id	sid	eid	entity	type
ijtc-1548	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-1548	1	2	2714-9838	CARDINAL
ijtc-1548	1	3	2714-9846	CARDINAL
ijtc-1548	1	4	5	CARDINAL
ijtc-1548	1	5	4	CARDINAL
ijtc-1548	1	6	october 2024	DATE
ijtc-1548	1	7	1-20 1	TIME
ijtc-1548	1	8	ilomata international journal of tax & accountinghttps://www.ilomata.org/index.php/ijtc	ORG
ijtc-1548	1	9	south african	NORP
ijtc-1548	1	10	annual	DATE
ijtc-1548	1	11	phesa1	ORG
ijtc-1548	1	12	mgoyana2 1university	ORG
ijtc-1548	1	13	south africa 2university of south africa	GPE
ijtc-1548	1	14	south africa	GPE
ijtc-1548	1	15	september 1, 2024	DATE
ijtc-1548	1	16	october 5	DATE
ijtc-1548	1	17	2024	CARDINAL
ijtc-1548	1	18	october 31	DATE
ijtc-1548	1	19	2024	CARDINAL
ijtc-1548	1	20	m., mgoyana	PERSON
ijtc-1548	1	21	s.	PERSON
ijtc-1548	1	22	2024	CARDINAL
ijtc-1548	2	1	south african	NORP
ijtc-1548	2	2	annual	DATE
ijtc-1548	3	1	ilomata international journal of tax and accounting	ORG
ijtc-1548	3	2	5(4	CARDINAL
ijtc-1548	3	3	90	CARDINAL
ijtc-1548	4	1	https://doi.org/10.61194/ijtc.v5i4.1548	ORG
ijtc-1548	4	2	annual	DATE
ijtc-1548	5	1	forewords	ORG
ijtc-1548	5	2	first	ORDINAL
ijtc-1548	5	3	annual	DATE
ijtc-1548	6	1	annual	DATE
ijtc-1548	6	2	34	CARDINAL
ijtc-1548	13	1	4.0	CARDINAL
ijtc-1548	14	1	south africa	GPE
ijtc-1548	17	1	phesam@ukzn.ac.za1 https://doi.org/10.61194/ijtc.v5i4.1548	ORG
ijtc-1548	17	2	south african	NORP
ijtc-1548	17	3	annual	DATE
ijtc-1548	17	4	mgoyana 2	PERSON
ijtc-1548	17	5	ilomata international journal of tax & accountinghttps://www.ilomata.org/index.php/ijtc	ORG
ijtc-1548	17	6	2008	DATE
ijtc-1548	18	1	annual	DATE
ijtc-1548	21	1	annual	DATE
ijtc-1548	24	1	south african	NORP
ijtc-1548	25	1	first	ORDINAL
ijtc-1548	25	2	south africa	GPE
ijtc-1548	26	1	south africa	GPE
ijtc-1548	27	1	south africa	GPE
ijtc-1548	27	2	treasury	ORG
ijtc-1548	28	1	2021	CARDINAL
ijtc-1548	28	2	2017	DATE
ijtc-1548	29	1	leung et al.	PERSON
ijtc-1548	29	2	2015	DATE
ijtc-1548	31	1	hossain et al.	PERSON
ijtc-1548	31	2	2022	CARDINAL
ijtc-1548	32	1	annual	DATE
ijtc-1548	33	1	annual	DATE
ijtc-1548	33	2	south africa	GPE
ijtc-1548	34	1	annual	DATE
ijtc-1548	34	2	one	CARDINAL
ijtc-1548	39	1	annual	DATE
ijtc-1548	39	2	south africa	GPE
ijtc-1548	40	1	south african	NORP
ijtc-1548	40	2	1998	DATE
ijtc-1548	41	1	south africa	GPE
ijtc-1548	41	2	44	CARDINAL
ijtc-1548	41	3	south african	NORP
ijtc-1548	41	4	annual	DATE
ijtc-1548	41	5	mgoyana 3	FAC
ijtc-1548	41	6	ilomata international journal of tax & accountinghttps://www.ilomata.org/index.php/ijtc	ORG
ijtc-1548	43	1	2012	DATE
ijtc-1548	44	1	nzama	GPE
ijtc-1548	44	2	2019	DATE
ijtc-1548	46	1	the municipal council	ORG
ijtc-1548	46	2	tagesson et al.	ORG
ijtc-1548	46	3	2013	DATE
ijtc-1548	47	1	2014	DATE
ijtc-1548	48	1	south africa	GPE
ijtc-1548	49	1	2013	DATE
ijtc-1548	51	1	2023	CARDINAL
ijtc-1548	52	1	2012	DATE
ijtc-1548	53	1	annual	DATE
ijtc-1548	55	1	annual	DATE
ijtc-1548	57	1	annual	DATE
ijtc-1548	58	1	2021	CARDINAL
ijtc-1548	59	1	wilson	ORG
ijtc-1548	59	2	2014	DATE
ijtc-1548	62	1	south african	NORP
ijtc-1548	62	2	annual	DATE
ijtc-1548	62	3	mgoyana 4	PERSON
ijtc-1548	62	4	ilomata international journal of tax & accountinghttps://www.ilomata.org/index.php/ijtc	ORG
ijtc-1548	62	5	2021	CARDINAL
ijtc-1548	63	1	annual	DATE
ijtc-1548	63	2	moloi & adelowotan	ORG
ijtc-1548	63	3	2018	DATE
ijtc-1548	64	1	annual	DATE
ijtc-1548	65	1	2019	DATE
ijtc-1548	66	1	2021	CARDINAL
ijtc-1548	66	2	annual	DATE
ijtc-1548	67	1	annual	DATE
ijtc-1548	68	1	2022a	DATE
ijtc-1548	69	1	south africa	GPE
ijtc-1548	70	1	south africa	GPE
ijtc-1548	70	2	2021	CARDINAL
ijtc-1548	72	1	•	CARDINAL
ijtc-1548	73	1	•	CARDINAL
ijtc-1548	75	1	2021	CARDINAL
ijtc-1548	75	2	40	CARDINAL
ijtc-1548	75	3	jse	FAC
ijtc-1548	76	1	south african	NORP
ijtc-1548	78	1	1	CARDINAL
ijtc-1548	78	2	south african	NORP
ijtc-1548	78	3	2	CARDINAL
ijtc-1548	78	4	south african	NORP
ijtc-1548	78	5	3	CARDINAL
ijtc-1548	79	1	south african	NORP
ijtc-1548	79	2	south african	NORP
ijtc-1548	79	3	annual	DATE
ijtc-1548	79	4	mgoyana 5	FAC
ijtc-1548	79	5	ilomata international journal of tax & accountinghttps://www.ilomata.org/index.php/ijtc	ORG
ijtc-1548	79	6	south african	NORP
ijtc-1548	80	1	annual	DATE
ijtc-1548	82	1	2022b	DATE
ijtc-1548	83	1	2011	DATE
ijtc-1548	84	1	2017	DATE
ijtc-1548	85	1	annual	DATE
ijtc-1548	85	2	rodrigues et al.	PERSON
ijtc-1548	85	3	2021	CARDINAL
ijtc-1548	86	1	beattie & jones	ORG
ijtc-1548	86	2	2000	DATE
ijtc-1548	87	1	beattie & jones	ORG
ijtc-1548	87	2	2000	DATE
ijtc-1548	88	1	rodrigues et al.	PERSON
ijtc-1548	88	2	2021	CARDINAL
ijtc-1548	90	1	2017	DATE
ijtc-1548	91	1	2017	DATE
ijtc-1548	92	1	2022b	DATE
ijtc-1548	93	1	2016	DATE
ijtc-1548	94	1	brennan &	ORG
ijtc-1548	94	2	2013	DATE
ijtc-1548	95	1	south african	NORP
ijtc-1548	95	2	annual	DATE
ijtc-1548	95	3	mgoyana 6	FAC
ijtc-1548	95	4	ilomata international journal of tax & accountinghttps://www.ilomata.org/index.php/ijtc	ORG
ijtc-1548	95	5	2001	DATE
ijtc-1548	97	1	2017	CARDINAL
ijtc-1548	98	1	2022b	DATE
ijtc-1548	99	1	south africa	GPE
ijtc-1548	99	2	second	ORDINAL
ijtc-1548	99	3	eight	CARDINAL
ijtc-1548	100	1	south africa	GPE
ijtc-1548	100	2	magagula	NORP
ijtc-1548	101	1	2022	CARDINAL
ijtc-1548	101	2	only eight	CARDINAL
ijtc-1548	102	1	5	CARDINAL
ijtc-1548	102	2	6	CARDINAL
ijtc-1548	104	1	south africa	GPE
ijtc-1548	104	2	more than one	CARDINAL
ijtc-1548	104	3	magagula	NORP
ijtc-1548	104	4	2019	DATE
ijtc-1548	105	1	magagula	NORP
ijtc-1548	105	2	2019	DATE
ijtc-1548	106	1	2007	DATE
ijtc-1548	107	1	atkinson et al.	ORG
ijtc-1548	107	2	2003	DATE
ijtc-1548	108	1	magagula	NORP
ijtc-1548	108	2	2022	CARDINAL
ijtc-1548	109	1	magagula et al.	PERSON
ijtc-1548	109	2	2022	CARDINAL
ijtc-1548	110	1	the district council	ORG
ijtc-1548	110	2	2015	DATE
ijtc-1548	112	1	south african	NORP
ijtc-1548	112	2	annual	DATE
ijtc-1548	112	3	mgoyana 7	FAC
ijtc-1548	112	4	ilomata international journal of tax & accountinghttps://www.ilomata.org/index.php/ijtc	ORG
ijtc-1548	112	5	south africa	GPE
ijtc-1548	113	1	annual	DATE
ijtc-1548	113	2	annual	DATE
ijtc-1548	113	3	2018	DATE
ijtc-1548	114	1	annual	DATE
ijtc-1548	114	2	2018	DATE
ijtc-1548	115	1	annual	DATE
ijtc-1548	115	2	tagesson et al.	ORG
ijtc-1548	115	3	2013	DATE
ijtc-1548	116	1	annual	DATE
ijtc-1548	117	1	annual	DATE
ijtc-1548	117	2	cheng et al.	PERSON
ijtc-1548	117	3	2014	DATE
ijtc-1548	118	1	annual	DATE
ijtc-1548	118	2	annual	DATE
ijtc-1548	118	3	cheng et al.	PERSON
ijtc-1548	118	4	2014	DATE
ijtc-1548	119	1	annual	DATE
ijtc-1548	119	2	adams & simnett,	ORG
ijtc-1548	119	3	2011	DATE
ijtc-1548	120	1	annual	DATE
ijtc-1548	120	2	south africa	GPE
ijtc-1548	121	1	annual	DATE
ijtc-1548	122	1	first	ORDINAL
ijtc-1548	122	2	annual	DATE
ijtc-1548	123	1	2021	CARDINAL
ijtc-1548	124	1	south africa	GPE
ijtc-1548	124	2	annual	DATE
ijtc-1548	124	3	2017	DATE
ijtc-1548	125	1	leung et al.	PERSON
ijtc-1548	125	2	2015	DATE
ijtc-1548	127	1	south africa	GPE
ijtc-1548	128	1	beattie & jones	ORG
ijtc-1548	128	2	2000	DATE
ijtc-1548	128	3	clatworthy & jones	ORG
ijtc-1548	128	4	2006	DATE
ijtc-1548	128	5	2021	CARDINAL
ijtc-1548	129	1	south african	NORP
ijtc-1548	129	2	annual	DATE
ijtc-1548	129	3	mgoyana 8	FAC
ijtc-1548	129	4	ilomata international journal of tax & accountinghttps://www.ilomata.org/index.php/ijtc	ORG
ijtc-1548	129	5	2017	DATE
ijtc-1548	130	1	leung et al.	PERSON
ijtc-1548	130	2	2015	DATE
ijtc-1548	132	1	clatworthy & jones	ORG
ijtc-1548	132	2	2003	DATE
ijtc-1548	133	1	beattie	PERSON
ijtc-1548	133	2	jones	PERSON
ijtc-1548	133	3	2000	DATE
ijtc-1548	134	1	leung et al.	PERSON
ijtc-1548	134	2	2015	DATE
ijtc-1548	135	1	annual	DATE
ijtc-1548	135	2	2023	CARDINAL
ijtc-1548	136	1	yang & liu	ORG
ijtc-1548	136	2	2017	DATE
ijtc-1548	139	1	yang & liu	ORG
ijtc-1548	139	2	2017	DATE
ijtc-1548	140	1	yang & liu	ORG
ijtc-1548	140	2	2017	DATE
ijtc-1548	141	1	yang	PERSON
ijtc-1548	141	2	liu	PERSON
ijtc-1548	141	3	2017	DATE
ijtc-1548	142	1	jung et al	PERSON
ijtc-1548	143	1	2015	DATE
ijtc-1548	144	1	2022a	DATE
ijtc-1548	144	2	2021	CARDINAL
ijtc-1548	145	1	south african	NORP
ijtc-1548	145	2	annual	DATE
ijtc-1548	145	3	mgoyana 9	FAC
ijtc-1548	145	4	ilomata international journal of tax & accountinghttps://www.ilomata.org/index.php/ijtc	ORG
ijtc-1548	147	1	2016	DATE
ijtc-1548	147	2	2017	DATE
ijtc-1548	149	1	2017	CARDINAL
ijtc-1548	150	1	2021	CARDINAL
ijtc-1548	151	1	south africa	GPE
ijtc-1548	153	1	annual	DATE
ijtc-1548	153	2	south africa	GPE
ijtc-1548	155	1	south africa	GPE
ijtc-1548	158	1	annual	DATE
ijtc-1548	158	2	south african	NORP
ijtc-1548	159	1	financial year	DATE
ijtc-1548	160	1	1-07-2021	TIME
ijtc-1548	160	2	south africa	GPE
ijtc-1548	161	1	2022	CARDINAL
ijtc-1548	161	2	south africa	GPE
ijtc-1548	162	1	annual	DATE
ijtc-1548	162	2	south africa	GPE
ijtc-1548	163	1	south african	NORP
ijtc-1548	163	2	annual	DATE
ijtc-1548	163	3	mgoyana 10	FAC
ijtc-1548	163	4	ilomata international journal of tax & accounting	ORG
ijtc-1548	163	5	44	CARDINAL
ijtc-1548	163	6	south african	NORP
ijtc-1548	164	1	44	CARDINAL
ijtc-1548	164	2	two	CARDINAL
ijtc-1548	164	3	annual	DATE
ijtc-1548	164	4	2022	CARDINAL
ijtc-1548	165	1	annual	DATE
ijtc-1548	165	2	eight	CARDINAL
ijtc-1548	166	1	annual	DATE
ijtc-1548	168	1	34	CARDINAL
ijtc-1548	171	1	2014	DATE
ijtc-1548	172	1	2014	DATE
ijtc-1548	173	1	craig	ORG
ijtc-1548	173	2	2017	DATE
ijtc-1548	175	1	•	CARDINAL
ijtc-1548	175	2	•	CARDINAL
ijtc-1548	176	1	the preceding year	DATE
ijtc-1548	177	1	the preceding year	DATE
ijtc-1548	178	1	12	CARDINAL
ijtc-1548	178	2	5	CARDINAL
ijtc-1548	178	3	the preceding year	DATE
ijtc-1548	178	4	up to 17	CARDINAL
ijtc-1548	180	1	8	CARDINAL
ijtc-1548	180	2	9	CARDINAL
ijtc-1548	180	3	the preceding year	DATE
ijtc-1548	181	1	17	CARDINAL
ijtc-1548	182	1	south africa’s	GPE
ijtc-1548	183	1	17	CARDINAL
ijtc-1548	183	2	south african	NORP
ijtc-1548	183	3	17	CARDINAL
ijtc-1548	183	4	south african	NORP
ijtc-1548	184	1	south african	NORP
ijtc-1548	184	2	annual	DATE
ijtc-1548	184	3	mgoyana 11	FAC
ijtc-1548	184	4	ilomata international journal of tax & accounting	ORG
ijtc-1548	186	1	microsoft	ORG
ijtc-1548	188	1	microsoft	ORG
ijtc-1548	189	1	south africa	GPE
ijtc-1548	190	1	mann-whitney u test	ORG
ijtc-1548	192	1	secondly	ORDINAL
ijtc-1548	193	1	two	CARDINAL
ijtc-1548	193	2	mann-whitney u test appropriate	ORG
ijtc-1548	194	1	mann-whitney	ORG
ijtc-1548	194	2	clatworthy & jones	ORG
ijtc-1548	194	3	2006	DATE
ijtc-1548	195	1	2022a	DATE
ijtc-1548	195	2	phesa &	ORG
ijtc-1548	195	3	2023	CARDINAL
ijtc-1548	195	4	2017	DATE
ijtc-1548	197	1	south african	NORP
ijtc-1548	198	1	1	CARDINAL
ijtc-1548	198	2	834	CARDINAL
ijtc-1548	198	3	2,3	CARDINAL
ijtc-1548	198	4	848	CARDINAL
ijtc-1548	198	5	2,2	CARDINAL
ijtc-1548	199	1	1,68%	PERCENT
ijtc-1548	199	2	4,55%	PERCENT
ijtc-1548	200	1	annual	DATE
ijtc-1548	200	2	south african	NORP
ijtc-1548	200	3	annual	DATE
ijtc-1548	200	4	mgoyana 12	FAC
ijtc-1548	200	5	ilomata international journal of tax & accounting	ORG
ijtc-1548	202	1	1	CARDINAL
ijtc-1548	202	2	17 834 334	QUANTITY
ijtc-1548	202	3	404	CARDINAL
ijtc-1548	202	4	1 761	QUANTITY
ijtc-1548	202	5	17 848	CARDINAL
ijtc-1548	202	6	472	CARDINAL
ijtc-1548	202	7	248 1 960	CARDINAL
ijtc-1548	202	8	34 1 682 806	QUANTITY
ijtc-1548	202	9	652	CARDINAL
ijtc-1548	202	10	17	CARDINAL
ijtc-1548	202	11	17	CARDINAL
ijtc-1548	202	12	1 6,5	CARDINAL
ijtc-1548	202	13	34 4,5 2,5	QUANTITY
ijtc-1548	202	14	2 12,5	CARDINAL
ijtc-1548	202	15	mann-whitney	PERSON
ijtc-1548	202	16	mann-whitney u test	PERSON
ijtc-1548	203	1	2	CARDINAL
ijtc-1548	203	2	17,06	CARDINAL
ijtc-1548	203	3	5,16%	PERCENT
ijtc-1548	204	1	305	CARDINAL
ijtc-1548	204	2	290	CARDINAL
ijtc-1548	204	3	0,52%	PERCENT
ijtc-1548	205	1	mannwhitney	PERSON
ijtc-1548	205	2	the statistics u=137.000	ORG
ijtc-1548	206	1	2	CARDINAL
ijtc-1548	206	2	0,796	CARDINAL
ijtc-1548	207	1	0,796	CARDINAL
ijtc-1548	207	2	two	CARDINAL
ijtc-1548	210	1	2022b	DATE
ijtc-1548	211	1	2017	DATE
ijtc-1548	213	1	mann-whitney	PERSON
ijtc-1548	213	2	2	CARDINAL
ijtc-1548	213	3	18,71	CARDINAL
ijtc-1548	213	4	14,86%	PERCENT
ijtc-1548	213	5	16,29	CARDINAL
ijtc-1548	214	1	318	CARDINAL
ijtc-1548	214	2	14,80%	PERCENT
ijtc-1548	214	3	277	CARDINAL
ijtc-1548	215	1	mann-whitney	PERSON
ijtc-1548	215	2	u=124,000	GPE
ijtc-1548	215	3	z=-0,717	PERSON
ijtc-1548	215	4	two	CARDINAL
ijtc-1548	216	1	south african	NORP
ijtc-1548	216	2	annual	DATE
ijtc-1548	216	3	mgoyana 13	FAC
ijtc-1548	216	4	ilomata international journal of tax & accounting	ORG
ijtc-1548	217	1	2021	CARDINAL
ijtc-1548	219	1	annual	DATE
ijtc-1548	220	1	2	CARDINAL
ijtc-1548	220	2	mann-whitney u test n	PERSON
ijtc-1548	220	3	17	CARDINAL
ijtc-1548	220	4	305	CARDINAL
ijtc-1548	220	5	17	CARDINAL
ijtc-1548	220	6	290	CARDINAL
ijtc-1548	220	7	mann-whitney u	ORG
ijtc-1548	220	8	w	PERSON
ijtc-1548	221	1	137,000	CARDINAL
ijtc-1548	221	2	0,796	CARDINAL
ijtc-1548	221	3	17	CARDINAL
ijtc-1548	221	4	318	CARDINAL
ijtc-1548	221	5	17	CARDINAL
ijtc-1548	221	6	277	CARDINAL
ijtc-1548	221	7	mann-whitney u	ORG
ijtc-1548	221	8	w	PERSON
ijtc-1548	222	1	124,000	CARDINAL
ijtc-1548	222	2	277,000	MONEY
ijtc-1548	222	3	0,473	CARDINAL
ijtc-1548	222	4	second	ORDINAL
ijtc-1548	222	5	south african	NORP
ijtc-1548	223	1	3	CARDINAL
ijtc-1548	223	2	17%	PERCENT
ijtc-1548	223	3	24%	PERCENT
ijtc-1548	225	1	32%	PERCENT
ijtc-1548	225	2	40%	PERCENT
ijtc-1548	228	1	3	CARDINAL
ijtc-1548	228	2	17 17%	PERCENT
ijtc-1548	228	3	9%	PERCENT
ijtc-1548	228	4	49%	PERCENT
ijtc-1548	228	5	0%	PERCENT
ijtc-1548	228	6	32%	PERCENT
ijtc-1548	228	7	17 24%	PERCENT
ijtc-1548	228	8	10%	PERCENT
ijtc-1548	228	9	41%	PERCENT
ijtc-1548	228	10	5%	PERCENT
ijtc-1548	228	11	40%	PERCENT
ijtc-1548	228	12	34 41%	PERCENT
ijtc-1548	228	13	19%	PERCENT
ijtc-1548	228	14	90%	PERCENT
ijtc-1548	228	15	5%	PERCENT
ijtc-1548	228	16	72%	PERCENT
ijtc-1548	228	17	south african	NORP
ijtc-1548	228	18	annual	DATE
ijtc-1548	228	19	mgoyana 14	FAC
ijtc-1548	228	20	ilomata international journal of tax & accounting	ORG
ijtc-1548	228	21	mann-whitney	ORG
ijtc-1548	228	22	4	CARDINAL
ijtc-1548	228	23	14,44	DATE
ijtc-1548	228	24	20,56	CARDINAL
ijtc-1548	229	1	245,50	CARDINAL
ijtc-1548	229	2	349,50	DATE
ijtc-1548	230	1	mann-whitney test statistics	ORG
ijtc-1548	230	2	0,073	CARDINAL
ijtc-1548	230	3	0,05	ORG
ijtc-1548	230	4	two	CARDINAL
ijtc-1548	233	1	2017	CARDINAL
ijtc-1548	234	1	two	CARDINAL
ijtc-1548	235	1	2016	DATE
ijtc-1548	237	1	4	CARDINAL
ijtc-1548	237	2	mann-whitney u test n	ORG
ijtc-1548	237	3	17	CARDINAL
ijtc-1548	237	4	245,50	CARDINAL
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ijtc-1548	237	6	349,50	CARDINAL
ijtc-1548	237	7	mann-whitney u	ORG
ijtc-1548	237	8	w	PERSON
ijtc-1548	238	1	92,500 245,500	CARDINAL
ijtc-1548	238	2	0,073	CARDINAL
ijtc-1548	238	3	third	ORDINAL
ijtc-1548	238	4	south african	NORP
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ijtc-1548	242	1	5	CARDINAL
ijtc-1548	242	2	23,4	CARDINAL
ijtc-1548	242	3	28,4	CARDINAL
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ijtc-1548	244	1	south african	NORP
ijtc-1548	244	2	annual	DATE
ijtc-1548	244	3	mgoyana 15	FAC
ijtc-1548	244	4	ilomata international journal of tax & accounting	ORG
ijtc-1548	244	5	5	CARDINAL
ijtc-1548	244	6	17	CARDINAL
ijtc-1548	244	7	1 56	CARDINAL
ijtc-1548	244	8	17 28,4	CARDINAL
ijtc-1548	245	1	10 58	CARDINAL
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ijtc-1548	245	4	compilation mann-whitney	PERSON
ijtc-1548	245	5	6	CARDINAL
ijtc-1548	245	6	16,09	CARDINAL
ijtc-1548	245	7	17,53%	PERCENT
ijtc-1548	245	8	18,91	CARDINAL
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ijtc-1548	246	2	17,55%	PERCENT
ijtc-1548	246	3	321,50	CARDINAL
ijtc-1548	247	1	mann-whitney u test statistics	PERSON
ijtc-1548	247	2	z=--0,827	NORP
ijtc-1548	247	3	two	CARDINAL
ijtc-1548	250	1	2020	DATE
ijtc-1548	251	1	2022	CARDINAL
ijtc-1548	255	1	6	CARDINAL
ijtc-1548	255	2	mann-whitney u test	PERSON
ijtc-1548	256	1	17	CARDINAL
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ijtc-1548	256	5	mann-whitney u	ORG
ijtc-1548	256	6	w	PERSON
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ijtc-1548	259	1	mann-whitney	ORG
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ijtc-1548	262	1	south african	NORP
ijtc-1548	262	2	annual	DATE
ijtc-1548	262	3	mgoyana 16	FAC
ijtc-1548	262	4	ilomata international journal of tax & accounting	ORG
ijtc-1548	265	1	2022b	DATE
ijtc-1548	268	1	mann-whitney	ORG
ijtc-1548	269	1	uk	GPE
ijtc-1548	269	2	clatworthy	GPE
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ijtc-1548	270	1	2017	CARDINAL
ijtc-1548	271	1	yan et al	PERSON
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ijtc-1548	279	2	mdhluli et al	PERSON
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ijtc-1548	279	4	2022	CARDINAL
ijtc-1548	280	1	2022b).however	CARDINAL
ijtc-1548	281	1	2021	CARDINAL
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ijtc-1548	282	1	2017	CARDINAL
ijtc-1548	282	2	2022	CARDINAL
ijtc-1548	284	1	2023	CARDINAL
ijtc-1548	285	1	annual	DATE
ijtc-1548	287	1	annual	DATE
ijtc-1548	288	1	south africa	GPE
ijtc-1548	289	1	south africa	GPE
ijtc-1548	290	1	south african	NORP
ijtc-1548	291	1	south african	NORP
ijtc-1548	291	2	annual	DATE
ijtc-1548	291	3	mgoyana 17	FAC
ijtc-1548	291	4	ilomata international journal of tax & accounting	ORG
ijtc-1548	292	1	three	CARDINAL
ijtc-1548	293	1	south africa	GPE
ijtc-1548	296	1	annual	DATE
ijtc-1548	298	1	the coordinating department	ORG
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ijtc-1548	299	3	r.	NORP
ijtc-1548	299	4	2011	DATE
ijtc-1548	300	1	australia	GPE
ijtc-1548	301	1	australian	NORP
ijtc-1548	301	2	292-301	CARDINAL
ijtc-1548	302	1	w.	PERSON
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ijtc-1548	303	1	annual	DATE
ijtc-1548	304	1	european	NORP
ijtc-1548	304	2	3	CARDINAL
ijtc-1548	305	1	atkinson	GPE
ijtc-1548	305	2	d.	NORP
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ijtc-1548	305	5	w.	PERSON
ijtc-1548	305	6	2003	DATE
ijtc-1548	307	1	south african	NORP
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ijtc-1548	308	2	m. j. (	PERSON
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ijtc-1548	310	1	journal of international accounting	ORG
ijtc-1548	310	2	9(2	CARDINAL
ijtc-1548	310	3	159	CARDINAL
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ijtc-1548	311	4	2013	DATE
ijtc-1548	313	1	109	CARDINAL
ijtc-1548	314	1	cen	PERSON
ijtc-1548	314	2	z., & cai	ORG
ijtc-1548	314	3	r.	PERSON
ijtc-1548	314	4	2014	DATE
ijtc-1548	315	1	australian	NORP
ijtc-1548	316	1	8(3	DATE
ijtc-1548	316	2	3-22	CARDINAL
ijtc-1548	317	1	cheng	PERSON
ijtc-1548	317	2	w.	PERSON
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ijtc-1548	317	5	2014	DATE
ijtc-1548	319	1	journal of international financial management & accounting	ORG
ijtc-1548	319	2	90	CARDINAL
ijtc-1548	320	1	clatworthy	PERSON
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ijtc-1548	320	4	2003	DATE
ijtc-1548	322	1	33(3	CARDINAL
ijtc-1548	322	2	171-185	CARDINAL
ijtc-1548	323	1	clatworthy	PERSON
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ijtc-1548	323	3	m. j. (	PERSON
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ijtc-1548	325	1	493-511	CARDINAL
ijtc-1548	326	1	south african	NORP
ijtc-1548	326	2	annual	DATE
ijtc-1548	326	3	mgoyana 18	FAC
ijtc-1548	326	4	ilomata international journal of tax & accounting	ORG
ijtc-1548	326	5	craig	ORG
ijtc-1548	326	6	s. e.	PERSON
ijtc-1548	326	7	2017	CARDINAL
ijtc-1548	327	1	south african	NORP
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ijtc-1548	328	2	m.	PERSON
ijtc-1548	328	3	2022a	DATE
ijtc-1548	329	1	covid-19	PRODUCT
ijtc-1548	329	2	jse	ORG
ijtc-1548	330	1	8(4	CARDINAL
ijtc-1548	330	2	510	CARDINAL
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ijtc-1548	331	2	m. (	PERSON
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ijtc-1548	332	2	jse	ORG
ijtc-1548	333	1	8(4	CARDINAL
ijtc-1548	333	2	501	CARDINAL
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ijtc-1548	334	6	2022	CARDINAL
ijtc-1548	335	1	covid-19	DATE
ijtc-1548	335	2	annual	DATE
ijtc-1548	336	1	asian journal of economics	ORG
ijtc-1548	337	1	jung	PERSON
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ijtc-1548	337	4	j. p.	PERSON
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ijtc-1548	339	1	ssrn	DATE
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ijtc-1548	340	2	c. l. d.	PERSON
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ijtc-1548	340	4	d. (	GPE
ijtc-1548	340	5	2008	DATE
ijtc-1548	342	1	7(3	CARDINAL
ijtc-1548	342	2	217	CARDINAL
ijtc-1548	343	1	leung	PERSON
ijtc-1548	343	2	s.	GPE
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ijtc-1548	343	5	j. (	PERSON
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ijtc-1548	344	1	annual	DATE
ijtc-1548	345	1	british	NORP
ijtc-1548	345	2	275	CARDINAL
ijtc-1548	346	1	magagula	GPE
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ijtc-1548	346	7	2022	CARDINAL
ijtc-1548	347	1	south africa	GPE
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ijtc-1548	348	1	africa	LOC
ijtc-1548	348	2	628	CARDINAL
ijtc-1548	349	1	magagula	GPE
ijtc-1548	349	2	d. n.	PERSON
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ijtc-1548	349	4	r. m.	PERSON
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ijtc-1548	349	6	k. b.	PERSON
ijtc-1548	350	1	2019	DATE
ijtc-1548	351	1	south africa	GPE
ijtc-1548	352	1	ehlanzeni district	LOC
ijtc-1548	353	1	southern africa	GPE
ijtc-1548	353	2	15(1	CARDINAL
ijtc-1548	353	3	10	CARDINAL
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ijtc-1548	354	2	b. f. (	PERSON
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ijtc-1548	356	1	23	CARDINAL
ijtc-1548	356	2	72-95	DATE
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ijtc-1548	359	3	15(1	CARDINAL
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ijtc-1548	360	5	m.	PERSON
ijtc-1548	360	6	2023	CARDINAL
ijtc-1548	361	1	south africa	GPE
ijtc-1548	362	1	11(3	CARDINAL
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ijtc-1548	364	1	south africa	GPE
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ijtc-1548	365	2	4(6	DATE
ijtc-1548	365	3	1790-1821	DATE
ijtc-1548	366	1	moloi	PERSON
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ijtc-1548	366	3	m. (	PERSON
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ijtc-1548	367	1	south african	NORP
ijtc-1548	367	2	annual	DATE
ijtc-1548	368	1	southern african journal	ORG
ijtc-1548	368	2	20(1	CARDINAL
ijtc-1548	368	3	115	CARDINAL
ijtc-1548	369	1	south african	NORP
ijtc-1548	369	2	annual	DATE
ijtc-1548	369	3	mgoyana 19	FAC
ijtc-1548	369	4	ilomata international journal of tax & accounting	ORG
ijtc-1548	369	5	moola	ORG
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ijtc-1548	370	1	south african	NORP
ijtc-1548	370	2	annual	DATE
ijtc-1548	371	1	b.	PERSON
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ijtc-1548	371	3	m.	PERSON
ijtc-1548	371	4	2023	CARDINAL
ijtc-1548	373	1	international journal of environmental	ORG
ijtc-1548	373	2	4(5	DATE
ijtc-1548	373	3	1436-1453	DATE
ijtc-1548	374	1	2012	DATE
ijtc-1548	376	1	nzama	ORG
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ijtc-1548	377	1	south africa	GPE
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ijtc-1548	378	4	2020	DATE
ijtc-1548	380	1	northern europe	LOC
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ijtc-1548	383	4	2022	CARDINAL
ijtc-1548	384	1	eastern cape	LOC
ijtc-1548	384	2	south africa	GPE
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ijtc-1548	385	1	m., & sibanda	ORG
ijtc-1548	385	2	m.	PERSON
ijtc-1548	385	3	2022	CARDINAL
ijtc-1548	386	1	jse	EVENT
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ijtc-1548	387	1	8(4	CARDINAL
ijtc-1548	387	2	669-682	CARDINAL
ijtc-1548	388	1	m., & sibanda	ORG
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ijtc-1548	390	1	9(3	CARDINAL
ijtc-1548	390	2	383	CARDINAL
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ijtc-1548	391	4	2023	CARDINAL
ijtc-1548	392	1	jse	PERSON
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ijtc-1548	393	1	4(4	CARDINAL
ijtc-1548	393	2	1162-1179	DATE
ijtc-1548	394	1	pretorius	ORG
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ijtc-1548	396	1	sa journal of human resource management	ORG
ijtc-1548	396	2	5(3	CARDINAL
ijtc-1548	396	3	19-29	CARDINAL
ijtc-1548	397	1	n. e.	PERSON
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ijtc-1548	398	1	annual	DATE
ijtc-1548	398	2	kwazulu	GPE
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ijtc-1548	398	11	2021	CARDINAL
ijtc-1548	399	1	brazilian	NORP
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ijtc-1548	402	2	2015	CARDINAL
ijtc-1548	403	1	south africa	GPE
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ijtc-1548	403	3	stellenbosch university	ORG
ijtc-1548	404	1	south african	NORP
ijtc-1548	404	2	annual	DATE
ijtc-1548	404	3	mgoyana 20	FAC
ijtc-1548	404	4	ilomata international journal of tax & accounting	ORG
ijtc-1548	404	5	2013	DATE
ijtc-1548	405	1	annual	DATE
ijtc-1548	405	2	nelson mandela	PERSON
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ijtc-1548	406	1	m.	PERSON
ijtc-1548	406	2	2018	DATE
ijtc-1548	408	1	southern african business review	ORG
ijtc-1548	408	2	22(1	TIME
ijtc-1548	409	1	tagesson	GPE
ijtc-1548	409	2	t.	GPE
ijtc-1548	409	3	m., & ekström	ORG
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ijtc-1548	409	5	2013	DATE
ijtc-1548	410	1	swedish	NORP
ijtc-1548	410	2	annual	DATE
ijtc-1548	411	1	journal of management & governance	ORG
ijtc-1548	411	2	17	CARDINAL
ijtc-1548	411	3	217	CARDINAL
ijtc-1548	412	1	wilson	ORG
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ijtc-1548	414	1	1-376	CARDINAL
ijtc-1548	415	1	b.	PERSON
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ijtc-1548	415	3	j. (	PERSON
ijtc-1548	415	4	2019	DATE
ijtc-1548	417	1	pacific accounting review	ORG
ijtc-1548	417	2	31(3	CARDINAL
ijtc-1548	417	3	462	CARDINAL
ijtc-1548	418	1	yang	PERSON
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ijtc-1548	418	3	2017	CARDINAL
ijtc-1548	420	1	47(6	DATE
ijtc-1548	420	2	673	CARDINAL
ijtc-1548	421	1	moola-yasseen	PERSON
ijtc-1548	421	2	m., & padia	ORG
ijtc-1548	421	3	2017	CARDINAL
ijtc-1548	422	1	south african	NORP
ijtc-1548	422	2	annual	DATE
ijtc-1548	423	1	communicare	PERSON
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ijtc-1548	424	2	36(1	CARDINAL
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