id	sid	eid	entity	type
ijtc-1533	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1533	1	2	2714-9838	CARDINAL
ijtc-1533	1	3	2714-9846	CARDINAL
ijtc-1533	1	4	5	CARDINAL
ijtc-1533	1	5	3 july 2024	DATE
ijtc-1533	1	6	807 829 807	QUANTITY
ijtc-1533	1	7	ilomata international journal of tax & accounting	ORG
ijtc-1533	1	8	south african	NORP
ijtc-1533	1	9	first	ORDINAL
ijtc-1533	1	10	annual	DATE
ijtc-1533	1	11	ngcizela1	ORG
ijtc-1533	1	12	phesa2	PRODUCT
ijtc-1533	1	13	kwazulu	GPE
ijtc-1533	1	14	south africa 3ucsi	GPE
ijtc-1533	1	15	malaysia	GPE
ijtc-1533	1	16	may 10, 2024	DATE
ijtc-1533	1	17	july 18, 2024	DATE
ijtc-1533	1	18	july 31	DATE
ijtc-1533	1	19	2024	CARDINAL
ijtc-1533	2	1	m., & arulanandam	ORG
ijtc-1533	2	2	b.v.	GPE
ijtc-1533	2	3	2024	CARDINAL
ijtc-1533	3	1	south african	NORP
ijtc-1533	3	2	first	ORDINAL
ijtc-1533	3	3	annual	DATE
ijtc-1533	4	1	ilomata international journal of tax and accounting	ORG
ijtc-1533	5	1	5(3	CARDINAL
ijtc-1533	5	2	807 829	CARDINAL
ijtc-1533	6	1	south african	NORP
ijtc-1533	9	1	south africa’s	GPE
ijtc-1533	10	1	annual	DATE
ijtc-1533	10	2	18	CARDINAL
ijtc-1533	10	3	annual	DATE
ijtc-1533	10	4	18	CARDINAL
ijtc-1533	10	5	2	CARDINAL
ijtc-1533	10	6	nine	CARDINAL
ijtc-1533	10	7	nine	CARDINAL
ijtc-1533	21	1	4.0	CARDINAL
ijtc-1533	22	1	recent years	DATE
ijtc-1533	22	2	south african	NORP
ijtc-1533	24	1	1999	DATE
ijtc-1533	24	2	phesam@ukzn.ac.za1 https://doi.org/10.61194/ijtc.v5i3.1533	ORG
ijtc-1533	24	3	south african	NORP
ijtc-1533	24	4	first	ORDINAL
ijtc-1533	24	5	annual	DATE
ijtc-1533	24	6	808	CARDINAL
ijtc-1533	24	7	ilomata international journal of tax & accounting	ORG
ijtc-1533	26	1	eskom	ORG
ijtc-1533	26	2	annual	DATE
ijtc-1533	28	1	2011	DATE
ijtc-1533	29	1	annual	DATE
ijtc-1533	29	2	leung et al.	PERSON
ijtc-1533	29	3	2015	DATE
ijtc-1533	30	1	annual	DATE
ijtc-1533	31	1	2022	CARDINAL
ijtc-1533	32	1	south african	NORP
ijtc-1533	33	1	annual	DATE
ijtc-1533	33	2	2023	CARDINAL
ijtc-1533	34	1	leung et al	PERSON
ijtc-1533	35	1	2015	CARDINAL
ijtc-1533	36	1	shaikh et al	PERSON
ijtc-1533	37	1	2024	CARDINAL
ijtc-1533	37	2	south african	NORP
ijtc-1533	37	3	2021	CARDINAL
ijtc-1533	37	4	south african	NORP
ijtc-1533	38	1	phesa &	ORG
ijtc-1533	38	2	2022	CARDINAL
ijtc-1533	38	3	2017	CARDINAL
ijtc-1533	38	4	jse	ORG
ijtc-1533	39	1	2022a	DATE
ijtc-1533	42	1	south african	NORP
ijtc-1533	42	2	annual	DATE
ijtc-1533	43	1	south african	NORP
ijtc-1533	46	1	spence	PERSON
ijtc-1533	46	2	1978	DATE
ijtc-1533	47	1	two	CARDINAL
ijtc-1533	48	1	south african	NORP
ijtc-1533	48	2	first	ORDINAL
ijtc-1533	48	3	annual	DATE
ijtc-1533	48	4	809	CARDINAL
ijtc-1533	48	5	ilomata international journal of tax & accounting	ORG
ijtc-1533	51	1	2017	CARDINAL
ijtc-1533	54	1	wang et al.	PERSON
ijtc-1533	54	2	2009	DATE
ijtc-1533	54	3	taj	GPE
ijtc-1533	54	4	2016	DATE
ijtc-1533	55	1	bae et al	ORG
ijtc-1533	56	1	2018	DATE
ijtc-1533	59	1	1987	DATE
ijtc-1533	60	1	two	CARDINAL
ijtc-1533	60	2	one	CARDINAL
ijtc-1533	61	1	connelly et al.	PERSON
ijtc-1533	61	2	2011)this	CARDINAL
ijtc-1533	61	3	annual	DATE
ijtc-1533	62	1	ben‐amar et al	PERSON
ijtc-1533	63	1	2022	CARDINAL
ijtc-1533	66	1	bae et al.	ORG
ijtc-1533	66	2	2018	DATE
ijtc-1533	67	1	bae et al	ORG
ijtc-1533	67	2	2018	DATE
ijtc-1533	68	1	morris	PERSON
ijtc-1533	68	2	1987	DATE
ijtc-1533	68	3	annual	DATE
ijtc-1533	70	1	south african	NORP
ijtc-1533	70	2	first	ORDINAL
ijtc-1533	70	3	annual	DATE
ijtc-1533	70	4	810	CARDINAL
ijtc-1533	70	5	ilomata international journal of tax & accounting	ORG
ijtc-1533	70	6	iii & bryant	ORG
ijtc-1533	70	7	2012	DATE
ijtc-1533	71	1	the national assembly	ORG
ijtc-1533	72	1	annual	DATE
ijtc-1533	72	2	section 40 (	LAW
ijtc-1533	72	3	1	CARDINAL
ijtc-1533	72	4	55	CARDINAL
ijtc-1533	72	5	1	CARDINAL
ijtc-1533	72	6	one month	DATE
ijtc-1533	72	7	1999	DATE
ijtc-1533	74	1	the national assembly	ORG
ijtc-1533	75	1	2015	CARDINAL
ijtc-1533	75	2	2010	DATE
ijtc-1533	76	1	eccles &	ORG
ijtc-1533	76	2	2011	DATE
ijtc-1533	77	1	2013	DATE
ijtc-1533	78	1	dumay et al	PERSON
ijtc-1533	79	1	2016	DATE
ijtc-1533	79	2	ir	ORG
ijtc-1533	81	1	adams & simnett,	ORG
ijtc-1533	81	2	2011	DATE
ijtc-1533	81	3	dumay et al.	PERSON
ijtc-1533	81	4	2016	DATE
ijtc-1533	82	1	cheng et al.	PERSON
ijtc-1533	82	2	2014	DATE
ijtc-1533	83	1	eccles &	ORG
ijtc-1533	83	2	2011	DATE
ijtc-1533	84	1	de villiers & hsiao	ORG
ijtc-1533	84	2	2017	CARDINAL
ijtc-1533	85	1	al.	ORG
ijtc-1533	85	2	2018	DATE
ijtc-1533	85	3	2018	DATE
ijtc-1533	86	1	2015	CARDINAL
ijtc-1533	87	1	dečman & rep	ORG
ijtc-1533	87	2	2018	DATE
ijtc-1533	88	1	south african	NORP
ijtc-1533	88	2	atkins	PERSON
ijtc-1533	88	3	2015	CARDINAL
ijtc-1533	88	4	south africa	GPE
ijtc-1533	90	1	south african	NORP
ijtc-1533	90	2	south african	NORP
ijtc-1533	90	3	first	ORDINAL
ijtc-1533	90	4	annual	DATE
ijtc-1533	90	5	811	CARDINAL
ijtc-1533	90	6	ilomata international journal of tax & accounting	ORG
ijtc-1533	91	1	du toit et al	ORG
ijtc-1533	92	1	2017	CARDINAL
ijtc-1533	92	2	south african	NORP
ijtc-1533	94	1	four	CARDINAL
ijtc-1533	94	2	jse	ORG
ijtc-1533	95	1	south africa's	GPE
ijtc-1533	95	2	2009	DATE
ijtc-1533	96	1	eccles	PERSON
ijtc-1533	96	2	2011	DATE
ijtc-1533	96	3	ir	ORG
ijtc-1533	97	1	south africa	GPE
ijtc-1533	97	2	first	ORDINAL
ijtc-1533	97	3	jse	ORG
ijtc-1533	98	1	2018	DATE
ijtc-1533	99	1	2021	CARDINAL
ijtc-1533	100	1	south africa	GPE
ijtc-1533	100	2	2022	CARDINAL
ijtc-1533	102	1	prc	GPE
ijtc-1533	102	2	2013	DATE
ijtc-1533	103	1	annual	DATE
ijtc-1533	103	2	2018	DATE
ijtc-1533	104	1	2021	CARDINAL
ijtc-1533	105	1	south african	NORP
ijtc-1533	105	2	south african	NORP
ijtc-1533	105	3	sabc	ORG
ijtc-1533	105	4	south african	NORP
ijtc-1533	105	5	denel	PERSON
ijtc-1533	105	6	2018	DATE
ijtc-1533	107	1	south african	NORP
ijtc-1533	107	2	three	CARDINAL
ijtc-1533	107	3	2	CARDINAL
ijtc-1533	107	4	3	CARDINAL
ijtc-1533	107	5	3	CARDINAL
ijtc-1533	107	6	treasury	ORG
ijtc-1533	107	7	1999	DATE
ijtc-1533	108	1	2018	DATE
ijtc-1533	109	1	south africa	GPE
ijtc-1533	109	2	annual	DATE
ijtc-1533	110	1	2022	CARDINAL
ijtc-1533	111	1	brinkerhoff & wetterberg	ORG
ijtc-1533	111	2	2016	DATE
ijtc-1533	112	1	south african	NORP
ijtc-1533	112	2	first	ORDINAL
ijtc-1533	112	3	annual	DATE
ijtc-1533	112	4	812	CARDINAL
ijtc-1533	112	5	ilomata international journal of tax & accounting	ORG
ijtc-1533	112	6	prc	GPE
ijtc-1533	112	7	2013	DATE
ijtc-1533	114	1	2013	DATE
ijtc-1533	115	1	thomas, 2012	LAW
ijtc-1533	116	1	annual	DATE
ijtc-1533	117	1	2017	DATE
ijtc-1533	118	1	south africa	GPE
ijtc-1533	119	1	2000	DATE
ijtc-1533	120	1	brennan et al.	PERSON
ijtc-1533	120	2	2009	DATE
ijtc-1533	120	3	hooghiemstra	ORG
ijtc-1533	120	4	2000	DATE
ijtc-1533	121	1	2011	DATE
ijtc-1533	122	1	2017	DATE
ijtc-1533	123	1	leung et al	PERSON
ijtc-1533	124	1	2015	CARDINAL
ijtc-1533	124	2	annual	DATE
ijtc-1533	126	1	2015	CARDINAL
ijtc-1533	127	1	kathrada et al	PERSON
ijtc-1533	127	2	2021	CARDINAL
ijtc-1533	127	3	south african	NORP
ijtc-1533	128	1	2015	DATE
ijtc-1533	129	1	leung et al	PERSON
ijtc-1533	130	1	2015	CARDINAL
ijtc-1533	134	1	ben‐amar et al	PERSON
ijtc-1533	134	2	2022	CARDINAL
ijtc-1533	135	1	south african	NORP
ijtc-1533	135	2	first	ORDINAL
ijtc-1533	135	3	annual	DATE
ijtc-1533	135	4	813	CARDINAL
ijtc-1533	135	5	ilomata international journal of tax & accounting	ORG
ijtc-1533	135	6	moreno et al	ORG
ijtc-1533	136	1	2019	DATE
ijtc-1533	136	2	nel et al	PERSON
ijtc-1533	137	1	2022	CARDINAL
ijtc-1533	139	1	2018	DATE
ijtc-1533	139	2	2016	DATE
ijtc-1533	140	1	annual	DATE
ijtc-1533	140	2	clatworthy & jones	ORG
ijtc-1533	140	3	2006	DATE
ijtc-1533	142	1	oliveira et al	PERSON
ijtc-1533	143	1	2016	CARDINAL
ijtc-1533	144	1	clatworthy	PERSON
ijtc-1533	144	2	jones	PERSON
ijtc-1533	144	3	2006	DATE
ijtc-1533	148	1	cen	ORG
ijtc-1533	148	2	cai	PERSON
ijtc-1533	148	3	2013	DATE
ijtc-1533	148	4	chinese	NORP
ijtc-1533	150	1	2023	CARDINAL
ijtc-1533	150	2	jse	ORG
ijtc-1533	154	1	2	CARDINAL
ijtc-1533	157	1	south african	NORP
ijtc-1533	157	2	first	ORDINAL
ijtc-1533	157	3	annual	DATE
ijtc-1533	157	4	814	CARDINAL
ijtc-1533	157	5	ilomata international journal of tax & accounting	ORG
ijtc-1533	157	6	two	CARDINAL
ijtc-1533	157	7	clatworthy & jones	ORG
ijtc-1533	157	8	2006	DATE
ijtc-1533	157	9	moola,	ORG
ijtc-1533	157	10	2016	DATE
ijtc-1533	157	11	2021	CARDINAL
ijtc-1533	157	12	2017	DATE
ijtc-1533	163	1	2015	CARDINAL
ijtc-1533	164	1	2021	CARDINAL
ijtc-1533	164	2	mgoyana & phesa	ORG
ijtc-1533	164	3	2023	CARDINAL
ijtc-1533	165	1	melloni et al	PERSON
ijtc-1533	166	1	2016	CARDINAL
ijtc-1533	170	1	clatworthy	PERSON
ijtc-1533	170	2	jones	PERSON
ijtc-1533	170	3	2006	DATE
ijtc-1533	172	1	2017	CARDINAL
ijtc-1533	172	2	2016	DATE
ijtc-1533	173	1	2021	CARDINAL
ijtc-1533	174	1	2017	CARDINAL
ijtc-1533	176	1	clatworthy & jones	ORG
ijtc-1533	176	2	2006	DATE
ijtc-1533	176	3	2017	DATE
ijtc-1533	177	1	clatworthy	PERSON
ijtc-1533	177	2	jones	PERSON
ijtc-1533	177	3	2006	DATE
ijtc-1533	177	4	south african	NORP
ijtc-1533	177	5	first	ORDINAL
ijtc-1533	177	6	annual	DATE
ijtc-1533	177	7	815	CARDINAL
ijtc-1533	177	8	ilomata international journal of tax &	ORG
ijtc-1533	178	1	2016	DATE
ijtc-1533	178	2	2017	CARDINAL
ijtc-1533	180	1	jse	ORG
ijtc-1533	181	1	south african	NORP
ijtc-1533	182	1	annual	DATE
ijtc-1533	182	2	south african	NORP
ijtc-1533	185	1	annual	DATE
ijtc-1533	186	1	21	CARDINAL
ijtc-1533	186	2	2	CARDINAL
ijtc-1533	187	1	21	CARDINAL
ijtc-1533	187	2	2	CARDINAL
ijtc-1533	187	3	fewer than 30	CARDINAL
ijtc-1533	187	4	delice	ORG
ijtc-1533	187	5	2010	DATE
ijtc-1533	188	1	three	CARDINAL
ijtc-1533	188	2	annual	DATE
ijtc-1533	189	1	two	CARDINAL
ijtc-1533	190	1	18	CARDINAL
ijtc-1533	190	2	1 april 2021 to 31	DATE
ijtc-1533	190	3	prc	GPE
ijtc-1533	190	4	2013	DATE
ijtc-1533	191	1	annual	DATE
ijtc-1533	192	1	annual	DATE
ijtc-1533	193	1	9	CARDINAL
ijtc-1533	193	2	annual	DATE
ijtc-1533	194	1	1999	DATE
ijtc-1533	196	1	2022	CARDINAL
ijtc-1533	196	2	2022	CARDINAL
ijtc-1533	196	3	mgoyana & phesa	ORG
ijtc-1533	196	4	2023	CARDINAL
ijtc-1533	196	5	&	ORG
ijtc-1533	196	6	2022	CARDINAL
ijtc-1533	200	1	microsoft	ORG
ijtc-1533	202	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg impression	ORG
ijtc-1533	202	2	south african	NORP
ijtc-1533	202	3	first	ORDINAL
ijtc-1533	202	4	annual	DATE
ijtc-1533	202	5	816	CARDINAL
ijtc-1533	202	6	ilomata international journal of tax & accounting	ORG
ijtc-1533	205	1	microsoft	ORG
ijtc-1533	206	1	four	CARDINAL
ijtc-1533	206	2	2021	CARDINAL
ijtc-1533	207	1	microsoft	ORG
ijtc-1533	209	1	spss	ORG
ijtc-1533	210	1	microsoft	ORG
ijtc-1533	215	1	mann-whitney u	ORG
ijtc-1533	217	1	mann-whitney u	ORG
ijtc-1533	220	1	annual	DATE
ijtc-1533	220	2	south african	NORP
ijtc-1533	222	1	•	CARDINAL
ijtc-1533	223	1	•	CARDINAL
ijtc-1533	224	1	•	CARDINAL
ijtc-1533	225	1	•	CARDINAL
ijtc-1533	226	1	south african	NORP
ijtc-1533	226	2	first	ORDINAL
ijtc-1533	226	3	annual	DATE
ijtc-1533	226	4	817	CARDINAL
ijtc-1533	226	5	ilomata international journal of tax & accounting	ORG
ijtc-1533	227	1	two	CARDINAL
ijtc-1533	228	1	1	CARDINAL
ijtc-1533	228	2	3	CARDINAL
ijtc-1533	228	3	1,821.67	CARDINAL
ijtc-1533	228	4	2.17	CARDINAL
ijtc-1533	228	5	1,212.89	CARDINAL
ijtc-1533	229	1	29.08%	PERCENT
ijtc-1533	230	1	33.42%	PERCENT
ijtc-1533	231	1	1	CARDINAL
ijtc-1533	231	2	9	CARDINAL
ijtc-1533	231	3	9	CARDINAL
ijtc-1533	231	4	18	CARDINAL
ijtc-1533	231	5	9 1821.67	CARDINAL
ijtc-1533	231	6	9	CARDINAL
ijtc-1533	231	7	578.67 0.477096 617 2435	MONEY
ijtc-1533	231	8	18	CARDINAL
ijtc-1533	231	9	mann-whitney	ORG
ijtc-1533	232	1	2	CARDINAL
ijtc-1533	232	2	11.56	CARDINAL
ijtc-1533	232	3	7.44	CARDINAL
ijtc-1533	232	4	35.64%	PERCENT
ijtc-1533	233	1	104	DATE
ijtc-1533	233	2	67	CARDINAL
ijtc-1533	234	1	mann-whitney	ORG
ijtc-1533	234	2	0.097	CARDINAL
ijtc-1533	234	3	greater than 0.05	CARDINAL
ijtc-1533	234	4	0.05	CARDINAL
ijtc-1533	235	1	11.78	CARDINAL
ijtc-1533	235	2	7.22	CARDINAL
ijtc-1533	235	3	39.6%	PERCENT
ijtc-1533	236	1	106	DATE
ijtc-1533	236	2	65	CARDINAL
ijtc-1533	236	3	35.5%	PERCENT
ijtc-1533	237	1	mann-whitney	ORG
ijtc-1533	237	2	0.070	CARDINAL
ijtc-1533	237	3	0.05	CARDINAL
ijtc-1533	240	1	2021	CARDINAL
ijtc-1533	240	2	jse	LAW
ijtc-1533	241	1	2022	CARDINAL
ijtc-1533	241	2	mgoyana & phesa	ORG
ijtc-1533	241	3	2023	CARDINAL
ijtc-1533	242	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg impression	ORG
ijtc-1533	242	2	south african	NORP
ijtc-1533	242	3	first	ORDINAL
ijtc-1533	242	4	annual	DATE
ijtc-1533	242	5	818	CARDINAL
ijtc-1533	242	6	tax & accounting	ORG
ijtc-1533	242	7	2	CARDINAL
ijtc-1533	242	8	mann-whitney u	ORG
ijtc-1533	242	9	9 11.56	CARDINAL
ijtc-1533	242	10	104	CARDINAL
ijtc-1533	242	11	9	CARDINAL
ijtc-1533	242	12	7.44 67	CARDINAL
ijtc-1533	242	13	18	CARDINAL
ijtc-1533	242	14	22	CARDINAL
ijtc-1533	242	15	9	CARDINAL
ijtc-1533	242	16	106	CARDINAL
ijtc-1533	242	17	9 7.22 65	CARDINAL
ijtc-1533	242	18	18	CARDINAL
ijtc-1533	242	19	20	CARDINAL
ijtc-1533	242	20	0.070	CARDINAL
ijtc-1533	242	21	microsoft	ORG
ijtc-1533	244	1	3	CARDINAL
ijtc-1533	244	2	18	CARDINAL
ijtc-1533	244	3	70.3%	PERCENT
ijtc-1533	245	1	0.7%	PERCENT
ijtc-1533	246	1	at least 70%	PERCENT
ijtc-1533	249	1	2021	CARDINAL
ijtc-1533	250	1	chotia et al.	PERSON
ijtc-1533	250	2	2023	CARDINAL
ijtc-1533	251	1	3	CARDINAL
ijtc-1533	252	1	9 70%	PERCENT
ijtc-1533	252	2	30%	PERCENT
ijtc-1533	252	3	9 70.5%	PERCENT
ijtc-1533	252	4	29.5%	PERCENT
ijtc-1533	252	5	18 140.5%	PERCENT
ijtc-1533	252	6	59.5%	PERCENT
ijtc-1533	252	7	south african	NORP
ijtc-1533	252	8	first	ORDINAL
ijtc-1533	252	9	annual	DATE
ijtc-1533	252	10	819	CARDINAL
ijtc-1533	252	11	ilomata international journal of tax & accounting	ORG
ijtc-1533	253	1	4	CARDINAL
ijtc-1533	253	2	45 24	DATE
ijtc-1533	254	1	16 5	CARDINAL
ijtc-1533	254	2	0 2	CARDINAL
ijtc-1533	254	3	155 93	CARDINAL
ijtc-1533	255	1	229	CARDINAL
ijtc-1533	255	2	21 13	DATE
ijtc-1533	255	3	466 260	CARDINAL
ijtc-1533	255	4	4	CARDINAL
ijtc-1533	256	1	5	CARDINAL
ijtc-1533	257	1	103	CARDINAL
ijtc-1533	257	2	9 29	DATE
ijtc-1533	257	3	85	CARDINAL
ijtc-1533	257	4	18	CARDINAL
ijtc-1533	257	5	52	CARDINAL
ijtc-1533	257	6	29	CARDINAL
ijtc-1533	258	1	41.14%	PERCENT
ijtc-1533	259	1	2021	CARDINAL
ijtc-1533	261	1	2017	CARDINAL
ijtc-1533	262	1	mann-whitney u test	ORG
ijtc-1533	263	1	5	CARDINAL
ijtc-1533	263	2	10.44	CARDINAL
ijtc-1533	263	3	8.56	CARDINAL
ijtc-1533	263	4	18%	PERCENT
ijtc-1533	264	1	94	DATE
ijtc-1533	264	2	77	CARDINAL
ijtc-1533	265	1	mann-whitney	ORG
ijtc-1533	265	2	0.453	CARDINAL
ijtc-1533	265	3	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg impression management analysis	ORG
ijtc-1533	265	4	south african	NORP
ijtc-1533	265	5	first	ORDINAL
ijtc-1533	265	6	annual	DATE
ijtc-1533	265	7	820	CARDINAL
ijtc-1533	265	8	ilomata international journal of tax & accounting	ORG
ijtc-1533	265	9	greater than 0.05	CARDINAL
ijtc-1533	267	1	6	CARDINAL
ijtc-1533	267	2	mann-whitney u	ORG
ijtc-1533	267	3	9	CARDINAL
ijtc-1533	267	4	94	CARDINAL
ijtc-1533	267	5	9 8.56 77	CARDINAL
ijtc-1533	267	6	18	CARDINAL
ijtc-1533	267	7	mann-whitney	ORG
ijtc-1533	267	8	32	CARDINAL
ijtc-1533	267	9	2021	CARDINAL
ijtc-1533	269	1	7	CARDINAL
ijtc-1533	269	2	5%	PERCENT
ijtc-1533	269	3	35%	PERCENT
ijtc-1533	270	1	18.1%	PERCENT
ijtc-1533	270	2	21.2%	PERCENT
ijtc-1533	272	1	7	CARDINAL
ijtc-1533	272	2	9 18.1%	PERCENT
ijtc-1533	272	3	7%	PERCENT
ijtc-1533	273	1	0.410432 7%	PERCENT
ijtc-1533	273	2	31%	PERCENT
ijtc-1533	273	3	9 21.2%	PERCENT
ijtc-1533	273	4	10%	PERCENT
ijtc-1533	273	5	0.447195 5%	PERCENT
ijtc-1533	273	6	35%	PERCENT
ijtc-1533	273	7	18	CARDINAL
ijtc-1533	273	8	mann-whitney	ORG
ijtc-1533	274	1	8	CARDINAL
ijtc-1533	274	2	south african	NORP
ijtc-1533	274	3	first	ORDINAL
ijtc-1533	274	4	annual	DATE
ijtc-1533	274	5	821	CARDINAL
ijtc-1533	274	6	ilomata international journal of tax & accounting	ORG
ijtc-1533	274	7	10.56	CARDINAL
ijtc-1533	274	8	2.12	CARDINAL
ijtc-1533	274	9	8.44	CARDINAL
ijtc-1533	274	10	20%	PERCENT
ijtc-1533	275	1	95	DATE
ijtc-1533	275	2	76	CARDINAL
ijtc-1533	276	1	mann-whitney	ORG
ijtc-1533	276	2	0.402	CARDINAL
ijtc-1533	277	1	greater than 0.05	CARDINAL
ijtc-1533	279	1	2021	CARDINAL
ijtc-1533	280	1	8	CARDINAL
ijtc-1533	280	2	mann-whitney u	ORG
ijtc-1533	280	3	76	CARDINAL
ijtc-1533	280	4	9	CARDINAL
ijtc-1533	280	5	18	CARDINAL
ijtc-1533	280	6	31	CARDINAL
ijtc-1533	282	1	70%	PERCENT
ijtc-1533	283	1	2021	CARDINAL
ijtc-1533	284	1	2015	DATE
ijtc-1533	284	2	mgoyana	PERSON
ijtc-1533	284	3	2023	CARDINAL
ijtc-1533	285	1	mann-whitney u	ORG
ijtc-1533	287	1	mann-whitney u	ORG
ijtc-1533	288	1	2021	CARDINAL
ijtc-1533	292	1	2021	CARDINAL
ijtc-1533	292	2	mgoyana	PERSON
ijtc-1533	292	3	2023	CARDINAL
ijtc-1533	292	4	mgoyana & phesa	ORG
ijtc-1533	292	5	2023	CARDINAL
ijtc-1533	292	6	2017	CARDINAL
ijtc-1533	292	7	moola,	ORG
ijtc-1533	292	8	2016	DATE
ijtc-1533	292	9	2022	CARDINAL
ijtc-1533	292	10	clatworthy & jones	ORG
ijtc-1533	292	11	2006	DATE
ijtc-1533	292	12	2021	CARDINAL
ijtc-1533	292	13	al.	PERSON
ijtc-1533	292	14	2015	DATE
ijtc-1533	292	15	mgoyana & phesa	ORG
ijtc-1533	292	16	2023	CARDINAL
ijtc-1533	292	17	moola, 2016	ORG
ijtc-1533	292	18	mgoyana	PERSON
ijtc-1533	292	19	2023	CARDINAL
ijtc-1533	292	20	2017	CARDINAL
ijtc-1533	292	21	2022	CARDINAL
ijtc-1533	292	22	2021	CARDINAL
ijtc-1533	292	23	2022	CARDINAL
ijtc-1533	292	24	mgoyana	PERSON
ijtc-1533	292	25	2023	CARDINAL
ijtc-1533	292	26	clatworthy & jones	ORG
ijtc-1533	292	27	2006	DATE
ijtc-1533	293	1	south african	NORP
ijtc-1533	293	2	first	ORDINAL
ijtc-1533	293	3	annual	DATE
ijtc-1533	293	4	822	CARDINAL
ijtc-1533	293	5	ilomata international journal of tax & accounting	ORG
ijtc-1533	293	6	merkl-davies & brennan	ORG
ijtc-1533	293	7	2007	DATE
ijtc-1533	293	8	ben‐amar et al.	PERSON
ijtc-1533	293	9	2022	CARDINAL
ijtc-1533	296	1	mgoyana & phesa	ORG
ijtc-1533	296	2	2023	CARDINAL
ijtc-1533	297	1	south african	NORP
ijtc-1533	297	2	annual	DATE
ijtc-1533	298	1	18	CARDINAL
ijtc-1533	300	1	two	CARDINAL
ijtc-1533	304	1	mann-whitney	ORG
ijtc-1533	309	1	the national assembly consider introducing policies	ORG
ijtc-1533	309	2	chapter nine	LAW
ijtc-1533	310	1	south african	NORP
ijtc-1533	312	1	south african	NORP
ijtc-1533	314	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg impression management analysis	ORG
ijtc-1533	314	2	south african	NORP
ijtc-1533	314	3	first	ORDINAL
ijtc-1533	314	4	annual	DATE
ijtc-1533	314	5	823	CARDINAL
ijtc-1533	314	6	ilomata international journal of tax & accounting	ORG
ijtc-1533	314	7	adams, s., & simnett	ORG
ijtc-1533	314	8	r.	NORP
ijtc-1533	314	9	2011	DATE
ijtc-1533	315	1	australia	GPE
ijtc-1533	316	1	australian	NORP
ijtc-1533	316	2	292-301	CARDINAL
ijtc-1533	317	1	agsa	PERSON
ijtc-1533	317	2	a. g. s. a.-	PERSON
ijtc-1533	318	1	2022	CARDINAL
ijtc-1533	319	1	2021	CARDINAL
ijtc-1533	320	1	https://www.agsa.co.za/reporting/pfmareports/pfma2021-22.aspx ali	PERSON
ijtc-1533	320	2	i.	PERSON
ijtc-1533	320	3	lodhia	GPE
ijtc-1533	320	4	s., & narayan	ORG
ijtc-1533	320	5	a. k.	PERSON
ijtc-1533	320	6	2021	CARDINAL
ijtc-1533	322	1	meditari accountancy	ORG
ijtc-1533	322	2	29(2	CARDINAL
ijtc-1533	322	3	247	CARDINAL
ijtc-1533	323	1	atkins	PERSON
ijtc-1533	323	2	j., & maroun	ORG
ijtc-1533	323	3	w.	PERSON
ijtc-1533	323	4	2015	DATE
ijtc-1533	324	1	south africa	GPE
ijtc-1533	324	2	2012	DATE
ijtc-1533	324	3	south african	NORP
ijtc-1533	325	1	meditari accountancy	ORG
ijtc-1533	325	2	23(2	CARDINAL
ijtc-1533	325	3	197	CARDINAL
ijtc-1533	326	1	bae	ORG
ijtc-1533	326	2	s. m.	PERSON
ijtc-1533	326	3	masud	PERSON
ijtc-1533	326	4	m. a. k.	PERSON
ijtc-1533	326	5	j. d.	PERSON
ijtc-1533	326	6	2018	DATE
ijtc-1533	328	1	10(8	CARDINAL
ijtc-1533	328	2	2611	CARDINAL
ijtc-1533	329	1	bozzolan	GPE
ijtc-1533	329	2	s., cho	PERSON
ijtc-1533	329	3	2015	CARDINAL
ijtc-1533	330	1	fiat	ORG
ijtc-1533	331	1	journal of business ethics	ORG
ijtc-1533	331	2	126	CARDINAL
ijtc-1533	331	3	143	CARDINAL
ijtc-1533	332	1	brennan	PERSON
ijtc-1533	332	2	n. m.	PERSON
ijtc-1533	332	3	guillamon-saorin	PERSON
ijtc-1533	332	4	e., & pierce	ORG
ijtc-1533	332	5	a.	PERSON
ijtc-1533	332	6	2009	DATE
ijtc-1533	334	1	22(5	CARDINAL
ijtc-1533	334	2	789	CARDINAL
ijtc-1533	334	3	d. w.	PERSON
ijtc-1533	334	4	a.	PERSON
ijtc-1533	334	5	2016	DATE
ijtc-1533	336	1	76(2	CARDINAL
ijtc-1533	336	2	274286	DATE
ijtc-1533	337	1	cen	PERSON
ijtc-1533	337	2	z., & cai	ORG
ijtc-1533	337	3	r.	PERSON
ijtc-1533	337	4	2013	DATE
ijtc-1533	338	1	chinese	NORP
ijtc-1533	338	2	chinese	NORP
ijtc-1533	339	1	asia pacific business review	ORG
ijtc-1533	339	2	490	CARDINAL
ijtc-1533	340	1	cheng	PERSON
ijtc-1533	340	2	w.	PERSON
ijtc-1533	340	3	konishi	GPE
ijtc-1533	340	4	n., & romi, a.	ORG
ijtc-1533	340	5	2014	DATE
ijtc-1533	342	1	journal of international financial management & accounting	ORG
ijtc-1533	342	2	90	CARDINAL
ijtc-1533	343	1	clatworthy	PERSON
ijtc-1533	343	2	m. a.	PERSON
ijtc-1533	343	3	m. j. (	PERSON
ijtc-1533	343	4	2006	DATE
ijtc-1533	345	1	493-511	CARDINAL
ijtc-1533	346	1	b. l.	PERSON
ijtc-1533	346	2	certo, s. t.,	PERSON
ijtc-1533	346	3	ireland	GPE
ijtc-1533	346	4	r. d.	PERSON
ijtc-1533	346	5	c. r.	PERSON
ijtc-1533	346	6	2011	DATE
ijtc-1533	348	1	journal of management	ORG
ijtc-1533	348	2	37(1	DATE
ijtc-1533	348	3	39	CARDINAL
ijtc-1533	348	4	c., & hsiao	ORG
ijtc-1533	349	1	2017	CARDINAL
ijtc-1533	351	1	13	CARDINAL
ijtc-1533	352	1	dečman, n., & rep	PERSON
ijtc-1533	352	2	a.	PERSON
ijtc-1533	352	3	2018	DATE
ijtc-1533	353	1	croatian	NORP
ijtc-1533	354	1	zagreb international review of economics & business	ORG
ijtc-1533	354	2	21(sci	CARDINAL
ijtc-1533	354	3	31	CARDINAL
ijtc-1533	356	1	south african	NORP
ijtc-1533	356	2	first	ORDINAL
ijtc-1533	356	3	annual	DATE
ijtc-1533	356	4	824	CARDINAL
ijtc-1533	356	5	ilomata international journal of tax & accounting	ORG
ijtc-1533	356	6	delice, a.	ORG
ijtc-1533	356	7	2010	DATE
ijtc-1533	358	1	2001-2018	DATE
ijtc-1533	359	1	m., & sibanda	ORG
ijtc-1533	359	2	m.	PERSON
ijtc-1533	359	3	2022a	DATE
ijtc-1533	360	1	covid-19	PRODUCT
ijtc-1533	360	2	jse	ORG
ijtc-1533	361	1	8(4	CARDINAL
ijtc-1533	361	2	510	CARDINAL
ijtc-1533	362	1	m., & sibanda	ORG
ijtc-1533	362	2	m. (	PERSON
ijtc-1533	363	1	covid-19	PRODUCT
ijtc-1533	363	2	jse	ORG
ijtc-1533	364	1	8(4	CARDINAL
ijtc-1533	364	2	501	CARDINAL
ijtc-1533	364	3	du toit	PERSON
ijtc-1533	364	4	van zyl	PERSON
ijtc-1533	364	5	r., & schütte	ORG
ijtc-1533	364	6	2017	CARDINAL
ijtc-1533	365	1	south african	NORP
ijtc-1533	366	1	meditari accountancy research	ORG
ijtc-1533	366	2	654-674	CARDINAL
ijtc-1533	367	1	dumay	PERSON
ijtc-1533	367	2	j., bernardi	ORG
ijtc-1533	367	3	c., guthrie	PERSON
ijtc-1533	367	4	j., & demartini	ORG
ijtc-1533	367	5	2016	CARDINAL
ijtc-1533	369	1	eccles	GPE
ijtc-1533	369	2	r. g.	PERSON
ijtc-1533	369	3	2011	DATE
ijtc-1533	371	1	innovatio publishing ltd	ORG
ijtc-1533	371	2	j. (	ORG
ijtc-1533	371	3	2015	DATE
ijtc-1533	373	1	27	CARDINAL
ijtc-1533	373	2	1	CARDINAL
ijtc-1533	374	1	hooghiemstra	ORG
ijtc-1533	374	2	r.	PERSON
ijtc-1533	374	3	2000	DATE
ijtc-1533	376	1	journal of business ethics	ORG
ijtc-1533	376	2	27	CARDINAL
ijtc-1533	376	3	55	CARDINAL
ijtc-1533	378	1	2013	DATE
ijtc-1533	380	1	jaafar	ORG
ijtc-1533	380	2	halim	PERSON
ijtc-1533	380	3	h. a.	PERSON
ijtc-1533	380	4	ismail	PERSON
ijtc-1533	380	5	a. s.	PERSON
ijtc-1533	380	6	2018	DATE
ijtc-1533	382	1	8(10	CARDINAL
ijtc-1533	382	2	824	CARDINAL
ijtc-1533	382	3	karasek iii	PERSON
ijtc-1533	382	4	2012	DATE
ijtc-1533	384	1	91	CARDINAL
ijtc-1533	385	1	kathrada, a.	ORG
ijtc-1533	385	2	yasseen	GPE
ijtc-1533	385	3	z.	PERSON
ijtc-1533	385	4	2021	CARDINAL
ijtc-1533	386	1	annual	DATE
ijtc-1533	386	2	south african	NORP
ijtc-1533	387	1	africa	LOC
ijtc-1533	387	2	9(1	CARDINAL
ijtc-1533	387	3	11	CARDINAL
ijtc-1533	388	1	leung	PERSON
ijtc-1533	388	2	s.	GPE
ijtc-1533	388	3	parker	GPE
ijtc-1533	388	4	l., & courtis	ORG
ijtc-1533	388	5	j. (	PERSON
ijtc-1533	388	6	2015	CARDINAL
ijtc-1533	389	1	annual	DATE
ijtc-1533	390	1	british	NORP
ijtc-1533	390	2	275	CARDINAL
ijtc-1533	391	1	2018	DATE
ijtc-1533	392	1	south african	NORP
ijtc-1533	393	1	r.	NORP
ijtc-1533	393	2	n., & hegazy	ORG
ijtc-1533	393	3	w.	PERSON
ijtc-1533	393	4	2016	DATE
ijtc-1533	394	1	banks’annual https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg impression	ORG
ijtc-1533	394	2	south african	NORP
ijtc-1533	394	3	first	ORDINAL
ijtc-1533	394	4	annual	DATE
ijtc-1533	394	5	825	CARDINAL
ijtc-1533	394	6	ilomata international journal of tax & accounting	ORG
ijtc-1533	394	7	mena region	LOC
ijtc-1533	395	1	69-80	CARDINAL
ijtc-1533	396	1	maleka	PERSON
ijtc-1533	396	2	r. m.	PERSON
ijtc-1533	396	3	2021	CARDINAL
ijtc-1533	397	1	south africa	GPE
ijtc-1533	398	1	r., & lai	ORG
ijtc-1533	398	2	a.	PERSON
ijtc-1533	398	3	2016	DATE
ijtc-1533	400	1	journal of management & governance	ORG
ijtc-1533	400	2	20	CARDINAL
ijtc-1533	400	3	295-320	CARDINAL
ijtc-1533	401	1	d. m.	PERSON
ijtc-1533	401	2	n. m.	PERSON
ijtc-1533	401	3	2007	DATE
ijtc-1533	403	1	27	CARDINAL
ijtc-1533	403	2	116	CARDINAL
ijtc-1533	404	1	d. m.	PERSON
ijtc-1533	404	2	brennan	PERSON
ijtc-1533	404	3	n. m.	PERSON
ijtc-1533	404	4	s. j. (	PERSON
ijtc-1533	404	5	2011	DATE
ijtc-1533	407	1	mgoyana	PERSON
ijtc-1533	407	2	s., & phesa	ORG
ijtc-1533	407	3	m.	PERSON
ijtc-1533	407	4	2023	CARDINAL
ijtc-1533	408	1	south africa	GPE
ijtc-1533	409	1	journal of business and	ORG
ijtc-1533	409	2	9(4	CARDINAL
ijtc-1533	409	3	551	CARDINAL
ijtc-1533	410	1	l.	PERSON
ijtc-1533	410	2	matenda	ORG
ijtc-1533	410	3	f. r., &	PERSON
ijtc-1533	410	4	m.	PERSON
ijtc-1533	410	5	2023	CARDINAL
ijtc-1533	412	1	11(3	CARDINAL
ijtc-1533	412	2	55	DATE
ijtc-1533	413	1	m.	PERSON
ijtc-1533	413	2	2016	DATE
ijtc-1533	414	1	south african	NORP
ijtc-1533	414	2	annual	DATE
ijtc-1533	415	1	moreno, a.	ORG
ijtc-1533	415	2	jones	PERSON
ijtc-1533	415	3	m. j., & quinn	PERSON
ijtc-1533	415	4	2019	DATE
ijtc-1533	416	1	guinness	ORG
ijtc-1533	417	1	1714-1741	CARDINAL
ijtc-1533	418	1	morris	PERSON
ijtc-1533	418	2	r. d.	PERSON
ijtc-1533	418	3	1987	DATE
ijtc-1533	420	1	18(69	CARDINAL
ijtc-1533	420	2	47-56.48	CARDINAL
ijtc-1533	420	3	g. f.	PERSON
ijtc-1533	420	4	arendse-fourie	ORG
ijtc-1533	421	1	j. m.	PERSON
ijtc-1533	421	2	2022	CARDINAL
ijtc-1533	424	1	south african journal of business management	ORG
ijtc-1533	424	2	53(1	CARDINAL
ijtc-1533	424	3	12	CARDINAL
ijtc-1533	425	1	oliveira	PERSON
ijtc-1533	425	2	j., azevedo	PERSON
ijtc-1533	425	3	f.	PERSON
ijtc-1533	425	4	2016	CARDINAL
ijtc-1533	426	1	portuguese	NORP
ijtc-1533	427	1	21(3	CARDINAL
ijtc-1533	427	2	388	CARDINAL
ijtc-1533	428	1	m.	PERSON
ijtc-1533	428	2	2021	CARDINAL
ijtc-1533	429	1	jse	EVENT
ijtc-1533	429	2	40	CARDINAL
ijtc-1533	430	1	https://protect.checkpoint.com/v2/___https:/www.ilomata.org/index.php/ijtc___.yzjlonvuaxnhbw9iawxlomm6bzoym2nizdvlmmfknme5zdnjmdnhnwqym2y2ogi3zwvhyjo2ojjmmtu6mthjotrlzmq4zde5ogvimdiwnwyyothhmdm1yjixm2vjymnjzdq4nwixothmodexzdg2ndzkzwm0yti2mwy5mzpwolq6tg impression management analysis	ORG
ijtc-1533	430	2	south african	NORP
ijtc-1533	430	3	first	ORDINAL
ijtc-1533	430	4	annual	DATE
ijtc-1533	430	5	826	CARDINAL
ijtc-1533	431	1	ilomata international journal of tax & accounting	ORG
ijtc-1533	431	2	m., & sibanda	ORG
ijtc-1533	431	3	m.	PERSON
ijtc-1533	431	4	2022	CARDINAL
ijtc-1533	432	1	jse	EVENT
ijtc-1533	432	2	40	CARDINAL
ijtc-1533	433	1	8(4	CARDINAL
ijtc-1533	433	2	669-682	CARDINAL
ijtc-1533	434	1	m.	PERSON
ijtc-1533	434	2	m., & gumede	ORG
ijtc-1533	434	3	z. h.	PERSON
ijtc-1533	434	4	2023	CARDINAL
ijtc-1533	435	1	jse	PERSON
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