id	sid	eid	entity	type
ijtc-647	1	1	the illomata international journal of management ilomata international journal of tax & accounting p-issn	ORG
ijtc-647	1	2	2714-9838	CARDINAL
ijtc-647	1	3	2714-9846	CARDINAL
ijtc-647	1	4	4	CARDINAL
ijtc-647	1	5	1	CARDINAL
ijtc-647	2	1	38	CARDINAL
ijtc-647	2	2	ilomata international journal of tax & accounting	ORG
ijtc-647	2	3	frank mwombeki college of business education	ORG
ijtc-647	2	4	tanzania	GPE
ijtc-647	3	1	november 26	DATE
ijtc-647	3	2	2022	CARDINAL
ijtc-647	3	3	january 25	DATE
ijtc-647	3	4	2023	CARDINAL
ijtc-647	3	5	january 31	DATE
ijtc-647	3	6	2023	CARDINAL
ijtc-647	3	7	f.	PERSON
ijtc-647	3	8	2023	CARDINAL
ijtc-647	5	1	ilomata international journal of tax and accounting	ORG
ijtc-647	5	2	4(1	CARDINAL
ijtc-647	5	3	38	CARDINAL
ijtc-647	6	1	https://doi.org/10.52728/ijtc.v4i1.647	ORG
ijtc-647	6	2	ac	ORG
ijtc-647	6	3	tanzania	GPE
ijtc-647	7	1	ac	ORG
ijtc-647	7	2	tanzania	GPE
ijtc-647	9	1	230	CARDINAL
ijtc-647	9	2	cag	ORG
ijtc-647	9	3	2014/15	CARDINAL
ijtc-647	9	4	2019/20	CARDINAL
ijtc-647	13	1	ac	ORG
ijtc-647	14	1	ac	ORG
ijtc-647	16	1	eao	ORG
ijtc-647	16	2	ac	ORG
ijtc-647	18	1	4.0	CARDINAL
ijtc-647	19	1	tanzania	GPE
ijtc-647	20	1	tanzania	GPE
ijtc-647	20	2	one	CARDINAL
ijtc-647	20	3	2017	CARDINAL
ijtc-647	20	4	baker et al.	PERSON
ijtc-647	20	5	2006	DATE
ijtc-647	21	1	dorotinsky	PERSON
ijtc-647	21	2	2007	DATE
ijtc-647	22	1	ilomata international journal of tax & accounting	ORG
ijtc-647	23	1	brignall & modell	ORG
ijtc-647	23	2	2000	DATE
ijtc-647	24	1	brignall & modell	ORG
ijtc-647	24	2	2000	DATE
ijtc-647	25	1	frm	PERSON
ijtc-647	25	2	güleç & bektaş	ORG
ijtc-647	25	3	2019	DATE
ijtc-647	25	4	1993	DATE
ijtc-647	27	1	enron	ORG
ijtc-647	27	2	petra & spieler	ORG
ijtc-647	27	3	2020	DATE
ijtc-647	28	1	2009	DATE
ijtc-647	30	1	2018	DATE
ijtc-647	30	2	2015	DATE
ijtc-647	30	3	2018	DATE
ijtc-647	30	4	2021	DATE
ijtc-647	32	1	2018	DATE
ijtc-647	32	2	italian	NORP
ijtc-647	34	1	2021	CARDINAL
ijtc-647	34	2	indonesia	GPE
ijtc-647	36	1	ac	ORG
ijtc-647	37	1	ac	ORG
ijtc-647	37	2	2014	DATE
ijtc-647	37	3	2021	DATE
ijtc-647	38	1	ac	ORG
ijtc-647	39	1	tanzania	GPE
ijtc-647	39	2	two	CARDINAL
ijtc-647	39	3	each financial year	DATE
ijtc-647	39	4	the ministry of finance	ORG
ijtc-647	39	5	ac	ORG
ijtc-647	41	1	first	ORDINAL
ijtc-647	42	1	2020	DATE
ijtc-647	43	1	cag	ORG
ijtc-647	44	1	tanzania	GPE
ijtc-647	46	1	secondly	ORDINAL
ijtc-647	49	1	ilomata international journal of tax & accounting	ORG
ijtc-647	51	1	rdt	ORG
ijtc-647	52	1	pugh & hickson, 1997	ORG
ijtc-647	52	2	2001	DATE
ijtc-647	54	1	one	CARDINAL
ijtc-647	55	1	masud et al.	PERSON
ijtc-647	55	2	2018	DATE
ijtc-647	56	1	nandi et al	PERSON
ijtc-647	56	2	2020	DATE
ijtc-647	56	3	uygun	DATE
ijtc-647	56	4	2017	DATE
ijtc-647	57	1	rdt	PERSON
ijtc-647	57	2	ac	ORG
ijtc-647	57	3	ac	ORG
ijtc-647	57	4	2009	DATE
ijtc-647	58	1	pfeffer & salancik	ORG
ijtc-647	58	2	1978	DATE
ijtc-647	58	3	ac	ORG
ijtc-647	60	1	ac	ORG
ijtc-647	60	2	pfeffer & salancik	ORG
ijtc-647	60	3	1978	DATE
ijtc-647	61	1	sanders & carpenter	ORG
ijtc-647	61	2	1998	DATE
ijtc-647	61	3	ac	ORG
ijtc-647	62	1	dalton et al.	PERSON
ijtc-647	62	2	2007	DATE
ijtc-647	62	3	daily & dalton	ORG
ijtc-647	62	4	1998	DATE
ijtc-647	62	5	al.	PERSON
ijtc-647	62	6	2000	DATE
ijtc-647	62	7	ac	ORG
ijtc-647	63	1	rdt	PERSON
ijtc-647	63	2	ac	ORG
ijtc-647	63	3	cag	ORG
ijtc-647	65	1	cag	ORG
ijtc-647	66	1	700	CARDINAL
ijtc-647	66	2	705	CARDINAL
ijtc-647	66	3	isa 706	PERSON
ijtc-647	68	1	chapter two	LAW
ijtc-647	68	2	cag	ORG
ijtc-647	68	3	2019-2020	DATE
ijtc-647	68	4	2020	DATE
ijtc-647	70	1	ilomata international journal of tax & accounting	ORG
ijtc-647	72	1	2020	DATE
ijtc-647	73	1	2017	DATE
ijtc-647	74	1	goddard & malangila	ORG
ijtc-647	74	2	2015	DATE
ijtc-647	74	3	morin, 2008	ORG
ijtc-647	76	1	mzenzi & gaspar (	ORG
ijtc-647	76	2	2015	DATE
ijtc-647	76	3	tanzania	GPE
ijtc-647	78	1	first	ORDINAL
ijtc-647	78	2	30	CARDINAL
ijtc-647	78	3	2004	DATE
ijtc-647	78	4	tanzania	GPE
ijtc-647	78	5	2019	DATE
ijtc-647	79	1	31(1	CARDINAL
ijtc-647	79	2	2004	DATE
ijtc-647	79	3	one	CARDINAL
ijtc-647	80	1	between three to five	CARDINAL
ijtc-647	80	2	at least one	CARDINAL
ijtc-647	82	1	hamid et al.	PERSON
ijtc-647	82	2	2015	DATE
ijtc-647	83	1	macgregor	PERSON
ijtc-647	83	2	2012	DATE
ijtc-647	84	1	tanzania	GPE
ijtc-647	84	2	six years	DATE
ijtc-647	84	3	the financial year 2014/15 to 2019/20	DATE
ijtc-647	85	1	ilomata international journal of tax & accounting	ORG
ijtc-647	85	2	cag	ORG
ijtc-647	85	3	2018	DATE
ijtc-647	86	1	muñoz et al.	PERSON
ijtc-647	86	2	2017	DATE
ijtc-647	89	1	2020	DATE
ijtc-647	91	1	first	ORDINAL
ijtc-647	91	2	2021	DATE
ijtc-647	91	3	2014/15	CARDINAL
ijtc-647	92	1	secondly	ORDINAL
ijtc-647	92	2	2017	DATE
ijtc-647	92	3	three	CARDINAL
ijtc-647	93	1	thirdly	ORDINAL
ijtc-647	93	2	three	CARDINAL
ijtc-647	94	1	230	CARDINAL
ijtc-647	95	1	106	CARDINAL
ijtc-647	95	2	30	CARDINAL
ijtc-647	95	3	94	CARDINAL
ijtc-647	96	1	1967	DATE
ijtc-647	96	2	equation1	WORK_OF_ART
ijtc-647	98	1	536	CARDINAL
ijtc-647	98	2	247	CARDINAL
ijtc-647	98	3	70	CARDINAL
ijtc-647	98	4	219	CARDINAL
ijtc-647	99	1	5%	PERCENT
ijtc-647	99	2	230	CARDINAL
ijtc-647	100	1	1	CARDINAL
ijtc-647	100	2	1	CARDINAL
ijtc-647	100	3	247	CARDINAL
ijtc-647	100	4	46.1	CARDINAL
ijtc-647	100	5	70 30	DATE
ijtc-647	100	6	13.0	CARDINAL
ijtc-647	100	7	219	CARDINAL
ijtc-647	100	8	40.9	CARDINAL
ijtc-647	100	9	536 230 100	CARDINAL
ijtc-647	100	10	2022	CARDINAL
ijtc-647	101	1	ilomata international journal of tax & accounting	ORG
ijtc-647	101	2	pearson	PRODUCT
ijtc-647	102	1	disatnik & sivan	ORG
ijtc-647	102	2	2016	DATE
ijtc-647	103	1	rem	ORG
ijtc-647	104	1	rem	PERSON
ijtc-647	104	2	amini et al.	PERSON
ijtc-647	104	3	2012	DATE
ijtc-647	106	1	ac	ORG
ijtc-647	107	1	two	CARDINAL
ijtc-647	108	1	ac	ORG
ijtc-647	108	2	tanzania	GPE
ijtc-647	109	1	frm	PERSON
ijtc-647	109	2	eao	ORG
ijtc-647	109	3	six financial years	DATE
ijtc-647	110	1	ac	ORG
ijtc-647	110	2	six financial years	DATE
ijtc-647	110	3	ɛ	ORG
ijtc-647	111	1	2	CARDINAL
ijtc-647	112	1	2	CARDINAL
ijtc-647	112	2	100	CARDINAL
ijtc-647	112	3	2019	DATE
ijtc-647	112	4	2020	DATE
ijtc-647	112	5	iskandar	PERSON
ijtc-647	112	6	2020	DATE
ijtc-647	112	7	lee et al	PERSON
ijtc-647	112	8	2015	DATE
ijtc-647	112	9	2014	DATE
ijtc-647	112	10	1993	DATE
ijtc-647	112	11	hui et al	PERSON
ijtc-647	112	12	2020	DATE
ijtc-647	112	13	2021	CARDINAL
ijtc-647	112	14	lin et al	PERSON
ijtc-647	112	15	2011	DATE
ijtc-647	112	16	mzenzi	ORG
ijtc-647	112	17	2015	DATE
ijtc-647	112	18	zhou et al	PERSON
ijtc-647	113	1	2018	DATE
ijtc-647	114	1	2009	DATE
ijtc-647	114	2	haonga	PERSON
ijtc-647	114	3	2020	DATE
ijtc-647	114	4	2015	CARDINAL
ijtc-647	115	1	first	ORDINAL
ijtc-647	116	1	1	CARDINAL
ijtc-647	116	2	ilomata international journal of tax & accounting	ORG
ijtc-647	116	3	about 85.8%	PERCENT
ijtc-647	116	4	1169	CARDINAL
ijtc-647	116	5	1362	CARDINAL
ijtc-647	116	6	13.5%	PERCENT
ijtc-647	116	7	184	CARDINAL
ijtc-647	116	8	0.5%	PERCENT
ijtc-647	116	9	7	CARDINAL
ijtc-647	116	10	0.1%	PERCENT
ijtc-647	116	11	only two	CARDINAL
ijtc-647	117	1	1	CARDINAL
ijtc-647	117	2	2022	CARDINAL
ijtc-647	117	3	eao and resource management	ORG
ijtc-647	118	1	3	CARDINAL
ijtc-647	119	1	599	CARDINAL
ijtc-647	119	2	51.2%	PERCENT
ijtc-647	120	1	395	CARDINAL
ijtc-647	120	2	33.8%	PERCENT
ijtc-647	121	1	175	CARDINAL
ijtc-647	121	2	15%	PERCENT
ijtc-647	122	1	153	CARDINAL
ijtc-647	122	2	83.2%	PERCENT
ijtc-647	122	3	184	CARDINAL
ijtc-647	122	4	26	CARDINAL
ijtc-647	122	5	14.1%	PERCENT
ijtc-647	122	6	2.7%	PERCENT
ijtc-647	123	1	lgas	ORG
ijtc-647	123	2	four	CARDINAL
ijtc-647	123	3	7	CARDINAL
ijtc-647	124	1	3	CARDINAL
ijtc-647	124	2	42.9%	PERCENT
ijtc-647	126	1	3	CARDINAL
ijtc-647	126	2	599	CARDINAL
ijtc-647	126	3	51.2%	PERCENT
ijtc-647	126	4	26	CARDINAL
ijtc-647	126	5	14.1%	PERCENT
ijtc-647	126	6	3	CARDINAL
ijtc-647	126	7	42.9%	PERCENT
ijtc-647	126	8	2	CARDINAL
ijtc-647	126	9	100%	PERCENT
ijtc-647	127	1	630	CARDINAL
ijtc-647	127	2	175	CARDINAL
ijtc-647	127	3	15%	PERCENT
ijtc-647	127	4	5	CARDINAL
ijtc-647	127	5	2.7%	PERCENT
ijtc-647	127	6	0	CARDINAL
ijtc-647	128	1	0%	PERCENT
ijtc-647	129	1	180	CARDINAL
ijtc-647	129	2	395	CARDINAL
ijtc-647	129	3	33.8%	PERCENT
ijtc-647	129	4	153	CARDINAL
ijtc-647	129	5	83.2%	PERCENT
ijtc-647	129	6	4	DATE
ijtc-647	129	7	57.1%	PERCENT
ijtc-647	129	8	0	CARDINAL
ijtc-647	130	1	0%	PERCENT
ijtc-647	130	2	552	CARDINAL
ijtc-647	130	3	1169	CARDINAL
ijtc-647	130	4	100%	PERCENT
ijtc-647	130	5	184	CARDINAL
ijtc-647	130	6	100%	PERCENT
ijtc-647	130	7	7	DATE
ijtc-647	130	8	100%	PERCENT
ijtc-647	130	9	2	CARDINAL
ijtc-647	130	10	100%	PERCENT
ijtc-647	130	11	1362	CARDINAL
ijtc-647	131	1	r.s	PERSON
ijtc-647	132	1	l.g.a.s	PERSON
ijtc-647	132	2	2022	CARDINAL
ijtc-647	132	3	1169	CARDINAL
ijtc-647	132	4	184	CARDINAL
ijtc-647	132	5	13,5 0,5	QUANTITY
ijtc-647	132	6	ilomata international journal of tax & accounting	ORG
ijtc-647	132	7	the years	DATE
ijtc-647	134	1	firstly	ORDINAL
ijtc-647	134	2	4	CARDINAL
ijtc-647	135	1	5	CARDINAL
ijtc-647	135	2	4	CARDINAL
ijtc-647	135	3	five	CARDINAL
ijtc-647	135	4	342	CARDINAL
ijtc-647	135	5	25.1%	PERCENT
ijtc-647	136	1	second	ORDINAL
ijtc-647	136	2	232	CARDINAL
ijtc-647	136	3	17%	PERCENT
ijtc-647	137	1	annual	DATE
ijtc-647	137	2	150 (11%	PERCENT
ijtc-647	137	3	annual	DATE
ijtc-647	137	4	that particular year	DATE
ijtc-647	139	1	109	CARDINAL
ijtc-647	139	2	08%	PERCENT
ijtc-647	141	1	109	CARDINAL
ijtc-647	141	2	08%	PERCENT
ijtc-647	142	1	4	CARDINAL
ijtc-647	142	2	ac	ORG
ijtc-647	142	3	342 25.1	CARDINAL
ijtc-647	142	4	232	CARDINAL
ijtc-647	142	5	annual	DATE
ijtc-647	142	6	150 11	CARDINAL
ijtc-647	142	7	109	CARDINAL
ijtc-647	142	8	109 8	CARDINAL
ijtc-647	142	9	2022	CARDINAL
ijtc-647	142	10	5	CARDINAL
ijtc-647	143	1	hlis	NORP
ijtc-647	144	1	hlis	NORP
ijtc-647	145	1	98%	PERCENT
ijtc-647	145	2	90%	PERCENT
ijtc-647	145	3	75%	PERCENT
ijtc-647	146	1	2%	PERCENT
ijtc-647	146	2	10%	PERCENT
ijtc-647	146	3	0%	PERCENT
ijtc-647	146	4	0%	PERCENT
ijtc-647	146	5	0%	PERCENT
ijtc-647	146	6	25%	PERCENT
ijtc-647	146	7	ac	ORG
ijtc-647	147	1	annual	DATE
ijtc-647	147	2	85%	PERCENT
ijtc-647	147	3	annual	DATE
ijtc-647	147	4	72.7%	PERCENT
ijtc-647	147	5	59.9%	PERCENT
ijtc-647	148	1	ilomata international journal of tax & accounting	ORG
ijtc-647	148	2	58.8%	PERCENT
ijtc-647	148	3	cag	ORG
ijtc-647	148	4	51%	PERCENT
ijtc-647	148	5	49%	PERCENT
ijtc-647	150	1	5	CARDINAL
ijtc-647	151	1	hlis	NORP
ijtc-647	151	2	31.9	CARDINAL
ijtc-647	151	3	8.2 59.9 100	QUANTITY
ijtc-647	151	4	31.9	CARDINAL
ijtc-647	151	5	58.8 100	CARDINAL
ijtc-647	151	6	annual	DATE
ijtc-647	151	7	20.0	CARDINAL
ijtc-647	151	8	72.7 100	CARDINAL
ijtc-647	151	9	annual	DATE
ijtc-647	151	10	13.4 1.5	CARDINAL
ijtc-647	151	11	85.1 100	CARDINAL
ijtc-647	151	12	94.9	CARDINAL
ijtc-647	151	13	0.0 5.1 100	CARDINAL
ijtc-647	151	14	cag	ORG
ijtc-647	151	15	49.0	CARDINAL
ijtc-647	151	16	51.0 100	CARDINAL
ijtc-647	151	17	31.4	CARDINAL
ijtc-647	151	18	49.0 100	CARDINAL
ijtc-647	151	19	91.2 4.4	CARDINAL
ijtc-647	151	20	4.4 100	CARDINAL
ijtc-647	151	21	96.0	CARDINAL
ijtc-647	151	22	100	CARDINAL
ijtc-647	151	23	53.2	CARDINAL
ijtc-647	151	24	45.0 1.8 100	CARDINAL
ijtc-647	151	25	68.8 30.3 0.9 100	QUANTITY
ijtc-647	151	26	54.1	CARDINAL
ijtc-647	151	27	0.0 100	CARDINAL
ijtc-647	151	28	98.0	CARDINAL
ijtc-647	151	29	0.0 100	CARDINAL
ijtc-647	151	30	0.0	CARDINAL
ijtc-647	151	31	25.0 100	CARDINAL
ijtc-647	151	32	90.0	CARDINAL
ijtc-647	151	33	0.0 100	CARDINAL
ijtc-647	151	34	46.3 13.2	CARDINAL
ijtc-647	151	35	40.5 100	CARDINAL
ijtc-647	152	1	r.s	PERSON
ijtc-647	153	1	l.g.a.s	PERSON
ijtc-647	153	2	2022	CARDINAL
ijtc-647	153	3	6	CARDINAL
ijtc-647	153	4	two	CARDINAL
ijtc-647	154	1	tabachnick &	ORG
ijtc-647	154	2	1996	DATE
ijtc-647	154	3	bordens & abbott	ORG
ijtc-647	154	4	2011	DATE
ijtc-647	154	5	0.9	CARDINAL
ijtc-647	156	1	6	CARDINAL
ijtc-647	156	2	1 2	CARDINAL
ijtc-647	156	3	1	CARDINAL
ijtc-647	156	4	1	CARDINAL
ijtc-647	156	5	.000	CARDINAL
ijtc-647	156	6	2	CARDINAL
ijtc-647	156	7	1	CARDINAL
ijtc-647	156	8	.000	CARDINAL
ijtc-647	156	9	2022	CARDINAL
ijtc-647	157	1	ilomata international journal of tax & accounting	ORG
ijtc-647	157	2	1978	DATE
ijtc-647	157	3	chi2	ORG
ijtc-647	157	4	0.0000 lower than	QUANTITY
ijtc-647	157	5	7	CARDINAL
ijtc-647	157	6	7	CARDINAL
ijtc-647	157	7	hausman	PERSON
ijtc-647	158	1	ac	ORG
ijtc-647	158	2	0.0000	CARDINAL
ijtc-647	158	3	2022	CARDINAL
ijtc-647	159	1	frm	PERSON
ijtc-647	159	2	mwenda et al.	PERSON
ijtc-647	159	3	2021	CARDINAL
ijtc-647	160	1	two	CARDINAL
ijtc-647	160	2	ac	ORG
ijtc-647	161	1	ac	ORG
ijtc-647	162	1	8	CARDINAL
ijtc-647	163	1	5%	PERCENT
ijtc-647	163	2	0.21	CARDINAL
ijtc-647	163	3	8	CARDINAL
ijtc-647	163	4	eao	ORG
ijtc-647	163	5	ac	ORG
ijtc-647	163	6	ac	ORG
ijtc-647	164	1	0.0043 0.479	CARDINAL
ijtc-647	164	2	2.3407 0.0540 0.0000	MONEY
ijtc-647	164	3	1362	CARDINAL
ijtc-647	164	4	max	PERSON
ijtc-647	164	5	0.0085	CARDINAL
ijtc-647	164	6	0.0080	CARDINAL
ijtc-647	164	7	0.0538	CARDINAL
ijtc-647	164	8	0.2100	CARDINAL
ijtc-647	164	9	2022	CARDINAL
ijtc-647	164	10	first	ORDINAL
ijtc-647	165	1	0.1223	CARDINAL
ijtc-647	165	2	0.0020	CARDINAL
ijtc-647	170	1	ilomata international journal of tax & accounting	ORG
ijtc-647	170	2	two	CARDINAL
ijtc-647	171	1	ac	ORG
ijtc-647	172	1	5%	PERCENT
ijtc-647	174	1	the six financial years	DATE
ijtc-647	176	1	cag	ORG
ijtc-647	177	1	mzenzi & gaspar	ORG
ijtc-647	177	2	2015	DATE
ijtc-647	177	3	tanzania	GPE
ijtc-647	178	1	year	DATE
ijtc-647	178	2	year	DATE
ijtc-647	181	1	cag	ORG
ijtc-647	182	1	baldacchino et al	PERSON
ijtc-647	183	1	2014	DATE
ijtc-647	183	2	malta	GPE
ijtc-647	183	3	2013	DATE
ijtc-647	183	4	south african	NORP
ijtc-647	185	1	second	ORDINAL
ijtc-647	187	1	tanzania	GPE
ijtc-647	187	2	lgas	ORG
ijtc-647	187	3	hlis	NORP
ijtc-647	189	1	lgas	ORG
ijtc-647	189	2	153	CARDINAL
ijtc-647	189	3	83.2%	PERCENT
ijtc-647	189	4	184	CARDINAL
ijtc-647	189	5	100%	PERCENT
ijtc-647	190	1	2018	DATE
ijtc-647	191	1	2018	DATE
ijtc-647	191	2	romania	GPE
ijtc-647	192	1	maldonado et al.	PERSON
ijtc-647	192	2	2019	DATE
ijtc-647	193	1	2014/15	CARDINAL
ijtc-647	194	1	ilomata international journal of tax & accounting	ORG
ijtc-647	194	2	rdt	ORG
ijtc-647	194	3	2001	DATE
ijtc-647	195	1	first	ORDINAL
ijtc-647	196	1	2020	DATE
ijtc-647	197	1	zhiwei et al	PERSON
ijtc-647	197	2	2011	DATE
ijtc-647	199	1	ac	ORG
ijtc-647	203	1	braunstein & welch	ORG
ijtc-647	203	2	2002	DATE
ijtc-647	204	1	thomas & purcell	ORG
ijtc-647	204	2	2019	DATE
ijtc-647	206	1	ac	ORG
ijtc-647	206	2	2014	DATE
ijtc-647	206	3	ac	ORG
ijtc-647	208	1	abdallah	PERSON
ijtc-647	208	2	2013	DATE
ijtc-647	208	3	a financial year	DATE
ijtc-647	208	4	annual	DATE
ijtc-647	209	1	soobaroyen	PERSON
ijtc-647	209	2	2014	DATE
ijtc-647	210	1	cag	ORG
ijtc-647	213	1	ac	ORG
ijtc-647	214	1	2017	DATE
ijtc-647	215	1	cag	ORG
ijtc-647	215	2	masud et al.	PERSON
ijtc-647	215	3	2018	DATE
ijtc-647	216	1	ac	ORG
ijtc-647	217	1	ilomata international journal of tax & accounting	ORG
ijtc-647	217	2	two	CARDINAL
ijtc-647	217	3	ac	ORG
ijtc-647	217	4	frm	PERSON
ijtc-647	217	5	ac	ORG
ijtc-647	218	1	thomas & purcell	ORG
ijtc-647	218	2	2019	DATE
ijtc-647	218	3	ac	ORG
ijtc-647	219	1	2014	DATE
ijtc-647	219	2	ac	ORG
ijtc-647	222	1	ac	ORG
ijtc-647	224	1	ac	ORG
ijtc-647	226	1	ac	ORG
ijtc-647	228	1	tanzania	GPE
ijtc-647	231	1	the united republic	GPE
ijtc-647	231	2	tanzania	GPE
ijtc-647	232	1	abdallah m. m	PERSON
ijtc-647	232	2	2013	DATE
ijtc-647	233	1	bariadi district council	ORG
ijtc-647	235	1	mzumbe university	ORG
ijtc-647	235	2	tanzania affandi	GPE
ijtc-647	235	3	a.	PERSON
ijtc-647	235	4	e. n.	PERSON
ijtc-647	235	5	udobong, a.	GPE
ijtc-647	235	6	s.	PERSON
ijtc-647	235	7	2020	DATE
ijtc-647	237	1	1(1	CARDINAL
ijtc-647	237	2	19	CARDINAL
ijtc-647	238	1	muñoz	PERSON
ijtc-647	238	2	l.	GPE
ijtc-647	238	3	rodríguez bolívar	GPE
ijtc-647	238	4	m. p.,	PERSON
ijtc-647	238	5	a. m.	PERSON
ijtc-647	238	6	2017	CARDINAL
ijtc-647	240	1	american	NORP
ijtc-647	240	2	550-573	CARDINAL
ijtc-647	241	1	amini	PERSON
ijtc-647	241	2	s.	GPE
ijtc-647	241	3	delgado	GPE
ijtc-647	241	4	m. s.	PERSON
ijtc-647	241	5	henderson	GPE
ijtc-647	241	6	d. j., & parmeter	PERSON
ijtc-647	241	7	c. f. (	PERSON
ijtc-647	241	8	2012	DATE
ijtc-647	242	1	four decades later	DATE
ijtc-647	243	1	jerry hausman	PERSON
ijtc-647	244	1	ilomata international journal of tax & accounting	ORG
ijtc-647	244	2	29	CARDINAL
ijtc-647	245	1	513	CARDINAL
ijtc-647	245	2	https://doi.org/10.1108/s0731-9053(2012)0000029021 baker	PERSON
ijtc-647	245	3	r.l.	PERSON
ijtc-647	245	4	w.e.	GPE
ijtc-647	245	5	nelson	PERSON
ijtc-647	245	6	blair staley	PERSON
ijtc-647	245	7	2006	DATE
ijtc-647	245	8	21(1	CARDINAL
ijtc-647	245	9	23	CARDINAL
ijtc-647	246	1	baldacchino	TIME
ijtc-647	246	2	j.	GPE
ijtc-647	246	3	bezzina	GPE
ijtc-647	246	4	f. h.	PERSON
ijtc-647	246	5	n., & vassallo	ORG
ijtc-647	246	6	j. p.	PERSON
ijtc-647	246	7	2014	DATE
ijtc-647	247	1	malta	GPE
ijtc-647	248	1	51	CARDINAL
ijtc-647	248	2	bordens	ORG
ijtc-647	248	3	k. s.	PERSON
ijtc-647	248	4	b. b.	PERSON
ijtc-647	248	5	2011	DATE
ijtc-647	249	1	8th	ORDINAL
ijtc-647	250	1	new york	GPE
ijtc-647	251	1	mcgraw-hill	ORG
ijtc-647	252	1	braunstein	GPE
ijtc-647	252	2	s., & welch	ORG
ijtc-647	252	3	2002	DATE
ijtc-647	256	1	bull.	PERSON
ijtc-647	256	2	88	DATE
ijtc-647	256	3	445	CARDINAL
ijtc-647	257	1	s., & modell	ORG
ijtc-647	257	2	s.	PERSON
ijtc-647	257	3	2000	DATE
ijtc-647	259	1	11(3	CARDINAL
ijtc-647	259	2	281	CARDINAL
ijtc-647	260	1	l. & cardinaels	ORG
ijtc-647	260	2	e.	PERSON
ijtc-647	260	3	2014	DATE
ijtc-647	262	1	89(1	DATE
ijtc-647	262	2	113	CARDINAL
ijtc-647	263	1	budiman	PERSON
ijtc-647	263	2	m.a.	PERSON
ijtc-647	263	3	2021	CARDINAL
ijtc-647	265	1	kelola dan	PERSON
ijtc-647	265	2	7(1	DATE
ijtc-647	265	3	113	CARDINAL
ijtc-647	266	1	cag	ORG
ijtc-647	266	2	united republic	GPE
ijtc-647	266	3	tanzania	GPE
ijtc-647	267	1	2018	DATE
ijtc-647	268	1	annual	DATE
ijtc-647	269	1	www.nao.go.tz daft	GPE
ijtc-647	269	2	r.l.	PERSON
ijtc-647	269	3	2001	DATE
ijtc-647	271	1	cincinnati	GPE
ijtc-647	272	1	daily	DATE
ijtc-647	272	2	c. m.	PERSON
ijtc-647	272	3	d. r.	PERSON
ijtc-647	272	4	1998	DATE
ijtc-647	274	1	d. ketchen	PERSON
ijtc-647	274	2	ed	PERSON
ijtc-647	274	3	5	CARDINAL
ijtc-647	274	4	239	CARDINAL
ijtc-647	275	1	dalton	PERSON
ijtc-647	275	2	d. r.	PERSON
ijtc-647	275	3	hitt	GPE
ijtc-647	275	4	m. a.	PERSON
ijtc-647	275	5	certo, s. t., & dalton	PERSON
ijtc-647	275	6	c. m.	PERSON
ijtc-647	275	7	2007	DATE
ijtc-647	277	1	a. brief	PERSON
ijtc-647	277	2	j. walsh	PERSON
ijtc-647	277	3	academy of management annals	ORG
ijtc-647	277	4	1	CARDINAL
ijtc-647	277	5	1	CARDINAL
ijtc-647	278	1	d., & sivan	ORG
ijtc-647	278	2	l.	PERSON
ijtc-647	278	3	2016	DATE
ijtc-647	280	1	403	CARDINAL
ijtc-647	281	1	dorotinsky	PERSON
ijtc-647	281	2	w. & pradhan	ORG
ijtc-647	281	3	s.	PERSON
ijtc-647	281	4	2007	DATE
ijtc-647	283	1	6	CARDINAL
ijtc-647	283	2	103	CARDINAL
ijtc-647	283	3	etikan	ORG
ijtc-647	283	4	i., & bala	ORG
ijtc-647	283	5	2017	CARDINAL
ijtc-647	285	1	biometrics	ORG
ijtc-647	285	2	biostatistics international journal	ORG
ijtc-647	285	3	5(6	CARDINAL
ijtc-647	285	4	1-49	CARDINAL
ijtc-647	286	1	m. k.	PERSON
ijtc-647	286	2	b. m.	PERSON
ijtc-647	286	3	dreux	PERSON
ijtc-647	286	4	d. r.	NORP
ijtc-647	286	5	, & dennis	ORG
ijtc-647	286	6	w. j. (	PERSON
ijtc-647	286	7	2000	DATE
ijtc-647	288	1	24	CARDINAL
ijtc-647	288	2	5	CARDINAL
ijtc-647	289	1	giacomino	PERSON
ijtc-647	289	2	d. e.	PERSON
ijtc-647	289	3	d. e.	PERSON
ijtc-647	289	4	1993	DATE
ijtc-647	291	1	175(3	CARDINAL
ijtc-647	291	2	55	CARDINAL
ijtc-647	292	1	goddard, a., & malangila	ORG
ijtc-647	292	2	2015	CARDINAL
ijtc-647	293	1	tanzania	GPE
ijtc-647	294	1	15, 179222	DATE
ijtc-647	295	1	https://doi.org/10.1108/s1479-356320150000015007	ORG
ijtc-647	295	2	a. a.	PERSON
ijtc-647	295	3	hermanson	PERSON
ijtc-647	295	4	d. r.	NORP
ijtc-647	295	5	h. m.	PERSON
ijtc-647	295	6	2009	DATE
ijtc-647	297	1	79(12	CARDINAL
ijtc-647	297	2	24	CARDINAL
ijtc-647	297	3	ö. f., & bektaş	ORG
ijtc-647	297	4	t.	GPE
ijtc-647	297	5	2019	CARDINAL
ijtc-647	298	1	turkey	GPE
ijtc-647	299	1	247	CARDINAL
ijtc-647	299	2	262	CARDINAL
ijtc-647	300	1	10.25095/mufad.606022	MONEY
ijtc-647	300	2	ilomata international journal of tax & accounting	ORG
ijtc-647	300	3	hamid	ORG
ijtc-647	300	4	k. c. a.	PERSON
ijtc-647	300	5	othman	GPE
ijtc-647	300	6	s., & rahim	ORG
ijtc-647	300	7	m. a.	PERSON
ijtc-647	300	8	2015	CARDINAL
ijtc-647	301	1	malaysia	GPE
ijtc-647	302	1	172	CARDINAL
ijtc-647	302	2	754	CARDINAL
ijtc-647	303	1	handoko	PERSON
ijtc-647	303	2	a.h.	GPE
ijtc-647	303	3	yanuar s., & nining w	ORG
ijtc-647	303	4	2020	DATE
ijtc-647	306	1	169	CARDINAL
ijtc-647	306	2	91	CARDINAL
ijtc-647	306	3	haonga	GPE
ijtc-647	306	4	f. j.	PERSON
ijtc-647	306	5	2020	DATE
ijtc-647	307	1	tanzania	GPE
ijtc-647	307	2	council of tanzania	ORG
ijtc-647	308	1	mzumbe university	ORG
ijtc-647	308	2	tanzania hasthoro	GPE
ijtc-647	308	3	h. a.	PERSON
ijtc-647	308	4	2021	CARDINAL
ijtc-647	310	1	3rd	ORDINAL
ijtc-647	310	2	91	CARDINAL
ijtc-647	310	3	j. a.	PERSON
ijtc-647	310	4	1978	DATE
ijtc-647	312	1	econometrica	PERSON
ijtc-647	312	2	46	DATE
ijtc-647	312	3	1251–1271	CARDINAL
ijtc-647	312	4	hillman	ORG
ijtc-647	312	5	a. j.	PERSON
ijtc-647	312	6	m. c., & collins	PERSON
ijtc-647	312	7	b. j.	PERSON
ijtc-647	312	8	2009	DATE
ijtc-647	314	1	journal of management	ORG
ijtc-647	314	2	1404–1427	CARDINAL
ijtc-647	315	1	hui liu	PERSON
ijtc-647	315	2	charles p. cullinan & junrui zhang	PERSON
ijtc-647	315	3	2020	DATE
ijtc-647	316	1	china	GPE
ijtc-647	316	2	asia-pacific journal	LOC
ijtc-647	316	3	218	CARDINAL
ijtc-647	316	4	2020	DATE
ijtc-647	317	1	roe, npl	PERSON
ijtc-647	317	2	indonesia	GPE
ijtc-647	318	1	journal aplikasi manajement	ORG
ijtc-647	318	2	18(4	CARDINAL
ijtc-647	318	3	704	CARDINAL
ijtc-647	319	1	2018	DATE
ijtc-647	320	1	romanian	NORP
ijtc-647	321	1	17(4	CARDINAL
ijtc-647	321	2	513-531	CARDINAL
ijtc-647	322	1	f. j.	PERSON
ijtc-647	322	2	2015	CARDINAL
ijtc-647	323	1	morogoro municipal council	ORG
ijtc-647	324	1	mzumbe university	ORG
ijtc-647	324	2	tanzania	GPE
ijtc-647	325	1	lee	PERSON
ijtc-647	325	2	n.	PERSON
ijtc-647	325	3	sameen, h., & cowling	ORG
ijtc-647	325	4	m.	PERSON
ijtc-647	325	5	2015	CARDINAL
ijtc-647	327	1	44	DATE
ijtc-647	327	2	370–380	DATE
ijtc-647	328	1	lin	PERSON
ijtc-647	328	2	z.	PERSON
ijtc-647	328	3	jiang	GPE
ijtc-647	328	4	& xu	PERSON
ijtc-647	328	5	2011	DATE
ijtc-647	331	1	china journal of accounting research	ORG
ijtc-647	331	2	4(3	CARDINAL
ijtc-647	331	3	135	CARDINAL
ijtc-647	331	4	j. (	PERSON
ijtc-647	331	5	2012	DATE
ijtc-647	333	1	471	CARDINAL
ijtc-647	334	1	maldonado	PERSON
ijtc-647	334	2	i.	PERSON
ijtc-647	334	3	c., & lobo	ORG
ijtc-647	334	4	c. a.	PERSON
ijtc-647	334	5	2019	DATE
ijtc-647	335	1	portuguese	NORP
ijtc-647	336	1	2019 14th	DATE
ijtc-647	336	2	1-6 masud	QUANTITY
ijtc-647	336	3	m.	PERSON
ijtc-647	336	4	a.	GPE
ijtc-647	336	5	m., & bae	ORG
ijtc-647	336	6	s. m.	PERSON
ijtc-647	336	7	2018	DATE
ijtc-647	337	1	south asian	NORP
ijtc-647	338	1	asian	NORP
ijtc-647	338	2	3(1	CARDINAL
ijtc-647	338	3	1-26	CARDINAL
ijtc-647	339	1	miloane	ORG
ijtc-647	339	2	2021	CARDINAL
ijtc-647	340	1	south african	NORP
ijtc-647	341	1	north-west university	NORP
ijtc-647	341	2	south africa	GPE
ijtc-647	341	3	1	CARDINAL
ijtc-647	341	4	ilomata international journal of tax & accounting	ORG
ijtc-647	341	5	morin	ORG
ijtc-647	341	6	2008	DATE
ijtc-647	343	1	23	CARDINAL
ijtc-647	343	2	7	CARDINAL
ijtc-647	343	3	697-720	CARDINAL
ijtc-647	344	1	b.o.	GPE
ijtc-647	344	2	2021	CARDINAL
ijtc-647	345	1	dar es salaam stock exchange	ORG
ijtc-647	345	2	tanzania	GPE
ijtc-647	346	1	african journal	ORG
ijtc-647	346	2	7	CARDINAL
ijtc-647	346	3	2	CARDINAL
ijtc-647	346	4	13	CARDINAL
ijtc-647	346	5	s. i.	PERSON
ijtc-647	346	6	a. f.	PERSON
ijtc-647	346	7	2015	CARDINAL
ijtc-647	347	1	tanzanian	NORP
ijtc-647	348	1	30(6-7	ORG
ijtc-647	348	2	681–702	CARDINAL
ijtc-647	349	1	https://doi.org/10.1108/maj-04-2014-1028 nandi	PERSON
ijtc-647	349	2	s.	PERSON
ijtc-647	349	3	sarkis	ORG
ijtc-647	349	4	j.	PERSON
ijtc-647	349	5	2020	DATE
ijtc-647	350	1	blockchain	PERSON
ijtc-647	350	2	covid-19	PERSON
ijtc-647	352	1	121(2	CARDINAL
ijtc-647	352	2	333	CARDINAL
ijtc-647	353	1	https://doi.org/10.1108/imds-09-2020-0560 ngoepe	PERSON
ijtc-647	353	2	m., & ngulube	ORG
ijtc-647	353	3	2013	DATE
ijtc-647	354	1	south africa	GPE
ijtc-647	355	1	esarbica journal	ORG
ijtc-647	355	2	32	CARDINAL
ijtc-647	355	3	52	CARDINAL
ijtc-647	355	4	c.g.	GPE
ijtc-647	355	5	t. & broad	ORG
ijtc-647	355	6	2017	CARDINAL
ijtc-647	355	7	30(1	CARDINAL
ijtc-647	355	8	65	CARDINAL
ijtc-647	355	9	l. a.	PERSON
ijtc-647	355	10	2017	CARDINAL
ijtc-647	356	1	nigeria	GPE
ijtc-647	357	1	international journal of academic research	ORG
ijtc-647	357	2	7(2	CARDINAL
ijtc-647	357	3	145	CARDINAL
ijtc-647	358	1	panno, a.	PERSON
ijtc-647	358	2	2020	DATE
ijtc-647	358	3	italian	NORP
ijtc-647	358	4	133	CARDINAL
ijtc-647	358	5	petra	ORG
ijtc-647	358	6	s. & spieler	ORG
ijtc-647	358	7	a.c.	GPE
ijtc-647	358	8	2020	DATE
ijtc-647	358	9	enron	ORG
ijtc-647	358	10	worldcom	ORG
ijtc-647	358	11	baker	PERSON
ijtc-647	358	12	h.k.	GPE
ijtc-647	358	13	saadi	PERSON
ijtc-647	358	14	s.	PERSON
ijtc-647	359	1	bingley	ORG
ijtc-647	359	2	343	CARDINAL
ijtc-647	360	1	https://doi.org/10.1108/978-1-78973417-120201022 pfeffer	PERSON
ijtc-647	360	2	j., & salancik	ORG
ijtc-647	360	3	g. r.	PERSON
ijtc-647	360	4	1978	DATE
ijtc-647	362	1	cambridge university press	ORG
ijtc-647	362	2	new york	GPE
ijtc-647	362	3	harper	PERSON
ijtc-647	362	4	25	CARDINAL
ijtc-647	362	5	j.w.	GPE
ijtc-647	362	6	2015	CARDINAL
ijtc-647	363	1	poland	GPE
ijtc-647	363	2	hungary	GPE
ijtc-647	364	1	j. clean	PERSON
ijtc-647	365	1	90	DATE
ijtc-647	365	2	253–263	CARDINAL
ijtc-647	366	1	10.1016	CARDINAL
ijtc-647	366	2	j.jclepro.2014.11.034 pugh	ORG
ijtc-647	366	3	d.s.	GPE
ijtc-647	366	4	& hickson	GPE
ijtc-647	366	5	d.j.	GPE
ijtc-647	366	6	1997	DATE
ijtc-647	368	1	thousand	CARDINAL
ijtc-647	368	2	sage publications, inc	ORG
ijtc-647	368	3	sanders	PERSON
ijtc-647	368	4	w. m. g.	PERSON
ijtc-647	368	5	m. a.	PERSON
ijtc-647	368	6	1998	DATE
ijtc-647	370	1	academy of management journal	ORG
ijtc-647	370	2	41	CARDINAL
ijtc-647	370	3	158	CARDINAL
ijtc-647	371	1	scarpellini	ORG
ijtc-647	371	2	s.	PERSON
ijtc-647	371	3	l.m.	GPE
ijtc-647	371	4	portillo-tarragona	ORG
ijtc-647	371	5	j.m,	GPE
ijtc-647	371	6	2018	DATE
ijtc-647	372	1	1	CARDINAL
ijtc-647	373	1	10.1016/j.jclepro.2018.08.320 https://doi.org/10.1108/02686900810890652	DATE
ijtc-647	374	1	https://www.emerald.com/insight/search?q=samir%20saadi https://doi.org/10.1108/978-1-78973-417-120201022	PERSON
ijtc-647	374	2	ilomata international journal of tax & accounting	ORG
ijtc-647	374	3	m.j.	ORG
ijtc-647	374	4	c.g.	GPE
ijtc-647	374	5	2014	DATE
ijtc-647	375	1	london	GPE
ijtc-647	375	2	england	GPE
ijtc-647	375	3	uk swarnapali	ORG
ijtc-647	375	4	2014	DATE
ijtc-647	375	5	sri lanka	GPE
ijtc-647	375	6	3rd	ORDINAL
ijtc-647	375	7	26	CARDINAL
ijtc-647	375	8	university of ruhuna	ORG
ijtc-647	375	9	sri lanka	GPE
ijtc-647	375	10	24 july 2014	DATE
ijtc-647	375	11	b. g. & fidell	ORG
ijtc-647	375	12	l. s.	PERSON
ijtc-647	375	13	1996	DATE
ijtc-647	376	1	3rd	CARDINAL
ijtc-647	376	2	harper collins	PERSON
ijtc-647	376	3	new york	GPE
ijtc-647	376	4	ny	GPE
ijtc-647	376	5	thomas	PERSON
ijtc-647	376	6	k., & purcell	ORG
ijtc-647	376	7	a. j.	PERSON
ijtc-647	376	8	2019	DATE
ijtc-647	378	1	australian	NORP
ijtc-647	378	2	29(2	CARDINAL
ijtc-647	378	3	418	CARDINAL
ijtc-647	379	1	-united republic of tanzania	GPE
ijtc-647	380	1	2020	DATE
ijtc-647	381	1	annual	DATE
ijtc-647	381	2	the financial year 2018/2019	DATE
ijtc-647	382	1	www.nao.go.tz urt-united republic	PERSON
ijtc-647	382	2	tanzania	GPE
ijtc-647	383	1	2019	DATE
ijtc-647	384	1	annual	DATE
ijtc-647	384	2	the financial year 2017/2018	DATE
ijtc-647	385	1	www.nao.go.tz urt-united republic	PERSON
ijtc-647	385	2	tanzania	GPE
ijtc-647	386	1	2004	DATE
ijtc-647	388	1	2004	DATE
ijtc-647	389	1	uygun	ORG
ijtc-647	389	2	m. (2017)	ORG
ijtc-647	391	1	8(4	CARDINAL
ijtc-647	391	2	1400-1413	DATE
ijtc-647	392	1	r. m.	PERSON
ijtc-647	392	2	d. r.	NORP
ijtc-647	392	3	d.	PERSON
ijtc-647	392	4	2017	CARDINAL
ijtc-647	394	1	31(3	CARDINAL
ijtc-647	394	2	21	CARDINAL
ijtc-647	395	1	yamane	ORG
ijtc-647	395	2	1967	DATE
ijtc-647	396	1	new york	GPE
ijtc-647	396	2	harper	PERSON
ijtc-647	396	3	zhiwei l.	PERSON
ijtc-647	396	4	yihong j.	PERSON
ijtc-647	396	5	2011	DATE
ijtc-647	399	1	china journal of accounting research	ORG
ijtc-647	399	2	4	CARDINAL
ijtc-647	399	3	135	CARDINAL
ijtc-647	399	4	h.	PERSON
ijtc-647	399	5	owusu-ansah	ORG
ijtc-647	399	6	s., & maggina,	ORG
ijtc-647	399	7	a.	PERSON
ijtc-647	399	8	2018	DATE
ijtc-647	400	1	greece	GPE
ijtc-647	401	1	journal of international accounting	ORG
ijtc-647	401	2	31	CARDINAL
ijtc-647	401	3	20-36	DATE