id	sid	eid	entity	type
gujaf-93	1	1	1	CARDINAL
gujaf-93	1	2	2	CARDINAL
gujaf-93	1	3	4, october	DATE
gujaf-93	1	4	2021	CARDINAL
gujaf-93	1	5	2756-665x	CARDINAL
gujaf-93	1	6	social sciences	ORG
gujaf-93	1	7	federal university gusau	ORG
gujaf-93	1	8	zamfara state	GPE
gujaf-93	1	9	2	CARDINAL
gujaf-93	1	10	nigeria	GPE
gujaf-93	1	11	daniel nduka anowu department of accounting faculty	ORG
gujaf-93	1	12	nigerian defense academy	ORG
gujaf-93	1	13	kaduna	GPE
gujaf-93	2	1	nigerian	NORP
gujaf-93	3	1	samuel eniolaagbi	PERSON
gujaf-93	3	2	nigerian	NORP
gujaf-93	4	1	anowuifeanyinchukwu nelson	PERSON
gujaf-93	4	2	department enugu state university of science	ORG
gujaf-93	4	3	adebola naomi	PERSON
gujaf-93	4	4	saliu department of economics faculty of management sciences nigerian defence academy saliu.adebola@yahoo.com	ORG
gujaf-93	4	5	nigeria	GPE
gujaf-93	5	1	619	CARDINAL
gujaf-93	5	2	the antifraud department	ORG
gujaf-93	5	3	internal control department	ORG
gujaf-93	5	4	the internal audit department	ORG
gujaf-93	5	5	dmbs	ORG
gujaf-93	5	6	the nigerian stock exchange	ORG
gujaf-93	5	7	31	CARDINAL
gujaf-93	5	8	december 2020	DATE
gujaf-93	7	1	2	CARDINAL
gujaf-93	7	2	0.51	DATE
gujaf-93	7	3	51%	PERCENT
gujaf-93	7	4	nigeria	GPE
gujaf-93	8	1	76.80	CARDINAL
gujaf-93	8	2	0.000	CARDINAL
gujaf-93	9	1	mailto:danielanowu@yahoo.com mailto:samagbi@yahoo.com	ORG
gujaf-93	10	1	3	CARDINAL
gujaf-93	12	1	1.	CARDINAL
gujaf-93	14	1	recent years	DATE
gujaf-93	16	1	2020	DATE
gujaf-93	16	2	one	CARDINAL
gujaf-93	18	1	2021	CARDINAL
gujaf-93	18	2	the past decade	DATE
gujaf-93	18	3	enron	ORG
gujaf-93	18	4	2001	DATE
gujaf-93	18	5	worldcom	ORG
gujaf-93	18	6	2002	DATE
gujaf-93	18	7	lehman	ORG
gujaf-93	18	8	2008	DATE
gujaf-93	18	9	bernard madoff's	PERSON
gujaf-93	18	10	$65 billion	MONEY
gujaf-93	18	11	2009	DATE
gujaf-93	18	12	the united states of america	GPE
gujaf-93	18	13	2020	DATE
gujaf-93	19	1	cnn	ORG
gujaf-93	19	2	2019	DATE
gujaf-93	19	3	one	CARDINAL
gujaf-93	19	4	2019	DATE
gujaf-93	19	5	more than 100 million	CARDINAL
gujaf-93	20	1	africa	LOC
gujaf-93	20	2	2019	DATE
gujaf-93	20	3	$7.4 billion	MONEY
gujaf-93	29	1	4	CARDINAL
gujaf-93	31	1	nigeria	GPE
gujaf-93	31	2	british	NORP
gujaf-93	31	3	bbc	ORG
gujaf-93	31	4	2010	DATE
gujaf-93	31	5	2010	DATE
gujaf-93	31	6	one hundred and fifty billion naira	CARDINAL
gujaf-93	31	7	n150 billion	MONEY
gujaf-93	32	1	2019	DATE
gujaf-93	32	2	diamond bank	ORG
gujaf-93	32	3	nigeria	GPE
gujaf-93	32	4	2019	DATE
gujaf-93	32	5	syke bank plc	ORG
gujaf-93	32	6	polaris bank	ORG
gujaf-93	32	7	daily	DATE
gujaf-93	32	8	2019	DATE
gujaf-93	32	9	2019	CARDINAL
gujaf-93	32	10	n700 million	CARDINAL
gujaf-93	32	11	2019	DATE
gujaf-93	35	1	nigeria	GPE
gujaf-93	35	2	nigerian	NORP
gujaf-93	35	3	2020	DATE
gujaf-93	35	4	nigerian	NORP
gujaf-93	35	5	services‖	GPE
gujaf-93	35	6	nigeria	GPE
gujaf-93	35	7	2020	DATE
gujaf-93	35	8	180%	PERCENT
gujaf-93	35	9	previous years	DATE
gujaf-93	36	1	46,126	CARDINAL
gujaf-93	36	2	16,128	CARDINAL
gujaf-93	36	3	2019	DATE
gujaf-93	36	4	41,979	CARDINAL
gujaf-93	36	5	91%	PERCENT
gujaf-93	37	1	the nigeria financial services	ORG
gujaf-93	37	2	5.2billion naira	MONEY
gujaf-93	37	3	between january and september	DATE
gujaf-93	37	4	nbis	ORG
gujaf-93	37	5	2020	DATE
gujaf-93	39	1	nigeria	GPE
gujaf-93	40	1	nigeria	GPE
gujaf-93	41	1	nigeria	GPE
gujaf-93	42	1	dmbs	ORG
gujaf-93	42	2	nigeria	GPE
gujaf-93	44	1	2	CARDINAL
gujaf-93	44	2	1964	DATE
gujaf-93	45	1	hopwood et al.	PERSON
gujaf-93	45	2	2012	DATE
gujaf-93	46	1	5	CARDINAL
gujaf-93	46	2	2019	DATE
gujaf-93	47	1	three	CARDINAL
gujaf-93	47	2	hopwood et al.	PERSON
gujaf-93	47	3	2012	DATE
gujaf-93	50	1	2018	DATE
gujaf-93	51	1	american bar association	ORG
gujaf-93	51	2	aba	ORG
gujaf-93	51	3	2021	DATE
gujaf-93	52	1	2019	DATE
gujaf-93	53	1	sas 110	ORG
gujaf-93	53	2	4	CARDINAL
gujaf-93	53	3	one	CARDINAL
gujaf-93	54	1	2016	DATE
gujaf-93	55	1	2019	DATE
gujaf-93	56	1	efcc	ORG
gujaf-93	56	2	2004	DATE
gujaf-93	57	1	icpc	ORG
gujaf-93	57	2	nigeria	GPE
gujaf-93	58	1	2007	DATE
gujaf-93	61	1	2007	DATE
gujaf-93	62	1	6	CARDINAL
gujaf-93	63	1	240	CARDINAL
gujaf-93	64	1	2020	DATE
gujaf-93	66	1	skalak &sellito	ORG
gujaf-93	66	2	2006	DATE
gujaf-93	66	3	2007	DATE
gujaf-93	67	1	skalak &sellito	ORG
gujaf-93	67	2	2006	DATE
gujaf-93	68	1	1	CARDINAL
gujaf-93	68	2	2006	DATE
gujaf-93	71	1	dorminey et al.	PERSON
gujaf-93	71	2	2012	DATE
gujaf-93	71	3	2012	DATE
gujaf-93	72	1	three	CARDINAL
gujaf-93	78	1	7	CARDINAL
gujaf-93	78	2	2	CARDINAL
gujaf-93	78	3	2012	DATE
gujaf-93	78	4	dorminey et al.	PERSON
gujaf-93	78	5	2012	DATE
gujaf-93	84	1	2016	DATE
gujaf-93	84	2	nigeria	GPE
gujaf-93	85	1	572	CARDINAL
gujaf-93	85	2	21	CARDINAL
gujaf-93	86	1	hamdam	PERSON
gujaf-93	86	2	2018	DATE
gujaf-93	86	3	philadelphia	GPE
gujaf-93	86	4	jordan	GPE
gujaf-93	87	1	630	CARDINAL
gujaf-93	88	1	anova	ORG
gujaf-93	91	1	eme et al.	PERSON
gujaf-93	91	2	2016	CARDINAL
gujaf-93	91	3	nigeria	GPE
gujaf-93	92	1	nigeria	GPE
gujaf-93	93	1	nigeria	GPE
gujaf-93	94	1	nigeria	GPE
gujaf-93	95	1	8 3	DATE
gujaf-93	95	2	iss	NORP
gujaf-93	95	3	ews	ORG
gujaf-93	96	1	spss	ORG
gujaf-93	97	1	covid-19	PERSON
gujaf-93	97	2	nigeria	GPE
gujaf-93	98	1	the nigeria stock exchange	ORG
gujaf-93	98	2	31	CARDINAL
gujaf-93	98	3	december, 2020	DATE
gujaf-93	99	1	ecobank plc	ORG
gujaf-93	99	2	first bank plc	ORG
gujaf-93	100	1	619	CARDINAL
gujaf-93	100	2	annual	DATE
gujaf-93	100	3	12	CARDINAL
gujaf-93	100	4	14	CARDINAL
gujaf-93	101	1	242	CARDINAL
gujaf-93	101	2	the internal control department	ORG
gujaf-93	101	3	antifraud unit	ORG
gujaf-93	102	1	5	CARDINAL
gujaf-93	103	1	0.05	CARDINAL
gujaf-93	104	1	0.05	CARDINAL
gujaf-93	104	2	2	CARDINAL
gujaf-93	104	3	619	CARDINAL
gujaf-93	104	4	242.9822	CARDINAL
gujaf-93	105	1	30%	PERCENT
gujaf-93	105	2	bassey	PERSON
gujaf-93	105	3	2018	DATE
gujaf-93	106	1	30%	PERCENT
gujaf-93	106	2	242	CARDINAL
gujaf-93	106	3	72	CARDINAL
gujaf-93	107	1	314	CARDINAL
gujaf-93	107	2	314	CARDINAL
gujaf-93	109	1	1	CARDINAL
gujaf-93	109	2	s/n	ORG
gujaf-93	109	3	1	CARDINAL
gujaf-93	109	4	60	CARDINAL
gujaf-93	109	5	2	CARDINAL
gujaf-93	109	6	fcmb plc	ORG
gujaf-93	109	7	66	CARDINAL
gujaf-93	109	8	3	CARDINAL
gujaf-93	109	9	fidelity bank plc	ORG
gujaf-93	109	10	44	CARDINAL
gujaf-93	109	11	22	CARDINAL
gujaf-93	109	12	4	CARDINAL
gujaf-93	109	13	gtb plc	ORG
gujaf-93	109	14	56	CARDINAL
gujaf-93	109	15	5	CARDINAL
gujaf-93	109	16	jaiz	GPE
gujaf-93	109	17	10 5 6	TIME
gujaf-93	109	18	80 40	DATE
gujaf-93	109	19	7	CARDINAL
gujaf-93	109	20	sterling bank plc	ORG
gujaf-93	109	21	48 25	DATE
gujaf-93	109	22	8	CARDINAL
gujaf-93	109	23	united bank	ORG
gujaf-93	109	24	africa	LOC
gujaf-93	109	25	9	CARDINAL
gujaf-93	109	26	union bank plc	ORG
gujaf-93	109	27	40	CARDINAL
gujaf-93	109	28	10	CARDINAL
gujaf-93	109	29	29	CARDINAL
gujaf-93	109	30	11	CARDINAL
gujaf-93	109	31	28	CARDINAL
gujaf-93	109	32	14 12	CARDINAL
gujaf-93	109	33	59 30	DATE
gujaf-93	109	34	619 314	CARDINAL
gujaf-93	109	35	2021	CARDINAL
gujaf-93	109	36	2016	DATE
gujaf-93	109	37	dada	GPE
gujaf-93	109	38	2013	DATE
gujaf-93	113	1	x3	GPE
gujaf-93	114	1	iss	NORP
gujaf-93	116	1	4	CARDINAL
gujaf-93	117	1	multiple linear	ORG
gujaf-93	118	1	316	CARDINAL
gujaf-93	118	2	242	CARDINAL
gujaf-93	119	1	76%	PERCENT
gujaf-93	120	1	manning	PERSON
gujaf-93	120	2	2010	DATE
gujaf-93	120	3	50%	PERCENT
gujaf-93	120	4	60%	PERCENT
gujaf-93	120	5	70 %	PERCENT
gujaf-93	121	1	76 %	PERCENT
gujaf-93	122	1	10	CARDINAL
gujaf-93	122	2	2	CARDINAL
gujaf-93	122	3	316 100	CARDINAL
gujaf-93	122	4	242	CARDINAL
gujaf-93	122	5	76.58	MONEY
gujaf-93	122	6	74 23.41	CARDINAL
gujaf-93	122	7	3 0.94	CARDINAL
gujaf-93	122	8	239	CARDINAL
gujaf-93	122	9	75.63	CARDINAL
gujaf-93	122	10	2021	CARDINAL
gujaf-93	122	11	2	CARDINAL
gujaf-93	122	12	316	CARDINAL
gujaf-93	123	1	242	CARDINAL
gujaf-93	124	1	242	CARDINAL
gujaf-93	124	2	239	CARDINAL
gujaf-93	124	3	75.6%	PERCENT
gujaf-93	125	1	3	CARDINAL
gujaf-93	125	2	d(%	PERSON
gujaf-93	125	3	1	CARDINAL
gujaf-93	126	1	49.1	CARDINAL
gujaf-93	126	2	1.4	CARDINAL
gujaf-93	126	3	34.5 62.3 .9	MONEY
gujaf-93	126	4	1.8	CARDINAL
gujaf-93	126	5	3	CARDINAL
gujaf-93	127	1	40 57.3 .9	MONEY
gujaf-93	127	2	1.8 4	DATE
gujaf-93	127	3	45.9	CARDINAL
gujaf-93	127	4	third	ORDINAL
gujaf-93	127	5	43.2	CARDINAL
gujaf-93	128	1	36.8	CARDINAL
gujaf-93	128	2	2.3 .9	CARDINAL
gujaf-93	128	3	2021	CARDINAL
gujaf-93	128	4	3	CARDINAL
gujaf-93	128	5	1	CARDINAL
gujaf-93	128	6	49.1%	PERCENT
gujaf-93	129	1	47.7%	PERCENT
gujaf-93	129	2	1.4%	PERCENT
gujaf-93	129	3	1.8%	PERCENT
gujaf-93	130	1	96.8%	PERCENT
gujaf-93	131	1	2	CARDINAL
gujaf-93	131	2	34.5%	PERCENT
gujaf-93	131	3	individuals.62.3%	PERCENT
gujaf-93	131	4	11	CARDINAL
gujaf-93	131	5	0.9%	PERCENT
gujaf-93	131	6	0.5%	PERCENT
gujaf-93	132	1	96.9%	PERCENT
gujaf-93	133	1	3	CARDINAL
gujaf-93	133	2	40%	PERCENT
gujaf-93	133	3	57.3 percent	PERCENT
gujaf-93	133	4	0.9 percent	PERCENT
gujaf-93	133	5	1.8 percent	PERCENT
gujaf-93	134	1	97.3%	PERCENT
gujaf-93	135	1	4	CARDINAL
gujaf-93	135	2	45.9%	PERCENT
gujaf-93	135	3	occur.50.9%	GPE
gujaf-93	135	4	1.8%	PERCENT
gujaf-93	135	5	1.4%	PERCENT
gujaf-93	136	1	96.8%	PERCENT
gujaf-93	136	2	5	CARDINAL
gujaf-93	136	3	43.2%	PERCENT
gujaf-93	136	4	third	ORDINAL
gujaf-93	136	5	activities.52.7%	PERCENT
gujaf-93	136	6	1.8%	PERCENT
gujaf-93	136	7	2.3%	PERCENT
gujaf-93	137	1	95.9%	PERCENT
gujaf-93	137	2	third	ORDINAL
gujaf-93	138	1	6	CARDINAL
gujaf-93	138	2	36.8%	PERCENT
gujaf-93	139	1	60%	PERCENT
gujaf-93	139	2	2.3%	PERCENT
gujaf-93	139	3	0.9%	PERCENT
gujaf-93	140	1	96.8%	PERCENT
gujaf-93	141	1	4	CARDINAL
gujaf-93	141	2	s/n	ORG
gujaf-93	141	3	( %	PERCENT
gujaf-93	142	1	1	CARDINAL
gujaf-93	143	1	44.5 51	CARDINAL
gujaf-93	143	2	4 2.7	CARDINAL
gujaf-93	145	1	39.5 57	CARDINAL
gujaf-93	145	2	7 2.7 3	CARDINAL
gujaf-93	146	1	32.3 60	CARDINAL
gujaf-93	148	1	39.5 53	CARDINAL
gujaf-93	148	2	6	CARDINAL
gujaf-93	148	3	1.8	CARDINAL
gujaf-93	148	4	2021	CARDINAL
gujaf-93	148	5	12	CARDINAL
gujaf-93	148	6	1	CARDINAL
gujaf-93	148	7	4	CARDINAL
gujaf-93	148	8	44.5 percent	PERCENT
gujaf-93	149	1	51.4 percent	PERCENT
gujaf-93	149	2	2.7 percent	PERCENT
gujaf-93	149	3	1.4 percent	PERCENT
gujaf-93	150	1	95.9%	PERCENT
gujaf-93	151	1	2	CARDINAL
gujaf-93	151	2	39.5%	PERCENT
gujaf-93	151	3	57.7%	PERCENT
gujaf-93	151	4	2.7%	PERCENT
gujaf-93	152	1	97.2%	PERCENT
gujaf-93	153	1	3	CARDINAL
gujaf-93	153	2	32.3%	PERCENT
gujaf-93	153	3	60.5%	PERCENT
gujaf-93	153	4	0.9%	PERCENT
gujaf-93	153	5	1.8%	PERCENT
gujaf-93	154	1	92.8%	PERCENT
gujaf-93	155	1	4	CARDINAL
gujaf-93	155	2	39.5%	PERCENT
gujaf-93	156	1	53.6%	PERCENT
gujaf-93	156	2	2.3%	PERCENT
gujaf-93	156	3	0.9%	PERCENT
gujaf-93	157	1	93.1%	PERCENT
gujaf-93	158	1	5	CARDINAL
gujaf-93	158	2	d(%	PERSON
gujaf-93	158	3	1	CARDINAL
gujaf-93	160	1	30	CARDINAL
gujaf-93	161	1	24.5	CARDINAL
gujaf-93	161	2	3	CARDINAL
gujaf-93	162	1	34.1	CARDINAL
gujaf-93	162	2	5	CARDINAL
gujaf-93	162	3	1.8 4	DATE
gujaf-93	164	1	34.1 61.8 2.3 1.8	QUANTITY
gujaf-93	164	2	2021	CARDINAL
gujaf-93	164	3	5	CARDINAL
gujaf-93	164	4	30.1 %	PERCENT
gujaf-93	165	1	62.7 %	PERCENT
gujaf-93	165	2	3.6 %	PERCENT
gujaf-93	165	3	3.6 %	PERCENT
gujaf-93	165	4	24.5 %	PERCENT
gujaf-93	166	1	71.4 %	PERCENT
gujaf-93	166	2	32%	PERCENT
gujaf-93	166	3	the remaining 9 %	PERCENT
gujaf-93	167	1	3	CARDINAL
gujaf-93	167	2	34.1%	PERCENT
gujaf-93	167	3	13	CARDINAL
gujaf-93	167	4	59.1%	PERCENT
gujaf-93	167	5	5%	PERCENT
gujaf-93	167	6	1.8%	PERCENT
gujaf-93	168	1	93.2%	PERCENT
gujaf-93	169	1	4	CARDINAL
gujaf-93	169	2	34.1%	PERCENT
gujaf-93	169	3	61.8%	PERCENT
gujaf-93	169	4	2.3%	PERCENT
gujaf-93	169	5	1.8%	PERCENT
gujaf-93	170	1	6	CARDINAL
gujaf-93	170	2	d(%	PERSON
gujaf-93	170	3	1	CARDINAL
gujaf-93	171	1	21.4	CARDINAL
gujaf-93	171	2	3.6	CARDINAL
gujaf-93	171	3	2	CARDINAL
gujaf-93	172	1	21.8 65.9	CARDINAL
gujaf-93	172	2	3	CARDINAL
gujaf-93	172	3	27.1 59.4	CARDINAL
gujaf-93	172	4	9.2	CARDINAL
gujaf-93	172	5	27.7	CARDINAL
gujaf-93	172	6	3.2	CARDINAL
gujaf-93	172	7	2021	CARDINAL
gujaf-93	172	8	1	CARDINAL
gujaf-93	172	9	6	CARDINAL
gujaf-93	172	10	21.4%	PERCENT
gujaf-93	172	11	65.5%	PERCENT
gujaf-93	172	12	9.1%	PERCENT
gujaf-93	172	13	3.6%	PERCENT
gujaf-93	173	1	86.9%	PERCENT
gujaf-93	174	1	2	CARDINAL
gujaf-93	174	2	21.8 %	PERCENT
gujaf-93	175	1	65.9%	PERCENT
gujaf-93	175	2	10%	PERCENT
gujaf-93	175	3	1.8%	PERCENT
gujaf-93	175	4	0.5%	PERCENT
gujaf-93	176	1	87.7%	PERCENT
gujaf-93	177	1	3	CARDINAL
gujaf-93	177	2	27.1%	PERCENT
gujaf-93	177	3	59.4%	PERCENT
gujaf-93	177	4	9.2%	PERCENT
gujaf-93	177	5	4.1%	PERCENT
gujaf-93	178	1	86.5%	PERCENT
gujaf-93	179	1	4	CARDINAL
gujaf-93	179	2	ews	ORG
gujaf-93	179	3	27.7%	PERCENT
gujaf-93	180	1	59.5 percent	PERCENT
gujaf-93	180	2	9.5 percent	PERCENT
gujaf-93	180	3	3.2 percent	PERCENT
gujaf-93	181	1	87.2%	PERCENT
gujaf-93	182	1	14	CARDINAL
gujaf-93	183	1	7	CARDINAL
gujaf-93	183	2	7	CARDINAL
gujaf-93	184	1	220 4.38 0.45	QUANTITY
gujaf-93	184	2	220	CARDINAL
gujaf-93	184	3	4.32 0.37	CARDINAL
gujaf-93	184	4	220 4.23 0.45 ew	QUANTITY
gujaf-93	184	5	220	CARDINAL
gujaf-93	184	6	2021	CARDINAL
gujaf-93	184	7	five	CARDINAL
gujaf-93	185	1	4.38	CARDINAL
gujaf-93	185	2	0.45	CARDINAL
gujaf-93	186	1	4.32	CARDINAL
gujaf-93	186	2	0.38	CARDINAL
gujaf-93	187	1	4.23	CARDINAL
gujaf-93	188	1	4.08	CARDINAL
gujaf-93	191	1	4	CARDINAL
gujaf-93	191	2	2021	CARDINAL
gujaf-93	194	1	15	CARDINAL
gujaf-93	196	1	more than 5	CARDINAL
gujaf-93	196	2	kothari & garg	ORG
gujaf-93	196	3	2014	DATE
gujaf-93	197	1	8	CARDINAL
gujaf-93	197	2	less than 5	CARDINAL
gujaf-93	197	3	8	CARDINAL
gujaf-93	197	4	1.68	CARDINAL
gujaf-93	197	5	1.83 0.55	CARDINAL
gujaf-93	197	6	2021	CARDINAL
gujaf-93	198	1	nigeria	GPE
gujaf-93	198	2	8	CARDINAL
gujaf-93	198	3	9	CARDINAL
gujaf-93	198	4	.84 .26	MONEY
gujaf-93	198	5	3.27 0.001	CARDINAL
gujaf-93	198	6	0.51	CARDINAL
gujaf-93	198	7	76.80	CARDINAL
gujaf-93	198	8	5%	PERCENT
gujaf-93	199	1	2021	CARDINAL
gujaf-93	200	1	0.51	CARDINAL
gujaf-93	200	2	51 %	PERCENT
gujaf-93	200	3	nigeria	GPE
gujaf-93	201	1	76.80	CARDINAL
gujaf-93	201	2	0.000	CARDINAL
gujaf-93	201	3	nigeria	GPE
gujaf-93	202	1	ias	ORG
gujaf-93	202	2	0.003	CARDINAL
gujaf-93	202	3	less than 5%	PERCENT
gujaf-93	204	1	0.000	CARDINAL
gujaf-93	204	2	5%	PERCENT
gujaf-93	205	1	16	CARDINAL
gujaf-93	206	1	0.000	CARDINAL
gujaf-93	206	2	less than 5%	PERCENT
gujaf-93	207	1	nigeria	GPE
gujaf-93	208	1	5	CARDINAL
gujaf-93	211	1	kingsley, a.	ORG
gujaf-93	211	2	2012	DATE
gujaf-93	212	1	nigerian	NORP
gujaf-93	213	1	mediterranean journal	ORG
gujaf-93	213	2	social sciences	ORG
gujaf-93	213	3	3(2	CARDINAL
gujaf-93	213	4	279	CARDINAL
gujaf-93	214	1	w. h., &	PERSON
gujaf-93	214	2	b. g.	PERSON
gujaf-93	214	3	2017	CARDINAL
gujaf-93	215	1	nigerian	NORP
gujaf-93	216	1	social sciences research journal	ORG
gujaf-93	216	2	4(12	CARDINAL
gujaf-93	216	3	53	CARDINAL
gujaf-93	217	1	2010	DATE
gujaf-93	219	1	acfe	PERSON
gujaf-93	219	2	2014	DATE
gujaf-93	220	1	austin: association of certified	ORG
gujaf-93	221	1	acfe	PERSON
gujaf-93	221	2	2018	DATE
gujaf-93	222	1	austin: association of certified fraud examiners association of certified	ORG
gujaf-93	222	2	acfe	PERSON
gujaf-93	222	3	2020	DATE
gujaf-93	223	1	austin: association of certified	ORG
gujaf-93	223	2	inc.	ORG
gujaf-93	223	3	2013	DATE
gujaf-93	225	1	http://www.bfid.org.co bassey	PERSON
gujaf-93	225	2	e. b.	PERSON
gujaf-93	225	3	2018	DATE
gujaf-93	227	1	journal of economics	ORG
gujaf-93	227	2	9(4	CARDINAL
gujaf-93	227	3	78-89	DATE
gujaf-93	228	1	bbc	ORG
gujaf-93	229	1	berg	PERSON
gujaf-93	229	2	j., hilal, a.	ORG
gujaf-93	229	3	el, s., & horne	ORG
gujaf-93	229	4	r.	PERSON
gujaf-93	229	5	2021	CARDINAL
gujaf-93	230	1	2021	DATE
gujaf-93	231	1	bhasin	GPE
gujaf-93	231	2	m.	PERSON
gujaf-93	231	3	2007	DATE
gujaf-93	233	1	bloomberg https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-exexecutives-inflated-profits cendrowski, h.	ORG
gujaf-93	233	2	martin	PERSON
gujaf-93	233	3	j. p.,	PERSON
gujaf-93	233	4	l. w.	PERSON
gujaf-93	233	5	2007	DATE
gujaf-93	235	1	new jersey	GPE
gujaf-93	235	2	john wiley & sons, inc.	ORG
gujaf-93	235	3	2010	DATE
gujaf-93	236	1	nigerian institute of advanced	ORG
gujaf-93	236	2	nigeria	GPE
gujaf-93	236	3	19	CARDINAL
gujaf-93	236	4	july 2010	DATE
gujaf-93	239	1	chartered institute of management	ORG
gujaf-93	239	2	2008	DATE
gujaf-93	241	1	k. f., & fred	PERSON
gujaf-93	241	2	2020	DATE
gujaf-93	242	1	the nairobi securities exchange	ORG
gujaf-93	242	2	kenya	GPE
gujaf-93	243	1	iosr journal of economics	ORG
gujaf-93	243	2	11(4):43-51	CARDINAL
gujaf-93	243	3	17	CARDINAL
gujaf-93	243	4	new york:	GPE
gujaf-93	243	5	1994	DATE
gujaf-93	243	6	23	CARDINAL
gujaf-93	244	1	2004	DATE
gujaf-93	245	1	s. o.	PERSON
gujaf-93	245	2	2014	DATE
gujaf-93	245	3	nigeria	GPE
gujaf-93	246	1	kuwait	GPE
gujaf-93	246	2	the arabian journal of business and management	ORG
gujaf-93	246	3	4(1	CARDINAL
gujaf-93	246	4	176–186	CARDINAL
gujaf-93	247	1	dada	GPE
gujaf-93	247	2	s. o.	PERSON
gujaf-93	247	3	enyi	GPE
gujaf-93	247	4	e., & owolabi	ORG
gujaf-93	247	5	s. a.	PERSON
gujaf-93	247	6	2013	DATE
gujaf-93	248	1	nigeria	GPE
gujaf-93	249	1	1(5	CARDINAL
gujaf-93	249	2	095-099	CARDINAL
gujaf-93	250	1	dada	GPE
gujaf-93	250	2	s. o.	PERSON
gujaf-93	250	3	s. a.	PERSON
gujaf-93	250	4	a. t.	PERSON
gujaf-93	250	5	2013	DATE
gujaf-93	251	1	nigeria	GPE
gujaf-93	252	1	international journal of business	ORG
gujaf-93	252	2	4(5	DATE
gujaf-93	252	3	787-792	CARDINAL
gujaf-93	253	1	daily	DATE
gujaf-93	253	2	deevy	PERSON
gujaf-93	253	3	m.	PERSON
gujaf-93	253	4	a., & mitchell	ORG
gujaf-93	253	5	o. s.	PERSON
gujaf-93	253	6	2020	DATE
gujaf-93	254	1	americans	NORP
gujaf-93	255	1	75(4	DATE
gujaf-93	255	2	861-868	CARDINAL
gujaf-93	255	3	di gabriele	PERSON
gujaf-93	255	4	j. a.	PERSON
gujaf-93	255	5	2010	DATE
gujaf-93	257	1	j. a.	PERSON
gujaf-93	257	2	2008	DATE
gujaf-93	259	1	83(6	CARDINAL
gujaf-93	259	2	331	CARDINAL
gujaf-93	260	1	dorminey	PERSON
gujaf-93	260	2	j., fleming,	ORG
gujaf-93	260	3	a. s.	PERSON
gujaf-93	260	4	kranacher	PERSON
gujaf-93	260	5	m., & riley	ORG
gujaf-93	260	6	r. a.	PERSON
gujaf-93	260	7	2012	DATE
gujaf-93	262	1	27(2	CARDINAL
gujaf-93	262	2	555-579	CARDINAL
gujaf-93	263	1	2004	DATE
gujaf-93	264	1	efcc ehioghiren	PERSON
gujaf-93	264	2	e. e., &atu	PERSON
gujaf-93	264	3	2016	DATE
gujaf-93	265	1	accointing	PERSON
gujaf-93	265	2	nigeria.igbinedion university journal of accounting	ORG
gujaf-93	265	3	2	CARDINAL
gujaf-93	265	4	254	CARDINAL
gujaf-93	265	5	308	CARDINAL
gujaf-93	266	1	a.	PERSON
gujaf-93	266	2	p., &atube	ORG
gujaf-93	266	3	e.	PERSON
gujaf-93	266	4	2013	DATE
gujaf-93	269	1	federal bureau of investigation	ORG
gujaf-93	269	2	2001	DATE
gujaf-93	272	1	forbes stowell	PERSON
gujaf-93	272	2	n.	PERSON
gujaf-93	272	3	j. m.	PERSON
gujaf-93	272	4	schmidt	PERSON
gujaf-93	272	5	m., & wadlinger	ORG
gujaf-93	272	6	n.	PERSON
gujaf-93	272	7	2019	DATE
gujaf-93	274	1	wm	PERSON
gujaf-93	274	2	mary	PERSON
gujaf-93	275	1	l. rev	PERSON
gujaf-93	275	2	11	CARDINAL
gujaf-93	275	3	479	CARDINAL
gujaf-93	276	1	godwin	ORG
gujaf-93	276	2	o. e.	PERSON
gujaf-93	276	3	2020	DATE
gujaf-93	278	1	f. prof muhammaed	PERSON
gujaf-93	278	2	akaro mainoma	PERSON
gujaf-93	279	1	16	CARDINAL
gujaf-93	279	2	thomas salako street	PERSON
gujaf-93	279	3	lagos nigeria	GPE
gujaf-93	279	4	nigeria	GPE
gujaf-93	279	5	aaron & hur	ORG
gujaf-93	279	6	bsa	ORG
gujaf-93	280	1	hopwood	PERSON
gujaf-93	280	2	c. j., thomas	PERSON
gujaf-93	280	3	k. m.	PERSON
gujaf-93	280	4	markon	PERSON
gujaf-93	280	5	k. e.	PERSON
gujaf-93	280	6	wright	PERSON
gujaf-93	280	7	a. g.	PERSON
gujaf-93	280	8	r. f.	PERSON
gujaf-93	280	9	2012	DATE
gujaf-93	281	1	dsm	ORG
gujaf-93	282	1	121(2	CARDINAL
gujaf-93	282	2	424	CARDINAL
gujaf-93	282	3	hopwood	ORG
gujaf-93	282	4	w. s.	PERSON
gujaf-93	282	5	j. j., & young	PERSON
gujaf-93	282	6	g. r.	PERSON
gujaf-93	282	7	2009	DATE
gujaf-93	285	1	ny	ORG
gujaf-93	285	2	mcgraw-hill	ORG
gujaf-93	286	1	hopwood	ORG
gujaf-93	286	2	w. s.	PERSON
gujaf-93	286	3	j. j., & young	PERSON
gujaf-93	286	4	g. r.	PERSON
gujaf-93	286	5	2012	DATE
gujaf-93	288	1	new york	GPE
gujaf-93	288	2	ny	GPE
gujaf-93	288	3	mcgraw-hill	ORG
gujaf-93	289	1	2011	DATE
gujaf-93	289	2	nigeria	GPE
gujaf-93	289	3	2010	DATE
gujaf-93	289	4	2010	DATE
gujaf-93	289	5	nigeria	GPE
gujaf-93	289	6	sean	NORP
gujaf-93	291	1	2001	DATE
gujaf-93	293	1	141	DATE
gujaf-93	295	1	18	CARDINAL
gujaf-93	295	2	john	PERSON
gujaf-93	295	3	i. o.	PERSON
gujaf-93	295	4	2013	DATE
gujaf-93	296	1	nigeria	GPE
gujaf-93	297	1	4(4	CARDINAL
gujaf-93	297	2	122	CARDINAL
gujaf-93	298	1	kpmg	ORG
gujaf-93	299	1	2003	DATE
gujaf-93	301	1	hong kong	GPE
gujaf-93	302	1	d.	NORP
gujaf-93	302	2	geiger	PERSON
gujaf-93	302	3	m., & pany	ORG
gujaf-93	302	4	1999	DATE
gujaf-93	304	1	journal of practice &	ORG
gujaf-93	304	2	7	CARDINAL
gujaf-93	306	1	2010	DATE
gujaf-93	308	1	5	CARDINAL
gujaf-93	309	1	crc press	ORG
gujaf-93	310	1	new york stock exchange	ORG
gujaf-93	310	2	2004	DATE
gujaf-93	312	1	ng’ang’a	ORG
gujaf-93	312	2	j. k.	PERSON
gujaf-93	312	3	2015	DATE
gujaf-93	313	1	kenya	GPE
gujaf-93	313	2	university of nairobi	ORG
gujaf-93	314	1	nigerian	NORP
gujaf-93	314	2	annual	DATE
gujaf-93	314	3	2018	DATE
gujaf-93	315	1	nigerian	NORP
gujaf-93	316	1	nigerian	NORP
gujaf-93	316	2	annual	DATE
gujaf-93	316	3	2019	DATE
gujaf-93	317	1	ndic	PERSON
gujaf-93	317	2	2006	DATE
gujaf-93	318	1	ojaide	PERSON
gujaf-93	318	2	f.	PERSON
gujaf-93	318	3	2000	DATE
gujaf-93	321	1	2005	DATE
gujaf-93	322	1	ibadan	GPE
gujaf-93	322	2	att	ORG
gujaf-93	322	3	owolabi	ORG
gujaf-93	322	4	m. s.	PERSON
gujaf-93	322	5	a.	PERSON
gujaf-93	322	6	yusuf	PERSON
gujaf-93	322	7	k. o.	PERSON
gujaf-93	322	8	h. e.	PERSON
gujaf-93	322	9	j. a.	PERSON
gujaf-93	322	10	w. n.	PERSON
gujaf-93	322	11	2010	DATE
gujaf-93	323	1	chromolaena	ORG
gujaf-93	323	2	nigeria	GPE
gujaf-93	324	1	4(1	CARDINAL
gujaf-93	324	2	72	DATE
gujaf-93	324	3	owolabi	ORG
gujaf-93	324	4	s. a.	PERSON
gujaf-93	324	5	dada	GPE
gujaf-93	324	6	s. o., &	ORG
gujaf-93	324	7	s. a.	PERSON
gujaf-93	324	8	2013	DATE
gujaf-93	325	1	nigeria	GPE
gujaf-93	326	1	1(4	CARDINAL
gujaf-93	326	2	65	CARDINAL
gujaf-93	327	1	g. e.	PERSON
gujaf-93	327	2	2019	DATE
gujaf-93	329	1	1-49	DATE
gujaf-93	330	1	oyedokun	ORG
gujaf-93	330	2	g.e.	GPE
gujaf-93	330	3	2013	DATE
gujaf-93	332	1	the institute of chartered	ORG
gujaf-93	332	2	nigeria	GPE
gujaf-93	332	3	m. e. (	PERSON
gujaf-93	332	4	1964	DATE
gujaf-93	333	1	harvard business school accounting round	ORG
gujaf-93	334	1	pre-1986	DATE
gujaf-93	334	2	118(000006	DATE
gujaf-93	334	3	88	CARDINAL
gujaf-93	335	1	pinkasovitch, a.	PERSON
gujaf-93	335	2	2016	CARDINAL
gujaf-93	337	1	http://www.investopedia.com/articles/financial-theory/11/detecting-financial-fraud.asp pricewaterhousecoopers	PERSON
gujaf-93	337	2	―financial	ORG
gujaf-93	337	3	2002	DATE
gujaf-93	338	1	2	CARDINAL
gujaf-93	339	1	2002	DATE
gujaf-93	339	2	2002	DATE
gujaf-93	339	3	107–204	CARDINAL
gujaf-93	339	4	107th	ORDINAL
gujaf-93	339	5	2d	DATE
gujaf-93	340	1	january 23, 2002	DATE
gujaf-93	341	1	skalak, s. & golden	ORG
gujaf-93	341	2	john wiley & sons	ORG
gujaf-93	341	3	hoboken	GPE
gujaf-93	342	1	87	CARDINAL
gujaf-93	343	1	skalak	ORG
gujaf-93	343	2	s.	PERSON
gujaf-93	343	3	m. & sellitto	ORG
gujaf-93	343	4	2004	DATE
gujaf-93	344	1	1-20	CARDINAL
gujaf-93	345	1	2016	DATE
gujaf-93	346	1	vietnam	GPE
gujaf-93	347	1	journal of business management and economics	ORG
gujaf-93	347	2	4(3	CARDINAL
gujaf-93	347	3	32–37	CARDINAL