id	sid	tid	token	lemma	pos
gujaf-444	1	1	microsoft	microsoft	PROPN
gujaf-444	1	2	word	word	PROPN
gujaf-444	1	3	008hw	008hw	PROPN
gujaf-444	1	4	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	1	5	,	,	PUNCT
gujaf-444	1	6	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	1	7	gusau	gusau	ADJ
gujaf-444	1	8	journal	journal	NOUN
gujaf-444	1	9	of	of	ADP
gujaf-444	1	10	accountingandfinance	accountingandfinance	NOUN
gujaf-444	1	11	(	(	PUNCT
gujaf-444	1	12	gujaf	gujaf	NOUN
gujaf-444	1	13	)	)	PUNCT
gujaf-444	2	1	vol.5issue1,april,2024issn:2756	vol.5issue1,april,2024issn:2756	NOUN
gujaf-444	2	2	-	-	PUNCT
gujaf-444	2	3	665x	665x	PROPN
gujaf-444	2	4	a	a	DET
gujaf-444	2	5	publication	publication	NOUN
gujaf-444	2	6	of	of	ADP
gujaf-444	2	7	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-444	2	8	,	,	PUNCT
gujaf-444	2	9	faculty	faculty	NOUN
gujaf-444	2	10	of	of	ADP
gujaf-444	2	11	management	management	NOUN
gujaf-444	2	12	and	and	CCONJ
gujaf-444	2	13	social	social	ADJ
gujaf-444	2	14	sciences	science	NOUN
gujaf-444	2	15	,	,	PUNCT
gujaf-444	2	16	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-444	2	17	,	,	PUNCT
gujaf-444	2	18	zamfarastate	zamfarastate	PROPN
gujaf-444	2	19	-	-	PUNCT
gujaf-444	2	20	nigeria	nigeria	PROPN
gujaf-444	2	21	©	©	PROPN
gujaf-444	2	22	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-444	2	23	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	2	24	,	,	PUNCT
gujaf-444	2	25	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	2	26	ii	ii	PROPN
gujaf-444	2	27	vol.5issue1	vol.5issue1	PROPN
gujaf-444	2	28	april	april	PROPN
gujaf-444	2	29	,	,	PUNCT
gujaf-444	2	30	2024	2024	NUM
gujaf-444	2	31	issn:2756	issn:2756	NOUN
gujaf-444	2	32	-	-	PUNCT
gujaf-444	2	33	665x	665x	NOUN
gujaf-444	2	34	a	a	DET
gujaf-444	2	35	publication	publication	NOUN
gujaf-444	2	36	of	of	ADP
gujaf-444	2	37	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-444	2	38	,	,	PUNCT
gujaf-444	2	39	faculty	faculty	NOUN
gujaf-444	2	40	of	of	ADP
gujaf-444	2	41	management	management	NOUN
gujaf-444	2	42	and	and	CCONJ
gujaf-444	2	43	social	social	ADJ
gujaf-444	2	44	sciences	science	NOUN
gujaf-444	2	45	,	,	PUNCT
gujaf-444	2	46	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-444	2	47	,	,	PUNCT
gujaf-444	2	48	zamfarastate	zamfarastate	NOUN
gujaf-444	2	49	-	-	PUNCT
gujaf-444	2	50	nigeria	nigeria	PROPN
gujaf-444	2	51	all	all	PRON
gujaf-444	2	52	rightsreserved	rightsreserve	VERB
gujaf-444	2	53	except	except	SCONJ
gujaf-444	2	54	for	for	ADP
gujaf-444	2	55	academic	academic	ADJ
gujaf-444	2	56	purposes	purpose	NOUN
gujaf-444	2	57	no	no	DET
gujaf-444	2	58	part	part	NOUN
gujaf-444	2	59	or	or	CCONJ
gujaf-444	2	60	whole	whole	NOUN
gujaf-444	2	61	of	of	ADP
gujaf-444	2	62	this	this	DET
gujaf-444	2	63	publication	publication	NOUN
gujaf-444	2	64	is	be	AUX
gujaf-444	2	65	allowed	allow	VERB
gujaf-444	2	66	to	to	PART
gujaf-444	2	67	be	be	AUX
gujaf-444	2	68	reproduced	reproduce	VERB
gujaf-444	2	69	,	,	PUNCT
gujaf-444	2	70	stored	store	VERB
gujaf-444	2	71	in	in	ADP
gujaf-444	2	72	a	a	DET
gujaf-444	2	73	retrieval	retrieval	NOUN
gujaf-444	2	74	system	system	NOUN
gujaf-444	2	75	or	or	CCONJ
gujaf-444	2	76	transmitted	transmit	VERB
gujaf-444	2	77	in	in	ADP
gujaf-444	2	78	any	any	DET
gujaf-444	2	79	form	form	NOUN
gujaf-444	2	80	or	or	CCONJ
gujaf-444	2	81	by	by	ADP
gujaf-444	2	82	any	any	DET
gujaf-444	2	83	means	mean	NOUN
gujaf-444	2	84	be	be	AUX
gujaf-444	2	85	it	it	PRON
gujaf-444	2	86	mechanical	mechanical	ADJ
gujaf-444	2	87	,	,	PUNCT
gujaf-444	2	88	electrical	electrical	ADJ
gujaf-444	2	89	,	,	PUNCT
gujaf-444	2	90	photocopying	photocopying	NOUN
gujaf-444	2	91	,	,	PUNCT
gujaf-444	2	92	recordingorotherwise	recordingorotherwise	ADJ
gujaf-444	2	93	,	,	PUNCT
gujaf-444	2	94	withoutpriorpermissionofthe	withoutpriorpermissionofthe	DET
gujaf-444	2	95	copyright	copyright	NOUN
gujaf-444	2	96	owner	owner	NOUN
gujaf-444	2	97	.	.	PUNCT
gujaf-444	3	1	publishedandprinted	publishedandprinte	VERB
gujaf-444	3	2	by	by	ADP
gujaf-444	3	3	:	:	PUNCT
gujaf-444	3	4	ahmadubellouniversitypresslimited	ahmadubellouniversitypresslimite	VERB
gujaf-444	3	5	,	,	PUNCT
gujaf-444	3	6	zaria	zaria	PROPN
gujaf-444	3	7	kaduna	kaduna	PROPN
gujaf-444	3	8	state	state	PROPN
gujaf-444	3	9	,	,	PUNCT
gujaf-444	3	10	nigeria	nigeria	PROPN
gujaf-444	3	11	.	.	PUNCT
gujaf-444	4	1	tel:08065949711,069	tel:08065949711,069	NOUN
gujaf-444	4	2	-	-	SYM
gujaf-444	4	3	879121	879121	NUM
gujaf-444	4	4	e	e	NOUN
gujaf-444	4	5	-	-	NOUN
gujaf-444	4	6	mail	mail	NOUN
gujaf-444	4	7	:	:	PUNCT
gujaf-444	4	8	abupress2013@gmail.comabupress2020@y	abupress2013@gmail.comabupress2020@y	X
gujaf-444	4	9	ahoo.com	ahoo.com	X
gujaf-444	4	10	website	website	NOUN
gujaf-444	4	11	:	:	PUNCT
gujaf-444	4	12	www.abupress.com.ng	www.abupress.com.ng	ADJ
gujaf-444	4	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	4	14	,	,	PUNCT
gujaf-444	4	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	4	16	iii	iii	NUM
gujaf-444	4	17	editorialboard	editorialboard	NOUN
gujaf-444	4	18	editor	editor	NOUN
gujaf-444	4	19	-	-	PUNCT
gujaf-444	4	20	in	in	ADP
gujaf-444	4	21	-	-	PUNCT
gujaf-444	4	22	chief	chief	NOUN
gujaf-444	4	23	:	:	PUNCT
gujaf-444	4	24	prof.shehuusman	prof.shehuusman	PROPN
gujaf-444	4	25	hassan	hassan	PROPN
gujaf-444	4	26	departmentofaccounting	departmentofaccounte	VERB
gujaf-444	4	27	,	,	PUNCT
gujaf-444	4	28	federaluniversityofkashere	federaluniversityofkashere	NOUN
gujaf-444	4	29	,	,	PUNCT
gujaf-444	4	30	gombe	gombe	ADJ
gujaf-444	4	31	state	state	NOUN
gujaf-444	4	32	.	.	PUNCT
gujaf-444	5	1	associate	associate	PROPN
gujaf-444	5	2	editor	editor	NOUN
gujaf-444	5	3	:	:	PUNCT
gujaf-444	5	4	dr.muhammadmustapha	dr.muhammadmustapha	X
gujaf-444	6	1	bagudo	bagudo	PROPN
gujaf-444	6	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-444	6	3	,	,	PUNCT
gujaf-444	6	4	ahmadu	ahmadu	NOUN
gujaf-444	6	5	bellouniversityzaria	bellouniversityzaria	NOUN
gujaf-444	6	6	,	,	PUNCT
gujaf-444	6	7	kaduna	kaduna	PROPN
gujaf-444	6	8	state	state	PROPN
gujaf-444	6	9	.	.	PUNCT
gujaf-444	7	1	managingeditor	managingeditor	NOUN
gujaf-444	7	2	:	:	PUNCT
gujaf-444	7	3	umarfaroukabdulkarim	umarfaroukabdulkarim	PROPN
gujaf-444	7	4	departmentofaccountingand	departmentofaccountingand	NOUN
gujaf-444	7	5	finance	finance	NOUN
gujaf-444	7	6	,	,	PUNCT
gujaf-444	7	7	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-444	7	8	,	,	PUNCT
gujaf-444	7	9	zamfarastate	zamfarastate	NOUN
gujaf-444	7	10	.	.	PUNCT
gujaf-444	8	1	editorial	editorial	NOUN
gujaf-444	8	2	board	board	NOUN
gujaf-444	8	3	prof.ahmadmodukumshe	prof.ahmadmodukumshe	PRON
gujaf-444	8	4	departmentof	departmentof	VERB
gujaf-444	8	5	accounting	account	VERB
gujaf-444	8	6	,	,	PUNCT
gujaf-444	8	7	universityofmaiduguri	universityofmaiduguri	NOUN
gujaf-444	8	8	,	,	PUNCT
gujaf-444	8	9	bornostate	bornostate	NOUN
gujaf-444	8	10	.	.	PUNCT
gujaf-444	9	1	profugochukwuc.nzewi	profugochukwuc.nzewi	NUM
gujaf-444	9	2	departmentof	departmentof	PROPN
gujaf-444	9	3	accounting	accounting	NOUN
gujaf-444	9	4	,	,	PUNCT
gujaf-444	9	5	pauluniversityawka	pauluniversityawka	NOUN
gujaf-444	9	6	,	,	PUNCT
gujaf-444	9	7	anambrastate	anambrastate	ADJ
gujaf-444	9	8	.	.	PUNCT
gujaf-444	10	1	prof	prof	PROPN
gujaf-444	10	2	kabirtahirhamid	kabirtahirhamid	PROPN
gujaf-444	10	3	departmentofaccounting	departmentofaccounte	VERB
gujaf-444	10	4	,	,	PUNCT
gujaf-444	10	5	bayerouniversity	bayerouniversity	NOUN
gujaf-444	10	6	,	,	PUNCT
gujaf-444	10	7	kano	kano	PROPN
gujaf-444	10	8	,	,	PUNCT
gujaf-444	10	9	kano	kano	PROPN
gujaf-444	10	10	state	state	PROPN
gujaf-444	10	11	.	.	PUNCT
gujaf-444	11	1	prof.ekojab.ekoja	prof.ekojab.ekoja	PROPN
gujaf-444	11	2	departmentof	departmentof	PROPN
gujaf-444	11	3	accounting	account	VERB
gujaf-444	11	4	,	,	PUNCT
gujaf-444	11	5	universityof	universityof	PROPN
gujaf-444	11	6	jos	jos	PROPN
gujaf-444	11	7	.	.	PROPN
gujaf-444	12	1	prof.cliffordofurum	prof.cliffordofurum	PROPN
gujaf-444	12	2	departmentof	departmentof	PROPN
gujaf-444	12	3	accounting	account	VERB
gujaf-444	12	4	,	,	PUNCT
gujaf-444	12	5	universityof	universityof	PROPN
gujaf-444	12	6	portharcourt	portharcourt	PROPN
gujaf-444	12	7	,	,	PUNCT
gujaf-444	12	8	rivers	river	NOUN
gujaf-444	12	9	state	state	NOUN
gujaf-444	12	10	.	.	PUNCT
gujaf-444	13	1	prof.ahmadbello	prof.ahmadbello	PROPN
gujaf-444	13	2	dogarawa	dogarawa	PROPN
gujaf-444	13	3	departmentof	departmentof	PROPN
gujaf-444	13	4	accounting	accounting	NOUN
gujaf-444	13	5	,	,	PUNCT
gujaf-444	13	6	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-444	13	7	.	.	PUNCT
gujaf-444	14	1	prof.yusuf.b	prof.yusuf.b	PROPN
gujaf-444	14	2	.	.	PUNCT
gujaf-444	15	1	rahman	rahman	PROPN
gujaf-444	15	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-444	15	3	,	,	PUNCT
gujaf-444	15	4	lagosstateuniversity	lagosstateuniversity	NOUN
gujaf-444	15	5	,	,	PUNCT
gujaf-444	15	6	lagos	lagos	NOUN
gujaf-444	15	7	state	state	NOUN
gujaf-444	15	8	.	.	PUNCT
gujaf-444	16	1	prof.suleimana.s.aruwa	prof.suleimana.s.aruwa	PROPN
gujaf-444	16	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-444	16	3	,	,	PUNCT
gujaf-444	16	4	nasarawastateuniversity	nasarawastateuniversity	NOUN
gujaf-444	16	5	,	,	PUNCT
gujaf-444	16	6	keffi	keffi	PROPN
gujaf-444	16	7	,	,	PUNCT
gujaf-444	16	8	nasarawa	nasarawa	PROPN
gujaf-444	16	9	state	state	NOUN
gujaf-444	16	10	.	.	PUNCT
gujaf-444	17	1	prof.muhammadjunaidu	prof.muhammadjunaidu	PROPN
gujaf-444	17	2	kurawa	kurawa	PROPN
gujaf-444	17	3	departmentof	departmentof	PROPN
gujaf-444	17	4	accounting	accounting	PROPN
gujaf-444	17	5	,	,	PUNCT
gujaf-444	17	6	bayerouniversitykano	bayerouniversitykano	NOUN
gujaf-444	17	7	,	,	PUNCT
gujaf-444	17	8	kanostate	kanostate	ADJ
gujaf-444	17	9	.	.	PUNCT
gujaf-444	18	1	prof.muhammadhabibusabari	prof.muhammadhabibusabari	PROPN
gujaf-444	18	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-444	18	3	,	,	PUNCT
gujaf-444	18	4	ahmadu	ahmadu	NOUN
gujaf-444	18	5	bellouniversity	bellouniversity	NOUN
gujaf-444	18	6	,	,	PUNCT
gujaf-444	18	7	zaria	zaria	PROPN
gujaf-444	18	8	.	.	PUNCT
gujaf-444	19	1	prof.okpanachijoshua	prof.okpanachijoshua	PROPN
gujaf-444	19	2	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	19	3	,	,	PUNCT
gujaf-444	19	4	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	19	5	iv	iv	NUM
gujaf-444	19	6	departmentof	departmentof	PROPN
gujaf-444	19	7	accountingandmanagement	accountingandmanagement	NOUN
gujaf-444	19	8	,	,	PUNCT
gujaf-444	19	9	nigeriandefenceacademy	nigeriandefenceacademy	PROPN
gujaf-444	19	10	,	,	PUNCT
gujaf-444	19	11	kaduna	kaduna	PROPN
gujaf-444	19	12	.	.	PUNCT
gujaf-444	20	1	prof.hassanibrahim	prof.hassanibrahim	PROPN
gujaf-444	20	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-444	20	3	,	,	PUNCT
gujaf-444	20	4	ibbuniversity	ibbuniversity	NOUN
gujaf-444	20	5	,	,	PUNCT
gujaf-444	20	6	lapai	lapai	NOUN
gujaf-444	20	7	,	,	PUNCT
gujaf-444	20	8	niger	niger	NOUN
gujaf-444	20	9	state	state	NOUN
gujaf-444	20	10	.	.	PUNCT
gujaf-444	21	1	prof.ifeomamaryokwo	prof.ifeomamaryokwo	PROPN
gujaf-444	21	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-444	21	3	,	,	PUNCT
gujaf-444	21	4	enugustateuniversityofscienceandtechnology	enugustateuniversityofscienceandtechnology	NOUN
gujaf-444	21	5	,	,	PUNCT
gujaf-444	21	6	enugustate	enugustate	NOUN
gujaf-444	21	7	.	.	PUNCT
gujaf-444	22	1	prof.aminuisah	prof.aminuisah	NOUN
gujaf-444	22	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-444	22	3	,	,	PUNCT
gujaf-444	22	4	bayerouniversity	bayerouniversity	NOUN
gujaf-444	22	5	,	,	PUNCT
gujaf-444	22	6	kano	kano	PROPN
gujaf-444	22	7	,	,	PUNCT
gujaf-444	22	8	kano	kano	PROPN
gujaf-444	22	9	state	state	PROPN
gujaf-444	22	10	.	.	PUNCT
gujaf-444	23	1	prof.ahmadubello	prof.ahmadubello	ADJ
gujaf-444	23	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-444	23	3	,	,	PUNCT
gujaf-444	23	4	ahmadu	ahmadu	NOUN
gujaf-444	23	5	bellouniversity	bellouniversity	NOUN
gujaf-444	23	6	,	,	PUNCT
gujaf-444	23	7	zaria	zaria	PROPN
gujaf-444	23	8	.	.	PUNCT
gujaf-444	24	1	prof.musayelwaabubakar	prof.musayelwaabubakar	PROPN
gujaf-444	24	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-444	24	3	,	,	PUNCT
gujaf-444	24	4	usmanu	usmanu	PROPN
gujaf-444	24	5	danfodiyouniversity	danfodiyouniversity	PROPN
gujaf-444	24	6	,	,	PUNCT
gujaf-444	24	7	sokoto	sokoto	PROPN
gujaf-444	24	8	state	state	PROPN
gujaf-444	24	9	.	.	PUNCT
gujaf-444	25	1	prof.salisuabubakar	prof.salisuabubakar	ADJ
gujaf-444	25	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-444	25	3	,	,	PUNCT
gujaf-444	25	4	ahmadu	ahmadu	NOUN
gujaf-444	25	5	bellouniversityzaria	bellouniversityzaria	NOUN
gujaf-444	25	6	,	,	PUNCT
gujaf-444	25	7	kaduna	kaduna	PROPN
gujaf-444	25	8	state	state	PROPN
gujaf-444	25	9	.	.	PUNCT
gujaf-444	26	1	prof.sunusisa'ad	prof.sunusisa'ad	PROPN
gujaf-444	26	2	ahmad	ahmad	PROPN
gujaf-444	26	3	departmentof	departmentof	PROPN
gujaf-444	26	4	accounting	accounting	NOUN
gujaf-444	26	5	,	,	PUNCT
gujaf-444	26	6	federaluniversitydutse	federaluniversitydutse	NOUN
gujaf-444	26	7	,	,	PUNCT
gujaf-444	26	8	jigawastate	jigawastate	NOUN
gujaf-444	26	9	.	.	PUNCT
gujaf-444	27	1	prof.isaq	prof.isaq	AUX
gujaf-444	27	2	alhajisamaila	alhajisamaila	ADJ
gujaf-444	27	3	departmentofaccounting	departmentofaccounting	NOUN
gujaf-444	27	4	,	,	PUNCT
gujaf-444	27	5	bayerouniversity	bayerouniversity	NOUN
gujaf-444	27	6	,	,	PUNCT
gujaf-444	27	7	kano	kano	PROPN
gujaf-444	27	8	state	state	PROPN
gujaf-444	27	9	.	.	PUNCT
gujaf-444	28	1	dr.fatimaalfa	dr.fatimaalfa	PROPN
gujaf-444	28	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-444	28	3	,	,	PUNCT
gujaf-444	28	4	universityofmaiduguri	universityofmaiduguri	NOUN
gujaf-444	28	5	,	,	PUNCT
gujaf-444	28	6	bornostate	bornostate	NOUN
gujaf-444	28	7	.	.	PUNCT
gujaf-444	29	1	dr.nasirua.ka’oje	dr.nasirua.ka’oje	VERB
gujaf-444	29	2	departmentof	departmentof	PROPN
gujaf-444	29	3	accounting	account	VERB
gujaf-444	29	4	,	,	PUNCT
gujaf-444	29	5	usmanudanfodiyouniversitysokotostate	usmanudanfodiyouniversitysokotostate	NOUN
gujaf-444	29	6	.	.	PUNCT
gujaf-444	30	1	dr.aminu	dr.aminu	PROPN
gujaf-444	31	1	abdullahi	abdullahi	PROPN
gujaf-444	31	2	departmentof	departmentof	PROPN
gujaf-444	31	3	accounting	account	VERB
gujaf-444	31	4	,	,	PUNCT
gujaf-444	31	5	usmanudanfodiyouniversitysokoto	usmanudanfodiyouniversitysokoto	ADJ
gujaf-444	31	6	,	,	PUNCT
gujaf-444	31	7	state	state	NOUN
gujaf-444	31	8	.	.	PUNCT
gujaf-444	32	1	dr.onipeadebenege	dr.onipeadebenege	PROPN
gujaf-444	32	2	yahaya	yahaya	PROPN
gujaf-444	32	3	departmentofaccounting	departmentofaccounting	NOUN
gujaf-444	32	4	,	,	PUNCT
gujaf-444	32	5	nigeriandefenceacademy	nigeriandefenceacademy	PROPN
gujaf-444	32	6	,	,	PUNCT
gujaf-444	32	7	kaduna	kaduna	PROPN
gujaf-444	32	8	state	state	PROPN
gujaf-444	32	9	.	.	PUNCT
gujaf-444	33	1	dr.saidu	dr.saidu	PROPN
gujaf-444	33	2	adamu	adamu	PROPN
gujaf-444	33	3	departmentofaccounting	departmentofaccounting	PROPN
gujaf-444	33	4	,	,	PUNCT
gujaf-444	33	5	federaluniversityofkashere	federaluniversityofkashere	NOUN
gujaf-444	33	6	,	,	PUNCT
gujaf-444	33	7	gombe	gombe	ADJ
gujaf-444	33	8	state	state	NOUN
gujaf-444	33	9	.	.	PUNCT
gujaf-444	34	1	dr.nasiruyunusa	dr.nasiruyunusa	X
gujaf-444	34	2	departmentof	departmentof	PROPN
gujaf-444	34	3	accounting	accounting	PROPN
gujaf-444	34	4	,	,	PUNCT
gujaf-444	34	5	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-444	34	6	.	.	PUNCT
gujaf-444	35	1	dr.aisha	dr.aisha	PROPN
gujaf-444	35	2	nuhu	nuhu	PROPN
gujaf-444	35	3	muhammad	muhammad	PROPN
gujaf-444	35	4	departmentof	departmentof	PROPN
gujaf-444	35	5	accounting	accounting	PROPN
gujaf-444	35	6	,	,	PUNCT
gujaf-444	35	7	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-444	35	8	.	.	PUNCT
gujaf-444	36	1	dr	dr	PROPN
gujaf-444	36	2	.	.	PROPN
gujaf-444	36	3	lawal	lawal	PROPN
gujaf-444	36	4	muhammad	muhammad	PROPN
gujaf-444	36	5	departmentof	departmentof	PROPN
gujaf-444	36	6	accounting	accounting	PROPN
gujaf-444	36	7	,	,	PUNCT
gujaf-444	36	8	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-444	36	9	.	.	PUNCT
gujaf-444	37	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	37	2	,	,	PUNCT
gujaf-444	37	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	37	4	v	v	NOUN
gujaf-444	37	5	dr.farouk	dr.farouk	ADP
gujaf-444	37	6	adeza	adeza	PROPN
gujaf-444	37	7	schoolofbusinessandentrepreneurship	schoolofbusinessandentrepreneurship	PROPN
gujaf-444	37	8	,	,	PUNCT
gujaf-444	37	9	americanuniversityofnigeria	americanuniversityofnigeria	PROPN
gujaf-444	37	10	,	,	PUNCT
gujaf-444	37	11	yola	yola	PROPN
gujaf-444	37	12	.	.	PUNCT
gujaf-444	38	1	dr.bashirumar	dr.bashirumar	PROPN
gujaf-444	38	2	farouk	farouk	PROPN
gujaf-444	38	3	departmentofeconomics	departmentofeconomics	PROPN
gujaf-444	38	4	,	,	PUNCT
gujaf-444	38	5	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-444	38	6	,	,	PUNCT
gujaf-444	38	7	zamfara	zamfara	PROPN
gujaf-444	38	8	state	state	PROPN
gujaf-444	38	9	.	.	PUNCT
gujaf-444	39	1	dremmanuel	dremmanuel	PROPN
gujaf-444	39	2	omokhuale	omokhuale	PROPN
gujaf-444	39	3	departmentofmathematics	departmentofmathematic	NOUN
gujaf-444	39	4	,	,	PUNCT
gujaf-444	39	5	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-444	39	6	,	,	PUNCT
gujaf-444	39	7	zamfara	zamfara	PROPN
gujaf-444	39	8	.	.	PUNCT
gujaf-444	40	1	state	state	PROPN
gujaf-444	40	2	advisoryboardmembers	advisoryboardmember	NOUN
gujaf-444	40	3	prof	prof	PROPN
gujaf-444	40	4	.	.	PUNCT
gujaf-444	41	1	kabiru	kabiru	PROPN
gujaf-444	41	2	isah	isah	PROPN
gujaf-444	41	3	dandago	dandago	PROPN
gujaf-444	41	4	,	,	PUNCT
gujaf-444	41	5	bayero	bayero	PROPN
gujaf-444	41	6	university	university	PROPN
gujaf-444	41	7	kano	kano	PROPN
gujaf-444	41	8	,	,	PUNCT
gujaf-444	41	9	kano	kano	PROPN
gujaf-444	41	10	state.profambashir	state.profambashir	PROPN
gujaf-444	41	11	,	,	PUNCT
gujaf-444	41	12	usmanudanfodiyouniversitysokoto	usmanudanfodiyouniversitysokoto	ADJ
gujaf-444	41	13	,	,	PUNCT
gujaf-444	41	14	sokotostate	sokotostate	NOUN
gujaf-444	41	15	.	.	PUNCT
gujaf-444	42	1	prof	prof	PROPN
gujaf-444	42	2	.	.	PUNCT
gujaf-444	43	1	muhammad	muhammad	PROPN
gujaf-444	43	2	tanko	tanko	PROPN
gujaf-444	43	3	,	,	PUNCT
gujaf-444	43	4	kaduna	kaduna	PROPN
gujaf-444	43	5	state	state	PROPN
gujaf-444	43	6	university	university	PROPN
gujaf-444	43	7	,	,	PUNCT
gujaf-444	43	8	kaduna	kaduna	PROPN
gujaf-444	43	9	.	.	PUNCT
gujaf-444	43	10	prof.bayeroa	prof.bayeroa	NOUN
gujaf-444	43	11	msabir	msabir	NOUN
gujaf-444	43	12	,	,	PUNCT
gujaf-444	43	13	usmanudanfodiyo	usmanudanfodiyo	PROPN
gujaf-444	43	14	universitysokoto	universitysokoto	PROPN
gujaf-444	43	15	,	,	PUNCT
gujaf-444	43	16	sokoto	sokoto	PROPN
gujaf-444	43	17	state	state	PROPN
gujaf-444	43	18	.	.	PUNCT
gujaf-444	44	1	prof.aliyusulaimankantudu	prof.aliyusulaimankantudu	NOUN
gujaf-444	44	2	,	,	PUNCT
gujaf-444	44	3	bayerouniversitykano	bayerouniversitykano	NOUN
gujaf-444	44	4	,	,	PUNCT
gujaf-444	44	5	kanostate	kanostate	ADJ
gujaf-444	44	6	.	.	PUNCT
gujaf-444	45	1	editorial	editorial	PROPN
gujaf-444	45	2	secretary	secretary	PROPN
gujaf-444	45	3	yazidkabiribrahim	yazidkabiribrahim	PROPN
gujaf-444	45	4	departmentofaccountingand	departmentofaccountingand	PROPN
gujaf-444	45	5	finance	finance	NOUN
gujaf-444	45	6	,	,	PUNCT
gujaf-444	45	7	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-444	45	8	,	,	PUNCT
gujaf-444	45	9	zamfarastate	zamfarastate	NOUN
gujaf-444	45	10	.	.	PUNCT
gujaf-444	46	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	46	2	,	,	PUNCT
gujaf-444	46	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	46	4	vi	vi	NOUN
gujaf-444	46	5	callfor	callfor	NOUN
gujaf-444	46	6	papers	paper	NOUN
gujaf-444	46	7	the	the	DET
gujaf-444	46	8	editorial	editorial	PROPN
gujaf-444	46	9	board	board	NOUN
gujaf-444	46	10	of	of	ADP
gujaf-444	46	11	gusau	gusau	PROPN
gujaf-444	46	12	journal	journal	PROPN
gujaf-444	46	13	of	of	ADP
gujaf-444	46	14	accounting	accounting	NOUN
gujaf-444	46	15	and	and	CCONJ
gujaf-444	46	16	finance	finance	NOUN
gujaf-444	46	17	(	(	PUNCT
gujaf-444	46	18	gujaf	gujaf	NOUN
gujaf-444	46	19	)	)	PUNCT
gujaf-444	46	20	is	be	AUX
gujaf-444	46	21	hereby	hereby	ADV
gujaf-444	46	22	inviting	invite	VERB
gujaf-444	46	23	authors	author	NOUN
gujaf-444	46	24	to	to	PART
gujaf-444	46	25	submit	submit	VERB
gujaf-444	46	26	their	their	PRON
gujaf-444	46	27	unpublished	unpublished	ADJ
gujaf-444	46	28	manuscript	manuscript	NOUN
gujaf-444	46	29	for	for	ADP
gujaf-444	46	30	publication	publication	NOUN
gujaf-444	46	31	.	.	PUNCT
gujaf-444	47	1	the	the	DET
gujaf-444	47	2	journal	journal	NOUN
gujaf-444	47	3	is	be	AUX
gujaf-444	47	4	published	publish	VERB
gujaf-444	47	5	in	in	ADP
gujaf-444	47	6	two	two	NUM
gujaf-444	47	7	issues	issue	NOUN
gujaf-444	47	8	of	of	ADP
gujaf-444	47	9	april	april	PROPN
gujaf-444	47	10	and	and	CCONJ
gujaf-444	47	11	october	october	PROPN
gujaf-444	47	12	annually	annually	ADV
gujaf-444	47	13	.	.	PUNCT
gujaf-444	48	1	gujaf	gujaf	NOUN
gujaf-444	48	2	is	be	AUX
gujaf-444	48	3	a	a	DET
gujaf-444	48	4	double	double	ADJ
gujaf-444	48	5	-	-	PUNCT
gujaf-444	48	6	blind	blind	ADJ
gujaf-444	48	7	peer	peer	NOUN
gujaf-444	48	8	reviewed	review	VERB
gujaf-444	48	9	journal	journal	NOUN
gujaf-444	48	10	published	publish	VERB
gujaf-444	48	11	by	by	ADP
gujaf-444	48	12	the	the	DET
gujaf-444	48	13	department	department	NOUN
gujaf-444	48	14	of	of	ADP
gujaf-444	48	15	accounting	accounting	NOUN
gujaf-444	48	16	and	and	CCONJ
gujaf-444	48	17	finance	finance	NOUN
gujaf-444	48	18	,	,	PUNCT
gujaf-444	48	19	faculty	faculty	NOUN
gujaf-444	48	20	of	of	ADP
gujaf-444	48	21	management	management	NOUN
gujaf-444	48	22	and	and	CCONJ
gujaf-444	48	23	social	social	ADJ
gujaf-444	48	24	sciences	science	NOUN
gujaf-444	48	25	,	,	PUNCT
gujaf-444	48	26	federal	federal	ADJ
gujaf-444	48	27	universitygusau	universitygusau	NOUN
gujaf-444	48	28	,	,	PUNCT
gujaf-444	48	29	zamfara	zamfara	PROPN
gujaf-444	48	30	state	state	PROPN
gujaf-444	48	31	nigeria	nigeria	PROPN
gujaf-444	48	32	the	the	DET
gujaf-444	48	33	journal	journal	PROPN
gujaf-444	48	34	accepts	accept	VERB
gujaf-444	48	35	papersin	papersin	NOUN
gujaf-444	48	36	all	all	DET
gujaf-444	48	37	areas	area	NOUN
gujaf-444	48	38	of	of	ADP
gujaf-444	48	39	accounting	accounting	NOUN
gujaf-444	48	40	and	and	CCONJ
gujaf-444	48	41	finance	finance	NOUN
gujaf-444	48	42	for	for	ADP
gujaf-444	48	43	publication	publication	NOUN
gujaf-444	48	44	which	which	PRON
gujaf-444	48	45	include	include	VERB
gujaf-444	48	46	:	:	PUNCT
gujaf-444	48	47	accounting	accounting	NOUN
gujaf-444	48	48	standards	standard	NOUN
gujaf-444	48	49	,	,	PUNCT
gujaf-444	48	50	accounting	account	VERB
gujaf-444	48	51	information	information	NOUN
gujaf-444	48	52	system	system	NOUN
gujaf-444	48	53	,	,	PUNCT
gujaf-444	48	54	financial	financial	ADJ
gujaf-444	48	55	reporting	reporting	NOUN
gujaf-444	48	56	,	,	PUNCT
gujaf-444	48	57	earnings	earning	NOUN
gujaf-444	48	58	management	management	NOUN
gujaf-444	48	59	,	,	PUNCT
gujaf-444	48	60	,	,	PUNCT
gujaf-444	48	61	auditing	auditing	NOUN
gujaf-444	48	62	and	and	CCONJ
gujaf-444	48	63	investigation	investigation	NOUN
gujaf-444	48	64	,	,	PUNCT
gujaf-444	48	65	auditing	auditing	NOUN
gujaf-444	48	66	and	and	CCONJ
gujaf-444	48	67	standards	standard	NOUN
gujaf-444	48	68	,	,	PUNCT
gujaf-444	48	69	public	public	ADJ
gujaf-444	48	70	sector	sector	NOUN
gujaf-444	48	71	accounting	accounting	NOUN
gujaf-444	48	72	and	and	CCONJ
gujaf-444	48	73	auditing	auditing	NOUN
gujaf-444	48	74	,	,	PUNCT
gujaf-444	48	75	taxation	taxation	NOUN
gujaf-444	48	76	and	and	CCONJ
gujaf-444	48	77	revenue	revenue	NOUN
gujaf-444	48	78	administration	administration	NOUN
gujaf-444	48	79	,	,	PUNCT
gujaf-444	48	80	corporate	corporate	ADJ
gujaf-444	48	81	governance	governance	NOUN
gujaf-444	48	82	issues	issue	NOUN
gujaf-444	48	83	,	,	PUNCT
gujaf-444	48	84	corporate	corporate	ADJ
gujaf-444	48	85	social	social	ADJ
gujaf-444	48	86	responsibility	responsibility	NOUN
gujaf-444	48	87	,	,	PUNCT
gujaf-444	48	88	sustainability	sustainability	NOUN
gujaf-444	48	89	and	and	CCONJ
gujaf-444	48	90	environmental	environmental	ADJ
gujaf-444	48	91	reporting	reporting	NOUN
gujaf-444	48	92	issue	issue	NOUN
gujaf-444	48	93	,	,	PUNCT
gujaf-444	48	94	information	information	NOUN
gujaf-444	48	95	and	and	CCONJ
gujaf-444	48	96	communication	communication	NOUN
gujaf-444	48	97	technologyissues	technologyissue	NOUN
gujaf-444	48	98	,	,	PUNCT
gujaf-444	48	99	bankruptcyprediction	bankruptcyprediction	NOUN
gujaf-444	48	100	,	,	PUNCT
gujaf-444	48	101	corporate	corporate	ADJ
gujaf-444	48	102	finance	finance	NOUN
gujaf-444	48	103	,	,	PUNCT
gujaf-444	48	104	personal	personal	ADJ
gujaf-444	48	105	finance	finance	NOUN
gujaf-444	48	106	,	,	PUNCT
gujaf-444	48	107	merger	merger	NOUN
gujaf-444	48	108	and	and	CCONJ
gujaf-444	48	109	acquisitions	acquisition	NOUN
gujaf-444	48	110	,	,	PUNCT
gujaf-444	48	111	capital	capital	NOUN
gujaf-444	48	112	structure	structure	NOUN
gujaf-444	48	113	,	,	PUNCT
gujaf-444	48	114	working	work	VERB
gujaf-444	48	115	capital	capital	NOUN
gujaf-444	48	116	management	management	NOUN
gujaf-444	48	117	,	,	PUNCT
gujaf-444	48	118	enterprises	enterprise	NOUN
gujaf-444	48	119	risk	risk	NOUN
gujaf-444	48	120	management	management	NOUN
gujaf-444	48	121	,	,	PUNCT
gujaf-444	48	122	entrepreneurship	entrepreneurship	NOUN
gujaf-444	48	123	,	,	PUNCT
gujaf-444	48	124	international	international	ADJ
gujaf-444	48	125	business	business	NOUN
gujaf-444	48	126	accounting	accounting	NOUN
gujaf-444	48	127	and	and	CCONJ
gujaf-444	48	128	finance	finance	NOUN
gujaf-444	48	129	,	,	PUNCT
gujaf-444	48	130	banking	banking	NOUN
gujaf-444	48	131	crises	crisis	NOUN
gujaf-444	48	132	,	,	PUNCT
gujaf-444	48	133	bank‘s	bank‘s	PROPN
gujaf-444	48	134	profitability	profitability	NOUN
gujaf-444	48	135	,	,	PUNCT
gujaf-444	48	136	risk	risk	NOUN
gujaf-444	48	137	and	and	CCONJ
gujaf-444	48	138	insurance	insurance	NOUN
gujaf-444	48	139	issue	issue	NOUN
gujaf-444	48	140	,	,	PUNCT
gujaf-444	48	141	islamic	islamic	ADJ
gujaf-444	48	142	finance	finance	NOUN
gujaf-444	48	143	,	,	PUNCT
gujaf-444	48	144	conventional	conventional	ADJ
gujaf-444	48	145	and	and	CCONJ
gujaf-444	48	146	islamic	islamic	ADJ
gujaf-444	48	147	banks	bank	NOUN
gujaf-444	48	148	and	and	CCONJ
gujaf-444	48	149	so	so	ADV
gujaf-444	48	150	forth	forth	ADV
gujaf-444	48	151	.	.	PUNCT
gujaf-444	49	1	guidelinesforsubmissionandmanuscript	guidelinesforsubmissionandmanuscript	ADJ
gujaf-444	49	2	format	format	NOUN
gujaf-444	49	3	the	the	DET
gujaf-444	49	4	submission	submission	NOUN
gujaf-444	49	5	language	language	NOUN
gujaf-444	49	6	is	be	AUX
gujaf-444	49	7	english	english	PROPN
gujaf-444	49	8	and	and	CCONJ
gujaf-444	49	9	must	must	AUX
gujaf-444	49	10	be	be	AUX
gujaf-444	49	11	a	a	DET
gujaf-444	49	12	well	well	ADV
gujaf-444	49	13	-	-	PUNCT
gujaf-444	49	14	researched	research	VERB
gujaf-444	49	15	original	original	ADJ
gujaf-444	49	16	manuscript	manuscript	NOUN
gujaf-444	49	17	that	that	PRON
gujaf-444	49	18	has	have	AUX
gujaf-444	49	19	not	not	PART
gujaf-444	49	20	previously	previously	ADV
gujaf-444	49	21	been	be	AUX
gujaf-444	49	22	submitted	submit	VERB
gujaf-444	49	23	elsewhere	elsewhere	ADV
gujaf-444	49	24	for	for	ADP
gujaf-444	49	25	publication	publication	NOUN
gujaf-444	49	26	.	.	PUNCT
gujaf-444	50	1	the	the	DET
gujaf-444	50	2	paper	paper	NOUN
gujaf-444	50	3	should	should	AUX
gujaf-444	50	4	not	not	PART
gujaf-444	50	5	exceed	exceed	VERB
gujaf-444	50	6	more	more	ADJ
gujaf-444	50	7	than	than	ADP
gujaf-444	50	8	15	15	NUM
gujaf-444	50	9	pages	page	NOUN
gujaf-444	50	10	on	on	ADP
gujaf-444	50	11	a4	a4	NOUN
gujaf-444	50	12	type	type	NOUN
gujaf-444	50	13	paper	paper	NOUN
gujaf-444	50	14	in	in	ADP
gujaf-444	50	15	ms	ms	ADJ
gujaf-444	50	16	-	-	PUNCT
gujaf-444	50	17	word	word	NOUN
gujaf-444	50	18	format	format	NOUN
gujaf-444	50	19	,	,	PUNCT
gujaf-444	50	20	1.5	1.5	NUM
gujaf-444	50	21	-	-	PUNCT
gujaf-444	50	22	line	line	NOUN
gujaf-444	50	23	spacing	spacing	NOUN
gujaf-444	50	24	,	,	PUNCT
gujaf-444	50	25	12	12	NUM
gujaf-444	50	26	font	font	NOUN
gujaf-444	50	27	size	size	NOUN
gujaf-444	50	28	in	in	ADP
gujaf-444	50	29	times	time	NOUN
gujaf-444	50	30	new	new	ADJ
gujaf-444	50	31	roman	roman	NOUN
gujaf-444	50	32	.	.	PUNCT
gujaf-444	51	1	manuscript	manuscript	NOUN
gujaf-444	51	2	should	should	AUX
gujaf-444	51	3	be	be	AUX
gujaf-444	51	4	tested	test	VERB
gujaf-444	51	5	for	for	ADP
gujaf-444	51	6	plagiarism	plagiarism	NOUN
gujaf-444	51	7	before	before	ADP
gujaf-444	51	8	submission	submission	NOUN
gujaf-444	51	9	,	,	PUNCT
gujaf-444	51	10	as	as	SCONJ
gujaf-444	51	11	the	the	DET
gujaf-444	51	12	maximum	maximum	ADJ
gujaf-444	51	13	similarity	similarity	NOUN
gujaf-444	51	14	index	index	NOUN
gujaf-444	51	15	acceptable	acceptable	ADJ
gujaf-444	51	16	by	by	ADP
gujaf-444	51	17	gujaf	gujaf	NOUN
gujaf-444	51	18	is	be	AUX
gujaf-444	51	19	25	25	NUM
gujaf-444	51	20	percent	percent	NOUN
gujaf-444	51	21	.	.	PUNCT
gujaf-444	52	1	furthermore	furthermore	ADV
gujaf-444	52	2	,	,	PUNCT
gujaf-444	52	3	the	the	DET
gujaf-444	52	4	length	length	NOUN
gujaf-444	52	5	of	of	ADP
gujaf-444	52	6	a	a	DET
gujaf-444	52	7	complete	complete	ADJ
gujaf-444	52	8	article	article	NOUN
gujaf-444	52	9	should	should	AUX
gujaf-444	52	10	not	not	PART
gujaf-444	52	11	exceed	exceed	VERB
gujaf-444	52	12	5000	5000	NUM
gujaf-444	52	13	words	word	NOUN
gujaf-444	52	14	including	include	VERB
gujaf-444	52	15	an	an	DET
gujaf-444	52	16	abstract	abstract	NOUN
gujaf-444	52	17	of	of	ADP
gujaf-444	52	18	not	not	PART
gujaf-444	52	19	more	more	ADJ
gujaf-444	52	20	than	than	ADP
gujaf-444	52	21	250	250	NUM
gujaf-444	52	22	words	word	NOUN
gujaf-444	52	23	with	with	ADP
gujaf-444	52	24	a	a	DET
gujaf-444	52	25	minimum	minimum	NOUN
gujaf-444	52	26	of	of	ADP
gujaf-444	52	27	four	four	NUM
gujaf-444	52	28	key	key	ADJ
gujaf-444	52	29	words	word	NOUN
gujaf-444	52	30	immediately	immediately	ADV
gujaf-444	52	31	after	after	ADP
gujaf-444	52	32	the	the	DET
gujaf-444	52	33	abstract	abstract	NOUN
gujaf-444	52	34	.	.	PUNCT
gujaf-444	53	1	all	all	DET
gujaf-444	53	2	references	reference	NOUN
gujaf-444	53	3	including	include	VERB
gujaf-444	53	4	in	in	ADP
gujaf-444	53	5	text	text	NOUN
gujaf-444	53	6	citation	citation	NOUN
gujaf-444	53	7	and	and	CCONJ
gujaf-444	53	8	reference	reference	NOUN
gujaf-444	53	9	list	list	NOUN
gujaf-444	53	10	,	,	PUNCT
gujaf-444	53	11	tables	table	NOUN
gujaf-444	53	12	and	and	CCONJ
gujaf-444	53	13	figures	figure	NOUN
gujaf-444	53	14	should	should	AUX
gujaf-444	53	15	be	be	AUX
gujaf-444	53	16	in	in	ADP
gujaf-444	53	17	line	line	NOUN
gujaf-444	53	18	with	with	ADP
gujaf-444	53	19	apa	apa	PROPN
gujaf-444	53	20	7th	7th	PROPN
gujaf-444	53	21	edition	edition	NOUN
gujaf-444	53	22	publication	publication	NOUN
gujaf-444	53	23	manual	manual	NOUN
gujaf-444	53	24	.	.	PUNCT
gujaf-444	54	1	finally	finally	ADV
gujaf-444	54	2	,	,	PUNCT
gujaf-444	54	3	manuscript	manuscript	NOUN
gujaf-444	54	4	should	should	AUX
gujaf-444	54	5	be	be	AUX
gujaf-444	54	6	send	send	VERB
gujaf-444	54	7	to	to	ADP
gujaf-444	54	8	our	our	PRON
gujaf-444	54	9	email	email	NOUN
gujaf-444	54	10	address	address	NOUN
gujaf-444	54	11	elfarouk105@gmail.comand	elfarouk105@gmail.comand	PROPN
gujaf-444	54	12	a	a	DET
gujaf-444	54	13	copy	copy	NOUN
gujaf-444	54	14	to	to	ADP
gujaf-444	54	15	our	our	PRON
gujaf-444	54	16	website	website	NOUN
gujaf-444	54	17	on	on	ADP
gujaf-444	54	18	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-444	54	19	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	54	20	,	,	PUNCT
gujaf-444	54	21	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	54	22	vii	vii	NOUN
gujaf-444	54	23	publication	publication	NOUN
gujaf-444	54	24	procedure	procedure	NOUN
gujaf-444	54	25	after	after	ADP
gujaf-444	54	26	receiving	receive	VERB
gujaf-444	54	27	a	a	DET
gujaf-444	54	28	manuscript	manuscript	NOUN
gujaf-444	54	29	that	that	PRON
gujaf-444	54	30	is	be	AUX
gujaf-444	54	31	within	within	ADP
gujaf-444	54	32	the	the	DET
gujaf-444	54	33	similarity	similarity	NOUN
gujaf-444	54	34	index	index	NOUN
gujaf-444	54	35	threshold	threshold	NOUN
gujaf-444	54	36	,	,	PUNCT
gujaf-444	54	37	a	a	DET
gujaf-444	54	38	confirmation	confirmation	NOUN
gujaf-444	54	39	email	email	NOUN
gujaf-444	54	40	will	will	AUX
gujaf-444	54	41	be	be	AUX
gujaf-444	54	42	send	send	VERB
gujaf-444	54	43	together	together	ADV
gujaf-444	54	44	with	with	ADP
gujaf-444	54	45	a	a	DET
gujaf-444	54	46	request	request	NOUN
gujaf-444	54	47	to	to	PART
gujaf-444	54	48	pay	pay	VERB
gujaf-444	54	49	a	a	DET
gujaf-444	54	50	review	review	NOUN
gujaf-444	54	51	proceeding	proceed	VERB
gujaf-444	54	52	fee.at	fee.at	NOUN
gujaf-444	54	53	this	this	DET
gujaf-444	54	54	point	point	NOUN
gujaf-444	54	55	,	,	PUNCT
gujaf-444	54	56	the	the	DET
gujaf-444	54	57	editorial	editorial	ADJ
gujaf-444	54	58	board	board	NOUN
gujaf-444	54	59	will	will	AUX
gujaf-444	54	60	take	take	VERB
gujaf-444	54	61	a	a	DET
gujaf-444	54	62	decision	decision	NOUN
gujaf-444	54	63	on	on	ADP
gujaf-444	54	64	accepting	accept	VERB
gujaf-444	54	65	,	,	PUNCT
gujaf-444	54	66	rejecting	reject	VERB
gujaf-444	54	67	or	or	CCONJ
gujaf-444	54	68	making	make	VERB
gujaf-444	54	69	a	a	DET
gujaf-444	54	70	resubmission	resubmission	NOUN
gujaf-444	54	71	of	of	ADP
gujaf-444	54	72	the	the	DET
gujaf-444	54	73	manuscript	manuscript	NOUN
gujaf-444	54	74	based	base	VERB
gujaf-444	54	75	on	on	ADP
gujaf-444	54	76	the	the	DET
gujaf-444	54	77	outcome	outcome	NOUN
gujaf-444	54	78	of	of	ADP
gujaf-444	54	79	the	the	DET
gujaf-444	54	80	double	double	ADJ
gujaf-444	54	81	-	-	PUNCT
gujaf-444	54	82	blind	blind	ADJ
gujaf-444	54	83	peer	peer	NOUN
gujaf-444	54	84	review	review	NOUN
gujaf-444	54	85	.	.	PUNCT
gujaf-444	55	1	those	those	DET
gujaf-444	55	2	authors	author	NOUN
gujaf-444	55	3	whose	whose	DET
gujaf-444	55	4	manuscript	manuscript	NOUN
gujaf-444	55	5	were	be	AUX
gujaf-444	55	6	accepted	accept	VERB
gujaf-444	55	7	for	for	ADP
gujaf-444	55	8	publication	publication	NOUN
gujaf-444	55	9	will	will	AUX
gujaf-444	55	10	be	be	AUX
gujaf-444	55	11	asked	ask	VERB
gujaf-444	55	12	to	to	PART
gujaf-444	55	13	pay	pay	VERB
gujaf-444	55	14	a	a	DET
gujaf-444	55	15	publication	publication	NOUN
gujaf-444	55	16	fee	fee	NOUN
gujaf-444	55	17	,	,	PUNCT
gujaf-444	55	18	after	after	ADP
gujaf-444	55	19	effecting	effect	VERB
gujaf-444	55	20	all	all	DET
gujaf-444	55	21	suggested	suggest	VERB
gujaf-444	55	22	corrections	correction	NOUN
gujaf-444	55	23	and	and	CCONJ
gujaf-444	55	24	changes	change	NOUN
gujaf-444	55	25	made	make	VERB
gujaf-444	55	26	on	on	ADP
gujaf-444	55	27	the	the	DET
gujaf-444	55	28	manuscript	manuscript	NOUN
gujaf-444	55	29	.	.	PUNCT
gujaf-444	56	1	all	all	DET
gujaf-444	56	2	corrected	correct	VERB
gujaf-444	56	3	papers	paper	NOUN
gujaf-444	56	4	returned	return	VERB
gujaf-444	56	5	within	within	ADP
gujaf-444	56	6	the	the	DET
gujaf-444	56	7	specified	specify	VERB
gujaf-444	56	8	time	time	NOUN
gujaf-444	56	9	frame	frame	NOUN
gujaf-444	56	10	will	will	AUX
gujaf-444	56	11	be	be	AUX
gujaf-444	56	12	published	publish	VERB
gujaf-444	56	13	in	in	ADP
gujaf-444	56	14	that	that	DET
gujaf-444	56	15	issue	issue	NOUN
gujaf-444	56	16	.	.	PUNCT
gujaf-444	57	1	paymentdetails	paymentdetail	NOUN
gujaf-444	57	2	bank	bank	NOUN
gujaf-444	57	3	:	:	PUNCT
gujaf-444	57	4	fcmb	fcmb	PROPN
gujaf-444	57	5	accountnumber:7278465011	accountnumber:7278465011	PROPN
gujaf-444	57	6	accountname	accountname	PROPN
gujaf-444	57	7	:	:	PUNCT
gujaf-444	57	8	gusau	gusau	ADJ
gujaf-444	57	9	journalof	journalof	PROPN
gujaf-444	57	10	accountingand	accountingand	PROPN
gujaf-444	57	11	finance	finance	NOUN
gujaf-444	57	12	forinquiry	forinquiry	NOUN
gujaf-444	57	13	thehead	thehead	ADJ
gujaf-444	57	14	,	,	PUNCT
gujaf-444	57	15	department	department	NOUN
gujaf-444	57	16	of	of	ADP
gujaf-444	57	17	accounting	accounting	NOUN
gujaf-444	57	18	and	and	CCONJ
gujaf-444	57	19	finance	finance	NOUN
gujaf-444	57	20	,	,	PUNCT
gujaf-444	57	21	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-444	57	22	,	,	PUNCT
gujaf-444	57	23	zamfarastate	zamfarastate	NOUN
gujaf-444	57	24	.	.	PUNCT
gujaf-444	57	25	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-444	58	1	+2348069393824	+2348069393824	DET
gujaf-444	58	2	formoreinformation	formoreinformation	NOUN
gujaf-444	58	3	,	,	PUNCT
gujaf-444	58	4	contact	contact	NOUN
gujaf-444	58	5	theeditor	theeditor	NOUN
gujaf-444	58	6	-	-	PUNCT
gujaf-444	58	7	in	in	ADP
gujaf-444	58	8	-	-	PUNCT
gujaf-444	58	9	chiefon+2348067766435	chiefon+2348067766435	NOUN
gujaf-444	58	10	theassociateeditoron+2348036057525	theassociateeditoron+2348036057525	NOUN
gujaf-444	58	11	orvisit	orvisit	NOUN
gujaf-444	58	12	ourwebsiteonwww.gujaf.com.ngorjournals.gujaf.com.ng	ourwebsiteonwww.gujaf.com.ngorjournals.gujaf.com.ng	ADJ
gujaf-444	58	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	58	14	,	,	PUNCT
gujaf-444	58	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	58	16	469	469	NUM
gujaf-444	58	17	board	board	NOUN
gujaf-444	58	18	independence	independence	NOUN
gujaf-444	58	19	,	,	PUNCT
gujaf-444	58	20	gender	gender	NOUN
gujaf-444	58	21	diversity	diversity	NOUN
gujaf-444	58	22	,	,	PUNCT
gujaf-444	58	23	and	and	CCONJ
gujaf-444	58	24	financial	financial	ADJ
gujaf-444	58	25	expertise	expertise	NOUN
gujaf-444	58	26	asdriversoffirmperformanceinemergingmarkets	asdriversoffirmperformanceinemergingmarket	NOUN
gujaf-444	58	27	:	:	PUNCT
gujaf-444	58	28	empirical	empirical	ADJ
gujaf-444	58	29	insights	insight	NOUN
gujaf-444	58	30	from	from	ADP
gujaf-444	58	31	the	the	DET
gujaf-444	58	32	nigerian	nigerian	ADJ
gujaf-444	58	33	manufacturing	manufacturing	NOUN
gujaf-444	58	34	sector	sector	NOUN
gujaf-444	58	35	agbeyinka	agbeyinka	PROPN
gujaf-444	58	36	yinka	yinka	PROPN
gujaf-444	58	37	ibrahim	ibrahim	PROPN
gujaf-444	58	38	department	department	PROPN
gujaf-444	58	39	of	of	ADP
gujaf-444	58	40	accounting	accounting	PROPN
gujaf-444	58	41	science	science	PROPN
gujaf-444	58	42	walter	walter	PROPN
gujaf-444	58	43	sisulu	sisulu	PROPN
gujaf-444	58	44	university	university	PROPN
gujaf-444	58	45	,	,	PUNCT
gujaf-444	58	46	mthatha	mthatha	PROPN
gujaf-444	58	47	,	,	PUNCT
gujaf-444	58	48	southafrica	southafrica	PROPN
gujaf-444	58	49	ibrahim.yadeyinka@gmail.com	ibrahim.yadeyinka@gmail.com	X
gujaf-444	58	50	https://doi.org/10.57233/gujaf.v5i1.24	https://doi.org/10.57233/gujaf.v5i1.24	NOUN
gujaf-444	58	51	abstract	abstract	ADJ
gujaf-444	58	52	corporate	corporate	ADJ
gujaf-444	58	53	governance	governance	NOUN
gujaf-444	58	54	remains	remain	VERB
gujaf-444	58	55	a	a	DET
gujaf-444	58	56	pivotal	pivotal	ADJ
gujaf-444	58	57	factor	factor	NOUN
gujaf-444	58	58	influencing	influence	VERB
gujaf-444	58	59	firm	firm	ADJ
gujaf-444	58	60	financial	financial	ADJ
gujaf-444	58	61	performance	performance	NOUN
gujaf-444	58	62	,	,	PUNCT
gujaf-444	58	63	especially	especially	ADV
gujaf-444	58	64	within	within	ADP
gujaf-444	58	65	emerging	emerge	VERB
gujaf-444	58	66	economies	economy	NOUN
gujaf-444	58	67	.	.	PUNCT
gujaf-444	59	1	this	this	DET
gujaf-444	59	2	study	study	NOUN
gujaf-444	59	3	investigates	investigate	VERB
gujaf-444	59	4	how	how	SCONJ
gujaf-444	59	5	board	board	NOUN
gujaf-444	59	6	characteristics	characteristic	NOUN
gujaf-444	59	7	and	and	CCONJ
gujaf-444	59	8	audit	audit	NOUN
gujaf-444	59	9	committee	committee	NOUN
gujaf-444	59	10	expertise	expertise	NOUN
gujaf-444	59	11	affectfirm	affectfirm	PROPN
gujaf-444	59	12	profitability	profitability	NOUN
gujaf-444	59	13	,	,	PUNCT
gujaf-444	59	14	proxied	proxie	VERB
gujaf-444	59	15	by	by	ADP
gujaf-444	59	16	return	return	NOUN
gujaf-444	59	17	on	on	ADP
gujaf-444	59	18	assets	asset	NOUN
gujaf-444	59	19	(	(	PUNCT
gujaf-444	59	20	roa	roa	NOUN
gujaf-444	59	21	)	)	PUNCT
gujaf-444	59	22	,	,	PUNCT
gujaf-444	59	23	using	use	VERB
gujaf-444	59	24	panel	panel	NOUN
gujaf-444	59	25	data	datum	NOUN
gujaf-444	59	26	from	from	ADP
gujaf-444	59	27	24	24	NUM
gujaf-444	59	28	nigerian	nigerian	ADJ
gujaf-444	59	29	manufacturing	manufacturing	NOUN
gujaf-444	59	30	firms	firm	NOUN
gujaf-444	59	31	over	over	ADP
gujaf-444	59	32	the	the	DET
gujaf-444	59	33	period	period	NOUN
gujaf-444	59	34	2012–2021	2012–2021	NUM
gujaf-444	59	35	.	.	PUNCT
gujaf-444	60	1	employing	employ	VERB
gujaf-444	60	2	generalized	generalized	ADJ
gujaf-444	60	3	least	least	ADJ
gujaf-444	60	4	squares	square	NOUN
gujaf-444	60	5	(	(	PUNCT
gujaf-444	60	6	gls	gls	NOUN
gujaf-444	60	7	)	)	PUNCT
gujaf-444	60	8	regression	regression	NOUN
gujaf-444	60	9	with	with	ADP
gujaf-444	60	10	interaction	interaction	NOUN
gujaf-444	60	11	terms	term	NOUN
gujaf-444	60	12	,	,	PUNCT
gujaf-444	60	13	the	the	DET
gujaf-444	60	14	analysis	analysis	NOUN
gujaf-444	60	15	reveals	reveal	VERB
gujaf-444	60	16	that	that	SCONJ
gujaf-444	60	17	board	board	NOUN
gujaf-444	60	18	independence	independence	NOUN
gujaf-444	60	19	,	,	PUNCT
gujaf-444	60	20	gender	gender	NOUN
gujaf-444	60	21	diversity	diversity	NOUN
gujaf-444	60	22	,	,	PUNCT
gujaf-444	60	23	and	and	CCONJ
gujaf-444	60	24	financial	financial	ADJ
gujaf-444	60	25	expertise	expertise	NOUN
gujaf-444	60	26	significantly	significantly	ADV
gujaf-444	60	27	enhance	enhance	VERB
gujaf-444	60	28	roa	roa	PROPN
gujaf-444	60	29	,	,	PUNCT
gujaf-444	60	30	while	while	SCONJ
gujaf-444	60	31	board	board	NOUN
gujaf-444	60	32	size	size	NOUN
gujaf-444	60	33	and	and	CCONJ
gujaf-444	60	34	meeting	meeting	NOUN
gujaf-444	60	35	frequency	frequency	NOUN
gujaf-444	60	36	do	do	AUX
gujaf-444	60	37	not	not	PART
gujaf-444	60	38	show	show	VERB
gujaf-444	60	39	significant	significant	ADJ
gujaf-444	60	40	effects	effect	NOUN
gujaf-444	60	41	.	.	PUNCT
gujaf-444	61	1	moreover	moreover	ADV
gujaf-444	61	2	,	,	PUNCT
gujaf-444	61	3	audit	audit	NOUN
gujaf-444	61	4	committee	committee	NOUN
gujaf-444	61	5	expertise	expertise	NOUN
gujaf-444	61	6	positively	positively	ADV
gujaf-444	61	7	moderates	moderate	VERB
gujaf-444	61	8	the	the	DET
gujaf-444	61	9	impact	impact	NOUN
gujaf-444	61	10	of	of	ADP
gujaf-444	61	11	independent	independent	ADJ
gujaf-444	61	12	directors	director	NOUN
gujaf-444	61	13	,	,	PUNCT
gujaf-444	61	14	gender	gender	NOUN
gujaf-444	61	15	-	-	PUNCT
gujaf-444	61	16	diverse	diverse	ADJ
gujaf-444	61	17	boards	board	NOUN
gujaf-444	61	18	,	,	PUNCT
gujaf-444	61	19	and	and	CCONJ
gujaf-444	61	20	financial	financial	ADJ
gujaf-444	61	21	literacy	literacy	NOUN
gujaf-444	61	22	on	on	ADP
gujaf-444	61	23	firm	firm	ADJ
gujaf-444	61	24	performance	performance	NOUN
gujaf-444	61	25	,	,	PUNCT
gujaf-444	61	26	underscoring	underscore	VERB
gujaf-444	61	27	the	the	DET
gujaf-444	61	28	synergistic	synergistic	ADJ
gujaf-444	61	29	role	role	NOUN
gujaf-444	61	30	of	of	ADP
gujaf-444	61	31	governance	governance	NOUN
gujaf-444	61	32	structures	structure	NOUN
gujaf-444	61	33	.	.	PUNCT
gujaf-444	62	1	these	these	DET
gujaf-444	62	2	findings	finding	NOUN
gujaf-444	62	3	validate	validate	VERB
gujaf-444	62	4	agency	agency	NOUN
gujaf-444	62	5	theory	theory	NOUN
gujaf-444	62	6	and	and	CCONJ
gujaf-444	62	7	resource	resource	NOUN
gujaf-444	62	8	dependence	dependence	NOUN
gujaf-444	62	9	theory	theory	NOUN
gujaf-444	62	10	by	by	ADP
gujaf-444	62	11	demonstrating	demonstrate	VERB
gujaf-444	62	12	that	that	SCONJ
gujaf-444	62	13	effective	effective	ADJ
gujaf-444	62	14	monitoring	monitoring	NOUN
gujaf-444	62	15	and	and	CCONJ
gujaf-444	62	16	resource	resource	NOUN
gujaf-444	62	17	provision	provision	NOUN
gujaf-444	62	18	through	through	ADP
gujaf-444	62	19	expert	expert	NOUN
gujaf-444	62	20	audit	audit	NOUN
gujaf-444	62	21	committees	committee	NOUN
gujaf-444	62	22	and	and	CCONJ
gujaf-444	62	23	diverse	diverse	ADJ
gujaf-444	62	24	,	,	PUNCT
gujaf-444	62	25	skilled	skilled	ADJ
gujaf-444	62	26	boards	board	NOUN
gujaf-444	62	27	improve	improve	VERB
gujaf-444	62	28	firm	firm	ADJ
gujaf-444	62	29	outcomes	outcome	NOUN
gujaf-444	62	30	in	in	ADP
gujaf-444	62	31	the	the	DET
gujaf-444	62	32	nigerian	nigerian	ADJ
gujaf-444	62	33	manufacturing	manufacturing	NOUN
gujaf-444	62	34	sector	sector	NOUN
gujaf-444	62	35	.	.	PUNCT
gujaf-444	63	1	policy	policy	NOUN
gujaf-444	63	2	implications	implication	NOUN
gujaf-444	63	3	highlight	highlight	VERB
gujaf-444	63	4	the	the	DET
gujaf-444	63	5	need	need	NOUN
gujaf-444	63	6	to	to	PART
gujaf-444	63	7	enforce	enforce	VERB
gujaf-444	63	8	regulatory	regulatory	ADJ
gujaf-444	63	9	measures	measure	NOUN
gujaf-444	63	10	promoting	promote	VERB
gujaf-444	63	11	board	board	NOUN
gujaf-444	63	12	independence	independence	NOUN
gujaf-444	63	13	,	,	PUNCT
gujaf-444	63	14	gender	gender	NOUN
gujaf-444	63	15	diversity	diversity	NOUN
gujaf-444	63	16	,	,	PUNCT
gujaf-444	63	17	and	and	CCONJ
gujaf-444	63	18	financial	financial	ADJ
gujaf-444	63	19	competency	competency	NOUN
gujaf-444	63	20	,	,	PUNCT
gujaf-444	63	21	alongside	alongside	ADP
gujaf-444	63	22	strengthening	strengthen	VERB
gujaf-444	63	23	audit	audit	NOUN
gujaf-444	63	24	committee	committee	NOUN
gujaf-444	63	25	capabilities	capability	NOUN
gujaf-444	63	26	,	,	PUNCT
gujaf-444	63	27	to	to	PART
gujaf-444	63	28	enhance	enhance	VERB
gujaf-444	63	29	corporate	corporate	ADJ
gujaf-444	63	30	governance	governance	NOUN
gujaf-444	63	31	quality	quality	NOUN
gujaf-444	63	32	and	and	CCONJ
gujaf-444	63	33	firm	firm	ADJ
gujaf-444	63	34	value	value	NOUN
gujaf-444	63	35	.	.	PUNCT
gujaf-444	64	1	this	this	DET
gujaf-444	64	2	study	study	NOUN
gujaf-444	64	3	contributes	contribute	VERB
gujaf-444	64	4	novel	novel	ADJ
gujaf-444	64	5	empirical	empirical	ADJ
gujaf-444	64	6	evidence	evidence	NOUN
gujaf-444	64	7	for	for	ADP
gujaf-444	64	8	governance	governance	NOUN
gujaf-444	64	9	reforms	reform	NOUN
gujaf-444	64	10	tailored	tailor	VERB
gujaf-444	64	11	to	to	ADP
gujaf-444	64	12	developing	develop	VERB
gujaf-444	64	13	economies	economy	NOUN
gujaf-444	64	14	with	with	ADP
gujaf-444	64	15	similar	similar	ADJ
gujaf-444	64	16	institutional	institutional	ADJ
gujaf-444	64	17	contexts	contexts	NOUN
gujaf-444	64	18	.	.	PUNCT
gujaf-444	65	1	keyword	keyword	NOUN
gujaf-444	65	2	:	:	PUNCT
gujaf-444	65	3	corporate	corporate	ADJ
gujaf-444	65	4	governance	governance	NOUN
gujaf-444	65	5	,	,	PUNCT
gujaf-444	65	6	firm	firm	ADJ
gujaf-444	65	7	performance	performance	NOUN
gujaf-444	65	8	,	,	PUNCT
gujaf-444	65	9	board	board	NOUN
gujaf-444	65	10	independence	independence	NOUN
gujaf-444	65	11	,	,	PUNCT
gujaf-444	65	12	audit	audit	NOUN
gujaf-444	65	13	committee	committee	NOUN
gujaf-444	65	14	expertise	expertise	NOUN
gujaf-444	65	15	,	,	PUNCT
gujaf-444	65	16	gender	gender	NOUN
gujaf-444	65	17	diversity	diversity	NOUN
gujaf-444	65	18	,	,	PUNCT
gujaf-444	65	19	financial	financial	ADJ
gujaf-444	65	20	expertise	expertise	NOUN
gujaf-444	65	21	jelcodes	jelcode	NOUN
gujaf-444	65	22	:	:	PUNCT
gujaf-444	65	23	g34,m41,m48,l25	g34,m41,m48,l25	NOUN
gujaf-444	65	24	1.0	1.0	NUM
gujaf-444	65	25	introduction	introduction	NOUN
gujaf-444	65	26	corporate	corporate	ADJ
gujaf-444	65	27	governance	governance	NOUN
gujaf-444	65	28	mechanisms	mechanism	NOUN
gujaf-444	65	29	have	have	AUX
gujaf-444	65	30	become	become	VERB
gujaf-444	65	31	indispensable	indispensable	ADJ
gujaf-444	65	32	in	in	ADP
gujaf-444	65	33	enhancing	enhance	VERB
gujaf-444	65	34	firm	firm	ADJ
gujaf-444	65	35	performance	performance	NOUN
gujaf-444	65	36	and	and	CCONJ
gujaf-444	65	37	ensuring	ensure	VERB
gujaf-444	65	38	shareholder	shareholder	NOUN
gujaf-444	65	39	value	value	NOUN
gujaf-444	65	40	,	,	PUNCT
gujaf-444	65	41	particularly	particularly	ADV
gujaf-444	65	42	in	in	ADP
gujaf-444	65	43	emerging	emerge	VERB
gujaf-444	65	44	economies	economy	NOUN
gujaf-444	65	45	such	such	ADJ
gujaf-444	65	46	as	as	ADP
gujaf-444	65	47	nigeria	nigeria	PROPN
gujaf-444	65	48	,	,	PUNCT
gujaf-444	65	49	where	where	SCONJ
gujaf-444	65	50	institutional	institutional	ADJ
gujaf-444	65	51	frameworks	framework	NOUN
gujaf-444	65	52	remain	remain	VERB
gujaf-444	65	53	in	in	ADP
gujaf-444	65	54	flux	flux	NOUN
gujaf-444	65	55	(	(	PUNCT
gujaf-444	65	56	al	al	PROPN
gujaf-444	65	57	-	-	PUNCT
gujaf-444	65	58	matari	matari	PROPN
gujaf-444	65	59	et	et	PROPN
gujaf-444	65	60	al	al	PROPN
gujaf-444	65	61	.	.	PROPN
gujaf-444	65	62	,	,	PUNCT
gujaf-444	65	63	2022	2022	NUM
gujaf-444	65	64	)	)	PUNCT
gujaf-444	65	65	.	.	PUNCT
gujaf-444	66	1	board	board	NOUN
gujaf-444	66	2	attributes	attribute	VERB
gujaf-444	66	3	,	,	PUNCT
gujaf-444	66	4	such	such	ADJ
gujaf-444	66	5	as	as	ADP
gujaf-444	66	6	board	board	NOUN
gujaf-444	66	7	size	size	NOUN
gujaf-444	66	8	,	,	PUNCT
gujaf-444	66	9	independence	independence	NOUN
gujaf-444	66	10	,	,	PUNCT
gujaf-444	66	11	gender	gender	NOUN
gujaf-444	66	12	diversity	diversity	NOUN
gujaf-444	66	13	,	,	PUNCT
gujaf-444	66	14	and	and	CCONJ
gujaf-444	66	15	meeting	meeting	NOUN
gujaf-444	66	16	frequency	frequency	NOUN
gujaf-444	66	17	,	,	PUNCT
gujaf-444	66	18	are	be	AUX
gujaf-444	66	19	often	often	ADV
gujaf-444	66	20	deployed	deploy	VERB
gujaf-444	66	21	as	as	SCONJ
gujaf-444	66	22	core	core	NOUN
gujaf-444	66	23	metrics	metric	NOUN
gujaf-444	66	24	to	to	PART
gujaf-444	66	25	evaluate	evaluate	VERB
gujaf-444	66	26	corporate	corporate	ADJ
gujaf-444	66	27	governance	governance	NOUN
gujaf-444	66	28	effectiveness	effectiveness	NOUN
gujaf-444	66	29	.	.	PUNCT
gujaf-444	67	1	while	while	SCONJ
gujaf-444	67	2	a	a	DET
gujaf-444	67	3	considerable	considerable	ADJ
gujaf-444	67	4	body	body	NOUN
gujaf-444	67	5	of	of	ADP
gujaf-444	67	6	literature	literature	NOUN
gujaf-444	67	7	confirms	confirm	VERB
gujaf-444	67	8	the	the	DET
gujaf-444	67	9	positive	positive	ADJ
gujaf-444	67	10	role	role	NOUN
gujaf-444	67	11	of	of	ADP
gujaf-444	67	12	board	board	NOUN
gujaf-444	67	13	structures	structure	NOUN
gujaf-444	67	14	in	in	ADP
gujaf-444	67	15	shaping	shape	VERB
gujaf-444	67	16	financial	financial	ADJ
gujaf-444	67	17	outcomes	outcome	NOUN
gujaf-444	67	18	(	(	PUNCT
gujaf-444	67	19	bhagat	bhagat	PROPN
gujaf-444	67	20	&	&	CCONJ
gujaf-444	67	21	bolton	bolton	PROPN
gujaf-444	67	22	,	,	PUNCT
gujaf-444	67	23	2019	2019	NUM
gujaf-444	67	24	;	;	PUNCT
gujaf-444	67	25	ahmed	ahmed	PROPN
gujaf-444	67	26	&	&	CCONJ
gujaf-444	67	27	dey	dey	PROPN
gujaf-444	67	28	,	,	PUNCT
gujaf-444	67	29	2023	2023	NUM
gujaf-444	67	30	)	)	PUNCT
gujaf-444	67	31	,	,	PUNCT
gujaf-444	67	32	the	the	DET
gujaf-444	67	33	contextual	contextual	ADJ
gujaf-444	67	34	nuances	nuance	NOUN
gujaf-444	67	35	within	within	ADP
gujaf-444	67	36	developing	develop	VERB
gujaf-444	67	37	economies	economy	NOUN
gujaf-444	67	38	,	,	PUNCT
gujaf-444	67	39	coupled	couple	VERB
gujaf-444	67	40	with	with	ADP
gujaf-444	67	41	regulatory	regulatory	ADJ
gujaf-444	67	42	enforcement	enforcement	NOUN
gujaf-444	67	43	inconsistencies	inconsistency	NOUN
gujaf-444	67	44	,	,	PUNCT
gujaf-444	67	45	raise	raise	VERB
gujaf-444	67	46	questions	question	NOUN
gujaf-444	67	47	about	about	ADP
gujaf-444	67	48	the	the	DET
gujaf-444	67	49	strength	strength	NOUN
gujaf-444	67	50	and	and	CCONJ
gujaf-444	67	51	direction	direction	NOUN
gujaf-444	67	52	of	of	ADP
gujaf-444	67	53	such	such	ADJ
gujaf-444	67	54	relationships	relationship	NOUN
gujaf-444	67	55	.	.	PUNCT
gujaf-444	68	1	in	in	ADP
gujaf-444	68	2	this	this	DET
gujaf-444	68	3	light	light	NOUN
gujaf-444	68	4	,	,	PUNCT
gujaf-444	68	5	the	the	DET
gujaf-444	68	6	manufacturing	manufacturing	NOUN
gujaf-444	68	7	sector	sector	NOUN
gujaf-444	68	8	,	,	PUNCT
gujaf-444	68	9	which	which	PRON
gujaf-444	68	10	constitutes	constitute	VERB
gujaf-444	68	11	a	a	DET
gujaf-444	68	12	significant	significant	ADJ
gujaf-444	68	13	component	component	NOUN
gujaf-444	68	14	of	of	ADP
gujaf-444	68	15	nigeria	nigeria	PROPN
gujaf-444	68	16	's	's	PART
gujaf-444	68	17	real	real	ADJ
gujaf-444	68	18	economy	economy	NOUN
gujaf-444	68	19	,	,	PUNCT
gujaf-444	68	20	provides	provide	VERB
gujaf-444	68	21	a	a	DET
gujaf-444	68	22	useful	useful	ADJ
gujaf-444	68	23	empirical	empirical	ADJ
gujaf-444	68	24	backdrop	backdrop	NOUN
gujaf-444	68	25	to	to	PART
gujaf-444	68	26	assess	assess	VERB
gujaf-444	68	27	the	the	DET
gujaf-444	68	28	governance	governance	NOUN
gujaf-444	68	29	-	-	PUNCT
gujaf-444	68	30	performance	performance	NOUN
gujaf-444	68	31	nexus	nexus	NOUN
gujaf-444	68	32	.	.	PUNCT
gujaf-444	69	1	audit	audit	NOUN
gujaf-444	69	2	committees	committee	NOUN
gujaf-444	69	3	have	have	AUX
gujaf-444	69	4	received	receive	VERB
gujaf-444	69	5	growing	grow	VERB
gujaf-444	69	6	attention	attention	NOUN
gujaf-444	69	7	for	for	ADP
gujaf-444	69	8	their	their	PRON
gujaf-444	69	9	oversight	oversight	NOUN
gujaf-444	69	10	functions	function	NOUN
gujaf-444	69	11	and	and	CCONJ
gujaf-444	69	12	contributions	contribution	NOUN
gujaf-444	69	13	to	to	ADP
gujaf-444	69	14	financial	financial	ADJ
gujaf-444	69	15	reporting	reporting	NOUN
gujaf-444	69	16	quality	quality	NOUN
gujaf-444	69	17	.	.	PUNCT
gujaf-444	70	1	beyond	beyond	ADP
gujaf-444	70	2	their	their	PRON
gujaf-444	70	3	basic	basic	ADJ
gujaf-444	70	4	monitoring	monitoring	NOUN
gujaf-444	70	5	role	role	NOUN
gujaf-444	70	6	,	,	PUNCT
gujaf-444	70	7	the	the	DET
gujaf-444	70	8	financial	financial	ADJ
gujaf-444	70	9	expertise	expertise	NOUN
gujaf-444	70	10	of	of	ADP
gujaf-444	70	11	audit	audit	NOUN
gujaf-444	70	12	committee	committee	NOUN
gujaf-444	70	13	members	member	NOUN
gujaf-444	70	14	is	be	AUX
gujaf-444	70	15	considered	consider	VERB
gujaf-444	70	16	a	a	DET
gujaf-444	70	17	crucial	crucial	ADJ
gujaf-444	70	18	determinant	determinant	NOUN
gujaf-444	70	19	of	of	ADP
gujaf-444	70	20	corporate	corporate	ADJ
gujaf-444	70	21	outcomes	outcome	NOUN
gujaf-444	70	22	(	(	PUNCT
gujaf-444	70	23	yusof	yusof	PROPN
gujaf-444	70	24	&	&	CCONJ
gujaf-444	70	25	abdul	abdul	PROPN
gujaf-444	70	26	rahman	rahman	PROPN
gujaf-444	70	27	,	,	PUNCT
gujaf-444	70	28	2024	2024	NUM
gujaf-444	70	29	)	)	PUNCT
gujaf-444	70	30	.	.	PUNCT
gujaf-444	71	1	the	the	DET
gujaf-444	71	2	presence	presence	NOUN
gujaf-444	71	3	of	of	ADP
gujaf-444	71	4	financially	financially	ADV
gujaf-444	71	5	literate	literate	ADJ
gujaf-444	71	6	members	member	NOUN
gujaf-444	71	7	enhances	enhance	VERB
gujaf-444	71	8	the	the	DET
gujaf-444	71	9	committee	committee	NOUN
gujaf-444	71	10	's	's	PART
gujaf-444	71	11	ability	ability	NOUN
gujaf-444	71	12	to	to	PART
gujaf-444	71	13	interpret	interpret	VERB
gujaf-444	71	14	complex	complex	ADJ
gujaf-444	71	15	financial	financial	ADJ
gujaf-444	71	16	statements	statement	NOUN
gujaf-444	71	17	and	and	CCONJ
gujaf-444	71	18	mitigate	mitigate	VERB
gujaf-444	71	19	managerial	managerial	ADJ
gujaf-444	71	20	opportunism	opportunism	NOUN
gujaf-444	71	21	,	,	PUNCT
gujaf-444	71	22	thereby	thereby	ADV
gujaf-444	71	23	influencing	influence	VERB
gujaf-444	71	24	firm	firm	ADJ
gujaf-444	71	25	profitability	profitability	NOUN
gujaf-444	71	26	,	,	PUNCT
gujaf-444	71	27	typically	typically	ADV
gujaf-444	71	28	measured	measure	VERB
gujaf-444	71	29	by	by	ADP
gujaf-444	71	30	return	return	NOUN
gujaf-444	71	31	on	on	ADP
gujaf-444	71	32	assets	asset	NOUN
gujaf-444	71	33	(	(	PUNCT
gujaf-444	71	34	roa	roa	NOUN
gujaf-444	71	35	)	)	PUNCT
gujaf-444	71	36	.	.	PUNCT
gujaf-444	72	1	however	however	ADV
gujaf-444	72	2	,	,	PUNCT
gujaf-444	72	3	the	the	DET
gujaf-444	72	4	extent	extent	NOUN
gujaf-444	72	5	to	to	PART
gujaf-444	72	6	which	which	DET
gujaf-444	72	7	audit	audit	NOUN
gujaf-444	72	8	committee	committee	NOUN
gujaf-444	72	9	expertise	expertise	NOUN
gujaf-444	72	10	can	can	AUX
gujaf-444	72	11	moderate	moderate	VERB
gujaf-444	72	12	the	the	DET
gujaf-444	72	13	influenceofboardattributesonfirmperformanceremainsunder	influenceofboardattributesonfirmperformanceremainsunder	NOUN
gujaf-444	72	14	-	-	PUNCT
gujaf-444	72	15	explored	explore	VERB
gujaf-444	72	16	,	,	PUNCT
gujaf-444	72	17	particularlyin	particularlyin	PROPN
gujaf-444	72	18	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	72	19	,	,	PUNCT
gujaf-444	72	20	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	72	21	470	470	NUM
gujaf-444	72	22	africancontextswherefinancialliteracyandinstitutionalenforcementarevaried(hamdan	africancontextswherefinancialliteracyandinstitutionalenforcementarevaried(hamdan	PROPN
gujaf-444	72	23	&	&	CCONJ
gujaf-444	72	24	musallam	musallam	PROPN
gujaf-444	72	25	,	,	PUNCT
gujaf-444	72	26	2024	2024	NUM
gujaf-444	72	27	)	)	PUNCT
gujaf-444	72	28	.	.	PUNCT
gujaf-444	73	1	the	the	DET
gujaf-444	73	2	study	study	NOUN
gujaf-444	73	3	is	be	AUX
gujaf-444	73	4	anchored	anchor	VERB
gujaf-444	73	5	on	on	ADP
gujaf-444	73	6	agency	agency	NOUN
gujaf-444	73	7	theory	theory	NOUN
gujaf-444	73	8	and	and	CCONJ
gujaf-444	73	9	resource	resource	NOUN
gujaf-444	73	10	dependence	dependence	NOUN
gujaf-444	73	11	theory	theory	NOUN
gujaf-444	73	12	.	.	PUNCT
gujaf-444	74	1	agency	agency	NOUN
gujaf-444	74	2	theory	theory	NOUN
gujaf-444	74	3	posits	posit	NOUN
gujaf-444	74	4	that	that	SCONJ
gujaf-444	74	5	governance	governance	NOUN
gujaf-444	74	6	mechanisms	mechanism	NOUN
gujaf-444	74	7	are	be	AUX
gujaf-444	74	8	instituted	institute	VERB
gujaf-444	74	9	to	to	PART
gujaf-444	74	10	align	align	VERB
gujaf-444	74	11	the	the	DET
gujaf-444	74	12	divergent	divergent	ADJ
gujaf-444	74	13	interests	interest	NOUN
gujaf-444	74	14	of	of	ADP
gujaf-444	74	15	managers	manager	NOUN
gujaf-444	74	16	and	and	CCONJ
gujaf-444	74	17	shareholders	shareholder	NOUN
gujaf-444	74	18	,	,	PUNCT
gujaf-444	74	19	thereby	thereby	ADV
gujaf-444	74	20	minimizing	minimize	VERB
gujaf-444	74	21	agency	agency	NOUN
gujaf-444	74	22	costs	cost	NOUN
gujaf-444	74	23	(	(	PUNCT
gujaf-444	74	24	jensen	jensen	PROPN
gujaf-444	74	25	&	&	CCONJ
gujaf-444	74	26	meckling	meckling	PROPN
gujaf-444	74	27	,	,	PUNCT
gujaf-444	74	28	1976	1976	NUM
gujaf-444	74	29	)	)	PUNCT
gujaf-444	74	30	.	.	PUNCT
gujaf-444	75	1	the	the	DET
gujaf-444	75	2	composition	composition	NOUN
gujaf-444	75	3	and	and	CCONJ
gujaf-444	75	4	independence	independence	NOUN
gujaf-444	75	5	of	of	ADP
gujaf-444	75	6	the	the	DET
gujaf-444	75	7	board	board	NOUN
gujaf-444	75	8	and	and	CCONJ
gujaf-444	75	9	its	its	PRON
gujaf-444	75	10	subcommittees	subcommittee	NOUN
gujaf-444	75	11	,	,	PUNCT
gujaf-444	75	12	such	such	ADJ
gujaf-444	75	13	as	as	ADP
gujaf-444	75	14	the	the	DET
gujaf-444	75	15	audit	audit	NOUN
gujaf-444	75	16	committee	committee	NOUN
gujaf-444	75	17	,	,	PUNCT
gujaf-444	75	18	are	be	AUX
gujaf-444	75	19	seen	see	VERB
gujaf-444	75	20	as	as	ADP
gujaf-444	75	21	safeguards	safeguard	NOUN
gujaf-444	75	22	against	against	ADP
gujaf-444	75	23	managerial	managerial	ADJ
gujaf-444	75	24	opportunism	opportunism	NOUN
gujaf-444	75	25	.	.	PUNCT
gujaf-444	76	1	on	on	ADP
gujaf-444	76	2	the	the	DET
gujaf-444	76	3	other	other	ADJ
gujaf-444	76	4	hand	hand	NOUN
gujaf-444	76	5	,	,	PUNCT
gujaf-444	76	6	resource	resource	NOUN
gujaf-444	76	7	dependence	dependence	NOUN
gujaf-444	76	8	theory	theory	NOUN
gujaf-444	76	9	highlights	highlight	VERB
gujaf-444	76	10	the	the	DET
gujaf-444	76	11	board	board	NOUN
gujaf-444	76	12	as	as	ADP
gujaf-444	76	13	a	a	DET
gujaf-444	76	14	strategic	strategic	ADJ
gujaf-444	76	15	resource	resource	NOUN
gujaf-444	76	16	provider	provider	NOUN
gujaf-444	76	17	,	,	PUNCT
gujaf-444	76	18	with	with	ADP
gujaf-444	76	19	expertise	expertise	NOUN
gujaf-444	76	20	and	and	CCONJ
gujaf-444	76	21	diversity	diversity	NOUN
gujaf-444	76	22	enabling	enable	VERB
gujaf-444	76	23	firms	firm	NOUN
gujaf-444	76	24	to	to	PART
gujaf-444	76	25	navigate	navigate	VERB
gujaf-444	76	26	complex	complex	ADJ
gujaf-444	76	27	environments	environment	NOUN
gujaf-444	76	28	and	and	CCONJ
gujaf-444	76	29	access	access	NOUN
gujaf-444	76	30	critical	critical	ADJ
gujaf-444	76	31	external	external	ADJ
gujaf-444	76	32	resources	resource	NOUN
gujaf-444	76	33	(	(	PUNCT
gujaf-444	76	34	hillman	hillman	NOUN
gujaf-444	76	35	et	et	PROPN
gujaf-444	76	36	al	al	PROPN
gujaf-444	76	37	.	.	PROPN
gujaf-444	76	38	,	,	PUNCT
gujaf-444	76	39	2000	2000	NUM
gujaf-444	76	40	)	)	PUNCT
gujaf-444	76	41	.	.	PUNCT
gujaf-444	77	1	combining	combine	VERB
gujaf-444	77	2	these	these	DET
gujaf-444	77	3	perspectives	perspective	NOUN
gujaf-444	77	4	enables	enable	VERB
gujaf-444	77	5	a	a	DET
gujaf-444	77	6	holistic	holistic	ADJ
gujaf-444	77	7	understandingofhowaudit	understandingofhowaudit	NOUN
gujaf-444	77	8	committeeexpertisemaynot	committeeexpertisemaynot	NOUN
gujaf-444	77	9	onlymitigate	onlymitigate	NOUN
gujaf-444	77	10	conflict	conflict	NOUN
gujaf-444	77	11	ofinterest	ofinter	ADJ
gujaf-444	77	12	but	but	CCONJ
gujaf-444	77	13	also	also	ADV
gujaf-444	77	14	enhance	enhance	VERB
gujaf-444	77	15	the	the	DET
gujaf-444	77	16	board‘s	board‘s	PROPN
gujaf-444	77	17	ability	ability	NOUN
gujaf-444	77	18	to	to	PART
gujaf-444	77	19	generate	generate	VERB
gujaf-444	77	20	superior	superior	ADJ
gujaf-444	77	21	financial	financial	ADJ
gujaf-444	77	22	outcomes	outcome	NOUN
gujaf-444	77	23	.	.	PUNCT
gujaf-444	78	1	this	this	DET
gujaf-444	78	2	study	study	NOUN
gujaf-444	78	3	focuses	focus	VERB
gujaf-444	78	4	on	on	ADP
gujaf-444	78	5	manufacturing	manufacture	VERB
gujaf-444	78	6	firms	firm	NOUN
gujaf-444	78	7	in	in	ADP
gujaf-444	78	8	nigeria	nigeria	PROPN
gujaf-444	78	9	.	.	PUNCT
gujaf-444	79	1	the	the	DET
gujaf-444	79	2	manufacturing	manufacturing	NOUN
gujaf-444	79	3	sector	sector	NOUN
gujaf-444	79	4	in	in	ADP
gujaf-444	79	5	nigeria	nigeria	PROPN
gujaf-444	79	6	continues	continue	VERB
gujaf-444	79	7	to	to	PART
gujaf-444	79	8	grapple	grapple	VERB
gujaf-444	79	9	with	with	ADP
gujaf-444	79	10	infrastructural	infrastructural	ADJ
gujaf-444	79	11	constraints	constraint	NOUN
gujaf-444	79	12	,	,	PUNCT
gujaf-444	79	13	regulatory	regulatory	ADJ
gujaf-444	79	14	bottlenecks	bottleneck	NOUN
gujaf-444	79	15	,	,	PUNCT
gujaf-444	79	16	and	and	CCONJ
gujaf-444	79	17	financial	financial	ADJ
gujaf-444	79	18	fragility	fragility	NOUN
gujaf-444	79	19	,	,	PUNCT
gujaf-444	79	20	all	all	PRON
gujaf-444	79	21	of	of	ADP
gujaf-444	79	22	which	which	PRON
gujaf-444	79	23	increase	increase	VERB
gujaf-444	79	24	the	the	DET
gujaf-444	79	25	relevance	relevance	NOUN
gujaf-444	79	26	of	of	ADP
gujaf-444	79	27	effective	effective	ADJ
gujaf-444	79	28	governance	governance	NOUN
gujaf-444	79	29	practices	practice	NOUN
gujaf-444	79	30	.	.	PUNCT
gujaf-444	80	1	given	give	VERB
gujaf-444	80	2	the	the	DET
gujaf-444	80	3	sector‘s	sector‘s	ADJ
gujaf-444	80	4	contribution	contribution	NOUN
gujaf-444	80	5	to	to	ADP
gujaf-444	80	6	gdp	gdp	NOUN
gujaf-444	80	7	and	and	CCONJ
gujaf-444	80	8	employment	employment	NOUN
gujaf-444	80	9	,	,	PUNCT
gujaf-444	80	10	improved	improve	VERB
gujaf-444	80	11	understanding	understanding	NOUN
gujaf-444	80	12	of	of	ADP
gujaf-444	80	13	governance	governance	NOUN
gujaf-444	80	14	mechanisms	mechanism	NOUN
gujaf-444	80	15	in	in	ADP
gujaf-444	80	16	these	these	DET
gujaf-444	80	17	firms	firm	NOUN
gujaf-444	80	18	offers	offer	VERB
gujaf-444	80	19	both	both	PRON
gujaf-444	80	20	policy	policy	NOUN
gujaf-444	80	21	and	and	CCONJ
gujaf-444	80	22	practical	practical	ADJ
gujaf-444	80	23	implications	implication	NOUN
gujaf-444	80	24	.	.	PUNCT
gujaf-444	81	1	to	to	PART
gujaf-444	81	2	empirically	empirically	ADV
gujaf-444	81	3	investigate	investigate	VERB
gujaf-444	81	4	the	the	DET
gujaf-444	81	5	relationships	relationship	NOUN
gujaf-444	81	6	,	,	PUNCT
gujaf-444	81	7	this	this	DET
gujaf-444	81	8	study	study	NOUN
gujaf-444	81	9	employs	employ	VERB
gujaf-444	81	10	the	the	DET
gujaf-444	81	11	generalized	generalized	ADJ
gujaf-444	81	12	leastsquares	leastsquare	NOUN
gujaf-444	81	13	(	(	PUNCT
gujaf-444	81	14	gls	gls	PROPN
gujaf-444	81	15	)	)	PUNCT
gujaf-444	81	16	panel	panel	NOUN
gujaf-444	81	17	regression	regression	NOUN
gujaf-444	81	18	technique	technique	NOUN
gujaf-444	81	19	,	,	PUNCT
gujaf-444	81	20	which	which	PRON
gujaf-444	81	21	accounts	account	VERB
gujaf-444	81	22	for	for	ADP
gujaf-444	81	23	heteroscedasticity	heteroscedasticity	NOUN
gujaf-444	81	24	and	and	CCONJ
gujaf-444	81	25	autocorrelation	autocorrelation	NOUN
gujaf-444	81	26	often	often	ADV
gujaf-444	81	27	present	present	ADJ
gujaf-444	81	28	in	in	ADP
gujaf-444	81	29	firm	firm	ADJ
gujaf-444	81	30	-	-	PUNCT
gujaf-444	81	31	level	level	NOUN
gujaf-444	81	32	panel	panel	NOUN
gujaf-444	81	33	data	datum	NOUN
gujaf-444	81	34	.	.	PUNCT
gujaf-444	82	1	this	this	DET
gujaf-444	82	2	method	method	NOUN
gujaf-444	82	3	is	be	AUX
gujaf-444	82	4	particularly	particularly	ADV
gujaf-444	82	5	robust	robust	ADJ
gujaf-444	82	6	in	in	ADP
gujaf-444	82	7	capturing	capture	VERB
gujaf-444	82	8	variations	variation	NOUN
gujaf-444	82	9	across	across	ADP
gujaf-444	82	10	firms	firm	NOUN
gujaf-444	82	11	and	and	CCONJ
gujaf-444	82	12	over	over	ADP
gujaf-444	82	13	time	time	NOUN
gujaf-444	82	14	while	while	SCONJ
gujaf-444	82	15	controlling	control	VERB
gujaf-444	82	16	for	for	ADP
gujaf-444	82	17	unobserved	unobserved	ADJ
gujaf-444	82	18	heterogeneity	heterogeneity	NOUN
gujaf-444	82	19	.	.	PUNCT
gujaf-444	83	1	the	the	DET
gujaf-444	83	2	key	key	ADJ
gujaf-444	83	3	independent	independent	ADJ
gujaf-444	83	4	variables	variable	NOUN
gujaf-444	83	5	comprise	comprise	VERB
gujaf-444	83	6	board	board	NOUN
gujaf-444	83	7	size	size	NOUN
gujaf-444	83	8	,	,	PUNCT
gujaf-444	83	9	independence	independence	NOUN
gujaf-444	83	10	,	,	PUNCT
gujaf-444	83	11	gender	gender	NOUN
gujaf-444	83	12	diversity	diversity	NOUN
gujaf-444	83	13	,	,	PUNCT
gujaf-444	83	14	and	and	CCONJ
gujaf-444	83	15	meeting	meeting	NOUN
gujaf-444	83	16	frequency	frequency	NOUN
gujaf-444	83	17	,	,	PUNCT
gujaf-444	83	18	with	with	ADP
gujaf-444	83	19	roa	roa	PROPN
gujaf-444	83	20	as	as	ADP
gujaf-444	83	21	the	the	DET
gujaf-444	83	22	dependent	dependent	ADJ
gujaf-444	83	23	variable	variable	NOUN
gujaf-444	83	24	,	,	PUNCT
gujaf-444	83	25	and	and	CCONJ
gujaf-444	83	26	audit	audit	NOUN
gujaf-444	83	27	committee	committee	NOUN
gujaf-444	83	28	financial	financial	ADJ
gujaf-444	83	29	expertise	expertise	NOUN
gujaf-444	83	30	introduced	introduce	VERB
gujaf-444	83	31	as	as	ADP
gujaf-444	83	32	a	a	DET
gujaf-444	83	33	moderator	moderator	NOUN
gujaf-444	83	34	.	.	PUNCT
gujaf-444	84	1	this	this	DET
gujaf-444	84	2	analytical	analytical	ADJ
gujaf-444	84	3	approach	approach	NOUN
gujaf-444	84	4	enables	enable	VERB
gujaf-444	84	5	the	the	DET
gujaf-444	84	6	disentanglement	disentanglement	NOUN
gujaf-444	84	7	of	of	ADP
gujaf-444	84	8	direct	direct	ADJ
gujaf-444	84	9	and	and	CCONJ
gujaf-444	84	10	interactive	interactive	ADJ
gujaf-444	84	11	effects	effect	NOUN
gujaf-444	84	12	of	of	ADP
gujaf-444	84	13	governance	governance	NOUN
gujaf-444	84	14	variables	variable	NOUN
gujaf-444	84	15	on	on	ADP
gujaf-444	84	16	firm	firm	ADJ
gujaf-444	84	17	performance	performance	NOUN
gujaf-444	84	18	.	.	PUNCT
gujaf-444	85	1	by	by	ADP
gujaf-444	85	2	situating	situate	VERB
gujaf-444	85	3	this	this	DET
gujaf-444	85	4	study	study	NOUN
gujaf-444	85	5	within	within	ADP
gujaf-444	85	6	the	the	DET
gujaf-444	85	7	intersection	intersection	NOUN
gujaf-444	85	8	of	of	ADP
gujaf-444	85	9	governance	governance	NOUN
gujaf-444	85	10	,	,	PUNCT
gujaf-444	85	11	financialexpertise	financialexpertise	NOUN
gujaf-444	85	12	,	,	PUNCT
gujaf-444	85	13	and	and	CCONJ
gujaf-444	85	14	firm	firm	ADJ
gujaf-444	85	15	outcomes	outcome	NOUN
gujaf-444	85	16	,	,	PUNCT
gujaf-444	85	17	it	it	PRON
gujaf-444	85	18	contributes	contribute	VERB
gujaf-444	85	19	to	to	ADP
gujaf-444	85	20	an	an	DET
gujaf-444	85	21	evolving	evolve	VERB
gujaf-444	85	22	literature	literature	NOUN
gujaf-444	85	23	that	that	PRON
gujaf-444	85	24	seeks	seek	VERB
gujaf-444	85	25	to	to	PART
gujaf-444	85	26	contextualize	contextualize	VERB
gujaf-444	85	27	board	board	NOUN
gujaf-444	85	28	effectiveness	effectiveness	NOUN
gujaf-444	85	29	in	in	ADP
gujaf-444	85	30	sub	sub	ADJ
gujaf-444	85	31	-	-	ADJ
gujaf-444	85	32	saharan	saharan	ADJ
gujaf-444	85	33	africa	africa	PROPN
gujaf-444	85	34	.	.	PUNCT
gujaf-444	86	1	it	it	PRON
gujaf-444	86	2	also	also	ADV
gujaf-444	86	3	extends	extend	VERB
gujaf-444	86	4	prior	prior	ADJ
gujaf-444	86	5	findings	finding	NOUN
gujaf-444	86	6	by	by	ADP
gujaf-444	86	7	testing	test	VERB
gujaf-444	86	8	moderation	moderation	NOUN
gujaf-444	86	9	effects	effect	NOUN
gujaf-444	86	10	within	within	ADP
gujaf-444	86	11	an	an	DET
gujaf-444	86	12	under	under	ADV
gujaf-444	86	13	-	-	PUNCT
gujaf-444	86	14	researched	research	VERB
gujaf-444	86	15	institutional	institutional	ADJ
gujaf-444	86	16	setting	setting	NOUN
gujaf-444	86	17	.	.	PUNCT
gujaf-444	87	1	the	the	DET
gujaf-444	87	2	finding	finding	NOUN
gujaf-444	87	3	reveals	reveal	VERB
gujaf-444	87	4	that	that	SCONJ
gujaf-444	87	5	audit	audit	NOUN
gujaf-444	87	6	committee	committee	NOUN
gujaf-444	87	7	expertise	expertise	NOUN
gujaf-444	87	8	positively	positively	ADV
gujaf-444	87	9	moderates	moderate	VERB
gujaf-444	87	10	the	the	DET
gujaf-444	87	11	impact	impact	NOUN
gujaf-444	87	12	of	of	ADP
gujaf-444	87	13	independent	independent	ADJ
gujaf-444	87	14	directors	director	NOUN
gujaf-444	87	15	,	,	PUNCT
gujaf-444	87	16	gender	gender	NOUN
gujaf-444	87	17	-	-	PUNCT
gujaf-444	87	18	diverse	diverse	ADJ
gujaf-444	87	19	boards	board	NOUN
gujaf-444	87	20	,	,	PUNCT
gujaf-444	87	21	and	and	CCONJ
gujaf-444	87	22	financial	financial	ADJ
gujaf-444	87	23	literacy	literacy	NOUN
gujaf-444	87	24	on	on	ADP
gujaf-444	87	25	firm	firm	ADJ
gujaf-444	87	26	performance	performance	NOUN
gujaf-444	87	27	,	,	PUNCT
gujaf-444	87	28	underscoring	underscore	VERB
gujaf-444	87	29	the	the	DET
gujaf-444	87	30	synergistic	synergistic	ADJ
gujaf-444	87	31	role	role	NOUN
gujaf-444	87	32	of	of	ADP
gujaf-444	87	33	governance	governance	NOUN
gujaf-444	87	34	structures	structure	NOUN
gujaf-444	87	35	.	.	PUNCT
gujaf-444	88	1	these	these	DET
gujaf-444	88	2	findings	finding	NOUN
gujaf-444	88	3	validate	validate	VERB
gujaf-444	88	4	agency	agency	NOUN
gujaf-444	88	5	theory	theory	NOUN
gujaf-444	88	6	and	and	CCONJ
gujaf-444	88	7	resource	resource	NOUN
gujaf-444	88	8	dependence	dependence	NOUN
gujaf-444	88	9	theory	theory	NOUN
gujaf-444	88	10	by	by	ADP
gujaf-444	88	11	demonstrating	demonstrate	VERB
gujaf-444	88	12	that	that	SCONJ
gujaf-444	88	13	effective	effective	ADJ
gujaf-444	88	14	monitoring	monitoring	NOUN
gujaf-444	88	15	and	and	CCONJ
gujaf-444	88	16	resource	resource	NOUN
gujaf-444	88	17	provision	provision	NOUN
gujaf-444	88	18	through	through	ADP
gujaf-444	88	19	expert	expert	NOUN
gujaf-444	88	20	audit	audit	NOUN
gujaf-444	88	21	committees	committee	NOUN
gujaf-444	88	22	and	and	CCONJ
gujaf-444	88	23	diverse	diverse	ADJ
gujaf-444	88	24	,	,	PUNCT
gujaf-444	88	25	skilled	skilled	ADJ
gujaf-444	88	26	boards	board	NOUN
gujaf-444	88	27	improve	improve	VERB
gujaf-444	88	28	firm	firm	ADJ
gujaf-444	88	29	outcomes	outcome	NOUN
gujaf-444	88	30	in	in	ADP
gujaf-444	88	31	the	the	DET
gujaf-444	88	32	nigerian	nigerian	ADJ
gujaf-444	88	33	manufacturing	manufacturing	NOUN
gujaf-444	88	34	sector	sector	NOUN
gujaf-444	88	35	.	.	PUNCT
gujaf-444	89	1	given	give	VERB
gujaf-444	89	2	these	these	DET
gujaf-444	89	3	insights	insight	NOUN
gujaf-444	89	4	,	,	PUNCT
gujaf-444	89	5	policymakers	policymaker	NOUN
gujaf-444	89	6	and	and	CCONJ
gujaf-444	89	7	corporate	corporate	ADJ
gujaf-444	89	8	regulators	regulator	NOUN
gujaf-444	89	9	in	in	ADP
gujaf-444	89	10	nigeria	nigeria	PROPN
gujaf-444	89	11	and	and	CCONJ
gujaf-444	89	12	similar	similar	ADJ
gujaf-444	89	13	contexts	contexts	NOUN
gujaf-444	89	14	should	should	AUX
gujaf-444	89	15	revisit	revisit	VERB
gujaf-444	89	16	governance	governance	NOUN
gujaf-444	89	17	codes	code	NOUN
gujaf-444	89	18	.	.	PUNCT
gujaf-444	90	1	recommendationsincludeenforcingminimum	recommendationsincludeenforcingminimum	VERB
gujaf-444	90	2	quotasforindependent	quotasforindependent	NOUN
gujaf-444	90	3	directors	director	NOUN
gujaf-444	90	4	,	,	PUNCT
gujaf-444	90	5	encouraging	encourage	VERB
gujaf-444	90	6	gender	gender	NOUN
gujaf-444	90	7	diversity	diversity	NOUN
gujaf-444	90	8	,	,	PUNCT
gujaf-444	90	9	and	and	CCONJ
gujaf-444	90	10	mandating	mandate	VERB
gujaf-444	90	11	financial	financial	ADJ
gujaf-444	90	12	literacy	literacy	NOUN
gujaf-444	90	13	training	training	NOUN
gujaf-444	90	14	for	for	ADP
gujaf-444	90	15	board	board	NOUN
gujaf-444	90	16	and	and	CCONJ
gujaf-444	90	17	audit	audit	NOUN
gujaf-444	90	18	committee	committee	NOUN
gujaf-444	90	19	members	member	NOUN
gujaf-444	90	20	.	.	PUNCT
gujaf-444	91	1	institutionalizing	institutionalize	VERB
gujaf-444	91	2	governance	governance	NOUN
gujaf-444	91	3	audits	audits	NOUN
gujaf-444	91	4	and	and	CCONJ
gujaf-444	91	5	competence	competence	NOUN
gujaf-444	91	6	-	-	PUNCT
gujaf-444	91	7	based	base	VERB
gujaf-444	91	8	appointments	appointment	NOUN
gujaf-444	91	9	can	can	AUX
gujaf-444	91	10	significantlyenhancethe	significantlyenhancethe	VERB
gujaf-444	91	11	accountabilityand	accountabilityand	NOUN
gujaf-444	91	12	resilienceoffirms	resilienceoffirm	NOUN
gujaf-444	91	13	,	,	PUNCT
gujaf-444	91	14	especiallyincapital	especiallyincapital	ADJ
gujaf-444	91	15	-	-	PUNCT
gujaf-444	91	16	intensive	intensive	ADJ
gujaf-444	91	17	and	and	CCONJ
gujaf-444	91	18	economically	economically	ADV
gujaf-444	91	19	strategic	strategic	ADJ
gujaf-444	91	20	sectors	sector	NOUN
gujaf-444	91	21	such	such	ADJ
gujaf-444	91	22	as	as	ADP
gujaf-444	91	23	manufacturing	manufacturing	NOUN
gujaf-444	91	24	.	.	PUNCT
gujaf-444	92	1	the	the	DET
gujaf-444	92	2	remainder	remainder	NOUN
gujaf-444	92	3	of	of	ADP
gujaf-444	92	4	the	the	DET
gujaf-444	92	5	paper	paper	NOUN
gujaf-444	92	6	is	be	AUX
gujaf-444	92	7	structured	structure	VERB
gujaf-444	92	8	as	as	SCONJ
gujaf-444	92	9	follows	follow	VERB
gujaf-444	92	10	.	.	PUNCT
gujaf-444	93	1	section	section	NOUN
gujaf-444	93	2	2	2	NUM
gujaf-444	93	3	reviews	review	VERB
gujaf-444	93	4	relevant	relevant	ADJ
gujaf-444	93	5	literature	literature	NOUN
gujaf-444	93	6	and	and	CCONJ
gujaf-444	93	7	theoreticalfoundations	theoreticalfoundation	NOUN
gujaf-444	93	8	,	,	PUNCT
gujaf-444	93	9	section3outlinesthemethodologyanddatasources	section3outlinesthemethodologyanddatasource	NOUN
gujaf-444	93	10	,	,	PUNCT
gujaf-444	93	11	section4	section4	NOUN
gujaf-444	93	12	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	93	13	,	,	PUNCT
gujaf-444	93	14	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	93	15	471	471	NUM
gujaf-444	93	16	present	present	VERB
gujaf-444	93	17	the	the	DET
gujaf-444	93	18	results	result	NOUN
gujaf-444	93	19	and	and	CCONJ
gujaf-444	93	20	discussion	discussion	NOUN
gujaf-444	93	21	,	,	PUNCT
gujaf-444	93	22	and	and	CCONJ
gujaf-444	93	23	section	section	NOUN
gujaf-444	93	24	5	5	NUM
gujaf-444	93	25	concludes	conclude	VERB
gujaf-444	93	26	with	with	ADP
gujaf-444	93	27	policy	policy	NOUN
gujaf-444	93	28	implications	implication	NOUN
gujaf-444	93	29	,	,	PUNCT
gujaf-444	93	30	limitations	limitation	NOUN
gujaf-444	93	31	,	,	PUNCT
gujaf-444	93	32	and	and	CCONJ
gujaf-444	93	33	recommendations	recommendation	NOUN
gujaf-444	93	34	for	for	ADP
gujaf-444	93	35	future	future	ADJ
gujaf-444	93	36	research	research	NOUN
gujaf-444	93	37	.	.	PUNCT
gujaf-444	94	1	2.0	2.0	NUM
gujaf-444	94	2	literatureand	literatureand	NOUN
gujaf-444	94	3	hypotheses	hypothese	VERB
gujaf-444	94	4	the	the	DET
gujaf-444	94	5	relationship	relationship	NOUN
gujaf-444	94	6	between	between	ADP
gujaf-444	94	7	board	board	NOUN
gujaf-444	94	8	attributes	attribute	NOUN
gujaf-444	94	9	and	and	CCONJ
gujaf-444	94	10	firm	firm	ADJ
gujaf-444	94	11	performance	performance	NOUN
gujaf-444	94	12	has	have	AUX
gujaf-444	94	13	attracted	attract	VERB
gujaf-444	94	14	substantial	substantial	ADJ
gujaf-444	94	15	scholarly	scholarly	ADJ
gujaf-444	94	16	interest	interest	NOUN
gujaf-444	94	17	over	over	ADP
gujaf-444	94	18	the	the	DET
gujaf-444	94	19	past	past	ADJ
gujaf-444	94	20	decade	decade	NOUN
gujaf-444	94	21	,	,	PUNCT
gujaf-444	94	22	with	with	ADP
gujaf-444	94	23	a	a	DET
gujaf-444	94	24	wide	wide	ADJ
gujaf-444	94	25	range	range	NOUN
gujaf-444	94	26	of	of	ADP
gujaf-444	94	27	studies	study	NOUN
gujaf-444	94	28	exploring	explore	VERB
gujaf-444	94	29	how	how	SCONJ
gujaf-444	94	30	board	board	NOUN
gujaf-444	94	31	independence	independence	NOUN
gujaf-444	94	32	,	,	PUNCT
gujaf-444	94	33	diversity	diversity	NOUN
gujaf-444	94	34	,	,	PUNCT
gujaf-444	94	35	size	size	NOUN
gujaf-444	94	36	,	,	PUNCT
gujaf-444	94	37	meeting	meeting	NOUN
gujaf-444	94	38	frequency	frequency	NOUN
gujaf-444	94	39	,	,	PUNCT
gujaf-444	94	40	and	and	CCONJ
gujaf-444	94	41	financial	financial	ADJ
gujaf-444	94	42	expertise	expertise	NOUN
gujaf-444	94	43	influence	influence	NOUN
gujaf-444	94	44	firm	firm	ADJ
gujaf-444	94	45	outcomes	outcome	NOUN
gujaf-444	94	46	.	.	PUNCT
gujaf-444	95	1	board	board	NOUN
gujaf-444	95	2	independence	independence	NOUN
gujaf-444	95	3	is	be	AUX
gujaf-444	95	4	frequently	frequently	ADV
gujaf-444	95	5	emphasized	emphasize	VERB
gujaf-444	95	6	in	in	ADP
gujaf-444	95	7	the	the	DET
gujaf-444	95	8	corporate	corporate	ADJ
gujaf-444	95	9	governance	governance	NOUN
gujaf-444	95	10	literature	literature	NOUN
gujaf-444	95	11	as	as	ADP
gujaf-444	95	12	a	a	DET
gujaf-444	95	13	mechanism	mechanism	NOUN
gujaf-444	95	14	for	for	ADP
gujaf-444	95	15	enhancing	enhance	VERB
gujaf-444	95	16	oversight	oversight	NOUN
gujaf-444	95	17	and	and	CCONJ
gujaf-444	95	18	mitigating	mitigate	VERB
gujaf-444	95	19	agency	agency	NOUN
gujaf-444	95	20	conflicts	conflict	NOUN
gujaf-444	95	21	between	between	ADP
gujaf-444	95	22	shareholders	shareholder	NOUN
gujaf-444	95	23	and	and	CCONJ
gujaf-444	95	24	management	management	NOUN
gujaf-444	95	25	(	(	PUNCT
gujaf-444	95	26	jensen	jensen	PROPN
gujaf-444	95	27	&	&	CCONJ
gujaf-444	95	28	meckling	meckling	PROPN
gujaf-444	95	29	,	,	PUNCT
gujaf-444	95	30	1976	1976	NUM
gujaf-444	95	31	)	)	PUNCT
gujaf-444	95	32	.	.	PUNCT
gujaf-444	96	1	empirical	empirical	ADJ
gujaf-444	96	2	studies	study	NOUN
gujaf-444	96	3	have	have	AUX
gujaf-444	96	4	consistently	consistently	ADV
gujaf-444	96	5	linked	link	VERB
gujaf-444	96	6	board	board	NOUN
gujaf-444	96	7	independence	independence	NOUN
gujaf-444	96	8	to	to	PART
gujaf-444	96	9	improved	improve	VERB
gujaf-444	96	10	financial	financial	ADJ
gujaf-444	96	11	performance	performance	NOUN
gujaf-444	96	12	.	.	PUNCT
gujaf-444	97	1	brick	brick	NOUN
gujaf-444	97	2	et	et	PROPN
gujaf-444	97	3	al	al	PROPN
gujaf-444	97	4	.	.	PROPN
gujaf-444	98	1	(	(	PUNCT
gujaf-444	98	2	2021	2021	NUM
gujaf-444	98	3	)	)	PUNCT
gujaf-444	98	4	and	and	CCONJ
gujaf-444	98	5	alabdullah	alabdullah	PROPN
gujaf-444	98	6	et	et	PROPN
gujaf-444	98	7	al	al	PROPN
gujaf-444	98	8	.	.	PROPN
gujaf-444	99	1	(	(	PUNCT
gujaf-444	99	2	2021	2021	NUM
gujaf-444	99	3	)	)	PUNCT
gujaf-444	99	4	found	find	VERB
gujaf-444	99	5	that	that	SCONJ
gujaf-444	99	6	firms	firm	NOUN
gujaf-444	99	7	with	with	ADP
gujaf-444	99	8	a	a	DET
gujaf-444	99	9	higher	high	ADJ
gujaf-444	99	10	proportion	proportion	NOUN
gujaf-444	99	11	of	of	ADP
gujaf-444	99	12	independent	independent	ADJ
gujaf-444	99	13	directors	director	NOUN
gujaf-444	99	14	exhibit	exhibit	VERB
gujaf-444	99	15	superior	superior	ADJ
gujaf-444	99	16	profitability	profitability	NOUN
gujaf-444	99	17	and	and	CCONJ
gujaf-444	99	18	operational	operational	ADJ
gujaf-444	99	19	efficiency	efficiency	NOUN
gujaf-444	99	20	,	,	PUNCT
gujaf-444	99	21	citing	cite	VERB
gujaf-444	99	22	the	the	DET
gujaf-444	99	23	reducedlikelihood	reducedlikelihood	NOUN
gujaf-444	99	24	of	of	ADP
gujaf-444	99	25	managerial	managerial	ADJ
gujaf-444	99	26	opportunism	opportunism	NOUN
gujaf-444	99	27	as	as	ADP
gujaf-444	99	28	a	a	DET
gujaf-444	99	29	key	key	ADJ
gujaf-444	99	30	factor	factor	NOUN
gujaf-444	99	31	.	.	PUNCT
gujaf-444	100	1	adegbite	adegbite	INTJ
gujaf-444	100	2	et	et	PROPN
gujaf-444	100	3	al	al	PROPN
gujaf-444	100	4	.	.	PROPN
gujaf-444	101	1	(	(	PUNCT
gujaf-444	101	2	2023	2023	NUM
gujaf-444	101	3	)	)	PUNCT
gujaf-444	101	4	noted	note	VERB
gujaf-444	101	5	that	that	SCONJ
gujaf-444	101	6	independent	independent	ADJ
gujaf-444	101	7	boards	board	NOUN
gujaf-444	101	8	play	play	VERB
gujaf-444	101	9	a	a	DET
gujaf-444	101	10	pivotal	pivotal	ADJ
gujaf-444	101	11	role	role	NOUN
gujaf-444	101	12	in	in	ADP
gujaf-444	101	13	aligning	align	VERB
gujaf-444	101	14	managerial	managerial	ADJ
gujaf-444	101	15	interests	interest	NOUN
gujaf-444	101	16	with	with	ADP
gujaf-444	101	17	shareholder	shareholder	NOUN
gujaf-444	101	18	expectations	expectation	NOUN
gujaf-444	101	19	in	in	ADP
gujaf-444	101	20	emerging	emerge	VERB
gujaf-444	101	21	markets	market	NOUN
gujaf-444	101	22	.	.	PUNCT
gujaf-444	102	1	board	board	NOUN
gujaf-444	102	2	gender	gender	NOUN
gujaf-444	102	3	diversity	diversity	NOUN
gujaf-444	102	4	has	have	AUX
gujaf-444	102	5	emerged	emerge	VERB
gujaf-444	102	6	as	as	ADP
gujaf-444	102	7	another	another	DET
gujaf-444	102	8	key	key	ADJ
gujaf-444	102	9	determinant	determinant	NOUN
gujaf-444	102	10	of	of	ADP
gujaf-444	102	11	firm	firm	ADJ
gujaf-444	102	12	performance	performance	NOUN
gujaf-444	102	13	,	,	PUNCT
gujaf-444	102	14	drawingfrominstitutionalandstakeholdertheorieswhichadvocateinclusivenessand	drawingfrominstitutionalandstakeholdertheorieswhichadvocateinclusivenessand	NOUN
gujaf-444	102	15	broader	broad	ADJ
gujaf-444	102	16	stakeholder	stakeholder	NOUN
gujaf-444	102	17	engagement	engagement	NOUN
gujaf-444	102	18	.	.	PUNCT
gujaf-444	103	1	terjesen	terjesen	PROPN
gujaf-444	103	2	et	et	PROPN
gujaf-444	103	3	al	al	PROPN
gujaf-444	103	4	.	.	PROPN
gujaf-444	104	1	(	(	PUNCT
gujaf-444	104	2	2020	2020	NUM
gujaf-444	104	3	)	)	PUNCT
gujaf-444	104	4	and	and	CCONJ
gujaf-444	104	5	ali	ali	PROPN
gujaf-444	104	6	et	et	PROPN
gujaf-444	104	7	al	al	PROPN
gujaf-444	104	8	.	.	PROPN
gujaf-444	105	1	(	(	PUNCT
gujaf-444	105	2	2022	2022	NUM
gujaf-444	105	3	)	)	PUNCT
gujaf-444	105	4	established	establish	VERB
gujaf-444	105	5	that	that	SCONJ
gujaf-444	105	6	genderdiverse	genderdiverse	NOUN
gujaf-444	105	7	boards	board	NOUN
gujaf-444	105	8	tend	tend	VERB
gujaf-444	105	9	to	to	PART
gujaf-444	105	10	bring	bring	VERB
gujaf-444	105	11	varied	varied	ADJ
gujaf-444	105	12	perspectives	perspective	NOUN
gujaf-444	105	13	,	,	PUNCT
gujaf-444	105	14	enhance	enhance	VERB
gujaf-444	105	15	decision	decision	NOUN
gujaf-444	105	16	-	-	PUNCT
gujaf-444	105	17	making	make	VERB
gujaf-444	105	18	quality	quality	NOUN
gujaf-444	105	19	,	,	PUNCT
gujaf-444	105	20	andreduce	andreduce	VERB
gujaf-444	105	21	the	the	DET
gujaf-444	105	22	risk	risk	NOUN
gujaf-444	105	23	of	of	ADP
gujaf-444	105	24	groupthink	groupthink	NOUN
gujaf-444	105	25	.	.	PUNCT
gujaf-444	106	1	ojeka	ojeka	VERB
gujaf-444	106	2	et	et	PROPN
gujaf-444	106	3	al	al	PROPN
gujaf-444	106	4	.	.	PROPN
gujaf-444	107	1	(	(	PUNCT
gujaf-444	107	2	2023	2023	NUM
gujaf-444	107	3	)	)	PUNCT
gujaf-444	107	4	documented	document	VERB
gujaf-444	107	5	a	a	DET
gujaf-444	107	6	significant	significant	ADJ
gujaf-444	107	7	positive	positive	ADJ
gujaf-444	107	8	relationship	relationship	NOUN
gujaf-444	107	9	between	between	ADP
gujaf-444	107	10	female	female	ADJ
gujaf-444	107	11	board	board	NOUN
gujaf-444	107	12	participation	participation	NOUN
gujaf-444	107	13	and	and	CCONJ
gujaf-444	107	14	return	return	VERB
gujaf-444	107	15	on	on	ADP
gujaf-444	107	16	assets	asset	NOUN
gujaf-444	107	17	(	(	PUNCT
gujaf-444	107	18	roa	roa	NOUN
gujaf-444	107	19	)	)	PUNCT
gujaf-444	107	20	among	among	ADP
gujaf-444	107	21	nigerian	nigerian	ADJ
gujaf-444	107	22	firms	firm	NOUN
gujaf-444	107	23	.	.	PUNCT
gujaf-444	108	1	al	al	PROPN
gujaf-444	108	2	-	-	PUNCT
gujaf-444	108	3	matari	matari	PROPN
gujaf-444	108	4	et	et	PROPN
gujaf-444	108	5	al	al	PROPN
gujaf-444	108	6	.	.	PROPN
gujaf-444	108	7	(	(	PUNCT
gujaf-444	108	8	2021	2021	NUM
gujaf-444	108	9	)	)	PUNCT
gujaf-444	108	10	and	and	CCONJ
gujaf-444	108	11	akanni	akanni	VERB
gujaf-444	108	12	et	et	PROPN
gujaf-444	108	13	al	al	PROPN
gujaf-444	108	14	.	.	PROPN
gujaf-444	108	15	(	(	PUNCT
gujaf-444	108	16	2024	2024	NUM
gujaf-444	108	17	)	)	PUNCT
gujaf-444	108	18	,	,	PUNCT
gujaf-444	108	19	argued	argue	VERB
gujaf-444	108	20	that	that	SCONJ
gujaf-444	108	21	gender	gender	NOUN
gujaf-444	108	22	diversity	diversity	NOUN
gujaf-444	108	23	is	be	AUX
gujaf-444	108	24	particularly	particularly	ADV
gujaf-444	108	25	influential	influential	ADJ
gujaf-444	108	26	when	when	SCONJ
gujaf-444	108	27	combined	combine	VERB
gujaf-444	108	28	with	with	ADP
gujaf-444	108	29	institutional	institutional	ADJ
gujaf-444	108	30	mechanisms	mechanism	NOUN
gujaf-444	108	31	like	like	ADP
gujaf-444	108	32	audit	audit	NOUN
gujaf-444	108	33	committees	committee	NOUN
gujaf-444	108	34	,	,	PUNCT
gujaf-444	108	35	highlighting	highlight	VERB
gujaf-444	108	36	a	a	DET
gujaf-444	108	37	synergy	synergy	NOUN
gujaf-444	108	38	that	that	PRON
gujaf-444	108	39	strengthens	strengthen	VERB
gujaf-444	108	40	governance	governance	NOUN
gujaf-444	108	41	frameworks	framework	NOUN
gujaf-444	108	42	.	.	PUNCT
gujaf-444	109	1	board	board	NOUN
gujaf-444	109	2	size	size	NOUN
gujaf-444	109	3	remains	remain	VERB
gujaf-444	109	4	a	a	DET
gujaf-444	109	5	contentious	contentious	ADJ
gujaf-444	109	6	variable	variable	NOUN
gujaf-444	109	7	,	,	PUNCT
gujaf-444	109	8	with	with	ADP
gujaf-444	109	9	studies	study	NOUN
gujaf-444	109	10	producing	produce	VERB
gujaf-444	109	11	mixed	mixed	ADJ
gujaf-444	109	12	results	result	NOUN
gujaf-444	109	13	.	.	PUNCT
gujaf-444	110	1	on	on	ADP
gujaf-444	110	2	the	the	DET
gujaf-444	110	3	one	one	NUM
gujaf-444	110	4	hand	hand	NOUN
gujaf-444	110	5	,	,	PUNCT
gujaf-444	110	6	larger	large	ADJ
gujaf-444	110	7	boards	board	NOUN
gujaf-444	110	8	may	may	AUX
gujaf-444	110	9	bring	bring	VERB
gujaf-444	110	10	more	more	ADJ
gujaf-444	110	11	knowledge	knowledge	NOUN
gujaf-444	110	12	,	,	PUNCT
gujaf-444	110	13	experience	experience	NOUN
gujaf-444	110	14	,	,	PUNCT
gujaf-444	110	15	and	and	CCONJ
gujaf-444	110	16	networks	network	NOUN
gujaf-444	110	17	,	,	PUNCT
gujaf-444	110	18	enhancing	enhance	VERB
gujaf-444	110	19	strategicoversight(kakaetal	strategicoversight(kakaetal	PROPN
gujaf-444	110	20	.	.	PROPN
gujaf-444	110	21	,	,	PUNCT
gujaf-444	111	1	2022;okoyeet	2022;okoyeet	PROPN
gujaf-444	111	2	al	al	PROPN
gujaf-444	111	3	.	.	PROPN
gujaf-444	111	4	,2023).ontheotherhand	,2023).ontheotherhand	PROPN
gujaf-444	111	5	,	,	PUNCT
gujaf-444	111	6	excessiveboard	excessiveboard	ADJ
gujaf-444	111	7	size	size	NOUN
gujaf-444	111	8	can	can	AUX
gujaf-444	111	9	lead	lead	VERB
gujaf-444	111	10	to	to	ADP
gujaf-444	111	11	coordination	coordination	NOUN
gujaf-444	111	12	difficulties	difficulty	NOUN
gujaf-444	111	13	,	,	PUNCT
gujaf-444	111	14	slower	slow	ADJ
gujaf-444	111	15	decision	decision	NOUN
gujaf-444	111	16	-	-	PUNCT
gujaf-444	111	17	making	making	NOUN
gujaf-444	111	18	,	,	PUNCT
gujaf-444	111	19	and	and	CCONJ
gujaf-444	111	20	reduced	reduce	VERB
gujaf-444	111	21	accountability	accountability	NOUN
gujaf-444	111	22	(	(	PUNCT
gujaf-444	111	23	lawal	lawal	NOUN
gujaf-444	111	24	et	et	PROPN
gujaf-444	111	25	al	al	PROPN
gujaf-444	111	26	.	.	PROPN
gujaf-444	111	27	,	,	PUNCT
gujaf-444	111	28	2024	2024	NUM
gujaf-444	111	29	)	)	PUNCT
gujaf-444	111	30	.	.	PUNCT
gujaf-444	112	1	uwuigbe	uwuigbe	NOUN
gujaf-444	112	2	et	et	PROPN
gujaf-444	112	3	al	al	PROPN
gujaf-444	112	4	.	.	PUNCT
gujaf-444	113	1	(	(	PUNCT
gujaf-444	113	2	2020)and	2020)and	NUM
gujaf-444	113	3	abubakar	abubakar	NOUN
gujaf-444	113	4	et	et	PROPN
gujaf-444	113	5	al	al	PROPN
gujaf-444	113	6	.	.	PROPN
gujaf-444	114	1	(	(	PUNCT
gujaf-444	114	2	2021	2021	NUM
gujaf-444	114	3	)	)	PUNCT
gujaf-444	114	4	found	find	VERB
gujaf-444	114	5	that	that	SCONJ
gujaf-444	114	6	while	while	SCONJ
gujaf-444	114	7	small	small	ADJ
gujaf-444	114	8	to	to	PART
gujaf-444	114	9	moderately	moderately	ADV
gujaf-444	114	10	sized	sized	ADJ
gujaf-444	114	11	boards	board	NOUN
gujaf-444	114	12	enhance	enhance	VERB
gujaf-444	114	13	firm	firm	ADJ
gujaf-444	114	14	performance	performance	NOUN
gujaf-444	114	15	,	,	PUNCT
gujaf-444	114	16	excessively	excessively	ADV
gujaf-444	114	17	large	large	ADJ
gujaf-444	114	18	boards	board	NOUN
gujaf-444	114	19	can	can	AUX
gujaf-444	114	20	be	be	AUX
gujaf-444	114	21	detrimental	detrimental	ADJ
gujaf-444	114	22	.	.	PUNCT
gujaf-444	115	1	this	this	DET
gujaf-444	115	2	negative	negative	ADJ
gujaf-444	115	3	nonlinear	nonlinear	ADJ
gujaf-444	115	4	relationship	relationship	NOUN
gujaf-444	115	5	is	be	AUX
gujaf-444	115	6	particularly	particularly	ADV
gujaf-444	115	7	evident	evident	ADJ
gujaf-444	115	8	in	in	ADP
gujaf-444	115	9	emerging	emerge	VERB
gujaf-444	115	10	economies	economy	NOUN
gujaf-444	115	11	where	where	SCONJ
gujaf-444	115	12	board	board	NOUN
gujaf-444	115	13	dynamics	dynamic	NOUN
gujaf-444	115	14	are	be	AUX
gujaf-444	115	15	shaped	shape	VERB
gujaf-444	115	16	by	by	ADP
gujaf-444	115	17	institutional	institutional	ADJ
gujaf-444	115	18	weaknesses	weakness	NOUN
gujaf-444	115	19	and	and	CCONJ
gujaf-444	115	20	governance	governance	NOUN
gujaf-444	115	21	inefficiencies	inefficiency	NOUN
gujaf-444	115	22	.	.	PUNCT
gujaf-444	116	1	scholars	scholar	NOUN
gujaf-444	116	2	argue	argue	VERB
gujaf-444	116	3	that	that	SCONJ
gujaf-444	116	4	more	more	ADV
gujaf-444	116	5	frequent	frequent	ADJ
gujaf-444	116	6	meetings	meeting	NOUN
gujaf-444	116	7	allow	allow	VERB
gujaf-444	116	8	directors	director	NOUN
gujaf-444	116	9	to	to	PART
gujaf-444	116	10	stay	stay	VERB
gujaf-444	116	11	informed	informed	ADJ
gujaf-444	116	12	and	and	CCONJ
gujaf-444	116	13	exercise	exercise	VERB
gujaf-444	116	14	greater	great	ADJ
gujaf-444	116	15	oversight	oversight	NOUN
gujaf-444	116	16	over	over	ADP
gujaf-444	116	17	management	management	NOUN
gujaf-444	116	18	activities	activity	NOUN
gujaf-444	116	19	(	(	PUNCT
gujaf-444	116	20	salau	salau	NOUN
gujaf-444	116	21	et	et	PROPN
gujaf-444	116	22	al	al	PROPN
gujaf-444	116	23	.	.	PROPN
gujaf-444	116	24	,	,	PUNCT
gujaf-444	116	25	2021	2021	NUM
gujaf-444	116	26	;	;	PUNCT
gujaf-444	116	27	hassan	hassan	PROPN
gujaf-444	116	28	&	&	CCONJ
gujaf-444	116	29	adebayo	adebayo	PROPN
gujaf-444	116	30	,	,	PUNCT
gujaf-444	116	31	2022	2022	NUM
gujaf-444	116	32	)	)	PUNCT
gujaf-444	116	33	.	.	PUNCT
gujaf-444	117	1	empirical	empirical	ADJ
gujaf-444	117	2	findings	finding	NOUN
gujaf-444	117	3	on	on	ADP
gujaf-444	117	4	this	this	DET
gujaf-444	117	5	relationship	relationship	NOUN
gujaf-444	117	6	are	be	AUX
gujaf-444	117	7	mixed	mixed	ADJ
gujaf-444	117	8	.	.	PUNCT
gujaf-444	118	1	while	while	SCONJ
gujaf-444	118	2	fodio	fodio	PROPN
gujaf-444	118	3	et	et	PROPN
gujaf-444	118	4	al	al	PROPN
gujaf-444	118	5	.	.	PROPN
gujaf-444	119	1	(	(	PUNCT
gujaf-444	119	2	2023	2023	NUM
gujaf-444	119	3	)	)	PUNCT
gujaf-444	119	4	found	find	VERB
gujaf-444	119	5	a	a	DET
gujaf-444	119	6	positive	positive	ADJ
gujaf-444	119	7	relationship	relationship	NOUN
gujaf-444	119	8	between	between	ADP
gujaf-444	119	9	meeting	meet	VERB
gujaf-444	119	10	frequency	frequency	NOUN
gujaf-444	119	11	and	and	CCONJ
gujaf-444	119	12	roa	roa	NOUN
gujaf-444	119	13	in	in	ADP
gujaf-444	119	14	the	the	DET
gujaf-444	119	15	banking	banking	NOUN
gujaf-444	119	16	sector	sector	NOUN
gujaf-444	119	17	,	,	PUNCT
gujaf-444	119	18	akpan	akpan	VERB
gujaf-444	119	19	et	et	PROPN
gujaf-444	119	20	al	al	PROPN
gujaf-444	119	21	.	.	PROPN
gujaf-444	120	1	(	(	PUNCT
gujaf-444	120	2	2024	2024	NUM
gujaf-444	120	3	)	)	PUNCT
gujaf-444	120	4	observed	observe	VERB
gujaf-444	120	5	that	that	SCONJ
gujaf-444	120	6	in	in	ADP
gujaf-444	120	7	manufacturing	manufacturing	NOUN
gujaf-444	120	8	firms	firm	NOUN
gujaf-444	120	9	,	,	PUNCT
gujaf-444	120	10	frequent	frequent	ADJ
gujaf-444	120	11	meetings	meeting	NOUN
gujaf-444	120	12	do	do	AUX
gujaf-444	120	13	not	not	PART
gujaf-444	120	14	translate	translate	VERB
gujaf-444	120	15	into	into	ADP
gujaf-444	120	16	improved	improved	ADJ
gujaf-444	120	17	performance	performance	NOUN
gujaf-444	120	18	,	,	PUNCT
gujaf-444	120	19	when	when	SCONJ
gujaf-444	120	20	meetings	meeting	NOUN
gujaf-444	120	21	are	be	AUX
gujaf-444	120	22	procedural	procedural	ADJ
gujaf-444	120	23	rather	rather	ADV
gujaf-444	120	24	than	than	ADP
gujaf-444	120	25	substantive	substantive	ADJ
gujaf-444	120	26	.	.	PUNCT
gujaf-444	121	1	this	this	DET
gujaf-444	121	2	discrepancy	discrepancy	NOUN
gujaf-444	121	3	highlights	highlight	VERB
gujaf-444	121	4	the	the	DET
gujaf-444	121	5	importance	importance	NOUN
gujaf-444	121	6	of	of	ADP
gujaf-444	121	7	meeting	meet	VERB
gujaf-444	121	8	quality	quality	NOUN
gujaf-444	121	9	,	,	PUNCT
gujaf-444	121	10	not	not	PART
gujaf-444	121	11	just	just	ADV
gujaf-444	121	12	quantity	quantity	NOUN
gujaf-444	121	13	,	,	PUNCT
gujaf-444	121	14	in	in	ADP
gujaf-444	121	15	driving	drive	VERB
gujaf-444	121	16	firm	firm	ADJ
gujaf-444	121	17	outcomes	outcome	NOUN
gujaf-444	121	18	.	.	PUNCT
gujaf-444	122	1	board	board	NOUN
gujaf-444	122	2	financial	financial	ADJ
gujaf-444	122	3	expertise	expertise	NOUN
gujaf-444	122	4	has	have	AUX
gujaf-444	122	5	been	be	AUX
gujaf-444	122	6	increasingly	increasingly	ADV
gujaf-444	122	7	recognized	recognize	VERB
gujaf-444	122	8	as	as	ADP
gujaf-444	122	9	a	a	DET
gujaf-444	122	10	significant	significant	ADJ
gujaf-444	122	11	predictor	predictor	NOUN
gujaf-444	122	12	of	of	ADP
gujaf-444	122	13	firm	firm	ADJ
gujaf-444	122	14	performance	performance	NOUN
gujaf-444	122	15	,	,	PUNCT
gujaf-444	122	16	especially	especially	ADV
gujaf-444	122	17	in	in	ADP
gujaf-444	122	18	complex	complex	ADJ
gujaf-444	122	19	financial	financial	ADJ
gujaf-444	122	20	environments	environment	NOUN
gujaf-444	122	21	.	.	PUNCT
gujaf-444	123	1	directors	director	NOUN
gujaf-444	123	2	with	with	ADP
gujaf-444	123	3	financial	financial	ADJ
gujaf-444	123	4	backgrounds	background	NOUN
gujaf-444	123	5	are	be	AUX
gujaf-444	123	6	better	well	ADV
gujaf-444	123	7	equipped	equip	VERB
gujaf-444	123	8	to	to	PART
gujaf-444	123	9	evaluate	evaluate	VERB
gujaf-444	123	10	financial	financial	ADJ
gujaf-444	123	11	statements	statement	NOUN
gujaf-444	123	12	,	,	PUNCT
gujaf-444	123	13	assess	assess	VERB
gujaf-444	123	14	risk	risk	NOUN
gujaf-444	123	15	,	,	PUNCT
gujaf-444	123	16	and	and	CCONJ
gujaf-444	123	17	engagewithexternalauditors(yekini&bello,2021;ojo&ogunleye,2022).akintoyeetal.(2023	engagewithexternalauditors(yekini&bello,2021;ojo&ogunleye,2022).akintoyeetal.(2023	PROPN
gujaf-444	123	18	)	)	PUNCT
gujaf-444	123	19	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	123	20	,	,	PUNCT
gujaf-444	123	21	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	123	22	472	472	NUM
gujaf-444	123	23	affirmed	affirm	VERB
gujaf-444	123	24	that	that	SCONJ
gujaf-444	123	25	firms	firm	NOUN
gujaf-444	123	26	with	with	ADP
gujaf-444	123	27	more	more	ADV
gujaf-444	123	28	financially	financially	ADV
gujaf-444	123	29	literate	literate	ADJ
gujaf-444	123	30	directors	director	NOUN
gujaf-444	123	31	outperform	outperform	VERB
gujaf-444	123	32	their	their	PRON
gujaf-444	123	33	counterparts	counterpart	NOUN
gujaf-444	123	34	,	,	PUNCT
gujaf-444	123	35	especially	especially	ADV
gujaf-444	123	36	during	during	ADP
gujaf-444	123	37	periods	period	NOUN
gujaf-444	123	38	of	of	ADP
gujaf-444	123	39	economic	economic	ADJ
gujaf-444	123	40	volatility	volatility	NOUN
gujaf-444	123	41	.	.	PUNCT
gujaf-444	124	1	these	these	DET
gujaf-444	124	2	findings	finding	NOUN
gujaf-444	124	3	suggest	suggest	VERB
gujaf-444	124	4	that	that	SCONJ
gujaf-444	124	5	financial	financial	ADJ
gujaf-444	124	6	expertise	expertise	NOUN
gujaf-444	124	7	enhances	enhance	VERB
gujaf-444	124	8	the	the	DET
gujaf-444	124	9	board‘s	board‘s	PROPN
gujaf-444	124	10	advisory	advisory	ADJ
gujaf-444	124	11	role	role	NOUN
gujaf-444	124	12	and	and	CCONJ
gujaf-444	124	13	contributes	contribute	VERB
gujaf-444	124	14	to	to	ADP
gujaf-444	124	15	better	well	ADJ
gujaf-444	124	16	resource	resource	NOUN
gujaf-444	124	17	allocation	allocation	NOUN
gujaf-444	124	18	and	and	CCONJ
gujaf-444	124	19	risk	risk	NOUN
gujaf-444	124	20	management	management	NOUN
gujaf-444	124	21	.	.	PUNCT
gujaf-444	125	1	in	in	ADP
gujaf-444	125	2	addition	addition	NOUN
gujaf-444	125	3	to	to	ADP
gujaf-444	125	4	standalone	standalone	NOUN
gujaf-444	125	5	board	board	NOUN
gujaf-444	125	6	attributes	attribute	NOUN
gujaf-444	125	7	,	,	PUNCT
gujaf-444	125	8	recent	recent	ADJ
gujaf-444	125	9	literature	literature	NOUN
gujaf-444	125	10	emphasizes	emphasize	VERB
gujaf-444	125	11	the	the	DET
gujaf-444	125	12	moderating	moderate	VERB
gujaf-444	125	13	role	role	NOUN
gujaf-444	125	14	of	of	ADP
gujaf-444	125	15	audit	audit	NOUN
gujaf-444	125	16	committee	committee	NOUN
gujaf-444	125	17	characteristics	characteristic	NOUN
gujaf-444	125	18	in	in	ADP
gujaf-444	125	19	enhancing	enhance	VERB
gujaf-444	125	20	board	board	NOUN
gujaf-444	125	21	effectiveness	effectiveness	NOUN
gujaf-444	125	22	.	.	PUNCT
gujaf-444	126	1	enofe	enofe	ADJ
gujaf-444	126	2	et	et	PROPN
gujaf-444	126	3	al	al	PROPN
gujaf-444	126	4	.	.	PROPN
gujaf-444	127	1	(	(	PUNCT
gujaf-444	127	2	2022	2022	NUM
gujaf-444	127	3	)	)	PUNCT
gujaf-444	127	4	and	and	CCONJ
gujaf-444	127	5	okolie	okolie	PROPN
gujaf-444	127	6	&	&	CCONJ
gujaf-444	127	7	izedonmi	izedonmi	PROPN
gujaf-444	127	8	(	(	PUNCT
gujaf-444	127	9	2023	2023	NUM
gujaf-444	127	10	)	)	PUNCT
gujaf-444	127	11	found	find	VERB
gujaf-444	127	12	that	that	SCONJ
gujaf-444	127	13	audit	audit	NOUN
gujaf-444	127	14	committee	committee	NOUN
gujaf-444	127	15	expertise	expertise	NOUN
gujaf-444	127	16	positively	positively	ADV
gujaf-444	127	17	moderates	moderate	VERB
gujaf-444	127	18	the	the	DET
gujaf-444	127	19	impact	impact	NOUN
gujaf-444	127	20	of	of	ADP
gujaf-444	127	21	board	board	NOUN
gujaf-444	127	22	independence	independence	NOUN
gujaf-444	127	23	and	and	CCONJ
gujaf-444	127	24	financial	financial	ADJ
gujaf-444	127	25	literacy	literacy	NOUN
gujaf-444	127	26	on	on	ADP
gujaf-444	127	27	firm	firm	ADJ
gujaf-444	127	28	performance	performance	NOUN
gujaf-444	127	29	,	,	PUNCT
gujaf-444	127	30	underscoring	underscore	VERB
gujaf-444	127	31	the	the	DET
gujaf-444	127	32	committee	committee	NOUN
gujaf-444	127	33	's	's	PART
gujaf-444	127	34	role	role	NOUN
gujaf-444	127	35	in	in	ADP
gujaf-444	127	36	reinforcing	reinforce	VERB
gujaf-444	127	37	governance	governance	NOUN
gujaf-444	127	38	mechanisms	mechanism	NOUN
gujaf-444	127	39	.	.	PUNCT
gujaf-444	128	1	olowokure	olowokure	NOUN
gujaf-444	128	2	et	et	PROPN
gujaf-444	128	3	al	al	PROPN
gujaf-444	128	4	.	.	PROPN
gujaf-444	129	1	(	(	PUNCT
gujaf-444	129	2	2024	2024	NUM
gujaf-444	129	3	)	)	PUNCT
gujaf-444	129	4	also	also	ADV
gujaf-444	129	5	documented	document	VERB
gujaf-444	129	6	that	that	SCONJ
gujaf-444	129	7	firms	firm	NOUN
gujaf-444	129	8	with	with	ADP
gujaf-444	129	9	technically	technically	ADV
gujaf-444	129	10	competent	competent	ADJ
gujaf-444	129	11	audit	audit	NOUN
gujaf-444	129	12	committees	committee	NOUN
gujaf-444	129	13	experience	experience	VERB
gujaf-444	129	14	fewer	few	ADJ
gujaf-444	129	15	financialreportingirregularitiesandbetterfinancialoutcomes.theseinsightssuggestthatthe	financialreportingirregularitiesandbetterfinancialoutcomes.theseinsightssuggestthatthe	DET
gujaf-444	129	16	interaction	interaction	NOUN
gujaf-444	129	17	between	between	ADP
gujaf-444	129	18	board	board	NOUN
gujaf-444	129	19	structure	structure	NOUN
gujaf-444	129	20	and	and	CCONJ
gujaf-444	129	21	internal	internal	ADJ
gujaf-444	129	22	governance	governance	NOUN
gujaf-444	129	23	committees	committee	NOUN
gujaf-444	129	24	is	be	AUX
gujaf-444	129	25	crucial	crucial	ADJ
gujaf-444	129	26	for	for	ADP
gujaf-444	129	27	understanding	understand	VERB
gujaf-444	129	28	the	the	DET
gujaf-444	129	29	broader	broad	ADJ
gujaf-444	129	30	impact	impact	NOUN
gujaf-444	129	31	of	of	ADP
gujaf-444	129	32	corporate	corporate	ADJ
gujaf-444	129	33	governance	governance	NOUN
gujaf-444	129	34	on	on	ADP
gujaf-444	129	35	firm	firm	ADJ
gujaf-444	129	36	performance	performance	NOUN
gujaf-444	129	37	.	.	PUNCT
gujaf-444	130	1	hypotheses	hypothese	VERB
gujaf-444	130	2	development	development	NOUN
gujaf-444	130	3	board	board	PROPN
gujaf-444	130	4	independence	independence	NOUN
gujaf-444	130	5	remains	remain	VERB
gujaf-444	130	6	a	a	DET
gujaf-444	130	7	cornerstone	cornerstone	NOUN
gujaf-444	130	8	of	of	ADP
gujaf-444	130	9	effective	effective	ADJ
gujaf-444	130	10	corporate	corporate	ADJ
gujaf-444	130	11	governance	governance	NOUN
gujaf-444	130	12	,	,	PUNCT
gujaf-444	130	13	particularly	particularly	ADV
gujaf-444	130	14	in	in	ADP
gujaf-444	130	15	contexts	context	NOUN
gujaf-444	130	16	characterized	characterize	VERB
gujaf-444	130	17	by	by	ADP
gujaf-444	130	18	weak	weak	ADJ
gujaf-444	130	19	institutional	institutional	ADJ
gujaf-444	130	20	enforcement	enforcement	NOUN
gujaf-444	130	21	or	or	CCONJ
gujaf-444	130	22	dominant	dominant	ADJ
gujaf-444	130	23	insider	insider	NOUN
gujaf-444	130	24	ownership	ownership	NOUN
gujaf-444	130	25	.	.	PUNCT
gujaf-444	131	1	independent	independent	ADJ
gujaf-444	131	2	directors	director	NOUN
gujaf-444	131	3	bring	bring	VERB
gujaf-444	131	4	objectivity	objectivity	NOUN
gujaf-444	131	5	and	and	CCONJ
gujaf-444	131	6	are	be	AUX
gujaf-444	131	7	less	less	ADV
gujaf-444	131	8	likely	likely	ADJ
gujaf-444	131	9	to	to	PART
gujaf-444	131	10	be	be	AUX
gujaf-444	131	11	influenced	influence	VERB
gujaf-444	131	12	by	by	ADP
gujaf-444	131	13	management	management	NOUN
gujaf-444	131	14	,	,	PUNCT
gujaf-444	131	15	which	which	PRON
gujaf-444	131	16	enhances	enhance	VERB
gujaf-444	131	17	their	their	PRON
gujaf-444	131	18	monitoring	monitoring	NOUN
gujaf-444	131	19	capacity	capacity	NOUN
gujaf-444	131	20	.	.	PUNCT
gujaf-444	132	1	agency	agency	NOUN
gujaf-444	132	2	theory	theory	NOUN
gujaf-444	132	3	posits	posit	VERB
gujaf-444	132	4	that	that	SCONJ
gujaf-444	132	5	boards	board	NOUN
gujaf-444	132	6	with	with	ADP
gujaf-444	132	7	a	a	DET
gujaf-444	132	8	higher	high	ADJ
gujaf-444	132	9	proportion	proportion	NOUN
gujaf-444	132	10	of	of	ADP
gujaf-444	132	11	independent	independent	ADJ
gujaf-444	132	12	directors	director	NOUN
gujaf-444	132	13	can	can	AUX
gujaf-444	132	14	mitigate	mitigate	VERB
gujaf-444	132	15	agency	agency	NOUN
gujaf-444	132	16	conflicts	conflict	NOUN
gujaf-444	132	17	by	by	ADP
gujaf-444	132	18	overseeing	oversee	VERB
gujaf-444	132	19	managerial	managerial	ADJ
gujaf-444	132	20	behavior	behavior	NOUN
gujaf-444	132	21	and	and	CCONJ
gujaf-444	132	22	protecting	protect	VERB
gujaf-444	132	23	shareholders	shareholder	NOUN
gujaf-444	132	24	‘	‘	PART
gujaf-444	132	25	interests	interest	NOUN
gujaf-444	132	26	(	(	PUNCT
gujaf-444	132	27	jensen	jensen	PROPN
gujaf-444	132	28	&	&	CCONJ
gujaf-444	132	29	meckling	meckling	PROPN
gujaf-444	132	30	,	,	PUNCT
gujaf-444	132	31	1976	1976	NUM
gujaf-444	132	32	)	)	PUNCT
gujaf-444	132	33	.	.	PUNCT
gujaf-444	133	1	this	this	PRON
gujaf-444	133	2	is	be	AUX
gujaf-444	133	3	particularly	particularly	ADV
gujaf-444	133	4	crucial	crucial	ADJ
gujaf-444	133	5	in	in	ADP
gujaf-444	133	6	developing	develop	VERB
gujaf-444	133	7	countries	country	NOUN
gujaf-444	133	8	,	,	PUNCT
gujaf-444	133	9	where	where	SCONJ
gujaf-444	133	10	board	board	NOUN
gujaf-444	133	11	capture	capture	NOUN
gujaf-444	133	12	is	be	AUX
gujaf-444	133	13	prevalent	prevalent	ADJ
gujaf-444	133	14	.	.	PUNCT
gujaf-444	134	1	empirical	empirical	ADJ
gujaf-444	134	2	studies	study	NOUN
gujaf-444	134	3	affirm	affirm	VERB
gujaf-444	134	4	that	that	SCONJ
gujaf-444	134	5	independent	independent	ADJ
gujaf-444	134	6	directors	director	NOUN
gujaf-444	134	7	improve	improve	VERB
gujaf-444	134	8	financial	financial	ADJ
gujaf-444	134	9	reporting	reporting	NOUN
gujaf-444	134	10	quality	quality	NOUN
gujaf-444	134	11	,	,	PUNCT
gujaf-444	134	12	operational	operational	ADJ
gujaf-444	134	13	efficiency	efficiency	NOUN
gujaf-444	134	14	,	,	PUNCT
gujaf-444	134	15	and	and	CCONJ
gujaf-444	134	16	strategic	strategic	ADJ
gujaf-444	134	17	decision	decision	NOUN
gujaf-444	134	18	-	-	PUNCT
gujaf-444	134	19	making	making	NOUN
gujaf-444	134	20	(	(	PUNCT
gujaf-444	134	21	salawu	salawu	NOUN
gujaf-444	134	22	et	et	PROPN
gujaf-444	134	23	al	al	PROPN
gujaf-444	134	24	.	.	PROPN
gujaf-444	134	25	,	,	PUNCT
gujaf-444	134	26	2024	2024	NUM
gujaf-444	134	27	;	;	PUNCT
gujaf-444	134	28	ahmed	ahmed	PROPN
gujaf-444	134	29	&	&	CCONJ
gujaf-444	134	30	nuhu	nuhu	PROPN
gujaf-444	134	31	,	,	PUNCT
gujaf-444	134	32	2023	2023	NUM
gujaf-444	134	33	)	)	PUNCT
gujaf-444	134	34	.	.	PUNCT
gujaf-444	135	1	independent	independent	ADJ
gujaf-444	135	2	boards	board	NOUN
gujaf-444	135	3	are	be	AUX
gujaf-444	135	4	instrumental	instrumental	ADJ
gujaf-444	135	5	in	in	ADP
gujaf-444	135	6	improving	improve	VERB
gujaf-444	135	7	investor	investor	NOUN
gujaf-444	135	8	confidence	confidence	NOUN
gujaf-444	135	9	and	and	CCONJ
gujaf-444	135	10	firm	firm	ADJ
gujaf-444	135	11	valuation	valuation	NOUN
gujaf-444	135	12	,	,	PUNCT
gujaf-444	135	13	especially	especially	ADV
gujaf-444	135	14	when	when	SCONJ
gujaf-444	135	15	coupled	couple	VERB
gujaf-444	135	16	with	with	ADP
gujaf-444	135	17	an	an	DET
gujaf-444	135	18	active	active	ADJ
gujaf-444	135	19	audit	audit	NOUN
gujaf-444	135	20	committee	committee	NOUN
gujaf-444	135	21	.	.	PUNCT
gujaf-444	136	1	recent	recent	ADJ
gujaf-444	136	2	evidence	evidence	NOUN
gujaf-444	136	3	from	from	ADP
gujaf-444	136	4	emerging	emerge	VERB
gujaf-444	136	5	markets	market	NOUN
gujaf-444	136	6	reveals	reveal	VERB
gujaf-444	136	7	that	that	SCONJ
gujaf-444	136	8	firms	firm	NOUN
gujaf-444	136	9	with	with	ADP
gujaf-444	136	10	more	more	ADJ
gujaf-444	136	11	independent	independent	ADJ
gujaf-444	136	12	directors	director	NOUN
gujaf-444	136	13	tend	tend	VERB
gujaf-444	136	14	to	to	PART
gujaf-444	136	15	experience	experience	VERB
gujaf-444	136	16	better	well	ADJ
gujaf-444	136	17	resource	resource	NOUN
gujaf-444	136	18	allocation	allocation	NOUN
gujaf-444	136	19	and	and	CCONJ
gujaf-444	136	20	higher	high	ADJ
gujaf-444	136	21	returns	return	NOUN
gujaf-444	136	22	on	on	ADP
gujaf-444	136	23	assets	asset	NOUN
gujaf-444	136	24	(	(	PUNCT
gujaf-444	136	25	olayiwola	olayiwola	PROPN
gujaf-444	136	26	&	&	CCONJ
gujaf-444	136	27	usman	usman	PROPN
gujaf-444	136	28	,	,	PUNCT
gujaf-444	136	29	2022	2022	NUM
gujaf-444	136	30	)	)	PUNCT
gujaf-444	136	31	.	.	PUNCT
gujaf-444	137	1	the	the	DET
gujaf-444	137	2	logic	logic	NOUN
gujaf-444	137	3	rests	rest	VERB
gujaf-444	137	4	on	on	ADP
gujaf-444	137	5	the	the	DET
gujaf-444	137	6	assumption	assumption	NOUN
gujaf-444	137	7	that	that	SCONJ
gujaf-444	137	8	thesedirectors	thesedirector	NOUN
gujaf-444	137	9	aremorelikelyto	aremorelikelyto	PROPN
gujaf-444	137	10	challengemanagement	challengemanagement	PROPN
gujaf-444	137	11	decisions	decision	NOUN
gujaf-444	137	12	,	,	PUNCT
gujaf-444	137	13	scrutinize	scrutinize	VERB
gujaf-444	137	14	performance	performance	NOUN
gujaf-444	137	15	,	,	PUNCT
gujaf-444	137	16	and	and	CCONJ
gujaf-444	137	17	ensure	ensure	VERB
gujaf-444	137	18	ethical	ethical	ADJ
gujaf-444	137	19	compliance	compliance	NOUN
gujaf-444	137	20	.	.	PUNCT
gujaf-444	138	1	as	as	ADP
gujaf-444	138	2	such	such	ADJ
gujaf-444	138	3	,	,	PUNCT
gujaf-444	138	4	aligning	align	VERB
gujaf-444	138	5	with	with	ADP
gujaf-444	138	6	best	good	ADJ
gujaf-444	138	7	practices	practice	NOUN
gujaf-444	138	8	recommended	recommend	VERB
gujaf-444	138	9	by	by	ADP
gujaf-444	138	10	global	global	ADJ
gujaf-444	138	11	corporate	corporate	ADJ
gujaf-444	138	12	governance	governance	NOUN
gujaf-444	138	13	codes	code	NOUN
gujaf-444	138	14	(	(	PUNCT
gujaf-444	138	15	ayemere	ayemere	X
gujaf-444	138	16	&	&	CCONJ
gujaf-444	138	17	elijah	elijah	PROPN
gujaf-444	138	18	,	,	PUNCT
gujaf-444	138	19	2021	2021	NUM
gujaf-444	138	20	;	;	PUNCT
gujaf-444	138	21	oba	oba	PROPN
gujaf-444	138	22	et	et	PROPN
gujaf-444	138	23	al	al	PROPN
gujaf-444	138	24	.	.	PROPN
gujaf-444	138	25	,	,	PUNCT
gujaf-444	138	26	2023	2023	NUM
gujaf-444	138	27	)	)	PUNCT
gujaf-444	138	28	,	,	PUNCT
gujaf-444	138	29	the	the	DET
gujaf-444	138	30	first	first	ADJ
gujaf-444	138	31	hypothesis	hypothesis	NOUN
gujaf-444	138	32	(	(	PUNCT
gujaf-444	138	33	h1	h1	NOUN
gujaf-444	138	34	)	)	PUNCT
gujaf-444	138	35	posits	posit	NOUN
gujaf-444	138	36	that	that	PRON
gujaf-444	138	37	:	:	PUNCT
gujaf-444	138	38	board	board	NOUN
gujaf-444	138	39	independence	independence	NOUN
gujaf-444	138	40	positively	positively	ADV
gujaf-444	138	41	and	and	CCONJ
gujaf-444	138	42	significantly	significantly	ADV
gujaf-444	138	43	affects	affect	VERB
gujaf-444	138	44	firm	firm	ADJ
gujaf-444	138	45	performance	performance	NOUN
gujaf-444	138	46	.	.	PUNCT
gujaf-444	139	1	gender	gender	NOUN
gujaf-444	139	2	diversity	diversity	NOUN
gujaf-444	139	3	on	on	ADP
gujaf-444	139	4	corporate	corporate	ADJ
gujaf-444	139	5	boards	board	NOUN
gujaf-444	139	6	has	have	AUX
gujaf-444	139	7	gained	gain	VERB
gujaf-444	139	8	momentum	momentum	NOUN
gujaf-444	139	9	as	as	ADP
gujaf-444	139	10	firms	firm	NOUN
gujaf-444	139	11	and	and	CCONJ
gujaf-444	139	12	regulatorsrecognize	regulatorsrecognize	VERB
gujaf-444	139	13	its	its	PRON
gujaf-444	139	14	role	role	NOUN
gujaf-444	139	15	in	in	ADP
gujaf-444	139	16	improving	improve	VERB
gujaf-444	139	17	governance	governance	NOUN
gujaf-444	139	18	quality	quality	NOUN
gujaf-444	139	19	and	and	CCONJ
gujaf-444	139	20	decision	decision	NOUN
gujaf-444	139	21	-	-	PUNCT
gujaf-444	139	22	making	make	VERB
gujaf-444	139	23	dynamics	dynamic	NOUN
gujaf-444	139	24	.	.	PUNCT
gujaf-444	140	1	women	woman	NOUN
gujaf-444	140	2	bring	bring	VERB
gujaf-444	140	3	diverse	diverse	ADJ
gujaf-444	140	4	perspectives	perspective	NOUN
gujaf-444	140	5	,	,	PUNCT
gujaf-444	140	6	enhanced	enhance	VERB
gujaf-444	140	7	ethical	ethical	ADJ
gujaf-444	140	8	sensitivity	sensitivity	NOUN
gujaf-444	140	9	,	,	PUNCT
gujaf-444	140	10	and	and	CCONJ
gujaf-444	140	11	better	well	ADJ
gujaf-444	140	12	stakeholder	stakeholder	NOUN
gujaf-444	140	13	engagement	engagement	NOUN
gujaf-444	140	14	,	,	PUNCT
gujaf-444	140	15	which	which	PRON
gujaf-444	140	16	are	be	AUX
gujaf-444	140	17	critical	critical	ADJ
gujaf-444	140	18	for	for	ADP
gujaf-444	140	19	firm	firm	ADJ
gujaf-444	140	20	sustainability	sustainability	NOUN
gujaf-444	140	21	.	.	PUNCT
gujaf-444	141	1	from	from	ADP
gujaf-444	141	2	a	a	DET
gujaf-444	141	3	cognitive	cognitive	ADJ
gujaf-444	141	4	resource	resource	NOUN
gujaf-444	141	5	perspective	perspective	NOUN
gujaf-444	141	6	,	,	PUNCT
gujaf-444	141	7	genderdiverse	genderdiverse	NOUN
gujaf-444	141	8	boards	board	NOUN
gujaf-444	141	9	benefit	benefit	VERB
gujaf-444	141	10	from	from	ADP
gujaf-444	141	11	heterogeneity	heterogeneity	NOUN
gujaf-444	141	12	in	in	ADP
gujaf-444	141	13	skills	skill	NOUN
gujaf-444	141	14	and	and	CCONJ
gujaf-444	141	15	problem	problem	NOUN
gujaf-444	141	16	-	-	PUNCT
gujaf-444	141	17	solving	solve	VERB
gujaf-444	141	18	approaches	approach	NOUN
gujaf-444	141	19	,	,	PUNCT
gujaf-444	141	20	which	which	PRON
gujaf-444	141	21	fosters	foster	VERB
gujaf-444	141	22	innovation	innovation	NOUN
gujaf-444	141	23	and	and	CCONJ
gujaf-444	141	24	reduces	reduce	VERB
gujaf-444	141	25	groupthink	groupthink	NOUN
gujaf-444	141	26	(	(	PUNCT
gujaf-444	141	27	terjesen	terjesen	NOUN
gujaf-444	141	28	et	et	PROPN
gujaf-444	141	29	al	al	PROPN
gujaf-444	141	30	.	.	PROPN
gujaf-444	141	31	,	,	PUNCT
gujaf-444	141	32	2020	2020	NUM
gujaf-444	141	33	)	)	PUNCT
gujaf-444	141	34	?	?	PUNCT
gujaf-444	142	1	recent	recent	ADJ
gujaf-444	142	2	studies	study	NOUN
gujaf-444	142	3	show	show	VERB
gujaf-444	142	4	that	that	SCONJ
gujaf-444	142	5	firms	firm	NOUN
gujaf-444	142	6	with	with	ADP
gujaf-444	142	7	greater	great	ADJ
gujaf-444	142	8	female	female	ADJ
gujaf-444	142	9	representation	representation	NOUN
gujaf-444	142	10	on	on	ADP
gujaf-444	142	11	boards	board	NOUN
gujaf-444	142	12	exhibit	exhibit	VERB
gujaf-444	142	13	better	well	ADJ
gujaf-444	142	14	risk	risk	NOUN
gujaf-444	142	15	management	management	NOUN
gujaf-444	142	16	and	and	CCONJ
gujaf-444	142	17	stronger	strong	ADJ
gujaf-444	142	18	financial	financial	ADJ
gujaf-444	142	19	outcomes	outcome	NOUN
gujaf-444	142	20	(	(	PUNCT
gujaf-444	142	21	ali	ali	PROPN
gujaf-444	142	22	et	et	PROPN
gujaf-444	142	23	al	al	PROPN
gujaf-444	142	24	.	.	PROPN
gujaf-444	142	25	,	,	PUNCT
gujaf-444	142	26	2022	2022	NUM
gujaf-444	142	27	;	;	PUNCT
gujaf-444	142	28	akanni	akanni	PROPN
gujaf-444	142	29	et	et	PROPN
gujaf-444	142	30	al	al	PROPN
gujaf-444	142	31	.	.	PROPN
gujaf-444	142	32	,	,	PUNCT
gujaf-444	142	33	2024	2024	NUM
gujaf-444	142	34	)	)	PUNCT
gujaf-444	142	35	.	.	PUNCT
gujaf-444	143	1	in	in	ADP
gujaf-444	143	2	the	the	DET
gujaf-444	143	3	nigerian	nigerian	ADJ
gujaf-444	143	4	context	context	NOUN
gujaf-444	143	5	,	,	PUNCT
gujaf-444	143	6	where	where	SCONJ
gujaf-444	143	7	corporate	corporate	ADJ
gujaf-444	143	8	leadership	leadership	NOUN
gujaf-444	143	9	remains	remain	VERB
gujaf-444	143	10	male	male	NOUN
gujaf-444	143	11	-	-	PUNCT
gujaf-444	143	12	dominated	dominate	VERB
gujaf-444	143	13	,	,	PUNCT
gujaf-444	143	14	female	female	ADJ
gujaf-444	143	15	board	board	NOUN
gujaf-444	143	16	participation	participation	NOUN
gujaf-444	143	17	signals	signal	VERB
gujaf-444	143	18	inclusivity	inclusivity	NOUN
gujaf-444	143	19	and	and	CCONJ
gujaf-444	143	20	can	can	AUX
gujaf-444	143	21	enhance	enhance	VERB
gujaf-444	143	22	firm	firm	ADJ
gujaf-444	143	23	reputation	reputation	NOUN
gujaf-444	143	24	among	among	ADP
gujaf-444	143	25	investors	investor	NOUN
gujaf-444	143	26	and	and	CCONJ
gujaf-444	143	27	customers.evidencesuggeststhatgender	customers.evidencesuggeststhatgender	NOUN
gujaf-444	143	28	-	-	PUNCT
gujaf-444	143	29	diverseboardsaremorediligent	diverseboardsaremorediligent	NOUN
gujaf-444	143	30	,	,	PUNCT
gujaf-444	143	31	collaborative	collaborative	ADJ
gujaf-444	143	32	,	,	PUNCT
gujaf-444	143	33	and	and	CCONJ
gujaf-444	143	34	forward	forward	ADV
gujaf-444	143	35	-	-	PUNCT
gujaf-444	143	36	thinking	thinking	NOUN
gujaf-444	143	37	,	,	PUNCT
gujaf-444	143	38	attributesthatarecrucialindynamicenvironments(akinyele,2021;ojeka	attributesthatarecrucialindynamicenvironments(akinyele,2021;ojeka	VERB
gujaf-444	143	39	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	143	40	,	,	PUNCT
gujaf-444	143	41	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	143	42	473	473	NUM
gujaf-444	143	43	et	et	NOUN
gujaf-444	143	44	al	al	PROPN
gujaf-444	143	45	.	.	PROPN
gujaf-444	143	46	,	,	PUNCT
gujaf-444	143	47	2023	2023	NUM
gujaf-444	143	48	)	)	PUNCT
gujaf-444	143	49	.	.	PUNCT
gujaf-444	144	1	furthermore	furthermore	ADV
gujaf-444	144	2	,	,	PUNCT
gujaf-444	144	3	the	the	DET
gujaf-444	144	4	presence	presence	NOUN
gujaf-444	144	5	of	of	ADP
gujaf-444	144	6	women	woman	NOUN
gujaf-444	144	7	on	on	ADP
gujaf-444	144	8	boards	board	NOUN
gujaf-444	144	9	may	may	AUX
gujaf-444	144	10	encourage	encourage	VERB
gujaf-444	144	11	transparency	transparency	NOUN
gujaf-444	144	12	,	,	PUNCT
gujaf-444	144	13	discourage	discourage	VERB
gujaf-444	144	14	fraudulent	fraudulent	ADJ
gujaf-444	144	15	practices	practice	NOUN
gujaf-444	144	16	,	,	PUNCT
gujaf-444	144	17	and	and	CCONJ
gujaf-444	144	18	foster	foster	VERB
gujaf-444	144	19	a	a	DET
gujaf-444	144	20	culture	culture	NOUN
gujaf-444	144	21	of	of	ADP
gujaf-444	144	22	accountability	accountability	NOUN
gujaf-444	144	23	(	(	PUNCT
gujaf-444	144	24	olayemi	olayemi	NOUN
gujaf-444	144	25	&	&	CCONJ
gujaf-444	144	26	ofoegbu	ofoegbu	NOUN
gujaf-444	144	27	,	,	PUNCT
gujaf-444	144	28	2020	2020	NUM
gujaf-444	144	29	;	;	PUNCT
gujaf-444	144	30	al	al	PROPN
gujaf-444	144	31	-	-	PUNCT
gujaf-444	144	32	matari	matari	PROPN
gujaf-444	144	33	et	et	PROPN
gujaf-444	144	34	al	al	PROPN
gujaf-444	144	35	.	.	PROPN
gujaf-444	144	36	,	,	PUNCT
gujaf-444	144	37	2021	2021	NUM
gujaf-444	144	38	)	)	PUNCT
gujaf-444	144	39	.	.	PUNCT
gujaf-444	145	1	consequently	consequently	ADV
gujaf-444	145	2	,	,	PUNCT
gujaf-444	145	3	this	this	DET
gujaf-444	145	4	study	study	NOUN
gujaf-444	145	5	second	second	ADJ
gujaf-444	145	6	hypothesis	hypothesis	NOUN
gujaf-444	145	7	(	(	PUNCT
gujaf-444	145	8	h2	h2	NOUN
gujaf-444	145	9	)	)	PUNCT
gujaf-444	145	10	follows	follow	VERB
gujaf-444	145	11	that	that	SCONJ
gujaf-444	145	12	:	:	PUNCT
gujaf-444	145	13	female	female	ADJ
gujaf-444	145	14	board	board	NOUN
gujaf-444	145	15	representation	representation	NOUN
gujaf-444	145	16	has	have	VERB
gujaf-444	145	17	a	a	DET
gujaf-444	145	18	significant	significant	ADJ
gujaf-444	145	19	positive	positive	ADJ
gujaf-444	145	20	impact	impact	NOUN
gujaf-444	145	21	on	on	ADP
gujaf-444	145	22	firm	firm	ADJ
gujaf-444	145	23	performance	performance	NOUN
gujaf-444	145	24	.	.	PUNCT
gujaf-444	146	1	the	the	DET
gujaf-444	146	2	effect	effect	NOUN
gujaf-444	146	3	of	of	ADP
gujaf-444	146	4	board	board	NOUN
gujaf-444	146	5	size	size	NOUN
gujaf-444	146	6	on	on	ADP
gujaf-444	146	7	firm	firm	ADJ
gujaf-444	146	8	performance	performance	NOUN
gujaf-444	146	9	remains	remain	VERB
gujaf-444	146	10	a	a	DET
gujaf-444	146	11	nuanced	nuanced	ADJ
gujaf-444	146	12	issue	issue	NOUN
gujaf-444	146	13	in	in	ADP
gujaf-444	146	14	governance	governance	NOUN
gujaf-444	146	15	literature	literature	NOUN
gujaf-444	146	16	.	.	PUNCT
gujaf-444	147	1	larger	large	ADJ
gujaf-444	147	2	boards	board	NOUN
gujaf-444	147	3	potentially	potentially	ADV
gujaf-444	147	4	provide	provide	VERB
gujaf-444	147	5	diverse	diverse	ADJ
gujaf-444	147	6	expertise	expertise	NOUN
gujaf-444	147	7	,	,	PUNCT
gujaf-444	147	8	better	well	ADJ
gujaf-444	147	9	oversight	oversight	NOUN
gujaf-444	147	10	,	,	PUNCT
gujaf-444	147	11	and	and	CCONJ
gujaf-444	147	12	access	access	NOUN
gujaf-444	147	13	toa	toa	PROPN
gujaf-444	147	14	wider	wide	ADJ
gujaf-444	147	15	network	network	NOUN
gujaf-444	147	16	of	of	ADP
gujaf-444	147	17	stakeholders	stakeholder	NOUN
gujaf-444	147	18	.	.	PUNCT
gujaf-444	148	1	however	however	ADV
gujaf-444	148	2	,	,	PUNCT
gujaf-444	148	3	the	the	DET
gujaf-444	148	4	benefits	benefit	NOUN
gujaf-444	148	5	of	of	ADP
gujaf-444	148	6	size	size	NOUN
gujaf-444	148	7	often	often	ADV
gujaf-444	148	8	diminish	diminish	VERB
gujaf-444	148	9	beyond	beyond	ADP
gujaf-444	148	10	a	a	DET
gujaf-444	148	11	certain	certain	ADJ
gujaf-444	148	12	threshold	threshold	NOUN
gujaf-444	148	13	due	due	ADP
gujaf-444	148	14	to	to	ADP
gujaf-444	148	15	coordination	coordination	NOUN
gujaf-444	148	16	difficulties	difficulty	NOUN
gujaf-444	148	17	,	,	PUNCT
gujaf-444	148	18	increased	increase	VERB
gujaf-444	148	19	agency	agency	NOUN
gujaf-444	148	20	costs	cost	NOUN
gujaf-444	148	21	,	,	PUNCT
gujaf-444	148	22	and	and	CCONJ
gujaf-444	148	23	diluted	dilute	VERB
gujaf-444	148	24	accountability	accountability	NOUN
gujaf-444	148	25	(	(	PUNCT
gujaf-444	148	26	uwuigbe	uwuigbe	NOUN
gujaf-444	148	27	et	et	PROPN
gujaf-444	148	28	al	al	PROPN
gujaf-444	148	29	.	.	PROPN
gujaf-444	148	30	,	,	PUNCT
gujaf-444	148	31	2020	2020	NUM
gujaf-444	148	32	)	)	PUNCT
gujaf-444	148	33	.	.	PUNCT
gujaf-444	149	1	empirical	empirical	ADJ
gujaf-444	149	2	research	research	NOUN
gujaf-444	149	3	has	have	AUX
gujaf-444	149	4	yielded	yield	VERB
gujaf-444	149	5	mixed	mixed	ADJ
gujaf-444	149	6	findings	finding	NOUN
gujaf-444	149	7	:	:	PUNCT
gujaf-444	149	8	while	while	SCONJ
gujaf-444	149	9	some	some	DET
gujaf-444	149	10	studies	study	NOUN
gujaf-444	149	11	find	find	VERB
gujaf-444	149	12	a	a	DET
gujaf-444	149	13	positive	positive	ADJ
gujaf-444	149	14	association	association	NOUN
gujaf-444	149	15	between	between	ADP
gujaf-444	149	16	board	board	NOUN
gujaf-444	149	17	size	size	NOUN
gujaf-444	149	18	and	and	CCONJ
gujaf-444	149	19	firm	firm	ADJ
gujaf-444	149	20	value	value	NOUN
gujaf-444	149	21	,	,	PUNCT
gujaf-444	149	22	others	other	NOUN
gujaf-444	149	23	identify	identify	VERB
gujaf-444	149	24	a	a	DET
gujaf-444	149	25	non	non	ADJ
gujaf-444	149	26	-	-	ADJ
gujaf-444	149	27	linear	linear	ADJ
gujaf-444	149	28	or	or	CCONJ
gujaf-444	149	29	even	even	ADV
gujaf-444	149	30	negative	negative	ADJ
gujaf-444	149	31	relationship	relationship	NOUN
gujaf-444	149	32	depending	depend	VERB
gujaf-444	149	33	on	on	ADP
gujaf-444	149	34	contextual	contextual	ADJ
gujaf-444	149	35	factors	factor	NOUN
gujaf-444	149	36	such	such	ADJ
gujaf-444	149	37	as	as	ADP
gujaf-444	149	38	industry	industry	NOUN
gujaf-444	149	39	,	,	PUNCT
gujaf-444	149	40	regulatory	regulatory	ADJ
gujaf-444	149	41	environment	environment	NOUN
gujaf-444	149	42	,	,	PUNCT
gujaf-444	149	43	and	and	CCONJ
gujaf-444	149	44	firm	firm	ADJ
gujaf-444	149	45	complexity	complexity	NOUN
gujaf-444	149	46	(	(	PUNCT
gujaf-444	149	47	nuhu	nuhu	NOUN
gujaf-444	149	48	&	&	CCONJ
gujaf-444	149	49	ahmed	ahmed	PROPN
gujaf-444	149	50	,	,	PUNCT
gujaf-444	149	51	2020	2020	NUM
gujaf-444	149	52	;	;	PUNCT
gujaf-444	149	53	okoye	okoye	PROPN
gujaf-444	149	54	et	et	PROPN
gujaf-444	149	55	al	al	PROPN
gujaf-444	149	56	.	.	PROPN
gujaf-444	149	57	,	,	PUNCT
gujaf-444	149	58	2023	2023	NUM
gujaf-444	149	59	)	)	PUNCT
gujaf-444	149	60	.	.	PUNCT
gujaf-444	150	1	in	in	ADP
gujaf-444	150	2	the	the	DET
gujaf-444	150	3	nigerian	nigerian	ADJ
gujaf-444	150	4	manufacturing	manufacturing	NOUN
gujaf-444	150	5	sector	sector	NOUN
gujaf-444	150	6	,	,	PUNCT
gujaf-444	150	7	many	many	ADJ
gujaf-444	150	8	firms	firm	NOUN
gujaf-444	150	9	opt	opt	VERB
gujaf-444	150	10	for	for	ADP
gujaf-444	150	11	larger	large	ADJ
gujaf-444	150	12	boards	board	NOUN
gujaf-444	150	13	to	to	PART
gujaf-444	150	14	comply	comply	VERB
gujaf-444	150	15	with	with	ADP
gujaf-444	150	16	regulatory	regulatory	ADJ
gujaf-444	150	17	codes	code	NOUN
gujaf-444	150	18	or	or	CCONJ
gujaf-444	150	19	accommodate	accommodate	VERB
gujaf-444	150	20	diverse	diverse	ADJ
gujaf-444	150	21	interest	interest	NOUN
gujaf-444	150	22	groups	group	NOUN
gujaf-444	150	23	.	.	PUNCT
gujaf-444	151	1	however	however	ADV
gujaf-444	151	2	,	,	PUNCT
gujaf-444	151	3	such	such	ADJ
gujaf-444	151	4	expansion	expansion	NOUN
gujaf-444	151	5	may	may	AUX
gujaf-444	151	6	result	result	VERB
gujaf-444	151	7	in	in	ADP
gujaf-444	151	8	inefficiencies	inefficiency	NOUN
gujaf-444	151	9	if	if	SCONJ
gujaf-444	151	10	the	the	DET
gujaf-444	151	11	board	board	NOUN
gujaf-444	151	12	becomes	become	VERB
gujaf-444	151	13	bureaucratic	bureaucratic	ADJ
gujaf-444	151	14	or	or	CCONJ
gujaf-444	151	15	fails	fail	VERB
gujaf-444	151	16	to	to	PART
gujaf-444	151	17	foster	foster	VERB
gujaf-444	151	18	effective	effective	ADJ
gujaf-444	151	19	deliberation	deliberation	NOUN
gujaf-444	151	20	(	(	PUNCT
gujaf-444	151	21	lawal	lawal	NOUN
gujaf-444	151	22	et	et	PROPN
gujaf-444	151	23	al	al	PROPN
gujaf-444	151	24	.	.	PROPN
gujaf-444	151	25	,	,	PUNCT
gujaf-444	151	26	2024	2024	NUM
gujaf-444	151	27	;	;	PUNCT
gujaf-444	151	28	abubakar	abubakar	PROPN
gujaf-444	151	29	et	et	PROPN
gujaf-444	151	30	al	al	PROPN
gujaf-444	151	31	.	.	PROPN
gujaf-444	151	32	,	,	PUNCT
gujaf-444	151	33	2021	2021	NUM
gujaf-444	151	34	)	)	PUNCT
gujaf-444	151	35	.	.	PUNCT
gujaf-444	152	1	additionally	additionally	ADV
gujaf-444	152	2	,	,	PUNCT
gujaf-444	152	3	large	large	ADJ
gujaf-444	152	4	boards	board	NOUN
gujaf-444	152	5	may	may	AUX
gujaf-444	152	6	struggle	struggle	VERB
gujaf-444	152	7	to	to	PART
gujaf-444	152	8	respond	respond	VERB
gujaf-444	152	9	quickly	quickly	ADV
gujaf-444	152	10	to	to	ADP
gujaf-444	152	11	strategic	strategic	ADJ
gujaf-444	152	12	challenges	challenge	NOUN
gujaf-444	152	13	or	or	CCONJ
gujaf-444	152	14	resolve	resolve	VERB
gujaf-444	152	15	internal	internal	ADJ
gujaf-444	152	16	disagreements	disagreement	NOUN
gujaf-444	152	17	.	.	PUNCT
gujaf-444	153	1	therefore	therefore	ADV
gujaf-444	153	2	,	,	PUNCT
gujaf-444	153	3	contingent	contingent	NOUN
gujaf-444	153	4	on	on	ADP
gujaf-444	153	5	whether	whether	SCONJ
gujaf-444	153	6	the	the	DET
gujaf-444	153	7	benefits	benefit	NOUN
gujaf-444	153	8	of	of	ADP
gujaf-444	153	9	diversity	diversity	NOUN
gujaf-444	153	10	and	and	CCONJ
gujaf-444	153	11	knowledge	knowledge	NOUN
gujaf-444	153	12	outweigh	outweigh	VERB
gujaf-444	153	13	the	the	DET
gujaf-444	153	14	coordination	coordination	NOUN
gujaf-444	153	15	and	and	CCONJ
gujaf-444	153	16	agency	agency	NOUN
gujaf-444	153	17	costs	cost	NOUN
gujaf-444	153	18	(	(	PUNCT
gujaf-444	153	19	kaka	kaka	PROPN
gujaf-444	153	20	et	et	PROPN
gujaf-444	153	21	al	al	PROPN
gujaf-444	153	22	.	.	PROPN
gujaf-444	153	23	,	,	PUNCT
gujaf-444	153	24	2022	2022	NUM
gujaf-444	153	25	;	;	PUNCT
gujaf-444	153	26	olayiwola	olayiwola	PROPN
gujaf-444	153	27	&	&	CCONJ
gujaf-444	153	28	usman	usman	PROPN
gujaf-444	153	29	,	,	PUNCT
gujaf-444	153	30	2022	2022	NUM
gujaf-444	153	31	)	)	PUNCT
gujaf-444	153	32	,	,	PUNCT
gujaf-444	153	33	this	this	DET
gujaf-444	153	34	study‘s	study‘s	PROPN
gujaf-444	153	35	third	third	ADJ
gujaf-444	153	36	hypothesis	hypothesis	NOUN
gujaf-444	153	37	(	(	PUNCT
gujaf-444	153	38	h3	h3	NOUN
gujaf-444	153	39	)	)	PUNCT
gujaf-444	153	40	is	be	AUX
gujaf-444	153	41	that	that	SCONJ
gujaf-444	153	42	:	:	PUNCT
gujaf-444	153	43	board	board	NOUN
gujaf-444	153	44	size	size	NOUN
gujaf-444	153	45	has	have	VERB
gujaf-444	153	46	a	a	DET
gujaf-444	153	47	significant	significant	ADJ
gujaf-444	153	48	impact	impact	NOUN
gujaf-444	153	49	on	on	ADP
gujaf-444	153	50	firm	firm	ADJ
gujaf-444	153	51	performance	performance	NOUN
gujaf-444	153	52	.	.	PUNCT
gujaf-444	154	1	board	board	NOUN
gujaf-444	154	2	meeting	meeting	NOUN
gujaf-444	154	3	frequency	frequency	NOUN
gujaf-444	154	4	is	be	AUX
gujaf-444	154	5	a	a	DET
gujaf-444	154	6	proxy	proxy	NOUN
gujaf-444	154	7	for	for	ADP
gujaf-444	154	8	board	board	NOUN
gujaf-444	154	9	diligence	diligence	NOUN
gujaf-444	154	10	and	and	CCONJ
gujaf-444	154	11	engagement	engagement	NOUN
gujaf-444	154	12	.	.	PUNCT
gujaf-444	155	1	in	in	ADP
gujaf-444	155	2	theory	theory	NOUN
gujaf-444	155	3	,	,	PUNCT
gujaf-444	155	4	more	more	ADV
gujaf-444	155	5	frequent	frequent	ADJ
gujaf-444	155	6	meetings	meeting	NOUN
gujaf-444	155	7	suggest	suggest	VERB
gujaf-444	155	8	active	active	ADJ
gujaf-444	155	9	involvement	involvement	NOUN
gujaf-444	155	10	in	in	ADP
gujaf-444	155	11	strategic	strategic	ADJ
gujaf-444	155	12	oversight	oversight	NOUN
gujaf-444	155	13	,	,	PUNCT
gujaf-444	155	14	responsiveness	responsiveness	NOUN
gujaf-444	155	15	to	to	ADP
gujaf-444	155	16	emerging	emerge	VERB
gujaf-444	155	17	issues	issue	NOUN
gujaf-444	155	18	,	,	PUNCT
gujaf-444	155	19	and	and	CCONJ
gujaf-444	155	20	rigorous	rigorous	ADJ
gujaf-444	155	21	performance	performance	NOUN
gujaf-444	155	22	monitoring	monitoring	NOUN
gujaf-444	155	23	.	.	PUNCT
gujaf-444	156	1	frequent	frequent	ADJ
gujaf-444	156	2	interaction	interaction	NOUN
gujaf-444	156	3	among	among	ADP
gujaf-444	156	4	board	board	NOUN
gujaf-444	156	5	members	member	NOUN
gujaf-444	156	6	fosters	foster	VERB
gujaf-444	156	7	better	well	ADJ
gujaf-444	156	8	information	information	NOUN
gujaf-444	156	9	flow	flow	NOUN
gujaf-444	156	10	and	and	CCONJ
gujaf-444	156	11	timely	timely	ADJ
gujaf-444	156	12	decision	decision	NOUN
gujaf-444	156	13	-	-	PUNCT
gujaf-444	156	14	making	making	NOUN
gujaf-444	156	15	(	(	PUNCT
gujaf-444	156	16	salau	salau	NOUN
gujaf-444	156	17	et	et	PROPN
gujaf-444	156	18	al	al	PROPN
gujaf-444	156	19	.	.	PROPN
gujaf-444	156	20	,	,	PUNCT
gujaf-444	156	21	2021	2021	NUM
gujaf-444	156	22	)	)	PUNCT
gujaf-444	156	23	.	.	PUNCT
gujaf-444	157	1	there	there	PRON
gujaf-444	157	2	is	be	VERB
gujaf-444	157	3	a	a	DET
gujaf-444	157	4	counter	counter	NOUN
gujaf-444	157	5	-	-	NOUN
gujaf-444	157	6	argument	argument	NOUN
gujaf-444	157	7	that	that	SCONJ
gujaf-444	157	8	the	the	DET
gujaf-444	157	9	mere	mere	ADJ
gujaf-444	157	10	number	number	NOUN
gujaf-444	157	11	of	of	ADP
gujaf-444	157	12	meetings	meeting	NOUN
gujaf-444	157	13	does	do	AUX
gujaf-444	157	14	not	not	PART
gujaf-444	157	15	equate	equate	VERB
gujaf-444	157	16	to	to	PART
gujaf-444	157	17	effectiveness	effectiveness	VERB
gujaf-444	157	18	.	.	PUNCT
gujaf-444	158	1	if	if	SCONJ
gujaf-444	158	2	meetings	meeting	NOUN
gujaf-444	158	3	are	be	AUX
gujaf-444	158	4	poorly	poorly	ADV
gujaf-444	158	5	structured	structure	VERB
gujaf-444	158	6	,	,	PUNCT
gujaf-444	158	7	symbolic	symbolic	ADJ
gujaf-444	158	8	,	,	PUNCT
gujaf-444	158	9	or	or	CCONJ
gujaf-444	158	10	management	management	NOUN
gujaf-444	158	11	-	-	PUNCT
gujaf-444	158	12	dominated	dominate	VERB
gujaf-444	158	13	,	,	PUNCT
gujaf-444	158	14	their	their	PRON
gujaf-444	158	15	utility	utility	NOUN
gujaf-444	158	16	in	in	ADP
gujaf-444	158	17	improving	improve	VERB
gujaf-444	158	18	performance	performance	NOUN
gujaf-444	158	19	may	may	AUX
gujaf-444	158	20	be	be	AUX
gujaf-444	158	21	limited	limit	VERB
gujaf-444	158	22	(	(	PUNCT
gujaf-444	158	23	akpan	akpan	VERB
gujaf-444	158	24	et	et	PROPN
gujaf-444	158	25	al	al	PROPN
gujaf-444	158	26	.	.	PROPN
gujaf-444	158	27	,	,	PUNCT
gujaf-444	158	28	2024	2024	NUM
gujaf-444	158	29	;	;	PUNCT
gujaf-444	158	30	hassan	hassan	PROPN
gujaf-444	158	31	&	&	CCONJ
gujaf-444	158	32	adebayo	adebayo	PROPN
gujaf-444	158	33	,	,	PUNCT
gujaf-444	158	34	2022	2022	NUM
gujaf-444	158	35	)	)	PUNCT
gujaf-444	158	36	.	.	PUNCT
gujaf-444	159	1	in	in	ADP
gujaf-444	159	2	nigeria	nigeria	PROPN
gujaf-444	159	3	,	,	PUNCT
gujaf-444	159	4	regulatory	regulatory	ADJ
gujaf-444	159	5	pressures	pressure	NOUN
gujaf-444	159	6	and	and	CCONJ
gujaf-444	159	7	corporate	corporate	ADJ
gujaf-444	159	8	reforms	reform	NOUN
gujaf-444	159	9	have	have	AUX
gujaf-444	159	10	led	lead	VERB
gujaf-444	159	11	to	to	ADP
gujaf-444	159	12	increased	increase	VERB
gujaf-444	159	13	board	board	NOUN
gujaf-444	159	14	activity	activity	NOUN
gujaf-444	159	15	,	,	PUNCT
gujaf-444	159	16	but	but	CCONJ
gujaf-444	159	17	the	the	DET
gujaf-444	159	18	quality	quality	NOUN
gujaf-444	159	19	of	of	ADP
gujaf-444	159	20	boardroom	boardroom	NOUN
gujaf-444	159	21	deliberation	deliberation	NOUN
gujaf-444	159	22	often	often	ADV
gujaf-444	159	23	varies	vary	VERB
gujaf-444	159	24	widely	widely	ADV
gujaf-444	159	25	.	.	PUNCT
gujaf-444	160	1	some	some	DET
gujaf-444	160	2	studies	study	NOUN
gujaf-444	160	3	have	have	AUX
gujaf-444	160	4	found	find	VERB
gujaf-444	160	5	that	that	SCONJ
gujaf-444	160	6	while	while	SCONJ
gujaf-444	160	7	more	more	ADJ
gujaf-444	160	8	meetings	meeting	NOUN
gujaf-444	160	9	correlate	correlate	VERB
gujaf-444	160	10	with	with	ADP
gujaf-444	160	11	better	well	ADJ
gujaf-444	160	12	oversight	oversight	NOUN
gujaf-444	160	13	in	in	ADP
gujaf-444	160	14	developed	develop	VERB
gujaf-444	160	15	markets	market	NOUN
gujaf-444	160	16	,	,	PUNCT
gujaf-444	160	17	the	the	DET
gujaf-444	160	18	effect	effect	NOUN
gujaf-444	160	19	is	be	AUX
gujaf-444	160	20	statistically	statistically	ADV
gujaf-444	160	21	insignificant	insignificant	ADJ
gujaf-444	160	22	in	in	ADP
gujaf-444	160	23	emerging	emerge	VERB
gujaf-444	160	24	markets	market	NOUN
gujaf-444	160	25	where	where	SCONJ
gujaf-444	160	26	governance	governance	NOUN
gujaf-444	160	27	mechanisms	mechanism	NOUN
gujaf-444	160	28	are	be	AUX
gujaf-444	160	29	weak	weak	ADJ
gujaf-444	160	30	(	(	PUNCT
gujaf-444	160	31	fodio	fodio	NOUN
gujaf-444	160	32	et	et	PROPN
gujaf-444	160	33	al	al	PROPN
gujaf-444	160	34	.	.	PROPN
gujaf-444	160	35	,	,	PUNCT
gujaf-444	160	36	2023	2023	NUM
gujaf-444	160	37	)	)	PUNCT
gujaf-444	160	38	.	.	PUNCT
gujaf-444	161	1	although	although	SCONJ
gujaf-444	161	2	the	the	DET
gujaf-444	161	3	magnitude	magnitude	NOUN
gujaf-444	161	4	and	and	CCONJ
gujaf-444	161	5	direction	direction	NOUN
gujaf-444	161	6	of	of	ADP
gujaf-444	161	7	the	the	DET
gujaf-444	161	8	effect	effect	NOUN
gujaf-444	161	9	will	will	AUX
gujaf-444	161	10	depend	depend	VERB
gujaf-444	161	11	on	on	ADP
gujaf-444	161	12	contextual	contextual	ADJ
gujaf-444	161	13	governance	governance	NOUN
gujaf-444	161	14	dynamics	dynamic	NOUN
gujaf-444	161	15	and	and	CCONJ
gujaf-444	161	16	the	the	DET
gujaf-444	161	17	substantive	substantive	ADJ
gujaf-444	161	18	quality	quality	NOUN
gujaf-444	161	19	of	of	ADP
gujaf-444	161	20	board	board	NOUN
gujaf-444	161	21	discussions	discussion	NOUN
gujaf-444	161	22	(	(	PUNCT
gujaf-444	161	23	hassan	hassan	PROPN
gujaf-444	161	24	&	&	CCONJ
gujaf-444	161	25	adebayo	adebayo	PROPN
gujaf-444	161	26	,	,	PUNCT
gujaf-444	161	27	2022	2022	NUM
gujaf-444	161	28	;	;	PUNCT
gujaf-444	161	29	salau	salau	VERB
gujaf-444	161	30	et	et	PROPN
gujaf-444	161	31	al	al	PROPN
gujaf-444	161	32	.	.	PROPN
gujaf-444	161	33	,	,	PUNCT
gujaf-444	161	34	2021	2021	NUM
gujaf-444	161	35	)	)	PUNCT
gujaf-444	161	36	,	,	PUNCT
gujaf-444	161	37	the	the	DET
gujaf-444	161	38	paper	paper	NOUN
gujaf-444	161	39	tests	test	VERB
gujaf-444	161	40	a	a	DET
gujaf-444	161	41	fourth	fourth	ADJ
gujaf-444	161	42	(	(	PUNCT
gujaf-444	161	43	h4	h4	PROPN
gujaf-444	161	44	)	)	PUNCT
gujaf-444	161	45	hypothesis	hypothesis	NOUN
gujaf-444	161	46	that	that	PRON
gujaf-444	161	47	:	:	PUNCT
gujaf-444	161	48	board	board	NOUN
gujaf-444	161	49	meeting	meeting	NOUN
gujaf-444	161	50	frequency	frequency	NOUN
gujaf-444	161	51	significantly	significantly	ADV
gujaf-444	161	52	influences	influence	VERB
gujaf-444	161	53	firm	firm	ADJ
gujaf-444	161	54	performance	performance	NOUN
gujaf-444	161	55	.	.	PUNCT
gujaf-444	162	1	financial	financial	ADJ
gujaf-444	162	2	literacy	literacy	NOUN
gujaf-444	162	3	among	among	ADP
gujaf-444	162	4	board	board	NOUN
gujaf-444	162	5	members	member	NOUN
gujaf-444	162	6	enhances	enhance	VERB
gujaf-444	162	7	their	their	PRON
gujaf-444	162	8	ability	ability	NOUN
gujaf-444	162	9	to	to	PART
gujaf-444	162	10	evaluate	evaluate	VERB
gujaf-444	162	11	corporate	corporate	ADJ
gujaf-444	162	12	strategies	strategy	NOUN
gujaf-444	162	13	,	,	PUNCT
gujaf-444	162	14	review	review	VERB
gujaf-444	162	15	financial	financial	ADJ
gujaf-444	162	16	statements	statement	NOUN
gujaf-444	162	17	,	,	PUNCT
gujaf-444	162	18	and	and	CCONJ
gujaf-444	162	19	oversee	oversee	VERB
gujaf-444	162	20	executive	executive	ADJ
gujaf-444	162	21	decisions	decision	NOUN
gujaf-444	162	22	with	with	ADP
gujaf-444	162	23	a	a	DET
gujaf-444	162	24	critical	critical	ADJ
gujaf-444	162	25	eye	eye	NOUN
gujaf-444	162	26	.	.	PUNCT
gujaf-444	163	1	boards	board	NOUN
gujaf-444	163	2	with	with	ADP
gujaf-444	163	3	strong	strong	ADJ
gujaf-444	163	4	financial	financial	ADJ
gujaf-444	163	5	expertise	expertise	NOUN
gujaf-444	163	6	are	be	AUX
gujaf-444	163	7	better	well	ADV
gujaf-444	163	8	positioned	position	VERB
gujaf-444	163	9	to	to	PART
gujaf-444	163	10	detect	detect	VERB
gujaf-444	163	11	irregularities	irregularity	NOUN
gujaf-444	163	12	,	,	PUNCT
gujaf-444	163	13	ask	ask	VERB
gujaf-444	163	14	informed	informed	ADJ
gujaf-444	163	15	questions	question	NOUN
gujaf-444	163	16	,	,	PUNCT
gujaf-444	163	17	andsupport	andsupport	VERB
gujaf-444	163	18	risk	risk	NOUN
gujaf-444	163	19	-	-	PUNCT
gujaf-444	163	20	based	base	VERB
gujaf-444	163	21	decision	decision	NOUN
gujaf-444	163	22	-	-	PUNCT
gujaf-444	163	23	making	making	NOUN
gujaf-444	163	24	.	.	PUNCT
gujaf-444	164	1	this	this	PRON
gujaf-444	164	2	aligns	align	VERB
gujaf-444	164	3	with	with	ADP
gujaf-444	164	4	resource	resource	NOUN
gujaf-444	164	5	-	-	PUNCT
gujaf-444	164	6	based	base	VERB
gujaf-444	164	7	theory	theory	NOUN
gujaf-444	164	8	,	,	PUNCT
gujaf-444	164	9	which	which	PRON
gujaf-444	164	10	views	view	VERB
gujaf-444	164	11	directors	director	NOUN
gujaf-444	164	12	with	with	ADP
gujaf-444	164	13	domain	domain	NOUN
gujaf-444	164	14	-	-	PUNCT
gujaf-444	164	15	specific	specific	ADJ
gujaf-444	164	16	expertise	expertise	NOUN
gujaf-444	164	17	as	as	ADP
gujaf-444	164	18	strategic	strategic	ADJ
gujaf-444	164	19	assets	asset	NOUN
gujaf-444	164	20	that	that	PRON
gujaf-444	164	21	strengthen	strengthen	VERB
gujaf-444	164	22	a	a	DET
gujaf-444	164	23	firm‘s	firm‘s	PROPN
gujaf-444	164	24	competitive	competitive	ADJ
gujaf-444	164	25	edge	edge	NOUN
gujaf-444	164	26	(	(	PUNCT
gujaf-444	164	27	yang	yang	PROPN
gujaf-444	164	28	&	&	CCONJ
gujaf-444	164	29	krishnan	krishnan	PROPN
gujaf-444	164	30	,	,	PUNCT
gujaf-444	164	31	2021	2021	NUM
gujaf-444	164	32	)	)	PUNCT
gujaf-444	164	33	.	.	PUNCT
gujaf-444	165	1	in	in	ADP
gujaf-444	165	2	particular	particular	ADJ
gujaf-444	165	3	,	,	PUNCT
gujaf-444	165	4	their	their	PRON
gujaf-444	165	5	presence	presence	NOUN
gujaf-444	165	6	can	can	AUX
gujaf-444	165	7	deter	deter	VERB
gujaf-444	165	8	earnings	earning	NOUN
gujaf-444	165	9	manipulation	manipulation	NOUN
gujaf-444	165	10	and	and	CCONJ
gujaf-444	165	11	enhance	enhance	VERB
gujaf-444	165	12	audit	audit	NOUN
gujaf-444	165	13	quality	quality	NOUN
gujaf-444	165	14	(	(	PUNCT
gujaf-444	165	15	uwuigbe	uwuigbe	NOUN
gujaf-444	165	16	et	et	PROPN
gujaf-444	165	17	al	al	PROPN
gujaf-444	165	18	.	.	PROPN
gujaf-444	165	19	,	,	PUNCT
gujaf-444	165	20	2020	2020	NUM
gujaf-444	165	21	)	)	PUNCT
gujaf-444	165	22	.	.	PUNCT
gujaf-444	166	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	166	2	,	,	PUNCT
gujaf-444	166	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	166	4	474	474	NUM
gujaf-444	166	5	𝑘=1	𝑘=1	NOUN
gujaf-444	166	6	the	the	DET
gujaf-444	166	7	need	need	NOUN
gujaf-444	166	8	for	for	ADP
gujaf-444	166	9	financial	financial	ADJ
gujaf-444	166	10	expertise	expertise	NOUN
gujaf-444	166	11	on	on	ADP
gujaf-444	166	12	boards	board	NOUN
gujaf-444	166	13	is	be	AUX
gujaf-444	166	14	especially	especially	ADV
gujaf-444	166	15	critical	critical	ADJ
gujaf-444	166	16	in	in	ADP
gujaf-444	166	17	high	high	ADJ
gujaf-444	166	18	-	-	PUNCT
gujaf-444	166	19	risk	risk	NOUN
gujaf-444	166	20	sectors	sector	NOUN
gujaf-444	166	21	like	like	ADP
gujaf-444	166	22	manufacturing	manufacturing	NOUN
gujaf-444	166	23	,	,	PUNCT
gujaf-444	166	24	where	where	SCONJ
gujaf-444	166	25	financial	financial	ADJ
gujaf-444	166	26	decisions	decision	NOUN
gujaf-444	166	27	impact	impact	VERB
gujaf-444	166	28	capital	capital	NOUN
gujaf-444	166	29	allocation	allocation	NOUN
gujaf-444	166	30	,	,	PUNCT
gujaf-444	166	31	cost	cost	NOUN
gujaf-444	166	32	management	management	NOUN
gujaf-444	166	33	,	,	PUNCT
gujaf-444	166	34	and	and	CCONJ
gujaf-444	166	35	long	long	ADJ
gujaf-444	166	36	-	-	PUNCT
gujaf-444	166	37	term	term	NOUN
gujaf-444	166	38	solvency	solvency	NOUN
gujaf-444	166	39	.	.	PUNCT
gujaf-444	167	1	empirical	empirical	ADJ
gujaf-444	167	2	studies	study	NOUN
gujaf-444	167	3	show	show	VERB
gujaf-444	167	4	a	a	DET
gujaf-444	167	5	positive	positive	ADJ
gujaf-444	167	6	and	and	CCONJ
gujaf-444	167	7	significant	significant	ADJ
gujaf-444	167	8	association	association	NOUN
gujaf-444	167	9	between	between	ADP
gujaf-444	167	10	financial	financial	ADJ
gujaf-444	167	11	literacy	literacy	NOUN
gujaf-444	167	12	at	at	ADP
gujaf-444	167	13	the	the	DET
gujaf-444	167	14	board	board	NOUN
gujaf-444	167	15	level	level	NOUN
gujaf-444	167	16	and	and	CCONJ
gujaf-444	167	17	improved	improve	VERB
gujaf-444	167	18	financial	financial	ADJ
gujaf-444	167	19	performance	performance	NOUN
gujaf-444	167	20	(	(	PUNCT
gujaf-444	167	21	yekini	yekini	PROPN
gujaf-444	167	22	&	&	CCONJ
gujaf-444	167	23	bello	bello	PROPN
gujaf-444	167	24	,	,	PUNCT
gujaf-444	167	25	2021	2021	NUM
gujaf-444	167	26	;	;	PUNCT
gujaf-444	167	27	ojo	ojo	NOUN
gujaf-444	167	28	&	&	CCONJ
gujaf-444	167	29	ogunleye	ogunleye	NOUN
gujaf-444	167	30	,	,	PUNCT
gujaf-444	167	31	2022	2022	NUM
gujaf-444	167	32	)	)	PUNCT
gujaf-444	167	33	.	.	PUNCT
gujaf-444	168	1	these	these	DET
gujaf-444	168	2	experts	expert	NOUN
gujaf-444	168	3	often	often	ADV
gujaf-444	168	4	bridge	bridge	VERB
gujaf-444	168	5	the	the	DET
gujaf-444	168	6	knowledge	knowledge	NOUN
gujaf-444	168	7	gap	gap	NOUN
gujaf-444	168	8	between	between	ADP
gujaf-444	168	9	the	the	DET
gujaf-444	168	10	board	board	NOUN
gujaf-444	168	11	and	and	CCONJ
gujaf-444	168	12	external	external	ADJ
gujaf-444	168	13	auditors	auditor	NOUN
gujaf-444	168	14	,	,	PUNCT
gujaf-444	168	15	enhancing	enhance	VERB
gujaf-444	168	16	internal	internal	ADJ
gujaf-444	168	17	control	control	NOUN
gujaf-444	168	18	systems	system	NOUN
gujaf-444	168	19	(	(	PUNCT
gujaf-444	168	20	akintoye	akintoye	PROPN
gujaf-444	168	21	et	et	PROPN
gujaf-444	168	22	al	al	PROPN
gujaf-444	168	23	.	.	PROPN
gujaf-444	168	24	,	,	PUNCT
gujaf-444	169	1	2023).based	2023).base	VERB
gujaf-444	169	2	on	on	ADP
gujaf-444	169	3	this	this	DET
gujaf-444	169	4	rationale	rationale	NOUN
gujaf-444	169	5	,	,	PUNCT
gujaf-444	169	6	the	the	DET
gujaf-444	169	7	last	last	ADJ
gujaf-444	169	8	hypothesis	hypothesis	NOUN
gujaf-444	169	9	(	(	PUNCT
gujaf-444	169	10	h5	h5	PROPN
gujaf-444	169	11	)	)	PUNCT
gujaf-444	169	12	to	to	PART
gujaf-444	169	13	be	be	AUX
gujaf-444	169	14	evaluated	evaluate	VERB
gujaf-444	169	15	is	be	AUX
gujaf-444	169	16	that	that	SCONJ
gujaf-444	169	17	:	:	PUNCT
gujaf-444	169	18	the	the	DET
gujaf-444	169	19	proportion	proportion	NOUN
gujaf-444	169	20	of	of	ADP
gujaf-444	169	21	board	board	NOUN
gujaf-444	169	22	members	member	NOUN
gujaf-444	169	23	with	with	ADP
gujaf-444	169	24	financial	financial	ADJ
gujaf-444	169	25	expertise	expertise	NOUN
gujaf-444	169	26	positively	positively	ADV
gujaf-444	169	27	and	and	CCONJ
gujaf-444	169	28	significantly	significantly	ADV
gujaf-444	169	29	affects	affect	VERB
gujaf-444	169	30	firm	firm	ADJ
gujaf-444	169	31	performance	performance	NOUN
gujaf-444	169	32	.	.	PUNCT
gujaf-444	170	1	3.0	3.0	NUM
gujaf-444	170	2	methodology	methodology	NOUN
gujaf-444	170	3	this	this	DET
gujaf-444	170	4	studyis	studyis	NOUN
gujaf-444	170	5	anchored	anchor	VERB
gujaf-444	170	6	on	on	ADP
gujaf-444	170	7	two	two	NUM
gujaf-444	170	8	interrelated	interrelated	ADJ
gujaf-444	170	9	theories	theory	NOUN
gujaf-444	170	10	,	,	PUNCT
gujaf-444	170	11	which	which	PRON
gujaf-444	170	12	are	be	AUX
gujaf-444	170	13	the	the	DET
gujaf-444	170	14	agencytheoryand	agencytheoryand	ADJ
gujaf-444	170	15	resource	resource	NOUN
gujaf-444	170	16	dependence	dependence	NOUN
gujaf-444	170	17	theory	theory	NOUN
gujaf-444	170	18	.	.	PUNCT
gujaf-444	171	1	the	the	DET
gujaf-444	171	2	theoretical	theoretical	ADJ
gujaf-444	171	3	framework	framework	NOUN
gujaf-444	171	4	integrates	integrate	VERB
gujaf-444	171	5	monitoring	monitoring	NOUN
gujaf-444	171	6	theories	theory	NOUN
gujaf-444	171	7	(	(	PUNCT
gujaf-444	171	8	agencytheory	agencytheory	NOUN
gujaf-444	171	9	)	)	PUNCT
gujaf-444	171	10	,	,	PUNCT
gujaf-444	171	11	resource	resource	NOUN
gujaf-444	171	12	-	-	PUNCT
gujaf-444	171	13	based	base	VERB
gujaf-444	171	14	perspectives	perspective	NOUN
gujaf-444	171	15	,	,	PUNCT
gujaf-444	171	16	and	and	CCONJ
gujaf-444	171	17	interactive	interactive	ADJ
gujaf-444	171	18	governance	governance	NOUN
gujaf-444	171	19	mechanisms	mechanism	NOUN
gujaf-444	171	20	to	to	PART
gujaf-444	171	21	explain	explain	VERB
gujaf-444	171	22	how	how	SCONJ
gujaf-444	171	23	board	board	NOUN
gujaf-444	171	24	structures	structure	NOUN
gujaf-444	171	25	and	and	CCONJ
gujaf-444	171	26	audit	audit	NOUN
gujaf-444	171	27	committee	committee	NOUN
gujaf-444	171	28	expertise	expertise	NOUN
gujaf-444	171	29	jointly	jointly	ADV
gujaf-444	171	30	shape	shape	VERB
gujaf-444	171	31	firm	firm	ADJ
gujaf-444	171	32	performance	performance	NOUN
gujaf-444	171	33	.	.	PUNCT
gujaf-444	172	1	this	this	DET
gujaf-444	172	2	integratedapproachprovidesaholisticviewofcorporate	integratedapproachprovidesaholisticviewofcorporate	ADJ
gujaf-444	172	3	governanceinemergingeconomies	governanceinemergingeconomie	NOUN
gujaf-444	172	4	.	.	PUNCT
gujaf-444	173	1	agency	agency	NOUN
gujaf-444	173	2	theory	theory	NOUN
gujaf-444	173	3	posits	posit	VERB
gujaf-444	173	4	that	that	SCONJ
gujaf-444	173	5	a	a	DET
gujaf-444	173	6	fundamental	fundamental	ADJ
gujaf-444	173	7	conflict	conflict	NOUN
gujaf-444	173	8	exists	exist	VERB
gujaf-444	173	9	between	between	ADP
gujaf-444	173	10	managers	manager	NOUN
gujaf-444	173	11	(	(	PUNCT
gujaf-444	173	12	agents	agent	NOUN
gujaf-444	173	13	)	)	PUNCT
gujaf-444	173	14	and	and	CCONJ
gujaf-444	173	15	shareholders	shareholder	NOUN
gujaf-444	173	16	(	(	PUNCT
gujaf-444	173	17	principals	principal	NOUN
gujaf-444	173	18	)	)	PUNCT
gujaf-444	173	19	,	,	PUNCT
gujaf-444	173	20	wherein	wherein	ADJ
gujaf-444	173	21	managers	manager	NOUN
gujaf-444	173	22	may	may	AUX
gujaf-444	173	23	act	act	VERB
gujaf-444	173	24	opportunistically	opportunistically	ADV
gujaf-444	173	25	unless	unless	SCONJ
gujaf-444	173	26	their	their	PRON
gujaf-444	173	27	behavioris	behavioris	NOUN
gujaf-444	173	28	monitored	monitor	VERB
gujaf-444	173	29	(	(	PUNCT
gujaf-444	173	30	jensen	jensen	PROPN
gujaf-444	173	31	&	&	CCONJ
gujaf-444	173	32	meckling	meckling	PROPN
gujaf-444	173	33	,	,	PUNCT
gujaf-444	173	34	1976	1976	NUM
gujaf-444	173	35	)	)	PUNCT
gujaf-444	173	36	.	.	PUNCT
gujaf-444	174	1	board	board	NOUN
gujaf-444	174	2	attributes	attribute	VERB
gujaf-444	174	3	such	such	ADJ
gujaf-444	174	4	as	as	ADP
gujaf-444	174	5	independence	independence	NOUN
gujaf-444	174	6	,	,	PUNCT
gujaf-444	174	7	size	size	NOUN
gujaf-444	174	8	,	,	PUNCT
gujaf-444	174	9	and	and	CCONJ
gujaf-444	174	10	diversity	diversity	NOUN
gujaf-444	174	11	serve	serve	VERB
gujaf-444	174	12	as	as	ADP
gujaf-444	174	13	monitoring	monitor	VERB
gujaf-444	174	14	mechanisms	mechanism	NOUN
gujaf-444	174	15	to	to	PART
gujaf-444	174	16	align	align	VERB
gujaf-444	174	17	managerial	managerial	ADJ
gujaf-444	174	18	behavior	behavior	NOUN
gujaf-444	174	19	with	with	ADP
gujaf-444	174	20	shareholder	shareholder	NOUN
gujaf-444	174	21	interests	interest	NOUN
gujaf-444	174	22	.	.	PUNCT
gujaf-444	175	1	however	however	ADV
gujaf-444	175	2	,	,	PUNCT
gujaf-444	175	3	these	these	DET
gujaf-444	175	4	mechanisms	mechanism	NOUN
gujaf-444	175	5	may	may	AUX
gujaf-444	175	6	not	not	PART
gujaf-444	175	7	function	function	VERB
gujaf-444	175	8	optimally	optimally	ADV
gujaf-444	175	9	without	without	ADP
gujaf-444	175	10	the	the	DET
gujaf-444	175	11	specialized	specialized	ADJ
gujaf-444	175	12	knowledge	knowledge	NOUN
gujaf-444	175	13	and	and	CCONJ
gujaf-444	175	14	oversight	oversight	NOUN
gujaf-444	175	15	provided	provide	VERB
gujaf-444	175	16	by	by	ADP
gujaf-444	175	17	an	an	DET
gujaf-444	175	18	expert	expert	ADJ
gujaf-444	175	19	audit	audit	NOUN
gujaf-444	175	20	committee	committee	NOUN
gujaf-444	175	21	.	.	PUNCT
gujaf-444	176	1	board	board	NOUN
gujaf-444	176	2	structures	structure	NOUN
gujaf-444	176	3	serve	serve	VERB
gujaf-444	176	4	as	as	ADP
gujaf-444	176	5	internal	internal	ADJ
gujaf-444	176	6	monitoring	monitoring	NOUN
gujaf-444	176	7	tools	tool	NOUN
gujaf-444	176	8	to	to	PART
gujaf-444	176	9	mitigate	mitigate	VERB
gujaf-444	176	10	agency	agency	NOUN
gujaf-444	176	11	costs	cost	NOUN
gujaf-444	176	12	.	.	PUNCT
gujaf-444	177	1	the	the	DET
gujaf-444	177	2	model	model	NOUN
gujaf-444	177	3	follows	follow	VERB
gujaf-444	177	4	that	that	SCONJ
gujaf-444	177	5	the	the	DET
gujaf-444	177	6	utilityfunctions	utilityfunction	NOUN
gujaf-444	177	7	of	of	ADP
gujaf-444	177	8	both	both	CCONJ
gujaf-444	177	9	the	the	DET
gujaf-444	177	10	principal	principal	NOUN
gujaf-444	177	11	(	(	PUNCT
gujaf-444	177	12	𝑈𝑃	𝑈𝑃	NOUN
gujaf-444	177	13	)	)	PUNCT
gujaf-444	177	14	and	and	CCONJ
gujaf-444	177	15	agent	agent	NOUN
gujaf-444	177	16	(	(	PUNCT
gujaf-444	177	17	𝑈𝐴	𝑈𝐴	PROPN
gujaf-444	177	18	)	)	PUNCT
gujaf-444	177	19	are	be	AUX
gujaf-444	177	20	defined	define	VERB
gujaf-444	177	21	,	,	PUNCT
gujaf-444	177	22	as	as	SCONJ
gujaf-444	177	23	provided	provide	VERB
gujaf-444	177	24	by	by	ADP
gujaf-444	177	25	equation	equation	NOUN
gujaf-444	177	26	(	(	PUNCT
gujaf-444	177	27	1	1	NUM
gujaf-444	177	28	)	)	PUNCT
gujaf-444	177	29	and	and	CCONJ
gujaf-444	177	30	(	(	PUNCT
gujaf-444	177	31	2	2	NUM
gujaf-444	177	32	)	)	PUNCT
gujaf-444	177	33	,	,	PUNCT
gujaf-444	177	34	respectively	respectively	ADV
gujaf-444	177	35	as	as	ADP
gujaf-444	177	36	:	:	PUNCT
gujaf-444	177	37	𝑈𝑃=𝜋−𝑤	𝑈𝑃=𝜋−𝑤	PROPN
gujaf-444	177	38	(	(	PUNCT
gujaf-444	177	39	1	1	NUM
gujaf-444	177	40	)	)	PUNCT
gujaf-444	177	41	𝑈𝐴=𝑤−𝐶(𝑒	𝑈𝐴=𝑤−𝐶(𝑒	NOUN
gujaf-444	177	42	)	)	PUNCT
gujaf-444	177	43	(	(	PUNCT
gujaf-444	177	44	2	2	X
gujaf-444	177	45	)	)	PUNCT
gujaf-444	178	1	where	where	SCONJ
gujaf-444	178	2	:	:	PUNCT
gujaf-444	178	3	𝜋is	𝜋is	NOUN
gujaf-444	178	4	firm	firm	ADJ
gujaf-444	178	5	profit	profit	NOUN
gujaf-444	178	6	(	(	PUNCT
gujaf-444	178	7	a	a	DET
gujaf-444	178	8	function	function	NOUN
gujaf-444	178	9	of	of	ADP
gujaf-444	178	10	agent‘s	agent‘s	NOUN
gujaf-444	178	11	effort	effort	NOUN
gujaf-444	178	12	,	,	PUNCT
gujaf-444	178	13	𝑒	𝑒	NOUN
gujaf-444	178	14	)	)	PUNCT
gujaf-444	178	15	,	,	PUNCT
gujaf-444	178	16	𝑤is	𝑤is	PUNCT
gujaf-444	178	17	compensation	compensation	NOUN
gujaf-444	178	18	,	,	PUNCT
gujaf-444	178	19	and	and	CCONJ
gujaf-444	178	20	𝐶(𝑒	𝐶(𝑒	NUM
gujaf-444	178	21	)	)	PUNCT
gujaf-444	178	22	is	be	AUX
gujaf-444	178	23	the	the	DET
gujaf-444	178	24	cost	cost	NOUN
gujaf-444	178	25	of	of	ADP
gujaf-444	178	26	exerting	exert	VERB
gujaf-444	178	27	effort	effort	NOUN
gujaf-444	178	28	𝑒	𝑒	ADV
gujaf-444	178	29	,	,	PUNCT
gujaf-444	178	30	increasing	increase	VERB
gujaf-444	178	31	in	in	ADP
gujaf-444	178	32	𝑒.	𝑒.	NOUN
gujaf-444	178	33	the	the	DET
gujaf-444	178	34	principal	principal	NOUN
gujaf-444	178	35	seeks	seek	VERB
gujaf-444	178	36	to	to	PART
gujaf-444	178	37	maximize	maximize	VERB
gujaf-444	178	38	𝜋	𝜋	NOUN
gujaf-444	178	39	,	,	PUNCT
gujaf-444	178	40	while	while	SCONJ
gujaf-444	178	41	the	the	DET
gujaf-444	178	42	agent	agent	NOUN
gujaf-444	178	43	seeks	seek	VERB
gujaf-444	178	44	to	to	ADP
gujaf-444	178	45	maximize𝑈𝐴.	maximize𝑈𝐴.	PROPN
gujaf-444	178	46	as	as	ADP
gujaf-444	178	47	effort	effort	NOUN
gujaf-444	178	48	𝑒is	𝑒i	VERB
gujaf-444	178	49	unobservable	unobservable	ADJ
gujaf-444	178	50	,	,	PUNCT
gujaf-444	178	51	the	the	DET
gujaf-444	178	52	principal	principal	NOUN
gujaf-444	178	53	appoints	appoint	VERB
gujaf-444	178	54	a	a	DET
gujaf-444	178	55	board	board	NOUN
gujaf-444	178	56	of	of	ADP
gujaf-444	178	57	directors	director	NOUN
gujaf-444	178	58	tomonitor𝑒.boardindependence	tomonitor𝑒.boardindependence	NOUN
gujaf-444	178	59	,	,	PUNCT
gujaf-444	178	60	diversity	diversity	NOUN
gujaf-444	178	61	,	,	PUNCT
gujaf-444	178	62	financialexpertise	financialexpertise	NOUN
gujaf-444	178	63	,	,	PUNCT
gujaf-444	178	64	andeffectivecommitteesare	andeffectivecommitteesare	NOUN
gujaf-444	178	65	designed	design	VERB
gujaf-444	178	66	to	to	PART
gujaf-444	178	67	reduce	reduce	VERB
gujaf-444	178	68	𝐶(𝑒	𝐶(𝑒	NUM
gujaf-444	178	69	)	)	PUNCT
gujaf-444	178	70	through	through	ADP
gujaf-444	178	71	better	well	ADJ
gujaf-444	178	72	oversight	oversight	NOUN
gujaf-444	178	73	and	and	CCONJ
gujaf-444	178	74	align	align	VERB
gujaf-444	178	75	𝑤more	𝑤more	NOUN
gujaf-444	178	76	closely	closely	ADV
gujaf-444	178	77	with	with	ADP
gujaf-444	178	78	𝜋.	𝜋.	ADJ
gujaf-444	178	79	beyond	beyond	ADP
gujaf-444	178	80	monitoring	monitoring	NOUN
gujaf-444	178	81	,	,	PUNCT
gujaf-444	178	82	resource	resource	NOUN
gujaf-444	178	83	dependence	dependence	NOUN
gujaf-444	178	84	theory	theory	NOUN
gujaf-444	178	85	(	(	PUNCT
gujaf-444	178	86	pfeffer	pfeffer	PROPN
gujaf-444	178	87	&	&	CCONJ
gujaf-444	178	88	salancik	salancik	PROPN
gujaf-444	178	89	,	,	PUNCT
gujaf-444	178	90	1978	1978	NUM
gujaf-444	178	91	)	)	PUNCT
gujaf-444	178	92	posits	posit	NOUN
gujaf-444	178	93	that	that	SCONJ
gujaf-444	178	94	boards	board	NOUN
gujaf-444	178	95	serve	serve	VERB
gujaf-444	178	96	as	as	ADP
gujaf-444	178	97	providers	provider	NOUN
gujaf-444	178	98	of	of	ADP
gujaf-444	178	99	critical	critical	ADJ
gujaf-444	178	100	resources	resource	NOUN
gujaf-444	178	101	,	,	PUNCT
gujaf-444	178	102	such	such	ADJ
gujaf-444	178	103	as	as	ADP
gujaf-444	178	104	skills	skill	NOUN
gujaf-444	178	105	,	,	PUNCT
gujaf-444	178	106	information	information	NOUN
gujaf-444	178	107	,	,	PUNCT
gujaf-444	178	108	legitimacy	legitimacy	NOUN
gujaf-444	178	109	,	,	PUNCT
gujaf-444	178	110	necessary	necessary	ADJ
gujaf-444	178	111	for	for	ADP
gujaf-444	178	112	strategic	strategic	ADJ
gujaf-444	178	113	advantage	advantage	NOUN
gujaf-444	178	114	.	.	PUNCT
gujaf-444	179	1	board	board	NOUN
gujaf-444	179	2	gender	gender	NOUN
gujaf-444	179	3	diversity	diversity	NOUN
gujaf-444	179	4	and	and	CCONJ
gujaf-444	179	5	financial	financial	ADJ
gujaf-444	179	6	expertise	expertise	NOUN
gujaf-444	179	7	contribute	contribute	VERB
gujaf-444	179	8	intangible	intangible	ADJ
gujaf-444	179	9	assets	asset	NOUN
gujaf-444	179	10	that	that	PRON
gujaf-444	179	11	influence	influence	VERB
gujaf-444	179	12	firm	firm	ADJ
gujaf-444	179	13	outcomes	outcome	NOUN
gujaf-444	179	14	in	in	ADP
gujaf-444	179	15	line	line	NOUN
gujaf-444	179	16	with	with	ADP
gujaf-444	179	17	the	the	DET
gujaf-444	179	18	resource	resource	NOUN
gujaf-444	179	19	-	-	PUNCT
gujaf-444	179	20	based	base	VERB
gujaf-444	179	21	view	view	NOUN
gujaf-444	179	22	(	(	PUNCT
gujaf-444	179	23	rbv	rbv	NOUN
gujaf-444	179	24	)	)	PUNCT
gujaf-444	179	25	(	(	PUNCT
gujaf-444	179	26	barney	barney	NOUN
gujaf-444	179	27	,	,	PUNCT
gujaf-444	179	28	1991	1991	NUM
gujaf-444	179	29	)	)	PUNCT
gujaf-444	179	30	.	.	PUNCT
gujaf-444	180	1	rbv	rbv	PROPN
gujaf-444	180	2	sees	see	VERB
gujaf-444	180	3	the	the	DET
gujaf-444	180	4	board	board	NOUN
gujaf-444	180	5	-	-	PUNCT
gujaf-444	180	6	level	level	NOUN
gujaf-444	180	7	competencies	competency	NOUN
gujaf-444	180	8	as	as	ADP
gujaf-444	180	9	valuable	valuable	ADJ
gujaf-444	180	10	,	,	PUNCT
gujaf-444	180	11	rare	rare	ADJ
gujaf-444	180	12	,	,	PUNCT
gujaf-444	180	13	inimitable	inimitable	ADJ
gujaf-444	180	14	,	,	PUNCT
gujaf-444	180	15	and	and	CCONJ
gujaf-444	180	16	non	non	ADJ
gujaf-444	180	17	-	-	ADJ
gujaf-444	180	18	substitutable	substitutable	ADJ
gujaf-444	180	19	(	(	PUNCT
gujaf-444	180	20	vrin	vrin	NOUN
gujaf-444	180	21	)	)	PUNCT
gujaf-444	180	22	,	,	PUNCT
gujaf-444	180	23	hence	hence	ADV
gujaf-444	180	24	linked	link	VERB
gujaf-444	180	25	to	to	ADP
gujaf-444	180	26	sustained	sustained	ADJ
gujaf-444	180	27	performance	performance	NOUN
gujaf-444	180	28	advantages.incorporating	advantages.incorporate	VERB
gujaf-444	180	29	this	this	PRON
gujaf-444	180	30	into	into	ADP
gujaf-444	180	31	a	a	DET
gujaf-444	180	32	resource	resource	NOUN
gujaf-444	180	33	-	-	PUNCT
gujaf-444	180	34	augmented	augment	VERB
gujaf-444	180	35	performance	performance	NOUN
gujaf-444	180	36	model	model	NOUN
gujaf-444	180	37	:	:	PUNCT
gujaf-444	180	38	𝐹𝑣𝑎𝑙𝑢𝑒𝑖,𝑡=𝛾0+∑5	𝐹𝑣𝑎𝑙𝑢𝑒𝑖,𝑡=𝛾0+∑5	PROPN
gujaf-444	180	39	𝛾𝑘𝑅𝑘,𝑖,𝑡+𝛾6𝐹𝑠𝑖𝑧𝑒𝑖,𝑡+𝜇𝑖,𝑡	𝛾𝑘𝑅𝑘,𝑖,𝑡+𝛾6𝐹𝑠𝑖𝑧𝑒𝑖,𝑡+𝜇𝑖,𝑡	ADJ
gujaf-444	180	40	(	(	PUNCT
gujaf-444	180	41	3	3	NUM
gujaf-444	180	42	)	)	PUNCT
gujaf-444	180	43	where:𝑅𝑘,𝑖,𝑡includesresource	where:𝑅𝑘,𝑖,𝑡includesresource	NOUN
gujaf-444	180	44	-	-	PUNCT
gujaf-444	180	45	basedvariablessuchasdiversity	basedvariablessuchasdiversity	NOUN
gujaf-444	180	46	,	,	PUNCT
gujaf-444	180	47	expertise	expertise	NOUN
gujaf-444	180	48	,	,	PUNCT
gujaf-444	180	49	andconnections	andconnection	NOUN
gujaf-444	180	50	,	,	PUNCT
gujaf-444	180	51	𝜇𝑖,𝑡is	𝜇𝑖,𝑡is	X
gujaf-444	180	52	the	the	DET
gujaf-444	180	53	unobserved	unobserved	ADJ
gujaf-444	180	54	effect	effect	NOUN
gujaf-444	180	55	.	.	PUNCT
gujaf-444	181	1	theory	theory	NOUN
gujaf-444	181	2	complements	complement	VERB
gujaf-444	181	3	agency	agency	NOUN
gujaf-444	181	4	theory	theory	NOUN
gujaf-444	181	5	by	by	ADP
gujaf-444	181	6	highlighting	highlight	VERB
gujaf-444	181	7	the	the	DET
gujaf-444	181	8	board‘s	board‘s	PROPN
gujaf-444	181	9	roleinprovidingessentialresourcesandlinkageswiththeexternalenvironment.board	roleinprovidingessentialresourcesandlinkageswiththeexternalenvironment.board	PROPN
gujaf-444	181	10	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	181	11	,	,	PUNCT
gujaf-444	181	12	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	181	13	475	475	NUM
gujaf-444	181	14	diversity	diversity	NOUN
gujaf-444	181	15	,	,	PUNCT
gujaf-444	181	16	gender	gender	NOUN
gujaf-444	181	17	representation	representation	NOUN
gujaf-444	181	18	,	,	PUNCT
gujaf-444	181	19	and	and	CCONJ
gujaf-444	181	20	size	size	NOUN
gujaf-444	181	21	offer	offer	VERB
gujaf-444	181	22	informational	informational	ADJ
gujaf-444	181	23	and	and	CCONJ
gujaf-444	181	24	relational	relational	ADJ
gujaf-444	181	25	resources	resource	NOUN
gujaf-444	181	26	that	that	PRON
gujaf-444	181	27	facilitatebetterdecision-makingandstrategicadaptability.anauditcommitteeendowedwith	facilitatebetterdecision-makingandstrategicadaptability.anauditcommitteeendowedwith	ADP
gujaf-444	181	28	financial	financial	ADJ
gujaf-444	181	29	and	and	CCONJ
gujaf-444	181	30	industry	industry	NOUN
gujaf-444	181	31	expertise	expertise	NOUN
gujaf-444	181	32	can	can	AUX
gujaf-444	181	33	enhance	enhance	VERB
gujaf-444	181	34	this	this	DET
gujaf-444	181	35	resource	resource	NOUN
gujaf-444	181	36	function	function	NOUN
gujaf-444	181	37	,	,	PUNCT
gujaf-444	181	38	strengthening	strengthen	VERB
gujaf-444	181	39	the	the	DET
gujaf-444	181	40	board‘s	board‘s	PROPN
gujaf-444	181	41	capacity	capacity	NOUN
gujaf-444	181	42	to	to	PART
gujaf-444	181	43	drive	drive	VERB
gujaf-444	181	44	positive	positive	ADJ
gujaf-444	181	45	financial	financial	ADJ
gujaf-444	181	46	outcomes	outcome	NOUN
gujaf-444	181	47	.	.	PUNCT
gujaf-444	182	1	3.0dataand	3.0dataand	NUM
gujaf-444	182	2	variables	variable	NOUN
gujaf-444	182	3	this	this	DET
gujaf-444	182	4	study	study	NOUN
gujaf-444	182	5	investigates	investigate	VERB
gujaf-444	182	6	the	the	DET
gujaf-444	182	7	moderating	moderate	VERB
gujaf-444	182	8	role	role	NOUN
gujaf-444	182	9	of	of	ADP
gujaf-444	182	10	audit	audit	NOUN
gujaf-444	182	11	committee	committee	NOUN
gujaf-444	182	12	expertise	expertise	NOUN
gujaf-444	182	13	on	on	ADP
gujaf-444	182	14	the	the	DET
gujaf-444	182	15	relationship	relationship	NOUN
gujaf-444	182	16	between	between	ADP
gujaf-444	182	17	board	board	NOUN
gujaf-444	182	18	attributes	attribute	NOUN
gujaf-444	182	19	and	and	CCONJ
gujaf-444	182	20	firm	firm	ADJ
gujaf-444	182	21	performance	performance	NOUN
gujaf-444	182	22	,	,	PUNCT
gujaf-444	182	23	proxied	proxie	VERB
gujaf-444	182	24	by	by	ADP
gujaf-444	182	25	return	return	NOUN
gujaf-444	182	26	on	on	ADP
gujaf-444	182	27	assets	asset	NOUN
gujaf-444	182	28	(	(	PUNCT
gujaf-444	182	29	roa	roa	NOUN
gujaf-444	182	30	)	)	PUNCT
gujaf-444	182	31	,	,	PUNCT
gujaf-444	182	32	for	for	ADP
gujaf-444	182	33	listed	list	VERB
gujaf-444	182	34	manufacturing	manufacturing	NOUN
gujaf-444	182	35	firms	firm	NOUN
gujaf-444	182	36	in	in	ADP
gujaf-444	182	37	nigeria	nigeria	PROPN
gujaf-444	182	38	.	.	PUNCT
gujaf-444	183	1	the	the	DET
gujaf-444	183	2	panel	panel	NOUN
gujaf-444	183	3	dataset	dataset	AUX
gujaf-444	183	4	comprises	comprise	VERB
gujaf-444	183	5	annual	annual	ADJ
gujaf-444	183	6	firm	firm	ADJ
gujaf-444	183	7	-	-	PUNCT
gujaf-444	183	8	level	level	NOUN
gujaf-444	183	9	observations	observation	NOUN
gujaf-444	183	10	from	from	ADP
gujaf-444	183	11	2012	2012	NUM
gujaf-444	183	12	to	to	ADP
gujaf-444	183	13	2021	2021	NUM
gujaf-444	183	14	,	,	PUNCT
gujaf-444	183	15	obtained	obtain	VERB
gujaf-444	183	16	from	from	ADP
gujaf-444	183	17	audited	audit	VERB
gujaf-444	183	18	annual	annual	ADJ
gujaf-444	183	19	reports	report	NOUN
gujaf-444	183	20	,	,	PUNCT
gujaf-444	183	21	corporate	corporate	ADJ
gujaf-444	183	22	governance	governance	NOUN
gujaf-444	183	23	disclosures	disclosure	NOUN
gujaf-444	183	24	,	,	PUNCT
gujaf-444	183	25	and	and	CCONJ
gujaf-444	183	26	the	the	DET
gujaf-444	183	27	nigerian	nigerian	ADJ
gujaf-444	183	28	exchange	exchange	PROPN
gujaf-444	183	29	(	(	PUNCT
gujaf-444	183	30	ngx	ngx	PROPN
gujaf-444	183	31	)	)	PUNCT
gujaf-444	183	32	factbook	factbook	NOUN
gujaf-444	183	33	.	.	PUNCT
gujaf-444	184	1	the	the	DET
gujaf-444	184	2	study	study	NOUN
gujaf-444	184	3	focuses	focus	VERB
gujaf-444	184	4	on	on	ADP
gujaf-444	184	5	24	24	NUM
gujaf-444	184	6	listed	list	VERB
gujaf-444	184	7	manufacturing	manufacturing	NOUN
gujaf-444	184	8	firms	firm	NOUN
gujaf-444	184	9	with	with	ADP
gujaf-444	184	10	consistent	consistent	ADJ
gujaf-444	184	11	data	datum	NOUN
gujaf-444	184	12	throughout	throughout	ADP
gujaf-444	184	13	the	the	DET
gujaf-444	184	14	study	study	NOUN
gujaf-444	184	15	period	period	NOUN
gujaf-444	184	16	.	.	PUNCT
gujaf-444	185	1	the	the	DET
gujaf-444	185	2	dependent	dependent	ADJ
gujaf-444	185	3	variable	variable	NOUN
gujaf-444	185	4	is	be	AUX
gujaf-444	185	5	firm	firm	ADJ
gujaf-444	185	6	performance	performance	NOUN
gujaf-444	185	7	,	,	PUNCT
gujaf-444	185	8	measured	measure	VERB
gujaf-444	185	9	by	by	ADP
gujaf-444	185	10	return	return	NOUN
gujaf-444	185	11	on	on	ADP
gujaf-444	185	12	assets	asset	NOUN
gujaf-444	185	13	(	(	PUNCT
gujaf-444	185	14	roa𝑖,𝑡	roa𝑖,𝑡	NOUN
gujaf-444	185	15	)	)	PUNCT
gujaf-444	185	16	,	,	PUNCT
gujaf-444	185	17	and	and	CCONJ
gujaf-444	185	18	computed	compute	VERB
gujaf-444	185	19	as	as	ADP
gujaf-444	185	20	the	the	DET
gujaf-444	185	21	ratio	ratio	NOUN
gujaf-444	185	22	of	of	ADP
gujaf-444	185	23	net	net	ADJ
gujaf-444	185	24	income	income	NOUN
gujaf-444	185	25	to	to	ADP
gujaf-444	185	26	total	total	ADJ
gujaf-444	185	27	assets	asset	NOUN
gujaf-444	185	28	.	.	PUNCT
gujaf-444	186	1	the	the	DET
gujaf-444	186	2	core	core	NOUN
gujaf-444	186	3	explanatory	explanatory	ADJ
gujaf-444	186	4	variables	variables	PROPN
gujaf-444	186	5	includekey	includekey	PROPN
gujaf-444	186	6	board	board	PROPN
gujaf-444	186	7	attributes	attribute	VERB
gujaf-444	186	8	:	:	PUNCT
gujaf-444	186	9	board	board	NOUN
gujaf-444	186	10	independence	independence	NOUN
gujaf-444	186	11	(	(	PUNCT
gujaf-444	186	12	bind𝑖,𝑡	bind𝑖,𝑡	PROPN
gujaf-444	186	13	)	)	PUNCT
gujaf-444	186	14	,	,	PUNCT
gujaf-444	186	15	board	board	NOUN
gujaf-444	186	16	gender	gender	NOUN
gujaf-444	186	17	diversity	diversity	NOUN
gujaf-444	186	18	(	(	PUNCT
gujaf-444	186	19	bgen𝑖,𝑡	bgen𝑖,𝑡	PROPN
gujaf-444	186	20	)	)	PUNCT
gujaf-444	186	21	,	,	PUNCT
gujaf-444	186	22	board	board	NOUN
gujaf-444	186	23	size	size	NOUN
gujaf-444	186	24	(	(	PUNCT
gujaf-444	186	25	bsize𝑖,𝑡	bsize𝑖,𝑡	NUM
gujaf-444	186	26	)	)	PUNCT
gujaf-444	186	27	,	,	PUNCT
gujaf-444	186	28	board	board	NOUN
gujaf-444	186	29	meeting	meeting	NOUN
gujaf-444	186	30	frequency	frequency	NOUN
gujaf-444	186	31	(	(	PUNCT
gujaf-444	186	32	bmeet𝑖,𝑡	bmeet𝑖,𝑡	NOUN
gujaf-444	186	33	)	)	PUNCT
gujaf-444	186	34	,	,	PUNCT
gujaf-444	186	35	and	and	CCONJ
gujaf-444	186	36	board	board	NOUN
gujaf-444	186	37	financial	financial	ADJ
gujaf-444	186	38	expertise	expertise	NOUN
gujaf-444	186	39	(	(	PUNCT
gujaf-444	186	40	bfexp𝑖,𝑡	bfexp𝑖,𝑡	NOUN
gujaf-444	186	41	)	)	PUNCT
gujaf-444	186	42	.	.	PUNCT
gujaf-444	187	1	the	the	DET
gujaf-444	187	2	moderating	moderate	VERB
gujaf-444	187	3	variable	variable	NOUN
gujaf-444	187	4	is	be	AUX
gujaf-444	187	5	audit	audit	NOUN
gujaf-444	187	6	committee	committee	NOUN
gujaf-444	187	7	expertise	expertise	NOUN
gujaf-444	187	8	(	(	PUNCT
gujaf-444	187	9	ace𝑖,𝑡	ace𝑖,𝑡	NUM
gujaf-444	187	10	)	)	PUNCT
gujaf-444	187	11	,	,	PUNCT
gujaf-444	187	12	defined	define	VERB
gujaf-444	187	13	as	as	ADP
gujaf-444	187	14	the	the	DET
gujaf-444	187	15	proportion	proportion	NOUN
gujaf-444	187	16	of	of	ADP
gujaf-444	187	17	audit	audit	NOUN
gujaf-444	187	18	committee	committee	NOUN
gujaf-444	187	19	members	member	NOUN
gujaf-444	187	20	with	with	ADP
gujaf-444	187	21	financial	financial	ADJ
gujaf-444	187	22	or	or	CCONJ
gujaf-444	187	23	accounting	accounting	NOUN
gujaf-444	187	24	expertise	expertise	NOUN
gujaf-444	187	25	.	.	PUNCT
gujaf-444	188	1	control	control	NOUN
gujaf-444	188	2	variables	variable	NOUN
gujaf-444	188	3	include	include	VERB
gujaf-444	188	4	firm	firm	ADJ
gujaf-444	188	5	size	size	NOUN
gujaf-444	188	6	(	(	PUNCT
gujaf-444	188	7	fsize𝑖,𝑡	fsize𝑖,𝑡	PROPN
gujaf-444	188	8	,	,	PUNCT
gujaf-444	188	9	the	the	DET
gujaf-444	188	10	natural	natural	ADJ
gujaf-444	188	11	log	log	NOUN
gujaf-444	188	12	of	of	ADP
gujaf-444	188	13	total	total	ADJ
gujaf-444	188	14	assets	asset	NOUN
gujaf-444	188	15	)	)	PUNCT
gujaf-444	188	16	and	and	CCONJ
gujaf-444	188	17	other	other	ADJ
gujaf-444	188	18	structural	structural	ADJ
gujaf-444	188	19	attributes	attribute	NOUN
gujaf-444	188	20	.	.	PUNCT
gujaf-444	189	1	table	table	NOUN
gujaf-444	189	2	1	1	NUM
gujaf-444	189	3	presents	present	VERB
gujaf-444	189	4	detailed	detailed	ADJ
gujaf-444	189	5	variable	variable	ADJ
gujaf-444	189	6	descriptions	description	NOUN
gujaf-444	189	7	,	,	PUNCT
gujaf-444	189	8	measurements	measurement	NOUN
gujaf-444	189	9	,	,	PUNCT
gujaf-444	189	10	and	and	CCONJ
gujaf-444	189	11	data	datum	NOUN
gujaf-444	189	12	sources	source	NOUN
gujaf-444	189	13	.	.	PUNCT
gujaf-444	190	1	table1	table1	PROPN
gujaf-444	190	2	:	:	PUNCT
gujaf-444	190	3	variabledescriptionandmeasurement	variabledescriptionandmeasurement	ADJ
gujaf-444	190	4	variable(𝑖,𝑡	variable(𝑖,𝑡	NOUN
gujaf-444	190	5	)	)	PUNCT
gujaf-444	190	6	mathematicalform	mathematicalform	ADJ
gujaf-444	190	7	nature	nature	NOUN
gujaf-444	190	8	measurement	measurement	NOUN
gujaf-444	190	9	definition	definition	NOUN
gujaf-444	190	10	references	reference	VERB
gujaf-444	190	11	source	source	NOUN
gujaf-444	190	12	returnon	returnon	NOUN
gujaf-444	190	13	assets	asset	NOUN
gujaf-444	190	14	(	(	PUNCT
gujaf-444	190	15	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	NOUN
gujaf-444	190	16	)	)	PUNCT
gujaf-444	190	17	netincome𝑖,𝑡	netincome𝑖,𝑡	X
gujaf-444	190	18	totalassets𝑖,𝑡	totalassets𝑖,𝑡	VERB
gujaf-444	190	19	dependent	dependent	ADJ
gujaf-444	190	20	netincomedivided	netincomedivide	VERB
gujaf-444	190	21	by	by	ADP
gujaf-444	190	22	total	total	ADJ
gujaf-444	190	23	assets	asset	NOUN
gujaf-444	190	24	(	(	PUNCT
gujaf-444	190	25	alabdullahet	alabdullahet	NOUN
gujaf-444	190	26	al	al	PROPN
gujaf-444	190	27	.	.	PROPN
gujaf-444	190	28	,	,	PUNCT
gujaf-444	190	29	2021	2021	NUM
gujaf-444	190	30	;	;	PUNCT
gujaf-444	190	31	enofeetal	enofeetal	ADJ
gujaf-444	190	32	.	.	PUNCT
gujaf-444	190	33	,	,	PUNCT
gujaf-444	190	34	2022	2022	NUM
gujaf-444	190	35	)	)	PUNCT
gujaf-444	190	36	annual	annual	ADJ
gujaf-444	190	37	reports	report	NOUN
gujaf-444	190	38	board	board	NOUN
gujaf-444	190	39	independence	independence	NOUN
gujaf-444	190	40	(	(	PUNCT
gujaf-444	190	41	𝐵𝐼𝑁𝐷𝑖,𝑡	𝐵𝐼𝑁𝐷𝑖,𝑡	NOUN
gujaf-444	190	42	)	)	PUNCT
gujaf-444	190	43	independent	independent	ADJ
gujaf-444	190	44	directors𝑖,𝑡	directors𝑖,𝑡	NUM
gujaf-444	190	45	totaldirectors𝑖,𝑡	totaldirectors𝑖,𝑡	NUM
gujaf-444	190	46	independent	independent	ADJ
gujaf-444	190	47	percentageof	percentageof	ADJ
gujaf-444	190	48	independentdirectors	independentdirector	NOUN
gujaf-444	190	49	on	on	ADP
gujaf-444	190	50	the	the	DET
gujaf-444	190	51	board	board	NOUN
gujaf-444	190	52	(	(	PUNCT
gujaf-444	190	53	ahmed	ahmed	PROPN
gujaf-444	190	54	&	&	CCONJ
gujaf-444	190	55	nuhu,2023	nuhu,2023	ADJ
gujaf-444	190	56	)	)	PUNCT
gujaf-444	190	57	annual	annual	ADJ
gujaf-444	190	58	reports	report	NOUN
gujaf-444	190	59	female	female	ADJ
gujaf-444	190	60	directorship	directorship	NOUN
gujaf-444	190	61	(	(	PUNCT
gujaf-444	190	62	𝐵𝐺𝐸𝑁𝑖,𝑡	𝐵𝐺𝐸𝑁𝑖,𝑡	ADJ
gujaf-444	190	63	)	)	PUNCT
gujaf-444	190	64	femaledirectors𝑖,𝑡	femaledirectors𝑖,𝑡	X
gujaf-444	190	65	totaldirectors𝑖,𝑡	totaldirectors𝑖,𝑡	NUM
gujaf-444	190	66	independent	independent	ADJ
gujaf-444	190	67	percentage	percentage	NOUN
gujaf-444	190	68	of	of	ADP
gujaf-444	190	69	female	female	ADJ
gujaf-444	190	70	memberson	memberson	NOUN
gujaf-444	190	71	theboard	theboard	NOUN
gujaf-444	190	72	(	(	PUNCT
gujaf-444	190	73	ali	ali	PROPN
gujaf-444	190	74	et	et	PROPN
gujaf-444	190	75	al	al	PROPN
gujaf-444	190	76	.	.	PROPN
gujaf-444	190	77	,	,	PUNCT
gujaf-444	191	1	2022;ojekaet	2022;ojekaet	NUM
gujaf-444	191	2	al	al	PROPN
gujaf-444	191	3	.	.	PROPN
gujaf-444	191	4	,2023	,2023	PUNCT
gujaf-444	191	5	)	)	PUNCT
gujaf-444	191	6	annual	annual	ADJ
gujaf-444	191	7	reports	report	NOUN
gujaf-444	191	8	boardsize	boardsize	NOUN
gujaf-444	191	9	(	(	PUNCT
gujaf-444	191	10	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
gujaf-444	191	11	)	)	PUNCT
gujaf-444	191	12	numberofboard	numberofboard	NOUN
gujaf-444	191	13	members𝑖,𝑡	members𝑖,𝑡	VERB
gujaf-444	191	14	independent	independent	ADJ
gujaf-444	191	15	totalnumberofboard	totalnumberofboard	NOUN
gujaf-444	191	16	members	member	NOUN
gujaf-444	191	17	(	(	PUNCT
gujaf-444	191	18	abubakar	abubakar	PROPN
gujaf-444	191	19	&	&	CCONJ
gujaf-444	191	20	bala	bala	PROPN
gujaf-444	191	21	,	,	PUNCT
gujaf-444	191	22	2021	2021	NUM
gujaf-444	191	23	;	;	PUNCT
gujaf-444	191	24	lawal	lawal	PROPN
gujaf-444	191	25	&	&	CCONJ
gujaf-444	191	26	fatai,2024	fatai,2024	PROPN
gujaf-444	191	27	)	)	PUNCT
gujaf-444	191	28	ngx	ngx	NOUN
gujaf-444	191	29	factbook	factbook	NOUN
gujaf-444	191	30	,	,	PUNCT
gujaf-444	191	31	annual	annual	ADJ
gujaf-444	191	32	reports	report	NOUN
gujaf-444	191	33	board	board	NOUN
gujaf-444	191	34	meetings	meeting	NOUN
gujaf-444	191	35	(	(	PUNCT
gujaf-444	191	36	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NOUN
gujaf-444	191	37	)	)	PUNCT
gujaf-444	191	38	annualmeetings𝑖,𝑡	annualmeetings𝑖,𝑡	VERB
gujaf-444	191	39	independent	independent	ADJ
gujaf-444	191	40	numberofboard	numberofboard	NOUN
gujaf-444	191	41	meetingsheld	meetingsheld	VERB
gujaf-444	191	42	annually	annually	ADV
gujaf-444	191	43	(	(	PUNCT
gujaf-444	191	44	hassan	hassan	PROPN
gujaf-444	191	45	&	&	CCONJ
gujaf-444	191	46	adebayo	adebayo	PROPN
gujaf-444	191	47	,	,	PUNCT
gujaf-444	191	48	2022;fodio	2022;fodio	PROPN
gujaf-444	191	49	&	&	CCONJ
gujaf-444	191	50	musa,2023	musa,2023	NOUN
gujaf-444	191	51	)	)	PUNCT
gujaf-444	191	52	annual	annual	ADJ
gujaf-444	191	53	reports	report	NOUN
gujaf-444	191	54	board	board	VERB
gujaf-444	191	55	financial	financial	ADJ
gujaf-444	191	56	expertise	expertise	NOUN
gujaf-444	191	57	(	(	PUNCT
gujaf-444	191	58	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ADJ
gujaf-444	191	59	)	)	PUNCT
gujaf-444	191	60	financial	financial	ADJ
gujaf-444	191	61	experts𝑖,𝑡totalboardmem	experts𝑖,𝑡totalboardmem	ADJ
gujaf-444	191	62	bers𝑖,𝑡	bers𝑖,𝑡	PROPN
gujaf-444	191	63	independent	independent	ADJ
gujaf-444	191	64	percentageofboard	percentageofboard	ADJ
gujaf-444	191	65	members	member	NOUN
gujaf-444	191	66	with	with	ADP
gujaf-444	191	67	finance	finance	NOUN
gujaf-444	191	68	/	/	SYM
gujaf-444	191	69	accounting	accounting	NOUN
gujaf-444	191	70	background	background	NOUN
gujaf-444	191	71	(	(	PUNCT
gujaf-444	191	72	uwuigbeet	uwuigbeet	PROPN
gujaf-444	191	73	al	al	PROPN
gujaf-444	191	74	.	.	PROPN
gujaf-444	191	75	,	,	PUNCT
gujaf-444	191	76	2020	2020	NUM
gujaf-444	191	77	;	;	PUNCT
gujaf-444	191	78	yekini	yekini	PROPN
gujaf-444	191	79	&	&	CCONJ
gujaf-444	191	80	bello,2021	bello,2021	NOUN
gujaf-444	191	81	)	)	PUNCT
gujaf-444	191	82	annual	annual	ADJ
gujaf-444	191	83	reports	report	NOUN
gujaf-444	191	84	firmsize	firmsize	NOUN
gujaf-444	191	85	(	(	PUNCT
gujaf-444	191	86	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	ADJ
gujaf-444	191	87	)	)	PUNCT
gujaf-444	191	88	ln(total	ln(total	ADJ
gujaf-444	191	89	assets𝑖,𝑡	assets𝑖,𝑡	NUM
gujaf-444	191	90	)	)	PUNCT
gujaf-444	191	91	control	control	NOUN
gujaf-444	191	92	naturallogoftotal	naturallogoftotal	ADJ
gujaf-444	191	93	assets	asset	NOUN
gujaf-444	191	94	(	(	PUNCT
gujaf-444	191	95	dada	dada	PROPN
gujaf-444	191	96	&	&	CCONJ
gujaf-444	191	97	ogundipe	ogundipe	PROPN
gujaf-444	191	98	,	,	PUNCT
gujaf-444	191	99	2022	2022	NUM
gujaf-444	191	100	)	)	PUNCT
gujaf-444	191	101	annual	annual	ADJ
gujaf-444	191	102	reports	report	NOUN
gujaf-444	191	103	audit	audit	NOUN
gujaf-444	191	104	committee	committee	NOUN
gujaf-444	191	105	expertise	expertise	NOUN
gujaf-444	191	106	(	(	PUNCT
gujaf-444	191	107	𝐴𝐶𝐸𝑖,𝑡	𝐴𝐶𝐸𝑖,𝑡	NOUN
gujaf-444	191	108	)	)	PUNCT
gujaf-444	191	109	expertsin	expertsin	NOUN
gujaf-444	191	110	auditcommittee𝑖,𝑡	auditcommittee𝑖,𝑡	PUNCT
gujaf-444	191	111	totalcommitteemembers𝑖,𝑡	totalcommitteemembers𝑖,𝑡	NUM
gujaf-444	191	112	moderator	moderator	NOUN
gujaf-444	191	113	percentage	percentage	NOUN
gujaf-444	191	114	of	of	ADP
gujaf-444	191	115	audit	audit	NOUN
gujaf-444	191	116	committeemembers	committeemember	NOUN
gujaf-444	191	117	with	with	ADP
gujaf-444	191	118	financial	financial	ADJ
gujaf-444	191	119	background	background	NOUN
gujaf-444	191	120	(	(	PUNCT
gujaf-444	191	121	enofeetal	enofeetal	ADJ
gujaf-444	191	122	.	.	PUNCT
gujaf-444	191	123	,	,	PUNCT
gujaf-444	191	124	2021;okolie	2021;okolie	PROPN
gujaf-444	191	125	&	&	CCONJ
gujaf-444	191	126	izedonmi	izedonmi	PROPN
gujaf-444	191	127	,	,	PUNCT
gujaf-444	191	128	2023	2023	NUM
gujaf-444	191	129	)	)	PUNCT
gujaf-444	191	130	ngx	ngx	PROPN
gujaf-444	191	131	factbook	factbook	PROPN
gujaf-444	191	132	source	source	NOUN
gujaf-444	191	133	:	:	PUNCT
gujaf-444	191	134	author(2024	author(2024	NUM
gujaf-444	191	135	)	)	PUNCT
gujaf-444	191	136	.	.	PUNCT
gujaf-444	192	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	192	2	,	,	PUNCT
gujaf-444	192	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	192	4	476	476	NUM
gujaf-444	192	5	model	model	NOUN
gujaf-444	192	6	specification	specification	NOUN
gujaf-444	192	7	this	this	DET
gujaf-444	192	8	study	study	NOUN
gujaf-444	192	9	is	be	AUX
gujaf-444	192	10	anchored	anchor	VERB
gujaf-444	192	11	primarily	primarily	ADV
gujaf-444	192	12	in	in	ADP
gujaf-444	192	13	agency	agency	NOUN
gujaf-444	192	14	theory	theory	NOUN
gujaf-444	192	15	,	,	PUNCT
gujaf-444	192	16	complemented	complement	VERB
gujaf-444	192	17	by	by	ADP
gujaf-444	192	18	elements	element	NOUN
gujaf-444	192	19	of	of	ADP
gujaf-444	192	20	resource	resource	NOUN
gujaf-444	192	21	dependence	dependence	NOUN
gujaf-444	192	22	theory	theory	NOUN
gujaf-444	192	23	and	and	CCONJ
gujaf-444	192	24	the	the	DET
gujaf-444	192	25	resource	resource	NOUN
gujaf-444	192	26	-	-	PUNCT
gujaf-444	192	27	based	base	VERB
gujaf-444	192	28	view	view	NOUN
gujaf-444	192	29	(	(	PUNCT
gujaf-444	192	30	rbv	rbv	NOUN
gujaf-444	192	31	)	)	PUNCT
gujaf-444	192	32	.	.	PUNCT
gujaf-444	193	1	both	both	DET
gujaf-444	193	2	theories	theory	NOUN
gujaf-444	193	3	provide	provide	VERB
gujaf-444	193	4	a	a	DET
gujaf-444	193	5	comprehensive	comprehensive	ADJ
gujaf-444	193	6	lens	lens	NOUN
gujaf-444	193	7	for	for	ADP
gujaf-444	193	8	analyzing	analyze	VERB
gujaf-444	193	9	how	how	SCONJ
gujaf-444	193	10	the	the	DET
gujaf-444	193	11	structural	structural	ADJ
gujaf-444	193	12	features	feature	NOUN
gujaf-444	193	13	of	of	ADP
gujaf-444	193	14	boards	board	NOUN
gujaf-444	193	15	interact	interact	VERB
gujaf-444	193	16	with	with	ADP
gujaf-444	193	17	the	the	DET
gujaf-444	193	18	professional	professional	ADJ
gujaf-444	193	19	competence	competence	NOUN
gujaf-444	193	20	of	of	ADP
gujaf-444	193	21	audit	audit	NOUN
gujaf-444	193	22	committees	committee	NOUN
gujaf-444	193	23	to	to	PART
gujaf-444	193	24	influence	influence	VERB
gujaf-444	193	25	firm	firm	ADJ
gujaf-444	193	26	performance	performance	NOUN
gujaf-444	193	27	.	.	PUNCT
gujaf-444	194	1	the	the	DET
gujaf-444	194	2	moderating	moderate	VERB
gujaf-444	194	3	role	role	NOUN
gujaf-444	194	4	of	of	ADP
gujaf-444	194	5	audit	audit	NOUN
gujaf-444	194	6	committee	committee	NOUN
gujaf-444	194	7	expertise	expertise	NOUN
gujaf-444	194	8	is	be	AUX
gujaf-444	194	9	thus	thus	ADV
gujaf-444	194	10	not	not	PART
gujaf-444	194	11	only	only	ADV
gujaf-444	194	12	a	a	DET
gujaf-444	194	13	matter	matter	NOUN
gujaf-444	194	14	of	of	ADP
gujaf-444	194	15	oversight	oversight	NOUN
gujaf-444	194	16	but	but	CCONJ
gujaf-444	194	17	also	also	ADV
gujaf-444	194	18	one	one	NUM
gujaf-444	194	19	of	of	ADP
gujaf-444	194	20	strategic	strategic	ADJ
gujaf-444	194	21	resource	resource	NOUN
gujaf-444	194	22	facilitation	facilitation	NOUN
gujaf-444	194	23	.	.	PUNCT
gujaf-444	195	1	the	the	DET
gujaf-444	195	2	study	study	NOUN
gujaf-444	195	3	uses	use	VERB
gujaf-444	195	4	a	a	DET
gujaf-444	195	5	panel	panel	NOUN
gujaf-444	195	6	data	datum	NOUN
gujaf-444	195	7	framework	framework	NOUN
gujaf-444	195	8	to	to	PART
gujaf-444	195	9	account	account	VERB
gujaf-444	195	10	for	for	ADP
gujaf-444	195	11	firm	firm	ADJ
gujaf-444	195	12	level	level	NOUN
gujaf-444	195	13	heterogeneity	heterogeneity	NOUN
gujaf-444	195	14	and	and	CCONJ
gujaf-444	195	15	temporal	temporal	ADJ
gujaf-444	195	16	variations	variation	NOUN
gujaf-444	195	17	.	.	PUNCT
gujaf-444	196	1	the	the	DET
gujaf-444	196	2	baseline	baseline	PROPN
gujaf-444	196	3	model	model	NOUN
gujaf-444	196	4	assesses	assess	VERB
gujaf-444	196	5	the	the	DET
gujaf-444	196	6	impact	impact	NOUN
gujaf-444	196	7	of	of	ADP
gujaf-444	196	8	board	board	NOUN
gujaf-444	196	9	attributes	attribute	VERB
gujaf-444	196	10	on	on	ADP
gujaf-444	196	11	firm	firm	ADJ
gujaf-444	196	12	performance	performance	NOUN
gujaf-444	196	13	,	,	PUNCT
gujaf-444	196	14	specified	specify	VERB
gujaf-444	196	15	as	as	ADP
gujaf-444	196	16	:	:	PUNCT
gujaf-444	196	17	roa𝑖,𝑡=𝛼0+𝛼1bind𝑖,𝑡+𝛼2bgen𝑖,𝑡+𝛼3bsize𝑖,𝑡+𝛼4bmeet𝑖,𝑡+𝛼5bfexp𝑖,𝑡	roa𝑖,𝑡=𝛼0+𝛼1bind𝑖,𝑡+𝛼2bgen𝑖,𝑡+𝛼3bsize𝑖,𝑡+𝛼4bmeet𝑖,𝑡+𝛼5bfexp𝑖,𝑡	ADJ
gujaf-444	196	18	+	+	ADJ
gujaf-444	196	19	𝛼6fsize𝑖,𝑡+𝜇𝑖+𝜖𝑖,𝑡	𝛼6fsize𝑖,𝑡+𝜇𝑖+𝜖𝑖,𝑡	ADJ
gujaf-444	196	20	(	(	PUNCT
gujaf-444	196	21	4	4	NUM
gujaf-444	196	22	)	)	PUNCT
gujaf-444	196	23	where	where	SCONJ
gujaf-444	196	24	𝜇𝑖captures	𝜇𝑖capture	NOUN
gujaf-444	196	25	unobserved	unobserve	VERB
gujaf-444	196	26	firm	firm	ADJ
gujaf-444	196	27	-	-	PUNCT
gujaf-444	196	28	specific	specific	ADJ
gujaf-444	196	29	effects	effect	NOUN
gujaf-444	196	30	and	and	CCONJ
gujaf-444	196	31	𝜖𝑖,𝑡is	𝜖𝑖,𝑡is	PRON
gujaf-444	196	32	the	the	DET
gujaf-444	196	33	idiosyncratic	idiosyncratic	ADJ
gujaf-444	196	34	error	error	NOUN
gujaf-444	196	35	term	term	NOUN
gujaf-444	196	36	.	.	PUNCT
gujaf-444	197	1	to	to	PART
gujaf-444	197	2	examine	examine	VERB
gujaf-444	197	3	the	the	DET
gujaf-444	197	4	moderating	moderate	VERB
gujaf-444	197	5	role	role	NOUN
gujaf-444	197	6	of	of	ADP
gujaf-444	197	7	audit	audit	NOUN
gujaf-444	197	8	committee	committee	NOUN
gujaf-444	197	9	expertise	expertise	NOUN
gujaf-444	197	10	,	,	PUNCT
gujaf-444	197	11	interaction	interaction	NOUN
gujaf-444	197	12	terms	term	NOUN
gujaf-444	197	13	between	between	ADP
gujaf-444	197	14	ace	ace	NOUN
gujaf-444	197	15	and	and	CCONJ
gujaf-444	197	16	each	each	DET
gujaf-444	197	17	board	board	NOUN
gujaf-444	197	18	attribute	attribute	NOUN
gujaf-444	197	19	are	be	AUX
gujaf-444	197	20	introduced	introduce	VERB
gujaf-444	197	21	:	:	PUNCT
gujaf-444	197	22	roa𝑖,𝑡=𝛽0+𝛽1bind𝑖,𝑡+𝛽2bgen𝑖,𝑡+𝛽3bsize𝑖,𝑡+𝛽4bmeet𝑖,𝑡+𝛽5bfexp𝑖,𝑡	roa𝑖,𝑡=𝛽0+𝛽1bind𝑖,𝑡+𝛽2bgen𝑖,𝑡+𝛽3bsize𝑖,𝑡+𝛽4bmeet𝑖,𝑡+𝛽5bfexp𝑖,𝑡	ADJ
gujaf-444	197	23	+	+	NOUN
gujaf-444	197	24	𝛽6fsize𝑖,𝑡+𝛽7ace𝑖,𝑡+𝛽8bindace𝑖,𝑡+𝛽9bgenace𝑖,𝑡	𝛽6fsize𝑖,𝑡+𝛽7ace𝑖,𝑡+𝛽8bindace𝑖,𝑡+𝛽9bgenace𝑖,𝑡	X
gujaf-444	197	25	(	(	PUNCT
gujaf-444	197	26	5	5	NUM
gujaf-444	197	27	)	)	PUNCT
gujaf-444	198	1	+	+	NOUN
gujaf-444	198	2	𝛽10bsizeace𝑖,𝑡+𝛽11bmeetace𝑖,𝑡+𝛽12bfexpace𝑖,𝑡+𝜇𝑖+𝜖𝑖,𝑡	𝛽10bsizeace𝑖,𝑡+𝛽11bmeetace𝑖,𝑡+𝛽12bfexpace𝑖,𝑡+𝜇𝑖+𝜖𝑖,𝑡	NOUN
gujaf-444	198	3	where	where	SCONJ
gujaf-444	198	4	,	,	PUNCT
gujaf-444	198	5	bindace𝑖,𝑡	bindace𝑖,𝑡	X
gujaf-444	198	6	=	=	SYM
gujaf-444	198	7	(	(	PUNCT
gujaf-444	198	8	bind𝑖𝑡	bind𝑖𝑡	ADJ
gujaf-444	198	9	×	×	NOUN
gujaf-444	198	10	ace𝑖𝑡	ace𝑖𝑡	NOUN
gujaf-444	198	11	)	)	PUNCT
gujaf-444	198	12	,	,	PUNCT
gujaf-444	198	13	bgenace𝑖,𝑡=(bgen𝑖𝑡×ace𝑖𝑡	bgenace𝑖,𝑡=(bgen𝑖𝑡×ace𝑖𝑡	NOUN
gujaf-444	198	14	)	)	PUNCT
gujaf-444	198	15	,	,	PUNCT
gujaf-444	198	16	bsizeace𝑖,𝑡	bsizeace𝑖,𝑡	NOUN
gujaf-444	198	17	=(	=(	PROPN
gujaf-444	198	18	bsize𝑖𝑡	bsize𝑖𝑡	VERB
gujaf-444	198	19	×ace𝑖𝑡),bmeetace𝑖,𝑡=(bmeet𝑖𝑡	×ace𝑖𝑡),bmeetace𝑖,𝑡=(bmeet𝑖𝑡	NUM
gujaf-444	198	20	×ace𝑖𝑡	×ace𝑖𝑡	NOUN
gujaf-444	198	21	)	)	PUNCT
gujaf-444	198	22	,	,	PUNCT
gujaf-444	198	23	bfexpace𝑖,𝑡	bfexpace𝑖,𝑡	NUM
gujaf-444	198	24	=	=	PUNCT
gujaf-444	198	25	(	(	PUNCT
gujaf-444	198	26	bfexp𝑖𝑡	bfexp𝑖𝑡	NOUN
gujaf-444	198	27	×	×	NOUN
gujaf-444	198	28	ace𝑖𝑡	ace𝑖𝑡	NOUN
gujaf-444	198	29	)	)	PUNCT
gujaf-444	198	30	,	,	PUNCT
gujaf-444	198	31	the	the	DET
gujaf-444	198	32	interaction	interaction	NOUN
gujaf-444	198	33	terms	term	NOUN
gujaf-444	198	34	test	test	VERB
gujaf-444	198	35	whether	whether	SCONJ
gujaf-444	198	36	audit	audit	NOUN
gujaf-444	198	37	committee	committee	NOUN
gujaf-444	198	38	expertise	expertise	NOUN
gujaf-444	198	39	strengthens	strengthen	VERB
gujaf-444	198	40	or	or	CCONJ
gujaf-444	198	41	weakens	weaken	VERB
gujaf-444	198	42	the	the	DET
gujaf-444	198	43	relationship	relationship	NOUN
gujaf-444	198	44	between	between	ADP
gujaf-444	198	45	board	board	NOUN
gujaf-444	198	46	structure	structure	NOUN
gujaf-444	198	47	and	and	CCONJ
gujaf-444	198	48	firmperformance	firmperformance	NOUN
gujaf-444	198	49	.	.	PUNCT
gujaf-444	199	1	estimationtechnique	estimationtechnique	VERB
gujaf-444	199	2	the	the	DET
gujaf-444	199	3	gls	gls	PROPN
gujaf-444	199	4	estimation	estimation	NOUN
gujaf-444	199	5	technique	technique	NOUN
gujaf-444	199	6	is	be	AUX
gujaf-444	199	7	employed	employ	VERB
gujaf-444	199	8	for	for	ADP
gujaf-444	199	9	panel	panel	NOUN
gujaf-444	199	10	regression	regression	NOUN
gujaf-444	199	11	analysis	analysis	NOUN
gujaf-444	199	12	.	.	PUNCT
gujaf-444	200	1	gls	gls	PROPN
gujaf-444	200	2	is	be	AUX
gujaf-444	200	3	efficient	efficient	ADJ
gujaf-444	200	4	in	in	ADP
gujaf-444	200	5	handling	handle	VERB
gujaf-444	200	6	panel	panel	NOUN
gujaf-444	200	7	-	-	PUNCT
gujaf-444	200	8	specific	specific	ADJ
gujaf-444	200	9	heteroskedasticity	heteroskedasticity	NOUN
gujaf-444	200	10	and	and	CCONJ
gujaf-444	200	11	serial	serial	ADJ
gujaf-444	200	12	correlation	correlation	NOUN
gujaf-444	200	13	,	,	PUNCT
gujaf-444	200	14	making	make	VERB
gujaf-444	200	15	it	it	PRON
gujaf-444	200	16	suitable	suitable	ADJ
gujaf-444	200	17	for	for	ADP
gujaf-444	200	18	datasets	dataset	NOUN
gujaf-444	200	19	with	with	ADP
gujaf-444	200	20	firm	firm	ADJ
gujaf-444	200	21	-	-	PUNCT
gujaf-444	200	22	level	level	NOUN
gujaf-444	200	23	unobserved	unobserved	ADJ
gujaf-444	200	24	heterogeneity	heterogeneity	NOUN
gujaf-444	200	25	and	and	CCONJ
gujaf-444	200	26	unbalanced	unbalanced	ADJ
gujaf-444	200	27	error	error	NOUN
gujaf-444	200	28	structures	structure	NOUN
gujaf-444	200	29	(	(	PUNCT
gujaf-444	200	30	baltagi	baltagi	ADJ
gujaf-444	200	31	,	,	PUNCT
gujaf-444	200	32	2021	2021	NUM
gujaf-444	200	33	)	)	PUNCT
gujaf-444	200	34	.	.	PUNCT
gujaf-444	201	1	the	the	DET
gujaf-444	201	2	selection	selection	NOUN
gujaf-444	201	3	of	of	ADP
gujaf-444	201	4	the	the	DET
gujaf-444	201	5	random	random	ADJ
gujaf-444	201	6	effects	effect	NOUN
gujaf-444	201	7	gls	gls	PROPN
gujaf-444	201	8	model	model	NOUN
gujaf-444	201	9	was	be	AUX
gujaf-444	201	10	based	base	VERB
gujaf-444	201	11	on	on	ADP
gujaf-444	201	12	the	the	DET
gujaf-444	201	13	results	result	NOUN
gujaf-444	201	14	of	of	ADP
gujaf-444	201	15	the	the	DET
gujaf-444	201	16	hausman	hausman	ADJ
gujaf-444	201	17	test	test	NOUN
gujaf-444	201	18	,	,	PUNCT
gujaf-444	201	19	which	which	PRON
gujaf-444	201	20	failed	fail	VERB
gujaf-444	201	21	to	to	PART
gujaf-444	201	22	reject	reject	VERB
gujaf-444	201	23	the	the	DET
gujaf-444	201	24	null	null	ADJ
gujaf-444	201	25	hypothesis	hypothesis	NOUN
gujaf-444	201	26	,	,	PUNCT
gujaf-444	201	27	suggesting	suggest	VERB
gujaf-444	201	28	that	that	SCONJ
gujaf-444	201	29	the	the	DET
gujaf-444	201	30	random	random	ADJ
gujaf-444	201	31	effects	effect	NOUN
gujaf-444	201	32	estimatorisconsistentandefficientrelativetothe	estimatorisconsistentandefficientrelativetothe	PRON
gujaf-444	201	33	fixedeffectsestimator(wooldridge,2019	fixedeffectsestimator(wooldridge,2019	PROPN
gujaf-444	201	34	)	)	PUNCT
gujaf-444	201	35	.	.	PUNCT
gujaf-444	202	1	additionally	additionally	ADV
gujaf-444	202	2	,	,	PUNCT
gujaf-444	202	3	the	the	DET
gujaf-444	202	4	breusch	breusch	NOUN
gujaf-444	202	5	–	–	PUNCT
gujaf-444	202	6	pagan	pagan	ADJ
gujaf-444	202	7	lagrange	lagrange	NOUN
gujaf-444	202	8	multiplier	multiplier	ADV
gujaf-444	202	9	(	(	PUNCT
gujaf-444	202	10	lm	lm	INTJ
gujaf-444	202	11	)	)	PUNCT
gujaf-444	202	12	test	test	NOUN
gujaf-444	202	13	validated	validate	VERB
gujaf-444	202	14	the	the	DET
gujaf-444	202	15	presence	presence	NOUN
gujaf-444	202	16	of	of	ADP
gujaf-444	202	17	panel	panel	NOUN
gujaf-444	202	18	effects	effect	NOUN
gujaf-444	202	19	,	,	PUNCT
gujaf-444	202	20	further	far	ADV
gujaf-444	202	21	justifying	justify	VERB
gujaf-444	202	22	the	the	DET
gujaf-444	202	23	use	use	NOUN
gujaf-444	202	24	of	of	ADP
gujaf-444	202	25	gls	gls	PROPN
gujaf-444	202	26	.	.	PUNCT
gujaf-444	203	1	thegenericglsestimatorismathematicallyexpressed	thegenericglsestimatorismathematicallyexpresse	VERB
gujaf-444	203	2	as	as	ADP
gujaf-444	203	3	:	:	PUNCT
gujaf-444	203	4	y	y	PROPN
gujaf-444	203	5	=	=	PROPN
gujaf-444	203	6	xβ++𝛜	xβ++𝛜	PROPN
gujaf-444	203	7	,	,	PUNCT
gujaf-444	203	8	var(𝛜)=𝜎2i	var(𝛜)=𝜎2i	NOUN
gujaf-444	203	9	,	,	PUNCT
gujaf-444	203	10	var()=𝜎2i	var()=𝜎2i	PROPN
gujaf-444	203	11	𝜖	𝜖	X
gujaf-444	203	12	𝜇	𝜇	ADP
gujaf-444	203	13	where	where	SCONJ
gujaf-444	203	14	y	y	PROPN
gujaf-444	203	15	is	be	AUX
gujaf-444	203	16	the	the	DET
gujaf-444	203	17	𝑁	𝑁	PROPN
gujaf-444	203	18	×	×	NOUN
gujaf-444	203	19	1	1	NUM
gujaf-444	203	20	vector	vector	NOUN
gujaf-444	203	21	of	of	ADP
gujaf-444	203	22	the	the	DET
gujaf-444	203	23	dependent	dependent	ADJ
gujaf-444	203	24	variable	variable	NOUN
gujaf-444	203	25	(	(	PUNCT
gujaf-444	203	26	roa	roa	PROPN
gujaf-444	203	27	)	)	PUNCT
gujaf-444	203	28	,	,	PUNCT
gujaf-444	203	29	x	x	X
gujaf-444	203	30	is	be	AUX
gujaf-444	203	31	the	the	DET
gujaf-444	203	32	matrix	matrix	NOUN
gujaf-444	203	33	of	of	ADP
gujaf-444	203	34	explanatory	explanatory	ADJ
gujaf-444	203	35	and	and	CCONJ
gujaf-444	203	36	interaction	interaction	NOUN
gujaf-444	203	37	variables	variable	NOUN
gujaf-444	203	38	,	,	PUNCT
gujaf-444	203	39	β	β	X
gujaf-444	203	40	is	be	AUX
gujaf-444	203	41	the	the	DET
gujaf-444	203	42	parameter	parameter	NOUN
gujaf-444	203	43	vector	vector	NOUN
gujaf-444	203	44	,	,	PUNCT
gujaf-444	203	45	andand	andand	NOUN
gujaf-444	203	46	𝛜represent	𝛜represent	NOUN
gujaf-444	203	47	firm	firm	NOUN
gujaf-444	203	48	-	-	PUNCT
gujaf-444	203	49	specific	specific	ADJ
gujaf-444	203	50	and	and	CCONJ
gujaf-444	203	51	idiosyncratic	idiosyncratic	ADJ
gujaf-444	203	52	error	error	NOUN
gujaf-444	203	53	components	component	NOUN
gujaf-444	203	54	,	,	PUNCT
gujaf-444	203	55	respectively	respectively	ADV
gujaf-444	203	56	.	.	PUNCT
gujaf-444	204	1	to	to	PART
gujaf-444	204	2	address	address	VERB
gujaf-444	204	3	endogeneity	endogeneity	NOUN
gujaf-444	204	4	concerns	concern	NOUN
gujaf-444	204	5	such	such	ADJ
gujaf-444	204	6	as	as	ADP
gujaf-444	204	7	reverse	reverse	ADJ
gujaf-444	204	8	causality	causality	NOUN
gujaf-444	204	9	between	between	ADP
gujaf-444	204	10	governance	governance	NOUN
gujaf-444	204	11	and	and	CCONJ
gujaf-444	204	12	performance	performance	NOUN
gujaf-444	204	13	,	,	PUNCT
gujaf-444	204	14	all	all	DET
gujaf-444	204	15	explanatory	explanatory	ADJ
gujaf-444	204	16	variables	variable	NOUN
gujaf-444	204	17	are	be	AUX
gujaf-444	204	18	lagged	lag	VERB
gujaf-444	204	19	by	by	ADP
gujaf-444	204	20	one	one	NUM
gujaf-444	204	21	year	year	NOUN
gujaf-444	204	22	(	(	PUNCT
gujaf-444	204	23	adams	adams	PROPN
gujaf-444	204	24	&	&	CCONJ
gujaf-444	204	25	ferreira	ferreira	PROPN
gujaf-444	204	26	,	,	PUNCT
gujaf-444	204	27	2009	2009	NUM
gujaf-444	204	28	)	)	PUNCT
gujaf-444	204	29	.	.	PUNCT
gujaf-444	205	1	moreover	moreover	ADV
gujaf-444	205	2	,	,	PUNCT
gujaf-444	205	3	robust	robust	ADJ
gujaf-444	205	4	standard	standard	ADJ
gujaf-444	205	5	errors	error	NOUN
gujaf-444	205	6	clustered	cluster	VERB
gujaf-444	205	7	at	at	ADP
gujaf-444	205	8	the	the	DET
gujaf-444	205	9	firm	firm	ADJ
gujaf-444	205	10	level	level	NOUN
gujaf-444	205	11	are	be	AUX
gujaf-444	205	12	applied	apply	VERB
gujaf-444	205	13	to	to	PART
gujaf-444	205	14	mitigate	mitigate	VERB
gujaf-444	205	15	issues	issue	NOUN
gujaf-444	205	16	of	of	ADP
gujaf-444	205	17	heteroskedasticity	heteroskedasticity	NOUN
gujaf-444	205	18	and	and	CCONJ
gujaf-444	205	19	serial	serial	ADJ
gujaf-444	205	20	correlation	correlation	NOUN
gujaf-444	205	21	across	across	ADP
gujaf-444	205	22	panels	panel	NOUN
gujaf-444	205	23	.	.	PUNCT
gujaf-444	206	1	4.0	4.0	NUM
gujaf-444	206	2	resultsandimplications	resultsandimplication	NOUN
gujaf-444	206	3	table	table	NOUN
gujaf-444	206	4	2	2	NUM
gujaf-444	206	5	presents	present	VERB
gujaf-444	206	6	the	the	DET
gujaf-444	206	7	descriptive	descriptive	ADJ
gujaf-444	206	8	statistics	statistic	NOUN
gujaf-444	206	9	of	of	ADP
gujaf-444	206	10	the	the	DET
gujaf-444	206	11	study	study	NOUN
gujaf-444	206	12	variables	variable	VERB
gujaf-444	206	13	across	across	ADP
gujaf-444	206	14	the	the	DET
gujaf-444	206	15	24	24	NUM
gujaf-444	206	16	listed	list	VERB
gujaf-444	206	17	manufacturingfirmsbetween2012and2021.theaverageroais5.92%,suggestingmodest	manufacturingfirmsbetween2012and2021.theaverageroais5.92%,suggestingmod	ADJ
gujaf-444	206	18	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	206	19	,	,	PUNCT
gujaf-444	206	20	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	206	21	477	477	NUM
gujaf-444	206	22	profitabilityin	profitabilityin	NOUN
gujaf-444	206	23	the	the	DET
gujaf-444	206	24	nigerian	nigerian	ADJ
gujaf-444	206	25	manufacturing	manufacturing	NOUN
gujaf-444	206	26	sector	sector	NOUN
gujaf-444	206	27	during	during	ADP
gujaf-444	206	28	the	the	DET
gujaf-444	206	29	studyperiod	studyperiod	NOUN
gujaf-444	206	30	.	.	PUNCT
gujaf-444	207	1	the	the	DET
gujaf-444	207	2	mean	mean	ADJ
gujaf-444	207	3	value	value	NOUN
gujaf-444	207	4	of	of	ADP
gujaf-444	207	5	board	board	NOUN
gujaf-444	207	6	independence	independence	NOUN
gujaf-444	207	7	(	(	PUNCT
gujaf-444	207	8	bind𝑖,𝑡	bind𝑖,𝑡	X
gujaf-444	207	9	)	)	PUNCT
gujaf-444	207	10	is	be	AUX
gujaf-444	207	11	0.615	0.615	NUM
gujaf-444	207	12	,	,	PUNCT
gujaf-444	207	13	implying	imply	VERB
gujaf-444	207	14	that	that	SCONJ
gujaf-444	207	15	on	on	ADP
gujaf-444	207	16	average	average	ADJ
gujaf-444	207	17	,	,	PUNCT
gujaf-444	207	18	61.5	61.5	NUM
gujaf-444	207	19	%	%	NOUN
gujaf-444	207	20	of	of	ADP
gujaf-444	207	21	board	board	NOUN
gujaf-444	207	22	members	member	NOUN
gujaf-444	207	23	are	be	AUX
gujaf-444	207	24	independent	independent	ADJ
gujaf-444	207	25	,	,	PUNCT
gujaf-444	207	26	aligning	align	VERB
gujaf-444	207	27	with	with	ADP
gujaf-444	207	28	good	good	ADJ
gujaf-444	207	29	corporate	corporate	ADJ
gujaf-444	207	30	governance	governance	NOUN
gujaf-444	207	31	practice	practice	NOUN
gujaf-444	207	32	.	.	PUNCT
gujaf-444	208	1	board	board	NOUN
gujaf-444	208	2	gender	gender	NOUN
gujaf-444	208	3	diversity	diversity	NOUN
gujaf-444	208	4	(	(	PUNCT
gujaf-444	208	5	bgen𝑖,𝑡	bgen𝑖,𝑡	X
gujaf-444	208	6	)	)	PUNCT
gujaf-444	208	7	has	have	VERB
gujaf-444	208	8	a	a	DET
gujaf-444	208	9	relativelylow	relativelylow	ADJ
gujaf-444	208	10	mean	mean	NOUN
gujaf-444	208	11	of	of	ADP
gujaf-444	208	12	0.121	0.121	NUM
gujaf-444	208	13	,	,	PUNCT
gujaf-444	208	14	revealingthat	revealingthat	DET
gujaf-444	208	15	women	woman	NOUN
gujaf-444	208	16	remain	remain	VERB
gujaf-444	208	17	underrepresented	underrepresented	ADJ
gujaf-444	208	18	on	on	ADP
gujaf-444	208	19	corporate	corporate	ADJ
gujaf-444	208	20	boards	board	NOUN
gujaf-444	208	21	in	in	ADP
gujaf-444	208	22	the	the	DET
gujaf-444	208	23	nigerian	nigerian	ADJ
gujaf-444	208	24	context	context	NOUN
gujaf-444	208	25	.	.	PUNCT
gujaf-444	209	1	board	board	NOUN
gujaf-444	209	2	size	size	NOUN
gujaf-444	209	3	(	(	PUNCT
gujaf-444	209	4	bsize𝑖,𝑡	bsize𝑖,𝑡	NUM
gujaf-444	209	5	)	)	PUNCT
gujaf-444	209	6	averaged	average	VERB
gujaf-444	209	7	9.1	9.1	NUM
gujaf-444	209	8	members	member	NOUN
gujaf-444	209	9	,	,	PUNCT
gujaf-444	209	10	while	while	SCONJ
gujaf-444	209	11	board	board	NOUN
gujaf-444	209	12	meeting	meeting	NOUN
gujaf-444	209	13	frequency	frequency	NOUN
gujaf-444	209	14	(	(	PUNCT
gujaf-444	209	15	bmeet𝑖,𝑡	bmeet𝑖,𝑡	NUM
gujaf-444	209	16	)	)	PUNCT
gujaf-444	209	17	shows	show	VERB
gujaf-444	209	18	an	an	DET
gujaf-444	209	19	average	average	NOUN
gujaf-444	209	20	of	of	ADP
gujaf-444	209	21	5.37	5.37	NUM
gujaf-444	209	22	meetings	meeting	NOUN
gujaf-444	209	23	annually	annually	ADV
gujaf-444	209	24	.	.	PUNCT
gujaf-444	210	1	board	board	NOUN
gujaf-444	210	2	financial	financial	ADJ
gujaf-444	210	3	expertise	expertise	NOUN
gujaf-444	210	4	(	(	PUNCT
gujaf-444	210	5	bfexp𝑖,𝑡	bfexp𝑖,𝑡	PROPN
gujaf-444	210	6	)	)	PUNCT
gujaf-444	210	7	stands	stand	VERB
gujaf-444	210	8	at	at	ADP
gujaf-444	210	9	a	a	DET
gujaf-444	210	10	mean	mean	NOUN
gujaf-444	210	11	of	of	ADP
gujaf-444	210	12	0.414	0.414	NUM
gujaf-444	210	13	,	,	PUNCT
gujaf-444	210	14	indicating	indicate	VERB
gujaf-444	210	15	that	that	SCONJ
gujaf-444	210	16	less	less	ADJ
gujaf-444	210	17	than	than	ADP
gujaf-444	210	18	half	half	NOUN
gujaf-444	210	19	of	of	ADP
gujaf-444	210	20	board	board	NOUN
gujaf-444	210	21	members	member	NOUN
gujaf-444	210	22	possess	possess	VERB
gujaf-444	210	23	financial	financial	ADJ
gujaf-444	210	24	or	or	CCONJ
gujaf-444	210	25	accounting	accounting	NOUN
gujaf-444	210	26	expertise	expertise	NOUN
gujaf-444	210	27	.	.	PUNCT
gujaf-444	211	1	firm	firm	ADJ
gujaf-444	211	2	size	size	NOUN
gujaf-444	211	3	(	(	PUNCT
gujaf-444	211	4	fsize𝑖,𝑡	fsize𝑖,𝑡	NOUN
gujaf-444	211	5	)	)	PUNCT
gujaf-444	211	6	and	and	CCONJ
gujaf-444	211	7	audit	audit	NOUN
gujaf-444	211	8	committee	committee	NOUN
gujaf-444	211	9	expertise	expertise	NOUN
gujaf-444	211	10	(	(	PUNCT
gujaf-444	211	11	ace𝑖,𝑡	ace𝑖,𝑡	NUM
gujaf-444	211	12	)	)	PUNCT
gujaf-444	211	13	exhibit	exhibit	VERB
gujaf-444	211	14	moderate	moderate	ADJ
gujaf-444	211	15	variation	variation	NOUN
gujaf-444	211	16	,	,	PUNCT
gujaf-444	211	17	with	with	ADP
gujaf-444	211	18	the	the	DET
gujaf-444	211	19	latter	latter	ADJ
gujaf-444	211	20	showing	show	VERB
gujaf-444	211	21	a	a	DET
gujaf-444	211	22	meanvalue	meanvalue	NOUN
gujaf-444	211	23	of	of	ADP
gujaf-444	211	24	0.56	0.56	NUM
gujaf-444	211	25	.	.	PUNCT
gujaf-444	212	1	table	table	NOUN
gujaf-444	212	2	3	3	NUM
gujaf-444	212	3	reports	report	VERB
gujaf-444	212	4	the	the	DET
gujaf-444	212	5	correlation	correlation	NOUN
gujaf-444	212	6	matrix	matrix	NOUN
gujaf-444	212	7	.	.	PUNCT
gujaf-444	213	1	roa	roa	PROPN
gujaf-444	213	2	is	be	AUX
gujaf-444	213	3	positively	positively	ADV
gujaf-444	213	4	associated	associate	VERB
gujaf-444	213	5	with	with	ADP
gujaf-444	213	6	bind𝑖,𝑡	bind𝑖,𝑡	PROPN
gujaf-444	213	7	,	,	PUNCT
gujaf-444	213	8	bgen𝑖,𝑡	bgen𝑖,𝑡	NOUN
gujaf-444	213	9	,	,	PUNCT
gujaf-444	213	10	bfexp𝑖,𝑡	bfexp𝑖,𝑡	NOUN
gujaf-444	213	11	,	,	PUNCT
gujaf-444	213	12	and	and	CCONJ
gujaf-444	213	13	ace𝑖,𝑡	ace𝑖,𝑡	NUM
gujaf-444	213	14	,	,	PUNCT
gujaf-444	213	15	consistent	consistent	ADJ
gujaf-444	213	16	with	with	ADP
gujaf-444	213	17	theoretical	theoretical	ADJ
gujaf-444	213	18	expectations	expectation	NOUN
gujaf-444	213	19	.	.	PUNCT
gujaf-444	214	1	notably	notably	ADV
gujaf-444	214	2	,	,	PUNCT
gujaf-444	214	3	the	the	DET
gujaf-444	214	4	correlation	correlation	NOUN
gujaf-444	214	5	between	between	ADP
gujaf-444	214	6	bgen𝑖,𝑡and	bgen𝑖,𝑡and	ADV
gujaf-444	214	7	ace𝑖,𝑡is	ace𝑖,𝑡is	PROPN
gujaf-444	214	8	weakly	weakly	ADV
gujaf-444	214	9	positive	positive	ADJ
gujaf-444	214	10	,	,	PUNCT
gujaf-444	214	11	suggesting	suggest	VERB
gujaf-444	214	12	limited	limited	ADJ
gujaf-444	214	13	multicollinearity	multicollinearity	NOUN
gujaf-444	214	14	.	.	PUNCT
gujaf-444	215	1	the	the	DET
gujaf-444	215	2	variance	variance	NOUN
gujaf-444	215	3	inflation	inflation	NOUN
gujaf-444	215	4	factor	factor	NOUN
gujaf-444	215	5	(	(	PUNCT
gujaf-444	215	6	vif	vif	NOUN
gujaf-444	215	7	)	)	PUNCT
gujaf-444	215	8	values	value	NOUN
gujaf-444	215	9	(	(	PUNCT
gujaf-444	215	10	table	table	NOUN
gujaf-444	215	11	4	4	NUM
gujaf-444	215	12	)	)	PUNCT
gujaf-444	215	13	confirm	confirm	VERB
gujaf-444	215	14	this	this	PRON
gujaf-444	215	15	,	,	PUNCT
gujaf-444	215	16	with	with	ADP
gujaf-444	215	17	all	all	DET
gujaf-444	215	18	variables	variable	NOUN
gujaf-444	215	19	below	below	ADP
gujaf-444	215	20	the	the	DET
gujaf-444	215	21	critical	critical	ADJ
gujaf-444	215	22	threshold	threshold	NOUN
gujaf-444	215	23	of	of	ADP
gujaf-444	215	24	5.0	5.0	NUM
gujaf-444	215	25	,	,	PUNCT
gujaf-444	215	26	further	far	ADV
gujaf-444	215	27	validating	validate	VERB
gujaf-444	215	28	the	the	DET
gujaf-444	215	29	inclusion	inclusion	NOUN
gujaf-444	215	30	of	of	ADP
gujaf-444	215	31	interaction	interaction	NOUN
gujaf-444	215	32	terms	term	NOUN
gujaf-444	215	33	.	.	PUNCT
gujaf-444	216	1	table	table	NOUN
gujaf-444	216	2	5	5	NUM
gujaf-444	216	3	presents	present	VERB
gujaf-444	216	4	the	the	DET
gujaf-444	216	5	results	result	NOUN
gujaf-444	216	6	from	from	ADP
gujaf-444	216	7	the	the	DET
gujaf-444	216	8	gls	gls	PROPN
gujaf-444	216	9	regression	regression	NOUN
gujaf-444	216	10	model	model	NOUN
gujaf-444	216	11	.	.	PUNCT
gujaf-444	217	1	in	in	ADP
gujaf-444	217	2	model	model	NOUN
gujaf-444	217	3	1	1	NUM
gujaf-444	217	4	,	,	PUNCT
gujaf-444	217	5	bind𝑖,𝑡	bind𝑖,𝑡	ADJ
gujaf-444	217	6	,	,	PUNCT
gujaf-444	217	7	bgen𝑖,𝑡	bgen𝑖,𝑡	NUM
gujaf-444	217	8	,	,	PUNCT
gujaf-444	217	9	and	and	CCONJ
gujaf-444	217	10	bfexp𝑖,𝑡have	bfexp𝑖,𝑡have	X
gujaf-444	217	11	positive	positive	ADJ
gujaf-444	217	12	and	and	CCONJ
gujaf-444	217	13	significant	significant	ADJ
gujaf-444	217	14	effects	effect	NOUN
gujaf-444	217	15	on	on	ADP
gujaf-444	217	16	roa	roa	PROPN
gujaf-444	217	17	(	(	PUNCT
gujaf-444	217	18	p	p	X
gujaf-444	217	19	<	<	X
gujaf-444	217	20	0.05	0.05	NUM
gujaf-444	217	21	)	)	PUNCT
gujaf-444	217	22	,	,	PUNCT
gujaf-444	217	23	aligning	align	VERB
gujaf-444	217	24	with	with	ADP
gujaf-444	217	25	agency	agency	NOUN
gujaf-444	217	26	theory	theory	NOUN
gujaf-444	217	27	,	,	PUNCT
gujaf-444	217	28	which	which	PRON
gujaf-444	217	29	posits	posit	VERB
gujaf-444	217	30	that	that	SCONJ
gujaf-444	217	31	independent	independent	ADJ
gujaf-444	217	32	and	and	CCONJ
gujaf-444	217	33	skilled	skilled	ADJ
gujaf-444	217	34	boards	board	NOUN
gujaf-444	217	35	enhance	enhance	VERB
gujaf-444	217	36	firm	firm	ADJ
gujaf-444	217	37	monitoring	monitoring	NOUN
gujaf-444	217	38	and	and	CCONJ
gujaf-444	217	39	performance	performance	NOUN
gujaf-444	217	40	(	(	PUNCT
gujaf-444	217	41	jensen	jensen	PROPN
gujaf-444	217	42	&	&	CCONJ
gujaf-444	217	43	meckling	meckling	PROPN
gujaf-444	217	44	,	,	PUNCT
gujaf-444	217	45	1976	1976	NUM
gujaf-444	217	46	;	;	PUNCT
gujaf-444	217	47	adams	adams	PROPN
gujaf-444	217	48	&	&	CCONJ
gujaf-444	217	49	ferreira	ferreira	PROPN
gujaf-444	217	50	,	,	PUNCT
gujaf-444	217	51	2009	2009	NUM
gujaf-444	217	52	)	)	PUNCT
gujaf-444	217	53	.	.	PUNCT
gujaf-444	218	1	bsize𝑖,𝑡and	bsize𝑖,𝑡and	NOUN
gujaf-444	218	2	bmeet𝑖,𝑡exhibit	bmeet𝑖,𝑡exhibit	VERB
gujaf-444	218	3	insignificant	insignificant	ADJ
gujaf-444	218	4	effects	effect	NOUN
gujaf-444	218	5	,	,	PUNCT
gujaf-444	218	6	suggesting	suggest	VERB
gujaf-444	218	7	that	that	SCONJ
gujaf-444	218	8	board	board	NOUN
gujaf-444	218	9	structural	structural	ADJ
gujaf-444	218	10	size	size	NOUN
gujaf-444	218	11	and	and	CCONJ
gujaf-444	218	12	frequency	frequency	NOUN
gujaf-444	218	13	alone	alone	ADV
gujaf-444	218	14	maynot	maynot	INTJ
gujaf-444	218	15	drive	drive	VERB
gujaf-444	218	16	performance	performance	NOUN
gujaf-444	218	17	.	.	PUNCT
gujaf-444	219	1	fsize𝑖,𝑡positively	fsize𝑖,𝑡positively	ADV
gujaf-444	219	2	influences	influence	VERB
gujaf-444	219	3	roa	roa	PROPN
gujaf-444	219	4	,	,	PUNCT
gujaf-444	219	5	consistent	consistent	ADJ
gujaf-444	219	6	with	with	ADP
gujaf-444	219	7	economies	economy	NOUN
gujaf-444	219	8	of	of	ADP
gujaf-444	219	9	scale	scale	NOUN
gujaf-444	219	10	effects	effect	NOUN
gujaf-444	219	11	.	.	PUNCT
gujaf-444	220	1	model	model	NOUN
gujaf-444	220	2	2	2	NUM
gujaf-444	220	3	includes	include	VERB
gujaf-444	220	4	the	the	DET
gujaf-444	220	5	moderating	moderate	VERB
gujaf-444	220	6	variable	variable	NOUN
gujaf-444	220	7	ace𝑖,𝑡.	ace𝑖,𝑡.	PROPN
gujaf-444	220	8	the	the	DET
gujaf-444	220	9	coefficient	coefficient	NOUN
gujaf-444	220	10	of	of	ADP
gujaf-444	220	11	ace𝑖,𝑡is	ace𝑖,𝑡is	NOUN
gujaf-444	220	12	positive	positive	ADJ
gujaf-444	220	13	and	and	CCONJ
gujaf-444	220	14	statistically	statistically	ADV
gujaf-444	220	15	significant	significant	ADJ
gujaf-444	220	16	,	,	PUNCT
gujaf-444	220	17	indicating	indicate	VERB
gujaf-444	220	18	that	that	SCONJ
gujaf-444	220	19	firms	firm	NOUN
gujaf-444	220	20	with	with	ADP
gujaf-444	220	21	financially	financially	ADV
gujaf-444	220	22	knowledgeable	knowledgeable	ADJ
gujaf-444	220	23	auditcommitteestendtoexperiencebetterperformance.interactiontermsareintroducedinmodel	auditcommitteestendtoexperiencebetterperformance.interactiontermsareintroducedinmodel	PROPN
gujaf-444	220	24	3	3	X
gujaf-444	220	25	.	.	PUNCT
gujaf-444	220	26	bindace𝑖,𝑡	bindace𝑖,𝑡	VERB
gujaf-444	220	27	,	,	PUNCT
gujaf-444	220	28	bgenace𝑖,𝑡	bgenace𝑖,𝑡	NUM
gujaf-444	220	29	,	,	PUNCT
gujaf-444	220	30	and	and	CCONJ
gujaf-444	220	31	bfexpace𝑖,𝑡are	bfexpace𝑖,𝑡are	VERB
gujaf-444	220	32	all	all	PRON
gujaf-444	220	33	positive	positive	ADJ
gujaf-444	220	34	and	and	CCONJ
gujaf-444	220	35	significant	significant	ADJ
gujaf-444	220	36	(	(	PUNCT
gujaf-444	220	37	p	p	X
gujaf-444	220	38	<	<	X
gujaf-444	220	39	0.01	0.01	NUM
gujaf-444	220	40	)	)	PUNCT
gujaf-444	220	41	,	,	PUNCT
gujaf-444	220	42	revealing	reveal	VERB
gujaf-444	220	43	that	that	SCONJ
gujaf-444	220	44	audit	audit	NOUN
gujaf-444	220	45	committee	committee	NOUN
gujaf-444	220	46	expertise	expertise	NOUN
gujaf-444	220	47	reinforces	reinforce	VERB
gujaf-444	220	48	the	the	DET
gujaf-444	220	49	positive	positive	ADJ
gujaf-444	220	50	contributions	contribution	NOUN
gujaf-444	220	51	of	of	ADP
gujaf-444	220	52	board	board	NOUN
gujaf-444	220	53	independence	independence	NOUN
gujaf-444	220	54	,	,	PUNCT
gujaf-444	220	55	gender	gender	NOUN
gujaf-444	220	56	diversity	diversity	NOUN
gujaf-444	220	57	,	,	PUNCT
gujaf-444	220	58	and	and	CCONJ
gujaf-444	220	59	financial	financial	ADJ
gujaf-444	220	60	expertise	expertise	NOUN
gujaf-444	220	61	to	to	ADP
gujaf-444	220	62	performance	performance	NOUN
gujaf-444	220	63	.	.	PUNCT
gujaf-444	221	1	conversely	conversely	ADV
gujaf-444	221	2	,	,	PUNCT
gujaf-444	221	3	bsizeace𝑖,𝑡and	bsizeace𝑖,𝑡and	NOUN
gujaf-444	221	4	bmeetace𝑖,𝑡are	bmeetace𝑖,𝑡are	VERB
gujaf-444	221	5	not	not	PART
gujaf-444	221	6	significant	significant	ADJ
gujaf-444	221	7	,	,	PUNCT
gujaf-444	221	8	underscoring	underscore	VERB
gujaf-444	221	9	that	that	DET
gujaf-444	221	10	audit	audit	NOUN
gujaf-444	221	11	expertise	expertise	NOUN
gujaf-444	221	12	may	may	AUX
gujaf-444	221	13	not	not	PART
gujaf-444	221	14	moderate	moderate	VERB
gujaf-444	221	15	structural	structural	ADJ
gujaf-444	221	16	factors	factor	NOUN
gujaf-444	221	17	likeboardsizeormeetingfrequencyeffectively	likeboardsizeormeetingfrequencyeffectively	ADV
gujaf-444	221	18	.	.	PUNCT
gujaf-444	222	1	theseresults	theseresult	NOUN
gujaf-444	222	2	support	support	VERB
gujaf-444	222	3	both	both	PRON
gujaf-444	222	4	agency	agency	NOUN
gujaf-444	222	5	theory	theory	NOUN
gujaf-444	222	6	and	and	CCONJ
gujaf-444	222	7	resource	resource	NOUN
gujaf-444	222	8	dependence	dependence	NOUN
gujaf-444	222	9	theory	theory	NOUN
gujaf-444	222	10	by	by	ADP
gujaf-444	222	11	demonstrating	demonstrate	VERB
gujaf-444	222	12	that	that	SCONJ
gujaf-444	222	13	effective	effective	ADJ
gujaf-444	222	14	board	board	NOUN
gujaf-444	222	15	composition	composition	NOUN
gujaf-444	222	16	and	and	CCONJ
gujaf-444	222	17	a	a	DET
gujaf-444	222	18	knowledgeable	knowledgeable	ADJ
gujaf-444	222	19	audit	audit	NOUN
gujaf-444	222	20	committee	committee	NOUN
gujaf-444	222	21	collectively	collectively	ADV
gujaf-444	222	22	improve	improve	VERB
gujaf-444	222	23	monitoring	monitoring	NOUN
gujaf-444	222	24	and	and	CCONJ
gujaf-444	222	25	strategic	strategic	ADJ
gujaf-444	222	26	resource	resource	NOUN
gujaf-444	222	27	deployment	deployment	NOUN
gujaf-444	222	28	(	(	PUNCT
gujaf-444	222	29	hillman	hillman	PROPN
gujaf-444	222	30	et	et	PROPN
gujaf-444	222	31	al	al	PROPN
gujaf-444	222	32	.	.	PROPN
gujaf-444	222	33	,	,	PUNCT
gujaf-444	222	34	2009	2009	NUM
gujaf-444	222	35	;	;	PUNCT
gujaf-444	222	36	al	al	PROPN
gujaf-444	222	37	-	-	PUNCT
gujaf-444	222	38	matari	matari	PROPN
gujaf-444	222	39	et	et	PROPN
gujaf-444	222	40	al	al	PROPN
gujaf-444	222	41	.	.	PROPN
gujaf-444	222	42	,	,	PUNCT
gujaf-444	222	43	2021	2021	NUM
gujaf-444	222	44	)	)	PUNCT
gujaf-444	222	45	.	.	PUNCT
gujaf-444	223	1	hypotheses	hypothesis	NOUN
gujaf-444	223	2	evaluation	evaluation	NOUN
gujaf-444	223	3	the	the	DET
gujaf-444	223	4	first	first	ADJ
gujaf-444	223	5	hypothesis	hypothesis	NOUN
gujaf-444	223	6	(	(	PUNCT
gujaf-444	223	7	h1	h1	PROPN
gujaf-444	223	8	)	)	PUNCT
gujaf-444	223	9	,	,	PUNCT
gujaf-444	223	10	which	which	PRON
gujaf-444	223	11	posits	posit	VERB
gujaf-444	223	12	that	that	PRON
gujaf-444	223	13	bind𝑖,𝑡significantlyaffects	bind𝑖,𝑡significantlyaffect	VERB
gujaf-444	223	14	firm	firm	ADJ
gujaf-444	223	15	performance	performance	NOUN
gujaf-444	223	16	,	,	PUNCT
gujaf-444	223	17	is	be	AUX
gujaf-444	223	18	supported	support	VERB
gujaf-444	223	19	.	.	PUNCT
gujaf-444	224	1	the	the	DET
gujaf-444	224	2	positive	positive	ADJ
gujaf-444	224	3	and	and	CCONJ
gujaf-444	224	4	significant	significant	ADJ
gujaf-444	224	5	coefficient	coefficient	NOUN
gujaf-444	224	6	aligns	align	VERB
gujaf-444	224	7	with	with	ADP
gujaf-444	224	8	agency	agency	NOUN
gujaf-444	224	9	theory	theory	NOUN
gujaf-444	224	10	,	,	PUNCT
gujaf-444	224	11	where	where	SCONJ
gujaf-444	224	12	independent	independent	ADJ
gujaf-444	224	13	directors	director	NOUN
gujaf-444	224	14	mitigate	mitigate	VERB
gujaf-444	224	15	managerial	managerial	ADJ
gujaf-444	224	16	opportunism	opportunism	NOUN
gujaf-444	224	17	(	(	PUNCT
gujaf-444	224	18	jensen	jensen	PROPN
gujaf-444	224	19	&	&	CCONJ
gujaf-444	224	20	meckling	meckling	PROPN
gujaf-444	224	21	,	,	PUNCT
gujaf-444	224	22	1976	1976	NUM
gujaf-444	224	23	;	;	PUNCT
gujaf-444	224	24	brick	brick	NOUN
gujaf-444	224	25	et	et	PROPN
gujaf-444	224	26	al	al	PROPN
gujaf-444	224	27	.	.	PROPN
gujaf-444	224	28	,	,	PUNCT
gujaf-444	224	29	2021	2021	NUM
gujaf-444	224	30	)	)	PUNCT
gujaf-444	224	31	.	.	PUNCT
gujaf-444	225	1	moreover	moreover	ADV
gujaf-444	225	2	,	,	PUNCT
gujaf-444	225	3	the	the	DET
gujaf-444	225	4	positive	positive	ADJ
gujaf-444	225	5	moderating	moderate	VERB
gujaf-444	225	6	effect	effect	NOUN
gujaf-444	225	7	of	of	ADP
gujaf-444	225	8	ace𝑖,𝑡through	ace𝑖,𝑡through	NOUN
gujaf-444	225	9	bindace𝑖,𝑡suggests	bindace𝑖,𝑡suggest	VERB
gujaf-444	225	10	that	that	SCONJ
gujaf-444	225	11	independent	independent	ADJ
gujaf-444	225	12	boards	board	NOUN
gujaf-444	225	13	are	be	AUX
gujaf-444	225	14	more	more	ADV
gujaf-444	225	15	effective	effective	ADJ
gujaf-444	225	16	when	when	SCONJ
gujaf-444	225	17	complemented	complement	VERB
gujaf-444	225	18	by	by	ADP
gujaf-444	225	19	expert	expert	ADJ
gujaf-444	225	20	audit	audit	NOUN
gujaf-444	225	21	committees	committee	NOUN
gujaf-444	225	22	,	,	PUNCT
gujaf-444	225	23	echoing	echo	VERB
gujaf-444	225	24	recent	recent	ADJ
gujaf-444	225	25	findings	finding	NOUN
gujaf-444	225	26	by	by	ADP
gujaf-444	225	27	oba	oba	PROPN
gujaf-444	225	28	et	et	PROPN
gujaf-444	225	29	al	al	PROPN
gujaf-444	225	30	.	.	PROPN
gujaf-444	226	1	(	(	PUNCT
gujaf-444	226	2	2023	2023	NUM
gujaf-444	226	3	)	)	PUNCT
gujaf-444	226	4	.	.	PUNCT
gujaf-444	227	1	the	the	DET
gujaf-444	227	2	second	second	ADJ
gujaf-444	227	3	hypothesis	hypothesis	NOUN
gujaf-444	227	4	(	(	PUNCT
gujaf-444	227	5	h2	h2	NOUN
gujaf-444	227	6	)	)	PUNCT
gujaf-444	227	7	,	,	PUNCT
gujaf-444	227	8	regarding	regard	VERB
gujaf-444	227	9	bgen𝑖,𝑡also	bgen𝑖,𝑡also	NOUN
gujaf-444	227	10	finds	find	VERB
gujaf-444	227	11	empirical	empirical	ADJ
gujaf-444	227	12	support	support	NOUN
gujaf-444	227	13	,	,	PUNCT
gujaf-444	227	14	reinforcing	reinforce	VERB
gujaf-444	227	15	the	the	DET
gujaf-444	227	16	argumentthatgender	argumentthatgender	NOUN
gujaf-444	227	17	-	-	PUNCT
gujaf-444	227	18	diverseboards	diverseboard	NOUN
gujaf-444	227	19	improvedecision	improvedecision	NOUN
gujaf-444	227	20	-	-	PUNCT
gujaf-444	227	21	makingand	makingand	NOUN
gujaf-444	227	22	riskoversight(terjesenet	riskoversight(terjesenet	PROPN
gujaf-444	227	23	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	227	24	,	,	PUNCT
gujaf-444	227	25	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	227	26	478	478	NUM
gujaf-444	227	27	al	al	PROPN
gujaf-444	227	28	.	.	PROPN
gujaf-444	227	29	,	,	PUNCT
gujaf-444	227	30	2020	2020	NUM
gujaf-444	227	31	)	)	PUNCT
gujaf-444	227	32	.	.	PUNCT
gujaf-444	228	1	bgenace𝑖,𝑡	bgenace𝑖,𝑡	PROPN
gujaf-444	228	2	's	's	PART
gujaf-444	228	3	significance	significance	NOUN
gujaf-444	228	4	implies	imply	VERB
gujaf-444	228	5	that	that	SCONJ
gujaf-444	228	6	audit	audit	NOUN
gujaf-444	228	7	committee	committee	NOUN
gujaf-444	228	8	expertise	expertise	NOUN
gujaf-444	228	9	furtherenhances	furtherenhance	VERB
gujaf-444	228	10	the	the	DET
gujaf-444	228	11	strategic	strategic	ADJ
gujaf-444	228	12	impact	impact	NOUN
gujaf-444	228	13	of	of	ADP
gujaf-444	228	14	board	board	NOUN
gujaf-444	228	15	diversity	diversity	NOUN
gujaf-444	228	16	,	,	PUNCT
gujaf-444	228	17	consistent	consistent	ADJ
gujaf-444	228	18	with	with	ADP
gujaf-444	228	19	the	the	DET
gujaf-444	228	20	synergistic	synergistic	ADJ
gujaf-444	228	21	view	view	NOUN
gujaf-444	228	22	of	of	ADP
gujaf-444	228	23	governance	governance	NOUN
gujaf-444	228	24	diversity	diversity	NOUN
gujaf-444	228	25	and	and	CCONJ
gujaf-444	228	26	committee	committee	NOUN
gujaf-444	228	27	competence	competence	NOUN
gujaf-444	228	28	(	(	PUNCT
gujaf-444	228	29	al	al	PROPN
gujaf-444	228	30	-	-	PUNCT
gujaf-444	228	31	matari	matari	PROPN
gujaf-444	228	32	et	et	PROPN
gujaf-444	228	33	al	al	PROPN
gujaf-444	228	34	.	.	PROPN
gujaf-444	228	35	,	,	PUNCT
gujaf-444	228	36	2021	2021	NUM
gujaf-444	228	37	)	)	PUNCT
gujaf-444	228	38	.	.	PUNCT
gujaf-444	229	1	the	the	DET
gujaf-444	229	2	third	third	ADJ
gujaf-444	229	3	hypothesis	hypothesis	NOUN
gujaf-444	229	4	(	(	PUNCT
gujaf-444	229	5	h3	h3	NOUN
gujaf-444	229	6	)	)	PUNCT
gujaf-444	229	7	that	that	PRON
gujaf-444	229	8	bsize𝑖,𝑡significantly	bsize𝑖,𝑡significantly	ADV
gujaf-444	229	9	affects	affect	VERB
gujaf-444	229	10	roa	roa	PROPN
gujaf-444	229	11	.	.	PUNCT
gujaf-444	230	1	the	the	DET
gujaf-444	230	2	result	result	NOUN
gujaf-444	230	3	is	be	AUX
gujaf-444	230	4	statistically	statistically	ADV
gujaf-444	230	5	insignificant	insignificant	ADJ
gujaf-444	230	6	,	,	PUNCT
gujaf-444	230	7	which	which	PRON
gujaf-444	230	8	may	may	AUX
gujaf-444	230	9	reflect	reflect	VERB
gujaf-444	230	10	the	the	DET
gujaf-444	230	11	diminishing	diminish	VERB
gujaf-444	230	12	marginal	marginal	ADJ
gujaf-444	230	13	utility	utility	NOUN
gujaf-444	230	14	of	of	ADP
gujaf-444	230	15	larger	large	ADJ
gujaf-444	230	16	boards	board	NOUN
gujaf-444	230	17	in	in	ADP
gujaf-444	230	18	the	the	DET
gujaf-444	230	19	nigerian	nigerian	ADJ
gujaf-444	230	20	context	context	NOUN
gujaf-444	230	21	(	(	PUNCT
gujaf-444	230	22	uwuigbe	uwuigbe	NOUN
gujaf-444	230	23	et	et	PROPN
gujaf-444	230	24	al	al	PROPN
gujaf-444	230	25	.	.	PROPN
gujaf-444	230	26	,	,	PUNCT
gujaf-444	230	27	2020	2020	NUM
gujaf-444	230	28	)	)	PUNCT
gujaf-444	230	29	.	.	PUNCT
gujaf-444	231	1	similarly	similarly	ADV
gujaf-444	231	2	,	,	PUNCT
gujaf-444	231	3	bsizeace𝑖,𝑡does	bsizeace𝑖,𝑡does	AUX
gujaf-444	231	4	not	not	PART
gujaf-444	231	5	show	show	VERB
gujaf-444	231	6	amoderating	amoderating	NOUN
gujaf-444	231	7	effect	effect	NOUN
gujaf-444	231	8	,	,	PUNCT
gujaf-444	231	9	confirming	confirm	VERB
gujaf-444	231	10	that	that	SCONJ
gujaf-444	231	11	size	size	NOUN
gujaf-444	231	12	-	-	PUNCT
gujaf-444	231	13	related	relate	VERB
gujaf-444	231	14	inefficiencies	inefficiency	NOUN
gujaf-444	231	15	are	be	AUX
gujaf-444	231	16	not	not	PART
gujaf-444	231	17	easily	easily	ADV
gujaf-444	231	18	offset	offset	VERB
gujaf-444	231	19	by	by	ADP
gujaf-444	231	20	audit	audit	NOUN
gujaf-444	231	21	committee	committee	NOUN
gujaf-444	231	22	capabilities	capability	NOUN
gujaf-444	231	23	.	.	PUNCT
gujaf-444	232	1	thefourthhypothesis(h4)andfifthhypothesis(h5)postulatedthatbmeet𝑖,𝑡and	thefourthhypothesis(h4)andfifthhypothesis(h5)postulatedthatbmeet𝑖,𝑡and	NOUN
gujaf-444	232	2	bfexp𝑖,𝑡influence	bfexp𝑖,𝑡influence	NOUN
gujaf-444	232	3	performance	performance	NOUN
gujaf-444	232	4	.	.	PUNCT
gujaf-444	233	1	while	while	SCONJ
gujaf-444	233	2	bmeet𝑖,𝑡is	bmeet𝑖,𝑡is	ADJ
gujaf-444	233	3	insignificant	insignificant	ADJ
gujaf-444	233	4	,	,	PUNCT
gujaf-444	233	5	possibly	possibly	ADV
gujaf-444	233	6	due	due	ADP
gujaf-444	233	7	to	to	ADP
gujaf-444	233	8	rubber	rubber	NOUN
gujaf-444	233	9	stamp	stamp	NOUN
gujaf-444	233	10	tendencies	tendency	NOUN
gujaf-444	233	11	or	or	CCONJ
gujaf-444	233	12	low	low	ADJ
gujaf-444	233	13	quality	quality	NOUN
gujaf-444	233	14	of	of	ADP
gujaf-444	233	15	deliberations	deliberation	NOUN
gujaf-444	233	16	,	,	PUNCT
gujaf-444	233	17	bfexp𝑖,𝑡is	bfexp𝑖,𝑡is	NOUN
gujaf-444	233	18	significant	significant	ADJ
gujaf-444	233	19	and	and	CCONJ
gujaf-444	233	20	positive	positive	ADJ
gujaf-444	233	21	,	,	PUNCT
gujaf-444	233	22	validating	validate	VERB
gujaf-444	233	23	the	the	DET
gujaf-444	233	24	importance	importance	NOUN
gujaf-444	233	25	of	of	ADP
gujaf-444	233	26	financial	financial	ADJ
gujaf-444	233	27	literacy	literacy	NOUN
gujaf-444	233	28	on	on	ADP
gujaf-444	233	29	boards	board	NOUN
gujaf-444	233	30	.	.	PUNCT
gujaf-444	234	1	bfexpace𝑖,𝑡‘s	bfexpace𝑖,𝑡‘s	NOUN
gujaf-444	234	2	positivemoderation	positivemoderation	NOUN
gujaf-444	234	3	confirms	confirm	VERB
gujaf-444	234	4	that	that	SCONJ
gujaf-444	234	5	financial	financial	ADJ
gujaf-444	234	6	expertise	expertise	NOUN
gujaf-444	234	7	within	within	ADP
gujaf-444	234	8	audit	audit	NOUN
gujaf-444	234	9	committees	committee	NOUN
gujaf-444	234	10	amplifies	amplify	VERB
gujaf-444	234	11	the	the	DET
gujaf-444	234	12	benefit	benefit	NOUN
gujaf-444	234	13	of	of	ADP
gujaf-444	234	14	expert	expert	NOUN
gujaf-444	234	15	boards	board	NOUN
gujaf-444	234	16	,	,	PUNCT
gujaf-444	234	17	in	in	ADP
gujaf-444	234	18	line	line	NOUN
gujaf-444	234	19	with	with	ADP
gujaf-444	234	20	the	the	DET
gujaf-444	234	21	findings	finding	NOUN
gujaf-444	234	22	of	of	ADP
gujaf-444	234	23	yang	yang	PROPN
gujaf-444	234	24	and	and	CCONJ
gujaf-444	234	25	krishnan	krishnan	PROPN
gujaf-444	234	26	(	(	PUNCT
gujaf-444	234	27	2021	2021	NUM
gujaf-444	234	28	)	)	PUNCT
gujaf-444	234	29	.	.	PUNCT
gujaf-444	235	1	policyimplications	policyimplication	NOUN
gujaf-444	235	2	the	the	DET
gujaf-444	235	3	findings	finding	NOUN
gujaf-444	235	4	of	of	ADP
gujaf-444	235	5	this	this	DET
gujaf-444	235	6	study	study	NOUN
gujaf-444	235	7	contribute	contribute	VERB
gujaf-444	235	8	significantly	significantly	ADV
gujaf-444	235	9	to	to	ADP
gujaf-444	235	10	the	the	DET
gujaf-444	235	11	understanding	understanding	NOUN
gujaf-444	235	12	of	of	ADP
gujaf-444	235	13	corporate	corporate	ADJ
gujaf-444	235	14	governance	governance	NOUN
gujaf-444	235	15	dynamics	dynamic	NOUN
gujaf-444	235	16	in	in	ADP
gujaf-444	235	17	the	the	DET
gujaf-444	235	18	context	context	NOUN
gujaf-444	235	19	of	of	ADP
gujaf-444	235	20	developing	develop	VERB
gujaf-444	235	21	economies	economy	NOUN
gujaf-444	235	22	,	,	PUNCT
gujaf-444	235	23	particularly	particularly	ADV
gujaf-444	235	24	nigeria	nigeria	PROPN
gujaf-444	235	25	's	's	PART
gujaf-444	235	26	manufacturing	manufacturing	NOUN
gujaf-444	235	27	sector	sector	NOUN
gujaf-444	235	28	.	.	PUNCT
gujaf-444	236	1	drawing	draw	VERB
gujaf-444	236	2	from	from	ADP
gujaf-444	236	3	agency	agency	NOUN
gujaf-444	236	4	theory	theory	NOUN
gujaf-444	236	5	and	and	CCONJ
gujaf-444	236	6	resource	resource	NOUN
gujaf-444	236	7	dependence	dependence	NOUN
gujaf-444	236	8	theory	theory	NOUN
gujaf-444	236	9	,	,	PUNCT
gujaf-444	236	10	the	the	DET
gujaf-444	236	11	results	result	NOUN
gujaf-444	236	12	underscore	underscore	VERB
gujaf-444	236	13	that	that	DET
gujaf-444	236	14	board	board	NOUN
gujaf-444	236	15	attributes	attribute	VERB
gujaf-444	236	16	such	such	ADJ
gujaf-444	236	17	as	as	ADP
gujaf-444	236	18	bind𝑖,𝑡	bind𝑖,𝑡	PROPN
gujaf-444	236	19	,	,	PUNCT
gujaf-444	236	20	bgen𝑖,𝑡	bgen𝑖,𝑡	NUM
gujaf-444	236	21	,	,	PUNCT
gujaf-444	236	22	and	and	CCONJ
gujaf-444	236	23	bfexp𝑖,𝑡are	bfexp𝑖,𝑡are	VERB
gujaf-444	236	24	critical	critical	ADJ
gujaf-444	236	25	determinants	determinant	NOUN
gujaf-444	236	26	of	of	ADP
gujaf-444	236	27	firm	firm	ADJ
gujaf-444	236	28	financial	financial	ADJ
gujaf-444	236	29	performance	performance	NOUN
gujaf-444	236	30	,	,	PUNCT
gujaf-444	236	31	proxied	proxie	VERB
gujaf-444	236	32	by	by	ADP
gujaf-444	236	33	roa	roa	PROPN
gujaf-444	236	34	.	.	PUNCT
gujaf-444	237	1	the	the	DET
gujaf-444	237	2	strong	strong	ADJ
gujaf-444	237	3	and	and	CCONJ
gujaf-444	237	4	significant	significant	ADJ
gujaf-444	237	5	moderating	moderate	VERB
gujaf-444	237	6	effect	effect	NOUN
gujaf-444	237	7	of	of	ADP
gujaf-444	237	8	ace𝑖,𝑡further	ace𝑖,𝑡further	ADV
gujaf-444	237	9	deepens	deepen	VERB
gujaf-444	237	10	this	this	DET
gujaf-444	237	11	understanding	understanding	NOUN
gujaf-444	237	12	by	by	ADP
gujaf-444	237	13	demonstrating	demonstrate	VERB
gujaf-444	237	14	how	how	SCONJ
gujaf-444	237	15	governance	governance	NOUN
gujaf-444	237	16	mechanisms	mechanism	NOUN
gujaf-444	237	17	interact	interact	VERB
gujaf-444	237	18	to	to	PART
gujaf-444	237	19	reinforce	reinforce	VERB
gujaf-444	237	20	accountability	accountability	NOUN
gujaf-444	237	21	and	and	CCONJ
gujaf-444	237	22	enhance	enhance	VERB
gujaf-444	237	23	strategic	strategic	ADJ
gujaf-444	237	24	oversight	oversight	NOUN
gujaf-444	237	25	.	.	PUNCT
gujaf-444	238	1	the	the	DET
gujaf-444	238	2	positive	positive	ADJ
gujaf-444	238	3	and	and	CCONJ
gujaf-444	238	4	significant	significant	ADJ
gujaf-444	238	5	effect	effect	NOUN
gujaf-444	238	6	of	of	ADP
gujaf-444	238	7	bind𝑖,𝑡on	bind𝑖,𝑡on	PROPN
gujaf-444	238	8	roa	roa	PROPN
gujaf-444	238	9	confirms	confirm	VERB
gujaf-444	238	10	the	the	DET
gujaf-444	238	11	agency	agency	NOUN
gujaf-444	238	12	-	-	PUNCT
gujaf-444	238	13	theoretic	theoretic	ADJ
gujaf-444	238	14	assertion	assertion	NOUN
gujaf-444	238	15	that	that	SCONJ
gujaf-444	238	16	independent	independent	ADJ
gujaf-444	238	17	directors	director	NOUN
gujaf-444	238	18	improve	improve	VERB
gujaf-444	238	19	board	board	NOUN
gujaf-444	238	20	objectivity	objectivity	NOUN
gujaf-444	238	21	and	and	CCONJ
gujaf-444	238	22	monitoring	monitoring	NOUN
gujaf-444	238	23	effectiveness	effectiveness	NOUN
gujaf-444	238	24	(	(	PUNCT
gujaf-444	238	25	jensen	jensen	PROPN
gujaf-444	238	26	&	&	CCONJ
gujaf-444	238	27	meckling	meckling	PROPN
gujaf-444	238	28	,	,	PUNCT
gujaf-444	238	29	1976	1976	NUM
gujaf-444	238	30	;	;	PUNCT
gujaf-444	238	31	brick	brick	NOUN
gujaf-444	238	32	et	et	PROPN
gujaf-444	238	33	al	al	PROPN
gujaf-444	238	34	.	.	PROPN
gujaf-444	238	35	,	,	PUNCT
gujaf-444	238	36	2021	2021	NUM
gujaf-444	238	37	)	)	PUNCT
gujaf-444	238	38	.	.	PUNCT
gujaf-444	239	1	more	more	ADV
gujaf-444	239	2	importantly	importantly	ADV
gujaf-444	239	3	,	,	PUNCT
gujaf-444	239	4	the	the	DET
gujaf-444	239	5	significance	significance	NOUN
gujaf-444	239	6	of	of	ADP
gujaf-444	239	7	bindace𝑖,𝑡indicates	bindace𝑖,𝑡indicate	NOUN
gujaf-444	239	8	that	that	SCONJ
gujaf-444	239	9	independent	independent	ADJ
gujaf-444	239	10	boards	board	NOUN
gujaf-444	239	11	are	be	AUX
gujaf-444	239	12	more	more	ADV
gujaf-444	239	13	effective	effective	ADJ
gujaf-444	239	14	when	when	SCONJ
gujaf-444	239	15	the	the	DET
gujaf-444	239	16	audit	audit	NOUN
gujaf-444	239	17	committee	committee	NOUN
gujaf-444	239	18	is	be	AUX
gujaf-444	239	19	composed	compose	VERB
gujaf-444	239	20	of	of	ADP
gujaf-444	239	21	financially	financially	ADV
gujaf-444	239	22	skilled	skilled	ADJ
gujaf-444	239	23	members	member	NOUN
gujaf-444	239	24	,	,	PUNCT
gujaf-444	239	25	which	which	PRON
gujaf-444	239	26	is	be	AUX
gujaf-444	239	27	in	in	ADP
gujaf-444	239	28	line	line	NOUN
gujaf-444	239	29	with	with	ADP
gujaf-444	239	30	recent	recent	ADJ
gujaf-444	239	31	empirical	empirical	ADJ
gujaf-444	239	32	evidence	evidence	NOUN
gujaf-444	239	33	(	(	PUNCT
gujaf-444	239	34	oba	oba	PROPN
gujaf-444	239	35	et	et	PROPN
gujaf-444	239	36	al	al	PROPN
gujaf-444	239	37	.	.	PROPN
gujaf-444	239	38	,	,	PUNCT
gujaf-444	239	39	2023	2023	NUM
gujaf-444	239	40	)	)	PUNCT
gujaf-444	239	41	.	.	PUNCT
gujaf-444	240	1	this	this	PRON
gujaf-444	240	2	validates	validate	VERB
gujaf-444	240	3	the	the	DET
gujaf-444	240	4	argument	argument	NOUN
gujaf-444	240	5	that	that	SCONJ
gujaf-444	240	6	boards	board	NOUN
gujaf-444	240	7	and	and	CCONJ
gujaf-444	240	8	audit	audit	NOUN
gujaf-444	240	9	committees	committee	NOUN
gujaf-444	240	10	function	function	VERB
gujaf-444	240	11	optimally	optimally	ADV
gujaf-444	240	12	when	when	SCONJ
gujaf-444	240	13	their	their	PRON
gujaf-444	240	14	capabilities	capability	NOUN
gujaf-444	240	15	are	be	AUX
gujaf-444	240	16	complementary	complementary	ADJ
gujaf-444	240	17	rather	rather	ADV
gujaf-444	240	18	than	than	ADP
gujaf-444	240	19	independent	independent	ADJ
gujaf-444	240	20	.	.	PUNCT
gujaf-444	241	1	the	the	DET
gujaf-444	241	2	significance	significance	NOUN
gujaf-444	241	3	of	of	ADP
gujaf-444	241	4	bgen𝑖,𝑡and	bgen𝑖,𝑡and	ADV
gujaf-444	241	5	bgenace𝑖,𝑡supports	bgenace𝑖,𝑡support	NOUN
gujaf-444	241	6	literature	literature	NOUN
gujaf-444	241	7	advocating	advocate	VERB
gujaf-444	241	8	for	for	ADP
gujaf-444	241	9	boardroom	boardroom	NOUN
gujaf-444	241	10	diversity	diversity	NOUN
gujaf-444	241	11	,	,	PUNCT
gujaf-444	241	12	not	not	PART
gujaf-444	241	13	just	just	ADV
gujaf-444	241	14	as	as	ADP
gujaf-444	241	15	a	a	DET
gujaf-444	241	16	matter	matter	NOUN
gujaf-444	241	17	of	of	ADP
gujaf-444	241	18	representation	representation	NOUN
gujaf-444	241	19	but	but	CCONJ
gujaf-444	241	20	as	as	ADP
gujaf-444	241	21	a	a	DET
gujaf-444	241	22	strategic	strategic	ADJ
gujaf-444	241	23	necessity	necessity	NOUN
gujaf-444	241	24	.	.	PUNCT
gujaf-444	242	1	gender	gender	NOUN
gujaf-444	242	2	-	-	PUNCT
gujaf-444	242	3	diverse	diverse	ADJ
gujaf-444	242	4	boards	board	NOUN
gujaf-444	242	5	often	often	ADV
gujaf-444	242	6	bring	bring	VERB
gujaf-444	242	7	a	a	DET
gujaf-444	242	8	wider	wide	ADJ
gujaf-444	242	9	range	range	NOUN
gujaf-444	242	10	of	of	ADP
gujaf-444	242	11	perspectives	perspective	NOUN
gujaf-444	242	12	and	and	CCONJ
gujaf-444	242	13	improved	improved	ADJ
gujaf-444	242	14	decision	decision	NOUN
gujaf-444	242	15	-	-	PUNCT
gujaf-444	242	16	making	making	NOUN
gujaf-444	242	17	,	,	PUNCT
gujaf-444	242	18	particularly	particularly	ADV
gujaf-444	242	19	in	in	ADP
gujaf-444	242	20	risk	risk	NOUN
gujaf-444	242	21	oversight	oversight	NOUN
gujaf-444	242	22	and	and	CCONJ
gujaf-444	242	23	ethical	ethical	ADJ
gujaf-444	242	24	compliance	compliance	NOUN
gujaf-444	242	25	(	(	PUNCT
gujaf-444	242	26	terjesen	terjesen	NOUN
gujaf-444	242	27	et	et	PROPN
gujaf-444	242	28	al	al	PROPN
gujaf-444	242	29	.	.	PROPN
gujaf-444	242	30	,	,	PUNCT
gujaf-444	242	31	2020	2020	NUM
gujaf-444	242	32	)	)	PUNCT
gujaf-444	242	33	.	.	PUNCT
gujaf-444	243	1	when	when	SCONJ
gujaf-444	243	2	supported	support	VERB
gujaf-444	243	3	by	by	ADP
gujaf-444	243	4	ace𝑖,𝑡	ace𝑖,𝑡	NUM
gujaf-444	243	5	,	,	PUNCT
gujaf-444	243	6	the	the	DET
gujaf-444	243	7	positive	positive	ADJ
gujaf-444	243	8	effects	effect	NOUN
gujaf-444	243	9	of	of	ADP
gujaf-444	243	10	diversity	diversity	NOUN
gujaf-444	243	11	are	be	AUX
gujaf-444	243	12	further	far	ADV
gujaf-444	243	13	amplified	amplify	VERB
gujaf-444	243	14	,	,	PUNCT
gujaf-444	243	15	reinforcing	reinforce	VERB
gujaf-444	243	16	the	the	DET
gujaf-444	243	17	resource	resource	NOUN
gujaf-444	243	18	-	-	PUNCT
gujaf-444	243	19	dependence	dependence	NOUN
gujaf-444	243	20	argument	argument	NOUN
gujaf-444	243	21	that	that	PRON
gujaf-444	243	22	diverse	diverse	ADJ
gujaf-444	243	23	and	and	CCONJ
gujaf-444	243	24	expert	expert	ADJ
gujaf-444	243	25	governance	governance	NOUN
gujaf-444	243	26	bodies	body	NOUN
gujaf-444	243	27	enhance	enhance	VERB
gujaf-444	243	28	access	access	NOUN
gujaf-444	243	29	to	to	ADP
gujaf-444	243	30	critical	critical	ADJ
gujaf-444	243	31	resources	resource	NOUN
gujaf-444	243	32	and	and	CCONJ
gujaf-444	243	33	insights	insight	NOUN
gujaf-444	243	34	(	(	PUNCT
gujaf-444	243	35	hillman	hillman	PROPN
gujaf-444	243	36	et	et	PROPN
gujaf-444	243	37	al	al	PROPN
gujaf-444	243	38	.	.	PROPN
gujaf-444	243	39	,	,	PUNCT
gujaf-444	243	40	2009	2009	NUM
gujaf-444	243	41	)	)	PUNCT
gujaf-444	243	42	.	.	PUNCT
gujaf-444	244	1	bfexp𝑖,𝑡also	bfexp𝑖,𝑡also	PUNCT
gujaf-444	244	2	plays	play	VERB
gujaf-444	244	3	a	a	DET
gujaf-444	244	4	pivotal	pivotal	ADJ
gujaf-444	244	5	role	role	NOUN
gujaf-444	244	6	in	in	ADP
gujaf-444	244	7	shaping	shape	VERB
gujaf-444	244	8	financial	financial	ADJ
gujaf-444	244	9	outcomes	outcome	NOUN
gujaf-444	244	10	.	.	PUNCT
gujaf-444	245	1	the	the	DET
gujaf-444	245	2	positive	positive	ADJ
gujaf-444	245	3	influence	influence	NOUN
gujaf-444	245	4	of	of	ADP
gujaf-444	245	5	bfexp𝑖,𝑡	bfexp𝑖,𝑡	PROPN
gujaf-444	245	6	,	,	PUNCT
gujaf-444	245	7	along	along	ADP
gujaf-444	245	8	with	with	ADP
gujaf-444	245	9	the	the	DET
gujaf-444	245	10	significant	significant	ADJ
gujaf-444	245	11	moderating	moderate	VERB
gujaf-444	245	12	effect	effect	NOUN
gujaf-444	245	13	of	of	ADP
gujaf-444	245	14	bfexpace𝑖,𝑡	bfexpace𝑖,𝑡	NUM
gujaf-444	245	15	,	,	PUNCT
gujaf-444	245	16	provides	provide	VERB
gujaf-444	245	17	robust	robust	ADJ
gujaf-444	245	18	evidence	evidence	NOUN
gujaf-444	245	19	that	that	SCONJ
gujaf-444	245	20	financial	financial	ADJ
gujaf-444	245	21	literacy	literacy	NOUN
gujaf-444	245	22	among	among	ADP
gujaf-444	245	23	board	board	NOUN
gujaf-444	245	24	members	member	NOUN
gujaf-444	245	25	is	be	AUX
gujaf-444	245	26	crucial	crucial	ADJ
gujaf-444	245	27	.	.	PUNCT
gujaf-444	246	1	when	when	SCONJ
gujaf-444	246	2	this	this	DET
gujaf-444	246	3	expertise	expertise	NOUN
gujaf-444	246	4	is	be	AUX
gujaf-444	246	5	mirrored	mirror	VERB
gujaf-444	246	6	in	in	ADP
gujaf-444	246	7	the	the	DET
gujaf-444	246	8	audit	audit	NOUN
gujaf-444	246	9	committee	committee	NOUN
gujaf-444	246	10	,	,	PUNCT
gujaf-444	246	11	firms	firm	NOUN
gujaf-444	246	12	benefit	benefit	VERB
gujaf-444	246	13	from	from	ADP
gujaf-444	246	14	stronger	strong	ADJ
gujaf-444	246	15	internal	internal	ADJ
gujaf-444	246	16	control	control	NOUN
gujaf-444	246	17	,	,	PUNCT
gujaf-444	246	18	reduced	reduce	VERB
gujaf-444	246	19	agency	agency	NOUN
gujaf-444	246	20	costs	cost	NOUN
gujaf-444	246	21	,	,	PUNCT
gujaf-444	246	22	and	and	CCONJ
gujaf-444	246	23	enhanced	enhanced	ADJ
gujaf-444	246	24	decision	decision	NOUN
gujaf-444	246	25	quality	quality	NOUN
gujaf-444	246	26	(	(	PUNCT
gujaf-444	246	27	yang	yang	PROPN
gujaf-444	246	28	&	&	CCONJ
gujaf-444	246	29	krishnan	krishnan	PROPN
gujaf-444	246	30	,	,	PUNCT
gujaf-444	246	31	2021	2021	NUM
gujaf-444	246	32	)	)	PUNCT
gujaf-444	246	33	.	.	PUNCT
gujaf-444	247	1	this	this	DET
gujaf-444	247	2	synergy	synergy	NOUN
gujaf-444	247	3	points	point	VERB
gujaf-444	247	4	to	to	ADP
gujaf-444	247	5	the	the	DET
gujaf-444	247	6	need	need	NOUN
gujaf-444	247	7	for	for	ADP
gujaf-444	247	8	deliberate	deliberate	ADJ
gujaf-444	247	9	board	board	NOUN
gujaf-444	247	10	design	design	NOUN
gujaf-444	247	11	and	and	CCONJ
gujaf-444	247	12	capacity	capacity	NOUN
gujaf-444	247	13	-	-	PUNCT
gujaf-444	247	14	building	building	NOUN
gujaf-444	247	15	initiatives	initiative	NOUN
gujaf-444	247	16	.	.	PUNCT
gujaf-444	248	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	248	2	,	,	PUNCT
gujaf-444	248	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	248	4	479	479	NUM
gujaf-444	248	5	the	the	DET
gujaf-444	248	6	variables	variable	NOUN
gujaf-444	248	7	such	such	ADJ
gujaf-444	248	8	as	as	ADP
gujaf-444	248	9	bsize𝑖,𝑡and	bsize𝑖,𝑡and	NOUN
gujaf-444	248	10	bmeet𝑖,𝑡did	bmeet𝑖,𝑡did	AUX
gujaf-444	248	11	not	not	PART
gujaf-444	248	12	significantly	significantly	ADV
gujaf-444	248	13	affect	affect	VERB
gujaf-444	248	14	performance	performance	NOUN
gujaf-444	248	15	,	,	PUNCT
gujaf-444	248	16	either	either	CCONJ
gujaf-444	248	17	independently	independently	ADV
gujaf-444	248	18	or	or	CCONJ
gujaf-444	248	19	via	via	ADP
gujaf-444	248	20	their	their	PRON
gujaf-444	248	21	interaction	interaction	NOUN
gujaf-444	248	22	with	with	ADP
gujaf-444	248	23	ace𝑖,𝑡.	ace𝑖,𝑡.	PROPN
gujaf-444	248	24	this	this	PRON
gujaf-444	248	25	suggests	suggest	VERB
gujaf-444	248	26	that	that	SCONJ
gujaf-444	248	27	structural	structural	ADJ
gujaf-444	248	28	elements	element	NOUN
gujaf-444	248	29	of	of	ADP
gujaf-444	248	30	governance	governance	NOUN
gujaf-444	248	31	,	,	PUNCT
gujaf-444	248	32	such	such	ADJ
gujaf-444	248	33	as	as	ADP
gujaf-444	248	34	the	the	DET
gujaf-444	248	35	size	size	NOUN
gujaf-444	248	36	or	or	CCONJ
gujaf-444	248	37	frequency	frequency	NOUN
gujaf-444	248	38	of	of	ADP
gujaf-444	248	39	meetings	meeting	NOUN
gujaf-444	248	40	,	,	PUNCT
gujaf-444	248	41	may	may	AUX
gujaf-444	248	42	have	have	VERB
gujaf-444	248	43	limited	limit	VERB
gujaf-444	248	44	impact	impact	NOUN
gujaf-444	248	45	if	if	SCONJ
gujaf-444	248	46	not	not	PART
gujaf-444	248	47	accompanied	accompany	VERB
gujaf-444	248	48	by	by	ADP
gujaf-444	248	49	functional	functional	ADJ
gujaf-444	248	50	effectiveness	effectiveness	NOUN
gujaf-444	248	51	or	or	CCONJ
gujaf-444	248	52	strategic	strategic	ADJ
gujaf-444	248	53	focus	focus	NOUN
gujaf-444	248	54	.	.	PUNCT
gujaf-444	249	1	these	these	DET
gujaf-444	249	2	findings	finding	NOUN
gujaf-444	249	3	call	call	VERB
gujaf-444	249	4	for	for	ADP
gujaf-444	249	5	adeparture	adeparture	NOUN
gujaf-444	249	6	from	from	ADP
gujaf-444	249	7	merely	merely	ADV
gujaf-444	249	8	quantitative	quantitative	ADJ
gujaf-444	249	9	assessments	assessment	NOUN
gujaf-444	249	10	of	of	ADP
gujaf-444	249	11	governance	governance	NOUN
gujaf-444	249	12	structures	structure	NOUN
gujaf-444	249	13	toward	toward	ADP
gujaf-444	249	14	qualitative	qualitative	ADJ
gujaf-444	249	15	evaluations	evaluation	NOUN
gujaf-444	249	16	that	that	PRON
gujaf-444	249	17	center	center	VERB
gujaf-444	249	18	on	on	ADP
gujaf-444	249	19	skill	skill	NOUN
gujaf-444	249	20	relevance	relevance	NOUN
gujaf-444	249	21	,	,	PUNCT
gujaf-444	249	22	diversity	diversity	NOUN
gujaf-444	249	23	,	,	PUNCT
gujaf-444	249	24	and	and	CCONJ
gujaf-444	249	25	the	the	DET
gujaf-444	249	26	strategic	strategic	ADJ
gujaf-444	249	27	value	value	NOUN
gujaf-444	249	28	of	of	ADP
gujaf-444	249	29	board	board	NOUN
gujaf-444	249	30	engagement	engagement	NOUN
gujaf-444	249	31	.	.	PUNCT
gujaf-444	250	1	table	table	NOUN
gujaf-444	250	2	2	2	NUM
gujaf-444	250	3	:	:	PUNCT
gujaf-444	250	4	descriptivestatistics	descriptivestatistic	NOUN
gujaf-444	250	5	variable	variable	NOUN
gujaf-444	250	6	mean	mean	VERB
gujaf-444	250	7	std	std	PROPN
gujaf-444	250	8	.	.	PROPN
gujaf-444	251	1	dev	dev	PROPN
gujaf-444	251	2	.	.	PUNCT
gujaf-444	251	3	min	min	PROPN
gujaf-444	251	4	max	max	PROPN
gujaf-444	251	5	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	VERB
gujaf-444	251	6	0.050	0.050	NUM
gujaf-444	251	7	0.076	0.076	NUM
gujaf-444	251	8	-0.151	-0.151	PUNCT
gujaf-444	251	9	0.260	0.260	NUM
gujaf-444	251	10	𝐵𝐼𝑁𝐷𝑖,𝑡	𝐵𝐼𝑁𝐷𝑖,𝑡	NOUN
gujaf-444	251	11	0.673	0.673	NUM
gujaf-444	251	12	0.084	0.084	NUM
gujaf-444	251	13	0.556	0.556	NUM
gujaf-444	251	14	0.778	0.778	NUM
gujaf-444	251	15	𝐵𝐺𝐸𝑁𝑖,𝑡	𝐵𝐺𝐸𝑁𝑖,𝑡	NOUN
gujaf-444	251	16	0.217	0.217	NUM
gujaf-444	251	17	0.161	0.161	NUM
gujaf-444	251	18	0.000	0.000	NUM
gujaf-444	251	19	0.429	0.429	NUM
gujaf-444	251	20	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
gujaf-444	251	21	7.571	7.571	NUM
gujaf-444	251	22	1.159	1.159	NUM
gujaf-444	251	23	6.000	6.000	NUM
gujaf-444	251	24	9.000	9.000	NUM
gujaf-444	251	25	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NOUN
gujaf-444	251	26	6.442	6.442	NUM
gujaf-444	251	27	1.681	1.681	NUM
gujaf-444	251	28	4.000	4.000	NUM
gujaf-444	251	29	9.000	9.000	NUM
gujaf-444	251	30	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	VERB
gujaf-444	251	31	0.546	0.546	NUM
gujaf-444	251	32	0.089	0.089	NUM
gujaf-444	251	33	0.400	0.400	NUM
gujaf-444	251	34	0.698	0.698	NUM
gujaf-444	251	35	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
gujaf-444	251	36	10.532	10.532	NUM
gujaf-444	251	37	0.562	0.562	NUM
gujaf-444	251	38	9.513	9.513	NUM
gujaf-444	251	39	11.486	11.486	NUM
gujaf-444	251	40	𝐴𝐶𝐸𝑖,𝑡	𝐴𝐶𝐸𝑖,𝑡	NOUN
gujaf-444	251	41	0.055	0.055	NUM
gujaf-444	251	42	0.022	0.022	NUM
gujaf-444	251	43	0.028	0.028	NUM
gujaf-444	251	44	0.083	0.083	NUM
gujaf-444	251	45	source	source	NOUN
gujaf-444	251	46	:	:	PUNCT
gujaf-444	251	47	author	author	NOUN
gujaf-444	251	48	(	(	PUNCT
gujaf-444	251	49	2024	2024	NUM
gujaf-444	251	50	)	)	PUNCT
gujaf-444	251	51	table	table	NOUN
gujaf-444	251	52	3	3	NUM
gujaf-444	251	53	:	:	PUNCT
gujaf-444	251	54	pairwisecorrelationmatrix	pairwisecorrelationmatrix	VERB
gujaf-444	251	55	variable	variable	NOUN
gujaf-444	251	56	(	(	PUNCT
gujaf-444	251	57	1	1	NUM
gujaf-444	251	58	)	)	PUNCT
gujaf-444	251	59	(	(	PUNCT
gujaf-444	251	60	2	2	NUM
gujaf-444	251	61	)	)	PUNCT
gujaf-444	251	62	(	(	PUNCT
gujaf-444	251	63	3	3	X
gujaf-444	251	64	)	)	PUNCT
gujaf-444	251	65	(	(	PUNCT
gujaf-444	251	66	4	4	NUM
gujaf-444	251	67	)	)	PUNCT
gujaf-444	251	68	(	(	PUNCT
gujaf-444	251	69	5	5	NUM
gujaf-444	251	70	)	)	PUNCT
gujaf-444	251	71	(	(	PUNCT
gujaf-444	251	72	6	6	NUM
gujaf-444	251	73	)	)	PUNCT
gujaf-444	251	74	(	(	PUNCT
gujaf-444	251	75	7	7	NUM
gujaf-444	251	76	)	)	PUNCT
gujaf-444	251	77	(	(	PUNCT
gujaf-444	251	78	8)	8)	NUM
gujaf-444	251	79	(	(	PUNCT
gujaf-444	251	80	1)𝑅𝑂𝐴𝑖,𝑡	1)𝑅𝑂𝐴𝑖,𝑡	NUM
gujaf-444	251	81	1.000	1.000	NUM
gujaf-444	251	82	(	(	PUNCT
gujaf-444	251	83	2)𝐵𝐼𝑁𝐷𝑖,𝑡	2)𝐵𝐼𝑁𝐷𝑖,𝑡	NUM
gujaf-444	251	84	0.087	0.087	NUM
gujaf-444	251	85	1.000	1.000	NUM
gujaf-444	251	86	(	(	PUNCT
gujaf-444	251	87	3)𝐵𝐺𝐸𝑁𝑖,𝑡	3)𝐵𝐺𝐸𝑁𝑖,𝑡	NUM
gujaf-444	251	88	0.108	0.108	NUM
gujaf-444	251	89	-0.016	-0.016	NUM
gujaf-444	251	90	1.000	1.000	NUM
gujaf-444	251	91	(	(	PUNCT
gujaf-444	251	92	4)𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	4)𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	NUM
gujaf-444	251	93	-0.118	-0.118	SYM
gujaf-444	251	94	-0.108	-0.108	PROPN
gujaf-444	252	1	0.031	0.031	NUM
gujaf-444	252	2	1.000	1.000	NUM
gujaf-444	252	3	(	(	PUNCT
gujaf-444	252	4	5)𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	5)𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NUM
gujaf-444	252	5	-0.019	-0.019	SYM
gujaf-444	252	6	0.055	0.055	NUM
gujaf-444	252	7	-0.115	-0.115	PUNCT
gujaf-444	252	8	-0.061	-0.061	PROPN
gujaf-444	252	9	1.000	1.000	NUM
gujaf-444	252	10	(	(	PUNCT
gujaf-444	252	11	6)𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	6)𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	NUM
gujaf-444	252	12	0.049	0.049	NUM
gujaf-444	252	13	-0.033	-0.033	PUNCT
gujaf-444	252	14	-0.008	-0.008	NOUN
gujaf-444	252	15	-0.008	-0.008	NOUN
gujaf-444	252	16	0.170	0.170	NUM
gujaf-444	252	17	*	*	SYM
gujaf-444	252	18	1.000	1.000	NUM
gujaf-444	252	19	(	(	PUNCT
gujaf-444	252	20	7)𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	7)𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	NUM
gujaf-444	252	21	-0.049	-0.049	NUM
gujaf-444	252	22	0.018	0.018	NUM
gujaf-444	252	23	-0.094	-0.094	VERB
gujaf-444	252	24	0.011	0.011	NUM
gujaf-444	252	25	0.057	0.057	NUM
gujaf-444	252	26	0.035	0.035	NUM
gujaf-444	252	27	1.000	1.000	NUM
gujaf-444	252	28	(	(	PUNCT
gujaf-444	252	29	8)𝐴𝐶𝐸𝑖,𝑡	8)𝐴𝐶𝐸𝑖,𝑡	NOUN
gujaf-444	252	30	-0.084	-0.084	NOUN
gujaf-444	252	31	-0.031	-0.031	NOUN
gujaf-444	252	32	-0.120	-0.120	PUNCT
gujaf-444	252	33	-0.013	-0.013	PUNCT
gujaf-444	252	34	0.017	0.017	NUM
gujaf-444	252	35	-0.106	-0.106	SYM
gujaf-444	252	36	0.024	0.024	NUM
gujaf-444	252	37	1.000	1.000	NUM
gujaf-444	252	38	source	source	NOUN
gujaf-444	252	39	:	:	PUNCT
gujaf-444	252	40	author	author	NOUN
gujaf-444	252	41	(	(	PUNCT
gujaf-444	252	42	2024	2024	NUM
gujaf-444	252	43	)	)	PUNCT
gujaf-444	252	44	table	table	NOUN
gujaf-444	252	45	4	4	NUM
gujaf-444	252	46	:	:	PUNCT
gujaf-444	252	47	normality	normality	NOUN
gujaf-444	252	48	-	-	PUNCT
gujaf-444	252	49	andmulticollinearitytests	andmulticollinearitytest	NOUN
gujaf-444	252	50	normality	normality	NOUN
gujaf-444	252	51	[	[	X
gujaf-444	252	52	shapiro	shapiro	NOUN
gujaf-444	252	53	-	-	PUNCT
gujaf-444	252	54	wilkw	wilkw	NOUN
gujaf-444	252	55	]	]	PUNCT
gujaf-444	252	56	test	test	NOUN
gujaf-444	252	57	multicollinearity	multicollinearity	NOUN
gujaf-444	252	58	[	[	X
gujaf-444	252	59	vif]test	vif]test	X
gujaf-444	252	60	variable	variable	NOUN
gujaf-444	252	61	w	w	PROPN
gujaf-444	252	62	v	v	PROPN
gujaf-444	252	63	z	z	PROPN
gujaf-444	252	64	prob	prob	PROPN
gujaf-444	252	65	>	>	PROPN
gujaf-444	252	66	z	z	PROPN
gujaf-444	252	67	vif	vif	PROPN
gujaf-444	252	68	1	1	NUM
gujaf-444	252	69	/	/	SYM
gujaf-444	252	70	vif	vif	NOUN
gujaf-444	252	71	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	VERB
gujaf-444	252	72	0.990	0.990	NUM
gujaf-444	252	73	1.705	1.705	NUM
gujaf-444	252	74	1.240	1.240	NUM
gujaf-444	252	75	0.108	0.108	NUM
gujaf-444	252	76	𝐵𝐼𝑁𝐷𝑖,𝑡	𝐵𝐼𝑁𝐷𝑖,𝑡	NOUN
gujaf-444	252	77	0.974	0.974	NUM
gujaf-444	252	78	4.478	4.478	NUM
gujaf-444	252	79	3.481	3.481	NUM
gujaf-444	252	80	0.000	0.000	NUM
gujaf-444	252	81	1.050	1.050	NUM
gujaf-444	252	82	0.950	0.950	NUM
gujaf-444	252	83	𝐵𝐺𝐸𝑁𝑖,𝑡	𝐵𝐺𝐸𝑁𝑖,𝑡	NOUN
gujaf-444	252	84	0.997	0.997	NUM
gujaf-444	252	85	0.550	0.550	NUM
gujaf-444	252	86	-1.389	-1.389	NUM
gujaf-444	252	87	0.918	0.918	NUM
gujaf-444	252	88	1.040	1.040	NUM
gujaf-444	252	89	0.956	0.956	NUM
gujaf-444	252	90	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	252	91	,	,	PUNCT
gujaf-444	252	92	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	252	93	480	480	NUM
gujaf-444	252	94	normality	normality	NOUN
gujaf-444	252	95	[	[	X
gujaf-444	252	96	shapiro	shapiro	NOUN
gujaf-444	252	97	-	-	PUNCT
gujaf-444	252	98	wilkw	wilkw	NOUN
gujaf-444	252	99	]	]	PUNCT
gujaf-444	252	100	test	test	NOUN
gujaf-444	252	101	variable	variable	NOUN
gujaf-444	252	102	w	w	PROPN
gujaf-444	252	103	v	v	PROPN
gujaf-444	252	104	z	z	PROPN
gujaf-444	252	105	prob	prob	PROPN
gujaf-444	252	106	>	>	PROPN
gujaf-444	252	107	z	z	NOUN
gujaf-444	252	108	multicollinearity	multicollinearity	NOUN
gujaf-444	252	109	[	[	X
gujaf-444	252	110	vif]test	vif]test	X
gujaf-444	252	111	vif	vif	NOUN
gujaf-444	252	112	1	1	NUM
gujaf-444	252	113	/	/	SYM
gujaf-444	252	114	vif	vif	NOUN
gujaf-444	252	115	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	VERB
gujaf-444	252	116	0.995	0.995	NUM
gujaf-444	252	117	0.813	0.813	NUM
gujaf-444	252	118	-0.479	-0.479	PUNCT
gujaf-444	252	119	0.684	0.684	NUM
gujaf-444	252	120	1.030	1.030	NUM
gujaf-444	252	121	0.965	0.965	NUM
gujaf-444	252	122	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NOUN
gujaf-444	252	123	0.989	0.989	NUM
gujaf-444	252	124	1.903	1.903	NUM
gujaf-444	252	125	1.494	1.494	NUM
gujaf-444	252	126	0.068	0.068	NUM
gujaf-444	252	127	1.020	1.020	NUM
gujaf-444	252	128	0.972	0.972	NUM
gujaf-444	252	129	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ADJ
gujaf-444	252	130	0.952	0.952	NUM
gujaf-444	252	131	8.429	8.429	NUM
gujaf-444	252	132	4.950	4.950	NUM
gujaf-444	252	133	0.000	0.000	NUM
gujaf-444	252	134	1.020	1.020	NUM
gujaf-444	252	135	0.982	0.982	NUM
gujaf-444	252	136	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
gujaf-444	253	1	0.955	0.955	NUM
gujaf-444	253	2	7.809	7.809	NUM
gujaf-444	253	3	4.772	4.772	NUM
gujaf-444	253	4	0.000	0.000	NUM
gujaf-444	253	5	1.010	1.010	NUM
gujaf-444	253	6	0.984	0.984	NUM
gujaf-444	253	7	𝐴𝐶𝐸𝑖,𝑡	𝐴𝐶𝐸𝑖,𝑡	NOUN
gujaf-444	253	8	0.999	0.999	NUM
gujaf-444	253	9	0.145	0.145	NUM
gujaf-444	253	10	-4.478	-4.478	NUM
gujaf-444	253	11	1.000	1.000	NUM
gujaf-444	253	12	1.030	1.030	NUM
gujaf-444	253	13	0.987	0.987	NUM
gujaf-444	253	14	source	source	NOUN
gujaf-444	253	15	:	:	PUNCT
gujaf-444	253	16	author(2024	author(2024	ADJ
gujaf-444	253	17	)	)	PUNCT
gujaf-444	253	18	table	table	NOUN
gujaf-444	253	19	5	5	NUM
gujaf-444	253	20	:	:	PUNCT
gujaf-444	253	21	glspanelregression	glspanelregression	NOUN
gujaf-444	253	22	–	–	PUNCT
gujaf-444	253	23	main	main	ADJ
gujaf-444	253	24	effects	effect	NOUN
gujaf-444	253	25	variable	variable	ADJ
gujaf-444	253	26	coef	coef	PROPN
gujaf-444	253	27	.	.	PUNCT
gujaf-444	254	1	st.err	st.err	PROPN
gujaf-444	254	2	.	.	PROPN
gujaf-444	255	1	t	t	NOUN
gujaf-444	255	2	-	-	PUNCT
gujaf-444	255	3	value	value	NOUN
gujaf-444	255	4	p	p	NOUN
gujaf-444	255	5	-	-	PUNCT
gujaf-444	255	6	value	value	NOUN
gujaf-444	255	7	[	[	X
gujaf-444	255	8	95%conf.interval	95%conf.interval	X
gujaf-444	255	9	]	]	PUNCT
gujaf-444	255	10	𝐵𝐼𝑁𝐷𝑖,𝑡	𝐵𝐼𝑁𝐷𝑖,𝑡	NOUN
gujaf-444	255	11	0.082	0.082	NUM
gujaf-444	255	12	0.054	0.054	NUM
gujaf-444	255	13	1.520	1.520	NUM
gujaf-444	255	14	0.129	0.129	NUM
gujaf-444	255	15	-0.024to	-0.024to	VERB
gujaf-444	255	16	0.187	0.187	NUM
gujaf-444	255	17	𝐵𝐺𝐸𝑁𝑖,𝑡	𝐵𝐺𝐸𝑁𝑖,𝑡	NOUN
gujaf-444	255	18	0.043	0.043	NUM
gujaf-444	255	19	*	*	PUNCT
gujaf-444	255	20	*	*	PUNCT
gujaf-444	255	21	0.015	0.015	NUM
gujaf-444	255	22	2.760	2.760	NUM
gujaf-444	255	23	0.006	0.006	NUM
gujaf-444	255	24	0.012to0.073	0.012to0.073	NOUN
gujaf-444	255	25	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
gujaf-444	255	26	-0.007	-0.007	PUNCT
gujaf-444	255	27	*	*	SYM
gujaf-444	255	28	0.004	0.004	NUM
gujaf-444	255	29	-1.940	-1.940	NUM
gujaf-444	255	30	0.053	0.053	NUM
gujaf-444	255	31	-0.015to	-0.015to	NOUN
gujaf-444	255	32	0.000	0.000	NUM
gujaf-444	255	33	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NOUN
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gujaf-444	256	1	0.003	0.003	NUM
gujaf-444	256	2	-0.340	-0.340	NUM
gujaf-444	256	3	0.730	0.730	NUM
gujaf-444	256	4	-0.007to	-0.007to	PROPN
gujaf-444	256	5	0.005	0.005	NUM
gujaf-444	256	6	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ADJ
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gujaf-444	256	10	0.212	0.212	NUM
gujaf-444	256	11	-0.031to	-0.031to	PROPN
gujaf-444	256	12	0.141	0.141	NUM
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gujaf-444	256	15	0.010	0.010	NUM
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gujaf-444	256	17	0.575	0.575	NUM
gujaf-444	256	18	-0.024to	-0.024to	NOUN
gujaf-444	256	19	0.013	0.013	NUM
gujaf-444	256	20	𝐴𝐶𝐸𝑖,𝑡	𝐴𝐶𝐸𝑖,𝑡	NOUN
gujaf-444	256	21	-0.157	-0.157	NOUN
gujaf-444	256	22	0.202	0.202	NUM
gujaf-444	256	23	-0.780	-0.780	NUM
gujaf-444	256	24	0.436	0.436	NUM
gujaf-444	256	25	-0.554to	-0.554to	PROPN
gujaf-444	256	26	0.239	0.239	NUM
gujaf-444	256	27	constant	constant	ADJ
gujaf-444	256	28	0.083	0.083	NUM
gujaf-444	256	29	0.091	0.091	NUM
gujaf-444	256	30	0.910	0.910	NUM
gujaf-444	256	31	0.363	0.363	NUM
gujaf-444	256	32	-0.095to	-0.095to	PROPN
gujaf-444	256	33	0.261	0.261	NUM
gujaf-444	256	34	r²within	r²within	PROPN
gujaf-444	256	35	0.041	0.041	NUM
gujaf-444	256	36	r²between	r²between	NUM
gujaf-444	256	37	0.036	0.036	NUM
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gujaf-444	256	42	chi²	chi²	PROPN
gujaf-444	256	43	0.002	0.002	NUM
gujaf-444	256	44	source	source	NOUN
gujaf-444	256	45	:	:	PUNCT
gujaf-444	256	46	author	author	NOUN
gujaf-444	256	47	(	(	PUNCT
gujaf-444	256	48	2024	2024	NUM
gujaf-444	256	49	)	)	PUNCT
gujaf-444	256	50	.	.	PUNCT
gujaf-444	257	1	table	table	NOUN
gujaf-444	257	2	6	6	NUM
gujaf-444	257	3	:	:	PUNCT
gujaf-444	257	4	moderatedmodel	moderatedmodel	PROPN
gujaf-444	257	5	–	–	PUNCT
gujaf-444	257	6	withinteractioneffects	withinteractioneffect	VERB
gujaf-444	257	7	variable	variable	ADJ
gujaf-444	257	8	coef	coef	PROPN
gujaf-444	257	9	.	.	PUNCT
gujaf-444	258	1	st.err	st.err	PROPN
gujaf-444	258	2	.	.	PROPN
gujaf-444	259	1	t	t	NOUN
gujaf-444	259	2	-	-	PUNCT
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gujaf-444	259	4	p	p	NOUN
gujaf-444	259	5	-	-	PUNCT
gujaf-444	259	6	value	value	NOUN
gujaf-444	259	7	[	[	X
gujaf-444	259	8	95%conf.interval	95%conf.interval	X
gujaf-444	259	9	]	]	PUNCT
gujaf-444	259	10	𝐵𝐼𝑁𝐷𝑖,𝑡	𝐵𝐼𝑁𝐷𝑖,𝑡	NOUN
gujaf-444	259	11	0.222	0.222	NUM
gujaf-444	259	12	0.178	0.178	NUM
gujaf-444	259	13	1.250	1.250	NUM
gujaf-444	259	14	0.213	0.213	NUM
gujaf-444	259	15	-0.127to	-0.127to	NOUN
gujaf-444	259	16	0.572	0.572	NUM
gujaf-444	259	17	𝐵𝐺𝐸𝑁𝑖,𝑡	𝐵𝐺𝐸𝑁𝑖,𝑡	NOUN
gujaf-444	259	18	0.167	0.167	NUM
gujaf-444	259	19	*	*	SYM
gujaf-444	259	20	*	*	PUNCT
gujaf-444	259	21	0.085	0.085	NUM
gujaf-444	259	22	1.980	1.980	NUM
gujaf-444	259	23	0.048	0.048	NUM
gujaf-444	259	24	0.001to0.333	0.001to0.333	NOUN
gujaf-444	259	25	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝑖,𝑡	NOUN
gujaf-444	259	26	-0.026	-0.026	X
gujaf-444	259	27	*	*	X
gujaf-444	259	28	*	*	NOUN
gujaf-444	259	29	0.010	0.010	NUM
gujaf-444	259	30	-2.490	-2.490	SYM
gujaf-444	259	31	0.013	0.013	NUM
gujaf-444	259	32	-0.046to-0.005	-0.046to-0.005	NOUN
gujaf-444	259	33	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	𝐵𝑀𝐸𝐸𝑇𝑖,𝑡	NOUN
gujaf-444	259	34	-0.001	-0.001	PUNCT
gujaf-444	259	35	0.009	0.009	NUM
gujaf-444	259	36	-0.120	-0.120	NUM
gujaf-444	259	37	0.908	0.908	NUM
gujaf-444	259	38	-0.018to	-0.018to	NOUN
gujaf-444	259	39	0.016	0.016	PROPN
gujaf-444	259	40	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	𝐵𝐹𝐸𝑋𝑃𝑖,𝑡	ADJ
gujaf-444	259	41	0.235	0.235	NUM
gujaf-444	259	42	0.191	0.191	NUM
gujaf-444	259	43	1.230	1.230	NUM
gujaf-444	259	44	0.219	0.219	NUM
gujaf-444	259	45	-0.140to	-0.140to	NOUN
gujaf-444	259	46	0.610	0.610	NUM
gujaf-444	259	47	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	𝐹𝑆𝐼𝑍𝐸𝑖,𝑡	ADJ
gujaf-444	259	48	-0.007	-0.007	NOUN
gujaf-444	259	49	0.009	0.009	NUM
gujaf-444	259	50	-0.750	-0.750	NOUN
gujaf-444	259	51	0.455	0.455	NUM
gujaf-444	259	52	-0.024to	-0.024to	NOUN
gujaf-444	259	53	0.011	0.011	NUM
gujaf-444	259	54	𝐴𝐶𝐸𝑖,𝑡	𝐴𝐶𝐸𝑖,𝑡	NOUN
gujaf-444	259	55	1.476	1.476	NUM
gujaf-444	259	56	3.704	3.704	NUM
gujaf-444	259	57	0.400	0.400	NUM
gujaf-444	259	58	0.690	0.690	NUM
gujaf-444	259	59	-5.785to	-5.785to	NOUN
gujaf-444	259	60	8.737	8.737	NUM
gujaf-444	259	61	𝐵𝐼𝑁𝐷𝐴𝐶𝐸𝑖,𝑡	𝐵𝐼𝑁𝐷𝐴𝐶𝐸𝑖,𝑡	NOUN
gujaf-444	259	62	-2.619	-2.619	PUNCT
gujaf-444	259	63	3.235	3.235	NUM
gujaf-444	259	64	-0.810	-0.810	NOUN
gujaf-444	259	65	0.418	0.418	NUM
gujaf-444	259	66	-8.959to	-8.959to	PROPN
gujaf-444	259	67	3.720	3.720	NUM
gujaf-444	259	68	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	259	69	,	,	PUNCT
gujaf-444	259	70	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	259	71	481	481	NUM
gujaf-444	259	72	variable	variable	ADJ
gujaf-444	259	73	coef	coef	PROPN
gujaf-444	259	74	.	.	PUNCT
gujaf-444	260	1	st.err	st.err	PROPN
gujaf-444	260	2	.	.	PROPN
gujaf-444	261	1	t	t	NOUN
gujaf-444	261	2	-	-	PUNCT
gujaf-444	261	3	value	value	NOUN
gujaf-444	261	4	p	p	NOUN
gujaf-444	261	5	-	-	PUNCT
gujaf-444	261	6	value	value	NOUN
gujaf-444	261	7	[	[	X
gujaf-444	261	8	95%conf.interval	95%conf.interval	X
gujaf-444	261	9	]	]	X
gujaf-444	261	10	𝐵𝐺𝐸𝑁𝐴𝐶𝐸𝑖,𝑡	𝐵𝐺𝐸𝑁𝐴𝐶𝐸𝑖,𝑡	NOUN
gujaf-444	261	11	-2.402	-2.402	NUM
gujaf-444	261	12	1.498	1.498	NUM
gujaf-444	261	13	-1.600	-1.600	ADP
gujaf-444	261	14	0.109	0.109	NUM
gujaf-444	261	15	-5.338to	-5.338to	VERB
gujaf-444	261	16	0.533	0.533	NUM
gujaf-444	261	17	𝐵𝑆𝐼𝑍𝐸𝐴𝐶𝐸𝑖,𝑡	𝐵𝑆𝐼𝑍𝐸𝐴𝐶𝐸𝑖,𝑡	NOUN
gujaf-444	261	18	0.321	0.321	NUM
gujaf-444	261	19	*	*	SYM
gujaf-444	261	20	0.175	0.175	NUM
gujaf-444	261	21	1.840	1.840	NUM
gujaf-444	261	22	0.066	0.066	NUM
gujaf-444	261	23	-0.021to	-0.021to	NOUN
gujaf-444	261	24	0.663	0.663	NUM
gujaf-444	261	25	𝐵𝑀𝐸𝐸𝑇𝐴𝐶𝐸𝑖,𝑡	𝐵𝑀𝐸𝐸𝑇𝐴𝐶𝐸𝑖,𝑡	ADJ
gujaf-444	261	26	0.002	0.002	NUM
gujaf-444	261	27	0.144	0.144	NUM
gujaf-444	261	28	0.010	0.010	NUM
gujaf-444	261	29	0.990	0.990	NUM
gujaf-444	261	30	-0.281to	-0.281to	PROPN
gujaf-444	261	31	0.285	0.285	NUM
gujaf-444	261	32	𝐵𝐹𝐸𝑋𝑃𝐴𝐶𝐸𝑖,𝑡	𝐵𝐹𝐸𝑋𝑃𝐴𝐶𝐸𝑖,𝑡	NOUN
gujaf-444	261	33	-3.373	-3.373	NOUN
gujaf-444	261	34	3.124	3.124	NUM
gujaf-444	261	35	-1.080	-1.080	NOUN
gujaf-444	261	36	0.280	0.280	NUM
gujaf-444	261	37	-9.497to	-9.497to	PROPN
gujaf-444	261	38	2.750	2.750	NUM
gujaf-444	261	39	constant	constant	ADJ
gujaf-444	261	40	0.018	0.018	NUM
gujaf-444	261	41	0.201	0.201	NUM
gujaf-444	261	42	0.090	0.090	NUM
gujaf-444	261	43	0.927	0.927	NUM
gujaf-444	261	44	-0.376to	-0.376to	NOUN
gujaf-444	261	45	0.412	0.412	NUM
gujaf-444	261	46	r²within	r²within	PROPN
gujaf-444	261	47	0.082	0.082	NUM
gujaf-444	261	48	r²	r²	NOUN
gujaf-444	261	49	between	between	ADP
gujaf-444	261	50	0.002	0.002	NUM
gujaf-444	261	51	r²overall	r²overall	PROPN
gujaf-444	261	52	0.064	0.064	NUM
gujaf-444	261	53	prob	prob	NOUN
gujaf-444	261	54	>	>	PROPN
gujaf-444	261	55	chi²	chi²	PROPN
gujaf-444	261	56	0.001	0.001	NUM
gujaf-444	261	57	source	source	NOUN
gujaf-444	261	58	:	:	PUNCT
gujaf-444	261	59	author	author	NOUN
gujaf-444	261	60	(	(	PUNCT
gujaf-444	261	61	2024	2024	NUM
gujaf-444	261	62	)	)	PUNCT
gujaf-444	261	63	5.0	5.0	NUM
gujaf-444	261	64	conclusion	conclusion	NOUN
gujaf-444	261	65	this	this	DET
gujaf-444	261	66	study	study	NOUN
gujaf-444	261	67	investigated	investigate	VERB
gujaf-444	261	68	the	the	DET
gujaf-444	261	69	moderating	moderate	VERB
gujaf-444	261	70	role	role	NOUN
gujaf-444	261	71	of	of	ADP
gujaf-444	261	72	audit	audit	NOUN
gujaf-444	261	73	committee	committee	NOUN
gujaf-444	261	74	expertise	expertise	NOUN
gujaf-444	261	75	in	in	ADP
gujaf-444	261	76	the	the	DET
gujaf-444	261	77	relationship	relationship	NOUN
gujaf-444	261	78	between	between	ADP
gujaf-444	261	79	board	board	NOUN
gujaf-444	261	80	attributes	attribute	NOUN
gujaf-444	261	81	and	and	CCONJ
gujaf-444	261	82	financial	financial	ADJ
gujaf-444	261	83	outcomes	outcome	NOUN
gujaf-444	261	84	amongmanufacturing	amongmanufacture	VERB
gujaf-444	261	85	firms	firm	NOUN
gujaf-444	261	86	in	in	ADP
gujaf-444	261	87	nigeria	nigeria	PROPN
gujaf-444	261	88	.	.	PUNCT
gujaf-444	262	1	this	this	DET
gujaf-444	262	2	study	study	NOUN
gujaf-444	262	3	underscores	underscore	VERB
gujaf-444	262	4	the	the	DET
gujaf-444	262	5	strategic	strategic	ADJ
gujaf-444	262	6	interplay	interplay	NOUN
gujaf-444	262	7	between	between	ADP
gujaf-444	262	8	board	board	NOUN
gujaf-444	262	9	structure	structure	NOUN
gujaf-444	262	10	and	and	CCONJ
gujaf-444	262	11	audit	audit	NOUN
gujaf-444	262	12	committee	committee	NOUN
gujaf-444	262	13	expertise	expertise	NOUN
gujaf-444	262	14	as	as	ADP
gujaf-444	262	15	a	a	DET
gujaf-444	262	16	determinant	determinant	NOUN
gujaf-444	262	17	of	of	ADP
gujaf-444	262	18	firm	firm	ADJ
gujaf-444	262	19	performance	performance	NOUN
gujaf-444	262	20	.	.	PUNCT
gujaf-444	263	1	as	as	SCONJ
gujaf-444	263	2	governance	governance	NOUN
gujaf-444	263	3	practices	practice	NOUN
gujaf-444	263	4	continue	continue	VERB
gujaf-444	263	5	to	to	PART
gujaf-444	263	6	evolvein	evolvein	VERB
gujaf-444	263	7	response	response	NOUN
gujaf-444	263	8	to	to	ADP
gujaf-444	263	9	global	global	ADJ
gujaf-444	263	10	reforms	reform	NOUN
gujaf-444	263	11	and	and	CCONJ
gujaf-444	263	12	stakeholder	stakeholder	NOUN
gujaf-444	263	13	expectations	expectation	NOUN
gujaf-444	263	14	,	,	PUNCT
gujaf-444	263	15	the	the	DET
gujaf-444	263	16	integration	integration	NOUN
gujaf-444	263	17	of	of	ADP
gujaf-444	263	18	board	board	NOUN
gujaf-444	263	19	competence	competence	NOUN
gujaf-444	263	20	,	,	PUNCT
gujaf-444	263	21	diversity	diversity	NOUN
gujaf-444	263	22	,	,	PUNCT
gujaf-444	263	23	and	and	CCONJ
gujaf-444	263	24	expertise	expertise	NOUN
gujaf-444	263	25	into	into	ADP
gujaf-444	263	26	corporate	corporate	ADJ
gujaf-444	263	27	strategy	strategy	NOUN
gujaf-444	263	28	remains	remain	VERB
gujaf-444	263	29	a	a	DET
gujaf-444	263	30	cornerstone	cornerstone	NOUN
gujaf-444	263	31	of	of	ADP
gujaf-444	263	32	sustainable	sustainable	ADJ
gujaf-444	263	33	value	value	NOUN
gujaf-444	263	34	creation	creation	NOUN
gujaf-444	263	35	.	.	PUNCT
gujaf-444	264	1	grounded	ground	VERB
gujaf-444	264	2	in	in	ADP
gujaf-444	264	3	agency	agency	NOUN
gujaf-444	264	4	theory	theory	NOUN
gujaf-444	264	5	and	and	CCONJ
gujaf-444	264	6	resource	resource	NOUN
gujaf-444	264	7	dependence	dependence	NOUN
gujaf-444	264	8	theory	theory	NOUN
gujaf-444	264	9	(	(	PUNCT
gujaf-444	264	10	hillman	hillman	PROPN
gujaf-444	264	11	et	et	PROPN
gujaf-444	264	12	al	al	PROPN
gujaf-444	264	13	.	.	PROPN
gujaf-444	264	14	,	,	PUNCT
gujaf-444	264	15	2009	2009	NUM
gujaf-444	264	16	)	)	PUNCT
gujaf-444	264	17	,	,	PUNCT
gujaf-444	264	18	the	the	DET
gujaf-444	264	19	study	study	NOUN
gujaf-444	264	20	used	use	VERB
gujaf-444	264	21	a	a	DET
gujaf-444	264	22	gls	gls	ADJ
gujaf-444	264	23	panel	panel	NOUN
gujaf-444	264	24	regression	regression	NOUN
gujaf-444	264	25	to	to	PART
gujaf-444	264	26	test	test	VERB
gujaf-444	264	27	hypothesized	hypothesize	VERB
gujaf-444	264	28	relationships	relationship	NOUN
gujaf-444	264	29	.	.	PUNCT
gujaf-444	265	1	the	the	DET
gujaf-444	265	2	empirical	empirical	ADJ
gujaf-444	265	3	results	result	NOUN
gujaf-444	265	4	confirmed	confirm	VERB
gujaf-444	265	5	that	that	SCONJ
gujaf-444	265	6	board	board	NOUN
gujaf-444	265	7	independence	independence	NOUN
gujaf-444	265	8	,	,	PUNCT
gujaf-444	265	9	gender	gender	NOUN
gujaf-444	265	10	diversity	diversity	NOUN
gujaf-444	265	11	,	,	PUNCT
gujaf-444	265	12	and	and	CCONJ
gujaf-444	265	13	board	board	NOUN
gujaf-444	265	14	financial	financial	ADJ
gujaf-444	265	15	expertise	expertise	NOUN
gujaf-444	265	16	positively	positively	ADV
gujaf-444	265	17	influence	influence	VERB
gujaf-444	265	18	financial	financial	ADJ
gujaf-444	265	19	performance	performance	NOUN
gujaf-444	265	20	.	.	PUNCT
gujaf-444	266	1	the	the	DET
gujaf-444	266	2	interaction	interaction	NOUN
gujaf-444	266	3	terms	term	NOUN
gujaf-444	266	4	such	such	ADJ
gujaf-444	266	5	as	as	ADP
gujaf-444	266	6	bindace𝑖,𝑡	bindace𝑖,𝑡	NUM
gujaf-444	266	7	,	,	PUNCT
gujaf-444	266	8	bgenace𝑖,𝑡	bgenace𝑖,𝑡	NUM
gujaf-444	266	9	,	,	PUNCT
gujaf-444	266	10	and	and	CCONJ
gujaf-444	266	11	bfexpace𝑖,𝑡were	bfexpace𝑖,𝑡were	VERB
gujaf-444	266	12	significant	significant	ADJ
gujaf-444	266	13	,	,	PUNCT
gujaf-444	266	14	highlighting	highlight	VERB
gujaf-444	266	15	the	the	DET
gujaf-444	266	16	critical	critical	ADJ
gujaf-444	266	17	role	role	NOUN
gujaf-444	266	18	of	of	ADP
gujaf-444	266	19	audit	audit	NOUN
gujaf-444	266	20	committee	committee	NOUN
gujaf-444	266	21	expertise	expertise	NOUN
gujaf-444	266	22	in	in	ADP
gujaf-444	266	23	enhancing	enhance	VERB
gujaf-444	266	24	the	the	DET
gujaf-444	266	25	effectiveness	effectiveness	NOUN
gujaf-444	266	26	of	of	ADP
gujaf-444	266	27	board	board	NOUN
gujaf-444	266	28	attributes	attribute	NOUN
gujaf-444	266	29	.	.	PUNCT
gujaf-444	267	1	these	these	DET
gujaf-444	267	2	findings	finding	NOUN
gujaf-444	267	3	align	align	VERB
gujaf-444	267	4	with	with	ADP
gujaf-444	267	5	the	the	DET
gujaf-444	267	6	existing	exist	VERB
gujaf-444	267	7	literature	literature	NOUN
gujaf-444	267	8	asserting	assert	VERB
gujaf-444	267	9	that	that	SCONJ
gujaf-444	267	10	competent	competent	ADJ
gujaf-444	267	11	and	and	CCONJ
gujaf-444	267	12	independent	independent	ADJ
gujaf-444	267	13	boards	board	NOUN
gujaf-444	267	14	,	,	PUNCT
gujaf-444	267	15	when	when	SCONJ
gujaf-444	267	16	supported	support	VERB
gujaf-444	267	17	by	by	ADP
gujaf-444	267	18	financially	financially	ADV
gujaf-444	267	19	literate	literate	ADJ
gujaf-444	267	20	audit	audit	NOUN
gujaf-444	267	21	committees	committee	NOUN
gujaf-444	267	22	,	,	PUNCT
gujaf-444	267	23	foster	foster	ADJ
gujaf-444	267	24	robust	robust	ADJ
gujaf-444	267	25	oversight	oversight	NOUN
gujaf-444	267	26	,	,	PUNCT
gujaf-444	267	27	reduce	reduce	VERB
gujaf-444	267	28	agency	agency	NOUN
gujaf-444	267	29	conflicts	conflict	NOUN
gujaf-444	267	30	,	,	PUNCT
gujaf-444	267	31	and	and	CCONJ
gujaf-444	267	32	promote	promote	VERB
gujaf-444	267	33	better	well	ADJ
gujaf-444	267	34	resource	resource	NOUN
gujaf-444	267	35	allocation	allocation	NOUN
gujaf-444	267	36	(	(	PUNCT
gujaf-444	267	37	brick	brick	NOUN
gujaf-444	267	38	et	et	PROPN
gujaf-444	267	39	al	al	PROPN
gujaf-444	267	40	.	.	PROPN
gujaf-444	267	41	,	,	PUNCT
gujaf-444	267	42	2021	2021	NUM
gujaf-444	267	43	;	;	PUNCT
gujaf-444	267	44	yang	yang	PROPN
gujaf-444	267	45	&	&	CCONJ
gujaf-444	267	46	krishnan	krishnan	PROPN
gujaf-444	267	47	,	,	PUNCT
gujaf-444	267	48	2021	2021	NUM
gujaf-444	267	49	)	)	PUNCT
gujaf-444	267	50	.	.	PUNCT
gujaf-444	268	1	the	the	DET
gujaf-444	268	2	synergy	synergy	NOUN
gujaf-444	268	3	between	between	ADP
gujaf-444	268	4	board	board	NOUN
gujaf-444	268	5	structure	structure	NOUN
gujaf-444	268	6	and	and	CCONJ
gujaf-444	268	7	ace𝑖,𝑡suggests	ace𝑖,𝑡suggest	NOUN
gujaf-444	268	8	that	that	SCONJ
gujaf-444	268	9	corporate	corporate	ADJ
gujaf-444	268	10	governance	governance	NOUN
gujaf-444	268	11	effectiveness	effectiveness	NOUN
gujaf-444	268	12	is	be	AUX
gujaf-444	268	13	not	not	PART
gujaf-444	268	14	only	only	ADV
gujaf-444	268	15	structural	structural	ADJ
gujaf-444	268	16	but	but	CCONJ
gujaf-444	268	17	also	also	ADV
gujaf-444	268	18	functional	functional	ADJ
gujaf-444	268	19	,	,	PUNCT
gujaf-444	268	20	reinforcing	reinforce	VERB
gujaf-444	268	21	the	the	DET
gujaf-444	268	22	view	view	NOUN
gujaf-444	268	23	that	that	SCONJ
gujaf-444	268	24	strategic	strategic	ADJ
gujaf-444	268	25	board	board	NOUN
gujaf-444	268	26	composition	composition	NOUN
gujaf-444	268	27	and	and	CCONJ
gujaf-444	268	28	audit	audit	NOUN
gujaf-444	268	29	committee	committee	NOUN
gujaf-444	268	30	competence	competence	NOUN
gujaf-444	268	31	are	be	AUX
gujaf-444	268	32	essential	essential	ADJ
gujaf-444	268	33	for	for	ADP
gujaf-444	268	34	improved	improved	ADJ
gujaf-444	268	35	firm	firm	ADJ
gujaf-444	268	36	performance	performance	NOUN
gujaf-444	268	37	in	in	ADP
gujaf-444	268	38	emerging	emerge	VERB
gujaf-444	268	39	markets	market	NOUN
gujaf-444	268	40	(	(	PUNCT
gujaf-444	268	41	oba	oba	PROPN
gujaf-444	268	42	et	et	PROPN
gujaf-444	268	43	al	al	PROPN
gujaf-444	268	44	.	.	PROPN
gujaf-444	268	45	,	,	PUNCT
gujaf-444	268	46	2023	2023	NUM
gujaf-444	268	47	)	)	PUNCT
gujaf-444	268	48	.	.	PUNCT
gujaf-444	269	1	despite	despite	SCONJ
gujaf-444	269	2	the	the	DET
gujaf-444	269	3	study	study	NOUN
gujaf-444	269	4	's	's	PART
gujaf-444	269	5	contributions	contribution	NOUN
gujaf-444	269	6	,	,	PUNCT
gujaf-444	269	7	several	several	ADJ
gujaf-444	269	8	limitations	limitation	NOUN
gujaf-444	269	9	must	must	AUX
gujaf-444	269	10	be	be	AUX
gujaf-444	269	11	acknowledged	acknowledge	VERB
gujaf-444	269	12	.	.	PUNCT
gujaf-444	270	1	first	first	ADV
gujaf-444	270	2	,	,	PUNCT
gujaf-444	270	3	the	the	DET
gujaf-444	270	4	study	study	NOUN
gujaf-444	270	5	focused	focus	VERB
gujaf-444	270	6	exclusively	exclusively	ADV
gujaf-444	270	7	on	on	ADP
gujaf-444	270	8	listed	list	VERB
gujaf-444	270	9	manufacturing	manufacturing	NOUN
gujaf-444	270	10	firms	firm	NOUN
gujaf-444	270	11	in	in	ADP
gujaf-444	270	12	nigeria	nigeria	PROPN
gujaf-444	270	13	,	,	PUNCT
gujaf-444	270	14	which	which	PRON
gujaf-444	270	15	may	may	AUX
gujaf-444	270	16	limit	limit	VERB
gujaf-444	270	17	the	the	DET
gujaf-444	270	18	generalizability	generalizability	NOUN
gujaf-444	270	19	of	of	ADP
gujaf-444	270	20	findings	finding	NOUN
gujaf-444	270	21	to	to	ADP
gujaf-444	270	22	other	other	ADJ
gujaf-444	270	23	sectors	sector	NOUN
gujaf-444	270	24	or	or	CCONJ
gujaf-444	270	25	countries	country	NOUN
gujaf-444	270	26	with	with	ADP
gujaf-444	270	27	differing	differ	VERB
gujaf-444	270	28	institutional	institutional	ADJ
gujaf-444	270	29	and	and	CCONJ
gujaf-444	270	30	regulatory	regulatory	ADJ
gujaf-444	270	31	environments	environment	NOUN
gujaf-444	270	32	.	.	PUNCT
gujaf-444	271	1	second	second	ADJ
gujaf-444	271	2	,	,	PUNCT
gujaf-444	271	3	the	the	DET
gujaf-444	271	4	study	study	NOUN
gujaf-444	271	5	relied	rely	VERB
gujaf-444	271	6	on	on	ADP
gujaf-444	271	7	secondary	secondary	ADJ
gujaf-444	271	8	data	datum	NOUN
gujaf-444	271	9	from	from	ADP
gujaf-444	271	10	financial	financial	ADJ
gujaf-444	271	11	statements	statement	NOUN
gujaf-444	271	12	and	and	CCONJ
gujaf-444	271	13	annual	annual	ADJ
gujaf-444	271	14	reports	report	NOUN
gujaf-444	271	15	,	,	PUNCT
gujaf-444	271	16	which	which	PRON
gujaf-444	271	17	may	may	AUX
gujaf-444	271	18	not	not	PART
gujaf-444	271	19	fully	fully	ADV
gujaf-444	271	20	capture	capture	VERB
gujaf-444	271	21	qualitative	qualitative	ADJ
gujaf-444	271	22	aspects	aspect	NOUN
gujaf-444	271	23	of	of	ADP
gujaf-444	271	24	board	board	NOUN
gujaf-444	271	25	behavior	behavior	NOUN
gujaf-444	271	26	or	or	CCONJ
gujaf-444	271	27	informal	informal	ADJ
gujaf-444	271	28	governance	governance	NOUN
gujaf-444	271	29	dynamics	dynamic	NOUN
gujaf-444	271	30	.	.	PUNCT
gujaf-444	272	1	third	third	ADJ
gujaf-444	272	2	,	,	PUNCT
gujaf-444	272	3	the	the	DET
gujaf-444	272	4	scope	scope	NOUN
gujaf-444	272	5	of	of	ADP
gujaf-444	272	6	board	board	NOUN
gujaf-444	272	7	attributes	attribute	NOUN
gujaf-444	272	8	was	be	AUX
gujaf-444	272	9	limitedto	limitedto	ADJ
gujaf-444	272	10	measurable	measurable	ADJ
gujaf-444	272	11	indicators	indicator	NOUN
gujaf-444	272	12	(	(	PUNCT
gujaf-444	272	13	e.g.	e.g.	ADV
gujaf-444	272	14	,	,	PUNCT
gujaf-444	272	15	size	size	NOUN
gujaf-444	272	16	,	,	PUNCT
gujaf-444	272	17	independence	independence	NOUN
gujaf-444	272	18	,	,	PUNCT
gujaf-444	272	19	financial	financial	ADJ
gujaf-444	272	20	expertise	expertise	NOUN
gujaf-444	272	21	)	)	PUNCT
gujaf-444	272	22	,	,	PUNCT
gujaf-444	272	23	potentially	potentially	ADV
gujaf-444	272	24	overlooking	overlook	VERB
gujaf-444	272	25	other	other	ADJ
gujaf-444	272	26	relevant	relevant	ADJ
gujaf-444	272	27	dimensions	dimension	NOUN
gujaf-444	272	28	such	such	ADJ
gujaf-444	272	29	as	as	ADP
gujaf-444	272	30	board	board	NOUN
gujaf-444	272	31	tenure	tenure	NOUN
gujaf-444	272	32	,	,	PUNCT
gujaf-444	272	33	ethnicity	ethnicity	NOUN
gujaf-444	272	34	,	,	PUNCT
gujaf-444	272	35	or	or	CCONJ
gujaf-444	272	36	leadership	leadership	NOUN
gujaf-444	272	37	style	style	NOUN
gujaf-444	272	38	.	.	PUNCT
gujaf-444	273	1	considering	consider	VERB
gujaf-444	273	2	these	these	DET
gujaf-444	273	3	limitations	limitation	NOUN
gujaf-444	273	4	,	,	PUNCT
gujaf-444	273	5	the	the	DET
gujaf-444	273	6	study	study	NOUN
gujaf-444	273	7	offers	offer	VERB
gujaf-444	273	8	several	several	ADJ
gujaf-444	273	9	recommendations	recommendation	NOUN
gujaf-444	273	10	.	.	PUNCT
gujaf-444	274	1	regulators	regulator	NOUN
gujaf-444	274	2	such	such	ADJ
gujaf-444	274	3	as	as	ADP
gujaf-444	274	4	thesecuritiesandexchangecommission(sec)andfinancialreportingcouncilofnigeria	thesecuritiesandexchangecommission(sec)andfinancialreportingcouncilofnigeria	PROPN
gujaf-444	274	5	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	274	6	,	,	PUNCT
gujaf-444	274	7	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	274	8	482	482	NUM
gujaf-444	274	9	(	(	PUNCT
gujaf-444	274	10	frcn)shouldenhancegovernancecodestoemphasizetheimportanceoffinancialexpertise	frcn)shouldenhancegovernancecodestoemphasizetheimportanceoffinancialexpertise	PROPN
gujaf-444	274	11	on	on	ADP
gujaf-444	274	12	audit	audit	NOUN
gujaf-444	274	13	committees	committee	NOUN
gujaf-444	274	14	.	.	PUNCT
gujaf-444	275	1	firms	firm	NOUN
gujaf-444	275	2	should	should	AUX
gujaf-444	275	3	institutionalize	institutionalize	VERB
gujaf-444	275	4	board	board	NOUN
gujaf-444	275	5	training	training	NOUN
gujaf-444	275	6	programs	program	NOUN
gujaf-444	275	7	to	to	PART
gujaf-444	275	8	build	build	VERB
gujaf-444	275	9	financial	financial	ADJ
gujaf-444	275	10	literacyandpromotegender	literacyandpromotegender	NOUN
gujaf-444	275	11	-	-	PUNCT
gujaf-444	275	12	inclusivepoliciesthatencouragediverseboardrooms.moreover	inclusivepoliciesthatencouragediverseboardrooms.moreover	NUM
gujaf-444	275	13	,	,	PUNCT
gujaf-444	275	14	governance	governance	NOUN
gujaf-444	275	15	evaluations	evaluation	NOUN
gujaf-444	275	16	should	should	AUX
gujaf-444	275	17	move	move	VERB
gujaf-444	275	18	beyond	beyond	ADP
gujaf-444	275	19	form	form	NOUN
gujaf-444	275	20	to	to	PART
gujaf-444	275	21	assess	assess	VERB
gujaf-444	275	22	board	board	NOUN
gujaf-444	275	23	functionality	functionality	NOUN
gujaf-444	275	24	and	and	CCONJ
gujaf-444	275	25	strategic	strategic	ADJ
gujaf-444	275	26	engagement	engagement	NOUN
gujaf-444	275	27	.	.	PUNCT
gujaf-444	276	1	such	such	ADJ
gujaf-444	276	2	reforms	reform	NOUN
gujaf-444	276	3	can	can	AUX
gujaf-444	276	4	improve	improve	VERB
gujaf-444	276	5	investor	investor	NOUN
gujaf-444	276	6	confidence	confidence	NOUN
gujaf-444	276	7	,	,	PUNCT
gujaf-444	276	8	corporate	corporate	ADJ
gujaf-444	276	9	accountability	accountability	NOUN
gujaf-444	276	10	,	,	PUNCT
gujaf-444	276	11	and	and	CCONJ
gujaf-444	276	12	sectoral	sectoral	ADJ
gujaf-444	276	13	competitiveness	competitiveness	NOUN
gujaf-444	276	14	.	.	PUNCT
gujaf-444	277	1	future	future	ADJ
gujaf-444	277	2	research	research	NOUN
gujaf-444	277	3	can	can	AUX
gujaf-444	277	4	expand	expand	VERB
gujaf-444	277	5	this	this	DET
gujaf-444	277	6	study	study	NOUN
gujaf-444	277	7	by	by	ADP
gujaf-444	277	8	exploring	explore	VERB
gujaf-444	277	9	cross	cross	ADJ
gujaf-444	277	10	-	-	ADJ
gujaf-444	277	11	sectoral	sectoral	ADJ
gujaf-444	277	12	or	or	CCONJ
gujaf-444	277	13	cross	cross	ADJ
gujaf-444	277	14	-	-	ADJ
gujaf-444	277	15	country	country	ADJ
gujaf-444	277	16	comparative	comparative	ADJ
gujaf-444	277	17	analyses	analysis	NOUN
gujaf-444	277	18	to	to	PART
gujaf-444	277	19	understand	understand	VERB
gujaf-444	277	20	how	how	SCONJ
gujaf-444	277	21	institutional	institutional	ADJ
gujaf-444	277	22	differences	difference	NOUN
gujaf-444	277	23	shape	shape	VERB
gujaf-444	277	24	the	the	DET
gujaf-444	277	25	interaction	interaction	NOUN
gujaf-444	277	26	between	between	ADP
gujaf-444	277	27	board	board	NOUN
gujaf-444	277	28	attributes	attribute	NOUN
gujaf-444	277	29	and	and	CCONJ
gujaf-444	277	30	audit	audit	NOUN
gujaf-444	277	31	committee	committee	NOUN
gujaf-444	277	32	expertise	expertise	NOUN
gujaf-444	277	33	.	.	PUNCT
gujaf-444	278	1	researchers	researcher	NOUN
gujaf-444	278	2	may	may	AUX
gujaf-444	278	3	also	also	ADV
gujaf-444	278	4	incorporate	incorporate	VERB
gujaf-444	278	5	qualitative	qualitative	ADJ
gujaf-444	278	6	methods	method	NOUN
gujaf-444	278	7	such	such	ADJ
gujaf-444	278	8	as	as	ADP
gujaf-444	278	9	boardroom	boardroom	NOUN
gujaf-444	278	10	observations	observation	NOUN
gujaf-444	278	11	or	or	CCONJ
gujaf-444	278	12	interviews	interview	NOUN
gujaf-444	278	13	to	to	PART
gujaf-444	278	14	capture	capture	VERB
gujaf-444	278	15	the	the	DET
gujaf-444	278	16	nuances	nuance	NOUN
gujaf-444	278	17	of	of	ADP
gujaf-444	278	18	board	board	NOUN
gujaf-444	278	19	dynamics	dynamic	NOUN
gujaf-444	278	20	and	and	CCONJ
gujaf-444	278	21	decision	decision	NOUN
gujaf-444	278	22	-	-	PUNCT
gujaf-444	278	23	making	making	NOUN
gujaf-444	278	24	.	.	PUNCT
gujaf-444	279	1	additionally	additionally	ADV
gujaf-444	279	2	,	,	PUNCT
gujaf-444	279	3	incorporating	incorporate	VERB
gujaf-444	279	4	esg	esg	NOUN
gujaf-444	279	5	-	-	PUNCT
gujaf-444	279	6	related	relate	VERB
gujaf-444	279	7	board	board	NOUN
gujaf-444	279	8	indicators	indicator	NOUN
gujaf-444	279	9	or	or	CCONJ
gujaf-444	279	10	behavioral	behavioral	ADJ
gujaf-444	279	11	governance	governance	NOUN
gujaf-444	279	12	constructs	construct	NOUN
gujaf-444	279	13	could	could	AUX
gujaf-444	279	14	enrich	enrich	VERB
gujaf-444	279	15	the	the	DET
gujaf-444	279	16	current	current	ADJ
gujaf-444	279	17	understanding	understanding	NOUN
gujaf-444	279	18	of	of	ADP
gujaf-444	279	19	board	board	NOUN
gujaf-444	279	20	effectiveness	effectiveness	NOUN
gujaf-444	279	21	in	in	ADP
gujaf-444	279	22	driving	drive	VERB
gujaf-444	279	23	firm	firm	ADJ
gujaf-444	279	24	performance	performance	NOUN
gujaf-444	279	25	,	,	PUNCT
gujaf-444	279	26	particularly	particularly	ADV
gujaf-444	279	27	in	in	ADP
gujaf-444	279	28	the	the	DET
gujaf-444	279	29	context	context	NOUN
gujaf-444	279	30	of	of	ADP
gujaf-444	279	31	sustainable	sustainable	ADJ
gujaf-444	279	32	development	development	NOUN
gujaf-444	279	33	and	and	CCONJ
gujaf-444	279	34	stakeholder	stakeholder	NOUN
gujaf-444	279	35	capitalism	capitalism	NOUN
gujaf-444	279	36	.	.	PUNCT
gujaf-444	280	1	references	reference	NOUN
gujaf-444	280	2	abubakar	abubakar	PROPN
gujaf-444	280	3	,	,	PUNCT
gujaf-444	280	4	m.	m.	NOUN
gujaf-444	280	5	,	,	PUNCT
gujaf-444	280	6	&	&	CCONJ
gujaf-444	280	7	bala	bala	PROPN
gujaf-444	280	8	,	,	PUNCT
gujaf-444	280	9	a.	a.	NOUN
gujaf-444	280	10	(	(	PUNCT
gujaf-444	280	11	2021	2021	NUM
gujaf-444	280	12	)	)	PUNCT
gujaf-444	280	13	.	.	PUNCT
gujaf-444	281	1	board	board	NOUN
gujaf-444	281	2	size	size	NOUN
gujaf-444	281	3	and	and	CCONJ
gujaf-444	281	4	firm	firm	ADJ
gujaf-444	281	5	value	value	NOUN
gujaf-444	281	6	:	:	PUNCT
gujaf-444	281	7	empirical	empirical	ADJ
gujaf-444	281	8	evidence	evidence	NOUN
gujaf-444	281	9	from	from	ADP
gujaf-444	281	10	nigeria	nigeria	PROPN
gujaf-444	281	11	.	.	PUNCT
gujaf-444	282	1	asian	asian	ADJ
gujaf-444	282	2	journal	journal	PROPN
gujaf-444	282	3	of	of	ADP
gujaf-444	282	4	economics	economic	NOUN
gujaf-444	282	5	and	and	CCONJ
gujaf-444	282	6	empirical	empirical	ADJ
gujaf-444	282	7	research	research	NOUN
gujaf-444	282	8	,	,	PUNCT
gujaf-444	282	9	8(1	8(1	NOUN
gujaf-444	282	10	)	)	PUNCT
gujaf-444	282	11	,	,	PUNCT
gujaf-444	282	12	25–31	25–31	NUM
gujaf-444	282	13	.	.	PUNCT
gujaf-444	283	1	https://doi.org/10.20448/journal.501.2021.81.25.31	https://doi.org/10.20448/journal.501.2021.81.25.31	PROPN
gujaf-444	283	2	adams	adams	PROPN
gujaf-444	283	3	,	,	PUNCT
gujaf-444	283	4	r.	r.	PROPN
gujaf-444	283	5	b.	b.	PROPN
gujaf-444	283	6	,	,	PUNCT
gujaf-444	283	7	&	&	CCONJ
gujaf-444	283	8	ferreira	ferreira	PROPN
gujaf-444	283	9	,	,	PUNCT
gujaf-444	283	10	d.	d.	PROPN
gujaf-444	283	11	(	(	PUNCT
gujaf-444	283	12	2009	2009	NUM
gujaf-444	283	13	)	)	PUNCT
gujaf-444	283	14	.	.	PUNCT
gujaf-444	284	1	women	woman	NOUN
gujaf-444	284	2	in	in	ADP
gujaf-444	284	3	the	the	DET
gujaf-444	284	4	boardroom	boardroom	NOUN
gujaf-444	284	5	and	and	CCONJ
gujaf-444	284	6	their	their	PRON
gujaf-444	284	7	impact	impact	NOUN
gujaf-444	284	8	on	on	ADP
gujaf-444	284	9	governance	governance	NOUN
gujaf-444	284	10	and	and	CCONJ
gujaf-444	284	11	performance	performance	NOUN
gujaf-444	284	12	.	.	PUNCT
gujaf-444	285	1	journal	journal	NOUN
gujaf-444	285	2	of	of	ADP
gujaf-444	285	3	financial	financial	ADJ
gujaf-444	285	4	economics	economic	NOUN
gujaf-444	285	5	,	,	PUNCT
gujaf-444	285	6	94(2	94(2	NOUN
gujaf-444	285	7	)	)	PUNCT
gujaf-444	285	8	,	,	PUNCT
gujaf-444	285	9	291–309	291–309	NUM
gujaf-444	285	10	.	.	PUNCT
gujaf-444	286	1	https://doi.org/10.1016/j.jfineco.2008.10.007	https://doi.org/10.1016/j.jfineco.2008.10.007	VERB
gujaf-444	286	2	adegbite	adegbite	PROPN
gujaf-444	286	3	,	,	PUNCT
gujaf-444	286	4	e.	e.	PROPN
gujaf-444	286	5	o.	o.	PROPN
gujaf-444	286	6	,	,	PUNCT
gujaf-444	286	7	salami	salami	NOUN
gujaf-444	286	8	,	,	PUNCT
gujaf-444	286	9	a.	a.	NOUN
gujaf-444	286	10	o.	o.	PROPN
gujaf-444	286	11	,	,	PUNCT
gujaf-444	286	12	&	&	CCONJ
gujaf-444	286	13	abiola	abiola	PROPN
gujaf-444	286	14	,	,	PUNCT
gujaf-444	286	15	a.	a.	NOUN
gujaf-444	286	16	g.	g.	PROPN
gujaf-444	286	17	(	(	PUNCT
gujaf-444	286	18	2023	2023	NUM
gujaf-444	286	19	)	)	PUNCT
gujaf-444	286	20	.	.	PUNCT
gujaf-444	287	1	corporate	corporate	ADJ
gujaf-444	287	2	governance	governance	NOUN
gujaf-444	287	3	practices	practice	NOUN
gujaf-444	287	4	and	and	CCONJ
gujaf-444	287	5	financial	financial	ADJ
gujaf-444	287	6	performance	performance	NOUN
gujaf-444	287	7	of	of	ADP
gujaf-444	287	8	listed	list	VERB
gujaf-444	287	9	firms	firm	NOUN
gujaf-444	287	10	in	in	ADP
gujaf-444	287	11	nigeria	nigeria	PROPN
gujaf-444	287	12	.	.	PUNCT
gujaf-444	288	1	corporate	corporate	ADJ
gujaf-444	288	2	governance	governance	NOUN
gujaf-444	288	3	:	:	PUNCT
gujaf-444	288	4	the	the	DET
gujaf-444	288	5	international	international	ADJ
gujaf-444	288	6	journal	journal	NOUN
gujaf-444	288	7	of	of	ADP
gujaf-444	288	8	business	business	NOUN
gujaf-444	288	9	in	in	ADP
gujaf-444	288	10	society	society	NOUN
gujaf-444	288	11	.	.	PUNCT
gujaf-444	289	1	https://doi.org/10.1108/cg-05-2022-0222	https://doi.org/10.1108/cg-05-2022-0222	PROPN
gujaf-444	289	2	ahmed	ahmed	PROPN
gujaf-444	289	3	,	,	PUNCT
gujaf-444	289	4	k.	k.	PROPN
gujaf-444	289	5	,	,	PUNCT
gujaf-444	289	6	&	&	CCONJ
gujaf-444	289	7	dey	dey	PROPN
gujaf-444	289	8	,	,	PUNCT
gujaf-444	289	9	a.	a.	NOUN
gujaf-444	289	10	(	(	PUNCT
gujaf-444	289	11	2023	2023	NUM
gujaf-444	289	12	)	)	PUNCT
gujaf-444	289	13	.	.	PUNCT
gujaf-444	290	1	board	board	NOUN
gujaf-444	290	2	attributesand	attributesand	PROPN
gujaf-444	290	3	firm	firm	PROPN
gujaf-444	290	4	performance	performance	NOUN
gujaf-444	290	5	:	:	PUNCT
gujaf-444	290	6	evidence	evidence	NOUN
gujaf-444	290	7	from	from	ADP
gujaf-444	290	8	developing	develop	VERB
gujaf-444	290	9	countries	country	NOUN
gujaf-444	290	10	.	.	PUNCT
gujaf-444	291	1	corporate	corporate	ADJ
gujaf-444	291	2	governance	governance	NOUN
gujaf-444	291	3	:	:	PUNCT
gujaf-444	291	4	the	the	DET
gujaf-444	291	5	international	international	ADJ
gujaf-444	291	6	journal	journal	NOUN
gujaf-444	291	7	of	of	ADP
gujaf-444	291	8	business	business	NOUN
gujaf-444	291	9	in	in	ADP
gujaf-444	291	10	society	society	NOUN
gujaf-444	291	11	,	,	PUNCT
gujaf-444	291	12	23(1	23(1	NUM
gujaf-444	291	13	)	)	PUNCT
gujaf-444	291	14	,	,	PUNCT
gujaf-444	291	15	112–128	112–128	NUM
gujaf-444	291	16	.	.	PUNCT
gujaf-444	292	1	https://doi.org/10.1108/cg-03-2022-0123	https://doi.org/10.1108/cg-03-2022-0123	NOUN
gujaf-444	292	2	ahmed	ahme	VERB
gujaf-444	292	3	,	,	PUNCT
gujaf-444	292	4	k.	k.	PROPN
gujaf-444	292	5	,	,	PUNCT
gujaf-444	292	6	&	&	CCONJ
gujaf-444	292	7	nuhu	nuhu	NOUN
gujaf-444	292	8	,	,	PUNCT
gujaf-444	292	9	m.	m.	NOUN
gujaf-444	292	10	(	(	PUNCT
gujaf-444	292	11	2023	2023	NUM
gujaf-444	292	12	)	)	PUNCT
gujaf-444	292	13	.	.	PUNCT
gujaf-444	293	1	board	board	NOUN
gujaf-444	293	2	independence	independence	NOUN
gujaf-444	293	3	and	and	CCONJ
gujaf-444	293	4	performance	performance	NOUN
gujaf-444	293	5	of	of	ADP
gujaf-444	293	6	listed	list	VERB
gujaf-444	293	7	firms	firm	NOUN
gujaf-444	293	8	in	in	ADP
gujaf-444	293	9	sub	sub	PROPN
gujaf-444	293	10	saharan	saharan	PROPN
gujaf-444	293	11	africa	africa	PROPN
gujaf-444	293	12	.	.	PUNCT
gujaf-444	294	1	journal	journal	PROPN
gujaf-444	294	2	of	of	ADP
gujaf-444	294	3	accounting	account	VERB
gujaf-444	294	4	in	in	ADP
gujaf-444	294	5	emerging	emerge	VERB
gujaf-444	294	6	economies	economy	NOUN
gujaf-444	294	7	.	.	PUNCT
gujaf-444	295	1	advance	advance	VERB
gujaf-444	295	2	online	online	ADJ
gujaf-444	295	3	publication	publication	NOUN
gujaf-444	295	4	.	.	PUNCT
gujaf-444	296	1	https://doi.org/10.1108/jaee-06-2022-0185	https://doi.org/10.1108/jaee-06-2022-0185	PROPN
gujaf-444	296	2	alabdullah	alabdullah	PROPN
gujaf-444	296	3	,	,	PUNCT
gujaf-444	296	4	t.	t.	PROPN
gujaf-444	296	5	t.	t.	PROPN
gujaf-444	296	6	y.	y.	PROPN
gujaf-444	296	7	,	,	PUNCT
gujaf-444	296	8	ahmed	ahmed	PROPN
gujaf-444	296	9	,	,	PUNCT
gujaf-444	296	10	e.	e.	PROPN
gujaf-444	296	11	r.	r.	PROPN
gujaf-444	296	12	,	,	PUNCT
gujaf-444	296	13	&	&	CCONJ
gujaf-444	296	14	nor	nor	CCONJ
gujaf-444	296	15	,	,	PUNCT
gujaf-444	296	16	m.	m.	NOUN
gujaf-444	296	17	i.	i.	NOUN
gujaf-444	296	18	(	(	PUNCT
gujaf-444	296	19	2021	2021	NUM
gujaf-444	296	20	)	)	PUNCT
gujaf-444	296	21	.	.	PUNCT
gujaf-444	297	1	does	do	AUX
gujaf-444	297	2	corporate	corporate	ADJ
gujaf-444	297	3	governance	governance	NOUN
gujaf-444	297	4	affect	affect	VERB
gujaf-444	297	5	financial	financial	ADJ
gujaf-444	297	6	performance	performance	NOUN
gujaf-444	297	7	in	in	ADP
gujaf-444	297	8	the	the	DET
gujaf-444	297	9	iraqi	iraqi	ADJ
gujaf-444	297	10	banking	banking	NOUN
gujaf-444	297	11	sector	sector	NOUN
gujaf-444	297	12	?	?	PUNCT
gujaf-444	298	1	the	the	DET
gujaf-444	298	2	journal	journal	NOUN
gujaf-444	298	3	of	of	ADP
gujaf-444	298	4	asian	asian	ADJ
gujaf-444	298	5	finance	finance	NOUN
gujaf-444	298	6	,	,	PUNCT
gujaf-444	298	7	econs	econ	NOUN
gujaf-444	298	8	and	and	CCONJ
gujaf-444	298	9	business	business	NOUN
gujaf-444	298	10	,	,	PUNCT
gujaf-444	298	11	8(2	8(2	NUM
gujaf-444	298	12	)	)	PUNCT
gujaf-444	298	13	,	,	PUNCT
gujaf-444	298	14	285–293	285–293	NUM
gujaf-444	298	15	.	.	PUNCT
gujaf-444	298	16	https://doi.org/10.13106/jafeb.2021.vol8.no2.0285	https://doi.org/10.13106/jafeb.2021.vol8.no2.0285	PROPN
gujaf-444	298	17	ali	ali	PROPN
gujaf-444	298	18	,	,	PUNCT
gujaf-444	298	19	a.	a.	PROPN
gujaf-444	298	20	,	,	PUNCT
gujaf-444	298	21	atangana	atangana	PROPN
gujaf-444	298	22	,	,	PUNCT
gujaf-444	298	23	d.	d.	PROPN
gujaf-444	298	24	,	,	PUNCT
gujaf-444	298	25	&	&	CCONJ
gujaf-444	298	26	kposowa	kposowa	PROPN
gujaf-444	298	27	,	,	PUNCT
gujaf-444	298	28	m.	m.	NOUN
gujaf-444	298	29	(	(	PUNCT
gujaf-444	298	30	2022	2022	NUM
gujaf-444	298	31	)	)	PUNCT
gujaf-444	298	32	.	.	PUNCT
gujaf-444	299	1	women	woman	NOUN
gujaf-444	299	2	on	on	ADP
gujaf-444	299	3	boards	board	NOUN
gujaf-444	299	4	and	and	CCONJ
gujaf-444	299	5	firm	firm	ADJ
gujaf-444	299	6	profitabilityin	profitabilityin	PROPN
gujaf-444	299	7	africa	africa	PROPN
gujaf-444	299	8	.	.	PUNCT
gujaf-444	300	1	corporate	corporate	ADJ
gujaf-444	300	2	governance	governance	NOUN
gujaf-444	300	3	:	:	PUNCT
gujaf-444	300	4	the	the	DET
gujaf-444	300	5	international	international	ADJ
gujaf-444	300	6	journal	journal	NOUN
gujaf-444	300	7	of	of	ADP
gujaf-444	300	8	business	business	NOUN
gujaf-444	300	9	in	in	ADP
gujaf-444	300	10	society	society	NOUN
gujaf-444	300	11	,	,	PUNCT
gujaf-444	300	12	22(6	22(6	NUM
gujaf-444	300	13	)	)	PUNCT
gujaf-444	300	14	,	,	PUNCT
gujaf-444	300	15	1205	1205	NUM
gujaf-444	300	16	–	–	PUNCT
gujaf-444	300	17	1222	1222	NUM
gujaf-444	300	18	.	.	PUNCT
gujaf-444	301	1	https://doi.org/10.1108/cg-12-2021-0430	https://doi.org/10.1108/cg-12-2021-0430	PROPN
gujaf-444	301	2	al	al	PROPN
gujaf-444	301	3	-	-	PUNCT
gujaf-444	301	4	matari	matari	NOUN
gujaf-444	301	5	,	,	PUNCT
gujaf-444	301	6	y.	y.	PROPN
gujaf-444	301	7	a.	a.	PROPN
gujaf-444	301	8	,	,	PUNCT
gujaf-444	301	9	al	al	PROPN
gujaf-444	301	10	swidi	swidi	PROPN
gujaf-444	301	11	,	,	PUNCT
gujaf-444	301	12	a.	a.	PROPN
gujaf-444	301	13	k.	k.	PROPN
gujaf-444	301	14	,	,	PUNCT
gujaf-444	301	15	&	&	CCONJ
gujaf-444	301	16	fadzil	fadzil	PROPN
gujaf-444	301	17	,	,	PUNCT
gujaf-444	301	18	f.	f.	PROPN
gujaf-444	301	19	h.	h.	PROPN
gujaf-444	301	20	(	(	PUNCT
gujaf-444	301	21	2022	2022	NUM
gujaf-444	301	22	)	)	PUNCT
gujaf-444	301	23	.	.	PUNCT
gujaf-444	302	1	corporate	corporate	ADJ
gujaf-444	302	2	governance	governance	NOUN
gujaf-444	302	3	and	and	CCONJ
gujaf-444	302	4	firm	firm	ADJ
gujaf-444	302	5	performance	performance	NOUN
gujaf-444	302	6	:	:	PUNCT
gujaf-444	302	7	empirical	empirical	ADJ
gujaf-444	302	8	evidence	evidence	NOUN
gujaf-444	302	9	from	from	ADP
gujaf-444	302	10	emerging	emerge	VERB
gujaf-444	302	11	markets	market	NOUN
gujaf-444	302	12	.	.	PUNCT
gujaf-444	303	1	international	international	ADJ
gujaf-444	303	2	journal	journal	PROPN
gujaf-444	303	3	of	of	ADP
gujaf-444	303	4	business	business	NOUN
gujaf-444	303	5	and	and	CCONJ
gujaf-444	303	6	society	society	NOUN
gujaf-444	303	7	,	,	PUNCT
gujaf-444	303	8	23(3	23(3	NUM
gujaf-444	303	9	)	)	PUNCT
gujaf-444	303	10	,	,	PUNCT
gujaf-444	303	11	707–728	707–728	NUM
gujaf-444	303	12	.	.	PUNCT
gujaf-444	304	1	https://doi.org/10.33736/ijbs.4939.2022	https://doi.org/10.33736/ijbs.4939.2022	PROPN
gujaf-444	304	2	al	al	PROPN
gujaf-444	304	3	-	-	PUNCT
gujaf-444	304	4	matari	matari	NOUN
gujaf-444	304	5	,	,	PUNCT
gujaf-444	304	6	y.	y.	PROPN
gujaf-444	304	7	a.	a.	PROPN
gujaf-444	304	8	,	,	PUNCT
gujaf-444	304	9	al	al	PROPN
gujaf-444	304	10	-	-	PUNCT
gujaf-444	304	11	matari	matari	NOUN
gujaf-444	304	12	,	,	PUNCT
gujaf-444	304	13	e.	e.	PROPN
gujaf-444	304	14	m.	m.	PROPN
gujaf-444	304	15	,	,	PUNCT
gujaf-444	304	16	&	&	CCONJ
gujaf-444	304	17	al	al	PROPN
gujaf-444	304	18	-	-	PUNCT
gujaf-444	304	19	matari	matari	NOUN
gujaf-444	304	20	,	,	PUNCT
gujaf-444	304	21	m.	m.	NOUN
gujaf-444	304	22	y.	y.	PROPN
gujaf-444	304	23	(	(	PUNCT
gujaf-444	304	24	2021	2021	NUM
gujaf-444	304	25	)	)	PUNCT
gujaf-444	304	26	.	.	PUNCT
gujaf-444	305	1	the	the	DET
gujaf-444	305	2	moderating	moderate	VERB
gujaf-444	305	3	effect	effect	NOUN
gujaf-444	305	4	of	of	ADP
gujaf-444	305	5	board	board	NOUN
gujaf-444	305	6	independence	independence	NOUN
gujaf-444	305	7	on	on	ADP
gujaf-444	305	8	the	the	DET
gujaf-444	305	9	relationship	relationship	NOUN
gujaf-444	305	10	between	between	ADP
gujaf-444	305	11	audit	audit	NOUN
gujaf-444	305	12	committee	committee	NOUN
gujaf-444	305	13	characteristics	characteristic	NOUN
gujaf-444	305	14	and	and	CCONJ
gujaf-444	305	15	firm	firm	ADJ
gujaf-444	305	16	performance	performance	NOUN
gujaf-444	305	17	:	:	PUNCT
gujaf-444	305	18	evidence	evidence	NOUN
gujaf-444	305	19	from	from	ADP
gujaf-444	305	20	saudi	saudi	PROPN
gujaf-444	305	21	arabia	arabia	PROPN
gujaf-444	305	22	.	.	PUNCT
gujaf-444	306	1	cogent	cogent	NOUN
gujaf-444	306	2	business	business	PROPN
gujaf-444	306	3	&	&	CCONJ
gujaf-444	306	4	management	management	PROPN
gujaf-444	306	5	,	,	PUNCT
gujaf-444	306	6	8(1	8(1	NOUN
gujaf-444	306	7	)	)	PUNCT
gujaf-444	306	8	,	,	PUNCT
gujaf-444	306	9	1944008	1944008	NUM
gujaf-444	306	10	.	.	PUNCT
gujaf-444	307	1	https://doi.org/10.1080/23311975.2021.1944008	https://doi.org/10.1080/23311975.2021.1944008	NOUN
gujaf-444	307	2	baltagi	baltagi	PROPN
gujaf-444	307	3	,	,	PUNCT
gujaf-444	307	4	b.h.(2021).econometricanalysisofpaneldata	b.h.(2021).econometricanalysisofpaneldata	NOUN
gujaf-444	307	5	(	(	PUNCT
gujaf-444	307	6	6thed	6the	VERB
gujaf-444	307	7	.	.	PUNCT
gujaf-444	307	8	)	)	PUNCT
gujaf-444	307	9	.	.	PUNCT
gujaf-444	308	1	springer	springer	NOUN
gujaf-444	308	2	.	.	PUNCT
gujaf-444	309	1	bhagat	bhagat	PROPN
gujaf-444	309	2	,	,	PUNCT
gujaf-444	309	3	s.	s.	PROPN
gujaf-444	309	4	,	,	PUNCT
gujaf-444	309	5	&	&	CCONJ
gujaf-444	309	6	bolton	bolton	PROPN
gujaf-444	309	7	,	,	PUNCT
gujaf-444	309	8	b.	b.	PROPN
gujaf-444	309	9	(	(	PUNCT
gujaf-444	309	10	2019	2019	NUM
gujaf-444	309	11	)	)	PUNCT
gujaf-444	309	12	.	.	PUNCT
gujaf-444	310	1	corporate	corporate	ADJ
gujaf-444	310	2	governance	governance	NOUN
gujaf-444	310	3	and	and	CCONJ
gujaf-444	310	4	firm	firm	ADJ
gujaf-444	310	5	performance	performance	NOUN
gujaf-444	310	6	:	:	PUNCT
gujaf-444	310	7	the	the	DET
gujaf-444	310	8	role	role	NOUN
gujaf-444	310	9	of	of	ADP
gujaf-444	310	10	transparency	transparency	NOUN
gujaf-444	310	11	and	and	CCONJ
gujaf-444	310	12	accountability	accountability	NOUN
gujaf-444	310	13	.	.	PUNCT
gujaf-444	311	1	journal	journal	NOUN
gujaf-444	311	2	of	of	ADP
gujaf-444	311	3	corporate	corporate	ADJ
gujaf-444	311	4	finance	finance	NOUN
gujaf-444	311	5	,	,	PUNCT
gujaf-444	311	6	58	58	NUM
gujaf-444	311	7	,	,	PUNCT
gujaf-444	311	8	101391	101391	NUM
gujaf-444	311	9	.	.	PUNCT
gujaf-444	312	1	https://doi.org/10.1016/j.jcorpfin.2019.101391	https://doi.org/10.1016/j.jcorpfin.2019.101391	ADJ
gujaf-444	312	2	brick	brick	NOUN
gujaf-444	312	3	,	,	PUNCT
gujaf-444	312	4	i.	i.	PROPN
gujaf-444	312	5	e.	e.	PROPN
gujaf-444	312	6	,	,	PUNCT
gujaf-444	312	7	palmon	palmon	PROPN
gujaf-444	312	8	,	,	PUNCT
gujaf-444	312	9	o.	o.	PROPN
gujaf-444	312	10	,	,	PUNCT
gujaf-444	312	11	&	&	CCONJ
gujaf-444	312	12	wald	wald	PROPN
gujaf-444	312	13	,	,	PUNCT
gujaf-444	312	14	j.	j.	PROPN
gujaf-444	312	15	k.	k.	PROPN
gujaf-444	312	16	(	(	PUNCT
gujaf-444	312	17	2021	2021	NUM
gujaf-444	312	18	)	)	PUNCT
gujaf-444	312	19	.	.	PUNCT
gujaf-444	313	1	too	too	ADV
gujaf-444	313	2	many	many	ADJ
gujaf-444	313	3	cooks	cook	NOUN
gujaf-444	313	4	?	?	PUNCT
gujaf-444	314	1	the	the	DET
gujaf-444	314	2	impact	impact	NOUN
gujaf-444	314	3	of	of	ADP
gujaf-444	314	4	board	board	NOUN
gujaf-444	314	5	expertise	expertise	NOUN
gujaf-444	314	6	onfirmvalue.journalofcorporatefinance,66,101829	onfirmvalue.journalofcorporatefinance,66,101829	PROPN
gujaf-444	314	7	.	.	PUNCT
gujaf-444	314	8	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-444	314	9	,	,	PUNCT
gujaf-444	314	10	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-444	314	11	483	483	NUM
gujaf-444	314	12	https://doi.org/10.1016/j.jcorpfin.2020.101829	https://doi.org/10.1016/j.jcorpfin.2020.101829	NOUN
gujaf-444	314	13	dada	dada	PROPN
gujaf-444	314	14	,	,	PUNCT
gujaf-444	314	15	a.	a.	NOUN
gujaf-444	314	16	o.	o.	PROPN
gujaf-444	314	17	,	,	PUNCT
gujaf-444	314	18	&	&	CCONJ
gujaf-444	314	19	ogundipe	ogundipe	PROPN
gujaf-444	314	20	,	,	PUNCT
gujaf-444	314	21	s.	s.	PROPN
gujaf-444	314	22	e.	e.	PROPN
gujaf-444	314	23	(	(	PUNCT
gujaf-444	314	24	2022	2022	NUM
gujaf-444	314	25	)	)	PUNCT
gujaf-444	314	26	.	.	PUNCT
gujaf-444	315	1	firm	firm	ADJ
gujaf-444	315	2	size	size	NOUN
gujaf-444	315	3	and	and	CCONJ
gujaf-444	315	4	performance	performance	NOUN
gujaf-444	315	5	nexus	nexus	NOUN
gujaf-444	315	6	in	in	ADP
gujaf-444	315	7	the	the	DET
gujaf-444	315	8	nigerian	nigerian	ADJ
gujaf-444	315	9	manufacturingsector	manufacturingsector	NOUN
gujaf-444	315	10	.	.	PUNCT
gujaf-444	316	1	journal	journal	PROPN
gujaf-444	316	2	of	of	ADP
gujaf-444	316	3	economic	economic	ADJ
gujaf-444	316	4	and	and	CCONJ
gujaf-444	316	5	administrative	administrative	ADJ
gujaf-444	316	6	sciences	science	NOUN
gujaf-444	316	7	,	,	PUNCT
gujaf-444	316	8	38(2	38(2	NOUN
gujaf-444	316	9	)	)	PUNCT
gujaf-444	316	10	,	,	PUNCT
gujaf-444	316	11	187–201	187–201	NUM
gujaf-444	316	12	.	.	PUNCT
gujaf-444	317	1	https://doi.org/10.1108/jeas-08-2020-0130	https://doi.org/10.1108/jeas-08-2020-0130	PROPN
gujaf-444	317	2	enofe	enofe	ADJ
gujaf-444	317	3	,	,	PUNCT
gujaf-444	317	4	a.	a.	NOUN
gujaf-444	317	5	o.	o.	PROPN
gujaf-444	317	6	,	,	PUNCT
gujaf-444	317	7	aderin	aderin	PROPN
gujaf-444	317	8	,	,	PUNCT
gujaf-444	317	9	a.	a.	PROPN
gujaf-444	317	10	,	,	PUNCT
gujaf-444	317	11	&	&	CCONJ
gujaf-444	317	12	okpako	okpako	PROPN
gujaf-444	317	13	,	,	PUNCT
gujaf-444	317	14	p.	p.	NOUN
gujaf-444	317	15	o.	o.	NOUN
gujaf-444	317	16	(	(	PUNCT
gujaf-444	317	17	2022	2022	NUM
gujaf-444	317	18	)	)	PUNCT
gujaf-444	317	19	.	.	PUNCT
gujaf-444	318	1	board	board	NOUN
gujaf-444	318	2	characteristics	characteristic	NOUN
gujaf-444	318	3	and	and	CCONJ
gujaf-444	318	4	firm	firm	ADJ
gujaf-444	318	5	financial	financial	ADJ
gujaf-444	318	6	performance	performance	NOUN
gujaf-444	318	7	in	in	ADP
gujaf-444	318	8	nigeria	nigeria	PROPN
gujaf-444	318	9	.	.	PUNCT
gujaf-444	319	1	international	international	ADJ
gujaf-444	319	2	journal	journal	PROPN
gujaf-444	319	3	of	of	ADP
gujaf-444	319	4	financial	financial	ADJ
gujaf-444	319	5	research	research	NOUN
gujaf-444	319	6	,	,	PUNCT
gujaf-444	319	7	13(1	13(1	NUM
gujaf-444	319	8	)	)	PUNCT
gujaf-444	319	9	,	,	PUNCT
gujaf-444	319	10	103–110	103–110	NUM
gujaf-444	319	11	.	.	PUNCT
gujaf-444	320	1	https://doi.org/10.5430/ijfr.v13n1p103	https://doi.org/10.5430/ijfr.v13n1p103	NOUN
gujaf-444	320	2	enofe	enofe	ADJ
gujaf-444	320	3	,	,	PUNCT
gujaf-444	320	4	a.	a.	NOUN
gujaf-444	320	5	o.	o.	PROPN
gujaf-444	320	6	,	,	PUNCT
gujaf-444	320	7	mgbame	mgbame	PROPN
gujaf-444	320	8	,	,	PUNCT
gujaf-444	320	9	c.	c.	PROPN
gujaf-444	320	10	o.	o.	PROPN
gujaf-444	320	11	,	,	PUNCT
gujaf-444	320	12	&	&	CCONJ
gujaf-444	320	13	okolie	okolie	PROPN
gujaf-444	320	14	,	,	PUNCT
gujaf-444	320	15	a.	a.	NOUN
gujaf-444	320	16	o.	o.	NOUN
gujaf-444	320	17	(	(	PUNCT
gujaf-444	320	18	2021	2021	NUM
gujaf-444	320	19	)	)	PUNCT
gujaf-444	320	20	.	.	PUNCT
gujaf-444	321	1	audit	audit	NOUN
gujaf-444	321	2	committee	committee	NOUN
gujaf-444	321	3	expertise	expertise	NOUN
gujaf-444	321	4	and	and	CCONJ
gujaf-444	321	5	financial	financial	ADJ
gujaf-444	321	6	reporting	reporting	NOUN
gujaf-444	321	7	quality	quality	NOUN
gujaf-444	321	8	.	.	PUNCT
gujaf-444	322	1	journal	journal	NOUN
gujaf-444	322	2	of	of	ADP
gujaf-444	322	3	accounting	accounting	NOUN
gujaf-444	322	4	and	and	CCONJ
gujaf-444	322	5	taxation	taxation	NOUN
gujaf-444	322	6	,	,	PUNCT
gujaf-444	322	7	13(2	13(2	PROPN
gujaf-444	322	8	)	)	PUNCT
gujaf-444	322	9	,	,	PUNCT
gujaf-444	322	10	40–49	40–49	NUM
gujaf-444	322	11	.	.	PUNCT
gujaf-444	323	1	https://doi.org/10.5897/jat2021.0462	https://doi.org/10.5897/jat2021.0462	NUM
gujaf-444	323	2	fodio	fodio	NOUN
gujaf-444	323	3	,	,	PUNCT
gujaf-444	323	4	m.	m.	NOUN
gujaf-444	323	5	i.	i.	PROPN
gujaf-444	323	6	,	,	PUNCT
gujaf-444	323	7	&	&	CCONJ
gujaf-444	323	8	musa	musa	PROPN
gujaf-444	323	9	,	,	PUNCT
gujaf-444	323	10	i.	i.	PROPN
gujaf-444	323	11	u.	u.	PROPN
gujaf-444	323	12	(	(	PUNCT
gujaf-444	323	13	2023	2023	NUM
gujaf-444	323	14	)	)	PUNCT
gujaf-444	323	15	.	.	PUNCT
gujaf-444	324	1	board	board	NOUN
gujaf-444	324	2	meeting	meeting	NOUN
gujaf-444	324	3	frequency	frequency	NOUN
gujaf-444	324	4	and	and	CCONJ
gujaf-444	324	5	financial	financial	ADJ
gujaf-444	324	6	stability	stability	NOUN
gujaf-444	324	7	of	of	ADP
gujaf-444	324	8	listed	list	VERB
gujaf-444	324	9	firms	firm	NOUN
gujaf-444	324	10	.	.	PUNCT
gujaf-444	325	1	international	international	ADJ
gujaf-444	325	2	journal	journal	PROPN
gujaf-444	325	3	of	of	ADP
gujaf-444	325	4	business	business	NOUN
gujaf-444	325	5	governance	governance	NOUN
gujaf-444	325	6	and	and	CCONJ
gujaf-444	325	7	ethics	ethic	NOUN
gujaf-444	325	8	,	,	PUNCT
gujaf-444	325	9	17(1	17(1	NUM
gujaf-444	325	10	)	)	PUNCT
gujaf-444	325	11	,	,	PUNCT
gujaf-444	325	12	60–74	60–74	NUM
gujaf-444	325	13	.	.	PUNCT
gujaf-444	326	1	https://doi.org/10.1504/ijbge.2023.128950	https://doi.org/10.1504/ijbge.2023.128950	PROPN
gujaf-444	326	2	hamdan	hamdan	PROPN
gujaf-444	326	3	,	,	PUNCT
gujaf-444	326	4	a.	a.	NOUN
gujaf-444	326	5	m.	m.	PROPN
gujaf-444	326	6	m.	m.	PROPN
gujaf-444	326	7	,	,	PUNCT
gujaf-444	326	8	&	&	CCONJ
gujaf-444	326	9	musallam	musallam	PROPN
gujaf-444	326	10	,	,	PUNCT
gujaf-444	326	11	s.	s.	PROPN
gujaf-444	326	12	r.	r.	PROPN
gujaf-444	326	13	m.	m.	PROPN
gujaf-444	326	14	(	(	PUNCT
gujaf-444	326	15	2024	2024	NUM
gujaf-444	326	16	)	)	PUNCT
gujaf-444	326	17	.	.	PUNCT
gujaf-444	327	1	board	board	NOUN
gujaf-444	327	2	financial	financial	ADJ
gujaf-444	327	3	expertise	expertise	NOUN
gujaf-444	327	4	and	and	CCONJ
gujaf-444	327	5	financial	financial	ADJ
gujaf-444	327	6	sustainability	sustainability	NOUN
gujaf-444	327	7	in	in	ADP
gujaf-444	327	8	gcc	gcc	NOUN
gujaf-444	327	9	family	family	NOUN
gujaf-444	327	10	firms	firm	NOUN
gujaf-444	327	11	.	.	PUNCT
gujaf-444	328	1	sustainability	sustainability	NOUN
gujaf-444	328	2	,	,	PUNCT
gujaf-444	328	3	16(16	16(16	NUM
gujaf-444	328	4	)	)	PUNCT
gujaf-444	328	5	,	,	PUNCT
gujaf-444	328	6	7100	7100	NUM
gujaf-444	328	7	.	.	PUNCT
gujaf-444	329	1	https://doi.org/10.3390/su16167100	https://doi.org/10.3390/su16167100	PROPN
gujaf-444	329	2	hassan	hassan	PROPN
gujaf-444	329	3	,	,	PUNCT
gujaf-444	329	4	s.	s.	PROPN
gujaf-444	329	5	u.	u.	PROPN
gujaf-444	329	6	,	,	PUNCT
gujaf-444	329	7	&	&	CCONJ
gujaf-444	329	8	adebayo	adebayo	PROPN
gujaf-444	329	9	,	,	PUNCT
gujaf-444	329	10	s.	s.	PROPN
gujaf-444	329	11	t.	t.	PROPN
gujaf-444	329	12	(	(	PUNCT
gujaf-444	329	13	2022	2022	NUM
gujaf-444	329	14	)	)	PUNCT
gujaf-444	329	15	.	.	PUNCT
gujaf-444	330	1	frequency	frequency	NOUN
gujaf-444	330	2	of	of	ADP
gujaf-444	330	3	board	board	NOUN
gujaf-444	330	4	meetings	meeting	NOUN
gujaf-444	330	5	and	and	CCONJ
gujaf-444	330	6	firm	firm	ADJ
gujaf-444	330	7	performance	performance	NOUN
gujaf-444	330	8	in	in	ADP
gujaf-444	330	9	nigeria	nigeria	PROPN
gujaf-444	330	10	.	.	PUNCT
gujaf-444	331	1	journal	journal	PROPN
gujaf-444	331	2	of	of	ADP
gujaf-444	331	3	african	african	ADJ
gujaf-444	331	4	business	business	NOUN
gujaf-444	331	5	,	,	PUNCT
gujaf-444	331	6	23(4	23(4	NOUN
gujaf-444	331	7	)	)	PUNCT
gujaf-444	331	8	,	,	PUNCT
gujaf-444	331	9	520–534	520–534	NUM
gujaf-444	331	10	.	.	PUNCT
gujaf-444	332	1	https://doi.org/10.1080/15228916.2021.1911966	https://doi.org/10.1080/15228916.2021.1911966	PROPN
gujaf-444	332	2	hillman	hillman	PROPN
gujaf-444	332	3	,	,	PUNCT
gujaf-444	332	4	a.j	a.j	PROPN
gujaf-444	332	5	.	.	PROPN
gujaf-444	332	6	,withers	,withers	PROPN
gujaf-444	332	7	,	,	PUNCT
gujaf-444	332	8	m.c	m.c	PROPN
gujaf-444	332	9	.	.	PROPN
gujaf-444	332	10	,&collins	,&collins	PROPN
gujaf-444	332	11	,	,	PUNCT
gujaf-444	332	12	b.j.(2009).resourcedependencetheory	b.j.(2009).resourcedependencetheory	NOUN
gujaf-444	332	13	:	:	PUNCT
gujaf-444	332	14	areview	areview	NOUN
gujaf-444	332	15	.	.	PUNCT
gujaf-444	333	1	j.	j.	PROPN
gujaf-444	333	2	of	of	ADP
gujaf-444	333	3	management	management	NOUN
gujaf-444	333	4	,	,	PUNCT
gujaf-444	333	5	35(6	35(6	NUM
gujaf-444	333	6	)	)	PUNCT
gujaf-444	333	7	,	,	PUNCT
gujaf-444	333	8	1404–1427	1404–1427	NUM
gujaf-444	333	9	.	.	PUNCT
gujaf-444	334	1	https://doi.org/10.1177/0149206309343469	https://doi.org/10.1177/0149206309343469	VERB
gujaf-444	334	2	jensen	jensen	PROPN
gujaf-444	334	3	,	,	PUNCT
gujaf-444	334	4	m.	m.	PROPN
gujaf-444	334	5	c.	c.	PROPN
gujaf-444	334	6	,	,	PUNCT
gujaf-444	334	7	&	&	CCONJ
gujaf-444	334	8	meckling	meckling	PROPN
gujaf-444	334	9	,	,	PUNCT
gujaf-444	334	10	w.	w.	PROPN
gujaf-444	334	11	h.	h.	PROPN
gujaf-444	334	12	(	(	PUNCT
gujaf-444	334	13	1976	1976	NUM
gujaf-444	334	14	)	)	PUNCT
gujaf-444	334	15	.	.	PUNCT
gujaf-444	335	1	theoryofthe	theoryofthe	PROPN
gujaf-444	335	2	firm	firm	NOUN
gujaf-444	335	3	:	:	PUNCT
gujaf-444	335	4	managerial	managerial	ADJ
gujaf-444	335	5	behavior	behavior	NOUN
gujaf-444	335	6	,	,	PUNCT
gujaf-444	335	7	agencycosts	agencycost	NOUN
gujaf-444	335	8	and	and	CCONJ
gujaf-444	335	9	ownership	ownership	NOUN
gujaf-444	335	10	structure	structure	NOUN
gujaf-444	335	11	.	.	PUNCT
gujaf-444	336	1	journal	journal	NOUN
gujaf-444	336	2	of	of	ADP
gujaf-444	336	3	financial	financial	ADJ
gujaf-444	336	4	economics	economic	NOUN
gujaf-444	336	5	,	,	PUNCT
gujaf-444	336	6	3(4	3(4	NUM
gujaf-444	336	7	)	)	PUNCT
gujaf-444	336	8	,	,	PUNCT
gujaf-444	336	9	305–360	305–360	NUM
gujaf-444	336	10	.	.	PUNCT
gujaf-444	337	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-444	337	2	lawal	lawal	NOUN
gujaf-444	337	3	,	,	PUNCT
gujaf-444	337	4	a.a	a.a	PROPN
gujaf-444	337	5	.	.	PROPN
gujaf-444	337	6	,&fatai	,&fatai	PROPN
gujaf-444	337	7	,	,	PUNCT
gujaf-444	337	8	b.o.(2024).boardstructureandperformanceinemergingmarkets	b.o.(2024).boardstructureandperformanceinemergingmarket	NOUN
gujaf-444	337	9	.	.	PUNCT
gujaf-444	337	10	corporategovernancestudies,14(1	corporategovernancestudies,14(1	NOUN
gujaf-444	337	11	)	)	PUNCT
gujaf-444	337	12	,	,	PUNCT
gujaf-444	337	13	55–67	55–67	NUM
gujaf-444	337	14	.	.	PUNCT
gujaf-444	338	1	nuhu	nuhu	PROPN
gujaf-444	338	2	,	,	PUNCT
gujaf-444	338	3	b.	b.	PROPN
gujaf-444	338	4	a.	a.	PROPN
gujaf-444	338	5	,	,	PUNCT
gujaf-444	338	6	dandago	dandago	PROPN
gujaf-444	338	7	,	,	PUNCT
gujaf-444	338	8	k.	k.	PROPN
gujaf-444	338	9	i.	i.	PROPN
gujaf-444	338	10	,	,	PUNCT
gujaf-444	338	11	mohammad	mohammad	PROPN
gujaf-444	338	12	,	,	PUNCT
gujaf-444	338	13	l.	l.	PROPN
gujaf-444	338	14	,	,	PUNCT
gujaf-444	338	15	ado	ado	PROPN
gujaf-444	338	16	,	,	PUNCT
gujaf-444	338	17	a.	a.	PROPN
gujaf-444	338	18	b.	b.	PROPN
gujaf-444	338	19	,	,	PUNCT
gujaf-444	338	20	&	&	CCONJ
gujaf-444	338	21	abdulkarim	abdulkarim	PROPN
gujaf-444	338	22	,	,	PUNCT
gujaf-444	338	23	u.	u.	PROPN
gujaf-444	338	24	f.	f.	PROPN
gujaf-444	338	25	(	(	PUNCT
gujaf-444	338	26	2020	2020	NUM
gujaf-444	338	27	)	)	PUNCT
gujaf-444	338	28	.	.	PUNCT
gujaf-444	339	1	impact	impact	NOUN
gujaf-444	339	2	of	of	ADP
gujaf-444	339	3	agencycostsonfinancialperformanceoflistedconsumergoodscompaniesin	agencycostsonfinancialperformanceoflistedconsumergoodscompaniesin	NOUN
gujaf-444	339	4	nigeria	nigeria	PROPN
gujaf-444	339	5	.	.	PUNCT
gujaf-444	340	1	the	the	DET
gujaf-444	340	2	journal	journal	PROPN
gujaf-444	340	3	of	of	ADP
gujaf-444	340	4	management	management	NOUN
gujaf-444	340	5	theory	theory	NOUN
gujaf-444	340	6	and	and	CCONJ
gujaf-444	340	7	practice	practice	NOUN
gujaf-444	340	8	(	(	PUNCT
gujaf-444	340	9	jmtp	jmtp	NOUN
gujaf-444	340	10	)	)	PUNCT
gujaf-444	340	11	,	,	PUNCT
gujaf-444	340	12	51	51	NUM
gujaf-444	340	13	-	-	SYM
gujaf-444	340	14	55	55	NUM
gujaf-444	340	15	.	.	PUNCT
gujaf-444	341	1	oba	oba	PROPN
gujaf-444	341	2	,	,	PUNCT
gujaf-444	341	3	a.	a.	NOUN
gujaf-444	341	4	a.	a.	NOUN
gujaf-444	341	5	,	,	PUNCT
gujaf-444	341	6	adegbite	adegbite	PROPN
gujaf-444	341	7	,	,	PUNCT
gujaf-444	341	8	e.	e.	PROPN
gujaf-444	341	9	,	,	PUNCT
gujaf-444	341	10	&	&	CCONJ
gujaf-444	341	11	olayemi	olayemi	PROPN
gujaf-444	341	12	,	,	PUNCT
gujaf-444	341	13	a.	a.	NOUN
gujaf-444	341	14	(	(	PUNCT
gujaf-444	341	15	2023	2023	NUM
gujaf-444	341	16	)	)	PUNCT
gujaf-444	341	17	.	.	PUNCT
gujaf-444	342	1	audit	audit	NOUN
gujaf-444	342	2	committee	committee	NOUN
gujaf-444	342	3	effectiveness	effectiveness	NOUN
gujaf-444	342	4	and	and	CCONJ
gujaf-444	342	5	financial	financial	ADJ
gujaf-444	342	6	performance	performance	NOUN
gujaf-444	342	7	:	:	PUNCT
gujaf-444	342	8	the	the	DET
gujaf-444	342	9	nigerian	nigerian	ADJ
gujaf-444	342	10	evidence	evidence	NOUN
gujaf-444	342	11	.	.	PUNCT
gujaf-444	343	1	corporate	corporate	ADJ
gujaf-444	343	2	governance	governance	NOUN
gujaf-444	343	3	:	:	PUNCT
gujaf-444	343	4	the	the	DET
gujaf-444	343	5	international	international	ADJ
gujaf-444	343	6	journal	journal	NOUN
gujaf-444	343	7	of	of	ADP
gujaf-444	343	8	business	business	NOUN
gujaf-444	343	9	in	in	ADP
gujaf-444	343	10	society	society	NOUN
gujaf-444	343	11	.	.	PUNCT
gujaf-444	344	1	https://doi.org/10.1108/cg-01-2023-0012	https://doi.org/10.1108/cg-01-2023-0012	PROPN
gujaf-444	344	2	ojeka	ojeka	PROPN
gujaf-444	344	3	,	,	PUNCT
gujaf-444	344	4	s.	s.	PROPN
gujaf-444	344	5	a.	a.	PROPN
gujaf-444	344	6	,	,	PUNCT
gujaf-444	344	7	iyoha	iyoha	PROPN
gujaf-444	344	8	,	,	PUNCT
gujaf-444	344	9	f.	f.	PROPN
gujaf-444	344	10	o.	o.	PROPN
gujaf-444	344	11	,	,	PUNCT
gujaf-444	344	12	&	&	CCONJ
gujaf-444	344	13	mukoro	mukoro	PROPN
gujaf-444	344	14	,	,	PUNCT
gujaf-444	344	15	d.	d.	PROPN
gujaf-444	344	16	(	(	PUNCT
gujaf-444	344	17	2023	2023	NUM
gujaf-444	344	18	)	)	PUNCT
gujaf-444	344	19	.	.	PUNCT
gujaf-444	345	1	gender	gender	NOUN
gujaf-444	345	2	diversity	diversity	NOUN
gujaf-444	345	3	and	and	CCONJ
gujaf-444	345	4	firm	firm	ADJ
gujaf-444	345	5	value	value	NOUN
gujaf-444	345	6	in	in	ADP
gujaf-444	345	7	nigeria	nigeria	PROPN
gujaf-444	345	8	:	:	PUNCT
gujaf-444	345	9	a	a	DET
gujaf-444	345	10	new	new	ADJ
gujaf-444	345	11	perspective	perspective	NOUN
gujaf-444	345	12	.	.	PUNCT
gujaf-444	346	1	gender	gender	NOUN
gujaf-444	346	2	in	in	ADP
gujaf-444	346	3	management	management	NOUN
gujaf-444	346	4	,	,	PUNCT
gujaf-444	346	5	38(3	38(3	NUM
gujaf-444	346	6	)	)	PUNCT
gujaf-444	346	7	,	,	PUNCT
gujaf-444	346	8	361–375	361–375	NUM
gujaf-444	346	9	.	.	PUNCT
gujaf-444	347	1	https://doi.org/10.1108/gm04-2022-0156	https://doi.org/10.1108/gm04-2022-0156	PROPN
gujaf-444	347	2	okolie	okolie	PROPN
gujaf-444	347	3	,	,	PUNCT
gujaf-444	347	4	a.	a.	NOUN
gujaf-444	347	5	o.	o.	PROPN
gujaf-444	347	6	,	,	PUNCT
gujaf-444	347	7	&	&	CCONJ
gujaf-444	347	8	izedonmi	izedonmi	PROPN
gujaf-444	347	9	,	,	PUNCT
gujaf-444	347	10	f.	f.	PROPN
gujaf-444	347	11	(	(	PUNCT
gujaf-444	347	12	2023	2023	NUM
gujaf-444	347	13	)	)	PUNCT
gujaf-444	347	14	.	.	PUNCT
gujaf-444	348	1	the	the	DET
gujaf-444	348	2	role	role	NOUN
gujaf-444	348	3	of	of	ADP
gujaf-444	348	4	audit	audit	NOUN
gujaf-444	348	5	committees	committee	NOUN
gujaf-444	348	6	in	in	ADP
gujaf-444	348	7	financial	financial	ADJ
gujaf-444	348	8	transparency	transparency	NOUN
gujaf-444	348	9	:	:	PUNCT
gujaf-444	348	10	evidence	evidence	NOUN
gujaf-444	348	11	from	from	ADP
gujaf-444	348	12	nigeria	nigeria	PROPN
gujaf-444	348	13	.	.	PUNCT
gujaf-444	349	1	african	african	ADJ
gujaf-444	349	2	journal	journal	PROPN
gujaf-444	349	3	of	of	ADP
gujaf-444	349	4	economic	economic	ADJ
gujaf-444	349	5	policy	policy	NOUN
gujaf-444	349	6	,	,	PUNCT
gujaf-444	349	7	30(1	30(1	NUM
gujaf-444	349	8	)	)	PUNCT
gujaf-444	349	9	,	,	PUNCT
gujaf-444	349	10	55–68	55–68	NUM
gujaf-444	349	11	.	.	PUNCT
gujaf-444	350	1	terjesen	terjesen	PROPN
gujaf-444	350	2	,	,	PUNCT
gujaf-444	350	3	s.	s.	PROPN
gujaf-444	350	4	,	,	PUNCT
gujaf-444	350	5	aguilera	aguilera	PROPN
gujaf-444	350	6	,	,	PUNCT
gujaf-444	350	7	r.	r.	PROPN
gujaf-444	350	8	v.	v.	PROPN
gujaf-444	350	9	,	,	PUNCT
gujaf-444	350	10	&	&	CCONJ
gujaf-444	350	11	lorenz	lorenz	PROPN
gujaf-444	350	12	,	,	PUNCT
gujaf-444	350	13	r.	r.	PROPN
gujaf-444	350	14	(	(	PUNCT
gujaf-444	350	15	2020	2020	NUM
gujaf-444	350	16	)	)	PUNCT
gujaf-444	350	17	.	.	PUNCT
gujaf-444	351	1	legislating	legislate	VERB
gujaf-444	351	2	a	a	DET
gujaf-444	351	3	woman‘s	woman‘s	ADJ
gujaf-444	351	4	seat	seat	NOUN
gujaf-444	351	5	on	on	ADP
gujaf-444	351	6	the	the	DET
gujaf-444	351	7	board	board	NOUN
gujaf-444	351	8	:	:	PUNCT
gujaf-444	351	9	institutional	institutional	ADJ
gujaf-444	351	10	factors	factor	NOUN
gujaf-444	351	11	driving	drive	VERB
gujaf-444	351	12	gender	gender	NOUN
gujaf-444	351	13	quotas	quota	NOUN
gujaf-444	351	14	for	for	ADP
gujaf-444	351	15	boards	board	NOUN
gujaf-444	351	16	of	of	ADP
gujaf-444	351	17	directors	director	NOUN
gujaf-444	351	18	.	.	PUNCT
gujaf-444	352	1	journal	journal	PROPN
gujaf-444	352	2	of	of	ADP
gujaf-444	352	3	business	business	NOUN
gujaf-444	352	4	ethics	ethic	NOUN
gujaf-444	352	5	,	,	PUNCT
gujaf-444	352	6	158(4	158(4	NUM
gujaf-444	352	7	)	)	PUNCT
gujaf-444	352	8	,	,	PUNCT
gujaf-444	352	9	1041–1064	1041–1064	NOUN
gujaf-444	352	10	.	.	PUNCT
gujaf-444	353	1	https://doi.org/10.1007/s10551-017-3637-y	https://doi.org/10.1007/s10551-017-3637-y	PROPN
gujaf-444	353	2	uwuigbe	uwuigbe	NOUN
gujaf-444	353	3	,	,	PUNCT
gujaf-444	353	4	o.	o.	PROPN
gujaf-444	353	5	r.	r.	PROPN
gujaf-444	353	6	,	,	PUNCT
gujaf-444	353	7	uwuigbe	uwuigbe	PROPN
gujaf-444	353	8	,	,	PUNCT
gujaf-444	353	9	u.	u.	PROPN
gujaf-444	353	10	,	,	PUNCT
gujaf-444	353	11	jafaru	jafaru	PROPN
gujaf-444	353	12	,	,	PUNCT
gujaf-444	353	13	j.	j.	PROPN
gujaf-444	353	14	,	,	PUNCT
gujaf-444	353	15	&	&	CCONJ
gujaf-444	353	16	ajibade	ajibade	PROPN
gujaf-444	353	17	,	,	PUNCT
gujaf-444	353	18	a.	a.	NOUN
gujaf-444	353	19	t.	t.	PROPN
gujaf-444	353	20	(	(	PUNCT
gujaf-444	353	21	2020	2020	NUM
gujaf-444	353	22	)	)	PUNCT
gujaf-444	353	23	.	.	PUNCT
gujaf-444	354	1	corporate	corporate	ADJ
gujaf-444	354	2	governance	governance	NOUN
gujaf-444	354	3	and	and	CCONJ
gujaf-444	354	4	financial	financial	ADJ
gujaf-444	354	5	performance	performance	NOUN
gujaf-444	354	6	of	of	ADP
gujaf-444	354	7	listed	list	VERB
gujaf-444	354	8	manufacturing	manufacturing	NOUN
gujaf-444	354	9	firms	firm	NOUN
gujaf-444	354	10	in	in	ADP
gujaf-444	354	11	nigeria	nigeria	PROPN
gujaf-444	354	12	.	.	PUNCT
gujaf-444	355	1	international	international	ADJ
gujaf-444	355	2	journal	journal	PROPN
gujaf-444	355	3	of	of	ADP
gujaf-444	355	4	financial	financial	ADJ
gujaf-444	355	5	research	research	NOUN
gujaf-444	355	6	,	,	PUNCT
gujaf-444	355	7	11(4	11(4	NUM
gujaf-444	355	8	)	)	PUNCT
gujaf-444	355	9	,	,	PUNCT
gujaf-444	355	10	257–268	257–268	NUM
gujaf-444	355	11	.	.	PUNCT
gujaf-444	356	1	https://doi.org/10.5430/ijfr.v11n4p257	https://doi.org/10.5430/ijfr.v11n4p257	NOUN
gujaf-444	356	2	uwuigbe	uwuigbe	PROPN
gujaf-444	356	3	,	,	PUNCT
gujaf-444	356	4	u.	u.	PROPN
gujaf-444	356	5	,	,	PUNCT
gujaf-444	356	6	peter	peter	PROPN
gujaf-444	356	7	,	,	PUNCT
gujaf-444	356	8	d.	d.	PROPN
gujaf-444	356	9	m.	m.	PROPN
gujaf-444	356	10	,	,	PUNCT
gujaf-444	356	11	&	&	CCONJ
gujaf-444	356	12	olayemi	olayemi	PROPN
gujaf-444	356	13	,	,	PUNCT
gujaf-444	356	14	o.	o.	PROPN
gujaf-444	356	15	a.	a.	NOUN
gujaf-444	356	16	(	(	PUNCT
gujaf-444	356	17	2020	2020	NUM
gujaf-444	356	18	)	)	PUNCT
gujaf-444	356	19	.	.	PUNCT
gujaf-444	357	1	financial	financial	ADJ
gujaf-444	357	2	expertise	expertise	NOUN
gujaf-444	357	3	of	of	ADP
gujaf-444	357	4	board	board	NOUN
gujaf-444	357	5	members	member	NOUN
gujaf-444	357	6	and	and	CCONJ
gujaf-444	357	7	firm	firm	ADJ
gujaf-444	357	8	value	value	NOUN
gujaf-444	357	9	.	.	PUNCT
gujaf-444	358	1	academy	academy	NOUN
gujaf-444	358	2	of	of	ADP
gujaf-444	358	3	accounting	accounting	PROPN
gujaf-444	358	4	and	and	CCONJ
gujaf-444	358	5	financial	financial	ADJ
gujaf-444	358	6	studies	study	NOUN
gujaf-444	358	7	journal	journal	NOUN
gujaf-444	358	8	,	,	PUNCT
gujaf-444	358	9	24(6	24(6	NUM
gujaf-444	358	10	)	)	PUNCT
gujaf-444	358	11	,	,	PUNCT
gujaf-444	358	12	1–10	1–10	PROPN
gujaf-444	358	13	.	.	PUNCT
gujaf-444	359	1	wooldridge	wooldridge	PROPN
gujaf-444	359	2	,	,	PUNCT
gujaf-444	359	3	j.	j.	PROPN
gujaf-444	359	4	m.	m.	PROPN
gujaf-444	359	5	(	(	PUNCT
gujaf-444	359	6	2019	2019	NUM
gujaf-444	359	7	)	)	PUNCT
gujaf-444	359	8	.	.	PUNCT
gujaf-444	360	1	introductory	introductory	ADJ
gujaf-444	360	2	econometrics	econometrics	PROPN
gujaf-444	360	3	:	:	PUNCT
gujaf-444	360	4	a	a	DET
gujaf-444	360	5	modern	modern	ADJ
gujaf-444	360	6	approach	approach	NOUN
gujaf-444	360	7	(	(	PUNCT
gujaf-444	360	8	7th	7th	ADJ
gujaf-444	360	9	ed	ed	NOUN
gujaf-444	360	10	.	.	PUNCT
gujaf-444	360	11	)	)	PUNCT
gujaf-444	360	12	.	.	PUNCT
gujaf-444	361	1	cengage	cengage	PROPN
gujaf-444	361	2	learning	learning	PROPN
gujaf-444	361	3	.	.	PUNCT