id	sid	tid	token	lemma	pos
gujaf-179	1	1	gusau	gusau	PROPN
gujaf-179	1	2	journal	journal	NOUN
gujaf-179	1	3	of	of	ADP
gujaf-179	1	4	accounting	accounting	NOUN
gujaf-179	1	5	and	and	CCONJ
gujaf-179	1	6	finance	finance	NOUN
gujaf-179	1	7	,	,	PUNCT
gujaf-179	1	8	vol	vol	NOUN
gujaf-179	1	9	.	.	PROPN
gujaf-179	1	10	3	3	NUM
gujaf-179	1	11	,	,	PUNCT
gujaf-179	1	12	issue	issue	NOUN
gujaf-179	1	13	3	3	NUM
gujaf-179	1	14	,	,	PUNCT
gujaf-179	1	15	october	october	PROPN
gujaf-179	1	16	,	,	PUNCT
gujaf-179	1	17	2022	2022	NUM
gujaf-179	1	18	i	i	PRON
gujaf-179	1	19	gusau	gusau	PROPN
gujaf-179	1	20	journal	journal	PROPN
gujaf-179	1	21	of	of	ADP
gujaf-179	1	22	accounting	accounting	NOUN
gujaf-179	1	23	and	and	CCONJ
gujaf-179	1	24	finance	finance	NOUN
gujaf-179	1	25	(	(	PUNCT
gujaf-179	1	26	gujaf	gujaf	NOUN
gujaf-179	1	27	)	)	PUNCT
gujaf-179	1	28	vol	vol	NOUN
gujaf-179	1	29	.	.	NOUN
gujaf-179	1	30	3	3	NUM
gujaf-179	1	31	issue	issue	NOUN
gujaf-179	1	32	3	3	NUM
gujaf-179	1	33	,	,	PUNCT
gujaf-179	1	34	october	october	PROPN
gujaf-179	1	35	,	,	PUNCT
gujaf-179	1	36	2022	2022	NUM
gujaf-179	1	37	issn	issn	NOUN
gujaf-179	1	38	:	:	PUNCT
gujaf-179	1	39	2756	2756	NUM
gujaf-179	1	40	-	-	PUNCT
gujaf-179	1	41	665x	665x	NOUN
gujaf-179	1	42	a	a	DET
gujaf-179	1	43	publication	publication	NOUN
gujaf-179	1	44	of	of	ADP
gujaf-179	1	45	department	department	NOUN
gujaf-179	1	46	of	of	ADP
gujaf-179	1	47	accounting	accounting	NOUN
gujaf-179	1	48	and	and	CCONJ
gujaf-179	1	49	finance	finance	NOUN
gujaf-179	1	50	,	,	PUNCT
gujaf-179	1	51	faculty	faculty	NOUN
gujaf-179	1	52	of	of	ADP
gujaf-179	1	53	management	management	NOUN
gujaf-179	1	54	and	and	CCONJ
gujaf-179	1	55	social	social	ADJ
gujaf-179	1	56	sciences	science	NOUN
gujaf-179	1	57	,	,	PUNCT
gujaf-179	1	58	federal	federal	ADJ
gujaf-179	1	59	university	university	NOUN
gujaf-179	1	60	gusau	gusau	NOUN
gujaf-179	1	61	,	,	PUNCT
gujaf-179	1	62	zamfara	zamfara	PROPN
gujaf-179	1	63	state	state	PROPN
gujaf-179	1	64	-nigeria	-nigeria	PROPN
gujaf-179	1	65	gusau	gusau	ADJ
gujaf-179	1	66	journal	journal	NOUN
gujaf-179	1	67	of	of	ADP
gujaf-179	1	68	accounting	accounting	NOUN
gujaf-179	1	69	and	and	CCONJ
gujaf-179	1	70	finance	finance	NOUN
gujaf-179	1	71	,	,	PUNCT
gujaf-179	1	72	vol	vol	NOUN
gujaf-179	1	73	.	.	PROPN
gujaf-179	1	74	3	3	NUM
gujaf-179	1	75	,	,	PUNCT
gujaf-179	1	76	issue	issue	NOUN
gujaf-179	1	77	3	3	NUM
gujaf-179	1	78	,	,	PUNCT
gujaf-179	1	79	october	october	PROPN
gujaf-179	1	80	,	,	PUNCT
gujaf-179	1	81	2022	2022	NUM
gujaf-179	1	82	ii	ii	PROPN
gujaf-179	1	83	©	©	PROPN
gujaf-179	1	84	department	department	PROPN
gujaf-179	1	85	of	of	ADP
gujaf-179	1	86	accounting	accounting	NOUN
gujaf-179	1	87	and	and	CCONJ
gujaf-179	1	88	finance	finance	NOUN
gujaf-179	1	89	vol	vol	NOUN
gujaf-179	1	90	.	.	PUNCT
gujaf-179	2	1	3	3	NUM
gujaf-179	2	2	issue	issue	NOUN
gujaf-179	2	3	3	3	NUM
gujaf-179	2	4	october	october	PROPN
gujaf-179	2	5	,	,	PUNCT
gujaf-179	2	6	2022	2022	NUM
gujaf-179	2	7	issn	issn	VERB
gujaf-179	2	8	:	:	PUNCT
gujaf-179	2	9	2756	2756	NUM
gujaf-179	2	10	-	-	PUNCT
gujaf-179	2	11	665x	665x	NOUN
gujaf-179	2	12	a	a	DET
gujaf-179	2	13	publication	publication	NOUN
gujaf-179	2	14	of	of	ADP
gujaf-179	2	15	department	department	NOUN
gujaf-179	2	16	of	of	ADP
gujaf-179	2	17	accounting	accounting	NOUN
gujaf-179	2	18	and	and	CCONJ
gujaf-179	2	19	finance	finance	NOUN
gujaf-179	2	20	,	,	PUNCT
gujaf-179	2	21	faculty	faculty	NOUN
gujaf-179	2	22	of	of	ADP
gujaf-179	2	23	management	management	NOUN
gujaf-179	2	24	and	and	CCONJ
gujaf-179	2	25	social	social	ADJ
gujaf-179	2	26	sciences	science	NOUN
gujaf-179	2	27	,	,	PUNCT
gujaf-179	2	28	federal	federal	ADJ
gujaf-179	2	29	university	university	NOUN
gujaf-179	2	30	gusau	gusau	NOUN
gujaf-179	2	31	,	,	PUNCT
gujaf-179	2	32	zamfara	zamfara	PROPN
gujaf-179	2	33	state	state	NOUN
gujaf-179	2	34	-nigeria	-nigeria	PROPN
gujaf-179	2	35	all	all	DET
gujaf-179	2	36	rights	right	NOUN
gujaf-179	2	37	reserved	reserve	VERB
gujaf-179	2	38	except	except	SCONJ
gujaf-179	2	39	for	for	ADP
gujaf-179	2	40	academic	academic	ADJ
gujaf-179	2	41	purposes	purpose	NOUN
gujaf-179	2	42	no	no	DET
gujaf-179	2	43	part	part	NOUN
gujaf-179	2	44	or	or	CCONJ
gujaf-179	2	45	whole	whole	NOUN
gujaf-179	2	46	of	of	ADP
gujaf-179	2	47	this	this	DET
gujaf-179	2	48	publication	publication	NOUN
gujaf-179	2	49	is	be	AUX
gujaf-179	2	50	allowed	allow	VERB
gujaf-179	2	51	to	to	PART
gujaf-179	2	52	be	be	AUX
gujaf-179	2	53	reproduced	reproduce	VERB
gujaf-179	2	54	,	,	PUNCT
gujaf-179	2	55	stored	store	VERB
gujaf-179	2	56	in	in	ADP
gujaf-179	2	57	a	a	DET
gujaf-179	2	58	retrieval	retrieval	NOUN
gujaf-179	2	59	system	system	NOUN
gujaf-179	2	60	or	or	CCONJ
gujaf-179	2	61	transmitted	transmit	VERB
gujaf-179	2	62	in	in	ADP
gujaf-179	2	63	any	any	DET
gujaf-179	2	64	form	form	NOUN
gujaf-179	2	65	or	or	CCONJ
gujaf-179	2	66	by	by	ADP
gujaf-179	2	67	any	any	DET
gujaf-179	2	68	means	mean	NOUN
gujaf-179	2	69	be	be	AUX
gujaf-179	2	70	it	it	PRON
gujaf-179	2	71	mechanical	mechanical	ADJ
gujaf-179	2	72	,	,	PUNCT
gujaf-179	2	73	electrical	electrical	ADJ
gujaf-179	2	74	,	,	PUNCT
gujaf-179	2	75	photocopying	photocopying	NOUN
gujaf-179	2	76	,	,	PUNCT
gujaf-179	2	77	recording	recording	NOUN
gujaf-179	2	78	or	or	CCONJ
gujaf-179	2	79	otherwise	otherwise	ADV
gujaf-179	2	80	,	,	PUNCT
gujaf-179	2	81	without	without	ADP
gujaf-179	2	82	prior	prior	ADJ
gujaf-179	2	83	permission	permission	NOUN
gujaf-179	2	84	of	of	ADP
gujaf-179	2	85	the	the	DET
gujaf-179	2	86	copyright	copyright	NOUN
gujaf-179	2	87	owner	owner	NOUN
gujaf-179	2	88	.	.	PUNCT
gujaf-179	3	1	published	publish	VERB
gujaf-179	3	2	and	and	CCONJ
gujaf-179	3	3	printed	print	VERB
gujaf-179	3	4	by	by	ADP
gujaf-179	3	5	:	:	PUNCT
gujaf-179	3	6	ahmadu	ahmadu	PROPN
gujaf-179	3	7	bello	bello	PROPN
gujaf-179	3	8	university	university	PROPN
gujaf-179	3	9	press	press	NOUN
gujaf-179	3	10	limited	limit	VERB
gujaf-179	3	11	,	,	PUNCT
gujaf-179	3	12	zaria	zaria	PROPN
gujaf-179	3	13	kaduna	kaduna	PROPN
gujaf-179	3	14	state	state	PROPN
gujaf-179	3	15	,	,	PUNCT
gujaf-179	3	16	nigeria	nigeria	PROPN
gujaf-179	3	17	.	.	PUNCT
gujaf-179	4	1	tel	tel	ADP
gujaf-179	4	2	:	:	PUNCT
gujaf-179	4	3	08065949711	08065949711	NUM
gujaf-179	4	4	,	,	PUNCT
gujaf-179	4	5	069	069	NUM
gujaf-179	4	6	-	-	SYM
gujaf-179	4	7	879121	879121	NUM
gujaf-179	4	8	e	e	NOUN
gujaf-179	4	9	-	-	NOUN
gujaf-179	4	10	mail	mail	NOUN
gujaf-179	4	11	:	:	PUNCT
gujaf-179	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-179	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-179	5	1	website	website	NOUN
gujaf-179	5	2	:	:	PUNCT
gujaf-179	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-179	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-179	5	5	mailto:abupress2020@yahoo.com	mailto:abupress2020@yahoo.com	PROPN
gujaf-179	5	6	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-179	5	7	gusau	gusau	ADJ
gujaf-179	5	8	journal	journal	NOUN
gujaf-179	5	9	of	of	ADP
gujaf-179	5	10	accounting	accounting	NOUN
gujaf-179	5	11	and	and	CCONJ
gujaf-179	5	12	finance	finance	NOUN
gujaf-179	5	13	,	,	PUNCT
gujaf-179	5	14	vol	vol	NOUN
gujaf-179	5	15	.	.	PROPN
gujaf-179	5	16	3	3	NUM
gujaf-179	5	17	,	,	PUNCT
gujaf-179	5	18	issue	issue	NOUN
gujaf-179	5	19	3	3	NUM
gujaf-179	5	20	,	,	PUNCT
gujaf-179	5	21	october	october	PROPN
gujaf-179	5	22	,	,	PUNCT
gujaf-179	5	23	2022	2022	NUM
gujaf-179	5	24	iii	iii	NUM
gujaf-179	5	25	editorial	editorial	PROPN
gujaf-179	5	26	board	board	NOUN
gujaf-179	5	27	editor	editor	NOUN
gujaf-179	5	28	-	-	PUNCT
gujaf-179	5	29	in	in	ADP
gujaf-179	5	30	-	-	PUNCT
gujaf-179	5	31	chief	chief	NOUN
gujaf-179	5	32	:	:	PUNCT
gujaf-179	5	33	prof	prof	PROPN
gujaf-179	5	34	.	.	PUNCT
gujaf-179	5	35	shehu	shehu	PROPN
gujaf-179	5	36	usman	usman	PROPN
gujaf-179	5	37	hassan	hassan	PROPN
gujaf-179	5	38	department	department	PROPN
gujaf-179	5	39	of	of	ADP
gujaf-179	5	40	accounting	accounting	PROPN
gujaf-179	5	41	,	,	PUNCT
gujaf-179	5	42	federal	federal	ADJ
gujaf-179	5	43	university	university	PROPN
gujaf-179	5	44	of	of	ADP
gujaf-179	5	45	kashere	kashere	PROPN
gujaf-179	5	46	,	,	PUNCT
gujaf-179	5	47	gombe	gombe	ADJ
gujaf-179	5	48	state	state	NOUN
gujaf-179	5	49	.	.	PUNCT
gujaf-179	6	1	associate	associate	NOUN
gujaf-179	6	2	editor	editor	NOUN
gujaf-179	6	3	:	:	PUNCT
gujaf-179	6	4	dr	dr	PROPN
gujaf-179	6	5	.	.	PROPN
gujaf-179	6	6	muhammad	muhammad	PROPN
gujaf-179	6	7	mustapha	mustapha	PROPN
gujaf-179	6	8	bagudo	bagudo	PROPN
gujaf-179	6	9	department	department	PROPN
gujaf-179	6	10	of	of	ADP
gujaf-179	6	11	accounting	accounting	PROPN
gujaf-179	6	12	,	,	PUNCT
gujaf-179	6	13	ahmadu	ahmadu	PROPN
gujaf-179	6	14	bello	bello	PROPN
gujaf-179	6	15	university	university	PROPN
gujaf-179	6	16	zaria	zaria	PROPN
gujaf-179	6	17	,	,	PUNCT
gujaf-179	6	18	kaduna	kaduna	PROPN
gujaf-179	6	19	state	state	PROPN
gujaf-179	6	20	.	.	PUNCT
gujaf-179	7	1	managing	manage	VERB
gujaf-179	7	2	editor	editor	NOUN
gujaf-179	7	3	:	:	PUNCT
gujaf-179	7	4	umar	umar	PROPN
gujaf-179	7	5	farouk	farouk	PROPN
gujaf-179	7	6	abdulkarim	abdulkarim	PROPN
gujaf-179	7	7	department	department	PROPN
gujaf-179	7	8	of	of	ADP
gujaf-179	7	9	accounting	accounting	NOUN
gujaf-179	7	10	and	and	CCONJ
gujaf-179	7	11	finance	finance	NOUN
gujaf-179	7	12	,	,	PUNCT
gujaf-179	7	13	federal	federal	ADJ
gujaf-179	7	14	university	university	NOUN
gujaf-179	7	15	gusau	gusau	PROPN
gujaf-179	7	16	,	,	PUNCT
gujaf-179	7	17	zamfara	zamfara	PROPN
gujaf-179	7	18	state	state	PROPN
gujaf-179	7	19	.	.	PUNCT
gujaf-179	8	1	editorial	editorial	PROPN
gujaf-179	8	2	board	board	NOUN
gujaf-179	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-179	8	4	modu	modu	PROPN
gujaf-179	8	5	kumshe	kumshe	PROPN
gujaf-179	8	6	department	department	PROPN
gujaf-179	8	7	of	of	ADP
gujaf-179	8	8	accounting	accounting	PROPN
gujaf-179	8	9	,	,	PUNCT
gujaf-179	8	10	university	university	NOUN
gujaf-179	8	11	of	of	ADP
gujaf-179	8	12	maiduguri	maiduguri	PROPN
gujaf-179	8	13	,	,	PUNCT
gujaf-179	8	14	borno	borno	PROPN
gujaf-179	8	15	state	state	PROPN
gujaf-179	8	16	.	.	PUNCT
gujaf-179	9	1	prof	prof	PROPN
gujaf-179	9	2	ugochukwu	ugochukwu	PROPN
gujaf-179	9	3	c.	c.	PROPN
gujaf-179	9	4	nzewi	nzewi	VERB
gujaf-179	9	5	department	department	PROPN
gujaf-179	9	6	of	of	ADP
gujaf-179	9	7	accounting	accounting	PROPN
gujaf-179	9	8	,	,	PUNCT
gujaf-179	9	9	paul	paul	PROPN
gujaf-179	9	10	university	university	PROPN
gujaf-179	9	11	awka	awka	NOUN
gujaf-179	9	12	,	,	PUNCT
gujaf-179	9	13	anambra	anambra	PROPN
gujaf-179	9	14	state	state	PROPN
gujaf-179	9	15	.	.	PUNCT
gujaf-179	10	1	prof	prof	PROPN
gujaf-179	10	2	kabir	kabir	PROPN
gujaf-179	10	3	tahir	tahir	PROPN
gujaf-179	10	4	hamid	hamid	PROPN
gujaf-179	10	5	department	department	PROPN
gujaf-179	10	6	of	of	ADP
gujaf-179	10	7	accounting	accounting	PROPN
gujaf-179	10	8	,	,	PUNCT
gujaf-179	10	9	bayero	bayero	PROPN
gujaf-179	10	10	university	university	PROPN
gujaf-179	10	11	,	,	PUNCT
gujaf-179	10	12	kano	kano	PROPN
gujaf-179	10	13	,	,	PUNCT
gujaf-179	10	14	kano	kano	PROPN
gujaf-179	10	15	state	state	PROPN
gujaf-179	10	16	.	.	PUNCT
gujaf-179	11	1	prof	prof	PROPN
gujaf-179	11	2	.	.	PUNCT
gujaf-179	12	1	ekoja	ekoja	PROPN
gujaf-179	12	2	b.	b.	PROPN
gujaf-179	12	3	ekoja	ekoja	PROPN
gujaf-179	12	4	department	department	PROPN
gujaf-179	12	5	of	of	ADP
gujaf-179	12	6	accounting	accounting	PROPN
gujaf-179	12	7	,	,	PUNCT
gujaf-179	12	8	university	university	PROPN
gujaf-179	12	9	of	of	ADP
gujaf-179	12	10	jos	jos	PROPN
gujaf-179	12	11	.	.	PROPN
gujaf-179	12	12	prof	prof	PROPN
gujaf-179	12	13	.	.	PUNCT
gujaf-179	13	1	clifford	clifford	PROPN
gujaf-179	13	2	ofurum	ofurum	PROPN
gujaf-179	13	3	department	department	PROPN
gujaf-179	13	4	of	of	ADP
gujaf-179	13	5	accounting	accounting	PROPN
gujaf-179	13	6	,	,	PUNCT
gujaf-179	13	7	university	university	NOUN
gujaf-179	13	8	of	of	ADP
gujaf-179	13	9	portharcourt	portharcourt	PROPN
gujaf-179	13	10	,	,	PUNCT
gujaf-179	13	11	rivers	river	NOUN
gujaf-179	13	12	state	state	PROPN
gujaf-179	13	13	.	.	PUNCT
gujaf-179	14	1	prof	prof	PROPN
gujaf-179	14	2	.	.	PUNCT
gujaf-179	15	1	ahmad	ahmad	PROPN
gujaf-179	15	2	bello	bello	PROPN
gujaf-179	15	3	dogarawa	dogarawa	PROPN
gujaf-179	15	4	department	department	PROPN
gujaf-179	15	5	of	of	ADP
gujaf-179	15	6	accounting	accounting	NOUN
gujaf-179	15	7	,	,	PUNCT
gujaf-179	15	8	ahmadu	ahmadu	PROPN
gujaf-179	15	9	bello	bello	PROPN
gujaf-179	15	10	university	university	PROPN
gujaf-179	15	11	zaria	zaria	PROPN
gujaf-179	15	12	.	.	PUNCT
gujaf-179	16	1	prof	prof	PROPN
gujaf-179	16	2	.	.	PUNCT
gujaf-179	17	1	yusuf	yusuf	PROPN
gujaf-179	17	2	.	.	PUNCT
gujaf-179	18	1	b.	b.	PROPN
gujaf-179	18	2	rahman	rahman	PROPN
gujaf-179	18	3	department	department	PROPN
gujaf-179	18	4	of	of	ADP
gujaf-179	18	5	accounting	accounting	PROPN
gujaf-179	18	6	,	,	PUNCT
gujaf-179	18	7	lagos	lagos	NOUN
gujaf-179	18	8	state	state	PROPN
gujaf-179	18	9	university	university	PROPN
gujaf-179	18	10	,	,	PUNCT
gujaf-179	18	11	lagos	lago	NOUN
gujaf-179	18	12	stat	stat	PROPN
gujaf-179	18	13	gusau	gusau	PROPN
gujaf-179	18	14	journal	journal	PROPN
gujaf-179	18	15	of	of	ADP
gujaf-179	18	16	accounting	accounting	NOUN
gujaf-179	18	17	and	and	CCONJ
gujaf-179	18	18	finance	finance	NOUN
gujaf-179	18	19	,	,	PUNCT
gujaf-179	18	20	vol	vol	NOUN
gujaf-179	18	21	.	.	PROPN
gujaf-179	19	1	3	3	NUM
gujaf-179	19	2	,	,	PUNCT
gujaf-179	19	3	issue	issue	NOUN
gujaf-179	19	4	3	3	NUM
gujaf-179	19	5	,	,	PUNCT
gujaf-179	19	6	october	october	PROPN
gujaf-179	19	7	,	,	PUNCT
gujaf-179	19	8	2022	2022	NUM
gujaf-179	19	9	iv	iv	NUM
gujaf-179	19	10	prof	prof	NOUN
gujaf-179	19	11	.	.	PUNCT
gujaf-179	20	1	suleiman	suleiman	PROPN
gujaf-179	20	2	a.	a.	PROPN
gujaf-179	20	3	s.	s.	PROPN
gujaf-179	20	4	aruwa	aruwa	PROPN
gujaf-179	20	5	department	department	PROPN
gujaf-179	20	6	of	of	ADP
gujaf-179	20	7	accounting	accounting	PROPN
gujaf-179	20	8	,	,	PUNCT
gujaf-179	20	9	nasarawa	nasarawa	PROPN
gujaf-179	20	10	state	state	PROPN
gujaf-179	20	11	university	university	PROPN
gujaf-179	20	12	,	,	PUNCT
gujaf-179	20	13	keffi	keffi	PROPN
gujaf-179	20	14	,	,	PUNCT
gujaf-179	20	15	nasarawa	nasarawa	PROPN
gujaf-179	20	16	state	state	PROPN
gujaf-179	20	17	.	.	PUNCT
gujaf-179	21	1	prof	prof	PROPN
gujaf-179	21	2	.	.	PUNCT
gujaf-179	22	1	muhammad	muhammad	PROPN
gujaf-179	22	2	junaidu	junaidu	PROPN
gujaf-179	22	3	kurawa	kurawa	PROPN
gujaf-179	22	4	department	department	PROPN
gujaf-179	22	5	of	of	ADP
gujaf-179	22	6	accounting	accounting	PROPN
gujaf-179	22	7	,	,	PUNCT
gujaf-179	22	8	bayero	bayero	PROPN
gujaf-179	22	9	university	university	PROPN
gujaf-179	22	10	kano	kano	PROPN
gujaf-179	22	11	,	,	PUNCT
gujaf-179	22	12	kano	kano	PROPN
gujaf-179	22	13	state	state	PROPN
gujaf-179	22	14	.	.	PUNCT
gujaf-179	23	1	prof	prof	PROPN
gujaf-179	23	2	.	.	PUNCT
gujaf-179	24	1	muhammad	muhammad	PROPN
gujaf-179	24	2	habibu	habibu	ADJ
gujaf-179	24	3	sabari	sabari	PROPN
gujaf-179	24	4	department	department	PROPN
gujaf-179	24	5	of	of	ADP
gujaf-179	24	6	accounting	accounting	NOUN
gujaf-179	24	7	,	,	PUNCT
gujaf-179	24	8	ahmadu	ahmadu	PROPN
gujaf-179	24	9	bello	bello	PROPN
gujaf-179	24	10	university	university	PROPN
gujaf-179	24	11	,	,	PUNCT
gujaf-179	24	12	zaria	zaria	PROPN
gujaf-179	24	13	.	.	PUNCT
gujaf-179	24	14	prof	prof	PROPN
gujaf-179	24	15	.	.	PUNCT
gujaf-179	25	1	okpanachi	okpanachi	PROPN
gujaf-179	25	2	joshua	joshua	PROPN
gujaf-179	25	3	department	department	PROPN
gujaf-179	25	4	of	of	ADP
gujaf-179	25	5	accounting	accounting	NOUN
gujaf-179	25	6	and	and	CCONJ
gujaf-179	25	7	management	management	NOUN
gujaf-179	25	8	,	,	PUNCT
gujaf-179	25	9	nigerian	nigerian	ADJ
gujaf-179	25	10	defence	defence	PROPN
gujaf-179	25	11	academy	academy	PROPN
gujaf-179	25	12	,	,	PUNCT
gujaf-179	25	13	kaduna	kaduna	PROPN
gujaf-179	25	14	.	.	PROPN
gujaf-179	25	15	prof	prof	PROPN
gujaf-179	25	16	.	.	PUNCT
gujaf-179	26	1	hassan	hassan	PROPN
gujaf-179	26	2	ibrahim	ibrahim	PROPN
gujaf-179	26	3	department	department	PROPN
gujaf-179	26	4	of	of	ADP
gujaf-179	26	5	accounting	accounting	PROPN
gujaf-179	26	6	,	,	PUNCT
gujaf-179	26	7	ibb	ibb	NOUN
gujaf-179	26	8	university	university	NOUN
gujaf-179	26	9	,	,	PUNCT
gujaf-179	26	10	lapai	lapai	NOUN
gujaf-179	26	11	,	,	PUNCT
gujaf-179	26	12	niger	niger	NOUN
gujaf-179	26	13	state	state	NOUN
gujaf-179	26	14	.	.	PUNCT
gujaf-179	27	1	prof	prof	PROPN
gujaf-179	27	2	.	.	PUNCT
gujaf-179	28	1	ifeoma	ifeoma	PROPN
gujaf-179	28	2	mary	mary	PROPN
gujaf-179	28	3	okwo	okwo	PROPN
gujaf-179	28	4	department	department	PROPN
gujaf-179	28	5	of	of	ADP
gujaf-179	28	6	accounting	accounting	PROPN
gujaf-179	28	7	,	,	PUNCT
gujaf-179	28	8	enugu	enugu	PROPN
gujaf-179	28	9	state	state	PROPN
gujaf-179	28	10	university	university	PROPN
gujaf-179	28	11	of	of	ADP
gujaf-179	28	12	science	science	NOUN
gujaf-179	28	13	and	and	CCONJ
gujaf-179	28	14	technology	technology	NOUN
gujaf-179	28	15	,	,	PUNCT
gujaf-179	28	16	enugu	enugu	PROPN
gujaf-179	28	17	state	state	PROPN
gujaf-179	28	18	.	.	PUNCT
gujaf-179	29	1	prof	prof	PROPN
gujaf-179	29	2	.	.	PUNCT
gujaf-179	30	1	muhammad	muhammad	PROPN
gujaf-179	30	2	aminu	aminu	PROPN
gujaf-179	30	3	isa	isa	PROPN
gujaf-179	30	4	department	department	PROPN
gujaf-179	30	5	of	of	ADP
gujaf-179	30	6	accounting	accounting	PROPN
gujaf-179	30	7	,	,	PUNCT
gujaf-179	30	8	bayero	bayero	PROPN
gujaf-179	30	9	university	university	PROPN
gujaf-179	30	10	,	,	PUNCT
gujaf-179	30	11	kano	kano	PROPN
gujaf-179	30	12	,	,	PUNCT
gujaf-179	30	13	kano	kano	PROPN
gujaf-179	30	14	state	state	PROPN
gujaf-179	30	15	.	.	PUNCT
gujaf-179	31	1	prof	prof	PROPN
gujaf-179	31	2	.	.	PUNCT
gujaf-179	32	1	ahmadu	ahmadu	PROPN
gujaf-179	32	2	bello	bello	PROPN
gujaf-179	32	3	department	department	PROPN
gujaf-179	32	4	of	of	ADP
gujaf-179	32	5	accounting	accounting	NOUN
gujaf-179	32	6	,	,	PUNCT
gujaf-179	32	7	ahmadu	ahmadu	PROPN
gujaf-179	32	8	bello	bello	PROPN
gujaf-179	32	9	university	university	PROPN
gujaf-179	32	10	,	,	PUNCT
gujaf-179	32	11	zaria	zaria	PROPN
gujaf-179	32	12	.	.	PUNCT
gujaf-179	33	1	prof	prof	PROPN
gujaf-179	33	2	.	.	PUNCT
gujaf-179	34	1	musa	musa	PROPN
gujaf-179	34	2	yelwa	yelwa	PROPN
gujaf-179	34	3	abubakar	abubakar	PROPN
gujaf-179	34	4	department	department	PROPN
gujaf-179	34	5	of	of	ADP
gujaf-179	34	6	accounting	accounting	PROPN
gujaf-179	34	7	,	,	PUNCT
gujaf-179	34	8	usmanu	usmanu	PROPN
gujaf-179	34	9	danfodiyo	danfodiyo	PROPN
gujaf-179	34	10	university	university	PROPN
gujaf-179	34	11	,	,	PUNCT
gujaf-179	34	12	sokoto	sokoto	PROPN
gujaf-179	34	13	state	state	PROPN
gujaf-179	34	14	.	.	PUNCT
gujaf-179	35	1	prof	prof	PROPN
gujaf-179	35	2	.	.	PUNCT
gujaf-179	36	1	salisu	salisu	PROPN
gujaf-179	36	2	abubakar	abubakar	PROPN
gujaf-179	36	3	department	department	PROPN
gujaf-179	36	4	of	of	ADP
gujaf-179	36	5	accounting	accounting	NOUN
gujaf-179	36	6	,	,	PUNCT
gujaf-179	36	7	ahmadu	ahmadu	PROPN
gujaf-179	36	8	bello	bello	PROPN
gujaf-179	36	9	university	university	PROPN
gujaf-179	36	10	zaria	zaria	PROPN
gujaf-179	36	11	,	,	PUNCT
gujaf-179	36	12	kaduna	kaduna	PROPN
gujaf-179	36	13	state	state	PROPN
gujaf-179	36	14	.	.	PUNCT
gujaf-179	37	1	dr	dr	PROPN
gujaf-179	37	2	.	.	PROPN
gujaf-179	37	3	isaq	isaq	PROPN
gujaf-179	37	4	alhaji	alhaji	PROPN
gujaf-179	37	5	samaila	samaila	PROPN
gujaf-179	37	6	department	department	PROPN
gujaf-179	37	7	of	of	ADP
gujaf-179	37	8	accounting	accounting	PROPN
gujaf-179	37	9	,	,	PUNCT
gujaf-179	37	10	bayero	bayero	PROPN
gujaf-179	37	11	university	university	NOUN
gujaf-179	37	12	,	,	PUNCT
gujaf-179	37	13	kano	kano	PROPN
gujaf-179	37	14	state	state	PROPN
gujaf-179	37	15	.	.	PUNCT
gujaf-179	38	1	prof	prof	PROPN
gujaf-179	38	2	.	.	PUNCT
gujaf-179	39	1	fatima	fatima	PROPN
gujaf-179	39	2	alfa	alfa	PROPN
gujaf-179	39	3	department	department	PROPN
gujaf-179	39	4	of	of	ADP
gujaf-179	39	5	accounting	accounting	PROPN
gujaf-179	39	6	,	,	PUNCT
gujaf-179	39	7	university	university	NOUN
gujaf-179	39	8	of	of	ADP
gujaf-179	39	9	maiduguri	maiduguri	PROPN
gujaf-179	39	10	,	,	PUNCT
gujaf-179	39	11	borno	borno	PROPN
gujaf-179	39	12	state	state	PROPN
gujaf-179	39	13	.	.	PUNCT
gujaf-179	40	1	gusau	gusau	PROPN
gujaf-179	40	2	journal	journal	PROPN
gujaf-179	40	3	of	of	ADP
gujaf-179	40	4	accounting	accounting	NOUN
gujaf-179	40	5	and	and	CCONJ
gujaf-179	40	6	finance	finance	NOUN
gujaf-179	40	7	,	,	PUNCT
gujaf-179	40	8	vol	vol	NOUN
gujaf-179	40	9	.	.	PROPN
gujaf-179	40	10	3	3	NUM
gujaf-179	40	11	,	,	PUNCT
gujaf-179	40	12	issue	issue	NOUN
gujaf-179	40	13	3	3	NUM
gujaf-179	40	14	,	,	PUNCT
gujaf-179	40	15	october	october	PROPN
gujaf-179	40	16	,	,	PUNCT
gujaf-179	40	17	2022	2022	NUM
gujaf-179	40	18	v	v	ADP
gujaf-179	40	19	dr	dr	PROPN
gujaf-179	40	20	.	.	PROPN
gujaf-179	40	21	sunusi	sunusi	PROPN
gujaf-179	40	22	sa'ad	sa'ad	PROPN
gujaf-179	40	23	ahmad	ahmad	PROPN
gujaf-179	40	24	department	department	PROPN
gujaf-179	40	25	of	of	ADP
gujaf-179	40	26	accounting	accounting	PROPN
gujaf-179	40	27	,	,	PUNCT
gujaf-179	40	28	federal	federal	ADJ
gujaf-179	40	29	university	university	NOUN
gujaf-179	40	30	dutse	dutse	NOUN
gujaf-179	40	31	,	,	PUNCT
gujaf-179	40	32	jigawa	jigawa	PROPN
gujaf-179	40	33	state	state	PROPN
gujaf-179	40	34	.	.	PUNCT
gujaf-179	41	1	dr	dr	PROPN
gujaf-179	41	2	.	.	PROPN
gujaf-179	41	3	nasiru	nasiru	PROPN
gujaf-179	41	4	a.	a.	PROPN
gujaf-179	41	5	ka’oje	ka’oje	PROPN
gujaf-179	41	6	department	department	PROPN
gujaf-179	41	7	of	of	ADP
gujaf-179	41	8	accounting	accounting	PROPN
gujaf-179	41	9	,	,	PUNCT
gujaf-179	41	10	usmanu	usmanu	PROPN
gujaf-179	41	11	danfodiyo	danfodiyo	PROPN
gujaf-179	41	12	university	university	PROPN
gujaf-179	41	13	sokoto	sokoto	PROPN
gujaf-179	41	14	state	state	PROPN
gujaf-179	41	15	.	.	PUNCT
gujaf-179	42	1	dr	dr	PROPN
gujaf-179	42	2	.	.	PROPN
gujaf-179	42	3	aminu	aminu	PROPN
gujaf-179	42	4	abdullahi	abdullahi	PROPN
gujaf-179	42	5	department	department	PROPN
gujaf-179	42	6	of	of	ADP
gujaf-179	42	7	accounting	accounting	PROPN
gujaf-179	42	8	,	,	PUNCT
gujaf-179	42	9	usmanu	usmanu	PROPN
gujaf-179	42	10	danfodiyo	danfodiyo	PROPN
gujaf-179	42	11	university	university	PROPN
gujaf-179	42	12	sokoto	sokoto	PROPN
gujaf-179	42	13	,	,	PUNCT
gujaf-179	42	14	state	state	PROPN
gujaf-179	42	15	.	.	PUNCT
gujaf-179	43	1	dr	dr	PROPN
gujaf-179	43	2	.	.	PROPN
gujaf-179	43	3	onipe	onipe	PROPN
gujaf-179	43	4	adebenege	adebenege	PROPN
gujaf-179	43	5	yahaya	yahaya	PROPN
gujaf-179	43	6	department	department	PROPN
gujaf-179	43	7	of	of	ADP
gujaf-179	43	8	accounting	accounting	PROPN
gujaf-179	43	9	,	,	PUNCT
gujaf-179	43	10	nigerian	nigerian	ADJ
gujaf-179	43	11	defence	defence	PROPN
gujaf-179	43	12	academy	academy	PROPN
gujaf-179	43	13	,	,	PUNCT
gujaf-179	43	14	kaduna	kaduna	PROPN
gujaf-179	43	15	state	state	PROPN
gujaf-179	43	16	.	.	PUNCT
gujaf-179	44	1	dr	dr	PROPN
gujaf-179	44	2	.	.	PROPN
gujaf-179	44	3	saidu	saidu	PROPN
gujaf-179	44	4	adamu	adamu	PROPN
gujaf-179	44	5	department	department	PROPN
gujaf-179	44	6	of	of	ADP
gujaf-179	44	7	accounting	accounting	PROPN
gujaf-179	44	8	,	,	PUNCT
gujaf-179	44	9	federal	federal	ADJ
gujaf-179	44	10	university	university	PROPN
gujaf-179	44	11	of	of	ADP
gujaf-179	44	12	kashere	kashere	PROPN
gujaf-179	44	13	,	,	PUNCT
gujaf-179	44	14	gombe	gombe	ADJ
gujaf-179	44	15	state	state	NOUN
gujaf-179	44	16	.	.	PUNCT
gujaf-179	45	1	dr	dr	PROPN
gujaf-179	45	2	.	.	PROPN
gujaf-179	45	3	nasiru	nasiru	PROPN
gujaf-179	45	4	yunusa	yunusa	PROPN
gujaf-179	45	5	department	department	PROPN
gujaf-179	45	6	of	of	ADP
gujaf-179	45	7	accounting	accounting	NOUN
gujaf-179	45	8	,	,	PUNCT
gujaf-179	45	9	ahmadu	ahmadu	PROPN
gujaf-179	45	10	bello	bello	PROPN
gujaf-179	45	11	university	university	PROPN
gujaf-179	45	12	zaria	zaria	PROPN
gujaf-179	45	13	.	.	PUNCT
gujaf-179	46	1	dr	dr	PROPN
gujaf-179	46	2	.	.	PROPN
gujaf-179	46	3	aisha	aisha	PROPN
gujaf-179	46	4	nuhu	nuhu	PROPN
gujaf-179	46	5	muhammad	muhammad	PROPN
gujaf-179	46	6	department	department	PROPN
gujaf-179	46	7	of	of	ADP
gujaf-179	46	8	accounting	accounting	PROPN
gujaf-179	46	9	,	,	PUNCT
gujaf-179	46	10	ahmadu	ahmadu	PROPN
gujaf-179	46	11	bello	bello	PROPN
gujaf-179	46	12	university	university	PROPN
gujaf-179	46	13	zaria	zaria	PROPN
gujaf-179	46	14	.	.	PUNCT
gujaf-179	47	1	dr	dr	PROPN
gujaf-179	47	2	.	.	PROPN
gujaf-179	47	3	lawal	lawal	PROPN
gujaf-179	47	4	muhammad	muhammad	PROPN
gujaf-179	47	5	department	department	PROPN
gujaf-179	47	6	of	of	ADP
gujaf-179	47	7	accounting	accounting	PROPN
gujaf-179	47	8	,	,	PUNCT
gujaf-179	47	9	ahmadu	ahmadu	PROPN
gujaf-179	47	10	bello	bello	PROPN
gujaf-179	47	11	university	university	PROPN
gujaf-179	47	12	zaria	zaria	PROPN
gujaf-179	47	13	.	.	PUNCT
gujaf-179	48	1	dr	dr	PROPN
gujaf-179	48	2	.	.	PROPN
gujaf-179	48	3	farouk	farouk	PROPN
gujaf-179	48	4	adeiza	adeiza	PROPN
gujaf-179	48	5	school	school	PROPN
gujaf-179	48	6	of	of	ADP
gujaf-179	48	7	business	business	NOUN
gujaf-179	48	8	and	and	CCONJ
gujaf-179	48	9	entrepreneurship	entrepreneurship	NOUN
gujaf-179	48	10	,	,	PUNCT
gujaf-179	48	11	american	american	PROPN
gujaf-179	48	12	university	university	PROPN
gujaf-179	48	13	of	of	ADP
gujaf-179	48	14	nigeria	nigeria	PROPN
gujaf-179	48	15	,	,	PUNCT
gujaf-179	48	16	yola	yola	PROPN
gujaf-179	48	17	.	.	PUNCT
gujaf-179	49	1	dr	dr	PROPN
gujaf-179	49	2	.	.	PROPN
gujaf-179	49	3	bashir	bashir	PROPN
gujaf-179	49	4	umar	umar	PROPN
gujaf-179	49	5	farouk	farouk	PROPN
gujaf-179	49	6	department	department	PROPN
gujaf-179	49	7	of	of	ADP
gujaf-179	49	8	economics	economic	NOUN
gujaf-179	49	9	,	,	PUNCT
gujaf-179	49	10	federal	federal	ADJ
gujaf-179	49	11	university	university	NOUN
gujaf-179	49	12	gusau	gusau	PROPN
gujaf-179	49	13	,	,	PUNCT
gujaf-179	49	14	zamfara	zamfara	PROPN
gujaf-179	49	15	state	state	PROPN
gujaf-179	49	16	.	.	PUNCT
gujaf-179	50	1	dr	dr	PROPN
gujaf-179	50	2	emmanuel	emmanuel	PROPN
gujaf-179	50	3	omokhuale	omokhuale	PROPN
gujaf-179	50	4	department	department	PROPN
gujaf-179	50	5	of	of	ADP
gujaf-179	50	6	mathematics	mathematics	PROPN
gujaf-179	50	7	,	,	PUNCT
gujaf-179	50	8	federal	federal	ADJ
gujaf-179	50	9	university	university	NOUN
gujaf-179	50	10	gusau	gusau	NOUN
gujaf-179	50	11	,	,	PUNCT
gujaf-179	50	12	zamfara	zamfara	PROPN
gujaf-179	50	13	.	.	PUNCT
gujaf-179	51	1	state	state	PROPN
gujaf-179	51	2	gusau	gusau	PROPN
gujaf-179	51	3	journal	journal	PROPN
gujaf-179	51	4	of	of	ADP
gujaf-179	51	5	accounting	accounting	NOUN
gujaf-179	51	6	and	and	CCONJ
gujaf-179	51	7	finance	finance	NOUN
gujaf-179	51	8	,	,	PUNCT
gujaf-179	51	9	vol	vol	NOUN
gujaf-179	51	10	.	.	PROPN
gujaf-179	51	11	3	3	NUM
gujaf-179	51	12	,	,	PUNCT
gujaf-179	51	13	issue	issue	NOUN
gujaf-179	51	14	3	3	NUM
gujaf-179	51	15	,	,	PUNCT
gujaf-179	51	16	october	october	PROPN
gujaf-179	51	17	,	,	PUNCT
gujaf-179	51	18	2022	2022	NUM
gujaf-179	51	19	vi	vi	PROPN
gujaf-179	51	20	advisory	advisory	NOUN
gujaf-179	51	21	board	board	NOUN
gujaf-179	51	22	members	member	NOUN
gujaf-179	51	23	prof	prof	PROPN
gujaf-179	51	24	.	.	PUNCT
gujaf-179	52	1	kabiru	kabiru	PROPN
gujaf-179	52	2	isah	isah	PROPN
gujaf-179	52	3	dandago	dandago	PROPN
gujaf-179	52	4	,	,	PUNCT
gujaf-179	52	5	bayero	bayero	PROPN
gujaf-179	52	6	university	university	PROPN
gujaf-179	52	7	kano	kano	PROPN
gujaf-179	52	8	,	,	PUNCT
gujaf-179	52	9	kano	kano	PROPN
gujaf-179	52	10	state	state	PROPN
gujaf-179	52	11	.	.	PUNCT
gujaf-179	53	1	prof	prof	PROPN
gujaf-179	53	2	a	a	DET
gujaf-179	53	3	m	m	NOUN
gujaf-179	53	4	bashir	bashir	NOUN
gujaf-179	53	5	,	,	PUNCT
gujaf-179	53	6	usmanu	usmanu	PROPN
gujaf-179	53	7	danfodiyo	danfodiyo	PROPN
gujaf-179	53	8	university	university	PROPN
gujaf-179	53	9	sokoto	sokoto	PROPN
gujaf-179	53	10	,	,	PUNCT
gujaf-179	53	11	sokoto	sokoto	PROPN
gujaf-179	53	12	state	state	PROPN
gujaf-179	53	13	.	.	PUNCT
gujaf-179	54	1	prof	prof	PROPN
gujaf-179	54	2	.	.	PUNCT
gujaf-179	55	1	muhammad	muhammad	PROPN
gujaf-179	55	2	tanko	tanko	PROPN
gujaf-179	55	3	,	,	PUNCT
gujaf-179	55	4	kaduna	kaduna	PROPN
gujaf-179	55	5	state	state	PROPN
gujaf-179	55	6	university	university	PROPN
gujaf-179	55	7	,	,	PUNCT
gujaf-179	55	8	kaduna	kaduna	PROPN
gujaf-179	55	9	.	.	PROPN
gujaf-179	55	10	prof	prof	PROPN
gujaf-179	55	11	.	.	PUNCT
gujaf-179	55	12	bayero	bayero	PROPN
gujaf-179	56	1	a	a	DET
gujaf-179	56	2	m	m	NOUN
gujaf-179	56	3	sabir	sabir	NOUN
gujaf-179	56	4	,	,	PUNCT
gujaf-179	56	5	usmanu	usmanu	PROPN
gujaf-179	56	6	danfodiyo	danfodiyo	PROPN
gujaf-179	56	7	university	university	PROPN
gujaf-179	56	8	sokoto	sokoto	PROPN
gujaf-179	56	9	,	,	PUNCT
gujaf-179	56	10	sokoto	sokoto	PROPN
gujaf-179	56	11	state	state	PROPN
gujaf-179	56	12	.	.	PUNCT
gujaf-179	57	1	prof	prof	PROPN
gujaf-179	57	2	.	.	PUNCT
gujaf-179	58	1	aliyu	aliyu	PROPN
gujaf-179	58	2	sulaiman	sulaiman	PROPN
gujaf-179	58	3	kantudu	kantudu	PROPN
gujaf-179	58	4	,	,	PUNCT
gujaf-179	58	5	bayero	bayero	PROPN
gujaf-179	58	6	university	university	PROPN
gujaf-179	58	7	kano	kano	PROPN
gujaf-179	58	8	,	,	PUNCT
gujaf-179	58	9	kano	kano	PROPN
gujaf-179	58	10	state	state	PROPN
gujaf-179	58	11	.	.	PUNCT
gujaf-179	59	1	editorial	editorial	PROPN
gujaf-179	59	2	secretary	secretary	PROPN
gujaf-179	59	3	usman	usman	PROPN
gujaf-179	59	4	muhammad	muhammad	PROPN
gujaf-179	59	5	adam	adam	PROPN
gujaf-179	59	6	department	department	PROPN
gujaf-179	59	7	of	of	ADP
gujaf-179	59	8	accounting	accounting	NOUN
gujaf-179	59	9	and	and	CCONJ
gujaf-179	59	10	finance	finance	NOUN
gujaf-179	59	11	,	,	PUNCT
gujaf-179	59	12	federal	federal	ADJ
gujaf-179	59	13	university	university	NOUN
gujaf-179	59	14	gusau	gusau	PROPN
gujaf-179	59	15	,	,	PUNCT
gujaf-179	59	16	zamfara	zamfara	PROPN
gujaf-179	59	17	state	state	PROPN
gujaf-179	59	18	.	.	PUNCT
gujaf-179	60	1	gusau	gusau	PROPN
gujaf-179	60	2	journal	journal	PROPN
gujaf-179	60	3	of	of	ADP
gujaf-179	60	4	accounting	accounting	NOUN
gujaf-179	60	5	and	and	CCONJ
gujaf-179	60	6	finance	finance	NOUN
gujaf-179	60	7	,	,	PUNCT
gujaf-179	60	8	vol	vol	NOUN
gujaf-179	60	9	.	.	PROPN
gujaf-179	60	10	3	3	NUM
gujaf-179	60	11	,	,	PUNCT
gujaf-179	60	12	issue	issue	NOUN
gujaf-179	60	13	3	3	NUM
gujaf-179	60	14	,	,	PUNCT
gujaf-179	60	15	october	october	PROPN
gujaf-179	60	16	,	,	PUNCT
gujaf-179	60	17	2022	2022	NUM
gujaf-179	60	18	vii	vii	PROPN
gujaf-179	60	19	call	call	NOUN
gujaf-179	60	20	for	for	ADP
gujaf-179	60	21	papers	paper	NOUN
gujaf-179	60	22	the	the	DET
gujaf-179	60	23	editorial	editorial	ADJ
gujaf-179	60	24	board	board	NOUN
gujaf-179	60	25	of	of	ADP
gujaf-179	60	26	gusau	gusau	PROPN
gujaf-179	60	27	journal	journal	PROPN
gujaf-179	60	28	of	of	ADP
gujaf-179	60	29	accounting	accounting	NOUN
gujaf-179	60	30	and	and	CCONJ
gujaf-179	60	31	finance	finance	NOUN
gujaf-179	60	32	(	(	PUNCT
gujaf-179	60	33	gujaf	gujaf	NOUN
gujaf-179	60	34	)	)	PUNCT
gujaf-179	60	35	is	be	AUX
gujaf-179	60	36	hereby	hereby	ADV
gujaf-179	60	37	inviting	invite	VERB
gujaf-179	60	38	authors	author	NOUN
gujaf-179	60	39	to	to	PART
gujaf-179	60	40	submit	submit	VERB
gujaf-179	60	41	their	their	PRON
gujaf-179	60	42	unpublished	unpublished	ADJ
gujaf-179	60	43	manuscript	manuscript	NOUN
gujaf-179	60	44	for	for	ADP
gujaf-179	60	45	publication	publication	NOUN
gujaf-179	60	46	.	.	PUNCT
gujaf-179	61	1	the	the	DET
gujaf-179	61	2	journal	journal	NOUN
gujaf-179	61	3	is	be	AUX
gujaf-179	61	4	published	publish	VERB
gujaf-179	61	5	in	in	ADP
gujaf-179	61	6	two	two	NUM
gujaf-179	61	7	issues	issue	NOUN
gujaf-179	61	8	of	of	ADP
gujaf-179	61	9	april	april	PROPN
gujaf-179	61	10	and	and	CCONJ
gujaf-179	61	11	october	october	PROPN
gujaf-179	61	12	annually	annually	ADV
gujaf-179	61	13	.	.	PUNCT
gujaf-179	62	1	gujaf	gujaf	NOUN
gujaf-179	62	2	is	be	AUX
gujaf-179	62	3	a	a	DET
gujaf-179	62	4	double	double	ADJ
gujaf-179	62	5	-	-	PUNCT
gujaf-179	62	6	blind	blind	ADJ
gujaf-179	62	7	peer	peer	NOUN
gujaf-179	62	8	reviewed	review	VERB
gujaf-179	62	9	journal	journal	NOUN
gujaf-179	62	10	published	publish	VERB
gujaf-179	62	11	by	by	ADP
gujaf-179	62	12	the	the	DET
gujaf-179	62	13	department	department	NOUN
gujaf-179	62	14	of	of	ADP
gujaf-179	62	15	accounting	accounting	NOUN
gujaf-179	62	16	and	and	CCONJ
gujaf-179	62	17	finance	finance	NOUN
gujaf-179	62	18	,	,	PUNCT
gujaf-179	62	19	faculty	faculty	NOUN
gujaf-179	62	20	of	of	ADP
gujaf-179	62	21	management	management	NOUN
gujaf-179	62	22	and	and	CCONJ
gujaf-179	62	23	social	social	ADJ
gujaf-179	62	24	sciences	science	NOUN
gujaf-179	62	25	,	,	PUNCT
gujaf-179	62	26	federal	federal	ADJ
gujaf-179	62	27	university	university	NOUN
gujaf-179	62	28	gusau	gusau	NOUN
gujaf-179	62	29	,	,	PUNCT
gujaf-179	62	30	zamfara	zamfara	PROPN
gujaf-179	62	31	state	state	PROPN
gujaf-179	62	32	nigeria	nigeria	PROPN
gujaf-179	62	33	the	the	DET
gujaf-179	62	34	journal	journal	PROPN
gujaf-179	62	35	accepts	accept	VERB
gujaf-179	62	36	papers	paper	NOUN
gujaf-179	62	37	in	in	ADP
gujaf-179	62	38	all	all	DET
gujaf-179	62	39	areas	area	NOUN
gujaf-179	62	40	of	of	ADP
gujaf-179	62	41	accounting	accounting	NOUN
gujaf-179	62	42	and	and	CCONJ
gujaf-179	62	43	finance	finance	NOUN
gujaf-179	62	44	for	for	ADP
gujaf-179	62	45	publication	publication	NOUN
gujaf-179	62	46	which	which	PRON
gujaf-179	62	47	include	include	VERB
gujaf-179	62	48	:	:	PUNCT
gujaf-179	62	49	accounting	accounting	NOUN
gujaf-179	62	50	standards	standard	NOUN
gujaf-179	62	51	,	,	PUNCT
gujaf-179	62	52	accounting	account	VERB
gujaf-179	62	53	information	information	NOUN
gujaf-179	62	54	system	system	NOUN
gujaf-179	62	55	,	,	PUNCT
gujaf-179	62	56	financial	financial	ADJ
gujaf-179	62	57	reporting	reporting	NOUN
gujaf-179	62	58	,	,	PUNCT
gujaf-179	62	59	earnings	earning	NOUN
gujaf-179	62	60	management	management	NOUN
gujaf-179	62	61	,	,	PUNCT
gujaf-179	62	62	,	,	PUNCT
gujaf-179	62	63	auditing	auditing	NOUN
gujaf-179	62	64	and	and	CCONJ
gujaf-179	62	65	investigation	investigation	NOUN
gujaf-179	62	66	,	,	PUNCT
gujaf-179	62	67	auditing	auditing	NOUN
gujaf-179	62	68	and	and	CCONJ
gujaf-179	62	69	standards	standard	NOUN
gujaf-179	62	70	,	,	PUNCT
gujaf-179	62	71	public	public	ADJ
gujaf-179	62	72	sector	sector	NOUN
gujaf-179	62	73	accounting	accounting	NOUN
gujaf-179	62	74	and	and	CCONJ
gujaf-179	62	75	auditing	auditing	NOUN
gujaf-179	62	76	,	,	PUNCT
gujaf-179	62	77	taxation	taxation	NOUN
gujaf-179	62	78	and	and	CCONJ
gujaf-179	62	79	revenue	revenue	NOUN
gujaf-179	62	80	administration	administration	NOUN
gujaf-179	62	81	,	,	PUNCT
gujaf-179	62	82	corporate	corporate	ADJ
gujaf-179	62	83	governance	governance	NOUN
gujaf-179	62	84	issues	issue	NOUN
gujaf-179	62	85	,	,	PUNCT
gujaf-179	62	86	corporate	corporate	ADJ
gujaf-179	62	87	social	social	ADJ
gujaf-179	62	88	responsibility	responsibility	NOUN
gujaf-179	62	89	,	,	PUNCT
gujaf-179	62	90	sustainability	sustainability	NOUN
gujaf-179	62	91	and	and	CCONJ
gujaf-179	62	92	environmental	environmental	ADJ
gujaf-179	62	93	reporting	reporting	NOUN
gujaf-179	62	94	issue	issue	NOUN
gujaf-179	62	95	,	,	PUNCT
gujaf-179	62	96	information	information	NOUN
gujaf-179	62	97	and	and	CCONJ
gujaf-179	62	98	communication	communication	NOUN
gujaf-179	62	99	technology	technology	NOUN
gujaf-179	62	100	issues	issue	NOUN
gujaf-179	62	101	,	,	PUNCT
gujaf-179	62	102	bankruptcy	bankruptcy	NOUN
gujaf-179	62	103	prediction	prediction	NOUN
gujaf-179	62	104	,	,	PUNCT
gujaf-179	62	105	corporate	corporate	ADJ
gujaf-179	62	106	finance	finance	NOUN
gujaf-179	62	107	,	,	PUNCT
gujaf-179	62	108	personal	personal	ADJ
gujaf-179	62	109	finance	finance	NOUN
gujaf-179	62	110	,	,	PUNCT
gujaf-179	62	111	merger	merger	NOUN
gujaf-179	62	112	and	and	CCONJ
gujaf-179	62	113	acquisitions	acquisition	NOUN
gujaf-179	62	114	,	,	PUNCT
gujaf-179	62	115	capital	capital	NOUN
gujaf-179	62	116	structure	structure	NOUN
gujaf-179	62	117	,	,	PUNCT
gujaf-179	62	118	working	work	VERB
gujaf-179	62	119	capital	capital	NOUN
gujaf-179	62	120	management	management	NOUN
gujaf-179	62	121	,	,	PUNCT
gujaf-179	62	122	enterprises	enterprise	NOUN
gujaf-179	62	123	risk	risk	NOUN
gujaf-179	62	124	management	management	NOUN
gujaf-179	62	125	,	,	PUNCT
gujaf-179	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-179	62	127	,	,	PUNCT
gujaf-179	62	128	international	international	ADJ
gujaf-179	62	129	business	business	NOUN
gujaf-179	62	130	accounting	accounting	NOUN
gujaf-179	62	131	and	and	CCONJ
gujaf-179	62	132	finance	finance	NOUN
gujaf-179	62	133	,	,	PUNCT
gujaf-179	62	134	banking	banking	NOUN
gujaf-179	62	135	crises	crisis	NOUN
gujaf-179	62	136	,	,	PUNCT
gujaf-179	62	137	bank	bank	NOUN
gujaf-179	62	138	’s	’s	PART
gujaf-179	62	139	profitability	profitability	NOUN
gujaf-179	62	140	,	,	PUNCT
gujaf-179	62	141	risk	risk	NOUN
gujaf-179	62	142	and	and	CCONJ
gujaf-179	62	143	insurance	insurance	NOUN
gujaf-179	62	144	issue	issue	NOUN
gujaf-179	62	145	,	,	PUNCT
gujaf-179	62	146	islamic	islamic	ADJ
gujaf-179	62	147	finance	finance	NOUN
gujaf-179	62	148	,	,	PUNCT
gujaf-179	62	149	conventional	conventional	ADJ
gujaf-179	62	150	and	and	CCONJ
gujaf-179	62	151	islamic	islamic	ADJ
gujaf-179	62	152	banks	bank	NOUN
gujaf-179	62	153	and	and	CCONJ
gujaf-179	62	154	so	so	ADV
gujaf-179	62	155	forth	forth	ADV
gujaf-179	62	156	.	.	PUNCT
gujaf-179	63	1	guidelines	guideline	NOUN
gujaf-179	63	2	for	for	ADP
gujaf-179	63	3	submission	submission	NOUN
gujaf-179	63	4	and	and	CCONJ
gujaf-179	63	5	manuscript	manuscript	NOUN
gujaf-179	63	6	format	format	VERB
gujaf-179	63	7	the	the	DET
gujaf-179	63	8	submission	submission	NOUN
gujaf-179	63	9	language	language	NOUN
gujaf-179	63	10	is	be	AUX
gujaf-179	63	11	english	english	PROPN
gujaf-179	63	12	and	and	CCONJ
gujaf-179	63	13	must	must	AUX
gujaf-179	63	14	be	be	AUX
gujaf-179	63	15	a	a	DET
gujaf-179	63	16	well	well	ADV
gujaf-179	63	17	-	-	PUNCT
gujaf-179	63	18	researched	research	VERB
gujaf-179	63	19	original	original	ADJ
gujaf-179	63	20	manuscript	manuscript	NOUN
gujaf-179	63	21	that	that	PRON
gujaf-179	63	22	has	have	AUX
gujaf-179	63	23	not	not	PART
gujaf-179	63	24	previously	previously	ADV
gujaf-179	63	25	been	be	AUX
gujaf-179	63	26	submitted	submit	VERB
gujaf-179	63	27	elsewhere	elsewhere	ADV
gujaf-179	63	28	for	for	ADP
gujaf-179	63	29	publication	publication	NOUN
gujaf-179	63	30	.	.	PUNCT
gujaf-179	64	1	the	the	DET
gujaf-179	64	2	paper	paper	NOUN
gujaf-179	64	3	should	should	AUX
gujaf-179	64	4	not	not	PART
gujaf-179	64	5	exceed	exceed	VERB
gujaf-179	64	6	more	more	ADJ
gujaf-179	64	7	than	than	ADP
gujaf-179	64	8	15	15	NUM
gujaf-179	64	9	pages	page	NOUN
gujaf-179	64	10	on	on	ADP
gujaf-179	64	11	a4	a4	NOUN
gujaf-179	64	12	type	type	NOUN
gujaf-179	64	13	paper	paper	NOUN
gujaf-179	64	14	in	in	ADP
gujaf-179	64	15	ms	ms	ADJ
gujaf-179	64	16	-	-	PUNCT
gujaf-179	64	17	word	word	NOUN
gujaf-179	64	18	format	format	NOUN
gujaf-179	64	19	,	,	PUNCT
gujaf-179	64	20	1.5	1.5	NUM
gujaf-179	64	21	-	-	PUNCT
gujaf-179	64	22	line	line	NOUN
gujaf-179	64	23	spacing	spacing	NOUN
gujaf-179	64	24	,	,	PUNCT
gujaf-179	64	25	12	12	NUM
gujaf-179	64	26	font	font	NOUN
gujaf-179	64	27	size	size	NOUN
gujaf-179	64	28	in	in	ADP
gujaf-179	64	29	times	time	NOUN
gujaf-179	64	30	new	new	ADJ
gujaf-179	64	31	roman	roman	NOUN
gujaf-179	64	32	.	.	PUNCT
gujaf-179	65	1	manuscript	manuscript	NOUN
gujaf-179	65	2	should	should	AUX
gujaf-179	65	3	be	be	AUX
gujaf-179	65	4	tested	test	VERB
gujaf-179	65	5	for	for	ADP
gujaf-179	65	6	plagiarism	plagiarism	NOUN
gujaf-179	65	7	before	before	ADP
gujaf-179	65	8	submission	submission	NOUN
gujaf-179	65	9	,	,	PUNCT
gujaf-179	65	10	as	as	SCONJ
gujaf-179	65	11	the	the	DET
gujaf-179	65	12	maximum	maximum	ADJ
gujaf-179	65	13	similarity	similarity	NOUN
gujaf-179	65	14	index	index	NOUN
gujaf-179	65	15	acceptable	acceptable	ADJ
gujaf-179	65	16	by	by	ADP
gujaf-179	65	17	gujaf	gujaf	NOUN
gujaf-179	65	18	is	be	AUX
gujaf-179	65	19	25	25	NUM
gujaf-179	65	20	percent	percent	NOUN
gujaf-179	65	21	.	.	PUNCT
gujaf-179	66	1	furthermore	furthermore	ADV
gujaf-179	66	2	,	,	PUNCT
gujaf-179	66	3	the	the	DET
gujaf-179	66	4	length	length	NOUN
gujaf-179	66	5	of	of	ADP
gujaf-179	66	6	a	a	DET
gujaf-179	66	7	complete	complete	ADJ
gujaf-179	66	8	article	article	NOUN
gujaf-179	66	9	should	should	AUX
gujaf-179	66	10	not	not	PART
gujaf-179	66	11	exceed	exceed	VERB
gujaf-179	66	12	5000	5000	NUM
gujaf-179	66	13	words	word	NOUN
gujaf-179	66	14	including	include	VERB
gujaf-179	66	15	an	an	DET
gujaf-179	66	16	abstract	abstract	NOUN
gujaf-179	66	17	of	of	ADP
gujaf-179	66	18	not	not	PART
gujaf-179	66	19	more	more	ADJ
gujaf-179	66	20	than	than	ADP
gujaf-179	66	21	250	250	NUM
gujaf-179	66	22	words	word	NOUN
gujaf-179	66	23	with	with	ADP
gujaf-179	66	24	a	a	DET
gujaf-179	66	25	minimum	minimum	NOUN
gujaf-179	66	26	of	of	ADP
gujaf-179	66	27	four	four	NUM
gujaf-179	66	28	key	key	ADJ
gujaf-179	66	29	words	word	NOUN
gujaf-179	66	30	immediately	immediately	ADV
gujaf-179	66	31	after	after	ADP
gujaf-179	66	32	the	the	DET
gujaf-179	66	33	abstract	abstract	NOUN
gujaf-179	66	34	.	.	PUNCT
gujaf-179	67	1	all	all	DET
gujaf-179	67	2	references	reference	NOUN
gujaf-179	67	3	including	include	VERB
gujaf-179	67	4	in	in	ADP
gujaf-179	67	5	text	text	NOUN
gujaf-179	67	6	citation	citation	NOUN
gujaf-179	67	7	and	and	CCONJ
gujaf-179	67	8	reference	reference	NOUN
gujaf-179	67	9	list	list	NOUN
gujaf-179	67	10	,	,	PUNCT
gujaf-179	67	11	tables	table	NOUN
gujaf-179	67	12	and	and	CCONJ
gujaf-179	67	13	figures	figure	NOUN
gujaf-179	67	14	should	should	AUX
gujaf-179	67	15	be	be	AUX
gujaf-179	67	16	in	in	ADP
gujaf-179	67	17	line	line	NOUN
gujaf-179	67	18	with	with	ADP
gujaf-179	67	19	apa	apa	PROPN
gujaf-179	67	20	7th	7th	PROPN
gujaf-179	67	21	edition	edition	NOUN
gujaf-179	67	22	publication	publication	NOUN
gujaf-179	67	23	manual	manual	NOUN
gujaf-179	67	24	.	.	PUNCT
gujaf-179	68	1	finally	finally	ADV
gujaf-179	68	2	,	,	PUNCT
gujaf-179	68	3	manuscript	manuscript	NOUN
gujaf-179	68	4	should	should	AUX
gujaf-179	68	5	be	be	AUX
gujaf-179	68	6	send	send	VERB
gujaf-179	68	7	to	to	ADP
gujaf-179	68	8	our	our	PRON
gujaf-179	68	9	email	email	NOUN
gujaf-179	68	10	address	address	NOUN
gujaf-179	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-179	68	12	and	and	CCONJ
gujaf-179	68	13	a	a	DET
gujaf-179	68	14	copy	copy	NOUN
gujaf-179	68	15	to	to	ADP
gujaf-179	68	16	our	our	PRON
gujaf-179	68	17	website	website	NOUN
gujaf-179	68	18	on	on	ADP
gujaf-179	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-179	68	20	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-179	69	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-179	69	2	gusau	gusau	ADJ
gujaf-179	69	3	journal	journal	NOUN
gujaf-179	69	4	of	of	ADP
gujaf-179	69	5	accounting	accounting	NOUN
gujaf-179	69	6	and	and	CCONJ
gujaf-179	69	7	finance	finance	NOUN
gujaf-179	69	8	,	,	PUNCT
gujaf-179	69	9	vol	vol	NOUN
gujaf-179	69	10	.	.	PROPN
gujaf-179	69	11	3	3	NUM
gujaf-179	69	12	,	,	PUNCT
gujaf-179	69	13	issue	issue	NOUN
gujaf-179	69	14	3	3	NUM
gujaf-179	69	15	,	,	PUNCT
gujaf-179	69	16	october	october	PROPN
gujaf-179	69	17	,	,	PUNCT
gujaf-179	69	18	2022	2022	NUM
gujaf-179	69	19	viii	viii	ADJ
gujaf-179	69	20	publication	publication	NOUN
gujaf-179	69	21	procedure	procedure	NOUN
gujaf-179	69	22	after	after	ADP
gujaf-179	69	23	receiving	receive	VERB
gujaf-179	69	24	a	a	DET
gujaf-179	69	25	manuscript	manuscript	NOUN
gujaf-179	69	26	that	that	PRON
gujaf-179	69	27	is	be	AUX
gujaf-179	69	28	within	within	ADP
gujaf-179	69	29	the	the	DET
gujaf-179	69	30	similarity	similarity	NOUN
gujaf-179	69	31	index	index	NOUN
gujaf-179	69	32	threshold	threshold	NOUN
gujaf-179	69	33	,	,	PUNCT
gujaf-179	69	34	a	a	DET
gujaf-179	69	35	confirmation	confirmation	NOUN
gujaf-179	69	36	email	email	NOUN
gujaf-179	69	37	will	will	AUX
gujaf-179	69	38	be	be	AUX
gujaf-179	69	39	send	send	VERB
gujaf-179	69	40	together	together	ADV
gujaf-179	69	41	with	with	ADP
gujaf-179	69	42	a	a	DET
gujaf-179	69	43	request	request	NOUN
gujaf-179	69	44	to	to	PART
gujaf-179	69	45	pay	pay	VERB
gujaf-179	69	46	a	a	DET
gujaf-179	69	47	review	review	NOUN
gujaf-179	69	48	proceeding	proceeding	NOUN
gujaf-179	69	49	fee	fee	NOUN
gujaf-179	69	50	.	.	PUNCT
gujaf-179	70	1	at	at	ADP
gujaf-179	70	2	this	this	DET
gujaf-179	70	3	point	point	NOUN
gujaf-179	70	4	,	,	PUNCT
gujaf-179	70	5	the	the	DET
gujaf-179	70	6	editorial	editorial	ADJ
gujaf-179	70	7	board	board	NOUN
gujaf-179	70	8	will	will	AUX
gujaf-179	70	9	take	take	VERB
gujaf-179	70	10	a	a	DET
gujaf-179	70	11	decision	decision	NOUN
gujaf-179	70	12	on	on	ADP
gujaf-179	70	13	accepting	accept	VERB
gujaf-179	70	14	,	,	PUNCT
gujaf-179	70	15	rejecting	reject	VERB
gujaf-179	70	16	or	or	CCONJ
gujaf-179	70	17	making	make	VERB
gujaf-179	70	18	a	a	DET
gujaf-179	70	19	resubmission	resubmission	NOUN
gujaf-179	70	20	of	of	ADP
gujaf-179	70	21	the	the	DET
gujaf-179	70	22	manuscript	manuscript	NOUN
gujaf-179	70	23	based	base	VERB
gujaf-179	70	24	on	on	ADP
gujaf-179	70	25	the	the	DET
gujaf-179	70	26	outcome	outcome	NOUN
gujaf-179	70	27	of	of	ADP
gujaf-179	70	28	the	the	DET
gujaf-179	70	29	double	double	ADJ
gujaf-179	70	30	-	-	PUNCT
gujaf-179	70	31	blind	blind	ADJ
gujaf-179	70	32	peer	peer	NOUN
gujaf-179	70	33	review	review	NOUN
gujaf-179	70	34	.	.	PUNCT
gujaf-179	71	1	those	those	DET
gujaf-179	71	2	authors	author	NOUN
gujaf-179	71	3	whose	whose	DET
gujaf-179	71	4	manuscript	manuscript	NOUN
gujaf-179	71	5	were	be	AUX
gujaf-179	71	6	accepted	accept	VERB
gujaf-179	71	7	for	for	ADP
gujaf-179	71	8	publication	publication	NOUN
gujaf-179	71	9	will	will	AUX
gujaf-179	71	10	be	be	AUX
gujaf-179	71	11	asked	ask	VERB
gujaf-179	71	12	to	to	PART
gujaf-179	71	13	pay	pay	VERB
gujaf-179	71	14	a	a	DET
gujaf-179	71	15	publication	publication	NOUN
gujaf-179	71	16	fee	fee	NOUN
gujaf-179	71	17	,	,	PUNCT
gujaf-179	71	18	after	after	ADP
gujaf-179	71	19	effecting	effect	VERB
gujaf-179	71	20	all	all	DET
gujaf-179	71	21	suggested	suggest	VERB
gujaf-179	71	22	corrections	correction	NOUN
gujaf-179	71	23	and	and	CCONJ
gujaf-179	71	24	changes	change	NOUN
gujaf-179	71	25	made	make	VERB
gujaf-179	71	26	on	on	ADP
gujaf-179	71	27	the	the	DET
gujaf-179	71	28	manuscript	manuscript	NOUN
gujaf-179	71	29	.	.	PUNCT
gujaf-179	72	1	all	all	DET
gujaf-179	72	2	corrected	correct	VERB
gujaf-179	72	3	papers	paper	NOUN
gujaf-179	72	4	returned	return	VERB
gujaf-179	72	5	within	within	ADP
gujaf-179	72	6	the	the	DET
gujaf-179	72	7	specified	specify	VERB
gujaf-179	72	8	time	time	NOUN
gujaf-179	72	9	frame	frame	NOUN
gujaf-179	72	10	will	will	AUX
gujaf-179	72	11	be	be	AUX
gujaf-179	72	12	published	publish	VERB
gujaf-179	72	13	in	in	ADP
gujaf-179	72	14	that	that	DET
gujaf-179	72	15	issue	issue	NOUN
gujaf-179	72	16	.	.	PUNCT
gujaf-179	73	1	payment	payment	NOUN
gujaf-179	73	2	details	detail	NOUN
gujaf-179	73	3	bank	bank	NOUN
gujaf-179	73	4	:	:	PUNCT
gujaf-179	73	5	fcmb	fcmb	PROPN
gujaf-179	73	6	account	account	PROPN
gujaf-179	73	7	number	number	NOUN
gujaf-179	73	8	:	:	PUNCT
gujaf-179	73	9	7278465011	7278465011	NUM
gujaf-179	73	10	account	account	NOUN
gujaf-179	73	11	name	name	NOUN
gujaf-179	73	12	:	:	PUNCT
gujaf-179	73	13	gusau	gusau	PROPN
gujaf-179	73	14	journal	journal	NOUN
gujaf-179	73	15	of	of	ADP
gujaf-179	73	16	accounting	accounting	NOUN
gujaf-179	73	17	and	and	CCONJ
gujaf-179	73	18	finance	finance	NOUN
gujaf-179	73	19	for	for	ADP
gujaf-179	73	20	inquiry	inquiry	NOUN
gujaf-179	73	21	the	the	DET
gujaf-179	73	22	head	head	NOUN
gujaf-179	73	23	,	,	PUNCT
gujaf-179	73	24	department	department	NOUN
gujaf-179	73	25	of	of	ADP
gujaf-179	73	26	accounting	accounting	NOUN
gujaf-179	73	27	and	and	CCONJ
gujaf-179	73	28	finance	finance	NOUN
gujaf-179	73	29	,	,	PUNCT
gujaf-179	73	30	federal	federal	ADJ
gujaf-179	73	31	university	university	NOUN
gujaf-179	73	32	gusau	gusau	PROPN
gujaf-179	73	33	,	,	PUNCT
gujaf-179	73	34	zamfara	zamfara	PROPN
gujaf-179	73	35	state	state	PROPN
gujaf-179	73	36	.	.	PUNCT
gujaf-179	74	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-179	75	1	+2348069393824	+2348069393824	PRON
gujaf-179	75	2	for	for	ADP
gujaf-179	75	3	more	more	ADJ
gujaf-179	75	4	information	information	NOUN
gujaf-179	75	5	,	,	PUNCT
gujaf-179	75	6	contact	contact	VERB
gujaf-179	75	7	the	the	DET
gujaf-179	75	8	editor	editor	NOUN
gujaf-179	75	9	-	-	PUNCT
gujaf-179	75	10	in	in	ADP
gujaf-179	75	11	-	-	PUNCT
gujaf-179	75	12	chief	chief	NOUN
gujaf-179	75	13	on	on	ADP
gujaf-179	75	14	+2348067766435	+2348067766435	NUM
gujaf-179	75	15	the	the	DET
gujaf-179	75	16	associate	associate	ADJ
gujaf-179	75	17	editor	editor	NOUN
gujaf-179	75	18	on	on	ADP
gujaf-179	75	19	+2348036057525	+2348036057525	NUM
gujaf-179	75	20	or	or	CCONJ
gujaf-179	75	21	visit	visit	VERB
gujaf-179	75	22	our	our	PRON
gujaf-179	75	23	website	website	NOUN
gujaf-179	75	24	on	on	ADP
gujaf-179	75	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-179	75	26	or	or	CCONJ
gujaf-179	75	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-179	75	28	mailto:elfarouk105@gmail.com	mailto:elfarouk105@gmail.com	PROPN
gujaf-179	75	29	mailto:05@gmail.com	mailto:05@gmail.com	X
gujaf-179	76	1	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	VERB
gujaf-179	76	2	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-179	76	3	gusau	gusau	ADJ
gujaf-179	76	4	journal	journal	NOUN
gujaf-179	76	5	of	of	ADP
gujaf-179	76	6	accounting	accounting	NOUN
gujaf-179	76	7	and	and	CCONJ
gujaf-179	76	8	finance	finance	NOUN
gujaf-179	76	9	,	,	PUNCT
gujaf-179	76	10	vol	vol	NOUN
gujaf-179	76	11	.	.	PROPN
gujaf-179	77	1	3	3	NUM
gujaf-179	77	2	,	,	PUNCT
gujaf-179	77	3	issue	issue	NOUN
gujaf-179	77	4	3	3	NUM
gujaf-179	77	5	,	,	PUNCT
gujaf-179	77	6	october	october	PROPN
gujaf-179	77	7	,	,	PUNCT
gujaf-179	77	8	2022	2022	NUM
gujaf-179	77	9	ix	ix	ADP
gujaf-179	77	10	contents	content	NOUN
gujaf-179	77	11	capital	capital	NOUN
gujaf-179	77	12	structure	structure	NOUN
gujaf-179	77	13	and	and	CCONJ
gujaf-179	77	14	firm	firm	ADJ
gujaf-179	77	15	financial	financial	ADJ
gujaf-179	77	16	performance	performance	NOUN
gujaf-179	77	17	of	of	ADP
gujaf-179	77	18	listed	list	VERB
gujaf-179	77	19	deposit	deposit	NOUN
gujaf-179	77	20	money	money	NOUN
gujaf-179	77	21	banks	bank	NOUN
gujaf-179	77	22	in	in	ADP
gujaf-179	77	23	nigeria	nigeria	PROPN
gujaf-179	77	24	:	:	PUNCT
gujaf-179	77	25	moderating	moderate	VERB
gujaf-179	77	26	effect	effect	NOUN
gujaf-179	77	27	of	of	ADP
gujaf-179	77	28	board	board	NOUN
gujaf-179	77	29	financial	financial	ADJ
gujaf-179	77	30	literacy	literacy	NOUN
gujaf-179	77	31	anas	anas	PROPN
gujaf-179	77	32	idris	idris	PROPN
gujaf-179	77	33	abdulwahab	abdulwahab	PROPN
gujaf-179	77	34	,	,	PUNCT
gujaf-179	77	35	hussaini	hussaini	PROPN
gujaf-179	77	36	bala	bala	PROPN
gujaf-179	77	37	ph.d	ph.d	PROPN
gujaf-179	77	38	,	,	PUNCT
gujaf-179	77	39	mansur	mansur	PROPN
gujaf-179	77	40	lubabah	lubabah	PROPN
gujaf-179	77	41	kwambo	kwambo	PROPN
gujaf-179	77	42	ph.d	ph.d	PROPN
gujaf-179	77	43	,	,	PUNCT
gujaf-179	77	44	&	&	CCONJ
gujaf-179	77	45	abubakar	abubakar	PROPN
gujaf-179	77	46	adamu	adamu	PROPN
gujaf-179	77	47	1	1	NUM
gujaf-179	77	48	influence	influence	NOUN
gujaf-179	77	49	of	of	ADP
gujaf-179	77	50	socialization	socialization	NOUN
gujaf-179	77	51	on	on	ADP
gujaf-179	77	52	msme	msme	NOUN
gujaf-179	77	53	compliance	compliance	NOUN
gujaf-179	77	54	by	by	ADP
gujaf-179	77	55	mediating	mediate	VERB
gujaf-179	77	56	understanding	understanding	NOUN
gujaf-179	77	57	and	and	CCONJ
gujaf-179	77	58	moderating	moderate	VERB
gujaf-179	77	59	knowledge	knowledge	NOUN
gujaf-179	77	60	of	of	ADP
gujaf-179	77	61	tax	tax	NOUN
gujaf-179	77	62	visits	visit	NOUN
gujaf-179	77	63	yayuk	yayuk	NOUN
gujaf-179	77	64	ngesti	ngesti	PROPN
gujaf-179	77	65	rahayu	rahayu	VERB
gujaf-179	77	66	17	17	NUM
gujaf-179	77	67	does	do	VERB
gujaf-179	77	68	international	international	ADJ
gujaf-179	77	69	financial	financial	ADJ
gujaf-179	77	70	reporting	reporting	NOUN
gujaf-179	77	71	standard	standard	NOUN
gujaf-179	77	72	narrows	narrow	VERB
gujaf-179	77	73	audit	audit	NOUN
gujaf-179	77	74	expectation	expectation	NOUN
gujaf-179	77	75	gap	gap	NOUN
gujaf-179	77	76	?	?	PUNCT
gujaf-179	78	1	musa	musa	PROPN
gujaf-179	78	2	ibrahim	ibrahim	PROPN
gujaf-179	78	3	dauda	dauda	PROPN
gujaf-179	78	4	,	,	PUNCT
gujaf-179	78	5	ibrahim	ibrahim	PROPN
gujaf-179	78	6	adagye	adagye	PROPN
gujaf-179	78	7	dauda	dauda	PROPN
gujaf-179	78	8	,	,	PUNCT
gujaf-179	78	9	phd	phd	NOUN
gujaf-179	78	10	35	35	NUM
gujaf-179	78	11	sustainability	sustainability	NOUN
gujaf-179	78	12	reporting	reporting	NOUN
gujaf-179	78	13	and	and	CCONJ
gujaf-179	78	14	financial	financial	ADJ
gujaf-179	78	15	performance	performance	NOUN
gujaf-179	78	16	of	of	ADP
gujaf-179	78	17	listed	list	VERB
gujaf-179	78	18	manufacturing	manufacturing	NOUN
gujaf-179	78	19	firms	firm	NOUN
gujaf-179	78	20	in	in	ADP
gujaf-179	78	21	nigeria	nigeria	PROPN
gujaf-179	78	22	aiyesan	aiyesan	PROPN
gujaf-179	78	23	,	,	PUNCT
gujaf-179	78	24	olabode	olabode	PROPN
gujaf-179	78	25	olutola	olutola	PROPN
gujaf-179	78	26	ph.d	ph.d	PROPN
gujaf-179	78	27	49	49	NUM
gujaf-179	78	28	firm	firm	ADJ
gujaf-179	78	29	attributes	attribute	NOUN
gujaf-179	78	30	and	and	CCONJ
gujaf-179	78	31	financial	financial	ADJ
gujaf-179	78	32	reporting	reporting	NOUN
gujaf-179	78	33	timeliness	timeliness	NOUN
gujaf-179	78	34	of	of	ADP
gujaf-179	78	35	listed	list	VERB
gujaf-179	78	36	consumer	consumer	NOUN
gujaf-179	78	37	goods	good	NOUN
gujaf-179	78	38	firms	firm	NOUN
gujaf-179	78	39	in	in	ADP
gujaf-179	78	40	nigeria	nigeria	PROPN
gujaf-179	78	41	akume	akume	PROPN
gujaf-179	78	42	james	james	PROPN
gujaf-179	78	43	terkende	terkende	PROPN
gujaf-179	78	44	,	,	PUNCT
gujaf-179	78	45	dele	dele	PROPN
gujaf-179	78	46	ikese	ikese	VERB
gujaf-179	78	47	karim	karim	PROPN
gujaf-179	78	48	67	67	NUM
gujaf-179	78	49	value	value	NOUN
gujaf-179	78	50	relevance	relevance	NOUN
gujaf-179	78	51	of	of	ADP
gujaf-179	78	52	accounting	accounting	NOUN
gujaf-179	78	53	information	information	NOUN
gujaf-179	78	54	for	for	ADP
gujaf-179	78	55	listed	list	VERB
gujaf-179	78	56	financial	financial	ADJ
gujaf-179	78	57	service	service	NOUN
gujaf-179	78	58	firms	firm	NOUN
gujaf-179	78	59	in	in	ADP
gujaf-179	78	60	nigeria	nigeria	PROPN
gujaf-179	78	61	kassim	kassim	PROPN
gujaf-179	78	62	busari	busari	PROPN
gujaf-179	78	63	,	,	PUNCT
gujaf-179	78	64	ishaya	ishaya	PROPN
gujaf-179	78	65	luka	luka	PROPN
gujaf-179	78	66	chechet	chechet	PROPN
gujaf-179	78	67	ph.d	ph.d	PROPN
gujaf-179	78	68	,	,	PUNCT
gujaf-179	78	69	aliyu	aliyu	PROPN
gujaf-179	78	70	ahmed	ahme	VERB
gujaf-179	78	71	abdullahi	abdullahi	PROPN
gujaf-179	78	72	ph.d	ph.d	PROPN
gujaf-179	78	73	,	,	PUNCT
gujaf-179	78	74	&	&	CCONJ
gujaf-179	78	75	ibrahim	ibrahim	PROPN
gujaf-179	78	76	mohammed	mohammed	PROPN
gujaf-179	78	77	ph.d	ph.d	PROPN
gujaf-179	78	78	87	87	NUM
gujaf-179	78	79	nigeria	nigeria	PROPN
gujaf-179	78	80	economic	economic	ADJ
gujaf-179	78	81	growth	growth	NOUN
gujaf-179	78	82	and	and	CCONJ
gujaf-179	78	83	capital	capital	NOUN
gujaf-179	78	84	market	market	NOUN
gujaf-179	78	85	development	development	NOUN
gujaf-179	78	86	:	:	PUNCT
gujaf-179	78	87	does	do	AUX
gujaf-179	78	88	contributory	contributory	NOUN
gujaf-179	78	89	pension	pension	NOUN
gujaf-179	78	90	scheme	scheme	NOUN
gujaf-179	78	91	matter	matter	NOUN
gujaf-179	78	92	?	?	PUNCT
gujaf-179	79	1	akinwumi	akinwumi	PROPN
gujaf-179	79	2	ayorinde	ayorinde	PROPN
gujaf-179	79	3	olutimi	olutimi	PROPN
gujaf-179	79	4	,	,	PUNCT
gujaf-179	79	5	toluwa	toluwa	PROPN
gujaf-179	79	6	celestine	celestine	PROPN
gujaf-179	79	7	oladele	oladele	PROPN
gujaf-179	79	8	ph.d	ph.d	PROPN
gujaf-179	79	9	,	,	PUNCT
gujaf-179	79	10	&	&	CCONJ
gujaf-179	79	11	adeboye	adeboye	ADP
gujaf-179	79	12	emmanuel	emmanuel	PROPN
gujaf-179	79	13	sanmi	sanmi	PROPN
gujaf-179	79	14	101	101	NUM
gujaf-179	79	15	audit	audit	NOUN
gujaf-179	79	16	committee	committee	NOUN
gujaf-179	79	17	and	and	CCONJ
gujaf-179	79	18	financial	financial	ADJ
gujaf-179	79	19	reporting	reporting	NOUN
gujaf-179	79	20	quality	quality	NOUN
gujaf-179	79	21	:	:	PUNCT
gujaf-179	79	22	the	the	DET
gujaf-179	79	23	moderating	moderate	VERB
gujaf-179	79	24	effect	effect	NOUN
gujaf-179	79	25	of	of	ADP
gujaf-179	79	26	board	board	NOUN
gujaf-179	79	27	independence	independence	NOUN
gujaf-179	79	28	of	of	ADP
gujaf-179	79	29	listed	list	VERB
gujaf-179	79	30	deposit	deposit	NOUN
gujaf-179	79	31	money	money	NOUN
gujaf-179	79	32	banks	bank	NOUN
gujaf-179	79	33	in	in	ADP
gujaf-179	79	34	nigeria	nigeria	PROPN
gujaf-179	79	35	kassim	kassim	PROPN
gujaf-179	79	36	yusha’u	yusha’u	PROPN
gujaf-179	79	37	shika	shika	PROPN
gujaf-179	79	38	,	,	PUNCT
gujaf-179	79	39	mark	mark	PROPN
gujaf-179	79	40	david	david	PROPN
gujaf-179	79	41	kantiyok	kantiyok	VERB
gujaf-179	79	42	117	117	NUM
gujaf-179	79	43	gusau	gusau	ADJ
gujaf-179	79	44	journal	journal	NOUN
gujaf-179	79	45	of	of	ADP
gujaf-179	79	46	accounting	accounting	NOUN
gujaf-179	79	47	and	and	CCONJ
gujaf-179	79	48	finance	finance	NOUN
gujaf-179	79	49	,	,	PUNCT
gujaf-179	79	50	vol	vol	NOUN
gujaf-179	79	51	.	.	PROPN
gujaf-179	79	52	3	3	NUM
gujaf-179	79	53	,	,	PUNCT
gujaf-179	79	54	issue	issue	NOUN
gujaf-179	79	55	3	3	NUM
gujaf-179	79	56	,	,	PUNCT
gujaf-179	79	57	october	october	PROPN
gujaf-179	79	58	,	,	PUNCT
gujaf-179	79	59	2022	2022	NUM
gujaf-179	79	60	x	x	SYM
gujaf-179	79	61	determinants	determinant	NOUN
gujaf-179	79	62	of	of	ADP
gujaf-179	79	63	financial	financial	ADJ
gujaf-179	79	64	performance	performance	NOUN
gujaf-179	79	65	of	of	ADP
gujaf-179	79	66	listed	list	VERB
gujaf-179	79	67	deposit	deposit	NOUN
gujaf-179	79	68	money	money	NOUN
gujaf-179	79	69	banks	bank	NOUN
gujaf-179	79	70	in	in	ADP
gujaf-179	79	71	nigeria	nigeria	PROPN
gujaf-179	79	72	mary	mary	PROPN
gujaf-179	79	73	seansu	seansu	PROPN
gujaf-179	79	74	lazarus	lazarus	PROPN
gujaf-179	79	75	,	,	PUNCT
gujaf-179	79	76	nurradden	nurradden	PROPN
gujaf-179	79	77	usman	usman	PROPN
gujaf-179	79	78	miko	miko	PROPN
gujaf-179	79	79	ph.d	ph.d	PROPN
gujaf-179	79	80	,	,	PUNCT
gujaf-179	79	81	&	&	CCONJ
gujaf-179	79	82	saifulahi	saifulahi	PROPN
gujaf-179	79	83	abdullahi	abdullahi	PROPN
gujaf-179	79	84	mazadu	mazadu	PROPN
gujaf-179	79	85	ph.d	ph.d	PROPN
gujaf-179	79	86	140	140	NUM
gujaf-179	79	87	human	human	ADJ
gujaf-179	79	88	resource	resource	NOUN
gujaf-179	79	89	accounting	accounting	NOUN
gujaf-179	79	90	and	and	CCONJ
gujaf-179	79	91	profitability	profitability	NOUN
gujaf-179	79	92	of	of	ADP
gujaf-179	79	93	listed	list	VERB
gujaf-179	79	94	depositmoney	depositmoney	NOUN
gujaf-179	79	95	banks	bank	NOUN
gujaf-179	79	96	in	in	ADP
gujaf-179	79	97	nigeria	nigeria	PROPN
gujaf-179	79	98	ahmad	ahmad	PROPN
gujaf-179	79	99	adamu	adamu	PROPN
gujaf-179	79	100	ibrahim	ibrahim	PROPN
gujaf-179	79	101	,	,	PUNCT
gujaf-179	79	102	ahmad	ahmad	PROPN
gujaf-179	79	103	rufa’i	rufa’i	PROPN
gujaf-179	79	104	adamu	adamu	PROPN
gujaf-179	79	105	,	,	PUNCT
gujaf-179	79	106	fatihu	fatihu	PROPN
gujaf-179	79	107	mahmud	mahmud	PROPN
gujaf-179	79	108	alhassan	alhassan	PROPN
gujaf-179	79	109	&	&	CCONJ
gujaf-179	79	110	muhammad	muhammad	PROPN
gujaf-179	79	111	iliyas	iliyas	PROPN
gujaf-179	79	112	abdulsalam	abdulsalam	PROPN
gujaf-179	79	113	158	158	NUM
gujaf-179	79	114	board	board	NOUN
gujaf-179	79	115	independence	independence	NOUN
gujaf-179	79	116	,	,	PUNCT
gujaf-179	79	117	audit	audit	NOUN
gujaf-179	79	118	effectiveness	effectiveness	NOUN
gujaf-179	79	119	and	and	CCONJ
gujaf-179	79	120	the	the	DET
gujaf-179	79	121	quality	quality	NOUN
gujaf-179	79	122	of	of	ADP
gujaf-179	79	123	reported	report	VERB
gujaf-179	79	124	earnings	earning	NOUN
gujaf-179	79	125	in	in	ADP
gujaf-179	79	126	the	the	DET
gujaf-179	79	127	nigerian	nigerian	ADJ
gujaf-179	79	128	consumer	consumer	NOUN
gujaf-179	79	129	goods	good	NOUN
gujaf-179	79	130	firms	firm	NOUN
gujaf-179	79	131	isah	isah	PROPN
gujaf-179	79	132	shittu	shittu	PROPN
gujaf-179	79	133	ph.d	ph.d	PROPN
gujaf-179	79	134	,	,	PUNCT
gujaf-179	79	135	misbahu	misbahu	PROPN
gujaf-179	79	136	,	,	PUNCT
gujaf-179	79	137	abubakar	abubakar	PROPN
gujaf-179	79	138	muhammad	muhammad	PROPN
gujaf-179	79	139	175	175	NUM
gujaf-179	79	140	impact	impact	NOUN
gujaf-179	79	141	of	of	ADP
gujaf-179	79	142	capital	capital	NOUN
gujaf-179	79	143	structure	structure	NOUN
gujaf-179	79	144	on	on	ADP
gujaf-179	79	145	financial	financial	ADJ
gujaf-179	79	146	performance	performance	NOUN
gujaf-179	79	147	of	of	ADP
gujaf-179	79	148	listed	list	VERB
gujaf-179	79	149	agricultural	agricultural	ADJ
gujaf-179	79	150	companies	company	NOUN
gujaf-179	79	151	in	in	ADP
gujaf-179	79	152	nigeria	nigeria	PROPN
gujaf-179	79	153	ahmad	ahmad	PROPN
gujaf-179	79	154	muhammad	muhammad	PROPN
gujaf-179	79	155	ahmad	ahmad	PROPN
gujaf-179	79	156	,	,	PUNCT
gujaf-179	79	157	shehu	shehu	PROPN
gujaf-179	79	158	usman	usman	PROPN
gujaf-179	79	159	hassan	hassan	PROPN
gujaf-179	79	160	ph.d	ph.d	PROPN
gujaf-179	79	161	.	.	PROPN
gujaf-179	79	162	,	,	PUNCT
gujaf-179	79	163	&	&	CCONJ
gujaf-179	79	164	abubakar	abubakar	PROPN
gujaf-179	79	165	abubakar	abubakar	PROPN
gujaf-179	79	166	192	192	NUM
gujaf-179	79	167	trade	trade	NOUN
gujaf-179	79	168	oriented	orient	VERB
gujaf-179	79	169	money	money	NOUN
gujaf-179	79	170	laundering	laundering	NOUN
gujaf-179	79	171	and	and	CCONJ
gujaf-179	79	172	era	era	NOUN
gujaf-179	79	173	of	of	ADP
gujaf-179	79	174	cybersecurity	cybersecurity	NOUN
gujaf-179	79	175	tax	tax	NOUN
gujaf-179	79	176	evasion	evasion	NOUN
gujaf-179	79	177	in	in	ADP
gujaf-179	79	178	nigeria	nigeria	PROPN
gujaf-179	79	179	oluwayemi	oluwayemi	PROPN
gujaf-179	79	180	joseph	joseph	PROPN
gujaf-179	79	181	kayode	kayode	PROPN
gujaf-179	79	182	,	,	PUNCT
gujaf-179	79	183	adewole	adewole	PROPN
gujaf-179	79	184	joseph	joseph	PROPN
gujaf-179	79	185	adeyinka	adeyinka	PROPN
gujaf-179	79	186	ph.d	ph.d	PROPN
gujaf-179	79	187	,	,	PUNCT
gujaf-179	79	188	adewale	adewale	PROPN
gujaf-179	79	189	abass	abass	PROPN
gujaf-179	79	190	adekunle	adekunle	PROPN
gujaf-179	79	191	&	&	CCONJ
gujaf-179	79	192	kadiri	kadiri	PROPN
gujaf-179	79	193	kayode	kayode	PROPN
gujaf-179	79	194	ph.d	ph.d	PROPN
gujaf-179	79	195	205	205	NUM
gujaf-179	79	196	effect	effect	NOUN
gujaf-179	79	197	of	of	ADP
gujaf-179	79	198	females	female	NOUN
gujaf-179	79	199	in	in	ADP
gujaf-179	79	200	the	the	DET
gujaf-179	79	201	boardroom	boardroom	NOUN
gujaf-179	79	202	on	on	ADP
gujaf-179	79	203	corporate	corporate	ADJ
gujaf-179	79	204	sustainability	sustainability	NOUN
gujaf-179	79	205	reporting	report	VERB
gujaf-179	79	206	salami	salami	ADJ
gujaf-179	79	207	suleiman	suleiman	PROPN
gujaf-179	79	208	ph	ph	PROPN
gujaf-179	79	209	.	.	PROPN
gujaf-179	80	1	d	d	X
gujaf-179	80	2	,	,	PUNCT
gujaf-179	80	3	olanrewaju	olanrewaju	ADJ
gujaf-179	80	4	atanda	atanda	PROPN
gujaf-179	80	5	aliu	aliu	PROPN
gujaf-179	80	6	ph.d	ph.d	PROPN
gujaf-179	80	7	224	224	NUM
gujaf-179	80	8	gusau	gusau	ADJ
gujaf-179	80	9	journal	journal	NOUN
gujaf-179	80	10	of	of	ADP
gujaf-179	80	11	accounting	accounting	NOUN
gujaf-179	80	12	and	and	CCONJ
gujaf-179	80	13	finance	finance	NOUN
gujaf-179	80	14	,	,	PUNCT
gujaf-179	80	15	vol	vol	NOUN
gujaf-179	80	16	.	.	PROPN
gujaf-179	81	1	3	3	NUM
gujaf-179	81	2	,	,	PUNCT
gujaf-179	81	3	issue	issue	NOUN
gujaf-179	81	4	3	3	NUM
gujaf-179	81	5	,	,	PUNCT
gujaf-179	81	6	october	october	PROPN
gujaf-179	81	7	,	,	PUNCT
gujaf-179	81	8	2022	2022	NUM
gujaf-179	81	9	35	35	NUM
gujaf-179	81	10	does	do	VERB
gujaf-179	81	11	international	international	ADJ
gujaf-179	81	12	financial	financial	ADJ
gujaf-179	81	13	reporting	reporting	NOUN
gujaf-179	81	14	standard	standard	NOUN
gujaf-179	81	15	narrows	narrow	VERB
gujaf-179	81	16	audit	audit	NOUN
gujaf-179	81	17	expectation	expectation	NOUN
gujaf-179	81	18	gap	gap	NOUN
gujaf-179	81	19	?	?	PUNCT
gujaf-179	82	1	musa	musa	PROPN
gujaf-179	82	2	ibrahim	ibrahim	PROPN
gujaf-179	82	3	dauda	dauda	PROPN
gujaf-179	82	4	department	department	PROPN
gujaf-179	82	5	of	of	ADP
gujaf-179	82	6	accounting	accounting	PROPN
gujaf-179	82	7	,	,	PUNCT
gujaf-179	82	8	federal	federal	ADJ
gujaf-179	82	9	university	university	PROPN
gujaf-179	82	10	of	of	ADP
gujaf-179	82	11	kashere	kashere	PROPN
gujaf-179	82	12	,	,	PUNCT
gujaf-179	82	13	gombe	gombe	ADJ
gujaf-179	82	14	state	state	NOUN
gujaf-179	82	15	.	.	PUNCT
gujaf-179	83	1	nigeria	nigeria	PROPN
gujaf-179	83	2	musa.dauda.md@gmail.com	musa.dauda.md@gmail.com	PROPN
gujaf-179	83	3	ibrahim	ibrahim	PROPN
gujaf-179	83	4	adagye	adagye	PROPN
gujaf-179	83	5	dauda	dauda	PROPN
gujaf-179	83	6	,	,	PUNCT
gujaf-179	83	7	phd	phd	PROPN
gujaf-179	83	8	department	department	PROPN
gujaf-179	83	9	of	of	ADP
gujaf-179	83	10	accountancy	accountancy	PROPN
gujaf-179	83	11	,	,	PUNCT
gujaf-179	83	12	isa	isa	PROPN
gujaf-179	83	13	mustapha	mustapha	PROPN
gujaf-179	83	14	agwai	agwai	PROPN
gujaf-179	83	15	i	i	PROPN
gujaf-179	83	16	polytechnic	polytechnic	PROPN
gujaf-179	83	17	lafia	lafia	PROPN
gujaf-179	83	18	,	,	PUNCT
gujaf-179	83	19	nasarawa	nasarawa	PROPN
gujaf-179	83	20	state	state	VERB
gujaf-179	83	21	nigeria	nigeria	PROPN
gujaf-179	83	22	daudaib22@gmail.com	daudaib22@gmail.com	PROPN
gujaf-179	83	23	abstract	abstract	NOUN
gujaf-179	83	24	the	the	DET
gujaf-179	83	25	many	many	ADJ
gujaf-179	83	26	arguments	argument	NOUN
gujaf-179	83	27	advanced	advance	VERB
gujaf-179	83	28	by	by	ADP
gujaf-179	83	29	scholars	scholar	NOUN
gujaf-179	83	30	as	as	ADP
gujaf-179	83	31	to	to	ADP
gujaf-179	83	32	international	international	ADJ
gujaf-179	83	33	financial	financial	ADJ
gujaf-179	83	34	reporting	reporting	NOUN
gujaf-179	83	35	standard	standard	NOUN
gujaf-179	83	36	’s	’s	PART
gujaf-179	83	37	capacity	capacity	NOUN
gujaf-179	83	38	to	to	PART
gujaf-179	83	39	enhance	enhance	VERB
gujaf-179	83	40	audit	audit	NOUN
gujaf-179	83	41	procedures	procedure	NOUN
gujaf-179	83	42	and	and	CCONJ
gujaf-179	83	43	outcomes	outcome	NOUN
gujaf-179	83	44	underscores	underscore	VERB
gujaf-179	83	45	this	this	DET
gujaf-179	83	46	research	research	NOUN
gujaf-179	83	47	’s	’s	PART
gujaf-179	83	48	quest	quest	NOUN
gujaf-179	83	49	for	for	ADP
gujaf-179	83	50	determining	determine	VERB
gujaf-179	83	51	whether	whether	SCONJ
gujaf-179	83	52	international	international	ADJ
gujaf-179	83	53	financial	financial	ADJ
gujaf-179	83	54	reporting	reporting	NOUN
gujaf-179	83	55	standard	standard	NOUN
gujaf-179	83	56	could	could	AUX
gujaf-179	83	57	help	help	VERB
gujaf-179	83	58	with	with	ADP
gujaf-179	83	59	the	the	DET
gujaf-179	83	60	perceptional	perceptional	ADJ
gujaf-179	83	61	dilemma	dilemma	NOUN
gujaf-179	83	62	that	that	PRON
gujaf-179	83	63	triggered	trigger	VERB
gujaf-179	83	64	the	the	DET
gujaf-179	83	65	long	long	ADJ
gujaf-179	83	66	lingering	linger	VERB
gujaf-179	83	67	audit	audit	NOUN
gujaf-179	83	68	expectation	expectation	NOUN
gujaf-179	83	69	gap	gap	NOUN
gujaf-179	83	70	crisis	crisis	NOUN
gujaf-179	83	71	.	.	PUNCT
gujaf-179	84	1	to	to	ADP
gujaf-179	84	2	this	this	DET
gujaf-179	84	3	end	end	NOUN
gujaf-179	84	4	,	,	PUNCT
gujaf-179	84	5	this	this	DET
gujaf-179	84	6	study	study	NOUN
gujaf-179	84	7	assays	assay	VERB
gujaf-179	84	8	stakeholders	stakeholder	NOUN
gujaf-179	84	9	’	'	PUNCT
gujaf-179	84	10	perception	perception	NOUN
gujaf-179	84	11	as	as	ADP
gujaf-179	84	12	to	to	ADP
gujaf-179	84	13	whether	whether	SCONJ
gujaf-179	84	14	the	the	DET
gujaf-179	84	15	adoption	adoption	NOUN
gujaf-179	84	16	of	of	ADP
gujaf-179	84	17	international	international	ADJ
gujaf-179	84	18	financial	financial	ADJ
gujaf-179	84	19	reporting	reporting	NOUN
gujaf-179	84	20	standard	standard	NOUN
gujaf-179	84	21	could	could	AUX
gujaf-179	84	22	have	have	AUX
gujaf-179	84	23	certain	certain	ADJ
gujaf-179	84	24	narrowing	narrowing	NOUN
gujaf-179	84	25	impact	impact	NOUN
gujaf-179	84	26	on	on	ADP
gujaf-179	84	27	audit	audit	NOUN
gujaf-179	84	28	expectation	expectation	NOUN
gujaf-179	84	29	gap	gap	NOUN
gujaf-179	84	30	.	.	PUNCT
gujaf-179	85	1	the	the	DET
gujaf-179	85	2	study	study	NOUN
gujaf-179	85	3	adopted	adopt	VERB
gujaf-179	85	4	a	a	DET
gujaf-179	85	5	mixed	mixed	ADJ
gujaf-179	85	6	research	research	NOUN
gujaf-179	85	7	design	design	NOUN
gujaf-179	85	8	(	(	PUNCT
gujaf-179	85	9	i.e.	i.e.	X
gujaf-179	85	10	exploratory	exploratory	ADJ
gujaf-179	85	11	and	and	CCONJ
gujaf-179	85	12	survey	survey	NOUN
gujaf-179	85	13	designs	design	NOUN
gujaf-179	85	14	)	)	PUNCT
gujaf-179	85	15	by	by	ADP
gujaf-179	85	16	which	which	PRON
gujaf-179	85	17	structured	structured	ADJ
gujaf-179	85	18	questionnaires	questionnaire	NOUN
gujaf-179	85	19	were	be	AUX
gujaf-179	85	20	administered	administer	VERB
gujaf-179	85	21	to	to	ADP
gujaf-179	85	22	a	a	DET
gujaf-179	85	23	purposeful	purposeful	ADJ
gujaf-179	85	24	randomly	randomly	ADV
gujaf-179	85	25	selected	select	VERB
gujaf-179	85	26	sample	sample	NOUN
gujaf-179	85	27	of	of	ADP
gujaf-179	85	28	400	400	NUM
gujaf-179	85	29	respondents	respondent	NOUN
gujaf-179	85	30	drawn	draw	VERB
gujaf-179	85	31	from	from	ADP
gujaf-179	85	32	audit	audit	NOUN
gujaf-179	85	33	practitioners	practitioner	NOUN
gujaf-179	85	34	,	,	PUNCT
gujaf-179	85	35	academics	academic	NOUN
gujaf-179	85	36	,	,	PUNCT
gujaf-179	85	37	accounting	accounting	NOUN
gujaf-179	85	38	standards	standard	NOUN
gujaf-179	85	39	issuers	issuer	NOUN
gujaf-179	85	40	,	,	PUNCT
gujaf-179	85	41	and	and	CCONJ
gujaf-179	85	42	members	member	NOUN
gujaf-179	85	43	of	of	ADP
gujaf-179	85	44	professional	professional	ADJ
gujaf-179	85	45	accounting	accounting	NOUN
gujaf-179	85	46	bodies	body	NOUN
gujaf-179	85	47	within	within	ADP
gujaf-179	85	48	the	the	DET
gujaf-179	85	49	north	north	NOUN
gujaf-179	85	50	central	central	ADJ
gujaf-179	85	51	states	state	NOUN
gujaf-179	85	52	of	of	ADP
gujaf-179	85	53	nigeria	nigeria	PROPN
gujaf-179	85	54	and	and	CCONJ
gujaf-179	85	55	the	the	DET
gujaf-179	85	56	federal	federal	ADJ
gujaf-179	85	57	capital	capital	NOUN
gujaf-179	85	58	territory	territory	NOUN
gujaf-179	85	59	to	to	PART
gujaf-179	85	60	collect	collect	VERB
gujaf-179	85	61	data	datum	NOUN
gujaf-179	85	62	which	which	PRON
gujaf-179	85	63	were	be	AUX
gujaf-179	85	64	analyzed	analyze	VERB
gujaf-179	85	65	using	use	VERB
gujaf-179	85	66	multiple	multiple	ADJ
gujaf-179	85	67	regression	regression	NOUN
gujaf-179	85	68	with	with	ADP
gujaf-179	85	69	the	the	DET
gujaf-179	85	70	help	help	NOUN
gujaf-179	85	71	of	of	ADP
gujaf-179	85	72	stata	stata	VERB
gujaf-179	85	73	13	13	NUM
gujaf-179	85	74	software	software	NOUN
gujaf-179	85	75	.	.	PUNCT
gujaf-179	86	1	result	result	NOUN
gujaf-179	86	2	of	of	ADP
gujaf-179	86	3	the	the	DET
gujaf-179	86	4	analysis	analysis	NOUN
gujaf-179	86	5	revealed	reveal	VERB
gujaf-179	86	6	that	that	SCONJ
gujaf-179	86	7	both	both	DET
gujaf-179	86	8	international	international	ADJ
gujaf-179	86	9	financial	financial	ADJ
gujaf-179	86	10	reporting	reporting	NOUN
gujaf-179	86	11	standard	standard	ADJ
gujaf-179	86	12	induced	induce	VERB
gujaf-179	86	13	quality	quality	NOUN
gujaf-179	86	14	financial	financial	ADJ
gujaf-179	86	15	report	report	NOUN
gujaf-179	86	16	and	and	CCONJ
gujaf-179	86	17	complexity	complexity	NOUN
gujaf-179	86	18	of	of	ADP
gujaf-179	86	19	audit	audit	NOUN
gujaf-179	86	20	work	work	NOUN
gujaf-179	86	21	could	could	AUX
gujaf-179	86	22	narrow	narrow	VERB
gujaf-179	86	23	audit	audit	NOUN
gujaf-179	86	24	performance	performance	NOUN
gujaf-179	86	25	expectation	expectation	NOUN
gujaf-179	86	26	gap	gap	NOUN
gujaf-179	86	27	in	in	ADP
gujaf-179	86	28	a	a	DET
gujaf-179	86	29	significant	significant	ADJ
gujaf-179	86	30	positive	positive	ADJ
gujaf-179	86	31	manner	manner	NOUN
gujaf-179	86	32	,	,	PUNCT
gujaf-179	86	33	while	while	SCONJ
gujaf-179	86	34	international	international	ADJ
gujaf-179	86	35	financial	financial	ADJ
gujaf-179	86	36	reporting	reporting	NOUN
gujaf-179	86	37	standard	standard	NOUN
gujaf-179	86	38	’s	’s	PART
gujaf-179	86	39	induced	induced	ADJ
gujaf-179	86	40	audit	audit	NOUN
gujaf-179	86	41	quality	quality	NOUN
gujaf-179	86	42	was	be	AUX
gujaf-179	86	43	negative	negative	ADJ
gujaf-179	86	44	in	in	ADP
gujaf-179	86	45	narrowing	narrow	VERB
gujaf-179	86	46	the	the	DET
gujaf-179	86	47	expectation	expectation	NOUN
gujaf-179	86	48	gap	gap	NOUN
gujaf-179	86	49	.	.	PUNCT
gujaf-179	87	1	we	we	PRON
gujaf-179	87	2	recommend	recommend	VERB
gujaf-179	87	3	however	however	ADV
gujaf-179	87	4	,	,	PUNCT
gujaf-179	87	5	that	that	SCONJ
gujaf-179	87	6	even	even	ADV
gujaf-179	87	7	with	with	ADP
gujaf-179	87	8	the	the	DET
gujaf-179	87	9	significant	significant	ADJ
gujaf-179	87	10	result	result	NOUN
gujaf-179	87	11	leading	lead	VERB
gujaf-179	87	12	to	to	ADP
gujaf-179	87	13	rejection	rejection	NOUN
gujaf-179	87	14	of	of	ADP
gujaf-179	87	15	the	the	DET
gujaf-179	87	16	null	null	ADJ
gujaf-179	87	17	hypotheses	hypothesis	NOUN
gujaf-179	87	18	,	,	PUNCT
gujaf-179	87	19	standard	standard	ADJ
gujaf-179	87	20	setters	setter	NOUN
gujaf-179	87	21	should	should	AUX
gujaf-179	87	22	look	look	VERB
gujaf-179	87	23	at	at	ADP
gujaf-179	87	24	ways	way	NOUN
gujaf-179	87	25	to	to	PART
gujaf-179	87	26	draw	draw	VERB
gujaf-179	87	27	up	up	ADP
gujaf-179	87	28	standards	standard	NOUN
gujaf-179	87	29	that	that	PRON
gujaf-179	87	30	will	will	AUX
gujaf-179	87	31	harmonize	harmonize	VERB
gujaf-179	87	32	accounting	accounting	NOUN
gujaf-179	87	33	standards	standard	NOUN
gujaf-179	87	34	and	and	CCONJ
gujaf-179	87	35	auditing	auditing	NOUN
gujaf-179	87	36	standards	standard	NOUN
gujaf-179	87	37	in	in	ADP
gujaf-179	87	38	a	a	DET
gujaf-179	87	39	way	way	NOUN
gujaf-179	87	40	that	that	PRON
gujaf-179	87	41	clearly	clearly	ADV
gujaf-179	87	42	spell	spell	VERB
gujaf-179	87	43	out	out	ADP
gujaf-179	87	44	how	how	SCONJ
gujaf-179	87	45	every	every	DET
gujaf-179	87	46	category	category	NOUN
gujaf-179	87	47	of	of	ADP
gujaf-179	87	48	reportable	reportable	ADJ
gujaf-179	87	49	transactions	transaction	NOUN
gujaf-179	87	50	should	should	AUX
gujaf-179	87	51	be	be	AUX
gujaf-179	87	52	reviewed	review	VERB
gujaf-179	87	53	and	and	CCONJ
gujaf-179	87	54	reported	report	VERB
gujaf-179	87	55	so	so	SCONJ
gujaf-179	87	56	as	as	SCONJ
gujaf-179	87	57	to	to	PART
gujaf-179	87	58	improve	improve	VERB
gujaf-179	87	59	the	the	DET
gujaf-179	87	60	quality	quality	NOUN
gujaf-179	87	61	of	of	ADP
gujaf-179	87	62	what	what	PRON
gujaf-179	87	63	auditors	auditor	NOUN
gujaf-179	87	64	deliver	deliver	VERB
gujaf-179	87	65	to	to	ADP
gujaf-179	87	66	the	the	DET
gujaf-179	87	67	public	public	NOUN
gujaf-179	87	68	.	.	PUNCT
gujaf-179	88	1	key	key	ADJ
gujaf-179	88	2	words	word	NOUN
gujaf-179	88	3	:	:	PUNCT
gujaf-179	88	4	ifrs	ifrs	NOUN
gujaf-179	88	5	,	,	PUNCT
gujaf-179	88	6	audit	audit	NOUN
gujaf-179	88	7	expectation	expectation	NOUN
gujaf-179	88	8	gap	gap	NOUN
gujaf-179	88	9	,	,	PUNCT
gujaf-179	88	10	financial	financial	ADJ
gujaf-179	88	11	reporting	reporting	NOUN
gujaf-179	88	12	quality	quality	NOUN
gujaf-179	88	13	,	,	PUNCT
gujaf-179	88	14	audit	audit	NOUN
gujaf-179	88	15	quality	quality	NOUN
gujaf-179	88	16	doi.org/10.57233/gujaf	doi.org/10.57233/gujaf	PROPN
gujaf-179	88	17	.	.	PUNCT
gujaf-179	89	1	v3i3.179	v3i3.179	NOUN
gujaf-179	89	2	1	1	NUM
gujaf-179	89	3	.	.	PUNCT
gujaf-179	89	4	introduction	introduction	NOUN
gujaf-179	89	5	audit	audit	NOUN
gujaf-179	89	6	expectation	expectation	NOUN
gujaf-179	89	7	gap	gap	NOUN
gujaf-179	89	8	has	have	VERB
gujaf-179	89	9	a	a	DET
gujaf-179	89	10	long	long	ADJ
gujaf-179	89	11	and	and	CCONJ
gujaf-179	89	12	persistent	persistent	ADJ
gujaf-179	89	13	history	history	NOUN
gujaf-179	89	14	.	.	PUNCT
gujaf-179	90	1	there	there	PRON
gujaf-179	90	2	is	be	VERB
gujaf-179	90	3	widespread	widespread	ADJ
gujaf-179	90	4	concern	concern	NOUN
gujaf-179	90	5	with	with	ADP
gujaf-179	90	6	the	the	DET
gujaf-179	90	7	existence	existence	NOUN
gujaf-179	90	8	of	of	ADP
gujaf-179	90	9	the	the	DET
gujaf-179	90	10	expectation	expectation	NOUN
gujaf-179	90	11	gap	gap	NOUN
gujaf-179	90	12	between	between	ADP
gujaf-179	90	13	the	the	DET
gujaf-179	90	14	auditing	auditing	NOUN
gujaf-179	90	15	profession	profession	NOUN
gujaf-179	90	16	and	and	CCONJ
gujaf-179	90	17	the	the	DET
gujaf-179	90	18	public	public	NOUN
gujaf-179	90	19	(	(	PUNCT
gujaf-179	90	20	hian	hian	PROPN
gujaf-179	90	21	&	&	CCONJ
gujaf-179	90	22	e’sah	e’sah	PROPN
gujaf-179	90	23	,	,	PUNCT
gujaf-179	90	24	1998	1998	NUM
gujaf-179	90	25	)	)	PUNCT
gujaf-179	90	26	.	.	PUNCT
gujaf-179	91	1	the	the	DET
gujaf-179	91	2	phrase	phrase	NOUN
gujaf-179	91	3	“	"	PUNCT
gujaf-179	91	4	audit	audit	NOUN
gujaf-179	91	5	expectation	expectation	NOUN
gujaf-179	91	6	gap	gap	NOUN
gujaf-179	91	7	”	"	PUNCT
gujaf-179	91	8	was	be	AUX
gujaf-179	91	9	first	first	ADV
gujaf-179	91	10	introduced	introduce	VERB
gujaf-179	91	11	into	into	ADP
gujaf-179	91	12	the	the	DET
gujaf-179	91	13	literature	literature	NOUN
gujaf-179	91	14	over	over	ADP
gujaf-179	91	15	twenty	twenty	NUM
gujaf-179	91	16	years	year	NOUN
gujaf-179	91	17	ago	ago	ADV
gujaf-179	91	18	by	by	ADP
gujaf-179	91	19	liggio	liggio	NOUN
gujaf-179	91	20	(	(	PUNCT
gujaf-179	91	21	as	as	SCONJ
gujaf-179	91	22	cited	cite	VERB
gujaf-179	91	23	in	in	ADP
gujaf-179	91	24	mailto:musa.dauda.md@gmail.com	mailto:musa.dauda.md@gmail.com	PROPN
gujaf-179	91	25	mailto:daudaib22@gmail.com	mailto:daudaib22@gmail.com	PROPN
gujaf-179	91	26	gusau	gusau	PROPN
gujaf-179	91	27	journal	journal	PROPN
gujaf-179	91	28	of	of	ADP
gujaf-179	91	29	accounting	accounting	NOUN
gujaf-179	91	30	and	and	CCONJ
gujaf-179	91	31	finance	finance	NOUN
gujaf-179	91	32	,	,	PUNCT
gujaf-179	91	33	vol	vol	NOUN
gujaf-179	91	34	.	.	PROPN
gujaf-179	92	1	3	3	NUM
gujaf-179	92	2	,	,	PUNCT
gujaf-179	92	3	issue	issue	NOUN
gujaf-179	92	4	3	3	NUM
gujaf-179	92	5	,	,	PUNCT
gujaf-179	92	6	october	october	PROPN
gujaf-179	92	7	,	,	PUNCT
gujaf-179	92	8	2022	2022	NUM
gujaf-179	92	9	36	36	NUM
gujaf-179	92	10	olagunju	olagunju	NOUN
gujaf-179	92	11	,	,	PUNCT
gujaf-179	92	12	&	&	CCONJ
gujaf-179	92	13	leyira	leyira	PROPN
gujaf-179	92	14	,	,	PUNCT
gujaf-179	92	15	2012	2012	NUM
gujaf-179	92	16	)	)	PUNCT
gujaf-179	92	17	.	.	PUNCT
gujaf-179	93	1	since	since	SCONJ
gujaf-179	93	2	the	the	DET
gujaf-179	93	3	introduction	introduction	NOUN
gujaf-179	93	4	of	of	ADP
gujaf-179	93	5	audit	audit	NOUN
gujaf-179	93	6	expectation	expectation	NOUN
gujaf-179	93	7	gap	gap	NOUN
gujaf-179	93	8	in	in	ADP
gujaf-179	93	9	research	research	NOUN
gujaf-179	93	10	literature	literature	NOUN
gujaf-179	93	11	,	,	PUNCT
gujaf-179	93	12	different	different	ADJ
gujaf-179	93	13	perspectives	perspective	NOUN
gujaf-179	93	14	have	have	AUX
gujaf-179	93	15	been	be	AUX
gujaf-179	93	16	attributed	attribute	VERB
gujaf-179	93	17	to	to	ADP
gujaf-179	93	18	the	the	DET
gujaf-179	93	19	concept	concept	NOUN
gujaf-179	93	20	in	in	ADP
gujaf-179	93	21	terms	term	NOUN
gujaf-179	93	22	of	of	ADP
gujaf-179	93	23	its	its	PRON
gujaf-179	93	24	meaning	meaning	NOUN
gujaf-179	93	25	.	.	PUNCT
gujaf-179	94	1	being	be	AUX
gujaf-179	94	2	the	the	DET
gujaf-179	94	3	first	first	ADJ
gujaf-179	94	4	to	to	PART
gujaf-179	94	5	apply	apply	VERB
gujaf-179	94	6	the	the	DET
gujaf-179	94	7	concept	concept	NOUN
gujaf-179	94	8	in	in	ADP
gujaf-179	94	9	auditing	auditing	NOUN
gujaf-179	94	10	literature	literature	NOUN
gujaf-179	94	11	,	,	PUNCT
gujaf-179	94	12	laggio	laggio	NOUN
gujaf-179	94	13	(	(	PUNCT
gujaf-179	94	14	as	as	SCONJ
gujaf-179	94	15	cited	cite	VERB
gujaf-179	94	16	in	in	ADP
gujaf-179	94	17	hian	hian	PROPN
gujaf-179	94	18	and	and	CCONJ
gujaf-179	94	19	e’sah	e’sah	PROPN
gujaf-179	94	20	,	,	PUNCT
gujaf-179	94	21	1998	1998	NUM
gujaf-179	94	22	)	)	PUNCT
gujaf-179	94	23	defines	define	VERB
gujaf-179	94	24	audit	audit	NOUN
gujaf-179	94	25	expectation	expectation	NOUN
gujaf-179	94	26	gap	gap	NOUN
gujaf-179	94	27	as	as	ADP
gujaf-179	94	28	the	the	DET
gujaf-179	94	29	difference	difference	NOUN
gujaf-179	94	30	between	between	ADP
gujaf-179	94	31	the	the	DET
gujaf-179	94	32	levels	level	NOUN
gujaf-179	94	33	of	of	ADP
gujaf-179	94	34	expected	expect	VERB
gujaf-179	94	35	performance	performance	NOUN
gujaf-179	94	36	as	as	SCONJ
gujaf-179	94	37	envisioned	envision	VERB
gujaf-179	94	38	by	by	ADP
gujaf-179	94	39	the	the	DET
gujaf-179	94	40	independent	independent	ADJ
gujaf-179	94	41	accountant	accountant	NOUN
gujaf-179	94	42	and	and	CCONJ
gujaf-179	94	43	by	by	ADP
gujaf-179	94	44	the	the	DET
gujaf-179	94	45	user	user	NOUN
gujaf-179	94	46	of	of	ADP
gujaf-179	94	47	financial	financial	ADJ
gujaf-179	94	48	statements	statement	NOUN
gujaf-179	94	49	.	.	PUNCT
gujaf-179	95	1	primarily	primarily	ADV
gujaf-179	95	2	,	,	PUNCT
gujaf-179	95	3	corporate	corporate	ADJ
gujaf-179	95	4	financial	financial	ADJ
gujaf-179	95	5	reporting	reporting	NOUN
gujaf-179	95	6	stares	stare	VERB
gujaf-179	95	7	from	from	ADP
gujaf-179	95	8	the	the	DET
gujaf-179	95	9	need	need	NOUN
gujaf-179	95	10	for	for	SCONJ
gujaf-179	95	11	companies	company	NOUN
gujaf-179	95	12	’	'	PUNCT
gujaf-179	95	13	management	management	NOUN
gujaf-179	95	14	to	to	PART
gujaf-179	95	15	communicate	communicate	VERB
gujaf-179	95	16	the	the	DET
gujaf-179	95	17	performance	performance	NOUN
gujaf-179	95	18	of	of	ADP
gujaf-179	95	19	their	their	PRON
gujaf-179	95	20	companies	company	NOUN
gujaf-179	95	21	to	to	ADP
gujaf-179	95	22	their	their	PRON
gujaf-179	95	23	stakeholders	stakeholder	NOUN
gujaf-179	95	24	,	,	PUNCT
gujaf-179	95	25	especially	especially	ADV
gujaf-179	95	26	their	their	PRON
gujaf-179	95	27	shareholders	shareholder	NOUN
gujaf-179	95	28	,	,	PUNCT
gujaf-179	95	29	so	so	SCONJ
gujaf-179	95	30	as	as	SCONJ
gujaf-179	95	31	to	to	PART
gujaf-179	95	32	enhance	enhance	VERB
gujaf-179	95	33	their	their	PRON
gujaf-179	95	34	decision	decision	NOUN
gujaf-179	95	35	-	-	PUNCT
gujaf-179	95	36	making	make	VERB
gujaf-179	95	37	ability	ability	NOUN
gujaf-179	95	38	.	.	PUNCT
gujaf-179	96	1	the	the	DET
gujaf-179	96	2	primary	primary	ADJ
gujaf-179	96	3	objective	objective	NOUN
gujaf-179	96	4	of	of	ADP
gujaf-179	96	5	financial	financial	ADJ
gujaf-179	96	6	reporting	reporting	NOUN
gujaf-179	96	7	is	be	AUX
gujaf-179	96	8	to	to	PART
gujaf-179	96	9	provide	provide	VERB
gujaf-179	96	10	high	high	ADJ
gujaf-179	96	11	-	-	PUNCT
gujaf-179	96	12	quality	quality	NOUN
gujaf-179	96	13	financial	financial	ADJ
gujaf-179	96	14	information	information	NOUN
gujaf-179	96	15	concerning	concern	VERB
gujaf-179	96	16	economic	economic	ADJ
gujaf-179	96	17	entities	entity	NOUN
gujaf-179	96	18	useful	useful	ADJ
gujaf-179	96	19	for	for	ADP
gujaf-179	96	20	economic	economic	ADJ
gujaf-179	96	21	decision	decision	NOUN
gujaf-179	96	22	making	making	NOUN
gujaf-179	96	23	(	(	PUNCT
gujaf-179	96	24	ndukwe	ndukwe	ADJ
gujaf-179	96	25	,	,	PUNCT
gujaf-179	96	26	2015	2015	NUM
gujaf-179	96	27	)	)	PUNCT
gujaf-179	96	28	.	.	PUNCT
gujaf-179	97	1	because	because	SCONJ
gujaf-179	97	2	corporate	corporate	ADJ
gujaf-179	97	3	financial	financial	ADJ
gujaf-179	97	4	reporting	reporting	NOUN
gujaf-179	97	5	is	be	AUX
gujaf-179	97	6	critical	critical	ADJ
gujaf-179	97	7	in	in	ADP
gujaf-179	97	8	driving	drive	VERB
gujaf-179	97	9	strategic	strategic	ADJ
gujaf-179	97	10	economic	economic	ADJ
gujaf-179	97	11	decisions	decision	NOUN
gujaf-179	97	12	,	,	PUNCT
gujaf-179	97	13	olakunori	olakunori	NOUN
gujaf-179	97	14	(	(	PUNCT
gujaf-179	97	15	2009	2009	NUM
gujaf-179	97	16	)	)	PUNCT
gujaf-179	97	17	cited	cite	VERB
gujaf-179	97	18	in	in	ADP
gujaf-179	97	19	(	(	PUNCT
gujaf-179	97	20	okoye	okoye	PROPN
gujaf-179	97	21	&	&	CCONJ
gujaf-179	97	22	okendor	okendor	PROPN
gujaf-179	97	23	,	,	PUNCT
gujaf-179	97	24	2014	2014	NUM
gujaf-179	97	25	)	)	PUNCT
gujaf-179	97	26	affirms	affirm	VERB
gujaf-179	97	27	that	that	SCONJ
gujaf-179	97	28	,	,	PUNCT
gujaf-179	97	29	to	to	PART
gujaf-179	97	30	achieve	achieve	VERB
gujaf-179	97	31	the	the	DET
gujaf-179	97	32	basic	basic	ADJ
gujaf-179	97	33	objectives	objective	NOUN
gujaf-179	97	34	of	of	ADP
gujaf-179	97	35	financial	financial	ADJ
gujaf-179	97	36	reporting	reporting	NOUN
gujaf-179	97	37	,	,	PUNCT
gujaf-179	97	38	there	there	PRON
gujaf-179	97	39	is	be	VERB
gujaf-179	97	40	need	need	NOUN
gujaf-179	97	41	for	for	ADP
gujaf-179	97	42	an	an	DET
gujaf-179	97	43	acceptable	acceptable	ADJ
gujaf-179	97	44	coherent	coherent	ADJ
gujaf-179	97	45	framework	framework	NOUN
gujaf-179	97	46	.	.	PUNCT
gujaf-179	98	1	prior	prior	ADV
gujaf-179	98	2	to	to	ADP
gujaf-179	98	3	the	the	DET
gujaf-179	98	4	issuance	issuance	NOUN
gujaf-179	98	5	of	of	ADP
gujaf-179	98	6	international	international	ADJ
gujaf-179	98	7	financial	financial	ADJ
gujaf-179	98	8	reporting	reporting	NOUN
gujaf-179	98	9	standards	standard	NOUN
gujaf-179	98	10	,	,	PUNCT
gujaf-179	98	11	herein	herein	NOUN
gujaf-179	98	12	after	after	ADP
gujaf-179	98	13	ifrs	ifrs	NOUN
gujaf-179	98	14	,	,	PUNCT
gujaf-179	98	15	accounting	accounting	NOUN
gujaf-179	98	16	frameworks	framework	NOUN
gujaf-179	98	17	were	be	AUX
gujaf-179	98	18	developed	develop	VERB
gujaf-179	98	19	and	and	CCONJ
gujaf-179	98	20	issued	issue	VERB
gujaf-179	98	21	locally	locally	ADV
gujaf-179	98	22	.	.	PUNCT
gujaf-179	99	1	however	however	ADV
gujaf-179	99	2	,	,	PUNCT
gujaf-179	99	3	due	due	ADP
gujaf-179	99	4	to	to	ADP
gujaf-179	99	5	the	the	DET
gujaf-179	99	6	global	global	ADJ
gujaf-179	99	7	trend	trend	NOUN
gujaf-179	99	8	in	in	ADP
gujaf-179	99	9	business	business	NOUN
gujaf-179	99	10	operations	operation	NOUN
gujaf-179	99	11	across	across	ADP
gujaf-179	99	12	the	the	DET
gujaf-179	99	13	world	world	NOUN
gujaf-179	99	14	,	,	PUNCT
gujaf-179	99	15	which	which	PRON
gujaf-179	99	16	sees	see	VERB
gujaf-179	99	17	modern	modern	ADJ
gujaf-179	99	18	corporations	corporation	NOUN
gujaf-179	99	19	operating	operate	VERB
gujaf-179	99	20	internationally	internationally	ADV
gujaf-179	99	21	,	,	PUNCT
gujaf-179	99	22	and	and	CCONJ
gujaf-179	99	23	the	the	DET
gujaf-179	99	24	complication	complication	NOUN
gujaf-179	99	25	brought	bring	VERB
gujaf-179	99	26	about	about	ADP
gujaf-179	99	27	by	by	ADP
gujaf-179	99	28	different	different	ADJ
gujaf-179	99	29	countries	country	NOUN
gujaf-179	99	30	maintaining	maintain	VERB
gujaf-179	99	31	their	their	PRON
gujaf-179	99	32	own	own	ADJ
gujaf-179	99	33	sets	set	NOUN
gujaf-179	99	34	of	of	ADP
gujaf-179	99	35	national	national	ADJ
gujaf-179	99	36	accounting	accounting	NOUN
gujaf-179	99	37	standards	standard	NOUN
gujaf-179	99	38	(	(	PUNCT
gujaf-179	99	39	ifrs	ifrs	PROPN
gujaf-179	99	40	,	,	PUNCT
gujaf-179	99	41	nd	nd	PRON
gujaf-179	99	42	.	.	PROPN
gujaf-179	99	43	)	)	PUNCT
gujaf-179	99	44	,	,	PUNCT
gujaf-179	99	45	the	the	DET
gujaf-179	99	46	ifrs	ifrs	NOUN
gujaf-179	99	47	were	be	AUX
gujaf-179	99	48	issued	issue	VERB
gujaf-179	99	49	.	.	PUNCT
gujaf-179	100	1	ifrs	ifrs	PROPN
gujaf-179	100	2	is	be	AUX
gujaf-179	100	3	a	a	DET
gujaf-179	100	4	set	set	NOUN
gujaf-179	100	5	of	of	ADP
gujaf-179	100	6	international	international	ADJ
gujaf-179	100	7	accounting	accounting	NOUN
gujaf-179	100	8	standards	standard	NOUN
gujaf-179	100	9	(	(	PUNCT
gujaf-179	100	10	ias	ias	PROPN
gujaf-179	100	11	)	)	PUNCT
gujaf-179	100	12	that	that	PRON
gujaf-179	100	13	state	state	VERB
gujaf-179	100	14	how	how	SCONJ
gujaf-179	100	15	particular	particular	ADJ
gujaf-179	100	16	transactions	transaction	NOUN
gujaf-179	100	17	and	and	CCONJ
gujaf-179	100	18	events	event	NOUN
gujaf-179	100	19	should	should	AUX
gujaf-179	100	20	be	be	AUX
gujaf-179	100	21	reported	report	VERB
gujaf-179	100	22	in	in	ADP
gujaf-179	100	23	the	the	DET
gujaf-179	100	24	financial	financial	ADJ
gujaf-179	100	25	statement	statement	NOUN
gujaf-179	100	26	of	of	ADP
gujaf-179	100	27	companies	company	NOUN
gujaf-179	100	28	(	(	PUNCT
gujaf-179	100	29	ezejiofor	ezejiofor	ADJ
gujaf-179	100	30	,	,	PUNCT
gujaf-179	100	31	2018	2018	NUM
gujaf-179	100	32	)	)	PUNCT
gujaf-179	100	33	,	,	PUNCT
gujaf-179	100	34	and	and	CCONJ
gujaf-179	100	35	is	be	AUX
gujaf-179	100	36	motivated	motivate	VERB
gujaf-179	100	37	by	by	ADP
gujaf-179	100	38	two	two	NUM
gujaf-179	100	39	factors	factor	NOUN
gujaf-179	100	40	,	,	PUNCT
gujaf-179	100	41	the	the	DET
gujaf-179	100	42	comparability	comparability	NOUN
gujaf-179	100	43	of	of	ADP
gujaf-179	100	44	information	information	NOUN
gujaf-179	100	45	among	among	ADP
gujaf-179	100	46	countries	country	NOUN
gujaf-179	100	47	and	and	CCONJ
gujaf-179	100	48	the	the	DET
gujaf-179	100	49	quality	quality	NOUN
gujaf-179	100	50	of	of	ADP
gujaf-179	100	51	accounting	accounting	NOUN
gujaf-179	100	52	information	information	NOUN
gujaf-179	100	53	(	(	PUNCT
gujaf-179	100	54	julio	julio	PROPN
gujaf-179	100	55	-	-	PUNCT
gujaf-179	100	56	cesar	cesar	PROPN
gujaf-179	100	57	et	et	PROPN
gujaf-179	100	58	al	al	PROPN
gujaf-179	100	59	.	.	PROPN
gujaf-179	100	60	2017	2017	NUM
gujaf-179	100	61	)	)	PUNCT
gujaf-179	100	62	.	.	PUNCT
gujaf-179	101	1	reasoning	reasoning	NOUN
gujaf-179	101	2	towards	towards	ADP
gujaf-179	101	3	quality	quality	NOUN
gujaf-179	101	4	of	of	ADP
gujaf-179	101	5	accounting	accounting	NOUN
gujaf-179	101	6	information	information	NOUN
gujaf-179	101	7	as	as	ADP
gujaf-179	101	8	highlighted	highlight	VERB
gujaf-179	101	9	above	above	ADV
gujaf-179	101	10	,	,	PUNCT
gujaf-179	101	11	the	the	DET
gujaf-179	101	12	introduction	introduction	NOUN
gujaf-179	101	13	and	and	CCONJ
gujaf-179	101	14	issuance	issuance	NOUN
gujaf-179	101	15	of	of	ADP
gujaf-179	101	16	ifrs	ifrs	NOUN
gujaf-179	101	17	should	should	AUX
gujaf-179	101	18	expectedly	expectedly	ADV
gujaf-179	101	19	enhance	enhance	VERB
gujaf-179	101	20	the	the	DET
gujaf-179	101	21	quality	quality	NOUN
gujaf-179	101	22	of	of	ADP
gujaf-179	101	23	financial	financial	ADJ
gujaf-179	101	24	reports	report	NOUN
gujaf-179	101	25	and	and	CCONJ
gujaf-179	101	26	accounting	accounting	NOUN
gujaf-179	101	27	information	information	NOUN
gujaf-179	101	28	,	,	PUNCT
gujaf-179	101	29	and	and	CCONJ
gujaf-179	101	30	make	make	VERB
gujaf-179	101	31	them	they	PRON
gujaf-179	101	32	more	more	ADV
gujaf-179	101	33	reliable	reliable	ADJ
gujaf-179	101	34	.	.	PUNCT
gujaf-179	102	1	this	this	PRON
gujaf-179	102	2	would	would	AUX
gujaf-179	102	3	simplify	simplify	VERB
gujaf-179	102	4	accounting	accounting	NOUN
gujaf-179	102	5	procedures	procedure	NOUN
gujaf-179	102	6	by	by	ADP
gujaf-179	102	7	allowing	allow	VERB
gujaf-179	102	8	companies	company	NOUN
gujaf-179	102	9	to	to	PART
gujaf-179	102	10	use	use	VERB
gujaf-179	102	11	one	one	NUM
gujaf-179	102	12	reporting	reporting	NOUN
gujaf-179	102	13	language	language	NOUN
gujaf-179	102	14	throughout	throughout	ADV
gujaf-179	102	15	;	;	PUNCT
gujaf-179	102	16	it	it	PRON
gujaf-179	102	17	would	would	AUX
gujaf-179	102	18	also	also	ADV
gujaf-179	102	19	provide	provide	VERB
gujaf-179	102	20	investors	investor	NOUN
gujaf-179	102	21	and	and	CCONJ
gujaf-179	102	22	auditors	auditor	NOUN
gujaf-179	102	23	with	with	ADP
gujaf-179	102	24	a	a	DET
gujaf-179	102	25	cohesive	cohesive	ADJ
gujaf-179	102	26	view	view	NOUN
gujaf-179	102	27	of	of	ADP
gujaf-179	102	28	companies	company	NOUN
gujaf-179	102	29	’	'	PUNCT
gujaf-179	102	30	finances	finance	NOUN
gujaf-179	102	31	(	(	PUNCT
gujaf-179	102	32	rehana	rehana	NOUN
gujaf-179	102	33	,	,	PUNCT
gujaf-179	102	34	2017	2017	NUM
gujaf-179	102	35	)	)	PUNCT
gujaf-179	102	36	.	.	PUNCT
gujaf-179	103	1	these	these	DET
gujaf-179	103	2	objectives	objective	NOUN
gujaf-179	103	3	align	align	VERB
gujaf-179	103	4	with	with	ADP
gujaf-179	103	5	global	global	ADJ
gujaf-179	103	6	business	business	NOUN
gujaf-179	103	7	stakeholders	stakeholder	NOUN
gujaf-179	103	8	’	'	PUNCT
gujaf-179	103	9	desire	desire	NOUN
gujaf-179	103	10	of	of	ADP
gujaf-179	103	11	securing	secure	VERB
gujaf-179	103	12	a	a	DET
gujaf-179	103	13	reporting	reporting	NOUN
gujaf-179	103	14	framework	framework	NOUN
gujaf-179	103	15	that	that	PRON
gujaf-179	103	16	harmonizes	harmonize	VERB
gujaf-179	103	17	global	global	ADJ
gujaf-179	103	18	financial	financial	ADJ
gujaf-179	103	19	reporting	reporting	NOUN
gujaf-179	103	20	standards	standard	NOUN
gujaf-179	103	21	so	so	SCONJ
gujaf-179	103	22	as	as	SCONJ
gujaf-179	103	23	to	to	PART
gujaf-179	103	24	allay	allay	VERB
gujaf-179	103	25	fraudulent	fraudulent	ADJ
gujaf-179	103	26	reporting	reporting	NOUN
gujaf-179	103	27	and	and	CCONJ
gujaf-179	103	28	bring	bring	VERB
gujaf-179	103	29	about	about	ADP
gujaf-179	103	30	better	well	ADJ
gujaf-179	103	31	and	and	CCONJ
gujaf-179	103	32	quality	quality	NOUN
gujaf-179	103	33	reporting	reporting	NOUN
gujaf-179	103	34	in	in	ADP
gujaf-179	103	35	the	the	DET
gujaf-179	103	36	wake	wake	NOUN
gujaf-179	103	37	of	of	ADP
gujaf-179	103	38	persistent	persistent	ADJ
gujaf-179	103	39	corporate	corporate	ADJ
gujaf-179	103	40	scandals	scandal	NOUN
gujaf-179	103	41	that	that	PRON
gujaf-179	103	42	have	have	AUX
gujaf-179	103	43	kept	keep	VERB
gujaf-179	103	44	the	the	DET
gujaf-179	103	45	audit	audit	NOUN
gujaf-179	103	46	expectation	expectation	NOUN
gujaf-179	103	47	gap	gap	NOUN
gujaf-179	103	48	crisis	crisis	NOUN
gujaf-179	103	49	afloat	afloat	ADV
gujaf-179	103	50	.	.	PUNCT
gujaf-179	104	1	against	against	ADP
gujaf-179	104	2	this	this	DET
gujaf-179	104	3	backdrop	backdrop	NOUN
gujaf-179	104	4	,	,	PUNCT
gujaf-179	104	5	adwan	adwan	NOUN
gujaf-179	104	6	(	(	PUNCT
gujaf-179	104	7	2016	2016	NUM
gujaf-179	104	8	)	)	PUNCT
gujaf-179	104	9	and	and	CCONJ
gujaf-179	104	10	hail	hail	NOUN
gujaf-179	104	11	et	et	PROPN
gujaf-179	104	12	al	al	PROPN
gujaf-179	104	13	.	.	PROPN
gujaf-179	105	1	(	(	PUNCT
gujaf-179	105	2	2017	2017	NUM
gujaf-179	105	3	)	)	PUNCT
gujaf-179	105	4	highlight	highlight	VERB
gujaf-179	105	5	that	that	SCONJ
gujaf-179	105	6	the	the	DET
gujaf-179	105	7	demand	demand	NOUN
gujaf-179	105	8	for	for	ADP
gujaf-179	105	9	transparent	transparent	ADJ
gujaf-179	105	10	,	,	PUNCT
gujaf-179	105	11	comparable	comparable	ADJ
gujaf-179	105	12	,	,	PUNCT
gujaf-179	105	13	and	and	CCONJ
gujaf-179	105	14	reliable	reliable	ADJ
gujaf-179	105	15	financial	financial	ADJ
gujaf-179	105	16	information	information	NOUN
gujaf-179	105	17	in	in	ADP
gujaf-179	105	18	the	the	DET
gujaf-179	105	19	stock	stock	NOUN
gujaf-179	105	20	markets	market	NOUN
gujaf-179	105	21	is	be	AUX
gujaf-179	105	22	triggered	trigger	VERB
gujaf-179	105	23	by	by	ADP
gujaf-179	105	24	the	the	DET
gujaf-179	105	25	high	high	ADJ
gujaf-179	105	26	gusau	gusau	ADJ
gujaf-179	105	27	journal	journal	NOUN
gujaf-179	105	28	of	of	ADP
gujaf-179	105	29	accounting	accounting	NOUN
gujaf-179	105	30	and	and	CCONJ
gujaf-179	105	31	finance	finance	NOUN
gujaf-179	105	32	,	,	PUNCT
gujaf-179	105	33	vol	vol	NOUN
gujaf-179	105	34	.	.	PROPN
gujaf-179	106	1	3	3	NUM
gujaf-179	106	2	,	,	PUNCT
gujaf-179	106	3	issue	issue	NOUN
gujaf-179	106	4	3	3	NUM
gujaf-179	106	5	,	,	PUNCT
gujaf-179	106	6	october	october	PROPN
gujaf-179	106	7	,	,	PUNCT
gujaf-179	106	8	2022	2022	NUM
gujaf-179	106	9	37	37	NUM
gujaf-179	106	10	profile	profile	NOUN
gujaf-179	106	11	corporate	corporate	ADJ
gujaf-179	106	12	scandals	scandal	NOUN
gujaf-179	106	13	in	in	ADP
gujaf-179	106	14	the	the	DET
gujaf-179	106	15	u.s	u.s	PROPN
gujaf-179	106	16	hence	hence	ADV
gujaf-179	106	17	,	,	PUNCT
gujaf-179	106	18	the	the	DET
gujaf-179	106	19	need	need	NOUN
gujaf-179	106	20	for	for	ADP
gujaf-179	106	21	harmonization	harmonization	NOUN
gujaf-179	106	22	of	of	ADP
gujaf-179	106	23	accounting	accounting	NOUN
gujaf-179	106	24	reporting	reporting	NOUN
gujaf-179	106	25	standards	standard	NOUN
gujaf-179	106	26	and	and	CCONJ
gujaf-179	106	27	other	other	ADJ
gujaf-179	106	28	measures	measure	NOUN
gujaf-179	106	29	to	to	PART
gujaf-179	106	30	mitigate	mitigate	VERB
gujaf-179	106	31	such	such	ADJ
gujaf-179	106	32	occurrence	occurrence	NOUN
gujaf-179	106	33	.	.	PUNCT
gujaf-179	107	1	in	in	ADP
gujaf-179	107	2	the	the	DET
gujaf-179	107	3	light	light	NOUN
gujaf-179	107	4	of	of	ADP
gujaf-179	107	5	the	the	DET
gujaf-179	107	6	above	above	ADJ
gujaf-179	107	7	,	,	PUNCT
gujaf-179	107	8	developing	develop	VERB
gujaf-179	107	9	and	and	CCONJ
gujaf-179	107	10	issuing	issue	VERB
gujaf-179	107	11	financial	financial	ADJ
gujaf-179	107	12	reporting	reporting	NOUN
gujaf-179	107	13	standards	standard	NOUN
gujaf-179	107	14	that	that	PRON
gujaf-179	107	15	would	would	AUX
gujaf-179	107	16	require	require	VERB
gujaf-179	107	17	thorough	thorough	ADJ
gujaf-179	107	18	audit	audit	NOUN
gujaf-179	107	19	procedures	procedure	NOUN
gujaf-179	107	20	for	for	ADP
gujaf-179	107	21	better	well	ADJ
gujaf-179	107	22	quality	quality	NOUN
gujaf-179	107	23	audit	audit	NOUN
gujaf-179	107	24	becomes	become	VERB
gujaf-179	107	25	necessary	necessary	ADJ
gujaf-179	107	26	hence	hence	ADV
gujaf-179	107	27	,	,	PUNCT
gujaf-179	107	28	the	the	DET
gujaf-179	107	29	issuance	issuance	NOUN
gujaf-179	107	30	of	of	ADP
gujaf-179	107	31	ifrs	ifrs	PROPN
gujaf-179	107	32	.	.	PUNCT
gujaf-179	108	1	iaasb	iaasb	NOUN
gujaf-179	108	2	(	(	PUNCT
gujaf-179	108	3	as	as	SCONJ
gujaf-179	108	4	cited	cite	VERB
gujaf-179	108	5	in	in	ADP
gujaf-179	108	6	sule	sule	PROPN
gujaf-179	108	7	et	et	PROPN
gujaf-179	108	8	al	al	PROPN
gujaf-179	108	9	.	.	PROPN
gujaf-179	108	10	,	,	PUNCT
gujaf-179	108	11	2018	2018	NUM
gujaf-179	108	12	)	)	PUNCT
gujaf-179	108	13	highlights	highlight	NOUN
gujaf-179	108	14	that	that	SCONJ
gujaf-179	108	15	the	the	DET
gujaf-179	108	16	prevalence	prevalence	NOUN
gujaf-179	108	17	of	of	ADP
gujaf-179	108	18	global	global	ADJ
gujaf-179	108	19	financial	financial	ADJ
gujaf-179	108	20	crisis	crisis	NOUN
gujaf-179	108	21	and	and	CCONJ
gujaf-179	108	22	complexity	complexity	NOUN
gujaf-179	108	23	in	in	ADP
gujaf-179	108	24	financial	financial	ADJ
gujaf-179	108	25	reporting	reporting	NOUN
gujaf-179	108	26	has	have	AUX
gujaf-179	108	27	prompted	prompt	VERB
gujaf-179	108	28	the	the	DET
gujaf-179	108	29	attention	attention	NOUN
gujaf-179	108	30	of	of	ADP
gujaf-179	108	31	investors	investor	NOUN
gujaf-179	108	32	and	and	CCONJ
gujaf-179	108	33	other	other	ADJ
gujaf-179	108	34	users	user	NOUN
gujaf-179	108	35	of	of	ADP
gujaf-179	108	36	financial	financial	ADJ
gujaf-179	108	37	statements	statement	NOUN
gujaf-179	108	38	to	to	PART
gujaf-179	108	39	demand	demand	VERB
gujaf-179	108	40	more	more	ADV
gujaf-179	108	41	informative	informative	ADJ
gujaf-179	108	42	auditor	auditor	NOUN
gujaf-179	108	43	’s	’s	PART
gujaf-179	108	44	reports	report	NOUN
gujaf-179	108	45	.	.	PUNCT
gujaf-179	109	1	demanding	demand	VERB
gujaf-179	109	2	more	more	ADV
gujaf-179	109	3	informative	informative	ADJ
gujaf-179	109	4	auditor	auditor	NOUN
gujaf-179	109	5	’s	’s	PART
gujaf-179	109	6	report	report	NOUN
gujaf-179	109	7	suggests	suggest	VERB
gujaf-179	109	8	expansion	expansion	NOUN
gujaf-179	109	9	of	of	ADP
gujaf-179	109	10	the	the	DET
gujaf-179	109	11	working	work	VERB
gujaf-179	109	12	base	base	NOUN
gujaf-179	109	13	of	of	ADP
gujaf-179	109	14	auditors	auditor	NOUN
gujaf-179	109	15	,	,	PUNCT
gujaf-179	109	16	reinforcement	reinforcement	NOUN
gujaf-179	109	17	of	of	ADP
gujaf-179	109	18	accounting	accounting	NOUN
gujaf-179	109	19	disclosure	disclosure	NOUN
gujaf-179	109	20	quality	quality	NOUN
gujaf-179	109	21	,	,	PUNCT
gujaf-179	109	22	decreasing	decrease	VERB
gujaf-179	109	23	the	the	DET
gujaf-179	109	24	scope	scope	NOUN
gujaf-179	109	25	of	of	ADP
gujaf-179	109	26	earnings	earning	NOUN
gujaf-179	109	27	management	management	NOUN
gujaf-179	109	28	,	,	PUNCT
gujaf-179	109	29	as	as	ADV
gujaf-179	109	30	well	well	ADV
gujaf-179	109	31	as	as	ADP
gujaf-179	109	32	increasing	increase	VERB
gujaf-179	109	33	the	the	DET
gujaf-179	109	34	value	value	NOUN
gujaf-179	109	35	relevance	relevance	NOUN
gujaf-179	109	36	of	of	ADP
gujaf-179	109	37	accounting	account	VERB
gujaf-179	109	38	information	information	NOUN
gujaf-179	109	39	all	all	PRON
gujaf-179	109	40	of	of	ADP
gujaf-179	109	41	which	which	PRON
gujaf-179	109	42	have	have	AUX
gujaf-179	109	43	been	be	AUX
gujaf-179	109	44	identified	identify	VERB
gujaf-179	109	45	by	by	ADP
gujaf-179	109	46	researchers	researcher	NOUN
gujaf-179	109	47	(	(	PUNCT
gujaf-179	109	48	agyei	agyei	NOUN
gujaf-179	109	49	-	-	PUNCT
gujaf-179	109	50	mensah	mensah	PROPN
gujaf-179	109	51	(	(	PUNCT
gujaf-179	109	52	2013	2013	NUM
gujaf-179	109	53	)	)	PUNCT
gujaf-179	109	54	;	;	PUNCT
gujaf-179	109	55	arum	arum	PROPN
gujaf-179	109	56	(	(	PUNCT
gujaf-179	109	57	2013	2013	NUM
gujaf-179	109	58	)	)	PUNCT
gujaf-179	109	59	;	;	PUNCT
gujaf-179	109	60	ajekwe	ajekwe	VERB
gujaf-179	109	61	et	et	PROPN
gujaf-179	109	62	al	al	PROPN
gujaf-179	109	63	.	.	PROPN
gujaf-179	110	1	(	(	PUNCT
gujaf-179	110	2	2017	2017	NUM
gujaf-179	110	3	)	)	PUNCT
gujaf-179	110	4	)	)	PUNCT
gujaf-179	111	1	to	to	PART
gujaf-179	111	2	derive	derive	VERB
gujaf-179	111	3	from	from	ADP
gujaf-179	111	4	ifrs	ifrs	PROPN
gujaf-179	111	5	based	base	VERB
gujaf-179	111	6	financial	financial	ADJ
gujaf-179	111	7	statements	statement	NOUN
gujaf-179	111	8	.	.	PUNCT
gujaf-179	112	1	perhaps	perhaps	ADV
gujaf-179	112	2	because	because	SCONJ
gujaf-179	112	3	the	the	DET
gujaf-179	112	4	issuance	issuance	NOUN
gujaf-179	112	5	and	and	CCONJ
gujaf-179	112	6	subsequent	subsequent	ADJ
gujaf-179	112	7	adoption	adoption	NOUN
gujaf-179	112	8	of	of	ADP
gujaf-179	112	9	ifrs	ifrs	PROPN
gujaf-179	112	10	for	for	ADP
gujaf-179	112	11	financial	financial	ADJ
gujaf-179	112	12	reporting	reporting	NOUN
gujaf-179	112	13	by	by	ADP
gujaf-179	112	14	companies	company	NOUN
gujaf-179	112	15	across	across	ADP
gujaf-179	112	16	the	the	DET
gujaf-179	112	17	world	world	NOUN
gujaf-179	112	18	have	have	AUX
gujaf-179	112	19	been	be	AUX
gujaf-179	112	20	empirically	empirically	ADV
gujaf-179	112	21	determined	determine	VERB
gujaf-179	112	22	to	to	PART
gujaf-179	112	23	cause	cause	VERB
gujaf-179	112	24	certain	certain	ADJ
gujaf-179	112	25	complexity	complexity	NOUN
gujaf-179	112	26	in	in	ADP
gujaf-179	112	27	audit	audit	NOUN
gujaf-179	112	28	task	task	NOUN
gujaf-179	112	29	(	(	PUNCT
gujaf-179	112	30	ajekwe	ajekwe	PROPN
gujaf-179	112	31	et	et	PROPN
gujaf-179	112	32	al	al	PROPN
gujaf-179	112	33	.	.	PROPN
gujaf-179	112	34	2017	2017	NUM
gujaf-179	112	35	)	)	PUNCT
gujaf-179	112	36	thereby	thereby	ADV
gujaf-179	112	37	requiring	require	VERB
gujaf-179	112	38	a	a	DET
gujaf-179	112	39	more	more	ADV
gujaf-179	112	40	comprehensive	comprehensive	ADJ
gujaf-179	112	41	and	and	CCONJ
gujaf-179	112	42	in	in	ADP
gujaf-179	112	43	-	-	PUNCT
gujaf-179	112	44	depth	depth	NOUN
gujaf-179	112	45	review	review	NOUN
gujaf-179	112	46	and	and	CCONJ
gujaf-179	112	47	evaluation	evaluation	NOUN
gujaf-179	112	48	of	of	ADP
gujaf-179	112	49	financial	financial	ADJ
gujaf-179	112	50	statement	statement	NOUN
gujaf-179	112	51	prepared	prepare	VERB
gujaf-179	112	52	on	on	ADP
gujaf-179	112	53	the	the	DET
gujaf-179	112	54	bases	basis	NOUN
gujaf-179	112	55	of	of	ADP
gujaf-179	112	56	the	the	DET
gujaf-179	112	57	standard	standard	NOUN
gujaf-179	112	58	,	,	PUNCT
gujaf-179	112	59	a	a	DET
gujaf-179	112	60	large	large	ADJ
gujaf-179	112	61	number	number	NOUN
gujaf-179	112	62	of	of	ADP
gujaf-179	112	63	researchers	researcher	NOUN
gujaf-179	112	64	directed	direct	VERB
gujaf-179	112	65	their	their	PRON
gujaf-179	112	66	efforts	effort	NOUN
gujaf-179	112	67	at	at	ADP
gujaf-179	112	68	determining	determine	VERB
gujaf-179	112	69	the	the	DET
gujaf-179	112	70	existence	existence	NOUN
gujaf-179	112	71	of	of	ADP
gujaf-179	112	72	relationship	relationship	NOUN
gujaf-179	112	73	between	between	ADP
gujaf-179	112	74	ifrs	ifrs	NOUN
gujaf-179	112	75	and	and	CCONJ
gujaf-179	112	76	auditing	auditing	NOUN
gujaf-179	112	77	,	,	PUNCT
gujaf-179	112	78	and	and	CCONJ
gujaf-179	112	79	documented	document	VERB
gujaf-179	112	80	some	some	DET
gujaf-179	112	81	empirical	empirical	ADJ
gujaf-179	112	82	evidence	evidence	NOUN
gujaf-179	112	83	of	of	ADP
gujaf-179	112	84	the	the	DET
gujaf-179	112	85	existence	existence	NOUN
gujaf-179	112	86	of	of	ADP
gujaf-179	112	87	relationship	relationship	NOUN
gujaf-179	112	88	between	between	ADP
gujaf-179	112	89	ifrs	ifrs	NOUN
gujaf-179	112	90	and	and	CCONJ
gujaf-179	112	91	complexity	complexity	NOUN
gujaf-179	112	92	of	of	ADP
gujaf-179	112	93	audit	audit	NOUN
gujaf-179	112	94	work	work	NOUN
gujaf-179	112	95	,	,	PUNCT
gujaf-179	112	96	audit	audit	NOUN
gujaf-179	112	97	fee	fee	NOUN
gujaf-179	112	98	,	,	PUNCT
gujaf-179	112	99	audit	audit	NOUN
gujaf-179	112	100	quality	quality	NOUN
gujaf-179	112	101	,	,	PUNCT
gujaf-179	112	102	reporting	report	VERB
gujaf-179	112	103	quality	quality	NOUN
gujaf-179	112	104	,	,	PUNCT
gujaf-179	112	105	information	information	NOUN
gujaf-179	112	106	quality	quality	NOUN
gujaf-179	112	107	,	,	PUNCT
gujaf-179	112	108	etc	etc	X
gujaf-179	112	109	.	.	X
gujaf-179	113	1	in	in	ADP
gujaf-179	113	2	this	this	DET
gujaf-179	113	3	connection	connection	NOUN
gujaf-179	113	4	,	,	PUNCT
gujaf-179	113	5	this	this	DET
gujaf-179	113	6	paper	paper	NOUN
gujaf-179	113	7	aims	aim	VERB
gujaf-179	113	8	at	at	ADP
gujaf-179	113	9	linking	link	VERB
gujaf-179	113	10	the	the	DET
gujaf-179	113	11	possible	possible	ADJ
gujaf-179	113	12	effect	effect	NOUN
gujaf-179	113	13	of	of	ADP
gujaf-179	113	14	ifrs	ifrs	NOUN
gujaf-179	113	15	on	on	ADP
gujaf-179	113	16	some	some	PRON
gujaf-179	113	17	of	of	ADP
gujaf-179	113	18	those	those	DET
gujaf-179	113	19	audit	audit	NOUN
gujaf-179	113	20	matters	matter	NOUN
gujaf-179	113	21	,	,	PUNCT
gujaf-179	113	22	to	to	ADP
gujaf-179	113	23	narrowing	narrow	VERB
gujaf-179	113	24	audit	audit	NOUN
gujaf-179	113	25	expectation	expectation	NOUN
gujaf-179	113	26	gap	gap	NOUN
gujaf-179	113	27	.	.	PUNCT
gujaf-179	114	1	to	to	PART
gujaf-179	114	2	achieve	achieve	VERB
gujaf-179	114	3	this	this	DET
gujaf-179	114	4	objective	objective	NOUN
gujaf-179	114	5	,	,	PUNCT
gujaf-179	114	6	the	the	DET
gujaf-179	114	7	paper	paper	NOUN
gujaf-179	114	8	hypothesized	hypothesize	VERB
gujaf-179	114	9	that	that	SCONJ
gujaf-179	114	10	ifrs	ifrs	NOUN
gujaf-179	114	11	-	-	PUNCT
gujaf-179	114	12	induced	induce	VERB
gujaf-179	114	13	quality	quality	NOUN
gujaf-179	114	14	financial	financial	ADJ
gujaf-179	114	15	report	report	NOUN
gujaf-179	114	16	does	do	AUX
gujaf-179	114	17	not	not	PART
gujaf-179	114	18	narrow	narrow	VERB
gujaf-179	114	19	audit	audit	NOUN
gujaf-179	114	20	expectation	expectation	NOUN
gujaf-179	114	21	gap	gap	NOUN
gujaf-179	114	22	,	,	PUNCT
gujaf-179	114	23	and	and	CCONJ
gujaf-179	114	24	that	that	SCONJ
gujaf-179	114	25	the	the	DET
gujaf-179	114	26	complexity	complexity	NOUN
gujaf-179	114	27	of	of	ADP
gujaf-179	114	28	audit	audit	NOUN
gujaf-179	114	29	work	work	NOUN
gujaf-179	114	30	required	require	VERB
gujaf-179	114	31	by	by	ADP
gujaf-179	114	32	ifrs	ifrs	NOUN
gujaf-179	114	33	-	-	PUNCT
gujaf-179	114	34	based	base	VERB
gujaf-179	114	35	financial	financial	ADJ
gujaf-179	114	36	report	report	NOUN
gujaf-179	114	37	does	do	AUX
gujaf-179	114	38	not	not	PART
gujaf-179	114	39	narrow	narrow	VERB
gujaf-179	114	40	audit	audit	NOUN
gujaf-179	114	41	expectation	expectation	NOUN
gujaf-179	114	42	gap	gap	NOUN
gujaf-179	114	43	.	.	PUNCT
gujaf-179	115	1	also	also	ADV
gujaf-179	115	2	,	,	PUNCT
gujaf-179	115	3	that	that	DET
gujaf-179	115	4	audit	audit	NOUN
gujaf-179	115	5	quality	quality	NOUN
gujaf-179	115	6	occasioned	occasion	VERB
gujaf-179	115	7	by	by	ADP
gujaf-179	115	8	in	in	ADP
gujaf-179	115	9	-	-	PUNCT
gujaf-179	115	10	depth	depth	NOUN
gujaf-179	115	11	review	review	NOUN
gujaf-179	115	12	of	of	ADP
gujaf-179	115	13	ifrs	ifrs	PROPN
gujaf-179	115	14	based	base	VERB
gujaf-179	115	15	financial	financial	ADJ
gujaf-179	115	16	report	report	NOUN
gujaf-179	115	17	does	do	AUX
gujaf-179	115	18	not	not	PART
gujaf-179	115	19	narrow	narrow	VERB
gujaf-179	115	20	audit	audit	NOUN
gujaf-179	115	21	expectation	expectation	NOUN
gujaf-179	115	22	gap	gap	NOUN
gujaf-179	115	23	.	.	PUNCT
gujaf-179	116	1	the	the	DET
gujaf-179	116	2	contribution	contribution	NOUN
gujaf-179	116	3	of	of	ADP
gujaf-179	116	4	this	this	DET
gujaf-179	116	5	paper	paper	NOUN
gujaf-179	116	6	lies	lie	VERB
gujaf-179	116	7	in	in	ADP
gujaf-179	116	8	the	the	DET
gujaf-179	116	9	lead	lead	NOUN
gujaf-179	116	10	for	for	ADP
gujaf-179	116	11	which	which	PRON
gujaf-179	116	12	it	it	PRON
gujaf-179	116	13	provides	provide	VERB
gujaf-179	116	14	in	in	ADP
gujaf-179	116	15	directing	direct	VERB
gujaf-179	116	16	the	the	DET
gujaf-179	116	17	focus	focus	NOUN
gujaf-179	116	18	of	of	ADP
gujaf-179	116	19	accounting	accounting	NOUN
gujaf-179	116	20	research	research	NOUN
gujaf-179	116	21	towards	towards	ADP
gujaf-179	116	22	finding	find	VERB
gujaf-179	116	23	ways	way	NOUN
gujaf-179	116	24	of	of	ADP
gujaf-179	116	25	developing	develop	VERB
gujaf-179	116	26	and	and	CCONJ
gujaf-179	116	27	using	use	VERB
gujaf-179	116	28	accounting	accounting	NOUN
gujaf-179	116	29	standards	standard	NOUN
gujaf-179	116	30	to	to	PART
gujaf-179	116	31	wholly	wholly	ADV
gujaf-179	116	32	address	address	VERB
gujaf-179	116	33	the	the	DET
gujaf-179	116	34	problems	problem	NOUN
gujaf-179	116	35	leading	lead	VERB
gujaf-179	116	36	to	to	ADP
gujaf-179	116	37	audit	audit	NOUN
gujaf-179	116	38	expectation	expectation	NOUN
gujaf-179	116	39	gap	gap	NOUN
gujaf-179	116	40	.	.	PUNCT
gujaf-179	117	1	the	the	DET
gujaf-179	117	2	remaining	remain	VERB
gujaf-179	117	3	paper	paper	NOUN
gujaf-179	117	4	is	be	AUX
gujaf-179	117	5	structured	structure	VERB
gujaf-179	117	6	into	into	ADP
gujaf-179	117	7	sections	section	NOUN
gujaf-179	117	8	,	,	PUNCT
gujaf-179	117	9	with	with	ADP
gujaf-179	117	10	section	section	NOUN
gujaf-179	117	11	two	two	NUM
gujaf-179	117	12	being	be	AUX
gujaf-179	117	13	dedicated	dedicate	VERB
gujaf-179	117	14	to	to	ADP
gujaf-179	117	15	literature	literature	PROPN
gujaf-179	117	16	review	review	PROPN
gujaf-179	117	17	,	,	PUNCT
gujaf-179	117	18	while	while	SCONJ
gujaf-179	117	19	section	section	NOUN
gujaf-179	117	20	three	three	NUM
gujaf-179	117	21	discusses	discuss	VERB
gujaf-179	117	22	the	the	DET
gujaf-179	117	23	research	research	NOUN
gujaf-179	117	24	methodology	methodology	NOUN
gujaf-179	117	25	;	;	PUNCT
gujaf-179	117	26	sections	section	NOUN
gujaf-179	117	27	four	four	NUM
gujaf-179	117	28	,	,	PUNCT
gujaf-179	117	29	five	five	NUM
gujaf-179	117	30	and	and	CCONJ
gujaf-179	117	31	six	six	NUM
gujaf-179	117	32	present	present	ADJ
gujaf-179	117	33	result	result	NOUN
gujaf-179	117	34	of	of	ADP
gujaf-179	117	35	data	datum	NOUN
gujaf-179	117	36	analysis	analysis	NOUN
gujaf-179	117	37	,	,	PUNCT
gujaf-179	117	38	discussion	discussion	NOUN
gujaf-179	117	39	of	of	ADP
gujaf-179	117	40	findings	finding	NOUN
gujaf-179	117	41	,	,	PUNCT
gujaf-179	117	42	as	as	ADV
gujaf-179	117	43	well	well	ADV
gujaf-179	117	44	as	as	ADP
gujaf-179	117	45	conclusion	conclusion	NOUN
gujaf-179	117	46	and	and	CCONJ
gujaf-179	117	47	recommendations	recommendation	NOUN
gujaf-179	117	48	,	,	PUNCT
gujaf-179	117	49	respectively	respectively	ADV
gujaf-179	117	50	.	.	PUNCT
gujaf-179	118	1	gusau	gusau	PROPN
gujaf-179	118	2	journal	journal	PROPN
gujaf-179	118	3	of	of	ADP
gujaf-179	118	4	accounting	accounting	NOUN
gujaf-179	118	5	and	and	CCONJ
gujaf-179	118	6	finance	finance	NOUN
gujaf-179	118	7	,	,	PUNCT
gujaf-179	118	8	vol	vol	NOUN
gujaf-179	118	9	.	.	PROPN
gujaf-179	118	10	3	3	NUM
gujaf-179	118	11	,	,	PUNCT
gujaf-179	118	12	issue	issue	NOUN
gujaf-179	118	13	3	3	NUM
gujaf-179	118	14	,	,	PUNCT
gujaf-179	118	15	october	october	PROPN
gujaf-179	118	16	,	,	PUNCT
gujaf-179	118	17	2022	2022	NUM
gujaf-179	118	18	38	38	NUM
gujaf-179	118	19	2	2	NUM
gujaf-179	118	20	.	.	PUNCT
gujaf-179	119	1	literature	literature	PROPN
gujaf-179	119	2	review	review	PROPN
gujaf-179	119	3	international	international	ADJ
gujaf-179	119	4	financial	financial	ADJ
gujaf-179	119	5	reporting	reporting	NOUN
gujaf-179	119	6	standard	standard	PROPN
gujaf-179	119	7	(	(	PUNCT
gujaf-179	119	8	ifrs	ifrs	PROPN
gujaf-179	119	9	)	)	PUNCT
gujaf-179	119	10	developed	develop	VERB
gujaf-179	119	11	in	in	ADP
gujaf-179	119	12	the	the	DET
gujaf-179	119	13	year	year	NOUN
gujaf-179	119	14	2001	2001	NUM
gujaf-179	119	15	by	by	ADP
gujaf-179	119	16	international	international	ADJ
gujaf-179	119	17	accounting	accounting	PROPN
gujaf-179	119	18	standard	standard	PROPN
gujaf-179	119	19	board	board	PROPN
gujaf-179	119	20	(	(	PUNCT
gujaf-179	119	21	iasb	iasb	PROPN
gujaf-179	119	22	)	)	PUNCT
gujaf-179	119	23	,	,	PUNCT
gujaf-179	119	24	in	in	ADP
gujaf-179	119	25	the	the	DET
gujaf-179	119	26	public	public	ADJ
gujaf-179	119	27	interest	interest	NOUN
gujaf-179	119	28	,	,	PUNCT
gujaf-179	119	29	to	to	PART
gujaf-179	119	30	provide	provide	VERB
gujaf-179	119	31	a	a	DET
gujaf-179	119	32	single	single	ADJ
gujaf-179	119	33	set	set	NOUN
gujaf-179	119	34	of	of	ADP
gujaf-179	119	35	high	high	ADJ
gujaf-179	119	36	quality	quality	NOUN
gujaf-179	119	37	,	,	PUNCT
gujaf-179	119	38	understandable	understandable	ADJ
gujaf-179	119	39	and	and	CCONJ
gujaf-179	119	40	uniform	uniform	ADJ
gujaf-179	119	41	accounting	accounting	NOUN
gujaf-179	119	42	standards	standard	NOUN
gujaf-179	119	43	(	(	PUNCT
gujaf-179	119	44	adetoso	adetoso	NOUN
gujaf-179	119	45	&	&	CCONJ
gujaf-179	119	46	oladejo	oladejo	ADJ
gujaf-179	119	47	,	,	PUNCT
gujaf-179	119	48	2013	2013	NUM
gujaf-179	119	49	)	)	PUNCT
gujaf-179	119	50	,	,	PUNCT
gujaf-179	119	51	ifrs	ifrs	PROPN
gujaf-179	119	52	has	have	AUX
gujaf-179	119	53	been	be	AUX
gujaf-179	119	54	define	define	ADJ
gujaf-179	119	55	as	as	ADP
gujaf-179	119	56	a	a	DET
gujaf-179	119	57	uniform	uniform	ADJ
gujaf-179	119	58	sets	set	NOUN
gujaf-179	119	59	of	of	ADP
gujaf-179	119	60	reporting	reporting	NOUN
gujaf-179	119	61	standards	standard	NOUN
gujaf-179	119	62	developed	develop	VERB
gujaf-179	119	63	based	base	VERB
gujaf-179	119	64	on	on	ADP
gujaf-179	119	65	high	high	ADJ
gujaf-179	119	66	-	-	PUNCT
gujaf-179	119	67	quality	quality	NOUN
gujaf-179	119	68	,	,	PUNCT
gujaf-179	119	69	compatible	compatible	ADJ
gujaf-179	119	70	accounting	accounting	NOUN
gujaf-179	119	71	standards	standard	NOUN
gujaf-179	119	72	that	that	PRON
gujaf-179	119	73	could	could	AUX
gujaf-179	119	74	be	be	AUX
gujaf-179	119	75	used	use	VERB
gujaf-179	119	76	for	for	ADP
gujaf-179	119	77	both	both	CCONJ
gujaf-179	119	78	domestic	domestic	ADJ
gujaf-179	119	79	and	and	CCONJ
gujaf-179	119	80	cross	cross	ADJ
gujaf-179	119	81	-	-	ADJ
gujaf-179	119	82	border	border	ADJ
gujaf-179	119	83	financial	financial	ADJ
gujaf-179	119	84	reporting	reporting	NOUN
gujaf-179	119	85	(	(	PUNCT
gujaf-179	119	86	negash	negash	ADP
gujaf-179	119	87	,	,	PUNCT
gujaf-179	119	88	2008	2008	NUM
gujaf-179	119	89	)	)	PUNCT
gujaf-179	119	90	;	;	PUNCT
gujaf-179	119	91	it	it	PRON
gujaf-179	119	92	is	be	AUX
gujaf-179	119	93	a	a	DET
gujaf-179	119	94	series	series	NOUN
gujaf-179	119	95	of	of	ADP
gujaf-179	119	96	accounting	accounting	NOUN
gujaf-179	119	97	pronouncements	pronouncement	NOUN
gujaf-179	119	98	published	publish	VERB
gujaf-179	119	99	by	by	ADP
gujaf-179	119	100	the	the	DET
gujaf-179	119	101	iasb	iasb	NOUN
gujaf-179	119	102	to	to	PART
gujaf-179	119	103	help	help	VERB
gujaf-179	119	104	preparers	preparer	NOUN
gujaf-179	119	105	of	of	ADP
gujaf-179	119	106	financial	financial	ADJ
gujaf-179	119	107	statements	statement	NOUN
gujaf-179	119	108	,	,	PUNCT
gujaf-179	119	109	throughout	throughout	ADP
gujaf-179	119	110	the	the	DET
gujaf-179	119	111	world	world	NOUN
gujaf-179	119	112	,	,	PUNCT
gujaf-179	119	113	produce	produce	VERB
gujaf-179	119	114	and	and	CCONJ
gujaf-179	119	115	present	present	VERB
gujaf-179	119	116	high	high	ADJ
gujaf-179	119	117	quality	quality	NOUN
gujaf-179	119	118	,	,	PUNCT
gujaf-179	119	119	transparent	transparent	ADJ
gujaf-179	119	120	and	and	CCONJ
gujaf-179	119	121	comparable	comparable	ADJ
gujaf-179	119	122	financial	financial	ADJ
gujaf-179	119	123	information	information	NOUN
gujaf-179	119	124	(	(	PUNCT
gujaf-179	119	125	price	price	NOUN
gujaf-179	119	126	water	water	NOUN
gujaf-179	119	127	house	house	PROPN
gujaf-179	119	128	coppers	coppers	PROPN
gujaf-179	119	129	nigeria	nigeria	PROPN
gujaf-179	119	130	,	,	PUNCT
gujaf-179	119	131	2014	2014	NUM
gujaf-179	119	132	)	)	PUNCT
gujaf-179	119	133	.	.	PUNCT
gujaf-179	120	1	the	the	DET
gujaf-179	120	2	development	development	NOUN
gujaf-179	120	3	and	and	CCONJ
gujaf-179	120	4	issuance	issuance	NOUN
gujaf-179	120	5	of	of	ADP
gujaf-179	120	6	ifrs	ifrs	PROPN
gujaf-179	120	7	has	have	AUX
gujaf-179	120	8	replaced	replace	VERB
gujaf-179	120	9	the	the	DET
gujaf-179	120	10	older	old	ADJ
gujaf-179	120	11	term	term	NOUN
gujaf-179	120	12	international	international	ADJ
gujaf-179	120	13	accounting	accounting	NOUN
gujaf-179	120	14	standard	standard	NOUN
gujaf-179	120	15	,	,	PUNCT
gujaf-179	120	16	with	with	ADP
gujaf-179	120	17	many	many	ADJ
gujaf-179	120	18	of	of	ADP
gujaf-179	120	19	the	the	DET
gujaf-179	120	20	standards	standard	NOUN
gujaf-179	120	21	forming	form	VERB
gujaf-179	120	22	part	part	NOUN
gujaf-179	120	23	of	of	ADP
gujaf-179	120	24	ifrs	ifrs	NOUN
gujaf-179	120	25	maintaining	maintain	VERB
gujaf-179	120	26	their	their	PRON
gujaf-179	120	27	older	old	ADJ
gujaf-179	120	28	name	name	NOUN
gujaf-179	120	29	of	of	ADP
gujaf-179	120	30	international	international	ADJ
gujaf-179	120	31	accounting	accounting	NOUN
gujaf-179	120	32	standards	standard	NOUN
gujaf-179	120	33	(	(	PUNCT
gujaf-179	120	34	ias	ias	PROPN
gujaf-179	120	35	)	)	PUNCT
gujaf-179	120	36	(	(	PUNCT
gujaf-179	120	37	ashok	ashok	NOUN
gujaf-179	120	38	,	,	PUNCT
gujaf-179	120	39	2014	2014	NUM
gujaf-179	120	40	)	)	PUNCT
gujaf-179	120	41	.	.	PUNCT
gujaf-179	121	1	additionally	additionally	ADV
gujaf-179	121	2	,	,	PUNCT
gujaf-179	121	3	ashok	ashok	NOUN
gujaf-179	121	4	also	also	ADV
gujaf-179	121	5	highlights	highlight	VERB
gujaf-179	121	6	that	that	SCONJ
gujaf-179	121	7	ifrs	ifrs	PROPN
gujaf-179	121	8	are	be	AUX
gujaf-179	121	9	considered	consider	VERB
gujaf-179	121	10	‘	'	PUNCT
gujaf-179	121	11	principles	principle	NOUN
gujaf-179	121	12	based	base	VERB
gujaf-179	121	13	’	'	PUNCT
gujaf-179	121	14	set	set	NOUN
gujaf-179	121	15	of	of	ADP
gujaf-179	121	16	standards	standard	NOUN
gujaf-179	121	17	in	in	ADP
gujaf-179	121	18	that	that	SCONJ
gujaf-179	121	19	they	they	PRON
gujaf-179	121	20	establish	establish	VERB
gujaf-179	121	21	broad	broad	ADJ
gujaf-179	121	22	rules	rule	NOUN
gujaf-179	121	23	as	as	ADV
gujaf-179	121	24	well	well	ADV
gujaf-179	121	25	as	as	ADP
gujaf-179	121	26	dictate	dictate	VERB
gujaf-179	121	27	specific	specific	ADJ
gujaf-179	121	28	treatments	treatment	NOUN
gujaf-179	121	29	.	.	PUNCT
gujaf-179	122	1	ifrs	ifrs	PROPN
gujaf-179	122	2	is	be	AUX
gujaf-179	122	3	comprise	comprise	NOUN
gujaf-179	122	4	of	of	ADP
gujaf-179	122	5	international	international	ADJ
gujaf-179	122	6	financial	financial	ADJ
gujaf-179	122	7	reporting	reporting	NOUN
gujaf-179	122	8	standards	standard	NOUN
gujaf-179	122	9	(	(	PUNCT
gujaf-179	122	10	ifrs	ifrs	PROPN
gujaf-179	122	11	)	)	PUNCT
gujaf-179	122	12	,	,	PUNCT
gujaf-179	122	13	international	international	ADJ
gujaf-179	122	14	accounting	accounting	NOUN
gujaf-179	122	15	standards	standard	NOUN
gujaf-179	122	16	(	(	PUNCT
gujaf-179	122	17	ias	ias	PROPN
gujaf-179	122	18	)	)	PUNCT
gujaf-179	122	19	,	,	PUNCT
gujaf-179	122	20	and	and	CCONJ
gujaf-179	122	21	interpretations	interpretation	NOUN
gujaf-179	122	22	originated	originate	VERB
gujaf-179	122	23	by	by	ADP
gujaf-179	122	24	the	the	DET
gujaf-179	122	25	international	international	ADJ
gujaf-179	122	26	financial	financial	ADJ
gujaf-179	122	27	reporting	reporting	NOUN
gujaf-179	122	28	interpretations	interpretation	NOUN
gujaf-179	122	29	committee	committee	PROPN
gujaf-179	122	30	(	(	PUNCT
gujaf-179	122	31	ifric	ifric	ADJ
gujaf-179	122	32	)	)	PUNCT
gujaf-179	122	33	and	and	CCONJ
gujaf-179	122	34	standing	standing	PROPN
gujaf-179	122	35	interpretations	interpretations	PROPN
gujaf-179	122	36	committee	committee	PROPN
gujaf-179	122	37	(	(	PUNCT
gujaf-179	122	38	sic	sic	ADJ
gujaf-179	122	39	)	)	PUNCT
gujaf-179	122	40	(	(	PUNCT
gujaf-179	122	41	akinyemi	akinyemi	ADV
gujaf-179	122	42	,	,	PUNCT
gujaf-179	122	43	2012	2012	NUM
gujaf-179	122	44	)	)	PUNCT
gujaf-179	122	45	,	,	PUNCT
gujaf-179	122	46	with	with	SCONJ
gujaf-179	122	47	its	its	PRON
gujaf-179	122	48	development	development	NOUN
gujaf-179	122	49	being	be	AUX
gujaf-179	122	50	predicated	predicate	VERB
gujaf-179	122	51	upon	upon	SCONJ
gujaf-179	122	52	the	the	DET
gujaf-179	122	53	desire	desire	NOUN
gujaf-179	122	54	to	to	PART
gujaf-179	122	55	have	have	AUX
gujaf-179	122	56	sets	set	NOUN
gujaf-179	122	57	of	of	ADP
gujaf-179	122	58	accounting	accounting	NOUN
gujaf-179	122	59	standards	standard	NOUN
gujaf-179	122	60	that	that	PRON
gujaf-179	122	61	could	could	AUX
gujaf-179	122	62	bring	bring	VERB
gujaf-179	122	63	about	about	ADV
gujaf-179	122	64	transparent	transparent	ADJ
gujaf-179	122	65	,	,	PUNCT
gujaf-179	122	66	comparable	comparable	ADJ
gujaf-179	122	67	,	,	PUNCT
gujaf-179	122	68	and	and	CCONJ
gujaf-179	122	69	reliable	reliable	ADJ
gujaf-179	122	70	financial	financial	ADJ
gujaf-179	122	71	information	information	NOUN
gujaf-179	122	72	.	.	PUNCT
gujaf-179	123	1	in	in	ADP
gujaf-179	123	2	view	view	NOUN
gujaf-179	123	3	of	of	ADP
gujaf-179	123	4	this	this	PRON
gujaf-179	123	5	,	,	PUNCT
gujaf-179	123	6	fasina	fasina	NOUN
gujaf-179	123	7	and	and	CCONJ
gujaf-179	123	8	adegbite	adegbite	PROPN
gujaf-179	123	9	(	(	PUNCT
gujaf-179	123	10	2014	2014	NUM
gujaf-179	123	11	)	)	PUNCT
gujaf-179	123	12	argue	argue	VERB
gujaf-179	123	13	that	that	SCONJ
gujaf-179	123	14	ifrs	ifrs	PROPN
gujaf-179	123	15	remains	remain	VERB
gujaf-179	123	16	a	a	DET
gujaf-179	123	17	set	set	NOUN
gujaf-179	123	18	of	of	ADP
gujaf-179	123	19	standards	standard	NOUN
gujaf-179	123	20	with	with	ADP
gujaf-179	123	21	high	high	ADJ
gujaf-179	123	22	quality	quality	NOUN
gujaf-179	123	23	accounting	accounting	NOUN
gujaf-179	123	24	reporting	reporting	NOUN
gujaf-179	123	25	framework	framework	NOUN
gujaf-179	123	26	as	as	ADP
gujaf-179	123	27	such	such	ADJ
gujaf-179	123	28	,	,	PUNCT
gujaf-179	123	29	users	user	NOUN
gujaf-179	123	30	of	of	ADP
gujaf-179	123	31	financial	financial	ADJ
gujaf-179	123	32	statements	statement	NOUN
gujaf-179	123	33	can	can	AUX
gujaf-179	123	34	easily	easily	ADV
gujaf-179	123	35	compare	compare	VERB
gujaf-179	123	36	entities	entity	NOUN
gujaf-179	123	37	'	'	PART
gujaf-179	123	38	financial	financial	ADJ
gujaf-179	123	39	information	information	NOUN
gujaf-179	123	40	between	between	ADP
gujaf-179	123	41	countries	country	NOUN
gujaf-179	123	42	in	in	ADP
gujaf-179	123	43	different	different	ADJ
gujaf-179	123	44	parts	part	NOUN
gujaf-179	123	45	of	of	ADP
gujaf-179	123	46	the	the	DET
gujaf-179	123	47	world	world	NOUN
gujaf-179	123	48	.	.	PUNCT
gujaf-179	124	1	also	also	ADV
gujaf-179	124	2	,	,	PUNCT
gujaf-179	124	3	ashok	ashok	NOUN
gujaf-179	124	4	(	(	PUNCT
gujaf-179	124	5	2014	2014	NUM
gujaf-179	124	6	)	)	PUNCT
gujaf-179	124	7	maintains	maintain	VERB
gujaf-179	124	8	that	that	SCONJ
gujaf-179	124	9	a	a	DET
gujaf-179	124	10	single	single	ADJ
gujaf-179	124	11	set	set	NOUN
gujaf-179	124	12	of	of	ADP
gujaf-179	124	13	accounting	accounting	NOUN
gujaf-179	124	14	standards	standard	NOUN
gujaf-179	124	15	would	would	AUX
gujaf-179	124	16	enable	enable	VERB
gujaf-179	124	17	international	international	ADJ
gujaf-179	124	18	auditing	auditing	NOUN
gujaf-179	124	19	firms	firm	NOUN
gujaf-179	124	20	to	to	PART
gujaf-179	124	21	standardize	standardize	VERB
gujaf-179	124	22	training	training	NOUN
gujaf-179	124	23	and	and	CCONJ
gujaf-179	124	24	ensure	ensure	VERB
gujaf-179	124	25	better	well	ADJ
gujaf-179	124	26	quality	quality	NOUN
gujaf-179	124	27	of	of	ADP
gujaf-179	124	28	their	their	PRON
gujaf-179	124	29	work	work	NOUN
gujaf-179	124	30	on	on	ADP
gujaf-179	124	31	a	a	DET
gujaf-179	124	32	global	global	ADJ
gujaf-179	124	33	scale	scale	NOUN
gujaf-179	124	34	.	.	PUNCT
gujaf-179	125	1	the	the	DET
gujaf-179	125	2	development	development	NOUN
gujaf-179	125	3	of	of	ADP
gujaf-179	125	4	ifrs	ifrs	PROPN
gujaf-179	125	5	requires	require	VERB
gujaf-179	125	6	compliance	compliance	NOUN
gujaf-179	125	7	with	with	ADP
gujaf-179	125	8	certain	certain	ADJ
gujaf-179	125	9	due	due	ADJ
gujaf-179	125	10	processes	process	NOUN
gujaf-179	125	11	established	establish	VERB
gujaf-179	125	12	under	under	ADP
gujaf-179	125	13	the	the	DET
gujaf-179	125	14	ifrs	ifrs	PROPN
gujaf-179	125	15	foundation	foundation	PROPN
gujaf-179	125	16	constitution	constitution	NOUN
gujaf-179	125	17	.	.	PUNCT
gujaf-179	126	1	some	some	PRON
gujaf-179	126	2	of	of	ADP
gujaf-179	126	3	these	these	DET
gujaf-179	126	4	processes	process	NOUN
gujaf-179	126	5	are	be	AUX
gujaf-179	126	6	the	the	DET
gujaf-179	126	7	publication	publication	NOUN
gujaf-179	126	8	of	of	ADP
gujaf-179	126	9	exposure	exposure	NOUN
gujaf-179	126	10	draft	draft	NOUN
gujaf-179	126	11	which	which	PRON
gujaf-179	126	12	requires	require	VERB
gujaf-179	126	13	approval	approval	NOUN
gujaf-179	126	14	by	by	ADP
gujaf-179	126	15	nine	nine	NUM
gujaf-179	126	16	(	(	PUNCT
gujaf-179	126	17	9	9	NUM
gujaf-179	126	18	)	)	PUNCT
gujaf-179	126	19	members	member	NOUN
gujaf-179	126	20	of	of	ADP
gujaf-179	126	21	the	the	DET
gujaf-179	126	22	iasb	iasb	NOUN
gujaf-179	126	23	where	where	SCONJ
gujaf-179	126	24	there	there	PRON
gujaf-179	126	25	are	be	VERB
gujaf-179	126	26	less	less	ADJ
gujaf-179	126	27	than	than	ADP
gujaf-179	126	28	sixteen	sixteen	NUM
gujaf-179	126	29	(	(	PUNCT
gujaf-179	126	30	16	16	NUM
gujaf-179	126	31	)	)	PUNCT
gujaf-179	126	32	members	member	NOUN
gujaf-179	126	33	,	,	PUNCT
gujaf-179	126	34	and	and	CCONJ
gujaf-179	126	35	ten	ten	NUM
gujaf-179	126	36	(	(	PUNCT
gujaf-179	126	37	10	10	NUM
gujaf-179	126	38	)	)	PUNCT
gujaf-179	126	39	members	member	NOUN
gujaf-179	126	40	in	in	ADP
gujaf-179	126	41	the	the	DET
gujaf-179	126	42	case	case	NOUN
gujaf-179	126	43	of	of	ADP
gujaf-179	126	44	more	more	ADJ
gujaf-179	126	45	than	than	ADP
gujaf-179	126	46	sixteen	sixteen	NUM
gujaf-179	126	47	members	member	NOUN
gujaf-179	126	48	being	be	AUX
gujaf-179	126	49	present	present	ADJ
gujaf-179	126	50	.	.	PUNCT
gujaf-179	127	1	other	other	ADJ
gujaf-179	127	2	decisions	decision	NOUN
gujaf-179	127	3	of	of	ADP
gujaf-179	127	4	the	the	DET
gujaf-179	127	5	iasb	iasb	NOUN
gujaf-179	127	6	include	include	VERB
gujaf-179	127	7	the	the	DET
gujaf-179	127	8	publication	publication	NOUN
gujaf-179	127	9	of	of	ADP
gujaf-179	127	10	a	a	DET
gujaf-179	127	11	discussion	discussion	NOUN
gujaf-179	127	12	paper	paper	NOUN
gujaf-179	127	13	which	which	PRON
gujaf-179	127	14	also	also	ADV
gujaf-179	127	15	requires	require	VERB
gujaf-179	127	16	a	a	DET
gujaf-179	127	17	simple	simple	ADJ
gujaf-179	127	18	majority	majority	NOUN
gujaf-179	127	19	gusau	gusau	ADJ
gujaf-179	127	20	journal	journal	NOUN
gujaf-179	127	21	of	of	ADP
gujaf-179	127	22	accounting	accounting	NOUN
gujaf-179	127	23	and	and	CCONJ
gujaf-179	127	24	finance	finance	NOUN
gujaf-179	127	25	,	,	PUNCT
gujaf-179	127	26	vol	vol	NOUN
gujaf-179	127	27	.	.	PROPN
gujaf-179	127	28	3	3	NUM
gujaf-179	127	29	,	,	PUNCT
gujaf-179	127	30	issue	issue	NOUN
gujaf-179	127	31	3	3	NUM
gujaf-179	127	32	,	,	PUNCT
gujaf-179	127	33	october	october	PROPN
gujaf-179	127	34	,	,	PUNCT
gujaf-179	127	35	2022	2022	NUM
gujaf-179	127	36	39	39	NUM
gujaf-179	127	37	of	of	ADP
gujaf-179	127	38	the	the	DET
gujaf-179	127	39	members	member	NOUN
gujaf-179	127	40	of	of	ADP
gujaf-179	127	41	the	the	DET
gujaf-179	127	42	iasb	iasb	ADJ
gujaf-179	127	43	present	present	NOUN
gujaf-179	127	44	at	at	ADP
gujaf-179	127	45	a	a	DET
gujaf-179	127	46	meeting	meeting	NOUN
gujaf-179	127	47	attended	attend	VERB
gujaf-179	127	48	by	by	ADP
gujaf-179	127	49	at	at	ADV
gujaf-179	127	50	least	least	ADV
gujaf-179	127	51	60	60	NUM
gujaf-179	127	52	percent	percent	NOUN
gujaf-179	127	53	of	of	ADP
gujaf-179	127	54	the	the	DET
gujaf-179	127	55	members	member	NOUN
gujaf-179	127	56	of	of	ADP
gujaf-179	127	57	the	the	DET
gujaf-179	127	58	iasb	iasb	NOUN
gujaf-179	127	59	,	,	PUNCT
gujaf-179	127	60	in	in	ADP
gujaf-179	127	61	person	person	NOUN
gujaf-179	127	62	or	or	CCONJ
gujaf-179	127	63	by	by	ADP
gujaf-179	127	64	telecommunications	telecommunication	NOUN
gujaf-179	127	65	.	.	PUNCT
gujaf-179	128	1	the	the	DET
gujaf-179	128	2	development	development	NOUN
gujaf-179	128	3	and	and	CCONJ
gujaf-179	128	4	issuance	issuance	NOUN
gujaf-179	128	5	of	of	ADP
gujaf-179	128	6	ifrs	ifrs	PROPN
gujaf-179	128	7	over	over	ADP
gujaf-179	128	8	the	the	DET
gujaf-179	128	9	years	year	NOUN
gujaf-179	128	10	is	be	AUX
gujaf-179	128	11	believed	believe	VERB
gujaf-179	128	12	to	to	PART
gujaf-179	128	13	bring	bring	VERB
gujaf-179	128	14	about	about	ADP
gujaf-179	128	15	certain	certain	ADJ
gujaf-179	128	16	benefits	benefit	NOUN
gujaf-179	128	17	.	.	PUNCT
gujaf-179	129	1	accordingly	accordingly	ADV
gujaf-179	129	2	,	,	PUNCT
gujaf-179	129	3	scholars	scholar	NOUN
gujaf-179	129	4	and	and	CCONJ
gujaf-179	129	5	researchers	researcher	NOUN
gujaf-179	129	6	reported	report	VERB
gujaf-179	129	7	amongst	amongst	ADP
gujaf-179	129	8	other	other	ADJ
gujaf-179	129	9	benefits	benefit	NOUN
gujaf-179	129	10	that	that	PRON
gujaf-179	129	11	the	the	DET
gujaf-179	129	12	adoption	adoption	NOUN
gujaf-179	129	13	of	of	ADP
gujaf-179	129	14	ifrs	ifrs	PROPN
gujaf-179	129	15	results	result	NOUN
gujaf-179	129	16	in	in	ADP
gujaf-179	129	17	high	high	ADJ
gujaf-179	129	18	quality	quality	NOUN
gujaf-179	129	19	,	,	PUNCT
gujaf-179	129	20	transparent	transparent	ADJ
gujaf-179	129	21	and	and	CCONJ
gujaf-179	129	22	comparable	comparable	ADJ
gujaf-179	129	23	financial	financial	ADJ
gujaf-179	129	24	statements	statement	NOUN
gujaf-179	129	25	that	that	PRON
gujaf-179	129	26	are	be	AUX
gujaf-179	129	27	based	base	VERB
gujaf-179	129	28	on	on	ADP
gujaf-179	129	29	modern	modern	ADJ
gujaf-179	129	30	accounting	accounting	NOUN
gujaf-179	129	31	principles	principle	NOUN
gujaf-179	129	32	and	and	CCONJ
gujaf-179	129	33	concepts	concept	NOUN
gujaf-179	129	34	that	that	PRON
gujaf-179	129	35	are	be	AUX
gujaf-179	129	36	being	be	AUX
gujaf-179	129	37	applied	apply	VERB
gujaf-179	129	38	in	in	ADP
gujaf-179	129	39	global	global	ADJ
gujaf-179	129	40	markets	market	NOUN
gujaf-179	129	41	(	(	PUNCT
gujaf-179	129	42	akinyemi	akinyemi	ADV
gujaf-179	129	43	,	,	PUNCT
gujaf-179	129	44	2012	2012	NUM
gujaf-179	129	45	)	)	PUNCT
gujaf-179	129	46	;	;	PUNCT
gujaf-179	129	47	that	that	SCONJ
gujaf-179	129	48	it	it	PRON
gujaf-179	129	49	ensures	ensure	VERB
gujaf-179	129	50	transparency	transparency	NOUN
gujaf-179	129	51	,	,	PUNCT
gujaf-179	129	52	uniformity	uniformity	NOUN
gujaf-179	129	53	,	,	PUNCT
gujaf-179	129	54	and	and	CCONJ
gujaf-179	129	55	comparability	comparability	NOUN
gujaf-179	129	56	in	in	ADP
gujaf-179	129	57	preparation	preparation	NOUN
gujaf-179	129	58	and	and	CCONJ
gujaf-179	129	59	presentation	presentation	NOUN
gujaf-179	129	60	of	of	ADP
gujaf-179	129	61	financial	financial	ADJ
gujaf-179	129	62	statements	statement	NOUN
gujaf-179	129	63	on	on	ADP
gujaf-179	129	64	an	an	DET
gujaf-179	129	65	international	international	ADJ
gujaf-179	129	66	basis	basis	NOUN
gujaf-179	129	67	(	(	PUNCT
gujaf-179	129	68	daske	daske	PROPN
gujaf-179	129	69	&	&	CCONJ
gujaf-179	129	70	gebhardt	gebhardt	PROPN
gujaf-179	129	71	,	,	PUNCT
gujaf-179	129	72	2008	2008	NUM
gujaf-179	129	73	)	)	PUNCT
gujaf-179	129	74	;	;	PUNCT
gujaf-179	129	75	and	and	CCONJ
gujaf-179	129	76	that	that	SCONJ
gujaf-179	129	77	because	because	SCONJ
gujaf-179	129	78	ifrs	ifrs	PROPN
gujaf-179	129	79	has	have	VERB
gujaf-179	129	80	the	the	DET
gujaf-179	129	81	capacity	capacity	NOUN
gujaf-179	129	82	to	to	PART
gujaf-179	129	83	enhance	enhance	VERB
gujaf-179	129	84	comparability	comparability	NOUN
gujaf-179	129	85	of	of	ADP
gujaf-179	129	86	companies	company	NOUN
gujaf-179	129	87	’	'	PUNCT
gujaf-179	129	88	financial	financial	ADJ
gujaf-179	129	89	information	information	NOUN
gujaf-179	129	90	and	and	CCONJ
gujaf-179	129	91	to	to	PART
gujaf-179	129	92	improve	improve	VERB
gujaf-179	129	93	the	the	DET
gujaf-179	129	94	quality	quality	NOUN
gujaf-179	129	95	of	of	ADP
gujaf-179	129	96	communication	communication	NOUN
gujaf-179	129	97	to	to	ADP
gujaf-179	129	98	their	their	PRON
gujaf-179	129	99	stockholders	stockholder	NOUN
gujaf-179	129	100	,	,	PUNCT
gujaf-179	129	101	it	it	PRON
gujaf-179	129	102	decreases	decrease	VERB
gujaf-179	129	103	investor	investor	NOUN
gujaf-179	129	104	uncertainty	uncertainty	NOUN
gujaf-179	129	105	,	,	PUNCT
gujaf-179	129	106	reduces	reduce	VERB
gujaf-179	129	107	risk	risk	NOUN
gujaf-179	129	108	,	,	PUNCT
gujaf-179	129	109	increases	increase	VERB
gujaf-179	129	110	market	market	NOUN
gujaf-179	129	111	efficiency	efficiency	NOUN
gujaf-179	129	112	and	and	CCONJ
gujaf-179	129	113	eventually	eventually	ADV
gujaf-179	129	114	minimizes	minimize	VERB
gujaf-179	129	115	the	the	DET
gujaf-179	129	116	cost	cost	NOUN
gujaf-179	129	117	of	of	ADP
gujaf-179	129	118	capital	capital	NOUN
gujaf-179	129	119	(	(	PUNCT
gujaf-179	129	120	ashok	ashok	NOUN
gujaf-179	129	121	,	,	PUNCT
gujaf-179	129	122	2014	2014	NUM
gujaf-179	129	123	)	)	PUNCT
gujaf-179	129	124	.	.	PUNCT
gujaf-179	130	1	considering	consider	VERB
gujaf-179	130	2	the	the	DET
gujaf-179	130	3	foregoing	foregoing	NOUN
gujaf-179	130	4	,	,	PUNCT
gujaf-179	130	5	ifrs	ifrs	PROPN
gujaf-179	130	6	can	can	AUX
gujaf-179	130	7	be	be	AUX
gujaf-179	130	8	seen	see	VERB
gujaf-179	130	9	to	to	PART
gujaf-179	130	10	also	also	ADV
gujaf-179	130	11	have	have	VERB
gujaf-179	130	12	certain	certain	ADJ
gujaf-179	130	13	beneficial	beneficial	ADJ
gujaf-179	130	14	tendencies	tendency	NOUN
gujaf-179	130	15	regarding	regard	VERB
gujaf-179	130	16	narrowing	narrow	VERB
gujaf-179	130	17	audit	audit	NOUN
gujaf-179	130	18	performance	performance	NOUN
gujaf-179	130	19	expectation	expectation	NOUN
gujaf-179	130	20	gap	gap	NOUN
gujaf-179	130	21	.	.	PUNCT
gujaf-179	131	1	this	this	PRON
gujaf-179	131	2	is	be	AUX
gujaf-179	131	3	in	in	ADP
gujaf-179	131	4	the	the	DET
gujaf-179	131	5	sense	sense	NOUN
gujaf-179	131	6	that	that	SCONJ
gujaf-179	131	7	the	the	DET
gujaf-179	131	8	expectation	expectation	NOUN
gujaf-179	131	9	gap	gap	NOUN
gujaf-179	131	10	crop	crop	NOUN
gujaf-179	131	11	up	up	ADP
gujaf-179	131	12	following	follow	VERB
gujaf-179	131	13	faulty	faulty	ADJ
gujaf-179	131	14	,	,	PUNCT
gujaf-179	131	15	erroneous	erroneous	ADJ
gujaf-179	131	16	and	and	CCONJ
gujaf-179	131	17	fraudulent	fraudulent	ADJ
gujaf-179	131	18	reporting	reporting	NOUN
gujaf-179	131	19	that	that	PRON
gujaf-179	131	20	led	lead	VERB
gujaf-179	131	21	to	to	ADP
gujaf-179	131	22	corporate	corporate	ADJ
gujaf-179	131	23	failures	failure	NOUN
gujaf-179	131	24	which	which	PRON
gujaf-179	131	25	users	user	NOUN
gujaf-179	131	26	expected	expect	VERB
gujaf-179	131	27	auditors	auditor	NOUN
gujaf-179	131	28	to	to	PART
gujaf-179	131	29	be	be	AUX
gujaf-179	131	30	able	able	ADJ
gujaf-179	131	31	to	to	PART
gujaf-179	131	32	unravel	unravel	VERB
gujaf-179	131	33	based	base	VERB
gujaf-179	131	34	on	on	ADP
gujaf-179	131	35	the	the	DET
gujaf-179	131	36	expected	expect	VERB
gujaf-179	131	37	nature	nature	NOUN
gujaf-179	131	38	of	of	ADP
gujaf-179	131	39	their	their	PRON
gujaf-179	131	40	work	work	NOUN
gujaf-179	131	41	.	.	PUNCT
gujaf-179	132	1	since	since	SCONJ
gujaf-179	132	2	ifrs	ifrs	PROPN
gujaf-179	132	3	can	can	AUX
gujaf-179	132	4	provide	provide	VERB
gujaf-179	132	5	benefits	benefit	NOUN
gujaf-179	132	6	of	of	ADP
gujaf-179	132	7	ensuring	ensure	VERB
gujaf-179	132	8	transparency	transparency	NOUN
gujaf-179	132	9	in	in	ADP
gujaf-179	132	10	preparation	preparation	NOUN
gujaf-179	132	11	and	and	CCONJ
gujaf-179	132	12	presentation	presentation	NOUN
gujaf-179	132	13	of	of	ADP
gujaf-179	132	14	financial	financial	ADJ
gujaf-179	132	15	statements	statement	NOUN
gujaf-179	132	16	which	which	PRON
gujaf-179	132	17	goes	go	VERB
gujaf-179	132	18	to	to	PART
gujaf-179	132	19	decrease	decrease	VERB
gujaf-179	132	20	investor	investor	NOUN
gujaf-179	132	21	uncertainty	uncertainty	NOUN
gujaf-179	132	22	and	and	CCONJ
gujaf-179	132	23	reduce	reduce	VERB
gujaf-179	132	24	risk	risk	NOUN
gujaf-179	132	25	,	,	PUNCT
gujaf-179	132	26	it	it	PRON
gujaf-179	132	27	might	might	AUX
gujaf-179	132	28	go	go	VERB
gujaf-179	132	29	a	a	DET
gujaf-179	132	30	long	long	ADJ
gujaf-179	132	31	way	way	NOUN
gujaf-179	132	32	in	in	ADP
gujaf-179	132	33	helping	help	VERB
gujaf-179	132	34	with	with	ADP
gujaf-179	132	35	the	the	DET
gujaf-179	132	36	expectation	expectation	NOUN
gujaf-179	132	37	gap	gap	NOUN
gujaf-179	132	38	crisis	crisis	NOUN
gujaf-179	132	39	because	because	SCONJ
gujaf-179	132	40	where	where	SCONJ
gujaf-179	132	41	financial	financial	ADJ
gujaf-179	132	42	statements	statement	NOUN
gujaf-179	132	43	are	be	AUX
gujaf-179	132	44	free	free	ADJ
gujaf-179	132	45	,	,	PUNCT
gujaf-179	132	46	to	to	ADP
gujaf-179	132	47	a	a	DET
gujaf-179	132	48	large	large	ADJ
gujaf-179	132	49	extent	extent	NOUN
gujaf-179	132	50	,	,	PUNCT
gujaf-179	132	51	of	of	ADP
gujaf-179	132	52	error	error	NOUN
gujaf-179	132	53	and	and	CCONJ
gujaf-179	132	54	risk	risk	NOUN
gujaf-179	132	55	of	of	ADP
gujaf-179	132	56	fraud	fraud	NOUN
gujaf-179	132	57	,	,	PUNCT
gujaf-179	132	58	it	it	PRON
gujaf-179	132	59	would	would	AUX
gujaf-179	132	60	present	present	VERB
gujaf-179	132	61	the	the	DET
gujaf-179	132	62	situation	situation	NOUN
gujaf-179	132	63	of	of	ADP
gujaf-179	132	64	companies	company	NOUN
gujaf-179	132	65	the	the	DET
gujaf-179	132	66	way	way	NOUN
gujaf-179	132	67	they	they	PRON
gujaf-179	132	68	are	be	AUX
gujaf-179	132	69	and	and	CCONJ
gujaf-179	132	70	aid	aid	NOUN
gujaf-179	132	71	auditors	auditor	NOUN
gujaf-179	132	72	’	’	PART
gujaf-179	132	73	work	work	NOUN
gujaf-179	132	74	.	.	PUNCT
gujaf-179	133	1	though	though	SCONJ
gujaf-179	133	2	there	there	PRON
gujaf-179	133	3	are	be	VERB
gujaf-179	133	4	no	no	DET
gujaf-179	133	5	clear	clear	ADJ
gujaf-179	133	6	cut	cut	VERB
gujaf-179	133	7	studies	study	NOUN
gujaf-179	133	8	that	that	PRON
gujaf-179	133	9	try	try	VERB
gujaf-179	133	10	to	to	PART
gujaf-179	133	11	determine	determine	VERB
gujaf-179	133	12	whether	whether	SCONJ
gujaf-179	133	13	ifrs	ifrs	PROPN
gujaf-179	133	14	has	have	AUX
gujaf-179	133	15	narrowing	narrow	VERB
gujaf-179	133	16	effect	effect	NOUN
gujaf-179	133	17	on	on	ADP
gujaf-179	133	18	audit	audit	NOUN
gujaf-179	133	19	expectation	expectation	NOUN
gujaf-179	133	20	gap	gap	NOUN
gujaf-179	133	21	,	,	PUNCT
gujaf-179	133	22	there	there	PRON
gujaf-179	133	23	are	be	VERB
gujaf-179	133	24	however	however	ADV
gujaf-179	133	25	studies	study	NOUN
gujaf-179	133	26	that	that	PRON
gujaf-179	133	27	relate	relate	VERB
gujaf-179	133	28	ifrs	ifrs	NOUN
gujaf-179	133	29	to	to	ADP
gujaf-179	133	30	matters	matter	NOUN
gujaf-179	133	31	of	of	ADP
gujaf-179	133	32	auditing	audit	VERB
gujaf-179	133	33	generally	generally	ADV
gujaf-179	133	34	,	,	PUNCT
gujaf-179	133	35	and	and	CCONJ
gujaf-179	133	36	since	since	SCONJ
gujaf-179	133	37	audit	audit	NOUN
gujaf-179	133	38	expectation	expectation	NOUN
gujaf-179	133	39	gap	gap	NOUN
gujaf-179	133	40	stems	stem	VERB
gujaf-179	133	41	from	from	ADP
gujaf-179	133	42	the	the	DET
gujaf-179	133	43	resultant	resultant	NOUN
gujaf-179	133	44	work	work	NOUN
gujaf-179	133	45	of	of	ADP
gujaf-179	133	46	auditors	auditor	NOUN
gujaf-179	133	47	in	in	ADP
gujaf-179	133	48	relation	relation	NOUN
gujaf-179	133	49	to	to	ADP
gujaf-179	133	50	financial	financial	ADJ
gujaf-179	133	51	statement	statement	NOUN
gujaf-179	133	52	,	,	PUNCT
gujaf-179	133	53	relating	relate	VERB
gujaf-179	133	54	audit	audit	NOUN
gujaf-179	133	55	expectation	expectation	NOUN
gujaf-179	133	56	gap	gap	NOUN
gujaf-179	133	57	to	to	ADP
gujaf-179	133	58	ifrs	ifrs	PROPN
gujaf-179	133	59	is	be	AUX
gujaf-179	133	60	considered	consider	VERB
gujaf-179	133	61	relevant	relevant	ADJ
gujaf-179	133	62	in	in	ADP
gujaf-179	133	63	the	the	DET
gujaf-179	133	64	effort	effort	NOUN
gujaf-179	133	65	at	at	ADP
gujaf-179	133	66	finding	find	VERB
gujaf-179	133	67	ways	way	NOUN
gujaf-179	133	68	to	to	PART
gujaf-179	133	69	narrow	narrow	ADJ
gujaf-179	133	70	audit	audit	NOUN
gujaf-179	133	71	expectation	expectation	NOUN
gujaf-179	133	72	gap	gap	NOUN
gujaf-179	133	73	.	.	PUNCT
gujaf-179	134	1	in	in	ADP
gujaf-179	134	2	this	this	DET
gujaf-179	134	3	light	light	NOUN
gujaf-179	134	4	,	,	PUNCT
gujaf-179	134	5	this	this	DET
gujaf-179	134	6	study	study	NOUN
gujaf-179	134	7	considers	consider	VERB
gujaf-179	134	8	the	the	DET
gujaf-179	134	9	review	review	NOUN
gujaf-179	134	10	of	of	ADP
gujaf-179	134	11	certain	certain	ADJ
gujaf-179	134	12	studies	study	NOUN
gujaf-179	134	13	that	that	PRON
gujaf-179	134	14	relate	relate	VERB
gujaf-179	134	15	ifrs	ifrs	NOUN
gujaf-179	134	16	to	to	PART
gujaf-179	134	17	audit	audit	NOUN
gujaf-179	134	18	fee	fee	NOUN
gujaf-179	134	19	,	,	PUNCT
gujaf-179	134	20	complexity	complexity	NOUN
gujaf-179	134	21	of	of	ADP
gujaf-179	134	22	audit	audit	NOUN
gujaf-179	134	23	work	work	NOUN
gujaf-179	134	24	and	and	CCONJ
gujaf-179	134	25	procedures	procedure	NOUN
gujaf-179	134	26	,	,	PUNCT
gujaf-179	134	27	audit	audit	NOUN
gujaf-179	134	28	quality	quality	NOUN
gujaf-179	134	29	,	,	PUNCT
gujaf-179	134	30	and	and	CCONJ
gujaf-179	134	31	quality	quality	NOUN
gujaf-179	134	32	of	of	ADP
gujaf-179	134	33	financial	financial	ADJ
gujaf-179	134	34	report	report	NOUN
gujaf-179	134	35	in	in	ADP
gujaf-179	134	36	order	order	NOUN
gujaf-179	134	37	to	to	PART
gujaf-179	134	38	establish	establish	VERB
gujaf-179	134	39	the	the	DET
gujaf-179	134	40	possible	possible	ADJ
gujaf-179	134	41	link	link	NOUN
gujaf-179	134	42	between	between	ADP
gujaf-179	134	43	the	the	DET
gujaf-179	134	44	two	two	NUM
gujaf-179	134	45	concepts	concept	NOUN
gujaf-179	134	46	which	which	PRON
gujaf-179	134	47	are	be	AUX
gujaf-179	134	48	consider	consider	VERB
gujaf-179	134	49	relevant	relevant	ADJ
gujaf-179	134	50	based	base	VERB
gujaf-179	134	51	on	on	ADP
gujaf-179	134	52	the	the	DET
gujaf-179	134	53	position	position	NOUN
gujaf-179	134	54	that	that	SCONJ
gujaf-179	134	55	where	where	SCONJ
gujaf-179	134	56	ifrs	ifrs	NOUN
gujaf-179	134	57	proves	prove	VERB
gujaf-179	134	58	impactful	impactful	ADJ
gujaf-179	134	59	on	on	ADP
gujaf-179	134	60	the	the	DET
gujaf-179	134	61	complexity	complexity	NOUN
gujaf-179	134	62	of	of	ADP
gujaf-179	134	63	audit	audit	NOUN
gujaf-179	134	64	work	work	NOUN
gujaf-179	134	65	and	and	CCONJ
gujaf-179	134	66	procedures	procedure	NOUN
gujaf-179	134	67	,	,	PUNCT
gujaf-179	134	68	increases	increase	VERB
gujaf-179	134	69	audit	audit	NOUN
gujaf-179	134	70	fee	fee	NOUN
gujaf-179	134	71	and	and	CCONJ
gujaf-179	134	72	cost	cost	NOUN
gujaf-179	134	73	,	,	PUNCT
gujaf-179	134	74	and	and	CCONJ
gujaf-179	134	75	enhance	enhance	VERB
gujaf-179	134	76	audit	audit	NOUN
gujaf-179	134	77	quality	quality	NOUN
gujaf-179	134	78	and	and	CCONJ
gujaf-179	134	79	financial	financial	ADJ
gujaf-179	134	80	reporting	reporting	NOUN
gujaf-179	134	81	,	,	PUNCT
gujaf-179	134	82	it	it	PRON
gujaf-179	134	83	could	could	AUX
gujaf-179	134	84	also	also	ADV
gujaf-179	134	85	gusau	gusau	ADJ
gujaf-179	134	86	journal	journal	NOUN
gujaf-179	134	87	of	of	ADP
gujaf-179	134	88	accounting	accounting	NOUN
gujaf-179	134	89	and	and	CCONJ
gujaf-179	134	90	finance	finance	NOUN
gujaf-179	134	91	,	,	PUNCT
gujaf-179	134	92	vol	vol	NOUN
gujaf-179	134	93	.	.	PROPN
gujaf-179	134	94	3	3	NUM
gujaf-179	134	95	,	,	PUNCT
gujaf-179	134	96	issue	issue	NOUN
gujaf-179	134	97	3	3	NUM
gujaf-179	134	98	,	,	PUNCT
gujaf-179	134	99	october	october	PROPN
gujaf-179	134	100	,	,	PUNCT
gujaf-179	134	101	2022	2022	NUM
gujaf-179	134	102	40	40	NUM
gujaf-179	134	103	demonstrate	demonstrate	NOUN
gujaf-179	134	104	capacity	capacity	NOUN
gujaf-179	134	105	to	to	PART
gujaf-179	134	106	narrow	narrow	VERB
gujaf-179	134	107	audit	audit	NOUN
gujaf-179	134	108	expectation	expectation	NOUN
gujaf-179	134	109	gap	gap	NOUN
gujaf-179	134	110	as	as	SCONJ
gujaf-179	134	111	is	be	AUX
gujaf-179	134	112	determined	determine	VERB
gujaf-179	134	113	in	in	ADP
gujaf-179	134	114	this	this	DET
gujaf-179	134	115	research	research	NOUN
gujaf-179	134	116	.	.	PUNCT
gujaf-179	135	1	in	in	ADP
gujaf-179	135	2	the	the	DET
gujaf-179	135	3	light	light	NOUN
gujaf-179	135	4	of	of	ADP
gujaf-179	135	5	the	the	DET
gujaf-179	135	6	above	above	ADJ
gujaf-179	135	7	,	,	PUNCT
gujaf-179	135	8	yu	yu	PROPN
gujaf-179	135	9	and	and	CCONJ
gujaf-179	135	10	hua	hua	PROPN
gujaf-179	135	11	-	-	PUNCT
gujaf-179	135	12	wei	wei	PROPN
gujaf-179	135	13	(	(	PUNCT
gujaf-179	135	14	2020	2020	NUM
gujaf-179	135	15	)	)	PUNCT
gujaf-179	135	16	empirically	empirically	ADV
gujaf-179	135	17	investigated	investigate	VERB
gujaf-179	135	18	whether	whether	SCONJ
gujaf-179	135	19	the	the	DET
gujaf-179	135	20	adoption	adoption	NOUN
gujaf-179	135	21	of	of	ADP
gujaf-179	135	22	convergent	convergent	NOUN
gujaf-179	135	23	ifrs	ifrs	PROPN
gujaf-179	135	24	in	in	ADP
gujaf-179	135	25	china	china	PROPN
gujaf-179	135	26	affects	affect	VERB
gujaf-179	135	27	the	the	DET
gujaf-179	135	28	audit	audit	NOUN
gujaf-179	135	29	fees	fee	NOUN
gujaf-179	135	30	of	of	ADP
gujaf-179	135	31	initial	initial	ADJ
gujaf-179	135	32	public	public	ADJ
gujaf-179	135	33	offerings	offering	NOUN
gujaf-179	135	34	(	(	PUNCT
gujaf-179	135	35	ipo	ipo	NOUN
gujaf-179	135	36	)	)	PUNCT
gujaf-179	135	37	firms	firm	NOUN
gujaf-179	135	38	,	,	PUNCT
gujaf-179	135	39	using	use	VERB
gujaf-179	135	40	panel	panel	NOUN
gujaf-179	135	41	data	datum	NOUN
gujaf-179	135	42	for	for	ADP
gujaf-179	135	43	1,094	1,094	NUM
gujaf-179	135	44	nonfinancial	nonfinancial	ADJ
gujaf-179	135	45	ipos	ipos	NOUN
gujaf-179	135	46	of	of	ADP
gujaf-179	135	47	a	a	DET
gujaf-179	135	48	-	-	PUNCT
gujaf-179	135	49	shares	share	NOUN
gujaf-179	135	50	listed	list	VERB
gujaf-179	135	51	on	on	ADP
gujaf-179	135	52	the	the	DET
gujaf-179	135	53	shanghai	shanghai	PROPN
gujaf-179	135	54	and	and	CCONJ
gujaf-179	135	55	shenzhen	shenzhen	PROPN
gujaf-179	135	56	stock	stock	PROPN
gujaf-179	135	57	exchanges	exchange	NOUN
gujaf-179	135	58	between	between	ADP
gujaf-179	135	59	the	the	DET
gujaf-179	135	60	period	period	NOUN
gujaf-179	135	61	2003	2003	NUM
gujaf-179	135	62	and	and	CCONJ
gujaf-179	135	63	2012	2012	NUM
gujaf-179	135	64	.	.	PUNCT
gujaf-179	136	1	the	the	DET
gujaf-179	136	2	result	result	NOUN
gujaf-179	136	3	revealed	reveal	VERB
gujaf-179	136	4	that	that	SCONJ
gujaf-179	136	5	audit	audit	NOUN
gujaf-179	136	6	fees	fee	NOUN
gujaf-179	136	7	increased	increase	VERB
gujaf-179	136	8	following	follow	VERB
gujaf-179	136	9	convergent	convergent	NOUN
gujaf-179	136	10	-	-	PUNCT
gujaf-179	136	11	ifrs	ifrs	NOUN
gujaf-179	136	12	adoption	adoption	NOUN
gujaf-179	136	13	in	in	ADP
gujaf-179	136	14	china	china	PROPN
gujaf-179	136	15	among	among	ADP
gujaf-179	136	16	others	other	NOUN
gujaf-179	136	17	,	,	PUNCT
gujaf-179	136	18	suggesting	suggest	VERB
gujaf-179	136	19	increase	increase	NOUN
gujaf-179	136	20	in	in	ADP
gujaf-179	136	21	the	the	DET
gujaf-179	136	22	working	work	VERB
gujaf-179	136	23	base	base	NOUN
gujaf-179	136	24	of	of	ADP
gujaf-179	136	25	auditors	auditor	NOUN
gujaf-179	136	26	.	.	PUNCT
gujaf-179	137	1	the	the	DET
gujaf-179	137	2	outcome	outcome	NOUN
gujaf-179	137	3	of	of	ADP
gujaf-179	137	4	their	their	PRON
gujaf-179	137	5	study	study	NOUN
gujaf-179	137	6	aligns	align	VERB
gujaf-179	137	7	with	with	ADP
gujaf-179	137	8	the	the	DET
gujaf-179	137	9	result	result	NOUN
gujaf-179	137	10	of	of	ADP
gujaf-179	137	11	an	an	DET
gujaf-179	137	12	earlier	early	ADJ
gujaf-179	137	13	study	study	NOUN
gujaf-179	137	14	by	by	ADP
gujaf-179	137	15	bernard	bernard	PROPN
gujaf-179	137	16	and	and	CCONJ
gujaf-179	137	17	alain	alain	PROPN
gujaf-179	137	18	(	(	PUNCT
gujaf-179	137	19	2018	2018	NUM
gujaf-179	137	20	)	)	PUNCT
gujaf-179	137	21	who	who	PRON
gujaf-179	137	22	undertook	undertake	VERB
gujaf-179	137	23	a	a	DET
gujaf-179	137	24	study	study	NOUN
gujaf-179	137	25	of	of	ADP
gujaf-179	137	26	1,651	1,651	NUM
gujaf-179	137	27	swiss	swiss	ADJ
gujaf-179	137	28	companies	company	NOUN
gujaf-179	137	29	for	for	ADP
gujaf-179	137	30	a	a	DET
gujaf-179	137	31	15	15	NUM
gujaf-179	137	32	years	year	NOUN
gujaf-179	137	33	’	'	PUNCT
gujaf-179	137	34	period	period	NOUN
gujaf-179	137	35	using	use	VERB
gujaf-179	137	36	a	a	DET
gujaf-179	137	37	hand	hand	NOUN
gujaf-179	137	38	-	-	PUNCT
gujaf-179	137	39	collected	collect	VERB
gujaf-179	137	40	database	database	NOUN
gujaf-179	137	41	and	and	CCONJ
gujaf-179	137	42	found	find	VERB
gujaf-179	137	43	that	that	SCONJ
gujaf-179	137	44	,	,	PUNCT
gujaf-179	137	45	with	with	ADP
gujaf-179	137	46	the	the	DET
gujaf-179	137	47	exception	exception	NOUN
gujaf-179	137	48	of	of	ADP
gujaf-179	137	49	very	very	ADV
gujaf-179	137	50	large	large	ADJ
gujaf-179	137	51	companies	company	NOUN
gujaf-179	137	52	,	,	PUNCT
gujaf-179	137	53	firms	firm	NOUN
gujaf-179	137	54	using	use	VERB
gujaf-179	137	55	ifrs	ifrs	PROPN
gujaf-179	137	56	pay	pay	VERB
gujaf-179	137	57	higher	high	ADJ
gujaf-179	137	58	audit	audit	NOUN
gujaf-179	137	59	fee	fee	NOUN
gujaf-179	137	60	,	,	PUNCT
gujaf-179	137	61	and	and	CCONJ
gujaf-179	137	62	that	that	SCONJ
gujaf-179	137	63	in	in	ADP
gujaf-179	137	64	contrast	contrast	NOUN
gujaf-179	137	65	,	,	PUNCT
gujaf-179	137	66	firms	firm	NOUN
gujaf-179	137	67	that	that	PRON
gujaf-179	137	68	later	later	ADV
gujaf-179	137	69	switched	switch	VERB
gujaf-179	137	70	to	to	ADP
gujaf-179	137	71	local	local	ADJ
gujaf-179	137	72	gaaps	gaap	NOUN
gujaf-179	137	73	do	do	AUX
gujaf-179	137	74	not	not	PART
gujaf-179	137	75	incur	incur	VERB
gujaf-179	137	76	lower	low	ADJ
gujaf-179	137	77	audit	audit	NOUN
gujaf-179	137	78	fee	fee	NOUN
gujaf-179	137	79	.	.	PUNCT
gujaf-179	138	1	this	this	DET
gujaf-179	138	2	study	study	NOUN
gujaf-179	138	3	supported	support	VERB
gujaf-179	138	4	the	the	DET
gujaf-179	138	5	outcomes	outcome	NOUN
gujaf-179	138	6	of	of	ADP
gujaf-179	138	7	many	many	ADJ
gujaf-179	138	8	other	other	ADJ
gujaf-179	138	9	studies	study	NOUN
gujaf-179	138	10	who	who	PRON
gujaf-179	138	11	documented	document	VERB
gujaf-179	138	12	similar	similar	ADJ
gujaf-179	138	13	results	result	NOUN
gujaf-179	138	14	.	.	PUNCT
gujaf-179	139	1	with	with	ADP
gujaf-179	139	2	ifrs	ifrs	PROPN
gujaf-179	139	3	being	be	AUX
gujaf-179	139	4	determined	determine	VERB
gujaf-179	139	5	to	to	PART
gujaf-179	139	6	increase	increase	VERB
gujaf-179	139	7	audit	audit	NOUN
gujaf-179	139	8	fee	fee	NOUN
gujaf-179	139	9	,	,	PUNCT
gujaf-179	139	10	it	it	PRON
gujaf-179	139	11	goes	go	VERB
gujaf-179	139	12	to	to	PART
gujaf-179	139	13	prove	prove	VERB
gujaf-179	139	14	that	that	SCONJ
gujaf-179	139	15	ifrs	ifrs	NOUN
gujaf-179	139	16	requirement	requirement	NOUN
gujaf-179	139	17	for	for	ADP
gujaf-179	139	18	auditing	auditing	NOUN
gujaf-179	139	19	has	have	AUX
gujaf-179	139	20	become	become	VERB
gujaf-179	139	21	more	more	ADV
gujaf-179	139	22	complex	complex	ADJ
gujaf-179	139	23	among	among	ADP
gujaf-179	139	24	other	other	ADJ
gujaf-179	139	25	factors	factor	NOUN
gujaf-179	139	26	.	.	PUNCT
gujaf-179	140	1	similarly	similarly	ADV
gujaf-179	140	2	,	,	PUNCT
gujaf-179	140	3	earlier	early	ADV
gujaf-179	140	4	related	relate	VERB
gujaf-179	140	5	studies	study	NOUN
gujaf-179	140	6	conducted	conduct	VERB
gujaf-179	140	7	in	in	ADP
gujaf-179	140	8	nigeria	nigeria	PROPN
gujaf-179	140	9	,	,	PUNCT
gujaf-179	140	10	ajekwe	ajekwe	VERB
gujaf-179	140	11	et	et	PROPN
gujaf-179	140	12	al	al	PROPN
gujaf-179	140	13	.	.	PROPN
gujaf-179	140	14	,	,	PUNCT
gujaf-179	140	15	(	(	PUNCT
gujaf-179	140	16	2017	2017	NUM
gujaf-179	140	17	)	)	PUNCT
gujaf-179	140	18	;	;	PUNCT
gujaf-179	140	19	adebayo	adebayo	PROPN
gujaf-179	140	20	and	and	CCONJ
gujaf-179	140	21	sharma	sharma	PROPN
gujaf-179	140	22	,	,	PUNCT
gujaf-179	140	23	(	(	PUNCT
gujaf-179	140	24	2017	2017	NUM
gujaf-179	140	25	)	)	PUNCT
gujaf-179	140	26	both	both	PRON
gujaf-179	140	27	documented	document	VERB
gujaf-179	140	28	increased	increase	VERB
gujaf-179	140	29	audit	audit	NOUN
gujaf-179	140	30	fee	fee	NOUN
gujaf-179	140	31	of	of	ADP
gujaf-179	140	32	deposit	deposit	NOUN
gujaf-179	140	33	money	money	NOUN
gujaf-179	140	34	banks	bank	NOUN
gujaf-179	140	35	in	in	ADP
gujaf-179	140	36	nigeria	nigeria	PROPN
gujaf-179	140	37	and	and	CCONJ
gujaf-179	140	38	that	that	PRON
gujaf-179	140	39	of	of	ADP
gujaf-179	140	40	operational	operational	ADJ
gujaf-179	140	41	costs	cost	NOUN
gujaf-179	140	42	in	in	ADP
gujaf-179	140	43	nigeria	nigeria	PROPN
gujaf-179	140	44	,	,	PUNCT
gujaf-179	140	45	respectively	respectively	ADV
gujaf-179	140	46	,	,	PUNCT
gujaf-179	140	47	because	because	SCONJ
gujaf-179	140	48	companies	company	NOUN
gujaf-179	140	49	paid	pay	VERB
gujaf-179	140	50	higher	high	ADJ
gujaf-179	140	51	audit	audit	NOUN
gujaf-179	140	52	fees	fee	NOUN
gujaf-179	140	53	to	to	PART
gujaf-179	140	54	change	change	VERB
gujaf-179	140	55	their	their	PRON
gujaf-179	140	56	accounting	accounting	NOUN
gujaf-179	140	57	treatment	treatment	NOUN
gujaf-179	140	58	brought	bring	VERB
gujaf-179	140	59	about	about	ADP
gujaf-179	140	60	by	by	ADP
gujaf-179	140	61	the	the	DET
gujaf-179	140	62	adoption	adoption	NOUN
gujaf-179	140	63	of	of	ADP
gujaf-179	140	64	ifrs	ifrs	PROPN
gujaf-179	140	65	also	also	ADV
gujaf-179	140	66	suggesting	suggest	VERB
gujaf-179	140	67	increased	increase	VERB
gujaf-179	140	68	difficulty	difficulty	NOUN
gujaf-179	140	69	in	in	ADP
gujaf-179	140	70	the	the	DET
gujaf-179	140	71	manner	manner	NOUN
gujaf-179	140	72	of	of	ADP
gujaf-179	140	73	work	work	NOUN
gujaf-179	140	74	required	require	VERB
gujaf-179	140	75	of	of	ADP
gujaf-179	140	76	the	the	DET
gujaf-179	140	77	auditors	auditor	NOUN
gujaf-179	140	78	.	.	PUNCT
gujaf-179	141	1	also	also	ADV
gujaf-179	141	2	,	,	PUNCT
gujaf-179	141	3	abdul	abdul	PROPN
gujaf-179	141	4	malik	malik	PROPN
gujaf-179	141	5	and	and	CCONJ
gujaf-179	141	6	ahmad	ahmad	PROPN
gujaf-179	141	7	,	,	PUNCT
gujaf-179	141	8	(	(	PUNCT
gujaf-179	141	9	2016	2016	NUM
gujaf-179	141	10	)	)	PUNCT
gujaf-179	141	11	constructed	construct	VERB
gujaf-179	141	12	a	a	DET
gujaf-179	141	13	model	model	NOUN
gujaf-179	141	14	for	for	ADP
gujaf-179	141	15	operational	operational	ADJ
gujaf-179	141	16	cost	cost	NOUN
gujaf-179	141	17	,	,	PUNCT
gujaf-179	141	18	and	and	CCONJ
gujaf-179	141	19	found	find	VERB
gujaf-179	141	20	that	that	SCONJ
gujaf-179	141	21	the	the	DET
gujaf-179	141	22	adoption	adoption	NOUN
gujaf-179	141	23	of	of	ADP
gujaf-179	141	24	ifrs	ifrs	PROPN
gujaf-179	141	25	increased	increase	VERB
gujaf-179	141	26	the	the	DET
gujaf-179	141	27	operational	operational	ADJ
gujaf-179	141	28	cost	cost	NOUN
gujaf-179	141	29	which	which	PRON
gujaf-179	141	30	in	in	ADP
gujaf-179	141	31	turn	turn	NOUN
gujaf-179	141	32	decreased	decrease	VERB
gujaf-179	141	33	the	the	DET
gujaf-179	141	34	financial	financial	ADJ
gujaf-179	141	35	outcome	outcome	NOUN
gujaf-179	141	36	of	of	ADP
gujaf-179	141	37	the	the	DET
gujaf-179	141	38	companies	company	NOUN
gujaf-179	141	39	.	.	PUNCT
gujaf-179	142	1	this	this	PRON
gujaf-179	142	2	also	also	ADV
gujaf-179	142	3	suggest	suggest	VERB
gujaf-179	142	4	that	that	SCONJ
gujaf-179	142	5	ifrs	ifrs	PROPN
gujaf-179	142	6	could	could	AUX
gujaf-179	142	7	lead	lead	VERB
gujaf-179	142	8	to	to	ADP
gujaf-179	142	9	complexity	complexity	NOUN
gujaf-179	142	10	in	in	ADP
gujaf-179	142	11	audit	audit	NOUN
gujaf-179	142	12	procedures	procedure	NOUN
gujaf-179	142	13	which	which	PRON
gujaf-179	142	14	requires	require	VERB
gujaf-179	142	15	auditors	auditor	NOUN
gujaf-179	142	16	to	to	PART
gujaf-179	142	17	carry	carry	VERB
gujaf-179	142	18	out	out	ADP
gujaf-179	142	19	more	more	ADV
gujaf-179	142	20	thorough	thorough	ADJ
gujaf-179	142	21	review	review	NOUN
gujaf-179	142	22	,	,	PUNCT
gujaf-179	142	23	hence	hence	ADV
gujaf-179	142	24	demands	demand	VERB
gujaf-179	142	25	improvement	improvement	NOUN
gujaf-179	142	26	in	in	ADP
gujaf-179	142	27	the	the	DET
gujaf-179	142	28	way	way	NOUN
gujaf-179	142	29	audit	audit	NOUN
gujaf-179	142	30	assignments	assignment	NOUN
gujaf-179	142	31	are	be	AUX
gujaf-179	142	32	to	to	PART
gujaf-179	142	33	be	be	AUX
gujaf-179	142	34	conducted	conduct	VERB
gujaf-179	142	35	.	.	PUNCT
gujaf-179	143	1	in	in	ADP
gujaf-179	143	2	contrast	contrast	NOUN
gujaf-179	143	3	however	however	ADV
gujaf-179	143	4	,	,	PUNCT
gujaf-179	143	5	bryce	bryce	PROPN
gujaf-179	143	6	et	et	PROPN
gujaf-179	143	7	al	al	PROPN
gujaf-179	143	8	.	.	PROPN
gujaf-179	144	1	(	(	PUNCT
gujaf-179	144	2	2015	2015	NUM
gujaf-179	144	3	)	)	PUNCT
gujaf-179	144	4	earlier	early	ADV
gujaf-179	144	5	on	on	ADP
gujaf-179	144	6	initiated	initiate	VERB
gujaf-179	144	7	a	a	DET
gujaf-179	144	8	comparison	comparison	NOUN
gujaf-179	144	9	between	between	ADP
gujaf-179	144	10	audit	audit	NOUN
gujaf-179	144	11	fees	fee	NOUN
gujaf-179	144	12	and	and	CCONJ
gujaf-179	144	13	ifrs	ifrs	NOUN
gujaf-179	144	14	adoption	adoption	NOUN
gujaf-179	144	15	in	in	ADP
gujaf-179	144	16	the	the	DET
gujaf-179	144	17	australian	australian	ADJ
gujaf-179	144	18	market	market	NOUN
gujaf-179	144	19	,	,	PUNCT
gujaf-179	144	20	and	and	CCONJ
gujaf-179	144	21	found	find	VERB
gujaf-179	144	22	that	that	SCONJ
gujaf-179	144	23	audit	audit	NOUN
gujaf-179	144	24	fees	fee	NOUN
gujaf-179	144	25	did	do	AUX
gujaf-179	144	26	not	not	PART
gujaf-179	144	27	increase	increase	VERB
gujaf-179	144	28	much	much	ADV
gujaf-179	144	29	in	in	ADP
gujaf-179	144	30	the	the	DET
gujaf-179	144	31	australian	australian	ADJ
gujaf-179	144	32	market	market	NOUN
gujaf-179	144	33	due	due	ADP
gujaf-179	144	34	to	to	ADP
gujaf-179	144	35	the	the	DET
gujaf-179	144	36	adoption	adoption	NOUN
gujaf-179	144	37	of	of	ADP
gujaf-179	144	38	ifrs	ifrs	PROPN
gujaf-179	144	39	.	.	PUNCT
gujaf-179	145	1	they	they	PRON
gujaf-179	145	2	believed	believe	VERB
gujaf-179	145	3	that	that	SCONJ
gujaf-179	145	4	the	the	DET
gujaf-179	145	5	audit	audit	NOUN
gujaf-179	145	6	fees	fee	NOUN
gujaf-179	145	7	remained	remain	VERB
gujaf-179	145	8	the	the	DET
gujaf-179	145	9	same	same	ADJ
gujaf-179	145	10	because	because	SCONJ
gujaf-179	145	11	the	the	DET
gujaf-179	145	12	previous	previous	ADJ
gujaf-179	145	13	standards	standard	NOUN
gujaf-179	145	14	,	,	PUNCT
gujaf-179	145	15	i.e.	i.e.	X
gujaf-179	145	16	australian	australian	ADJ
gujaf-179	145	17	accounting	accounting	NOUN
gujaf-179	145	18	standards	standard	NOUN
gujaf-179	145	19	(	(	PUNCT
gujaf-179	145	20	aas	aas	NOUN
gujaf-179	145	21	)	)	PUNCT
gujaf-179	145	22	were	be	AUX
gujaf-179	145	23	identical	identical	ADJ
gujaf-179	145	24	to	to	ADP
gujaf-179	145	25	ifrs	ifrs	PROPN
gujaf-179	145	26	thereby	thereby	ADV
gujaf-179	145	27	not	not	PART
gujaf-179	145	28	presenting	present	VERB
gujaf-179	145	29	any	any	DET
gujaf-179	145	30	extra	extra	ADJ
gujaf-179	145	31	difficulty	difficulty	NOUN
gujaf-179	145	32	in	in	ADP
gujaf-179	145	33	auditing	audit	VERB
gujaf-179	145	34	.	.	PUNCT
gujaf-179	146	1	this	this	DET
gujaf-179	146	2	outcome	outcome	NOUN
gujaf-179	146	3	might	might	AUX
gujaf-179	146	4	have	have	AUX
gujaf-179	146	5	been	be	AUX
gujaf-179	146	6	influenced	influence	VERB
gujaf-179	146	7	by	by	ADP
gujaf-179	146	8	the	the	DET
gujaf-179	146	9	huge	huge	ADJ
gujaf-179	146	10	similarities	similarity	NOUN
gujaf-179	146	11	existing	exist	VERB
gujaf-179	146	12	between	between	ADP
gujaf-179	146	13	ifrs	ifrs	PROPN
gujaf-179	146	14	and	and	CCONJ
gujaf-179	146	15	the	the	DET
gujaf-179	146	16	australian	australian	ADJ
gujaf-179	146	17	gusau	gusau	ADJ
gujaf-179	146	18	journal	journal	NOUN
gujaf-179	146	19	of	of	ADP
gujaf-179	146	20	accounting	accounting	NOUN
gujaf-179	146	21	and	and	CCONJ
gujaf-179	146	22	finance	finance	NOUN
gujaf-179	146	23	,	,	PUNCT
gujaf-179	146	24	vol	vol	NOUN
gujaf-179	146	25	.	.	PROPN
gujaf-179	147	1	3	3	NUM
gujaf-179	147	2	,	,	PUNCT
gujaf-179	147	3	issue	issue	NOUN
gujaf-179	147	4	3	3	NUM
gujaf-179	147	5	,	,	PUNCT
gujaf-179	147	6	october	october	PROPN
gujaf-179	147	7	,	,	PUNCT
gujaf-179	147	8	2022	2022	NUM
gujaf-179	147	9	41	41	NUM
gujaf-179	147	10	gaap	gaap	NOUN
gujaf-179	147	11	which	which	PRON
gujaf-179	147	12	goes	go	VERB
gujaf-179	147	13	to	to	PART
gujaf-179	147	14	suggest	suggest	VERB
gujaf-179	147	15	a	a	DET
gujaf-179	147	16	non	non	ADJ
gujaf-179	147	17	-	-	NOUN
gujaf-179	147	18	contradiction	contradiction	NOUN
gujaf-179	147	19	with	with	ADP
gujaf-179	147	20	results	result	NOUN
gujaf-179	147	21	of	of	ADP
gujaf-179	147	22	studies	study	NOUN
gujaf-179	147	23	that	that	PRON
gujaf-179	147	24	documented	document	VERB
gujaf-179	147	25	increase	increase	NOUN
gujaf-179	147	26	in	in	ADP
gujaf-179	147	27	audit	audit	NOUN
gujaf-179	147	28	fee	fee	NOUN
gujaf-179	147	29	as	as	ADP
gujaf-179	147	30	above	above	ADV
gujaf-179	147	31	.	.	PUNCT
gujaf-179	148	1	regarding	regard	VERB
gujaf-179	148	2	reporting	report	VERB
gujaf-179	148	3	quality	quality	NOUN
gujaf-179	148	4	however	however	ADV
gujaf-179	148	5	,	,	PUNCT
gujaf-179	148	6	aminu	aminu	PROPN
gujaf-179	148	7	and	and	CCONJ
gujaf-179	148	8	musa	musa	PROPN
gujaf-179	148	9	(	(	PUNCT
gujaf-179	148	10	2020	2020	NUM
gujaf-179	148	11	)	)	PUNCT
gujaf-179	148	12	assessed	assess	VERB
gujaf-179	148	13	user	user	NOUN
gujaf-179	148	14	’s	’s	PART
gujaf-179	148	15	perception	perception	NOUN
gujaf-179	148	16	in	in	ADP
gujaf-179	148	17	nigeria	nigeria	PROPN
gujaf-179	148	18	regarding	regard	VERB
gujaf-179	148	19	ifrs	ifrs	NOUN
gujaf-179	148	20	adoption	adoption	NOUN
gujaf-179	148	21	and	and	CCONJ
gujaf-179	148	22	reporting	report	VERB
gujaf-179	148	23	quality	quality	NOUN
gujaf-179	148	24	,	,	PUNCT
gujaf-179	148	25	sampling	sample	VERB
gujaf-179	148	26	40	40	NUM
gujaf-179	148	27	stockbroking	stockbroke	VERB
gujaf-179	148	28	firms	firm	NOUN
gujaf-179	148	29	,	,	PUNCT
gujaf-179	148	30	using	use	VERB
gujaf-179	148	31	descriptive	descriptive	ADJ
gujaf-179	148	32	cross	cross	ADJ
gujaf-179	148	33	-	-	ADJ
gujaf-179	148	34	sectional	sectional	ADJ
gujaf-179	148	35	survey	survey	NOUN
gujaf-179	148	36	design	design	NOUN
gujaf-179	148	37	and	and	CCONJ
gujaf-179	148	38	reported	report	VERB
gujaf-179	148	39	ifrs	ifrs	ADJ
gujaf-179	148	40	adoption	adoption	NOUN
gujaf-179	148	41	in	in	ADP
gujaf-179	148	42	nigeria	nigeria	PROPN
gujaf-179	148	43	to	to	PART
gujaf-179	148	44	have	have	AUX
gujaf-179	148	45	improved	improve	VERB
gujaf-179	148	46	the	the	DET
gujaf-179	148	47	level	level	NOUN
gujaf-179	148	48	of	of	ADP
gujaf-179	148	49	reporting	reporting	NOUN
gujaf-179	148	50	relevance	relevance	NOUN
gujaf-179	148	51	,	,	PUNCT
gujaf-179	148	52	and	and	CCONJ
gujaf-179	148	53	that	that	PRON
gujaf-179	148	54	ifrs	ifrs	PROPN
gujaf-179	148	55	based	base	VERB
gujaf-179	148	56	financial	financial	ADJ
gujaf-179	148	57	reports	report	NOUN
gujaf-179	148	58	are	be	AUX
gujaf-179	148	59	found	find	VERB
gujaf-179	148	60	to	to	PART
gujaf-179	148	61	be	be	AUX
gujaf-179	148	62	more	more	ADV
gujaf-179	148	63	complete	complete	ADJ
gujaf-179	148	64	,	,	PUNCT
gujaf-179	148	65	neutral	neutral	ADJ
gujaf-179	148	66	and	and	CCONJ
gujaf-179	148	67	accurate	accurate	ADJ
gujaf-179	148	68	.	.	PUNCT
gujaf-179	149	1	their	their	PRON
gujaf-179	149	2	findings	finding	NOUN
gujaf-179	149	3	suggest	suggest	VERB
gujaf-179	149	4	that	that	SCONJ
gujaf-179	149	5	ifrs	ifrs	PROPN
gujaf-179	149	6	compliant	compliant	ADJ
gujaf-179	149	7	financial	financial	ADJ
gujaf-179	149	8	reports	report	NOUN
gujaf-179	149	9	could	could	AUX
gujaf-179	149	10	demonstrate	demonstrate	VERB
gujaf-179	149	11	reduction	reduction	NOUN
gujaf-179	149	12	in	in	ADP
gujaf-179	149	13	fraudulent	fraudulent	ADJ
gujaf-179	149	14	reporting	reporting	NOUN
gujaf-179	149	15	hence	hence	ADV
gujaf-179	149	16	,	,	PUNCT
gujaf-179	149	17	curbs	curb	NOUN
gujaf-179	149	18	the	the	DET
gujaf-179	149	19	possibility	possibility	NOUN
gujaf-179	149	20	of	of	ADP
gujaf-179	149	21	manipulations	manipulation	NOUN
gujaf-179	149	22	that	that	PRON
gujaf-179	149	23	could	could	AUX
gujaf-179	149	24	lead	lead	VERB
gujaf-179	149	25	to	to	ADP
gujaf-179	149	26	corporate	corporate	ADJ
gujaf-179	149	27	failure	failure	NOUN
gujaf-179	149	28	,	,	PUNCT
gujaf-179	149	29	and	and	CCONJ
gujaf-179	149	30	might	might	AUX
gujaf-179	149	31	positively	positively	ADV
gujaf-179	149	32	influence	influence	VERB
gujaf-179	149	33	a	a	DET
gujaf-179	149	34	reduction	reduction	NOUN
gujaf-179	149	35	in	in	ADP
gujaf-179	149	36	the	the	DET
gujaf-179	149	37	audit	audit	NOUN
gujaf-179	149	38	expectation	expectation	NOUN
gujaf-179	149	39	gap	gap	NOUN
gujaf-179	149	40	.	.	PUNCT
gujaf-179	150	1	in	in	ADP
gujaf-179	150	2	the	the	DET
gujaf-179	150	3	same	same	ADJ
gujaf-179	150	4	vain	vain	NOUN
gujaf-179	150	5	,	,	PUNCT
gujaf-179	150	6	aderin	aderin	NOUN
gujaf-179	150	7	and	and	CCONJ
gujaf-179	150	8	otakefe	otakefe	ADJ
gujaf-179	150	9	(	(	PUNCT
gujaf-179	150	10	2015	2015	NUM
gujaf-179	150	11	)	)	PUNCT
gujaf-179	150	12	examines	examine	VERB
gujaf-179	150	13	the	the	DET
gujaf-179	150	14	impact	impact	NOUN
gujaf-179	150	15	of	of	ADP
gujaf-179	150	16	ifrs	ifrs	NOUN
gujaf-179	150	17	on	on	ADP
gujaf-179	150	18	the	the	DET
gujaf-179	150	19	quality	quality	NOUN
gujaf-179	150	20	of	of	ADP
gujaf-179	150	21	financial	financial	ADJ
gujaf-179	150	22	reporting	reporting	NOUN
gujaf-179	150	23	in	in	ADP
gujaf-179	150	24	nigeria	nigeria	PROPN
gujaf-179	150	25	with	with	ADP
gujaf-179	150	26	4	4	NUM
gujaf-179	150	27	-	-	PUNCT
gujaf-179	150	28	year	year	NOUN
gujaf-179	150	29	data	datum	NOUN
gujaf-179	150	30	from	from	ADP
gujaf-179	150	31	23	23	NUM
gujaf-179	150	32	companies	company	NOUN
gujaf-179	150	33	in	in	ADP
gujaf-179	150	34	the	the	DET
gujaf-179	150	35	agricultural	agricultural	ADJ
gujaf-179	150	36	,	,	PUNCT
gujaf-179	150	37	conglomerate	conglomerate	NOUN
gujaf-179	150	38	,	,	PUNCT
gujaf-179	150	39	construction	construction	NOUN
gujaf-179	150	40	and	and	CCONJ
gujaf-179	150	41	healthcare	healthcare	NOUN
gujaf-179	150	42	sectors	sector	NOUN
gujaf-179	150	43	of	of	ADP
gujaf-179	150	44	the	the	DET
gujaf-179	150	45	nigerian	nigerian	ADJ
gujaf-179	150	46	stock	stock	NOUN
gujaf-179	150	47	exchange	exchange	PROPN
gujaf-179	150	48	for	for	ADP
gujaf-179	150	49	pre	pre	ADJ
gujaf-179	150	50	and	and	CCONJ
gujaf-179	150	51	post	post	VERB
gujaf-179	150	52	ifrs	ifrs	PROPN
gujaf-179	150	53	period	period	NOUN
gujaf-179	150	54	using	use	VERB
gujaf-179	150	55	regression	regression	NOUN
gujaf-179	150	56	analysis	analysis	NOUN
gujaf-179	150	57	.	.	PUNCT
gujaf-179	151	1	they	they	PRON
gujaf-179	151	2	found	find	VERB
gujaf-179	151	3	that	that	SCONJ
gujaf-179	151	4	financial	financial	ADJ
gujaf-179	151	5	reporting	reporting	NOUN
gujaf-179	151	6	quality	quality	NOUN
gujaf-179	151	7	increased	increase	VERB
gujaf-179	151	8	after	after	ADP
gujaf-179	151	9	the	the	DET
gujaf-179	151	10	adoption	adoption	NOUN
gujaf-179	151	11	of	of	ADP
gujaf-179	151	12	the	the	DET
gujaf-179	151	13	ifrs	ifrs	NOUN
gujaf-179	151	14	for	for	ADP
gujaf-179	151	15	all	all	DET
gujaf-179	151	16	the	the	DET
gujaf-179	151	17	relevant	relevant	ADJ
gujaf-179	151	18	proxies	proxy	NOUN
gujaf-179	151	19	(	(	PUNCT
gujaf-179	151	20	i.e.	i.e.	X
gujaf-179	151	21	value	value	NOUN
gujaf-179	151	22	relevance	relevance	NOUN
gujaf-179	151	23	,	,	PUNCT
gujaf-179	151	24	earnings	earning	NOUN
gujaf-179	151	25	quality	quality	NOUN
gujaf-179	151	26	and	and	CCONJ
gujaf-179	151	27	earnings	earning	NOUN
gujaf-179	151	28	management	management	NOUN
gujaf-179	151	29	)	)	PUNCT
gujaf-179	151	30	.	.	PUNCT
gujaf-179	152	1	other	other	ADJ
gujaf-179	152	2	studies	study	NOUN
gujaf-179	152	3	that	that	PRON
gujaf-179	152	4	linked	link	VERB
gujaf-179	152	5	ifrs	ifrs	NOUN
gujaf-179	152	6	to	to	PART
gujaf-179	152	7	audit	audit	VERB
gujaf-179	152	8	quality	quality	NOUN
gujaf-179	152	9	also	also	ADV
gujaf-179	152	10	found	find	VERB
gujaf-179	152	11	traces	trace	NOUN
gujaf-179	152	12	of	of	ADP
gujaf-179	152	13	significant	significant	ADJ
gujaf-179	152	14	positive	positive	ADJ
gujaf-179	152	15	relationship	relationship	NOUN
gujaf-179	152	16	;	;	PUNCT
gujaf-179	152	17	gellings	gelling	NOUN
gujaf-179	152	18	(	(	PUNCT
gujaf-179	152	19	2017	2017	NUM
gujaf-179	152	20	)	)	PUNCT
gujaf-179	152	21	explored	explore	VERB
gujaf-179	152	22	the	the	DET
gujaf-179	152	23	relationship	relationship	NOUN
gujaf-179	152	24	between	between	ADP
gujaf-179	152	25	ifrs	ifrs	NOUN
gujaf-179	152	26	and	and	CCONJ
gujaf-179	152	27	audit	audit	NOUN
gujaf-179	152	28	quality	quality	NOUN
gujaf-179	152	29	with	with	ADP
gujaf-179	152	30	audit	audit	NOUN
gujaf-179	152	31	fees	fee	NOUN
gujaf-179	152	32	as	as	ADP
gujaf-179	152	33	mediator	mediator	NOUN
gujaf-179	152	34	in	in	ADP
gujaf-179	152	35	2,479	2,479	NUM
gujaf-179	152	36	european	european	ADJ
gujaf-179	152	37	firms	firm	NOUN
gujaf-179	152	38	.	.	PUNCT
gujaf-179	153	1	measuring	measure	VERB
gujaf-179	153	2	audit	audit	NOUN
gujaf-179	153	3	quality	quality	NOUN
gujaf-179	153	4	by	by	ADP
gujaf-179	153	5	the	the	DET
gujaf-179	153	6	probability	probability	NOUN
gujaf-179	153	7	of	of	ADP
gujaf-179	153	8	a	a	DET
gujaf-179	153	9	restatement	restatement	NOUN
gujaf-179	153	10	and	and	CCONJ
gujaf-179	153	11	the	the	DET
gujaf-179	153	12	discretionary	discretionary	ADJ
gujaf-179	153	13	accruals	accrual	NOUN
gujaf-179	153	14	,	,	PUNCT
gujaf-179	153	15	he	he	PRON
gujaf-179	153	16	found	find	VERB
gujaf-179	153	17	that	that	SCONJ
gujaf-179	153	18	mandatory	mandatory	ADJ
gujaf-179	153	19	adoption	adoption	NOUN
gujaf-179	153	20	of	of	ADP
gujaf-179	153	21	ifrs	ifrs	PROPN
gujaf-179	153	22	decreases	decrease	VERB
gujaf-179	153	23	the	the	DET
gujaf-179	153	24	probability	probability	NOUN
gujaf-179	153	25	of	of	ADP
gujaf-179	153	26	restatements	restatement	NOUN
gujaf-179	153	27	and	and	CCONJ
gujaf-179	153	28	the	the	DET
gujaf-179	153	29	amount	amount	NOUN
gujaf-179	153	30	of	of	ADP
gujaf-179	153	31	discretionary	discretionary	ADJ
gujaf-179	153	32	accruals	accrual	NOUN
gujaf-179	153	33	hence	hence	ADV
gujaf-179	153	34	,	,	PUNCT
gujaf-179	153	35	increases	increase	VERB
gujaf-179	153	36	audit	audit	NOUN
gujaf-179	153	37	quality	quality	NOUN
gujaf-179	153	38	.	.	PUNCT
gujaf-179	154	1	3	3	X
gujaf-179	154	2	.	.	X
gujaf-179	154	3	methods	method	NOUN
gujaf-179	154	4	and	and	CCONJ
gujaf-179	154	5	data	datum	NOUN
gujaf-179	154	6	the	the	DET
gujaf-179	154	7	study	study	NOUN
gujaf-179	154	8	adopted	adopt	VERB
gujaf-179	154	9	the	the	DET
gujaf-179	154	10	mixed	mixed	ADJ
gujaf-179	154	11	design	design	NOUN
gujaf-179	154	12	method	method	NOUN
gujaf-179	154	13	(	(	PUNCT
gujaf-179	154	14	i.e.	i.e.	X
gujaf-179	154	15	exploratory	exploratory	ADJ
gujaf-179	154	16	and	and	CCONJ
gujaf-179	154	17	survey	survey	NOUN
gujaf-179	154	18	designs	design	NOUN
gujaf-179	154	19	)	)	PUNCT
gujaf-179	154	20	,	,	PUNCT
gujaf-179	154	21	in	in	ADP
gujaf-179	154	22	line	line	NOUN
gujaf-179	154	23	with	with	ADP
gujaf-179	154	24	okafor	okafor	PROPN
gujaf-179	154	25	and	and	CCONJ
gujaf-179	154	26	otalor	otalor	NOUN
gujaf-179	154	27	(	(	PUNCT
gujaf-179	154	28	2013	2013	NUM
gujaf-179	154	29	)	)	PUNCT
gujaf-179	154	30	;	;	PUNCT
gujaf-179	154	31	nyor	nyor	NOUN
gujaf-179	154	32	et	et	PROPN
gujaf-179	154	33	al	al	PROPN
gujaf-179	154	34	.	.	PUNCT
gujaf-179	155	1	(	(	PUNCT
gujaf-179	155	2	2016	2016	NUM
gujaf-179	155	3	)	)	PUNCT
gujaf-179	155	4	,	,	PUNCT
gujaf-179	155	5	by	by	ADP
gujaf-179	155	6	which	which	PRON
gujaf-179	155	7	questionnaires	questionnaire	NOUN
gujaf-179	155	8	were	be	AUX
gujaf-179	155	9	used	use	VERB
gujaf-179	155	10	to	to	PART
gujaf-179	155	11	collect	collect	VERB
gujaf-179	155	12	primary	primary	ADJ
gujaf-179	155	13	data	datum	NOUN
gujaf-179	155	14	from	from	ADP
gujaf-179	155	15	a	a	DET
gujaf-179	155	16	random	random	ADJ
gujaf-179	155	17	purposeful	purposeful	ADJ
gujaf-179	155	18	sample	sample	NOUN
gujaf-179	155	19	of	of	ADP
gujaf-179	155	20	400	400	NUM
gujaf-179	155	21	respondents	respondent	NOUN
gujaf-179	155	22	stakeholders	stakeholder	NOUN
gujaf-179	155	23	drawn	draw	VERB
gujaf-179	155	24	from	from	ADP
gujaf-179	155	25	audit	audit	NOUN
gujaf-179	155	26	practitioners	practitioner	NOUN
gujaf-179	155	27	,	,	PUNCT
gujaf-179	155	28	academia	academia	NOUN
gujaf-179	155	29	,	,	PUNCT
gujaf-179	155	30	accounting	accounting	NOUN
gujaf-179	155	31	standards	standard	NOUN
gujaf-179	155	32	issuers	issuer	NOUN
gujaf-179	155	33	,	,	PUNCT
gujaf-179	155	34	and	and	CCONJ
gujaf-179	155	35	members	member	NOUN
gujaf-179	155	36	of	of	ADP
gujaf-179	155	37	professional	professional	ADJ
gujaf-179	155	38	accounting	accounting	NOUN
gujaf-179	155	39	bodies	body	NOUN
gujaf-179	155	40	in	in	ADP
gujaf-179	155	41	nigeria	nigeria	PROPN
gujaf-179	155	42	within	within	ADP
gujaf-179	155	43	the	the	DET
gujaf-179	155	44	north	north	ADJ
gujaf-179	155	45	central	central	ADJ
gujaf-179	155	46	states	state	NOUN
gujaf-179	155	47	,	,	PUNCT
gujaf-179	155	48	and	and	CCONJ
gujaf-179	155	49	the	the	DET
gujaf-179	155	50	federal	federal	ADJ
gujaf-179	155	51	capital	capital	NOUN
gujaf-179	155	52	territory	territory	NOUN
gujaf-179	155	53	.	.	PUNCT
gujaf-179	156	1	our	our	PRON
gujaf-179	156	2	sample	sample	NOUN
gujaf-179	156	3	was	be	AUX
gujaf-179	156	4	based	base	VERB
gujaf-179	156	5	on	on	ADP
gujaf-179	156	6	the	the	DET
gujaf-179	156	7	sampling	sample	VERB
gujaf-179	156	8	table	table	NOUN
gujaf-179	156	9	of	of	ADP
gujaf-179	156	10	glenn	glenn	PROPN
gujaf-179	156	11	,	,	PUNCT
gujaf-179	156	12	(	(	PUNCT
gujaf-179	156	13	1992	1992	NUM
gujaf-179	156	14	)	)	PUNCT
gujaf-179	156	15	.	.	PUNCT
gujaf-179	157	1	however	however	ADV
gujaf-179	157	2	,	,	PUNCT
gujaf-179	157	3	only	only	ADV
gujaf-179	157	4	279	279	NUM
gujaf-179	157	5	of	of	ADP
gujaf-179	157	6	the	the	DET
gujaf-179	157	7	400	400	NUM
gujaf-179	157	8	questionnaires	questionnaire	NOUN
gujaf-179	157	9	distributed	distribute	VERB
gujaf-179	157	10	were	be	AUX
gujaf-179	157	11	returned	return	VERB
gujaf-179	157	12	,	,	PUNCT
gujaf-179	157	13	representing	represent	VERB
gujaf-179	157	14	a	a	DET
gujaf-179	157	15	response	response	NOUN
gujaf-179	157	16	rate	rate	NOUN
gujaf-179	157	17	of	of	ADP
gujaf-179	157	18	approximately	approximately	ADV
gujaf-179	157	19	70	70	NUM
gujaf-179	157	20	%	%	NOUN
gujaf-179	157	21	.	.	PUNCT
gujaf-179	158	1	the	the	DET
gujaf-179	158	2	questionnaire	questionnaire	NOUN
gujaf-179	158	3	was	be	AUX
gujaf-179	158	4	designed	design	VERB
gujaf-179	158	5	using	use	VERB
gujaf-179	158	6	a	a	DET
gujaf-179	158	7	5	5	NUM
gujaf-179	158	8	-	-	PUNCT
gujaf-179	158	9	point	point	NOUN
gujaf-179	158	10	likert	likert	ADJ
gujaf-179	158	11	scale	scale	NOUN
gujaf-179	158	12	,	,	PUNCT
gujaf-179	158	13	with	with	ADP
gujaf-179	158	14	(	(	PUNCT
gujaf-179	158	15	5	5	NUM
gujaf-179	158	16	)	)	PUNCT
gujaf-179	158	17	indicating	indicate	VERB
gujaf-179	158	18	strongly	strongly	ADV
gujaf-179	158	19	agreed	agree	VERB
gujaf-179	158	20	opinion	opinion	NOUN
gujaf-179	158	21	and	and	CCONJ
gujaf-179	158	22	(	(	PUNCT
gujaf-179	158	23	1	1	X
gujaf-179	158	24	)	)	PUNCT
gujaf-179	158	25	strongly	strongly	ADV
gujaf-179	158	26	disagreed	disagree	VERB
gujaf-179	158	27	opinion	opinion	NOUN
gujaf-179	158	28	in	in	ADP
gujaf-179	158	29	gusau	gusau	ADJ
gujaf-179	158	30	journal	journal	NOUN
gujaf-179	158	31	of	of	ADP
gujaf-179	158	32	accounting	accounting	NOUN
gujaf-179	158	33	and	and	CCONJ
gujaf-179	158	34	finance	finance	NOUN
gujaf-179	158	35	,	,	PUNCT
gujaf-179	158	36	vol	vol	NOUN
gujaf-179	158	37	.	.	PROPN
gujaf-179	159	1	3	3	NUM
gujaf-179	159	2	,	,	PUNCT
gujaf-179	159	3	issue	issue	NOUN
gujaf-179	159	4	3	3	NUM
gujaf-179	159	5	,	,	PUNCT
gujaf-179	159	6	october	october	PROPN
gujaf-179	159	7	,	,	PUNCT
gujaf-179	159	8	2022	2022	NUM
gujaf-179	159	9	42	42	NUM
gujaf-179	159	10	order	order	NOUN
gujaf-179	159	11	to	to	PART
gujaf-179	159	12	capture	capture	VERB
gujaf-179	159	13	respondents	respondent	NOUN
gujaf-179	159	14	’	'	PUNCT
gujaf-179	159	15	views	view	NOUN
gujaf-179	159	16	as	as	ADP
gujaf-179	159	17	to	to	ADP
gujaf-179	159	18	whether	whether	SCONJ
gujaf-179	159	19	ifrs	ifrs	PROPN
gujaf-179	159	20	could	could	AUX
gujaf-179	159	21	have	have	AUX
gujaf-179	159	22	narrowing	narrow	VERB
gujaf-179	159	23	effect	effect	NOUN
gujaf-179	159	24	on	on	ADP
gujaf-179	159	25	audit	audit	NOUN
gujaf-179	159	26	expectation	expectation	NOUN
gujaf-179	159	27	gap	gap	NOUN
gujaf-179	159	28	.	.	PUNCT
gujaf-179	160	1	the	the	DET
gujaf-179	160	2	data	datum	NOUN
gujaf-179	160	3	collected	collect	VERB
gujaf-179	160	4	were	be	AUX
gujaf-179	160	5	converted	convert	VERB
gujaf-179	160	6	to	to	ADP
gujaf-179	160	7	a	a	DET
gujaf-179	160	8	continuous	continuous	ADJ
gujaf-179	160	9	form	form	NOUN
gujaf-179	160	10	through	through	ADP
gujaf-179	160	11	the	the	DET
gujaf-179	160	12	development	development	NOUN
gujaf-179	160	13	of	of	ADP
gujaf-179	160	14	index	index	NOUN
gujaf-179	160	15	to	to	PART
gujaf-179	160	16	allow	allow	VERB
gujaf-179	160	17	the	the	DET
gujaf-179	160	18	use	use	NOUN
gujaf-179	160	19	of	of	ADP
gujaf-179	160	20	regression	regression	NOUN
gujaf-179	160	21	in	in	ADP
gujaf-179	160	22	the	the	DET
gujaf-179	160	23	analysis	analysis	NOUN
gujaf-179	160	24	and	and	CCONJ
gujaf-179	160	25	hypotheses	hypothesis	NOUN
gujaf-179	160	26	testing	test	VERB
gujaf-179	160	27	using	use	VERB
gujaf-179	160	28	the	the	DET
gujaf-179	160	29	following	following	ADJ
gujaf-179	160	30	linear	linear	PROPN
gujaf-179	160	31	model	model	NOUN
gujaf-179	160	32	:	:	PUNCT
gujaf-179	160	33	𝑌0	𝑌0	PROPN
gujaf-179	160	34	=	=	SYM
gujaf-179	160	35	α	α	PROPN
gujaf-179	160	36	+	+	PUNCT
gujaf-179	160	37	𝛽0𝑋0	𝛽0𝑋0	PROPN
gujaf-179	161	1	+	+	NUM
gujaf-179	161	2	e	e	X
gujaf-179	161	3	where	where	SCONJ
gujaf-179	161	4	:	:	PUNCT
gujaf-179	161	5	𝑌0=	𝑌0=	VERB
gujaf-179	161	6	dependent	dependent	ADJ
gujaf-179	161	7	variable	variable	NOUN
gujaf-179	161	8	=	=	PUNCT
gujaf-179	161	9	f(audit	f(audit	NOUN
gujaf-179	161	10	expectation	expectation	NOUN
gujaf-179	161	11	gap	gap	NOUN
gujaf-179	161	12	aeg	aeg	PROPN
gujaf-179	161	13	)	)	PUNCT
gujaf-179	161	14	,	,	PUNCT
gujaf-179	161	15	α	α	NOUN
gujaf-179	161	16	=	=	SYM
gujaf-179	161	17	constant	constant	ADJ
gujaf-179	161	18	,	,	PUNCT
gujaf-179	161	19	𝛽0	𝛽0	NOUN
gujaf-179	161	20	=	=	NOUN
gujaf-179	161	21	coefficients	coefficient	NOUN
gujaf-179	161	22	of	of	ADP
gujaf-179	161	23	independent	independent	ADJ
gujaf-179	161	24	variable	variable	NOUN
gujaf-179	161	25	,	,	PUNCT
gujaf-179	161	26	𝑋0	𝑋0	NOUN
gujaf-179	161	27	=	=	SYM
gujaf-179	161	28	independent	independent	ADJ
gujaf-179	161	29	variable	variable	NOUN
gujaf-179	161	30	[	[	X
gujaf-179	161	31	ifrs	ifrs	NOUN
gujaf-179	161	32	]	]	X
gujaf-179	161	33	=	=	SYM
gujaf-179	161	34	f	f	X
gujaf-179	162	1	[	[	X
gujaf-179	162	2	complexity	complexity	NOUN
gujaf-179	162	3	of	of	ADP
gujaf-179	162	4	audit	audit	NOUN
gujaf-179	162	5	work	work	NOUN
gujaf-179	162	6	caused	cause	VERB
gujaf-179	162	7	by	by	ADP
gujaf-179	162	8	ifrs	ifrs	PROPN
gujaf-179	162	9	–	–	PUNCT
gujaf-179	162	10	(	(	PUNCT
gujaf-179	162	11	ifrs	ifrs	PROPN
gujaf-179	162	12	-	-	PUNCT
gujaf-179	162	13	caw	caw	PROPN
gujaf-179	162	14	)	)	PUNCT
gujaf-179	162	15	;	;	PUNCT
gujaf-179	162	16	ifrs	ifrs	PROPN
gujaf-179	162	17	induced	induce	VERB
gujaf-179	162	18	audit	audit	NOUN
gujaf-179	162	19	quality	quality	NOUN
gujaf-179	162	20	–	–	PUNCT
gujaf-179	162	21	(	(	PUNCT
gujaf-179	162	22	ifrs_aq	ifrs_aq	NOUN
gujaf-179	162	23	)	)	PUNCT
gujaf-179	162	24	;	;	PUNCT
gujaf-179	162	25	and	and	CCONJ
gujaf-179	162	26	ifrs	ifrs	PROPN
gujaf-179	162	27	induced	induce	VERB
gujaf-179	162	28	(	(	PUNCT
gujaf-179	162	29	ifrs	ifrs	PROPN
gujaf-179	162	30	-	-	PUNCT
gujaf-179	162	31	frq	frq	PROPN
gujaf-179	162	32	)	)	PUNCT
gujaf-179	162	33	]	]	PUNCT
gujaf-179	162	34	,	,	PUNCT
gujaf-179	162	35	e	e	X
gujaf-179	162	36	=	=	NOUN
gujaf-179	162	37	error	error	NOUN
gujaf-179	162	38	term	term	NOUN
gujaf-179	162	39	.	.	PUNCT
gujaf-179	163	1	by	by	ADP
gujaf-179	163	2	way	way	NOUN
gujaf-179	163	3	of	of	ADP
gujaf-179	163	4	substitution	substitution	NOUN
gujaf-179	163	5	,	,	PUNCT
gujaf-179	163	6	the	the	DET
gujaf-179	163	7	following	follow	VERB
gujaf-179	163	8	regression	regression	NOUN
gujaf-179	163	9	model	model	NOUN
gujaf-179	163	10	was	be	AUX
gujaf-179	163	11	derived	derive	VERB
gujaf-179	163	12	:	:	PUNCT
gujaf-179	163	13	aeg	aeg	NOUN
gujaf-179	163	14	=	=	PUNCT
gujaf-179	163	15	α	α	PROPN
gujaf-179	164	1	+	+	X
gujaf-179	164	2	𝛽1𝐼𝐹𝑅𝑆_𝐶𝐴𝑊	𝛽1𝐼𝐹𝑅𝑆_𝐶𝐴𝑊	X
gujaf-179	164	3	+	+	CCONJ
gujaf-179	164	4	𝛽2𝐼𝐹𝑅𝑆_𝐴𝑄	𝛽2𝐼𝐹𝑅𝑆_𝐴𝑄	PROPN
gujaf-179	165	1	+	+	PUNCT
gujaf-179	165	2	+	+	ADJ
gujaf-179	165	3	𝛽3𝐼𝐹𝑅𝑆_𝐹𝑅𝑄	𝛽3𝐼𝐹𝑅𝑆_𝐹𝑅𝑄	NOUN
gujaf-179	165	4	+	+	CCONJ
gujaf-179	165	5	e	e	NOUN
gujaf-179	165	6	4	4	NUM
gujaf-179	165	7	.	.	NOUN
gujaf-179	165	8	results	result	NOUN
gujaf-179	165	9	and	and	CCONJ
gujaf-179	165	10	discussion	discussion	NOUN
gujaf-179	165	11	of	of	ADP
gujaf-179	165	12	finding	find	VERB
gujaf-179	165	13	table	table	NOUN
gujaf-179	165	14	1	1	NUM
gujaf-179	165	15	.	.	PUNCT
gujaf-179	165	16	descriptive	descriptive	ADJ
gujaf-179	165	17	statistic	statistic	PROPN
gujaf-179	165	18	variables	variable	NOUN
gujaf-179	166	1	aeg	aeg	PROPN
gujaf-179	166	2	frq	frq	PROPN
gujaf-179	166	3	aq	aq	PROPN
gujaf-179	166	4	caw	caw	PROPN
gujaf-179	166	5	mean	mean	PROPN
gujaf-179	166	6	.6274194	.6274194	PROPN
gujaf-179	167	1	.3749104	.3749104	PROPN
gujaf-179	167	2	.5275986	.5275986	NUM
gujaf-179	168	1	.6501792	.6501792	PUNCT
gujaf-179	169	1	std	std	AUX
gujaf-179	169	2	.	.	PROPN
gujaf-179	169	3	dev	dev	PROPN
gujaf-179	169	4	.	.	PUNCT
gujaf-179	170	1	.1979458	.1979458	PROPN
gujaf-179	170	2	.1019482	.1019482	PROPN
gujaf-179	170	3	.1077482	.1077482	PROPN
gujaf-179	170	4	.1175666	.1175666	PROPN
gujaf-179	170	5	min	min	PROPN
gujaf-179	170	6	.	.	PROPN
gujaf-179	170	7	2	2	NUM
gujaf-179	170	8	.2	.2	NUM
gujaf-179	170	9	.25	.25	NUM
gujaf-179	170	10	.35	.35	NUM
gujaf-179	170	11	max	max	PROPN
gujaf-179	170	12	1	1	NUM
gujaf-179	171	1	.65	.65	NUM
gujaf-179	171	2	.8	.8	PROPN
gujaf-179	171	3	1	1	NUM
gujaf-179	171	4	obs	obs	PROPN
gujaf-179	171	5	.	.	PUNCT
gujaf-179	172	1	279	279	NUM
gujaf-179	172	2	279	279	NUM
gujaf-179	172	3	279	279	NUM
gujaf-179	172	4	279	279	NUM
gujaf-179	172	5	source	source	NOUN
gujaf-179	172	6	:	:	PUNCT
gujaf-179	172	7	authors	author	NOUN
gujaf-179	172	8	computation	computation	VERB
gujaf-179	172	9	from	from	ADP
gujaf-179	172	10	stata	stata	PROPN
gujaf-179	172	11	13	13	NUM
gujaf-179	172	12	output	output	NOUN
gujaf-179	172	13	(	(	PUNCT
gujaf-179	172	14	2022	2022	NUM
gujaf-179	172	15	)	)	PUNCT
gujaf-179	172	16	from	from	ADP
gujaf-179	172	17	the	the	DET
gujaf-179	172	18	outcome	outcome	NOUN
gujaf-179	172	19	of	of	ADP
gujaf-179	172	20	the	the	DET
gujaf-179	172	21	research	research	NOUN
gujaf-179	172	22	’s	’s	PART
gujaf-179	172	23	data	data	NOUN
gujaf-179	172	24	analysis	analysis	NOUN
gujaf-179	172	25	regarding	regard	VERB
gujaf-179	172	26	summary	summary	NOUN
gujaf-179	172	27	statistic	statistic	NOUN
gujaf-179	172	28	as	as	ADP
gujaf-179	172	29	in	in	ADP
gujaf-179	172	30	table	table	NOUN
gujaf-179	172	31	1	1	NUM
gujaf-179	172	32	above	above	ADV
gujaf-179	172	33	,	,	PUNCT
gujaf-179	172	34	the	the	DET
gujaf-179	172	35	mean	mean	ADJ
gujaf-179	172	36	score	score	NOUN
gujaf-179	172	37	for	for	ADP
gujaf-179	172	38	aeg	aeg	PROPN
gujaf-179	172	39	stood	stand	VERB
gujaf-179	172	40	at	at	ADP
gujaf-179	172	41	0.63	0.63	NUM
gujaf-179	172	42	with	with	ADP
gujaf-179	172	43	a	a	DET
gujaf-179	172	44	standard	standard	ADJ
gujaf-179	172	45	deviation	deviation	NOUN
gujaf-179	172	46	of	of	ADP
gujaf-179	172	47	0.20	0.20	NUM
gujaf-179	172	48	suggesting	suggest	VERB
gujaf-179	172	49	respondents	respondent	NOUN
gujaf-179	172	50	’	'	PUNCT
gujaf-179	172	51	agreement	agreement	NOUN
gujaf-179	172	52	to	to	ADP
gujaf-179	172	53	the	the	DET
gujaf-179	172	54	existence	existence	NOUN
gujaf-179	172	55	of	of	ADP
gujaf-179	172	56	audit	audit	NOUN
gujaf-179	172	57	expectation	expectation	NOUN
gujaf-179	172	58	gap	gap	NOUN
gujaf-179	172	59	since	since	SCONJ
gujaf-179	172	60	the	the	DET
gujaf-179	172	61	mean	mean	ADJ
gujaf-179	172	62	score	score	NOUN
gujaf-179	172	63	is	be	AUX
gujaf-179	172	64	close	close	ADJ
gujaf-179	172	65	to	to	ADP
gujaf-179	172	66	the	the	DET
gujaf-179	172	67	maximum	maximum	ADJ
gujaf-179	172	68	score	score	NOUN
gujaf-179	172	69	of	of	ADP
gujaf-179	172	70	1	1	NUM
gujaf-179	172	71	which	which	PRON
gujaf-179	172	72	is	be	AUX
gujaf-179	172	73	the	the	DET
gujaf-179	172	74	highest	high	ADJ
gujaf-179	172	75	index	index	NOUN
gujaf-179	172	76	score	score	NOUN
gujaf-179	172	77	from	from	ADP
gujaf-179	172	78	the	the	DET
gujaf-179	172	79	likert	likert	ADJ
gujaf-179	172	80	scaled	scale	VERB
gujaf-179	172	81	data	datum	NOUN
gujaf-179	172	82	indicating	indicate	VERB
gujaf-179	172	83	strong	strong	ADJ
gujaf-179	172	84	agreement	agreement	NOUN
gujaf-179	172	85	to	to	ADP
gujaf-179	172	86	a	a	DET
gujaf-179	172	87	statement	statement	NOUN
gujaf-179	172	88	.	.	PUNCT
gujaf-179	173	1	however	however	ADV
gujaf-179	173	2	,	,	PUNCT
gujaf-179	173	3	the	the	DET
gujaf-179	173	4	mean	mean	ADJ
gujaf-179	173	5	score	score	NOUN
gujaf-179	173	6	for	for	ADP
gujaf-179	173	7	the	the	DET
gujaf-179	173	8	remaining	remain	VERB
gujaf-179	173	9	variables	variable	NOUN
gujaf-179	173	10	frq	frq	PROPN
gujaf-179	173	11	,	,	PUNCT
gujaf-179	173	12	aq	aq	PROPN
gujaf-179	173	13	and	and	CCONJ
gujaf-179	173	14	caw	caw	PROPN
gujaf-179	173	15	standing	stand	VERB
gujaf-179	173	16	at	at	ADP
gujaf-179	173	17	0.37	0.37	NUM
gujaf-179	173	18	,	,	PUNCT
gujaf-179	173	19	0.53	0.53	NUM
gujaf-179	173	20	and	and	CCONJ
gujaf-179	173	21	0.65	0.65	NUM
gujaf-179	173	22	respectively	respectively	ADV
gujaf-179	173	23	,	,	PUNCT
gujaf-179	173	24	are	be	AUX
gujaf-179	173	25	indicative	indicative	ADJ
gujaf-179	173	26	of	of	ADP
gujaf-179	173	27	different	different	ADJ
gujaf-179	173	28	degrees	degree	NOUN
gujaf-179	173	29	of	of	ADP
gujaf-179	173	30	agreement	agreement	NOUN
gujaf-179	173	31	with	with	ADP
gujaf-179	173	32	the	the	DET
gujaf-179	173	33	statements	statement	NOUN
gujaf-179	173	34	that	that	PRON
gujaf-179	173	35	their	their	PRON
gujaf-179	173	36	link	link	NOUN
gujaf-179	173	37	with	with	ADP
gujaf-179	173	38	ifrs	ifrs	PROPN
gujaf-179	173	39	could	could	AUX
gujaf-179	173	40	narrow	narrow	VERB
gujaf-179	173	41	aeg	aeg	NOUN
gujaf-179	173	42	,	,	PUNCT
gujaf-179	173	43	with	with	ADP
gujaf-179	173	44	the	the	DET
gujaf-179	173	45	exception	exception	NOUN
gujaf-179	173	46	of	of	ADP
gujaf-179	173	47	frq	frq	PROPN
gujaf-179	173	48	which	which	PRON
gujaf-179	173	49	suggests	suggest	VERB
gujaf-179	173	50	respondents	respondent	NOUN
gujaf-179	173	51	’	'	PUNCT
gujaf-179	173	52	indecisiveness	indecisiveness	NOUN
gujaf-179	173	53	as	as	ADP
gujaf-179	173	54	to	to	ADP
gujaf-179	173	55	whether	whether	SCONJ
gujaf-179	173	56	the	the	DET
gujaf-179	173	57	link	link	NOUN
gujaf-179	173	58	between	between	ADP
gujaf-179	173	59	it	it	PRON
gujaf-179	173	60	and	and	CCONJ
gujaf-179	173	61	ifrs	ifrs	PROPN
gujaf-179	173	62	could	could	AUX
gujaf-179	173	63	have	have	AUX
gujaf-179	173	64	narrowing	narrow	VERB
gujaf-179	173	65	impact	impact	NOUN
gujaf-179	173	66	on	on	ADP
gujaf-179	173	67	aeg	aeg	PROPN
gujaf-179	173	68	.	.	PUNCT
gujaf-179	174	1	gusau	gusau	PROPN
gujaf-179	174	2	journal	journal	PROPN
gujaf-179	174	3	of	of	ADP
gujaf-179	174	4	accounting	accounting	NOUN
gujaf-179	174	5	and	and	CCONJ
gujaf-179	174	6	finance	finance	NOUN
gujaf-179	174	7	,	,	PUNCT
gujaf-179	174	8	vol	vol	NOUN
gujaf-179	174	9	.	.	PROPN
gujaf-179	174	10	3	3	NUM
gujaf-179	174	11	,	,	PUNCT
gujaf-179	174	12	issue	issue	NOUN
gujaf-179	174	13	3	3	NUM
gujaf-179	174	14	,	,	PUNCT
gujaf-179	174	15	october	october	PROPN
gujaf-179	174	16	,	,	PUNCT
gujaf-179	174	17	2022	2022	NUM
gujaf-179	174	18	43	43	NUM
gujaf-179	174	19	in	in	ADP
gujaf-179	174	20	order	order	NOUN
gujaf-179	174	21	to	to	PART
gujaf-179	174	22	have	have	AUX
gujaf-179	174	23	valid	valid	ADJ
gujaf-179	174	24	coefficients	coefficient	NOUN
gujaf-179	174	25	for	for	ADP
gujaf-179	174	26	robust	robust	ADJ
gujaf-179	174	27	result	result	NOUN
gujaf-179	174	28	,	,	PUNCT
gujaf-179	174	29	certain	certain	ADJ
gujaf-179	174	30	regression	regression	NOUN
gujaf-179	174	31	diagnostic	diagnostic	ADJ
gujaf-179	174	32	tests	test	NOUN
gujaf-179	174	33	were	be	AUX
gujaf-179	174	34	conducted	conduct	VERB
gujaf-179	174	35	.	.	PUNCT
gujaf-179	175	1	checking	check	VERB
gujaf-179	175	2	for	for	ADP
gujaf-179	175	3	the	the	DET
gujaf-179	175	4	presence	presence	NOUN
gujaf-179	175	5	of	of	ADP
gujaf-179	175	6	heteroscedasticity	heteroscedasticity	PROPN
gujaf-179	175	7	,	,	PUNCT
gujaf-179	175	8	the	the	DET
gujaf-179	175	9	breusch	breusch	ADJ
gujaf-179	175	10	pagan	pagan	ADJ
gujaf-179	175	11	/	/	SYM
gujaf-179	175	12	cook	cook	PROPN
gujaf-179	175	13	-	-	PUNCT
gujaf-179	175	14	weisberg	weisberg	PROPN
gujaf-179	175	15	test	test	NOUN
gujaf-179	175	16	for	for	ADP
gujaf-179	175	17	heteroscedasticity	heteroscedasticity	NOUN
gujaf-179	175	18	was	be	AUX
gujaf-179	175	19	carried	carry	VERB
gujaf-179	175	20	out	out	ADP
gujaf-179	175	21	,	,	PUNCT
gujaf-179	175	22	with	with	ADP
gujaf-179	175	23	result	result	NOUN
gujaf-179	175	24	showing	show	VERB
gujaf-179	175	25	a	a	DET
gujaf-179	175	26	chi	chi	ADJ
gujaf-179	175	27	square	square	NOUN
gujaf-179	175	28	of	of	ADP
gujaf-179	175	29	1.03	1.03	NUM
gujaf-179	175	30	which	which	PRON
gujaf-179	175	31	is	be	AUX
gujaf-179	175	32	less	less	ADJ
gujaf-179	175	33	than	than	ADP
gujaf-179	175	34	2	2	NUM
gujaf-179	175	35	,	,	PUNCT
gujaf-179	175	36	and	and	CCONJ
gujaf-179	175	37	a	a	DET
gujaf-179	175	38	probability	probability	NOUN
gujaf-179	175	39	score	score	NOUN
gujaf-179	175	40	of	of	ADP
gujaf-179	175	41	0.3094	0.3094	NUM
gujaf-179	175	42	which	which	PRON
gujaf-179	175	43	is	be	AUX
gujaf-179	175	44	insignificant	insignificant	ADJ
gujaf-179	175	45	at	at	ADP
gujaf-179	175	46	5	5	NUM
gujaf-179	175	47	%	%	NOUN
gujaf-179	175	48	level	level	NOUN
gujaf-179	175	49	of	of	ADP
gujaf-179	175	50	significance	significance	NOUN
gujaf-179	175	51	hence	hence	ADV
gujaf-179	175	52	,	,	PUNCT
gujaf-179	175	53	indicating	indicate	VERB
gujaf-179	175	54	homoscedasticity	homoscedasticity	NOUN
gujaf-179	175	55	.	.	PUNCT
gujaf-179	176	1	table	table	NOUN
gujaf-179	176	2	2	2	NUM
gujaf-179	176	3	.	.	PUNCT
gujaf-179	176	4	correlation	correlation	NOUN
gujaf-179	176	5	matrix	matrix	NOUN
gujaf-179	176	6	aeg	aeg	PROPN
gujaf-179	176	7	frq	frq	PROPN
gujaf-179	176	8	aq	aq	PROPN
gujaf-179	176	9	caw	caw	PROPN
gujaf-179	176	10	aeg	aeg	PROPN
gujaf-179	176	11	1.000	1.000	NUM
gujaf-179	176	12	frq	frq	VERB
gujaf-179	176	13	0.081	0.081	NUM
gujaf-179	176	14	1.000	1.000	NUM
gujaf-179	176	15	aq	aq	NOUN
gujaf-179	176	16	-0.214	-0.214	PUNCT
gujaf-179	176	17	0.348	0.348	NUM
gujaf-179	176	18	1.000	1.000	NUM
gujaf-179	176	19	caw	caw	NOUN
gujaf-179	176	20	0.059	0.059	NUM
gujaf-179	176	21	0.307	0.307	NUM
gujaf-179	176	22	0.623	0.623	NUM
gujaf-179	176	23	1.000	1.000	NUM
gujaf-179	176	24	source	source	NOUN
gujaf-179	176	25	:	:	PUNCT
gujaf-179	176	26	author	author	NOUN
gujaf-179	176	27	’s	’s	PART
gujaf-179	176	28	computation	computation	NOUN
gujaf-179	176	29	from	from	ADP
gujaf-179	176	30	stata	stata	PROPN
gujaf-179	176	31	13	13	NUM
gujaf-179	176	32	output	output	NOUN
gujaf-179	176	33	(	(	PUNCT
gujaf-179	176	34	2022	2022	NUM
gujaf-179	176	35	)	)	PUNCT
gujaf-179	176	36	the	the	DET
gujaf-179	176	37	outcome	outcome	NOUN
gujaf-179	176	38	of	of	ADP
gujaf-179	176	39	the	the	DET
gujaf-179	176	40	test	test	NOUN
gujaf-179	176	41	of	of	ADP
gujaf-179	176	42	multicollinearity	multicollinearity	NOUN
gujaf-179	176	43	amongst	amongst	ADP
gujaf-179	176	44	the	the	DET
gujaf-179	176	45	variables	variable	NOUN
gujaf-179	176	46	presented	present	VERB
gujaf-179	176	47	in	in	ADP
gujaf-179	176	48	table	table	NOUN
gujaf-179	176	49	2	2	NUM
gujaf-179	176	50	(	(	PUNCT
gujaf-179	176	51	correlation	correlation	NOUN
gujaf-179	176	52	matrix	matrix	NOUN
gujaf-179	176	53	)	)	PUNCT
gujaf-179	176	54	suggests	suggest	VERB
gujaf-179	176	55	the	the	DET
gujaf-179	176	56	absence	absence	NOUN
gujaf-179	176	57	of	of	ADP
gujaf-179	176	58	multicollinearity	multicollinearity	NOUN
gujaf-179	176	59	as	as	ADP
gujaf-179	176	60	all	all	DET
gujaf-179	176	61	the	the	DET
gujaf-179	176	62	values	value	NOUN
gujaf-179	176	63	of	of	ADP
gujaf-179	176	64	the	the	DET
gujaf-179	176	65	correlation	correlation	NOUN
gujaf-179	176	66	are	be	AUX
gujaf-179	176	67	less	less	ADJ
gujaf-179	176	68	than	than	ADP
gujaf-179	176	69	0.8	0.8	NUM
gujaf-179	176	70	.	.	PUNCT
gujaf-179	177	1	though	though	SCONJ
gujaf-179	177	2	the	the	DET
gujaf-179	177	3	correlation	correlation	NOUN
gujaf-179	177	4	between	between	ADP
gujaf-179	177	5	the	the	DET
gujaf-179	177	6	dependent	dependent	ADJ
gujaf-179	177	7	variable	variable	NOUN
gujaf-179	177	8	(	(	PUNCT
gujaf-179	177	9	aeg	aeg	PROPN
gujaf-179	177	10	)	)	PUNCT
gujaf-179	177	11	and	and	CCONJ
gujaf-179	177	12	independent	independent	ADJ
gujaf-179	177	13	variable	variable	NOUN
gujaf-179	177	14	(	(	PUNCT
gujaf-179	177	15	aq	aq	NOUN
gujaf-179	177	16	)	)	PUNCT
gujaf-179	177	17	is	be	AUX
gujaf-179	177	18	inverse	inverse	NOUN
gujaf-179	177	19	suggesting	suggest	VERB
gujaf-179	177	20	possible	possible	ADJ
gujaf-179	177	21	problem	problem	NOUN
gujaf-179	177	22	of	of	ADP
gujaf-179	177	23	multicollinearity	multicollinearity	NOUN
gujaf-179	177	24	,	,	PUNCT
gujaf-179	177	25	the	the	DET
gujaf-179	177	26	outcome	outcome	NOUN
gujaf-179	177	27	of	of	ADP
gujaf-179	177	28	our	our	PRON
gujaf-179	177	29	variance	variance	NOUN
gujaf-179	177	30	inflation	inflation	NOUN
gujaf-179	177	31	factor	factor	NOUN
gujaf-179	177	32	(	(	PUNCT
gujaf-179	177	33	vif	vif	NOUN
gujaf-179	177	34	)	)	PUNCT
gujaf-179	177	35	however	however	ADV
gujaf-179	177	36	,	,	PUNCT
gujaf-179	177	37	indicates	indicate	VERB
gujaf-179	177	38	absence	absence	NOUN
gujaf-179	177	39	of	of	ADP
gujaf-179	177	40	excessive	excessive	ADJ
gujaf-179	177	41	correlation	correlation	NOUN
gujaf-179	177	42	as	as	SCONJ
gujaf-179	177	43	all	all	DET
gujaf-179	177	44	factors	factor	NOUN
gujaf-179	177	45	are	be	AUX
gujaf-179	177	46	greater	great	ADJ
gujaf-179	177	47	than	than	ADP
gujaf-179	177	48	1.0	1.0	NUM
gujaf-179	177	49	with	with	ADP
gujaf-179	177	50	tolerance	tolerance	NOUN
gujaf-179	177	51	values	value	NOUN
gujaf-179	177	52	being	be	AUX
gujaf-179	177	53	less	less	ADJ
gujaf-179	177	54	than	than	ADP
gujaf-179	177	55	10	10	NUM
gujaf-179	177	56	.	.	PUNCT
gujaf-179	178	1	the	the	DET
gujaf-179	178	2	mean	mean	NOUN
gujaf-179	178	3	of	of	ADP
gujaf-179	178	4	the	the	DET
gujaf-179	178	5	vif	vif	NOUN
gujaf-179	178	6	is	be	AUX
gujaf-179	178	7	1.51	1.51	NUM
gujaf-179	178	8	.	.	PUNCT
gujaf-179	178	9	table	table	NOUN
gujaf-179	178	10	3	3	NUM
gujaf-179	178	11	regression	regression	NOUN
gujaf-179	178	12	result	result	NOUN
gujaf-179	178	13	summary	summary	NOUN
gujaf-179	178	14	dependent	dependent	ADJ
gujaf-179	178	15	variable	variable	ADJ
gujaf-179	178	16	independent	independent	ADJ
gujaf-179	178	17	variables	variable	NOUN
gujaf-179	178	18	aeg	aeg	PROPN
gujaf-179	178	19	coefficient	coefficient	PROPN
gujaf-179	178	20	t	t	PROPN
gujaf-179	178	21	-	-	PUNCT
gujaf-179	178	22	statistic	statistic	NOUN
gujaf-179	178	23	p	p	NOUN
gujaf-179	178	24	-	-	PUNCT
gujaf-179	178	25	value	value	NOUN
gujaf-179	178	26	c	c	NOUN
gujaf-179	178	27	.634	.634	NUM
gujaf-179	178	28	9.21	9.21	NUM
gujaf-179	178	29	0.000	0.000	NUM
gujaf-179	178	30	frq	frq	PROPN
gujaf-179	178	31	.284	.284	NUM
gujaf-179	178	32	2.42	2.42	NUM
gujaf-179	178	33	0.016	0.016	NUM
gujaf-179	178	34	aq	aq	NOUN
gujaf-179	178	35	-.823	-.823	PROPN
gujaf-179	178	36	-6.07	-6.07	NUM
gujaf-179	178	37	0.000	0.000	NUM
gujaf-179	178	38	caw	caw	NOUN
gujaf-179	178	39	.493	.493	NUM
gujaf-179	178	40	4.03	4.03	NUM
gujaf-179	178	41	0.000	0.000	NUM
gujaf-179	178	42	model	model	NOUN
gujaf-179	178	43	diagnostic	diagnostic	ADJ
gujaf-179	178	44	:	:	PUNCT
gujaf-179	178	45	r	r	X
gujaf-179	178	46	-	-	PUNCT
gujaf-179	178	47	squared	square	VERB
gujaf-179	178	48	0.125	0.125	NUM
gujaf-179	178	49	adjusted	adjusted	ADJ
gujaf-179	178	50	r	r	NOUN
gujaf-179	178	51	-	-	PUNCT
gujaf-179	178	52	squared	square	VERB
gujaf-179	178	53	0.116	0.116	NUM
gujaf-179	178	54	root	root	NOUN
gujaf-179	178	55	mse	mse	NOUN
gujaf-179	178	56	0.186	0.186	NUM
gujaf-179	178	57	f	f	X
gujaf-179	178	58	-	-	PUNCT
gujaf-179	178	59	statistic	statistic	ADJ
gujaf-179	178	60	13.10	13.10	NUM
gujaf-179	178	61	prob	prob	NOUN
gujaf-179	178	62	.	.	PUNCT
gujaf-179	179	1	(	(	PUNCT
gujaf-179	179	2	f	f	X
gujaf-179	179	3	-	-	PUNCT
gujaf-179	179	4	statistic	statistic	NOUN
gujaf-179	179	5	)	)	PUNCT
gujaf-179	179	6	0.000	0.000	NUM
gujaf-179	179	7	source	source	NOUN
gujaf-179	179	8	:	:	PUNCT
gujaf-179	179	9	author	author	NOUN
gujaf-179	179	10	’s	’s	PART
gujaf-179	179	11	computation	computation	NOUN
gujaf-179	179	12	from	from	ADP
gujaf-179	179	13	stata	stata	PROPN
gujaf-179	179	14	13	13	NUM
gujaf-179	179	15	output	output	NOUN
gujaf-179	179	16	(	(	PUNCT
gujaf-179	179	17	2022	2022	NUM
gujaf-179	179	18	)	)	PUNCT
gujaf-179	179	19	gusau	gusau	ADJ
gujaf-179	179	20	journal	journal	NOUN
gujaf-179	179	21	of	of	ADP
gujaf-179	179	22	accounting	accounting	NOUN
gujaf-179	179	23	and	and	CCONJ
gujaf-179	179	24	finance	finance	NOUN
gujaf-179	179	25	,	,	PUNCT
gujaf-179	179	26	vol	vol	NOUN
gujaf-179	179	27	.	.	PROPN
gujaf-179	179	28	3	3	NUM
gujaf-179	179	29	,	,	PUNCT
gujaf-179	179	30	issue	issue	NOUN
gujaf-179	179	31	3	3	NUM
gujaf-179	179	32	,	,	PUNCT
gujaf-179	179	33	october	october	PROPN
gujaf-179	179	34	,	,	PUNCT
gujaf-179	179	35	2022	2022	NUM
gujaf-179	179	36	44	44	NUM
gujaf-179	179	37	table	table	NOUN
gujaf-179	179	38	3	3	NUM
gujaf-179	179	39	above	above	ADP
gujaf-179	179	40	presents	present	VERB
gujaf-179	179	41	the	the	DET
gujaf-179	179	42	regression	regression	NOUN
gujaf-179	179	43	result	result	NOUN
gujaf-179	179	44	of	of	ADP
gujaf-179	179	45	the	the	DET
gujaf-179	179	46	data	datum	NOUN
gujaf-179	179	47	analysis	analysis	NOUN
gujaf-179	179	48	to	to	PART
gujaf-179	179	49	determine	determine	VERB
gujaf-179	179	50	the	the	DET
gujaf-179	179	51	effect	effect	NOUN
gujaf-179	179	52	for	for	ADP
gujaf-179	179	53	which	which	PRON
gujaf-179	179	54	ifrs	ifrs	NOUN
gujaf-179	179	55	induced	induce	VERB
gujaf-179	179	56	financial	financial	ADJ
gujaf-179	179	57	reporting	reporting	NOUN
gujaf-179	179	58	quality	quality	NOUN
gujaf-179	179	59	(	(	PUNCT
gujaf-179	179	60	frq	frq	PROPN
gujaf-179	179	61	)	)	PUNCT
gujaf-179	179	62	,	,	PUNCT
gujaf-179	179	63	audit	audit	NOUN
gujaf-179	179	64	quality	quality	NOUN
gujaf-179	179	65	(	(	PUNCT
gujaf-179	179	66	aq	aq	NOUN
gujaf-179	179	67	)	)	PUNCT
gujaf-179	179	68	,	,	PUNCT
gujaf-179	179	69	and	and	CCONJ
gujaf-179	179	70	complexity	complexity	NOUN
gujaf-179	179	71	of	of	ADP
gujaf-179	179	72	audit	audit	NOUN
gujaf-179	179	73	work	work	NOUN
gujaf-179	179	74	(	(	PUNCT
gujaf-179	179	75	caw	caw	NOUN
gujaf-179	179	76	)	)	PUNCT
gujaf-179	179	77	could	could	AUX
gujaf-179	179	78	have	have	VERB
gujaf-179	179	79	in	in	ADP
gujaf-179	179	80	narrowing	narrow	VERB
gujaf-179	179	81	audit	audit	NOUN
gujaf-179	179	82	expectation	expectation	NOUN
gujaf-179	179	83	gap	gap	NOUN
gujaf-179	179	84	(	(	PUNCT
gujaf-179	179	85	aeg	aeg	PROPN
gujaf-179	179	86	)	)	PUNCT
gujaf-179	179	87	.	.	PUNCT
gujaf-179	180	1	as	as	SCONJ
gujaf-179	180	2	it	it	PRON
gujaf-179	180	3	relates	relate	VERB
gujaf-179	180	4	to	to	ADP
gujaf-179	180	5	the	the	DET
gujaf-179	180	6	model	model	NOUN
gujaf-179	180	7	,	,	PUNCT
gujaf-179	180	8	the	the	DET
gujaf-179	180	9	result	result	NOUN
gujaf-179	180	10	indicates	indicate	VERB
gujaf-179	180	11	that	that	SCONJ
gujaf-179	180	12	the	the	DET
gujaf-179	180	13	variance	variance	NOUN
gujaf-179	180	14	in	in	ADP
gujaf-179	180	15	aeg	aeg	PROPN
gujaf-179	180	16	was	be	AUX
gujaf-179	180	17	explained	explain	VERB
gujaf-179	180	18	by	by	ADP
gujaf-179	180	19	the	the	DET
gujaf-179	180	20	model	model	NOUN
gujaf-179	180	21	only	only	ADV
gujaf-179	180	22	to	to	ADP
gujaf-179	180	23	the	the	DET
gujaf-179	180	24	extent	extent	NOUN
gujaf-179	180	25	of	of	ADP
gujaf-179	180	26	12.51	12.51	NUM
gujaf-179	180	27	%	%	NOUN
gujaf-179	180	28	,	,	PUNCT
gujaf-179	180	29	with	with	ADP
gujaf-179	180	30	r	r	NOUN
gujaf-179	180	31	squared	square	VERB
gujaf-179	180	32	standing	stand	VERB
gujaf-179	180	33	at	at	ADP
gujaf-179	180	34	0.1251	0.1251	NUM
gujaf-179	180	35	;	;	PUNCT
gujaf-179	180	36	the	the	DET
gujaf-179	180	37	model	model	NOUN
gujaf-179	180	38	was	be	AUX
gujaf-179	180	39	statistically	statistically	ADV
gujaf-179	180	40	significant	significant	ADJ
gujaf-179	180	41	in	in	ADP
gujaf-179	180	42	predicting	predict	VERB
gujaf-179	180	43	aeg	aeg	PROPN
gujaf-179	180	44	,	,	PUNCT
gujaf-179	180	45	f	f	PROPN
gujaf-179	180	46	(	(	PUNCT
gujaf-179	180	47	3	3	NUM
gujaf-179	180	48	,	,	PUNCT
gujaf-179	180	49	275	275	NUM
gujaf-179	180	50	)	)	PUNCT
gujaf-179	180	51	=	=	SYM
gujaf-179	180	52	13.10	13.10	NUM
gujaf-179	180	53	,	,	PUNCT
gujaf-179	180	54	p	p	X
gujaf-179	180	55	=	=	NOUN
gujaf-179	180	56	0.000	0.000	NUM
gujaf-179	180	57	at	at	ADP
gujaf-179	180	58	5	5	NUM
gujaf-179	180	59	%	%	NOUN
gujaf-179	180	60	level	level	NOUN
gujaf-179	180	61	of	of	ADP
gujaf-179	180	62	significance	significance	NOUN
gujaf-179	180	63	hence	hence	ADV
gujaf-179	180	64	,	,	PUNCT
gujaf-179	180	65	suggesting	suggest	VERB
gujaf-179	180	66	the	the	DET
gujaf-179	180	67	goodness	goodness	NOUN
gujaf-179	180	68	of	of	ADP
gujaf-179	180	69	the	the	DET
gujaf-179	180	70	model	model	NOUN
gujaf-179	180	71	fit	fit	PROPN
gujaf-179	180	72	,	,	PUNCT
gujaf-179	180	73	and	and	CCONJ
gujaf-179	180	74	statistical	statistical	ADJ
gujaf-179	180	75	validity	validity	NOUN
gujaf-179	180	76	of	of	ADP
gujaf-179	180	77	the	the	DET
gujaf-179	180	78	result	result	NOUN
gujaf-179	180	79	for	for	ADP
gujaf-179	180	80	policy	policy	NOUN
gujaf-179	180	81	conclusions	conclusion	NOUN
gujaf-179	180	82	.	.	PUNCT
gujaf-179	181	1	the	the	DET
gujaf-179	181	2	result	result	NOUN
gujaf-179	181	3	also	also	ADV
gujaf-179	181	4	indicates	indicate	VERB
gujaf-179	181	5	that	that	SCONJ
gujaf-179	181	6	the	the	DET
gujaf-179	181	7	constant	constant	NOUN
gujaf-179	181	8	is	be	AUX
gujaf-179	181	9	statistically	statistically	ADV
gujaf-179	181	10	significant	significant	ADJ
gujaf-179	181	11	at	at	ADP
gujaf-179	181	12	5	5	NUM
gujaf-179	181	13	%	%	NOUN
gujaf-179	181	14	significance	significance	NOUN
gujaf-179	181	15	level	level	NOUN
gujaf-179	181	16	with	with	ADP
gujaf-179	181	17	the	the	DET
gujaf-179	181	18	p	p	NOUN
gujaf-179	181	19	-	-	PUNCT
gujaf-179	181	20	value	value	NOUN
gujaf-179	181	21	standing	stand	VERB
gujaf-179	181	22	at	at	ADP
gujaf-179	181	23	0.000	0.000	NUM
gujaf-179	181	24	;	;	PUNCT
gujaf-179	181	25	the	the	DET
gujaf-179	181	26	coefficient	coefficient	NOUN
gujaf-179	181	27	of	of	ADP
gujaf-179	181	28	the	the	DET
gujaf-179	181	29	three	three	NUM
gujaf-179	181	30	independent	independent	ADJ
gujaf-179	181	31	variables	variable	NOUN
gujaf-179	181	32	of	of	ADP
gujaf-179	181	33	frq	frq	PROPN
gujaf-179	181	34	,	,	PUNCT
gujaf-179	181	35	aq	aq	PROPN
gujaf-179	181	36	and	and	CCONJ
gujaf-179	181	37	caw	caw	PROPN
gujaf-179	181	38	were	be	AUX
gujaf-179	181	39	also	also	ADV
gujaf-179	181	40	found	find	VERB
gujaf-179	181	41	to	to	PART
gujaf-179	181	42	be	be	AUX
gujaf-179	181	43	statistically	statistically	ADV
gujaf-179	181	44	significant	significant	ADJ
gujaf-179	181	45	at	at	ADP
gujaf-179	181	46	5	5	NUM
gujaf-179	181	47	percent	percent	NOUN
gujaf-179	181	48	significance	significance	NOUN
gujaf-179	181	49	level	level	NOUN
gujaf-179	181	50	as	as	SCONJ
gujaf-179	181	51	indicated	indicate	VERB
gujaf-179	181	52	by	by	ADP
gujaf-179	181	53	their	their	PRON
gujaf-179	181	54	p	p	NOUN
gujaf-179	181	55	-	-	PUNCT
gujaf-179	181	56	values	value	NOUN
gujaf-179	181	57	of	of	ADP
gujaf-179	181	58	0.000	0.000	NUM
gujaf-179	181	59	,	,	PUNCT
gujaf-179	181	60	0.016	0.016	NUM
gujaf-179	181	61	and	and	CCONJ
gujaf-179	181	62	0.000	0.000	NUM
gujaf-179	181	63	respectively	respectively	ADV
gujaf-179	181	64	suggesting	suggest	VERB
gujaf-179	181	65	certain	certain	ADJ
gujaf-179	181	66	degree	degree	NOUN
gujaf-179	181	67	of	of	ADP
gujaf-179	181	68	relation	relation	NOUN
gujaf-179	181	69	between	between	ADP
gujaf-179	181	70	the	the	DET
gujaf-179	181	71	independent	independent	ADJ
gujaf-179	181	72	variables	variable	NOUN
gujaf-179	181	73	and	and	CCONJ
gujaf-179	181	74	the	the	DET
gujaf-179	181	75	dependent	dependent	ADJ
gujaf-179	181	76	variable	variable	NOUN
gujaf-179	181	77	with	with	ADP
gujaf-179	181	78	frq	frq	PROPN
gujaf-179	181	79	and	and	CCONJ
gujaf-179	181	80	caw	caw	PROPN
gujaf-179	181	81	presenting	present	VERB
gujaf-179	181	82	positive	positive	ADJ
gujaf-179	181	83	coefficients	coefficient	NOUN
gujaf-179	181	84	and	and	CCONJ
gujaf-179	181	85	aq	aq	AUX
gujaf-179	181	86	showing	show	VERB
gujaf-179	181	87	a	a	DET
gujaf-179	181	88	statistically	statistically	ADV
gujaf-179	181	89	significant	significant	ADJ
gujaf-179	181	90	negative	negative	ADJ
gujaf-179	181	91	coefficient	coefficient	NOUN
gujaf-179	181	92	.	.	PUNCT
gujaf-179	182	1	this	this	PRON
gujaf-179	182	2	therefore	therefore	ADV
gujaf-179	182	3	implies	imply	VERB
gujaf-179	182	4	that	that	SCONJ
gujaf-179	182	5	ifrs	ifrs	PROPN
gujaf-179	182	6	induced	induce	VERB
gujaf-179	182	7	quality	quality	NOUN
gujaf-179	182	8	financial	financial	ADJ
gujaf-179	182	9	report	report	NOUN
gujaf-179	182	10	(	(	PUNCT
gujaf-179	182	11	frq	frq	PROPN
gujaf-179	182	12	)	)	PUNCT
gujaf-179	182	13	,	,	PUNCT
gujaf-179	182	14	and	and	CCONJ
gujaf-179	182	15	complexity	complexity	NOUN
gujaf-179	182	16	of	of	ADP
gujaf-179	182	17	audit	audit	NOUN
gujaf-179	182	18	work	work	NOUN
gujaf-179	182	19	(	(	PUNCT
gujaf-179	182	20	caw	caw	PROPN
gujaf-179	182	21	)	)	PUNCT
gujaf-179	182	22	do	do	AUX
gujaf-179	182	23	have	have	VERB
gujaf-179	182	24	positive	positive	ADJ
gujaf-179	182	25	narrowing	narrowing	NOUN
gujaf-179	182	26	effect	effect	NOUN
gujaf-179	182	27	on	on	ADP
gujaf-179	182	28	aeg	aeg	NOUN
gujaf-179	182	29	,	,	PUNCT
gujaf-179	182	30	while	while	SCONJ
gujaf-179	182	31	ifrs	ifrs	PROPN
gujaf-179	182	32	induced	induce	VERB
gujaf-179	182	33	audit	audit	NOUN
gujaf-179	182	34	quality	quality	NOUN
gujaf-179	182	35	(	(	PUNCT
gujaf-179	182	36	aq	aq	NOUN
gujaf-179	182	37	)	)	PUNCT
gujaf-179	182	38	present	present	ADJ
gujaf-179	182	39	negative	negative	ADJ
gujaf-179	182	40	narrowing	narrow	VERB
gujaf-179	182	41	effect	effect	NOUN
gujaf-179	182	42	,	,	PUNCT
gujaf-179	182	43	meaning	mean	VERB
gujaf-179	182	44	for	for	ADP
gujaf-179	182	45	1	1	NUM
gujaf-179	182	46	%	%	NOUN
gujaf-179	182	47	perceived	perceive	VERB
gujaf-179	182	48	drop	drop	NOUN
gujaf-179	182	49	in	in	ADP
gujaf-179	182	50	aq	aq	ADP
gujaf-179	182	51	,	,	PUNCT
gujaf-179	182	52	aeg	aeg	PROPN
gujaf-179	182	53	gets	get	AUX
gujaf-179	182	54	expanded	expand	VERB
gujaf-179	182	55	by	by	ADP
gujaf-179	182	56	0.82	0.82	NUM
gujaf-179	182	57	%	%	NOUN
gujaf-179	182	58	.	.	PUNCT
gujaf-179	183	1	5	5	X
gujaf-179	183	2	.	.	X
gujaf-179	183	3	conclusion	conclusion	NOUN
gujaf-179	183	4	and	and	CCONJ
gujaf-179	183	5	recommendations	recommendation	NOUN
gujaf-179	183	6	the	the	DET
gujaf-179	183	7	proven	prove	VERB
gujaf-179	183	8	ifrs	ifrs	PROPN
gujaf-179	183	9	’s	’s	PART
gujaf-179	183	10	capacity	capacity	NOUN
gujaf-179	183	11	to	to	PART
gujaf-179	183	12	influence	influence	VERB
gujaf-179	183	13	audit	audit	NOUN
gujaf-179	183	14	quality	quality	NOUN
gujaf-179	183	15	,	,	PUNCT
gujaf-179	183	16	and	and	CCONJ
gujaf-179	183	17	to	to	PART
gujaf-179	183	18	also	also	ADV
gujaf-179	183	19	cause	cause	VERB
gujaf-179	183	20	complexity	complexity	NOUN
gujaf-179	183	21	in	in	ADP
gujaf-179	183	22	the	the	DET
gujaf-179	183	23	working	work	VERB
gujaf-179	183	24	base	base	NOUN
gujaf-179	183	25	of	of	ADP
gujaf-179	183	26	auditors	auditor	NOUN
gujaf-179	183	27	,	,	PUNCT
gujaf-179	183	28	has	have	AUX
gujaf-179	183	29	rendered	render	VERB
gujaf-179	183	30	it	it	PRON
gujaf-179	183	31	important	important	ADJ
gujaf-179	183	32	in	in	ADP
gujaf-179	183	33	the	the	DET
gujaf-179	183	34	effort	effort	NOUN
gujaf-179	183	35	to	to	PART
gujaf-179	183	36	narrow	narrow	VERB
gujaf-179	183	37	audit	audit	NOUN
gujaf-179	183	38	expectation	expectation	NOUN
gujaf-179	183	39	gap	gap	NOUN
gujaf-179	183	40	.	.	PUNCT
gujaf-179	184	1	as	as	SCONJ
gujaf-179	184	2	revealed	reveal	VERB
gujaf-179	184	3	by	by	ADP
gujaf-179	184	4	the	the	DET
gujaf-179	184	5	outcome	outcome	NOUN
gujaf-179	184	6	of	of	ADP
gujaf-179	184	7	this	this	DET
gujaf-179	184	8	study	study	NOUN
gujaf-179	184	9	,	,	PUNCT
gujaf-179	184	10	because	because	SCONJ
gujaf-179	184	11	ifrs	ifrs	PROPN
gujaf-179	184	12	tended	tend	VERB
gujaf-179	184	13	towards	towards	ADP
gujaf-179	184	14	complicating	complicate	VERB
gujaf-179	184	15	auditors	auditor	NOUN
gujaf-179	184	16	’	’	PART
gujaf-179	184	17	work	work	NOUN
gujaf-179	184	18	,	,	PUNCT
gujaf-179	184	19	it	it	PRON
gujaf-179	184	20	required	require	VERB
gujaf-179	184	21	the	the	DET
gujaf-179	184	22	building	building	NOUN
gujaf-179	184	23	of	of	ADP
gujaf-179	184	24	their	their	PRON
gujaf-179	184	25	capacity	capacity	NOUN
gujaf-179	184	26	and	and	CCONJ
gujaf-179	184	27	skills	skill	NOUN
gujaf-179	184	28	through	through	ADP
gujaf-179	184	29	regular	regular	ADJ
gujaf-179	184	30	trainings	training	NOUN
gujaf-179	184	31	and	and	CCONJ
gujaf-179	184	32	retraining	retraining	NOUN
gujaf-179	184	33	which	which	PRON
gujaf-179	184	34	has	have	AUX
gujaf-179	184	35	caused	cause	VERB
gujaf-179	184	36	improvement	improvement	NOUN
gujaf-179	184	37	in	in	ADP
gujaf-179	184	38	their	their	PRON
gujaf-179	184	39	knowledge	knowledge	NOUN
gujaf-179	184	40	and	and	CCONJ
gujaf-179	184	41	skills	skill	NOUN
gujaf-179	184	42	and	and	CCONJ
gujaf-179	184	43	hence	hence	ADV
gujaf-179	184	44	,	,	PUNCT
gujaf-179	184	45	enhanced	enhance	VERB
gujaf-179	184	46	their	their	PRON
gujaf-179	184	47	performance	performance	NOUN
gujaf-179	184	48	which	which	PRON
gujaf-179	184	49	in	in	ADP
gujaf-179	184	50	turn	turn	NOUN
gujaf-179	184	51	helps	help	VERB
gujaf-179	184	52	in	in	ADP
gujaf-179	184	53	narrowing	narrow	VERB
gujaf-179	184	54	the	the	DET
gujaf-179	184	55	performance	performance	NOUN
gujaf-179	184	56	gap	gap	NOUN
gujaf-179	184	57	.	.	PUNCT
gujaf-179	185	1	with	with	ADP
gujaf-179	185	2	enhanced	enhanced	ADJ
gujaf-179	185	3	performance	performance	NOUN
gujaf-179	185	4	,	,	PUNCT
gujaf-179	185	5	the	the	DET
gujaf-179	185	6	quality	quality	NOUN
gujaf-179	185	7	of	of	ADP
gujaf-179	185	8	audit	audit	NOUN
gujaf-179	185	9	report	report	NOUN
gujaf-179	185	10	and	and	CCONJ
gujaf-179	185	11	that	that	PRON
gujaf-179	185	12	of	of	ADP
gujaf-179	185	13	the	the	DET
gujaf-179	185	14	financial	financial	ADJ
gujaf-179	185	15	statement	statement	NOUN
gujaf-179	185	16	are	be	AUX
gujaf-179	185	17	also	also	ADV
gujaf-179	185	18	improved	improve	VERB
gujaf-179	185	19	,	,	PUNCT
gujaf-179	185	20	affirming	affirm	VERB
gujaf-179	185	21	the	the	DET
gujaf-179	185	22	commitment	commitment	NOUN
gujaf-179	185	23	of	of	ADP
gujaf-179	185	24	auditors	auditor	NOUN
gujaf-179	185	25	to	to	ADP
gujaf-179	185	26	a	a	DET
gujaf-179	185	27	more	more	ADV
gujaf-179	185	28	robust	robust	ADJ
gujaf-179	185	29	performance	performance	NOUN
gujaf-179	185	30	that	that	PRON
gujaf-179	185	31	would	would	AUX
gujaf-179	185	32	bring	bring	VERB
gujaf-179	185	33	about	about	ADP
gujaf-179	185	34	better	well	ADJ
gujaf-179	185	35	reports	report	NOUN
gujaf-179	185	36	,	,	PUNCT
gujaf-179	185	37	instills	instill	VERB
gujaf-179	185	38	confidence	confidence	NOUN
gujaf-179	185	39	in	in	ADP
gujaf-179	185	40	the	the	DET
gujaf-179	185	41	minds	mind	NOUN
gujaf-179	185	42	of	of	ADP
gujaf-179	185	43	users	user	NOUN
gujaf-179	185	44	,	,	PUNCT
gujaf-179	185	45	build	build	VERB
gujaf-179	185	46	better	well	ADJ
gujaf-179	185	47	reputation	reputation	NOUN
gujaf-179	185	48	for	for	ADP
gujaf-179	185	49	the	the	DET
gujaf-179	185	50	profession	profession	NOUN
gujaf-179	185	51	in	in	ADP
gujaf-179	185	52	the	the	DET
gujaf-179	185	53	wake	wake	NOUN
gujaf-179	185	54	of	of	ADP
gujaf-179	185	55	its	its	PRON
gujaf-179	185	56	battered	battered	ADJ
gujaf-179	185	57	image	image	NOUN
gujaf-179	185	58	resulting	result	VERB
gujaf-179	185	59	from	from	ADP
gujaf-179	185	60	accusations	accusation	NOUN
gujaf-179	185	61	of	of	ADP
gujaf-179	185	62	negligence	negligence	NOUN
gujaf-179	185	63	that	that	PRON
gujaf-179	185	64	precedes	precede	VERB
gujaf-179	185	65	the	the	DET
gujaf-179	185	66	many	many	ADJ
gujaf-179	185	67	corporate	corporate	ADJ
gujaf-179	185	68	failures	failure	NOUN
gujaf-179	185	69	experienced	experience	VERB
gujaf-179	185	70	across	across	ADP
gujaf-179	185	71	the	the	DET
gujaf-179	185	72	globe	globe	NOUN
gujaf-179	185	73	.	.	PUNCT
gujaf-179	186	1	gusau	gusau	PROPN
gujaf-179	186	2	journal	journal	PROPN
gujaf-179	186	3	of	of	ADP
gujaf-179	186	4	accounting	accounting	NOUN
gujaf-179	186	5	and	and	CCONJ
gujaf-179	186	6	finance	finance	NOUN
gujaf-179	186	7	,	,	PUNCT
gujaf-179	186	8	vol	vol	NOUN
gujaf-179	186	9	.	.	PROPN
gujaf-179	186	10	3	3	NUM
gujaf-179	186	11	,	,	PUNCT
gujaf-179	186	12	issue	issue	NOUN
gujaf-179	186	13	3	3	NUM
gujaf-179	186	14	,	,	PUNCT
gujaf-179	186	15	october	october	PROPN
gujaf-179	186	16	,	,	PUNCT
gujaf-179	186	17	2022	2022	NUM
gujaf-179	186	18	45	45	NUM
gujaf-179	186	19	against	against	ADP
gujaf-179	186	20	the	the	DET
gujaf-179	186	21	above	above	ADJ
gujaf-179	186	22	backdrop	backdrop	NOUN
gujaf-179	186	23	,	,	PUNCT
gujaf-179	186	24	this	this	DET
gujaf-179	186	25	paper	paper	NOUN
gujaf-179	186	26	recommends	recommend	VERB
gujaf-179	186	27	that	that	SCONJ
gujaf-179	186	28	,	,	PUNCT
gujaf-179	186	29	though	though	SCONJ
gujaf-179	186	30	the	the	DET
gujaf-179	186	31	ifrs	ifrs	NOUN
gujaf-179	186	32	proves	prove	VERB
gujaf-179	186	33	to	to	PART
gujaf-179	186	34	be	be	AUX
gujaf-179	186	35	gap	gap	NOUN
gujaf-179	186	36	narrowing	narrow	VERB
gujaf-179	186	37	in	in	ADP
gujaf-179	186	38	the	the	DET
gujaf-179	186	39	perspective	perspective	NOUN
gujaf-179	186	40	of	of	ADP
gujaf-179	186	41	auditors	auditor	NOUN
gujaf-179	186	42	’	’	PART
gujaf-179	186	43	performance	performance	NOUN
gujaf-179	186	44	,	,	PUNCT
gujaf-179	186	45	going	go	VERB
gujaf-179	186	46	forward	forward	ADV
gujaf-179	186	47	,	,	PUNCT
gujaf-179	186	48	consideration	consideration	NOUN
gujaf-179	186	49	should	should	AUX
gujaf-179	186	50	be	be	AUX
gujaf-179	186	51	given	give	VERB
gujaf-179	186	52	to	to	ADP
gujaf-179	186	53	the	the	DET
gujaf-179	186	54	possibility	possibility	NOUN
gujaf-179	186	55	of	of	ADP
gujaf-179	186	56	developing	develop	VERB
gujaf-179	186	57	audit	audit	NOUN
gujaf-179	186	58	report	report	NOUN
gujaf-179	186	59	that	that	PRON
gujaf-179	186	60	will	will	AUX
gujaf-179	186	61	be	be	AUX
gujaf-179	186	62	comprehensive	comprehensive	ADJ
gujaf-179	186	63	enough	enough	ADV
gujaf-179	186	64	to	to	PART
gujaf-179	186	65	show	show	VERB
gujaf-179	186	66	in	in	ADP
gujaf-179	186	67	details	detail	NOUN
gujaf-179	186	68	how	how	SCONJ
gujaf-179	186	69	the	the	DET
gujaf-179	186	70	ifrs	ifrs	NOUN
gujaf-179	186	71	and	and	CCONJ
gujaf-179	186	72	related	related	ADJ
gujaf-179	186	73	auditing	auditing	NOUN
gujaf-179	186	74	standards	standard	NOUN
gujaf-179	186	75	have	have	AUX
gujaf-179	186	76	been	be	AUX
gujaf-179	186	77	adhered	adhere	VERB
gujaf-179	186	78	to	to	ADP
gujaf-179	186	79	in	in	ADP
gujaf-179	186	80	the	the	DET
gujaf-179	186	81	conduct	conduct	NOUN
gujaf-179	186	82	of	of	ADP
gujaf-179	186	83	audit	audit	NOUN
gujaf-179	186	84	.	.	PUNCT
gujaf-179	187	1	standard	standard	ADJ
gujaf-179	187	2	setters	setter	NOUN
gujaf-179	187	3	should	should	AUX
gujaf-179	187	4	also	also	ADV
gujaf-179	187	5	look	look	VERB
gujaf-179	187	6	at	at	ADP
gujaf-179	187	7	ways	way	NOUN
gujaf-179	187	8	to	to	PART
gujaf-179	187	9	draw	draw	VERB
gujaf-179	187	10	up	up	ADP
gujaf-179	187	11	standards	standard	NOUN
gujaf-179	187	12	that	that	PRON
gujaf-179	187	13	will	will	AUX
gujaf-179	187	14	harmonize	harmonize	VERB
gujaf-179	187	15	accounting	accounting	NOUN
gujaf-179	187	16	standards	standard	NOUN
gujaf-179	187	17	and	and	CCONJ
gujaf-179	187	18	auditing	auditing	NOUN
gujaf-179	187	19	standards	standard	NOUN
gujaf-179	187	20	in	in	ADP
gujaf-179	187	21	a	a	DET
gujaf-179	187	22	way	way	NOUN
gujaf-179	187	23	that	that	PRON
gujaf-179	187	24	clearly	clearly	ADV
gujaf-179	187	25	spell	spell	VERB
gujaf-179	187	26	out	out	ADP
gujaf-179	187	27	how	how	SCONJ
gujaf-179	187	28	every	every	DET
gujaf-179	187	29	category	category	NOUN
gujaf-179	187	30	of	of	ADP
gujaf-179	187	31	reportable	reportable	ADJ
gujaf-179	187	32	transactions	transaction	NOUN
gujaf-179	187	33	should	should	AUX
gujaf-179	187	34	be	be	AUX
gujaf-179	187	35	reviewed	review	VERB
gujaf-179	187	36	and	and	CCONJ
gujaf-179	187	37	reported	report	VERB
gujaf-179	187	38	in	in	ADP
gujaf-179	187	39	the	the	DET
gujaf-179	187	40	recommended	recommend	VERB
gujaf-179	187	41	comprehensive	comprehensive	ADJ
gujaf-179	187	42	audit	audit	NOUN
gujaf-179	187	43	report	report	NOUN
gujaf-179	187	44	so	so	SCONJ
gujaf-179	187	45	as	as	SCONJ
gujaf-179	187	46	to	to	PART
gujaf-179	187	47	improve	improve	VERB
gujaf-179	187	48	the	the	DET
gujaf-179	187	49	quality	quality	NOUN
gujaf-179	187	50	of	of	ADP
gujaf-179	187	51	what	what	PRON
gujaf-179	187	52	auditors	auditor	NOUN
gujaf-179	187	53	deliver	deliver	VERB
gujaf-179	187	54	to	to	ADP
gujaf-179	187	55	the	the	DET
gujaf-179	187	56	public	public	NOUN
gujaf-179	187	57	.	.	PUNCT
gujaf-179	188	1	such	such	ADJ
gujaf-179	188	2	standards	standard	NOUN
gujaf-179	188	3	should	should	AUX
gujaf-179	188	4	clearly	clearly	ADV
gujaf-179	188	5	and	and	CCONJ
gujaf-179	188	6	comprehensively	comprehensively	ADV
gujaf-179	188	7	state	state	VERB
gujaf-179	188	8	possible	possible	ADJ
gujaf-179	188	9	areas	area	NOUN
gujaf-179	188	10	of	of	ADP
gujaf-179	188	11	material	material	NOUN
gujaf-179	188	12	misstatement	misstatement	NOUN
gujaf-179	188	13	in	in	ADP
gujaf-179	188	14	financial	financial	ADJ
gujaf-179	188	15	reporting	reporting	NOUN
gujaf-179	188	16	in	in	ADP
gujaf-179	188	17	order	order	NOUN
gujaf-179	188	18	to	to	PART
gujaf-179	188	19	curb	curb	VERB
gujaf-179	188	20	judgement	judgement	NOUN
gujaf-179	188	21	biases	bias	NOUN
gujaf-179	188	22	and	and	CCONJ
gujaf-179	188	23	reservations	reservation	NOUN
gujaf-179	188	24	.	.	PUNCT
gujaf-179	189	1	this	this	PRON
gujaf-179	189	2	will	will	AUX
gujaf-179	189	3	go	go	VERB
gujaf-179	189	4	a	a	DET
gujaf-179	189	5	long	long	ADJ
gujaf-179	189	6	way	way	NOUN
gujaf-179	189	7	in	in	ADP
gujaf-179	189	8	reducing	reduce	VERB
gujaf-179	189	9	manipulations	manipulation	NOUN
gujaf-179	189	10	and	and	CCONJ
gujaf-179	189	11	improving	improve	VERB
gujaf-179	189	12	the	the	DET
gujaf-179	189	13	professions	profession	NOUN
gujaf-179	189	14	’	'	PUNCT
gujaf-179	189	15	reputation	reputation	NOUN
gujaf-179	189	16	,	,	PUNCT
gujaf-179	189	17	and	and	CCONJ
gujaf-179	189	18	as	as	ADV
gujaf-179	189	19	well	well	ADV
gujaf-179	189	20	close	close	VERB
gujaf-179	189	21	the	the	DET
gujaf-179	189	22	audit	audit	NOUN
gujaf-179	189	23	expectation	expectation	NOUN
gujaf-179	189	24	gap	gap	NOUN
gujaf-179	189	25	.	.	PUNCT
gujaf-179	190	1	finally	finally	ADV
gujaf-179	190	2	,	,	PUNCT
gujaf-179	190	3	this	this	DET
gujaf-179	190	4	study	study	NOUN
gujaf-179	190	5	is	be	AUX
gujaf-179	190	6	hindered	hinder	VERB
gujaf-179	190	7	by	by	ADP
gujaf-179	190	8	certain	certain	ADJ
gujaf-179	190	9	limitations	limitation	NOUN
gujaf-179	190	10	as	as	SCONJ
gujaf-179	190	11	it	it	PRON
gujaf-179	190	12	used	use	VERB
gujaf-179	190	13	primary	primary	ADJ
gujaf-179	190	14	data	datum	NOUN
gujaf-179	190	15	collected	collect	VERB
gujaf-179	190	16	from	from	ADP
gujaf-179	190	17	stakeholders	stakeholder	NOUN
gujaf-179	190	18	within	within	ADP
gujaf-179	190	19	the	the	DET
gujaf-179	190	20	north	north	ADJ
gujaf-179	190	21	central	central	ADJ
gujaf-179	190	22	states	state	NOUN
gujaf-179	190	23	.	.	PUNCT
gujaf-179	191	1	views	view	NOUN
gujaf-179	191	2	from	from	ADP
gujaf-179	191	3	stakeholders	stakeholder	NOUN
gujaf-179	191	4	in	in	ADP
gujaf-179	191	5	other	other	ADJ
gujaf-179	191	6	parts	part	NOUN
gujaf-179	191	7	of	of	ADP
gujaf-179	191	8	the	the	DET
gujaf-179	191	9	country	country	NOUN
gujaf-179	191	10	were	be	AUX
gujaf-179	191	11	not	not	PART
gujaf-179	191	12	part	part	NOUN
gujaf-179	191	13	of	of	ADP
gujaf-179	191	14	the	the	DET
gujaf-179	191	15	analysis	analysis	NOUN
gujaf-179	191	16	thus	thus	ADV
gujaf-179	191	17	limiting	limit	VERB
gujaf-179	191	18	the	the	DET
gujaf-179	191	19	extension	extension	NOUN
gujaf-179	191	20	of	of	ADP
gujaf-179	191	21	the	the	DET
gujaf-179	191	22	outcome	outcome	NOUN
gujaf-179	191	23	across	across	ADP
gujaf-179	191	24	the	the	DET
gujaf-179	191	25	country	country	NOUN
gujaf-179	191	26	.	.	PUNCT
gujaf-179	192	1	going	go	VERB
gujaf-179	192	2	by	by	ADP
gujaf-179	192	3	differences	difference	NOUN
gujaf-179	192	4	in	in	ADP
gujaf-179	192	5	orientation	orientation	NOUN
gujaf-179	192	6	and	and	CCONJ
gujaf-179	192	7	other	other	ADJ
gujaf-179	192	8	characteristics	characteristic	NOUN
gujaf-179	192	9	across	across	ADP
gujaf-179	192	10	the	the	DET
gujaf-179	192	11	geopolitical	geopolitical	ADJ
gujaf-179	192	12	zones	zone	NOUN
gujaf-179	192	13	of	of	ADP
gujaf-179	192	14	the	the	DET
gujaf-179	192	15	country	country	NOUN
gujaf-179	192	16	,	,	PUNCT
gujaf-179	192	17	researchers	researcher	NOUN
gujaf-179	192	18	may	may	AUX
gujaf-179	192	19	try	try	VERB
gujaf-179	192	20	to	to	PART
gujaf-179	192	21	extend	extend	VERB
gujaf-179	192	22	study	study	NOUN
gujaf-179	192	23	to	to	PART
gujaf-179	192	24	cover	cover	VERB
gujaf-179	192	25	the	the	DET
gujaf-179	192	26	entire	entire	ADJ
gujaf-179	192	27	country	country	NOUN
gujaf-179	192	28	so	so	SCONJ
gujaf-179	192	29	as	as	SCONJ
gujaf-179	192	30	to	to	PART
gujaf-179	192	31	determine	determine	VERB
gujaf-179	192	32	whether	whether	SCONJ
gujaf-179	192	33	the	the	DET
gujaf-179	192	34	outcome	outcome	NOUN
gujaf-179	192	35	of	of	ADP
gujaf-179	192	36	this	this	DET
gujaf-179	192	37	study	study	NOUN
gujaf-179	192	38	could	could	AUX
gujaf-179	192	39	hold	hold	VERB
gujaf-179	192	40	or	or	CCONJ
gujaf-179	192	41	not	not	PART
gujaf-179	192	42	.	.	PUNCT
gujaf-179	193	1	references	reference	NOUN
gujaf-179	193	2	abdulmalik	abdulmalik	VERB
gujaf-179	193	3	,	,	PUNCT
gujaf-179	193	4	s.o	s.o	PROPN
gujaf-179	193	5	.	.	PROPN
gujaf-179	193	6	,	,	PUNCT
gujaf-179	193	7	&	&	CCONJ
gujaf-179	193	8	ahmad	ahmad	PROPN
gujaf-179	193	9	,	,	PUNCT
gujaf-179	193	10	a.c	a.c	PROPN
gujaf-179	193	11	.	.	PROPN
gujaf-179	194	1	(	(	PUNCT
gujaf-179	194	2	2016	2016	NUM
gujaf-179	194	3	)	)	PUNCT
gujaf-179	194	4	.	.	PUNCT
gujaf-179	195	1	corporate	corporate	ADJ
gujaf-179	195	2	governance	governance	NOUN
gujaf-179	195	3	and	and	CCONJ
gujaf-179	195	4	financial	financial	ADJ
gujaf-179	195	5	regulatory	regulatory	ADJ
gujaf-179	195	6	framework	framework	NOUN
gujaf-179	195	7	in	in	ADP
gujaf-179	195	8	nigeria	nigeria	PROPN
gujaf-179	195	9	:	:	PUNCT
gujaf-179	195	10	issues	issue	NOUN
gujaf-179	195	11	and	and	CCONJ
gujaf-179	195	12	challenges	challenge	NOUN
gujaf-179	195	13	.	.	PUNCT
gujaf-179	196	1	journal	journal	NOUN
gujaf-179	196	2	of	of	ADP
gujaf-179	196	3	advanced	advanced	ADJ
gujaf-179	196	4	research	research	NOUN
gujaf-179	196	5	in	in	ADP
gujaf-179	196	6	business	business	NOUN
gujaf-179	196	7	and	and	CCONJ
gujaf-179	196	8	management	management	NOUN
gujaf-179	196	9	studies	study	NOUN
gujaf-179	196	10	,	,	PUNCT
gujaf-179	196	11	2	2	NUM
gujaf-179	196	12	,	,	PUNCT
gujaf-179	196	13	50	50	NUM
gujaf-179	196	14	-	-	SYM
gujaf-179	196	15	63	63	NUM
gujaf-179	196	16	.	.	PUNCT
gujaf-179	197	1	aderin	aderin	PROPN
gujaf-179	197	2	,	,	PUNCT
gujaf-179	197	3	a.	a.	PROPN
gujaf-179	197	4	,	,	PUNCT
gujaf-179	197	5	&	&	CCONJ
gujaf-179	197	6	otakefe	otakefe	PROPN
gujaf-179	197	7	,	,	PUNCT
gujaf-179	197	8	j.p	j.p	PROPN
gujaf-179	197	9	.	.	PROPN
gujaf-179	197	10	(	(	PUNCT
gujaf-179	197	11	2015	2015	NUM
gujaf-179	197	12	)	)	PUNCT
gujaf-179	197	13	.	.	PUNCT
gujaf-179	198	1	international	international	ADJ
gujaf-179	198	2	financial	financial	ADJ
gujaf-179	198	3	reporting	reporting	NOUN
gujaf-179	198	4	standards	standard	NOUN
gujaf-179	198	5	and	and	CCONJ
gujaf-179	198	6	financial	financial	ADJ
gujaf-179	198	7	reporting	reporting	NOUN
gujaf-179	198	8	quality	quality	NOUN
gujaf-179	198	9	in	in	ADP
gujaf-179	198	10	nigeria	nigeria	PROPN
gujaf-179	198	11	.	.	PUNCT
gujaf-179	199	1	journal	journal	PROPN
gujaf-179	199	2	of	of	ADP
gujaf-179	199	3	science	science	NOUN
gujaf-179	199	4	and	and	CCONJ
gujaf-179	199	5	technology	technology	NOUN
gujaf-179	199	6	,	,	PUNCT
gujaf-179	199	7	35(3	35(3	NUM
gujaf-179	199	8	)	)	PUNCT
gujaf-179	199	9	,	,	PUNCT
gujaf-179	199	10	73	73	NUM
gujaf-179	199	11	-	-	SYM
gujaf-179	199	12	83	83	NUM
gujaf-179	199	13	.	.	PUNCT
gujaf-179	200	1	http://dx.doi.org/10.4314/just.v35i3.7	http://dx.doi.org/10.4314/just.v35i3.7	NOUN
gujaf-179	200	2	adwan	adwan	VERB
gujaf-179	200	3	,	,	PUNCT
gujaf-179	200	4	s.	s.	PROPN
gujaf-179	200	5	(	(	PUNCT
gujaf-179	200	6	2016	2016	NUM
gujaf-179	200	7	)	)	PUNCT
gujaf-179	200	8	.	.	PUNCT
gujaf-179	201	1	value	value	NOUN
gujaf-179	201	2	relevance	relevance	NOUN
gujaf-179	201	3	of	of	ADP
gujaf-179	201	4	ifrs	ifrs	NOUN
gujaf-179	201	5	and	and	CCONJ
gujaf-179	201	6	the	the	DET
gujaf-179	201	7	effect	effect	NOUN
gujaf-179	201	8	of	of	ADP
gujaf-179	201	9	the	the	DET
gujaf-179	201	10	financial	financial	ADJ
gujaf-179	201	11	crisis	crisis	NOUN
gujaf-179	201	12	:	:	PUNCT
gujaf-179	201	13	evidence	evidence	NOUN
gujaf-179	201	14	from	from	ADP
gujaf-179	201	15	european	european	ADJ
gujaf-179	201	16	financial	financial	ADJ
gujaf-179	201	17	firms	firm	NOUN
gujaf-179	201	18	[	[	X
gujaf-179	201	19	doctoral	doctoral	ADJ
gujaf-179	201	20	thesis	thesis	NOUN
gujaf-179	201	21	,	,	PUNCT
gujaf-179	201	22	essex	essex	NOUN
gujaf-179	201	23	business	business	NOUN
gujaf-179	201	24	school	school	PROPN
gujaf-179	201	25	,	,	PUNCT
gujaf-179	201	26	university	university	NOUN
gujaf-179	201	27	of	of	ADP
gujaf-179	201	28	essex	essex	PROPN
gujaf-179	201	29	,	,	PUNCT
gujaf-179	201	30	england	england	PROPN
gujaf-179	201	31	]	]	PUNCT
gujaf-179	201	32	.	.	PUNCT
gujaf-179	202	1	http://repository.essex.ac.uk/18286/1	http://repository.essex.ac.uk/18286/1	ADV
gujaf-179	202	2	adetoso	adetoso	ADV
gujaf-179	202	3	,	,	PUNCT
gujaf-179	202	4	j.a	j.a	PROPN
gujaf-179	202	5	.	.	PROPN
gujaf-179	202	6	,	,	PUNCT
gujaf-179	202	7	&	&	CCONJ
gujaf-179	202	8	oladejo	oladejo	PROPN
gujaf-179	202	9	,	,	PUNCT
gujaf-179	202	10	k.s	k.s	PROPN
gujaf-179	202	11	.	.	PROPN
gujaf-179	203	1	(	(	PUNCT
gujaf-179	203	2	2013	2013	NUM
gujaf-179	203	3	)	)	PUNCT
gujaf-179	203	4	.	.	PUNCT
gujaf-179	204	1	the	the	DET
gujaf-179	204	2	relevance	relevance	NOUN
gujaf-179	204	3	of	of	ADP
gujaf-179	204	4	international	international	ADJ
gujaf-179	204	5	financial	financial	ADJ
gujaf-179	204	6	reporting	reporting	NOUN
gujaf-179	204	7	standards	standard	NOUN
gujaf-179	204	8	in	in	ADP
gujaf-179	204	9	the	the	DET
gujaf-179	204	10	preparation	preparation	NOUN
gujaf-179	204	11	and	and	CCONJ
gujaf-179	204	12	presentation	presentation	NOUN
gujaf-179	204	13	of	of	ADP
gujaf-179	204	14	financial	financial	ADJ
gujaf-179	204	15	statements	statement	NOUN
gujaf-179	204	16	in	in	ADP
gujaf-179	204	17	nigeria	nigeria	PROPN
gujaf-179	204	18	.	.	PUNCT
gujaf-179	205	1	research	research	NOUN
gujaf-179	205	2	journal	journal	PROPN
gujaf-179	205	3	of	of	ADP
gujaf-179	205	4	finance	finance	NOUN
gujaf-179	205	5	and	and	CCONJ
gujaf-179	205	6	accounting	accounting	NOUN
gujaf-179	205	7	,	,	PUNCT
gujaf-179	205	8	4(7	4(7	NUM
gujaf-179	205	9	)	)	PUNCT
gujaf-179	205	10	,	,	PUNCT
gujaf-179	205	11	191	191	NUM
gujaf-179	205	12	–	–	SYM
gujaf-179	205	13	198	198	NUM
gujaf-179	205	14	.	.	PUNCT
gujaf-179	206	1	http://www.iiste.org	http://www.iiste.org	X
gujaf-179	206	2	http://dx.doi.org/10.4314/just.v35i3.7	http://dx.doi.org/10.4314/just.v35i3.7	NOUN
gujaf-179	206	3	http://repository.essex.ac.uk/18286/1	http://repository.essex.ac.uk/18286/1	AUX
gujaf-179	206	4	http://www.iiste.org/	http://www.iiste.org/	PROPN
gujaf-179	206	5	gusau	gusau	PROPN
gujaf-179	206	6	journal	journal	PROPN
gujaf-179	206	7	of	of	ADP
gujaf-179	206	8	accounting	accounting	NOUN
gujaf-179	206	9	and	and	CCONJ
gujaf-179	206	10	finance	finance	NOUN
gujaf-179	206	11	,	,	PUNCT
gujaf-179	206	12	vol	vol	NOUN
gujaf-179	206	13	.	.	PROPN
gujaf-179	206	14	3	3	NUM
gujaf-179	206	15	,	,	PUNCT
gujaf-179	206	16	issue	issue	NOUN
gujaf-179	206	17	3	3	NUM
gujaf-179	206	18	,	,	PUNCT
gujaf-179	206	19	october	october	PROPN
gujaf-179	206	20	,	,	PUNCT
gujaf-179	206	21	2022	2022	NUM
gujaf-179	206	22	46	46	NUM
gujaf-179	206	23	agyei	agyei	PROPN
gujaf-179	206	24	-	-	PUNCT
gujaf-179	206	25	mensah	mensah	PROPN
gujaf-179	206	26	,	,	PUNCT
gujaf-179	206	27	b.k	b.k	PROPN
gujaf-179	206	28	.	.	PROPN
gujaf-179	207	1	(	(	PUNCT
gujaf-179	207	2	2013	2013	NUM
gujaf-179	207	3	)	)	PUNCT
gujaf-179	207	4	.	.	PUNCT
gujaf-179	208	1	adoption	adoption	NOUN
gujaf-179	208	2	of	of	ADP
gujaf-179	208	3	international	international	ADJ
gujaf-179	208	4	financial	financial	ADJ
gujaf-179	208	5	reporting	reporting	NOUN
gujaf-179	208	6	standards	standard	NOUN
gujaf-179	208	7	in	in	ADP
gujaf-179	208	8	ghana	ghana	PROPN
gujaf-179	208	9	and	and	CCONJ
gujaf-179	208	10	quality	quality	NOUN
gujaf-179	208	11	of	of	ADP
gujaf-179	208	12	financial	financial	ADJ
gujaf-179	208	13	reporting	reporting	NOUN
gujaf-179	208	14	disclosures	disclosure	NOUN
gujaf-179	208	15	.	.	PUNCT
gujaf-179	209	1	international	international	ADJ
gujaf-179	209	2	journal	journal	PROPN
gujaf-179	209	3	of	of	ADP
gujaf-179	209	4	accounting	accounting	NOUN
gujaf-179	209	5	and	and	CCONJ
gujaf-179	209	6	financial	financial	ADJ
gujaf-179	209	7	reporting	reporting	NOUN
gujaf-179	209	8	,	,	PUNCT
gujaf-179	209	9	3(2	3(2	NUM
gujaf-179	209	10	)	)	PUNCT
gujaf-179	209	11	.	.	PUNCT
gujaf-179	210	1	doi	doi	NOUN
gujaf-179	210	2	:	:	PUNCT
gujaf-179	210	3	10.5296	10.5296	NUM
gujaf-179	210	4	/	/	SYM
gujaf-179	210	5	ijafr.v3i2.4489	ijafr.v3i2.4489	ADP
gujaf-179	210	6	ajekwe	ajekwe	ADJ
gujaf-179	210	7	,	,	PUNCT
gujaf-179	210	8	c.c.m	c.c.m	NOUN
gujaf-179	210	9	.	.	PROPN
gujaf-179	210	10	,	,	PUNCT
gujaf-179	210	11	onobi	onobi	NOUN
gujaf-179	210	12	,	,	PUNCT
gujaf-179	210	13	s.d	s.d	PROPN
gujaf-179	210	14	.	.	PROPN
gujaf-179	210	15	,	,	PUNCT
gujaf-179	210	16	&	&	CCONJ
gujaf-179	210	17	ibianke	ibianke	PROPN
gujaf-179	210	18	,	,	PUNCT
gujaf-179	210	19	a.	a.	NOUN
gujaf-179	210	20	(	(	PUNCT
gujaf-179	210	21	2017	2017	NUM
gujaf-179	210	22	)	)	PUNCT
gujaf-179	210	23	.	.	PUNCT
gujaf-179	211	1	effect	effect	NOUN
gujaf-179	211	2	of	of	ADP
gujaf-179	211	3	ifrs	ifrs	ADJ
gujaf-179	211	4	adoption	adoption	NOUN
gujaf-179	211	5	on	on	ADP
gujaf-179	211	6	audit	audit	NOUN
gujaf-179	211	7	fees	fee	NOUN
gujaf-179	211	8	of	of	ADP
gujaf-179	211	9	listed	list	VERB
gujaf-179	211	10	deposit	deposit	NOUN
gujaf-179	211	11	money	money	NOUN
gujaf-179	211	12	banks	bank	NOUN
gujaf-179	211	13	in	in	ADP
gujaf-179	211	14	nigeria	nigeria	PROPN
gujaf-179	211	15	.	.	PUNCT
gujaf-179	212	1	european	european	PROPN
gujaf-179	212	2	journal	journal	PROPN
gujaf-179	212	3	of	of	ADP
gujaf-179	212	4	accounting	accounting	NOUN
gujaf-179	212	5	,	,	PUNCT
gujaf-179	212	6	auditing	auditing	NOUN
gujaf-179	212	7	and	and	CCONJ
gujaf-179	212	8	finance	finance	NOUN
gujaf-179	212	9	research	research	NOUN
gujaf-179	212	10	,	,	PUNCT
gujaf-179	212	11	5(6	5(6	NUM
gujaf-179	212	12	)	)	PUNCT
gujaf-179	212	13	,	,	PUNCT
gujaf-179	212	14	77	77	NUM
gujaf-179	212	15	–	–	SYM
gujaf-179	212	16	87	87	NUM
gujaf-179	212	17	.	.	PUNCT
gujaf-179	213	1	http://www.eajournals.org	http://www.eajournals.org	PROPN
gujaf-179	213	2	.	.	PUNCT
gujaf-179	214	1	akinyemi	akinyemi	PROPN
gujaf-179	214	2	,	,	PUNCT
gujaf-179	214	3	o.a	o.a	PROPN
gujaf-179	214	4	.	.	PROPN
gujaf-179	214	5	(	(	PUNCT
gujaf-179	214	6	2012	2012	NUM
gujaf-179	214	7	)	)	PUNCT
gujaf-179	214	8	.	.	PUNCT
gujaf-179	215	1	impacts	impact	NOUN
gujaf-179	215	2	of	of	ADP
gujaf-179	215	3	international	international	ADJ
gujaf-179	215	4	financial	financial	ADJ
gujaf-179	215	5	reporting	reporting	NOUN
gujaf-179	215	6	standards	standard	NOUN
gujaf-179	215	7	adoption	adoption	NOUN
gujaf-179	215	8	on	on	ADP
gujaf-179	215	9	financial	financial	ADJ
gujaf-179	215	10	statements	statement	NOUN
gujaf-179	215	11	:	:	PUNCT
gujaf-179	215	12	the	the	DET
gujaf-179	215	13	case	case	NOUN
gujaf-179	215	14	of	of	ADP
gujaf-179	215	15	nigeria	nigeria	PROPN
gujaf-179	216	1	[	[	X
gujaf-179	216	2	unpublished	unpublished	ADJ
gujaf-179	216	3	master	master	NOUN
gujaf-179	216	4	’s	’s	PART
gujaf-179	216	5	thesis	thesis	NOUN
gujaf-179	216	6	]	]	X
gujaf-179	216	7	.	.	PUNCT
gujaf-179	217	1	vaasa	vaasa	PROPN
gujaf-179	217	2	university	university	PROPN
gujaf-179	217	3	of	of	ADP
gujaf-179	217	4	applied	apply	VERB
gujaf-179	217	5	sciences	sciences	PROPN
gujaf-179	217	6	,	,	PUNCT
gujaf-179	217	7	finland	finland	PROPN
gujaf-179	217	8	.	.	PUNCT
gujaf-179	218	1	aminu	aminu	PROPN
gujaf-179	218	2	,	,	PUNCT
gujaf-179	218	3	a.	a.	PROPN
gujaf-179	218	4	,	,	PUNCT
gujaf-179	218	5	&	&	CCONJ
gujaf-179	218	6	musa	musa	PROPN
gujaf-179	218	7	,	,	PUNCT
gujaf-179	218	8	y.a	y.a	PROPN
gujaf-179	218	9	.	.	PROPN
gujaf-179	218	10	(	(	PUNCT
gujaf-179	218	11	2020	2020	NUM
gujaf-179	218	12	)	)	PUNCT
gujaf-179	218	13	.	.	PUNCT
gujaf-179	219	1	ifrs	ifrs	PROPN
gujaf-179	219	2	adoption	adoption	NOUN
gujaf-179	219	3	and	and	CCONJ
gujaf-179	219	4	reporting	report	VERB
gujaf-179	219	5	quality	quality	NOUN
gujaf-179	219	6	:	:	PUNCT
gujaf-179	219	7	an	an	DET
gujaf-179	219	8	assessment	assessment	NOUN
gujaf-179	219	9	of	of	ADP
gujaf-179	219	10	user	user	NOUN
gujaf-179	219	11	’s	’s	PART
gujaf-179	219	12	perception	perception	NOUN
gujaf-179	219	13	in	in	ADP
gujaf-179	219	14	nigeria	nigeria	PROPN
gujaf-179	219	15	.	.	PUNCT
gujaf-179	220	1	islamic	islamic	PROPN
gujaf-179	220	2	university	university	PROPN
gujaf-179	220	3	multidisciplinary	multidisciplinary	ADJ
gujaf-179	220	4	journal	journal	NOUN
gujaf-179	220	5	,	,	PUNCT
gujaf-179	220	6	7(1	7(1	NUM
gujaf-179	220	7	)	)	PUNCT
gujaf-179	220	8	,	,	PUNCT
gujaf-179	220	9	83	83	NUM
gujaf-179	220	10	–	–	SYM
gujaf-179	220	11	89	89	NUM
gujaf-179	220	12	.	.	PUNCT
gujaf-179	221	1	arum	arum	PROPN
gujaf-179	221	2	,	,	PUNCT
gujaf-179	221	3	e.	e.	PROPN
gujaf-179	221	4	d.	d.	PROPN
gujaf-179	221	5	(	(	PUNCT
gujaf-179	221	6	2013	2013	NUM
gujaf-179	221	7	)	)	PUNCT
gujaf-179	221	8	.	.	PUNCT
gujaf-179	222	1	implementation	implementation	NOUN
gujaf-179	222	2	of	of	ADP
gujaf-179	222	3	international	international	ADJ
gujaf-179	222	4	financial	financial	ADJ
gujaf-179	222	5	reporting	reporting	NOUN
gujaf-179	222	6	standards	standard	NOUN
gujaf-179	222	7	(	(	PUNCT
gujaf-179	222	8	ifrs	ifrs	PROPN
gujaf-179	222	9	)	)	PUNCT
gujaf-179	222	10	and	and	CCONJ
gujaf-179	222	11	the	the	DET
gujaf-179	222	12	quality	quality	NOUN
gujaf-179	222	13	of	of	ADP
gujaf-179	222	14	financial	financial	ADJ
gujaf-179	222	15	statement	statement	NOUN
gujaf-179	222	16	information	information	NOUN
gujaf-179	222	17	in	in	ADP
gujaf-179	222	18	indonesia	indonesia	PROPN
gujaf-179	222	19	.	.	PROPN
gujaf-179	223	1	journal	journal	PROPN
gujaf-179	223	2	of	of	ADP
gujaf-179	223	3	finance	finance	NOUN
gujaf-179	223	4	and	and	CCONJ
gujaf-179	223	5	accounting	accounting	NOUN
gujaf-179	223	6	,	,	PUNCT
gujaf-179	223	7	4(19	4(19	NUM
gujaf-179	223	8	)	)	PUNCT
gujaf-179	223	9	,	,	PUNCT
gujaf-179	223	10	200	200	NUM
gujaf-179	223	11	-	-	SYM
gujaf-179	223	12	209	209	NUM
gujaf-179	223	13	.	.	PUNCT
gujaf-179	224	1	http://www.iiste.org	http://www.iiste.org	PROPN
gujaf-179	224	2	ashok	ashok	PROPN
gujaf-179	224	3	,	,	PUNCT
gujaf-179	224	4	k.k	k.k	PROPN
gujaf-179	224	5	.	.	PROPN
gujaf-179	224	6	(	(	PUNCT
gujaf-179	224	7	2014	2014	NUM
gujaf-179	224	8	)	)	PUNCT
gujaf-179	224	9	.	.	PUNCT
gujaf-179	225	1	international	international	ADJ
gujaf-179	225	2	financial	financial	ADJ
gujaf-179	225	3	reporting	reporting	NOUN
gujaf-179	225	4	standard	standard	PROPN
gujaf-179	225	5	(	(	PUNCT
gujaf-179	225	6	ifrs	ifrs	PROPN
gujaf-179	225	7	):	):	PUNCT
gujaf-179	225	8	prospects	prospect	NOUN
gujaf-179	225	9	and	and	CCONJ
gujaf-179	225	10	challenges	challenge	NOUN
gujaf-179	225	11	.	.	PUNCT
gujaf-179	226	1	journal	journal	NOUN
gujaf-179	226	2	of	of	ADP
gujaf-179	226	3	accounting	accounting	PROPN
gujaf-179	226	4	&	&	CCONJ
gujaf-179	226	5	marketing	marketing	NOUN
gujaf-179	226	6	,	,	PUNCT
gujaf-179	226	7	3(1	3(1	NUM
gujaf-179	226	8	)	)	PUNCT
gujaf-179	226	9	,	,	PUNCT
gujaf-179	226	10	1	1	NUM
gujaf-179	226	11	-	-	SYM
gujaf-179	226	12	4	4	NUM
gujaf-179	226	13	.	.	PUNCT
gujaf-179	227	1	doi	doi	NOUN
gujaf-179	227	2	:	:	PUNCT
gujaf-179	227	3	10.4172/21689601.1000111	10.4172/21689601.1000111	NUM
gujaf-179	227	4	bernard	bernard	NOUN
gujaf-179	227	5	,	,	PUNCT
gujaf-179	227	6	r.	r.	PROPN
gujaf-179	227	7	,	,	PUNCT
gujaf-179	227	8	&	&	CCONJ
gujaf-179	227	9	alain	alain	PROPN
gujaf-179	227	10	,	,	PUNCT
gujaf-179	227	11	s.	s.	PROPN
gujaf-179	227	12	(	(	PUNCT
gujaf-179	227	13	2018	2018	NUM
gujaf-179	227	14	)	)	PUNCT
gujaf-179	227	15	.	.	PUNCT
gujaf-179	228	1	the	the	DET
gujaf-179	228	2	impact	impact	NOUN
gujaf-179	228	3	of	of	ADP
gujaf-179	228	4	international	international	ADJ
gujaf-179	228	5	financial	financial	ADJ
gujaf-179	228	6	reporting	reporting	NOUN
gujaf-179	228	7	standards	standard	NOUN
gujaf-179	228	8	(	(	PUNCT
gujaf-179	228	9	ifrs	ifrs	NOUN
gujaf-179	228	10	)	)	PUNCT
gujaf-179	228	11	adoption	adoption	NOUN
gujaf-179	228	12	and	and	CCONJ
gujaf-179	228	13	ifrs	ifrs	ADJ
gujaf-179	228	14	renouncement	renouncement	NOUN
gujaf-179	228	15	on	on	ADP
gujaf-179	228	16	audit	audit	NOUN
gujaf-179	228	17	fees	fee	NOUN
gujaf-179	228	18	:	:	PUNCT
gujaf-179	228	19	the	the	DET
gujaf-179	228	20	case	case	NOUN
gujaf-179	228	21	of	of	ADP
gujaf-179	228	22	switzerland	switzerland	PROPN
gujaf-179	228	23	.	.	PUNCT
gujaf-179	229	1	international	international	ADJ
gujaf-179	229	2	journal	journal	PROPN
gujaf-179	229	3	of	of	ADP
gujaf-179	229	4	auditing	auditing	NOUN
gujaf-179	229	5	,	,	PUNCT
gujaf-179	229	6	22(3	22(3	NUM
gujaf-179	229	7	)	)	PUNCT
gujaf-179	229	8	.	.	PUNCT
gujaf-179	230	1	http://www.onlinelibrary.wiley.com	http://www.onlinelibrary.wiley.com	PROPN
gujaf-179	230	2	bryce	bryce	PROPN
gujaf-179	230	3	,	,	PUNCT
gujaf-179	230	4	m.	m.	PROPN
gujaf-179	230	5	,	,	PUNCT
gujaf-179	230	6	ali	ali	PROPN
gujaf-179	230	7	,	,	PUNCT
gujaf-179	230	8	m.j	m.j	PROPN
gujaf-179	230	9	.	.	PROPN
gujaf-179	230	10	,	,	PUNCT
gujaf-179	230	11	&	&	CCONJ
gujaf-179	230	12	mather	mather	PROPN
gujaf-179	230	13	,	,	PUNCT
gujaf-179	230	14	p.r	p.r	PROPN
gujaf-179	230	15	.	.	PROPN
gujaf-179	230	16	(	(	PUNCT
gujaf-179	230	17	2015	2015	NUM
gujaf-179	230	18	)	)	PUNCT
gujaf-179	230	19	.	.	PUNCT
gujaf-179	231	1	accounting	account	VERB
gujaf-179	231	2	quality	quality	NOUN
gujaf-179	231	3	in	in	ADP
gujaf-179	231	4	the	the	DET
gujaf-179	231	5	pre	pre	ADJ
gujaf-179	231	6	/	/	SYM
gujaf-179	231	7	post	post	ADJ
gujaf-179	231	8	ifrs	ifrs	NOUN
gujaf-179	231	9	adoption	adoption	NOUN
gujaf-179	231	10	periods	period	NOUN
gujaf-179	231	11	and	and	CCONJ
gujaf-179	231	12	the	the	DET
gujaf-179	231	13	impact	impact	NOUN
gujaf-179	231	14	on	on	ADP
gujaf-179	231	15	audit	audit	NOUN
gujaf-179	231	16	committee	committee	NOUN
gujaf-179	231	17	effectiveness	effectiveness	NOUN
gujaf-179	231	18	:	:	PUNCT
gujaf-179	231	19	evidence	evidence	NOUN
gujaf-179	231	20	from	from	ADP
gujaf-179	231	21	australia	australia	PROPN
gujaf-179	231	22	.	.	PUNCT
gujaf-179	232	1	pacific	pacific	ADJ
gujaf-179	232	2	-	-	PUNCT
gujaf-179	232	3	basin	basin	NOUN
gujaf-179	232	4	finance	finance	NOUN
gujaf-179	232	5	journal	journal	NOUN
gujaf-179	232	6	,	,	PUNCT
gujaf-179	232	7	35	35	NUM
gujaf-179	232	8	,	,	PUNCT
gujaf-179	232	9	163	163	NUM
gujaf-179	232	10	-	-	SYM
gujaf-179	232	11	181	181	NUM
gujaf-179	232	12	.	.	PUNCT
gujaf-179	233	1	cohen	cohen	PROPN
gujaf-179	233	2	,	,	PUNCT
gujaf-179	233	3	m.f	m.f	PROPN
gujaf-179	233	4	.	.	PUNCT
gujaf-179	233	5	(	(	PUNCT
gujaf-179	233	6	1977	1977	NUM
gujaf-179	233	7	)	)	PUNCT
gujaf-179	233	8	.	.	PUNCT
gujaf-179	234	1	commission	commission	PROPN
gujaf-179	234	2	of	of	ADP
gujaf-179	234	3	auditors	auditor	NOUN
gujaf-179	234	4	’	’	PART
gujaf-179	234	5	responsibilities	responsibility	NOUN
gujaf-179	234	6	:	:	PUNCT
gujaf-179	234	7	report	report	NOUN
gujaf-179	234	8	of	of	ADP
gujaf-179	234	9	tentative	tentative	ADJ
gujaf-179	234	10	conclusion	conclusion	NOUN
gujaf-179	234	11	.	.	PUNCT
gujaf-179	235	1	the	the	DET
gujaf-179	235	2	american	american	PROPN
gujaf-179	235	3	institute	institute	PROPN
gujaf-179	235	4	of	of	ADP
gujaf-179	235	5	certified	certify	VERB
gujaf-179	235	6	public	public	ADJ
gujaf-179	235	7	accountants	accountant	NOUN
gujaf-179	235	8	historical	historical	ADJ
gujaf-179	235	9	collection	collection	NOUN
gujaf-179	235	10	.	.	PUNCT
gujaf-179	236	1	http://egrove.olemiss.edu/aicpa_assoc	http://egrove.olemiss.edu/aicpa_assoc	PROPN
gujaf-179	236	2	.	.	PROPN
gujaf-179	236	3	daske	daske	PROPN
gujaf-179	236	4	,	,	PUNCT
gujaf-179	236	5	h.	h.	PROPN
gujaf-179	236	6	,	,	PUNCT
gujaf-179	236	7	&	&	CCONJ
gujaf-179	236	8	gebhardt	gebhardt	PROPN
gujaf-179	236	9	,	,	PUNCT
gujaf-179	236	10	g.	g.	PROPN
gujaf-179	236	11	(	(	PUNCT
gujaf-179	236	12	2008	2008	NUM
gujaf-179	236	13	)	)	PUNCT
gujaf-179	236	14	.	.	PUNCT
gujaf-179	237	1	international	international	ADJ
gujaf-179	237	2	financial	financial	ADJ
gujaf-179	237	3	reporting	reporting	NOUN
gujaf-179	237	4	standards	standard	NOUN
gujaf-179	237	5	and	and	CCONJ
gujaf-179	237	6	experts	expert	NOUN
gujaf-179	237	7	’	’	PART
gujaf-179	237	8	perceptions	perception	NOUN
gujaf-179	237	9	of	of	ADP
gujaf-179	237	10	disclosure	disclosure	NOUN
gujaf-179	237	11	quality	quality	NOUN
gujaf-179	237	12	.	.	PUNCT
gujaf-179	238	1	abacus	abacus	PROPN
gujaf-179	238	2	,	,	PUNCT
gujaf-179	238	3	42(3‐4	42(3‐4	NUM
gujaf-179	238	4	)	)	PUNCT
gujaf-179	238	5	,	,	PUNCT
gujaf-179	238	6	461	461	NUM
gujaf-179	238	7	-	-	SYM
gujaf-179	238	8	498	498	NUM
gujaf-179	238	9	.	.	PUNCT
gujaf-179	239	1	doi:10.1111	doi:10.1111	ADJ
gujaf-179	239	2	/	/	SYM
gujaf-179	239	3	j.14676281.2006.00211.x	j.14676281.2006.00211.x	NOUN
gujaf-179	239	4	ezejiofor	ezejiofor	PROPN
gujaf-179	239	5	,	,	PUNCT
gujaf-179	239	6	r.a	r.a	PROPN
gujaf-179	239	7	.	.	PROPN
gujaf-179	239	8	(	(	PUNCT
gujaf-179	239	9	2018	2018	NUM
gujaf-179	239	10	)	)	PUNCT
gujaf-179	239	11	.	.	PUNCT
gujaf-179	240	1	effect	effect	NOUN
gujaf-179	240	2	of	of	ADP
gujaf-179	240	3	ifrs	ifrs	PROPN
gujaf-179	240	4	on	on	ADP
gujaf-179	240	5	value	value	NOUN
gujaf-179	240	6	relevance	relevance	NOUN
gujaf-179	240	7	of	of	ADP
gujaf-179	240	8	accounting	accounting	NOUN
gujaf-179	240	9	information	information	NOUN
gujaf-179	240	10	:	:	PUNCT
gujaf-179	240	11	evidence	evidence	NOUN
gujaf-179	240	12	from	from	ADP
gujaf-179	240	13	quoted	quote	VERB
gujaf-179	240	14	manufacturing	manufacturing	NOUN
gujaf-179	240	15	firms	firm	NOUN
gujaf-179	240	16	in	in	ADP
gujaf-179	240	17	nigeria	nigeria	PROPN
gujaf-179	240	18	.	.	PUNCT
gujaf-179	241	1	http://www.eajournals.org/	http://www.eajournals.org/	PROPN
gujaf-179	241	2	http://www.iiste.org/	http://www.iiste.org/	X
gujaf-179	242	1	http://www.onlinelibrary.wiley.com/	http://www.onlinelibrary.wiley.com/	PROPN
gujaf-179	242	2	http://egrove.olemiss.edu/aicpa_assoc	http://egrove.olemiss.edu/aicpa_assoc	PROPN
gujaf-179	242	3	gusau	gusau	PROPN
gujaf-179	242	4	journal	journal	PROPN
gujaf-179	242	5	of	of	ADP
gujaf-179	242	6	accounting	accounting	NOUN
gujaf-179	242	7	and	and	CCONJ
gujaf-179	242	8	finance	finance	NOUN
gujaf-179	242	9	,	,	PUNCT
gujaf-179	242	10	vol	vol	NOUN
gujaf-179	242	11	.	.	PROPN
gujaf-179	242	12	3	3	NUM
gujaf-179	242	13	,	,	PUNCT
gujaf-179	242	14	issue	issue	NOUN
gujaf-179	242	15	3	3	NUM
gujaf-179	242	16	,	,	PUNCT
gujaf-179	242	17	october	october	PROPN
gujaf-179	242	18	,	,	PUNCT
gujaf-179	242	19	2022	2022	NUM
gujaf-179	242	20	47	47	NUM
gujaf-179	242	21	international	international	ADJ
gujaf-179	242	22	journal	journal	NOUN
gujaf-179	242	23	of	of	ADP
gujaf-179	242	24	trend	trend	NOUN
gujaf-179	242	25	in	in	ADP
gujaf-179	242	26	scientific	scientific	ADJ
gujaf-179	242	27	research	research	NOUN
gujaf-179	242	28	and	and	CCONJ
gujaf-179	242	29	development	development	NOUN
gujaf-179	242	30	,	,	PUNCT
gujaf-179	242	31	2(5	2(5	NUM
gujaf-179	242	32	)	)	PUNCT
gujaf-179	242	33	.	.	PUNCT
gujaf-179	243	1	fasina	fasina	PROPN
gujaf-179	243	2	,	,	PUNCT
gujaf-179	243	3	h.t	h.t	PROPN
gujaf-179	243	4	.	.	PROPN
gujaf-179	243	5	,	,	PUNCT
gujaf-179	243	6	&	&	CCONJ
gujaf-179	243	7	adegbite	adegbite	PROPN
gujaf-179	243	8	.	.	PUNCT
gujaf-179	244	1	t.a	t.a	PROPN
gujaf-179	244	2	.	.	PROPN
gujaf-179	244	3	(	(	PUNCT
gujaf-179	244	4	2014	2014	NUM
gujaf-179	244	5	)	)	PUNCT
gujaf-179	244	6	.	.	PUNCT
gujaf-179	245	1	empirical	empirical	ADJ
gujaf-179	245	2	analysis	analysis	NOUN
gujaf-179	245	3	of	of	ADP
gujaf-179	245	4	the	the	DET
gujaf-179	245	5	effect	effect	NOUN
gujaf-179	245	6	of	of	ADP
gujaf-179	245	7	international	international	ADJ
gujaf-179	245	8	financial	financial	ADJ
gujaf-179	245	9	reporting	reporting	NOUN
gujaf-179	245	10	standard	standard	PROPN
gujaf-179	245	11	(	(	PUNCT
gujaf-179	245	12	ifrs	ifrs	PROPN
gujaf-179	245	13	)	)	PUNCT
gujaf-179	245	14	adoption	adoption	NOUN
gujaf-179	245	15	on	on	ADP
gujaf-179	245	16	accounting	accounting	NOUN
gujaf-179	245	17	practices	practice	NOUN
gujaf-179	245	18	in	in	ADP
gujaf-179	245	19	nigeria	nigeria	PROPN
gujaf-179	245	20	.	.	PUNCT
gujaf-179	246	1	acrhives	acrhive	NOUN
gujaf-179	246	2	of	of	ADP
gujaf-179	246	3	business	business	NOUN
gujaf-179	246	4	research	research	NOUN
gujaf-179	246	5	,	,	PUNCT
gujaf-179	246	6	2(2	2(2	NUM
gujaf-179	246	7	)	)	PUNCT
gujaf-179	246	8	,	,	PUNCT
gujaf-179	246	9	1	1	NUM
gujaf-179	246	10	-	-	SYM
gujaf-179	246	11	14	14	NUM
gujaf-179	246	12	.	.	PUNCT
gujaf-179	247	1	doi:10.14738	doi:10.14738	NOUN
gujaf-179	247	2	/	/	SYM
gujaf-179	247	3	abr.22.43	abr.22.43	NOUN
gujaf-179	247	4	gellings	gelling	NOUN
gujaf-179	247	5	,	,	PUNCT
gujaf-179	247	6	j.	j.	PROPN
gujaf-179	247	7	(	(	PUNCT
gujaf-179	247	8	2017	2017	NUM
gujaf-179	247	9	)	)	PUNCT
gujaf-179	247	10	.	.	PUNCT
gujaf-179	248	1	ifrs	ifrs	NOUN
gujaf-179	248	2	and	and	CCONJ
gujaf-179	248	3	enforcement	enforcement	NOUN
gujaf-179	248	4	on	on	ADP
gujaf-179	248	5	audit	audit	NOUN
gujaf-179	248	6	quality	quality	NOUN
gujaf-179	248	7	:	:	PUNCT
gujaf-179	248	8	incorporating	incorporate	VERB
gujaf-179	248	9	the	the	DET
gujaf-179	248	10	mediating	mediate	VERB
gujaf-179	248	11	effect	effect	NOUN
gujaf-179	248	12	of	of	ADP
gujaf-179	248	13	audit	audit	NOUN
gujaf-179	248	14	fees	fee	NOUN
gujaf-179	248	15	[	[	X
gujaf-179	248	16	unpublished	unpublished	ADJ
gujaf-179	248	17	master	master	NOUN
gujaf-179	248	18	thesis	thesis	NOUN
gujaf-179	248	19	]	]	X
gujaf-179	248	20	.	.	PUNCT
gujaf-179	249	1	nijmegen	nijmegen	PROPN
gujaf-179	249	2	school	school	NOUN
gujaf-179	249	3	of	of	ADP
gujaf-179	249	4	management	management	NOUN
gujaf-179	249	5	,	,	PUNCT
gujaf-179	249	6	radboud	radboud	PROPN
gujaf-179	249	7	university	university	PROPN
gujaf-179	249	8	,	,	PUNCT
gujaf-179	249	9	nijmegen	nijmegen	PROPN
gujaf-179	249	10	,	,	PUNCT
gujaf-179	249	11	the	the	DET
gujaf-179	249	12	netherlands	netherlands	PROPN
gujaf-179	249	13	.	.	PUNCT
gujaf-179	250	1	hail	hail	PROPN
gujaf-179	250	2	,	,	PUNCT
gujaf-179	250	3	l.	l.	PROPN
gujaf-179	250	4	,	,	PUNCT
gujaf-179	250	5	tahoun	tahoun	PROPN
gujaf-179	250	6	,	,	PUNCT
gujaf-179	250	7	a.	a.	PROPN
gujaf-179	250	8	,	,	PUNCT
gujaf-179	250	9	&	&	CCONJ
gujaf-179	250	10	wang	wang	PROPN
gujaf-179	250	11	,	,	PUNCT
gujaf-179	250	12	c.	c.	PROPN
gujaf-179	250	13	(	(	PUNCT
gujaf-179	250	14	2018	2018	NUM
gujaf-179	250	15	)	)	PUNCT
gujaf-179	250	16	.	.	PUNCT
gujaf-179	251	1	corporate	corporate	ADJ
gujaf-179	251	2	scandals	scandal	NOUN
gujaf-179	251	3	and	and	CCONJ
gujaf-179	251	4	regulation	regulation	NOUN
gujaf-179	251	5	.	.	PUNCT
gujaf-179	252	1	journal	journal	PROPN
gujaf-179	252	2	of	of	ADP
gujaf-179	252	3	accountingresearch	accountingresearch	PROPN
gujaf-179	252	4	,	,	PUNCT
gujaf-179	252	5	56(2	56(2	ADJ
gujaf-179	252	6	)	)	PUNCT
gujaf-179	252	7	,	,	PUNCT
gujaf-179	252	8	617671	617671	NUM
gujaf-179	252	9	.	.	PUNCT
gujaf-179	253	1	doi	doi	NOUN
gujaf-179	253	2	:	:	PUNCT
gujaf-179	253	3	https://doi.org/10.1111/1475	https://doi.org/10.1111/1475	NOUN
gujaf-179	253	4	-	-	PUNCT
gujaf-179	253	5	679x.12201	679x.12201	NUM
gujaf-179	253	6	hian	hian	NOUN
gujaf-179	253	7	,	,	PUNCT
gujaf-179	253	8	c.k	c.k	PROPN
gujaf-179	253	9	.	.	PROPN
gujaf-179	253	10	,	,	PUNCT
gujaf-179	253	11	&	&	CCONJ
gujaf-179	253	12	e	e	NOUN
gujaf-179	253	13	-	-	NOUN
gujaf-179	253	14	sah	sah	PROPN
gujaf-179	253	15	,	,	PUNCT
gujaf-179	253	16	w.	w.	PROPN
gujaf-179	253	17	(	(	PUNCT
gujaf-179	253	18	1998	1998	NUM
gujaf-179	253	19	)	)	PUNCT
gujaf-179	253	20	.	.	PUNCT
gujaf-179	254	1	the	the	DET
gujaf-179	254	2	expectation	expectation	NOUN
gujaf-179	254	3	gap	gap	NOUN
gujaf-179	254	4	in	in	ADP
gujaf-179	254	5	auditing	auditing	NOUN
gujaf-179	254	6	.	.	PUNCT
gujaf-179	255	1	managerial	managerial	ADJ
gujaf-179	255	2	auditing	auditing	NOUN
gujaf-179	255	3	journal	journal	NOUN
gujaf-179	255	4	,	,	PUNCT
gujaf-179	255	5	13(3	13(3	NUM
gujaf-179	255	6	)	)	PUNCT
gujaf-179	255	7	,	,	PUNCT
gujaf-179	255	8	147–154	147–154	NUM
gujaf-179	255	9	.	.	PUNCT
gujaf-179	255	10	doi:10.1108/02686909810208038	doi:10.1108/02686909810208038	VERB
gujaf-179	255	11	julio	julio	PROPN
gujaf-179	255	12	-	-	PUNCT
gujaf-179	255	13	cesar	cesar	PROPN
gujaf-179	255	14	,	,	PUNCT
gujaf-179	255	15	a.	a.	PROPN
gujaf-179	255	16	,	,	PUNCT
gujaf-179	255	17	yao	yao	PROPN
gujaf-179	255	18	,	,	PUNCT
gujaf-179	255	19	f.c	f.c	PROPN
gujaf-179	255	20	.	.	PROPN
gujaf-179	255	21	,	,	PUNCT
gujaf-179	255	22	&	&	CCONJ
gujaf-179	255	23	hudson	hudson	PROPN
gujaf-179	255	24	,	,	PUNCT
gujaf-179	255	25	s.t	s.t	PROPN
gujaf-179	255	26	.	.	PROPN
gujaf-179	256	1	(	(	PUNCT
gujaf-179	256	2	2017	2017	NUM
gujaf-179	256	3	)	)	PUNCT
gujaf-179	256	4	.	.	PUNCT
gujaf-179	257	1	effect	effect	NOUN
gujaf-179	257	2	of	of	ADP
gujaf-179	257	3	ifrs	ifrs	PROPN
gujaf-179	257	4	on	on	ADP
gujaf-179	257	5	accounting	accounting	NOUN
gujaf-179	257	6	information	information	NOUN
gujaf-179	257	7	quality	quality	NOUN
gujaf-179	257	8	:	:	PUNCT
gujaf-179	257	9	evidence	evidence	NOUN
gujaf-179	257	10	from	from	ADP
gujaf-179	257	11	brazil	brazil	PROPN
gujaf-179	257	12	.	.	PUNCT
gujaf-179	258	1	international	international	ADJ
gujaf-179	258	2	journal	journal	PROPN
gujaf-179	258	3	of	of	ADP
gujaf-179	258	4	economics	economic	NOUN
gujaf-179	258	5	and	and	CCONJ
gujaf-179	258	6	finance	finance	NOUN
gujaf-179	258	7	,	,	PUNCT
gujaf-179	258	8	9(5	9(5	NUM
gujaf-179	258	9	)	)	PUNCT
gujaf-179	258	10	.	.	PUNCT
gujaf-179	259	1	url	url	PROPN
gujaf-179	259	2	:	:	PUNCT
gujaf-179	259	3	https://doi.org/10.5539	https://doi.org/10.5539	NOUN
gujaf-179	259	4	/	/	SYM
gujaf-179	259	5	ijef.v9n5p44	ijef.v9n5p44	NOUN
gujaf-179	259	6	.	.	PUNCT
gujaf-179	260	1	negash	negash	PROPN
gujaf-179	260	2	,	,	PUNCT
gujaf-179	260	3	m.	m.	NOUN
gujaf-179	260	4	(	(	PUNCT
gujaf-179	260	5	2008	2008	NUM
gujaf-179	260	6	)	)	PUNCT
gujaf-179	260	7	.	.	PUNCT
gujaf-179	261	1	liberalization	liberalization	NOUN
gujaf-179	261	2	and	and	CCONJ
gujaf-179	261	3	the	the	DET
gujaf-179	261	4	value	value	NOUN
gujaf-179	261	5	relevance	relevance	NOUN
gujaf-179	261	6	accrual	accrual	ADJ
gujaf-179	261	7	accounting	accounting	NOUN
gujaf-179	261	8	information	information	NOUN
gujaf-179	261	9	:	:	PUNCT
gujaf-179	261	10	evidence	evidence	NOUN
gujaf-179	261	11	from	from	ADP
gujaf-179	261	12	the	the	DET
gujaf-179	261	13	johannesburg	johannesburg	PROPN
gujaf-179	261	14	securities	securities	PROPN
gujaf-179	261	15	exchange	exchange	PROPN
gujaf-179	261	16	.	.	PUNCT
gujaf-179	262	1	afro	afro	PROPN
gujaf-179	262	2	asian	asian	ADJ
gujaf-179	262	3	journal	journal	NOUN
gujaf-179	262	4	of	of	ADP
gujaf-179	262	5	finance	finance	NOUN
gujaf-179	262	6	and	and	CCONJ
gujaf-179	262	7	accounting	accounting	NOUN
gujaf-179	262	8	,	,	PUNCT
gujaf-179	262	9	1(1	1(1	NUM
gujaf-179	262	10	)	)	PUNCT
gujaf-179	262	11	,	,	PUNCT
gujaf-179	262	12	84	84	NUM
gujaf-179	262	13	-	-	SYM
gujaf-179	262	14	101	101	NUM
gujaf-179	262	15	.	.	PUNCT
gujaf-179	263	1	ndubuisi	ndubuisi	PROPN
gujaf-179	263	2	,	,	PUNCT
gujaf-179	263	3	c.	c.	PROPN
gujaf-179	263	4	(	(	PUNCT
gujaf-179	263	5	2014	2014	NUM
gujaf-179	263	6	)	)	PUNCT
gujaf-179	263	7	.	.	PUNCT
gujaf-179	264	1	an	an	DET
gujaf-179	264	2	evaluation	evaluation	NOUN
gujaf-179	264	3	of	of	ADP
gujaf-179	264	4	audit	audit	NOUN
gujaf-179	264	5	expectation	expectation	NOUN
gujaf-179	264	6	gap	gap	NOUN
gujaf-179	264	7	in	in	ADP
gujaf-179	264	8	nigeria	nigeria	PROPN
gujaf-179	264	9	,	,	PUNCT
gujaf-179	264	10	unpublished	unpublished	ADJ
gujaf-179	264	11	research	research	NOUN
gujaf-179	264	12	project	project	NOUN
gujaf-179	264	13	,	,	PUNCT
gujaf-179	264	14	department	department	NOUN
gujaf-179	264	15	of	of	ADP
gujaf-179	264	16	accounting	accounting	PROPN
gujaf-179	264	17	,	,	PUNCT
gujaf-179	264	18	university	university	NOUN
gujaf-179	264	19	of	of	ADP
gujaf-179	264	20	lagos	lagos	PROPN
gujaf-179	264	21	,	,	PUNCT
gujaf-179	264	22	nigeria	nigeria	PROPN
gujaf-179	264	23	.	.	PUNCT
gujaf-179	265	1	ndukwe	ndukwe	ADJ
gujaf-179	265	2	,	,	PUNCT
gujaf-179	265	3	o.	o.	PROPN
gujaf-179	265	4	d.	d.	PROPN
gujaf-179	265	5	(	(	PUNCT
gujaf-179	265	6	2015	2015	NUM
gujaf-179	265	7	)	)	PUNCT
gujaf-179	265	8	.	.	PUNCT
gujaf-179	266	1	audit	audit	NOUN
gujaf-179	266	2	expectation	expectation	NOUN
gujaf-179	266	3	gap	gap	NOUN
gujaf-179	266	4	and	and	CCONJ
gujaf-179	266	5	perception	perception	NOUN
gujaf-179	266	6	of	of	ADP
gujaf-179	266	7	financial	financial	ADJ
gujaf-179	266	8	reporting	reporting	NOUN
gujaf-179	266	9	.	.	PUNCT
gujaf-179	267	1	international	international	ADJ
gujaf-179	267	2	journal	journal	PROPN
gujaf-179	267	3	of	of	ADP
gujaf-179	267	4	managerial	managerial	ADJ
gujaf-179	267	5	studies	study	NOUN
gujaf-179	267	6	and	and	CCONJ
gujaf-179	267	7	research	research	NOUN
gujaf-179	267	8	.	.	PUNCT
gujaf-179	268	1	3(3	3(3	NUM
gujaf-179	268	2	)	)	PUNCT
gujaf-179	268	3	,	,	PUNCT
gujaf-179	268	4	23	23	NUM
gujaf-179	268	5	31	31	NUM
gujaf-179	268	6	.	.	PUNCT
gujaf-179	269	1	nyor	nyor	NOUN
gujaf-179	269	2	,	,	PUNCT
gujaf-179	269	3	t.	t.	PROPN
gujaf-179	269	4	,	,	PUNCT
gujaf-179	269	5	orshi	orshi	PROPN
gujaf-179	269	6	,	,	PUNCT
gujaf-179	269	7	t.s	t.s	PROPN
gujaf-179	269	8	.	.	PROPN
gujaf-179	269	9	,	,	PUNCT
gujaf-179	269	10	&	&	CCONJ
gujaf-179	269	11	joseph	joseph	PROPN
gujaf-179	269	12	,	,	PUNCT
gujaf-179	269	13	b.h	b.h	PROPN
gujaf-179	269	14	.	.	PUNCT
gujaf-179	270	1	(	(	PUNCT
gujaf-179	270	2	2016	2016	NUM
gujaf-179	270	3	)	)	PUNCT
gujaf-179	270	4	.	.	PUNCT
gujaf-179	271	1	narrowing	narrow	VERB
gujaf-179	271	2	audit	audit	NOUN
gujaf-179	271	3	expectation	expectation	NOUN
gujaf-179	271	4	gap	gap	NOUN
gujaf-179	271	5	through	through	ADP
gujaf-179	271	6	corporate	corporate	ADJ
gujaf-179	271	7	governance	governance	NOUN
gujaf-179	271	8	,	,	PUNCT
gujaf-179	271	9	ican	ican	ADJ
gujaf-179	271	10	academic	academic	ADJ
gujaf-179	271	11	conference	conference	NOUN
gujaf-179	271	12	proceedings	proceeding	NOUN
gujaf-179	271	13	.	.	PUNCT
gujaf-179	272	1	okafor	okafor	PROPN
gujaf-179	272	2	,	,	PUNCT
gujaf-179	272	3	c.	c.	PROPN
gujaf-179	272	4	,	,	PUNCT
gujaf-179	272	5	&	&	CCONJ
gujaf-179	272	6	otalor	otalor	PROPN
gujaf-179	272	7	,	,	PUNCT
gujaf-179	272	8	j.i	j.i	PROPN
gujaf-179	272	9	.	.	PROPN
gujaf-179	272	10	(	(	PUNCT
gujaf-179	272	11	2013	2013	NUM
gujaf-179	272	12	)	)	PUNCT
gujaf-179	272	13	.	.	PUNCT
gujaf-179	273	1	narrowing	narrow	VERB
gujaf-179	273	2	the	the	DET
gujaf-179	273	3	expectation	expectation	NOUN
gujaf-179	273	4	gap	gap	NOUN
gujaf-179	273	5	in	in	ADP
gujaf-179	273	6	auditing	auditing	NOUN
gujaf-179	273	7	:	:	PUNCT
gujaf-179	273	8	the	the	DET
gujaf-179	273	9	role	role	NOUN
gujaf-179	273	10	of	of	ADP
gujaf-179	273	11	the	the	DET
gujaf-179	273	12	auditing	auditing	NOUN
gujaf-179	273	13	profession	profession	NOUN
gujaf-179	273	14	.	.	PUNCT
gujaf-179	274	1	research	research	NOUN
gujaf-179	274	2	journal	journal	PROPN
gujaf-179	274	3	of	of	ADP
gujaf-179	274	4	finance	finance	NOUN
gujaf-179	274	5	and	and	CCONJ
gujaf-179	274	6	accounting	accounting	NOUN
gujaf-179	274	7	,	,	PUNCT
gujaf-179	274	8	4	4	NUM
gujaf-179	274	9	(	(	PUNCT
gujaf-179	274	10	2	2	NUM
gujaf-179	274	11	)	)	PUNCT
gujaf-179	274	12	,	,	PUNCT
gujaf-179	274	13	43	43	NUM
gujaf-179	274	14	-	-	SYM
gujaf-179	274	15	51	51	NUM
gujaf-179	274	16	.	.	PUNCT
gujaf-179	275	1	okoye	okoye	PROPN
gujaf-179	275	2	,	,	PUNCT
gujaf-179	275	3	p.c	p.c	PROPN
gujaf-179	275	4	.	.	PROPN
gujaf-179	275	5	,	,	PUNCT
gujaf-179	275	6	&	&	CCONJ
gujaf-179	275	7	akenbor	akenbor	PROPN
gujaf-179	275	8	,	,	PUNCT
gujaf-179	275	9	c.	c.	PROPN
gujaf-179	275	10	(	(	PUNCT
gujaf-179	275	11	2014	2014	NUM
gujaf-179	275	12	)	)	PUNCT
gujaf-179	275	13	.	.	PUNCT
gujaf-179	276	1	financial	financial	ADJ
gujaf-179	276	2	reporting	reporting	NOUN
gujaf-179	276	3	framework	framework	NOUN
gujaf-179	276	4	in	in	ADP
gujaf-179	276	5	nigeria	nigeria	PROPN
gujaf-179	276	6	and	and	CCONJ
gujaf-179	276	7	the	the	DET
gujaf-179	276	8	adoption	adoption	NOUN
gujaf-179	276	9	of	of	ADP
gujaf-179	276	10	the	the	DET
gujaf-179	276	11	international	international	ADJ
gujaf-179	276	12	financial	financial	ADJ
gujaf-179	276	13	reporting	reporting	NOUN
gujaf-179	276	14	standards	standard	NOUN
gujaf-179	276	15	.	.	PUNCT
gujaf-179	277	1	https://doi.org/10.5539/ijef.v9n5p44	https://doi.org/10.5539/ijef.v9n5p44	PROPN
gujaf-179	277	2	gusau	gusau	PROPN
gujaf-179	277	3	journal	journal	PROPN
gujaf-179	277	4	of	of	ADP
gujaf-179	277	5	accounting	accounting	NOUN
gujaf-179	277	6	and	and	CCONJ
gujaf-179	277	7	finance	finance	NOUN
gujaf-179	277	8	,	,	PUNCT
gujaf-179	277	9	vol	vol	NOUN
gujaf-179	277	10	.	.	PROPN
gujaf-179	277	11	3	3	NUM
gujaf-179	277	12	,	,	PUNCT
gujaf-179	277	13	issue	issue	NOUN
gujaf-179	277	14	3	3	NUM
gujaf-179	277	15	,	,	PUNCT
gujaf-179	277	16	october	october	PROPN
gujaf-179	277	17	,	,	PUNCT
gujaf-179	277	18	2022	2022	NUM
gujaf-179	277	19	48	48	NUM
gujaf-179	277	20	international	international	ADJ
gujaf-179	277	21	journal	journal	NOUN
gujaf-179	277	22	of	of	ADP
gujaf-179	277	23	business	business	NOUN
gujaf-179	277	24	and	and	CCONJ
gujaf-179	277	25	economic	economic	ADJ
gujaf-179	277	26	development	development	NOUN
gujaf-179	277	27	,	,	PUNCT
gujaf-179	277	28	2(1	2(1	NUM
gujaf-179	277	29	)	)	PUNCT
gujaf-179	277	30	,	,	PUNCT
gujaf-179	277	31	53	53	NUM
gujaf-179	277	32	–	–	SYM
gujaf-179	277	33	63	63	NUM
gujaf-179	277	34	.	.	PUNCT
gujaf-179	278	1	http://	http://	PROPN
gujaf-179	278	2	www.ijbed.org	www.ijbed.org	PROPN
gujaf-179	278	3	olagunju	olagunju	NOUN
gujaf-179	278	4	,	,	PUNCT
gujaf-179	278	5	a.	a.	PROPN
gujaf-179	278	6	,	,	PUNCT
gujaf-179	278	7	&	&	CCONJ
gujaf-179	278	8	leyira	leyira	PROPN
gujaf-179	278	9	,	,	PUNCT
gujaf-179	278	10	m.c	m.c	PROPN
gujaf-179	278	11	.	.	PROPN
gujaf-179	278	12	(	(	PUNCT
gujaf-179	278	13	2012	2012	NUM
gujaf-179	278	14	)	)	PUNCT
gujaf-179	278	15	.	.	PUNCT
gujaf-179	279	1	audit	audit	NOUN
gujaf-179	279	2	expectation	expectation	NOUN
gujaf-179	279	3	gap	gap	NOUN
gujaf-179	279	4	:	:	PUNCT
gujaf-179	279	5	perspectives	perspective	NOUN
gujaf-179	279	6	of	of	ADP
gujaf-179	279	7	auditors	auditor	NOUN
gujaf-179	279	8	and	and	CCONJ
gujaf-179	279	9	audited	audit	VERB
gujaf-179	279	10	account	account	NOUN
gujaf-179	279	11	users	user	NOUN
gujaf-179	279	12	.	.	PUNCT
gujaf-179	280	1	international	international	ADJ
gujaf-179	280	2	journal	journal	PROPN
gujaf-179	280	3	of	of	ADP
gujaf-179	280	4	development	development	NOUN
gujaf-179	280	5	and	and	CCONJ
gujaf-179	280	6	management	management	NOUN
gujaf-179	280	7	review	review	NOUN
gujaf-179	280	8	(	(	PUNCT
gujaf-179	280	9	injodemar	injodemar	PROPN
gujaf-179	280	10	)	)	PUNCT
gujaf-179	280	11	,	,	PUNCT
gujaf-179	280	12	7	7	X
gujaf-179	280	13	.	.	X
gujaf-179	280	14	olowookere	olowookere	ADV
gujaf-179	280	15	,	,	PUNCT
gujaf-179	280	16	j.k	j.k	PROPN
gujaf-179	280	17	.	.	PROPN
gujaf-179	280	18	(	(	PUNCT
gujaf-179	280	19	2005	2005	NUM
gujaf-179	280	20	)	)	PUNCT
gujaf-179	280	21	.	.	PUNCT
gujaf-179	281	1	fundamentals	fundamental	NOUN
gujaf-179	281	2	of	of	ADP
gujaf-179	281	3	auditing	auditing	NOUN
gujaf-179	281	4	,	,	PUNCT
gujaf-179	281	5	ijebu	ijebu	NOUN
gujaf-179	281	6	-	-	PUNCT
gujaf-179	281	7	ode	ode	ADJ
gujaf-179	281	8	:	:	PUNCT
gujaf-179	281	9	triump	triump	NOUN
gujaf-179	281	10	publishers	publisher	NOUN
gujaf-179	281	11	.	.	PUNCT
gujaf-179	282	1	rehana	rehana	PROPN
gujaf-179	282	2	,	,	PUNCT
gujaf-179	282	3	i.	i.	PROPN
gujaf-179	282	4	(	(	PUNCT
gujaf-179	282	5	2017	2017	NUM
gujaf-179	282	6	)	)	PUNCT
gujaf-179	282	7	.	.	PUNCT
gujaf-179	283	1	an	an	DET
gujaf-179	283	2	overview	overview	NOUN
gujaf-179	283	3	of	of	ADP
gujaf-179	283	4	international	international	ADJ
gujaf-179	283	5	financial	financial	ADJ
gujaf-179	283	6	reporting	reporting	NOUN
gujaf-179	283	7	standards	standard	NOUN
gujaf-179	283	8	(	(	PUNCT
gujaf-179	283	9	ifrs	ifrs	PROPN
gujaf-179	283	10	)	)	PUNCT
gujaf-179	283	11	.	.	PUNCT
gujaf-179	284	1	international	international	ADJ
gujaf-179	284	2	journal	journal	PROPN
gujaf-179	284	3	of	of	ADP
gujaf-179	284	4	engineering	engineering	NOUN
gujaf-179	284	5	science	science	NOUN
gujaf-179	284	6	invention	invention	NOUN
gujaf-179	284	7	,	,	PUNCT
gujaf-179	284	8	6(5	6(5	NUM
gujaf-179	284	9	)	)	PUNCT
gujaf-179	284	10	,	,	PUNCT
gujaf-179	284	11	15	15	NUM
gujaf-179	284	12	-	-	SYM
gujaf-179	284	13	24	24	NUM
gujaf-179	284	14	.	.	PUNCT
gujaf-179	285	1	https://www.ijesi.org	https://www.ijesi.org	PROPN
gujaf-179	285	2	sule	sule	PROPN
gujaf-179	285	3	,	,	PUNCT
gujaf-179	285	4	s.	s.	PROPN
gujaf-179	285	5	,	,	PUNCT
gujaf-179	285	6	yusof	yusof	PROPN
gujaf-179	285	7	,	,	PUNCT
gujaf-179	285	8	n.z	n.z	PROPN
gujaf-179	285	9	.	.	PROPN
gujaf-179	285	10	,	,	PUNCT
gujaf-179	285	11	&	&	CCONJ
gujaf-179	285	12	bahador	bahador	PROPN
gujaf-179	285	13	,	,	PUNCT
gujaf-179	285	14	k.m	k.m	PROPN
gujaf-179	285	15	.	.	PROPN
gujaf-179	285	16	(	(	PUNCT
gujaf-179	285	17	2018	2018	NUM
gujaf-179	285	18	)	)	PUNCT
gujaf-179	285	19	.	.	PUNCT
gujaf-179	286	1	reducing	reduce	VERB
gujaf-179	286	2	audit	audit	NOUN
gujaf-179	286	3	expectation	expectation	NOUN
gujaf-179	286	4	gap	gap	NOUN
gujaf-179	286	5	:	:	PUNCT
gujaf-179	286	6	the	the	DET
gujaf-179	286	7	adoption	adoption	NOUN
gujaf-179	286	8	of	of	ADP
gujaf-179	286	9	international	international	ADJ
gujaf-179	286	10	standards	standard	NOUN
gujaf-179	286	11	on	on	ADP
gujaf-179	286	12	auditing	auditing	NOUN
gujaf-179	286	13	(	(	PUNCT
gujaf-179	286	14	isa	isa	NOUN
gujaf-179	286	15	700	700	NUM
gujaf-179	286	16	)	)	PUNCT
gujaf-179	286	17	in	in	ADP
gujaf-179	286	18	nigeria	nigeria	PROPN
gujaf-179	286	19	.	.	PUNCT
gujaf-179	287	1	advance	advance	PROPN
gujaf-179	287	2	research	research	PROPN
gujaf-179	287	3	journal	journal	NOUN
gujaf-179	287	4	of	of	ADP
gujaf-179	287	5	multidisciplinary	multidisciplinary	ADJ
gujaf-179	287	6	discoveries	discovery	NOUN
gujaf-179	287	7	,	,	PUNCT
gujaf-179	287	8	31(8	31(8	NUM
gujaf-179	287	9	)	)	PUNCT
gujaf-179	287	10	,	,	PUNCT
gujaf-179	287	11	50	50	NUM
gujaf-179	287	12	-	-	SYM
gujaf-179	287	13	54	54	NUM
gujaf-179	287	14	.	.	PUNCT
gujaf-179	288	1	tech	tech	NOUN
gujaf-179	288	2	,	,	PUNCT
gujaf-179	288	3	h.l	h.l	PROPN
gujaf-179	288	4	.	.	PROPN
gujaf-179	288	5	,	,	PUNCT
gujaf-179	288	6	&	&	CCONJ
gujaf-179	288	7	azham	azham	PROPN
gujaf-179	288	8	,	,	PUNCT
gujaf-179	288	9	m.a	m.a	PROPN
gujaf-179	288	10	.	.	PROPN
gujaf-179	288	11	(	(	PUNCT
gujaf-179	288	12	2009	2009	NUM
gujaf-179	288	13	)	)	PUNCT
gujaf-179	288	14	.	.	PUNCT
gujaf-179	289	1	audit	audit	NOUN
gujaf-179	289	2	expectation	expectation	NOUN
gujaf-179	289	3	gap	gap	NOUN
gujaf-179	289	4	:	:	PUNCT
gujaf-179	289	5	causes	cause	NOUN
gujaf-179	289	6	and	and	CCONJ
gujaf-179	289	7	possible	possible	ADJ
gujaf-179	289	8	solution	solution	NOUN
gujaf-179	289	9	.	.	PUNCT
gujaf-179	290	1	indonesian	indonesian	ADJ
gujaf-179	290	2	management	management	PROPN
gujaf-179	290	3	and	and	CCONJ
gujaf-179	290	4	accounting	accounting	NOUN
gujaf-179	290	5	research	research	NOUN
gujaf-179	290	6	,	,	PUNCT
gujaf-179	290	7	8(1	8(1	NOUN
gujaf-179	290	8	)	)	PUNCT
gujaf-179	290	9	.	.	PUNCT
gujaf-179	291	1	1	1	NUM
gujaf-179	291	2	–	–	SYM
gujaf-179	291	3	19	19	NUM
gujaf-179	291	4	.	.	NUM
gujaf-179	291	5	yu	yu	PROPN
gujaf-179	291	6	,	,	PUNCT
gujaf-179	291	7	l.t	l.t	PROPN
gujaf-179	291	8	.	.	PROPN
gujaf-179	291	9	,	,	PUNCT
gujaf-179	291	10	&	&	CCONJ
gujaf-179	291	11	hua	hua	PROPN
gujaf-179	291	12	-	-	PUNCT
gujaf-179	291	13	wei	wei	PROPN
gujaf-179	291	14	,	,	PUNCT
gujaf-179	291	15	h.	h.	PROPN
gujaf-179	291	16	(	(	PUNCT
gujaf-179	291	17	2020	2020	NUM
gujaf-179	291	18	)	)	PUNCT
gujaf-179	291	19	.	.	PUNCT
gujaf-179	292	1	does	do	AUX
gujaf-179	292	2	convergent	convergent	NOUN
gujaf-179	292	3	-	-	PUNCT
gujaf-179	292	4	ifrs	ifrs	NOUN
gujaf-179	292	5	adoption	adoption	NOUN
gujaf-179	292	6	in	in	ADP
gujaf-179	292	7	china	china	PROPN
gujaf-179	292	8	increase	increase	VERB
gujaf-179	292	9	audit	audit	NOUN
gujaf-179	292	10	fees	fee	NOUN
gujaf-179	292	11	?	?	PUNCT
gujaf-179	293	1	review	review	NOUN
gujaf-179	293	2	of	of	ADP
gujaf-179	293	3	pacific	pacific	PROPN
gujaf-179	293	4	basin	basin	PROPN
gujaf-179	293	5	financial	financial	ADJ
gujaf-179	293	6	markets	market	NOUN
gujaf-179	293	7	and	and	CCONJ
gujaf-179	293	8	policies	policy	NOUN
gujaf-179	293	9	,	,	PUNCT
gujaf-179	293	10	23(1	23(1	NUM
gujaf-179	293	11	)	)	PUNCT
gujaf-179	293	12	,	,	PUNCT
gujaf-179	293	13	1	1	NUM
gujaf-179	293	14	-	-	SYM
gujaf-179	293	15	21	21	NUM
gujaf-179	293	16	.	.	PUNCT
gujaf-179	294	1	http://www.ijbed.org/	http://www.ijbed.org/	PROPN
gujaf-179	294	2	http://www.ijesi.org/	http://www.ijesi.org/	PROPN
gujaf-179	294	3	http://www.ijesi.org/	http://www.ijesi.org/	PROPN
gujaf-179	295	1	gusau	gusau	PROPN
gujaf-179	295	2	journal	journal	PROPN
gujaf-179	295	3	of	of	ADP
gujaf-179	295	4	accounting	accounting	NOUN
gujaf-179	295	5	and	and	CCONJ
gujaf-179	295	6	finance	finance	NOUN
gujaf-179	295	7	,	,	PUNCT
gujaf-179	295	8	vol	vol	NOUN
gujaf-179	295	9	.	.	PROPN
gujaf-179	295	10	3	3	NUM
gujaf-179	295	11	,	,	PUNCT
gujaf-179	295	12	issue	issue	NOUN
gujaf-179	295	13	3	3	NUM
gujaf-179	295	14	,	,	PUNCT
gujaf-179	295	15	october	october	PROPN
gujaf-179	295	16	,	,	PUNCT
gujaf-179	295	17	2022	2022	NUM
gujaf-179	295	18	49	49	NUM