id	sid	tid	token	lemma	pos
gujaf-327	1	1	gusau	gusau	PROPN
gujaf-327	1	2	journal	journal	NOUN
gujaf-327	1	3	of	of	ADP
gujaf-327	1	4	accounting	accounting	NOUN
gujaf-327	1	5	and	and	CCONJ
gujaf-327	1	6	finance	finance	NOUN
gujaf-327	1	7	,	,	PUNCT
gujaf-327	1	8	vol	vol	NOUN
gujaf-327	1	9	.	.	PROPN
gujaf-327	1	10	5	5	NUM
gujaf-327	1	11	,	,	PUNCT
gujaf-327	1	12	issue	issue	NOUN
gujaf-327	1	13	2	2	NUM
gujaf-327	1	14	,	,	PUNCT
gujaf-327	1	15	october	october	PROPN
gujaf-327	1	16	,	,	PUNCT
gujaf-327	1	17	2024	2024	NUM
gujaf-327	1	18	i	i	PRON
gujaf-327	1	19	gusau	gusau	PROPN
gujaf-327	1	20	journal	journal	NOUN
gujaf-327	1	21	of	of	ADP
gujaf-327	1	22	accounting	accounting	NOUN
gujaf-327	1	23	and	and	CCONJ
gujaf-327	1	24	finance	finance	NOUN
gujaf-327	1	25	(	(	PUNCT
gujaf-327	1	26	gujaf	gujaf	NOUN
gujaf-327	1	27	)	)	PUNCT
gujaf-327	1	28	vol	vol	NOUN
gujaf-327	1	29	.	.	NOUN
gujaf-327	2	1	5	5	NUM
gujaf-327	2	2	issue	issue	NOUN
gujaf-327	2	3	2	2	NUM
gujaf-327	2	4	,	,	PUNCT
gujaf-327	2	5	october	october	PROPN
gujaf-327	2	6	,	,	PUNCT
gujaf-327	2	7	2024	2024	NUM
gujaf-327	2	8	issn	issn	X
gujaf-327	2	9	:	:	PUNCT
gujaf-327	2	10	2756	2756	NUM
gujaf-327	2	11	-	-	PUNCT
gujaf-327	2	12	665x	665x	NOUN
gujaf-327	2	13	a	a	DET
gujaf-327	2	14	publication	publication	NOUN
gujaf-327	2	15	of	of	ADP
gujaf-327	2	16	department	department	NOUN
gujaf-327	2	17	of	of	ADP
gujaf-327	2	18	accounting	accounting	NOUN
gujaf-327	2	19	and	and	CCONJ
gujaf-327	2	20	finance	finance	NOUN
gujaf-327	2	21	,	,	PUNCT
gujaf-327	2	22	faculty	faculty	NOUN
gujaf-327	2	23	of	of	ADP
gujaf-327	2	24	management	management	NOUN
gujaf-327	2	25	and	and	CCONJ
gujaf-327	2	26	social	social	ADJ
gujaf-327	2	27	sciences	science	NOUN
gujaf-327	2	28	,	,	PUNCT
gujaf-327	2	29	federal	federal	ADJ
gujaf-327	2	30	university	university	NOUN
gujaf-327	2	31	gusau	gusau	NOUN
gujaf-327	2	32	,	,	PUNCT
gujaf-327	2	33	zamfara	zamfara	PROPN
gujaf-327	2	34	state	state	PROPN
gujaf-327	2	35	-nigeria	-nigeria	PROPN
gujaf-327	2	36	gusau	gusau	ADJ
gujaf-327	2	37	journal	journal	NOUN
gujaf-327	2	38	of	of	ADP
gujaf-327	2	39	accounting	accounting	NOUN
gujaf-327	2	40	and	and	CCONJ
gujaf-327	2	41	finance	finance	NOUN
gujaf-327	2	42	,	,	PUNCT
gujaf-327	2	43	vol	vol	NOUN
gujaf-327	2	44	.	.	PROPN
gujaf-327	2	45	5	5	NUM
gujaf-327	2	46	,	,	PUNCT
gujaf-327	2	47	issue	issue	NOUN
gujaf-327	2	48	2	2	NUM
gujaf-327	2	49	,	,	PUNCT
gujaf-327	2	50	october	october	PROPN
gujaf-327	2	51	,	,	PUNCT
gujaf-327	2	52	2024	2024	NUM
gujaf-327	2	53	ii	ii	NUM
gujaf-327	2	54	©	©	PROPN
gujaf-327	2	55	department	department	PROPN
gujaf-327	2	56	of	of	ADP
gujaf-327	2	57	accounting	accounting	NOUN
gujaf-327	2	58	and	and	CCONJ
gujaf-327	2	59	finance	finance	NOUN
gujaf-327	2	60	vol	vol	NOUN
gujaf-327	2	61	.	.	PUNCT
gujaf-327	2	62	5	5	NUM
gujaf-327	2	63	issue	issue	NOUN
gujaf-327	2	64	2	2	NUM
gujaf-327	2	65	october	october	PROPN
gujaf-327	2	66	,	,	PUNCT
gujaf-327	2	67	2024	2024	NUM
gujaf-327	2	68	issn	issn	X
gujaf-327	2	69	:	:	PUNCT
gujaf-327	2	70	2756	2756	NUM
gujaf-327	2	71	-	-	PUNCT
gujaf-327	2	72	665x	665x	NOUN
gujaf-327	2	73	a	a	DET
gujaf-327	2	74	publication	publication	NOUN
gujaf-327	2	75	of	of	ADP
gujaf-327	2	76	department	department	NOUN
gujaf-327	2	77	of	of	ADP
gujaf-327	2	78	accounting	accounting	NOUN
gujaf-327	2	79	and	and	CCONJ
gujaf-327	2	80	finance	finance	NOUN
gujaf-327	2	81	,	,	PUNCT
gujaf-327	2	82	faculty	faculty	NOUN
gujaf-327	2	83	of	of	ADP
gujaf-327	2	84	management	management	NOUN
gujaf-327	2	85	and	and	CCONJ
gujaf-327	2	86	social	social	ADJ
gujaf-327	2	87	sciences	science	NOUN
gujaf-327	2	88	,	,	PUNCT
gujaf-327	2	89	federal	federal	ADJ
gujaf-327	2	90	university	university	NOUN
gujaf-327	2	91	gusau	gusau	NOUN
gujaf-327	2	92	,	,	PUNCT
gujaf-327	2	93	zamfara	zamfara	PROPN
gujaf-327	2	94	state	state	NOUN
gujaf-327	2	95	-nigeria	-nigeria	PROPN
gujaf-327	2	96	all	all	DET
gujaf-327	2	97	rights	right	NOUN
gujaf-327	2	98	reserved	reserve	VERB
gujaf-327	2	99	except	except	SCONJ
gujaf-327	2	100	for	for	ADP
gujaf-327	2	101	academic	academic	ADJ
gujaf-327	2	102	purposes	purpose	NOUN
gujaf-327	2	103	no	no	DET
gujaf-327	2	104	part	part	NOUN
gujaf-327	2	105	or	or	CCONJ
gujaf-327	2	106	whole	whole	NOUN
gujaf-327	2	107	of	of	ADP
gujaf-327	2	108	this	this	DET
gujaf-327	2	109	publication	publication	NOUN
gujaf-327	2	110	is	be	AUX
gujaf-327	2	111	allowed	allow	VERB
gujaf-327	2	112	to	to	PART
gujaf-327	2	113	be	be	AUX
gujaf-327	2	114	reproduced	reproduce	VERB
gujaf-327	2	115	,	,	PUNCT
gujaf-327	2	116	stored	store	VERB
gujaf-327	2	117	in	in	ADP
gujaf-327	2	118	a	a	DET
gujaf-327	2	119	retrieval	retrieval	NOUN
gujaf-327	2	120	system	system	NOUN
gujaf-327	2	121	or	or	CCONJ
gujaf-327	2	122	transmitted	transmit	VERB
gujaf-327	2	123	in	in	ADP
gujaf-327	2	124	any	any	DET
gujaf-327	2	125	form	form	NOUN
gujaf-327	2	126	or	or	CCONJ
gujaf-327	2	127	by	by	ADP
gujaf-327	2	128	any	any	DET
gujaf-327	2	129	means	mean	NOUN
gujaf-327	2	130	be	be	AUX
gujaf-327	2	131	it	it	PRON
gujaf-327	2	132	mechanical	mechanical	ADJ
gujaf-327	2	133	,	,	PUNCT
gujaf-327	2	134	electrical	electrical	ADJ
gujaf-327	2	135	,	,	PUNCT
gujaf-327	2	136	photocopying	photocopying	NOUN
gujaf-327	2	137	,	,	PUNCT
gujaf-327	2	138	recording	recording	NOUN
gujaf-327	2	139	or	or	CCONJ
gujaf-327	2	140	otherwise	otherwise	ADV
gujaf-327	2	141	,	,	PUNCT
gujaf-327	2	142	without	without	ADP
gujaf-327	2	143	prior	prior	ADJ
gujaf-327	2	144	permission	permission	NOUN
gujaf-327	2	145	of	of	ADP
gujaf-327	2	146	the	the	DET
gujaf-327	2	147	copyright	copyright	NOUN
gujaf-327	2	148	owner	owner	NOUN
gujaf-327	2	149	.	.	PUNCT
gujaf-327	3	1	published	publish	VERB
gujaf-327	3	2	and	and	CCONJ
gujaf-327	3	3	printed	print	VERB
gujaf-327	3	4	by	by	ADP
gujaf-327	3	5	:	:	PUNCT
gujaf-327	3	6	ahmadu	ahmadu	PROPN
gujaf-327	3	7	bello	bello	PROPN
gujaf-327	3	8	university	university	PROPN
gujaf-327	3	9	press	press	NOUN
gujaf-327	3	10	limited	limit	VERB
gujaf-327	3	11	,	,	PUNCT
gujaf-327	3	12	zaria	zaria	PROPN
gujaf-327	3	13	kaduna	kaduna	PROPN
gujaf-327	3	14	state	state	PROPN
gujaf-327	3	15	,	,	PUNCT
gujaf-327	3	16	nigeria	nigeria	PROPN
gujaf-327	3	17	.	.	PUNCT
gujaf-327	4	1	tel	tel	ADP
gujaf-327	4	2	:	:	PUNCT
gujaf-327	4	3	08065949711	08065949711	NUM
gujaf-327	4	4	,	,	PUNCT
gujaf-327	4	5	069	069	NUM
gujaf-327	4	6	-	-	SYM
gujaf-327	4	7	879121	879121	NUM
gujaf-327	4	8	e	e	NOUN
gujaf-327	4	9	-	-	NOUN
gujaf-327	4	10	mail	mail	NOUN
gujaf-327	4	11	:	:	PUNCT
gujaf-327	4	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-327	4	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-327	5	1	website	website	NOUN
gujaf-327	5	2	:	:	PUNCT
gujaf-327	5	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-327	5	4	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-327	5	5	gusau	gusau	PROPN
gujaf-327	5	6	journal	journal	PROPN
gujaf-327	5	7	of	of	ADP
gujaf-327	5	8	accounting	accounting	NOUN
gujaf-327	5	9	and	and	CCONJ
gujaf-327	5	10	finance	finance	NOUN
gujaf-327	5	11	,	,	PUNCT
gujaf-327	5	12	vol	vol	NOUN
gujaf-327	5	13	.	.	PROPN
gujaf-327	5	14	5	5	NUM
gujaf-327	5	15	,	,	PUNCT
gujaf-327	5	16	issue	issue	NOUN
gujaf-327	5	17	2	2	NUM
gujaf-327	5	18	,	,	PUNCT
gujaf-327	5	19	october	october	PROPN
gujaf-327	5	20	,	,	PUNCT
gujaf-327	5	21	2024	2024	NUM
gujaf-327	5	22	iii	iii	NUM
gujaf-327	5	23	editorial	editorial	PROPN
gujaf-327	5	24	board	board	NOUN
gujaf-327	5	25	editor	editor	NOUN
gujaf-327	5	26	-	-	PUNCT
gujaf-327	5	27	in	in	ADP
gujaf-327	5	28	-	-	PUNCT
gujaf-327	5	29	chief	chief	NOUN
gujaf-327	5	30	:	:	PUNCT
gujaf-327	5	31	prof	prof	PROPN
gujaf-327	5	32	.	.	PUNCT
gujaf-327	5	33	shehu	shehu	PROPN
gujaf-327	5	34	usman	usman	PROPN
gujaf-327	5	35	hassan	hassan	PROPN
gujaf-327	5	36	department	department	PROPN
gujaf-327	5	37	of	of	ADP
gujaf-327	5	38	accounting	accounting	PROPN
gujaf-327	5	39	,	,	PUNCT
gujaf-327	5	40	federal	federal	ADJ
gujaf-327	5	41	university	university	PROPN
gujaf-327	5	42	of	of	ADP
gujaf-327	5	43	kashere	kashere	PROPN
gujaf-327	5	44	,	,	PUNCT
gujaf-327	5	45	gombe	gombe	ADJ
gujaf-327	5	46	state	state	NOUN
gujaf-327	5	47	.	.	PUNCT
gujaf-327	6	1	associate	associate	NOUN
gujaf-327	6	2	editor	editor	NOUN
gujaf-327	6	3	:	:	PUNCT
gujaf-327	6	4	dr	dr	PROPN
gujaf-327	6	5	.	.	PROPN
gujaf-327	6	6	muhammad	muhammad	PROPN
gujaf-327	6	7	mustapha	mustapha	PROPN
gujaf-327	6	8	bagudo	bagudo	PROPN
gujaf-327	6	9	department	department	PROPN
gujaf-327	6	10	of	of	ADP
gujaf-327	6	11	accounting	accounting	PROPN
gujaf-327	6	12	,	,	PUNCT
gujaf-327	6	13	ahmadu	ahmadu	PROPN
gujaf-327	6	14	bello	bello	PROPN
gujaf-327	6	15	university	university	PROPN
gujaf-327	6	16	zaria	zaria	PROPN
gujaf-327	6	17	,	,	PUNCT
gujaf-327	6	18	kaduna	kaduna	PROPN
gujaf-327	6	19	state	state	PROPN
gujaf-327	6	20	.	.	PUNCT
gujaf-327	7	1	managing	manage	VERB
gujaf-327	7	2	editor	editor	NOUN
gujaf-327	7	3	:	:	PUNCT
gujaf-327	7	4	dr	dr	PROPN
gujaf-327	7	5	.	.	PROPN
gujaf-327	7	6	umar	umar	PROPN
gujaf-327	7	7	farouk	farouk	PROPN
gujaf-327	7	8	abdulkarim	abdulkarim	PROPN
gujaf-327	7	9	department	department	PROPN
gujaf-327	7	10	of	of	ADP
gujaf-327	7	11	accounting	accounting	NOUN
gujaf-327	7	12	and	and	CCONJ
gujaf-327	7	13	finance	finance	NOUN
gujaf-327	7	14	,	,	PUNCT
gujaf-327	7	15	federal	federal	ADJ
gujaf-327	7	16	university	university	NOUN
gujaf-327	7	17	gusau	gusau	PROPN
gujaf-327	7	18	,	,	PUNCT
gujaf-327	7	19	zamfara	zamfara	PROPN
gujaf-327	7	20	state	state	PROPN
gujaf-327	7	21	.	.	PUNCT
gujaf-327	8	1	editorial	editorial	PROPN
gujaf-327	8	2	board	board	NOUN
gujaf-327	8	3	prof.ahmad	prof.ahmad	PROPN
gujaf-327	8	4	modu	modu	PROPN
gujaf-327	8	5	kumshe	kumshe	PROPN
gujaf-327	8	6	department	department	PROPN
gujaf-327	8	7	of	of	ADP
gujaf-327	8	8	accounting	accounting	PROPN
gujaf-327	8	9	,	,	PUNCT
gujaf-327	8	10	university	university	NOUN
gujaf-327	8	11	of	of	ADP
gujaf-327	8	12	maiduguri	maiduguri	PROPN
gujaf-327	8	13	,	,	PUNCT
gujaf-327	8	14	borno	borno	PROPN
gujaf-327	8	15	state	state	PROPN
gujaf-327	8	16	.	.	PUNCT
gujaf-327	9	1	prof	prof	PROPN
gujaf-327	9	2	ugochukwu	ugochukwu	PROPN
gujaf-327	9	3	c.	c.	PROPN
gujaf-327	9	4	nzewi	nzewi	VERB
gujaf-327	9	5	department	department	PROPN
gujaf-327	9	6	of	of	ADP
gujaf-327	9	7	accounting	accounting	PROPN
gujaf-327	9	8	,	,	PUNCT
gujaf-327	9	9	paul	paul	PROPN
gujaf-327	9	10	university	university	PROPN
gujaf-327	9	11	awka	awka	NOUN
gujaf-327	9	12	,	,	PUNCT
gujaf-327	9	13	anambra	anambra	PROPN
gujaf-327	9	14	state	state	PROPN
gujaf-327	9	15	.	.	PUNCT
gujaf-327	10	1	prof	prof	PROPN
gujaf-327	10	2	kabir	kabir	PROPN
gujaf-327	10	3	tahir	tahir	PROPN
gujaf-327	10	4	hamid	hamid	PROPN
gujaf-327	10	5	department	department	PROPN
gujaf-327	10	6	of	of	ADP
gujaf-327	10	7	accounting	accounting	PROPN
gujaf-327	10	8	,	,	PUNCT
gujaf-327	10	9	bayero	bayero	PROPN
gujaf-327	10	10	university	university	PROPN
gujaf-327	10	11	,	,	PUNCT
gujaf-327	10	12	kano	kano	PROPN
gujaf-327	10	13	,	,	PUNCT
gujaf-327	10	14	kano	kano	PROPN
gujaf-327	10	15	state	state	PROPN
gujaf-327	10	16	.	.	PUNCT
gujaf-327	11	1	prof	prof	PROPN
gujaf-327	11	2	.	.	PUNCT
gujaf-327	12	1	ekoja	ekoja	PROPN
gujaf-327	12	2	b.	b.	PROPN
gujaf-327	12	3	ekoja	ekoja	PROPN
gujaf-327	12	4	department	department	PROPN
gujaf-327	12	5	of	of	ADP
gujaf-327	12	6	accounting	accounting	PROPN
gujaf-327	12	7	,	,	PUNCT
gujaf-327	12	8	university	university	PROPN
gujaf-327	12	9	of	of	ADP
gujaf-327	12	10	jos	jos	PROPN
gujaf-327	12	11	.	.	PROPN
gujaf-327	12	12	prof	prof	PROPN
gujaf-327	12	13	.	.	PUNCT
gujaf-327	13	1	clifford	clifford	PROPN
gujaf-327	13	2	ofurum	ofurum	PROPN
gujaf-327	13	3	department	department	PROPN
gujaf-327	13	4	of	of	ADP
gujaf-327	13	5	accounting	accounting	PROPN
gujaf-327	13	6	,	,	PUNCT
gujaf-327	13	7	university	university	NOUN
gujaf-327	13	8	of	of	ADP
gujaf-327	13	9	portharcourt	portharcourt	PROPN
gujaf-327	13	10	,	,	PUNCT
gujaf-327	13	11	rivers	river	NOUN
gujaf-327	13	12	state	state	PROPN
gujaf-327	13	13	.	.	PUNCT
gujaf-327	14	1	prof	prof	PROPN
gujaf-327	14	2	.	.	PUNCT
gujaf-327	15	1	ahmad	ahmad	PROPN
gujaf-327	15	2	bello	bello	PROPN
gujaf-327	15	3	dogarawa	dogarawa	PROPN
gujaf-327	15	4	department	department	PROPN
gujaf-327	15	5	of	of	ADP
gujaf-327	15	6	accounting	accounting	NOUN
gujaf-327	15	7	,	,	PUNCT
gujaf-327	15	8	ahmadu	ahmadu	PROPN
gujaf-327	15	9	bello	bello	PROPN
gujaf-327	15	10	university	university	PROPN
gujaf-327	15	11	zaria	zaria	PROPN
gujaf-327	15	12	.	.	PUNCT
gujaf-327	16	1	prof	prof	PROPN
gujaf-327	16	2	.	.	PUNCT
gujaf-327	17	1	yusuf	yusuf	PROPN
gujaf-327	17	2	.	.	PUNCT
gujaf-327	18	1	b.	b.	PROPN
gujaf-327	18	2	rahman	rahman	PROPN
gujaf-327	18	3	department	department	PROPN
gujaf-327	18	4	of	of	ADP
gujaf-327	18	5	accounting	accounting	PROPN
gujaf-327	18	6	,	,	PUNCT
gujaf-327	18	7	lagos	lagos	NOUN
gujaf-327	18	8	state	state	PROPN
gujaf-327	18	9	university	university	PROPN
gujaf-327	18	10	,	,	PUNCT
gujaf-327	18	11	lagos	lagos	NOUN
gujaf-327	18	12	state	state	NOUN
gujaf-327	18	13	.	.	PUNCT
gujaf-327	19	1	prof	prof	PROPN
gujaf-327	19	2	.	.	PUNCT
gujaf-327	20	1	suleiman	suleiman	PROPN
gujaf-327	20	2	a.	a.	PROPN
gujaf-327	20	3	s.	s.	PROPN
gujaf-327	20	4	aruwa	aruwa	PROPN
gujaf-327	20	5	department	department	PROPN
gujaf-327	20	6	of	of	ADP
gujaf-327	20	7	accounting	accounting	PROPN
gujaf-327	20	8	,	,	PUNCT
gujaf-327	20	9	nasarawa	nasarawa	PROPN
gujaf-327	20	10	state	state	PROPN
gujaf-327	20	11	university	university	PROPN
gujaf-327	20	12	,	,	PUNCT
gujaf-327	20	13	keffi	keffi	PROPN
gujaf-327	20	14	,	,	PUNCT
gujaf-327	20	15	nasarawa	nasarawa	PROPN
gujaf-327	20	16	state	state	PROPN
gujaf-327	20	17	.	.	PUNCT
gujaf-327	21	1	prof	prof	PROPN
gujaf-327	21	2	.	.	PUNCT
gujaf-327	22	1	muhammad	muhammad	PROPN
gujaf-327	22	2	junaidu	junaidu	PROPN
gujaf-327	22	3	kurawa	kurawa	PROPN
gujaf-327	22	4	department	department	PROPN
gujaf-327	22	5	of	of	ADP
gujaf-327	22	6	accounting	accounting	PROPN
gujaf-327	22	7	,	,	PUNCT
gujaf-327	22	8	bayero	bayero	PROPN
gujaf-327	22	9	university	university	PROPN
gujaf-327	22	10	kano	kano	PROPN
gujaf-327	22	11	,	,	PUNCT
gujaf-327	22	12	kano	kano	PROPN
gujaf-327	22	13	state	state	PROPN
gujaf-327	22	14	.	.	PUNCT
gujaf-327	23	1	prof	prof	PROPN
gujaf-327	23	2	.	.	PUNCT
gujaf-327	24	1	muhammad	muhammad	PROPN
gujaf-327	24	2	habibu	habibu	ADJ
gujaf-327	24	3	sabari	sabari	PROPN
gujaf-327	24	4	department	department	PROPN
gujaf-327	24	5	of	of	ADP
gujaf-327	24	6	accounting	accounting	NOUN
gujaf-327	24	7	,	,	PUNCT
gujaf-327	24	8	ahmadu	ahmadu	PROPN
gujaf-327	24	9	bello	bello	PROPN
gujaf-327	24	10	university	university	PROPN
gujaf-327	24	11	,	,	PUNCT
gujaf-327	24	12	zaria	zaria	PROPN
gujaf-327	24	13	.	.	PUNCT
gujaf-327	25	1	gusau	gusau	PROPN
gujaf-327	25	2	journal	journal	PROPN
gujaf-327	25	3	of	of	ADP
gujaf-327	25	4	accounting	accounting	NOUN
gujaf-327	25	5	and	and	CCONJ
gujaf-327	25	6	finance	finance	NOUN
gujaf-327	25	7	,	,	PUNCT
gujaf-327	25	8	vol	vol	NOUN
gujaf-327	25	9	.	.	PROPN
gujaf-327	25	10	5	5	NUM
gujaf-327	25	11	,	,	PUNCT
gujaf-327	25	12	issue	issue	NOUN
gujaf-327	25	13	2	2	NUM
gujaf-327	25	14	,	,	PUNCT
gujaf-327	25	15	october	october	PROPN
gujaf-327	25	16	,	,	PUNCT
gujaf-327	25	17	2024	2024	NUM
gujaf-327	25	18	iv	iv	NUM
gujaf-327	25	19	prof	prof	NOUN
gujaf-327	25	20	.	.	PUNCT
gujaf-327	26	1	okpanachi	okpanachi	PROPN
gujaf-327	26	2	joshua	joshua	PROPN
gujaf-327	26	3	department	department	PROPN
gujaf-327	26	4	of	of	ADP
gujaf-327	26	5	accounting	accounting	NOUN
gujaf-327	26	6	and	and	CCONJ
gujaf-327	26	7	management	management	NOUN
gujaf-327	26	8	,	,	PUNCT
gujaf-327	26	9	nigerian	nigerian	ADJ
gujaf-327	26	10	defence	defence	PROPN
gujaf-327	26	11	academy	academy	PROPN
gujaf-327	26	12	,	,	PUNCT
gujaf-327	26	13	kaduna	kaduna	PROPN
gujaf-327	26	14	.	.	PROPN
gujaf-327	26	15	prof	prof	PROPN
gujaf-327	26	16	.	.	PUNCT
gujaf-327	27	1	hassan	hassan	PROPN
gujaf-327	27	2	ibrahim	ibrahim	PROPN
gujaf-327	27	3	department	department	PROPN
gujaf-327	27	4	of	of	ADP
gujaf-327	27	5	accounting	accounting	PROPN
gujaf-327	27	6	,	,	PUNCT
gujaf-327	27	7	ibb	ibb	NOUN
gujaf-327	27	8	university	university	NOUN
gujaf-327	27	9	,	,	PUNCT
gujaf-327	27	10	lapai	lapai	NOUN
gujaf-327	27	11	,	,	PUNCT
gujaf-327	27	12	niger	niger	NOUN
gujaf-327	27	13	state	state	NOUN
gujaf-327	27	14	.	.	PUNCT
gujaf-327	28	1	prof	prof	PROPN
gujaf-327	28	2	.	.	PUNCT
gujaf-327	29	1	ifeoma	ifeoma	PROPN
gujaf-327	29	2	mary	mary	PROPN
gujaf-327	29	3	okwo	okwo	PROPN
gujaf-327	29	4	department	department	PROPN
gujaf-327	29	5	of	of	ADP
gujaf-327	29	6	accounting	accounting	PROPN
gujaf-327	29	7	,	,	PUNCT
gujaf-327	29	8	enugu	enugu	PROPN
gujaf-327	29	9	state	state	PROPN
gujaf-327	29	10	university	university	PROPN
gujaf-327	29	11	of	of	ADP
gujaf-327	29	12	science	science	NOUN
gujaf-327	29	13	and	and	CCONJ
gujaf-327	29	14	technology	technology	NOUN
gujaf-327	29	15	,	,	PUNCT
gujaf-327	29	16	enugu	enugu	PROPN
gujaf-327	29	17	state	state	PROPN
gujaf-327	29	18	.	.	PUNCT
gujaf-327	30	1	prof	prof	PROPN
gujaf-327	30	2	.	.	PROPN
gujaf-327	31	1	aminu	aminu	PROPN
gujaf-327	31	2	isah	isah	PROPN
gujaf-327	31	3	department	department	PROPN
gujaf-327	31	4	of	of	ADP
gujaf-327	31	5	accounting	accounting	PROPN
gujaf-327	31	6	,	,	PUNCT
gujaf-327	31	7	bayero	bayero	PROPN
gujaf-327	31	8	university	university	PROPN
gujaf-327	31	9	,	,	PUNCT
gujaf-327	31	10	kano	kano	PROPN
gujaf-327	31	11	,	,	PUNCT
gujaf-327	31	12	kano	kano	PROPN
gujaf-327	31	13	state	state	PROPN
gujaf-327	31	14	.	.	PUNCT
gujaf-327	32	1	prof	prof	PROPN
gujaf-327	32	2	.	.	PUNCT
gujaf-327	33	1	ahmadu	ahmadu	PROPN
gujaf-327	33	2	bello	bello	PROPN
gujaf-327	33	3	department	department	PROPN
gujaf-327	33	4	of	of	ADP
gujaf-327	33	5	accounting	accounting	NOUN
gujaf-327	33	6	,	,	PUNCT
gujaf-327	33	7	ahmadu	ahmadu	PROPN
gujaf-327	33	8	bello	bello	PROPN
gujaf-327	33	9	university	university	PROPN
gujaf-327	33	10	,	,	PUNCT
gujaf-327	33	11	zaria	zaria	PROPN
gujaf-327	33	12	.	.	PUNCT
gujaf-327	34	1	prof	prof	PROPN
gujaf-327	34	2	.	.	PUNCT
gujaf-327	35	1	musa	musa	PROPN
gujaf-327	35	2	yelwa	yelwa	PROPN
gujaf-327	35	3	abubakar	abubakar	PROPN
gujaf-327	35	4	department	department	PROPN
gujaf-327	35	5	of	of	ADP
gujaf-327	35	6	accounting	accounting	PROPN
gujaf-327	35	7	,	,	PUNCT
gujaf-327	35	8	usmanu	usmanu	PROPN
gujaf-327	35	9	danfodiyo	danfodiyo	PROPN
gujaf-327	35	10	university	university	PROPN
gujaf-327	35	11	,	,	PUNCT
gujaf-327	35	12	sokoto	sokoto	PROPN
gujaf-327	35	13	state	state	PROPN
gujaf-327	35	14	.	.	PUNCT
gujaf-327	36	1	prof	prof	PROPN
gujaf-327	36	2	.	.	PUNCT
gujaf-327	37	1	salisu	salisu	PROPN
gujaf-327	37	2	abubakar	abubakar	PROPN
gujaf-327	37	3	department	department	PROPN
gujaf-327	37	4	of	of	ADP
gujaf-327	37	5	accounting	accounting	NOUN
gujaf-327	37	6	,	,	PUNCT
gujaf-327	37	7	ahmadu	ahmadu	PROPN
gujaf-327	37	8	bello	bello	PROPN
gujaf-327	37	9	university	university	PROPN
gujaf-327	37	10	zaria	zaria	PROPN
gujaf-327	37	11	,	,	PUNCT
gujaf-327	37	12	kaduna	kaduna	PROPN
gujaf-327	37	13	state	state	PROPN
gujaf-327	37	14	.	.	PUNCT
gujaf-327	38	1	prof	prof	PROPN
gujaf-327	38	2	.	.	PUNCT
gujaf-327	39	1	isaq	isaq	PROPN
gujaf-327	39	2	alhaji	alhaji	PROPN
gujaf-327	39	3	samaila	samaila	PROPN
gujaf-327	39	4	department	department	PROPN
gujaf-327	39	5	of	of	ADP
gujaf-327	39	6	accounting	accounting	PROPN
gujaf-327	39	7	,	,	PUNCT
gujaf-327	39	8	bayero	bayero	PROPN
gujaf-327	39	9	university	university	NOUN
gujaf-327	39	10	,	,	PUNCT
gujaf-327	39	11	kano	kano	PROPN
gujaf-327	39	12	state	state	PROPN
gujaf-327	39	13	.	.	PUNCT
gujaf-327	40	1	prof	prof	PROPN
gujaf-327	40	2	.	.	PUNCT
gujaf-327	41	1	sunusi	sunusi	PROPN
gujaf-327	41	2	sa'ad	sa'ad	PROPN
gujaf-327	41	3	ahmad	ahmad	PROPN
gujaf-327	41	4	department	department	PROPN
gujaf-327	41	5	of	of	ADP
gujaf-327	41	6	accounting	accounting	PROPN
gujaf-327	41	7	,	,	PUNCT
gujaf-327	41	8	federal	federal	ADJ
gujaf-327	41	9	university	university	NOUN
gujaf-327	41	10	dutse	dutse	NOUN
gujaf-327	41	11	,	,	PUNCT
gujaf-327	41	12	jigawa	jigawa	PROPN
gujaf-327	41	13	state	state	PROPN
gujaf-327	41	14	.	.	PUNCT
gujaf-327	42	1	prof	prof	PROPN
gujaf-327	42	2	.	.	PUNCT
gujaf-327	43	1	onipeadebenege	onipeadebenege	PROPN
gujaf-327	43	2	yahaya	yahaya	PROPN
gujaf-327	43	3	department	department	PROPN
gujaf-327	43	4	of	of	ADP
gujaf-327	43	5	accounting	accounting	PROPN
gujaf-327	43	6	,	,	PUNCT
gujaf-327	43	7	nigerian	nigerian	ADJ
gujaf-327	43	8	defence	defence	PROPN
gujaf-327	43	9	academy	academy	PROPN
gujaf-327	43	10	,	,	PUNCT
gujaf-327	43	11	kaduna	kaduna	PROPN
gujaf-327	43	12	state	state	PROPN
gujaf-327	43	13	.	.	PUNCT
gujaf-327	44	1	prof	prof	PROPN
gujaf-327	44	2	.	.	PUNCT
gujaf-327	45	1	saidu	saidu	PROPN
gujaf-327	45	2	adamu	adamu	PROPN
gujaf-327	45	3	department	department	PROPN
gujaf-327	45	4	of	of	ADP
gujaf-327	45	5	accounting	accounting	PROPN
gujaf-327	45	6	,	,	PUNCT
gujaf-327	45	7	federal	federal	ADJ
gujaf-327	45	8	university	university	PROPN
gujaf-327	45	9	of	of	ADP
gujaf-327	45	10	kashere	kashere	PROPN
gujaf-327	45	11	,	,	PUNCT
gujaf-327	45	12	gombe	gombe	ADJ
gujaf-327	45	13	state	state	NOUN
gujaf-327	45	14	.	.	PUNCT
gujaf-327	46	1	prof	prof	PROPN
gujaf-327	46	2	.	.	PUNCT
gujaf-327	47	1	farouk	farouk	PROPN
gujaf-327	47	2	adeza	adeza	PROPN
gujaf-327	47	3	school	school	NOUN
gujaf-327	47	4	of	of	ADP
gujaf-327	47	5	business	business	NOUN
gujaf-327	47	6	and	and	CCONJ
gujaf-327	47	7	entrepreneurship	entrepreneurship	NOUN
gujaf-327	47	8	,	,	PUNCT
gujaf-327	47	9	american	american	PROPN
gujaf-327	47	10	university	university	PROPN
gujaf-327	47	11	of	of	ADP
gujaf-327	47	12	nigeria	nigeria	PROPN
gujaf-327	47	13	,	,	PUNCT
gujaf-327	47	14	yola	yola	PROPN
gujaf-327	47	15	.	.	PUNCT
gujaf-327	48	1	prof	prof	PROPN
gujaf-327	48	2	.	.	PUNCT
gujaf-327	49	1	fatima	fatima	PROPN
gujaf-327	49	2	alfa	alfa	PROPN
gujaf-327	49	3	department	department	PROPN
gujaf-327	49	4	of	of	ADP
gujaf-327	49	5	accounting	accounting	PROPN
gujaf-327	49	6	,	,	PUNCT
gujaf-327	49	7	university	university	NOUN
gujaf-327	49	8	of	of	ADP
gujaf-327	49	9	maiduguri	maiduguri	PROPN
gujaf-327	49	10	,	,	PUNCT
gujaf-327	49	11	borno	borno	PROPN
gujaf-327	49	12	state	state	PROPN
gujaf-327	49	13	.	.	PUNCT
gujaf-327	50	1	dr	dr	PROPN
gujaf-327	50	2	.	.	PROPN
gujaf-327	50	3	nasiru	nasiru	PROPN
gujaf-327	50	4	a.	a.	PROPN
gujaf-327	50	5	ka’oje	ka’oje	PROPN
gujaf-327	50	6	department	department	PROPN
gujaf-327	50	7	of	of	ADP
gujaf-327	50	8	accounting	accounting	PROPN
gujaf-327	50	9	,	,	PUNCT
gujaf-327	50	10	usmanu	usmanu	PROPN
gujaf-327	50	11	danfodiyo	danfodiyo	PROPN
gujaf-327	50	12	university	university	PROPN
gujaf-327	50	13	sokoto	sokoto	PROPN
gujaf-327	50	14	state	state	PROPN
gujaf-327	50	15	.	.	PUNCT
gujaf-327	51	1	dr	dr	PROPN
gujaf-327	51	2	.	.	PROPN
gujaf-327	51	3	aminu	aminu	PROPN
gujaf-327	51	4	abdullahi	abdullahi	PROPN
gujaf-327	51	5	department	department	PROPN
gujaf-327	51	6	of	of	ADP
gujaf-327	51	7	accounting	accounting	PROPN
gujaf-327	51	8	,	,	PUNCT
gujaf-327	51	9	usmanu	usmanu	PROPN
gujaf-327	51	10	danfodiyo	danfodiyo	PROPN
gujaf-327	51	11	university	university	PROPN
gujaf-327	51	12	sokoto	sokoto	PROPN
gujaf-327	51	13	,	,	PUNCT
gujaf-327	51	14	state	state	PROPN
gujaf-327	51	15	.	.	PUNCT
gujaf-327	52	1	gusau	gusau	PROPN
gujaf-327	52	2	journal	journal	PROPN
gujaf-327	52	3	of	of	ADP
gujaf-327	52	4	accounting	accounting	NOUN
gujaf-327	52	5	and	and	CCONJ
gujaf-327	52	6	finance	finance	NOUN
gujaf-327	52	7	,	,	PUNCT
gujaf-327	52	8	vol	vol	NOUN
gujaf-327	52	9	.	.	PROPN
gujaf-327	52	10	5	5	NUM
gujaf-327	52	11	,	,	PUNCT
gujaf-327	52	12	issue	issue	NOUN
gujaf-327	52	13	2	2	NUM
gujaf-327	52	14	,	,	PUNCT
gujaf-327	52	15	october	october	PROPN
gujaf-327	52	16	,	,	PUNCT
gujaf-327	52	17	2024	2024	NUM
gujaf-327	52	18	v	v	PROPN
gujaf-327	52	19	dr	dr	PROPN
gujaf-327	52	20	.	.	PROPN
gujaf-327	52	21	nasiru	nasiru	PROPN
gujaf-327	52	22	yunusa	yunusa	PROPN
gujaf-327	52	23	department	department	PROPN
gujaf-327	52	24	of	of	ADP
gujaf-327	52	25	accounting	accounting	NOUN
gujaf-327	52	26	,	,	PUNCT
gujaf-327	52	27	ahmadu	ahmadu	PROPN
gujaf-327	52	28	bello	bello	PROPN
gujaf-327	52	29	university	university	PROPN
gujaf-327	52	30	zaria	zaria	PROPN
gujaf-327	52	31	.	.	PUNCT
gujaf-327	53	1	dr	dr	PROPN
gujaf-327	53	2	.	.	PROPN
gujaf-327	53	3	aisha	aisha	PROPN
gujaf-327	53	4	nuhu	nuhu	PROPN
gujaf-327	53	5	muhammad	muhammad	PROPN
gujaf-327	53	6	department	department	PROPN
gujaf-327	53	7	of	of	ADP
gujaf-327	53	8	accounting	accounting	PROPN
gujaf-327	53	9	,	,	PUNCT
gujaf-327	53	10	ahmadu	ahmadu	PROPN
gujaf-327	53	11	bello	bello	PROPN
gujaf-327	53	12	university	university	PROPN
gujaf-327	53	13	zaria	zaria	PROPN
gujaf-327	53	14	.	.	PUNCT
gujaf-327	54	1	dr	dr	PROPN
gujaf-327	54	2	.	.	PROPN
gujaf-327	54	3	lawal	lawal	PROPN
gujaf-327	54	4	muhammad	muhammad	PROPN
gujaf-327	54	5	department	department	PROPN
gujaf-327	54	6	of	of	ADP
gujaf-327	54	7	accounting	accounting	PROPN
gujaf-327	54	8	,	,	PUNCT
gujaf-327	54	9	ahmadu	ahmadu	PROPN
gujaf-327	54	10	bello	bello	PROPN
gujaf-327	54	11	university	university	PROPN
gujaf-327	54	12	zaria	zaria	PROPN
gujaf-327	54	13	.	.	PUNCT
gujaf-327	55	1	dr	dr	PROPN
gujaf-327	55	2	.	.	PROPN
gujaf-327	55	3	bashir	bashir	PROPN
gujaf-327	55	4	umar	umar	PROPN
gujaf-327	55	5	farouk	farouk	PROPN
gujaf-327	55	6	department	department	PROPN
gujaf-327	55	7	of	of	ADP
gujaf-327	55	8	economics	economic	NOUN
gujaf-327	55	9	,	,	PUNCT
gujaf-327	55	10	federal	federal	ADJ
gujaf-327	55	11	university	university	NOUN
gujaf-327	55	12	gusau	gusau	PROPN
gujaf-327	55	13	,	,	PUNCT
gujaf-327	55	14	zamfara	zamfara	PROPN
gujaf-327	55	15	state	state	PROPN
gujaf-327	55	16	.	.	PUNCT
gujaf-327	56	1	dr	dr	PROPN
gujaf-327	56	2	emmanuel	emmanuel	PROPN
gujaf-327	56	3	omokhuale	omokhuale	PROPN
gujaf-327	56	4	department	department	PROPN
gujaf-327	56	5	of	of	ADP
gujaf-327	56	6	mathematics	mathematics	PROPN
gujaf-327	56	7	,	,	PUNCT
gujaf-327	56	8	federal	federal	ADJ
gujaf-327	56	9	university	university	NOUN
gujaf-327	56	10	gusau	gusau	NOUN
gujaf-327	56	11	,	,	PUNCT
gujaf-327	56	12	zamfara	zamfara	PROPN
gujaf-327	56	13	.	.	PUNCT
gujaf-327	57	1	state	state	PROPN
gujaf-327	57	2	advisory	advisory	PROPN
gujaf-327	57	3	board	board	NOUN
gujaf-327	57	4	members	members	PROPN
gujaf-327	57	5	prof	prof	PROPN
gujaf-327	57	6	.	.	PUNCT
gujaf-327	58	1	kabiru	kabiru	PROPN
gujaf-327	58	2	isah	isah	PROPN
gujaf-327	58	3	dandago	dandago	PROPN
gujaf-327	58	4	,	,	PUNCT
gujaf-327	58	5	bayero	bayero	PROPN
gujaf-327	58	6	university	university	PROPN
gujaf-327	58	7	kano	kano	PROPN
gujaf-327	58	8	,	,	PUNCT
gujaf-327	58	9	kano	kano	PROPN
gujaf-327	58	10	state	state	PROPN
gujaf-327	58	11	.	.	PUNCT
gujaf-327	59	1	prof	prof	PROPN
gujaf-327	59	2	a	a	DET
gujaf-327	59	3	m	m	NOUN
gujaf-327	59	4	bashir	bashir	NOUN
gujaf-327	59	5	,	,	PUNCT
gujaf-327	59	6	usmanu	usmanu	PROPN
gujaf-327	59	7	danfodiyo	danfodiyo	PROPN
gujaf-327	59	8	university	university	PROPN
gujaf-327	59	9	sokoto	sokoto	PROPN
gujaf-327	59	10	,	,	PUNCT
gujaf-327	59	11	sokoto	sokoto	PROPN
gujaf-327	59	12	state	state	PROPN
gujaf-327	59	13	.	.	PUNCT
gujaf-327	60	1	prof	prof	PROPN
gujaf-327	60	2	.	.	PUNCT
gujaf-327	61	1	muhammad	muhammad	PROPN
gujaf-327	61	2	tanko	tanko	PROPN
gujaf-327	61	3	,	,	PUNCT
gujaf-327	61	4	kaduna	kaduna	PROPN
gujaf-327	61	5	state	state	PROPN
gujaf-327	61	6	university	university	PROPN
gujaf-327	61	7	,	,	PUNCT
gujaf-327	61	8	kaduna	kaduna	PROPN
gujaf-327	61	9	.	.	PROPN
gujaf-327	61	10	prof	prof	PROPN
gujaf-327	61	11	.	.	PUNCT
gujaf-327	61	12	bayero	bayero	PROPN
gujaf-327	62	1	a	a	DET
gujaf-327	62	2	m	m	NOUN
gujaf-327	62	3	sabir	sabir	NOUN
gujaf-327	62	4	,	,	PUNCT
gujaf-327	62	5	usmanu	usmanu	PROPN
gujaf-327	62	6	danfodiyo	danfodiyo	PROPN
gujaf-327	62	7	university	university	PROPN
gujaf-327	62	8	sokoto	sokoto	PROPN
gujaf-327	62	9	,	,	PUNCT
gujaf-327	62	10	sokoto	sokoto	PROPN
gujaf-327	62	11	state	state	PROPN
gujaf-327	62	12	.	.	PUNCT
gujaf-327	63	1	prof	prof	PROPN
gujaf-327	63	2	.	.	PUNCT
gujaf-327	64	1	aliyu	aliyu	PROPN
gujaf-327	64	2	sulaiman	sulaiman	PROPN
gujaf-327	64	3	kantudu	kantudu	PROPN
gujaf-327	64	4	,	,	PUNCT
gujaf-327	64	5	bayero	bayero	PROPN
gujaf-327	64	6	university	university	PROPN
gujaf-327	64	7	kano	kano	PROPN
gujaf-327	64	8	,	,	PUNCT
gujaf-327	64	9	kano	kano	PROPN
gujaf-327	64	10	state	state	PROPN
gujaf-327	64	11	.	.	PUNCT
gujaf-327	65	1	editorial	editorial	PROPN
gujaf-327	65	2	secretary	secretary	PROPN
gujaf-327	65	3	yazid	yazid	PROPN
gujaf-327	65	4	kabir	kabir	PROPN
gujaf-327	65	5	ibrahim	ibrahim	PROPN
gujaf-327	65	6	department	department	PROPN
gujaf-327	65	7	of	of	ADP
gujaf-327	65	8	accounting	accounting	NOUN
gujaf-327	65	9	and	and	CCONJ
gujaf-327	65	10	finance	finance	NOUN
gujaf-327	65	11	,	,	PUNCT
gujaf-327	65	12	federal	federal	ADJ
gujaf-327	65	13	university	university	NOUN
gujaf-327	65	14	gusau	gusau	PROPN
gujaf-327	65	15	,	,	PUNCT
gujaf-327	65	16	zamfara	zamfara	PROPN
gujaf-327	65	17	state	state	PROPN
gujaf-327	65	18	.	.	PUNCT
gujaf-327	66	1	gusau	gusau	PROPN
gujaf-327	66	2	journal	journal	PROPN
gujaf-327	66	3	of	of	ADP
gujaf-327	66	4	accounting	accounting	NOUN
gujaf-327	66	5	and	and	CCONJ
gujaf-327	66	6	finance	finance	NOUN
gujaf-327	66	7	,	,	PUNCT
gujaf-327	66	8	vol	vol	NOUN
gujaf-327	66	9	.	.	PROPN
gujaf-327	66	10	5	5	NUM
gujaf-327	66	11	,	,	PUNCT
gujaf-327	66	12	issue	issue	NOUN
gujaf-327	66	13	2	2	NUM
gujaf-327	66	14	,	,	PUNCT
gujaf-327	66	15	october	october	PROPN
gujaf-327	66	16	,	,	PUNCT
gujaf-327	66	17	2024	2024	NUM
gujaf-327	66	18	vi	vi	NOUN
gujaf-327	66	19	call	call	NOUN
gujaf-327	66	20	for	for	ADP
gujaf-327	66	21	papers	paper	NOUN
gujaf-327	66	22	the	the	DET
gujaf-327	66	23	editorial	editorial	ADJ
gujaf-327	66	24	board	board	NOUN
gujaf-327	66	25	of	of	ADP
gujaf-327	66	26	gusau	gusau	PROPN
gujaf-327	66	27	journal	journal	PROPN
gujaf-327	66	28	of	of	ADP
gujaf-327	66	29	accounting	accounting	NOUN
gujaf-327	66	30	and	and	CCONJ
gujaf-327	66	31	finance	finance	NOUN
gujaf-327	66	32	(	(	PUNCT
gujaf-327	66	33	gujaf	gujaf	NOUN
gujaf-327	66	34	)	)	PUNCT
gujaf-327	66	35	is	be	AUX
gujaf-327	66	36	hereby	hereby	ADV
gujaf-327	66	37	inviting	invite	VERB
gujaf-327	66	38	authors	author	NOUN
gujaf-327	66	39	to	to	PART
gujaf-327	66	40	submit	submit	VERB
gujaf-327	66	41	their	their	PRON
gujaf-327	66	42	unpublished	unpublished	ADJ
gujaf-327	66	43	manuscript	manuscript	NOUN
gujaf-327	66	44	for	for	ADP
gujaf-327	66	45	publication	publication	NOUN
gujaf-327	66	46	.	.	PUNCT
gujaf-327	67	1	the	the	DET
gujaf-327	67	2	journal	journal	NOUN
gujaf-327	67	3	is	be	AUX
gujaf-327	67	4	published	publish	VERB
gujaf-327	67	5	in	in	ADP
gujaf-327	67	6	two	two	NUM
gujaf-327	67	7	issues	issue	NOUN
gujaf-327	67	8	of	of	ADP
gujaf-327	67	9	april	april	PROPN
gujaf-327	67	10	and	and	CCONJ
gujaf-327	67	11	october	october	PROPN
gujaf-327	67	12	annually	annually	ADV
gujaf-327	67	13	.	.	PUNCT
gujaf-327	68	1	gujaf	gujaf	NOUN
gujaf-327	68	2	is	be	AUX
gujaf-327	68	3	a	a	DET
gujaf-327	68	4	double	double	ADJ
gujaf-327	68	5	-	-	PUNCT
gujaf-327	68	6	blind	blind	ADJ
gujaf-327	68	7	peer	peer	NOUN
gujaf-327	68	8	reviewed	review	VERB
gujaf-327	68	9	journal	journal	NOUN
gujaf-327	68	10	published	publish	VERB
gujaf-327	68	11	by	by	ADP
gujaf-327	68	12	the	the	DET
gujaf-327	68	13	department	department	NOUN
gujaf-327	68	14	of	of	ADP
gujaf-327	68	15	accounting	accounting	NOUN
gujaf-327	68	16	and	and	CCONJ
gujaf-327	68	17	finance	finance	NOUN
gujaf-327	68	18	,	,	PUNCT
gujaf-327	68	19	faculty	faculty	NOUN
gujaf-327	68	20	of	of	ADP
gujaf-327	68	21	management	management	NOUN
gujaf-327	68	22	and	and	CCONJ
gujaf-327	68	23	social	social	ADJ
gujaf-327	68	24	sciences	science	NOUN
gujaf-327	68	25	,	,	PUNCT
gujaf-327	68	26	federal	federal	ADJ
gujaf-327	68	27	university	university	NOUN
gujaf-327	68	28	gusau	gusau	NOUN
gujaf-327	68	29	,	,	PUNCT
gujaf-327	68	30	zamfara	zamfara	PROPN
gujaf-327	68	31	state	state	PROPN
gujaf-327	68	32	nigeria	nigeria	PROPN
gujaf-327	68	33	the	the	DET
gujaf-327	68	34	journal	journal	PROPN
gujaf-327	68	35	accepts	accept	VERB
gujaf-327	68	36	papers	paper	NOUN
gujaf-327	68	37	in	in	ADP
gujaf-327	68	38	all	all	DET
gujaf-327	68	39	areas	area	NOUN
gujaf-327	68	40	of	of	ADP
gujaf-327	68	41	accounting	accounting	NOUN
gujaf-327	68	42	and	and	CCONJ
gujaf-327	68	43	finance	finance	NOUN
gujaf-327	68	44	for	for	ADP
gujaf-327	68	45	publication	publication	NOUN
gujaf-327	68	46	which	which	PRON
gujaf-327	68	47	include	include	VERB
gujaf-327	68	48	:	:	PUNCT
gujaf-327	68	49	accounting	accounting	NOUN
gujaf-327	68	50	standards	standard	NOUN
gujaf-327	68	51	,	,	PUNCT
gujaf-327	68	52	accounting	account	VERB
gujaf-327	68	53	information	information	NOUN
gujaf-327	68	54	system	system	NOUN
gujaf-327	68	55	,	,	PUNCT
gujaf-327	68	56	financial	financial	ADJ
gujaf-327	68	57	reporting	reporting	NOUN
gujaf-327	68	58	,	,	PUNCT
gujaf-327	68	59	earnings	earning	NOUN
gujaf-327	68	60	management	management	NOUN
gujaf-327	68	61	,	,	PUNCT
gujaf-327	68	62	,	,	PUNCT
gujaf-327	68	63	auditing	auditing	NOUN
gujaf-327	68	64	and	and	CCONJ
gujaf-327	68	65	investigation	investigation	NOUN
gujaf-327	68	66	,	,	PUNCT
gujaf-327	68	67	auditing	auditing	NOUN
gujaf-327	68	68	and	and	CCONJ
gujaf-327	68	69	standards	standard	NOUN
gujaf-327	68	70	,	,	PUNCT
gujaf-327	68	71	public	public	ADJ
gujaf-327	68	72	sector	sector	NOUN
gujaf-327	68	73	accounting	accounting	NOUN
gujaf-327	68	74	and	and	CCONJ
gujaf-327	68	75	auditing	auditing	NOUN
gujaf-327	68	76	,	,	PUNCT
gujaf-327	68	77	taxation	taxation	NOUN
gujaf-327	68	78	and	and	CCONJ
gujaf-327	68	79	revenue	revenue	NOUN
gujaf-327	68	80	administration	administration	NOUN
gujaf-327	68	81	,	,	PUNCT
gujaf-327	68	82	corporate	corporate	ADJ
gujaf-327	68	83	governance	governance	NOUN
gujaf-327	68	84	issues	issue	NOUN
gujaf-327	68	85	,	,	PUNCT
gujaf-327	68	86	corporate	corporate	ADJ
gujaf-327	68	87	social	social	ADJ
gujaf-327	68	88	responsibility	responsibility	NOUN
gujaf-327	68	89	,	,	PUNCT
gujaf-327	68	90	sustainability	sustainability	NOUN
gujaf-327	68	91	and	and	CCONJ
gujaf-327	68	92	environmental	environmental	ADJ
gujaf-327	68	93	reporting	reporting	NOUN
gujaf-327	68	94	issue	issue	NOUN
gujaf-327	68	95	,	,	PUNCT
gujaf-327	68	96	information	information	NOUN
gujaf-327	68	97	and	and	CCONJ
gujaf-327	68	98	communication	communication	NOUN
gujaf-327	68	99	technology	technology	NOUN
gujaf-327	68	100	issues	issue	NOUN
gujaf-327	68	101	,	,	PUNCT
gujaf-327	68	102	bankruptcy	bankruptcy	NOUN
gujaf-327	68	103	prediction	prediction	NOUN
gujaf-327	68	104	,	,	PUNCT
gujaf-327	68	105	corporate	corporate	ADJ
gujaf-327	68	106	finance	finance	NOUN
gujaf-327	68	107	,	,	PUNCT
gujaf-327	68	108	personal	personal	ADJ
gujaf-327	68	109	finance	finance	NOUN
gujaf-327	68	110	,	,	PUNCT
gujaf-327	68	111	merger	merger	NOUN
gujaf-327	68	112	and	and	CCONJ
gujaf-327	68	113	acquisitions	acquisition	NOUN
gujaf-327	68	114	,	,	PUNCT
gujaf-327	68	115	capital	capital	NOUN
gujaf-327	68	116	structure	structure	NOUN
gujaf-327	68	117	,	,	PUNCT
gujaf-327	68	118	working	work	VERB
gujaf-327	68	119	capital	capital	NOUN
gujaf-327	68	120	management	management	NOUN
gujaf-327	68	121	,	,	PUNCT
gujaf-327	68	122	enterprises	enterprise	NOUN
gujaf-327	68	123	risk	risk	NOUN
gujaf-327	68	124	management	management	NOUN
gujaf-327	68	125	,	,	PUNCT
gujaf-327	68	126	entrepreneurship	entrepreneurship	NOUN
gujaf-327	68	127	,	,	PUNCT
gujaf-327	68	128	international	international	ADJ
gujaf-327	68	129	business	business	NOUN
gujaf-327	68	130	accounting	accounting	NOUN
gujaf-327	68	131	and	and	CCONJ
gujaf-327	68	132	finance	finance	NOUN
gujaf-327	68	133	,	,	PUNCT
gujaf-327	68	134	banking	banking	NOUN
gujaf-327	68	135	crises	crisis	NOUN
gujaf-327	68	136	,	,	PUNCT
gujaf-327	68	137	bank	bank	NOUN
gujaf-327	68	138	’s	’s	PART
gujaf-327	68	139	profitability	profitability	NOUN
gujaf-327	68	140	,	,	PUNCT
gujaf-327	68	141	risk	risk	NOUN
gujaf-327	68	142	and	and	CCONJ
gujaf-327	68	143	insurance	insurance	NOUN
gujaf-327	68	144	issue	issue	NOUN
gujaf-327	68	145	,	,	PUNCT
gujaf-327	68	146	islamic	islamic	ADJ
gujaf-327	68	147	finance	finance	NOUN
gujaf-327	68	148	,	,	PUNCT
gujaf-327	68	149	conventional	conventional	ADJ
gujaf-327	68	150	and	and	CCONJ
gujaf-327	68	151	islamic	islamic	ADJ
gujaf-327	68	152	banks	bank	NOUN
gujaf-327	68	153	and	and	CCONJ
gujaf-327	68	154	so	so	ADV
gujaf-327	68	155	forth	forth	ADV
gujaf-327	68	156	.	.	PUNCT
gujaf-327	69	1	guidelines	guideline	NOUN
gujaf-327	69	2	for	for	ADP
gujaf-327	69	3	submission	submission	NOUN
gujaf-327	69	4	and	and	CCONJ
gujaf-327	69	5	manuscript	manuscript	NOUN
gujaf-327	69	6	format	format	VERB
gujaf-327	69	7	the	the	DET
gujaf-327	69	8	submission	submission	NOUN
gujaf-327	69	9	language	language	NOUN
gujaf-327	69	10	is	be	AUX
gujaf-327	69	11	english	english	PROPN
gujaf-327	69	12	and	and	CCONJ
gujaf-327	69	13	must	must	AUX
gujaf-327	69	14	be	be	AUX
gujaf-327	69	15	a	a	DET
gujaf-327	69	16	well	well	ADV
gujaf-327	69	17	-	-	PUNCT
gujaf-327	69	18	researched	research	VERB
gujaf-327	69	19	original	original	ADJ
gujaf-327	69	20	manuscript	manuscript	NOUN
gujaf-327	69	21	that	that	PRON
gujaf-327	69	22	has	have	AUX
gujaf-327	69	23	not	not	PART
gujaf-327	69	24	previously	previously	ADV
gujaf-327	69	25	been	be	AUX
gujaf-327	69	26	submitted	submit	VERB
gujaf-327	69	27	elsewhere	elsewhere	ADV
gujaf-327	69	28	for	for	ADP
gujaf-327	69	29	publication	publication	NOUN
gujaf-327	69	30	.	.	PUNCT
gujaf-327	70	1	the	the	DET
gujaf-327	70	2	paper	paper	NOUN
gujaf-327	70	3	should	should	AUX
gujaf-327	70	4	not	not	PART
gujaf-327	70	5	exceed	exceed	VERB
gujaf-327	70	6	more	more	ADJ
gujaf-327	70	7	than	than	ADP
gujaf-327	70	8	15	15	NUM
gujaf-327	70	9	pages	page	NOUN
gujaf-327	70	10	on	on	ADP
gujaf-327	70	11	a4	a4	NOUN
gujaf-327	70	12	type	type	NOUN
gujaf-327	70	13	paper	paper	NOUN
gujaf-327	70	14	in	in	ADP
gujaf-327	70	15	ms	ms	ADJ
gujaf-327	70	16	-	-	PUNCT
gujaf-327	70	17	word	word	NOUN
gujaf-327	70	18	format	format	NOUN
gujaf-327	70	19	,	,	PUNCT
gujaf-327	70	20	1.5	1.5	NUM
gujaf-327	70	21	-	-	PUNCT
gujaf-327	70	22	line	line	NOUN
gujaf-327	70	23	spacing	spacing	NOUN
gujaf-327	70	24	,	,	PUNCT
gujaf-327	70	25	12	12	NUM
gujaf-327	70	26	font	font	NOUN
gujaf-327	70	27	size	size	NOUN
gujaf-327	70	28	in	in	ADP
gujaf-327	70	29	times	time	NOUN
gujaf-327	70	30	new	new	ADJ
gujaf-327	70	31	roman	roman	NOUN
gujaf-327	70	32	.	.	PUNCT
gujaf-327	71	1	manuscript	manuscript	NOUN
gujaf-327	71	2	should	should	AUX
gujaf-327	71	3	be	be	AUX
gujaf-327	71	4	tested	test	VERB
gujaf-327	71	5	for	for	ADP
gujaf-327	71	6	plagiarism	plagiarism	NOUN
gujaf-327	71	7	before	before	ADP
gujaf-327	71	8	submission	submission	NOUN
gujaf-327	71	9	,	,	PUNCT
gujaf-327	71	10	as	as	SCONJ
gujaf-327	71	11	the	the	DET
gujaf-327	71	12	maximum	maximum	ADJ
gujaf-327	71	13	similarity	similarity	NOUN
gujaf-327	71	14	index	index	NOUN
gujaf-327	71	15	acceptable	acceptable	ADJ
gujaf-327	71	16	by	by	ADP
gujaf-327	71	17	gujaf	gujaf	NOUN
gujaf-327	71	18	is	be	AUX
gujaf-327	71	19	25	25	NUM
gujaf-327	71	20	percent	percent	NOUN
gujaf-327	71	21	.	.	PUNCT
gujaf-327	72	1	furthermore	furthermore	ADV
gujaf-327	72	2	,	,	PUNCT
gujaf-327	72	3	the	the	DET
gujaf-327	72	4	length	length	NOUN
gujaf-327	72	5	of	of	ADP
gujaf-327	72	6	a	a	DET
gujaf-327	72	7	complete	complete	ADJ
gujaf-327	72	8	article	article	NOUN
gujaf-327	72	9	should	should	AUX
gujaf-327	72	10	not	not	PART
gujaf-327	72	11	exceed	exceed	VERB
gujaf-327	72	12	5000	5000	NUM
gujaf-327	72	13	words	word	NOUN
gujaf-327	72	14	including	include	VERB
gujaf-327	72	15	an	an	DET
gujaf-327	72	16	abstract	abstract	NOUN
gujaf-327	72	17	of	of	ADP
gujaf-327	72	18	not	not	PART
gujaf-327	72	19	more	more	ADJ
gujaf-327	72	20	than	than	ADP
gujaf-327	72	21	250	250	NUM
gujaf-327	72	22	words	word	NOUN
gujaf-327	72	23	with	with	ADP
gujaf-327	72	24	a	a	DET
gujaf-327	72	25	minimum	minimum	NOUN
gujaf-327	72	26	of	of	ADP
gujaf-327	72	27	four	four	NUM
gujaf-327	72	28	key	key	ADJ
gujaf-327	72	29	words	word	NOUN
gujaf-327	72	30	immediately	immediately	ADV
gujaf-327	72	31	after	after	ADP
gujaf-327	72	32	the	the	DET
gujaf-327	72	33	abstract	abstract	NOUN
gujaf-327	72	34	.	.	PUNCT
gujaf-327	73	1	all	all	DET
gujaf-327	73	2	references	reference	NOUN
gujaf-327	73	3	including	include	VERB
gujaf-327	73	4	in	in	ADP
gujaf-327	73	5	text	text	NOUN
gujaf-327	73	6	citation	citation	NOUN
gujaf-327	73	7	and	and	CCONJ
gujaf-327	73	8	reference	reference	NOUN
gujaf-327	73	9	list	list	NOUN
gujaf-327	73	10	,	,	PUNCT
gujaf-327	73	11	tables	table	NOUN
gujaf-327	73	12	and	and	CCONJ
gujaf-327	73	13	figures	figure	NOUN
gujaf-327	73	14	should	should	AUX
gujaf-327	73	15	be	be	AUX
gujaf-327	73	16	in	in	ADP
gujaf-327	73	17	line	line	NOUN
gujaf-327	73	18	with	with	ADP
gujaf-327	73	19	apa	apa	PROPN
gujaf-327	73	20	7th	7th	PROPN
gujaf-327	73	21	edition	edition	NOUN
gujaf-327	73	22	publication	publication	NOUN
gujaf-327	73	23	manual	manual	NOUN
gujaf-327	73	24	.	.	PUNCT
gujaf-327	74	1	finally	finally	ADV
gujaf-327	74	2	,	,	PUNCT
gujaf-327	74	3	manuscript	manuscript	NOUN
gujaf-327	74	4	should	should	AUX
gujaf-327	74	5	be	be	AUX
gujaf-327	74	6	send	send	VERB
gujaf-327	74	7	to	to	ADP
gujaf-327	74	8	our	our	PRON
gujaf-327	74	9	email	email	NOUN
gujaf-327	74	10	address	address	NOUN
gujaf-327	74	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-327	74	12	and	and	CCONJ
gujaf-327	74	13	a	a	DET
gujaf-327	74	14	copy	copy	NOUN
gujaf-327	74	15	to	to	ADP
gujaf-327	74	16	our	our	PRON
gujaf-327	74	17	website	website	NOUN
gujaf-327	74	18	on	on	ADP
gujaf-327	74	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-327	74	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-327	74	21	gusau	gusau	ADJ
gujaf-327	74	22	journal	journal	NOUN
gujaf-327	74	23	of	of	ADP
gujaf-327	74	24	accounting	accounting	NOUN
gujaf-327	74	25	and	and	CCONJ
gujaf-327	74	26	finance	finance	NOUN
gujaf-327	74	27	,	,	PUNCT
gujaf-327	74	28	vol	vol	NOUN
gujaf-327	74	29	.	.	PROPN
gujaf-327	74	30	5	5	NUM
gujaf-327	74	31	,	,	PUNCT
gujaf-327	74	32	issue	issue	NOUN
gujaf-327	74	33	2	2	NUM
gujaf-327	74	34	,	,	PUNCT
gujaf-327	74	35	october	october	PROPN
gujaf-327	74	36	,	,	PUNCT
gujaf-327	74	37	2024	2024	NUM
gujaf-327	74	38	vii	vii	PROPN
gujaf-327	74	39	publication	publication	NOUN
gujaf-327	74	40	procedure	procedure	NOUN
gujaf-327	74	41	after	after	ADP
gujaf-327	74	42	receiving	receive	VERB
gujaf-327	74	43	a	a	DET
gujaf-327	74	44	manuscript	manuscript	NOUN
gujaf-327	74	45	that	that	PRON
gujaf-327	74	46	is	be	AUX
gujaf-327	74	47	within	within	ADP
gujaf-327	74	48	the	the	DET
gujaf-327	74	49	similarity	similarity	NOUN
gujaf-327	74	50	index	index	NOUN
gujaf-327	74	51	threshold	threshold	NOUN
gujaf-327	74	52	,	,	PUNCT
gujaf-327	74	53	a	a	DET
gujaf-327	74	54	confirmation	confirmation	NOUN
gujaf-327	74	55	email	email	NOUN
gujaf-327	74	56	will	will	AUX
gujaf-327	74	57	be	be	AUX
gujaf-327	74	58	send	send	VERB
gujaf-327	74	59	together	together	ADV
gujaf-327	74	60	with	with	ADP
gujaf-327	74	61	a	a	DET
gujaf-327	74	62	request	request	NOUN
gujaf-327	74	63	to	to	PART
gujaf-327	74	64	pay	pay	VERB
gujaf-327	74	65	a	a	DET
gujaf-327	74	66	review	review	NOUN
gujaf-327	74	67	proceeding	proceeding	NOUN
gujaf-327	74	68	fee	fee	NOUN
gujaf-327	74	69	.	.	PUNCT
gujaf-327	75	1	at	at	ADP
gujaf-327	75	2	this	this	DET
gujaf-327	75	3	point	point	NOUN
gujaf-327	75	4	,	,	PUNCT
gujaf-327	75	5	the	the	DET
gujaf-327	75	6	editorial	editorial	ADJ
gujaf-327	75	7	board	board	NOUN
gujaf-327	75	8	will	will	AUX
gujaf-327	75	9	take	take	VERB
gujaf-327	75	10	a	a	DET
gujaf-327	75	11	decision	decision	NOUN
gujaf-327	75	12	on	on	ADP
gujaf-327	75	13	accepting	accept	VERB
gujaf-327	75	14	,	,	PUNCT
gujaf-327	75	15	rejecting	reject	VERB
gujaf-327	75	16	or	or	CCONJ
gujaf-327	75	17	making	make	VERB
gujaf-327	75	18	a	a	DET
gujaf-327	75	19	resubmission	resubmission	NOUN
gujaf-327	75	20	of	of	ADP
gujaf-327	75	21	the	the	DET
gujaf-327	75	22	manuscript	manuscript	NOUN
gujaf-327	75	23	based	base	VERB
gujaf-327	75	24	on	on	ADP
gujaf-327	75	25	the	the	DET
gujaf-327	75	26	outcome	outcome	NOUN
gujaf-327	75	27	of	of	ADP
gujaf-327	75	28	the	the	DET
gujaf-327	75	29	double	double	ADJ
gujaf-327	75	30	-	-	PUNCT
gujaf-327	75	31	blind	blind	ADJ
gujaf-327	75	32	peer	peer	NOUN
gujaf-327	75	33	review	review	NOUN
gujaf-327	75	34	.	.	PUNCT
gujaf-327	76	1	those	those	DET
gujaf-327	76	2	authors	author	NOUN
gujaf-327	76	3	whose	whose	DET
gujaf-327	76	4	manuscript	manuscript	NOUN
gujaf-327	76	5	were	be	AUX
gujaf-327	76	6	accepted	accept	VERB
gujaf-327	76	7	for	for	ADP
gujaf-327	76	8	publication	publication	NOUN
gujaf-327	76	9	will	will	AUX
gujaf-327	76	10	be	be	AUX
gujaf-327	76	11	asked	ask	VERB
gujaf-327	76	12	to	to	PART
gujaf-327	76	13	pay	pay	VERB
gujaf-327	76	14	a	a	DET
gujaf-327	76	15	publication	publication	NOUN
gujaf-327	76	16	fee	fee	NOUN
gujaf-327	76	17	,	,	PUNCT
gujaf-327	76	18	after	after	ADP
gujaf-327	76	19	effecting	effect	VERB
gujaf-327	76	20	all	all	DET
gujaf-327	76	21	suggested	suggest	VERB
gujaf-327	76	22	corrections	correction	NOUN
gujaf-327	76	23	and	and	CCONJ
gujaf-327	76	24	changes	change	NOUN
gujaf-327	76	25	made	make	VERB
gujaf-327	76	26	on	on	ADP
gujaf-327	76	27	the	the	DET
gujaf-327	76	28	manuscript	manuscript	NOUN
gujaf-327	76	29	.	.	PUNCT
gujaf-327	77	1	all	all	DET
gujaf-327	77	2	corrected	correct	VERB
gujaf-327	77	3	papers	paper	NOUN
gujaf-327	77	4	returned	return	VERB
gujaf-327	77	5	within	within	ADP
gujaf-327	77	6	the	the	DET
gujaf-327	77	7	specified	specify	VERB
gujaf-327	77	8	time	time	NOUN
gujaf-327	77	9	frame	frame	NOUN
gujaf-327	77	10	will	will	AUX
gujaf-327	77	11	be	be	AUX
gujaf-327	77	12	published	publish	VERB
gujaf-327	77	13	in	in	ADP
gujaf-327	77	14	that	that	DET
gujaf-327	77	15	issue	issue	NOUN
gujaf-327	77	16	.	.	PUNCT
gujaf-327	78	1	payment	payment	NOUN
gujaf-327	78	2	details	detail	NOUN
gujaf-327	78	3	bank	bank	NOUN
gujaf-327	78	4	:	:	PUNCT
gujaf-327	78	5	fcmb	fcmb	PROPN
gujaf-327	78	6	account	account	PROPN
gujaf-327	78	7	number	number	NOUN
gujaf-327	78	8	:	:	PUNCT
gujaf-327	78	9	7278465011	7278465011	NUM
gujaf-327	78	10	account	account	NOUN
gujaf-327	78	11	name	name	NOUN
gujaf-327	78	12	:	:	PUNCT
gujaf-327	78	13	gusau	gusau	PROPN
gujaf-327	78	14	journal	journal	NOUN
gujaf-327	78	15	of	of	ADP
gujaf-327	78	16	accounting	accounting	NOUN
gujaf-327	78	17	and	and	CCONJ
gujaf-327	78	18	finance	finance	NOUN
gujaf-327	78	19	for	for	ADP
gujaf-327	78	20	inquiry	inquiry	NOUN
gujaf-327	78	21	,	,	PUNCT
gujaf-327	78	22	contact	contact	PROPN
gujaf-327	78	23	dr	dr	PROPN
gujaf-327	78	24	.	.	PROPN
gujaf-327	78	25	a.u	a.u	PROPN
gujaf-327	78	26	.	.	PROPN
gujaf-327	78	27	farouk	farouk	PROPN
gujaf-327	78	28	department	department	PROPN
gujaf-327	78	29	of	of	ADP
gujaf-327	78	30	accounting	accounting	NOUN
gujaf-327	78	31	and	and	CCONJ
gujaf-327	78	32	finance	finance	NOUN
gujaf-327	78	33	,	,	PUNCT
gujaf-327	78	34	federal	federal	ADJ
gujaf-327	78	35	university	university	NOUN
gujaf-327	78	36	gusau	gusau	PROPN
gujaf-327	78	37	,	,	PUNCT
gujaf-327	78	38	zamfara	zamfara	PROPN
gujaf-327	78	39	state	state	PROPN
gujaf-327	78	40	.	.	PUNCT
gujaf-327	79	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-327	80	1	+2348069393824	+2348069393824	PRON
gujaf-327	80	2	for	for	ADP
gujaf-327	80	3	more	more	ADJ
gujaf-327	80	4	information	information	NOUN
gujaf-327	80	5	,	,	PUNCT
gujaf-327	80	6	contact	contact	VERB
gujaf-327	80	7	the	the	DET
gujaf-327	80	8	editor	editor	NOUN
gujaf-327	80	9	-	-	PUNCT
gujaf-327	80	10	in	in	ADP
gujaf-327	80	11	-	-	PUNCT
gujaf-327	80	12	chief	chief	NOUN
gujaf-327	80	13	on	on	ADP
gujaf-327	80	14	+2348067766435	+2348067766435	NUM
gujaf-327	80	15	the	the	DET
gujaf-327	80	16	associate	associate	ADJ
gujaf-327	80	17	editor	editor	NOUN
gujaf-327	80	18	on	on	ADP
gujaf-327	80	19	+2348036057525	+2348036057525	NUM
gujaf-327	80	20	or	or	CCONJ
gujaf-327	80	21	visit	visit	VERB
gujaf-327	80	22	our	our	PRON
gujaf-327	80	23	website	website	NOUN
gujaf-327	80	24	on	on	ADP
gujaf-327	80	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-327	80	26	or	or	CCONJ
gujaf-327	80	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-327	80	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-327	80	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-327	80	30	gusau	gusau	ADJ
gujaf-327	80	31	journal	journal	NOUN
gujaf-327	80	32	of	of	ADP
gujaf-327	80	33	accounting	accounting	NOUN
gujaf-327	80	34	and	and	CCONJ
gujaf-327	80	35	finance	finance	NOUN
gujaf-327	80	36	,	,	PUNCT
gujaf-327	80	37	vol	vol	NOUN
gujaf-327	80	38	.	.	PROPN
gujaf-327	80	39	5	5	NUM
gujaf-327	80	40	,	,	PUNCT
gujaf-327	80	41	issue	issue	NOUN
gujaf-327	80	42	2	2	NUM
gujaf-327	80	43	,	,	PUNCT
gujaf-327	80	44	october	october	PROPN
gujaf-327	80	45	,	,	PUNCT
gujaf-327	80	46	2024	2024	NUM
gujaf-327	80	47	viii	viii	NOUN
gujaf-327	80	48	table	table	NOUN
gujaf-327	80	49	of	of	ADP
gujaf-327	80	50	contents	content	NOUN
gujaf-327	80	51	the	the	DET
gujaf-327	80	52	impact	impact	NOUN
gujaf-327	80	53	of	of	ADP
gujaf-327	80	54	gender	gender	NOUN
gujaf-327	80	55	diversity	diversity	NOUN
gujaf-327	80	56	on	on	ADP
gujaf-327	80	57	earnings	earning	NOUN
gujaf-327	80	58	quality	quality	NOUN
gujaf-327	80	59	of	of	ADP
gujaf-327	80	60	listed	list	VERB
gujaf-327	80	61	financial	financial	ADJ
gujaf-327	80	62	services	service	NOUN
gujaf-327	80	63	firms	firm	NOUN
gujaf-327	80	64	in	in	ADP
gujaf-327	80	65	nigeria	nigeria	PROPN
gujaf-327	80	66	:	:	PUNCT
gujaf-327	80	67	analysis	analysis	NOUN
gujaf-327	80	68	of	of	ADP
gujaf-327	80	69	two	two	NUM
gujaf-327	80	70	-	-	PUNCT
gujaf-327	80	71	stage	stage	NOUN
gujaf-327	80	72	least	least	ADJ
gujaf-327	80	73	squares	square	NOUN
gujaf-327	80	74	joseph	joseph	PROPN
gujaf-327	80	75	olorunfemi	olorunfemi	PROPN
gujaf-327	80	76	akande	akande	PROPN
gujaf-327	80	77	,	,	PUNCT
gujaf-327	80	78	phd	phd	NOUN
gujaf-327	80	79	…	…	PUNCT
gujaf-327	80	80	…	…	PUNCT
gujaf-327	80	81	…	…	PUNCT
gujaf-327	80	82	…	…	PUNCT
gujaf-327	80	83	…	…	PUNCT
gujaf-327	80	84	…	…	PUNCT
gujaf-327	80	85	…	…	PUNCT
gujaf-327	80	86	…	…	PUNCT
gujaf-327	80	87	…	…	PUNCT
gujaf-327	80	88	…	…	PUNCT
gujaf-327	80	89	…	…	PUNCT
gujaf-327	80	90	…	…	PUNCT
gujaf-327	80	91	…	…	PUNCT
gujaf-327	80	92	…	…	PUNCT
gujaf-327	80	93	…	…	PUNCT
gujaf-327	80	94	…	…	PUNCT
gujaf-327	80	95	…	…	PUNCT
gujaf-327	80	96	…	…	PUNCT
gujaf-327	80	97	…	…	PUNCT
gujaf-327	80	98	…	…	PUNCT
gujaf-327	80	99	…	…	PUNCT
gujaf-327	80	100	..	..	SYM
gujaf-327	80	101	1	1	NUM
gujaf-327	80	102	-	-	SYM
gujaf-327	80	103	18	18	NUM
gujaf-327	80	104	the	the	DET
gujaf-327	80	105	impact	impact	NOUN
gujaf-327	80	106	of	of	ADP
gujaf-327	80	107	audit	audit	NOUN
gujaf-327	80	108	quality	quality	NOUN
gujaf-327	80	109	on	on	ADP
gujaf-327	80	110	firm	firm	NOUN
gujaf-327	80	111	’s	’s	PART
gujaf-327	80	112	performance	performance	NOUN
gujaf-327	80	113	of	of	ADP
gujaf-327	80	114	listed	list	VERB
gujaf-327	80	115	consumer	consumer	NOUN
gujaf-327	80	116	goods	good	NOUN
gujaf-327	80	117	firms	firm	NOUN
gujaf-327	80	118	in	in	ADP
gujaf-327	80	119	nigeria	nigeria	PROPN
gujaf-327	80	120	fatima	fatima	PROPN
gujaf-327	80	121	shehu	shehu	PROPN
gujaf-327	80	122	giwa	giwa	PROPN
gujaf-327	80	123	,	,	PUNCT
gujaf-327	80	124	prof	prof	PROPN
gujaf-327	80	125	.	.	PUNCT
gujaf-327	81	1	benjamin	benjamin	PROPN
gujaf-327	81	2	kumai	kumai	PROPN
gujaf-327	81	3	gugong	gugong	PROPN
gujaf-327	81	4	,	,	PUNCT
gujaf-327	81	5	gloria	gloria	PROPN
gujaf-327	81	6	pam	pam	PROPN
gujaf-327	81	7	dachomo	dachomo	PROPN
gujaf-327	81	8	…	…	X
gujaf-327	81	9	…	…	PUNCT
gujaf-327	81	10	…	…	PUNCT
gujaf-327	81	11	…	…	PUNCT
gujaf-327	81	12	...	...	PUNCT
gujaf-327	81	13	19	19	NUM
gujaf-327	81	14	-	-	SYM
gujaf-327	81	15	33	33	NUM
gujaf-327	81	16	women	woman	NOUN
gujaf-327	81	17	in	in	ADP
gujaf-327	81	18	top	top	ADJ
gujaf-327	81	19	echelon	echelon	NOUN
gujaf-327	81	20	positions	position	NOUN
gujaf-327	81	21	and	and	CCONJ
gujaf-327	81	22	their	their	PRON
gujaf-327	81	23	effects	effect	NOUN
gujaf-327	81	24	on	on	ADP
gujaf-327	81	25	carbon	carbon	NOUN
gujaf-327	81	26	emission	emission	NOUN
gujaf-327	81	27	disclosure	disclosure	NOUN
gujaf-327	81	28	:	:	PUNCT
gujaf-327	81	29	evidence	evidence	NOUN
gujaf-327	81	30	from	from	ADP
gujaf-327	81	31	an	an	DET
gujaf-327	81	32	emerging	emerge	VERB
gujaf-327	81	33	nation	nation	NOUN
gujaf-327	81	34	.	.	PUNCT
gujaf-327	81	35	saheed	sahee	VERB
gujaf-327	81	36	olanrewaju	olanrewaju	ADJ
gujaf-327	81	37	issa	issa	ADJ
gujaf-327	81	38	,	,	PUNCT
gujaf-327	81	39	abdulkadri	abdulkadri	PROPN
gujaf-327	81	40	toyin	toyin	NOUN
gujaf-327	81	41	alabi	alabi	NOUN
gujaf-327	81	42	,	,	PUNCT
gujaf-327	81	43	abdulbaki	abdulbaki	VERB
gujaf-327	81	44	teniola	teniola	PROPN
gujaf-327	81	45	ubandawaki	ubandawaki	PROPN
gujaf-327	81	46	…	…	NUM
gujaf-327	81	47	....	....	SYM
gujaf-327	81	48	34	34	NUM
gujaf-327	81	49	-	-	SYM
gujaf-327	81	50	47	47	NUM
gujaf-327	81	51	ceo	ceo	NOUN
gujaf-327	81	52	characteristics	characteristic	NOUN
gujaf-327	81	53	and	and	CCONJ
gujaf-327	81	54	financial	financial	ADJ
gujaf-327	81	55	performance	performance	NOUN
gujaf-327	81	56	of	of	ADP
gujaf-327	81	57	listed	list	VERB
gujaf-327	81	58	dmbs	dmb	NOUN
gujaf-327	81	59	in	in	ADP
gujaf-327	81	60	nigeria	nigeria	PROPN
gujaf-327	81	61	florence	florence	PROPN
gujaf-327	81	62	bosede	bosede	PROPN
gujaf-327	81	63	ajagbonna	ajagbonna	NOUN
gujaf-327	81	64	,	,	PUNCT
gujaf-327	81	65	benjamin	benjamin	PROPN
gujaf-327	81	66	kumai	kumai	PROPN
gujaf-327	81	67	gugong	gugong	PROPN
gujaf-327	81	68	,	,	PUNCT
gujaf-327	81	69	augustine	augustine	PROPN
gujaf-327	81	70	ayuba	ayuba	PROPN
gujaf-327	81	71	,	,	PUNCT
gujaf-327	81	72	idris	idris	PROPN
gujaf-327	81	73	mohammed	mohammed	PROPN
gujaf-327	81	74	,	,	PUNCT
gujaf-327	81	75	isuwa	isuwa	PROPN
gujaf-327	81	76	dauda	dauda	NOUN
gujaf-327	81	77	…	…	SYM
gujaf-327	81	78	…	…	PUNCT
gujaf-327	81	79	…	…	PUNCT
gujaf-327	81	80	…	…	PUNCT
gujaf-327	81	81	…	…	PUNCT
gujaf-327	81	82	…	…	PUNCT
gujaf-327	81	83	…	…	PUNCT
gujaf-327	81	84	…	…	PUNCT
gujaf-327	81	85	…	…	PUNCT
gujaf-327	81	86	…	…	PUNCT
gujaf-327	81	87	…	…	PUNCT
gujaf-327	81	88	…	…	PUNCT
gujaf-327	81	89	…	…	PUNCT
gujaf-327	81	90	…	…	PUNCT
gujaf-327	81	91	…	…	PUNCT
gujaf-327	81	92	…	…	PUNCT
gujaf-327	81	93	…	…	PUNCT
gujaf-327	81	94	…	…	PUNCT
gujaf-327	81	95	…	…	PUNCT
gujaf-327	81	96	…	…	PUNCT
gujaf-327	81	97	…	…	PUNCT
gujaf-327	81	98	…	…	PUNCT
gujaf-327	81	99	…	…	PUNCT
gujaf-327	81	100	…	…	PUNCT
gujaf-327	81	101	…	…	PUNCT
gujaf-327	81	102	…	…	PUNCT
gujaf-327	81	103	…	…	PUNCT
gujaf-327	81	104	…	…	PUNCT
gujaf-327	81	105	…	…	PUNCT
gujaf-327	81	106	…	…	SYM
gujaf-327	81	107	.48	.48	NUM
gujaf-327	81	108	-	-	SYM
gujaf-327	81	109	69	69	NUM
gujaf-327	81	110	post	post	NOUN
gujaf-327	81	111	covid-19	covid-19	PROPN
gujaf-327	81	112	pandemic	pandemic	ADJ
gujaf-327	81	113	:	:	PUNCT
gujaf-327	81	114	comparative	comparative	ADJ
gujaf-327	81	115	study	study	NOUN
gujaf-327	81	116	in	in	ADP
gujaf-327	81	117	the	the	DET
gujaf-327	81	118	value	value	NOUN
gujaf-327	81	119	relevance	relevance	NOUN
gujaf-327	81	120	of	of	ADP
gujaf-327	81	121	accounting	accounting	NOUN
gujaf-327	81	122	information	information	NOUN
gujaf-327	81	123	between	between	ADP
gujaf-327	81	124	listed	list	VERB
gujaf-327	81	125	manufacturing	manufacturing	NOUN
gujaf-327	81	126	firms	firm	NOUN
gujaf-327	81	127	and	and	CCONJ
gujaf-327	81	128	listed	list	VERB
gujaf-327	81	129	service	service	NOUN
gujaf-327	81	130	firms	firm	NOUN
gujaf-327	81	131	in	in	ADP
gujaf-327	81	132	nigeria	nigeria	PROPN
gujaf-327	81	133	abbas	abbas	PROPN
gujaf-327	81	134	,	,	PUNCT
gujaf-327	81	135	abdulrahman	abdulrahman	NOUN
gujaf-327	81	136	ngadi	ngadi	PROPN
gujaf-327	81	137	,	,	PUNCT
gujaf-327	81	138	abubakar	abubakar	PROPN
gujaf-327	81	139	,	,	PUNCT
gujaf-327	81	140	aliyu	aliyu	PROPN
gujaf-327	81	141	,	,	PUNCT
gujaf-327	81	142	abdu	abdu	PROPN
gujaf-327	81	143	,	,	PUNCT
gujaf-327	81	144	abubakar	abubakar	PROPN
gujaf-327	81	145	…	…	SYM
gujaf-327	81	146	…	…	PUNCT
gujaf-327	81	147	…	…	PUNCT
gujaf-327	81	148	…	…	PUNCT
gujaf-327	81	149	…	…	PUNCT
gujaf-327	81	150	…	…	PUNCT
gujaf-327	81	151	…	…	PUNCT
gujaf-327	81	152	…	…	PUNCT
gujaf-327	81	153	…	…	PUNCT
gujaf-327	81	154	…	…	PUNCT
gujaf-327	81	155	…	…	PUNCT
gujaf-327	81	156	…	…	SYM
gujaf-327	81	157	.70	.70	NUM
gujaf-327	81	158	-	-	SYM
gujaf-327	81	159	87	87	NUM
gujaf-327	81	160	environmental	environmental	ADJ
gujaf-327	81	161	and	and	CCONJ
gujaf-327	81	162	social	social	ADJ
gujaf-327	81	163	information	information	NOUN
gujaf-327	81	164	disclosure	disclosure	NOUN
gujaf-327	81	165	quality	quality	NOUN
gujaf-327	81	166	and	and	CCONJ
gujaf-327	81	167	financial	financial	ADJ
gujaf-327	81	168	performance	performance	NOUN
gujaf-327	81	169	of	of	ADP
gujaf-327	81	170	listed	list	VERB
gujaf-327	81	171	manufacturing	manufacturing	NOUN
gujaf-327	81	172	companies	company	NOUN
gujaf-327	81	173	in	in	ADP
gujaf-327	81	174	nigeria	nigeria	PROPN
gujaf-327	81	175	.	.	PUNCT
gujaf-327	81	176	:	:	PUNCT
gujaf-327	82	1	saka	saka	PROPN
gujaf-327	82	2	tunde	tunde	PROPN
gujaf-327	82	3	abdulsalam	abdulsalam	PROPN
gujaf-327	82	4	,	,	PUNCT
gujaf-327	82	5	ph.d	ph.d	PROPN
gujaf-327	82	6	…	…	SYM
gujaf-327	82	7	…	…	PUNCT
gujaf-327	82	8	…	…	PUNCT
gujaf-327	82	9	…	…	PUNCT
gujaf-327	82	10	…	…	PUNCT
gujaf-327	82	11	…	…	PUNCT
gujaf-327	82	12	...	...	PUNCT
gujaf-327	82	13	88	88	NUM
gujaf-327	82	14	-	-	SYM
gujaf-327	82	15	108	108	NUM
gujaf-327	82	16	the	the	DET
gujaf-327	82	17	impact	impact	NOUN
gujaf-327	82	18	of	of	ADP
gujaf-327	82	19	corporate	corporate	ADJ
gujaf-327	82	20	social	social	ADJ
gujaf-327	82	21	responsibility	responsibility	NOUN
gujaf-327	82	22	on	on	ADP
gujaf-327	82	23	bank	bank	NOUN
gujaf-327	82	24	performance	performance	NOUN
gujaf-327	82	25	in	in	ADP
gujaf-327	82	26	nigeria	nigeria	PROPN
gujaf-327	82	27	ibrahim	ibrahim	PROPN
gujaf-327	82	28	yinka	yinka	PROPN
gujaf-327	82	29	agbeyinka	agbeyinka	PROPN
gujaf-327	82	30	…	…	X
gujaf-327	82	31	…	…	PUNCT
gujaf-327	82	32	…	…	PUNCT
gujaf-327	82	33	…	…	PUNCT
gujaf-327	82	34	…	…	PUNCT
gujaf-327	82	35	…	…	PUNCT
gujaf-327	82	36	…	…	PUNCT
gujaf-327	82	37	…	…	PUNCT
gujaf-327	82	38	…	…	PUNCT
gujaf-327	82	39	…	…	PUNCT
gujaf-327	82	40	…	…	PUNCT
gujaf-327	82	41	…	…	PUNCT
gujaf-327	82	42	…	…	PUNCT
gujaf-327	82	43	…	…	PUNCT
gujaf-327	82	44	…	…	PUNCT
gujaf-327	82	45	…	…	PUNCT
gujaf-327	82	46	…	…	PUNCT
gujaf-327	82	47	…	…	PUNCT
gujaf-327	82	48	…	…	PUNCT
gujaf-327	82	49	…	…	PUNCT
gujaf-327	82	50	…	…	PUNCT
gujaf-327	82	51	…	…	PUNCT
gujaf-327	82	52	…	…	PUNCT
gujaf-327	82	53	…	…	X
gujaf-327	82	54	.109	.109	NUM
gujaf-327	82	55	-	-	SYM
gujaf-327	82	56	123	123	NUM
gujaf-327	82	57	the	the	DET
gujaf-327	82	58	impact	impact	NOUN
gujaf-327	82	59	of	of	ADP
gujaf-327	82	60	firm	firm	ADJ
gujaf-327	82	61	characteristics	characteristic	NOUN
gujaf-327	82	62	on	on	ADP
gujaf-327	82	63	accruals	accrual	NOUN
gujaf-327	82	64	and	and	CCONJ
gujaf-327	82	65	real	real	ADJ
gujaf-327	82	66	earnings	earning	NOUN
gujaf-327	82	67	management	management	NOUN
gujaf-327	82	68	of	of	ADP
gujaf-327	82	69	listed	list	VERB
gujaf-327	82	70	manufacturing	manufacturing	NOUN
gujaf-327	82	71	firms	firm	NOUN
gujaf-327	82	72	in	in	ADP
gujaf-327	82	73	nigeria	nigeria	PROPN
gujaf-327	82	74	:	:	PUNCT
gujaf-327	83	1	muhammad	muhammad	PROPN
gujaf-327	83	2	,	,	PUNCT
gujaf-327	83	3	aisha	aisha	PROPN
gujaf-327	83	4	chado	chado	PROPN
gujaf-327	83	5	…	…	PUNCT
gujaf-327	83	6	…	…	PUNCT
gujaf-327	83	7	…	…	PUNCT
gujaf-327	83	8	…	…	PUNCT
gujaf-327	83	9	…	…	PUNCT
gujaf-327	83	10	…	…	PUNCT
gujaf-327	83	11	…	…	PUNCT
gujaf-327	83	12	…	…	PUNCT
gujaf-327	83	13	…	…	PUNCT
gujaf-327	83	14	…	…	X
gujaf-327	83	15	.124	.124	NUM
gujaf-327	83	16	-	-	SYM
gujaf-327	83	17	142	142	NUM
gujaf-327	83	18	the	the	DET
gujaf-327	83	19	impact	impact	NOUN
gujaf-327	83	20	of	of	ADP
gujaf-327	83	21	esg	esg	NOUN
gujaf-327	83	22	practices	practice	NOUN
gujaf-327	83	23	on	on	ADP
gujaf-327	83	24	the	the	DET
gujaf-327	83	25	risk	risk	NOUN
gujaf-327	83	26	portfolio	portfolio	NOUN
gujaf-327	83	27	of	of	ADP
gujaf-327	83	28	listed	list	VERB
gujaf-327	83	29	oil	oil	NOUN
gujaf-327	83	30	and	and	CCONJ
gujaf-327	83	31	gas	gas	NOUN
gujaf-327	83	32	firms	firm	NOUN
gujaf-327	83	33	in	in	ADP
gujaf-327	83	34	nigeria	nigeria	PROPN
gujaf-327	83	35	using	use	VERB
gujaf-327	83	36	a	a	DET
gujaf-327	83	37	multilayered	multilayered	ADJ
gujaf-327	83	38	criterion	criterion	NOUN
gujaf-327	83	39	:	:	PUNCT
gujaf-327	83	40	joseph	joseph	PROPN
gujaf-327	83	41	olorunfemi	olorunfemi	ADP
gujaf-327	83	42	akande	akande	PROPN
gujaf-327	83	43	…	…	SYM
gujaf-327	83	44	…	…	PUNCT
gujaf-327	83	45	…	…	PUNCT
gujaf-327	83	46	…	…	PUNCT
gujaf-327	83	47	…	…	PUNCT
gujaf-327	83	48	…	…	PUNCT
gujaf-327	83	49	…	…	PUNCT
gujaf-327	83	50	…	…	PUNCT
gujaf-327	83	51	…	…	PUNCT
gujaf-327	83	52	…	…	PUNCT
gujaf-327	83	53	…	…	PUNCT
gujaf-327	83	54	…	…	PUNCT
gujaf-327	83	55	...	...	PUNCT
gujaf-327	83	56	143	143	NUM
gujaf-327	83	57	-	-	SYM
gujaf-327	83	58	155	155	NUM
gujaf-327	83	59	effect	effect	NOUN
gujaf-327	83	60	of	of	ADP
gujaf-327	83	61	selected	select	VERB
gujaf-327	83	62	macroeconomic	macroeconomic	ADJ
gujaf-327	83	63	variables	variable	NOUN
gujaf-327	83	64	on	on	ADP
gujaf-327	83	65	stock	stock	NOUN
gujaf-327	83	66	market	market	NOUN
gujaf-327	83	67	volatility	volatility	NOUN
gujaf-327	83	68	in	in	ADP
gujaf-327	83	69	nigeria	nigeria	PROPN
gujaf-327	83	70	hauwa	hauwa	ADJ
gujaf-327	83	71	bayero	bayero	PROPN
gujaf-327	83	72	tijjani	tijjani	NOUN
gujaf-327	83	73	,	,	PUNCT
gujaf-327	83	74	prof	prof	PROPN
gujaf-327	83	75	sheikh	sheikh	PROPN
gujaf-327	83	76	ahmad	ahmad	PROPN
gujaf-327	83	77	abdullahi	abdullahi	PROPN
gujaf-327	83	78	,	,	PUNCT
gujaf-327	83	79	dr	dr	PROPN
gujaf-327	83	80	ibrahim	ibrahim	PROPN
gujaf-327	83	81	mohammed	mohammed	PROPN
gujaf-327	83	82	,	,	PUNCT
gujaf-327	83	83	dr	dr	PROPN
gujaf-327	83	84	isma’il	isma’il	PROPN
gujaf-327	83	85	tijjani	tijjani	PROPN
gujaf-327	83	86	idris	idris	PROPN
gujaf-327	83	87	…	…	PROPN
gujaf-327	83	88	…	…	PUNCT
gujaf-327	83	89	…	…	PUNCT
gujaf-327	83	90	…	…	PUNCT
gujaf-327	83	91	…	…	PUNCT
gujaf-327	83	92	…	…	PUNCT
gujaf-327	83	93	…	…	PUNCT
gujaf-327	83	94	…	…	PUNCT
gujaf-327	83	95	…	…	PUNCT
gujaf-327	83	96	…	…	PUNCT
gujaf-327	83	97	…	…	PUNCT
gujaf-327	83	98	…	…	PUNCT
gujaf-327	83	99	…	…	PUNCT
gujaf-327	83	100	…	…	PUNCT
gujaf-327	83	101	…	…	PUNCT
gujaf-327	83	102	…	…	PUNCT
gujaf-327	83	103	…	…	PUNCT
gujaf-327	83	104	…	…	PUNCT
gujaf-327	83	105	…	…	PUNCT
gujaf-327	83	106	…	…	PUNCT
gujaf-327	83	107	…	…	PUNCT
gujaf-327	83	108	…	…	PUNCT
gujaf-327	83	109	…	…	PUNCT
gujaf-327	83	110	…	…	PUNCT
gujaf-327	83	111	…	…	PUNCT
gujaf-327	83	112	…	…	PUNCT
gujaf-327	83	113	…	…	PUNCT
gujaf-327	83	114	…	…	SYM
gujaf-327	83	115	…	…	SYM
gujaf-327	83	116	156	156	NUM
gujaf-327	83	117	-	-	SYM
gujaf-327	83	118	171	171	NUM
gujaf-327	83	119	moderating	moderate	VERB
gujaf-327	83	120	effect	effect	NOUN
gujaf-327	83	121	of	of	ADP
gujaf-327	83	122	audit	audit	NOUN
gujaf-327	83	123	quality	quality	NOUN
gujaf-327	83	124	on	on	ADP
gujaf-327	83	125	value	value	NOUN
gujaf-327	83	126	relevance	relevance	NOUN
gujaf-327	83	127	of	of	ADP
gujaf-327	83	128	fair	fair	ADJ
gujaf-327	83	129	value	value	NOUN
gujaf-327	83	130	measurements	measurement	NOUN
gujaf-327	83	131	hierarchy	hierarchy	NOUN
gujaf-327	83	132	of	of	ADP
gujaf-327	83	133	listed	list	VERB
gujaf-327	83	134	financial	financial	ADJ
gujaf-327	83	135	services	service	NOUN
gujaf-327	83	136	companies	company	NOUN
gujaf-327	83	137	:	:	PUNCT
gujaf-327	83	138	tesleem	tesleem	VERB
gujaf-327	83	139	olayinka	olayinka	ADJ
gujaf-327	83	140	adeyemi	adeyemi	ADV
gujaf-327	83	141	…	…	PUNCT
gujaf-327	83	142	…	…	PUNCT
gujaf-327	83	143	…	…	PUNCT
gujaf-327	83	144	…	…	PUNCT
gujaf-327	83	145	…	…	PUNCT
gujaf-327	83	146	…	…	X
gujaf-327	83	147	.172	.172	NUM
gujaf-327	83	148	-	-	SYM
gujaf-327	83	149	202	202	NUM
gujaf-327	83	150	effect	effect	NOUN
gujaf-327	83	151	of	of	ADP
gujaf-327	83	152	audit	audit	NOUN
gujaf-327	83	153	quality	quality	NOUN
gujaf-327	83	154	attributes	attribute	NOUN
gujaf-327	83	155	and	and	CCONJ
gujaf-327	83	156	ifrs	ifrs	NOUN
gujaf-327	83	157	adoption	adoption	NOUN
gujaf-327	83	158	on	on	ADP
gujaf-327	83	159	financial	financial	ADJ
gujaf-327	83	160	reporting	reporting	NOUN
gujaf-327	83	161	quality	quality	NOUN
gujaf-327	83	162	of	of	ADP
gujaf-327	83	163	listed	list	VERB
gujaf-327	83	164	manufacturing	manufacturing	NOUN
gujaf-327	83	165	firms	firm	NOUN
gujaf-327	83	166	in	in	ADP
gujaf-327	83	167	nigeria	nigeria	PROPN
gujaf-327	83	168	:	:	PUNCT
gujaf-327	84	1	muhammad	muhammad	PROPN
gujaf-327	84	2	,	,	PUNCT
gujaf-327	84	3	aisha	aisha	PROPN
gujaf-327	84	4	chado	chado	PROPN
gujaf-327	84	5	…	…	PUNCT
gujaf-327	84	6	…	…	PUNCT
gujaf-327	84	7	…	…	PUNCT
gujaf-327	84	8	…	…	PUNCT
gujaf-327	84	9	…	…	PUNCT
gujaf-327	84	10	…	…	PUNCT
gujaf-327	84	11	…	…	PUNCT
gujaf-327	84	12	…	…	PUNCT
gujaf-327	84	13	…	…	PUNCT
gujaf-327	84	14	..	..	PUNCT
gujaf-327	84	15	203	203	NUM
gujaf-327	84	16	-	-	SYM
gujaf-327	84	17	221	221	NUM
gujaf-327	84	18	electronic	electronic	ADJ
gujaf-327	84	19	banking	banking	NOUN
gujaf-327	84	20	and	and	CCONJ
gujaf-327	84	21	performance	performance	NOUN
gujaf-327	84	22	of	of	ADP
gujaf-327	84	23	banking	banking	NOUN
gujaf-327	84	24	sector	sector	NOUN
gujaf-327	84	25	in	in	ADP
gujaf-327	84	26	nigeria	nigeria	PROPN
gujaf-327	84	27	kayode	kayode	PROPN
gujaf-327	84	28	david	david	PROPN
gujaf-327	84	29	kolawole	kolawole	PROPN
gujaf-327	84	30	…	…	PUNCT
gujaf-327	84	31	…	…	PUNCT
gujaf-327	84	32	…	…	PUNCT
gujaf-327	84	33	…	…	PUNCT
gujaf-327	84	34	…	…	PUNCT
gujaf-327	84	35	…	…	PUNCT
gujaf-327	84	36	…	…	PUNCT
gujaf-327	84	37	…	…	PUNCT
gujaf-327	84	38	…	…	PUNCT
gujaf-327	84	39	…	…	PUNCT
gujaf-327	84	40	…	…	PUNCT
gujaf-327	84	41	…	…	PUNCT
gujaf-327	84	42	…	…	PUNCT
gujaf-327	84	43	…	…	PUNCT
gujaf-327	84	44	…	…	PUNCT
gujaf-327	84	45	…	…	PUNCT
gujaf-327	84	46	…	…	PUNCT
gujaf-327	84	47	…	…	PUNCT
gujaf-327	84	48	…	…	PUNCT
gujaf-327	84	49	…	…	PUNCT
gujaf-327	84	50	…	…	PUNCT
gujaf-327	84	51	…	…	PUNCT
gujaf-327	84	52	…	…	PUNCT
gujaf-327	84	53	…	…	PUNCT
gujaf-327	84	54	222	222	NUM
gujaf-327	84	55	-	-	SYM
gujaf-327	84	56	234	234	NUM
gujaf-327	84	57	gusau	gusau	ADJ
gujaf-327	84	58	journal	journal	NOUN
gujaf-327	84	59	of	of	ADP
gujaf-327	84	60	accounting	accounting	NOUN
gujaf-327	84	61	and	and	CCONJ
gujaf-327	84	62	finance	finance	NOUN
gujaf-327	84	63	,	,	PUNCT
gujaf-327	84	64	vol	vol	NOUN
gujaf-327	84	65	.	.	PROPN
gujaf-327	84	66	5	5	NUM
gujaf-327	84	67	,	,	PUNCT
gujaf-327	84	68	issue	issue	NOUN
gujaf-327	84	69	2	2	NUM
gujaf-327	84	70	,	,	PUNCT
gujaf-327	84	71	october	october	PROPN
gujaf-327	84	72	,	,	PUNCT
gujaf-327	84	73	2024	2024	NUM
gujaf-327	84	74	ix	ix	VERB
gujaf-327	84	75	do	do	VERB
gujaf-327	84	76	audit	audit	NOUN
gujaf-327	84	77	committee	committee	NOUN
gujaf-327	84	78	and	and	CCONJ
gujaf-327	84	79	board	board	NOUN
gujaf-327	84	80	attributes	attribute	VERB
gujaf-327	84	81	influence	influence	NOUN
gujaf-327	84	82	environmental	environmental	ADJ
gujaf-327	84	83	disclosure	disclosure	NOUN
gujaf-327	84	84	:	:	PUNCT
gujaf-327	84	85	an	an	DET
gujaf-327	84	86	empirical	empirical	ADJ
gujaf-327	84	87	investigation	investigation	NOUN
gujaf-327	84	88	of	of	ADP
gujaf-327	84	89	listed	list	VERB
gujaf-327	84	90	firms	firm	NOUN
gujaf-327	84	91	in	in	ADP
gujaf-327	84	92	nigeria	nigeria	PROPN
gujaf-327	84	93	.	.	PUNCT
gujaf-327	85	1	haruna	haruna	PROPN
gujaf-327	85	2	muhammed	muhammed	PROPN
gujaf-327	85	3	musa	musa	PROPN
gujaf-327	85	4	…	…	SYM
gujaf-327	85	5	…	…	PUNCT
gujaf-327	85	6	…	…	PUNCT
gujaf-327	85	7	…	…	PUNCT
gujaf-327	85	8	…	…	PUNCT
gujaf-327	85	9	…	…	PUNCT
gujaf-327	85	10	…	…	PUNCT
gujaf-327	85	11	…	…	SYM
gujaf-327	85	12	…	…	SYM
gujaf-327	85	13	235	235	NUM
gujaf-327	85	14	-	-	SYM
gujaf-327	85	15	248	248	NUM
gujaf-327	85	16	impact	impact	NOUN
gujaf-327	85	17	of	of	ADP
gujaf-327	85	18	external	external	ADJ
gujaf-327	85	19	debts	debt	NOUN
gujaf-327	85	20	on	on	ADP
gujaf-327	85	21	economic	economic	ADJ
gujaf-327	85	22	growth	growth	NOUN
gujaf-327	85	23	in	in	ADP
gujaf-327	85	24	nigeria	nigeria	PROPN
gujaf-327	85	25	ibrahim	ibrahim	PROPN
gujaf-327	85	26	yinka	yinka	PROPN
gujaf-327	85	27	agbeyinka	agbeyinka	PROPN
gujaf-327	85	28	…	…	X
gujaf-327	85	29	…	…	PUNCT
gujaf-327	85	30	…	…	PUNCT
gujaf-327	85	31	…	…	PUNCT
gujaf-327	85	32	…	…	PUNCT
gujaf-327	85	33	…	…	PUNCT
gujaf-327	85	34	…	…	PUNCT
gujaf-327	85	35	…	…	PUNCT
gujaf-327	85	36	…	…	PUNCT
gujaf-327	85	37	…	…	PUNCT
gujaf-327	85	38	…	…	PUNCT
gujaf-327	85	39	…	…	PUNCT
gujaf-327	85	40	…	…	PUNCT
gujaf-327	85	41	…	…	PUNCT
gujaf-327	85	42	…	…	PUNCT
gujaf-327	85	43	…	…	PUNCT
gujaf-327	85	44	…	…	PUNCT
gujaf-327	85	45	…	…	PUNCT
gujaf-327	85	46	…	…	PUNCT
gujaf-327	85	47	…	…	PUNCT
gujaf-327	85	48	…	…	PUNCT
gujaf-327	85	49	…	…	PUNCT
gujaf-327	85	50	…	…	SYM
gujaf-327	85	51	…	…	SYM
gujaf-327	85	52	249	249	NUM
gujaf-327	85	53	-	-	SYM
gujaf-327	85	54	261	261	NUM
gujaf-327	85	55	effect	effect	NOUN
gujaf-327	85	56	of	of	ADP
gujaf-327	85	57	compliance	compliance	NOUN
gujaf-327	85	58	cost	cost	NOUN
gujaf-327	85	59	and	and	CCONJ
gujaf-327	85	60	tax	tax	NOUN
gujaf-327	85	61	burden	burden	NOUN
gujaf-327	85	62	on	on	ADP
gujaf-327	85	63	tax	tax	NOUN
gujaf-327	85	64	compliance	compliance	NOUN
gujaf-327	85	65	of	of	ADP
gujaf-327	85	66	small	small	ADJ
gujaf-327	85	67	and	and	CCONJ
gujaf-327	85	68	medium	medium	ADJ
gujaf-327	85	69	-	-	PUNCT
gujaf-327	85	70	scale	scale	NOUN
gujaf-327	85	71	enterprises	enterprise	NOUN
gujaf-327	85	72	in	in	ADP
gujaf-327	85	73	benue	benue	NOUN
gujaf-327	85	74	state	state	PROPN
gujaf-327	85	75	,	,	PUNCT
gujaf-327	85	76	nigeria	nigeria	PROPN
gujaf-327	85	77	okpe	okpe	PROPN
gujaf-327	85	78	caleb	caleb	PROPN
gujaf-327	85	79	john	john	PROPN
gujaf-327	85	80	,	,	PUNCT
gujaf-327	85	81	prof	prof	PROPN
gujaf-327	85	82	.	.	PUNCT
gujaf-327	86	1	aliyu	aliyu	PROPN
gujaf-327	86	2	nuraddeen	nuraddeen	PROPN
gujaf-327	86	3	shehu	shehu	PROPN
gujaf-327	86	4	,	,	PUNCT
gujaf-327	86	5	prof	prof	PROPN
gujaf-327	86	6	.	.	PUNCT
gujaf-327	86	7	bello	bello	PROPN
gujaf-327	86	8	a.	a.	PROPN
gujaf-327	86	9	ahmad	ahmad	PROPN
gujaf-327	86	10	,	,	PUNCT
gujaf-327	86	11	ahmed	ahmed	PROPN
gujaf-327	86	12	aliyu	aliyu	PROPN
gujaf-327	86	13	abdullahi	abdullahi	PROPN
gujaf-327	86	14	phd	phd	PROPN
gujaf-327	86	15	,	,	PUNCT
gujaf-327	86	16	mohammed	mohammed	PROPN
gujaf-327	86	17	musa	musa	PROPN
gujaf-327	86	18	abdulkarim	abdulkarim	PROPN
gujaf-327	86	19	phd	phd	PROPN
gujaf-327	86	20	…	…	PUNCT
gujaf-327	86	21	…	…	PUNCT
gujaf-327	86	22	…	…	PUNCT
gujaf-327	86	23	…	…	PUNCT
gujaf-327	86	24	…	…	PUNCT
gujaf-327	86	25	…	…	PUNCT
gujaf-327	86	26	…	…	PUNCT
gujaf-327	86	27	…	…	PUNCT
gujaf-327	86	28	…	…	PUNCT
gujaf-327	86	29	…	…	PUNCT
gujaf-327	86	30	…	…	PUNCT
gujaf-327	86	31	…	…	PUNCT
gujaf-327	86	32	…	…	PUNCT
gujaf-327	86	33	…	…	PUNCT
gujaf-327	86	34	…	…	PUNCT
gujaf-327	86	35	…	…	PUNCT
gujaf-327	86	36	…	…	SYM
gujaf-327	86	37	.262	.262	NUM
gujaf-327	86	38	-	-	SYM
gujaf-327	86	39	282	282	NUM
gujaf-327	86	40	the	the	DET
gujaf-327	86	41	effect	effect	NOUN
gujaf-327	86	42	of	of	ADP
gujaf-327	86	43	bank	bank	NOUN
gujaf-327	86	44	sectoral	sectoral	ADJ
gujaf-327	86	45	credit	credit	NOUN
gujaf-327	86	46	and	and	CCONJ
gujaf-327	86	47	exchange	exchange	NOUN
gujaf-327	86	48	rate	rate	NOUN
gujaf-327	86	49	on	on	ADP
gujaf-327	86	50	financial	financial	ADJ
gujaf-327	86	51	performance	performance	NOUN
gujaf-327	86	52	of	of	ADP
gujaf-327	86	53	listed	list	VERB
gujaf-327	86	54	manufacturing	manufacturing	NOUN
gujaf-327	86	55	firms	firm	NOUN
gujaf-327	86	56	in	in	ADP
gujaf-327	86	57	nigeria	nigeria	PROPN
gujaf-327	86	58	.	.	PUNCT
gujaf-327	87	1	ibrahim	ibrahim	PROPN
gujaf-327	87	2	kabir	kabir	PROPN
gujaf-327	87	3	adedeji	adedeji	PROPN
gujaf-327	87	4	,	,	PUNCT
gujaf-327	87	5	dr	dr	PROPN
gujaf-327	87	6	ibrahim	ibrahim	PROPN
gujaf-327	87	7	muhammed	muhammed	PROPN
gujaf-327	87	8	,	,	PUNCT
gujaf-327	87	9	prof	prof	PROPN
gujaf-327	87	10	.	.	PUNCT
gujaf-327	88	1	muhammed	muhamme	VERB
gujaf-327	88	2	habibu	habibu	ADJ
gujaf-327	88	3	sabari	sabari	PROPN
gujaf-327	88	4	prof	prof	PROPN
gujaf-327	88	5	.	.	PUNCT
gujaf-327	89	1	abiodun	abiodun	PROPN
gujaf-327	89	2	popoola	popoola	PROPN
gujaf-327	89	3	…	…	PUNCT
gujaf-327	89	4	…	…	PUNCT
gujaf-327	89	5	…	…	PUNCT
gujaf-327	89	6	…	…	PUNCT
gujaf-327	89	7	…	…	PUNCT
gujaf-327	89	8	…	…	PUNCT
gujaf-327	89	9	…	…	PUNCT
gujaf-327	89	10	…	…	PUNCT
gujaf-327	89	11	…	…	PUNCT
gujaf-327	89	12	…	…	PUNCT
gujaf-327	89	13	…	…	PUNCT
gujaf-327	89	14	…	…	PUNCT
gujaf-327	89	15	…	…	PUNCT
gujaf-327	89	16	…	…	PUNCT
gujaf-327	89	17	…	…	PUNCT
gujaf-327	89	18	…	…	PUNCT
gujaf-327	89	19	…	…	PUNCT
gujaf-327	89	20	…	…	PUNCT
gujaf-327	89	21	…	…	PUNCT
gujaf-327	89	22	…	…	PUNCT
gujaf-327	89	23	…	…	PUNCT
gujaf-327	89	24	…	…	PUNCT
gujaf-327	89	25	…	…	PUNCT
gujaf-327	89	26	…	…	SYM
gujaf-327	89	27	…	…	SYM
gujaf-327	89	28	283	283	NUM
gujaf-327	89	29	-	-	SYM
gujaf-327	89	30	297	297	NUM
gujaf-327	89	31	the	the	DET
gujaf-327	89	32	effects	effect	NOUN
gujaf-327	89	33	of	of	ADP
gujaf-327	89	34	interest	interest	NOUN
gujaf-327	89	35	rate	rate	NOUN
gujaf-327	89	36	and	and	CCONJ
gujaf-327	89	37	money	money	NOUN
gujaf-327	89	38	supply	supply	NOUN
gujaf-327	89	39	on	on	ADP
gujaf-327	89	40	systematic	systematic	ADJ
gujaf-327	89	41	risk	risk	NOUN
gujaf-327	89	42	associated	associate	VERB
gujaf-327	89	43	with	with	ADP
gujaf-327	89	44	return	return	NOUN
gujaf-327	89	45	in	in	ADP
gujaf-327	89	46	nigerian	nigerian	ADJ
gujaf-327	89	47	exchange	exchange	PROPN
gujaf-327	89	48	adedokun	adedokun	PROPN
gujaf-327	89	49	rofiat	rofiat	PROPN
gujaf-327	89	50	,	,	PUNCT
gujaf-327	89	51	prof	prof	PROPN
gujaf-327	89	52	.	.	PROPN
gujaf-327	90	1	sani	sani	PROPN
gujaf-327	90	2	abdullahi	abdullahi	PROPN
gujaf-327	90	3	,	,	PUNCT
gujaf-327	90	4	dr	dr	PROPN
gujaf-327	90	5	.	.	PROPN
gujaf-327	90	6	ibrahim	ibrahim	PROPN
gujaf-327	90	7	mohammed	mohammed	PROPN
gujaf-327	90	8	,	,	PUNCT
gujaf-327	90	9	prof	prof	PROPN
gujaf-327	90	10	.	.	PUNCT
gujaf-327	91	1	ahmad	ahmad	PROPN
gujaf-327	91	2	dogarawa	dogarawa	PROPN
gujaf-327	91	3	…	…	X
gujaf-327	91	4	…	…	PUNCT
gujaf-327	91	5	…	…	PUNCT
gujaf-327	91	6	…	…	PUNCT
gujaf-327	91	7	…	…	PUNCT
gujaf-327	91	8	…	…	PUNCT
gujaf-327	91	9	…	…	PUNCT
gujaf-327	91	10	…	…	PUNCT
gujaf-327	91	11	…	…	PUNCT
gujaf-327	91	12	…	…	PUNCT
gujaf-327	91	13	…	…	PUNCT
gujaf-327	91	14	…	…	PUNCT
gujaf-327	91	15	…	…	PUNCT
gujaf-327	91	16	…	…	PUNCT
gujaf-327	91	17	…	…	PUNCT
gujaf-327	91	18	…	…	PUNCT
gujaf-327	91	19	…	…	PUNCT
gujaf-327	91	20	…	…	PUNCT
gujaf-327	91	21	…	…	PUNCT
gujaf-327	91	22	…	…	PUNCT
gujaf-327	91	23	…	…	PUNCT
gujaf-327	91	24	…	…	PUNCT
gujaf-327	91	25	…	…	PUNCT
gujaf-327	91	26	…	…	PUNCT
gujaf-327	91	27	…	…	PUNCT
gujaf-327	91	28	…	…	PUNCT
gujaf-327	91	29	…	…	PUNCT
gujaf-327	91	30	…	…	PUNCT
gujaf-327	91	31	…	…	PUNCT
gujaf-327	91	32	…	…	SYM
gujaf-327	91	33	.298	.298	NUM
gujaf-327	91	34	-	-	SYM
gujaf-327	91	35	314	314	NUM
gujaf-327	91	36	effect	effect	NOUN
gujaf-327	91	37	of	of	ADP
gujaf-327	91	38	firm	firm	ADJ
gujaf-327	91	39	attributes	attribute	NOUN
gujaf-327	91	40	on	on	ADP
gujaf-327	91	41	the	the	DET
gujaf-327	91	42	growth	growth	NOUN
gujaf-327	91	43	of	of	ADP
gujaf-327	91	44	healthcare	healthcare	NOUN
gujaf-327	91	45	companies	company	NOUN
gujaf-327	91	46	listed	list	VERB
gujaf-327	91	47	on	on	ADP
gujaf-327	91	48	the	the	DET
gujaf-327	91	49	nigerian	nigerian	PROPN
gujaf-327	91	50	exchange	exchange	PROPN
gujaf-327	91	51	group	group	PROPN
gujaf-327	91	52	salisu	salisu	PROPN
gujaf-327	91	53	isyaku	isyaku	NOUN
gujaf-327	91	54	dahiru	dahiru	NOUN
gujaf-327	91	55	,	,	PUNCT
gujaf-327	91	56	adeyemi	adeyemi	ADV
gujaf-327	91	57	tesleem	tesleem	VERB
gujaf-327	91	58	,	,	PUNCT
gujaf-327	91	59	phd	phd	NOUN
gujaf-327	91	60	,	,	PUNCT
gujaf-327	91	61	suleiman	suleiman	PROPN
gujaf-327	91	62	salami	salami	PROPN
gujaf-327	91	63	,	,	PUNCT
gujaf-327	91	64	phd	phd	NOUN
gujaf-327	91	65	…	…	SYM
gujaf-327	91	66	…	…	PUNCT
gujaf-327	91	67	…	…	PUNCT
gujaf-327	91	68	…	…	PUNCT
gujaf-327	91	69	…	…	SYM
gujaf-327	91	70	....	....	PUNCT
gujaf-327	91	71	315	315	NUM
gujaf-327	91	72	-	-	SYM
gujaf-327	91	73	331	331	NUM
gujaf-327	91	74	corporate	corporate	ADJ
gujaf-327	91	75	social	social	ADJ
gujaf-327	91	76	responsibility	responsibility	NOUN
gujaf-327	91	77	and	and	CCONJ
gujaf-327	91	78	performance	performance	NOUN
gujaf-327	91	79	of	of	ADP
gujaf-327	91	80	firms	firm	NOUN
gujaf-327	91	81	in	in	ADP
gujaf-327	91	82	lagos	lagos	PROPN
gujaf-327	91	83	state	state	PROPN
gujaf-327	91	84	nigeria	nigeria	PROPN
gujaf-327	91	85	kayode	kayode	PROPN
gujaf-327	91	86	david	david	PROPN
gujaf-327	91	87	kolawole	kolawole	PROPN
gujaf-327	91	88	……	……	NOUN
gujaf-327	91	89	……	……	NOUN
gujaf-327	91	90	……	……	NOUN
gujaf-327	91	91	……	……	NOUN
gujaf-327	91	92	……	……	NOUN
gujaf-327	91	93	……	……	NOUN
gujaf-327	91	94	……	……	NOUN
gujaf-327	91	95	……	……	NOUN
gujaf-327	91	96	……	……	NOUN
gujaf-327	91	97	……	……	NOUN
gujaf-327	91	98	……	……	NOUN
gujaf-327	91	99	……	……	NOUN
gujaf-327	91	100	.	.	PUNCT
gujaf-327	92	1	...	...	PUNCT
gujaf-327	92	2	332	332	NUM
gujaf-327	92	3	-	-	SYM
gujaf-327	92	4	343	343	NUM
gujaf-327	92	5	does	do	AUX
gujaf-327	92	6	taxation	taxation	NOUN
gujaf-327	92	7	affect	affect	VERB
gujaf-327	92	8	banks	bank	NOUN
gujaf-327	92	9	’	'	PUNCT
gujaf-327	92	10	profitability	profitability	NOUN
gujaf-327	92	11	:	:	PUNCT
gujaf-327	92	12	evidence	evidence	NOUN
gujaf-327	92	13	from	from	ADP
gujaf-327	92	14	nigeria	nigeria	PROPN
gujaf-327	92	15	emmanuel	emmanuel	PROPN
gujaf-327	92	16	imuede	imuede	PROPN
gujaf-327	92	17	oyasor	oyasor	PROPN
gujaf-327	92	18	…	…	PUNCT
gujaf-327	92	19	…	…	PUNCT
gujaf-327	92	20	…	…	PUNCT
gujaf-327	92	21	…	…	PUNCT
gujaf-327	92	22	…	…	PUNCT
gujaf-327	92	23	…	…	PUNCT
gujaf-327	92	24	…	…	PUNCT
gujaf-327	92	25	…	…	PUNCT
gujaf-327	92	26	…	…	PUNCT
gujaf-327	92	27	…	…	PUNCT
gujaf-327	92	28	…	…	PUNCT
gujaf-327	92	29	…	…	PUNCT
gujaf-327	92	30	…	…	PUNCT
gujaf-327	92	31	…	…	PUNCT
gujaf-327	92	32	…	…	PUNCT
gujaf-327	92	33	…	…	PUNCT
gujaf-327	92	34	…	…	PUNCT
gujaf-327	92	35	…	…	PUNCT
gujaf-327	92	36	…	…	PUNCT
gujaf-327	92	37	…	…	PUNCT
gujaf-327	92	38	…	…	PUNCT
gujaf-327	92	39	…	…	PUNCT
gujaf-327	92	40	…	…	PUNCT
gujaf-327	92	41	..	..	PUNCT
gujaf-327	92	42	344	344	NUM
gujaf-327	92	43	-	-	SYM
gujaf-327	92	44	356	356	NUM
gujaf-327	92	45	working	work	VERB
gujaf-327	92	46	capital	capital	NOUN
gujaf-327	92	47	management	management	NOUN
gujaf-327	92	48	and	and	CCONJ
gujaf-327	92	49	manufacturing	manufacturing	NOUN
gujaf-327	92	50	performance	performance	NOUN
gujaf-327	92	51	in	in	ADP
gujaf-327	92	52	nigeria	nigeria	PROPN
gujaf-327	92	53	adedeji	adedeji	PROPN
gujaf-327	92	54	daniel	daniel	PROPN
gujaf-327	92	55	gbadebo	gbadebo	PROPN
gujaf-327	92	56	…	…	PUNCT
gujaf-327	92	57	…	…	PUNCT
gujaf-327	92	58	…	…	PUNCT
gujaf-327	92	59	…	…	PUNCT
gujaf-327	92	60	…	…	PUNCT
gujaf-327	92	61	…	…	PUNCT
gujaf-327	92	62	…	…	PUNCT
gujaf-327	92	63	…	…	PUNCT
gujaf-327	92	64	…	…	PUNCT
gujaf-327	92	65	…	…	PUNCT
gujaf-327	92	66	…	…	PUNCT
gujaf-327	92	67	…	…	PUNCT
gujaf-327	92	68	…	…	PUNCT
gujaf-327	92	69	…	…	PUNCT
gujaf-327	92	70	…	…	PUNCT
gujaf-327	92	71	…	…	PUNCT
gujaf-327	92	72	…	…	PUNCT
gujaf-327	92	73	…	…	PUNCT
gujaf-327	92	74	…	…	PUNCT
gujaf-327	92	75	…	…	PUNCT
gujaf-327	92	76	…	…	PUNCT
gujaf-327	92	77	…	…	PUNCT
gujaf-327	92	78	…	…	PUNCT
gujaf-327	92	79	…	…	PUNCT
gujaf-327	92	80	...	...	PUNCT
gujaf-327	92	81	357	357	NUM
gujaf-327	92	82	-	-	SYM
gujaf-327	92	83	368	368	NUM
gujaf-327	92	84	the	the	DET
gujaf-327	92	85	multidimensionality	multidimensionality	NOUN
gujaf-327	92	86	foreign	foreign	ADJ
gujaf-327	92	87	direct	direct	ADJ
gujaf-327	92	88	investment	investment	NOUN
gujaf-327	92	89	’s	’s	PART
gujaf-327	92	90	impact	impact	NOUN
gujaf-327	92	91	on	on	ADP
gujaf-327	92	92	the	the	DET
gujaf-327	92	93	economy	economy	NOUN
gujaf-327	92	94	emmanuel	emmanuel	PROPN
gujaf-327	92	95	imuede	imuede	PROPN
gujaf-327	92	96	oyasor	oyasor	PROPN
gujaf-327	92	97	…	…	PUNCT
gujaf-327	92	98	…	…	PUNCT
gujaf-327	92	99	…	…	PUNCT
gujaf-327	92	100	…	…	PUNCT
gujaf-327	92	101	…	…	PUNCT
gujaf-327	92	102	…	…	PUNCT
gujaf-327	92	103	…	…	PUNCT
gujaf-327	92	104	…	…	PUNCT
gujaf-327	92	105	…	…	PUNCT
gujaf-327	92	106	…	…	PUNCT
gujaf-327	92	107	…	…	PUNCT
gujaf-327	92	108	…	…	PUNCT
gujaf-327	92	109	…	…	PUNCT
gujaf-327	92	110	…	…	PUNCT
gujaf-327	92	111	…	…	PUNCT
gujaf-327	92	112	…	…	PUNCT
gujaf-327	92	113	…	…	PUNCT
gujaf-327	92	114	…	…	PUNCT
gujaf-327	92	115	…	…	PUNCT
gujaf-327	92	116	…	…	PUNCT
gujaf-327	92	117	…	…	PUNCT
gujaf-327	92	118	…	…	PUNCT
gujaf-327	92	119	…	…	PUNCT
gujaf-327	92	120	..	..	SYM
gujaf-327	92	121	369	369	NUM
gujaf-327	92	122	-	-	SYM
gujaf-327	92	123	383	383	NUM
gujaf-327	92	124	private	private	ADJ
gujaf-327	92	125	capital	capital	NOUN
gujaf-327	92	126	formation	formation	NOUN
gujaf-327	92	127	,	,	PUNCT
gujaf-327	92	128	public	public	ADJ
gujaf-327	92	129	sector	sector	NOUN
gujaf-327	92	130	capital	capital	NOUN
gujaf-327	92	131	formation	formation	NOUN
gujaf-327	92	132	and	and	CCONJ
gujaf-327	92	133	economic	economic	ADJ
gujaf-327	92	134	growth	growth	NOUN
gujaf-327	92	135	in	in	ADP
gujaf-327	92	136	south	south	PROPN
gujaf-327	92	137	africa	africa	PROPN
gujaf-327	92	138	.	.	PUNCT
gujaf-327	93	1	ahmed	ahmed	PROPN
gujaf-327	93	2	oluwatobi	oluwatobi	PROPN
gujaf-327	93	3	adekunle,	adekunle,	PROPN
gujaf-327	93	4	…	…	SYM
gujaf-327	93	5	…	…	PUNCT
gujaf-327	93	6	…	…	PUNCT
gujaf-327	93	7	…	…	PUNCT
gujaf-327	93	8	…	…	PUNCT
gujaf-327	93	9	…	…	PUNCT
gujaf-327	93	10	…	…	PUNCT
gujaf-327	93	11	…	…	PUNCT
gujaf-327	93	12	…	…	PUNCT
gujaf-327	93	13	…	…	PUNCT
gujaf-327	93	14	…	…	PUNCT
gujaf-327	93	15	…	…	PUNCT
gujaf-327	93	16	…	…	PUNCT
gujaf-327	93	17	…	…	PUNCT
gujaf-327	93	18	…	…	PUNCT
gujaf-327	93	19	…	…	PUNCT
gujaf-327	93	20	…	…	PUNCT
gujaf-327	93	21	…	…	PUNCT
gujaf-327	93	22	…	…	PUNCT
gujaf-327	93	23	384	384	NUM
gujaf-327	93	24	-	-	SYM
gujaf-327	93	25	396	396	NUM
gujaf-327	93	26	macroeconomic	macroeconomic	ADJ
gujaf-327	93	27	determinants	determinant	NOUN
gujaf-327	93	28	and	and	CCONJ
gujaf-327	93	29	stock	stock	NOUN
gujaf-327	93	30	market	market	NOUN
gujaf-327	93	31	volatility	volatility	NOUN
gujaf-327	93	32	amidst	amidst	ADP
gujaf-327	93	33	the	the	DET
gujaf-327	93	34	period	period	NOUN
gujaf-327	93	35	of	of	ADP
gujaf-327	93	36	economic	economic	ADJ
gujaf-327	93	37	recession	recession	NOUN
gujaf-327	93	38	in	in	ADP
gujaf-327	93	39	nigeria	nigeria	PROPN
gujaf-327	93	40	hauwa	hauwa	ADJ
gujaf-327	93	41	bayero	bayero	PROPN
gujaf-327	93	42	tijjani	tijjani	NOUN
gujaf-327	93	43	,	,	PUNCT
gujaf-327	93	44	prof	prof	PROPN
gujaf-327	93	45	sheikh	sheikh	PROPN
gujaf-327	93	46	ahmad	ahmad	PROPN
gujaf-327	93	47	abdullahi	abdullahi	PROPN
gujaf-327	93	48	,	,	PUNCT
gujaf-327	93	49	dr	dr	PROPN
gujaf-327	93	50	ibrahim	ibrahim	PROPN
gujaf-327	93	51	mohammed	mohammed	PROPN
gujaf-327	93	52	dr	dr	PROPN
gujaf-327	93	53	isma’il	isma’il	PROPN
gujaf-327	93	54	tijjani	tijjani	PROPN
gujaf-327	93	55	idris	idris	PROPN
gujaf-327	93	56	…	…	PUNCT
gujaf-327	93	57	……	……	NOUN
gujaf-327	93	58	……	……	NOUN
gujaf-327	93	59	……	……	NOUN
gujaf-327	93	60	……	……	NOUN
gujaf-327	93	61	……	……	NOUN
gujaf-327	93	62	……	……	NOUN
gujaf-327	93	63	……	……	NOUN
gujaf-327	93	64	……	……	NOUN
gujaf-327	93	65	……	……	NOUN
gujaf-327	93	66	……	……	NOUN
gujaf-327	93	67	……	……	NOUN
gujaf-327	93	68	……	……	NOUN
gujaf-327	93	69	……	……	NOUN
gujaf-327	93	70	……	……	NOUN
gujaf-327	93	71	.	.	PUNCT
gujaf-327	93	72	397	397	NUM
gujaf-327	93	73	-	-	SYM
gujaf-327	93	74	413	413	NUM
gujaf-327	93	75	gusau	gusau	ADJ
gujaf-327	93	76	journal	journal	NOUN
gujaf-327	93	77	of	of	ADP
gujaf-327	93	78	accounting	accounting	NOUN
gujaf-327	93	79	and	and	CCONJ
gujaf-327	93	80	finance	finance	NOUN
gujaf-327	93	81	,	,	PUNCT
gujaf-327	93	82	vol	vol	NOUN
gujaf-327	93	83	.	.	PROPN
gujaf-327	93	84	5	5	NUM
gujaf-327	93	85	,	,	PUNCT
gujaf-327	93	86	issue	issue	NOUN
gujaf-327	93	87	2	2	NUM
gujaf-327	93	88	,	,	PUNCT
gujaf-327	93	89	october	october	PROPN
gujaf-327	93	90	,	,	PUNCT
gujaf-327	93	91	2024	2024	NUM
gujaf-327	93	92	19	19	NUM
gujaf-327	93	93	the	the	DET
gujaf-327	93	94	impact	impact	NOUN
gujaf-327	93	95	of	of	ADP
gujaf-327	93	96	audit	audit	NOUN
gujaf-327	93	97	quality	quality	NOUN
gujaf-327	93	98	on	on	ADP
gujaf-327	93	99	firm	firm	NOUN
gujaf-327	93	100	’s	’s	PART
gujaf-327	93	101	performance	performance	NOUN
gujaf-327	93	102	of	of	ADP
gujaf-327	93	103	listed	list	VERB
gujaf-327	93	104	consumer	consumer	NOUN
gujaf-327	93	105	goods	good	NOUN
gujaf-327	93	106	firms	firm	NOUN
gujaf-327	93	107	in	in	ADP
gujaf-327	93	108	nigeria	nigeria	PROPN
gujaf-327	93	109	fatima	fatima	PROPN
gujaf-327	93	110	shehu	shehu	PROPN
gujaf-327	93	111	giwa	giwa	PROPN
gujaf-327	93	112	department	department	PROPN
gujaf-327	93	113	of	of	ADP
gujaf-327	93	114	business	business	NOUN
gujaf-327	93	115	education	education	NOUN
gujaf-327	93	116	,	,	PUNCT
gujaf-327	93	117	federal	federal	ADJ
gujaf-327	93	118	college	college	PROPN
gujaf-327	93	119	of	of	ADP
gujaf-327	93	120	education	education	PROPN
gujaf-327	93	121	katsina	katsina	PROPN
gujaf-327	93	122	,	,	PUNCT
gujaf-327	93	123	email	email	NOUN
gujaf-327	93	124	:	:	PUNCT
gujaf-327	93	125	fatiemahgiwa@gmail.com	fatiemahgiwa@gmail.com	X
gujaf-327	93	126	corresponding	corresponding	ADJ
gujaf-327	93	127	author	author	NOUN
gujaf-327	93	128	:	:	PUNCT
gujaf-327	93	129	08037050294	08037050294	NUM
gujaf-327	93	130	prof	prof	PROPN
gujaf-327	93	131	.	.	PUNCT
gujaf-327	94	1	benjamin	benjamin	PROPN
gujaf-327	94	2	kumai	kumai	PROPN
gujaf-327	94	3	gugong	gugong	PROPN
gujaf-327	94	4	department	department	PROPN
gujaf-327	94	5	of	of	ADP
gujaf-327	94	6	accounting	accounting	NOUN
gujaf-327	94	7	,	,	PUNCT
gujaf-327	94	8	faculty	faculty	NOUN
gujaf-327	94	9	of	of	ADP
gujaf-327	94	10	management	management	NOUN
gujaf-327	94	11	sciences	sciences	PROPN
gujaf-327	94	12	,	,	PUNCT
gujaf-327	94	13	kaduna	kaduna	PROPN
gujaf-327	94	14	state	state	PROPN
gujaf-327	94	15	university	university	PROPN
gujaf-327	94	16	,	,	PUNCT
gujaf-327	94	17	email	email	NOUN
gujaf-327	94	18	:	:	PUNCT
gujaf-327	94	19	bkgugong@gmail.com	bkgugong@gmail.com	PROPN
gujaf-327	95	1	gloria	gloria	PROPN
gujaf-327	95	2	pam	pam	PROPN
gujaf-327	95	3	dachomo	dachomo	PROPN
gujaf-327	95	4	department	department	PROPN
gujaf-327	95	5	of	of	ADP
gujaf-327	95	6	accounting	accounting	NOUN
gujaf-327	95	7	,	,	PUNCT
gujaf-327	95	8	faculty	faculty	NOUN
gujaf-327	95	9	of	of	ADP
gujaf-327	95	10	management	management	NOUN
gujaf-327	95	11	sciences	sciences	PROPN
gujaf-327	95	12	,	,	PUNCT
gujaf-327	95	13	kaduna	kaduna	PROPN
gujaf-327	95	14	state	state	PROPN
gujaf-327	95	15	university	university	PROPN
gujaf-327	95	16	,	,	PUNCT
gujaf-327	95	17	email	email	NOUN
gujaf-327	95	18	:	:	PUNCT
gujaf-327	96	1	glodachomo@gmail.com	glodachomo@gmail.com	X
gujaf-327	96	2	doi	doi	NOUN
gujaf-327	96	3	:	:	PUNCT
gujaf-327	96	4	https://doi.org/10.57233/gujaf.v5i2.02	https://doi.org/10.57233/gujaf.v5i2.02	NOUN
gujaf-327	96	5	abstract	abstract	ADJ
gujaf-327	96	6	the	the	DET
gujaf-327	96	7	study	study	NOUN
gujaf-327	96	8	examines	examine	VERB
gujaf-327	96	9	the	the	DET
gujaf-327	96	10	relationship	relationship	NOUN
gujaf-327	96	11	between	between	ADP
gujaf-327	96	12	audit	audit	NOUN
gujaf-327	96	13	quality	quality	NOUN
gujaf-327	96	14	and	and	CCONJ
gujaf-327	96	15	firm	firm	NOUN
gujaf-327	96	16	’s	’s	PART
gujaf-327	96	17	performance	performance	NOUN
gujaf-327	96	18	of	of	ADP
gujaf-327	96	19	listed	list	VERB
gujaf-327	96	20	consumer	consumer	NOUN
gujaf-327	96	21	goods	good	NOUN
gujaf-327	96	22	firms	firm	NOUN
gujaf-327	96	23	in	in	ADP
gujaf-327	96	24	nigeria	nigeria	PROPN
gujaf-327	96	25	,	,	PUNCT
gujaf-327	96	26	it	it	PRON
gujaf-327	96	27	used	use	VERB
gujaf-327	96	28	both	both	CCONJ
gujaf-327	96	29	the	the	DET
gujaf-327	96	30	agency	agency	NOUN
gujaf-327	96	31	theory	theory	NOUN
gujaf-327	96	32	and	and	CCONJ
gujaf-327	96	33	credibility	credibility	NOUN
gujaf-327	96	34	theory	theory	NOUN
gujaf-327	96	35	.	.	PUNCT
gujaf-327	97	1	the	the	DET
gujaf-327	97	2	data	datum	NOUN
gujaf-327	97	3	used	use	VERB
gujaf-327	97	4	was	be	AUX
gujaf-327	97	5	extracted	extract	VERB
gujaf-327	97	6	from	from	ADP
gujaf-327	97	7	secondary	secondary	ADJ
gujaf-327	97	8	source	source	NOUN
gujaf-327	97	9	using	use	VERB
gujaf-327	97	10	the	the	DET
gujaf-327	97	11	annual	annual	ADJ
gujaf-327	97	12	reports	report	NOUN
gujaf-327	97	13	and	and	CCONJ
gujaf-327	97	14	accounts	account	NOUN
gujaf-327	97	15	of	of	ADP
gujaf-327	97	16	listed	list	VERB
gujaf-327	97	17	consumer	consumer	NOUN
gujaf-327	97	18	goods	good	NOUN
gujaf-327	97	19	firms	firm	NOUN
gujaf-327	97	20	in	in	ADP
gujaf-327	97	21	nigeria	nigeria	PROPN
gujaf-327	97	22	for	for	ADP
gujaf-327	97	23	the	the	DET
gujaf-327	97	24	period	period	NOUN
gujaf-327	97	25	of	of	ADP
gujaf-327	97	26	ten	ten	NUM
gujaf-327	97	27	years	year	NOUN
gujaf-327	97	28	,	,	PUNCT
gujaf-327	97	29	2012	2012	NUM
gujaf-327	97	30	to	to	ADP
gujaf-327	97	31	2021	2021	NUM
gujaf-327	97	32	from	from	ADP
gujaf-327	97	33	16	16	NUM
gujaf-327	97	34	consumer	consumer	NOUN
gujaf-327	97	35	goods	good	NOUN
gujaf-327	97	36	firms	firm	NOUN
gujaf-327	97	37	in	in	ADP
gujaf-327	97	38	nigeria	nigeria	PROPN
gujaf-327	97	39	.	.	PUNCT
gujaf-327	98	1	multiple	multiple	ADJ
gujaf-327	98	2	linear	linear	PROPN
gujaf-327	98	3	regression	regression	NOUN
gujaf-327	98	4	technique	technique	NOUN
gujaf-327	98	5	is	be	AUX
gujaf-327	98	6	used	use	VERB
gujaf-327	98	7	to	to	PART
gujaf-327	98	8	analyze	analyze	VERB
gujaf-327	98	9	the	the	DET
gujaf-327	98	10	data	datum	NOUN
gujaf-327	98	11	,	,	PUNCT
gujaf-327	98	12	using	use	VERB
gujaf-327	98	13	descriptive	descriptive	ADJ
gujaf-327	98	14	statistics	statistic	NOUN
gujaf-327	98	15	,	,	PUNCT
gujaf-327	98	16	pearson	pearson	NOUN
gujaf-327	98	17	correlation	correlation	NOUN
gujaf-327	98	18	with	with	ADP
gujaf-327	98	19	the	the	DET
gujaf-327	98	20	help	help	NOUN
gujaf-327	98	21	of	of	ADP
gujaf-327	98	22	stata	stata	NOUN
gujaf-327	98	23	,	,	PUNCT
gujaf-327	98	24	as	as	ADP
gujaf-327	98	25	a	a	DET
gujaf-327	98	26	statistical	statistical	ADJ
gujaf-327	98	27	tool	tool	NOUN
gujaf-327	98	28	of	of	ADP
gujaf-327	98	29	analysis	analysis	NOUN
gujaf-327	98	30	.	.	PUNCT
gujaf-327	99	1	while	while	SCONJ
gujaf-327	99	2	,	,	PUNCT
gujaf-327	99	3	return	return	VERB
gujaf-327	99	4	on	on	ADP
gujaf-327	99	5	equity	equity	NOUN
gujaf-327	99	6	and	and	CCONJ
gujaf-327	99	7	economic	economic	ADJ
gujaf-327	99	8	value	value	NOUN
gujaf-327	99	9	added	add	VERB
gujaf-327	99	10	were	be	AUX
gujaf-327	99	11	used	use	VERB
gujaf-327	99	12	as	as	ADP
gujaf-327	99	13	measures	measure	NOUN
gujaf-327	99	14	for	for	ADP
gujaf-327	99	15	firm	firm	NOUN
gujaf-327	99	16	’s	’s	PART
gujaf-327	99	17	performance	performance	NOUN
gujaf-327	99	18	.	.	PUNCT
gujaf-327	100	1	the	the	DET
gujaf-327	100	2	finding	finding	NOUN
gujaf-327	100	3	from	from	ADP
gujaf-327	100	4	the	the	DET
gujaf-327	100	5	study	study	NOUN
gujaf-327	100	6	indicates	indicate	VERB
gujaf-327	100	7	that	that	SCONJ
gujaf-327	100	8	audit	audit	NOUN
gujaf-327	100	9	firm	firm	ADJ
gujaf-327	100	10	independence	independence	NOUN
gujaf-327	100	11	,	,	PUNCT
gujaf-327	100	12	joint	joint	ADJ
gujaf-327	100	13	audit	audit	NOUN
gujaf-327	100	14	,	,	PUNCT
gujaf-327	100	15	audit	audit	NOUN
gujaf-327	100	16	firm	firm	ADJ
gujaf-327	100	17	experience	experience	NOUN
gujaf-327	100	18	and	and	CCONJ
gujaf-327	100	19	audit	audit	NOUN
gujaf-327	100	20	firm	firm	ADJ
gujaf-327	100	21	partner	partner	NOUN
gujaf-327	100	22	tenure	tenure	NOUN
gujaf-327	100	23	all	all	PRON
gujaf-327	100	24	have	have	VERB
gujaf-327	100	25	a	a	DET
gujaf-327	100	26	positive	positive	ADJ
gujaf-327	100	27	and	and	CCONJ
gujaf-327	100	28	significant	significant	ADJ
gujaf-327	100	29	impact	impact	NOUN
gujaf-327	100	30	on	on	ADP
gujaf-327	100	31	firm	firm	NOUN
gujaf-327	100	32	’s	’s	PART
gujaf-327	100	33	performance	performance	NOUN
gujaf-327	100	34	of	of	ADP
gujaf-327	100	35	listed	list	VERB
gujaf-327	100	36	consumer	consumer	NOUN
gujaf-327	100	37	goods	good	NOUN
gujaf-327	100	38	firms	firm	NOUN
gujaf-327	100	39	in	in	ADP
gujaf-327	100	40	nigeria	nigeria	PROPN
gujaf-327	100	41	,	,	PUNCT
gujaf-327	100	42	only	only	ADV
gujaf-327	100	43	audit	audit	NOUN
gujaf-327	100	44	firm	firm	ADJ
gujaf-327	100	45	reputation	reputation	NOUN
gujaf-327	100	46	indicates	indicate	VERB
gujaf-327	100	47	a	a	DET
gujaf-327	100	48	negative	negative	ADJ
gujaf-327	100	49	impact	impact	NOUN
gujaf-327	100	50	.	.	PUNCT
gujaf-327	101	1	hence	hence	ADV
gujaf-327	101	2	,	,	PUNCT
gujaf-327	101	3	shareholders	shareholder	NOUN
gujaf-327	101	4	are	be	AUX
gujaf-327	101	5	advised	advise	VERB
gujaf-327	101	6	to	to	PART
gujaf-327	101	7	ensure	ensure	VERB
gujaf-327	101	8	that	that	SCONJ
gujaf-327	101	9	their	their	PRON
gujaf-327	101	10	firms	firm	NOUN
gujaf-327	101	11	are	be	AUX
gujaf-327	101	12	audited	audit	VERB
gujaf-327	101	13	by	by	ADP
gujaf-327	101	14	good	good	ADJ
gujaf-327	101	15	audit	audit	NOUN
gujaf-327	101	16	firms	firm	NOUN
gujaf-327	101	17	that	that	PRON
gujaf-327	101	18	provides	provide	VERB
gujaf-327	101	19	more	more	ADV
gujaf-327	101	20	independent	independent	ADJ
gujaf-327	101	21	,	,	PUNCT
gujaf-327	101	22	accurate	accurate	ADJ
gujaf-327	101	23	and	and	CCONJ
gujaf-327	101	24	efficient	efficient	ADJ
gujaf-327	101	25	audit	audit	NOUN
gujaf-327	101	26	services	service	NOUN
gujaf-327	101	27	.	.	PUNCT
gujaf-327	102	1	keywords	keyword	NOUN
gujaf-327	102	2	:	:	PUNCT
gujaf-327	102	3	audit	audit	NOUN
gujaf-327	102	4	quality	quality	NOUN
gujaf-327	102	5	,	,	PUNCT
gujaf-327	102	6	firm	firm	ADJ
gujaf-327	102	7	performance	performance	NOUN
gujaf-327	102	8	,	,	PUNCT
gujaf-327	102	9	roe	roe	NOUN
gujaf-327	102	10	and	and	CCONJ
gujaf-327	102	11	eva	eva	PROPN
gujaf-327	102	12	.	.	PROPN
gujaf-327	102	13	1.0	1.0	NUM
gujaf-327	102	14	introduction	introduction	NOUN
gujaf-327	102	15	good	good	ADJ
gujaf-327	102	16	firm	firm	ADJ
gujaf-327	102	17	performance	performance	NOUN
gujaf-327	102	18	often	often	ADV
gujaf-327	102	19	reflects	reflect	VERB
gujaf-327	102	20	management	management	NOUN
gujaf-327	102	21	effectiveness	effectiveness	NOUN
gujaf-327	102	22	and	and	CCONJ
gujaf-327	102	23	efficiency	efficiency	NOUN
gujaf-327	102	24	in	in	ADP
gujaf-327	102	25	making	make	VERB
gujaf-327	102	26	use	use	NOUN
gujaf-327	102	27	of	of	ADP
gujaf-327	102	28	company	company	NOUN
gujaf-327	102	29	’s	’s	PART
gujaf-327	102	30	resources	resource	NOUN
gujaf-327	102	31	which	which	PRON
gujaf-327	102	32	eventually	eventually	ADV
gujaf-327	102	33	leads	lead	VERB
gujaf-327	102	34	to	to	ADP
gujaf-327	102	35	the	the	DET
gujaf-327	102	36	overall	overall	ADJ
gujaf-327	102	37	prosperity	prosperity	NOUN
gujaf-327	102	38	of	of	ADP
gujaf-327	102	39	firms	firm	NOUN
gujaf-327	102	40	and	and	CCONJ
gujaf-327	102	41	hence	hence	ADV
gujaf-327	102	42	,	,	PUNCT
gujaf-327	102	43	the	the	DET
gujaf-327	102	44	economy	economy	NOUN
gujaf-327	102	45	at	at	ADP
gujaf-327	102	46	large	large	ADJ
gujaf-327	102	47	(	(	PUNCT
gujaf-327	102	48	kwaltommai	kwaltommai	NOUN
gujaf-327	102	49	et	et	PROPN
gujaf-327	102	50	al	al	PROPN
gujaf-327	102	51	.	.	PROPN
gujaf-327	102	52	,	,	PUNCT
gujaf-327	102	53	2019	2019	NUM
gujaf-327	102	54	)	)	PUNCT
gujaf-327	102	55	.	.	PUNCT
gujaf-327	103	1	any	any	DET
gujaf-327	103	2	firm	firm	NOUN
gujaf-327	103	3	with	with	ADP
gujaf-327	103	4	a	a	DET
gujaf-327	103	5	good	good	ADJ
gujaf-327	103	6	performance	performance	NOUN
gujaf-327	103	7	record	record	NOUN
gujaf-327	103	8	must	must	AUX
gujaf-327	103	9	have	have	AUX
gujaf-327	103	10	established	establish	VERB
gujaf-327	103	11	a	a	DET
gujaf-327	103	12	good	good	ADJ
gujaf-327	103	13	standing	standing	NOUN
gujaf-327	103	14	with	with	ADP
gujaf-327	103	15	investors	investor	NOUN
gujaf-327	103	16	and	and	CCONJ
gujaf-327	103	17	capital	capital	NOUN
gujaf-327	103	18	market	market	NOUN
gujaf-327	103	19	managers	manager	NOUN
gujaf-327	103	20	.	.	PUNCT
gujaf-327	104	1	this	this	PRON
gujaf-327	104	2	makes	make	VERB
gujaf-327	104	3	them	they	PRON
gujaf-327	104	4	rely	rely	VERB
gujaf-327	104	5	deeply	deeply	ADV
gujaf-327	104	6	on	on	ADP
gujaf-327	104	7	the	the	DET
gujaf-327	104	8	firms	firm	NOUN
gujaf-327	104	9	audited	audit	VERB
gujaf-327	104	10	financial	financial	ADJ
gujaf-327	104	11	statements	statement	NOUN
gujaf-327	104	12	,	,	PUNCT
gujaf-327	104	13	to	to	PART
gujaf-327	104	14	take	take	VERB
gujaf-327	104	15	decisions	decision	NOUN
gujaf-327	104	16	on	on	ADP
gujaf-327	104	17	business	business	NOUN
gujaf-327	104	18	proficiency	proficiency	NOUN
gujaf-327	104	19	of	of	ADP
gujaf-327	104	20	the	the	DET
gujaf-327	104	21	company	company	NOUN
gujaf-327	104	22	.	.	PUNCT
gujaf-327	105	1	because	because	SCONJ
gujaf-327	105	2	high	high	ADJ
gujaf-327	105	3	quality	quality	NOUN
gujaf-327	105	4	financial	financial	ADJ
gujaf-327	105	5	reports	report	NOUN
gujaf-327	105	6	positively	positively	ADV
gujaf-327	105	7	impact	impact	NOUN
gujaf-327	105	8	on	on	ADP
gujaf-327	105	9	firm	firm	NOUN
gujaf-327	105	10	’s	’s	PART
gujaf-327	105	11	financial	financial	ADJ
gujaf-327	105	12	performance	performance	NOUN
gujaf-327	105	13	(	(	PUNCT
gujaf-327	105	14	ado	ado	INTJ
gujaf-327	105	15	et	et	PROPN
gujaf-327	105	16	al	al	PROPN
gujaf-327	105	17	.	.	PROPN
gujaf-327	105	18	,	,	PUNCT
gujaf-327	105	19	2020	2020	NUM
gujaf-327	105	20	)	)	PUNCT
gujaf-327	105	21	.	.	PUNCT
gujaf-327	106	1	however	however	ADV
gujaf-327	106	2	,	,	PUNCT
gujaf-327	106	3	there	there	PRON
gujaf-327	106	4	is	be	VERB
gujaf-327	106	5	a	a	DET
gujaf-327	106	6	great	great	ADJ
gujaf-327	106	7	need	need	NOUN
gujaf-327	106	8	for	for	SCONJ
gujaf-327	106	9	an	an	DET
gujaf-327	106	10	external	external	ADJ
gujaf-327	106	11	audit	audit	NOUN
gujaf-327	106	12	to	to	PART
gujaf-327	106	13	examine	examine	VERB
gujaf-327	106	14	the	the	DET
gujaf-327	106	15	firm	firm	NOUN
gujaf-327	106	16	’s	’s	PART
gujaf-327	106	17	financial	financial	ADJ
gujaf-327	106	18	statements	statement	NOUN
gujaf-327	106	19	.	.	PUNCT
gujaf-327	107	1	this	this	PRON
gujaf-327	107	2	is	be	AUX
gujaf-327	107	3	because	because	SCONJ
gujaf-327	107	4	an	an	DET
gujaf-327	107	5	independent	independent	ADJ
gujaf-327	107	6	and	and	CCONJ
gujaf-327	107	7	qualitative	qualitative	ADJ
gujaf-327	107	8	audit	audit	NOUN
gujaf-327	107	9	formulates	formulate	VERB
gujaf-327	107	10	a	a	DET
gujaf-327	107	11	base	base	NOUN
gujaf-327	107	12	that	that	PRON
gujaf-327	107	13	gives	give	VERB
gujaf-327	107	14	assurance	assurance	NOUN
gujaf-327	107	15	on	on	ADP
gujaf-327	107	16	truthfulness	truthfulness	ADJ
gujaf-327	107	17	/	/	SYM
gujaf-327	107	18	reliability	reliability	NOUN
gujaf-327	107	19	of	of	ADP
gujaf-327	107	20	reports	report	NOUN
gujaf-327	107	21	meant	mean	VERB
gujaf-327	107	22	for	for	ADP
gujaf-327	107	23	finances	finance	NOUN
gujaf-327	107	24	in	in	ADP
gujaf-327	107	25	firms	firm	NOUN
gujaf-327	107	26	(	(	PUNCT
gujaf-327	107	27	ado	ado	INTJ
gujaf-327	107	28	et	et	PROPN
gujaf-327	107	29	al	al	PROPN
gujaf-327	107	30	.	.	PROPN
gujaf-327	107	31	,	,	PUNCT
gujaf-327	107	32	2020	2020	NUM
gujaf-327	107	33	)	)	PUNCT
gujaf-327	107	34	.	.	PUNCT
gujaf-327	108	1	mailto:fatiemahgiwa@gmail.com	mailto:fatiemahgiwa@gmail.com	PROPN
gujaf-327	108	2	mailto:glodachomo@gmail.com	mailto:glodachomo@gmail.com	PROPN
gujaf-327	109	1	https://doi.org/10.57233/gujaf.v5i2.01	https://doi.org/10.57233/gujaf.v5i2.01	PROPN
gujaf-327	109	2	gusau	gusau	PROPN
gujaf-327	109	3	journal	journal	NOUN
gujaf-327	109	4	of	of	ADP
gujaf-327	109	5	accounting	accounting	NOUN
gujaf-327	109	6	and	and	CCONJ
gujaf-327	109	7	finance	finance	NOUN
gujaf-327	109	8	,	,	PUNCT
gujaf-327	109	9	vol	vol	NOUN
gujaf-327	109	10	.	.	PROPN
gujaf-327	109	11	5	5	NUM
gujaf-327	109	12	,	,	PUNCT
gujaf-327	109	13	issue	issue	NOUN
gujaf-327	109	14	2	2	NUM
gujaf-327	109	15	,	,	PUNCT
gujaf-327	109	16	october	october	PROPN
gujaf-327	109	17	,	,	PUNCT
gujaf-327	109	18	2024	2024	NUM
gujaf-327	109	19	20	20	NUM
gujaf-327	109	20	the	the	DET
gujaf-327	109	21	growing	grow	VERB
gujaf-327	109	22	incidence	incidence	NOUN
gujaf-327	109	23	of	of	ADP
gujaf-327	109	24	corporate	corporate	ADJ
gujaf-327	109	25	fraud	fraud	NOUN
gujaf-327	109	26	in	in	ADP
gujaf-327	109	27	the	the	DET
gujaf-327	109	28	capital	capital	NOUN
gujaf-327	109	29	market	market	NOUN
gujaf-327	109	30	across	across	ADP
gujaf-327	109	31	the	the	DET
gujaf-327	109	32	globe	globe	NOUN
gujaf-327	109	33	has	have	AUX
gujaf-327	109	34	meant	mean	VERB
gujaf-327	109	35	that	that	SCONJ
gujaf-327	109	36	investors	investor	NOUN
gujaf-327	109	37	’	’	PART
gujaf-327	109	38	confidence	confidence	NOUN
gujaf-327	109	39	in	in	ADP
gujaf-327	109	40	the	the	DET
gujaf-327	109	41	capital	capital	NOUN
gujaf-327	109	42	market	market	NOUN
gujaf-327	109	43	has	have	AUX
gujaf-327	109	44	waned	wane	VERB
gujaf-327	109	45	.	.	PUNCT
gujaf-327	110	1	this	this	PRON
gujaf-327	110	2	made	make	VERB
gujaf-327	110	3	investors	investor	NOUN
gujaf-327	110	4	’	’	PART
gujaf-327	110	5	self	self	NOUN
gujaf-327	110	6	-	-	PUNCT
gujaf-327	110	7	confidence	confidence	NOUN
gujaf-327	110	8	in	in	ADP
gujaf-327	110	9	the	the	DET
gujaf-327	110	10	capital	capital	NOUN
gujaf-327	110	11	market	market	NOUN
gujaf-327	110	12	to	to	PART
gujaf-327	110	13	fade	fade	VERB
gujaf-327	110	14	.	.	PUNCT
gujaf-327	111	1	this	this	PRON
gujaf-327	111	2	includes	include	VERB
gujaf-327	111	3	major	major	ADJ
gujaf-327	111	4	corporate	corporate	ADJ
gujaf-327	111	5	failures	failure	NOUN
gujaf-327	111	6	that	that	PRON
gujaf-327	111	7	led	lead	VERB
gujaf-327	111	8	to	to	ADP
gujaf-327	111	9	their	their	PRON
gujaf-327	111	10	collapse	collapse	NOUN
gujaf-327	111	11	due	due	ADP
gujaf-327	111	12	to	to	ADP
gujaf-327	111	13	regulatory	regulatory	ADJ
gujaf-327	111	14	issues	issue	NOUN
gujaf-327	111	15	and	and	CCONJ
gujaf-327	111	16	poor	poor	ADJ
gujaf-327	111	17	audit	audit	NOUN
gujaf-327	111	18	quality	quality	NOUN
gujaf-327	111	19	measures	measure	NOUN
gujaf-327	111	20	by	by	ADP
gujaf-327	111	21	organizations	organization	NOUN
gujaf-327	111	22	in	in	ADP
gujaf-327	111	23	nigeria	nigeria	PROPN
gujaf-327	111	24	,	,	PUNCT
gujaf-327	111	25	(	(	PUNCT
gujaf-327	111	26	ado	ado	INTJ
gujaf-327	111	27	et	et	PROPN
gujaf-327	111	28	al	al	PROPN
gujaf-327	111	29	.	.	PROPN
gujaf-327	111	30	,	,	PUNCT
gujaf-327	111	31	2020	2020	NUM
gujaf-327	111	32	)	)	PUNCT
gujaf-327	111	33	.	.	PUNCT
gujaf-327	112	1	like	like	INTJ
gujaf-327	112	2	in	in	ADP
gujaf-327	112	3	the	the	DET
gujaf-327	112	4	case	case	NOUN
gujaf-327	112	5	of	of	ADP
gujaf-327	112	6	cadbury	cadbury	PROPN
gujaf-327	112	7	nig	nig	PROPN
gujaf-327	112	8	plc	plc	PROPN
gujaf-327	112	9	which	which	PRON
gujaf-327	112	10	was	be	AUX
gujaf-327	112	11	audited	audit	VERB
gujaf-327	112	12	by	by	ADP
gujaf-327	112	13	akintola	akintola	PROPN
gujaf-327	112	14	williams	williams	PROPN
gujaf-327	112	15	deloite	deloite	PROPN
gujaf-327	112	16	(	(	PUNCT
gujaf-327	112	17	awd	awd	PROPN
gujaf-327	112	18	)	)	PUNCT
gujaf-327	112	19	.	.	PUNCT
gujaf-327	113	1	one	one	NUM
gujaf-327	113	2	of	of	ADP
gujaf-327	113	3	the	the	DET
gujaf-327	113	4	big	big	ADJ
gujaf-327	113	5	four	four	NUM
gujaf-327	113	6	audit	audit	NOUN
gujaf-327	113	7	firm	firm	NOUN
gujaf-327	113	8	in	in	ADP
gujaf-327	113	9	nigeria	nigeria	PROPN
gujaf-327	113	10	,	,	PUNCT
gujaf-327	113	11	that	that	PRON
gujaf-327	113	12	was	be	AUX
gujaf-327	113	13	involved	involve	VERB
gujaf-327	113	14	in	in	ADP
gujaf-327	113	15	an	an	DET
gujaf-327	113	16	account	account	NOUN
gujaf-327	113	17	overstatement	overstatement	ADJ
gujaf-327	113	18	fraud	fraud	NOUN
gujaf-327	113	19	to	to	ADP
gujaf-327	113	20	the	the	DET
gujaf-327	113	21	tune	tune	NOUN
gujaf-327	113	22	of	of	ADP
gujaf-327	113	23	over	over	ADP
gujaf-327	113	24	n13	n13	PROPN
gujaf-327	113	25	billion	billion	NUM
gujaf-327	113	26	to	to	PART
gujaf-327	113	27	deceive	deceive	VERB
gujaf-327	113	28	investors	investor	NOUN
gujaf-327	113	29	between	between	ADP
gujaf-327	113	30	the	the	DET
gujaf-327	113	31	period	period	NOUN
gujaf-327	113	32	of	of	ADP
gujaf-327	113	33	2003	2003	NUM
gujaf-327	113	34	-	-	SYM
gujaf-327	113	35	2006	2006	NUM
gujaf-327	113	36	(	(	PUNCT
gujaf-327	113	37	okaro	okaro	NOUN
gujaf-327	113	38	et	et	PROPN
gujaf-327	113	39	al	al	PROPN
gujaf-327	113	40	.	.	PROPN
gujaf-327	113	41	,2013	,2013	PUNCT
gujaf-327	113	42	)	)	PUNCT
gujaf-327	113	43	.	.	PUNCT
gujaf-327	114	1	the	the	DET
gujaf-327	114	2	consumer	consumer	NOUN
gujaf-327	114	3	goods	good	NOUN
gujaf-327	114	4	sector	sector	NOUN
gujaf-327	114	5	is	be	AUX
gujaf-327	114	6	a	a	DET
gujaf-327	114	7	very	very	ADV
gujaf-327	114	8	key	key	ADJ
gujaf-327	114	9	sector	sector	NOUN
gujaf-327	114	10	in	in	ADP
gujaf-327	114	11	the	the	DET
gujaf-327	114	12	nigerian	nigerian	ADJ
gujaf-327	114	13	economy	economy	NOUN
gujaf-327	114	14	that	that	PRON
gujaf-327	114	15	needs	need	VERB
gujaf-327	114	16	a	a	DET
gujaf-327	114	17	lot	lot	NOUN
gujaf-327	114	18	of	of	ADP
gujaf-327	114	19	attention	attention	NOUN
gujaf-327	114	20	.	.	PUNCT
gujaf-327	115	1	in	in	ADP
gujaf-327	115	2	the	the	DET
gujaf-327	115	3	recent	recent	ADJ
gujaf-327	115	4	years	year	NOUN
gujaf-327	115	5	,	,	PUNCT
gujaf-327	115	6	good	good	ADJ
gujaf-327	115	7	performing	perform	VERB
gujaf-327	115	8	consumer	consumer	NOUN
gujaf-327	115	9	goods	good	NOUN
gujaf-327	115	10	firms	firm	NOUN
gujaf-327	115	11	in	in	ADP
gujaf-327	115	12	nigeria	nigeria	PROPN
gujaf-327	115	13	experienced	experience	VERB
gujaf-327	115	14	decline	decline	NOUN
gujaf-327	115	15	in	in	ADP
gujaf-327	115	16	performance	performance	NOUN
gujaf-327	115	17	.	.	PUNCT
gujaf-327	116	1	this	this	PRON
gujaf-327	116	2	leads	lead	VERB
gujaf-327	116	3	to	to	ADP
gujaf-327	116	4	delisting	delist	VERB
gujaf-327	116	5	of	of	ADP
gujaf-327	116	6	some	some	PRON
gujaf-327	116	7	of	of	ADP
gujaf-327	116	8	these	these	DET
gujaf-327	116	9	firms	firm	NOUN
gujaf-327	116	10	from	from	ADP
gujaf-327	116	11	the	the	DET
gujaf-327	116	12	nigerian	nigerian	ADJ
gujaf-327	116	13	capital	capital	NOUN
gujaf-327	116	14	market	market	NOUN
gujaf-327	116	15	.	.	PUNCT
gujaf-327	117	1	companies	company	NOUN
gujaf-327	117	2	like	like	ADP
gujaf-327	117	3	seven	seven	NUM
gujaf-327	117	4	up	up	ADP
gujaf-327	117	5	bottling	bottle	VERB
gujaf-327	117	6	company	company	NOUN
gujaf-327	117	7	,	,	PUNCT
gujaf-327	117	8	shows	show	VERB
gujaf-327	117	9	a	a	DET
gujaf-327	117	10	continuous	continuous	ADJ
gujaf-327	117	11	decline	decline	NOUN
gujaf-327	117	12	from	from	ADP
gujaf-327	117	13	a	a	DET
gujaf-327	117	14	profit	profit	NOUN
gujaf-327	117	15	margin	margin	NOUN
gujaf-327	117	16	of	of	ADP
gujaf-327	117	17	n6,160,014	n6,160,014	NOUN
gujaf-327	117	18	in	in	ADP
gujaf-327	117	19	2014	2014	NUM
gujaf-327	117	20	to	to	ADP
gujaf-327	117	21	a	a	DET
gujaf-327	117	22	massive	massive	ADJ
gujaf-327	117	23	loss	loss	NOUN
gujaf-327	117	24	of	of	ADP
gujaf-327	117	25	(	(	PUNCT
gujaf-327	117	26	#	#	SYM
gujaf-327	117	27	10,562,372	10,562,372	NUM
gujaf-327	117	28	)	)	PUNCT
gujaf-327	117	29	in	in	ADP
gujaf-327	117	30	2017	2017	NUM
gujaf-327	117	31	,	,	PUNCT
gujaf-327	117	32	which	which	PRON
gujaf-327	117	33	contributed	contribute	VERB
gujaf-327	117	34	to	to	ADP
gujaf-327	117	35	its	its	PRON
gujaf-327	117	36	withdrawal	withdrawal	NOUN
gujaf-327	117	37	of	of	ADP
gujaf-327	117	38	license	license	NOUN
gujaf-327	117	39	by	by	ADP
gujaf-327	117	40	nigerian	nigerian	ADJ
gujaf-327	117	41	stock	stock	NOUN
gujaf-327	117	42	exchange	exchange	PROPN
gujaf-327	117	43	,	,	PUNCT
gujaf-327	117	44	annual	annual	ADJ
gujaf-327	117	45	financial	financial	ADJ
gujaf-327	117	46	statement	statement	NOUN
gujaf-327	117	47	of	of	ADP
gujaf-327	117	48	seven	seven	NUM
gujaf-327	117	49	up	up	ADP
gujaf-327	117	50	bottling	bottle	VERB
gujaf-327	117	51	company	company	NOUN
gujaf-327	117	52	(	(	PUNCT
gujaf-327	117	53	2017	2017	NUM
gujaf-327	117	54	)	)	PUNCT
gujaf-327	117	55	.	.	PUNCT
gujaf-327	118	1	likewise	likewise	ADV
gujaf-327	118	2	,	,	PUNCT
gujaf-327	118	3	honey	honey	NOUN
gujaf-327	118	4	well	well	NOUN
gujaf-327	118	5	flour	flour	NOUN
gujaf-327	118	6	mills	mills	PROPN
gujaf-327	118	7	plc	plc	PROPN
gujaf-327	118	8	.	.	PROPN
gujaf-327	118	9	recorded	record	VERB
gujaf-327	118	10	a	a	DET
gujaf-327	118	11	profit	profit	NOUN
gujaf-327	118	12	of	of	ADP
gujaf-327	118	13	n426,978,000	n426,978,000	PROPN
gujaf-327	118	14	in	in	ADP
gujaf-327	118	15	2018	2018	NUM
gujaf-327	118	16	and	and	CCONJ
gujaf-327	118	17	shows	show	VERB
gujaf-327	118	18	a	a	DET
gujaf-327	118	19	serious	serious	ADJ
gujaf-327	118	20	decline	decline	NOUN
gujaf-327	118	21	to	to	ADP
gujaf-327	118	22	a	a	DET
gujaf-327	118	23	loss	loss	NOUN
gujaf-327	118	24	of	of	ADP
gujaf-327	118	25	(	(	PUNCT
gujaf-327	118	26	n983,812,000	n983,812,000	PROPN
gujaf-327	118	27	)	)	PUNCT
gujaf-327	118	28	in	in	ADP
gujaf-327	118	29	2022	2022	NUM
gujaf-327	118	30	,	,	PUNCT
gujaf-327	118	31	honeywell	honeywell	NOUN
gujaf-327	118	32	flour	flour	NOUN
gujaf-327	118	33	mills	mills	PROPN
gujaf-327	118	34	plc	plc	PROPN
gujaf-327	118	35	(	(	PUNCT
gujaf-327	118	36	2022	2022	NUM
gujaf-327	118	37	)	)	PUNCT
gujaf-327	118	38	.	.	PUNCT
gujaf-327	119	1	some	some	DET
gujaf-327	119	2	other	other	ADJ
gujaf-327	119	3	companies	company	NOUN
gujaf-327	119	4	that	that	PRON
gujaf-327	119	5	did	do	AUX
gujaf-327	119	6	not	not	PART
gujaf-327	119	7	report	report	VERB
gujaf-327	119	8	losses	loss	NOUN
gujaf-327	119	9	reported	report	VERB
gujaf-327	119	10	a	a	DET
gujaf-327	119	11	deteriorating	deteriorate	VERB
gujaf-327	119	12	profit	profit	NOUN
gujaf-327	119	13	throughout	throughout	ADP
gujaf-327	119	14	the	the	DET
gujaf-327	119	15	financial	financial	ADJ
gujaf-327	119	16	years	year	NOUN
gujaf-327	119	17	.	.	PUNCT
gujaf-327	120	1	flour	flour	NOUN
gujaf-327	120	2	mills	mill	NOUN
gujaf-327	120	3	of	of	ADP
gujaf-327	120	4	nigeria	nigeria	PROPN
gujaf-327	120	5	plc	plc	PROPN
gujaf-327	120	6	.	.	PUNCT
gujaf-327	120	7	(	(	PUNCT
gujaf-327	120	8	2020	2020	NUM
gujaf-327	120	9	)	)	PUNCT
gujaf-327	120	10	reported	report	VERB
gujaf-327	120	11	a	a	DET
gujaf-327	120	12	profit	profit	NOUN
gujaf-327	120	13	of	of	ADP
gujaf-327	120	14	n13,615,774	n13,615,774	NOUN
gujaf-327	120	15	in	in	ADP
gujaf-327	120	16	2018	2018	NUM
gujaf-327	120	17	and	and	CCONJ
gujaf-327	120	18	later	later	ADV
gujaf-327	120	19	dropped	drop	VERB
gujaf-327	120	20	down	down	ADP
gujaf-327	120	21	to	to	ADP
gujaf-327	120	22	4,000,146	4,000,146	NUM
gujaf-327	120	23	in	in	ADP
gujaf-327	120	24	2019	2019	NUM
gujaf-327	120	25	and	and	CCONJ
gujaf-327	120	26	consequently11,376,743	consequently11,376,743	NOUN
gujaf-327	120	27	in	in	ADP
gujaf-327	120	28	2020	2020	NUM
gujaf-327	120	29	.	.	PUNCT
gujaf-327	121	1	these	these	PRON
gujaf-327	121	2	posed	pose	VERB
gujaf-327	121	3	uncertainty	uncertainty	NOUN
gujaf-327	121	4	of	of	ADP
gujaf-327	121	5	returns	return	NOUN
gujaf-327	121	6	and	and	CCONJ
gujaf-327	121	7	threat	threat	NOUN
gujaf-327	121	8	to	to	ADP
gujaf-327	121	9	investors	investor	NOUN
gujaf-327	121	10	.	.	PUNCT
gujaf-327	122	1	perhaps	perhaps	ADV
gujaf-327	122	2	,	,	PUNCT
gujaf-327	122	3	a	a	DET
gujaf-327	122	4	seeming	seeming	ADJ
gujaf-327	122	5	“	"	PUNCT
gujaf-327	122	6	anticipation	anticipation	NOUN
gujaf-327	122	7	gap	gap	NOUN
gujaf-327	122	8	”	"	PUNCT
gujaf-327	122	9	in	in	ADP
gujaf-327	122	10	the	the	DET
gujaf-327	122	11	audit	audit	NOUN
gujaf-327	122	12	quality	quality	NOUN
gujaf-327	122	13	has	have	AUX
gujaf-327	122	14	been	be	AUX
gujaf-327	122	15	witnessed	witness	VERB
gujaf-327	122	16	which	which	PRON
gujaf-327	122	17	needs	need	VERB
gujaf-327	122	18	to	to	PART
gujaf-327	122	19	be	be	AUX
gujaf-327	122	20	clarified	clarify	VERB
gujaf-327	122	21	.	.	PUNCT
gujaf-327	123	1	looking	look	VERB
gujaf-327	123	2	at	at	ADP
gujaf-327	123	3	the	the	DET
gujaf-327	123	4	various	various	ADJ
gujaf-327	123	5	studies	study	NOUN
gujaf-327	123	6	carried	carry	VERB
gujaf-327	123	7	out	out	ADP
gujaf-327	123	8	,	,	PUNCT
gujaf-327	123	9	it	it	PRON
gujaf-327	123	10	was	be	AUX
gujaf-327	123	11	found	find	VERB
gujaf-327	123	12	that	that	SCONJ
gujaf-327	123	13	most	most	ADJ
gujaf-327	123	14	of	of	ADP
gujaf-327	123	15	the	the	DET
gujaf-327	123	16	studies	study	NOUN
gujaf-327	123	17	were	be	AUX
gujaf-327	123	18	carried	carry	VERB
gujaf-327	123	19	out	out	ADP
gujaf-327	123	20	in	in	ADP
gujaf-327	123	21	other	other	ADJ
gujaf-327	123	22	countries	country	NOUN
gujaf-327	123	23	like	like	ADP
gujaf-327	123	24	that	that	PRON
gujaf-327	123	25	of	of	ADP
gujaf-327	123	26	blandon	blandon	PROPN
gujaf-327	123	27	,	,	PUNCT
gujaf-327	123	28	et	et	PROPN
gujaf-327	123	29	al	al	PROPN
gujaf-327	123	30	.	.	PROPN
gujaf-327	124	1	(	(	PUNCT
gujaf-327	124	2	2021	2021	NUM
gujaf-327	124	3	)	)	PUNCT
gujaf-327	124	4	in	in	ADP
gujaf-327	124	5	europe	europe	PROPN
gujaf-327	124	6	,	,	PUNCT
gujaf-327	124	7	bouaziz	bouaziz	PROPN
gujaf-327	124	8	,	,	PUNCT
gujaf-327	124	9	(	(	PUNCT
gujaf-327	124	10	2012	2012	NUM
gujaf-327	124	11	)	)	PUNCT
gujaf-327	124	12	in	in	ADP
gujaf-327	124	13	tunisia	tunisia	PROPN
gujaf-327	124	14	,	,	PUNCT
gujaf-327	124	15	sayyar	sayyar	PROPN
gujaf-327	124	16	,	,	PUNCT
gujaf-327	124	17	et	et	PROPN
gujaf-327	124	18	al	al	PROPN
gujaf-327	124	19	.	.	PROPN
gujaf-327	124	20	,	,	PUNCT
gujaf-327	124	21	(	(	PUNCT
gujaf-327	124	22	2015	2015	NUM
gujaf-327	124	23	)	)	PUNCT
gujaf-327	124	24	in	in	ADP
gujaf-327	124	25	malaysia	malaysia	PROPN
gujaf-327	124	26	and	and	CCONJ
gujaf-327	124	27	matoke	matoke	PROPN
gujaf-327	124	28	,	,	PUNCT
gujaf-327	124	29	&	&	CCONJ
gujaf-327	124	30	omwenga	omwenga	PROPN
gujaf-327	124	31	,	,	PUNCT
gujaf-327	124	32	(	(	PUNCT
gujaf-327	124	33	2016	2016	NUM
gujaf-327	124	34	)	)	PUNCT
gujaf-327	124	35	in	in	ADP
gujaf-327	124	36	nairobi	nairobi	PROPN
gujaf-327	124	37	,	,	PUNCT
gujaf-327	124	38	etc	etc	X
gujaf-327	124	39	.	.	X
gujaf-327	124	40	only	only	ADV
gujaf-327	124	41	few	few	ADJ
gujaf-327	124	42	were	be	AUX
gujaf-327	124	43	conducted	conduct	VERB
gujaf-327	124	44	in	in	ADP
gujaf-327	124	45	nigeria	nigeria	PROPN
gujaf-327	124	46	which	which	PRON
gujaf-327	124	47	were	be	AUX
gujaf-327	124	48	not	not	PART
gujaf-327	124	49	able	able	ADJ
gujaf-327	124	50	to	to	PART
gujaf-327	124	51	fully	fully	ADV
gujaf-327	124	52	capture	capture	VERB
gujaf-327	124	53	consumer	consumer	NOUN
gujaf-327	124	54	goods	good	NOUN
gujaf-327	124	55	sector	sector	NOUN
gujaf-327	124	56	and	and	CCONJ
gujaf-327	124	57	the	the	DET
gujaf-327	124	58	latest	late	ADJ
gujaf-327	124	59	financial	financial	ADJ
gujaf-327	124	60	related	related	ADJ
gujaf-327	124	61	crises	crisis	NOUN
gujaf-327	124	62	in	in	ADP
gujaf-327	124	63	the	the	DET
gujaf-327	124	64	sector	sector	NOUN
gujaf-327	124	65	.	.	PUNCT
gujaf-327	125	1	likewise	likewise	ADV
gujaf-327	125	2	,	,	PUNCT
gujaf-327	125	3	most	most	ADJ
gujaf-327	125	4	of	of	ADP
gujaf-327	125	5	the	the	DET
gujaf-327	125	6	studies	study	NOUN
gujaf-327	125	7	gauged	gauge	VERB
gujaf-327	125	8	audit	audit	NOUN
gujaf-327	125	9	quality	quality	NOUN
gujaf-327	125	10	with	with	ADP
gujaf-327	125	11	only	only	ADJ
gujaf-327	125	12	financial	financial	ADJ
gujaf-327	125	13	performance	performance	NOUN
gujaf-327	125	14	,	,	PUNCT
gujaf-327	125	15	which	which	PRON
gujaf-327	125	16	may	may	AUX
gujaf-327	125	17	not	not	PART
gujaf-327	125	18	truly	truly	ADV
gujaf-327	125	19	represent	represent	VERB
gujaf-327	125	20	the	the	DET
gujaf-327	125	21	true	true	ADJ
gujaf-327	125	22	nature	nature	NOUN
gujaf-327	125	23	of	of	ADP
gujaf-327	125	24	the	the	DET
gujaf-327	125	25	firms	firm	NOUN
gujaf-327	125	26	’	’	PART
gujaf-327	125	27	performance	performance	NOUN
gujaf-327	125	28	.	.	PUNCT
gujaf-327	126	1	the	the	DET
gujaf-327	126	2	study	study	NOUN
gujaf-327	126	3	however	however	ADV
gujaf-327	126	4	used	use	VERB
gujaf-327	126	5	eva	eva	PROPN
gujaf-327	126	6	as	as	ADP
gujaf-327	126	7	a	a	DET
gujaf-327	126	8	measure	measure	NOUN
gujaf-327	126	9	of	of	ADP
gujaf-327	126	10	performance	performance	NOUN
gujaf-327	126	11	,	,	PUNCT
gujaf-327	126	12	which	which	PRON
gujaf-327	126	13	is	be	AUX
gujaf-327	126	14	an	an	DET
gujaf-327	126	15	unbiased	unbiased	ADJ
gujaf-327	126	16	metric	metric	NOUN
gujaf-327	126	17	that	that	PRON
gujaf-327	126	18	considers	consider	VERB
gujaf-327	126	19	both	both	DET
gujaf-327	126	20	cost	cost	NOUN
gujaf-327	126	21	of	of	ADP
gujaf-327	126	22	equity	equity	NOUN
gujaf-327	126	23	and	and	CCONJ
gujaf-327	126	24	cost	cost	NOUN
gujaf-327	126	25	of	of	ADP
gujaf-327	126	26	debt	debt	NOUN
gujaf-327	126	27	before	before	ADP
gujaf-327	126	28	arriving	arrive	VERB
gujaf-327	126	29	at	at	ADP
gujaf-327	126	30	actual	actual	ADJ
gujaf-327	126	31	profit	profit	NOUN
gujaf-327	126	32	,	,	PUNCT
gujaf-327	126	33	unlike	unlike	ADP
gujaf-327	126	34	the	the	DET
gujaf-327	126	35	accounting	accounting	NOUN
gujaf-327	126	36	measure	measure	NOUN
gujaf-327	126	37	of	of	ADP
gujaf-327	126	38	performance	performance	NOUN
gujaf-327	126	39	that	that	PRON
gujaf-327	126	40	considers	consider	VERB
gujaf-327	126	41	only	only	ADV
gujaf-327	126	42	cost	cost	NOUN
gujaf-327	126	43	of	of	ADP
gujaf-327	126	44	debt	debt	NOUN
gujaf-327	126	45	.	.	PUNCT
gujaf-327	127	1	again	again	ADV
gujaf-327	127	2	,	,	PUNCT
gujaf-327	127	3	the	the	DET
gujaf-327	127	4	study	study	NOUN
gujaf-327	127	5	used	use	VERB
gujaf-327	127	6	lending	lend	VERB
gujaf-327	127	7	credibility	credibility	NOUN
gujaf-327	127	8	theory	theory	NOUN
gujaf-327	127	9	to	to	PART
gujaf-327	127	10	underpin	underpin	VERB
gujaf-327	127	11	some	some	PRON
gujaf-327	127	12	of	of	ADP
gujaf-327	127	13	its	its	PRON
gujaf-327	127	14	variables	variable	NOUN
gujaf-327	127	15	,	,	PUNCT
gujaf-327	127	16	which	which	PRON
gujaf-327	127	17	is	be	AUX
gujaf-327	127	18	readily	readily	ADV
gujaf-327	127	19	used	use	VERB
gujaf-327	127	20	by	by	ADP
gujaf-327	127	21	researchers	researcher	NOUN
gujaf-327	127	22	.	.	PUNCT
gujaf-327	128	1	the	the	DET
gujaf-327	128	2	theory	theory	NOUN
gujaf-327	128	3	believes	believe	VERB
gujaf-327	128	4	that	that	SCONJ
gujaf-327	128	5	the	the	DET
gujaf-327	128	6	main	main	ADJ
gujaf-327	128	7	demand	demand	NOUN
gujaf-327	128	8	and	and	CCONJ
gujaf-327	128	9	supply	supply	NOUN
gujaf-327	128	10	of	of	ADP
gujaf-327	128	11	audit	audit	NOUN
gujaf-327	128	12	services	service	NOUN
gujaf-327	128	13	is	be	AUX
gujaf-327	128	14	that	that	SCONJ
gujaf-327	128	15	a	a	DET
gujaf-327	128	16	joint	joint	ADJ
gujaf-327	128	17	audit	audit	NOUN
gujaf-327	128	18	is	be	AUX
gujaf-327	128	19	required	require	VERB
gujaf-327	128	20	to	to	PART
gujaf-327	128	21	enhance	enhance	VERB
gujaf-327	128	22	credibility	credibility	NOUN
gujaf-327	128	23	to	to	ADP
gujaf-327	128	24	the	the	DET
gujaf-327	128	25	financial	financial	ADJ
gujaf-327	128	26	statements	statement	NOUN
gujaf-327	128	27	.	.	PUNCT
gujaf-327	129	1	this	this	DET
gujaf-327	129	2	theory	theory	NOUN
gujaf-327	129	3	however	however	ADV
gujaf-327	129	4	underpinned	underpin	VERB
gujaf-327	129	5	the	the	DET
gujaf-327	129	6	following	following	ADJ
gujaf-327	129	7	variables	variable	NOUN
gujaf-327	129	8	:	:	PUNCT
gujaf-327	129	9	audit	audit	NOUN
gujaf-327	129	10	firm	firm	ADJ
gujaf-327	129	11	independence	independence	NOUN
gujaf-327	129	12	,	,	PUNCT
gujaf-327	129	13	joint	joint	ADJ
gujaf-327	129	14	audit	audit	NOUN
gujaf-327	129	15	and	and	CCONJ
gujaf-327	129	16	audit	audit	NOUN
gujaf-327	129	17	firm	firm	ADJ
gujaf-327	129	18	experience	experience	NOUN
gujaf-327	129	19	.	.	PUNCT
gujaf-327	130	1	this	this	PRON
gujaf-327	130	2	is	be	AUX
gujaf-327	130	3	because	because	SCONJ
gujaf-327	130	4	it	it	PRON
gujaf-327	130	5	explains	explain	VERB
gujaf-327	130	6	a	a	DET
gujaf-327	130	7	manager	manager	NOUN
gujaf-327	130	8	’s	’s	PART
gujaf-327	130	9	incentive	incentive	NOUN
gujaf-327	130	10	to	to	PART
gujaf-327	130	11	change	change	VERB
gujaf-327	130	12	to	to	ADP
gujaf-327	130	13	a	a	DET
gujaf-327	130	14	higher	high	ADJ
gujaf-327	130	15	quality	quality	NOUN
gujaf-327	130	16	audit	audit	NOUN
gujaf-327	130	17	firm	firm	NOUN
gujaf-327	130	18	in	in	ADP
gujaf-327	130	19	order	order	NOUN
gujaf-327	130	20	to	to	PART
gujaf-327	130	21	get	get	VERB
gujaf-327	130	22	the	the	DET
gujaf-327	130	23	best	good	ADJ
gujaf-327	130	24	audit	audit	NOUN
gujaf-327	130	25	quality	quality	NOUN
gujaf-327	130	26	.	.	PUNCT
gujaf-327	131	1	hence	hence	ADV
gujaf-327	131	2	the	the	DET
gujaf-327	131	3	study	study	NOUN
gujaf-327	131	4	adopted	adopt	VERB
gujaf-327	131	5	the	the	DET
gujaf-327	131	6	use	use	NOUN
gujaf-327	131	7	of	of	ADP
gujaf-327	131	8	joint	joint	ADJ
gujaf-327	131	9	audit	audit	NOUN
gujaf-327	131	10	to	to	PART
gujaf-327	131	11	address	address	VERB
gujaf-327	131	12	the	the	DET
gujaf-327	131	13	issue	issue	NOUN
gujaf-327	131	14	of	of	ADP
gujaf-327	131	15	poor	poor	ADJ
gujaf-327	131	16	audit	audit	NOUN
gujaf-327	131	17	quality	quality	NOUN
gujaf-327	131	18	to	to	PART
gujaf-327	131	19	mitigate	mitigate	VERB
gujaf-327	131	20	the	the	DET
gujaf-327	131	21	problem	problem	NOUN
gujaf-327	131	22	of	of	ADP
gujaf-327	131	23	non	non	ADJ
gujaf-327	131	24	-	-	NOUN
gujaf-327	131	25	performance	performance	NOUN
gujaf-327	131	26	of	of	ADP
gujaf-327	131	27	firms	firm	NOUN
gujaf-327	131	28	.	.	PUNCT
gujaf-327	132	1	because	because	SCONJ
gujaf-327	132	2	joint	joint	ADJ
gujaf-327	132	3	audit	audit	NOUN
gujaf-327	132	4	promotes	promote	VERB
gujaf-327	132	5	audit	audit	NOUN
gujaf-327	132	6	independence	independence	NOUN
gujaf-327	132	7	,	,	PUNCT
gujaf-327	132	8	objectivity	objectivity	NOUN
gujaf-327	132	9	and	and	CCONJ
gujaf-327	132	10	audit	audit	NOUN
gujaf-327	132	11	quality	quality	NOUN
gujaf-327	132	12	,	,	PUNCT
gujaf-327	132	13	since	since	SCONJ
gujaf-327	132	14	is	be	AUX
gujaf-327	132	15	conducted	conduct	VERB
gujaf-327	132	16	by	by	ADP
gujaf-327	132	17	more	more	ADJ
gujaf-327	132	18	than	than	ADP
gujaf-327	132	19	one	one	NUM
gujaf-327	132	20	audit	audit	NOUN
gujaf-327	132	21	firm	firm	NOUN
gujaf-327	132	22	.	.	PUNCT
gujaf-327	133	1	however	however	ADV
gujaf-327	133	2	,	,	PUNCT
gujaf-327	133	3	the	the	DET
gujaf-327	133	4	main	main	ADJ
gujaf-327	133	5	objective	objective	NOUN
gujaf-327	133	6	of	of	ADP
gujaf-327	133	7	the	the	DET
gujaf-327	133	8	study	study	NOUN
gujaf-327	133	9	is	be	AUX
gujaf-327	133	10	to	to	PART
gujaf-327	133	11	investigate	investigate	VERB
gujaf-327	133	12	the	the	DET
gujaf-327	133	13	impact	impact	NOUN
gujaf-327	133	14	of	of	ADP
gujaf-327	133	15	audit	audit	NOUN
gujaf-327	133	16	quality	quality	NOUN
gujaf-327	133	17	on	on	ADP
gujaf-327	133	18	firm	firm	NOUN
gujaf-327	133	19	’s	’s	PART
gujaf-327	133	20	performance	performance	NOUN
gujaf-327	133	21	of	of	ADP
gujaf-327	133	22	listed	list	VERB
gujaf-327	133	23	consumer	consumer	NOUN
gujaf-327	133	24	goods	good	NOUN
gujaf-327	133	25	firms	firm	NOUN
gujaf-327	133	26	in	in	ADP
gujaf-327	133	27	nigeria	nigeria	PROPN
gujaf-327	133	28	.	.	PUNCT
gujaf-327	134	1	the	the	DET
gujaf-327	134	2	study	study	NOUN
gujaf-327	134	3	hypothesized	hypothesize	VERB
gujaf-327	134	4	that	that	SCONJ
gujaf-327	134	5	audit	audit	NOUN
gujaf-327	134	6	quality	quality	NOUN
gujaf-327	134	7	proxied	proxie	VERB
gujaf-327	134	8	by	by	ADP
gujaf-327	134	9	audit	audit	NOUN
gujaf-327	134	10	firm	firm	ADJ
gujaf-327	134	11	independence	independence	NOUN
gujaf-327	134	12	,	,	PUNCT
gujaf-327	134	13	joint	joint	ADJ
gujaf-327	134	14	audit	audit	NOUN
gujaf-327	134	15	,	,	PUNCT
gujaf-327	134	16	audit	audit	NOUN
gujaf-327	134	17	firm	firm	ADJ
gujaf-327	134	18	experience	experience	NOUN
gujaf-327	134	19	,	,	PUNCT
gujaf-327	134	20	audit	audit	NOUN
gujaf-327	134	21	firm	firm	ADJ
gujaf-327	134	22	reputation	reputation	NOUN
gujaf-327	134	23	and	and	CCONJ
gujaf-327	134	24	audit	audit	NOUN
gujaf-327	134	25	partner	partner	NOUN
gujaf-327	134	26	tenure	tenure	NOUN
gujaf-327	134	27	,	,	PUNCT
gujaf-327	134	28	have	have	VERB
gujaf-327	134	29	no	no	DET
gujaf-327	134	30	significant	significant	ADJ
gujaf-327	134	31	effect	effect	NOUN
gujaf-327	134	32	on	on	ADP
gujaf-327	134	33	performance	performance	NOUN
gujaf-327	134	34	(	(	PUNCT
gujaf-327	134	35	proxied	proxie	VERB
gujaf-327	134	36	by	by	ADP
gujaf-327	134	37	roe	roe	PROPN
gujaf-327	134	38	and	and	CCONJ
gujaf-327	134	39	eva	eva	PROPN
gujaf-327	134	40	)	)	PUNCT
gujaf-327	134	41	of	of	ADP
gujaf-327	134	42	listed	list	VERB
gujaf-327	134	43	consumer	consumer	NOUN
gujaf-327	134	44	goods	good	NOUN
gujaf-327	134	45	firms	firm	NOUN
gujaf-327	134	46	in	in	ADP
gujaf-327	134	47	nigeria	nigeria	PROPN
gujaf-327	134	48	.	.	PUNCT
gujaf-327	135	1	the	the	DET
gujaf-327	135	2	study	study	NOUN
gujaf-327	135	3	is	be	AUX
gujaf-327	135	4	of	of	ADP
gujaf-327	135	5	great	great	ADJ
gujaf-327	135	6	importance	importance	NOUN
gujaf-327	135	7	to	to	ADP
gujaf-327	135	8	prospective	prospective	ADJ
gujaf-327	135	9	investors	investor	NOUN
gujaf-327	135	10	,	,	PUNCT
gujaf-327	135	11	gusau	gusau	ADJ
gujaf-327	135	12	journal	journal	NOUN
gujaf-327	135	13	of	of	ADP
gujaf-327	135	14	accounting	accounting	NOUN
gujaf-327	135	15	and	and	CCONJ
gujaf-327	135	16	finance	finance	NOUN
gujaf-327	135	17	,	,	PUNCT
gujaf-327	135	18	vol	vol	NOUN
gujaf-327	135	19	.	.	PROPN
gujaf-327	135	20	5	5	NUM
gujaf-327	135	21	,	,	PUNCT
gujaf-327	135	22	issue	issue	NOUN
gujaf-327	135	23	2	2	NUM
gujaf-327	135	24	,	,	PUNCT
gujaf-327	135	25	october	october	PROPN
gujaf-327	135	26	,	,	PUNCT
gujaf-327	135	27	2024	2024	NUM
gujaf-327	135	28	21	21	NUM
gujaf-327	135	29	policy	policy	NOUN
gujaf-327	135	30	makers	maker	NOUN
gujaf-327	135	31	like	like	ADP
gujaf-327	135	32	the	the	DET
gujaf-327	135	33	nigerian	nigerian	ADJ
gujaf-327	135	34	stock	stock	NOUN
gujaf-327	135	35	exchange	exchange	PROPN
gujaf-327	135	36	,	,	PUNCT
gujaf-327	135	37	securities	security	NOUN
gujaf-327	135	38	and	and	CCONJ
gujaf-327	135	39	exchange	exchange	PROPN
gujaf-327	135	40	commission	commission	PROPN
gujaf-327	135	41	amongst	amongst	ADP
gujaf-327	135	42	others	other	NOUN
gujaf-327	135	43	.	.	PUNCT
gujaf-327	136	1	2.0	2.0	NUM
gujaf-327	136	2	literature	literature	NOUN
gujaf-327	136	3	review	review	NOUN
gujaf-327	136	4	concept	concept	NOUN
gujaf-327	136	5	of	of	ADP
gujaf-327	136	6	audit	audit	NOUN
gujaf-327	136	7	quality	quality	NOUN
gujaf-327	136	8	audit	audit	NOUN
gujaf-327	136	9	quality	quality	NOUN
gujaf-327	136	10	according	accord	VERB
gujaf-327	136	11	to	to	ADP
gujaf-327	136	12	salehi	salehi	PROPN
gujaf-327	136	13	&	&	CCONJ
gujaf-327	136	14	azary	azary	PROPN
gujaf-327	136	15	(	(	PUNCT
gujaf-327	136	16	2008	2008	NUM
gujaf-327	136	17	)	)	PUNCT
gujaf-327	136	18	,	,	PUNCT
gujaf-327	136	19	is	be	AUX
gujaf-327	136	20	how	how	SCONJ
gujaf-327	136	21	well	well	ADV
gujaf-327	136	22	the	the	DET
gujaf-327	136	23	audit	audit	NOUN
gujaf-327	136	24	is	be	AUX
gujaf-327	136	25	able	able	ADJ
gujaf-327	136	26	to	to	PART
gujaf-327	136	27	protect	protect	VERB
gujaf-327	136	28	the	the	DET
gujaf-327	136	29	interest	interest	NOUN
gujaf-327	136	30	of	of	ADP
gujaf-327	136	31	users	user	NOUN
gujaf-327	136	32	through	through	ADP
gujaf-327	136	33	discovering	discover	VERB
gujaf-327	136	34	and	and	CCONJ
gujaf-327	136	35	exposing	expose	VERB
gujaf-327	136	36	substantial	substantial	ADJ
gujaf-327	136	37	misstatements	misstatement	NOUN
gujaf-327	136	38	in	in	ADP
gujaf-327	136	39	the	the	DET
gujaf-327	136	40	financial	financial	ADJ
gujaf-327	136	41	statements	statement	NOUN
gujaf-327	136	42	.	.	PUNCT
gujaf-327	137	1	thus	thus	ADV
gujaf-327	137	2	,	,	PUNCT
gujaf-327	137	3	minimizing	minimize	VERB
gujaf-327	137	4	information	information	NOUN
gujaf-327	137	5	asymmetry	asymmetry	NOUN
gujaf-327	137	6	amongst	amongst	ADP
gujaf-327	137	7	management	management	NOUN
gujaf-327	137	8	and	and	CCONJ
gujaf-327	137	9	the	the	DET
gujaf-327	137	10	users	user	NOUN
gujaf-327	137	11	of	of	ADP
gujaf-327	137	12	financial	financial	ADJ
gujaf-327	137	13	statements	statement	NOUN
gujaf-327	137	14	.	.	PUNCT
gujaf-327	138	1	empirical	empirical	ADJ
gujaf-327	138	2	review	review	NOUN
gujaf-327	138	3	audit	audit	NOUN
gujaf-327	138	4	firm	firm	ADJ
gujaf-327	138	5	independence	independence	NOUN
gujaf-327	138	6	and	and	CCONJ
gujaf-327	138	7	firm	firm	NOUN
gujaf-327	138	8	‘s	‘s	PART
gujaf-327	138	9	performance	performance	NOUN
gujaf-327	138	10	:	:	PUNCT
gujaf-327	138	11	in	in	ADP
gujaf-327	138	12	a	a	DET
gujaf-327	138	13	study	study	NOUN
gujaf-327	138	14	by	by	ADP
gujaf-327	138	15	ashari	ashari	PROPN
gujaf-327	138	16	et	et	PROPN
gujaf-327	138	17	al	al	PROPN
gujaf-327	138	18	.	.	PROPN
gujaf-327	138	19	,	,	PUNCT
gujaf-327	138	20	(	(	PUNCT
gujaf-327	138	21	2020	2020	NUM
gujaf-327	138	22	)	)	PUNCT
gujaf-327	138	23	,	,	PUNCT
gujaf-327	138	24	conducted	conduct	VERB
gujaf-327	138	25	in	in	ADP
gujaf-327	138	26	indonesia	indonesia	PROPN
gujaf-327	138	27	found	find	VERB
gujaf-327	138	28	auditor	auditor	NOUN
gujaf-327	138	29	independence	independence	NOUN
gujaf-327	138	30	to	to	PART
gujaf-327	138	31	affect	affect	VERB
gujaf-327	138	32	audit	audit	NOUN
gujaf-327	138	33	quality	quality	NOUN
gujaf-327	138	34	positively	positively	ADV
gujaf-327	138	35	.	.	PUNCT
gujaf-327	139	1	in	in	ADP
gujaf-327	139	2	another	another	DET
gujaf-327	139	3	study	study	NOUN
gujaf-327	139	4	conducted	conduct	VERB
gujaf-327	139	5	by	by	ADP
gujaf-327	139	6	lassaad	lassaad	PROPN
gujaf-327	139	7	&	&	CCONJ
gujaf-327	139	8	fax	fax	PROPN
gujaf-327	139	9	(	(	PUNCT
gujaf-327	139	10	2020	2020	NUM
gujaf-327	139	11	)	)	PUNCT
gujaf-327	139	12	,	,	PUNCT
gujaf-327	139	13	using	use	VERB
gujaf-327	139	14	the	the	DET
gujaf-327	139	15	multinomial	multinomial	ADJ
gujaf-327	139	16	logistic	logistic	ADJ
gujaf-327	139	17	regression	regression	NOUN
gujaf-327	139	18	,	,	PUNCT
gujaf-327	139	19	found	find	VERB
gujaf-327	139	20	impact	impact	NOUN
gujaf-327	139	21	of	of	ADP
gujaf-327	139	22	audit	audit	NOUN
gujaf-327	139	23	independence	independence	NOUN
gujaf-327	139	24	to	to	PART
gujaf-327	139	25	be	be	AUX
gujaf-327	139	26	statistically	statistically	ADV
gujaf-327	139	27	insignificant	insignificant	ADJ
gujaf-327	139	28	while	while	SCONJ
gujaf-327	139	29	trying	try	VERB
gujaf-327	139	30	to	to	PART
gujaf-327	139	31	achieve	achieve	VERB
gujaf-327	139	32	a	a	DET
gujaf-327	139	33	satisfactory	satisfactory	ADJ
gujaf-327	139	34	joint	joint	ADJ
gujaf-327	139	35	auditing	auditing	NOUN
gujaf-327	139	36	quality	quality	NOUN
gujaf-327	139	37	.	.	PUNCT
gujaf-327	140	1	again	again	ADV
gujaf-327	140	2	,	,	PUNCT
gujaf-327	140	3	in	in	ADP
gujaf-327	140	4	the	the	DET
gujaf-327	140	5	findings	finding	NOUN
gujaf-327	140	6	of	of	ADP
gujaf-327	140	7	a	a	DET
gujaf-327	140	8	study	study	NOUN
gujaf-327	140	9	conducted	conduct	VERB
gujaf-327	140	10	by	by	ADP
gujaf-327	140	11	matoke	matoke	PROPN
gujaf-327	140	12	&	&	CCONJ
gujaf-327	140	13	omwenga	omwenga	PROPN
gujaf-327	140	14	(	(	PUNCT
gujaf-327	140	15	2016	2016	NUM
gujaf-327	140	16	)	)	PUNCT
gujaf-327	140	17	,	,	PUNCT
gujaf-327	140	18	it	it	PRON
gujaf-327	140	19	indicates	indicate	VERB
gujaf-327	140	20	the	the	DET
gujaf-327	140	21	effect	effect	NOUN
gujaf-327	140	22	of	of	ADP
gujaf-327	140	23	audit	audit	NOUN
gujaf-327	140	24	quality	quality	NOUN
gujaf-327	140	25	on	on	ADP
gujaf-327	140	26	financial	financial	ADJ
gujaf-327	140	27	performance	performance	NOUN
gujaf-327	140	28	to	to	PART
gujaf-327	140	29	be	be	AUX
gujaf-327	140	30	positive	positive	ADJ
gujaf-327	140	31	and	and	CCONJ
gujaf-327	140	32	significant	significant	ADJ
gujaf-327	140	33	.	.	PUNCT
gujaf-327	141	1	joint	joint	ADJ
gujaf-327	141	2	audit	audit	NOUN
gujaf-327	141	3	and	and	CCONJ
gujaf-327	141	4	firm	firm	NOUN
gujaf-327	141	5	‘s	‘s	PART
gujaf-327	141	6	performance	performance	NOUN
gujaf-327	141	7	:	:	PUNCT
gujaf-327	141	8	marnet	marnet	NOUN
gujaf-327	141	9	,	,	PUNCT
gujaf-327	141	10	&	&	CCONJ
gujaf-327	141	11	gwillian	gwillian	PROPN
gujaf-327	141	12	.	.	PUNCT
gujaf-327	142	1	(	(	PUNCT
gujaf-327	142	2	2019	2019	NUM
gujaf-327	142	3	)	)	PUNCT
gujaf-327	142	4	,	,	PUNCT
gujaf-327	142	5	in	in	ADP
gujaf-327	142	6	their	their	PRON
gujaf-327	142	7	study	study	NOUN
gujaf-327	142	8	using	use	VERB
gujaf-327	142	9	theoretical	theoretical	ADJ
gujaf-327	142	10	and	and	CCONJ
gujaf-327	142	11	empirical	empirical	ADJ
gujaf-327	142	12	literature	literature	PROPN
gujaf-327	142	13	review	review	PROPN
gujaf-327	142	14	,	,	PUNCT
gujaf-327	142	15	reveals	reveal	VERB
gujaf-327	142	16	joint	joint	ADJ
gujaf-327	142	17	audit	audit	NOUN
gujaf-327	142	18	in	in	ADP
gujaf-327	142	19	united	united	ADJ
gujaf-327	142	20	kingdom	kingdom	PROPN
gujaf-327	142	21	,	,	PUNCT
gujaf-327	142	22	to	to	PART
gujaf-327	142	23	have	have	VERB
gujaf-327	142	24	a	a	DET
gujaf-327	142	25	positive	positive	ADJ
gujaf-327	142	26	impact	impact	NOUN
gujaf-327	142	27	on	on	ADP
gujaf-327	142	28	audit	audit	NOUN
gujaf-327	142	29	quality	quality	NOUN
gujaf-327	142	30	.	.	PUNCT
gujaf-327	143	1	while	while	SCONJ
gujaf-327	143	2	khersiat	khersiat	PROPN
gujaf-327	143	3	(	(	PUNCT
gujaf-327	143	4	2020	2020	NUM
gujaf-327	143	5	)	)	PUNCT
gujaf-327	143	6	,	,	PUNCT
gujaf-327	143	7	in	in	ADP
gujaf-327	143	8	his	his	PRON
gujaf-327	143	9	study	study	NOUN
gujaf-327	143	10	conducted	conduct	VERB
gujaf-327	143	11	on	on	ADP
gujaf-327	143	12	the	the	DET
gujaf-327	143	13	jordanian	jordanian	ADJ
gujaf-327	143	14	auditors	auditor	NOUN
gujaf-327	143	15	,	,	PUNCT
gujaf-327	143	16	discovered	discover	VERB
gujaf-327	143	17	that	that	SCONJ
gujaf-327	143	18	no	no	DET
gujaf-327	143	19	significant	significant	ADJ
gujaf-327	143	20	impact	impact	NOUN
gujaf-327	143	21	of	of	ADP
gujaf-327	143	22	joint	joint	ADJ
gujaf-327	143	23	audit	audit	NOUN
gujaf-327	143	24	exists	exist	VERB
gujaf-327	143	25	in	in	ADP
gujaf-327	143	26	the	the	DET
gujaf-327	143	27	disclosure	disclosure	NOUN
gujaf-327	143	28	of	of	ADP
gujaf-327	143	29	misconduct	misconduct	NOUN
gujaf-327	143	30	in	in	ADP
gujaf-327	143	31	financial	financial	ADJ
gujaf-327	143	32	statements	statement	NOUN
gujaf-327	143	33	.	.	PUNCT
gujaf-327	144	1	hence	hence	ADV
gujaf-327	144	2	,	,	PUNCT
gujaf-327	144	3	jinadu	jinadu	ADV
gujaf-327	144	4	,	,	PUNCT
gujaf-327	144	5	et	et	PROPN
gujaf-327	144	6	al	al	PROPN
gujaf-327	144	7	.	.	PROPN
gujaf-327	144	8	,	,	PUNCT
gujaf-327	144	9	(	(	PUNCT
gujaf-327	144	10	2015	2015	NUM
gujaf-327	144	11	)	)	PUNCT
gujaf-327	144	12	in	in	ADP
gujaf-327	144	13	their	their	PRON
gujaf-327	144	14	study	study	NOUN
gujaf-327	144	15	conducted	conduct	VERB
gujaf-327	144	16	in	in	ADP
gujaf-327	144	17	nigeria	nigeria	PROPN
gujaf-327	144	18	.	.	PUNCT
gujaf-327	144	19	found	find	VERB
gujaf-327	144	20	joint	joint	ADJ
gujaf-327	144	21	auditors	auditor	NOUN
gujaf-327	144	22	'	'	PART
gujaf-327	144	23	presence	presence	NOUN
gujaf-327	144	24	not	not	PART
gujaf-327	144	25	to	to	PART
gujaf-327	144	26	have	have	VERB
gujaf-327	144	27	positive	positive	ADJ
gujaf-327	144	28	impact	impact	NOUN
gujaf-327	144	29	on	on	ADP
gujaf-327	144	30	the	the	DET
gujaf-327	144	31	audit	audit	NOUN
gujaf-327	144	32	,	,	PUNCT
gujaf-327	144	33	but	but	CCONJ
gujaf-327	144	34	would	would	AUX
gujaf-327	144	35	rather	rather	ADV
gujaf-327	144	36	increase	increase	VERB
gujaf-327	144	37	the	the	DET
gujaf-327	144	38	expense	expense	NOUN
gujaf-327	144	39	of	of	ADP
gujaf-327	144	40	an	an	DET
gujaf-327	144	41	audit	audit	NOUN
gujaf-327	144	42	.	.	PUNCT
gujaf-327	145	1	audit	audit	NOUN
gujaf-327	145	2	firm	firm	ADJ
gujaf-327	145	3	experience	experience	NOUN
gujaf-327	145	4	and	and	CCONJ
gujaf-327	145	5	firm	firm	ADJ
gujaf-327	145	6	‘s	‘s	PART
gujaf-327	145	7	performance	performance	NOUN
gujaf-327	145	8	:	:	PUNCT
gujaf-327	145	9	pitkanen	pitkanen	NOUN
gujaf-327	145	10	(	(	PUNCT
gujaf-327	145	11	2016	2016	NUM
gujaf-327	145	12	)	)	PUNCT
gujaf-327	145	13	,	,	PUNCT
gujaf-327	145	14	in	in	ADP
gujaf-327	145	15	his	his	PRON
gujaf-327	145	16	findings	finding	NOUN
gujaf-327	145	17	reveals	reveal	VERB
gujaf-327	145	18	that	that	SCONJ
gujaf-327	145	19	“	"	PUNCT
gujaf-327	145	20	auditor	auditor	NOUN
gujaf-327	145	21	’s	’s	PART
gujaf-327	145	22	prior	prior	ADJ
gujaf-327	145	23	experience	experience	NOUN
gujaf-327	145	24	increases	increase	VERB
gujaf-327	145	25	the	the	DET
gujaf-327	145	26	quality	quality	NOUN
gujaf-327	145	27	of	of	ADP
gujaf-327	145	28	audits	audits	NOUN
gujaf-327	145	29	during	during	ADP
gujaf-327	145	30	the	the	DET
gujaf-327	145	31	first	first	ADJ
gujaf-327	145	32	years	year	NOUN
gujaf-327	145	33	of	of	ADP
gujaf-327	145	34	new	new	ADJ
gujaf-327	145	35	engagements	engagement	NOUN
gujaf-327	145	36	”	"	PUNCT
gujaf-327	145	37	.	.	PUNCT
gujaf-327	146	1	while	while	SCONJ
gujaf-327	146	2	in	in	ADP
gujaf-327	146	3	another	another	DET
gujaf-327	146	4	perspective	perspective	NOUN
gujaf-327	146	5	the	the	DET
gujaf-327	146	6	results	result	NOUN
gujaf-327	146	7	of	of	ADP
gujaf-327	146	8	chariri	chariri	NOUN
gujaf-327	146	9	&	&	CCONJ
gujaf-327	146	10	diponegoro	diponegoro	PROPN
gujaf-327	146	11	(	(	PUNCT
gujaf-327	146	12	2017	2017	NUM
gujaf-327	146	13	)	)	PUNCT
gujaf-327	146	14	,	,	PUNCT
gujaf-327	146	15	reveals	reveal	VERB
gujaf-327	146	16	that	that	SCONJ
gujaf-327	146	17	auditor	auditor	NOUN
gujaf-327	146	18	experience	experience	NOUN
gujaf-327	146	19	has	have	VERB
gujaf-327	146	20	a	a	DET
gujaf-327	146	21	significant	significant	ADJ
gujaf-327	146	22	positive	positive	ADJ
gujaf-327	146	23	effect	effect	NOUN
gujaf-327	146	24	on	on	ADP
gujaf-327	146	25	the	the	DET
gujaf-327	146	26	quality	quality	NOUN
gujaf-327	146	27	of	of	ADP
gujaf-327	146	28	an	an	DET
gujaf-327	146	29	audit	audit	NOUN
gujaf-327	146	30	,	,	PUNCT
gujaf-327	146	31	which	which	PRON
gujaf-327	146	32	boasts	boast	VERB
gujaf-327	146	33	firm	firm	NOUN
gujaf-327	146	34	’s	’s	PART
gujaf-327	146	35	performance	performance	NOUN
gujaf-327	146	36	.	.	PUNCT
gujaf-327	147	1	audit	audit	NOUN
gujaf-327	147	2	firm	firm	ADJ
gujaf-327	147	3	reputation	reputation	NOUN
gujaf-327	147	4	and	and	CCONJ
gujaf-327	147	5	firm	firm	NOUN
gujaf-327	147	6	’s	’s	PART
gujaf-327	147	7	performance	performance	NOUN
gujaf-327	147	8	:	:	PUNCT
gujaf-327	147	9	sayyar	sayyar	NOUN
gujaf-327	147	10	et	et	PROPN
gujaf-327	147	11	al	al	PROPN
gujaf-327	147	12	.	.	PROPN
gujaf-327	147	13	,	,	PUNCT
gujaf-327	147	14	(	(	PUNCT
gujaf-327	147	15	2015	2015	NUM
gujaf-327	147	16	)	)	PUNCT
gujaf-327	147	17	in	in	ADP
gujaf-327	147	18	their	their	PRON
gujaf-327	147	19	study	study	NOUN
gujaf-327	147	20	indicates	indicate	VERB
gujaf-327	147	21	big	big	ADJ
gujaf-327	147	22	auditors	auditor	NOUN
gujaf-327	147	23	to	to	PART
gujaf-327	147	24	have	have	VERB
gujaf-327	147	25	high	high	ADJ
gujaf-327	147	26	reputation	reputation	NOUN
gujaf-327	147	27	resources	resource	NOUN
gujaf-327	147	28	and	and	CCONJ
gujaf-327	147	29	thus	thus	ADV
gujaf-327	147	30	transmits	transmit	VERB
gujaf-327	147	31	a	a	DET
gujaf-327	147	32	more	more	ADV
gujaf-327	147	33	qualitative	qualitative	ADJ
gujaf-327	147	34	differentiation	differentiation	NOUN
gujaf-327	147	35	when	when	SCONJ
gujaf-327	147	36	judged	judge	VERB
gujaf-327	147	37	against	against	ADP
gujaf-327	147	38	nonbrand	nonbrand	NOUN
gujaf-327	147	39	name	name	NOUN
gujaf-327	147	40	auditors	auditor	NOUN
gujaf-327	147	41	.	.	PUNCT
gujaf-327	148	1	likewise	likewise	ADV
gujaf-327	148	2	,	,	PUNCT
gujaf-327	148	3	pham	pham	PROPN
gujaf-327	148	4	,	,	PUNCT
gujaf-327	148	5	duong	duong	PROPN
gujaf-327	148	6	,	,	PUNCT
gujaf-327	148	7	&	&	CCONJ
gujaf-327	148	8	quang	quang	PROPN
gujaf-327	148	9	,	,	PUNCT
gujaf-327	148	10	(	(	PUNCT
gujaf-327	148	11	2017	2017	NUM
gujaf-327	148	12	)	)	PUNCT
gujaf-327	148	13	,	,	PUNCT
gujaf-327	148	14	conducted	conduct	VERB
gujaf-327	148	15	a	a	DET
gujaf-327	148	16	study	study	NOUN
gujaf-327	148	17	on	on	ADP
gujaf-327	148	18	audit	audit	NOUN
gujaf-327	148	19	firm	firm	ADJ
gujaf-327	148	20	reputation	reputation	NOUN
gujaf-327	148	21	and	and	CCONJ
gujaf-327	148	22	audit	audit	NOUN
gujaf-327	148	23	quality	quality	NOUN
gujaf-327	148	24	using	use	VERB
gujaf-327	148	25	cross	cross	NOUN
gujaf-327	148	26	sectional	sectional	ADJ
gujaf-327	148	27	data	datum	NOUN
gujaf-327	148	28	and	and	CCONJ
gujaf-327	148	29	ols	ol	NOUN
gujaf-327	148	30	on	on	ADP
gujaf-327	148	31	e	e	NOUN
gujaf-327	148	32	-	-	NOUN
gujaf-327	148	33	views	view	NOUN
gujaf-327	148	34	7	7	NUM
gujaf-327	148	35	and	and	CCONJ
gujaf-327	148	36	finds	find	VERB
gujaf-327	148	37	out	out	ADP
gujaf-327	148	38	,	,	PUNCT
gujaf-327	148	39	audit	audit	NOUN
gujaf-327	148	40	firm	firm	ADJ
gujaf-327	148	41	reputation	reputation	NOUN
gujaf-327	148	42	to	to	PART
gujaf-327	148	43	have	have	VERB
gujaf-327	148	44	a	a	DET
gujaf-327	148	45	positive	positive	ADJ
gujaf-327	148	46	association	association	NOUN
gujaf-327	148	47	with	with	ADP
gujaf-327	148	48	audit	audit	NOUN
gujaf-327	148	49	quality	quality	NOUN
gujaf-327	148	50	.	.	PUNCT
gujaf-327	149	1	audit	audit	NOUN
gujaf-327	149	2	partner	partner	NOUN
gujaf-327	149	3	tenure	tenure	NOUN
gujaf-327	149	4	and	and	CCONJ
gujaf-327	149	5	firm	firm	NOUN
gujaf-327	149	6	’s	’s	PART
gujaf-327	149	7	performance	performance	NOUN
gujaf-327	149	8	:	:	PUNCT
gujaf-327	149	9	junaidi	junaidi	PROPN
gujaf-327	149	10	et	et	PROPN
gujaf-327	149	11	al	al	PROPN
gujaf-327	149	12	.	.	PROPN
gujaf-327	149	13	,	,	PUNCT
gujaf-327	149	14	(	(	PUNCT
gujaf-327	149	15	2012	2012	NUM
gujaf-327	149	16	)	)	PUNCT
gujaf-327	149	17	in	in	ADP
gujaf-327	149	18	their	their	PRON
gujaf-327	149	19	study	study	NOUN
gujaf-327	149	20	,	,	PUNCT
gujaf-327	149	21	found	find	VERB
gujaf-327	149	22	auditors	auditor	NOUN
gujaf-327	149	23	engaging	engage	VERB
gujaf-327	149	24	in	in	ADP
gujaf-327	149	25	a	a	DET
gujaf-327	149	26	lengthy	lengthy	ADJ
gujaf-327	149	27	relationship	relationship	NOUN
gujaf-327	149	28	with	with	ADP
gujaf-327	149	29	client	client	NOUN
gujaf-327	149	30	,	,	PUNCT
gujaf-327	149	31	to	to	PART
gujaf-327	149	32	operate	operate	VERB
gujaf-327	149	33	more	more	ADV
gujaf-327	149	34	like	like	ADP
gujaf-327	149	35	a	a	DET
gujaf-327	149	36	member	member	NOUN
gujaf-327	149	37	of	of	ADP
gujaf-327	149	38	the	the	DET
gujaf-327	149	39	company	company	NOUN
gujaf-327	149	40	being	be	AUX
gujaf-327	149	41	audited	audit	VERB
gujaf-327	149	42	instead	instead	ADV
gujaf-327	149	43	of	of	ADP
gujaf-327	149	44	proficiently	proficiently	ADV
gujaf-327	149	45	and	and	CCONJ
gujaf-327	149	46	critically	critically	ADV
gujaf-327	149	47	dealing	deal	VERB
gujaf-327	149	48	with	with	ADP
gujaf-327	149	49	the	the	DET
gujaf-327	149	50	assertions	assertion	NOUN
gujaf-327	149	51	of	of	ADP
gujaf-327	149	52	the	the	DET
gujaf-327	149	53	company	company	NOUN
gujaf-327	149	54	.	.	PUNCT
gujaf-327	150	1	however	however	ADV
gujaf-327	150	2	,	,	PUNCT
gujaf-327	150	3	in	in	ADP
gujaf-327	150	4	another	another	DET
gujaf-327	150	5	study	study	NOUN
gujaf-327	150	6	by	by	ADP
gujaf-327	150	7	ogbeifun	ogbeifun	PROPN
gujaf-327	150	8	.	.	PUNCT
gujaf-327	151	1	&	&	CCONJ
gujaf-327	152	1	olorunsola	olorunsola	PROPN
gujaf-327	152	2	(	(	PUNCT
gujaf-327	152	3	2020	2020	NUM
gujaf-327	152	4	)	)	PUNCT
gujaf-327	152	5	,	,	PUNCT
gujaf-327	152	6	in	in	ADP
gujaf-327	152	7	nigeria	nigeria	PROPN
gujaf-327	152	8	which	which	PRON
gujaf-327	152	9	used	use	VERB
gujaf-327	152	10	descriptive	descriptive	ADJ
gujaf-327	152	11	research	research	NOUN
gujaf-327	152	12	design	design	NOUN
gujaf-327	152	13	,	,	PUNCT
gujaf-327	152	14	found	find	VERB
gujaf-327	152	15	out	out	ADP
gujaf-327	152	16	that	that	DET
gujaf-327	152	17	audit	audit	NOUN
gujaf-327	152	18	tenure	tenure	NOUN
gujaf-327	152	19	insignificantly	insignificantly	ADV
gujaf-327	152	20	affects	affect	VERB
gujaf-327	152	21	and	and	CCONJ
gujaf-327	152	22	impacts	impact	NOUN
gujaf-327	152	23	on	on	ADP
gujaf-327	152	24	the	the	DET
gujaf-327	152	25	firm	firm	NOUN
gujaf-327	152	26	’s	’s	PART
gujaf-327	152	27	financial	financial	ADJ
gujaf-327	152	28	performance	performance	NOUN
gujaf-327	152	29	.	.	PUNCT
gujaf-327	153	1	gusau	gusau	ADJ
gujaf-327	153	2	journal	journal	PROPN
gujaf-327	153	3	of	of	ADP
gujaf-327	153	4	accounting	accounting	NOUN
gujaf-327	153	5	and	and	CCONJ
gujaf-327	153	6	finance	finance	NOUN
gujaf-327	153	7	,	,	PUNCT
gujaf-327	153	8	vol	vol	NOUN
gujaf-327	153	9	.	.	PROPN
gujaf-327	153	10	5	5	NUM
gujaf-327	153	11	,	,	PUNCT
gujaf-327	153	12	issue	issue	NOUN
gujaf-327	153	13	2	2	NUM
gujaf-327	153	14	,	,	PUNCT
gujaf-327	153	15	october	october	PROPN
gujaf-327	153	16	,	,	PUNCT
gujaf-327	153	17	2024	2024	NUM
gujaf-327	153	18	22	22	NUM
gujaf-327	153	19	theoretical	theoretical	ADJ
gujaf-327	153	20	framework	framework	NOUN
gujaf-327	153	21	agency	agency	NOUN
gujaf-327	153	22	theory	theory	NOUN
gujaf-327	153	23	:	:	PUNCT
gujaf-327	153	24	the	the	DET
gujaf-327	153	25	theory	theory	NOUN
gujaf-327	153	26	was	be	AUX
gujaf-327	153	27	developed	develop	VERB
gujaf-327	153	28	by	by	ADP
gujaf-327	153	29	jensen	jensen	PROPN
gujaf-327	153	30	&	&	CCONJ
gujaf-327	153	31	meckling	meckle	VERB
gujaf-327	153	32	in	in	ADP
gujaf-327	153	33	1976	1976	NUM
gujaf-327	153	34	based	base	VERB
gujaf-327	153	35	on	on	ADP
gujaf-327	153	36	the	the	DET
gujaf-327	153	37	idea	idea	NOUN
gujaf-327	153	38	that	that	SCONJ
gujaf-327	153	39	when	when	SCONJ
gujaf-327	153	40	a	a	DET
gujaf-327	153	41	company	company	NOUN
gujaf-327	153	42	is	be	AUX
gujaf-327	153	43	established	establish	VERB
gujaf-327	153	44	for	for	ADP
gujaf-327	153	45	the	the	DET
gujaf-327	153	46	first	first	ADJ
gujaf-327	153	47	time	time	NOUN
gujaf-327	153	48	,	,	PUNCT
gujaf-327	153	49	its	its	PRON
gujaf-327	153	50	owners	owner	NOUN
gujaf-327	153	51	are	be	AUX
gujaf-327	153	52	usually	usually	ADV
gujaf-327	153	53	its	its	PRON
gujaf-327	153	54	managers	manager	NOUN
gujaf-327	153	55	.	.	PUNCT
gujaf-327	154	1	but	but	CCONJ
gujaf-327	154	2	as	as	SCONJ
gujaf-327	154	3	the	the	DET
gujaf-327	154	4	company	company	NOUN
gujaf-327	154	5	grows	grow	VERB
gujaf-327	154	6	,	,	PUNCT
gujaf-327	154	7	the	the	DET
gujaf-327	154	8	owners	owner	NOUN
gujaf-327	154	9	assign	assign	VERB
gujaf-327	154	10	managers	manager	NOUN
gujaf-327	154	11	to	to	PART
gujaf-327	154	12	run	run	VERB
gujaf-327	154	13	it	it	PRON
gujaf-327	154	14	hence	hence	ADV
gujaf-327	154	15	,	,	PUNCT
gujaf-327	154	16	a	a	DET
gujaf-327	154	17	type	type	NOUN
gujaf-327	154	18	of	of	ADP
gujaf-327	154	19	agency	agency	NOUN
gujaf-327	154	20	relationship	relationship	NOUN
gujaf-327	154	21	exists	exist	VERB
gujaf-327	154	22	between	between	ADP
gujaf-327	154	23	these	these	DET
gujaf-327	154	24	owners	owner	NOUN
gujaf-327	154	25	and	and	CCONJ
gujaf-327	154	26	the	the	DET
gujaf-327	154	27	managers	manager	NOUN
gujaf-327	154	28	which	which	PRON
gujaf-327	154	29	reflects	reflect	VERB
gujaf-327	154	30	a	a	DET
gujaf-327	154	31	mutual	mutual	ADJ
gujaf-327	154	32	and	and	CCONJ
gujaf-327	154	33	contractual	contractual	ADJ
gujaf-327	154	34	association	association	NOUN
gujaf-327	154	35	that	that	PRON
gujaf-327	154	36	exist	exist	VERB
gujaf-327	154	37	between	between	ADP
gujaf-327	154	38	the	the	DET
gujaf-327	154	39	agent	agent	NOUN
gujaf-327	154	40	and	and	CCONJ
gujaf-327	154	41	the	the	DET
gujaf-327	154	42	principal	principal	NOUN
gujaf-327	154	43	.	.	PUNCT
gujaf-327	155	1	however	however	ADV
gujaf-327	155	2	,	,	PUNCT
gujaf-327	155	3	jensen	jensen	PROPN
gujaf-327	155	4	&	&	CCONJ
gujaf-327	155	5	meckling	meckling	PROPN
gujaf-327	155	6	(	(	PUNCT
gujaf-327	155	7	1976	1976	NUM
gujaf-327	155	8	)	)	PUNCT
gujaf-327	155	9	,	,	PUNCT
gujaf-327	155	10	believes	believe	VERB
gujaf-327	155	11	agency	agency	NOUN
gujaf-327	155	12	theory	theory	NOUN
gujaf-327	155	13	gives	give	VERB
gujaf-327	155	14	agents	agent	NOUN
gujaf-327	155	15	the	the	DET
gujaf-327	155	16	ability	ability	NOUN
gujaf-327	155	17	to	to	PART
gujaf-327	155	18	have	have	AUX
gujaf-327	155	19	information	information	NOUN
gujaf-327	155	20	more	more	ADJ
gujaf-327	155	21	than	than	ADP
gujaf-327	155	22	that	that	PRON
gujaf-327	155	23	of	of	ADP
gujaf-327	155	24	the	the	DET
gujaf-327	155	25	shareholders	shareholder	NOUN
gujaf-327	155	26	which	which	PRON
gujaf-327	155	27	may	may	AUX
gujaf-327	155	28	result	result	VERB
gujaf-327	155	29	to	to	ADP
gujaf-327	155	30	an	an	DET
gujaf-327	155	31	outcome	outcome	NOUN
gujaf-327	155	32	of	of	ADP
gujaf-327	155	33	moral	moral	ADJ
gujaf-327	155	34	hazard	hazard	NOUN
gujaf-327	155	35	.	.	PUNCT
gujaf-327	156	1	the	the	DET
gujaf-327	156	2	theory	theory	NOUN
gujaf-327	156	3	under	under	ADP
gujaf-327	156	4	pins	pin	NOUN
gujaf-327	156	5	audit	audit	NOUN
gujaf-327	156	6	firm	firm	ADJ
gujaf-327	156	7	reputation	reputation	NOUN
gujaf-327	156	8	and	and	CCONJ
gujaf-327	156	9	audit	audit	NOUN
gujaf-327	156	10	partner	partner	NOUN
gujaf-327	156	11	tenure	tenure	NOUN
gujaf-327	156	12	.	.	PUNCT
gujaf-327	157	1	lending	lending	NOUN
gujaf-327	157	2	credibility	credibility	PROPN
gujaf-327	157	3	theory	theory	VERB
gujaf-327	157	4	the	the	DET
gujaf-327	157	5	lending	lending	NOUN
gujaf-327	157	6	credibility	credibility	NOUN
gujaf-327	157	7	theory	theory	NOUN
gujaf-327	157	8	assumes	assume	VERB
gujaf-327	157	9	that	that	SCONJ
gujaf-327	157	10	,	,	PUNCT
gujaf-327	157	11	auditing	auditing	NOUN
gujaf-327	157	12	function	function	NOUN
gujaf-327	157	13	is	be	AUX
gujaf-327	157	14	to	to	PART
gujaf-327	157	15	add	add	VERB
gujaf-327	157	16	credibility	credibility	NOUN
gujaf-327	157	17	to	to	ADP
gujaf-327	157	18	financial	financial	ADJ
gujaf-327	157	19	statements	statement	NOUN
gujaf-327	157	20	,	,	PUNCT
gujaf-327	157	21	this	this	DET
gujaf-327	157	22	theory	theory	NOUN
gujaf-327	157	23	was	be	AUX
gujaf-327	157	24	offered	offer	VERB
gujaf-327	157	25	by	by	ADP
gujaf-327	157	26	watts	watt	NOUN
gujaf-327	157	27	and	and	CCONJ
gujaf-327	157	28	zimmerman	zimmerman	PROPN
gujaf-327	157	29	in	in	ADP
gujaf-327	157	30	1996.iit	1996.iit	PROPN
gujaf-327	157	31	postulates	postulate	NOUN
gujaf-327	157	32	that	that	SCONJ
gujaf-327	157	33	,	,	PUNCT
gujaf-327	157	34	there	there	PRON
gujaf-327	157	35	are	be	VERB
gujaf-327	157	36	possibilities	possibility	NOUN
gujaf-327	157	37	that	that	SCONJ
gujaf-327	157	38	the	the	DET
gujaf-327	157	39	managers	manager	NOUN
gujaf-327	157	40	of	of	ADP
gujaf-327	157	41	a	a	DET
gujaf-327	157	42	company	company	NOUN
gujaf-327	157	43	(	(	PUNCT
gujaf-327	157	44	agents	agent	NOUN
gujaf-327	157	45	)	)	PUNCT
gujaf-327	157	46	may	may	AUX
gujaf-327	157	47	fail	fail	VERB
gujaf-327	157	48	to	to	PART
gujaf-327	157	49	present	present	VERB
gujaf-327	157	50	the	the	DET
gujaf-327	157	51	true	true	ADJ
gujaf-327	157	52	situation	situation	NOUN
gujaf-327	157	53	of	of	ADP
gujaf-327	157	54	the	the	DET
gujaf-327	157	55	company	company	NOUN
gujaf-327	157	56	’s	’s	PART
gujaf-327	157	57	state	state	NOUN
gujaf-327	157	58	of	of	ADP
gujaf-327	157	59	affairs	affair	NOUN
gujaf-327	157	60	.	.	PUNCT
gujaf-327	158	1	which	which	PRON
gujaf-327	158	2	is	be	AUX
gujaf-327	158	3	to	to	PART
gujaf-327	158	4	be	be	AUX
gujaf-327	158	5	presented	present	VERB
gujaf-327	158	6	to	to	ADP
gujaf-327	158	7	the	the	DET
gujaf-327	158	8	owners	owner	NOUN
gujaf-327	158	9	of	of	ADP
gujaf-327	158	10	the	the	DET
gujaf-327	158	11	company	company	NOUN
gujaf-327	158	12	(	(	PUNCT
gujaf-327	158	13	shareholders	shareholder	NOUN
gujaf-327	158	14	)	)	PUNCT
gujaf-327	158	15	and	and	CCONJ
gujaf-327	158	16	to	to	ADP
gujaf-327	158	17	other	other	ADJ
gujaf-327	158	18	stakeholders	stakeholder	NOUN
gujaf-327	158	19	(	(	PUNCT
gujaf-327	158	20	stevenson	stevenson	PROPN
gujaf-327	158	21	,	,	PUNCT
gujaf-327	158	22	2019	2019	NUM
gujaf-327	158	23	)	)	PUNCT
gujaf-327	158	24	.	.	PUNCT
gujaf-327	159	1	hence	hence	ADV
gujaf-327	159	2	,	,	PUNCT
gujaf-327	159	3	stakeholders	stakeholder	NOUN
gujaf-327	159	4	need	need	VERB
gujaf-327	159	5	a	a	DET
gujaf-327	159	6	third	third	ADJ
gujaf-327	159	7	party	party	NOUN
gujaf-327	159	8	that	that	PRON
gujaf-327	159	9	is	be	AUX
gujaf-327	159	10	an	an	DET
gujaf-327	159	11	independent	independent	ADJ
gujaf-327	159	12	umpire	umpire	NOUN
gujaf-327	159	13	to	to	PART
gujaf-327	159	14	validate	validate	VERB
gujaf-327	159	15	and	and	CCONJ
gujaf-327	159	16	certify	certify	VERB
gujaf-327	159	17	the	the	DET
gujaf-327	159	18	truthfulness	truthfulness	ADJ
gujaf-327	159	19	of	of	ADP
gujaf-327	159	20	the	the	DET
gujaf-327	159	21	financial	financial	ADJ
gujaf-327	159	22	position	position	NOUN
gujaf-327	159	23	of	of	ADP
gujaf-327	159	24	their	their	PRON
gujaf-327	159	25	company	company	NOUN
gujaf-327	159	26	and	and	CCONJ
gujaf-327	159	27	the	the	DET
gujaf-327	159	28	profit	profit	NOUN
gujaf-327	159	29	as	as	SCONJ
gujaf-327	159	30	declared	declare	VERB
gujaf-327	159	31	by	by	ADP
gujaf-327	159	32	the	the	DET
gujaf-327	159	33	management	management	NOUN
gujaf-327	159	34	,	,	PUNCT
gujaf-327	159	35	in	in	ADP
gujaf-327	159	36	person	person	NOUN
gujaf-327	159	37	of	of	ADP
gujaf-327	159	38	(	(	PUNCT
gujaf-327	159	39	an	an	DET
gujaf-327	159	40	auditor	auditor	NOUN
gujaf-327	159	41	)	)	PUNCT
gujaf-327	159	42	owolabi	owolabi	NOUN
gujaf-327	159	43	,	,	PUNCT
gujaf-327	159	44	&	&	CCONJ
gujaf-327	159	45	ajala	ajala	NOUN
gujaf-327	159	46	(	(	PUNCT
gujaf-327	159	47	2020	2020	NUM
gujaf-327	159	48	conceptual	conceptual	ADJ
gujaf-327	159	49	framework	framework	NOUN
gujaf-327	159	50	below	below	ADV
gujaf-327	159	51	is	be	AUX
gujaf-327	159	52	the	the	DET
gujaf-327	159	53	pictorial	pictorial	ADJ
gujaf-327	159	54	presentation	presentation	NOUN
gujaf-327	159	55	of	of	ADP
gujaf-327	159	56	the	the	DET
gujaf-327	159	57	expected	expect	VERB
gujaf-327	159	58	correlation	correlation	NOUN
gujaf-327	159	59	between	between	ADP
gujaf-327	159	60	audit	audit	NOUN
gujaf-327	159	61	quality	quality	NOUN
gujaf-327	159	62	and	and	CCONJ
gujaf-327	159	63	firm	firm	NOUN
gujaf-327	159	64	’s	’s	PART
gujaf-327	159	65	performance	performance	NOUN
gujaf-327	159	66	.	.	PUNCT
gujaf-327	160	1	fig	fig	NOUN
gujaf-327	160	2	.	.	PUNCT
gujaf-327	161	1	1	1	X
gujaf-327	161	2	.	.	X
gujaf-327	161	3	source	source	NOUN
gujaf-327	161	4	:	:	PUNCT
gujaf-327	161	5	author	author	NOUN
gujaf-327	161	6	aud	aud	PROPN
gujaf-327	161	7	independence	independence	PROPN
gujaf-327	161	8	inndindependence	inndindependence	NOUN
gujaf-327	161	9	performance	performance	NOUN
gujaf-327	161	10	joint	joint	ADJ
gujaf-327	161	11	audit	audit	NOUN
gujaf-327	161	12	aud	aud	PROPN
gujaf-327	161	13	experience	experience	PROPN
gujaf-327	161	14	aud	aud	PROPN
gujaf-327	161	15	reputation	reputation	PROPN
gujaf-327	161	16	aud	aud	PROPN
gujaf-327	161	17	partnr	partnr	PROPN
gujaf-327	161	18	tenure	tenure	NOUN
gujaf-327	161	19	gusau	gusau	PROPN
gujaf-327	161	20	journal	journal	PROPN
gujaf-327	161	21	of	of	ADP
gujaf-327	161	22	accounting	accounting	NOUN
gujaf-327	161	23	and	and	CCONJ
gujaf-327	161	24	finance	finance	NOUN
gujaf-327	161	25	,	,	PUNCT
gujaf-327	161	26	vol	vol	NOUN
gujaf-327	161	27	.	.	PROPN
gujaf-327	161	28	5	5	NUM
gujaf-327	161	29	,	,	PUNCT
gujaf-327	161	30	issue	issue	NOUN
gujaf-327	161	31	2	2	NUM
gujaf-327	161	32	,	,	PUNCT
gujaf-327	161	33	october	october	PROPN
gujaf-327	161	34	,	,	PUNCT
gujaf-327	161	35	2024	2024	NUM
gujaf-327	161	36	23	23	NUM
gujaf-327	161	37	3.0	3.0	NUM
gujaf-327	161	38	methodology	methodology	NOUN
gujaf-327	161	39	research	research	NOUN
gujaf-327	161	40	design	design	VERB
gujaf-327	161	41	the	the	DET
gujaf-327	161	42	research	research	NOUN
gujaf-327	161	43	design	design	NOUN
gujaf-327	161	44	used	use	VERB
gujaf-327	161	45	is	be	AUX
gujaf-327	161	46	correlation	correlation	NOUN
gujaf-327	161	47	and	and	CCONJ
gujaf-327	161	48	ex	ex	ADJ
gujaf-327	161	49	-	-	ADJ
gujaf-327	161	50	post	post	ADJ
gujaf-327	161	51	factor	factor	NOUN
gujaf-327	161	52	research	research	NOUN
gujaf-327	161	53	design	design	NOUN
gujaf-327	161	54	.	.	PUNCT
gujaf-327	162	1	it	it	PRON
gujaf-327	162	2	was	be	AUX
gujaf-327	162	3	adopted	adopt	VERB
gujaf-327	162	4	because	because	SCONJ
gujaf-327	162	5	the	the	DET
gujaf-327	162	6	data	datum	NOUN
gujaf-327	162	7	used	use	VERB
gujaf-327	162	8	in	in	ADP
gujaf-327	162	9	analyzing	analyze	VERB
gujaf-327	162	10	and	and	CCONJ
gujaf-327	162	11	interpreting	interpret	VERB
gujaf-327	162	12	the	the	DET
gujaf-327	162	13	result	result	NOUN
gujaf-327	162	14	was	be	AUX
gujaf-327	162	15	collected	collect	VERB
gujaf-327	162	16	from	from	ADP
gujaf-327	162	17	historical	historical	ADJ
gujaf-327	162	18	records	record	NOUN
gujaf-327	162	19	of	of	ADP
gujaf-327	162	20	the	the	DET
gujaf-327	162	21	study	study	NOUN
gujaf-327	162	22	population	population	NOUN
gujaf-327	162	23	which	which	PRON
gujaf-327	162	24	is	be	AUX
gujaf-327	162	25	not	not	PART
gujaf-327	162	26	meant	mean	VERB
gujaf-327	162	27	for	for	ADP
gujaf-327	162	28	the	the	DET
gujaf-327	162	29	research	research	NOUN
gujaf-327	162	30	work	work	NOUN
gujaf-327	162	31	.	.	PUNCT
gujaf-327	163	1	population	population	NOUN
gujaf-327	163	2	and	and	CCONJ
gujaf-327	163	3	sample	sample	NOUN
gujaf-327	163	4	of	of	ADP
gujaf-327	163	5	the	the	DET
gujaf-327	163	6	study	study	NOUN
gujaf-327	163	7	the	the	DET
gujaf-327	163	8	study	study	NOUN
gujaf-327	163	9	takes	take	VERB
gujaf-327	163	10	the	the	DET
gujaf-327	163	11	entire	entire	ADJ
gujaf-327	163	12	population	population	NOUN
gujaf-327	163	13	of	of	ADP
gujaf-327	163	14	all	all	DET
gujaf-327	163	15	the	the	DET
gujaf-327	163	16	consumer	consumer	NOUN
gujaf-327	163	17	goods	good	NOUN
gujaf-327	163	18	firms	firm	NOUN
gujaf-327	163	19	listed	list	VERB
gujaf-327	163	20	in	in	ADP
gujaf-327	163	21	the	the	DET
gujaf-327	163	22	nigerian	nigerian	ADJ
gujaf-327	163	23	stock	stock	NOUN
gujaf-327	163	24	exchange	exchange	PROPN
gujaf-327	163	25	as	as	ADP
gujaf-327	163	26	at	at	ADP
gujaf-327	163	27	december	december	PROPN
gujaf-327	163	28	2021	2021	NUM
gujaf-327	163	29	.	.	PUNCT
gujaf-327	164	1	however	however	ADV
gujaf-327	164	2	,	,	PUNCT
gujaf-327	164	3	they	they	PRON
gujaf-327	164	4	were	be	AUX
gujaf-327	164	5	subjected	subject	VERB
gujaf-327	164	6	to	to	ADP
gujaf-327	164	7	a	a	DET
gujaf-327	164	8	non	non	ADJ
gujaf-327	164	9	-	-	ADJ
gujaf-327	164	10	probability	probability	ADJ
gujaf-327	164	11	sampling	sampling	NOUN
gujaf-327	164	12	criterion	criterion	NOUN
gujaf-327	164	13	.	.	PUNCT
gujaf-327	165	1	based	base	VERB
gujaf-327	165	2	on	on	ADP
gujaf-327	165	3	the	the	DET
gujaf-327	165	4	filter	filter	NOUN
gujaf-327	165	5	that	that	PRON
gujaf-327	165	6	;	;	PUNCT
gujaf-327	165	7	for	for	ADP
gujaf-327	165	8	any	any	DET
gujaf-327	165	9	firm	firm	NOUN
gujaf-327	165	10	to	to	PART
gujaf-327	165	11	be	be	AUX
gujaf-327	165	12	included	include	VERB
gujaf-327	165	13	in	in	ADP
gujaf-327	165	14	the	the	DET
gujaf-327	165	15	sample	sample	NOUN
gujaf-327	165	16	,	,	PUNCT
gujaf-327	165	17	it	it	PRON
gujaf-327	165	18	must	must	AUX
gujaf-327	165	19	be	be	AUX
gujaf-327	165	20	listed	list	VERB
gujaf-327	165	21	within	within	ADP
gujaf-327	165	22	the	the	DET
gujaf-327	165	23	years	year	NOUN
gujaf-327	165	24	under	under	ADP
gujaf-327	165	25	review	review	NOUN
gujaf-327	165	26	(	(	PUNCT
gujaf-327	165	27	2012	2012	NUM
gujaf-327	165	28	to	to	ADP
gujaf-327	165	29	2021	2021	NUM
gujaf-327	165	30	)	)	PUNCT
gujaf-327	165	31	and	and	CCONJ
gujaf-327	165	32	must	must	AUX
gujaf-327	165	33	publish	publish	VERB
gujaf-327	165	34	its	its	PRON
gujaf-327	165	35	annual	annual	ADJ
gujaf-327	165	36	report	report	NOUN
gujaf-327	165	37	for	for	ADP
gujaf-327	165	38	the	the	DET
gujaf-327	165	39	period	period	NOUN
gujaf-327	165	40	.	.	PUNCT
gujaf-327	166	1	the	the	DET
gujaf-327	166	2	study	study	NOUN
gujaf-327	166	3	arrived	arrive	VERB
gujaf-327	166	4	at	at	ADP
gujaf-327	166	5	adjusted	adjust	VERB
gujaf-327	166	6	population	population	NOUN
gujaf-327	166	7	of	of	ADP
gujaf-327	166	8	16	16	NUM
gujaf-327	166	9	firms	firm	NOUN
gujaf-327	166	10	out	out	ADP
gujaf-327	166	11	of	of	ADP
gujaf-327	166	12	the	the	DET
gujaf-327	166	13	21	21	NUM
gujaf-327	166	14	listed	list	VERB
gujaf-327	166	15	consumer	consumer	NOUN
gujaf-327	166	16	goods	good	NOUN
gujaf-327	166	17	firms	firm	NOUN
gujaf-327	166	18	in	in	ADP
gujaf-327	166	19	the	the	DET
gujaf-327	166	20	nigerian	nigerian	ADJ
gujaf-327	166	21	stock	stock	NOUN
gujaf-327	166	22	exchange	exchange	PROPN
gujaf-327	166	23	as	as	ADP
gujaf-327	166	24	at	at	ADP
gujaf-327	166	25	31st	31st	PROPN
gujaf-327	166	26	december	december	PROPN
gujaf-327	166	27	,	,	PUNCT
gujaf-327	166	28	2021.which	2021.which	PRON
gujaf-327	166	29	account	account	VERB
gujaf-327	166	30	for	for	ADP
gujaf-327	166	31	76	76	NUM
gujaf-327	166	32	per	per	ADP
gujaf-327	166	33	cent	cent	NOUN
gujaf-327	166	34	of	of	ADP
gujaf-327	166	35	the	the	DET
gujaf-327	166	36	targeted	target	VERB
gujaf-327	166	37	population	population	NOUN
gujaf-327	166	38	which	which	PRON
gujaf-327	166	39	was	be	AUX
gujaf-327	166	40	supported	support	VERB
gujaf-327	166	41	by	by	ADP
gujaf-327	166	42	(	(	PUNCT
gujaf-327	166	43	ahmed	ahmed	PROPN
gujaf-327	166	44	et	et	PROPN
gujaf-327	166	45	al	al	PROPN
gujaf-327	166	46	.	.	PROPN
gujaf-327	166	47	,	,	PUNCT
gujaf-327	166	48	2016	2016	NUM
gujaf-327	166	49	)	)	PUNCT
gujaf-327	166	50	.	.	PUNCT
gujaf-327	167	1	sources	source	NOUN
gujaf-327	167	2	and	and	CCONJ
gujaf-327	167	3	methods	method	NOUN
gujaf-327	167	4	of	of	ADP
gujaf-327	167	5	data	datum	NOUN
gujaf-327	167	6	collection	collection	NOUN
gujaf-327	167	7	the	the	DET
gujaf-327	167	8	secondary	secondary	ADJ
gujaf-327	167	9	source	source	NOUN
gujaf-327	167	10	of	of	ADP
gujaf-327	167	11	data	datum	NOUN
gujaf-327	167	12	used	use	VERB
gujaf-327	167	13	in	in	ADP
gujaf-327	167	14	the	the	DET
gujaf-327	167	15	study	study	NOUN
gujaf-327	167	16	was	be	AUX
gujaf-327	167	17	extracted	extract	VERB
gujaf-327	167	18	from	from	ADP
gujaf-327	167	19	end	end	NOUN
gujaf-327	167	20	of	of	ADP
gujaf-327	167	21	year	year	NOUN
gujaf-327	167	22	financial	financial	ADJ
gujaf-327	167	23	reports	report	NOUN
gujaf-327	167	24	of	of	ADP
gujaf-327	167	25	the	the	DET
gujaf-327	167	26	firms	firm	NOUN
gujaf-327	167	27	been	be	AUX
gujaf-327	167	28	studied	study	VERB
gujaf-327	167	29	.	.	PUNCT
gujaf-327	168	1	the	the	DET
gujaf-327	168	2	fact	fact	NOUN
gujaf-327	168	3	book	book	NOUN
gujaf-327	168	4	of	of	ADP
gujaf-327	168	5	the	the	DET
gujaf-327	168	6	nigerian	nigerian	ADJ
gujaf-327	168	7	stock	stock	NOUN
gujaf-327	168	8	exchange	exchange	PROPN
gujaf-327	168	9	was	be	AUX
gujaf-327	168	10	used	use	VERB
gujaf-327	168	11	to	to	PART
gujaf-327	168	12	find	find	VERB
gujaf-327	168	13	out	out	ADP
gujaf-327	168	14	the	the	DET
gujaf-327	168	15	number	number	NOUN
gujaf-327	168	16	of	of	ADP
gujaf-327	168	17	consumer	consumer	NOUN
gujaf-327	168	18	goods	good	NOUN
gujaf-327	168	19	firms	firm	NOUN
gujaf-327	168	20	listed	list	VERB
gujaf-327	168	21	for	for	ADP
gujaf-327	168	22	the	the	DET
gujaf-327	168	23	period	period	NOUN
gujaf-327	168	24	of	of	ADP
gujaf-327	168	25	2012	2012	NUM
gujaf-327	168	26	to	to	ADP
gujaf-327	168	27	2021	2021	NUM
gujaf-327	168	28	.	.	PUNCT
gujaf-327	169	1	techniques	technique	NOUN
gujaf-327	169	2	of	of	ADP
gujaf-327	169	3	data	datum	NOUN
gujaf-327	169	4	analysis	analysis	NOUN
gujaf-327	169	5	panel	panel	NOUN
gujaf-327	169	6	multiple	multiple	ADJ
gujaf-327	169	7	regression	regression	NOUN
gujaf-327	169	8	technique	technique	NOUN
gujaf-327	169	9	of	of	ADP
gujaf-327	169	10	data	datum	NOUN
gujaf-327	169	11	analysis	analysis	NOUN
gujaf-327	169	12	was	be	AUX
gujaf-327	169	13	used	use	VERB
gujaf-327	169	14	in	in	ADP
gujaf-327	169	15	the	the	DET
gujaf-327	169	16	study	study	NOUN
gujaf-327	169	17	.	.	PUNCT
gujaf-327	170	1	the	the	DET
gujaf-327	170	2	study	study	NOUN
gujaf-327	170	3	model	model	NOUN
gujaf-327	170	4	composes	compose	VERB
gujaf-327	170	5	of	of	ADP
gujaf-327	170	6	two	two	NUM
gujaf-327	170	7	explained	explain	VERB
gujaf-327	170	8	variables	variable	NOUN
gujaf-327	170	9	,	,	PUNCT
gujaf-327	170	10	thus	thus	ADV
gujaf-327	170	11	,	,	PUNCT
gujaf-327	170	12	roe	roe	PROPN
gujaf-327	170	13	and	and	CCONJ
gujaf-327	170	14	eva	eva	PROPN
gujaf-327	170	15	.	.	PUNCT
gujaf-327	171	1	the	the	DET
gujaf-327	171	2	multiple	multiple	ADJ
gujaf-327	171	3	linear	linear	ADJ
gujaf-327	171	4	regression	regression	NOUN
gujaf-327	171	5	technique	technique	NOUN
gujaf-327	171	6	is	be	AUX
gujaf-327	171	7	used	use	VERB
gujaf-327	171	8	with	with	ADP
gujaf-327	171	9	stata	stata	NOUN
gujaf-327	171	10	,	,	PUNCT
gujaf-327	171	11	as	as	SCONJ
gujaf-327	171	12	a	a	DET
gujaf-327	171	13	statistical	statistical	ADJ
gujaf-327	171	14	tool	tool	NOUN
gujaf-327	171	15	of	of	ADP
gujaf-327	171	16	analysis	analysis	NOUN
gujaf-327	171	17	and	and	CCONJ
gujaf-327	171	18	post	post	NOUN
gujaf-327	171	19	estimation	estimation	NOUN
gujaf-327	171	20	(	(	PUNCT
gujaf-327	171	21	diagnostic	diagnostic	ADJ
gujaf-327	171	22	)	)	PUNCT
gujaf-327	171	23	test	test	NOUN
gujaf-327	171	24	was	be	AUX
gujaf-327	171	25	conducted	conduct	VERB
gujaf-327	171	26	.	.	PUNCT
gujaf-327	172	1	(	(	PUNCT
gujaf-327	172	2	test	test	NOUN
gujaf-327	172	3	result	result	NOUN
gujaf-327	172	4	in	in	ADP
gujaf-327	172	5	appendix	appendix	NOUN
gujaf-327	172	6	)	)	PUNCT
gujaf-327	172	7	.	.	PUNCT
gujaf-327	173	1	model	model	NOUN
gujaf-327	173	2	specification	specification	NOUN
gujaf-327	173	3	the	the	DET
gujaf-327	173	4	linear	linear	ADJ
gujaf-327	173	5	multiple	multiple	ADJ
gujaf-327	173	6	regression	regression	NOUN
gujaf-327	173	7	equation	equation	NOUN
gujaf-327	173	8	model	model	NOUN
gujaf-327	173	9	is	be	AUX
gujaf-327	173	10	as	as	SCONJ
gujaf-327	173	11	follows	follow	VERB
gujaf-327	173	12	:	:	PUNCT
gujaf-327	174	1	roeit	roeit	PROPN
gujaf-327	174	2	=	=	SYM
gujaf-327	174	3	β0	β0	PROPN
gujaf-327	174	4	+	+	CCONJ
gujaf-327	174	5	β1aiit	β1aiit	NOUN
gujaf-327	174	6	+	+	CCONJ
gujaf-327	174	7	β2	β2	NOUN
gujaf-327	174	8	jait	jait	VERB
gujaf-327	174	9	+	+	CCONJ
gujaf-327	174	10	β3aeit+	β3aeit+	X
gujaf-327	174	11	β4apit+	β4apit+	PROPN
gujaf-327	175	1	β5atit	β5atit	PROPN
gujaf-327	176	1	+	+	ADP
gujaf-327	176	2	eit	eit	X
gujaf-327	176	3	……	……	NOUN
gujaf-327	176	4	……	……	NOUN
gujaf-327	176	5	……	……	NOUN
gujaf-327	176	6	……	……	NOUN
gujaf-327	176	7	……	……	NOUN
gujaf-327	176	8	……	……	NOUN
gujaf-327	176	9	.	.	PUNCT
gujaf-327	177	1	(	(	PUNCT
gujaf-327	177	2	1	1	X
gujaf-327	177	3	)	)	PUNCT
gujaf-327	177	4	evait=	evait=	NUM
gujaf-327	177	5	β0	β0	PROPN
gujaf-327	177	6	+	+	CCONJ
gujaf-327	177	7	β1aiit	β1aiit	NOUN
gujaf-327	177	8	+	+	CCONJ
gujaf-327	177	9	β2	β2	NOUN
gujaf-327	177	10	jait	jait	VERB
gujaf-327	177	11	+	+	CCONJ
gujaf-327	177	12	β3aeit+	β3aeit+	X
gujaf-327	177	13	β4apit+	β4apit+	PROPN
gujaf-327	178	1	β5atit	β5atit	PROPN
gujaf-327	178	2	+	+	NOUN
gujaf-327	178	3	eit	eit	PROPN
gujaf-327	178	4	…	…	X
gujaf-327	178	5	…	…	PUNCT
gujaf-327	178	6	…	…	PUNCT
gujaf-327	178	7	…	…	PUNCT
gujaf-327	178	8	…	…	PUNCT
gujaf-327	178	9	…	…	PUNCT
gujaf-327	178	10	…	…	PUNCT
gujaf-327	178	11	…	…	PUNCT
gujaf-327	178	12	…	…	PUNCT
gujaf-327	178	13	…	…	PUNCT
gujaf-327	178	14	..	..	PUNCT
gujaf-327	178	15	…	…	PUNCT
gujaf-327	178	16	…	…	PUNCT
gujaf-327	178	17	..	..	PUNCT
gujaf-327	178	18	(2	(2	NUM
gujaf-327	178	19	)	)	PUNCT
gujaf-327	178	20	roe	roe	NOUN
gujaf-327	178	21	=	=	NOUN
gujaf-327	178	22	return	return	NOUN
gujaf-327	178	23	on	on	ADP
gujaf-327	178	24	equity	equity	NOUN
gujaf-327	178	25	eva	eva	PROPN
gujaf-327	178	26	=	=	PROPN
gujaf-327	178	27	economic	economic	ADJ
gujaf-327	178	28	value	value	NOUN
gujaf-327	178	29	added	add	VERB
gujaf-327	178	30	ai	ai	NOUN
gujaf-327	178	31	=	=	PUNCT
gujaf-327	178	32	audit	audit	NOUN
gujaf-327	178	33	firm	firm	NOUN
gujaf-327	178	34	’s	’s	PART
gujaf-327	178	35	independence	independence	NOUN
gujaf-327	178	36	ja	ja	PROPN
gujaf-327	178	37	=	=	PUNCT
gujaf-327	178	38	joint	joint	ADJ
gujaf-327	178	39	audit	audit	NOUN
gujaf-327	178	40	ae	ae	PROPN
gujaf-327	178	41	=	=	PUNCT
gujaf-327	178	42	audit	audit	NOUN
gujaf-327	178	43	firm	firm	NOUN
gujaf-327	178	44	’s	’s	PART
gujaf-327	178	45	experience	experience	NOUN
gujaf-327	178	46	ap	ap	PROPN
gujaf-327	179	1	=	=	NOUN
gujaf-327	179	2	audit	audit	NOUN
gujaf-327	179	3	firm	firm	NOUN
gujaf-327	179	4	’s	’s	PART
gujaf-327	179	5	reputation	reputation	NOUN
gujaf-327	179	6	at	at	ADP
gujaf-327	179	7	=	=	NOUN
gujaf-327	179	8	audit	audit	NOUN
gujaf-327	179	9	partner	partner	NOUN
gujaf-327	179	10	’s	’s	PART
gujaf-327	179	11	tenure	tenure	NOUN
gujaf-327	179	12	e	e	NOUN
gujaf-327	179	13	=	=	NOUN
gujaf-327	179	14	error	error	NOUN
gujaf-327	179	15	term	term	NOUN
gujaf-327	179	16	it	it	PRON
gujaf-327	179	17	=	=	NOUN
gujaf-327	179	18	panel	panel	NOUN
gujaf-327	179	19	data	data	VERB
gujaf-327	179	20	gusau	gusau	PROPN
gujaf-327	179	21	journal	journal	NOUN
gujaf-327	179	22	of	of	ADP
gujaf-327	179	23	accounting	accounting	NOUN
gujaf-327	179	24	and	and	CCONJ
gujaf-327	179	25	finance	finance	NOUN
gujaf-327	179	26	,	,	PUNCT
gujaf-327	179	27	vol	vol	NOUN
gujaf-327	179	28	.	.	PROPN
gujaf-327	179	29	5	5	NUM
gujaf-327	179	30	,	,	PUNCT
gujaf-327	179	31	issue	issue	NOUN
gujaf-327	179	32	2	2	NUM
gujaf-327	179	33	,	,	PUNCT
gujaf-327	179	34	october	october	PROPN
gujaf-327	179	35	,	,	PUNCT
gujaf-327	179	36	2024	2024	NUM
gujaf-327	179	37	24	24	NUM
gujaf-327	179	38	table	table	NOUN
gujaf-327	179	39	1	1	NUM
gujaf-327	179	40	measurement	measurement	NOUN
gujaf-327	179	41	of	of	ADP
gujaf-327	179	42	variables	variable	NOUN
gujaf-327	179	43	acronyms	acronyms	PROPN
gujaf-327	179	44	variables	variable	NOUN
gujaf-327	179	45	measurement	measurement	NOUN
gujaf-327	179	46	source	source	NOUN
gujaf-327	179	47	(	(	PUNCT
gujaf-327	179	48	r.o.e	r.o.e	NOUN
gujaf-327	179	49	):	):	PUNCT
gujaf-327	179	50	return	return	NOUN
gujaf-327	179	51	on	on	ADP
gujaf-327	179	52	equity	equity	NOUN
gujaf-327	179	53	is	be	AUX
gujaf-327	179	54	thus	thus	ADV
gujaf-327	179	55	calculated	calculate	VERB
gujaf-327	179	56	as	as	ADP
gujaf-327	179	57	:	:	PUNCT
gujaf-327	179	58	profit	profit	NOUN
gujaf-327	179	59	after	after	ADP
gujaf-327	179	60	tax	tax	NOUN
gujaf-327	179	61	divide	divide	NOUN
gujaf-327	179	62	by	by	ADP
gujaf-327	179	63	sales	sale	NOUN
gujaf-327	179	64	for	for	ADP
gujaf-327	179	65	a	a	DET
gujaf-327	179	66	firm	firm	NOUN
gujaf-327	179	67	at	at	ADP
gujaf-327	179	68	a	a	DET
gujaf-327	179	69	given	give	VERB
gujaf-327	179	70	point	point	NOUN
gujaf-327	179	71	in	in	ADP
gujaf-327	179	72	time	time	NOUN
gujaf-327	179	73	.	.	PUNCT
gujaf-327	180	1	(	(	PUNCT
gujaf-327	180	2	matoke	matoke	NOUN
gujaf-327	180	3	&	&	CCONJ
gujaf-327	180	4	omwenga	omwenga	NOUN
gujaf-327	180	5	,	,	PUNCT
gujaf-327	180	6	2016	2016	NUM
gujaf-327	180	7	)	)	PUNCT
gujaf-327	180	8	(	(	PUNCT
gujaf-327	180	9	eva	eva	NOUN
gujaf-327	180	10	):	):	PUNCT
gujaf-327	180	11	economic	economic	ADJ
gujaf-327	180	12	value	value	NOUN
gujaf-327	180	13	added	add	VERB
gujaf-327	180	14	is	be	AUX
gujaf-327	180	15	thus	thus	ADV
gujaf-327	180	16	calculated	calculate	VERB
gujaf-327	180	17	as	as	ADP
gujaf-327	180	18	net	net	ADJ
gujaf-327	180	19	profit	profit	NOUN
gujaf-327	180	20	after	after	ADP
gujaf-327	180	21	tax	tax	NOUN
gujaf-327	180	22	(	(	PUNCT
gujaf-327	180	23	equity	equity	NOUN
gujaf-327	180	24	+	+	NOUN
gujaf-327	180	25	total	total	ADJ
gujaf-327	180	26	liability	liability	NOUN
gujaf-327	180	27	)	)	PUNCT
gujaf-327	180	28	*	*	PUNCT
gujaf-327	181	1	cost	cost	NOUN
gujaf-327	181	2	of	of	ADP
gujaf-327	181	3	capital	capital	NOUN
gujaf-327	181	4	(	(	PUNCT
gujaf-327	181	5	zahia	zahia	PROPN
gujaf-327	181	6	&	&	CCONJ
gujaf-327	181	7	reda	reda	PROPN
gujaf-327	181	8	,	,	PUNCT
gujaf-327	181	9	2012	2012	NUM
gujaf-327	181	10	)	)	PUNCT
gujaf-327	181	11	(	(	PUNCT
gujaf-327	181	12	ai	ai	VERB
gujaf-327	181	13	):	):	PUNCT
gujaf-327	181	14	audit	audit	NOUN
gujaf-327	181	15	firm	firm	NOUN
gujaf-327	181	16	’s	’s	PART
gujaf-327	181	17	independence	independence	NOUN
gujaf-327	181	18	this	this	PRON
gujaf-327	181	19	is	be	AUX
gujaf-327	181	20	calculated	calculate	VERB
gujaf-327	181	21	by	by	ADP
gujaf-327	181	22	using	use	VERB
gujaf-327	181	23	the	the	DET
gujaf-327	181	24	average	average	ADJ
gujaf-327	181	25	audit	audit	NOUN
gujaf-327	181	26	fees	fee	NOUN
gujaf-327	181	27	of	of	ADP
gujaf-327	181	28	the	the	DET
gujaf-327	181	29	sector	sector	NOUN
gujaf-327	181	30	,	,	PUNCT
gujaf-327	181	31	compared	compare	VERB
gujaf-327	181	32	with	with	ADP
gujaf-327	181	33	the	the	DET
gujaf-327	181	34	audit	audit	NOUN
gujaf-327	181	35	firm	firm	NOUN
gujaf-327	181	36	fee	fee	NOUN
gujaf-327	181	37	for	for	ADP
gujaf-327	181	38	a	a	DET
gujaf-327	181	39	particular	particular	ADJ
gujaf-327	181	40	year	year	NOUN
gujaf-327	181	41	.	.	PUNCT
gujaf-327	182	1	ai	ai	VERB
gujaf-327	182	2	is	be	AUX
gujaf-327	182	3	coded	code	VERB
gujaf-327	182	4	‘	'	PUNCT
gujaf-327	182	5	1	1	NUM
gujaf-327	182	6	’	'	PUNCT
gujaf-327	182	7	if	if	SCONJ
gujaf-327	182	8	the	the	DET
gujaf-327	182	9	audit	audit	NOUN
gujaf-327	182	10	fee	fee	NOUN
gujaf-327	182	11	is	be	AUX
gujaf-327	182	12	above	above	ADP
gujaf-327	182	13	the	the	DET
gujaf-327	182	14	industrial	industrial	ADJ
gujaf-327	182	15	sector	sector	NOUN
gujaf-327	182	16	’s	’s	PART
gujaf-327	182	17	audit	audit	NOUN
gujaf-327	182	18	fee	fee	NOUN
gujaf-327	182	19	otherwise	otherwise	ADV
gujaf-327	182	20	coded	code	VERB
gujaf-327	182	21	‘	'	PUNCT
gujaf-327	182	22	0	0	NUM
gujaf-327	182	23	’	'	PUNCT
gujaf-327	182	24	(	(	PUNCT
gujaf-327	182	25	hassan	hassan	PROPN
gujaf-327	182	26	&	&	CCONJ
gujaf-327	182	27	farouk	farouk	PROPN
gujaf-327	182	28	,	,	PUNCT
gujaf-327	182	29	2014	2014	NUM
gujaf-327	182	30	)	)	PUNCT
gujaf-327	182	31	(	(	PUNCT
gujaf-327	182	32	ja	ja	PROPN
gujaf-327	182	33	):	):	PUNCT
gujaf-327	182	34	joint	joint	ADJ
gujaf-327	182	35	audit	audit	NOUN
gujaf-327	182	36	ja	ja	PROPN
gujaf-327	182	37	is	be	AUX
gujaf-327	182	38	measured	measure	VERB
gujaf-327	182	39	as	as	ADP
gujaf-327	182	40	,	,	PUNCT
gujaf-327	182	41	“	"	PUNCT
gujaf-327	182	42	dummy	dummy	ADJ
gujaf-327	182	43	variable	variable	NOUN
gujaf-327	182	44	;	;	PUNCT
gujaf-327	182	45	value	value	NOUN
gujaf-327	182	46	1	1	NUM
gujaf-327	182	47	if	if	SCONJ
gujaf-327	182	48	the	the	DET
gujaf-327	182	49	client	client	NOUN
gujaf-327	182	50	firm	firm	NOUN
gujaf-327	182	51	employs	employ	VERB
gujaf-327	182	52	a	a	DET
gujaf-327	182	53	joint	joint	ADJ
gujaf-327	182	54	audit	audit	NOUN
gujaf-327	182	55	,	,	PUNCT
gujaf-327	182	56	otherwise	otherwise	ADV
gujaf-327	182	57	zero	zero	NUM
gujaf-327	182	58	”	"	PUNCT
gujaf-327	182	59	meaning	meaning	NOUN
gujaf-327	182	60	,	,	PUNCT
gujaf-327	182	61	if	if	SCONJ
gujaf-327	182	62	the	the	DET
gujaf-327	182	63	audit	audit	NOUN
gujaf-327	182	64	firm	firm	NOUN
gujaf-327	182	65	is	be	AUX
gujaf-327	182	66	audited	audit	VERB
gujaf-327	182	67	by	by	ADP
gujaf-327	182	68	2	2	NUM
gujaf-327	182	69	or	or	CCONJ
gujaf-327	182	70	more	more	ADV
gujaf-327	182	71	external	external	ADJ
gujaf-327	182	72	auditors	auditor	NOUN
gujaf-327	182	73	at	at	ADP
gujaf-327	182	74	the	the	DET
gujaf-327	182	75	same	same	ADJ
gujaf-327	182	76	time	time	NOUN
gujaf-327	182	77	=	=	NOUN
gujaf-327	182	78	1	1	NUM
gujaf-327	182	79	,	,	PUNCT
gujaf-327	182	80	if	if	SCONJ
gujaf-327	182	81	otherwise	otherwise	ADV
gujaf-327	182	82	ja	ja	PROPN
gujaf-327	182	83	is	be	AUX
gujaf-327	182	84	coded	code	VERB
gujaf-327	182	85	0	0	NUM
gujaf-327	182	86	(	(	PUNCT
gujaf-327	182	87	ekwueme	ekwueme	NOUN
gujaf-327	182	88	,	,	PUNCT
gujaf-327	182	89	&	&	CCONJ
gujaf-327	182	90	olufemi	olufemi	ADJ
gujaf-327	182	91	2020	2020	NUM
gujaf-327	182	92	)	)	PUNCT
gujaf-327	182	93	.	.	PUNCT
gujaf-327	183	1	(	(	PUNCT
gujaf-327	183	2	ae	ae	PROPN
gujaf-327	183	3	):	):	PUNCT
gujaf-327	183	4	audit	audit	NOUN
gujaf-327	183	5	firms	firm	NOUN
gujaf-327	183	6	experience	experience	VERB
gujaf-327	183	7	ae	ae	PROPN
gujaf-327	183	8	is	be	AUX
gujaf-327	183	9	measured	measure	VERB
gujaf-327	183	10	as	as	ADP
gujaf-327	183	11	,	,	PUNCT
gujaf-327	183	12	when	when	SCONJ
gujaf-327	183	13	an	an	DET
gujaf-327	183	14	auditor	auditor	NOUN
gujaf-327	183	15	has	have	AUX
gujaf-327	183	16	continuously	continuously	ADV
gujaf-327	183	17	conducted	conduct	VERB
gujaf-327	183	18	an	an	DET
gujaf-327	183	19	audit	audit	NOUN
gujaf-327	183	20	for	for	ADP
gujaf-327	183	21	over	over	ADP
gujaf-327	183	22	5years	5years	NUM
gujaf-327	183	23	in	in	ADP
gujaf-327	183	24	that	that	DET
gujaf-327	183	25	particular	particular	ADJ
gujaf-327	183	26	firm	firm	NOUN
gujaf-327	183	27	.	.	PUNCT
gujaf-327	184	1	which	which	PRON
gujaf-327	184	2	makes	make	VERB
gujaf-327	184	3	him	he	PRON
gujaf-327	184	4	have	have	VERB
gujaf-327	184	5	a	a	DET
gujaf-327	184	6	prior	prior	ADJ
gujaf-327	184	7	experience	experience	NOUN
gujaf-327	184	8	in	in	ADP
gujaf-327	184	9	the	the	DET
gujaf-327	184	10	firm	firm	NOUN
gujaf-327	184	11	,	,	PUNCT
gujaf-327	184	12	hence	hence	ADV
gujaf-327	184	13	is	be	AUX
gujaf-327	184	14	coded’1’if	coded’1’if	PROPN
gujaf-327	184	15	otherwise	otherwise	ADV
gujaf-327	184	16	is	be	AUX
gujaf-327	184	17	coded	code	VERB
gujaf-327	184	18	‘	'	PUNCT
gujaf-327	184	19	0	0	NUM
gujaf-327	184	20	,	,	PUNCT
gujaf-327	184	21	’	'	PUNCT
gujaf-327	184	22	(	(	PUNCT
gujaf-327	184	23	pitkanen	pitkanen	NOUN
gujaf-327	184	24	,	,	PUNCT
gujaf-327	184	25	2016	2016	NUM
gujaf-327	184	26	)	)	PUNCT
gujaf-327	184	27	(	(	PUNCT
gujaf-327	184	28	ap	ap	ADV
gujaf-327	184	29	):	):	PUNCT
gujaf-327	184	30	audit	audit	NOUN
gujaf-327	184	31	firms	firm	NOUN
gujaf-327	184	32	’	’	PART
gujaf-327	184	33	reputation	reputation	NOUN
gujaf-327	184	34	ap	ap	PROPN
gujaf-327	184	35	is	be	AUX
gujaf-327	184	36	measured	measure	VERB
gujaf-327	184	37	as	as	ADP
gujaf-327	184	38	big	big	ADJ
gujaf-327	184	39	4	4	NUM
gujaf-327	184	40	dichotomy	dichotomy	NOUN
gujaf-327	184	41	vs	vs	ADP
gujaf-327	184	42	non	non	ADJ
gujaf-327	184	43	big	big	ADJ
gujaf-327	184	44	4	4	NUM
gujaf-327	184	45	dichotomy	dichotomy	NOUN
gujaf-327	184	46	,	,	PUNCT
gujaf-327	184	47	is	be	AUX
gujaf-327	184	48	coded	code	VERB
gujaf-327	184	49	‘	'	PUNCT
gujaf-327	184	50	1	1	NUM
gujaf-327	184	51	’	'	PUNCT
gujaf-327	184	52	if	if	SCONJ
gujaf-327	184	53	the	the	DET
gujaf-327	184	54	audit	audit	NOUN
gujaf-327	184	55	of	of	ADP
gujaf-327	184	56	the	the	DET
gujaf-327	184	57	issued	issue	VERB
gujaf-327	184	58	financial	financial	ADJ
gujaf-327	184	59	statement	statement	NOUN
gujaf-327	184	60	was	be	AUX
gujaf-327	184	61	performed	perform	VERB
gujaf-327	184	62	by	by	ADP
gujaf-327	184	63	one	one	NUM
gujaf-327	184	64	of	of	ADP
gujaf-327	184	65	the	the	DET
gujaf-327	184	66	big	big	ADJ
gujaf-327	184	67	4	4	NUM
gujaf-327	184	68	audit	audit	NOUN
gujaf-327	184	69	firms	firm	NOUN
gujaf-327	184	70	if	if	SCONJ
gujaf-327	184	71	otherwise	otherwise	ADV
gujaf-327	184	72	is	be	AUX
gujaf-327	184	73	coded	code	VERB
gujaf-327	184	74	‘	'	PUNCT
gujaf-327	184	75	0	0	NUM
gujaf-327	184	76	’	'	PUNCT
gujaf-327	184	77	(	(	PUNCT
gujaf-327	184	78	beatty	beatty	PROPN
gujaf-327	184	79	1989	1989	NUM
gujaf-327	184	80	)	)	PUNCT
gujaf-327	184	81	(	(	PUNCT
gujaf-327	184	82	at	at	ADP
gujaf-327	184	83	)	)	PUNCT
gujaf-327	184	84	audit	audit	NOUN
gujaf-327	184	85	partner	partner	NOUN
gujaf-327	184	86	tenure	tenure	NOUN
gujaf-327	184	87	at	at	ADP
gujaf-327	184	88	is	be	AUX
gujaf-327	184	89	defined	define	VERB
gujaf-327	184	90	as	as	ADP
gujaf-327	184	91	the	the	DET
gujaf-327	184	92	length	length	NOUN
gujaf-327	184	93	of	of	ADP
gujaf-327	184	94	relationship	relationship	NOUN
gujaf-327	184	95	in	in	ADP
gujaf-327	184	96	between	between	ADP
gujaf-327	184	97	audit	audit	NOUN
gujaf-327	184	98	partner	partner	NOUN
gujaf-327	184	99	and	and	CCONJ
gujaf-327	184	100	client	client	NOUN
gujaf-327	184	101	company	company	NOUN
gujaf-327	184	102	,	,	PUNCT
gujaf-327	184	103	if	if	SCONJ
gujaf-327	184	104	the	the	DET
gujaf-327	184	105	relationship	relationship	NOUN
gujaf-327	184	106	is	be	AUX
gujaf-327	184	107	greater	great	ADJ
gujaf-327	184	108	or	or	CCONJ
gujaf-327	184	109	equals	equal	VERB
gujaf-327	184	110	10years	10year	NOUN
gujaf-327	184	111	,	,	PUNCT
gujaf-327	184	112	we	we	PRON
gujaf-327	184	113	assign	assign	VERB
gujaf-327	184	114	one	one	NUM
gujaf-327	184	115	,	,	PUNCT
gujaf-327	184	116	but	but	CCONJ
gujaf-327	184	117	if	if	SCONJ
gujaf-327	184	118	otherwise	otherwise	ADV
gujaf-327	184	119	we	we	PRON
gujaf-327	184	120	assign	assign	VERB
gujaf-327	184	121	0	0	NUM
gujaf-327	184	122	.	.	PUNCT
gujaf-327	185	1	(	(	PUNCT
gujaf-327	185	2	chi&huang,2005	chi&huang,2005	PROPN
gujaf-327	185	3	)	)	PUNCT
gujaf-327	185	4	source	source	NOUN
gujaf-327	185	5	:	:	PUNCT
gujaf-327	185	6	author	author	NOUN
gujaf-327	185	7	’s	’s	PART
gujaf-327	185	8	compilation	compilation	NOUN
gujaf-327	185	9	,	,	PUNCT
gujaf-327	185	10	2024	2024	NUM
gujaf-327	185	11	.	.	PUNCT
gujaf-327	186	1	gusau	gusau	PROPN
gujaf-327	186	2	journal	journal	PROPN
gujaf-327	186	3	of	of	ADP
gujaf-327	186	4	accounting	accounting	NOUN
gujaf-327	186	5	and	and	CCONJ
gujaf-327	186	6	finance	finance	NOUN
gujaf-327	186	7	,	,	PUNCT
gujaf-327	186	8	vol	vol	NOUN
gujaf-327	186	9	.	.	PROPN
gujaf-327	186	10	5	5	NUM
gujaf-327	186	11	,	,	PUNCT
gujaf-327	186	12	issue	issue	NOUN
gujaf-327	186	13	2	2	NUM
gujaf-327	186	14	,	,	PUNCT
gujaf-327	186	15	october	october	PROPN
gujaf-327	186	16	,	,	PUNCT
gujaf-327	186	17	2024	2024	NUM
gujaf-327	186	18	25	25	NUM
gujaf-327	186	19	4.0	4.0	NUM
gujaf-327	186	20	data	datum	NOUN
gujaf-327	186	21	analysis	analysis	NOUN
gujaf-327	186	22	/result	/result	NOUN
gujaf-327	186	23	presentation	presentation	NOUN
gujaf-327	186	24	descriptive	descriptive	ADJ
gujaf-327	186	25	statistics	statistic	NOUN
gujaf-327	186	26	for	for	ADP
gujaf-327	186	27	economic	economic	ADJ
gujaf-327	186	28	value	value	NOUN
gujaf-327	186	29	added	add	VERB
gujaf-327	186	30	and	and	CCONJ
gujaf-327	186	31	return	return	VERB
gujaf-327	186	32	on	on	ADP
gujaf-327	186	33	equity	equity	NOUN
gujaf-327	186	34	table	table	NOUN
gujaf-327	186	35	2	2	NUM
gujaf-327	186	36	descriptive	descriptive	ADJ
gujaf-327	186	37	statistics	statistic	NOUN
gujaf-327	186	38	roe	roe	PROPN
gujaf-327	186	39	eva	eva	PROPN
gujaf-327	186	40	ai	ai	VERB
gujaf-327	187	1	ja	ja	PROPN
gujaf-327	187	2	ae	ae	PROPN
gujaf-327	187	3	ap	ap	PROPN
gujaf-327	187	4	at	at	ADP
gujaf-327	187	5	mean	mean	PROPN
gujaf-327	187	6	0.88	0.88	NUM
gujaf-327	187	7	.23	.23	NUM
gujaf-327	187	8	.84	.84	NUM
gujaf-327	187	9	.131	.131	NUM
gujaf-327	187	10	0.04	0.04	NUM
gujaf-327	187	11	.73	.73	NUM
gujaf-327	187	12	.79	.79	NUM
gujaf-327	187	13	standard	standard	ADJ
gujaf-327	187	14	deviation	deviation	NOUN
gujaf-327	187	15	0.69	0.69	NUM
gujaf-327	187	16	.21	.21	NUM
gujaf-327	187	17	.36	.36	NUM
gujaf-327	187	18	.34	.34	NUM
gujaf-327	187	19	0.19	0.19	NUM
gujaf-327	187	20	.44	.44	NUM
gujaf-327	187	21	.41	.41	NUM
gujaf-327	187	22	kurtosis	kurtosis	NOUN
gujaf-327	187	23	8.48	8.48	NUM
gujaf-327	187	24	5.03	5.03	NUM
gujaf-327	187	25	4.59	4.59	NUM
gujaf-327	187	26	5.77	5.77	NUM
gujaf-327	187	27	24.70	24.70	NUM
gujaf-327	187	28	2.09	2.09	NUM
gujaf-327	187	29	2.98	2.98	NUM
gujaf-327	187	30	skewness	skewness	NOUN
gujaf-327	187	31	2.17	2.17	NUM
gujaf-327	187	32	1.05	1.05	NUM
gujaf-327	187	33	-1.89	-1.89	NUM
gujaf-327	187	34	2.18	2.18	NUM
gujaf-327	187	35	4.87	4.87	NUM
gujaf-327	187	36	-1.04	-1.04	NOUN
gujaf-327	187	37	-1.41	-1.41	NOUN
gujaf-327	187	38	minimum	minimum	NOUN
gujaf-327	187	39	-.07	-.07	INTJ
gujaf-327	187	40	-.22	-.22	SYM
gujaf-327	187	41	0.00	0.00	NUM
gujaf-327	187	42	0.00	0.00	NUM
gujaf-327	187	43	0.00	0.00	NUM
gujaf-327	187	44	0.00	0.00	NUM
gujaf-327	187	45	0.00	0.00	NUM
gujaf-327	187	46	maximum	maximum	ADJ
gujaf-327	187	47	.37	.37	NUM
gujaf-327	187	48	1.08	1.08	NUM
gujaf-327	187	49	1.00	1.00	NUM
gujaf-327	187	50	1.00	1.00	NUM
gujaf-327	187	51	1.00	1.00	NUM
gujaf-327	187	52	1.00	1.00	NUM
gujaf-327	187	53	1.00	1.00	NUM
gujaf-327	187	54	source	source	NOUN
gujaf-327	187	55	:	:	PUNCT
gujaf-327	187	56	extracted	extract	VERB
gujaf-327	187	57	from	from	ADP
gujaf-327	187	58	stata	stata	NOUN
gujaf-327	187	59	output	output	NOUN
gujaf-327	187	60	,	,	PUNCT
gujaf-327	187	61	2024	2024	NUM
gujaf-327	187	62	.	.	PUNCT
gujaf-327	188	1	table	table	NOUN
gujaf-327	188	2	2	2	NUM
gujaf-327	188	3	above	above	ADV
gujaf-327	188	4	,	,	PUNCT
gujaf-327	188	5	indicates	indicate	VERB
gujaf-327	188	6	the	the	DET
gujaf-327	188	7	minimum	minimum	ADJ
gujaf-327	188	8	and	and	CCONJ
gujaf-327	188	9	maximum	maximum	ADJ
gujaf-327	188	10	values	value	NOUN
gujaf-327	188	11	of	of	ADP
gujaf-327	188	12	return	return	NOUN
gujaf-327	188	13	on	on	ADP
gujaf-327	188	14	equity	equity	NOUN
gujaf-327	188	15	at	at	ADP
gujaf-327	188	16	-.07	-.07	PUNCT
gujaf-327	188	17	and	and	CCONJ
gujaf-327	188	18	.37	.37	NUM
gujaf-327	188	19	respectively	respectively	ADV
gujaf-327	188	20	.	.	PUNCT
gujaf-327	189	1	this	this	PRON
gujaf-327	189	2	indicates	indicate	VERB
gujaf-327	189	3	that	that	SCONJ
gujaf-327	189	4	consumer	consumer	NOUN
gujaf-327	189	5	goods	good	NOUN
gujaf-327	189	6	firms	firm	NOUN
gujaf-327	189	7	with	with	ADP
gujaf-327	189	8	high	high	ADJ
gujaf-327	189	9	return	return	NOUN
gujaf-327	189	10	on	on	ADP
gujaf-327	189	11	equity	equity	NOUN
gujaf-327	189	12	perform	perform	VERB
gujaf-327	189	13	more	more	ADJ
gujaf-327	189	14	than	than	ADP
gujaf-327	189	15	the	the	DET
gujaf-327	189	16	one	one	NOUN
gujaf-327	189	17	with	with	ADP
gujaf-327	189	18	low	low	ADJ
gujaf-327	189	19	return	return	NOUN
gujaf-327	189	20	on	on	ADP
gujaf-327	189	21	equity	equity	NOUN
gujaf-327	189	22	.	.	PUNCT
gujaf-327	190	1	the	the	DET
gujaf-327	190	2	roe	roe	NOUN
gujaf-327	190	3	has	have	VERB
gujaf-327	190	4	an	an	DET
gujaf-327	190	5	average	average	ADJ
gujaf-327	190	6	value	value	NOUN
gujaf-327	190	7	of	of	ADP
gujaf-327	190	8	returns	return	NOUN
gujaf-327	190	9	as	as	ADP
gujaf-327	190	10	0.88	0.88	NUM
gujaf-327	190	11	together	together	ADV
gujaf-327	190	12	with	with	ADP
gujaf-327	190	13	its	its	PRON
gujaf-327	190	14	minimum	minimum	NOUN
gujaf-327	190	15	&	&	CCONJ
gujaf-327	190	16	maximum	maximum	ADJ
gujaf-327	190	17	value	value	NOUN
gujaf-327	190	18	of	of	ADP
gujaf-327	190	19	-.07	-.07	PUNCT
gujaf-327	190	20	&	&	CCONJ
gujaf-327	190	21	.37	.37	NUM
gujaf-327	190	22	respectively	respectively	ADV
gujaf-327	190	23	,	,	PUNCT
gujaf-327	190	24	which	which	PRON
gujaf-327	190	25	describes	describe	VERB
gujaf-327	190	26	,	,	PUNCT
gujaf-327	190	27	the	the	DET
gujaf-327	190	28	roe	roe	NOUN
gujaf-327	190	29	to	to	PART
gujaf-327	190	30	be	be	AUX
gujaf-327	190	31	increasing	increase	VERB
gujaf-327	190	32	gradually	gradually	ADV
gujaf-327	190	33	.	.	PUNCT
gujaf-327	191	1	likewise	likewise	ADV
gujaf-327	191	2	,	,	PUNCT
gujaf-327	191	3	eva	eva	PROPN
gujaf-327	191	4	has	have	VERB
gujaf-327	191	5	an	an	DET
gujaf-327	191	6	average	average	ADJ
gujaf-327	191	7	value	value	NOUN
gujaf-327	191	8	of	of	ADP
gujaf-327	191	9	returns	return	NOUN
gujaf-327	191	10	as	as	ADP
gujaf-327	191	11	.23	.23	NUM
gujaf-327	191	12	together	together	ADV
gujaf-327	191	13	with	with	ADP
gujaf-327	191	14	its	its	PRON
gujaf-327	191	15	minimum	minimum	ADJ
gujaf-327	191	16	&	&	CCONJ
gujaf-327	191	17	maximum	maximum	ADJ
gujaf-327	191	18	value	value	NOUN
gujaf-327	191	19	of	of	ADP
gujaf-327	191	20	-.22	-.22	X
gujaf-327	191	21	&	&	CCONJ
gujaf-327	191	22	1.08	1.08	NUM
gujaf-327	191	23	respectively	respectively	ADV
gujaf-327	191	24	,	,	PUNCT
gujaf-327	191	25	this	this	PRON
gujaf-327	191	26	implies	imply	VERB
gujaf-327	191	27	that	that	SCONJ
gujaf-327	191	28	the	the	DET
gujaf-327	191	29	consumer	consumer	NOUN
gujaf-327	191	30	goods	good	NOUN
gujaf-327	191	31	firms	firm	NOUN
gujaf-327	191	32	with	with	ADP
gujaf-327	191	33	high	high	ADJ
gujaf-327	191	34	returns	return	NOUN
gujaf-327	191	35	on	on	ADP
gujaf-327	191	36	eva	eva	NOUN
gujaf-327	191	37	perform	perform	VERB
gujaf-327	191	38	more	more	ADJ
gujaf-327	191	39	than	than	ADP
gujaf-327	191	40	the	the	DET
gujaf-327	191	41	one	one	NOUN
gujaf-327	191	42	with	with	ADP
gujaf-327	191	43	low	low	ADJ
gujaf-327	191	44	returns	return	NOUN
gujaf-327	191	45	.	.	PUNCT
gujaf-327	192	1	however	however	ADV
gujaf-327	192	2	,	,	PUNCT
gujaf-327	192	3	ai	ai	VERB
gujaf-327	192	4	has	have	VERB
gujaf-327	192	5	a	a	DET
gujaf-327	192	6	mean	mean	ADJ
gujaf-327	192	7	value	value	NOUN
gujaf-327	192	8	of	of	ADP
gujaf-327	192	9	.84	.84	NUM
gujaf-327	192	10	and	and	CCONJ
gujaf-327	192	11	a	a	DET
gujaf-327	192	12	minimum	minimum	ADJ
gujaf-327	192	13	and	and	CCONJ
gujaf-327	192	14	maximum	maximum	ADJ
gujaf-327	192	15	value	value	NOUN
gujaf-327	192	16	of	of	ADP
gujaf-327	192	17	0.00	0.00	NUM
gujaf-327	192	18	and	and	CCONJ
gujaf-327	192	19	1.00	1.00	NUM
gujaf-327	192	20	respectively	respectively	ADV
gujaf-327	192	21	,	,	PUNCT
gujaf-327	192	22	thereby	thereby	ADV
gujaf-327	192	23	describing	describe	VERB
gujaf-327	192	24	an	an	DET
gujaf-327	192	25	upward	upward	ADJ
gujaf-327	192	26	increase	increase	NOUN
gujaf-327	192	27	in	in	ADP
gujaf-327	192	28	ai	ai	NOUN
gujaf-327	192	29	,	,	PUNCT
gujaf-327	192	30	with	with	ADP
gujaf-327	192	31	a	a	DET
gujaf-327	192	32	standard	standard	ADJ
gujaf-327	192	33	deviation	deviation	NOUN
gujaf-327	192	34	of	of	ADP
gujaf-327	192	35	.36	.36	NUM
gujaf-327	192	36	that	that	PRON
gujaf-327	192	37	suggested	suggest	VERB
gujaf-327	192	38	that	that	SCONJ
gujaf-327	192	39	the	the	DET
gujaf-327	192	40	data	datum	NOUN
gujaf-327	192	41	has	have	AUX
gujaf-327	192	42	deviated	deviate	VERB
gujaf-327	192	43	from	from	ADP
gujaf-327	192	44	the	the	DET
gujaf-327	192	45	mean	mean	ADJ
gujaf-327	192	46	value	value	NOUN
gujaf-327	192	47	by	by	ADP
gujaf-327	192	48	36	36	NUM
gujaf-327	192	49	%	%	NOUN
gujaf-327	192	50	.	.	PUNCT
gujaf-327	193	1	however	however	ADV
gujaf-327	193	2	,	,	PUNCT
gujaf-327	193	3	ja	ja	PROPN
gujaf-327	193	4	,	,	PUNCT
gujaf-327	193	5	reveals	reveal	VERB
gujaf-327	193	6	an	an	DET
gujaf-327	193	7	average	average	ADJ
gujaf-327	193	8	value	value	NOUN
gujaf-327	193	9	of	of	ADP
gujaf-327	193	10	.131	.131	NUM
gujaf-327	193	11	,	,	PUNCT
gujaf-327	193	12	and	and	CCONJ
gujaf-327	193	13	a	a	DET
gujaf-327	193	14	minimum	minimum	ADJ
gujaf-327	193	15	and	and	CCONJ
gujaf-327	193	16	maximum	maximum	ADJ
gujaf-327	193	17	value	value	NOUN
gujaf-327	193	18	of	of	ADP
gujaf-327	193	19	0.00	0.00	NUM
gujaf-327	193	20	and	and	CCONJ
gujaf-327	193	21	1.00	1.00	NUM
gujaf-327	193	22	respectively	respectively	ADV
gujaf-327	193	23	,	,	PUNCT
gujaf-327	193	24	which	which	PRON
gujaf-327	193	25	shows	show	VERB
gujaf-327	193	26	the	the	DET
gujaf-327	193	27	ja	ja	PROPN
gujaf-327	193	28	to	to	PART
gujaf-327	193	29	be	be	AUX
gujaf-327	193	30	increasing	increase	VERB
gujaf-327	193	31	gradually	gradually	ADV
gujaf-327	193	32	this	this	PRON
gujaf-327	193	33	shows	show	VERB
gujaf-327	193	34	an	an	DET
gujaf-327	193	35	upward	upward	ADJ
gujaf-327	193	36	increase	increase	NOUN
gujaf-327	193	37	.	.	PUNCT
gujaf-327	194	1	the	the	DET
gujaf-327	194	2	standard	standard	ADJ
gujaf-327	194	3	deviation	deviation	NOUN
gujaf-327	194	4	is	be	AUX
gujaf-327	194	5	.34	.34	NUM
gujaf-327	194	6	,	,	PUNCT
gujaf-327	194	7	thus	thus	ADV
gujaf-327	194	8	suggested	suggest	VERB
gujaf-327	194	9	the	the	DET
gujaf-327	194	10	data	datum	NOUN
gujaf-327	194	11	to	to	PART
gujaf-327	194	12	deviate	deviate	VERB
gujaf-327	194	13	from	from	ADP
gujaf-327	194	14	the	the	DET
gujaf-327	194	15	mean	mean	ADJ
gujaf-327	194	16	value	value	NOUN
gujaf-327	194	17	by	by	ADP
gujaf-327	194	18	34	34	NUM
gujaf-327	194	19	%	%	NOUN
gujaf-327	194	20	.	.	PUNCT
gujaf-327	195	1	likewise	likewise	ADV
gujaf-327	195	2	,	,	PUNCT
gujaf-327	195	3	ae	ae	PROPN
gujaf-327	195	4	has	have	VERB
gujaf-327	195	5	an	an	DET
gujaf-327	195	6	average	average	ADJ
gujaf-327	195	7	mean	mean	NOUN
gujaf-327	195	8	value	value	NOUN
gujaf-327	195	9	of	of	ADP
gujaf-327	195	10	0.04	0.04	NUM
gujaf-327	195	11	,	,	PUNCT
gujaf-327	195	12	with	with	ADP
gujaf-327	195	13	a	a	DET
gujaf-327	195	14	minimum	minimum	ADJ
gujaf-327	195	15	and	and	CCONJ
gujaf-327	195	16	maximum	maximum	ADJ
gujaf-327	195	17	value	value	NOUN
gujaf-327	195	18	of	of	ADP
gujaf-327	195	19	0.00	0.00	NUM
gujaf-327	195	20	,	,	PUNCT
gujaf-327	195	21	0.00	0.00	NUM
gujaf-327	195	22	and	and	CCONJ
gujaf-327	195	23	1.00	1.00	NUM
gujaf-327	195	24	which	which	PRON
gujaf-327	195	25	indicates	indicate	VERB
gujaf-327	195	26	an	an	DET
gujaf-327	195	27	upward	upward	ADJ
gujaf-327	195	28	increase	increase	NOUN
gujaf-327	195	29	of	of	ADP
gujaf-327	195	30	values	value	NOUN
gujaf-327	195	31	and	and	CCONJ
gujaf-327	195	32	a	a	DET
gujaf-327	195	33	standard	standard	ADJ
gujaf-327	195	34	deviation	deviation	NOUN
gujaf-327	195	35	is	be	AUX
gujaf-327	195	36	0.19	0.19	NUM
gujaf-327	195	37	,	,	PUNCT
gujaf-327	195	38	which	which	PRON
gujaf-327	195	39	suggested	suggest	VERB
gujaf-327	195	40	that	that	SCONJ
gujaf-327	195	41	the	the	DET
gujaf-327	195	42	data	datum	NOUN
gujaf-327	195	43	deviate	deviate	VERB
gujaf-327	195	44	from	from	ADP
gujaf-327	195	45	mean	mean	ADJ
gujaf-327	195	46	value	value	NOUN
gujaf-327	195	47	by	by	ADP
gujaf-327	195	48	19	19	NUM
gujaf-327	195	49	%	%	NOUN
gujaf-327	195	50	.	.	PUNCT
gujaf-327	196	1	however	however	ADV
gujaf-327	196	2	,	,	PUNCT
gujaf-327	196	3	it	it	PRON
gujaf-327	196	4	is	be	AUX
gujaf-327	196	5	observed	observe	VERB
gujaf-327	196	6	that	that	SCONJ
gujaf-327	196	7	ap	ap	PROPN
gujaf-327	196	8	has	have	VERB
gujaf-327	196	9	a	a	DET
gujaf-327	196	10	mean	mean	ADJ
gujaf-327	196	11	value	value	NOUN
gujaf-327	196	12	of	of	ADP
gujaf-327	196	13	0.73	0.73	NUM
gujaf-327	196	14	and	and	CCONJ
gujaf-327	196	15	a	a	DET
gujaf-327	196	16	minimum	minimum	ADJ
gujaf-327	196	17	and	and	CCONJ
gujaf-327	196	18	maximum	maximum	ADJ
gujaf-327	196	19	value	value	NOUN
gujaf-327	196	20	of	of	ADP
gujaf-327	196	21	0.00	0.00	NUM
gujaf-327	196	22	and	and	CCONJ
gujaf-327	196	23	1.00	1.00	NUM
gujaf-327	196	24	respectively	respectively	ADV
gujaf-327	196	25	which	which	PRON
gujaf-327	196	26	shows	show	VERB
gujaf-327	196	27	an	an	DET
gujaf-327	196	28	upward	upward	ADJ
gujaf-327	196	29	increase	increase	NOUN
gujaf-327	196	30	.	.	PUNCT
gujaf-327	197	1	the	the	DET
gujaf-327	197	2	standard	standard	ADJ
gujaf-327	197	3	deviation	deviation	NOUN
gujaf-327	197	4	is	be	AUX
gujaf-327	197	5	.44	.44	NUM
gujaf-327	197	6	,	,	PUNCT
gujaf-327	197	7	hence	hence	ADV
gujaf-327	197	8	indicated	indicate	VERB
gujaf-327	197	9	the	the	DET
gujaf-327	197	10	data	datum	NOUN
gujaf-327	197	11	has	have	AUX
gujaf-327	197	12	deviated	deviate	VERB
gujaf-327	197	13	from	from	ADP
gujaf-327	197	14	the	the	DET
gujaf-327	197	15	mean	mean	ADJ
gujaf-327	197	16	value	value	NOUN
gujaf-327	197	17	by	by	ADP
gujaf-327	197	18	44%.at	44%.at	PROPN
gujaf-327	197	19	has	have	VERB
gujaf-327	197	20	an	an	DET
gujaf-327	197	21	average	average	ADJ
gujaf-327	197	22	mean	mean	NOUN
gujaf-327	197	23	of	of	ADP
gujaf-327	197	24	.79	.79	NUM
gujaf-327	197	25	and	and	CCONJ
gujaf-327	197	26	a	a	DET
gujaf-327	197	27	minimum	minimum	ADJ
gujaf-327	197	28	and	and	CCONJ
gujaf-327	197	29	maximum	maximum	ADJ
gujaf-327	197	30	value	value	NOUN
gujaf-327	197	31	of	of	ADP
gujaf-327	197	32	0.00	0.00	NUM
gujaf-327	197	33	and	and	CCONJ
gujaf-327	197	34	1.00	1.00	NUM
gujaf-327	197	35	respectively	respectively	ADV
gujaf-327	197	36	,	,	PUNCT
gujaf-327	197	37	thereby	thereby	ADV
gujaf-327	197	38	describing	describe	VERB
gujaf-327	197	39	an	an	DET
gujaf-327	197	40	upward	upward	ADJ
gujaf-327	197	41	increase	increase	NOUN
gujaf-327	197	42	of	of	ADP
gujaf-327	197	43	at	at	ADP
gujaf-327	197	44	.	.	PUNCT
gujaf-327	198	1	the	the	DET
gujaf-327	198	2	standard	standard	ADJ
gujaf-327	198	3	deviation	deviation	NOUN
gujaf-327	198	4	is	be	AUX
gujaf-327	198	5	.41	.41	NUM
gujaf-327	198	6	,	,	PUNCT
gujaf-327	198	7	which	which	PRON
gujaf-327	198	8	suggested	suggest	VERB
gujaf-327	198	9	that	that	SCONJ
gujaf-327	198	10	the	the	DET
gujaf-327	198	11	data	datum	NOUN
gujaf-327	198	12	deviate	deviate	VERB
gujaf-327	198	13	from	from	ADP
gujaf-327	198	14	mean	mean	ADJ
gujaf-327	198	15	value	value	NOUN
gujaf-327	198	16	by	by	ADP
gujaf-327	198	17	41	41	NUM
gujaf-327	198	18	%	%	NOUN
gujaf-327	198	19	.	.	PUNCT
gujaf-327	199	1	the	the	DET
gujaf-327	199	2	highest	high	ADJ
gujaf-327	199	3	standard	standard	ADJ
gujaf-327	199	4	deviation	deviation	NOUN
gujaf-327	199	5	of	of	ADP
gujaf-327	199	6	0.69	0.69	NUM
gujaf-327	199	7	%	%	NOUN
gujaf-327	199	8	in	in	ADP
gujaf-327	199	9	roe	roe	PROPN
gujaf-327	199	10	implies	imply	VERB
gujaf-327	199	11	that	that	SCONJ
gujaf-327	199	12	roe	roe	PROPN
gujaf-327	199	13	shows	show	VERB
gujaf-327	199	14	high	high	ADJ
gujaf-327	199	15	volatility	volatility	NOUN
gujaf-327	199	16	and	and	CCONJ
gujaf-327	199	17	inconsistency	inconsistency	NOUN
gujaf-327	199	18	of	of	ADP
gujaf-327	199	19	returns	return	NOUN
gujaf-327	199	20	and	and	CCONJ
gujaf-327	199	21	thus	thus	ADV
gujaf-327	199	22	has	have	VERB
gujaf-327	199	23	a	a	DET
gujaf-327	199	24	lesser	less	ADJ
gujaf-327	199	25	contribution	contribution	NOUN
gujaf-327	199	26	than	than	ADP
gujaf-327	199	27	that	that	PRON
gujaf-327	199	28	of	of	ADP
gujaf-327	199	29	eva	eva	PROPN
gujaf-327	199	30	,	,	PUNCT
gujaf-327	199	31	with	with	ADP
gujaf-327	199	32	a	a	DET
gujaf-327	199	33	standard	standard	ADJ
gujaf-327	199	34	deviation	deviation	NOUN
gujaf-327	199	35	value	value	NOUN
gujaf-327	199	36	of	of	ADP
gujaf-327	199	37	0.21	0.21	NUM
gujaf-327	199	38	%	%	NOUN
gujaf-327	199	39	.	.	PUNCT
gujaf-327	200	1	however	however	ADV
gujaf-327	200	2	,	,	PUNCT
gujaf-327	200	3	among	among	ADP
gujaf-327	200	4	the	the	DET
gujaf-327	200	5	independent	independent	ADJ
gujaf-327	200	6	variables	variable	NOUN
gujaf-327	200	7	ap	ap	PROPN
gujaf-327	200	8	has	have	VERB
gujaf-327	200	9	the	the	DET
gujaf-327	200	10	highest	high	ADJ
gujaf-327	200	11	standard	standard	ADJ
gujaf-327	200	12	deviation	deviation	NOUN
gujaf-327	200	13	of	of	ADP
gujaf-327	200	14	.44	.44	NUM
gujaf-327	200	15	signifying	signify	VERB
gujaf-327	200	16	its	its	PRON
gujaf-327	200	17	low	low	ADJ
gujaf-327	200	18	contribution	contribution	NOUN
gujaf-327	200	19	in	in	ADP
gujaf-327	200	20	enhancing	enhance	VERB
gujaf-327	200	21	financial	financial	ADJ
gujaf-327	200	22	performance	performance	NOUN
gujaf-327	200	23	of	of	ADP
gujaf-327	200	24	consumer	consumer	NOUN
gujaf-327	200	25	goods	good	NOUN
gujaf-327	200	26	firms	firm	NOUN
gujaf-327	200	27	in	in	ADP
gujaf-327	200	28	nigeria	nigeria	PROPN
gujaf-327	200	29	.	.	PUNCT
gujaf-327	201	1	while	while	SCONJ
gujaf-327	201	2	ae	ae	PROPN
gujaf-327	201	3	has	have	VERB
gujaf-327	201	4	the	the	DET
gujaf-327	201	5	lowest	low	ADJ
gujaf-327	201	6	standard	standard	ADJ
gujaf-327	201	7	deviation	deviation	NOUN
gujaf-327	201	8	of	of	ADP
gujaf-327	201	9	0.19	0.19	NUM
gujaf-327	201	10	among	among	ADP
gujaf-327	201	11	the	the	DET
gujaf-327	201	12	independent	independent	ADJ
gujaf-327	201	13	variables	variable	NOUN
gujaf-327	201	14	.	.	PUNCT
gujaf-327	202	1	which	which	PRON
gujaf-327	202	2	indicates	indicate	VERB
gujaf-327	202	3	its	its	PRON
gujaf-327	202	4	highest	high	ADJ
gujaf-327	202	5	contribution	contribution	NOUN
gujaf-327	202	6	in	in	ADP
gujaf-327	202	7	enhancing	enhance	VERB
gujaf-327	202	8	the	the	DET
gujaf-327	202	9	performance	performance	NOUN
gujaf-327	202	10	of	of	ADP
gujaf-327	202	11	consumer	consumer	NOUN
gujaf-327	202	12	goods	good	NOUN
gujaf-327	202	13	companies	company	NOUN
gujaf-327	202	14	in	in	ADP
gujaf-327	202	15	nigeria	nigeria	PROPN
gujaf-327	202	16	.	.	PUNCT
gujaf-327	203	1	gusau	gusau	PROPN
gujaf-327	203	2	journal	journal	PROPN
gujaf-327	203	3	of	of	ADP
gujaf-327	203	4	accounting	accounting	NOUN
gujaf-327	203	5	and	and	CCONJ
gujaf-327	203	6	finance	finance	NOUN
gujaf-327	203	7	,	,	PUNCT
gujaf-327	203	8	vol	vol	NOUN
gujaf-327	203	9	.	.	PROPN
gujaf-327	203	10	5	5	NUM
gujaf-327	203	11	,	,	PUNCT
gujaf-327	203	12	issue	issue	NOUN
gujaf-327	203	13	2	2	NUM
gujaf-327	203	14	,	,	PUNCT
gujaf-327	203	15	october	october	PROPN
gujaf-327	203	16	,	,	PUNCT
gujaf-327	203	17	2024	2024	NUM
gujaf-327	203	18	26	26	NUM
gujaf-327	203	19	correlation	correlation	NOUN
gujaf-327	203	20	matrix	matrix	NOUN
gujaf-327	203	21	for	for	ADP
gujaf-327	203	22	roe	roe	NOUN
gujaf-327	203	23	table	table	NOUN
gujaf-327	203	24	3	3	NUM
gujaf-327	203	25	correlation	correlation	NOUN
gujaf-327	203	26	matrix	matrix	NOUN
gujaf-327	203	27	(	(	PUNCT
gujaf-327	203	28	roe	roe	PROPN
gujaf-327	203	29	)	)	PUNCT
gujaf-327	203	30	roe	roe	PROPN
gujaf-327	203	31	ai	ai	VERB
gujaf-327	203	32	ja	ja	PROPN
gujaf-327	203	33	ae	ae	PROPN
gujaf-327	203	34	ap	ap	PROPN
gujaf-327	203	35	at	at	ADP
gujaf-327	203	36	roe	roe	PROPN
gujaf-327	203	37	1	1	NUM
gujaf-327	203	38	ai	ai	VERB
gujaf-327	203	39	0.1344	0.1344	NUM
gujaf-327	203	40	1	1	NUM
gujaf-327	203	41	ja	ja	PROPN
gujaf-327	203	42	-0.0664	-0.0664	PROPN
gujaf-327	203	43	-0.1386	-0.1386	PROPN
gujaf-327	203	44	1	1	NUM
gujaf-327	203	45	ae	ae	PROPN
gujaf-327	203	46	0.0105	0.0105	NUM
gujaf-327	203	47	-0.1869	-0.1869	NOUN
gujaf-327	203	48	0.0207	0.0207	NUM
gujaf-327	203	49	1	1	NUM
gujaf-327	203	50	ap	ap	PROPN
gujaf-327	203	51	-0.0175	-0.0175	NOUN
gujaf-327	203	52	0.2051	0.2051	NUM
gujaf-327	203	53	-0.0149	-0.0149	NOUN
gujaf-327	203	54	-0.2514	-0.2514	NOUN
gujaf-327	203	55	1	1	NUM
gujaf-327	203	56	at	at	ADP
gujaf-327	203	57	-0.0327	-0.0327	NOUN
gujaf-327	203	58	0.0710	0.0710	NUM
gujaf-327	203	59	-0.6125	-0.6125	NOUN
gujaf-327	203	60	-0.1387	-0.1387	PROPN
gujaf-327	203	61	0.0297	0.0297	NUM
gujaf-327	203	62	1	1	NUM
gujaf-327	203	63	source	source	NOUN
gujaf-327	203	64	:	:	PUNCT
gujaf-327	203	65	extracted	extract	VERB
gujaf-327	203	66	from	from	ADP
gujaf-327	203	67	stata	stata	NOUN
gujaf-327	203	68	output	output	NOUN
gujaf-327	203	69	,	,	PUNCT
gujaf-327	203	70	2024	2024	NUM
gujaf-327	203	71	.	.	PUNCT
gujaf-327	204	1	from	from	ADP
gujaf-327	204	2	table	table	NOUN
gujaf-327	204	3	3	3	NUM
gujaf-327	204	4	above	above	ADV
gujaf-327	204	5	,	,	PUNCT
gujaf-327	204	6	the	the	DET
gujaf-327	204	7	values	value	NOUN
gujaf-327	204	8	give	give	VERB
gujaf-327	204	9	the	the	DET
gujaf-327	204	10	significance	significance	NOUN
gujaf-327	204	11	level	level	NOUN
gujaf-327	204	12	for	for	ADP
gujaf-327	204	13	multicollinearity	multicollinearity	NOUN
gujaf-327	204	14	and	and	CCONJ
gujaf-327	204	15	the	the	DET
gujaf-327	204	16	results	result	NOUN
gujaf-327	204	17	reveals	reveal	VERB
gujaf-327	204	18	that	that	SCONJ
gujaf-327	204	19	none	none	NOUN
gujaf-327	204	20	of	of	ADP
gujaf-327	204	21	the	the	DET
gujaf-327	204	22	variables	variable	NOUN
gujaf-327	204	23	has	have	VERB
gujaf-327	204	24	high	high	ADJ
gujaf-327	204	25	correlation	correlation	NOUN
gujaf-327	204	26	with	with	ADP
gujaf-327	204	27	the	the	DET
gujaf-327	204	28	other	other	ADJ
gujaf-327	204	29	,	,	PUNCT
gujaf-327	204	30	given	give	VERB
gujaf-327	204	31	that	that	SCONJ
gujaf-327	204	32	one	one	NUM
gujaf-327	204	33	of	of	ADP
gujaf-327	204	34	the	the	DET
gujaf-327	204	35	variables	variable	NOUN
gujaf-327	204	36	with	with	ADP
gujaf-327	204	37	highest	high	ADJ
gujaf-327	204	38	value	value	NOUN
gujaf-327	204	39	is	be	AUX
gujaf-327	204	40	0.2051	0.2051	NUM
gujaf-327	204	41	for	for	ADP
gujaf-327	204	42	audit	audit	NOUN
gujaf-327	204	43	firm	firm	ADJ
gujaf-327	204	44	reputation	reputation	NOUN
gujaf-327	204	45	.	.	PUNCT
gujaf-327	205	1	however	however	ADV
gujaf-327	205	2	,	,	PUNCT
gujaf-327	205	3	the	the	DET
gujaf-327	205	4	relationship	relationship	NOUN
gujaf-327	205	5	between	between	ADP
gujaf-327	205	6	joint	joint	ADJ
gujaf-327	205	7	audit	audit	NOUN
gujaf-327	205	8	,	,	PUNCT
gujaf-327	205	9	audit	audit	NOUN
gujaf-327	205	10	firm	firm	ADJ
gujaf-327	205	11	reputation	reputation	NOUN
gujaf-327	205	12	,	,	PUNCT
gujaf-327	205	13	and	and	CCONJ
gujaf-327	205	14	audit	audit	NOUN
gujaf-327	205	15	partner	partner	NOUN
gujaf-327	205	16	tenure	tenure	NOUN
gujaf-327	205	17	with	with	ADP
gujaf-327	205	18	that	that	PRON
gujaf-327	205	19	of	of	ADP
gujaf-327	205	20	return	return	NOUN
gujaf-327	205	21	on	on	ADP
gujaf-327	205	22	equity	equity	NOUN
gujaf-327	205	23	happens	happen	VERB
gujaf-327	205	24	to	to	PART
gujaf-327	205	25	be	be	AUX
gujaf-327	205	26	negative	negative	ADJ
gujaf-327	205	27	with	with	ADP
gujaf-327	205	28	-0.664	-0.664	PUNCT
gujaf-327	205	29	,	,	PUNCT
gujaf-327	205	30	-0.0175	-0.0175	PUNCT
gujaf-327	205	31	and	and	CCONJ
gujaf-327	205	32	-0.0327	-0.0327	NOUN
gujaf-327	205	33	respectively	respectively	ADV
gujaf-327	205	34	.	.	PUNCT
gujaf-327	206	1	while	while	SCONJ
gujaf-327	206	2	that	that	PRON
gujaf-327	206	3	of	of	ADP
gujaf-327	206	4	audit	audit	NOUN
gujaf-327	206	5	firm	firm	ADJ
gujaf-327	206	6	independence	independence	NOUN
gujaf-327	206	7	and	and	CCONJ
gujaf-327	206	8	audit	audit	NOUN
gujaf-327	206	9	firm	firm	ADJ
gujaf-327	206	10	experience	experience	NOUN
gujaf-327	206	11	appears	appear	VERB
gujaf-327	206	12	to	to	PART
gujaf-327	206	13	be	be	AUX
gujaf-327	206	14	positive	positive	ADJ
gujaf-327	206	15	0.1344	0.1344	NUM
gujaf-327	206	16	and	and	CCONJ
gujaf-327	206	17	0.0105	0.0105	NUM
gujaf-327	206	18	.	.	PUNCT
gujaf-327	207	1	summary	summary	NOUN
gujaf-327	207	2	of	of	ADP
gujaf-327	207	3	regression	regression	NOUN
gujaf-327	207	4	results	result	NOUN
gujaf-327	207	5	(	(	PUNCT
gujaf-327	207	6	roe	roe	NOUN
gujaf-327	207	7	)	)	PUNCT
gujaf-327	207	8	this	this	DET
gujaf-327	207	9	presents	present	VERB
gujaf-327	207	10	and	and	CCONJ
gujaf-327	207	11	discusses	discuss	VERB
gujaf-327	207	12	the	the	DET
gujaf-327	207	13	regression	regression	NOUN
gujaf-327	207	14	results	result	NOUN
gujaf-327	207	15	in	in	ADP
gujaf-327	207	16	the	the	DET
gujaf-327	207	17	study	study	NOUN
gujaf-327	207	18	.	.	PUNCT
gujaf-327	208	1	however	however	ADV
gujaf-327	208	2	,	,	PUNCT
gujaf-327	208	3	pooled	pool	VERB
gujaf-327	208	4	ols	ols	PROPN
gujaf-327	208	5	regression	regression	NOUN
gujaf-327	208	6	technique	technique	NOUN
gujaf-327	208	7	appears	appear	VERB
gujaf-327	208	8	to	to	PART
gujaf-327	208	9	be	be	AUX
gujaf-327	208	10	more	more	ADV
gujaf-327	208	11	appropriate	appropriate	ADJ
gujaf-327	208	12	for	for	ADP
gujaf-327	208	13	the	the	DET
gujaf-327	208	14	study	study	NOUN
gujaf-327	208	15	’s	’s	PART
gujaf-327	208	16	model	model	NOUN
gujaf-327	208	17	,	,	PUNCT
gujaf-327	208	18	from	from	ADP
gujaf-327	208	19	hausman	hausman	PROPN
gujaf-327	208	20	specification	specification	NOUN
gujaf-327	208	21	test	test	NOUN
gujaf-327	208	22	and	and	CCONJ
gujaf-327	208	23	the	the	DET
gujaf-327	208	24	breusch	breusch	NOUN
gujaf-327	208	25	and	and	CCONJ
gujaf-327	208	26	pagan	pagan	VERB
gujaf-327	208	27	lagrangian	lagrangian	ADJ
gujaf-327	208	28	multiplier	multipli	ADJ
gujaf-327	208	29	test	test	NOUN
gujaf-327	208	30	for	for	ADP
gujaf-327	208	31	random	random	ADJ
gujaf-327	208	32	effects	effect	NOUN
gujaf-327	208	33	regression	regression	NOUN
gujaf-327	208	34	.	.	PUNCT
gujaf-327	209	1	table	table	NOUN
gujaf-327	209	2	4	4	NUM
gujaf-327	209	3	pooled	pool	VERB
gujaf-327	209	4	ols	ol	NOUN
gujaf-327	209	5	regression	regression	NOUN
gujaf-327	209	6	results	result	NOUN
gujaf-327	209	7	(	(	PUNCT
gujaf-327	209	8	roe	roe	NOUN
gujaf-327	209	9	)	)	PUNCT
gujaf-327	209	10	variables	variable	NOUN
gujaf-327	209	11	co	co	ADJ
gujaf-327	209	12	-	-	ADJ
gujaf-327	209	13	efficient	efficient	ADJ
gujaf-327	209	14	t	t	NOUN
gujaf-327	209	15	-	-	PUNCT
gujaf-327	209	16	value	value	NOUN
gujaf-327	209	17	p	p	NOUN
gujaf-327	209	18	-	-	PUNCT
gujaf-327	209	19	value	value	NOUN
gujaf-327	209	20	tolerance	tolerance	NOUN
gujaf-327	209	21	/	/	SYM
gujaf-327	209	22	vif	vif	PROPN
gujaf-327	209	23	constants	constant	NOUN
gujaf-327	209	24	.-1031866	.-1031866	PROPN
gujaf-327	210	1	-3.63	-3.63	NOUN
gujaf-327	210	2	0.002	0.002	NUM
gujaf-327	210	3	ai	ai	NOUN
gujaf-327	210	4	.137576	.137576	PROPN
gujaf-327	210	5	3.79	3.79	NUM
gujaf-327	210	6	0.002	0.002	NUM
gujaf-327	210	7	0.698075	0.698075	NUM
gujaf-327	210	8	ja	ja	PROPN
gujaf-327	210	9	.0312852	.0312852	PROPN
gujaf-327	210	10	0.81	0.81	NUM
gujaf-327	210	11	0.431	0.431	NUM
gujaf-327	210	12	0.606332	0.606332	NUM
gujaf-327	211	1	ae	ae	PROPN
gujaf-327	211	2	.1733692	.1733692	PROPN
gujaf-327	212	1	9.65	9.65	NUM
gujaf-327	212	2	0.000	0.000	NUM
gujaf-327	212	3	0.814737	0.814737	NUM
gujaf-327	212	4	ap	ap	PROPN
gujaf-327	212	5	.06917	.06917	PROPN
gujaf-327	212	6	3.29	3.29	NUM
gujaf-327	212	7	0.005	0.005	NUM
gujaf-327	212	8	0.876021	0.876021	NUM
gujaf-327	212	9	at	at	ADP
gujaf-327	212	10	.0200214	.0200214	PROPN
gujaf-327	212	11	0.95	0.95	NUM
gujaf-327	212	12	0.359	0.359	NUM
gujaf-327	212	13	0.782203	0.782203	NUM
gujaf-327	212	14	r²	r²	NOUN
gujaf-327	212	15	0.3753	0.3753	NUM
gujaf-327	212	16	f	f	X
gujaf-327	212	17	-	-	PUNCT
gujaf-327	212	18	statistics	statistic	NOUN
gujaf-327	212	19	63.37	63.37	NUM
gujaf-327	212	20	fsignificance	fsignificance	NOUN
gujaf-327	212	21	0.0000	0.0000	NUM
gujaf-327	212	22	source	source	NOUN
gujaf-327	212	23	:	:	PUNCT
gujaf-327	212	24	extracted	extract	VERB
gujaf-327	212	25	from	from	ADP
gujaf-327	212	26	stata	stata	NOUN
gujaf-327	212	27	output	output	NOUN
gujaf-327	212	28	,	,	PUNCT
gujaf-327	212	29	2024	2024	NUM
gujaf-327	212	30	.	.	PUNCT
gujaf-327	213	1	table	table	NOUN
gujaf-327	213	2	4	4	NUM
gujaf-327	213	3	indicates	indicate	VERB
gujaf-327	213	4	,	,	PUNCT
gujaf-327	213	5	prob	prob	INTJ
gujaf-327	213	6	>	>	X
gujaf-327	213	7	f	f	X
gujaf-327	213	8	:	:	PUNCT
gujaf-327	214	1	test	test	NOUN
gujaf-327	214	2	of	of	ADP
gujaf-327	214	3	overall	overall	ADJ
gujaf-327	214	4	model	model	PROPN
gujaf-327	214	5	fitness	fitness	NOUN
gujaf-327	214	6	at	at	ADP
gujaf-327	214	7	5	5	NUM
gujaf-327	214	8	%	%	NOUN
gujaf-327	214	9	significance	significance	NOUN
gujaf-327	214	10	level	level	NOUN
gujaf-327	214	11	.	.	PUNCT
gujaf-327	215	1	it	it	PRON
gujaf-327	215	2	must	must	AUX
gujaf-327	215	3	be	be	AUX
gujaf-327	215	4	≤	≤	NUM
gujaf-327	215	5	0.05	0.05	NUM
gujaf-327	215	6	(	(	PUNCT
gujaf-327	215	7	5	5	NUM
gujaf-327	215	8	%	%	NOUN
gujaf-327	215	9	)	)	PUNCT
gujaf-327	215	10	.	.	PUNCT
gujaf-327	216	1	the	the	DET
gujaf-327	216	2	above	above	ADJ
gujaf-327	216	3	signifies	signify	VERB
gujaf-327	216	4	the	the	DET
gujaf-327	216	5	overall	overall	ADJ
gujaf-327	216	6	fitness	fitness	NOUN
gujaf-327	216	7	of	of	ADP
gujaf-327	216	8	the	the	DET
gujaf-327	216	9	model	model	NOUN
gujaf-327	216	10	at	at	ADP
gujaf-327	216	11	0.0000	0.0000	NUM
gujaf-327	216	12	significance	significance	NOUN
gujaf-327	216	13	v	v	ADP
gujaf-327	216	14	table	table	NOUN
gujaf-327	216	15	4	4	NUM
gujaf-327	216	16	above	above	ADV
gujaf-327	216	17	,	,	PUNCT
gujaf-327	216	18	gusau	gusau	ADJ
gujaf-327	216	19	journal	journal	NOUN
gujaf-327	216	20	of	of	ADP
gujaf-327	216	21	accounting	accounting	NOUN
gujaf-327	216	22	and	and	CCONJ
gujaf-327	216	23	finance	finance	NOUN
gujaf-327	216	24	,	,	PUNCT
gujaf-327	216	25	vol	vol	NOUN
gujaf-327	216	26	.	.	PROPN
gujaf-327	216	27	5	5	NUM
gujaf-327	216	28	,	,	PUNCT
gujaf-327	216	29	issue	issue	NOUN
gujaf-327	216	30	2	2	NUM
gujaf-327	216	31	,	,	PUNCT
gujaf-327	216	32	october	october	PROPN
gujaf-327	216	33	,	,	PUNCT
gujaf-327	216	34	2024	2024	NUM
gujaf-327	216	35	27	27	NUM
gujaf-327	216	36	indicates	indicate	VERB
gujaf-327	216	37	that	that	SCONJ
gujaf-327	216	38	audit	audit	NOUN
gujaf-327	216	39	firm	firm	ADJ
gujaf-327	216	40	independence	independence	NOUN
gujaf-327	216	41	has	have	VERB
gujaf-327	216	42	a	a	DET
gujaf-327	216	43	significant	significant	ADJ
gujaf-327	216	44	and	and	CCONJ
gujaf-327	216	45	positive	positive	ADJ
gujaf-327	216	46	relationship	relationship	NOUN
gujaf-327	216	47	with	with	ADP
gujaf-327	216	48	return	return	NOUN
gujaf-327	216	49	on	on	ADP
gujaf-327	216	50	equity	equity	NOUN
gujaf-327	216	51	,	,	PUNCT
gujaf-327	216	52	at	at	ADP
gujaf-327	216	53	t	t	NOUN
gujaf-327	216	54	-	-	PUNCT
gujaf-327	216	55	value	value	NOUN
gujaf-327	216	56	of	of	ADP
gujaf-327	216	57	3.79	3.79	NUM
gujaf-327	216	58	.	.	PUNCT
gujaf-327	217	1	with	with	ADP
gujaf-327	217	2	coefficient	coefficient	NOUN
gujaf-327	217	3	of	of	ADP
gujaf-327	217	4	.137576	.137576	NOUN
gujaf-327	217	5	with	with	ADP
gujaf-327	217	6	the	the	DET
gujaf-327	217	7	p	p	PROPN
gujaf-327	217	8	>	>	X
gujaf-327	217	9	t	t	NOUN
gujaf-327	217	10	value	value	NOUN
gujaf-327	217	11	of	of	ADP
gujaf-327	217	12	0.002	0.002	NUM
gujaf-327	217	13	.	.	PUNCT
gujaf-327	218	1	however	however	ADV
gujaf-327	218	2	,	,	PUNCT
gujaf-327	218	3	this	this	PRON
gujaf-327	218	4	indicates	indicate	VERB
gujaf-327	218	5	positive	positive	ADJ
gujaf-327	218	6	significant	significant	ADJ
gujaf-327	218	7	relationship	relationship	NOUN
gujaf-327	218	8	at	at	ADP
gujaf-327	218	9	≤0.05	≤0.05	NOUN
gujaf-327	218	10	significance	significance	NOUN
gujaf-327	218	11	level	level	NOUN
gujaf-327	218	12	.	.	PUNCT
gujaf-327	219	1	this	this	PRON
gujaf-327	219	2	implies	imply	VERB
gujaf-327	219	3	that	that	SCONJ
gujaf-327	219	4	a	a	DET
gujaf-327	219	5	1	1	NUM
gujaf-327	219	6	%	%	NOUN
gujaf-327	219	7	increase	increase	NOUN
gujaf-327	219	8	in	in	ADP
gujaf-327	219	9	audit	audit	NOUN
gujaf-327	219	10	firm	firm	ADJ
gujaf-327	219	11	independence	independence	NOUN
gujaf-327	219	12	will	will	AUX
gujaf-327	219	13	thus	thus	ADV
gujaf-327	219	14	have	have	VERB
gujaf-327	219	15	positive	positive	ADJ
gujaf-327	219	16	and	and	CCONJ
gujaf-327	219	17	serious	serious	ADJ
gujaf-327	219	18	effect	effect	NOUN
gujaf-327	219	19	on	on	ADP
gujaf-327	219	20	the	the	DET
gujaf-327	219	21	profitability	profitability	NOUN
gujaf-327	219	22	of	of	ADP
gujaf-327	219	23	listed	list	VERB
gujaf-327	219	24	consumer	consumer	NOUN
gujaf-327	219	25	goods	good	NOUN
gujaf-327	219	26	firms	firm	NOUN
gujaf-327	219	27	in	in	ADP
gujaf-327	219	28	nigeria	nigeria	PROPN
gujaf-327	219	29	.	.	PUNCT
gujaf-327	220	1	furthermore	furthermore	ADV
gujaf-327	220	2	,	,	PUNCT
gujaf-327	220	3	table	table	NOUN
gujaf-327	220	4	4.3	4.3	NUM
gujaf-327	220	5	above	above	ADV
gujaf-327	220	6	,	,	PUNCT
gujaf-327	220	7	indicates	indicate	VERB
gujaf-327	220	8	joint	joint	ADJ
gujaf-327	220	9	audit	audit	NOUN
gujaf-327	220	10	to	to	PART
gujaf-327	220	11	have	have	VERB
gujaf-327	220	12	an	an	DET
gujaf-327	220	13	insignificant	insignificant	ADJ
gujaf-327	220	14	positive	positive	ADJ
gujaf-327	220	15	relationship	relationship	NOUN
gujaf-327	220	16	with	with	ADP
gujaf-327	220	17	return	return	NOUN
gujaf-327	220	18	on	on	ADP
gujaf-327	220	19	equity	equity	NOUN
gujaf-327	220	20	,	,	PUNCT
gujaf-327	220	21	at	at	ADP
gujaf-327	220	22	t	t	NOUN
gujaf-327	220	23	-	-	PUNCT
gujaf-327	220	24	value	value	NOUN
gujaf-327	220	25	of	of	ADP
gujaf-327	220	26	0.81	0.81	NUM
gujaf-327	220	27	and	and	CCONJ
gujaf-327	220	28	coefficient	coefficient	NOUN
gujaf-327	220	29	of	of	ADP
gujaf-327	220	30	.0312852	.0312852	PROPN
gujaf-327	220	31	with	with	ADP
gujaf-327	220	32	the	the	DET
gujaf-327	220	33	p	p	PROPN
gujaf-327	220	34	>	>	X
gujaf-327	220	35	t	t	PROPN
gujaf-327	220	36	value	value	NOUN
gujaf-327	220	37	of	of	ADP
gujaf-327	220	38	0.431	0.431	NUM
gujaf-327	220	39	,	,	PUNCT
gujaf-327	220	40	this	this	PRON
gujaf-327	220	41	however	however	ADV
gujaf-327	220	42	indicates	indicate	VERB
gujaf-327	220	43	positive	positive	ADJ
gujaf-327	220	44	but	but	CCONJ
gujaf-327	220	45	insignificant	insignificant	ADJ
gujaf-327	220	46	relationship	relationship	NOUN
gujaf-327	220	47	at	at	ADP
gujaf-327	220	48	≤0.05	≤0.05	NOUN
gujaf-327	220	49	significance	significance	NOUN
gujaf-327	220	50	level	level	NOUN
gujaf-327	220	51	.	.	PUNCT
gujaf-327	221	1	this	this	PRON
gujaf-327	221	2	implies	imply	VERB
gujaf-327	221	3	that	that	SCONJ
gujaf-327	221	4	a	a	DET
gujaf-327	221	5	1	1	NUM
gujaf-327	221	6	%	%	NOUN
gujaf-327	221	7	increase	increase	NOUN
gujaf-327	221	8	in	in	ADP
gujaf-327	221	9	the	the	DET
gujaf-327	221	10	rate	rate	NOUN
gujaf-327	221	11	of	of	ADP
gujaf-327	221	12	joint	joint	ADJ
gujaf-327	221	13	audit	audit	NOUN
gujaf-327	221	14	in	in	ADP
gujaf-327	221	15	a	a	DET
gujaf-327	221	16	firm	firm	NOUN
gujaf-327	221	17	will	will	AUX
gujaf-327	221	18	neither	neither	CCONJ
gujaf-327	221	19	nor	nor	CCONJ
gujaf-327	221	20	increase	increase	VERB
gujaf-327	221	21	the	the	DET
gujaf-327	221	22	profitability	profitability	NOUN
gujaf-327	221	23	of	of	ADP
gujaf-327	221	24	listed	list	VERB
gujaf-327	221	25	consumer	consumer	NOUN
gujaf-327	221	26	goods	good	NOUN
gujaf-327	221	27	firms	firm	NOUN
gujaf-327	221	28	in	in	ADP
gujaf-327	221	29	nigeria	nigeria	PROPN
gujaf-327	221	30	.	.	PUNCT
gujaf-327	222	1	again	again	ADV
gujaf-327	222	2	table	table	VERB
gujaf-327	222	3	4.3above	4.3above	NUM
gujaf-327	222	4	indicates	indicate	VERB
gujaf-327	222	5	that	that	SCONJ
gujaf-327	222	6	audit	audit	NOUN
gujaf-327	222	7	firm	firm	ADJ
gujaf-327	222	8	experience	experience	NOUN
gujaf-327	222	9	has	have	VERB
gujaf-327	222	10	a	a	DET
gujaf-327	222	11	very	very	ADV
gujaf-327	222	12	strong	strong	ADJ
gujaf-327	222	13	significant	significant	ADJ
gujaf-327	222	14	and	and	CCONJ
gujaf-327	222	15	positive	positive	ADJ
gujaf-327	222	16	relationship	relationship	NOUN
gujaf-327	222	17	with	with	ADP
gujaf-327	222	18	return	return	NOUN
gujaf-327	222	19	on	on	ADP
gujaf-327	222	20	equity	equity	NOUN
gujaf-327	222	21	.	.	PUNCT
gujaf-327	223	1	at	at	ADP
gujaf-327	223	2	t	t	NOUN
gujaf-327	223	3	-	-	PUNCT
gujaf-327	223	4	value	value	NOUN
gujaf-327	223	5	of	of	ADP
gujaf-327	223	6	9.65	9.65	NUM
gujaf-327	223	7	with	with	ADP
gujaf-327	223	8	a	a	DET
gujaf-327	223	9	positive	positive	ADJ
gujaf-327	223	10	coefficient	coefficient	NOUN
gujaf-327	223	11	of	of	ADP
gujaf-327	223	12	.1733692	.1733692	PROPN
gujaf-327	223	13	with	with	ADP
gujaf-327	223	14	the	the	DET
gujaf-327	223	15	p	p	PROPN
gujaf-327	223	16	>	>	X
gujaf-327	223	17	t	t	NOUN
gujaf-327	223	18	value	value	NOUN
gujaf-327	223	19	of	of	ADP
gujaf-327	223	20	0.000	0.000	NUM
gujaf-327	223	21	,	,	PUNCT
gujaf-327	223	22	this	this	PRON
gujaf-327	223	23	however	however	ADV
gujaf-327	223	24	indicates	indicate	VERB
gujaf-327	223	25	a	a	DET
gujaf-327	223	26	positive	positive	ADJ
gujaf-327	223	27	and	and	CCONJ
gujaf-327	223	28	very	very	ADV
gujaf-327	223	29	significant	significant	ADJ
gujaf-327	223	30	relationship	relationship	NOUN
gujaf-327	223	31	at	at	ADP
gujaf-327	223	32	≤0.05	≤0.05	NOUN
gujaf-327	223	33	significance	significance	NOUN
gujaf-327	223	34	level	level	NOUN
gujaf-327	223	35	.	.	PUNCT
gujaf-327	224	1	this	this	PRON
gujaf-327	224	2	implies	imply	VERB
gujaf-327	224	3	that	that	SCONJ
gujaf-327	224	4	,	,	PUNCT
gujaf-327	224	5	a	a	DET
gujaf-327	224	6	1	1	NUM
gujaf-327	224	7	%	%	NOUN
gujaf-327	224	8	increase	increase	NOUN
gujaf-327	224	9	in	in	ADP
gujaf-327	224	10	audit	audit	NOUN
gujaf-327	224	11	firm	firm	NOUN
gujaf-327	224	12	experience	experience	NOUN
gujaf-327	224	13	by	by	ADP
gujaf-327	224	14	the	the	DET
gujaf-327	224	15	auditors	auditor	NOUN
gujaf-327	224	16	will	will	AUX
gujaf-327	224	17	lead	lead	VERB
gujaf-327	224	18	to	to	ADP
gujaf-327	224	19	an	an	DET
gujaf-327	224	20	increase	increase	NOUN
gujaf-327	224	21	in	in	ADP
gujaf-327	224	22	audit	audit	NOUN
gujaf-327	224	23	quality	quality	NOUN
gujaf-327	224	24	and	and	CCONJ
gujaf-327	224	25	thus	thus	ADV
gujaf-327	224	26	firm	firm	NOUN
gujaf-327	224	27	’s	’s	PART
gujaf-327	224	28	performance	performance	NOUN
gujaf-327	224	29	.	.	PUNCT
gujaf-327	225	1	furthermore	furthermore	ADV
gujaf-327	225	2	,	,	PUNCT
gujaf-327	225	3	table	table	NOUN
gujaf-327	225	4	4	4	NUM
gujaf-327	225	5	above	above	ADV
gujaf-327	225	6	,	,	PUNCT
gujaf-327	225	7	indicates	indicate	VERB
gujaf-327	225	8	audit	audit	NOUN
gujaf-327	225	9	firm	firm	ADJ
gujaf-327	225	10	reputation	reputation	NOUN
gujaf-327	225	11	to	to	PART
gujaf-327	225	12	have	have	VERB
gujaf-327	225	13	a	a	DET
gujaf-327	225	14	significant	significant	ADJ
gujaf-327	225	15	and	and	CCONJ
gujaf-327	225	16	positive	positive	ADJ
gujaf-327	225	17	relationship	relationship	NOUN
gujaf-327	225	18	with	with	ADP
gujaf-327	225	19	return	return	NOUN
gujaf-327	225	20	on	on	ADP
gujaf-327	225	21	equity	equity	NOUN
gujaf-327	225	22	,	,	PUNCT
gujaf-327	225	23	at	at	ADP
gujaf-327	225	24	t	t	NOUN
gujaf-327	225	25	-	-	PUNCT
gujaf-327	225	26	value	value	NOUN
gujaf-327	225	27	of	of	ADP
gujaf-327	225	28	3.29	3.29	NUM
gujaf-327	225	29	with	with	ADP
gujaf-327	225	30	a	a	DET
gujaf-327	225	31	positive	positive	ADJ
gujaf-327	225	32	coefficient	coefficient	NOUN
gujaf-327	225	33	of.06917	of.06917	PROPN
gujaf-327	225	34	with	with	ADP
gujaf-327	225	35	the	the	DET
gujaf-327	225	36	p	p	PROPN
gujaf-327	225	37	>	>	X
gujaf-327	225	38	t	t	NOUN
gujaf-327	225	39	value	value	NOUN
gujaf-327	225	40	of	of	ADP
gujaf-327	225	41	0	0	NUM
gujaf-327	225	42	.	.	PUNCT
gujaf-327	226	1	005.this	005.this	PRON
gujaf-327	226	2	however	however	ADV
gujaf-327	226	3	indicates	indicate	VERB
gujaf-327	226	4	a	a	DET
gujaf-327	226	5	positive	positive	ADJ
gujaf-327	226	6	and	and	CCONJ
gujaf-327	226	7	significant	significant	ADJ
gujaf-327	226	8	relationship	relationship	NOUN
gujaf-327	226	9	at	at	ADP
gujaf-327	226	10	≤0.05	≤0.05	NOUN
gujaf-327	226	11	significance	significance	NOUN
gujaf-327	226	12	level	level	NOUN
gujaf-327	226	13	.	.	PUNCT
gujaf-327	227	1	this	this	PRON
gujaf-327	227	2	implies	imply	VERB
gujaf-327	227	3	that	that	SCONJ
gujaf-327	227	4	for	for	ADP
gujaf-327	227	5	every	every	DET
gujaf-327	227	6	1	1	NUM
gujaf-327	227	7	%	%	NOUN
gujaf-327	227	8	additional	additional	ADJ
gujaf-327	227	9	effort	effort	NOUN
gujaf-327	227	10	of	of	ADP
gujaf-327	227	11	increasing	increase	VERB
gujaf-327	227	12	the	the	DET
gujaf-327	227	13	rate	rate	NOUN
gujaf-327	227	14	at	at	ADP
gujaf-327	227	15	which	which	PRON
gujaf-327	227	16	the	the	DET
gujaf-327	227	17	big	big	ADJ
gujaf-327	227	18	4	4	NUM
gujaf-327	227	19	audit	audit	NOUN
gujaf-327	227	20	firms	firm	NOUN
gujaf-327	227	21	are	be	AUX
gujaf-327	227	22	given	give	VERB
gujaf-327	227	23	the	the	DET
gujaf-327	227	24	opportunity	opportunity	NOUN
gujaf-327	227	25	to	to	PART
gujaf-327	227	26	audit	audit	VERB
gujaf-327	227	27	the	the	DET
gujaf-327	227	28	company	company	NOUN
gujaf-327	227	29	,	,	PUNCT
gujaf-327	227	30	the	the	PRON
gujaf-327	227	31	higher	high	ADJ
gujaf-327	227	32	the	the	DET
gujaf-327	227	33	rate	rate	NOUN
gujaf-327	227	34	at	at	ADP
gujaf-327	227	35	which	which	PRON
gujaf-327	227	36	audit	audit	NOUN
gujaf-327	227	37	quality	quality	NOUN
gujaf-327	227	38	increases	increase	NOUN
gujaf-327	227	39	.	.	PUNCT
gujaf-327	228	1	finally	finally	ADV
gujaf-327	228	2	,	,	PUNCT
gujaf-327	228	3	table	table	NOUN
gujaf-327	228	4	4	4	NUM
gujaf-327	228	5	above	above	ADV
gujaf-327	228	6	,	,	PUNCT
gujaf-327	228	7	indicates	indicate	VERB
gujaf-327	228	8	that	that	SCONJ
gujaf-327	228	9	audit	audit	NOUN
gujaf-327	228	10	partner	partner	NOUN
gujaf-327	228	11	tenure	tenure	NOUN
gujaf-327	228	12	has	have	VERB
gujaf-327	228	13	an	an	DET
gujaf-327	228	14	insignificant	insignificant	ADJ
gujaf-327	228	15	positive	positive	ADJ
gujaf-327	228	16	relationship	relationship	NOUN
gujaf-327	228	17	with	with	ADP
gujaf-327	228	18	return	return	NOUN
gujaf-327	228	19	on	on	ADP
gujaf-327	228	20	equity	equity	NOUN
gujaf-327	228	21	,	,	PUNCT
gujaf-327	228	22	at	at	ADP
gujaf-327	228	23	t	t	NOUN
gujaf-327	228	24	-	-	PUNCT
gujaf-327	228	25	value	value	NOUN
gujaf-327	228	26	of	of	ADP
gujaf-327	228	27	0.95	0.95	NUM
gujaf-327	228	28	with	with	ADP
gujaf-327	228	29	coefficient	coefficient	NOUN
gujaf-327	228	30	of	of	ADP
gujaf-327	228	31	.200214	.200214	PROPN
gujaf-327	228	32	with	with	ADP
gujaf-327	228	33	the	the	DET
gujaf-327	228	34	p	p	PROPN
gujaf-327	228	35	>	>	X
gujaf-327	228	36	t	t	NOUN
gujaf-327	228	37	value	value	NOUN
gujaf-327	228	38	of	of	ADP
gujaf-327	228	39	0	0	NUM
gujaf-327	228	40	.	.	PUNCT
gujaf-327	229	1	359.this	359.this	PRON
gujaf-327	229	2	however	however	ADV
gujaf-327	229	3	indicates	indicate	VERB
gujaf-327	229	4	insignificant	insignificant	ADJ
gujaf-327	229	5	relationship	relationship	NOUN
gujaf-327	229	6	at	at	ADP
gujaf-327	229	7	≤0.05	≤0.05	NOUN
gujaf-327	229	8	significance	significance	NOUN
gujaf-327	229	9	level	level	NOUN
gujaf-327	229	10	.	.	PUNCT
gujaf-327	230	1	this	this	PRON
gujaf-327	230	2	implies	imply	VERB
gujaf-327	230	3	that	that	SCONJ
gujaf-327	230	4	a	a	DET
gujaf-327	230	5	1	1	NUM
gujaf-327	230	6	%	%	NOUN
gujaf-327	230	7	increase	increase	NOUN
gujaf-327	230	8	in	in	ADP
gujaf-327	230	9	audit	audit	NOUN
gujaf-327	230	10	partner	partner	NOUN
gujaf-327	230	11	tenure	tenure	NOUN
gujaf-327	230	12	will	will	AUX
gujaf-327	230	13	thus	thus	ADV
gujaf-327	230	14	have	have	VERB
gujaf-327	230	15	no	no	DET
gujaf-327	230	16	effect	effect	NOUN
gujaf-327	230	17	on	on	ADP
gujaf-327	230	18	the	the	DET
gujaf-327	230	19	audit	audit	NOUN
gujaf-327	230	20	quality	quality	NOUN
gujaf-327	230	21	.	.	PUNCT
gujaf-327	231	1	audit	audit	NOUN
gujaf-327	231	2	quality	quality	NOUN
gujaf-327	231	3	and	and	CCONJ
gujaf-327	231	4	economic	economic	ADJ
gujaf-327	231	5	value	value	NOUN
gujaf-327	231	6	added	add	VERB
gujaf-327	231	7	(	(	PUNCT
gujaf-327	231	8	model	model	NOUN
gujaf-327	231	9	2	2	NUM
gujaf-327	231	10	)	)	PUNCT
gujaf-327	231	11	table	table	NOUN
gujaf-327	231	12	5	5	NUM
gujaf-327	231	13	correlation	correlation	NOUN
gujaf-327	231	14	matrix	matrix	NOUN
gujaf-327	231	15	(	(	PUNCT
gujaf-327	231	16	eva	eva	PROPN
gujaf-327	231	17	)	)	PUNCT
gujaf-327	231	18	eva	eva	PROPN
gujaf-327	232	1	ai	ai	VERB
gujaf-327	232	2	ja	ja	PROPN
gujaf-327	232	3	ae	ae	PROPN
gujaf-327	232	4	ap	ap	PROPN
gujaf-327	232	5	at	at	ADP
gujaf-327	232	6	eva	eva	PROPN
gujaf-327	232	7	1	1	NUM
gujaf-327	232	8	ai	ai	VERB
gujaf-327	232	9	0.1512	0.1512	NUM
gujaf-327	232	10	1	1	NUM
gujaf-327	232	11	ja	ja	PROPN
gujaf-327	232	12	0.0062	0.0062	NUM
gujaf-327	232	13	-0.1386	-0.1386	NOUN
gujaf-327	232	14	1	1	NUM
gujaf-327	232	15	ae	ae	PROPN
gujaf-327	232	16	0.1027	0.1027	NUM
gujaf-327	232	17	-0.1869	-0.1869	VERB
gujaf-327	232	18	0.0207	0.0207	NUM
gujaf-327	232	19	s1	s1	PROPN
gujaf-327	232	20	ap	ap	PROPN
gujaf-327	232	21	0.0851	0.0851	NUM
gujaf-327	232	22	0.2051	0.2051	NUM
gujaf-327	232	23	-0.0149	-0.0149	NOUN
gujaf-327	232	24	-0.2514	-0.2514	NOUN
gujaf-327	232	25	1	1	NUM
gujaf-327	232	26	at	at	ADP
gujaf-327	232	27	-0.0680	-0.0680	NOUN
gujaf-327	232	28	0.0710	0.0710	NUM
gujaf-327	232	29	-0.6125	-0.6125	NOUN
gujaf-327	232	30	-0.1387	-0.1387	NOUN
gujaf-327	232	31	0.0297	0.0297	NUM
gujaf-327	232	32	1	1	NUM
gujaf-327	232	33	source	source	NOUN
gujaf-327	232	34	:	:	PUNCT
gujaf-327	232	35	extracted	extract	VERB
gujaf-327	232	36	from	from	ADP
gujaf-327	232	37	stata13	stata13	NOUN
gujaf-327	232	38	output	output	NOUN
gujaf-327	232	39	,	,	PUNCT
gujaf-327	232	40	2024	2024	NUM
gujaf-327	232	41	.	.	PUNCT
gujaf-327	233	1	from	from	ADP
gujaf-327	233	2	the	the	DET
gujaf-327	233	3	results	result	NOUN
gujaf-327	233	4	above	above	ADV
gujaf-327	233	5	,	,	PUNCT
gujaf-327	233	6	table	table	NOUN
gujaf-327	233	7	5	5	NUM
gujaf-327	233	8	reveals	reveal	VERB
gujaf-327	233	9	that	that	SCONJ
gujaf-327	233	10	none	none	NOUN
gujaf-327	233	11	of	of	ADP
gujaf-327	233	12	the	the	DET
gujaf-327	233	13	variables	variable	NOUN
gujaf-327	233	14	has	have	VERB
gujaf-327	233	15	high	high	ADJ
gujaf-327	233	16	correlation	correlation	NOUN
gujaf-327	233	17	with	with	ADP
gujaf-327	233	18	the	the	DET
gujaf-327	233	19	other	other	ADJ
gujaf-327	233	20	given	give	VERB
gujaf-327	233	21	that	that	SCONJ
gujaf-327	233	22	the	the	DET
gujaf-327	233	23	variable	variable	NOUN
gujaf-327	233	24	with	with	ADP
gujaf-327	233	25	the	the	DET
gujaf-327	233	26	highest	high	ADJ
gujaf-327	233	27	value	value	NOUN
gujaf-327	233	28	is	be	AUX
gujaf-327	233	29	0.2051	0.2051	NUM
gujaf-327	233	30	for	for	ADP
gujaf-327	233	31	audit	audit	NOUN
gujaf-327	233	32	firm	firm	ADJ
gujaf-327	233	33	reputation	reputation	NOUN
gujaf-327	233	34	.	.	PUNCT
gujaf-327	234	1	however	however	ADV
gujaf-327	234	2	,	,	PUNCT
gujaf-327	234	3	the	the	DET
gujaf-327	234	4	relationship	relationship	NOUN
gujaf-327	234	5	between	between	ADP
gujaf-327	234	6	audit	audit	NOUN
gujaf-327	234	7	partner	partner	NOUN
gujaf-327	234	8	tenure	tenure	NOUN
gujaf-327	234	9	and	and	CCONJ
gujaf-327	234	10	economic	economic	ADJ
gujaf-327	234	11	value	value	NOUN
gujaf-327	234	12	added	add	VERB
gujaf-327	234	13	is	be	AUX
gujaf-327	234	14	negative	negative	ADJ
gujaf-327	234	15	at	at	ADP
gujaf-327	234	16	-0	-0	PUNCT
gujaf-327	234	17	.	.	PUNCT
gujaf-327	235	1	0680.this	0680.this	PROPN
gujaf-327	235	2	shows	show	VERB
gujaf-327	235	3	that	that	SCONJ
gujaf-327	235	4	a	a	DET
gujaf-327	235	5	1	1	NUM
gujaf-327	235	6	%	%	NOUN
gujaf-327	235	7	increase	increase	NOUN
gujaf-327	235	8	in	in	ADP
gujaf-327	235	9	audit	audit	NOUN
gujaf-327	235	10	partner	partner	NOUN
gujaf-327	235	11	tenure	tenure	NOUN
gujaf-327	235	12	will	will	AUX
gujaf-327	235	13	lead	lead	VERB
gujaf-327	235	14	to	to	ADP
gujaf-327	235	15	a	a	DET
gujaf-327	235	16	reduction	reduction	NOUN
gujaf-327	235	17	in	in	ADP
gujaf-327	235	18	audit	audit	NOUN
gujaf-327	235	19	quality	quality	NOUN
gujaf-327	235	20	.	.	PUNCT
gujaf-327	236	1	while	while	SCONJ
gujaf-327	236	2	that	that	PRON
gujaf-327	236	3	of	of	ADP
gujaf-327	236	4	joint	joint	ADJ
gujaf-327	236	5	audit	audit	NOUN
gujaf-327	236	6	,	,	PUNCT
gujaf-327	236	7	audit	audit	NOUN
gujaf-327	236	8	firm	firm	ADJ
gujaf-327	236	9	independence	independence	NOUN
gujaf-327	236	10	,	,	PUNCT
gujaf-327	236	11	audit	audit	NOUN
gujaf-327	236	12	firm	firm	ADJ
gujaf-327	236	13	reputation	reputation	NOUN
gujaf-327	236	14	and	and	CCONJ
gujaf-327	236	15	audit	audit	NOUN
gujaf-327	236	16	firm	firm	ADJ
gujaf-327	236	17	experience	experience	NOUN
gujaf-327	236	18	indicate	indicate	VERB
gujaf-327	236	19	0.0062	0.0062	NUM
gujaf-327	236	20	,	,	PUNCT
gujaf-327	236	21	0.1512	0.1512	NUM
gujaf-327	236	22	,	,	PUNCT
gujaf-327	236	23	0.0851	0.0851	NUM
gujaf-327	236	24	,	,	PUNCT
gujaf-327	236	25	and	and	CCONJ
gujaf-327	236	26	0.1027	0.1027	NUM
gujaf-327	236	27	respectively	respectively	ADV
gujaf-327	236	28	,	,	PUNCT
gujaf-327	236	29	and	and	CCONJ
gujaf-327	236	30	a	a	DET
gujaf-327	236	31	1	1	NUM
gujaf-327	236	32	%	%	NOUN
gujaf-327	236	33	increase	increase	NOUN
gujaf-327	236	34	in	in	ADP
gujaf-327	236	35	any	any	PRON
gujaf-327	236	36	of	of	ADP
gujaf-327	236	37	them	they	PRON
gujaf-327	236	38	would	would	AUX
gujaf-327	236	39	gusau	gusau	DET
gujaf-327	236	40	journal	journal	PROPN
gujaf-327	236	41	of	of	ADP
gujaf-327	236	42	accounting	accounting	NOUN
gujaf-327	236	43	and	and	CCONJ
gujaf-327	236	44	finance	finance	NOUN
gujaf-327	236	45	,	,	PUNCT
gujaf-327	236	46	vol	vol	NOUN
gujaf-327	236	47	.	.	PROPN
gujaf-327	236	48	5	5	NUM
gujaf-327	236	49	,	,	PUNCT
gujaf-327	236	50	issue	issue	NOUN
gujaf-327	236	51	2	2	NUM
gujaf-327	236	52	,	,	PUNCT
gujaf-327	236	53	october	october	PROPN
gujaf-327	236	54	,	,	PUNCT
gujaf-327	236	55	2024	2024	NUM
gujaf-327	236	56	28	28	NUM
gujaf-327	236	57	automatically	automatically	ADV
gujaf-327	236	58	leads	lead	VERB
gujaf-327	236	59	to	to	PART
gujaf-327	236	60	increase	increase	VERB
gujaf-327	236	61	in	in	ADP
gujaf-327	236	62	audit	audit	NOUN
gujaf-327	236	63	quality	quality	NOUN
gujaf-327	236	64	.	.	PUNCT
gujaf-327	237	1	the	the	DET
gujaf-327	237	2	variance	variance	NOUN
gujaf-327	237	3	inflation	inflation	NOUN
gujaf-327	237	4	factor	factor	NOUN
gujaf-327	237	5	(	(	PUNCT
gujaf-327	237	6	vif	vif	NOUN
gujaf-327	237	7	)	)	PUNCT
gujaf-327	237	8	and	and	CCONJ
gujaf-327	237	9	tolerance	tolerance	NOUN
gujaf-327	237	10	value	value	NOUN
gujaf-327	237	11	(	(	PUNCT
gujaf-327	237	12	tv	tv	NOUN
gujaf-327	237	13	)	)	PUNCT
gujaf-327	237	14	reveals	reveal	VERB
gujaf-327	237	15	the	the	DET
gujaf-327	237	16	absence	absence	NOUN
gujaf-327	237	17	of	of	ADP
gujaf-327	237	18	multicollinearity	multicollinearity	NOUN
gujaf-327	237	19	as	as	SCONJ
gujaf-327	237	20	all	all	DET
gujaf-327	237	21	factors	factor	NOUN
gujaf-327	237	22	are	be	AUX
gujaf-327	237	23	below	below	ADP
gujaf-327	237	24	10	10	NUM
gujaf-327	237	25	and	and	CCONJ
gujaf-327	237	26	tolerance	tolerance	NOUN
gujaf-327	237	27	value	value	NOUN
gujaf-327	237	28	are	be	AUX
gujaf-327	237	29	below	below	ADP
gujaf-327	237	30	1.0.(result	1.0.(result	NUM
gujaf-327	237	31	in	in	ADP
gujaf-327	237	32	appendix	appendix	NOUN
gujaf-327	237	33	)	)	PUNCT
gujaf-327	237	34	.	.	PUNCT
gujaf-327	238	1	summary	summary	NOUN
gujaf-327	238	2	of	of	ADP
gujaf-327	238	3	regression	regression	NOUN
gujaf-327	238	4	results	result	NOUN
gujaf-327	238	5	(	(	PUNCT
gujaf-327	238	6	eva	eva	PROPN
gujaf-327	238	7	)	)	PUNCT
gujaf-327	238	8	this	this	PRON
gujaf-327	238	9	constitutes	constitute	VERB
gujaf-327	238	10	the	the	DET
gujaf-327	238	11	summary	summary	NOUN
gujaf-327	238	12	of	of	ADP
gujaf-327	238	13	multiple	multiple	ADJ
gujaf-327	238	14	regression	regression	NOUN
gujaf-327	238	15	results	result	NOUN
gujaf-327	238	16	obtained	obtain	VERB
gujaf-327	238	17	from	from	ADP
gujaf-327	238	18	the	the	DET
gujaf-327	238	19	model	model	NOUN
gujaf-327	238	20	using	use	VERB
gujaf-327	238	21	random	random	ADJ
gujaf-327	238	22	effect	effect	NOUN
gujaf-327	238	23	regression	regression	NOUN
gujaf-327	238	24	.	.	PUNCT
gujaf-327	239	1	a	a	DET
gujaf-327	239	2	hausman	hausman	ADJ
gujaf-327	239	3	specification	specification	NOUN
gujaf-327	239	4	test	test	NOUN
gujaf-327	239	5	was	be	AUX
gujaf-327	239	6	conducted	conduct	VERB
gujaf-327	239	7	and	and	CCONJ
gujaf-327	239	8	as	as	ADP
gujaf-327	239	9	a	a	DET
gujaf-327	239	10	result	result	NOUN
gujaf-327	239	11	of	of	ADP
gujaf-327	239	12	an	an	DET
gujaf-327	239	13	insignificant	insignificant	ADJ
gujaf-327	239	14	value	value	NOUN
gujaf-327	239	15	of	of	ADP
gujaf-327	239	16	0.9931	0.9931	NUM
gujaf-327	239	17	for	for	ADP
gujaf-327	239	18	the	the	DET
gujaf-327	239	19	probability	probability	NOUN
gujaf-327	239	20	of	of	ADP
gujaf-327	239	21	chi2.a	chi2.a	ADJ
gujaf-327	239	22	further	further	ADJ
gujaf-327	239	23	test	test	NOUN
gujaf-327	239	24	of	of	ADP
gujaf-327	239	25	breusch	breusch	NOUN
gujaf-327	239	26	and	and	CCONJ
gujaf-327	239	27	pagan	pagan	VERB
gujaf-327	239	28	lagrangian	lagrangian	ADJ
gujaf-327	239	29	multiplier	multipli	ADJ
gujaf-327	239	30	test	test	NOUN
gujaf-327	239	31	for	for	ADP
gujaf-327	239	32	random	random	ADJ
gujaf-327	239	33	effects	effect	NOUN
gujaf-327	239	34	was	be	AUX
gujaf-327	239	35	conducted	conduct	VERB
gujaf-327	239	36	.	.	PUNCT
gujaf-327	240	1	and	and	CCONJ
gujaf-327	240	2	a	a	DET
gujaf-327	240	3	p	p	NOUN
gujaf-327	240	4	-	-	PUNCT
gujaf-327	240	5	value	value	NOUN
gujaf-327	240	6	of	of	ADP
gujaf-327	240	7	0.000	0.000	NUM
gujaf-327	240	8	proved	prove	VERB
gujaf-327	240	9	to	to	PART
gujaf-327	240	10	be	be	AUX
gujaf-327	240	11	significant	significant	ADJ
gujaf-327	240	12	in	in	ADP
gujaf-327	240	13	the	the	DET
gujaf-327	240	14	test	test	NOUN
gujaf-327	240	15	result	result	NOUN
gujaf-327	240	16	,	,	PUNCT
gujaf-327	240	17	which	which	PRON
gujaf-327	240	18	suggests	suggest	VERB
gujaf-327	240	19	that	that	SCONJ
gujaf-327	240	20	the	the	DET
gujaf-327	240	21	random	random	ADJ
gujaf-327	240	22	effect	effect	NOUN
gujaf-327	240	23	model	model	NOUN
gujaf-327	240	24	is	be	AUX
gujaf-327	240	25	the	the	DET
gujaf-327	240	26	most	most	ADV
gujaf-327	240	27	appropriate	appropriate	ADJ
gujaf-327	240	28	.	.	PUNCT
gujaf-327	241	1	table	table	NOUN
gujaf-327	241	2	6	6	NUM
gujaf-327	241	3	pooled	pool	VERB
gujaf-327	241	4	ols	ol	NOUN
gujaf-327	241	5	regression	regression	NOUN
gujaf-327	241	6	results	result	NOUN
gujaf-327	241	7	(	(	PUNCT
gujaf-327	241	8	eva	eva	NOUN
gujaf-327	241	9	)	)	PUNCT
gujaf-327	241	10	variables	variable	NOUN
gujaf-327	241	11	co	co	ADJ
gujaf-327	241	12	-	-	ADJ
gujaf-327	241	13	efficient	efficient	ADJ
gujaf-327	241	14	t	t	NOUN
gujaf-327	241	15	-	-	PUNCT
gujaf-327	241	16	value	value	NOUN
gujaf-327	241	17	p	p	NOUN
gujaf-327	241	18	-	-	PUNCT
gujaf-327	241	19	value	value	NOUN
gujaf-327	241	20	tolerance	tolerance	NOUN
gujaf-327	241	21	/	/	SYM
gujaf-327	241	22	vif	vif	NOUN
gujaf-327	241	23	constants	constant	NOUN
gujaf-327	241	24	-.0926844	-.0926844	PUNCT
gujaf-327	241	25	-1.28	-1.28	CCONJ
gujaf-327	241	26	0.201	0.201	NUM
gujaf-327	241	27	ai	ai	NOUN
gujaf-327	241	28	.2245196	.2245196	PROPN
gujaf-327	241	29	4.77	4.77	NUM
gujaf-327	241	30	0.000	0.000	NUM
gujaf-327	241	31	0.633876	0.633876	NUM
gujaf-327	241	32	ja	ja	PROPN
gujaf-327	241	33	.1632176	.1632176	PROPN
gujaf-327	241	34	3.58	3.58	NUM
gujaf-327	241	35	0.000	0.000	NUM
gujaf-327	241	36	0.391413	0.391413	NUM
gujaf-327	242	1	ae	ae	PROPN
gujaf-327	242	2	.5829934	.5829934	PROPN
gujaf-327	242	3	10.02	10.02	NUM
gujaf-327	242	4	0.000	0.000	NUM
gujaf-327	242	5	0.411302	0.411302	NUM
gujaf-327	242	6	ap	ap	NOUN
gujaf-327	242	7	.0372111	.0372111	PROPN
gujaf-327	242	8	0.76	0.76	NUM
gujaf-327	242	9	0.444	0.444	NUM
gujaf-327	242	10	0.920741	0.920741	NUM
gujaf-327	242	11	at	at	ADP
gujaf-327	242	12	.0849285	.0849285	PROPN
gujaf-327	242	13	2.09	2.09	NUM
gujaf-327	242	14	0.036	0.036	NUM
gujaf-327	242	15	0.733590	0.733590	NUM
gujaf-327	242	16	r²	r²	VERB
gujaf-327	242	17	0.7420	0.7420	NUM
gujaf-327	242	18	f	f	NOUN
gujaf-327	242	19	-	-	PUNCT
gujaf-327	242	20	statistics	statistic	NOUN
gujaf-327	242	21	10	10	NUM
gujaf-327	242	22	f	f	NOUN
gujaf-327	242	23	-	-	PUNCT
gujaf-327	242	24	significance	significance	NOUN
gujaf-327	242	25	0.0000	0.0000	NUM
gujaf-327	242	26	source	source	NOUN
gujaf-327	242	27	:	:	PUNCT
gujaf-327	242	28	extracted	extract	VERB
gujaf-327	242	29	from	from	ADP
gujaf-327	242	30	stata	stata	NOUN
gujaf-327	242	31	output	output	NOUN
gujaf-327	242	32	,	,	PUNCT
gujaf-327	242	33	2024	2024	NUM
gujaf-327	242	34	.	.	PUNCT
gujaf-327	243	1	f	f	X
gujaf-327	243	2	(	(	PUNCT
gujaf-327	243	3	5	5	NUM
gujaf-327	243	4	,	,	PUNCT
gujaf-327	243	5	179	179	NUM
gujaf-327	243	6	):	):	PUNCT
gujaf-327	243	7	degree	degree	NOUN
gujaf-327	243	8	of	of	ADP
gujaf-327	243	9	freedom	freedom	NOUN
gujaf-327	243	10	,	,	PUNCT
gujaf-327	243	11	prob	prob	NOUN
gujaf-327	243	12	>	>	X
gujaf-327	243	13	f	f	PROPN
gujaf-327	243	14	:	:	PUNCT
gujaf-327	243	15	test	test	NOUN
gujaf-327	243	16	of	of	ADP
gujaf-327	243	17	overall	overall	ADJ
gujaf-327	243	18	model	model	PROPN
gujaf-327	243	19	fitness	fitness	NOUN
gujaf-327	243	20	at	at	ADP
gujaf-327	243	21	5	5	NUM
gujaf-327	243	22	%	%	NOUN
gujaf-327	243	23	significance	significance	NOUN
gujaf-327	243	24	level	level	NOUN
gujaf-327	243	25	.	.	PUNCT
gujaf-327	244	1	it	it	PRON
gujaf-327	244	2	must	must	AUX
gujaf-327	244	3	be	be	AUX
gujaf-327	244	4	≤	≤	NUM
gujaf-327	244	5	0.05	0.05	NUM
gujaf-327	244	6	(	(	PUNCT
gujaf-327	244	7	5	5	NUM
gujaf-327	244	8	%	%	NOUN
gujaf-327	244	9	)	)	PUNCT
gujaf-327	244	10	.	.	PUNCT
gujaf-327	245	1	table	table	NOUN
gujaf-327	245	2	5	5	NUM
gujaf-327	245	3	above	above	ADV
gujaf-327	245	4	signifies	signify	VERB
gujaf-327	245	5	the	the	DET
gujaf-327	245	6	overall	overall	ADJ
gujaf-327	245	7	fitness	fitness	NOUN
gujaf-327	245	8	of	of	ADP
gujaf-327	245	9	the	the	DET
gujaf-327	245	10	model	model	NOUN
gujaf-327	245	11	at	at	ADP
gujaf-327	245	12	0.0000	0.0000	NUM
gujaf-327	245	13	significance	significance	NOUN
gujaf-327	245	14	value	value	NOUN
gujaf-327	245	15	.	.	PUNCT
gujaf-327	246	1	table	table	NOUN
gujaf-327	246	2	5	5	NUM
gujaf-327	246	3	.	.	PUNCT
gujaf-327	246	4	indicates	indicate	VERB
gujaf-327	246	5	that	that	SCONJ
gujaf-327	246	6	the	the	DET
gujaf-327	246	7	model	model	NOUN
gujaf-327	246	8	explains	explain	VERB
gujaf-327	246	9	74	74	NUM
gujaf-327	246	10	%	%	NOUN
gujaf-327	246	11	of	of	ADP
gujaf-327	246	12	the	the	DET
gujaf-327	246	13	variability	variability	NOUN
gujaf-327	246	14	in	in	ADP
gujaf-327	246	15	the	the	DET
gujaf-327	246	16	dependent	dependent	ADJ
gujaf-327	246	17	variable	variable	NOUN
gujaf-327	246	18	.	.	PUNCT
gujaf-327	247	1	table	table	NOUN
gujaf-327	247	2	5	5	NUM
gujaf-327	247	3	above	above	ADV
gujaf-327	247	4	,	,	PUNCT
gujaf-327	247	5	indicates	indicate	VERB
gujaf-327	247	6	that	that	SCONJ
gujaf-327	247	7	audit	audit	NOUN
gujaf-327	247	8	firm	firm	ADJ
gujaf-327	247	9	independence	independence	NOUN
gujaf-327	247	10	has	have	VERB
gujaf-327	247	11	a	a	DET
gujaf-327	247	12	significant	significant	ADJ
gujaf-327	247	13	positive	positive	ADJ
gujaf-327	247	14	relationship	relationship	NOUN
gujaf-327	247	15	with	with	ADP
gujaf-327	247	16	eva	eva	PROPN
gujaf-327	247	17	,	,	PUNCT
gujaf-327	247	18	at	at	ADP
gujaf-327	247	19	t	t	NOUN
gujaf-327	247	20	-	-	PUNCT
gujaf-327	247	21	value	value	NOUN
gujaf-327	247	22	of	of	ADP
gujaf-327	247	23	4.77	4.77	NUM
gujaf-327	247	24	with	with	ADP
gujaf-327	247	25	coefficient	coefficient	NOUN
gujaf-327	247	26	of	of	ADP
gujaf-327	247	27	.2245196	.2245196	PROPN
gujaf-327	247	28	and	and	CCONJ
gujaf-327	247	29	p	p	X
gujaf-327	247	30	>	>	X
gujaf-327	247	31	t	t	PROPN
gujaf-327	247	32	value	value	NOUN
gujaf-327	247	33	of	of	ADP
gujaf-327	247	34	0.000	0.000	NUM
gujaf-327	247	35	,	,	PUNCT
gujaf-327	247	36	this	this	PRON
gujaf-327	247	37	however	however	ADV
gujaf-327	247	38	indicates	indicate	VERB
gujaf-327	247	39	a	a	DET
gujaf-327	247	40	significant	significant	ADJ
gujaf-327	247	41	positive	positive	ADJ
gujaf-327	247	42	relationship	relationship	NOUN
gujaf-327	247	43	at	at	ADP
gujaf-327	247	44	≤0.05	≤0.05	NOUN
gujaf-327	247	45	significance	significance	NOUN
gujaf-327	247	46	level	level	NOUN
gujaf-327	247	47	.	.	PUNCT
gujaf-327	248	1	this	this	PRON
gujaf-327	248	2	implies	imply	VERB
gujaf-327	248	3	that	that	SCONJ
gujaf-327	248	4	a	a	DET
gujaf-327	248	5	1	1	NUM
gujaf-327	248	6	%	%	NOUN
gujaf-327	248	7	increase	increase	NOUN
gujaf-327	248	8	in	in	ADP
gujaf-327	248	9	audit	audit	NOUN
gujaf-327	248	10	firm	firm	ADJ
gujaf-327	248	11	independence	independence	NOUN
gujaf-327	248	12	will	will	AUX
gujaf-327	248	13	thus	thus	ADV
gujaf-327	248	14	have	have	VERB
gujaf-327	248	15	positive	positive	ADJ
gujaf-327	248	16	effect	effect	NOUN
gujaf-327	248	17	on	on	ADP
gujaf-327	248	18	the	the	DET
gujaf-327	248	19	profitability	profitability	NOUN
gujaf-327	248	20	of	of	ADP
gujaf-327	248	21	listed	list	VERB
gujaf-327	248	22	consumer	consumer	NOUN
gujaf-327	248	23	goods	good	NOUN
gujaf-327	248	24	firms	firm	NOUN
gujaf-327	248	25	in	in	ADP
gujaf-327	248	26	nigeria	nigeria	PROPN
gujaf-327	248	27	.	.	PUNCT
gujaf-327	249	1	again	again	ADV
gujaf-327	249	2	,	,	PUNCT
gujaf-327	249	3	table	table	NOUN
gujaf-327	249	4	4.5	4.5	NUM
gujaf-327	249	5	above	above	ADV
gujaf-327	249	6	,	,	PUNCT
gujaf-327	249	7	indicates	indicate	VERB
gujaf-327	249	8	that	that	SCONJ
gujaf-327	249	9	joint	joint	ADJ
gujaf-327	249	10	audit	audit	NOUN
gujaf-327	249	11	has	have	VERB
gujaf-327	249	12	a	a	DET
gujaf-327	249	13	significant	significant	ADJ
gujaf-327	249	14	and	and	CCONJ
gujaf-327	249	15	positive	positive	ADJ
gujaf-327	249	16	relationship	relationship	NOUN
gujaf-327	249	17	with	with	ADP
gujaf-327	249	18	eva	eva	PROPN
gujaf-327	249	19	,	,	PUNCT
gujaf-327	249	20	at	at	ADP
gujaf-327	249	21	t	t	NOUN
gujaf-327	249	22	-	-	PUNCT
gujaf-327	249	23	value	value	NOUN
gujaf-327	249	24	of	of	ADP
gujaf-327	249	25	3.58	3.58	NUM
gujaf-327	249	26	and	and	CCONJ
gujaf-327	249	27	coefficient	coefficient	NOUN
gujaf-327	249	28	of	of	ADP
gujaf-327	249	29	.1632176	.1632176	PROPN
gujaf-327	249	30	with	with	ADP
gujaf-327	249	31	the	the	DET
gujaf-327	249	32	p	p	PROPN
gujaf-327	249	33	>	>	X
gujaf-327	249	34	t	t	NOUN
gujaf-327	249	35	value	value	NOUN
gujaf-327	249	36	of	of	ADP
gujaf-327	249	37	0.000	0.000	NUM
gujaf-327	249	38	,	,	PUNCT
gujaf-327	249	39	this	this	PRON
gujaf-327	249	40	however	however	ADV
gujaf-327	249	41	indicates	indicate	VERB
gujaf-327	249	42	positive	positive	ADJ
gujaf-327	249	43	and	and	CCONJ
gujaf-327	249	44	significant	significant	ADJ
gujaf-327	249	45	relationship	relationship	NOUN
gujaf-327	249	46	at	at	ADP
gujaf-327	249	47	≤0.05	≤0.05	NOUN
gujaf-327	249	48	significance	significance	NOUN
gujaf-327	249	49	level	level	NOUN
gujaf-327	249	50	.	.	PUNCT
gujaf-327	250	1	this	this	PRON
gujaf-327	250	2	implies	imply	VERB
gujaf-327	250	3	that	that	SCONJ
gujaf-327	250	4	a	a	DET
gujaf-327	250	5	1	1	NUM
gujaf-327	250	6	%	%	NOUN
gujaf-327	250	7	increase	increase	NOUN
gujaf-327	250	8	in	in	ADP
gujaf-327	250	9	the	the	DET
gujaf-327	250	10	rate	rate	NOUN
gujaf-327	250	11	of	of	ADP
gujaf-327	250	12	joint	joint	ADJ
gujaf-327	250	13	audit	audit	NOUN
gujaf-327	250	14	leads	lead	VERB
gujaf-327	250	15	to	to	ADP
gujaf-327	250	16	an	an	DET
gujaf-327	250	17	increase	increase	NOUN
gujaf-327	250	18	in	in	ADP
gujaf-327	250	19	the	the	DET
gujaf-327	250	20	profitability	profitability	NOUN
gujaf-327	250	21	of	of	ADP
gujaf-327	250	22	listed	list	VERB
gujaf-327	250	23	consumer	consumer	NOUN
gujaf-327	250	24	goods	good	NOUN
gujaf-327	250	25	firms	firm	NOUN
gujaf-327	250	26	in	in	ADP
gujaf-327	250	27	nigeria	nigeria	PROPN
gujaf-327	250	28	.	.	PUNCT
gujaf-327	251	1	again	again	ADV
gujaf-327	251	2	,	,	PUNCT
gujaf-327	251	3	table	table	NOUN
gujaf-327	251	4	5	5	NUM
gujaf-327	251	5	above	above	ADV
gujaf-327	251	6	,	,	PUNCT
gujaf-327	251	7	indicates	indicate	VERB
gujaf-327	251	8	that	that	SCONJ
gujaf-327	251	9	audit	audit	NOUN
gujaf-327	251	10	firm	firm	ADJ
gujaf-327	251	11	experience	experience	NOUN
gujaf-327	251	12	has	have	VERB
gujaf-327	251	13	a	a	DET
gujaf-327	251	14	positive	positive	ADJ
gujaf-327	251	15	relationship	relationship	NOUN
gujaf-327	251	16	with	with	ADP
gujaf-327	251	17	eva	eva	PROPN
gujaf-327	251	18	,	,	PUNCT
gujaf-327	251	19	with	with	ADP
gujaf-327	251	20	a	a	DET
gujaf-327	251	21	t	t	NOUN
gujaf-327	251	22	value	value	NOUN
gujaf-327	251	23	of	of	ADP
gujaf-327	251	24	10.02	10.02	NUM
gujaf-327	251	25	,	,	PUNCT
gujaf-327	251	26	coefficient	coefficient	NOUN
gujaf-327	251	27	of	of	ADP
gujaf-327	251	28	.5829934	.5829934	PROPN
gujaf-327	251	29	and	and	CCONJ
gujaf-327	251	30	p	p	X
gujaf-327	251	31	>	>	X
gujaf-327	251	32	t	t	PROPN
gujaf-327	251	33	value	value	NOUN
gujaf-327	251	34	of	of	ADP
gujaf-327	251	35	0	0	NUM
gujaf-327	251	36	.	.	PUNCT
gujaf-327	251	37	000	000	NUM
gujaf-327	251	38	.	.	PUNCT
gujaf-327	252	1	this	this	PRON
gujaf-327	252	2	however	however	ADV
gujaf-327	252	3	indicates	indicate	VERB
gujaf-327	252	4	a	a	DET
gujaf-327	252	5	positive	positive	ADJ
gujaf-327	252	6	and	and	CCONJ
gujaf-327	252	7	significant	significant	ADJ
gujaf-327	252	8	relationship	relationship	NOUN
gujaf-327	252	9	at	at	ADP
gujaf-327	252	10	≤0.05	≤0.05	NOUN
gujaf-327	252	11	significance	significance	NOUN
gujaf-327	252	12	level	level	NOUN
gujaf-327	252	13	.	.	PUNCT
gujaf-327	253	1	this	this	PRON
gujaf-327	253	2	implies	imply	VERB
gujaf-327	253	3	that	that	SCONJ
gujaf-327	253	4	,	,	PUNCT
gujaf-327	253	5	a	a	DET
gujaf-327	253	6	1	1	NUM
gujaf-327	253	7	%	%	NOUN
gujaf-327	253	8	increase	increase	NOUN
gujaf-327	253	9	in	in	ADP
gujaf-327	253	10	audit	audit	NOUN
gujaf-327	253	11	firm	firm	NOUN
gujaf-327	253	12	experience	experience	NOUN
gujaf-327	253	13	leads	lead	VERB
gujaf-327	253	14	to	to	ADP
gujaf-327	253	15	an	an	DET
gujaf-327	253	16	increase	increase	NOUN
gujaf-327	253	17	in	in	ADP
gujaf-327	253	18	audit	audit	NOUN
gujaf-327	253	19	quality	quality	NOUN
gujaf-327	253	20	and	and	CCONJ
gujaf-327	253	21	thus	thus	ADV
gujaf-327	253	22	firm	firm	NOUN
gujaf-327	253	23	’s	’s	PART
gujaf-327	253	24	performance	performance	NOUN
gujaf-327	253	25	.	.	PUNCT
gujaf-327	254	1	in	in	ADP
gujaf-327	254	2	gusau	gusau	ADJ
gujaf-327	254	3	journal	journal	NOUN
gujaf-327	254	4	of	of	ADP
gujaf-327	254	5	accounting	accounting	NOUN
gujaf-327	254	6	and	and	CCONJ
gujaf-327	254	7	finance	finance	NOUN
gujaf-327	254	8	,	,	PUNCT
gujaf-327	254	9	vol	vol	NOUN
gujaf-327	254	10	.	.	PROPN
gujaf-327	254	11	5	5	NUM
gujaf-327	254	12	,	,	PUNCT
gujaf-327	254	13	issue	issue	NOUN
gujaf-327	254	14	2	2	NUM
gujaf-327	254	15	,	,	PUNCT
gujaf-327	254	16	october	october	PROPN
gujaf-327	254	17	,	,	PUNCT
gujaf-327	254	18	2024	2024	NUM
gujaf-327	254	19	29	29	NUM
gujaf-327	254	20	addition	addition	NOUN
gujaf-327	254	21	,	,	PUNCT
gujaf-327	254	22	table	table	NOUN
gujaf-327	254	23	5	5	NUM
gujaf-327	254	24	above	above	ADV
gujaf-327	254	25	,	,	PUNCT
gujaf-327	254	26	indicates	indicate	VERB
gujaf-327	254	27	audit	audit	NOUN
gujaf-327	254	28	firm	firm	ADJ
gujaf-327	254	29	reputation	reputation	NOUN
gujaf-327	254	30	to	to	PART
gujaf-327	254	31	have	have	VERB
gujaf-327	254	32	a	a	DET
gujaf-327	254	33	negative	negative	ADJ
gujaf-327	254	34	insignificant	insignificant	ADJ
gujaf-327	254	35	relationship	relationship	NOUN
gujaf-327	254	36	with	with	ADP
gujaf-327	254	37	eva	eva	PROPN
gujaf-327	254	38	,	,	PUNCT
gujaf-327	254	39	at	at	ADP
gujaf-327	254	40	t	t	NOUN
gujaf-327	254	41	-	-	PUNCT
gujaf-327	254	42	value	value	NOUN
gujaf-327	254	43	of	of	ADP
gujaf-327	254	44	0.76	0.76	NUM
gujaf-327	254	45	and	and	CCONJ
gujaf-327	254	46	a	a	DET
gujaf-327	254	47	positive	positive	ADJ
gujaf-327	254	48	coefficient	coefficient	NOUN
gujaf-327	254	49	of	of	ADP
gujaf-327	254	50	.0372111	.0372111	PROPN
gujaf-327	254	51	with	with	ADP
gujaf-327	254	52	p	p	PROPN
gujaf-327	254	53	>	>	X
gujaf-327	254	54	t	t	NOUN
gujaf-327	254	55	value	value	NOUN
gujaf-327	254	56	of	of	ADP
gujaf-327	254	57	0.444	0.444	NUM
gujaf-327	254	58	,	,	PUNCT
gujaf-327	254	59	this	this	PRON
gujaf-327	254	60	however	however	ADV
gujaf-327	254	61	indicates	indicate	VERB
gujaf-327	254	62	a	a	DET
gujaf-327	254	63	positive	positive	ADJ
gujaf-327	254	64	and	and	CCONJ
gujaf-327	254	65	insignificant	insignificant	ADJ
gujaf-327	254	66	relationship	relationship	NOUN
gujaf-327	254	67	at	at	ADP
gujaf-327	254	68	≤0.05	≤0.05	NOUN
gujaf-327	254	69	significance	significance	NOUN
gujaf-327	254	70	level	level	NOUN
gujaf-327	254	71	.	.	PUNCT
gujaf-327	255	1	finally	finally	ADV
gujaf-327	255	2	,	,	PUNCT
gujaf-327	255	3	table	table	NOUN
gujaf-327	255	4	5	5	NUM
gujaf-327	255	5	above	above	ADV
gujaf-327	255	6	,	,	PUNCT
gujaf-327	255	7	indicates	indicate	VERB
gujaf-327	255	8	that	that	SCONJ
gujaf-327	255	9	audit	audit	NOUN
gujaf-327	255	10	partner	partner	NOUN
gujaf-327	255	11	tenure	tenure	NOUN
gujaf-327	255	12	has	have	VERB
gujaf-327	255	13	a	a	DET
gujaf-327	255	14	significant	significant	ADJ
gujaf-327	255	15	positive	positive	ADJ
gujaf-327	255	16	relationship	relationship	NOUN
gujaf-327	255	17	with	with	ADP
gujaf-327	255	18	eva	eva	PROPN
gujaf-327	255	19	,	,	PUNCT
gujaf-327	255	20	at	at	ADP
gujaf-327	255	21	t	t	NOUN
gujaf-327	255	22	-	-	PUNCT
gujaf-327	255	23	value	value	NOUN
gujaf-327	255	24	of	of	ADP
gujaf-327	255	25	2.09	2.09	NUM
gujaf-327	255	26	with	with	ADP
gujaf-327	255	27	coefficient	coefficient	NOUN
gujaf-327	255	28	of	of	ADP
gujaf-327	255	29	.0849285	.0849285	PROPN
gujaf-327	255	30	and	and	CCONJ
gujaf-327	255	31	p	p	X
gujaf-327	255	32	>	>	X
gujaf-327	255	33	t	t	PROPN
gujaf-327	255	34	value	value	NOUN
gujaf-327	255	35	of	of	ADP
gujaf-327	255	36	0.036	0.036	NUM
gujaf-327	255	37	,	,	PUNCT
gujaf-327	255	38	this	this	PRON
gujaf-327	255	39	however	however	ADV
gujaf-327	255	40	indicates	indicate	VERB
gujaf-327	255	41	a	a	DET
gujaf-327	255	42	significant	significant	ADJ
gujaf-327	255	43	positive	positive	ADJ
gujaf-327	255	44	relationship	relationship	NOUN
gujaf-327	255	45	at	at	ADP
gujaf-327	255	46	≤0.05	≤0.05	NOUN
gujaf-327	255	47	significance	significance	NOUN
gujaf-327	255	48	level	level	NOUN
gujaf-327	255	49	.	.	PUNCT
gujaf-327	256	1	this	this	PRON
gujaf-327	256	2	implies	imply	VERB
gujaf-327	256	3	that	that	SCONJ
gujaf-327	256	4	a	a	DET
gujaf-327	256	5	1	1	NUM
gujaf-327	256	6	%	%	NOUN
gujaf-327	256	7	increase	increase	NOUN
gujaf-327	256	8	in	in	ADP
gujaf-327	256	9	audit	audit	NOUN
gujaf-327	256	10	partner	partner	NOUN
gujaf-327	256	11	tenure	tenure	NOUN
gujaf-327	256	12	will	will	AUX
gujaf-327	256	13	thus	thus	ADV
gujaf-327	256	14	have	have	VERB
gujaf-327	256	15	positive	positive	ADJ
gujaf-327	256	16	effect	effect	NOUN
gujaf-327	256	17	on	on	ADP
gujaf-327	256	18	the	the	DET
gujaf-327	256	19	audit	audit	NOUN
gujaf-327	256	20	quality	quality	NOUN
gujaf-327	256	21	.	.	PUNCT
gujaf-327	257	1	hypotheses	hypothesis	NOUN
gujaf-327	257	2	testing	test	VERB
gujaf-327	257	3	however	however	ADV
gujaf-327	257	4	,	,	PUNCT
gujaf-327	257	5	based	base	VERB
gujaf-327	257	6	on	on	ADP
gujaf-327	257	7	the	the	DET
gujaf-327	257	8	above	above	ADJ
gujaf-327	257	9	results	result	NOUN
gujaf-327	257	10	on	on	ADP
gujaf-327	257	11	return	return	NOUN
gujaf-327	257	12	on	on	ADP
gujaf-327	257	13	equity	equity	NOUN
gujaf-327	257	14	and	and	CCONJ
gujaf-327	257	15	that	that	PRON
gujaf-327	257	16	of	of	ADP
gujaf-327	257	17	economic	economic	ADJ
gujaf-327	257	18	value	value	NOUN
gujaf-327	257	19	added	add	VERB
gujaf-327	257	20	,	,	PUNCT
gujaf-327	257	21	it	it	PRON
gujaf-327	257	22	is	be	AUX
gujaf-327	257	23	clearly	clearly	ADV
gujaf-327	257	24	indicated	indicate	VERB
gujaf-327	257	25	that	that	SCONJ
gujaf-327	257	26	the	the	DET
gujaf-327	257	27	result	result	NOUN
gujaf-327	257	28	of	of	ADP
gujaf-327	257	29	eva	eva	PROPN
gujaf-327	257	30	’s	’s	PART
gujaf-327	257	31	r2	r2	PROPN
gujaf-327	257	32	,	,	PUNCT
gujaf-327	257	33	which	which	PRON
gujaf-327	257	34	is	be	AUX
gujaf-327	257	35	74	74	NUM
gujaf-327	257	36	%	%	NOUN
gujaf-327	257	37	proves	prove	VERB
gujaf-327	257	38	to	to	PART
gujaf-327	257	39	be	be	AUX
gujaf-327	257	40	better	well	ADJ
gujaf-327	257	41	than	than	ADP
gujaf-327	257	42	that	that	PRON
gujaf-327	257	43	of	of	ADP
gujaf-327	257	44	roe	roe	PROPN
gujaf-327	257	45	’s	’s	PART
gujaf-327	257	46	38	38	NUM
gujaf-327	257	47	%	%	NOUN
gujaf-327	257	48	as	as	ADP
gujaf-327	257	49	so	so	ADV
gujaf-327	257	50	,	,	PUNCT
gujaf-327	257	51	the	the	DET
gujaf-327	257	52	study	study	NOUN
gujaf-327	257	53	adopted	adopt	VERB
gujaf-327	257	54	eva	eva	PROPN
gujaf-327	257	55	’s	’s	PART
gujaf-327	257	56	result	result	NOUN
gujaf-327	257	57	.	.	PUNCT
gujaf-327	258	1	thus	thus	ADV
gujaf-327	258	2	,	,	PUNCT
gujaf-327	258	3	hypothesis	hypothesis	NOUN
gujaf-327	258	4	is	be	AUX
gujaf-327	258	5	tested	test	VERB
gujaf-327	258	6	on	on	ADP
gujaf-327	258	7	eva	eva	PROPN
gujaf-327	258	8	’s	’s	PART
gujaf-327	258	9	result	result	NOUN
gujaf-327	258	10	and	and	CCONJ
gujaf-327	258	11	conclusion	conclusion	NOUN
gujaf-327	258	12	drawn	draw	VERB
gujaf-327	258	13	from	from	ADP
gujaf-327	258	14	the	the	DET
gujaf-327	258	15	results	result	NOUN
gujaf-327	258	16	.	.	PUNCT
gujaf-327	259	1	audit	audit	NOUN
gujaf-327	259	2	firm	firm	ADJ
gujaf-327	259	3	independence	independence	NOUN
gujaf-327	259	4	and	and	CCONJ
gujaf-327	259	5	firm	firm	ADJ
gujaf-327	259	6	performance	performance	NOUN
gujaf-327	259	7	of	of	ADP
gujaf-327	259	8	consumer	consumer	NOUN
gujaf-327	259	9	goods	good	NOUN
gujaf-327	259	10	firms	firm	NOUN
gujaf-327	259	11	in	in	ADP
gujaf-327	259	12	nigeria	nigeria	PROPN
gujaf-327	259	13	:	:	PUNCT
gujaf-327	259	14	hypothesis	hypothesis	NOUN
gujaf-327	259	15	one	one	NUM
gujaf-327	259	16	(	(	PUNCT
gujaf-327	259	17	h01	h01	NOUN
gujaf-327	259	18	):	):	PUNCT
gujaf-327	259	19	audit	audit	NOUN
gujaf-327	259	20	firm	firm	ADJ
gujaf-327	259	21	independence	independence	NOUN
gujaf-327	259	22	has	have	VERB
gujaf-327	259	23	no	no	DET
gujaf-327	259	24	significant	significant	ADJ
gujaf-327	259	25	impact	impact	NOUN
gujaf-327	259	26	on	on	ADP
gujaf-327	259	27	firm	firm	ADJ
gujaf-327	259	28	performance	performance	NOUN
gujaf-327	259	29	of	of	ADP
gujaf-327	259	30	listed	list	VERB
gujaf-327	259	31	consumer	consumer	NOUN
gujaf-327	259	32	goods	good	NOUN
gujaf-327	259	33	firms	firm	NOUN
gujaf-327	259	34	in	in	ADP
gujaf-327	259	35	nigeria	nigeria	PROPN
gujaf-327	259	36	.	.	PUNCT
gujaf-327	260	1	as	as	SCONJ
gujaf-327	260	2	shown	show	VERB
gujaf-327	260	3	in	in	ADP
gujaf-327	260	4	table	table	NOUN
gujaf-327	260	5	5	5	NUM
gujaf-327	260	6	audit	audit	NOUN
gujaf-327	260	7	firm	firm	ADJ
gujaf-327	260	8	independence	independence	NOUN
gujaf-327	260	9	has	have	VERB
gujaf-327	260	10	t	t	NOUN
gujaf-327	260	11	-	-	PUNCT
gujaf-327	260	12	value	value	NOUN
gujaf-327	260	13	of	of	ADP
gujaf-327	260	14	4.77	4.77	NUM
gujaf-327	260	15	with	with	ADP
gujaf-327	260	16	coefficient	coefficient	NOUN
gujaf-327	260	17	of	of	ADP
gujaf-327	260	18	.2245196	.2245196	PROPN
gujaf-327	260	19	with	with	ADP
gujaf-327	260	20	the	the	DET
gujaf-327	260	21	p	p	PROPN
gujaf-327	260	22	>	>	X
gujaf-327	260	23	t	t	NOUN
gujaf-327	260	24	value	value	NOUN
gujaf-327	260	25	of	of	ADP
gujaf-327	260	26	0.000	0.000	NUM
gujaf-327	260	27	,	,	PUNCT
gujaf-327	260	28	this	this	PRON
gujaf-327	260	29	indicates	indicate	VERB
gujaf-327	260	30	a	a	DET
gujaf-327	260	31	significant	significant	ADJ
gujaf-327	260	32	positive	positive	ADJ
gujaf-327	260	33	relationship	relationship	NOUN
gujaf-327	260	34	at	at	ADP
gujaf-327	260	35	≤0.05	≤0.05	NOUN
gujaf-327	260	36	significance	significance	NOUN
gujaf-327	260	37	level	level	NOUN
gujaf-327	260	38	with	with	ADP
gujaf-327	260	39	eva	eva	PROPN
gujaf-327	260	40	.	.	PUNCT
gujaf-327	261	1	the	the	DET
gujaf-327	261	2	result	result	NOUN
gujaf-327	261	3	is	be	AUX
gujaf-327	261	4	not	not	PART
gujaf-327	261	5	surprising	surprising	ADJ
gujaf-327	261	6	,	,	PUNCT
gujaf-327	261	7	as	as	SCONJ
gujaf-327	261	8	it	it	PRON
gujaf-327	261	9	is	be	AUX
gujaf-327	261	10	in	in	ADP
gujaf-327	261	11	in	in	ADP
gujaf-327	261	12	line	line	NOUN
gujaf-327	261	13	with	with	ADP
gujaf-327	261	14	prior	prior	ADJ
gujaf-327	261	15	expectation	expectation	NOUN
gujaf-327	261	16	.	.	PUNCT
gujaf-327	262	1	in	in	ADP
gujaf-327	262	2	addition	addition	NOUN
gujaf-327	262	3	,	,	PUNCT
gujaf-327	262	4	it	it	PRON
gujaf-327	262	5	is	be	AUX
gujaf-327	262	6	also	also	ADV
gujaf-327	262	7	close	close	ADJ
gujaf-327	262	8	to	to	ADP
gujaf-327	262	9	reality	reality	NOUN
gujaf-327	262	10	,	,	PUNCT
gujaf-327	262	11	as	as	SCONJ
gujaf-327	262	12	the	the	PRON
gujaf-327	262	13	higher	high	ADJ
gujaf-327	262	14	the	the	DET
gujaf-327	262	15	level	level	NOUN
gujaf-327	262	16	of	of	ADP
gujaf-327	262	17	audit	audit	NOUN
gujaf-327	262	18	firm	firm	ADJ
gujaf-327	262	19	independence	independence	NOUN
gujaf-327	262	20	so	so	ADV
gujaf-327	262	21	too	too	ADV
gujaf-327	262	22	does	do	AUX
gujaf-327	262	23	audit	audit	VERB
gujaf-327	262	24	quality	quality	NOUN
gujaf-327	262	25	increases	increase	NOUN
gujaf-327	262	26	.	.	PUNCT
gujaf-327	263	1	it	it	PRON
gujaf-327	263	2	is	be	AUX
gujaf-327	263	3	also	also	ADV
gujaf-327	263	4	consistent	consistent	ADJ
gujaf-327	263	5	with	with	ADP
gujaf-327	263	6	credibility	credibility	NOUN
gujaf-327	263	7	theory	theory	NOUN
gujaf-327	263	8	,	,	PUNCT
gujaf-327	263	9	which	which	PRON
gujaf-327	263	10	believes	believe	VERB
gujaf-327	263	11	,	,	PUNCT
gujaf-327	263	12	company	company	NOUN
gujaf-327	263	13	stakeholders	stakeholder	NOUN
gujaf-327	263	14	often	often	ADV
gujaf-327	263	15	seek	seek	VERB
gujaf-327	263	16	the	the	DET
gujaf-327	263	17	services	service	NOUN
gujaf-327	263	18	of	of	ADP
gujaf-327	263	19	good	good	ADJ
gujaf-327	263	20	quality	quality	NOUN
gujaf-327	263	21	auditors	auditor	NOUN
gujaf-327	263	22	,	,	PUNCT
gujaf-327	263	23	to	to	PART
gujaf-327	263	24	make	make	VERB
gujaf-327	263	25	it	it	PRON
gujaf-327	263	26	easier	easy	ADJ
gujaf-327	263	27	and	and	CCONJ
gujaf-327	263	28	more	more	ADV
gujaf-327	263	29	effective	effective	ADJ
gujaf-327	263	30	to	to	PART
gujaf-327	263	31	monitor	monitor	VERB
gujaf-327	263	32	the	the	DET
gujaf-327	263	33	management	management	NOUN
gujaf-327	263	34	stewardship	stewardship	NOUN
gujaf-327	263	35	this	this	PRON
gujaf-327	263	36	provided	provide	VERB
gujaf-327	263	37	evidence	evidence	NOUN
gujaf-327	263	38	of	of	ADP
gujaf-327	263	39	rejecting	reject	VERB
gujaf-327	263	40	our	our	PRON
gujaf-327	263	41	first	first	ADJ
gujaf-327	263	42	null	null	ADJ
gujaf-327	263	43	hypothesis	hypothesis	NOUN
gujaf-327	263	44	one	one	NUM
gujaf-327	263	45	(	(	PUNCT
gujaf-327	263	46	h01	h01	NOUN
gujaf-327	263	47	)	)	PUNCT
gujaf-327	263	48	.	.	PUNCT
gujaf-327	264	1	therefore	therefore	ADV
gujaf-327	264	2	,	,	PUNCT
gujaf-327	264	3	the	the	DET
gujaf-327	264	4	null	null	ADJ
gujaf-327	264	5	hypothesis	hypothesis	NOUN
gujaf-327	264	6	one	one	NOUN
gujaf-327	264	7	is	be	AUX
gujaf-327	264	8	hereby	hereby	ADV
gujaf-327	264	9	rejected	reject	VERB
gujaf-327	264	10	.	.	PUNCT
gujaf-327	265	1	the	the	DET
gujaf-327	265	2	result	result	NOUN
gujaf-327	265	3	is	be	AUX
gujaf-327	265	4	in	in	ADP
gujaf-327	265	5	consistence	consistence	NOUN
gujaf-327	265	6	with	with	ADP
gujaf-327	265	7	findings	finding	NOUN
gujaf-327	265	8	of	of	ADP
gujaf-327	265	9	(	(	PUNCT
gujaf-327	265	10	ashari	ashari	PROPN
gujaf-327	265	11	&	&	CCONJ
gujaf-327	265	12	krismiaji	krismiaji	PROPN
gujaf-327	265	13	,	,	PUNCT
gujaf-327	265	14	2020	2020	NUM
gujaf-327	265	15	)	)	PUNCT
gujaf-327	265	16	&	&	CCONJ
gujaf-327	265	17	(	(	PUNCT
gujaf-327	265	18	matoke	matoke	PROPN
gujaf-327	265	19	&	&	CCONJ
gujaf-327	265	20	omwenge	omwenge	NOUN
gujaf-327	265	21	,	,	PUNCT
gujaf-327	265	22	2016	2016	NUM
gujaf-327	265	23	)	)	PUNCT
gujaf-327	265	24	.	.	PUNCT
gujaf-327	266	1	joint	joint	ADJ
gujaf-327	266	2	audit	audit	NOUN
gujaf-327	266	3	and	and	CCONJ
gujaf-327	266	4	performance	performance	NOUN
gujaf-327	266	5	of	of	ADP
gujaf-327	266	6	consumer	consumer	NOUN
gujaf-327	266	7	goods	good	NOUN
gujaf-327	266	8	firms	firm	NOUN
gujaf-327	266	9	in	in	ADP
gujaf-327	266	10	nigeria	nigeria	PROPN
gujaf-327	266	11	hypothesis	hypothesis	NOUN
gujaf-327	266	12	two	two	NUM
gujaf-327	266	13	(	(	PUNCT
gujaf-327	266	14	h02	h02	PROPN
gujaf-327	266	15	)	)	PUNCT
gujaf-327	266	16	indicated	indicate	VERB
gujaf-327	266	17	that	that	SCONJ
gujaf-327	266	18	:	:	PUNCT
gujaf-327	266	19	joint	joint	ADJ
gujaf-327	266	20	audit	audit	NOUN
gujaf-327	266	21	has	have	VERB
gujaf-327	266	22	no	no	DET
gujaf-327	266	23	significant	significant	ADJ
gujaf-327	266	24	impact	impact	NOUN
gujaf-327	266	25	on	on	ADP
gujaf-327	266	26	the	the	DET
gujaf-327	266	27	firm	firm	ADJ
gujaf-327	266	28	performance	performance	NOUN
gujaf-327	266	29	of	of	ADP
gujaf-327	266	30	listed	list	VERB
gujaf-327	266	31	consumer	consumer	NOUN
gujaf-327	266	32	goods	good	NOUN
gujaf-327	266	33	firms	firm	NOUN
gujaf-327	266	34	in	in	ADP
gujaf-327	266	35	nigeria	nigeria	PROPN
gujaf-327	266	36	.	.	PUNCT
gujaf-327	267	1	the	the	DET
gujaf-327	267	2	result	result	NOUN
gujaf-327	267	3	as	as	SCONJ
gujaf-327	267	4	shown	show	VERB
gujaf-327	267	5	in	in	ADP
gujaf-327	267	6	table	table	NOUN
gujaf-327	267	7	5	5	NUM
gujaf-327	267	8	,	,	PUNCT
gujaf-327	267	9	joint	joint	ADJ
gujaf-327	267	10	audit	audit	NOUN
gujaf-327	267	11	has	have	VERB
gujaf-327	267	12	t	t	NOUN
gujaf-327	267	13	-	-	PUNCT
gujaf-327	267	14	value	value	NOUN
gujaf-327	267	15	of	of	ADP
gujaf-327	267	16	3.58	3.58	NUM
gujaf-327	267	17	and	and	CCONJ
gujaf-327	267	18	coefficient	coefficient	NOUN
gujaf-327	267	19	of	of	ADP
gujaf-327	267	20	.1632176	.1632176	PROPN
gujaf-327	267	21	with	with	ADP
gujaf-327	267	22	the	the	DET
gujaf-327	267	23	p	p	PROPN
gujaf-327	267	24	>	>	X
gujaf-327	267	25	t	t	NOUN
gujaf-327	267	26	value	value	NOUN
gujaf-327	267	27	of	of	ADP
gujaf-327	267	28	0.000	0.000	NUM
gujaf-327	267	29	,	,	PUNCT
gujaf-327	267	30	this	this	PRON
gujaf-327	267	31	however	however	ADV
gujaf-327	267	32	indicates	indicate	VERB
gujaf-327	267	33	a	a	DET
gujaf-327	267	34	positive	positive	ADJ
gujaf-327	267	35	and	and	CCONJ
gujaf-327	267	36	significant	significant	ADJ
gujaf-327	267	37	relationship	relationship	NOUN
gujaf-327	267	38	at	at	ADP
gujaf-327	267	39	≤0.05	≤0.05	NOUN
gujaf-327	267	40	significance	significance	NOUN
gujaf-327	267	41	level	level	NOUN
gujaf-327	267	42	with	with	ADP
gujaf-327	267	43	eva	eva	PROPN
gujaf-327	267	44	.	.	PUNCT
gujaf-327	268	1	the	the	DET
gujaf-327	268	2	result	result	NOUN
gujaf-327	268	3	is	be	AUX
gujaf-327	268	4	not	not	PART
gujaf-327	268	5	surprising	surprising	ADJ
gujaf-327	268	6	as	as	SCONJ
gujaf-327	268	7	it	it	PRON
gujaf-327	268	8	is	be	AUX
gujaf-327	268	9	in	in	ADP
gujaf-327	268	10	line	line	NOUN
gujaf-327	268	11	with	with	ADP
gujaf-327	268	12	prior	prior	ADJ
gujaf-327	268	13	expectation	expectation	NOUN
gujaf-327	268	14	of	of	ADP
gujaf-327	268	15	the	the	DET
gujaf-327	268	16	researcher	researcher	NOUN
gujaf-327	268	17	,	,	PUNCT
gujaf-327	268	18	since	since	SCONJ
gujaf-327	268	19	firms	firm	NOUN
gujaf-327	268	20	with	with	ADP
gujaf-327	268	21	joint	joint	ADJ
gujaf-327	268	22	audit	audit	NOUN
gujaf-327	268	23	policy	policy	NOUN
gujaf-327	268	24	are	be	AUX
gujaf-327	268	25	often	often	ADV
gujaf-327	268	26	linked	link	VERB
gujaf-327	268	27	with	with	ADP
gujaf-327	268	28	high	high	ADJ
gujaf-327	268	29	audit	audit	NOUN
gujaf-327	268	30	quality	quality	NOUN
gujaf-327	268	31	,	,	PUNCT
gujaf-327	268	32	the	the	DET
gujaf-327	268	33	result	result	NOUN
gujaf-327	268	34	is	be	AUX
gujaf-327	268	35	also	also	ADV
gujaf-327	268	36	not	not	PART
gujaf-327	268	37	far	far	ADV
gujaf-327	268	38	away	away	ADV
gujaf-327	268	39	from	from	ADP
gujaf-327	268	40	reality	reality	NOUN
gujaf-327	268	41	.	.	PUNCT
gujaf-327	269	1	again	again	ADV
gujaf-327	269	2	,	,	PUNCT
gujaf-327	269	3	the	the	DET
gujaf-327	269	4	result	result	NOUN
gujaf-327	269	5	is	be	AUX
gujaf-327	269	6	in	in	ADP
gujaf-327	269	7	line	line	NOUN
gujaf-327	269	8	with	with	ADP
gujaf-327	269	9	credibility	credibility	NOUN
gujaf-327	269	10	theory	theory	NOUN
gujaf-327	269	11	,	,	PUNCT
gujaf-327	269	12	which	which	PRON
gujaf-327	269	13	assumes	assume	VERB
gujaf-327	269	14	auditing	audit	VERB
gujaf-327	269	15	to	to	PART
gujaf-327	269	16	add	add	VERB
gujaf-327	269	17	more	more	ADJ
gujaf-327	269	18	credence	credence	NOUN
gujaf-327	269	19	to	to	ADP
gujaf-327	269	20	financial	financial	ADJ
gujaf-327	269	21	statements	statement	NOUN
gujaf-327	269	22	and	and	CCONJ
gujaf-327	269	23	reduces	reduce	VERB
gujaf-327	269	24	information	information	NOUN
gujaf-327	269	25	asymmetry	asymmetry	NOUN
gujaf-327	269	26	,	,	PUNCT
gujaf-327	269	27	generated	generate	VERB
gujaf-327	269	28	by	by	ADP
gujaf-327	269	29	the	the	DET
gujaf-327	269	30	separation	separation	NOUN
gujaf-327	269	31	of	of	ADP
gujaf-327	269	32	ownership	ownership	NOUN
gujaf-327	269	33	and	and	CCONJ
gujaf-327	269	34	management	management	NOUN
gujaf-327	269	35	.	.	PUNCT
gujaf-327	270	1	this	this	PRON
gujaf-327	270	2	provided	provide	VERB
gujaf-327	270	3	evidence	evidence	NOUN
gujaf-327	270	4	of	of	ADP
gujaf-327	270	5	rejecting	reject	VERB
gujaf-327	270	6	our	our	PRON
gujaf-327	270	7	second	second	ADJ
gujaf-327	270	8	null	null	ADJ
gujaf-327	270	9	hypothesis	hypothesis	NOUN
gujaf-327	270	10	two	two	NUM
gujaf-327	270	11	(	(	PUNCT
gujaf-327	270	12	h02	h02	PROPN
gujaf-327	270	13	)	)	PUNCT
gujaf-327	270	14	.	.	PUNCT
gujaf-327	271	1	therefore	therefore	ADV
gujaf-327	271	2	,	,	PUNCT
gujaf-327	271	3	the	the	DET
gujaf-327	271	4	null	null	ADJ
gujaf-327	271	5	hypothesis	hypothesis	NOUN
gujaf-327	271	6	two	two	NUM
gujaf-327	271	7	is	be	AUX
gujaf-327	271	8	here	here	ADV
gujaf-327	271	9	by	by	ADP
gujaf-327	271	10	rejected	reject	VERB
gujaf-327	271	11	.	.	PUNCT
gujaf-327	272	1	the	the	DET
gujaf-327	272	2	result	result	NOUN
gujaf-327	272	3	is	be	AUX
gujaf-327	272	4	in	in	ADP
gujaf-327	272	5	consistence	consistence	NOUN
gujaf-327	272	6	with	with	ADP
gujaf-327	272	7	findings	finding	NOUN
gujaf-327	272	8	of	of	ADP
gujaf-327	272	9	(	(	PUNCT
gujaf-327	272	10	marnet	marnet	NOUN
gujaf-327	272	11	,	,	PUNCT
gujaf-327	272	12	barone	barone	NOUN
gujaf-327	272	13	,	,	PUNCT
gujaf-327	272	14	&	&	CCONJ
gujaf-327	272	15	gwillian	gwillian	PROPN
gujaf-327	272	16	,	,	PUNCT
gujaf-327	272	17	2019	2019	NUM
gujaf-327	272	18	)	)	PUNCT
gujaf-327	272	19	,	,	PUNCT
gujaf-327	272	20	but	but	CCONJ
gujaf-327	272	21	contrary	contrary	ADV
gujaf-327	272	22	to	to	ADP
gujaf-327	272	23	the	the	DET
gujaf-327	272	24	findings	finding	NOUN
gujaf-327	272	25	of	of	ADP
gujaf-327	272	26	(	(	PUNCT
gujaf-327	272	27	khersiat	khersiat	PROPN
gujaf-327	272	28	,	,	PUNCT
gujaf-327	272	29	2020	2020	NUM
gujaf-327	272	30	)	)	PUNCT
gujaf-327	272	31	.	.	PUNCT
gujaf-327	273	1	audit	audit	NOUN
gujaf-327	273	2	firm	firm	ADJ
gujaf-327	273	3	experience	experience	NOUN
gujaf-327	273	4	and	and	CCONJ
gujaf-327	273	5	performance	performance	NOUN
gujaf-327	273	6	of	of	ADP
gujaf-327	273	7	consumer	consumer	NOUN
gujaf-327	273	8	goods	good	NOUN
gujaf-327	273	9	firms	firm	NOUN
gujaf-327	273	10	in	in	ADP
gujaf-327	273	11	nigeria	nigeria	PROPN
gujaf-327	273	12	hypothesis	hypothesis	NOUN
gujaf-327	273	13	three	three	NUM
gujaf-327	273	14	(	(	PUNCT
gujaf-327	273	15	h03	h03	NOUN
gujaf-327	273	16	)	)	PUNCT
gujaf-327	273	17	,	,	PUNCT
gujaf-327	273	18	indicates	indicate	VERB
gujaf-327	273	19	that	that	SCONJ
gujaf-327	273	20	:	:	PUNCT
gujaf-327	273	21	audit	audit	NOUN
gujaf-327	273	22	firm	firm	ADJ
gujaf-327	273	23	experience	experience	NOUN
gujaf-327	273	24	has	have	VERB
gujaf-327	273	25	no	no	DET
gujaf-327	273	26	significant	significant	ADJ
gujaf-327	273	27	impact	impact	NOUN
gujaf-327	273	28	on	on	ADP
gujaf-327	273	29	the	the	DET
gujaf-327	273	30	performance	performance	NOUN
gujaf-327	273	31	of	of	ADP
gujaf-327	273	32	listed	list	VERB
gujaf-327	273	33	consumer	consumer	NOUN
gujaf-327	273	34	goods	good	NOUN
gujaf-327	273	35	firms	firm	NOUN
gujaf-327	273	36	in	in	ADP
gujaf-327	273	37	nigeria	nigeria	PROPN
gujaf-327	273	38	.	.	PUNCT
gujaf-327	274	1	as	as	SCONJ
gujaf-327	274	2	shown	show	VERB
gujaf-327	274	3	in	in	ADP
gujaf-327	274	4	table	table	NOUN
gujaf-327	274	5	5	5	NUM
gujaf-327	274	6	audit	audit	NOUN
gujaf-327	274	7	firm	firm	ADJ
gujaf-327	274	8	experience	experience	NOUN
gujaf-327	274	9	gusau	gusau	PROPN
gujaf-327	274	10	journal	journal	NOUN
gujaf-327	274	11	of	of	ADP
gujaf-327	274	12	accounting	accounting	NOUN
gujaf-327	274	13	and	and	CCONJ
gujaf-327	274	14	finance	finance	NOUN
gujaf-327	274	15	,	,	PUNCT
gujaf-327	274	16	vol	vol	NOUN
gujaf-327	274	17	.	.	PROPN
gujaf-327	274	18	5	5	NUM
gujaf-327	274	19	,	,	PUNCT
gujaf-327	274	20	issue	issue	NOUN
gujaf-327	274	21	2	2	NUM
gujaf-327	274	22	,	,	PUNCT
gujaf-327	274	23	october	october	PROPN
gujaf-327	274	24	,	,	PUNCT
gujaf-327	274	25	2024	2024	NUM
gujaf-327	274	26	30	30	NUM
gujaf-327	274	27	has	have	VERB
gujaf-327	274	28	a	a	DET
gujaf-327	274	29	t	t	NOUN
gujaf-327	274	30	-	-	PUNCT
gujaf-327	274	31	value	value	NOUN
gujaf-327	274	32	of	of	ADP
gujaf-327	274	33	10.02	10.02	NUM
gujaf-327	274	34	with	with	ADP
gujaf-327	274	35	a	a	DET
gujaf-327	274	36	positive	positive	ADJ
gujaf-327	274	37	coefficient	coefficient	NOUN
gujaf-327	274	38	of	of	ADP
gujaf-327	274	39	.5829934	.5829934	PROPN
gujaf-327	274	40	and	and	CCONJ
gujaf-327	274	41	p	p	X
gujaf-327	274	42	>	>	X
gujaf-327	274	43	t	t	NOUN
gujaf-327	274	44	value	value	NOUN
gujaf-327	274	45	of	of	ADP
gujaf-327	274	46	0.000	0.000	NUM
gujaf-327	274	47	,	,	PUNCT
gujaf-327	274	48	this	this	PRON
gujaf-327	274	49	however	however	ADV
gujaf-327	274	50	indicates	indicate	VERB
gujaf-327	274	51	a	a	DET
gujaf-327	274	52	positive	positive	ADJ
gujaf-327	274	53	and	and	CCONJ
gujaf-327	274	54	strong	strong	ADJ
gujaf-327	274	55	significant	significant	ADJ
gujaf-327	274	56	relationship	relationship	NOUN
gujaf-327	274	57	at	at	ADP
gujaf-327	274	58	≤0.05	≤0.05	NOUN
gujaf-327	274	59	significance	significance	NOUN
gujaf-327	274	60	level	level	NOUN
gujaf-327	274	61	with	with	ADP
gujaf-327	274	62	eva	eva	PROPN
gujaf-327	274	63	.	.	PUNCT
gujaf-327	275	1	the	the	DET
gujaf-327	275	2	result	result	NOUN
gujaf-327	275	3	is	be	AUX
gujaf-327	275	4	quite	quite	ADV
gujaf-327	275	5	surprising	surprising	ADJ
gujaf-327	275	6	,	,	PUNCT
gujaf-327	275	7	as	as	SCONJ
gujaf-327	275	8	it	it	PRON
gujaf-327	275	9	is	be	AUX
gujaf-327	275	10	not	not	PART
gujaf-327	275	11	in	in	ADP
gujaf-327	275	12	line	line	NOUN
gujaf-327	275	13	with	with	ADP
gujaf-327	275	14	prior	prior	ADJ
gujaf-327	275	15	expectation	expectation	NOUN
gujaf-327	275	16	of	of	ADP
gujaf-327	275	17	the	the	DET
gujaf-327	275	18	researcher	researcher	NOUN
gujaf-327	275	19	.	.	PUNCT
gujaf-327	276	1	since	since	SCONJ
gujaf-327	276	2	firms	firm	NOUN
gujaf-327	276	3	with	with	ADP
gujaf-327	276	4	high	high	ADJ
gujaf-327	276	5	repute	repute	NOUN
gujaf-327	276	6	status	status	NOUN
gujaf-327	276	7	known	know	VERB
gujaf-327	276	8	as	as	ADP
gujaf-327	276	9	big4	big4	PROPN
gujaf-327	276	10	,	,	PUNCT
gujaf-327	276	11	are	be	AUX
gujaf-327	276	12	always	always	ADV
gujaf-327	276	13	expected	expect	VERB
gujaf-327	276	14	to	to	PART
gujaf-327	276	15	produce	produce	VERB
gujaf-327	276	16	high	high	ADJ
gujaf-327	276	17	quality	quality	NOUN
gujaf-327	276	18	audit	audit	NOUN
gujaf-327	276	19	report	report	NOUN
gujaf-327	276	20	.	.	PUNCT
gujaf-327	277	1	in	in	ADP
gujaf-327	277	2	addition	addition	NOUN
gujaf-327	277	3	,	,	PUNCT
gujaf-327	277	4	the	the	DET
gujaf-327	277	5	result	result	NOUN
gujaf-327	277	6	is	be	AUX
gujaf-327	277	7	not	not	PART
gujaf-327	277	8	far	far	ADV
gujaf-327	277	9	away	away	ADV
gujaf-327	277	10	from	from	ADP
gujaf-327	277	11	reality	reality	NOUN
gujaf-327	277	12	,	,	PUNCT
gujaf-327	277	13	as	as	SCONJ
gujaf-327	277	14	the	the	DET
gujaf-327	277	15	general	general	ADJ
gujaf-327	277	16	perception	perception	NOUN
gujaf-327	277	17	before	before	ADP
gujaf-327	277	18	is	be	AUX
gujaf-327	277	19	that	that	SCONJ
gujaf-327	277	20	,	,	PUNCT
gujaf-327	277	21	audit	audit	NOUN
gujaf-327	277	22	firms	firm	NOUN
gujaf-327	277	23	with	with	ADP
gujaf-327	277	24	high	high	ADJ
gujaf-327	277	25	repute	repute	NOUN
gujaf-327	277	26	status	status	NOUN
gujaf-327	277	27	known	know	VERB
gujaf-327	277	28	as	as	ADP
gujaf-327	277	29	big4	big4	PROPN
gujaf-327	277	30	are	be	AUX
gujaf-327	277	31	usually	usually	ADV
gujaf-327	277	32	expected	expect	VERB
gujaf-327	277	33	to	to	PART
gujaf-327	277	34	produce	produce	VERB
gujaf-327	277	35	high	high	ADJ
gujaf-327	277	36	quality	quality	NOUN
gujaf-327	277	37	audit	audit	NOUN
gujaf-327	277	38	report	report	NOUN
gujaf-327	277	39	but	but	CCONJ
gujaf-327	277	40	not	not	PART
gujaf-327	277	41	anymore	anymore	ADV
gujaf-327	277	42	.	.	PUNCT
gujaf-327	278	1	as	as	SCONJ
gujaf-327	278	2	shareholders	shareholder	NOUN
gujaf-327	278	3	confidence	confidence	NOUN
gujaf-327	278	4	has	have	AUX
gujaf-327	278	5	started	start	VERB
gujaf-327	278	6	fading	fade	VERB
gujaf-327	278	7	on	on	ADP
gujaf-327	278	8	such	such	ADJ
gujaf-327	278	9	audit	audit	NOUN
gujaf-327	278	10	firms	firm	NOUN
gujaf-327	278	11	.	.	PUNCT
gujaf-327	279	1	it	it	PRON
gujaf-327	279	2	is	be	AUX
gujaf-327	279	3	however	however	ADV
gujaf-327	279	4	,	,	PUNCT
gujaf-327	279	5	in	in	ADP
gujaf-327	279	6	line	line	NOUN
gujaf-327	279	7	with	with	ADP
gujaf-327	279	8	agency	agency	NOUN
gujaf-327	279	9	theory	theory	NOUN
gujaf-327	279	10	.	.	PUNCT
gujaf-327	280	1	this	this	DET
gujaf-327	280	2	result	result	NOUN
gujaf-327	280	3	provided	provide	VERB
gujaf-327	280	4	evidence	evidence	NOUN
gujaf-327	280	5	of	of	ADP
gujaf-327	280	6	rejecting	reject	VERB
gujaf-327	280	7	our	our	PRON
gujaf-327	280	8	third	third	ADJ
gujaf-327	280	9	null	null	ADJ
gujaf-327	280	10	hypothesis	hypothesis	NOUN
gujaf-327	280	11	(	(	PUNCT
gujaf-327	280	12	h03	h03	NOUN
gujaf-327	280	13	)	)	PUNCT
gujaf-327	280	14	.	.	PUNCT
gujaf-327	281	1	therefore	therefore	ADV
gujaf-327	281	2	,	,	PUNCT
gujaf-327	281	3	the	the	DET
gujaf-327	281	4	null	null	ADJ
gujaf-327	281	5	hypothesis	hypothesis	NOUN
gujaf-327	281	6	three	three	NUM
gujaf-327	281	7	is	be	AUX
gujaf-327	281	8	hereby	hereby	ADV
gujaf-327	281	9	rejected	reject	VERB
gujaf-327	281	10	.	.	PUNCT
gujaf-327	282	1	the	the	DET
gujaf-327	282	2	result	result	NOUN
gujaf-327	282	3	is	be	AUX
gujaf-327	282	4	inconsistence	inconsistence	NOUN
gujaf-327	282	5	with	with	ADP
gujaf-327	282	6	that	that	PRON
gujaf-327	282	7	of	of	ADP
gujaf-327	282	8	(	(	PUNCT
gujaf-327	282	9	pitkanen	pitkanen	PROPN
gujaf-327	282	10	,	,	PUNCT
gujaf-327	282	11	2016	2016	NUM
gujaf-327	282	12	)	)	PUNCT
gujaf-327	282	13	and	and	CCONJ
gujaf-327	282	14	(	(	PUNCT
gujaf-327	282	15	elewa	elewa	PROPN
gujaf-327	282	16	,	,	PUNCT
gujaf-327	282	17	2019	2019	NUM
gujaf-327	282	18	)	)	PUNCT
gujaf-327	282	19	.	.	PUNCT
gujaf-327	283	1	audit	audit	NOUN
gujaf-327	283	2	firm	firm	ADJ
gujaf-327	283	3	reputation	reputation	NOUN
gujaf-327	283	4	and	and	CCONJ
gujaf-327	283	5	performance	performance	NOUN
gujaf-327	283	6	of	of	ADP
gujaf-327	283	7	consumer	consumer	NOUN
gujaf-327	283	8	goods	good	NOUN
gujaf-327	283	9	firms	firm	NOUN
gujaf-327	283	10	in	in	ADP
gujaf-327	283	11	nigeria	nigeria	PROPN
gujaf-327	283	12	hypothesis	hypothesis	NOUN
gujaf-327	283	13	four	four	NUM
gujaf-327	283	14	(	(	PUNCT
gujaf-327	283	15	h04	h04	NOUN
gujaf-327	283	16	)	)	PUNCT
gujaf-327	283	17	,	,	PUNCT
gujaf-327	283	18	indicates	indicate	VERB
gujaf-327	283	19	that	that	SCONJ
gujaf-327	283	20	:	:	PUNCT
gujaf-327	283	21	audit	audit	NOUN
gujaf-327	283	22	firm	firm	ADJ
gujaf-327	283	23	reputation	reputation	NOUN
gujaf-327	283	24	has	have	VERB
gujaf-327	283	25	insignificant	insignificant	ADJ
gujaf-327	283	26	impact	impact	NOUN
gujaf-327	283	27	on	on	ADP
gujaf-327	283	28	the	the	DET
gujaf-327	283	29	performance	performance	NOUN
gujaf-327	283	30	of	of	ADP
gujaf-327	283	31	listed	list	VERB
gujaf-327	283	32	consumer	consumer	NOUN
gujaf-327	283	33	goods	good	NOUN
gujaf-327	283	34	firms	firm	NOUN
gujaf-327	283	35	in	in	ADP
gujaf-327	283	36	nigeria	nigeria	PROPN
gujaf-327	283	37	.	.	PUNCT
gujaf-327	284	1	as	as	SCONJ
gujaf-327	284	2	shown	show	VERB
gujaf-327	284	3	in	in	ADP
gujaf-327	284	4	table	table	NOUN
gujaf-327	284	5	5	5	NUM
gujaf-327	284	6	,	,	PUNCT
gujaf-327	284	7	audit	audit	NOUN
gujaf-327	284	8	firm	firm	ADJ
gujaf-327	284	9	reputation	reputation	NOUN
gujaf-327	284	10	has	have	VERB
gujaf-327	284	11	a	a	DET
gujaf-327	284	12	t	t	NOUN
gujaf-327	284	13	-	-	PUNCT
gujaf-327	284	14	value	value	NOUN
gujaf-327	284	15	of	of	ADP
gujaf-327	284	16	0.76	0.76	NUM
gujaf-327	284	17	&	&	CCONJ
gujaf-327	284	18	a	a	DET
gujaf-327	284	19	positive	positive	ADJ
gujaf-327	284	20	coefficient	coefficient	NOUN
gujaf-327	284	21	of	of	ADP
gujaf-327	284	22	.372111	.372111	PROPN
gujaf-327	284	23	with	with	ADP
gujaf-327	284	24	p	p	PROPN
gujaf-327	284	25	>	>	X
gujaf-327	284	26	t	t	NOUN
gujaf-327	284	27	value	value	NOUN
gujaf-327	284	28	of	of	ADP
gujaf-327	284	29	0.444	0.444	NUM
gujaf-327	284	30	,	,	PUNCT
gujaf-327	284	31	it	it	PRON
gujaf-327	284	32	however	however	ADV
gujaf-327	284	33	indicates	indicate	VERB
gujaf-327	284	34	a	a	DET
gujaf-327	284	35	positive	positive	ADJ
gujaf-327	284	36	and	and	CCONJ
gujaf-327	284	37	insignificant	insignificant	ADJ
gujaf-327	284	38	relationship	relationship	NOUN
gujaf-327	284	39	at	at	ADP
gujaf-327	284	40	≤0.05	≤0.05	NOUN
gujaf-327	284	41	significance	significance	NOUN
gujaf-327	284	42	level	level	NOUN
gujaf-327	284	43	with	with	ADP
gujaf-327	284	44	eva	eva	PROPN
gujaf-327	284	45	.	.	PUNCT
gujaf-327	285	1	the	the	DET
gujaf-327	285	2	result	result	NOUN
gujaf-327	285	3	is	be	AUX
gujaf-327	285	4	quite	quite	ADV
gujaf-327	285	5	surprising	surprising	ADJ
gujaf-327	285	6	,	,	PUNCT
gujaf-327	285	7	as	as	SCONJ
gujaf-327	285	8	it	it	PRON
gujaf-327	285	9	is	be	AUX
gujaf-327	285	10	not	not	PART
gujaf-327	285	11	in	in	ADP
gujaf-327	285	12	line	line	NOUN
gujaf-327	285	13	with	with	ADP
gujaf-327	285	14	prior	prior	ADJ
gujaf-327	285	15	expectation	expectation	NOUN
gujaf-327	285	16	of	of	ADP
gujaf-327	285	17	the	the	DET
gujaf-327	285	18	researcher	researcher	NOUN
gujaf-327	285	19	.	.	PUNCT
gujaf-327	286	1	since	since	SCONJ
gujaf-327	286	2	firms	firm	NOUN
gujaf-327	286	3	with	with	ADP
gujaf-327	286	4	high	high	ADJ
gujaf-327	286	5	repute	repute	NOUN
gujaf-327	286	6	status	status	NOUN
gujaf-327	286	7	known	know	VERB
gujaf-327	286	8	as	as	ADP
gujaf-327	286	9	big4	big4	PROPN
gujaf-327	286	10	,	,	PUNCT
gujaf-327	286	11	are	be	AUX
gujaf-327	286	12	always	always	ADV
gujaf-327	286	13	expected	expect	VERB
gujaf-327	286	14	to	to	PART
gujaf-327	286	15	produce	produce	VERB
gujaf-327	286	16	high	high	ADJ
gujaf-327	286	17	quality	quality	NOUN
gujaf-327	286	18	audit	audit	NOUN
gujaf-327	286	19	report	report	NOUN
gujaf-327	286	20	.	.	PUNCT
gujaf-327	287	1	in	in	ADP
gujaf-327	287	2	addition	addition	NOUN
gujaf-327	287	3	,	,	PUNCT
gujaf-327	287	4	the	the	DET
gujaf-327	287	5	result	result	NOUN
gujaf-327	287	6	is	be	AUX
gujaf-327	287	7	not	not	PART
gujaf-327	287	8	far	far	ADV
gujaf-327	287	9	away	away	ADV
gujaf-327	287	10	from	from	ADP
gujaf-327	287	11	reality	reality	NOUN
gujaf-327	287	12	,	,	PUNCT
gujaf-327	287	13	as	as	SCONJ
gujaf-327	287	14	the	the	DET
gujaf-327	287	15	general	general	ADJ
gujaf-327	287	16	perception	perception	NOUN
gujaf-327	287	17	before	before	ADP
gujaf-327	287	18	is	be	AUX
gujaf-327	287	19	that	that	SCONJ
gujaf-327	287	20	,	,	PUNCT
gujaf-327	287	21	audit	audit	NOUN
gujaf-327	287	22	firms	firm	NOUN
gujaf-327	287	23	with	with	ADP
gujaf-327	287	24	high	high	ADJ
gujaf-327	287	25	repute	repute	NOUN
gujaf-327	287	26	status	status	NOUN
gujaf-327	287	27	known	know	VERB
gujaf-327	287	28	as	as	ADP
gujaf-327	287	29	big4	big4	PROPN
gujaf-327	287	30	are	be	AUX
gujaf-327	287	31	usually	usually	ADV
gujaf-327	287	32	expected	expect	VERB
gujaf-327	287	33	to	to	PART
gujaf-327	287	34	produce	produce	VERB
gujaf-327	287	35	high	high	ADJ
gujaf-327	287	36	quality	quality	NOUN
gujaf-327	287	37	audit	audit	NOUN
gujaf-327	287	38	report	report	NOUN
gujaf-327	287	39	but	but	CCONJ
gujaf-327	287	40	not	not	PART
gujaf-327	287	41	anymore	anymore	ADV
gujaf-327	287	42	.	.	PUNCT
gujaf-327	288	1	as	as	SCONJ
gujaf-327	288	2	shareholders	shareholder	NOUN
gujaf-327	288	3	confidence	confidence	NOUN
gujaf-327	288	4	has	have	AUX
gujaf-327	288	5	started	start	VERB
gujaf-327	288	6	fading	fade	VERB
gujaf-327	288	7	on	on	ADP
gujaf-327	288	8	such	such	ADJ
gujaf-327	288	9	audit	audit	NOUN
gujaf-327	288	10	firms	firm	NOUN
gujaf-327	288	11	.	.	PUNCT
gujaf-327	289	1	it	it	PRON
gujaf-327	289	2	is	be	AUX
gujaf-327	289	3	however	however	ADV
gujaf-327	289	4	,	,	PUNCT
gujaf-327	289	5	in	in	ADP
gujaf-327	289	6	line	line	NOUN
gujaf-327	289	7	with	with	ADP
gujaf-327	289	8	agency	agency	NOUN
gujaf-327	289	9	theory	theory	NOUN
gujaf-327	289	10	.	.	PUNCT
gujaf-327	290	1	therefore	therefore	ADV
gujaf-327	290	2	,	,	PUNCT
gujaf-327	290	3	the	the	DET
gujaf-327	290	4	null	null	ADJ
gujaf-327	290	5	hypothesis	hypothesis	NOUN
gujaf-327	290	6	four	four	NUM
gujaf-327	290	7	is	be	AUX
gujaf-327	290	8	hereby	hereby	ADV
gujaf-327	290	9	not	not	PART
gujaf-327	290	10	rejected	reject	VERB
gujaf-327	290	11	.	.	PUNCT
gujaf-327	291	1	this	this	PRON
gujaf-327	291	2	is	be	AUX
gujaf-327	291	3	inconsistence	inconsistence	NOUN
gujaf-327	291	4	with	with	ADP
gujaf-327	291	5	the	the	DET
gujaf-327	291	6	findings	finding	NOUN
gujaf-327	291	7	of	of	ADP
gujaf-327	291	8	(	(	PUNCT
gujaf-327	291	9	beatty	beatty	PROPN
gujaf-327	291	10	,	,	PUNCT
gujaf-327	291	11	1989	1989	NUM
gujaf-327	291	12	)	)	PUNCT
gujaf-327	291	13	contrary	contrary	ADV
gujaf-327	291	14	to	to	ADP
gujaf-327	291	15	the	the	DET
gujaf-327	291	16	findings	finding	NOUN
gujaf-327	291	17	of	of	ADP
gujaf-327	291	18	(	(	PUNCT
gujaf-327	291	19	sayyar	sayyar	PROPN
gujaf-327	291	20	,	,	PUNCT
gujaf-327	291	21	h.	h.	PROPN
gujaf-327	291	22	,	,	PUNCT
gujaf-327	291	23	basiruddin	basiruddin	PROPN
gujaf-327	291	24	,	,	PUNCT
gujaf-327	291	25	r.	r.	PROPN
gujaf-327	291	26	,	,	PUNCT
gujaf-327	291	27	zaleha	zaleha	NOUN
gujaf-327	291	28	,	,	PUNCT
gujaf-327	291	29	s.	s.	PROPN
gujaf-327	291	30	,	,	PUNCT
gujaf-327	291	31	&	&	CCONJ
gujaf-327	291	32	rashid	rashid	PROPN
gujaf-327	291	33	,	,	PUNCT
gujaf-327	291	34	a.	a.	NOUN
gujaf-327	291	35	,	,	PUNCT
gujaf-327	291	36	2015	2015	NUM
gujaf-327	291	37	)	)	PUNCT
gujaf-327	291	38	.	.	PUNCT
gujaf-327	292	1	audit	audit	NOUN
gujaf-327	292	2	partner	partner	NOUN
gujaf-327	292	3	tenure	tenure	NOUN
gujaf-327	292	4	and	and	CCONJ
gujaf-327	292	5	performance	performance	NOUN
gujaf-327	292	6	of	of	ADP
gujaf-327	292	7	consumer	consumer	NOUN
gujaf-327	292	8	goods	good	NOUN
gujaf-327	292	9	firms	firm	NOUN
gujaf-327	292	10	in	in	ADP
gujaf-327	292	11	nigeria	nigeria	PROPN
gujaf-327	292	12	hypothesis	hypothesis	NOUN
gujaf-327	292	13	five	five	NUM
gujaf-327	292	14	(	(	PUNCT
gujaf-327	292	15	h05	h05	PROPN
gujaf-327	292	16	)	)	PUNCT
gujaf-327	292	17	,	,	PUNCT
gujaf-327	292	18	states	state	VERB
gujaf-327	292	19	that	that	SCONJ
gujaf-327	292	20	:	:	PUNCT
gujaf-327	292	21	audit	audit	NOUN
gujaf-327	292	22	firm	firm	ADJ
gujaf-327	292	23	partner	partner	NOUN
gujaf-327	292	24	tenure	tenure	NOUN
gujaf-327	292	25	has	have	VERB
gujaf-327	292	26	no	no	DET
gujaf-327	292	27	significant	significant	ADJ
gujaf-327	292	28	impact	impact	NOUN
gujaf-327	292	29	on	on	ADP
gujaf-327	292	30	performance	performance	NOUN
gujaf-327	292	31	of	of	ADP
gujaf-327	292	32	listed	list	VERB
gujaf-327	292	33	consumer	consumer	NOUN
gujaf-327	292	34	goods	good	NOUN
gujaf-327	292	35	firms	firm	NOUN
gujaf-327	292	36	in	in	ADP
gujaf-327	292	37	nigeria	nigeria	PROPN
gujaf-327	292	38	.	.	PUNCT
gujaf-327	293	1	as	as	SCONJ
gujaf-327	293	2	shown	show	VERB
gujaf-327	293	3	in	in	ADP
gujaf-327	293	4	table	table	NOUN
gujaf-327	293	5	5	5	NUM
gujaf-327	293	6	audit	audit	NOUN
gujaf-327	293	7	partner	partner	NOUN
gujaf-327	293	8	tenure	tenure	NOUN
gujaf-327	293	9	has	have	VERB
gujaf-327	293	10	a	a	DET
gujaf-327	293	11	t	t	NOUN
gujaf-327	293	12	-	-	PUNCT
gujaf-327	293	13	value	value	NOUN
gujaf-327	293	14	of	of	ADP
gujaf-327	293	15	2.09	2.09	NUM
gujaf-327	293	16	with	with	ADP
gujaf-327	293	17	coefficient	coefficient	NOUN
gujaf-327	293	18	of	of	ADP
gujaf-327	293	19	0.849285	0.849285	NUM
gujaf-327	293	20	and	and	CCONJ
gujaf-327	293	21	p	p	X
gujaf-327	293	22	>	>	X
gujaf-327	293	23	t	t	NOUN
gujaf-327	293	24	value	value	NOUN
gujaf-327	293	25	of	of	ADP
gujaf-327	293	26	0	0	NUM
gujaf-327	293	27	.	.	PUNCT
gujaf-327	294	1	036.this	036.this	PRON
gujaf-327	294	2	however	however	ADV
gujaf-327	294	3	indicates	indicate	VERB
gujaf-327	294	4	significant	significant	ADJ
gujaf-327	294	5	positive	positive	ADJ
gujaf-327	294	6	relationship	relationship	NOUN
gujaf-327	294	7	at	at	ADP
gujaf-327	294	8	≤0.05	≤0.05	NOUN
gujaf-327	294	9	significance	significance	NOUN
gujaf-327	294	10	level	level	NOUN
gujaf-327	294	11	with	with	ADP
gujaf-327	294	12	eva	eva	PROPN
gujaf-327	294	13	.	.	PUNCT
gujaf-327	295	1	the	the	DET
gujaf-327	295	2	result	result	NOUN
gujaf-327	295	3	is	be	AUX
gujaf-327	295	4	surprising	surprising	ADJ
gujaf-327	295	5	as	as	SCONJ
gujaf-327	295	6	it	it	PRON
gujaf-327	295	7	is	be	AUX
gujaf-327	295	8	not	not	PART
gujaf-327	295	9	in	in	ADP
gujaf-327	295	10	line	line	NOUN
gujaf-327	295	11	with	with	ADP
gujaf-327	295	12	prior	prior	ADJ
gujaf-327	295	13	expectation	expectation	NOUN
gujaf-327	295	14	of	of	ADP
gujaf-327	295	15	the	the	DET
gujaf-327	295	16	researcher	researcher	NOUN
gujaf-327	295	17	.	.	PUNCT
gujaf-327	296	1	in	in	ADP
gujaf-327	296	2	addition	addition	NOUN
gujaf-327	296	3	,	,	PUNCT
gujaf-327	296	4	it	it	PRON
gujaf-327	296	5	is	be	AUX
gujaf-327	296	6	also	also	ADV
gujaf-327	296	7	far	far	ADV
gujaf-327	296	8	away	away	ADV
gujaf-327	296	9	from	from	ADP
gujaf-327	296	10	reality	reality	NOUN
gujaf-327	296	11	,	,	PUNCT
gujaf-327	296	12	again	again	ADV
gujaf-327	296	13	the	the	DET
gujaf-327	296	14	result	result	NOUN
gujaf-327	296	15	is	be	AUX
gujaf-327	296	16	in	in	ADP
gujaf-327	296	17	line	line	NOUN
gujaf-327	296	18	with	with	ADP
gujaf-327	296	19	agency	agency	NOUN
gujaf-327	296	20	theory	theory	NOUN
gujaf-327	296	21	.	.	PUNCT
gujaf-327	297	1	this	this	DET
gujaf-327	297	2	result	result	NOUN
gujaf-327	297	3	provided	provide	VERB
gujaf-327	297	4	evidence	evidence	NOUN
gujaf-327	297	5	of	of	ADP
gujaf-327	297	6	rejecting	reject	VERB
gujaf-327	297	7	our	our	PRON
gujaf-327	297	8	null	null	ADJ
gujaf-327	297	9	hypothesis	hypothesis	NOUN
gujaf-327	297	10	five	five	NUM
gujaf-327	297	11	(	(	PUNCT
gujaf-327	297	12	h05	h05	PROPN
gujaf-327	297	13	)	)	PUNCT
gujaf-327	297	14	.	.	PUNCT
gujaf-327	298	1	therefore	therefore	ADV
gujaf-327	298	2	,	,	PUNCT
gujaf-327	298	3	the	the	DET
gujaf-327	298	4	null	null	ADJ
gujaf-327	298	5	hypothesis	hypothesis	NOUN
gujaf-327	298	6	five	five	NUM
gujaf-327	298	7	is	be	AUX
gujaf-327	298	8	hereby	hereby	ADV
gujaf-327	298	9	rejected	reject	VERB
gujaf-327	298	10	.	.	PUNCT
gujaf-327	299	1	the	the	DET
gujaf-327	299	2	result	result	NOUN
gujaf-327	299	3	is	be	AUX
gujaf-327	299	4	in	in	ADP
gujaf-327	299	5	consistence	consistence	NOUN
gujaf-327	299	6	with	with	ADP
gujaf-327	299	7	findings	finding	NOUN
gujaf-327	299	8	of	of	ADP
gujaf-327	299	9	(	(	PUNCT
gujaf-327	299	10	summer	summer	NOUN
gujaf-327	299	11	,	,	PUNCT
gujaf-327	299	12	1998	1998	NUM
gujaf-327	299	13	)	)	PUNCT
gujaf-327	299	14	but	but	CCONJ
gujaf-327	299	15	contrary	contrary	ADV
gujaf-327	299	16	to	to	ADP
gujaf-327	299	17	the	the	DET
gujaf-327	299	18	findings	finding	NOUN
gujaf-327	299	19	of	of	ADP
gujaf-327	299	20	junaidi	junaidi	PROPN
gujaf-327	299	21	,	,	PUNCT
gujaf-327	299	22	et	et	PROPN
gujaf-327	299	23	al	al	PROPN
gujaf-327	299	24	(	(	PUNCT
gujaf-327	299	25	2012	2012	NUM
gujaf-327	299	26	)	)	PUNCT
gujaf-327	299	27	.	.	PUNCT
gujaf-327	300	1	5.0	5.0	NUM
gujaf-327	300	2	findings	finding	NOUN
gujaf-327	300	3	and	and	CCONJ
gujaf-327	300	4	discussions	discussion	NOUN
gujaf-327	300	5	the	the	DET
gujaf-327	300	6	test	test	NOUN
gujaf-327	300	7	result	result	NOUN
gujaf-327	300	8	in	in	ADP
gujaf-327	300	9	the	the	DET
gujaf-327	300	10	study	study	NOUN
gujaf-327	300	11	revealed	reveal	VERB
gujaf-327	300	12	audit	audit	NOUN
gujaf-327	300	13	quality	quality	NOUN
gujaf-327	300	14	to	to	PART
gujaf-327	300	15	have	have	VERB
gujaf-327	300	16	a	a	DET
gujaf-327	300	17	positive	positive	ADJ
gujaf-327	300	18	and	and	CCONJ
gujaf-327	300	19	significant	significant	ADJ
gujaf-327	300	20	impact	impact	NOUN
gujaf-327	300	21	on	on	ADP
gujaf-327	300	22	firm	firm	NOUN
gujaf-327	300	23	’s	’s	PART
gujaf-327	300	24	performance	performance	NOUN
gujaf-327	300	25	of	of	ADP
gujaf-327	300	26	listed	list	VERB
gujaf-327	300	27	consumer	consumer	NOUN
gujaf-327	300	28	goods	good	NOUN
gujaf-327	300	29	firms	firm	NOUN
gujaf-327	300	30	in	in	ADP
gujaf-327	300	31	nigeria	nigeria	PROPN
gujaf-327	300	32	.	.	PUNCT
gujaf-327	301	1	however	however	ADV
gujaf-327	301	2	,	,	PUNCT
gujaf-327	301	3	the	the	PRON
gujaf-327	301	4	greater	great	ADJ
gujaf-327	301	5	the	the	DET
gujaf-327	301	6	degree	degree	NOUN
gujaf-327	301	7	of	of	ADP
gujaf-327	301	8	audit	audit	NOUN
gujaf-327	301	9	firm	firm	ADJ
gujaf-327	301	10	independence	independence	NOUN
gujaf-327	301	11	,	,	PUNCT
gujaf-327	301	12	joint	joint	ADJ
gujaf-327	301	13	audit	audit	NOUN
gujaf-327	301	14	,	,	PUNCT
gujaf-327	301	15	audit	audit	NOUN
gujaf-327	301	16	firm	firm	ADJ
gujaf-327	301	17	experience	experience	NOUN
gujaf-327	301	18	and	and	CCONJ
gujaf-327	301	19	audit	audit	NOUN
gujaf-327	301	20	firm	firm	ADJ
gujaf-327	301	21	reputation	reputation	NOUN
gujaf-327	301	22	,	,	PUNCT
gujaf-327	301	23	then	then	ADV
gujaf-327	301	24	the	the	PRON
gujaf-327	301	25	greater	great	ADJ
gujaf-327	301	26	the	the	DET
gujaf-327	301	27	propensity	propensity	NOUN
gujaf-327	301	28	of	of	ADP
gujaf-327	301	29	the	the	DET
gujaf-327	301	30	firm	firm	NOUN
gujaf-327	301	31	making	make	VERB
gujaf-327	301	32	substantial	substantial	ADJ
gujaf-327	301	33	net	net	ADJ
gujaf-327	301	34	profit	profit	NOUN
gujaf-327	301	35	margins	margin	NOUN
gujaf-327	301	36	,	,	PUNCT
gujaf-327	301	37	and	and	CCONJ
gujaf-327	301	38	hence	hence	ADV
gujaf-327	301	39	increase	increase	VERB
gujaf-327	301	40	in	in	ADP
gujaf-327	301	41	firm	firm	NOUN
gujaf-327	301	42	’s	’s	PART
gujaf-327	301	43	performance	performance	NOUN
gujaf-327	301	44	.	.	PUNCT
gujaf-327	302	1	while	while	SCONJ
gujaf-327	302	2	,	,	PUNCT
gujaf-327	302	3	audit	audit	NOUN
gujaf-327	302	4	firm	firm	ADJ
gujaf-327	302	5	reputation	reputation	NOUN
gujaf-327	302	6	has	have	VERB
gujaf-327	302	7	an	an	DET
gujaf-327	302	8	insignificant	insignificant	ADJ
gujaf-327	302	9	positive	positive	ADJ
gujaf-327	302	10	impact	impact	NOUN
gujaf-327	302	11	on	on	ADP
gujaf-327	302	12	firm	firm	NOUN
gujaf-327	302	13	’s	’s	PART
gujaf-327	302	14	performance	performance	NOUN
gujaf-327	302	15	.	.	PUNCT
gujaf-327	303	1	likewise	likewise	ADV
gujaf-327	303	2	,	,	PUNCT
gujaf-327	303	3	the	the	DET
gujaf-327	303	4	study	study	NOUN
gujaf-327	303	5	discovered	discover	VERB
gujaf-327	303	6	economic	economic	ADJ
gujaf-327	303	7	value	value	NOUN
gujaf-327	303	8	added	add	VERB
gujaf-327	303	9	to	to	PART
gujaf-327	303	10	be	be	AUX
gujaf-327	303	11	a	a	DET
gujaf-327	303	12	more	more	ADV
gujaf-327	303	13	appropriate	appropriate	ADJ
gujaf-327	303	14	proxy	proxy	NOUN
gujaf-327	303	15	to	to	PART
gujaf-327	303	16	represent	represent	VERB
gujaf-327	303	17	firm	firm	NOUN
gujaf-327	303	18	’s	’s	PART
gujaf-327	303	19	performance	performance	NOUN
gujaf-327	303	20	than	than	ADP
gujaf-327	303	21	financial	financial	ADJ
gujaf-327	303	22	measure	measure	NOUN
gujaf-327	303	23	of	of	ADP
gujaf-327	303	24	performance	performance	NOUN
gujaf-327	303	25	.	.	PUNCT
gujaf-327	304	1	this	this	PRON
gujaf-327	304	2	is	be	AUX
gujaf-327	304	3	because	because	SCONJ
gujaf-327	304	4	the	the	DET
gujaf-327	304	5	study	study	NOUN
gujaf-327	304	6	’s	’s	PART
gujaf-327	304	7	hypotheses	hypothesis	NOUN
gujaf-327	304	8	result	result	VERB
gujaf-327	304	9	gotten	get	VERB
gujaf-327	304	10	from	from	ADP
gujaf-327	304	11	eva	eva	NOUN
gujaf-327	304	12	reveals	reveal	VERB
gujaf-327	304	13	four	four	NUM
gujaf-327	304	14	independent	independent	ADJ
gujaf-327	304	15	variables	variable	NOUN
gujaf-327	304	16	to	to	PART
gujaf-327	304	17	have	have	VERB
gujaf-327	304	18	positive	positive	ADJ
gujaf-327	304	19	and	and	CCONJ
gujaf-327	304	20	significant	significant	ADJ
gujaf-327	304	21	impact	impact	NOUN
gujaf-327	304	22	on	on	ADP
gujaf-327	304	23	firm	firm	NOUN
gujaf-327	304	24	’s	’s	PART
gujaf-327	304	25	performance	performance	NOUN
gujaf-327	304	26	of	of	ADP
gujaf-327	304	27	listed	list	VERB
gujaf-327	304	28	consumer	consumer	NOUN
gujaf-327	304	29	goods	good	NOUN
gujaf-327	304	30	firms	firm	NOUN
gujaf-327	304	31	in	in	ADP
gujaf-327	304	32	nigeria	nigeria	PROPN
gujaf-327	304	33	,	,	PUNCT
gujaf-327	304	34	only	only	ADV
gujaf-327	304	35	one	one	NUM
gujaf-327	304	36	gusau	gusau	ADJ
gujaf-327	304	37	journal	journal	NOUN
gujaf-327	304	38	of	of	ADP
gujaf-327	304	39	accounting	accounting	NOUN
gujaf-327	304	40	and	and	CCONJ
gujaf-327	304	41	finance	finance	NOUN
gujaf-327	304	42	,	,	PUNCT
gujaf-327	304	43	vol	vol	NOUN
gujaf-327	304	44	.	.	PROPN
gujaf-327	304	45	5	5	NUM
gujaf-327	304	46	,	,	PUNCT
gujaf-327	304	47	issue	issue	NOUN
gujaf-327	304	48	2	2	NUM
gujaf-327	304	49	,	,	PUNCT
gujaf-327	304	50	october	october	PROPN
gujaf-327	304	51	,	,	PUNCT
gujaf-327	304	52	2024	2024	NUM
gujaf-327	304	53	31	31	NUM
gujaf-327	304	54	independent	independent	ADJ
gujaf-327	304	55	variable	variable	NOUN
gujaf-327	304	56	has	have	VERB
gujaf-327	304	57	a	a	DET
gujaf-327	304	58	negative	negative	ADJ
gujaf-327	304	59	impact	impact	NOUN
gujaf-327	304	60	.	.	PUNCT
gujaf-327	305	1	this	this	PRON
gujaf-327	305	2	provided	provide	VERB
gujaf-327	305	3	our	our	PRON
gujaf-327	305	4	bases	basis	NOUN
gujaf-327	305	5	for	for	ADP
gujaf-327	305	6	drawing	draw	VERB
gujaf-327	305	7	out	out	ADP
gujaf-327	305	8	the	the	DET
gujaf-327	305	9	conclusions	conclusion	NOUN
gujaf-327	305	10	of	of	ADP
gujaf-327	305	11	the	the	DET
gujaf-327	305	12	above	above	ADJ
gujaf-327	305	13	study	study	NOUN
gujaf-327	305	14	;	;	PUNCT
gujaf-327	305	15	the	the	DET
gujaf-327	305	16	following	follow	VERB
gujaf-327	305	17	conclusions	conclusion	NOUN
gujaf-327	305	18	are	be	AUX
gujaf-327	305	19	however	however	ADV
gujaf-327	305	20	drawn	draw	VERB
gujaf-327	305	21	.	.	PUNCT
gujaf-327	306	1	audit	audit	NOUN
gujaf-327	306	2	quality	quality	NOUN
gujaf-327	306	3	has	have	VERB
gujaf-327	306	4	a	a	DET
gujaf-327	306	5	positive	positive	ADJ
gujaf-327	306	6	and	and	CCONJ
gujaf-327	306	7	significant	significant	ADJ
gujaf-327	306	8	impact	impact	NOUN
gujaf-327	306	9	on	on	ADP
gujaf-327	306	10	firm	firm	NOUN
gujaf-327	306	11	’s	’s	PART
gujaf-327	306	12	performance	performance	NOUN
gujaf-327	306	13	of	of	ADP
gujaf-327	306	14	listed	list	VERB
gujaf-327	306	15	consumer	consumer	NOUN
gujaf-327	306	16	goods	good	NOUN
gujaf-327	306	17	firms	firm	NOUN
gujaf-327	306	18	in	in	ADP
gujaf-327	306	19	nigeria	nigeria	PROPN
gujaf-327	306	20	.	.	PUNCT
gujaf-327	307	1	however	however	ADV
gujaf-327	307	2	,	,	PUNCT
gujaf-327	307	3	the	the	PRON
gujaf-327	307	4	greater	great	ADJ
gujaf-327	307	5	the	the	DET
gujaf-327	307	6	degree	degree	NOUN
gujaf-327	307	7	of	of	ADP
gujaf-327	307	8	audit	audit	NOUN
gujaf-327	307	9	firm	firm	ADJ
gujaf-327	307	10	independence	independence	NOUN
gujaf-327	307	11	,	,	PUNCT
gujaf-327	307	12	joint	joint	ADJ
gujaf-327	307	13	audit	audit	NOUN
gujaf-327	307	14	,	,	PUNCT
gujaf-327	307	15	audit	audit	NOUN
gujaf-327	307	16	firm	firm	ADJ
gujaf-327	307	17	experience	experience	NOUN
gujaf-327	307	18	and	and	CCONJ
gujaf-327	307	19	audit	audit	NOUN
gujaf-327	307	20	firm	firm	ADJ
gujaf-327	307	21	tenure	tenure	NOUN
gujaf-327	307	22	,	,	PUNCT
gujaf-327	307	23	then	then	ADV
gujaf-327	307	24	the	the	PRON
gujaf-327	307	25	greater	great	ADJ
gujaf-327	307	26	the	the	DET
gujaf-327	307	27	propensity	propensity	NOUN
gujaf-327	307	28	of	of	ADP
gujaf-327	307	29	the	the	DET
gujaf-327	307	30	firm	firm	NOUN
gujaf-327	307	31	making	make	VERB
gujaf-327	307	32	substantial	substantial	ADJ
gujaf-327	307	33	net	net	ADJ
gujaf-327	307	34	profit	profit	NOUN
gujaf-327	307	35	margins	margin	NOUN
gujaf-327	307	36	,	,	PUNCT
gujaf-327	307	37	and	and	CCONJ
gujaf-327	307	38	hence	hence	ADV
gujaf-327	307	39	increase	increase	VERB
gujaf-327	307	40	in	in	ADP
gujaf-327	307	41	firm	firm	NOUN
gujaf-327	307	42	’s	’s	PART
gujaf-327	307	43	performance	performance	NOUN
gujaf-327	307	44	.	.	PUNCT
gujaf-327	308	1	while	while	SCONJ
gujaf-327	308	2	,	,	PUNCT
gujaf-327	308	3	audit	audit	NOUN
gujaf-327	308	4	firm	firm	ADJ
gujaf-327	308	5	reputation	reputation	NOUN
gujaf-327	308	6	has	have	VERB
gujaf-327	308	7	an	an	DET
gujaf-327	308	8	insignificant	insignificant	ADJ
gujaf-327	308	9	positive	positive	ADJ
gujaf-327	308	10	impact	impact	NOUN
gujaf-327	308	11	on	on	ADP
gujaf-327	308	12	firm	firm	NOUN
gujaf-327	308	13	’s	’s	PART
gujaf-327	308	14	performance	performance	NOUN
gujaf-327	308	15	.	.	PUNCT
gujaf-327	309	1	references	reference	NOUN
gujaf-327	309	2	ado	ado	PROPN
gujaf-327	309	3	,	,	PUNCT
gujaf-327	309	4	b.a	b.a	PROPN
gujaf-327	309	5	.	.	PROPN
gujaf-327	309	6	,	,	PUNCT
gujaf-327	309	7	rashid	rashid	PROPN
gujaf-327	309	8	,	,	PUNCT
gujaf-327	309	9	n.	n.	PROPN
gujaf-327	309	10	,	,	PUNCT
gujaf-327	309	11	mustapha	mustapha	PROPN
gujaf-327	309	12	,	,	PUNCT
gujaf-327	309	13	a.u	a.u	PROPN
gujaf-327	309	14	.	.	PROPN
gujaf-327	309	15	,	,	PUNCT
gujaf-327	309	16	&	&	CCONJ
gujaf-327	309	17	ademola	ademola	PROPN
gujaf-327	309	18	,	,	PUNCT
gujaf-327	309	19	s.l	s.l	PROPN
gujaf-327	309	20	.	.	PROPN
gujaf-327	309	21	(	(	PUNCT
gujaf-327	309	22	2020	2020	NUM
gujaf-327	309	23	)	)	PUNCT
gujaf-327	309	24	impact	impact	NOUN
gujaf-327	309	25	of	of	ADP
gujaf-327	309	26	audit	audit	NOUN
gujaf-327	309	27	quality	quality	NOUN
gujaf-327	309	28	on	on	ADP
gujaf-327	309	29	the	the	DET
gujaf-327	309	30	financial	financial	ADJ
gujaf-327	309	31	performance	performance	NOUN
gujaf-327	309	32	of	of	ADP
gujaf-327	309	33	listed	list	VERB
gujaf-327	309	34	companies	company	NOUN
gujaf-327	309	35	nigeria	nigeria	PROPN
gujaf-327	309	36	.	.	PUNCT
gujaf-327	310	1	journal	journal	PROPN
gujaf-327	310	2	of	of	ADP
gujaf-327	310	3	critical	critical	ADJ
gujaf-327	310	4	review	review	NOUN
gujaf-327	310	5	7(9),37	7(9),37	NUM
gujaf-327	310	6	-	-	SYM
gujaf-327	310	7	41	41	NUM
gujaf-327	310	8	.	.	PUNCT
gujaf-327	311	1	ahmed	ahmed	PROPN
gujaf-327	311	2	,	,	PUNCT
gujaf-327	311	3	m.	m.	NOUN
gujaf-327	311	4	,	,	PUNCT
gujaf-327	311	5	n.	n.	PROPN
gujaf-327	311	6	,	,	PUNCT
gujaf-327	311	7	zakaree	zakaree	PROPN
gujaf-327	311	8	,	,	PUNCT
gujaf-327	311	9	s.	s.	PROPN
gujaf-327	311	10	&	&	CCONJ
gujaf-327	311	11	kolawole	kolawole	PROPN
gujaf-327	311	12	,	,	PUNCT
gujaf-327	311	13	o.	o.	PROPN
gujaf-327	311	14	,	,	PUNCT
gujaf-327	311	15	o.	o.	NOUN
gujaf-327	311	16	(	(	PUNCT
gujaf-327	311	17	2016	2016	NUM
gujaf-327	311	18	)	)	PUNCT
gujaf-327	311	19	.	.	PUNCT
gujaf-327	312	1	corporate	corporate	ADJ
gujaf-327	312	2	social	social	ADJ
gujaf-327	312	3	responsibility	responsibility	NOUN
gujaf-327	312	4	disclosure	disclosure	NOUN
gujaf-327	312	5	and	and	CCONJ
gujaf-327	312	6	financial	financial	ADJ
gujaf-327	312	7	performance	performance	NOUN
gujaf-327	312	8	of	of	ADP
gujaf-327	312	9	listed	list	VERB
gujaf-327	312	10	manufacturing	manufacturing	NOUN
gujaf-327	312	11	firms	firm	NOUN
gujaf-327	312	12	in	in	ADP
gujaf-327	312	13	nigeria	nigeria	PROPN
gujaf-327	312	14	.	.	PUNCT
gujaf-327	313	1	research	research	NOUN
gujaf-327	313	2	journal	journal	PROPN
gujaf-327	313	3	of	of	ADP
gujaf-327	313	4	finance	finance	NOUN
gujaf-327	313	5	and	and	CCONJ
gujaf-327	313	6	accounting	accounting	NOUN
gujaf-327	313	7	(	(	PUNCT
gujaf-327	313	8	rjfa	rjfa	NOUN
gujaf-327	313	9	)	)	PUNCT
gujaf-327	313	10	,	,	PUNCT
gujaf-327	313	11	7(4	7(4	NUM
gujaf-327	313	12	)	)	PUNCT
gujaf-327	313	13	,	,	PUNCT
gujaf-327	313	14	47	47	NUM
gujaf-327	313	15	-	-	SYM
gujaf-327	313	16	57	57	NUM
gujaf-327	313	17	.	.	PUNCT
gujaf-327	314	1	amahalu	amahalu	PROPN
gujaf-327	314	2	,	,	PUNCT
gujaf-327	314	3	n.n	n.n	PROPN
gujaf-327	314	4	.	.	PROPN
gujaf-327	314	5	,	,	PUNCT
gujaf-327	314	6	&	&	CCONJ
gujaf-327	314	7	ezechukwu	ezechukwu	PROPN
gujaf-327	314	8	,	,	PUNCT
gujaf-327	314	9	b.o	b.o	PROPN
gujaf-327	314	10	.	.	PROPN
gujaf-327	314	11	(	(	PUNCT
gujaf-327	314	12	2017	2017	NUM
gujaf-327	314	13	)	)	PUNCT
gujaf-327	314	14	.	.	PUNCT
gujaf-327	315	1	determinants	determinant	NOUN
gujaf-327	315	2	of	of	ADP
gujaf-327	315	3	audit	audit	NOUN
gujaf-327	315	4	quality	quality	NOUN
gujaf-327	315	5	:	:	PUNCT
gujaf-327	315	6	evidence	evidence	NOUN
gujaf-327	315	7	from	from	ADP
gujaf-327	315	8	deposit	deposit	NOUN
gujaf-327	315	9	money	money	NOUN
gujaf-327	315	10	banks	bank	NOUN
gujaf-327	315	11	listed	list	VERB
gujaf-327	315	12	on	on	ADP
gujaf-327	315	13	nigeria	nigeria	PROPN
gujaf-327	315	14	stock	stock	PROPN
gujaf-327	315	15	exchange	exchange	PROPN
gujaf-327	315	16	,	,	PUNCT
gujaf-327	315	17	international	international	ADJ
gujaf-327	315	18	journal	journal	NOUN
gujaf-327	315	19	of	of	ADP
gujaf-327	315	20	academic	academic	ADJ
gujaf-327	315	21	research	research	NOUN
gujaf-327	315	22	in	in	ADP
gujaf-327	315	23	accounting	accounting	NOUN
gujaf-327	315	24	,	,	PUNCT
gujaf-327	315	25	finance	finance	NOUN
gujaf-327	315	26	and	and	CCONJ
gujaf-327	315	27	management	management	NOUN
gujaf-327	315	28	sciences	science	NOUN
gujaf-327	315	29	,	,	PUNCT
gujaf-327	315	30	7(2	7(2	NUM
gujaf-327	315	31	)	)	PUNCT
gujaf-327	315	32	,	,	PUNCT
gujaf-327	315	33	117	117	NUM
gujaf-327	315	34	-	-	SYM
gujaf-327	315	35	130	130	NUM
gujaf-327	315	36	.	.	PUNCT
gujaf-327	316	1	andow	andow	NOUN
gujaf-327	316	2	,	,	PUNCT
gujaf-327	316	3	h.	h.	PROPN
gujaf-327	316	4	,	,	PUNCT
gujaf-327	316	5	ango	ango	PROPN
gujaf-327	316	6	,	,	PUNCT
gujaf-327	316	7	i.y	i.y	PROPN
gujaf-327	316	8	.	.	PROPN
gujaf-327	316	9	,	,	PUNCT
gujaf-327	316	10	&	&	CCONJ
gujaf-327	316	11	abdul	abdul	PROPN
gujaf-327	316	12	,	,	PUNCT
gujaf-327	316	13	m.i	m.i	PROPN
gujaf-327	316	14	.	.	PROPN
gujaf-327	316	15	(	(	PUNCT
gujaf-327	316	16	2017)determinants	2017)determinant	NOUN
gujaf-327	316	17	of	of	ADP
gujaf-327	316	18	profitability	profitability	NOUN
gujaf-327	316	19	in	in	ADP
gujaf-327	316	20	listed	list	VERB
gujaf-327	316	21	consumer	consumer	NOUN
gujaf-327	316	22	goods	good	NOUN
gujaf-327	316	23	firms	firm	NOUN
gujaf-327	316	24	in	in	ADP
gujaf-327	316	25	nigeria	nigeria	PROPN
gujaf-327	316	26	.	.	PUNCT
gujaf-327	317	1	funai	funai	PROPN
gujaf-327	317	2	journal	journal	PROPN
gujaf-327	317	3	of	of	ADP
gujaf-327	317	4	accounting	accounting	NOUN
gujaf-327	317	5	,	,	PUNCT
gujaf-327	317	6	business	business	NOUN
gujaf-327	317	7	and	and	CCONJ
gujaf-327	317	8	finance,1(1),272	finance,1(1),272	PROPN
gujaf-327	317	9	-	-	PUNCT
gujaf-327	317	10	278	278	NUM
gujaf-327	317	11	.	.	PUNCT
gujaf-327	318	1	ashari	ashari	PROPN
gujaf-327	318	2	,	,	PUNCT
gujaf-327	318	3	s.	s.	PROPN
gujaf-327	318	4	,&krismiaji	,&krismiaji	PROPN
gujaf-327	318	5	,	,	PUNCT
gujaf-327	318	6	k.(2020):audit	k.(2020):audit	PROPN
gujaf-327	318	7	committee	committee	NOUN
gujaf-327	318	8	characteristics	characteristic	NOUN
gujaf-327	318	9	and	and	CCONJ
gujaf-327	318	10	financial	financial	ADJ
gujaf-327	318	11	performance	performance	NOUN
gujaf-327	318	12	:	:	PUNCT
gujaf-327	318	13	indonesian	indonesian	ADJ
gujaf-327	318	14	evidence	evidence	NOUN
gujaf-327	318	15	.	.	PUNCT
gujaf-327	319	1	equity,22	equity,22	NOUN
gujaf-327	319	2	(	(	PUNCT
gujaf-327	319	3	2	2	NUM
gujaf-327	319	4	)	)	PUNCT
gujaf-327	319	5	,	,	PUNCT
gujaf-327	319	6	139	139	NUM
gujaf-327	319	7	-	-	SYM
gujaf-327	319	8	152	152	NUM
gujaf-327	319	9	.	.	PUNCT
gujaf-327	320	1	beatty	beatty	PROPN
gujaf-327	320	2	,	,	PUNCT
gujaf-327	320	3	r.	r.	PROPN
gujaf-327	320	4	(	(	PUNCT
gujaf-327	320	5	1989	1989	NUM
gujaf-327	320	6	)	)	PUNCT
gujaf-327	320	7	.	.	PUNCT
gujaf-327	321	1	auditor	auditor	NOUN
gujaf-327	321	2	reputation	reputation	NOUN
gujaf-327	321	3	and	and	CCONJ
gujaf-327	321	4	the	the	DET
gujaf-327	321	5	pricing	pricing	NOUN
gujaf-327	321	6	of	of	ADP
gujaf-327	321	7	initial	initial	ADJ
gujaf-327	321	8	public	public	ADJ
gujaf-327	321	9	offerings	offering	NOUN
gujaf-327	321	10	.	.	PUNCT
gujaf-327	322	1	the	the	DET
gujaf-327	322	2	accounting	accounting	NOUN
gujaf-327	322	3	review	review	NOUN
gujaf-327	322	4	,	,	PUNCT
gujaf-327	322	5	64	64	NUM
gujaf-327	322	6	,	,	PUNCT
gujaf-327	322	7	693–709	693–709	NUM
gujaf-327	322	8	.	.	PUNCT
gujaf-327	322	9	blandon	blandon	PROPN
gujaf-327	322	10	,	,	PUNCT
gujaf-327	322	11	g.j	g.j	PROPN
gujaf-327	322	12	,	,	PUNCT
gujaf-327	322	13	merino	merino	NOUN
gujaf-327	322	14	,	,	PUNCT
gujaf-327	322	15	c.a	c.a	PROPN
gujaf-327	322	16	,	,	PUNCT
gujaf-327	322	17	argilés	argilés	PROPN
gujaf-327	322	18	-	-	PUNCT
gujaf-327	322	19	bosch	bosch	PROPN
gujaf-327	322	20	,	,	PUNCT
gujaf-327	322	21	m.	m.	NOUN
gujaf-327	322	22	j	j	PROPN
gujaf-327	322	23	,	,	PUNCT
gujaf-327	322	24	ravenda	ravenda	NOUN
gujaf-327	322	25	,	,	PUNCT
gujaf-327	322	26	d.(2021	d.(2021	NOUN
gujaf-327	322	27	)	)	PUNCT
gujaf-327	322	28	mandatory	mandatory	ADJ
gujaf-327	322	29	joint	joint	ADJ
gujaf-327	322	30	audit	audit	NOUN
gujaf-327	322	31	and	and	CCONJ
gujaf-327	322	32	audit	audit	NOUN
gujaf-327	322	33	quality	quality	NOUN
gujaf-327	322	34	in	in	ADP
gujaf-327	322	35	the	the	DET
gujaf-327	322	36	context	context	NOUN
gujaf-327	322	37	of	of	ADP
gujaf-327	322	38	the	the	DET
gujaf-327	322	39	european	european	ADJ
gujaf-327	322	40	blue	blue	ADJ
gujaf-327	322	41	chips	chip	NOUN
gujaf-327	322	42	.	.	PUNCT
gujaf-327	323	1	journal	journal	NOUN
gujaf-327	323	2	of	of	ADP
gujaf-327	323	3	business	business	NOUN
gujaf-327	323	4	economics	economic	NOUN
gujaf-327	323	5	and	and	CCONJ
gujaf-327	323	6	management	management	NOUN
gujaf-327	323	7	22(5	22(5	NOUN
gujaf-327	323	8	)	)	PUNCT
gujaf-327	323	9	1611	1611	NUM
gujaf-327	323	10	-	-	SYM
gujaf-327	323	11	1699	1699	NUM
gujaf-327	323	12	.	.	PUNCT
gujaf-327	324	1	bouaziz	bouaziz	PROPN
gujaf-327	324	2	,	,	PUNCT
gujaf-327	324	3	z.	z.	PROPN
gujaf-327	324	4	(	(	PUNCT
gujaf-327	324	5	2012	2012	NUM
gujaf-327	324	6	)	)	PUNCT
gujaf-327	324	7	.	.	PUNCT
gujaf-327	325	1	the	the	DET
gujaf-327	325	2	impact	impact	NOUN
gujaf-327	325	3	of	of	ADP
gujaf-327	325	4	auditor	auditor	NOUN
gujaf-327	325	5	size	size	NOUN
gujaf-327	325	6	on	on	ADP
gujaf-327	325	7	financial	financial	ADJ
gujaf-327	325	8	performance	performance	NOUN
gujaf-327	325	9	of	of	ADP
gujaf-327	325	10	tunisian	tunisian	ADJ
gujaf-327	325	11	companies	company	NOUN
gujaf-327	325	12	.	.	PUNCT
gujaf-327	326	1	paper	paper	NOUN
gujaf-327	326	2	presented	present	VERB
gujaf-327	326	3	at	at	ADP
gujaf-327	326	4	the	the	DET
gujaf-327	326	5	faculty	faculty	NOUN
gujaf-327	326	6	of	of	ADP
gujaf-327	326	7	economics	economic	NOUN
gujaf-327	326	8	and	and	CCONJ
gujaf-327	326	9	management	management	NOUN
gujaf-327	326	10	.	.	PUNCT
gujaf-327	327	1	sfax	sfax	PROPN
gujaf-327	327	2	university	university	PROPN
gujaf-327	327	3	,	,	PUNCT
gujaf-327	327	4	tunisia	tunisia	PROPN
gujaf-327	327	5	.	.	PUNCT
gujaf-327	328	1	chariri	chariri	PROPN
gujaf-327	328	2	,	,	PUNCT
gujaf-327	328	3	a.	a.	NOUN
gujaf-327	328	4	,	,	PUNCT
gujaf-327	328	5	&	&	CCONJ
gujaf-327	328	6	diponegoro	diponegoro	PROPN
gujaf-327	328	7	,	,	PUNCT
gujaf-327	328	8	u.	u.	PROPN
gujaf-327	328	9	(	(	PUNCT
gujaf-327	328	10	2017	2017	NUM
gujaf-327	328	11	)	)	PUNCT
gujaf-327	328	12	.	.	PUNCT
gujaf-327	329	1	the	the	DET
gujaf-327	329	2	effect	effect	NOUN
gujaf-327	329	3	of	of	ADP
gujaf-327	329	4	auditor	auditor	NOUN
gujaf-327	329	5	ethics	ethic	NOUN
gujaf-327	329	6	,	,	PUNCT
gujaf-327	329	7	auditor	auditor	NOUN
gujaf-327	329	8	experience	experience	NOUN
gujaf-327	329	9	,	,	PUNCT
gujaf-327	329	10	audit	audit	NOUN
gujaf-327	329	11	fees	fee	NOUN
gujaf-327	329	12	and	and	CCONJ
gujaf-327	329	13	auditor	auditor	NOUN
gujaf-327	329	14	motivation	motivation	NOUN
gujaf-327	329	15	on	on	ADP
gujaf-327	329	16	audit	audit	NOUN
gujaf-327	329	17	quality.international	quality.international	PROPN
gujaf-327	329	18	journal	journal	NOUN
gujaf-327	329	19	of	of	ADP
gujaf-327	329	20	dynamics	dynamic	NOUN
gujaf-327	329	21	and	and	CCONJ
gujaf-327	329	22	economics,1(2),203	economics,1(2),203	NOUN
gujaf-327	329	23	-	-	X
gujaf-327	329	24	218	218	NUM
gujaf-327	329	25	.	.	PUNCT
gujaf-327	330	1	chi	chi	PROPN
gujaf-327	330	2	,	,	PUNCT
gujaf-327	330	3	w.	w.	PROPN
gujaf-327	330	4	,	,	PUNCT
gujaf-327	330	5	&	&	CCONJ
gujaf-327	330	6	huang	huang	PROPN
gujaf-327	330	7	,	,	PUNCT
gujaf-327	330	8	h.	h.	PROPN
gujaf-327	330	9	(	(	PUNCT
gujaf-327	330	10	2005	2005	NUM
gujaf-327	330	11	)	)	PUNCT
gujaf-327	330	12	.	.	PUNCT
gujaf-327	331	1	discretionary	discretionary	ADJ
gujaf-327	331	2	accruals	accrual	NOUN
gujaf-327	331	3	,	,	PUNCT
gujaf-327	331	4	audit	audit	NOUN
gujaf-327	331	5	-	-	PUNCT
gujaf-327	331	6	firm	firm	NOUN
gujaf-327	331	7	tenure	tenure	NOUN
gujaf-327	331	8	and	and	CCONJ
gujaf-327	331	9	auditor	auditor	NOUN
gujaf-327	331	10	tenure	tenure	NOUN
gujaf-327	331	11	:	:	PUNCT
gujaf-327	331	12	an	an	DET
gujaf-327	331	13	empirical	empirical	ADJ
gujaf-327	331	14	case	case	NOUN
gujaf-327	331	15	in	in	ADP
gujaf-327	331	16	taiwan	taiwan	PROPN
gujaf-327	331	17	.	.	PUNCT
gujaf-327	332	1	journal	journal	PROPN
gujaf-327	332	2	of	of	ADP
gujaf-327	332	3	contemporary	contemporary	PROPN
gujaf-327	332	4	accounting	accounting	NOUN
gujaf-327	332	5	and	and	CCONJ
gujaf-327	332	6	economics	economic	NOUN
gujaf-327	332	7	,	,	PUNCT
gujaf-327	332	8	1	1	NUM
gujaf-327	332	9	,	,	PUNCT
gujaf-327	332	10	6592	6592	NUM
gujaf-327	332	11	.	.	PUNCT
gujaf-327	333	1	ekwueme	ekwueme	NOUN
gujaf-327	333	2	,	,	PUNCT
gujaf-327	333	3	c.m	c.m	PROPN
gujaf-327	333	4	.	.	PROPN
gujaf-327	333	5	,	,	PUNCT
gujaf-327	333	6	&	&	CCONJ
gujaf-327	333	7	olufemi	olufemi	PROPN
gujaf-327	333	8	,	,	PUNCT
gujaf-327	333	9	o.g	o.g	PROPN
gujaf-327	333	10	.	.	PROPN
gujaf-327	333	11	(	(	PUNCT
gujaf-327	333	12	2020).joint	2020).joint	NUM
gujaf-327	333	13	audits	audits	NOUN
gujaf-327	333	14	and	and	CCONJ
gujaf-327	333	15	audit	audit	NOUN
gujaf-327	333	16	quality	quality	NOUN
gujaf-327	333	17	of	of	ADP
gujaf-327	333	18	financial	financial	ADJ
gujaf-327	333	19	statements	statement	NOUN
gujaf-327	333	20	in	in	ADP
gujaf-327	333	21	listed	list	VERB
gujaf-327	333	22	companies	company	NOUN
gujaf-327	333	23	in	in	ADP
gujaf-327	333	24	nigeria	nigeria	PROPN
gujaf-327	333	25	.	.	PUNCT
gujaf-327	334	1	ae	ae	PROPN
gujaf-327	334	2	-	-	PUNCT
gujaf-327	334	3	funai	funai	ADJ
gujaf-327	334	4	journal	journal	NOUN
gujaf-327	334	5	of	of	ADP
gujaf-327	334	6	accounting	accounting	NOUN
gujaf-327	334	7	,	,	PUNCT
gujaf-327	334	8	business	business	NOUN
gujaf-327	334	9	and	and	CCONJ
gujaf-327	334	10	finance	finance	NOUN
gujaf-327	334	11	(	(	PUNCT
gujaf-327	334	12	fjabaf	fjabaf	PROPN
gujaf-327	334	13	)	)	PUNCT
gujaf-327	334	14	.	.	PUNCT
gujaf-327	335	1	7(1	7(1	NUM
gujaf-327	335	2	)	)	PUNCT
gujaf-327	335	3	.	.	PUNCT
gujaf-327	336	1	gusau	gusau	PROPN
gujaf-327	336	2	journal	journal	PROPN
gujaf-327	336	3	of	of	ADP
gujaf-327	336	4	accounting	accounting	NOUN
gujaf-327	336	5	and	and	CCONJ
gujaf-327	336	6	finance	finance	NOUN
gujaf-327	336	7	,	,	PUNCT
gujaf-327	336	8	vol	vol	NOUN
gujaf-327	336	9	.	.	PROPN
gujaf-327	336	10	5	5	NUM
gujaf-327	336	11	,	,	PUNCT
gujaf-327	336	12	issue	issue	NOUN
gujaf-327	336	13	2	2	NUM
gujaf-327	336	14	,	,	PUNCT
gujaf-327	336	15	october	october	PROPN
gujaf-327	336	16	,	,	PUNCT
gujaf-327	336	17	2024	2024	NUM
gujaf-327	336	18	32	32	NUM
gujaf-327	336	19	elewa	elewa	PROPN
gujaf-327	336	20	,	,	PUNCT
gujaf-327	336	21	m.	m.	NOUN
gujaf-327	336	22	m.	m.	NOUN
gujaf-327	336	23	(	(	PUNCT
gujaf-327	336	24	2019	2019	NUM
gujaf-327	336	25	)	)	PUNCT
gujaf-327	336	26	.	.	PUNCT
gujaf-327	337	1	the	the	DET
gujaf-327	337	2	effect	effect	NOUN
gujaf-327	337	3	of	of	ADP
gujaf-327	337	4	audit	audit	NOUN
gujaf-327	337	5	quality	quality	NOUN
gujaf-327	337	6	on	on	ADP
gujaf-327	337	7	firm	firm	ADJ
gujaf-327	337	8	performance	performance	NOUN
gujaf-327	337	9	 	 	SPACE
gujaf-327	337	10	:	:	PUNCT
gujaf-327	337	11	a	a	DET
gujaf-327	337	12	panel	panel	NOUN
gujaf-327	337	13	data	data	VERB
gujaf-327	337	14	approach.international	approach.international	PROPN
gujaf-327	337	15	journal	journal	NOUN
gujaf-327	337	16	of	of	ADP
gujaf-327	337	17	accounting	accounting	NOUN
gujaf-327	337	18	and	and	CCONJ
gujaf-327	337	19	financial	financial	ADJ
gujaf-327	337	20	reporting	reporting	NOUN
gujaf-327	337	21	,	,	PUNCT
gujaf-327	337	22	9(1	9(1	NUM
gujaf-327	337	23	)	)	PUNCT
gujaf-327	337	24	,	,	PUNCT
gujaf-327	337	25	229–244	229–244	NUM
gujaf-327	337	26	.	.	PUNCT
gujaf-327	338	1	flour	flour	NOUN
gujaf-327	338	2	mills	mill	NOUN
gujaf-327	338	3	of	of	ADP
gujaf-327	338	4	nigeria	nigeria	PROPN
gujaf-327	338	5	plc	plc	PROPN
gujaf-327	338	6	.	.	PUNCT
gujaf-327	338	7	annual	annual	ADJ
gujaf-327	338	8	reports	report	NOUN
gujaf-327	338	9	and	and	CCONJ
gujaf-327	338	10	accounts	account	NOUN
gujaf-327	338	11	(	(	PUNCT
gujaf-327	338	12	2022	2022	NUM
gujaf-327	338	13	)	)	PUNCT
gujaf-327	338	14	hassan	hassan	PROPN
gujaf-327	338	15	,	,	PUNCT
gujaf-327	338	16	s.u	s.u	PROPN
gujaf-327	338	17	.	.	PROPN
gujaf-327	338	18	,&farouk	,&farouk	PROPN
gujaf-327	338	19	,	,	PUNCT
gujaf-327	338	20	m.a	m.a	PROPN
gujaf-327	338	21	.(2014).impact	.(2014).impact	NOUN
gujaf-327	338	22	of	of	ADP
gujaf-327	338	23	audit	audit	NOUN
gujaf-327	338	24	quality	quality	NOUN
gujaf-327	338	25	and	and	CCONJ
gujaf-327	338	26	financial	financial	ADJ
gujaf-327	338	27	performance	performance	NOUN
gujaf-327	338	28	of	of	ADP
gujaf-327	338	29	quoted	quote	VERB
gujaf-327	338	30	cement	cement	NOUN
gujaf-327	338	31	firms	firm	NOUN
gujaf-327	338	32	innigeria.international	innigeria.international	ADJ
gujaf-327	338	33	journal	journal	NOUN
gujaf-327	338	34	of	of	ADP
gujaf-327	338	35	accounting	accounting	PROPN
gujaf-327	338	36	andtaxation,2(2),1	andtaxation,2(2),1	PROPN
gujaf-327	338	37	-	-	PUNCT
gujaf-327	338	38	22	22	NUM
gujaf-327	338	39	.	.	PUNCT
gujaf-327	339	1	honeywell	honeywell	NOUN
gujaf-327	339	2	flour	flour	NOUN
gujaf-327	339	3	mills	mill	NOUN
gujaf-327	339	4	annual	annual	ADJ
gujaf-327	339	5	report	report	NOUN
gujaf-327	339	6	year	year	NOUN
gujaf-327	339	7	ended	end	VERB
gujaf-327	339	8	31	31	NUM
gujaf-327	339	9	december	december	PROPN
gujaf-327	339	10	(	(	PUNCT
gujaf-327	339	11	2022	2022	NUM
gujaf-327	339	12	)	)	PUNCT
gujaf-327	339	13	jensen	jensen	PROPN
gujaf-327	339	14	,	,	PUNCT
gujaf-327	339	15	m.	m.	PROPN
gujaf-327	339	16	c.	c.	PROPN
gujaf-327	339	17	&	&	CCONJ
gujaf-327	339	18	meckling	meckling	PROPN
gujaf-327	339	19	,	,	PUNCT
gujaf-327	340	1	w.	w.	PROPN
gujaf-327	340	2	h.	h.	PROPN
gujaf-327	341	1	(	(	PUNCT
gujaf-327	341	2	1976).theory	1976).theory	NUM
gujaf-327	341	3	of	of	ADP
gujaf-327	341	4	the	the	DET
gujaf-327	341	5	firm	firm	NOUN
gujaf-327	341	6	:	:	PUNCT
gujaf-327	341	7	managerial	managerial	ADJ
gujaf-327	341	8	behavior	behavior	NOUN
gujaf-327	341	9	,	,	PUNCT
gujaf-327	341	10	agency	agency	NOUN
gujaf-327	341	11	costs	cost	NOUN
gujaf-327	341	12	and	and	CCONJ
gujaf-327	341	13	ownership	ownership	NOUN
gujaf-327	341	14	structure	structure	NOUN
gujaf-327	341	15	.	.	PUNCT
gujaf-327	342	1	journal	journal	NOUN
gujaf-327	342	2	of	of	ADP
gujaf-327	342	3	financial	financial	ADJ
gujaf-327	342	4	economics	economic	NOUN
gujaf-327	342	5	,	,	PUNCT
gujaf-327	342	6	3	3	NUM
gujaf-327	342	7	(	(	PUNCT
gujaf-327	342	8	4	4	NUM
gujaf-327	342	9	)	)	PUNCT
gujaf-327	342	10	,	,	PUNCT
gujaf-327	342	11	305	305	NUM
gujaf-327	342	12	-	-	SYM
gujaf-327	342	13	360	360	NUM
gujaf-327	342	14	.	.	PUNCT
gujaf-327	343	1	jinadu	jinadu	ADJ
gujaf-327	343	2	,	,	PUNCT
gujaf-327	343	3	o.	o.	INTJ
gujaf-327	343	4	,	,	PUNCT
gujaf-327	343	5	okeka	okeka	NOUN
gujaf-327	343	6	,	,	PUNCT
gujaf-327	343	7	s.a	s.a	PROPN
gujaf-327	343	8	.	.	PROPN
gujaf-327	343	9	,	,	PUNCT
gujaf-327	343	10	&	&	CCONJ
gujaf-327	343	11	agbeyangi	agbeyangi	PROPN
gujaf-327	343	12	,	,	PUNCT
gujaf-327	343	13	a.	a.	PROPN
gujaf-327	343	14	b.	b.	PROPN
gujaf-327	343	15	(	(	PUNCT
gujaf-327	343	16	2015	2015	NUM
gujaf-327	343	17	)	)	PUNCT
gujaf-327	343	18	.	.	PUNCT
gujaf-327	344	1	pushing	push	VERB
gujaf-327	344	2	for	for	ADP
gujaf-327	344	3	joint	joint	ADJ
gujaf-327	344	4	audit	audit	NOUN
gujaf-327	344	5	in	in	ADP
gujaf-327	344	6	nigeria	nigeria	PROPN
gujaf-327	344	7	,	,	PUNCT
gujaf-327	344	8	academic	academic	ADJ
gujaf-327	344	9	conference	conference	NOUN
gujaf-327	344	10	of	of	ADP
gujaf-327	344	11	accounting	accounting	NOUN
gujaf-327	344	12	and	and	CCONJ
gujaf-327	344	13	finance	finance	NOUN
gujaf-327	344	14	,	,	PUNCT
gujaf-327	344	15	61	61	NUM
gujaf-327	344	16	-	-	SYM
gujaf-327	344	17	81	81	NUM
gujaf-327	344	18	.	.	PUNCT
gujaf-327	345	1	junaidi	junaidi	PROPN
gujaf-327	345	2	,	,	PUNCT
gujaf-327	345	3	m.s	m.s	PROPN
gujaf-327	345	4	.	.	PROPN
gujaf-327	345	5	,	,	PUNCT
gujaf-327	345	6	&	&	CCONJ
gujaf-327	345	7	hartadi	hartadi	PROPN
gujaf-327	345	8	,	,	PUNCT
gujaf-327	345	9	b.	b.	PROPN
gujaf-327	345	10	(	(	PUNCT
gujaf-327	345	11	2012	2012	NUM
gujaf-327	345	12	)	)	PUNCT
gujaf-327	345	13	.	.	PUNCT
gujaf-327	346	1	does	do	AUX
gujaf-327	346	2	auditor	auditor	NOUN
gujaf-327	346	3	tenure	tenure	NOUN
gujaf-327	346	4	reduce	reduce	VERB
gujaf-327	346	5	audit	audit	NOUN
gujaf-327	346	6	quality	quality	NOUN
gujaf-327	346	7	.	.	PUNCT
gujaf-327	347	1	international	international	ADJ
gujaf-327	347	2	journal	journal	PROPN
gujaf-327	347	3	of	of	ADP
gujaf-327	347	4	business	business	NOUN
gujaf-327	347	5	,	,	PUNCT
gujaf-327	347	6	14	14	NUM
gujaf-327	347	7	,	,	PUNCT
gujaf-327	347	8	303	303	NUM
gujaf-327	347	9	-	-	SYM
gujaf-327	347	10	315	315	NUM
gujaf-327	347	11	.	.	PUNCT
gujaf-327	348	1	khersiat	khersiat	NOUN
gujaf-327	348	2	,	,	PUNCT
gujaf-327	348	3	m.o.(2020	m.o.(2020	PROPN
gujaf-327	348	4	)	)	PUNCT
gujaf-327	348	5	the	the	DET
gujaf-327	348	6	impact	impact	NOUN
gujaf-327	348	7	of	of	ADP
gujaf-327	348	8	joint	joint	ADJ
gujaf-327	348	9	audit	audit	NOUN
gujaf-327	348	10	on	on	ADP
gujaf-327	348	11	fraud	fraud	NOUN
gujaf-327	348	12	detection	detection	NOUN
gujaf-327	348	13	in	in	ADP
gujaf-327	348	14	financial	financial	ADJ
gujaf-327	348	15	statements	statement	NOUN
gujaf-327	348	16	from	from	ADP
gujaf-327	348	17	the	the	DET
gujaf-327	348	18	point	point	NOUN
gujaf-327	348	19	of	of	ADP
gujaf-327	348	20	view	view	NOUN
gujaf-327	348	21	of	of	ADP
gujaf-327	348	22	auditors	auditor	NOUN
gujaf-327	348	23	,	,	PUNCT
gujaf-327	348	24	research	research	NOUN
gujaf-327	348	25	in	in	ADP
gujaf-327	348	26	world	world	NOUN
gujaf-327	348	27	economy	economy	NOUN
gujaf-327	348	28	,	,	PUNCT
gujaf-327	348	29	11	11	NUM
gujaf-327	348	30	(	(	PUNCT
gujaf-327	348	31	1	1	NUM
gujaf-327	348	32	)	)	PUNCT
gujaf-327	348	33	,	,	PUNCT
gujaf-327	348	34	1923	1923	NUM
gujaf-327	348	35	-	-	SYM
gujaf-327	348	36	3981	3981	NUM
gujaf-327	348	37	kwaltommai.s.a	kwaltommai.s.a	NOUN
gujaf-327	348	38	.	.	PROPN
gujaf-327	348	39	,	,	PUNCT
gujaf-327	348	40	enemali.i.m,	enemali.i.m,	NUM
gujaf-327	348	41	.	.	PUNCT
gujaf-327	348	42	,duna.j,.&ahmed,.a	,duna.j,.&ahmed,.a	PROPN
gujaf-327	348	43	.	.	PUNCT
gujaf-327	349	1	(	(	PUNCT
gujaf-327	349	2	2019).firms	2019).firms	NUM
gujaf-327	349	3	characteristics	characteristic	NOUN
gujaf-327	349	4	and	and	CCONJ
gujaf-327	349	5	financial	financial	ADJ
gujaf-327	349	6	performance	performance	NOUN
gujaf-327	349	7	of	of	ADP
gujaf-327	349	8	consumer	consumer	NOUN
gujaf-327	349	9	goods	good	NOUN
gujaf-327	349	10	firms	firm	NOUN
gujaf-327	349	11	in	in	ADP
gujaf-327	349	12	nigeria	nigeria	PROPN
gujaf-327	349	13	.	.	PUNCT
gujaf-327	350	1	journal	journal	PROPN
gujaf-327	350	2	of	of	ADP
gujaf-327	350	3	scholars	scholars	PROPN
gujaf-327	350	4	bulletin	bulletin	PROPN
gujaf-327	350	5	,	,	PUNCT
gujaf-327	350	6	category	category	NOUN
gujaf-327	350	7	economics	economic	NOUN
gujaf-327	350	8	and	and	CCONJ
gujaf-327	350	9	finance	finance	NOUN
gujaf-327	350	10	,	,	PUNCT
gujaf-327	350	11	vol	vol	NOUN
gujaf-327	350	12	;	;	PUNCT
gujaf-327	350	13	5(12)743	5(12)743	NUM
gujaf-327	350	14	-	-	SYM
gujaf-327	350	15	752	752	NUM
gujaf-327	350	16	lassaad	lassaad	NOUN
gujaf-327	350	17	,	,	PUNCT
gujaf-327	350	18	a.	a.	NOUN
gujaf-327	350	19	,	,	PUNCT
gujaf-327	350	20	&	&	CCONJ
gujaf-327	350	21	sfax	sfax	ADJ
gujaf-327	350	22	,	,	PUNCT
gujaf-327	350	23	f.(2020	f.(2020	PROPN
gujaf-327	350	24	)	)	PUNCT
gujaf-327	350	25	.	.	PUNCT
gujaf-327	351	1	impact	impact	NOUN
gujaf-327	351	2	of	of	ADP
gujaf-327	351	3	auditor	auditor	NOUN
gujaf-327	351	4	’s	’s	PART
gujaf-327	351	5	competence	competence	NOUN
gujaf-327	351	6	,	,	PUNCT
gujaf-327	351	7	independence	independence	NOUN
gujaf-327	351	8	and	and	CCONJ
gujaf-327	351	9	reputation	reputation	NOUN
gujaf-327	351	10	on	on	ADP
gujaf-327	351	11	the	the	DET
gujaf-327	351	12	jointaudit	jointaudit	NOUN
gujaf-327	351	13	quality	quality	NOUN
gujaf-327	351	14	:	:	PUNCT
gujaf-327	351	15	the	the	DET
gujaf-327	351	16	tunisian	tunisian	ADJ
gujaf-327	351	17	context	context	NOUN
gujaf-327	351	18	.	.	PUNCT
gujaf-327	352	1	academy	academy	NOUN
gujaf-327	352	2	of	of	ADP
gujaf-327	352	3	accounting	accounting	PROPN
gujaf-327	352	4	and	and	CCONJ
gujaf-327	352	5	financial	financial	ADJ
gujaf-327	352	6	studies	study	NOUN
gujaf-327	352	7	journal	journal	NOUN
gujaf-327	352	8	,	,	PUNCT
gujaf-327	352	9	vol	vol	NOUN
gujaf-327	352	10	24	24	NUM
gujaf-327	352	11	(	(	PUNCT
gujaf-327	352	12	3	3	NUM
gujaf-327	352	13	)	)	PUNCT
gujaf-327	352	14	.	.	PUNCT
gujaf-327	353	1	marnet	marnet	NOUN
gujaf-327	353	2	,	,	PUNCT
gujaf-327	353	3	o.	o.	PROPN
gujaf-327	353	4	,	,	PUNCT
gujaf-327	353	5	barone	barone	PROPN
gujaf-327	353	6	,	,	PUNCT
gujaf-327	353	7	e.	e.	PROPN
gujaf-327	353	8	,	,	PUNCT
gujaf-327	353	9	&	&	CCONJ
gujaf-327	353	10	gwillian	gwillian	PROPN
gujaf-327	353	11	,	,	PUNCT
gujaf-327	353	12	d.	d.	PROPN
gujaf-327	353	13	(	(	PUNCT
gujaf-327	353	14	2019	2019	NUM
gujaf-327	353	15	)	)	PUNCT
gujaf-327	353	16	.	.	PUNCT
gujaf-327	354	1	joint	joint	ADJ
gujaf-327	354	2	audit	audit	NOUN
gujaf-327	354	3	–	–	PUNCT
gujaf-327	354	4	a	a	DET
gujaf-327	354	5	means	means	NOUN
gujaf-327	354	6	to	to	PART
gujaf-327	354	7	reduce	reduce	VERB
gujaf-327	354	8	bias	bias	NOUN
gujaf-327	354	9	and	and	CCONJ
gujaf-327	354	10	enhance	enhance	VERB
gujaf-327	354	11	scepticism	scepticism	NOUN
gujaf-327	354	12	in	in	ADP
gujaf-327	354	13	financial	financial	ADJ
gujaf-327	354	14	statement	statement	NOUN
gujaf-327	354	15	audits	audits	NOUN
gujaf-327	354	16	?	?	PUNCT
gujaf-327	355	1	audit	audit	NOUN
gujaf-327	355	2	quality	quality	NOUN
gujaf-327	355	3	review	review	NOUN
gujaf-327	355	4	,	,	PUNCT
gujaf-327	355	5	1	1	NUM
gujaf-327	355	6	-	-	SYM
gujaf-327	355	7	44	44	NUM
gujaf-327	355	8	matoke	matoke	NOUN
gujaf-327	355	9	,	,	PUNCT
gujaf-327	355	10	v.	v.	ADP
gujaf-327	355	11	n.	n.	PROPN
gujaf-327	355	12	,	,	PUNCT
gujaf-327	355	13	&	&	CCONJ
gujaf-327	355	14	omwenga	omwenga	PROPN
gujaf-327	355	15	,	,	PUNCT
gujaf-327	355	16	j.	j.	PROPN
gujaf-327	355	17	(	(	PUNCT
gujaf-327	355	18	2016	2016	NUM
gujaf-327	355	19	)	)	PUNCT
gujaf-327	355	20	.	.	PUNCT
gujaf-327	356	1	audit	audit	NOUN
gujaf-327	356	2	quality	quality	NOUN
gujaf-327	356	3	and	and	CCONJ
gujaf-327	356	4	financial	financial	ADJ
gujaf-327	356	5	performance	performance	NOUN
gujaf-327	356	6	of	of	ADP
gujaf-327	356	7	companies	company	NOUN
gujaf-327	356	8	listed	list	VERB
gujaf-327	356	9	in	in	ADP
gujaf-327	356	10	nairobi	nairobi	PROPN
gujaf-327	356	11	securities	securities	PROPN
gujaf-327	356	12	exchange	exchange	PROPN
gujaf-327	356	13	.	.	PUNCT
gujaf-327	357	1	international	international	ADJ
gujaf-327	357	2	journal	journal	PROPN
gujaf-327	357	3	of	of	ADP
gujaf-327	357	4	scientific	scientific	ADJ
gujaf-327	357	5	and	and	CCONJ
gujaf-327	357	6	research	research	NOUN
gujaf-327	357	7	publications	publication	NOUN
gujaf-327	357	8	,	,	PUNCT
gujaf-327	357	9	6(11	6(11	NUM
gujaf-327	357	10	)	)	PUNCT
gujaf-327	357	11	,	,	PUNCT
gujaf-327	357	12	372–381	372–381	NUM
gujaf-327	357	13	.	.	PUNCT
gujaf-327	357	14	ogbeifun	ogbeifun	PROPN
gujaf-327	357	15	,	,	PUNCT
gujaf-327	357	16	i.e	i.e	PROPN
gujaf-327	357	17	,	,	PUNCT
gujaf-327	357	18	&	&	CCONJ
gujaf-327	357	19	olorunsola	olorunsola	PROPN
gujaf-327	357	20	,	,	PUNCT
gujaf-327	357	21	f.f	f.f	PROPN
gujaf-327	357	22	.	.	PROPN
gujaf-327	357	23	,(2020).audit	,(2020).audit	PUNCT
gujaf-327	357	24	quality	quality	NOUN
gujaf-327	357	25	and	and	CCONJ
gujaf-327	357	26	financial	financial	ADJ
gujaf-327	357	27	performance	performance	NOUN
gujaf-327	357	28	in	in	ADP
gujaf-327	357	29	quoted	quote	VERB
gujaf-327	357	30	consumer	consumer	NOUN
gujaf-327	357	31	goods	good	NOUN
gujaf-327	357	32	companies	company	NOUN
gujaf-327	357	33	in	in	ADP
gujaf-327	357	34	nigeria	nigeria	PROPN
gujaf-327	357	35	.	.	PUNCT
gujaf-327	358	1	international	international	ADJ
gujaf-327	358	2	journal	journal	PROPN
gujaf-327	358	3	of	of	ADP
gujaf-327	358	4	current	current	ADJ
gujaf-327	358	5	research.12	research.12	NOUN
gujaf-327	358	6	(	(	PUNCT
gujaf-327	358	7	5),11468	5),11468	NOUN
gujaf-327	358	8	-	-	PUNCT
gujaf-327	358	9	11474	11474	NUM
gujaf-327	358	10	.	.	PUNCT
gujaf-327	359	1	okaro	okaro	PROPN
gujaf-327	359	2	,	,	PUNCT
gujaf-327	359	3	c.s	c.s	PROPN
gujaf-327	359	4	.	.	PROPN
gujaf-327	359	5	,	,	PUNCT
gujaf-327	359	6	okafor	okafor	PROPN
gujaf-327	359	7	,	,	PUNCT
gujaf-327	359	8	o.g	o.g	PROPN
gujaf-327	359	9	.	.	PROPN
gujaf-327	359	10	,	,	PUNCT
gujaf-327	359	11	&	&	CCONJ
gujaf-327	359	12	ofoegbu	ofoegbu	NOUN
gujaf-327	359	13	,	,	PUNCT
gujaf-327	359	14	g.	g.	PROPN
gujaf-327	359	15	,	,	PUNCT
gujaf-327	359	16	(	(	PUNCT
gujaf-327	359	17	2013).corporate	2013).corporate	NUM
gujaf-327	359	18	fraud	fraud	NOUN
gujaf-327	359	19	in	in	ADP
gujaf-327	359	20	nigeria	nigeria	PROPN
gujaf-327	359	21	–	–	PUNCT
gujaf-327	359	22	a	a	DET
gujaf-327	359	23	two	two	NUM
gujaf-327	359	24	case	case	NOUN
gujaf-327	359	25	study	study	NOUN
gujaf-327	359	26	,	,	PUNCT
gujaf-327	359	27	international	international	ADJ
gujaf-327	359	28	journal	journal	NOUN
gujaf-327	359	29	of	of	ADP
gujaf-327	359	30	research	research	NOUN
gujaf-327	359	31	in	in	ADP
gujaf-327	359	32	management.issue3,vol	management.issue3,vol	NOUN
gujaf-327	359	33	6	6	NUM
gujaf-327	359	34	,	,	PUNCT
gujaf-327	359	35	9	9	NUM
gujaf-327	359	36	-	-	SYM
gujaf-327	359	37	17	17	NUM
gujaf-327	359	38	owolabi	owolabi	NOUN
gujaf-327	359	39	,	,	PUNCT
gujaf-327	359	40	a.s	a.s	PROPN
gujaf-327	359	41	.	.	PROPN
gujaf-327	359	42	,	,	PUNCT
gujaf-327	359	43	&	&	CCONJ
gujaf-327	359	44	ajala	ajala	NOUN
gujaf-327	359	45	,	,	PUNCT
gujaf-327	359	46	o.m	o.m	PROPN
gujaf-327	359	47	(	(	PUNCT
gujaf-327	359	48	2020	2020	NUM
gujaf-327	359	49	)	)	PUNCT
gujaf-327	359	50	auditing	auditing	NOUN
gujaf-327	359	51	concepts	concept	NOUN
gujaf-327	359	52	and	and	CCONJ
gujaf-327	359	53	stakeholders	stakeholder	NOUN
gujaf-327	359	54	’	'	PUNCT
gujaf-327	359	55	expectations	expectation	NOUN
gujaf-327	359	56	.	.	PUNCT
gujaf-327	360	1	indianpacific	indianpacific	PROPN
gujaf-327	360	2	journal	journal	PROPN
gujaf-327	360	3	of	of	ADP
gujaf-327	360	4	accounting	accounting	NOUN
gujaf-327	360	5	and	and	CCONJ
gujaf-327	360	6	finance	finance	NOUN
gujaf-327	360	7	,	,	PUNCT
gujaf-327	360	8	4	4	NUM
gujaf-327	360	9	(	(	PUNCT
gujaf-327	360	10	2	2	NUM
gujaf-327	360	11	):	):	PUNCT
gujaf-327	360	12	46	46	NUM
gujaf-327	360	13	-	-	SYM
gujaf-327	360	14	60	60	NUM
gujaf-327	360	15	.	.	PUNCT
gujaf-327	361	1	pham	pham	PROPN
gujaf-327	361	2	,	,	PUNCT
gujaf-327	361	3	n.	n.	PROPN
gujaf-327	361	4	k.	k.	PROPN
gujaf-327	361	5	,	,	PUNCT
gujaf-327	361	6	duong	duong	PROPN
gujaf-327	361	7	,	,	PUNCT
gujaf-327	361	8	h.	h.	PROPN
gujaf-327	361	9	n.	n.	PROPN
gujaf-327	361	10	,	,	PUNCT
gujaf-327	361	11	&	&	CCONJ
gujaf-327	361	12	quang	quang	PROPN
gujaf-327	361	13	,	,	PUNCT
gujaf-327	361	14	t.	t.	PROPN
gujaf-327	361	15	p	p	PROPN
gujaf-327	361	16	,	,	PUNCT
gujaf-327	361	17	(	(	PUNCT
gujaf-327	361	18	2017	2017	NUM
gujaf-327	361	19	)	)	PUNCT
gujaf-327	361	20	.	.	PUNCT
gujaf-327	362	1	audit	audit	NOUN
gujaf-327	362	2	firm	firm	ADJ
gujaf-327	362	3	size	size	NOUN
gujaf-327	362	4	,	,	PUNCT
gujaf-327	362	5	audit	audit	NOUN
gujaf-327	362	6	fee	fee	NOUN
gujaf-327	362	7	,	,	PUNCT
gujaf-327	362	8	audit	audit	NOUN
gujaf-327	362	9	reputation	reputation	NOUN
gujaf-327	362	10	and	and	CCONJ
gujaf-327	362	11	audit	audit	NOUN
gujaf-327	362	12	quality	quality	NOUN
gujaf-327	362	13	 	 	SPACE
gujaf-327	362	14	:	:	PUNCT
gujaf-327	362	15	the	the	DET
gujaf-327	362	16	case	case	NOUN
gujaf-327	362	17	of	of	ADP
gujaf-327	362	18	listed	list	VERB
gujaf-327	362	19	companies	company	NOUN
gujaf-327	362	20	in	in	ADP
gujaf-327	362	21	vietnam	vietnam	PROPN
gujaf-327	362	22	,	,	PUNCT
gujaf-327	362	23	9(1	9(1	NUM
gujaf-327	362	24	)	)	PUNCT
gujaf-327	362	25	.	.	PUNCT
gujaf-327	363	1	pitkanen	pitkanen	PROPN
gujaf-327	363	2	,	,	PUNCT
gujaf-327	363	3	j.	j.	PROPN
gujaf-327	363	4	(	(	PUNCT
gujaf-327	363	5	2016	2016	NUM
gujaf-327	363	6	)	)	PUNCT
gujaf-327	363	7	.	.	PUNCT
gujaf-327	364	1	audit	audit	NOUN
gujaf-327	364	2	quality	quality	NOUN
gujaf-327	364	3	:	:	PUNCT
gujaf-327	364	4	the	the	DET
gujaf-327	364	5	effect	effect	NOUN
gujaf-327	364	6	of	of	ADP
gujaf-327	364	7	prior	prior	ADJ
gujaf-327	364	8	experience	experience	NOUN
gujaf-327	364	9	.	.	PUNCT
gujaf-327	365	1	jyväskylä	jyväskylä	PROPN
gujaf-327	365	2	university	university	NOUN
gujaf-327	365	3	school	school	NOUN
gujaf-327	365	4	of	of	ADP
gujaf-327	365	5	business	business	NOUN
gujaf-327	365	6	and	and	CCONJ
gujaf-327	365	7	economics	economic	NOUN
gujaf-327	365	8	,	,	PUNCT
gujaf-327	365	9	jyväskylä	jyväskylä	NOUN
gujaf-327	365	10	.	.	PUNCT
gujaf-327	366	1	gusau	gusau	ADJ
gujaf-327	366	2	journal	journal	PROPN
gujaf-327	366	3	of	of	ADP
gujaf-327	366	4	accounting	accounting	NOUN
gujaf-327	366	5	and	and	CCONJ
gujaf-327	366	6	finance	finance	NOUN
gujaf-327	366	7	,	,	PUNCT
gujaf-327	366	8	vol	vol	NOUN
gujaf-327	366	9	.	.	PROPN
gujaf-327	366	10	5	5	NUM
gujaf-327	366	11	,	,	PUNCT
gujaf-327	366	12	issue	issue	NOUN
gujaf-327	366	13	2	2	NUM
gujaf-327	366	14	,	,	PUNCT
gujaf-327	366	15	october	october	PROPN
gujaf-327	366	16	,	,	PUNCT
gujaf-327	366	17	2024	2024	NUM
gujaf-327	366	18	33	33	NUM
gujaf-327	366	19	salehi	salehi	NOUN
gujaf-327	366	20	,	,	PUNCT
gujaf-327	366	21	m.	m.	NOUN
gujaf-327	366	22	,	,	PUNCT
gujaf-327	366	23	&	&	CCONJ
gujaf-327	366	24	azary	azary	PROPN
gujaf-327	366	25	,	,	PUNCT
gujaf-327	366	26	z.	z.	PROPN
gujaf-327	366	27	(	(	PUNCT
gujaf-327	366	28	2008	2008	NUM
gujaf-327	366	29	)	)	PUNCT
gujaf-327	366	30	.	.	PUNCT
gujaf-327	367	1	fraud	fraud	NOUN
gujaf-327	367	2	detection	detection	NOUN
gujaf-327	367	3	and	and	CCONJ
gujaf-327	367	4	audit	audit	NOUN
gujaf-327	367	5	expectation	expectation	NOUN
gujaf-327	367	6	gap	gap	NOUN
gujaf-327	367	7	:	:	PUNCT
gujaf-327	367	8	empirical	empirical	ADJ
gujaf-327	367	9	evidence	evidence	NOUN
gujaf-327	367	10	from	from	ADP
gujaf-327	367	11	iranian	iranian	ADJ
gujaf-327	367	12	bankers	banker	NOUN
gujaf-327	367	13	,	,	PUNCT
gujaf-327	367	14	international	international	ADJ
gujaf-327	367	15	journal	journal	NOUN
gujaf-327	367	16	of	of	ADP
gujaf-327	367	17	business	business	NOUN
gujaf-327	367	18	and	and	CCONJ
gujaf-327	367	19	management	management	NOUN
gujaf-327	367	20	,	,	PUNCT
gujaf-327	367	21	3(10	3(10	NUM
gujaf-327	367	22	)	)	PUNCT
gujaf-327	367	23	,	,	PUNCT
gujaf-327	367	24	65	65	NUM
gujaf-327	367	25	-	-	SYM
gujaf-327	367	26	7	7	NUM
gujaf-327	367	27	sayyar	sayyar	NOUN
gujaf-327	367	28	,	,	PUNCT
gujaf-327	367	29	h.	h.	PROPN
gujaf-327	367	30	,	,	PUNCT
gujaf-327	367	31	basiruddin	basiruddin	PROPN
gujaf-327	367	32	,	,	PUNCT
gujaf-327	367	33	r.	r.	PROPN
gujaf-327	367	34	,	,	PUNCT
gujaf-327	367	35	zaleha	zaleha	NOUN
gujaf-327	367	36	,	,	PUNCT
gujaf-327	367	37	s.	s.	PROPN
gujaf-327	367	38	,	,	PUNCT
gujaf-327	367	39	&	&	CCONJ
gujaf-327	367	40	rashid	rashid	PROPN
gujaf-327	367	41	,	,	PUNCT
gujaf-327	367	42	a.	a.	NOUN
gujaf-327	367	43	(	(	PUNCT
gujaf-327	367	44	2015	2015	NUM
gujaf-327	367	45	)	)	PUNCT
gujaf-327	367	46	.	.	PUNCT
gujaf-327	368	1	the	the	DET
gujaf-327	368	2	impact	impact	NOUN
gujaf-327	368	3	of	of	ADP
gujaf-327	368	4	audit	audit	NOUN
gujaf-327	368	5	quality	quality	NOUN
gujaf-327	368	6	on	on	ADP
gujaf-327	368	7	firm	firm	ADJ
gujaf-327	368	8	performance	performance	NOUN
gujaf-327	368	9	:	:	PUNCT
gujaf-327	368	10	evidence	evidence	NOUN
gujaf-327	368	11	from	from	ADP
gujaf-327	368	12	malaysia	malaysia	PROPN
gujaf-327	368	13	.	.	PUNCT
gujaf-327	369	1	journal	journal	PROPN
gujaf-327	369	2	of	of	ADP
gujaf-327	369	3	advanced	advanced	ADJ
gujaf-327	369	4	review	review	NOUN
gujaf-327	369	5	on	on	ADP
gujaf-327	369	6	scientific	scientific	ADJ
gujaf-327	369	7	research	research	NOUN
gujaf-327	369	8	,	,	PUNCT
gujaf-327	369	9	10(1	10(1	NUM
gujaf-327	369	10	)	)	PUNCT
gujaf-327	369	11	,	,	PUNCT
gujaf-327	369	12	1	1	NUM
gujaf-327	369	13	-	-	SYM
gujaf-327	369	14	19	19	NUM
gujaf-327	369	15	.	.	PUNCT
gujaf-327	370	1	seven	seven	NUM
gujaf-327	370	2	up	up	ADP
gujaf-327	370	3	bottling	bottle	VERB
gujaf-327	370	4	company	company	NOUN
gujaf-327	370	5	annual	annual	ADJ
gujaf-327	370	6	financial	financial	ADJ
gujaf-327	370	7	statement	statement	NOUN
gujaf-327	370	8	(	(	PUNCT
gujaf-327	370	9	2017	2017	NUM
gujaf-327	370	10	)	)	PUNCT
gujaf-327	370	11	summer,.m.(1998).does	summer,.m.(1998).doe	VERB
gujaf-327	370	12	mandatory	mandatory	ADJ
gujaf-327	370	13	rotation	rotation	NOUN
gujaf-327	370	14	enhance	enhance	VERB
gujaf-327	370	15	auditor	auditor	NOUN
gujaf-327	370	16	independence	independence	NOUN
gujaf-327	370	17	?	?	PUNCT
gujaf-327	371	1	european	european	ADJ
gujaf-327	371	2	accounting	accounting	PROPN
gujaf-327	371	3	review	review	PROPN
gujaf-327	371	4	,	,	PUNCT
gujaf-327	371	5	9(2	9(2	NUM
gujaf-327	371	6	)	)	PUNCT
gujaf-327	371	7	,	,	PUNCT
gujaf-327	371	8	205	205	NUM
gujaf-327	371	9	-	-	SYM
gujaf-327	371	10	224	224	NUM
gujaf-327	371	11	.	.	PUNCT
gujaf-327	372	1	stevenson	stevenson	PROPN
gujaf-327	372	2	,	,	PUNCT
gujaf-327	372	3	m.	m.	NOUN
gujaf-327	372	4	(	(	PUNCT
gujaf-327	372	5	2019	2019	NUM
gujaf-327	372	6	)	)	PUNCT
gujaf-327	372	7	.	.	PUNCT
gujaf-327	373	1	can	can	AUX
gujaf-327	373	2	auditors	auditor	NOUN
gujaf-327	373	3	close	close	VERB
gujaf-327	373	4	the	the	DET
gujaf-327	373	5	great	great	ADJ
gujaf-327	373	6	expectation	expectation	NOUN
gujaf-327	373	7	gap	gap	NOUN
gujaf-327	373	8	for	for	ADP
gujaf-327	373	9	good	good	ADJ
gujaf-327	373	10	?	?	PUNCT
gujaf-327	374	1	pivot	pivot	NOUN
gujaf-327	374	2	magazine	magazine	NOUN
gujaf-327	374	3	.	.	PUNCT
gujaf-327	375	1	february	february	PROPN
gujaf-327	375	2	2	2	NUM
gujaf-327	375	3	,	,	PUNCT
gujaf-327	375	4	cpa	cpa	PROPN
gujaf-327	375	5	.	.	PROPN
gujaf-327	376	1	available	available	ADJ
gujaf-327	376	2	online	online	ADV
gujaf-327	376	3	:	:	PUNCT
gujaf-327	376	4	https://www.cpacanada.ca/en/news/pivotmagazine/2019-01-02-expectationgaproundtable	https://www.cpacanada.ca/en/news/pivotmagazine/2019-01-02-expectationgaproundtable	ADJ
gujaf-327	376	5	(	(	PUNCT
gujaf-327	376	6	accessed	access	VERB
gujaf-327	376	7	on	on	ADP
gujaf-327	376	8	10	10	NUM
gujaf-327	376	9	september	september	PROPN
gujaf-327	376	10	2020	2020	NUM
gujaf-327	376	11	)	)	PUNCT
gujaf-327	376	12	.	.	PUNCT
gujaf-327	377	1	tyokoso	tyokoso	PROPN
gujaf-327	377	2	,	,	PUNCT
gujaf-327	377	3	g.m	g.m	PROPN
gujaf-327	377	4	,	,	PUNCT
gujaf-327	377	5	ungwa,.m.m	ungwa,.m.m	NOUN
gujaf-327	377	6	,	,	PUNCT
gujaf-327	377	7	ojonimi	ojonimi	ADJ
gujaf-327	377	8	,	,	PUNCT
gujaf-327	377	9	a.g,(2017	a.g,(2017	ADJ
gujaf-327	377	10	)	)	PUNCT
gujaf-327	377	11	.	.	PUNCT
gujaf-327	378	1	effect	effect	NOUN
gujaf-327	378	2	of	of	ADP
gujaf-327	378	3	audit	audit	NOUN
gujaf-327	378	4	quality	quality	NOUN
gujaf-327	378	5	on	on	ADP
gujaf-327	378	6	performance	performance	NOUN
gujaf-327	378	7	of	of	ADP
gujaf-327	378	8	deposit	deposit	NOUN
gujaf-327	378	9	money	money	NOUN
gujaf-327	378	10	banks	bank	NOUN
gujaf-327	378	11	(	(	PUNCT
gujaf-327	378	12	dmbs	dmb	NOUN
gujaf-327	378	13	)	)	PUNCT
gujaf-327	378	14	in	in	ADP
gujaf-327	378	15	nigeria	nigeria	PROPN
gujaf-327	378	16	.	.	PUNCT
gujaf-327	379	1	nigerian	nigerian	PROPN
gujaf-327	379	2	journal	journal	PROPN
gujaf-327	379	3	of	of	ADP
gujaf-327	379	4	management	management	NOUN
gujaf-327	379	5	sciences	science	NOUN
gujaf-327	379	6	6	6	NUM
gujaf-327	379	7	(	(	PUNCT
gujaf-327	379	8	1	1	NUM
gujaf-327	379	9	)	)	PUNCT
gujaf-327	379	10	,	,	PUNCT
gujaf-327	379	11	159	159	NUM
gujaf-327	379	12	-	-	SYM
gujaf-327	379	13	165	165	NUM
gujaf-327	379	14	watts	watt	NOUN
gujaf-327	379	15	,	,	PUNCT
gujaf-327	379	16	r.	r.	PROPN
gujaf-327	379	17	l.	l.	PROPN
gujaf-327	379	18	,	,	PUNCT
gujaf-327	379	19	zimmerman	zimmerman	PROPN
gujaf-327	379	20	,	,	PUNCT
gujaf-327	379	21	j.	j.	PROPN
gujaf-327	379	22	l.	l.	PROPN
gujaf-327	379	23	(	(	PUNCT
gujaf-327	379	24	1979	1979	NUM
gujaf-327	379	25	)	)	PUNCT
gujaf-327	379	26	.	.	PUNCT
gujaf-327	380	1	the	the	DET
gujaf-327	380	2	demand	demand	NOUN
gujaf-327	380	3	for	for	ADP
gujaf-327	380	4	and	and	CCONJ
gujaf-327	380	5	supply	supply	NOUN
gujaf-327	380	6	of	of	ADP
gujaf-327	380	7	accounting	accounting	NOUN
gujaf-327	380	8	theories	theory	NOUN
gujaf-327	380	9	,	,	PUNCT
gujaf-327	380	10	the	the	DET
gujaf-327	380	11	market	market	NOUN
gujaf-327	380	12	for	for	ADP
gujaf-327	380	13	excuses	excuse	NOUN
gujaf-327	380	14	.	.	PUNCT
gujaf-327	381	1	the	the	DET
gujaf-327	381	2	accounting	accounting	NOUN
gujaf-327	381	3	review	review	NOUN
gujaf-327	381	4	,	,	PUNCT
gujaf-327	381	5	54(1	54(1	NUM
gujaf-327	381	6	)	)	PUNCT
gujaf-327	381	7	,	,	PUNCT
gujaf-327	381	8	273	273	NUM
gujaf-327	381	9	-	-	SYM
gujaf-327	381	10	305	305	NUM
gujaf-327	381	11	.	.	PUNCT
gujaf-327	382	1	zahia	zahia	PROPN
gujaf-327	382	2	,	,	PUNCT
gujaf-327	382	3	k.	k.	PROPN
gujaf-327	382	4	,	,	PUNCT
gujaf-327	382	5	&	&	CCONJ
gujaf-327	382	6	reda	reda	PROPN
gujaf-327	382	7	,	,	PUNCT
gujaf-327	382	8	d.	d.	PROPN
gujaf-327	382	9	(	(	PUNCT
gujaf-327	382	10	2012	2012	NUM
gujaf-327	382	11	)	)	PUNCT
gujaf-327	382	12	.	.	PUNCT
gujaf-327	383	1	new	new	ADJ
gujaf-327	383	2	trends	trend	NOUN
gujaf-327	383	3	in	in	ADP
gujaf-327	383	4	measuring	measure	VERB
gujaf-327	383	5	financial	financial	ADJ
gujaf-327	383	6	performance	performance	NOUN
gujaf-327	383	7	(	(	PUNCT
gujaf-327	383	8	economic	economic	ADJ
gujaf-327	383	9	value	value	NOUN
gujaf-327	383	10	added	add	VERB
gujaf-327	383	11	)	)	PUNCT
gujaf-327	383	12	eva	eva	PROPN
gujaf-327	383	13	.	.	PUNCT
gujaf-327	384	1	algerian	algerian	ADJ
gujaf-327	384	2	business	business	NOUN
gujaf-327	384	3	performance	performance	NOUN
gujaf-327	384	4	review	review	NOUN
gujaf-327	384	5	,	,	PUNCT
gujaf-327	384	6	1	1	NUM
gujaf-327	384	7	–	–	SYM
gujaf-327	384	8	15	15	NUM
gujaf-327	384	9	.	.	PUNCT