id	sid	tid	token	lemma	pos
gujaf-271	1	1	gusau	gusau	PROPN
gujaf-271	1	2	journal	journal	NOUN
gujaf-271	1	3	of	of	ADP
gujaf-271	1	4	accounting	accounting	NOUN
gujaf-271	1	5	and	and	CCONJ
gujaf-271	1	6	finance	finance	NOUN
gujaf-271	1	7	(	(	PUNCT
gujaf-271	1	8	gujaf	gujaf	NOUN
gujaf-271	1	9	)	)	PUNCT
gujaf-271	1	10	vol	vol	NOUN
gujaf-271	1	11	.	.	NOUN
gujaf-271	2	1	5	5	NUM
gujaf-271	2	2	issue	issue	NOUN
gujaf-271	2	3	1	1	NUM
gujaf-271	2	4	,	,	PUNCT
gujaf-271	2	5	april	april	PROPN
gujaf-271	2	6	,	,	PUNCT
gujaf-271	2	7	2024	2024	NUM
gujaf-271	2	8	issn	issn	X
gujaf-271	2	9	:	:	PUNCT
gujaf-271	2	10	2756	2756	NUM
gujaf-271	2	11	-	-	PUNCT
gujaf-271	2	12	665x	665x	NOUN
gujaf-271	2	13	a	a	DET
gujaf-271	2	14	publication	publication	NOUN
gujaf-271	2	15	of	of	ADP
gujaf-271	2	16	department	department	NOUN
gujaf-271	2	17	of	of	ADP
gujaf-271	2	18	accounting	accounting	NOUN
gujaf-271	2	19	and	and	CCONJ
gujaf-271	2	20	finance	finance	NOUN
gujaf-271	2	21	,	,	PUNCT
gujaf-271	2	22	faculty	faculty	NOUN
gujaf-271	2	23	of	of	ADP
gujaf-271	2	24	management	management	NOUN
gujaf-271	2	25	and	and	CCONJ
gujaf-271	2	26	social	social	ADJ
gujaf-271	2	27	sciences	science	NOUN
gujaf-271	2	28	,	,	PUNCT
gujaf-271	2	29	federal	federal	ADJ
gujaf-271	2	30	university	university	NOUN
gujaf-271	2	31	gusau	gusau	NOUN
gujaf-271	2	32	,	,	PUNCT
gujaf-271	2	33	zamfara	zamfara	PROPN
gujaf-271	2	34	state	state	PROPN
gujaf-271	2	35	-nigeria	-nigeria	PROPN
gujaf-271	2	36	gusau	gusau	ADJ
gujaf-271	2	37	journal	journal	NOUN
gujaf-271	2	38	of	of	ADP
gujaf-271	2	39	accounting	accounting	NOUN
gujaf-271	2	40	and	and	CCONJ
gujaf-271	2	41	finance	finance	NOUN
gujaf-271	2	42	,	,	PUNCT
gujaf-271	2	43	vol	vol	NOUN
gujaf-271	2	44	.	.	PROPN
gujaf-271	2	45	5	5	NUM
gujaf-271	2	46	,	,	PUNCT
gujaf-271	2	47	issue	issue	NOUN
gujaf-271	2	48	1	1	NUM
gujaf-271	2	49	,	,	PUNCT
gujaf-271	2	50	april	april	PROPN
gujaf-271	2	51	,	,	PUNCT
gujaf-271	2	52	2024	2024	NUM
gujaf-271	2	53	ii	ii	NUM
gujaf-271	2	54	©	©	PROPN
gujaf-271	2	55	department	department	PROPN
gujaf-271	2	56	of	of	ADP
gujaf-271	2	57	accounting	accounting	NOUN
gujaf-271	2	58	and	and	CCONJ
gujaf-271	2	59	finance	finance	NOUN
gujaf-271	2	60	vol	vol	NOUN
gujaf-271	2	61	.	.	PUNCT
gujaf-271	2	62	5	5	NUM
gujaf-271	2	63	issue	issue	NOUN
gujaf-271	2	64	1	1	NUM
gujaf-271	2	65	april	april	PROPN
gujaf-271	2	66	,	,	PUNCT
gujaf-271	2	67	2024	2024	NUM
gujaf-271	2	68	issn	issn	X
gujaf-271	2	69	:	:	PUNCT
gujaf-271	2	70	2756	2756	NUM
gujaf-271	2	71	-	-	PUNCT
gujaf-271	2	72	665x	665x	NOUN
gujaf-271	2	73	a	a	DET
gujaf-271	2	74	publication	publication	NOUN
gujaf-271	2	75	of	of	ADP
gujaf-271	2	76	department	department	NOUN
gujaf-271	2	77	of	of	ADP
gujaf-271	2	78	accounting	accounting	NOUN
gujaf-271	2	79	and	and	CCONJ
gujaf-271	2	80	finance	finance	NOUN
gujaf-271	2	81	,	,	PUNCT
gujaf-271	2	82	faculty	faculty	NOUN
gujaf-271	2	83	of	of	ADP
gujaf-271	2	84	management	management	NOUN
gujaf-271	2	85	and	and	CCONJ
gujaf-271	2	86	social	social	ADJ
gujaf-271	2	87	sciences	science	NOUN
gujaf-271	2	88	,	,	PUNCT
gujaf-271	2	89	federal	federal	ADJ
gujaf-271	2	90	university	university	NOUN
gujaf-271	2	91	gusau	gusau	NOUN
gujaf-271	2	92	,	,	PUNCT
gujaf-271	2	93	zamfara	zamfara	PROPN
gujaf-271	2	94	state	state	NOUN
gujaf-271	2	95	-nigeria	-nigeria	PROPN
gujaf-271	2	96	all	all	DET
gujaf-271	2	97	rights	right	NOUN
gujaf-271	2	98	reserved	reserve	VERB
gujaf-271	2	99	except	except	SCONJ
gujaf-271	2	100	for	for	ADP
gujaf-271	2	101	academic	academic	ADJ
gujaf-271	2	102	purposes	purpose	NOUN
gujaf-271	2	103	no	no	DET
gujaf-271	2	104	part	part	NOUN
gujaf-271	2	105	or	or	CCONJ
gujaf-271	2	106	whole	whole	NOUN
gujaf-271	2	107	of	of	ADP
gujaf-271	2	108	this	this	DET
gujaf-271	2	109	publication	publication	NOUN
gujaf-271	2	110	is	be	AUX
gujaf-271	2	111	allowed	allow	VERB
gujaf-271	2	112	to	to	PART
gujaf-271	2	113	be	be	AUX
gujaf-271	2	114	reproduced	reproduce	VERB
gujaf-271	2	115	,	,	PUNCT
gujaf-271	2	116	stored	store	VERB
gujaf-271	2	117	in	in	ADP
gujaf-271	2	118	a	a	DET
gujaf-271	2	119	retrieval	retrieval	NOUN
gujaf-271	2	120	system	system	NOUN
gujaf-271	2	121	or	or	CCONJ
gujaf-271	2	122	transmitted	transmit	VERB
gujaf-271	2	123	in	in	ADP
gujaf-271	2	124	any	any	DET
gujaf-271	2	125	form	form	NOUN
gujaf-271	2	126	or	or	CCONJ
gujaf-271	2	127	by	by	ADP
gujaf-271	2	128	any	any	DET
gujaf-271	2	129	means	mean	NOUN
gujaf-271	2	130	be	be	AUX
gujaf-271	2	131	it	it	PRON
gujaf-271	2	132	mechanical	mechanical	ADJ
gujaf-271	2	133	,	,	PUNCT
gujaf-271	2	134	electrical	electrical	ADJ
gujaf-271	2	135	,	,	PUNCT
gujaf-271	2	136	photocopying	photocopying	NOUN
gujaf-271	2	137	,	,	PUNCT
gujaf-271	2	138	recording	recording	NOUN
gujaf-271	2	139	or	or	CCONJ
gujaf-271	2	140	otherwise	otherwise	ADV
gujaf-271	2	141	,	,	PUNCT
gujaf-271	2	142	without	without	ADP
gujaf-271	2	143	prior	prior	ADJ
gujaf-271	2	144	permission	permission	NOUN
gujaf-271	2	145	of	of	ADP
gujaf-271	2	146	the	the	DET
gujaf-271	2	147	copyright	copyright	NOUN
gujaf-271	2	148	owner	owner	NOUN
gujaf-271	2	149	.	.	PUNCT
gujaf-271	3	1	published	publish	VERB
gujaf-271	3	2	and	and	CCONJ
gujaf-271	3	3	printed	print	VERB
gujaf-271	3	4	by	by	ADP
gujaf-271	3	5	ahmadu	ahmadu	PROPN
gujaf-271	3	6	bello	bello	PROPN
gujaf-271	3	7	university	university	NOUN
gujaf-271	3	8	press	press	NOUN
gujaf-271	3	9	limited	limit	VERB
gujaf-271	3	10	,	,	PUNCT
gujaf-271	3	11	zaria	zaria	PROPN
gujaf-271	3	12	,	,	PUNCT
gujaf-271	3	13	kaduna	kaduna	PROPN
gujaf-271	3	14	state	state	PROPN
gujaf-271	3	15	,	,	PUNCT
gujaf-271	3	16	nigeria	nigeria	PROPN
gujaf-271	3	17	.	.	PUNCT
gujaf-271	4	1	tel	tel	ADP
gujaf-271	4	2	:	:	PUNCT
gujaf-271	4	3	08065949711	08065949711	NUM
gujaf-271	4	4	e	e	NOUN
gujaf-271	4	5	-	-	NOUN
gujaf-271	4	6	mail	mail	NOUN
gujaf-271	4	7	:	:	PUNCT
gujaf-271	4	8	abupress@abu.edu.ng	abupress@abu.edu.ng	PROPN
gujaf-271	4	9	info@abupress.com.ng	info@abupress.com.ng	NOUN
gujaf-271	4	10	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-271	5	1	website	website	NOUN
gujaf-271	5	2	:	:	PUNCT
gujaf-271	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-271	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-271	5	5	http://www.abupress.com.ng/	http://www.abupress.com.ng/	PROPN
gujaf-271	5	6	gusau	gusau	ADJ
gujaf-271	5	7	journal	journal	NOUN
gujaf-271	5	8	of	of	ADP
gujaf-271	5	9	accounting	accounting	NOUN
gujaf-271	5	10	and	and	CCONJ
gujaf-271	5	11	finance	finance	NOUN
gujaf-271	5	12	,	,	PUNCT
gujaf-271	5	13	vol	vol	NOUN
gujaf-271	5	14	.	.	PROPN
gujaf-271	5	15	5	5	NUM
gujaf-271	5	16	,	,	PUNCT
gujaf-271	5	17	issue	issue	NOUN
gujaf-271	5	18	1	1	NUM
gujaf-271	5	19	,	,	PUNCT
gujaf-271	5	20	april	april	PROPN
gujaf-271	5	21	,	,	PUNCT
gujaf-271	5	22	2024	2024	NUM
gujaf-271	5	23	iii	iii	NUM
gujaf-271	5	24	editorial	editorial	PROPN
gujaf-271	5	25	board	board	NOUN
gujaf-271	5	26	editor	editor	NOUN
gujaf-271	5	27	-	-	PUNCT
gujaf-271	5	28	in	in	ADP
gujaf-271	5	29	-	-	PUNCT
gujaf-271	5	30	chief	chief	NOUN
gujaf-271	5	31	:	:	PUNCT
gujaf-271	6	1	prof	prof	PROPN
gujaf-271	6	2	.	.	PUNCT
gujaf-271	6	3	shehu	shehu	PROPN
gujaf-271	6	4	usman	usman	PROPN
gujaf-271	6	5	hassan	hassan	PROPN
gujaf-271	6	6	department	department	PROPN
gujaf-271	6	7	of	of	ADP
gujaf-271	6	8	accounting	accounting	PROPN
gujaf-271	6	9	,	,	PUNCT
gujaf-271	6	10	federal	federal	ADJ
gujaf-271	6	11	university	university	PROPN
gujaf-271	6	12	of	of	ADP
gujaf-271	6	13	kashere	kashere	PROPN
gujaf-271	6	14	,	,	PUNCT
gujaf-271	6	15	gombe	gombe	ADJ
gujaf-271	6	16	state	state	NOUN
gujaf-271	6	17	.	.	PUNCT
gujaf-271	7	1	associate	associate	NOUN
gujaf-271	7	2	editor	editor	NOUN
gujaf-271	7	3	:	:	PUNCT
gujaf-271	7	4	dr	dr	PROPN
gujaf-271	7	5	.	.	PROPN
gujaf-271	7	6	muhammad	muhammad	PROPN
gujaf-271	7	7	mustapha	mustapha	PROPN
gujaf-271	7	8	bagudo	bagudo	PROPN
gujaf-271	7	9	department	department	PROPN
gujaf-271	7	10	of	of	ADP
gujaf-271	7	11	accounting	accounting	PROPN
gujaf-271	7	12	,	,	PUNCT
gujaf-271	7	13	ahmadu	ahmadu	PROPN
gujaf-271	7	14	bello	bello	PROPN
gujaf-271	7	15	university	university	PROPN
gujaf-271	7	16	zaria	zaria	PROPN
gujaf-271	7	17	,	,	PUNCT
gujaf-271	7	18	kaduna	kaduna	PROPN
gujaf-271	7	19	state	state	PROPN
gujaf-271	7	20	.	.	PUNCT
gujaf-271	8	1	managing	manage	VERB
gujaf-271	8	2	editor	editor	NOUN
gujaf-271	8	3	:	:	PUNCT
gujaf-271	8	4	umar	umar	PROPN
gujaf-271	8	5	farouk	farouk	PROPN
gujaf-271	8	6	abdulkarim	abdulkarim	PROPN
gujaf-271	8	7	department	department	PROPN
gujaf-271	8	8	of	of	ADP
gujaf-271	8	9	accounting	accounting	NOUN
gujaf-271	8	10	and	and	CCONJ
gujaf-271	8	11	finance	finance	NOUN
gujaf-271	8	12	,	,	PUNCT
gujaf-271	8	13	federal	federal	ADJ
gujaf-271	8	14	university	university	NOUN
gujaf-271	8	15	gusau	gusau	PROPN
gujaf-271	8	16	,	,	PUNCT
gujaf-271	8	17	zamfara	zamfara	PROPN
gujaf-271	8	18	state	state	PROPN
gujaf-271	8	19	.	.	PUNCT
gujaf-271	9	1	editorial	editorial	PROPN
gujaf-271	9	2	board	board	NOUN
gujaf-271	9	3	prof.ahmad	prof.ahmad	PROPN
gujaf-271	9	4	modu	modu	PROPN
gujaf-271	9	5	kumshe	kumshe	PROPN
gujaf-271	9	6	department	department	PROPN
gujaf-271	9	7	of	of	ADP
gujaf-271	9	8	accounting	accounting	PROPN
gujaf-271	9	9	,	,	PUNCT
gujaf-271	9	10	university	university	NOUN
gujaf-271	9	11	of	of	ADP
gujaf-271	9	12	maiduguri	maiduguri	PROPN
gujaf-271	9	13	,	,	PUNCT
gujaf-271	9	14	borno	borno	PROPN
gujaf-271	9	15	state	state	PROPN
gujaf-271	9	16	.	.	PUNCT
gujaf-271	10	1	prof	prof	PROPN
gujaf-271	10	2	ugochukwu	ugochukwu	PROPN
gujaf-271	10	3	c.	c.	PROPN
gujaf-271	10	4	nzewi	nzewi	VERB
gujaf-271	10	5	department	department	PROPN
gujaf-271	10	6	of	of	ADP
gujaf-271	10	7	accounting	accounting	PROPN
gujaf-271	10	8	,	,	PUNCT
gujaf-271	10	9	paul	paul	PROPN
gujaf-271	10	10	university	university	PROPN
gujaf-271	10	11	awka	awka	NOUN
gujaf-271	10	12	,	,	PUNCT
gujaf-271	10	13	anambra	anambra	PROPN
gujaf-271	10	14	state	state	PROPN
gujaf-271	10	15	.	.	PUNCT
gujaf-271	11	1	prof	prof	PROPN
gujaf-271	11	2	kabir	kabir	PROPN
gujaf-271	11	3	tahir	tahir	PROPN
gujaf-271	11	4	hamid	hamid	PROPN
gujaf-271	11	5	department	department	PROPN
gujaf-271	11	6	of	of	ADP
gujaf-271	11	7	accounting	accounting	PROPN
gujaf-271	11	8	,	,	PUNCT
gujaf-271	11	9	bayero	bayero	PROPN
gujaf-271	11	10	university	university	PROPN
gujaf-271	11	11	,	,	PUNCT
gujaf-271	11	12	kano	kano	PROPN
gujaf-271	11	13	,	,	PUNCT
gujaf-271	11	14	kano	kano	PROPN
gujaf-271	11	15	state	state	PROPN
gujaf-271	11	16	.	.	PUNCT
gujaf-271	12	1	prof	prof	PROPN
gujaf-271	12	2	.	.	PUNCT
gujaf-271	13	1	ekoja	ekoja	PROPN
gujaf-271	13	2	b.	b.	PROPN
gujaf-271	13	3	ekoja	ekoja	PROPN
gujaf-271	13	4	department	department	PROPN
gujaf-271	13	5	of	of	ADP
gujaf-271	13	6	accounting	accounting	PROPN
gujaf-271	13	7	,	,	PUNCT
gujaf-271	13	8	university	university	PROPN
gujaf-271	13	9	of	of	ADP
gujaf-271	13	10	jos	jos	PROPN
gujaf-271	13	11	.	.	PROPN
gujaf-271	13	12	prof	prof	PROPN
gujaf-271	13	13	.	.	PUNCT
gujaf-271	14	1	clifford	clifford	PROPN
gujaf-271	14	2	ofurum	ofurum	PROPN
gujaf-271	14	3	department	department	PROPN
gujaf-271	14	4	of	of	ADP
gujaf-271	14	5	accounting	accounting	PROPN
gujaf-271	14	6	,	,	PUNCT
gujaf-271	14	7	university	university	NOUN
gujaf-271	14	8	of	of	ADP
gujaf-271	14	9	portharcourt	portharcourt	PROPN
gujaf-271	14	10	,	,	PUNCT
gujaf-271	14	11	rivers	river	NOUN
gujaf-271	14	12	state	state	PROPN
gujaf-271	14	13	.	.	PUNCT
gujaf-271	15	1	prof	prof	PROPN
gujaf-271	15	2	.	.	PUNCT
gujaf-271	16	1	ahmad	ahmad	PROPN
gujaf-271	16	2	bello	bello	PROPN
gujaf-271	16	3	dogarawa	dogarawa	PROPN
gujaf-271	16	4	department	department	PROPN
gujaf-271	16	5	of	of	ADP
gujaf-271	16	6	accounting	accounting	NOUN
gujaf-271	16	7	,	,	PUNCT
gujaf-271	16	8	ahmadu	ahmadu	PROPN
gujaf-271	16	9	bello	bello	PROPN
gujaf-271	16	10	university	university	PROPN
gujaf-271	16	11	zaria	zaria	PROPN
gujaf-271	16	12	.	.	PUNCT
gujaf-271	17	1	prof	prof	PROPN
gujaf-271	17	2	.	.	PUNCT
gujaf-271	18	1	yusuf	yusuf	PROPN
gujaf-271	18	2	.	.	PUNCT
gujaf-271	19	1	b.	b.	PROPN
gujaf-271	19	2	rahman	rahman	PROPN
gujaf-271	19	3	department	department	PROPN
gujaf-271	19	4	of	of	ADP
gujaf-271	19	5	accounting	accounting	PROPN
gujaf-271	19	6	,	,	PUNCT
gujaf-271	19	7	lagos	lagos	NOUN
gujaf-271	19	8	state	state	PROPN
gujaf-271	19	9	university	university	PROPN
gujaf-271	19	10	,	,	PUNCT
gujaf-271	19	11	lagos	lagos	NOUN
gujaf-271	19	12	state	state	NOUN
gujaf-271	19	13	.	.	PUNCT
gujaf-271	20	1	gusau	gusau	PROPN
gujaf-271	20	2	journal	journal	PROPN
gujaf-271	20	3	of	of	ADP
gujaf-271	20	4	accounting	accounting	NOUN
gujaf-271	20	5	and	and	CCONJ
gujaf-271	20	6	finance	finance	NOUN
gujaf-271	20	7	,	,	PUNCT
gujaf-271	20	8	vol	vol	NOUN
gujaf-271	20	9	.	.	PROPN
gujaf-271	20	10	5	5	NUM
gujaf-271	20	11	,	,	PUNCT
gujaf-271	20	12	issue	issue	NOUN
gujaf-271	20	13	1	1	NUM
gujaf-271	20	14	,	,	PUNCT
gujaf-271	20	15	april	april	PROPN
gujaf-271	20	16	,	,	PUNCT
gujaf-271	20	17	2024	2024	NUM
gujaf-271	20	18	iv	iv	NUM
gujaf-271	20	19	prof	prof	NOUN
gujaf-271	20	20	.	.	PUNCT
gujaf-271	21	1	suleiman	suleiman	PROPN
gujaf-271	21	2	a.	a.	PROPN
gujaf-271	21	3	s.	s.	PROPN
gujaf-271	21	4	aruwa	aruwa	PROPN
gujaf-271	21	5	department	department	PROPN
gujaf-271	21	6	of	of	ADP
gujaf-271	21	7	accounting	accounting	PROPN
gujaf-271	21	8	,	,	PUNCT
gujaf-271	21	9	nasarawa	nasarawa	PROPN
gujaf-271	21	10	state	state	PROPN
gujaf-271	21	11	university	university	PROPN
gujaf-271	21	12	,	,	PUNCT
gujaf-271	21	13	keffi	keffi	PROPN
gujaf-271	21	14	,	,	PUNCT
gujaf-271	21	15	nasarawa	nasarawa	PROPN
gujaf-271	21	16	state	state	PROPN
gujaf-271	21	17	.	.	PUNCT
gujaf-271	22	1	prof	prof	PROPN
gujaf-271	22	2	.	.	PUNCT
gujaf-271	23	1	muhammad	muhammad	PROPN
gujaf-271	23	2	junaidu	junaidu	PROPN
gujaf-271	23	3	kurawa	kurawa	PROPN
gujaf-271	23	4	department	department	PROPN
gujaf-271	23	5	of	of	ADP
gujaf-271	23	6	accounting	accounting	PROPN
gujaf-271	23	7	,	,	PUNCT
gujaf-271	23	8	bayero	bayero	PROPN
gujaf-271	23	9	university	university	PROPN
gujaf-271	23	10	kano	kano	PROPN
gujaf-271	23	11	,	,	PUNCT
gujaf-271	23	12	kano	kano	PROPN
gujaf-271	23	13	state	state	PROPN
gujaf-271	23	14	.	.	PUNCT
gujaf-271	24	1	prof	prof	PROPN
gujaf-271	24	2	.	.	PUNCT
gujaf-271	25	1	muhammad	muhammad	PROPN
gujaf-271	25	2	habibu	habibu	ADJ
gujaf-271	25	3	sabari	sabari	PROPN
gujaf-271	25	4	department	department	PROPN
gujaf-271	25	5	of	of	ADP
gujaf-271	25	6	accounting	accounting	NOUN
gujaf-271	25	7	,	,	PUNCT
gujaf-271	25	8	ahmadu	ahmadu	PROPN
gujaf-271	25	9	bello	bello	PROPN
gujaf-271	25	10	university	university	PROPN
gujaf-271	25	11	,	,	PUNCT
gujaf-271	25	12	zaria	zaria	PROPN
gujaf-271	25	13	.	.	PUNCT
gujaf-271	25	14	prof	prof	PROPN
gujaf-271	25	15	.	.	PUNCT
gujaf-271	26	1	okpanachi	okpanachi	PROPN
gujaf-271	26	2	joshua	joshua	PROPN
gujaf-271	26	3	department	department	PROPN
gujaf-271	26	4	of	of	ADP
gujaf-271	26	5	accounting	accounting	NOUN
gujaf-271	26	6	and	and	CCONJ
gujaf-271	26	7	management	management	NOUN
gujaf-271	26	8	,	,	PUNCT
gujaf-271	26	9	nigerian	nigerian	ADJ
gujaf-271	26	10	defence	defence	PROPN
gujaf-271	26	11	academy	academy	PROPN
gujaf-271	26	12	,	,	PUNCT
gujaf-271	26	13	kaduna	kaduna	PROPN
gujaf-271	26	14	.	.	PROPN
gujaf-271	26	15	prof	prof	PROPN
gujaf-271	26	16	.	.	PUNCT
gujaf-271	27	1	hassan	hassan	PROPN
gujaf-271	27	2	ibrahim	ibrahim	PROPN
gujaf-271	27	3	department	department	PROPN
gujaf-271	27	4	of	of	ADP
gujaf-271	27	5	accounting	accounting	PROPN
gujaf-271	27	6	,	,	PUNCT
gujaf-271	27	7	ibb	ibb	NOUN
gujaf-271	27	8	university	university	NOUN
gujaf-271	27	9	,	,	PUNCT
gujaf-271	27	10	lapai	lapai	NOUN
gujaf-271	27	11	,	,	PUNCT
gujaf-271	27	12	niger	niger	NOUN
gujaf-271	27	13	state	state	NOUN
gujaf-271	27	14	.	.	PUNCT
gujaf-271	28	1	prof	prof	PROPN
gujaf-271	28	2	.	.	PUNCT
gujaf-271	29	1	ifeoma	ifeoma	PROPN
gujaf-271	29	2	mary	mary	PROPN
gujaf-271	29	3	okwo	okwo	PROPN
gujaf-271	29	4	department	department	PROPN
gujaf-271	29	5	of	of	ADP
gujaf-271	29	6	accounting	accounting	PROPN
gujaf-271	29	7	,	,	PUNCT
gujaf-271	29	8	enugu	enugu	PROPN
gujaf-271	29	9	state	state	PROPN
gujaf-271	29	10	university	university	PROPN
gujaf-271	29	11	of	of	ADP
gujaf-271	29	12	science	science	NOUN
gujaf-271	29	13	and	and	CCONJ
gujaf-271	29	14	technology	technology	NOUN
gujaf-271	29	15	,	,	PUNCT
gujaf-271	29	16	enugu	enugu	PROPN
gujaf-271	29	17	state	state	PROPN
gujaf-271	29	18	.	.	PUNCT
gujaf-271	30	1	prof	prof	PROPN
gujaf-271	30	2	.	.	PROPN
gujaf-271	31	1	aminu	aminu	PROPN
gujaf-271	31	2	isah	isah	PROPN
gujaf-271	31	3	department	department	PROPN
gujaf-271	31	4	of	of	ADP
gujaf-271	31	5	accounting	accounting	PROPN
gujaf-271	31	6	,	,	PUNCT
gujaf-271	31	7	bayero	bayero	PROPN
gujaf-271	31	8	university	university	PROPN
gujaf-271	31	9	,	,	PUNCT
gujaf-271	31	10	kano	kano	PROPN
gujaf-271	31	11	,	,	PUNCT
gujaf-271	31	12	kano	kano	PROPN
gujaf-271	31	13	state	state	PROPN
gujaf-271	31	14	.	.	PUNCT
gujaf-271	32	1	prof	prof	PROPN
gujaf-271	32	2	.	.	PUNCT
gujaf-271	33	1	ahmadu	ahmadu	PROPN
gujaf-271	33	2	bello	bello	PROPN
gujaf-271	33	3	department	department	PROPN
gujaf-271	33	4	of	of	ADP
gujaf-271	33	5	accounting	accounting	NOUN
gujaf-271	33	6	,	,	PUNCT
gujaf-271	33	7	ahmadu	ahmadu	PROPN
gujaf-271	33	8	bello	bello	PROPN
gujaf-271	33	9	university	university	PROPN
gujaf-271	33	10	,	,	PUNCT
gujaf-271	33	11	zaria	zaria	PROPN
gujaf-271	33	12	.	.	PUNCT
gujaf-271	34	1	prof	prof	PROPN
gujaf-271	34	2	.	.	PUNCT
gujaf-271	35	1	musa	musa	PROPN
gujaf-271	35	2	yelwa	yelwa	PROPN
gujaf-271	35	3	abubakar	abubakar	PROPN
gujaf-271	35	4	department	department	PROPN
gujaf-271	35	5	of	of	ADP
gujaf-271	35	6	accounting	accounting	PROPN
gujaf-271	35	7	,	,	PUNCT
gujaf-271	35	8	usmanu	usmanu	PROPN
gujaf-271	35	9	danfodiyo	danfodiyo	PROPN
gujaf-271	35	10	university	university	PROPN
gujaf-271	35	11	,	,	PUNCT
gujaf-271	35	12	sokoto	sokoto	PROPN
gujaf-271	35	13	state	state	PROPN
gujaf-271	35	14	.	.	PUNCT
gujaf-271	36	1	prof	prof	PROPN
gujaf-271	36	2	.	.	PUNCT
gujaf-271	37	1	salisu	salisu	PROPN
gujaf-271	37	2	abubakar	abubakar	PROPN
gujaf-271	37	3	department	department	PROPN
gujaf-271	37	4	of	of	ADP
gujaf-271	37	5	accounting	accounting	NOUN
gujaf-271	37	6	,	,	PUNCT
gujaf-271	37	7	ahmadu	ahmadu	PROPN
gujaf-271	37	8	bello	bello	PROPN
gujaf-271	37	9	university	university	PROPN
gujaf-271	37	10	zaria	zaria	PROPN
gujaf-271	37	11	,	,	PUNCT
gujaf-271	37	12	kaduna	kaduna	PROPN
gujaf-271	37	13	state	state	PROPN
gujaf-271	37	14	.	.	PUNCT
gujaf-271	38	1	prof	prof	PROPN
gujaf-271	38	2	.	.	PUNCT
gujaf-271	39	1	sunusi	sunusi	PROPN
gujaf-271	39	2	sa'ad	sa'ad	PROPN
gujaf-271	39	3	ahmad	ahmad	PROPN
gujaf-271	39	4	department	department	PROPN
gujaf-271	39	5	of	of	ADP
gujaf-271	39	6	accounting	accounting	PROPN
gujaf-271	39	7	,	,	PUNCT
gujaf-271	39	8	federal	federal	ADJ
gujaf-271	39	9	university	university	NOUN
gujaf-271	39	10	dutse	dutse	NOUN
gujaf-271	39	11	,	,	PUNCT
gujaf-271	39	12	jigawa	jigawa	PROPN
gujaf-271	39	13	state	state	PROPN
gujaf-271	39	14	.	.	PUNCT
gujaf-271	40	1	prof	prof	PROPN
gujaf-271	40	2	.	.	PUNCT
gujaf-271	41	1	isaq	isaq	PROPN
gujaf-271	41	2	alhaji	alhaji	PROPN
gujaf-271	41	3	samaila	samaila	PROPN
gujaf-271	41	4	department	department	PROPN
gujaf-271	41	5	of	of	ADP
gujaf-271	41	6	accounting	accounting	PROPN
gujaf-271	41	7	,	,	PUNCT
gujaf-271	41	8	bayero	bayero	PROPN
gujaf-271	41	9	university	university	NOUN
gujaf-271	41	10	,	,	PUNCT
gujaf-271	41	11	kano	kano	PROPN
gujaf-271	41	12	state	state	PROPN
gujaf-271	41	13	.	.	PUNCT
gujaf-271	42	1	gusau	gusau	PROPN
gujaf-271	42	2	journal	journal	PROPN
gujaf-271	42	3	of	of	ADP
gujaf-271	42	4	accounting	accounting	NOUN
gujaf-271	42	5	and	and	CCONJ
gujaf-271	42	6	finance	finance	NOUN
gujaf-271	42	7	,	,	PUNCT
gujaf-271	42	8	vol	vol	NOUN
gujaf-271	42	9	.	.	PROPN
gujaf-271	42	10	5	5	NUM
gujaf-271	42	11	,	,	PUNCT
gujaf-271	42	12	issue	issue	NOUN
gujaf-271	42	13	1	1	NUM
gujaf-271	42	14	,	,	PUNCT
gujaf-271	42	15	april	april	PROPN
gujaf-271	42	16	,	,	PUNCT
gujaf-271	42	17	2024	2024	NUM
gujaf-271	42	18	v	v	ADP
gujaf-271	42	19	dr	dr	PROPN
gujaf-271	42	20	.	.	PROPN
gujaf-271	42	21	fatima	fatima	PROPN
gujaf-271	42	22	alfa	alfa	PROPN
gujaf-271	42	23	department	department	PROPN
gujaf-271	42	24	of	of	ADP
gujaf-271	42	25	accounting	accounting	PROPN
gujaf-271	42	26	,	,	PUNCT
gujaf-271	42	27	university	university	NOUN
gujaf-271	42	28	of	of	ADP
gujaf-271	42	29	maiduguri	maiduguri	PROPN
gujaf-271	42	30	,	,	PUNCT
gujaf-271	42	31	borno	borno	PROPN
gujaf-271	42	32	state	state	PROPN
gujaf-271	42	33	.	.	PUNCT
gujaf-271	43	1	dr	dr	PROPN
gujaf-271	43	2	.	.	PROPN
gujaf-271	43	3	nasiru	nasiru	PROPN
gujaf-271	43	4	a.	a.	PROPN
gujaf-271	43	5	ka’oje	ka’oje	PROPN
gujaf-271	43	6	department	department	PROPN
gujaf-271	43	7	of	of	ADP
gujaf-271	43	8	accounting	accounting	PROPN
gujaf-271	43	9	,	,	PUNCT
gujaf-271	43	10	usmanu	usmanu	PROPN
gujaf-271	43	11	danfodiyo	danfodiyo	PROPN
gujaf-271	43	12	university	university	PROPN
gujaf-271	43	13	sokoto	sokoto	PROPN
gujaf-271	43	14	state	state	PROPN
gujaf-271	43	15	.	.	PUNCT
gujaf-271	44	1	dr	dr	PROPN
gujaf-271	44	2	.	.	PROPN
gujaf-271	44	3	aminu	aminu	PROPN
gujaf-271	44	4	abdullahi	abdullahi	PROPN
gujaf-271	44	5	department	department	PROPN
gujaf-271	44	6	of	of	ADP
gujaf-271	44	7	accounting	accounting	PROPN
gujaf-271	44	8	,	,	PUNCT
gujaf-271	44	9	usmanu	usmanu	PROPN
gujaf-271	44	10	danfodiyo	danfodiyo	PROPN
gujaf-271	44	11	university	university	PROPN
gujaf-271	44	12	sokoto	sokoto	PROPN
gujaf-271	44	13	,	,	PUNCT
gujaf-271	44	14	state	state	PROPN
gujaf-271	44	15	.	.	PUNCT
gujaf-271	45	1	dr	dr	PROPN
gujaf-271	45	2	.	.	PROPN
gujaf-271	45	3	onipeadebenege	onipeadebenege	PROPN
gujaf-271	45	4	yahaya	yahaya	PROPN
gujaf-271	45	5	department	department	PROPN
gujaf-271	45	6	of	of	ADP
gujaf-271	45	7	accounting	accounting	PROPN
gujaf-271	45	8	,	,	PUNCT
gujaf-271	45	9	nigerian	nigerian	ADJ
gujaf-271	45	10	defence	defence	PROPN
gujaf-271	45	11	academy	academy	PROPN
gujaf-271	45	12	,	,	PUNCT
gujaf-271	45	13	kaduna	kaduna	PROPN
gujaf-271	45	14	state	state	PROPN
gujaf-271	45	15	.	.	PUNCT
gujaf-271	46	1	dr	dr	PROPN
gujaf-271	46	2	.	.	PROPN
gujaf-271	46	3	saidu	saidu	PROPN
gujaf-271	46	4	adamu	adamu	PROPN
gujaf-271	46	5	department	department	PROPN
gujaf-271	46	6	of	of	ADP
gujaf-271	46	7	accounting	accounting	PROPN
gujaf-271	46	8	,	,	PUNCT
gujaf-271	46	9	federal	federal	ADJ
gujaf-271	46	10	university	university	PROPN
gujaf-271	46	11	of	of	ADP
gujaf-271	46	12	kashere	kashere	PROPN
gujaf-271	46	13	,	,	PUNCT
gujaf-271	46	14	gombe	gombe	ADJ
gujaf-271	46	15	state	state	NOUN
gujaf-271	46	16	.	.	PUNCT
gujaf-271	47	1	dr	dr	PROPN
gujaf-271	47	2	.	.	PROPN
gujaf-271	47	3	nasiru	nasiru	PROPN
gujaf-271	47	4	yunusa	yunusa	PROPN
gujaf-271	47	5	department	department	PROPN
gujaf-271	47	6	of	of	ADP
gujaf-271	47	7	accounting	accounting	NOUN
gujaf-271	47	8	,	,	PUNCT
gujaf-271	47	9	ahmadu	ahmadu	PROPN
gujaf-271	47	10	bello	bello	PROPN
gujaf-271	47	11	university	university	PROPN
gujaf-271	47	12	zaria	zaria	PROPN
gujaf-271	47	13	.	.	PUNCT
gujaf-271	48	1	dr	dr	PROPN
gujaf-271	48	2	.	.	PROPN
gujaf-271	48	3	aisha	aisha	PROPN
gujaf-271	48	4	nuhu	nuhu	PROPN
gujaf-271	48	5	muhammad	muhammad	PROPN
gujaf-271	48	6	department	department	PROPN
gujaf-271	48	7	of	of	ADP
gujaf-271	48	8	accounting	accounting	PROPN
gujaf-271	48	9	,	,	PUNCT
gujaf-271	48	10	ahmadu	ahmadu	PROPN
gujaf-271	48	11	bello	bello	PROPN
gujaf-271	48	12	university	university	PROPN
gujaf-271	48	13	zaria	zaria	PROPN
gujaf-271	48	14	.	.	PUNCT
gujaf-271	49	1	dr	dr	PROPN
gujaf-271	49	2	.	.	PROPN
gujaf-271	49	3	lawal	lawal	PROPN
gujaf-271	49	4	muhammad	muhammad	PROPN
gujaf-271	49	5	department	department	PROPN
gujaf-271	49	6	of	of	ADP
gujaf-271	49	7	accounting	accounting	PROPN
gujaf-271	49	8	,	,	PUNCT
gujaf-271	49	9	ahmadu	ahmadu	PROPN
gujaf-271	49	10	bello	bello	PROPN
gujaf-271	49	11	university	university	PROPN
gujaf-271	49	12	zaria	zaria	PROPN
gujaf-271	49	13	.	.	PUNCT
gujaf-271	50	1	dr	dr	PROPN
gujaf-271	50	2	.	.	PROPN
gujaf-271	50	3	farouk	farouk	PROPN
gujaf-271	50	4	adeza	adeza	PROPN
gujaf-271	50	5	school	school	NOUN
gujaf-271	50	6	of	of	ADP
gujaf-271	50	7	business	business	NOUN
gujaf-271	50	8	and	and	CCONJ
gujaf-271	50	9	entrepreneurship	entrepreneurship	NOUN
gujaf-271	50	10	,	,	PUNCT
gujaf-271	50	11	american	american	PROPN
gujaf-271	50	12	university	university	PROPN
gujaf-271	50	13	of	of	ADP
gujaf-271	50	14	nigeria	nigeria	PROPN
gujaf-271	50	15	,	,	PUNCT
gujaf-271	50	16	yola	yola	PROPN
gujaf-271	50	17	.	.	PUNCT
gujaf-271	51	1	dr	dr	PROPN
gujaf-271	51	2	.	.	PROPN
gujaf-271	51	3	bashir	bashir	PROPN
gujaf-271	51	4	umar	umar	PROPN
gujaf-271	51	5	farouk	farouk	PROPN
gujaf-271	51	6	department	department	PROPN
gujaf-271	51	7	of	of	ADP
gujaf-271	51	8	economics	economic	NOUN
gujaf-271	51	9	,	,	PUNCT
gujaf-271	51	10	federal	federal	ADJ
gujaf-271	51	11	university	university	NOUN
gujaf-271	51	12	gusau	gusau	PROPN
gujaf-271	51	13	,	,	PUNCT
gujaf-271	51	14	zamfara	zamfara	PROPN
gujaf-271	51	15	state	state	PROPN
gujaf-271	51	16	.	.	PUNCT
gujaf-271	52	1	dr	dr	PROPN
gujaf-271	52	2	emmanuel	emmanuel	PROPN
gujaf-271	52	3	omokhuale	omokhuale	PROPN
gujaf-271	52	4	department	department	PROPN
gujaf-271	52	5	of	of	ADP
gujaf-271	52	6	mathematics	mathematics	PROPN
gujaf-271	52	7	,	,	PUNCT
gujaf-271	52	8	federal	federal	ADJ
gujaf-271	52	9	university	university	NOUN
gujaf-271	52	10	gusau	gusau	NOUN
gujaf-271	52	11	,	,	PUNCT
gujaf-271	52	12	zamfara	zamfara	PROPN
gujaf-271	52	13	.	.	PUNCT
gujaf-271	53	1	state	state	PROPN
gujaf-271	53	2	gusau	gusau	PROPN
gujaf-271	53	3	journal	journal	PROPN
gujaf-271	53	4	of	of	ADP
gujaf-271	53	5	accounting	accounting	NOUN
gujaf-271	53	6	and	and	CCONJ
gujaf-271	53	7	finance	finance	NOUN
gujaf-271	53	8	,	,	PUNCT
gujaf-271	53	9	vol	vol	NOUN
gujaf-271	53	10	.	.	PROPN
gujaf-271	53	11	5	5	NUM
gujaf-271	53	12	,	,	PUNCT
gujaf-271	53	13	issue	issue	NOUN
gujaf-271	53	14	1	1	NUM
gujaf-271	53	15	,	,	PUNCT
gujaf-271	53	16	april	april	PROPN
gujaf-271	53	17	,	,	PUNCT
gujaf-271	53	18	2024	2024	NUM
gujaf-271	53	19	vi	vi	PROPN
gujaf-271	53	20	advisory	advisory	NOUN
gujaf-271	53	21	board	board	NOUN
gujaf-271	53	22	members	member	NOUN
gujaf-271	53	23	prof	prof	PROPN
gujaf-271	53	24	.	.	PUNCT
gujaf-271	54	1	kabiru	kabiru	PROPN
gujaf-271	54	2	isah	isah	PROPN
gujaf-271	54	3	dandago	dandago	PROPN
gujaf-271	54	4	,	,	PUNCT
gujaf-271	54	5	bayero	bayero	PROPN
gujaf-271	54	6	university	university	PROPN
gujaf-271	54	7	kano	kano	PROPN
gujaf-271	54	8	,	,	PUNCT
gujaf-271	54	9	kano	kano	PROPN
gujaf-271	54	10	state	state	PROPN
gujaf-271	54	11	.	.	PUNCT
gujaf-271	55	1	prof	prof	PROPN
gujaf-271	55	2	a	a	DET
gujaf-271	55	3	m	m	NOUN
gujaf-271	55	4	bashir	bashir	NOUN
gujaf-271	55	5	,	,	PUNCT
gujaf-271	55	6	usmanu	usmanu	PROPN
gujaf-271	55	7	danfodiyo	danfodiyo	PROPN
gujaf-271	55	8	university	university	PROPN
gujaf-271	55	9	sokoto	sokoto	PROPN
gujaf-271	55	10	,	,	PUNCT
gujaf-271	55	11	sokoto	sokoto	PROPN
gujaf-271	55	12	state	state	PROPN
gujaf-271	55	13	.	.	PUNCT
gujaf-271	56	1	prof	prof	PROPN
gujaf-271	56	2	.	.	PUNCT
gujaf-271	57	1	muhammad	muhammad	PROPN
gujaf-271	57	2	tanko	tanko	PROPN
gujaf-271	57	3	,	,	PUNCT
gujaf-271	57	4	kaduna	kaduna	PROPN
gujaf-271	57	5	state	state	PROPN
gujaf-271	57	6	university	university	PROPN
gujaf-271	57	7	,	,	PUNCT
gujaf-271	57	8	kaduna	kaduna	PROPN
gujaf-271	57	9	.	.	PROPN
gujaf-271	57	10	prof	prof	PROPN
gujaf-271	57	11	.	.	PUNCT
gujaf-271	57	12	bayero	bayero	PROPN
gujaf-271	58	1	a	a	DET
gujaf-271	58	2	m	m	NOUN
gujaf-271	58	3	sabir	sabir	NOUN
gujaf-271	58	4	,	,	PUNCT
gujaf-271	58	5	usmanu	usmanu	PROPN
gujaf-271	58	6	danfodiyo	danfodiyo	PROPN
gujaf-271	58	7	university	university	PROPN
gujaf-271	58	8	sokoto	sokoto	PROPN
gujaf-271	58	9	,	,	PUNCT
gujaf-271	58	10	sokoto	sokoto	PROPN
gujaf-271	58	11	state	state	PROPN
gujaf-271	58	12	.	.	PUNCT
gujaf-271	59	1	prof	prof	PROPN
gujaf-271	59	2	.	.	PUNCT
gujaf-271	60	1	aliyu	aliyu	PROPN
gujaf-271	60	2	sulaiman	sulaiman	PROPN
gujaf-271	60	3	kantudu	kantudu	PROPN
gujaf-271	60	4	,	,	PUNCT
gujaf-271	60	5	bayero	bayero	PROPN
gujaf-271	60	6	university	university	PROPN
gujaf-271	60	7	kano	kano	PROPN
gujaf-271	60	8	,	,	PUNCT
gujaf-271	60	9	kano	kano	PROPN
gujaf-271	60	10	state	state	PROPN
gujaf-271	60	11	.	.	PUNCT
gujaf-271	61	1	editorial	editorial	PROPN
gujaf-271	61	2	secretary	secretary	PROPN
gujaf-271	61	3	yazid	yazid	PROPN
gujaf-271	61	4	kabir	kabir	PROPN
gujaf-271	61	5	ibrahim	ibrahim	PROPN
gujaf-271	61	6	department	department	PROPN
gujaf-271	61	7	of	of	ADP
gujaf-271	61	8	accounting	accounting	NOUN
gujaf-271	61	9	and	and	CCONJ
gujaf-271	61	10	finance	finance	NOUN
gujaf-271	61	11	,	,	PUNCT
gujaf-271	61	12	federal	federal	ADJ
gujaf-271	61	13	university	university	NOUN
gujaf-271	61	14	gusau	gusau	PROPN
gujaf-271	61	15	,	,	PUNCT
gujaf-271	61	16	zamfara	zamfara	PROPN
gujaf-271	61	17	state	state	PROPN
gujaf-271	61	18	.	.	PUNCT
gujaf-271	62	1	gusau	gusau	PROPN
gujaf-271	62	2	journal	journal	PROPN
gujaf-271	62	3	of	of	ADP
gujaf-271	62	4	accounting	accounting	NOUN
gujaf-271	62	5	and	and	CCONJ
gujaf-271	62	6	finance	finance	NOUN
gujaf-271	62	7	,	,	PUNCT
gujaf-271	62	8	vol	vol	NOUN
gujaf-271	62	9	.	.	PROPN
gujaf-271	62	10	5	5	NUM
gujaf-271	62	11	,	,	PUNCT
gujaf-271	62	12	issue	issue	NOUN
gujaf-271	62	13	1	1	NUM
gujaf-271	62	14	,	,	PUNCT
gujaf-271	62	15	april	april	PROPN
gujaf-271	62	16	,	,	PUNCT
gujaf-271	62	17	2024	2024	NUM
gujaf-271	62	18	vii	vii	NOUN
gujaf-271	62	19	call	call	NOUN
gujaf-271	62	20	for	for	ADP
gujaf-271	62	21	papers	paper	NOUN
gujaf-271	62	22	the	the	DET
gujaf-271	62	23	editorial	editorial	ADJ
gujaf-271	62	24	board	board	NOUN
gujaf-271	62	25	of	of	ADP
gujaf-271	62	26	gusau	gusau	PROPN
gujaf-271	62	27	journal	journal	PROPN
gujaf-271	62	28	of	of	ADP
gujaf-271	62	29	accounting	accounting	NOUN
gujaf-271	62	30	and	and	CCONJ
gujaf-271	62	31	finance	finance	NOUN
gujaf-271	62	32	(	(	PUNCT
gujaf-271	62	33	gujaf	gujaf	NOUN
gujaf-271	62	34	)	)	PUNCT
gujaf-271	62	35	is	be	AUX
gujaf-271	62	36	hereby	hereby	ADV
gujaf-271	62	37	inviting	invite	VERB
gujaf-271	62	38	authors	author	NOUN
gujaf-271	62	39	to	to	PART
gujaf-271	62	40	submit	submit	VERB
gujaf-271	62	41	their	their	PRON
gujaf-271	62	42	unpublished	unpublished	ADJ
gujaf-271	62	43	manuscript	manuscript	NOUN
gujaf-271	62	44	for	for	ADP
gujaf-271	62	45	publication	publication	NOUN
gujaf-271	62	46	.	.	PUNCT
gujaf-271	63	1	the	the	DET
gujaf-271	63	2	journal	journal	NOUN
gujaf-271	63	3	is	be	AUX
gujaf-271	63	4	published	publish	VERB
gujaf-271	63	5	in	in	ADP
gujaf-271	63	6	two	two	NUM
gujaf-271	63	7	issues	issue	NOUN
gujaf-271	63	8	of	of	ADP
gujaf-271	63	9	april	april	PROPN
gujaf-271	63	10	and	and	CCONJ
gujaf-271	63	11	october	october	PROPN
gujaf-271	63	12	annually	annually	ADV
gujaf-271	63	13	.	.	PUNCT
gujaf-271	64	1	gujaf	gujaf	NOUN
gujaf-271	64	2	is	be	AUX
gujaf-271	64	3	a	a	DET
gujaf-271	64	4	double	double	ADJ
gujaf-271	64	5	-	-	PUNCT
gujaf-271	64	6	blind	blind	ADJ
gujaf-271	64	7	peer	peer	NOUN
gujaf-271	64	8	reviewed	review	VERB
gujaf-271	64	9	journal	journal	NOUN
gujaf-271	64	10	published	publish	VERB
gujaf-271	64	11	by	by	ADP
gujaf-271	64	12	the	the	DET
gujaf-271	64	13	department	department	NOUN
gujaf-271	64	14	of	of	ADP
gujaf-271	64	15	accounting	accounting	NOUN
gujaf-271	64	16	and	and	CCONJ
gujaf-271	64	17	finance	finance	NOUN
gujaf-271	64	18	,	,	PUNCT
gujaf-271	64	19	faculty	faculty	NOUN
gujaf-271	64	20	of	of	ADP
gujaf-271	64	21	management	management	NOUN
gujaf-271	64	22	and	and	CCONJ
gujaf-271	64	23	social	social	ADJ
gujaf-271	64	24	sciences	science	NOUN
gujaf-271	64	25	,	,	PUNCT
gujaf-271	64	26	federal	federal	ADJ
gujaf-271	64	27	university	university	NOUN
gujaf-271	64	28	gusau	gusau	NOUN
gujaf-271	64	29	,	,	PUNCT
gujaf-271	64	30	zamfara	zamfara	PROPN
gujaf-271	64	31	state	state	PROPN
gujaf-271	64	32	nigeria	nigeria	PROPN
gujaf-271	64	33	the	the	DET
gujaf-271	64	34	journal	journal	PROPN
gujaf-271	64	35	accepts	accept	VERB
gujaf-271	64	36	papers	paper	NOUN
gujaf-271	64	37	in	in	ADP
gujaf-271	64	38	all	all	DET
gujaf-271	64	39	areas	area	NOUN
gujaf-271	64	40	of	of	ADP
gujaf-271	64	41	accounting	accounting	NOUN
gujaf-271	64	42	and	and	CCONJ
gujaf-271	64	43	finance	finance	NOUN
gujaf-271	64	44	for	for	ADP
gujaf-271	64	45	publication	publication	NOUN
gujaf-271	64	46	which	which	PRON
gujaf-271	64	47	include	include	VERB
gujaf-271	64	48	:	:	PUNCT
gujaf-271	64	49	accounting	accounting	NOUN
gujaf-271	64	50	standards	standard	NOUN
gujaf-271	64	51	,	,	PUNCT
gujaf-271	64	52	accounting	account	VERB
gujaf-271	64	53	information	information	NOUN
gujaf-271	64	54	system	system	NOUN
gujaf-271	64	55	,	,	PUNCT
gujaf-271	64	56	financial	financial	ADJ
gujaf-271	64	57	reporting	reporting	NOUN
gujaf-271	64	58	,	,	PUNCT
gujaf-271	64	59	earnings	earning	NOUN
gujaf-271	64	60	management	management	NOUN
gujaf-271	64	61	,	,	PUNCT
gujaf-271	64	62	,	,	PUNCT
gujaf-271	64	63	auditing	auditing	NOUN
gujaf-271	64	64	and	and	CCONJ
gujaf-271	64	65	investigation	investigation	NOUN
gujaf-271	64	66	,	,	PUNCT
gujaf-271	64	67	auditing	auditing	NOUN
gujaf-271	64	68	and	and	CCONJ
gujaf-271	64	69	standards	standard	NOUN
gujaf-271	64	70	,	,	PUNCT
gujaf-271	64	71	public	public	ADJ
gujaf-271	64	72	sector	sector	NOUN
gujaf-271	64	73	accounting	accounting	NOUN
gujaf-271	64	74	and	and	CCONJ
gujaf-271	64	75	auditing	auditing	NOUN
gujaf-271	64	76	,	,	PUNCT
gujaf-271	64	77	taxation	taxation	NOUN
gujaf-271	64	78	and	and	CCONJ
gujaf-271	64	79	revenue	revenue	NOUN
gujaf-271	64	80	administration	administration	NOUN
gujaf-271	64	81	,	,	PUNCT
gujaf-271	64	82	corporate	corporate	ADJ
gujaf-271	64	83	governance	governance	NOUN
gujaf-271	64	84	issues	issue	NOUN
gujaf-271	64	85	,	,	PUNCT
gujaf-271	64	86	corporate	corporate	ADJ
gujaf-271	64	87	social	social	ADJ
gujaf-271	64	88	responsibility	responsibility	NOUN
gujaf-271	64	89	,	,	PUNCT
gujaf-271	64	90	sustainability	sustainability	NOUN
gujaf-271	64	91	and	and	CCONJ
gujaf-271	64	92	environmental	environmental	ADJ
gujaf-271	64	93	reporting	reporting	NOUN
gujaf-271	64	94	issue	issue	NOUN
gujaf-271	64	95	,	,	PUNCT
gujaf-271	64	96	information	information	NOUN
gujaf-271	64	97	and	and	CCONJ
gujaf-271	64	98	communication	communication	NOUN
gujaf-271	64	99	technology	technology	NOUN
gujaf-271	64	100	issues	issue	NOUN
gujaf-271	64	101	,	,	PUNCT
gujaf-271	64	102	bankruptcy	bankruptcy	NOUN
gujaf-271	64	103	prediction	prediction	NOUN
gujaf-271	64	104	,	,	PUNCT
gujaf-271	64	105	corporate	corporate	ADJ
gujaf-271	64	106	finance	finance	NOUN
gujaf-271	64	107	,	,	PUNCT
gujaf-271	64	108	personal	personal	ADJ
gujaf-271	64	109	finance	finance	NOUN
gujaf-271	64	110	,	,	PUNCT
gujaf-271	64	111	merger	merger	NOUN
gujaf-271	64	112	and	and	CCONJ
gujaf-271	64	113	acquisitions	acquisition	NOUN
gujaf-271	64	114	,	,	PUNCT
gujaf-271	64	115	capital	capital	NOUN
gujaf-271	64	116	structure	structure	NOUN
gujaf-271	64	117	,	,	PUNCT
gujaf-271	64	118	working	work	VERB
gujaf-271	64	119	capital	capital	NOUN
gujaf-271	64	120	management	management	NOUN
gujaf-271	64	121	,	,	PUNCT
gujaf-271	64	122	enterprises	enterprise	NOUN
gujaf-271	64	123	risk	risk	NOUN
gujaf-271	64	124	management	management	NOUN
gujaf-271	64	125	,	,	PUNCT
gujaf-271	64	126	entrepreneurship	entrepreneurship	NOUN
gujaf-271	64	127	,	,	PUNCT
gujaf-271	64	128	international	international	ADJ
gujaf-271	64	129	business	business	NOUN
gujaf-271	64	130	accounting	accounting	NOUN
gujaf-271	64	131	and	and	CCONJ
gujaf-271	64	132	finance	finance	NOUN
gujaf-271	64	133	,	,	PUNCT
gujaf-271	64	134	banking	banking	NOUN
gujaf-271	64	135	crises	crisis	NOUN
gujaf-271	64	136	,	,	PUNCT
gujaf-271	64	137	bank	bank	NOUN
gujaf-271	64	138	’s	’s	PART
gujaf-271	64	139	profitability	profitability	NOUN
gujaf-271	64	140	,	,	PUNCT
gujaf-271	64	141	risk	risk	NOUN
gujaf-271	64	142	and	and	CCONJ
gujaf-271	64	143	insurance	insurance	NOUN
gujaf-271	64	144	issue	issue	NOUN
gujaf-271	64	145	,	,	PUNCT
gujaf-271	64	146	islamic	islamic	ADJ
gujaf-271	64	147	finance	finance	NOUN
gujaf-271	64	148	,	,	PUNCT
gujaf-271	64	149	conventional	conventional	ADJ
gujaf-271	64	150	and	and	CCONJ
gujaf-271	64	151	islamic	islamic	ADJ
gujaf-271	64	152	banks	bank	NOUN
gujaf-271	64	153	and	and	CCONJ
gujaf-271	64	154	so	so	ADV
gujaf-271	64	155	forth	forth	ADV
gujaf-271	64	156	.	.	PUNCT
gujaf-271	65	1	guidelines	guideline	NOUN
gujaf-271	65	2	for	for	ADP
gujaf-271	65	3	submission	submission	NOUN
gujaf-271	65	4	and	and	CCONJ
gujaf-271	65	5	manuscript	manuscript	NOUN
gujaf-271	65	6	format	format	VERB
gujaf-271	65	7	the	the	DET
gujaf-271	65	8	submission	submission	NOUN
gujaf-271	65	9	language	language	NOUN
gujaf-271	65	10	is	be	AUX
gujaf-271	65	11	english	english	PROPN
gujaf-271	65	12	and	and	CCONJ
gujaf-271	65	13	must	must	AUX
gujaf-271	65	14	be	be	AUX
gujaf-271	65	15	a	a	DET
gujaf-271	65	16	well	well	ADV
gujaf-271	65	17	-	-	PUNCT
gujaf-271	65	18	researched	research	VERB
gujaf-271	65	19	original	original	ADJ
gujaf-271	65	20	manuscript	manuscript	NOUN
gujaf-271	65	21	that	that	PRON
gujaf-271	65	22	has	have	AUX
gujaf-271	65	23	not	not	PART
gujaf-271	65	24	previously	previously	ADV
gujaf-271	65	25	been	be	AUX
gujaf-271	65	26	submitted	submit	VERB
gujaf-271	65	27	elsewhere	elsewhere	ADV
gujaf-271	65	28	for	for	ADP
gujaf-271	65	29	publication	publication	NOUN
gujaf-271	65	30	.	.	PUNCT
gujaf-271	66	1	the	the	DET
gujaf-271	66	2	paper	paper	NOUN
gujaf-271	66	3	should	should	AUX
gujaf-271	66	4	not	not	PART
gujaf-271	66	5	exceed	exceed	VERB
gujaf-271	66	6	more	more	ADJ
gujaf-271	66	7	than	than	ADP
gujaf-271	66	8	15	15	NUM
gujaf-271	66	9	pages	page	NOUN
gujaf-271	66	10	on	on	ADP
gujaf-271	66	11	a4	a4	NOUN
gujaf-271	66	12	type	type	NOUN
gujaf-271	66	13	paper	paper	NOUN
gujaf-271	66	14	in	in	ADP
gujaf-271	66	15	ms	ms	ADJ
gujaf-271	66	16	-	-	PUNCT
gujaf-271	66	17	word	word	NOUN
gujaf-271	66	18	format	format	NOUN
gujaf-271	66	19	,	,	PUNCT
gujaf-271	66	20	1.5	1.5	NUM
gujaf-271	66	21	-	-	PUNCT
gujaf-271	66	22	line	line	NOUN
gujaf-271	66	23	spacing	spacing	NOUN
gujaf-271	66	24	,	,	PUNCT
gujaf-271	66	25	12	12	NUM
gujaf-271	66	26	font	font	NOUN
gujaf-271	66	27	size	size	NOUN
gujaf-271	66	28	in	in	ADP
gujaf-271	66	29	times	time	NOUN
gujaf-271	66	30	new	new	ADJ
gujaf-271	66	31	roman	roman	NOUN
gujaf-271	66	32	.	.	PUNCT
gujaf-271	67	1	manuscript	manuscript	NOUN
gujaf-271	67	2	should	should	AUX
gujaf-271	67	3	be	be	AUX
gujaf-271	67	4	tested	test	VERB
gujaf-271	67	5	for	for	ADP
gujaf-271	67	6	plagiarism	plagiarism	NOUN
gujaf-271	67	7	before	before	ADP
gujaf-271	67	8	submission	submission	NOUN
gujaf-271	67	9	,	,	PUNCT
gujaf-271	67	10	as	as	SCONJ
gujaf-271	67	11	the	the	DET
gujaf-271	67	12	maximum	maximum	ADJ
gujaf-271	67	13	similarity	similarity	NOUN
gujaf-271	67	14	index	index	NOUN
gujaf-271	67	15	acceptable	acceptable	ADJ
gujaf-271	67	16	by	by	ADP
gujaf-271	67	17	gujaf	gujaf	NOUN
gujaf-271	67	18	is	be	AUX
gujaf-271	67	19	25	25	NUM
gujaf-271	67	20	percent	percent	NOUN
gujaf-271	67	21	.	.	PUNCT
gujaf-271	68	1	furthermore	furthermore	ADV
gujaf-271	68	2	,	,	PUNCT
gujaf-271	68	3	the	the	DET
gujaf-271	68	4	length	length	NOUN
gujaf-271	68	5	of	of	ADP
gujaf-271	68	6	a	a	DET
gujaf-271	68	7	complete	complete	ADJ
gujaf-271	68	8	article	article	NOUN
gujaf-271	68	9	should	should	AUX
gujaf-271	68	10	not	not	PART
gujaf-271	68	11	exceed	exceed	VERB
gujaf-271	68	12	5000	5000	NUM
gujaf-271	68	13	words	word	NOUN
gujaf-271	68	14	including	include	VERB
gujaf-271	68	15	an	an	DET
gujaf-271	68	16	abstract	abstract	NOUN
gujaf-271	68	17	of	of	ADP
gujaf-271	68	18	not	not	PART
gujaf-271	68	19	more	more	ADJ
gujaf-271	68	20	than	than	ADP
gujaf-271	68	21	250	250	NUM
gujaf-271	68	22	words	word	NOUN
gujaf-271	68	23	with	with	ADP
gujaf-271	68	24	a	a	DET
gujaf-271	68	25	minimum	minimum	NOUN
gujaf-271	68	26	of	of	ADP
gujaf-271	68	27	four	four	NUM
gujaf-271	68	28	key	key	ADJ
gujaf-271	68	29	words	word	NOUN
gujaf-271	68	30	immediately	immediately	ADV
gujaf-271	68	31	after	after	ADP
gujaf-271	68	32	the	the	DET
gujaf-271	68	33	abstract	abstract	NOUN
gujaf-271	68	34	.	.	PUNCT
gujaf-271	69	1	all	all	DET
gujaf-271	69	2	references	reference	NOUN
gujaf-271	69	3	including	include	VERB
gujaf-271	69	4	in	in	ADP
gujaf-271	69	5	text	text	NOUN
gujaf-271	69	6	citation	citation	NOUN
gujaf-271	69	7	and	and	CCONJ
gujaf-271	69	8	reference	reference	NOUN
gujaf-271	69	9	list	list	NOUN
gujaf-271	69	10	,	,	PUNCT
gujaf-271	69	11	tables	table	NOUN
gujaf-271	69	12	and	and	CCONJ
gujaf-271	69	13	figures	figure	NOUN
gujaf-271	69	14	should	should	AUX
gujaf-271	69	15	be	be	AUX
gujaf-271	69	16	in	in	ADP
gujaf-271	69	17	line	line	NOUN
gujaf-271	69	18	with	with	ADP
gujaf-271	69	19	apa	apa	PROPN
gujaf-271	69	20	7th	7th	PROPN
gujaf-271	69	21	edition	edition	NOUN
gujaf-271	69	22	publication	publication	NOUN
gujaf-271	69	23	manual	manual	NOUN
gujaf-271	69	24	.	.	PUNCT
gujaf-271	70	1	finally	finally	ADV
gujaf-271	70	2	,	,	PUNCT
gujaf-271	70	3	manuscript	manuscript	NOUN
gujaf-271	70	4	should	should	AUX
gujaf-271	70	5	be	be	AUX
gujaf-271	70	6	send	send	VERB
gujaf-271	70	7	to	to	ADP
gujaf-271	70	8	our	our	PRON
gujaf-271	70	9	email	email	NOUN
gujaf-271	70	10	address	address	NOUN
gujaf-271	70	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-271	70	12	and	and	CCONJ
gujaf-271	70	13	a	a	DET
gujaf-271	70	14	copy	copy	NOUN
gujaf-271	70	15	to	to	ADP
gujaf-271	70	16	our	our	PRON
gujaf-271	70	17	website	website	NOUN
gujaf-271	70	18	on	on	ADP
gujaf-271	70	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-271	70	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-271	70	21	gusau	gusau	ADJ
gujaf-271	70	22	journal	journal	NOUN
gujaf-271	70	23	of	of	ADP
gujaf-271	70	24	accounting	accounting	NOUN
gujaf-271	70	25	and	and	CCONJ
gujaf-271	70	26	finance	finance	NOUN
gujaf-271	70	27	,	,	PUNCT
gujaf-271	70	28	vol	vol	NOUN
gujaf-271	70	29	.	.	PROPN
gujaf-271	70	30	5	5	NUM
gujaf-271	70	31	,	,	PUNCT
gujaf-271	70	32	issue	issue	NOUN
gujaf-271	70	33	1	1	NUM
gujaf-271	70	34	,	,	PUNCT
gujaf-271	70	35	april	april	PROPN
gujaf-271	70	36	,	,	PUNCT
gujaf-271	70	37	2024	2024	NUM
gujaf-271	70	38	viii	viii	ADJ
gujaf-271	70	39	publication	publication	NOUN
gujaf-271	70	40	procedure	procedure	NOUN
gujaf-271	70	41	after	after	ADP
gujaf-271	70	42	receiving	receive	VERB
gujaf-271	70	43	a	a	DET
gujaf-271	70	44	manuscript	manuscript	NOUN
gujaf-271	70	45	that	that	PRON
gujaf-271	70	46	is	be	AUX
gujaf-271	70	47	within	within	ADP
gujaf-271	70	48	the	the	DET
gujaf-271	70	49	similarity	similarity	NOUN
gujaf-271	70	50	index	index	NOUN
gujaf-271	70	51	threshold	threshold	NOUN
gujaf-271	70	52	,	,	PUNCT
gujaf-271	70	53	a	a	DET
gujaf-271	70	54	confirmation	confirmation	NOUN
gujaf-271	70	55	email	email	NOUN
gujaf-271	70	56	will	will	AUX
gujaf-271	70	57	be	be	AUX
gujaf-271	70	58	send	send	VERB
gujaf-271	70	59	together	together	ADV
gujaf-271	70	60	with	with	ADP
gujaf-271	70	61	a	a	DET
gujaf-271	70	62	request	request	NOUN
gujaf-271	70	63	to	to	PART
gujaf-271	70	64	pay	pay	VERB
gujaf-271	70	65	a	a	DET
gujaf-271	70	66	review	review	NOUN
gujaf-271	70	67	proceeding	proceeding	NOUN
gujaf-271	70	68	fee	fee	NOUN
gujaf-271	70	69	.	.	PUNCT
gujaf-271	71	1	at	at	ADP
gujaf-271	71	2	this	this	DET
gujaf-271	71	3	point	point	NOUN
gujaf-271	71	4	,	,	PUNCT
gujaf-271	71	5	the	the	DET
gujaf-271	71	6	editorial	editorial	ADJ
gujaf-271	71	7	board	board	NOUN
gujaf-271	71	8	will	will	AUX
gujaf-271	71	9	take	take	VERB
gujaf-271	71	10	a	a	DET
gujaf-271	71	11	decision	decision	NOUN
gujaf-271	71	12	on	on	ADP
gujaf-271	71	13	accepting	accept	VERB
gujaf-271	71	14	,	,	PUNCT
gujaf-271	71	15	rejecting	reject	VERB
gujaf-271	71	16	or	or	CCONJ
gujaf-271	71	17	making	make	VERB
gujaf-271	71	18	a	a	DET
gujaf-271	71	19	resubmission	resubmission	NOUN
gujaf-271	71	20	of	of	ADP
gujaf-271	71	21	the	the	DET
gujaf-271	71	22	manuscript	manuscript	NOUN
gujaf-271	71	23	based	base	VERB
gujaf-271	71	24	on	on	ADP
gujaf-271	71	25	the	the	DET
gujaf-271	71	26	outcome	outcome	NOUN
gujaf-271	71	27	of	of	ADP
gujaf-271	71	28	the	the	DET
gujaf-271	71	29	double	double	ADJ
gujaf-271	71	30	-	-	PUNCT
gujaf-271	71	31	blind	blind	ADJ
gujaf-271	71	32	peer	peer	NOUN
gujaf-271	71	33	review	review	NOUN
gujaf-271	71	34	.	.	PUNCT
gujaf-271	72	1	those	those	DET
gujaf-271	72	2	authors	author	NOUN
gujaf-271	72	3	whose	whose	DET
gujaf-271	72	4	manuscript	manuscript	NOUN
gujaf-271	72	5	were	be	AUX
gujaf-271	72	6	accepted	accept	VERB
gujaf-271	72	7	for	for	ADP
gujaf-271	72	8	publication	publication	NOUN
gujaf-271	72	9	will	will	AUX
gujaf-271	72	10	be	be	AUX
gujaf-271	72	11	asked	ask	VERB
gujaf-271	72	12	to	to	PART
gujaf-271	72	13	pay	pay	VERB
gujaf-271	72	14	a	a	DET
gujaf-271	72	15	publication	publication	NOUN
gujaf-271	72	16	fee	fee	NOUN
gujaf-271	72	17	,	,	PUNCT
gujaf-271	72	18	after	after	ADP
gujaf-271	72	19	effecting	effect	VERB
gujaf-271	72	20	all	all	DET
gujaf-271	72	21	suggested	suggest	VERB
gujaf-271	72	22	corrections	correction	NOUN
gujaf-271	72	23	and	and	CCONJ
gujaf-271	72	24	changes	change	NOUN
gujaf-271	72	25	made	make	VERB
gujaf-271	72	26	on	on	ADP
gujaf-271	72	27	the	the	DET
gujaf-271	72	28	manuscript	manuscript	NOUN
gujaf-271	72	29	.	.	PUNCT
gujaf-271	73	1	all	all	DET
gujaf-271	73	2	corrected	correct	VERB
gujaf-271	73	3	papers	paper	NOUN
gujaf-271	73	4	returned	return	VERB
gujaf-271	73	5	within	within	ADP
gujaf-271	73	6	the	the	DET
gujaf-271	73	7	specified	specify	VERB
gujaf-271	73	8	time	time	NOUN
gujaf-271	73	9	frame	frame	NOUN
gujaf-271	73	10	will	will	AUX
gujaf-271	73	11	be	be	AUX
gujaf-271	73	12	published	publish	VERB
gujaf-271	73	13	in	in	ADP
gujaf-271	73	14	that	that	DET
gujaf-271	73	15	issue	issue	NOUN
gujaf-271	73	16	.	.	PUNCT
gujaf-271	74	1	payment	payment	NOUN
gujaf-271	74	2	details	detail	NOUN
gujaf-271	74	3	bank	bank	NOUN
gujaf-271	74	4	:	:	PUNCT
gujaf-271	74	5	fcmb	fcmb	PROPN
gujaf-271	74	6	account	account	PROPN
gujaf-271	74	7	number	number	NOUN
gujaf-271	74	8	:	:	PUNCT
gujaf-271	74	9	7278465011	7278465011	NUM
gujaf-271	74	10	account	account	NOUN
gujaf-271	74	11	name	name	NOUN
gujaf-271	74	12	:	:	PUNCT
gujaf-271	74	13	gusau	gusau	PROPN
gujaf-271	74	14	journal	journal	NOUN
gujaf-271	74	15	of	of	ADP
gujaf-271	74	16	accounting	accounting	NOUN
gujaf-271	74	17	and	and	CCONJ
gujaf-271	74	18	finance	finance	NOUN
gujaf-271	74	19	for	for	ADP
gujaf-271	74	20	inquiry	inquiry	NOUN
gujaf-271	74	21	the	the	DET
gujaf-271	74	22	head	head	NOUN
gujaf-271	74	23	,	,	PUNCT
gujaf-271	74	24	department	department	NOUN
gujaf-271	74	25	of	of	ADP
gujaf-271	74	26	accounting	accounting	NOUN
gujaf-271	74	27	and	and	CCONJ
gujaf-271	74	28	finance	finance	NOUN
gujaf-271	74	29	,	,	PUNCT
gujaf-271	74	30	federal	federal	ADJ
gujaf-271	74	31	university	university	NOUN
gujaf-271	74	32	gusau	gusau	PROPN
gujaf-271	74	33	,	,	PUNCT
gujaf-271	74	34	zamfara	zamfara	PROPN
gujaf-271	74	35	state	state	PROPN
gujaf-271	74	36	.	.	PUNCT
gujaf-271	75	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-271	76	1	+2348069393824	+2348069393824	PRON
gujaf-271	76	2	for	for	ADP
gujaf-271	76	3	more	more	ADJ
gujaf-271	76	4	information	information	NOUN
gujaf-271	76	5	,	,	PUNCT
gujaf-271	76	6	contact	contact	VERB
gujaf-271	76	7	the	the	DET
gujaf-271	76	8	editor	editor	NOUN
gujaf-271	76	9	-	-	PUNCT
gujaf-271	76	10	in	in	ADP
gujaf-271	76	11	-	-	PUNCT
gujaf-271	76	12	chief	chief	NOUN
gujaf-271	76	13	on	on	ADP
gujaf-271	76	14	+2348067766435	+2348067766435	NUM
gujaf-271	76	15	the	the	DET
gujaf-271	76	16	associate	associate	ADJ
gujaf-271	76	17	editor	editor	NOUN
gujaf-271	76	18	on	on	ADP
gujaf-271	76	19	+2348036057525	+2348036057525	NUM
gujaf-271	76	20	or	or	CCONJ
gujaf-271	76	21	visit	visit	VERB
gujaf-271	76	22	our	our	PRON
gujaf-271	76	23	website	website	NOUN
gujaf-271	76	24	on	on	ADP
gujaf-271	76	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-271	76	26	or	or	CCONJ
gujaf-271	76	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-271	76	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-271	76	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-271	76	30	gusau	gusau	ADJ
gujaf-271	76	31	journal	journal	NOUN
gujaf-271	76	32	of	of	ADP
gujaf-271	76	33	accounting	accounting	NOUN
gujaf-271	76	34	and	and	CCONJ
gujaf-271	76	35	finance	finance	NOUN
gujaf-271	76	36	,	,	PUNCT
gujaf-271	76	37	vol	vol	NOUN
gujaf-271	76	38	.	.	PROPN
gujaf-271	76	39	5	5	NUM
gujaf-271	76	40	,	,	PUNCT
gujaf-271	76	41	issue	issue	NOUN
gujaf-271	76	42	1	1	NUM
gujaf-271	76	43	,	,	PUNCT
gujaf-271	76	44	april	april	PROPN
gujaf-271	76	45	,	,	PUNCT
gujaf-271	76	46	2024	2024	NUM
gujaf-271	76	47	ix	ix	ADP
gujaf-271	76	48	contents	content	NOUN
gujaf-271	76	49	impact	impact	NOUN
gujaf-271	76	50	of	of	ADP
gujaf-271	76	51	audit	audit	NOUN
gujaf-271	76	52	quality	quality	NOUN
gujaf-271	76	53	on	on	ADP
gujaf-271	76	54	earnings	earning	NOUN
gujaf-271	76	55	management	management	NOUN
gujaf-271	76	56	of	of	ADP
gujaf-271	76	57	consumer	consumer	NOUN
gujaf-271	76	58	goods	good	NOUN
gujaf-271	76	59	firms	firm	NOUN
gujaf-271	76	60	in	in	ADP
gujaf-271	76	61	nigeria	nigeria	PROPN
gujaf-271	76	62	sirajo	sirajo	PROPN
gujaf-271	76	63	bappah	bappah	PROPN
gujaf-271	76	64	,	,	PUNCT
gujaf-271	76	65	auwal	auwal	PROPN
gujaf-271	76	66	saad	saad	PROPN
gujaf-271	76	67	,	,	PUNCT
gujaf-271	76	68	shehu	shehu	PROPN
gujaf-271	76	69	usman	usman	PROPN
gujaf-271	76	70	hassan	hassan	PROPN
gujaf-271	76	71	phd	phd	PROPN
gujaf-271	76	72	,	,	PUNCT
gujaf-271	76	73	saidu	saidu	PROPN
gujaf-271	76	74	adamu	adamu	PROPN
gujaf-271	76	75	phd	phd	PROPN
gujaf-271	76	76	board	board	PROPN
gujaf-271	76	77	characteristics	characteristic	NOUN
gujaf-271	76	78	and	and	CCONJ
gujaf-271	76	79	corporate	corporate	ADJ
gujaf-271	76	80	social	social	ADJ
gujaf-271	76	81	responsibility	responsibility	NOUN
gujaf-271	76	82	of	of	ADP
gujaf-271	76	83	listed	list	VERB
gujaf-271	76	84	oil	oil	NOUN
gujaf-271	76	85	and	and	CCONJ
gujaf-271	76	86	gas	gas	NOUN
gujaf-271	76	87	companies	company	NOUN
gujaf-271	76	88	in	in	ADP
gujaf-271	76	89	nigerian	nigerian	PROPN
gujaf-271	76	90	.	.	PUNCT
gujaf-271	77	1	aliyu	aliyu	PROPN
gujaf-271	77	2	abubakar	abubakar	PROPN
gujaf-271	77	3	,	,	PUNCT
gujaf-271	77	4	yunusa	yunusa	PROPN
gujaf-271	77	5	nasiru	nasiru	PROPN
gujaf-271	77	6	phd	phd	PROPN
gujaf-271	77	7	,	,	PUNCT
gujaf-271	77	8	dr	dr	PROPN
gujaf-271	77	9	.	.	PROPN
gujaf-271	77	10	umar	umar	PROPN
gujaf-271	77	11	abubakar	abubakar	PROPN
gujaf-271	77	12	board	board	PROPN
gujaf-271	77	13	characteristics	characteristic	NOUN
gujaf-271	77	14	and	and	CCONJ
gujaf-271	77	15	audit	audit	NOUN
gujaf-271	77	16	quality	quality	NOUN
gujaf-271	77	17	of	of	ADP
gujaf-271	77	18	listed	list	VERB
gujaf-271	77	19	consumer	consumer	NOUN
gujaf-271	77	20	goods	good	NOUN
gujaf-271	77	21	firms	firm	NOUN
gujaf-271	77	22	in	in	ADP
gujaf-271	77	23	nigeria	nigeria	PROPN
gujaf-271	77	24	aliyu	aliyu	PROPN
gujaf-271	77	25	shehu	shehu	PROPN
gujaf-271	77	26	usman	usman	PROPN
gujaf-271	77	27	,	,	PUNCT
gujaf-271	77	28	danson	danson	PROPN
gujaf-271	77	29	andrew	andrew	PROPN
gujaf-271	77	30	,	,	PUNCT
gujaf-271	77	31	abdullahi	abdullahi	PROPN
gujaf-271	77	32	bala	bala	PROPN
gujaf-271	77	33	ado	ado	PROPN
gujaf-271	77	34	phd	phd	PROPN
gujaf-271	77	35	,	,	PUNCT
gujaf-271	77	36	ceo	ceo	NOUN
gujaf-271	77	37	characteristics	characteristic	NOUN
gujaf-271	77	38	and	and	CCONJ
gujaf-271	77	39	financial	financial	ADJ
gujaf-271	77	40	reporting	reporting	NOUN
gujaf-271	77	41	quality	quality	NOUN
gujaf-271	77	42	in	in	ADP
gujaf-271	77	43	listed	list	VERB
gujaf-271	77	44	consumer	consumer	NOUN
gujaf-271	77	45	goods	good	NOUN
gujaf-271	77	46	companies	company	NOUN
gujaf-271	77	47	in	in	ADP
gujaf-271	77	48	nigeria	nigeria	PROPN
gujaf-271	77	49	okika	okika	PROPN
gujaf-271	77	50	nkiru	nkiru	PROPN
gujaf-271	77	51	philomena	philomena	PROPN
gujaf-271	77	52	,	,	PUNCT
gujaf-271	77	53	oyeneye	oyeneye	PROPN
gujaf-271	77	54	temitope	temitope	PROPN
gujaf-271	77	55	esther	esther	NOUN
gujaf-271	77	56	,	,	PUNCT
gujaf-271	77	57	adedeji	adedeji	PROPN
gujaf-271	77	58	daniel	daniel	PROPN
gujaf-271	77	59	gbadebo	gbadebo	PROPN
gujaf-271	77	60	liquidity	liquidity	PROPN
gujaf-271	77	61	risk	risk	NOUN
gujaf-271	77	62	and	and	CCONJ
gujaf-271	77	63	financial	financial	ADJ
gujaf-271	77	64	performance	performance	NOUN
gujaf-271	77	65	of	of	ADP
gujaf-271	77	66	listed	list	VERB
gujaf-271	77	67	deposit	deposit	NOUN
gujaf-271	77	68	money	money	NOUN
gujaf-271	77	69	banks	bank	NOUN
gujaf-271	77	70	in	in	ADP
gujaf-271	77	71	nigeria	nigeria	PROPN
gujaf-271	77	72	bashir	bashir	PROPN
gujaf-271	77	73	abdulrauf	abdulrauf	PROPN
gujaf-271	77	74	mohammed	mohammed	PROPN
gujaf-271	77	75	,	,	PUNCT
gujaf-271	77	76	aliyu	aliyu	PROPN
gujaf-271	77	77	ahmed	ahme	VERB
gujaf-271	77	78	abdullah	abdullah	PROPN
gujaf-271	77	79	phd	phd	PROPN
gujaf-271	77	80	,	,	PUNCT
gujaf-271	77	81	prof	prof	PROPN
gujaf-271	77	82	.	.	PUNCT
gujaf-271	78	1	salisu	salisu	PROPN
gujaf-271	78	2	mamman	mamman	PROPN
gujaf-271	78	3	ibrahim	ibrahim	PROPN
gujaf-271	78	4	yusuf	yusuf	PROPN
gujaf-271	78	5	phd	phd	PROPN
gujaf-271	78	6	,	,	PUNCT
gujaf-271	78	7	suleiman	suleiman	PROPN
gujaf-271	78	8	salami	salami	PROPN
gujaf-271	78	9	phd	phd	PROPN
gujaf-271	78	10	information	information	NOUN
gujaf-271	78	11	asymmetry	asymmetry	NOUN
gujaf-271	78	12	and	and	CCONJ
gujaf-271	78	13	cost	cost	NOUN
gujaf-271	78	14	of	of	ADP
gujaf-271	78	15	capital	capital	NOUN
gujaf-271	78	16	:	:	PUNCT
gujaf-271	78	17	a	a	DET
gujaf-271	78	18	review	review	NOUN
gujaf-271	78	19	of	of	ADP
gujaf-271	78	20	empirical	empirical	ADJ
gujaf-271	78	21	evidence	evidence	NOUN
gujaf-271	78	22	sunusi	sunusi	PROPN
gujaf-271	78	23	ridwan	ridwan	PROPN
gujaf-271	78	24	ayagi	ayagi	PROPN
gujaf-271	78	25	phd	phd	PROPN
gujaf-271	78	26	,	,	PUNCT
gujaf-271	78	27	aca	aca	PROPN
gujaf-271	78	28	,	,	PUNCT
gujaf-271	78	29	rashida	rashida	PROPN
gujaf-271	78	30	lawal	lawal	PROPN
gujaf-271	78	31	,	,	PUNCT
gujaf-271	78	32	phd	phd	NOUN
gujaf-271	78	33	ownership	ownership	NOUN
gujaf-271	78	34	structure	structure	NOUN
gujaf-271	78	35	and	and	CCONJ
gujaf-271	78	36	female	female	ADJ
gujaf-271	78	37	inclusion	inclusion	NOUN
gujaf-271	78	38	of	of	ADP
gujaf-271	78	39	listed	list	VERB
gujaf-271	78	40	financial	financial	ADJ
gujaf-271	78	41	firms	firm	NOUN
gujaf-271	78	42	in	in	ADP
gujaf-271	78	43	nigeria	nigeria	PROPN
gujaf-271	78	44	gbemigun	gbemigun	PROPN
gujaf-271	78	45	catherine	catherine	PROPN
gujaf-271	78	46	omoleye	omoleye	PROPN
gujaf-271	78	47	,	,	PUNCT
gujaf-271	78	48	alade	alade	PROPN
gujaf-271	78	49	muyiwa	muyiwa	PROPN
gujaf-271	78	50	ezekiel	ezekiel	PROPN
gujaf-271	78	51	phd	phd	PROPN
gujaf-271	78	52	csr	csr	PROPN
gujaf-271	78	53	initiatives	initiative	NOUN
gujaf-271	78	54	and	and	CCONJ
gujaf-271	78	55	sustainability	sustainability	NOUN
gujaf-271	78	56	resilience	resilience	NOUN
gujaf-271	78	57	in	in	ADP
gujaf-271	78	58	nigeria	nigeria	PROPN
gujaf-271	78	59	's	's	PART
gujaf-271	78	60	oil	oil	NOUN
gujaf-271	78	61	and	and	CCONJ
gujaf-271	78	62	gas	gas	NOUN
gujaf-271	78	63	industry	industry	NOUN
gujaf-271	78	64	:	:	PUNCT
gujaf-271	78	65	a	a	DET
gujaf-271	78	66	pls	pls	ADJ
gujaf-271	78	67	-	-	PUNCT
gujaf-271	78	68	sem	sem	NOUN
gujaf-271	78	69	approach	approach	NOUN
gujaf-271	78	70	from	from	ADP
gujaf-271	78	71	local	local	ADJ
gujaf-271	78	72	communities	community	NOUN
gujaf-271	78	73	'	'	PART
gujaf-271	78	74	perspective	perspective	NOUN
gujaf-271	78	75	tajudeen	tajudeen	NUM
gujaf-271	78	76	alaburo	alaburo	PROPN
gujaf-271	78	77	,	,	PUNCT
gujaf-271	78	78	rofiat	rofiat	PROPN
gujaf-271	78	79	bolanle	bolanle	PROPN
gujaf-271	78	80	,	,	PUNCT
gujaf-271	78	81	abdussalam	abdussalam	PROPN
gujaf-271	78	82	,	,	PUNCT
gujaf-271	78	83	abdulrahman	abdulrahman	PROPN
gujaf-271	78	84	abubakar	abubakar	PROPN
gujaf-271	78	85	,	,	PUNCT
gujaf-271	78	86	tajudeen	tajudeen	PROPN
gujaf-271	78	87	,	,	PUNCT
gujaf-271	78	88	akeem	akeem	PROPN
gujaf-271	78	89	olamilekan	olamilekan	PROPN
gujaf-271	78	90	babatunde	babatunde	PROPN
gujaf-271	78	91	capital	capital	NOUN
gujaf-271	78	92	structure	structure	NOUN
gujaf-271	78	93	and	and	CCONJ
gujaf-271	78	94	the	the	DET
gujaf-271	78	95	financial	financial	ADJ
gujaf-271	78	96	performance	performance	NOUN
gujaf-271	78	97	of	of	ADP
gujaf-271	78	98	listed	list	VERB
gujaf-271	78	99	information	information	NOUN
gujaf-271	78	100	and	and	CCONJ
gujaf-271	78	101	communications	communication	NOUN
gujaf-271	78	102	technology	technology	NOUN
gujaf-271	78	103	firms	firm	NOUN
gujaf-271	78	104	in	in	ADP
gujaf-271	78	105	nigeria	nigeria	PROPN
gujaf-271	78	106	nasiru	nasiru	PROPN
gujaf-271	78	107	adamu	adamu	PROPN
gujaf-271	78	108	kanoma	kanoma	PROPN
gujaf-271	78	109	,	,	PUNCT
gujaf-271	78	110	nurudeen	nurudeen	ADJ
gujaf-271	78	111	usman	usman	PROPN
gujaf-271	78	112	miko	miko	PROPN
gujaf-271	78	113	,	,	PUNCT
gujaf-271	78	114	augustine	augustine	PROPN
gujaf-271	78	115	ayuba	ayuba	PROPN
gujaf-271	78	116	,	,	PUNCT
gujaf-271	78	117	idris	idris	PROPN
gujaf-271	78	118	mohammed	mohammed	PROPN
gujaf-271	78	119	,	,	PUNCT
gujaf-271	78	120	mark	mark	VERB
gujaf-271	78	121	g	g	PROPN
gujaf-271	78	122	,	,	PUNCT
gujaf-271	78	123	tagwai	tagwai	PROPN
gujaf-271	78	124	gusau	gusau	PROPN
gujaf-271	78	125	journal	journal	PROPN
gujaf-271	78	126	of	of	ADP
gujaf-271	78	127	accounting	accounting	NOUN
gujaf-271	78	128	and	and	CCONJ
gujaf-271	78	129	finance	finance	NOUN
gujaf-271	78	130	,	,	PUNCT
gujaf-271	78	131	vol	vol	NOUN
gujaf-271	78	132	.	.	PROPN
gujaf-271	78	133	5	5	NUM
gujaf-271	78	134	,	,	PUNCT
gujaf-271	78	135	issue	issue	NOUN
gujaf-271	78	136	1	1	NUM
gujaf-271	78	137	,	,	PUNCT
gujaf-271	78	138	april	april	PROPN
gujaf-271	78	139	,	,	PUNCT
gujaf-271	78	140	2024	2024	NUM
gujaf-271	78	141	x	x	SYM
gujaf-271	78	142	profitability	profitability	NOUN
gujaf-271	78	143	and	and	CCONJ
gujaf-271	78	144	turnover	turnover	NOUN
gujaf-271	78	145	appraisal	appraisal	NOUN
gujaf-271	78	146	of	of	ADP
gujaf-271	78	147	listed	list	VERB
gujaf-271	78	148	deposit	deposit	NOUN
gujaf-271	78	149	money	money	NOUN
gujaf-271	78	150	banks	bank	NOUN
gujaf-271	78	151	in	in	ADP
gujaf-271	78	152	nigeria	nigeria	PROPN
gujaf-271	78	153	odogu	odogu	PROPN
gujaf-271	78	154	,	,	PUNCT
gujaf-271	78	155	terry	terry	PROPN
gujaf-271	78	156	keme	keme	PROPN
gujaf-271	78	157	zuode	zuode	PROPN
gujaf-271	78	158	(	(	PUNCT
gujaf-271	78	159	phd	phd	NOUN
gujaf-271	78	160	)	)	PUNCT
gujaf-271	78	161	and	and	CCONJ
gujaf-271	78	162	koroye	koroye	PROPN
gujaf-271	78	163	,	,	PUNCT
gujaf-271	78	164	amapamo	amapamo	PROPN
gujaf-271	78	165	stephen	stephen	PROPN
gujaf-271	78	166	board	board	PROPN
gujaf-271	78	167	attributes	attribute	NOUN
gujaf-271	78	168	and	and	CCONJ
gujaf-271	78	169	timeliness	timeliness	NOUN
gujaf-271	78	170	of	of	ADP
gujaf-271	78	171	financial	financial	ADJ
gujaf-271	78	172	reports	report	NOUN
gujaf-271	78	173	of	of	ADP
gujaf-271	78	174	listed	list	VERB
gujaf-271	78	175	non	non	ADJ
gujaf-271	78	176	-	-	ADJ
gujaf-271	78	177	financial	financial	ADJ
gujaf-271	78	178	firms	firm	NOUN
gujaf-271	78	179	in	in	ADP
gujaf-271	78	180	nigeria	nigeria	PROPN
gujaf-271	78	181	rashida	rashida	PROPN
gujaf-271	78	182	lawal	lawal	PROPN
gujaf-271	78	183	phd	phd	PROPN
gujaf-271	78	184	and	and	CCONJ
gujaf-271	78	185	prof	prof	NOUN
gujaf-271	78	186	.	.	PUNCT
gujaf-271	79	1	kabir	kabir	PROPN
gujaf-271	79	2	hamid	hamid	PROPN
gujaf-271	79	3	tahir	tahir	PROPN
gujaf-271	79	4	board	board	PROPN
gujaf-271	79	5	independence	independence	NOUN
gujaf-271	79	6	and	and	CCONJ
gujaf-271	79	7	financial	financial	ADJ
gujaf-271	79	8	reporting	reporting	NOUN
gujaf-271	79	9	quality	quality	NOUN
gujaf-271	79	10	of	of	ADP
gujaf-271	79	11	listed	list	VERB
gujaf-271	79	12	oil	oil	NOUN
gujaf-271	79	13	and	and	CCONJ
gujaf-271	79	14	gas	gas	NOUN
gujaf-271	79	15	companies	company	NOUN
gujaf-271	79	16	in	in	ADP
gujaf-271	79	17	nigeria	nigeria	PROPN
gujaf-271	79	18	:	:	PUNCT
gujaf-271	79	19	moderated	moderate	VERB
gujaf-271	79	20	by	by	ADP
gujaf-271	79	21	firm	firm	ADJ
gujaf-271	79	22	size	size	NOUN
gujaf-271	79	23	adamu	adamu	PROPN
gujaf-271	79	24	lawal	lawal	PROPN
gujaf-271	79	25	bello	bello	PROPN
gujaf-271	79	26	,	,	PUNCT
gujaf-271	79	27	prof	prof	PROPN
gujaf-271	79	28	.	.	PUNCT
gujaf-271	80	1	j.	j.	PROPN
gujaf-271	80	2	okpanachi	okpanachi	PROPN
gujaf-271	80	3	,	,	PUNCT
gujaf-271	80	4	prof	prof	PROPN
gujaf-271	80	5	.	.	PUNCT
gujaf-271	81	1	t.	t.	PROPN
gujaf-271	81	2	nyor	nyor	PROPN
gujaf-271	81	3	and	and	CCONJ
gujaf-271	81	4	lateef	lateef	PROPN
gujaf-271	81	5	olumude	olumude	PROPN
gujaf-271	81	6	mustapha	mustapha	PROPN
gujaf-271	81	7	(	(	PUNCT
gujaf-271	81	8	ph.d	ph.d	PROPN
gujaf-271	81	9	)	)	PUNCT
gujaf-271	81	10	does	do	VERB
gujaf-271	81	11	esg	esg	PROPN
gujaf-271	81	12	investment	investment	NOUN
gujaf-271	81	13	impact	impact	NOUN
gujaf-271	81	14	the	the	DET
gujaf-271	81	15	financial	financial	ADJ
gujaf-271	81	16	sustainability	sustainability	NOUN
gujaf-271	81	17	of	of	ADP
gujaf-271	81	18	nigerian	nigerian	ADJ
gujaf-271	81	19	energy	energy	NOUN
gujaf-271	81	20	companies	company	NOUN
gujaf-271	81	21	:	:	PUNCT
gujaf-271	81	22	a	a	DET
gujaf-271	81	23	panel	panel	NOUN
gujaf-271	81	24	regression	regression	NOUN
gujaf-271	81	25	approach	approach	NOUN
gujaf-271	81	26	?	?	PUNCT
gujaf-271	82	1	tajudeen	tajudeen	NOUN
gujaf-271	82	2	alaburo	alaburo	PROPN
gujaf-271	82	3	,	,	PUNCT
gujaf-271	82	4	abdulsalam	abdulsalam	PROPN
gujaf-271	82	5	and	and	CCONJ
gujaf-271	82	6	adedeji	adedeji	PROPN
gujaf-271	82	7	daniel	daniel	PROPN
gujaf-271	82	8	gbadebo	gbadebo	PROPN
gujaf-271	82	9	board	board	PROPN
gujaf-271	82	10	attributes	attribute	NOUN
gujaf-271	82	11	and	and	CCONJ
gujaf-271	82	12	sustainability	sustainability	NOUN
gujaf-271	82	13	reporting	reporting	NOUN
gujaf-271	82	14	of	of	ADP
gujaf-271	82	15	listed	list	VERB
gujaf-271	82	16	firms	firm	NOUN
gujaf-271	82	17	in	in	ADP
gujaf-271	82	18	nigeria	nigeria	PROPN
gujaf-271	82	19	idris	idris	PROPN
gujaf-271	82	20	mohammed	mohammed	PROPN
gujaf-271	82	21	,	,	PUNCT
gujaf-271	82	22	bejamin	bejamin	PROPN
gujaf-271	82	23	k	k	PROPN
gujaf-271	82	24	,	,	PUNCT
gujaf-271	82	25	gugong	gugong	PROPN
gujaf-271	82	26	phd	phd	PROPN
gujaf-271	82	27	,	,	PUNCT
gujaf-271	82	28	rofiat	rofiat	PROPN
gujaf-271	82	29	adedokun	adedokun	PROPN
gujaf-271	82	30	,	,	PUNCT
gujaf-271	82	31	abdulrahman	abdulrahman	PROPN
gujaf-271	82	32	a	a	PRON
gujaf-271	82	33	,	,	PUNCT
gujaf-271	82	34	olorunloga	olorunloga	ADJ
gujaf-271	82	35	and	and	CCONJ
gujaf-271	82	36	mark	mark	NOUN
gujaf-271	82	37	,	,	PUNCT
gujaf-271	82	38	g	g	PROPN
gujaf-271	82	39	,	,	PUNCT
gujaf-271	82	40	tagwai	tagwai	PROPN
gujaf-271	82	41	mediating	mediate	VERB
gujaf-271	82	42	effect	effect	NOUN
gujaf-271	82	43	of	of	ADP
gujaf-271	82	44	internal	internal	ADJ
gujaf-271	82	45	auditors	auditor	NOUN
gujaf-271	82	46	’	’	PART
gujaf-271	82	47	ethical	ethical	ADJ
gujaf-271	82	48	conduct	conduct	NOUN
gujaf-271	82	49	on	on	ADP
gujaf-271	82	50	the	the	DET
gujaf-271	82	51	relationship	relationship	NOUN
gujaf-271	82	52	between	between	ADP
gujaf-271	82	53	usage	usage	NOUN
gujaf-271	82	54	of	of	ADP
gujaf-271	82	55	information	information	NOUN
gujaf-271	82	56	technology	technology	NOUN
gujaf-271	82	57	,	,	PUNCT
gujaf-271	82	58	management	management	NOUN
gujaf-271	82	59	support	support	NOUN
gujaf-271	82	60	for	for	ADP
gujaf-271	82	61	internal	internal	ADJ
gujaf-271	82	62	audit	audit	NOUN
gujaf-271	82	63	department	department	NOUN
gujaf-271	82	64	,	,	PUNCT
gujaf-271	82	65	and	and	CCONJ
gujaf-271	82	66	internal	internal	ADJ
gujaf-271	82	67	audit	audit	NOUN
gujaf-271	82	68	effectiveness	effectiveness	NOUN
gujaf-271	82	69	:	:	PUNCT
gujaf-271	82	70	a	a	DET
gujaf-271	82	71	conceptual	conceptual	ADJ
gujaf-271	82	72	framework	framework	NOUN
gujaf-271	82	73	nura	nura	PROPN
gujaf-271	82	74	badamasi	badamasi	PROPN
gujaf-271	82	75	,	,	PUNCT
gujaf-271	82	76	adura	adura	NOUN
gujaf-271	82	77	binti	binti	PROPN
gujaf-271	82	78	ahmad	ahmad	PROPN
gujaf-271	82	79	1	1	NUM
gujaf-271	82	80	impact	impact	NOUN
gujaf-271	82	81	of	of	ADP
gujaf-271	82	82	audit	audit	NOUN
gujaf-271	82	83	quality	quality	NOUN
gujaf-271	82	84	on	on	ADP
gujaf-271	82	85	earnings	earning	NOUN
gujaf-271	82	86	management	management	NOUN
gujaf-271	82	87	of	of	ADP
gujaf-271	82	88	consumer	consumer	NOUN
gujaf-271	82	89	goods	good	NOUN
gujaf-271	82	90	firms	firm	NOUN
gujaf-271	82	91	in	in	ADP
gujaf-271	82	92	nigeria	nigeria	PROPN
gujaf-271	82	93	sirajo	sirajo	PROPN
gujaf-271	82	94	bappah	bappah	PROPN
gujaf-271	82	95	department	department	PROPN
gujaf-271	82	96	of	of	ADP
gujaf-271	82	97	accounting	accounting	NOUN
gujaf-271	82	98	faculty	faculty	NOUN
gujaf-271	82	99	of	of	ADP
gujaf-271	82	100	management	management	NOUN
gujaf-271	82	101	sciences	sciences	PROPN
gujaf-271	82	102	federal	federal	PROPN
gujaf-271	82	103	university	university	PROPN
gujaf-271	82	104	of	of	ADP
gujaf-271	82	105	kashere	kashere	PROPN
gujaf-271	82	106	,	,	PUNCT
gujaf-271	82	107	gombe	gombe	ADJ
gujaf-271	82	108	state	state	NOUN
gujaf-271	82	109	,	,	PUNCT
gujaf-271	82	110	soorajj872@gmail.com	soorajj872@gmail.com	X
gujaf-271	82	111	,	,	PUNCT
gujaf-271	82	112	+2347036527987	+2347036527987	NUM
gujaf-271	82	113	awwal	awwal	PROPN
gujaf-271	82	114	saad	saad	PROPN
gujaf-271	82	115	department	department	PROPN
gujaf-271	82	116	of	of	ADP
gujaf-271	82	117	business	business	PROPN
gujaf-271	82	118	administration	administration	PROPN
gujaf-271	82	119	faculty	faculty	NOUN
gujaf-271	82	120	of	of	ADP
gujaf-271	82	121	management	management	PROPN
gujaf-271	82	122	sciences	sciences	PROPN
gujaf-271	82	123	federal	federal	PROPN
gujaf-271	82	124	university	university	PROPN
gujaf-271	82	125	of	of	ADP
gujaf-271	82	126	kashere	kashere	PROPN
gujaf-271	82	127	,	,	PUNCT
gujaf-271	82	128	gombe	gombe	ADJ
gujaf-271	82	129	state	state	NOUN
gujaf-271	82	130	,	,	PUNCT
gujaf-271	82	131	+2348065555512	+2348065555512	NUM
gujaf-271	82	132	saidu	saidu	PROPN
gujaf-271	82	133	adamu	adamu	PROPN
gujaf-271	82	134	phd	phd	PROPN
gujaf-271	82	135	department	department	PROPN
gujaf-271	82	136	of	of	ADP
gujaf-271	82	137	accounting	accounting	NOUN
gujaf-271	82	138	faculty	faculty	NOUN
gujaf-271	82	139	of	of	ADP
gujaf-271	82	140	management	management	NOUN
gujaf-271	82	141	sciences	sciences	PROPN
gujaf-271	82	142	federal	federal	PROPN
gujaf-271	82	143	university	university	PROPN
gujaf-271	82	144	of	of	ADP
gujaf-271	82	145	kashere	kashere	PROPN
gujaf-271	82	146	,	,	PUNCT
gujaf-271	82	147	gombe	gombe	ADJ
gujaf-271	82	148	state	state	NOUN
gujaf-271	82	149	+2348032510222	+2348032510222	X
gujaf-271	82	150	shehu	shehu	PROPN
gujaf-271	82	151	usman	usman	PROPN
gujaf-271	82	152	hassan	hassan	PROPN
gujaf-271	82	153	phd	phd	PROPN
gujaf-271	82	154	professor	professor	NOUN
gujaf-271	82	155	of	of	ADP
gujaf-271	82	156	accounting	accounting	NOUN
gujaf-271	82	157	and	and	CCONJ
gujaf-271	82	158	finance	finance	PROPN
gujaf-271	82	159	department	department	PROPN
gujaf-271	82	160	of	of	ADP
gujaf-271	82	161	accounting	accounting	PROPN
gujaf-271	82	162	federal	federal	PROPN
gujaf-271	82	163	university	university	PROPN
gujaf-271	82	164	of	of	ADP
gujaf-271	82	165	kashere	kashere	PROPN
gujaf-271	82	166	,	,	PUNCT
gujaf-271	82	167	gombe	gombe	ADJ
gujaf-271	82	168	state	state	NOUN
gujaf-271	82	169	shehu.hassan@fukashere.edu.ng	shehu.hassan@fukashere.edu.ng	PROPN
gujaf-271	82	170	+234(0)8090222215	+234(0)8090222215	PROPN
gujaf-271	82	171	,	,	PUNCT
gujaf-271	82	172	+234(0)8057777085	+234(0)8057777085	NOUN
gujaf-271	82	173	abstract	abstract	ADV
gujaf-271	82	174	this	this	DET
gujaf-271	82	175	study	study	NOUN
gujaf-271	82	176	examines	examine	VERB
gujaf-271	82	177	the	the	DET
gujaf-271	82	178	impact	impact	NOUN
gujaf-271	82	179	of	of	ADP
gujaf-271	82	180	audit	audit	NOUN
gujaf-271	82	181	quality	quality	NOUN
gujaf-271	82	182	on	on	ADP
gujaf-271	82	183	earnings	earning	NOUN
gujaf-271	82	184	management	management	NOUN
gujaf-271	82	185	of	of	ADP
gujaf-271	82	186	listed	list	VERB
gujaf-271	82	187	consumer	consumer	NOUN
gujaf-271	82	188	goods	good	NOUN
gujaf-271	82	189	firms	firm	NOUN
gujaf-271	82	190	in	in	ADP
gujaf-271	82	191	nigeria	nigeria	PROPN
gujaf-271	82	192	.	.	PUNCT
gujaf-271	83	1	the	the	DET
gujaf-271	83	2	study	study	NOUN
gujaf-271	83	3	adopted	adopt	VERB
gujaf-271	83	4	correlational	correlational	ADJ
gujaf-271	83	5	research	research	NOUN
gujaf-271	83	6	design	design	NOUN
gujaf-271	83	7	.	.	PUNCT
gujaf-271	84	1	the	the	DET
gujaf-271	84	2	population	population	NOUN
gujaf-271	84	3	of	of	ADP
gujaf-271	84	4	the	the	DET
gujaf-271	84	5	covers	cover	NOUN
gujaf-271	84	6	all	all	PRON
gujaf-271	84	7	twenty	twenty	NUM
gujaf-271	84	8	-	-	PUNCT
gujaf-271	84	9	one	one	NUM
gujaf-271	84	10	(	(	PUNCT
gujaf-271	84	11	21	21	NUM
gujaf-271	84	12	)	)	PUNCT
gujaf-271	84	13	listed	list	VERB
gujaf-271	84	14	consumer	consumer	NOUN
gujaf-271	84	15	goods	good	NOUN
gujaf-271	84	16	firm	firm	NOUN
gujaf-271	84	17	in	in	ADP
gujaf-271	84	18	nigeria	nigeria	PROPN
gujaf-271	84	19	and	and	CCONJ
gujaf-271	84	20	two	two	NUM
gujaf-271	84	21	-	-	PUNCT
gujaf-271	84	22	stages	stage	NOUN
gujaf-271	84	23	filter	filter	NOUN
gujaf-271	84	24	was	be	AUX
gujaf-271	84	25	used	use	VERB
gujaf-271	84	26	to	to	PART
gujaf-271	84	27	arrive	arrive	VERB
gujaf-271	84	28	at	at	ADP
gujaf-271	84	29	a	a	DET
gujaf-271	84	30	sample	sample	NOUN
gujaf-271	84	31	size	size	NOUN
gujaf-271	84	32	of	of	ADP
gujaf-271	84	33	fifteen	fifteen	NUM
gujaf-271	84	34	(	(	PUNCT
gujaf-271	84	35	15	15	NUM
gujaf-271	84	36	)	)	PUNCT
gujaf-271	84	37	consumer	consumer	NOUN
gujaf-271	84	38	goods	good	NOUN
gujaf-271	84	39	firms	firm	NOUN
gujaf-271	84	40	listed	list	VERB
gujaf-271	84	41	the	the	DET
gujaf-271	84	42	floor	floor	NOUN
gujaf-271	84	43	of	of	ADP
gujaf-271	84	44	nigerian	nigerian	ADJ
gujaf-271	84	45	exchange	exchange	NOUN
gujaf-271	84	46	group	group	NOUN
gujaf-271	84	47	as	as	ADP
gujaf-271	84	48	at	at	ADP
gujaf-271	84	49	31st	31st	PROPN
gujaf-271	84	50	december	december	PROPN
gujaf-271	84	51	,	,	PUNCT
gujaf-271	84	52	2022	2022	NUM
gujaf-271	84	53	,	,	PUNCT
gujaf-271	84	54	the	the	DET
gujaf-271	84	55	data	datum	NOUN
gujaf-271	84	56	were	be	AUX
gujaf-271	84	57	extracted	extract	VERB
gujaf-271	84	58	from	from	ADP
gujaf-271	84	59	annual	annual	ADJ
gujaf-271	84	60	reports	report	NOUN
gujaf-271	84	61	and	and	CCONJ
gujaf-271	84	62	accounts	account	NOUN
gujaf-271	84	63	of	of	ADP
gujaf-271	84	64	the	the	DET
gujaf-271	84	65	sampled	sample	VERB
gujaf-271	84	66	firms	firm	NOUN
gujaf-271	84	67	for	for	ADP
gujaf-271	84	68	the	the	DET
gujaf-271	84	69	period	period	NOUN
gujaf-271	84	70	of	of	ADP
gujaf-271	84	71	ten	ten	NUM
gujaf-271	84	72	(	(	PUNCT
gujaf-271	84	73	10	10	NUM
gujaf-271	84	74	)	)	PUNCT
gujaf-271	84	75	years	year	NOUN
gujaf-271	84	76	from	from	ADP
gujaf-271	84	77	2013	2013	NUM
gujaf-271	84	78	-	-	SYM
gujaf-271	84	79	2022	2022	NUM
gujaf-271	84	80	.	.	PUNCT
gujaf-271	85	1	multiple	multiple	ADJ
gujaf-271	85	2	regression	regression	NOUN
gujaf-271	85	3	was	be	AUX
gujaf-271	85	4	used	use	VERB
gujaf-271	85	5	as	as	ADP
gujaf-271	85	6	a	a	DET
gujaf-271	85	7	technique	technique	NOUN
gujaf-271	85	8	of	of	ADP
gujaf-271	85	9	data	datum	NOUN
gujaf-271	85	10	analysis	analysis	NOUN
gujaf-271	85	11	,	,	PUNCT
gujaf-271	85	12	regression	regression	NOUN
gujaf-271	85	13	result	result	NOUN
gujaf-271	85	14	shows	show	VERB
gujaf-271	85	15	that	that	SCONJ
gujaf-271	85	16	audit	audit	NOUN
gujaf-271	85	17	reporting	report	VERB
gujaf-271	85	18	lag	lag	NOUN
gujaf-271	85	19	,	,	PUNCT
gujaf-271	85	20	audit	audit	NOUN
gujaf-271	85	21	client	client	NOUN
gujaf-271	85	22	’s	’s	PART
gujaf-271	85	23	importance	importance	NOUN
gujaf-271	85	24	and	and	CCONJ
gujaf-271	85	25	auditor	auditor	NOUN
gujaf-271	85	26	independence	independence	NOUN
gujaf-271	85	27	have	have	VERB
gujaf-271	85	28	a	a	DET
gujaf-271	85	29	positive	positive	ADJ
gujaf-271	85	30	and	and	CCONJ
gujaf-271	85	31	significant	significant	ADJ
gujaf-271	85	32	impact	impact	NOUN
gujaf-271	85	33	on	on	ADP
gujaf-271	85	34	earnings	earning	NOUN
gujaf-271	85	35	management	management	NOUN
gujaf-271	85	36	of	of	ADP
gujaf-271	85	37	the	the	DET
gujaf-271	85	38	sampled	sample	VERB
gujaf-271	85	39	firms	firm	NOUN
gujaf-271	85	40	,	,	PUNCT
gujaf-271	85	41	while	while	SCONJ
gujaf-271	85	42	auditor	auditor	NOUN
gujaf-271	85	43	’s	’s	PART
gujaf-271	85	44	tenure	tenure	NOUN
gujaf-271	85	45	has	have	VERB
gujaf-271	85	46	a	a	DET
gujaf-271	85	47	negative	negative	ADJ
gujaf-271	85	48	and	and	CCONJ
gujaf-271	85	49	significant	significant	ADJ
gujaf-271	85	50	impact	impact	NOUN
gujaf-271	85	51	on	on	ADP
gujaf-271	85	52	earnings	earning	NOUN
gujaf-271	85	53	management	management	NOUN
gujaf-271	85	54	.	.	PUNCT
gujaf-271	86	1	based	base	VERB
gujaf-271	86	2	on	on	ADP
gujaf-271	86	3	the	the	DET
gujaf-271	86	4	findings	finding	NOUN
gujaf-271	86	5	,	,	PUNCT
gujaf-271	86	6	the	the	DET
gujaf-271	86	7	study	study	NOUN
gujaf-271	86	8	concluded	conclude	VERB
gujaf-271	86	9	that	that	SCONJ
gujaf-271	86	10	audit	audit	NOUN
gujaf-271	86	11	reporting	report	VERB
gujaf-271	86	12	lag	lag	NOUN
gujaf-271	86	13	,	,	PUNCT
gujaf-271	86	14	audit	audit	NOUN
gujaf-271	86	15	client	client	NOUN
gujaf-271	86	16	’s	’s	PART
gujaf-271	86	17	importance	importance	NOUN
gujaf-271	86	18	and	and	CCONJ
gujaf-271	86	19	auditor	auditor	NOUN
gujaf-271	86	20	independence	independence	NOUN
gujaf-271	86	21	enhanced	enhance	VERB
gujaf-271	86	22	the	the	DET
gujaf-271	86	23	earnings	earning	NOUN
gujaf-271	86	24	management	management	NOUN
gujaf-271	86	25	.	.	PUNCT
gujaf-271	87	1	while	while	SCONJ
gujaf-271	87	2	,	,	PUNCT
gujaf-271	87	3	auditor	auditor	NOUN
gujaf-271	87	4	tenure	tenure	NOUN
gujaf-271	87	5	does	do	AUX
gujaf-271	87	6	not	not	PART
gujaf-271	87	7	affect	affect	VERB
gujaf-271	87	8	earnings	earning	NOUN
gujaf-271	87	9	management	management	NOUN
gujaf-271	87	10	.	.	PUNCT
gujaf-271	88	1	based	base	VERB
gujaf-271	88	2	on	on	ADP
gujaf-271	88	3	findings	finding	NOUN
gujaf-271	88	4	and	and	CCONJ
gujaf-271	88	5	conclusion	conclusion	NOUN
gujaf-271	88	6	,	,	PUNCT
gujaf-271	88	7	it	it	PRON
gujaf-271	88	8	is	be	AUX
gujaf-271	88	9	therefore	therefore	ADV
gujaf-271	88	10	,	,	PUNCT
gujaf-271	88	11	recommends	recommend	VERB
gujaf-271	88	12	that	that	SCONJ
gujaf-271	88	13	the	the	DET
gujaf-271	88	14	regulatory	regulatory	ADJ
gujaf-271	88	15	mailto:sirajobappah@fukashere.edu.ng	mailto:sirajobappah@fukashere.edu.ng	ADJ
gujaf-271	88	16	gusau	gusau	ADJ
gujaf-271	88	17	journal	journal	NOUN
gujaf-271	88	18	of	of	ADP
gujaf-271	88	19	accounting	accounting	NOUN
gujaf-271	88	20	and	and	CCONJ
gujaf-271	88	21	finance	finance	NOUN
gujaf-271	88	22	,	,	PUNCT
gujaf-271	88	23	vol	vol	NOUN
gujaf-271	88	24	.	.	PROPN
gujaf-271	88	25	5	5	NUM
gujaf-271	88	26	,	,	PUNCT
gujaf-271	88	27	issue	issue	NOUN
gujaf-271	88	28	1	1	NUM
gujaf-271	88	29	,	,	PUNCT
gujaf-271	88	30	april	april	PROPN
gujaf-271	88	31	,	,	PUNCT
gujaf-271	88	32	2024	2024	NUM
gujaf-271	88	33	2	2	NUM
gujaf-271	88	34	bodies	body	NOUN
gujaf-271	88	35	such	such	ADJ
gujaf-271	88	36	as	as	ADP
gujaf-271	88	37	financial	financial	ADJ
gujaf-271	88	38	reporting	reporting	NOUN
gujaf-271	88	39	council	council	PROPN
gujaf-271	88	40	of	of	ADP
gujaf-271	88	41	nigeria	nigeria	PROPN
gujaf-271	88	42	and	and	CCONJ
gujaf-271	88	43	security	security	NOUN
gujaf-271	88	44	and	and	CCONJ
gujaf-271	88	45	exchange	exchange	NOUN
gujaf-271	88	46	commission	commission	PROPN
gujaf-271	88	47	in	in	ADP
gujaf-271	88	48	nigeria	nigeria	PROPN
gujaf-271	88	49	should	should	AUX
gujaf-271	88	50	ensure	ensure	VERB
gujaf-271	88	51	that	that	SCONJ
gujaf-271	88	52	audited	audit	VERB
gujaf-271	88	53	reports	report	NOUN
gujaf-271	88	54	for	for	ADP
gujaf-271	88	55	private	private	ADJ
gujaf-271	88	56	companies	company	NOUN
gujaf-271	88	57	are	be	AUX
gujaf-271	88	58	release	release	NOUN
gujaf-271	88	59	within	within	ADP
gujaf-271	88	60	a	a	DET
gujaf-271	88	61	regulated	regulated	ADJ
gujaf-271	88	62	period	period	NOUN
gujaf-271	88	63	,	,	PUNCT
gujaf-271	88	64	this	this	PRON
gujaf-271	88	65	is	be	AUX
gujaf-271	88	66	because	because	SCONJ
gujaf-271	88	67	prolonged	prolonged	ADJ
gujaf-271	88	68	audit	audit	NOUN
gujaf-271	88	69	lagged	lag	VERB
gujaf-271	88	70	increase	increase	VERB
gujaf-271	88	71	earnings	earning	NOUN
gujaf-271	88	72	management	management	NOUN
gujaf-271	88	73	by	by	ADP
gujaf-271	88	74	giving	give	VERB
gujaf-271	88	75	management	management	NOUN
gujaf-271	88	76	of	of	ADP
gujaf-271	88	77	the	the	DET
gujaf-271	88	78	companies	company	NOUN
gujaf-271	88	79	enough	enough	ADJ
gujaf-271	88	80	time	time	NOUN
gujaf-271	88	81	to	to	PART
gujaf-271	88	82	manipulate	manipulate	VERB
gujaf-271	88	83	earnings	earning	NOUN
gujaf-271	88	84	.	.	PUNCT
gujaf-271	89	1	this	this	PRON
gujaf-271	89	2	will	will	AUX
gujaf-271	89	3	impede	impede	VERB
gujaf-271	89	4	the	the	DET
gujaf-271	89	5	users	user	NOUN
gujaf-271	89	6	of	of	ADP
gujaf-271	89	7	financial	financial	ADJ
gujaf-271	89	8	information	information	NOUN
gujaf-271	89	9	to	to	PART
gujaf-271	89	10	take	take	VERB
gujaf-271	89	11	an	an	DET
gujaf-271	89	12	informed	informed	ADJ
gujaf-271	89	13	decision	decision	NOUN
gujaf-271	89	14	.	.	PUNCT
gujaf-271	90	1	keywords	keyword	NOUN
gujaf-271	90	2	:	:	PUNCT
gujaf-271	90	3	audit	audit	NOUN
gujaf-271	90	4	reporting	reporting	NOUN
gujaf-271	90	5	lag	lag	NOUN
gujaf-271	90	6	,	,	PUNCT
gujaf-271	90	7	auditor	auditor	NOUN
gujaf-271	90	8	clients	client	NOUN
gujaf-271	90	9	importance	importance	NOUN
gujaf-271	90	10	,	,	PUNCT
gujaf-271	90	11	audit	audit	NOUN
gujaf-271	90	12	independence	independence	NOUN
gujaf-271	90	13	,	,	PUNCT
gujaf-271	90	14	earnings	earning	NOUN
gujaf-271	90	15	management	management	NOUN
gujaf-271	90	16	1	1	NUM
gujaf-271	90	17	.	.	PUNCT
gujaf-271	90	18	introduction	introduction	NOUN
gujaf-271	90	19	in	in	ADP
gujaf-271	90	20	current	current	ADJ
gujaf-271	90	21	years	year	NOUN
gujaf-271	90	22	,	,	PUNCT
gujaf-271	90	23	earnings	earning	NOUN
gujaf-271	90	24	management	management	NOUN
gujaf-271	90	25	has	have	AUX
gujaf-271	90	26	attracted	attract	VERB
gujaf-271	90	27	growing	grow	VERB
gujaf-271	90	28	attention	attention	NOUN
gujaf-271	90	29	in	in	ADP
gujaf-271	90	30	accounting	accounting	NOUN
gujaf-271	90	31	research	research	NOUN
gujaf-271	90	32	to	to	ADP
gujaf-271	90	33	the	the	DET
gujaf-271	90	34	great	great	ADJ
gujaf-271	90	35	of	of	ADP
gujaf-271	90	36	audit	audit	NOUN
gujaf-271	90	37	.	.	PUNCT
gujaf-271	91	1	the	the	DET
gujaf-271	91	2	managers	manager	NOUN
gujaf-271	91	3	,	,	PUNCT
gujaf-271	91	4	being	be	AUX
gujaf-271	91	5	an	an	DET
gujaf-271	91	6	agent	agent	NOUN
gujaf-271	91	7	having	have	VERB
gujaf-271	91	8	extra	extra	ADJ
gujaf-271	91	9	statistics	statistic	NOUN
gujaf-271	91	10	,	,	PUNCT
gujaf-271	91	11	can	can	AUX
gujaf-271	91	12	take	take	VERB
gujaf-271	91	13	advantage	advantage	NOUN
gujaf-271	91	14	of	of	ADP
gujaf-271	91	15	the	the	DET
gujaf-271	91	16	asymmetric	asymmetric	ADJ
gujaf-271	91	17	data	datum	NOUN
gujaf-271	91	18	for	for	ADP
gujaf-271	91	19	private	private	ADJ
gujaf-271	91	20	gains	gain	NOUN
gujaf-271	91	21	.	.	PUNCT
gujaf-271	92	1	the	the	DET
gujaf-271	92	2	organization	organization	NOUN
gujaf-271	92	3	trouble	trouble	NOUN
gujaf-271	92	4	may	may	AUX
gujaf-271	92	5	be	be	AUX
gujaf-271	92	6	minimized	minimize	VERB
gujaf-271	92	7	by	by	ADP
gujaf-271	92	8	monitoring	monitor	VERB
gujaf-271	92	9	mechanisms	mechanism	NOUN
gujaf-271	92	10	of	of	ADP
gujaf-271	92	11	management	management	NOUN
gujaf-271	92	12	.	.	PUNCT
gujaf-271	93	1	auditing	auditing	NOUN
gujaf-271	93	2	may	may	AUX
gujaf-271	93	3	be	be	AUX
gujaf-271	93	4	used	use	VERB
gujaf-271	93	5	as	as	ADP
gujaf-271	93	6	one	one	NUM
gujaf-271	93	7	form	form	NOUN
gujaf-271	93	8	of	of	ADP
gujaf-271	93	9	such	such	ADJ
gujaf-271	93	10	tracking	tracking	NOUN
gujaf-271	93	11	techniques	technique	NOUN
gujaf-271	93	12	which	which	PRON
gujaf-271	93	13	results	result	VERB
gujaf-271	93	14	in	in	ADP
gujaf-271	93	15	minimizing	minimize	VERB
gujaf-271	93	16	the	the	DET
gujaf-271	93	17	business	business	NOUN
gujaf-271	93	18	enterprise	enterprise	NOUN
gujaf-271	93	19	cost	cost	NOUN
gujaf-271	93	20	(	(	PUNCT
gujaf-271	93	21	iatridis	iatridis	NOUN
gujaf-271	93	22	,	,	PUNCT
gujaf-271	93	23	2012	2012	NUM
gujaf-271	93	24	)	)	PUNCT
gujaf-271	93	25	.	.	PUNCT
gujaf-271	94	1	for	for	ADP
gujaf-271	94	2	this	this	DET
gujaf-271	94	3	reason	reason	NOUN
gujaf-271	94	4	,	,	PUNCT
gujaf-271	94	5	the	the	DET
gujaf-271	94	6	satisfactory	satisfactory	ADJ
gujaf-271	94	7	audit	audit	NOUN
gujaf-271	94	8	is	be	AUX
gujaf-271	94	9	a	a	DET
gujaf-271	94	10	major	major	ADJ
gujaf-271	94	11	concern	concern	NOUN
gujaf-271	94	12	for	for	ADP
gujaf-271	94	13	numerous	numerous	ADJ
gujaf-271	94	14	stakeholders	stakeholder	NOUN
gujaf-271	94	15	.	.	PUNCT
gujaf-271	95	1	the	the	DET
gujaf-271	95	2	audit	audit	NOUN
gujaf-271	95	3	report	report	NOUN
gujaf-271	95	4	was	be	AUX
gujaf-271	95	5	sometime	sometime	ADV
gujaf-271	95	6	seen	see	VERB
gujaf-271	95	7	as	as	ADP
gujaf-271	95	8	just	just	ADV
gujaf-271	95	9	a	a	DET
gujaf-271	95	10	legal	legal	ADJ
gujaf-271	95	11	requirement	requirement	NOUN
gujaf-271	95	12	and	and	CCONJ
gujaf-271	95	13	not	not	PART
gujaf-271	95	14	very	very	ADV
gujaf-271	95	15	useful	useful	ADJ
gujaf-271	95	16	for	for	ADP
gujaf-271	95	17	many	many	ADJ
gujaf-271	95	18	stakeholders	stakeholder	NOUN
gujaf-271	95	19	(	(	PUNCT
gujaf-271	95	20	barghathi	barghathi	PROPN
gujaf-271	95	21	,	,	PUNCT
gujaf-271	95	22	collison	collison	PROPN
gujaf-271	95	23	and	and	CCONJ
gujaf-271	95	24	crawford	crawford	PROPN
gujaf-271	95	25	,	,	PUNCT
gujaf-271	95	26	2018	2018	NUM
gujaf-271	95	27	)	)	PUNCT
gujaf-271	95	28	.	.	PUNCT
gujaf-271	96	1	therefore	therefore	ADV
gujaf-271	96	2	,	,	PUNCT
gujaf-271	96	3	the	the	DET
gujaf-271	96	4	regulators	regulator	NOUN
gujaf-271	96	5	update	update	VERB
gujaf-271	96	6	the	the	DET
gujaf-271	96	7	auditing	auditing	NOUN
gujaf-271	96	8	standards	standard	NOUN
gujaf-271	96	9	to	to	PART
gujaf-271	96	10	ensure	ensure	VERB
gujaf-271	96	11	the	the	DET
gujaf-271	96	12	usefulness	usefulness	NOUN
gujaf-271	96	13	and	and	CCONJ
gujaf-271	96	14	transparency	transparency	NOUN
gujaf-271	96	15	of	of	ADP
gujaf-271	96	16	the	the	DET
gujaf-271	96	17	audit	audit	NOUN
gujaf-271	96	18	report	report	NOUN
gujaf-271	96	19	for	for	ADP
gujaf-271	96	20	re	re	NOUN
gujaf-271	96	21	-	-	NOUN
gujaf-271	96	22	establishment	establishment	NOUN
gujaf-271	96	23	of	of	ADP
gujaf-271	96	24	the	the	DET
gujaf-271	96	25	users	user	NOUN
gujaf-271	96	26	’	’	PART
gujaf-271	96	27	faith	faith	NOUN
gujaf-271	96	28	and	and	CCONJ
gujaf-271	96	29	confidence	confidence	NOUN
gujaf-271	96	30	in	in	ADP
gujaf-271	96	31	financial	financial	ADJ
gujaf-271	96	32	statements	statement	NOUN
gujaf-271	96	33	(	(	PUNCT
gujaf-271	96	34	moroney	moroney	PROPN
gujaf-271	96	35	,	,	PUNCT
gujaf-271	96	36	phang	phang	PROPN
gujaf-271	96	37	&	&	CCONJ
gujaf-271	96	38	xiao	xiao	PROPN
gujaf-271	96	39	2021	2021	NUM
gujaf-271	96	40	)	)	PUNCT
gujaf-271	96	41	.	.	PUNCT
gujaf-271	97	1	audit	audit	NOUN
gujaf-271	97	2	quality	quality	NOUN
gujaf-271	97	3	may	may	AUX
gujaf-271	97	4	be	be	AUX
gujaf-271	97	5	seen	see	VERB
gujaf-271	97	6	as	as	ADP
gujaf-271	97	7	the	the	DET
gujaf-271	97	8	joint	joint	ADJ
gujaf-271	97	9	probability	probability	NOUN
gujaf-271	97	10	that	that	SCONJ
gujaf-271	97	11	the	the	DET
gujaf-271	97	12	auditor	auditor	NOUN
gujaf-271	97	13	would	would	AUX
gujaf-271	97	14	find	find	VERB
gujaf-271	97	15	a	a	DET
gujaf-271	97	16	breach	breach	NOUN
gujaf-271	97	17	in	in	ADP
gujaf-271	97	18	the	the	DET
gujaf-271	97	19	client	client	NOUN
gujaf-271	97	20	's	's	PART
gujaf-271	97	21	accounting	accounting	NOUN
gujaf-271	97	22	system	system	NOUN
gujaf-271	97	23	.	.	PUNCT
gujaf-271	98	1	it	it	PRON
gujaf-271	98	2	covers	cover	VERB
gujaf-271	98	3	the	the	DET
gujaf-271	98	4	dimensions	dimension	NOUN
gujaf-271	98	5	of	of	ADP
gujaf-271	98	6	competence	competence	NOUN
gujaf-271	98	7	and	and	CCONJ
gujaf-271	98	8	independence	independence	NOUN
gujaf-271	98	9	.	.	PUNCT
gujaf-271	99	1	earnings	earning	NOUN
gujaf-271	99	2	management	management	NOUN
gujaf-271	99	3	is	be	AUX
gujaf-271	99	4	receiving	receive	VERB
gujaf-271	99	5	more	more	ADJ
gujaf-271	99	6	attention	attention	NOUN
gujaf-271	99	7	as	as	ADP
gujaf-271	99	8	a	a	DET
gujaf-271	99	9	means	means	NOUN
gujaf-271	99	10	of	of	ADP
gujaf-271	99	11	manipulation	manipulation	NOUN
gujaf-271	99	12	that	that	PRON
gujaf-271	99	13	enables	enable	VERB
gujaf-271	99	14	managers	manager	NOUN
gujaf-271	99	15	to	to	PART
gujaf-271	99	16	satisfy	satisfy	VERB
gujaf-271	99	17	reporting	reporting	NOUN
gujaf-271	99	18	requirements	requirement	NOUN
gujaf-271	99	19	in	in	ADP
gujaf-271	99	20	specific	specific	ADJ
gujaf-271	99	21	economic	economic	ADJ
gujaf-271	99	22	situations	situation	NOUN
gujaf-271	99	23	(	(	PUNCT
gujaf-271	99	24	healy	healy	PROPN
gujaf-271	99	25	&	&	CCONJ
gujaf-271	99	26	wahlen	wahlen	PROPN
gujaf-271	99	27	,	,	PUNCT
gujaf-271	99	28	1999	1999	NUM
gujaf-271	99	29	)	)	PUNCT
gujaf-271	99	30	.	.	PUNCT
gujaf-271	100	1	the	the	DET
gujaf-271	100	2	quality	quality	NOUN
gujaf-271	100	3	of	of	ADP
gujaf-271	100	4	an	an	DET
gujaf-271	100	5	audit	audit	NOUN
gujaf-271	100	6	is	be	AUX
gujaf-271	100	7	determined	determine	VERB
gujaf-271	100	8	by	by	ADP
gujaf-271	100	9	its	its	PRON
gujaf-271	100	10	capacity	capacity	NOUN
gujaf-271	100	11	to	to	PART
gujaf-271	100	12	perceive	perceive	VERB
gujaf-271	100	13	and	and	CCONJ
gujaf-271	100	14	screen	screen	VERB
gujaf-271	100	15	substantial	substantial	ADJ
gujaf-271	100	16	monetary	monetary	ADJ
gujaf-271	100	17	announcement	announcement	NOUN
gujaf-271	100	18	fraud	fraud	NOUN
gujaf-271	100	19	,	,	PUNCT
gujaf-271	100	20	which	which	PRON
gujaf-271	100	21	include	include	VERB
gujaf-271	100	22	inadvertent	inadvertent	ADJ
gujaf-271	100	23	and	and	CCONJ
gujaf-271	100	24	intentional	intentional	ADJ
gujaf-271	100	25	errors	error	NOUN
gujaf-271	100	26	,	,	PUNCT
gujaf-271	100	27	reduce	reduce	VERB
gujaf-271	100	28	statistics	statistic	NOUN
gujaf-271	100	29	asymmetry	asymmetry	NOUN
gujaf-271	100	30	among	among	ADP
gujaf-271	100	31	buyers	buyer	NOUN
gujaf-271	100	32	and	and	CCONJ
gujaf-271	100	33	management	management	NOUN
gujaf-271	100	34	,	,	PUNCT
gujaf-271	100	35	and	and	CCONJ
gujaf-271	100	36	guide	guide	VERB
gujaf-271	100	37	investor	investor	NOUN
gujaf-271	100	38	safety	safety	NOUN
gujaf-271	100	39	(	(	PUNCT
gujaf-271	100	40	velte	velte	NOUN
gujaf-271	100	41	,	,	PUNCT
gujaf-271	100	42	2023	2023	NUM
gujaf-271	100	43	)	)	PUNCT
gujaf-271	100	44	.	.	PUNCT
gujaf-271	101	1	however	however	ADV
gujaf-271	101	2	,	,	PUNCT
gujaf-271	101	3	the	the	DET
gujaf-271	101	4	effect	effect	NOUN
gujaf-271	101	5	of	of	ADP
gujaf-271	101	6	negative	negative	ADJ
gujaf-271	101	7	external	external	ADJ
gujaf-271	101	8	audit	audit	NOUN
gujaf-271	101	9	has	have	AUX
gujaf-271	101	10	become	become	VERB
gujaf-271	101	11	a	a	DET
gujaf-271	101	12	challenge	challenge	NOUN
gujaf-271	101	13	to	to	ADP
gujaf-271	101	14	buyers	buyer	NOUN
gujaf-271	101	15	and	and	CCONJ
gujaf-271	101	16	different	different	ADJ
gujaf-271	101	17	users	user	NOUN
gujaf-271	101	18	of	of	ADP
gujaf-271	101	19	economic	economic	ADJ
gujaf-271	101	20	announcement	announcement	NOUN
gujaf-271	101	21	and	and	CCONJ
gujaf-271	101	22	in	in	ADP
gujaf-271	101	23	most	most	ADJ
gujaf-271	101	24	cases	case	NOUN
gujaf-271	101	25	manifest	manifest	VERB
gujaf-271	101	26	in	in	ADP
gujaf-271	101	27	financial	financial	ADJ
gujaf-271	101	28	scandals	scandal	NOUN
gujaf-271	101	29	and	and	CCONJ
gujaf-271	101	30	reason	reason	NOUN
gujaf-271	101	31	a	a	DET
gujaf-271	101	32	bad	bad	ADJ
gujaf-271	101	33	effect	effect	NOUN
gujaf-271	101	34	at	at	ADP
gujaf-271	101	35	the	the	DET
gujaf-271	101	36	commercial	commercial	ADJ
gujaf-271	101	37	enterprise	enterprise	NOUN
gujaf-271	101	38	.	.	PUNCT
gujaf-271	102	1	fraudulent	fraudulent	ADJ
gujaf-271	102	2	financial	financial	ADJ
gujaf-271	102	3	reporting	reporting	NOUN
gujaf-271	102	4	has	have	VERB
gujaf-271	102	5	dreadful	dreadful	ADJ
gujaf-271	102	6	results	result	NOUN
gujaf-271	102	7	for	for	ADP
gujaf-271	102	8	the	the	DET
gujaf-271	102	9	financial	financial	ADJ
gujaf-271	102	10	system	system	NOUN
gujaf-271	102	11	of	of	ADP
gujaf-271	102	12	any	any	DET
gujaf-271	102	13	enterprises	enterprise	NOUN
gujaf-271	102	14	.	.	PUNCT
gujaf-271	103	1	it	it	PRON
gujaf-271	103	2	effects	effect	NOUN
gujaf-271	103	3	includes	include	VERB
gujaf-271	103	4	financial	financial	ADJ
gujaf-271	103	5	loss	loss	NOUN
gujaf-271	103	6	and	and	CCONJ
gujaf-271	103	7	dent	dent	NOUN
gujaf-271	103	8	on	on	ADP
gujaf-271	103	9	the	the	DET
gujaf-271	103	10	popularity	popularity	NOUN
gujaf-271	103	11	of	of	ADP
gujaf-271	103	12	the	the	DET
gujaf-271	103	13	sufferer	sufferer	NOUN
gujaf-271	103	14	corporation	corporation	NOUN
gujaf-271	103	15	(	(	PUNCT
gujaf-271	103	16	burnaby	burnaby	PROPN
gujaf-271	103	17	et	et	PROPN
gujaf-271	103	18	al	al	PROPN
gujaf-271	103	19	.	.	PROPN
gujaf-271	103	20	2011	2011	NUM
gujaf-271	103	21	)	)	PUNCT
gujaf-271	103	22	.	.	PUNCT
gujaf-271	104	1	inside	inside	ADP
gujaf-271	104	2	the	the	DET
gujaf-271	104	3	case	case	NOUN
gujaf-271	104	4	of	of	ADP
gujaf-271	104	5	enron	enron	PROPN
gujaf-271	104	6	,	,	PUNCT
gujaf-271	104	7	income	income	NOUN
gujaf-271	104	8	was	be	AUX
gujaf-271	104	9	overstated	overstate	VERB
gujaf-271	104	10	by	by	ADP
gujaf-271	104	11	using	use	VERB
gujaf-271	104	12	as	as	ADP
gujaf-271	104	13	a	a	DET
gujaf-271	104	14	lot	lot	NOUN
gujaf-271	104	15	as	as	ADP
gujaf-271	104	16	586	586	NUM
gujaf-271	104	17	million	million	NUM
gujaf-271	104	18	greenbacks	greenback	NOUN
gujaf-271	104	19	for	for	ADP
gujaf-271	104	20	4	4	NUM
gujaf-271	104	21	years	year	NOUN
gujaf-271	104	22	.	.	PUNCT
gujaf-271	105	1	in	in	ADP
gujaf-271	105	2	the	the	DET
gujaf-271	105	3	case	case	NOUN
gujaf-271	105	4	of	of	ADP
gujaf-271	105	5	worldcom	worldcom	PROPN
gujaf-271	105	6	,	,	PUNCT
gujaf-271	105	7	fraud	fraud	NOUN
gujaf-271	105	8	in	in	ADP
gujaf-271	105	9	2002	2002	NUM
gujaf-271	105	10	running	run	VERB
gujaf-271	105	11	fees	fee	NOUN
gujaf-271	105	12	of	of	ADP
gujaf-271	105	13	$	$	SYM
gujaf-271	105	14	3.8billion	3.8billion	NUM
gujaf-271	105	15	was	be	AUX
gujaf-271	105	16	capitalized	capitalize	VERB
gujaf-271	105	17	as	as	ADP
gujaf-271	105	18	a	a	DET
gujaf-271	105	19	consequence	consequence	NOUN
gujaf-271	105	20	overstating	overstate	VERB
gujaf-271	105	21	its	its	PRON
gujaf-271	105	22	income	income	NOUN
gujaf-271	105	23	.	.	PUNCT
gujaf-271	106	1	in	in	ADP
gujaf-271	106	2	gusau	gusau	ADJ
gujaf-271	106	3	journal	journal	NOUN
gujaf-271	106	4	of	of	ADP
gujaf-271	106	5	accounting	accounting	NOUN
gujaf-271	106	6	and	and	CCONJ
gujaf-271	106	7	finance	finance	NOUN
gujaf-271	106	8	,	,	PUNCT
gujaf-271	106	9	vol	vol	NOUN
gujaf-271	106	10	.	.	PROPN
gujaf-271	106	11	5	5	NUM
gujaf-271	106	12	,	,	PUNCT
gujaf-271	106	13	issue	issue	NOUN
gujaf-271	106	14	1	1	NUM
gujaf-271	106	15	,	,	PUNCT
gujaf-271	106	16	april	april	PROPN
gujaf-271	106	17	,	,	PUNCT
gujaf-271	106	18	2024	2024	NUM
gujaf-271	106	19	3	3	NUM
gujaf-271	106	20	nigeria	nigeria	PROPN
gujaf-271	106	21	,	,	PUNCT
gujaf-271	106	22	the	the	DET
gujaf-271	106	23	cadbury	cadbury	PROPN
gujaf-271	106	24	(	(	PUNCT
gujaf-271	106	25	nig	nig	NOUN
gujaf-271	106	26	)	)	PUNCT
gujaf-271	106	27	scandal	scandal	NOUN
gujaf-271	106	28	has	have	AUX
gujaf-271	106	29	remained	remain	VERB
gujaf-271	106	30	a	a	DET
gujaf-271	106	31	reference	reference	NOUN
gujaf-271	106	32	factor	factor	NOUN
gujaf-271	106	33	for	for	ADP
gujaf-271	106	34	fraudulent	fraudulent	ADJ
gujaf-271	106	35	monetary	monetary	ADJ
gujaf-271	106	36	reporting	reporting	NOUN
gujaf-271	106	37	.	.	PUNCT
gujaf-271	107	1	despite	despite	SCONJ
gujaf-271	107	2	the	the	DET
gujaf-271	107	3	fact	fact	NOUN
gujaf-271	107	4	that	that	SCONJ
gujaf-271	107	5	there	there	PRON
gujaf-271	107	6	is	be	VERB
gujaf-271	107	7	call	call	NOUN
gujaf-271	107	8	for	for	ADP
gujaf-271	107	9	more	more	ADJ
gujaf-271	107	10	research	research	NOUN
gujaf-271	107	11	on	on	ADP
gujaf-271	107	12	the	the	DET
gujaf-271	107	13	relationship	relationship	NOUN
gujaf-271	107	14	between	between	ADP
gujaf-271	107	15	audit	audit	NOUN
gujaf-271	107	16	quality	quality	NOUN
gujaf-271	107	17	and	and	CCONJ
gujaf-271	107	18	earnings	earning	NOUN
gujaf-271	107	19	management	management	NOUN
gujaf-271	107	20	,	,	PUNCT
gujaf-271	107	21	there	there	PRON
gujaf-271	107	22	are	be	VERB
gujaf-271	107	23	scanty	scanty	ADJ
gujaf-271	107	24	studies	study	NOUN
gujaf-271	107	25	on	on	ADP
gujaf-271	107	26	the	the	DET
gujaf-271	107	27	impact	impact	NOUN
gujaf-271	107	28	of	of	ADP
gujaf-271	107	29	audit	audit	NOUN
gujaf-271	107	30	quality	quality	NOUN
gujaf-271	107	31	on	on	ADP
gujaf-271	107	32	earnings	earning	NOUN
gujaf-271	107	33	management	management	NOUN
gujaf-271	107	34	particularly	particularly	ADV
gujaf-271	107	35	in	in	ADP
gujaf-271	107	36	nigeria	nigeria	PROPN
gujaf-271	107	37	for	for	ADP
gujaf-271	107	38	instance	instance	NOUN
gujaf-271	107	39	(	(	PUNCT
gujaf-271	107	40	abubakar	abubakar	PROPN
gujaf-271	107	41	,	,	PUNCT
gujaf-271	107	42	mazadu	mazadu	PROPN
gujaf-271	107	43	&	&	CCONJ
gujaf-271	107	44	yusuf	yusuf	PROPN
gujaf-271	107	45	2020	2020	NUM
gujaf-271	107	46	:	:	PUNCT
gujaf-271	108	1	afifa	afifa	PROPN
gujaf-271	108	2	,	,	PUNCT
gujaf-271	108	3	saleh	saleh	PROPN
gujaf-271	108	4	&	&	CCONJ
gujaf-271	108	5	haniah	haniah	PROPN
gujaf-271	108	6	2021	2021	NUM
gujaf-271	108	7	:	:	PUNCT
gujaf-271	108	8	alyaarubi	alyaarubi	ADV
gujaf-271	108	9	,	,	PUNCT
gujaf-271	108	10	alkindi	alkindi	PROPN
gujaf-271	108	11	&	&	CCONJ
gujaf-271	108	12	ahmed	ahmed	PROPN
gujaf-271	108	13	2021	2021	NUM
gujaf-271	108	14	:	:	PUNCT
gujaf-271	108	15	androjuniko	androjuniko	NOUN
gujaf-271	108	16	&	&	CCONJ
gujaf-271	108	17	sihombing	sihombe	VERB
gujaf-271	108	18	2022	2022	NUM
gujaf-271	108	19	:	:	PUNCT
gujaf-271	108	20	debnath	debnath	PROPN
gujaf-271	108	21	,	,	PUNCT
gujaf-271	108	22	chowdhury	chowdhury	PROPN
gujaf-271	108	23	&	&	CCONJ
gujaf-271	108	24	khan	khan	PROPN
gujaf-271	108	25	2022	2022	NUM
gujaf-271	108	26	:	:	PUNCT
gujaf-271	108	27	fakhfakh	fakhfakh	NOUN
gujaf-271	108	28	&	&	CCONJ
gujaf-271	108	29	jarboui	jarboui	PROPN
gujaf-271	108	30	(	(	PUNCT
gujaf-271	108	31	2022	2022	NUM
gujaf-271	108	32	):	):	PUNCT
gujaf-271	108	33	kurawa	kurawa	PROPN
gujaf-271	108	34	&	&	CCONJ
gujaf-271	108	35	ishaku	ishaku	PROPN
gujaf-271	108	36	2020	2020	NUM
gujaf-271	108	37	:	:	PUNCT
gujaf-271	108	38	orbunde	orbunde	PROPN
gujaf-271	108	39	,	,	PUNCT
gujaf-271	108	40	oyewobi	oyewobi	PROPN
gujaf-271	108	41	&	&	CCONJ
gujaf-271	108	42	musa	musa	PROPN
gujaf-271	108	43	2021	2021	NUM
gujaf-271	108	44	:	:	PUNCT
gujaf-271	108	45	shehu	shehu	NOUN
gujaf-271	108	46	2017	2017	NUM
gujaf-271	108	47	:	:	PUNCT
gujaf-271	108	48	tajudeen	tajudeen	NOUN
gujaf-271	108	49	2020	2020	NUM
gujaf-271	108	50	:	:	PUNCT
gujaf-271	108	51	thomas	thomas	PROPN
gujaf-271	108	52	2022	2022	NUM
gujaf-271	108	53	:	:	PUNCT
gujaf-271	108	54	tyokoso	tyokoso	NOUN
gujaf-271	108	55	,	,	PUNCT
gujaf-271	108	56	sabari	sabari	PROPN
gujaf-271	108	57	,	,	PUNCT
gujaf-271	108	58	dogarawa	dogarawa	PROPN
gujaf-271	108	59	&	&	CCONJ
gujaf-271	108	60	ibrahim	ibrahim	PROPN
gujaf-271	108	61	2016	2016	NUM
gujaf-271	108	62	:	:	PUNCT
gujaf-271	108	63	yusuf	yusuf	PROPN
gujaf-271	108	64	2021	2021	NUM
gujaf-271	108	65	:	:	PUNCT
gujaf-271	108	66	zgarni	zgarni	PROPN
gujaf-271	108	67	&	&	CCONJ
gujaf-271	108	68	chikhaoui	chikhaoui	VERB
gujaf-271	108	69	2022	2022	NUM
gujaf-271	108	70	)	)	PUNCT
gujaf-271	108	71	.	.	PUNCT
gujaf-271	109	1	the	the	DET
gujaf-271	109	2	review	review	NOUN
gujaf-271	109	3	of	of	ADP
gujaf-271	109	4	these	these	DET
gujaf-271	109	5	studies	study	NOUN
gujaf-271	109	6	revealed	reveal	VERB
gujaf-271	109	7	that	that	SCONJ
gujaf-271	109	8	there	there	PRON
gujaf-271	109	9	are	be	VERB
gujaf-271	109	10	contradictory	contradictory	ADJ
gujaf-271	109	11	results	result	NOUN
gujaf-271	109	12	explaining	explain	VERB
gujaf-271	109	13	the	the	DET
gujaf-271	109	14	relationship	relationship	NOUN
gujaf-271	109	15	between	between	ADP
gujaf-271	109	16	audit	audit	NOUN
gujaf-271	109	17	quality	quality	NOUN
gujaf-271	109	18	variables	variable	NOUN
gujaf-271	109	19	and	and	CCONJ
gujaf-271	109	20	earnings	earning	NOUN
gujaf-271	109	21	management	management	NOUN
gujaf-271	109	22	.	.	PUNCT
gujaf-271	110	1	hence	hence	ADV
gujaf-271	110	2	,	,	PUNCT
gujaf-271	110	3	a	a	DET
gujaf-271	110	4	serious	serious	ADJ
gujaf-271	110	5	need	need	NOUN
gujaf-271	110	6	for	for	ADP
gujaf-271	110	7	research	research	NOUN
gujaf-271	110	8	of	of	ADP
gujaf-271	110	9	this	this	DET
gujaf-271	110	10	nature	nature	NOUN
gujaf-271	110	11	.	.	PUNCT
gujaf-271	111	1	again	again	ADV
gujaf-271	111	2	,	,	PUNCT
gujaf-271	111	3	earlier	early	ADV
gujaf-271	111	4	nigerian	nigerian	ADJ
gujaf-271	111	5	studies	study	NOUN
gujaf-271	111	6	have	have	AUX
gujaf-271	111	7	used	use	VERB
gujaf-271	111	8	dechow	dechow	ADV
gujaf-271	111	9	and	and	CCONJ
gujaf-271	111	10	dechev	dechev	ADJ
gujaf-271	111	11	,	,	PUNCT
gujaf-271	111	12	(	(	PUNCT
gujaf-271	111	13	2002	2002	NUM
gujaf-271	111	14	)	)	PUNCT
gujaf-271	111	15	,	,	PUNCT
gujaf-271	111	16	jones	jones	PROPN
gujaf-271	111	17	et	et	PROPN
gujaf-271	111	18	al	al	PROPN
gujaf-271	111	19	(	(	PUNCT
gujaf-271	111	20	2005	2005	NUM
gujaf-271	111	21	)	)	PUNCT
gujaf-271	111	22	,	,	PUNCT
gujaf-271	111	23	fracies	fracie	VERB
gujaf-271	111	24	et	et	PROPN
gujaf-271	111	25	al	al	PROPN
gujaf-271	111	26	.	.	PROPN
gujaf-271	111	27	,	,	PUNCT
gujaf-271	111	28	(	(	PUNCT
gujaf-271	111	29	2005	2005	NUM
gujaf-271	111	30	)	)	PUNCT
gujaf-271	111	31	,	,	PUNCT
gujaf-271	111	32	changed	change	VERB
gujaf-271	111	33	jones	jones	PROPN
gujaf-271	111	34	version	version	PROPN
gujaf-271	111	35	as	as	ADP
gujaf-271	111	36	a	a	DET
gujaf-271	111	37	measurement	measurement	NOUN
gujaf-271	111	38	of	of	ADP
gujaf-271	111	39	discretional	discretional	ADJ
gujaf-271	111	40	accruals	accrual	NOUN
gujaf-271	111	41	as	as	ADP
gujaf-271	111	42	proxy	proxy	NOUN
gujaf-271	111	43	of	of	ADP
gujaf-271	111	44	profits	profit	NOUN
gujaf-271	111	45	management	management	NOUN
gujaf-271	111	46	and	and	CCONJ
gujaf-271	111	47	those	those	DET
gujaf-271	111	48	fashions	fashion	NOUN
gujaf-271	111	49	have	have	VERB
gujaf-271	111	50	a	a	DET
gujaf-271	111	51	variety	variety	NOUN
gujaf-271	111	52	of	of	ADP
gujaf-271	111	53	criticisms	criticism	NOUN
gujaf-271	111	54	by	by	ADP
gujaf-271	111	55	way	way	NOUN
gujaf-271	111	56	of	of	ADP
gujaf-271	111	57	other	other	ADJ
gujaf-271	111	58	researchers	researcher	NOUN
gujaf-271	111	59	.	.	PUNCT
gujaf-271	112	1	therefore	therefore	ADV
gujaf-271	112	2	,	,	PUNCT
gujaf-271	112	3	this	this	DET
gujaf-271	112	4	look	look	NOUN
gujaf-271	112	5	at	at	ADP
gujaf-271	112	6	adopts	adopt	VERB
gujaf-271	112	7	collins	collins	PROPN
gujaf-271	112	8	et	et	PROPN
gujaf-271	112	9	al	al	PROPN
gujaf-271	112	10	(	(	PUNCT
gujaf-271	112	11	2017	2017	NUM
gujaf-271	112	12	)	)	PUNCT
gujaf-271	112	13	model	model	NOUN
gujaf-271	112	14	as	as	ADP
gujaf-271	112	15	size	size	NOUN
gujaf-271	112	16	of	of	ADP
gujaf-271	112	17	discretional	discretional	ADJ
gujaf-271	112	18	accruals	accrual	NOUN
gujaf-271	112	19	which	which	PRON
gujaf-271	112	20	is	be	AUX
gujaf-271	112	21	more	more	ADV
gujaf-271	112	22	effective	effective	ADJ
gujaf-271	112	23	examine	examine	NOUN
gujaf-271	112	24	to	to	ADP
gujaf-271	112	25	those	those	DET
gujaf-271	112	26	fashions	fashion	NOUN
gujaf-271	112	27	that	that	PRON
gujaf-271	112	28	have	have	AUX
gujaf-271	112	29	used	use	VERB
gujaf-271	112	30	by	by	ADP
gujaf-271	112	31	preceding	precede	VERB
gujaf-271	112	32	studies	study	NOUN
gujaf-271	112	33	and	and	CCONJ
gujaf-271	112	34	its	its	PRON
gujaf-271	112	35	most	most	ADV
gujaf-271	112	36	recent	recent	ADJ
gujaf-271	112	37	version	version	NOUN
gujaf-271	112	38	to	to	PART
gujaf-271	112	39	degree	degree	VERB
gujaf-271	112	40	accruals	accrual	NOUN
gujaf-271	112	41	of	of	ADP
gujaf-271	112	42	earnings	earning	NOUN
gujaf-271	112	43	management	management	NOUN
gujaf-271	112	44	.	.	PUNCT
gujaf-271	113	1	the	the	DET
gujaf-271	113	2	motivation	motivation	NOUN
gujaf-271	113	3	of	of	ADP
gujaf-271	113	4	this	this	DET
gujaf-271	113	5	research	research	NOUN
gujaf-271	113	6	practically	practically	ADV
gujaf-271	113	7	is	be	AUX
gujaf-271	113	8	expected	expect	VERB
gujaf-271	113	9	to	to	PART
gujaf-271	113	10	serve	serve	VERB
gujaf-271	113	11	as	as	ADP
gujaf-271	113	12	addition	addition	NOUN
gujaf-271	113	13	to	to	ADP
gujaf-271	113	14	knowledge	knowledge	NOUN
gujaf-271	113	15	in	in	ADP
gujaf-271	113	16	the	the	DET
gujaf-271	113	17	area	area	NOUN
gujaf-271	113	18	of	of	ADP
gujaf-271	113	19	audit	audit	NOUN
gujaf-271	113	20	quality	quality	NOUN
gujaf-271	113	21	and	and	CCONJ
gujaf-271	113	22	earnings	earning	NOUN
gujaf-271	113	23	management	management	NOUN
gujaf-271	113	24	of	of	ADP
gujaf-271	113	25	consumer	consumer	NOUN
gujaf-271	113	26	goods	good	NOUN
gujaf-271	113	27	firms	firm	NOUN
gujaf-271	113	28	.	.	PUNCT
gujaf-271	114	1	practically	practically	ADV
gujaf-271	114	2	,	,	PUNCT
gujaf-271	114	3	the	the	DET
gujaf-271	114	4	findings	finding	NOUN
gujaf-271	114	5	of	of	ADP
gujaf-271	114	6	this	this	DET
gujaf-271	114	7	research	research	NOUN
gujaf-271	114	8	will	will	AUX
gujaf-271	114	9	serve	serve	VERB
gujaf-271	114	10	as	as	ADP
gujaf-271	114	11	a	a	DET
gujaf-271	114	12	policy	policy	NOUN
gujaf-271	114	13	guide	guide	NOUN
gujaf-271	114	14	for	for	ADP
gujaf-271	114	15	the	the	DET
gujaf-271	114	16	shareholders	shareholder	NOUN
gujaf-271	114	17	,	,	PUNCT
gujaf-271	114	18	management	management	NOUN
gujaf-271	114	19	and	and	CCONJ
gujaf-271	114	20	other	other	ADJ
gujaf-271	114	21	stakeholders	stakeholder	NOUN
gujaf-271	114	22	of	of	ADP
gujaf-271	114	23	firms	firm	NOUN
gujaf-271	114	24	in	in	ADP
gujaf-271	114	25	nigeria	nigeria	PROPN
gujaf-271	114	26	.	.	PUNCT
gujaf-271	115	1	thus	thus	ADV
gujaf-271	115	2	,	,	PUNCT
gujaf-271	115	3	the	the	DET
gujaf-271	115	4	main	main	ADJ
gujaf-271	115	5	objective	objective	NOUN
gujaf-271	115	6	of	of	ADP
gujaf-271	115	7	the	the	DET
gujaf-271	115	8	study	study	NOUN
gujaf-271	115	9	is	be	AUX
gujaf-271	115	10	to	to	PART
gujaf-271	115	11	examine	examine	VERB
gujaf-271	115	12	the	the	DET
gujaf-271	115	13	impact	impact	NOUN
gujaf-271	115	14	of	of	ADP
gujaf-271	115	15	audit	audit	NOUN
gujaf-271	115	16	quality	quality	NOUN
gujaf-271	115	17	(	(	PUNCT
gujaf-271	115	18	proxied	proxie	VERB
gujaf-271	115	19	by	by	ADP
gujaf-271	115	20	audit	audit	NOUN
gujaf-271	115	21	reporting	reporting	NOUN
gujaf-271	115	22	lag	lag	NOUN
gujaf-271	115	23	,	,	PUNCT
gujaf-271	115	24	audit	audit	NOUN
gujaf-271	115	25	tenure	tenure	NOUN
gujaf-271	115	26	,	,	PUNCT
gujaf-271	115	27	audit	audit	NOUN
gujaf-271	115	28	client	client	NOUN
gujaf-271	115	29	importance	importance	NOUN
gujaf-271	115	30	and	and	CCONJ
gujaf-271	115	31	audit	audit	NOUN
gujaf-271	115	32	independence	independence	NOUN
gujaf-271	115	33	)	)	PUNCT
gujaf-271	115	34	on	on	ADP
gujaf-271	115	35	earnings	earning	NOUN
gujaf-271	115	36	management	management	NOUN
gujaf-271	115	37	of	of	ADP
gujaf-271	115	38	listed	list	VERB
gujaf-271	115	39	consumer	consumer	NOUN
gujaf-271	115	40	goods	good	NOUN
gujaf-271	115	41	firms	firm	NOUN
gujaf-271	115	42	in	in	ADP
gujaf-271	115	43	nigeria	nigeria	PROPN
gujaf-271	115	44	.	.	PUNCT
gujaf-271	116	1	based	base	VERB
gujaf-271	116	2	on	on	ADP
gujaf-271	116	3	the	the	DET
gujaf-271	116	4	above	above	ADJ
gujaf-271	116	5	objectives	objective	NOUN
gujaf-271	116	6	,	,	PUNCT
gujaf-271	116	7	the	the	DET
gujaf-271	116	8	following	follow	VERB
gujaf-271	116	9	research	research	NOUN
gujaf-271	116	10	hypotheses	hypothesis	NOUN
gujaf-271	116	11	have	have	AUX
gujaf-271	116	12	been	be	AUX
gujaf-271	116	13	formulated	formulate	VERB
gujaf-271	116	14	in	in	ADP
gujaf-271	116	15	a	a	DET
gujaf-271	116	16	null	null	ADJ
gujaf-271	116	17	form	form	NOUN
gujaf-271	116	18	to	to	PART
gujaf-271	116	19	guide	guide	VERB
gujaf-271	116	20	the	the	DET
gujaf-271	116	21	study	study	NOUN
gujaf-271	116	22	:	:	PUNCT
gujaf-271	116	23	h01	h01	NOUN
gujaf-271	116	24	:	:	PUNCT
gujaf-271	116	25	audit	audit	NOUN
gujaf-271	116	26	reporting	reporting	NOUN
gujaf-271	116	27	lag	lag	NOUN
gujaf-271	116	28	has	have	VERB
gujaf-271	116	29	no	no	DET
gujaf-271	116	30	significant	significant	ADJ
gujaf-271	116	31	impact	impact	NOUN
gujaf-271	116	32	on	on	ADP
gujaf-271	116	33	the	the	DET
gujaf-271	116	34	earnings	earning	NOUN
gujaf-271	116	35	management	management	NOUN
gujaf-271	116	36	of	of	ADP
gujaf-271	116	37	listed	list	VERB
gujaf-271	116	38	consumer	consumer	NOUN
gujaf-271	116	39	goods	good	NOUN
gujaf-271	116	40	firms	firm	NOUN
gujaf-271	116	41	in	in	ADP
gujaf-271	116	42	nigeria	nigeria	PROPN
gujaf-271	116	43	h02	h02	PROPN
gujaf-271	116	44	:	:	PUNCT
gujaf-271	116	45	audit	audit	NOUN
gujaf-271	116	46	tenure	tenure	NOUN
gujaf-271	116	47	has	have	VERB
gujaf-271	116	48	no	no	DET
gujaf-271	116	49	significant	significant	ADJ
gujaf-271	116	50	impact	impact	NOUN
gujaf-271	116	51	on	on	ADP
gujaf-271	116	52	the	the	DET
gujaf-271	116	53	earnings	earning	NOUN
gujaf-271	116	54	management	management	NOUN
gujaf-271	116	55	of	of	ADP
gujaf-271	116	56	listed	list	VERB
gujaf-271	116	57	consumer	consumer	NOUN
gujaf-271	116	58	goods	good	NOUN
gujaf-271	116	59	firms	firm	NOUN
gujaf-271	116	60	in	in	ADP
gujaf-271	116	61	nigeria	nigeria	PROPN
gujaf-271	116	62	gusau	gusau	PROPN
gujaf-271	116	63	journal	journal	PROPN
gujaf-271	116	64	of	of	ADP
gujaf-271	116	65	accounting	accounting	NOUN
gujaf-271	116	66	and	and	CCONJ
gujaf-271	116	67	finance	finance	NOUN
gujaf-271	116	68	,	,	PUNCT
gujaf-271	116	69	vol	vol	NOUN
gujaf-271	116	70	.	.	PROPN
gujaf-271	116	71	5	5	NUM
gujaf-271	116	72	,	,	PUNCT
gujaf-271	116	73	issue	issue	NOUN
gujaf-271	116	74	1	1	NUM
gujaf-271	116	75	,	,	PUNCT
gujaf-271	116	76	april	april	PROPN
gujaf-271	116	77	,	,	PUNCT
gujaf-271	116	78	2024	2024	NUM
gujaf-271	116	79	4	4	NUM
gujaf-271	116	80	h03	h03	NOUN
gujaf-271	116	81	:	:	PUNCT
gujaf-271	116	82	audit	audit	NOUN
gujaf-271	116	83	client	client	NOUN
gujaf-271	116	84	importance	importance	NOUN
gujaf-271	116	85	has	have	VERB
gujaf-271	116	86	no	no	DET
gujaf-271	116	87	significant	significant	ADJ
gujaf-271	116	88	impact	impact	NOUN
gujaf-271	116	89	on	on	ADP
gujaf-271	116	90	the	the	DET
gujaf-271	116	91	earnings	earning	NOUN
gujaf-271	116	92	management	management	NOUN
gujaf-271	116	93	of	of	ADP
gujaf-271	116	94	listed	list	VERB
gujaf-271	116	95	consumer	consumer	NOUN
gujaf-271	116	96	goods	good	NOUN
gujaf-271	116	97	firms	firm	NOUN
gujaf-271	116	98	in	in	ADP
gujaf-271	116	99	nigeria	nigeria	PROPN
gujaf-271	116	100	h04	h04	PROPN
gujaf-271	116	101	:	:	PUNCT
gujaf-271	116	102	audit	audit	NOUN
gujaf-271	116	103	independence	independence	NOUN
gujaf-271	116	104	has	have	VERB
gujaf-271	116	105	no	no	DET
gujaf-271	116	106	significant	significant	ADJ
gujaf-271	116	107	impact	impact	NOUN
gujaf-271	116	108	on	on	ADP
gujaf-271	116	109	the	the	DET
gujaf-271	116	110	earnings	earning	NOUN
gujaf-271	116	111	management	management	NOUN
gujaf-271	116	112	of	of	ADP
gujaf-271	116	113	listed	list	VERB
gujaf-271	116	114	consumer	consumer	NOUN
gujaf-271	116	115	goods	good	NOUN
gujaf-271	116	116	firms	firm	NOUN
gujaf-271	116	117	in	in	ADP
gujaf-271	116	118	nigeria	nigeria	PROPN
gujaf-271	116	119	2	2	NUM
gujaf-271	116	120	.	.	X
gujaf-271	116	121	review	review	NOUN
gujaf-271	116	122	of	of	ADP
gujaf-271	116	123	related	related	ADJ
gujaf-271	116	124	studies	study	NOUN
gujaf-271	116	125	audit	audit	NOUN
gujaf-271	116	126	quality	quality	NOUN
gujaf-271	116	127	has	have	VERB
gujaf-271	116	128	a	a	DET
gujaf-271	116	129	link	link	NOUN
gujaf-271	116	130	with	with	ADP
gujaf-271	116	131	earnings	earning	NOUN
gujaf-271	116	132	management	management	NOUN
gujaf-271	116	133	that	that	PRON
gujaf-271	116	134	can	can	AUX
gujaf-271	116	135	play	play	VERB
gujaf-271	116	136	a	a	DET
gujaf-271	116	137	significant	significant	ADJ
gujaf-271	116	138	role	role	NOUN
gujaf-271	116	139	in	in	ADP
gujaf-271	116	140	reducing	reduce	VERB
gujaf-271	116	141	earnings	earning	NOUN
gujaf-271	116	142	management	management	NOUN
gujaf-271	116	143	in	in	ADP
gujaf-271	116	144	listed	list	VERB
gujaf-271	116	145	companies	company	NOUN
gujaf-271	116	146	.	.	PUNCT
gujaf-271	117	1	this	this	DET
gujaf-271	117	2	study	study	NOUN
gujaf-271	117	3	reviewed	review	VERB
gujaf-271	117	4	empirical	empirical	ADJ
gujaf-271	117	5	studies	study	NOUN
gujaf-271	117	6	that	that	PRON
gujaf-271	117	7	looked	look	VERB
gujaf-271	117	8	into	into	ADP
gujaf-271	117	9	earnings	earning	NOUN
gujaf-271	117	10	management	management	NOUN
gujaf-271	117	11	and	and	CCONJ
gujaf-271	117	12	how	how	SCONJ
gujaf-271	117	13	it	it	PRON
gujaf-271	117	14	responds	respond	VERB
gujaf-271	117	15	to	to	PART
gujaf-271	117	16	audit	audit	VERB
gujaf-271	117	17	quality	quality	NOUN
gujaf-271	117	18	variables	variable	NOUN
gujaf-271	117	19	(	(	PUNCT
gujaf-271	117	20	audit	audit	NOUN
gujaf-271	117	21	reporting	reporting	NOUN
gujaf-271	117	22	lag	lag	NOUN
gujaf-271	117	23	,	,	PUNCT
gujaf-271	117	24	audit	audit	NOUN
gujaf-271	117	25	tenure	tenure	NOUN
gujaf-271	117	26	,	,	PUNCT
gujaf-271	117	27	audit	audit	NOUN
gujaf-271	117	28	client	client	NOUN
gujaf-271	117	29	importance	importance	NOUN
gujaf-271	117	30	and	and	CCONJ
gujaf-271	117	31	audit	audit	NOUN
gujaf-271	117	32	independence	independence	NOUN
gujaf-271	117	33	)	)	PUNCT
gujaf-271	117	34	.	.	PUNCT
gujaf-271	118	1	audit	audit	NOUN
gujaf-271	118	2	reporting	report	VERB
gujaf-271	118	3	lag	lag	NOUN
gujaf-271	118	4	and	and	CCONJ
gujaf-271	118	5	earnings	earning	NOUN
gujaf-271	118	6	management	management	NOUN
gujaf-271	118	7	previous	previous	ADJ
gujaf-271	118	8	research	research	NOUN
gujaf-271	118	9	had	have	AUX
gujaf-271	118	10	not	not	PART
gujaf-271	118	11	given	give	VERB
gujaf-271	118	12	a	a	DET
gujaf-271	118	13	lot	lot	NOUN
gujaf-271	118	14	attention	attention	NOUN
gujaf-271	118	15	on	on	ADP
gujaf-271	118	16	courting	court	VERB
gujaf-271	118	17	among	among	ADP
gujaf-271	118	18	reporting	report	VERB
gujaf-271	118	19	lag	lag	NOUN
gujaf-271	118	20	and	and	CCONJ
gujaf-271	118	21	earnings	earning	NOUN
gujaf-271	118	22	control	control	NOUN
gujaf-271	118	23	.	.	PUNCT
gujaf-271	119	1	audit	audit	NOUN
gujaf-271	119	2	report	report	NOUN
gujaf-271	119	3	lag	lag	NOUN
gujaf-271	119	4	is	be	AUX
gujaf-271	119	5	the	the	DET
gujaf-271	119	6	closing	closing	NOUN
gujaf-271	119	7	length	length	NOUN
gujaf-271	119	8	of	of	ADP
gujaf-271	119	9	the	the	DET
gujaf-271	119	10	give	give	NOUN
gujaf-271	119	11	up	up	ADP
gujaf-271	119	12	of	of	ADP
gujaf-271	119	13	the	the	DET
gujaf-271	119	14	economic	economic	ADJ
gujaf-271	119	15	year	year	NOUN
gujaf-271	119	16	till	till	SCONJ
gujaf-271	119	17	the	the	DET
gujaf-271	119	18	monetary	monetary	ADJ
gujaf-271	119	19	statements	statement	NOUN
gujaf-271	119	20	are	be	AUX
gujaf-271	119	21	published	publish	VERB
gujaf-271	119	22	to	to	ADP
gujaf-271	119	23	interested	interested	ADJ
gujaf-271	119	24	events	event	NOUN
gujaf-271	119	25	(	(	PUNCT
gujaf-271	119	26	pizzini	pizzini	NOUN
gujaf-271	119	27	et	et	PROPN
gujaf-271	119	28	al	al	PROPN
gujaf-271	119	29	.	.	PROPN
gujaf-271	119	30	2015	2015	NUM
gujaf-271	119	31	)	)	PUNCT
gujaf-271	119	32	.	.	PUNCT
gujaf-271	120	1	the	the	DET
gujaf-271	120	2	timeliness	timeliness	NOUN
gujaf-271	120	3	of	of	ADP
gujaf-271	120	4	the	the	DET
gujaf-271	120	5	audit	audit	NOUN
gujaf-271	120	6	opinion	opinion	NOUN
gujaf-271	120	7	disclosure	disclosure	NOUN
gujaf-271	120	8	is	be	AUX
gujaf-271	120	9	enormous	enormous	ADJ
gujaf-271	120	10	in	in	ADP
gujaf-271	120	11	offering	offer	VERB
gujaf-271	120	12	proof	proof	NOUN
gujaf-271	120	13	about	about	ADP
gujaf-271	120	14	the	the	DET
gujaf-271	120	15	qualified	qualified	ADJ
gujaf-271	120	16	evaluations	evaluation	NOUN
gujaf-271	120	17	to	to	PART
gujaf-271	120	18	carry	carry	VERB
gujaf-271	120	19	facts	fact	NOUN
gujaf-271	120	20	to	to	ADP
gujaf-271	120	21	the	the	DET
gujaf-271	120	22	marketplace	marketplace	NOUN
gujaf-271	120	23	(	(	PUNCT
gujaf-271	120	24	afify	afify	VERB
gujaf-271	120	25	,	,	PUNCT
gujaf-271	120	26	2009	2009	NUM
gujaf-271	120	27	)	)	PUNCT
gujaf-271	120	28	.	.	PUNCT
gujaf-271	121	1	apadore	apadore	PROPN
gujaf-271	121	2	,	,	PUNCT
gujaf-271	121	3	kogilavani	kogilavani	NOUN
gujaf-271	121	4	and	and	CCONJ
gujaf-271	121	5	noor	noor	PROPN
gujaf-271	121	6	(	(	PUNCT
gujaf-271	121	7	2013	2013	NUM
gujaf-271	121	8	)	)	PUNCT
gujaf-271	121	9	defined	define	VERB
gujaf-271	121	10	that	that	SCONJ
gujaf-271	121	11	delays	delay	NOUN
gujaf-271	121	12	within	within	ADP
gujaf-271	121	13	the	the	DET
gujaf-271	121	14	presentation	presentation	NOUN
gujaf-271	121	15	of	of	ADP
gujaf-271	121	16	economic	economic	ADJ
gujaf-271	121	17	statements	statement	NOUN
gujaf-271	121	18	could	could	AUX
gujaf-271	121	19	lessen	lessen	VERB
gujaf-271	121	20	the	the	DET
gujaf-271	121	21	usefulness	usefulness	NOUN
gujaf-271	121	22	and	and	CCONJ
gujaf-271	121	23	economic	economic	ADJ
gujaf-271	121	24	cost	cost	NOUN
gujaf-271	121	25	of	of	ADP
gujaf-271	121	26	information	information	NOUN
gujaf-271	121	27	.	.	PUNCT
gujaf-271	122	1	cohen	cohen	PROPN
gujaf-271	122	2	and	and	CCONJ
gujaf-271	122	3	leventis	leventis	PROPN
gujaf-271	122	4	(	(	PUNCT
gujaf-271	122	5	2013	2013	NUM
gujaf-271	122	6	)	)	PUNCT
gujaf-271	122	7	argue	argue	VERB
gujaf-271	122	8	that	that	SCONJ
gujaf-271	122	9	huge	huge	ADJ
gujaf-271	122	10	four	four	NUM
gujaf-271	122	11	firms	firm	NOUN
gujaf-271	122	12	tend	tend	VERB
gujaf-271	122	13	to	to	PART
gujaf-271	122	14	have	have	VERB
gujaf-271	122	15	a	a	DET
gujaf-271	122	16	stronger	strong	ADJ
gujaf-271	122	17	incentive	incentive	NOUN
gujaf-271	122	18	to	to	PART
gujaf-271	122	19	complete	complete	VERB
gujaf-271	122	20	their	their	PRON
gujaf-271	122	21	audit	audit	NOUN
gujaf-271	122	22	work	work	NOUN
gujaf-271	122	23	quicker	quick	ADV
gujaf-271	122	24	to	to	PART
gujaf-271	122	25	keep	keep	VERB
gujaf-271	122	26	their	their	PRON
gujaf-271	122	27	recognition	recognition	NOUN
gujaf-271	122	28	.	.	PUNCT
gujaf-271	123	1	empirically	empirically	ADV
gujaf-271	123	2	,	,	PUNCT
gujaf-271	123	3	fakhfakh	fakhfakh	PROPN
gujaf-271	123	4	&	&	CCONJ
gujaf-271	123	5	jarboui	jarboui	PROPN
gujaf-271	123	6	(	(	PUNCT
gujaf-271	123	7	2022	2022	NUM
gujaf-271	123	8	)	)	PUNCT
gujaf-271	123	9	examined	examine	VERB
gujaf-271	123	10	the	the	DET
gujaf-271	123	11	impact	impact	NOUN
gujaf-271	123	12	of	of	ADP
gujaf-271	123	13	earnings	earning	NOUN
gujaf-271	123	14	management	management	NOUN
gujaf-271	123	15	and	and	CCONJ
gujaf-271	123	16	audit	audit	NOUN
gujaf-271	123	17	report	report	NOUN
gujaf-271	123	18	lag	lag	VERB
gujaf-271	123	19	:	:	PUNCT
gujaf-271	123	20	the	the	DET
gujaf-271	123	21	role	role	NOUN
gujaf-271	123	22	of	of	ADP
gujaf-271	123	23	audit	audit	NOUN
gujaf-271	123	24	risk	risk	NOUN
gujaf-271	123	25	-	-	PUNCT
gujaf-271	123	26	tunisian	tunisian	ADJ
gujaf-271	123	27	evidence	evidence	NOUN
gujaf-271	123	28	.	.	PUNCT
gujaf-271	124	1	the	the	DET
gujaf-271	124	2	findings	finding	NOUN
gujaf-271	124	3	show	show	VERB
gujaf-271	124	4	that	that	SCONJ
gujaf-271	124	5	firms	firm	NOUN
gujaf-271	124	6	which	which	PRON
gujaf-271	124	7	manage	manage	VERB
gujaf-271	124	8	their	their	PRON
gujaf-271	124	9	earnings	earning	NOUN
gujaf-271	124	10	upward	upward	ADV
gujaf-271	124	11	are	be	AUX
gujaf-271	124	12	more	more	ADV
gujaf-271	124	13	likely	likely	ADJ
gujaf-271	124	14	to	to	PART
gujaf-271	124	15	accelerate	accelerate	VERB
gujaf-271	124	16	the	the	DET
gujaf-271	124	17	release	release	NOUN
gujaf-271	124	18	of	of	ADP
gujaf-271	124	19	their	their	PRON
gujaf-271	124	20	financial	financial	ADJ
gujaf-271	124	21	statements	statement	NOUN
gujaf-271	124	22	.	.	PUNCT
gujaf-271	125	1	in	in	ADP
gujaf-271	125	2	addition	addition	NOUN
gujaf-271	125	3	,	,	PUNCT
gujaf-271	125	4	in	in	ADP
gujaf-271	125	5	the	the	DET
gujaf-271	125	6	tunisian	tunisian	ADJ
gujaf-271	125	7	context	context	NOUN
gujaf-271	125	8	,	,	PUNCT
gujaf-271	125	9	audit	audit	NOUN
gujaf-271	125	10	risk	risk	NOUN
gujaf-271	125	11	mediates	mediate	VERB
gujaf-271	125	12	the	the	DET
gujaf-271	125	13	relationship	relationship	NOUN
gujaf-271	125	14	between	between	ADP
gujaf-271	125	15	earnings	earning	NOUN
gujaf-271	125	16	management	management	NOUN
gujaf-271	125	17	and	and	CCONJ
gujaf-271	125	18	audit	audit	NOUN
gujaf-271	125	19	report	report	NOUN
gujaf-271	125	20	lag	lag	NOUN
gujaf-271	125	21	.	.	PUNCT
gujaf-271	126	1	habib	habib	PROPN
gujaf-271	126	2	and	and	CCONJ
gujaf-271	126	3	huang	huang	PROPN
gujaf-271	126	4	(	(	PUNCT
gujaf-271	126	5	2019	2019	NUM
gujaf-271	126	6	)	)	PUNCT
gujaf-271	126	7	based	base	VERB
gujaf-271	126	8	effective	effective	ADJ
gujaf-271	126	9	courting	courting	NOUN
gujaf-271	126	10	between	between	ADP
gujaf-271	126	11	audit	audit	NOUN
gujaf-271	126	12	document	document	NOUN
gujaf-271	126	13	delay	delay	NOUN
gujaf-271	126	14	and	and	CCONJ
gujaf-271	126	15	future	future	ADJ
gujaf-271	126	16	price	price	NOUN
gujaf-271	126	17	crash	crash	NOUN
gujaf-271	126	18	and	and	CCONJ
gujaf-271	126	19	observed	observe	VERB
gujaf-271	126	20	that	that	SCONJ
gujaf-271	126	21	their	their	PRON
gujaf-271	126	22	effects	effect	NOUN
gujaf-271	126	23	are	be	AUX
gujaf-271	126	24	in	in	ADP
gujaf-271	126	25	step	step	NOUN
gujaf-271	126	26	with	with	ADP
gujaf-271	126	27	remark	remark	NOUN
gujaf-271	126	28	that	that	SCONJ
gujaf-271	126	29	“	"	PUNCT
gujaf-271	126	30	excessively	excessively	ADV
gujaf-271	126	31	lengthy	lengthy	ADJ
gujaf-271	126	32	audit	audit	NOUN
gujaf-271	126	33	file	file	NOUN
gujaf-271	126	34	put	put	VERB
gujaf-271	126	35	off	off	ADP
gujaf-271	126	36	regularly	regularly	ADV
gujaf-271	126	37	alerts	alert	VERB
gujaf-271	126	38	financial	financial	ADJ
gujaf-271	126	39	reporting	report	VERB
gujaf-271	126	40	first	first	ADJ
gujaf-271	126	41	-	-	PUNCT
gujaf-271	126	42	rate	rate	NOUN
gujaf-271	126	43	problems	problem	NOUN
gujaf-271	126	44	emanating	emanate	VERB
gujaf-271	126	45	from	from	ADP
gujaf-271	126	46	horrific	horrific	ADJ
gujaf-271	126	47	information	information	NOUN
gujaf-271	126	48	hoarding	hoard	VERB
gujaf-271	126	49	by	by	ADP
gujaf-271	126	50	means	mean	NOUN
gujaf-271	126	51	of	of	ADP
gujaf-271	126	52	the	the	DET
gujaf-271	126	53	control	control	NOUN
gujaf-271	126	54	.	.	PUNCT
gujaf-271	127	1	rahmawati	rahmawati	NOUN
gujaf-271	127	2	(	(	PUNCT
gujaf-271	127	3	2018	2018	NUM
gujaf-271	127	4	)	)	PUNCT
gujaf-271	127	5	founded	found	VERB
gujaf-271	127	6	that	that	SCONJ
gujaf-271	127	7	groups	group	NOUN
gujaf-271	127	8	with	with	ADP
gujaf-271	127	9	a	a	DET
gujaf-271	127	10	prolonged	prolonged	ADJ
gujaf-271	127	11	reporting	reporting	NOUN
gujaf-271	127	12	duration	duration	NOUN
gujaf-271	127	13	have	have	VERB
gujaf-271	127	14	higher	high	ADJ
gujaf-271	127	15	discretionary	discretionary	ADJ
gujaf-271	127	16	accruals	accrual	NOUN
gujaf-271	127	17	because	because	SCONJ
gujaf-271	127	18	they	they	PRON
gujaf-271	127	19	spree	spree	VERB
gujaf-271	127	20	up	up	ADP
gujaf-271	127	21	earnings	earning	NOUN
gujaf-271	127	22	-	-	PUNCT
gujaf-271	127	23	increasing	increase	VERB
gujaf-271	127	24	accruals	accrual	NOUN
gujaf-271	127	25	capacity	capacity	NOUN
gujaf-271	127	26	for	for	ADP
gujaf-271	127	27	next	next	ADJ
gujaf-271	127	28	periods	period	NOUN
gujaf-271	127	29	gusau	gusau	ADJ
gujaf-271	127	30	journal	journal	NOUN
gujaf-271	127	31	of	of	ADP
gujaf-271	127	32	accounting	accounting	NOUN
gujaf-271	127	33	and	and	CCONJ
gujaf-271	127	34	finance	finance	NOUN
gujaf-271	127	35	,	,	PUNCT
gujaf-271	127	36	vol	vol	NOUN
gujaf-271	127	37	.	.	PROPN
gujaf-271	127	38	5	5	NUM
gujaf-271	127	39	,	,	PUNCT
gujaf-271	127	40	issue	issue	NOUN
gujaf-271	127	41	1	1	NUM
gujaf-271	127	42	,	,	PUNCT
gujaf-271	127	43	april	april	PROPN
gujaf-271	127	44	,	,	PUNCT
gujaf-271	127	45	2024	2024	NUM
gujaf-271	127	46	5	5	NUM
gujaf-271	127	47	in	in	ADP
gujaf-271	127	48	contrast	contrast	NOUN
gujaf-271	127	49	to	to	ADP
gujaf-271	127	50	above	above	ADP
gujaf-271	127	51	findings	finding	NOUN
gujaf-271	127	52	,	,	PUNCT
gujaf-271	127	53	lambert	lambert	PROPN
gujaf-271	127	54	et	et	PROPN
gujaf-271	127	55	al	al	PROPN
gujaf-271	127	56	.	.	PROPN
gujaf-271	128	1	(	(	PUNCT
gujaf-271	128	2	2017	2017	NUM
gujaf-271	128	3	)	)	PUNCT
gujaf-271	128	4	documented	document	VERB
gujaf-271	128	5	a	a	DET
gujaf-271	128	6	poor	poor	ADJ
gujaf-271	128	7	effect	effect	NOUN
gujaf-271	128	8	of	of	ADP
gujaf-271	128	9	shortened	shorten	VERB
gujaf-271	128	10	reporting	reporting	NOUN
gujaf-271	128	11	cut	cut	VERB
gujaf-271	128	12	-	-	PUNCT
gujaf-271	128	13	off	off	ADP
gujaf-271	128	14	dates	date	NOUN
gujaf-271	128	15	on	on	ADP
gujaf-271	128	16	earnings	earning	NOUN
gujaf-271	128	17	first	first	ADJ
gujaf-271	128	18	-	-	PUNCT
gujaf-271	128	19	class	class	NOUN
gujaf-271	128	20	.	.	PUNCT
gujaf-271	129	1	in	in	ADP
gujaf-271	129	2	this	this	DET
gujaf-271	129	3	context	context	NOUN
gujaf-271	129	4	,	,	PUNCT
gujaf-271	129	5	luypaert	luypaert	NOUN
gujaf-271	129	6	et	et	PROPN
gujaf-271	129	7	al	al	PROPN
gujaf-271	129	8	.	.	PUNCT
gujaf-271	130	1	(	(	PUNCT
gujaf-271	130	2	2016	2016	NUM
gujaf-271	130	3	)	)	PUNCT
gujaf-271	130	4	furnished	furnish	VERB
gujaf-271	130	5	that	that	PRON
gujaf-271	130	6	peculiar	peculiar	ADJ
gujaf-271	130	7	audit	audit	NOUN
gujaf-271	130	8	delays	delay	NOUN
gujaf-271	130	9	can	can	AUX
gujaf-271	130	10	be	be	AUX
gujaf-271	130	11	taken	take	VERB
gujaf-271	130	12	into	into	ADP
gujaf-271	130	13	consideration	consideration	NOUN
gujaf-271	130	14	as	as	ADP
gujaf-271	130	15	a	a	DET
gujaf-271	130	16	critical	critical	ADJ
gujaf-271	130	17	poor	poor	ADJ
gujaf-271	130	18	signal	signal	NOUN
gujaf-271	130	19	with	with	ADP
gujaf-271	130	20	regard	regard	NOUN
gujaf-271	130	21	to	to	ADP
gujaf-271	130	22	the	the	DET
gujaf-271	130	23	high	high	ADJ
gujaf-271	130	24	-	-	PUNCT
gujaf-271	130	25	quality	quality	NOUN
gujaf-271	130	26	of	of	ADP
gujaf-271	130	27	the	the	DET
gujaf-271	130	28	financial	financial	ADJ
gujaf-271	130	29	statements	statement	NOUN
gujaf-271	130	30	while	while	SCONJ
gujaf-271	130	31	analyzing	analyze	VERB
gujaf-271	130	32	corporation	corporation	NOUN
gujaf-271	130	33	’s	’s	PART
gujaf-271	130	34	earnings	earning	NOUN
gujaf-271	130	35	.	.	PUNCT
gujaf-271	131	1	based	base	VERB
gujaf-271	131	2	at	at	ADP
gujaf-271	131	3	the	the	DET
gujaf-271	131	4	reviewed	review	VERB
gujaf-271	131	5	,	,	PUNCT
gujaf-271	131	6	most	most	ADJ
gujaf-271	131	7	of	of	ADP
gujaf-271	131	8	these	these	DET
gujaf-271	131	9	studies	study	NOUN
gujaf-271	131	10	were	be	AUX
gujaf-271	131	11	carried	carry	VERB
gujaf-271	131	12	out	out	ADP
gujaf-271	131	13	outside	outside	ADP
gujaf-271	131	14	nigeria	nigeria	PROPN
gujaf-271	131	15	,	,	PUNCT
gujaf-271	131	16	they	they	PRON
gujaf-271	131	17	findings	finding	VERB
gujaf-271	131	18	may	may	AUX
gujaf-271	131	19	not	not	PART
gujaf-271	131	20	be	be	AUX
gujaf-271	131	21	relevant	relevant	ADJ
gujaf-271	131	22	to	to	ADP
gujaf-271	131	23	nigeria	nigeria	PROPN
gujaf-271	131	24	,	,	PUNCT
gujaf-271	131	25	due	due	ADP
gujaf-271	131	26	to	to	ADP
gujaf-271	131	27	cultural	cultural	ADJ
gujaf-271	131	28	,	,	PUNCT
gujaf-271	131	29	socioeconomic	socioeconomic	ADJ
gujaf-271	131	30	distinction	distinction	NOUN
gujaf-271	131	31	.	.	PUNCT
gujaf-271	132	1	therefore	therefore	ADV
gujaf-271	132	2	,	,	PUNCT
gujaf-271	132	3	this	this	PRON
gujaf-271	132	4	gives	give	VERB
gujaf-271	132	5	room	room	NOUN
gujaf-271	132	6	for	for	ADP
gujaf-271	132	7	extra	extra	ADJ
gujaf-271	132	8	studies	study	NOUN
gujaf-271	132	9	on	on	ADP
gujaf-271	132	10	this	this	DET
gujaf-271	132	11	vital	vital	ADJ
gujaf-271	132	12	variable	variable	NOUN
gujaf-271	132	13	.	.	PUNCT
gujaf-271	133	1	audit	audit	NOUN
gujaf-271	133	2	tenure	tenure	NOUN
gujaf-271	133	3	and	and	CCONJ
gujaf-271	133	4	earnings	earning	NOUN
gujaf-271	133	5	management	management	NOUN
gujaf-271	133	6	audit	audit	NOUN
gujaf-271	133	7	tenure	tenure	NOUN
gujaf-271	133	8	is	be	AUX
gujaf-271	133	9	another	another	DET
gujaf-271	133	10	important	important	ADJ
gujaf-271	133	11	variable	variable	NOUN
gujaf-271	133	12	that	that	PRON
gujaf-271	133	13	link	link	VERB
gujaf-271	133	14	to	to	ADP
gujaf-271	133	15	the	the	DET
gujaf-271	133	16	earnings	earning	NOUN
gujaf-271	133	17	management	management	NOUN
gujaf-271	133	18	because	because	SCONJ
gujaf-271	133	19	increase	increase	NOUN
gujaf-271	133	20	in	in	ADP
gujaf-271	133	21	the	the	DET
gujaf-271	133	22	length	length	NOUN
gujaf-271	133	23	of	of	ADP
gujaf-271	133	24	audit	audit	NOUN
gujaf-271	133	25	tenure	tenure	NOUN
gujaf-271	133	26	is	be	AUX
gujaf-271	133	27	related	relate	VERB
gujaf-271	133	28	with	with	ADP
gujaf-271	133	29	increased	increase	VERB
gujaf-271	133	30	expertise	expertise	NOUN
gujaf-271	133	31	factors	factor	NOUN
gujaf-271	133	32	and	and	CCONJ
gujaf-271	133	33	related	relate	VERB
gujaf-271	133	34	with	with	ADP
gujaf-271	133	35	incentives	incentive	NOUN
gujaf-271	133	36	to	to	PART
gujaf-271	133	37	defend	defend	VERB
gujaf-271	133	38	status	status	NOUN
gujaf-271	133	39	which	which	PRON
gujaf-271	133	40	may	may	AUX
gujaf-271	133	41	increases	increase	VERB
gujaf-271	133	42	audit	audit	NOUN
gujaf-271	133	43	quality	quality	NOUN
gujaf-271	133	44	as	as	ADV
gujaf-271	133	45	well	well	ADV
gujaf-271	133	46	increased	increase	VERB
gujaf-271	133	47	incentives	incentive	NOUN
gujaf-271	133	48	to	to	PART
gujaf-271	133	49	please	please	VERB
gujaf-271	133	50	the	the	DET
gujaf-271	133	51	client	client	NOUN
gujaf-271	133	52	which	which	PRON
gujaf-271	133	53	may	may	AUX
gujaf-271	133	54	lead	lead	VERB
gujaf-271	133	55	to	to	AUX
gujaf-271	133	56	reduces	reduce	VERB
gujaf-271	133	57	audit	audit	NOUN
gujaf-271	133	58	quality	quality	NOUN
gujaf-271	133	59	.	.	PUNCT
gujaf-271	134	1	thomas	thomas	PROPN
gujaf-271	134	2	(	(	PUNCT
gujaf-271	134	3	2022	2022	NUM
gujaf-271	134	4	)	)	PUNCT
gujaf-271	134	5	investigated	investigate	VERB
gujaf-271	134	6	the	the	DET
gujaf-271	134	7	effect	effect	NOUN
gujaf-271	134	8	of	of	ADP
gujaf-271	134	9	audit	audit	NOUN
gujaf-271	134	10	quality	quality	NOUN
gujaf-271	134	11	on	on	ADP
gujaf-271	134	12	earnings	earning	NOUN
gujaf-271	134	13	management	management	NOUN
gujaf-271	134	14	of	of	ADP
gujaf-271	134	15	listed	list	VERB
gujaf-271	134	16	consumer	consumer	NOUN
gujaf-271	134	17	goods	good	NOUN
gujaf-271	134	18	companies	company	NOUN
gujaf-271	134	19	in	in	ADP
gujaf-271	134	20	nigeria	nigeria	PROPN
gujaf-271	134	21	.	.	PUNCT
gujaf-271	135	1	it	it	PRON
gujaf-271	135	2	was	be	AUX
gujaf-271	135	3	found	find	VERB
gujaf-271	135	4	that	that	SCONJ
gujaf-271	135	5	auditor	auditor	NOUN
gujaf-271	135	6	tenure	tenure	NOUN
gujaf-271	135	7	has	have	VERB
gujaf-271	135	8	no	no	DET
gujaf-271	135	9	significant	significant	ADJ
gujaf-271	135	10	influence	influence	NOUN
gujaf-271	135	11	on	on	ADP
gujaf-271	135	12	earnings	earning	NOUN
gujaf-271	135	13	management	management	NOUN
gujaf-271	135	14	of	of	ADP
gujaf-271	135	15	listed	list	VERB
gujaf-271	135	16	consumer	consumer	NOUN
gujaf-271	135	17	goods	good	NOUN
gujaf-271	135	18	companies	company	NOUN
gujaf-271	135	19	in	in	ADP
gujaf-271	135	20	nigeria	nigeria	PROPN
gujaf-271	135	21	.	.	PUNCT
gujaf-271	136	1	orbunde	orbunde	PROPN
gujaf-271	136	2	,	,	PUNCT
gujaf-271	136	3	oyewobi	oyewobi	NOUN
gujaf-271	136	4	and	and	CCONJ
gujaf-271	136	5	musa	musa	PROPN
gujaf-271	136	6	(	(	PUNCT
gujaf-271	136	7	2021	2021	NUM
gujaf-271	136	8	)	)	PUNCT
gujaf-271	136	9	examined	examine	VERB
gujaf-271	136	10	the	the	DET
gujaf-271	136	11	effect	effect	NOUN
gujaf-271	136	12	of	of	ADP
gujaf-271	136	13	audit	audit	NOUN
gujaf-271	136	14	quality	quality	NOUN
gujaf-271	136	15	on	on	ADP
gujaf-271	136	16	earnings	earning	NOUN
gujaf-271	136	17	management	management	NOUN
gujaf-271	136	18	of	of	ADP
gujaf-271	136	19	listed	list	VERB
gujaf-271	136	20	oil	oil	NOUN
gujaf-271	136	21	marketing	marketing	NOUN
gujaf-271	136	22	companies	company	NOUN
gujaf-271	136	23	in	in	ADP
gujaf-271	136	24	nigeria	nigeria	PROPN
gujaf-271	136	25	.	.	PUNCT
gujaf-271	137	1	the	the	DET
gujaf-271	137	2	result	result	NOUN
gujaf-271	137	3	multiple	multiple	ADJ
gujaf-271	137	4	regression	regression	NOUN
gujaf-271	137	5	analysis	analysis	NOUN
gujaf-271	137	6	revealed	reveal	VERB
gujaf-271	137	7	that	that	SCONJ
gujaf-271	137	8	auditor	auditor	NOUN
gujaf-271	137	9	tenure	tenure	NOUN
gujaf-271	137	10	has	have	VERB
gujaf-271	137	11	a	a	DET
gujaf-271	137	12	negative	negative	ADJ
gujaf-271	137	13	and	and	CCONJ
gujaf-271	137	14	significant	significant	ADJ
gujaf-271	137	15	impact	impact	NOUN
gujaf-271	137	16	on	on	ADP
gujaf-271	137	17	earnings	earning	NOUN
gujaf-271	137	18	management	management	NOUN
gujaf-271	137	19	of	of	ADP
gujaf-271	137	20	listed	list	VERB
gujaf-271	137	21	oil	oil	NOUN
gujaf-271	137	22	marketing	marketing	NOUN
gujaf-271	137	23	companies	company	NOUN
gujaf-271	137	24	in	in	ADP
gujaf-271	137	25	nigeria	nigeria	PROPN
gujaf-271	137	26	.	.	PUNCT
gujaf-271	138	1	kurawa	kurawa	PROPN
gujaf-271	138	2	and	and	CCONJ
gujaf-271	138	3	ishaku	ishaku	PROPN
gujaf-271	138	4	(	(	PUNCT
gujaf-271	138	5	2020	2020	NUM
gujaf-271	138	6	)	)	PUNCT
gujaf-271	138	7	asserted	assert	VERB
gujaf-271	138	8	the	the	DET
gujaf-271	138	9	impact	impact	NOUN
gujaf-271	138	10	of	of	ADP
gujaf-271	138	11	audit	audit	NOUN
gujaf-271	138	12	quality	quality	NOUN
gujaf-271	138	13	on	on	ADP
gujaf-271	138	14	earnings	earning	NOUN
gujaf-271	138	15	management	management	NOUN
gujaf-271	138	16	of	of	ADP
gujaf-271	138	17	listed	list	VERB
gujaf-271	138	18	non	non	ADJ
gujaf-271	138	19	-	-	ADJ
gujaf-271	138	20	financial	financial	ADJ
gujaf-271	138	21	companies	company	NOUN
gujaf-271	138	22	in	in	ADP
gujaf-271	138	23	nigeria	nigeria	PROPN
gujaf-271	138	24	.	.	PUNCT
gujaf-271	139	1	the	the	DET
gujaf-271	139	2	findings	finding	NOUN
gujaf-271	139	3	revealed	reveal	VERB
gujaf-271	139	4	that	that	SCONJ
gujaf-271	139	5	auditor	auditor	NOUN
gujaf-271	139	6	tenure	tenure	NOUN
gujaf-271	139	7	has	have	VERB
gujaf-271	139	8	positive	positive	ADJ
gujaf-271	139	9	but	but	CCONJ
gujaf-271	139	10	not	not	PART
gujaf-271	139	11	significant	significant	ADJ
gujaf-271	139	12	effect	effect	NOUN
gujaf-271	139	13	on	on	ADP
gujaf-271	139	14	earnings	earning	NOUN
gujaf-271	139	15	management	management	NOUN
gujaf-271	139	16	.	.	PUNCT
gujaf-271	140	1	tyokoso	tyokoso	NOUN
gujaf-271	140	2	,	,	PUNCT
gujaf-271	140	3	sabari	sabari	PROPN
gujaf-271	140	4	,	,	PUNCT
gujaf-271	140	5	dogarawa	dogarawa	PROPN
gujaf-271	140	6	and	and	CCONJ
gujaf-271	140	7	ibrahim	ibrahim	PROPN
gujaf-271	140	8	(	(	PUNCT
gujaf-271	140	9	2016	2016	NUM
gujaf-271	140	10	)	)	PUNCT
gujaf-271	140	11	examined	examine	VERB
gujaf-271	140	12	the	the	DET
gujaf-271	140	13	effect	effect	NOUN
gujaf-271	140	14	of	of	ADP
gujaf-271	140	15	audit	audit	NOUN
gujaf-271	140	16	quality	quality	NOUN
gujaf-271	140	17	attributes	attribute	VERB
gujaf-271	140	18	on	on	ADP
gujaf-271	140	19	earnings	earning	NOUN
gujaf-271	140	20	management	management	NOUN
gujaf-271	140	21	of	of	ADP
gujaf-271	140	22	listed	list	VERB
gujaf-271	140	23	oil	oil	NOUN
gujaf-271	140	24	marketing	marketing	NOUN
gujaf-271	140	25	companies	company	NOUN
gujaf-271	140	26	in	in	ADP
gujaf-271	140	27	nigeria	nigeria	PROPN
gujaf-271	140	28	.	.	PUNCT
gujaf-271	141	1	the	the	DET
gujaf-271	141	2	findings	finding	NOUN
gujaf-271	141	3	of	of	ADP
gujaf-271	141	4	the	the	DET
gujaf-271	141	5	study	study	NOUN
gujaf-271	141	6	showed	show	VERB
gujaf-271	141	7	that	that	SCONJ
gujaf-271	141	8	auditor	auditor	NOUN
gujaf-271	141	9	tenure	tenure	NOUN
gujaf-271	141	10	is	be	AUX
gujaf-271	141	11	negatively	negatively	ADV
gujaf-271	141	12	and	and	CCONJ
gujaf-271	141	13	significantly	significantly	ADV
gujaf-271	141	14	associated	associate	VERB
gujaf-271	141	15	with	with	ADP
gujaf-271	141	16	earnings	earning	NOUN
gujaf-271	141	17	management	management	NOUN
gujaf-271	141	18	of	of	ADP
gujaf-271	141	19	the	the	DET
gujaf-271	141	20	firms	firm	NOUN
gujaf-271	141	21	.	.	PUNCT
gujaf-271	142	1	contrary	contrary	ADJ
gujaf-271	142	2	to	to	ADP
gujaf-271	142	3	the	the	DET
gujaf-271	142	4	above	above	ADJ
gujaf-271	142	5	findings	finding	NOUN
gujaf-271	142	6	zgarni	zgarni	X
gujaf-271	142	7	and	and	CCONJ
gujaf-271	142	8	chikhaoui	chikhaoui	VERB
gujaf-271	142	9	(	(	PUNCT
gujaf-271	142	10	2022	2022	NUM
gujaf-271	142	11	)	)	PUNCT
gujaf-271	142	12	empirically	empirically	ADV
gujaf-271	142	13	examined	examine	VERB
gujaf-271	142	14	the	the	DET
gujaf-271	142	15	impact	impact	NOUN
gujaf-271	142	16	of	of	ADP
gujaf-271	142	17	audit	audit	NOUN
gujaf-271	142	18	quality	quality	NOUN
gujaf-271	142	19	on	on	ADP
gujaf-271	142	20	real	real	ADJ
gujaf-271	142	21	earnings	earning	NOUN
gujaf-271	142	22	management	management	NOUN
gujaf-271	142	23	:	:	PUNCT
gujaf-271	142	24	evidence	evidence	NOUN
gujaf-271	142	25	from	from	ADP
gujaf-271	142	26	tunisian	tunisian	ADJ
gujaf-271	142	27	banks	bank	NOUN
gujaf-271	142	28	.	.	PUNCT
gujaf-271	143	1	they	they	PRON
gujaf-271	143	2	conducted	conduct	VERB
gujaf-271	143	3	an	an	DET
gujaf-271	143	4	empirical	empirical	ADJ
gujaf-271	143	5	study	study	NOUN
gujaf-271	143	6	with	with	ADP
gujaf-271	143	7	a	a	DET
gujaf-271	143	8	sample	sample	NOUN
gujaf-271	143	9	of	of	ADP
gujaf-271	143	10	the	the	DET
gujaf-271	143	11	main	main	ADJ
gujaf-271	143	12	tunisian	tunisian	ADJ
gujaf-271	143	13	commercial	commercial	ADJ
gujaf-271	143	14	banks	bank	NOUN
gujaf-271	143	15	observed	observe	VERB
gujaf-271	143	16	over	over	ADP
gujaf-271	143	17	a	a	DET
gujaf-271	143	18	period	period	NOUN
gujaf-271	143	19	of	of	ADP
gujaf-271	143	20	14	14	NUM
gujaf-271	143	21	years	year	NOUN
gujaf-271	143	22	from	from	ADP
gujaf-271	143	23	2006	2006	NUM
gujaf-271	143	24	to	to	ADP
gujaf-271	143	25	2019	2019	NUM
gujaf-271	143	26	,	,	PUNCT
gujaf-271	143	27	using	use	VERB
gujaf-271	143	28	the	the	DET
gujaf-271	143	29	panel	panel	NOUN
gujaf-271	143	30	data	datum	NOUN
gujaf-271	143	31	method	method	NOUN
gujaf-271	143	32	.	.	PUNCT
gujaf-271	144	1	the	the	DET
gujaf-271	144	2	results	result	NOUN
gujaf-271	144	3	indicate	indicate	VERB
gujaf-271	144	4	that	that	SCONJ
gujaf-271	144	5	the	the	DET
gujaf-271	144	6	tenure	tenure	NOUN
gujaf-271	144	7	of	of	ADP
gujaf-271	144	8	auditors	auditor	NOUN
gujaf-271	144	9	increases	increase	VERB
gujaf-271	144	10	these	these	DET
gujaf-271	144	11	gusau	gusau	ADJ
gujaf-271	144	12	journal	journal	NOUN
gujaf-271	144	13	of	of	ADP
gujaf-271	144	14	accounting	accounting	NOUN
gujaf-271	144	15	and	and	CCONJ
gujaf-271	144	16	finance	finance	NOUN
gujaf-271	144	17	,	,	PUNCT
gujaf-271	144	18	vol	vol	NOUN
gujaf-271	144	19	.	.	PROPN
gujaf-271	144	20	5	5	NUM
gujaf-271	144	21	,	,	PUNCT
gujaf-271	144	22	issue	issue	NOUN
gujaf-271	144	23	1	1	NUM
gujaf-271	144	24	,	,	PUNCT
gujaf-271	144	25	april	april	PROPN
gujaf-271	144	26	,	,	PUNCT
gujaf-271	144	27	2024	2024	NUM
gujaf-271	144	28	6	6	NUM
gujaf-271	144	29	discretionary	discretionary	ADJ
gujaf-271	144	30	practices	practice	NOUN
gujaf-271	144	31	.	.	PUNCT
gujaf-271	145	1	similarly	similarly	ADV
gujaf-271	145	2	,	,	PUNCT
gujaf-271	145	3	yusuf	yusuf	PROPN
gujaf-271	145	4	(	(	PUNCT
gujaf-271	145	5	2020	2020	NUM
gujaf-271	145	6	)	)	PUNCT
gujaf-271	145	7	investigated	investigate	VERB
gujaf-271	145	8	the	the	DET
gujaf-271	145	9	effect	effect	NOUN
gujaf-271	145	10	of	of	ADP
gujaf-271	145	11	audit	audit	NOUN
gujaf-271	145	12	quality	quality	NOUN
gujaf-271	145	13	on	on	ADP
gujaf-271	145	14	earnings	earning	NOUN
gujaf-271	145	15	management	management	NOUN
gujaf-271	145	16	of	of	ADP
gujaf-271	145	17	listed	list	VERB
gujaf-271	145	18	consumer	consumer	NOUN
gujaf-271	145	19	goods	good	NOUN
gujaf-271	145	20	firms	firm	NOUN
gujaf-271	145	21	in	in	ADP
gujaf-271	145	22	nigeria	nigeria	PROPN
gujaf-271	145	23	for	for	ADP
gujaf-271	145	24	thirteen	thirteen	NUM
gujaf-271	145	25	years	year	NOUN
gujaf-271	145	26	from	from	ADP
gujaf-271	145	27	2006	2006	NUM
gujaf-271	145	28	-	-	SYM
gujaf-271	145	29	2018	2018	NUM
gujaf-271	145	30	.	.	PUNCT
gujaf-271	146	1	the	the	DET
gujaf-271	146	2	findings	finding	NOUN
gujaf-271	146	3	revealed	reveal	VERB
gujaf-271	146	4	that	that	SCONJ
gujaf-271	146	5	audit	audit	NOUN
gujaf-271	146	6	tenure	tenure	NOUN
gujaf-271	146	7	has	have	VERB
gujaf-271	146	8	a	a	DET
gujaf-271	146	9	significant	significant	ADJ
gujaf-271	146	10	positive	positive	ADJ
gujaf-271	146	11	effect	effect	NOUN
gujaf-271	146	12	on	on	ADP
gujaf-271	146	13	earnings	earning	NOUN
gujaf-271	146	14	management	management	NOUN
gujaf-271	146	15	.	.	PUNCT
gujaf-271	147	1	the	the	DET
gujaf-271	147	2	findings	finding	NOUN
gujaf-271	147	3	from	from	ADP
gujaf-271	147	4	the	the	DET
gujaf-271	147	5	reviewed	review	VERB
gujaf-271	147	6	literatures	literature	NOUN
gujaf-271	147	7	in	in	ADP
gujaf-271	147	8	this	this	DET
gujaf-271	147	9	section	section	NOUN
gujaf-271	147	10	provide	provide	VERB
gujaf-271	147	11	contradictory	contradictory	ADJ
gujaf-271	147	12	evidences	evidence	NOUN
gujaf-271	147	13	,	,	PUNCT
gujaf-271	147	14	while	while	SCONJ
gujaf-271	147	15	some	some	DET
gujaf-271	147	16	studies	study	NOUN
gujaf-271	147	17	uncovered	uncover	VERB
gujaf-271	147	18	positive	positive	ADJ
gujaf-271	147	19	relationship	relationship	NOUN
gujaf-271	147	20	between	between	ADP
gujaf-271	147	21	audit	audit	NOUN
gujaf-271	147	22	tenure	tenure	NOUN
gujaf-271	147	23	and	and	CCONJ
gujaf-271	147	24	earnings	earning	NOUN
gujaf-271	147	25	management	management	NOUN
gujaf-271	147	26	.	.	PUNCT
gujaf-271	148	1	methodologically	methodologically	ADV
gujaf-271	148	2	,	,	PUNCT
gujaf-271	148	3	it	it	PRON
gujaf-271	148	4	is	be	AUX
gujaf-271	148	5	noteworthy	noteworthy	ADJ
gujaf-271	148	6	that	that	SCONJ
gujaf-271	148	7	the	the	DET
gujaf-271	148	8	majority	majority	NOUN
gujaf-271	148	9	of	of	ADP
gujaf-271	148	10	reviewed	review	VERB
gujaf-271	148	11	studies	study	NOUN
gujaf-271	148	12	have	have	AUX
gujaf-271	148	13	used	use	VERB
gujaf-271	148	14	dehow	dehow	NOUN
gujaf-271	148	15	and	and	CCONJ
gujaf-271	148	16	dechew	dechew	PROPN
gujaf-271	148	17	(	(	PUNCT
gujaf-271	148	18	2002	2002	NUM
gujaf-271	148	19	)	)	PUNCT
gujaf-271	148	20	model	model	NOUN
gujaf-271	148	21	which	which	PRON
gujaf-271	148	22	has	have	VERB
gujaf-271	148	23	criticism	criticism	NOUN
gujaf-271	148	24	by	by	ADP
gujaf-271	148	25	other	other	ADJ
gujaf-271	148	26	researchers	researcher	NOUN
gujaf-271	148	27	.	.	PUNCT
gujaf-271	149	1	audit	audit	NOUN
gujaf-271	149	2	client	client	NOUN
gujaf-271	149	3	importance	importance	NOUN
gujaf-271	149	4	and	and	CCONJ
gujaf-271	149	5	earnings	earning	NOUN
gujaf-271	149	6	management	management	NOUN
gujaf-271	149	7	audit	audit	NOUN
gujaf-271	149	8	client	client	NOUN
gujaf-271	149	9	importance	importance	NOUN
gujaf-271	149	10	is	be	AUX
gujaf-271	149	11	another	another	DET
gujaf-271	149	12	essential	essential	ADJ
gujaf-271	149	13	attribute	attribute	NOUN
gujaf-271	149	14	of	of	ADP
gujaf-271	149	15	audit	audit	NOUN
gujaf-271	149	16	quality	quality	NOUN
gujaf-271	149	17	capable	capable	ADJ
gujaf-271	149	18	of	of	ADP
gujaf-271	149	19	affecting	affect	VERB
gujaf-271	149	20	the	the	DET
gujaf-271	149	21	earnings	earning	NOUN
gujaf-271	149	22	management	management	NOUN
gujaf-271	149	23	in	in	ADP
gujaf-271	149	24	a	a	DET
gujaf-271	149	25	firm	firm	NOUN
gujaf-271	149	26	.	.	PUNCT
gujaf-271	150	1	audit	audit	NOUN
gujaf-271	150	2	client	client	NOUN
gujaf-271	150	3	importance	importance	NOUN
gujaf-271	150	4	may	may	AUX
gujaf-271	150	5	be	be	AUX
gujaf-271	150	6	attributed	attribute	VERB
gujaf-271	150	7	to	to	ADP
gujaf-271	150	8	the	the	DET
gujaf-271	150	9	economic	economic	ADJ
gujaf-271	150	10	status	status	NOUN
gujaf-271	150	11	of	of	ADP
gujaf-271	150	12	an	an	DET
gujaf-271	150	13	auditor	auditor	NOUN
gujaf-271	150	14	’s	’s	PART
gujaf-271	150	15	client	client	NOUN
gujaf-271	150	16	usually	usually	ADV
gujaf-271	150	17	tied	tie	VERB
gujaf-271	150	18	to	to	ADP
gujaf-271	150	19	performance	performance	NOUN
gujaf-271	150	20	.	.	PUNCT
gujaf-271	151	1	azende	azende	NOUN
gujaf-271	151	2	,	,	PUNCT
gujaf-271	151	3	iorpev	iorpev	ADJ
gujaf-271	151	4	,	,	PUNCT
gujaf-271	151	5	and	and	CCONJ
gujaf-271	151	6	ganyam	ganyam	NOUN
gujaf-271	151	7	,	,	PUNCT
gujaf-271	151	8	(	(	PUNCT
gujaf-271	151	9	2022	2022	NUM
gujaf-271	151	10	)	)	PUNCT
gujaf-271	151	11	investigated	investigate	VERB
gujaf-271	151	12	the	the	DET
gujaf-271	151	13	impact	impact	NOUN
gujaf-271	151	14	of	of	ADP
gujaf-271	151	15	audit	audit	NOUN
gujaf-271	151	16	consumer	consumer	NOUN
gujaf-271	151	17	importance	importance	NOUN
gujaf-271	151	18	on	on	ADP
gujaf-271	151	19	income	income	NOUN
gujaf-271	151	20	management	management	NOUN
gujaf-271	151	21	of	of	ADP
gujaf-271	151	22	nigerian	nigerian	PROPN
gujaf-271	151	23	indexed	index	VERB
gujaf-271	151	24	patron	patron	ADJ
gujaf-271	151	25	goods	good	NOUN
gujaf-271	151	26	corporations	corporation	NOUN
gujaf-271	151	27	from	from	ADP
gujaf-271	151	28	2012	2012	NUM
gujaf-271	151	29	to	to	ADP
gujaf-271	151	30	2019	2019	NUM
gujaf-271	151	31	.	.	PUNCT
gujaf-271	152	1	the	the	DET
gujaf-271	152	2	descriptive	descriptive	ADJ
gujaf-271	152	3	research	research	NOUN
gujaf-271	152	4	design	design	NOUN
gujaf-271	152	5	approach	approach	NOUN
gujaf-271	152	6	was	be	AUX
gujaf-271	152	7	adopted	adopt	VERB
gujaf-271	152	8	at	at	ADP
gujaf-271	152	9	the	the	DET
gujaf-271	152	10	same	same	ADJ
gujaf-271	152	11	time	time	NOUN
gujaf-271	152	12	as	as	SCONJ
gujaf-271	152	13	descriptive	descriptive	ADJ
gujaf-271	152	14	statistics	statistic	NOUN
gujaf-271	152	15	and	and	CCONJ
gujaf-271	152	16	random	random	ADJ
gujaf-271	152	17	results	result	NOUN
gujaf-271	152	18	regression	regression	NOUN
gujaf-271	152	19	were	be	AUX
gujaf-271	152	20	used	use	VERB
gujaf-271	152	21	to	to	PART
gujaf-271	152	22	examine	examine	VERB
gujaf-271	152	23	the	the	DET
gujaf-271	152	24	look	look	NOUN
gujaf-271	152	25	at	at	ADP
gujaf-271	152	26	’s	’s	PART
gujaf-271	152	27	statistics	statistic	NOUN
gujaf-271	152	28	that	that	PRON
gujaf-271	152	29	became	became	AUX
gujaf-271	152	30	acquired	acquire	VERB
gujaf-271	152	31	from	from	ADP
gujaf-271	152	32	13	13	NUM
gujaf-271	152	33	customer	customer	NOUN
gujaf-271	152	34	items	item	NOUN
gujaf-271	152	35	companies	company	NOUN
gujaf-271	152	36	quoted	quote	VERB
gujaf-271	152	37	on	on	ADP
gujaf-271	152	38	the	the	DET
gujaf-271	152	39	nigerian	nigerian	ADJ
gujaf-271	152	40	inventory	inventory	NOUN
gujaf-271	152	41	exchange	exchange	NOUN
gujaf-271	152	42	.	.	PUNCT
gujaf-271	153	1	the	the	DET
gujaf-271	153	2	findings	finding	NOUN
gujaf-271	153	3	reveal	reveal	VERB
gujaf-271	153	4	that	that	PRON
gujaf-271	153	5	audit	audit	NOUN
gujaf-271	153	6	customer	customer	NOUN
gujaf-271	153	7	importance	importance	NOUN
gujaf-271	153	8	has	have	VERB
gujaf-271	153	9	a	a	DET
gujaf-271	153	10	terrible	terrible	ADJ
gujaf-271	153	11	and	and	CCONJ
gujaf-271	153	12	good	good	ADJ
gujaf-271	153	13	-	-	PUNCT
gujaf-271	153	14	sized	sized	ADJ
gujaf-271	153	15	impact	impact	NOUN
gujaf-271	153	16	at	at	ADP
gujaf-271	153	17	the	the	DET
gujaf-271	153	18	earnings	earning	NOUN
gujaf-271	153	19	control	control	NOUN
gujaf-271	153	20	of	of	ADP
gujaf-271	153	21	nigerian	nigerian	PROPN
gujaf-271	153	22	quoted	quote	VERB
gujaf-271	153	23	client	client	NOUN
gujaf-271	153	24	goods	good	NOUN
gujaf-271	153	25	corporations	corporation	NOUN
gujaf-271	153	26	.	.	PUNCT
gujaf-271	154	1	tyokoso	tyokoso	NOUN
gujaf-271	154	2	,	,	PUNCT
gujaf-271	154	3	sabari	sabari	PROPN
gujaf-271	154	4	,	,	PUNCT
gujaf-271	154	5	dogarawa	dogarawa	PROPN
gujaf-271	154	6	and	and	CCONJ
gujaf-271	154	7	ibrahim	ibrahim	PROPN
gujaf-271	154	8	(	(	PUNCT
gujaf-271	154	9	2016	2016	NUM
gujaf-271	154	10	)	)	PUNCT
gujaf-271	154	11	examined	examine	VERB
gujaf-271	154	12	the	the	DET
gujaf-271	154	13	effect	effect	NOUN
gujaf-271	154	14	of	of	ADP
gujaf-271	154	15	audit	audit	NOUN
gujaf-271	154	16	best	good	ADJ
gujaf-271	154	17	attributes	attribute	VERB
gujaf-271	154	18	on	on	ADP
gujaf-271	154	19	profits	profit	NOUN
gujaf-271	154	20	management	management	NOUN
gujaf-271	154	21	of	of	ADP
gujaf-271	154	22	listed	list	VERB
gujaf-271	154	23	oil	oil	NOUN
gujaf-271	154	24	advertising	advertising	NOUN
gujaf-271	154	25	and	and	CCONJ
gujaf-271	154	26	marketing	marketing	NOUN
gujaf-271	154	27	groups	group	NOUN
gujaf-271	154	28	in	in	ADP
gujaf-271	154	29	nigeria	nigeria	PROPN
gujaf-271	154	30	.	.	PUNCT
gujaf-271	155	1	the	the	DET
gujaf-271	155	2	findings	finding	NOUN
gujaf-271	155	3	of	of	ADP
gujaf-271	155	4	the	the	DET
gujaf-271	155	5	observe	observe	NOUN
gujaf-271	155	6	showed	show	VERB
gujaf-271	155	7	that	that	SCONJ
gujaf-271	155	8	audit	audit	NOUN
gujaf-271	155	9	customer	customer	NOUN
gujaf-271	155	10	significance	significance	NOUN
gujaf-271	155	11	is	be	AUX
gujaf-271	155	12	definitely	definitely	ADV
gujaf-271	155	13	related	relate	VERB
gujaf-271	155	14	to	to	ADP
gujaf-271	155	15	income	income	NOUN
gujaf-271	155	16	management	management	NOUN
gujaf-271	155	17	of	of	ADP
gujaf-271	155	18	indexed	index	VERB
gujaf-271	155	19	oil	oil	NOUN
gujaf-271	155	20	marketing	marketing	NOUN
gujaf-271	155	21	corporations	corporation	NOUN
gujaf-271	155	22	in	in	ADP
gujaf-271	155	23	nigeria	nigeria	PROPN
gujaf-271	155	24	.	.	PUNCT
gujaf-271	156	1	the	the	DET
gujaf-271	156	2	findings	finding	NOUN
gujaf-271	156	3	from	from	ADP
gujaf-271	156	4	the	the	DET
gujaf-271	156	5	reviewed	review	VERB
gujaf-271	156	6	literatures	literature	NOUN
gujaf-271	156	7	on	on	ADP
gujaf-271	156	8	this	this	DET
gujaf-271	156	9	section	section	NOUN
gujaf-271	156	10	provide	provide	VERB
gujaf-271	156	11	contradictory	contradictory	ADJ
gujaf-271	156	12	evidences	evidence	NOUN
gujaf-271	156	13	,	,	PUNCT
gujaf-271	156	14	whilst	whilst	SCONJ
gujaf-271	156	15	a	a	DET
gujaf-271	156	16	few	few	ADJ
gujaf-271	156	17	studies	study	NOUN
gujaf-271	156	18	uncovered	uncover	VERB
gujaf-271	156	19	fantastic	fantastic	ADJ
gujaf-271	156	20	courting	courting	NOUN
gujaf-271	156	21	between	between	ADP
gujaf-271	156	22	audit	audit	NOUN
gujaf-271	156	23	patron	patron	NOUN
gujaf-271	156	24	importance	importance	NOUN
gujaf-271	156	25	and	and	CCONJ
gujaf-271	156	26	earnings	earning	NOUN
gujaf-271	156	27	control	control	NOUN
gujaf-271	156	28	.	.	PUNCT
gujaf-271	157	1	but	but	CCONJ
gujaf-271	157	2	,	,	PUNCT
gujaf-271	157	3	reviewed	review	VERB
gujaf-271	157	4	shows	show	NOUN
gujaf-271	157	5	that	that	SCONJ
gujaf-271	157	6	there	there	PRON
gujaf-271	157	7	may	may	AUX
gujaf-271	157	8	be	be	AUX
gujaf-271	157	9	a	a	DET
gujaf-271	157	10	scanty	scanty	NOUN
gujaf-271	157	11	observe	observe	NOUN
gujaf-271	157	12	between	between	ADP
gujaf-271	157	13	client	client	NOUN
gujaf-271	157	14	significance	significance	NOUN
gujaf-271	157	15	and	and	CCONJ
gujaf-271	157	16	earnings	earning	NOUN
gujaf-271	157	17	management	management	NOUN
gujaf-271	157	18	in	in	ADP
gujaf-271	157	19	nigerian	nigerian	ADJ
gujaf-271	157	20	context	context	NOUN
gujaf-271	157	21	.	.	PUNCT
gujaf-271	158	1	audit	audit	NOUN
gujaf-271	158	2	independence	independence	NOUN
gujaf-271	158	3	and	and	CCONJ
gujaf-271	158	4	earnings	earning	NOUN
gujaf-271	158	5	management	management	NOUN
gujaf-271	158	6	external	external	ADJ
gujaf-271	158	7	auditors	auditor	NOUN
gujaf-271	158	8	are	be	AUX
gujaf-271	158	9	providing	provide	VERB
gujaf-271	158	10	crucial	crucial	ADJ
gujaf-271	158	11	services	service	NOUN
gujaf-271	158	12	to	to	PART
gujaf-271	158	13	protect	protect	VERB
gujaf-271	158	14	the	the	DET
gujaf-271	158	15	pastimes	pastime	NOUN
gujaf-271	158	16	of	of	ADP
gujaf-271	158	17	the	the	DET
gujaf-271	158	18	investing	invest	VERB
gujaf-271	158	19	public	public	NOUN
gujaf-271	158	20	in	in	ADP
gujaf-271	158	21	the	the	DET
gujaf-271	158	22	capital	capital	NOUN
gujaf-271	158	23	market	market	NOUN
gujaf-271	158	24	.	.	PUNCT
gujaf-271	159	1	for	for	SCONJ
gujaf-271	159	2	them	they	PRON
gujaf-271	159	3	to	to	PART
gujaf-271	159	4	perform	perform	VERB
gujaf-271	159	5	such	such	ADJ
gujaf-271	159	6	expert	expert	ADJ
gujaf-271	159	7	challenge	challenge	NOUN
gujaf-271	159	8	,	,	PUNCT
gujaf-271	159	9	accounting	accounting	NOUN
gujaf-271	159	10	firms	firm	NOUN
gujaf-271	159	11	should	should	AUX
gujaf-271	159	12	stay	stay	VERB
gujaf-271	159	13	independent	independent	ADJ
gujaf-271	159	14	of	of	ADP
gujaf-271	159	15	the	the	DET
gujaf-271	159	16	audit	audit	NOUN
gujaf-271	159	17	customer	customer	NOUN
gujaf-271	159	18	and	and	CCONJ
gujaf-271	159	19	keep	keep	VERB
gujaf-271	159	20	away	away	ADV
gujaf-271	159	21	from	from	ADP
gujaf-271	159	22	undue	undue	ADJ
gujaf-271	159	23	influence	influence	NOUN
gujaf-271	159	24	.	.	PUNCT
gujaf-271	160	1	even	even	ADV
gujaf-271	160	2	though	though	ADV
gujaf-271	160	3	,	,	PUNCT
gujaf-271	160	4	the	the	DET
gujaf-271	160	5	appointment	appointment	NOUN
gujaf-271	160	6	and	and	CCONJ
gujaf-271	160	7	firing	firing	NOUN
gujaf-271	160	8	of	of	ADP
gujaf-271	160	9	auditors	auditor	NOUN
gujaf-271	160	10	is	be	AUX
gujaf-271	160	11	gusau	gusau	ADJ
gujaf-271	160	12	journal	journal	NOUN
gujaf-271	160	13	of	of	ADP
gujaf-271	160	14	accounting	accounting	NOUN
gujaf-271	160	15	and	and	CCONJ
gujaf-271	160	16	finance	finance	NOUN
gujaf-271	160	17	,	,	PUNCT
gujaf-271	160	18	vol	vol	NOUN
gujaf-271	160	19	.	.	PROPN
gujaf-271	160	20	5	5	NUM
gujaf-271	160	21	,	,	PUNCT
gujaf-271	160	22	issue	issue	NOUN
gujaf-271	160	23	1	1	NUM
gujaf-271	160	24	,	,	PUNCT
gujaf-271	160	25	april	april	PROPN
gujaf-271	160	26	,	,	PUNCT
gujaf-271	160	27	2024	2024	NUM
gujaf-271	160	28	7	7	NUM
gujaf-271	160	29	manipulate	manipulate	VERB
gujaf-271	160	30	through	through	ADP
gujaf-271	160	31	auditor	auditor	NOUN
gujaf-271	160	32	patron	patron	NOUN
gujaf-271	160	33	’s	’s	PART
gujaf-271	160	34	management	management	NOUN
gujaf-271	160	35	,	,	PUNCT
gujaf-271	160	36	managers	manager	NOUN
gujaf-271	160	37	can	can	AUX
gujaf-271	160	38	also	also	ADV
gujaf-271	160	39	use	use	VERB
gujaf-271	160	40	risk	risk	NOUN
gujaf-271	160	41	to	to	PART
gujaf-271	160	42	acquire	acquire	VERB
gujaf-271	160	43	a	a	DET
gujaf-271	160	44	extra	extra	ADJ
gujaf-271	160	45	beneficial	beneficial	ADJ
gujaf-271	160	46	document	document	NOUN
gujaf-271	160	47	from	from	ADP
gujaf-271	160	48	an	an	DET
gujaf-271	160	49	incumbent	incumbent	ADJ
gujaf-271	160	50	auditor	auditor	NOUN
gujaf-271	160	51	.	.	PUNCT
gujaf-271	161	1	therefore	therefore	ADV
gujaf-271	161	2	,	,	PUNCT
gujaf-271	161	3	it	it	PRON
gujaf-271	161	4	inflicts	inflict	VERB
gujaf-271	161	5	an	an	DET
gujaf-271	161	6	enormous	enormous	ADJ
gujaf-271	161	7	burden	burden	NOUN
gujaf-271	161	8	upon	upon	SCONJ
gujaf-271	161	9	the	the	DET
gujaf-271	161	10	auditors	auditor	NOUN
gujaf-271	161	11	to	to	PART
gujaf-271	161	12	face	face	VERB
gujaf-271	161	13	firm	firm	NOUN
gujaf-271	161	14	.	.	PUNCT
gujaf-271	162	1	mautz	mautz	ADJ
gujaf-271	162	2	and	and	CCONJ
gujaf-271	162	3	sharaf	sharaf	PROPN
gujaf-271	162	4	(	(	PUNCT
gujaf-271	162	5	1961	1961	NUM
gujaf-271	162	6	)	)	PUNCT
gujaf-271	162	7	advanced	advance	VERB
gujaf-271	162	8	an	an	DET
gujaf-271	162	9	idea	idea	NOUN
gujaf-271	162	10	of	of	ADP
gujaf-271	162	11	independence	independence	NOUN
gujaf-271	162	12	with	with	ADP
gujaf-271	162	13	additives	additive	NOUN
gujaf-271	162	14	:	:	PUNCT
gujaf-271	162	15	practitioner	practitioner	NOUN
gujaf-271	162	16	‘s	‘s	PART
gujaf-271	162	17	independence	independence	NOUN
gujaf-271	162	18	and	and	CCONJ
gujaf-271	162	19	professional	professional	ADJ
gujaf-271	162	20	independence	independence	NOUN
gujaf-271	162	21	.	.	PUNCT
gujaf-271	163	1	in	in	ADP
gujaf-271	163	2	keeping	keep	VERB
gujaf-271	163	3	with	with	ADP
gujaf-271	163	4	them	they	PRON
gujaf-271	163	5	,	,	PUNCT
gujaf-271	163	6	practitioner	practitioner	NOUN
gujaf-271	163	7	‘s	‘s	PART
gujaf-271	163	8	independence	independence	NOUN
gujaf-271	163	9	is	be	AUX
gujaf-271	163	10	a	a	DET
gujaf-271	163	11	nation	nation	NOUN
gujaf-271	163	12	of	of	ADP
gujaf-271	163	13	thoughts	thought	NOUN
gujaf-271	163	14	and	and	CCONJ
gujaf-271	163	15	equates	equate	VERB
gujaf-271	163	16	the	the	DET
gujaf-271	163	17	notion	notion	NOUN
gujaf-271	163	18	of	of	ADP
gujaf-271	163	19	integrity	integrity	NOUN
gujaf-271	163	20	and	and	CCONJ
gujaf-271	163	21	objectivity	objectivity	NOUN
gujaf-271	163	22	of	of	ADP
gujaf-271	163	23	the	the	DET
gujaf-271	163	24	man	man	NOUN
gujaf-271	163	25	or	or	CCONJ
gujaf-271	163	26	woman	woman	NOUN
gujaf-271	163	27	auditor	auditor	NOUN
gujaf-271	163	28	.	.	PUNCT
gujaf-271	164	1	professional	professional	ADJ
gujaf-271	164	2	independence	independence	NOUN
gujaf-271	164	3	then	then	ADV
gujaf-271	164	4	again	again	ADV
gujaf-271	164	5	,	,	PUNCT
gujaf-271	164	6	is	be	AUX
gujaf-271	164	7	plain	plain	ADJ
gujaf-271	164	8	independence	independence	NOUN
gujaf-271	164	9	of	of	ADP
gujaf-271	164	10	auditors	auditor	NOUN
gujaf-271	164	11	,	,	PUNCT
gujaf-271	164	12	as	as	ADP
gujaf-271	164	13	a	a	DET
gujaf-271	164	14	expert	expert	NOUN
gujaf-271	164	15	group	group	NOUN
gujaf-271	164	16	,	,	PUNCT
gujaf-271	164	17	to	to	ADP
gujaf-271	164	18	the	the	DET
gujaf-271	164	19	general	general	ADJ
gujaf-271	164	20	public	public	NOUN
gujaf-271	164	21	.	.	PUNCT
gujaf-271	165	1	this	this	PRON
gujaf-271	165	2	means	mean	VERB
gujaf-271	165	3	that	that	SCONJ
gujaf-271	165	4	an	an	DET
gujaf-271	165	5	auditor	auditor	NOUN
gujaf-271	165	6	should	should	AUX
gujaf-271	165	7	avoid	avoid	VERB
gujaf-271	165	8	undue	undue	ADJ
gujaf-271	165	9	influence	influence	NOUN
gujaf-271	165	10	.	.	PUNCT
gujaf-271	166	1	abubakar	abubakar	PROPN
gujaf-271	166	2	,	,	PUNCT
gujaf-271	166	3	mazadu	mazadu	ADJ
gujaf-271	166	4	and	and	CCONJ
gujaf-271	166	5	yusuf	yusuf	PROPN
gujaf-271	166	6	(	(	PUNCT
gujaf-271	166	7	2020	2020	NUM
gujaf-271	166	8	)	)	PUNCT
gujaf-271	166	9	examined	examine	VERB
gujaf-271	166	10	the	the	DET
gujaf-271	166	11	impact	impact	NOUN
gujaf-271	166	12	of	of	ADP
gujaf-271	166	13	audit	audit	NOUN
gujaf-271	166	14	quality	quality	NOUN
gujaf-271	166	15	and	and	CCONJ
gujaf-271	166	16	earnings	earning	NOUN
gujaf-271	166	17	management	management	NOUN
gujaf-271	166	18	of	of	ADP
gujaf-271	166	19	listed	list	VERB
gujaf-271	166	20	insurance	insurance	NOUN
gujaf-271	166	21	companies	company	NOUN
gujaf-271	166	22	in	in	ADP
gujaf-271	166	23	nigeria	nigeria	PROPN
gujaf-271	166	24	over	over	ADP
gujaf-271	166	25	the	the	DET
gujaf-271	166	26	period	period	NOUN
gujaf-271	166	27	of	of	ADP
gujaf-271	166	28	5	5	NUM
gujaf-271	166	29	years	year	NOUN
gujaf-271	166	30	(	(	PUNCT
gujaf-271	166	31	2015	2015	NUM
gujaf-271	166	32	-	-	SYM
gujaf-271	166	33	2019	2019	NUM
gujaf-271	166	34	)	)	PUNCT
gujaf-271	166	35	.	.	PUNCT
gujaf-271	167	1	the	the	DET
gujaf-271	167	2	regression	regression	NOUN
gujaf-271	167	3	result	result	NOUN
gujaf-271	167	4	shows	show	VERB
gujaf-271	167	5	that	that	SCONJ
gujaf-271	167	6	auditor	auditor	NOUN
gujaf-271	167	7	independence	independence	NOUN
gujaf-271	167	8	has	have	VERB
gujaf-271	167	9	negative	negative	ADJ
gujaf-271	167	10	and	and	CCONJ
gujaf-271	167	11	insignificant	insignificant	ADJ
gujaf-271	167	12	impact	impact	NOUN
gujaf-271	167	13	on	on	ADP
gujaf-271	167	14	earnings	earning	NOUN
gujaf-271	167	15	management	management	NOUN
gujaf-271	167	16	.	.	PUNCT
gujaf-271	168	1	on	on	ADP
gujaf-271	168	2	the	the	DET
gujaf-271	168	3	other	other	ADJ
gujaf-271	168	4	hand	hand	NOUN
gujaf-271	168	5	,	,	PUNCT
gujaf-271	168	6	androjuniko	androjuniko	NOUN
gujaf-271	168	7	&	&	CCONJ
gujaf-271	168	8	sihombing	sihombing	NOUN
gujaf-271	168	9	(	(	PUNCT
gujaf-271	168	10	2022	2022	NUM
gujaf-271	168	11	)	)	PUNCT
gujaf-271	168	12	assessed	assess	VERB
gujaf-271	168	13	the	the	DET
gujaf-271	168	14	effectiveness	effectiveness	NOUN
gujaf-271	168	15	of	of	ADP
gujaf-271	168	16	audit	audit	NOUN
gujaf-271	168	17	committee	committee	NOUN
gujaf-271	168	18	and	and	CCONJ
gujaf-271	168	19	audit	audit	NOUN
gujaf-271	168	20	quality	quality	NOUN
gujaf-271	168	21	towards	towards	ADP
gujaf-271	168	22	earnings	earning	NOUN
gujaf-271	168	23	management	management	NOUN
gujaf-271	168	24	of	of	ADP
gujaf-271	168	25	asean	asean	ADJ
gujaf-271	168	26	public	public	ADJ
gujaf-271	168	27	companies	company	NOUN
gujaf-271	168	28	.	.	PUNCT
gujaf-271	169	1	the	the	DET
gujaf-271	169	2	result	result	NOUN
gujaf-271	169	3	from	from	ADP
gujaf-271	169	4	various	various	ADJ
gujaf-271	169	5	tests	test	NOUN
gujaf-271	169	6	in	in	ADP
gujaf-271	169	7	the	the	DET
gujaf-271	169	8	paper	paper	NOUN
gujaf-271	169	9	indicates	indicate	VERB
gujaf-271	169	10	that	that	SCONJ
gujaf-271	169	11	audit	audit	NOUN
gujaf-271	169	12	independence	independence	NOUN
gujaf-271	169	13	does	do	AUX
gujaf-271	169	14	affect	affect	VERB
gujaf-271	169	15	earnings	earning	NOUN
gujaf-271	169	16	management	management	NOUN
gujaf-271	169	17	significantly	significantly	ADV
gujaf-271	169	18	.	.	PUNCT
gujaf-271	170	1	kurawa	kurawa	PROPN
gujaf-271	170	2	and	and	CCONJ
gujaf-271	170	3	ishaku	ishaku	PROPN
gujaf-271	170	4	(	(	PUNCT
gujaf-271	170	5	2020	2020	NUM
gujaf-271	170	6	)	)	PUNCT
gujaf-271	170	7	determined	determine	VERB
gujaf-271	170	8	the	the	DET
gujaf-271	170	9	relationship	relationship	NOUN
gujaf-271	170	10	between	between	ADP
gujaf-271	170	11	audit	audit	NOUN
gujaf-271	170	12	quality	quality	NOUN
gujaf-271	170	13	and	and	CCONJ
gujaf-271	170	14	earnings	earning	NOUN
gujaf-271	170	15	management	management	NOUN
gujaf-271	170	16	of	of	ADP
gujaf-271	170	17	listed	list	VERB
gujaf-271	170	18	non	non	ADJ
gujaf-271	170	19	-	-	ADJ
gujaf-271	170	20	financial	financial	ADJ
gujaf-271	170	21	companies	company	NOUN
gujaf-271	170	22	in	in	ADP
gujaf-271	170	23	nigeria	nigeria	PROPN
gujaf-271	170	24	.	.	PUNCT
gujaf-271	171	1	the	the	DET
gujaf-271	171	2	findings	finding	NOUN
gujaf-271	171	3	revealed	reveal	VERB
gujaf-271	171	4	that	that	SCONJ
gujaf-271	171	5	auditor	auditor	NOUN
gujaf-271	171	6	independence	independence	NOUN
gujaf-271	171	7	has	have	VERB
gujaf-271	171	8	positive	positive	ADJ
gujaf-271	171	9	but	but	CCONJ
gujaf-271	171	10	not	not	PART
gujaf-271	171	11	significant	significant	ADJ
gujaf-271	171	12	effect	effect	NOUN
gujaf-271	171	13	on	on	ADP
gujaf-271	171	14	earnings	earning	NOUN
gujaf-271	171	15	management	management	NOUN
gujaf-271	171	16	.	.	PUNCT
gujaf-271	172	1	shehu	shehu	PROPN
gujaf-271	172	2	(	(	PUNCT
gujaf-271	172	3	2017	2017	NUM
gujaf-271	172	4	)	)	PUNCT
gujaf-271	172	5	examined	examine	VERB
gujaf-271	172	6	the	the	DET
gujaf-271	172	7	impact	impact	NOUN
gujaf-271	172	8	of	of	ADP
gujaf-271	172	9	audit	audit	NOUN
gujaf-271	172	10	quality	quality	NOUN
gujaf-271	172	11	on	on	ADP
gujaf-271	172	12	earnings	earning	NOUN
gujaf-271	172	13	management	management	NOUN
gujaf-271	172	14	in	in	ADP
gujaf-271	172	15	the	the	DET
gujaf-271	172	16	nigerian	nigerian	ADJ
gujaf-271	172	17	cement	cement	NOUN
gujaf-271	172	18	industry	industry	NOUN
gujaf-271	172	19	.	.	PUNCT
gujaf-271	173	1	the	the	DET
gujaf-271	173	2	result	result	NOUN
gujaf-271	173	3	shows	show	VERB
gujaf-271	173	4	that	that	SCONJ
gujaf-271	173	5	;	;	PUNCT
gujaf-271	173	6	audit	audit	NOUN
gujaf-271	173	7	independence	independence	NOUN
gujaf-271	173	8	does	do	AUX
gujaf-271	173	9	not	not	PART
gujaf-271	173	10	have	have	VERB
gujaf-271	173	11	significant	significant	ADJ
gujaf-271	173	12	impact	impact	NOUN
gujaf-271	173	13	on	on	ADP
gujaf-271	173	14	earnings	earning	NOUN
gujaf-271	173	15	management	management	NOUN
gujaf-271	173	16	.	.	PUNCT
gujaf-271	174	1	3	3	X
gujaf-271	174	2	.	.	X
gujaf-271	174	3	design	design	NOUN
gujaf-271	174	4	,	,	PUNCT
gujaf-271	174	5	models	model	NOUN
gujaf-271	174	6	and	and	CCONJ
gujaf-271	174	7	methods	method	NOUN
gujaf-271	174	8	the	the	DET
gujaf-271	174	9	study	study	NOUN
gujaf-271	174	10	adopted	adopt	VERB
gujaf-271	174	11	correlational	correlational	ADJ
gujaf-271	174	12	research	research	NOUN
gujaf-271	174	13	design	design	NOUN
gujaf-271	174	14	being	be	AUX
gujaf-271	174	15	the	the	DET
gujaf-271	174	16	fact	fact	NOUN
gujaf-271	174	17	that	that	SCONJ
gujaf-271	174	18	it	it	PRON
gujaf-271	174	19	is	be	AUX
gujaf-271	174	20	post	post	ADJ
gujaf-271	174	21	positivism	positivism	ADJ
gujaf-271	174	22	paradigm	paradigm	NOUN
gujaf-271	174	23	which	which	PRON
gujaf-271	174	24	hint	hint	NOUN
gujaf-271	174	25	at	at	ADP
gujaf-271	174	26	being	be	AUX
gujaf-271	174	27	quantitative	quantitative	ADJ
gujaf-271	174	28	in	in	ADP
gujaf-271	174	29	nature	nature	NOUN
gujaf-271	174	30	.	.	PUNCT
gujaf-271	175	1	the	the	DET
gujaf-271	175	2	population	population	NOUN
gujaf-271	175	3	of	of	ADP
gujaf-271	175	4	the	the	DET
gujaf-271	175	5	study	study	NOUN
gujaf-271	175	6	covers	cover	VERB
gujaf-271	175	7	all	all	DET
gujaf-271	175	8	twenty	twenty	NUM
gujaf-271	175	9	-	-	PUNCT
gujaf-271	175	10	one	one	NUM
gujaf-271	175	11	(	(	PUNCT
gujaf-271	175	12	21	21	NUM
gujaf-271	175	13	)	)	PUNCT
gujaf-271	175	14	consumer	consumer	NOUN
gujaf-271	175	15	goods	good	NOUN
gujaf-271	175	16	firms	firm	NOUN
gujaf-271	175	17	listed	list	VERB
gujaf-271	175	18	on	on	ADP
gujaf-271	175	19	the	the	DET
gujaf-271	175	20	floor	floor	NOUN
gujaf-271	175	21	of	of	ADP
gujaf-271	175	22	the	the	DET
gujaf-271	175	23	nigerian	nigerian	ADJ
gujaf-271	175	24	stock	stock	NOUN
gujaf-271	175	25	exchange	exchange	PROPN
gujaf-271	175	26	as	as	ADP
gujaf-271	175	27	at	at	ADP
gujaf-271	175	28	31st	31st	NOUN
gujaf-271	175	29	december	december	PROPN
gujaf-271	175	30	2022	2022	NUM
gujaf-271	175	31	.	.	PUNCT
gujaf-271	176	1	the	the	DET
gujaf-271	176	2	study	study	NOUN
gujaf-271	176	3	utilized	utilize	VERB
gujaf-271	176	4	the	the	DET
gujaf-271	176	5	census	census	NOUN
gujaf-271	176	6	sampling	sample	VERB
gujaf-271	176	7	techniques	technique	NOUN
gujaf-271	176	8	to	to	PART
gujaf-271	176	9	arrive	arrive	VERB
gujaf-271	176	10	at	at	ADP
gujaf-271	176	11	a	a	DET
gujaf-271	176	12	sample	sample	NOUN
gujaf-271	176	13	of	of	ADP
gujaf-271	176	14	fifteen	fifteen	NUM
gujaf-271	176	15	(	(	PUNCT
gujaf-271	176	16	15	15	NUM
gujaf-271	176	17	)	)	PUNCT
gujaf-271	176	18	firms	firm	NOUN
gujaf-271	176	19	that	that	PRON
gujaf-271	176	20	include	include	VERB
gujaf-271	176	21	cadbury	cadbury	PROPN
gujaf-271	176	22	nigeria	nigeria	PROPN
gujaf-271	176	23	plc	plc	PROPN
gujaf-271	176	24	.	.	PROPN
gujaf-271	176	25	,	,	PUNCT
gujaf-271	176	26	champion	champion	PROPN
gujaf-271	176	27	breweries	breweries	PROPN
gujaf-271	176	28	plc	plc	PROPN
gujaf-271	176	29	.	.	PROPN
gujaf-271	176	30	,	,	PUNCT
gujaf-271	176	31	dangote	dangote	VERB
gujaf-271	176	32	sugar	sugar	PROPN
gujaf-271	176	33	refinery	refinery	PROPN
gujaf-271	176	34	plc	plc	PROPN
gujaf-271	176	35	.	.	PROPN
gujaf-271	176	36	,	,	PUNCT
gujaf-271	176	37	flour	flour	NOUN
gujaf-271	176	38	mills	mill	NOUN
gujaf-271	176	39	nig	nig	PROPN
gujaf-271	176	40	.	.	PUNCT
gujaf-271	177	1	plc	plc	PROPN
gujaf-271	177	2	.	.	PROPN
gujaf-271	177	3	,	,	PUNCT
gujaf-271	177	4	guinness	guinness	PROPN
gujaf-271	177	5	nigeria	nigeria	PROPN
gujaf-271	177	6	plc	plc	PROPN
gujaf-271	177	7	.	.	PROPN
gujaf-271	177	8	,	,	PUNCT
gujaf-271	177	9	honeywell	honeywell	PROPN
gujaf-271	177	10	four	four	NUM
gujaf-271	177	11	mill	mill	PROPN
gujaf-271	177	12	plc	plc	PROPN
gujaf-271	177	13	.	.	PROPN
gujaf-271	177	14	,	,	PUNCT
gujaf-271	177	15	international	international	PROPN
gujaf-271	177	16	breweries	breweries	PROPN
gujaf-271	177	17	plc	plc	PROPN
gujaf-271	177	18	.	.	PROPN
gujaf-271	177	19	,	,	PUNCT
gujaf-271	177	20	mcnichols	mcnichols	PROPN
gujaf-271	177	21	plc	plc	PROPN
gujaf-271	177	22	.	.	PROPN
gujaf-271	177	23	,	,	PUNCT
gujaf-271	177	24	nestle	nestle	PROPN
gujaf-271	177	25	nigeria	nigeria	PROPN
gujaf-271	177	26	plc	plc	PROPN
gujaf-271	177	27	.	.	PROPN
gujaf-271	177	28	,	,	PUNCT
gujaf-271	177	29	nigerian	nigerian	PROPN
gujaf-271	177	30	breweries	breweries	PROPN
gujaf-271	177	31	plc	plc	PROPN
gujaf-271	177	32	.	.	PROPN
gujaf-271	177	33	,	,	PUNCT
gujaf-271	177	34	nigerian	nigerian	PROPN
gujaf-271	177	35	enamelware	enamelware	PROPN
gujaf-271	177	36	plc	plc	PROPN
gujaf-271	177	37	.	.	PROPN
gujaf-271	177	38	,	,	PUNCT
gujaf-271	177	39	nigerian	nigerian	ADJ
gujaf-271	177	40	flour	flour	NOUN
gujaf-271	177	41	mills	mills	PROPN
gujaf-271	177	42	plc	plc	PROPN
gujaf-271	177	43	.	.	PROPN
gujaf-271	177	44	,	,	PUNCT
gujaf-271	177	45	nascon	nascon	PROPN
gujaf-271	177	46	allied	ally	VERB
gujaf-271	177	47	industries	industry	NOUN
gujaf-271	177	48	,	,	PUNCT
gujaf-271	177	49	pz	pz	PROPN
gujaf-271	177	50	cusson	cusson	PROPN
gujaf-271	177	51	nigeria	nigeria	PROPN
gujaf-271	177	52	plc	plc	PROPN
gujaf-271	177	53	.	.	PROPN
gujaf-271	177	54	,	,	PUNCT
gujaf-271	177	55	unilever	unilever	PROPN
gujaf-271	177	56	nigeria	nigeria	PROPN
gujaf-271	177	57	plc	plc	PROPN
gujaf-271	177	58	.	.	PROPN
gujaf-271	177	59	,	,	PUNCT
gujaf-271	177	60	and	and	CCONJ
gujaf-271	177	61	vita	vita	PROPN
gujaf-271	177	62	foam	foam	PROPN
gujaf-271	177	63	nigeria	nigeria	PROPN
gujaf-271	177	64	plc	plc	PROPN
gujaf-271	177	65	.	.	PUNCT
gujaf-271	178	1	after	after	ADP
gujaf-271	178	2	employing	employ	VERB
gujaf-271	178	3	two	two	NUM
gujaf-271	178	4	filters	filter	NOUN
gujaf-271	178	5	.	.	PUNCT
gujaf-271	179	1	the	the	DET
gujaf-271	179	2	first	first	ADJ
gujaf-271	179	3	filter	filter	NOUN
gujaf-271	179	4	excludes	exclude	NOUN
gujaf-271	179	5	does	do	VERB
gujaf-271	179	6	consumer	consumer	NOUN
gujaf-271	179	7	goods	good	NOUN
gujaf-271	179	8	firms	firm	NOUN
gujaf-271	179	9	that	that	PRON
gujaf-271	179	10	have	have	AUX
gujaf-271	179	11	not	not	PART
gujaf-271	179	12	been	be	AUX
gujaf-271	179	13	listed	list	VERB
gujaf-271	180	1	http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=27&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc	http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=27&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc	ADJ
gujaf-271	180	2	http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=41&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc	http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=41&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc	PROPN
gujaf-271	181	1	http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=55&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc	http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=55&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc	PROPN
gujaf-271	181	2	http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=130&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc	http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=130&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc	PROPN
gujaf-271	181	3	gusau	gusau	ADJ
gujaf-271	181	4	journal	journal	NOUN
gujaf-271	181	5	of	of	ADP
gujaf-271	181	6	accounting	accounting	NOUN
gujaf-271	181	7	and	and	CCONJ
gujaf-271	181	8	finance	finance	NOUN
gujaf-271	181	9	,	,	PUNCT
gujaf-271	181	10	vol	vol	NOUN
gujaf-271	181	11	.	.	PROPN
gujaf-271	181	12	5	5	NUM
gujaf-271	181	13	,	,	PUNCT
gujaf-271	181	14	issue	issue	NOUN
gujaf-271	181	15	1	1	NUM
gujaf-271	181	16	,	,	PUNCT
gujaf-271	181	17	april	april	PROPN
gujaf-271	181	18	,	,	PUNCT
gujaf-271	181	19	2024	2024	NUM
gujaf-271	181	20	8	8	NUM
gujaf-271	181	21	for	for	ADP
gujaf-271	181	22	the	the	DET
gujaf-271	181	23	entire	entire	ADJ
gujaf-271	181	24	period	period	NOUN
gujaf-271	181	25	of	of	ADP
gujaf-271	181	26	the	the	DET
gujaf-271	181	27	study	study	NOUN
gujaf-271	181	28	,	,	PUNCT
gujaf-271	181	29	while	while	SCONJ
gujaf-271	181	30	the	the	DET
gujaf-271	181	31	second	second	ADJ
gujaf-271	181	32	filter	filter	NOUN
gujaf-271	181	33	excludes	exclude	VERB
gujaf-271	181	34	firms	firm	NOUN
gujaf-271	181	35	with	with	ADP
gujaf-271	181	36	incomplete	incomplete	ADJ
gujaf-271	181	37	annual	annual	ADJ
gujaf-271	181	38	reports	report	NOUN
gujaf-271	181	39	covering	cover	VERB
gujaf-271	181	40	the	the	DET
gujaf-271	181	41	periods	period	NOUN
gujaf-271	181	42	of	of	ADP
gujaf-271	181	43	study	study	NOUN
gujaf-271	181	44	looking	look	VERB
gujaf-271	181	45	for	for	ADP
gujaf-271	181	46	the	the	DET
gujaf-271	181	47	nature	nature	NOUN
gujaf-271	181	48	of	of	ADP
gujaf-271	181	49	measurement	measurement	NOUN
gujaf-271	181	50	of	of	ADP
gujaf-271	181	51	earnings	earning	NOUN
gujaf-271	181	52	management	management	NOUN
gujaf-271	181	53	.	.	PUNCT
gujaf-271	182	1	data	datum	NOUN
gujaf-271	182	2	were	be	AUX
gujaf-271	182	3	extracted	extract	VERB
gujaf-271	182	4	from	from	ADP
gujaf-271	182	5	the	the	DET
gujaf-271	182	6	annual	annual	ADJ
gujaf-271	182	7	reports	report	NOUN
gujaf-271	182	8	and	and	CCONJ
gujaf-271	182	9	accounts	account	NOUN
gujaf-271	182	10	of	of	ADP
gujaf-271	182	11	listed	list	VERB
gujaf-271	182	12	consumer	consumer	NOUN
gujaf-271	182	13	goods	good	NOUN
gujaf-271	182	14	firms	firm	NOUN
gujaf-271	182	15	in	in	ADP
gujaf-271	182	16	nigeria	nigeria	PROPN
gujaf-271	182	17	for	for	ADP
gujaf-271	182	18	the	the	DET
gujaf-271	182	19	period	period	NOUN
gujaf-271	182	20	of	of	ADP
gujaf-271	182	21	ten	ten	NUM
gujaf-271	182	22	(	(	PUNCT
gujaf-271	182	23	10	10	NUM
gujaf-271	182	24	)	)	PUNCT
gujaf-271	182	25	years	year	NOUN
gujaf-271	182	26	from	from	ADP
gujaf-271	182	27	(	(	PUNCT
gujaf-271	182	28	2013	2013	NUM
gujaf-271	182	29	-	-	SYM
gujaf-271	182	30	2022	2022	NUM
gujaf-271	182	31	)	)	PUNCT
gujaf-271	182	32	.	.	PUNCT
gujaf-271	183	1	statistical	statistical	ADJ
gujaf-271	183	2	tools	tool	NOUN
gujaf-271	183	3	such	such	ADJ
gujaf-271	183	4	as	as	ADP
gujaf-271	183	5	descriptive	descriptive	ADJ
gujaf-271	183	6	,	,	PUNCT
gujaf-271	183	7	correlation	correlation	NOUN
gujaf-271	183	8	and	and	CCONJ
gujaf-271	183	9	regressions	regression	NOUN
gujaf-271	183	10	were	be	AUX
gujaf-271	183	11	employed	employ	VERB
gujaf-271	183	12	to	to	PART
gujaf-271	183	13	describe	describe	VERB
gujaf-271	183	14	and	and	CCONJ
gujaf-271	183	15	analyse	analyse	VERB
gujaf-271	183	16	the	the	DET
gujaf-271	183	17	data	datum	NOUN
gujaf-271	183	18	of	of	ADP
gujaf-271	183	19	the	the	DET
gujaf-271	183	20	study	study	NOUN
gujaf-271	183	21	.	.	PUNCT
gujaf-271	184	1	the	the	DET
gujaf-271	184	2	review	review	NOUN
gujaf-271	184	3	:	:	PUNCT
gujaf-271	184	4	variables	variables	PROPN
gujaf-271	184	5	measurement	measurement	NOUN
gujaf-271	184	6	variables	variable	VERB
gujaf-271	184	7	proxies	proxy	NOUN
gujaf-271	184	8	variables	variable	NOUN
gujaf-271	184	9	measurement	measurement	VERB
gujaf-271	184	10	source	source	NOUN
gujaf-271	184	11	dependent	dependent	ADJ
gujaf-271	184	12	discretionary	discretionary	ADJ
gujaf-271	184	13	accruals	accrual	NOUN
gujaf-271	184	14	(	(	PUNCT
gujaf-271	184	15	dacc	dacc	NOUN
gujaf-271	184	16	)	)	PUNCT
gujaf-271	184	17	measured	measure	VERB
gujaf-271	184	18	by	by	ADP
gujaf-271	184	19	absolute	absolute	ADJ
gujaf-271	184	20	values	value	NOUN
gujaf-271	184	21	of	of	ADP
gujaf-271	184	22	the	the	DET
gujaf-271	184	23	residuals	residual	NOUN
gujaf-271	184	24	of	of	ADP
gujaf-271	184	25	discretionary	discretionary	ADJ
gujaf-271	184	26	accruals	accrual	NOUN
gujaf-271	184	27	using	use	VERB
gujaf-271	184	28	collins	collin	NOUN
gujaf-271	184	29	(	(	PUNCT
gujaf-271	184	30	2017	2017	NUM
gujaf-271	184	31	)	)	PUNCT
gujaf-271	184	32	model	model	NOUN
gujaf-271	184	33	collins	collins	PROPN
gujaf-271	184	34	,	,	PUNCT
gujaf-271	184	35	pungaliya	pungaliya	NOUN
gujaf-271	184	36	and	and	CCONJ
gujaf-271	184	37	vijh	vijh	NOUN
gujaf-271	184	38	(	(	PUNCT
gujaf-271	184	39	2017	2017	NUM
gujaf-271	184	40	)	)	PUNCT
gujaf-271	184	41	independent	independent	ADJ
gujaf-271	184	42	control	control	NOUN
gujaf-271	184	43	audit	audit	NOUN
gujaf-271	184	44	reporting	report	VERB
gujaf-271	184	45	lag	lag	NOUN
gujaf-271	184	46	(	(	PUNCT
gujaf-271	184	47	arl	arl	NOUN
gujaf-271	184	48	)	)	PUNCT
gujaf-271	184	49	number	number	NOUN
gujaf-271	184	50	of	of	ADP
gujaf-271	184	51	days	day	NOUN
gujaf-271	184	52	from	from	ADP
gujaf-271	184	53	fiscal	fiscal	ADJ
gujaf-271	184	54	year	year	NOUN
gujaf-271	184	55	end	end	NOUN
gujaf-271	184	56	to	to	ADP
gujaf-271	184	57	the	the	DET
gujaf-271	184	58	date	date	NOUN
gujaf-271	184	59	of	of	ADP
gujaf-271	184	60	audit	audit	NOUN
gujaf-271	184	61	report	report	NOUN
gujaf-271	184	62	kaaroud	kaaroud	PROPN
gujaf-271	184	63	et	et	PROPN
gujaf-271	184	64	al	al	PROPN
gujaf-271	184	65	.	.	PROPN
gujaf-271	184	66	,	,	PUNCT
gujaf-271	184	67	2020	2020	NUM
gujaf-271	184	68	;	;	PUNCT
gujaf-271	184	69	otuya	otuya	PROPN
gujaf-271	184	70	2019	2019	NUM
gujaf-271	184	71	audit	audit	NOUN
gujaf-271	184	72	tenure	tenure	NOUN
gujaf-271	184	73	(	(	PUNCT
gujaf-271	184	74	adt	adt	NOUN
gujaf-271	184	75	)	)	PUNCT
gujaf-271	184	76	number	number	NOUN
gujaf-271	184	77	of	of	ADP
gujaf-271	184	78	consecutive	consecutive	ADJ
gujaf-271	184	79	years	year	NOUN
gujaf-271	184	80	that	that	SCONJ
gujaf-271	184	81	the	the	DET
gujaf-271	184	82	auditor	auditor	NOUN
gujaf-271	184	83	has	have	AUX
gujaf-271	184	84	audited	audit	VERB
gujaf-271	184	85	the	the	DET
gujaf-271	184	86	firm	firm	ADJ
gujaf-271	184	87	thomas	thomas	PROPN
gujaf-271	184	88	(	(	PUNCT
gujaf-271	184	89	2022	2022	NUM
gujaf-271	184	90	)	)	PUNCT
gujaf-271	184	91	.	.	PUNCT
gujaf-271	185	1	audit	audit	NOUN
gujaf-271	185	2	client	client	NOUN
gujaf-271	185	3	importance	importance	NOUN
gujaf-271	185	4	(	(	PUNCT
gujaf-271	185	5	aci	aci	PROPN
gujaf-271	185	6	)	)	PUNCT
gujaf-271	185	7	ratio	ratio	NOUN
gujaf-271	185	8	of	of	ADP
gujaf-271	185	9	client	client	NOUN
gujaf-271	185	10	sales	sale	NOUN
gujaf-271	185	11	to	to	ADP
gujaf-271	185	12	the	the	DET
gujaf-271	185	13	sum	sum	NOUN
gujaf-271	185	14	of	of	ADP
gujaf-271	185	15	all	all	DET
gujaf-271	185	16	client	client	NOUN
gujaf-271	185	17	’s	’s	PART
gujaf-271	185	18	sales	sale	NOUN
gujaf-271	185	19	audited	audit	VERB
gujaf-271	185	20	by	by	ADP
gujaf-271	185	21	an	an	DET
gujaf-271	185	22	auditor	auditor	NOUN
gujaf-271	185	23	within	within	ADP
gujaf-271	185	24	the	the	DET
gujaf-271	185	25	sample	sample	NOUN
gujaf-271	185	26	size	size	NOUN
gujaf-271	185	27	tyokoso	tyokoso	NOUN
gujaf-271	185	28	,	,	PUNCT
gujaf-271	185	29	sabari	sabari	PROPN
gujaf-271	185	30	,	,	PUNCT
gujaf-271	185	31	dogarawa	dogarawa	PROPN
gujaf-271	185	32	,	,	PUNCT
gujaf-271	185	33	and	and	CCONJ
gujaf-271	185	34	ibrahim	ibrahim	PROPN
gujaf-271	185	35	(	(	PUNCT
gujaf-271	185	36	2016	2016	NUM
gujaf-271	185	37	)	)	PUNCT
gujaf-271	185	38	.	.	PUNCT
gujaf-271	186	1	audit	audit	NOUN
gujaf-271	186	2	independent	independent	ADJ
gujaf-271	186	3	(	(	PUNCT
gujaf-271	186	4	adi	adi	PROPN
gujaf-271	186	5	)	)	PUNCT
gujaf-271	186	6	non	non	ADJ
gujaf-271	186	7	-	-	ADJ
gujaf-271	186	8	audit	audit	ADJ
gujaf-271	186	9	fees	fee	NOUN
gujaf-271	186	10	divided	divide	VERB
gujaf-271	186	11	by	by	ADP
gujaf-271	186	12	total	total	ADJ
gujaf-271	186	13	audit	audit	NOUN
gujaf-271	186	14	fees	fee	NOUN
gujaf-271	186	15	kurawa	kurawa	PROPN
gujaf-271	186	16	and	and	CCONJ
gujaf-271	186	17	ishaku	ishaku	PROPN
gujaf-271	186	18	(	(	PUNCT
gujaf-271	186	19	2020	2020	NUM
gujaf-271	186	20	)	)	PUNCT
gujaf-271	186	21	,	,	PUNCT
gujaf-271	186	22	abubakar	abubakar	PROPN
gujaf-271	186	23	,	,	PUNCT
gujaf-271	186	24	et	et	PROPN
gujaf-271	186	25	al	al	PROPN
gujaf-271	186	26	(	(	PUNCT
gujaf-271	186	27	2020	2020	NUM
gujaf-271	186	28	)	)	PUNCT
gujaf-271	186	29	.	.	PUNCT
gujaf-271	187	1	leverage	leverage	NOUN
gujaf-271	187	2	(	(	PUNCT
gujaf-271	187	3	lev	lev	NOUN
gujaf-271	187	4	)	)	PUNCT
gujaf-271	187	5	proportion	proportion	NOUN
gujaf-271	187	6	of	of	ADP
gujaf-271	187	7	total	total	ADJ
gujaf-271	187	8	debt	debt	NOUN
gujaf-271	187	9	to	to	ADP
gujaf-271	187	10	total	total	ADJ
gujaf-271	187	11	assets	asset	NOUN
gujaf-271	187	12	bappah	bappah	PROPN
gujaf-271	187	13	,	,	PUNCT
gujaf-271	187	14	ardo	ardo	NOUN
gujaf-271	187	15	,	,	PUNCT
gujaf-271	187	16	adamu	adamu	PROPN
gujaf-271	187	17	and	and	CCONJ
gujaf-271	187	18	shehu	shehu	PROPN
gujaf-271	187	19	(	(	PUNCT
gujaf-271	187	20	2021	2021	NUM
gujaf-271	187	21	)	)	PUNCT
gujaf-271	187	22	,	,	PUNCT
gujaf-271	187	23	abubakar	abubakar	PROPN
gujaf-271	187	24	,	,	PUNCT
gujaf-271	187	25	abdullahi	abdullahi	PRON
gujaf-271	187	26	alakantara	alakantara	ADJ
gujaf-271	187	27	and	and	CCONJ
gujaf-271	187	28	saleh	saleh	PROPN
gujaf-271	187	29	(	(	PUNCT
gujaf-271	187	30	2021	2021	NUM
gujaf-271	187	31	)	)	PUNCT
gujaf-271	187	32	.	.	PUNCT
gujaf-271	188	1	firm	firm	ADJ
gujaf-271	188	2	size	size	NOUN
gujaf-271	188	3	(	(	PUNCT
gujaf-271	188	4	fsz	fsz	NOUN
gujaf-271	188	5	)	)	PUNCT
gujaf-271	188	6	natural	natural	ADJ
gujaf-271	188	7	logarithm	logarithm	NOUN
gujaf-271	188	8	of	of	ADP
gujaf-271	188	9	total	total	ADJ
gujaf-271	188	10	assets	asset	NOUN
gujaf-271	188	11	.	.	PUNCT
gujaf-271	189	1	abubakar	abubakar	PROPN
gujaf-271	189	2	,	,	PUNCT
gujaf-271	189	3	sulaiman	sulaiman	PROPN
gujaf-271	189	4	and	and	CCONJ
gujaf-271	189	5	haruna	haruna	PROPN
gujaf-271	189	6	(	(	PUNCT
gujaf-271	189	7	2018	2018	NUM
gujaf-271	189	8	)	)	PUNCT
gujaf-271	189	9	.	.	PUNCT
gujaf-271	190	1	sources	source	NOUN
gujaf-271	190	2	:	:	PUNCT
gujaf-271	190	3	developed	develop	VERB
gujaf-271	190	4	by	by	ADP
gujaf-271	190	5	the	the	DET
gujaf-271	190	6	researcher	researcher	NOUN
gujaf-271	190	7	2023	2023	NUM
gujaf-271	190	8	gusau	gusau	ADJ
gujaf-271	190	9	journal	journal	NOUN
gujaf-271	190	10	of	of	ADP
gujaf-271	190	11	accounting	accounting	NOUN
gujaf-271	190	12	and	and	CCONJ
gujaf-271	190	13	finance	finance	NOUN
gujaf-271	190	14	,	,	PUNCT
gujaf-271	190	15	vol	vol	NOUN
gujaf-271	190	16	.	.	PROPN
gujaf-271	190	17	5	5	NUM
gujaf-271	190	18	,	,	PUNCT
gujaf-271	190	19	issue	issue	NOUN
gujaf-271	190	20	1	1	NUM
gujaf-271	190	21	,	,	PUNCT
gujaf-271	190	22	april	april	PROPN
gujaf-271	190	23	,	,	PUNCT
gujaf-271	190	24	2024	2024	NUM
gujaf-271	190	25	9	9	NUM
gujaf-271	190	26	model	model	NOUN
gujaf-271	190	27	specification	specification	NOUN
gujaf-271	190	28	the	the	DET
gujaf-271	190	29	following	follow	VERB
gujaf-271	190	30	models	model	NOUN
gujaf-271	190	31	were	be	AUX
gujaf-271	190	32	used	use	VERB
gujaf-271	190	33	to	to	PART
gujaf-271	190	34	empirically	empirically	ADV
gujaf-271	190	35	measured	measure	VERB
gujaf-271	190	36	the	the	DET
gujaf-271	190	37	earnings	earning	NOUN
gujaf-271	190	38	management	management	NOUN
gujaf-271	190	39	and	and	CCONJ
gujaf-271	190	40	equally	equally	ADV
gujaf-271	190	41	test	test	VERB
gujaf-271	190	42	the	the	DET
gujaf-271	190	43	hypotheses	hypothesis	NOUN
gujaf-271	190	44	of	of	ADP
gujaf-271	190	45	the	the	DET
gujaf-271	190	46	study	study	NOUN
gujaf-271	190	47	.	.	PUNCT
gujaf-271	191	1	the	the	DET
gujaf-271	191	2	dependent	dependent	ADJ
gujaf-271	191	3	variable	variable	ADJ
gujaf-271	191	4	model	model	NOUN
gujaf-271	191	5	representing	represent	VERB
gujaf-271	191	6	earnings	earning	NOUN
gujaf-271	191	7	management	management	NOUN
gujaf-271	191	8	is	be	AUX
gujaf-271	191	9	specified	specify	VERB
gujaf-271	191	10	as	as	SCONJ
gujaf-271	191	11	follows	follow	VERB
gujaf-271	191	12	;	;	PUNCT
gujaf-271	191	13	ta	ta	ADP
gujaf-271	191	14	it	it	PRON
gujaf-271	191	15	/at-1	/at-1	PUNCT
gujaf-271	192	1	=	=	PUNCT
gujaf-271	192	2	β0	β0	PROPN
gujaf-271	193	1	+	+	NUM
gujaf-271	193	2	β1∆revit	β1∆revit	NOUN
gujaf-271	193	3	/at-1	/at-1	PUNCT
gujaf-271	194	1	+	+	CCONJ
gujaf-271	194	2	β2∆nrecit	β2∆nrecit	PROPN
gujaf-271	194	3	/at-1	/at-1	PUNCT
gujaf-271	195	1	+	+	CCONJ
gujaf-271	195	2	β3ppeit	β3ppeit	PROPN
gujaf-271	195	3	t-1	t-1	PROPN
gujaf-271	195	4	/	/	SYM
gujaf-271	195	5	at-1	at-1	PUNCT
gujaf-271	195	6	+	+	CCONJ
gujaf-271	195	7	ε	ε	VERB
gujaf-271	195	8	it	it	PRON
gujaf-271	196	1	i	i	PROPN
gujaf-271	196	2	tait	tait	VERB
gujaf-271	196	3	/at-1	/at-1	PUNCT
gujaf-271	197	1	=	=	X
gujaf-271	197	2	β0+β1∆revit	β0+β1∆revit	NOUN
gujaf-271	197	3	/at-1+β2∆nrecit	/at-1+β2∆nrecit	PROPN
gujaf-271	197	4	/	/	SYM
gujaf-271	197	5	at-1+β3ppeit	at-1+β3ppeit	PROPN
gujaf-271	197	6	t-1	t-1	PROPN
gujaf-271	197	7	/	/	SYM
gujaf-271	197	8	at-1+β4intgit	at-1+β4intgit	PROPN
gujaf-271	197	9	t-1	t-1	PROPN
gujaf-271	197	10	/	/	SYM
gujaf-271	197	11	at-1	at-1	NUM
gujaf-271	197	12	+	+	CCONJ
gujaf-271	197	13	it	it	PRON
gujaf-271	197	14	ii	ii	NUM
gujaf-271	197	15	accr	accr	NOUN
gujaf-271	197	16	=	=	NOUN
gujaf-271	197	17	β0it+β1∆revit+β2∆nrecit+β3invit+β4ppeit+β5intgit+β6clit+β7ncl	β0it+β1∆revit+β2∆nrecit+β3invit+β4ppeit+β5intgit+β6clit+β7ncl	NOUN
gujaf-271	197	18	it+εit	it+εit	PROPN
gujaf-271	197	19	-	-	PUNCT
gujaf-271	197	20	iii	iii	X
gujaf-271	197	21	tait	tait	PROPN
gujaf-271	197	22	/	/	SYM
gujaf-271	197	23	assetsit-1	assetsit-1	PROPN
gujaf-271	197	24	=	=	PROPN
gujaf-271	197	25	β0	β0	ADJ
gujaf-271	197	26	+	+	CCONJ
gujaf-271	197	27	β11	β11	NOUN
gujaf-271	197	28	/	/	SYM
gujaf-271	197	29	assetsit-1	assetsit-1	NUM
gujaf-271	197	30	+	+	NUM
gujaf-271	197	31	β2	β2	NOUN
gujaf-271	197	32	(	(	PUNCT
gujaf-271	197	33	∆rev-∆ar	∆rev-∆ar	PROPN
gujaf-271	197	34	)	)	PUNCT
gujaf-271	197	35	it	it	PRON
gujaf-271	197	36	/	/	PUNCT
gujaf-271	197	37	assetsit-1	assetsit-1	PROPN
gujaf-271	197	38	+	+	CCONJ
gujaf-271	197	39	β3	β3	ADP
gujaf-271	197	40	ppeit	ppeit	NOUN
gujaf-271	197	41	/	/	SYM
gujaf-271	197	42	assetsit-1	assetsit-1	PUNCT
gujaf-271	197	43	+	+	CCONJ
gujaf-271	197	44	β4	β4	PROPN
gujaf-271	197	45	niit1	niit1	NOUN
gujaf-271	197	46	/	/	SYM
gujaf-271	197	47	assetsit-1	assetsit-1	PROPN
gujaf-271	197	48	+	+	PROPN
gujaf-271	197	49	β5	β5	ADJ
gujaf-271	197	50	salesit	salesit	NOUN
gujaf-271	197	51	salesit-1	salesit-1	PROPN
gujaf-271	197	52	/	/	SYM
gujaf-271	197	53	salesit-1	salesit-1	PROPN
gujaf-271	197	54	+	+	CCONJ
gujaf-271	197	55	εit	εit	NOUN
gujaf-271	197	56	iv	iv	NUM
gujaf-271	197	57	where	where	SCONJ
gujaf-271	197	58	:	:	PUNCT
gujaf-271	197	59	ta=	ta=	PROPN
gujaf-271	197	60	total	total	ADJ
gujaf-271	197	61	accruals	accrual	NOUN
gujaf-271	197	62	;	;	PUNCT
gujaf-271	197	63	t	t	NOUN
gujaf-271	197	64	=	=	SYM
gujaf-271	197	65	total	total	ADJ
gujaf-271	197	66	asset	asset	NOUN
gujaf-271	197	67	;	;	PUNCT
gujaf-271	197	68	a	a	DET
gujaf-271	197	69	=	=	X
gujaf-271	197	70	constant	constant	ADJ
gujaf-271	197	71	;	;	PUNCT
gujaf-271	197	72	β1	β1	PROPN
gujaf-271	197	73	-	-	PUNCT
gujaf-271	197	74	β4=	β4=	PROPN
gujaf-271	197	75	parameters	parameter	NOUN
gujaf-271	197	76	;	;	PUNCT
gujaf-271	197	77	t-1	t-1	PROPN
gujaf-271	197	78	=	=	PUNCT
gujaf-271	197	79	previous	previous	ADJ
gujaf-271	197	80	year	year	NOUN
gujaf-271	197	81	(	(	PUNCT
gujaf-271	197	82	lag1	lag1	PROPN
gujaf-271	197	83	)	)	PUNCT
gujaf-271	197	84	;	;	PUNCT
gujaf-271	197	85	rev	rev	PROPN
gujaf-271	197	86	=	=	SYM
gujaf-271	197	87	change	change	NOUN
gujaf-271	197	88	in	in	ADP
gujaf-271	197	89	revenue	revenue	NOUN
gujaf-271	197	90	;	;	PUNCT
gujaf-271	197	91	rec	rec	X
gujaf-271	197	92	=	=	PUNCT
gujaf-271	197	93	change	change	NOUN
gujaf-271	197	94	in	in	ADP
gujaf-271	197	95	receivables	receivables	NOUN
gujaf-271	197	96	;	;	PUNCT
gujaf-271	197	97	ar=	ar=	NOUN
gujaf-271	197	98	change	change	NOUN
gujaf-271	197	99	in	in	ADP
gujaf-271	197	100	account	account	NOUN
gujaf-271	197	101	receivable	receivable	NOUN
gujaf-271	197	102	;	;	PUNCT
gujaf-271	197	103	ppe	ppe	PROPN
gujaf-271	197	104	=	=	SYM
gujaf-271	197	105	property	property	NOUN
gujaf-271	197	106	,	,	PUNCT
gujaf-271	197	107	plant	plant	NOUN
gujaf-271	197	108	&	&	CCONJ
gujaf-271	197	109	equipment	equipment	NOUN
gujaf-271	197	110	;	;	PUNCT
gujaf-271	197	111	intg	intg	ADJ
gujaf-271	197	112	=	=	SYM
gujaf-271	197	113	intangible	intangible	ADJ
gujaf-271	197	114	assets	asset	NOUN
gujaf-271	197	115	;	;	PUNCT
gujaf-271	197	116	inv=	inv=	NUM
gujaf-271	197	117	inventory	inventory	NOUN
gujaf-271	197	118	cl=	cl=	NOUN
gujaf-271	197	119	current	current	ADJ
gujaf-271	197	120	liabilities	liability	NOUN
gujaf-271	197	121	;	;	PUNCT
gujaf-271	197	122	ncl=	ncl=	DET
gujaf-271	197	123	non	non	ADJ
gujaf-271	197	124	-	-	ADJ
gujaf-271	197	125	current	current	ADJ
gujaf-271	197	126	liabilities	liability	NOUN
gujaf-271	197	127	;	;	PUNCT
gujaf-271	197	128	accr=	accr=	NUM
gujaf-271	197	129	discretionary	discretionary	ADJ
gujaf-271	197	130	accruals	accrual	NOUN
gujaf-271	197	131	;	;	PUNCT
gujaf-271	197	132	t	t	PROPN
gujaf-271	197	133	=	=	NUM
gujaf-271	197	134	time	time	NOUN
gujaf-271	197	135	;	;	PUNCT
gujaf-271	197	136	i	i	PRON
gujaf-271	197	137	=	=	SYM
gujaf-271	197	138	firm	firm	NOUN
gujaf-271	197	139	;	;	PUNCT
gujaf-271	197	140	ε	ε	PROPN
gujaf-271	197	141	=	=	PUNCT
gujaf-271	197	142	is	be	AUX
gujaf-271	197	143	the	the	DET
gujaf-271	197	144	residual	residual	ADJ
gujaf-271	197	145	gusau	gusau	ADJ
gujaf-271	197	146	journal	journal	NOUN
gujaf-271	197	147	of	of	ADP
gujaf-271	197	148	accounting	accounting	NOUN
gujaf-271	197	149	and	and	CCONJ
gujaf-271	197	150	finance	finance	NOUN
gujaf-271	197	151	,	,	PUNCT
gujaf-271	197	152	vol	vol	NOUN
gujaf-271	197	153	.	.	PROPN
gujaf-271	197	154	5	5	NUM
gujaf-271	197	155	,	,	PUNCT
gujaf-271	197	156	issue	issue	NOUN
gujaf-271	197	157	1	1	NUM
gujaf-271	197	158	,	,	PUNCT
gujaf-271	197	159	april	april	PROPN
gujaf-271	197	160	,	,	PUNCT
gujaf-271	197	161	2024	2024	NUM
gujaf-271	197	162	10	10	NUM
gujaf-271	197	163	however	however	ADV
gujaf-271	197	164	,	,	PUNCT
gujaf-271	197	165	the	the	DET
gujaf-271	197	166	parsimonious	parsimonious	ADJ
gujaf-271	197	167	model	model	NOUN
gujaf-271	197	168	of	of	ADP
gujaf-271	197	169	the	the	DET
gujaf-271	197	170	study	study	NOUN
gujaf-271	197	171	is	be	AUX
gujaf-271	197	172	specified	specify	VERB
gujaf-271	197	173	as	as	SCONJ
gujaf-271	197	174	follows	follow	VERB
gujaf-271	197	175	:	:	PUNCT
gujaf-271	198	1	dccrit	dccrit	NOUN
gujaf-271	198	2	=	=	PUNCT
gujaf-271	198	3	β0	β0	PROPN
gujaf-271	198	4	+	+	PROPN
gujaf-271	198	5	β1arlit+β2adtit+β3aciit+	β1arlit+β2adtit+β3aciit+	PROPN
gujaf-271	198	6	β4adiit	β4adiit	PROPN
gujaf-271	199	1	+	+	CCONJ
gujaf-271	200	1	β5levit	β5levit	ADV
gujaf-271	200	2	+	+	NUM
gujaf-271	200	3	β6fszit	β6fszit	PROPN
gujaf-271	200	4	+	+	NUM
gujaf-271	200	5	εit	εit	NOUN
gujaf-271	200	6	…	…	SYM
gujaf-271	200	7	…	…	PUNCT
gujaf-271	200	8	…	…	PUNCT
gujaf-271	200	9	…	…	PUNCT
gujaf-271	200	10	…	…	PUNCT
gujaf-271	200	11	…	…	PUNCT
gujaf-271	200	12	…	…	PUNCT
gujaf-271	200	13	…	…	SYM
gujaf-271	200	14	(1	(1	X
gujaf-271	200	15	)	)	PUNCT
gujaf-271	201	1	where	where	SCONJ
gujaf-271	201	2	:	:	PUNCT
gujaf-271	201	3	dccr=	dccr=	NUM
gujaf-271	201	4	discretionary	discretionary	ADJ
gujaf-271	201	5	accruals	accrual	NOUN
gujaf-271	201	6	arl=	arl=	ADP
gujaf-271	201	7	audit	audit	NOUN
gujaf-271	201	8	reporting	report	VERB
gujaf-271	201	9	lag	lag	NOUN
gujaf-271	201	10	at=	at=	PROPN
gujaf-271	201	11	audit	audit	NOUN
gujaf-271	201	12	tenure	tenure	NOUN
gujaf-271	201	13	aci=	aci=	PROPN
gujaf-271	201	14	audit	audit	NOUN
gujaf-271	201	15	client	client	NOUN
gujaf-271	201	16	importance	importance	NOUN
gujaf-271	201	17	adi=	adi=	PROPN
gujaf-271	201	18	audit	audit	NOUN
gujaf-271	201	19	independence	independence	NOUN
gujaf-271	201	20	lev=	lev=	PROPN
gujaf-271	201	21	leverage	leverage	NOUN
gujaf-271	201	22	fsz=	fsz=	PROPN
gujaf-271	201	23	firm	firm	ADJ
gujaf-271	201	24	size	size	NOUN
gujaf-271	201	25	β0=	β0=	NOUN
gujaf-271	201	26	constant	constant	ADJ
gujaf-271	201	27	β1β6=	β1β6=	ADP
gujaf-271	201	28	coefficient	coefficient	NOUN
gujaf-271	201	29	of	of	ADP
gujaf-271	201	30	the	the	DET
gujaf-271	201	31	parameters	parameter	NOUN
gujaf-271	201	32	it=	it=	VERB
gujaf-271	201	33	firm	firm	ADJ
gujaf-271	201	34	and	and	CCONJ
gujaf-271	201	35	year	year	NOUN
gujaf-271	201	36	ɛ=	ɛ=	ADJ
gujaf-271	201	37	error	error	NOUN
gujaf-271	201	38	term	term	NOUN
gujaf-271	201	39	4	4	NUM
gujaf-271	201	40	.	.	NOUN
gujaf-271	201	41	results	result	NOUN
gujaf-271	201	42	and	and	CCONJ
gujaf-271	201	43	discussion	discussion	NOUN
gujaf-271	201	44	this	this	PRON
gujaf-271	201	45	presents	present	VERB
gujaf-271	201	46	the	the	DET
gujaf-271	201	47	descriptive	descriptive	ADJ
gujaf-271	201	48	statistics	statistic	NOUN
gujaf-271	201	49	,	,	PUNCT
gujaf-271	201	50	correlation	correlation	NOUN
gujaf-271	201	51	.	.	PUNCT
gujaf-271	202	1	it	it	PRON
gujaf-271	202	2	also	also	ADV
gujaf-271	202	3	analyses	analyse	VERB
gujaf-271	202	4	the	the	DET
gujaf-271	202	5	results	result	NOUN
gujaf-271	202	6	obtained	obtain	VERB
gujaf-271	202	7	from	from	ADP
gujaf-271	202	8	the	the	DET
gujaf-271	202	9	regression	regression	NOUN
gujaf-271	202	10	output	output	NOUN
gujaf-271	202	11	and	and	CCONJ
gujaf-271	202	12	other	other	ADJ
gujaf-271	202	13	robustness	robustness	NOUN
gujaf-271	202	14	tests	test	NOUN
gujaf-271	202	15	were	be	AUX
gujaf-271	202	16	discusses	discusse	NOUN
gujaf-271	202	17	.	.	PUNCT
gujaf-271	203	1	descriptive	descriptive	ADJ
gujaf-271	203	2	statistics	statistic	NOUN
gujaf-271	203	3	the	the	DET
gujaf-271	203	4	descriptive	descriptive	ADJ
gujaf-271	203	5	statistics	statistic	NOUN
gujaf-271	203	6	of	of	ADP
gujaf-271	203	7	explanatory	explanatory	ADJ
gujaf-271	203	8	and	and	CCONJ
gujaf-271	203	9	dependent	dependent	ADJ
gujaf-271	203	10	variables	variable	NOUN
gujaf-271	203	11	of	of	ADP
gujaf-271	203	12	study	study	NOUN
gujaf-271	203	13	were	be	AUX
gujaf-271	203	14	analyzed	analyze	VERB
gujaf-271	203	15	.	.	PUNCT
gujaf-271	204	1	the	the	DET
gujaf-271	204	2	description	description	NOUN
gujaf-271	204	3	of	of	ADP
gujaf-271	204	4	mean	mean	ADJ
gujaf-271	204	5	,	,	PUNCT
gujaf-271	204	6	standard	standard	ADJ
gujaf-271	204	7	deviation	deviation	NOUN
gujaf-271	204	8	,	,	PUNCT
gujaf-271	204	9	minimum	minimum	NOUN
gujaf-271	204	10	,	,	PUNCT
gujaf-271	204	11	and	and	CCONJ
gujaf-271	204	12	maximum	maximum	NOUN
gujaf-271	204	13	of	of	ADP
gujaf-271	204	14	the	the	DET
gujaf-271	204	15	variables	variable	NOUN
gujaf-271	204	16	were	be	AUX
gujaf-271	204	17	computed	compute	VERB
gujaf-271	204	18	using	use	VERB
gujaf-271	204	19	stata	stata	PROPN
gujaf-271	204	20	version13	version13	PROPN
gujaf-271	204	21	.	.	PUNCT
gujaf-271	205	1	table	table	NOUN
gujaf-271	205	2	2	2	NUM
gujaf-271	205	3	:	:	PUNCT
gujaf-271	205	4	descriptive	descriptive	ADJ
gujaf-271	205	5	statistics	statistic	NOUN
gujaf-271	205	6	variable	variable	ADJ
gujaf-271	205	7	obs	obs	PROPN
gujaf-271	205	8	mean	mean	VERB
gujaf-271	205	9	std	std	PROPN
gujaf-271	205	10	.	.	PUNCT
gujaf-271	206	1	dev	dev	PROPN
gujaf-271	206	2	min	min	PROPN
gujaf-271	206	3	max	max	PROPN
gujaf-271	206	4	dccr	dccr	PROPN
gujaf-271	206	5	150	150	NUM
gujaf-271	206	6	0.100446	0.100446	NUM
gujaf-271	206	7	0.05442	0.05442	NUM
gujaf-271	206	8	0.00017	0.00017	NUM
gujaf-271	206	9	0.27890	0.27890	NUM
gujaf-271	206	10	arl	arl	PROPN
gujaf-271	206	11	150	150	NUM
gujaf-271	206	12	78.72310	78.72310	NUM
gujaf-271	206	13	14.9384	14.9384	NUM
gujaf-271	206	14	56.0000	56.0000	NUM
gujaf-271	206	15	146.000	146.000	NUM
gujaf-271	206	16	adt	adt	NOUN
gujaf-271	206	17	150	150	NUM
gujaf-271	206	18	0.57407	0.57407	NUM
gujaf-271	206	19	0.49912	0.49912	NUM
gujaf-271	206	20	0.00000	0.00000	NUM
gujaf-271	206	21	1.00000	1.00000	NUM
gujaf-271	206	22	aci	aci	NOUN
gujaf-271	206	23	150	150	NUM
gujaf-271	206	24	0.59260	0.59260	NUM
gujaf-271	206	25	0.35180	0.35180	NUM
gujaf-271	206	26	0.02839	0.02839	NUM
gujaf-271	206	27	1.00000	1.00000	NUM
gujaf-271	206	28	ain	ain	NOUN
gujaf-271	206	29	150	150	NUM
gujaf-271	206	30	4.05011	4.05011	NUM
gujaf-271	207	1	2.15330	2.15330	NUM
gujaf-271	207	2	0.75100	0.75100	NUM
gujaf-271	207	3	8.25000	8.25000	NUM
gujaf-271	207	4	lev	lev	NOUN
gujaf-271	207	5	150	150	NUM
gujaf-271	207	6	0.42614	0.42614	NUM
gujaf-271	207	7	0.11224	0.11224	NUM
gujaf-271	207	8	0.26620	0.26620	NUM
gujaf-271	207	9	0.50000	0.50000	NUM
gujaf-271	207	10	fsz	fsz	NOUN
gujaf-271	207	11	150	150	NUM
gujaf-271	207	12	9.47200	9.47200	NUM
gujaf-271	207	13	0.77010	0.77010	NUM
gujaf-271	207	14	8.16210	8.16210	NUM
gujaf-271	207	15	11.18200	11.18200	NUM
gujaf-271	207	16	source	source	NOUN
gujaf-271	207	17	:	:	PUNCT
gujaf-271	207	18	stata	stata	VERB
gujaf-271	207	19	output	output	PROPN
gujaf-271	207	20	version	version	PROPN
gujaf-271	207	21	13	13	NUM
gujaf-271	207	22	gusau	gusau	ADJ
gujaf-271	207	23	journal	journal	NOUN
gujaf-271	207	24	of	of	ADP
gujaf-271	207	25	accounting	accounting	NOUN
gujaf-271	207	26	and	and	CCONJ
gujaf-271	207	27	finance	finance	NOUN
gujaf-271	207	28	,	,	PUNCT
gujaf-271	207	29	vol	vol	NOUN
gujaf-271	207	30	.	.	PROPN
gujaf-271	207	31	5	5	NUM
gujaf-271	207	32	,	,	PUNCT
gujaf-271	207	33	issue	issue	NOUN
gujaf-271	207	34	1	1	NUM
gujaf-271	207	35	,	,	PUNCT
gujaf-271	207	36	april	april	PROPN
gujaf-271	207	37	,	,	PUNCT
gujaf-271	207	38	2024	2024	NUM
gujaf-271	207	39	11	11	NUM
gujaf-271	207	40	table	table	NOUN
gujaf-271	207	41	2	2	NUM
gujaf-271	207	42	reports	report	VERB
gujaf-271	207	43	the	the	DET
gujaf-271	207	44	descriptive	descriptive	ADJ
gujaf-271	207	45	statistics	statistic	NOUN
gujaf-271	207	46	for	for	ADP
gujaf-271	207	47	the	the	DET
gujaf-271	207	48	both	both	CCONJ
gujaf-271	207	49	dependent	dependent	ADJ
gujaf-271	207	50	and	and	CCONJ
gujaf-271	207	51	independent	independent	ADJ
gujaf-271	207	52	variables	variable	NOUN
gujaf-271	207	53	respectively	respectively	ADV
gujaf-271	207	54	(	(	PUNCT
gujaf-271	207	55	discretionary	discretionary	ADJ
gujaf-271	207	56	accruals	accrual	NOUN
gujaf-271	207	57	,	,	PUNCT
gujaf-271	207	58	audit	audit	NOUN
gujaf-271	207	59	reporting	reporting	NOUN
gujaf-271	207	60	lag	lag	NOUN
gujaf-271	207	61	,	,	PUNCT
gujaf-271	207	62	audit	audit	NOUN
gujaf-271	207	63	tenure	tenure	NOUN
gujaf-271	207	64	,	,	PUNCT
gujaf-271	207	65	audit	audit	NOUN
gujaf-271	207	66	client	client	NOUN
gujaf-271	207	67	importance	importance	NOUN
gujaf-271	207	68	and	and	CCONJ
gujaf-271	207	69	audit	audit	NOUN
gujaf-271	207	70	independent	independent	ADJ
gujaf-271	207	71	)	)	PUNCT
gujaf-271	207	72	.	.	PUNCT
gujaf-271	208	1	the	the	DET
gujaf-271	208	2	results	result	NOUN
gujaf-271	208	3	show	show	VERB
gujaf-271	208	4	that	that	SCONJ
gujaf-271	208	5	the	the	DET
gujaf-271	208	6	discretionary	discretionary	ADJ
gujaf-271	208	7	accruals	accrual	NOUN
gujaf-271	208	8	(	(	PUNCT
gujaf-271	208	9	dccr	dccr	NOUN
gujaf-271	208	10	)	)	PUNCT
gujaf-271	208	11	of	of	ADP
gujaf-271	208	12	the	the	DET
gujaf-271	208	13	listed	list	VERB
gujaf-271	208	14	consumer	consumer	NOUN
gujaf-271	208	15	goods	good	NOUN
gujaf-271	208	16	firms	firm	NOUN
gujaf-271	208	17	has	have	VERB
gujaf-271	208	18	average	average	ADJ
gujaf-271	208	19	value	value	NOUN
gujaf-271	208	20	of	of	ADP
gujaf-271	208	21	0.100	0.100	NUM
gujaf-271	208	22	,	,	PUNCT
gujaf-271	208	23	with	with	ADP
gujaf-271	208	24	standard	standard	ADJ
gujaf-271	208	25	deviation	deviation	NOUN
gujaf-271	208	26	of	of	ADP
gujaf-271	208	27	0.054	0.054	NUM
gujaf-271	208	28	,	,	PUNCT
gujaf-271	208	29	the	the	DET
gujaf-271	208	30	minimum	minimum	ADJ
gujaf-271	208	31	and	and	CCONJ
gujaf-271	208	32	maximum	maximum	ADJ
gujaf-271	208	33	values	value	NOUN
gujaf-271	208	34	of	of	ADP
gujaf-271	208	35	0.001	0.001	NUM
gujaf-271	208	36	and	and	CCONJ
gujaf-271	208	37	0.279	0.279	NUM
gujaf-271	208	38	respectively	respectively	ADV
gujaf-271	208	39	.	.	PUNCT
gujaf-271	209	1	table	table	NOUN
gujaf-271	209	2	2	2	NUM
gujaf-271	209	3	,	,	PUNCT
gujaf-271	209	4	shows	show	VERB
gujaf-271	209	5	that	that	SCONJ
gujaf-271	209	6	audit	audit	NOUN
gujaf-271	209	7	reporting	report	VERB
gujaf-271	209	8	lag	lag	NOUN
gujaf-271	209	9	has	have	VERB
gujaf-271	209	10	a	a	DET
gujaf-271	209	11	mean	mean	ADJ
gujaf-271	209	12	value	value	NOUN
gujaf-271	209	13	of	of	ADP
gujaf-271	209	14	78.723	78.723	NUM
gujaf-271	209	15	with	with	ADP
gujaf-271	209	16	a	a	DET
gujaf-271	209	17	standard	standard	ADJ
gujaf-271	209	18	deviation	deviation	NOUN
gujaf-271	209	19	of	of	ADP
gujaf-271	209	20	14.938	14.938	NUM
gujaf-271	209	21	,	,	PUNCT
gujaf-271	209	22	the	the	DET
gujaf-271	209	23	minimum	minimum	ADJ
gujaf-271	209	24	number	number	NOUN
gujaf-271	209	25	of	of	ADP
gujaf-271	209	26	56	56	NUM
gujaf-271	209	27	days	day	NOUN
gujaf-271	209	28	and	and	CCONJ
gujaf-271	209	29	maximum	maximum	NOUN
gujaf-271	209	30	of	of	ADP
gujaf-271	209	31	146	146	NUM
gujaf-271	209	32	days	day	NOUN
gujaf-271	209	33	.	.	PUNCT
gujaf-271	210	1	these	these	PRON
gujaf-271	210	2	implies	imply	VERB
gujaf-271	210	3	that	that	SCONJ
gujaf-271	210	4	on	on	ADP
gujaf-271	210	5	average	average	ADJ
gujaf-271	210	6	listed	list	VERB
gujaf-271	210	7	consumer	consumer	NOUN
gujaf-271	210	8	goods	good	NOUN
gujaf-271	210	9	firms	firm	NOUN
gujaf-271	210	10	in	in	ADP
gujaf-271	210	11	nigeria	nigeria	PROPN
gujaf-271	210	12	release	release	VERB
gujaf-271	210	13	their	their	PRON
gujaf-271	210	14	audited	audited	ADJ
gujaf-271	210	15	report	report	NOUN
gujaf-271	210	16	79	79	NUM
gujaf-271	210	17	days	day	NOUN
gujaf-271	210	18	after	after	ADP
gujaf-271	210	19	accounting	accounting	NOUN
gujaf-271	210	20	year	year	NOUN
gujaf-271	210	21	during	during	ADP
gujaf-271	210	22	the	the	DET
gujaf-271	210	23	period	period	NOUN
gujaf-271	210	24	under	under	ADP
gujaf-271	210	25	review	review	NOUN
gujaf-271	210	26	,	,	PUNCT
gujaf-271	210	27	with	with	ADP
gujaf-271	210	28	a	a	DET
gujaf-271	210	29	minimum	minimum	ADJ
gujaf-271	210	30	number	number	NOUN
gujaf-271	210	31	of	of	ADP
gujaf-271	210	32	56days	56days	NUM
gujaf-271	210	33	and	and	CCONJ
gujaf-271	210	34	maximum	maximum	NOUN
gujaf-271	210	35	of	of	ADP
gujaf-271	210	36	146days	146days	PROPN
gujaf-271	210	37	release	release	VERB
gujaf-271	210	38	their	their	PRON
gujaf-271	210	39	reports	report	NOUN
gujaf-271	210	40	.	.	PUNCT
gujaf-271	211	1	however	however	ADV
gujaf-271	211	2	,	,	PUNCT
gujaf-271	211	3	descriptive	descriptive	ADJ
gujaf-271	211	4	statistics	statistic	NOUN
gujaf-271	211	5	from	from	ADP
gujaf-271	211	6	table	table	NOUN
gujaf-271	211	7	2	2	NUM
gujaf-271	211	8	also	also	ADV
gujaf-271	211	9	shows	show	VERB
gujaf-271	211	10	that	that	SCONJ
gujaf-271	211	11	audit	audit	NOUN
gujaf-271	211	12	tenure	tenure	NOUN
gujaf-271	211	13	had	have	VERB
gujaf-271	211	14	a	a	DET
gujaf-271	211	15	mean	mean	ADJ
gujaf-271	211	16	value	value	NOUN
gujaf-271	211	17	of	of	ADP
gujaf-271	211	18	0.574	0.574	NUM
gujaf-271	211	19	during	during	ADP
gujaf-271	211	20	the	the	DET
gujaf-271	211	21	study	study	NOUN
gujaf-271	211	22	period	period	NOUN
gujaf-271	211	23	.	.	PUNCT
gujaf-271	212	1	this	this	DET
gujaf-271	212	2	value	value	NOUN
gujaf-271	212	3	indicates	indicate	VERB
gujaf-271	212	4	that	that	SCONJ
gujaf-271	212	5	57	57	NUM
gujaf-271	212	6	%	%	NOUN
gujaf-271	212	7	of	of	ADP
gujaf-271	212	8	the	the	DET
gujaf-271	212	9	sampled	sample	VERB
gujaf-271	212	10	consumer	consumer	NOUN
gujaf-271	212	11	goods	good	NOUN
gujaf-271	212	12	firms	firm	NOUN
gujaf-271	212	13	retained	retain	VERB
gujaf-271	212	14	their	their	PRON
gujaf-271	212	15	auditors	auditor	NOUN
gujaf-271	212	16	for	for	ADP
gujaf-271	212	17	a	a	DET
gujaf-271	212	18	period	period	NOUN
gujaf-271	212	19	of	of	ADP
gujaf-271	212	20	three	three	NUM
gujaf-271	212	21	years	year	NOUN
gujaf-271	212	22	and	and	CCONJ
gujaf-271	212	23	above	above	ADV
gujaf-271	212	24	.	.	PUNCT
gujaf-271	213	1	the	the	DET
gujaf-271	213	2	minimum	minimum	ADJ
gujaf-271	213	3	and	and	CCONJ
gujaf-271	213	4	maximum	maximum	ADJ
gujaf-271	213	5	values	value	NOUN
gujaf-271	213	6	of	of	ADP
gujaf-271	213	7	auditor	auditor	NOUN
gujaf-271	213	8	tenure	tenure	NOUN
gujaf-271	213	9	during	during	ADP
gujaf-271	213	10	the	the	DET
gujaf-271	213	11	study	study	NOUN
gujaf-271	213	12	period	period	NOUN
gujaf-271	213	13	are	be	AUX
gujaf-271	213	14	zero	zero	NUM
gujaf-271	213	15	and	and	CCONJ
gujaf-271	213	16	one	one	NUM
gujaf-271	213	17	respectively	respectively	ADV
gujaf-271	213	18	,	,	PUNCT
gujaf-271	213	19	because	because	SCONJ
gujaf-271	213	20	the	the	DET
gujaf-271	213	21	variable	variable	NOUN
gujaf-271	213	22	was	be	AUX
gujaf-271	213	23	measured	measure	VERB
gujaf-271	213	24	by	by	ADP
gujaf-271	213	25	dichotomous	dichotomous	ADJ
gujaf-271	213	26	numbers	number	NOUN
gujaf-271	213	27	.	.	PUNCT
gujaf-271	214	1	moreover	moreover	ADV
gujaf-271	214	2	,	,	PUNCT
gujaf-271	214	3	from	from	ADP
gujaf-271	214	4	table	table	NOUN
gujaf-271	214	5	2	2	NUM
gujaf-271	214	6	above	above	ADV
gujaf-271	214	7	,	,	PUNCT
gujaf-271	214	8	it	it	PRON
gujaf-271	214	9	was	be	AUX
gujaf-271	214	10	observed	observe	VERB
gujaf-271	214	11	that	that	SCONJ
gujaf-271	214	12	the	the	DET
gujaf-271	214	13	mean	mean	ADJ
gujaf-271	214	14	value	value	NOUN
gujaf-271	214	15	of	of	ADP
gujaf-271	214	16	audit	audit	NOUN
gujaf-271	214	17	client	client	NOUN
gujaf-271	214	18	importance	importance	NOUN
gujaf-271	214	19	is	be	AUX
gujaf-271	214	20	0.593	0.593	NUM
gujaf-271	214	21	with	with	ADP
gujaf-271	214	22	standard	standard	ADJ
gujaf-271	214	23	deviation	deviation	NOUN
gujaf-271	214	24	of	of	ADP
gujaf-271	214	25	0.352	0.352	NUM
gujaf-271	214	26	.	.	PUNCT
gujaf-271	215	1	the	the	DET
gujaf-271	215	2	client	client	NOUN
gujaf-271	215	3	importance	importance	NOUN
gujaf-271	215	4	has	have	VERB
gujaf-271	215	5	a	a	DET
gujaf-271	215	6	minimum	minimum	ADJ
gujaf-271	215	7	value	value	NOUN
gujaf-271	215	8	of	of	ADP
gujaf-271	215	9	0.028	0.028	NUM
gujaf-271	215	10	and	and	CCONJ
gujaf-271	215	11	maximum	maximum	ADJ
gujaf-271	215	12	values	value	NOUN
gujaf-271	215	13	of	of	ADP
gujaf-271	215	14	one	one	NUM
gujaf-271	215	15	(	(	PUNCT
gujaf-271	215	16	1	1	NUM
gujaf-271	215	17	)	)	PUNCT
gujaf-271	215	18	during	during	ADP
gujaf-271	215	19	the	the	DET
gujaf-271	215	20	study	study	NOUN
gujaf-271	215	21	period	period	NOUN
gujaf-271	215	22	.	.	PUNCT
gujaf-271	216	1	finally	finally	ADV
gujaf-271	216	2	,	,	PUNCT
gujaf-271	216	3	audit	audit	NOUN
gujaf-271	216	4	independent	independent	ADJ
gujaf-271	216	5	has	have	VERB
gujaf-271	216	6	a	a	DET
gujaf-271	216	7	mean	mean	ADJ
gujaf-271	216	8	value	value	NOUN
gujaf-271	216	9	of	of	ADP
gujaf-271	216	10	4.050	4.050	NUM
gujaf-271	216	11	with	with	ADP
gujaf-271	216	12	standard	standard	ADJ
gujaf-271	216	13	deviation	deviation	NOUN
gujaf-271	216	14	of	of	ADP
gujaf-271	216	15	2.153	2.153	NUM
gujaf-271	216	16	;	;	PUNCT
gujaf-271	216	17	this	this	PRON
gujaf-271	216	18	signifies	signify	VERB
gujaf-271	216	19	that	that	SCONJ
gujaf-271	216	20	there	there	PRON
gujaf-271	216	21	is	be	VERB
gujaf-271	216	22	no	no	DET
gujaf-271	216	23	wide	wide	ADJ
gujaf-271	216	24	dispersion	dispersion	NOUN
gujaf-271	216	25	between	between	ADP
gujaf-271	216	26	mean	mean	ADJ
gujaf-271	216	27	and	and	CCONJ
gujaf-271	216	28	standard	standard	ADJ
gujaf-271	216	29	deviation	deviation	NOUN
gujaf-271	216	30	.	.	PUNCT
gujaf-271	217	1	this	this	PRON
gujaf-271	217	2	imply	imply	VERB
gujaf-271	217	3	that	that	SCONJ
gujaf-271	217	4	on	on	ADP
gujaf-271	217	5	average	average	ADJ
gujaf-271	217	6	41	41	NUM
gujaf-271	217	7	%	%	NOUN
gujaf-271	217	8	of	of	ADP
gujaf-271	217	9	the	the	DET
gujaf-271	217	10	auditors	auditor	NOUN
gujaf-271	217	11	are	be	AUX
gujaf-271	217	12	independent	independent	ADJ
gujaf-271	217	13	nonexecutive	nonexecutive	ADJ
gujaf-271	217	14	directors	director	NOUN
gujaf-271	217	15	of	of	ADP
gujaf-271	217	16	the	the	DET
gujaf-271	217	17	consumer	consumer	NOUN
gujaf-271	217	18	goods	good	NOUN
gujaf-271	217	19	firms	firm	NOUN
gujaf-271	217	20	in	in	ADP
gujaf-271	217	21	nigeria	nigeria	PROPN
gujaf-271	217	22	during	during	ADP
gujaf-271	217	23	period	period	NOUN
gujaf-271	217	24	of	of	ADP
gujaf-271	217	25	the	the	DET
gujaf-271	217	26	study	study	NOUN
gujaf-271	217	27	,	,	PUNCT
gujaf-271	217	28	the	the	DET
gujaf-271	217	29	minimum	minimum	ADJ
gujaf-271	217	30	and	and	CCONJ
gujaf-271	217	31	maximum	maximum	ADJ
gujaf-271	217	32	value	value	NOUN
gujaf-271	217	33	of	of	ADP
gujaf-271	217	34	0.751	0.751	NUM
gujaf-271	217	35	and	and	CCONJ
gujaf-271	217	36	8.250	8.250	NUM
gujaf-271	217	37	respectively	respectively	ADV
gujaf-271	217	38	.	.	PUNCT
gujaf-271	218	1	this	this	PRON
gujaf-271	218	2	signifies	signify	VERB
gujaf-271	218	3	that	that	PRON
gujaf-271	218	4	listed	list	VERB
gujaf-271	218	5	consumer	consumer	NOUN
gujaf-271	218	6	goods	good	NOUN
gujaf-271	218	7	firms	firm	NOUN
gujaf-271	218	8	in	in	ADP
gujaf-271	218	9	nigeria	nigeria	PROPN
gujaf-271	218	10	have	have	VERB
gujaf-271	218	11	a	a	DET
gujaf-271	218	12	minimum	minimum	NOUN
gujaf-271	218	13	of	of	ADP
gujaf-271	218	14	75	75	NUM
gujaf-271	218	15	%	%	NOUN
gujaf-271	218	16	of	of	ADP
gujaf-271	218	17	independent	independent	ADJ
gujaf-271	218	18	non	non	ADJ
gujaf-271	218	19	-	-	ADJ
gujaf-271	218	20	executive	executive	ADJ
gujaf-271	218	21	director	director	NOUN
gujaf-271	218	22	.	.	PUNCT
gujaf-271	219	1	correlation	correlation	NOUN
gujaf-271	219	2	matrix	matrix	NOUN
gujaf-271	219	3	the	the	DET
gujaf-271	219	4	correlation	correlation	NOUN
gujaf-271	219	5	matrix	matrix	NOUN
gujaf-271	219	6	is	be	AUX
gujaf-271	219	7	used	use	VERB
gujaf-271	219	8	to	to	PART
gujaf-271	219	9	find	find	VERB
gujaf-271	219	10	out	out	ADP
gujaf-271	219	11	the	the	DET
gujaf-271	219	12	degree	degree	NOUN
gujaf-271	219	13	of	of	ADP
gujaf-271	219	14	relationship	relationship	NOUN
gujaf-271	219	15	between	between	ADP
gujaf-271	219	16	dependent	dependent	ADJ
gujaf-271	219	17	variable	variable	NOUN
gujaf-271	219	18	and	and	CCONJ
gujaf-271	219	19	independent	independent	ADJ
gujaf-271	219	20	variables	variable	NOUN
gujaf-271	219	21	used	use	VERB
gujaf-271	219	22	in	in	ADP
gujaf-271	219	23	the	the	DET
gujaf-271	219	24	study	study	NOUN
gujaf-271	219	25	presented	present	VERB
gujaf-271	219	26	in	in	ADP
gujaf-271	219	27	table	table	NOUN
gujaf-271	219	28	3	3	NUM
gujaf-271	219	29	.	.	PUNCT
gujaf-271	219	30	gusau	gusau	PROPN
gujaf-271	219	31	journal	journal	PROPN
gujaf-271	219	32	of	of	ADP
gujaf-271	219	33	accounting	accounting	NOUN
gujaf-271	219	34	and	and	CCONJ
gujaf-271	219	35	finance	finance	NOUN
gujaf-271	219	36	,	,	PUNCT
gujaf-271	219	37	vol	vol	NOUN
gujaf-271	219	38	.	.	PROPN
gujaf-271	219	39	5	5	NUM
gujaf-271	219	40	,	,	PUNCT
gujaf-271	219	41	issue	issue	NOUN
gujaf-271	219	42	1	1	NUM
gujaf-271	219	43	,	,	PUNCT
gujaf-271	219	44	april	april	PROPN
gujaf-271	219	45	,	,	PUNCT
gujaf-271	219	46	2024	2024	NUM
gujaf-271	219	47	12	12	NUM
gujaf-271	219	48	table	table	NOUN
gujaf-271	219	49	3	3	NUM
gujaf-271	219	50	:	:	PUNCT
gujaf-271	219	51	correlation	correlation	NOUN
gujaf-271	219	52	matrix	matrix	NOUN
gujaf-271	219	53	variable	variable	NOUN
gujaf-271	219	54	dac	dac	PROPN
gujaf-271	219	55	arl	arl	PROPN
gujaf-271	219	56	adt	adt	PROPN
gujaf-271	219	57	aci	aci	PROPN
gujaf-271	219	58	ain	ain	PROPN
gujaf-271	219	59	lev	lev	PROPN
gujaf-271	219	60	fsz	fsz	PROPN
gujaf-271	219	61	dccr	dccr	NOUN
gujaf-271	219	62	1.000	1.000	NUM
gujaf-271	219	63	arl	arl	PROPN
gujaf-271	219	64	0.370	0.370	NUM
gujaf-271	219	65	1.000	1.000	NUM
gujaf-271	219	66	adt	adt	NOUN
gujaf-271	219	67	-0.296	-0.296	PUNCT
gujaf-271	219	68	0.292	0.292	NUM
gujaf-271	219	69	1.000	1.000	NUM
gujaf-271	219	70	aci	aci	NOUN
gujaf-271	219	71	0.276	0.276	NUM
gujaf-271	219	72	-0.379	-0.379	NOUN
gujaf-271	219	73	-0.009	-0.009	NUM
gujaf-271	219	74	1.000	1.000	NUM
gujaf-271	219	75	ain	ain	NOUN
gujaf-271	219	76	-0.375	-0.375	PUNCT
gujaf-271	219	77	0.276	0.276	NUM
gujaf-271	219	78	0.431	0.431	NUM
gujaf-271	219	79	-0.229	-0.229	NUM
gujaf-271	219	80	1.000	1.000	NUM
gujaf-271	219	81	lev	lev	NOUN
gujaf-271	219	82	0.417	0.417	NUM
gujaf-271	219	83	-0.321	-0.321	PUNCT
gujaf-271	219	84	-0.192	-0.192	PUNCT
gujaf-271	219	85	0.341	0.341	NUM
gujaf-271	219	86	0.325	0.325	NUM
gujaf-271	219	87	1.000	1.000	NUM
gujaf-271	219	88	fsz	fsz	NOUN
gujaf-271	220	1	0.427	0.427	NUM
gujaf-271	220	2	0.271	0.271	NUM
gujaf-271	220	3	0.302	0.302	NUM
gujaf-271	220	4	0.257	0.257	NUM
gujaf-271	220	5	0.351	0.351	NUM
gujaf-271	220	6	0.251	0.251	NUM
gujaf-271	220	7	1.000	1.000	NUM
gujaf-271	220	8	source	source	NOUN
gujaf-271	220	9	:	:	PUNCT
gujaf-271	220	10	stata	stata	NOUN
gujaf-271	220	11	output	output	NOUN
gujaf-271	220	12	,	,	PUNCT
gujaf-271	220	13	2023	2023	NUM
gujaf-271	220	14	from	from	ADP
gujaf-271	220	15	the	the	DET
gujaf-271	220	16	correlation	correlation	NOUN
gujaf-271	220	17	results	result	NOUN
gujaf-271	220	18	presented	present	VERB
gujaf-271	220	19	in	in	ADP
gujaf-271	220	20	table	table	NOUN
gujaf-271	220	21	3	3	NUM
gujaf-271	220	22	the	the	DET
gujaf-271	220	23	relationship	relationship	NOUN
gujaf-271	220	24	between	between	ADP
gujaf-271	220	25	discretionary	discretionary	ADJ
gujaf-271	220	26	accruals	accrual	NOUN
gujaf-271	220	27	with	with	ADP
gujaf-271	220	28	the	the	DET
gujaf-271	220	29	independent	independent	ADJ
gujaf-271	220	30	variables	variable	NOUN
gujaf-271	220	31	(	(	PUNCT
gujaf-271	220	32	i.e.	i.e.	X
gujaf-271	220	33	audit	audit	NOUN
gujaf-271	220	34	reporting	reporting	NOUN
gujaf-271	220	35	lag	lag	NOUN
gujaf-271	220	36	,	,	PUNCT
gujaf-271	220	37	audit	audit	NOUN
gujaf-271	220	38	tenure	tenure	NOUN
gujaf-271	220	39	,	,	PUNCT
gujaf-271	220	40	audit	audit	NOUN
gujaf-271	220	41	client	client	NOUN
gujaf-271	220	42	importance	importance	NOUN
gujaf-271	220	43	and	and	CCONJ
gujaf-271	220	44	audit	audit	NOUN
gujaf-271	220	45	independent	independent	ADJ
gujaf-271	220	46	)	)	PUNCT
gujaf-271	220	47	indicated	indicate	VERB
gujaf-271	220	48	that	that	SCONJ
gujaf-271	220	49	audit	audit	NOUN
gujaf-271	220	50	reporting	report	VERB
gujaf-271	220	51	lag	lag	NOUN
gujaf-271	220	52	,	,	PUNCT
gujaf-271	220	53	audit	audit	NOUN
gujaf-271	220	54	client	client	NOUN
gujaf-271	220	55	importance	importance	NOUN
gujaf-271	220	56	,	,	PUNCT
gujaf-271	220	57	leverage	leverage	NOUN
gujaf-271	220	58	and	and	CCONJ
gujaf-271	220	59	firm	firm	ADJ
gujaf-271	220	60	size	size	NOUN
gujaf-271	220	61	are	be	AUX
gujaf-271	220	62	positively	positively	ADV
gujaf-271	220	63	strongly	strongly	ADV
gujaf-271	220	64	correlated	correlate	VERB
gujaf-271	220	65	with	with	ADP
gujaf-271	220	66	discretionary	discretionary	ADJ
gujaf-271	220	67	accruals	accrual	NOUN
gujaf-271	220	68	,	,	PUNCT
gujaf-271	220	69	while	while	SCONJ
gujaf-271	220	70	audit	audit	NOUN
gujaf-271	220	71	independent	independent	ADJ
gujaf-271	220	72	is	be	AUX
gujaf-271	220	73	negatively	negatively	ADV
gujaf-271	220	74	strongly	strongly	ADV
gujaf-271	220	75	associated	associate	VERB
gujaf-271	220	76	with	with	ADP
gujaf-271	220	77	earnings	earning	NOUN
gujaf-271	220	78	management	management	NOUN
gujaf-271	220	79	.	.	PUNCT
gujaf-271	221	1	however	however	ADV
gujaf-271	221	2	,	,	PUNCT
gujaf-271	221	3	audit	audit	NOUN
gujaf-271	221	4	tenure	tenure	NOUN
gujaf-271	221	5	has	have	VERB
gujaf-271	221	6	a	a	DET
gujaf-271	221	7	negative	negative	ADJ
gujaf-271	221	8	and	and	CCONJ
gujaf-271	221	9	strong	strong	ADJ
gujaf-271	221	10	association	association	NOUN
gujaf-271	221	11	with	with	ADP
gujaf-271	221	12	earnings	earning	NOUN
gujaf-271	221	13	management	management	NOUN
gujaf-271	221	14	of	of	ADP
gujaf-271	221	15	the	the	DET
gujaf-271	221	16	listed	list	VERB
gujaf-271	221	17	consumer	consumer	NOUN
gujaf-271	221	18	goods	good	NOUN
gujaf-271	221	19	firms	firm	NOUN
gujaf-271	221	20	in	in	ADP
gujaf-271	221	21	nigeria	nigeria	PROPN
gujaf-271	221	22	.	.	PUNCT
gujaf-271	222	1	from	from	ADP
gujaf-271	222	2	table	table	NOUN
gujaf-271	222	3	3	3	NUM
gujaf-271	222	4	it	it	PRON
gujaf-271	222	5	was	be	AUX
gujaf-271	222	6	observed	observe	VERB
gujaf-271	222	7	that	that	SCONJ
gujaf-271	222	8	audit	audit	NOUN
gujaf-271	222	9	reporting	report	VERB
gujaf-271	222	10	lag	lag	NOUN
gujaf-271	222	11	(	(	PUNCT
gujaf-271	222	12	arl	arl	PROPN
gujaf-271	222	13	)	)	PUNCT
gujaf-271	222	14	has	have	AUX
gujaf-271	222	15	a	a	DET
gujaf-271	222	16	positive	positive	ADJ
gujaf-271	222	17	strong	strong	ADJ
gujaf-271	222	18	association	association	NOUN
gujaf-271	222	19	with	with	ADP
gujaf-271	222	20	other	other	ADJ
gujaf-271	222	21	explanatory	explanatory	ADJ
gujaf-271	222	22	variable	variable	NOUN
gujaf-271	222	23	with	with	ADP
gujaf-271	222	24	exception	exception	NOUN
gujaf-271	222	25	of	of	ADP
gujaf-271	222	26	audit	audit	NOUN
gujaf-271	222	27	client	client	NOUN
gujaf-271	222	28	importance	importance	NOUN
gujaf-271	222	29	and	and	CCONJ
gujaf-271	222	30	leverage	leverage	NOUN
gujaf-271	222	31	which	which	PRON
gujaf-271	222	32	has	have	VERB
gujaf-271	222	33	negative	negative	ADJ
gujaf-271	222	34	strong	strong	ADJ
gujaf-271	222	35	correlation	correlation	NOUN
gujaf-271	222	36	with	with	ADP
gujaf-271	222	37	audit	audit	NOUN
gujaf-271	222	38	reporting	report	VERB
gujaf-271	222	39	lag	lag	NOUN
gujaf-271	222	40	.	.	PUNCT
gujaf-271	223	1	however	however	ADV
gujaf-271	223	2	,	,	PUNCT
gujaf-271	223	3	audit	audit	NOUN
gujaf-271	223	4	tenure	tenure	NOUN
gujaf-271	223	5	(	(	PUNCT
gujaf-271	223	6	adt	adt	NOUN
gujaf-271	223	7	)	)	PUNCT
gujaf-271	223	8	has	have	VERB
gujaf-271	223	9	a	a	DET
gujaf-271	223	10	positive	positive	ADJ
gujaf-271	223	11	strong	strong	ADJ
gujaf-271	223	12	relationship	relationship	NOUN
gujaf-271	223	13	with	with	ADP
gujaf-271	223	14	audit	audit	NOUN
gujaf-271	223	15	independent	independent	ADJ
gujaf-271	223	16	and	and	CCONJ
gujaf-271	223	17	firm	firm	ADJ
gujaf-271	223	18	size	size	NOUN
gujaf-271	223	19	while	while	SCONJ
gujaf-271	223	20	negative	negative	ADJ
gujaf-271	223	21	and	and	CCONJ
gujaf-271	223	22	weak	weak	ADJ
gujaf-271	223	23	relationship	relationship	NOUN
gujaf-271	223	24	with	with	ADP
gujaf-271	223	25	audit	audit	NOUN
gujaf-271	223	26	client	client	NOUN
gujaf-271	223	27	importance	importance	NOUN
gujaf-271	223	28	and	and	CCONJ
gujaf-271	223	29	leverage	leverage	NOUN
gujaf-271	223	30	.	.	PUNCT
gujaf-271	224	1	table	table	NOUN
gujaf-271	224	2	3	3	NUM
gujaf-271	224	3	also	also	ADV
gujaf-271	224	4	,	,	PUNCT
gujaf-271	224	5	audit	audit	NOUN
gujaf-271	224	6	client	client	NOUN
gujaf-271	224	7	importance	importance	NOUN
gujaf-271	224	8	(	(	PUNCT
gujaf-271	224	9	aci	aci	PROPN
gujaf-271	224	10	)	)	PUNCT
gujaf-271	224	11	has	have	VERB
gujaf-271	224	12	a	a	DET
gujaf-271	224	13	positive	positive	ADJ
gujaf-271	224	14	strong	strong	ADJ
gujaf-271	224	15	correlation	correlation	NOUN
gujaf-271	224	16	with	with	ADP
gujaf-271	224	17	leverage	leverage	NOUN
gujaf-271	224	18	and	and	CCONJ
gujaf-271	224	19	firm	firm	ADJ
gujaf-271	224	20	size	size	NOUN
gujaf-271	224	21	while	while	SCONJ
gujaf-271	224	22	a	a	DET
gujaf-271	224	23	weak	weak	ADJ
gujaf-271	224	24	negative	negative	ADJ
gujaf-271	224	25	relationship	relationship	NOUN
gujaf-271	224	26	with	with	ADP
gujaf-271	224	27	audit	audit	NOUN
gujaf-271	224	28	independent	independent	ADJ
gujaf-271	224	29	.	.	PUNCT
gujaf-271	225	1	similarly	similarly	ADV
gujaf-271	225	2	,	,	PUNCT
gujaf-271	225	3	audit	audit	VERB
gujaf-271	225	4	independent	independent	ADJ
gujaf-271	225	5	(	(	PUNCT
gujaf-271	225	6	ain	ain	PROPN
gujaf-271	225	7	)	)	PUNCT
gujaf-271	225	8	has	have	VERB
gujaf-271	225	9	a	a	DET
gujaf-271	225	10	positive	positive	ADJ
gujaf-271	225	11	strong	strong	ADJ
gujaf-271	225	12	relationship	relationship	NOUN
gujaf-271	225	13	with	with	ADP
gujaf-271	225	14	other	other	ADJ
gujaf-271	225	15	variables	variable	NOUN
gujaf-271	225	16	of	of	ADP
gujaf-271	225	17	the	the	DET
gujaf-271	225	18	listed	list	VERB
gujaf-271	225	19	industrial	industrial	ADJ
gujaf-271	225	20	goods	good	NOUN
gujaf-271	225	21	firms	firm	NOUN
gujaf-271	225	22	in	in	ADP
gujaf-271	225	23	nigeria	nigeria	PROPN
gujaf-271	225	24	.	.	PUNCT
gujaf-271	226	1	regression	regression	NOUN
gujaf-271	226	2	results	result	VERB
gujaf-271	226	3	this	this	PRON
gujaf-271	226	4	shows	show	VERB
gujaf-271	226	5	the	the	DET
gujaf-271	226	6	summary	summary	NOUN
gujaf-271	226	7	of	of	ADP
gujaf-271	226	8	the	the	DET
gujaf-271	226	9	multiple	multiple	ADJ
gujaf-271	226	10	regression	regression	NOUN
gujaf-271	226	11	results	result	NOUN
gujaf-271	226	12	obtained	obtain	VERB
gujaf-271	226	13	from	from	ADP
gujaf-271	226	14	the	the	DET
gujaf-271	226	15	model	model	NOUN
gujaf-271	226	16	using	use	VERB
gujaf-271	226	17	ordinary	ordinary	ADJ
gujaf-271	226	18	least	least	ADJ
gujaf-271	226	19	square	square	ADJ
gujaf-271	226	20	regression	regression	NOUN
gujaf-271	226	21	.	.	PUNCT
gujaf-271	227	1	the	the	DET
gujaf-271	227	2	results	result	NOUN
gujaf-271	227	3	show	show	VERB
gujaf-271	227	4	individual	individual	ADJ
gujaf-271	227	5	effect	effect	NOUN
gujaf-271	227	6	of	of	ADP
gujaf-271	227	7	independent	independent	ADJ
gujaf-271	227	8	variables	variable	NOUN
gujaf-271	227	9	(	(	PUNCT
gujaf-271	227	10	audit	audit	NOUN
gujaf-271	227	11	reporting	reporting	NOUN
gujaf-271	227	12	lag	lag	NOUN
gujaf-271	227	13	,	,	PUNCT
gujaf-271	227	14	audit	audit	NOUN
gujaf-271	227	15	tenure	tenure	NOUN
gujaf-271	227	16	,	,	PUNCT
gujaf-271	227	17	audit	audit	NOUN
gujaf-271	227	18	client	client	NOUN
gujaf-271	227	19	importance	importance	NOUN
gujaf-271	227	20	and	and	CCONJ
gujaf-271	227	21	audit	audit	NOUN
gujaf-271	227	22	independent	independent	ADJ
gujaf-271	227	23	on	on	ADP
gujaf-271	227	24	earnings	earning	NOUN
gujaf-271	227	25	management	management	NOUN
gujaf-271	227	26	)	)	PUNCT
gujaf-271	227	27	and	and	CCONJ
gujaf-271	227	28	shows	show	VERB
gujaf-271	227	29	the	the	DET
gujaf-271	227	30	cumulative	cumulative	ADJ
gujaf-271	227	31	impact	impact	NOUN
gujaf-271	227	32	of	of	ADP
gujaf-271	227	33	independent	independent	ADJ
gujaf-271	227	34	variables	variable	NOUN
gujaf-271	227	35	on	on	ADP
gujaf-271	227	36	dependent	dependent	ADJ
gujaf-271	227	37	variable	variable	NOUN
gujaf-271	227	38	.	.	PUNCT
gujaf-271	228	1	this	this	PRON
gujaf-271	228	2	is	be	AUX
gujaf-271	228	3	presented	present	VERB
gujaf-271	228	4	in	in	ADP
gujaf-271	228	5	table	table	NOUN
gujaf-271	228	6	4	4	NUM
gujaf-271	228	7	below	below	ADV
gujaf-271	228	8	.	.	PUNCT
gujaf-271	229	1	gusau	gusau	ADJ
gujaf-271	229	2	journal	journal	PROPN
gujaf-271	229	3	of	of	ADP
gujaf-271	229	4	accounting	accounting	NOUN
gujaf-271	229	5	and	and	CCONJ
gujaf-271	229	6	finance	finance	NOUN
gujaf-271	229	7	,	,	PUNCT
gujaf-271	229	8	vol	vol	NOUN
gujaf-271	229	9	.	.	PROPN
gujaf-271	229	10	5	5	NUM
gujaf-271	229	11	,	,	PUNCT
gujaf-271	229	12	issue	issue	NOUN
gujaf-271	229	13	1	1	NUM
gujaf-271	229	14	,	,	PUNCT
gujaf-271	229	15	april	april	PROPN
gujaf-271	229	16	,	,	PUNCT
gujaf-271	229	17	2024	2024	NUM
gujaf-271	229	18	13	13	NUM
gujaf-271	229	19	from	from	ADP
gujaf-271	229	20	the	the	DET
gujaf-271	229	21	table	table	NOUN
gujaf-271	229	22	above	above	ADV
gujaf-271	229	23	,	,	PUNCT
gujaf-271	229	24	the	the	DET
gujaf-271	229	25	results	result	NOUN
gujaf-271	229	26	show	show	VERB
gujaf-271	229	27	an	an	DET
gujaf-271	229	28	overall	overall	ADJ
gujaf-271	229	29	r	r	NOUN
gujaf-271	229	30	square	square	NOUN
gujaf-271	229	31	of	of	ADP
gujaf-271	229	32	(	(	PUNCT
gujaf-271	229	33	0.286	0.286	NUM
gujaf-271	229	34	)	)	PUNCT
gujaf-271	229	35	,	,	PUNCT
gujaf-271	229	36	that	that	PRON
gujaf-271	229	37	is	be	AUX
gujaf-271	229	38	the	the	DET
gujaf-271	229	39	coefficient	coefficient	NOUN
gujaf-271	229	40	of	of	ADP
gujaf-271	229	41	determination	determination	NOUN
gujaf-271	229	42	which	which	PRON
gujaf-271	229	43	represents	represent	VERB
gujaf-271	229	44	the	the	DET
gujaf-271	229	45	proportion	proportion	NOUN
gujaf-271	229	46	of	of	ADP
gujaf-271	229	47	change	change	NOUN
gujaf-271	229	48	in	in	ADP
gujaf-271	229	49	earnings	earning	NOUN
gujaf-271	229	50	management	management	NOUN
gujaf-271	229	51	as	as	SCONJ
gujaf-271	229	52	explained	explain	VERB
gujaf-271	229	53	by	by	ADP
gujaf-271	229	54	independent	independent	ADJ
gujaf-271	229	55	variables	variable	NOUN
gujaf-271	229	56	.	.	PUNCT
gujaf-271	230	1	this	this	PRON
gujaf-271	230	2	show	show	VERB
gujaf-271	230	3	that	that	SCONJ
gujaf-271	230	4	29	29	NUM
gujaf-271	230	5	%	%	NOUN
gujaf-271	230	6	changes	change	NOUN
gujaf-271	230	7	in	in	ADP
gujaf-271	230	8	the	the	DET
gujaf-271	230	9	earnings	earning	NOUN
gujaf-271	230	10	management	management	NOUN
gujaf-271	230	11	is	be	AUX
gujaf-271	230	12	expound	expound	ADJ
gujaf-271	230	13	by	by	ADP
gujaf-271	230	14	explanatory	explanatory	ADJ
gujaf-271	230	15	variables	variable	NOUN
gujaf-271	230	16	used	use	VERB
gujaf-271	230	17	in	in	ADP
gujaf-271	230	18	the	the	DET
gujaf-271	230	19	model	model	NOUN
gujaf-271	230	20	;	;	PUNCT
gujaf-271	230	21	this	this	PRON
gujaf-271	230	22	suggests	suggest	VERB
gujaf-271	230	23	that	that	SCONJ
gujaf-271	230	24	the	the	DET
gujaf-271	230	25	explanatory	explanatory	ADJ
gujaf-271	230	26	variables	variable	NOUN
gujaf-271	230	27	cumulatively	cumulatively	ADV
gujaf-271	230	28	bring	bring	VERB
gujaf-271	230	29	about	about	ADV
gujaf-271	230	30	29	29	NUM
gujaf-271	230	31	%	%	NOUN
gujaf-271	230	32	changes	change	NOUN
gujaf-271	230	33	in	in	ADP
gujaf-271	230	34	listed	list	VERB
gujaf-271	230	35	consumer	consumer	NOUN
gujaf-271	230	36	goods	good	NOUN
gujaf-271	230	37	firms	firm	NOUN
gujaf-271	230	38	in	in	ADP
gujaf-271	230	39	nigeria	nigeria	PROPN
gujaf-271	230	40	while	while	SCONJ
gujaf-271	230	41	74	74	NUM
gujaf-271	230	42	%	%	NOUN
gujaf-271	230	43	is	be	AUX
gujaf-271	230	44	explained	explain	VERB
gujaf-271	230	45	by	by	ADP
gujaf-271	230	46	other	other	ADJ
gujaf-271	230	47	variables	variable	NOUN
gujaf-271	230	48	not	not	PART
gujaf-271	230	49	included	include	VERB
gujaf-271	230	50	for	for	ADP
gujaf-271	230	51	by	by	ADP
gujaf-271	230	52	the	the	DET
gujaf-271	230	53	model	model	NOUN
gujaf-271	230	54	.	.	PUNCT
gujaf-271	231	1	the	the	DET
gujaf-271	231	2	f	f	PROPN
gujaf-271	231	3	text	text	NOUN
gujaf-271	231	4	results	result	NOUN
gujaf-271	231	5	show	show	VERB
gujaf-271	231	6	the	the	DET
gujaf-271	231	7	p	p	NOUN
gujaf-271	231	8	-	-	PUNCT
gujaf-271	231	9	value	value	NOUN
gujaf-271	231	10	of	of	ADP
gujaf-271	231	11	0.002	0.002	NUM
gujaf-271	231	12	,	,	PUNCT
gujaf-271	231	13	this	this	DET
gujaf-271	231	14	denotes	denote	NOUN
gujaf-271	231	15	that	that	SCONJ
gujaf-271	231	16	the	the	DET
gujaf-271	231	17	model	model	NOUN
gujaf-271	231	18	is	be	AUX
gujaf-271	231	19	fit	fit	ADJ
gujaf-271	231	20	and	and	CCONJ
gujaf-271	231	21	the	the	DET
gujaf-271	231	22	variables	variable	NOUN
gujaf-271	231	23	are	be	AUX
gujaf-271	231	24	properly	properly	ADV
gujaf-271	231	25	designated	designate	VERB
gujaf-271	231	26	.	.	PUNCT
gujaf-271	232	1	however	however	ADV
gujaf-271	232	2	,	,	PUNCT
gujaf-271	232	3	robustness	robustness	NOUN
gujaf-271	232	4	test	test	NOUN
gujaf-271	232	5	was	be	AUX
gujaf-271	232	6	carried	carry	VERB
gujaf-271	232	7	-	-	PUNCT
gujaf-271	232	8	out	out	NOUN
gujaf-271	232	9	in	in	ADP
gujaf-271	232	10	order	order	NOUN
gujaf-271	232	11	to	to	PART
gujaf-271	232	12	ensure	ensure	VERB
gujaf-271	232	13	the	the	DET
gujaf-271	232	14	validity	validity	NOUN
gujaf-271	232	15	of	of	ADP
gujaf-271	232	16	all	all	DET
gujaf-271	232	17	statistical	statistical	ADJ
gujaf-271	232	18	inferences	inference	NOUN
gujaf-271	232	19	for	for	ADP
gujaf-271	232	20	the	the	DET
gujaf-271	232	21	study	study	NOUN
gujaf-271	232	22	.	.	PUNCT
gujaf-271	233	1	these	these	DET
gujaf-271	233	2	tests	test	NOUN
gujaf-271	233	3	include	include	VERB
gujaf-271	233	4	multicollinearity	multicollinearity	NOUN
gujaf-271	233	5	,	,	PUNCT
gujaf-271	233	6	heteroscedasticity	heteroscedasticity	NOUN
gujaf-271	233	7	,	,	PUNCT
gujaf-271	233	8	normality	normality	NOUN
gujaf-271	233	9	of	of	ADP
gujaf-271	233	10	residuals	residual	NOUN
gujaf-271	233	11	.	.	PUNCT
gujaf-271	234	1	multicollinearity	multicollinearity	NOUN
gujaf-271	234	2	exists	exist	VERB
gujaf-271	234	3	,	,	PUNCT
gujaf-271	234	4	when	when	SCONJ
gujaf-271	234	5	there	there	PRON
gujaf-271	234	6	is	be	VERB
gujaf-271	234	7	a	a	DET
gujaf-271	234	8	perfect	perfect	ADJ
gujaf-271	234	9	correlation	correlation	NOUN
gujaf-271	234	10	between	between	ADP
gujaf-271	234	11	two	two	NUM
gujaf-271	234	12	or	or	CCONJ
gujaf-271	234	13	more	more	ADV
gujaf-271	234	14	independent	independent	ADJ
gujaf-271	234	15	variables	variable	NOUN
gujaf-271	234	16	and	and	CCONJ
gujaf-271	234	17	where	where	SCONJ
gujaf-271	234	18	there	there	PRON
gujaf-271	234	19	is	be	VERB
gujaf-271	234	20	a	a	DET
gujaf-271	234	21	perfect	perfect	ADJ
gujaf-271	234	22	correlation	correlation	NOUN
gujaf-271	234	23	among	among	ADP
gujaf-271	234	24	the	the	DET
gujaf-271	234	25	independents	independent	NOUN
gujaf-271	234	26	variables	variable	VERB
gujaf-271	234	27	errors	error	NOUN
gujaf-271	234	28	may	may	AUX
gujaf-271	234	29	be	be	AUX
gujaf-271	234	30	inflated	inflate	VERB
gujaf-271	234	31	and	and	CCONJ
gujaf-271	234	32	the	the	DET
gujaf-271	234	33	estimates	estimate	NOUN
gujaf-271	234	34	for	for	ADP
gujaf-271	234	35	a	a	DET
gujaf-271	234	36	regression	regression	NOUN
gujaf-271	234	37	model	model	NOUN
gujaf-271	234	38	can	can	AUX
gujaf-271	234	39	not	not	PART
gujaf-271	234	40	be	be	AUX
gujaf-271	234	41	exclusively	exclusively	ADV
gujaf-271	234	42	calculated	calculate	VERB
gujaf-271	234	43	.	.	PUNCT
gujaf-271	235	1	therefore	therefore	ADV
gujaf-271	235	2	,	,	PUNCT
gujaf-271	235	3	this	this	PRON
gujaf-271	235	4	study	study	NOUN
gujaf-271	235	5	employed	employ	VERB
gujaf-271	235	6	variance	variance	NOUN
gujaf-271	235	7	inflation	inflation	NOUN
gujaf-271	235	8	factor	factor	NOUN
gujaf-271	235	9	(	(	PUNCT
gujaf-271	235	10	vif	vif	NOUN
gujaf-271	235	11	)	)	PUNCT
gujaf-271	235	12	to	to	PART
gujaf-271	235	13	check	check	VERB
gujaf-271	235	14	whether	whether	SCONJ
gujaf-271	235	15	there	there	PRON
gujaf-271	235	16	is	be	VERB
gujaf-271	235	17	present	present	ADJ
gujaf-271	235	18	of	of	ADP
gujaf-271	235	19	multicollinearity	multicollinearity	NOUN
gujaf-271	235	20	in	in	ADP
gujaf-271	235	21	this	this	DET
gujaf-271	235	22	study	study	NOUN
gujaf-271	235	23	.	.	PUNCT
gujaf-271	236	1	the	the	DET
gujaf-271	236	2	result	result	NOUN
gujaf-271	236	3	indicates	indicate	VERB
gujaf-271	236	4	that	that	SCONJ
gujaf-271	236	5	the	the	DET
gujaf-271	236	6	mean	mean	NOUN
gujaf-271	236	7	vif	vif	NOUN
gujaf-271	236	8	is	be	AUX
gujaf-271	236	9	2.27	2.27	NUM
gujaf-271	236	10	which	which	PRON
gujaf-271	236	11	is	be	AUX
gujaf-271	236	12	less	less	ADJ
gujaf-271	236	13	than	than	ADP
gujaf-271	236	14	10	10	NUM
gujaf-271	236	15	this	this	PRON
gujaf-271	236	16	shows	show	VERB
gujaf-271	236	17	absence	absence	NOUN
gujaf-271	236	18	of	of	ADP
gujaf-271	236	19	multicollinearity	multicollinearity	NOUN
gujaf-271	236	20	.	.	PUNCT
gujaf-271	237	1	table	table	NOUN
gujaf-271	237	2	4	4	NUM
gujaf-271	237	3	:	:	PUNCT
gujaf-271	237	4	summary	summary	NOUN
gujaf-271	237	5	of	of	ADP
gujaf-271	237	6	regression	regression	NOUN
gujaf-271	237	7	result	result	VERB
gujaf-271	237	8	variable	variable	ADJ
gujaf-271	237	9	coefficient	coefficient	NOUN
gujaf-271	237	10	t	t	NOUN
gujaf-271	237	11	-	-	PUNCT
gujaf-271	237	12	value	value	NOUN
gujaf-271	237	13	p	p	NOUN
gujaf-271	237	14	-	-	PUNCT
gujaf-271	237	15	value	value	NOUN
gujaf-271	237	16	arl	arl	PROPN
gujaf-271	237	17	0.019	0.019	NUM
gujaf-271	237	18	2.932	2.932	NUM
gujaf-271	237	19	0.005	0.005	NUM
gujaf-271	237	20	adt	adt	NOUN
gujaf-271	237	21	-0.451	-0.451	PUNCT
gujaf-271	237	22	-3.130	-3.130	PROPN
gujaf-271	237	23	0.003	0.003	NUM
gujaf-271	237	24	aci	aci	NOUN
gujaf-271	237	25	0.086	0.086	NUM
gujaf-271	237	26	3.084	3.084	NUM
gujaf-271	237	27	0.004	0.004	NUM
gujaf-271	237	28	ain	ain	NOUN
gujaf-271	237	29	0.156	0.156	NUM
gujaf-271	237	30	3.193	3.193	NUM
gujaf-271	237	31	0.002	0.002	NUM
gujaf-271	237	32	lev	lev	NOUN
gujaf-271	237	33	0.763	0.763	NUM
gujaf-271	237	34	0.760	0.760	NUM
gujaf-271	237	35	0.218	0.218	NUM
gujaf-271	237	36	fsz	fsz	NOUN
gujaf-271	237	37	0.082	0.082	NUM
gujaf-271	237	38	3.561	3.561	NUM
gujaf-271	237	39	0.000	0.000	NUM
gujaf-271	237	40	constant	constant	ADJ
gujaf-271	238	1	-0.178	-0.178	INTJ
gujaf-271	238	2	-2.912	-2.912	PUNCT
gujaf-271	238	3	0.005	0.005	NUM
gujaf-271	238	4	adjusted	adjusted	ADJ
gujaf-271	238	5	r	r	NOUN
gujaf-271	238	6	-	-	PUNCT
gujaf-271	238	7	sq	sq	ADJ
gujaf-271	238	8	.	.	NOUN
gujaf-271	238	9	0.286	0.286	NUM
gujaf-271	238	10	fvalue	fvalue	NOUN
gujaf-271	238	11	5.08	5.08	NUM
gujaf-271	238	12	prob	prob	NOUN
gujaf-271	238	13	.	.	PUNCT
gujaf-271	239	1	(	(	PUNCT
gujaf-271	239	2	f	f	X
gujaf-271	239	3	)	)	PUNCT
gujaf-271	239	4	0.002	0.002	NUM
gujaf-271	239	5	mean	mean	NOUN
gujaf-271	239	6	vif	vif	PROPN
gujaf-271	239	7	2.27	2.27	PROPN
gujaf-271	239	8	hausman	hausman	PROPN
gujaf-271	239	9	test	test	NOUN
gujaf-271	239	10	0.0000	0.0000	NUM
gujaf-271	239	11	source	source	NOUN
gujaf-271	239	12	:	:	PUNCT
gujaf-271	239	13	stata	stata	PROPN
gujaf-271	239	14	output	output	NOUN
gujaf-271	239	15	,	,	PUNCT
gujaf-271	239	16	version	version	NOUN
gujaf-271	239	17	13	13	NUM
gujaf-271	239	18	.	.	PUNCT
gujaf-271	240	1	gusau	gusau	PROPN
gujaf-271	240	2	journal	journal	PROPN
gujaf-271	240	3	of	of	ADP
gujaf-271	240	4	accounting	accounting	NOUN
gujaf-271	240	5	and	and	CCONJ
gujaf-271	240	6	finance	finance	NOUN
gujaf-271	240	7	,	,	PUNCT
gujaf-271	240	8	vol	vol	NOUN
gujaf-271	240	9	.	.	PROPN
gujaf-271	240	10	5	5	NUM
gujaf-271	240	11	,	,	PUNCT
gujaf-271	240	12	issue	issue	NOUN
gujaf-271	240	13	1	1	NUM
gujaf-271	240	14	,	,	PUNCT
gujaf-271	240	15	april	april	PROPN
gujaf-271	240	16	,	,	PUNCT
gujaf-271	240	17	2024	2024	NUM
gujaf-271	240	18	14	14	NUM
gujaf-271	240	19	furthermore	furthermore	ADV
gujaf-271	240	20	,	,	PUNCT
gujaf-271	240	21	heteroscedasticity	heteroscedasticity	NOUN
gujaf-271	240	22	test	test	NOUN
gujaf-271	240	23	was	be	AUX
gujaf-271	240	24	executed	execute	VERB
gujaf-271	240	25	to	to	PART
gujaf-271	240	26	find	find	VERB
gujaf-271	240	27	out	out	ADP
gujaf-271	240	28	whether	whether	SCONJ
gujaf-271	240	29	the	the	DET
gujaf-271	240	30	disturbances	disturbance	NOUN
gujaf-271	240	31	appearing	appear	VERB
gujaf-271	240	32	in	in	ADP
gujaf-271	240	33	the	the	DET
gujaf-271	240	34	population	population	NOUN
gujaf-271	240	35	regression	regression	NOUN
gujaf-271	240	36	function	function	NOUN
gujaf-271	240	37	are	be	AUX
gujaf-271	240	38	homoscedastic	homoscedastic	ADJ
gujaf-271	240	39	(	(	PUNCT
gujaf-271	240	40	same	same	ADJ
gujaf-271	240	41	variance	variance	NOUN
gujaf-271	240	42	)	)	PUNCT
gujaf-271	240	43	.	.	PUNCT
gujaf-271	241	1	breuschpagan	breuschpagan	VERB
gujaf-271	241	2	/	/	SYM
gujaf-271	241	3	cook	cook	PROPN
gujaf-271	241	4	-	-	PUNCT
gujaf-271	241	5	weiberg	weiberg	NOUN
gujaf-271	241	6	test	test	NOUN
gujaf-271	241	7	for	for	ADP
gujaf-271	241	8	heteroskedasticity	heteroskedasticity	NOUN
gujaf-271	241	9	is	be	AUX
gujaf-271	241	10	performed	perform	VERB
gujaf-271	241	11	.	.	PUNCT
gujaf-271	242	1	the	the	DET
gujaf-271	242	2	result	result	NOUN
gujaf-271	242	3	is	be	AUX
gujaf-271	242	4	shows	show	NOUN
gujaf-271	242	5	that	that	SCONJ
gujaf-271	242	6	the	the	DET
gujaf-271	242	7	value	value	NOUN
gujaf-271	242	8	of	of	ADP
gujaf-271	242	9	chi	chi	PROPN
gujaf-271	242	10	square	square	PROPN
gujaf-271	242	11	of	of	ADP
gujaf-271	242	12	1.19	1.19	NUM
gujaf-271	242	13	while	while	SCONJ
gujaf-271	242	14	its	its	PRON
gujaf-271	242	15	probability	probability	NOUN
gujaf-271	242	16	is	be	AUX
gujaf-271	242	17	0.278	0.278	NUM
gujaf-271	242	18	which	which	PRON
gujaf-271	242	19	is	be	AUX
gujaf-271	242	20	not	not	PART
gujaf-271	242	21	significant	significant	ADJ
gujaf-271	242	22	at	at	ADP
gujaf-271	242	23	5	5	NUM
gujaf-271	242	24	%	%	NOUN
gujaf-271	242	25	.	.	PUNCT
gujaf-271	243	1	this	this	PRON
gujaf-271	243	2	indicates	indicate	VERB
gujaf-271	243	3	absence	absence	NOUN
gujaf-271	243	4	of	of	ADP
gujaf-271	243	5	heteroskedasticity	heteroskedasticity	NOUN
gujaf-271	243	6	and	and	CCONJ
gujaf-271	243	7	shows	show	VERB
gujaf-271	243	8	the	the	DET
gujaf-271	243	9	present	present	NOUN
gujaf-271	243	10	of	of	ADP
gujaf-271	243	11	homoskedastic	homoskedastic	ADJ
gujaf-271	243	12	.	.	PUNCT
gujaf-271	244	1	finally	finally	ADV
gujaf-271	244	2	,	,	PUNCT
gujaf-271	244	3	hausman	hausman	PROPN
gujaf-271	244	4	specification	specification	NOUN
gujaf-271	244	5	test	test	NOUN
gujaf-271	244	6	was	be	AUX
gujaf-271	244	7	conducted	conduct	VERB
gujaf-271	244	8	to	to	PART
gujaf-271	244	9	select	select	VERB
gujaf-271	244	10	between	between	ADP
gujaf-271	244	11	fixed	fix	VERB
gujaf-271	244	12	and	and	CCONJ
gujaf-271	244	13	random	random	ADJ
gujaf-271	244	14	effect	effect	NOUN
gujaf-271	244	15	,	,	PUNCT
gujaf-271	244	16	the	the	DET
gujaf-271	244	17	results	result	NOUN
gujaf-271	244	18	show	show	VERB
gujaf-271	244	19	that	that	SCONJ
gujaf-271	244	20	the	the	DET
gujaf-271	244	21	fixed	fix	VERB
gujaf-271	244	22	effect	effect	NOUN
gujaf-271	244	23	is	be	AUX
gujaf-271	244	24	more	more	ADV
gujaf-271	244	25	appropriate	appropriate	ADJ
gujaf-271	244	26	than	than	ADP
gujaf-271	244	27	random	random	ADJ
gujaf-271	244	28	effect	effect	NOUN
gujaf-271	244	29	considering	consider	VERB
gujaf-271	244	30	prob	prob	PROPN
gujaf-271	244	31	>	>	X
gujaf-271	244	32	chi2	chi2	NOUN
gujaf-271	244	33	of	of	ADP
gujaf-271	244	34	0.0000	0.0000	NUM
gujaf-271	244	35	.	.	PUNCT
gujaf-271	245	1	in	in	ADP
gujaf-271	245	2	evaluating	evaluate	VERB
gujaf-271	245	3	the	the	DET
gujaf-271	245	4	model	model	NOUN
gujaf-271	245	5	based	base	VERB
gujaf-271	245	6	on	on	ADP
gujaf-271	245	7	the	the	DET
gujaf-271	245	8	regression	regression	NOUN
gujaf-271	245	9	results	result	NOUN
gujaf-271	245	10	,	,	PUNCT
gujaf-271	245	11	audit	audit	NOUN
gujaf-271	245	12	reporting	reporting	NOUN
gujaf-271	245	13	lag	lag	NOUN
gujaf-271	245	14	as	as	SCONJ
gujaf-271	245	15	indicated	indicate	VERB
gujaf-271	245	16	in	in	ADP
gujaf-271	245	17	table	table	NOUN
gujaf-271	245	18	4	4	NUM
gujaf-271	245	19	has	have	VERB
gujaf-271	245	20	a	a	DET
gujaf-271	245	21	positive	positive	ADJ
gujaf-271	245	22	and	and	CCONJ
gujaf-271	245	23	significant	significant	ADJ
gujaf-271	245	24	impact	impact	NOUN
gujaf-271	245	25	on	on	ADP
gujaf-271	245	26	earnings	earning	NOUN
gujaf-271	245	27	management	management	NOUN
gujaf-271	245	28	of	of	ADP
gujaf-271	245	29	consumer	consumer	NOUN
gujaf-271	245	30	goods	good	NOUN
gujaf-271	245	31	firms	firm	NOUN
gujaf-271	245	32	in	in	ADP
gujaf-271	245	33	nigeria	nigeria	PRON
gujaf-271	245	34	considering	consider	VERB
gujaf-271	245	35	the	the	DET
gujaf-271	245	36	coefficient	coefficient	NOUN
gujaf-271	245	37	value	value	NOUN
gujaf-271	245	38	of	of	ADP
gujaf-271	245	39	0.019	0.019	NUM
gujaf-271	245	40	with	with	ADP
gujaf-271	245	41	p	p	NOUN
gujaf-271	245	42	-	-	PUNCT
gujaf-271	245	43	value	value	NOUN
gujaf-271	245	44	of	of	ADP
gujaf-271	245	45	0.005	0.005	NUM
gujaf-271	245	46	which	which	PRON
gujaf-271	245	47	is	be	AUX
gujaf-271	245	48	significant	significant	ADJ
gujaf-271	245	49	at	at	ADP
gujaf-271	245	50	5	5	NUM
gujaf-271	245	51	%	%	NOUN
gujaf-271	245	52	level	level	NOUN
gujaf-271	245	53	of	of	ADP
gujaf-271	245	54	significance	significance	NOUN
gujaf-271	245	55	.	.	PUNCT
gujaf-271	246	1	the	the	DET
gujaf-271	246	2	finding	finding	NOUN
gujaf-271	246	3	is	be	AUX
gujaf-271	246	4	in	in	ADP
gujaf-271	246	5	line	line	NOUN
gujaf-271	246	6	with	with	ADP
gujaf-271	246	7	habib	habib	PROPN
gujaf-271	246	8	and	and	CCONJ
gujaf-271	246	9	huang	huang	PROPN
gujaf-271	246	10	(	(	PUNCT
gujaf-271	246	11	2019	2019	NUM
gujaf-271	246	12	)	)	PUNCT
gujaf-271	246	13	but	but	CCONJ
gujaf-271	246	14	contradicts	contradict	VERB
gujaf-271	246	15	luypaert	luypaert	NOUN
gujaf-271	246	16	et	et	PROPN
gujaf-271	246	17	al	al	PROPN
gujaf-271	246	18	.	.	PUNCT
gujaf-271	247	1	(	(	PUNCT
gujaf-271	247	2	2016	2016	NUM
gujaf-271	247	3	)	)	PUNCT
gujaf-271	247	4	who	who	PRON
gujaf-271	247	5	found	find	VERB
gujaf-271	247	6	positive	positive	ADJ
gujaf-271	247	7	relationship	relationship	NOUN
gujaf-271	247	8	between	between	ADP
gujaf-271	247	9	audit	audit	NOUN
gujaf-271	247	10	report	report	NOUN
gujaf-271	247	11	delay	delay	NOUN
gujaf-271	247	12	and	and	CCONJ
gujaf-271	247	13	earnings	earning	NOUN
gujaf-271	247	14	management	management	NOUN
gujaf-271	247	15	.	.	PUNCT
gujaf-271	248	1	also	also	ADV
gujaf-271	248	2	,	,	PUNCT
gujaf-271	248	3	the	the	DET
gujaf-271	248	4	coefficient	coefficient	NOUN
gujaf-271	248	5	of	of	ADP
gujaf-271	248	6	audit	audit	NOUN
gujaf-271	248	7	tenure	tenure	NOUN
gujaf-271	248	8	is	be	AUX
gujaf-271	248	9	-0.451	-0.451	PUNCT
gujaf-271	248	10	and	and	CCONJ
gujaf-271	248	11	its	its	PRON
gujaf-271	248	12	probability	probability	NOUN
gujaf-271	248	13	of	of	ADP
gujaf-271	248	14	0.003	0.003	NUM
gujaf-271	248	15	.	.	PUNCT
gujaf-271	249	1	this	this	PRON
gujaf-271	249	2	indicates	indicate	VERB
gujaf-271	249	3	that	that	SCONJ
gujaf-271	249	4	audit	audit	NOUN
gujaf-271	249	5	tenure	tenure	NOUN
gujaf-271	249	6	has	have	VERB
gujaf-271	249	7	a	a	DET
gujaf-271	249	8	negative	negative	ADJ
gujaf-271	249	9	and	and	CCONJ
gujaf-271	249	10	significant	significant	ADJ
gujaf-271	249	11	impact	impact	NOUN
gujaf-271	249	12	on	on	ADP
gujaf-271	249	13	earnings	earning	NOUN
gujaf-271	249	14	management	management	NOUN
gujaf-271	249	15	of	of	ADP
gujaf-271	249	16	consumer	consumer	NOUN
gujaf-271	249	17	goods	good	NOUN
gujaf-271	249	18	firms	firm	NOUN
gujaf-271	249	19	in	in	ADP
gujaf-271	249	20	nigeria	nigeria	PROPN
gujaf-271	249	21	.	.	PUNCT
gujaf-271	250	1	this	this	DET
gujaf-271	250	2	result	result	NOUN
gujaf-271	250	3	showed	show	VERB
gujaf-271	250	4	that	that	SCONJ
gujaf-271	250	5	any	any	DET
gujaf-271	250	6	increase	increase	NOUN
gujaf-271	250	7	in	in	ADP
gujaf-271	250	8	audit	audit	NOUN
gujaf-271	250	9	tenure	tenure	NOUN
gujaf-271	250	10	will	will	AUX
gujaf-271	250	11	lead	lead	VERB
gujaf-271	250	12	to	to	ADP
gujaf-271	250	13	a	a	DET
gujaf-271	250	14	positive	positive	ADJ
gujaf-271	250	15	and	and	CCONJ
gujaf-271	250	16	significant	significant	ADJ
gujaf-271	250	17	increase	increase	NOUN
gujaf-271	250	18	in	in	ADP
gujaf-271	250	19	the	the	DET
gujaf-271	250	20	rate	rate	NOUN
gujaf-271	250	21	of	of	ADP
gujaf-271	250	22	earnings	earning	NOUN
gujaf-271	250	23	management	management	NOUN
gujaf-271	250	24	by	by	ADP
gujaf-271	250	25	industrial	industrial	ADJ
gujaf-271	250	26	goods	good	NOUN
gujaf-271	250	27	firms	firm	NOUN
gujaf-271	250	28	in	in	ADP
gujaf-271	250	29	nigeria	nigeria	PROPN
gujaf-271	250	30	.	.	PUNCT
gujaf-271	251	1	however	however	ADV
gujaf-271	251	2	,	,	PUNCT
gujaf-271	251	3	the	the	DET
gujaf-271	251	4	table	table	NOUN
gujaf-271	251	5	4	4	NUM
gujaf-271	251	6	shows	show	VERB
gujaf-271	251	7	that	that	SCONJ
gujaf-271	251	8	audit	audit	NOUN
gujaf-271	251	9	client	client	NOUN
gujaf-271	251	10	importance	importance	NOUN
gujaf-271	251	11	has	have	VERB
gujaf-271	251	12	a	a	DET
gujaf-271	251	13	positive	positive	ADJ
gujaf-271	251	14	and	and	CCONJ
gujaf-271	251	15	significant	significant	ADJ
gujaf-271	251	16	effect	effect	NOUN
gujaf-271	251	17	earnings	earning	NOUN
gujaf-271	251	18	management	management	NOUN
gujaf-271	251	19	of	of	ADP
gujaf-271	251	20	listed	list	VERB
gujaf-271	251	21	consumer	consumer	NOUN
gujaf-271	251	22	goods	good	NOUN
gujaf-271	251	23	firms	firm	NOUN
gujaf-271	251	24	in	in	ADP
gujaf-271	251	25	nigeria	nigeria	PROPN
gujaf-271	251	26	with	with	ADP
gujaf-271	251	27	a	a	DET
gujaf-271	251	28	coefficient	coefficient	NOUN
gujaf-271	251	29	of	of	ADP
gujaf-271	251	30	0.086	0.086	NUM
gujaf-271	251	31	and	and	CCONJ
gujaf-271	251	32	probability	probability	NOUN
gujaf-271	251	33	of	of	ADP
gujaf-271	251	34	0.030	0.030	NUM
gujaf-271	251	35	.	.	PUNCT
gujaf-271	252	1	this	this	PRON
gujaf-271	252	2	is	be	AUX
gujaf-271	252	3	an	an	DET
gujaf-271	252	4	indication	indication	NOUN
gujaf-271	252	5	that	that	SCONJ
gujaf-271	252	6	client	client	NOUN
gujaf-271	252	7	importance	importance	NOUN
gujaf-271	252	8	is	be	AUX
gujaf-271	252	9	associated	associate	VERB
gujaf-271	252	10	with	with	ADP
gujaf-271	252	11	increase	increase	NOUN
gujaf-271	252	12	in	in	ADP
gujaf-271	252	13	earnings	earning	NOUN
gujaf-271	252	14	management	management	NOUN
gujaf-271	252	15	of	of	ADP
gujaf-271	252	16	firms	firm	NOUN
gujaf-271	252	17	.	.	PUNCT
gujaf-271	253	1	this	this	DET
gujaf-271	253	2	finding	finding	NOUN
gujaf-271	253	3	supports	support	VERB
gujaf-271	253	4	the	the	DET
gujaf-271	253	5	work	work	NOUN
gujaf-271	253	6	of	of	ADP
gujaf-271	253	7	tyokoso	tyokoso	NOUN
gujaf-271	253	8	,	,	PUNCT
gujaf-271	253	9	et	et	PROPN
gujaf-271	253	10	al	al	PROPN
gujaf-271	253	11	.	.	PUNCT
gujaf-271	254	1	(	(	PUNCT
gujaf-271	254	2	2016	2016	NUM
gujaf-271	254	3	)	)	PUNCT
gujaf-271	254	4	which	which	PRON
gujaf-271	254	5	showed	show	VERB
gujaf-271	254	6	that	that	SCONJ
gujaf-271	254	7	audit	audit	NOUN
gujaf-271	254	8	client	client	NOUN
gujaf-271	254	9	importance	importance	NOUN
gujaf-271	254	10	is	be	AUX
gujaf-271	254	11	positively	positively	ADV
gujaf-271	254	12	and	and	CCONJ
gujaf-271	254	13	statistically	statistically	ADV
gujaf-271	254	14	significant	significant	ADJ
gujaf-271	254	15	associated	associate	VERB
gujaf-271	254	16	with	with	ADP
gujaf-271	254	17	earnings	earning	NOUN
gujaf-271	254	18	management	management	NOUN
gujaf-271	254	19	but	but	CCONJ
gujaf-271	254	20	contradicts	contradict	VERB
gujaf-271	254	21	the	the	DET
gujaf-271	254	22	findings	finding	NOUN
gujaf-271	254	23	of	of	ADP
gujaf-271	254	24	azende	azende	NOUN
gujaf-271	254	25	,	,	PUNCT
gujaf-271	254	26	iorpev	iorpev	ADJ
gujaf-271	254	27	,	,	PUNCT
gujaf-271	254	28	and	and	CCONJ
gujaf-271	254	29	ganyam	ganyam	NOUN
gujaf-271	254	30	,	,	PUNCT
gujaf-271	254	31	(	(	PUNCT
gujaf-271	254	32	2022	2022	NUM
gujaf-271	254	33	)	)	PUNCT
gujaf-271	254	34	who	who	PRON
gujaf-271	254	35	found	find	VERB
gujaf-271	254	36	that	that	DET
gujaf-271	254	37	audit	audit	NOUN
gujaf-271	254	38	client	client	NOUN
gujaf-271	254	39	importance	importance	NOUN
gujaf-271	254	40	has	have	VERB
gujaf-271	254	41	a	a	DET
gujaf-271	254	42	negative	negative	ADJ
gujaf-271	254	43	and	and	CCONJ
gujaf-271	254	44	significant	significant	ADJ
gujaf-271	254	45	effect	effect	NOUN
gujaf-271	254	46	on	on	ADP
gujaf-271	254	47	earnings	earning	NOUN
gujaf-271	254	48	management	management	NOUN
gujaf-271	254	49	of	of	ADP
gujaf-271	254	50	listed	list	VERB
gujaf-271	254	51	consumer	consumer	NOUN
gujaf-271	254	52	goods	good	NOUN
gujaf-271	254	53	firms	firm	NOUN
gujaf-271	254	54	in	in	ADP
gujaf-271	254	55	nigeria	nigeria	PROPN
gujaf-271	254	56	.	.	PUNCT
gujaf-271	255	1	the	the	DET
gujaf-271	255	2	table	table	NOUN
gujaf-271	255	3	4	4	NUM
gujaf-271	255	4	also	also	ADV
gujaf-271	255	5	reveals	reveal	VERB
gujaf-271	255	6	that	that	SCONJ
gujaf-271	255	7	audit	audit	NOUN
gujaf-271	255	8	independent	independent	ADJ
gujaf-271	255	9	is	be	AUX
gujaf-271	255	10	positive	positive	ADJ
gujaf-271	255	11	and	and	CCONJ
gujaf-271	255	12	statistically	statistically	ADV
gujaf-271	255	13	significantly	significantly	ADV
gujaf-271	255	14	associated	associate	VERB
gujaf-271	255	15	with	with	ADP
gujaf-271	255	16	earnings	earning	NOUN
gujaf-271	255	17	management	management	NOUN
gujaf-271	255	18	considering	consider	VERB
gujaf-271	255	19	the	the	DET
gujaf-271	255	20	coefficient	coefficient	NOUN
gujaf-271	255	21	value	value	NOUN
gujaf-271	255	22	of	of	ADP
gujaf-271	255	23	0.156	0.156	NUM
gujaf-271	255	24	with	with	ADP
gujaf-271	255	25	p	p	NOUN
gujaf-271	255	26	-	-	PUNCT
gujaf-271	255	27	value	value	NOUN
gujaf-271	255	28	0.002	0.002	NUM
gujaf-271	255	29	which	which	PRON
gujaf-271	255	30	is	be	AUX
gujaf-271	255	31	significance	significance	NOUN
gujaf-271	255	32	at	at	ADP
gujaf-271	255	33	5	5	NUM
gujaf-271	255	34	%	%	NOUN
gujaf-271	255	35	level	level	NOUN
gujaf-271	255	36	of	of	ADP
gujaf-271	255	37	significance	significance	NOUN
gujaf-271	255	38	.	.	PUNCT
gujaf-271	256	1	the	the	DET
gujaf-271	256	2	finding	finding	NOUN
gujaf-271	256	3	is	be	AUX
gujaf-271	256	4	in	in	ADP
gujaf-271	256	5	contrast	contrast	NOUN
gujaf-271	256	6	to	to	ADP
gujaf-271	256	7	shehu	shehu	NOUN
gujaf-271	256	8	(	(	PUNCT
gujaf-271	256	9	2017	2017	NUM
gujaf-271	256	10	)	)	PUNCT
gujaf-271	256	11	who	who	PRON
gujaf-271	256	12	found	find	VERB
gujaf-271	256	13	that	that	PRON
gujaf-271	256	14	audit	audit	NOUN
gujaf-271	256	15	independence	independence	NOUN
gujaf-271	256	16	does	do	AUX
gujaf-271	256	17	not	not	PART
gujaf-271	256	18	have	have	VERB
gujaf-271	256	19	significant	significant	ADJ
gujaf-271	256	20	impact	impact	NOUN
gujaf-271	256	21	on	on	ADP
gujaf-271	256	22	earnings	earning	NOUN
gujaf-271	256	23	management	management	NOUN
gujaf-271	256	24	.	.	PUNCT
gujaf-271	257	1	gusau	gusau	PROPN
gujaf-271	257	2	journal	journal	PROPN
gujaf-271	257	3	of	of	ADP
gujaf-271	257	4	accounting	accounting	NOUN
gujaf-271	257	5	and	and	CCONJ
gujaf-271	257	6	finance	finance	NOUN
gujaf-271	257	7	,	,	PUNCT
gujaf-271	257	8	vol	vol	NOUN
gujaf-271	257	9	.	.	PROPN
gujaf-271	257	10	5	5	NUM
gujaf-271	257	11	,	,	PUNCT
gujaf-271	257	12	issue	issue	NOUN
gujaf-271	257	13	1	1	NUM
gujaf-271	257	14	,	,	PUNCT
gujaf-271	257	15	april	april	PROPN
gujaf-271	257	16	,	,	PUNCT
gujaf-271	257	17	2024	2024	NUM
gujaf-271	257	18	15	15	NUM
gujaf-271	257	19	leverage	leverage	NOUN
gujaf-271	257	20	is	be	AUX
gujaf-271	257	21	positive	positive	ADJ
gujaf-271	257	22	and	and	CCONJ
gujaf-271	257	23	insignificantly	insignificantly	ADV
gujaf-271	257	24	related	relate	VERB
gujaf-271	257	25	to	to	ADP
gujaf-271	257	26	earnings	earning	NOUN
gujaf-271	257	27	management	management	NOUN
gujaf-271	257	28	of	of	ADP
gujaf-271	257	29	listed	list	VERB
gujaf-271	257	30	consumer	consumer	NOUN
gujaf-271	257	31	goods	good	NOUN
gujaf-271	257	32	firms	firm	NOUN
gujaf-271	257	33	in	in	ADP
gujaf-271	257	34	nigeria	nigeria	PROPN
gujaf-271	257	35	with	with	ADP
gujaf-271	257	36	a	a	DET
gujaf-271	257	37	coefficient	coefficient	NOUN
gujaf-271	257	38	value	value	NOUN
gujaf-271	257	39	of	of	ADP
gujaf-271	257	40	0.763	0.763	NUM
gujaf-271	257	41	and	and	CCONJ
gujaf-271	257	42	p	p	NOUN
gujaf-271	257	43	-	-	PUNCT
gujaf-271	257	44	value	value	NOUN
gujaf-271	257	45	of	of	ADP
gujaf-271	257	46	0.218	0.218	NUM
gujaf-271	257	47	.	.	PUNCT
gujaf-271	258	1	on	on	ADP
gujaf-271	258	2	the	the	DET
gujaf-271	258	3	other	other	ADJ
gujaf-271	258	4	hand	hand	NOUN
gujaf-271	258	5	,	,	PUNCT
gujaf-271	258	6	firm	firm	ADJ
gujaf-271	258	7	size	size	NOUN
gujaf-271	258	8	has	have	VERB
gujaf-271	258	9	a	a	DET
gujaf-271	258	10	positive	positive	ADJ
gujaf-271	258	11	and	and	CCONJ
gujaf-271	258	12	significant	significant	ADJ
gujaf-271	258	13	effect	effect	NOUN
gujaf-271	258	14	on	on	ADP
gujaf-271	258	15	earnings	earning	NOUN
gujaf-271	258	16	management	management	NOUN
gujaf-271	258	17	of	of	ADP
gujaf-271	258	18	listed	list	VERB
gujaf-271	258	19	consumer	consumer	NOUN
gujaf-271	258	20	goods	good	NOUN
gujaf-271	258	21	firms	firm	NOUN
gujaf-271	258	22	in	in	ADP
gujaf-271	258	23	nigeria	nigeria	PRON
gujaf-271	258	24	considering	consider	VERB
gujaf-271	258	25	the	the	DET
gujaf-271	258	26	coefficient	coefficient	NOUN
gujaf-271	258	27	value	value	NOUN
gujaf-271	258	28	of	of	ADP
gujaf-271	258	29	0.083	0.083	NUM
gujaf-271	258	30	and	and	CCONJ
gujaf-271	258	31	p	p	NOUN
gujaf-271	258	32	-	-	PUNCT
gujaf-271	258	33	value	value	NOUN
gujaf-271	258	34	of	of	ADP
gujaf-271	258	35	0.0000	0.0000	NUM
gujaf-271	258	36	which	which	PRON
gujaf-271	258	37	is	be	AUX
gujaf-271	258	38	significant	significant	ADJ
gujaf-271	258	39	at	at	ADP
gujaf-271	258	40	1	1	NUM
gujaf-271	258	41	%	%	NOUN
gujaf-271	258	42	level	level	NOUN
gujaf-271	258	43	of	of	ADP
gujaf-271	258	44	significance	significance	NOUN
gujaf-271	258	45	.	.	PUNCT
gujaf-271	259	1	5	5	X
gujaf-271	259	2	.	.	X
gujaf-271	259	3	conclusion	conclusion	NOUN
gujaf-271	259	4	and	and	CCONJ
gujaf-271	259	5	recommendations	recommendation	NOUN
gujaf-271	259	6	this	this	DET
gujaf-271	259	7	study	study	NOUN
gujaf-271	259	8	has	have	AUX
gujaf-271	259	9	empirically	empirically	ADV
gujaf-271	259	10	provided	provide	VERB
gujaf-271	259	11	evidence	evidence	NOUN
gujaf-271	259	12	on	on	ADP
gujaf-271	259	13	the	the	DET
gujaf-271	259	14	relationship	relationship	NOUN
gujaf-271	259	15	between	between	ADP
gujaf-271	259	16	audit	audit	NOUN
gujaf-271	259	17	quality	quality	NOUN
gujaf-271	259	18	proxies	proxy	NOUN
gujaf-271	259	19	by	by	ADP
gujaf-271	259	20	audit	audit	NOUN
gujaf-271	259	21	reporting	report	VERB
gujaf-271	259	22	lag	lag	NOUN
gujaf-271	259	23	,	,	PUNCT
gujaf-271	259	24	audit	audit	NOUN
gujaf-271	259	25	tenure	tenure	NOUN
gujaf-271	259	26	,	,	PUNCT
gujaf-271	259	27	audit	audit	NOUN
gujaf-271	259	28	client	client	NOUN
gujaf-271	259	29	importance	importance	NOUN
gujaf-271	259	30	and	and	CCONJ
gujaf-271	259	31	audit	audit	NOUN
gujaf-271	259	32	independent	independent	ADJ
gujaf-271	259	33	to	to	PART
gujaf-271	259	34	represent	represent	VERB
gujaf-271	259	35	audit	audit	NOUN
gujaf-271	259	36	quality	quality	NOUN
gujaf-271	259	37	and	and	CCONJ
gujaf-271	259	38	discretionary	discretionary	ADJ
gujaf-271	259	39	accruals	accrual	NOUN
gujaf-271	259	40	as	as	ADP
gujaf-271	259	41	a	a	DET
gujaf-271	259	42	proxy	proxy	NOUN
gujaf-271	259	43	of	of	ADP
gujaf-271	259	44	earnings	earning	NOUN
gujaf-271	259	45	management	management	NOUN
gujaf-271	259	46	.	.	PUNCT
gujaf-271	260	1	based	base	VERB
gujaf-271	260	2	on	on	ADP
gujaf-271	260	3	statistical	statistical	ADJ
gujaf-271	260	4	evidence	evidence	NOUN
gujaf-271	260	5	,	,	PUNCT
gujaf-271	260	6	it	it	PRON
gujaf-271	260	7	is	be	AUX
gujaf-271	260	8	therefore	therefore	ADV
gujaf-271	260	9	concluded	conclude	VERB
gujaf-271	260	10	that	that	SCONJ
gujaf-271	260	11	audit	audit	NOUN
gujaf-271	260	12	reporting	report	VERB
gujaf-271	260	13	lag	lag	NOUN
gujaf-271	260	14	,	,	PUNCT
gujaf-271	260	15	audit	audit	NOUN
gujaf-271	260	16	client	client	NOUN
gujaf-271	260	17	importance	importance	NOUN
gujaf-271	260	18	and	and	CCONJ
gujaf-271	260	19	audit	audit	VERB
gujaf-271	260	20	independent	independent	ADJ
gujaf-271	260	21	enhanced	enhanced	ADJ
gujaf-271	260	22	earnings	earning	NOUN
gujaf-271	260	23	management	management	NOUN
gujaf-271	260	24	during	during	ADP
gujaf-271	260	25	period	period	NOUN
gujaf-271	260	26	under	under	ADP
gujaf-271	260	27	review	review	NOUN
gujaf-271	260	28	.	.	PUNCT
gujaf-271	261	1	however	however	ADV
gujaf-271	261	2	,	,	PUNCT
gujaf-271	261	3	it	it	PRON
gujaf-271	261	4	’s	’s	AUX
gujaf-271	261	5	also	also	ADV
gujaf-271	261	6	concluded	conclude	VERB
gujaf-271	261	7	that	that	SCONJ
gujaf-271	261	8	audit	audit	NOUN
gujaf-271	261	9	tenure	tenure	NOUN
gujaf-271	261	10	impacted	impact	VERB
gujaf-271	261	11	on	on	ADP
gujaf-271	261	12	earnings	earning	NOUN
gujaf-271	261	13	management	management	NOUN
gujaf-271	261	14	negatively	negatively	ADV
gujaf-271	261	15	of	of	ADP
gujaf-271	261	16	listed	list	VERB
gujaf-271	261	17	consumer	consumer	NOUN
gujaf-271	261	18	goods	good	NOUN
gujaf-271	261	19	firms	firm	NOUN
gujaf-271	261	20	in	in	ADP
gujaf-271	261	21	nigeria	nigeria	PROPN
gujaf-271	261	22	during	during	ADP
gujaf-271	261	23	the	the	DET
gujaf-271	261	24	period	period	NOUN
gujaf-271	261	25	under	under	ADP
gujaf-271	261	26	review	review	NOUN
gujaf-271	261	27	.	.	PUNCT
gujaf-271	262	1	in	in	ADP
gujaf-271	262	2	line	line	NOUN
gujaf-271	262	3	with	with	ADP
gujaf-271	262	4	findings	finding	NOUN
gujaf-271	262	5	and	and	CCONJ
gujaf-271	262	6	conclusions	conclusion	NOUN
gujaf-271	262	7	drawn	draw	VERB
gujaf-271	262	8	from	from	ADP
gujaf-271	262	9	the	the	DET
gujaf-271	262	10	study	study	NOUN
gujaf-271	262	11	,	,	PUNCT
gujaf-271	262	12	therefore	therefore	ADV
gujaf-271	262	13	,	,	PUNCT
gujaf-271	262	14	this	this	PRON
gujaf-271	262	15	recommends	recommend	VERB
gujaf-271	262	16	that	that	SCONJ
gujaf-271	262	17	the	the	DET
gujaf-271	262	18	regulatory	regulatory	ADJ
gujaf-271	262	19	bodies	body	NOUN
gujaf-271	262	20	such	such	ADJ
gujaf-271	262	21	as	as	ADP
gujaf-271	262	22	financial	financial	ADJ
gujaf-271	262	23	reporting	reporting	NOUN
gujaf-271	262	24	council	council	PROPN
gujaf-271	262	25	of	of	ADP
gujaf-271	262	26	nigeria	nigeria	PROPN
gujaf-271	262	27	and	and	CCONJ
gujaf-271	262	28	security	security	NOUN
gujaf-271	262	29	and	and	CCONJ
gujaf-271	262	30	exchange	exchange	NOUN
gujaf-271	262	31	commission	commission	PROPN
gujaf-271	262	32	in	in	ADP
gujaf-271	262	33	nigeria	nigeria	PROPN
gujaf-271	262	34	should	should	AUX
gujaf-271	262	35	ensure	ensure	VERB
gujaf-271	262	36	that	that	SCONJ
gujaf-271	262	37	audited	audit	VERB
gujaf-271	262	38	reports	report	NOUN
gujaf-271	262	39	for	for	ADP
gujaf-271	262	40	private	private	ADJ
gujaf-271	262	41	companies	company	NOUN
gujaf-271	262	42	are	be	AUX
gujaf-271	262	43	release	release	NOUN
gujaf-271	262	44	within	within	ADP
gujaf-271	262	45	a	a	DET
gujaf-271	262	46	regulated	regulated	ADJ
gujaf-271	262	47	period	period	NOUN
gujaf-271	262	48	,	,	PUNCT
gujaf-271	262	49	this	this	PRON
gujaf-271	262	50	is	be	AUX
gujaf-271	262	51	because	because	SCONJ
gujaf-271	262	52	prolonged	prolonged	ADJ
gujaf-271	262	53	audit	audit	NOUN
gujaf-271	262	54	lagged	lag	VERB
gujaf-271	262	55	increase	increase	VERB
gujaf-271	262	56	earnings	earning	NOUN
gujaf-271	262	57	management	management	NOUN
gujaf-271	262	58	by	by	ADP
gujaf-271	262	59	giving	give	VERB
gujaf-271	262	60	management	management	NOUN
gujaf-271	262	61	of	of	ADP
gujaf-271	262	62	the	the	DET
gujaf-271	262	63	companies	company	NOUN
gujaf-271	262	64	enough	enough	ADJ
gujaf-271	262	65	time	time	NOUN
gujaf-271	262	66	to	to	PART
gujaf-271	262	67	manipulate	manipulate	VERB
gujaf-271	262	68	earnings	earning	NOUN
gujaf-271	262	69	.	.	PUNCT
gujaf-271	263	1	this	this	PRON
gujaf-271	263	2	will	will	AUX
gujaf-271	263	3	impede	impede	VERB
gujaf-271	263	4	the	the	DET
gujaf-271	263	5	users	user	NOUN
gujaf-271	263	6	of	of	ADP
gujaf-271	263	7	financial	financial	ADJ
gujaf-271	263	8	information	information	NOUN
gujaf-271	263	9	to	to	PART
gujaf-271	263	10	take	take	VERB
gujaf-271	263	11	an	an	DET
gujaf-271	263	12	informed	informed	ADJ
gujaf-271	263	13	decision	decision	NOUN
gujaf-271	263	14	.	.	PUNCT
gujaf-271	264	1	it	it	PRON
gujaf-271	264	2	is	be	AUX
gujaf-271	264	3	also	also	ADV
gujaf-271	264	4	recommended	recommend	VERB
gujaf-271	264	5	that	that	SCONJ
gujaf-271	264	6	management	management	NOUN
gujaf-271	264	7	of	of	ADP
gujaf-271	264	8	the	the	DET
gujaf-271	264	9	consumer	consumer	NOUN
gujaf-271	264	10	goods	good	NOUN
gujaf-271	264	11	firms	firm	NOUN
gujaf-271	264	12	sub	sub	NOUN
gujaf-271	264	13	-	-	NOUN
gujaf-271	264	14	sector	sector	NOUN
gujaf-271	264	15	of	of	ADP
gujaf-271	264	16	the	the	DET
gujaf-271	264	17	nigerian	nigerian	ADJ
gujaf-271	264	18	manufacturing	manufacturing	NOUN
gujaf-271	264	19	sector	sector	NOUN
gujaf-271	264	20	should	should	AUX
gujaf-271	264	21	discouraged	discouraged	VERB
gujaf-271	264	22	lengthy	lengthy	ADJ
gujaf-271	264	23	audit	audit	NOUN
gujaf-271	264	24	firm	firm	NOUN
gujaf-271	264	25	tenure	tenure	NOUN
gujaf-271	264	26	in	in	ADP
gujaf-271	264	27	order	order	NOUN
gujaf-271	264	28	to	to	PART
gujaf-271	264	29	avoid	avoid	VERB
gujaf-271	264	30	familiarity	familiarity	NOUN
gujaf-271	264	31	threats	threat	NOUN
gujaf-271	264	32	.	.	PUNCT
gujaf-271	265	1	however	however	ADV
gujaf-271	265	2	,	,	PUNCT
gujaf-271	265	3	extension	extension	NOUN
gujaf-271	265	4	of	of	ADP
gujaf-271	265	5	auditor	auditor	NOUN
gujaf-271	265	6	tenure	tenure	NOUN
gujaf-271	265	7	beyond	beyond	ADP
gujaf-271	265	8	the	the	DET
gujaf-271	265	9	ten	ten	NUM
gujaf-271	265	10	years	year	NOUN
gujaf-271	265	11	’	'	PUNCT
gujaf-271	265	12	maximum	maximum	NOUN
gujaf-271	265	13	stipulated	stipulate	VERB
gujaf-271	265	14	by	by	ADP
gujaf-271	265	15	sec	sec	PROPN
gujaf-271	265	16	(	(	PUNCT
gujaf-271	265	17	2011	2011	NUM
gujaf-271	265	18	)	)	PUNCT
gujaf-271	265	19	code	code	NOUN
gujaf-271	265	20	of	of	ADP
gujaf-271	265	21	corporate	corporate	ADJ
gujaf-271	265	22	governance	governance	NOUN
gujaf-271	265	23	may	may	AUX
gujaf-271	265	24	impair	impair	VERB
gujaf-271	265	25	the	the	DET
gujaf-271	265	26	auditor	auditor	NOUN
gujaf-271	265	27	’s	’s	PART
gujaf-271	265	28	independence	independence	NOUN
gujaf-271	265	29	and	and	CCONJ
gujaf-271	265	30	his	his	PRON
gujaf-271	265	31	judgment	judgment	NOUN
gujaf-271	265	32	since	since	SCONJ
gujaf-271	265	33	longer	long	ADJ
gujaf-271	265	34	audit	audit	NOUN
gujaf-271	265	35	tenure	tenure	NOUN
gujaf-271	265	36	increase	increase	NOUN
gujaf-271	265	37	familiarity	familiarity	NOUN
gujaf-271	265	38	threats	threat	NOUN
gujaf-271	265	39	to	to	ADP
gujaf-271	265	40	auditor	auditor	NOUN
gujaf-271	265	41	’s	’s	PART
gujaf-271	265	42	independence	independence	NOUN
gujaf-271	265	43	and	and	CCONJ
gujaf-271	265	44	this	this	PRON
gujaf-271	265	45	would	would	AUX
gujaf-271	265	46	significantly	significantly	ADV
gujaf-271	265	47	influence	influence	VERB
gujaf-271	265	48	earnings	earning	NOUN
gujaf-271	265	49	management	management	NOUN
gujaf-271	265	50	.	.	PUNCT
gujaf-271	266	1	references	reference	NOUN
gujaf-271	266	2	abubakar	abubakar	PROPN
gujaf-271	266	3	,	,	PUNCT
gujaf-271	266	4	a.	a.	NOUN
gujaf-271	266	5	,	,	PUNCT
gujaf-271	266	6	mazadu	mazadu	ADJ
gujaf-271	266	7	,	,	PUNCT
gujaf-271	266	8	s.	s.	PROPN
gujaf-271	266	9	a.	a.	PROPN
gujaf-271	266	10	,	,	PUNCT
gujaf-271	266	11	&	&	CCONJ
gujaf-271	266	12	yusuf	yusuf	PROPN
gujaf-271	266	13	,	,	PUNCT
gujaf-271	266	14	a.	a.	NOUN
gujaf-271	266	15	m.	m.	NOUN
gujaf-271	266	16	(	(	PUNCT
gujaf-271	266	17	2020	2020	NUM
gujaf-271	266	18	)	)	PUNCT
gujaf-271	266	19	.	.	PUNCT
gujaf-271	267	1	audit	audit	NOUN
gujaf-271	267	2	quality	quality	NOUN
gujaf-271	267	3	and	and	CCONJ
gujaf-271	267	4	earning	earn	VERB
gujaf-271	267	5	management	management	NOUN
gujaf-271	267	6	of	of	ADP
gujaf-271	267	7	listed	list	VERB
gujaf-271	267	8	insurance	insurance	NOUN
gujaf-271	267	9	companies	company	NOUN
gujaf-271	267	10	in	in	ADP
gujaf-271	267	11	nigeria	nigeria	PROPN
gujaf-271	267	12	.	.	PUNCT
gujaf-271	268	1	gusau	gusau	PROPN
gujaf-271	268	2	journal	journal	PROPN
gujaf-271	268	3	of	of	ADP
gujaf-271	268	4	accounting	accounting	NOUN
gujaf-271	268	5	and	and	CCONJ
gujaf-271	268	6	finance	finance	NOUN
gujaf-271	268	7	,	,	PUNCT
gujaf-271	268	8	1(1	1(1	NUM
gujaf-271	268	9	)	)	PUNCT
gujaf-271	268	10	,	,	PUNCT
gujaf-271	268	11	14	14	NUM
gujaf-271	268	12	-	-	SYM
gujaf-271	268	13	14	14	NUM
gujaf-271	268	14	.	.	PUNCT
gujaf-271	269	1	gusau	gusau	PROPN
gujaf-271	269	2	journal	journal	PROPN
gujaf-271	269	3	of	of	ADP
gujaf-271	269	4	accounting	accounting	NOUN
gujaf-271	269	5	and	and	CCONJ
gujaf-271	269	6	finance	finance	NOUN
gujaf-271	269	7	,	,	PUNCT
gujaf-271	269	8	vol	vol	NOUN
gujaf-271	269	9	.	.	PROPN
gujaf-271	269	10	5	5	NUM
gujaf-271	269	11	,	,	PUNCT
gujaf-271	269	12	issue	issue	NOUN
gujaf-271	269	13	1	1	NUM
gujaf-271	269	14	,	,	PUNCT
gujaf-271	269	15	april	april	PROPN
gujaf-271	269	16	,	,	PUNCT
gujaf-271	269	17	2024	2024	NUM
gujaf-271	269	18	16	16	NUM
gujaf-271	269	19	abubakar	abubakar	PROPN
gujaf-271	269	20	,	,	PUNCT
gujaf-271	269	21	a.	a.	PROPN
gujaf-271	269	22	,	,	PUNCT
gujaf-271	269	23	abdullahi	abdullahi	PROPN
gujaf-271	269	24	z	z	PROPN
gujaf-271	269	25	,	,	PUNCT
gujaf-271	269	26	alkantara	alkantara	PROPN
gujaf-271	269	27	,	,	PUNCT
gujaf-271	269	28	a.k	a.k	PROPN
gujaf-271	269	29	.	.	PROPN
gujaf-271	269	30	,	,	PUNCT
gujaf-271	269	31	&	&	CCONJ
gujaf-271	269	32	saleh	saleh	PROPN
gujaf-271	269	33	,	,	PUNCT
gujaf-271	269	34	i.	i.	PROPN
gujaf-271	269	35	a.	a.	PROPN
gujaf-271	269	36	(	(	PUNCT
gujaf-271	269	37	2021	2021	NUM
gujaf-271	269	38	)	)	PUNCT
gujaf-271	269	39	.	.	PUNCT
gujaf-271	270	1	firm	firm	ADJ
gujaf-271	270	2	attributes	attribute	NOUN
gujaf-271	270	3	and	and	CCONJ
gujaf-271	270	4	corporate	corporate	ADJ
gujaf-271	270	5	voluntary	voluntary	ADJ
gujaf-271	270	6	information	information	NOUN
gujaf-271	270	7	disclosure	disclosure	NOUN
gujaf-271	270	8	of	of	ADP
gujaf-271	270	9	listed	list	VERB
gujaf-271	270	10	industrial	industrial	ADJ
gujaf-271	270	11	goods	good	NOUN
gujaf-271	270	12	firm	firm	NOUN
gujaf-271	270	13	in	in	ADP
gujaf-271	270	14	nigeria	nigeria	PROPN
gujaf-271	270	15	.	.	PUNCT
gujaf-271	271	1	gusau	gusau	PROPN
gujaf-271	271	2	journal	journal	PROPN
gujaf-271	271	3	of	of	ADP
gujaf-271	271	4	accounting	accounting	NOUN
gujaf-271	271	5	and	and	CCONJ
gujaf-271	271	6	finance	finance	NOUN
gujaf-271	271	7	,	,	PUNCT
gujaf-271	271	8	2(1	2(1	NUM
gujaf-271	271	9	)	)	PUNCT
gujaf-271	271	10	,	,	PUNCT
gujaf-271	271	11	19	19	NUM
gujaf-271	271	12	-	-	SYM
gujaf-271	271	13	19	19	NUM
gujaf-271	271	14	.	.	PUNCT
gujaf-271	271	15	afifa	afifa	PROPN
gujaf-271	271	16	,	,	PUNCT
gujaf-271	271	17	m.	m.	NOUN
gujaf-271	271	18	m.	m.	PROPN
gujaf-271	271	19	a.	a.	PROPN
gujaf-271	271	20	,	,	PUNCT
gujaf-271	271	21	saleh	saleh	PROPN
gujaf-271	271	22	,	,	PUNCT
gujaf-271	271	23	i.	i.	PROPN
gujaf-271	271	24	h.	h.	PROPN
gujaf-271	271	25	,	,	PUNCT
gujaf-271	271	26	&	&	CCONJ
gujaf-271	271	27	haniah	haniah	PROPN
gujaf-271	271	28	,	,	PUNCT
gujaf-271	271	29	f.	f.	PROPN
gujaf-271	271	30	f.	f.	PROPN
gujaf-271	271	31	(	(	PUNCT
gujaf-271	271	32	2021	2021	NUM
gujaf-271	271	33	)	)	PUNCT
gujaf-271	271	34	.	.	PUNCT
gujaf-271	272	1	does	do	AUX
gujaf-271	272	2	earnings	earning	NOUN
gujaf-271	272	3	management	management	NOUN
gujaf-271	272	4	mediate	mediate	VERB
gujaf-271	272	5	the	the	DET
gujaf-271	272	6	relationship	relationship	NOUN
gujaf-271	272	7	between	between	ADP
gujaf-271	272	8	audit	audit	NOUN
gujaf-271	272	9	quality	quality	NOUN
gujaf-271	272	10	and	and	CCONJ
gujaf-271	272	11	company	company	NOUN
gujaf-271	272	12	performance	performance	NOUN
gujaf-271	272	13	?	?	PUNCT
gujaf-271	273	1	evidence	evidence	NOUN
gujaf-271	273	2	from	from	ADP
gujaf-271	273	3	jordan	jordan	PROPN
gujaf-271	273	4	.	.	PUNCT
gujaf-271	274	1	journal	journal	PROPN
gujaf-271	274	2	of	of	ADP
gujaf-271	274	3	financial	financial	ADJ
gujaf-271	274	4	reporting	reporting	NOUN
gujaf-271	274	5	and	and	CCONJ
gujaf-271	274	6	accounting	accounting	NOUN
gujaf-271	274	7	.	.	PUNCT
gujaf-271	275	1	afify	afify	NOUN
gujaf-271	275	2	,	,	PUNCT
gujaf-271	275	3	h.	h.	PROPN
gujaf-271	275	4	a.	a.	PROPN
gujaf-271	275	5	e.	e.	PROPN
gujaf-271	275	6	(	(	PUNCT
gujaf-271	275	7	2009	2009	NUM
gujaf-271	275	8	)	)	PUNCT
gujaf-271	275	9	.	.	PUNCT
gujaf-271	276	1	determinants	determinant	NOUN
gujaf-271	276	2	of	of	ADP
gujaf-271	276	3	audit	audit	NOUN
gujaf-271	276	4	report	report	NOUN
gujaf-271	276	5	lag	lag	NOUN
gujaf-271	276	6	:	:	PUNCT
gujaf-271	276	7	does	do	AUX
gujaf-271	276	8	implementing	implement	VERB
gujaf-271	276	9	corporate	corporate	ADJ
gujaf-271	276	10	governance	governance	NOUN
gujaf-271	276	11	have	have	VERB
gujaf-271	276	12	any	any	DET
gujaf-271	276	13	impact	impact	NOUN
gujaf-271	276	14	?	?	PUNCT
gujaf-271	277	1	empirical	empirical	ADJ
gujaf-271	277	2	evidence	evidence	NOUN
gujaf-271	277	3	from	from	ADP
gujaf-271	277	4	egypt	egypt	PROPN
gujaf-271	277	5	.	.	PUNCT
gujaf-271	278	1	journal	journal	PROPN
gujaf-271	278	2	of	of	ADP
gujaf-271	278	3	applied	apply	VERB
gujaf-271	278	4	accounting	accounting	NOUN
gujaf-271	278	5	research	research	NOUN
gujaf-271	278	6	.	.	PUNCT
gujaf-271	279	1	ajayi	ajayi	PROPN
gujaf-271	279	2	,	,	PUNCT
gujaf-271	279	3	s.	s.	PROPN
gujaf-271	279	4	i.	i.	PROPN
gujaf-271	279	5	(	(	PUNCT
gujaf-271	279	6	2006	2006	NUM
gujaf-271	279	7	)	)	PUNCT
gujaf-271	279	8	.	.	PUNCT
gujaf-271	280	1	the	the	DET
gujaf-271	280	2	determinants	determinant	NOUN
gujaf-271	280	3	of	of	ADP
gujaf-271	280	4	foreign	foreign	ADJ
gujaf-271	280	5	direct	direct	ADJ
gujaf-271	280	6	investment	investment	NOUN
gujaf-271	280	7	in	in	ADP
gujaf-271	280	8	africa	africa	PROPN
gujaf-271	280	9	:	:	PUNCT
gujaf-271	280	10	a	a	DET
gujaf-271	280	11	survey	survey	NOUN
gujaf-271	280	12	of	of	ADP
gujaf-271	280	13	the	the	DET
gujaf-271	280	14	evidence	evidence	NOUN
gujaf-271	280	15	.	.	PUNCT
gujaf-271	281	1	foreign	foreign	ADJ
gujaf-271	281	2	direct	direct	ADJ
gujaf-271	281	3	investment	investment	NOUN
gujaf-271	281	4	in	in	ADP
gujaf-271	281	5	sub-‐saharan	sub-‐saharan	PROPN
gujaf-271	281	6	africa	africa	PROPN
gujaf-271	281	7	:	:	PUNCT
gujaf-271	281	8	origins	origin	NOUN
gujaf-271	281	9	,	,	PUNCT
gujaf-271	281	10	targets	target	NOUN
gujaf-271	281	11	,	,	PUNCT
gujaf-271	281	12	impact	impact	NOUN
gujaf-271	281	13	and	and	CCONJ
gujaf-271	281	14	potential	potential	NOUN
gujaf-271	281	15	.	.	PUNCT
gujaf-271	282	1	alyaarubi	alyaarubi	PROPN
gujaf-271	282	2	,	,	PUNCT
gujaf-271	282	3	h.	h.	PROPN
gujaf-271	282	4	j.	j.	PROPN
gujaf-271	282	5	,	,	PUNCT
gujaf-271	282	6	alkindi	alkindi	PROPN
gujaf-271	282	7	,	,	PUNCT
gujaf-271	282	8	d.	d.	PROPN
gujaf-271	282	9	s.	s.	PROPN
gujaf-271	282	10	,	,	PUNCT
gujaf-271	282	11	&	&	CCONJ
gujaf-271	282	12	ahmed	ahmed	PROPN
gujaf-271	282	13	,	,	PUNCT
gujaf-271	282	14	e.	e.	PROPN
gujaf-271	282	15	r.	r.	PROPN
gujaf-271	282	16	(	(	PUNCT
gujaf-271	282	17	2021	2021	NUM
gujaf-271	282	18	)	)	PUNCT
gujaf-271	282	19	.	.	PUNCT
gujaf-271	283	1	internal	internal	ADJ
gujaf-271	283	2	auditing	auditing	NOUN
gujaf-271	283	3	quality	quality	NOUN
gujaf-271	283	4	and	and	CCONJ
gujaf-271	283	5	earnings	earning	NOUN
gujaf-271	283	6	management	management	NOUN
gujaf-271	283	7	:	:	PUNCT
gujaf-271	283	8	evidence	evidence	NOUN
gujaf-271	283	9	from	from	ADP
gujaf-271	283	10	sultanate	sultanate	NOUN
gujaf-271	283	11	of	of	ADP
gujaf-271	283	12	oman	oman	PROPN
gujaf-271	283	13	.	.	PUNCT
gujaf-271	284	1	journal	journal	PROPN
gujaf-271	284	2	of	of	ADP
gujaf-271	284	3	governance	governance	NOUN
gujaf-271	284	4	and	and	CCONJ
gujaf-271	284	5	integrity	integrity	NOUN
gujaf-271	284	6	,	,	PUNCT
gujaf-271	284	7	4(2	4(2	NUM
gujaf-271	284	8	)	)	PUNCT
gujaf-271	284	9	,	,	PUNCT
gujaf-271	284	10	115	115	NUM
gujaf-271	284	11	-	-	SYM
gujaf-271	284	12	124	124	NUM
gujaf-271	284	13	.	.	PUNCT
gujaf-271	285	1	androjuniko	androjuniko	NOUN
gujaf-271	285	2	,	,	PUNCT
gujaf-271	285	3	a.	a.	NOUN
gujaf-271	285	4	,	,	PUNCT
gujaf-271	285	5	and	and	CCONJ
gujaf-271	285	6	sihombing	sihombing	NOUN
gujaf-271	285	7	,	,	PUNCT
gujaf-271	285	8	t.	t.	PROPN
gujaf-271	285	9	(	(	PUNCT
gujaf-271	285	10	2022	2022	NUM
gujaf-271	285	11	)	)	PUNCT
gujaf-271	285	12	.	.	PUNCT
gujaf-271	286	1	the	the	DET
gujaf-271	286	2	effectiveness	effectiveness	NOUN
gujaf-271	286	3	of	of	ADP
gujaf-271	286	4	audit	audit	NOUN
gujaf-271	286	5	committee	committee	NOUN
gujaf-271	286	6	and	and	CCONJ
gujaf-271	286	7	audit	audit	NOUN
gujaf-271	286	8	quality	quality	NOUN
gujaf-271	286	9	towards	towards	ADP
gujaf-271	286	10	earnings	earning	NOUN
gujaf-271	286	11	management	management	NOUN
gujaf-271	286	12	of	of	ADP
gujaf-271	286	13	asean	asean	ADJ
gujaf-271	286	14	public	public	ADJ
gujaf-271	286	15	companies	company	NOUN
gujaf-271	286	16	.	.	PUNCT
gujaf-271	287	1	jurakunman	jurakunman	NOUN
gujaf-271	287	2	(	(	PUNCT
gujaf-271	287	3	jurnal	jurnal	ADJ
gujaf-271	287	4	akuntansi	akuntansi	PROPN
gujaf-271	287	5	dan	dan	PROPN
gujaf-271	287	6	manajemen	manajemen	PROPN
gujaf-271	287	7	)	)	PUNCT
gujaf-271	287	8	,	,	PUNCT
gujaf-271	287	9	15(1	15(1	NUM
gujaf-271	287	10	)	)	PUNCT
gujaf-271	287	11	,	,	PUNCT
gujaf-271	287	12	20	20	NUM
gujaf-271	287	13	-	-	SYM
gujaf-271	287	14	30	30	NUM
gujaf-271	287	15	.	.	PUNCT
gujaf-271	288	1	apadore	apadore	PROPN
gujaf-271	288	2	,	,	PUNCT
gujaf-271	288	3	k.	k.	PROPN
gujaf-271	288	4	,	,	PUNCT
gujaf-271	288	5	and	and	CCONJ
gujaf-271	288	6	noor	noor	PROPN
gujaf-271	288	7	m.	m.	NOUN
gujaf-271	288	8	m.	m.	NOUN
gujaf-271	288	9	(	(	PUNCT
gujaf-271	288	10	2013	2013	NUM
gujaf-271	288	11	)	)	PUNCT
gujaf-271	288	12	.	.	PUNCT
gujaf-271	289	1	determinants	determinant	NOUN
gujaf-271	289	2	of	of	ADP
gujaf-271	289	3	audit	audit	NOUN
gujaf-271	289	4	report	report	NOUN
gujaf-271	289	5	lag	lag	NOUN
gujaf-271	289	6	and	and	CCONJ
gujaf-271	289	7	corporate	corporate	ADJ
gujaf-271	289	8	governance	governance	NOUN
gujaf-271	289	9	in	in	ADP
gujaf-271	289	10	malaysia	malaysia	PROPN
gujaf-271	289	11	.	.	PUNCT
gujaf-271	290	1	international	international	PROPN
gujaf-271	290	2	journal	journal	PROPN
gujaf-271	290	3	business	business	NOUN
gujaf-271	290	4	and	and	CCONJ
gujaf-271	290	5	management	management	NOUN
gujaf-271	290	6	,	,	PUNCT
gujaf-271	290	7	8(15	8(15	NUM
gujaf-271	290	8	)	)	PUNCT
gujaf-271	290	9	.	.	PUNCT
gujaf-271	291	1	https://doi.org/10.5539/ijbm.v8n15p151	https://doi.org/10.5539/ijbm.v8n15p151	NOUN
gujaf-271	291	2	azende	azende	PROPN
gujaf-271	291	3	,	,	PUNCT
gujaf-271	291	4	t.	t.	PROPN
gujaf-271	291	5	,	,	PUNCT
gujaf-271	291	6	iorpev	iorpev	ADJ
gujaf-271	291	7	,	,	PUNCT
gujaf-271	291	8	l.	l.	PROPN
gujaf-271	291	9	,	,	PUNCT
gujaf-271	291	10	and	and	CCONJ
gujaf-271	291	11	ganyam	ganyam	NOUN
gujaf-271	291	12	,	,	PUNCT
gujaf-271	291	13	a.	a.	NOUN
gujaf-271	291	14	i.	i.	PROPN
gujaf-271	291	15	(	(	PUNCT
gujaf-271	291	16	2022	2022	NUM
gujaf-271	291	17	)	)	PUNCT
gujaf-271	291	18	“	"	PUNCT
gujaf-271	291	19	effect	effect	NOUN
gujaf-271	291	20	of	of	ADP
gujaf-271	291	21	audit	audit	NOUN
gujaf-271	291	22	client	client	NOUN
gujaf-271	291	23	importance	importance	NOUN
gujaf-271	291	24	on	on	ADP
gujaf-271	291	25	earnings	earning	NOUN
gujaf-271	291	26	management	management	NOUN
gujaf-271	291	27	of	of	ADP
gujaf-271	291	28	nigerian	nigerian	ADJ
gujaf-271	291	29	listed	list	VERB
gujaf-271	291	30	consumer	consumer	NOUN
gujaf-271	291	31	goods	good	NOUN
gujaf-271	291	32	firms	firm	NOUN
gujaf-271	291	33	”	"	PUNCT
gujaf-271	291	34	,	,	PUNCT
gujaf-271	291	35	journal	journal	NOUN
gujaf-271	291	36	of	of	ADP
gujaf-271	291	37	management	management	NOUN
gujaf-271	291	38	and	and	CCONJ
gujaf-271	291	39	science	science	NOUN
gujaf-271	291	40	,	,	PUNCT
gujaf-271	291	41	12(2	12(2	NUM
gujaf-271	291	42	)	)	PUNCT
gujaf-271	291	43	,	,	PUNCT
gujaf-271	291	44	pp	pp	PROPN
gujaf-271	291	45	.	.	PUNCT
gujaf-271	292	1	114	114	NUM
gujaf-271	292	2	-	-	SYM
gujaf-271	292	3	119	119	NUM
gujaf-271	292	4	.	.	PUNCT
gujaf-271	292	5	bappah	bappah	PROPN
gujaf-271	292	6	,	,	PUNCT
gujaf-271	292	7	s.	s.	PROPN
gujaf-271	292	8	,	,	PUNCT
gujaf-271	292	9	ardo	ardo	PROPN
gujaf-271	292	10	,	,	PUNCT
gujaf-271	292	11	u.	u.	PROPN
gujaf-271	292	12	u.	u.	PROPN
gujaf-271	292	13	,	,	PUNCT
gujaf-271	292	14	adamu	adamu	PROPN
gujaf-271	292	15	,	,	PUNCT
gujaf-271	292	16	n.	n.	PROPN
gujaf-271	292	17	s.	s.	PROPN
gujaf-271	292	18	,	,	PUNCT
gujaf-271	292	19	and	and	CCONJ
gujaf-271	292	20	shehu	shehu	NOUN
gujaf-271	292	21	,	,	PUNCT
gujaf-271	292	22	u.	u.	PROPN
gujaf-271	292	23	h.	h.	PROPN
gujaf-271	292	24	(	(	PUNCT
gujaf-271	292	25	2021	2021	NUM
gujaf-271	292	26	)	)	PUNCT
gujaf-271	292	27	.	.	PUNCT
gujaf-271	293	1	firm	firm	ADJ
gujaf-271	293	2	individualities	individuality	NOUN
gujaf-271	293	3	and	and	CCONJ
gujaf-271	293	4	opportunistic	opportunistic	ADJ
gujaf-271	293	5	accounting	accounting	NOUN
gujaf-271	293	6	of	of	ADP
gujaf-271	293	7	listed	list	VERB
gujaf-271	293	8	industrial	industrial	ADJ
gujaf-271	293	9	goods	good	NOUN
gujaf-271	293	10	companies	company	NOUN
gujaf-271	293	11	in	in	ADP
gujaf-271	293	12	nigeria	nigeria	PROPN
gujaf-271	293	13	.	.	PUNCT
gujaf-271	294	1	gusau	gusau	PROPN
gujaf-271	294	2	journal	journal	PROPN
gujaf-271	294	3	of	of	ADP
gujaf-271	294	4	accounting	accounting	NOUN
gujaf-271	294	5	and	and	CCONJ
gujaf-271	294	6	finance	finance	NOUN
gujaf-271	294	7	,	,	PUNCT
gujaf-271	294	8	2	2	NUM
gujaf-271	294	9	(	(	PUNCT
gujaf-271	294	10	3	3	NUM
gujaf-271	294	11	)	)	PUNCT
gujaf-271	294	12	barghathi	barghathi	PROPN
gujaf-271	294	13	,	,	PUNCT
gujaf-271	294	14	y.	y.	PROPN
gujaf-271	294	15	,	,	PUNCT
gujaf-271	294	16	collison	collison	PROPN
gujaf-271	294	17	,	,	PUNCT
gujaf-271	294	18	d.	d.	PROPN
gujaf-271	294	19	,	,	PUNCT
gujaf-271	294	20	and	and	CCONJ
gujaf-271	294	21	crawford	crawford	PROPN
gujaf-271	294	22	,	,	PUNCT
gujaf-271	294	23	l.	l.	PROPN
gujaf-271	294	24	(	(	PUNCT
gujaf-271	294	25	2018	2018	NUM
gujaf-271	294	26	)	)	PUNCT
gujaf-271	294	27	.	.	PUNCT
gujaf-271	295	1	earnings	earning	NOUN
gujaf-271	295	2	management	management	NOUN
gujaf-271	295	3	and	and	CCONJ
gujaf-271	295	4	audit	audit	NOUN
gujaf-271	295	5	quality	quality	NOUN
gujaf-271	295	6	:	:	PUNCT
gujaf-271	295	7	stakeholders	stakeholder	NOUN
gujaf-271	295	8	’	'	PUNCT
gujaf-271	295	9	perceptions	perception	NOUN
gujaf-271	295	10	.	.	PUNCT
gujaf-271	296	1	journal	journal	NOUN
gujaf-271	296	2	of	of	ADP
gujaf-271	296	3	management	management	NOUN
gujaf-271	296	4	and	and	CCONJ
gujaf-271	296	5	governance	governance	NOUN
gujaf-271	296	6	,	,	PUNCT
gujaf-271	296	7	22(3	22(3	NUM
gujaf-271	296	8	)	)	PUNCT
gujaf-271	296	9	,	,	PUNCT
gujaf-271	296	10	629	629	NUM
gujaf-271	296	11	-	-	SYM
gujaf-271	296	12	659	659	NUM
gujaf-271	296	13	.	.	PUNCT
gujaf-271	297	1	burnaby	burnaby	PROPN
gujaf-271	297	2	,	,	PUNCT
gujaf-271	297	3	p.	p.	PROPN
gujaf-271	297	4	,	,	PUNCT
gujaf-271	297	5	howe	howe	NOUN
gujaf-271	297	6	,	,	PUNCT
gujaf-271	297	7	m.	m.	NOUN
gujaf-271	297	8	,	,	PUNCT
gujaf-271	297	9	and	and	CCONJ
gujaf-271	297	10	muehlmann	muehlmann	PROPN
gujaf-271	297	11	,	,	PUNCT
gujaf-271	297	12	b.	b.	PROPN
gujaf-271	297	13	w.	w.	PROPN
gujaf-271	297	14	(	(	PUNCT
gujaf-271	297	15	2011	2011	NUM
gujaf-271	297	16	)	)	PUNCT
gujaf-271	297	17	.	.	PUNCT
gujaf-271	298	1	detecting	detect	VERB
gujaf-271	298	2	fraud	fraud	NOUN
gujaf-271	298	3	in	in	ADP
gujaf-271	298	4	the	the	DET
gujaf-271	298	5	organization	organization	NOUN
gujaf-271	298	6	:	:	PUNCT
gujaf-271	298	7	an	an	DET
gujaf-271	298	8	internal	internal	ADJ
gujaf-271	298	9	audit	audit	NOUN
gujaf-271	298	10	perspective	perspective	NOUN
gujaf-271	298	11	.	.	PUNCT
gujaf-271	299	1	journal	journal	PROPN
gujaf-271	299	2	of	of	ADP
gujaf-271	299	3	forensic	forensic	ADJ
gujaf-271	299	4	&	&	CCONJ
gujaf-271	299	5	investigative	investigative	ADJ
gujaf-271	299	6	accounting	accounting	NOUN
gujaf-271	299	7	,	,	PUNCT
gujaf-271	299	8	3(1	3(1	NUM
gujaf-271	299	9	)	)	PUNCT
gujaf-271	299	10	,	,	PUNCT
gujaf-271	299	11	195	195	NUM
gujaf-271	299	12	-	-	SYM
gujaf-271	299	13	233	233	NUM
gujaf-271	299	14	.	.	PUNCT
gujaf-271	300	1	cohen	cohen	PROPN
gujaf-271	300	2	,	,	PUNCT
gujaf-271	300	3	s.	s.	PROPN
gujaf-271	300	4	,	,	PUNCT
gujaf-271	300	5	and	and	CCONJ
gujaf-271	300	6	leventis	leventis	PROPN
gujaf-271	300	7	,	,	PUNCT
gujaf-271	300	8	s.	s.	PROPN
gujaf-271	300	9	(	(	PUNCT
gujaf-271	300	10	2013	2013	NUM
gujaf-271	300	11	)	)	PUNCT
gujaf-271	300	12	.	.	PUNCT
gujaf-271	301	1	effects	effect	NOUN
gujaf-271	301	2	of	of	ADP
gujaf-271	301	3	municipal	municipal	ADJ
gujaf-271	301	4	,	,	PUNCT
gujaf-271	301	5	auditing	auditing	NOUN
gujaf-271	301	6	and	and	CCONJ
gujaf-271	301	7	political	political	ADJ
gujaf-271	301	8	factors	factor	NOUN
gujaf-271	301	9	on	on	ADP
gujaf-271	301	10	audit	audit	NOUN
gujaf-271	301	11	delay	delay	NOUN
gujaf-271	301	12	.	.	PUNCT
gujaf-271	302	1	in	in	ADP
gujaf-271	302	2	accounting	accounting	NOUN
gujaf-271	302	3	forum	forum	PROPN
gujaf-271	302	4	(	(	PUNCT
gujaf-271	302	5	vol	vol	NOUN
gujaf-271	302	6	.	.	PROPN
gujaf-271	302	7	37	37	NUM
gujaf-271	302	8	,	,	PUNCT
gujaf-271	302	9	no	no	INTJ
gujaf-271	302	10	.	.	NOUN
gujaf-271	302	11	1	1	NUM
gujaf-271	302	12	,	,	PUNCT
gujaf-271	302	13	pp	pp	ADJ
gujaf-271	302	14	.	.	PUNCT
gujaf-271	302	15	40	40	NUM
gujaf-271	302	16	-	-	SYM
gujaf-271	302	17	53	53	NUM
gujaf-271	302	18	)	)	PUNCT
gujaf-271	302	19	.	.	PUNCT
gujaf-271	303	1	no	no	ADV
gujaf-271	303	2	longer	long	ADV
gujaf-271	303	3	published	publish	VERB
gujaf-271	303	4	by	by	ADP
gujaf-271	303	5	elsevier	elsevier	PROPN
gujaf-271	303	6	.	.	PUNCT
gujaf-271	304	1	gusau	gusau	PROPN
gujaf-271	304	2	journal	journal	PROPN
gujaf-271	304	3	of	of	ADP
gujaf-271	304	4	accounting	accounting	NOUN
gujaf-271	304	5	and	and	CCONJ
gujaf-271	304	6	finance	finance	NOUN
gujaf-271	304	7	,	,	PUNCT
gujaf-271	304	8	vol	vol	NOUN
gujaf-271	304	9	.	.	PROPN
gujaf-271	304	10	5	5	NUM
gujaf-271	304	11	,	,	PUNCT
gujaf-271	304	12	issue	issue	NOUN
gujaf-271	304	13	1	1	NUM
gujaf-271	304	14	,	,	PUNCT
gujaf-271	304	15	april	april	PROPN
gujaf-271	304	16	,	,	PUNCT
gujaf-271	304	17	2024	2024	NUM
gujaf-271	304	18	17	17	NUM
gujaf-271	304	19	collins	collin	NOUN
gujaf-271	304	20	,	,	PUNCT
gujaf-271	304	21	d.	d.	PROPN
gujaf-271	304	22	w.	w.	PROPN
gujaf-271	304	23	,	,	PUNCT
gujaf-271	304	24	pungaliya	pungaliya	PROPN
gujaf-271	304	25	,	,	PUNCT
gujaf-271	304	26	r.	r.	PROPN
gujaf-271	304	27	s.	s.	PROPN
gujaf-271	304	28	,	,	PUNCT
gujaf-271	304	29	and	and	CCONJ
gujaf-271	304	30	vijh	vijh	NOUN
gujaf-271	304	31	,	,	PUNCT
gujaf-271	304	32	a.	a.	NOUN
gujaf-271	304	33	m.	m.	NOUN
gujaf-271	304	34	(	(	PUNCT
gujaf-271	304	35	2017	2017	NUM
gujaf-271	304	36	)	)	PUNCT
gujaf-271	304	37	.	.	PUNCT
gujaf-271	305	1	the	the	DET
gujaf-271	305	2	effects	effect	NOUN
gujaf-271	305	3	of	of	ADP
gujaf-271	305	4	firm	firm	ADJ
gujaf-271	305	5	growth	growth	NOUN
gujaf-271	305	6	and	and	CCONJ
gujaf-271	305	7	model	model	NOUN
gujaf-271	305	8	specification	specification	NOUN
gujaf-271	305	9	choices	choice	NOUN
gujaf-271	305	10	on	on	ADP
gujaf-271	305	11	tests	test	NOUN
gujaf-271	305	12	of	of	ADP
gujaf-271	305	13	earnings	earning	NOUN
gujaf-271	305	14	management	management	NOUN
gujaf-271	305	15	in	in	ADP
gujaf-271	305	16	quarterly	quarterly	ADJ
gujaf-271	305	17	settings	setting	NOUN
gujaf-271	305	18	.	.	PUNCT
gujaf-271	306	1	the	the	DET
gujaf-271	306	2	accounting	accounting	NOUN
gujaf-271	306	3	review	review	NOUN
gujaf-271	306	4	,	,	PUNCT
gujaf-271	306	5	92(2	92(2	NUM
gujaf-271	306	6	)	)	PUNCT
gujaf-271	306	7	,	,	PUNCT
gujaf-271	306	8	69	69	NUM
gujaf-271	306	9	-	-	SYM
gujaf-271	306	10	100	100	NUM
gujaf-271	306	11	.	.	PUNCT
gujaf-271	307	1	deangelo	deangelo	PROPN
gujaf-271	307	2	,	,	PUNCT
gujaf-271	307	3	l.	l.	PROPN
gujaf-271	307	4	e.	e.	PROPN
gujaf-271	307	5	(	(	PUNCT
gujaf-271	307	6	1981	1981	NUM
gujaf-271	307	7	)	)	PUNCT
gujaf-271	307	8	.	.	PUNCT
gujaf-271	308	1	auditor	auditor	NOUN
gujaf-271	308	2	size	size	NOUN
gujaf-271	308	3	and	and	CCONJ
gujaf-271	308	4	audit	audit	NOUN
gujaf-271	308	5	quality	quality	NOUN
gujaf-271	308	6	.	.	PUNCT
gujaf-271	309	1	journal	journal	NOUN
gujaf-271	309	2	of	of	ADP
gujaf-271	309	3	accounting	accounting	NOUN
gujaf-271	309	4	and	and	CCONJ
gujaf-271	309	5	economics	economic	NOUN
gujaf-271	309	6	,	,	PUNCT
gujaf-271	309	7	3(3	3(3	NUM
gujaf-271	309	8	)	)	PUNCT
gujaf-271	309	9	,	,	PUNCT
gujaf-271	309	10	183	183	NUM
gujaf-271	309	11	-	-	SYM
gujaf-271	309	12	199	199	NUM
gujaf-271	309	13	.	.	PUNCT
gujaf-271	310	1	debnath	debnath	PROPN
gujaf-271	310	2	,	,	PUNCT
gujaf-271	310	3	n.	n.	PROPN
gujaf-271	310	4	c.	c.	PROPN
gujaf-271	310	5	,	,	PUNCT
gujaf-271	310	6	chowdhury	chowdhury	PROPN
gujaf-271	310	7	,	,	PUNCT
gujaf-271	310	8	s.	s.	PROPN
gujaf-271	310	9	p.	p.	PROPN
gujaf-271	310	10	,	,	PUNCT
gujaf-271	310	11	and	and	CCONJ
gujaf-271	310	12	khan	khan	PROPN
gujaf-271	310	13	,	,	PUNCT
gujaf-271	310	14	s.	s.	PROPN
gujaf-271	310	15	(	(	PUNCT
gujaf-271	310	16	2022	2022	NUM
gujaf-271	310	17	)	)	PUNCT
gujaf-271	310	18	.	.	PUNCT
gujaf-271	311	1	the	the	DET
gujaf-271	311	2	impact	impact	NOUN
gujaf-271	311	3	of	of	ADP
gujaf-271	311	4	audit	audit	NOUN
gujaf-271	311	5	quality	quality	NOUN
gujaf-271	311	6	on	on	ADP
gujaf-271	311	7	real	real	ADJ
gujaf-271	311	8	earnings	earning	NOUN
gujaf-271	311	9	management	management	NOUN
gujaf-271	311	10	:	:	PUNCT
gujaf-271	311	11	evidence	evidence	NOUN
gujaf-271	311	12	from	from	ADP
gujaf-271	311	13	bangladesh	bangladesh	PROPN
gujaf-271	311	14	.	.	PUNCT
gujaf-271	312	1	international	international	ADJ
gujaf-271	312	2	journal	journal	PROPN
gujaf-271	312	3	of	of	ADP
gujaf-271	312	4	disclosure	disclosure	NOUN
gujaf-271	312	5	and	and	CCONJ
gujaf-271	312	6	governance	governance	NOUN
gujaf-271	312	7	,	,	PUNCT
gujaf-271	312	8	19(2	19(2	NUM
gujaf-271	312	9	)	)	PUNCT
gujaf-271	312	10	,	,	PUNCT
gujaf-271	312	11	218	218	NUM
gujaf-271	312	12	-	-	SYM
gujaf-271	312	13	231	231	NUM
gujaf-271	312	14	.	.	PUNCT
gujaf-271	313	1	fakhfakh	fakhfakh	NOUN
gujaf-271	313	2	,	,	PUNCT
gujaf-271	313	3	i.	i.	NOUN
gujaf-271	313	4	,	,	PUNCT
gujaf-271	313	5	and	and	CCONJ
gujaf-271	313	6	jarboui	jarboui	PROPN
gujaf-271	313	7	,	,	PUNCT
gujaf-271	313	8	a.	a.	NOUN
gujaf-271	313	9	(	(	PUNCT
gujaf-271	313	10	2022	2022	NUM
gujaf-271	313	11	)	)	PUNCT
gujaf-271	313	12	.	.	PUNCT
gujaf-271	314	1	earnings	earning	NOUN
gujaf-271	314	2	management	management	NOUN
gujaf-271	314	3	and	and	CCONJ
gujaf-271	314	4	audit	audit	NOUN
gujaf-271	314	5	report	report	NOUN
gujaf-271	314	6	lag	lag	VERB
gujaf-271	314	7	:	:	PUNCT
gujaf-271	314	8	the	the	DET
gujaf-271	314	9	role	role	NOUN
gujaf-271	314	10	of	of	ADP
gujaf-271	314	11	audit	audit	NOUN
gujaf-271	314	12	risk	risk	NOUN
gujaf-271	314	13	-	-	PUNCT
gujaf-271	314	14	tunisian	tunisian	ADJ
gujaf-271	314	15	evidence	evidence	NOUN
gujaf-271	314	16	.	.	PUNCT
gujaf-271	315	1	accounting	accounting	NOUN
gujaf-271	315	2	and	and	CCONJ
gujaf-271	315	3	management	management	NOUN
gujaf-271	315	4	information	information	NOUN
gujaf-271	315	5	systems	system	NOUN
gujaf-271	315	6	,	,	PUNCT
gujaf-271	315	7	21(1	21(1	NUM
gujaf-271	315	8	)	)	PUNCT
gujaf-271	315	9	,	,	PUNCT
gujaf-271	315	10	113	113	NUM
gujaf-271	315	11	-	-	SYM
gujaf-271	315	12	135	135	NUM
gujaf-271	315	13	.	.	PUNCT
gujaf-271	316	1	habib	habib	PROPN
gujaf-271	316	2	,	,	PUNCT
gujaf-271	316	3	a.	a.	NOUN
gujaf-271	316	4	,	,	PUNCT
gujaf-271	316	5	and	and	CCONJ
gujaf-271	316	6	huang	huang	PROPN
gujaf-271	316	7	,	,	PUNCT
gujaf-271	316	8	h.	h.	PROPN
gujaf-271	316	9	j.	j.	PROPN
gujaf-271	316	10	(	(	PUNCT
gujaf-271	316	11	2019	2019	NUM
gujaf-271	316	12	)	)	PUNCT
gujaf-271	316	13	“	"	PUNCT
gujaf-271	316	14	abnormally	abnormally	ADV
gujaf-271	316	15	long	long	ADJ
gujaf-271	316	16	audit	audit	NOUN
gujaf-271	316	17	report	report	NOUN
gujaf-271	316	18	lags	lag	VERB
gujaf-271	316	19	and	and	CCONJ
gujaf-271	316	20	future	future	ADJ
gujaf-271	316	21	stock	stock	NOUN
gujaf-271	316	22	price	price	NOUN
gujaf-271	316	23	crash	crash	NOUN
gujaf-271	316	24	risk	risk	NOUN
gujaf-271	316	25	:	:	PUNCT
gujaf-271	316	26	evidence	evidence	NOUN
gujaf-271	316	27	from	from	ADP
gujaf-271	316	28	china	china	PROPN
gujaf-271	316	29	”	"	PUNCT
gujaf-271	316	30	,	,	PUNCT
gujaf-271	316	31	international	international	ADJ
gujaf-271	316	32	journal	journal	NOUN
gujaf-271	316	33	of	of	ADP
gujaf-271	316	34	managerial	managerial	ADJ
gujaf-271	316	35	finance	finance	NOUN
gujaf-271	316	36	,	,	PUNCT
gujaf-271	316	37	vol	vol	NOUN
gujaf-271	316	38	.	.	PROPN
gujaf-271	317	1	15	15	NUM
gujaf-271	317	2	,	,	PUNCT
gujaf-271	317	3	no	no	INTJ
gujaf-271	317	4	.	.	NOUN
gujaf-271	317	5	4	4	NUM
gujaf-271	317	6	,	,	PUNCT
gujaf-271	317	7	pp	pp	ADJ
gujaf-271	317	8	.	.	PUNCT
gujaf-271	318	1	611–635	611–635	NUM
gujaf-271	318	2	healy	healy	PROPN
gujaf-271	318	3	,	,	PUNCT
gujaf-271	318	4	p.	p.	NOUN
gujaf-271	318	5	m.	m.	NOUN
gujaf-271	318	6	,	,	PUNCT
gujaf-271	318	7	&	&	CCONJ
gujaf-271	318	8	wahlen	wahlen	PROPN
gujaf-271	318	9	,	,	PUNCT
gujaf-271	318	10	j.	j.	PROPN
gujaf-271	318	11	m.	m.	PROPN
gujaf-271	318	12	(	(	PUNCT
gujaf-271	318	13	1999	1999	NUM
gujaf-271	318	14	)	)	PUNCT
gujaf-271	318	15	.	.	PUNCT
gujaf-271	319	1	a	a	DET
gujaf-271	319	2	review	review	NOUN
gujaf-271	319	3	of	of	ADP
gujaf-271	319	4	the	the	DET
gujaf-271	319	5	earnings	earning	NOUN
gujaf-271	319	6	management	management	NOUN
gujaf-271	319	7	literature	literature	NOUN
gujaf-271	319	8	and	and	CCONJ
gujaf-271	319	9	its	its	PRON
gujaf-271	319	10	implications	implication	NOUN
gujaf-271	319	11	for	for	ADP
gujaf-271	319	12	standard	standard	ADJ
gujaf-271	319	13	setting	setting	NOUN
gujaf-271	319	14	.	.	PUNCT
gujaf-271	320	1	accounting	accounting	NOUN
gujaf-271	320	2	horizons	horizon	NOUN
gujaf-271	320	3	,	,	PUNCT
gujaf-271	320	4	13(4	13(4	NUM
gujaf-271	320	5	)	)	PUNCT
gujaf-271	320	6	,	,	PUNCT
gujaf-271	320	7	365–383	365–383	NUM
gujaf-271	320	8	.	.	PUNCT
gujaf-271	321	1	iatridis	iatridis	PROPN
gujaf-271	321	2	,	,	PUNCT
gujaf-271	321	3	g.	g.	PROPN
gujaf-271	321	4	e.	e.	PROPN
gujaf-271	321	5	(	(	PUNCT
gujaf-271	321	6	2012	2012	NUM
gujaf-271	321	7	)	)	PUNCT
gujaf-271	321	8	.	.	PUNCT
gujaf-271	322	1	audit	audit	NOUN
gujaf-271	322	2	quality	quality	NOUN
gujaf-271	322	3	in	in	ADP
gujaf-271	322	4	common	common	ADJ
gujaf-271	322	5	-	-	PUNCT
gujaf-271	322	6	law	law	NOUN
gujaf-271	322	7	and	and	CCONJ
gujaf-271	322	8	code	code	NOUN
gujaf-271	322	9	-	-	PUNCT
gujaf-271	322	10	law	law	NOUN
gujaf-271	322	11	emerging	emerge	VERB
gujaf-271	322	12	markets	market	NOUN
gujaf-271	322	13	:	:	PUNCT
gujaf-271	322	14	evidence	evidence	NOUN
gujaf-271	322	15	on	on	ADP
gujaf-271	322	16	earnings	earning	NOUN
gujaf-271	322	17	conservatism	conservatism	NOUN
gujaf-271	322	18	,	,	PUNCT
gujaf-271	322	19	agency	agency	NOUN
gujaf-271	322	20	costs	cost	NOUN
gujaf-271	322	21	and	and	CCONJ
gujaf-271	322	22	cost	cost	NOUN
gujaf-271	322	23	of	of	ADP
gujaf-271	322	24	equity	equity	NOUN
gujaf-271	322	25	.	.	PUNCT
gujaf-271	323	1	emerging	emerge	VERB
gujaf-271	323	2	markets	market	NOUN
gujaf-271	323	3	review	review	NOUN
gujaf-271	323	4	,	,	PUNCT
gujaf-271	323	5	13(2	13(2	PROPN
gujaf-271	323	6	)	)	PUNCT
gujaf-271	323	7	,	,	PUNCT
gujaf-271	323	8	101	101	NUM
gujaf-271	323	9	-	-	SYM
gujaf-271	323	10	117	117	NUM
gujaf-271	323	11	.	.	PUNCT
gujaf-271	324	1	jensen	jensen	PROPN
gujaf-271	324	2	,	,	PUNCT
gujaf-271	324	3	m.	m.	PROPN
gujaf-271	324	4	c.	c.	PROPN
gujaf-271	324	5	,	,	PUNCT
gujaf-271	324	6	and	and	CCONJ
gujaf-271	324	7	meckling	meckling	NOUN
gujaf-271	324	8	,	,	PUNCT
gujaf-271	324	9	w.	w.	PROPN
gujaf-271	324	10	h.	h.	PROPN
gujaf-271	324	11	(	(	PUNCT
gujaf-271	324	12	1976	1976	NUM
gujaf-271	324	13	)	)	PUNCT
gujaf-271	324	14	.	.	PUNCT
gujaf-271	325	1	theory	theory	NOUN
gujaf-271	325	2	of	of	ADP
gujaf-271	325	3	the	the	DET
gujaf-271	325	4	firm	firm	NOUN
gujaf-271	325	5	:	:	PUNCT
gujaf-271	325	6	managerial	managerial	ADJ
gujaf-271	325	7	behaviour	behaviour	NOUN
gujaf-271	325	8	,	,	PUNCT
gujaf-271	325	9	agency	agency	NOUN
gujaf-271	325	10	costs	cost	NOUN
gujaf-271	325	11	and	and	CCONJ
gujaf-271	325	12	ownership	ownership	NOUN
gujaf-271	325	13	structure	structure	NOUN
gujaf-271	325	14	.	.	PUNCT
gujaf-271	326	1	journal	journal	NOUN
gujaf-271	326	2	of	of	ADP
gujaf-271	326	3	financial	financial	ADJ
gujaf-271	326	4	economics	economic	NOUN
gujaf-271	326	5	,	,	PUNCT
gujaf-271	326	6	3(4	3(4	NUM
gujaf-271	326	7	)	)	PUNCT
gujaf-271	326	8	,	,	PUNCT
gujaf-271	326	9	305–360	305–360	NUM
gujaf-271	326	10	.	.	PUNCT
gujaf-271	327	1	doi:10.1016/0304	doi:10.1016/0304	NOUN
gujaf-271	327	2	-	-	PUNCT
gujaf-271	327	3	405x(76)90026	405x(76)90026	PROPN
gujaf-271	327	4	-	-	PUNCT
gujaf-271	327	5	x	x	SYM
gujaf-271	327	6	kaaroud	kaaroud	PROPN
gujaf-271	327	7	,	,	PUNCT
gujaf-271	327	8	m.a	m.a	PROPN
gujaf-271	327	9	.	.	PROPN
gujaf-271	327	10	,	,	PUNCT
gujaf-271	327	11	ariffin	ariffin	PROPN
gujaf-271	327	12	,	,	PUNCT
gujaf-271	327	13	n.m	n.m	PROPN
gujaf-271	327	14	.	.	PROPN
gujaf-271	327	15	and	and	CCONJ
gujaf-271	327	16	ahmad	ahmad	PROPN
gujaf-271	327	17	,	,	PUNCT
gujaf-271	327	18	m.	m.	NOUN
gujaf-271	327	19	(	(	PUNCT
gujaf-271	327	20	2020	2020	NUM
gujaf-271	327	21	)	)	PUNCT
gujaf-271	327	22	,	,	PUNCT
gujaf-271	327	23	“	"	PUNCT
gujaf-271	327	24	the	the	DET
gujaf-271	327	25	extent	extent	NOUN
gujaf-271	327	26	of	of	ADP
gujaf-271	327	27	audit	audit	NOUN
gujaf-271	327	28	report	report	NOUN
gujaf-271	327	29	lag	lag	NOUN
gujaf-271	327	30	and	and	CCONJ
gujaf-271	327	31	governance	governance	NOUN
gujaf-271	327	32	mechanisms	mechanism	NOUN
gujaf-271	327	33	:	:	PUNCT
gujaf-271	327	34	evidence	evidence	NOUN
gujaf-271	327	35	from	from	ADP
gujaf-271	327	36	islamic	islamic	ADJ
gujaf-271	327	37	banking	banking	NOUN
gujaf-271	327	38	institutions	institution	NOUN
gujaf-271	327	39	in	in	ADP
gujaf-271	327	40	malaysia	malaysia	PROPN
gujaf-271	327	41	,	,	PUNCT
gujaf-271	327	42	“	"	PUNCT
gujaf-271	327	43	journal	journal	NOUN
gujaf-271	327	44	of	of	ADP
gujaf-271	327	45	islamic	islamic	PROPN
gujaf-271	327	46	accounting	accounting	PROPN
gujaf-271	327	47	and	and	CCONJ
gujaf-271	327	48	business	business	NOUN
gujaf-271	327	49	research	research	NOUN
gujaf-271	327	50	”	"	PUNCT
gujaf-271	327	51	,	,	PUNCT
gujaf-271	327	52	vol	vol	NOUN
gujaf-271	327	53	.	.	NOUN
gujaf-271	327	54	11	11	NUM
gujaf-271	327	55	no.1	no.1	ADJ
gujaf-271	327	56	,	,	PUNCT
gujaf-271	327	57	pp.70	pp.70	NOUN
gujaf-271	327	58	-	-	SYM
gujaf-271	327	59	89	89	NUM
gujaf-271	327	60	.	.	PUNCT
gujaf-271	328	1	kurawa	kurawa	PROPN
gujaf-271	328	2	,	,	PUNCT
gujaf-271	328	3	j.	j.	PROPN
gujaf-271	328	4	m.	m.	PROPN
gujaf-271	328	5	,	,	PUNCT
gujaf-271	328	6	and	and	CCONJ
gujaf-271	328	7	ishaku	ishaku	PROPN
gujaf-271	328	8	,	,	PUNCT
gujaf-271	328	9	a.	a.	NOUN
gujaf-271	328	10	(	(	PUNCT
gujaf-271	328	11	2020	2020	NUM
gujaf-271	328	12	)	)	PUNCT
gujaf-271	328	13	.	.	PUNCT
gujaf-271	329	1	audit	audit	NOUN
gujaf-271	329	2	quality	quality	NOUN
gujaf-271	329	3	and	and	CCONJ
gujaf-271	329	4	earnings	earning	NOUN
gujaf-271	329	5	management	management	NOUN
gujaf-271	329	6	of	of	ADP
gujaf-271	329	7	listed	list	VERB
gujaf-271	329	8	non	non	ADJ
gujaf-271	329	9	-	-	ADJ
gujaf-271	329	10	financial	financial	ADJ
gujaf-271	329	11	companies	company	NOUN
gujaf-271	329	12	in	in	ADP
gujaf-271	329	13	nigeria	nigeria	PROPN
gujaf-271	329	14	.	.	PUNCT
gujaf-271	330	1	gsj	gsj	PROPN
gujaf-271	330	2	,	,	PUNCT
gujaf-271	330	3	8(7	8(7	NUM
gujaf-271	330	4	)	)	PUNCT
gujaf-271	330	5	.	.	PUNCT
gujaf-271	331	1	lambert	lambert	PROPN
gujaf-271	331	2	,	,	PUNCT
gujaf-271	331	3	t.	t.	PROPN
gujaf-271	331	4	a.	a.	NOUN
gujaf-271	331	5	et	et	PROPN
gujaf-271	331	6	al	al	PROPN
gujaf-271	331	7	.	.	PROPN
gujaf-271	331	8	(	(	PUNCT
gujaf-271	331	9	2017	2017	NUM
gujaf-271	331	10	)	)	PUNCT
gujaf-271	331	11	“	"	PUNCT
gujaf-271	331	12	audit	audit	NOUN
gujaf-271	331	13	time	time	NOUN
gujaf-271	331	14	pressure	pressure	NOUN
gujaf-271	331	15	and	and	CCONJ
gujaf-271	331	16	earnings	earning	NOUN
gujaf-271	331	17	quality	quality	NOUN
gujaf-271	331	18	:	:	PUNCT
gujaf-271	331	19	an	an	DET
gujaf-271	331	20	examination	examination	NOUN
gujaf-271	331	21	of	of	ADP
gujaf-271	331	22	accelerated	accelerate	VERB
gujaf-271	331	23	filings	filing	NOUN
gujaf-271	331	24	”	"	PUNCT
gujaf-271	331	25	,	,	PUNCT
gujaf-271	331	26	accounting	accounting	NOUN
gujaf-271	331	27	,	,	PUNCT
gujaf-271	331	28	organizations	organization	NOUN
gujaf-271	331	29	and	and	CCONJ
gujaf-271	331	30	society	society	NOUN
gujaf-271	331	31	,	,	PUNCT
gujaf-271	331	32	vol	vol	NOUN
gujaf-271	331	33	.	.	PROPN
gujaf-271	331	34	58	58	NUM
gujaf-271	331	35	,	,	PUNCT
gujaf-271	331	36	pp	pp	PROPN
gujaf-271	331	37	.	.	PUNCT
gujaf-271	332	1	50–66	50–66	NUM
gujaf-271	332	2	luypaert	luypaert	NOUN
gujaf-271	332	3	,	,	PUNCT
gujaf-271	332	4	m.	m.	NOUN
gujaf-271	332	5	,	,	PUNCT
gujaf-271	332	6	van	van	PROPN
gujaf-271	332	7	caneghem	caneghem	PROPN
gujaf-271	332	8	,	,	PUNCT
gujaf-271	332	9	t.	t.	PROPN
gujaf-271	332	10	,	,	PUNCT
gujaf-271	332	11	van	van	PROPN
gujaf-271	332	12	uytbergen	uytbergen	PROPN
gujaf-271	332	13	,	,	PUNCT
gujaf-271	332	14	s.	s.	PROPN
gujaf-271	332	15	(	(	PUNCT
gujaf-271	332	16	2016	2016	NUM
gujaf-271	332	17	)	)	PUNCT
gujaf-271	332	18	“	"	PUNCT
gujaf-271	332	19	financial	financial	ADJ
gujaf-271	332	20	statement	statement	NOUN
gujaf-271	332	21	filing	filing	NOUN
gujaf-271	332	22	lags	lag	VERB
gujaf-271	332	23	:	:	PUNCT
gujaf-271	332	24	an	an	DET
gujaf-271	332	25	empirical	empirical	ADJ
gujaf-271	332	26	analysis	analysis	NOUN
gujaf-271	332	27	among	among	ADP
gujaf-271	332	28	small	small	ADJ
gujaf-271	332	29	firms	firm	NOUN
gujaf-271	332	30	”	"	PUNCT
gujaf-271	332	31	,	,	PUNCT
gujaf-271	332	32	international	international	ADJ
gujaf-271	332	33	small	small	ADJ
gujaf-271	332	34	business	business	NOUN
gujaf-271	332	35	journal	journal	NOUN
gujaf-271	332	36	,	,	PUNCT
gujaf-271	332	37	vol	vol	NOUN
gujaf-271	332	38	.	.	PROPN
gujaf-271	332	39	34	34	NUM
gujaf-271	332	40	,	,	PUNCT
gujaf-271	332	41	no	no	INTJ
gujaf-271	332	42	.	.	NOUN
gujaf-271	332	43	4	4	NUM
gujaf-271	332	44	,	,	PUNCT
gujaf-271	332	45	pp	pp	ADJ
gujaf-271	332	46	.	.	PUNCT
gujaf-271	333	1	506–531	506–531	NUM
gujaf-271	333	2	moroney	moroney	PROPN
gujaf-271	333	3	,	,	PUNCT
gujaf-271	333	4	r.	r.	PROPN
gujaf-271	333	5	,	,	PUNCT
gujaf-271	333	6	phang	phang	PROPN
gujaf-271	333	7	,	,	PUNCT
gujaf-271	333	8	s.	s.	PROPN
gujaf-271	333	9	y.	y.	PROPN
gujaf-271	333	10	,	,	PUNCT
gujaf-271	333	11	and	and	CCONJ
gujaf-271	333	12	xiao	xiao	PROPN
gujaf-271	333	13	,	,	PUNCT
gujaf-271	333	14	x.	x.	NOUN
gujaf-271	333	15	(	(	PUNCT
gujaf-271	333	16	2021	2021	NUM
gujaf-271	333	17	)	)	PUNCT
gujaf-271	333	18	.	.	PUNCT
gujaf-271	334	1	when	when	SCONJ
gujaf-271	334	2	do	do	AUX
gujaf-271	334	3	investors	investor	NOUN
gujaf-271	334	4	value	value	VERB
gujaf-271	334	5	key	key	ADJ
gujaf-271	334	6	audit	audit	NOUN
gujaf-271	334	7	matters	matter	NOUN
gujaf-271	334	8	?	?	PUNCT
gujaf-271	335	1	european	european	ADJ
gujaf-271	335	2	accounting	accounting	PROPN
gujaf-271	335	3	review	review	PROPN
gujaf-271	335	4	,	,	PUNCT
gujaf-271	335	5	30(1	30(1	NUM
gujaf-271	335	6	)	)	PUNCT
gujaf-271	335	7	,	,	PUNCT
gujaf-271	335	8	63	63	NUM
gujaf-271	335	9	-	-	SYM
gujaf-271	335	10	82	82	NUM
gujaf-271	335	11	.	.	PUNCT
gujaf-271	336	1	gusau	gusau	PROPN
gujaf-271	336	2	journal	journal	PROPN
gujaf-271	336	3	of	of	ADP
gujaf-271	336	4	accounting	accounting	NOUN
gujaf-271	336	5	and	and	CCONJ
gujaf-271	336	6	finance	finance	NOUN
gujaf-271	336	7	,	,	PUNCT
gujaf-271	336	8	vol	vol	NOUN
gujaf-271	336	9	.	.	PROPN
gujaf-271	336	10	5	5	NUM
gujaf-271	336	11	,	,	PUNCT
gujaf-271	336	12	issue	issue	NOUN
gujaf-271	336	13	1	1	NUM
gujaf-271	336	14	,	,	PUNCT
gujaf-271	336	15	april	april	PROPN
gujaf-271	336	16	,	,	PUNCT
gujaf-271	336	17	2024	2024	NUM
gujaf-271	336	18	18	18	NUM
gujaf-271	336	19	orbunde	orbunde	NOUN
gujaf-271	336	20	,	,	PUNCT
gujaf-271	336	21	b.	b.	PROPN
gujaf-271	336	22	,	,	PUNCT
gujaf-271	336	23	oyewobi	oyewobi	PROPN
gujaf-271	336	24	,	,	PUNCT
gujaf-271	336	25	i.	i.	NOUN
gujaf-271	336	26	,	,	PUNCT
gujaf-271	336	27	and	and	CCONJ
gujaf-271	336	28	musa	musa	NOUN
gujaf-271	336	29	,	,	PUNCT
gujaf-271	336	30	u.	u.	PROPN
gujaf-271	336	31	f.	f.	PROPN
gujaf-271	336	32	(	(	PUNCT
gujaf-271	336	33	2021	2021	NUM
gujaf-271	336	34	)	)	PUNCT
gujaf-271	336	35	.	.	PUNCT
gujaf-271	337	1	effect	effect	NOUN
gujaf-271	337	2	of	of	ADP
gujaf-271	337	3	audit	audit	NOUN
gujaf-271	337	4	quality	quality	NOUN
gujaf-271	337	5	on	on	ADP
gujaf-271	337	6	earnings	earning	NOUN
gujaf-271	337	7	management	management	NOUN
gujaf-271	337	8	of	of	ADP
gujaf-271	337	9	listed	list	VERB
gujaf-271	337	10	oil	oil	NOUN
gujaf-271	337	11	and	and	CCONJ
gujaf-271	337	12	gas	gas	NOUN
gujaf-271	337	13	marketing	marketing	NOUN
gujaf-271	337	14	companies	company	NOUN
gujaf-271	337	15	in	in	ADP
gujaf-271	337	16	nigeria	nigeria	PROPN
gujaf-271	337	17	.	.	PUNCT
gujaf-271	338	1	otuya	otuya	PROPN
gujaf-271	338	2	,	,	PUNCT
gujaf-271	338	3	s.	s.	PROPN
gujaf-271	338	4	(	(	PUNCT
gujaf-271	338	5	2019	2019	NUM
gujaf-271	338	6	)	)	PUNCT
gujaf-271	338	7	.	.	PUNCT
gujaf-271	339	1	auditors	auditor	NOUN
gujaf-271	339	2	independence	independence	NOUN
gujaf-271	339	3	and	and	CCONJ
gujaf-271	339	4	quality	quality	NOUN
gujaf-271	339	5	of	of	ADP
gujaf-271	339	6	financial	financial	ADJ
gujaf-271	339	7	reporting	reporting	NOUN
gujaf-271	339	8	in	in	ADP
gujaf-271	339	9	listed	list	VERB
gujaf-271	339	10	nigerian	nigerian	ADJ
gujaf-271	339	11	manufacturing	manufacturing	NOUN
gujaf-271	339	12	companies	company	NOUN
gujaf-271	339	13	.	.	PUNCT
gujaf-271	340	1	international	international	ADJ
gujaf-271	340	2	journal	journal	PROPN
gujaf-271	340	3	of	of	ADP
gujaf-271	340	4	accounting	accounting	NOUN
gujaf-271	340	5	and	and	CCONJ
gujaf-271	340	6	finance	finance	NOUN
gujaf-271	340	7	(	(	PUNCT
gujaf-271	340	8	ijaf	ijaf	PROPN
gujaf-271	340	9	)	)	PUNCT
gujaf-271	340	10	,	,	PUNCT
gujaf-271	340	11	8(1	8(1	NOUN
gujaf-271	340	12	)	)	PUNCT
gujaf-271	340	13	,	,	PUNCT
gujaf-271	340	14	111	111	NUM
gujaf-271	340	15	-	-	SYM
gujaf-271	340	16	128	128	NUM
gujaf-271	340	17	.	.	PUNCT
gujaf-271	341	1	pizzini	pizzini	PROPN
gujaf-271	341	2	,	,	PUNCT
gujaf-271	341	3	m.	m.	NOUN
gujaf-271	341	4	,	,	PUNCT
gujaf-271	341	5	lin	lin	PROPN
gujaf-271	341	6	,	,	PUNCT
gujaf-271	341	7	s.	s.	PROPN
gujaf-271	341	8	,	,	PUNCT
gujaf-271	341	9	and	and	CCONJ
gujaf-271	341	10	ziegenfuss	ziegenfuss	NOUN
gujaf-271	341	11	,	,	PUNCT
gujaf-271	341	12	d.	d.	PROPN
gujaf-271	341	13	e.	e.	PROPN
gujaf-271	341	14	(	(	PUNCT
gujaf-271	341	15	2015	2015	NUM
gujaf-271	341	16	)	)	PUNCT
gujaf-271	341	17	.	.	PUNCT
gujaf-271	342	1	the	the	DET
gujaf-271	342	2	impact	impact	NOUN
gujaf-271	342	3	of	of	ADP
gujaf-271	342	4	internal	internal	ADJ
gujaf-271	342	5	audit	audit	NOUN
gujaf-271	342	6	function	function	NOUN
gujaf-271	342	7	quality	quality	NOUN
gujaf-271	342	8	and	and	CCONJ
gujaf-271	342	9	contribution	contribution	NOUN
gujaf-271	342	10	on	on	ADP
gujaf-271	342	11	audit	audit	NOUN
gujaf-271	342	12	delay	delay	NOUN
gujaf-271	342	13	.	.	PUNCT
gujaf-271	343	1	auditing	auditing	NOUN
gujaf-271	343	2	:	:	PUNCT
gujaf-271	343	3	a	a	DET
gujaf-271	343	4	journal	journal	NOUN
gujaf-271	343	5	of	of	ADP
gujaf-271	343	6	practice	practice	NOUN
gujaf-271	343	7	&	&	CCONJ
gujaf-271	343	8	theory	theory	NOUN
gujaf-271	343	9	,	,	PUNCT
gujaf-271	343	10	34(1	34(1	NUM
gujaf-271	343	11	)	)	PUNCT
gujaf-271	343	12	,	,	PUNCT
gujaf-271	343	13	25	25	NUM
gujaf-271	343	14	-	-	SYM
gujaf-271	343	15	58	58	NUM
gujaf-271	343	16	.	.	PUNCT
gujaf-271	344	1	rahmawati	rahmawati	PROPN
gujaf-271	344	2	,	,	PUNCT
gujaf-271	344	3	e.	e.	PROPN
gujaf-271	344	4	(	(	PUNCT
gujaf-271	344	5	2018	2018	NUM
gujaf-271	344	6	)	)	PUNCT
gujaf-271	344	7	“	"	PUNCT
gujaf-271	344	8	information	information	NOUN
gujaf-271	344	9	content	content	NOUN
gujaf-271	344	10	and	and	CCONJ
gujaf-271	344	11	determinants	determinant	NOUN
gujaf-271	344	12	of	of	ADP
gujaf-271	344	13	timeliness	timeliness	ADJ
gujaf-271	344	14	financial	financial	ADJ
gujaf-271	344	15	reporting	reporting	NOUN
gujaf-271	344	16	:	:	PUNCT
gujaf-271	344	17	evidence	evidence	NOUN
gujaf-271	344	18	from	from	ADP
gujaf-271	344	19	an	an	DET
gujaf-271	344	20	emerging	emerge	VERB
gujaf-271	344	21	market	market	NOUN
gujaf-271	344	22	”	"	PUNCT
gujaf-271	344	23	,	,	PUNCT
gujaf-271	344	24	academy	academy	NOUN
gujaf-271	344	25	of	of	ADP
gujaf-271	344	26	accounting	accounting	NOUN
gujaf-271	344	27	and	and	CCONJ
gujaf-271	344	28	financial	financial	ADJ
gujaf-271	344	29	studies	study	NOUN
gujaf-271	344	30	journal	journal	NOUN
gujaf-271	344	31	,	,	PUNCT
gujaf-271	344	32	vol	vol	NOUN
gujaf-271	344	33	.	.	PROPN
gujaf-271	344	34	22	22	NUM
gujaf-271	344	35	,	,	PUNCT
gujaf-271	344	36	no	no	INTJ
gujaf-271	344	37	.	.	NOUN
gujaf-271	344	38	4	4	NUM
gujaf-271	344	39	,	,	PUNCT
gujaf-271	344	40	pp	pp	ADJ
gujaf-271	344	41	.	.	PUNCT
gujaf-271	345	1	1–15	1–15	NUM
gujaf-271	345	2	.	.	PUNCT
gujaf-271	346	1	roychowdhury	roychowdhury	PROPN
gujaf-271	346	2	,	,	PUNCT
gujaf-271	346	3	s.	s.	PROPN
gujaf-271	346	4	(	(	PUNCT
gujaf-271	346	5	2006	2006	NUM
gujaf-271	346	6	)	)	PUNCT
gujaf-271	346	7	.	.	PUNCT
gujaf-271	347	1	earnings	earning	NOUN
gujaf-271	347	2	management	management	NOUN
gujaf-271	347	3	through	through	ADP
gujaf-271	347	4	real	real	ADJ
gujaf-271	347	5	activities	activity	NOUN
gujaf-271	347	6	manipulation	manipulation	NOUN
gujaf-271	347	7	.	.	PUNCT
gujaf-271	348	1	journal	journal	NOUN
gujaf-271	348	2	of	of	ADP
gujaf-271	348	3	accounting	accounting	NOUN
gujaf-271	348	4	and	and	CCONJ
gujaf-271	348	5	economics	economic	NOUN
gujaf-271	348	6	,	,	PUNCT
gujaf-271	348	7	42(3	42(3	NUM
gujaf-271	348	8	)	)	PUNCT
gujaf-271	348	9	,	,	PUNCT
gujaf-271	348	10	335	335	NUM
gujaf-271	348	11	-	-	SYM
gujaf-271	348	12	370	370	NUM
gujaf-271	348	13	.	.	PUNCT
gujaf-271	349	1	tajudeen	tajudeen	NOUN
gujaf-271	349	2	,	,	PUNCT
gujaf-271	349	3	t.	t.	PROPN
gujaf-271	349	4	d.	d.	PROPN
gujaf-271	349	5	(	(	PUNCT
gujaf-271	349	6	2020	2020	NUM
gujaf-271	349	7	)	)	PUNCT
gujaf-271	349	8	.	.	PUNCT
gujaf-271	350	1	firm	firm	ADJ
gujaf-271	350	2	characteristics	characteristic	NOUN
gujaf-271	350	3	,	,	PUNCT
gujaf-271	350	4	audit	audit	NOUN
gujaf-271	350	5	quality	quality	NOUN
gujaf-271	350	6	and	and	CCONJ
gujaf-271	350	7	earnings	earning	NOUN
gujaf-271	350	8	management	management	NOUN
gujaf-271	350	9	of	of	ADP
gujaf-271	350	10	listed	list	VERB
gujaf-271	350	11	manufacturing	manufacturing	NOUN
gujaf-271	350	12	companies	company	NOUN
gujaf-271	350	13	in	in	ADP
gujaf-271	350	14	nigeria	nigeria	PROPN
gujaf-271	350	15	(	(	PUNCT
gujaf-271	350	16	doctoral	doctoral	ADJ
gujaf-271	350	17	dissertation	dissertation	NOUN
gujaf-271	350	18	,	,	PUNCT
gujaf-271	350	19	kwara	kwara	PROPN
gujaf-271	350	20	state	state	PROPN
gujaf-271	350	21	university	university	PROPN
gujaf-271	350	22	(	(	PUNCT
gujaf-271	350	23	nigeria	nigeria	PROPN
gujaf-271	350	24	)	)	PUNCT
gujaf-271	350	25	.	.	PUNCT
gujaf-271	351	1	tyokoso	tyokoso	PROPN
gujaf-271	351	2	,	,	PUNCT
gujaf-271	351	3	g.	g.	PROPN
gujaf-271	351	4	m.	m.	PROPN
gujaf-271	351	5	,	,	PUNCT
gujaf-271	351	6	sabari	sabari	NOUN
gujaf-271	351	7	,	,	PUNCT
gujaf-271	351	8	m.	m.	PROPN
gujaf-271	351	9	h.	h.	PROPN
gujaf-271	351	10	,	,	PUNCT
gujaf-271	351	11	dogarawa	dogarawa	PROPN
gujaf-271	351	12	,	,	PUNCT
gujaf-271	351	13	a.	a.	PROPN
gujaf-271	351	14	b.	b.	PROPN
gujaf-271	351	15	,	,	PUNCT
gujaf-271	351	16	&	&	CCONJ
gujaf-271	351	17	ibrahim	ibrahim	PROPN
gujaf-271	351	18	,	,	PUNCT
gujaf-271	351	19	h.	h.	PROPN
gujaf-271	351	20	(	(	PUNCT
gujaf-271	351	21	2016	2016	NUM
gujaf-271	351	22	)	)	PUNCT
gujaf-271	351	23	.	.	PUNCT
gujaf-271	352	1	effect	effect	NOUN
gujaf-271	352	2	of	of	ADP
gujaf-271	352	3	audit	audit	NOUN
gujaf-271	352	4	quality	quality	NOUN
gujaf-271	352	5	on	on	ADP
gujaf-271	352	6	earnings	earning	NOUN
gujaf-271	352	7	management	management	NOUN
gujaf-271	352	8	of	of	ADP
gujaf-271	352	9	listed	list	VERB
gujaf-271	352	10	oil	oil	NOUN
gujaf-271	352	11	marketing	marketing	NOUN
gujaf-271	352	12	companies	company	NOUN
gujaf-271	352	13	in	in	ADP
gujaf-271	352	14	nigeria	nigeria	PROPN
gujaf-271	352	15	.	.	PUNCT
gujaf-271	353	1	nigerian	nigerian	PROPN
gujaf-271	353	2	journal	journal	PROPN
gujaf-271	353	3	of	of	ADP
gujaf-271	353	4	accounting	accounting	NOUN
gujaf-271	353	5	research	research	NOUN
gujaf-271	353	6	,	,	PUNCT
gujaf-271	353	7	a	a	DET
gujaf-271	353	8	publication	publication	NOUN
gujaf-271	353	9	of	of	ADP
gujaf-271	353	10	department	department	NOUN
gujaf-271	353	11	of	of	ADP
gujaf-271	353	12	accounting	accounting	NOUN
gujaf-271	353	13	,	,	PUNCT
gujaf-271	353	14	ahmadu	ahmadu	PROPN
gujaf-271	353	15	bello	bello	PROPN
gujaf-271	353	16	university	university	PROPN
gujaf-271	353	17	,	,	PUNCT
gujaf-271	353	18	zaria	zaria	PROPN
gujaf-271	353	19	,	,	PUNCT
gujaf-271	353	20	12(1	12(1	NUM
gujaf-271	353	21	)	)	PUNCT
gujaf-271	353	22	,	,	PUNCT
gujaf-271	353	23	65	65	NUM
gujaf-271	353	24	-	-	SYM
gujaf-271	353	25	96	96	NUM
gujaf-271	353	26	.	.	PUNCT
gujaf-271	354	1	velte	velte	NOUN
gujaf-271	354	2	,	,	PUNCT
gujaf-271	354	3	p.	p.	NOUN
gujaf-271	354	4	(	(	PUNCT
gujaf-271	354	5	2023	2023	NUM
gujaf-271	354	6	)	)	PUNCT
gujaf-271	354	7	.	.	PUNCT
gujaf-271	355	1	the	the	DET
gujaf-271	355	2	impact	impact	NOUN
gujaf-271	355	3	of	of	ADP
gujaf-271	355	4	external	external	ADJ
gujaf-271	355	5	auditors	auditor	NOUN
gujaf-271	355	6	on	on	ADP
gujaf-271	355	7	firms	firm	NOUN
gujaf-271	355	8	’	'	PUNCT
gujaf-271	355	9	financial	financial	ADJ
gujaf-271	355	10	restatements	restatement	NOUN
gujaf-271	355	11	 	 	SPACE
gujaf-271	355	12	:	:	PUNCT
gujaf-271	355	13	a	a	DET
gujaf-271	355	14	review	review	NOUN
gujaf-271	355	15	of	of	ADP
gujaf-271	355	16	archival	archival	NOUN
gujaf-271	355	17	studies	study	NOUN
gujaf-271	355	18	and	and	CCONJ
gujaf-271	355	19	implications	implication	NOUN
gujaf-271	355	20	for	for	ADP
gujaf-271	355	21	future	future	ADJ
gujaf-271	355	22	research	research	NOUN
gujaf-271	355	23	.	.	PUNCT
gujaf-271	356	1	management	management	NOUN
gujaf-271	356	2	review	review	NOUN
gujaf-271	356	3	quarterly	quarterly	ADV
gujaf-271	356	4	,	,	PUNCT
gujaf-271	356	5	73(3	73(3	NUM
gujaf-271	356	6	)	)	PUNCT
gujaf-271	356	7	,	,	PUNCT
gujaf-271	356	8	959–985	959–985	NUM
gujaf-271	356	9	.	.	PUNCT
gujaf-271	357	1	yusuf	yusuf	PROPN
gujaf-271	357	2	,	,	PUNCT
gujaf-271	357	3	a.	a.	NOUN
gujaf-271	357	4	m.	m.	NOUN
gujaf-271	357	5	(	(	PUNCT
gujaf-271	357	6	2020	2020	NUM
gujaf-271	357	7	)	)	PUNCT
gujaf-271	357	8	.	.	PUNCT
gujaf-271	358	1	effect	effect	NOUN
gujaf-271	358	2	of	of	ADP
gujaf-271	358	3	audit	audit	NOUN
gujaf-271	358	4	quality	quality	NOUN
gujaf-271	358	5	on	on	ADP
gujaf-271	358	6	earnings	earning	NOUN
gujaf-271	358	7	management	management	NOUN
gujaf-271	358	8	of	of	ADP
gujaf-271	358	9	listed	list	VERB
gujaf-271	358	10	consumers	consumer	NOUN
gujaf-271	358	11	goods	good	NOUN
gujaf-271	358	12	companies	company	NOUN
gujaf-271	358	13	in	in	ADP
gujaf-271	358	14	nigeria	nigeria	PROPN
gujaf-271	358	15	.	.	PUNCT
gujaf-271	359	1	fudma	fudma	PROPN
gujaf-271	359	2	journal	journal	PROPN
gujaf-271	359	3	of	of	ADP
gujaf-271	359	4	management	management	NOUN
gujaf-271	359	5	sciences	science	NOUN
gujaf-271	359	6	,	,	PUNCT
gujaf-271	359	7	3(1	3(1	NUM
gujaf-271	359	8	)	)	PUNCT
gujaf-271	359	9	,	,	PUNCT
gujaf-271	359	10	1	1	NUM
gujaf-271	359	11	-	-	SYM
gujaf-271	359	12	13	13	NUM
gujaf-271	359	13	.	.	PUNCT
gujaf-271	360	1	zgarni	zgarni	PROPN
gujaf-271	360	2	,	,	PUNCT
gujaf-271	360	3	a.	a.	PROPN
gujaf-271	360	4	,	,	PUNCT
gujaf-271	360	5	&	&	CCONJ
gujaf-271	360	6	chikhaoui	chikhaoui	PROPN
gujaf-271	360	7	,	,	PUNCT
gujaf-271	360	8	m.	m.	NOUN
gujaf-271	360	9	(	(	PUNCT
gujaf-271	360	10	2022	2022	NUM
gujaf-271	360	11	)	)	PUNCT
gujaf-271	360	12	.	.	PUNCT
gujaf-271	361	1	audit	audit	NOUN
gujaf-271	361	2	quality	quality	NOUN
gujaf-271	361	3	and	and	CCONJ
gujaf-271	361	4	real	real	ADJ
gujaf-271	361	5	earnings	earning	NOUN
gujaf-271	361	6	management	management	NOUN
gujaf-271	361	7	:	:	PUNCT
gujaf-271	361	8	evidence	evidence	NOUN
gujaf-271	361	9	from	from	ADP
gujaf-271	361	10	tunisian	tunisian	ADJ
gujaf-271	361	11	banks	bank	NOUN
gujaf-271	361	12	.	.	PUNCT
gujaf-271	362	1	indian	indian	PROPN
gujaf-271	362	2	journal	journal	PROPN
gujaf-271	362	3	of	of	ADP
gujaf-271	362	4	finance	finance	NOUN
gujaf-271	362	5	and	and	CCONJ
gujaf-271	362	6	banking	banking	NOUN
gujaf-271	362	7	,	,	PUNCT
gujaf-271	362	8	9(1	9(1	NUM
gujaf-271	362	9	)	)	PUNCT
gujaf-271	362	10	,	,	PUNCT
gujaf-271	362	11	71	71	NUM
gujaf-271	362	12	-	-	SYM
gujaf-271	362	13	82	82	NUM
gujaf-271	362	14	.	.	PUNCT