id	sid	tid	token	lemma	pos
aijbe-117	1	1	contents	content	NOUN
aijbe-117	1	2	american	american	ADJ
aijbe-117	1	3	interdisciplinary	interdisciplinary	ADJ
aijbe-117	1	4	journal	journal	NOUN
aijbe-117	1	5	of	of	ADP
aijbe-117	1	6	business	business	NOUN
aijbe-117	1	7	and	and	CCONJ
aijbe-117	1	8	economics	economic	NOUN
aijbe-117	1	9	issn	issn	PROPN
aijbe-117	1	10	:	:	PUNCT
aijbe-117	1	11	2837	2837	NUM
aijbe-117	1	12	-	-	SYM
aijbe-117	1	13	1909|	1909|	NUM
aijbe-117	1	14	impact	impact	NOUN
aijbe-117	1	15	factor	factor	NOUN
aijbe-117	1	16	:	:	PUNCT
aijbe-117	1	17	4.6	4.6	NUM
aijbe-117	1	18	volume	volume	NOUN
aijbe-117	1	19	.	.	PUNCT
aijbe-117	2	1	9	9	NUM
aijbe-117	2	2	,	,	PUNCT
aijbe-117	2	3	number	number	NOUN
aijbe-117	2	4	2	2	NUM
aijbe-117	2	5	;	;	PUNCT
aijbe-117	2	6	april	april	PROPN
aijbe-117	2	7	-	-	PUNCT
aijbe-117	2	8	june	june	PROPN
aijbe-117	2	9	,	,	PUNCT
aijbe-117	2	10	2022	2022	NUM
aijbe-117	2	11	;	;	PUNCT
aijbe-117	2	12	published	publish	VERB
aijbe-117	2	13	by	by	ADP
aijbe-117	2	14	:	:	PUNCT
aijbe-117	2	15	scientific	scientific	ADJ
aijbe-117	2	16	and	and	CCONJ
aijbe-117	2	17	academic	academic	ADJ
aijbe-117	2	18	development	development	PROPN
aijbe-117	2	19	institute	institute	PROPN
aijbe-117	2	20	(	(	PUNCT
aijbe-117	2	21	sadi	sadi	PROPN
aijbe-117	2	22	)	)	PUNCT
aijbe-117	2	23	8933	8933	NUM
aijbe-117	3	1	willis	willis	PROPN
aijbe-117	3	2	ave	ave	PROPN
aijbe-117	3	3	los	los	PROPN
aijbe-117	3	4	angeles	angeles	PROPN
aijbe-117	3	5	,	,	PUNCT
aijbe-117	3	6	california	california	PROPN
aijbe-117	3	7	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	NUM
aijbe-117	3	8	10	10	NUM
aijbe-117	3	9	american	american	ADJ
aijbe-117	3	10	interdisciplinary	interdisciplinary	ADJ
aijbe-117	3	11	journal	journal	NOUN
aijbe-117	3	12	of	of	ADP
aijbe-117	3	13	business	business	NOUN
aijbe-117	3	14	and	and	CCONJ
aijbe-117	3	15	economics	economic	NOUN
aijbe-117	3	16	|	|	ADV
aijbe-117	3	17	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-117	3	18	analysing	analyse	VERB
aijbe-117	3	19	the	the	DET
aijbe-117	3	20	relationship	relationship	NOUN
aijbe-117	3	21	between	between	ADP
aijbe-117	3	22	covid-19	covid-19	PROPN
aijbe-117	3	23	and	and	CCONJ
aijbe-117	3	24	corporate	corporate	ADJ
aijbe-117	3	25	governance	governance	NOUN
aijbe-117	3	26	on	on	ADP
aijbe-117	3	27	the	the	DET
aijbe-117	3	28	issuing	issuing	NOUN
aijbe-117	3	29	date	date	NOUN
aijbe-117	3	30	of	of	ADP
aijbe-117	3	31	uk	uk	PROPN
aijbe-117	3	32	nonfinancial	nonfinancial	ADJ
aijbe-117	3	33	firm	firm	NOUN
aijbe-117	3	34	's	's	PART
aijbe-117	3	35	annual	annual	ADJ
aijbe-117	3	36	reports	report	NOUN
aijbe-117	3	37	rateb	rateb	PROPN
aijbe-117	3	38	m.	m.	PROPN
aijbe-117	3	39	alqatamin	alqatamin	PROPN
aijbe-117	3	40	and	and	CCONJ
aijbe-117	3	41	mohammad	mohammad	PROPN
aijbe-117	3	42	k.	k.	PROPN
aijbe-117	3	43	shbeilat	shbeilat	PROPN
aijbe-117	3	44	accounting	accounting	PROPN
aijbe-117	3	45	department	department	PROPN
aijbe-117	3	46	,	,	PUNCT
aijbe-117	3	47	faculty	faculty	NOUN
aijbe-117	3	48	of	of	ADP
aijbe-117	3	49	business	business	NOUN
aijbe-117	3	50	,	,	PUNCT
aijbe-117	3	51	tafila	tafila	NOUN
aijbe-117	3	52	technical	technical	ADJ
aijbe-117	3	53	university	university	PROPN
aijbe-117	3	54	,	,	PUNCT
aijbe-117	3	55	jordan	jordan	PROPN
aijbe-117	3	56	abstract	abstract	PROPN
aijbe-117	3	57	:	:	PUNCT
aijbe-117	3	58	this	this	DET
aijbe-117	3	59	study	study	NOUN
aijbe-117	3	60	examines	examine	VERB
aijbe-117	3	61	the	the	DET
aijbe-117	3	62	relationship	relationship	NOUN
aijbe-117	3	63	between	between	ADP
aijbe-117	3	64	corporate	corporate	ADJ
aijbe-117	3	65	governance	governance	NOUN
aijbe-117	3	66	factors	factor	NOUN
aijbe-117	3	67	,	,	PUNCT
aijbe-117	3	68	the	the	DET
aijbe-117	3	69	covid-19	covid-19	PROPN
aijbe-117	3	70	pandemic	pandemic	NOUN
aijbe-117	3	71	,	,	PUNCT
aijbe-117	3	72	and	and	CCONJ
aijbe-117	3	73	the	the	DET
aijbe-117	3	74	timing	timing	NOUN
aijbe-117	3	75	of	of	ADP
aijbe-117	3	76	annual	annual	ADJ
aijbe-117	3	77	reports	report	NOUN
aijbe-117	3	78	by	by	ADP
aijbe-117	3	79	uk	uk	PROPN
aijbe-117	3	80	non	non	ADJ
aijbe-117	3	81	-	-	ADJ
aijbe-117	3	82	financial	financial	ADJ
aijbe-117	3	83	companies	company	NOUN
aijbe-117	3	84	.	.	PUNCT
aijbe-117	4	1	the	the	DET
aijbe-117	4	2	study	study	NOUN
aijbe-117	4	3	is	be	AUX
aijbe-117	4	4	based	base	VERB
aijbe-117	4	5	on	on	ADP
aijbe-117	4	6	data	datum	NOUN
aijbe-117	4	7	from	from	ADP
aijbe-117	4	8	companies	company	NOUN
aijbe-117	4	9	listed	list	VERB
aijbe-117	4	10	on	on	ADP
aijbe-117	4	11	the	the	DET
aijbe-117	4	12	london	london	PROPN
aijbe-117	4	13	stock	stock	NOUN
aijbe-117	4	14	exchange	exchange	NOUN
aijbe-117	4	15	from	from	ADP
aijbe-117	4	16	2008	2008	NUM
aijbe-117	4	17	to	to	ADP
aijbe-117	4	18	2021	2021	NUM
aijbe-117	4	19	,	,	PUNCT
aijbe-117	4	20	and	and	CCONJ
aijbe-117	4	21	it	it	PRON
aijbe-117	4	22	employs	employ	VERB
aijbe-117	4	23	a	a	DET
aijbe-117	4	24	panel	panel	NOUN
aijbe-117	4	25	regression	regression	VERB
aijbe-117	4	26	random	random	ADJ
aijbe-117	4	27	effect	effect	NOUN
aijbe-117	4	28	model	model	NOUN
aijbe-117	4	29	to	to	PART
aijbe-117	4	30	analyze	analyze	VERB
aijbe-117	4	31	the	the	DET
aijbe-117	4	32	data	datum	NOUN
aijbe-117	4	33	.	.	PUNCT
aijbe-117	5	1	the	the	DET
aijbe-117	5	2	study	study	NOUN
aijbe-117	5	3	finds	find	VERB
aijbe-117	5	4	that	that	SCONJ
aijbe-117	5	5	there	there	PRON
aijbe-117	5	6	is	be	VERB
aijbe-117	5	7	a	a	DET
aijbe-117	5	8	significant	significant	ADJ
aijbe-117	5	9	association	association	NOUN
aijbe-117	5	10	between	between	ADP
aijbe-117	5	11	corporate	corporate	ADJ
aijbe-117	5	12	governance	governance	NOUN
aijbe-117	5	13	factors	factor	NOUN
aijbe-117	5	14	such	such	ADJ
aijbe-117	5	15	as	as	ADP
aijbe-117	5	16	board	board	NOUN
aijbe-117	5	17	size	size	NOUN
aijbe-117	5	18	,	,	PUNCT
aijbe-117	5	19	independency	independency	NOUN
aijbe-117	5	20	of	of	ADP
aijbe-117	5	21	board	board	NOUN
aijbe-117	5	22	,	,	PUNCT
aijbe-117	5	23	audit	audit	NOUN
aijbe-117	5	24	independence	independence	NOUN
aijbe-117	5	25	,	,	PUNCT
aijbe-117	5	26	audit	audit	NOUN
aijbe-117	5	27	experience	experience	NOUN
aijbe-117	5	28	,	,	PUNCT
aijbe-117	5	29	and	and	CCONJ
aijbe-117	5	30	the	the	DET
aijbe-117	5	31	timing	timing	NOUN
aijbe-117	5	32	of	of	ADP
aijbe-117	5	33	annual	annual	ADJ
aijbe-117	5	34	reports	report	NOUN
aijbe-117	5	35	.	.	PUNCT
aijbe-117	6	1	furthermore	furthermore	ADV
aijbe-117	6	2	,	,	PUNCT
aijbe-117	6	3	the	the	DET
aijbe-117	6	4	study	study	NOUN
aijbe-117	6	5	reveals	reveal	VERB
aijbe-117	6	6	that	that	SCONJ
aijbe-117	6	7	the	the	DET
aijbe-117	6	8	covid-19	covid-19	PROPN
aijbe-117	6	9	pandemic	pandemic	NOUN
aijbe-117	6	10	negatively	negatively	ADV
aijbe-117	6	11	affects	affect	VERB
aijbe-117	6	12	the	the	DET
aijbe-117	6	13	corporate	corporate	ADJ
aijbe-117	6	14	governance	governance	NOUN
aijbe-117	6	15	mechanisms	mechanism	NOUN
aijbe-117	6	16	that	that	PRON
aijbe-117	6	17	enhance	enhance	VERB
aijbe-117	6	18	the	the	DET
aijbe-117	6	19	timing	timing	NOUN
aijbe-117	6	20	of	of	ADP
aijbe-117	6	21	annual	annual	ADJ
aijbe-117	6	22	reports	report	NOUN
aijbe-117	6	23	.	.	PUNCT
aijbe-117	7	1	the	the	DET
aijbe-117	7	2	findings	finding	NOUN
aijbe-117	7	3	of	of	ADP
aijbe-117	7	4	this	this	DET
aijbe-117	7	5	study	study	NOUN
aijbe-117	7	6	are	be	AUX
aijbe-117	7	7	consistent	consistent	ADJ
aijbe-117	7	8	with	with	ADP
aijbe-117	7	9	prior	prior	ADJ
aijbe-117	7	10	research	research	NOUN
aijbe-117	7	11	indicating	indicate	VERB
aijbe-117	7	12	that	that	SCONJ
aijbe-117	7	13	the	the	DET
aijbe-117	7	14	quality	quality	NOUN
aijbe-117	7	15	of	of	ADP
aijbe-117	7	16	financial	financial	ADJ
aijbe-117	7	17	reporting	reporting	NOUN
aijbe-117	7	18	should	should	AUX
aijbe-117	7	19	be	be	AUX
aijbe-117	7	20	a	a	DET
aijbe-117	7	21	focus	focus	NOUN
aijbe-117	7	22	of	of	ADP
aijbe-117	7	23	policymakers	policymaker	NOUN
aijbe-117	7	24	and	and	CCONJ
aijbe-117	7	25	managers	manager	NOUN
aijbe-117	7	26	to	to	PART
aijbe-117	7	27	enable	enable	VERB
aijbe-117	7	28	investors	investor	NOUN
aijbe-117	7	29	to	to	PART
aijbe-117	7	30	take	take	VERB
aijbe-117	7	31	timely	timely	ADJ
aijbe-117	7	32	and	and	CCONJ
aijbe-117	7	33	informed	informed	ADJ
aijbe-117	7	34	decisions	decision	NOUN
aijbe-117	7	35	.	.	PUNCT
aijbe-117	8	1	thus	thus	ADV
aijbe-117	8	2	,	,	PUNCT
aijbe-117	8	3	timely	timely	ADJ
aijbe-117	8	4	submissions	submission	NOUN
aijbe-117	8	5	of	of	ADP
aijbe-117	8	6	financial	financial	ADJ
aijbe-117	8	7	reporting	reporting	NOUN
aijbe-117	8	8	are	be	AUX
aijbe-117	8	9	vital	vital	ADJ
aijbe-117	8	10	for	for	ADP
aijbe-117	8	11	both	both	CCONJ
aijbe-117	8	12	external	external	ADJ
aijbe-117	8	13	and	and	CCONJ
aijbe-117	8	14	internal	internal	ADJ
aijbe-117	8	15	users	user	NOUN
aijbe-117	8	16	since	since	SCONJ
aijbe-117	8	17	they	they	PRON
aijbe-117	8	18	provide	provide	VERB
aijbe-117	8	19	useful	useful	ADJ
aijbe-117	8	20	and	and	CCONJ
aijbe-117	8	21	updated	update	VERB
aijbe-117	8	22	information	information	NOUN
aijbe-117	8	23	allowing	allow	VERB
aijbe-117	8	24	them	they	PRON
aijbe-117	8	25	to	to	PART
aijbe-117	8	26	make	make	VERB
aijbe-117	8	27	the	the	DET
aijbe-117	8	28	right	right	ADJ
aijbe-117	8	29	decisions	decision	NOUN
aijbe-117	8	30	.	.	PUNCT
aijbe-117	9	1	keywords	keyword	NOUN
aijbe-117	9	2	:	:	PUNCT
aijbe-117	9	3	corporate	corporate	ADJ
aijbe-117	9	4	governance	governance	NOUN
aijbe-117	9	5	,	,	PUNCT
aijbe-117	9	6	annual	annual	ADJ
aijbe-117	9	7	reports	report	NOUN
aijbe-117	9	8	,	,	PUNCT
aijbe-117	9	9	financial	financial	ADJ
aijbe-117	9	10	reporting	reporting	NOUN
aijbe-117	9	11	,	,	PUNCT
aijbe-117	9	12	board	board	NOUN
aijbe-117	9	13	size	size	NOUN
aijbe-117	9	14	,	,	PUNCT
aijbe-117	9	15	audit	audit	NOUN
aijbe-117	9	16	independence	independence	NOUN
aijbe-117	9	17	.	.	PUNCT
aijbe-117	10	1	introduction	introduction	NOUN
aijbe-117	10	2	timely	timely	ADJ
aijbe-117	10	3	submissions	submission	NOUN
aijbe-117	10	4	of	of	ADP
aijbe-117	10	5	financial	financial	ADJ
aijbe-117	10	6	reports	report	NOUN
aijbe-117	10	7	are	be	AUX
aijbe-117	10	8	regarded	regard	VERB
aijbe-117	10	9	as	as	ADP
aijbe-117	10	10	essential	essential	ADJ
aijbe-117	10	11	for	for	ADP
aijbe-117	10	12	external	external	ADJ
aijbe-117	10	13	and	and	CCONJ
aijbe-117	10	14	internal	internal	ADJ
aijbe-117	10	15	users	user	NOUN
aijbe-117	10	16	,	,	PUNCT
aijbe-117	10	17	allowing	allow	VERB
aijbe-117	10	18	them	they	PRON
aijbe-117	10	19	to	to	PART
aijbe-117	10	20	make	make	VERB
aijbe-117	10	21	informed	informed	ADJ
aijbe-117	10	22	decisions	decision	NOUN
aijbe-117	10	23	.	.	PUNCT
aijbe-117	11	1	a	a	DET
aijbe-117	11	2	considerable	considerable	ADJ
aijbe-117	11	3	body	body	NOUN
aijbe-117	11	4	of	of	ADP
aijbe-117	11	5	literature	literature	NOUN
aijbe-117	11	6	has	have	AUX
aijbe-117	11	7	identified	identify	VERB
aijbe-117	11	8	corporate	corporate	ADJ
aijbe-117	11	9	governance	governance	NOUN
aijbe-117	11	10	as	as	ADP
aijbe-117	11	11	a	a	DET
aijbe-117	11	12	potential	potential	ADJ
aijbe-117	11	13	factor	factor	NOUN
aijbe-117	11	14	that	that	PRON
aijbe-117	11	15	influences	influence	VERB
aijbe-117	11	16	the	the	DET
aijbe-117	11	17	issuing	issuing	NOUN
aijbe-117	11	18	date	date	NOUN
aijbe-117	11	19	of	of	ADP
aijbe-117	11	20	annual	annual	ADJ
aijbe-117	11	21	reports	report	NOUN
aijbe-117	11	22	.	.	PUNCT
aijbe-117	12	1	the	the	DET
aijbe-117	12	2	board	board	NOUN
aijbe-117	12	3	of	of	ADP
aijbe-117	12	4	directors	director	NOUN
aijbe-117	12	5	is	be	AUX
aijbe-117	12	6	responsible	responsible	ADJ
aijbe-117	12	7	for	for	ADP
aijbe-117	12	8	issuing	issue	VERB
aijbe-117	12	9	a	a	DET
aijbe-117	12	10	company	company	NOUN
aijbe-117	12	11	's	's	PART
aijbe-117	12	12	financial	financial	ADJ
aijbe-117	12	13	annual	annual	ADJ
aijbe-117	12	14	reports	report	NOUN
aijbe-117	12	15	,	,	PUNCT
aijbe-117	12	16	which	which	PRON
aijbe-117	12	17	are	be	AUX
aijbe-117	12	18	disseminated	disseminate	VERB
aijbe-117	12	19	to	to	ADP
aijbe-117	12	20	the	the	DET
aijbe-117	12	21	public	public	NOUN
aijbe-117	12	22	.	.	PUNCT
aijbe-117	13	1	several	several	ADJ
aijbe-117	13	2	previous	previous	ADJ
aijbe-117	13	3	studies	study	NOUN
aijbe-117	13	4	have	have	AUX
aijbe-117	13	5	investigated	investigate	VERB
aijbe-117	13	6	the	the	DET
aijbe-117	13	7	relationship	relationship	NOUN
aijbe-117	13	8	between	between	ADP
aijbe-117	13	9	the	the	DET
aijbe-117	13	10	board	board	NOUN
aijbe-117	13	11	of	of	ADP
aijbe-117	13	12	directors	director	NOUN
aijbe-117	13	13	'	'	PART
aijbe-117	13	14	characteristics	characteristic	NOUN
aijbe-117	13	15	and	and	CCONJ
aijbe-117	13	16	the	the	DET
aijbe-117	13	17	timing	timing	NOUN
aijbe-117	13	18	of	of	ADP
aijbe-117	13	19	financial	financial	ADJ
aijbe-117	13	20	annual	annual	ADJ
aijbe-117	13	21	reports	report	NOUN
aijbe-117	13	22	,	,	PUNCT
aijbe-117	13	23	but	but	CCONJ
aijbe-117	13	24	their	their	PRON
aijbe-117	13	25	findings	finding	NOUN
aijbe-117	13	26	are	be	AUX
aijbe-117	13	27	mixed	mixed	ADJ
aijbe-117	13	28	.	.	PUNCT
aijbe-117	14	1	hence	hence	ADV
aijbe-117	14	2	,	,	PUNCT
aijbe-117	14	3	it	it	PRON
aijbe-117	14	4	is	be	AUX
aijbe-117	14	5	crucial	crucial	ADJ
aijbe-117	14	6	to	to	PART
aijbe-117	14	7	explore	explore	VERB
aijbe-117	14	8	further	far	ADV
aijbe-117	14	9	how	how	SCONJ
aijbe-117	14	10	the	the	DET
aijbe-117	14	11	corporate	corporate	ADJ
aijbe-117	14	12	governance	governance	NOUN
aijbe-117	14	13	structure	structure	NOUN
aijbe-117	14	14	can	can	AUX
aijbe-117	14	15	impact	impact	VERB
aijbe-117	14	16	financial	financial	ADJ
aijbe-117	14	17	reporting	reporting	NOUN
aijbe-117	14	18	.	.	PUNCT
aijbe-117	15	1	moreover	moreover	ADV
aijbe-117	15	2	,	,	PUNCT
aijbe-117	15	3	the	the	DET
aijbe-117	15	4	covid-19	covid-19	PROPN
aijbe-117	15	5	pandemic	pandemic	NOUN
aijbe-117	15	6	has	have	AUX
aijbe-117	15	7	presented	present	VERB
aijbe-117	15	8	a	a	DET
aijbe-117	15	9	significant	significant	ADJ
aijbe-117	15	10	challenge	challenge	NOUN
aijbe-117	15	11	to	to	ADP
aijbe-117	15	12	corporate	corporate	ADJ
aijbe-117	15	13	governance	governance	NOUN
aijbe-117	15	14	mechanisms	mechanism	NOUN
aijbe-117	15	15	that	that	PRON
aijbe-117	15	16	enhance	enhance	VERB
aijbe-117	15	17	the	the	DET
aijbe-117	15	18	timing	timing	NOUN
aijbe-117	15	19	of	of	ADP
aijbe-117	15	20	annual	annual	ADJ
aijbe-117	15	21	reports	report	NOUN
aijbe-117	15	22	.	.	PUNCT
aijbe-117	16	1	given	give	VERB
aijbe-117	16	2	the	the	DET
aijbe-117	16	3	unprecedented	unprecedented	ADJ
aijbe-117	16	4	impact	impact	NOUN
aijbe-117	16	5	of	of	ADP
aijbe-117	16	6	the	the	DET
aijbe-117	16	7	pandemic	pandemic	NOUN
aijbe-117	16	8	,	,	PUNCT
aijbe-117	16	9	it	it	PRON
aijbe-117	16	10	is	be	AUX
aijbe-117	16	11	essential	essential	ADJ
aijbe-117	16	12	to	to	PART
aijbe-117	16	13	study	study	VERB
aijbe-117	16	14	the	the	DET
aijbe-117	16	15	effect	effect	NOUN
aijbe-117	16	16	of	of	ADP
aijbe-117	16	17	covid-19	covid-19	PROPN
aijbe-117	16	18	on	on	ADP
aijbe-117	16	19	financial	financial	ADJ
aijbe-117	16	20	reporting	reporting	NOUN
aijbe-117	16	21	.	.	PUNCT
aijbe-117	17	1	therefore	therefore	ADV
aijbe-117	17	2	,	,	PUNCT
aijbe-117	17	3	this	this	DET
aijbe-117	17	4	study	study	NOUN
aijbe-117	17	5	aims	aim	VERB
aijbe-117	17	6	to	to	PART
aijbe-117	17	7	examine	examine	VERB
aijbe-117	17	8	the	the	DET
aijbe-117	17	9	relationship	relationship	NOUN
aijbe-117	17	10	between	between	ADP
aijbe-117	17	11	corporate	corporate	ADJ
aijbe-117	17	12	governance	governance	NOUN
aijbe-117	17	13	factors	factor	NOUN
aijbe-117	17	14	,	,	PUNCT
aijbe-117	17	15	the	the	DET
aijbe-117	17	16	covid-19	covid-19	PROPN
aijbe-117	17	17	pandemic	pandemic	NOUN
aijbe-117	17	18	,	,	PUNCT
aijbe-117	17	19	and	and	CCONJ
aijbe-117	17	20	the	the	DET
aijbe-117	17	21	issuing	issuing	NOUN
aijbe-117	17	22	date	date	NOUN
aijbe-117	17	23	of	of	ADP
aijbe-117	17	24	annual	annual	ADJ
aijbe-117	17	25	reports	report	NOUN
aijbe-117	17	26	by	by	ADP
aijbe-117	17	27	non	non	ADJ
aijbe-117	17	28	-	-	ADJ
aijbe-117	17	29	financial	financial	ADJ
aijbe-117	17	30	uk	uk	PROPN
aijbe-117	17	31	companies	company	NOUN
aijbe-117	17	32	.	.	PUNCT
aijbe-117	18	1	this	this	DET
aijbe-117	18	2	study	study	NOUN
aijbe-117	18	3	adds	add	VERB
aijbe-117	18	4	to	to	ADP
aijbe-117	18	5	the	the	DET
aijbe-117	18	6	existing	exist	VERB
aijbe-117	18	7	literature	literature	NOUN
aijbe-117	18	8	by	by	ADP
aijbe-117	18	9	providing	provide	VERB
aijbe-117	18	10	empirical	empirical	ADJ
aijbe-117	18	11	evidence	evidence	NOUN
aijbe-117	18	12	of	of	ADP
aijbe-117	18	13	the	the	DET
aijbe-117	18	14	relationship	relationship	NOUN
aijbe-117	18	15	between	between	ADP
aijbe-117	18	16	issuing	issue	VERB
aijbe-117	18	17	date	date	NOUN
aijbe-117	18	18	of	of	ADP
aijbe-117	18	19	annual	annual	ADJ
aijbe-117	18	20	reports	report	NOUN
aijbe-117	18	21	,	,	PUNCT
aijbe-117	18	22	corporate	corporate	ADJ
aijbe-117	18	23	governance	governance	NOUN
aijbe-117	18	24	,	,	PUNCT
aijbe-117	18	25	and	and	CCONJ
aijbe-117	18	26	the	the	DET
aijbe-117	18	27	covid-19	covid-19	PROPN
aijbe-117	18	28	pandemic	pandemic	NOUN
aijbe-117	18	29	.	.	PUNCT
aijbe-117	19	1	the	the	DET
aijbe-117	19	2	study	study	NOUN
aijbe-117	19	3	uses	use	VERB
aijbe-117	19	4	data	datum	NOUN
aijbe-117	19	5	from	from	ADP
aijbe-117	19	6	2008	2008	NUM
aijbe-117	19	7	to	to	ADP
aijbe-117	19	8	2021	2021	NUM
aijbe-117	19	9	and	and	CCONJ
aijbe-117	19	10	employs	employ	VERB
aijbe-117	19	11	a	a	DET
aijbe-117	19	12	panel	panel	NOUN
aijbe-117	19	13	regression	regression	VERB
aijbe-117	19	14	random	random	ADJ
aijbe-117	19	15	effect	effect	NOUN
aijbe-117	19	16	method	method	NOUN
aijbe-117	19	17	to	to	PART
aijbe-117	19	18	analyze	analyze	VERB
aijbe-117	19	19	the	the	DET
aijbe-117	19	20	data	datum	NOUN
aijbe-117	19	21	.	.	PUNCT
aijbe-117	20	1	this	this	DET
aijbe-117	20	2	study	study	NOUN
aijbe-117	20	3	's	's	PART
aijbe-117	20	4	findings	finding	NOUN
aijbe-117	20	5	can	can	AUX
aijbe-117	20	6	contribute	contribute	VERB
aijbe-117	20	7	to	to	ADP
aijbe-117	20	8	policymakers	policymaker	NOUN
aijbe-117	20	9	and	and	CCONJ
aijbe-117	20	10	managers	manager	NOUN
aijbe-117	20	11	'	'	PART
aijbe-117	20	12	decision	decision	NOUN
aijbe-117	20	13	-	-	PUNCT
aijbe-117	20	14	making	make	VERB
aijbe-117	20	15	process	process	NOUN
aijbe-117	20	16	by	by	ADP
aijbe-117	20	17	emphasizing	emphasize	VERB
aijbe-117	20	18	the	the	DET
aijbe-117	20	19	importance	importance	NOUN
aijbe-117	20	20	of	of	ADP
aijbe-117	20	21	the	the	DET
aijbe-117	20	22	quality	quality	NOUN
aijbe-117	20	23	of	of	ADP
aijbe-117	20	24	financial	financial	ADJ
aijbe-117	20	25	reporting	reporting	NOUN
aijbe-117	20	26	and	and	CCONJ
aijbe-117	20	27	timely	timely	ADJ
aijbe-117	20	28	submissions	submission	NOUN
aijbe-117	20	29	in	in	ADP
aijbe-117	20	30	enhancing	enhance	VERB
aijbe-117	20	31	transparency	transparency	NOUN
aijbe-117	20	32	and	and	CCONJ
aijbe-117	20	33	accountability	accountability	NOUN
aijbe-117	20	34	.	.	PUNCT
aijbe-117	21	1	rateb	rateb	PROPN
aijbe-117	21	2	m.	m.	PROPN
aijbe-117	21	3	alqatamin	alqatamin	PROPN
aijbe-117	21	4	and	and	CCONJ
aijbe-117	21	5	mohammad	mohammad	PROPN
aijbe-117	21	6	k.	k.	PROPN
aijbe-117	21	7	shbeilat	shbeilat	PROPN
aijbe-117	21	8	(	(	PUNCT
aijbe-117	21	9	2022	2022	NUM
aijbe-117	21	10	)	)	PUNCT
aijbe-117	21	11	11	11	NUM
aijbe-117	21	12	american	american	ADJ
aijbe-117	21	13	interdisciplinary	interdisciplinary	ADJ
aijbe-117	21	14	journal	journal	NOUN
aijbe-117	21	15	of	of	ADP
aijbe-117	21	16	business	business	NOUN
aijbe-117	21	17	and	and	CCONJ
aijbe-117	21	18	economics	economic	NOUN
aijbe-117	22	1	|	|	ADV
aijbe-117	22	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADP
aijbe-117	22	3	literature	literature	NOUN
aijbe-117	22	4	review	review	VERB
aijbe-117	22	5	the	the	DET
aijbe-117	22	6	timeliness	timeliness	NOUN
aijbe-117	22	7	of	of	ADP
aijbe-117	22	8	submissions	submission	NOUN
aijbe-117	22	9	of	of	ADP
aijbe-117	22	10	financial	financial	ADJ
aijbe-117	22	11	reporting	reporting	NOUN
aijbe-117	22	12	is	be	AUX
aijbe-117	22	13	considered	consider	VERB
aijbe-117	22	14	vital	vital	ADJ
aijbe-117	22	15	for	for	ADP
aijbe-117	22	16	both	both	CCONJ
aijbe-117	22	17	external	external	ADJ
aijbe-117	22	18	and	and	CCONJ
aijbe-117	22	19	internal	internal	ADJ
aijbe-117	22	20	users	user	NOUN
aijbe-117	22	21	since	since	SCONJ
aijbe-117	22	22	it	it	PRON
aijbe-117	22	23	provides	provide	VERB
aijbe-117	22	24	useful	useful	ADJ
aijbe-117	22	25	and	and	CCONJ
aijbe-117	22	26	updated	update	VERB
aijbe-117	22	27	information	information	NOUN
aijbe-117	22	28	allowing	allow	VERB
aijbe-117	22	29	them	they	PRON
aijbe-117	22	30	to	to	PART
aijbe-117	22	31	make	make	VERB
aijbe-117	22	32	the	the	DET
aijbe-117	22	33	right	right	ADJ
aijbe-117	22	34	decisions	decision	NOUN
aijbe-117	22	35	(	(	PUNCT
aijbe-117	22	36	gunarsih	gunarsih	ADJ
aijbe-117	22	37	2011	2011	NUM
aijbe-117	22	38	;	;	PUNCT
aijbe-117	22	39	beest	be	ADJ
aijbe-117	22	40	et	et	PROPN
aijbe-117	22	41	al	al	PROPN
aijbe-117	22	42	.	.	PROPN
aijbe-117	22	43	2009	2009	NUM
aijbe-117	22	44	)	)	PUNCT
aijbe-117	22	45	.	.	PUNCT
aijbe-117	23	1	furthermore	furthermore	ADV
aijbe-117	23	2	,	,	PUNCT
aijbe-117	23	3	previous	previous	ADJ
aijbe-117	23	4	literature	literature	NOUN
aijbe-117	23	5	reveals	reveal	VERB
aijbe-117	23	6	that	that	SCONJ
aijbe-117	23	7	the	the	DET
aijbe-117	23	8	issuing	issuing	NOUN
aijbe-117	23	9	date	date	NOUN
aijbe-117	23	10	of	of	ADP
aijbe-117	23	11	annual	annual	ADJ
aijbe-117	23	12	reports	report	NOUN
aijbe-117	23	13	is	be	AUX
aijbe-117	23	14	influenced	influence	VERB
aijbe-117	23	15	by	by	ADP
aijbe-117	23	16	corporate	corporate	ADJ
aijbe-117	23	17	governance	governance	NOUN
aijbe-117	23	18	.	.	PUNCT
aijbe-117	24	1	with	with	ADP
aijbe-117	24	2	respect	respect	NOUN
aijbe-117	24	3	to	to	ADP
aijbe-117	24	4	the	the	DET
aijbe-117	24	5	board	board	NOUN
aijbe-117	24	6	characteristics	characteristic	NOUN
aijbe-117	24	7	,	,	PUNCT
aijbe-117	24	8	several	several	ADJ
aijbe-117	24	9	studies	study	NOUN
aijbe-117	24	10	have	have	AUX
aijbe-117	24	11	investigated	investigate	VERB
aijbe-117	24	12	the	the	DET
aijbe-117	24	13	association	association	NOUN
aijbe-117	24	14	between	between	ADP
aijbe-117	24	15	the	the	DET
aijbe-117	24	16	board	board	NOUN
aijbe-117	24	17	of	of	ADP
aijbe-117	24	18	directors	director	NOUN
aijbe-117	24	19	and	and	CCONJ
aijbe-117	24	20	issuing	issue	VERB
aijbe-117	24	21	date	date	NOUN
aijbe-117	24	22	of	of	ADP
aijbe-117	24	23	annual	annual	ADJ
aijbe-117	24	24	reports	report	NOUN
aijbe-117	24	25	and	and	CCONJ
aijbe-117	24	26	found	find	VERB
aijbe-117	24	27	a	a	DET
aijbe-117	24	28	strong	strong	ADJ
aijbe-117	24	29	correlation	correlation	NOUN
aijbe-117	24	30	exists	exist	VERB
aijbe-117	24	31	as	as	SCONJ
aijbe-117	24	32	it	it	PRON
aijbe-117	24	33	is	be	AUX
aijbe-117	24	34	the	the	DET
aijbe-117	24	35	board	board	NOUN
aijbe-117	24	36	of	of	ADP
aijbe-117	24	37	directors	director	NOUN
aijbe-117	24	38	with	with	ADP
aijbe-117	24	39	the	the	DET
aijbe-117	24	40	authority	authority	NOUN
aijbe-117	24	41	to	to	PART
aijbe-117	24	42	issue	issue	VERB
aijbe-117	24	43	company	company	NOUN
aijbe-117	24	44	’s	’s	PART
aijbe-117	24	45	financial	financial	ADJ
aijbe-117	24	46	annual	annual	ADJ
aijbe-117	24	47	reports	report	NOUN
aijbe-117	24	48	and	and	CCONJ
aijbe-117	24	49	thus	thus	ADV
aijbe-117	24	50	disseminated	disseminate	VERB
aijbe-117	24	51	to	to	ADP
aijbe-117	24	52	the	the	DET
aijbe-117	24	53	public	public	NOUN
aijbe-117	24	54	.	.	PUNCT
aijbe-117	25	1	for	for	ADP
aijbe-117	25	2	example	example	NOUN
aijbe-117	25	3	,	,	PUNCT
aijbe-117	25	4	daoud	daoud	PROPN
aijbe-117	25	5	et	et	PROPN
aijbe-117	25	6	al	al	PROPN
aijbe-117	25	7	.	.	PROPN
aijbe-117	25	8	(	(	PUNCT
aijbe-117	25	9	2014a	2014a	NUM
aijbe-117	25	10	)	)	PUNCT
aijbe-117	25	11	investigated	investigate	VERB
aijbe-117	25	12	the	the	DET
aijbe-117	25	13	relationship	relationship	NOUN
aijbe-117	25	14	between	between	ADP
aijbe-117	25	15	the	the	DET
aijbe-117	25	16	board	board	NOUN
aijbe-117	25	17	of	of	ADP
aijbe-117	25	18	director	director	NOUN
aijbe-117	25	19	’s	’s	PART
aijbe-117	25	20	characteristics	characteristic	NOUN
aijbe-117	25	21	and	and	CCONJ
aijbe-117	25	22	issuing	issue	VERB
aijbe-117	25	23	date	date	NOUN
aijbe-117	25	24	of	of	ADP
aijbe-117	25	25	annual	annual	ADJ
aijbe-117	25	26	financial	financial	ADJ
aijbe-117	25	27	reports	report	NOUN
aijbe-117	25	28	among	among	ADP
aijbe-117	25	29	jordanian	jordanian	ADJ
aijbe-117	25	30	listed	list	VERB
aijbe-117	25	31	companies	company	NOUN
aijbe-117	25	32	.	.	PUNCT
aijbe-117	26	1	their	their	PRON
aijbe-117	26	2	study	study	NOUN
aijbe-117	26	3	concluded	conclude	VERB
aijbe-117	26	4	that	that	SCONJ
aijbe-117	26	5	firms	firm	NOUN
aijbe-117	26	6	with	with	ADP
aijbe-117	26	7	a	a	DET
aijbe-117	26	8	smaller	small	ADJ
aijbe-117	26	9	board	board	NOUN
aijbe-117	26	10	size	size	NOUN
aijbe-117	26	11	are	be	AUX
aijbe-117	26	12	willing	willing	ADJ
aijbe-117	26	13	to	to	PART
aijbe-117	26	14	issue	issue	VERB
aijbe-117	26	15	their	their	PRON
aijbe-117	26	16	financial	financial	ADJ
aijbe-117	26	17	reporting	reporting	NOUN
aijbe-117	26	18	faster	fast	ADV
aijbe-117	26	19	than	than	ADP
aijbe-117	26	20	those	those	PRON
aijbe-117	26	21	with	with	ADP
aijbe-117	26	22	a	a	DET
aijbe-117	26	23	larger	large	ADJ
aijbe-117	26	24	board	board	NOUN
aijbe-117	26	25	.	.	PUNCT
aijbe-117	27	1	however	however	ADV
aijbe-117	27	2	,	,	PUNCT
aijbe-117	27	3	they	they	PRON
aijbe-117	27	4	fail	fail	VERB
aijbe-117	27	5	to	to	PART
aijbe-117	27	6	find	find	VERB
aijbe-117	27	7	evidence	evidence	NOUN
aijbe-117	27	8	of	of	ADP
aijbe-117	27	9	independent	independent	ADJ
aijbe-117	27	10	directors	director	NOUN
aijbe-117	27	11	and	and	CCONJ
aijbe-117	27	12	the	the	DET
aijbe-117	27	13	timeliness	timeliness	NOUN
aijbe-117	27	14	of	of	ADP
aijbe-117	27	15	financial	financial	ADJ
aijbe-117	27	16	reporting	reporting	NOUN
aijbe-117	27	17	.	.	PUNCT
aijbe-117	28	1	this	this	DET
aijbe-117	28	2	result	result	NOUN
aijbe-117	28	3	is	be	AUX
aijbe-117	28	4	in	in	ADP
aijbe-117	28	5	line	line	NOUN
aijbe-117	28	6	with	with	ADP
aijbe-117	28	7	findings	finding	NOUN
aijbe-117	28	8	of	of	ADP
aijbe-117	28	9	ibadin	ibadin	PROPN
aijbe-117	28	10	et	et	PROPN
aijbe-117	28	11	al	al	PROPN
aijbe-117	28	12	.	.	PROPN
aijbe-117	29	1	(	(	PUNCT
aijbe-117	29	2	2012	2012	NUM
aijbe-117	29	3	)	)	PUNCT
aijbe-117	29	4	,	,	PUNCT
aijbe-117	29	5	who	who	PRON
aijbe-117	29	6	confirmed	confirm	VERB
aijbe-117	29	7	that	that	SCONJ
aijbe-117	29	8	there	there	PRON
aijbe-117	29	9	is	be	VERB
aijbe-117	29	10	no	no	DET
aijbe-117	29	11	association	association	NOUN
aijbe-117	29	12	between	between	ADP
aijbe-117	29	13	board	board	NOUN
aijbe-117	29	14	independence	independence	NOUN
aijbe-117	29	15	and	and	CCONJ
aijbe-117	29	16	issuing	issuing	NOUN
aijbe-117	29	17	dated	date	VERB
aijbe-117	29	18	of	of	ADP
aijbe-117	29	19	financial	financial	ADJ
aijbe-117	29	20	annual	annual	ADJ
aijbe-117	29	21	reports	report	NOUN
aijbe-117	29	22	.	.	PUNCT
aijbe-117	30	1	their	their	PRON
aijbe-117	30	2	results	result	NOUN
aijbe-117	30	3	are	be	AUX
aijbe-117	30	4	consistent	consistent	ADJ
aijbe-117	30	5	with	with	ADP
aijbe-117	30	6	the	the	DET
aijbe-117	30	7	findings	finding	NOUN
aijbe-117	30	8	of	of	ADP
aijbe-117	30	9	nelson	nelson	PROPN
aijbe-117	30	10	and	and	CCONJ
aijbe-117	30	11	shukeri	shukeri	PROPN
aijbe-117	30	12	(	(	PUNCT
aijbe-117	30	13	2011	2011	NUM
aijbe-117	30	14	)	)	PUNCT
aijbe-117	30	15	,	,	PUNCT
aijbe-117	30	16	who	who	PRON
aijbe-117	30	17	studied	study	VERB
aijbe-117	30	18	the	the	DET
aijbe-117	30	19	effect	effect	NOUN
aijbe-117	30	20	of	of	ADP
aijbe-117	30	21	board	board	NOUN
aijbe-117	30	22	independence	independence	NOUN
aijbe-117	30	23	on	on	ADP
aijbe-117	30	24	audit	audit	NOUN
aijbe-117	30	25	report	report	NOUN
aijbe-117	30	26	timeliness	timeliness	NOUN
aijbe-117	30	27	among	among	ADP
aijbe-117	30	28	malaysian	malaysian	ADJ
aijbe-117	30	29	listed	list	VERB
aijbe-117	30	30	companies	company	NOUN
aijbe-117	30	31	;	;	PUNCT
aijbe-117	30	32	they	they	PRON
aijbe-117	30	33	failed	fail	VERB
aijbe-117	30	34	to	to	PART
aijbe-117	30	35	find	find	VERB
aijbe-117	30	36	any	any	DET
aijbe-117	30	37	association	association	NOUN
aijbe-117	30	38	between	between	ADP
aijbe-117	30	39	board	board	NOUN
aijbe-117	30	40	independence	independence	NOUN
aijbe-117	30	41	and	and	CCONJ
aijbe-117	30	42	audit	audit	NOUN
aijbe-117	30	43	report	report	NOUN
aijbe-117	30	44	timeliness	timeliness	NOUN
aijbe-117	30	45	.	.	PUNCT
aijbe-117	31	1	similarly	similarly	ADV
aijbe-117	31	2	,	,	PUNCT
aijbe-117	31	3	ibadin	ibadin	VERB
aijbe-117	31	4	et	et	PROPN
aijbe-117	31	5	al	al	PROPN
aijbe-117	31	6	.	.	PROPN
aijbe-117	32	1	(	(	PUNCT
aijbe-117	32	2	2012	2012	NUM
aijbe-117	32	3	)	)	PUNCT
aijbe-117	32	4	studied	study	VERB
aijbe-117	32	5	the	the	DET
aijbe-117	32	6	relationship	relationship	NOUN
aijbe-117	32	7	between	between	ADP
aijbe-117	32	8	corporate	corporate	ADJ
aijbe-117	32	9	governance	governance	NOUN
aijbe-117	32	10	characteristics	characteristic	NOUN
aijbe-117	32	11	and	and	CCONJ
aijbe-117	32	12	the	the	DET
aijbe-117	32	13	timeliness	timeliness	NOUN
aijbe-117	32	14	of	of	ADP
aijbe-117	32	15	financial	financial	ADJ
aijbe-117	32	16	reporting	reporting	NOUN
aijbe-117	32	17	among	among	ADP
aijbe-117	32	18	nigerian	nigerian	ADJ
aijbe-117	32	19	companies	company	NOUN
aijbe-117	32	20	.	.	PUNCT
aijbe-117	33	1	their	their	PRON
aijbe-117	33	2	study	study	NOUN
aijbe-117	33	3	shows	show	VERB
aijbe-117	33	4	that	that	SCONJ
aijbe-117	33	5	there	there	PRON
aijbe-117	33	6	is	be	VERB
aijbe-117	33	7	no	no	DET
aijbe-117	33	8	relationship	relationship	NOUN
aijbe-117	33	9	between	between	ADP
aijbe-117	33	10	board	board	NOUN
aijbe-117	33	11	independence	independence	NOUN
aijbe-117	33	12	and	and	CCONJ
aijbe-117	33	13	the	the	DET
aijbe-117	33	14	timeliness	timeliness	NOUN
aijbe-117	33	15	of	of	ADP
aijbe-117	33	16	financial	financial	ADJ
aijbe-117	33	17	reporting	reporting	NOUN
aijbe-117	33	18	.	.	PUNCT
aijbe-117	34	1	conversely	conversely	ADV
aijbe-117	34	2	,	,	PUNCT
aijbe-117	34	3	dimitropoulos	dimitropoulo	NOUN
aijbe-117	34	4	and	and	CCONJ
aijbe-117	34	5	asteriou	asteriou	NOUN
aijbe-117	34	6	(	(	PUNCT
aijbe-117	34	7	2010	2010	NUM
aijbe-117	34	8	)	)	PUNCT
aijbe-117	34	9	and	and	CCONJ
aijbe-117	34	10	persons	person	NOUN
aijbe-117	34	11	(	(	PUNCT
aijbe-117	34	12	2009	2009	NUM
aijbe-117	34	13	)	)	PUNCT
aijbe-117	34	14	find	find	VERB
aijbe-117	34	15	that	that	SCONJ
aijbe-117	34	16	independent	independent	ADJ
aijbe-117	34	17	board	board	NOUN
aijbe-117	34	18	members	member	NOUN
aijbe-117	34	19	have	have	VERB
aijbe-117	34	20	a	a	DET
aijbe-117	34	21	positive	positive	ADJ
aijbe-117	34	22	and	and	CCONJ
aijbe-117	34	23	significant	significant	ADJ
aijbe-117	34	24	effect	effect	NOUN
aijbe-117	34	25	on	on	ADP
aijbe-117	34	26	the	the	DET
aijbe-117	34	27	timeliness	timeliness	NOUN
aijbe-117	34	28	of	of	ADP
aijbe-117	34	29	financial	financial	ADJ
aijbe-117	34	30	reporting	reporting	NOUN
aijbe-117	34	31	.	.	PUNCT
aijbe-117	35	1	in	in	ADP
aijbe-117	35	2	addition	addition	NOUN
aijbe-117	35	3	,	,	PUNCT
aijbe-117	35	4	abdullah	abdullah	PROPN
aijbe-117	35	5	(	(	PUNCT
aijbe-117	35	6	2006a	2006a	NUM
aijbe-117	35	7	)	)	PUNCT
aijbe-117	35	8	,	,	PUNCT
aijbe-117	35	9	by	by	ADP
aijbe-117	35	10	using	use	VERB
aijbe-117	35	11	the	the	DET
aijbe-117	35	12	sample	sample	NOUN
aijbe-117	35	13	of	of	ADP
aijbe-117	35	14	malaysian	malaysian	ADJ
aijbe-117	35	15	listed	list	VERB
aijbe-117	35	16	companies	company	NOUN
aijbe-117	35	17	,	,	PUNCT
aijbe-117	35	18	examined	examine	VERB
aijbe-117	35	19	the	the	DET
aijbe-117	35	20	association	association	NOUN
aijbe-117	35	21	between	between	ADP
aijbe-117	35	22	board	board	NOUN
aijbe-117	35	23	of	of	ADP
aijbe-117	35	24	directors	director	NOUN
aijbe-117	35	25	independence	independence	NOUN
aijbe-117	35	26	and	and	CCONJ
aijbe-117	35	27	timeliness	timeliness	NOUN
aijbe-117	35	28	of	of	ADP
aijbe-117	35	29	annual	annual	ADJ
aijbe-117	35	30	financial	financial	ADJ
aijbe-117	35	31	reports	report	NOUN
aijbe-117	35	32	.	.	PUNCT
aijbe-117	36	1	his	his	PRON
aijbe-117	36	2	study	study	NOUN
aijbe-117	36	3	documents	document	VERB
aijbe-117	36	4	a	a	DET
aijbe-117	36	5	significant	significant	ADJ
aijbe-117	36	6	association	association	NOUN
aijbe-117	36	7	between	between	ADP
aijbe-117	36	8	board	board	NOUN
aijbe-117	36	9	of	of	ADP
aijbe-117	36	10	director	director	NOUN
aijbe-117	36	11	independence	independence	NOUN
aijbe-117	36	12	and	and	CCONJ
aijbe-117	36	13	timeliness	timeliness	NOUN
aijbe-117	36	14	of	of	ADP
aijbe-117	36	15	financial	financial	ADJ
aijbe-117	36	16	reporting	reporting	NOUN
aijbe-117	36	17	.	.	PUNCT
aijbe-117	37	1	furthermore	furthermore	ADV
aijbe-117	37	2	,	,	PUNCT
aijbe-117	37	3	afify	afify	VERB
aijbe-117	37	4	(	(	PUNCT
aijbe-117	37	5	2009	2009	NUM
aijbe-117	37	6	)	)	PUNCT
aijbe-117	37	7	shows	show	VERB
aijbe-117	37	8	that	that	SCONJ
aijbe-117	37	9	board	board	NOUN
aijbe-117	37	10	independence	independence	NOUN
aijbe-117	37	11	is	be	AUX
aijbe-117	37	12	significantly	significantly	ADV
aijbe-117	37	13	related	relate	VERB
aijbe-117	37	14	to	to	ADP
aijbe-117	37	15	the	the	DET
aijbe-117	37	16	timeliness	timeliness	NOUN
aijbe-117	37	17	of	of	ADP
aijbe-117	37	18	financial	financial	ADJ
aijbe-117	37	19	reporting	reporting	NOUN
aijbe-117	37	20	.	.	PUNCT
aijbe-117	38	1	odit	odit	NOUN
aijbe-117	38	2	(	(	PUNCT
aijbe-117	38	3	2015b	2015b	NUM
aijbe-117	38	4	)	)	PUNCT
aijbe-117	38	5	states	state	VERB
aijbe-117	38	6	that	that	PRON
aijbe-117	38	7	board	board	NOUN
aijbe-117	38	8	diversity	diversity	NOUN
aijbe-117	38	9	reduces	reduce	VERB
aijbe-117	38	10	the	the	DET
aijbe-117	38	11	number	number	NOUN
aijbe-117	38	12	of	of	ADP
aijbe-117	38	13	days	day	NOUN
aijbe-117	38	14	before	before	SCONJ
aijbe-117	38	15	information	information	NOUN
aijbe-117	38	16	is	be	AUX
aijbe-117	38	17	announced	announce	VERB
aijbe-117	38	18	,	,	PUNCT
aijbe-117	38	19	which	which	PRON
aijbe-117	38	20	improves	improve	VERB
aijbe-117	38	21	the	the	DET
aijbe-117	38	22	timeliness	timeliness	NOUN
aijbe-117	38	23	of	of	ADP
aijbe-117	38	24	financial	financial	ADJ
aijbe-117	38	25	reporting	reporting	NOUN
aijbe-117	38	26	.	.	PUNCT
aijbe-117	39	1	the	the	DET
aijbe-117	39	2	results	result	NOUN
aijbe-117	39	3	of	of	ADP
aijbe-117	39	4	the	the	DET
aijbe-117	39	5	study	study	NOUN
aijbe-117	39	6	recommended	recommend	VERB
aijbe-117	39	7	that	that	SCONJ
aijbe-117	39	8	the	the	DET
aijbe-117	39	9	quality	quality	NOUN
aijbe-117	39	10	of	of	ADP
aijbe-117	39	11	financial	financial	ADJ
aijbe-117	39	12	reporting	reporting	NOUN
aijbe-117	39	13	should	should	AUX
aijbe-117	39	14	be	be	AUX
aijbe-117	39	15	a	a	DET
aijbe-117	39	16	focus	focus	NOUN
aijbe-117	39	17	of	of	ADP
aijbe-117	39	18	policymakers	policymaker	NOUN
aijbe-117	39	19	and	and	CCONJ
aijbe-117	39	20	managers	manager	NOUN
aijbe-117	39	21	to	to	PART
aijbe-117	39	22	allow	allow	VERB
aijbe-117	39	23	investors	investor	NOUN
aijbe-117	39	24	to	to	PART
aijbe-117	39	25	take	take	VERB
aijbe-117	39	26	timely	timely	ADJ
aijbe-117	39	27	and	and	CCONJ
aijbe-117	39	28	informed	informed	ADJ
aijbe-117	39	29	decisions	decision	NOUN
aijbe-117	39	30	.	.	PUNCT
aijbe-117	40	1	this	this	DET
aijbe-117	40	2	finding	finding	NOUN
aijbe-117	40	3	confirms	confirm	VERB
aijbe-117	40	4	the	the	DET
aijbe-117	40	5	conclusions	conclusion	NOUN
aijbe-117	40	6	by	by	ADP
aijbe-117	40	7	omoro	omoro	NOUN
aijbe-117	40	8	et	et	PROPN
aijbe-117	40	9	al	al	PROPN
aijbe-117	40	10	.	.	PROPN
aijbe-117	41	1	(	(	PUNCT
aijbe-117	41	2	2015	2015	NUM
aijbe-117	41	3	)	)	PUNCT
aijbe-117	41	4	,	,	PUNCT
aijbe-117	41	5	who	who	PRON
aijbe-117	41	6	found	find	VERB
aijbe-117	41	7	that	that	SCONJ
aijbe-117	41	8	gender	gender	NOUN
aijbe-117	41	9	diversity	diversity	NOUN
aijbe-117	41	10	in	in	ADP
aijbe-117	41	11	top	top	ADJ
aijbe-117	41	12	management	management	NOUN
aijbe-117	41	13	increases	increase	VERB
aijbe-117	41	14	financial	financial	ADJ
aijbe-117	41	15	reporting	reporting	NOUN
aijbe-117	41	16	quality	quality	NOUN
aijbe-117	41	17	,	,	PUNCT
aijbe-117	41	18	including	include	VERB
aijbe-117	41	19	properness	properness	NOUN
aijbe-117	41	20	and	and	CCONJ
aijbe-117	41	21	accuracy	accuracy	NOUN
aijbe-117	41	22	of	of	ADP
aijbe-117	41	23	the	the	DET
aijbe-117	41	24	information	information	NOUN
aijbe-117	41	25	released	release	VERB
aijbe-117	41	26	.	.	PUNCT
aijbe-117	42	1	in	in	ADP
aijbe-117	42	2	a	a	DET
aijbe-117	42	3	related	relate	VERB
aijbe-117	42	4	to	to	ADP
aijbe-117	42	5	the	the	DET
aijbe-117	42	6	audit	audit	NOUN
aijbe-117	42	7	committee	committee	NOUN
aijbe-117	42	8	characteristic	characteristic	NOUN
aijbe-117	42	9	,	,	PUNCT
aijbe-117	42	10	puasa	puasa	PROPN
aijbe-117	42	11	et	et	PROPN
aijbe-117	42	12	al	al	PROPN
aijbe-117	42	13	.	.	PROPN
aijbe-117	43	1	(	(	PUNCT
aijbe-117	43	2	2014	2014	NUM
aijbe-117	43	3	)	)	PUNCT
aijbe-117	43	4	report	report	NOUN
aijbe-117	43	5	that	that	SCONJ
aijbe-117	43	6	internal	internal	ADJ
aijbe-117	43	7	audit	audit	NOUN
aijbe-117	43	8	committee	committee	NOUN
aijbe-117	43	9	characteristics	characteristic	NOUN
aijbe-117	43	10	has	have	VERB
aijbe-117	43	11	an	an	DET
aijbe-117	43	12	insignificant	insignificant	ADJ
aijbe-117	43	13	role	role	NOUN
aijbe-117	43	14	in	in	ADP
aijbe-117	43	15	monitoring	monitor	VERB
aijbe-117	43	16	the	the	DET
aijbe-117	43	17	issuing	issuing	NOUN
aijbe-117	43	18	date	date	NOUN
aijbe-117	43	19	of	of	ADP
aijbe-117	43	20	annual	annual	ADJ
aijbe-117	43	21	financial	financial	ADJ
aijbe-117	43	22	reporting	reporting	NOUN
aijbe-117	43	23	process	process	NOUN
aijbe-117	43	24	.	.	PUNCT
aijbe-117	44	1	for	for	ADP
aijbe-117	44	2	example	example	NOUN
aijbe-117	44	3	,	,	PUNCT
aijbe-117	44	4	there	there	PRON
aijbe-117	44	5	is	be	VERB
aijbe-117	44	6	evidence	evidence	NOUN
aijbe-117	44	7	showing	show	VERB
aijbe-117	44	8	that	that	SCONJ
aijbe-117	44	9	an	an	DET
aijbe-117	44	10	independent	independent	ADJ
aijbe-117	44	11	audit	audit	NOUN
aijbe-117	44	12	committee	committee	NOUN
aijbe-117	44	13	is	be	AUX
aijbe-117	44	14	expected	expect	VERB
aijbe-117	44	15	to	to	PART
aijbe-117	44	16	be	be	AUX
aijbe-117	44	17	unbiased	unbiased	ADJ
aijbe-117	44	18	in	in	ADP
aijbe-117	44	19	achieving	achieve	VERB
aijbe-117	44	20	their	their	PRON
aijbe-117	44	21	responsibilities	responsibility	NOUN
aijbe-117	44	22	,	,	PUNCT
aijbe-117	44	23	whereas	whereas	SCONJ
aijbe-117	44	24	a	a	DET
aijbe-117	44	25	lack	lack	NOUN
aijbe-117	44	26	of	of	ADP
aijbe-117	44	27	independence	independence	NOUN
aijbe-117	44	28	and	and	CCONJ
aijbe-117	44	29	autonomy	autonomy	NOUN
aijbe-117	44	30	within	within	ADP
aijbe-117	44	31	an	an	DET
aijbe-117	44	32	audit	audit	NOUN
aijbe-117	44	33	committee	committee	NOUN
aijbe-117	44	34	has	have	VERB
aijbe-117	44	35	the	the	DET
aijbe-117	44	36	potential	potential	NOUN
aijbe-117	44	37	to	to	PART
aijbe-117	44	38	impact	impact	VERB
aijbe-117	44	39	the	the	DET
aijbe-117	44	40	shareholders	shareholder	NOUN
aijbe-117	44	41	’	’	PART
aijbe-117	44	42	best	good	ADJ
aijbe-117	44	43	interests	interest	NOUN
aijbe-117	44	44	as	as	ADP
aijbe-117	44	45	the	the	DET
aijbe-117	44	46	member	member	NOUN
aijbe-117	44	47	act	act	NOUN
aijbe-117	44	48	in	in	ADP
aijbe-117	44	49	a	a	DET
aijbe-117	44	50	way	way	NOUN
aijbe-117	44	51	which	which	PRON
aijbe-117	44	52	is	be	AUX
aijbe-117	44	53	self	self	NOUN
aijbe-117	44	54	-	-	PUNCT
aijbe-117	44	55	serving	serve	VERB
aijbe-117	44	56	,	,	PUNCT
aijbe-117	44	57	rather	rather	ADV
aijbe-117	44	58	than	than	ADP
aijbe-117	44	59	for	for	ADP
aijbe-117	44	60	the	the	DET
aijbe-117	44	61	overall	overall	ADJ
aijbe-117	44	62	benefit	benefit	NOUN
aijbe-117	44	63	of	of	ADP
aijbe-117	44	64	the	the	DET
aijbe-117	44	65	company	company	NOUN
aijbe-117	44	66	.	.	PUNCT
aijbe-117	45	1	(	(	PUNCT
aijbe-117	45	2	hashim	hashim	PROPN
aijbe-117	45	3	and	and	CCONJ
aijbe-117	45	4	abdul	abdul	PROPN
aijbe-117	45	5	rahman	rahman	PROPN
aijbe-117	45	6	2011	2011	NUM
aijbe-117	45	7	;	;	PUNCT
aijbe-117	45	8	fama	fama	PROPN
aijbe-117	45	9	and	and	CCONJ
aijbe-117	45	10	jensen	jensen	PROPN
aijbe-117	45	11	1983	1983	NUM
aijbe-117	45	12	)	)	PUNCT
aijbe-117	45	13	.	.	PUNCT
aijbe-117	46	1	abdullah	abdullah	PROPN
aijbe-117	46	2	(	(	PUNCT
aijbe-117	46	3	2006b	2006b	NUM
aijbe-117	46	4	)	)	PUNCT
aijbe-117	46	5	reveals	reveal	VERB
aijbe-117	46	6	that	that	SCONJ
aijbe-117	46	7	audit	audit	NOUN
aijbe-117	46	8	committee	committee	NOUN
aijbe-117	46	9	independence	independence	NOUN
aijbe-117	46	10	has	have	VERB
aijbe-117	46	11	a	a	DET
aijbe-117	46	12	positive	positive	ADJ
aijbe-117	46	13	and	and	CCONJ
aijbe-117	46	14	significant	significant	ADJ
aijbe-117	46	15	association	association	NOUN
aijbe-117	46	16	with	with	ADP
aijbe-117	46	17	the	the	DET
aijbe-117	46	18	timeliness	timeliness	NOUN
aijbe-117	46	19	of	of	ADP
aijbe-117	46	20	financial	financial	ADJ
aijbe-117	46	21	reporting	reporting	NOUN
aijbe-117	46	22	amongst	amongst	ADP
aijbe-117	46	23	malaysian	malaysian	ADJ
aijbe-117	46	24	companies	company	NOUN
aijbe-117	46	25	during	during	ADP
aijbe-117	46	26	the	the	DET
aijbe-117	46	27	period	period	NOUN
aijbe-117	46	28	1998	1998	NUM
aijbe-117	46	29	to	to	ADP
aijbe-117	46	30	2000	2000	NUM
aijbe-117	46	31	.	.	PUNCT
aijbe-117	47	1	the	the	DET
aijbe-117	47	2	study	study	NOUN
aijbe-117	47	3	’s	’s	PART
aijbe-117	47	4	results	result	NOUN
aijbe-117	47	5	differed	differ	VERB
aijbe-117	47	6	from	from	ADP
aijbe-117	47	7	those	those	PRON
aijbe-117	47	8	reported	report	VERB
aijbe-117	47	9	by	by	ADP
aijbe-117	47	10	naimi	naimi	PROPN
aijbe-117	47	11	et	et	PROPN
aijbe-117	47	12	al	al	PROPN
aijbe-117	47	13	.	.	PROPN
aijbe-117	47	14	(	(	PUNCT
aijbe-117	47	15	2010	2010	NUM
aijbe-117	47	16	)	)	PUNCT
aijbe-117	47	17	,	,	PUNCT
aijbe-117	47	18	who	who	PRON
aijbe-117	47	19	fail	fail	VERB
aijbe-117	47	20	to	to	PART
aijbe-117	47	21	find	find	VERB
aijbe-117	47	22	any	any	DET
aijbe-117	47	23	association	association	NOUN
aijbe-117	47	24	between	between	ADP
aijbe-117	47	25	audit	audit	NOUN
aijbe-117	47	26	committee	committee	NOUN
aijbe-117	47	27	independence	independence	NOUN
aijbe-117	47	28	and	and	CCONJ
aijbe-117	47	29	issuing	issue	VERB
aijbe-117	47	30	date	date	NOUN
aijbe-117	47	31	of	of	ADP
aijbe-117	47	32	annual	annual	ADJ
aijbe-117	47	33	financial	financial	ADJ
aijbe-117	47	34	reporting	reporting	NOUN
aijbe-117	47	35	.	.	PUNCT
aijbe-117	48	1	however	however	ADV
aijbe-117	48	2	,	,	PUNCT
aijbe-117	48	3	a	a	DET
aijbe-117	48	4	study	study	NOUN
aijbe-117	48	5	conducted	conduct	VERB
aijbe-117	48	6	by	by	ADP
aijbe-117	48	7	hashim	hashim	PROPN
aijbe-117	48	8	and	and	CCONJ
aijbe-117	48	9	rahman	rahman	PROPN
aijbe-117	48	10	(	(	PUNCT
aijbe-117	48	11	2011	2011	NUM
aijbe-117	48	12	)	)	PUNCT
aijbe-117	48	13	reveals	reveal	VERB
aijbe-117	48	14	that	that	SCONJ
aijbe-117	48	15	audit	audit	NOUN
aijbe-117	48	16	committee	committee	NOUN
aijbe-117	48	17	independence	independence	NOUN
aijbe-117	48	18	and	and	CCONJ
aijbe-117	48	19	financial	financial	ADJ
aijbe-117	48	20	reporting	reporting	NOUN
aijbe-117	48	21	timeliness	timeliness	NOUN
aijbe-117	48	22	are	be	AUX
aijbe-117	48	23	negatively	negatively	ADV
aijbe-117	48	24	and	and	CCONJ
aijbe-117	48	25	significantly	significantly	ADV
aijbe-117	48	26	related	relate	VERB
aijbe-117	48	27	.	.	PUNCT
aijbe-117	49	1	these	these	DET
aijbe-117	49	2	findings	finding	NOUN
aijbe-117	49	3	explain	explain	VERB
aijbe-117	49	4	the	the	DET
aijbe-117	49	5	power	power	NOUN
aijbe-117	49	6	of	of	ADP
aijbe-117	49	7	independent	independent	ADJ
aijbe-117	49	8	audit	audit	NOUN
aijbe-117	49	9	committees	committee	NOUN
aijbe-117	49	10	in	in	ADP
aijbe-117	49	11	achieving	achieve	VERB
aijbe-117	49	12	their	their	PRON
aijbe-117	49	13	aims	aim	NOUN
aijbe-117	49	14	more	more	ADV
aijbe-117	49	15	effectively	effectively	ADV
aijbe-117	49	16	.	.	PUNCT
aijbe-117	50	1	further	far	ADV
aijbe-117	50	2	,	,	PUNCT
aijbe-117	50	3	pervious	pervious	ADJ
aijbe-117	50	4	literature	literature	NOUN
aijbe-117	50	5	has	have	AUX
aijbe-117	50	6	examined	examine	VERB
aijbe-117	50	7	the	the	DET
aijbe-117	50	8	relationship	relationship	NOUN
aijbe-117	50	9	between	between	ADP
aijbe-117	50	10	audit	audit	NOUN
aijbe-117	50	11	committee	committee	NOUN
aijbe-117	50	12	size	size	NOUN
aijbe-117	50	13	and	and	CCONJ
aijbe-117	50	14	financial	financial	ADJ
aijbe-117	50	15	reporting	reporting	NOUN
aijbe-117	50	16	timeliness	timeliness	NOUN
aijbe-117	50	17	.	.	PUNCT
aijbe-117	51	1	nelson	nelson	PROPN
aijbe-117	51	2	and	and	CCONJ
aijbe-117	51	3	shukeri	shukeri	PROPN
aijbe-117	51	4	(	(	PUNCT
aijbe-117	51	5	2011	2011	NUM
aijbe-117	51	6	)	)	PUNCT
aijbe-117	51	7	reveal	reveal	VERB
aijbe-117	51	8	that	that	SCONJ
aijbe-117	51	9	the	the	DET
aijbe-117	51	10	longer	long	ADJ
aijbe-117	51	11	audit	audit	NOUN
aijbe-117	51	12	delay	delay	NOUN
aijbe-117	51	13	was	be	AUX
aijbe-117	51	14	negatively	negatively	ADV
aijbe-117	51	15	and	and	CCONJ
aijbe-117	51	16	significantly	significantly	ADV
aijbe-117	51	17	associated	associate	VERB
aijbe-117	51	18	with	with	ADP
aijbe-117	51	19	audit	audit	NOUN
aijbe-117	51	20	committee	committee	NOUN
aijbe-117	51	21	size	size	NOUN
aijbe-117	51	22	.	.	PUNCT
aijbe-117	52	1	however	however	ADV
aijbe-117	52	2	,	,	PUNCT
aijbe-117	52	3	it	it	PRON
aijbe-117	52	4	has	have	AUX
aijbe-117	52	5	been	be	AUX
aijbe-117	52	6	found	find	VERB
aijbe-117	52	7	that	that	SCONJ
aijbe-117	52	8	corporations	corporation	NOUN
aijbe-117	52	9	that	that	PRON
aijbe-117	52	10	have	have	VERB
aijbe-117	52	11	larger	large	ADJ
aijbe-117	52	12	audit	audit	NOUN
aijbe-117	52	13	committees	committee	NOUN
aijbe-117	52	14	in	in	ADP
aijbe-117	52	15	terms	term	NOUN
aijbe-117	52	16	of	of	ADP
aijbe-117	52	17	personnel	personnel	NOUN
aijbe-117	52	18	have	have	VERB
aijbe-117	52	19	more	more	ADJ
aijbe-117	52	20	regular	regular	ADJ
aijbe-117	52	21	meetings	meeting	NOUN
aijbe-117	52	22	and	and	CCONJ
aijbe-117	52	23	are	be	AUX
aijbe-117	52	24	therefore	therefore	ADV
aijbe-117	52	25	they	they	PRON
aijbe-117	52	26	are	be	AUX
aijbe-117	52	27	more	more	ADV
aijbe-117	52	28	likely	likely	ADJ
aijbe-117	52	29	to	to	PART
aijbe-117	52	30	issue	issue	VERB
aijbe-117	52	31	and	and	CCONJ
aijbe-117	52	32	publish	publish	VERB
aijbe-117	52	33	timely	timely	ADJ
aijbe-117	52	34	audit	audit	NOUN
aijbe-117	52	35	reports	report	NOUN
aijbe-117	52	36	(	(	PUNCT
aijbe-117	52	37	naimi	naimi	PROPN
aijbe-117	52	38	et	et	PROPN
aijbe-117	52	39	al	al	PROPN
aijbe-117	52	40	.	.	PROPN
aijbe-117	52	41	2010	2010	NUM
aijbe-117	52	42	)	)	PUNCT
aijbe-117	52	43	.	.	PUNCT
aijbe-117	53	1	prior	prior	ADJ
aijbe-117	53	2	studies	study	NOUN
aijbe-117	53	3	show	show	VERB
aijbe-117	53	4	that	that	SCONJ
aijbe-117	53	5	an	an	DET
aijbe-117	53	6	audit	audit	NOUN
aijbe-117	53	7	committee	committee	NOUN
aijbe-117	53	8	member	member	NOUN
aijbe-117	53	9	’s	’s	PART
aijbe-117	53	10	financial	financial	ADJ
aijbe-117	53	11	expertise	expertise	NOUN
aijbe-117	53	12	positively	positively	ADV
aijbe-117	53	13	and	and	CCONJ
aijbe-117	53	14	rateb	rateb	PROPN
aijbe-117	53	15	m.	m.	NOUN
aijbe-117	53	16	alqatamin	alqatamin	PROPN
aijbe-117	53	17	and	and	CCONJ
aijbe-117	53	18	mohammad	mohammad	PROPN
aijbe-117	53	19	k.	k.	PROPN
aijbe-117	53	20	shbeilat	shbeilat	PROPN
aijbe-117	53	21	(	(	PUNCT
aijbe-117	53	22	2022	2022	NUM
aijbe-117	53	23	)	)	PUNCT
aijbe-117	53	24	12	12	NUM
aijbe-117	53	25	american	american	ADJ
aijbe-117	53	26	interdisciplinary	interdisciplinary	ADJ
aijbe-117	53	27	journal	journal	NOUN
aijbe-117	53	28	of	of	ADP
aijbe-117	53	29	business	business	NOUN
aijbe-117	53	30	and	and	CCONJ
aijbe-117	53	31	economics	economic	NOUN
aijbe-117	53	32	|	|	ADV
aijbe-117	53	33	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	X
aijbe-117	53	34	significantly	significantly	ADV
aijbe-117	53	35	relates	relate	VERB
aijbe-117	53	36	to	to	ADP
aijbe-117	53	37	financial	financial	ADJ
aijbe-117	53	38	reporting	reporting	NOUN
aijbe-117	53	39	timeliness	timeliness	NOUN
aijbe-117	53	40	(	(	PUNCT
aijbe-117	53	41	abernathy	abernathy	PROPN
aijbe-117	53	42	et	et	PROPN
aijbe-117	53	43	al	al	PROPN
aijbe-117	53	44	.	.	PROPN
aijbe-117	53	45	2014	2014	NUM
aijbe-117	53	46	)	)	PUNCT
aijbe-117	53	47	.	.	PUNCT
aijbe-117	54	1	this	this	DET
aijbe-117	54	2	finding	finding	NOUN
aijbe-117	54	3	suggests	suggest	VERB
aijbe-117	54	4	that	that	SCONJ
aijbe-117	54	5	those	those	DET
aijbe-117	54	6	audit	audit	NOUN
aijbe-117	54	7	committees	committee	NOUN
aijbe-117	54	8	that	that	PRON
aijbe-117	54	9	have	have	VERB
aijbe-117	54	10	financial	financial	ADJ
aijbe-117	54	11	expertise	expertise	NOUN
aijbe-117	54	12	members	member	NOUN
aijbe-117	54	13	are	be	AUX
aijbe-117	54	14	more	more	ADV
aijbe-117	54	15	likely	likely	ADJ
aijbe-117	54	16	to	to	PART
aijbe-117	54	17	lead	lead	VERB
aijbe-117	54	18	companies	company	NOUN
aijbe-117	54	19	to	to	PART
aijbe-117	54	20	disclose	disclose	VERB
aijbe-117	54	21	their	their	PRON
aijbe-117	54	22	financial	financial	ADJ
aijbe-117	54	23	information	information	NOUN
aijbe-117	54	24	sooner	soon	ADV
aijbe-117	54	25	than	than	ADP
aijbe-117	54	26	later	later	ADV
aijbe-117	54	27	.	.	PUNCT
aijbe-117	55	1	by	by	ADP
aijbe-117	55	2	using	use	VERB
aijbe-117	55	3	a	a	DET
aijbe-117	55	4	sample	sample	NOUN
aijbe-117	55	5	of	of	ADP
aijbe-117	55	6	tunisian	tunisian	ADJ
aijbe-117	55	7	listed	list	VERB
aijbe-117	55	8	companies	company	NOUN
aijbe-117	55	9	,	,	PUNCT
aijbe-117	55	10	oussii	oussii	ADJ
aijbe-117	55	11	and	and	CCONJ
aijbe-117	55	12	taktak	taktak	ADJ
aijbe-117	55	13	(	(	PUNCT
aijbe-117	55	14	2018	2018	NUM
aijbe-117	55	15	)	)	PUNCT
aijbe-117	55	16	conducted	conduct	VERB
aijbe-117	55	17	a	a	DET
aijbe-117	55	18	study	study	NOUN
aijbe-117	55	19	to	to	PART
aijbe-117	55	20	investigate	investigate	VERB
aijbe-117	55	21	the	the	DET
aijbe-117	55	22	association	association	NOUN
aijbe-117	55	23	between	between	ADP
aijbe-117	55	24	audit	audit	NOUN
aijbe-117	55	25	committee	committee	NOUN
aijbe-117	55	26	efficiency	efficiency	NOUN
aijbe-117	55	27	and	and	CCONJ
aijbe-117	55	28	the	the	DET
aijbe-117	55	29	issuing	issuing	NOUN
aijbe-117	55	30	date	date	NOUN
aijbe-117	55	31	of	of	ADP
aijbe-117	55	32	the	the	DET
aijbe-117	55	33	annual	annual	ADJ
aijbe-117	55	34	financial	financial	ADJ
aijbe-117	55	35	reports	report	NOUN
aijbe-117	55	36	.	.	PUNCT
aijbe-117	56	1	their	their	PRON
aijbe-117	56	2	results	result	NOUN
aijbe-117	56	3	show	show	VERB
aijbe-117	56	4	that	that	SCONJ
aijbe-117	56	5	audit	audit	NOUN
aijbe-117	56	6	committees	committee	NOUN
aijbe-117	56	7	with	with	ADP
aijbe-117	56	8	members	member	NOUN
aijbe-117	56	9	who	who	PRON
aijbe-117	56	10	have	have	VERB
aijbe-117	56	11	a	a	DET
aijbe-117	56	12	financial	financial	ADJ
aijbe-117	56	13	background	background	NOUN
aijbe-117	56	14	are	be	AUX
aijbe-117	56	15	more	more	ADV
aijbe-117	56	16	likely	likely	ADJ
aijbe-117	56	17	to	to	PART
aijbe-117	56	18	publish	publish	VERB
aijbe-117	56	19	their	their	PRON
aijbe-117	56	20	annual	annual	ADJ
aijbe-117	56	21	reports	report	NOUN
aijbe-117	56	22	faster	fast	ADV
aijbe-117	56	23	.	.	PUNCT
aijbe-117	57	1	this	this	DET
aijbe-117	57	2	finding	finding	NOUN
aijbe-117	57	3	suggested	suggest	VERB
aijbe-117	57	4	that	that	SCONJ
aijbe-117	57	5	members	member	NOUN
aijbe-117	57	6	who	who	PRON
aijbe-117	57	7	have	have	VERB
aijbe-117	57	8	financial	financial	ADJ
aijbe-117	57	9	background	background	NOUN
aijbe-117	57	10	contribute	contribute	VERB
aijbe-117	57	11	to	to	ADP
aijbe-117	57	12	the	the	DET
aijbe-117	57	13	enhancement	enhancement	NOUN
aijbe-117	57	14	of	of	ADP
aijbe-117	57	15	issuing	issue	VERB
aijbe-117	57	16	date	date	NOUN
aijbe-117	57	17	of	of	ADP
aijbe-117	57	18	annual	annual	ADJ
aijbe-117	57	19	financial	financial	ADJ
aijbe-117	57	20	reports	report	NOUN
aijbe-117	57	21	.	.	PUNCT
aijbe-117	58	1	gunarsih	gunarsih	PROPN
aijbe-117	58	2	(	(	PUNCT
aijbe-117	58	3	2011	2011	NUM
aijbe-117	58	4	)	)	PUNCT
aijbe-117	58	5	studied	study	VERB
aijbe-117	58	6	the	the	DET
aijbe-117	58	7	effect	effect	NOUN
aijbe-117	58	8	of	of	ADP
aijbe-117	58	9	ownership	ownership	NOUN
aijbe-117	58	10	concentration	concentration	NOUN
aijbe-117	58	11	by	by	ADP
aijbe-117	58	12	the	the	DET
aijbe-117	58	13	domestic	domestic	ADJ
aijbe-117	58	14	institutions	institution	NOUN
aijbe-117	58	15	on	on	ADP
aijbe-117	58	16	the	the	DET
aijbe-117	58	17	timeliness	timeliness	NOUN
aijbe-117	58	18	of	of	ADP
aijbe-117	58	19	financial	financial	ADJ
aijbe-117	58	20	reporting	reporting	NOUN
aijbe-117	58	21	among	among	ADP
aijbe-117	58	22	indonesian	indonesian	ADJ
aijbe-117	58	23	companies	company	NOUN
aijbe-117	58	24	listed	list	VERB
aijbe-117	58	25	in	in	ADP
aijbe-117	58	26	the	the	DET
aijbe-117	58	27	indonesian	indonesian	ADJ
aijbe-117	58	28	stock	stock	PROPN
aijbe-117	58	29	exchange	exchange	PROPN
aijbe-117	58	30	during	during	ADP
aijbe-117	58	31	the	the	DET
aijbe-117	58	32	period	period	NOUN
aijbe-117	58	33	of	of	ADP
aijbe-117	58	34	1999	1999	NUM
aijbe-117	58	35	-	-	SYM
aijbe-117	58	36	2007	2007	NUM
aijbe-117	58	37	.	.	PUNCT
aijbe-117	59	1	the	the	DET
aijbe-117	59	2	result	result	NOUN
aijbe-117	59	3	of	of	ADP
aijbe-117	59	4	the	the	DET
aijbe-117	59	5	study	study	NOUN
aijbe-117	59	6	shows	show	VERB
aijbe-117	59	7	that	that	SCONJ
aijbe-117	59	8	there	there	PRON
aijbe-117	59	9	is	be	VERB
aijbe-117	59	10	a	a	DET
aijbe-117	59	11	positive	positive	ADJ
aijbe-117	59	12	relationship	relationship	NOUN
aijbe-117	59	13	between	between	ADP
aijbe-117	59	14	corporate	corporate	ADJ
aijbe-117	59	15	governance	governance	NOUN
aijbe-117	59	16	structure	structure	NOUN
aijbe-117	59	17	(	(	PUNCT
aijbe-117	59	18	ownership	ownership	NOUN
aijbe-117	59	19	concentration	concentration	NOUN
aijbe-117	59	20	by	by	ADP
aijbe-117	59	21	domestic	domestic	ADJ
aijbe-117	59	22	institution	institution	NOUN
aijbe-117	59	23	)	)	PUNCT
aijbe-117	59	24	and	and	CCONJ
aijbe-117	59	25	issuing	issue	VERB
aijbe-117	59	26	date	date	NOUN
aijbe-117	59	27	of	of	ADP
aijbe-117	59	28	annual	annual	ADJ
aijbe-117	59	29	financial	financial	ADJ
aijbe-117	59	30	reports	report	NOUN
aijbe-117	59	31	.	.	PUNCT
aijbe-117	60	1	considering	consider	VERB
aijbe-117	60	2	the	the	DET
aijbe-117	60	3	covid-19	covid-19	PROPN
aijbe-117	60	4	pandemic	pandemic	ADJ
aijbe-117	60	5	studies	study	NOUN
aijbe-117	60	6	,	,	PUNCT
aijbe-117	60	7	šušak	šušak	NOUN
aijbe-117	60	8	(	(	PUNCT
aijbe-117	60	9	2020	2020	NUM
aijbe-117	60	10	)	)	PUNCT
aijbe-117	60	11	examines	examine	VERB
aijbe-117	60	12	the	the	DET
aijbe-117	60	13	relationship	relationship	NOUN
aijbe-117	60	14	between	between	ADP
aijbe-117	60	15	financial	financial	ADJ
aijbe-117	60	16	reporting	reporting	NOUN
aijbe-117	60	17	timeliness	timeliness	NOUN
aijbe-117	60	18	and	and	CCONJ
aijbe-117	60	19	earnings	earning	NOUN
aijbe-117	60	20	management	management	NOUN
aijbe-117	60	21	practices	practice	NOUN
aijbe-117	60	22	.	.	PUNCT
aijbe-117	61	1	the	the	DET
aijbe-117	61	2	study	study	NOUN
aijbe-117	61	3	reveals	reveal	VERB
aijbe-117	61	4	that	that	SCONJ
aijbe-117	61	5	there	there	PRON
aijbe-117	61	6	is	be	VERB
aijbe-117	61	7	a	a	DET
aijbe-117	61	8	positive	positive	ADJ
aijbe-117	61	9	relationship	relationship	NOUN
aijbe-117	61	10	between	between	ADP
aijbe-117	61	11	earnings	earning	NOUN
aijbe-117	61	12	management	management	NOUN
aijbe-117	61	13	and	and	CCONJ
aijbe-117	61	14	financial	financial	ADJ
aijbe-117	61	15	reporting	reporting	NOUN
aijbe-117	61	16	delay	delay	NOUN
aijbe-117	61	17	during	during	ADP
aijbe-117	61	18	the	the	DET
aijbe-117	61	19	covid-19	covid-19	PROPN
aijbe-117	61	20	pandemic	pandemic	NOUN
aijbe-117	61	21	,	,	PUNCT
aijbe-117	61	22	indicating	indicate	VERB
aijbe-117	61	23	that	that	SCONJ
aijbe-117	61	24	managers	manager	NOUN
aijbe-117	61	25	are	be	AUX
aijbe-117	61	26	more	more	ADV
aijbe-117	61	27	likely	likely	ADJ
aijbe-117	61	28	to	to	PART
aijbe-117	61	29	engage	engage	VERB
aijbe-117	61	30	in	in	ADP
aijbe-117	61	31	earnings	earning	NOUN
aijbe-117	61	32	management	management	NOUN
aijbe-117	61	33	activities	activity	NOUN
aijbe-117	61	34	during	during	ADP
aijbe-117	61	35	the	the	DET
aijbe-117	61	36	covid	covid	PROPN
aijbe-117	61	37	19	19	NUM
aijbe-117	61	38	pandemic	pandemic	NOUN
aijbe-117	61	39	.	.	PUNCT
aijbe-117	62	1	grossi	grossi	PROPN
aijbe-117	62	2	et	et	PROPN
aijbe-117	62	3	al	al	PROPN
aijbe-117	62	4	.	.	PROPN
aijbe-117	62	5	(	(	PUNCT
aijbe-117	62	6	2020	2020	NUM
aijbe-117	62	7	)	)	PUNCT
aijbe-117	62	8	investigated	investigate	VERB
aijbe-117	62	9	the	the	DET
aijbe-117	62	10	impact	impact	NOUN
aijbe-117	62	11	and	and	CCONJ
aijbe-117	62	12	nature	nature	NOUN
aijbe-117	62	13	of	of	ADP
aijbe-117	62	14	budgetary	budgetary	ADJ
aijbe-117	62	15	responses	response	NOUN
aijbe-117	62	16	to	to	ADP
aijbe-117	62	17	the	the	DET
aijbe-117	62	18	covid19	covid19	NOUN
aijbe-117	62	19	pandemic	pandemic	ADJ
aijbe-117	62	20	among	among	ADP
aijbe-117	62	21	united	united	PROPN
aijbe-117	62	22	kingdom	kingdom	PROPN
aijbe-117	62	23	public	public	ADJ
aijbe-117	62	24	sector	sector	NOUN
aijbe-117	62	25	financial	financial	ADJ
aijbe-117	62	26	management	management	NOUN
aijbe-117	62	27	.	.	PUNCT
aijbe-117	63	1	their	their	PRON
aijbe-117	63	2	study	study	NOUN
aijbe-117	63	3	shows	show	VERB
aijbe-117	63	4	that	that	SCONJ
aijbe-117	63	5	the	the	DET
aijbe-117	63	6	pandemic	pandemic	ADJ
aijbe-117	63	7	period	period	NOUN
aijbe-117	63	8	has	have	AUX
aijbe-117	63	9	had	have	VERB
aijbe-117	63	10	the	the	DET
aijbe-117	63	11	greatest	great	ADJ
aijbe-117	63	12	effect	effect	NOUN
aijbe-117	63	13	on	on	ADP
aijbe-117	63	14	the	the	DET
aijbe-117	63	15	uk	uk	PROPN
aijbe-117	63	16	’s	’s	PART
aijbe-117	63	17	public	public	ADJ
aijbe-117	63	18	finances	finance	NOUN
aijbe-117	63	19	in	in	ADP
aijbe-117	63	20	2020	2020	NUM
aijbe-117	63	21	-	-	SYM
aijbe-117	63	22	2021	2021	NUM
aijbe-117	63	23	.	.	PUNCT
aijbe-117	64	1	priede	priede	PROPN
aijbe-117	64	2	bergamini	bergamini	PROPN
aijbe-117	64	3	et	et	PROPN
aijbe-117	64	4	al	al	PROPN
aijbe-117	64	5	.	.	PROPN
aijbe-117	64	6	(	(	PUNCT
aijbe-117	64	7	2022	2022	NUM
aijbe-117	64	8	)	)	PUNCT
aijbe-117	64	9	emphasise	emphasise	VERB
aijbe-117	64	10	in	in	ADP
aijbe-117	64	11	their	their	PRON
aijbe-117	64	12	study	study	NOUN
aijbe-117	64	13	how	how	SCONJ
aijbe-117	64	14	corporate	corporate	ADJ
aijbe-117	64	15	governance	governance	NOUN
aijbe-117	64	16	practices	practice	NOUN
aijbe-117	64	17	can	can	AUX
aijbe-117	64	18	help	help	VERB
aijbe-117	64	19	companies	company	NOUN
aijbe-117	64	20	survive	survive	VERB
aijbe-117	64	21	during	during	ADP
aijbe-117	64	22	the	the	DET
aijbe-117	64	23	covid-19	covid-19	PROPN
aijbe-117	64	24	pandemic	pandemic	NOUN
aijbe-117	64	25	.	.	PUNCT
aijbe-117	65	1	the	the	DET
aijbe-117	65	2	findings	finding	NOUN
aijbe-117	65	3	of	of	ADP
aijbe-117	65	4	the	the	DET
aijbe-117	65	5	study	study	NOUN
aijbe-117	65	6	reveal	reveal	VERB
aijbe-117	65	7	that	that	SCONJ
aijbe-117	65	8	companies	company	NOUN
aijbe-117	65	9	subject	subject	VERB
aijbe-117	65	10	to	to	ADP
aijbe-117	65	11	at	at	ADV
aijbe-117	65	12	least	least	ADJ
aijbe-117	65	13	one	one	NUM
aijbe-117	65	14	of	of	ADP
aijbe-117	65	15	the	the	DET
aijbe-117	65	16	corporate	corporate	ADJ
aijbe-117	65	17	governance	governance	NOUN
aijbe-117	65	18	’s	’s	PART
aijbe-117	65	19	attributes	attribute	NOUN
aijbe-117	65	20	,	,	PUNCT
aijbe-117	65	21	including	include	VERB
aijbe-117	65	22	board	board	NOUN
aijbe-117	65	23	diversity	diversity	NOUN
aijbe-117	65	24	,	,	PUNCT
aijbe-117	65	25	foreign	foreign	ADJ
aijbe-117	65	26	investors	investor	NOUN
aijbe-117	65	27	’	’	PART
aijbe-117	65	28	independent	independent	ADJ
aijbe-117	65	29	directors	director	NOUN
aijbe-117	65	30	,	,	PUNCT
aijbe-117	65	31	institutional	institutional	ADJ
aijbe-117	65	32	ownership	ownership	NOUN
aijbe-117	65	33	,	,	PUNCT
aijbe-117	65	34	and	and	CCONJ
aijbe-117	65	35	ownership	ownership	NOUN
aijbe-117	65	36	concentration	concentration	NOUN
aijbe-117	65	37	were	be	AUX
aijbe-117	65	38	more	more	ADV
aijbe-117	65	39	effective	effective	ADJ
aijbe-117	65	40	during	during	ADP
aijbe-117	65	41	the	the	DET
aijbe-117	65	42	covid-19	covid-19	PROPN
aijbe-117	65	43	pandemic	pandemic	NOUN
aijbe-117	65	44	.	.	PUNCT
aijbe-117	66	1	in	in	ADP
aijbe-117	66	2	relation	relation	NOUN
aijbe-117	66	3	to	to	ADP
aijbe-117	66	4	the	the	DET
aijbe-117	66	5	control	control	NOUN
aijbe-117	66	6	variables	variable	NOUN
aijbe-117	66	7	,	,	PUNCT
aijbe-117	66	8	previous	previous	ADJ
aijbe-117	66	9	literature	literature	NOUN
aijbe-117	66	10	reported	report	VERB
aijbe-117	66	11	that	that	SCONJ
aijbe-117	66	12	the	the	DET
aijbe-117	66	13	timeliness	timeliness	NOUN
aijbe-117	66	14	of	of	ADP
aijbe-117	66	15	financial	financial	ADJ
aijbe-117	66	16	reporting	reporting	NOUN
aijbe-117	66	17	is	be	AUX
aijbe-117	66	18	influenced	influence	VERB
aijbe-117	66	19	by	by	ADP
aijbe-117	66	20	company	company	NOUN
aijbe-117	66	21	’s	’s	PART
aijbe-117	66	22	characteristics	characteristic	NOUN
aijbe-117	66	23	such	such	ADJ
aijbe-117	66	24	as	as	ADP
aijbe-117	66	25	size	size	NOUN
aijbe-117	66	26	,	,	PUNCT
aijbe-117	66	27	leverage	leverage	NOUN
aijbe-117	66	28	,	,	PUNCT
aijbe-117	66	29	profitability	profitability	NOUN
aijbe-117	66	30	,	,	PUNCT
aijbe-117	66	31	and	and	CCONJ
aijbe-117	66	32	industry	industry	NOUN
aijbe-117	66	33	(	(	PUNCT
aijbe-117	67	1	e.g.	e.g.	ADV
aijbe-117	67	2	ashton	ashton	PROPN
aijbe-117	67	3	et	et	PROPN
aijbe-117	67	4	al	al	PROPN
aijbe-117	67	5	.	.	PROPN
aijbe-117	67	6	1989	1989	NUM
aijbe-117	67	7	;	;	PUNCT
aijbe-117	67	8	cohen	cohen	PROPN
aijbe-117	67	9	and	and	CCONJ
aijbe-117	67	10	leventis	leventis	PROPN
aijbe-117	67	11	2013	2013	NUM
aijbe-117	67	12	;	;	PUNCT
aijbe-117	67	13	ismail	ismail	NOUN
aijbe-117	67	14	and	and	CCONJ
aijbe-117	67	15	chandler	chandler	PROPN
aijbe-117	67	16	2004	2004	NUM
aijbe-117	67	17	;	;	PUNCT
aijbe-117	67	18	al	al	PROPN
aijbe-117	67	19	-	-	PUNCT
aijbe-117	67	20	ajmi	ajmi	PROPN
aijbe-117	67	21	2008	2008	NUM
aijbe-117	67	22	;	;	PUNCT
aijbe-117	67	23	afify	afify	VERB
aijbe-117	67	24	2009	2009	NUM
aijbe-117	67	25	)	)	PUNCT
aijbe-117	67	26	.	.	PUNCT
aijbe-117	68	1	for	for	ADP
aijbe-117	68	2	example	example	NOUN
aijbe-117	68	3	,	,	PUNCT
aijbe-117	68	4	a	a	DET
aijbe-117	68	5	study	study	NOUN
aijbe-117	68	6	conducted	conduct	VERB
aijbe-117	68	7	by	by	ADP
aijbe-117	68	8	atiase	atiase	PROPN
aijbe-117	68	9	et	et	PROPN
aijbe-117	68	10	al	al	PROPN
aijbe-117	68	11	.	.	PROPN
aijbe-117	69	1	(	(	PUNCT
aijbe-117	69	2	1989	1989	NUM
aijbe-117	69	3	)	)	PUNCT
aijbe-117	69	4	aims	aim	VERB
aijbe-117	69	5	to	to	PART
aijbe-117	69	6	examine	examine	VERB
aijbe-117	69	7	the	the	DET
aijbe-117	69	8	effect	effect	NOUN
aijbe-117	69	9	of	of	ADP
aijbe-117	69	10	company	company	NOUN
aijbe-117	69	11	’s	’s	PART
aijbe-117	69	12	size	size	NOUN
aijbe-117	69	13	on	on	ADP
aijbe-117	69	14	the	the	DET
aijbe-117	69	15	timeliness	timeliness	NOUN
aijbe-117	69	16	of	of	ADP
aijbe-117	69	17	financial	financial	ADJ
aijbe-117	69	18	reporting	reporting	NOUN
aijbe-117	69	19	.	.	PUNCT
aijbe-117	70	1	the	the	DET
aijbe-117	70	2	study	study	NOUN
aijbe-117	70	3	found	find	VERB
aijbe-117	70	4	that	that	SCONJ
aijbe-117	70	5	large	large	ADJ
aijbe-117	70	6	firms	firm	NOUN
aijbe-117	70	7	are	be	AUX
aijbe-117	70	8	more	more	ADV
aijbe-117	70	9	likely	likely	ADJ
aijbe-117	70	10	to	to	PART
aijbe-117	70	11	report	report	VERB
aijbe-117	70	12	earnings	earning	NOUN
aijbe-117	70	13	faster	fast	ADV
aijbe-117	70	14	than	than	ADP
aijbe-117	70	15	small	small	ADJ
aijbe-117	70	16	companies	company	NOUN
aijbe-117	70	17	.	.	PUNCT
aijbe-117	71	1	furthermore	furthermore	ADV
aijbe-117	71	2	,	,	PUNCT
aijbe-117	71	3	davies	davy	NOUN
aijbe-117	71	4	and	and	CCONJ
aijbe-117	71	5	whittred	whittre	VERB
aijbe-117	71	6	(	(	PUNCT
aijbe-117	71	7	1980	1980	NUM
aijbe-117	71	8	)	)	PUNCT
aijbe-117	71	9	studied	study	VERB
aijbe-117	71	10	the	the	DET
aijbe-117	71	11	relationship	relationship	NOUN
aijbe-117	71	12	between	between	ADP
aijbe-117	71	13	selected	select	VERB
aijbe-117	71	14	companies	company	NOUN
aijbe-117	71	15	’	’	PART
aijbe-117	71	16	characteristics	characteristic	NOUN
aijbe-117	71	17	and	and	CCONJ
aijbe-117	71	18	issuing	issue	VERB
aijbe-117	71	19	date	date	NOUN
aijbe-117	71	20	of	of	ADP
aijbe-117	71	21	the	the	DET
aijbe-117	71	22	annual	annual	ADJ
aijbe-117	71	23	financial	financial	ADJ
aijbe-117	71	24	reports	report	NOUN
aijbe-117	71	25	amongst	amongst	ADP
aijbe-117	71	26	australian	australian	ADJ
aijbe-117	71	27	companies	company	NOUN
aijbe-117	71	28	.	.	PUNCT
aijbe-117	72	1	they	they	PRON
aijbe-117	72	2	found	find	VERB
aijbe-117	72	3	that	that	SCONJ
aijbe-117	72	4	large	large	ADJ
aijbe-117	72	5	and	and	CCONJ
aijbe-117	72	6	small	small	ADJ
aijbe-117	72	7	companies	company	NOUN
aijbe-117	72	8	are	be	AUX
aijbe-117	72	9	more	more	ADV
aijbe-117	72	10	likely	likely	ADJ
aijbe-117	72	11	to	to	PART
aijbe-117	72	12	publish	publish	VERB
aijbe-117	72	13	their	their	PRON
aijbe-117	72	14	annual	annual	ADJ
aijbe-117	72	15	financial	financial	ADJ
aijbe-117	72	16	reports	report	NOUN
aijbe-117	72	17	faster	fast	ADV
aijbe-117	72	18	than	than	ADP
aijbe-117	72	19	medium	medium	ADJ
aijbe-117	72	20	size	size	NOUN
aijbe-117	72	21	companies	company	NOUN
aijbe-117	72	22	.	.	PUNCT
aijbe-117	73	1	in	in	ADP
aijbe-117	73	2	addition	addition	NOUN
aijbe-117	73	3	,	,	PUNCT
aijbe-117	73	4	afify	afify	NOUN
aijbe-117	73	5	(	(	PUNCT
aijbe-117	73	6	2009	2009	NUM
aijbe-117	73	7	)	)	PUNCT
aijbe-117	73	8	reveals	reveal	VERB
aijbe-117	73	9	that	that	SCONJ
aijbe-117	73	10	company	company	NOUN
aijbe-117	73	11	’s	’s	PART
aijbe-117	73	12	size	size	NOUN
aijbe-117	73	13	,	,	PUNCT
aijbe-117	73	14	leverage	leverage	NOUN
aijbe-117	73	15	,	,	PUNCT
aijbe-117	73	16	profitability	profitability	NOUN
aijbe-117	73	17	,	,	PUNCT
aijbe-117	73	18	and	and	CCONJ
aijbe-117	73	19	industry	industry	NOUN
aijbe-117	73	20	positively	positively	ADV
aijbe-117	73	21	and	and	CCONJ
aijbe-117	73	22	significantly	significantly	ADV
aijbe-117	73	23	affect	affect	VERB
aijbe-117	73	24	the	the	DET
aijbe-117	73	25	issuing	issuing	NOUN
aijbe-117	73	26	date	date	NOUN
aijbe-117	73	27	of	of	ADP
aijbe-117	73	28	annual	annual	ADJ
aijbe-117	73	29	financial	financial	ADJ
aijbe-117	73	30	reporting	reporting	NOUN
aijbe-117	73	31	.	.	PUNCT
aijbe-117	74	1	research	research	NOUN
aijbe-117	74	2	design	design	VERB
aijbe-117	74	3	3.1	3.1	NUM
aijbe-117	74	4	data	datum	NOUN
aijbe-117	74	5	and	and	CCONJ
aijbe-117	74	6	sample	sample	VERB
aijbe-117	74	7	our	our	PRON
aijbe-117	74	8	sample	sample	NOUN
aijbe-117	74	9	period	period	NOUN
aijbe-117	74	10	is	be	AUX
aijbe-117	74	11	from	from	ADP
aijbe-117	74	12	2008	2008	NUM
aijbe-117	74	13	to	to	ADP
aijbe-117	74	14	2021	2021	NUM
aijbe-117	74	15	.	.	PUNCT
aijbe-117	75	1	we	we	PRON
aijbe-117	75	2	begin	begin	VERB
aijbe-117	75	3	in	in	ADP
aijbe-117	75	4	2008	2008	NUM
aijbe-117	75	5	since	since	SCONJ
aijbe-117	75	6	the	the	DET
aijbe-117	75	7	corporate	corporate	ADJ
aijbe-117	75	8	governance	governance	NOUN
aijbe-117	75	9	practices	practice	NOUN
aijbe-117	75	10	in	in	ADP
aijbe-117	75	11	the	the	DET
aijbe-117	75	12	uk	uk	PROPN
aijbe-117	75	13	become	become	VERB
aijbe-117	75	14	mandatory	mandatory	ADJ
aijbe-117	75	15	from	from	ADP
aijbe-117	75	16	2008	2008	NUM
aijbe-117	75	17	;	;	PUNCT
aijbe-117	75	18	the	the	DET
aijbe-117	75	19	most	most	ADV
aijbe-117	75	20	relevant	relevant	ADJ
aijbe-117	75	21	data	datum	NOUN
aijbe-117	75	22	is	be	AUX
aijbe-117	75	23	obtained	obtain	VERB
aijbe-117	75	24	from	from	ADP
aijbe-117	75	25	annual	annual	ADJ
aijbe-117	75	26	financial	financial	ADJ
aijbe-117	75	27	reports	report	NOUN
aijbe-117	75	28	.	.	PUNCT
aijbe-117	76	1	the	the	DET
aijbe-117	76	2	initial	initial	ADJ
aijbe-117	76	3	sample	sample	NOUN
aijbe-117	76	4	included	include	VERB
aijbe-117	76	5	a	a	DET
aijbe-117	76	6	total	total	NOUN
aijbe-117	76	7	of	of	ADP
aijbe-117	76	8	129	129	NUM
aijbe-117	76	9	listed	list	VERB
aijbe-117	76	10	companies	company	NOUN
aijbe-117	76	11	on	on	ADP
aijbe-117	76	12	the	the	DET
aijbe-117	76	13	london	london	PROPN
aijbe-117	76	14	stock	stock	NOUN
aijbe-117	76	15	exchange	exchange	PROPN
aijbe-117	76	16	(	(	PUNCT
aijbe-117	76	17	lse	lse	PROPN
aijbe-117	76	18	)	)	PUNCT
aijbe-117	76	19	and	and	CCONJ
aijbe-117	76	20	1806	1806	NUM
aijbe-117	76	21	firm	firm	ADJ
aijbe-117	76	22	-	-	PUNCT
aijbe-117	76	23	year	year	NOUN
aijbe-117	76	24	observations	observation	NOUN
aijbe-117	76	25	.	.	PUNCT
aijbe-117	77	1	we	we	PRON
aijbe-117	77	2	excluded	exclude	VERB
aijbe-117	77	3	13	13	NUM
aijbe-117	77	4	companies	company	NOUN
aijbe-117	77	5	because	because	SCONJ
aijbe-117	77	6	those	those	DET
aijbe-117	77	7	companies	company	NOUN
aijbe-117	77	8	were	be	AUX
aijbe-117	77	9	not	not	PART
aijbe-117	77	10	listed	list	VERB
aijbe-117	77	11	on	on	ADP
aijbe-117	77	12	lse	lse	PROPN
aijbe-117	77	13	during	during	ADP
aijbe-117	77	14	the	the	DET
aijbe-117	77	15	entire	entire	ADJ
aijbe-117	77	16	period	period	NOUN
aijbe-117	77	17	of	of	ADP
aijbe-117	77	18	the	the	DET
aijbe-117	77	19	current	current	ADJ
aijbe-117	77	20	study	study	NOUN
aijbe-117	77	21	;	;	PUNCT
aijbe-117	77	22	thus	thus	ADV
aijbe-117	77	23	we	we	PRON
aijbe-117	77	24	deleted	delete	VERB
aijbe-117	77	25	182	182	NUM
aijbe-117	77	26	firm	firm	ADJ
aijbe-117	77	27	-	-	PUNCT
aijbe-117	77	28	year	year	NOUN
aijbe-117	77	29	observations	observation	NOUN
aijbe-117	77	30	from	from	ADP
aijbe-117	77	31	our	our	PRON
aijbe-117	77	32	initial	initial	ADJ
aijbe-117	77	33	sample	sample	NOUN
aijbe-117	77	34	.	.	PUNCT
aijbe-117	78	1	we	we	PRON
aijbe-117	78	2	then	then	ADV
aijbe-117	78	3	excluded	exclude	VERB
aijbe-117	78	4	5	5	NUM
aijbe-117	78	5	companies	company	NOUN
aijbe-117	78	6	with	with	ADP
aijbe-117	78	7	70	70	NUM
aijbe-117	78	8	year	year	NOUN
aijbe-117	78	9	-	-	PUNCT
aijbe-117	78	10	observations	observation	NOUN
aijbe-117	78	11	because	because	SCONJ
aijbe-117	78	12	they	they	PRON
aijbe-117	78	13	did	do	AUX
aijbe-117	78	14	not	not	PART
aijbe-117	78	15	report	report	VERB
aijbe-117	78	16	the	the	DET
aijbe-117	78	17	relevant	relevant	ADJ
aijbe-117	78	18	information	information	NOUN
aijbe-117	78	19	for	for	ADP
aijbe-117	78	20	this	this	DET
aijbe-117	78	21	study	study	NOUN
aijbe-117	78	22	.	.	PUNCT
aijbe-117	79	1	therefore	therefore	ADV
aijbe-117	79	2	,	,	PUNCT
aijbe-117	79	3	the	the	DET
aijbe-117	79	4	final	final	ADJ
aijbe-117	79	5	sample	sample	NOUN
aijbe-117	79	6	includes	include	VERB
aijbe-117	79	7	1554	1554	NUM
aijbe-117	79	8	observations	observation	NOUN
aijbe-117	79	9	to	to	PART
aijbe-117	79	10	test	test	VERB
aijbe-117	79	11	the	the	DET
aijbe-117	79	12	study	study	NOUN
aijbe-117	79	13	’s	’s	PART
aijbe-117	79	14	hypotheses	hypothesis	NOUN
aijbe-117	79	15	.	.	PUNCT
aijbe-117	80	1	3.2	3.2	NUM
aijbe-117	80	2	regression	regression	NOUN
aijbe-117	80	3	model	model	NOUN
aijbe-117	80	4	the	the	DET
aijbe-117	80	5	current	current	ADJ
aijbe-117	80	6	study	study	NOUN
aijbe-117	80	7	used	use	VERB
aijbe-117	80	8	the	the	DET
aijbe-117	80	9	following	follow	VERB
aijbe-117	80	10	model	model	NOUN
aijbe-117	80	11	to	to	PART
aijbe-117	80	12	test	test	NOUN
aijbe-117	80	13	hypotheses	hypothesis	NOUN
aijbe-117	80	14	:	:	PUNCT
aijbe-117	80	15	auddalit	auddalit	NOUN
aijbe-117	80	16	=	=	SYM
aijbe-117	80	17	β0	β0	PROPN
aijbe-117	80	18	+	+	CCONJ
aijbe-117	80	19	β1	β1	PROPN
aijbe-117	80	20	bsizit	bsizit	NOUN
aijbe-117	80	21	+	+	CCONJ
aijbe-117	80	22	β2	β2	VERB
aijbe-117	80	23	bogenit	bogenit	NOUN
aijbe-117	80	24	+	+	CCONJ
aijbe-117	80	25	β3	β3	ADJ
aijbe-117	80	26	bindit	bindit	NOUN
aijbe-117	80	27	+	+	CCONJ
aijbe-117	80	28	β4	β4	PROPN
aijbe-117	80	29	bomeetit	bomeetit	NOUN
aijbe-117	80	30	+	+	CCONJ
aijbe-117	80	31	β5	β5	PROPN
aijbe-117	80	32	audindeit	audindeit	PROPN
aijbe-117	81	1	+	+	CCONJ
aijbe-117	81	2	β6	β6	PROPN
aijbe-117	81	3	audsizeit	audsizeit	NOUN
aijbe-117	81	4	+	+	CCONJ
aijbe-117	81	5	β7	β7	ADJ
aijbe-117	81	6	audexpeit	audexpeit	NOUN
aijbe-117	81	7	+	+	CCONJ
aijbe-117	81	8	β8	β8	ADJ
aijbe-117	81	9	ownconit	ownconit	NOUN
aijbe-117	81	10	+	+	CCONJ
aijbe-117	81	11	β9	β9	ADJ
aijbe-117	81	12	fsizeit	fsizeit	NOUN
aijbe-117	81	13	+	+	CCONJ
aijbe-117	81	14	β10	β10	NOUN
aijbe-117	81	15	fprofit	fprofit	NOUN
aijbe-117	81	16	+	+	CCONJ
aijbe-117	81	17	β11	β11	NOUN
aijbe-117	81	18	fleverit	fleverit	NOUN
aijbe-117	81	19	+	+	CCONJ
aijbe-117	81	20	β12	β12	CCONJ
aijbe-117	81	21	fdividit	fdividit	NOUN
aijbe-117	82	1	where	where	SCONJ
aijbe-117	82	2	:	:	PUNCT
aijbe-117	82	3	rateb	rateb	PROPN
aijbe-117	82	4	m.	m.	PROPN
aijbe-117	82	5	alqatamin	alqatamin	PROPN
aijbe-117	82	6	and	and	CCONJ
aijbe-117	82	7	mohammad	mohammad	PROPN
aijbe-117	82	8	k.	k.	PROPN
aijbe-117	82	9	shbeilat	shbeilat	PROPN
aijbe-117	82	10	(	(	PUNCT
aijbe-117	82	11	2022	2022	NUM
aijbe-117	82	12	)	)	PUNCT
aijbe-117	82	13	13	13	NUM
aijbe-117	82	14	american	american	ADJ
aijbe-117	82	15	interdisciplinary	interdisciplinary	ADJ
aijbe-117	82	16	journal	journal	NOUN
aijbe-117	82	17	of	of	ADP
aijbe-117	82	18	business	business	NOUN
aijbe-117	82	19	and	and	CCONJ
aijbe-117	82	20	economics	economic	NOUN
aijbe-117	82	21	|	|	ADV
aijbe-117	82	22	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	PUNCT
aijbe-117	82	23	auddal	auddal	ADJ
aijbe-117	82	24	=	=	NOUN
aijbe-117	82	25	audit	audit	NOUN
aijbe-117	82	26	daily	daily	ADV
aijbe-117	82	27	,	,	PUNCT
aijbe-117	82	28	this	this	DET
aijbe-117	82	29	figure	figure	NOUN
aijbe-117	82	30	represents	represent	VERB
aijbe-117	82	31	the	the	DET
aijbe-117	82	32	time	time	NOUN
aijbe-117	82	33	that	that	PRON
aijbe-117	82	34	elapses	elapse	VERB
aijbe-117	82	35	in	in	ADP
aijbe-117	82	36	days	day	NOUN
aijbe-117	82	37	between	between	ADP
aijbe-117	82	38	year	year	NOUN
aijbe-117	82	39	-	-	PUNCT
aijbe-117	82	40	end	end	NOUN
aijbe-117	82	41	and	and	CCONJ
aijbe-117	82	42	the	the	DET
aijbe-117	82	43	date	date	NOUN
aijbe-117	82	44	of	of	ADP
aijbe-117	82	45	the	the	DET
aijbe-117	82	46	independent	independent	ADJ
aijbe-117	82	47	auditor	auditor	NOUN
aijbe-117	82	48	's	's	PART
aijbe-117	82	49	report	report	NOUN
aijbe-117	82	50	for	for	ADP
aijbe-117	82	51	several	several	ADJ
aijbe-117	82	52	uk	uk	PROPN
aijbe-117	82	53	companies	company	NOUN
aijbe-117	82	54	as	as	ADP
aijbe-117	82	55	a	a	DET
aijbe-117	82	56	proxy	proxy	NOUN
aijbe-117	82	57	for	for	ADP
aijbe-117	82	58	financial	financial	ADJ
aijbe-117	82	59	reports	report	NOUN
aijbe-117	82	60	timeliness	timeliness	NOUN
aijbe-117	82	61	.	.	PUNCT
aijbe-117	83	1	bsiz=	bsiz=	PROPN
aijbe-117	83	2	board	board	NOUN
aijbe-117	83	3	size	size	NOUN
aijbe-117	83	4	,	,	PUNCT
aijbe-117	83	5	total	total	ADJ
aijbe-117	83	6	number	number	NOUN
aijbe-117	83	7	of	of	ADP
aijbe-117	83	8	board	board	NOUN
aijbe-117	83	9	director	director	NOUN
aijbe-117	83	10	’s	’s	PART
aijbe-117	83	11	members	member	NOUN
aijbe-117	83	12	.	.	PUNCT
aijbe-117	84	1	bogen	bogen	NOUN
aijbe-117	84	2	=	=	SYM
aijbe-117	84	3	gender	gender	NOUN
aijbe-117	84	4	diversity	diversity	NOUN
aijbe-117	84	5	of	of	ADP
aijbe-117	84	6	the	the	DET
aijbe-117	84	7	board	board	NOUN
aijbe-117	84	8	,	,	PUNCT
aijbe-117	84	9	percentage	percentage	NOUN
aijbe-117	84	10	of	of	ADP
aijbe-117	84	11	female	female	ADJ
aijbe-117	84	12	members	member	NOUN
aijbe-117	84	13	on	on	ADP
aijbe-117	84	14	the	the	DET
aijbe-117	84	15	board	board	NOUN
aijbe-117	84	16	directors	director	NOUN
aijbe-117	84	17	.	.	PUNCT
aijbe-117	85	1	bind	bind	VERB
aijbe-117	85	2	=	=	SYM
aijbe-117	85	3	board	board	NOUN
aijbe-117	85	4	independency	independency	NOUN
aijbe-117	85	5	,	,	PUNCT
aijbe-117	85	6	the	the	DET
aijbe-117	85	7	proportion	proportion	NOUN
aijbe-117	85	8	of	of	ADP
aijbe-117	85	9	independent	independent	ADJ
aijbe-117	85	10	directors	director	NOUN
aijbe-117	85	11	to	to	ADP
aijbe-117	85	12	the	the	DET
aijbe-117	85	13	total	total	ADJ
aijbe-117	85	14	number	number	NOUN
aijbe-117	85	15	of	of	ADP
aijbe-117	85	16	directors	director	NOUN
aijbe-117	85	17	on	on	ADP
aijbe-117	85	18	the	the	DET
aijbe-117	85	19	board	board	NOUN
aijbe-117	85	20	directors	director	NOUN
aijbe-117	85	21	.	.	PUNCT
aijbe-117	86	1	bomeet	bomeet	NOUN
aijbe-117	86	2	=	=	SYM
aijbe-117	86	3	board	board	NOUN
aijbe-117	86	4	meeting	meeting	NOUN
aijbe-117	86	5	measured	measure	VERB
aijbe-117	86	6	by	by	ADP
aijbe-117	86	7	the	the	DET
aijbe-117	86	8	number	number	NOUN
aijbe-117	86	9	of	of	ADP
aijbe-117	86	10	board	board	NOUN
aijbe-117	86	11	directors	director	NOUN
aijbe-117	86	12	’	'	PUNCT
aijbe-117	86	13	meetings	meeting	NOUN
aijbe-117	86	14	held	hold	VERB
aijbe-117	86	15	during	during	ADP
aijbe-117	86	16	the	the	DET
aijbe-117	86	17	year	year	NOUN
aijbe-117	86	18	.	.	PUNCT
aijbe-117	87	1	audinde	audinde	NOUN
aijbe-117	87	2	audit	audit	NOUN
aijbe-117	87	3	=	=	PUNCT
aijbe-117	87	4	independency	independency	NOUN
aijbe-117	87	5	measured	measure	VERB
aijbe-117	87	6	by	by	ADP
aijbe-117	87	7	the	the	DET
aijbe-117	87	8	proportion	proportion	NOUN
aijbe-117	87	9	of	of	ADP
aijbe-117	87	10	independent	independent	ADJ
aijbe-117	87	11	directors	director	NOUN
aijbe-117	87	12	to	to	PART
aijbe-117	87	13	total	total	ADJ
aijbe-117	87	14	number	number	NOUN
aijbe-117	87	15	of	of	ADP
aijbe-117	87	16	directors	director	NOUN
aijbe-117	87	17	on	on	ADP
aijbe-117	87	18	the	the	DET
aijbe-117	87	19	audit	audit	NOUN
aijbe-117	87	20	committee	committee	NOUN
aijbe-117	87	21	.	.	PUNCT
aijbe-117	88	1	audsize	audsize	VERB
aijbe-117	88	2	=	=	SYM
aijbe-117	88	3	audit	audit	NOUN
aijbe-117	88	4	size	size	NOUN
aijbe-117	88	5	measured	measure	VERB
aijbe-117	88	6	by	by	ADP
aijbe-117	88	7	the	the	DET
aijbe-117	88	8	total	total	ADJ
aijbe-117	88	9	number	number	NOUN
aijbe-117	88	10	of	of	ADP
aijbe-117	88	11	audit	audit	NOUN
aijbe-117	88	12	committee	committee	NOUN
aijbe-117	88	13	members	member	NOUN
aijbe-117	88	14	.	.	PUNCT
aijbe-117	89	1	audexpe	audexpe	NOUN
aijbe-117	89	2	=	=	SYM
aijbe-117	89	3	audit	audit	NOUN
aijbe-117	89	4	experience	experience	NOUN
aijbe-117	89	5	measured	measure	VERB
aijbe-117	89	6	by	by	ADP
aijbe-117	89	7	proportion	proportion	NOUN
aijbe-117	89	8	of	of	ADP
aijbe-117	89	9	members	member	NOUN
aijbe-117	89	10	with	with	ADP
aijbe-117	89	11	education	education	NOUN
aijbe-117	89	12	/	/	SYM
aijbe-117	89	13	background	background	NOUN
aijbe-117	89	14	in	in	ADP
aijbe-117	89	15	accounting	accounting	NOUN
aijbe-117	89	16	or	or	CCONJ
aijbe-117	89	17	finance	finance	NOUN
aijbe-117	89	18	.	.	PUNCT
aijbe-117	90	1	owncon	owncon	NOUN
aijbe-117	90	2	=	=	PUNCT
aijbe-117	90	3	ownership	ownership	NOUN
aijbe-117	90	4	concentration	concentration	NOUN
aijbe-117	90	5	which	which	PRON
aijbe-117	90	6	is	be	AUX
aijbe-117	90	7	the	the	DET
aijbe-117	90	8	value	value	NOUN
aijbe-117	90	9	of	of	ADP
aijbe-117	90	10	one	one	NUM
aijbe-117	90	11	if	if	SCONJ
aijbe-117	90	12	it	it	PRON
aijbe-117	90	13	is	be	AUX
aijbe-117	90	14	an	an	DET
aijbe-117	90	15	external	external	ADJ
aijbe-117	90	16	stakeholder	stakeholder	NOUN
aijbe-117	90	17	who	who	PRON
aijbe-117	90	18	owns	own	VERB
aijbe-117	90	19	five	five	NUM
aijbe-117	90	20	per	per	ADP
aijbe-117	90	21	cent	cent	NOUN
aijbe-117	90	22	or	or	CCONJ
aijbe-117	90	23	more	more	ADJ
aijbe-117	90	24	from	from	ADP
aijbe-117	90	25	the	the	DET
aijbe-117	90	26	total	total	ADJ
aijbe-117	90	27	firm	firm	NOUN
aijbe-117	90	28	’s	’s	PART
aijbe-117	90	29	outstanding	outstanding	ADJ
aijbe-117	90	30	shares	share	NOUN
aijbe-117	90	31	;	;	PUNCT
aijbe-117	90	32	otherwise	otherwise	ADV
aijbe-117	90	33	zero	zero	NUM
aijbe-117	90	34	.	.	PUNCT
aijbe-117	90	35	fsize	fsize	NOUN
aijbe-117	90	36	=	=	SYM
aijbe-117	90	37	firm	firm	ADJ
aijbe-117	90	38	size	size	NOUN
aijbe-117	90	39	of	of	ADP
aijbe-117	90	40	a	a	DET
aijbe-117	90	41	company	company	NOUN
aijbe-117	90	42	generated	generate	VERB
aijbe-117	90	43	by	by	ADP
aijbe-117	90	44	aggregate	aggregate	ADJ
aijbe-117	90	45	assets	asset	NOUN
aijbe-117	90	46	.	.	PUNCT
aijbe-117	91	1	fprof	fprof	PROPN
aijbe-117	91	2	=	=	SYM
aijbe-117	91	3	firm	firm	ADJ
aijbe-117	91	4	profitability	profitability	NOUN
aijbe-117	91	5	which	which	PRON
aijbe-117	91	6	is	be	AUX
aijbe-117	91	7	measured	measure	VERB
aijbe-117	91	8	by	by	ADP
aijbe-117	91	9	return	return	NOUN
aijbe-117	91	10	on	on	ADP
aijbe-117	91	11	assets	asset	NOUN
aijbe-117	91	12	calculated	calculate	VERB
aijbe-117	91	13	by	by	ADP
aijbe-117	91	14	net	net	ADJ
aijbe-117	91	15	income	income	NOUN
aijbe-117	91	16	before	before	ADP
aijbe-117	91	17	tax	tax	NOUN
aijbe-117	91	18	divided	divide	VERB
aijbe-117	91	19	by	by	ADP
aijbe-117	91	20	aggregate	aggregate	ADJ
aijbe-117	91	21	assets	asset	NOUN
aijbe-117	91	22	.	.	PUNCT
aijbe-117	92	1	flever	flever	NOUN
aijbe-117	92	2	=	=	SYM
aijbe-117	92	3	leverage	leverage	NOUN
aijbe-117	92	4	ratio	ratio	NOUN
aijbe-117	92	5	,	,	PUNCT
aijbe-117	92	6	which	which	PRON
aijbe-117	92	7	is	be	AUX
aijbe-117	92	8	calculated	calculate	VERB
aijbe-117	92	9	by	by	ADP
aijbe-117	92	10	divided	divide	VERB
aijbe-117	92	11	the	the	DET
aijbe-117	92	12	aggregate	aggregate	ADJ
aijbe-117	92	13	liabilities	liability	NOUN
aijbe-117	92	14	by	by	ADP
aijbe-117	92	15	aggregate	aggregate	ADJ
aijbe-117	92	16	assets	asset	NOUN
aijbe-117	92	17	.	.	PUNCT
aijbe-117	93	1	fdivid	fdivid	PROPN
aijbe-117	93	2	=	=	PUNCT
aijbe-117	94	1	dividends	dividend	NOUN
aijbe-117	94	2	ratio	ratio	NOUN
aijbe-117	94	3	measured	measure	VERB
aijbe-117	94	4	by	by	ADP
aijbe-117	94	5	cash	cash	NOUN
aijbe-117	94	6	dividends	dividend	NOUN
aijbe-117	94	7	divided	divide	VERB
aijbe-117	94	8	by	by	ADP
aijbe-117	94	9	net	net	ADJ
aijbe-117	94	10	income	income	NOUN
aijbe-117	94	11	for	for	ADP
aijbe-117	94	12	the	the	DET
aijbe-117	94	13	same	same	ADJ
aijbe-117	94	14	period	period	NOUN
aijbe-117	94	15	.	.	PUNCT
aijbe-117	95	1	table	table	NOUN
aijbe-117	95	2	1	1	NUM
aijbe-117	95	3	demonstrated	demonstrate	VERB
aijbe-117	95	4	variables	variable	NOUN
aijbe-117	95	5	definitions	definition	NOUN
aijbe-117	95	6	and	and	CCONJ
aijbe-117	95	7	measurements	measurement	NOUN
aijbe-117	95	8	.	.	PUNCT
aijbe-117	96	1	table	table	NOUN
aijbe-117	96	2	1	1	NUM
aijbe-117	96	3	.	.	PUNCT
aijbe-117	97	1	variable	variable	ADJ
aijbe-117	97	2	definitions	definition	NOUN
aijbe-117	97	3	and	and	CCONJ
aijbe-117	97	4	measurements	measurement	NOUN
aijbe-117	97	5	label	label	VERB
aijbe-117	97	6	variable	variable	ADJ
aijbe-117	97	7	description	description	NOUN
aijbe-117	97	8	auddal	auddal	VERB
aijbe-117	97	9	audit	audit	NOUN
aijbe-117	97	10	daley	daley	PROPN
aijbe-117	97	11	measured	measure	VERB
aijbe-117	97	12	by	by	ADP
aijbe-117	97	13	the	the	DET
aijbe-117	97	14	time	time	NOUN
aijbe-117	97	15	that	that	PRON
aijbe-117	97	16	elapses	elapse	VERB
aijbe-117	97	17	in	in	ADP
aijbe-117	97	18	days	day	NOUN
aijbe-117	97	19	between	between	ADP
aijbe-117	97	20	yearend	yearend	NOUN
aijbe-117	97	21	and	and	CCONJ
aijbe-117	97	22	the	the	DET
aijbe-117	97	23	date	date	NOUN
aijbe-117	97	24	of	of	ADP
aijbe-117	97	25	the	the	DET
aijbe-117	97	26	independent	independent	ADJ
aijbe-117	97	27	auditor	auditor	NOUN
aijbe-117	97	28	's	's	PART
aijbe-117	97	29	report	report	NOUN
aijbe-117	97	30	for	for	ADP
aijbe-117	97	31	several	several	ADJ
aijbe-117	97	32	uk	uk	PROPN
aijbe-117	97	33	companies	company	NOUN
aijbe-117	97	34	.	.	PUNCT
aijbe-117	98	1	bosize	bosize	PROPN
aijbe-117	98	2	board	board	PROPN
aijbe-117	98	3	size	size	NOUN
aijbe-117	98	4	total	total	ADJ
aijbe-117	98	5	number	number	NOUN
aijbe-117	98	6	of	of	ADP
aijbe-117	98	7	board	board	NOUN
aijbe-117	98	8	directors	director	NOUN
aijbe-117	98	9	’	’	PART
aijbe-117	98	10	members	member	NOUN
aijbe-117	98	11	.	.	PUNCT
aijbe-117	99	1	bogen	bogen	NOUN
aijbe-117	99	2	board	board	PROPN
aijbe-117	99	3	gender	gender	NOUN
aijbe-117	99	4	percentage	percentage	NOUN
aijbe-117	99	5	of	of	ADP
aijbe-117	99	6	female	female	ADJ
aijbe-117	99	7	members	member	NOUN
aijbe-117	99	8	on	on	ADP
aijbe-117	99	9	the	the	DET
aijbe-117	99	10	board	board	NOUN
aijbe-117	99	11	directors	director	NOUN
aijbe-117	99	12	.	.	PUNCT
aijbe-117	100	1	bomeet	bomeet	PROPN
aijbe-117	100	2	board	board	PROPN
aijbe-117	100	3	meeting	meeting	NOUN
aijbe-117	100	4	number	number	NOUN
aijbe-117	100	5	of	of	ADP
aijbe-117	100	6	board	board	NOUN
aijbe-117	100	7	directors	director	NOUN
aijbe-117	100	8	’	'	PUNCT
aijbe-117	100	9	meetings	meeting	NOUN
aijbe-117	100	10	held	hold	VERB
aijbe-117	100	11	during	during	ADP
aijbe-117	100	12	the	the	DET
aijbe-117	100	13	year	year	NOUN
aijbe-117	100	14	.	.	PUNCT
aijbe-117	101	1	audinde	audinde	PROPN
aijbe-117	101	2	audit	audit	NOUN
aijbe-117	101	3	independence	independence	NOUN
aijbe-117	101	4	the	the	DET
aijbe-117	101	5	proportion	proportion	NOUN
aijbe-117	101	6	of	of	ADP
aijbe-117	101	7	independent	independent	ADJ
aijbe-117	101	8	directors	director	NOUN
aijbe-117	101	9	to	to	ADP
aijbe-117	101	10	the	the	DET
aijbe-117	101	11	total	total	ADJ
aijbe-117	101	12	number	number	NOUN
aijbe-117	101	13	of	of	ADP
aijbe-117	101	14	directors	director	NOUN
aijbe-117	101	15	on	on	ADP
aijbe-117	101	16	the	the	DET
aijbe-117	101	17	audit	audit	NOUN
aijbe-117	101	18	committee	committee	NOUN
aijbe-117	101	19	audsize	audsize	VERB
aijbe-117	101	20	audit	audit	NOUN
aijbe-117	101	21	size	size	NOUN
aijbe-117	101	22	measured	measure	VERB
aijbe-117	101	23	by	by	ADP
aijbe-117	101	24	the	the	DET
aijbe-117	101	25	total	total	ADJ
aijbe-117	101	26	number	number	NOUN
aijbe-117	101	27	of	of	ADP
aijbe-117	101	28	audit	audit	NOUN
aijbe-117	101	29	committee	committee	NOUN
aijbe-117	101	30	members	member	NOUN
aijbe-117	101	31	.	.	PUNCT
aijbe-117	102	1	audexpe	audexpe	ADJ
aijbe-117	102	2	audit	audit	NOUN
aijbe-117	102	3	experience	experience	VERB
aijbe-117	102	4	the	the	DET
aijbe-117	102	5	proportion	proportion	NOUN
aijbe-117	102	6	of	of	ADP
aijbe-117	102	7	members	member	NOUN
aijbe-117	102	8	with	with	ADP
aijbe-117	102	9	education	education	NOUN
aijbe-117	102	10	/	/	SYM
aijbe-117	102	11	experience	experience	NOUN
aijbe-117	102	12	in	in	ADP
aijbe-117	102	13	accounting	accounting	NOUN
aijbe-117	102	14	or	or	CCONJ
aijbe-117	102	15	finance	finance	NOUN
aijbe-117	102	16	.	.	PUNCT
aijbe-117	103	1	owncon	owncon	PROPN
aijbe-117	103	2	ownership	ownership	NOUN
aijbe-117	103	3	concentration	concentration	NOUN
aijbe-117	103	4	which	which	PRON
aijbe-117	103	5	is	be	AUX
aijbe-117	103	6	the	the	DET
aijbe-117	103	7	value	value	NOUN
aijbe-117	103	8	of	of	ADP
aijbe-117	103	9	one	one	NUM
aijbe-117	103	10	if	if	SCONJ
aijbe-117	103	11	it	it	PRON
aijbe-117	103	12	is	be	AUX
aijbe-117	103	13	an	an	DET
aijbe-117	103	14	external	external	ADJ
aijbe-117	103	15	stakeholder	stakeholder	NOUN
aijbe-117	103	16	who	who	PRON
aijbe-117	103	17	owns	own	VERB
aijbe-117	103	18	five	five	NUM
aijbe-117	103	19	per	per	ADP
aijbe-117	103	20	cent	cent	NOUN
aijbe-117	103	21	or	or	CCONJ
aijbe-117	103	22	more	more	ADJ
aijbe-117	103	23	from	from	ADP
aijbe-117	103	24	the	the	DET
aijbe-117	103	25	total	total	ADJ
aijbe-117	103	26	firm	firm	NOUN
aijbe-117	103	27	’s	’s	PART
aijbe-117	103	28	outstanding	outstanding	ADJ
aijbe-117	103	29	shares	share	NOUN
aijbe-117	103	30	;	;	PUNCT
aijbe-117	103	31	otherwise	otherwise	ADV
aijbe-117	103	32	zero	zero	NUM
aijbe-117	103	33	?	?	PUNCT
aijbe-117	103	34	fsize	fsize	NOUN
aijbe-117	103	35	firm	firm	ADJ
aijbe-117	103	36	size	size	NOUN
aijbe-117	103	37	firm	firm	NOUN
aijbe-117	103	38	generated	generate	VERB
aijbe-117	103	39	by	by	ADP
aijbe-117	103	40	aggregate	aggregate	ADJ
aijbe-117	103	41	assets	asset	NOUN
aijbe-117	103	42	.	.	PUNCT
aijbe-117	104	1	fprof	fprof	PROPN
aijbe-117	104	2	firm	firm	PROPN
aijbe-117	104	3	profitability	profitability	NOUN
aijbe-117	104	4	measured	measure	VERB
aijbe-117	104	5	by	by	ADP
aijbe-117	104	6	return	return	NOUN
aijbe-117	104	7	on	on	ADP
aijbe-117	104	8	assets	asset	NOUN
aijbe-117	104	9	,	,	PUNCT
aijbe-117	104	10	the	the	DET
aijbe-117	104	11	net	net	ADJ
aijbe-117	104	12	income	income	NOUN
aijbe-117	104	13	before	before	ADP
aijbe-117	104	14	tax	tax	NOUN
aijbe-117	104	15	divided	divide	VERB
aijbe-117	104	16	by	by	ADP
aijbe-117	104	17	aggregate	aggregate	ADJ
aijbe-117	104	18	assets	asset	NOUN
aijbe-117	104	19	.	.	PUNCT
aijbe-117	105	1	flever	flever	NOUN
aijbe-117	105	2	leverage	leverage	NOUN
aijbe-117	105	3	ratio	ratio	NOUN
aijbe-117	105	4	aggregate	aggregate	ADJ
aijbe-117	105	5	liabilities	liability	NOUN
aijbe-117	105	6	divided	divide	VERB
aijbe-117	105	7	by	by	ADP
aijbe-117	105	8	aggregate	aggregate	ADJ
aijbe-117	105	9	assets	asset	NOUN
aijbe-117	105	10	.	.	PUNCT
aijbe-117	106	1	fdivid	fdivid	PROPN
aijbe-117	106	2	dividends	dividend	NOUN
aijbe-117	106	3	ratio	ratio	NOUN
aijbe-117	106	4	cash	cash	NOUN
aijbe-117	106	5	dividends	dividend	NOUN
aijbe-117	106	6	divided	divide	VERB
aijbe-117	106	7	by	by	ADP
aijbe-117	106	8	net	net	ADJ
aijbe-117	106	9	income	income	NOUN
aijbe-117	106	10	for	for	ADP
aijbe-117	106	11	the	the	DET
aijbe-117	106	12	same	same	ADJ
aijbe-117	106	13	period	period	NOUN
aijbe-117	106	14	.	.	PUNCT
aijbe-117	107	1	descriptive	descriptive	ADJ
aijbe-117	107	2	statistics	statistics	PROPN
aijbe-117	107	3	table	table	NOUN
aijbe-117	107	4	2	2	NUM
aijbe-117	107	5	sumarises	sumarise	NOUN
aijbe-117	107	6	the	the	DET
aijbe-117	107	7	statistical	statistical	ADJ
aijbe-117	107	8	properties	property	NOUN
aijbe-117	107	9	of	of	ADP
aijbe-117	107	10	data	datum	NOUN
aijbe-117	107	11	used	use	VERB
aijbe-117	107	12	in	in	ADP
aijbe-117	107	13	this	this	DET
aijbe-117	107	14	study	study	NOUN
aijbe-117	107	15	in	in	ADP
aijbe-117	107	16	terms	term	NOUN
aijbe-117	107	17	of	of	ADP
aijbe-117	107	18	observations	observation	NOUN
aijbe-117	107	19	,	,	PUNCT
aijbe-117	107	20	standard	standard	ADJ
aijbe-117	107	21	deviation	deviation	NOUN
aijbe-117	107	22	,	,	PUNCT
aijbe-117	107	23	mean	mean	VERB
aijbe-117	107	24	,	,	PUNCT
aijbe-117	107	25	coefficient	coefficient	NOUN
aijbe-117	107	26	of	of	ADP
aijbe-117	107	27	variation	variation	NOUN
aijbe-117	107	28	and	and	CCONJ
aijbe-117	107	29	median	median	NOUN
aijbe-117	107	30	for	for	ADP
aijbe-117	107	31	all	all	DET
aijbe-117	107	32	variables	variable	NOUN
aijbe-117	107	33	.	.	PUNCT
aijbe-117	108	1	this	this	DET
aijbe-117	108	2	section	section	NOUN
aijbe-117	108	3	reveals	reveal	VERB
aijbe-117	108	4	that	that	SCONJ
aijbe-117	108	5	the	the	DET
aijbe-117	108	6	minimum	minimum	ADJ
aijbe-117	108	7	value	value	NOUN
aijbe-117	108	8	of	of	ADP
aijbe-117	108	9	audit	audit	NOUN
aijbe-117	108	10	delay	delay	NOUN
aijbe-117	108	11	is	be	AUX
aijbe-117	108	12	22	22	NUM
aijbe-117	108	13	days	day	NOUN
aijbe-117	108	14	and	and	CCONJ
aijbe-117	108	15	the	the	DET
aijbe-117	108	16	maximum	maximum	ADJ
aijbe-117	108	17	value	value	NOUN
aijbe-117	108	18	is	be	AUX
aijbe-117	108	19	118	118	NUM
aijbe-117	108	20	days	day	NOUN
aijbe-117	108	21	with	with	ADP
aijbe-117	108	22	a	a	DET
aijbe-117	108	23	15.46	15.46	NUM
aijbe-117	108	24	standard	standard	ADJ
aijbe-117	108	25	deviation	deviation	NOUN
aijbe-117	108	26	,	,	PUNCT
aijbe-117	108	27	this	this	DET
aijbe-117	108	28	rateb	rateb	NOUN
aijbe-117	108	29	m.	m.	NOUN
aijbe-117	108	30	alqatamin	alqatamin	PROPN
aijbe-117	108	31	and	and	CCONJ
aijbe-117	108	32	mohammad	mohammad	PROPN
aijbe-117	108	33	k.	k.	PROPN
aijbe-117	108	34	shbeilat	shbeilat	PROPN
aijbe-117	108	35	(	(	PUNCT
aijbe-117	108	36	2022	2022	NUM
aijbe-117	108	37	)	)	PUNCT
aijbe-117	108	38	14	14	NUM
aijbe-117	108	39	american	american	ADJ
aijbe-117	108	40	interdisciplinary	interdisciplinary	ADJ
aijbe-117	108	41	journal	journal	NOUN
aijbe-117	108	42	of	of	ADP
aijbe-117	108	43	business	business	NOUN
aijbe-117	108	44	and	and	CCONJ
aijbe-117	108	45	economics	economic	NOUN
aijbe-117	108	46	|	|	ADV
aijbe-117	108	47	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	X
aijbe-117	108	48	indicates	indicate	VERB
aijbe-117	108	49	a	a	DET
aijbe-117	108	50	considerable	considerable	ADJ
aijbe-117	108	51	distribution	distribution	NOUN
aijbe-117	108	52	in	in	ADP
aijbe-117	108	53	the	the	DET
aijbe-117	108	54	days	day	NOUN
aijbe-117	108	55	.	.	PUNCT
aijbe-117	109	1	the	the	DET
aijbe-117	109	2	mean	mean	ADJ
aijbe-117	109	3	value	value	NOUN
aijbe-117	109	4	is	be	AUX
aijbe-117	109	5	56.7487	56.7487	NUM
aijbe-117	109	6	,	,	PUNCT
aijbe-117	109	7	which	which	PRON
aijbe-117	109	8	is	be	AUX
aijbe-117	109	9	similar	similar	ADJ
aijbe-117	109	10	to	to	ADP
aijbe-117	109	11	the	the	DET
aijbe-117	109	12	results	result	NOUN
aijbe-117	109	13	of	of	ADP
aijbe-117	109	14	odit	odit	NOUN
aijbe-117	109	15	(	(	PUNCT
aijbe-117	109	16	2015a	2015a	NUM
aijbe-117	109	17	)	)	PUNCT
aijbe-117	109	18	,	,	PUNCT
aijbe-117	109	19	who	who	PRON
aijbe-117	109	20	found	find	VERB
aijbe-117	109	21	that	that	SCONJ
aijbe-117	109	22	the	the	DET
aijbe-117	109	23	average	average	ADJ
aijbe-117	109	24	length	length	NOUN
aijbe-117	109	25	of	of	ADP
aijbe-117	109	26	time	time	NOUN
aijbe-117	109	27	in	in	ADP
aijbe-117	109	28	days	day	NOUN
aijbe-117	109	29	before	before	SCONJ
aijbe-117	109	30	financial	financial	ADJ
aijbe-117	109	31	annual	annual	ADJ
aijbe-117	109	32	reports	report	NOUN
aijbe-117	109	33	of	of	ADP
aijbe-117	109	34	companies	company	NOUN
aijbe-117	109	35	studied	study	VERB
aijbe-117	109	36	in	in	ADP
aijbe-117	109	37	nairobi	nairobi	PROPN
aijbe-117	109	38	are	be	AUX
aijbe-117	109	39	released	release	VERB
aijbe-117	109	40	is	be	AUX
aijbe-117	109	41	58.2799	58.2799	NUM
aijbe-117	109	42	.	.	PUNCT
aijbe-117	110	1	with	with	ADP
aijbe-117	110	2	regard	regard	NOUN
aijbe-117	110	3	to	to	ADP
aijbe-117	110	4	the	the	DET
aijbe-117	110	5	board	board	NOUN
aijbe-117	110	6	size	size	NOUN
aijbe-117	110	7	,	,	PUNCT
aijbe-117	110	8	it	it	PRON
aijbe-117	110	9	was	be	AUX
aijbe-117	110	10	found	find	VERB
aijbe-117	110	11	that	that	SCONJ
aijbe-117	110	12	the	the	DET
aijbe-117	110	13	small	small	ADJ
aijbe-117	110	14	board	board	NOUN
aijbe-117	110	15	has	have	VERB
aijbe-117	110	16	5	5	NUM
aijbe-117	110	17	members	member	NOUN
aijbe-117	110	18	whereas	whereas	SCONJ
aijbe-117	110	19	the	the	DET
aijbe-117	110	20	highest	high	ADJ
aijbe-117	110	21	number	number	NOUN
aijbe-117	110	22	of	of	ADP
aijbe-117	110	23	members	member	NOUN
aijbe-117	110	24	was	be	AUX
aijbe-117	110	25	17	17	NUM
aijbe-117	110	26	members	member	NOUN
aijbe-117	110	27	,	,	PUNCT
aijbe-117	110	28	it	it	PRON
aijbe-117	110	29	is	be	AUX
aijbe-117	110	30	surprising	surprising	ADJ
aijbe-117	110	31	to	to	PART
aijbe-117	110	32	note	note	VERB
aijbe-117	110	33	that	that	SCONJ
aijbe-117	110	34	,	,	PUNCT
aijbe-117	110	35	some	some	DET
aijbe-117	110	36	uk	uk	PROPN
aijbe-117	110	37	firms	firm	NOUN
aijbe-117	110	38	ignore	ignore	VERB
aijbe-117	110	39	the	the	DET
aijbe-117	110	40	uk	uk	PROPN
aijbe-117	110	41	corporate	corporate	ADJ
aijbe-117	110	42	governance	governance	NOUN
aijbe-117	110	43	code	code	NOUN
aijbe-117	110	44	number	number	NOUN
aijbe-117	110	45	(	(	PUNCT
aijbe-117	110	46	21	21	NUM
aijbe-117	110	47	)	)	PUNCT
aijbe-117	110	48	,	,	PUNCT
aijbe-117	110	49	which	which	PRON
aijbe-117	110	50	mentions	mention	VERB
aijbe-117	110	51	that	that	SCONJ
aijbe-117	110	52	the	the	DET
aijbe-117	110	53	number	number	NOUN
aijbe-117	110	54	of	of	ADP
aijbe-117	110	55	board	board	NOUN
aijbe-117	110	56	members	member	NOUN
aijbe-117	110	57	should	should	AUX
aijbe-117	110	58	be	be	AUX
aijbe-117	110	59	no	no	ADV
aijbe-117	110	60	more	more	ADJ
aijbe-117	110	61	than	than	ADP
aijbe-117	110	62	15	15	NUM
aijbe-117	110	63	.	.	PUNCT
aijbe-117	111	1	this	this	PRON
aijbe-117	111	2	contravenes	contravene	VERB
aijbe-117	111	3	a	a	DET
aijbe-117	111	4	section	section	NOUN
aijbe-117	111	5	of	of	ADP
aijbe-117	111	6	the	the	DET
aijbe-117	111	7	uk	uk	PROPN
aijbe-117	111	8	corporate	corporate	ADJ
aijbe-117	111	9	governance	governance	NOUN
aijbe-117	111	10	code	code	NOUN
aijbe-117	111	11	number	number	NOUN
aijbe-117	111	12	21	21	NUM
aijbe-117	111	13	.	.	PUNCT
aijbe-117	112	1	with	with	ADP
aijbe-117	112	2	respect	respect	NOUN
aijbe-117	112	3	to	to	ADP
aijbe-117	112	4	the	the	DET
aijbe-117	112	5	gender	gender	NOUN
aijbe-117	112	6	diversity	diversity	NOUN
aijbe-117	112	7	of	of	ADP
aijbe-117	112	8	the	the	DET
aijbe-117	112	9	board	board	NOUN
aijbe-117	112	10	,	,	PUNCT
aijbe-117	112	11	the	the	DET
aijbe-117	112	12	minimum	minimum	ADJ
aijbe-117	112	13	value	value	NOUN
aijbe-117	112	14	is	be	AUX
aijbe-117	112	15	0	0	NUM
aijbe-117	112	16	and	and	CCONJ
aijbe-117	112	17	the	the	DET
aijbe-117	112	18	maximum	maximum	ADJ
aijbe-117	112	19	value	value	NOUN
aijbe-117	112	20	is	be	AUX
aijbe-117	112	21	.29	.29	NUM
aijbe-117	112	22	with	with	ADP
aijbe-117	112	23	stander	stander	NOUN
aijbe-117	112	24	deviation	deviation	NOUN
aijbe-117	112	25	.23	.23	NUM
aijbe-117	112	26	.	.	PUNCT
aijbe-117	113	1	in	in	ADP
aijbe-117	113	2	relation	relation	NOUN
aijbe-117	113	3	to	to	ADP
aijbe-117	113	4	the	the	DET
aijbe-117	113	5	board	board	NOUN
aijbe-117	113	6	independence	independence	NOUN
aijbe-117	113	7	and	and	CCONJ
aijbe-117	113	8	board	board	NOUN
aijbe-117	113	9	meetings	meeting	NOUN
aijbe-117	113	10	,	,	PUNCT
aijbe-117	113	11	the	the	DET
aijbe-117	113	12	minimum	minimum	ADJ
aijbe-117	113	13	values	value	NOUN
aijbe-117	113	14	are	be	AUX
aijbe-117	113	15	.375	.375	NUM
aijbe-117	113	16	and	and	CCONJ
aijbe-117	113	17	6	6	NUM
aijbe-117	113	18	,	,	PUNCT
aijbe-117	113	19	while	while	SCONJ
aijbe-117	113	20	the	the	DET
aijbe-117	113	21	maximum	maximum	ADJ
aijbe-117	113	22	values	value	NOUN
aijbe-117	113	23	are	be	AUX
aijbe-117	113	24	.5487	.5487	ADJ
aijbe-117	113	25	and	and	CCONJ
aijbe-117	113	26	22	22	NUM
aijbe-117	113	27	respectively	respectively	ADV
aijbe-117	113	28	.	.	PUNCT
aijbe-117	114	1	in	in	ADP
aijbe-117	114	2	addition	addition	NOUN
aijbe-117	114	3	,	,	PUNCT
aijbe-117	114	4	table	table	NOUN
aijbe-117	114	5	2	2	NUM
aijbe-117	114	6	shows	show	VERB
aijbe-117	114	7	that	that	SCONJ
aijbe-117	114	8	zero	zero	NUM
aijbe-117	114	9	is	be	AUX
aijbe-117	114	10	the	the	DET
aijbe-117	114	11	minimum	minimum	ADJ
aijbe-117	114	12	value	value	NOUN
aijbe-117	114	13	of	of	ADP
aijbe-117	114	14	audit	audit	NOUN
aijbe-117	114	15	independency	independency	NOUN
aijbe-117	114	16	while	while	SCONJ
aijbe-117	114	17	the	the	DET
aijbe-117	114	18	value	value	NOUN
aijbe-117	114	19	of	of	ADP
aijbe-117	114	20	.3431	.3431	PROPN
aijbe-117	114	21	is	be	AUX
aijbe-117	114	22	the	the	DET
aijbe-117	114	23	maximum	maximum	ADJ
aijbe-117	114	24	value	value	NOUN
aijbe-117	114	25	with	with	ADP
aijbe-117	114	26	standard	standard	ADJ
aijbe-117	114	27	deviation	deviation	NOUN
aijbe-117	114	28	.2460	.2460	PUNCT
aijbe-117	114	29	and	and	CCONJ
aijbe-117	114	30	mean	mean	ADJ
aijbe-117	114	31	value	value	NOUN
aijbe-117	114	32	of	of	ADP
aijbe-117	114	33	.375	.375	NUM
aijbe-117	114	34	.	.	PUNCT
aijbe-117	115	1	descriptive	descriptive	ADJ
aijbe-117	115	2	analysis	analysis	NOUN
aijbe-117	115	3	reveals	reveal	VERB
aijbe-117	115	4	that	that	SCONJ
aijbe-117	115	5	audit	audit	NOUN
aijbe-117	115	6	size	size	NOUN
aijbe-117	115	7	and	and	CCONJ
aijbe-117	115	8	audit	audit	NOUN
aijbe-117	115	9	expertise	expertise	NOUN
aijbe-117	115	10	have	have	VERB
aijbe-117	115	11	the	the	DET
aijbe-117	115	12	minimum	minimum	ADJ
aijbe-117	115	13	values	value	NOUN
aijbe-117	115	14	of	of	ADP
aijbe-117	115	15	3	3	NUM
aijbe-117	115	16	and	and	CCONJ
aijbe-117	115	17	1	1	NUM
aijbe-117	115	18	and	and	CCONJ
aijbe-117	115	19	maximum	maximum	ADJ
aijbe-117	115	20	values	value	NOUN
aijbe-117	115	21	of	of	ADP
aijbe-117	115	22	5	5	NUM
aijbe-117	115	23	and	and	CCONJ
aijbe-117	115	24	.4812	.4812	NOUN
aijbe-117	115	25	respectively	respectively	ADV
aijbe-117	115	26	.	.	PUNCT
aijbe-117	116	1	whereas	whereas	SCONJ
aijbe-117	116	2	,	,	PUNCT
aijbe-117	116	3	ownership	ownership	NOUN
aijbe-117	116	4	concentration	concentration	NOUN
aijbe-117	116	5	has	have	VERB
aijbe-117	116	6	a	a	DET
aijbe-117	116	7	mean	mean	ADJ
aijbe-117	116	8	value	value	NOUN
aijbe-117	116	9	of	of	ADP
aijbe-117	116	10	.869	.869	NUM
aijbe-117	116	11	.	.	PUNCT
aijbe-117	117	1	moreover	moreover	ADV
aijbe-117	117	2	,	,	PUNCT
aijbe-117	117	3	the	the	DET
aijbe-117	117	4	coefficient	coefficient	NOUN
aijbe-117	117	5	of	of	ADP
aijbe-117	117	6	company	company	NOUN
aijbe-117	117	7	size	size	NOUN
aijbe-117	117	8	is	be	AUX
aijbe-117	117	9	widely	widely	ADV
aijbe-117	117	10	distributed	distribute	VERB
aijbe-117	117	11	and	and	CCONJ
aijbe-117	117	12	ranges	range	VERB
aijbe-117	117	13	from	from	ADP
aijbe-117	117	14	11.735	11.735	NUM
aijbe-117	117	15	to	to	ADP
aijbe-117	117	16	18.9268	18.9268	NUM
aijbe-117	117	17	.	.	PUNCT
aijbe-117	118	1	recording	recording	NOUN
aijbe-117	118	2	and	and	CCONJ
aijbe-117	118	3	analysis	analysis	NOUN
aijbe-117	118	4	of	of	ADP
aijbe-117	118	5	profitability	profitability	NOUN
aijbe-117	118	6	demonstrates	demonstrate	VERB
aijbe-117	118	7	that	that	SCONJ
aijbe-117	118	8	it	it	PRON
aijbe-117	118	9	varies	vary	VERB
aijbe-117	118	10	between	between	ADP
aijbe-117	118	11	minimum	minimum	ADJ
aijbe-117	118	12	values	value	NOUN
aijbe-117	118	13	of	of	ADP
aijbe-117	118	14	0.4816	0.4816	NUM
aijbe-117	118	15	,	,	PUNCT
aijbe-117	118	16	which	which	PRON
aijbe-117	118	17	constitutes	constitute	VERB
aijbe-117	118	18	a	a	DET
aijbe-117	118	19	loss	loss	NOUN
aijbe-117	118	20	,	,	PUNCT
aijbe-117	118	21	and	and	CCONJ
aijbe-117	118	22	a	a	DET
aijbe-117	118	23	maximum	maximum	ADJ
aijbe-117	118	24	value	value	NOUN
aijbe-117	118	25	of	of	ADP
aijbe-117	118	26	0.937	0.937	NUM
aijbe-117	118	27	,	,	PUNCT
aijbe-117	118	28	which	which	PRON
aijbe-117	118	29	indicates	indicate	VERB
aijbe-117	118	30	profit	profit	NOUN
aijbe-117	118	31	.	.	PUNCT
aijbe-117	119	1	there	there	PRON
aijbe-117	119	2	is	be	VERB
aijbe-117	119	3	a	a	DET
aijbe-117	119	4	slandered	slander	VERB
aijbe-117	119	5	deviation	deviation	NOUN
aijbe-117	119	6	of	of	ADP
aijbe-117	119	7	1.3297	1.3297	NUM
aijbe-117	119	8	.	.	PUNCT
aijbe-117	120	1	additionally	additionally	ADV
aijbe-117	120	2	,	,	PUNCT
aijbe-117	120	3	table	table	NOUN
aijbe-117	120	4	2	2	NUM
aijbe-117	120	5	indicates	indicate	VERB
aijbe-117	120	6	the	the	DET
aijbe-117	120	7	leverage	leverage	NOUN
aijbe-117	120	8	ratio	ratio	NOUN
aijbe-117	120	9	ranges	range	VERB
aijbe-117	120	10	from	from	ADP
aijbe-117	120	11	0.9531	0.9531	NUM
aijbe-117	120	12	and	and	CCONJ
aijbe-117	120	13	the	the	DET
aijbe-117	120	14	mean	mean	ADJ
aijbe-117	120	15	value	value	NOUN
aijbe-117	120	16	is	be	AUX
aijbe-117	120	17	0.19726	0.19726	NUM
aijbe-117	120	18	.	.	PUNCT
aijbe-117	121	1	the	the	DET
aijbe-117	121	2	mean	mean	ADJ
aijbe-117	121	3	value	value	NOUN
aijbe-117	121	4	of	of	ADP
aijbe-117	121	5	the	the	DET
aijbe-117	121	6	dividends	dividend	NOUN
aijbe-117	121	7	ratio	ratio	NOUN
aijbe-117	121	8	is	be	AUX
aijbe-117	121	9	0.2941	0.2941	NUM
aijbe-117	121	10	,	,	PUNCT
aijbe-117	121	11	whereby	whereby	SCONJ
aijbe-117	121	12	the	the	DET
aijbe-117	121	13	minimum	minimum	NOUN
aijbe-117	121	14	is	be	AUX
aijbe-117	121	15	0	0	NUM
aijbe-117	121	16	and	and	CCONJ
aijbe-117	121	17	the	the	DET
aijbe-117	121	18	maximum	maximum	NOUN
aijbe-117	121	19	is	be	AUX
aijbe-117	121	20	0.975	0.975	NUM
aijbe-117	121	21	respectively	respectively	ADV
aijbe-117	121	22	with	with	ADP
aijbe-117	121	23	standard	standard	ADJ
aijbe-117	121	24	deviations	deviation	NOUN
aijbe-117	121	25	of	of	ADP
aijbe-117	121	26	0.2291	0.2291	NUM
aijbe-117	121	27	.	.	PUNCT
aijbe-117	121	28	table	table	NOUN
aijbe-117	122	1	2	2	NUM
aijbe-117	122	2	.	.	PUNCT
aijbe-117	122	3	descriptive	descriptive	ADJ
aijbe-117	122	4	analysis	analysis	NOUN
aijbe-117	122	5	variables	variable	VERB
aijbe-117	122	6	observations	observation	NOUN
aijbe-117	122	7	minimum	minimum	ADJ
aijbe-117	122	8	maximum	maximum	ADJ
aijbe-117	122	9	mean	mean	ADJ
aijbe-117	122	10	std	std	NOUN
aijbe-117	122	11	.	.	PUNCT
aijbe-117	123	1	deviation	deviation	NOUN
aijbe-117	123	2	auddal	auddal	VERB
aijbe-117	123	3	2109	2109	NUM
aijbe-117	123	4	22	22	NUM
aijbe-117	123	5	118	118	NUM
aijbe-117	123	6	56.7487	56.7487	NUM
aijbe-117	123	7	15.4692	15.4692	NUM
aijbe-117	123	8	bosize	bosize	NOUN
aijbe-117	123	9	2109	2109	NUM
aijbe-117	123	10	5	5	NUM
aijbe-117	123	11	17	17	NUM
aijbe-117	123	12	8	8	NUM
aijbe-117	123	13	.9519	.9519	NUM
aijbe-117	123	14	.4140	.4140	PROPN
aijbe-117	123	15	bogen	bogen	PROPN
aijbe-117	123	16	boindp	boindp	PROPN
aijbe-117	123	17	bomeet	bomeet	PROPN
aijbe-117	123	18	2109	2109	NUM
aijbe-117	123	19	2109	2109	NUM
aijbe-117	123	20	2109	2109	NUM
aijbe-117	123	21	0	0	NUM
aijbe-117	124	1	.3751	.3751	NOUN
aijbe-117	124	2	3	3	NUM
aijbe-117	124	3	.2964	.2964	NOUN
aijbe-117	124	4	.5487	.5487	PROPN
aijbe-117	125	1	22	22	NUM
aijbe-117	125	2	.	.	PUNCT
aijbe-117	126	1	846	846	NUM
aijbe-117	126	2	.323	.323	NUM
aijbe-117	126	3	8.7568	8.7568	NUM
aijbe-117	127	1	.2305	.2305	NOUN
aijbe-117	127	2	.5100	.5100	PROPN
aijbe-117	128	1	4.8733	4.8733	NUM
aijbe-117	128	2	audinde	audinde	NOUN
aijbe-117	128	3	2109	2109	NUM
aijbe-117	128	4	0	0	NUM
aijbe-117	129	1	.3431	.3431	PUNCT
aijbe-117	129	2	.3753	.3753	PUNCT
aijbe-117	129	3	.2460	.2460	PUNCT
aijbe-117	130	1	audsize	audsize	VERB
aijbe-117	130	2	2109	2109	NUM
aijbe-117	130	3	3	3	NUM
aijbe-117	130	4	5	5	NUM
aijbe-117	130	5	1.8598	1.8598	NUM
aijbe-117	130	6	1.256	1.256	NUM
aijbe-117	130	7	audexpe	audexpe	NOUN
aijbe-117	130	8	2109	2109	NUM
aijbe-117	130	9	1	1	NUM
aijbe-117	130	10	.4812	.4812	NOUN
aijbe-117	130	11	.3931	.3931	PROPN
aijbe-117	131	1	.2721	.2721	X
aijbe-117	131	2	owncon	owncon	PROPN
aijbe-117	131	3	2109	2109	NUM
aijbe-117	131	4	0	0	NUM
aijbe-117	131	5	1	1	NUM
aijbe-117	131	6	.9094	.9094	NOUN
aijbe-117	131	7	.4711	.4711	PROPN
aijbe-117	131	8	fsize	fsize	VERB
aijbe-117	131	9	2109	2109	NUM
aijbe-117	131	10	11.7355	11.7355	NUM
aijbe-117	131	11	18.9268	18.9268	NUM
aijbe-117	131	12	13.968	13.968	NUM
aijbe-117	131	13	1.2997	1.2997	NUM
aijbe-117	131	14	fprof	fprof	NOUN
aijbe-117	131	15	2109	2109	NUM
aijbe-117	131	16	-.4816	-.4816	PUNCT
aijbe-117	131	17	.9377	.9377	NOUN
aijbe-117	132	1	1.3297	1.3297	NUM
aijbe-117	132	2	.08483	.08483	NOUN
aijbe-117	132	3	flever	flever	NOUN
aijbe-117	132	4	2109	2109	NUM
aijbe-117	132	5	0	0	NUM
aijbe-117	133	1	.9531	.9531	PROPN
aijbe-117	133	2	.19726	.19726	PROPN
aijbe-117	133	3	.3050	.3050	PROPN
aijbe-117	134	1	fdivid	fdivid	PROPN
aijbe-117	134	2	2109	2109	NUM
aijbe-117	134	3	0	0	NUM
aijbe-117	134	4	.9750	.9750	PROPN
aijbe-117	134	5	.2941	.2941	PROPN
aijbe-117	135	1	.22941	.22941	PUNCT
aijbe-117	135	2	checking	check	VERB
aijbe-117	135	3	for	for	ADP
aijbe-117	135	4	multicollinearity	multicollinearity	NOUN
aijbe-117	135	5	two	two	NUM
aijbe-117	135	6	conventional	conventional	ADJ
aijbe-117	135	7	methods	method	NOUN
aijbe-117	135	8	to	to	PART
aijbe-117	135	9	ensure	ensure	VERB
aijbe-117	135	10	instances	instance	NOUN
aijbe-117	135	11	of	of	ADP
aijbe-117	135	12	multicollinearity	multicollinearity	NOUN
aijbe-117	135	13	are	be	AUX
aijbe-117	135	14	minimal	minimal	ADJ
aijbe-117	135	15	have	have	AUX
aijbe-117	135	16	been	be	AUX
aijbe-117	135	17	employed	employ	VERB
aijbe-117	135	18	extensively	extensively	ADV
aijbe-117	135	19	in	in	ADP
aijbe-117	135	20	the	the	DET
aijbe-117	135	21	previous	previous	ADJ
aijbe-117	135	22	literature	literature	NOUN
aijbe-117	135	23	,	,	PUNCT
aijbe-117	135	24	which	which	PRON
aijbe-117	135	25	are	be	AUX
aijbe-117	135	26	correlating	correlate	VERB
aijbe-117	135	27	tolerance	tolerance	NOUN
aijbe-117	135	28	values	value	NOUN
aijbe-117	135	29	with	with	ADP
aijbe-117	135	30	matric	matric	NOUN
aijbe-117	135	31	and	and	CCONJ
aijbe-117	135	32	variable	variable	ADJ
aijbe-117	135	33	inflation	inflation	NOUN
aijbe-117	135	34	factors	factor	NOUN
aijbe-117	135	35	(	(	PUNCT
aijbe-117	135	36	vif	vif	NOUN
aijbe-117	135	37	)	)	PUNCT
aijbe-117	135	38	(	(	PUNCT
aijbe-117	135	39	e.g.	e.g.	ADV
aijbe-117	135	40	abdel	abdel	NOUN
aijbe-117	135	41	-	-	PUNCT
aijbe-117	135	42	fattah	fattah	PROPN
aijbe-117	135	43	,	,	PUNCT
aijbe-117	135	44	2008	2008	NUM
aijbe-117	135	45	)	)	PUNCT
aijbe-117	135	46	.	.	PUNCT
aijbe-117	136	1	this	this	DET
aijbe-117	136	2	study	study	NOUN
aijbe-117	136	3	uses	use	VERB
aijbe-117	136	4	both	both	PRON
aijbe-117	136	5	to	to	PART
aijbe-117	136	6	test	test	VERB
aijbe-117	136	7	whether	whether	SCONJ
aijbe-117	136	8	the	the	DET
aijbe-117	136	9	independent	independent	ADJ
aijbe-117	136	10	variables	variable	NOUN
aijbe-117	136	11	or	or	CCONJ
aijbe-117	136	12	the	the	DET
aijbe-117	136	13	model	model	NOUN
aijbe-117	136	14	suffer	suffer	VERB
aijbe-117	136	15	from	from	ADP
aijbe-117	136	16	multicollinearity	multicollinearity	NOUN
aijbe-117	136	17	.	.	PUNCT
aijbe-117	137	1	table	table	NOUN
aijbe-117	137	2	3	3	NUM
aijbe-117	137	3	indicates	indicate	VERB
aijbe-117	137	4	the	the	DET
aijbe-117	137	5	highest	high	ADJ
aijbe-117	137	6	correlation	correlation	NOUN
aijbe-117	137	7	,	,	PUNCT
aijbe-117	137	8	with	with	ADP
aijbe-117	137	9	a	a	DET
aijbe-117	137	10	coefficient	coefficient	NOUN
aijbe-117	137	11	of	of	ADP
aijbe-117	137	12	65	65	NUM
aijbe-117	137	13	%	%	NOUN
aijbe-117	137	14	between	between	ADP
aijbe-117	137	15	the	the	DET
aijbe-117	137	16	firm	firm	NOUN
aijbe-117	137	17	’s	’s	PART
aijbe-117	137	18	size	size	NOUN
aijbe-117	137	19	and	and	CCONJ
aijbe-117	137	20	board	board	NOUN
aijbe-117	137	21	meeting	meeting	NOUN
aijbe-117	137	22	,	,	PUNCT
aijbe-117	137	23	which	which	PRON
aijbe-117	137	24	demonstrates	demonstrate	VERB
aijbe-117	137	25	that	that	SCONJ
aijbe-117	137	26	multicollinearity	multicollinearity	NOUN
aijbe-117	137	27	is	be	AUX
aijbe-117	137	28	not	not	PART
aijbe-117	137	29	an	an	DET
aijbe-117	137	30	issue	issue	NOUN
aijbe-117	137	31	within	within	ADP
aijbe-117	137	32	this	this	DET
aijbe-117	137	33	date	date	NOUN
aijbe-117	137	34	set	set	NOUN
aijbe-117	137	35	.	.	PUNCT
aijbe-117	138	1	table	table	NOUN
aijbe-117	138	2	4	4	NUM
aijbe-117	138	3	illustrates	illustrate	VERB
aijbe-117	138	4	vif	vif	NOUN
aijbe-117	138	5	coefficients	coefficient	NOUN
aijbe-117	138	6	of	of	ADP
aijbe-117	138	7	each	each	DET
aijbe-117	138	8	independent	independent	ADJ
aijbe-117	138	9	variable	variable	NOUN
aijbe-117	138	10	.	.	PUNCT
aijbe-117	139	1	according	accord	VERB
aijbe-117	139	2	to	to	ADP
aijbe-117	139	3	gujarati	gujarati	PROPN
aijbe-117	139	4	(	(	PUNCT
aijbe-117	139	5	2003	2003	NUM
aijbe-117	139	6	)	)	PUNCT
aijbe-117	139	7	when	when	SCONJ
aijbe-117	139	8	there	there	PRON
aijbe-117	139	9	is	be	VERB
aijbe-117	139	10	a	a	DET
aijbe-117	139	11	vif	vif	NOUN
aijbe-117	139	12	of	of	ADP
aijbe-117	139	13	less	less	ADJ
aijbe-117	139	14	than	than	ADP
aijbe-117	139	15	10	10	NUM
aijbe-117	139	16	,	,	PUNCT
aijbe-117	139	17	there	there	PRON
aijbe-117	139	18	can	can	AUX
aijbe-117	139	19	not	not	PART
aijbe-117	139	20	be	be	AUX
aijbe-117	139	21	a	a	DET
aijbe-117	139	22	multicollinearity	multicollinearity	NOUN
aijbe-117	139	23	issue	issue	NOUN
aijbe-117	139	24	.	.	PUNCT
aijbe-117	140	1	table	table	NOUN
aijbe-117	140	2	4	4	NUM
aijbe-117	140	3	shows	show	VERB
aijbe-117	140	4	that	that	SCONJ
aijbe-117	140	5	the	the	DET
aijbe-117	140	6	maximum	maximum	ADJ
aijbe-117	140	7	vif	vif	X
aijbe-117	140	8	is	be	AUX
aijbe-117	140	9	(	(	PUNCT
aijbe-117	140	10	1.68	1.68	NUM
aijbe-117	140	11	)	)	PUNCT
aijbe-117	140	12	,	,	PUNCT
aijbe-117	140	13	and	and	CCONJ
aijbe-117	140	14	the	the	DET
aijbe-117	140	15	mean	mean	NOUN
aijbe-117	140	16	is	be	AUX
aijbe-117	140	17	(	(	PUNCT
aijbe-117	140	18	1.14	1.14	NUM
aijbe-117	140	19	)	)	PUNCT
aijbe-117	140	20	.	.	PUNCT
aijbe-117	141	1	table	table	NOUN
aijbe-117	141	2	3	3	NUM
aijbe-117	141	3	.	.	PUNCT
aijbe-117	141	4	pearson	pearson	PROPN
aijbe-117	141	5	’s	’s	PART
aijbe-117	141	6	correlation	correlation	NOUN
aijbe-117	141	7	rateb	rateb	PROPN
aijbe-117	141	8	m.	m.	PROPN
aijbe-117	141	9	alqatamin	alqatamin	PROPN
aijbe-117	141	10	and	and	CCONJ
aijbe-117	141	11	mohammad	mohammad	PROPN
aijbe-117	141	12	k.	k.	PROPN
aijbe-117	141	13	shbeilat	shbeilat	PROPN
aijbe-117	141	14	(	(	PUNCT
aijbe-117	141	15	2022	2022	NUM
aijbe-117	141	16	)	)	PUNCT
aijbe-117	141	17	15	15	NUM
aijbe-117	141	18	american	american	ADJ
aijbe-117	141	19	interdisciplinary	interdisciplinary	ADJ
aijbe-117	141	20	journal	journal	NOUN
aijbe-117	141	21	of	of	ADP
aijbe-117	141	22	business	business	NOUN
aijbe-117	141	23	and	and	CCONJ
aijbe-117	141	24	economics	economic	NOUN
aijbe-117	142	1	|	|	ADV
aijbe-117	142	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-117	142	3	variab	variab	VERB
aijbe-117	142	4	les	les	X
aijbe-117	142	5	bosi	bosi	NOUN
aijbe-117	142	6	z	z	NOUN
aijbe-117	142	7	bog	bog	VERB
aijbe-117	142	8	en	en	X
aijbe-117	142	9	boin	boin	PROPN
aijbe-117	142	10	d	d	PROPN
aijbe-117	142	11	bom	bom	PROPN
aijbe-117	142	12	eet	eet	PROPN
aijbe-117	143	1	audi	audi	PROPN
aijbe-117	143	2	nde	nde	PROPN
aijbe-117	143	3	auds	auds	PROPN
aijbe-117	143	4	ize	ize	PROPN
aijbe-117	143	5	aude	aude	PROPN
aijbe-117	143	6	xpe	xpe	PROPN
aijbe-117	143	7	own	own	ADJ
aijbe-117	143	8	con	con	PROPN
aijbe-117	143	9	fsi	fsi	PROPN
aijbe-117	143	10	ze	ze	PROPN
aijbe-117	143	11	fpr	fpr	NOUN
aijbe-117	143	12	of	of	ADP
aijbe-117	143	13	fle	fle	PROPN
aijbe-117	143	14	ver	ver	PROPN
aijbe-117	143	15	fdi	fdi	PROPN
aijbe-117	143	16	vid	vid	NOUN
aijbe-117	143	17	bosiz	bosiz	PROPN
aijbe-117	143	18	1.000	1.000	NUM
aijbe-117	143	19	boge	boge	NOUN
aijbe-117	143	20	n	n	CCONJ
aijbe-117	143	21	0.183	0.183	NUM
aijbe-117	143	22	7	7	NUM
aijbe-117	143	23	1.000	1.000	NUM
aijbe-117	143	24	boin	boin	NOUN
aijbe-117	144	1	d	d	NOUN
aijbe-117	144	2	0.026	0.026	NUM
aijbe-117	144	3	4	4	NUM
aijbe-117	144	4	-0.10	-0.10	NUM
aijbe-117	144	5	30	30	NUM
aijbe-117	144	6	1.000	1.000	NUM
aijbe-117	144	7	bome	bome	NOUN
aijbe-117	144	8	et	et	NOUN
aijbe-117	144	9	0.001	0.001	NUM
aijbe-117	144	10	7	7	NUM
aijbe-117	144	11	-0.08	-0.08	NUM
aijbe-117	144	12	14	14	NUM
aijbe-117	144	13	0.013	0.013	NUM
aijbe-117	144	14	2	2	NUM
aijbe-117	144	15	1.000	1.000	NUM
aijbe-117	144	16	audi	audi	PROPN
aijbe-117	144	17	nde	nde	PROPN
aijbe-117	144	18	-0.02	-0.02	NUM
aijbe-117	144	19	4	4	NUM
aijbe-117	144	20	0.029	0.029	NUM
aijbe-117	144	21	4	4	NUM
aijbe-117	144	22	*	*	PUNCT
aijbe-117	144	23	*	*	PUNCT
aijbe-117	144	24	-0.029	-0.029	NOUN
aijbe-117	144	25	5	5	NUM
aijbe-117	144	26	*	*	SYM
aijbe-117	144	27	*	*	PUNCT
aijbe-117	144	28	-0.009	-0.009	X
aijbe-117	144	29	9	9	NUM
aijbe-117	144	30	*	*	SYM
aijbe-117	144	31	*	*	NUM
aijbe-117	144	32	1.000	1.000	NUM
aijbe-117	144	33	auds	aud	NOUN
aijbe-117	144	34	ize	ize	PROPN
aijbe-117	144	35	-0.03	-0.03	NUM
aijbe-117	144	36	71	71	NUM
aijbe-117	144	37	*	*	PUNCT
aijbe-117	144	38	*	*	NOUN
aijbe-117	144	39	0.206	0.206	NUM
aijbe-117	144	40	*	*	PUNCT
aijbe-117	144	41	*	*	PUNCT
aijbe-117	144	42	0.037	0.037	NUM
aijbe-117	144	43	2	2	NUM
aijbe-117	144	44	0.050	0.050	NUM
aijbe-117	144	45	8	8	NUM
aijbe-117	144	46	*	*	PUNCT
aijbe-117	144	47	0.0780	0.0780	NUM
aijbe-117	144	48	1.000	1.000	NUM
aijbe-117	144	49	aude	aude	NOUN
aijbe-117	144	50	xpe	xpe	ADJ
aijbe-117	144	51	0.028	0.028	NUM
aijbe-117	144	52	5	5	NUM
aijbe-117	144	53	0.082	0.082	NUM
aijbe-117	144	54	2	2	NUM
aijbe-117	144	55	0.271	0.271	NUM
aijbe-117	144	56	*	*	PUNCT
aijbe-117	145	1	*	*	PUNCT
aijbe-117	145	2	0.016	0.016	NUM
aijbe-117	145	3	7	7	NUM
aijbe-117	145	4	0.0910	0.0910	NUM
aijbe-117	145	5	-0.036	-0.036	NOUN
aijbe-117	145	6	6	6	NUM
aijbe-117	145	7	1.000	1.000	NUM
aijbe-117	145	8	own	own	ADJ
aijbe-117	145	9	con	con	NOUN
aijbe-117	145	10	-0.03	-0.03	NUM
aijbe-117	145	11	83	83	NUM
aijbe-117	145	12	-0.07	-0.07	NUM
aijbe-117	145	13	17	17	NUM
aijbe-117	145	14	*	*	SYM
aijbe-117	145	15	*	*	PUNCT
aijbe-117	145	16	-0.015	-0.015	PUNCT
aijbe-117	145	17	7	7	NUM
aijbe-117	145	18	*	*	PUNCT
aijbe-117	145	19	*	*	PUNCT
aijbe-117	145	20	-0.061	-0.061	NOUN
aijbe-117	145	21	8	8	X
aijbe-117	145	22	*	*	NOUN
aijbe-117	145	23	-0.035	-0.035	ADJ
aijbe-117	145	24	1	1	NUM
aijbe-117	145	25	*	*	SYM
aijbe-117	145	26	*	*	NOUN
aijbe-117	145	27	0.114	0.114	NUM
aijbe-117	145	28	7	7	NUM
aijbe-117	145	29	-0.036	-0.036	SYM
aijbe-117	145	30	6	6	NUM
aijbe-117	145	31	1.000	1.000	NUM
aijbe-117	145	32	fsize	fsize	NOUN
aijbe-117	145	33	0.264	0.264	NUM
aijbe-117	145	34	4	4	NUM
aijbe-117	145	35	0.439	0.439	NUM
aijbe-117	145	36	5	5	NUM
aijbe-117	145	37	-0.020	-0.020	SYM
aijbe-117	145	38	5	5	NUM
aijbe-117	145	39	0.654	0.654	NUM
aijbe-117	145	40	2	2	NUM
aijbe-117	145	41	-0.042	-0.042	SYM
aijbe-117	145	42	0	0	NUM
aijbe-117	145	43	*	*	NUM
aijbe-117	145	44	-0.045	-0.045	NUM
aijbe-117	145	45	6	6	NUM
aijbe-117	145	46	0.1147	0.1147	NUM
aijbe-117	145	47	0.0607	0.0607	NUM
aijbe-117	145	48	1.00	1.00	NUM
aijbe-117	145	49	0	0	NUM
aijbe-117	145	50	fpro	fpro	ADJ
aijbe-117	145	51	f	f	PROPN
aijbe-117	145	52	0.096	0.096	NUM
aijbe-117	145	53	3	3	NUM
aijbe-117	145	54	-0.01	-0.01	NUM
aijbe-117	145	55	52	52	NUM
aijbe-117	145	56	-0.123	-0.123	NOUN
aijbe-117	145	57	1	1	NUM
aijbe-117	145	58	-0.023	-0.023	NUM
aijbe-117	145	59	9	9	NUM
aijbe-117	145	60	*	*	SYM
aijbe-117	145	61	*	*	PUNCT
aijbe-117	145	62	0.0325	0.0325	NUM
aijbe-117	146	1	*	*	PUNCT
aijbe-117	147	1	*	*	PUNCT
aijbe-117	147	2	-0.012	-0.012	NUM
aijbe-117	147	3	0	0	NUM
aijbe-117	147	4	-0.045	-0.045	NUM
aijbe-117	147	5	6	6	NUM
aijbe-117	147	6	0.0134	0.0134	NUM
aijbe-117	147	7	0.05	0.05	NUM
aijbe-117	147	8	22	22	NUM
aijbe-117	147	9	1.00	1.00	NUM
aijbe-117	147	10	0	0	NUM
aijbe-117	147	11	flev	flev	NOUN
aijbe-117	147	12	er	er	INTJ
aijbe-117	147	13	0.007	0.007	NUM
aijbe-117	147	14	1	1	NUM
aijbe-117	147	15	-0.00	-0.00	NUM
aijbe-117	147	16	63	63	NUM
aijbe-117	147	17	*	*	SYM
aijbe-117	147	18	0.002	0.002	NUM
aijbe-117	147	19	3	3	NUM
aijbe-117	147	20	*	*	PUNCT
aijbe-117	147	21	*	*	PUNCT
aijbe-117	147	22	-0.040	-0.040	NUM
aijbe-117	147	23	0	0	NUM
aijbe-117	147	24	*	*	SYM
aijbe-117	147	25	0.0440	0.0440	NUM
aijbe-117	147	26	-0.015	-0.015	NUM
aijbe-117	147	27	9	9	NUM
aijbe-117	147	28	-0.012	-0.012	NOUN
aijbe-117	147	29	0	0	NUM
aijbe-117	147	30	-0.058	-0.058	NUM
aijbe-117	147	31	3	3	NUM
aijbe-117	147	32	0.25	0.25	NUM
aijbe-117	147	33	34	34	NUM
aijbe-117	147	34	0.03	0.03	NUM
aijbe-117	147	35	99	99	NUM
aijbe-117	147	36	1.000	1.000	NUM
aijbe-117	147	37	fdivi	fdivi	NOUN
aijbe-117	147	38	d	d	NOUN
aijbe-117	147	39	0.036	0.036	NUM
aijbe-117	147	40	7	7	NUM
aijbe-117	147	41	-0.06	-0.06	NUM
aijbe-117	147	42	85	85	NUM
aijbe-117	147	43	0.017	0.017	NUM
aijbe-117	147	44	6	6	NUM
aijbe-117	147	45	*	*	SYM
aijbe-117	147	46	-0.009	-0.009	NUM
aijbe-117	147	47	5	5	NUM
aijbe-117	147	48	*	*	PUNCT
aijbe-117	147	49	*	*	PUNCT
aijbe-117	147	50	-0.049	-0.049	PUNCT
aijbe-117	147	51	3	3	NUM
aijbe-117	147	52	0.009	0.009	NUM
aijbe-117	147	53	3	3	NUM
aijbe-117	147	54	-0.015	-0.015	ADP
aijbe-117	147	55	9	9	NUM
aijbe-117	147	56	0.5297	0.5297	NUM
aijbe-117	147	57	-0.0	-0.0	NOUN
aijbe-117	147	58	475	475	NUM
aijbe-117	147	59	0.23	0.23	NUM
aijbe-117	147	60	564	564	NUM
aijbe-117	147	61	-0.50	-0.50	NUM
aijbe-117	147	62	30	30	NUM
aijbe-117	147	63	1.000	1.000	NUM
aijbe-117	147	64	table	table	NOUN
aijbe-117	147	65	4	4	NUM
aijbe-117	147	66	.	.	PUNCT
aijbe-117	147	67	vif	vif	PROPN
aijbe-117	147	68	test	test	NOUN
aijbe-117	147	69	results	result	VERB
aijbe-117	147	70	variable	variable	ADJ
aijbe-117	147	71	vif	vif	NOUN
aijbe-117	147	72	1	1	NUM
aijbe-117	147	73	/	/	SYM
aijbe-117	147	74	vif	vif	NOUN
aijbe-117	147	75	bosize	bosize	VERB
aijbe-117	147	76	1.68	1.68	NUM
aijbe-117	147	77	.677	.677	NUM
aijbe-117	147	78	bogen	bogen	NOUN
aijbe-117	147	79	1.43	1.43	NUM
aijbe-117	147	80	0.701338	0.701338	NUM
aijbe-117	147	81	boindp	boindp	NOUN
aijbe-117	147	82	1.20	1.20	NUM
aijbe-117	147	83	0.830574	0.830574	NUM
aijbe-117	147	84	bomeet	bomeet	NOUN
aijbe-117	147	85	1.20	1.20	NUM
aijbe-117	147	86	0.834394	0.834394	NUM
aijbe-117	147	87	audinde	audinde	NOUN
aijbe-117	147	88	1.10	1.10	NUM
aijbe-117	147	89	0.909320	0.909320	NUM
aijbe-117	147	90	audsize	audsize	NOUN
aijbe-117	147	91	1.10	1.10	NUM
aijbe-117	147	92	0.909339	0.909339	NUM
aijbe-117	147	93	audexpe	audexpe	NOUN
aijbe-117	147	94	1.09	1.09	NUM
aijbe-117	147	95	0.913442	0.913442	NUM
aijbe-117	147	96	owncon	owncon	NOUN
aijbe-117	147	97	1.09	1.09	NUM
aijbe-117	147	98	0.913587	0.913587	NUM
aijbe-117	147	99	fsize	fsize	NOUN
aijbe-117	147	100	1.06	1.06	NUM
aijbe-117	147	101	0.945746	0.945746	NUM
aijbe-117	147	102	fprof	fprof	NOUN
aijbe-117	147	103	1.05	1.05	NUM
aijbe-117	147	104	0.948349	0.948349	NUM
aijbe-117	147	105	flever	flever	NOUN
aijbe-117	147	106	1.03	1.03	NUM
aijbe-117	147	107	0.947968	0.947968	NUM
aijbe-117	147	108	fdivid	fdivid	PROPN
aijbe-117	147	109	1.02	1.02	NUM
aijbe-117	147	110	0.977192	0.977192	NUM
aijbe-117	147	111	mean	mean	VERB
aijbe-117	147	112	vif	vif	NOUN
aijbe-117	147	113	1.14	1.14	NUM
aijbe-117	147	114	regression	regression	NOUN
aijbe-117	147	115	analysis	analysis	NOUN
aijbe-117	147	116	in	in	ADP
aijbe-117	147	117	this	this	DET
aijbe-117	147	118	section	section	NOUN
aijbe-117	147	119	,	,	PUNCT
aijbe-117	147	120	panel	panel	NOUN
aijbe-117	147	121	regression	regression	NOUN
aijbe-117	147	122	analysis	analysis	NOUN
aijbe-117	147	123	has	have	AUX
aijbe-117	147	124	been	be	AUX
aijbe-117	147	125	used	use	VERB
aijbe-117	147	126	.	.	PUNCT
aijbe-117	148	1	panel	panel	NOUN
aijbe-117	148	2	studies	study	NOUN
aijbe-117	148	3	have	have	AUX
aijbe-117	148	4	previously	previously	ADV
aijbe-117	148	5	been	be	AUX
aijbe-117	148	6	employed	employ	VERB
aijbe-117	148	7	by	by	ADP
aijbe-117	148	8	practitioners	practitioner	NOUN
aijbe-117	148	9	,	,	PUNCT
aijbe-117	148	10	moreover	moreover	ADV
aijbe-117	148	11	,	,	PUNCT
aijbe-117	148	12	panel	panel	NOUN
aijbe-117	148	13	regression	regression	NOUN
aijbe-117	148	14	is	be	AUX
aijbe-117	148	15	recommended	recommend	VERB
aijbe-117	148	16	as	as	ADP
aijbe-117	148	17	an	an	DET
aijbe-117	148	18	appropriate	appropriate	ADJ
aijbe-117	148	19	model	model	NOUN
aijbe-117	148	20	for	for	ADP
aijbe-117	148	21	time	time	NOUN
aijbe-117	148	22	series	series	PROPN
aijbe-117	148	23	studies	study	NOUN
aijbe-117	148	24	.	.	PUNCT
aijbe-117	149	1	it	it	PRON
aijbe-117	149	2	facilitates	facilitate	VERB
aijbe-117	149	3	the	the	DET
aijbe-117	149	4	removal	removal	NOUN
aijbe-117	149	5	of	of	ADP
aijbe-117	149	6	an	an	DET
aijbe-117	149	7	unobservable	unobservable	ADJ
aijbe-117	149	8	heterogeneity	heterogeneity	NOUN
aijbe-117	149	9	amongst	amongst	ADP
aijbe-117	149	10	the	the	DET
aijbe-117	149	11	sample	sample	NOUN
aijbe-117	149	12	.	.	PUNCT
aijbe-117	150	1	rateb	rateb	PROPN
aijbe-117	150	2	m.	m.	PROPN
aijbe-117	150	3	alqatamin	alqatamin	PROPN
aijbe-117	150	4	and	and	CCONJ
aijbe-117	150	5	mohammad	mohammad	PROPN
aijbe-117	150	6	k.	k.	PROPN
aijbe-117	150	7	shbeilat	shbeilat	PROPN
aijbe-117	150	8	(	(	PUNCT
aijbe-117	150	9	2022	2022	NUM
aijbe-117	150	10	)	)	PUNCT
aijbe-117	150	11	16	16	NUM
aijbe-117	150	12	american	american	ADJ
aijbe-117	150	13	interdisciplinary	interdisciplinary	ADJ
aijbe-117	150	14	journal	journal	NOUN
aijbe-117	150	15	of	of	ADP
aijbe-117	150	16	business	business	NOUN
aijbe-117	150	17	and	and	CCONJ
aijbe-117	150	18	economics	economic	NOUN
aijbe-117	151	1	|	|	ADV
aijbe-117	151	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-117	151	3	the	the	DET
aijbe-117	151	4	estimation	estimation	NOUN
aijbe-117	151	5	confections	confection	NOUN
aijbe-117	151	6	of	of	ADP
aijbe-117	151	7	regression	regression	NOUN
aijbe-117	151	8	analysis	analysis	NOUN
aijbe-117	151	9	in	in	ADP
aijbe-117	151	10	this	this	DET
aijbe-117	151	11	study	study	NOUN
aijbe-117	151	12	are	be	AUX
aijbe-117	151	13	shown	show	VERB
aijbe-117	151	14	in	in	ADP
aijbe-117	151	15	table	table	NOUN
aijbe-117	151	16	5	5	NUM
aijbe-117	151	17	.	.	PUNCT
aijbe-117	152	1	the	the	DET
aijbe-117	152	2	dependent	dependent	ADJ
aijbe-117	152	3	variable	variable	NOUN
aijbe-117	152	4	is	be	AUX
aijbe-117	152	5	the	the	DET
aijbe-117	152	6	timeliness	timeliness	NOUN
aijbe-117	152	7	of	of	ADP
aijbe-117	152	8	financial	financial	ADJ
aijbe-117	152	9	reports	report	NOUN
aijbe-117	152	10	,	,	PUNCT
aijbe-117	152	11	while	while	SCONJ
aijbe-117	152	12	the	the	DET
aijbe-117	152	13	independent	independent	ADJ
aijbe-117	152	14	variable	variable	NOUN
aijbe-117	152	15	is	be	AUX
aijbe-117	152	16	the	the	DET
aijbe-117	152	17	corporate	corporate	ADJ
aijbe-117	152	18	governance	governance	NOUN
aijbe-117	152	19	factors	factor	NOUN
aijbe-117	152	20	.	.	PUNCT
aijbe-117	153	1	as	as	SCONJ
aijbe-117	153	2	can	can	AUX
aijbe-117	153	3	be	be	AUX
aijbe-117	153	4	seen	see	VERB
aijbe-117	153	5	in	in	ADP
aijbe-117	153	6	table	table	NOUN
aijbe-117	153	7	5	5	NUM
aijbe-117	153	8	,	,	PUNCT
aijbe-117	153	9	the	the	DET
aijbe-117	153	10	finding	finding	NOUN
aijbe-117	153	11	reveals	reveal	VERB
aijbe-117	153	12	that	that	SCONJ
aijbe-117	153	13	the	the	DET
aijbe-117	153	14	determination	determination	NOUN
aijbe-117	153	15	coefficient	coefficient	NOUN
aijbe-117	153	16	as	as	SCONJ
aijbe-117	153	17	measured	measure	VERB
aijbe-117	153	18	by	by	ADP
aijbe-117	153	19	the	the	DET
aijbe-117	153	20	values	value	NOUN
aijbe-117	153	21	of	of	ADP
aijbe-117	153	22	adjusted	adjust	VERB
aijbe-117	153	23	r2	r2	NOUN
aijbe-117	153	24	is	be	AUX
aijbe-117	153	25	75.8	75.8	NUM
aijbe-117	153	26	%	%	NOUN
aijbe-117	153	27	,	,	PUNCT
aijbe-117	153	28	the	the	DET
aijbe-117	153	29	adjusted	adjust	VERB
aijbe-117	153	30	r2	r2	NOUN
aijbe-117	153	31	show	show	VERB
aijbe-117	153	32	that	that	SCONJ
aijbe-117	153	33	the	the	DET
aijbe-117	153	34	combination	combination	NOUN
aijbe-117	153	35	of	of	ADP
aijbe-117	153	36	independent	independent	ADJ
aijbe-117	153	37	variables	variable	NOUN
aijbe-117	153	38	used	use	VERB
aijbe-117	153	39	in	in	ADP
aijbe-117	153	40	the	the	DET
aijbe-117	153	41	study	study	NOUN
aijbe-117	153	42	model	model	NOUN
aijbe-117	153	43	demonstrates	demonstrate	VERB
aijbe-117	153	44	75.8	75.8	NUM
aijbe-117	153	45	%	%	NOUN
aijbe-117	153	46	of	of	ADP
aijbe-117	153	47	the	the	DET
aijbe-117	153	48	variation	variation	NOUN
aijbe-117	153	49	in	in	ADP
aijbe-117	153	50	the	the	DET
aijbe-117	153	51	dependent	dependent	ADJ
aijbe-117	153	52	variable	variable	NOUN
aijbe-117	153	53	.	.	PUNCT
aijbe-117	154	1	also	also	ADV
aijbe-117	154	2	in	in	ADP
aijbe-117	154	3	table	table	NOUN
aijbe-117	154	4	5	5	NUM
aijbe-117	154	5	are	be	AUX
aijbe-117	154	6	the	the	DET
aijbe-117	154	7	results	result	NOUN
aijbe-117	154	8	of	of	ADP
aijbe-117	154	9	regression	regression	NOUN
aijbe-117	154	10	coefficients	coefficient	NOUN
aijbe-117	154	11	,	,	PUNCT
aijbe-117	154	12	which	which	PRON
aijbe-117	154	13	show	show	VERB
aijbe-117	154	14	the	the	DET
aijbe-117	154	15	impact	impact	NOUN
aijbe-117	154	16	of	of	ADP
aijbe-117	154	17	corporate	corporate	ADJ
aijbe-117	154	18	governance	governance	NOUN
aijbe-117	154	19	on	on	ADP
aijbe-117	154	20	the	the	DET
aijbe-117	154	21	timeliness	timeliness	NOUN
aijbe-117	154	22	of	of	ADP
aijbe-117	154	23	financial	financial	ADJ
aijbe-117	154	24	reports	report	NOUN
aijbe-117	154	25	.	.	PUNCT
aijbe-117	155	1	as	as	SCONJ
aijbe-117	155	2	expected	expect	VERB
aijbe-117	155	3	,	,	PUNCT
aijbe-117	155	4	the	the	DET
aijbe-117	155	5	regression	regression	NOUN
aijbe-117	155	6	results	result	NOUN
aijbe-117	155	7	show	show	VERB
aijbe-117	155	8	that	that	SCONJ
aijbe-117	155	9	the	the	DET
aijbe-117	155	10	coefficient	coefficient	NOUN
aijbe-117	155	11	of	of	ADP
aijbe-117	155	12	the	the	DET
aijbe-117	155	13	bosize	bosize	NOUN
aijbe-117	155	14	is	be	AUX
aijbe-117	155	15	negative	negative	ADJ
aijbe-117	155	16	and	and	CCONJ
aijbe-117	155	17	significant	significant	ADJ
aijbe-117	155	18	(	(	PUNCT
aijbe-117	155	19	p	p	X
aijbe-117	155	20	<	<	X
aijbe-117	155	21	-0.043	-0.043	NOUN
aijbe-117	155	22	)	)	PUNCT
aijbe-117	155	23	related	relate	VERB
aijbe-117	155	24	to	to	ADP
aijbe-117	155	25	audit	audit	NOUN
aijbe-117	155	26	delay	delay	NOUN
aijbe-117	155	27	as	as	ADP
aijbe-117	155	28	a	a	DET
aijbe-117	155	29	proxy	proxy	NOUN
aijbe-117	155	30	for	for	ADP
aijbe-117	155	31	the	the	DET
aijbe-117	155	32	timeliness	timeliness	NOUN
aijbe-117	155	33	of	of	ADP
aijbe-117	155	34	financial	financial	ADJ
aijbe-117	155	35	reports	report	NOUN
aijbe-117	155	36	.	.	PUNCT
aijbe-117	156	1	these	these	DET
aijbe-117	156	2	results	result	NOUN
aijbe-117	156	3	confirm	confirm	VERB
aijbe-117	156	4	that	that	SCONJ
aijbe-117	156	5	companies	company	NOUN
aijbe-117	156	6	with	with	ADP
aijbe-117	156	7	large	large	ADJ
aijbe-117	156	8	boards	board	NOUN
aijbe-117	156	9	are	be	AUX
aijbe-117	156	10	more	more	ADV
aijbe-117	156	11	like	like	ADJ
aijbe-117	156	12	to	to	PART
aijbe-117	156	13	disclose	disclose	VERB
aijbe-117	156	14	their	their	PRON
aijbe-117	156	15	financial	financial	ADJ
aijbe-117	156	16	reports	report	NOUN
aijbe-117	156	17	than	than	ADP
aijbe-117	156	18	companies	company	NOUN
aijbe-117	156	19	with	with	ADP
aijbe-117	156	20	small	small	ADJ
aijbe-117	156	21	board	board	NOUN
aijbe-117	156	22	sizes	size	NOUN
aijbe-117	156	23	.	.	PUNCT
aijbe-117	157	1	this	this	DET
aijbe-117	157	2	result	result	NOUN
aijbe-117	157	3	suggests	suggest	VERB
aijbe-117	157	4	that	that	SCONJ
aijbe-117	157	5	numbers	number	NOUN
aijbe-117	157	6	of	of	ADP
aijbe-117	157	7	directors	director	NOUN
aijbe-117	157	8	enhance	enhance	VERB
aijbe-117	157	9	corporate	corporate	ADJ
aijbe-117	157	10	governance	governance	NOUN
aijbe-117	157	11	mechanisms	mechanism	NOUN
aijbe-117	157	12	among	among	ADP
aijbe-117	157	13	uk	uk	PROPN
aijbe-117	157	14	non	non	ADJ
aijbe-117	157	15	-	-	ADJ
aijbe-117	157	16	financial	financial	ADJ
aijbe-117	157	17	companies	company	NOUN
aijbe-117	157	18	.	.	PUNCT
aijbe-117	158	1	this	this	DET
aijbe-117	158	2	finding	finding	NOUN
aijbe-117	158	3	is	be	AUX
aijbe-117	158	4	consistent	consistent	ADJ
aijbe-117	158	5	with	with	ADP
aijbe-117	158	6	previous	previous	ADJ
aijbe-117	158	7	studies	study	NOUN
aijbe-117	158	8	(	(	PUNCT
aijbe-117	158	9	krishnan	krishnan	NOUN
aijbe-117	158	10	,	,	PUNCT
aijbe-117	158	11	2005	2005	NUM
aijbe-117	158	12	)	)	PUNCT
aijbe-117	158	13	.	.	PUNCT
aijbe-117	159	1	however	however	ADV
aijbe-117	159	2	,	,	PUNCT
aijbe-117	159	3	these	these	DET
aijbe-117	159	4	results	result	NOUN
aijbe-117	159	5	are	be	AUX
aijbe-117	159	6	inconsistent	inconsistent	ADJ
aijbe-117	159	7	with	with	ADP
aijbe-117	159	8	a	a	DET
aijbe-117	159	9	study	study	NOUN
aijbe-117	159	10	conducted	conduct	VERB
aijbe-117	159	11	by	by	ADP
aijbe-117	159	12	daoud	daoud	PROPN
aijbe-117	159	13	et	et	PROPN
aijbe-117	159	14	al	al	PROPN
aijbe-117	159	15	.	.	PROPN
aijbe-117	160	1	(	(	PUNCT
aijbe-117	160	2	2014b	2014b	NUM
aijbe-117	160	3	)	)	PUNCT
aijbe-117	160	4	,	,	PUNCT
aijbe-117	160	5	who	who	PRON
aijbe-117	160	6	found	find	VERB
aijbe-117	160	7	that	that	SCONJ
aijbe-117	160	8	companies	company	NOUN
aijbe-117	160	9	with	with	ADP
aijbe-117	160	10	smaller	small	ADJ
aijbe-117	160	11	board	board	NOUN
aijbe-117	160	12	sizes	size	NOUN
aijbe-117	160	13	tended	tend	VERB
aijbe-117	160	14	to	to	PART
aijbe-117	160	15	issue	issue	VERB
aijbe-117	160	16	their	their	PRON
aijbe-117	160	17	financial	financial	ADJ
aijbe-117	160	18	reporting	reporting	NOUN
aijbe-117	160	19	faster	fast	ADV
aijbe-117	160	20	than	than	ADP
aijbe-117	160	21	those	those	PRON
aijbe-117	160	22	with	with	ADP
aijbe-117	160	23	larger	large	ADJ
aijbe-117	160	24	board	board	NOUN
aijbe-117	160	25	size	size	NOUN
aijbe-117	160	26	.	.	PUNCT
aijbe-117	161	1	in	in	ADP
aijbe-117	161	2	related	related	ADJ
aijbe-117	161	3	to	to	ADP
aijbe-117	161	4	the	the	DET
aijbe-117	161	5	bogen	bogen	NOUN
aijbe-117	161	6	,	,	PUNCT
aijbe-117	161	7	table	table	NOUN
aijbe-117	161	8	5	5	NUM
aijbe-117	161	9	shows	show	VERB
aijbe-117	161	10	that	that	SCONJ
aijbe-117	161	11	the	the	DET
aijbe-117	161	12	coefficient	coefficient	NOUN
aijbe-117	161	13	is	be	AUX
aijbe-117	161	14	negative	negative	ADJ
aijbe-117	161	15	and	and	CCONJ
aijbe-117	161	16	significant	significant	ADJ
aijbe-117	161	17	(	(	PUNCT
aijbe-117	161	18	p	p	X
aijbe-117	161	19	<	<	X
aijbe-117	161	20	-0.023	-0.023	NUM
aijbe-117	161	21	)	)	PUNCT
aijbe-117	161	22	.	.	PUNCT
aijbe-117	162	1	the	the	DET
aijbe-117	162	2	result	result	NOUN
aijbe-117	162	3	,	,	PUNCT
aijbe-117	162	4	therefore	therefore	ADV
aijbe-117	162	5	,	,	PUNCT
aijbe-117	162	6	suggests	suggest	VERB
aijbe-117	162	7	that	that	SCONJ
aijbe-117	162	8	board	board	NOUN
aijbe-117	162	9	gender	gender	NOUN
aijbe-117	162	10	diversity	diversity	NOUN
aijbe-117	162	11	improves	improve	VERB
aijbe-117	162	12	the	the	DET
aijbe-117	162	13	timeliness	timeliness	NOUN
aijbe-117	162	14	of	of	ADP
aijbe-117	162	15	financial	financial	ADJ
aijbe-117	162	16	reporting	reporting	NOUN
aijbe-117	162	17	.	.	PUNCT
aijbe-117	163	1	the	the	DET
aijbe-117	163	2	results	result	NOUN
aijbe-117	163	3	indicate	indicate	VERB
aijbe-117	163	4	that	that	SCONJ
aijbe-117	163	5	the	the	DET
aijbe-117	163	6	level	level	NOUN
aijbe-117	163	7	of	of	ADP
aijbe-117	163	8	monitoring	monitoring	NOUN
aijbe-117	163	9	ability	ability	NOUN
aijbe-117	163	10	of	of	ADP
aijbe-117	163	11	the	the	DET
aijbe-117	163	12	board	board	NOUN
aijbe-117	163	13	of	of	ADP
aijbe-117	163	14	directors	director	NOUN
aijbe-117	163	15	is	be	AUX
aijbe-117	163	16	different	different	ADJ
aijbe-117	163	17	based	base	VERB
aijbe-117	163	18	on	on	ADP
aijbe-117	163	19	their	their	PRON
aijbe-117	163	20	member	member	NOUN
aijbe-117	163	21	’s	’s	PART
aijbe-117	163	22	gender	gender	NOUN
aijbe-117	163	23	.	.	PUNCT
aijbe-117	164	1	it	it	PRON
aijbe-117	164	2	is	be	AUX
aijbe-117	164	3	therefore	therefore	ADV
aijbe-117	164	4	taken	take	VERB
aijbe-117	164	5	that	that	DET
aijbe-117	164	6	corporate	corporate	ADJ
aijbe-117	164	7	governance	governance	NOUN
aijbe-117	164	8	aspects	aspect	NOUN
aijbe-117	164	9	including	include	VERB
aijbe-117	164	10	gender	gender	NOUN
aijbe-117	164	11	diversity	diversity	NOUN
aijbe-117	164	12	in	in	ADP
aijbe-117	164	13	the	the	DET
aijbe-117	164	14	board	board	NOUN
aijbe-117	164	15	have	have	VERB
aijbe-117	164	16	greater	great	ADJ
aijbe-117	164	17	power	power	NOUN
aijbe-117	164	18	in	in	ADP
aijbe-117	164	19	improving	improve	VERB
aijbe-117	164	20	the	the	DET
aijbe-117	164	21	timeliness	timeliness	NOUN
aijbe-117	164	22	of	of	ADP
aijbe-117	164	23	submitting	submit	VERB
aijbe-117	164	24	financial	financial	ADJ
aijbe-117	164	25	reports	report	NOUN
aijbe-117	164	26	.	.	PUNCT
aijbe-117	165	1	this	this	DET
aijbe-117	165	2	finding	finding	NOUN
aijbe-117	165	3	confirms	confirm	VERB
aijbe-117	165	4	the	the	DET
aijbe-117	165	5	conclusions	conclusion	NOUN
aijbe-117	165	6	by	by	ADP
aijbe-117	165	7	liao	liao	PROPN
aijbe-117	165	8	et	et	PROPN
aijbe-117	165	9	al	al	PROPN
aijbe-117	165	10	.	.	PROPN
aijbe-117	166	1	(	(	PUNCT
aijbe-117	166	2	2015	2015	NUM
aijbe-117	166	3	)	)	PUNCT
aijbe-117	166	4	who	who	PRON
aijbe-117	166	5	found	find	VERB
aijbe-117	166	6	that	that	SCONJ
aijbe-117	166	7	gender	gender	NOUN
aijbe-117	166	8	diversity	diversity	NOUN
aijbe-117	166	9	in	in	ADP
aijbe-117	166	10	top	top	ADJ
aijbe-117	166	11	management	management	NOUN
aijbe-117	166	12	increases	increase	VERB
aijbe-117	166	13	financial	financial	ADJ
aijbe-117	166	14	reporting	reporting	NOUN
aijbe-117	166	15	quality	quality	NOUN
aijbe-117	166	16	,	,	PUNCT
aijbe-117	166	17	including	include	VERB
aijbe-117	166	18	the	the	DET
aijbe-117	166	19	properness	properness	NOUN
aijbe-117	166	20	of	of	ADP
aijbe-117	166	21	the	the	DET
aijbe-117	166	22	information	information	NOUN
aijbe-117	166	23	released	release	VERB
aijbe-117	166	24	.	.	PUNCT
aijbe-117	167	1	furthermore	furthermore	ADV
aijbe-117	167	2	,	,	PUNCT
aijbe-117	167	3	the	the	DET
aijbe-117	167	4	finding	finding	NOUN
aijbe-117	167	5	of	of	ADP
aijbe-117	167	6	the	the	DET
aijbe-117	167	7	current	current	ADJ
aijbe-117	167	8	study	study	NOUN
aijbe-117	167	9	indicates	indicate	VERB
aijbe-117	167	10	that	that	SCONJ
aijbe-117	167	11	boindp	boindp	NOUN
aijbe-117	167	12	is	be	AUX
aijbe-117	167	13	positively	positively	ADV
aijbe-117	167	14	and	and	CCONJ
aijbe-117	167	15	significantly	significantly	ADV
aijbe-117	167	16	associated	associate	VERB
aijbe-117	167	17	with	with	ADP
aijbe-117	167	18	timeliness	timeliness	NOUN
aijbe-117	167	19	of	of	ADP
aijbe-117	167	20	financial	financial	ADJ
aijbe-117	167	21	reporting	reporting	NOUN
aijbe-117	167	22	at	at	ADP
aijbe-117	167	23	the	the	DET
aijbe-117	167	24	level	level	NOUN
aijbe-117	167	25	of	of	ADP
aijbe-117	167	26	(	(	PUNCT
aijbe-117	167	27	p	p	X
aijbe-117	167	28	<	<	X
aijbe-117	167	29	-0.03	-0.03	NUM
aijbe-117	167	30	)	)	PUNCT
aijbe-117	167	31	.	.	PUNCT
aijbe-117	168	1	the	the	DET
aijbe-117	168	2	findings	finding	NOUN
aijbe-117	168	3	of	of	ADP
aijbe-117	168	4	the	the	DET
aijbe-117	168	5	study	study	NOUN
aijbe-117	168	6	are	be	AUX
aijbe-117	168	7	consistent	consistent	ADJ
aijbe-117	168	8	with	with	ADP
aijbe-117	168	9	dimitropoulos	dimitropoulo	NOUN
aijbe-117	168	10	and	and	CCONJ
aijbe-117	168	11	asteriou	asteriou	NOUN
aijbe-117	168	12	(	(	PUNCT
aijbe-117	168	13	2010	2010	NUM
aijbe-117	168	14	)	)	PUNCT
aijbe-117	168	15	and	and	CCONJ
aijbe-117	168	16	persons	person	NOUN
aijbe-117	168	17	(	(	PUNCT
aijbe-117	168	18	2009	2009	NUM
aijbe-117	168	19	)	)	PUNCT
aijbe-117	168	20	;	;	PUNCT
aijbe-117	168	21	these	these	DET
aijbe-117	168	22	studies	study	NOUN
aijbe-117	168	23	found	find	VERB
aijbe-117	168	24	that	that	SCONJ
aijbe-117	168	25	independent	independent	PROPN
aijbe-117	168	26	board	board	NOUN
aijbe-117	168	27	members	member	NOUN
aijbe-117	168	28	have	have	VERB
aijbe-117	168	29	a	a	DET
aijbe-117	168	30	positive	positive	ADJ
aijbe-117	168	31	and	and	CCONJ
aijbe-117	168	32	significant	significant	ADJ
aijbe-117	168	33	effect	effect	NOUN
aijbe-117	168	34	on	on	ADP
aijbe-117	168	35	the	the	DET
aijbe-117	168	36	timeliness	timeliness	NOUN
aijbe-117	168	37	of	of	ADP
aijbe-117	168	38	financial	financial	ADJ
aijbe-117	168	39	reporting	reporting	NOUN
aijbe-117	168	40	.	.	PUNCT
aijbe-117	169	1	the	the	DET
aijbe-117	169	2	implication	implication	NOUN
aijbe-117	169	3	is	be	AUX
aijbe-117	169	4	therefore	therefore	ADV
aijbe-117	169	5	that	that	SCONJ
aijbe-117	169	6	a	a	DET
aijbe-117	169	7	company	company	NOUN
aijbe-117	169	8	whose	whose	DET
aijbe-117	169	9	board	board	NOUN
aijbe-117	169	10	contains	contain	VERB
aijbe-117	169	11	a	a	DET
aijbe-117	169	12	high	high	ADJ
aijbe-117	169	13	percentage	percentage	NOUN
aijbe-117	169	14	of	of	ADP
aijbe-117	169	15	outside	outside	ADJ
aijbe-117	169	16	directors	director	NOUN
aijbe-117	169	17	is	be	AUX
aijbe-117	169	18	more	more	ADV
aijbe-117	169	19	likely	likely	ADJ
aijbe-117	169	20	to	to	PART
aijbe-117	169	21	issue	issue	VERB
aijbe-117	169	22	their	their	PRON
aijbe-117	169	23	financial	financial	ADJ
aijbe-117	169	24	reporting	reporting	NOUN
aijbe-117	169	25	in	in	ADP
aijbe-117	169	26	a	a	DET
aijbe-117	169	27	timely	timely	ADJ
aijbe-117	169	28	manner	manner	NOUN
aijbe-117	169	29	.	.	PUNCT
aijbe-117	170	1	this	this	PRON
aijbe-117	170	2	correlates	correlate	VERB
aijbe-117	170	3	with	with	ADP
aijbe-117	170	4	agency	agency	NOUN
aijbe-117	170	5	theory	theory	NOUN
aijbe-117	170	6	,	,	PUNCT
aijbe-117	170	7	suggesting	suggest	VERB
aijbe-117	170	8	that	that	SCONJ
aijbe-117	170	9	the	the	DET
aijbe-117	170	10	independence	independence	NOUN
aijbe-117	170	11	of	of	ADP
aijbe-117	170	12	a	a	DET
aijbe-117	170	13	board	board	NOUN
aijbe-117	170	14	is	be	AUX
aijbe-117	170	15	determined	determine	VERB
aijbe-117	170	16	by	by	ADP
aijbe-117	170	17	independent	independent	ADJ
aijbe-117	170	18	directors	director	NOUN
aijbe-117	170	19	.	.	PUNCT
aijbe-117	171	1	however	however	ADV
aijbe-117	171	2	,	,	PUNCT
aijbe-117	171	3	table	table	NOUN
aijbe-117	171	4	5	5	NUM
aijbe-117	171	5	shows	show	VERB
aijbe-117	171	6	no	no	DET
aijbe-117	171	7	significant	significant	ADJ
aijbe-117	171	8	relationship	relationship	NOUN
aijbe-117	171	9	between	between	ADP
aijbe-117	171	10	bomeet	bomeet	NOUN
aijbe-117	171	11	and	and	CCONJ
aijbe-117	171	12	timeliness	timeliness	NOUN
aijbe-117	171	13	of	of	ADP
aijbe-117	171	14	financial	financial	ADJ
aijbe-117	171	15	reporting	reporting	NOUN
aijbe-117	171	16	;	;	PUNCT
aijbe-117	171	17	this	this	DET
aijbe-117	171	18	finding	finding	NOUN
aijbe-117	171	19	confirms	confirm	VERB
aijbe-117	171	20	that	that	SCONJ
aijbe-117	171	21	strong	strong	ADJ
aijbe-117	171	22	corporate	corporate	ADJ
aijbe-117	171	23	governance	governance	NOUN
aijbe-117	171	24	tools	tool	NOUN
aijbe-117	171	25	improve	improve	VERB
aijbe-117	171	26	audit	audit	NOUN
aijbe-117	171	27	delay	delay	NOUN
aijbe-117	171	28	in	in	ADP
aijbe-117	171	29	the	the	DET
aijbe-117	171	30	financial	financial	ADJ
aijbe-117	171	31	reporting	reporting	NOUN
aijbe-117	171	32	processes	process	NOUN
aijbe-117	171	33	and	and	CCONJ
aijbe-117	171	34	eventually	eventually	ADV
aijbe-117	171	35	increase	increase	VERB
aijbe-117	171	36	the	the	DET
aijbe-117	171	37	quality	quality	NOUN
aijbe-117	171	38	of	of	ADP
aijbe-117	171	39	financial	financial	ADJ
aijbe-117	171	40	reports	report	NOUN
aijbe-117	171	41	.	.	PUNCT
aijbe-117	172	1	this	this	DET
aijbe-117	172	2	result	result	NOUN
aijbe-117	172	3	shows	show	VERB
aijbe-117	172	4	that	that	SCONJ
aijbe-117	172	5	audind	audind	NOUN
aijbe-117	172	6	is	be	AUX
aijbe-117	172	7	positively	positively	ADV
aijbe-117	172	8	and	and	CCONJ
aijbe-117	172	9	significantly	significantly	ADV
aijbe-117	172	10	associated	associate	VERB
aijbe-117	172	11	with	with	ADP
aijbe-117	172	12	the	the	DET
aijbe-117	172	13	timeliness	timeliness	NOUN
aijbe-117	172	14	of	of	ADP
aijbe-117	172	15	financial	financial	ADJ
aijbe-117	172	16	reporting	reporting	NOUN
aijbe-117	172	17	at	at	ADP
aijbe-117	172	18	the	the	DET
aijbe-117	172	19	level	level	NOUN
aijbe-117	172	20	of	of	ADP
aijbe-117	172	21	(	(	PUNCT
aijbe-117	172	22	p	p	X
aijbe-117	172	23	<	<	X
aijbe-117	172	24	-0.007	-0.007	NUM
aijbe-117	172	25	)	)	PUNCT
aijbe-117	172	26	.	.	PUNCT
aijbe-117	173	1	this	this	PRON
aijbe-117	173	2	evidences	evidence	VERB
aijbe-117	173	3	that	that	SCONJ
aijbe-117	173	4	companies	company	NOUN
aijbe-117	173	5	with	with	ADP
aijbe-117	173	6	high	high	ADJ
aijbe-117	173	7	audit	audit	NOUN
aijbe-117	173	8	committee	committee	NOUN
aijbe-117	173	9	independence	independence	NOUN
aijbe-117	173	10	have	have	VERB
aijbe-117	173	11	a	a	DET
aijbe-117	173	12	shorter	short	ADJ
aijbe-117	173	13	audit	audit	NOUN
aijbe-117	173	14	report	report	NOUN
aijbe-117	173	15	lag	lag	VERB
aijbe-117	173	16	than	than	ADP
aijbe-117	173	17	companies	company	NOUN
aijbe-117	173	18	with	with	ADP
aijbe-117	173	19	less	less	ADJ
aijbe-117	173	20	independency	independency	NOUN
aijbe-117	173	21	audit	audit	NOUN
aijbe-117	173	22	committees	committee	NOUN
aijbe-117	173	23	.	.	PUNCT
aijbe-117	174	1	this	this	DET
aijbe-117	174	2	finding	finding	NOUN
aijbe-117	174	3	is	be	AUX
aijbe-117	174	4	consistent	consistent	ADJ
aijbe-117	174	5	with	with	ADP
aijbe-117	174	6	previous	previous	ADJ
aijbe-117	174	7	studies	study	NOUN
aijbe-117	174	8	such	such	ADJ
aijbe-117	174	9	as	as	ADP
aijbe-117	174	10	(	(	PUNCT
aijbe-117	174	11	mohamad	mohamad	PROPN
aijbe-117	174	12	naimi	naimi	PROPN
aijbe-117	174	13	et	et	PROPN
aijbe-117	174	14	al	al	PROPN
aijbe-117	174	15	.	.	PROPN
aijbe-117	174	16	2010	2010	NUM
aijbe-117	174	17	)	)	PUNCT
aijbe-117	174	18	.	.	PUNCT
aijbe-117	175	1	with	with	ADP
aijbe-117	175	2	respect	respect	NOUN
aijbe-117	175	3	to	to	ADP
aijbe-117	175	4	the	the	DET
aijbe-117	175	5	audsize	audsize	NOUN
aijbe-117	175	6	,	,	PUNCT
aijbe-117	175	7	the	the	DET
aijbe-117	175	8	current	current	ADJ
aijbe-117	175	9	study	study	NOUN
aijbe-117	175	10	found	find	VERB
aijbe-117	175	11	a	a	DET
aijbe-117	175	12	significant	significant	ADJ
aijbe-117	175	13	relationship	relationship	NOUN
aijbe-117	175	14	with	with	ADP
aijbe-117	175	15	the	the	DET
aijbe-117	175	16	timeliness	timeliness	NOUN
aijbe-117	175	17	of	of	ADP
aijbe-117	175	18	financial	financial	ADJ
aijbe-117	175	19	reporting	reporting	NOUN
aijbe-117	175	20	which	which	PRON
aijbe-117	175	21	is	be	AUX
aijbe-117	175	22	inconsistent	inconsistent	ADJ
aijbe-117	175	23	with	with	ADP
aijbe-117	175	24	nelson	nelson	PROPN
aijbe-117	175	25	and	and	CCONJ
aijbe-117	175	26	shukeri	shukeri	PROPN
aijbe-117	175	27	(	(	PUNCT
aijbe-117	175	28	2011	2011	NUM
aijbe-117	175	29	)	)	PUNCT
aijbe-117	175	30	,	,	PUNCT
aijbe-117	175	31	who	who	PRON
aijbe-117	175	32	found	find	VERB
aijbe-117	175	33	negatively	negatively	ADV
aijbe-117	175	34	and	and	CCONJ
aijbe-117	175	35	significantly	significantly	ADV
aijbe-117	175	36	association	association	NOUN
aijbe-117	175	37	between	between	ADP
aijbe-117	175	38	audit	audit	NOUN
aijbe-117	175	39	size	size	NOUN
aijbe-117	175	40	and	and	CCONJ
aijbe-117	175	41	timeliness	timeliness	NOUN
aijbe-117	175	42	of	of	ADP
aijbe-117	175	43	financial	financial	ADJ
aijbe-117	175	44	reporting	reporting	NOUN
aijbe-117	175	45	.	.	PUNCT
aijbe-117	176	1	table	table	NOUN
aijbe-117	176	2	5	5	NUM
aijbe-117	176	3	shows	show	VERB
aijbe-117	176	4	that	that	SCONJ
aijbe-117	176	5	audit	audit	NOUN
aijbe-117	176	6	committee	committee	NOUN
aijbe-117	176	7	expertise	expertise	NOUN
aijbe-117	176	8	has	have	VERB
aijbe-117	176	9	a	a	DET
aijbe-117	176	10	negative	negative	ADJ
aijbe-117	176	11	and	and	CCONJ
aijbe-117	176	12	significant	significant	ADJ
aijbe-117	176	13	relationship	relationship	NOUN
aijbe-117	176	14	between	between	ADP
aijbe-117	176	15	audexpe	audexpe	NOUN
aijbe-117	176	16	and	and	CCONJ
aijbe-117	176	17	the	the	DET
aijbe-117	176	18	timeliness	timeliness	NOUN
aijbe-117	176	19	of	of	ADP
aijbe-117	176	20	financial	financial	ADJ
aijbe-117	176	21	reporting	reporting	NOUN
aijbe-117	176	22	.	.	PUNCT
aijbe-117	177	1	this	this	DET
aijbe-117	177	2	funding	funding	NOUN
aijbe-117	177	3	suggests	suggest	VERB
aijbe-117	177	4	that	that	SCONJ
aijbe-117	177	5	those	those	DET
aijbe-117	177	6	audit	audit	NOUN
aijbe-117	177	7	committees	committee	NOUN
aijbe-117	177	8	who	who	PRON
aijbe-117	177	9	have	have	VERB
aijbe-117	177	10	members	member	NOUN
aijbe-117	177	11	with	with	ADP
aijbe-117	177	12	financial	financial	ADJ
aijbe-117	177	13	expertise	expertise	NOUN
aijbe-117	177	14	are	be	AUX
aijbe-117	177	15	more	more	ADV
aijbe-117	177	16	likely	likely	ADJ
aijbe-117	177	17	to	to	PART
aijbe-117	177	18	lead	lead	VERB
aijbe-117	177	19	companies	company	NOUN
aijbe-117	177	20	to	to	PART
aijbe-117	177	21	disclose	disclose	VERB
aijbe-117	177	22	their	their	PRON
aijbe-117	177	23	financial	financial	ADJ
aijbe-117	177	24	information	information	NOUN
aijbe-117	177	25	sooner	soon	ADV
aijbe-117	177	26	than	than	ADP
aijbe-117	177	27	later	later	ADV
aijbe-117	177	28	,	,	PUNCT
aijbe-117	177	29	which	which	PRON
aijbe-117	177	30	is	be	AUX
aijbe-117	177	31	consistent	consistent	ADJ
aijbe-117	177	32	with	with	ADP
aijbe-117	177	33	the	the	DET
aijbe-117	177	34	findings	finding	NOUN
aijbe-117	177	35	of	of	ADP
aijbe-117	177	36	(	(	PUNCT
aijbe-117	177	37	odit	odit	NOUN
aijbe-117	177	38	2015a	2015a	NUM
aijbe-117	177	39	)	)	PUNCT
aijbe-117	177	40	.	.	PUNCT
aijbe-117	178	1	the	the	DET
aijbe-117	178	2	coefficient	coefficient	NOUN
aijbe-117	178	3	of	of	ADP
aijbe-117	178	4	fsize	fsize	NOUN
aijbe-117	178	5	is	be	AUX
aijbe-117	178	6	significantly	significantly	ADV
aijbe-117	178	7	and	and	CCONJ
aijbe-117	178	8	negatively	negatively	ADV
aijbe-117	178	9	related	relate	VERB
aijbe-117	178	10	to	to	ADP
aijbe-117	178	11	the	the	DET
aijbe-117	178	12	timeliness	timeliness	NOUN
aijbe-117	178	13	of	of	ADP
aijbe-117	178	14	financial	financial	ADJ
aijbe-117	178	15	reports	report	NOUN
aijbe-117	178	16	(	(	PUNCT
aijbe-117	178	17	p	p	X
aijbe-117	178	18	<	<	X
aijbe-117	178	19	0.041	0.041	NUM
aijbe-117	178	20	)	)	PUNCT
aijbe-117	178	21	.	.	PUNCT
aijbe-117	179	1	this	this	DET
aijbe-117	179	2	finding	finding	NOUN
aijbe-117	179	3	indicates	indicate	VERB
aijbe-117	179	4	that	that	SCONJ
aijbe-117	179	5	large	large	ADJ
aijbe-117	179	6	firms	firm	NOUN
aijbe-117	179	7	tend	tend	VERB
aijbe-117	179	8	to	to	PART
aijbe-117	179	9	disclose	disclose	VERB
aijbe-117	179	10	their	their	PRON
aijbe-117	179	11	financial	financial	ADJ
aijbe-117	179	12	reports	report	NOUN
aijbe-117	179	13	faster	fast	ADV
aijbe-117	179	14	than	than	ADP
aijbe-117	179	15	smaller	small	ADJ
aijbe-117	179	16	companies	company	NOUN
aijbe-117	179	17	.	.	PUNCT
aijbe-117	180	1	consistent	consistent	ADJ
aijbe-117	180	2	with	with	ADP
aijbe-117	180	3	the	the	DET
aijbe-117	180	4	view	view	NOUN
aijbe-117	180	5	that	that	SCONJ
aijbe-117	180	6	small	small	ADJ
aijbe-117	180	7	size	size	NOUN
aijbe-117	180	8	companies	company	NOUN
aijbe-117	180	9	are	be	AUX
aijbe-117	180	10	subject	subject	ADJ
aijbe-117	180	11	to	to	ADP
aijbe-117	180	12	less	less	ADJ
aijbe-117	180	13	supervision	supervision	NOUN
aijbe-117	180	14	from	from	ADP
aijbe-117	180	15	authority	authority	NOUN
aijbe-117	180	16	and	and	CCONJ
aijbe-117	180	17	therefore	therefore	ADV
aijbe-117	180	18	,	,	PUNCT
aijbe-117	180	19	large	large	ADJ
aijbe-117	180	20	companies	company	NOUN
aijbe-117	180	21	made	make	VERB
aijbe-117	180	22	significantly	significantly	ADV
aijbe-117	180	23	more	more	ADV
aijbe-117	180	24	timely	timely	ADJ
aijbe-117	180	25	reports	report	NOUN
aijbe-117	180	26	than	than	ADP
aijbe-117	180	27	small	small	ADJ
aijbe-117	180	28	companies	company	NOUN
aijbe-117	180	29	.	.	PUNCT
aijbe-117	181	1	this	this	PRON
aijbe-117	181	2	suggests	suggest	VERB
aijbe-117	181	3	that	that	SCONJ
aijbe-117	181	4	small	small	ADJ
aijbe-117	181	5	companies	company	NOUN
aijbe-117	181	6	have	have	VERB
aijbe-117	181	7	more	more	ADJ
aijbe-117	181	8	motivation	motivation	NOUN
aijbe-117	181	9	to	to	PART
aijbe-117	181	10	issue	issue	VERB
aijbe-117	181	11	their	their	PRON
aijbe-117	181	12	financial	financial	ADJ
aijbe-117	181	13	reporting	reporting	NOUN
aijbe-117	181	14	faster	fast	ADV
aijbe-117	181	15	than	than	ADP
aijbe-117	181	16	large	large	ADJ
aijbe-117	181	17	companies	company	NOUN
aijbe-117	181	18	.	.	PUNCT
aijbe-117	182	1	concerning	concern	VERB
aijbe-117	182	2	the	the	DET
aijbe-117	182	3	coefficient	coefficient	NOUN
aijbe-117	182	4	of	of	ADP
aijbe-117	182	5	fprof	fprof	PROPN
aijbe-117	182	6	,	,	PUNCT
aijbe-117	182	7	there	there	PRON
aijbe-117	182	8	is	be	VERB
aijbe-117	182	9	a	a	DET
aijbe-117	182	10	negative	negative	ADJ
aijbe-117	182	11	and	and	CCONJ
aijbe-117	182	12	significant	significant	ADJ
aijbe-117	182	13	relationship	relationship	NOUN
aijbe-117	182	14	(	(	PUNCT
aijbe-117	182	15	p	p	X
aijbe-117	182	16	<	<	X
aijbe-117	182	17	0.030	0.030	NUM
aijbe-117	182	18	)	)	PUNCT
aijbe-117	182	19	between	between	ADP
aijbe-117	182	20	a	a	DET
aijbe-117	182	21	company	company	NOUN
aijbe-117	182	22	’s	’s	PART
aijbe-117	182	23	profitability	profitability	NOUN
aijbe-117	182	24	and	and	CCONJ
aijbe-117	182	25	the	the	DET
aijbe-117	182	26	timeliness	timeliness	NOUN
aijbe-117	182	27	of	of	ADP
aijbe-117	182	28	financial	financial	ADJ
aijbe-117	182	29	reporting	reporting	NOUN
aijbe-117	182	30	.	.	PUNCT
aijbe-117	183	1	none	none	NOUN
aijbe-117	183	2	of	of	ADP
aijbe-117	183	3	the	the	DET
aijbe-117	183	4	coefficients	coefficient	NOUN
aijbe-117	183	5	of	of	ADP
aijbe-117	183	6	flever	flever	NOUN
aijbe-117	183	7	and	and	CCONJ
aijbe-117	183	8	rateb	rateb	NOUN
aijbe-117	183	9	m.	m.	NOUN
aijbe-117	183	10	alqatamin	alqatamin	PROPN
aijbe-117	183	11	and	and	CCONJ
aijbe-117	183	12	mohammad	mohammad	PROPN
aijbe-117	183	13	k.	k.	PROPN
aijbe-117	183	14	shbeilat	shbeilat	PROPN
aijbe-117	183	15	(	(	PUNCT
aijbe-117	183	16	2022	2022	NUM
aijbe-117	183	17	)	)	PUNCT
aijbe-117	183	18	17	17	NUM
aijbe-117	183	19	american	american	ADJ
aijbe-117	183	20	interdisciplinary	interdisciplinary	ADJ
aijbe-117	183	21	journal	journal	NOUN
aijbe-117	183	22	of	of	ADP
aijbe-117	183	23	business	business	NOUN
aijbe-117	183	24	and	and	CCONJ
aijbe-117	183	25	economics	economic	NOUN
aijbe-117	183	26	|	|	ADV
aijbe-117	183	27	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-117	183	28	fdivid	fdivid	PROPN
aijbe-117	183	29	statistically	statistically	ADV
aijbe-117	183	30	is	be	AUX
aijbe-117	183	31	significantly	significantly	ADV
aijbe-117	183	32	related	relate	VERB
aijbe-117	183	33	to	to	ADP
aijbe-117	183	34	the	the	DET
aijbe-117	183	35	timeliness	timeliness	NOUN
aijbe-117	183	36	of	of	ADP
aijbe-117	183	37	financial	financial	ADJ
aijbe-117	183	38	reporting	reporting	NOUN
aijbe-117	183	39	,	,	PUNCT
aijbe-117	183	40	suggesting	suggest	VERB
aijbe-117	183	41	that	that	SCONJ
aijbe-117	183	42	these	these	DET
aijbe-117	183	43	variables	variable	NOUN
aijbe-117	183	44	do	do	AUX
aijbe-117	183	45	not	not	PART
aijbe-117	183	46	affect	affect	VERB
aijbe-117	183	47	the	the	DET
aijbe-117	183	48	issuing	issuing	NOUN
aijbe-117	183	49	of	of	ADP
aijbe-117	183	50	financial	financial	ADJ
aijbe-117	183	51	reporting	reporting	NOUN
aijbe-117	183	52	.	.	PUNCT
aijbe-117	184	1	table	table	NOUN
aijbe-117	184	2	5	5	NUM
aijbe-117	184	3	.	.	PUNCT
aijbe-117	185	1	regression	regression	NOUN
aijbe-117	185	2	analysis	analysis	NOUN
aijbe-117	185	3	predicted	predict	VERB
aijbe-117	185	4	sign	sign	PROPN
aijbe-117	185	5	coeff	coeff	PROPN
aijbe-117	185	6	.	.	PROPN
aijbe-117	186	1	t	t	PROPN
aijbe-117	186	2	-	-	PUNCT
aijbe-117	186	3	stat	stat	NOUN
aijbe-117	186	4	.	.	PUNCT
aijbe-117	187	1	p.	p.	NOUN
aijbe-117	187	2	value	value	NOUN
aijbe-117	187	3	cons	con	NOUN
aijbe-117	187	4	+	+	CCONJ
aijbe-117	187	5	.3289	.3289	PROPN
aijbe-117	188	1	2.58	2.58	NUM
aijbe-117	188	2	0.054	0.054	NUM
aijbe-117	188	3	*	*	PUNCT
aijbe-117	188	4	bosize	bosize	NOUN
aijbe-117	188	5	-11.1491	-11.1491	PUNCT
aijbe-117	188	6	4.81	4.81	NUM
aijbe-117	188	7	0.043	0.043	NUM
aijbe-117	188	8	*	*	PUNCT
aijbe-117	188	9	*	*	NOUN
aijbe-117	188	10	bogen%	bogen%	X
aijbe-117	188	11	+	+	X
aijbe-117	188	12	-.0518	-.0518	PUNCT
aijbe-117	188	13	-1.16	-1.16	PROPN
aijbe-117	188	14	0.023	0.023	NUM
aijbe-117	188	15	*	*	PUNCT
aijbe-117	188	16	*	*	PUNCT
aijbe-117	188	17	boindp%	boindp%	PUNCT
aijbe-117	188	18	+	+	CCONJ
aijbe-117	188	19	.8681	.8681	X
aijbe-117	188	20	3.31	3.31	NUM
aijbe-117	188	21	0.031	0.031	NUM
aijbe-117	188	22	*	*	PUNCT
aijbe-117	188	23	*	*	PUNCT
aijbe-117	188	24	bomeet%	bomeet%	NUM
aijbe-117	188	25	+	+	CCONJ
aijbe-117	188	26	.0033	.0033	X
aijbe-117	188	27	0.14	0.14	NUM
aijbe-117	188	28	0.045	0.045	NUM
aijbe-117	188	29	*	*	NOUN
aijbe-117	188	30	audinde%	audinde%	NUM
aijbe-117	188	31	13446	13446	NUM
aijbe-117	188	32	2.68	2.68	NUM
aijbe-117	188	33	0.007	0.007	NUM
aijbe-117	188	34	*	*	PUNCT
aijbe-117	188	35	*	*	PUNCT
aijbe-117	188	36	*	*	PUNCT
aijbe-117	188	37	audsize	audsize	NOUN
aijbe-117	188	38	+	+	CCONJ
aijbe-117	188	39	-.33788	-.33788	PUNCT
aijbe-117	188	40	-0.75	-0.75	NUM
aijbe-117	188	41	0.451	0.451	NUM
aijbe-117	188	42	audexpe%	audexpe%	PROPN
aijbe-117	188	43	?	?	PUNCT
aijbe-117	189	1	-12.004	-12.004	PUNCT
aijbe-117	189	2	-2.17	-2.17	NUM
aijbe-117	190	1	0.006	0.006	NUM
aijbe-117	190	2	*	*	PUNCT
aijbe-117	190	3	*	*	PUNCT
aijbe-117	190	4	*	*	PUNCT
aijbe-117	190	5	owncon%	owncon%	PUNCT
aijbe-117	190	6	?	?	PUNCT
aijbe-117	191	1	.06438	.06438	NOUN
aijbe-117	191	2	0.32	0.32	NUM
aijbe-117	191	3	0.749	0.749	NUM
aijbe-117	191	4	fsize	fsize	NOUN
aijbe-117	191	5	+	+	CCONJ
aijbe-117	191	6	-.0325	-.0325	PROPN
aijbe-117	191	7	-0.94	-0.94	NUM
aijbe-117	191	8	0.041	0.041	NUM
aijbe-117	191	9	*	*	PUNCT
aijbe-117	191	10	*	*	NOUN
aijbe-117	191	11	fprof%	fprof%	PUNCT
aijbe-117	191	12	?	?	PUNCT
aijbe-117	192	1	-.0330	-.0330	PUNCT
aijbe-117	192	2	-2.02	-2.02	NUM
aijbe-117	192	3	0.03	0.03	NUM
aijbe-117	192	4	*	*	PUNCT
aijbe-117	192	5	*	*	PUNCT
aijbe-117	192	6	*	*	PUNCT
aijbe-117	192	7	flever%	flever%	PUNCT
aijbe-117	192	8	?	?	PUNCT
aijbe-117	193	1	.0120	.0120	PUNCT
aijbe-117	194	1	-0.03	-0.03	NUM
aijbe-117	194	2	0.59	0.59	NUM
aijbe-117	194	3	fdivid%	fdivid%	NUM
aijbe-117	194	4	?	?	PUNCT
aijbe-117	195	1	-.0075	-.0075	PROPN
aijbe-117	195	2	0.53	0.53	NUM
aijbe-117	195	3	0.61	0.61	NUM
aijbe-117	195	4	adjusted	adjust	VERB
aijbe-117	195	5	r2	r2	NOUN
aijbe-117	195	6	75.8	75.8	NUM
aijbe-117	195	7	%	%	NOUN
aijbe-117	195	8	f	f	NOUN
aijbe-117	195	9	-	-	PUNCT
aijbe-117	195	10	stat	stat	NOUN
aijbe-117	195	11	.	.	PUNCT
aijbe-117	196	1	17.62	17.62	NUM
aijbe-117	196	2	*	*	PUNCT
aijbe-117	196	3	*	*	PUNCT
aijbe-117	196	4	*	*	PUNCT
aijbe-117	197	1	*	*	PUNCT
aijbe-117	197	2	*	*	PUNCT
aijbe-117	197	3	*	*	PUNCT
aijbe-117	197	4	significant	significant	ADJ
aijbe-117	197	5	at	at	ADP
aijbe-117	197	6	the	the	DET
aijbe-117	197	7	0.01	0.01	NUM
aijbe-117	197	8	level	level	NOUN
aijbe-117	197	9	.	.	PUNCT
aijbe-117	198	1	*	*	PUNCT
aijbe-117	198	2	*	*	PUNCT
aijbe-117	198	3	significant	significant	ADJ
aijbe-117	198	4	at	at	ADP
aijbe-117	198	5	the	the	DET
aijbe-117	198	6	0.5	0.5	NUM
aijbe-117	198	7	level	level	NOUN
aijbe-117	198	8	.	.	PUNCT
aijbe-117	199	1	*	*	PUNCT
aijbe-117	199	2	significant	significant	ADJ
aijbe-117	199	3	at	at	ADP
aijbe-117	199	4	the	the	DET
aijbe-117	199	5	0.10	0.10	NUM
aijbe-117	199	6	level	level	NOUN
aijbe-117	199	7	.	.	PUNCT
aijbe-117	200	1	additional	additional	ADJ
aijbe-117	200	2	analysis	analysis	NOUN
aijbe-117	200	3	further	further	ADJ
aijbe-117	200	4	analyses	analysis	NOUN
aijbe-117	200	5	were	be	AUX
aijbe-117	200	6	performed	perform	VERB
aijbe-117	200	7	to	to	PART
aijbe-117	200	8	examine	examine	VERB
aijbe-117	200	9	the	the	DET
aijbe-117	200	10	effect	effect	NOUN
aijbe-117	200	11	of	of	ADP
aijbe-117	200	12	corporate	corporate	ADJ
aijbe-117	200	13	governance	governance	NOUN
aijbe-117	200	14	structure	structure	NOUN
aijbe-117	200	15	on	on	ADP
aijbe-117	200	16	the	the	DET
aijbe-117	200	17	timeliness	timeliness	NOUN
aijbe-117	200	18	of	of	ADP
aijbe-117	200	19	financial	financial	ADJ
aijbe-117	200	20	reporting	reporting	NOUN
aijbe-117	200	21	of	of	ADP
aijbe-117	200	22	uk	uk	PROPN
aijbe-117	200	23	,	,	PUNCT
aijbe-117	200	24	non	non	ADJ
aijbe-117	200	25	-	-	ADJ
aijbe-117	200	26	financial	financial	ADJ
aijbe-117	200	27	companies	company	NOUN
aijbe-117	200	28	during	during	ADP
aijbe-117	200	29	the	the	DET
aijbe-117	200	30	period	period	NOUN
aijbe-117	200	31	of	of	ADP
aijbe-117	200	32	the	the	DET
aijbe-117	200	33	covid-19	covid-19	PROPN
aijbe-117	200	34	pandemic	pandemic	NOUN
aijbe-117	200	35	.	.	PUNCT
aijbe-117	201	1	the	the	DET
aijbe-117	201	2	current	current	ADJ
aijbe-117	201	3	study	study	NOUN
aijbe-117	201	4	tests	test	VERB
aijbe-117	201	5	whether	whether	SCONJ
aijbe-117	201	6	there	there	PRON
aijbe-117	201	7	is	be	VERB
aijbe-117	201	8	an	an	DET
aijbe-117	201	9	effect	effect	NOUN
aijbe-117	201	10	of	of	ADP
aijbe-117	201	11	the	the	DET
aijbe-117	201	12	covid-19	covid-19	PROPN
aijbe-117	201	13	pandemic	pandemic	NOUN
aijbe-117	201	14	on	on	ADP
aijbe-117	201	15	the	the	DET
aijbe-117	201	16	relationship	relationship	NOUN
aijbe-117	201	17	between	between	ADP
aijbe-117	201	18	corporate	corporate	ADJ
aijbe-117	201	19	governance	governance	NOUN
aijbe-117	201	20	structure	structure	NOUN
aijbe-117	201	21	and	and	CCONJ
aijbe-117	201	22	the	the	DET
aijbe-117	201	23	timeliness	timeliness	NOUN
aijbe-117	201	24	of	of	ADP
aijbe-117	201	25	financial	financial	ADJ
aijbe-117	201	26	reporting	reporting	NOUN
aijbe-117	201	27	by	by	ADP
aijbe-117	201	28	splitting	split	VERB
aijbe-117	201	29	the	the	DET
aijbe-117	201	30	sample	sample	NOUN
aijbe-117	201	31	into	into	ADP
aijbe-117	201	32	two	two	NUM
aijbe-117	201	33	groups	group	NOUN
aijbe-117	201	34	based	base	VERB
aijbe-117	201	35	on	on	ADP
aijbe-117	201	36	the	the	DET
aijbe-117	201	37	year	year	NOUN
aijbe-117	201	38	:	:	PUNCT
aijbe-117	201	39	before	before	ADP
aijbe-117	201	40	the	the	DET
aijbe-117	201	41	covid-19	covid-19	PROPN
aijbe-117	201	42	pandemic	pandemic	NOUN
aijbe-117	201	43	,	,	PUNCT
aijbe-117	201	44	and	and	CCONJ
aijbe-117	201	45	during	during	ADP
aijbe-117	201	46	the	the	DET
aijbe-117	201	47	covid-19	covid-19	PROPN
aijbe-117	201	48	pandemic	pandemic	NOUN
aijbe-117	201	49	.	.	PUNCT
aijbe-117	202	1	the	the	DET
aijbe-117	202	2	year	year	NOUN
aijbe-117	202	3	2019	2019	NUM
aijbe-117	202	4	has	have	AUX
aijbe-117	202	5	been	be	AUX
aijbe-117	202	6	used	use	VERB
aijbe-117	202	7	as	as	ADP
aijbe-117	202	8	a	a	DET
aijbe-117	202	9	point	point	NOUN
aijbe-117	202	10	cut	cut	NOUN
aijbe-117	202	11	.	.	PUNCT
aijbe-117	203	1	to	to	PART
aijbe-117	203	2	achieve	achieve	VERB
aijbe-117	203	3	this	this	DET
aijbe-117	203	4	aim	aim	NOUN
aijbe-117	203	5	,	,	PUNCT
aijbe-117	203	6	the	the	DET
aijbe-117	203	7	panel	panel	NOUN
aijbe-117	203	8	regression	regression	VERB
aijbe-117	203	9	random	random	ADJ
aijbe-117	203	10	effect	effect	NOUN
aijbe-117	203	11	method	method	NOUN
aijbe-117	203	12	has	have	AUX
aijbe-117	203	13	been	be	AUX
aijbe-117	203	14	used	use	VERB
aijbe-117	203	15	.	.	PUNCT
aijbe-117	204	1	the	the	DET
aijbe-117	204	2	estimation	estimation	NOUN
aijbe-117	204	3	results	result	NOUN
aijbe-117	204	4	of	of	ADP
aijbe-117	204	5	our	our	PRON
aijbe-117	204	6	random	random	ADJ
aijbe-117	204	7	-	-	PUNCT
aijbe-117	204	8	effects	effect	NOUN
aijbe-117	204	9	panel	panel	NOUN
aijbe-117	204	10	regressions	regression	NOUN
aijbe-117	204	11	analysis	analysis	NOUN
aijbe-117	204	12	are	be	AUX
aijbe-117	204	13	presented	present	VERB
aijbe-117	204	14	in	in	ADP
aijbe-117	204	15	table	table	NOUN
aijbe-117	204	16	6	6	NUM
aijbe-117	204	17	panels	panel	NOUN
aijbe-117	204	18	a	a	PRON
aijbe-117	204	19	and	and	CCONJ
aijbe-117	204	20	b	b	NOUN
aijbe-117	204	21	,	,	PUNCT
aijbe-117	204	22	where	where	SCONJ
aijbe-117	204	23	a	a	DET
aijbe-117	204	24	shows	show	VERB
aijbe-117	204	25	the	the	DET
aijbe-117	204	26	period	period	NOUN
aijbe-117	204	27	before	before	ADP
aijbe-117	204	28	the	the	DET
aijbe-117	204	29	covid-19	covid-19	PROPN
aijbe-117	204	30	pandemic	pandemic	NOUN
aijbe-117	204	31	,	,	PUNCT
aijbe-117	204	32	and	and	CCONJ
aijbe-117	204	33	panel	panel	NOUN
aijbe-117	204	34	b	b	PROPN
aijbe-117	204	35	presents	present	VERB
aijbe-117	204	36	the	the	DET
aijbe-117	204	37	results	result	NOUN
aijbe-117	204	38	of	of	ADP
aijbe-117	204	39	the	the	DET
aijbe-117	204	40	period	period	NOUN
aijbe-117	204	41	during	during	ADP
aijbe-117	204	42	the	the	DET
aijbe-117	204	43	covid-19	covid-19	PROPN
aijbe-117	204	44	pandemic	pandemic	NOUN
aijbe-117	204	45	.	.	PUNCT
aijbe-117	205	1	as	as	SCONJ
aijbe-117	205	2	can	can	AUX
aijbe-117	205	3	be	be	AUX
aijbe-117	205	4	noted	note	VERB
aijbe-117	205	5	from	from	ADP
aijbe-117	205	6	table	table	NOUN
aijbe-117	205	7	6	6	NUM
aijbe-117	205	8	panels	panel	NOUN
aijbe-117	205	9	a	a	PRON
aijbe-117	205	10	and	and	CCONJ
aijbe-117	205	11	b	b	NOUN
aijbe-117	205	12	,	,	PUNCT
aijbe-117	205	13	overall	overall	ADJ
aijbe-117	205	14	r2	r2	NOUN
aijbe-117	205	15	for	for	ADP
aijbe-117	205	16	both	both	DET
aijbe-117	205	17	panels	panel	NOUN
aijbe-117	205	18	are	be	AUX
aijbe-117	205	19	64.6	64.6	NUM
aijbe-117	205	20	%	%	NOUN
aijbe-117	205	21	and	and	CCONJ
aijbe-117	205	22	68.3	68.3	NUM
aijbe-117	205	23	%	%	NOUN
aijbe-117	205	24	respectively	respectively	ADV
aijbe-117	205	25	,	,	PUNCT
aijbe-117	205	26	relatively	relatively	ADV
aijbe-117	205	27	less	less	ADJ
aijbe-117	205	28	than	than	ADP
aijbe-117	205	29	those	those	PRON
aijbe-117	205	30	of	of	ADP
aijbe-117	205	31	the	the	DET
aijbe-117	205	32	primary	primary	ADJ
aijbe-117	205	33	analysis	analysis	NOUN
aijbe-117	205	34	presented	present	VERB
aijbe-117	205	35	in	in	ADP
aijbe-117	205	36	table	table	NOUN
aijbe-117	205	37	5	5	NUM
aijbe-117	205	38	.	.	PUNCT
aijbe-117	206	1	the	the	DET
aijbe-117	206	2	constants	constant	NOUN
aijbe-117	206	3	are	be	AUX
aijbe-117	206	4	positively	positively	ADV
aijbe-117	206	5	significant	significant	ADJ
aijbe-117	206	6	at	at	ADP
aijbe-117	206	7	level	level	NOUN
aijbe-117	206	8	(	(	PUNCT
aijbe-117	206	9	p	p	X
aijbe-117	206	10	<	<	X
aijbe-117	206	11	0.00	0.00	NUM
aijbe-117	206	12	)	)	PUNCT
aijbe-117	206	13	.	.	PUNCT
aijbe-117	207	1	table	table	NOUN
aijbe-117	207	2	6	6	NUM
aijbe-117	207	3	panel	panel	NOUN
aijbe-117	207	4	a	a	DET
aijbe-117	207	5	shows	show	NOUN
aijbe-117	207	6	that	that	SCONJ
aijbe-117	207	7	the	the	DET
aijbe-117	207	8	coefficient	coefficient	NOUN
aijbe-117	207	9	of	of	ADP
aijbe-117	207	10	bosize	bosize	NOUN
aijbe-117	207	11	is	be	AUX
aijbe-117	207	12	negatively	negatively	ADV
aijbe-117	207	13	and	and	CCONJ
aijbe-117	207	14	significantly	significantly	ADV
aijbe-117	207	15	(	(	PUNCT
aijbe-117	207	16	p	p	X
aijbe-117	207	17	<	<	X
aijbe-117	207	18	-0.052	-0.052	X
aijbe-117	207	19	)	)	PUNCT
aijbe-117	207	20	related	relate	VERB
aijbe-117	207	21	to	to	ADP
aijbe-117	207	22	audit	audit	NOUN
aijbe-117	207	23	delay	delay	NOUN
aijbe-117	207	24	as	as	ADP
aijbe-117	207	25	a	a	DET
aijbe-117	207	26	proxy	proxy	NOUN
aijbe-117	207	27	for	for	ADP
aijbe-117	207	28	the	the	DET
aijbe-117	207	29	timeliness	timeliness	NOUN
aijbe-117	207	30	of	of	ADP
aijbe-117	207	31	financial	financial	ADJ
aijbe-117	207	32	reports	report	NOUN
aijbe-117	207	33	.	.	PUNCT
aijbe-117	208	1	these	these	DET
aijbe-117	208	2	results	result	NOUN
aijbe-117	208	3	confirm	confirm	VERB
aijbe-117	208	4	that	that	SCONJ
aijbe-117	208	5	companies	company	NOUN
aijbe-117	208	6	with	with	ADP
aijbe-117	208	7	largesized	largesized	ADJ
aijbe-117	208	8	boards	board	NOUN
aijbe-117	208	9	are	be	AUX
aijbe-117	208	10	more	more	ADV
aijbe-117	208	11	like	like	ADJ
aijbe-117	208	12	to	to	PART
aijbe-117	208	13	disclose	disclose	VERB
aijbe-117	208	14	their	their	PRON
aijbe-117	208	15	financial	financial	ADJ
aijbe-117	208	16	reports	report	NOUN
aijbe-117	208	17	than	than	ADP
aijbe-117	208	18	companies	company	NOUN
aijbe-117	208	19	with	with	ADP
aijbe-117	208	20	smaller	small	ADJ
aijbe-117	208	21	board	board	NOUN
aijbe-117	208	22	sizes	size	NOUN
aijbe-117	208	23	.	.	PUNCT
aijbe-117	209	1	this	this	DET
aijbe-117	209	2	result	result	NOUN
aijbe-117	209	3	suggests	suggest	VERB
aijbe-117	209	4	that	that	SCONJ
aijbe-117	209	5	the	the	DET
aijbe-117	209	6	volume	volume	NOUN
aijbe-117	209	7	of	of	ADP
aijbe-117	209	8	directors	director	NOUN
aijbe-117	209	9	on	on	ADP
aijbe-117	209	10	a	a	DET
aijbe-117	209	11	board	board	NOUN
aijbe-117	209	12	enhances	enhance	VERB
aijbe-117	209	13	the	the	DET
aijbe-117	209	14	corporate	corporate	ADJ
aijbe-117	209	15	governance	governance	NOUN
aijbe-117	209	16	mechanism	mechanism	NOUN
aijbe-117	209	17	amongst	amongst	ADP
aijbe-117	209	18	uk	uk	PROPN
aijbe-117	209	19	non	non	ADJ
aijbe-117	209	20	-	-	ADJ
aijbe-117	209	21	financial	financial	ADJ
aijbe-117	209	22	companies	company	NOUN
aijbe-117	209	23	.	.	PUNCT
aijbe-117	210	1	this	this	DET
aijbe-117	210	2	finding	finding	NOUN
aijbe-117	210	3	is	be	AUX
aijbe-117	210	4	consistent	consistent	ADJ
aijbe-117	210	5	with	with	ADP
aijbe-117	210	6	previous	previous	ADJ
aijbe-117	210	7	studies	study	NOUN
aijbe-117	210	8	,	,	PUNCT
aijbe-117	210	9	such	such	ADJ
aijbe-117	210	10	as	as	ADP
aijbe-117	210	11	(	(	PUNCT
aijbe-117	210	12	krishnan	krishnan	NOUN
aijbe-117	210	13	,	,	PUNCT
aijbe-117	210	14	2005	2005	NUM
aijbe-117	210	15	)	)	PUNCT
aijbe-117	210	16	.	.	PUNCT
aijbe-117	211	1	it	it	PRON
aijbe-117	211	2	is	be	AUX
aijbe-117	211	3	also	also	ADV
aijbe-117	211	4	supported	support	VERB
aijbe-117	211	5	by	by	ADP
aijbe-117	211	6	the	the	DET
aijbe-117	211	7	results	result	NOUN
aijbe-117	211	8	reported	report	VERB
aijbe-117	211	9	in	in	ADP
aijbe-117	211	10	table	table	NOUN
aijbe-117	211	11	5	5	NUM
aijbe-117	211	12	;	;	PUNCT
aijbe-117	211	13	while	while	SCONJ
aijbe-117	211	14	panel	panel	NOUN
aijbe-117	211	15	b	b	PROPN
aijbe-117	211	16	shows	show	VERB
aijbe-117	211	17	that	that	SCONJ
aijbe-117	211	18	there	there	PRON
aijbe-117	211	19	is	be	VERB
aijbe-117	211	20	no	no	DET
aijbe-117	211	21	effect	effect	NOUN
aijbe-117	211	22	between	between	ADP
aijbe-117	211	23	bosize	bosize	NOUN
aijbe-117	211	24	and	and	CCONJ
aijbe-117	211	25	the	the	DET
aijbe-117	211	26	timeliness	timeliness	NOUN
aijbe-117	211	27	of	of	ADP
aijbe-117	211	28	financial	financial	ADJ
aijbe-117	211	29	reports	report	NOUN
aijbe-117	211	30	.	.	PUNCT
aijbe-117	212	1	furthermore	furthermore	ADV
aijbe-117	212	2	,	,	PUNCT
aijbe-117	212	3	panel	panel	NOUN
aijbe-117	212	4	a	a	DET
aijbe-117	212	5	indicates	indicate	VERB
aijbe-117	212	6	that	that	SCONJ
aijbe-117	212	7	bogen	bogen	NOUN
aijbe-117	212	8	has	have	VERB
aijbe-117	212	9	a	a	DET
aijbe-117	212	10	negative	negative	ADJ
aijbe-117	212	11	and	and	CCONJ
aijbe-117	212	12	significant	significant	ADJ
aijbe-117	212	13	relationship	relationship	NOUN
aijbe-117	212	14	(	(	PUNCT
aijbe-117	212	15	p	p	X
aijbe-117	212	16	<	<	X
aijbe-117	212	17	-0.031	-0.031	NOUN
aijbe-117	212	18	)	)	PUNCT
aijbe-117	212	19	with	with	ADP
aijbe-117	212	20	timeliness	timeliness	NOUN
aijbe-117	212	21	of	of	ADP
aijbe-117	212	22	financial	financial	ADJ
aijbe-117	212	23	reports	report	NOUN
aijbe-117	212	24	,	,	PUNCT
aijbe-117	212	25	which	which	PRON
aijbe-117	212	26	confirms	confirm	VERB
aijbe-117	212	27	the	the	DET
aijbe-117	212	28	result	result	NOUN
aijbe-117	212	29	reported	report	VERB
aijbe-117	212	30	in	in	ADP
aijbe-117	212	31	table	table	NOUN
aijbe-117	212	32	5	5	NUM
aijbe-117	212	33	.	.	PUNCT
aijbe-117	213	1	the	the	DET
aijbe-117	213	2	result	result	NOUN
aijbe-117	213	3	,	,	PUNCT
aijbe-117	213	4	therefore	therefore	ADV
aijbe-117	213	5	,	,	PUNCT
aijbe-117	213	6	supports	support	VERB
aijbe-117	213	7	the	the	DET
aijbe-117	213	8	idea	idea	NOUN
aijbe-117	213	9	that	that	PRON
aijbe-117	213	10	board	board	NOUN
aijbe-117	213	11	gender	gender	NOUN
aijbe-117	213	12	diversity	diversity	NOUN
aijbe-117	213	13	enhances	enhance	VERB
aijbe-117	213	14	the	the	DET
aijbe-117	213	15	timeliness	timeliness	NOUN
aijbe-117	213	16	of	of	ADP
aijbe-117	213	17	financial	financial	ADJ
aijbe-117	213	18	reporting	reporting	NOUN
aijbe-117	213	19	.	.	PUNCT
aijbe-117	214	1	the	the	DET
aijbe-117	214	2	results	result	NOUN
aijbe-117	214	3	indicate	indicate	VERB
aijbe-117	214	4	that	that	SCONJ
aijbe-117	214	5	the	the	DET
aijbe-117	214	6	level	level	NOUN
aijbe-117	214	7	of	of	ADP
aijbe-117	214	8	monitoring	monitoring	NOUN
aijbe-117	214	9	ability	ability	NOUN
aijbe-117	214	10	of	of	ADP
aijbe-117	214	11	the	the	DET
aijbe-117	214	12	board	board	NOUN
aijbe-117	214	13	of	of	ADP
aijbe-117	214	14	directors	director	NOUN
aijbe-117	214	15	is	be	AUX
aijbe-117	214	16	different	different	ADJ
aijbe-117	214	17	based	base	VERB
aijbe-117	214	18	on	on	ADP
aijbe-117	214	19	their	their	PRON
aijbe-117	214	20	members	member	NOUN
aijbe-117	214	21	’	'	PUNCT
aijbe-117	214	22	gender	gender	NOUN
aijbe-117	214	23	prior	prior	ADV
aijbe-117	214	24	to	to	ADP
aijbe-117	214	25	the	the	DET
aijbe-117	214	26	covid-19	covid-19	PROPN
aijbe-117	214	27	pandemic	pandemic	NOUN
aijbe-117	214	28	.	.	PUNCT
aijbe-117	215	1	it	it	PRON
aijbe-117	215	2	is	be	AUX
aijbe-117	215	3	,	,	PUNCT
aijbe-117	215	4	therefore	therefore	ADV
aijbe-117	215	5	,	,	PUNCT
aijbe-117	215	6	taken	take	VERB
aijbe-117	215	7	that	that	DET
aijbe-117	215	8	aspects	aspect	NOUN
aijbe-117	215	9	of	of	ADP
aijbe-117	215	10	corporate	corporate	ADJ
aijbe-117	215	11	governance	governance	NOUN
aijbe-117	215	12	which	which	PRON
aijbe-117	215	13	include	include	VERB
aijbe-117	215	14	gender	gender	NOUN
aijbe-117	215	15	diversity	diversity	NOUN
aijbe-117	215	16	in	in	ADP
aijbe-117	215	17	their	their	PRON
aijbe-117	215	18	boards	board	NOUN
aijbe-117	215	19	have	have	VERB
aijbe-117	215	20	greater	great	ADJ
aijbe-117	215	21	power	power	NOUN
aijbe-117	215	22	in	in	ADP
aijbe-117	215	23	rateb	rateb	PROPN
aijbe-117	215	24	m.	m.	PROPN
aijbe-117	215	25	alqatamin	alqatamin	PROPN
aijbe-117	215	26	and	and	CCONJ
aijbe-117	215	27	mohammad	mohammad	PROPN
aijbe-117	215	28	k.	k.	PROPN
aijbe-117	215	29	shbeilat	shbeilat	PROPN
aijbe-117	215	30	(	(	PUNCT
aijbe-117	215	31	2022	2022	NUM
aijbe-117	215	32	)	)	PUNCT
aijbe-117	215	33	18	18	NUM
aijbe-117	215	34	american	american	ADJ
aijbe-117	215	35	interdisciplinary	interdisciplinary	ADJ
aijbe-117	215	36	journal	journal	NOUN
aijbe-117	215	37	of	of	ADP
aijbe-117	215	38	business	business	NOUN
aijbe-117	215	39	and	and	CCONJ
aijbe-117	215	40	economics	economic	NOUN
aijbe-117	216	1	|	|	ADV
aijbe-117	216	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	X
aijbe-117	216	3	improving	improve	VERB
aijbe-117	216	4	the	the	DET
aijbe-117	216	5	timeliness	timeliness	NOUN
aijbe-117	216	6	of	of	ADP
aijbe-117	216	7	submitting	submit	VERB
aijbe-117	216	8	financial	financial	ADJ
aijbe-117	216	9	reports	report	NOUN
aijbe-117	216	10	.	.	PUNCT
aijbe-117	217	1	this	this	DET
aijbe-117	217	2	finding	finding	NOUN
aijbe-117	217	3	is	be	AUX
aijbe-117	217	4	consistent	consistent	ADJ
aijbe-117	217	5	with	with	ADP
aijbe-117	217	6	previous	previous	ADJ
aijbe-117	217	7	results	result	NOUN
aijbe-117	217	8	in	in	ADP
aijbe-117	217	9	table	table	NOUN
aijbe-117	217	10	5	5	NUM
aijbe-117	217	11	.	.	PUNCT
aijbe-117	218	1	moreover	moreover	ADV
aijbe-117	218	2	,	,	PUNCT
aijbe-117	218	3	the	the	DET
aijbe-117	218	4	finding	finding	NOUN
aijbe-117	218	5	of	of	ADP
aijbe-117	218	6	panel	panel	NOUN
aijbe-117	218	7	a	a	DET
aijbe-117	218	8	indicates	indicate	VERB
aijbe-117	218	9	that	that	SCONJ
aijbe-117	218	10	boindp	boindp	NOUN
aijbe-117	218	11	is	be	AUX
aijbe-117	218	12	positively	positively	ADV
aijbe-117	218	13	and	and	CCONJ
aijbe-117	218	14	significantly	significantly	ADV
aijbe-117	218	15	associated	associate	VERB
aijbe-117	218	16	with	with	ADP
aijbe-117	218	17	the	the	DET
aijbe-117	218	18	timeliness	timeliness	NOUN
aijbe-117	218	19	of	of	ADP
aijbe-117	218	20	financial	financial	ADJ
aijbe-117	218	21	reporting	reporting	NOUN
aijbe-117	218	22	at	at	ADP
aijbe-117	218	23	the	the	DET
aijbe-117	218	24	level	level	NOUN
aijbe-117	218	25	of	of	ADP
aijbe-117	218	26	(	(	PUNCT
aijbe-117	218	27	p	p	X
aijbe-117	218	28	<	<	X
aijbe-117	218	29	0.022	0.022	NUM
aijbe-117	218	30	,	,	PUNCT
aijbe-117	218	31	thereby	thereby	ADV
aijbe-117	218	32	consistent	consistent	ADJ
aijbe-117	218	33	with	with	ADP
aijbe-117	218	34	our	our	PRON
aijbe-117	218	35	result	result	NOUN
aijbe-117	218	36	reported	report	VERB
aijbe-117	218	37	in	in	ADP
aijbe-117	218	38	table	table	NOUN
aijbe-117	218	39	5	5	NUM
aijbe-117	218	40	.	.	PUNCT
aijbe-117	219	1	however	however	ADV
aijbe-117	219	2	,	,	PUNCT
aijbe-117	219	3	table	table	NOUN
aijbe-117	219	4	6	6	NUM
aijbe-117	219	5	panel	panel	NOUN
aijbe-117	219	6	a	a	DET
aijbe-117	219	7	shows	show	VERB
aijbe-117	219	8	no	no	DET
aijbe-117	219	9	significant	significant	ADJ
aijbe-117	219	10	relationship	relationship	NOUN
aijbe-117	219	11	between	between	ADP
aijbe-117	219	12	bomeet	bomeet	NOUN
aijbe-117	219	13	and	and	CCONJ
aijbe-117	219	14	timeliness	timeliness	NOUN
aijbe-117	219	15	of	of	ADP
aijbe-117	219	16	financial	financial	ADJ
aijbe-117	219	17	reporting	reporting	NOUN
aijbe-117	219	18	.	.	PUNCT
aijbe-117	220	1	similarly	similarly	ADV
aijbe-117	220	2	the	the	DET
aijbe-117	220	3	result	result	NOUN
aijbe-117	220	4	of	of	ADP
aijbe-117	220	5	panel	panel	NOUN
aijbe-117	220	6	a	a	DET
aijbe-117	220	7	shows	show	VERB
aijbe-117	220	8	no	no	DET
aijbe-117	220	9	effect	effect	NOUN
aijbe-117	220	10	of	of	ADP
aijbe-117	220	11	audind	audind	NOUN
aijbe-117	220	12	and	and	CCONJ
aijbe-117	220	13	audsize	audsize	VERB
aijbe-117	220	14	on	on	ADP
aijbe-117	220	15	the	the	DET
aijbe-117	220	16	timeliness	timeliness	NOUN
aijbe-117	220	17	of	of	ADP
aijbe-117	220	18	financial	financial	ADJ
aijbe-117	220	19	reporting	reporting	NOUN
aijbe-117	220	20	in	in	ADP
aijbe-117	220	21	respect	respect	NOUN
aijbe-117	220	22	to	to	ADP
aijbe-117	220	23	the	the	DET
aijbe-117	220	24	audexpe	audexpe	ADJ
aijbe-117	220	25	,	,	PUNCT
aijbe-117	220	26	table	table	NOUN
aijbe-117	220	27	6	6	NUM
aijbe-117	220	28	panel	panel	NOUN
aijbe-117	220	29	a	a	DET
aijbe-117	220	30	shows	show	NOUN
aijbe-117	220	31	that	that	SCONJ
aijbe-117	220	32	audit	audit	NOUN
aijbe-117	220	33	committee	committee	NOUN
aijbe-117	220	34	expertise	expertise	NOUN
aijbe-117	220	35	has	have	AUX
aijbe-117	220	36	a	a	DET
aijbe-117	220	37	negative	negative	ADJ
aijbe-117	220	38	and	and	CCONJ
aijbe-117	220	39	significant	significant	ADJ
aijbe-117	220	40	relationship	relationship	NOUN
aijbe-117	220	41	(	(	PUNCT
aijbe-117	220	42	p	p	X
aijbe-117	220	43	<	<	X
aijbe-117	220	44	-0.032	-0.032	NOUN
aijbe-117	220	45	)	)	PUNCT
aijbe-117	220	46	between	between	ADP
aijbe-117	220	47	audexpe	audexpe	NOUN
aijbe-117	220	48	and	and	CCONJ
aijbe-117	220	49	the	the	DET
aijbe-117	220	50	timeliness	timeliness	NOUN
aijbe-117	220	51	of	of	ADP
aijbe-117	220	52	financial	financial	ADJ
aijbe-117	220	53	reporting	reporting	NOUN
aijbe-117	220	54	.	.	PUNCT
aijbe-117	221	1	this	this	DET
aijbe-117	221	2	finding	finding	NOUN
aijbe-117	221	3	suggests	suggest	VERB
aijbe-117	221	4	that	that	SCONJ
aijbe-117	221	5	those	those	DET
aijbe-117	221	6	audit	audit	NOUN
aijbe-117	221	7	committees	committee	NOUN
aijbe-117	221	8	who	who	PRON
aijbe-117	221	9	have	have	VERB
aijbe-117	221	10	members	member	NOUN
aijbe-117	221	11	with	with	ADP
aijbe-117	221	12	financial	financial	ADJ
aijbe-117	221	13	expertise	expertise	NOUN
aijbe-117	221	14	are	be	AUX
aijbe-117	221	15	more	more	ADV
aijbe-117	221	16	likely	likely	ADJ
aijbe-117	221	17	to	to	PART
aijbe-117	221	18	lead	lead	VERB
aijbe-117	221	19	companies	company	NOUN
aijbe-117	221	20	to	to	PART
aijbe-117	221	21	disclose	disclose	VERB
aijbe-117	221	22	their	their	PRON
aijbe-117	221	23	financial	financial	ADJ
aijbe-117	221	24	information	information	NOUN
aijbe-117	221	25	sooner	soon	ADV
aijbe-117	221	26	than	than	ADP
aijbe-117	221	27	later	later	ADV
aijbe-117	221	28	.	.	PUNCT
aijbe-117	222	1	however	however	ADV
aijbe-117	222	2	,	,	PUNCT
aijbe-117	222	3	table	table	NOUN
aijbe-117	222	4	6	6	NUM
aijbe-117	222	5	panel	panel	NOUN
aijbe-117	222	6	b	b	PROPN
aijbe-117	222	7	shows	show	VERB
aijbe-117	222	8	that	that	SCONJ
aijbe-117	222	9	corporate	corporate	ADJ
aijbe-117	222	10	governance	governance	NOUN
aijbe-117	222	11	factors	factor	NOUN
aijbe-117	222	12	except	except	SCONJ
aijbe-117	222	13	boindp	boindp	NOUN
aijbe-117	222	14	and	and	CCONJ
aijbe-117	222	15	bomeet	bomeet	NOUN
aijbe-117	222	16	did	do	AUX
aijbe-117	222	17	not	not	PART
aijbe-117	222	18	affect	affect	VERB
aijbe-117	222	19	the	the	DET
aijbe-117	222	20	timeliness	timeliness	NOUN
aijbe-117	222	21	of	of	ADP
aijbe-117	222	22	financial	financial	ADJ
aijbe-117	222	23	reports	report	NOUN
aijbe-117	222	24	during	during	ADP
aijbe-117	222	25	the	the	DET
aijbe-117	222	26	covid-19	covid-19	PROPN
aijbe-117	222	27	pandemic	pandemic	NOUN
aijbe-117	222	28	.	.	PUNCT
aijbe-117	223	1	these	these	DET
aijbe-117	223	2	results	result	NOUN
aijbe-117	223	3	confirm	confirm	VERB
aijbe-117	223	4	that	that	SCONJ
aijbe-117	223	5	the	the	DET
aijbe-117	223	6	impact	impact	NOUN
aijbe-117	223	7	of	of	ADP
aijbe-117	223	8	covid-19	covid-19	PROPN
aijbe-117	223	9	appears	appear	VERB
aijbe-117	223	10	significant	significant	ADJ
aijbe-117	223	11	in	in	ADP
aijbe-117	223	12	the	the	DET
aijbe-117	223	13	relationship	relationship	NOUN
aijbe-117	223	14	between	between	ADP
aijbe-117	223	15	corporate	corporate	ADJ
aijbe-117	223	16	governance	governance	NOUN
aijbe-117	223	17	and	and	CCONJ
aijbe-117	223	18	timeliness	timeliness	NOUN
aijbe-117	223	19	of	of	ADP
aijbe-117	223	20	financial	financial	ADJ
aijbe-117	223	21	reporting	reporting	NOUN
aijbe-117	223	22	.	.	PUNCT
aijbe-117	224	1	in	in	ADP
aijbe-117	224	2	adition	adition	NOUN
aijbe-117	224	3	,	,	PUNCT
aijbe-117	224	4	these	these	DET
aijbe-117	224	5	findings	finding	NOUN
aijbe-117	224	6	suggest	suggest	VERB
aijbe-117	224	7	that	that	SCONJ
aijbe-117	224	8	the	the	DET
aijbe-117	224	9	board	board	NOUN
aijbe-117	224	10	oversight	oversight	NOUN
aijbe-117	224	11	role	role	NOUN
aijbe-117	224	12	leads	lead	VERB
aijbe-117	224	13	to	to	ADP
aijbe-117	224	14	reduction	reduction	NOUN
aijbe-117	224	15	in	in	ADP
aijbe-117	224	16	uncertainty	uncertainty	NOUN
aijbe-117	224	17	following	follow	VERB
aijbe-117	224	18	covid-19	covid-19	PROPN
aijbe-117	224	19	pandemic	pandemic	ADJ
aijbe-117	224	20	.	.	PUNCT
aijbe-117	224	21	table	table	NOUN
aijbe-117	224	22	6	6	NUM
aijbe-117	224	23	.	.	PUNCT
aijbe-117	224	24	panel	panel	NOUN
aijbe-117	224	25	a.	a.	PROPN
aijbe-117	224	26	association	association	PROPN
aijbe-117	224	27	between	between	ADP
aijbe-117	224	28	corporate	corporate	ADJ
aijbe-117	224	29	governance	governance	NOUN
aijbe-117	224	30	and	and	CCONJ
aijbe-117	224	31	the	the	DET
aijbe-117	224	32	timeliness	timeliness	NOUN
aijbe-117	224	33	of	of	ADP
aijbe-117	224	34	financial	financial	ADJ
aijbe-117	224	35	reports	report	NOUN
aijbe-117	224	36	before	before	ADP
aijbe-117	224	37	the	the	DET
aijbe-117	224	38	covid-19	covid-19	PROPN
aijbe-117	224	39	pandemic	pandemic	NOUN
aijbe-117	224	40	.	.	PUNCT
aijbe-117	225	1	predicted	predict	VERB
aijbe-117	225	2	sign	sign	PROPN
aijbe-117	225	3	coeff	coeff	PROPN
aijbe-117	225	4	.	.	PROPN
aijbe-117	226	1	t	t	PROPN
aijbe-117	226	2	-	-	PUNCT
aijbe-117	226	3	stat	stat	NOUN
aijbe-117	226	4	.	.	PUNCT
aijbe-117	227	1	p.	p.	NOUN
aijbe-117	227	2	value	value	NOUN
aijbe-117	227	3	cons	con	NOUN
aijbe-117	227	4	+	+	CCONJ
aijbe-117	227	5	.3289	.3289	PROPN
aijbe-117	227	6	2.58	2.58	NUM
aijbe-117	227	7	0.005	0.005	NUM
aijbe-117	227	8	*	*	PUNCT
aijbe-117	227	9	bosize	bosize	NOUN
aijbe-117	227	10	-11.1491	-11.1491	PUNCT
aijbe-117	227	11	4.81	4.81	NUM
aijbe-117	227	12	0.052	0.052	NUM
aijbe-117	227	13	*	*	PUNCT
aijbe-117	227	14	*	*	NOUN
aijbe-117	227	15	bogen%	bogen%	X
aijbe-117	227	16	+	+	X
aijbe-117	227	17	-.0518	-.0518	SYM
aijbe-117	227	18	-1.16	-1.16	PROPN
aijbe-117	227	19	0.031	0.031	NUM
aijbe-117	227	20	*	*	NOUN
aijbe-117	227	21	*	*	PUNCT
aijbe-117	227	22	boindp%	boindp%	PUNCT
aijbe-117	227	23	+	+	X
aijbe-117	227	24	.8681	.8681	X
aijbe-117	227	25	3.31	3.31	NUM
aijbe-117	227	26	0.022	0.022	NUM
aijbe-117	227	27	*	*	PUNCT
aijbe-117	227	28	*	*	PUNCT
aijbe-117	227	29	bomeet%	bomeet%	NUM
aijbe-117	227	30	+	+	CCONJ
aijbe-117	227	31	.0033	.0033	PROPN
aijbe-117	227	32	0.14	0.14	NUM
aijbe-117	227	33	0.675	0.675	NUM
aijbe-117	227	34	audinde%	audinde%	NUM
aijbe-117	227	35	13446	13446	NUM
aijbe-117	227	36	2.68	2.68	NUM
aijbe-117	227	37	0.567	0.567	NUM
aijbe-117	227	38	audsize	audsize	NOUN
aijbe-117	227	39	+	+	CCONJ
aijbe-117	227	40	-.33788	-.33788	PUNCT
aijbe-117	227	41	-0.75	-0.75	NUM
aijbe-117	227	42	0.451	0.451	NUM
aijbe-117	227	43	audexpe%	audexpe%	PROPN
aijbe-117	227	44	?	?	PUNCT
aijbe-117	228	1	-12.004	-12.004	PUNCT
aijbe-117	229	1	-2.17	-2.17	NUM
aijbe-117	230	1	0.032	0.032	NUM
aijbe-117	230	2	*	*	PUNCT
aijbe-117	230	3	*	*	PUNCT
aijbe-117	230	4	*	*	PUNCT
aijbe-117	230	5	owncon%	owncon%	PUNCT
aijbe-117	230	6	?	?	PUNCT
aijbe-117	231	1	.06438	.06438	NOUN
aijbe-117	231	2	0.32	0.32	NUM
aijbe-117	231	3	0.658	0.658	NUM
aijbe-117	231	4	fsize	fsize	NOUN
aijbe-117	231	5	+	+	CCONJ
aijbe-117	231	6	-.0325	-.0325	PROPN
aijbe-117	231	7	-0.94	-0.94	NUM
aijbe-117	231	8	0.041	0.041	NUM
aijbe-117	231	9	*	*	PUNCT
aijbe-117	231	10	*	*	NOUN
aijbe-117	231	11	fprof%	fprof%	PUNCT
aijbe-117	231	12	?	?	PUNCT
aijbe-117	232	1	-.0330	-.0330	PUNCT
aijbe-117	232	2	-2.02	-2.02	NUM
aijbe-117	232	3	0.03	0.03	NUM
aijbe-117	232	4	*	*	PUNCT
aijbe-117	232	5	*	*	PUNCT
aijbe-117	232	6	*	*	PUNCT
aijbe-117	232	7	flever%	flever%	PUNCT
aijbe-117	232	8	?	?	PUNCT
aijbe-117	233	1	.0120	.0120	PUNCT
aijbe-117	234	1	-0.03	-0.03	NUM
aijbe-117	234	2	0.59	0.59	NUM
aijbe-117	234	3	fdivid%	fdivid%	NUM
aijbe-117	234	4	?	?	PUNCT
aijbe-117	235	1	-.0075	-.0075	PROPN
aijbe-117	235	2	0.53	0.53	NUM
aijbe-117	235	3	0.61	0.61	NUM
aijbe-117	235	4	adjusted	adjust	VERB
aijbe-117	235	5	r2	r2	NOUN
aijbe-117	235	6	64.6	64.6	NUM
aijbe-117	235	7	%	%	NOUN
aijbe-117	235	8	f	f	NOUN
aijbe-117	235	9	-	-	PUNCT
aijbe-117	235	10	stat	stat	NOUN
aijbe-117	235	11	.	.	PUNCT
aijbe-117	236	1	16.87	16.87	NUM
aijbe-117	236	2	*	*	PUNCT
aijbe-117	236	3	*	*	PUNCT
aijbe-117	236	4	*	*	PUNCT
aijbe-117	237	1	*	*	PUNCT
aijbe-117	237	2	*	*	PUNCT
aijbe-117	237	3	*	*	PUNCT
aijbe-117	237	4	significant	significant	ADJ
aijbe-117	237	5	at	at	ADP
aijbe-117	237	6	the	the	DET
aijbe-117	237	7	0.01	0.01	NUM
aijbe-117	237	8	level	level	NOUN
aijbe-117	237	9	.	.	PUNCT
aijbe-117	238	1	*	*	PUNCT
aijbe-117	238	2	*	*	PUNCT
aijbe-117	238	3	significant	significant	ADJ
aijbe-117	238	4	at	at	ADP
aijbe-117	238	5	the	the	DET
aijbe-117	238	6	0.5	0.5	NUM
aijbe-117	238	7	level	level	NOUN
aijbe-117	238	8	.	.	PUNCT
aijbe-117	239	1	*	*	PUNCT
aijbe-117	239	2	significant	significant	ADJ
aijbe-117	239	3	at	at	ADP
aijbe-117	239	4	the	the	DET
aijbe-117	239	5	0.10	0.10	NUM
aijbe-117	239	6	level	level	NOUN
aijbe-117	239	7	.	.	PUNCT
aijbe-117	240	1	table	table	NOUN
aijbe-117	240	2	6	6	NUM
aijbe-117	240	3	.	.	PUNCT
aijbe-117	240	4	panel	panel	PROPN
aijbe-117	240	5	b.	b.	PROPN
aijbe-117	240	6	association	association	PROPN
aijbe-117	240	7	between	between	ADP
aijbe-117	240	8	corporate	corporate	ADJ
aijbe-117	240	9	governance	governance	NOUN
aijbe-117	240	10	and	and	CCONJ
aijbe-117	240	11	timeliness	timeliness	NOUN
aijbe-117	240	12	of	of	ADP
aijbe-117	240	13	financial	financial	ADJ
aijbe-117	240	14	reports	report	NOUN
aijbe-117	240	15	during	during	ADP
aijbe-117	240	16	the	the	DET
aijbe-117	240	17	covid-19	covid-19	PROPN
aijbe-117	240	18	pandemic	pandemic	NOUN
aijbe-117	240	19	.	.	PUNCT
aijbe-117	241	1	predicted	predict	VERB
aijbe-117	241	2	sign	sign	PROPN
aijbe-117	241	3	coeff	coeff	PROPN
aijbe-117	241	4	.	.	PROPN
aijbe-117	242	1	t	t	PROPN
aijbe-117	242	2	-	-	PUNCT
aijbe-117	242	3	stat	stat	NOUN
aijbe-117	242	4	.	.	PUNCT
aijbe-117	243	1	p.	p.	NOUN
aijbe-117	243	2	value	value	NOUN
aijbe-117	243	3	cons	con	NOUN
aijbe-117	243	4	+	+	CCONJ
aijbe-117	243	5	.3289	.3289	PROPN
aijbe-117	243	6	2.58	2.58	NUM
aijbe-117	243	7	0.026	0.026	NUM
aijbe-117	243	8	*	*	PUNCT
aijbe-117	243	9	bosize	bosize	NOUN
aijbe-117	243	10	-11.1491	-11.1491	PUNCT
aijbe-117	243	11	4.81	4.81	NUM
aijbe-117	243	12	0.143	0.143	NUM
aijbe-117	243	13	bogen%	bogen%	AUX
aijbe-117	243	14	+	+	SYM
aijbe-117	243	15	-.0518	-.0518	PUNCT
aijbe-117	243	16	-1.16	-1.16	PROPN
aijbe-117	243	17	0.413	0.413	NUM
aijbe-117	243	18	boindp%	boindp%	PUNCT
aijbe-117	243	19	+	+	CCONJ
aijbe-117	243	20	.8681	.8681	NOUN
aijbe-117	243	21	3.31	3.31	NUM
aijbe-117	243	22	0.041	0.041	NUM
aijbe-117	243	23	*	*	PUNCT
aijbe-117	243	24	*	*	PUNCT
aijbe-117	243	25	bomeet%	bomeet%	NUM
aijbe-117	243	26	+	+	CCONJ
aijbe-117	243	27	.0033	.0033	X
aijbe-117	243	28	0.14	0.14	NUM
aijbe-117	243	29	0.025	0.025	NUM
aijbe-117	243	30	*	*	PUNCT
aijbe-117	243	31	rateb	rateb	PROPN
aijbe-117	243	32	m.	m.	NOUN
aijbe-117	243	33	alqatamin	alqatamin	PROPN
aijbe-117	243	34	and	and	CCONJ
aijbe-117	243	35	mohammad	mohammad	PROPN
aijbe-117	243	36	k.	k.	PROPN
aijbe-117	243	37	shbeilat	shbeilat	PROPN
aijbe-117	243	38	(	(	PUNCT
aijbe-117	243	39	2022	2022	NUM
aijbe-117	243	40	)	)	PUNCT
aijbe-117	243	41	19	19	NUM
aijbe-117	243	42	american	american	ADJ
aijbe-117	243	43	interdisciplinary	interdisciplinary	ADJ
aijbe-117	243	44	journal	journal	NOUN
aijbe-117	243	45	of	of	ADP
aijbe-117	243	46	business	business	NOUN
aijbe-117	243	47	and	and	CCONJ
aijbe-117	243	48	economics	economic	NOUN
aijbe-117	243	49	|	|	ADV
aijbe-117	243	50	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-117	243	51	audinde%	audinde%	PUNCT
aijbe-117	243	52	13446	13446	NUM
aijbe-117	243	53	2.68	2.68	NUM
aijbe-117	243	54	0.307	0.307	NUM
aijbe-117	243	55	audsize	audsize	NOUN
aijbe-117	243	56	+	+	CCONJ
aijbe-117	243	57	-.33788	-.33788	PUNCT
aijbe-117	243	58	-0.75	-0.75	NUM
aijbe-117	243	59	0.451	0.451	NUM
aijbe-117	243	60	audexpe%	audexpe%	PROPN
aijbe-117	243	61	?	?	PUNCT
aijbe-117	244	1	-12.004	-12.004	PUNCT
aijbe-117	244	2	-2.17	-2.17	NUM
aijbe-117	245	1	0.436	0.436	NUM
aijbe-117	245	2	owncon%	owncon%	NUM
aijbe-117	245	3	?	?	PUNCT
aijbe-117	246	1	.06438	.06438	NOUN
aijbe-117	246	2	0.32	0.32	NUM
aijbe-117	246	3	0.749	0.749	NUM
aijbe-117	246	4	fsize	fsize	NOUN
aijbe-117	246	5	+	+	CCONJ
aijbe-117	246	6	-.0325	-.0325	PROPN
aijbe-117	246	7	-0.94	-0.94	NUM
aijbe-117	246	8	0.248	0.248	NUM
aijbe-117	246	9	fprof%	fprof%	PUNCT
aijbe-117	246	10	?	?	PUNCT
aijbe-117	247	1	-.0330	-.0330	PUNCT
aijbe-117	247	2	-2.02	-2.02	NUM
aijbe-117	247	3	0.330	0.330	NUM
aijbe-117	247	4	flever%	flever%	PUNCT
aijbe-117	247	5	?	?	PUNCT
aijbe-117	248	1	.0120	.0120	PROPN
aijbe-117	249	1	-0.03	-0.03	NUM
aijbe-117	249	2	0.59	0.59	NUM
aijbe-117	249	3	fdivid%	fdivid%	NUM
aijbe-117	249	4	?	?	PUNCT
aijbe-117	250	1	-.0075	-.0075	PROPN
aijbe-117	250	2	0.53	0.53	NUM
aijbe-117	250	3	0.61	0.61	NUM
aijbe-117	250	4	adjusted	adjust	VERB
aijbe-117	250	5	r2	r2	NOUN
aijbe-117	250	6	24.3	24.3	NUM
aijbe-117	250	7	%	%	NOUN
aijbe-117	250	8	f	f	NOUN
aijbe-117	250	9	-	-	PUNCT
aijbe-117	250	10	stat	stat	NOUN
aijbe-117	250	11	.	.	PUNCT
aijbe-117	251	1	9.72	9.72	NUM
aijbe-117	251	2	*	*	PUNCT
aijbe-117	251	3	*	*	PUNCT
aijbe-117	251	4	*	*	PUNCT
aijbe-117	251	5	significant	significant	ADJ
aijbe-117	251	6	at	at	ADP
aijbe-117	251	7	the	the	DET
aijbe-117	251	8	0.01	0.01	NUM
aijbe-117	251	9	level	level	NOUN
aijbe-117	251	10	.	.	PUNCT
aijbe-117	252	1	*	*	PUNCT
aijbe-117	252	2	*	*	PUNCT
aijbe-117	252	3	significant	significant	ADJ
aijbe-117	252	4	at	at	ADP
aijbe-117	252	5	the	the	DET
aijbe-117	252	6	0.5	0.5	NUM
aijbe-117	252	7	level	level	NOUN
aijbe-117	252	8	.	.	PUNCT
aijbe-117	253	1	*	*	PUNCT
aijbe-117	253	2	significant	significant	ADJ
aijbe-117	253	3	at	at	ADP
aijbe-117	253	4	the	the	DET
aijbe-117	253	5	0.10	0.10	NUM
aijbe-117	253	6	level	level	NOUN
aijbe-117	253	7	.	.	PUNCT
aijbe-117	254	1	conclusions	conclusion	NOUN
aijbe-117	254	2	and	and	CCONJ
aijbe-117	254	3	discussion	discussion	NOUN
aijbe-117	254	4	the	the	DET
aijbe-117	254	5	aim	aim	NOUN
aijbe-117	254	6	of	of	ADP
aijbe-117	254	7	the	the	DET
aijbe-117	254	8	current	current	ADJ
aijbe-117	254	9	study	study	NOUN
aijbe-117	254	10	is	be	AUX
aijbe-117	254	11	to	to	PART
aijbe-117	254	12	examine	examine	VERB
aijbe-117	254	13	the	the	DET
aijbe-117	254	14	effect	effect	NOUN
aijbe-117	254	15	of	of	ADP
aijbe-117	254	16	corporate	corporate	ADJ
aijbe-117	254	17	governance	governance	NOUN
aijbe-117	254	18	structure	structure	NOUN
aijbe-117	254	19	on	on	ADP
aijbe-117	254	20	the	the	DET
aijbe-117	254	21	timeliness	timeliness	NOUN
aijbe-117	254	22	of	of	ADP
aijbe-117	254	23	financial	financial	ADJ
aijbe-117	254	24	reporting	reporting	NOUN
aijbe-117	254	25	of	of	ADP
aijbe-117	254	26	uk	uk	PROPN
aijbe-117	254	27	non	non	ADJ
aijbe-117	254	28	-	-	ADJ
aijbe-117	254	29	financial	financial	ADJ
aijbe-117	254	30	companies	company	NOUN
aijbe-117	254	31	.	.	PUNCT
aijbe-117	255	1	this	this	DET
aijbe-117	255	2	study	study	NOUN
aijbe-117	255	3	provides	provide	VERB
aijbe-117	255	4	empirical	empirical	ADJ
aijbe-117	255	5	evidence	evidence	NOUN
aijbe-117	255	6	that	that	SCONJ
aijbe-117	255	7	corporate	corporate	ADJ
aijbe-117	255	8	governance	governance	NOUN
aijbe-117	255	9	mechanisms	mechanism	NOUN
aijbe-117	255	10	are	be	AUX
aijbe-117	255	11	statistically	statistically	ADV
aijbe-117	255	12	significant	significant	ADJ
aijbe-117	255	13	in	in	ADP
aijbe-117	255	14	influencing	influence	VERB
aijbe-117	255	15	the	the	DET
aijbe-117	255	16	timeliness	timeliness	NOUN
aijbe-117	255	17	of	of	ADP
aijbe-117	255	18	financial	financial	ADJ
aijbe-117	255	19	reporting	reporting	NOUN
aijbe-117	255	20	.	.	PUNCT
aijbe-117	256	1	it	it	PRON
aijbe-117	256	2	has	have	AUX
aijbe-117	256	3	been	be	AUX
aijbe-117	256	4	demonstrated	demonstrate	VERB
aijbe-117	256	5	that	that	SCONJ
aijbe-117	256	6	better	well	ADJ
aijbe-117	256	7	governed	govern	VERB
aijbe-117	256	8	companies	company	NOUN
aijbe-117	256	9	present	present	VERB
aijbe-117	256	10	more	more	ADV
aijbe-117	256	11	timely	timely	ADJ
aijbe-117	256	12	financial	financial	ADJ
aijbe-117	256	13	reports	report	NOUN
aijbe-117	256	14	.	.	PUNCT
aijbe-117	257	1	to	to	PART
aijbe-117	257	2	achieve	achieve	VERB
aijbe-117	257	3	this	this	DET
aijbe-117	257	4	aim	aim	NOUN
aijbe-117	257	5	,	,	PUNCT
aijbe-117	257	6	further	further	ADJ
aijbe-117	257	7	analysis	analysis	NOUN
aijbe-117	257	8	was	be	AUX
aijbe-117	257	9	performed	perform	VERB
aijbe-117	257	10	by	by	ADP
aijbe-117	257	11	splitting	split	VERB
aijbe-117	257	12	the	the	DET
aijbe-117	257	13	sample	sample	NOUN
aijbe-117	257	14	into	into	ADP
aijbe-117	257	15	two	two	NUM
aijbe-117	257	16	groups	group	NOUN
aijbe-117	257	17	based	base	VERB
aijbe-117	257	18	on	on	ADP
aijbe-117	257	19	the	the	DET
aijbe-117	257	20	year	year	NOUN
aijbe-117	257	21	,	,	PUNCT
aijbe-117	257	22	before	before	ADP
aijbe-117	257	23	the	the	DET
aijbe-117	257	24	covid-19	covid-19	PROPN
aijbe-117	257	25	pandemic	pandemic	NOUN
aijbe-117	257	26	,	,	PUNCT
aijbe-117	257	27	and	and	CCONJ
aijbe-117	257	28	during	during	ADP
aijbe-117	257	29	the	the	DET
aijbe-117	257	30	covid-19	covid-19	PROPN
aijbe-117	257	31	pandemic	pandemic	NOUN
aijbe-117	257	32	by	by	ADP
aijbe-117	257	33	using	use	VERB
aijbe-117	257	34	the	the	DET
aijbe-117	257	35	year	year	NOUN
aijbe-117	257	36	2019	2019	NUM
aijbe-117	257	37	as	as	ADP
aijbe-117	257	38	a	a	DET
aijbe-117	257	39	point	point	NOUN
aijbe-117	257	40	cut	cut	NOUN
aijbe-117	257	41	.	.	PUNCT
aijbe-117	258	1	in	in	ADP
aijbe-117	258	2	general	general	ADJ
aijbe-117	258	3	,	,	PUNCT
aijbe-117	258	4	the	the	DET
aijbe-117	258	5	study	study	NOUN
aijbe-117	258	6	’s	’s	PART
aijbe-117	258	7	findings	finding	NOUN
aijbe-117	258	8	show	show	VERB
aijbe-117	258	9	that	that	SCONJ
aijbe-117	258	10	there	there	PRON
aijbe-117	258	11	is	be	VERB
aijbe-117	258	12	a	a	DET
aijbe-117	258	13	significant	significant	ADJ
aijbe-117	258	14	relationship	relationship	NOUN
aijbe-117	258	15	between	between	ADP
aijbe-117	258	16	board	board	NOUN
aijbe-117	258	17	size	size	NOUN
aijbe-117	258	18	,	,	PUNCT
aijbe-117	258	19	board	board	NOUN
aijbe-117	258	20	independency	independency	NOUN
aijbe-117	258	21	,	,	PUNCT
aijbe-117	258	22	audit	audit	NOUN
aijbe-117	258	23	independence	independence	NOUN
aijbe-117	258	24	,	,	PUNCT
aijbe-117	258	25	audit	audit	NOUN
aijbe-117	258	26	experience	experience	NOUN
aijbe-117	258	27	,	,	PUNCT
aijbe-117	258	28	and	and	CCONJ
aijbe-117	258	29	timeliness	timeliness	NOUN
aijbe-117	258	30	of	of	ADP
aijbe-117	258	31	financial	financial	ADJ
aijbe-117	258	32	reports	report	NOUN
aijbe-117	258	33	.	.	PUNCT
aijbe-117	259	1	however	however	ADV
aijbe-117	259	2	,	,	PUNCT
aijbe-117	259	3	after	after	ADP
aijbe-117	259	4	splitting	split	VERB
aijbe-117	259	5	the	the	DET
aijbe-117	259	6	study	study	NOUN
aijbe-117	259	7	’s	’s	PART
aijbe-117	259	8	sample	sample	NOUN
aijbe-117	259	9	,	,	PUNCT
aijbe-117	259	10	the	the	DET
aijbe-117	259	11	empirical	empirical	ADJ
aijbe-117	259	12	results	result	NOUN
aijbe-117	259	13	supported	support	VERB
aijbe-117	259	14	that	that	SCONJ
aijbe-117	259	15	the	the	DET
aijbe-117	259	16	covid	covid	PROPN
aijbe-117	259	17	-19	-19	PUNCT
aijbe-117	259	18	pandemic	pandemic	ADJ
aijbe-117	259	19	affected	affected	ADJ
aijbe-117	259	20	corporate	corporate	ADJ
aijbe-117	259	21	governance	governance	NOUN
aijbe-117	259	22	mechanisms	mechanism	NOUN
aijbe-117	259	23	in	in	ADP
aijbe-117	259	24	a	a	DET
aijbe-117	259	25	way	way	NOUN
aijbe-117	259	26	that	that	PRON
aijbe-117	259	27	improved	improve	VERB
aijbe-117	259	28	the	the	DET
aijbe-117	259	29	timeliness	timeliness	NOUN
aijbe-117	259	30	of	of	ADP
aijbe-117	259	31	financial	financial	ADJ
aijbe-117	259	32	reports	report	NOUN
aijbe-117	259	33	.	.	PUNCT
aijbe-117	260	1	we	we	PRON
aijbe-117	260	2	found	find	VERB
aijbe-117	260	3	that	that	SCONJ
aijbe-117	260	4	the	the	DET
aijbe-117	260	5	covid19	covid19	NOUN
aijbe-117	260	6	pandemic	pandemic	ADJ
aijbe-117	260	7	has	have	AUX
aijbe-117	260	8	affected	affect	VERB
aijbe-117	260	9	all	all	DET
aijbe-117	260	10	corporate	corporate	ADJ
aijbe-117	260	11	governance	governance	NOUN
aijbe-117	260	12	attributes	attribute	NOUN
aijbe-117	260	13	except	except	SCONJ
aijbe-117	260	14	board	board	NOUN
aijbe-117	260	15	independence	independence	NOUN
aijbe-117	260	16	and	and	CCONJ
aijbe-117	260	17	board	board	NOUN
aijbe-117	260	18	meetings	meeting	NOUN
aijbe-117	260	19	,	,	PUNCT
aijbe-117	260	20	but	but	CCONJ
aijbe-117	260	21	not	not	PART
aijbe-117	260	22	at	at	ADP
aijbe-117	260	23	a	a	DET
aijbe-117	260	24	significant	significant	ADJ
aijbe-117	260	25	level	level	NOUN
aijbe-117	260	26	as	as	ADP
aijbe-117	260	27	the	the	DET
aijbe-117	260	28	difference	difference	NOUN
aijbe-117	260	29	between	between	ADP
aijbe-117	260	30	before	before	ADP
aijbe-117	260	31	and	and	CCONJ
aijbe-117	260	32	after	after	ADP
aijbe-117	260	33	covid-19	covid-19	PROPN
aijbe-117	260	34	among	among	ADP
aijbe-117	260	35	uk	uk	PROPN
aijbe-117	260	36	listed	list	VERB
aijbe-117	260	37	companies	company	NOUN
aijbe-117	260	38	.	.	PUNCT
aijbe-117	261	1	there	there	PRON
aijbe-117	261	2	was	be	VERB
aijbe-117	261	3	limited	limit	VERB
aijbe-117	261	4	empirical	empirical	ADJ
aijbe-117	261	5	data	datum	NOUN
aijbe-117	261	6	prior	prior	ADV
aijbe-117	261	7	to	to	ADP
aijbe-117	261	8	this	this	DET
aijbe-117	261	9	study	study	NOUN
aijbe-117	261	10	and	and	CCONJ
aijbe-117	261	11	therefore	therefore	ADV
aijbe-117	261	12	,	,	PUNCT
aijbe-117	261	13	to	to	ADP
aijbe-117	261	14	the	the	DET
aijbe-117	261	15	best	good	ADJ
aijbe-117	261	16	of	of	ADP
aijbe-117	261	17	our	our	PRON
aijbe-117	261	18	knowledge	knowledge	NOUN
aijbe-117	261	19	,	,	PUNCT
aijbe-117	261	20	this	this	DET
aijbe-117	261	21	study	study	NOUN
aijbe-117	261	22	is	be	AUX
aijbe-117	261	23	amongst	amongst	ADP
aijbe-117	261	24	the	the	DET
aijbe-117	261	25	first	first	ADJ
aijbe-117	261	26	to	to	PART
aijbe-117	261	27	examine	examine	VERB
aijbe-117	261	28	the	the	DET
aijbe-117	261	29	influence	influence	NOUN
aijbe-117	261	30	of	of	ADP
aijbe-117	261	31	covid-19	covid-19	PROPN
aijbe-117	261	32	on	on	ADP
aijbe-117	261	33	the	the	DET
aijbe-117	261	34	correlation	correlation	NOUN
aijbe-117	261	35	between	between	ADP
aijbe-117	261	36	the	the	DET
aijbe-117	261	37	timeliness	timeliness	NOUN
aijbe-117	261	38	of	of	ADP
aijbe-117	261	39	financial	financial	ADJ
aijbe-117	261	40	reporting	reporting	NOUN
aijbe-117	261	41	and	and	CCONJ
aijbe-117	261	42	corporate	corporate	ADJ
aijbe-117	261	43	governance	governance	NOUN
aijbe-117	261	44	.	.	PUNCT
aijbe-117	262	1	it	it	PRON
aijbe-117	262	2	can	can	AUX
aijbe-117	262	3	therefore	therefore	ADV
aijbe-117	262	4	be	be	AUX
aijbe-117	262	5	concluded	conclude	VERB
aijbe-117	262	6	that	that	SCONJ
aijbe-117	262	7	corporate	corporate	ADJ
aijbe-117	262	8	governance	governance	NOUN
aijbe-117	262	9	and	and	CCONJ
aijbe-117	262	10	controls	control	NOUN
aijbe-117	262	11	are	be	AUX
aijbe-117	262	12	associated	associate	VERB
aijbe-117	262	13	with	with	ADP
aijbe-117	262	14	the	the	DET
aijbe-117	262	15	levels	level	NOUN
aijbe-117	262	16	of	of	ADP
aijbe-117	262	17	timeliness	timeliness	NOUN
aijbe-117	262	18	in	in	ADP
aijbe-117	262	19	reporting	reporting	NOUN
aijbe-117	262	20	by	by	ADP
aijbe-117	262	21	uk	uk	PROPN
aijbe-117	262	22	listed	list	VERB
aijbe-117	262	23	companies	company	NOUN
aijbe-117	262	24	.	.	PUNCT
aijbe-117	263	1	whilst	whilst	SCONJ
aijbe-117	263	2	acknowledging	acknowledge	VERB
aijbe-117	263	3	its	its	PRON
aijbe-117	263	4	contribution	contribution	NOUN
aijbe-117	263	5	to	to	ADP
aijbe-117	263	6	the	the	DET
aijbe-117	263	7	limited	limited	ADJ
aijbe-117	263	8	literature	literature	NOUN
aijbe-117	263	9	in	in	ADP
aijbe-117	263	10	this	this	DET
aijbe-117	263	11	field	field	NOUN
aijbe-117	263	12	,	,	PUNCT
aijbe-117	263	13	the	the	DET
aijbe-117	263	14	current	current	ADJ
aijbe-117	263	15	study	study	NOUN
aijbe-117	263	16	is	be	AUX
aijbe-117	263	17	not	not	PART
aijbe-117	263	18	without	without	ADP
aijbe-117	263	19	limitations	limitation	NOUN
aijbe-117	263	20	,	,	PUNCT
aijbe-117	263	21	since	since	SCONJ
aijbe-117	263	22	the	the	DET
aijbe-117	263	23	results	result	NOUN
aijbe-117	263	24	of	of	ADP
aijbe-117	263	25	this	this	DET
aijbe-117	263	26	study	study	NOUN
aijbe-117	263	27	just	just	ADV
aijbe-117	263	28	reflect	reflect	VERB
aijbe-117	263	29	characteristics	characteristic	NOUN
aijbe-117	263	30	of	of	ADP
aijbe-117	263	31	the	the	DET
aijbe-117	263	32	uk	uk	PROPN
aijbe-117	263	33	companies	company	NOUN
aijbe-117	263	34	.	.	PUNCT
aijbe-117	264	1	hence	hence	ADV
aijbe-117	264	2	,	,	PUNCT
aijbe-117	264	3	future	future	ADJ
aijbe-117	264	4	studies	study	NOUN
aijbe-117	264	5	may	may	AUX
aijbe-117	264	6	be	be	AUX
aijbe-117	264	7	focused	focus	VERB
aijbe-117	264	8	on	on	ADP
aijbe-117	264	9	other	other	ADJ
aijbe-117	264	10	markets	market	NOUN
aijbe-117	264	11	.	.	PUNCT
aijbe-117	265	1	second	second	ADJ
aijbe-117	265	2	,	,	PUNCT
aijbe-117	265	3	a	a	DET
aijbe-117	265	4	sample	sample	NOUN
aijbe-117	265	5	of	of	ADP
aijbe-117	265	6	this	this	DET
aijbe-117	265	7	study	study	NOUN
aijbe-117	265	8	includes	include	VERB
aijbe-117	265	9	only	only	ADV
aijbe-117	265	10	non	non	ADJ
aijbe-117	265	11	-	-	ADJ
aijbe-117	265	12	financial	financial	ADJ
aijbe-117	265	13	companies	company	NOUN
aijbe-117	265	14	;	;	PUNCT
aijbe-117	265	15	future	future	ADJ
aijbe-117	265	16	studies	study	NOUN
aijbe-117	265	17	could	could	AUX
aijbe-117	265	18	be	be	AUX
aijbe-117	265	19	focused	focus	VERB
aijbe-117	265	20	on	on	ADP
aijbe-117	265	21	financial	financial	ADJ
aijbe-117	265	22	companies	company	NOUN
aijbe-117	265	23	.	.	PUNCT
aijbe-117	266	1	more	more	ADJ
aijbe-117	266	2	research	research	NOUN
aijbe-117	266	3	in	in	ADP
aijbe-117	266	4	this	this	DET
aijbe-117	266	5	field	field	NOUN
aijbe-117	266	6	will	will	AUX
aijbe-117	266	7	only	only	ADV
aijbe-117	266	8	further	further	VERB
aijbe-117	266	9	our	our	PRON
aijbe-117	266	10	understanding	understanding	NOUN
aijbe-117	266	11	of	of	ADP
aijbe-117	266	12	the	the	DET
aijbe-117	266	13	impact	impact	NOUN
aijbe-117	266	14	covid-19	covid-19	PROPN
aijbe-117	266	15	has	have	AUX
aijbe-117	266	16	had	have	VERB
aijbe-117	266	17	on	on	ADP
aijbe-117	266	18	financial	financial	ADJ
aijbe-117	266	19	reporting	reporting	NOUN
aijbe-117	266	20	,	,	PUNCT
aijbe-117	266	21	its	its	PRON
aijbe-117	266	22	link	link	NOUN
aijbe-117	266	23	to	to	ADP
aijbe-117	266	24	corporate	corporate	ADJ
aijbe-117	266	25	governance	governance	NOUN
aijbe-117	266	26	,	,	PUNCT
aijbe-117	266	27	and	and	CCONJ
aijbe-117	266	28	the	the	DET
aijbe-117	266	29	adequacy	adequacy	NOUN
aijbe-117	266	30	of	of	ADP
aijbe-117	266	31	these	these	DET
aijbe-117	266	32	mechanisms	mechanism	NOUN
aijbe-117	266	33	in	in	ADP
aijbe-117	266	34	an	an	DET
aijbe-117	266	35	unexpected	unexpected	ADJ
aijbe-117	266	36	and	and	CCONJ
aijbe-117	266	37	extraordinary	extraordinary	ADJ
aijbe-117	266	38	event	event	NOUN
aijbe-117	266	39	.	.	PUNCT
aijbe-117	267	1	there	there	PRON
aijbe-117	267	2	is	be	VERB
aijbe-117	267	3	limited	limit	VERB
aijbe-117	267	4	empirical	empirical	ADJ
aijbe-117	267	5	data	datum	NOUN
aijbe-117	267	6	on	on	ADP
aijbe-117	267	7	the	the	DET
aijbe-117	267	8	scope	scope	NOUN
aijbe-117	267	9	of	of	ADP
aijbe-117	267	10	effect	effect	NOUN
aijbe-117	267	11	covid-19	covid-19	PROPN
aijbe-117	267	12	has	have	AUX
aijbe-117	267	13	had	have	VERB
aijbe-117	267	14	on	on	ADP
aijbe-117	267	15	different	different	ADJ
aijbe-117	267	16	corporations	corporation	NOUN
aijbe-117	267	17	.	.	PUNCT
aijbe-117	268	1	further	further	ADJ
aijbe-117	268	2	studies	study	NOUN
aijbe-117	268	3	will	will	AUX
aijbe-117	268	4	need	need	VERB
aijbe-117	268	5	to	to	PART
aijbe-117	268	6	consider	consider	VERB
aijbe-117	268	7	a	a	DET
aijbe-117	268	8	range	range	NOUN
aijbe-117	268	9	of	of	ADP
aijbe-117	268	10	firm	firm	ADJ
aijbe-117	268	11	and	and	CCONJ
aijbe-117	268	12	country	country	NOUN
aijbe-117	268	13	-	-	PUNCT
aijbe-117	268	14	level	level	NOUN
aijbe-117	268	15	characteristics	characteristic	NOUN
aijbe-117	268	16	and	and	CCONJ
aijbe-117	268	17	the	the	DET
aijbe-117	268	18	ways	way	NOUN
aijbe-117	268	19	in	in	ADP
aijbe-117	268	20	which	which	PRON
aijbe-117	268	21	covid-19	covid-19	PROPN
aijbe-117	268	22	has	have	AUX
aijbe-117	268	23	influenced	influence	VERB
aijbe-117	268	24	organization	organization	NOUN
aijbe-117	268	25	outcomes	outcome	NOUN
aijbe-117	268	26	.	.	PUNCT
aijbe-117	269	1	there	there	PRON
aijbe-117	269	2	is	be	VERB
aijbe-117	269	3	a	a	DET
aijbe-117	269	4	vast	vast	ADJ
aijbe-117	269	5	opportunity	opportunity	NOUN
aijbe-117	269	6	for	for	ADP
aijbe-117	269	7	further	further	ADJ
aijbe-117	269	8	research	research	NOUN
aijbe-117	269	9	in	in	ADP
aijbe-117	269	10	this	this	DET
aijbe-117	269	11	field	field	NOUN
aijbe-117	269	12	,	,	PUNCT
aijbe-117	269	13	for	for	ADP
aijbe-117	269	14	which	which	PRON
aijbe-117	269	15	this	this	DET
aijbe-117	269	16	study	study	NOUN
aijbe-117	269	17	can	can	AUX
aijbe-117	269	18	provide	provide	VERB
aijbe-117	269	19	a	a	DET
aijbe-117	269	20	foundation	foundation	NOUN
aijbe-117	269	21	.	.	PUNCT
aijbe-117	270	1	references	reference	NOUN
aijbe-117	270	2	abdullah	abdullah	PROPN
aijbe-117	270	3	,	,	PUNCT
aijbe-117	270	4	s.-n	s.-n	PROPN
aijbe-117	270	5	.	.	PUNCT
aijbe-117	271	1	(	(	PUNCT
aijbe-117	271	2	2006a	2006a	NUM
aijbe-117	271	3	)	)	PUNCT
aijbe-117	271	4	.	.	PUNCT
aijbe-117	272	1	board	board	NOUN
aijbe-117	272	2	composition	composition	NOUN
aijbe-117	272	3	,	,	PUNCT
aijbe-117	272	4	audit	audit	NOUN
aijbe-117	272	5	committee	committee	NOUN
aijbe-117	272	6	and	and	CCONJ
aijbe-117	272	7	timeliness	timeliness	NOUN
aijbe-117	272	8	of	of	ADP
aijbe-117	272	9	corporate	corporate	ADJ
aijbe-117	272	10	financial	financial	ADJ
aijbe-117	272	11	reports	report	NOUN
aijbe-117	272	12	in	in	ADP
aijbe-117	272	13	malaysia	malaysia	PROPN
aijbe-117	272	14	.	.	PUNCT
aijbe-117	273	1	corporate	corporate	ADJ
aijbe-117	273	2	ownership	ownership	NOUN
aijbe-117	273	3	and	and	CCONJ
aijbe-117	273	4	control	control	NOUN
aijbe-117	273	5	,	,	PUNCT
aijbe-117	273	6	4(2	4(2	NUM
aijbe-117	273	7	)	)	PUNCT
aijbe-117	273	8	,	,	PUNCT
aijbe-117	273	9	33	33	NUM
aijbe-117	273	10	-	-	SYM
aijbe-117	273	11	45	45	NUM
aijbe-117	273	12	.	.	PUNCT
aijbe-117	274	1	https://doi.org/10.22495/cocv4i2p3	https://doi.org/10.22495/cocv4i2p3	PROPN
aijbe-117	274	2	rateb	rateb	PROPN
aijbe-117	274	3	m.	m.	PROPN
aijbe-117	274	4	alqatamin	alqatamin	PROPN
aijbe-117	274	5	and	and	CCONJ
aijbe-117	274	6	mohammad	mohammad	PROPN
aijbe-117	274	7	k.	k.	PROPN
aijbe-117	274	8	shbeilat	shbeilat	PROPN
aijbe-117	274	9	(	(	PUNCT
aijbe-117	274	10	2022	2022	NUM
aijbe-117	274	11	)	)	PUNCT
aijbe-117	274	12	20	20	NUM
aijbe-117	274	13	american	american	ADJ
aijbe-117	274	14	interdisciplinary	interdisciplinary	ADJ
aijbe-117	274	15	journal	journal	NOUN
aijbe-117	274	16	of	of	ADP
aijbe-117	274	17	business	business	NOUN
aijbe-117	274	18	and	and	CCONJ
aijbe-117	274	19	economics	economic	NOUN
aijbe-117	275	1	|	|	ADV
aijbe-117	275	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-117	275	3	abdullah	abdullah	PROPN
aijbe-117	275	4	,	,	PUNCT
aijbe-117	275	5	s.	s.	PROPN
aijbe-117	275	6	n.	n.	PROPN
aijbe-117	275	7	(	(	PUNCT
aijbe-117	275	8	2006b	2006b	NUM
aijbe-117	275	9	)	)	PUNCT
aijbe-117	275	10	.	.	PUNCT
aijbe-117	276	1	board	board	NOUN
aijbe-117	276	2	structure	structure	NOUN
aijbe-117	276	3	and	and	CCONJ
aijbe-117	276	4	ownership	ownership	NOUN
aijbe-117	276	5	in	in	ADP
aijbe-117	276	6	malaysia	malaysia	PROPN
aijbe-117	276	7	:	:	PUNCT
aijbe-117	276	8	the	the	DET
aijbe-117	276	9	case	case	NOUN
aijbe-117	276	10	of	of	ADP
aijbe-117	276	11	distressed	distressed	ADJ
aijbe-117	276	12	listed	list	VERB
aijbe-117	276	13	companies	company	NOUN
aijbe-117	276	14	.	.	PUNCT
aijbe-117	277	1	corporate	corporate	ADJ
aijbe-117	277	2	governance	governance	NOUN
aijbe-117	277	3	:	:	PUNCT
aijbe-117	277	4	the	the	DET
aijbe-117	277	5	international	international	ADJ
aijbe-117	277	6	journal	journal	NOUN
aijbe-117	277	7	of	of	ADP
aijbe-117	277	8	business	business	NOUN
aijbe-117	277	9	in	in	ADP
aijbe-117	277	10	society	society	NOUN
aijbe-117	277	11	.	.	PUNCT
aijbe-117	278	1	https://www.emerald.com/insight/content/doi/10.1108/14720700610706072	https://www.emerald.com/insight/content/doi/10.1108/14720700610706072	NOUN
aijbe-117	278	2	.	.	PUNCT
aijbe-117	279	1	abernathy	abernathy	PROPN
aijbe-117	279	2	,	,	PUNCT
aijbe-117	279	3	j.	j.	PROPN
aijbe-117	279	4	l.	l.	PROPN
aijbe-117	279	5	,	,	PUNCT
aijbe-117	279	6	b.	b.	PROPN
aijbe-117	279	7	beyer	beyer	PROPN
aijbe-117	279	8	,	,	PUNCT
aijbe-117	279	9	a.	a.	NOUN
aijbe-117	279	10	masli	masli	PROPN
aijbe-117	279	11	,	,	PUNCT
aijbe-117	279	12	&	&	CCONJ
aijbe-117	279	13	c.	c.	PROPN
aijbe-117	279	14	stefaniak	stefaniak	PROPN
aijbe-117	279	15	.	.	PUNCT
aijbe-117	280	1	(	(	PUNCT
aijbe-117	280	2	2014	2014	NUM
aijbe-117	280	3	)	)	PUNCT
aijbe-117	280	4	.	.	PUNCT
aijbe-117	281	1	the	the	DET
aijbe-117	281	2	association	association	NOUN
aijbe-117	281	3	between	between	ADP
aijbe-117	281	4	characteristics	characteristic	NOUN
aijbe-117	281	5	of	of	ADP
aijbe-117	281	6	audit	audit	NOUN
aijbe-117	281	7	committee	committee	NOUN
aijbe-117	281	8	accounting	accounting	NOUN
aijbe-117	281	9	experts	expert	NOUN
aijbe-117	281	10	,	,	PUNCT
aijbe-117	281	11	audit	audit	NOUN
aijbe-117	281	12	committee	committee	NOUN
aijbe-117	281	13	chairs	chair	NOUN
aijbe-117	281	14	,	,	PUNCT
aijbe-117	281	15	and	and	CCONJ
aijbe-117	281	16	financial	financial	ADJ
aijbe-117	281	17	reporting	reporting	NOUN
aijbe-117	281	18	timeliness	timeliness	NOUN
aijbe-117	281	19	.	.	PUNCT
aijbe-117	282	1	advances	advance	NOUN
aijbe-117	282	2	in	in	ADP
aijbe-117	282	3	accounting	accounting	NOUN
aijbe-117	282	4	,	,	PUNCT
aijbe-117	282	5	30(2	30(2	NUM
aijbe-117	282	6	)	)	PUNCT
aijbe-117	282	7	,	,	PUNCT
aijbe-117	282	8	283	283	NUM
aijbe-117	282	9	-	-	SYM
aijbe-117	282	10	297	297	NUM
aijbe-117	282	11	.	.	PUNCT
aijbe-117	283	1	https://doi.org/10.1016/j.adiac.2014.09.001	https://doi.org/10.1016/j.adiac.2014.09.001	NOUN
aijbe-117	283	2	afify	afify	NOUN
aijbe-117	283	3	,	,	PUNCT
aijbe-117	283	4	h.	h.	PROPN
aijbe-117	283	5	(	(	PUNCT
aijbe-117	283	6	2009	2009	NUM
aijbe-117	283	7	)	)	PUNCT
aijbe-117	283	8	.	.	PUNCT
aijbe-117	284	1	determinants	determinant	NOUN
aijbe-117	284	2	of	of	ADP
aijbe-117	284	3	audit	audit	NOUN
aijbe-117	284	4	report	report	NOUN
aijbe-117	284	5	lag	lag	NOUN
aijbe-117	284	6	.	.	PUNCT
aijbe-117	285	1	journal	journal	PROPN
aijbe-117	285	2	of	of	ADP
aijbe-117	285	3	applied	apply	VERB
aijbe-117	285	4	accounting	accounting	NOUN
aijbe-117	285	5	research	research	NOUN
aijbe-117	285	6	.	.	PUNCT
aijbe-117	286	1	https://www.emerald.com/insight/content/doi/10.1108/09675420910963397	https://www.emerald.com/insight/content/doi/10.1108/09675420910963397	X
aijbe-117	286	2	.	.	PUNCT
aijbe-117	287	1	aktas	aktas	PROPN
aijbe-117	287	2	,	,	PUNCT
aijbe-117	287	3	r.	r.	PROPN
aijbe-117	287	4	,	,	PUNCT
aijbe-117	287	5	&	&	CCONJ
aijbe-117	287	6	m.	m.	PROPN
aijbe-117	287	7	kargin	kargin	PROPN
aijbe-117	287	8	.	.	PUNCT
aijbe-117	288	1	(	(	PUNCT
aijbe-117	288	2	2011	2011	NUM
aijbe-117	288	3	)	)	PUNCT
aijbe-117	288	4	.	.	PUNCT
aijbe-117	289	1	timeliness	timeliness	NOUN
aijbe-117	289	2	of	of	ADP
aijbe-117	289	3	reporting	reporting	NOUN
aijbe-117	289	4	and	and	CCONJ
aijbe-117	289	5	the	the	DET
aijbe-117	289	6	quality	quality	NOUN
aijbe-117	289	7	of	of	ADP
aijbe-117	289	8	financial	financial	ADJ
aijbe-117	289	9	information	information	NOUN
aijbe-117	289	10	.	.	PUNCT
aijbe-117	290	1	international	international	ADJ
aijbe-117	290	2	research	research	PROPN
aijbe-117	290	3	journal	journal	NOUN
aijbe-117	290	4	of	of	ADP
aijbe-117	290	5	finance	finance	NOUN
aijbe-117	290	6	and	and	CCONJ
aijbe-117	290	7	economics	economic	NOUN
aijbe-117	290	8	,	,	PUNCT
aijbe-117	290	9	63(1	63(1	NUM
aijbe-117	290	10	)	)	PUNCT
aijbe-117	290	11	,	,	PUNCT
aijbe-117	290	12	71	71	NUM
aijbe-117	290	13	-	-	SYM
aijbe-117	290	14	77	77	NUM
aijbe-117	290	15	.	.	PUNCT
aijbe-117	291	1	al	al	PROPN
aijbe-117	291	2	-	-	PUNCT
aijbe-117	291	3	ajmi	ajmi	PROPN
aijbe-117	291	4	,	,	PUNCT
aijbe-117	291	5	j.	j.	PROPN
aijbe-117	291	6	(	(	PUNCT
aijbe-117	291	7	2008	2008	NUM
aijbe-117	291	8	)	)	PUNCT
aijbe-117	291	9	.	.	PUNCT
aijbe-117	292	1	audit	audit	NOUN
aijbe-117	292	2	and	and	CCONJ
aijbe-117	292	3	reporting	reporting	NOUN
aijbe-117	292	4	delays	delay	NOUN
aijbe-117	292	5	:	:	PUNCT
aijbe-117	292	6	evidence	evidence	NOUN
aijbe-117	292	7	from	from	ADP
aijbe-117	292	8	an	an	DET
aijbe-117	292	9	emerging	emerge	VERB
aijbe-117	292	10	market	market	NOUN
aijbe-117	292	11	.	.	PUNCT
aijbe-117	293	1	advances	advance	NOUN
aijbe-117	293	2	in	in	ADP
aijbe-117	293	3	accounting	accounting	NOUN
aijbe-117	293	4	,	,	PUNCT
aijbe-117	293	5	24(2	24(2	NUM
aijbe-117	293	6	)	)	PUNCT
aijbe-117	293	7	,	,	PUNCT
aijbe-117	293	8	217	217	NUM
aijbe-117	293	9	-	-	SYM
aijbe-117	293	10	226	226	NUM
aijbe-117	293	11	.	.	PUNCT
aijbe-117	294	1	https://doi.org/10.1016/j.adiac.2008.08.002	https://doi.org/10.1016/j.adiac.2008.08.002	PROPN
aijbe-117	294	2	almosa	almosa	PROPN
aijbe-117	294	3	,	,	PUNCT
aijbe-117	294	4	s.	s.	PROPN
aijbe-117	294	5	,	,	PUNCT
aijbe-117	294	6	&	&	CCONJ
aijbe-117	294	7	m.	m.	PROPN
aijbe-117	294	8	alabbas	alabbas	PROPN
aijbe-117	294	9	.	.	PUNCT
aijbe-117	295	1	(	(	PUNCT
aijbe-117	295	2	2007	2007	NUM
aijbe-117	295	3	)	)	PUNCT
aijbe-117	295	4	.	.	PUNCT
aijbe-117	296	1	audit	audit	NOUN
aijbe-117	296	2	delay	delay	NOUN
aijbe-117	296	3	:	:	PUNCT
aijbe-117	296	4	evidence	evidence	NOUN
aijbe-117	296	5	from	from	ADP
aijbe-117	296	6	listed	list	VERB
aijbe-117	296	7	joint	joint	ADJ
aijbe-117	296	8	companies	company	NOUN
aijbe-117	296	9	in	in	ADP
aijbe-117	296	10	saudi	saudi	PROPN
aijbe-117	296	11	arabia	arabia	PROPN
aijbe-117	296	12	.	.	PUNCT
aijbe-117	297	1	paper	paper	NOUN
aijbe-117	297	2	read	read	VERB
aijbe-117	297	3	at	at	ADP
aijbe-117	297	4	seminar	seminar	NOUN
aijbe-117	297	5	saudi	saudi	ADJ
aijbe-117	297	6	stock	stock	NOUN
aijbe-117	297	7	exchange	exchange	PROPN
aijbe-117	297	8	:	:	PUNCT
aijbe-117	297	9	future	future	ADJ
aijbe-117	297	10	prospective	prospective	ADJ
aijbe-117	297	11	,	,	PUNCT
aijbe-117	297	12	king	king	PROPN
aijbe-117	297	13	khalid	khalid	PROPN
aijbe-117	297	14	university	university	PROPN
aijbe-117	297	15	.	.	PUNCT
aijbe-117	298	1	https://www.researchgate.net/publication/348122200	https://www.researchgate.net/publication/348122200	PROPN
aijbe-117	298	2	.	.	PUNCT
aijbe-117	299	1	ashton	ashton	PROPN
aijbe-117	299	2	,	,	PUNCT
aijbe-117	299	3	r.	r.	PROPN
aijbe-117	299	4	h.	h.	PROPN
aijbe-117	299	5	,	,	PUNCT
aijbe-117	299	6	p.	p.	PROPN
aijbe-117	299	7	r.	r.	PROPN
aijbe-117	299	8	graul	graul	PROPN
aijbe-117	299	9	,	,	PUNCT
aijbe-117	299	10	&	&	CCONJ
aijbe-117	299	11	j.	j.	PROPN
aijbe-117	299	12	d.	d.	PROPN
aijbe-117	299	13	newton	newton	PROPN
aijbe-117	299	14	.	.	PUNCT
aijbe-117	300	1	(	(	PUNCT
aijbe-117	300	2	1989	1989	NUM
aijbe-117	300	3	)	)	PUNCT
aijbe-117	300	4	.	.	PUNCT
aijbe-117	301	1	audit	audit	NOUN
aijbe-117	301	2	delay	delay	NOUN
aijbe-117	301	3	and	and	CCONJ
aijbe-117	301	4	the	the	DET
aijbe-117	301	5	timeliness	timeliness	NOUN
aijbe-117	301	6	of	of	ADP
aijbe-117	301	7	corporate	corporate	ADJ
aijbe-117	301	8	reporting	reporting	NOUN
aijbe-117	301	9	.	.	PUNCT
aijbe-117	302	1	contemporary	contemporary	ADJ
aijbe-117	302	2	accounting	accounting	NOUN
aijbe-117	302	3	research	research	NOUN
aijbe-117	302	4	,	,	PUNCT
aijbe-117	302	5	5(2	5(2	NUM
aijbe-117	302	6	)	)	PUNCT
aijbe-117	302	7	,	,	PUNCT
aijbe-117	302	8	657	657	NUM
aijbe-117	302	9	-	-	SYM
aijbe-117	302	10	673	673	NUM
aijbe-117	302	11	.	.	PUNCT
aijbe-117	302	12	https://doi.org/10.1111/j.19113846.1989.tb00732.x	https://doi.org/10.1111/j.19113846.1989.tb00732.x	NOUN
aijbe-117	302	13	atiase	atiase	PROPN
aijbe-117	302	14	,	,	PUNCT
aijbe-117	302	15	r.	r.	PROPN
aijbe-117	302	16	k.	k.	PROPN
aijbe-117	302	17	,	,	PUNCT
aijbe-117	302	18	l.	l.	PROPN
aijbe-117	302	19	s.	s.	PROPN
aijbe-117	302	20	bamber	bamber	PROPN
aijbe-117	302	21	,	,	PUNCT
aijbe-117	302	22	&	&	CCONJ
aijbe-117	302	23	s.	s.	PROPN
aijbe-117	302	24	tse	tse	PROPN
aijbe-117	302	25	.	.	PUNCT
aijbe-117	303	1	(	(	PUNCT
aijbe-117	303	2	1989	1989	NUM
aijbe-117	303	3	)	)	PUNCT
aijbe-117	303	4	.	.	PUNCT
aijbe-117	304	1	timeliness	timeliness	NOUN
aijbe-117	304	2	of	of	ADP
aijbe-117	304	3	financial	financial	ADJ
aijbe-117	304	4	reporting	reporting	NOUN
aijbe-117	304	5	,	,	PUNCT
aijbe-117	304	6	the	the	DET
aijbe-117	304	7	firm	firm	ADJ
aijbe-117	304	8	size	size	NOUN
aijbe-117	304	9	effect	effect	NOUN
aijbe-117	304	10	,	,	PUNCT
aijbe-117	304	11	and	and	CCONJ
aijbe-117	304	12	stock	stock	NOUN
aijbe-117	304	13	price	price	NOUN
aijbe-117	304	14	reactions	reaction	NOUN
aijbe-117	304	15	to	to	ADP
aijbe-117	304	16	annual	annual	ADJ
aijbe-117	304	17	earnings	earning	NOUN
aijbe-117	304	18	announcements	announcement	NOUN
aijbe-117	304	19	.	.	PUNCT
aijbe-117	305	1	contemporary	contemporary	ADJ
aijbe-117	305	2	accounting	accounting	NOUN
aijbe-117	305	3	research	research	NOUN
aijbe-117	305	4	,	,	PUNCT
aijbe-117	305	5	5(2	5(2	NUM
aijbe-117	305	6	)	)	PUNCT
aijbe-117	305	7	,	,	PUNCT
aijbe-117	305	8	526	526	NUM
aijbe-117	305	9	-	-	SYM
aijbe-117	305	10	552	552	NUM
aijbe-117	305	11	.	.	PUNCT
aijbe-117	306	1	https://doi.org/10.1111/j.1911-3846.1989.tb00722.x	https://doi.org/10.1111/j.1911-3846.1989.tb00722.x	PROPN
aijbe-117	306	2	beest	beest	PROPN
aijbe-117	306	3	,	,	PUNCT
aijbe-117	306	4	f.	f.	PROPN
aijbe-117	306	5	v.	v.	PROPN
aijbe-117	306	6	,	,	PUNCT
aijbe-117	306	7	g.	g.	PROPN
aijbe-117	306	8	braam	braam	PROPN
aijbe-117	306	9	,	,	PUNCT
aijbe-117	306	10	&	&	CCONJ
aijbe-117	306	11	s.	s.	PROPN
aijbe-117	306	12	boelens	boelens	PROPN
aijbe-117	306	13	.	.	PUNCT
aijbe-117	306	14	(	(	PUNCT
aijbe-117	306	15	2009	2009	NUM
aijbe-117	306	16	)	)	PUNCT
aijbe-117	306	17	.	.	PUNCT
aijbe-117	307	1	quality	quality	NOUN
aijbe-117	307	2	of	of	ADP
aijbe-117	307	3	financial	financial	ADJ
aijbe-117	307	4	reporting	reporting	NOUN
aijbe-117	307	5	:	:	PUNCT
aijbe-117	307	6	measuring	measure	VERB
aijbe-117	307	7	qualitative	qualitative	ADJ
aijbe-117	307	8	characteristics	characteristic	NOUN
aijbe-117	307	9	.	.	PUNCT
aijbe-117	308	1	cohen	cohen	PROPN
aijbe-117	308	2	,	,	PUNCT
aijbe-117	308	3	s.	s.	PROPN
aijbe-117	308	4	,	,	PUNCT
aijbe-117	308	5	&	&	CCONJ
aijbe-117	308	6	s.	s.	PROPN
aijbe-117	308	7	leventis	leventis	PROPN
aijbe-117	308	8	.	.	PUNCT
aijbe-117	309	1	(	(	PUNCT
aijbe-117	309	2	2013	2013	NUM
aijbe-117	309	3	)	)	PUNCT
aijbe-117	309	4	.	.	PUNCT
aijbe-117	310	1	effects	effect	NOUN
aijbe-117	310	2	of	of	ADP
aijbe-117	310	3	municipal	municipal	ADJ
aijbe-117	310	4	,	,	PUNCT
aijbe-117	310	5	auditing	auditing	NOUN
aijbe-117	310	6	and	and	CCONJ
aijbe-117	310	7	political	political	ADJ
aijbe-117	310	8	factors	factor	NOUN
aijbe-117	310	9	on	on	ADP
aijbe-117	310	10	audit	audit	NOUN
aijbe-117	310	11	delay	delay	NOUN
aijbe-117	310	12	.	.	PUNCT
aijbe-117	311	1	paper	paper	NOUN
aijbe-117	311	2	read	read	NOUN
aijbe-117	311	3	at	at	ADP
aijbe-117	311	4	accounting	accounting	PROPN
aijbe-117	311	5	forum	forum	PROPN
aijbe-117	311	6	.	.	PUNCT
aijbe-117	312	1	https://doi.org/10.1016/j.accfor.2012.04.002	https://doi.org/10.1016/j.accfor.2012.04.002	PROPN
aijbe-117	312	2	daoud	daoud	PROPN
aijbe-117	312	3	,	,	PUNCT
aijbe-117	312	4	k.	k.	PROPN
aijbe-117	312	5	a.	a.	PROPN
aijbe-117	312	6	a.	a.	PROPN
aijbe-117	312	7	,	,	PUNCT
aijbe-117	312	8	k.	k.	PROPN
aijbe-117	312	9	ismail	ismail	PROPN
aijbe-117	312	10	,	,	PUNCT
aijbe-117	312	11	k.	k.	PROPN
aijbe-117	312	12	n.	n.	PROPN
aijbe-117	312	13	izah	izah	PROPN
aijbe-117	312	14	,	,	PUNCT
aijbe-117	312	15	&	&	CCONJ
aijbe-117	312	16	n.	n.	PROPN
aijbe-117	312	17	a.	a.	PROPN
aijbe-117	312	18	lode	lode	PROPN
aijbe-117	312	19	.	.	PUNCT
aijbe-117	313	1	(	(	PUNCT
aijbe-117	313	2	2014a	2014a	NUM
aijbe-117	313	3	)	)	PUNCT
aijbe-117	313	4	.	.	PUNCT
aijbe-117	314	1	the	the	DET
aijbe-117	314	2	timeliness	timeliness	NOUN
aijbe-117	314	3	of	of	ADP
aijbe-117	314	4	financial	financial	ADJ
aijbe-117	314	5	reporting	reporting	NOUN
aijbe-117	314	6	among	among	ADP
aijbe-117	314	7	jordanian	jordanian	ADJ
aijbe-117	314	8	companies	company	NOUN
aijbe-117	314	9	:	:	PUNCT
aijbe-117	314	10	do	do	VERB
aijbe-117	314	11	company	company	NOUN
aijbe-117	314	12	and	and	CCONJ
aijbe-117	314	13	board	board	NOUN
aijbe-117	314	14	characteristics	characteristic	NOUN
aijbe-117	314	15	,	,	PUNCT
aijbe-117	314	16	and	and	CCONJ
aijbe-117	314	17	audit	audit	NOUN
aijbe-117	314	18	opinion	opinion	NOUN
aijbe-117	314	19	matter	matter	NOUN
aijbe-117	314	20	?	?	PUNCT
aijbe-117	315	1	asian	asian	ADJ
aijbe-117	315	2	social	social	ADJ
aijbe-117	315	3	science	science	NOUN
aijbe-117	315	4	,	,	PUNCT
aijbe-117	315	5	10(13	10(13	NUM
aijbe-117	315	6	)	)	PUNCT
aijbe-117	315	7	,	,	PUNCT
aijbe-117	315	8	191	191	NUM
aijbe-117	315	9	-	-	SYM
aijbe-117	315	10	201	201	NUM
aijbe-117	315	11	.	.	PUNCT
aijbe-117	316	1	https://doi.org/10.5539/ass.v10n13p191	https://doi.org/10.5539/ass.v10n13p191	X
aijbe-117	316	2	daoud	daoud	PROPN
aijbe-117	316	3	,	,	PUNCT
aijbe-117	316	4	k.	k.	PROPN
aijbe-117	316	5	a.	a.	PROPN
aijbe-117	316	6	a.	a.	PROPN
aijbe-117	316	7	,	,	PUNCT
aijbe-117	316	8	k.	k.	PROPN
aijbe-117	316	9	n.	n.	PROPN
aijbe-117	316	10	i.	i.	PROPN
aijbe-117	316	11	ku	ku	PROPN
aijbe-117	316	12	ismail	ismail	PROPN
aijbe-117	316	13	,	,	PUNCT
aijbe-117	316	14	&	&	CCONJ
aijbe-117	316	15	n.	n.	PROPN
aijbe-117	316	16	a.	a.	PROPN
aijbe-117	316	17	lode	lode	PROPN
aijbe-117	316	18	.	.	PUNCT
aijbe-117	317	1	(	(	PUNCT
aijbe-117	317	2	2014b	2014b	NUM
aijbe-117	317	3	)	)	PUNCT
aijbe-117	317	4	.	.	PUNCT
aijbe-117	318	1	the	the	DET
aijbe-117	318	2	timeliness	timeliness	NOUN
aijbe-117	318	3	of	of	ADP
aijbe-117	318	4	financial	financial	ADJ
aijbe-117	318	5	reporting	reporting	NOUN
aijbe-117	318	6	among	among	ADP
aijbe-117	318	7	jordanian	jordanian	ADJ
aijbe-117	318	8	companies	company	NOUN
aijbe-117	318	9	:	:	PUNCT
aijbe-117	318	10	do	do	VERB
aijbe-117	318	11	company	company	NOUN
aijbe-117	318	12	and	and	CCONJ
aijbe-117	318	13	board	board	NOUN
aijbe-117	318	14	characteristics	characteristic	NOUN
aijbe-117	318	15	,	,	PUNCT
aijbe-117	318	16	and	and	CCONJ
aijbe-117	318	17	audit	audit	NOUN
aijbe-117	318	18	opinion	opinion	NOUN
aijbe-117	318	19	matter	matter	NOUN
aijbe-117	318	20	?	?	PUNCT
aijbe-117	319	1	asian	asian	ADJ
aijbe-117	319	2	social	social	ADJ
aijbe-117	319	3	science	science	NOUN
aijbe-117	319	4	,	,	PUNCT
aijbe-117	319	5	10(13	10(13	NUM
aijbe-117	319	6	)	)	PUNCT
aijbe-117	319	7	,	,	PUNCT
aijbe-117	319	8	191	191	NUM
aijbe-117	319	9	-	-	SYM
aijbe-117	319	10	201	201	NUM
aijbe-117	319	11	.	.	PUNCT
aijbe-117	320	1	https://doi.org/10.5539/ass.v10n13p191	https://doi.org/10.5539/ass.v10n13p191	X
aijbe-117	320	2	davies	davy	NOUN
aijbe-117	320	3	,	,	PUNCT
aijbe-117	320	4	b.	b.	PROPN
aijbe-117	320	5	,	,	PUNCT
aijbe-117	320	6	&	&	CCONJ
aijbe-117	320	7	g.	g.	PROPN
aijbe-117	320	8	p.	p.	PROPN
aijbe-117	320	9	whittred	whittre	VERB
aijbe-117	320	10	.	.	PUNCT
aijbe-117	321	1	(	(	PUNCT
aijbe-117	321	2	1980	1980	NUM
aijbe-117	321	3	)	)	PUNCT
aijbe-117	321	4	.	.	PUNCT
aijbe-117	322	1	the	the	DET
aijbe-117	322	2	association	association	NOUN
aijbe-117	322	3	between	between	ADP
aijbe-117	322	4	selected	select	VERB
aijbe-117	322	5	corporate	corporate	ADJ
aijbe-117	322	6	:	:	PUNCT
aijbe-117	322	7	attributes	attribute	NOUN
aijbe-117	322	8	and	and	CCONJ
aijbe-117	322	9	timeliness	timeliness	NOUN
aijbe-117	322	10	in	in	ADP
aijbe-117	322	11	corporate	corporate	ADJ
aijbe-117	322	12	:	:	PUNCT
aijbe-117	322	13	reporting	reporting	NOUN
aijbe-117	322	14	:	:	PUNCT
aijbe-117	322	15	further	further	ADJ
aijbe-117	322	16	analysis	analysis	NOUN
aijbe-117	322	17	.	.	PUNCT
aijbe-117	323	1	abacus	abacus	PROPN
aijbe-117	323	2	,	,	PUNCT
aijbe-117	323	3	16(1	16(1	NUM
aijbe-117	323	4	)	)	PUNCT
aijbe-117	323	5	,	,	PUNCT
aijbe-117	323	6	48	48	NUM
aijbe-117	323	7	-	-	SYM
aijbe-117	323	8	60	60	NUM
aijbe-117	323	9	.	.	PUNCT
aijbe-117	324	1	https://doi.org/10.1111/j.14676281.1980.tb00085.x	https://doi.org/10.1111/j.14676281.1980.tb00085.x	NOUN
aijbe-117	324	2	rateb	rateb	PROPN
aijbe-117	324	3	m.	m.	NOUN
aijbe-117	324	4	alqatamin	alqatamin	PROPN
aijbe-117	324	5	and	and	CCONJ
aijbe-117	324	6	mohammad	mohammad	PROPN
aijbe-117	324	7	k.	k.	PROPN
aijbe-117	324	8	shbeilat	shbeilat	PROPN
aijbe-117	324	9	(	(	PUNCT
aijbe-117	324	10	2022	2022	NUM
aijbe-117	324	11	)	)	PUNCT
aijbe-117	324	12	21	21	NUM
aijbe-117	324	13	american	american	ADJ
aijbe-117	324	14	interdisciplinary	interdisciplinary	ADJ
aijbe-117	324	15	journal	journal	NOUN
aijbe-117	324	16	of	of	ADP
aijbe-117	324	17	business	business	NOUN
aijbe-117	324	18	and	and	CCONJ
aijbe-117	324	19	economics	economic	NOUN
aijbe-117	325	1	|	|	ADV
aijbe-117	325	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	X
aijbe-117	325	3	dimitropoulos	dimitropoulo	NOUN
aijbe-117	325	4	,	,	PUNCT
aijbe-117	325	5	p.	p.	PROPN
aijbe-117	325	6	e.	e.	PROPN
aijbe-117	325	7	,	,	PUNCT
aijbe-117	325	8	&	&	CCONJ
aijbe-117	325	9	d.	d.	PROPN
aijbe-117	325	10	asteriou	asteriou	PROPN
aijbe-117	325	11	.	.	PUNCT
aijbe-117	326	1	(	(	PUNCT
aijbe-117	326	2	2010	2010	NUM
aijbe-117	326	3	)	)	PUNCT
aijbe-117	326	4	.	.	PUNCT
aijbe-117	327	1	the	the	DET
aijbe-117	327	2	effect	effect	NOUN
aijbe-117	327	3	of	of	ADP
aijbe-117	327	4	board	board	NOUN
aijbe-117	327	5	composition	composition	NOUN
aijbe-117	327	6	on	on	ADP
aijbe-117	327	7	the	the	DET
aijbe-117	327	8	informativeness	informativeness	NOUN
aijbe-117	327	9	and	and	CCONJ
aijbe-117	327	10	quality	quality	NOUN
aijbe-117	327	11	of	of	ADP
aijbe-117	327	12	annual	annual	ADJ
aijbe-117	327	13	earnings	earning	NOUN
aijbe-117	327	14	:	:	PUNCT
aijbe-117	327	15	empirical	empirical	ADJ
aijbe-117	327	16	evidence	evidence	NOUN
aijbe-117	327	17	from	from	ADP
aijbe-117	327	18	greece	greece	PROPN
aijbe-117	327	19	.	.	PUNCT
aijbe-117	328	1	research	research	NOUN
aijbe-117	328	2	in	in	ADP
aijbe-117	328	3	international	international	ADJ
aijbe-117	328	4	business	business	NOUN
aijbe-117	328	5	and	and	CCONJ
aijbe-117	328	6	finance	finance	NOUN
aijbe-117	328	7	,	,	PUNCT
aijbe-117	328	8	24(2),190	24(2),190	NUM
aijbe-117	328	9	-	-	SYM
aijbe-117	328	10	205	205	NUM
aijbe-117	328	11	.	.	PUNCT
aijbe-117	329	1	https://doi.org/10.1016/j.ribaf.2009.12.001	https://doi.org/10.1016/j.ribaf.2009.12.001	PROPN
aijbe-117	329	2	dogan	dogan	PROPN
aijbe-117	329	3	,	,	PUNCT
aijbe-117	329	4	m.	m.	NOUN
aijbe-117	329	5	,	,	PUNCT
aijbe-117	329	6	e.	e.	PROPN
aijbe-117	329	7	coskun	coskun	PROPN
aijbe-117	329	8	,	,	PUNCT
aijbe-117	329	9	&	&	CCONJ
aijbe-117	329	10	o.	o.	PROPN
aijbe-117	329	11	celik	celik	PROPN
aijbe-117	329	12	.	.	PUNCT
aijbe-117	330	1	(	(	PUNCT
aijbe-117	330	2	2007	2007	NUM
aijbe-117	330	3	)	)	PUNCT
aijbe-117	330	4	.	.	PUNCT
aijbe-117	331	1	is	be	AUX
aijbe-117	331	2	timing	timing	NOUN
aijbe-117	331	3	of	of	ADP
aijbe-117	331	4	financial	financial	ADJ
aijbe-117	331	5	reporting	reporting	NOUN
aijbe-117	331	6	related	relate	VERB
aijbe-117	331	7	to	to	ADP
aijbe-117	331	8	firm	firm	ADJ
aijbe-117	331	9	performance	performance	NOUN
aijbe-117	331	10	?	?	PUNCT
aijbe-117	332	1	an	an	DET
aijbe-117	332	2	examination	examination	NOUN
aijbe-117	332	3	on	on	ADP
aijbe-117	332	4	ise	ise	PROPN
aijbe-117	332	5	listed	list	VERB
aijbe-117	332	6	company	company	NOUN
aijbe-117	332	7	,	,	PUNCT
aijbe-117	332	8	4(6	4(6	NUM
aijbe-117	332	9	)	)	PUNCT
aijbe-117	332	10	.	.	PUNCT
aijbe-117	333	1	emeh	emeh	NOUN
aijbe-117	333	2	,	,	PUNCT
aijbe-117	333	3	y.	y.	PROPN
aijbe-117	333	4	,	,	PUNCT
aijbe-117	333	5	&	&	CCONJ
aijbe-117	333	6	e.	e.	PROPN
aijbe-117	333	7	appah	appah	PROPN
aijbe-117	333	8	.	.	PUNCT
aijbe-117	334	1	(	(	PUNCT
aijbe-117	334	2	2013	2013	NUM
aijbe-117	334	3	)	)	PUNCT
aijbe-117	334	4	.	.	PUNCT
aijbe-117	335	1	audit	audit	NOUN
aijbe-117	335	2	committee	committee	NOUN
aijbe-117	335	3	and	and	CCONJ
aijbe-117	335	4	timeliness	timeliness	NOUN
aijbe-117	335	5	of	of	ADP
aijbe-117	335	6	financial	financial	ADJ
aijbe-117	335	7	reports	report	NOUN
aijbe-117	335	8	:	:	PUNCT
aijbe-117	335	9	empirical	empirical	ADJ
aijbe-117	335	10	evidence	evidence	NOUN
aijbe-117	335	11	from	from	ADP
aijbe-117	335	12	nigeria	nigeria	PROPN
aijbe-117	335	13	.	.	PUNCT
aijbe-117	336	1	journal	journal	PROPN
aijbe-117	336	2	of	of	ADP
aijbe-117	336	3	economics	economic	NOUN
aijbe-117	336	4	and	and	CCONJ
aijbe-117	336	5	sustainable	sustainable	ADJ
aijbe-117	336	6	development	development	NOUN
aijbe-117	336	7	,	,	PUNCT
aijbe-117	336	8	4(20	4(20	NUM
aijbe-117	336	9	)	)	PUNCT
aijbe-117	336	10	,	,	PUNCT
aijbe-117	336	11	14	14	NUM
aijbe-117	336	12	-	-	SYM
aijbe-117	336	13	25	25	NUM
aijbe-117	336	14	.	.	PUNCT
aijbe-117	337	1	fama	fama	PROPN
aijbe-117	337	2	,	,	PUNCT
aijbe-117	337	3	e.	e.	PROPN
aijbe-117	337	4	f.	f.	PROPN
aijbe-117	337	5	,	,	PUNCT
aijbe-117	337	6	&	&	CCONJ
aijbe-117	337	7	m.	m.	PROPN
aijbe-117	337	8	c.	c.	PROPN
aijbe-117	337	9	jensen	jensen	PROPN
aijbe-117	337	10	.	.	PUNCT
aijbe-117	338	1	(	(	PUNCT
aijbe-117	338	2	1983	1983	NUM
aijbe-117	338	3	)	)	PUNCT
aijbe-117	338	4	.	.	PUNCT
aijbe-117	339	1	separation	separation	NOUN
aijbe-117	339	2	of	of	ADP
aijbe-117	339	3	ownership	ownership	NOUN
aijbe-117	339	4	and	and	CCONJ
aijbe-117	339	5	control	control	NOUN
aijbe-117	339	6	.	.	PUNCT
aijbe-117	340	1	the	the	DET
aijbe-117	340	2	journal	journal	NOUN
aijbe-117	340	3	of	of	ADP
aijbe-117	340	4	law	law	NOUN
aijbe-117	340	5	and	and	CCONJ
aijbe-117	340	6	economics	economic	NOUN
aijbe-117	340	7	,	,	PUNCT
aijbe-117	340	8	26(2	26(2	NUM
aijbe-117	340	9	)	)	PUNCT
aijbe-117	340	10	,	,	PUNCT
aijbe-117	340	11	301	301	NUM
aijbe-117	340	12	-	-	SYM
aijbe-117	340	13	325	325	NUM
aijbe-117	340	14	.	.	PUNCT
aijbe-117	341	1	https://doi.org/10.1086/467037	https://doi.org/10.1086/467037	NUM
aijbe-117	341	2	grossi	grossi	ADJ
aijbe-117	341	3	,	,	PUNCT
aijbe-117	341	4	g.	g.	PROPN
aijbe-117	341	5	,	,	PUNCT
aijbe-117	341	6	a.	a.	PROPN
aijbe-117	341	7	t.	t.	PROPN
aijbe-117	341	8	ho	ho	PROPN
aijbe-117	341	9	,	,	PUNCT
aijbe-117	341	10	&	&	CCONJ
aijbe-117	342	1	p.	p.	PROPN
aijbe-117	342	2	g.	g.	PROPN
aijbe-117	343	1	joyce	joyce	PROPN
aijbe-117	343	2	.	.	PUNCT
aijbe-117	344	1	(	(	PUNCT
aijbe-117	344	2	2020	2020	NUM
aijbe-117	344	3	)	)	PUNCT
aijbe-117	344	4	.	.	PUNCT
aijbe-117	345	1	budgetary	budgetary	ADJ
aijbe-117	345	2	responses	response	NOUN
aijbe-117	345	3	to	to	ADP
aijbe-117	345	4	a	a	DET
aijbe-117	345	5	global	global	ADJ
aijbe-117	345	6	pandemic	pandemic	NOUN
aijbe-117	345	7	:	:	PUNCT
aijbe-117	345	8	international	international	ADJ
aijbe-117	345	9	experiences	experience	NOUN
aijbe-117	345	10	and	and	CCONJ
aijbe-117	345	11	lessons	lesson	NOUN
aijbe-117	345	12	for	for	ADP
aijbe-117	345	13	a	a	DET
aijbe-117	345	14	sustainable	sustainable	ADJ
aijbe-117	345	15	future	future	NOUN
aijbe-117	345	16	.	.	PUNCT
aijbe-117	346	1	journal	journal	NOUN
aijbe-117	346	2	of	of	ADP
aijbe-117	346	3	public	public	ADJ
aijbe-117	346	4	budgeting	budgeting	NOUN
aijbe-117	346	5	,	,	PUNCT
aijbe-117	346	6	accounting	accounting	NOUN
aijbe-117	346	7	&	&	CCONJ
aijbe-117	346	8	financial	financial	ADJ
aijbe-117	346	9	management	management	NOUN
aijbe-117	346	10	.	.	PUNCT
aijbe-117	347	1	https://www.researchgate.net/publication/346426174	https://www.researchgate.net/publication/346426174	ADJ
aijbe-117	347	2	.	.	PUNCT
aijbe-117	348	1	https://doi.org/10.1108/jpbafm-12-2020-189	https://doi.org/10.1108/jpbafm-12-2020-189	PROPN
aijbe-117	348	2	gunarsih	gunarsih	PROPN
aijbe-117	348	3	,	,	PUNCT
aijbe-117	348	4	t.	t.	PROPN
aijbe-117	348	5	(	(	PUNCT
aijbe-117	348	6	2011	2011	NUM
aijbe-117	348	7	)	)	PUNCT
aijbe-117	348	8	.	.	PUNCT
aijbe-117	349	1	corporate	corporate	ADJ
aijbe-117	349	2	governance	governance	NOUN
aijbe-117	349	3	structure	structure	NOUN
aijbe-117	349	4	and	and	CCONJ
aijbe-117	349	5	timeliness	timeliness	NOUN
aijbe-117	349	6	of	of	ADP
aijbe-117	349	7	financial	financial	ADJ
aijbe-117	349	8	report	report	NOUN
aijbe-117	349	9	.	.	PUNCT
aijbe-117	350	1	journal	journal	NOUN
aijbe-117	350	2	of	of	ADP
aijbe-117	350	3	management	management	NOUN
aijbe-117	350	4	and	and	CCONJ
aijbe-117	350	5	business	business	NOUN
aijbe-117	350	6	,	,	PUNCT
aijbe-117	350	7	10(1	10(1	NUM
aijbe-117	350	8	)	)	PUNCT
aijbe-117	350	9	.	.	PUNCT
aijbe-117	351	1	https://doi.org/10.24123/jmb.v10i1.170	https://doi.org/10.24123/jmb.v10i1.170	PRON
aijbe-117	351	2	hashim	hashim	PROPN
aijbe-117	351	3	,	,	PUNCT
aijbe-117	351	4	h.	h.	PROPN
aijbe-117	351	5	a.	a.	PROPN
aijbe-117	351	6	,	,	PUNCT
aijbe-117	351	7	&	&	CCONJ
aijbe-117	351	8	m.	m.	PROPN
aijbe-117	351	9	s.	s.	PROPN
aijbe-117	351	10	a.	a.	PROPN
aijbe-117	351	11	rahman	rahman	PROPN
aijbe-117	351	12	.	.	PUNCT
aijbe-117	352	1	(	(	PUNCT
aijbe-117	352	2	2011	2011	NUM
aijbe-117	352	3	)	)	PUNCT
aijbe-117	352	4	.	.	PUNCT
aijbe-117	353	1	multiple	multiple	ADJ
aijbe-117	353	2	board	board	NOUN
aijbe-117	353	3	appointments	appointment	NOUN
aijbe-117	353	4	:	:	PUNCT
aijbe-117	353	5	are	be	AUX
aijbe-117	353	6	directors	director	NOUN
aijbe-117	353	7	effective	effective	ADJ
aijbe-117	353	8	?	?	PUNCT
aijbe-117	354	1	international	international	ADJ
aijbe-117	354	2	journal	journal	NOUN
aijbe-117	354	3	of	of	ADP
aijbe-117	354	4	business	business	NOUN
aijbe-117	354	5	and	and	CCONJ
aijbe-117	354	6	social	social	ADJ
aijbe-117	354	7	science	science	NOUN
aijbe-117	354	8	,	,	PUNCT
aijbe-117	354	9	2(17	2(17	NUM
aijbe-117	354	10	)	)	PUNCT
aijbe-117	354	11	.	.	PUNCT
aijbe-117	355	1	hashim	hashim	PROPN
aijbe-117	355	2	,	,	PUNCT
aijbe-117	355	3	u.	u.	PROPN
aijbe-117	355	4	j.	j.	PROPN
aijbe-117	355	5	,	,	PUNCT
aijbe-117	355	6	&	&	CCONJ
aijbe-117	355	7	r.	r.	PROPN
aijbe-117	355	8	abdul	abdul	PROPN
aijbe-117	355	9	rahman	rahman	PROPN
aijbe-117	355	10	.	.	PUNCT
aijbe-117	356	1	(	(	PUNCT
aijbe-117	356	2	2011	2011	NUM
aijbe-117	356	3	)	)	PUNCT
aijbe-117	356	4	.	.	PUNCT
aijbe-117	357	1	audit	audit	NOUN
aijbe-117	357	2	report	report	NOUN
aijbe-117	357	3	lag	lag	NOUN
aijbe-117	357	4	and	and	CCONJ
aijbe-117	357	5	the	the	DET
aijbe-117	357	6	effectiveness	effectiveness	NOUN
aijbe-117	357	7	of	of	ADP
aijbe-117	357	8	audit	audit	NOUN
aijbe-117	357	9	committee	committee	NOUN
aijbe-117	357	10	among	among	ADP
aijbe-117	357	11	malaysian	malaysian	ADJ
aijbe-117	357	12	listed	list	VERB
aijbe-117	357	13	companies	company	NOUN
aijbe-117	357	14	.	.	PUNCT
aijbe-117	358	1	international	international	ADJ
aijbe-117	358	2	bulletin	bulletin	NOUN
aijbe-117	358	3	of	of	ADP
aijbe-117	358	4	business	business	NOUN
aijbe-117	358	5	administration	administration	NOUN
aijbe-117	358	6	,	,	PUNCT
aijbe-117	358	7	10	10	NUM
aijbe-117	358	8	,	,	PUNCT
aijbe-117	358	9	50	50	NUM
aijbe-117	358	10	-	-	SYM
aijbe-117	358	11	61	61	NUM
aijbe-117	358	12	.	.	PUNCT
aijbe-117	359	1	heald	heald	PROPN
aijbe-117	359	2	,	,	PUNCT
aijbe-117	359	3	d.	d.	PROPN
aijbe-117	359	4	,	,	PUNCT
aijbe-117	359	5	&	&	CCONJ
aijbe-117	359	6	r.	r.	PROPN
aijbe-117	359	7	hodges	hodges	PROPN
aijbe-117	359	8	.	.	PUNCT
aijbe-117	360	1	(	(	PUNCT
aijbe-117	360	2	2020	2020	NUM
aijbe-117	360	3	)	)	PUNCT
aijbe-117	360	4	.	.	PUNCT
aijbe-117	361	1	the	the	DET
aijbe-117	361	2	accounting	accounting	NOUN
aijbe-117	361	3	,	,	PUNCT
aijbe-117	361	4	budgeting	budgeting	NOUN
aijbe-117	361	5	and	and	CCONJ
aijbe-117	361	6	fiscal	fiscal	ADJ
aijbe-117	361	7	impact	impact	NOUN
aijbe-117	361	8	of	of	ADP
aijbe-117	361	9	covid-19	covid-19	PROPN
aijbe-117	361	10	on	on	ADP
aijbe-117	361	11	the	the	DET
aijbe-117	361	12	united	united	PROPN
aijbe-117	361	13	kingdom	kingdom	PROPN
aijbe-117	361	14	.	.	PUNCT
aijbe-117	362	1	journal	journal	PROPN
aijbe-117	362	2	of	of	ADP
aijbe-117	362	3	public	public	ADJ
aijbe-117	362	4	budgeting	budgeting	NOUN
aijbe-117	362	5	,	,	PUNCT
aijbe-117	362	6	accounting	accounting	NOUN
aijbe-117	362	7	&	&	CCONJ
aijbe-117	362	8	financial	financial	ADJ
aijbe-117	362	9	management	management	NOUN
aijbe-117	362	10	.	.	PUNCT
aijbe-117	363	1	https://doi.org/10.1108/jpbafm-07-2020-0121	https://doi.org/10.1108/jpbafm-07-2020-0121	PROPN
aijbe-117	363	2	ibadin	ibadin	PROPN
aijbe-117	363	3	,	,	PUNCT
aijbe-117	363	4	i.	i.	NOUN
aijbe-117	363	5	m.	m.	PROPN
aijbe-117	363	6	,	,	PUNCT
aijbe-117	363	7	f.	f.	PROPN
aijbe-117	363	8	izedonmi	izedonmi	PROPN
aijbe-117	363	9	,	,	PUNCT
aijbe-117	363	10	&	&	CCONJ
aijbe-117	363	11	p.	p.	PROPN
aijbe-117	363	12	o.	o.	PROPN
aijbe-117	363	13	ibadin	ibadin	PROPN
aijbe-117	363	14	.	.	PUNCT
aijbe-117	364	1	(	(	PUNCT
aijbe-117	364	2	2012	2012	NUM
aijbe-117	364	3	)	)	PUNCT
aijbe-117	364	4	.	.	PUNCT
aijbe-117	365	1	the	the	DET
aijbe-117	365	2	association	association	NOUN
aijbe-117	365	3	between	between	ADP
aijbe-117	365	4	selected	select	VERB
aijbe-117	365	5	corporate	corporate	ADJ
aijbe-117	365	6	governance	governance	NOUN
aijbe-117	365	7	attributes	attribute	NOUN
aijbe-117	365	8	,	,	PUNCT
aijbe-117	365	9	company	company	NOUN
aijbe-117	365	10	attributes	attribute	NOUN
aijbe-117	365	11	and	and	CCONJ
aijbe-117	365	12	timeliness	timeliness	NOUN
aijbe-117	365	13	of	of	ADP
aijbe-117	365	14	financial	financial	ADJ
aijbe-117	365	15	reporting	reporting	NOUN
aijbe-117	365	16	in	in	ADP
aijbe-117	365	17	nigeria	nigeria	PROPN
aijbe-117	365	18	.	.	PUNCT
aijbe-117	366	1	research	research	NOUN
aijbe-117	366	2	journal	journal	PROPN
aijbe-117	366	3	of	of	ADP
aijbe-117	366	4	finance	finance	NOUN
aijbe-117	366	5	and	and	CCONJ
aijbe-117	366	6	accounting	accounting	NOUN
aijbe-117	366	7	,	,	PUNCT
aijbe-117	366	8	3(9	3(9	NUM
aijbe-117	366	9	)	)	PUNCT
aijbe-117	366	10	,	,	PUNCT
aijbe-117	366	11	137	137	NUM
aijbe-117	366	12	-	-	SYM
aijbe-117	366	13	145	145	NUM
aijbe-117	366	14	.	.	PUNCT
aijbe-117	367	1	ismail	ismail	PROPN
aijbe-117	367	2	,	,	PUNCT
aijbe-117	367	3	k.	k.	PROPN
aijbe-117	367	4	n.	n.	PROPN
aijbe-117	367	5	i.	i.	PROPN
aijbe-117	367	6	k.	k.	PROPN
aijbe-117	367	7	,	,	PUNCT
aijbe-117	367	8	&	&	CCONJ
aijbe-117	367	9	r.	r.	PROPN
aijbe-117	367	10	chandler	chandler	PROPN
aijbe-117	367	11	.	.	PUNCT
aijbe-117	368	1	(	(	PUNCT
aijbe-117	368	2	2004	2004	NUM
aijbe-117	368	3	)	)	PUNCT
aijbe-117	368	4	.	.	PUNCT
aijbe-117	369	1	the	the	DET
aijbe-117	369	2	timeliness	timeliness	NOUN
aijbe-117	369	3	of	of	ADP
aijbe-117	369	4	quarterly	quarterly	ADJ
aijbe-117	369	5	financial	financial	ADJ
aijbe-117	369	6	reports	report	NOUN
aijbe-117	369	7	of	of	ADP
aijbe-117	369	8	companies	company	NOUN
aijbe-117	369	9	in	in	ADP
aijbe-117	369	10	malaysia	malaysia	PROPN
aijbe-117	369	11	.	.	PUNCT
aijbe-117	370	1	asian	asian	PROPN
aijbe-117	370	2	review	review	NOUN
aijbe-117	370	3	of	of	ADP
aijbe-117	370	4	accounting	accounting	NOUN
aijbe-117	370	5	.	.	PUNCT
aijbe-117	371	1	khatib	khatib	PROPN
aijbe-117	371	2	,	,	PUNCT
aijbe-117	371	3	s.	s.	PROPN
aijbe-117	371	4	f.	f.	PROPN
aijbe-117	371	5	,	,	PUNCT
aijbe-117	371	6	&	&	CCONJ
aijbe-117	371	7	a.-n	a.-n	PROPN
aijbe-117	371	8	.	.	PUNCT
aijbe-117	372	1	i.	i.	PROPN
aijbe-117	372	2	nour	nour	PROPN
aijbe-117	372	3	.	.	PUNCT
aijbe-117	373	1	(	(	PUNCT
aijbe-117	373	2	2021	2021	NUM
aijbe-117	373	3	)	)	PUNCT
aijbe-117	373	4	.	.	PUNCT
aijbe-117	374	1	the	the	DET
aijbe-117	374	2	impact	impact	NOUN
aijbe-117	374	3	of	of	ADP
aijbe-117	374	4	corporate	corporate	ADJ
aijbe-117	374	5	governance	governance	NOUN
aijbe-117	374	6	on	on	ADP
aijbe-117	374	7	firm	firm	ADJ
aijbe-117	374	8	performance	performance	NOUN
aijbe-117	374	9	during	during	ADP
aijbe-117	374	10	the	the	DET
aijbe-117	374	11	covid-19	covid-19	PROPN
aijbe-117	374	12	pandemic	pandemic	NOUN
aijbe-117	374	13	:	:	PUNCT
aijbe-117	374	14	evidence	evidence	NOUN
aijbe-117	374	15	from	from	ADP
aijbe-117	374	16	malaysia	malaysia	PROPN
aijbe-117	374	17	.	.	PUNCT
aijbe-117	375	1	journal	journal	PROPN
aijbe-117	375	2	of	of	ADP
aijbe-117	375	3	asian	asian	ADJ
aijbe-117	375	4	finance	finance	NOUN
aijbe-117	375	5	,	,	PUNCT
aijbe-117	375	6	economics	economic	NOUN
aijbe-117	375	7	and	and	CCONJ
aijbe-117	375	8	business	business	NOUN
aijbe-117	375	9	,	,	PUNCT
aijbe-117	375	10	8(2),0943	8(2),0943	NUM
aijbe-117	375	11	-	-	SYM
aijbe-117	375	12	0952	0952	NUM
aijbe-117	375	13	.	.	PUNCT
aijbe-117	376	1	li	li	PROPN
aijbe-117	376	2	,	,	PUNCT
aijbe-117	376	3	y.	y.	PROPN
aijbe-117	376	4	,	,	PUNCT
aijbe-117	376	5	i.	i.	PROPN
aijbe-117	376	6	eddie	eddie	PROPN
aijbe-117	376	7	,	,	PUNCT
aijbe-117	376	8	&	&	CCONJ
aijbe-117	376	9	j.	j.	PROPN
aijbe-117	376	10	liu	liu	PROPN
aijbe-117	376	11	.	.	PUNCT
aijbe-117	377	1	(	(	PUNCT
aijbe-117	377	2	2010	2010	NUM
aijbe-117	377	3	)	)	PUNCT
aijbe-117	377	4	.	.	PUNCT
aijbe-117	378	1	boards	board	NOUN
aijbe-117	378	2	characteristics	characteristic	NOUN
aijbe-117	378	3	,	,	PUNCT
aijbe-117	378	4	audit	audit	NOUN
aijbe-117	378	5	committee	committee	NOUN
aijbe-117	378	6	,	,	PUNCT
aijbe-117	378	7	external	external	ADJ
aijbe-117	378	8	auditor	auditor	NOUN
aijbe-117	378	9	and	and	CCONJ
aijbe-117	378	10	earnings	earning	NOUN
aijbe-117	378	11	management	management	NOUN
aijbe-117	378	12	:	:	PUNCT
aijbe-117	378	13	chinese	chinese	ADJ
aijbe-117	378	14	evidence	evidence	NOUN
aijbe-117	378	15	.	.	PUNCT
aijbe-117	379	1	corporate	corporate	ADJ
aijbe-117	379	2	ownership	ownership	NOUN
aijbe-117	379	3	&	&	CCONJ
aijbe-117	379	4	control	control	PROPN
aijbe-117	379	5	,	,	PUNCT
aijbe-117	379	6	8(1	8(1	NOUN
aijbe-117	379	7	)	)	PUNCT
aijbe-117	379	8	,	,	PUNCT
aijbe-117	379	9	197	197	NUM
aijbe-117	379	10	-	-	SYM
aijbe-117	379	11	209	209	NUM
aijbe-117	379	12	.	.	PUNCT
aijbe-117	380	1	https://doi.org/10.22495/cocv8i1c1p4	https://doi.org/10.22495/cocv8i1c1p4	PROPN
aijbe-117	380	2	liao	liao	PROPN
aijbe-117	380	3	,	,	PUNCT
aijbe-117	380	4	l.	l.	PROPN
aijbe-117	380	5	,	,	PUNCT
aijbe-117	380	6	l.	l.	PROPN
aijbe-117	380	7	luo	luo	PROPN
aijbe-117	380	8	,	,	PUNCT
aijbe-117	380	9	&	&	CCONJ
aijbe-117	380	10	q.	q.	PROPN
aijbe-117	380	11	tang	tang	PROPN
aijbe-117	380	12	.	.	PUNCT
aijbe-117	381	1	(	(	PUNCT
aijbe-117	381	2	2015	2015	NUM
aijbe-117	381	3	)	)	PUNCT
aijbe-117	381	4	.	.	PUNCT
aijbe-117	382	1	gender	gender	NOUN
aijbe-117	382	2	diversity	diversity	NOUN
aijbe-117	382	3	,	,	PUNCT
aijbe-117	382	4	board	board	NOUN
aijbe-117	382	5	independence	independence	NOUN
aijbe-117	382	6	,	,	PUNCT
aijbe-117	382	7	environmental	environmental	ADJ
aijbe-117	382	8	committee	committee	NOUN
aijbe-117	382	9	and	and	CCONJ
aijbe-117	382	10	greenhouse	greenhouse	NOUN
aijbe-117	382	11	gas	gas	NOUN
aijbe-117	382	12	disclosure	disclosure	NOUN
aijbe-117	382	13	.	.	PUNCT
aijbe-117	383	1	the	the	DET
aijbe-117	383	2	british	british	PROPN
aijbe-117	383	3	accounting	accounting	PROPN
aijbe-117	383	4	review	review	PROPN
aijbe-117	383	5	,	,	PUNCT
aijbe-117	383	6	47(4	47(4	PROPN
aijbe-117	383	7	)	)	PUNCT
aijbe-117	383	8	,	,	PUNCT
aijbe-117	383	9	409	409	NUM
aijbe-117	383	10	-	-	SYM
aijbe-117	383	11	424	424	NUM
aijbe-117	383	12	.	.	PUNCT
aijbe-117	384	1	https://doi.org/10.1016/j.bar.2014.01.002	https://doi.org/10.1016/j.bar.2014.01.002	PROPN
aijbe-117	384	2	rateb	rateb	PROPN
aijbe-117	384	3	m.	m.	PROPN
aijbe-117	384	4	alqatamin	alqatamin	PROPN
aijbe-117	384	5	and	and	CCONJ
aijbe-117	384	6	mohammad	mohammad	PROPN
aijbe-117	384	7	k.	k.	PROPN
aijbe-117	384	8	shbeilat	shbeilat	PROPN
aijbe-117	384	9	(	(	PUNCT
aijbe-117	384	10	2022	2022	NUM
aijbe-117	384	11	)	)	PUNCT
aijbe-117	384	12	22	22	NUM
aijbe-117	384	13	american	american	ADJ
aijbe-117	384	14	interdisciplinary	interdisciplinary	ADJ
aijbe-117	384	15	journal	journal	NOUN
aijbe-117	384	16	of	of	ADP
aijbe-117	384	17	business	business	NOUN
aijbe-117	384	18	and	and	CCONJ
aijbe-117	384	19	economics	economic	NOUN
aijbe-117	385	1	|	|	ADV
aijbe-117	385	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	PROPN
aijbe-117	385	3	mohamad	mohamad	PROPN
aijbe-117	385	4	naimi	naimi	PROPN
aijbe-117	385	5	,	,	PUNCT
aijbe-117	385	6	m.	m.	NOUN
aijbe-117	385	7	n.	n.	PROPN
aijbe-117	385	8	,	,	PUNCT
aijbe-117	385	9	s.	s.	PROPN
aijbe-117	385	10	rohami	rohami	PROPN
aijbe-117	385	11	,	,	PUNCT
aijbe-117	385	12	&	&	CCONJ
aijbe-117	385	13	w.	w.	PROPN
aijbe-117	385	14	n.	n.	PROPN
aijbe-117	385	15	wan	wan	PROPN
aijbe-117	385	16	-	-	PUNCT
aijbe-117	385	17	hussin	hussin	PROPN
aijbe-117	385	18	.	.	PUNCT
aijbe-117	386	1	(	(	PUNCT
aijbe-117	386	2	2010	2010	NUM
aijbe-117	386	3	)	)	PUNCT
aijbe-117	386	4	.	.	PUNCT
aijbe-117	387	1	corporate	corporate	ADJ
aijbe-117	387	2	governance	governance	NOUN
aijbe-117	387	3	and	and	CCONJ
aijbe-117	387	4	audit	audit	NOUN
aijbe-117	387	5	report	report	NOUN
aijbe-117	387	6	lag	lag	VERB
aijbe-117	387	7	in	in	ADP
aijbe-117	387	8	malaysia	malaysia	PROPN
aijbe-117	387	9	.	.	PUNCT
aijbe-117	388	1	corporate	corporate	ADJ
aijbe-117	388	2	governance	governance	NOUN
aijbe-117	388	3	and	and	CCONJ
aijbe-117	388	4	audit	audit	NOUN
aijbe-117	388	5	report	report	NOUN
aijbe-117	388	6	lag	lag	VERB
aijbe-117	388	7	in	in	ADP
aijbe-117	388	8	malaysia	malaysia	PROPN
aijbe-117	388	9	(	(	PUNCT
aijbe-117	388	10	october	october	PROPN
aijbe-117	388	11	20	20	NUM
aijbe-117	388	12	,	,	PUNCT
aijbe-117	388	13	2010	2010	NUM
aijbe-117	388	14	)	)	PUNCT
aijbe-117	388	15	.	.	PUNCT
aijbe-117	389	1	asian	asian	PROPN
aijbe-117	389	2	academy	academy	PROPN
aijbe-117	389	3	of	of	ADP
aijbe-117	389	4	management	management	PROPN
aijbe-117	389	5	journal	journal	PROPN
aijbe-117	389	6	of	of	ADP
aijbe-117	389	7	accounting	accounting	NOUN
aijbe-117	389	8	and	and	CCONJ
aijbe-117	389	9	finance	finance	NOUN
aijbe-117	389	10	,	,	PUNCT
aijbe-117	389	11	6(2	6(2	NUM
aijbe-117	389	12	)	)	PUNCT
aijbe-117	389	13	.	.	PUNCT
aijbe-117	390	1	naimi	naimi	PROPN
aijbe-117	390	2	,	,	PUNCT
aijbe-117	390	3	m.	m.	NOUN
aijbe-117	390	4	,	,	PUNCT
aijbe-117	390	5	m.	m.	NOUN
aijbe-117	390	6	nor	nor	CCONJ
aijbe-117	390	7	,	,	PUNCT
aijbe-117	390	8	s.	s.	PROPN
aijbe-117	390	9	rohami	rohami	PROPN
aijbe-117	390	10	,	,	PUNCT
aijbe-117	390	11	&	&	CCONJ
aijbe-117	390	12	w.	w.	PROPN
aijbe-117	390	13	n.	n.	PROPN
aijbe-117	390	14	wan	wan	PROPN
aijbe-117	390	15	-	-	PUNCT
aijbe-117	390	16	hussin	hussin	PROPN
aijbe-117	390	17	.	.	PUNCT
aijbe-117	391	1	(	(	PUNCT
aijbe-117	391	2	2010	2010	NUM
aijbe-117	391	3	)	)	PUNCT
aijbe-117	391	4	.	.	PUNCT
aijbe-117	392	1	corporate	corporate	ADJ
aijbe-117	392	2	governance	governance	NOUN
aijbe-117	392	3	and	and	CCONJ
aijbe-117	392	4	audit	audit	NOUN
aijbe-117	392	5	report	report	NOUN
aijbe-117	392	6	lag	lag	VERB
aijbe-117	392	7	in	in	ADP
aijbe-117	392	8	malaysia	malaysia	PROPN
aijbe-117	392	9	.	.	PUNCT
aijbe-117	393	1	corporate	corporate	ADJ
aijbe-117	393	2	governance	governance	NOUN
aijbe-117	393	3	and	and	CCONJ
aijbe-117	393	4	audit	audit	NOUN
aijbe-117	393	5	report	report	NOUN
aijbe-117	393	6	lag	lag	VERB
aijbe-117	393	7	in	in	ADP
aijbe-117	393	8	malaysia	malaysia	PROPN
aijbe-117	393	9	(	(	PUNCT
aijbe-117	393	10	october	october	PROPN
aijbe-117	393	11	20	20	NUM
aijbe-117	393	12	,	,	PUNCT
aijbe-117	393	13	2010	2010	NUM
aijbe-117	393	14	)	)	PUNCT
aijbe-117	393	15	.	.	PUNCT
aijbe-117	394	1	asian	asian	PROPN
aijbe-117	394	2	academy	academy	PROPN
aijbe-117	394	3	of	of	ADP
aijbe-117	394	4	management	management	PROPN
aijbe-117	394	5	journal	journal	PROPN
aijbe-117	394	6	of	of	ADP
aijbe-117	394	7	accounting	accounting	NOUN
aijbe-117	394	8	and	and	CCONJ
aijbe-117	394	9	finance	finance	NOUN
aijbe-117	394	10	,	,	PUNCT
aijbe-117	394	11	6(2	6(2	NUM
aijbe-117	394	12	)	)	PUNCT
aijbe-117	394	13	.	.	PUNCT
aijbe-117	395	1	nelson	nelson	PROPN
aijbe-117	395	2	,	,	PUNCT
aijbe-117	395	3	s.	s.	PROPN
aijbe-117	395	4	p.	p.	PROPN
aijbe-117	395	5	,	,	PUNCT
aijbe-117	395	6	&	&	CCONJ
aijbe-117	395	7	s.	s.	PROPN
aijbe-117	395	8	n.	n.	PROPN
aijbe-117	395	9	shukeri	shukeri	PROPN
aijbe-117	395	10	.	.	PUNCT
aijbe-117	396	1	(	(	PUNCT
aijbe-117	396	2	2011	2011	NUM
aijbe-117	396	3	)	)	PUNCT
aijbe-117	396	4	.	.	PUNCT
aijbe-117	397	1	corporate	corporate	ADJ
aijbe-117	397	2	governance	governance	NOUN
aijbe-117	397	3	and	and	CCONJ
aijbe-117	397	4	audit	audit	NOUN
aijbe-117	397	5	report	report	NOUN
aijbe-117	397	6	timeliness	timeliness	NOUN
aijbe-117	397	7	:	:	PUNCT
aijbe-117	397	8	evidence	evidence	NOUN
aijbe-117	397	9	from	from	ADP
aijbe-117	397	10	malaysia.research	malaysia.research	PROPN
aijbe-117	397	11	in	in	ADP
aijbe-117	397	12	accounting	account	VERB
aijbe-117	397	13	in	in	ADP
aijbe-117	397	14	emerging	emerge	VERB
aijbe-117	397	15	economies	economy	NOUN
aijbe-117	397	16	,	,	PUNCT
aijbe-117	397	17	11(1	11(1	NUM
aijbe-117	397	18	)	)	PUNCT
aijbe-117	397	19	,	,	PUNCT
aijbe-117	397	20	109	109	NUM
aijbe-117	397	21	-	-	SYM
aijbe-117	397	22	127	127	NUM
aijbe-117	397	23	.	.	PUNCT
aijbe-117	398	1	https://doi.org/10.1108/s1479-3563(2011)0000011010	https://doi.org/10.1108/s1479-3563(2011)0000011010	PROPN
aijbe-117	398	2	odit	odit	PROPN
aijbe-117	398	3	,	,	PUNCT
aijbe-117	398	4	m.	m.	NOUN
aijbe-117	398	5	(	(	PUNCT
aijbe-117	398	6	2015a	2015a	NUM
aijbe-117	398	7	)	)	PUNCT
aijbe-117	398	8	.	.	PUNCT
aijbe-117	399	1	the	the	DET
aijbe-117	399	2	effects	effect	NOUN
aijbe-117	399	3	of	of	ADP
aijbe-117	399	4	corporate	corporate	ADJ
aijbe-117	399	5	governance	governance	NOUN
aijbe-117	399	6	on	on	ADP
aijbe-117	399	7	timeliness	timeliness	NOUN
aijbe-117	399	8	of	of	ADP
aijbe-117	399	9	financial	financial	ADJ
aijbe-117	399	10	reporting	reporting	NOUN
aijbe-117	399	11	of	of	ADP
aijbe-117	399	12	companies	company	NOUN
aijbe-117	399	13	listed	list	VERB
aijbe-117	399	14	at	at	ADP
aijbe-117	399	15	the	the	DET
aijbe-117	399	16	nairobi	nairobi	PROPN
aijbe-117	399	17	scurities	scurities	PROPN
aijbe-117	399	18	exchange	exchange	PROPN
aijbe-117	399	19	,	,	PUNCT
aijbe-117	399	20	university	university	PROPN
aijbe-117	399	21	of	of	ADP
aijbe-117	399	22	nairobi	nairobi	PROPN
aijbe-117	399	23	.	.	PUNCT
aijbe-117	400	1	odit	odit	PROPN
aijbe-117	400	2	,	,	PUNCT
aijbe-117	400	3	m.	m.	NOUN
aijbe-117	400	4	(	(	PUNCT
aijbe-117	400	5	2015b	2015b	NUM
aijbe-117	400	6	)	)	PUNCT
aijbe-117	400	7	.	.	PUNCT
aijbe-117	401	1	the	the	DET
aijbe-117	401	2	effects	effect	NOUN
aijbe-117	401	3	of	of	ADP
aijbe-117	401	4	corporate	corporate	ADJ
aijbe-117	401	5	governance	governance	NOUN
aijbe-117	401	6	on	on	ADP
aijbe-117	401	7	timeliness	timeliness	NOUN
aijbe-117	401	8	of	of	ADP
aijbe-117	401	9	financial	financial	ADJ
aijbe-117	401	10	reporting	reporting	NOUN
aijbe-117	401	11	of	of	ADP
aijbe-117	401	12	companies	company	NOUN
aijbe-117	401	13	listed	list	VERB
aijbe-117	401	14	at	at	ADP
aijbe-117	401	15	the	the	DET
aijbe-117	401	16	nairobi	nairobi	PROPN
aijbe-117	401	17	securities	securities	PROPN
aijbe-117	401	18	exchange	exchange	PROPN
aijbe-117	401	19	.	.	PUNCT
aijbe-117	402	1	international	international	ADJ
aijbe-117	402	2	journal	journal	PROPN
aijbe-117	402	3	of	of	ADP
aijbe-117	402	4	accounting	accounting	NOUN
aijbe-117	402	5	and	and	CCONJ
aijbe-117	402	6	finance	finance	NOUN
aijbe-117	402	7	,	,	PUNCT
aijbe-117	402	8	5(3),23	5(3),23	NUM
aijbe-117	402	9	-	-	SYM
aijbe-117	402	10	44	44	NUM
aijbe-117	402	11	.	.	PUNCT
aijbe-117	403	1	omoro	omoro	NOUN
aijbe-117	403	2	,	,	PUNCT
aijbe-117	403	3	n.	n.	PROPN
aijbe-117	403	4	,	,	PUNCT
aijbe-117	403	5	j.	j.	PROPN
aijbe-117	403	6	aduda	aduda	PROPN
aijbe-117	403	7	,	,	PUNCT
aijbe-117	403	8	&	&	CCONJ
aijbe-117	403	9	k.	k.	PROPN
aijbe-117	403	10	okiro	okiro	PROPN
aijbe-117	403	11	.	.	PUNCT
aijbe-117	404	1	(	(	PUNCT
aijbe-117	404	2	2015	2015	NUM
aijbe-117	404	3	)	)	PUNCT
aijbe-117	404	4	.	.	PUNCT
aijbe-117	405	1	demographic	demographic	ADJ
aijbe-117	405	2	diversity	diversity	NOUN
aijbe-117	405	3	in	in	ADP
aijbe-117	405	4	top	top	ADJ
aijbe-117	405	5	management	management	NOUN
aijbe-117	405	6	team	team	NOUN
aijbe-117	405	7	and	and	CCONJ
aijbe-117	405	8	financial	financial	ADJ
aijbe-117	405	9	reporting	reporting	NOUN
aijbe-117	405	10	quality	quality	NOUN
aijbe-117	405	11	in	in	ADP
aijbe-117	405	12	commercial	commercial	ADJ
aijbe-117	405	13	state	state	NOUN
aijbe-117	405	14	corporations	corporation	NOUN
aijbe-117	405	15	in	in	ADP
aijbe-117	405	16	kenya	kenya	PROPN
aijbe-117	405	17	.	.	PUNCT
aijbe-117	406	1	donnish	donnish	PROPN
aijbe-117	406	2	journal	journal	PROPN
aijbe-117	406	3	of	of	ADP
aijbe-117	406	4	accounting	accounting	NOUN
aijbe-117	406	5	and	and	CCONJ
aijbe-117	406	6	taxation	taxation	NOUN
aijbe-117	406	7	,	,	PUNCT
aijbe-117	406	8	1(1),1	1(1),1	NUM
aijbe-117	406	9	-	-	SYM
aijbe-117	406	10	16	16	NUM
aijbe-117	406	11	.	.	PUNCT
aijbe-117	407	1	oussii	oussii	PROPN
aijbe-117	407	2	,	,	PUNCT
aijbe-117	407	3	a.	a.	NOUN
aijbe-117	407	4	a.	a.	PROPN
aijbe-117	407	5	,	,	PUNCT
aijbe-117	407	6	&	&	CCONJ
aijbe-117	407	7	n.	n.	PROPN
aijbe-117	407	8	b.	b.	PROPN
aijbe-117	407	9	taktak	taktak	PROPN
aijbe-117	407	10	.	.	PUNCT
aijbe-117	408	1	(	(	PUNCT
aijbe-117	408	2	2018	2018	NUM
aijbe-117	408	3	)	)	PUNCT
aijbe-117	408	4	.	.	PUNCT
aijbe-117	409	1	audit	audit	NOUN
aijbe-117	409	2	committee	committee	NOUN
aijbe-117	409	3	effectiveness	effectiveness	NOUN
aijbe-117	409	4	and	and	CCONJ
aijbe-117	409	5	financial	financial	ADJ
aijbe-117	409	6	reporting	reporting	NOUN
aijbe-117	409	7	timeliness	timeliness	NOUN
aijbe-117	409	8	.	.	PUNCT
aijbe-117	410	1	african	african	ADJ
aijbe-117	410	2	journal	journal	PROPN
aijbe-117	410	3	of	of	ADP
aijbe-117	410	4	economic	economic	ADJ
aijbe-117	410	5	and	and	CCONJ
aijbe-117	410	6	management	management	NOUN
aijbe-117	410	7	studies	study	NOUN
aijbe-117	410	8	.	.	PUNCT
aijbe-117	411	1	https://doi.org/10.1108/ajems-11-20160163	https://doi.org/10.1108/ajems-11-20160163	PROPN
aijbe-117	411	2	persons	person	NOUN
aijbe-117	411	3	,	,	PUNCT
aijbe-117	411	4	o.	o.	PROPN
aijbe-117	411	5	s.	s.	PROPN
aijbe-117	411	6	(	(	PUNCT
aijbe-117	411	7	2009	2009	NUM
aijbe-117	411	8	)	)	PUNCT
aijbe-117	411	9	.	.	PUNCT
aijbe-117	412	1	audit	audit	NOUN
aijbe-117	412	2	committee	committee	NOUN
aijbe-117	412	3	characteristics	characteristic	NOUN
aijbe-117	412	4	and	and	CCONJ
aijbe-117	412	5	earlier	early	ADJ
aijbe-117	412	6	voluntary	voluntary	ADJ
aijbe-117	412	7	ethics	ethic	NOUN
aijbe-117	412	8	disclosure	disclosure	NOUN
aijbe-117	412	9	among	among	ADP
aijbe-117	412	10	fraud	fraud	NOUN
aijbe-117	412	11	and	and	CCONJ
aijbe-117	412	12	no	no	DET
aijbe-117	412	13	-	-	PUNCT
aijbe-117	412	14	fraud	fraud	NOUN
aijbe-117	412	15	firms	firm	NOUN
aijbe-117	412	16	.	.	PUNCT
aijbe-117	413	1	international	international	ADJ
aijbe-117	413	2	journal	journal	NOUN
aijbe-117	413	3	of	of	ADP
aijbe-117	413	4	disclosure	disclosure	NOUN
aijbe-117	413	5	and	and	CCONJ
aijbe-117	413	6	governance	governance	NOUN
aijbe-117	413	7	,	,	PUNCT
aijbe-117	413	8	6(4	6(4	NUM
aijbe-117	413	9	)	)	PUNCT
aijbe-117	413	10	,	,	PUNCT
aijbe-117	413	11	284	284	NUM
aijbe-117	413	12	-	-	SYM
aijbe-117	413	13	297	297	NUM
aijbe-117	413	14	.	.	PUNCT
aijbe-117	414	1	https://doi.org/10.1057/jdg.2008.29	https://doi.org/10.1057/jdg.2008.29	NOUN
aijbe-117	414	2	priede	priede	NOUN
aijbe-117	414	3	bergamini	bergamini	NOUN
aijbe-117	414	4	,	,	PUNCT
aijbe-117	414	5	t.	t.	PROPN
aijbe-117	414	6	,	,	PUNCT
aijbe-117	414	7	c.	c.	PROPN
aijbe-117	414	8	lópez	lópez	PROPN
aijbe-117	414	9	-	-	PUNCT
aijbe-117	414	10	cózar	cózar	NOUN
aijbe-117	414	11	navarro	navarro	PROPN
aijbe-117	414	12	,	,	PUNCT
aijbe-117	414	13	&	&	CCONJ
aijbe-117	414	14	s.	s.	PROPN
aijbe-117	414	15	benito	benito	PROPN
aijbe-117	414	16	hernández	hernández	PROPN
aijbe-117	414	17	.	.	PUNCT
aijbe-117	415	1	(	(	PUNCT
aijbe-117	415	2	2022	2022	NUM
aijbe-117	415	3	)	)	PUNCT
aijbe-117	415	4	.	.	PUNCT
aijbe-117	416	1	social	social	ADJ
aijbe-117	416	2	responsability	responsability	NOUN
aijbe-117	416	3	of	of	ADP
aijbe-117	416	4	small	small	ADJ
aijbe-117	416	5	family	family	NOUN
aijbe-117	416	6	firms	firm	NOUN
aijbe-117	416	7	as	as	ADP
aijbe-117	416	8	an	an	DET
aijbe-117	416	9	advantage	advantage	NOUN
aijbe-117	416	10	to	to	PART
aijbe-117	416	11	face	face	VERB
aijbe-117	416	12	the	the	DET
aijbe-117	416	13	threats	threat	NOUN
aijbe-117	416	14	of	of	ADP
aijbe-117	416	15	the	the	DET
aijbe-117	416	16	envi	envi	NOUN
aijbe-117	416	17	-	-	PUNCT
aijbe-117	416	18	ronment	ronment	NOUN
aijbe-117	416	19	.	.	PUNCT
aijbe-117	417	1	social	social	ADJ
aijbe-117	417	2	responsability	responsability	NOUN
aijbe-117	417	3	of	of	ADP
aijbe-117	417	4	small	small	ADJ
aijbe-117	417	5	family	family	NOUN
aijbe-117	417	6	firms	firm	NOUN
aijbe-117	417	7	as	as	ADP
aijbe-117	417	8	an	an	DET
aijbe-117	417	9	advantage	advantage	NOUN
aijbe-117	417	10	to	to	PART
aijbe-117	417	11	face	face	VERB
aijbe-117	417	12	the	the	DET
aijbe-117	417	13	threats	threat	NOUN
aijbe-117	417	14	of	of	ADP
aijbe-117	417	15	the	the	DET
aijbe-117	417	16	envi	envi	NOUN
aijbe-117	417	17	-	-	PUNCT
aijbe-117	417	18	ronment	ronment	ADJ
aijbe-117	417	19	,	,	PUNCT
aijbe-117	417	20	1051	1051	NUM
aijbe-117	417	21	-	-	SYM
aijbe-117	417	22	1068	1068	NUM
aijbe-117	417	23	.	.	PUNCT
aijbe-117	418	1	https://doi.org/10.2307/j.ctv2s0j67b.47	https://doi.org/10.2307/j.ctv2s0j67b.47	PROPN
aijbe-117	418	2	puasa	puasa	PROPN
aijbe-117	418	3	,	,	PUNCT
aijbe-117	418	4	s.	s.	PROPN
aijbe-117	418	5	,	,	PUNCT
aijbe-117	418	6	m.	m.	PROPN
aijbe-117	418	7	f.	f.	PROPN
aijbe-117	418	8	m.	m.	PROPN
aijbe-117	418	9	salleh	salleh	PROPN
aijbe-117	418	10	,	,	PUNCT
aijbe-117	418	11	&	&	CCONJ
aijbe-117	418	12	a.	a.	PROPN
aijbe-117	418	13	ahmad	ahmad	PROPN
aijbe-117	418	14	.	.	PUNCT
aijbe-117	419	1	(	(	PUNCT
aijbe-117	419	2	2014	2014	NUM
aijbe-117	419	3	)	)	PUNCT
aijbe-117	419	4	.	.	PUNCT
aijbe-117	420	1	audit	audit	NOUN
aijbe-117	420	2	committee	committee	NOUN
aijbe-117	420	3	and	and	CCONJ
aijbe-117	420	4	timeliness	timeliness	NOUN
aijbe-117	420	5	of	of	ADP
aijbe-117	420	6	financial	financial	ADJ
aijbe-117	420	7	reporting	reporting	NOUN
aijbe-117	420	8	:	:	PUNCT
aijbe-117	420	9	malaysian	malaysian	ADJ
aijbe-117	420	10	public	public	ADJ
aijbe-117	420	11	listed	list	VERB
aijbe-117	420	12	companies	company	NOUN
aijbe-117	420	13	.	.	PUNCT
aijbe-117	421	1	middle	middle	ADJ
aijbe-117	421	2	-	-	PUNCT
aijbe-117	421	3	east	east	NOUN
aijbe-117	421	4	journal	journal	NOUN
aijbe-117	421	5	of	of	ADP
aijbe-117	421	6	scientific	scientific	ADJ
aijbe-117	421	7	research	research	NOUN
aijbe-117	421	8	,	,	PUNCT
aijbe-117	421	9	22(2	22(2	NUM
aijbe-117	421	10	)	)	PUNCT
aijbe-117	421	11	,	,	PUNCT
aijbe-117	421	12	162	162	NUM
aijbe-117	421	13	-	-	SYM
aijbe-117	421	14	175	175	NUM
aijbe-117	421	15	.	.	PUNCT
aijbe-117	422	1	šušak	šušak	NOUN
aijbe-117	422	2	,	,	PUNCT
aijbe-117	422	3	t.	t.	PROPN
aijbe-117	422	4	(	(	PUNCT
aijbe-117	422	5	2020	2020	NUM
aijbe-117	422	6	)	)	PUNCT
aijbe-117	422	7	.	.	PUNCT
aijbe-117	423	1	the	the	DET
aijbe-117	423	2	effect	effect	NOUN
aijbe-117	423	3	of	of	ADP
aijbe-117	423	4	regulatory	regulatory	ADJ
aijbe-117	423	5	changes	change	NOUN
aijbe-117	423	6	on	on	ADP
aijbe-117	423	7	relationship	relationship	NOUN
aijbe-117	423	8	between	between	ADP
aijbe-117	423	9	earnings	earning	NOUN
aijbe-117	423	10	management	management	NOUN
aijbe-117	423	11	and	and	CCONJ
aijbe-117	423	12	financial	financial	ADJ
aijbe-117	423	13	reporting	reporting	NOUN
aijbe-117	423	14	timeliness	timeliness	NOUN
aijbe-117	423	15	:	:	PUNCT
aijbe-117	423	16	the	the	DET
aijbe-117	423	17	case	case	NOUN
aijbe-117	423	18	of	of	ADP
aijbe-117	423	19	covid-19	covid-19	PROPN
aijbe-117	423	20	pandemic	pandemic	ADJ
aijbe-117	423	21	·	·	PUNCT
aijbe-117	423	22	.	.	PUNCT
aijbe-117	423	23	zbornik	zbornik	PROPN
aijbe-117	423	24	radova	radova	PROPN
aijbe-117	423	25	ekonomski	ekonomski	PROPN
aijbe-117	423	26	fakultet	fakultet	PROPN
aijbe-117	423	27	u	u	PROPN
aijbe-117	423	28	rijeka	rijeka	PROPN
aijbe-117	423	29	,	,	PUNCT
aijbe-117	423	30	38(2	38(2	NOUN
aijbe-117	423	31	)	)	PUNCT
aijbe-117	423	32	,	,	PUNCT
aijbe-117	423	33	453	453	NUM
aijbe-117	423	34	-	-	SYM
aijbe-117	423	35	473	473	NUM
aijbe-117	423	36	.	.	PUNCT
aijbe-117	423	37	https://doi.org/10.18045/zbefri.2020.2.453	https://doi.org/10.18045/zbefri.2020.2.453	PROPN
aijbe-117	423	38	van	van	PROPN
aijbe-117	423	39	beest	beest	PROPN
aijbe-117	423	40	,	,	PUNCT
aijbe-117	423	41	f.	f.	PROPN
aijbe-117	423	42	,	,	PUNCT
aijbe-117	423	43	g.	g.	PROPN
aijbe-117	423	44	braam	braam	PROPN
aijbe-117	423	45	,	,	PUNCT
aijbe-117	423	46	&	&	CCONJ
aijbe-117	423	47	s.	s.	PROPN
aijbe-117	423	48	boelens	boelens	PROPN
aijbe-117	423	49	.	.	PUNCT
aijbe-117	424	1	(	(	PUNCT
aijbe-117	424	2	2009	2009	NUM
aijbe-117	424	3	)	)	PUNCT
aijbe-117	424	4	.	.	PUNCT
aijbe-117	425	1	quality	quality	NOUN
aijbe-117	425	2	of	of	ADP
aijbe-117	425	3	financial	financial	ADJ
aijbe-117	425	4	reporting	reporting	NOUN
aijbe-117	425	5	:	:	PUNCT
aijbe-117	425	6	measuring	measure	VERB
aijbe-117	425	7	qualitative	qualitative	ADJ
aijbe-117	425	8	characteristics	characteristic	NOUN
aijbe-117	425	9	.	.	PUNCT
aijbe-117	426	1	nijmegen	nijmegen	PROPN
aijbe-117	426	2	center	center	NOUN
aijbe-117	426	3	for	for	ADP
aijbe-117	426	4	economics	economic	NOUN
aijbe-117	426	5	(	(	PUNCT
aijbe-117	426	6	nice	nice	ADJ
aijbe-117	426	7	)	)	PUNCT
aijbe-117	426	8	.	.	PUNCT
aijbe-117	427	1	working	work	VERB
aijbe-117	427	2	paper	paper	NOUN
aijbe-117	427	3	,	,	PUNCT
aijbe-117	427	4	09	09	NUM
aijbe-117	427	5	-	-	SYM
aijbe-117	427	6	108	108	NUM
aijbe-117	427	7	.	.	PUNCT