@incollection{,
	
					
					
					690D55577E677B813543D4E3B9B6819E
				,
	author={{Kassim, ShamusideenKehinde} and {Owolabi SundayAjao}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}202110
}

@incollection{b0,
	
	
		,
	title={{Sustainability reporting and value relevance of financial statements}}
		,
	author={{
			SBambang
		} and {
			SKot
		} and {
			AKAdiati
		} and {
			ALNur
		}}
		
		
		
	
	
		,
	journal={{Journal of Sustainability}}
		
			10
			678
			
			,
	year={2018}
		
	

}

@incollection{b1,
	
	
		,
	title={{The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors}}
		,
	author={{
			BBratten
		} and {
			LMGaynor
		} and {
			LMcdaniel
		} and {
			NRMontague
		} and {
			RGSierra
		}}
		
		
		
		
	
	
		,
	journal={{Auditing: A Journal of Practice & Theory}}
		
			31
			5
			
			,
	year={2013}
		
	

}

@incollection{b2,
	
	
		,
	title={{Auditing challenging fair value measurements: Evidence from the field}}
		,
	author={{
			NCannon
		} and {
			JBedard
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			56
			6
			
			,
	year={2017}
		
	

}

@book{b3,
	
	
		,
	title={{CAMA (repeal and enactment act) 2020 Companies Act UK}}
		,
	author={{
			CamaCap
		} and {
			Lfn
		}}
		
		
		
			,
	year={2004: 2020. 2006}
		
	

}

@incollection{b4,
	
	
		,
	title={{Corporate Governance: Decades of dialogue and data}}
		,
	author={{
			CMDaily
		} and {
			DDalton
		} and {
			ACannella
		}}
		
		
	
	
		,
	journal={{Management Review}}
		
			28
			
			,
	year={2003}
			,
	publisher={Academy}
		
	

}

@incollection{b5,
	
	
		,
	title={{Introduction: The legitimizing effect of social and environmental disclosures-A theoretical foundation}}
		,
	author={{
			CDeegan
		}}
	
	
		,
	journal={{Audit and Accounting Journal}}
		
			1
			5
			
			,
	year={2002}
		
	

}

@incollection{b6,
	
	
		,
	title={{Antecedents of budget quality empirical evidence from provincial government in Indonesia}}
		,
	author={{
			AErlina
		} and {
			ISaputra & Muda
		}}
		
	
	
		,
	journal={{International Journal of Economic Research}}
		
			14
			12
			
			,
	year={2017}
		
	

}

@incollection{b7,
	
	
		,
	title={{The relationship of lending, funding, capital, human resource, asset liability management to nonfinancial sustainability of rural banks (BPRs) in Indonesia}}
		,
	author={{
			KErwin
		} and {
			EAbubakar
		} and {
			IMuda
		}}
		
		
	
	
		,
	journal={{Journal of Applied Economic Sciences}}
		
			2
			56
			
			,
	year={2018}
		
	

}

@incollection{b8,
	
	
		,
	title={{The Behavior of stock market prices}}
		,
	author={{
			EFFama
		}}
	
	
		,
	journal={{Journal of Business}}
		
			38
			
			,
	year={1965}
		
	

}

@incollection{b9,
	
	
		,
	title={{The impact of entrepreneurship and competence on small medium enterprises Tangan Di Atas medan entrepreneurs" work performance}}
		,
	author={{
			KFerine
		} and {
			CErmiaty
		} and {
			IMuda
		}}
		
		
	
	
		,
	journal={{International Journal of Economic Research}}
		
			14
			16
			
			,
	year={2017}
		
	

}

@incollection{b10,
	
	
		,
	title={{Audits of complex estimates as verification of management numbers: How institutional pressures shape practice}}
		,
	author={{
			EEGriffith
		} and {
			JSHammersley
		} and {
			JS JKadous
		}}
		
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			32
			
			,
	year={2015}
		
	

}

@incollection{b11,
	
	
		,
	title={{Auditor mindsets and audits of complex estimates}}
		,
	author={{
			EEGriffith
		} and {
			JSHammersley
		} and {
			KKadous
		} and {
			DYoung
		}}
		
		
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			53
			1
			
			,
	year={2015b}
		
	

}

@incollection{b12,
	
	
		,
	title={{Analysis of taxpayers and understanding awareness increase in compliance with taxpayers individual taxpayers}}
		,
	author={{
			AHasan
		} and {
			GGusnardi
		} and {
			IMuda
		}}
		
		
	
	
		,
	journal={{International Journal of Economic Research}}
		
			14
			12
			,
	year={2017}
		
	

}

@incollection{b13,
	
	
		,
	title={{Difference Analysis of Consumer Perception of Motorcycle Product Quality}}
		,
	author={{
			BHandoko
		} and {
			ISunaryo & Muda
		}}
		
	
	
		,
	journal={{International Journal of Economic Research}}
		
			14
			12
			
			,
	year={2017}
		
	

}

@book{b14,
	
	
		,
	title={{Companies and Allied Matters Act 2020: Reforming provisions that impact the Nigerian business community}}
		,
	author={{
			BIghodalo
		}}
		
		
			,
	year={2020}
		
	

}

@incollection{b15,
	
	
		,
	title={{Knowledge of the firm and the evolutionary theory of the multinational corporation}}
		,
	author={{
			BKogut
		} and {
			UZander
		}}
		
	
	
		,
	journal={{Journal of International Business Studies}}
		
			34
			6
			
			,
	year={2003}
		
	

}

@book{b16,
	
	
		,
	title={{Theory of Inspired Confidence}}
		,
	author={{
			TLimperg
		}}
		
			,
	year={1932}
		
		
			University of Amsterdam
		
	

}

@incollection{b17,
	
	
		,
	title={{The urgency of implementing balanced scorecard system on local government in North Sumatra}}
		,
	author={{
			ALubis
		} and {
			ZBTorong
		} and {
			IMuda
		}}
		
		
	
	
		,
	journal={{Indonesia. International Journal of Applied Business and Economic Research}}
		
			14
			11
			
			,
	year={2016}
		
	

}

@incollection{b18,
	
	
		,
	title={{The role of Enterprise Resource Plan (ERP) configuration to the timeliness of the financial statement presentation}}
		,
	author={{
			AFLubis
		} and {
			TALubis
		} and {
			IMuda
		}}
		
		
	
	
		,
	journal={{International. Journal of Applied Business and Economic Research}}
		
			11
			
			,
	year={2016}
		
	

}

@incollection{b19,
	
	
		,
	title={{Effects of investment opportunity set, company size and real activity manipulation of issuers in Indonesia Stock Exchange on stock price in Indonesia}}
		,
	author={{
			MLutfi
		} and {
			CNazwar
		} and {
			IMuda
		}}
		
		
	
	
		,
	journal={{International Journal of Economic Research}}
		
			13
			5
			
			,
	year={2016}
		
	

}

@incollection{b20,
	
	
		,
	title={{Impact of the online car rental service order system on sales turnover with financial literacy customer as intervening variables}}
		,
	author={{
			MMarhayanie
		} and {
			Ismail
		} and {
			IMuda
		}}
		
		
	
	
		,
	journal={{International Journal of Economic Perspectives}}
		
			16
			
			,
	year={2017}
		
	

}

@book{b21,
	
	
		,
	title={{Sustainability disclosure and quality of financial reporting: Empirical study of Saudi listed companies}}
		,
	author={{
			MMelegy
		}}
		
		
			,
	year={2019}
		
	

}

@incollection{b22,
	
	
		,
	title={{Does institutional theory need redirecting}}
		,
	author={{
			REMeyer
		} and {
			MA&höllerer
		}}
		
	
	
		,
	journal={{Journal of Management Studies}}
		
			51
			7
			
			,
	year={2014}
		
	

}

@incollection{b23,
	
	
		,
	title={{Influence of capital expenditure and income original region to the income per capita in Indonesia}}
		,
	author={{
			IMuda
		} and {
			AAHutapea
		}}
		
		10.1088/1755-1315/126/1/012065
	
	
		,
	booktitle={{IOP Conference Series: Earth and Environmental Science}}
				
			,
	year={2018. 2018}
			126
		
	

}

@incollection{b24,
	
	
		,
	title={{Auditors' characteristics and quality of financial information}}
		,
	author={{
			TNiyonzima
		} and {
			TASoetan
		}}
		
	
	
		,
	journal={{Impact: International Journal of Research in Business Management}}
		
			6
			5
			
			,
	year={2018}
		
	

}

@incollection{b25,
	
	
		,
	title={{The sea is history-the Companies and Allied Matters Act, 2020 aspires to optimize corporate regulation in Nigeria. Available at: allied-matters-act}}
		,
	author={{
			INonaka
		} and {
			RToyama
		}}
		
	
	
		,
	journal={{Knowledge Management Research & Practice}}
		,
	editor={27. Obaomi, W.}
		
			1
			1
			2020
			,
	year={2003. 2020. 20/10/2020}
		
	
	,
	note={The knowledgecreating theory revisited: Knowledge creation as a synthesizing process}

}

@incollection{b26,
	
	
		,
	title={{Audit expectation gap: An empirical analysis}}
		,
	author={{
			POlojede
		} and {
			EOlayinka
		} and {
			OAsiriuwa
		} and {
			MUsman
		}}
		
		
		
	
	
		,
	journal={{Future Business Journal}}
		
			6
			10
			
			,
	year={2020}
		
	

}

@incollection{b27,
	
	
		,
	title={{Effect of audit expectation gap in Nigerian capital market}}
		,
	author={{
			POnulaka
		}}
	
	
		,
	journal={{International Journal of Accounting and Financial Report}}
		
			4
			2
			
			,
	year={2014}
		
	

}

@incollection{b28,
	
	
		,
	title={{Influence of selfregulatory policy of auditing profession on audit expectation gap: qualitative methodological approach}}
		,
	author={{
			POnulaka
		} and {
			MSamy
		}}
		
	
	
		,
	journal={{Mediterr J Soc Sci}}
		
			8
			1
			
			,
	year={2017}
		
	

}

@incollection{b29,
	
	
		,
	title={{Audit Committee: An Instrument of Effective Corporate Governance}}
		,
	author={{
			SAOwolabi
		} and {
			SODada
		}}
		
	
	
		,
	journal={{Ghana Journal of Education and Teaching}}
		
			12
			1
			
			,
	year={2011}
		
	

}

@incollection{b30,
	
	
		,
	title={{Effect of sustainability reporting on relevance of accounting information of deposit money banks listed in Nigeria}}
		,
	author={{
			SAOwolabi
		} and {
			FFAdegbie
		} and {
			OOyetunji
		}}
		
		
	
	
		,
	journal={{The International Journal of Business & Management}}
		
			8
			3
			
			,
	year={2020}
		
	

}

@book{b31,
	
	
		,
	title={{Public Company Accounting Oversight Board (PCAOB)}}
		
			,
	year={2014. October 2}
			,
	publisher={PCAOB}
			,
	address={Washington, DC}
		
	
	,
	note={Standing advisory group meeting}

}

@incollection{b32,
	
	
		,
	title={{The Auditor's Use of the Work of Specialists}}
		PCAOB.501
	
	
		,
	booktitle={{Public Company Accounting Oversight Board (PCAOB)}}
				Washington, DC
		
			,
	year={2015. May 28}
		
	
	,
	note={Staff Consultation Paper No. 2015-01.}

}

@book{b33,
	
	
		,
	title={{A review of the Companies and Allied matters Act (CAMA) 2004 (Repeal and Re-enactment Bill}}
		,
	author={{
			TSolola
		} and {
			Akpana
		}}
		
		
		
			,
	year={2020. 2018. 2018}
		
	
	,
	note={Accessed27/8/2020}

}

@incollection{b34,
	
	
		,
	title={{Sustainability reporting and value relevance of financial statements}}
		,
	author={{
			BSutopo
		} and {
			SKot
		} and {
			AAdiati
		} and {
			LArdila
		}}
		
		
		
	
	
		,
	journal={{Sustainability}}
		
			10
			678
			
			,
	year={2018}
		
	

}

@incollection{b35,
	
	
		,
	title={{Available at <https://medium.com/,
	NGRSenat e/summary-benefits-of-the-companies-and-allied-m atters-act-cama-repeal-and-re-enactment-bill-d3d3c b926768>}}
	
	
		,
	journal={{The Nigeria Senate}}
		
			,
	year={2018. 2018}
		
	
	,
	note={Summary: Benefits of the Companies and Allied Matters Act (CAMA) (Repeal and Re-enactment) Bill. accessed 28/8/2020}

}

@book{b36,
	
	
		,
	title={{The institutional logics perspective: A new approach to culture, structure, and process}}
		,
	author={{
			PHThornton
		} and {
			WOcasio
		} and {
			MLounsbury
		}}
		
		
		
			,
	year={2012}
			,
	publisher={Oxford University Press on Demand}
			16
			,
	address={Oxford}
		
	

}

@incollection{b37,
	
	
		,
	title={{The Demand for and Supply of Accounting Theories: The Market for Excuses}}
		,
	author={{
			RWatts
		} and {
			JZimmerman
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			54
			2
			
			,
	year={1979}
		
	

}