id	sid	tid	token	lemma	pos
agb-376	1	1	agbioforum	agbioforum	NOUN
agb-376	1	2	,	,	PUNCT
agb-376	1	3	26(2	26(2	NUM
agb-376	1	4	):	):	PUNCT
agb-376	1	5	122	122	NUM
agb-376	1	6	-	-	SYM
agb-376	1	7	129	129	NUM
agb-376	1	8	.	.	PUNCT
agb-376	2	1	©	©	NOUN
agb-376	2	2	2024	2024	NUM
agb-376	2	3	agbioforum	agbioforum	NOUN
agb-376	2	4	atrizka	atrizka	NOUN
agb-376	2	5	et	et	PROPN
agb-376	2	6	al	al	PROPN
agb-376	2	7	—	—	PUNCT
agb-376	2	8	effectiveness	effectiveness	NOUN
agb-376	2	9	of	of	ADP
agb-376	2	10	audit	audit	NOUN
agb-376	2	11	tenure	tenure	NOUN
agb-376	2	12	,	,	PUNCT
agb-376	2	13	audit	audit	NOUN
agb-376	2	14	rotation	rotation	NOUN
agb-376	2	15	,	,	PUNCT
agb-376	2	16	and	and	CCONJ
agb-376	2	17	institutional	institutional	ADJ
agb-376	2	18	ownership	ownership	NOUN
agb-376	2	19	on	on	ADP
agb-376	2	20	audit	audit	NOUN
agb-376	2	21	quality	quality	NOUN
agb-376	2	22	and	and	CCONJ
agb-376	2	23	sustainable	sustainable	ADJ
agb-376	2	24	growth	growth	NOUN
agb-376	2	25	…	…	PUNCT
agb-376	2	26	effectiveness	effectiveness	NOUN
agb-376	2	27	of	of	ADP
agb-376	2	28	audit	audit	NOUN
agb-376	2	29	tenure	tenure	NOUN
agb-376	2	30	,	,	PUNCT
agb-376	2	31	audit	audit	NOUN
agb-376	2	32	rotation	rotation	NOUN
agb-376	2	33	,	,	PUNCT
agb-376	2	34	and	and	CCONJ
agb-376	2	35	institutional	institutional	ADJ
agb-376	2	36	ownership	ownership	NOUN
agb-376	2	37	on	on	ADP
agb-376	2	38	audit	audit	NOUN
agb-376	2	39	quality	quality	NOUN
agb-376	2	40	and	and	CCONJ
agb-376	2	41	sustainable	sustainable	ADJ
agb-376	2	42	growth	growth	NOUN
agb-376	2	43	in	in	ADP
agb-376	2	44	indonesian	indonesian	PROPN
agb-376	2	45	plc	plc	PROPN
agb-376	2	46	diny	diny	PROPN
agb-376	2	47	atrizka	atrizka	PROPN
agb-376	2	48	*	*	PUNCT
agb-376	2	49	universitas	universitas	PROPN
agb-376	2	50	medan	medan	PROPN
agb-376	2	51	area	area	PROPN
agb-376	2	52	,	,	PUNCT
agb-376	2	53	medan	medan	PROPN
agb-376	2	54	,	,	PUNCT
agb-376	2	55	sumatera	sumatera	PROPN
agb-376	2	56	utara	utara	NOUN
agb-376	2	57	,	,	PUNCT
agb-376	2	58	indonesia	indonesia	PROPN
agb-376	2	59	orcid	orcid	NOUN
agb-376	2	60	:	:	PUNCT
agb-376	2	61	https://orcid.org/0000-0002-0990-1505	https://orcid.org/0000-0002-0990-1505	PROPN
agb-376	2	62	email	email	NOUN
agb-376	2	63	:	:	PUNCT
agb-376	2	64	diny.dinyrizk@gmail.com	diny.dinyrizk@gmail.com	X
agb-376	2	65	jenny	jenny	PROPN
agb-376	2	66	morasa	morasa	PROPN
agb-376	2	67	universitas	universitas	PROPN
agb-376	2	68	sam	sam	PROPN
agb-376	2	69	ratulangi	ratulangi	PROPN
agb-376	2	70	,	,	PUNCT
agb-376	2	71	manado	manado	PROPN
agb-376	2	72	,	,	PUNCT
agb-376	2	73	indonesia	indonesia	PROPN
agb-376	2	74	orcid	orcid	NOUN
agb-376	2	75	:	:	PUNCT
agb-376	2	76	https://orcid.org/0009-0003-8048-573x	https://orcid.org/0009-0003-8048-573x	ADJ
agb-376	2	77	email	email	NOUN
agb-376	2	78	:	:	PUNCT
agb-376	2	79	jennymorasa@unsrat.ac.id	jennymorasa@unsrat.ac.id	ADJ
agb-376	2	80	yenni	yenni	PROPN
agb-376	2	81	samri	samri	PROPN
agb-376	2	82	juliati	juliati	PROPN
agb-376	2	83	nasution	nasution	PROPN
agb-376	2	84	universitas	universita	VERB
agb-376	2	85	islam	islam	PROPN
agb-376	2	86	negeri	negeri	PROPN
agb-376	2	87	sumatera	sumatera	PROPN
agb-376	2	88	utara	utara	PROPN
agb-376	2	89	,	,	PUNCT
agb-376	2	90	medan	medan	PROPN
agb-376	2	91	,	,	PUNCT
agb-376	2	92	indonesia	indonesia	PROPN
agb-376	2	93	.	.	PUNCT
agb-376	3	1	orcid	orcid	NOUN
agb-376	3	2	:	:	PUNCT
agb-376	3	3	https://orcid.org/0000-0002-4776-5751	https://orcid.org/0000-0002-4776-5751	NOUN
agb-376	3	4	email	email	NOUN
agb-376	3	5	:	:	PUNCT
agb-376	3	6	yenni.samri@uinsu.ac.id	yenni.samri@uinsu.ac.id	NUM
agb-376	3	7	sumarno	sumarno	ADJ
agb-376	3	8	manrejo	manrejo	ADJ
agb-376	3	9	universitas	universita	NOUN
agb-376	3	10	bhayangkara	bhayangkara	PROPN
agb-376	3	11	jakarta	jakarta	PROPN
agb-376	3	12	raya	raya	PROPN
agb-376	3	13	,	,	PUNCT
agb-376	3	14	jakarta	jakarta	PROPN
agb-376	3	15	,	,	PUNCT
agb-376	3	16	indonesia	indonesia	PROPN
agb-376	3	17	orcid	orcid	PROPN
agb-376	3	18	:	:	PUNCT
agb-376	3	19	https://orcid.org/0000-0002-1012-4985	https://orcid.org/0000-0002-1012-4985	NOUN
agb-376	3	20	email	email	NOUN
agb-376	3	21	:	:	PUNCT
agb-376	3	22	sumarno@dsn.ubharajaya.ac.id	sumarno@dsn.ubharajaya.ac.id	ADJ
agb-376	3	23	arfan	arfan	PROPN
agb-376	3	24	ikhsan	ikhsan	ADJ
agb-376	3	25	universitas	universita	NOUN
agb-376	3	26	negeri	negeri	PROPN
agb-376	3	27	medan	medan	PROPN
agb-376	3	28	,	,	PUNCT
agb-376	3	29	medan	medan	PROPN
agb-376	3	30	,	,	PUNCT
agb-376	3	31	indonesia	indonesia	PROPN
agb-376	3	32	orcid	orcid	PROPN
agb-376	3	33	:	:	PUNCT
agb-376	3	34	https://orcid.org/0009-0000-2711-4882	https://orcid.org/0009-0000-2711-4882	NOUN
agb-376	3	35	email	email	NOUN
agb-376	3	36	:	:	PUNCT
agb-376	3	37	arfanikhsan@unimed.ac.id	arfanikhsan@unimed.ac.id	PROPN
agb-376	3	38	the	the	DET
agb-376	3	39	sustainable	sustainable	ADJ
agb-376	3	40	growth	growth	NOUN
agb-376	3	41	of	of	ADP
agb-376	3	42	businesses	business	NOUN
agb-376	3	43	has	have	AUX
agb-376	3	44	emerged	emerge	VERB
agb-376	3	45	as	as	ADP
agb-376	3	46	a	a	DET
agb-376	3	47	global	global	ADJ
agb-376	3	48	necessity	necessity	NOUN
agb-376	3	49	owing	owe	VERB
agb-376	3	50	to	to	ADP
agb-376	3	51	the	the	DET
agb-376	3	52	escalating	escalate	VERB
agb-376	3	53	volatility	volatility	NOUN
agb-376	3	54	in	in	ADP
agb-376	3	55	the	the	DET
agb-376	3	56	international	international	ADJ
agb-376	3	57	business	business	NOUN
agb-376	3	58	landscape	landscape	NOUN
agb-376	3	59	.	.	PUNCT
agb-376	4	1	this	this	DET
agb-376	4	2	significant	significant	ADJ
agb-376	4	3	issue	issue	NOUN
agb-376	4	4	requires	require	VERB
agb-376	4	5	concentrated	concentrate	VERB
agb-376	4	6	academic	academic	ADJ
agb-376	4	7	research	research	NOUN
agb-376	4	8	.	.	PUNCT
agb-376	5	1	this	this	DET
agb-376	5	2	study	study	NOUN
agb-376	5	3	examines	examine	VERB
agb-376	5	4	the	the	DET
agb-376	5	5	impact	impact	NOUN
agb-376	5	6	of	of	ADP
agb-376	5	7	audit	audit	NOUN
agb-376	5	8	tenure	tenure	NOUN
agb-376	5	9	,	,	PUNCT
agb-376	5	10	audit	audit	NOUN
agb-376	5	11	rotation	rotation	NOUN
agb-376	5	12	,	,	PUNCT
agb-376	5	13	and	and	CCONJ
agb-376	5	14	institutional	institutional	ADJ
agb-376	5	15	ownership	ownership	NOUN
agb-376	5	16	on	on	ADP
agb-376	5	17	audit	audit	NOUN
agb-376	5	18	quality	quality	NOUN
agb-376	5	19	and	and	CCONJ
agb-376	5	20	the	the	DET
agb-376	5	21	sustainable	sustainable	ADJ
agb-376	5	22	growth	growth	NOUN
agb-376	5	23	of	of	ADP
agb-376	5	24	publicly	publicly	ADV
agb-376	5	25	listed	list	VERB
agb-376	5	26	firms	firm	NOUN
agb-376	5	27	in	in	ADP
agb-376	5	28	indonesia	indonesia	PROPN
agb-376	5	29	.	.	PUNCT
agb-376	6	1	furthermore	furthermore	ADV
agb-376	6	2	,	,	PUNCT
agb-376	6	3	it	it	PRON
agb-376	6	4	investigates	investigate	VERB
agb-376	6	5	the	the	DET
agb-376	6	6	mediating	mediate	VERB
agb-376	6	7	function	function	NOUN
agb-376	6	8	of	of	ADP
agb-376	6	9	audit	audit	NOUN
agb-376	6	10	quality	quality	NOUN
agb-376	6	11	in	in	ADP
agb-376	6	12	the	the	DET
agb-376	6	13	correlations	correlation	NOUN
agb-376	6	14	among	among	ADP
agb-376	6	15	audit	audit	NOUN
agb-376	6	16	tenure	tenure	NOUN
agb-376	6	17	,	,	PUNCT
agb-376	6	18	audit	audit	NOUN
agb-376	6	19	rotation	rotation	NOUN
agb-376	6	20	,	,	PUNCT
agb-376	6	21	institutional	institutional	ADJ
agb-376	6	22	ownership	ownership	NOUN
agb-376	6	23	,	,	PUNCT
agb-376	6	24	and	and	CCONJ
agb-376	6	25	sustainable	sustainable	ADJ
agb-376	6	26	growth	growth	NOUN
agb-376	6	27	.	.	PUNCT
agb-376	7	1	data	datum	NOUN
agb-376	7	2	were	be	AUX
agb-376	7	3	gathered	gather	VERB
agb-376	7	4	from	from	ADP
agb-376	7	5	the	the	DET
agb-376	7	6	proprietors	proprietor	NOUN
agb-376	7	7	of	of	ADP
agb-376	7	8	chosen	choose	VERB
agb-376	7	9	plcs	plcs	PROPN
agb-376	7	10	using	use	VERB
agb-376	7	11	survey	survey	NOUN
agb-376	7	12	questionnaires	questionnaire	NOUN
agb-376	7	13	,	,	PUNCT
agb-376	7	14	and	and	CCONJ
agb-376	7	15	spss	spss	PROPN
agb-376	7	16	-	-	PUNCT
agb-376	7	17	amos	amos	PROPN
agb-376	7	18	was	be	AUX
agb-376	7	19	utilised	utilise	VERB
agb-376	7	20	to	to	PART
agb-376	7	21	investigate	investigate	VERB
agb-376	7	22	the	the	DET
agb-376	7	23	interrelationships	interrelationship	NOUN
agb-376	7	24	among	among	ADP
agb-376	7	25	variables	variable	NOUN
agb-376	7	26	.	.	PUNCT
agb-376	8	1	the	the	DET
agb-376	8	2	outcome	outcome	NOUN
agb-376	8	3	of	of	ADP
agb-376	8	4	the	the	DET
agb-376	8	5	research	research	NOUN
agb-376	8	6	showed	show	VERB
agb-376	8	7	that	that	SCONJ
agb-376	8	8	audit	audit	NOUN
agb-376	8	9	tenure	tenure	NOUN
agb-376	8	10	,	,	PUNCT
agb-376	8	11	audit	audit	NOUN
agb-376	8	12	rotation	rotation	NOUN
agb-376	8	13	,	,	PUNCT
agb-376	8	14	and	and	CCONJ
agb-376	8	15	institutional	institutional	ADJ
agb-376	8	16	ownership	ownership	NOUN
agb-376	8	17	have	have	VERB
agb-376	8	18	a	a	DET
agb-376	8	19	favourable	favourable	ADJ
agb-376	8	20	correlation	correlation	NOUN
agb-376	8	21	with	with	ADP
agb-376	8	22	audit	audit	NOUN
agb-376	8	23	quality	quality	NOUN
agb-376	8	24	and	and	CCONJ
agb-376	8	25	sustainable	sustainable	ADJ
agb-376	8	26	growth	growth	NOUN
agb-376	8	27	.	.	PUNCT
agb-376	9	1	moreover	moreover	ADV
agb-376	9	2	,	,	PUNCT
agb-376	9	3	the	the	DET
agb-376	9	4	findings	finding	NOUN
agb-376	9	5	indicate	indicate	VERB
agb-376	9	6	that	that	DET
agb-376	9	7	audit	audit	NOUN
agb-376	9	8	quality	quality	NOUN
agb-376	9	9	functions	function	NOUN
agb-376	9	10	as	as	ADP
agb-376	9	11	a	a	DET
agb-376	9	12	crucial	crucial	ADJ
agb-376	9	13	mediator	mediator	NOUN
agb-376	9	14	in	in	ADP
agb-376	9	15	these	these	DET
agb-376	9	16	associations	association	NOUN
agb-376	9	17	.	.	PUNCT
agb-376	10	1	the	the	DET
agb-376	10	2	research	research	NOUN
agb-376	10	3	provides	provide	VERB
agb-376	10	4	significant	significant	ADJ
agb-376	10	5	insights	insight	NOUN
agb-376	10	6	for	for	ADP
agb-376	10	7	policymakers	policymaker	NOUN
agb-376	10	8	,	,	PUNCT
agb-376	10	9	indicating	indicate	VERB
agb-376	10	10	that	that	SCONJ
agb-376	10	11	sustainable	sustainable	ADJ
agb-376	10	12	growth	growth	NOUN
agb-376	10	13	in	in	ADP
agb-376	10	14	plcs	plcs	PROPN
agb-376	10	15	can	can	AUX
agb-376	10	16	be	be	AUX
agb-376	10	17	improved	improve	VERB
agb-376	10	18	by	by	ADP
agb-376	10	19	well	well	ADV
agb-376	10	20	formulated	formulated	ADJ
agb-376	10	21	audit	audit	NOUN
agb-376	10	22	tenure	tenure	NOUN
agb-376	10	23	policies	policy	NOUN
agb-376	10	24	,	,	PUNCT
agb-376	10	25	efficient	efficient	ADJ
agb-376	10	26	audit	audit	NOUN
agb-376	10	27	rotation	rotation	NOUN
agb-376	10	28	processes	process	NOUN
agb-376	10	29	,	,	PUNCT
agb-376	10	30	and	and	CCONJ
agb-376	10	31	strong	strong	ADJ
agb-376	10	32	institutional	institutional	ADJ
agb-376	10	33	ownership	ownership	NOUN
agb-376	10	34	structures	structure	NOUN
agb-376	10	35	.	.	PUNCT
agb-376	11	1	keywords	keyword	NOUN
agb-376	11	2	:	:	PUNCT
agb-376	11	3	audit	audit	NOUN
agb-376	11	4	tenure	tenure	NOUN
agb-376	11	5	,	,	PUNCT
agb-376	11	6	audit	audit	NOUN
agb-376	11	7	rotation	rotation	NOUN
agb-376	11	8	,	,	PUNCT
agb-376	11	9	institutional	institutional	ADJ
agb-376	11	10	ownership	ownership	NOUN
agb-376	11	11	,	,	PUNCT
agb-376	11	12	audit	audit	NOUN
agb-376	11	13	quality	quality	NOUN
agb-376	11	14	,	,	PUNCT
agb-376	11	15	sustainable	sustainable	ADJ
agb-376	11	16	growth	growth	NOUN
agb-376	11	17	,	,	PUNCT
agb-376	11	18	public	public	ADJ
agb-376	11	19	listed	list	VERB
agb-376	11	20	companies	company	NOUN
agb-376	11	21	.	.	PUNCT
agb-376	12	1	introduction	introduction	NOUN
agb-376	12	2	the	the	DET
agb-376	12	3	necessity	necessity	NOUN
agb-376	12	4	for	for	ADP
agb-376	12	5	sustainable	sustainable	ADJ
agb-376	12	6	growth	growth	NOUN
agb-376	12	7	has	have	AUX
agb-376	12	8	become	become	VERB
agb-376	12	9	a	a	DET
agb-376	12	10	primary	primary	ADJ
agb-376	12	11	concern	concern	NOUN
agb-376	12	12	for	for	ADP
agb-376	12	13	businesses	business	NOUN
agb-376	12	14	in	in	ADP
agb-376	12	15	the	the	DET
agb-376	12	16	indonesian	indonesian	ADJ
agb-376	12	17	market	market	NOUN
agb-376	12	18	,	,	PUNCT
agb-376	12	19	motivated	motivate	VERB
agb-376	12	20	by	by	ADP
agb-376	12	21	the	the	DET
agb-376	12	22	requirement	requirement	NOUN
agb-376	12	23	to	to	PART
agb-376	12	24	guarantee	guarantee	VERB
agb-376	12	25	long	long	ADJ
agb-376	12	26	-	-	PUNCT
agb-376	12	27	term	term	NOUN
agb-376	12	28	survival	survival	NOUN
agb-376	12	29	and	and	CCONJ
agb-376	12	30	satisfy	satisfy	VERB
agb-376	12	31	stakeholder	stakeholder	NOUN
agb-376	12	32	interests	interest	NOUN
agb-376	12	33	.	.	PUNCT
agb-376	13	1	publicly	publicly	ADV
agb-376	13	2	listed	list	VERB
agb-376	13	3	companies	company	NOUN
agb-376	13	4	(	(	PUNCT
agb-376	13	5	plcs	plcs	PROPN
agb-376	13	6	)	)	PUNCT
agb-376	13	7	in	in	ADP
agb-376	13	8	indonesia	indonesia	PROPN
agb-376	13	9	are	be	AUX
agb-376	13	10	increasingly	increasingly	ADV
agb-376	13	11	acknowledging	acknowledge	VERB
agb-376	13	12	the	the	DET
agb-376	13	13	imperative	imperative	NOUN
agb-376	13	14	to	to	PART
agb-376	13	15	connect	connect	VERB
agb-376	13	16	their	their	PRON
agb-376	13	17	plans	plan	NOUN
agb-376	13	18	with	with	ADP
agb-376	13	19	sustainable	sustainable	ADJ
agb-376	13	20	growth	growth	NOUN
agb-376	13	21	objectives	objective	NOUN
agb-376	13	22	,	,	PUNCT
agb-376	13	23	which	which	PRON
agb-376	13	24	not	not	PART
agb-376	13	25	only	only	ADV
agb-376	13	26	ensure	ensure	VERB
agb-376	13	27	future	future	ADJ
agb-376	13	28	profitability	profitability	NOUN
agb-376	13	29	but	but	CCONJ
agb-376	13	30	also	also	ADV
agb-376	13	31	incorporate	incorporate	VERB
agb-376	13	32	environmental	environmental	ADJ
agb-376	13	33	and	and	CCONJ
agb-376	13	34	social	social	ADJ
agb-376	13	35	issues	issue	NOUN
agb-376	13	36	into	into	ADP
agb-376	13	37	business	business	NOUN
agb-376	13	38	processes	process	NOUN
agb-376	13	39	.	.	PUNCT
agb-376	14	1	in	in	ADP
agb-376	14	2	this	this	DET
agb-376	14	3	setting	setting	NOUN
agb-376	14	4	,	,	PUNCT
agb-376	14	5	audit	audit	NOUN
agb-376	14	6	tenure	tenure	NOUN
agb-376	14	7	,	,	PUNCT
agb-376	14	8	audit	audit	NOUN
agb-376	14	9	rotation	rotation	NOUN
agb-376	14	10	,	,	PUNCT
agb-376	14	11	and	and	CCONJ
agb-376	14	12	institutional	institutional	ADJ
agb-376	14	13	ownership	ownership	NOUN
agb-376	14	14	are	be	AUX
agb-376	14	15	critical	critical	ADJ
agb-376	14	16	components	component	NOUN
agb-376	14	17	of	of	ADP
agb-376	14	18	corporate	corporate	ADJ
agb-376	14	19	governance	governance	NOUN
agb-376	14	20	.	.	PUNCT
agb-376	15	1	an	an	DET
agb-376	15	2	analysis	analysis	NOUN
agb-376	15	3	of	of	ADP
agb-376	15	4	these	these	DET
agb-376	15	5	antecedents	antecedent	NOUN
agb-376	15	6	highlights	highlight	VERB
agb-376	15	7	their	their	PRON
agb-376	15	8	impact	impact	NOUN
agb-376	15	9	on	on	ADP
agb-376	15	10	audit	audit	NOUN
agb-376	15	11	quality	quality	NOUN
agb-376	15	12	and	and	CCONJ
agb-376	15	13	,	,	PUNCT
agb-376	15	14	thus	thus	ADV
agb-376	15	15	,	,	PUNCT
agb-376	15	16	the	the	DET
agb-376	15	17	sustainability	sustainability	NOUN
agb-376	15	18	of	of	ADP
agb-376	15	19	corporate	corporate	ADJ
agb-376	15	20	performance	performance	NOUN
agb-376	15	21	.	.	PUNCT
agb-376	16	1	examining	examine	VERB
agb-376	16	2	these	these	DET
agb-376	16	3	correlations	correlation	NOUN
agb-376	16	4	yields	yield	VERB
agb-376	16	5	significant	significant	ADJ
agb-376	16	6	insights	insight	NOUN
agb-376	16	7	into	into	ADP
agb-376	16	8	how	how	SCONJ
agb-376	16	9	effective	effective	ADJ
agb-376	16	10	governance	governance	NOUN
agb-376	16	11	frameworks	framework	NOUN
agb-376	16	12	might	might	AUX
agb-376	16	13	promote	promote	VERB
agb-376	16	14	sustainable	sustainable	ADJ
agb-376	16	15	growth	growth	NOUN
agb-376	16	16	in	in	ADP
agb-376	16	17	indonesian	indonesian	ADJ
agb-376	16	18	public	public	ADJ
agb-376	16	19	limited	limited	ADJ
agb-376	16	20	companies	company	NOUN
agb-376	16	21	.	.	PUNCT
agb-376	17	1	audit	audit	NOUN
agb-376	17	2	tenure	tenure	NOUN
agb-376	17	3	—	—	PUNCT
agb-376	17	4	the	the	DET
agb-376	17	5	length	length	NOUN
agb-376	17	6	of	of	ADP
agb-376	17	7	time	time	NOUN
agb-376	17	8	an	an	DET
agb-376	17	9	audit	audit	NOUN
agb-376	17	10	firm	firm	NOUN
agb-376	17	11	has	have	AUX
agb-376	17	12	been	be	AUX
agb-376	17	13	with	with	ADP
agb-376	17	14	a	a	DET
agb-376	17	15	company	company	NOUN
agb-376	17	16	—	—	PUNCT
agb-376	17	17	affects	affect	VERB
agb-376	17	18	sustainable	sustainable	ADJ
agb-376	17	19	growth	growth	NOUN
agb-376	17	20	.	.	PUNCT
agb-376	18	1	advocates	advocate	NOUN
agb-376	18	2	say	say	VERB
agb-376	18	3	long	long	ADJ
agb-376	18	4	-	-	PUNCT
agb-376	18	5	term	term	NOUN
agb-376	18	6	employment	employment	NOUN
agb-376	18	7	helps	help	VERB
agb-376	18	8	auditors	auditor	NOUN
agb-376	18	9	understand	understand	VERB
agb-376	18	10	a	a	DET
agb-376	18	11	company	company	NOUN
agb-376	18	12	's	's	PART
agb-376	18	13	operations	operation	NOUN
agb-376	18	14	,	,	PUNCT
agb-376	18	15	boosting	boost	VERB
agb-376	18	16	financial	financial	ADJ
agb-376	18	17	reporting	reporting	NOUN
agb-376	18	18	.	.	PUNCT
agb-376	19	1	judge	judge	NOUN
agb-376	19	2	,	,	PUNCT
agb-376	19	3	goodson	goodson	PROPN
agb-376	19	4	,	,	PUNCT
agb-376	19	5	&	&	CCONJ
agb-376	19	6	stefaniak	stefaniak	PROPN
agb-376	19	7	(	(	PUNCT
agb-376	19	8	2024	2024	NUM
agb-376	19	9	)	)	PUNCT
agb-376	19	10	highlight	highlight	VERB
agb-376	19	11	that	that	DET
agb-376	19	12	stakeholder	stakeholder	NOUN
agb-376	19	13	confidence	confidence	NOUN
agb-376	19	14	is	be	AUX
agb-376	19	15	essential	essential	ADJ
agb-376	19	16	for	for	ADP
agb-376	19	17	organisational	organisational	ADJ
agb-376	19	18	development	development	NOUN
agb-376	19	19	and	and	CCONJ
agb-376	19	20	growth	growth	NOUN
agb-376	19	21	.	.	PUNCT
agb-376	20	1	extended	extended	ADJ
agb-376	20	2	tenure	tenure	NOUN
agb-376	20	3	may	may	AUX
agb-376	20	4	compromise	compromise	VERB
agb-376	20	5	auditor	auditor	NOUN
agb-376	20	6	independence	independence	NOUN
agb-376	20	7	,	,	PUNCT
agb-376	20	8	leading	lead	VERB
agb-376	20	9	to	to	ADP
agb-376	20	10	complacency	complacency	NOUN
agb-376	20	11	or	or	CCONJ
agb-376	20	12	collusion	collusion	NOUN
agb-376	20	13	,	,	PUNCT
agb-376	20	14	according	accord	VERB
agb-376	20	15	to	to	ADP
agb-376	20	16	daoust	daoust	PROPN
agb-376	20	17	&	&	CCONJ
agb-376	20	18	malsch	malsch	PROPN
agb-376	20	19	(	(	PUNCT
agb-376	20	20	2020	2020	NUM
agb-376	20	21	)	)	PUNCT
agb-376	20	22	.	.	PUNCT
agb-376	21	1	although	although	SCONJ
agb-376	21	2	research	research	NOUN
agb-376	21	3	shows	show	VERB
agb-376	21	4	a	a	DET
agb-376	21	5	positive	positive	ADJ
agb-376	21	6	correlation	correlation	NOUN
agb-376	21	7	between	between	ADP
agb-376	21	8	audit	audit	NOUN
agb-376	21	9	tenure	tenure	NOUN
agb-376	21	10	and	and	CCONJ
agb-376	21	11	sustainable	sustainable	ADJ
agb-376	21	12	growth	growth	NOUN
agb-376	21	13	in	in	ADP
agb-376	21	14	indonesian	indonesian	ADJ
agb-376	21	15	public	public	ADJ
agb-376	21	16	listed	list	VERB
agb-376	21	17	businesses	business	NOUN
agb-376	21	18	,	,	PUNCT
agb-376	21	19	this	this	DET
agb-376	21	20	link	link	NOUN
agb-376	21	21	needs	need	VERB
agb-376	21	22	further	further	ADJ
agb-376	21	23	analysis	analysis	NOUN
agb-376	21	24	to	to	PART
agb-376	21	25	evaluate	evaluate	VERB
agb-376	21	26	the	the	DET
agb-376	21	27	benefits	benefit	NOUN
agb-376	21	28	of	of	ADP
agb-376	21	29	continuity	continuity	NOUN
agb-376	21	30	against	against	ADP
agb-376	21	31	auditor	auditor	NOUN
agb-376	21	32	impartiality	impartiality	NOUN
agb-376	21	33	risks	risk	NOUN
agb-376	21	34	.	.	PUNCT
agb-376	22	1	audit	audit	NOUN
agb-376	22	2	rotation	rotation	NOUN
agb-376	22	3	,	,	PUNCT
agb-376	22	4	an	an	DET
agb-376	22	5	essential	essential	ADJ
agb-376	22	6	governance	governance	NOUN
agb-376	22	7	measure	measure	NOUN
agb-376	22	8	,	,	PUNCT
agb-376	22	9	involves	involve	VERB
agb-376	22	10	the	the	DET
agb-376	22	11	regular	regular	ADJ
agb-376	22	12	substitution	substitution	NOUN
agb-376	22	13	of	of	ADP
agb-376	22	14	audit	audit	NOUN
agb-376	22	15	firms	firm	NOUN
agb-376	22	16	to	to	PART
agb-376	22	17	reduce	reduce	VERB
agb-376	22	18	potential	potential	ADJ
agb-376	22	19	biases	bias	NOUN
agb-376	22	20	and	and	CCONJ
agb-376	22	21	excessive	excessive	ADJ
agb-376	22	22	familiarity	familiarity	NOUN
agb-376	22	23	.	.	PUNCT
agb-376	23	1	according	accord	VERB
agb-376	23	2	to	to	ADP
agb-376	23	3	garcíahernández	garcíahernández	PROPN
agb-376	23	4	,	,	PUNCT
agb-376	23	5	duréndez	duréndez	PROPN
agb-376	23	6	,	,	PUNCT
agb-376	23	7	&	&	CCONJ
agb-376	23	8	rojo	rojo	NOUN
agb-376	23	9	-	-	PUNCT
agb-376	23	10	ramírez	ramírez	NOUN
agb-376	23	11	(	(	PUNCT
agb-376	23	12	2023	2023	NUM
agb-376	23	13	)	)	PUNCT
agb-376	23	14	,	,	PUNCT
agb-376	23	15	this	this	DET
agb-376	23	16	method	method	NOUN
agb-376	23	17	offers	offer	VERB
agb-376	23	18	new	new	ADJ
agb-376	23	19	insights	insight	NOUN
agb-376	23	20	,	,	PUNCT
agb-376	23	21	diminishes	diminish	VERB
agb-376	23	22	bias	bias	NOUN
agb-376	23	23	,	,	PUNCT
agb-376	23	24	and	and	CCONJ
agb-376	23	25	mitigates	mitigate	VERB
agb-376	23	26	the	the	DET
agb-376	23	27	potential	potential	NOUN
agb-376	23	28	for	for	ADP
agb-376	23	29	collusion	collusion	NOUN
agb-376	23	30	,	,	PUNCT
agb-376	23	31	thereby	thereby	ADV
agb-376	23	32	guaranteeing	guarantee	VERB
agb-376	23	33	precise	precise	ADJ
agb-376	23	34	financial	financial	ADJ
agb-376	23	35	reporting	reporting	NOUN
agb-376	23	36	and	and	CCONJ
agb-376	23	37	effective	effective	ADJ
agb-376	23	38	decision	decision	NOUN
agb-376	23	39	-	-	PUNCT
agb-376	23	40	making	making	NOUN
agb-376	23	41	.	.	PUNCT
agb-376	24	1	audit	audit	NOUN
agb-376	24	2	rotation	rotation	NOUN
agb-376	24	3	strategies	strategy	NOUN
agb-376	24	4	enhance	enhance	VERB
agb-376	24	5	investor	investor	NOUN
agb-376	24	6	confidence	confidence	NOUN
agb-376	24	7	and	and	CCONJ
agb-376	24	8	promote	promote	VERB
agb-376	24	9	long	long	ADJ
agb-376	24	10	-	-	PUNCT
agb-376	24	11	term	term	NOUN
agb-376	24	12	sustainability	sustainability	NOUN
agb-376	24	13	.	.	PUNCT
agb-376	25	1	malagila	malagila	PROPN
agb-376	25	2	,	,	PUNCT
agb-376	25	3	bhavani	bhavani	PROPN
agb-376	25	4	,	,	PUNCT
agb-376	25	5	&	&	CCONJ
agb-376	25	6	amponsah	amponsah	PROPN
agb-376	25	7	(	(	PUNCT
agb-376	25	8	2020	2020	NUM
agb-376	25	9	)	)	PUNCT
agb-376	25	10	contend	contend	VERB
agb-376	25	11	that	that	SCONJ
agb-376	25	12	regular	regular	ADJ
agb-376	25	13	external	external	ADJ
agb-376	25	14	evaluations	evaluation	NOUN
agb-376	25	15	enhance	enhance	VERB
agb-376	25	16	corporate	corporate	ADJ
agb-376	25	17	accountability	accountability	NOUN
agb-376	25	18	and	and	CCONJ
agb-376	25	19	foster	foster	ADJ
agb-376	25	20	sustainable	sustainable	ADJ
agb-376	25	21	business	business	NOUN
agb-376	25	22	practices	practice	NOUN
agb-376	25	23	within	within	ADP
agb-376	25	24	indonesian	indonesian	ADJ
agb-376	25	25	public	public	ADJ
agb-376	25	26	limited	limited	ADJ
agb-376	25	27	companies	company	NOUN
agb-376	25	28	.	.	PUNCT
agb-376	26	1	institutional	institutional	ADJ
agb-376	26	2	ownership	ownership	NOUN
agb-376	26	3	,	,	PUNCT
agb-376	26	4	characterised	characterise	VERB
agb-376	26	5	by	by	ADP
agb-376	26	6	the	the	DET
agb-376	26	7	holdings	holding	NOUN
agb-376	26	8	of	of	ADP
agb-376	26	9	institutional	institutional	ADJ
agb-376	26	10	investors	investor	NOUN
agb-376	26	11	like	like	ADP
agb-376	26	12	pension	pension	NOUN
agb-376	26	13	and	and	CCONJ
agb-376	26	14	mutual	mutual	ADJ
agb-376	26	15	funds	fund	NOUN
agb-376	26	16	,	,	PUNCT
agb-376	26	17	is	be	AUX
agb-376	26	18	vital	vital	ADJ
agb-376	26	19	for	for	ADP
agb-376	26	20	fostering	foster	VERB
agb-376	26	21	sustainable	sustainable	ADJ
agb-376	26	22	growth	growth	NOUN
agb-376	26	23	.	.	PUNCT
agb-376	27	1	mehrpouya	mehrpouya	PROPN
agb-376	27	2	&	&	CCONJ
agb-376	27	3	salles	salles	PROPN
agb-376	27	4	-	-	PROPN
agb-376	27	5	djelic	djelic	ADJ
agb-376	27	6	(	(	PUNCT
agb-376	27	7	2019	2019	NUM
agb-376	27	8	)	)	PUNCT
agb-376	27	9	assert	assert	VERB
agb-376	27	10	that	that	SCONJ
agb-376	27	11	these	these	DET
agb-376	27	12	investors	investor	NOUN
agb-376	27	13	,	,	PUNCT
agb-376	27	14	motivated	motivate	VERB
agb-376	27	15	by	by	ADP
agb-376	27	16	long	long	ADJ
agb-376	27	17	-	-	PUNCT
agb-376	27	18	term	term	NOUN
agb-376	27	19	financial	financial	ADJ
agb-376	27	20	objectives	objective	NOUN
agb-376	27	21	,	,	PUNCT
agb-376	27	22	frequently	frequently	ADV
agb-376	27	23	advocate	advocate	VERB
agb-376	27	24	for	for	SCONJ
agb-376	27	25	enterprises	enterprise	NOUN
agb-376	27	26	to	to	PART
agb-376	27	27	implement	implement	VERB
agb-376	27	28	management	management	NOUN
agb-376	27	29	practices	practice	NOUN
agb-376	27	30	that	that	PRON
agb-376	27	31	are	be	AUX
agb-376	27	32	congruent	congruent	ADJ
agb-376	27	33	with	with	ADP
agb-376	27	34	sustainability	sustainability	NOUN
agb-376	27	35	and	and	CCONJ
agb-376	27	36	corporate	corporate	ADJ
agb-376	27	37	responsibility	responsibility	NOUN
agb-376	27	38	.	.	PUNCT
agb-376	28	1	in	in	ADP
agb-376	28	2	indonesia	indonesia	PROPN
agb-376	28	3	,	,	PUNCT
agb-376	28	4	institutional	institutional	ADJ
agb-376	28	5	ownership	ownership	NOUN
agb-376	28	6	profoundly	profoundly	ADV
agb-376	28	7	impacts	impact	VERB
agb-376	28	8	corporate	corporate	ADJ
agb-376	28	9	governance	governance	NOUN
agb-376	28	10	,	,	PUNCT
agb-376	28	11	allowing	allow	VERB
agb-376	28	12	shareholders	shareholder	NOUN
agb-376	28	13	to	to	PART
agb-376	28	14	influence	influence	VERB
agb-376	28	15	strategic	strategic	ADJ
agb-376	28	16	choices	choice	NOUN
agb-376	28	17	that	that	PRON
agb-376	28	18	promote	promote	VERB
agb-376	28	19	sustainability	sustainability	NOUN
agb-376	28	20	.	.	PUNCT
agb-376	29	1	audit	audit	NOUN
agb-376	29	2	quality	quality	NOUN
agb-376	29	3	serves	serve	VERB
agb-376	29	4	as	as	ADP
agb-376	29	5	a	a	DET
agb-376	29	6	vital	vital	ADJ
agb-376	29	7	intermediary	intermediary	NOUN
agb-376	29	8	in	in	ADP
agb-376	29	9	these	these	DET
agb-376	29	10	interactions	interaction	NOUN
agb-376	29	11	,	,	PUNCT
agb-376	29	12	alleviating	alleviate	VERB
agb-376	29	13	the	the	DET
agb-376	29	14	risks	risk	NOUN
agb-376	29	15	linked	link	VERB
agb-376	29	16	to	to	ADP
agb-376	29	17	prolonged	prolonged	ADJ
agb-376	29	18	auditor	auditor	NOUN
agb-376	29	19	engagements	engagement	NOUN
agb-376	29	20	and	and	CCONJ
agb-376	29	21	guaranteeing	guarantee	VERB
agb-376	29	22	the	the	DET
agb-376	29	23	provision	provision	NOUN
agb-376	29	24	of	of	ADP
agb-376	29	25	clear	clear	ADJ
agb-376	29	26	and	and	CCONJ
agb-376	29	27	dependable	dependable	ADJ
agb-376	29	28	financial	financial	ADJ
agb-376	29	29	reports	report	NOUN
agb-376	29	30	.	.	PUNCT
agb-376	30	1	buallay	buallay	PROPN
agb-376	30	2	&	&	CCONJ
agb-376	30	3	al	al	PROPN
agb-376	30	4	-	-	PUNCT
agb-376	30	5	ajmi	ajmi	PROPN
agb-376	30	6	(	(	PUNCT
agb-376	30	7	2020	2020	NUM
agb-376	30	8	)	)	PUNCT
agb-376	30	9	propose	propose	VERB
agb-376	30	10	that	that	SCONJ
agb-376	30	11	superior	superior	ADJ
agb-376	30	12	audits	audits	NOUN
agb-376	30	13	might	might	AUX
agb-376	30	14	mitigate	mitigate	VERB
agb-376	30	15	the	the	DET
agb-376	30	16	difficulties	difficulty	NOUN
agb-376	30	17	associated	associate	VERB
agb-376	30	18	with	with	ADP
agb-376	30	19	extended	extended	ADJ
agb-376	30	20	audit	audit	NOUN
agb-376	30	21	tenures	tenure	NOUN
agb-376	30	22	,	,	PUNCT
agb-376	30	23	hence	hence	ADV
agb-376	30	24	bolstering	bolster	VERB
agb-376	30	25	investor	investor	NOUN
agb-376	30	26	trust	trust	NOUN
agb-376	30	27	and	and	CCONJ
agb-376	30	28	corporate	corporate	ADJ
agb-376	30	29	stability	stability	NOUN
agb-376	30	30	.	.	PUNCT
agb-376	31	1	furthermore	furthermore	ADV
agb-376	31	2	,	,	PUNCT
agb-376	31	3	cameran	cameran	ADJ
agb-376	31	4	,	,	PUNCT
agb-376	31	5	campa	campa	PROPN
agb-376	31	6	,	,	PUNCT
agb-376	31	7	&	&	CCONJ
agb-376	31	8	francis	francis	PROPN
agb-376	31	9	(	(	PUNCT
agb-376	31	10	2022	2022	NUM
agb-376	31	11	)	)	PUNCT
agb-376	31	12	assert	assert	VERB
agb-376	31	13	that	that	SCONJ
agb-376	31	14	high	high	ADJ
agb-376	31	15	-	-	PUNCT
agb-376	31	16	quality	quality	NOUN
agb-376	31	17	audits	audits	NOUN
agb-376	31	18	ensure	ensure	VERB
agb-376	31	19	accurate	accurate	ADJ
agb-376	31	20	financial	financial	ADJ
agb-376	31	21	reporting	reporting	NOUN
agb-376	31	22	,	,	PUNCT
agb-376	31	23	thereby	thereby	ADV
agb-376	31	24	promoting	promote	VERB
agb-376	31	25	sustainable	sustainable	ADJ
agb-376	31	26	growth	growth	NOUN
agb-376	31	27	and	and	CCONJ
agb-376	31	28	enhancing	enhance	VERB
agb-376	31	29	https://orcid.org/0000-0002-0990-1505	https://orcid.org/0000-0002-0990-1505	PROPN
agb-376	31	30	mailto:diny.dinyrizk@gmail.com	mailto:diny.dinyrizk@gmail.com	NOUN
agb-376	32	1	https://orcid.org/0009-0003-8048-573x	https://orcid.org/0009-0003-8048-573x	PROPN
agb-376	32	2	mailto:jennymorasa@unsrat.ac.id	mailto:jennymorasa@unsrat.ac.id	PROPN
agb-376	32	3	https://orcid.org/0000-0002-4776-5751	https://orcid.org/0000-0002-4776-5751	NOUN
agb-376	32	4	mailto:yenni.samri@uinsu.ac.id	mailto:yenni.samri@uinsu.ac.id	VERB
agb-376	32	5	https://orcid.org/0000-0002-1012-4985	https://orcid.org/0000-0002-1012-4985	NOUN
agb-376	32	6	mailto:sumarno@dsn.ubharajaya.ac.id	mailto:sumarno@dsn.ubharajaya.ac.id	NOUN
agb-376	32	7	https://orcid.org/0009-0000-2711-4882	https://orcid.org/0009-0000-2711-4882	PROPN
agb-376	32	8	mailto:arfanikhsan@unimed.ac.id	mailto:arfanikhsan@unimed.ac.id	PROPN
agb-376	32	9	agbioforum	agbioforum	NOUN
agb-376	32	10	,	,	PUNCT
agb-376	32	11	26(2	26(2	NUM
agb-376	32	12	)	)	PUNCT
agb-376	32	13	,	,	PUNCT
agb-376	32	14	2024	2024	NUM
agb-376	32	15	|	|	NOUN
agb-376	32	16	123	123	NUM
agb-376	32	17	atrizka	atrizka	NOUN
agb-376	32	18	et	et	PROPN
agb-376	32	19	al	al	PROPN
agb-376	32	20	—	—	PUNCT
agb-376	32	21	effectiveness	effectiveness	NOUN
agb-376	32	22	of	of	ADP
agb-376	32	23	audit	audit	NOUN
agb-376	32	24	tenure	tenure	NOUN
agb-376	32	25	,	,	PUNCT
agb-376	32	26	audit	audit	NOUN
agb-376	32	27	rotation	rotation	NOUN
agb-376	32	28	,	,	PUNCT
agb-376	32	29	and	and	CCONJ
agb-376	32	30	institutional	institutional	ADJ
agb-376	32	31	ownership	ownership	NOUN
agb-376	32	32	on	on	ADP
agb-376	32	33	audit	audit	NOUN
agb-376	32	34	quality	quality	NOUN
agb-376	32	35	and	and	CCONJ
agb-376	32	36	sustainable	sustainable	ADJ
agb-376	32	37	growth	growth	NOUN
agb-376	32	38	…	…	PUNCT
agb-376	32	39	stakeholder	stakeholder	NOUN
agb-376	32	40	trust	trust	NOUN
agb-376	32	41	.	.	PUNCT
agb-376	33	1	the	the	DET
agb-376	33	2	mediating	mediate	VERB
agb-376	33	3	role	role	NOUN
agb-376	33	4	of	of	ADP
agb-376	33	5	audit	audit	NOUN
agb-376	33	6	quality	quality	NOUN
agb-376	33	7	is	be	AUX
agb-376	33	8	similarly	similarly	ADV
agb-376	33	9	significant	significant	ADJ
agb-376	33	10	in	in	ADP
agb-376	33	11	the	the	DET
agb-376	33	12	context	context	NOUN
agb-376	33	13	of	of	ADP
agb-376	33	14	audit	audit	NOUN
agb-376	33	15	rotation	rotation	NOUN
agb-376	33	16	.	.	PUNCT
agb-376	34	1	regular	regular	ADJ
agb-376	34	2	auditor	auditor	NOUN
agb-376	34	3	transitions	transition	NOUN
agb-376	34	4	provide	provide	VERB
agb-376	34	5	varied	varied	ADJ
agb-376	34	6	viewpoints	viewpoint	NOUN
agb-376	34	7	;	;	PUNCT
agb-376	34	8	nonetheless	nonetheless	ADV
agb-376	34	9	,	,	PUNCT
agb-376	34	10	their	their	PRON
agb-376	34	11	efficacy	efficacy	NOUN
agb-376	34	12	is	be	AUX
agb-376	34	13	contingent	contingent	ADJ
agb-376	34	14	upon	upon	SCONJ
agb-376	34	15	the	the	DET
agb-376	34	16	incoming	incoming	ADJ
agb-376	34	17	auditors	auditor	NOUN
agb-376	34	18	'	'	PART
agb-376	34	19	capacity	capacity	NOUN
agb-376	34	20	to	to	PART
agb-376	34	21	uphold	uphold	VERB
agb-376	34	22	rigorous	rigorous	ADJ
agb-376	34	23	quality	quality	NOUN
agb-376	34	24	standards	standard	NOUN
agb-376	34	25	(	(	PUNCT
agb-376	34	26	ndaba	ndaba	PROPN
agb-376	34	27	,	,	PUNCT
agb-376	34	28	harber	harber	PROPN
agb-376	34	29	,	,	PUNCT
agb-376	34	30	&	&	CCONJ
agb-376	34	31	maroun	maroun	PROPN
agb-376	34	32	,	,	PUNCT
agb-376	34	33	2021	2021	NUM
agb-376	34	34	)	)	PUNCT
agb-376	34	35	.	.	PUNCT
agb-376	35	1	superior	superior	ADJ
agb-376	35	2	audit	audit	NOUN
agb-376	35	3	quality	quality	NOUN
agb-376	35	4	throughout	throughout	ADP
agb-376	35	5	transitions	transition	NOUN
agb-376	35	6	guarantees	guarantee	VERB
agb-376	35	7	that	that	SCONJ
agb-376	35	8	the	the	DET
agb-376	35	9	advantages	advantage	NOUN
agb-376	35	10	of	of	ADP
agb-376	35	11	rotation	rotation	NOUN
agb-376	35	12	,	,	PUNCT
agb-376	35	13	including	include	VERB
agb-376	35	14	diminished	diminish	VERB
agb-376	35	15	bias	bias	NOUN
agb-376	35	16	and	and	CCONJ
agb-376	35	17	increased	increase	VERB
agb-376	35	18	scrutiny	scrutiny	NOUN
agb-376	35	19	,	,	PUNCT
agb-376	35	20	are	be	AUX
agb-376	35	21	achieved	achieve	VERB
agb-376	35	22	without	without	ADP
agb-376	35	23	negative	negative	ADJ
agb-376	35	24	effects	effect	NOUN
agb-376	35	25	on	on	ADP
agb-376	35	26	reporting	reporting	NOUN
agb-376	35	27	.	.	PUNCT
agb-376	36	1	audit	audit	NOUN
agb-376	36	2	quality	quality	NOUN
agb-376	36	3	enhances	enhance	VERB
agb-376	36	4	the	the	DET
agb-376	36	5	connection	connection	NOUN
agb-376	36	6	between	between	ADP
agb-376	36	7	institutional	institutional	ADJ
agb-376	36	8	ownership	ownership	NOUN
agb-376	36	9	and	and	CCONJ
agb-376	36	10	sustainable	sustainable	ADJ
agb-376	36	11	growth	growth	NOUN
agb-376	36	12	by	by	ADP
agb-376	36	13	delivering	deliver	VERB
agb-376	36	14	reliable	reliable	ADJ
agb-376	36	15	information	information	NOUN
agb-376	36	16	that	that	PRON
agb-376	36	17	promotes	promote	VERB
agb-376	36	18	effective	effective	ADJ
agb-376	36	19	decision	decision	NOUN
agb-376	36	20	-	-	PUNCT
agb-376	36	21	making	making	NOUN
agb-376	36	22	.	.	PUNCT
agb-376	37	1	saeed	saeed	PROPN
agb-376	37	2	et	et	PROPN
agb-376	37	3	al	al	PROPN
agb-376	37	4	.	.	PROPN
agb-376	38	1	(	(	PUNCT
agb-376	38	2	2022	2022	NUM
agb-376	38	3	)	)	PUNCT
agb-376	38	4	contend	contend	VERB
agb-376	38	5	that	that	SCONJ
agb-376	38	6	dependable	dependable	ADJ
agb-376	38	7	financial	financial	ADJ
agb-376	38	8	reporting	reporting	NOUN
agb-376	38	9	enhances	enhance	VERB
agb-376	38	10	investor	investor	NOUN
agb-376	38	11	trust	trust	NOUN
agb-376	38	12	and	and	CCONJ
agb-376	38	13	motivates	motivate	VERB
agb-376	38	14	management	management	NOUN
agb-376	38	15	to	to	PART
agb-376	38	16	implement	implement	VERB
agb-376	38	17	sustainability	sustainability	NOUN
agb-376	38	18	-	-	PUNCT
agb-376	38	19	oriented	orient	VERB
agb-376	38	20	measures	measure	NOUN
agb-376	38	21	,	,	PUNCT
agb-376	38	22	hence	hence	ADV
agb-376	38	23	fostering	foster	VERB
agb-376	38	24	a	a	DET
agb-376	38	25	virtuous	virtuous	ADJ
agb-376	38	26	cycle	cycle	NOUN
agb-376	38	27	of	of	ADP
agb-376	38	28	growth	growth	NOUN
agb-376	38	29	.	.	PUNCT
agb-376	39	1	this	this	DET
agb-376	39	2	study	study	NOUN
agb-376	39	3	examines	examine	VERB
agb-376	39	4	how	how	SCONJ
agb-376	39	5	audit	audit	NOUN
agb-376	39	6	tenure	tenure	NOUN
agb-376	39	7	,	,	PUNCT
agb-376	39	8	audit	audit	NOUN
agb-376	39	9	rotation	rotation	NOUN
agb-376	39	10	,	,	PUNCT
agb-376	39	11	and	and	CCONJ
agb-376	39	12	institutional	institutional	ADJ
agb-376	39	13	ownership	ownership	NOUN
agb-376	39	14	affect	affect	VERB
agb-376	39	15	indonesian	indonesian	PROPN
agb-376	39	16	plcs	plcs	PROPN
agb-376	39	17	'	'	PART
agb-376	39	18	sustainable	sustainable	ADJ
agb-376	39	19	growth	growth	NOUN
agb-376	39	20	.	.	PUNCT
agb-376	40	1	it	it	PRON
agb-376	40	2	also	also	ADV
agb-376	40	3	studies	study	VERB
agb-376	40	4	audit	audit	VERB
agb-376	40	5	quality	quality	NOUN
agb-376	40	6	's	's	PART
agb-376	40	7	mediation	mediation	NOUN
agb-376	40	8	of	of	ADP
agb-376	40	9	these	these	DET
agb-376	40	10	connections	connection	NOUN
agb-376	40	11	.	.	PUNCT
agb-376	41	1	by	by	ADP
agb-376	41	2	integrating	integrate	VERB
agb-376	41	3	audit	audit	NOUN
agb-376	41	4	quality	quality	NOUN
agb-376	41	5	as	as	ADP
agb-376	41	6	a	a	DET
agb-376	41	7	mediator	mediator	NOUN
agb-376	41	8	,	,	PUNCT
agb-376	41	9	this	this	DET
agb-376	41	10	study	study	NOUN
agb-376	41	11	fills	fill	VERB
agb-376	41	12	a	a	DET
agb-376	41	13	gap	gap	NOUN
agb-376	41	14	in	in	ADP
agb-376	41	15	the	the	DET
agb-376	41	16	literature	literature	NOUN
agb-376	41	17	by	by	ADP
agb-376	41	18	offering	offer	VERB
agb-376	41	19	a	a	DET
agb-376	41	20	holistic	holistic	ADJ
agb-376	41	21	view	view	NOUN
agb-376	41	22	of	of	ADP
agb-376	41	23	how	how	SCONJ
agb-376	41	24	governance	governance	NOUN
agb-376	41	25	practices	practice	NOUN
agb-376	41	26	affect	affect	VERB
agb-376	41	27	sustainability	sustainability	NOUN
agb-376	41	28	results	result	NOUN
agb-376	41	29	.	.	PUNCT
agb-376	42	1	this	this	DET
agb-376	42	2	study	study	NOUN
agb-376	42	3	examines	examine	VERB
agb-376	42	4	corporate	corporate	ADJ
agb-376	42	5	governance	governance	NOUN
agb-376	42	6	and	and	CCONJ
agb-376	42	7	sustainability	sustainability	NOUN
agb-376	42	8	in	in	ADP
agb-376	42	9	the	the	DET
agb-376	42	10	underexplored	underexplored	ADJ
agb-376	42	11	indonesian	indonesian	ADJ
agb-376	42	12	context	context	NOUN
agb-376	42	13	,	,	PUNCT
agb-376	42	14	unlike	unlike	ADP
agb-376	42	15	previous	previous	ADJ
agb-376	42	16	studies	study	NOUN
agb-376	42	17	that	that	PRON
agb-376	42	18	examined	examine	VERB
agb-376	42	19	these	these	DET
agb-376	42	20	variables	variable	NOUN
agb-376	42	21	separately	separately	ADV
agb-376	42	22	.	.	PUNCT
agb-376	43	1	the	the	DET
agb-376	43	2	following	follow	VERB
agb-376	43	3	sections	section	NOUN
agb-376	43	4	of	of	ADP
agb-376	43	5	this	this	DET
agb-376	43	6	study	study	NOUN
agb-376	43	7	will	will	AUX
agb-376	43	8	examine	examine	VERB
agb-376	43	9	the	the	DET
agb-376	43	10	pertinent	pertinent	ADJ
agb-376	43	11	literature	literature	NOUN
agb-376	43	12	,	,	PUNCT
agb-376	43	13	develop	develop	VERB
agb-376	43	14	hypotheses	hypothesis	NOUN
agb-376	43	15	,	,	PUNCT
agb-376	43	16	and	and	CCONJ
agb-376	43	17	outline	outline	VERB
agb-376	43	18	the	the	DET
agb-376	43	19	research	research	NOUN
agb-376	43	20	methodology	methodology	NOUN
agb-376	43	21	utilised	utilise	VERB
agb-376	43	22	.	.	PUNCT
agb-376	44	1	the	the	DET
agb-376	44	2	subsequent	subsequent	ADJ
agb-376	44	3	section	section	NOUN
agb-376	44	4	will	will	AUX
agb-376	44	5	address	address	VERB
agb-376	44	6	the	the	DET
agb-376	44	7	results	result	NOUN
agb-376	44	8	,	,	PUNCT
agb-376	44	9	conclusions	conclusion	NOUN
agb-376	44	10	,	,	PUNCT
agb-376	44	11	policy	policy	NOUN
agb-376	44	12	implications	implication	NOUN
agb-376	44	13	,	,	PUNCT
agb-376	44	14	and	and	CCONJ
agb-376	44	15	limitations	limitation	NOUN
agb-376	44	16	of	of	ADP
agb-376	44	17	the	the	DET
agb-376	44	18	study	study	NOUN
agb-376	44	19	.	.	PUNCT
agb-376	45	1	literature	literature	NOUN
agb-376	45	2	review	review	PROPN
agb-376	45	3	audit	audit	NOUN
agb-376	45	4	tenure	tenure	NOUN
agb-376	45	5	refers	refer	VERB
agb-376	45	6	to	to	ADP
agb-376	45	7	the	the	DET
agb-376	45	8	duration	duration	NOUN
agb-376	45	9	of	of	ADP
agb-376	45	10	the	the	DET
agb-376	45	11	professional	professional	ADJ
agb-376	45	12	relationship	relationship	NOUN
agb-376	45	13	between	between	ADP
agb-376	45	14	auditors	auditor	NOUN
agb-376	45	15	and	and	CCONJ
agb-376	45	16	their	their	PRON
agb-376	45	17	clients	client	NOUN
agb-376	45	18	,	,	PUNCT
agb-376	45	19	and	and	CCONJ
agb-376	45	20	it	it	PRON
agb-376	45	21	has	have	AUX
agb-376	45	22	emerged	emerge	VERB
agb-376	45	23	as	as	ADP
agb-376	45	24	a	a	DET
agb-376	45	25	significant	significant	ADJ
agb-376	45	26	focus	focus	NOUN
agb-376	45	27	of	of	ADP
agb-376	45	28	analysis	analysis	NOUN
agb-376	45	29	concerning	concern	VERB
agb-376	45	30	its	its	PRON
agb-376	45	31	influence	influence	NOUN
agb-376	45	32	on	on	ADP
agb-376	45	33	sustainable	sustainable	ADJ
agb-376	45	34	corporate	corporate	ADJ
agb-376	45	35	development	development	NOUN
agb-376	45	36	.	.	PUNCT
agb-376	46	1	prolonged	prolong	VERB
agb-376	46	2	auditor	auditor	NOUN
agb-376	46	3	tenure	tenure	NOUN
agb-376	46	4	enables	enable	VERB
agb-376	46	5	auditors	auditor	NOUN
agb-376	46	6	to	to	PART
agb-376	46	7	gain	gain	VERB
agb-376	46	8	in	in	ADP
agb-376	46	9	-	-	PUNCT
agb-376	46	10	depth	depth	NOUN
agb-376	46	11	knowledge	knowledge	NOUN
agb-376	46	12	of	of	ADP
agb-376	46	13	the	the	DET
agb-376	46	14	company	company	NOUN
agb-376	46	15	,	,	PUNCT
agb-376	46	16	its	its	PRON
agb-376	46	17	operational	operational	ADJ
agb-376	46	18	environment	environment	NOUN
agb-376	46	19	,	,	PUNCT
agb-376	46	20	and	and	CCONJ
agb-376	46	21	associated	associated	ADJ
agb-376	46	22	risks	risk	NOUN
agb-376	46	23	,	,	PUNCT
agb-376	46	24	thereby	thereby	ADV
agb-376	46	25	enhancing	enhance	VERB
agb-376	46	26	the	the	DET
agb-376	46	27	reliability	reliability	NOUN
agb-376	46	28	and	and	CCONJ
agb-376	46	29	credibility	credibility	NOUN
agb-376	46	30	of	of	ADP
agb-376	46	31	financial	financial	ADJ
agb-376	46	32	reports	report	NOUN
agb-376	46	33	.	.	PUNCT
agb-376	47	1	judge	judge	NOUN
agb-376	47	2	et	et	PROPN
agb-376	47	3	al	al	PROPN
agb-376	47	4	.	.	PROPN
agb-376	48	1	(	(	PUNCT
agb-376	48	2	2024	2024	NUM
agb-376	48	3	)	)	PUNCT
agb-376	48	4	highlighted	highlight	VERB
agb-376	48	5	that	that	SCONJ
agb-376	48	6	extended	extended	ADJ
agb-376	48	7	audit	audit	NOUN
agb-376	48	8	tenure	tenure	NOUN
agb-376	48	9	equips	equip	VERB
agb-376	48	10	auditors	auditor	NOUN
agb-376	48	11	with	with	ADP
agb-376	48	12	specialised	specialised	ADJ
agb-376	48	13	insights	insight	NOUN
agb-376	48	14	into	into	ADP
agb-376	48	15	the	the	DET
agb-376	48	16	client	client	NOUN
agb-376	48	17	’s	’s	PART
agb-376	48	18	business	business	NOUN
agb-376	48	19	,	,	PUNCT
agb-376	48	20	resulting	result	VERB
agb-376	48	21	in	in	ADP
agb-376	48	22	improved	improved	ADJ
agb-376	48	23	financial	financial	ADJ
agb-376	48	24	reporting	reporting	NOUN
agb-376	48	25	and	and	CCONJ
agb-376	48	26	better	well	ADJ
agb-376	48	27	support	support	NOUN
agb-376	48	28	for	for	ADP
agb-376	48	29	longterm	longterm	ADJ
agb-376	48	30	decision	decision	NOUN
agb-376	48	31	-	-	PUNCT
agb-376	48	32	making	making	NOUN
agb-376	48	33	.	.	PUNCT
agb-376	49	1	similarly	similarly	ADV
agb-376	49	2	,	,	PUNCT
agb-376	49	3	van	van	PROPN
agb-376	49	4	nieuw	nieuw	PROPN
agb-376	49	5	amerongen	amerongen	PROPN
agb-376	49	6	et	et	PROPN
agb-376	49	7	al	al	PROPN
agb-376	49	8	.	.	PROPN
agb-376	49	9	(	(	PUNCT
agb-376	49	10	2022	2022	NUM
agb-376	49	11	)	)	PUNCT
agb-376	49	12	observed	observe	VERB
agb-376	49	13	that	that	SCONJ
agb-376	49	14	long	long	ADV
agb-376	49	15	-	-	PUNCT
agb-376	49	16	standing	stand	VERB
agb-376	49	17	audit	audit	NOUN
agb-376	49	18	relationships	relationship	NOUN
agb-376	49	19	reduce	reduce	VERB
agb-376	49	20	the	the	DET
agb-376	49	21	time	time	NOUN
agb-376	49	22	required	require	VERB
agb-376	49	23	for	for	ADP
agb-376	49	24	auditors	auditor	NOUN
agb-376	49	25	to	to	PART
agb-376	49	26	familiarise	familiarise	VERB
agb-376	49	27	themselves	themselves	PRON
agb-376	49	28	with	with	ADP
agb-376	49	29	the	the	DET
agb-376	49	30	client	client	NOUN
agb-376	49	31	’s	’s	PART
agb-376	49	32	operations	operation	NOUN
agb-376	49	33	,	,	PUNCT
agb-376	49	34	thus	thus	ADV
agb-376	49	35	enhancing	enhance	VERB
agb-376	49	36	audit	audit	NOUN
agb-376	49	37	efficiency	efficiency	NOUN
agb-376	49	38	.	.	PUNCT
agb-376	50	1	this	this	DET
agb-376	50	2	efficiency	efficiency	NOUN
agb-376	50	3	facilitates	facilitate	VERB
agb-376	50	4	the	the	DET
agb-376	50	5	alignment	alignment	NOUN
agb-376	50	6	of	of	ADP
agb-376	50	7	strategic	strategic	ADJ
agb-376	50	8	planning	planning	NOUN
agb-376	50	9	with	with	ADP
agb-376	50	10	sustainable	sustainable	ADJ
agb-376	50	11	growth	growth	NOUN
agb-376	50	12	objectives	objective	NOUN
agb-376	50	13	.	.	PUNCT
agb-376	51	1	however	however	ADV
agb-376	51	2	,	,	PUNCT
agb-376	51	3	they	they	PRON
agb-376	51	4	acknowledged	acknowledge	VERB
agb-376	51	5	that	that	SCONJ
agb-376	51	6	prolonged	prolonged	ADJ
agb-376	51	7	tenure	tenure	NOUN
agb-376	51	8	could	could	AUX
agb-376	51	9	pose	pose	VERB
agb-376	51	10	risks	risk	NOUN
agb-376	51	11	to	to	ADP
agb-376	51	12	auditor	auditor	NOUN
agb-376	51	13	independence	independence	NOUN
agb-376	51	14	,	,	PUNCT
agb-376	51	15	necessitating	necessitate	VERB
agb-376	51	16	safeguards	safeguard	NOUN
agb-376	51	17	to	to	PART
agb-376	51	18	maintain	maintain	VERB
agb-376	51	19	objectivity	objectivity	NOUN
agb-376	51	20	.	.	PUNCT
agb-376	52	1	additionally	additionally	ADV
agb-376	52	2	,	,	PUNCT
agb-376	52	3	velte	velte	NOUN
agb-376	52	4	(	(	PUNCT
agb-376	52	5	2023	2023	NUM
agb-376	52	6	)	)	PUNCT
agb-376	52	7	noted	note	VERB
agb-376	52	8	that	that	SCONJ
agb-376	52	9	extended	extended	ADJ
agb-376	52	10	audit	audit	NOUN
agb-376	52	11	tenure	tenure	NOUN
agb-376	52	12	fosters	foster	VERB
agb-376	52	13	trust	trust	NOUN
agb-376	52	14	with	with	ADP
agb-376	52	15	management	management	NOUN
agb-376	52	16	and	and	CCONJ
agb-376	52	17	synergy	synergy	NOUN
agb-376	52	18	in	in	ADP
agb-376	52	19	addressing	address	VERB
agb-376	52	20	strategic	strategic	ADJ
agb-376	52	21	challenges	challenge	NOUN
agb-376	52	22	,	,	PUNCT
agb-376	52	23	which	which	PRON
agb-376	52	24	is	be	AUX
agb-376	52	25	particularly	particularly	ADV
agb-376	52	26	vital	vital	ADJ
agb-376	52	27	for	for	ADP
agb-376	52	28	firms	firm	NOUN
agb-376	52	29	operating	operate	VERB
agb-376	52	30	in	in	ADP
agb-376	52	31	emerging	emerge	VERB
agb-376	52	32	economies	economy	NOUN
agb-376	52	33	.	.	PUNCT
agb-376	53	1	such	such	ADJ
agb-376	53	2	integration	integration	NOUN
agb-376	53	3	is	be	AUX
agb-376	53	4	essential	essential	ADJ
agb-376	53	5	as	as	ADP
agb-376	53	6	regulatory	regulatory	ADJ
agb-376	53	7	demands	demand	NOUN
agb-376	53	8	and	and	CCONJ
agb-376	53	9	stakeholder	stakeholder	NOUN
agb-376	53	10	pressures	pressure	NOUN
agb-376	53	11	for	for	ADP
agb-376	53	12	environmental	environmental	ADJ
agb-376	53	13	management	management	NOUN
agb-376	53	14	and	and	CCONJ
agb-376	53	15	disclosure	disclosure	NOUN
agb-376	53	16	continue	continue	VERB
agb-376	53	17	to	to	PART
agb-376	53	18	evolve	evolve	VERB
agb-376	53	19	.	.	PUNCT
agb-376	54	1	in	in	ADP
agb-376	54	2	light	light	NOUN
agb-376	54	3	of	of	ADP
agb-376	54	4	these	these	DET
agb-376	54	5	findings	finding	NOUN
agb-376	54	6	,	,	PUNCT
agb-376	54	7	it	it	PRON
agb-376	54	8	can	can	AUX
agb-376	54	9	be	be	AUX
agb-376	54	10	asserted	assert	VERB
agb-376	54	11	that	that	SCONJ
agb-376	54	12	,	,	PUNCT
agb-376	54	13	h1	h1	PROPN
agb-376	54	14	:	:	PUNCT
agb-376	54	15	audit	audit	NOUN
agb-376	54	16	tenure	tenure	NOUN
agb-376	54	17	has	have	VERB
agb-376	54	18	a	a	DET
agb-376	54	19	positive	positive	ADJ
agb-376	54	20	impact	impact	NOUN
agb-376	54	21	on	on	ADP
agb-376	54	22	sustainable	sustainable	ADJ
agb-376	54	23	growth	growth	NOUN
agb-376	54	24	.	.	PUNCT
agb-376	55	1	audit	audit	NOUN
agb-376	55	2	firm	firm	ADJ
agb-376	55	3	rotation	rotation	NOUN
agb-376	55	4	is	be	AUX
agb-376	55	5	a	a	DET
agb-376	55	6	well	well	ADV
agb-376	55	7	-	-	PUNCT
agb-376	55	8	known	know	VERB
agb-376	55	9	method	method	NOUN
agb-376	55	10	for	for	ADP
agb-376	55	11	improving	improve	VERB
agb-376	55	12	auditor	auditor	NOUN
agb-376	55	13	independence	independence	NOUN
agb-376	55	14	and	and	CCONJ
agb-376	55	15	accountability	accountability	NOUN
agb-376	55	16	by	by	ADP
agb-376	55	17	changing	change	VERB
agb-376	55	18	audit	audit	NOUN
agb-376	55	19	firms	firm	NOUN
agb-376	55	20	at	at	ADP
agb-376	55	21	regular	regular	ADJ
agb-376	55	22	intervals	interval	NOUN
agb-376	55	23	to	to	PART
agb-376	55	24	enable	enable	VERB
agb-376	55	25	sustainable	sustainable	ADJ
agb-376	55	26	growth	growth	NOUN
agb-376	55	27	.	.	PUNCT
agb-376	56	1	kelly	kelly	PROPN
agb-376	56	2	&	&	CCONJ
agb-376	56	3	larres	larres	PROPN
agb-376	56	4	(	(	PUNCT
agb-376	56	5	2025	2025	NUM
agb-376	56	6	)	)	PUNCT
agb-376	56	7	claim	claim	NOUN
agb-376	56	8	that	that	SCONJ
agb-376	56	9	new	new	ADJ
agb-376	56	10	auditors	auditor	NOUN
agb-376	56	11	reduce	reduce	VERB
agb-376	56	12	biases	bias	NOUN
agb-376	56	13	,	,	PUNCT
agb-376	56	14	increase	increase	VERB
agb-376	56	15	competition	competition	NOUN
agb-376	56	16	,	,	PUNCT
agb-376	56	17	and	and	CCONJ
agb-376	56	18	increase	increase	VERB
agb-376	56	19	financial	financial	ADJ
agb-376	56	20	scepticism	scepticism	NOUN
agb-376	56	21	.	.	PUNCT
agb-376	57	1	these	these	DET
agb-376	57	2	methods	method	NOUN
agb-376	57	3	ensure	ensure	VERB
agb-376	57	4	audits	audit	NOUN
agb-376	57	5	are	be	AUX
agb-376	57	6	fair	fair	ADJ
agb-376	57	7	and	and	CCONJ
agb-376	57	8	transparent	transparent	ADJ
agb-376	57	9	,	,	PUNCT
agb-376	57	10	enabling	enable	VERB
agb-376	57	11	long	long	ADJ
agb-376	57	12	-	-	PUNCT
agb-376	57	13	term	term	NOUN
agb-376	57	14	sustainable	sustainable	ADJ
agb-376	57	15	company	company	NOUN
agb-376	57	16	decisions	decision	NOUN
agb-376	57	17	.	.	PUNCT
agb-376	58	1	malagila	malagila	PROPN
agb-376	58	2	et	et	PROPN
agb-376	58	3	al	al	PROPN
agb-376	58	4	.	.	PROPN
agb-376	58	5	(	(	PUNCT
agb-376	58	6	2020	2020	NUM
agb-376	58	7	)	)	PUNCT
agb-376	58	8	examined	examine	VERB
agb-376	58	9	how	how	SCONJ
agb-376	58	10	required	require	VERB
agb-376	58	11	audit	audit	NOUN
agb-376	58	12	rotation	rotation	NOUN
agb-376	58	13	reduces	reduce	VERB
agb-376	58	14	collusion	collusion	NOUN
agb-376	58	15	.	.	PUNCT
agb-376	59	1	based	base	VERB
agb-376	59	2	on	on	ADP
agb-376	59	3	their	their	PRON
agb-376	59	4	findings	finding	NOUN
agb-376	59	5	,	,	PUNCT
agb-376	59	6	auditor	auditor	NOUN
agb-376	59	7	rotation	rotation	NOUN
agb-376	59	8	decreases	decrease	VERB
agb-376	59	9	close	close	ADJ
agb-376	59	10	auditor	auditor	NOUN
agb-376	59	11	-	-	PUNCT
agb-376	59	12	client	client	NOUN
agb-376	59	13	connections	connection	NOUN
agb-376	59	14	,	,	PUNCT
agb-376	59	15	boosting	boost	VERB
agb-376	59	16	financial	financial	ADJ
agb-376	59	17	report	report	NOUN
agb-376	59	18	reliability	reliability	NOUN
agb-376	59	19	.	.	PUNCT
agb-376	60	1	this	this	PRON
agb-376	60	2	,	,	PUNCT
agb-376	60	3	in	in	ADP
agb-376	60	4	turn	turn	NOUN
agb-376	60	5	,	,	PUNCT
agb-376	60	6	restores	restore	VERB
agb-376	60	7	stakeholder	stakeholder	NOUN
agb-376	60	8	confidence	confidence	NOUN
agb-376	60	9	and	and	CCONJ
agb-376	60	10	encourages	encourage	VERB
agb-376	60	11	sustainable	sustainable	ADJ
agb-376	60	12	investments	investment	NOUN
agb-376	60	13	.	.	PUNCT
agb-376	61	1	moreover	moreover	ADV
agb-376	61	2	,	,	PUNCT
agb-376	61	3	audit	audit	NOUN
agb-376	61	4	rotation	rotation	NOUN
agb-376	61	5	strengthens	strengthen	VERB
agb-376	61	6	governance	governance	NOUN
agb-376	61	7	frameworks	framework	NOUN
agb-376	61	8	,	,	PUNCT
agb-376	61	9	indirectly	indirectly	ADV
agb-376	61	10	supporting	support	VERB
agb-376	61	11	organisational	organisational	ADJ
agb-376	61	12	growth	growth	NOUN
agb-376	61	13	strategies	strategy	NOUN
agb-376	61	14	.	.	PUNCT
agb-376	62	1	by	by	ADP
agb-376	62	2	preventing	prevent	VERB
agb-376	62	3	stagnation	stagnation	NOUN
agb-376	62	4	in	in	ADP
agb-376	62	5	audit	audit	NOUN
agb-376	62	6	practices	practice	NOUN
agb-376	62	7	,	,	PUNCT
agb-376	62	8	rotation	rotation	NOUN
agb-376	62	9	ensures	ensure	VERB
agb-376	62	10	that	that	SCONJ
agb-376	62	11	firms	firm	NOUN
agb-376	62	12	remain	remain	VERB
agb-376	62	13	responsive	responsive	ADJ
agb-376	62	14	to	to	ADP
agb-376	62	15	evolving	evolve	VERB
agb-376	62	16	business	business	NOUN
agb-376	62	17	conditions	condition	NOUN
agb-376	62	18	,	,	PUNCT
agb-376	62	19	as	as	SCONJ
agb-376	62	20	noted	note	VERB
agb-376	62	21	by	by	ADP
agb-376	62	22	tessema	tessema	NOUN
agb-376	62	23	&	&	CCONJ
agb-376	62	24	abou	abou	PROPN
agb-376	62	25	-	-	PUNCT
agb-376	62	26	el	el	PROPN
agb-376	62	27	-	-	PUNCT
agb-376	62	28	sood	sood	PROPN
agb-376	62	29	(	(	PUNCT
agb-376	62	30	2023	2023	NUM
agb-376	62	31	)	)	PUNCT
agb-376	62	32	.	.	PUNCT
agb-376	63	1	this	this	DET
agb-376	63	2	adaptability	adaptability	NOUN
agb-376	63	3	,	,	PUNCT
agb-376	63	4	supported	support	VERB
agb-376	63	5	by	by	ADP
agb-376	63	6	flexible	flexible	ADJ
agb-376	63	7	institutional	institutional	ADJ
agb-376	63	8	structures	structure	NOUN
agb-376	63	9	,	,	PUNCT
agb-376	63	10	promotes	promote	VERB
agb-376	63	11	proven	prove	VERB
agb-376	63	12	strategies	strategy	NOUN
agb-376	63	13	that	that	PRON
agb-376	63	14	simultaneously	simultaneously	ADV
agb-376	63	15	achieve	achieve	VERB
agb-376	63	16	profitability	profitability	NOUN
agb-376	63	17	and	and	CCONJ
agb-376	63	18	sustainability	sustainability	NOUN
agb-376	63	19	.	.	PUNCT
agb-376	64	1	in	in	ADP
agb-376	64	2	the	the	DET
agb-376	64	3	context	context	NOUN
agb-376	64	4	of	of	ADP
agb-376	64	5	emerging	emerge	VERB
agb-376	64	6	markets	market	NOUN
agb-376	64	7	like	like	ADP
agb-376	64	8	indonesia	indonesia	PROPN
agb-376	64	9	,	,	PUNCT
agb-376	64	10	where	where	SCONJ
agb-376	64	11	organisational	organisational	ADJ
agb-376	64	12	governance	governance	NOUN
agb-376	64	13	regulations	regulation	NOUN
agb-376	64	14	require	require	VERB
agb-376	64	15	further	further	ADJ
agb-376	64	16	development	development	NOUN
agb-376	64	17	,	,	PUNCT
agb-376	64	18	audit	audit	NOUN
agb-376	64	19	practices	practice	NOUN
agb-376	64	20	play	play	VERB
agb-376	64	21	a	a	DET
agb-376	64	22	pivotal	pivotal	ADJ
agb-376	64	23	role	role	NOUN
agb-376	64	24	in	in	ADP
agb-376	64	25	aligning	align	VERB
agb-376	64	26	corporate	corporate	ADJ
agb-376	64	27	objectives	objective	NOUN
agb-376	64	28	with	with	ADP
agb-376	64	29	sustainable	sustainable	ADJ
agb-376	64	30	growth	growth	NOUN
agb-376	64	31	imperatives	imperative	NOUN
agb-376	64	32	.	.	PUNCT
agb-376	65	1	therefore	therefore	ADV
agb-376	65	2	,	,	PUNCT
agb-376	65	3	we	we	PRON
agb-376	65	4	propose	propose	VERB
agb-376	65	5	that	that	SCONJ
agb-376	65	6	,	,	PUNCT
agb-376	65	7	h2	h2	NOUN
agb-376	65	8	:	:	PUNCT
agb-376	65	9	audit	audit	NOUN
agb-376	65	10	rotation	rotation	NOUN
agb-376	65	11	has	have	VERB
agb-376	65	12	a	a	DET
agb-376	65	13	positive	positive	ADJ
agb-376	65	14	impact	impact	NOUN
agb-376	65	15	on	on	ADP
agb-376	65	16	sustainable	sustainable	ADJ
agb-376	65	17	growth	growth	NOUN
agb-376	65	18	.	.	PUNCT
agb-376	66	1	extensive	extensive	ADJ
agb-376	66	2	literature	literature	NOUN
agb-376	66	3	highlights	highlight	NOUN
agb-376	66	4	institutional	institutional	ADJ
agb-376	66	5	ownership	ownership	NOUN
agb-376	66	6	as	as	ADP
agb-376	66	7	a	a	DET
agb-376	66	8	significant	significant	ADJ
agb-376	66	9	factor	factor	NOUN
agb-376	66	10	in	in	ADP
agb-376	66	11	strengthening	strengthen	VERB
agb-376	66	12	corporate	corporate	ADJ
agb-376	66	13	governance	governance	NOUN
agb-376	66	14	and	and	CCONJ
agb-376	66	15	achieving	achieve	VERB
agb-376	66	16	sustainable	sustainable	ADJ
agb-376	66	17	firm	firm	ADJ
agb-376	66	18	performance	performance	NOUN
agb-376	66	19	,	,	PUNCT
agb-376	66	20	which	which	PRON
agb-376	66	21	is	be	AUX
agb-376	66	22	critical	critical	ADJ
agb-376	66	23	for	for	ADP
agb-376	66	24	long	long	ADJ
agb-376	66	25	-	-	PUNCT
agb-376	66	26	term	term	NOUN
agb-376	66	27	development	development	NOUN
agb-376	66	28	.	.	PUNCT
agb-376	67	1	velte	velte	NOUN
agb-376	67	2	(	(	PUNCT
agb-376	67	3	2024	2024	NUM
agb-376	67	4	)	)	PUNCT
agb-376	67	5	argued	argue	VERB
agb-376	67	6	that	that	SCONJ
agb-376	67	7	institutional	institutional	ADJ
agb-376	67	8	owners	owner	NOUN
agb-376	67	9	,	,	PUNCT
agb-376	67	10	due	due	ADP
agb-376	67	11	to	to	ADP
agb-376	67	12	their	their	PRON
agb-376	67	13	substantial	substantial	ADJ
agb-376	67	14	block	block	NOUN
agb-376	67	15	holdings	holding	NOUN
agb-376	67	16	,	,	PUNCT
agb-376	67	17	exert	exert	VERB
agb-376	67	18	considerable	considerable	ADJ
agb-376	67	19	monitoring	monitoring	NOUN
agb-376	67	20	pressure	pressure	NOUN
agb-376	67	21	on	on	ADP
agb-376	67	22	corporate	corporate	ADJ
agb-376	67	23	boards	board	NOUN
agb-376	67	24	to	to	PART
agb-376	67	25	prioritise	prioritise	VERB
agb-376	67	26	sustainable	sustainable	ADJ
agb-376	67	27	,	,	PUNCT
agb-376	67	28	long	long	ADJ
agb-376	67	29	-	-	PUNCT
agb-376	67	30	term	term	NOUN
agb-376	67	31	policies	policy	NOUN
agb-376	67	32	over	over	ADP
agb-376	67	33	short	short	ADJ
agb-376	67	34	-	-	PUNCT
agb-376	67	35	term	term	NOUN
agb-376	67	36	gains	gain	NOUN
agb-376	67	37	.	.	PUNCT
agb-376	68	1	the	the	DET
agb-376	68	2	inherent	inherent	ADJ
agb-376	68	3	long	long	ADJ
agb-376	68	4	-	-	PUNCT
agb-376	68	5	term	term	NOUN
agb-376	68	6	perspective	perspective	NOUN
agb-376	68	7	of	of	ADP
agb-376	68	8	institutional	institutional	ADJ
agb-376	68	9	ownership	ownership	NOUN
agb-376	68	10	ensures	ensure	VERB
agb-376	68	11	that	that	SCONJ
agb-376	68	12	firms	firm	NOUN
agb-376	68	13	adopt	adopt	VERB
agb-376	68	14	strategies	strategy	NOUN
agb-376	68	15	aligned	align	VERB
agb-376	68	16	with	with	ADP
agb-376	68	17	sustainability	sustainability	NOUN
agb-376	68	18	objectives	objective	NOUN
agb-376	68	19	.	.	PUNCT
agb-376	69	1	mehrpouya	mehrpouya	PROPN
agb-376	69	2	&	&	CCONJ
agb-376	69	3	salles	salles	PROPN
agb-376	69	4	-	-	PROPN
agb-376	69	5	djelic	djelic	ADJ
agb-376	69	6	(	(	PUNCT
agb-376	69	7	2019	2019	NUM
agb-376	69	8	)	)	PUNCT
agb-376	69	9	emphasised	emphasise	VERB
agb-376	69	10	that	that	SCONJ
agb-376	69	11	institutional	institutional	ADJ
agb-376	69	12	investors	investor	NOUN
agb-376	69	13	have	have	AUX
agb-376	69	14	played	play	VERB
agb-376	69	15	a	a	DET
agb-376	69	16	crucial	crucial	ADJ
agb-376	69	17	role	role	NOUN
agb-376	69	18	in	in	ADP
agb-376	69	19	driving	drive	VERB
agb-376	69	20	governance	governance	NOUN
agb-376	69	21	reforms	reform	NOUN
agb-376	69	22	,	,	PUNCT
agb-376	69	23	particularly	particularly	ADV
agb-376	69	24	in	in	ADP
agb-376	69	25	areas	area	NOUN
agb-376	69	26	such	such	ADJ
agb-376	69	27	as	as	ADP
agb-376	69	28	transparency	transparency	NOUN
agb-376	69	29	and	and	CCONJ
agb-376	69	30	accountability	accountability	NOUN
agb-376	69	31	.	.	PUNCT
agb-376	70	1	their	their	PRON
agb-376	70	2	active	active	ADJ
agb-376	70	3	participation	participation	NOUN
agb-376	70	4	fosters	foster	VERB
agb-376	70	5	corporate	corporate	ADJ
agb-376	70	6	behaviours	behaviour	NOUN
agb-376	70	7	that	that	PRON
agb-376	70	8	prioritise	prioritise	VERB
agb-376	70	9	environmental	environmental	ADJ
agb-376	70	10	stewardship	stewardship	NOUN
agb-376	70	11	and	and	CCONJ
agb-376	70	12	address	address	VERB
agb-376	70	13	key	key	ADJ
agb-376	70	14	social	social	ADJ
agb-376	70	15	and	and	CCONJ
agb-376	70	16	economic	economic	ADJ
agb-376	70	17	challenges	challenge	NOUN
agb-376	70	18	,	,	PUNCT
agb-376	70	19	all	all	PRON
agb-376	70	20	of	of	ADP
agb-376	70	21	which	which	PRON
agb-376	70	22	are	be	AUX
agb-376	70	23	essential	essential	ADJ
agb-376	70	24	for	for	ADP
agb-376	70	25	sustainable	sustainable	ADJ
agb-376	70	26	development	development	NOUN
agb-376	70	27	.	.	PUNCT
agb-376	71	1	furthermore	furthermore	ADV
agb-376	71	2	,	,	PUNCT
agb-376	71	3	institutional	institutional	ADJ
agb-376	71	4	ownership	ownership	NOUN
agb-376	71	5	helps	help	VERB
agb-376	71	6	firms	firm	NOUN
agb-376	71	7	navigate	navigate	VERB
agb-376	71	8	complex	complex	ADJ
agb-376	71	9	regulatory	regulatory	ADJ
agb-376	71	10	environments	environment	NOUN
agb-376	71	11	,	,	PUNCT
agb-376	71	12	as	as	SCONJ
agb-376	71	13	these	these	DET
agb-376	71	14	investors	investor	NOUN
agb-376	71	15	often	often	ADV
agb-376	71	16	advocate	advocate	VERB
agb-376	71	17	for	for	ADP
agb-376	71	18	policies	policy	NOUN
agb-376	71	19	that	that	PRON
agb-376	71	20	create	create	VERB
agb-376	71	21	favourable	favourable	ADJ
agb-376	71	22	conditions	condition	NOUN
agb-376	71	23	for	for	ADP
agb-376	71	24	sustained	sustained	ADJ
agb-376	71	25	operations	operation	NOUN
agb-376	71	26	.	.	PUNCT
agb-376	72	1	institutional	institutional	ADJ
agb-376	72	2	investors	investor	NOUN
agb-376	72	3	are	be	AUX
agb-376	72	4	also	also	ADV
agb-376	72	5	highly	highly	ADV
agb-376	72	6	responsive	responsive	ADJ
agb-376	72	7	to	to	PART
agb-376	72	8	stakeholder	stakeholder	VERB
agb-376	72	9	demands	demand	NOUN
agb-376	72	10	regarding	regard	VERB
agb-376	72	11	sustainability	sustainability	NOUN
agb-376	72	12	,	,	PUNCT
agb-376	72	13	recognising	recognise	VERB
agb-376	72	14	the	the	DET
agb-376	72	15	correlation	correlation	NOUN
agb-376	72	16	between	between	ADP
agb-376	72	17	robust	robust	ADJ
agb-376	72	18	sustainability	sustainability	NOUN
agb-376	72	19	policies	policy	NOUN
agb-376	72	20	,	,	PUNCT
agb-376	72	21	stable	stable	ADJ
agb-376	72	22	stock	stock	NOUN
agb-376	72	23	performance	performance	NOUN
agb-376	72	24	,	,	PUNCT
agb-376	72	25	and	and	CCONJ
agb-376	72	26	reduced	reduce	VERB
agb-376	72	27	risk	risk	NOUN
agb-376	72	28	(	(	PUNCT
agb-376	72	29	kavadis	kavadis	PROPN
agb-376	72	30	&	&	CCONJ
agb-376	72	31	thomsen	thomsen	PROPN
agb-376	72	32	,	,	PUNCT
agb-376	72	33	2023	2023	NUM
agb-376	72	34	)	)	PUNCT
agb-376	72	35	.	.	PUNCT
agb-376	73	1	this	this	DET
agb-376	73	2	influence	influence	NOUN
agb-376	73	3	shapes	shape	VERB
agb-376	73	4	business	business	NOUN
agb-376	73	5	models	model	NOUN
agb-376	73	6	in	in	ADP
agb-376	73	7	which	which	PRON
agb-376	73	8	sustainability	sustainability	NOUN
agb-376	73	9	becomes	become	VERB
agb-376	73	10	a	a	DET
agb-376	73	11	core	core	NOUN
agb-376	73	12	component	component	NOUN
agb-376	73	13	of	of	ADP
agb-376	73	14	growth	growth	NOUN
agb-376	73	15	strategies	strategy	NOUN
agb-376	73	16	within	within	ADP
agb-376	73	17	organisations	organisation	NOUN
agb-376	73	18	.	.	PUNCT
agb-376	74	1	therefore	therefore	ADV
agb-376	74	2	,	,	PUNCT
agb-376	74	3	we	we	PRON
agb-376	74	4	propose	propose	VERB
agb-376	74	5	the	the	DET
agb-376	74	6	hypothesis	hypothesis	NOUN
agb-376	74	7	that	that	PRON
agb-376	74	8	,	,	PUNCT
agb-376	74	9	h3	h3	NOUN
agb-376	74	10	:	:	PUNCT
agb-376	74	11	institutional	institutional	ADJ
agb-376	74	12	ownership	ownership	NOUN
agb-376	74	13	has	have	VERB
agb-376	74	14	a	a	DET
agb-376	74	15	positive	positive	ADJ
agb-376	74	16	impact	impact	NOUN
agb-376	74	17	on	on	ADP
agb-376	74	18	sustainable	sustainable	ADJ
agb-376	74	19	growth	growth	NOUN
agb-376	74	20	.	.	PUNCT
agb-376	75	1	agbioforum	agbioforum	NOUN
agb-376	75	2	,	,	PUNCT
agb-376	75	3	26(2	26(2	NUM
agb-376	75	4	)	)	PUNCT
agb-376	75	5	,	,	PUNCT
agb-376	75	6	2024	2024	NUM
agb-376	75	7	|	|	NOUN
agb-376	75	8	124	124	NUM
agb-376	75	9	atrizka	atrizka	NOUN
agb-376	75	10	et	et	PROPN
agb-376	75	11	al	al	PROPN
agb-376	75	12	—	—	PUNCT
agb-376	75	13	effectiveness	effectiveness	NOUN
agb-376	75	14	of	of	ADP
agb-376	75	15	audit	audit	NOUN
agb-376	75	16	tenure	tenure	NOUN
agb-376	75	17	,	,	PUNCT
agb-376	75	18	audit	audit	NOUN
agb-376	75	19	rotation	rotation	NOUN
agb-376	75	20	,	,	PUNCT
agb-376	75	21	and	and	CCONJ
agb-376	75	22	institutional	institutional	ADJ
agb-376	75	23	ownership	ownership	NOUN
agb-376	75	24	on	on	ADP
agb-376	75	25	audit	audit	NOUN
agb-376	75	26	quality	quality	NOUN
agb-376	75	27	and	and	CCONJ
agb-376	75	28	sustainable	sustainable	ADJ
agb-376	75	29	growth	growth	NOUN
agb-376	75	30	…	…	PUNCT
agb-376	75	31	audit	audit	NOUN
agb-376	75	32	quality	quality	NOUN
agb-376	75	33	is	be	AUX
agb-376	75	34	a	a	DET
agb-376	75	35	key	key	ADJ
agb-376	75	36	mediator	mediator	NOUN
agb-376	75	37	between	between	ADP
agb-376	75	38	audit	audit	NOUN
agb-376	75	39	tenure	tenure	NOUN
agb-376	75	40	and	and	CCONJ
agb-376	75	41	sustainable	sustainable	ADJ
agb-376	75	42	growth	growth	NOUN
agb-376	75	43	.	.	PUNCT
agb-376	76	1	high	high	ADJ
agb-376	76	2	-	-	PUNCT
agb-376	76	3	quality	quality	NOUN
agb-376	76	4	audits	audits	NOUN
agb-376	76	5	keep	keep	VERB
agb-376	76	6	financial	financial	ADJ
agb-376	76	7	reporting	reporting	NOUN
agb-376	76	8	accurate	accurate	ADJ
agb-376	76	9	,	,	PUNCT
agb-376	76	10	dependable	dependable	ADJ
agb-376	76	11	,	,	PUNCT
agb-376	76	12	and	and	CCONJ
agb-376	76	13	transparent	transparent	ADJ
agb-376	76	14	,	,	PUNCT
agb-376	76	15	supporting	support	VERB
agb-376	76	16	long	long	ADJ
agb-376	76	17	-	-	PUNCT
agb-376	76	18	term	term	NOUN
agb-376	76	19	strategic	strategic	ADJ
agb-376	76	20	planning	planning	NOUN
agb-376	76	21	.	.	PUNCT
agb-376	77	1	cameran	cameran	PROPN
agb-376	77	2	et	et	PROPN
agb-376	77	3	al	al	PROPN
agb-376	77	4	.	.	PROPN
agb-376	78	1	(	(	PUNCT
agb-376	78	2	2022	2022	NUM
agb-376	78	3	)	)	PUNCT
agb-376	78	4	noted	note	VERB
agb-376	78	5	that	that	SCONJ
agb-376	78	6	extended	extended	ADJ
agb-376	78	7	audit	audit	NOUN
agb-376	78	8	tenure	tenure	NOUN
agb-376	78	9	can	can	AUX
agb-376	78	10	increase	increase	VERB
agb-376	78	11	audit	audit	NOUN
agb-376	78	12	quality	quality	NOUN
agb-376	78	13	by	by	ADP
agb-376	78	14	increasing	increase	VERB
agb-376	78	15	auditor	auditor	NOUN
agb-376	78	16	specialisation	specialisation	NOUN
agb-376	78	17	and	and	CCONJ
agb-376	78	18	client	client	NOUN
agb-376	78	19	business	business	NOUN
agb-376	78	20	identification	identification	NOUN
agb-376	78	21	.	.	PUNCT
agb-376	79	1	this	this	DET
agb-376	79	2	audit	audit	NOUN
agb-376	79	3	quality	quality	NOUN
agb-376	79	4	improvement	improvement	NOUN
agb-376	79	5	boosts	boost	VERB
agb-376	79	6	financial	financial	ADJ
agb-376	79	7	statement	statement	NOUN
agb-376	79	8	credibility	credibility	NOUN
agb-376	79	9	,	,	PUNCT
agb-376	79	10	enabling	enable	VERB
agb-376	79	11	sustained	sustained	ADJ
agb-376	79	12	growth	growth	NOUN
agb-376	79	13	-	-	PUNCT
agb-376	79	14	aligned	align	VERB
agb-376	79	15	decision	decision	NOUN
agb-376	79	16	-	-	PUNCT
agb-376	79	17	making	making	NOUN
agb-376	79	18	.	.	PUNCT
agb-376	80	1	raweh	raweh	NOUN
agb-376	80	2	et	et	PROPN
agb-376	80	3	al	al	PROPN
agb-376	80	4	.	.	PROPN
agb-376	81	1	(	(	PUNCT
agb-376	81	2	2021	2021	NUM
agb-376	81	3	)	)	PUNCT
agb-376	81	4	noted	note	VERB
agb-376	81	5	that	that	SCONJ
agb-376	81	6	long	long	ADJ
agb-376	81	7	-	-	PUNCT
agb-376	81	8	term	term	NOUN
agb-376	81	9	auditor	auditor	NOUN
agb-376	81	10	-	-	PUNCT
agb-376	81	11	client	client	NOUN
agb-376	81	12	relationships	relationship	NOUN
agb-376	81	13	build	build	VERB
agb-376	81	14	management	management	NOUN
agb-376	81	15	confidence	confidence	NOUN
agb-376	81	16	.	.	PUNCT
agb-376	82	1	this	this	DET
agb-376	82	2	trust	trust	NOUN
agb-376	82	3	lets	let	VERB
agb-376	82	4	auditors	auditor	NOUN
agb-376	82	5	investigate	investigate	VERB
agb-376	82	6	financial	financial	ADJ
agb-376	82	7	policies	policy	NOUN
agb-376	82	8	and	and	CCONJ
agb-376	82	9	operations	operation	NOUN
agb-376	82	10	to	to	PART
agb-376	82	11	connect	connect	VERB
agb-376	82	12	organisational	organisational	ADJ
agb-376	82	13	efforts	effort	NOUN
agb-376	82	14	with	with	ADP
agb-376	82	15	strategic	strategic	ADJ
agb-376	82	16	and	and	CCONJ
agb-376	82	17	sustainability	sustainability	NOUN
agb-376	82	18	goals	goal	NOUN
agb-376	82	19	.	.	PUNCT
agb-376	83	1	any	any	DET
agb-376	83	2	drop	drop	NOUN
agb-376	83	3	-	-	PUNCT
agb-376	83	4	in	in	ADP
agb-376	83	5	audit	audit	NOUN
agb-376	83	6	quality	quality	NOUN
agb-376	83	7	during	during	ADP
agb-376	83	8	the	the	DET
agb-376	83	9	auditor	auditor	NOUN
agb-376	83	10	's	's	PART
agb-376	83	11	employment	employment	NOUN
agb-376	83	12	could	could	AUX
agb-376	83	13	negate	negate	VERB
agb-376	83	14	these	these	DET
agb-376	83	15	gains	gain	NOUN
agb-376	83	16	.	.	PUNCT
agb-376	84	1	we	we	PRON
agb-376	84	2	conclude	conclude	VERB
agb-376	84	3	that	that	DET
agb-376	84	4	audit	audit	NOUN
agb-376	84	5	quality	quality	NOUN
agb-376	84	6	mediates	mediate	NOUN
agb-376	84	7	audit	audit	NOUN
agb-376	84	8	tenure	tenure	NOUN
agb-376	84	9	and	and	CCONJ
agb-376	84	10	sustainable	sustainable	ADJ
agb-376	84	11	growth	growth	NOUN
agb-376	84	12	.	.	PUNCT
agb-376	85	1	we	we	PRON
agb-376	85	2	therefore	therefore	ADV
agb-376	85	3	hypothesise	hypothesise	VERB
agb-376	85	4	,	,	PUNCT
agb-376	85	5	h4	h4	NOUN
agb-376	85	6	:	:	PUNCT
agb-376	85	7	audit	audit	NOUN
agb-376	85	8	quality	quality	NOUN
agb-376	85	9	mediates	mediate	VERB
agb-376	85	10	the	the	DET
agb-376	85	11	relation	relation	NOUN
agb-376	85	12	between	between	ADP
agb-376	85	13	audit	audit	NOUN
agb-376	85	14	tenure	tenure	NOUN
agb-376	85	15	and	and	CCONJ
agb-376	85	16	sustainable	sustainable	ADJ
agb-376	85	17	growth	growth	NOUN
agb-376	85	18	.	.	PUNCT
agb-376	86	1	audit	audit	NOUN
agb-376	86	2	quality	quality	NOUN
agb-376	86	3	serves	serve	VERB
agb-376	86	4	a	a	DET
agb-376	86	5	crucial	crucial	ADJ
agb-376	86	6	mediating	mediating	NOUN
agb-376	86	7	function	function	NOUN
agb-376	86	8	in	in	ADP
agb-376	86	9	the	the	DET
agb-376	86	10	relationship	relationship	NOUN
agb-376	86	11	between	between	ADP
agb-376	86	12	audit	audit	NOUN
agb-376	86	13	rotation	rotation	NOUN
agb-376	86	14	and	and	CCONJ
agb-376	86	15	sustainable	sustainable	ADJ
agb-376	86	16	growth	growth	NOUN
agb-376	86	17	,	,	PUNCT
agb-376	86	18	ensuring	ensure	VERB
agb-376	86	19	the	the	DET
agb-376	86	20	integrity	integrity	NOUN
agb-376	86	21	and	and	CCONJ
agb-376	86	22	precision	precision	NOUN
agb-376	86	23	of	of	ADP
agb-376	86	24	financial	financial	ADJ
agb-376	86	25	reporting	reporting	NOUN
agb-376	86	26	during	during	ADP
agb-376	86	27	auditor	auditor	NOUN
agb-376	86	28	transitions	transition	NOUN
agb-376	86	29	.	.	PUNCT
agb-376	87	1	lin	lin	PROPN
agb-376	87	2	&	&	CCONJ
agb-376	87	3	yen	yen	PROPN
agb-376	87	4	(	(	PUNCT
agb-376	87	5	2022	2022	NUM
agb-376	87	6	)	)	PUNCT
agb-376	87	7	highlighted	highlight	VERB
agb-376	87	8	that	that	SCONJ
agb-376	87	9	audit	audit	NOUN
agb-376	87	10	rotation	rotation	NOUN
agb-376	87	11	offers	offer	VERB
agb-376	87	12	a	a	DET
agb-376	87	13	valuable	valuable	ADJ
agb-376	87	14	opportunity	opportunity	NOUN
agb-376	87	15	to	to	PART
agb-376	87	16	introduce	introduce	VERB
agb-376	87	17	fresh	fresh	ADJ
agb-376	87	18	perspectives	perspective	NOUN
agb-376	87	19	,	,	PUNCT
agb-376	87	20	ultimately	ultimately	ADV
agb-376	87	21	enhancing	enhance	VERB
agb-376	87	22	the	the	DET
agb-376	87	23	overall	overall	ADJ
agb-376	87	24	quality	quality	NOUN
agb-376	87	25	of	of	ADP
agb-376	87	26	audits	audits	NOUN
agb-376	87	27	.	.	PUNCT
agb-376	88	1	new	new	ADJ
agb-376	88	2	auditors	auditor	NOUN
agb-376	88	3	bring	bring	VERB
agb-376	88	4	diverse	diverse	ADJ
agb-376	88	5	methodologies	methodology	NOUN
agb-376	88	6	and	and	CCONJ
agb-376	88	7	approaches	approach	NOUN
agb-376	88	8	to	to	ADP
agb-376	88	9	the	the	DET
agb-376	88	10	evaluation	evaluation	NOUN
agb-376	88	11	of	of	ADP
agb-376	88	12	financial	financial	ADJ
agb-376	88	13	statements	statement	NOUN
agb-376	88	14	,	,	PUNCT
agb-376	88	15	allowing	allow	VERB
agb-376	88	16	for	for	ADP
agb-376	88	17	more	more	ADV
agb-376	88	18	thorough	thorough	ADJ
agb-376	88	19	audits	audits	NOUN
agb-376	88	20	that	that	PRON
agb-376	88	21	align	align	VERB
agb-376	88	22	with	with	ADP
agb-376	88	23	the	the	DET
agb-376	88	24	long	long	ADJ
agb-376	88	25	-	-	PUNCT
agb-376	88	26	term	term	NOUN
agb-376	88	27	sustainability	sustainability	NOUN
agb-376	88	28	goals	goal	NOUN
agb-376	88	29	of	of	ADP
agb-376	88	30	the	the	DET
agb-376	88	31	organisation	organisation	NOUN
agb-376	88	32	.	.	PUNCT
agb-376	89	1	however	however	ADV
agb-376	89	2	,	,	PUNCT
agb-376	89	3	as	as	SCONJ
agb-376	89	4	noted	note	VERB
agb-376	89	5	by	by	ADP
agb-376	89	6	ndaba	ndaba	PROPN
agb-376	89	7	et	et	PROPN
agb-376	89	8	al	al	PROPN
agb-376	89	9	.	.	PROPN
agb-376	89	10	(	(	PUNCT
agb-376	89	11	2021	2021	NUM
agb-376	89	12	)	)	PUNCT
agb-376	89	13	,	,	PUNCT
agb-376	89	14	the	the	DET
agb-376	89	15	effectiveness	effectiveness	NOUN
agb-376	89	16	of	of	ADP
agb-376	89	17	audit	audit	NOUN
agb-376	89	18	rotation	rotation	NOUN
agb-376	89	19	in	in	ADP
agb-376	89	20	promoting	promote	VERB
agb-376	89	21	sustainability	sustainability	NOUN
agb-376	89	22	relies	rely	VERB
agb-376	89	23	heavily	heavily	ADV
agb-376	89	24	on	on	ADP
agb-376	89	25	the	the	DET
agb-376	89	26	expertise	expertise	NOUN
agb-376	89	27	and	and	CCONJ
agb-376	89	28	diligence	diligence	NOUN
agb-376	89	29	of	of	ADP
agb-376	89	30	the	the	DET
agb-376	89	31	incoming	incoming	ADJ
agb-376	89	32	auditor	auditor	NOUN
agb-376	89	33	.	.	PUNCT
agb-376	90	1	although	although	SCONJ
agb-376	90	2	the	the	DET
agb-376	90	3	early	early	ADJ
agb-376	90	4	stages	stage	NOUN
agb-376	90	5	of	of	ADP
agb-376	90	6	audit	audit	NOUN
agb-376	90	7	rotation	rotation	NOUN
agb-376	90	8	may	may	AUX
agb-376	90	9	introduce	introduce	VERB
agb-376	90	10	temporary	temporary	ADJ
agb-376	90	11	disruptions	disruption	NOUN
agb-376	90	12	,	,	PUNCT
agb-376	90	13	maintaining	maintain	VERB
agb-376	90	14	high	high	ADJ
agb-376	90	15	audit	audit	NOUN
agb-376	90	16	quality	quality	NOUN
agb-376	90	17	during	during	ADP
agb-376	90	18	this	this	DET
agb-376	90	19	transition	transition	NOUN
agb-376	90	20	period	period	NOUN
agb-376	90	21	is	be	AUX
agb-376	90	22	essential	essential	ADJ
agb-376	90	23	to	to	PART
agb-376	90	24	uphold	uphold	VERB
agb-376	90	25	the	the	DET
agb-376	90	26	consistency	consistency	NOUN
agb-376	90	27	and	and	CCONJ
agb-376	90	28	reliability	reliability	NOUN
agb-376	90	29	of	of	ADP
agb-376	90	30	financial	financial	ADJ
agb-376	90	31	reporting	reporting	NOUN
agb-376	90	32	,	,	PUNCT
agb-376	90	33	which	which	PRON
agb-376	90	34	is	be	AUX
agb-376	90	35	vital	vital	ADJ
agb-376	90	36	for	for	ADP
agb-376	90	37	the	the	DET
agb-376	90	38	successful	successful	ADJ
agb-376	90	39	execution	execution	NOUN
agb-376	90	40	of	of	ADP
agb-376	90	41	growth	growth	NOUN
agb-376	90	42	strategies	strategy	NOUN
agb-376	90	43	(	(	PUNCT
agb-376	90	44	francis	francis	NOUN
agb-376	90	45	,	,	PUNCT
agb-376	90	46	2023	2023	NUM
agb-376	90	47	)	)	PUNCT
agb-376	90	48	.	.	PUNCT
agb-376	91	1	additionally	additionally	ADV
agb-376	91	2	,	,	PUNCT
agb-376	91	3	audit	audit	NOUN
agb-376	91	4	quality	quality	NOUN
agb-376	91	5	helps	helps	AUX
agb-376	91	6	alleviate	alleviate	VERB
agb-376	91	7	uncertainties	uncertainty	NOUN
agb-376	91	8	surrounding	surround	VERB
agb-376	91	9	financial	financial	ADJ
agb-376	91	10	reporting	reporting	NOUN
agb-376	91	11	by	by	ADP
agb-376	91	12	providing	provide	VERB
agb-376	91	13	stakeholders	stakeholder	NOUN
agb-376	91	14	,	,	PUNCT
agb-376	91	15	particularly	particularly	ADV
agb-376	91	16	investors	investor	NOUN
agb-376	91	17	,	,	PUNCT
agb-376	91	18	with	with	ADP
agb-376	91	19	accurate	accurate	ADJ
agb-376	91	20	and	and	CCONJ
agb-376	91	21	transparent	transparent	ADJ
agb-376	91	22	information	information	NOUN
agb-376	91	23	.	.	PUNCT
agb-376	92	1	this	this	DET
agb-376	92	2	level	level	NOUN
agb-376	92	3	of	of	ADP
agb-376	92	4	transparency	transparency	NOUN
agb-376	92	5	fosters	foster	VERB
agb-376	92	6	trust	trust	NOUN
agb-376	92	7	and	and	CCONJ
agb-376	92	8	promotes	promote	VERB
agb-376	92	9	long	long	ADJ
agb-376	92	10	-	-	PUNCT
agb-376	92	11	term	term	NOUN
agb-376	92	12	investments	investment	NOUN
agb-376	92	13	,	,	PUNCT
agb-376	92	14	contributing	contribute	VERB
agb-376	92	15	to	to	ADP
agb-376	92	16	a	a	DET
agb-376	92	17	sustainable	sustainable	ADJ
agb-376	92	18	organisational	organisational	ADJ
agb-376	92	19	culture	culture	NOUN
agb-376	92	20	.	.	PUNCT
agb-376	93	1	for	for	ADP
agb-376	93	2	example	example	NOUN
agb-376	93	3	,	,	PUNCT
agb-376	93	4	companies	company	NOUN
agb-376	93	5	that	that	PRON
agb-376	93	6	share	share	VERB
agb-376	93	7	comprehensive	comprehensive	ADJ
agb-376	93	8	operational	operational	ADJ
agb-376	93	9	details	detail	NOUN
agb-376	93	10	instil	instil	NOUN
agb-376	93	11	confidence	confidence	NOUN
agb-376	93	12	in	in	ADP
agb-376	93	13	investors	investor	NOUN
agb-376	93	14	,	,	PUNCT
agb-376	93	15	encouraging	encourage	VERB
agb-376	93	16	long	long	ADJ
agb-376	93	17	-	-	PUNCT
agb-376	93	18	term	term	NOUN
agb-376	93	19	commitment	commitment	NOUN
agb-376	93	20	to	to	ADP
agb-376	93	21	sustainable	sustainable	ADJ
agb-376	93	22	growth	growth	NOUN
agb-376	93	23	objectives	objective	NOUN
agb-376	93	24	.	.	PUNCT
agb-376	94	1	based	base	VERB
agb-376	94	2	on	on	ADP
agb-376	94	3	these	these	DET
agb-376	94	4	considerations	consideration	NOUN
agb-376	94	5	,	,	PUNCT
agb-376	94	6	we	we	PRON
agb-376	94	7	propose	propose	VERB
agb-376	94	8	the	the	DET
agb-376	94	9	following	follow	VERB
agb-376	94	10	hypothesis	hypothesis	NOUN
agb-376	94	11	:	:	PUNCT
agb-376	94	12	h5	h5	PROPN
agb-376	94	13	:	:	PUNCT
agb-376	94	14	audit	audit	NOUN
agb-376	94	15	quality	quality	NOUN
agb-376	94	16	mediates	mediate	VERB
agb-376	94	17	the	the	DET
agb-376	94	18	relation	relation	NOUN
agb-376	94	19	between	between	ADP
agb-376	94	20	audit	audit	NOUN
agb-376	94	21	rotation	rotation	NOUN
agb-376	94	22	and	and	CCONJ
agb-376	94	23	sustainable	sustainable	ADJ
agb-376	94	24	growth	growth	NOUN
agb-376	94	25	.	.	PUNCT
agb-376	95	1	audit	audit	NOUN
agb-376	95	2	quality	quality	NOUN
agb-376	95	3	moderates	moderate	VERB
agb-376	95	4	the	the	DET
agb-376	95	5	impact	impact	NOUN
agb-376	95	6	of	of	ADP
agb-376	95	7	institutional	institutional	ADJ
agb-376	95	8	ownership	ownership	NOUN
agb-376	95	9	on	on	ADP
agb-376	95	10	sustainable	sustainable	ADJ
agb-376	95	11	growth	growth	NOUN
agb-376	95	12	,	,	PUNCT
agb-376	95	13	as	as	SCONJ
agb-376	95	14	the	the	DET
agb-376	95	15	latter	latter	ADJ
agb-376	95	16	relies	rely	VERB
agb-376	95	17	on	on	ADP
agb-376	95	18	financial	financial	ADJ
agb-376	95	19	statement	statement	NOUN
agb-376	95	20	accuracy	accuracy	NOUN
agb-376	95	21	and	and	CCONJ
agb-376	95	22	transparency	transparency	NOUN
agb-376	95	23	.	.	PUNCT
agb-376	96	1	due	due	ADP
agb-376	96	2	to	to	ADP
agb-376	96	3	their	their	PRON
agb-376	96	4	large	large	ADJ
agb-376	96	5	investments	investment	NOUN
agb-376	96	6	,	,	PUNCT
agb-376	96	7	institutional	institutional	ADJ
agb-376	96	8	investors	investor	NOUN
agb-376	96	9	require	require	VERB
agb-376	96	10	good	good	ADJ
agb-376	96	11	corporate	corporate	ADJ
agb-376	96	12	governance	governance	NOUN
agb-376	96	13	and	and	CCONJ
agb-376	96	14	financial	financial	ADJ
agb-376	96	15	reporting	reporting	NOUN
agb-376	96	16	.	.	PUNCT
agb-376	97	1	tsouknidis	tsouknidi	NOUN
agb-376	97	2	(	(	PUNCT
agb-376	97	3	2019	2019	NUM
agb-376	97	4	)	)	PUNCT
agb-376	97	5	noted	note	VERB
agb-376	97	6	that	that	SCONJ
agb-376	97	7	institutional	institutional	ADJ
agb-376	97	8	ownership	ownership	NOUN
agb-376	97	9	prioritises	prioritise	VERB
agb-376	97	10	enterprises	enterprise	NOUN
agb-376	97	11	with	with	ADP
agb-376	97	12	precise	precise	ADJ
agb-376	97	13	and	and	CCONJ
agb-376	97	14	transparent	transparent	ADJ
agb-376	97	15	records	record	NOUN
agb-376	97	16	for	for	ADP
agb-376	97	17	sustained	sustained	ADJ
agb-376	97	18	returns	return	NOUN
agb-376	97	19	.	.	PUNCT
agb-376	98	1	therefore	therefore	ADV
agb-376	98	2	,	,	PUNCT
agb-376	98	3	high	high	ADJ
agb-376	98	4	audit	audit	NOUN
agb-376	98	5	quality	quality	NOUN
agb-376	98	6	helps	help	VERB
agb-376	98	7	institutional	institutional	ADJ
agb-376	98	8	investors	investor	NOUN
agb-376	98	9	by	by	ADP
agb-376	98	10	giving	give	VERB
agb-376	98	11	reliable	reliable	ADJ
agb-376	98	12	financial	financial	ADJ
agb-376	98	13	data	datum	NOUN
agb-376	98	14	,	,	PUNCT
agb-376	98	15	enabling	enable	VERB
agb-376	98	16	detailed	detailed	ADJ
agb-376	98	17	financial	financial	ADJ
agb-376	98	18	analysis	analysis	NOUN
agb-376	98	19	,	,	PUNCT
agb-376	98	20	and	and	CCONJ
agb-376	98	21	supporting	support	VERB
agb-376	98	22	smart	smart	ADJ
agb-376	98	23	decision	decision	NOUN
agb-376	98	24	-	-	PUNCT
agb-376	98	25	making	making	NOUN
agb-376	98	26	.	.	PUNCT
agb-376	99	1	ruiz	ruiz	NOUN
agb-376	99	2	-	-	PUNCT
agb-376	99	3	barbadillo	barbadillo	PROPN
agb-376	99	4	&	&	CCONJ
agb-376	99	5	martínez	martínez	PROPN
agb-376	99	6	-	-	PUNCT
agb-376	99	7	ferrero	ferrero	PROPN
agb-376	99	8	(	(	PUNCT
agb-376	99	9	2020	2020	NUM
agb-376	99	10	)	)	PUNCT
agb-376	99	11	found	find	VERB
agb-376	99	12	that	that	SCONJ
agb-376	99	13	institutional	institutional	ADJ
agb-376	99	14	ownership	ownership	NOUN
agb-376	99	15	generally	generally	ADV
agb-376	99	16	encourages	encourage	VERB
agb-376	99	17	sustainable	sustainable	ADJ
agb-376	99	18	strategies	strategy	NOUN
agb-376	99	19	and	and	CCONJ
agb-376	99	20	practices	practice	NOUN
agb-376	99	21	in	in	ADP
agb-376	99	22	enterprises	enterprise	NOUN
agb-376	99	23	.	.	PUNCT
agb-376	100	1	audit	audit	NOUN
agb-376	100	2	quality	quality	NOUN
agb-376	100	3	builds	build	VERB
agb-376	100	4	the	the	DET
agb-376	100	5	trust	trust	NOUN
agb-376	100	6	institutional	institutional	ADJ
agb-376	100	7	investors	investor	NOUN
agb-376	100	8	need	need	VERB
agb-376	100	9	to	to	PART
agb-376	100	10	actively	actively	ADV
agb-376	100	11	participate	participate	VERB
agb-376	100	12	in	in	ADP
agb-376	100	13	company	company	NOUN
agb-376	100	14	governance	governance	NOUN
agb-376	100	15	.	.	PUNCT
agb-376	101	1	institutional	institutional	ADJ
agb-376	101	2	investors	investor	NOUN
agb-376	101	3	can	can	AUX
agb-376	101	4	encourage	encourage	VERB
agb-376	101	5	sustainable	sustainable	ADJ
agb-376	101	6	development	development	NOUN
agb-376	101	7	by	by	ADP
agb-376	101	8	pushing	push	VERB
agb-376	101	9	for	for	ADP
agb-376	101	10	and	and	CCONJ
agb-376	101	11	adopting	adopt	VERB
agb-376	101	12	profitable	profitable	ADJ
agb-376	101	13	and	and	CCONJ
agb-376	101	14	sustainable	sustainable	ADJ
agb-376	101	15	methods	method	NOUN
agb-376	101	16	where	where	SCONJ
agb-376	101	17	audit	audit	NOUN
agb-376	101	18	quality	quality	NOUN
agb-376	101	19	is	be	AUX
agb-376	101	20	high	high	ADJ
agb-376	101	21	.	.	PUNCT
agb-376	102	1	this	this	PRON
agb-376	102	2	ensures	ensure	VERB
agb-376	102	3	long	long	ADJ
agb-376	102	4	-	-	PUNCT
agb-376	102	5	term	term	NOUN
agb-376	102	6	firm	firm	ADJ
agb-376	102	7	growth	growth	NOUN
agb-376	102	8	and	and	CCONJ
agb-376	102	9	stability	stability	NOUN
agb-376	102	10	.	.	PUNCT
agb-376	103	1	according	accord	VERB
agb-376	103	2	to	to	ADP
agb-376	103	3	kooli	kooli	PROPN
agb-376	103	4	(	(	PUNCT
agb-376	103	5	2019	2019	NUM
agb-376	103	6	)	)	PUNCT
agb-376	103	7	,	,	PUNCT
agb-376	103	8	excellent	excellent	ADJ
agb-376	103	9	audit	audit	NOUN
agb-376	103	10	quality	quality	NOUN
agb-376	103	11	allows	allow	VERB
agb-376	103	12	institutional	institutional	ADJ
agb-376	103	13	ownership	ownership	NOUN
agb-376	103	14	to	to	PART
agb-376	103	15	match	match	VERB
agb-376	103	16	marketing	marketing	NOUN
agb-376	103	17	tactics	tactic	NOUN
agb-376	103	18	with	with	ADP
agb-376	103	19	sustainable	sustainable	ADJ
agb-376	103	20	development	development	NOUN
agb-376	103	21	goals	goal	NOUN
agb-376	103	22	,	,	PUNCT
agb-376	103	23	putting	put	VERB
agb-376	103	24	these	these	DET
agb-376	103	25	principles	principle	NOUN
agb-376	103	26	at	at	ADP
agb-376	103	27	the	the	DET
agb-376	103	28	centre	centre	NOUN
agb-376	103	29	of	of	ADP
agb-376	103	30	the	the	DET
agb-376	103	31	organisation	organisation	NOUN
agb-376	103	32	's	's	PART
agb-376	103	33	growth	growth	NOUN
agb-376	103	34	.	.	PUNCT
agb-376	104	1	our	our	PRON
agb-376	104	2	hypothesis	hypothesis	NOUN
agb-376	104	3	is	be	AUX
agb-376	104	4	that	that	SCONJ
agb-376	104	5	,	,	PUNCT
agb-376	104	6	h6	h6	PROPN
agb-376	104	7	:	:	PUNCT
agb-376	104	8	audit	audit	NOUN
agb-376	104	9	quality	quality	NOUN
agb-376	104	10	mediates	mediate	VERB
agb-376	104	11	the	the	DET
agb-376	104	12	relation	relation	NOUN
agb-376	104	13	between	between	ADP
agb-376	104	14	institutional	institutional	ADJ
agb-376	104	15	ownership	ownership	NOUN
agb-376	104	16	and	and	CCONJ
agb-376	104	17	sustainable	sustainable	ADJ
agb-376	104	18	growth	growth	NOUN
agb-376	104	19	.	.	PUNCT
agb-376	105	1	research	research	NOUN
agb-376	105	2	methodology	methodology	NOUN
agb-376	105	3	this	this	DET
agb-376	105	4	research	research	NOUN
agb-376	105	5	explores	explore	VERB
agb-376	105	6	the	the	DET
agb-376	105	7	influence	influence	NOUN
agb-376	105	8	of	of	ADP
agb-376	105	9	audit	audit	NOUN
agb-376	105	10	tenure	tenure	NOUN
agb-376	105	11	,	,	PUNCT
agb-376	105	12	audit	audit	NOUN
agb-376	105	13	rotation	rotation	NOUN
agb-376	105	14	,	,	PUNCT
agb-376	105	15	and	and	CCONJ
agb-376	105	16	institutional	institutional	ADJ
agb-376	105	17	ownership	ownership	NOUN
agb-376	105	18	on	on	ADP
agb-376	105	19	audit	audit	NOUN
agb-376	105	20	quality	quality	NOUN
agb-376	105	21	and	and	CCONJ
agb-376	105	22	sustainable	sustainable	ADJ
agb-376	105	23	growth	growth	NOUN
agb-376	105	24	in	in	ADP
agb-376	105	25	indonesia	indonesia	PROPN
agb-376	105	26	.	.	PUNCT
agb-376	106	1	data	datum	NOUN
agb-376	106	2	was	be	AUX
agb-376	106	3	collected	collect	VERB
agb-376	106	4	from	from	ADP
agb-376	106	5	plc	plc	PROPN
agb-376	106	6	owners	owner	NOUN
agb-376	106	7	through	through	ADP
agb-376	106	8	structured	structured	ADJ
agb-376	106	9	surveys	survey	NOUN
agb-376	106	10	.	.	PUNCT
agb-376	107	1	to	to	PART
agb-376	107	2	measure	measure	VERB
agb-376	107	3	the	the	DET
agb-376	107	4	key	key	ADJ
agb-376	107	5	variables	variable	NOUN
agb-376	107	6	,	,	PUNCT
agb-376	107	7	established	establish	VERB
agb-376	107	8	scales	scale	NOUN
agb-376	107	9	were	be	AUX
agb-376	107	10	used	use	VERB
agb-376	107	11	:	:	PUNCT
agb-376	107	12	audit	audit	NOUN
agb-376	107	13	tenure	tenure	NOUN
agb-376	107	14	with	with	ADP
agb-376	107	15	four	four	NUM
agb-376	107	16	items	item	NOUN
agb-376	107	17	(	(	PUNCT
agb-376	107	18	rapley	rapley	PROPN
agb-376	107	19	,	,	PUNCT
agb-376	107	20	robertson	robertson	PROPN
agb-376	107	21	,	,	PUNCT
agb-376	107	22	&	&	CCONJ
agb-376	107	23	smith	smith	PROPN
agb-376	107	24	,	,	PUNCT
agb-376	107	25	2021	2021	NUM
agb-376	107	26	)	)	PUNCT
agb-376	107	27	,	,	PUNCT
agb-376	107	28	audit	audit	NOUN
agb-376	107	29	rotation	rotation	NOUN
agb-376	107	30	with	with	ADP
agb-376	107	31	six	six	NUM
agb-376	107	32	items	item	NOUN
agb-376	107	33	(	(	PUNCT
agb-376	107	34	gwala	gwala	NOUN
agb-376	107	35	&	&	CCONJ
agb-376	107	36	nomlala	nomlala	NOUN
agb-376	107	37	,	,	PUNCT
agb-376	107	38	2021	2021	NUM
agb-376	107	39	)	)	PUNCT
agb-376	107	40	,	,	PUNCT
agb-376	107	41	institutional	institutional	ADJ
agb-376	107	42	ownership	ownership	NOUN
agb-376	107	43	with	with	ADP
agb-376	107	44	five	five	NUM
agb-376	107	45	items	item	NOUN
agb-376	107	46	(	(	PUNCT
agb-376	107	47	solikhah	solikhah	NOUN
agb-376	107	48	et	et	PROPN
agb-376	107	49	al	al	PROPN
agb-376	107	50	.	.	PROPN
agb-376	107	51	,	,	PUNCT
agb-376	107	52	2022	2022	NUM
agb-376	107	53	)	)	PUNCT
agb-376	107	54	,	,	PUNCT
agb-376	107	55	audit	audit	NOUN
agb-376	107	56	quality	quality	NOUN
agb-376	107	57	with	with	ADP
agb-376	107	58	five	five	NUM
agb-376	107	59	items	item	NOUN
agb-376	107	60	(	(	PUNCT
agb-376	107	61	albawwat	albawwat	NOUN
agb-376	107	62	&	&	CCONJ
agb-376	107	63	frijat	frijat	PROPN
agb-376	107	64	,	,	PUNCT
agb-376	107	65	2021	2021	NUM
agb-376	107	66	)	)	PUNCT
agb-376	107	67	,	,	PUNCT
agb-376	107	68	and	and	CCONJ
agb-376	107	69	sustainable	sustainable	ADJ
agb-376	107	70	growth	growth	NOUN
agb-376	107	71	with	with	ADP
agb-376	107	72	four	four	NUM
agb-376	107	73	items	item	NOUN
agb-376	107	74	(	(	PUNCT
agb-376	107	75	hussain	hussain	PROPN
agb-376	107	76	,	,	PUNCT
agb-376	107	77	rasheed	rasheed	NOUN
agb-376	107	78	,	,	PUNCT
agb-376	107	79	&	&	CCONJ
agb-376	107	80	rehman	rehman	PROPN
agb-376	107	81	,	,	PUNCT
agb-376	107	82	2024	2024	NUM
agb-376	107	83	)	)	PUNCT
agb-376	107	84	.	.	PUNCT
agb-376	108	1	employing	employ	VERB
agb-376	108	2	a	a	DET
agb-376	108	3	purposive	purposive	ADJ
agb-376	108	4	sampling	sampling	NOUN
agb-376	108	5	approach	approach	NOUN
agb-376	108	6	,	,	PUNCT
agb-376	108	7	the	the	DET
agb-376	108	8	study	study	NOUN
agb-376	108	9	targeted	target	VERB
agb-376	108	10	plc	plc	PROPN
agb-376	108	11	owners	owner	NOUN
agb-376	108	12	as	as	ADP
agb-376	108	13	respondents	respondent	NOUN
agb-376	108	14	.	.	PUNCT
agb-376	109	1	the	the	DET
agb-376	109	2	surveys	survey	NOUN
agb-376	109	3	were	be	AUX
agb-376	109	4	distributed	distribute	VERB
agb-376	109	5	both	both	CCONJ
agb-376	109	6	via	via	ADP
agb-376	109	7	email	email	NOUN
agb-376	109	8	and	and	CCONJ
agb-376	109	9	through	through	ADP
agb-376	109	10	direct	direct	ADJ
agb-376	109	11	visits	visit	NOUN
agb-376	109	12	to	to	ADP
agb-376	109	13	institutions	institution	NOUN
agb-376	109	14	.	.	PUNCT
agb-376	110	1	out	out	ADP
agb-376	110	2	of	of	ADP
agb-376	110	3	602	602	NUM
agb-376	110	4	surveys	survey	NOUN
agb-376	110	5	sent	send	VERB
agb-376	110	6	,	,	PUNCT
agb-376	110	7	357	357	NUM
agb-376	110	8	valid	valid	ADJ
agb-376	110	9	responses	response	NOUN
agb-376	110	10	were	be	AUX
agb-376	110	11	received	receive	VERB
agb-376	110	12	,	,	PUNCT
agb-376	110	13	yielding	yield	VERB
agb-376	110	14	a	a	DET
agb-376	110	15	response	response	NOUN
agb-376	110	16	rate	rate	NOUN
agb-376	110	17	of	of	ADP
agb-376	110	18	approximately	approximately	ADV
agb-376	110	19	59.30	59.30	NUM
agb-376	110	20	%	%	NOUN
agb-376	110	21	.	.	PUNCT
agb-376	111	1	for	for	ADP
agb-376	111	2	data	data	NOUN
agb-376	111	3	analysis	analysis	NOUN
agb-376	111	4	,	,	PUNCT
agb-376	111	5	spss	spss	PROPN
agb-376	111	6	-	-	PUNCT
agb-376	111	7	amos	amos	PROPN
agb-376	111	8	was	be	AUX
agb-376	111	9	utilised	utilise	VERB
agb-376	111	10	,	,	PUNCT
agb-376	111	11	a	a	DET
agb-376	111	12	robust	robust	ADJ
agb-376	111	13	tool	tool	NOUN
agb-376	111	14	known	know	VERB
agb-376	111	15	for	for	ADP
agb-376	111	16	its	its	PRON
agb-376	111	17	ability	ability	NOUN
agb-376	111	18	to	to	PART
agb-376	111	19	handle	handle	VERB
agb-376	111	20	large	large	ADJ
agb-376	111	21	datasets	dataset	NOUN
agb-376	111	22	and	and	CCONJ
agb-376	111	23	complex	complex	ADJ
agb-376	111	24	models	model	NOUN
agb-376	111	25	,	,	PUNCT
agb-376	111	26	ensuring	ensure	VERB
agb-376	111	27	reliable	reliable	ADJ
agb-376	111	28	and	and	CCONJ
agb-376	111	29	precise	precise	ADJ
agb-376	111	30	results	result	NOUN
agb-376	111	31	(	(	PUNCT
agb-376	111	32	hair	hair	NOUN
agb-376	111	33	,	,	PUNCT
agb-376	111	34	howard	howard	PROPN
agb-376	111	35	,	,	PUNCT
agb-376	111	36	&	&	CCONJ
agb-376	111	37	nitzl	nitzl	NOUN
agb-376	111	38	,	,	PUNCT
agb-376	111	39	2020	2020	NUM
agb-376	111	40	)	)	PUNCT
agb-376	111	41	.	.	PUNCT
agb-376	112	1	the	the	DET
agb-376	112	2	conceptual	conceptual	ADJ
agb-376	112	3	framework	framework	NOUN
agb-376	112	4	of	of	ADP
agb-376	112	5	the	the	DET
agb-376	112	6	study	study	NOUN
agb-376	112	7	incorporates	incorporate	VERB
agb-376	112	8	three	three	NUM
agb-376	112	9	independent	independent	ADJ
agb-376	112	10	variables	variable	NOUN
agb-376	112	11	—	—	PUNCT
agb-376	112	12	audit	audit	NOUN
agb-376	112	13	tenure	tenure	NOUN
agb-376	112	14	(	(	PUNCT
agb-376	112	15	at	at	ADP
agb-376	112	16	)	)	PUNCT
agb-376	112	17	,	,	PUNCT
agb-376	112	18	audit	audit	NOUN
agb-376	112	19	rotation	rotation	NOUN
agb-376	112	20	(	(	PUNCT
agb-376	112	21	ar	ar	NOUN
agb-376	112	22	)	)	PUNCT
agb-376	112	23	,	,	PUNCT
agb-376	112	24	and	and	CCONJ
agb-376	112	25	institutional	institutional	ADJ
agb-376	112	26	ownership	ownership	NOUN
agb-376	112	27	(	(	PUNCT
agb-376	112	28	io)—along	io)—along	ADJ
agb-376	112	29	with	with	ADP
agb-376	112	30	a	a	DET
agb-376	112	31	mediating	mediate	VERB
agb-376	112	32	variable	variable	NOUN
agb-376	112	33	,	,	PUNCT
agb-376	112	34	audit	audit	NOUN
agb-376	112	35	quality	quality	NOUN
agb-376	112	36	(	(	PUNCT
agb-376	112	37	aq	aq	NOUN
agb-376	112	38	)	)	PUNCT
agb-376	112	39	,	,	PUNCT
agb-376	112	40	and	and	CCONJ
agb-376	112	41	a	a	DET
agb-376	112	42	dependent	dependent	ADJ
agb-376	112	43	variable	variable	NOUN
agb-376	112	44	,	,	PUNCT
agb-376	112	45	sustainable	sustainable	ADJ
agb-376	112	46	growth	growth	NOUN
agb-376	112	47	(	(	PUNCT
agb-376	112	48	sg	sg	PROPN
agb-376	112	49	)	)	PUNCT
agb-376	112	50	,	,	PUNCT
agb-376	112	51	as	as	SCONJ
agb-376	112	52	visually	visually	ADV
agb-376	112	53	represented	represent	VERB
agb-376	112	54	in	in	ADP
agb-376	112	55	figure	figure	NOUN
agb-376	112	56	1	1	NUM
agb-376	112	57	.	.	PUNCT
agb-376	112	58	figure	figure	NOUN
agb-376	112	59	1	1	NUM
agb-376	112	60	:	:	PUNCT
agb-376	112	61	research	research	NOUN
agb-376	112	62	model	model	NOUN
agb-376	112	63	.	.	PUNCT
agb-376	113	1	audit	audit	NOUN
agb-376	113	2	tenure	tenure	NOUN
agb-376	113	3	institutional	institutional	ADJ
agb-376	113	4	ownership	ownership	NOUN
agb-376	113	5	sustainable	sustainable	ADJ
agb-376	113	6	growth	growth	NOUN
agb-376	113	7	audit	audit	NOUN
agb-376	113	8	quality	quality	NOUN
agb-376	113	9	audit	audit	NOUN
agb-376	113	10	rotation	rotation	NOUN
agb-376	113	11	agbioforum	agbioforum	NOUN
agb-376	113	12	,	,	PUNCT
agb-376	113	13	26(2	26(2	NUM
agb-376	113	14	)	)	PUNCT
agb-376	113	15	,	,	PUNCT
agb-376	113	16	2024	2024	NUM
agb-376	113	17	|	|	NOUN
agb-376	113	18	125	125	NUM
agb-376	113	19	atrizka	atrizka	NOUN
agb-376	113	20	et	et	PROPN
agb-376	113	21	al	al	PROPN
agb-376	113	22	—	—	PUNCT
agb-376	113	23	effectiveness	effectiveness	NOUN
agb-376	113	24	of	of	ADP
agb-376	113	25	audit	audit	NOUN
agb-376	113	26	tenure	tenure	NOUN
agb-376	113	27	,	,	PUNCT
agb-376	113	28	audit	audit	NOUN
agb-376	113	29	rotation	rotation	NOUN
agb-376	113	30	,	,	PUNCT
agb-376	113	31	and	and	CCONJ
agb-376	113	32	institutional	institutional	ADJ
agb-376	113	33	ownership	ownership	NOUN
agb-376	113	34	on	on	ADP
agb-376	113	35	audit	audit	NOUN
agb-376	113	36	quality	quality	NOUN
agb-376	113	37	and	and	CCONJ
agb-376	113	38	sustainable	sustainable	ADJ
agb-376	113	39	growth	growth	NOUN
agb-376	113	40	…	…	PUNCT
agb-376	113	41	research	research	NOUN
agb-376	113	42	findings	finding	NOUN
agb-376	113	43	factor	factor	NOUN
agb-376	113	44	loadings	loading	NOUN
agb-376	113	45	and	and	CCONJ
agb-376	113	46	average	average	ADJ
agb-376	113	47	variance	variance	NOUN
agb-376	113	48	are	be	AUX
agb-376	113	49	used	use	VERB
agb-376	113	50	to	to	PART
agb-376	113	51	investigate	investigate	VERB
agb-376	113	52	item	item	NOUN
agb-376	113	53	relationships	relationship	NOUN
agb-376	113	54	after	after	ADP
agb-376	113	55	convergent	convergent	NOUN
agb-376	113	56	validity	validity	NOUN
agb-376	113	57	assessment	assessment	NOUN
agb-376	113	58	.	.	PUNCT
agb-376	114	1	the	the	DET
agb-376	114	2	results	result	NOUN
agb-376	114	3	showed	show	VERB
agb-376	114	4	good	good	ADJ
agb-376	114	5	convergent	convergent	NOUN
agb-376	114	6	validity	validity	NOUN
agb-376	114	7	with	with	ADP
agb-376	114	8	ave	ave	PROPN
agb-376	114	9	values	value	NOUN
agb-376	114	10	above	above	ADP
agb-376	114	11	0.50	0.50	NUM
agb-376	114	12	.	.	PUNCT
agb-376	115	1	composite	composite	ADJ
agb-376	115	2	reliability	reliability	NOUN
agb-376	115	3	(	(	PUNCT
agb-376	115	4	cr	cr	NOUN
agb-376	115	5	)	)	PUNCT
agb-376	115	6	results	result	NOUN
agb-376	115	7	exceeded	exceed	VERB
agb-376	115	8	0.70	0.70	NUM
agb-376	115	9	,	,	PUNCT
agb-376	115	10	confirming	confirm	VERB
agb-376	115	11	construct	construct	NOUN
agb-376	115	12	reliability	reliability	NOUN
agb-376	115	13	.	.	PUNCT
agb-376	116	1	the	the	DET
agb-376	116	2	study	study	NOUN
agb-376	116	3	also	also	ADV
agb-376	116	4	examined	examine	VERB
agb-376	116	5	the	the	DET
agb-376	116	6	maximum	maximum	ADJ
agb-376	116	7	shared	share	VERB
agb-376	116	8	variance	variance	NOUN
agb-376	116	9	(	(	PUNCT
agb-376	116	10	msv	msv	PROPN
agb-376	116	11	)	)	PUNCT
agb-376	116	12	and	and	CCONJ
agb-376	116	13	average	average	ADJ
agb-376	116	14	shared	share	VERB
agb-376	116	15	variance	variance	NOUN
agb-376	116	16	(	(	PUNCT
agb-376	116	17	asv	asv	PROPN
agb-376	116	18	)	)	PUNCT
agb-376	116	19	that	that	PRON
agb-376	116	20	were	be	AUX
agb-376	116	21	less	less	ADJ
agb-376	116	22	than	than	ADP
agb-376	116	23	the	the	DET
agb-376	116	24	ave	ave	NOUN
agb-376	116	25	,	,	PUNCT
agb-376	116	26	demonstrating	demonstrate	VERB
agb-376	116	27	discriminant	discriminant	ADJ
agb-376	116	28	validity	validity	NOUN
agb-376	116	29	.	.	PUNCT
agb-376	117	1	the	the	DET
agb-376	117	2	data	datum	NOUN
agb-376	117	3	in	in	ADP
agb-376	117	4	table	table	NOUN
agb-376	117	5	1	1	NUM
agb-376	117	6	show	show	VERB
agb-376	117	7	a	a	DET
agb-376	117	8	strong	strong	ADJ
agb-376	117	9	association	association	NOUN
agb-376	117	10	between	between	ADP
agb-376	117	11	the	the	DET
agb-376	117	12	items	item	NOUN
agb-376	117	13	.	.	PUNCT
agb-376	118	1	table	table	NOUN
agb-376	118	2	1	1	NUM
agb-376	118	3	:	:	PUNCT
agb-376	118	4	convergent	convergent	ADJ
agb-376	118	5	validity	validity	NOUN
agb-376	118	6	.	.	PUNCT
agb-376	119	1	constructs	construct	VERB
agb-376	119	2	items	item	NOUN
agb-376	119	3	loadings	loading	NOUN
agb-376	119	4	cr	cr	PROPN
agb-376	119	5	ave	ave	PROPN
agb-376	119	6	msv	msv	PROPN
agb-376	119	7	asv	asv	PROPN
agb-376	119	8	audit	audit	NOUN
agb-376	119	9	rotation	rotation	NOUN
agb-376	119	10	ar1	ar1	PROPN
agb-376	119	11	<	<	X
agb-376	119	12	--ar	--ar	NOUN
agb-376	119	13	0.649	0.649	NUM
agb-376	119	14	0.866	0.866	NUM
agb-376	119	15	0.627	0.627	NUM
agb-376	119	16	0.517	0.517	NUM
agb-376	119	17	0.269	0.269	NUM
agb-376	119	18	ar2	ar2	PROPN
agb-376	119	19	<	<	X
agb-376	119	20	--ar	--ar	X
agb-376	119	21	0.624	0.624	NUM
agb-376	119	22	ar3	ar3	NOUN
agb-376	119	23	<	<	X
agb-376	119	24	--ar	--ar	NOUN
agb-376	119	25	0.620	0.620	NUM
agb-376	119	26	ar4	ar4	PROPN
agb-376	119	27	<	<	X
agb-376	119	28	--ar	--ar	NOUN
agb-376	119	29	0.675	0.675	NUM
agb-376	119	30	ar5	ar5	NOUN
agb-376	119	31	<	<	X
agb-376	119	32	--ar	--ar	PROPN
agb-376	119	33	0.992	0.992	NUM
agb-376	119	34	ar6	ar6	X
agb-376	119	35	<	<	X
agb-376	119	36	--ar	--ar	NOUN
agb-376	119	37	0.980	0.980	NUM
agb-376	119	38	institutional	institutional	ADJ
agb-376	119	39	ownership	ownership	NOUN
agb-376	119	40	io1	io1	NOUN
agb-376	119	41	<	<	X
agb-376	119	42	--io	--io	X
agb-376	119	43	0.898	0.898	NUM
agb-376	119	44	0.896	0.896	NUM
agb-376	119	45	0.599	0.599	NUM
agb-376	119	46	0.333	0.333	NUM
agb-376	119	47	0.213	0.213	NUM
agb-376	119	48	io2	io2	PROPN
agb-376	119	49	<	<	X
agb-376	119	50	--io	--io	NOUN
agb-376	119	51	0.861	0.861	NUM
agb-376	119	52	io3	io3	NOUN
agb-376	119	53	<	<	X
agb-376	119	54	--io	--io	NOUN
agb-376	119	55	0.624	0.624	NUM
agb-376	119	56	io4	io4	NOUN
agb-376	119	57	<	<	X
agb-376	119	58	--io	--io	NOUN
agb-376	119	59	0.523	0.523	NUM
agb-376	119	60	io5	io5	NOUN
agb-376	119	61	<	<	X
agb-376	119	62	--io	--io	NOUN
agb-376	119	63	0.644	0.644	NUM
agb-376	119	64	sustainable	sustainable	ADJ
agb-376	119	65	growth	growth	NOUN
agb-376	119	66	sg1	sg1	NOUN
agb-376	119	67	<	<	X
agb-376	119	68	--sg	--sg	NOUN
agb-376	119	69	0.750	0.750	NUM
agb-376	119	70	0.841	0.841	NUM
agb-376	119	71	0.525	0.525	NUM
agb-376	119	72	0.240	0.240	NUM
agb-376	119	73	0.349	0.349	NUM
agb-376	119	74	sg2	sg2	PROPN
agb-376	119	75	<	<	PROPN
agb-376	119	76	--sg	--sg	PROPN
agb-376	119	77	0.778	0.778	NUM
agb-376	119	78	sg3	sg3	PROPN
agb-376	119	79	<	<	X
agb-376	119	80	--sg	--sg	PROPN
agb-376	119	81	0.625	0.625	NUM
agb-376	119	82	sg4	sg4	VERB
agb-376	119	83	<	<	X
agb-376	119	84	--sg	--sg	ADJ
agb-376	119	85	0.619	0.619	NUM
agb-376	119	86	audit	audit	NOUN
agb-376	119	87	quality	quality	NOUN
agb-376	119	88	aq1	aq1	VERB
agb-376	119	89	<	<	X
agb-376	119	90	--aq	--aq	ADJ
agb-376	119	91	0.979	0.979	NUM
agb-376	119	92	0.789	0.789	NUM
agb-376	119	93	0.585	0.585	NUM
agb-376	119	94	0.240	0.240	NUM
agb-376	119	95	0.481	0.481	NUM
agb-376	119	96	aq2	aq2	PROPN
agb-376	119	97	<	<	X
agb-376	119	98	--aq	--aq	NOUN
agb-376	119	99	0.884	0.884	NUM
agb-376	119	100	aq3	aq3	NOUN
agb-376	119	101	<	<	X
agb-376	119	102	--aq	--aq	NOUN
agb-376	119	103	0.655	0.655	NUM
agb-376	119	104	aq4	aq4	NOUN
agb-376	119	105	<	<	X
agb-376	119	106	--aq	--aq	ADJ
agb-376	119	107	0.583	0.583	NUM
agb-376	119	108	audit	audit	NOUN
agb-376	119	109	tenure	tenure	NOUN
agb-376	119	110	at1	at1	PROPN
agb-376	119	111	<	<	PROPN
agb-376	119	112	--at	--at	VERB
agb-376	119	113	0.719	0.719	NUM
agb-376	119	114	0.880	0.880	NUM
agb-376	119	115	0.649	0.649	NUM
agb-376	119	116	0.533	0.533	NUM
agb-376	119	117	0.358	0.358	NUM
agb-376	119	118	at2	at2	PROPN
agb-376	119	119	<	<	NOUN
agb-376	119	120	--at	--at	NOUN
agb-376	119	121	0.784	0.784	NUM
agb-376	119	122	at3	at3	NOUN
agb-376	119	123	<	<	NOUN
agb-376	119	124	--at	--at	VERB
agb-376	119	125	0.896	0.896	NUM
agb-376	119	126	at4	at4	PROPN
agb-376	119	127	<	<	X
agb-376	119	128	--at	--at	NOUN
agb-376	119	129	0.814	0.814	NUM
agb-376	119	130	this	this	DET
agb-376	119	131	study	study	NOUN
agb-376	119	132	explores	explore	VERB
agb-376	119	133	the	the	DET
agb-376	119	134	correlation	correlation	NOUN
agb-376	119	135	between	between	ADP
agb-376	119	136	the	the	DET
agb-376	119	137	variables	variable	NOUN
agb-376	119	138	,	,	PUNCT
agb-376	119	139	assessed	assess	VERB
agb-376	119	140	for	for	ADP
agb-376	119	141	discriminant	discriminant	ADJ
agb-376	119	142	validity	validity	NOUN
agb-376	119	143	using	use	VERB
agb-376	119	144	the	the	DET
agb-376	119	145	fornelllarcker	fornelllarcker	ADJ
agb-376	119	146	criterion	criterion	NOUN
agb-376	119	147	.	.	PUNCT
agb-376	120	1	the	the	DET
agb-376	120	2	results	result	NOUN
agb-376	120	3	indicated	indicate	VERB
agb-376	120	4	that	that	SCONJ
agb-376	120	5	each	each	DET
agb-376	120	6	variable	variable	NOUN
agb-376	120	7	's	's	PART
agb-376	120	8	correlation	correlation	NOUN
agb-376	120	9	with	with	ADP
agb-376	120	10	itself	itself	PRON
agb-376	120	11	was	be	AUX
agb-376	120	12	higher	high	ADJ
agb-376	120	13	than	than	ADP
agb-376	120	14	its	its	PRON
agb-376	120	15	correlation	correlation	NOUN
agb-376	120	16	with	with	ADP
agb-376	120	17	other	other	ADJ
agb-376	120	18	variables	variable	NOUN
agb-376	120	19	,	,	PUNCT
agb-376	120	20	demonstrating	demonstrate	VERB
agb-376	120	21	strong	strong	ADJ
agb-376	120	22	discriminant	discriminant	ADJ
agb-376	120	23	validity	validity	NOUN
agb-376	120	24	.	.	PUNCT
agb-376	121	1	this	this	PRON
agb-376	121	2	suggests	suggest	VERB
agb-376	121	3	that	that	SCONJ
agb-376	121	4	the	the	DET
agb-376	121	5	variables	variable	NOUN
agb-376	121	6	are	be	AUX
agb-376	121	7	distinct	distinct	ADJ
agb-376	121	8	and	and	CCONJ
agb-376	121	9	not	not	PART
agb-376	121	10	excessively	excessively	ADV
agb-376	121	11	correlated	correlate	VERB
agb-376	121	12	with	with	ADP
agb-376	121	13	one	one	NUM
agb-376	121	14	another	another	DET
agb-376	121	15	.	.	PUNCT
agb-376	122	1	the	the	DET
agb-376	122	2	findings	finding	NOUN
agb-376	122	3	reveal	reveal	VERB
agb-376	122	4	a	a	DET
agb-376	122	5	low	low	ADJ
agb-376	122	6	level	level	NOUN
agb-376	122	7	of	of	ADP
agb-376	122	8	correlation	correlation	NOUN
agb-376	122	9	between	between	ADP
agb-376	122	10	the	the	DET
agb-376	122	11	variables	variable	NOUN
agb-376	122	12	,	,	PUNCT
agb-376	122	13	with	with	ADP
agb-376	122	14	the	the	DET
agb-376	122	15	corresponding	corresponding	ADJ
agb-376	122	16	values	value	NOUN
agb-376	122	17	presented	present	VERB
agb-376	122	18	in	in	ADP
agb-376	122	19	table	table	NOUN
agb-376	122	20	2	2	NUM
agb-376	122	21	.	.	PUNCT
agb-376	122	22	table	table	NOUN
agb-376	122	23	2	2	NUM
agb-376	122	24	:	:	PUNCT
agb-376	122	25	discriminant	discriminant	ADJ
agb-376	122	26	validity	validity	NOUN
agb-376	122	27	.	.	PUNCT
agb-376	123	1	aq	aq	PROPN
agb-376	123	2	ar	ar	PROPN
agb-376	123	3	io	io	PROPN
agb-376	123	4	sg	sg	PROPN
agb-376	123	5	at	at	ADP
agb-376	123	6	aq	aq	PROPN
agb-376	123	7	0.792	0.792	NUM
agb-376	123	8	ar	ar	NOUN
agb-376	123	9	0.314	0.314	NUM
agb-376	123	10	0.774	0.774	NUM
agb-376	123	11	io	io	ADP
agb-376	123	12	0.477	0.477	NUM
agb-376	123	13	0.438	0.438	NUM
agb-376	123	14	0.825	0.825	NUM
agb-376	123	15	sg	sg	ADP
agb-376	123	16	0.719	0.719	NUM
agb-376	123	17	0.577	0.577	NUM
agb-376	123	18	0.735	0.735	NUM
agb-376	123	19	0.997	0.997	NUM
agb-376	123	20	at	at	ADP
agb-376	123	21	0.482	0.482	NUM
agb-376	123	22	0.479	0.479	NUM
agb-376	123	23	0.661	0.661	NUM
agb-376	123	24	0.730	0.730	NUM
agb-376	123	25	0.806	0.806	NUM
agb-376	123	26	figure	figure	NOUN
agb-376	123	27	2	2	NUM
agb-376	123	28	:	:	PUNCT
agb-376	123	29	measurement	measurement	NOUN
agb-376	123	30	model	model	NOUN
agb-376	123	31	assessment	assessment	NOUN
agb-376	123	32	.	.	PUNCT
agb-376	124	1	agbioforum	agbioforum	NOUN
agb-376	124	2	,	,	PUNCT
agb-376	124	3	26(2	26(2	NUM
agb-376	124	4	)	)	PUNCT
agb-376	124	5	,	,	PUNCT
agb-376	124	6	2024	2024	NUM
agb-376	124	7	|	|	ADV
agb-376	124	8	126	126	NUM
agb-376	124	9	atrizka	atrizka	NOUN
agb-376	124	10	et	et	PROPN
agb-376	124	11	al	al	PROPN
agb-376	124	12	—	—	PUNCT
agb-376	124	13	effectiveness	effectiveness	NOUN
agb-376	124	14	of	of	ADP
agb-376	124	15	audit	audit	NOUN
agb-376	124	16	tenure	tenure	NOUN
agb-376	124	17	,	,	PUNCT
agb-376	124	18	audit	audit	NOUN
agb-376	124	19	rotation	rotation	NOUN
agb-376	124	20	,	,	PUNCT
agb-376	124	21	and	and	CCONJ
agb-376	124	22	institutional	institutional	ADJ
agb-376	124	23	ownership	ownership	NOUN
agb-376	124	24	on	on	ADP
agb-376	124	25	audit	audit	NOUN
agb-376	124	26	quality	quality	NOUN
agb-376	124	27	and	and	CCONJ
agb-376	124	28	sustainable	sustainable	ADJ
agb-376	124	29	growth	growth	NOUN
agb-376	124	30	…	…	PUNCT
agb-376	124	31	this	this	DET
agb-376	124	32	study	study	NOUN
agb-376	124	33	examines	examine	VERB
agb-376	124	34	the	the	DET
agb-376	124	35	direct	direct	ADJ
agb-376	124	36	relationships	relationship	NOUN
agb-376	124	37	between	between	ADP
agb-376	124	38	variables	variable	NOUN
agb-376	124	39	through	through	ADP
agb-376	124	40	regression	regression	NOUN
agb-376	124	41	analysis	analysis	NOUN
agb-376	124	42	.	.	PUNCT
agb-376	125	1	the	the	DET
agb-376	125	2	findings	finding	NOUN
agb-376	125	3	indicated	indicate	VERB
agb-376	125	4	that	that	SCONJ
agb-376	125	5	audit	audit	NOUN
agb-376	125	6	tenure	tenure	NOUN
agb-376	125	7	,	,	PUNCT
agb-376	125	8	audit	audit	NOUN
agb-376	125	9	rotation	rotation	NOUN
agb-376	125	10	,	,	PUNCT
agb-376	125	11	and	and	CCONJ
agb-376	125	12	institutional	institutional	ADJ
agb-376	125	13	ownership	ownership	NOUN
agb-376	125	14	each	each	PRON
agb-376	125	15	have	have	VERB
agb-376	125	16	a	a	DET
agb-376	125	17	positive	positive	ADJ
agb-376	125	18	relationship	relationship	NOUN
agb-376	125	19	with	with	ADP
agb-376	125	20	both	both	PRON
agb-376	125	21	audit	audit	NOUN
agb-376	125	22	quality	quality	NOUN
agb-376	125	23	and	and	CCONJ
agb-376	125	24	sustainable	sustainable	ADJ
agb-376	125	25	growth	growth	NOUN
agb-376	125	26	in	in	ADP
agb-376	125	27	publicly	publicly	ADV
agb-376	125	28	listed	list	VERB
agb-376	125	29	companies	company	NOUN
agb-376	125	30	(	(	PUNCT
agb-376	125	31	plcs	plcs	PROPN
agb-376	125	32	)	)	PUNCT
agb-376	125	33	in	in	ADP
agb-376	125	34	indonesia	indonesia	PROPN
agb-376	125	35	.	.	PUNCT
agb-376	126	1	as	as	ADP
agb-376	126	2	a	a	DET
agb-376	126	3	result	result	NOUN
agb-376	126	4	,	,	PUNCT
agb-376	126	5	hypotheses	hypothesis	NOUN
agb-376	126	6	h1	h1	PROPN
agb-376	126	7	,	,	PUNCT
agb-376	126	8	h2	h2	NOUN
agb-376	126	9	,	,	PUNCT
agb-376	126	10	and	and	CCONJ
agb-376	126	11	h3	h3	NOUN
agb-376	126	12	are	be	AUX
agb-376	126	13	supported	support	VERB
agb-376	126	14	.	.	PUNCT
agb-376	127	1	these	these	DET
agb-376	127	2	associations	association	NOUN
agb-376	127	3	are	be	AUX
agb-376	127	4	detailed	detail	VERB
agb-376	127	5	in	in	ADP
agb-376	127	6	table	table	NOUN
agb-376	127	7	3	3	NUM
agb-376	127	8	.	.	PUNCT
agb-376	127	9	table	table	NOUN
agb-376	127	10	3	3	NUM
agb-376	127	11	:	:	PUNCT
agb-376	127	12	direct	direct	ADJ
agb-376	127	13	path	path	NOUN
agb-376	127	14	analysis	analysis	NOUN
agb-376	127	15	.	.	PUNCT
agb-376	128	1	relationships	relationship	NOUN
agb-376	128	2	beta	beta	PROPN
agb-376	128	3	s.e	s.e	PROPN
agb-376	128	4	.	.	PROPN
agb-376	128	5	c.r	c.r	PROPN
agb-376	128	6	.	.	PUNCT
agb-376	129	1	p	p	PROPN
agb-376	129	2	audit	audit	NOUN
agb-376	129	3	quality	quality	NOUN
agb-376	129	4	<	<	NOUN
agb-376	129	5	--audit	--audit	PROPN
agb-376	129	6	tenure	tenure	NOUN
agb-376	129	7	0.121	0.121	NUM
agb-376	129	8	0.043	0.043	NUM
agb-376	129	9	2.783	2.783	NUM
agb-376	129	10	0.005	0.005	NUM
agb-376	129	11	audit	audit	NOUN
agb-376	129	12	quality	quality	NOUN
agb-376	129	13	<	<	NOUN
agb-376	129	14	--audit	--audit	NOUN
agb-376	129	15	rotation	rotation	NOUN
agb-376	129	16	0.204	0.204	NUM
agb-376	129	17	0.043	0.043	NUM
agb-376	129	18	4.760	4.760	NUM
agb-376	129	19	0.000	0.000	NUM
agb-376	129	20	audit	audit	NOUN
agb-376	129	21	quality	quality	NOUN
agb-376	129	22	<	<	X
agb-376	129	23	--institutional	--institutional	NOUN
agb-376	129	24	ownership	ownership	NOUN
agb-376	129	25	0.332	0.332	NUM
agb-376	129	26	0.040	0.040	NUM
agb-376	129	27	8.268	8.268	NUM
agb-376	129	28	0.000	0.000	NUM
agb-376	129	29	sustainable	sustainable	ADJ
agb-376	129	30	growth	growth	NOUN
agb-376	129	31	<	<	NOUN
agb-376	129	32	--audit	--audit	NOUN
agb-376	129	33	tenure	tenure	NOUN
agb-376	129	34	0.206	0.206	NUM
agb-376	129	35	0.036	0.036	NUM
agb-376	129	36	5.728	5.728	NUM
agb-376	129	37	0.000	0.000	NUM
agb-376	129	38	sustainable	sustainable	ADJ
agb-376	129	39	growth	growth	NOUN
agb-376	129	40	<	<	X
agb-376	129	41	--institutional	--institutional	X
agb-376	129	42	ownership	ownership	NOUN
agb-376	129	43	0.285	0.285	NUM
agb-376	129	44	0.036	0.036	NUM
agb-376	129	45	7.939	7.939	NUM
agb-376	129	46	0.000	0.000	NUM
agb-376	129	47	sustainable	sustainable	ADJ
agb-376	129	48	growth	growth	NOUN
agb-376	129	49	<	<	NOUN
agb-376	129	50	--audit	--audit	NOUN
agb-376	129	51	rotation	rotation	NOUN
agb-376	129	52	0.255	0.255	NUM
agb-376	129	53	0.036	0.036	NUM
agb-376	129	54	7.018	7.018	NUM
agb-376	129	55	0.000	0.000	NUM
agb-376	129	56	sustainable	sustainable	ADJ
agb-376	129	57	growth	growth	NOUN
agb-376	129	58	<	<	NOUN
agb-376	129	59	--audit	--audit	X
agb-376	129	60	quality	quality	NOUN
agb-376	129	61	0.309	0.309	NUM
agb-376	129	62	0.043	0.043	NUM
agb-376	129	63	7.116	7.116	NUM
agb-376	129	64	0.000	0.000	NUM
agb-376	129	65	this	this	DET
agb-376	129	66	study	study	NOUN
agb-376	129	67	explores	explore	VERB
agb-376	129	68	the	the	DET
agb-376	129	69	direct	direct	ADJ
agb-376	129	70	relationships	relationship	NOUN
agb-376	129	71	among	among	ADP
agb-376	129	72	variables	variable	NOUN
agb-376	129	73	through	through	ADP
agb-376	129	74	regression	regression	NOUN
agb-376	129	75	analysis	analysis	NOUN
agb-376	129	76	.	.	PUNCT
agb-376	130	1	the	the	DET
agb-376	130	2	results	result	NOUN
agb-376	130	3	further	far	ADV
agb-376	130	4	demonstrate	demonstrate	VERB
agb-376	130	5	that	that	SCONJ
agb-376	130	6	audit	audit	NOUN
agb-376	130	7	quality	quality	NOUN
agb-376	130	8	plays	play	VERB
agb-376	130	9	a	a	DET
agb-376	130	10	significant	significant	ADJ
agb-376	130	11	mediating	mediate	VERB
agb-376	130	12	role	role	NOUN
agb-376	130	13	in	in	ADP
agb-376	130	14	the	the	DET
agb-376	130	15	relationships	relationship	NOUN
agb-376	130	16	between	between	ADP
agb-376	130	17	audit	audit	NOUN
agb-376	130	18	tenure	tenure	NOUN
agb-376	130	19	,	,	PUNCT
agb-376	130	20	audit	audit	NOUN
agb-376	130	21	rotation	rotation	NOUN
agb-376	130	22	,	,	PUNCT
agb-376	130	23	institutional	institutional	ADJ
agb-376	130	24	ownership	ownership	NOUN
agb-376	130	25	,	,	PUNCT
agb-376	130	26	and	and	CCONJ
agb-376	130	27	sustainable	sustainable	ADJ
agb-376	130	28	growth	growth	NOUN
agb-376	130	29	in	in	ADP
agb-376	130	30	plcs	plcs	PROPN
agb-376	130	31	in	in	ADP
agb-376	130	32	indonesia	indonesia	PROPN
agb-376	130	33	.	.	PUNCT
agb-376	131	1	consequently	consequently	ADV
agb-376	131	2	,	,	PUNCT
agb-376	131	3	hypotheses	hypothese	VERB
agb-376	131	4	h4	h4	NOUN
agb-376	131	5	,	,	PUNCT
agb-376	131	6	h5	h5	NOUN
agb-376	131	7	,	,	PUNCT
agb-376	131	8	and	and	CCONJ
agb-376	131	9	h6	h6	PROPN
agb-376	131	10	are	be	AUX
agb-376	131	11	supported	support	VERB
agb-376	131	12	.	.	PUNCT
agb-376	132	1	these	these	DET
agb-376	132	2	mediating	mediate	VERB
agb-376	132	3	associations	association	NOUN
agb-376	132	4	are	be	AUX
agb-376	132	5	outlined	outline	VERB
agb-376	132	6	in	in	ADP
agb-376	132	7	table	table	NOUN
agb-376	132	8	4	4	NUM
agb-376	132	9	.	.	PUNCT
agb-376	132	10	table	table	NOUN
agb-376	132	11	4	4	NUM
agb-376	132	12	:	:	PUNCT
agb-376	132	13	indirect	indirect	ADJ
agb-376	132	14	path	path	NOUN
agb-376	132	15	analysis	analysis	NOUN
agb-376	132	16	.	.	PUNCT
agb-376	133	1	audit	audit	NOUN
agb-376	133	2	tenure	tenure	NOUN
agb-376	133	3	audit	audit	NOUN
agb-376	133	4	rotation	rotation	NOUN
agb-376	133	5	institutional	institutional	ADJ
agb-376	133	6	ownership	ownership	NOUN
agb-376	133	7	audit	audit	NOUN
agb-376	133	8	quality	quality	NOUN
agb-376	133	9	audit	audit	NOUN
agb-376	133	10	quality	quality	NOUN
agb-376	133	11	0.000	0.000	NUM
agb-376	134	1	0.000	0.000	NUM
agb-376	134	2	0.000	0.000	NUM
agb-376	134	3	0.000	0.000	NUM
agb-376	134	4	sustainable	sustainable	ADJ
agb-376	134	5	growth	growth	NOUN
agb-376	134	6	0.110	0.110	NUM
agb-376	134	7	0.009	0.009	NUM
agb-376	134	8	0.027	0.027	NUM
agb-376	134	9	0.000	0.000	NUM
agb-376	134	10	figure	figure	NOUN
agb-376	134	11	3	3	NUM
agb-376	134	12	:	:	PUNCT
agb-376	134	13	structural	structural	ADJ
agb-376	134	14	model	model	NOUN
agb-376	134	15	assessment	assessment	NOUN
agb-376	134	16	.	.	PUNCT
agb-376	135	1	discussion	discussion	NOUN
agb-376	135	2	the	the	DET
agb-376	135	3	results	result	NOUN
agb-376	135	4	of	of	ADP
agb-376	135	5	this	this	DET
agb-376	135	6	research	research	NOUN
agb-376	135	7	significantly	significantly	ADV
agb-376	135	8	contribute	contribute	VERB
agb-376	135	9	to	to	ADP
agb-376	135	10	the	the	DET
agb-376	135	11	understanding	understanding	NOUN
agb-376	135	12	of	of	ADP
agb-376	135	13	the	the	DET
agb-376	135	14	impact	impact	NOUN
agb-376	135	15	of	of	ADP
agb-376	135	16	audit	audit	NOUN
agb-376	135	17	tenure	tenure	NOUN
agb-376	135	18	,	,	PUNCT
agb-376	135	19	audit	audit	NOUN
agb-376	135	20	rotation	rotation	NOUN
agb-376	135	21	,	,	PUNCT
agb-376	135	22	and	and	CCONJ
agb-376	135	23	institutional	institutional	ADJ
agb-376	135	24	ownership	ownership	NOUN
agb-376	135	25	on	on	ADP
agb-376	135	26	the	the	DET
agb-376	135	27	sustainable	sustainable	ADJ
agb-376	135	28	growth	growth	NOUN
agb-376	135	29	of	of	ADP
agb-376	135	30	indonesian	indonesian	PROPN
agb-376	135	31	plcs	plcs	PROPN
agb-376	135	32	,	,	PUNCT
agb-376	135	33	with	with	ADP
agb-376	135	34	audit	audit	NOUN
agb-376	135	35	quality	quality	NOUN
agb-376	135	36	serving	serve	VERB
agb-376	135	37	as	as	ADP
agb-376	135	38	a	a	DET
agb-376	135	39	mediator	mediator	NOUN
agb-376	135	40	.	.	PUNCT
agb-376	136	1	the	the	DET
agb-376	136	2	study	study	NOUN
agb-376	136	3	reveals	reveal	VERB
agb-376	136	4	contrasting	contrast	VERB
agb-376	136	5	but	but	CCONJ
agb-376	136	6	interconnected	interconnected	ADJ
agb-376	136	7	effects	effect	NOUN
agb-376	136	8	of	of	ADP
agb-376	136	9	these	these	DET
agb-376	136	10	variables	variable	NOUN
agb-376	136	11	on	on	ADP
agb-376	136	12	sustainability	sustainability	NOUN
agb-376	136	13	,	,	PUNCT
agb-376	136	14	providing	provide	VERB
agb-376	136	15	valuable	valuable	ADJ
agb-376	136	16	insights	insight	NOUN
agb-376	136	17	into	into	ADP
agb-376	136	18	corporate	corporate	ADJ
agb-376	136	19	governance	governance	NOUN
agb-376	136	20	practices	practice	NOUN
agb-376	136	21	.	.	PUNCT
agb-376	137	1	audit	audit	NOUN
agb-376	137	2	tenure	tenure	NOUN
agb-376	137	3	,	,	PUNCT
agb-376	137	4	which	which	PRON
agb-376	137	5	refers	refer	VERB
agb-376	137	6	to	to	ADP
agb-376	137	7	the	the	DET
agb-376	137	8	duration	duration	NOUN
agb-376	137	9	of	of	ADP
agb-376	137	10	an	an	DET
agb-376	137	11	auditor	auditor	NOUN
agb-376	137	12	's	's	PART
agb-376	137	13	engagement	engagement	NOUN
agb-376	137	14	with	with	ADP
agb-376	137	15	a	a	DET
agb-376	137	16	company	company	NOUN
agb-376	137	17	,	,	PUNCT
agb-376	137	18	clearly	clearly	ADV
agb-376	137	19	impacts	impact	VERB
agb-376	137	20	sustainable	sustainable	ADJ
agb-376	137	21	growth	growth	NOUN
agb-376	137	22	.	.	PUNCT
agb-376	138	1	extended	extended	ADJ
agb-376	138	2	audit	audit	NOUN
agb-376	138	3	tenure	tenure	NOUN
agb-376	138	4	allows	allow	VERB
agb-376	138	5	auditors	auditor	NOUN
agb-376	138	6	to	to	PART
agb-376	138	7	gather	gather	VERB
agb-376	138	8	in	in	ADP
agb-376	138	9	-	-	PUNCT
agb-376	138	10	depth	depth	NOUN
agb-376	138	11	knowledge	knowledge	NOUN
agb-376	138	12	about	about	ADP
agb-376	138	13	a	a	DET
agb-376	138	14	company	company	NOUN
agb-376	138	15	,	,	PUNCT
agb-376	138	16	thereby	thereby	ADV
agb-376	138	17	improving	improve	VERB
agb-376	138	18	the	the	DET
agb-376	138	19	accuracy	accuracy	NOUN
agb-376	138	20	of	of	ADP
agb-376	138	21	financial	financial	ADJ
agb-376	138	22	reports	report	NOUN
agb-376	138	23	and	and	CCONJ
agb-376	138	24	increasing	increase	VERB
agb-376	138	25	stakeholder	stakeholder	NOUN
agb-376	138	26	confidence	confidence	NOUN
agb-376	138	27	.	.	PUNCT
agb-376	139	1	however	however	ADV
agb-376	139	2	,	,	PUNCT
agb-376	139	3	the	the	DET
agb-376	139	4	risk	risk	NOUN
agb-376	139	5	of	of	ADP
agb-376	139	6	compromised	compromise	VERB
agb-376	139	7	independence	independence	NOUN
agb-376	139	8	due	due	ADP
agb-376	139	9	to	to	ADP
agb-376	139	10	prolonged	prolonged	ADJ
agb-376	139	11	familiarity	familiarity	NOUN
agb-376	139	12	with	with	ADP
agb-376	139	13	the	the	DET
agb-376	139	14	client	client	NOUN
agb-376	139	15	remains	remain	VERB
agb-376	139	16	a	a	DET
agb-376	139	17	concern	concern	NOUN
agb-376	139	18	.	.	PUNCT
agb-376	140	1	the	the	DET
agb-376	140	2	findings	finding	NOUN
agb-376	140	3	support	support	VERB
agb-376	140	4	previous	previous	ADJ
agb-376	140	5	research	research	NOUN
agb-376	140	6	,	,	PUNCT
agb-376	140	7	such	such	ADJ
agb-376	140	8	as	as	ADP
agb-376	140	9	lin	lin	PROPN
agb-376	140	10	&	&	CCONJ
agb-376	140	11	yen	yen	PROPN
agb-376	140	12	(	(	PUNCT
agb-376	140	13	2022	2022	NUM
agb-376	140	14	)	)	PUNCT
agb-376	140	15	,	,	PUNCT
agb-376	140	16	which	which	PRON
agb-376	140	17	underscores	underscore	VERB
agb-376	140	18	the	the	DET
agb-376	140	19	positive	positive	ADJ
agb-376	140	20	effects	effect	NOUN
agb-376	140	21	of	of	ADP
agb-376	140	22	continuity	continuity	NOUN
agb-376	140	23	in	in	ADP
agb-376	140	24	audit	audit	NOUN
agb-376	140	25	engagements	engagement	NOUN
agb-376	140	26	on	on	ADP
agb-376	140	27	financial	financial	ADJ
agb-376	140	28	reporting	reporting	NOUN
agb-376	140	29	.	.	PUNCT
agb-376	141	1	additionally	additionally	ADV
agb-376	141	2	,	,	PUNCT
agb-376	141	3	kamarudin	kamarudin	PROPN
agb-376	141	4	,	,	PUNCT
agb-376	141	5	wan	wan	PROPN
agb-376	141	6	ismail	ismail	PROPN
agb-376	141	7	,	,	PUNCT
agb-376	141	8	&	&	CCONJ
agb-376	141	9	ariff	ariff	PROPN
agb-376	141	10	(	(	PUNCT
agb-376	141	11	2022	2022	NUM
agb-376	141	12	)	)	PUNCT
agb-376	141	13	noted	note	VERB
agb-376	141	14	that	that	SCONJ
agb-376	141	15	extended	extended	ADJ
agb-376	141	16	audit	audit	NOUN
agb-376	141	17	tenure	tenure	NOUN
agb-376	141	18	enhances	enhance	VERB
agb-376	141	19	auditors	auditor	NOUN
agb-376	141	20	'	'	PART
agb-376	141	21	ability	ability	NOUN
agb-376	141	22	to	to	PART
agb-376	141	23	identify	identify	VERB
agb-376	141	24	irregularities	irregularity	NOUN
agb-376	141	25	,	,	PUNCT
agb-376	141	26	thus	thus	ADV
agb-376	141	27	fostering	foster	VERB
agb-376	141	28	long	long	ADJ
agb-376	141	29	-	-	PUNCT
agb-376	141	30	term	term	NOUN
agb-376	141	31	corporate	corporate	ADJ
agb-376	141	32	stability	stability	NOUN
agb-376	141	33	.	.	PUNCT
agb-376	142	1	in	in	ADP
agb-376	142	2	the	the	DET
agb-376	142	3	indonesian	indonesian	ADJ
agb-376	142	4	context	context	NOUN
agb-376	142	5	,	,	PUNCT
agb-376	142	6	long	long	ADJ
agb-376	142	7	-	-	PUNCT
agb-376	142	8	term	term	NOUN
agb-376	142	9	auditor	auditor	NOUN
agb-376	142	10	tenure	tenure	NOUN
agb-376	142	11	is	be	AUX
agb-376	142	12	crucial	crucial	ADJ
agb-376	142	13	for	for	ADP
agb-376	142	14	developing	develop	VERB
agb-376	142	15	sustainable	sustainable	ADJ
agb-376	142	16	business	business	NOUN
agb-376	142	17	strategies	strategy	NOUN
agb-376	142	18	,	,	PUNCT
agb-376	142	19	if	if	SCONJ
agb-376	142	20	auditor	auditor	NOUN
agb-376	142	21	independence	independence	NOUN
agb-376	142	22	is	be	AUX
agb-376	142	23	upheld	uphold	VERB
agb-376	142	24	.	.	PUNCT
agb-376	143	1	audit	audit	NOUN
agb-376	143	2	rotation	rotation	NOUN
agb-376	143	3	,	,	PUNCT
agb-376	143	4	the	the	DET
agb-376	143	5	practice	practice	NOUN
agb-376	143	6	of	of	ADP
agb-376	143	7	periodically	periodically	ADV
agb-376	143	8	changing	change	VERB
agb-376	143	9	audit	audit	NOUN
agb-376	143	10	firms	firm	NOUN
agb-376	143	11	,	,	PUNCT
agb-376	143	12	is	be	AUX
agb-376	143	13	effectively	effectively	ADV
agb-376	143	14	linked	link	VERB
agb-376	143	15	to	to	ADP
agb-376	143	16	sustainable	sustainable	ADJ
agb-376	143	17	growth	growth	NOUN
agb-376	143	18	by	by	ADP
agb-376	143	19	minimizing	minimize	VERB
agb-376	143	20	risks	risk	NOUN
agb-376	143	21	.	.	PUNCT
agb-376	144	1	it	it	PRON
agb-376	144	2	brings	bring	VERB
agb-376	144	3	in	in	ADP
agb-376	144	4	fresh	fresh	ADJ
agb-376	144	5	perspectives	perspective	NOUN
agb-376	144	6	,	,	PUNCT
agb-376	144	7	ensuring	ensure	VERB
agb-376	144	8	regular	regular	ADJ
agb-376	144	9	assessment	assessment	NOUN
agb-376	144	10	and	and	CCONJ
agb-376	144	11	evaluation	evaluation	NOUN
agb-376	144	12	of	of	ADP
agb-376	144	13	financial	financial	ADJ
agb-376	144	14	activities	activity	NOUN
agb-376	144	15	.	.	PUNCT
agb-376	145	1	scholars	scholar	NOUN
agb-376	145	2	such	such	ADJ
agb-376	145	3	as	as	ADP
agb-376	145	4	malagila	malagila	PROPN
agb-376	145	5	et	et	PROPN
agb-376	145	6	al	al	PROPN
agb-376	145	7	.	.	PROPN
agb-376	145	8	(	(	PUNCT
agb-376	145	9	2020	2020	NUM
agb-376	145	10	)	)	PUNCT
agb-376	145	11	argue	argue	VERB
agb-376	145	12	that	that	SCONJ
agb-376	145	13	audit	audit	NOUN
agb-376	145	14	rotation	rotation	NOUN
agb-376	145	15	increases	increase	VERB
agb-376	145	16	accountability	accountability	NOUN
agb-376	145	17	and	and	CCONJ
agb-376	145	18	boosts	boost	VERB
agb-376	145	19	investor	investor	NOUN
agb-376	145	20	confidence	confidence	NOUN
agb-376	145	21	.	.	PUNCT
agb-376	146	1	furthermore	furthermore	ADV
agb-376	146	2	,	,	PUNCT
agb-376	146	3	tessema	tessema	NOUN
agb-376	146	4	&	&	CCONJ
agb-376	146	5	abou	abou	PROPN
agb-376	146	6	-	-	PUNCT
agb-376	146	7	el	el	PROPN
agb-376	146	8	-	-	PUNCT
agb-376	146	9	sood	sood	PROPN
agb-376	146	10	(	(	PUNCT
agb-376	146	11	2023	2023	NUM
agb-376	146	12	)	)	PUNCT
agb-376	146	13	highlight	highlight	VERB
agb-376	146	14	that	that	DET
agb-376	146	15	audit	audit	NOUN
agb-376	146	16	rotation	rotation	NOUN
agb-376	146	17	strengthens	strengthen	VERB
agb-376	146	18	auditor	auditor	NOUN
agb-376	146	19	independence	independence	NOUN
agb-376	146	20	,	,	PUNCT
agb-376	146	21	creating	create	VERB
agb-376	146	22	a	a	DET
agb-376	146	23	better	well	ADJ
agb-376	146	24	balance	balance	NOUN
agb-376	146	25	in	in	ADP
agb-376	146	26	evaluating	evaluate	VERB
agb-376	146	27	agbioforum	agbioforum	NOUN
agb-376	146	28	,	,	PUNCT
agb-376	146	29	26(2	26(2	NUM
agb-376	146	30	)	)	PUNCT
agb-376	146	31	,	,	PUNCT
agb-376	146	32	2024	2024	NUM
agb-376	146	33	|	|	NOUN
agb-376	146	34	127	127	NUM
agb-376	146	35	atrizka	atrizka	NOUN
agb-376	146	36	et	et	PROPN
agb-376	146	37	al	al	PROPN
agb-376	146	38	—	—	PUNCT
agb-376	146	39	effectiveness	effectiveness	NOUN
agb-376	146	40	of	of	ADP
agb-376	146	41	audit	audit	NOUN
agb-376	146	42	tenure	tenure	NOUN
agb-376	146	43	,	,	PUNCT
agb-376	146	44	audit	audit	NOUN
agb-376	146	45	rotation	rotation	NOUN
agb-376	146	46	,	,	PUNCT
agb-376	146	47	and	and	CCONJ
agb-376	146	48	institutional	institutional	ADJ
agb-376	146	49	ownership	ownership	NOUN
agb-376	146	50	on	on	ADP
agb-376	146	51	audit	audit	NOUN
agb-376	146	52	quality	quality	NOUN
agb-376	146	53	and	and	CCONJ
agb-376	146	54	sustainable	sustainable	ADJ
agb-376	146	55	growth	growth	NOUN
agb-376	146	56	…	…	PUNCT
agb-376	146	57	financial	financial	ADJ
agb-376	146	58	statements	statement	NOUN
agb-376	146	59	.	.	PUNCT
agb-376	147	1	these	these	DET
agb-376	147	2	findings	finding	NOUN
agb-376	147	3	support	support	VERB
agb-376	147	4	indonesia	indonesia	PROPN
agb-376	147	5	's	's	PART
agb-376	147	6	regulatory	regulatory	ADJ
agb-376	147	7	provision	provision	NOUN
agb-376	147	8	recommending	recommend	VERB
agb-376	147	9	periodic	periodic	ADJ
agb-376	147	10	auditor	auditor	NOUN
agb-376	147	11	rotation	rotation	NOUN
agb-376	147	12	to	to	PART
agb-376	147	13	improve	improve	VERB
agb-376	147	14	the	the	DET
agb-376	147	15	sustainability	sustainability	NOUN
agb-376	147	16	of	of	ADP
agb-376	147	17	corporate	corporate	ADJ
agb-376	147	18	performance	performance	NOUN
agb-376	147	19	.	.	PUNCT
agb-376	148	1	institutional	institutional	ADJ
agb-376	148	2	ownership	ownership	NOUN
agb-376	148	3	,	,	PUNCT
agb-376	148	4	particularly	particularly	ADV
agb-376	148	5	among	among	ADP
agb-376	148	6	long	long	ADJ
agb-376	148	7	-	-	PUNCT
agb-376	148	8	term	term	NOUN
agb-376	148	9	investors	investor	NOUN
agb-376	148	10	,	,	PUNCT
agb-376	148	11	is	be	AUX
agb-376	148	12	another	another	DET
agb-376	148	13	key	key	ADJ
agb-376	148	14	factor	factor	NOUN
agb-376	148	15	influencing	influence	VERB
agb-376	148	16	sustainable	sustainable	ADJ
agb-376	148	17	growth	growth	NOUN
agb-376	148	18	.	.	PUNCT
agb-376	149	1	institutional	institutional	ADJ
agb-376	149	2	investors	investor	NOUN
agb-376	149	3	exert	exert	VERB
agb-376	149	4	pressure	pressure	NOUN
agb-376	149	5	on	on	ADP
agb-376	149	6	corporations	corporation	NOUN
agb-376	149	7	to	to	PART
agb-376	149	8	adopt	adopt	VERB
agb-376	149	9	policies	policy	NOUN
agb-376	149	10	and	and	CCONJ
agb-376	149	11	practices	practice	NOUN
agb-376	149	12	that	that	PRON
agb-376	149	13	focus	focus	VERB
agb-376	149	14	on	on	ADP
agb-376	149	15	long	long	ADJ
agb-376	149	16	-	-	PUNCT
agb-376	149	17	term	term	NOUN
agb-376	149	18	goals	goal	NOUN
agb-376	149	19	.	.	PUNCT
agb-376	150	1	this	this	PRON
agb-376	150	2	aligns	align	VERB
agb-376	150	3	with	with	ADP
agb-376	150	4	research	research	NOUN
agb-376	150	5	by	by	ADP
agb-376	150	6	erhemjamts	erhemjamts	PROPN
agb-376	150	7	&	&	CCONJ
agb-376	150	8	huang	huang	PROPN
agb-376	150	9	(	(	PUNCT
agb-376	150	10	2019	2019	NUM
agb-376	150	11	)	)	PUNCT
agb-376	150	12	,	,	PUNCT
agb-376	150	13	which	which	PRON
agb-376	150	14	suggests	suggest	VERB
agb-376	150	15	that	that	SCONJ
agb-376	150	16	institutional	institutional	ADJ
agb-376	150	17	ownership	ownership	NOUN
agb-376	150	18	positively	positively	ADV
agb-376	150	19	impacts	impact	VERB
agb-376	150	20	governance	governance	NOUN
agb-376	150	21	and	and	CCONJ
agb-376	150	22	long	long	ADJ
agb-376	150	23	-	-	PUNCT
agb-376	150	24	term	term	NOUN
agb-376	150	25	performance	performance	NOUN
agb-376	150	26	.	.	PUNCT
agb-376	151	1	kavadis	kavadis	PROPN
agb-376	151	2	&	&	CCONJ
agb-376	151	3	thomsen	thomsen	PROPN
agb-376	151	4	(	(	PUNCT
agb-376	151	5	2023	2023	NUM
agb-376	151	6	)	)	PUNCT
agb-376	151	7	further	far	ADV
agb-376	151	8	emphasize	emphasize	VERB
agb-376	151	9	the	the	DET
agb-376	151	10	role	role	NOUN
agb-376	151	11	of	of	ADP
agb-376	151	12	institutional	institutional	ADJ
agb-376	151	13	ownership	ownership	NOUN
agb-376	151	14	in	in	ADP
agb-376	151	15	motivating	motivate	VERB
agb-376	151	16	corporate	corporate	ADJ
agb-376	151	17	changes	change	NOUN
agb-376	151	18	towards	towards	ADP
agb-376	151	19	sustainable	sustainable	ADJ
agb-376	151	20	practices	practice	NOUN
agb-376	151	21	.	.	PUNCT
agb-376	152	1	in	in	ADP
agb-376	152	2	the	the	DET
agb-376	152	3	indonesian	indonesian	ADJ
agb-376	152	4	market	market	NOUN
agb-376	152	5	,	,	PUNCT
agb-376	152	6	institutional	institutional	ADJ
agb-376	152	7	ownership	ownership	NOUN
agb-376	152	8	is	be	AUX
agb-376	152	9	becoming	become	VERB
agb-376	152	10	increasingly	increasingly	ADV
agb-376	152	11	prominent	prominent	ADJ
agb-376	152	12	,	,	PUNCT
agb-376	152	13	and	and	CCONJ
agb-376	152	14	its	its	PRON
agb-376	152	15	role	role	NOUN
agb-376	152	16	in	in	ADP
agb-376	152	17	promoting	promote	VERB
agb-376	152	18	sustainability	sustainability	NOUN
agb-376	152	19	policies	policy	NOUN
agb-376	152	20	is	be	AUX
agb-376	152	21	growing	grow	VERB
agb-376	152	22	clearer	clear	ADJ
agb-376	152	23	.	.	PUNCT
agb-376	153	1	audit	audit	NOUN
agb-376	153	2	quality	quality	NOUN
agb-376	153	3	serves	serve	VERB
agb-376	153	4	a	a	DET
agb-376	153	5	vital	vital	ADJ
agb-376	153	6	function	function	NOUN
agb-376	153	7	as	as	ADP
agb-376	153	8	a	a	DET
agb-376	153	9	mediator	mediator	NOUN
agb-376	153	10	between	between	ADP
agb-376	153	11	audit	audit	NOUN
agb-376	153	12	tenure	tenure	NOUN
agb-376	153	13	and	and	CCONJ
agb-376	153	14	sustainable	sustainable	ADJ
agb-376	153	15	growth	growth	NOUN
agb-376	153	16	.	.	PUNCT
agb-376	154	1	high	high	ADJ
agb-376	154	2	audit	audit	NOUN
agb-376	154	3	quality	quality	NOUN
agb-376	154	4	ensures	ensure	VERB
agb-376	154	5	financial	financial	ADJ
agb-376	154	6	report	report	NOUN
agb-376	154	7	reliability	reliability	NOUN
agb-376	154	8	,	,	PUNCT
agb-376	154	9	reducing	reduce	VERB
agb-376	154	10	the	the	DET
agb-376	154	11	risks	risk	NOUN
agb-376	154	12	of	of	ADP
agb-376	154	13	prolonged	prolonged	ADJ
agb-376	154	14	auditor	auditor	NOUN
agb-376	154	15	engagements	engagement	NOUN
agb-376	154	16	.	.	PUNCT
agb-376	155	1	kumar	kumar	PROPN
agb-376	155	2	(	(	PUNCT
agb-376	155	3	2024	2024	NUM
agb-376	155	4	)	)	PUNCT
agb-376	155	5	emphasises	emphasise	VERB
agb-376	155	6	the	the	DET
agb-376	155	7	importance	importance	NOUN
agb-376	155	8	of	of	ADP
agb-376	155	9	audit	audit	NOUN
agb-376	155	10	quality	quality	NOUN
agb-376	155	11	in	in	ADP
agb-376	155	12	corporate	corporate	ADJ
agb-376	155	13	governance	governance	NOUN
agb-376	155	14	outcomes	outcome	NOUN
agb-376	155	15	.	.	PUNCT
agb-376	156	1	according	accord	VERB
agb-376	156	2	to	to	ADP
agb-376	156	3	brooks	brooks	PROPN
agb-376	156	4	,	,	PUNCT
agb-376	156	5	gill	gill	PROPN
agb-376	156	6	,	,	PUNCT
agb-376	156	7	&	&	CCONJ
agb-376	156	8	wong	wong	PROPN
agb-376	156	9	-	-	PUNCT
agb-376	156	10	on	on	ADP
agb-376	156	11	-	-	PUNCT
agb-376	156	12	wing	wing	NOUN
agb-376	156	13	(	(	PUNCT
agb-376	156	14	2019	2019	NUM
agb-376	156	15	)	)	PUNCT
agb-376	156	16	,	,	PUNCT
agb-376	156	17	good	good	ADJ
agb-376	156	18	audit	audit	NOUN
agb-376	156	19	quality	quality	NOUN
agb-376	156	20	can	can	AUX
agb-376	156	21	mitigate	mitigate	VERB
agb-376	156	22	risks	risk	NOUN
agb-376	156	23	from	from	ADP
agb-376	156	24	long	long	ADJ
agb-376	156	25	-	-	PUNCT
agb-376	156	26	term	term	NOUN
agb-376	156	27	auditor	auditor	NOUN
agb-376	156	28	-	-	PUNCT
agb-376	156	29	client	client	NOUN
agb-376	156	30	interactions	interaction	NOUN
agb-376	156	31	.	.	PUNCT
agb-376	157	1	this	this	DET
agb-376	157	2	study	study	NOUN
agb-376	157	3	emphasises	emphasise	VERB
agb-376	157	4	the	the	DET
agb-376	157	5	importance	importance	NOUN
agb-376	157	6	of	of	ADP
agb-376	157	7	audit	audit	NOUN
agb-376	157	8	quality	quality	NOUN
agb-376	157	9	to	to	PART
agb-376	157	10	strengthen	strengthen	VERB
agb-376	157	11	the	the	DET
agb-376	157	12	auditor	auditor	NOUN
agb-376	157	13	-	-	PUNCT
agb-376	157	14	plc	plc	PROPN
agb-376	157	15	relationship	relationship	NOUN
agb-376	157	16	and	and	CCONJ
agb-376	157	17	sustain	sustain	VERB
agb-376	157	18	indonesian	indonesian	PROPN
agb-376	157	19	plc	plc	PROPN
agb-376	157	20	growth	growth	NOUN
agb-376	157	21	.	.	PUNCT
agb-376	158	1	audit	audit	NOUN
agb-376	158	2	quality	quality	NOUN
agb-376	158	3	mediates	mediate	NOUN
agb-376	158	4	auditor	auditor	NOUN
agb-376	158	5	rotation	rotation	NOUN
agb-376	158	6	,	,	PUNCT
agb-376	158	7	ensuring	ensure	VERB
agb-376	158	8	financial	financial	ADJ
agb-376	158	9	reporting	reporting	NOUN
agb-376	158	10	consistency	consistency	NOUN
agb-376	158	11	despite	despite	SCONJ
agb-376	158	12	disruptions	disruption	NOUN
agb-376	158	13	.	.	PUNCT
agb-376	159	1	sustainable	sustainable	ADJ
agb-376	159	2	economic	economic	ADJ
agb-376	159	3	development	development	NOUN
agb-376	159	4	requires	require	VERB
agb-376	159	5	trustworthy	trustworthy	ADJ
agb-376	159	6	reporting	reporting	NOUN
agb-376	159	7	during	during	ADP
agb-376	159	8	changes	change	NOUN
agb-376	159	9	,	,	PUNCT
agb-376	159	10	which	which	PRON
agb-376	159	11	high	high	ADJ
agb-376	159	12	-	-	PUNCT
agb-376	159	13	quality	quality	NOUN
agb-376	159	14	audits	audits	NOUN
agb-376	159	15	ensure	ensure	VERB
agb-376	159	16	.	.	PUNCT
agb-376	160	1	to	to	PART
agb-376	160	2	maximise	maximise	VERB
agb-376	160	3	audit	audit	NOUN
agb-376	160	4	rotation	rotation	NOUN
agb-376	160	5	benefits	benefit	NOUN
agb-376	160	6	,	,	PUNCT
agb-376	160	7	malagila	malagila	PROPN
agb-376	160	8	et	et	PROPN
agb-376	160	9	al	al	PROPN
agb-376	160	10	.	.	PROPN
agb-376	161	1	(	(	PUNCT
agb-376	161	2	2020	2020	NUM
agb-376	161	3	)	)	PUNCT
agb-376	161	4	note	note	NOUN
agb-376	161	5	that	that	SCONJ
agb-376	161	6	audit	audit	NOUN
agb-376	161	7	quality	quality	NOUN
agb-376	161	8	must	must	AUX
agb-376	161	9	be	be	AUX
agb-376	161	10	maintained	maintain	VERB
agb-376	161	11	.	.	PUNCT
agb-376	162	1	francis	francis	PROPN
agb-376	162	2	(	(	PUNCT
agb-376	162	3	2023	2023	NUM
agb-376	162	4	)	)	PUNCT
agb-376	162	5	adds	add	VERB
agb-376	162	6	that	that	SCONJ
agb-376	162	7	strong	strong	ADJ
agb-376	162	8	audit	audit	NOUN
agb-376	162	9	quality	quality	NOUN
agb-376	162	10	reduces	reduce	VERB
agb-376	162	11	auditor	auditor	NOUN
agb-376	162	12	change	change	NOUN
agb-376	162	13	risks	risk	NOUN
agb-376	162	14	.	.	PUNCT
agb-376	163	1	quality	quality	NOUN
agb-376	163	2	audits	audits	NOUN
agb-376	163	3	help	help	VERB
agb-376	163	4	indonesian	indonesian	PROPN
agb-376	163	5	plcs	plcs	PROPN
agb-376	163	6	turn	turn	VERB
agb-376	163	7	compliance	compliance	NOUN
agb-376	163	8	into	into	ADP
agb-376	163	9	sustainability	sustainability	NOUN
agb-376	163	10	.	.	PUNCT
agb-376	164	1	finally	finally	ADV
agb-376	164	2	,	,	PUNCT
agb-376	164	3	audit	audit	NOUN
agb-376	164	4	quality	quality	NOUN
agb-376	164	5	improves	improve	VERB
agb-376	164	6	financial	financial	ADJ
agb-376	164	7	information	information	NOUN
agb-376	164	8	trustworthiness	trustworthiness	NOUN
agb-376	164	9	,	,	PUNCT
agb-376	164	10	mediating	mediate	VERB
agb-376	164	11	institutional	institutional	ADJ
agb-376	164	12	ownership	ownership	NOUN
agb-376	164	13	and	and	CCONJ
agb-376	164	14	sustainable	sustainable	ADJ
agb-376	164	15	growth	growth	NOUN
agb-376	164	16	.	.	PUNCT
agb-376	165	1	high	high	ADJ
agb-376	165	2	-	-	PUNCT
agb-376	165	3	quality	quality	NOUN
agb-376	165	4	audits	audits	NOUN
agb-376	165	5	help	help	VERB
agb-376	165	6	institutional	institutional	ADJ
agb-376	165	7	investors	investor	NOUN
agb-376	165	8	steer	steer	VERB
agb-376	165	9	companies	company	NOUN
agb-376	165	10	towards	towards	ADP
agb-376	165	11	sustainability	sustainability	NOUN
agb-376	165	12	.	.	PUNCT
agb-376	166	1	this	this	PRON
agb-376	166	2	is	be	AUX
agb-376	166	3	similar	similar	ADJ
agb-376	166	4	with	with	ADP
agb-376	166	5	ramalingegowda	ramalingegowda	NOUN
agb-376	166	6	,	,	PUNCT
agb-376	166	7	utke	utke	NOUN
agb-376	166	8	,	,	PUNCT
agb-376	166	9	&	&	CCONJ
agb-376	166	10	yu	yu	PROPN
agb-376	166	11	(	(	PUNCT
agb-376	166	12	2021	2021	NUM
agb-376	166	13	)	)	PUNCT
agb-376	166	14	,	,	PUNCT
agb-376	166	15	who	who	PRON
agb-376	166	16	found	find	VERB
agb-376	166	17	that	that	SCONJ
agb-376	166	18	institutional	institutional	ADJ
agb-376	166	19	investors	investor	NOUN
agb-376	166	20	rely	rely	VERB
agb-376	166	21	on	on	ADP
agb-376	166	22	financial	financial	ADJ
agb-376	166	23	disclosures	disclosure	NOUN
agb-376	166	24	.	.	PUNCT
agb-376	167	1	ruiz	ruiz	NOUN
agb-376	167	2	-	-	PUNCT
agb-376	167	3	barbadillo	barbadillo	PROPN
agb-376	167	4	&	&	CCONJ
agb-376	167	5	martínez	martínez	PROPN
agb-376	167	6	-	-	PUNCT
agb-376	167	7	ferrero	ferrero	PROPN
agb-376	167	8	(	(	PUNCT
agb-376	167	9	2020	2020	NUM
agb-376	167	10	)	)	PUNCT
agb-376	167	11	acknowledge	acknowledge	VERB
agb-376	167	12	audit	audit	NOUN
agb-376	167	13	quality	quality	NOUN
agb-376	167	14	's	's	PART
agb-376	167	15	importance	importance	NOUN
agb-376	167	16	in	in	ADP
agb-376	167	17	harmonising	harmonise	VERB
agb-376	167	18	institutional	institutional	ADJ
agb-376	167	19	ownership	ownership	NOUN
agb-376	167	20	and	and	CCONJ
agb-376	167	21	sustainability	sustainability	NOUN
agb-376	167	22	goals	goal	NOUN
agb-376	167	23	.	.	PUNCT
agb-376	168	1	in	in	ADP
agb-376	168	2	indonesia	indonesia	PROPN
agb-376	168	3	,	,	PUNCT
agb-376	168	4	strong	strong	ADJ
agb-376	168	5	audit	audit	NOUN
agb-376	168	6	practices	practice	NOUN
agb-376	168	7	help	help	VERB
agb-376	168	8	institutional	institutional	ADJ
agb-376	168	9	investors	investor	NOUN
agb-376	168	10	demand	demand	VERB
agb-376	168	11	sustainability	sustainability	NOUN
agb-376	168	12	,	,	PUNCT
agb-376	168	13	enhancing	enhance	VERB
agb-376	168	14	ownership	ownership	NOUN
agb-376	168	15	structure	structure	NOUN
agb-376	168	16	and	and	CCONJ
agb-376	168	17	long	long	ADJ
agb-376	168	18	-	-	PUNCT
agb-376	168	19	term	term	NOUN
agb-376	168	20	corporate	corporate	ADJ
agb-376	168	21	success	success	NOUN
agb-376	168	22	.	.	PUNCT
agb-376	169	1	implications	implication	NOUN
agb-376	169	2	this	this	DET
agb-376	169	3	study	study	NOUN
agb-376	169	4	provides	provide	VERB
agb-376	169	5	valuable	valuable	ADJ
agb-376	169	6	implications	implication	NOUN
agb-376	169	7	for	for	ADP
agb-376	169	8	policymakers	policymaker	NOUN
agb-376	169	9	,	,	PUNCT
agb-376	169	10	corporate	corporate	ADJ
agb-376	169	11	managers	manager	NOUN
agb-376	169	12	,	,	PUNCT
agb-376	169	13	and	and	CCONJ
agb-376	169	14	auditors	auditor	NOUN
agb-376	169	15	of	of	ADP
agb-376	169	16	indonesian	indonesian	PROPN
agb-376	169	17	plcs	plcs	PROPN
agb-376	169	18	.	.	PUNCT
agb-376	170	1	the	the	DET
agb-376	170	2	research	research	NOUN
agb-376	170	3	underscores	underscore	VERB
agb-376	170	4	the	the	DET
agb-376	170	5	importance	importance	NOUN
agb-376	170	6	of	of	ADP
agb-376	170	7	audit	audit	NOUN
agb-376	170	8	tenure	tenure	NOUN
agb-376	170	9	,	,	PUNCT
agb-376	170	10	audit	audit	NOUN
agb-376	170	11	rotation	rotation	NOUN
agb-376	170	12	,	,	PUNCT
agb-376	170	13	and	and	CCONJ
agb-376	170	14	institutional	institutional	ADJ
agb-376	170	15	ownership	ownership	NOUN
agb-376	170	16	in	in	ADP
agb-376	170	17	fostering	foster	VERB
agb-376	170	18	sustainable	sustainable	ADJ
agb-376	170	19	growth	growth	NOUN
agb-376	170	20	,	,	PUNCT
agb-376	170	21	with	with	ADP
agb-376	170	22	audit	audit	NOUN
agb-376	170	23	quality	quality	NOUN
agb-376	170	24	acting	act	VERB
agb-376	170	25	as	as	ADP
agb-376	170	26	a	a	DET
agb-376	170	27	moderator	moderator	NOUN
agb-376	170	28	in	in	ADP
agb-376	170	29	these	these	DET
agb-376	170	30	relationships	relationship	NOUN
agb-376	170	31	.	.	PUNCT
agb-376	171	1	for	for	ADP
agb-376	171	2	policymakers	policymaker	NOUN
agb-376	171	3	,	,	PUNCT
agb-376	171	4	the	the	DET
agb-376	171	5	study	study	NOUN
agb-376	171	6	suggests	suggest	VERB
agb-376	171	7	that	that	SCONJ
agb-376	171	8	strengthening	strengthen	VERB
agb-376	171	9	regulations	regulation	NOUN
agb-376	171	10	around	around	ADP
agb-376	171	11	audit	audit	NOUN
agb-376	171	12	practices	practice	NOUN
agb-376	171	13	is	be	AUX
agb-376	171	14	crucial	crucial	ADJ
agb-376	171	15	for	for	ADP
agb-376	171	16	promoting	promote	VERB
agb-376	171	17	good	good	ADJ
agb-376	171	18	governance	governance	NOUN
agb-376	171	19	and	and	CCONJ
agb-376	171	20	ensuring	ensure	VERB
agb-376	171	21	long	long	ADJ
agb-376	171	22	-	-	PUNCT
agb-376	171	23	term	term	NOUN
agb-376	171	24	sustainability	sustainability	NOUN
agb-376	171	25	.	.	PUNCT
agb-376	172	1	by	by	ADP
agb-376	172	2	implementing	implement	VERB
agb-376	172	3	policies	policy	NOUN
agb-376	172	4	that	that	PRON
agb-376	172	5	encourage	encourage	VERB
agb-376	172	6	independent	independent	ADJ
agb-376	172	7	yet	yet	CCONJ
agb-376	172	8	continuous	continuous	ADJ
agb-376	172	9	audit	audit	NOUN
agb-376	172	10	engagements	engagement	NOUN
agb-376	172	11	,	,	PUNCT
agb-376	172	12	governments	government	NOUN
agb-376	172	13	can	can	AUX
agb-376	172	14	help	help	VERB
agb-376	172	15	ensure	ensure	VERB
agb-376	172	16	that	that	SCONJ
agb-376	172	17	auditors	auditor	NOUN
agb-376	172	18	maintain	maintain	VERB
agb-376	172	19	a	a	DET
agb-376	172	20	deep	deep	ADJ
agb-376	172	21	understanding	understanding	NOUN
agb-376	172	22	of	of	ADP
agb-376	172	23	the	the	DET
agb-376	172	24	companies	company	NOUN
agb-376	172	25	they	they	PRON
agb-376	172	26	audit	audit	VERB
agb-376	172	27	while	while	SCONJ
agb-376	172	28	also	also	ADV
agb-376	172	29	safeguarding	safeguard	VERB
agb-376	172	30	their	their	PRON
agb-376	172	31	independence	independence	NOUN
agb-376	172	32	.	.	PUNCT
agb-376	173	1	these	these	DET
agb-376	173	2	regulations	regulation	NOUN
agb-376	173	3	can	can	AUX
agb-376	173	4	contribute	contribute	VERB
agb-376	173	5	to	to	ADP
agb-376	173	6	more	more	ADV
agb-376	173	7	reliable	reliable	ADJ
agb-376	173	8	financial	financial	ADJ
agb-376	173	9	reporting	reporting	NOUN
agb-376	173	10	and	and	CCONJ
agb-376	173	11	better	well	ADJ
agb-376	173	12	decision	decision	NOUN
agb-376	173	13	-	-	PUNCT
agb-376	173	14	making	making	NOUN
agb-376	173	15	by	by	ADP
agb-376	173	16	stakeholders	stakeholder	NOUN
agb-376	173	17	,	,	PUNCT
agb-376	173	18	which	which	PRON
agb-376	173	19	is	be	AUX
agb-376	173	20	essential	essential	ADJ
agb-376	173	21	for	for	ADP
agb-376	173	22	achieving	achieve	VERB
agb-376	173	23	sustainable	sustainable	ADJ
agb-376	173	24	growth	growth	NOUN
agb-376	173	25	.	.	PUNCT
agb-376	174	1	corporate	corporate	ADJ
agb-376	174	2	managers	manager	NOUN
agb-376	174	3	can	can	AUX
agb-376	174	4	also	also	ADV
agb-376	174	5	benefit	benefit	VERB
agb-376	174	6	from	from	ADP
agb-376	174	7	the	the	DET
agb-376	174	8	study	study	NOUN
agb-376	174	9	’s	’s	PART
agb-376	174	10	findings	finding	NOUN
agb-376	174	11	by	by	ADP
agb-376	174	12	adopting	adopt	VERB
agb-376	174	13	policies	policy	NOUN
agb-376	174	14	that	that	PRON
agb-376	174	15	balance	balance	VERB
agb-376	174	16	the	the	DET
agb-376	174	17	benefits	benefit	NOUN
agb-376	174	18	of	of	ADP
agb-376	174	19	extended	extended	ADJ
agb-376	174	20	audit	audit	NOUN
agb-376	174	21	tenure	tenure	NOUN
agb-376	174	22	with	with	ADP
agb-376	174	23	the	the	DET
agb-376	174	24	necessity	necessity	NOUN
agb-376	174	25	for	for	ADP
agb-376	174	26	audit	audit	NOUN
agb-376	174	27	rotation	rotation	NOUN
agb-376	174	28	.	.	PUNCT
agb-376	175	1	by	by	ADP
agb-376	175	2	fostering	foster	VERB
agb-376	175	3	strong	strong	ADJ
agb-376	175	4	relationships	relationship	NOUN
agb-376	175	5	with	with	ADP
agb-376	175	6	institutional	institutional	ADJ
agb-376	175	7	investors	investor	NOUN
agb-376	175	8	,	,	PUNCT
agb-376	175	9	managers	manager	NOUN
agb-376	175	10	can	can	AUX
agb-376	175	11	align	align	VERB
agb-376	175	12	corporate	corporate	ADJ
agb-376	175	13	strategies	strategy	NOUN
agb-376	175	14	with	with	ADP
agb-376	175	15	sustainable	sustainable	ADJ
agb-376	175	16	development	development	NOUN
agb-376	175	17	goals	goal	NOUN
agb-376	175	18	,	,	PUNCT
agb-376	175	19	which	which	PRON
agb-376	175	20	will	will	AUX
agb-376	175	21	not	not	PART
agb-376	175	22	only	only	ADV
agb-376	175	23	improve	improve	VERB
agb-376	175	24	governance	governance	NOUN
agb-376	175	25	but	but	CCONJ
agb-376	175	26	also	also	ADV
agb-376	175	27	enhance	enhance	VERB
agb-376	175	28	long	long	ADJ
agb-376	175	29	-	-	PUNCT
agb-376	175	30	term	term	NOUN
agb-376	175	31	corporate	corporate	ADJ
agb-376	175	32	performance	performance	NOUN
agb-376	175	33	.	.	PUNCT
agb-376	176	1	the	the	DET
agb-376	176	2	study	study	NOUN
agb-376	176	3	encourages	encourage	VERB
agb-376	176	4	managers	manager	NOUN
agb-376	176	5	to	to	PART
agb-376	176	6	consider	consider	VERB
agb-376	176	7	sustainability	sustainability	NOUN
agb-376	176	8	as	as	ADP
agb-376	176	9	a	a	DET
agb-376	176	10	core	core	NOUN
agb-376	176	11	element	element	NOUN
agb-376	176	12	in	in	ADP
agb-376	176	13	their	their	PRON
agb-376	176	14	strategic	strategic	ADJ
agb-376	176	15	planning	planning	NOUN
agb-376	176	16	,	,	PUNCT
agb-376	176	17	supported	support	VERB
agb-376	176	18	by	by	ADP
agb-376	176	19	effective	effective	ADJ
agb-376	176	20	and	and	CCONJ
agb-376	176	21	transparent	transparent	ADJ
agb-376	176	22	audit	audit	NOUN
agb-376	176	23	practices	practice	NOUN
agb-376	176	24	.	.	PUNCT
agb-376	177	1	for	for	ADP
agb-376	177	2	auditors	auditor	NOUN
agb-376	177	3	,	,	PUNCT
agb-376	177	4	the	the	DET
agb-376	177	5	study	study	NOUN
agb-376	177	6	emphasizes	emphasize	VERB
agb-376	177	7	the	the	DET
agb-376	177	8	importance	importance	NOUN
agb-376	177	9	of	of	ADP
agb-376	177	10	maintaining	maintain	VERB
agb-376	177	11	high	high	ADJ
agb-376	177	12	standards	standard	NOUN
agb-376	177	13	of	of	ADP
agb-376	177	14	audit	audit	NOUN
agb-376	177	15	quality	quality	NOUN
agb-376	177	16	throughout	throughout	ADP
agb-376	177	17	their	their	PRON
agb-376	177	18	tenure	tenure	NOUN
agb-376	177	19	,	,	PUNCT
agb-376	177	20	especially	especially	ADV
agb-376	177	21	when	when	SCONJ
agb-376	177	22	there	there	PRON
agb-376	177	23	are	be	VERB
agb-376	177	24	changes	change	NOUN
agb-376	177	25	in	in	ADP
agb-376	177	26	auditors	auditor	NOUN
agb-376	177	27	or	or	CCONJ
agb-376	177	28	management	management	NOUN
agb-376	177	29	.	.	PUNCT
agb-376	178	1	high	high	ADJ
agb-376	178	2	-	-	PUNCT
agb-376	178	3	quality	quality	NOUN
agb-376	178	4	audits	audits	NOUN
agb-376	178	5	contribute	contribute	VERB
agb-376	178	6	to	to	ADP
agb-376	178	7	the	the	DET
agb-376	178	8	credibility	credibility	NOUN
agb-376	178	9	and	and	CCONJ
agb-376	178	10	reliability	reliability	NOUN
agb-376	178	11	of	of	ADP
agb-376	178	12	financial	financial	ADJ
agb-376	178	13	reports	report	NOUN
agb-376	178	14	,	,	PUNCT
agb-376	178	15	thus	thus	ADV
agb-376	178	16	supporting	support	VERB
agb-376	178	17	better	well	ADJ
agb-376	178	18	governance	governance	NOUN
agb-376	178	19	practices	practice	NOUN
agb-376	178	20	and	and	CCONJ
agb-376	178	21	corporate	corporate	ADJ
agb-376	178	22	accountability	accountability	NOUN
agb-376	178	23	.	.	PUNCT
agb-376	179	1	auditors	auditor	NOUN
agb-376	179	2	are	be	AUX
agb-376	179	3	urged	urge	VERB
agb-376	179	4	to	to	PART
agb-376	179	5	be	be	AUX
agb-376	179	6	vigilant	vigilant	ADJ
agb-376	179	7	in	in	ADP
agb-376	179	8	upholding	uphold	VERB
agb-376	179	9	their	their	PRON
agb-376	179	10	professional	professional	ADJ
agb-376	179	11	standards	standard	NOUN
agb-376	179	12	to	to	PART
agb-376	179	13	withstand	withstand	VERB
agb-376	179	14	external	external	ADJ
agb-376	179	15	pressures	pressure	NOUN
agb-376	179	16	and	and	CCONJ
agb-376	179	17	promote	promote	VERB
agb-376	179	18	sustainability	sustainability	NOUN
agb-376	179	19	in	in	ADP
agb-376	179	20	the	the	DET
agb-376	179	21	companies	company	NOUN
agb-376	179	22	they	they	PRON
agb-376	179	23	serve	serve	VERB
agb-376	179	24	.	.	PUNCT
agb-376	180	1	limitations	limitation	NOUN
agb-376	180	2	this	this	DET
agb-376	180	3	study	study	NOUN
agb-376	180	4	has	have	VERB
agb-376	180	5	significant	significant	ADJ
agb-376	180	6	drawbacks	drawback	NOUN
agb-376	180	7	.	.	PUNCT
agb-376	181	1	the	the	DET
agb-376	181	2	study	study	NOUN
agb-376	181	3	only	only	ADV
agb-376	181	4	included	include	VERB
agb-376	181	5	indonesian	indonesian	ADJ
agb-376	181	6	publicly	publicly	ADV
agb-376	181	7	listed	list	VERB
agb-376	181	8	companies	company	NOUN
agb-376	181	9	;	;	PUNCT
agb-376	181	10	thus	thus	ADV
agb-376	181	11	,	,	PUNCT
agb-376	181	12	its	its	PRON
agb-376	181	13	findings	finding	NOUN
agb-376	181	14	may	may	AUX
agb-376	181	15	not	not	PART
agb-376	181	16	apply	apply	VERB
agb-376	181	17	to	to	ADP
agb-376	181	18	other	other	ADJ
agb-376	181	19	firms	firm	NOUN
agb-376	181	20	.	.	PUNCT
agb-376	182	1	indonesian	indonesian	ADJ
agb-376	182	2	regulatory	regulatory	ADJ
agb-376	182	3	,	,	PUNCT
agb-376	182	4	cultural	cultural	ADJ
agb-376	182	5	,	,	PUNCT
agb-376	182	6	and	and	CCONJ
agb-376	182	7	market	market	NOUN
agb-376	182	8	conditions	condition	NOUN
agb-376	182	9	may	may	AUX
agb-376	182	10	differ	differ	VERB
agb-376	182	11	from	from	ADP
agb-376	182	12	those	those	PRON
agb-376	182	13	in	in	ADP
agb-376	182	14	other	other	ADJ
agb-376	182	15	nations	nation	NOUN
agb-376	182	16	,	,	PUNCT
agb-376	182	17	therefore	therefore	ADV
agb-376	182	18	results	result	NOUN
agb-376	182	19	should	should	AUX
agb-376	182	20	be	be	AUX
agb-376	182	21	interpreted	interpret	VERB
agb-376	182	22	accordingly	accordingly	ADV
agb-376	182	23	.	.	PUNCT
agb-376	183	1	second	second	ADV
agb-376	183	2	,	,	PUNCT
agb-376	183	3	the	the	DET
agb-376	183	4	study	study	NOUN
agb-376	183	5	's	's	PART
agb-376	183	6	data	datum	NOUN
agb-376	183	7	analysis	analysis	NOUN
agb-376	183	8	may	may	AUX
agb-376	183	9	have	have	AUX
agb-376	183	10	missed	miss	VERB
agb-376	183	11	several	several	ADJ
agb-376	183	12	audit	audit	NOUN
agb-376	183	13	procedures	procedure	NOUN
agb-376	183	14	and	and	CCONJ
agb-376	183	15	sustainable	sustainable	ADJ
agb-376	183	16	growth	growth	NOUN
agb-376	183	17	elements	element	NOUN
agb-376	183	18	.	.	PUNCT
agb-376	184	1	this	this	DET
agb-376	184	2	study	study	NOUN
agb-376	184	3	did	do	AUX
agb-376	184	4	not	not	PART
agb-376	184	5	include	include	VERB
agb-376	184	6	macroeconomic	macroeconomic	ADJ
agb-376	184	7	conditions	condition	NOUN
agb-376	184	8	,	,	PUNCT
agb-376	184	9	industry	industry	NOUN
agb-376	184	10	-	-	PUNCT
agb-376	184	11	specific	specific	ADJ
agb-376	184	12	factors	factor	NOUN
agb-376	184	13	,	,	PUNCT
agb-376	184	14	or	or	CCONJ
agb-376	184	15	corporate	corporate	ADJ
agb-376	184	16	governance	governance	NOUN
agb-376	184	17	factors	factor	NOUN
agb-376	184	18	that	that	PRON
agb-376	184	19	could	could	AUX
agb-376	184	20	affect	affect	VERB
agb-376	184	21	audit	audit	NOUN
agb-376	184	22	tenure	tenure	NOUN
agb-376	184	23	,	,	PUNCT
agb-376	184	24	audit	audit	NOUN
agb-376	184	25	rotation	rotation	NOUN
agb-376	184	26	,	,	PUNCT
agb-376	184	27	institutional	institutional	ADJ
agb-376	184	28	ownership	ownership	NOUN
agb-376	184	29	,	,	PUNCT
agb-376	184	30	and	and	CCONJ
agb-376	184	31	sustainable	sustainable	ADJ
agb-376	184	32	growth	growth	NOUN
agb-376	184	33	.	.	PUNCT
agb-376	185	1	third	third	ADJ
agb-376	185	2	,	,	PUNCT
agb-376	185	3	the	the	DET
agb-376	185	4	study	study	NOUN
agb-376	185	5	's	's	PART
agb-376	185	6	cross	cross	ADJ
agb-376	185	7	-	-	ADJ
agb-376	185	8	sectional	sectional	ADJ
agb-376	185	9	design	design	NOUN
agb-376	185	10	limits	limit	VERB
agb-376	185	11	its	its	PRON
agb-376	185	12	causality	causality	NOUN
agb-376	185	13	analysis	analysis	NOUN
agb-376	185	14	.	.	PUNCT
agb-376	186	1	the	the	DET
agb-376	186	2	study	study	NOUN
agb-376	186	3	finds	find	VERB
agb-376	186	4	substantial	substantial	ADJ
agb-376	186	5	connections	connection	NOUN
agb-376	186	6	but	but	CCONJ
agb-376	186	7	can	can	AUX
agb-376	186	8	not	not	PART
agb-376	186	9	show	show	VERB
agb-376	186	10	that	that	SCONJ
agb-376	186	11	one	one	NUM
agb-376	186	12	variable	variable	ADJ
agb-376	186	13	change	change	NOUN
agb-376	186	14	another	another	PRON
agb-376	186	15	.	.	PUNCT
agb-376	187	1	future	future	ADJ
agb-376	187	2	study	study	NOUN
agb-376	187	3	could	could	AUX
agb-376	187	4	use	use	VERB
agb-376	187	5	a	a	DET
agb-376	187	6	longitudinal	longitudinal	ADJ
agb-376	187	7	approach	approach	NOUN
agb-376	187	8	to	to	PART
agb-376	187	9	further	far	ADV
agb-376	187	10	understand	understand	VERB
agb-376	187	11	how	how	SCONJ
agb-376	187	12	these	these	DET
agb-376	187	13	linkages	linkage	NOUN
agb-376	187	14	alter	alter	VERB
agb-376	187	15	over	over	ADP
agb-376	187	16	time	time	NOUN
agb-376	187	17	and	and	CCONJ
agb-376	187	18	if	if	SCONJ
agb-376	187	19	audit	audit	NOUN
agb-376	187	20	practices	practice	NOUN
agb-376	187	21	or	or	CCONJ
agb-376	187	22	institutional	institutional	ADJ
agb-376	187	23	ownership	ownership	NOUN
agb-376	187	24	led	lead	VERB
agb-376	187	25	to	to	ADP
agb-376	187	26	sustainable	sustainable	ADJ
agb-376	187	27	growth	growth	NOUN
agb-376	187	28	.	.	PUNCT
agb-376	188	1	due	due	ADP
agb-376	188	2	to	to	ADP
agb-376	188	3	these	these	DET
agb-376	188	4	limitations	limitation	NOUN
agb-376	188	5	,	,	PUNCT
agb-376	188	6	future	future	ADJ
agb-376	188	7	studies	study	NOUN
agb-376	188	8	could	could	AUX
agb-376	188	9	include	include	VERB
agb-376	188	10	firms	firm	NOUN
agb-376	188	11	from	from	ADP
agb-376	188	12	different	different	ADJ
agb-376	188	13	countries	country	NOUN
agb-376	188	14	or	or	CCONJ
agb-376	188	15	regions	region	NOUN
agb-376	188	16	,	,	PUNCT
agb-376	188	17	include	include	VERB
agb-376	188	18	additional	additional	ADJ
agb-376	188	19	variables	variable	NOUN
agb-376	188	20	that	that	PRON
agb-376	188	21	may	may	AUX
agb-376	188	22	affect	affect	VERB
agb-376	188	23	audit	audit	NOUN
agb-376	188	24	quality	quality	NOUN
agb-376	188	25	and	and	CCONJ
agb-376	188	26	sustainability	sustainability	NOUN
agb-376	188	27	,	,	PUNCT
agb-376	188	28	and	and	CCONJ
agb-376	188	29	use	use	VERB
agb-376	188	30	longitudinal	longitudinal	ADJ
agb-376	188	31	data	datum	NOUN
agb-376	188	32	to	to	PART
agb-376	188	33	better	well	ADV
agb-376	188	34	understand	understand	VERB
agb-376	188	35	the	the	DET
agb-376	188	36	relationships	relationship	NOUN
agb-376	188	37	explored	explore	VERB
agb-376	188	38	in	in	ADP
agb-376	188	39	this	this	DET
agb-376	188	40	study	study	NOUN
agb-376	188	41	.	.	PUNCT
agb-376	189	1	references	reference	NOUN
agb-376	189	2	albawwat	albawwat	VERB
agb-376	189	3	,	,	PUNCT
agb-376	189	4	i.	i.	PROPN
agb-376	189	5	,	,	PUNCT
agb-376	189	6	&	&	CCONJ
agb-376	189	7	frijat	frijat	PROPN
agb-376	189	8	,	,	PUNCT
agb-376	189	9	y.	y.	PROPN
agb-376	189	10	(	(	PUNCT
agb-376	189	11	2021	2021	NUM
agb-376	189	12	)	)	PUNCT
agb-376	189	13	.	.	PUNCT
agb-376	190	1	an	an	DET
agb-376	190	2	analysis	analysis	NOUN
agb-376	190	3	of	of	ADP
agb-376	190	4	auditors	auditor	NOUN
agb-376	190	5	’	’	PART
agb-376	190	6	perceptions	perception	NOUN
agb-376	190	7	towards	towards	ADP
agb-376	190	8	artificial	artificial	ADJ
agb-376	190	9	intelligence	intelligence	NOUN
agb-376	190	10	and	and	CCONJ
agb-376	190	11	its	its	PRON
agb-376	190	12	contribution	contribution	NOUN
agb-376	190	13	to	to	PART
agb-376	190	14	audit	audit	VERB
agb-376	190	15	quality	quality	NOUN
agb-376	190	16	.	.	PUNCT
agb-376	191	1	accounting	accounting	NOUN
agb-376	191	2	,	,	PUNCT
agb-376	191	3	7(4	7(4	NUM
agb-376	191	4	)	)	PUNCT
agb-376	191	5	,	,	PUNCT
agb-376	191	6	755762	755762	NUM
agb-376	191	7	.	.	PUNCT
agb-376	192	1	doi	doi	NOUN
agb-376	192	2	:	:	PUNCT
agb-376	192	3	https://doi.org/10.5267/j.ac.2021.2.009	https://doi.org/10.5267/j.ac.2021.2.009	PROPN
agb-376	192	4	brooks	brooks	PROPN
agb-376	192	5	,	,	PUNCT
agb-376	192	6	l.	l.	PROPN
agb-376	192	7	z.	z.	PROPN
agb-376	192	8	,	,	PUNCT
agb-376	192	9	gill	gill	PROPN
agb-376	192	10	,	,	PUNCT
agb-376	192	11	s.	s.	PROPN
agb-376	192	12	,	,	PUNCT
agb-376	192	13	&	&	CCONJ
agb-376	192	14	wong	wong	PROPN
agb-376	192	15	-	-	PUNCT
agb-376	192	16	on	on	ADP
agb-376	192	17	-	-	PUNCT
agb-376	192	18	wing	wing	NOUN
agb-376	192	19	,	,	PUNCT
agb-376	192	20	b.	b.	PROPN
agb-376	192	21	(	(	PUNCT
agb-376	192	22	2019	2019	NUM
agb-376	192	23	)	)	PUNCT
agb-376	192	24	.	.	PUNCT
agb-376	193	1	https://doi.org/10.5267/j.ac.2021.2.009	https://doi.org/10.5267/j.ac.2021.2.009	PROPN
agb-376	193	2	agbioforum	agbioforum	NOUN
agb-376	193	3	,	,	PUNCT
agb-376	193	4	26(2	26(2	NUM
agb-376	193	5	)	)	PUNCT
agb-376	193	6	,	,	PUNCT
agb-376	193	7	2024	2024	NUM
agb-376	193	8	|	|	ADV
agb-376	193	9	128	128	NUM
agb-376	193	10	atrizka	atrizka	NOUN
agb-376	193	11	et	et	PROPN
agb-376	193	12	al	al	PROPN
agb-376	193	13	—	—	PUNCT
agb-376	193	14	effectiveness	effectiveness	NOUN
agb-376	193	15	of	of	ADP
agb-376	193	16	audit	audit	NOUN
agb-376	193	17	tenure	tenure	NOUN
agb-376	193	18	,	,	PUNCT
agb-376	193	19	audit	audit	NOUN
agb-376	193	20	rotation	rotation	NOUN
agb-376	193	21	,	,	PUNCT
agb-376	193	22	and	and	CCONJ
agb-376	193	23	institutional	institutional	ADJ
agb-376	193	24	ownership	ownership	NOUN
agb-376	193	25	on	on	ADP
agb-376	193	26	audit	audit	NOUN
agb-376	193	27	quality	quality	NOUN
agb-376	193	28	and	and	CCONJ
agb-376	193	29	sustainable	sustainable	ADJ
agb-376	193	30	growth	growth	NOUN
agb-376	193	31	…	…	PUNCT
agb-376	193	32	corporate	corporate	ADJ
agb-376	193	33	social	social	ADJ
agb-376	193	34	responsibility	responsibility	NOUN
agb-376	193	35	risk	risk	NOUN
agb-376	193	36	and	and	CCONJ
agb-376	193	37	auditor	auditor	NOUN
agb-376	193	38	–	–	PUNCT
agb-376	193	39	client	client	NOUN
agb-376	193	40	retention	retention	NOUN
agb-376	193	41	.	.	PUNCT
agb-376	194	1	international	international	ADJ
agb-376	194	2	journal	journal	PROPN
agb-376	194	3	of	of	ADP
agb-376	194	4	auditing	auditing	NOUN
agb-376	194	5	,	,	PUNCT
agb-376	194	6	23(1	23(1	NUM
agb-376	194	7	)	)	PUNCT
agb-376	194	8	,	,	PUNCT
agb-376	194	9	95	95	NUM
agb-376	194	10	-	-	SYM
agb-376	194	11	111	111	NUM
agb-376	194	12	.	.	PUNCT
agb-376	195	1	doi	doi	NOUN
agb-376	195	2	:	:	PUNCT
agb-376	195	3	https://doi.org/10	https://doi.org/10	PROPN
agb-376	195	4	.	.	PUNCT
agb-376	196	1	1111	1111	NUM
agb-376	196	2	/	/	SYM
agb-376	196	3	ijau.12148	ijau.12148	PROPN
agb-376	196	4	buallay	buallay	NOUN
agb-376	196	5	,	,	PUNCT
agb-376	196	6	a.	a.	PROPN
agb-376	196	7	,	,	PUNCT
agb-376	196	8	&	&	CCONJ
agb-376	196	9	al	al	PROPN
agb-376	196	10	-	-	PUNCT
agb-376	196	11	ajmi	ajmi	PROPN
agb-376	196	12	,	,	PUNCT
agb-376	196	13	j.	j.	PROPN
agb-376	196	14	(	(	PUNCT
agb-376	196	15	2020	2020	NUM
agb-376	196	16	)	)	PUNCT
agb-376	196	17	.	.	PUNCT
agb-376	197	1	the	the	DET
agb-376	197	2	role	role	NOUN
agb-376	197	3	of	of	ADP
agb-376	197	4	audit	audit	NOUN
agb-376	197	5	committee	committee	NOUN
agb-376	197	6	attributes	attribute	VERB
agb-376	197	7	in	in	ADP
agb-376	197	8	corporate	corporate	ADJ
agb-376	197	9	sustainability	sustainability	NOUN
agb-376	197	10	reporting	reporting	NOUN
agb-376	197	11	.	.	PUNCT
agb-376	198	1	journal	journal	NOUN
agb-376	198	2	of	of	ADP
agb-376	198	3	applied	apply	VERB
agb-376	198	4	accounting	accounting	NOUN
agb-376	198	5	research	research	NOUN
agb-376	198	6	,	,	PUNCT
agb-376	198	7	21(2	21(2	NUM
agb-376	198	8	)	)	PUNCT
agb-376	198	9	,	,	PUNCT
agb-376	198	10	249	249	NUM
agb-376	198	11	-	-	SYM
agb-376	198	12	264	264	NUM
agb-376	198	13	.	.	PUNCT
agb-376	199	1	doi	doi	NOUN
agb-376	199	2	:	:	PUNCT
agb-376	199	3	https://doi.org/10	https://doi.org/10	PROPN
agb-376	199	4	.	.	PUNCT
agb-376	200	1	1108	1108	NUM
agb-376	200	2	/	/	SYM
agb-376	200	3	jaar-06	jaar-06	PROPN
agb-376	200	4	-	-	PUNCT
agb-376	200	5	2018	2018	NUM
agb-376	200	6	-	-	PUNCT
agb-376	200	7	0085	0085	NUM
agb-376	200	8	cameran	cameran	NOUN
agb-376	200	9	,	,	PUNCT
agb-376	200	10	m.	m.	NOUN
agb-376	200	11	,	,	PUNCT
agb-376	200	12	campa	campa	PROPN
agb-376	200	13	,	,	PUNCT
agb-376	200	14	d.	d.	PROPN
agb-376	200	15	,	,	PUNCT
agb-376	200	16	&	&	CCONJ
agb-376	200	17	francis	francis	PROPN
agb-376	200	18	,	,	PUNCT
agb-376	200	19	j.	j.	PROPN
agb-376	200	20	r.	r.	PROPN
agb-376	200	21	(	(	PUNCT
agb-376	200	22	2022	2022	NUM
agb-376	200	23	)	)	PUNCT
agb-376	200	24	.	.	PUNCT
agb-376	201	1	the	the	DET
agb-376	201	2	relative	relative	ADJ
agb-376	201	3	importance	importance	NOUN
agb-376	201	4	of	of	ADP
agb-376	201	5	auditor	auditor	NOUN
agb-376	201	6	characteristics	characteristic	NOUN
agb-376	201	7	versus	versus	ADP
agb-376	201	8	client	client	NOUN
agb-376	201	9	factors	factor	NOUN
agb-376	201	10	in	in	ADP
agb-376	201	11	explaining	explain	VERB
agb-376	201	12	audit	audit	NOUN
agb-376	201	13	quality	quality	NOUN
agb-376	201	14	.	.	PUNCT
agb-376	202	1	journal	journal	PROPN
agb-376	202	2	of	of	ADP
agb-376	202	3	accounting	accounting	NOUN
agb-376	202	4	,	,	PUNCT
agb-376	202	5	auditing	auditing	NOUN
agb-376	202	6	&	&	CCONJ
agb-376	202	7	finance	finance	PROPN
agb-376	202	8	,	,	PUNCT
agb-376	202	9	37(4	37(4	PROPN
agb-376	202	10	)	)	PUNCT
agb-376	202	11	,	,	PUNCT
agb-376	202	12	751	751	NUM
agb-376	202	13	-	-	SYM
agb-376	202	14	776	776	NUM
agb-376	202	15	.	.	PUNCT
agb-376	203	1	doi	doi	NOUN
agb-376	203	2	:	:	PUNCT
agb-376	203	3	https://doi.org/10	https://doi.org/10	PROPN
agb-376	203	4	.	.	PUNCT
agb-376	204	1	1177/0148558x20953059	1177/0148558x20953059	NUM
agb-376	204	2	daoust	daoust	PROPN
agb-376	204	3	,	,	PUNCT
agb-376	204	4	l.	l.	PROPN
agb-376	204	5	,	,	PUNCT
agb-376	204	6	&	&	CCONJ
agb-376	204	7	malsch	malsch	PROPN
agb-376	204	8	,	,	PUNCT
agb-376	204	9	b.	b.	PROPN
agb-376	204	10	(	(	PUNCT
agb-376	204	11	2020	2020	NUM
agb-376	204	12	)	)	PUNCT
agb-376	204	13	.	.	PUNCT
agb-376	205	1	when	when	SCONJ
agb-376	205	2	the	the	DET
agb-376	205	3	client	client	NOUN
agb-376	205	4	is	be	AUX
agb-376	205	5	a	a	DET
agb-376	205	6	former	former	ADJ
agb-376	205	7	auditor	auditor	NOUN
agb-376	205	8	:	:	PUNCT
agb-376	205	9	auditees	auditee	NOUN
agb-376	205	10	'	'	PART
agb-376	205	11	expert	expert	ADJ
agb-376	205	12	knowledge	knowledge	NOUN
agb-376	205	13	and	and	CCONJ
agb-376	205	14	social	social	ADJ
agb-376	205	15	capital	capital	NOUN
agb-376	205	16	as	as	ADP
agb-376	205	17	threats	threat	NOUN
agb-376	205	18	to	to	ADP
agb-376	205	19	staff	staff	NOUN
agb-376	205	20	auditors	auditor	NOUN
agb-376	205	21	'	'	PART
agb-376	205	22	operational	operational	ADJ
agb-376	205	23	independence	independence	NOUN
agb-376	205	24	.	.	PUNCT
agb-376	206	1	contemporary	contemporary	ADJ
agb-376	206	2	accounting	accounting	PROPN
agb-376	206	3	research	research	PROPN
agb-376	206	4	,	,	PUNCT
agb-376	206	5	37(3	37(3	NUM
agb-376	206	6	)	)	PUNCT
agb-376	206	7	,	,	PUNCT
agb-376	206	8	1333	1333	NUM
agb-376	206	9	-	-	SYM
agb-376	206	10	1369	1369	NUM
agb-376	206	11	.	.	PUNCT
agb-376	207	1	doi	doi	NOUN
agb-376	207	2	:	:	PUNCT
agb-376	207	3	https://doi.org/10.1111/1911-3846.12582	https://doi.org/10.1111/1911-3846.12582	PROPN
agb-376	207	4	erhemjamts	erhemjamts	ADJ
agb-376	207	5	,	,	PUNCT
agb-376	207	6	o.	o.	PROPN
agb-376	207	7	,	,	PUNCT
agb-376	207	8	&	&	CCONJ
agb-376	207	9	huang	huang	PROPN
agb-376	207	10	,	,	PUNCT
agb-376	207	11	k.	k.	PROPN
agb-376	207	12	(	(	PUNCT
agb-376	207	13	2019	2019	NUM
agb-376	207	14	)	)	PUNCT
agb-376	207	15	.	.	PUNCT
agb-376	208	1	institutional	institutional	ADJ
agb-376	208	2	ownership	ownership	NOUN
agb-376	208	3	horizon	horizon	NOUN
agb-376	208	4	,	,	PUNCT
agb-376	208	5	corporate	corporate	ADJ
agb-376	208	6	social	social	ADJ
agb-376	208	7	responsibility	responsibility	NOUN
agb-376	208	8	and	and	CCONJ
agb-376	208	9	shareholder	shareholder	NOUN
agb-376	208	10	value	value	NOUN
agb-376	208	11	.	.	PUNCT
agb-376	209	1	journal	journal	PROPN
agb-376	209	2	of	of	ADP
agb-376	209	3	business	business	NOUN
agb-376	209	4	research	research	NOUN
agb-376	209	5	,	,	PUNCT
agb-376	209	6	105	105	NUM
agb-376	209	7	,	,	PUNCT
agb-376	209	8	61	61	NUM
agb-376	209	9	-	-	SYM
agb-376	209	10	79	79	NUM
agb-376	209	11	.	.	PUNCT
agb-376	210	1	doi	doi	NOUN
agb-376	210	2	:	:	PUNCT
agb-376	210	3	https://doi.org/10.1016/j.jbusres	https://doi.org/10.1016/j.jbusre	NOUN
agb-376	210	4	.	.	PUNCT
agb-376	211	1	2019.05.037	2019.05.037	NUM
agb-376	211	2	francis	francis	PROPN
agb-376	211	3	,	,	PUNCT
agb-376	211	4	j.	j.	PROPN
agb-376	211	5	r.	r.	PROPN
agb-376	211	6	(	(	PUNCT
agb-376	211	7	2023	2023	NUM
agb-376	211	8	)	)	PUNCT
agb-376	211	9	.	.	PUNCT
agb-376	212	1	going	go	VERB
agb-376	212	2	big	big	ADJ
agb-376	212	3	,	,	PUNCT
agb-376	212	4	going	go	VERB
agb-376	212	5	small	small	ADJ
agb-376	212	6	:	:	PUNCT
agb-376	212	7	a	a	DET
agb-376	212	8	perspective	perspective	NOUN
agb-376	212	9	on	on	ADP
agb-376	212	10	strategies	strategy	NOUN
agb-376	212	11	for	for	ADP
agb-376	212	12	researching	research	VERB
agb-376	212	13	audit	audit	NOUN
agb-376	212	14	quality	quality	NOUN
agb-376	212	15	.	.	PUNCT
agb-376	213	1	the	the	DET
agb-376	213	2	british	british	PROPN
agb-376	213	3	accounting	accounting	PROPN
agb-376	213	4	review	review	PROPN
agb-376	213	5	,	,	PUNCT
agb-376	213	6	55(2	55(2	NUM
agb-376	213	7	)	)	PUNCT
agb-376	213	8	,	,	PUNCT
agb-376	213	9	101167	101167	NUM
agb-376	213	10	.	.	PUNCT
agb-376	214	1	doi	doi	NOUN
agb-376	214	2	:	:	PUNCT
agb-376	214	3	https://doi.org/10.1016/j.bar.2022.101167	https://doi.org/10.1016/j.bar.2022.101167	PROPN
agb-376	214	4	garcía	garcía	ADJ
agb-376	214	5	-	-	PUNCT
agb-376	214	6	hernández	hernández	PROPN
agb-376	214	7	,	,	PUNCT
agb-376	214	8	b.	b.	PROPN
agb-376	214	9	,	,	PUNCT
agb-376	214	10	duréndez	duréndez	PROPN
agb-376	214	11	,	,	PUNCT
agb-376	214	12	a.	a.	PROPN
agb-376	214	13	,	,	PUNCT
agb-376	214	14	&	&	CCONJ
agb-376	214	15	rojo	rojo	NOUN
agb-376	214	16	-	-	PUNCT
agb-376	214	17	ramírez	ramírez	NOUN
agb-376	214	18	,	,	PUNCT
agb-376	214	19	a.	a.	NOUN
agb-376	214	20	a.	a.	NOUN
agb-376	214	21	(	(	PUNCT
agb-376	214	22	2023	2023	NUM
agb-376	214	23	)	)	PUNCT
agb-376	214	24	.	.	PUNCT
agb-376	215	1	effectiveness	effectiveness	NOUN
agb-376	215	2	of	of	ADP
agb-376	215	3	new	new	ADJ
agb-376	215	4	safeguards	safeguard	NOUN
agb-376	215	5	and	and	CCONJ
agb-376	215	6	prohibitions	prohibition	NOUN
agb-376	215	7	to	to	PART
agb-376	215	8	protect	protect	VERB
agb-376	215	9	audit	audit	NOUN
agb-376	215	10	independence	independence	NOUN
agb-376	215	11	:	:	PUNCT
agb-376	215	12	an	an	DET
agb-376	215	13	empirical	empirical	ADJ
agb-376	215	14	research	research	NOUN
agb-376	215	15	with	with	ADP
agb-376	215	16	auditors	auditor	NOUN
agb-376	215	17	.	.	PUNCT
agb-376	216	1	spanish	spanish	ADJ
agb-376	216	2	journal	journal	PROPN
agb-376	216	3	of	of	ADP
agb-376	216	4	finance	finance	NOUN
agb-376	216	5	and	and	CCONJ
agb-376	216	6	accounting	accounting	NOUN
agb-376	216	7	/	/	SYM
agb-376	216	8	revista	revista	PROPN
agb-376	216	9	española	española	PROPN
agb-376	216	10	de	de	PROPN
agb-376	216	11	financiación	financiación	PROPN
agb-376	216	12	y	y	PROPN
agb-376	216	13	contabilidad	contabilidad	PROPN
agb-376	216	14	,	,	PUNCT
agb-376	216	15	52(3	52(3	NOUN
agb-376	216	16	)	)	PUNCT
agb-376	216	17	,	,	PUNCT
agb-376	216	18	317	317	NUM
agb-376	216	19	-	-	SYM
agb-376	216	20	347	347	NUM
agb-376	216	21	.	.	PUNCT
agb-376	217	1	doi	doi	NOUN
agb-376	217	2	:	:	PUNCT
agb-376	217	3	https://doi.org/10.1080/02102412.2022.2082225	https://doi.org/10.1080/02102412.2022.2082225	PUNCT
agb-376	218	1	gwala	gwala	NOUN
agb-376	218	2	,	,	PUNCT
agb-376	218	3	m.	m.	NOUN
agb-376	218	4	,	,	PUNCT
agb-376	218	5	&	&	CCONJ
agb-376	218	6	nomlala	nomlala	PROPN
agb-376	218	7	,	,	PUNCT
agb-376	218	8	b.	b.	PROPN
agb-376	218	9	c.	c.	PROPN
agb-376	218	10	(	(	PUNCT
agb-376	218	11	2021	2021	NUM
agb-376	218	12	)	)	PUNCT
agb-376	218	13	.	.	PUNCT
agb-376	219	1	mandatory	mandatory	ADJ
agb-376	219	2	audit	audit	NOUN
agb-376	219	3	firm	firm	ADJ
agb-376	219	4	rotation	rotation	NOUN
agb-376	219	5	:	:	PUNCT
agb-376	219	6	a	a	DET
agb-376	219	7	student	student	NOUN
agb-376	219	8	perspective	perspective	NOUN
agb-376	219	9	an	an	DET
agb-376	219	10	assessment	assessment	NOUN
agb-376	219	11	of	of	ADP
agb-376	219	12	the	the	DET
agb-376	219	13	perceived	perceive	VERB
agb-376	219	14	impact	impact	NOUN
agb-376	219	15	on	on	ADP
agb-376	219	16	auditor	auditor	NOUN
agb-376	219	17	independence	independence	NOUN
agb-376	219	18	.	.	PUNCT
agb-376	220	1	jurnal	jurnal	ADJ
agb-376	220	2	akuntansi	akuntansi	PROPN
agb-376	220	3	dan	dan	PROPN
agb-376	220	4	auditing	auditing	PROPN
agb-376	220	5	indonesia	indonesia	PROPN
agb-376	220	6	,	,	PUNCT
agb-376	220	7	25(1	25(1	NUM
agb-376	220	8	)	)	PUNCT
agb-376	220	9	,	,	PUNCT
agb-376	220	10	1	1	NUM
agb-376	220	11	-	-	SYM
agb-376	220	12	11	11	NUM
agb-376	220	13	.	.	PUNCT
agb-376	221	1	doi	doi	NOUN
agb-376	221	2	:	:	PUNCT
agb-376	221	3	https://doi.org/10.20885/jaai.vol25.iss1.art1	https://doi.org/10.20885/jaai.vol25.iss1.art1	NOUN
agb-376	221	4	hair	hair	NOUN
agb-376	221	5	,	,	PUNCT
agb-376	221	6	j.	j.	PROPN
agb-376	221	7	f.	f.	PROPN
agb-376	221	8	,	,	PUNCT
agb-376	221	9	howard	howard	PROPN
agb-376	221	10	,	,	PUNCT
agb-376	221	11	m.	m.	PROPN
agb-376	221	12	c.	c.	PROPN
agb-376	221	13	,	,	PUNCT
agb-376	221	14	&	&	CCONJ
agb-376	221	15	nitzl	nitzl	PROPN
agb-376	221	16	,	,	PUNCT
agb-376	221	17	c.	c.	PROPN
agb-376	221	18	(	(	PUNCT
agb-376	221	19	2020	2020	NUM
agb-376	221	20	)	)	PUNCT
agb-376	221	21	.	.	PUNCT
agb-376	222	1	assessing	assess	VERB
agb-376	222	2	measurement	measurement	NOUN
agb-376	222	3	model	model	NOUN
agb-376	222	4	quality	quality	NOUN
agb-376	222	5	in	in	ADP
agb-376	222	6	pls	pls	NOUN
agb-376	222	7	-	-	PUNCT
agb-376	222	8	sem	sem	NOUN
agb-376	222	9	using	use	VERB
agb-376	222	10	confirmatory	confirmatory	ADJ
agb-376	222	11	composite	composite	ADJ
agb-376	222	12	analysis	analysis	NOUN
agb-376	222	13	.	.	PUNCT
agb-376	223	1	journal	journal	PROPN
agb-376	223	2	of	of	ADP
agb-376	223	3	business	business	NOUN
agb-376	223	4	research	research	NOUN
agb-376	223	5	,	,	PUNCT
agb-376	223	6	109	109	NUM
agb-376	223	7	,	,	PUNCT
agb-376	223	8	101	101	NUM
agb-376	223	9	-	-	SYM
agb-376	223	10	110	110	NUM
agb-376	223	11	.	.	PUNCT
agb-376	224	1	doi	doi	NOUN
agb-376	224	2	:	:	PUNCT
agb-376	225	1	https://doi	https://doi	PROPN
agb-376	225	2	.	.	PUNCT
agb-376	226	1	org/10.1016	org/10.1016	PROPN
agb-376	226	2	/	/	SYM
agb-376	226	3	j.jbusres.2019.11.069	j.jbusres.2019.11.069	PROPN
agb-376	226	4	hussain	hussain	PROPN
agb-376	226	5	,	,	PUNCT
agb-376	226	6	s.	s.	PROPN
agb-376	226	7	,	,	PUNCT
agb-376	226	8	rasheed	rasheed	NOUN
agb-376	226	9	,	,	PUNCT
agb-376	226	10	a.	a.	NOUN
agb-376	226	11	,	,	PUNCT
agb-376	226	12	&	&	CCONJ
agb-376	226	13	rehman	rehman	PROPN
agb-376	226	14	,	,	PUNCT
agb-376	226	15	s.	s.	PROPN
agb-376	226	16	u.	u.	PROPN
agb-376	226	17	(	(	PUNCT
agb-376	226	18	2024	2024	NUM
agb-376	226	19	)	)	PUNCT
agb-376	226	20	.	.	PUNCT
agb-376	227	1	driving	drive	VERB
agb-376	227	2	sustainable	sustainable	ADJ
agb-376	227	3	growth	growth	NOUN
agb-376	227	4	:	:	PUNCT
agb-376	227	5	exploring	explore	VERB
agb-376	227	6	the	the	DET
agb-376	227	7	link	link	NOUN
agb-376	227	8	between	between	ADP
agb-376	227	9	financial	financial	ADJ
agb-376	227	10	innovation	innovation	NOUN
agb-376	227	11	,	,	PUNCT
agb-376	227	12	green	green	ADJ
agb-376	227	13	finance	finance	NOUN
agb-376	227	14	and	and	CCONJ
agb-376	227	15	sustainability	sustainability	NOUN
agb-376	227	16	performance	performance	NOUN
agb-376	227	17	:	:	PUNCT
agb-376	227	18	banking	banking	NOUN
agb-376	227	19	evidence	evidence	NOUN
agb-376	227	20	.	.	PUNCT
agb-376	228	1	kybernetes	kybernete	NOUN
agb-376	228	2	,	,	PUNCT
agb-376	228	3	53(11	53(11	NUM
agb-376	228	4	)	)	PUNCT
agb-376	228	5	,	,	PUNCT
agb-376	228	6	4678	4678	NUM
agb-376	228	7	-	-	SYM
agb-376	228	8	4696	4696	NUM
agb-376	228	9	.	.	PUNCT
agb-376	229	1	doi	doi	NOUN
agb-376	229	2	:	:	PUNCT
agb-376	229	3	https://doi	https://doi	PROPN
agb-376	229	4	.	.	PUNCT
agb-376	229	5	org/10.1108	org/10.1108	PROPN
agb-376	229	6	/	/	SYM
agb-376	229	7	k-05	k-05	NOUN
agb-376	229	8	-	-	PUNCT
agb-376	229	9	2023	2023	NUM
agb-376	229	10	-	-	PUNCT
agb-376	229	11	0918	0918	NUM
agb-376	229	12	judge	judge	NOUN
agb-376	229	13	,	,	PUNCT
agb-376	229	14	s.	s.	PROPN
agb-376	229	15	,	,	PUNCT
agb-376	229	16	goodson	goodson	PROPN
agb-376	229	17	,	,	PUNCT
agb-376	229	18	b.	b.	PROPN
agb-376	229	19	m.	m.	PROPN
agb-376	229	20	,	,	PUNCT
agb-376	229	21	&	&	CCONJ
agb-376	229	22	stefaniak	stefaniak	PROPN
agb-376	229	23	,	,	PUNCT
agb-376	229	24	c.	c.	PROPN
agb-376	229	25	m.	m.	NOUN
agb-376	229	26	(	(	PUNCT
agb-376	229	27	2024	2024	NUM
agb-376	229	28	)	)	PUNCT
agb-376	229	29	.	.	PUNCT
agb-376	230	1	audit	audit	NOUN
agb-376	230	2	firm	firm	ADJ
agb-376	230	3	tenure	tenure	NOUN
agb-376	230	4	disclosure	disclosure	NOUN
agb-376	230	5	and	and	CCONJ
agb-376	230	6	nonprofessional	nonprofessional	ADJ
agb-376	230	7	investors	investor	NOUN
agb-376	230	8	'	'	PART
agb-376	230	9	perceptions	perception	NOUN
agb-376	230	10	of	of	ADP
agb-376	230	11	auditor	auditor	NOUN
agb-376	230	12	independence	independence	NOUN
agb-376	230	13	:	:	PUNCT
agb-376	230	14	the	the	DET
agb-376	230	15	mitigating	mitigate	VERB
agb-376	230	16	effect	effect	NOUN
agb-376	230	17	of	of	ADP
agb-376	230	18	partner	partner	NOUN
agb-376	230	19	rotation	rotation	NOUN
agb-376	230	20	disclosure	disclosure	NOUN
agb-376	230	21	.	.	PUNCT
agb-376	231	1	contemporary	contemporary	ADJ
agb-376	231	2	accounting	accounting	PROPN
agb-376	231	3	research	research	PROPN
agb-376	231	4	,	,	PUNCT
agb-376	231	5	41(2	41(2	NUM
agb-376	231	6	)	)	PUNCT
agb-376	231	7	,	,	PUNCT
agb-376	231	8	1284	1284	NUM
agb-376	231	9	-	-	SYM
agb-376	231	10	1310	1310	NUM
agb-376	231	11	.	.	PUNCT
agb-376	232	1	doi	doi	NOUN
agb-376	232	2	:	:	PUNCT
agb-376	232	3	https://doi.org/10.1111/1911-3846.12936	https://doi.org/10.1111/1911-3846.12936	PROPN
agb-376	232	4	kamarudin	kamarudin	PROPN
agb-376	232	5	,	,	PUNCT
agb-376	232	6	k.	k.	PROPN
agb-376	232	7	a.	a.	PROPN
agb-376	232	8	,	,	PUNCT
agb-376	232	9	wan	wan	PROPN
agb-376	232	10	ismail	ismail	PROPN
agb-376	232	11	,	,	PUNCT
agb-376	232	12	w.	w.	PROPN
agb-376	232	13	a.	a.	PROPN
agb-376	232	14	,	,	PUNCT
agb-376	232	15	&	&	CCONJ
agb-376	232	16	ariff	ariff	PROPN
agb-376	232	17	,	,	PUNCT
agb-376	232	18	a.	a.	NOUN
agb-376	232	19	m.	m.	NOUN
agb-376	232	20	(	(	PUNCT
agb-376	232	21	2022	2022	NUM
agb-376	232	22	)	)	PUNCT
agb-376	232	23	.	.	PUNCT
agb-376	233	1	auditor	auditor	NOUN
agb-376	233	2	tenure	tenure	NOUN
agb-376	233	3	,	,	PUNCT
agb-376	233	4	investor	investor	NOUN
agb-376	233	5	protection	protection	NOUN
agb-376	233	6	and	and	CCONJ
agb-376	233	7	accounting	accounting	NOUN
agb-376	233	8	quality	quality	NOUN
agb-376	233	9	:	:	PUNCT
agb-376	233	10	international	international	ADJ
agb-376	233	11	evidence	evidence	NOUN
agb-376	233	12	.	.	PUNCT
agb-376	234	1	accounting	accounting	NOUN
agb-376	234	2	research	research	PROPN
agb-376	234	3	journal	journal	PROPN
agb-376	234	4	,	,	PUNCT
agb-376	234	5	35(2	35(2	NUM
agb-376	234	6	)	)	PUNCT
agb-376	234	7	,	,	PUNCT
agb-376	234	8	238	238	NUM
agb-376	234	9	-	-	SYM
agb-376	234	10	260	260	NUM
agb-376	234	11	.	.	PUNCT
agb-376	235	1	doi	doi	NOUN
agb-376	235	2	:	:	PUNCT
agb-376	235	3	https://doi.org/10.1108/arj-07-2020-0179	https://doi.org/10.1108/arj-07-2020-0179	NOUN
agb-376	235	4	kavadis	kavadis	PROPN
agb-376	235	5	,	,	PUNCT
agb-376	235	6	n.	n.	NOUN
agb-376	235	7	,	,	PUNCT
agb-376	235	8	&	&	CCONJ
agb-376	235	9	thomsen	thomsen	PROPN
agb-376	235	10	,	,	PUNCT
agb-376	235	11	s.	s.	PROPN
agb-376	235	12	(	(	PUNCT
agb-376	235	13	2023	2023	NUM
agb-376	235	14	)	)	PUNCT
agb-376	235	15	.	.	PUNCT
agb-376	236	1	sustainable	sustainable	ADJ
agb-376	236	2	corporate	corporate	ADJ
agb-376	236	3	governance	governance	NOUN
agb-376	236	4	:	:	PUNCT
agb-376	236	5	a	a	DET
agb-376	236	6	review	review	NOUN
agb-376	236	7	of	of	ADP
agb-376	236	8	research	research	NOUN
agb-376	236	9	on	on	ADP
agb-376	236	10	long	long	ADJ
agb-376	236	11	-	-	PUNCT
agb-376	236	12	term	term	NOUN
agb-376	236	13	corporate	corporate	ADJ
agb-376	236	14	ownership	ownership	NOUN
agb-376	236	15	and	and	CCONJ
agb-376	236	16	sustainability	sustainability	NOUN
agb-376	236	17	.	.	PUNCT
agb-376	237	1	corporate	corporate	ADJ
agb-376	237	2	governance	governance	NOUN
agb-376	237	3	:	:	PUNCT
agb-376	237	4	an	an	DET
agb-376	237	5	international	international	ADJ
agb-376	237	6	review	review	NOUN
agb-376	237	7	,	,	PUNCT
agb-376	237	8	31(1	31(1	NUM
agb-376	237	9	)	)	PUNCT
agb-376	237	10	,	,	PUNCT
agb-376	237	11	198226	198226	NUM
agb-376	237	12	.	.	PUNCT
agb-376	238	1	doi	doi	NOUN
agb-376	238	2	:	:	PUNCT
agb-376	238	3	https://doi.org/10.1111/corg.12486	https://doi.org/10.1111/corg.12486	PROPN
agb-376	238	4	kelly	kelly	PROPN
agb-376	238	5	,	,	PUNCT
agb-376	238	6	m.	m.	NOUN
agb-376	238	7	,	,	PUNCT
agb-376	238	8	&	&	CCONJ
agb-376	238	9	larres	larres	PROPN
agb-376	238	10	,	,	PUNCT
agb-376	238	11	p.	p.	NOUN
agb-376	238	12	(	(	PUNCT
agb-376	238	13	2025	2025	NUM
agb-376	238	14	)	)	PUNCT
agb-376	238	15	.	.	PUNCT
agb-376	239	1	enhancing	enhance	VERB
agb-376	239	2	the	the	DET
agb-376	239	3	auditor	auditor	NOUN
agb-376	239	4	's	's	PART
agb-376	239	5	mindset	mindset	NOUN
agb-376	239	6	:	:	PUNCT
agb-376	239	7	a	a	DET
agb-376	239	8	framework	framework	NOUN
agb-376	239	9	for	for	ADP
agb-376	239	10	nurturing	nurture	VERB
agb-376	239	11	professional	professional	ADJ
agb-376	239	12	skepticism	skepticism	NOUN
agb-376	239	13	.	.	PUNCT
agb-376	240	1	journal	journal	NOUN
agb-376	240	2	of	of	ADP
agb-376	240	3	accounting	accounting	NOUN
agb-376	240	4	literature	literature	PROPN
agb-376	240	5	,	,	PUNCT
agb-376	240	6	47(1	47(1	PROPN
agb-376	240	7	)	)	PUNCT
agb-376	240	8	,	,	PUNCT
agb-376	240	9	222	222	NUM
agb-376	240	10	-	-	SYM
agb-376	240	11	243	243	NUM
agb-376	240	12	.	.	PUNCT
agb-376	241	1	doi	doi	PROPN
agb-376	241	2	:	:	PUNCT
agb-376	241	3	https://doi.org/10.1108/jal07-2023-0122	https://doi.org/10.1108/jal07-2023-0122	PROPN
agb-376	241	4	kooli	kooli	PROPN
agb-376	241	5	,	,	PUNCT
agb-376	241	6	c.	c.	PROPN
agb-376	241	7	(	(	PUNCT
agb-376	241	8	2019	2019	NUM
agb-376	241	9	)	)	PUNCT
agb-376	241	10	.	.	PUNCT
agb-376	242	1	governing	govern	VERB
agb-376	242	2	and	and	CCONJ
agb-376	242	3	managing	manage	VERB
agb-376	242	4	higher	high	ADJ
agb-376	242	5	education	education	NOUN
agb-376	242	6	institutions	institution	NOUN
agb-376	242	7	:	:	PUNCT
agb-376	242	8	the	the	DET
agb-376	242	9	quality	quality	NOUN
agb-376	242	10	audit	audit	NOUN
agb-376	242	11	contributions	contribution	NOUN
agb-376	242	12	.	.	PUNCT
agb-376	243	1	evaluation	evaluation	NOUN
agb-376	243	2	and	and	CCONJ
agb-376	243	3	program	program	NOUN
agb-376	243	4	planning	planning	NOUN
agb-376	243	5	,	,	PUNCT
agb-376	243	6	77	77	NUM
agb-376	243	7	,	,	PUNCT
agb-376	243	8	101713	101713	NUM
agb-376	243	9	.	.	PUNCT
agb-376	244	1	doi	doi	NOUN
agb-376	244	2	:	:	PUNCT
agb-376	244	3	https://doi.org/10.1016/j.evalprogplan.2019.101713	https://doi.org/10.1016/j.evalprogplan.2019.101713	PROPN
agb-376	244	4	kumar	kumar	PROPN
agb-376	244	5	,	,	PUNCT
agb-376	244	6	p.	p.	NOUN
agb-376	244	7	(	(	PUNCT
agb-376	244	8	2024	2024	NUM
agb-376	244	9	)	)	PUNCT
agb-376	244	10	.	.	PUNCT
agb-376	245	1	the	the	DET
agb-376	245	2	impact	impact	NOUN
agb-376	245	3	of	of	ADP
agb-376	245	4	executives	executive	NOUN
agb-376	245	5	'	'	PART
agb-376	245	6	compensation	compensation	NOUN
agb-376	245	7	and	and	CCONJ
agb-376	245	8	corporate	corporate	ADJ
agb-376	245	9	governance	governance	NOUN
agb-376	245	10	attributes	attribute	NOUN
agb-376	245	11	on	on	ADP
agb-376	245	12	voluntary	voluntary	ADJ
agb-376	245	13	disclosures	disclosure	NOUN
agb-376	245	14	:	:	PUNCT
agb-376	245	15	does	do	AUX
agb-376	245	16	audit	audit	VERB
agb-376	245	17	quality	quality	NOUN
agb-376	245	18	matter	matter	NOUN
agb-376	245	19	?	?	PUNCT
agb-376	246	1	journal	journal	NOUN
agb-376	246	2	of	of	ADP
agb-376	246	3	applied	apply	VERB
agb-376	246	4	accounting	accounting	NOUN
agb-376	246	5	research	research	NOUN
agb-376	246	6	,	,	PUNCT
agb-376	246	7	25(2	25(2	NUM
agb-376	246	8	)	)	PUNCT
agb-376	246	9	,	,	PUNCT
agb-376	246	10	240	240	NUM
agb-376	246	11	-	-	SYM
agb-376	246	12	263	263	NUM
agb-376	246	13	.	.	PUNCT
agb-376	247	1	doi	doi	NOUN
agb-376	247	2	:	:	PUNCT
agb-376	247	3	https://doi.org/10.1108/jaar-11-2022-0302	https://doi.org/10.1108/jaar-11-2022-0302	PROPN
agb-376	247	4	lin	lin	PROPN
agb-376	247	5	,	,	PUNCT
agb-376	247	6	h.-l	h.-l	PROPN
agb-376	247	7	.	.	PUNCT
agb-376	247	8	,	,	PUNCT
agb-376	247	9	&	&	CCONJ
agb-376	247	10	yen	yen	NOUN
agb-376	247	11	,	,	PUNCT
agb-376	247	12	a.-r	a.-r	PROPN
agb-376	247	13	.	.	PUNCT
agb-376	248	1	(	(	PUNCT
agb-376	248	2	2022	2022	NUM
agb-376	248	3	)	)	PUNCT
agb-376	248	4	.	.	PUNCT
agb-376	249	1	auditor	auditor	PROPN
agb-376	249	2	rotation	rotation	NOUN
agb-376	249	3	,	,	PUNCT
agb-376	249	4	key	key	ADJ
agb-376	249	5	audit	audit	NOUN
agb-376	249	6	matter	matter	NOUN
agb-376	249	7	disclosures	disclosure	NOUN
agb-376	249	8	,	,	PUNCT
agb-376	249	9	and	and	CCONJ
agb-376	249	10	financial	financial	ADJ
agb-376	249	11	reporting	reporting	NOUN
agb-376	249	12	quality	quality	NOUN
agb-376	249	13	.	.	PUNCT
agb-376	250	1	advances	advance	NOUN
agb-376	250	2	in	in	ADP
agb-376	250	3	accounting	accounting	NOUN
agb-376	250	4	,	,	PUNCT
agb-376	250	5	57	57	NUM
agb-376	250	6	,	,	PUNCT
agb-376	250	7	100594	100594	NUM
agb-376	250	8	.	.	PUNCT
agb-376	251	1	doi	doi	NOUN
agb-376	251	2	:	:	PUNCT
agb-376	251	3	https://doi.org/10.1016/j.adiac.2022.100594	https://doi.org/10.1016/j.adiac.2022.100594	ADJ
agb-376	251	4	malagila	malagila	NOUN
agb-376	251	5	,	,	PUNCT
agb-376	251	6	j.	j.	PROPN
agb-376	251	7	k.	k.	PROPN
agb-376	251	8	,	,	PUNCT
agb-376	251	9	bhavani	bhavani	PROPN
agb-376	251	10	,	,	PUNCT
agb-376	251	11	g.	g.	PROPN
agb-376	251	12	,	,	PUNCT
agb-376	251	13	&	&	CCONJ
agb-376	251	14	amponsah	amponsah	PROPN
agb-376	251	15	,	,	PUNCT
agb-376	251	16	c.	c.	PROPN
agb-376	251	17	t.	t.	PROPN
agb-376	251	18	(	(	PUNCT
agb-376	251	19	2020	2020	NUM
agb-376	251	20	)	)	PUNCT
agb-376	251	21	.	.	PUNCT
agb-376	252	1	the	the	DET
agb-376	252	2	perceived	perceive	VERB
agb-376	252	3	association	association	NOUN
agb-376	252	4	between	between	ADP
agb-376	252	5	audit	audit	NOUN
agb-376	252	6	rotation	rotation	NOUN
agb-376	252	7	and	and	CCONJ
agb-376	252	8	audit	audit	NOUN
agb-376	252	9	quality	quality	NOUN
agb-376	252	10	:	:	PUNCT
agb-376	252	11	evidence	evidence	NOUN
agb-376	252	12	from	from	ADP
agb-376	252	13	the	the	DET
agb-376	252	14	uae	uae	PROPN
agb-376	252	15	.	.	PROPN
agb-376	252	16	journal	journal	PROPN
agb-376	252	17	of	of	ADP
agb-376	252	18	accounting	account	VERB
agb-376	252	19	in	in	ADP
agb-376	252	20	emerging	emerge	VERB
agb-376	252	21	economies	economy	NOUN
agb-376	252	22	,	,	PUNCT
agb-376	252	23	10(3	10(3	NUM
agb-376	252	24	)	)	PUNCT
agb-376	252	25	,	,	PUNCT
agb-376	252	26	345	345	NUM
agb-376	252	27	-	-	SYM
agb-376	252	28	377	377	NUM
agb-376	252	29	.	.	PUNCT
agb-376	253	1	doi	doi	NOUN
agb-376	253	2	:	:	PUNCT
agb-376	253	3	https://doi.org/10.1108/ja	https://doi.org/10.1108/ja	NUM
agb-376	253	4	ee-08	ee-08	NOUN
agb-376	253	5	-	-	PUNCT
agb-376	253	6	2018	2018	NUM
agb-376	253	7	-	-	PUNCT
agb-376	253	8	0082	0082	NUM
agb-376	253	9	mehrpouya	mehrpouya	PROPN
agb-376	253	10	,	,	PUNCT
agb-376	253	11	a.	a.	PROPN
agb-376	253	12	,	,	PUNCT
agb-376	253	13	&	&	CCONJ
agb-376	253	14	salles	salles	PROPN
agb-376	253	15	-	-	ADJ
agb-376	253	16	djelic	djelic	ADJ
agb-376	253	17	,	,	PUNCT
agb-376	253	18	m.-l	m.-l	NOUN
agb-376	253	19	.	.	PUNCT
agb-376	254	1	(	(	PUNCT
agb-376	254	2	2019	2019	NUM
agb-376	254	3	)	)	PUNCT
agb-376	254	4	.	.	PUNCT
agb-376	255	1	seeing	see	VERB
agb-376	255	2	like	like	ADP
agb-376	255	3	the	the	DET
agb-376	255	4	market	market	NOUN
agb-376	255	5	;	;	PUNCT
agb-376	255	6	exploring	explore	VERB
agb-376	255	7	the	the	DET
agb-376	255	8	mutual	mutual	ADJ
agb-376	255	9	rise	rise	NOUN
agb-376	255	10	of	of	ADP
agb-376	255	11	transparency	transparency	NOUN
agb-376	255	12	and	and	CCONJ
agb-376	255	13	accounting	account	VERB
agb-376	255	14	in	in	ADP
agb-376	255	15	transnational	transnational	ADJ
agb-376	255	16	economic	economic	ADJ
agb-376	255	17	and	and	CCONJ
agb-376	255	18	market	market	NOUN
agb-376	255	19	governance	governance	NOUN
agb-376	255	20	.	.	PUNCT
agb-376	256	1	accounting	accounting	NOUN
agb-376	256	2	,	,	PUNCT
agb-376	256	3	organizations	organization	NOUN
agb-376	256	4	and	and	CCONJ
agb-376	256	5	society	society	NOUN
agb-376	256	6	,	,	PUNCT
agb-376	256	7	76	76	NUM
agb-376	256	8	,	,	PUNCT
agb-376	256	9	12	12	NUM
agb-376	256	10	-	-	SYM
agb-376	256	11	31	31	NUM
agb-376	256	12	.	.	PUNCT
agb-376	257	1	doi	doi	PROPN
agb-376	257	2	:	:	PUNCT
agb-376	257	3	https://doi.org/10.1016/j.aos.2019.01.003	https://doi.org/10.1016/j.aos.2019.01.003	PROPN
agb-376	257	4	ndaba	ndaba	PROPN
agb-376	257	5	,	,	PUNCT
agb-376	257	6	h.	h.	PROPN
agb-376	257	7	,	,	PUNCT
agb-376	257	8	harber	harber	PROPN
agb-376	257	9	,	,	PUNCT
agb-376	257	10	m.	m.	NOUN
agb-376	257	11	,	,	PUNCT
agb-376	257	12	&	&	CCONJ
agb-376	257	13	maroun	maroun	PROPN
agb-376	257	14	,	,	PUNCT
agb-376	257	15	w.	w.	PROPN
agb-376	257	16	(	(	PUNCT
agb-376	257	17	2021	2021	NUM
agb-376	257	18	)	)	PUNCT
agb-376	257	19	.	.	PUNCT
agb-376	258	1	audit	audit	NOUN
agb-376	258	2	quality	quality	NOUN
agb-376	258	3	implications	implication	NOUN
agb-376	258	4	of	of	ADP
agb-376	258	5	regulatory	regulatory	ADJ
agb-376	258	6	change	change	NOUN
agb-376	258	7	in	in	ADP
agb-376	258	8	south	south	PROPN
agb-376	258	9	africa	africa	PROPN
agb-376	258	10	.	.	PUNCT
agb-376	259	1	journal	journal	PROPN
agb-376	259	2	of	of	ADP
agb-376	259	3	accounting	account	VERB
agb-376	259	4	in	in	ADP
agb-376	259	5	emerging	emerge	VERB
agb-376	259	6	economies	economy	NOUN
agb-376	259	7	,	,	PUNCT
agb-376	259	8	11(3	11(3	NUM
agb-376	259	9	)	)	PUNCT
agb-376	259	10	,	,	PUNCT
agb-376	259	11	477	477	NUM
agb-376	259	12	-	-	SYM
agb-376	259	13	507	507	NUM
agb-376	259	14	.	.	PUNCT
agb-376	260	1	doi	doi	NOUN
agb-376	260	2	:	:	PUNCT
agb-376	260	3	https://doi.org/	https://doi.org/	NOUN
agb-376	260	4	10.1108	10.1108	NUM
agb-376	260	5	/	/	SYM
agb-376	260	6	jaee-11	jaee-11	ADJ
agb-376	260	7	-	-	PUNCT
agb-376	260	8	2020	2020	NUM
agb-376	260	9	-	-	PUNCT
agb-376	260	10	0290	0290	NUM
agb-376	260	11	ramalingegowda	ramalingegowda	NOUN
agb-376	260	12	,	,	PUNCT
agb-376	260	13	s.	s.	PROPN
agb-376	260	14	,	,	PUNCT
agb-376	260	15	utke	utke	PROPN
agb-376	260	16	,	,	PUNCT
agb-376	260	17	s.	s.	PROPN
agb-376	260	18	,	,	PUNCT
agb-376	260	19	&	&	CCONJ
agb-376	260	20	yu	yu	PROPN
agb-376	260	21	,	,	PUNCT
agb-376	260	22	y.	y.	PROPN
agb-376	260	23	(	(	PUNCT
agb-376	260	24	2021	2021	NUM
agb-376	260	25	)	)	PUNCT
agb-376	260	26	.	.	PUNCT
agb-376	261	1	common	common	ADJ
agb-376	261	2	institutional	institutional	ADJ
agb-376	261	3	ownership	ownership	NOUN
agb-376	261	4	and	and	CCONJ
agb-376	261	5	earnings	earning	NOUN
agb-376	261	6	management	management	NOUN
agb-376	261	7	.	.	PUNCT
agb-376	262	1	contemporary	contemporary	ADJ
agb-376	262	2	accounting	accounting	PROPN
agb-376	262	3	research	research	NOUN
agb-376	262	4	,	,	PUNCT
agb-376	262	5	38(1	38(1	NUM
agb-376	262	6	)	)	PUNCT
agb-376	262	7	,	,	PUNCT
agb-376	262	8	208	208	NUM
agb-376	262	9	-	-	SYM
agb-376	262	10	241	241	NUM
agb-376	262	11	.	.	PUNCT
agb-376	263	1	doi	doi	PROPN
agb-376	263	2	:	:	PUNCT
agb-376	263	3	https://doi.org/10.1111/1911-3846.12628	https://doi.org/10.1111/1911-3846.12628	PROPN
agb-376	263	4	rapley	rapley	PROPN
agb-376	263	5	,	,	PUNCT
agb-376	263	6	e.	e.	PROPN
agb-376	263	7	t.	t.	PROPN
agb-376	263	8	,	,	PUNCT
agb-376	263	9	robertson	robertson	PROPN
agb-376	263	10	,	,	PUNCT
agb-376	263	11	j.	j.	PROPN
agb-376	263	12	c.	c.	PROPN
agb-376	263	13	,	,	PUNCT
agb-376	263	14	&	&	CCONJ
agb-376	263	15	smith	smith	PROPN
agb-376	263	16	,	,	PUNCT
agb-376	263	17	j.	j.	PROPN
agb-376	263	18	l.	l.	PROPN
agb-376	263	19	(	(	PUNCT
agb-376	263	20	2021	2021	NUM
agb-376	263	21	)	)	PUNCT
agb-376	263	22	.	.	PUNCT
agb-376	264	1	the	the	DET
agb-376	264	2	effects	effect	NOUN
agb-376	264	3	of	of	ADP
agb-376	264	4	disclosing	disclose	VERB
agb-376	264	5	critical	critical	ADJ
agb-376	264	6	audit	audit	NOUN
agb-376	264	7	matters	matter	NOUN
agb-376	264	8	and	and	CCONJ
agb-376	264	9	auditor	auditor	NOUN
agb-376	264	10	tenure	tenure	NOUN
agb-376	264	11	on	on	ADP
agb-376	264	12	nonprofessional	nonprofessional	ADJ
agb-376	264	13	investors	investor	NOUN
agb-376	264	14	’	'	PUNCT
agb-376	264	15	judgments	judgment	NOUN
agb-376	264	16	.	.	PUNCT
agb-376	265	1	journal	journal	NOUN
agb-376	265	2	of	of	ADP
agb-376	265	3	accounting	accounting	NOUN
agb-376	265	4	and	and	CCONJ
agb-376	265	5	public	public	ADJ
agb-376	265	6	policy	policy	NOUN
agb-376	265	7	,	,	PUNCT
agb-376	265	8	40(5	40(5	NOUN
agb-376	265	9	)	)	PUNCT
agb-376	265	10	,	,	PUNCT
agb-376	265	11	106847	106847	NUM
agb-376	265	12	.	.	PUNCT
agb-376	266	1	doi	doi	NOUN
agb-376	266	2	:	:	PUNCT
agb-376	266	3	https://doi.org/10	https://doi.org/10	PROPN
agb-376	266	4	.	.	PUNCT
agb-376	267	1	1016	1016	NUM
agb-376	267	2	/	/	SYM
agb-376	267	3	j.jaccpubpol.2021.106847	j.jaccpubpol.2021.106847	ADJ
agb-376	267	4	raweh	raweh	NOUN
agb-376	267	5	,	,	PUNCT
agb-376	267	6	n.	n.	PROPN
agb-376	267	7	a.	a.	NOUN
agb-376	267	8	m.	m.	PROPN
agb-376	267	9	,	,	PUNCT
agb-376	267	10	abdullah	abdullah	PROPN
agb-376	267	11	,	,	PUNCT
agb-376	267	12	a.	a.	PROPN
agb-376	267	13	a.	a.	PROPN
agb-376	267	14	h.	h.	PROPN
agb-376	267	15	,	,	PUNCT
agb-376	267	16	kamardin	kamardin	PROPN
agb-376	267	17	,	,	PUNCT
agb-376	267	18	h.	h.	PROPN
agb-376	267	19	,	,	PUNCT
agb-376	267	20	&	&	CCONJ
agb-376	267	21	malek	malek	PROPN
agb-376	267	22	,	,	PUNCT
agb-376	267	23	m.	m.	NOUN
agb-376	267	24	(	(	PUNCT
agb-376	267	25	2021	2021	NUM
agb-376	267	26	)	)	PUNCT
agb-376	267	27	.	.	PUNCT
agb-376	268	1	industry	industry	NOUN
agb-376	268	2	expertise	expertise	NOUN
agb-376	268	3	on	on	ADP
agb-376	268	4	audit	audit	NOUN
agb-376	268	5	committee	committee	NOUN
agb-376	268	6	and	and	CCONJ
agb-376	268	7	audit	audit	NOUN
agb-376	268	8	report	report	NOUN
agb-376	268	9	timeliness	timeliness	NOUN
agb-376	268	10	.	.	PUNCT
agb-376	269	1	cogent	cogent	NOUN
agb-376	269	2	business	business	PROPN
agb-376	269	3	&	&	CCONJ
agb-376	269	4	management	management	PROPN
agb-376	269	5	,	,	PUNCT
agb-376	269	6	8(1	8(1	NOUN
agb-376	269	7	)	)	PUNCT
agb-376	269	8	,	,	PUNCT
agb-376	269	9	1920113	1920113	NUM
agb-376	269	10	.	.	PUNCT
agb-376	270	1	doi	doi	NOUN
agb-376	270	2	:	:	PUNCT
agb-376	270	3	https://doi.org/10.1080/23311975.2021.1920113	https://doi.org/10.1080/23311975.2021.1920113	PROPN
agb-376	270	4	ruiz	ruiz	NOUN
agb-376	270	5	-	-	PUNCT
agb-376	270	6	barbadillo	barbadillo	PROPN
agb-376	270	7	,	,	PUNCT
agb-376	270	8	e.	e.	PROPN
agb-376	270	9	,	,	PUNCT
agb-376	270	10	&	&	CCONJ
agb-376	270	11	martínez	martínez	PROPN
agb-376	270	12	-	-	PUNCT
agb-376	270	13	ferrero	ferrero	PROPN
agb-376	270	14	,	,	PUNCT
agb-376	270	15	j.	j.	PROPN
agb-376	270	16	(	(	PUNCT
agb-376	270	17	2020	2020	NUM
agb-376	270	18	)	)	PUNCT
agb-376	270	19	.	.	PUNCT
agb-376	271	1	empirical	empirical	ADJ
agb-376	271	2	https://doi.org/10.1111/ijau.12148	https://doi.org/10.1111/ijau.12148	NOUN
agb-376	271	3	https://doi.org/10.1111/ijau.12148	https://doi.org/10.1111/ijau.12148	NOUN
agb-376	271	4	https://doi.org/10.1108/jaar-06-2018-0085	https://doi.org/10.1108/jaar-06-2018-0085	X
agb-376	271	5	https://doi.org/10.1108/jaar-06-2018-0085	https://doi.org/10.1108/jaar-06-2018-0085	ADP
agb-376	271	6	https://doi.org/10.1177/0148558x20953059	https://doi.org/10.1177/0148558x20953059	ADJ
agb-376	271	7	https://doi.org/10.1177/0148558x20953059	https://doi.org/10.1177/0148558x20953059	PROPN
agb-376	272	1	https://doi.org/10.1111/1911-3846.12582	https://doi.org/10.1111/1911-3846.12582	PROPN
agb-376	272	2	https://doi.org/10.1016/j.jbusres.2019.05.037	https://doi.org/10.1016/j.jbusres.2019.05.037	PROPN
agb-376	272	3	https://doi.org/10.1016/j.jbusres.2019.05.037	https://doi.org/10.1016/j.jbusres.2019.05.037	PROPN
agb-376	272	4	https://doi.org/10.1016/j.bar.2022.101167	https://doi.org/10.1016/j.bar.2022.101167	PROPN
agb-376	272	5	https://doi.org/10.1080/02102412.2022.2082225	https://doi.org/10.1080/02102412.2022.2082225	SYM
agb-376	272	6	https://doi.org/10.20885/jaai.vol25.iss1.art1	https://doi.org/10.20885/jaai.vol25.iss1.art1	NOUN
agb-376	272	7	https://doi.org/10.1016/j.jbusres.2019.11.069	https://doi.org/10.1016/j.jbusres.2019.11.069	PROPN
agb-376	272	8	https://doi.org/10.1016/j.jbusres.2019.11.069	https://doi.org/10.1016/j.jbusres.2019.11.069	PROPN
agb-376	272	9	https://doi.org/10.1108/k-05-2023-0918	https://doi.org/10.1108/k-05-2023-0918	PROPN
agb-376	272	10	https://doi.org/10.1108/k-05-2023-0918	https://doi.org/10.1108/k-05-2023-0918	PROPN
agb-376	272	11	https://doi.org/10.1111/1911-3846.12936	https://doi.org/10.1111/1911-3846.12936	PROPN
agb-376	272	12	https://doi.org/10.1108/arj-07-2020-0179	https://doi.org/10.1108/arj-07-2020-0179	VERB
agb-376	272	13	https://doi.org/10.1111/corg.12486	https://doi.org/10.1111/corg.12486	NOUN
agb-376	272	14	https://doi.org/10.1108/jal-07-2023-0122	https://doi.org/10.1108/jal-07-2023-0122	PROPN
agb-376	272	15	https://doi.org/10.1108/jal-07-2023-0122	https://doi.org/10.1108/jal-07-2023-0122	PROPN
agb-376	272	16	https://doi.org/10.1016/j.evalprogplan.2019.101713	https://doi.org/10.1016/j.evalprogplan.2019.101713	VERB
agb-376	272	17	https://doi.org/10.1108/jaar-11-2022-0302	https://doi.org/10.1108/jaar-11-2022-0302	ADJ
agb-376	272	18	https://doi.org/10.1016/j.adiac.2022.100594	https://doi.org/10.1016/j.adiac.2022.100594	PROPN
agb-376	272	19	https://doi.org/10.1108/jaee-08-2018-0082	https://doi.org/10.1108/jaee-08-2018-0082	NOUN
agb-376	272	20	https://doi.org/10.1108/jaee-08-2018-0082	https://doi.org/10.1108/jaee-08-2018-0082	PROPN
agb-376	273	1	https://doi.org/10.1016/j.aos.2019.01.003	https://doi.org/10.1016/j.aos.2019.01.003	PROPN
agb-376	274	1	https://doi.org/10.1108/jaee-11-2020-0290	https://doi.org/10.1108/jaee-11-2020-0290	PROPN
agb-376	274	2	https://doi.org/10.1108/jaee-11-2020-0290	https://doi.org/10.1108/jaee-11-2020-0290	PROPN
agb-376	274	3	https://doi.org/10.1111/1911-3846.12628	https://doi.org/10.1111/1911-3846.12628	PROPN
agb-376	274	4	https://doi.org/10.1016/j.jaccpubpol.2021.106847	https://doi.org/10.1016/j.jaccpubpol.2021.106847	PROPN
agb-376	274	5	https://doi.org/10.1016/j.jaccpubpol.2021.106847	https://doi.org/10.1016/j.jaccpubpol.2021.106847	PROPN
agb-376	274	6	https://doi.org/10.1080/23311975.2021.1920113	https://doi.org/10.1080/23311975.2021.1920113	PROPN
agb-376	274	7	agbioforum	agbioforum	NOUN
agb-376	274	8	,	,	PUNCT
agb-376	274	9	26(2	26(2	NUM
agb-376	274	10	)	)	PUNCT
agb-376	274	11	,	,	PUNCT
agb-376	274	12	2024	2024	NUM
agb-376	274	13	|	|	ADV
agb-376	274	14	129	129	NUM
agb-376	274	15	atrizka	atrizka	NOUN
agb-376	274	16	et	et	PROPN
agb-376	274	17	al	al	PROPN
agb-376	274	18	—	—	PUNCT
agb-376	274	19	effectiveness	effectiveness	NOUN
agb-376	274	20	of	of	ADP
agb-376	274	21	audit	audit	NOUN
agb-376	274	22	tenure	tenure	NOUN
agb-376	274	23	,	,	PUNCT
agb-376	274	24	audit	audit	NOUN
agb-376	274	25	rotation	rotation	NOUN
agb-376	274	26	,	,	PUNCT
agb-376	274	27	and	and	CCONJ
agb-376	274	28	institutional	institutional	ADJ
agb-376	274	29	ownership	ownership	NOUN
agb-376	274	30	on	on	ADP
agb-376	274	31	audit	audit	NOUN
agb-376	274	32	quality	quality	NOUN
agb-376	274	33	and	and	CCONJ
agb-376	274	34	sustainable	sustainable	ADJ
agb-376	274	35	growth	growth	NOUN
agb-376	274	36	…	…	PUNCT
agb-376	274	37	analysis	analysis	NOUN
agb-376	274	38	of	of	ADP
agb-376	274	39	the	the	DET
agb-376	274	40	effect	effect	NOUN
agb-376	274	41	of	of	ADP
agb-376	274	42	the	the	DET
agb-376	274	43	joint	joint	ADJ
agb-376	274	44	provision	provision	NOUN
agb-376	274	45	of	of	ADP
agb-376	274	46	audit	audit	NOUN
agb-376	274	47	and	and	CCONJ
agb-376	274	48	sustainability	sustainability	NOUN
agb-376	274	49	assurance	assurance	NOUN
agb-376	274	50	services	service	NOUN
agb-376	274	51	on	on	ADP
agb-376	274	52	assurance	assurance	NOUN
agb-376	274	53	quality	quality	NOUN
agb-376	274	54	.	.	PUNCT
agb-376	275	1	journal	journal	NOUN
agb-376	275	2	of	of	ADP
agb-376	275	3	cleaner	clean	ADJ
agb-376	275	4	production	production	NOUN
agb-376	275	5	,	,	PUNCT
agb-376	275	6	266	266	NUM
agb-376	275	7	,	,	PUNCT
agb-376	275	8	121943	121943	NUM
agb-376	275	9	.	.	PUNCT
agb-376	276	1	doi	doi	PROPN
agb-376	276	2	:	:	PUNCT
agb-376	276	3	https://doi.org/10.1016/j.jclepro.2020.121943	https://doi.org/10.1016/j.jclepro.2020.121943	PROPN
agb-376	276	4	saeed	saeed	PROPN
agb-376	276	5	,	,	PUNCT
agb-376	276	6	a.	a.	NOUN
agb-376	276	7	,	,	PUNCT
agb-376	276	8	gull	gull	NOUN
agb-376	276	9	,	,	PUNCT
agb-376	276	10	a.	a.	NOUN
agb-376	276	11	a.	a.	PROPN
agb-376	276	12	,	,	PUNCT
agb-376	276	13	rind	rind	NOUN
agb-376	276	14	,	,	PUNCT
agb-376	276	15	a.	a.	NOUN
agb-376	276	16	a.	a.	PROPN
agb-376	276	17	,	,	PUNCT
agb-376	276	18	mubarik	mubarik	PROPN
agb-376	276	19	,	,	PUNCT
agb-376	276	20	m.	m.	NOUN
agb-376	276	21	s.	s.	PROPN
agb-376	276	22	,	,	PUNCT
agb-376	276	23	&	&	CCONJ
agb-376	276	24	shahbaz	shahbaz	PROPN
agb-376	276	25	,	,	PUNCT
agb-376	276	26	m.	m.	NOUN
agb-376	276	27	(	(	PUNCT
agb-376	276	28	2022	2022	NUM
agb-376	276	29	)	)	PUNCT
agb-376	276	30	.	.	PUNCT
agb-376	277	1	do	do	AUX
agb-376	277	2	socially	socially	ADV
agb-376	277	3	responsible	responsible	ADJ
agb-376	277	4	firms	firm	NOUN
agb-376	277	5	demand	demand	VERB
agb-376	277	6	high	high	ADJ
agb-376	277	7	-	-	PUNCT
agb-376	277	8	quality	quality	NOUN
agb-376	277	9	audits	audits	NOUN
agb-376	277	10	?	?	PUNCT
agb-376	278	1	an	an	DET
agb-376	278	2	international	international	ADJ
agb-376	278	3	evidence	evidence	NOUN
agb-376	278	4	.	.	PUNCT
agb-376	279	1	international	international	ADJ
agb-376	279	2	journal	journal	PROPN
agb-376	279	3	of	of	ADP
agb-376	279	4	finance	finance	PROPN
agb-376	279	5	&	&	CCONJ
agb-376	279	6	economics	economic	NOUN
agb-376	279	7	,	,	PUNCT
agb-376	279	8	27(2	27(2	PRON
agb-376	279	9	)	)	PUNCT
agb-376	279	10	,	,	PUNCT
agb-376	279	11	2235	2235	NUM
agb-376	279	12	-	-	SYM
agb-376	279	13	2255	2255	NUM
agb-376	279	14	.	.	PUNCT
agb-376	280	1	doi	doi	NOUN
agb-376	280	2	:	:	PUNCT
agb-376	280	3	https://doi.org/10.1002/ijfe.2270	https://doi.org/10.1002/ijfe.2270	PROPN
agb-376	280	4	solikhah	solikhah	PROPN
agb-376	280	5	,	,	PUNCT
agb-376	280	6	b.	b.	PROPN
agb-376	280	7	,	,	PUNCT
agb-376	280	8	wahyudin	wahyudin	PROPN
agb-376	280	9	,	,	PUNCT
agb-376	280	10	a.	a.	PROPN
agb-376	280	11	,	,	PUNCT
agb-376	280	12	al	al	PROPN
agb-376	280	13	-	-	PUNCT
agb-376	280	14	faryan	faryan	PROPN
agb-376	280	15	,	,	PUNCT
agb-376	280	16	m.	m.	NOUN
agb-376	280	17	a.	a.	PROPN
agb-376	280	18	s.	s.	PROPN
agb-376	280	19	,	,	PUNCT
agb-376	280	20	iranda	iranda	PROPN
agb-376	280	21	,	,	PUNCT
agb-376	280	22	n.	n.	PROPN
agb-376	280	23	n.	n.	PROPN
agb-376	280	24	,	,	PUNCT
agb-376	280	25	hajawiyah	hajawiyah	NOUN
agb-376	280	26	,	,	PUNCT
agb-376	280	27	a.	a.	NOUN
agb-376	280	28	,	,	PUNCT
agb-376	280	29	&	&	CCONJ
agb-376	280	30	sun	sun	PROPN
agb-376	280	31	,	,	PUNCT
agb-376	280	32	c.	c.	PROPN
agb-376	280	33	m.	m.	NOUN
agb-376	280	34	(	(	PUNCT
agb-376	280	35	2022	2022	NUM
agb-376	280	36	)	)	PUNCT
agb-376	280	37	.	.	PUNCT
agb-376	281	1	corporate	corporate	ADJ
agb-376	281	2	governance	governance	NOUN
agb-376	281	3	mechanisms	mechanism	NOUN
agb-376	281	4	and	and	CCONJ
agb-376	281	5	earnings	earning	NOUN
agb-376	281	6	quality	quality	NOUN
agb-376	281	7	:	:	PUNCT
agb-376	281	8	is	be	AUX
agb-376	281	9	firm	firm	ADJ
agb-376	281	10	size	size	NOUN
agb-376	281	11	a	a	DET
agb-376	281	12	moderation	moderation	NOUN
agb-376	281	13	variable	variable	NOUN
agb-376	281	14	?	?	PUNCT
agb-376	282	1	journal	journal	NOUN
agb-376	282	2	of	of	ADP
agb-376	282	3	governance	governance	NOUN
agb-376	282	4	and	and	CCONJ
agb-376	282	5	regulation	regulation	NOUN
agb-376	282	6	,	,	PUNCT
agb-376	282	7	11(1	11(1	NUM
agb-376	282	8	)	)	PUNCT
agb-376	282	9	,	,	PUNCT
agb-376	282	10	200	200	NUM
agb-376	282	11	-	-	SYM
agb-376	282	12	210	210	NUM
agb-376	282	13	.	.	PUNCT
agb-376	283	1	doi	doi	NOUN
agb-376	283	2	:	:	PUNCT
agb-376	283	3	https://doi.org/10.22495/jgrv11i1siart1	https://doi.org/10.22495/jgrv11i1siart1	PROPN
agb-376	283	4	tessema	tessema	NOUN
agb-376	283	5	,	,	PUNCT
agb-376	283	6	a.	a.	NOUN
agb-376	283	7	,	,	PUNCT
agb-376	283	8	&	&	CCONJ
agb-376	283	9	abou	abou	PROPN
agb-376	283	10	-	-	PUNCT
agb-376	283	11	el	el	PROPN
agb-376	283	12	-	-	PUNCT
agb-376	283	13	sood	sood	PROPN
agb-376	283	14	,	,	PUNCT
agb-376	283	15	h.	h.	PROPN
agb-376	283	16	(	(	PUNCT
agb-376	283	17	2023	2023	NUM
agb-376	283	18	)	)	PUNCT
agb-376	283	19	.	.	PUNCT
agb-376	284	1	audit	audit	NOUN
agb-376	284	2	rotation	rotation	NOUN
agb-376	284	3	,	,	PUNCT
agb-376	284	4	information	information	NOUN
agb-376	284	5	asymmetry	asymmetry	NOUN
agb-376	284	6	and	and	CCONJ
agb-376	284	7	the	the	DET
agb-376	284	8	role	role	NOUN
agb-376	284	9	of	of	ADP
agb-376	284	10	political	political	ADJ
agb-376	284	11	connections	connection	NOUN
agb-376	284	12	:	:	PUNCT
agb-376	284	13	international	international	ADJ
agb-376	284	14	evidence	evidence	NOUN
agb-376	284	15	.	.	PUNCT
agb-376	285	1	meditari	meditari	ADJ
agb-376	285	2	accountancy	accountancy	NOUN
agb-376	285	3	research	research	NOUN
agb-376	285	4	,	,	PUNCT
agb-376	285	5	31(5	31(5	NUM
agb-376	285	6	)	)	PUNCT
agb-376	285	7	,	,	PUNCT
agb-376	285	8	1352	1352	NUM
agb-376	285	9	-	-	SYM
agb-376	285	10	1385	1385	NUM
agb-376	285	11	.	.	PUNCT
agb-376	286	1	doi	doi	NOUN
agb-376	286	2	:	:	PUNCT
agb-376	286	3	https://doi.org/10.1108/medar-03-2021-1226	https://doi.org/10.1108/medar-03-2021-1226	NOUN
agb-376	286	4	tsouknidis	tsouknidi	NOUN
agb-376	286	5	,	,	PUNCT
agb-376	286	6	d.	d.	PROPN
agb-376	286	7	a.	a.	PROPN
agb-376	286	8	(	(	PUNCT
agb-376	286	9	2019	2019	NUM
agb-376	286	10	)	)	PUNCT
agb-376	286	11	.	.	PUNCT
agb-376	287	1	the	the	DET
agb-376	287	2	effect	effect	NOUN
agb-376	287	3	of	of	ADP
agb-376	287	4	institutional	institutional	ADJ
agb-376	287	5	ownership	ownership	NOUN
agb-376	287	6	on	on	ADP
agb-376	287	7	firm	firm	ADJ
agb-376	287	8	performance	performance	NOUN
agb-376	287	9	:	:	PUNCT
agb-376	287	10	the	the	DET
agb-376	287	11	case	case	NOUN
agb-376	287	12	of	of	ADP
agb-376	287	13	u.s.listed	u.s.listed	ADJ
agb-376	287	14	shipping	shipping	NOUN
agb-376	287	15	companies	company	NOUN
agb-376	287	16	.	.	PUNCT
agb-376	288	1	maritime	maritime	ADJ
agb-376	288	2	policy	policy	NOUN
agb-376	288	3	&	&	CCONJ
agb-376	288	4	management	management	PROPN
agb-376	288	5	,	,	PUNCT
agb-376	288	6	46(5	46(5	PROPN
agb-376	288	7	)	)	PUNCT
agb-376	288	8	,	,	PUNCT
agb-376	288	9	509	509	NUM
agb-376	288	10	-	-	SYM
agb-376	288	11	528	528	NUM
agb-376	288	12	.	.	PUNCT
agb-376	289	1	doi	doi	NOUN
agb-376	289	2	:	:	PUNCT
agb-376	289	3	https://doi	https://doi	PROPN
agb-376	289	4	.	.	PUNCT
agb-376	289	5	org/10.1080/03088839.2019.1584408	org/10.1080/03088839.2019.1584408	PROPN
agb-376	289	6	van	van	PROPN
agb-376	289	7	nieuw	nieuw	ADJ
agb-376	289	8	amerongen	amerongen	NOUN
agb-376	289	9	,	,	PUNCT
agb-376	289	10	n.	n.	NOUN
agb-376	289	11	,	,	PUNCT
agb-376	289	12	coskun	coskun	PROPN
agb-376	289	13	,	,	PUNCT
agb-376	289	14	e.	e.	PROPN
agb-376	289	15	,	,	PUNCT
agb-376	289	16	van	van	PROPN
agb-376	289	17	buuren	buuren	PROPN
agb-376	289	18	,	,	PUNCT
agb-376	289	19	j.	j.	PROPN
agb-376	289	20	,	,	PUNCT
agb-376	289	21	&	&	CCONJ
agb-376	289	22	duits	duits	PROPN
agb-376	289	23	,	,	PUNCT
agb-376	289	24	h.	h.	PROPN
agb-376	289	25	b.	b.	PROPN
agb-376	289	26	(	(	PUNCT
agb-376	289	27	2022	2022	NUM
agb-376	289	28	)	)	PUNCT
agb-376	289	29	.	.	PUNCT
agb-376	290	1	the	the	DET
agb-376	290	2	coherence	coherence	NOUN
agb-376	290	3	of	of	ADP
agb-376	290	4	the	the	DET
agb-376	290	5	auditorclient	auditorclient	ADJ
agb-376	290	6	relationship	relationship	NOUN
agb-376	290	7	quality	quality	NOUN
agb-376	290	8	and	and	CCONJ
agb-376	290	9	auditor	auditor	NOUN
agb-376	290	10	tenure	tenure	NOUN
agb-376	290	11	with	with	ADP
agb-376	290	12	client	client	NOUN
agb-376	290	13	’s	’s	PART
agb-376	290	14	perceptions	perception	NOUN
agb-376	290	15	on	on	ADP
agb-376	290	16	added	add	VERB
agb-376	290	17	-	-	PUNCT
agb-376	290	18	value	value	NOUN
agb-376	290	19	in	in	ADP
agb-376	290	20	sme	sme	PROPN
agb-376	290	21	audits	audits	PROPN
agb-376	290	22	:	:	PUNCT
agb-376	290	23	a	a	DET
agb-376	290	24	sociological	sociological	ADJ
agb-376	290	25	perspective	perspective	NOUN
agb-376	290	26	.	.	PUNCT
agb-376	291	1	managerial	managerial	ADJ
agb-376	291	2	auditing	auditing	NOUN
agb-376	291	3	journal	journal	NOUN
agb-376	291	4	,	,	PUNCT
agb-376	291	5	37(3	37(3	NUM
agb-376	291	6	)	)	PUNCT
agb-376	291	7	,	,	PUNCT
agb-376	291	8	358	358	NUM
agb-376	291	9	-	-	SYM
agb-376	291	10	379	379	NUM
agb-376	291	11	.	.	PUNCT
agb-376	292	1	doi	doi	NOUN
agb-376	292	2	:	:	PUNCT
agb-376	292	3	https://doi	https://doi	PROPN
agb-376	292	4	.	.	PUNCT
agb-376	292	5	org/10.1108	org/10.1108	PROPN
agb-376	292	6	/	/	SYM
agb-376	292	7	maj-02	maj-02	NOUN
agb-376	292	8	-	-	PUNCT
agb-376	292	9	2021	2021	NUM
agb-376	292	10	-	-	PUNCT
agb-376	292	11	3039	3039	NUM
agb-376	292	12	velte	velte	NOUN
agb-376	292	13	,	,	PUNCT
agb-376	292	14	p.	p.	NOUN
agb-376	292	15	(	(	PUNCT
agb-376	292	16	2023	2023	NUM
agb-376	292	17	)	)	PUNCT
agb-376	292	18	.	.	PUNCT
agb-376	293	1	the	the	DET
agb-376	293	2	impact	impact	NOUN
agb-376	293	3	of	of	ADP
agb-376	293	4	external	external	ADJ
agb-376	293	5	auditors	auditor	NOUN
agb-376	293	6	on	on	ADP
agb-376	293	7	firms	firm	NOUN
agb-376	293	8	’	'	PUNCT
agb-376	293	9	financial	financial	ADJ
agb-376	293	10	restatements	restatement	NOUN
agb-376	293	11	:	:	PUNCT
agb-376	293	12	a	a	DET
agb-376	293	13	review	review	NOUN
agb-376	293	14	of	of	ADP
agb-376	293	15	archival	archival	NOUN
agb-376	293	16	studies	study	NOUN
agb-376	293	17	and	and	CCONJ
agb-376	293	18	implications	implication	NOUN
agb-376	293	19	for	for	ADP
agb-376	293	20	future	future	ADJ
agb-376	293	21	research	research	NOUN
agb-376	293	22	.	.	PUNCT
agb-376	294	1	management	management	NOUN
agb-376	294	2	review	review	NOUN
agb-376	294	3	quarterly	quarterly	ADV
agb-376	294	4	,	,	PUNCT
agb-376	294	5	73(3	73(3	NUM
agb-376	294	6	)	)	PUNCT
agb-376	294	7	,	,	PUNCT
agb-376	294	8	959	959	NUM
agb-376	294	9	-	-	SYM
agb-376	294	10	985	985	NUM
agb-376	294	11	.	.	PUNCT
agb-376	295	1	doi	doi	NOUN
agb-376	295	2	:	:	PUNCT
agb-376	295	3	https://doi.org/10.1007/s11301-022-00264-x	https://doi.org/10.1007/s11301-022-00264-x	PROPN
agb-376	295	4	velte	velte	NOUN
agb-376	295	5	,	,	PUNCT
agb-376	295	6	p.	p.	NOUN
agb-376	295	7	(	(	PUNCT
agb-376	295	8	2024	2024	NUM
agb-376	295	9	)	)	PUNCT
agb-376	295	10	.	.	PUNCT
agb-376	296	1	institutional	institutional	ADJ
agb-376	296	2	ownership	ownership	NOUN
agb-376	296	3	and	and	CCONJ
agb-376	296	4	board	board	NOUN
agb-376	296	5	governance	governance	NOUN
agb-376	296	6	.	.	PUNCT
agb-376	297	1	a	a	DET
agb-376	297	2	structured	structured	ADJ
agb-376	297	3	literature	literature	NOUN
agb-376	297	4	review	review	NOUN
agb-376	297	5	on	on	ADP
agb-376	297	6	the	the	DET
agb-376	297	7	heterogeneous	heterogeneous	ADJ
agb-376	297	8	monitoring	monitoring	NOUN
agb-376	297	9	role	role	NOUN
agb-376	297	10	of	of	ADP
agb-376	297	11	institutional	institutional	ADJ
agb-376	297	12	investors	investor	NOUN
agb-376	297	13	.	.	PUNCT
agb-376	298	1	corporate	corporate	ADJ
agb-376	298	2	governance	governance	NOUN
agb-376	298	3	:	:	PUNCT
agb-376	298	4	the	the	DET
agb-376	298	5	international	international	ADJ
agb-376	298	6	journal	journal	NOUN
agb-376	298	7	of	of	ADP
agb-376	298	8	business	business	NOUN
agb-376	298	9	in	in	ADP
agb-376	298	10	society	society	NOUN
agb-376	298	11	,	,	PUNCT
agb-376	298	12	24(2	24(2	NUM
agb-376	298	13	)	)	PUNCT
agb-376	298	14	,	,	PUNCT
agb-376	298	15	225	225	NUM
agb-376	298	16	-	-	SYM
agb-376	298	17	263	263	NUM
agb-376	298	18	.	.	PUNCT
agb-376	299	1	doi	doi	NOUN
agb-376	299	2	:	:	PUNCT
agb-376	299	3	https://doi.org/10.1108/cg-10-2022-0414	https://doi.org/10.1108/cg-10-2022-0414	PROPN
agb-376	299	4	https://doi.org/10.1016/j.jclepro.2020.121943	https://doi.org/10.1016/j.jclepro.2020.121943	PROPN
agb-376	299	5	https://doi.org/10.1002/ijfe.2270	https://doi.org/10.1002/ijfe.2270	PROPN
agb-376	299	6	https://doi.org/10.22495/jgrv11i1siart1	https://doi.org/10.22495/jgrv11i1siart1	PROPN
agb-376	299	7	https://doi.org/10.1108/medar-03-2021-1226	https://doi.org/10.1108/medar-03-2021-1226	PROPN
agb-376	299	8	https://doi.org/10.1080/03088839.2019.1584408	https://doi.org/10.1080/03088839.2019.1584408	PROPN
agb-376	299	9	https://doi.org/10.1080/03088839.2019.1584408	https://doi.org/10.1080/03088839.2019.1584408	PROPN
agb-376	300	1	https://doi.org/10.1108/maj-02-2021-3039	https://doi.org/10.1108/maj-02-2021-3039	VERB
agb-376	300	2	https://doi.org/10.1108/maj-02-2021-3039	https://doi.org/10.1108/maj-02-2021-3039	VERB
agb-376	300	3	https://doi.org/10.1007/s11301-022-00264-x	https://doi.org/10.1007/s11301-022-00264-x	INTJ
agb-376	300	4	https://doi.org/10.1108/cg-10-2022-0414	https://doi.org/10.1108/cg-10-2022-0414	NOUN