CARDINAL
gujaf-91	167	5	0.968 aq 0.841	MONEY
gujaf-91	167	6	0.935 az 0.881	MONEY
gujaf-91	167	7	0.961 ja 0.877 na 0.743 op 0.960	MONEY
gujaf-91	167	8	0.907	CARDINAL
gujaf-91	167	9	0.928	CARDINAL
gujaf-91	167	10	smartpls	NORP
gujaf-91	167	11	2021	CARDINAL
gujaf-91	167	12	0.70	CARDINAL
gujaf-91	167	13	acc5	GPE
gujaf-91	168	1	1	CARDINAL
gujaf-91	168	2	smartpls	NORP
gujaf-91	168	3	2021 13	DATE
gujaf-91	168	4	higher than 0.70	CARDINAL
gujaf-91	169	1	smartpls	NORP
gujaf-91	169	2	2021	CARDINAL
gujaf-91	169	3	0.7	CARDINAL
gujaf-91	170	1	3	CARDINAL
gujaf-91	170	2	smartpls	NORP
gujaf-91	170	3	2021	CARDINAL
gujaf-91	170	4	less than 0.50	CARDINAL
gujaf-91	170	5	2017	DATE
gujaf-91	171	1	more than 0.50	CARDINAL
gujaf-91	172	1	4	CARDINAL
gujaf-91	172	2	smartpls	NORP
gujaf-91	172	3	2021	CARDINAL
gujaf-91	172	4	1	CARDINAL
gujaf-91	172	5	2019	DATE
gujaf-91	173	1	htmt	ORG
gujaf-91	173	2	less than 1	CARDINAL
gujaf-91	176	1	14	CARDINAL
gujaf-91	176	2	2	CARDINAL
gujaf-91	176	3	2	CARDINAL
gujaf-91	176	4	2	CARDINAL
gujaf-91	177	1	3	CARDINAL
gujaf-91	177	2	smartpls	NORP
gujaf-91	177	3	2021	CARDINAL
gujaf-91	177	4	less than 5	CARDINAL
gujaf-91	177	5	2017	DATE
gujaf-91	178	1	3	CARDINAL
gujaf-91	178	2	less than 5	CARDINAL
gujaf-91	180	1	smartpls	NORP
gujaf-91	180	2	2021	CARDINAL
gujaf-91	180	3	2	CARDINAL
gujaf-91	180	4	0.75	CARDINAL
gujaf-91	180	5	0.50	CARDINAL
gujaf-91	180	6	0.25	CARDINAL
gujaf-91	180	7	2017	DATE
gujaf-91	181	1	2	CARDINAL
gujaf-91	183	1	6.source	CARDINAL
gujaf-91	183	2	smartpls	NORP
gujaf-91	183	3	2021	CARDINAL
gujaf-91	183	4	2	CARDINAL
gujaf-91	183	5	0.02	CARDINAL
gujaf-91	183	6	0.15	CARDINAL
gujaf-91	183	7	0.35	CARDINAL
gujaf-91	183	8	2017	DATE
gujaf-91	184	1	ac	ORG
gujaf-91	184	2	ffrr	GPE
gujaf-91	184	3	afc	ORG
gujaf-91	185	1	15	CARDINAL
gujaf-91	185	2	7.source	CARDINAL
gujaf-91	185	3	smartpls	ORG
gujaf-91	185	4	2021	CARDINAL
gujaf-91	185	5	8.source	CARDINAL
gujaf-91	185	6	smartpls	ORG
gujaf-91	185	7	2021	CARDINAL
gujaf-91	185	8	16	CARDINAL
gujaf-91	185	9	5	CARDINAL
gujaf-91	185	10	smartpls	NORP
gujaf-91	185	11	2021	CARDINAL
gujaf-91	187	1	5%	PERCENT
gujaf-91	187	2	2017	DATE
gujaf-91	188	1	4	CARDINAL
gujaf-91	188	2	1%	PERCENT
gujaf-91	189	1	6	CARDINAL
gujaf-91	189	2	smartpls	NORP
gujaf-91	189	3	2021	CARDINAL
gujaf-91	189	4	6	CARDINAL
gujaf-91	189	5	1%	PERCENT
gujaf-91	190	1	7	CARDINAL
gujaf-91	190	2	smartpls	NORP
gujaf-91	190	3	2021 17	DATE
gujaf-91	190	4	7	CARDINAL
gujaf-91	190	5	1%	PERCENT
gujaf-91	190	6	9.source	CARDINAL
gujaf-91	190	7	smartpls	NORP
gujaf-91	190	8	2021	CARDINAL
gujaf-91	190	9	9	CARDINAL
gujaf-91	190	10	afc	ORG
gujaf-91	190	11	ffrr	GPE
gujaf-91	192	1	10.source	CARDINAL
gujaf-91	192	2	smartpls	NORP
gujaf-91	192	3	2021	CARDINAL
gujaf-91	192	4	10	CARDINAL
gujaf-91	192	5	afc	ORG
gujaf-91	194	1	18	CARDINAL
gujaf-91	194	2	9	CARDINAL
gujaf-91	194	3	smartpls	NORP
gujaf-91	194	4	2021	CARDINAL
gujaf-91	194	5	2	CARDINAL
gujaf-91	195	1	9	CARDINAL
gujaf-91	195	2	2	CARDINAL
gujaf-91	195	3	0.310	CARDINAL
gujaf-91	195	4	0.513	CARDINAL
gujaf-91	196	1	2	CARDINAL
gujaf-91	196	2	zero	CARDINAL
gujaf-91	198	1	0.162	CARDINAL
gujaf-91	198	2	0.592	CARDINAL
gujaf-91	198	3	nigeria	GPE
gujaf-91	199	1	nigeria	GPE
gujaf-91	199	2	0.645	CARDINAL
gujaf-91	200	1	nigeria	GPE
gujaf-91	200	2	0.038	CARDINAL
gujaf-91	200	3	0.001).and	CARDINAL
gujaf-91	200	4	nigeria	GPE
gujaf-91	200	5	0.028	CARDINAL
gujaf-91	201	1	nigeria	GPE
gujaf-91	202	1	nigeria	GPE
gujaf-91	205	1	5.1	CARDINAL
gujaf-91	205	2	nigeria	GPE
gujaf-91	206	1	nigeria	GPE
gujaf-91	206	2	384	CARDINAL
gujaf-91	207	1	500	CARDINAL
gujaf-91	207	2	31	CARDINAL
gujaf-91	207	3	389	CARDINAL
gujaf-91	209	1	3	CARDINAL
gujaf-91	210	1	19	CARDINAL
gujaf-91	210	2	i.	PERSON
gujaf-91	210	3	nigeria	GPE
gujaf-91	211	1	nigeria	GPE
gujaf-91	212	1	nigeria	GPE
gujaf-91	213	1	nigeria	GPE
gujaf-91	214	1	nigeria	GPE
gujaf-91	216	1	nigeria	GPE
gujaf-91	217	1	nigeria	GPE
gujaf-91	218	1	nigeria	GPE
gujaf-91	219	1	nigeria	GPE
gujaf-91	220	1	vi	PERSON
gujaf-91	220	2	nigeria	GPE
gujaf-91	221	1	nigeria	GPE
gujaf-91	221	2	i.	PERSON
gujaf-91	221	3	nigeria	GPE
gujaf-91	223	1	nigeria	GPE
gujaf-91	224	1	nigeria	GPE
gujaf-91	225	1	nigeria	GPE
gujaf-91	226	1	nigeria	GPE
gujaf-91	227	1	vi	PERSON
gujaf-91	227	2	nigeria	GPE
gujaf-91	228	1	20	CARDINAL
gujaf-91	228	2	al-sorihi	PERSON
gujaf-91	228	3	s. a.	PERSON
gujaf-91	228	4	2018	DATE
gujaf-91	228	5	yemeni	NORP
gujaf-91	229	1	24(1	CARDINAL
gujaf-91	229	2	https://doi.org/10.20428/jss.24.1.6 andon	PERSON
gujaf-91	229	3	2015	DATE
gujaf-91	229	4	australian	NORP
gujaf-91	232	1	j.	PERSON
gujaf-91	232	2	28	DATE
gujaf-91	232	3	10–44	CARDINAL
gujaf-91	232	4	asare & wright	ORG
gujaf-91	232	5	2014	DATE
gujaf-91	233	1	university of florida	ORG
gujaf-91	234	1	s. k.	PERSON
gujaf-91	234	2	wright	PERSON
gujaf-91	234	3	m. f.(2015	PERSON
gujaf-91	234	4	7(2	CARDINAL
gujaf-91	234	5	july december	DATE
gujaf-91	234	6	s. & a. wright	ORG
gujaf-91	235	1	2004	DATE
gujaf-91	237	1	summer	DATE
gujaf-91	237	2	325	CARDINAL
gujaf-91	237	3	2010	DATE
gujaf-91	238	1	2012	DATE
gujaf-91	238	2	acfe	GPE
gujaf-91	238	3	austin, usa. association of certified	ORG
gujaf-91	238	4	2012	DATE
gujaf-91	239	1	2012	DATE
gujaf-91	239	2	acfe	GPE
gujaf-91	239	3	austin, usa. association of certified	ORG
gujaf-91	239	4	acfe	PERSON
gujaf-91	239	5	2018	DATE
gujaf-91	239	6	occupational fraud & abuse	ORG
gujaf-91	240	1	2018	DATE
gujaf-91	240	2	french	NORP
gujaf-91	240	3	5(7	CARDINAL
gujaf-91	240	4	1	CARDINAL
gujaf-91	240	5	barclay	FAC
gujaf-91	240	6	d. w.	PERSON
gujaf-91	240	7	higgins	GPE
gujaf-91	240	8	c. a.	PERSON
gujaf-91	240	9	1995	DATE
gujaf-91	242	1	2	CARDINAL
gujaf-91	242	2	285–309	CARDINAL
gujaf-91	243	1	j. & gendron	ORG
gujaf-91	243	2	2010	DATE
gujaf-91	245	1	174–210	DATE
gujaf-91	246	1	boritz	ORG
gujaf-91	246	2	n. kochetova-kozloski	PERSON
gujaf-91	246	3	l. robinson	PERSON
gujaf-91	247	1	2011	DATE
gujaf-91	249	1	boynton	GPE
gujaf-91	249	2	w.	PERSON
gujaf-91	249	3	kell	PERSON
gujaf-91	249	4	w.	PERSON
gujaf-91	249	5	1996	DATE
gujaf-91	251	1	new york	GPE
gujaf-91	251	2	john wiley &	ORG
gujaf-91	252	1	brown	PERSON
gujaf-91	252	2	a. wright	PERSON
gujaf-91	253	1	2008	DATE
gujaf-91	255	1	91109	DATE
gujaf-91	256	1	carpenter	PERSON
gujaf-91	256	2	t. d.	PERSON
gujaf-91	256	3	2007	DATE
gujaf-91	257	1	sas no. 99	ORG
gujaf-91	258	1	82	CARDINAL
gujaf-91	258	2	5	CARDINAL
gujaf-91	259	1	chen jj, zhang	PERSON
gujaf-91	259	2	2014	DATE
gujaf-91	260	1	chinese	NORP
gujaf-91	261	1	european financial	ORG
gujaf-91	261	2	20(3):596-632	CARDINAL
gujaf-91	262	1	chen	PERSON
gujaf-91	262	2	j.	PERSON
gujaf-91	262	3	d.	NORP
gujaf-91	262	4	hou	GPE
gujaf-91	262	5	w & lee	ORG
gujaf-91	262	6	2013	DATE
gujaf-91	263	1	chinese	NORP
gujaf-91	265	1	15	CARDINAL
gujaf-91	265	2	72-91	DATE
gujaf-91	267	1	chen	PERSON
gujaf-91	267	2	j.	PERSON
gujaf-91	267	3	d.	NORP
gujaf-91	267	4	hou	GPE
gujaf-91	267	5	w.	PERSON
gujaf-91	267	6	lee	PERSON
gujaf-91	267	7	2016	CARDINAL
gujaf-91	267	8	china	GPE
gujaf-91	268	1	j. bus	PERSON
gujaf-91	269	1	134	CARDINAL
gujaf-91	269	2	727–742	CARDINAL
gujaf-91	269	3	cohen	PERSON
gujaf-91	269	4	j.	PERSON
gujaf-91	269	5	lesage	PERSON
gujaf-91	269	6	c.&stolowy	GPE
gujaf-91	269	7	2010	DATE
gujaf-91	270	1	j. bus	PERSON
gujaf-91	271	1	95	CARDINAL
gujaf-91	271	2	271–315	CARDINAL
gujaf-91	271	3	cooper, k. & fargher	ORG
gujaf-91	271	4	i. (2011	ORG
gujaf-91	272	1	rank & privilege	ORG
gujaf-91	273	1	1-34	CARDINAL
gujaf-91	274	1	florida	GPE
gujaf-91	274	2	deangelo	PERSON
gujaf-91	274	3	l.e.	GPE
gujaf-91	276	1	journal of accounting & economics	ORG
gujaf-91	276	2	3	CARDINAL
gujaf-91	276	3	1):183199	CARDINAL
gujaf-91	276	4	1998	DATE
gujaf-91	278	1	organizations & society	ORG
gujaf-91	278	2	1–21	CARDINAL
gujaf-91	279	1	dorminey	PERSON
gujaf-91	279	2	j., fleming,	ORG
gujaf-91	279	3	a. s.	PERSON
gujaf-91	279	4	kranacher	PERSON
gujaf-91	279	5	m. j., & riley jr	PERSON
gujaf-91	279	6	r. a.	PERSON
gujaf-91	279	7	2012	DATE
gujaf-91	281	1	27(2	CARDINAL
gujaf-91	281	2	555-579	CARDINAL
gujaf-91	282	1	21	CARDINAL
gujaf-91	282	2	i. j. a.	PERSON
gujaf-91	282	3	a. morse & zingales	ORG
gujaf-91	282	4	2010	DATE
gujaf-91	282	5	65	CARDINAL
gujaf-91	283	1	r. j.	PERSON
gujaf-91	283	2	beasley	ORG
gujaf-91	283	3	m. s.	PERSON
gujaf-91	283	4	a. a.	PERSON
gujaf-91	284	1	2011	DATE
gujaf-91	287	1	13th	ORDINAL
gujaf-91	289	1	new jersey	GPE
gujaf-91	289	2	pearson	PERSON
gujaf-91	290	1	erickson	PERSON
gujaf-91	290	2	m.	GPE
gujaf-91	290	3	b.w. mayhew & w.l	ORG
gujaf-91	290	4	jr.	PERSON
gujaf-91	290	5	2000	DATE
gujaf-91	292	1	lincoln	ORG
gujaf-91	292	2	journal of accounting	ORG
gujaf-91	292	3	194	CARDINAL
gujaf-91	293	1	everette	ORG
gujaf-91	293	2	2012	DATE
gujaf-91	293	3	part2	LOC
gujaf-91	293	4	3	CARDINAL
gujaf-91	293	5	ontario	GPE
gujaf-91	293	6	canada	GPE
gujaf-91	294	1	marchesi	GPE
gujaf-91	294	2	m. (2013	PERSON
gujaf-91	296	1	j. pract.	ORG
gujaf-91	297	1	32	CARDINAL
gujaf-91	297	2	201–219	CARDINAL
gujaf-91	297	3	fodio	ORG
gujaf-91	297	4	m. i	PERSON
gujaf-91	297	5	j & oba	ORG
gujaf-91	297	6	2013	DATE
gujaf-91	298	1	governance mechanisms &	ORG
gujaf-91	298	2	nigerian	NORP
gujaf-91	299	1	international journal of finance & accounting	ORG
gujaf-91	299	2	2(5	CARDINAL
gujaf-91	299	3	279	CARDINAL
gujaf-91	299	4	2013	DATE
gujaf-91	300	1	a decade	DATE
gujaf-91	301	1	international journal of management	ORG
gujaf-91	301	2	381–407	CARDINAL
gujaf-91	302	1	gibbins	ORG
gujaf-91	302	2	m., s. salterio& a. webb	PERSON
gujaf-91	303	1	2001	DATE
gujaf-91	305	1	journal of accounting research	ORG
gujaf-91	306	1	december	DATE
gujaf-91	306	2	535	CARDINAL
gujaf-91	307	1	glover	PERSON
gujaf-91	307	2	s.	GPE
gujaf-91	307	3	d. prawitt	GPE
gujaf-91	307	4	j. schultz	ORG
gujaf-91	307	5	m. zimbelman	PERSON
gujaf-91	308	1	2003	DATE
gujaf-91	309	1	sas no. 82	ORG
gujaf-91	310	1	journal of practice &	ORG
gujaf-91	310	2	september	DATE
gujaf-91	310	3	237	CARDINAL
gujaf-91	311	1	goel	PERSON
gujaf-91	311	2	s. &gangolly	ORG
gujaf-91	311	3	j. (	PERSON
gujaf-91	311	4	2012	DATE
gujaf-91	312	1	annual	DATE
gujaf-91	314	1	19, 7589	DATE
gujaf-91	315	1	03/02/2016	DATE
gujaf-91	316	1	gupta	GPE
gujaf-91	316	2	r. & gill	ORG
gujaf-91	316	3	n. s.	PERSON
gujaf-91	316	4	2012	DATE
gujaf-91	317	1	0975	DATE
gujaf-91	317	2	8887	DATE
gujaf-91	317	3	58(1	CARDINAL
gujaf-91	317	4	november	DATE
gujaf-91	317	5	m.&stiegeler	GPE
gujaf-91	318	1	2016	DATE
gujaf-91	319	1	interdiscip	PERSON
gujaf-91	320	1	manag	PERSON
gujaf-91	322	1	xiicoleccióninterdiscip	PERSON
gujaf-91	323	1	manag	PERSON
gujaf-91	324	1	12	CARDINAL
gujaf-91	324	2	1197–1207	CARDINAL
gujaf-91	325	1	j. f.	PERSON
gujaf-91	325	2	j. j.	PERSON
gujaf-91	325	3	m., & ringle	ORG
gujaf-91	325	4	c. m.	PERSON
gujaf-91	325	5	2019a	DATE
gujaf-91	325	6	pls	NORP
gujaf-91	325	7	european	NORP
gujaf-91	325	8	31(1	CARDINAL
gujaf-91	325	9	2	CARDINAL
gujaf-91	326	1	j. f. hult t. m.	PERSON
gujaf-91	326	2	ringle	ORG
gujaf-91	326	3	c. m. & sarstedt	PERSON
gujaf-91	326	4	2017	CARDINAL
gujaf-91	326	5	pls	NORP
gujaf-91	326	6	second	ORDINAL
gujaf-91	326	7	inc hammersley	ORG
gujaf-91	326	8	j. (2011	ORG
gujaf-91	328	1	journal of practice &	ORG
gujaf-91	328	2	30:4	CARDINAL
gujaf-91	328	3	november	DATE
gujaf-91	328	4	101	CARDINAL
gujaf-91	329	1	hapsoro d. &handayani n (2020	ORG
gujaf-91	330	1	international journal of scientific & technology	ORG
gujaf-91	330	2	9(04	CARDINAL
gujaf-91	330	3	2277-8616	CARDINAL
gujaf-91	330	4	1037	CARDINAL
gujaf-91	330	5	2020	DATE
gujaf-91	331	1	r.m.	GPE
gujaf-91	331	2	2014	DATE
gujaf-91	332	1	donelson, & ege.	ORG
gujaf-91	333	1	journal of accounting & economics	ORG
gujaf-91	333	2	58(2–3	CARDINAL
gujaf-91	333	3	231–239	CARDINAL
gujaf-91	333	4	hoffman	PERSON
gujaf-91	333	5	v. & j. patton.	ORG
gujaf-91	334	1	1997	DATE
gujaf-91	336	1	journal of accounting research	ORG
gujaf-91	336	2	autumn	DATE
gujaf-91	336	3	227	CARDINAL
gujaf-91	337	1	hoffman	PERSON
gujaf-91	337	2	m. zimbelman	PERSON
gujaf-91	337	3	2009	DATE
gujaf-91	339	1	811829	DATE
gujaf-91	340	1	2009	DATE
gujaf-91	341	1	240	CARDINAL
gujaf-91	343	1	22	CARDINAL
gujaf-91	343	2	m.a.	PERSON
gujaf-91	343	3	2018	DATE
gujaf-91	344	1	nigeria	GPE
gujaf-91	345	1	journal of accounting	ORG
gujaf-91	345	2	4(1	CARDINAL
gujaf-91	345	3	14	CARDINAL
gujaf-91	346	1	kamarudin	ORG
gujaf-91	346	2	k. a. &	PERSON
gujaf-91	346	3	wan ismail	PERSON
gujaf-91	346	4	w. a.	PERSON
gujaf-91	346	5	2014	DATE
gujaf-91	346	6	issn 1548-6583 10(5	ORG
gujaf-91	346	7	507514	DATE
gujaf-91	346	8	kaplan	GPE
gujaf-91	346	9	s.e.	GPE
gujaf-91	346	10	pope	PERSON
gujaf-91	346	11	k.r. & samuels	ORG
gujaf-91	346	12	j.a.	GPE
gujaf-91	346	13	2010	DATE
gujaf-91	346	14	22	CARDINAL
gujaf-91	346	15	2	CARDINAL
gujaf-91	346	16	51-67	CARDINAL
gujaf-91	347	1	kassem	PERSON
gujaf-91	347	2	r. & higson	ORG
gujaf-91	347	3	a. w.	PERSON
gujaf-91	347	4	2016	DATE
gujaf-91	348	1	external auditors & corporate	ORG
gujaf-91	350	1	spring	DATE
gujaf-91	351	1	kerr	ORG
gujaf-91	351	2	d.	NORP
gujaf-91	351	3	murthy	PERSON
gujaf-91	351	4	2004	DATE
gujaf-91	353	1	journal of practice &	ORG
gujaf-91	354	1	march	DATE
gujaf-91	354	2	141	CARDINAL
gujaf-91	355	1	khersiat	GPE
gujaf-91	355	2	o. m.	PERSON
gujaf-91	355	3	2020	DATE
gujaf-91	355	4	knapp	PERSON
gujaf-91	355	5	c. and	PERSON
gujaf-91	355	6	m. knapp	PERSON
gujaf-91	356	1	2001	DATE
gujaf-91	358	1	organizations & society	ORG
gujaf-91	359	1	january): 2537	DATE
gujaf-91	360	1	j.	PERSON
gujaf-91	360	2	m. eining	PERSON
gujaf-91	361	1	1989	DATE
gujaf-91	363	1	journal of practice &	ORG
gujaf-91	364	1	machado	PERSON
gujaf-91	364	2	m.r.r. & gartner	ORG
gujaf-91	364	3	i.r.	GPE
gujaf-91	365	1	1953	DATE
gujaf-91	365	2	brazilian	NORP
gujaf-91	366	1	contab	PERSON
gujaf-91	367	1	finanç	ORG
gujaf-91	368	1	2017	CARDINAL
gujaf-91	368	2	29	CARDINAL
gujaf-91	369	1	marzuki1	PERSON
gujaf-91	369	2	m. m.	PERSON
gujaf-91	369	3	haji-abdullah	PERSON
gujaf-91	369	4	n. m.	PERSON
gujaf-91	369	5	othman	GPE
gujaf-91	369	6	r. abdulwahab	PERSON
gujaf-91	369	7	e. a. &harymawan	ORG
gujaf-91	369	8	i.	PERSON
gujaf-91	369	9	2019)audit	CARDINAL
gujaf-91	369	10	malaysia	GPE
gujaf-91	369	11	asian academy of management journal	ORG
gujaf-91	369	12	143	CARDINAL
gujaf-91	369	13	167https://doi.org/10.21315/aamj2019.24.2.7	CARDINAL
gujaf-91	369	14	morales	PERSON
gujaf-91	369	15	j.; gendron	PERSON
gujaf-91	369	16	2014	DATE
gujaf-91	372	1	39	DATE
gujaf-91	372	2	170–194	CARDINAL
gujaf-91	373	1	mui, g.&mailley	ORG
gujaf-91	373	2	2015	DATE
gujaf-91	374	1	two	CARDINAL
gujaf-91	377	1	j.	PERSON
gujaf-91	377	2	28	DATE
gujaf-91	377	3	45–58	CARDINAL
gujaf-91	378	1	mukhlasin	PERSON
gujaf-91	378	2	m. (	PERSON
gujaf-91	378	3	2018	DATE
gujaf-91	378	4	academy of accounting	ORG
gujaf-91	378	5	22(5	CARDINAL
gujaf-91	378	6	b.a	GPE
gujaf-91	378	7	2014	DATE
gujaf-91	378	8	nigerian	NORP
gujaf-91	378	9	san antonio	GPE
gujaf-91	378	10	texas	GPE
gujaf-91	378	11	usa 18-30	DATE
gujaf-91	378	12	g.n.	GPE
gujaf-91	378	13	a.	PERSON
gujaf-91	378	14	2012	DATE
gujaf-91	379	1	nigeria	GPE
gujaf-91	380	1	current research journal	ORG
gujaf-91	380	2	4(1	DATE
gujaf-91	380	3	69	CARDINAL
gujaf-91	381	1	okoye e.i &akamobi	ORG
gujaf-91	381	2	n.l	DATE
gujaf-91	381	3	2009	DATE
gujaf-91	382	1	nigerian	NORP
gujaf-91	382	2	17(1	CARDINAL
gujaf-91	384	1	o.v.	GPE
gujaf-91	384	2	2010	DATE
gujaf-91	386	1	perols	PERSON
gujaf-91	386	2	j. (	PERSON
gujaf-91	386	3	2011	DATE
gujaf-91	388	1	journal of practice &	ORG
gujaf-91	388	2	30	CARDINAL
gujaf-91	388	3	2	CARDINAL
gujaf-91	388	4	50	CARDINAL
gujaf-91	388	5	2018	DATE
gujaf-91	388	6	2010	DATE
gujaf-91	389	1	20 january 2019	DATE
gujaf-91	389	2	e.z.	GPE
gujaf-91	389	3	2017	CARDINAL
gujaf-91	390	1	j. bus	PERSON
gujaf-91	391	1	141	CARDINAL
gujaf-91	391	2	477–488	CARDINAL
gujaf-91	391	3	j., i. solomon & k. trotman	ORG
gujaf-91	392	1	1997	DATE
gujaf-91	394	1	society 22(5	LAW
gujaf-91	394	2	481	CARDINAL
gujaf-91	395	1	23	CARDINAL
gujaf-91	395	2	w.	PERSON
gujaf-91	395	3	söderbom, a.& guiral, a. (	ORG
gujaf-91	395	4	2015	CARDINAL
gujaf-91	396	1	j. bus	PERSON
gujaf-91	397	1	131	CARDINAL
gujaf-91	397	2	871–882	CARDINAL
gujaf-91	398	1	spira	GPE
gujaf-91	398	2	l.	GPE
gujaf-91	398	3	1998	DATE
gujaf-91	400	1	6(1	CARDINAL
gujaf-91	401	1	spira	GPE
gujaf-91	401	2	l.	GPE
gujaf-91	401	3	1999	DATE
gujaf-91	403	1	european	NORP
gujaf-91	403	2	8(4	CARDINAL
gujaf-91	403	3	262–273	CARDINAL
gujaf-91	404	1	the institute of chartered	ORG
gujaf-91	404	2	england & wales	ORG
gujaf-91	404	3	icaew	ORG
gujaf-91	405	1	2005	DATE
gujaf-91	408	1	g.m.	PERSON
gujaf-91	408	2	carpenter	PERSON
gujaf-91	408	3	t.d.	PERSON
gujaf-91	408	4	desai	PERSON
gujaf-91	408	5	jones	PERSON
gujaf-91	408	6	k.l.& riley	ORG
gujaf-91	408	7	r.a.	PERSON
gujaf-91	408	8	2013	DATE
gujaf-91	410	1	j. pract.	ORG
gujaf-91	411	1	32	DATE
gujaf-91	411	2	287–321	CARDINAL
gujaf-91	412	1	g.m.	PERSON
gujaf-91	412	2	carpenter	PERSON
gujaf-91	412	3	t.d.	PERSON
gujaf-91	412	4	jones	PERSON
gujaf-91	412	5	k.l.& riley	ORG
gujaf-91	412	6	r.a.	PERSON
gujaf-91	412	7	2014	DATE
gujaf-91	414	1	horiz	PERSON
gujaf-91	415	1	28	CARDINAL
gujaf-91	415	2	769–804	CARDINAL
gujaf-91	416	1	o. r.	PERSON
gujaf-91	416	2	t. &	ORG
gujaf-91	417	1	2019	CARDINAL
gujaf-91	417	2	nigeria	GPE
gujaf-91	418	1	331	CARDINAL
gujaf-91	418	2	m.f.	GPE
gujaf-91	418	3	2004	DATE
gujaf-91	420	1	21	CARDINAL
gujaf-91	420	2	3	CARDINAL
gujaf-91	420	3	719-745 wilks	QUANTITY
gujaf-91	420	4	t.j. & m.f.	ORG
gujaf-91	422	1	2004a	DATE
gujaf-91	424	1	september	DATE
gujaf-91	424	2	173	CARDINAL
gujaf-91	425	1	winograd	ORG
gujaf-91	425	2	b.	PERSON
gujaf-91	425	3	j. gerson	PERSON
gujaf-91	426	1	2000	DATE
gujaf-91	427	1	pricewaterhousecoopers.	ORG
gujaf-91	428	1	journal of practice &	ORG
gujaf-91	428	2	september	DATE
gujaf-91	428	3	176	CARDINAL
gujaf-91	429	1	malisa	PERSON
gujaf-91	429	2	s. s. &novaka	ORG
gujaf-91	429	3	a.	PERSON
gujaf-91	429	4	2016	DATE
gujaf-91	430	1	39	DATE
gujaf-91	430	2	693	CARDINAL
gujaf-91	430	3	700	CARDINAL
gujaf-91	431	1	10.1016	CARDINAL
gujaf-91	431	2	5671(16)30291-x zimbelman	QUANTITY
gujaf-91	431	3	m. (	PERSON
gujaf-91	431	4	1997	DATE
gujaf-91	432	1	82	CARDINAL
gujaf-91	433	1	journal of accounting research	ORG
gujaf-91	433	2	35	CARDINAL
gujaf-91	433	3	75	CARDINAL