id	sid	tid	token	lemma	pos
aijbe-31	1	1	american	american	PROPN
aijbe-31	1	2	interdisciplinary	interdisciplinary	PROPN
aijbe-31	1	3	journal	journal	NOUN
aijbe-31	1	4	of	of	ADP
aijbe-31	1	5	business	business	NOUN
aijbe-31	1	6	and	and	CCONJ
aijbe-31	1	7	economics	economic	NOUN
aijbe-31	1	8	issn	issn	PROPN
aijbe-31	1	9	:	:	PUNCT
aijbe-31	1	10	2837	2837	NUM
aijbe-31	1	11	-	-	SYM
aijbe-31	1	12	1909|	1909|	NUM
aijbe-31	1	13	impact	impact	NOUN
aijbe-31	1	14	factor	factor	NOUN
aijbe-31	1	15	:	:	PUNCT
aijbe-31	1	16	6.72	6.72	NUM
aijbe-31	1	17	volume	volume	NOUN
aijbe-31	1	18	.	.	PUNCT
aijbe-31	2	1	10	10	NUM
aijbe-31	2	2	,	,	PUNCT
aijbe-31	2	3	number	number	NOUN
aijbe-31	2	4	2	2	NUM
aijbe-31	2	5	;	;	PUNCT
aijbe-31	2	6	april	april	PROPN
aijbe-31	2	7	-	-	PUNCT
aijbe-31	2	8	june	june	PROPN
aijbe-31	2	9	,	,	PUNCT
aijbe-31	2	10	2023	2023	NUM
aijbe-31	2	11	;	;	PUNCT
aijbe-31	2	12	published	publish	VERB
aijbe-31	2	13	by	by	ADP
aijbe-31	2	14	:	:	PUNCT
aijbe-31	2	15	scientific	scientific	ADJ
aijbe-31	2	16	and	and	CCONJ
aijbe-31	2	17	academic	academic	ADJ
aijbe-31	2	18	development	development	PROPN
aijbe-31	2	19	institute	institute	PROPN
aijbe-31	2	20	(	(	PUNCT
aijbe-31	2	21	sadi	sadi	PROPN
aijbe-31	2	22	)	)	PUNCT
aijbe-31	2	23	8933	8933	NUM
aijbe-31	3	1	willis	willis	PROPN
aijbe-31	3	2	ave	ave	PROPN
aijbe-31	3	3	los	los	PROPN
aijbe-31	3	4	angeles	angeles	PROPN
aijbe-31	3	5	,	,	PUNCT
aijbe-31	3	6	california	california	PROPN
aijbe-31	3	7	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-31	4	1	|	|	ADV
aijbe-31	4	2	editorial@sadipub.com	editorial@sadipub.com	X
aijbe-31	4	3	1	1	NUM
aijbe-31	4	4	american	american	ADJ
aijbe-31	4	5	interdisciplinary	interdisciplinary	ADJ
aijbe-31	4	6	journal	journal	NOUN
aijbe-31	4	7	of	of	ADP
aijbe-31	4	8	business	business	NOUN
aijbe-31	4	9	and	and	CCONJ
aijbe-31	4	10	economics	economic	NOUN
aijbe-31	5	1	|	|	ADV
aijbe-31	5	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	X
aijbe-31	5	3	improving	improve	VERB
aijbe-31	5	4	the	the	DET
aijbe-31	5	5	audit	audit	NOUN
aijbe-31	5	6	quality	quality	NOUN
aijbe-31	5	7	of	of	ADP
aijbe-31	5	8	nigerian	nigerian	ADJ
aijbe-31	5	9	listed	list	VERB
aijbe-31	5	10	oil	oil	NOUN
aijbe-31	5	11	and	and	CCONJ
aijbe-31	5	12	gas	gas	NOUN
aijbe-31	5	13	companies	company	NOUN
aijbe-31	5	14	through	through	ADP
aijbe-31	5	15	institutional	institutional	ADJ
aijbe-31	5	16	shareholding	shareholding	NOUN
aijbe-31	5	17	sagir	sagir	PROPN
aijbe-31	5	18	lawal	lawal	PROPN
aijbe-31	5	19	nigeria	nigeria	PROPN
aijbe-31	5	20	police	police	PROPN
aijbe-31	5	21	academy	academy	PROPN
aijbe-31	5	22	wudil	wudil	PROPN
aijbe-31	5	23	kano	kano	PROPN
aijbe-31	5	24	abstract	abstract	PROPN
aijbe-31	5	25	:	:	PUNCT
aijbe-31	5	26	this	this	DET
aijbe-31	5	27	study	study	NOUN
aijbe-31	5	28	examines	examine	VERB
aijbe-31	5	29	the	the	DET
aijbe-31	5	30	impact	impact	NOUN
aijbe-31	5	31	of	of	ADP
aijbe-31	5	32	institutional	institutional	ADJ
aijbe-31	5	33	shareholding	shareholding	NOUN
aijbe-31	5	34	on	on	ADP
aijbe-31	5	35	the	the	DET
aijbe-31	5	36	audit	audit	NOUN
aijbe-31	5	37	quality	quality	NOUN
aijbe-31	5	38	of	of	ADP
aijbe-31	5	39	listed	list	VERB
aijbe-31	5	40	oil	oil	NOUN
aijbe-31	5	41	and	and	CCONJ
aijbe-31	5	42	gas	gas	NOUN
aijbe-31	5	43	companies	company	NOUN
aijbe-31	5	44	in	in	ADP
aijbe-31	5	45	nigeria	nigeria	PROPN
aijbe-31	5	46	.	.	PUNCT
aijbe-31	6	1	the	the	DET
aijbe-31	6	2	study	study	NOUN
aijbe-31	6	3	utilizes	utilize	VERB
aijbe-31	6	4	secondary	secondary	ADJ
aijbe-31	6	5	data	datum	NOUN
aijbe-31	6	6	from	from	ADP
aijbe-31	6	7	annual	annual	ADJ
aijbe-31	6	8	reports	report	NOUN
aijbe-31	6	9	of	of	ADP
aijbe-31	6	10	ten	ten	NUM
aijbe-31	6	11	oil	oil	NOUN
aijbe-31	6	12	and	and	CCONJ
aijbe-31	6	13	gas	gas	NOUN
aijbe-31	6	14	companies	company	NOUN
aijbe-31	6	15	from	from	ADP
aijbe-31	6	16	the	the	DET
aijbe-31	6	17	years	year	NOUN
aijbe-31	6	18	2010	2010	NUM
aijbe-31	6	19	to	to	ADP
aijbe-31	6	20	2019	2019	NUM
aijbe-31	6	21	,	,	PUNCT
aijbe-31	6	22	where	where	SCONJ
aijbe-31	6	23	institutional	institutional	ADJ
aijbe-31	6	24	shareholding	shareholding	NOUN
aijbe-31	6	25	is	be	AUX
aijbe-31	6	26	measured	measure	VERB
aijbe-31	6	27	as	as	SCONJ
aijbe-31	6	28	the	the	DET
aijbe-31	6	29	proportion	proportion	NOUN
aijbe-31	6	30	of	of	ADP
aijbe-31	6	31	institutional	institutional	ADJ
aijbe-31	6	32	shareholding	shareholding	NOUN
aijbe-31	6	33	to	to	ADP
aijbe-31	6	34	non	non	ADJ
aijbe-31	6	35	-	-	ADJ
aijbe-31	6	36	institutional	institutional	ADJ
aijbe-31	6	37	shareholding	shareholding	NOUN
aijbe-31	6	38	on	on	ADP
aijbe-31	6	39	the	the	DET
aijbe-31	6	40	board	board	NOUN
aijbe-31	6	41	and	and	CCONJ
aijbe-31	6	42	firm	firm	ADJ
aijbe-31	6	43	size	size	NOUN
aijbe-31	6	44	is	be	AUX
aijbe-31	6	45	used	use	VERB
aijbe-31	6	46	to	to	PART
aijbe-31	6	47	measure	measure	VERB
aijbe-31	6	48	audit	audit	NOUN
aijbe-31	6	49	quality	quality	NOUN
aijbe-31	6	50	.	.	PUNCT
aijbe-31	7	1	the	the	DET
aijbe-31	7	2	study	study	NOUN
aijbe-31	7	3	found	find	VERB
aijbe-31	7	4	a	a	DET
aijbe-31	7	5	significant	significant	ADJ
aijbe-31	7	6	positive	positive	ADJ
aijbe-31	7	7	relationship	relationship	NOUN
aijbe-31	7	8	between	between	ADP
aijbe-31	7	9	institutional	institutional	ADJ
aijbe-31	7	10	shareholding	shareholding	NOUN
aijbe-31	7	11	and	and	CCONJ
aijbe-31	7	12	audit	audit	NOUN
aijbe-31	7	13	quality	quality	NOUN
aijbe-31	7	14	of	of	ADP
aijbe-31	7	15	financial	financial	ADJ
aijbe-31	7	16	reports	report	NOUN
aijbe-31	7	17	for	for	ADP
aijbe-31	7	18	listed	list	VERB
aijbe-31	7	19	oil	oil	NOUN
aijbe-31	7	20	and	and	CCONJ
aijbe-31	7	21	gas	gas	NOUN
aijbe-31	7	22	companies	company	NOUN
aijbe-31	7	23	in	in	ADP
aijbe-31	7	24	nigeria	nigeria	PROPN
aijbe-31	7	25	.	.	PUNCT
aijbe-31	8	1	the	the	DET
aijbe-31	8	2	study	study	NOUN
aijbe-31	8	3	concludes	conclude	VERB
aijbe-31	8	4	that	that	SCONJ
aijbe-31	8	5	higher	high	ADJ
aijbe-31	8	6	institutional	institutional	ADJ
aijbe-31	8	7	shareholding	shareholding	NOUN
aijbe-31	8	8	can	can	AUX
aijbe-31	8	9	enhance	enhance	VERB
aijbe-31	8	10	audit	audit	NOUN
aijbe-31	8	11	quality	quality	NOUN
aijbe-31	8	12	,	,	PUNCT
aijbe-31	8	13	and	and	CCONJ
aijbe-31	8	14	recommends	recommend	VERB
aijbe-31	8	15	an	an	DET
aijbe-31	8	16	increase	increase	NOUN
aijbe-31	8	17	in	in	ADP
aijbe-31	8	18	institutional	institutional	ADJ
aijbe-31	8	19	shareholding	shareholding	NOUN
aijbe-31	8	20	on	on	ADP
aijbe-31	8	21	the	the	DET
aijbe-31	8	22	boards	board	NOUN
aijbe-31	8	23	of	of	ADP
aijbe-31	8	24	oil	oil	NOUN
aijbe-31	8	25	and	and	CCONJ
aijbe-31	8	26	gas	gas	NOUN
aijbe-31	8	27	companies	company	NOUN
aijbe-31	8	28	in	in	ADP
aijbe-31	8	29	nigeria	nigeria	PROPN
aijbe-31	8	30	.	.	PUNCT
aijbe-31	9	1	the	the	DET
aijbe-31	9	2	study	study	NOUN
aijbe-31	9	3	contributes	contribute	VERB
aijbe-31	9	4	to	to	ADP
aijbe-31	9	5	the	the	DET
aijbe-31	9	6	literature	literature	NOUN
aijbe-31	9	7	on	on	ADP
aijbe-31	9	8	institutional	institutional	ADJ
aijbe-31	9	9	shareholding	shareholding	NOUN
aijbe-31	9	10	,	,	PUNCT
aijbe-31	9	11	audit	audit	NOUN
aijbe-31	9	12	quality	quality	NOUN
aijbe-31	9	13	,	,	PUNCT
aijbe-31	9	14	and	and	CCONJ
aijbe-31	9	15	agency	agency	NOUN
aijbe-31	9	16	theory	theory	NOUN
aijbe-31	9	17	,	,	PUNCT
aijbe-31	9	18	and	and	CCONJ
aijbe-31	9	19	is	be	AUX
aijbe-31	9	20	relevant	relevant	ADJ
aijbe-31	9	21	for	for	ADP
aijbe-31	9	22	investors	investor	NOUN
aijbe-31	9	23	,	,	PUNCT
aijbe-31	9	24	creditors	creditor	NOUN
aijbe-31	9	25	,	,	PUNCT
aijbe-31	9	26	and	and	CCONJ
aijbe-31	9	27	other	other	ADJ
aijbe-31	9	28	stakeholders	stakeholder	NOUN
aijbe-31	9	29	interested	interested	ADJ
aijbe-31	9	30	in	in	ADP
aijbe-31	9	31	assessing	assess	VERB
aijbe-31	9	32	the	the	DET
aijbe-31	9	33	profitability	profitability	NOUN
aijbe-31	9	34	and	and	CCONJ
aijbe-31	9	35	decision	decision	NOUN
aijbe-31	9	36	-	-	PUNCT
aijbe-31	9	37	making	making	NOUN
aijbe-31	9	38	of	of	ADP
aijbe-31	9	39	oil	oil	NOUN
aijbe-31	9	40	and	and	CCONJ
aijbe-31	9	41	gas	gas	NOUN
aijbe-31	9	42	companies	company	NOUN
aijbe-31	9	43	in	in	ADP
aijbe-31	9	44	nigeria	nigeria	PROPN
aijbe-31	9	45	.	.	PUNCT
aijbe-31	10	1	keywords	keyword	NOUN
aijbe-31	10	2	:	:	PUNCT
aijbe-31	10	3	institutional	institutional	ADJ
aijbe-31	10	4	shareholding	shareholding	NOUN
aijbe-31	10	5	,	,	PUNCT
aijbe-31	10	6	audit	audit	NOUN
aijbe-31	10	7	quality	quality	NOUN
aijbe-31	10	8	,	,	PUNCT
aijbe-31	10	9	oil	oil	NOUN
aijbe-31	10	10	and	and	CCONJ
aijbe-31	10	11	gas	gas	NOUN
aijbe-31	10	12	companies	company	NOUN
aijbe-31	10	13	,	,	PUNCT
aijbe-31	10	14	nigeria	nigeria	PRON
aijbe-31	10	15	,	,	PUNCT
aijbe-31	10	16	financial	financial	ADJ
aijbe-31	10	17	reports	report	NOUN
aijbe-31	10	18	,	,	PUNCT
aijbe-31	10	19	firm	firm	ADJ
aijbe-31	10	20	size	size	NOUN
aijbe-31	10	21	.	.	PUNCT
aijbe-31	11	1	1.0	1.0	NUM
aijbe-31	11	2	introduction	introduction	NOUN
aijbe-31	11	3	the	the	DET
aijbe-31	11	4	beginning	beginning	NOUN
aijbe-31	11	5	of	of	ADP
aijbe-31	11	6	the	the	DET
aijbe-31	11	7	pass	pass	NOUN
aijbe-31	11	8	2	2	NUM
aijbe-31	11	9	decade	decade	NOUN
aijbe-31	11	10	,	,	PUNCT
aijbe-31	11	11	is	be	AUX
aijbe-31	11	12	full	full	ADJ
aijbe-31	11	13	of	of	ADP
aijbe-31	11	14	crisis	crisis	NOUN
aijbe-31	11	15	in	in	ADP
aijbe-31	11	16	the	the	DET
aijbe-31	11	17	capital	capital	NOUN
aijbe-31	11	18	markets	market	NOUN
aijbe-31	11	19	,	,	PUNCT
aijbe-31	11	20	this	this	PRON
aijbe-31	11	21	affected	affect	VERB
aijbe-31	11	22	large	large	ADJ
aijbe-31	11	23	companies	company	NOUN
aijbe-31	11	24	worldwide	worldwide	ADV
aijbe-31	11	25	.	.	PUNCT
aijbe-31	12	1	incidence	incidence	NOUN
aijbe-31	12	2	among	among	ADP
aijbe-31	12	3	others	other	NOUN
aijbe-31	12	4	,	,	PUNCT
aijbe-31	12	5	enron	enron	PROPN
aijbe-31	12	6	,	,	PUNCT
aijbe-31	12	7	worldcom	worldcom	PROPN
aijbe-31	12	8	,	,	PUNCT
aijbe-31	12	9	xerox	xerox	PROPN
aijbe-31	12	10	,	,	PUNCT
aijbe-31	12	11	cadbury	cadbury	PROPN
aijbe-31	12	12	nigerian	nigerian	PROPN
aijbe-31	12	13	plc	plc	PROPN
aijbe-31	12	14	,	,	PUNCT
aijbe-31	12	15	african	african	ADJ
aijbe-31	12	16	petroleum	petroleum	NOUN
aijbe-31	12	17	(	(	PUNCT
aijbe-31	12	18	now	now	ADV
aijbe-31	12	19	forte	forte	PROPN
aijbe-31	12	20	oil	oil	PROPN
aijbe-31	12	21	)	)	PUNCT
aijbe-31	12	22	plc	plc	PROPN
aijbe-31	12	23	,	,	PUNCT
aijbe-31	12	24	and	and	CCONJ
aijbe-31	12	25	unilever	unilever	PROPN
aijbe-31	12	26	plc	plc	PROPN
aijbe-31	12	27	.	.	PUNCT
aijbe-31	13	1	these	these	DET
aijbe-31	13	2	scandals	scandal	NOUN
aijbe-31	13	3	led	lead	VERB
aijbe-31	13	4	to	to	ADP
aijbe-31	13	5	a	a	DET
aijbe-31	13	6	loss	loss	NOUN
aijbe-31	13	7	of	of	ADP
aijbe-31	13	8	public	public	ADJ
aijbe-31	13	9	confidence	confidence	NOUN
aijbe-31	13	10	in	in	ADP
aijbe-31	13	11	the	the	DET
aijbe-31	13	12	quality	quality	NOUN
aijbe-31	13	13	of	of	ADP
aijbe-31	13	14	published	publish	VERB
aijbe-31	13	15	financial	financial	ADJ
aijbe-31	13	16	reports	report	NOUN
aijbe-31	13	17	and	and	CCONJ
aijbe-31	13	18	the	the	DET
aijbe-31	13	19	role	role	NOUN
aijbe-31	13	20	of	of	ADP
aijbe-31	13	21	the	the	DET
aijbe-31	13	22	audit	audit	NOUN
aijbe-31	13	23	function	function	VERB
aijbe-31	13	24	globally	globally	ADV
aijbe-31	13	25	,	,	PUNCT
aijbe-31	13	26	many	many	ADJ
aijbe-31	13	27	businesses	business	NOUN
aijbe-31	13	28	closing	close	VERB
aijbe-31	13	29	down	down	ADV
aijbe-31	13	30	.	.	PUNCT
aijbe-31	14	1	highquality	highquality	NOUN
aijbe-31	14	2	external	external	ADJ
aijbe-31	14	3	auditing	auditing	NOUN
aijbe-31	14	4	is	be	AUX
aijbe-31	14	5	an	an	DET
aijbe-31	14	6	integral	integral	ADJ
aijbe-31	14	7	component	component	NOUN
aijbe-31	14	8	of	of	ADP
aijbe-31	14	9	working	work	VERB
aijbe-31	14	10	capital	capital	NOUN
aijbe-31	14	11	markets	market	NOUN
aijbe-31	14	12	.	.	PUNCT
aijbe-31	15	1	companies	company	NOUN
aijbe-31	15	2	with	with	ADP
aijbe-31	15	3	a	a	DET
aijbe-31	15	4	reputation	reputation	NOUN
aijbe-31	15	5	for	for	ADP
aijbe-31	15	6	accurate	accurate	ADJ
aijbe-31	15	7	financial	financial	ADJ
aijbe-31	15	8	reporting	reporting	NOUN
aijbe-31	15	9	are	be	AUX
aijbe-31	15	10	likely	likely	ADJ
aijbe-31	15	11	to	to	PART
aijbe-31	15	12	change	change	VERB
aijbe-31	15	13	auditors	auditor	NOUN
aijbe-31	15	14	when	when	SCONJ
aijbe-31	15	15	their	their	PRON
aijbe-31	15	16	audit	audit	NOUN
aijbe-31	15	17	efficiency	efficiency	NOUN
aijbe-31	15	18	is	be	AUX
aijbe-31	15	19	called	call	VERB
aijbe-31	15	20	into	into	ADP
aijbe-31	15	21	question	question	NOUN
aijbe-31	15	22	to	to	PART
aijbe-31	15	23	mitigate	mitigate	VERB
aijbe-31	15	24	the	the	DET
aijbe-31	15	25	effects	effect	NOUN
aijbe-31	15	26	of	of	ADP
aijbe-31	15	27	poor	poor	ADJ
aijbe-31	15	28	financial	financial	ADJ
aijbe-31	15	29	reporting	reporting	NOUN
aijbe-31	15	30	on	on	ADP
aijbe-31	15	31	the	the	DET
aijbe-31	15	32	capital	capital	NOUN
aijbe-31	15	33	markets	market	NOUN
aijbe-31	15	34	.	.	PUNCT
aijbe-31	16	1	an	an	DET
aijbe-31	16	2	independent	independent	ADJ
aijbe-31	16	3	audit	audit	NOUN
aijbe-31	16	4	is	be	AUX
aijbe-31	16	5	also	also	ADV
aijbe-31	16	6	regarded	regard	VERB
aijbe-31	16	7	as	as	ADP
aijbe-31	16	8	a	a	DET
aijbe-31	16	9	measure	measure	NOUN
aijbe-31	16	10	of	of	ADP
aijbe-31	16	11	corporate	corporate	ADJ
aijbe-31	16	12	governance	governance	NOUN
aijbe-31	16	13	's	's	PART
aijbe-31	16	14	external	external	ADJ
aijbe-31	16	15	control	control	NOUN
aijbe-31	16	16	effectiveness	effectiveness	NOUN
aijbe-31	16	17	,	,	PUNCT
aijbe-31	16	18	which	which	PRON
aijbe-31	16	19	safeguards	safeguard	VERB
aijbe-31	16	20	the	the	DET
aijbe-31	16	21	interests	interest	NOUN
aijbe-31	16	22	of	of	ADP
aijbe-31	16	23	all	all	DET
aijbe-31	16	24	the	the	DET
aijbe-31	16	25	company	company	NOUN
aijbe-31	16	26	's	's	PART
aijbe-31	16	27	stakeholders	stakeholder	NOUN
aijbe-31	16	28	by	by	ADP
aijbe-31	16	29	accrediting	accredit	VERB
aijbe-31	16	30	the	the	DET
aijbe-31	16	31	financial	financial	ADJ
aijbe-31	16	32	statements	statement	NOUN
aijbe-31	16	33	,	,	PUNCT
aijbe-31	16	34	ensuring	ensure	VERB
aijbe-31	16	35	transparency	transparency	NOUN
aijbe-31	16	36	and	and	CCONJ
aijbe-31	16	37	verifying	verify	VERB
aijbe-31	16	38	the	the	DET
aijbe-31	16	39	accuracy	accuracy	NOUN
aijbe-31	16	40	of	of	ADP
aijbe-31	16	41	financial	financial	ADJ
aijbe-31	16	42	information	information	NOUN
aijbe-31	16	43	(	(	PUNCT
aijbe-31	16	44	seyedeh	seyedeh	PROPN
aijbe-31	16	45	,	,	PUNCT
aijbe-31	16	46	hamid	hamid	PROPN
aijbe-31	16	47	&	&	CCONJ
aijbe-31	16	48	hashem	hashem	PROPN
aijbe-31	16	49	2016	2016	NUM
aijbe-31	16	50	,	,	PUNCT
aijbe-31	16	51	david	david	PROPN
aijbe-31	16	52	,	,	PUNCT
aijbe-31	16	53	uche	uche	PROPN
aijbe-31	16	54	&	&	CCONJ
aijbe-31	16	55	azah	azah	PROPN
aijbe-31	16	56	2019	2019	NUM
aijbe-31	16	57	,	,	PUNCT
aijbe-31	16	58	david	david	PROPN
aijbe-31	16	59	&	&	CCONJ
aijbe-31	16	60	ahmed	ahmed	PROPN
aijbe-31	16	61	2020	2020	NUM
aijbe-31	16	62	)	)	PUNCT
aijbe-31	16	63	.	.	PUNCT
aijbe-31	17	1	besides	besides	SCONJ
aijbe-31	17	2	,	,	PUNCT
aijbe-31	17	3	investors	investor	NOUN
aijbe-31	17	4	,	,	PUNCT
aijbe-31	17	5	creditors	creditor	NOUN
aijbe-31	17	6	and	and	CCONJ
aijbe-31	17	7	other	other	ADJ
aijbe-31	17	8	stakeholders	stakeholder	NOUN
aijbe-31	17	9	who	who	PRON
aijbe-31	17	10	assess	assess	VERB
aijbe-31	17	11	the	the	DET
aijbe-31	17	12	profitability	profitability	NOUN
aijbe-31	17	13	of	of	ADP
aijbe-31	17	14	the	the	DET
aijbe-31	17	15	different	different	ADJ
aijbe-31	17	16	business	business	NOUN
aijbe-31	17	17	units	unit	NOUN
aijbe-31	17	18	,	,	PUNCT
aijbe-31	17	19	and	and	CCONJ
aijbe-31	17	20	decisionmaking	decisionmake	VERB
aijbe-31	17	21	on	on	ADP
aijbe-31	17	22	the	the	DET
aijbe-31	17	23	different	different	ADJ
aijbe-31	17	24	investment	investment	NOUN
aijbe-31	17	25	opportunities	opportunity	NOUN
aijbe-31	17	26	,	,	PUNCT
aijbe-31	17	27	rely	rely	VERB
aijbe-31	17	28	on	on	ADP
aijbe-31	17	29	the	the	DET
aijbe-31	17	30	audit	audit	NOUN
aijbe-31	17	31	results	result	NOUN
aijbe-31	17	32	of	of	ADP
aijbe-31	17	33	reputable	reputable	ADJ
aijbe-31	17	34	independent	independent	ADJ
aijbe-31	17	35	audit	audit	NOUN
aijbe-31	17	36	firms	firm	NOUN
aijbe-31	17	37	.	.	PUNCT
aijbe-31	18	1	mailto:editorial@sadipub.com	mailto:editorial@sadipub.com	X
aijbe-31	18	2	sagir	sagir	PROPN
aijbe-31	18	3	lawal	lawal	PROPN
aijbe-31	18	4	(	(	PUNCT
aijbe-31	18	5	2023	2023	NUM
aijbe-31	18	6	)	)	PUNCT
aijbe-31	18	7	2	2	NUM
aijbe-31	18	8	american	american	ADJ
aijbe-31	18	9	interdisciplinary	interdisciplinary	ADJ
aijbe-31	18	10	journal	journal	NOUN
aijbe-31	18	11	of	of	ADP
aijbe-31	18	12	business	business	NOUN
aijbe-31	18	13	and	and	CCONJ
aijbe-31	18	14	economics	economic	NOUN
aijbe-31	18	15	|	|	ADV
aijbe-31	18	16	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	X
aijbe-31	18	17	thus	thus	ADV
aijbe-31	18	18	,	,	PUNCT
aijbe-31	18	19	greater	great	ADJ
aijbe-31	18	20	credibility	credibility	NOUN
aijbe-31	18	21	of	of	ADP
aijbe-31	18	22	the	the	DET
aijbe-31	18	23	auditor	auditor	NOUN
aijbe-31	18	24	improves	improve	VERB
aijbe-31	18	25	the	the	DET
aijbe-31	18	26	interest	interest	NOUN
aijbe-31	18	27	,	,	PUNCT
aijbe-31	18	28	reliability	reliability	NOUN
aijbe-31	18	29	,	,	PUNCT
aijbe-31	18	30	and	and	CCONJ
aijbe-31	18	31	acceptability	acceptability	NOUN
aijbe-31	18	32	of	of	ADP
aijbe-31	18	33	financial	financial	ADJ
aijbe-31	18	34	statements	statement	NOUN
aijbe-31	18	35	consumers	consumer	NOUN
aijbe-31	18	36	and	and	CCONJ
aijbe-31	18	37	thereby	thereby	ADV
aijbe-31	18	38	decreases	decrease	VERB
aijbe-31	18	39	the	the	DET
aijbe-31	18	40	expense	expense	NOUN
aijbe-31	18	41	of	of	ADP
aijbe-31	18	42	earnings	earning	NOUN
aijbe-31	18	43	and	and	CCONJ
aijbe-31	18	44	agency	agency	NOUN
aijbe-31	18	45	management	management	NOUN
aijbe-31	18	46	(	(	PUNCT
aijbe-31	18	47	ashbaugh	ashbaugh	ADJ
aijbe-31	18	48	,	,	PUNCT
aijbe-31	18	49	lafond	lafond	PROPN
aijbe-31	18	50	&	&	CCONJ
aijbe-31	18	51	mayhew	mayhew	PROPN
aijbe-31	18	52	,	,	PUNCT
aijbe-31	18	53	2003	2003	NUM
aijbe-31	18	54	)	)	PUNCT
aijbe-31	18	55	.	.	PUNCT
aijbe-31	19	1	the	the	DET
aijbe-31	19	2	executive	executive	PROPN
aijbe-31	19	3	board	board	NOUN
aijbe-31	19	4	plays	play	VERB
aijbe-31	19	5	an	an	DET
aijbe-31	19	6	important	important	ADJ
aijbe-31	19	7	role	role	NOUN
aijbe-31	19	8	in	in	ADP
aijbe-31	19	9	corporate	corporate	ADJ
aijbe-31	19	10	governance	governance	NOUN
aijbe-31	19	11	.	.	PUNCT
aijbe-31	20	1	regardless	regardless	ADV
aijbe-31	20	2	of	of	ADP
aijbe-31	20	3	the	the	DET
aijbe-31	20	4	division	division	NOUN
aijbe-31	20	5	of	of	ADP
aijbe-31	20	6	corporate	corporate	ADJ
aijbe-31	20	7	management	management	NOUN
aijbe-31	20	8	and	and	CCONJ
aijbe-31	20	9	ownership	ownership	NOUN
aijbe-31	20	10	,	,	PUNCT
aijbe-31	20	11	boards	board	NOUN
aijbe-31	20	12	function	function	VERB
aijbe-31	20	13	to	to	PART
aijbe-31	20	14	safeguard	safeguard	VERB
aijbe-31	20	15	shareholder	shareholder	NOUN
aijbe-31	20	16	interests	interest	NOUN
aijbe-31	20	17	.	.	PUNCT
aijbe-31	21	1	the	the	DET
aijbe-31	21	2	board	board	NOUN
aijbe-31	21	3	's	's	PART
aijbe-31	21	4	connection	connection	NOUN
aijbe-31	21	5	with	with	ADP
aijbe-31	21	6	the	the	DET
aijbe-31	21	7	quality	quality	NOUN
aijbe-31	21	8	of	of	ADP
aijbe-31	21	9	the	the	DET
aijbe-31	21	10	audit	audit	NOUN
aijbe-31	21	11	services	service	NOUN
aijbe-31	21	12	performed	perform	VERB
aijbe-31	21	13	may	may	AUX
aijbe-31	21	14	be	be	AUX
aijbe-31	21	15	formal	formal	ADJ
aijbe-31	21	16	or	or	CCONJ
aijbe-31	21	17	informal	informal	ADJ
aijbe-31	21	18	.	.	PUNCT
aijbe-31	22	1	in	in	ADP
aijbe-31	22	2	terms	term	NOUN
aijbe-31	22	3	of	of	ADP
aijbe-31	22	4	formal	formal	ADJ
aijbe-31	22	5	relations	relation	NOUN
aijbe-31	22	6	,	,	PUNCT
aijbe-31	22	7	the	the	DET
aijbe-31	22	8	board	board	NOUN
aijbe-31	22	9	of	of	ADP
aijbe-31	22	10	directors	director	NOUN
aijbe-31	22	11	usually	usually	ADV
aijbe-31	22	12	cooperates	cooperate	VERB
aijbe-31	22	13	with	with	ADP
aijbe-31	22	14	management	management	NOUN
aijbe-31	22	15	in	in	ADP
aijbe-31	22	16	the	the	DET
aijbe-31	22	17	selection	selection	NOUN
aijbe-31	22	18	of	of	ADP
aijbe-31	22	19	the	the	DET
aijbe-31	22	20	external	external	ADJ
aijbe-31	22	21	auditor	auditor	NOUN
aijbe-31	22	22	,	,	PUNCT
aijbe-31	22	23	often	often	ADV
aijbe-31	22	24	subject	subject	ADJ
aijbe-31	22	25	to	to	ADP
aijbe-31	22	26	shareholder	shareholder	NOUN
aijbe-31	22	27	ratification	ratification	NOUN
aijbe-31	22	28	(	(	PUNCT
aijbe-31	22	29	adeyemi	adeyemi	ADP
aijbe-31	22	30	&	&	CCONJ
aijbe-31	22	31	temitope	temitope	NOUN
aijbe-31	22	32	,	,	PUNCT
aijbe-31	22	33	2010	2010	NUM
aijbe-31	22	34	.	.	PUNCT
aijbe-31	23	1	in	in	ADP
aijbe-31	23	2	response	response	NOUN
aijbe-31	23	3	to	to	ADP
aijbe-31	23	4	the	the	DET
aijbe-31	23	5	aforementioned	aforementioned	ADJ
aijbe-31	23	6	corporate	corporate	ADJ
aijbe-31	23	7	scandals	scandal	NOUN
aijbe-31	23	8	,	,	PUNCT
aijbe-31	23	9	regulators	regulator	NOUN
aijbe-31	23	10	from	from	ADP
aijbe-31	23	11	many	many	ADJ
aijbe-31	23	12	countries	country	NOUN
aijbe-31	23	13	around	around	ADP
aijbe-31	23	14	the	the	DET
aijbe-31	23	15	world	world	NOUN
aijbe-31	23	16	have	have	AUX
aijbe-31	23	17	embarked	embark	VERB
aijbe-31	23	18	on	on	ADP
aijbe-31	23	19	new	new	ADJ
aijbe-31	23	20	reforms	reform	NOUN
aijbe-31	23	21	to	to	PART
aijbe-31	23	22	reinforce	reinforce	VERB
aijbe-31	23	23	the	the	DET
aijbe-31	23	24	auditor	auditor	NOUN
aijbe-31	23	25	's	's	PART
aijbe-31	23	26	independence	independence	NOUN
aijbe-31	23	27	and	and	CCONJ
aijbe-31	23	28	also	also	ADV
aijbe-31	23	29	restore	restore	VERB
aijbe-31	23	30	public	public	ADJ
aijbe-31	23	31	confidence	confidence	NOUN
aijbe-31	23	32	in	in	ADP
aijbe-31	23	33	the	the	DET
aijbe-31	23	34	quality	quality	NOUN
aijbe-31	23	35	of	of	ADP
aijbe-31	23	36	published	publish	VERB
aijbe-31	23	37	financial	financial	ADJ
aijbe-31	23	38	reports	report	NOUN
aijbe-31	23	39	.	.	PUNCT
aijbe-31	24	1	in	in	ADP
aijbe-31	24	2	the	the	DET
aijbe-31	24	3	us	us	PROPN
aijbe-31	24	4	for	for	ADP
aijbe-31	24	5	instance	instance	NOUN
aijbe-31	24	6	,	,	PUNCT
aijbe-31	24	7	the	the	DET
aijbe-31	24	8	sarbanes	sarbanes	PROPN
aijbe-31	24	9	-	-	PUNCT
aijbe-31	24	10	oxley	oxley	ADJ
aijbe-31	24	11	act	act	NOUN
aijbe-31	24	12	was	be	AUX
aijbe-31	24	13	once	once	ADV
aijbe-31	24	14	surpassed	surpass	VERB
aijbe-31	24	15	in	in	ADP
aijbe-31	24	16	2002	2002	NUM
aijbe-31	24	17	,	,	PUNCT
aijbe-31	24	18	which	which	PRON
aijbe-31	24	19	installed	instal	VERB
aijbe-31	24	20	the	the	DET
aijbe-31	24	21	public	public	ADJ
aijbe-31	24	22	company	company	NOUN
aijbe-31	24	23	accounting	accounting	NOUN
aijbe-31	24	24	oversight	oversight	NOUN
aijbe-31	24	25	board	board	PROPN
aijbe-31	24	26	(	(	PUNCT
aijbe-31	24	27	pcaob	pcaob	NOUN
aijbe-31	24	28	)	)	PUNCT
aijbe-31	24	29	to	to	PART
aijbe-31	24	30	oversee	oversee	VERB
aijbe-31	24	31	the	the	DET
aijbe-31	24	32	monetary	monetary	ADJ
aijbe-31	24	33	reporting	reporting	NOUN
aijbe-31	24	34	procedure	procedure	NOUN
aijbe-31	24	35	of	of	ADP
aijbe-31	24	36	public	public	ADJ
aijbe-31	24	37	companies	company	NOUN
aijbe-31	24	38	.	.	PUNCT
aijbe-31	25	1	similar	similar	ADJ
aijbe-31	25	2	regulatory	regulatory	ADJ
aijbe-31	25	3	reforms	reform	NOUN
aijbe-31	25	4	aimed	aim	VERB
aijbe-31	25	5	at	at	ADP
aijbe-31	25	6	bettering	better	VERB
aijbe-31	25	7	audit	audit	NOUN
aijbe-31	25	8	first	first	ADJ
aijbe-31	25	9	-	-	PUNCT
aijbe-31	25	10	class	class	NOUN
aijbe-31	25	11	and	and	CCONJ
aijbe-31	25	12	the	the	DET
aijbe-31	25	13	great	great	ADJ
aijbe-31	25	14	of	of	ADP
aijbe-31	25	15	annual	annual	ADJ
aijbe-31	25	16	economic	economic	ADJ
aijbe-31	25	17	statements	statement	NOUN
aijbe-31	25	18	produced	produce	VERB
aijbe-31	25	19	through	through	ADP
aijbe-31	25	20	public	public	ADJ
aijbe-31	25	21	companies	company	NOUN
aijbe-31	25	22	were	be	AUX
aijbe-31	25	23	also	also	ADV
aijbe-31	25	24	carried	carry	VERB
aijbe-31	25	25	out	out	ADP
aijbe-31	25	26	in	in	ADP
aijbe-31	25	27	the	the	DET
aijbe-31	25	28	uk	uk	PROPN
aijbe-31	25	29	,	,	PUNCT
aijbe-31	25	30	canada	canada	PROPN
aijbe-31	25	31	,	,	PUNCT
aijbe-31	25	32	malaysia	malaysia	PROPN
aijbe-31	25	33	,	,	PUNCT
aijbe-31	25	34	south	south	PROPN
aijbe-31	25	35	africa	africa	PROPN
aijbe-31	25	36	,	,	PUNCT
aijbe-31	25	37	and	and	CCONJ
aijbe-31	25	38	nigeria	nigeria	PROPN
aijbe-31	25	39	.	.	PUNCT
aijbe-31	26	1	however	however	ADV
aijbe-31	26	2	,	,	PUNCT
aijbe-31	26	3	despite	despite	SCONJ
aijbe-31	26	4	these	these	DET
aijbe-31	26	5	regulatory	regulatory	ADJ
aijbe-31	26	6	reforms	reform	NOUN
aijbe-31	26	7	to	to	PART
aijbe-31	26	8	mitigate	mitigate	VERB
aijbe-31	26	9	fraudulent	fraudulent	ADJ
aijbe-31	26	10	monetary	monetary	ADJ
aijbe-31	26	11	reports	report	NOUN
aijbe-31	26	12	,	,	PUNCT
aijbe-31	26	13	improve	improve	VERB
aijbe-31	26	14	audit	audit	NOUN
aijbe-31	26	15	exceptional	exceptional	ADJ
aijbe-31	26	16	and	and	CCONJ
aijbe-31	26	17	utilizing	utilize	VERB
aijbe-31	26	18	extension	extension	NOUN
aijbe-31	26	19	the	the	DET
aijbe-31	26	20	fine	fine	NOUN
aijbe-31	26	21	of	of	ADP
aijbe-31	26	22	posted	post	VERB
aijbe-31	26	23	accounting	accounting	NOUN
aijbe-31	26	24	reports	report	NOUN
aijbe-31	26	25	,	,	PUNCT
aijbe-31	26	26	accounting	accounting	NOUN
aijbe-31	26	27	scandals	scandal	NOUN
aijbe-31	26	28	and	and	CCONJ
aijbe-31	26	29	corporate	corporate	ADJ
aijbe-31	26	30	disasters	disaster	NOUN
aijbe-31	26	31	involving	involve	VERB
aijbe-31	26	32	especially	especially	ADV
aijbe-31	26	33	professional	professional	ADJ
aijbe-31	26	34	external	external	ADJ
aijbe-31	26	35	auditors	auditor	NOUN
aijbe-31	26	36	are	be	AUX
aijbe-31	26	37	still	still	ADV
aijbe-31	26	38	regularly	regularly	ADV
aijbe-31	26	39	occurring	occur	VERB
aijbe-31	26	40	globally	globally	ADV
aijbe-31	26	41	.	.	PUNCT
aijbe-31	27	1	this	this	PRON
aijbe-31	27	2	has	have	AUX
aijbe-31	27	3	attracted	attract	VERB
aijbe-31	27	4	the	the	DET
aijbe-31	27	5	attention	attention	NOUN
aijbe-31	27	6	of	of	ADP
aijbe-31	27	7	accounting	accounting	NOUN
aijbe-31	27	8	researchers	researcher	NOUN
aijbe-31	27	9	who	who	PRON
aijbe-31	27	10	sought	seek	VERB
aijbe-31	27	11	to	to	PART
aijbe-31	27	12	set	set	VERB
aijbe-31	27	13	up	up	ADP
aijbe-31	27	14	a	a	DET
aijbe-31	27	15	feasible	feasible	ADJ
aijbe-31	27	16	purpose	purpose	NOUN
aijbe-31	27	17	and	and	CCONJ
aijbe-31	27	18	impact	impact	NOUN
aijbe-31	27	19	connection	connection	NOUN
aijbe-31	27	20	between	between	ADP
aijbe-31	27	21	institutional	institutional	ADJ
aijbe-31	27	22	shareholding	shareholding	NOUN
aijbe-31	27	23	and	and	CCONJ
aijbe-31	27	24	possession	possession	NOUN
aijbe-31	27	25	awareness	awareness	NOUN
aijbe-31	27	26	on	on	ADP
aijbe-31	27	27	audit	audit	NOUN
aijbe-31	27	28	quality	quality	NOUN
aijbe-31	27	29	.	.	PUNCT
aijbe-31	28	1	institutional	institutional	ADJ
aijbe-31	28	2	shareholding	shareholding	NOUN
aijbe-31	28	3	and	and	CCONJ
aijbe-31	28	4	director	director	NOUN
aijbe-31	28	5	shareholding	shareholding	NOUN
aijbe-31	28	6	have	have	AUX
aijbe-31	28	7	also	also	ADV
aijbe-31	28	8	been	be	AUX
aijbe-31	28	9	a	a	DET
aijbe-31	28	10	central	central	ADJ
aijbe-31	28	11	problem	problem	NOUN
aijbe-31	28	12	in	in	ADP
aijbe-31	28	13	the	the	DET
aijbe-31	28	14	empirical	empirical	ADJ
aijbe-31	28	15	discussions	discussion	NOUN
aijbe-31	28	16	on	on	ADP
aijbe-31	28	17	the	the	DET
aijbe-31	28	18	interplay	interplay	NOUN
aijbe-31	28	19	between	between	ADP
aijbe-31	28	20	monitoring	monitor	VERB
aijbe-31	28	21	mechanism	mechanism	NOUN
aijbe-31	28	22	and	and	CCONJ
aijbe-31	28	23	audit	audit	NOUN
aijbe-31	28	24	quality	quality	NOUN
aijbe-31	28	25	.	.	PUNCT
aijbe-31	29	1	perhaps	perhaps	ADV
aijbe-31	29	2	,	,	PUNCT
aijbe-31	29	3	the	the	DET
aijbe-31	29	4	predominant	predominant	ADJ
aijbe-31	29	5	view	view	NOUN
aijbe-31	29	6	is	be	AUX
aijbe-31	29	7	that	that	SCONJ
aijbe-31	29	8	institutions	institution	NOUN
aijbe-31	29	9	have	have	VERB
aijbe-31	29	10	the	the	DET
aijbe-31	29	11	required	require	VERB
aijbe-31	29	12	resources	resource	NOUN
aijbe-31	29	13	and	and	CCONJ
aijbe-31	29	14	economic	economic	ADJ
aijbe-31	29	15	knowledge	knowledge	NOUN
aijbe-31	29	16	to	to	PART
aijbe-31	29	17	reveal	reveal	VERB
aijbe-31	29	18	and	and	CCONJ
aijbe-31	29	19	self	self	NOUN
aijbe-31	29	20	-	-	PUNCT
aijbe-31	29	21	discipline	discipline	NOUN
aijbe-31	29	22	managers	manager	NOUN
aijbe-31	29	23	and	and	CCONJ
aijbe-31	29	24	thereby	thereby	ADV
aijbe-31	29	25	lowering	lower	VERB
aijbe-31	29	26	company	company	NOUN
aijbe-31	29	27	problems	problem	NOUN
aijbe-31	29	28	.	.	PUNCT
aijbe-31	30	1	this	this	DET
aijbe-31	30	2	impact	impact	NOUN
aijbe-31	30	3	may	may	AUX
aijbe-31	30	4	also	also	ADV
aijbe-31	30	5	result	result	VERB
aijbe-31	30	6	in	in	ADP
aijbe-31	30	7	wonderful	wonderful	ADJ
aijbe-31	30	8	audit	audit	NOUN
aijbe-31	30	9	quality	quality	NOUN
aijbe-31	30	10	.	.	PUNCT
aijbe-31	31	1	on	on	ADP
aijbe-31	31	2	the	the	DET
aijbe-31	31	3	different	different	ADJ
aijbe-31	31	4	hand	hand	NOUN
aijbe-31	31	5	,	,	PUNCT
aijbe-31	31	6	discussions	discussion	NOUN
aijbe-31	31	7	on	on	ADP
aijbe-31	31	8	the	the	DET
aijbe-31	31	9	affiliation	affiliation	NOUN
aijbe-31	31	10	between	between	ADP
aijbe-31	31	11	director	director	NOUN
aijbe-31	31	12	shareholding	shareholding	NOUN
aijbe-31	31	13	and	and	CCONJ
aijbe-31	31	14	audit	audit	NOUN
aijbe-31	31	15	great	great	ADJ
aijbe-31	31	16	have	have	AUX
aijbe-31	31	17	also	also	ADV
aijbe-31	31	18	documented	document	VERB
aijbe-31	31	19	contradictory	contradictory	ADJ
aijbe-31	31	20	results	result	NOUN
aijbe-31	31	21	.	.	PUNCT
aijbe-31	32	1	two	two	NUM
aijbe-31	32	2	conflicting	conflict	VERB
aijbe-31	32	3	arguments	argument	NOUN
aijbe-31	32	4	appear	appear	VERB
aijbe-31	32	5	to	to	PART
aijbe-31	32	6	dominate	dominate	VERB
aijbe-31	32	7	these	these	DET
aijbe-31	32	8	discussions	discussion	NOUN
aijbe-31	32	9	.	.	PUNCT
aijbe-31	33	1	some	some	DET
aijbe-31	33	2	researchers	researcher	NOUN
aijbe-31	33	3	believe	believe	VERB
aijbe-31	33	4	that	that	SCONJ
aijbe-31	33	5	when	when	SCONJ
aijbe-31	33	6	owners	owner	NOUN
aijbe-31	33	7	pay	pay	VERB
aijbe-31	33	8	good	good	ADJ
aijbe-31	33	9	attention	attention	NOUN
aijbe-31	33	10	and	and	CCONJ
aijbe-31	33	11	concentrate	concentrate	VERB
aijbe-31	33	12	fully	fully	ADV
aijbe-31	33	13	on	on	ADP
aijbe-31	33	14	their	their	PRON
aijbe-31	33	15	investment	investment	NOUN
aijbe-31	33	16	it	it	PRON
aijbe-31	33	17	will	will	AUX
aijbe-31	33	18	drastically	drastically	ADV
aijbe-31	33	19	reduce	reduce	VERB
aijbe-31	33	20	mis	mis	PROPN
aijbe-31	33	21	appropriation	appropriation	NOUN
aijbe-31	33	22	and	and	CCONJ
aijbe-31	33	23	enhance	enhance	VERB
aijbe-31	33	24	audit	audit	NOUN
aijbe-31	33	25	quality	quality	NOUN
aijbe-31	33	26	because	because	SCONJ
aijbe-31	33	27	the	the	DET
aijbe-31	33	28	value	value	NOUN
aijbe-31	33	29	implication	implication	NOUN
aijbe-31	33	30	of	of	ADP
aijbe-31	33	31	their	their	PRON
aijbe-31	33	32	monitoring	monitoring	NOUN
aijbe-31	33	33	is	be	AUX
aijbe-31	33	34	less	less	ADJ
aijbe-31	33	35	than	than	ADP
aijbe-31	33	36	the	the	DET
aijbe-31	33	37	predicted	predict	VERB
aijbe-31	33	38	gain	gain	NOUN
aijbe-31	33	39	from	from	ADP
aijbe-31	33	40	their	their	PRON
aijbe-31	33	41	big	big	ADJ
aijbe-31	33	42	investments	investment	NOUN
aijbe-31	33	43	(	(	PUNCT
aijbe-31	33	44	klein	klein	PROPN
aijbe-31	33	45	,	,	PUNCT
aijbe-31	33	46	2002	2002	NUM
aijbe-31	33	47	)	)	PUNCT
aijbe-31	33	48	.	.	PUNCT
aijbe-31	34	1	on	on	ADP
aijbe-31	34	2	the	the	DET
aijbe-31	34	3	contrary	contrary	NOUN
aijbe-31	34	4	,	,	PUNCT
aijbe-31	34	5	chen	chen	PROPN
aijbe-31	34	6	,	,	PUNCT
aijbe-31	34	7	yen	yen	NOUN
aijbe-31	34	8	,	,	PUNCT
aijbe-31	34	9	and	and	CCONJ
aijbe-31	34	10	chang	chang	PROPN
aijbe-31	34	11	.	.	PUNCT
aijbe-31	34	12	(	(	PUNCT
aijbe-31	34	13	2007	2007	NUM
aijbe-31	34	14	)	)	PUNCT
aijbe-31	34	15	pointed	point	VERB
aijbe-31	34	16	out	out	ADP
aijbe-31	34	17	that	that	SCONJ
aijbe-31	34	18	audit	audit	NOUN
aijbe-31	34	19	quality	quality	NOUN
aijbe-31	34	20	is	be	AUX
aijbe-31	34	21	indeed	indeed	ADV
aijbe-31	34	22	weak	weak	ADJ
aijbe-31	34	23	and	and	CCONJ
aijbe-31	34	24	compromised	compromise	VERB
aijbe-31	34	25	when	when	SCONJ
aijbe-31	34	26	an	an	DET
aijbe-31	34	27	auditor	auditor	NOUN
aijbe-31	34	28	faces	face	VERB
aijbe-31	34	29	an	an	DET
aijbe-31	34	30	agency	agency	NOUN
aijbe-31	34	31	of	of	ADP
aijbe-31	34	32	controlled	control	VERB
aijbe-31	34	33	shareholders	shareholder	NOUN
aijbe-31	34	34	although	although	SCONJ
aijbe-31	34	35	,	,	PUNCT
aijbe-31	34	36	some	some	DET
aijbe-31	34	37	huge	huge	ADJ
aijbe-31	34	38	amount	amount	NOUN
aijbe-31	34	39	of	of	ADP
aijbe-31	34	40	research	research	NOUN
aijbe-31	34	41	exists	exist	VERB
aijbe-31	34	42	on	on	ADP
aijbe-31	34	43	the	the	DET
aijbe-31	34	44	relationship	relationship	NOUN
aijbe-31	34	45	between	between	ADP
aijbe-31	34	46	company	company	NOUN
aijbe-31	34	47	governance	governance	NOUN
aijbe-31	34	48	mechanisms	mechanism	NOUN
aijbe-31	34	49	and	and	CCONJ
aijbe-31	34	50	audit	audit	VERB
aijbe-31	34	51	excellent	excellent	ADJ
aijbe-31	34	52	(	(	PUNCT
aijbe-31	34	53	such	such	ADJ
aijbe-31	34	54	as	as	ADP
aijbe-31	34	55	abdullah	abdullah	PROPN
aijbe-31	34	56	2008	2008	NUM
aijbe-31	34	57	;	;	PUNCT
aijbe-31	34	58	sulong	sulong	PROPN
aijbe-31	34	59	,	,	PUNCT
aijbe-31	34	60	gardner	gardner	NOUN
aijbe-31	34	61	,	,	PUNCT
aijbe-31	34	62	hussin	hussin	PROPN
aijbe-31	34	63	,	,	PUNCT
aijbe-31	34	64	sanusi	sanusi	PROPN
aijbe-31	34	65	&	&	CCONJ
aijbe-31	34	66	mcgowan	mcgowan	PROPN
aijbe-31	34	67	2013	2013	NUM
aijbe-31	34	68	;	;	PUNCT
aijbe-31	34	69	alnawaiseh	alnawaiseh	PROPN
aijbe-31	34	70	,	,	PUNCT
aijbe-31	34	71	2006	2006	NUM
aijbe-31	34	72	,	,	PUNCT
aijbe-31	34	73	qasim	qasim	PROPN
aijbe-31	34	74	,	,	PUNCT
aijbe-31	34	75	(	(	PUNCT
aijbe-31	34	76	2011	2011	NUM
aijbe-31	34	77	;	;	PUNCT
aijbe-31	34	78	abolfazl	abolfazl	VERB
aijbe-31	34	79	,	,	PUNCT
aijbe-31	34	80	amir	amir	PROPN
aijbe-31	34	81	,	,	PUNCT
aijbe-31	34	82	noroozi	noroozi	PROPN
aijbe-31	34	83	mohammad	mohammad	PROPN
aijbe-31	34	84	&	&	CCONJ
aijbe-31	34	85	sahraneshinb	sahraneshinb	PROPN
aijbe-31	34	86	,	,	PUNCT
aijbe-31	34	87	2015	2015	NUM
aijbe-31	34	88	)	)	PUNCT
aijbe-31	34	89	,	,	PUNCT
aijbe-31	34	90	few	few	ADJ
aijbe-31	34	91	centered	center	VERB
aijbe-31	34	92	on	on	ADP
aijbe-31	34	93	the	the	DET
aijbe-31	34	94	effect	effect	NOUN
aijbe-31	34	95	of	of	ADP
aijbe-31	34	96	institutional	institutional	ADJ
aijbe-31	34	97	shareholding	shareholding	NOUN
aijbe-31	34	98	and	and	CCONJ
aijbe-31	34	99	ownership	ownership	NOUN
aijbe-31	34	100	awareness	awareness	NOUN
aijbe-31	34	101	on	on	ADP
aijbe-31	34	102	audit	audit	NOUN
aijbe-31	34	103	quality	quality	NOUN
aijbe-31	34	104	.	.	PUNCT
aijbe-31	35	1	whereas	whereas	SCONJ
aijbe-31	35	2	the	the	DET
aijbe-31	35	3	few	few	ADJ
aijbe-31	35	4	that	that	PRON
aijbe-31	35	5	exist	exist	VERB
aijbe-31	35	6	are	be	AUX
aijbe-31	35	7	mentioned	mention	VERB
aijbe-31	35	8	in	in	ADP
aijbe-31	35	9	the	the	DET
aijbe-31	35	10	light	light	NOUN
aijbe-31	35	11	of	of	ADP
aijbe-31	35	12	different	different	ADJ
aijbe-31	35	13	countries	country	NOUN
aijbe-31	35	14	,	,	PUNCT
aijbe-31	35	15	the	the	DET
aijbe-31	35	16	outcomes	outcome	NOUN
aijbe-31	35	17	are	be	AUX
aijbe-31	35	18	debatable	debatable	ADJ
aijbe-31	35	19	in	in	ADP
aijbe-31	35	20	the	the	DET
aijbe-31	35	21	nigerian	nigerian	ADJ
aijbe-31	35	22	perspective	perspective	NOUN
aijbe-31	35	23	given	give	VERB
aijbe-31	35	24	the	the	DET
aijbe-31	35	25	dissimilarities	dissimilarity	NOUN
aijbe-31	35	26	like	like	ADP
aijbe-31	35	27	monitoring	monitor	VERB
aijbe-31	35	28	structures	structure	NOUN
aijbe-31	35	29	.	.	PUNCT
aijbe-31	36	1	similarly	similarly	ADV
aijbe-31	36	2	,	,	PUNCT
aijbe-31	36	3	the	the	DET
aijbe-31	36	4	outcomes	outcome	NOUN
aijbe-31	36	5	that	that	PRON
aijbe-31	36	6	are	be	AUX
aijbe-31	36	7	got	get	VERB
aijbe-31	36	8	from	from	ADP
aijbe-31	36	9	samples	sample	NOUN
aijbe-31	36	10	drawn	draw	VERB
aijbe-31	36	11	from	from	ADP
aijbe-31	36	12	several	several	ADJ
aijbe-31	36	13	sectors	sector	NOUN
aijbe-31	36	14	of	of	ADP
aijbe-31	36	15	the	the	DET
aijbe-31	36	16	economy	economy	NOUN
aijbe-31	36	17	to	to	PART
aijbe-31	36	18	learn	learn	VERB
aijbe-31	36	19	about	about	ADP
aijbe-31	36	20	phenomena	phenomenon	NOUN
aijbe-31	36	21	spotlight	spotlight	VERB
aijbe-31	36	22	the	the	DET
aijbe-31	36	23	feasible	feasible	ADJ
aijbe-31	36	24	implication	implication	NOUN
aijbe-31	36	25	of	of	ADP
aijbe-31	36	26	such	such	ADJ
aijbe-31	36	27	phenomena	phenomenon	NOUN
aijbe-31	36	28	on	on	ADP
aijbe-31	36	29	unique	unique	ADJ
aijbe-31	36	30	industries	industry	NOUN
aijbe-31	36	31	within	within	ADP
aijbe-31	36	32	the	the	DET
aijbe-31	36	33	sample	sample	NOUN
aijbe-31	36	34	.	.	PUNCT
aijbe-31	37	1	therefore	therefore	ADV
aijbe-31	37	2	,	,	PUNCT
aijbe-31	37	3	the	the	DET
aijbe-31	37	4	decision	decision	NOUN
aijbe-31	37	5	to	to	PART
aijbe-31	37	6	focal	focal	ADJ
aijbe-31	37	7	point	point	NOUN
aijbe-31	37	8	on	on	ADP
aijbe-31	37	9	the	the	DET
aijbe-31	37	10	quoted	quote	VERB
aijbe-31	37	11	oil	oil	NOUN
aijbe-31	37	12	and	and	CCONJ
aijbe-31	37	13	fuel	fuel	NOUN
aijbe-31	37	14	organizations	organization	NOUN
aijbe-31	37	15	in	in	ADP
aijbe-31	37	16	nigeria	nigeria	PROPN
aijbe-31	37	17	.	.	PUNCT
aijbe-31	38	1	in	in	ADP
aijbe-31	38	2	nigeria	nigeria	PROPN
aijbe-31	38	3	,	,	PUNCT
aijbe-31	38	4	the	the	DET
aijbe-31	38	5	oil	oil	NOUN
aijbe-31	38	6	and	and	CCONJ
aijbe-31	38	7	gas	gas	NOUN
aijbe-31	38	8	sector	sector	NOUN
aijbe-31	38	9	are	be	AUX
aijbe-31	38	10	pivotal	pivotal	ADJ
aijbe-31	38	11	to	to	ADP
aijbe-31	38	12	economic	economic	ADJ
aijbe-31	38	13	progress	progress	NOUN
aijbe-31	38	14	for	for	ADP
aijbe-31	38	15	the	the	DET
aijbe-31	38	16	reason	reason	NOUN
aijbe-31	38	17	that	that	SCONJ
aijbe-31	38	18	the	the	DET
aijbe-31	38	19	bulk	bulk	NOUN
aijbe-31	38	20	of	of	ADP
aijbe-31	38	21	the	the	DET
aijbe-31	38	22	revenue	revenue	NOUN
aijbe-31	38	23	is	be	AUX
aijbe-31	38	24	generated	generate	VERB
aijbe-31	38	25	from	from	ADP
aijbe-31	38	26	this	this	DET
aijbe-31	38	27	sector	sector	NOUN
aijbe-31	38	28	.	.	PUNCT
aijbe-31	39	1	it	it	PRON
aijbe-31	39	2	is	be	AUX
aijbe-31	39	3	anticipated	anticipate	VERB
aijbe-31	39	4	that	that	SCONJ
aijbe-31	39	5	this	this	DET
aijbe-31	39	6	quarter	quarter	NOUN
aijbe-31	39	7	ought	ought	AUX
aijbe-31	39	8	to	to	PART
aijbe-31	39	9	acquire	acquire	VERB
aijbe-31	39	10	the	the	DET
aijbe-31	39	11	most	most	ADJ
aijbe-31	39	12	interest	interest	NOUN
aijbe-31	39	13	in	in	ADP
aijbe-31	39	14	phrases	phrase	NOUN
aijbe-31	39	15	of	of	ADP
aijbe-31	39	16	monitoring	monitoring	NOUN
aijbe-31	39	17	and	and	CCONJ
aijbe-31	39	18	supervision	supervision	NOUN
aijbe-31	39	19	given	give	VERB
aijbe-31	39	20	its	its	PRON
aijbe-31	39	21	economic	economic	ADJ
aijbe-31	39	22	importance	importance	NOUN
aijbe-31	39	23	.	.	PUNCT
aijbe-31	40	1	it	it	PRON
aijbe-31	40	2	is	be	AUX
aijbe-31	40	3	towards	towards	ADP
aijbe-31	40	4	the	the	DET
aijbe-31	40	5	backdrop	backdrop	NOUN
aijbe-31	40	6	that	that	SCONJ
aijbe-31	40	7	this	this	PRON
aijbe-31	40	8	finds	find	VERB
aijbe-31	40	9	out	out	ADP
aijbe-31	40	10	about	about	ADP
aijbe-31	40	11	empirically	empirically	ADV
aijbe-31	40	12	the	the	DET
aijbe-31	40	13	effect	effect	NOUN
aijbe-31	40	14	of	of	ADP
aijbe-31	40	15	institutional	institutional	ADJ
aijbe-31	40	16	shareholding	shareholding	NOUN
aijbe-31	40	17	and	and	CCONJ
aijbe-31	40	18	director	director	NOUN
aijbe-31	40	19	shareholding	shareholding	NOUN
aijbe-31	40	20	on	on	ADP
aijbe-31	40	21	audit	audit	NOUN
aijbe-31	40	22	quality	quality	NOUN
aijbe-31	40	23	of	of	ADP
aijbe-31	40	24	listed	list	VERB
aijbe-31	40	25	oil	oil	NOUN
aijbe-31	40	26	and	and	CCONJ
aijbe-31	40	27	gas	gas	NOUN
aijbe-31	40	28	corporations	corporation	NOUN
aijbe-31	40	29	in	in	ADP
aijbe-31	40	30	nigeria	nigeria	PROPN
aijbe-31	40	31	.	.	PUNCT
aijbe-31	41	1	therefore	therefore	ADV
aijbe-31	41	2	,	,	PUNCT
aijbe-31	41	3	the	the	DET
aijbe-31	41	4	objective	objective	NOUN
aijbe-31	41	5	of	of	ADP
aijbe-31	41	6	this	this	DET
aijbe-31	41	7	study	study	NOUN
aijbe-31	41	8	is	be	AUX
aijbe-31	41	9	to	to	PART
aijbe-31	41	10	observe	observe	VERB
aijbe-31	41	11	the	the	DET
aijbe-31	41	12	sagir	sagir	PROPN
aijbe-31	41	13	lawal	lawal	NOUN
aijbe-31	41	14	(	(	PUNCT
aijbe-31	41	15	2023	2023	NUM
aijbe-31	41	16	)	)	PUNCT
aijbe-31	41	17	3	3	NUM
aijbe-31	41	18	american	american	ADJ
aijbe-31	41	19	interdisciplinary	interdisciplinary	ADJ
aijbe-31	41	20	journal	journal	NOUN
aijbe-31	41	21	of	of	ADP
aijbe-31	41	22	business	business	NOUN
aijbe-31	41	23	and	and	CCONJ
aijbe-31	41	24	economics	economic	NOUN
aijbe-31	41	25	|	|	ADV
aijbe-31	41	26	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	PUNCT
aijbe-31	41	27	impact	impact	NOUN
aijbe-31	41	28	of	of	ADP
aijbe-31	41	29	institutional	institutional	ADJ
aijbe-31	41	30	shareholding	shareholding	NOUN
aijbe-31	41	31	and	and	CCONJ
aijbe-31	41	32	ownership	ownership	NOUN
aijbe-31	41	33	attention	attention	NOUN
aijbe-31	41	34	on	on	ADP
aijbe-31	41	35	audit	audit	NOUN
aijbe-31	41	36	quality	quality	NOUN
aijbe-31	41	37	of	of	ADP
aijbe-31	41	38	listed	list	VERB
aijbe-31	41	39	oil	oil	NOUN
aijbe-31	41	40	and	and	CCONJ
aijbe-31	41	41	gas	gas	NOUN
aijbe-31	41	42	groups	group	NOUN
aijbe-31	41	43	in	in	ADP
aijbe-31	41	44	nigeria	nigeria	PROPN
aijbe-31	41	45	.	.	PUNCT
aijbe-31	42	1	to	to	PART
aijbe-31	42	2	acquire	acquire	VERB
aijbe-31	42	3	this	this	DET
aijbe-31	42	4	objective	objective	NOUN
aijbe-31	42	5	,	,	PUNCT
aijbe-31	42	6	it	it	PRON
aijbe-31	42	7	is	be	AUX
aijbe-31	42	8	hence	hence	ADV
aijbe-31	42	9	hypothesized	hypothesize	VERB
aijbe-31	42	10	that	that	SCONJ
aijbe-31	42	11	:	:	PUNCT
aijbe-31	42	12	h01	h01	NOUN
aijbe-31	42	13	:	:	PUNCT
aijbe-31	42	14	institutional	institutional	ADJ
aijbe-31	42	15	shareholding	shareholding	NOUN
aijbe-31	42	16	has	have	VERB
aijbe-31	42	17	no	no	DET
aijbe-31	42	18	widespread	widespread	ADJ
aijbe-31	42	19	impact	impact	NOUN
aijbe-31	42	20	on	on	ADP
aijbe-31	42	21	audit	audit	NOUN
aijbe-31	42	22	high	high	ADJ
aijbe-31	42	23	-	-	PUNCT
aijbe-31	42	24	quality	quality	NOUN
aijbe-31	42	25	of	of	ADP
aijbe-31	42	26	listed	list	VERB
aijbe-31	42	27	oil	oil	NOUN
aijbe-31	42	28	and	and	CCONJ
aijbe-31	42	29	gas	gas	NOUN
aijbe-31	42	30	companies	company	NOUN
aijbe-31	42	31	in	in	ADP
aijbe-31	42	32	nigeria	nigeria	PROPN
aijbe-31	42	33	2.0	2.0	NUM
aijbe-31	42	34	literature	literature	NOUN
aijbe-31	42	35	review	review	VERB
aijbe-31	42	36	2.1	2.1	NUM
aijbe-31	42	37	institutional	institutional	ADJ
aijbe-31	42	38	shareholding	shareholding	NOUN
aijbe-31	42	39	institutional	institutional	ADJ
aijbe-31	42	40	ownership	ownership	NOUN
aijbe-31	42	41	refers	refer	VERB
aijbe-31	42	42	to	to	ADP
aijbe-31	42	43	the	the	DET
aijbe-31	42	44	stake	stake	NOUN
aijbe-31	42	45	in	in	ADP
aijbe-31	42	46	a	a	DET
aijbe-31	42	47	company	company	NOUN
aijbe-31	42	48	that	that	PRON
aijbe-31	42	49	is	be	AUX
aijbe-31	42	50	held	hold	VERB
aijbe-31	42	51	by	by	ADP
aijbe-31	42	52	large	large	ADJ
aijbe-31	42	53	financial	financial	ADJ
aijbe-31	42	54	organizations	organization	NOUN
aijbe-31	42	55	such	such	ADJ
aijbe-31	42	56	as	as	ADP
aijbe-31	42	57	banks	bank	NOUN
aijbe-31	42	58	,	,	PUNCT
aijbe-31	42	59	investment	investment	NOUN
aijbe-31	42	60	companies	company	NOUN
aijbe-31	42	61	and	and	CCONJ
aijbe-31	42	62	insurance	insurance	NOUN
aijbe-31	42	63	companies	company	NOUN
aijbe-31	42	64	.	.	PUNCT
aijbe-31	43	1	institutional	institutional	ADJ
aijbe-31	43	2	shareholders	shareholder	NOUN
aijbe-31	43	3	generally	generally	ADV
aijbe-31	43	4	purchase	purchase	VERB
aijbe-31	43	5	large	large	ADJ
aijbe-31	43	6	blocksof	blocksof	VERB
aijbe-31	43	7	a	a	DET
aijbe-31	43	8	company	company	NOUN
aijbe-31	43	9	’s	’s	PART
aijbe-31	43	10	outstanding	outstanding	ADJ
aijbe-31	43	11	shares	share	NOUN
aijbe-31	43	12	and	and	CCONJ
aijbe-31	43	13	can	can	AUX
aijbe-31	43	14	exert	exert	VERB
aijbe-31	43	15	considerable	considerable	ADJ
aijbe-31	43	16	influence	influence	NOUN
aijbe-31	43	17	upon	upon	SCONJ
aijbe-31	43	18	its	its	PRON
aijbe-31	43	19	management	management	NOUN
aijbe-31	43	20	.	.	PUNCT
aijbe-31	44	1	jensen	jensen	PROPN
aijbe-31	44	2	and	and	CCONJ
aijbe-31	44	3	meckling	meckling	NOUN
aijbe-31	44	4	(	(	PUNCT
aijbe-31	44	5	1976	1976	NUM
aijbe-31	44	6	)	)	PUNCT
aijbe-31	44	7	claimed	claim	VERB
aijbe-31	44	8	that	that	SCONJ
aijbe-31	44	9	institutional	institutional	ADJ
aijbe-31	44	10	shareholding	shareholding	NOUN
aijbe-31	44	11	has	have	VERB
aijbe-31	44	12	a	a	DET
aijbe-31	44	13	very	very	ADV
aijbe-31	44	14	extensive	extensive	ADJ
aijbe-31	44	15	function	function	NOUN
aijbe-31	44	16	in	in	ADP
aijbe-31	44	17	minimizing	minimize	VERB
aijbe-31	44	18	agency	agency	NOUN
aijbe-31	44	19	conflicts	conflict	NOUN
aijbe-31	44	20	between	between	ADP
aijbe-31	44	21	managers	manager	NOUN
aijbe-31	44	22	and	and	CCONJ
aijbe-31	44	23	shareholders	shareholder	NOUN
aijbe-31	44	24	.	.	PUNCT
aijbe-31	45	1	the	the	DET
aijbe-31	45	2	existence	existence	NOUN
aijbe-31	45	3	of	of	ADP
aijbe-31	45	4	institutional	institutional	ADJ
aijbe-31	45	5	shareholding	shareholding	NOUN
aijbe-31	45	6	is	be	AUX
aijbe-31	45	7	considered	consider	VERB
aijbe-31	45	8	successful	successful	ADJ
aijbe-31	45	9	in	in	ADP
aijbe-31	45	10	being	be	AUX
aijbe-31	45	11	a	a	DET
aijbe-31	45	12	highquality	highquality	NOUN
aijbe-31	45	13	monitoring	monitoring	NOUN
aijbe-31	45	14	device	device	NOUN
aijbe-31	45	15	in	in	ADP
aijbe-31	45	16	any	any	DET
aijbe-31	45	17	choice	choice	NOUN
aijbe-31	45	18	taken	take	VERB
aijbe-31	45	19	through	through	ADP
aijbe-31	45	20	the	the	DET
aijbe-31	45	21	manager	manager	NOUN
aijbe-31	45	22	.	.	PUNCT
aijbe-31	46	1	the	the	DET
aijbe-31	46	2	agency	agency	NOUN
aijbe-31	46	3	concept	concept	NOUN
aijbe-31	46	4	suggests	suggest	VERB
aijbe-31	46	5	that	that	SCONJ
aijbe-31	46	6	monitoring	monitoring	NOUN
aijbe-31	46	7	via	via	ADP
aijbe-31	46	8	institutional	institutional	ADJ
aijbe-31	46	9	possession	possession	NOUN
aijbe-31	46	10	can	can	AUX
aijbe-31	46	11	be	be	AUX
aijbe-31	46	12	a	a	DET
aijbe-31	46	13	vital	vital	ADJ
aijbe-31	46	14	governance	governance	NOUN
aijbe-31	46	15	mechanism	mechanism	NOUN
aijbe-31	46	16	.	.	PUNCT
aijbe-31	47	1	institutional	institutional	ADJ
aijbe-31	47	2	buyers	buyer	NOUN
aijbe-31	47	3	can	can	AUX
aijbe-31	47	4	provide	provide	VERB
aijbe-31	47	5	energetic	energetic	ADJ
aijbe-31	47	6	monitoring	monitoring	NOUN
aijbe-31	47	7	that	that	PRON
aijbe-31	47	8	is	be	AUX
aijbe-31	47	9	hard	hard	ADJ
aijbe-31	47	10	for	for	ADP
aijbe-31	47	11	smaller	small	ADJ
aijbe-31	47	12	,	,	PUNCT
aijbe-31	47	13	more	more	ADV
aijbe-31	47	14	passive	passive	ADJ
aijbe-31	47	15	or	or	CCONJ
aijbe-31	47	16	less	less	ADV
aijbe-31	47	17	-	-	PUNCT
aijbe-31	47	18	informed	inform	VERB
aijbe-31	47	19	investors	investor	NOUN
aijbe-31	47	20	(	(	PUNCT
aijbe-31	47	21	almazan	almazan	PROPN
aijbe-31	47	22	,	,	PUNCT
aijbe-31	47	23	hartzell	hartzell	PROPN
aijbe-31	47	24	&	&	CCONJ
aijbe-31	47	25	starks	stark	NOUN
aijbe-31	47	26	2005	2005	NUM
aijbe-31	47	27	,	,	PUNCT
aijbe-31	47	28	,	,	PUNCT
aijbe-31	47	29	david	david	PROPN
aijbe-31	47	30	&	&	CCONJ
aijbe-31	47	31	ahmed	ahmed	PROPN
aijbe-31	47	32	2020	2020	NUM
aijbe-31	47	33	)	)	PUNCT
aijbe-31	47	34	.	.	PUNCT
aijbe-31	48	1	moreover	moreover	ADV
aijbe-31	48	2	,	,	PUNCT
aijbe-31	48	3	institutional	institutional	ADJ
aijbe-31	48	4	traders	trader	NOUN
aijbe-31	48	5	have	have	VERB
aijbe-31	48	6	the	the	DET
aijbe-31	48	7	opportunity	opportunity	NOUN
aijbe-31	48	8	,	,	PUNCT
aijbe-31	48	9	resources	resource	NOUN
aijbe-31	48	10	,	,	PUNCT
aijbe-31	48	11	and	and	CCONJ
aijbe-31	48	12	capacity	capacity	NOUN
aijbe-31	48	13	to	to	PART
aijbe-31	48	14	reveal	reveal	VERB
aijbe-31	48	15	managers	manager	NOUN
aijbe-31	48	16	.	.	PUNCT
aijbe-31	49	1	therefore	therefore	ADV
aijbe-31	49	2	,	,	PUNCT
aijbe-31	49	3	efficient	efficient	ADJ
aijbe-31	49	4	monitoring	monitoring	NOUN
aijbe-31	49	5	suggests	suggest	VERB
aijbe-31	49	6	that	that	SCONJ
aijbe-31	49	7	institutional	institutional	ADJ
aijbe-31	49	8	possession	possession	NOUN
aijbe-31	49	9	is	be	AUX
aijbe-31	49	10	related	relate	VERB
aijbe-31	49	11	to	to	ADP
aijbe-31	49	12	better	well	ADJ
aijbe-31	49	13	monitoring	monitoring	NOUN
aijbe-31	49	14	of	of	ADP
aijbe-31	49	15	management	management	NOUN
aijbe-31	49	16	activities	activity	NOUN
aijbe-31	49	17	,	,	PUNCT
aijbe-31	49	18	lowering	lower	VERB
aijbe-31	49	19	the	the	DET
aijbe-31	49	20	capability	capability	NOUN
aijbe-31	49	21	of	of	ADP
aijbe-31	49	22	managers	manager	NOUN
aijbe-31	49	23	to	to	PART
aijbe-31	49	24	opportunistically	opportunistically	ADV
aijbe-31	49	25	manipulate	manipulate	VERB
aijbe-31	49	26	earnings	earning	NOUN
aijbe-31	49	27	.	.	PUNCT
aijbe-31	50	1	the	the	DET
aijbe-31	50	2	environment	environment	NOUN
aijbe-31	50	3	-	-	PUNCT
aijbe-31	50	4	friendly	friendly	ADJ
aijbe-31	50	5	monitoring	monitoring	NOUN
aijbe-31	50	6	assumption	assumption	NOUN
aijbe-31	50	7	suggests	suggest	VERB
aijbe-31	50	8	an	an	DET
aijbe-31	50	9	inverse	inverse	NOUN
aijbe-31	50	10	relationship	relationship	NOUN
aijbe-31	50	11	between	between	ADP
aijbe-31	50	12	a	a	DET
aijbe-31	50	13	firm	firm	NOUN
aijbe-31	50	14	's	's	PART
aijbe-31	50	15	revenue	revenue	NOUN
aijbe-31	50	16	management	management	NOUN
aijbe-31	50	17	recreation	recreation	NOUN
aijbe-31	50	18	and	and	CCONJ
aijbe-31	50	19	its	its	PRON
aijbe-31	50	20	institutional	institutional	ADJ
aijbe-31	50	21	share	share	NOUN
aijbe-31	50	22	ownership	ownership	NOUN
aijbe-31	50	23	.	.	PUNCT
aijbe-31	51	1	in	in	ADP
aijbe-31	51	2	this	this	DET
aijbe-31	51	3	vein	vein	NOUN
aijbe-31	51	4	,	,	PUNCT
aijbe-31	51	5	numerous	numerous	ADJ
aijbe-31	51	6	researches	research	NOUN
aijbe-31	51	7	documented	document	VERB
aijbe-31	51	8	that	that	SCONJ
aijbe-31	51	9	institutional	institutional	ADJ
aijbe-31	51	10	possession	possession	NOUN
aijbe-31	51	11	prevents	prevent	VERB
aijbe-31	51	12	managers	manager	NOUN
aijbe-31	51	13	to	to	PART
aijbe-31	51	14	opportunistically	opportunistically	ADV
aijbe-31	51	15	interact	interact	VERB
aijbe-31	51	16	in	in	ADP
aijbe-31	51	17	revenue	revenue	NOUN
aijbe-31	51	18	management	management	NOUN
aijbe-31	51	19	(	(	PUNCT
aijbe-31	51	20	ebrahim	ebrahim	PROPN
aijbe-31	51	21	,	,	PUNCT
aijbe-31	51	22	2007	2007	NUM
aijbe-31	51	23	;	;	PUNCT
aijbe-31	51	24	koh	koh	PROPN
aijbe-31	51	25	,	,	PUNCT
aijbe-31	51	26	2003	2003	NUM
aijbe-31	51	27	)	)	PUNCT
aijbe-31	51	28	.	.	PUNCT
aijbe-31	52	1	considering	consider	VERB
aijbe-31	52	2	the	the	DET
aijbe-31	52	3	significance	significance	NOUN
aijbe-31	52	4	of	of	ADP
aijbe-31	52	5	corporate	corporate	ADJ
aijbe-31	52	6	governance	governance	NOUN
aijbe-31	52	7	in	in	ADP
aijbe-31	52	8	the	the	DET
aijbe-31	52	9	firm	firm	NOUN
aijbe-31	52	10	's	's	PART
aijbe-31	52	11	management	management	NOUN
aijbe-31	52	12	,	,	PUNCT
aijbe-31	52	13	shareholder	shareholder	NOUN
aijbe-31	52	14	's	's	PART
aijbe-31	52	15	lively	lively	ADJ
aijbe-31	52	16	participation	participation	NOUN
aijbe-31	52	17	in	in	ADP
aijbe-31	52	18	monitoring	monitor	VERB
aijbe-31	52	19	administration	administration	NOUN
aijbe-31	52	20	functions	function	NOUN
aijbe-31	52	21	is	be	AUX
aijbe-31	52	22	important	important	ADJ
aijbe-31	52	23	to	to	PART
aijbe-31	52	24	ensure	ensure	VERB
aijbe-31	52	25	exact	exact	ADJ
aijbe-31	52	26	corporate	corporate	ADJ
aijbe-31	52	27	governance	governance	NOUN
aijbe-31	52	28	practices	practice	NOUN
aijbe-31	52	29	.	.	PUNCT
aijbe-31	53	1	to	to	ADP
aijbe-31	53	2	date	date	NOUN
aijbe-31	53	3	,	,	PUNCT
aijbe-31	53	4	institutional	institutional	ADJ
aijbe-31	53	5	investors‟	investors‟	NUM
aijbe-31	53	6	participation	participation	NOUN
aijbe-31	53	7	has	have	AUX
aijbe-31	53	8	emerged	emerge	VERB
aijbe-31	53	9	as	as	ADP
aijbe-31	53	10	an	an	DET
aijbe-31	53	11	important	important	ADJ
aijbe-31	53	12	pressure	pressure	NOUN
aijbe-31	53	13	include	include	VERB
aijbe-31	53	14	monitoring	monitor	VERB
aijbe-31	53	15	to	to	PART
aijbe-31	53	16	serve	serve	VERB
aijbe-31	53	17	as	as	ADP
aijbe-31	53	18	mechanisms	mechanism	NOUN
aijbe-31	53	19	to	to	PART
aijbe-31	53	20	shield	shield	VERB
aijbe-31	53	21	minority	minority	NOUN
aijbe-31	53	22	shareholder	shareholder	NOUN
aijbe-31	53	23	's	's	PART
aijbe-31	53	24	interest	interest	NOUN
aijbe-31	53	25	.	.	PUNCT
aijbe-31	54	1	the	the	DET
aijbe-31	54	2	significant	significant	ADJ
aijbe-31	54	3	extend	extend	NOUN
aijbe-31	54	4	in	in	ADP
aijbe-31	54	5	the	the	DET
aijbe-31	54	6	institutional	institutional	ADJ
aijbe-31	54	7	investors‟	investors‟	PROPN
aijbe-31	54	8	shareholdings	shareholding	NOUN
aijbe-31	54	9	have	have	AUX
aijbe-31	54	10	led	lead	VERB
aijbe-31	54	11	to	to	ADP
aijbe-31	54	12	the	the	DET
aijbe-31	54	13	formation	formation	NOUN
aijbe-31	54	14	of	of	ADP
aijbe-31	54	15	a	a	DET
aijbe-31	54	16	large	large	ADJ
aijbe-31	54	17	and	and	CCONJ
aijbe-31	54	18	powerful	powerful	ADJ
aijbe-31	54	19	constituency	constituency	NOUN
aijbe-31	54	20	to	to	PART
aijbe-31	54	21	play	play	VERB
aijbe-31	54	22	a	a	DET
aijbe-31	54	23	large	large	ADJ
aijbe-31	54	24	role	role	NOUN
aijbe-31	54	25	in	in	ADP
aijbe-31	54	26	company	company	NOUN
aijbe-31	54	27	governance	governance	NOUN
aijbe-31	54	28	.	.	PUNCT
aijbe-31	55	1	earnings	earning	NOUN
aijbe-31	55	2	information	information	NOUN
aijbe-31	55	3	,	,	PUNCT
aijbe-31	55	4	as	as	ADP
aijbe-31	55	5	part	part	NOUN
aijbe-31	55	6	of	of	ADP
aijbe-31	55	7	accounting	accounting	NOUN
aijbe-31	55	8	information	information	NOUN
aijbe-31	55	9	,	,	PUNCT
aijbe-31	55	10	presents	present	VERB
aijbe-31	55	11	traders	trader	NOUN
aijbe-31	55	12	with	with	ADP
aijbe-31	55	13	relevant	relevant	ADJ
aijbe-31	55	14	information	information	NOUN
aijbe-31	55	15	that	that	PRON
aijbe-31	55	16	would	would	AUX
aijbe-31	55	17	help	help	VERB
aijbe-31	55	18	them	they	PRON
aijbe-31	55	19	in	in	ADP
aijbe-31	55	20	making	make	VERB
aijbe-31	55	21	correct	correct	ADJ
aijbe-31	55	22	asset	asset	NOUN
aijbe-31	55	23	pricing	pricing	NOUN
aijbe-31	55	24	and	and	CCONJ
aijbe-31	55	25	funding	funding	NOUN
aijbe-31	55	26	choices	choice	NOUN
aijbe-31	55	27	(	(	PUNCT
aijbe-31	55	28	yuan	yuan	NOUN
aijbe-31	55	29	&	&	CCONJ
aijbe-31	55	30	jaing	jaing	PROPN
aijbe-31	55	31	,	,	PUNCT
aijbe-31	55	32	2008	2008	NUM
aijbe-31	55	33	)	)	PUNCT
aijbe-31	55	34	.	.	PUNCT
aijbe-31	56	1	the	the	DET
aijbe-31	56	2	active	active	ADJ
aijbe-31	56	3	monitoring	monitoring	NOUN
aijbe-31	56	4	hypothesis	hypothesis	NOUN
aijbe-31	56	5	views	view	VERB
aijbe-31	56	6	institutional	institutional	ADJ
aijbe-31	56	7	investors	investor	NOUN
aijbe-31	56	8	as	as	ADP
aijbe-31	56	9	long	long	ADJ
aijbe-31	56	10	-	-	PUNCT
aijbe-31	56	11	term	term	NOUN
aijbe-31	56	12	buyers	buyer	NOUN
aijbe-31	56	13	with	with	ADP
aijbe-31	56	14	raving	rave	VERB
aijbe-31	56	15	incentives	incentive	NOUN
aijbe-31	56	16	and	and	CCONJ
aijbe-31	56	17	motivations	motivation	NOUN
aijbe-31	56	18	to	to	PART
aijbe-31	56	19	closely	closely	ADV
aijbe-31	56	20	display	display	VERB
aijbe-31	56	21	administration	administration	NOUN
aijbe-31	56	22	motion	motion	NOUN
aijbe-31	56	23	(	(	PUNCT
aijbe-31	56	24	jung	jung	PROPN
aijbe-31	56	25	&	&	CCONJ
aijbe-31	56	26	kown	kown	PROPN
aijbe-31	56	27	,	,	PUNCT
aijbe-31	56	28	2002	2002	NUM
aijbe-31	56	29	)	)	PUNCT
aijbe-31	56	30	.	.	PUNCT
aijbe-31	57	1	however	however	ADV
aijbe-31	57	2	,	,	PUNCT
aijbe-31	57	3	some	some	PRON
aijbe-31	57	4	argue	argue	VERB
aijbe-31	57	5	that	that	SCONJ
aijbe-31	57	6	institutional	institutional	ADJ
aijbe-31	57	7	traders	trader	NOUN
aijbe-31	57	8	do	do	AUX
aijbe-31	57	9	now	now	ADV
aijbe-31	57	10	not	not	PART
aijbe-31	57	11	play	play	VERB
aijbe-31	57	12	an	an	DET
aijbe-31	57	13	energetic	energetic	ADJ
aijbe-31	57	14	role	role	NOUN
aijbe-31	57	15	in	in	ADP
aijbe-31	57	16	monitoring	monitor	VERB
aijbe-31	57	17	administration	administration	NOUN
aijbe-31	57	18	activities	activity	NOUN
aijbe-31	57	19	(	(	PUNCT
aijbe-31	57	20	claessens	claessen	NOUN
aijbe-31	57	21	&	&	CCONJ
aijbe-31	57	22	fan	fan	PROPN
aijbe-31	57	23	,	,	PUNCT
aijbe-31	57	24	2002	2002	NUM
aijbe-31	57	25	;	;	PUNCT
aijbe-31	57	26	porter	porter	NOUN
aijbe-31	57	27	,	,	PUNCT
aijbe-31	57	28	1992	1992	NUM
aijbe-31	57	29	)	)	PUNCT
aijbe-31	57	30	.	.	PUNCT
aijbe-31	58	1	according	accord	VERB
aijbe-31	58	2	to	to	ADP
aijbe-31	58	3	duggal	duggal	ADJ
aijbe-31	58	4	and	and	CCONJ
aijbe-31	58	5	millar	millar	ADJ
aijbe-31	58	6	(	(	PUNCT
aijbe-31	58	7	1999	1999	NUM
aijbe-31	58	8	)	)	PUNCT
aijbe-31	58	9	,	,	PUNCT
aijbe-31	58	10	'	'	PUNCT
aijbe-31	58	11	institutional	institutional	ADJ
aijbe-31	58	12	buyers	buyer	NOUN
aijbe-31	58	13	are	be	AUX
aijbe-31	58	14	passive	passive	ADJ
aijbe-31	58	15	buyers	buyer	NOUN
aijbe-31	58	16	who	who	PRON
aijbe-31	58	17	are	be	AUX
aijbe-31	58	18	greater	great	ADJ
aijbe-31	58	19	likely	likely	ADJ
aijbe-31	58	20	to	to	PART
aijbe-31	58	21	promote	promote	VERB
aijbe-31	58	22	their	their	PRON
aijbe-31	58	23	holdings	holding	NOUN
aijbe-31	58	24	in	in	ADP
aijbe-31	58	25	poorly	poorly	ADV
aijbe-31	58	26	performing	perform	VERB
aijbe-31	58	27	companies	company	NOUN
aijbe-31	58	28	than	than	SCONJ
aijbe-31	58	29	to	to	PART
aijbe-31	58	30	use	use	VERB
aijbe-31	58	31	up	up	ADP
aijbe-31	58	32	their	their	PRON
aijbe-31	58	33	resources	resource	NOUN
aijbe-31	58	34	in	in	ADP
aijbe-31	58	35	monitoring	monitor	VERB
aijbe-31	58	36	and	and	CCONJ
aijbe-31	58	37	improving	improve	VERB
aijbe-31	58	38	their	their	PRON
aijbe-31	58	39	performance	performance	NOUN
aijbe-31	58	40	'	'	PUNCT
aijbe-31	58	41	.	.	PUNCT
aijbe-31	59	1	institutional	institutional	ADJ
aijbe-31	59	2	traders	trader	NOUN
aijbe-31	59	3	may	may	AUX
aijbe-31	59	4	also	also	ADV
aijbe-31	59	5	be	be	AUX
aijbe-31	59	6	incapable	incapable	ADJ
aijbe-31	59	7	of	of	ADP
aijbe-31	59	8	exerting	exert	VERB
aijbe-31	59	9	their	their	PRON
aijbe-31	59	10	monitoring	monitoring	NOUN
aijbe-31	59	11	position	position	NOUN
aijbe-31	59	12	and	and	CCONJ
aijbe-31	59	13	vote	vote	NOUN
aijbe-31	59	14	towards	towards	ADP
aijbe-31	59	15	managers	manager	NOUN
aijbe-31	59	16	because	because	SCONJ
aijbe-31	59	17	it	it	PRON
aijbe-31	59	18	may	may	AUX
aijbe-31	59	19	also	also	ADV
aijbe-31	59	20	affect	affect	VERB
aijbe-31	59	21	their	their	PRON
aijbe-31	59	22	enterprise	enterprise	NOUN
aijbe-31	59	23	relationships	relationship	NOUN
aijbe-31	59	24	with	with	ADP
aijbe-31	59	25	the	the	DET
aijbe-31	59	26	firm	firm	NOUN
aijbe-31	59	27	.	.	PUNCT
aijbe-31	60	1	accordingly	accordingly	ADV
aijbe-31	60	2	,	,	PUNCT
aijbe-31	60	3	institutional	institutional	ADJ
aijbe-31	60	4	buyers	buyer	NOUN
aijbe-31	60	5	can	can	AUX
aijbe-31	60	6	also	also	ADV
aijbe-31	60	7	collude	collude	VERB
aijbe-31	60	8	with	with	ADP
aijbe-31	60	9	administration	administration	NOUN
aijbe-31	60	10	(	(	PUNCT
aijbe-31	60	11	pound	pound	NOUN
aijbe-31	60	12	,	,	PUNCT
aijbe-31	60	13	1988	1988	NUM
aijbe-31	60	14	;	;	PUNCT
aijbe-31	60	15	sundaramurthy	sundaramurthy	ADJ
aijbe-31	60	16	,	,	PUNCT
aijbe-31	60	17	rhoades	rhoade	NOUN
aijbe-31	60	18	&	&	CCONJ
aijbe-31	60	19	rechner	rechner	NOUN
aijbe-31	60	20	,	,	PUNCT
aijbe-31	60	21	2005	2005	NUM
aijbe-31	60	22	)	)	PUNCT
aijbe-31	60	23	.	.	PUNCT
aijbe-31	61	1	it	it	PRON
aijbe-31	61	2	is	be	AUX
aijbe-31	61	3	also	also	ADV
aijbe-31	61	4	argued	argue	VERB
aijbe-31	61	5	that	that	SCONJ
aijbe-31	61	6	institutional	institutional	ADJ
aijbe-31	61	7	owners	owner	NOUN
aijbe-31	61	8	are	be	AUX
aijbe-31	61	9	overly	overly	ADV
aijbe-31	61	10	centered	center	VERB
aijbe-31	61	11	on	on	ADP
aijbe-31	61	12	non	non	ADJ
aijbe-31	61	13	-	-	ADJ
aijbe-31	61	14	permanent	permanent	ADJ
aijbe-31	61	15	monetary	monetary	ADJ
aijbe-31	61	16	results	result	NOUN
aijbe-31	61	17	,	,	PUNCT
aijbe-31	61	18	and	and	CCONJ
aijbe-31	61	19	as	as	ADP
aijbe-31	61	20	such	such	ADJ
aijbe-31	61	21	,	,	PUNCT
aijbe-31	61	22	they	they	PRON
aijbe-31	61	23	are	be	AUX
aijbe-31	61	24	unable	unable	ADJ
aijbe-31	61	25	to	to	PART
aijbe-31	61	26	screen	screen	VERB
aijbe-31	61	27	management	management	NOUN
aijbe-31	61	28	(	(	PUNCT
aijbe-31	61	29	bushee	bushee	NOUN
aijbe-31	61	30	,	,	PUNCT
aijbe-31	61	31	1998	1998	NUM
aijbe-31	61	32	;	;	PUNCT
aijbe-31	61	33	potter	potter	NOUN
aijbe-31	61	34	,	,	PUNCT
aijbe-31	61	35	1992	1992	NUM
aijbe-31	61	36	)	)	PUNCT
aijbe-31	61	37	.	.	PUNCT
aijbe-31	62	1	so	so	ADV
aijbe-31	62	2	,	,	PUNCT
aijbe-31	62	3	there	there	PRON
aijbe-31	62	4	will	will	AUX
aijbe-31	62	5	be	be	AUX
aijbe-31	62	6	pressure	pressure	NOUN
aijbe-31	62	7	on	on	ADP
aijbe-31	62	8	management	management	NOUN
aijbe-31	62	9	to	to	PART
aijbe-31	62	10	meet	meet	VERB
aijbe-31	62	11	short	short	ADJ
aijbe-31	62	12	-	-	PUNCT
aijbe-31	62	13	term	term	NOUN
aijbe-31	62	14	profits	profit	NOUN
aijbe-31	62	15	expectations	expectation	NOUN
aijbe-31	62	16	.	.	PUNCT
aijbe-31	63	1	these	these	DET
aijbe-31	63	2	sagir	sagir	PROPN
aijbe-31	63	3	lawal	lawal	NOUN
aijbe-31	63	4	(	(	PUNCT
aijbe-31	63	5	2023	2023	NUM
aijbe-31	63	6	)	)	PUNCT
aijbe-31	63	7	4	4	NUM
aijbe-31	63	8	american	american	ADJ
aijbe-31	63	9	interdisciplinary	interdisciplinary	ADJ
aijbe-31	63	10	journal	journal	NOUN
aijbe-31	63	11	of	of	ADP
aijbe-31	63	12	business	business	NOUN
aijbe-31	63	13	and	and	CCONJ
aijbe-31	63	14	economics	economic	NOUN
aijbe-31	63	15	|	|	ADV
aijbe-31	63	16	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADP
aijbe-31	63	17	arguments	argument	NOUN
aijbe-31	63	18	indicate	indicate	VERB
aijbe-31	63	19	that	that	SCONJ
aijbe-31	63	20	institutional	institutional	ADJ
aijbe-31	63	21	investors	investor	NOUN
aijbe-31	63	22	may	may	AUX
aijbe-31	63	23	additionally	additionally	ADV
aijbe-31	63	24	now	now	ADV
aijbe-31	63	25	not	not	PART
aijbe-31	63	26	restriction	restriction	NOUN
aijbe-31	63	27	managers	manager	NOUN
aijbe-31	63	28	'	'	PART
aijbe-31	63	29	revenue	revenue	NOUN
aijbe-31	63	30	management	management	NOUN
aijbe-31	63	31	discretion	discretion	NOUN
aijbe-31	63	32	and	and	CCONJ
aijbe-31	63	33	can	can	AUX
aijbe-31	63	34	also	also	ADV
aijbe-31	63	35	increase	increase	VERB
aijbe-31	63	36	managerial	managerial	ADJ
aijbe-31	63	37	incentives	incentive	NOUN
aijbe-31	63	38	to	to	PART
aijbe-31	63	39	have	have	VERB
aijbe-31	63	40	interaction	interaction	NOUN
aijbe-31	63	41	in	in	ADP
aijbe-31	63	42	salary	salary	NOUN
aijbe-31	63	43	management	management	NOUN
aijbe-31	63	44	.	.	PUNCT
aijbe-31	64	1	2.2	2.2	NUM
aijbe-31	64	2	audit	audit	NOUN
aijbe-31	64	3	quality	quality	NOUN
aijbe-31	64	4	international	international	ADJ
aijbe-31	64	5	auditing	auditing	NOUN
aijbe-31	64	6	and	and	CCONJ
aijbe-31	64	7	assurance	assurance	NOUN
aijbe-31	64	8	standards	standard	NOUN
aijbe-31	64	9	board	board	NOUN
aijbe-31	64	10	(	(	PUNCT
aijbe-31	64	11	iaasb	iaasb	NOUN
aijbe-31	64	12	,	,	PUNCT
aijbe-31	64	13	2010	2010	NUM
aijbe-31	64	14	)	)	PUNCT
aijbe-31	64	15	in	in	ADP
aijbe-31	64	16	its	its	PRON
aijbe-31	64	17	framework	framework	NOUN
aijbe-31	64	18	for	for	ADP
aijbe-31	64	19	audit	audit	NOUN
aijbe-31	64	20	quality	quality	NOUN
aijbe-31	64	21	mentioned	mention	VERB
aijbe-31	64	22	that	that	SCONJ
aijbe-31	64	23	the	the	DET
aijbe-31	64	24	purpose	purpose	NOUN
aijbe-31	64	25	of	of	ADP
aijbe-31	64	26	an	an	DET
aijbe-31	64	27	audit	audit	NOUN
aijbe-31	64	28	is	be	AUX
aijbe-31	64	29	to	to	PART
aijbe-31	64	30	enhance	enhance	VERB
aijbe-31	64	31	the	the	DET
aijbe-31	64	32	degree	degree	NOUN
aijbe-31	64	33	of	of	ADP
aijbe-31	64	34	confidence	confidence	NOUN
aijbe-31	64	35	of	of	ADP
aijbe-31	64	36	intended	intend	VERB
aijbe-31	64	37	users	user	NOUN
aijbe-31	64	38	in	in	ADP
aijbe-31	64	39	the	the	DET
aijbe-31	64	40	financial	financial	ADJ
aijbe-31	64	41	statements	statement	NOUN
aijbe-31	64	42	.	.	PUNCT
aijbe-31	65	1	this	this	PRON
aijbe-31	65	2	can	can	AUX
aijbe-31	65	3	be	be	AUX
aijbe-31	65	4	achieved	achieve	VERB
aijbe-31	65	5	through	through	ADP
aijbe-31	65	6	gathering	gather	VERB
aijbe-31	65	7	sufficient	sufficient	ADJ
aijbe-31	65	8	appropriate	appropriate	ADJ
aijbe-31	65	9	audit	audit	NOUN
aijbe-31	65	10	evidence	evidence	NOUN
aijbe-31	65	11	to	to	PART
aijbe-31	65	12	express	express	VERB
aijbe-31	65	13	an	an	DET
aijbe-31	65	14	opinion	opinion	NOUN
aijbe-31	65	15	on	on	ADP
aijbe-31	65	16	whether	whether	SCONJ
aijbe-31	65	17	the	the	DET
aijbe-31	65	18	financial	financial	ADJ
aijbe-31	65	19	statements	statement	NOUN
aijbe-31	65	20	are	be	AUX
aijbe-31	65	21	prepared	prepare	VERB
aijbe-31	65	22	,	,	PUNCT
aijbe-31	65	23	in	in	ADP
aijbe-31	65	24	all	all	DET
aijbe-31	65	25	material	material	NOUN
aijbe-31	65	26	respects	respect	NOUN
aijbe-31	65	27	,	,	PUNCT
aijbe-31	65	28	under	under	ADP
aijbe-31	65	29	the	the	DET
aijbe-31	65	30	applicable	applicable	ADJ
aijbe-31	65	31	financial	financial	ADJ
aijbe-31	65	32	reporting	reporting	NOUN
aijbe-31	65	33	framework	framework	NOUN
aijbe-31	65	34	.	.	PUNCT
aijbe-31	66	1	this	this	PRON
aijbe-31	66	2	indicates	indicate	VERB
aijbe-31	66	3	that	that	SCONJ
aijbe-31	66	4	iaasb	iaasb	NOUN
aijbe-31	66	5	linked	link	VERB
aijbe-31	66	6	between	between	ADP
aijbe-31	66	7	auditing	audit	VERB
aijbe-31	66	8	quality	quality	NOUN
aijbe-31	66	9	and	and	CCONJ
aijbe-31	66	10	audit	audit	NOUN
aijbe-31	66	11	evidence	evidence	NOUN
aijbe-31	66	12	that	that	PRON
aijbe-31	66	13	used	use	VERB
aijbe-31	66	14	to	to	PART
aijbe-31	66	15	express	express	VERB
aijbe-31	66	16	an	an	DET
aijbe-31	66	17	opinion	opinion	NOUN
aijbe-31	66	18	about	about	ADP
aijbe-31	66	19	firms	firm	NOUN
aijbe-31	66	20	'	'	PART
aijbe-31	66	21	financial	financial	ADJ
aijbe-31	66	22	statements	statement	NOUN
aijbe-31	66	23	according	accord	VERB
aijbe-31	66	24	to	to	ADP
aijbe-31	66	25	financial	financial	ADJ
aijbe-31	66	26	reporting	reporting	NOUN
aijbe-31	66	27	standards	standard	NOUN
aijbe-31	66	28	.	.	PUNCT
aijbe-31	67	1	issa	issa	PROPN
aijbe-31	67	2	(	(	PUNCT
aijbe-31	67	3	2008	2008	NUM
aijbe-31	67	4	)	)	PUNCT
aijbe-31	67	5	described	describe	VERB
aijbe-31	67	6	audit	audit	NOUN
aijbe-31	67	7	satisfactory	satisfactory	ADJ
aijbe-31	67	8	as	as	ADP
aijbe-31	67	9	the	the	DET
aijbe-31	67	10	capability	capability	NOUN
aijbe-31	67	11	of	of	ADP
aijbe-31	67	12	audit	audit	NOUN
aijbe-31	67	13	technique	technique	NOUN
aijbe-31	67	14	to	to	PART
aijbe-31	67	15	discover	discover	VERB
aijbe-31	67	16	and	and	CCONJ
aijbe-31	67	17	file	file	VERB
aijbe-31	67	18	necessary	necessary	ADJ
aijbe-31	67	19	falsification	falsification	NOUN
aijbe-31	67	20	of	of	ADP
aijbe-31	67	21	financial	financial	ADJ
aijbe-31	67	22	statements	statement	NOUN
aijbe-31	67	23	as	as	ADV
aijbe-31	67	24	well	well	ADV
aijbe-31	67	25	as	as	ADP
aijbe-31	67	26	to	to	PART
aijbe-31	67	27	minimize	minimize	VERB
aijbe-31	67	28	asymmetry	asymmetry	NOUN
aijbe-31	67	29	of	of	ADP
aijbe-31	67	30	data	datum	NOUN
aijbe-31	67	31	between	between	ADP
aijbe-31	67	32	managers	manager	NOUN
aijbe-31	67	33	and	and	CCONJ
aijbe-31	67	34	stakeholders	stakeholder	NOUN
aijbe-31	67	35	that	that	PRON
aijbe-31	67	36	are	be	AUX
aijbe-31	67	37	relevant	relevant	ADJ
aijbe-31	67	38	to	to	ADP
aijbe-31	67	39	the	the	DET
aijbe-31	67	40	degree	degree	NOUN
aijbe-31	67	41	of	of	ADP
aijbe-31	67	42	excellent	excellent	NOUN
aijbe-31	67	43	of	of	ADP
aijbe-31	67	44	the	the	DET
aijbe-31	67	45	data	datum	NOUN
aijbe-31	67	46	in	in	ADP
aijbe-31	67	47	monetary	monetary	ADJ
aijbe-31	67	48	statements	statement	NOUN
aijbe-31	67	49	.	.	PUNCT
aijbe-31	68	1	also	also	ADV
aijbe-31	68	2	,	,	PUNCT
aijbe-31	68	3	deis	deis	PROPN
aijbe-31	68	4	and	and	CCONJ
aijbe-31	68	5	giroux	giroux	NOUN
aijbe-31	68	6	(	(	PUNCT
aijbe-31	68	7	2002	2002	NUM
aijbe-31	68	8	)	)	PUNCT
aijbe-31	68	9	argued	argue	VERB
aijbe-31	68	10	that	that	SCONJ
aijbe-31	68	11	auditing	audit	VERB
aijbe-31	68	12	high	high	ADJ
aijbe-31	68	13	-	-	PUNCT
aijbe-31	68	14	quality	quality	NOUN
aijbe-31	68	15	is	be	AUX
aijbe-31	68	16	the	the	DET
aijbe-31	68	17	auditor	auditor	NOUN
aijbe-31	68	18	's	's	PART
aijbe-31	68	19	capability	capability	NOUN
aijbe-31	68	20	to	to	PART
aijbe-31	68	21	become	become	VERB
aijbe-31	68	22	aware	aware	ADJ
aijbe-31	68	23	of	of	ADP
aijbe-31	68	24	weaknesses	weakness	NOUN
aijbe-31	68	25	and	and	CCONJ
aijbe-31	68	26	gaps	gap	NOUN
aijbe-31	68	27	in	in	ADP
aijbe-31	68	28	the	the	DET
aijbe-31	68	29	accounting	accounting	NOUN
aijbe-31	68	30	machine	machine	NOUN
aijbe-31	68	31	for	for	ADP
aijbe-31	68	32	the	the	DET
aijbe-31	68	33	client	client	NOUN
aijbe-31	68	34	and	and	CCONJ
aijbe-31	68	35	the	the	DET
aijbe-31	68	36	reporting	reporting	NOUN
aijbe-31	68	37	.	.	PUNCT
aijbe-31	69	1	however	however	ADV
aijbe-31	69	2	,	,	PUNCT
aijbe-31	69	3	copley	copley	NOUN
aijbe-31	69	4	and	and	CCONJ
aijbe-31	69	5	doucet	doucet	PROPN
aijbe-31	69	6	(	(	PUNCT
aijbe-31	69	7	2013	2013	NUM
aijbe-31	69	8	)	)	PUNCT
aijbe-31	69	9	went	go	VERB
aijbe-31	69	10	in	in	ADP
aijbe-31	69	11	some	some	DET
aijbe-31	69	12	other	other	ADJ
aijbe-31	69	13	course	course	NOUN
aijbe-31	69	14	by	by	ADP
aijbe-31	69	15	means	mean	NOUN
aijbe-31	69	16	of	of	ADP
aijbe-31	69	17	defining	define	VERB
aijbe-31	69	18	the	the	DET
aijbe-31	69	19	auditing	auditing	NOUN
aijbe-31	69	20	excellent	excellent	ADJ
aijbe-31	69	21	as	as	ADP
aijbe-31	69	22	the	the	DET
aijbe-31	69	23	utility	utility	NOUN
aijbe-31	69	24	of	of	ADP
aijbe-31	69	25	expert	expert	NOUN
aijbe-31	69	26	standards	standard	NOUN
aijbe-31	69	27	associated	associate	VERB
aijbe-31	69	28	to	to	AUX
aijbe-31	69	29	fieldwork	fieldwork	VERB
aijbe-31	69	30	and	and	CCONJ
aijbe-31	69	31	reporting	reporting	NOUN
aijbe-31	69	32	standards	standard	NOUN
aijbe-31	69	33	.	.	PUNCT
aijbe-31	70	1	the	the	DET
aijbe-31	70	2	audit	audit	NOUN
aijbe-31	70	3	satisfactory	satisfactory	NOUN
aijbe-31	70	4	is	be	AUX
aijbe-31	70	5	a	a	DET
aijbe-31	70	6	set	set	NOUN
aijbe-31	70	7	of	of	ADP
aijbe-31	70	8	techniques	technique	NOUN
aijbe-31	70	9	and	and	CCONJ
aijbe-31	70	10	methods	method	NOUN
aijbe-31	70	11	that	that	PRON
aijbe-31	70	12	work	work	VERB
aijbe-31	70	13	to	to	PART
aijbe-31	70	14	reduce	reduce	VERB
aijbe-31	70	15	mistakes	mistake	NOUN
aijbe-31	70	16	and	and	CCONJ
aijbe-31	70	17	fraud	fraud	NOUN
aijbe-31	70	18	,	,	PUNCT
aijbe-31	70	19	and	and	CCONJ
aijbe-31	70	20	it	it	PRON
aijbe-31	70	21	is	be	AUX
aijbe-31	70	22	supported	support	VERB
aijbe-31	70	23	thru	thru	ADP
aijbe-31	70	24	get	get	VERB
aijbe-31	70	25	admission	admission	NOUN
aijbe-31	70	26	to	to	ADP
aijbe-31	70	27	to	to	ADP
aijbe-31	70	28	ample	ample	ADJ
aijbe-31	70	29	and	and	CCONJ
aijbe-31	70	30	convincing	convincing	ADJ
aijbe-31	70	31	evidence	evidence	NOUN
aijbe-31	70	32	to	to	PART
aijbe-31	70	33	defend	defend	VERB
aijbe-31	70	34	the	the	DET
aijbe-31	70	35	pastimes	pastime	NOUN
aijbe-31	70	36	of	of	ADP
aijbe-31	70	37	applicable	applicable	ADJ
aijbe-31	70	38	parties	party	NOUN
aijbe-31	70	39	(	(	PUNCT
aijbe-31	70	40	abu	abu	PROPN
aijbe-31	70	41	,	,	PUNCT
aijbe-31	70	42	ijela	ijela	PROPN
aijbe-31	70	43	&	&	CCONJ
aijbe-31	70	44	hamdan	hamdan	PROPN
aijbe-31	70	45	,	,	PUNCT
aijbe-31	70	46	2010	2010	NUM
aijbe-31	70	47	)	)	PUNCT
aijbe-31	70	48	.	.	PUNCT
aijbe-31	71	1	the	the	DET
aijbe-31	71	2	probability	probability	NOUN
aijbe-31	71	3	of	of	ADP
aijbe-31	71	4	detection	detection	NOUN
aijbe-31	71	5	is	be	AUX
aijbe-31	71	6	a	a	DET
aijbe-31	71	7	count	count	NOUN
aijbe-31	71	8	number	number	NOUN
aijbe-31	71	9	of	of	ADP
aijbe-31	71	10	competence	competence	NOUN
aijbe-31	71	11	,	,	PUNCT
aijbe-31	71	12	whereas	whereas	SCONJ
aijbe-31	71	13	the	the	DET
aijbe-31	71	14	likelihood	likelihood	NOUN
aijbe-31	71	15	of	of	ADP
aijbe-31	71	16	revelation	revelation	NOUN
aijbe-31	71	17	depends	depend	VERB
aijbe-31	71	18	on	on	ADP
aijbe-31	71	19	the	the	DET
aijbe-31	71	20	independence	independence	NOUN
aijbe-31	71	21	of	of	ADP
aijbe-31	71	22	the	the	DET
aijbe-31	71	23	auditor	auditor	NOUN
aijbe-31	71	24	,	,	PUNCT
aijbe-31	71	25	i.e.	i.e.	X
aijbe-31	71	26	his	his	PRON
aijbe-31	71	27	/	/	SYM
aijbe-31	71	28	her	her	PRON
aijbe-31	71	29	willingness	willingness	NOUN
aijbe-31	71	30	to	to	PART
aijbe-31	71	31	face	face	VERB
aijbe-31	71	32	the	the	DET
aijbe-31	71	33	stress	stress	NOUN
aijbe-31	71	34	exerted	exert	VERB
aijbe-31	71	35	via	via	ADP
aijbe-31	71	36	the	the	DET
aijbe-31	71	37	producers	producer	NOUN
aijbe-31	71	38	of	of	ADP
aijbe-31	71	39	economic	economic	ADJ
aijbe-31	71	40	statements	statement	NOUN
aijbe-31	71	41	(	(	PUNCT
aijbe-31	71	42	piot	piot	PROPN
aijbe-31	71	43	&	&	CCONJ
aijbe-31	71	44	janin	janin	PROPN
aijbe-31	71	45	,	,	PUNCT
aijbe-31	71	46	2005	2005	NUM
aijbe-31	71	47	)	)	PUNCT
aijbe-31	71	48	.	.	PUNCT
aijbe-31	72	1	there	there	PRON
aijbe-31	72	2	are	be	VERB
aijbe-31	72	3	many	many	ADJ
aijbe-31	72	4	tries	try	NOUN
aijbe-31	72	5	to	to	PART
aijbe-31	72	6	define	define	VERB
aijbe-31	72	7	the	the	DET
aijbe-31	72	8	notion	notion	NOUN
aijbe-31	72	9	of	of	ADP
aijbe-31	72	10	audit	audit	NOUN
aijbe-31	72	11	first	first	ADJ
aijbe-31	72	12	-	-	PUNCT
aijbe-31	72	13	rate	rate	NOUN
aijbe-31	72	14	either	either	CCONJ
aijbe-31	72	15	on	on	ADP
aijbe-31	72	16	a	a	DET
aijbe-31	72	17	professional	professional	ADJ
aijbe-31	72	18	business	business	NOUN
aijbe-31	72	19	level	level	NOUN
aijbe-31	72	20	,	,	PUNCT
aijbe-31	72	21	or	or	CCONJ
aijbe-31	72	22	academic	academic	ADJ
aijbe-31	72	23	level	level	NOUN
aijbe-31	72	24	.	.	PUNCT
aijbe-31	73	1	on	on	ADP
aijbe-31	73	2	the	the	DET
aijbe-31	73	3	expert	expert	NOUN
aijbe-31	73	4	enterprise	enterprise	NOUN
aijbe-31	73	5	level	level	NOUN
aijbe-31	73	6	:	:	PUNCT
aijbe-31	73	7	for	for	ADP
aijbe-31	73	8	example	example	NOUN
aijbe-31	73	9	,	,	PUNCT
aijbe-31	73	10	the	the	DET
aijbe-31	73	11	international	international	PROPN
aijbe-31	73	12	federation	federation	PROPN
aijbe-31	73	13	of	of	ADP
aijbe-31	73	14	accountants	accountant	NOUN
aijbe-31	73	15	(	(	PUNCT
aijbe-31	73	16	ifac	ifac	NOUN
aijbe-31	73	17	,	,	PUNCT
aijbe-31	73	18	2009	2009	NUM
aijbe-31	73	19	:	:	PUNCT
aijbe-31	73	20	12	12	NUM
aijbe-31	73	21	)	)	PUNCT
aijbe-31	73	22	pointed	point	VERB
aijbe-31	73	23	to	to	ADP
aijbe-31	73	24	the	the	DET
aijbe-31	73	25	idea	idea	NOUN
aijbe-31	73	26	of	of	ADP
aijbe-31	73	27	auditing	audit	VERB
aijbe-31	73	28	first	first	ADJ
aijbe-31	73	29	-	-	PUNCT
aijbe-31	73	30	class	class	NOUN
aijbe-31	73	31	in	in	ADP
aijbe-31	73	32	the	the	DET
aijbe-31	73	33	worldwide	worldwide	ADJ
aijbe-31	73	34	fashionable	fashionable	ADJ
aijbe-31	73	35	on	on	ADP
aijbe-31	73	36	quality	quality	NOUN
aijbe-31	73	37	control	control	NOUN
aijbe-31	73	38	.	.	PUNCT
aijbe-31	74	1	it	it	PRON
aijbe-31	74	2	noted	note	VERB
aijbe-31	74	3	that	that	SCONJ
aijbe-31	74	4	"	"	PUNCT
aijbe-31	74	5	the	the	DET
aijbe-31	74	6	goal	goal	NOUN
aijbe-31	74	7	of	of	ADP
aijbe-31	74	8	the	the	DET
aijbe-31	74	9	audit	audit	NOUN
aijbe-31	74	10	association	association	NOUN
aijbe-31	74	11	is	be	AUX
aijbe-31	74	12	to	to	PART
aijbe-31	74	13	establish	establish	VERB
aijbe-31	74	14	and	and	CCONJ
aijbe-31	74	15	hold	hold	VERB
aijbe-31	74	16	a	a	DET
aijbe-31	74	17	gadget	gadget	NOUN
aijbe-31	74	18	of	of	ADP
aijbe-31	74	19	fantastic	fantastic	ADJ
aijbe-31	74	20	manage	manage	NOUN
aijbe-31	74	21	to	to	PART
aijbe-31	74	22	furnish	furnish	VERB
aijbe-31	74	23	it	it	PRON
aijbe-31	74	24	with	with	ADP
aijbe-31	74	25	the	the	DET
aijbe-31	74	26	practical	practical	ADJ
aijbe-31	74	27	assurance	assurance	NOUN
aijbe-31	74	28	that	that	PRON
aijbe-31	74	29	:	:	PUNCT
aijbe-31	74	30	(	(	PUNCT
aijbe-31	74	31	a	a	X
aijbe-31	74	32	)	)	PUNCT
aijbe-31	74	33	the	the	DET
aijbe-31	74	34	association	association	NOUN
aijbe-31	74	35	and	and	CCONJ
aijbe-31	74	36	its	its	PRON
aijbe-31	74	37	personnel	personnel	NOUN
aijbe-31	74	38	comply	comply	ADV
aijbe-31	74	39	with	with	ADP
aijbe-31	74	40	professional	professional	ADJ
aijbe-31	74	41	requirements	requirement	NOUN
aijbe-31	74	42	and	and	CCONJ
aijbe-31	74	43	relevant	relevant	ADJ
aijbe-31	74	44	legal	legal	ADJ
aijbe-31	74	45	and	and	CCONJ
aijbe-31	74	46	regulatory	regulatory	ADJ
aijbe-31	74	47	requirements	requirement	NOUN
aijbe-31	74	48	;	;	PUNCT
aijbe-31	74	49	and	and	CCONJ
aijbe-31	74	50	(	(	PUNCT
aijbe-31	74	51	b	b	X
aijbe-31	74	52	)	)	PUNCT
aijbe-31	74	53	reports	report	NOUN
aijbe-31	74	54	issued	issue	VERB
aijbe-31	74	55	through	through	ADP
aijbe-31	74	56	the	the	DET
aijbe-31	74	57	company	company	NOUN
aijbe-31	74	58	or	or	CCONJ
aijbe-31	74	59	engagement	engagement	NOUN
aijbe-31	74	60	companions	companion	NOUN
aijbe-31	74	61	are	be	AUX
aijbe-31	74	62	fabulous	fabulous	ADJ
aijbe-31	74	63	in	in	ADP
aijbe-31	74	64	the	the	DET
aijbe-31	74	65	circumstances	circumstance	NOUN
aijbe-31	74	66	”	"	PUNCT
aijbe-31	74	67	(	(	PUNCT
aijbe-31	74	68	ifac	ifac	NOUN
aijbe-31	74	69	,	,	PUNCT
aijbe-31	74	70	2009	2009	NUM
aijbe-31	74	71	;	;	PUNCT
aijbe-31	74	72	15	15	NUM
aijbe-31	74	73	)	)	PUNCT
aijbe-31	74	74	.	.	PUNCT
aijbe-31	75	1	this	this	DET
aijbe-31	75	2	capacity	capacity	NOUN
aijbe-31	75	3	that	that	PRON
aijbe-31	75	4	the	the	DET
aijbe-31	75	5	idea	idea	NOUN
aijbe-31	75	6	of	of	ADP
aijbe-31	75	7	fantastic	fantastic	ADJ
aijbe-31	75	8	from	from	ADP
aijbe-31	75	9	the	the	DET
aijbe-31	75	10	viewpoint	viewpoint	NOUN
aijbe-31	75	11	of	of	ADP
aijbe-31	75	12	(	(	PUNCT
aijbe-31	75	13	ifac	ifac	NOUN
aijbe-31	75	14	)	)	PUNCT
aijbe-31	75	15	lies	lie	VERB
aijbe-31	75	16	in	in	ADP
aijbe-31	75	17	compliance	compliance	NOUN
aijbe-31	75	18	with	with	ADP
aijbe-31	75	19	professional	professional	ADJ
aijbe-31	75	20	requirements	requirement	NOUN
aijbe-31	75	21	and	and	CCONJ
aijbe-31	75	22	criminal	criminal	ADJ
aijbe-31	75	23	and	and	CCONJ
aijbe-31	75	24	regulatory	regulatory	ADJ
aijbe-31	75	25	requirements	requirement	NOUN
aijbe-31	75	26	.	.	PUNCT
aijbe-31	76	1	furthermore	furthermore	ADV
aijbe-31	76	2	,	,	PUNCT
aijbe-31	76	3	the	the	DET
aijbe-31	76	4	public	public	ADJ
aijbe-31	76	5	company	company	NOUN
aijbe-31	76	6	accounting	accounting	NOUN
aijbe-31	76	7	oversight	oversight	NOUN
aijbe-31	76	8	board	board	NOUN
aijbe-31	76	9	(	(	PUNCT
aijbe-31	76	10	pcaob	pcaob	NOUN
aijbe-31	76	11	,	,	PUNCT
aijbe-31	76	12	2009	2009	NUM
aijbe-31	76	13	)	)	PUNCT
aijbe-31	76	14	in	in	ADP
aijbe-31	76	15	auditing	audit	VERB
aijbe-31	76	16	trendy	trendy	ADJ
aijbe-31	76	17	no	no	NOUN
aijbe-31	76	18	.	.	NOUN
aijbe-31	76	19	7	7	NUM
aijbe-31	76	20	engagement	engagement	NOUN
aijbe-31	76	21	satisfactory	satisfactory	ADJ
aijbe-31	76	22	assessment	assessment	NOUN
aijbe-31	76	23	and	and	CCONJ
aijbe-31	76	24	conforming	conform	VERB
aijbe-31	76	25	modification	modification	NOUN
aijbe-31	76	26	to	to	ADP
aijbe-31	76	27	the	the	DET
aijbe-31	76	28	board	board	NOUN
aijbe-31	76	29	's	's	PART
aijbe-31	76	30	interim	interim	ADJ
aijbe-31	76	31	best	good	ADJ
aijbe-31	76	32	manipulate	manipulate	NOUN
aijbe-31	76	33	requirements	requirement	NOUN
aijbe-31	76	34	mentioned	mention	VERB
aijbe-31	76	35	that	that	SCONJ
aijbe-31	76	36	:	:	PUNCT
aijbe-31	76	37	(	(	PUNCT
aijbe-31	76	38	1)the	1)the	DET
aijbe-31	76	39	engagement	engagement	NOUN
aijbe-31	76	40	team	team	NOUN
aijbe-31	76	41	failed	fail	VERB
aijbe-31	76	42	to	to	PART
aijbe-31	76	43	acquire	acquire	VERB
aijbe-31	76	44	enough	enough	ADJ
aijbe-31	76	45	suitable	suitable	ADJ
aijbe-31	76	46	evidence	evidence	NOUN
aijbe-31	76	47	below	below	ADP
aijbe-31	76	48	the	the	DET
aijbe-31	76	49	standards	standard	NOUN
aijbe-31	76	50	of	of	ADP
aijbe-31	76	51	the	the	DET
aijbe-31	76	52	pcaob	pcaob	NOUN
aijbe-31	76	53	;	;	PUNCT
aijbe-31	76	54	(	(	PUNCT
aijbe-31	76	55	2	2	X
aijbe-31	76	56	)	)	PUNCT
aijbe-31	76	57	the	the	DET
aijbe-31	76	58	engagement	engagement	NOUN
aijbe-31	76	59	group	group	NOUN
aijbe-31	76	60	reached	reach	VERB
aijbe-31	76	61	an	an	DET
aijbe-31	76	62	inappropriate	inappropriate	ADJ
aijbe-31	76	63	overall	overall	ADJ
aijbe-31	76	64	conclusion	conclusion	NOUN
aijbe-31	76	65	on	on	ADP
aijbe-31	76	66	the	the	DET
aijbe-31	76	67	challenging	challenging	ADJ
aijbe-31	76	68	matter	matter	NOUN
aijbe-31	76	69	of	of	ADP
aijbe-31	76	70	the	the	DET
aijbe-31	76	71	engagement	engagement	NOUN
aijbe-31	76	72	;	;	PUNCT
aijbe-31	76	73	(	(	PUNCT
aijbe-31	76	74	3	3	X
aijbe-31	76	75	)	)	PUNCT
aijbe-31	76	76	the	the	DET
aijbe-31	76	77	engagement	engagement	NOUN
aijbe-31	76	78	file	file	NOUN
aijbe-31	76	79	is	be	AUX
aijbe-31	76	80	now	now	ADV
aijbe-31	76	81	not	not	PART
aijbe-31	76	82	fantastic	fantastic	ADJ
aijbe-31	76	83	in	in	ADP
aijbe-31	76	84	the	the	DET
aijbe-31	76	85	circumstances	circumstance	NOUN
aijbe-31	76	86	;	;	PUNCT
aijbe-31	76	87	or	or	CCONJ
aijbe-31	76	88	(	(	PUNCT
aijbe-31	76	89	4	4	X
aijbe-31	76	90	)	)	PUNCT
aijbe-31	76	91	the	the	DET
aijbe-31	76	92	firm	firm	NOUN
aijbe-31	76	93	is	be	AUX
aijbe-31	76	94	not	not	PART
aijbe-31	76	95	impartial	impartial	ADJ
aijbe-31	76	96	of	of	ADP
aijbe-31	76	97	its	its	PRON
aijbe-31	76	98	consumer	consumer	NOUN
aijbe-31	76	99	(	(	PUNCT
aijbe-31	76	100	pcaob	pcaob	NOUN
aijbe-31	76	101	,	,	PUNCT
aijbe-31	76	102	2009	2009	NUM
aijbe-31	76	103	)	)	PUNCT
aijbe-31	76	104	.	.	PUNCT
aijbe-31	77	1	based	base	VERB
aijbe-31	77	2	on	on	ADP
aijbe-31	77	3	pcaob	pcaob	NOUN
aijbe-31	77	4	factors	factor	NOUN
aijbe-31	77	5	,	,	PUNCT
aijbe-31	77	6	affecting	affect	VERB
aijbe-31	77	7	the	the	DET
aijbe-31	77	8	excellent	excellent	NOUN
aijbe-31	77	9	of	of	ADP
aijbe-31	77	10	the	the	DET
aijbe-31	77	11	wellperformed	wellperforme	VERB
aijbe-31	77	12	audit	audit	NOUN
aijbe-31	77	13	engagement	engagement	NOUN
aijbe-31	77	14	,	,	PUNCT
aijbe-31	77	15	audit	audit	NOUN
aijbe-31	77	16	quality	quality	NOUN
aijbe-31	77	17	can	can	AUX
aijbe-31	77	18	be	be	AUX
aijbe-31	77	19	considered	consider	VERB
aijbe-31	77	20	as	as	ADP
aijbe-31	77	21	a	a	DET
aijbe-31	77	22	method	method	NOUN
aijbe-31	77	23	of	of	ADP
aijbe-31	77	24	gathering	gather	VERB
aijbe-31	77	25	adequate	adequate	ADJ
aijbe-31	77	26	proof	proof	NOUN
aijbe-31	77	27	based	base	VERB
aijbe-31	77	28	on	on	ADP
aijbe-31	77	29	professional	professional	ADJ
aijbe-31	77	30	requirements	requirement	NOUN
aijbe-31	77	31	to	to	PART
aijbe-31	77	32	gain	gain	VERB
aijbe-31	77	33	appropriate	appropriate	ADJ
aijbe-31	77	34	standard	standard	ADJ
aijbe-31	77	35	conclusions	conclusion	NOUN
aijbe-31	77	36	about	about	ADP
aijbe-31	77	37	the	the	DET
aijbe-31	77	38	firm	firm	NOUN
aijbe-31	77	39	's	's	PART
aijbe-31	77	40	conformance	conformance	NOUN
aijbe-31	77	41	with	with	ADP
aijbe-31	77	42	applicable	applicable	ADJ
aijbe-31	77	43	reporting	reporting	NOUN
aijbe-31	77	44	standards	standard	NOUN
aijbe-31	77	45	.	.	PUNCT
aijbe-31	78	1	moreover	moreover	ADV
aijbe-31	78	2	,	,	PUNCT
aijbe-31	78	3	the	the	DET
aijbe-31	78	4	supreme	supreme	ADJ
aijbe-31	78	5	audit	audit	NOUN
aijbe-31	78	6	institutions	institution	NOUN
aijbe-31	78	7	of	of	ADP
aijbe-31	78	8	the	the	DET
aijbe-31	78	9	european	european	PROPN
aijbe-31	78	10	union	union	PROPN
aijbe-31	78	11	(	(	PUNCT
aijbe-31	78	12	2004	2004	NUM
aijbe-31	78	13	)	)	PUNCT
aijbe-31	78	14	proposed	propose	VERB
aijbe-31	78	15	the	the	DET
aijbe-31	78	16	directions	direction	NOUN
aijbe-31	78	17	and	and	CCONJ
aijbe-31	78	18	practice	practice	NOUN
aijbe-31	78	19	about	about	ADP
aijbe-31	78	20	auditing	audit	VERB
aijbe-31	78	21	quality	quality	NOUN
aijbe-31	78	22	,	,	PUNCT
aijbe-31	78	23	pointing	point	VERB
aijbe-31	78	24	out	out	ADP
aijbe-31	78	25	that	that	SCONJ
aijbe-31	78	26	the	the	DET
aijbe-31	78	27	thought	thought	NOUN
aijbe-31	78	28	of	of	ADP
aijbe-31	78	29	auditing	audit	VERB
aijbe-31	78	30	exceptional	exceptional	ADJ
aijbe-31	78	31	lies	lie	NOUN
aijbe-31	78	32	in	in	ADP
aijbe-31	78	33	the	the	DET
aijbe-31	78	34	audit	audit	NOUN
aijbe-31	78	35	college	college	NOUN
aijbe-31	78	36	attaining	attain	VERB
aijbe-31	78	37	the	the	DET
aijbe-31	78	38	following	follow	VERB
aijbe-31	78	39	:	:	PUNCT
aijbe-31	78	40	excessive	excessive	ADJ
aijbe-31	78	41	tiers	tier	NOUN
aijbe-31	78	42	of	of	ADP
aijbe-31	78	43	nice	nice	ADJ
aijbe-31	78	44	ineffectiveness	ineffectiveness	NOUN
aijbe-31	78	45	of	of	ADP
aijbe-31	78	46	the	the	DET
aijbe-31	78	47	planning	planning	NOUN
aijbe-31	78	48	and	and	CCONJ
aijbe-31	78	49	execution	execution	NOUN
aijbe-31	78	50	of	of	ADP
aijbe-31	78	51	auditing	auditing	NOUN
aijbe-31	78	52	and	and	CCONJ
aijbe-31	78	53	different	different	ADJ
aijbe-31	78	54	associated	associated	ADJ
aijbe-31	78	55	works	work	NOUN
aijbe-31	78	56	,	,	PUNCT
aijbe-31	78	57	clear	clear	ADJ
aijbe-31	78	58	demonstration	demonstration	NOUN
aijbe-31	78	59	of	of	ADP
aijbe-31	78	60	audit	audit	NOUN
aijbe-31	78	61	reports	report	NOUN
aijbe-31	78	62	,	,	PUNCT
aijbe-31	78	63	objectivity	objectivity	NOUN
aijbe-31	78	64	and	and	CCONJ
aijbe-31	78	65	fairness	fairness	NOUN
aijbe-31	78	66	of	of	ADP
aijbe-31	78	67	the	the	DET
aijbe-31	78	68	given	give	VERB
aijbe-31	78	69	estimates	estimate	NOUN
aijbe-31	78	70	and	and	CCONJ
aijbe-31	78	71	opinions	opinion	NOUN
aijbe-31	78	72	basis	basis	NOUN
aijbe-31	78	73	,	,	PUNCT
aijbe-31	78	74	the	the	DET
aijbe-31	78	75	issuance	issuance	NOUN
aijbe-31	78	76	of	of	ADP
aijbe-31	78	77	audit	audit	NOUN
aijbe-31	78	78	reviews	review	NOUN
aijbe-31	78	79	at	at	ADP
aijbe-31	78	80	once	once	ADV
aijbe-31	78	81	to	to	ADP
aijbe-31	78	82	the	the	DET
aijbe-31	78	83	needs	need	NOUN
aijbe-31	78	84	of	of	ADP
aijbe-31	78	85	conceivable	conceivable	ADJ
aijbe-31	78	86	users	user	NOUN
aijbe-31	78	87	,	,	PUNCT
aijbe-31	78	88	authenticity	authenticity	NOUN
aijbe-31	78	89	and	and	CCONJ
aijbe-31	78	90	sagir	sagir	PROPN
aijbe-31	78	91	lawal	lawal	NOUN
aijbe-31	78	92	(	(	PUNCT
aijbe-31	78	93	2023	2023	NUM
aijbe-31	78	94	)	)	PUNCT
aijbe-31	78	95	5	5	NUM
aijbe-31	78	96	american	american	ADJ
aijbe-31	78	97	interdisciplinary	interdisciplinary	ADJ
aijbe-31	78	98	journal	journal	NOUN
aijbe-31	78	99	of	of	ADP
aijbe-31	78	100	business	business	NOUN
aijbe-31	78	101	and	and	CCONJ
aijbe-31	78	102	economics	economic	NOUN
aijbe-31	78	103	|	|	ADV
aijbe-31	78	104	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	PUNCT
aijbe-31	78	105	reliability	reliability	NOUN
aijbe-31	78	106	of	of	ADP
aijbe-31	78	107	the	the	DET
aijbe-31	78	108	views	view	NOUN
aijbe-31	78	109	or	or	CCONJ
aijbe-31	78	110	results	result	NOUN
aijbe-31	78	111	,	,	PUNCT
aijbe-31	78	112	and	and	CCONJ
aijbe-31	78	113	appropriateness	appropriateness	NOUN
aijbe-31	78	114	of	of	ADP
aijbe-31	78	115	the	the	DET
aijbe-31	78	116	pointers	pointer	NOUN
aijbe-31	78	117	and	and	CCONJ
aijbe-31	78	118	other	other	ADJ
aijbe-31	78	119	things	thing	NOUN
aijbe-31	78	120	blanketed	blanket	VERB
aijbe-31	78	121	in	in	ADP
aijbe-31	78	122	the	the	DET
aijbe-31	78	123	audit	audit	NOUN
aijbe-31	78	124	reports	report	NOUN
aijbe-31	78	125	(	(	PUNCT
aijbe-31	78	126	sais	sais	X
aijbe-31	78	127	of	of	ADP
aijbe-31	78	128	european	european	PROPN
aijbe-31	78	129	union	union	PROPN
aijbe-31	78	130	,	,	PUNCT
aijbe-31	78	131	2004	2004	NUM
aijbe-31	78	132	)	)	PUNCT
aijbe-31	78	133	.	.	PUNCT
aijbe-31	79	1	icaew	icaew	PROPN
aijbe-31	79	2	(	(	PUNCT
aijbe-31	79	3	2002	2002	NUM
aijbe-31	79	4	)	)	PUNCT
aijbe-31	79	5	suggested	suggest	VERB
aijbe-31	79	6	a	a	DET
aijbe-31	79	7	definition	definition	NOUN
aijbe-31	79	8	for	for	ADP
aijbe-31	79	9	audit	audit	NOUN
aijbe-31	79	10	satisfaction	satisfaction	NOUN
aijbe-31	79	11	by	by	ADP
aijbe-31	79	12	pointing	point	VERB
aijbe-31	79	13	out	out	ADP
aijbe-31	79	14	that	that	SCONJ
aijbe-31	79	15	,	,	PUNCT
aijbe-31	79	16	at	at	ADP
aijbe-31	79	17	its	its	PRON
aijbe-31	79	18	heart	heart	NOUN
aijbe-31	79	19	,	,	PUNCT
aijbe-31	79	20	audit	audit	NOUN
aijbe-31	79	21	best	well	ADV
aijbe-31	79	22	is	be	AUX
aijbe-31	79	23	about	about	ADP
aijbe-31	79	24	handing	hand	VERB
aijbe-31	79	25	over	over	ADP
aijbe-31	79	26	a	a	DET
aijbe-31	79	27	terrific	terrific	ADJ
aijbe-31	79	28	expert	expert	NOUN
aijbe-31	79	29	opinion	opinion	NOUN
aijbe-31	79	30	supported	support	VERB
aijbe-31	79	31	by	by	ADP
aijbe-31	79	32	the	the	DET
aijbe-31	79	33	indispensable	indispensable	ADJ
aijbe-31	79	34	evidence	evidence	NOUN
aijbe-31	79	35	and	and	CCONJ
aijbe-31	79	36	objective	objective	ADJ
aijbe-31	79	37	judgments	judgment	NOUN
aijbe-31	79	38	.	.	PUNCT
aijbe-31	80	1	as	as	ADV
aijbe-31	80	2	lengthy	lengthy	ADJ
aijbe-31	80	3	as	as	SCONJ
aijbe-31	80	4	the	the	DET
aijbe-31	80	5	auditors	auditor	NOUN
aijbe-31	80	6	grant	grant	VERB
aijbe-31	80	7	an	an	DET
aijbe-31	80	8	impartial	impartial	ADJ
aijbe-31	80	9	audit	audit	NOUN
aijbe-31	80	10	opinion	opinion	NOUN
aijbe-31	80	11	that	that	PRON
aijbe-31	80	12	is	be	AUX
aijbe-31	80	13	supported	support	VERB
aijbe-31	80	14	by	by	ADP
aijbe-31	80	15	adequate	adequate	ADJ
aijbe-31	80	16	audit	audit	NOUN
aijbe-31	80	17	evidence	evidence	NOUN
aijbe-31	80	18	,	,	PUNCT
aijbe-31	80	19	the	the	DET
aijbe-31	80	20	regulator	regulator	NOUN
aijbe-31	80	21	assumes	assume	VERB
aijbe-31	80	22	that	that	SCONJ
aijbe-31	80	23	such	such	ADJ
aijbe-31	80	24	auditors	auditor	NOUN
aijbe-31	80	25	have	have	AUX
aijbe-31	80	26	performed	perform	VERB
aijbe-31	80	27	a	a	DET
aijbe-31	80	28	firstclass	firstclass	NOUN
aijbe-31	80	29	auditing	auditing	NOUN
aijbe-31	80	30	service	service	NOUN
aijbe-31	80	31	.	.	PUNCT
aijbe-31	81	1	2.3	2.3	NUM
aijbe-31	81	2	empirical	empirical	ADJ
aijbe-31	81	3	review	review	NOUN
aijbe-31	81	4	2.3.1	2.3.1	NUM
aijbe-31	81	5	institutional	institutional	ADJ
aijbe-31	81	6	shareholding	shareholding	NOUN
aijbe-31	81	7	and	and	CCONJ
aijbe-31	81	8	audit	audit	NOUN
aijbe-31	81	9	quality	quality	NOUN
aijbe-31	81	10	zuriegat	zuriegat	NOUN
aijbe-31	81	11	(	(	PUNCT
aijbe-31	81	12	2011	2011	NUM
aijbe-31	81	13	)	)	PUNCT
aijbe-31	81	14	investigated	investigate	VERB
aijbe-31	81	15	the	the	DET
aijbe-31	81	16	effect	effect	NOUN
aijbe-31	81	17	of	of	ADP
aijbe-31	81	18	possession	possession	NOUN
aijbe-31	81	19	shape	shape	NOUN
aijbe-31	81	20	and	and	CCONJ
aijbe-31	81	21	audit	audit	NOUN
aijbe-31	81	22	pleasant	pleasant	ADJ
aijbe-31	81	23	among	among	ADP
aijbe-31	81	24	jordanian	jordanian	ADJ
aijbe-31	81	25	listed	list	VERB
aijbe-31	81	26	firms	firm	NOUN
aijbe-31	81	27	.	.	PUNCT
aijbe-31	82	1	usings	using	NOUN
aijbe-31	82	2	pattern	pattern	NOUN
aijbe-31	82	3	dimension	dimension	NOUN
aijbe-31	82	4	consisted	consist	VERB
aijbe-31	82	5	of	of	ADP
aijbe-31	82	6	one	one	NUM
aijbe-31	82	7	hundred	hundred	NUM
aijbe-31	82	8	and	and	CCONJ
aijbe-31	82	9	ninetyeighty	ninetyeighty	ADJ
aijbe-31	82	10	(	(	PUNCT
aijbe-31	82	11	198	198	NUM
aijbe-31	82	12	)	)	PUNCT
aijbe-31	82	13	businesses	business	NOUN
aijbe-31	82	14	out	out	ADP
aijbe-31	82	15	of	of	ADP
aijbe-31	82	16	the	the	DET
aijbe-31	82	17	two	two	NUM
aijbe-31	82	18	hundred	hundred	NUM
aijbe-31	82	19	and	and	CCONJ
aijbe-31	82	20	sixty	sixty	NUM
aijbe-31	82	21	-	-	PUNCT
aijbe-31	82	22	two	two	NUM
aijbe-31	82	23	(	(	PUNCT
aijbe-31	82	24	262	262	NUM
aijbe-31	82	25	)	)	PUNCT
aijbe-31	82	26	listed	list	VERB
aijbe-31	82	27	companies	company	NOUN
aijbe-31	82	28	on	on	ADP
aijbe-31	82	29	the	the	DET
aijbe-31	82	30	amman	amman	PROPN
aijbe-31	82	31	stock	stock	PROPN
aijbe-31	82	32	exchange	exchange	PROPN
aijbe-31	82	33	.	.	PUNCT
aijbe-31	83	1	the	the	DET
aijbe-31	83	2	evaluation	evaluation	NOUN
aijbe-31	83	3	result	result	NOUN
aijbe-31	83	4	using	use	VERB
aijbe-31	83	5	logistic	logistic	ADJ
aijbe-31	83	6	regression	regression	NOUN
aijbe-31	83	7	in	in	ADP
aijbe-31	83	8	different	different	ADJ
aijbe-31	83	9	to	to	PART
aijbe-31	83	10	investigate	investigate	VERB
aijbe-31	83	11	the	the	DET
aijbe-31	83	12	relationship	relationship	NOUN
aijbe-31	83	13	between	between	ADP
aijbe-31	83	14	the	the	DET
aijbe-31	83	15	audit	audit	NOUN
aijbe-31	83	16	characteristics	characteristic	NOUN
aijbe-31	83	17	measured	measure	VERB
aijbe-31	83	18	primarily	primarily	ADV
aijbe-31	83	19	based	base	VERB
aijbe-31	83	20	on	on	ADP
aijbe-31	83	21	the	the	DET
aijbe-31	83	22	audit	audit	NOUN
aijbe-31	83	23	company	company	NOUN
aijbe-31	83	24	size	size	NOUN
aijbe-31	83	25	as	as	ADP
aijbe-31	83	26	a	a	DET
aijbe-31	83	27	dependent	dependent	ADJ
aijbe-31	83	28	variable	variable	NOUN
aijbe-31	83	29	,	,	PUNCT
aijbe-31	83	30	and	and	CCONJ
aijbe-31	83	31	possession	possession	NOUN
aijbe-31	83	32	shape	shape	NOUN
aijbe-31	83	33	as	as	ADP
aijbe-31	83	34	unbiased	unbiased	ADJ
aijbe-31	83	35	variables	variable	NOUN
aijbe-31	83	36	.	.	PUNCT
aijbe-31	84	1	the	the	DET
aijbe-31	84	2	outcomes	outcome	NOUN
aijbe-31	84	3	exhibit	exhibit	VERB
aijbe-31	84	4	a	a	DET
aijbe-31	84	5	giant	giant	ADJ
aijbe-31	84	6	wonderful	wonderful	ADJ
aijbe-31	84	7	relationship	relationship	NOUN
aijbe-31	84	8	between	between	ADP
aijbe-31	84	9	the	the	DET
aijbe-31	84	10	audit	audit	NOUN
aijbe-31	84	11	first	first	ADJ
aijbe-31	84	12	-	-	PUNCT
aijbe-31	84	13	class	class	NOUN
aijbe-31	84	14	and	and	CCONJ
aijbe-31	84	15	that	that	PRON
aijbe-31	84	16	of	of	ADP
aijbe-31	84	17	the	the	DET
aijbe-31	84	18	company	company	NOUN
aijbe-31	84	19	's	's	PART
aijbe-31	84	20	institutional	institutional	ADJ
aijbe-31	84	21	possession	possession	NOUN
aijbe-31	84	22	and	and	CCONJ
aijbe-31	84	23	concluded	conclude	VERB
aijbe-31	84	24	that	that	SCONJ
aijbe-31	84	25	institutional	institutional	ADJ
aijbe-31	84	26	traders	trader	NOUN
aijbe-31	84	27	tend	tend	VERB
aijbe-31	84	28	to	to	PART
aijbe-31	84	29	hire	hire	VERB
aijbe-31	84	30	fantastic	fantastic	ADJ
aijbe-31	84	31	auditors	auditor	NOUN
aijbe-31	84	32	.	.	PUNCT
aijbe-31	85	1	this	this	DET
aijbe-31	85	2	study	study	NOUN
aijbe-31	85	3	measured	measure	VERB
aijbe-31	85	4	audit	audit	NOUN
aijbe-31	85	5	pleasant	pleasant	ADJ
aijbe-31	85	6	the	the	DET
aijbe-31	85	7	use	use	NOUN
aijbe-31	85	8	of	of	ADP
aijbe-31	85	9	firm	firm	ADJ
aijbe-31	85	10	dimension	dimension	NOUN
aijbe-31	85	11	as	as	SCONJ
aijbe-31	85	12	the	the	DET
aijbe-31	85	13	study	study	NOUN
aijbe-31	85	14	proposes	propose	VERB
aijbe-31	85	15	to	to	PART
aijbe-31	85	16	,	,	PUNCT
aijbe-31	85	17	however	however	ADV
aijbe-31	85	18	,	,	PUNCT
aijbe-31	85	19	the	the	DET
aijbe-31	85	20	used	use	VERB
aijbe-31	85	21	logit	logit	NOUN
aijbe-31	85	22	regression	regression	VERB
aijbe-31	85	23	why	why	SCONJ
aijbe-31	85	24	this	this	DET
aijbe-31	85	25	contemporary	contemporary	ADJ
aijbe-31	85	26	find	find	VERB
aijbe-31	85	27	out	out	ADP
aijbe-31	85	28	about	about	ADP
aijbe-31	85	29	will	will	AUX
aijbe-31	85	30	observe	observe	VERB
aijbe-31	85	31	a	a	DET
aijbe-31	85	32	couple	couple	NOUN
aijbe-31	85	33	of	of	ADP
aijbe-31	85	34	regression	regression	NOUN
aijbe-31	85	35	and	and	CCONJ
aijbe-31	85	36	there	there	PRON
aijbe-31	85	37	is	be	VERB
aijbe-31	85	38	the	the	DET
aijbe-31	85	39	hassle	hassle	NOUN
aijbe-31	85	40	of	of	ADP
aijbe-31	85	41	exterior	exterior	ADJ
aijbe-31	85	42	validity	validity	NOUN
aijbe-31	85	43	since	since	SCONJ
aijbe-31	85	44	the	the	DET
aijbe-31	85	45	previous	previous	ADJ
aijbe-31	85	46	find	find	NOUN
aijbe-31	85	47	out	out	ADP
aijbe-31	85	48	about	about	SCONJ
aijbe-31	85	49	was	be	AUX
aijbe-31	85	50	carried	carry	VERB
aijbe-31	85	51	out	out	ADP
aijbe-31	85	52	amman	amman	PROPN
aijbe-31	85	53	stock	stock	PROPN
aijbe-31	85	54	exchange	exchange	PROPN
aijbe-31	85	55	whilst	whilst	SCONJ
aijbe-31	85	56	the	the	DET
aijbe-31	85	57	study	study	NOUN
aijbe-31	85	58	will	will	AUX
aijbe-31	85	59	be	be	AUX
aijbe-31	85	60	on	on	ADP
aijbe-31	85	61	the	the	DET
aijbe-31	85	62	nigerian	nigerian	ADJ
aijbe-31	85	63	stock	stock	NOUN
aijbe-31	85	64	change	change	NOUN
aijbe-31	85	65	specifically	specifically	ADV
aijbe-31	85	66	in	in	ADP
aijbe-31	85	67	oil	oil	NOUN
aijbe-31	85	68	and	and	CCONJ
aijbe-31	85	69	gasoline	gasoline	NOUN
aijbe-31	85	70	sector	sector	NOUN
aijbe-31	85	71	.	.	PUNCT
aijbe-31	86	1	khasharmeh	khasharmeh	PROPN
aijbe-31	86	2	and	and	CCONJ
aijbe-31	86	3	joseph	joseph	PROPN
aijbe-31	86	4	(	(	PUNCT
aijbe-31	86	5	2017	2017	NUM
aijbe-31	86	6	)	)	PUNCT
aijbe-31	86	7	ascertain	ascertain	VERB
aijbe-31	86	8	the	the	DET
aijbe-31	86	9	impact	impact	NOUN
aijbe-31	86	10	of	of	ADP
aijbe-31	86	11	possession	possession	NOUN
aijbe-31	86	12	structure	structure	NOUN
aijbe-31	86	13	on	on	ADP
aijbe-31	86	14	audit	audit	NOUN
aijbe-31	86	15	high	high	ADJ
aijbe-31	86	16	-	-	PUNCT
aijbe-31	86	17	quality	quality	NOUN
aijbe-31	86	18	in	in	ADP
aijbe-31	86	19	a	a	DET
aijbe-31	86	20	growing	grow	VERB
aijbe-31	86	21	country	country	NOUN
aijbe-31	86	22	,	,	PUNCT
aijbe-31	86	23	the	the	DET
aijbe-31	86	24	case	case	NOUN
aijbe-31	86	25	of	of	ADP
aijbe-31	86	26	bahrain	bahrain	NOUN
aijbe-31	86	27	.	.	PUNCT
aijbe-31	87	1	specifically	specifically	ADV
aijbe-31	87	2	,	,	PUNCT
aijbe-31	87	3	the	the	DET
aijbe-31	87	4	study	study	NOUN
aijbe-31	87	5	regarded	regard	VERB
aijbe-31	87	6	ownership	ownership	NOUN
aijbe-31	87	7	awareness	awareness	NOUN
aijbe-31	87	8	and	and	CCONJ
aijbe-31	87	9	institutional	institutional	ADJ
aijbe-31	87	10	shareholding	shareholding	NOUN
aijbe-31	87	11	as	as	SCONJ
aijbe-31	87	12	person	person	NOUN
aijbe-31	87	13	explanatory	explanatory	ADJ
aijbe-31	87	14	variables	variable	NOUN
aijbe-31	87	15	for	for	ADP
aijbe-31	87	16	possession	possession	NOUN
aijbe-31	87	17	structure	structure	NOUN
aijbe-31	87	18	.	.	PUNCT
aijbe-31	88	1	the	the	DET
aijbe-31	88	2	annual	annual	ADJ
aijbe-31	88	3	reports	report	NOUN
aijbe-31	88	4	of	of	ADP
aijbe-31	88	5	listed	list	VERB
aijbe-31	88	6	businesses	business	NOUN
aijbe-31	88	7	in	in	ADP
aijbe-31	88	8	bahrain	bahrain	NOUN
aijbe-31	88	9	for	for	ADP
aijbe-31	88	10	2015	2015	NUM
aijbe-31	88	11	and	and	CCONJ
aijbe-31	88	12	unlisted	unlisted	ADJ
aijbe-31	88	13	businesses	business	NOUN
aijbe-31	88	14	registered	register	VERB
aijbe-31	88	15	by	by	ADP
aijbe-31	88	16	using	use	VERB
aijbe-31	88	17	the	the	DET
aijbe-31	88	18	central	central	ADJ
aijbe-31	88	19	financial	financial	ADJ
aijbe-31	88	20	institution	institution	NOUN
aijbe-31	88	21	of	of	ADP
aijbe-31	88	22	bahrain	bahrain	NOUN
aijbe-31	88	23	in	in	ADP
aijbe-31	88	24	september	september	PROPN
aijbe-31	88	25	2016	2016	NUM
aijbe-31	88	26	have	have	AUX
aijbe-31	88	27	been	be	AUX
aijbe-31	88	28	used	use	VERB
aijbe-31	88	29	in	in	ADP
aijbe-31	88	30	the	the	DET
aijbe-31	88	31	analysis	analysis	NOUN
aijbe-31	88	32	.	.	PUNCT
aijbe-31	89	1	logistic	logistic	ADJ
aijbe-31	89	2	regression	regression	NOUN
aijbe-31	89	3	was	be	AUX
aijbe-31	89	4	used	use	VERB
aijbe-31	89	5	to	to	PART
aijbe-31	89	6	check	check	VERB
aijbe-31	89	7	the	the	DET
aijbe-31	89	8	hypotheses	hypothesis	NOUN
aijbe-31	89	9	.	.	PUNCT
aijbe-31	90	1	the	the	DET
aijbe-31	90	2	results	result	NOUN
aijbe-31	90	3	indicated	indicate	VERB
aijbe-31	90	4	that	that	SCONJ
aijbe-31	90	5	institutional	institutional	ADJ
aijbe-31	90	6	shareholding	shareholding	NOUN
aijbe-31	90	7	has	have	VERB
aijbe-31	90	8	a	a	DET
aijbe-31	90	9	wonderful	wonderful	ADJ
aijbe-31	90	10	but	but	CCONJ
aijbe-31	90	11	insignificant	insignificant	ADJ
aijbe-31	90	12	impact	impact	NOUN
aijbe-31	90	13	on	on	ADP
aijbe-31	90	14	audit	audit	NOUN
aijbe-31	90	15	firm	firm	ADJ
aijbe-31	90	16	size	size	NOUN
aijbe-31	90	17	.	.	PUNCT
aijbe-31	91	1	this	this	PRON
aijbe-31	91	2	learn	learn	VERB
aijbe-31	91	3	about	about	ADP
aijbe-31	91	4	was	be	AUX
aijbe-31	91	5	achieved	achieve	VERB
aijbe-31	91	6	in	in	ADP
aijbe-31	91	7	every	every	DET
aijbe-31	91	8	other	other	ADJ
aijbe-31	91	9	economic	economic	ADJ
aijbe-31	91	10	system	system	NOUN
aijbe-31	91	11	different	different	ADJ
aijbe-31	91	12	from	from	ADP
aijbe-31	91	13	the	the	DET
aijbe-31	91	14	nigerian	nigerian	ADJ
aijbe-31	91	15	financial	financial	ADJ
aijbe-31	91	16	system	system	NOUN
aijbe-31	91	17	so	so	ADV
aijbe-31	91	18	,	,	PUNCT
aijbe-31	91	19	a	a	DET
aijbe-31	91	20	repetition	repetition	NOUN
aijbe-31	91	21	of	of	ADP
aijbe-31	91	22	the	the	DET
aijbe-31	91	23	usage	usage	NOUN
aijbe-31	91	24	of	of	ADP
aijbe-31	91	25	nigerian	nigerian	ADJ
aijbe-31	91	26	statistics	statistic	NOUN
aijbe-31	91	27	is	be	AUX
aijbe-31	91	28	imperative	imperative	ADJ
aijbe-31	91	29	.	.	PUNCT
aijbe-31	92	1	also	also	ADV
aijbe-31	92	2	,	,	PUNCT
aijbe-31	92	3	this	this	DET
aijbe-31	92	4	modern	modern	ADJ
aijbe-31	92	5	-	-	PUNCT
aijbe-31	92	6	day	day	NOUN
aijbe-31	92	7	learn	learn	NOUN
aijbe-31	92	8	about	about	ADP
aijbe-31	92	9	took	take	VERB
aijbe-31	92	10	a	a	DET
aijbe-31	92	11	oneof	oneof	ADJ
aijbe-31	92	12	-	-	PUNCT
aijbe-31	92	13	a	a	DET
aijbe-31	92	14	-	-	PUNCT
aijbe-31	92	15	kind	kind	NOUN
aijbe-31	92	16	dimension	dimension	NOUN
aijbe-31	92	17	,	,	PUNCT
aijbe-31	92	18	through	through	ADP
aijbe-31	92	19	interacting	interact	VERB
aijbe-31	92	20	with	with	ADP
aijbe-31	92	21	the	the	DET
aijbe-31	92	22	effect	effect	NOUN
aijbe-31	92	23	of	of	ADP
aijbe-31	92	24	a	a	DET
aijbe-31	92	25	highquality	highquality	NOUN
aijbe-31	92	26	audit	audit	NOUN
aijbe-31	92	27	committee	committee	NOUN
aijbe-31	92	28	,	,	PUNCT
aijbe-31	92	29	not	not	PART
aijbe-31	92	30	just	just	ADV
aijbe-31	92	31	a	a	DET
aijbe-31	92	32	direct	direct	ADJ
aijbe-31	92	33	relationship	relationship	NOUN
aijbe-31	92	34	which	which	PRON
aijbe-31	92	35	makes	make	VERB
aijbe-31	92	36	for	for	ADP
aijbe-31	92	37	tons	ton	NOUN
aijbe-31	92	38	distinction	distinction	NOUN
aijbe-31	92	39	between	between	ADP
aijbe-31	92	40	the	the	DET
aijbe-31	92	41	studies	study	NOUN
aijbe-31	92	42	.	.	PUNCT
aijbe-31	93	1	alzeaideen	alzeaideen	PROPN
aijbe-31	93	2	and	and	CCONJ
aijbe-31	93	3	al	al	PROPN
aijbe-31	93	4	-	-	PUNCT
aijbe-31	93	5	rawash	rawash	NOUN
aijbe-31	93	6	(	(	PUNCT
aijbe-31	93	7	2018	2018	NUM
aijbe-31	93	8	)	)	PUNCT
aijbe-31	93	9	investigated	investigate	VERB
aijbe-31	93	10	the	the	DET
aijbe-31	93	11	effect	effect	NOUN
aijbe-31	93	12	of	of	ADP
aijbe-31	93	13	extraordinary	extraordinary	ADJ
aijbe-31	93	14	ownership	ownership	NOUN
aijbe-31	93	15	constructions	construction	NOUN
aijbe-31	93	16	(	(	PUNCT
aijbe-31	93	17	concentration	concentration	NOUN
aijbe-31	93	18	,	,	PUNCT
aijbe-31	93	19	foreign	foreign	ADJ
aijbe-31	93	20	,	,	PUNCT
aijbe-31	93	21	and	and	CCONJ
aijbe-31	93	22	institutional	institutional	ADJ
aijbe-31	93	23	shareholding	shareholding	NOUN
aijbe-31	93	24	)	)	PUNCT
aijbe-31	93	25	on	on	ADP
aijbe-31	93	26	audit	audit	NOUN
aijbe-31	93	27	nice	nice	ADJ
aijbe-31	93	28	of	of	ADP
aijbe-31	93	29	listed	list	VERB
aijbe-31	93	30	agencies	agency	NOUN
aijbe-31	93	31	in	in	ADP
aijbe-31	93	32	the	the	DET
aijbe-31	93	33	amman	amman	PROPN
aijbe-31	93	34	inventory	inventory	NOUN
aijbe-31	93	35	exchange	exchange	NOUN
aijbe-31	93	36	.	.	PUNCT
aijbe-31	94	1	to	to	PART
aijbe-31	94	2	take	take	VERB
aijbe-31	94	3	a	a	DET
aijbe-31	94	4	look	look	NOUN
aijbe-31	94	5	at	at	ADP
aijbe-31	94	6	each	each	DET
aijbe-31	94	7	hypothesis	hypothesis	NOUN
aijbe-31	94	8	;	;	PUNCT
aijbe-31	94	9	a	a	DET
aijbe-31	94	10	model	model	NOUN
aijbe-31	94	11	used	use	VERB
aijbe-31	94	12	to	to	PART
aijbe-31	94	13	be	be	AUX
aijbe-31	94	14	described	describe	VERB
aijbe-31	94	15	based	base	VERB
aijbe-31	94	16	on	on	ADP
aijbe-31	94	17	dependent	dependent	ADJ
aijbe-31	94	18	variables	variable	NOUN
aijbe-31	94	19	employed	employ	VERB
aijbe-31	94	20	to	to	PART
aijbe-31	94	21	measure	measure	VERB
aijbe-31	94	22	audit	audit	NOUN
aijbe-31	94	23	quality	quality	NOUN
aijbe-31	94	24	.	.	PUNCT
aijbe-31	95	1	the	the	DET
aijbe-31	95	2	sample	sample	NOUN
aijbe-31	95	3	study	study	NOUN
aijbe-31	95	4	consists	consist	VERB
aijbe-31	95	5	of	of	ADP
aijbe-31	95	6	132	132	NUM
aijbe-31	95	7	corporations	corporation	NOUN
aijbe-31	95	8	from	from	ADP
aijbe-31	95	9	2005	2005	NUM
aijbe-31	95	10	to	to	ADP
aijbe-31	95	11	2016	2016	NUM
aijbe-31	95	12	.	.	PUNCT
aijbe-31	96	1	the	the	DET
aijbe-31	96	2	evaluation	evaluation	NOUN
aijbe-31	96	3	of	of	ADP
aijbe-31	96	4	logistic	logistic	ADJ
aijbe-31	96	5	regression	regression	NOUN
aijbe-31	96	6	was	be	AUX
aijbe-31	96	7	once	once	ADV
aijbe-31	96	8	used	use	VERB
aijbe-31	96	9	to	to	PART
aijbe-31	96	10	inspect	inspect	VERB
aijbe-31	96	11	the	the	DET
aijbe-31	96	12	relationship	relationship	NOUN
aijbe-31	96	13	between	between	ADP
aijbe-31	96	14	the	the	DET
aijbe-31	96	15	audit	audit	NOUN
aijbe-31	96	16	firstrate	firstrate	NOUN
aijbe-31	96	17	measured	measure	VERB
aijbe-31	96	18	based	base	VERB
aijbe-31	96	19	totally	totally	ADV
aijbe-31	96	20	on	on	ADP
aijbe-31	96	21	the	the	DET
aijbe-31	96	22	audit	audit	NOUN
aijbe-31	96	23	firms	firm	NOUN
aijbe-31	96	24	’	'	PUNCT
aijbe-31	96	25	size	size	NOUN
aijbe-31	96	26	as	as	ADP
aijbe-31	96	27	a	a	DET
aijbe-31	96	28	dependent	dependent	ADJ
aijbe-31	96	29	variable	variable	NOUN
aijbe-31	96	30	and	and	CCONJ
aijbe-31	96	31	possession	possession	NOUN
aijbe-31	96	32	structure	structure	NOUN
aijbe-31	96	33	as	as	ADP
aijbe-31	96	34	independent	independent	ADJ
aijbe-31	96	35	variables	variable	NOUN
aijbe-31	96	36	.	.	PUNCT
aijbe-31	97	1	the	the	DET
aijbe-31	97	2	outcomes	outcome	NOUN
aijbe-31	97	3	supplied	supply	VERB
aijbe-31	97	4	proof	proof	NOUN
aijbe-31	97	5	of	of	ADP
aijbe-31	97	6	an	an	DET
aijbe-31	97	7	effective	effective	ADJ
aijbe-31	97	8	statistically	statistically	ADV
aijbe-31	97	9	giant	giant	ADJ
aijbe-31	97	10	relationship	relationship	NOUN
aijbe-31	97	11	between	between	ADP
aijbe-31	97	12	the	the	DET
aijbe-31	97	13	audit	audit	NOUN
aijbe-31	97	14	firstclass	firstclass	NOUN
aijbe-31	97	15	and	and	CCONJ
aijbe-31	97	16	that	that	PRON
aijbe-31	97	17	of	of	ADP
aijbe-31	97	18	agencies	agency	NOUN
aijbe-31	97	19	each	each	PRON
aijbe-31	97	20	with	with	ADP
aijbe-31	97	21	foreign	foreign	ADJ
aijbe-31	97	22	and	and	CCONJ
aijbe-31	97	23	institutional	institutional	ADJ
aijbe-31	97	24	shareholding	shareholding	NOUN
aijbe-31	97	25	.	.	PUNCT
aijbe-31	98	1	also	also	ADV
aijbe-31	98	2	,	,	PUNCT
aijbe-31	98	3	these	these	DET
aijbe-31	98	4	outcomes	outcome	NOUN
aijbe-31	98	5	indicate	indicate	VERB
aijbe-31	98	6	that	that	SCONJ
aijbe-31	98	7	overseas	overseas	ADJ
aijbe-31	98	8	and	and	CCONJ
aijbe-31	98	9	institutional	institutional	ADJ
aijbe-31	98	10	investors	investor	NOUN
aijbe-31	98	11	tend	tend	VERB
aijbe-31	98	12	to	to	PART
aijbe-31	98	13	rent	rent	VERB
aijbe-31	98	14	super	super	ADJ
aijbe-31	98	15	auditors	auditor	NOUN
aijbe-31	98	16	.	.	PUNCT
aijbe-31	99	1	this	this	DET
aijbe-31	99	2	study	study	NOUN
aijbe-31	99	3	affords	afford	VERB
aijbe-31	99	4	a	a	DET
aijbe-31	99	5	hassle	hassle	NOUN
aijbe-31	99	6	or	or	CCONJ
aijbe-31	99	7	gap	gap	NOUN
aijbe-31	99	8	in	in	ADP
aijbe-31	99	9	exterior	exterior	ADJ
aijbe-31	99	10	validity	validity	NOUN
aijbe-31	99	11	and	and	CCONJ
aijbe-31	99	12	did	do	AUX
aijbe-31	99	13	not	not	PART
aijbe-31	99	14	reflect	reflect	VERB
aijbe-31	99	15	on	on	ADP
aijbe-31	99	16	consideration	consideration	NOUN
aijbe-31	99	17	on	on	ADP
aijbe-31	99	18	the	the	DET
aijbe-31	99	19	audit	audit	NOUN
aijbe-31	99	20	committee	committee	NOUN
aijbe-31	99	21	as	as	ADP
aijbe-31	99	22	a	a	DET
aijbe-31	99	23	thing	thing	NOUN
aijbe-31	99	24	that	that	PRON
aijbe-31	99	25	may	may	AUX
aijbe-31	99	26	want	want	VERB
aijbe-31	99	27	to	to	PART
aijbe-31	99	28	affect	affect	VERB
aijbe-31	99	29	the	the	DET
aijbe-31	99	30	relationship	relationship	NOUN
aijbe-31	99	31	between	between	ADP
aijbe-31	99	32	institutional	institutional	ADJ
aijbe-31	99	33	possession	possession	NOUN
aijbe-31	99	34	and	and	CCONJ
aijbe-31	99	35	audit	audit	NOUN
aijbe-31	99	36	quality	quality	NOUN
aijbe-31	99	37	.	.	PUNCT
aijbe-31	100	1	akhidime	akhidime	NOUN
aijbe-31	100	2	(	(	PUNCT
aijbe-31	100	3	2015	2015	NUM
aijbe-31	100	4	)	)	PUNCT
aijbe-31	100	5	examined	examine	VERB
aijbe-31	100	6	the	the	DET
aijbe-31	100	7	influence	influence	NOUN
aijbe-31	100	8	of	of	ADP
aijbe-31	100	9	the	the	DET
aijbe-31	100	10	board	board	NOUN
aijbe-31	100	11	structure	structure	NOUN
aijbe-31	100	12	of	of	ADP
aijbe-31	100	13	nigeria	nigeria	PROPN
aijbe-31	100	14	banks	bank	NOUN
aijbe-31	100	15	on	on	ADP
aijbe-31	100	16	their	their	PRON
aijbe-31	100	17	audit	audit	NOUN
aijbe-31	100	18	quality	quality	NOUN
aijbe-31	100	19	.	.	PUNCT
aijbe-31	101	1	the	the	DET
aijbe-31	101	2	find	find	VERB
aijbe-31	101	3	out	out	ADP
aijbe-31	101	4	about	about	ADP
aijbe-31	101	5	is	be	AUX
aijbe-31	101	6	based	base	VERB
aijbe-31	101	7	totally	totally	ADV
aijbe-31	101	8	on	on	ADP
aijbe-31	101	9	the	the	DET
aijbe-31	101	10	posted	post	VERB
aijbe-31	101	11	audited	audit	VERB
aijbe-31	101	12	bills	bill	NOUN
aijbe-31	101	13	of	of	ADP
aijbe-31	101	14	19	19	NUM
aijbe-31	101	15	banks	bank	NOUN
aijbe-31	101	16	that	that	PRON
aijbe-31	101	17	have	have	AUX
aijbe-31	101	18	been	be	AUX
aijbe-31	101	19	chosen	choose	VERB
aijbe-31	101	20	through	through	ADP
aijbe-31	101	21	an	an	DET
aijbe-31	101	22	easy	easy	ADJ
aijbe-31	101	23	sagir	sagir	NOUN
aijbe-31	101	24	lawal	lawal	NOUN
aijbe-31	101	25	(	(	PUNCT
aijbe-31	101	26	2023	2023	NUM
aijbe-31	101	27	)	)	PUNCT
aijbe-31	101	28	6	6	NUM
aijbe-31	101	29	american	american	ADJ
aijbe-31	101	30	interdisciplinary	interdisciplinary	ADJ
aijbe-31	101	31	journal	journal	NOUN
aijbe-31	101	32	of	of	ADP
aijbe-31	101	33	business	business	NOUN
aijbe-31	101	34	and	and	CCONJ
aijbe-31	101	35	economics	economic	NOUN
aijbe-31	102	1	|	|	ADV
aijbe-31	102	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-31	102	3	random	random	ADJ
aijbe-31	102	4	sampling	sampling	NOUN
aijbe-31	102	5	technique	technique	NOUN
aijbe-31	102	6	from	from	ADP
aijbe-31	102	7	the	the	DET
aijbe-31	102	8	populace	populace	NOUN
aijbe-31	102	9	of	of	ADP
aijbe-31	102	10	the	the	DET
aijbe-31	102	11	25	25	NUM
aijbe-31	102	12	nigerian	nigerian	ADJ
aijbe-31	102	13	banks	bank	NOUN
aijbe-31	102	14	over	over	ADP
aijbe-31	102	15	the	the	DET
aijbe-31	102	16	banks	bank	NOUN
aijbe-31	102	17	'	'	PART
aijbe-31	102	18	postconsolidation	postconsolidation	NOUN
aijbe-31	102	19	/	/	SYM
aijbe-31	102	20	reform	reform	NOUN
aijbe-31	102	21	over	over	ADP
aijbe-31	102	22	5	5	NUM
aijbe-31	102	23	years	year	NOUN
aijbe-31	102	24	.	.	PUNCT
aijbe-31	103	1	the	the	DET
aijbe-31	103	2	variables	variable	NOUN
aijbe-31	103	3	of	of	ADP
aijbe-31	103	4	the	the	DET
aijbe-31	103	5	learn	learn	NOUN
aijbe-31	103	6	about	about	ADP
aijbe-31	103	7	had	have	AUX
aijbe-31	103	8	been	be	AUX
aijbe-31	103	9	analysed	analyse	VERB
aijbe-31	103	10	using	use	VERB
aijbe-31	103	11	binary	binary	ADJ
aijbe-31	103	12	logistic	logistic	ADJ
aijbe-31	103	13	regression	regression	NOUN
aijbe-31	103	14	analysis	analysis	NOUN
aijbe-31	103	15	.	.	PUNCT
aijbe-31	104	1	the	the	DET
aijbe-31	104	2	hypotheses	hypothesis	NOUN
aijbe-31	104	3	of	of	ADP
aijbe-31	104	4	the	the	DET
aijbe-31	104	5	learn	learn	NOUN
aijbe-31	104	6	about	about	ADP
aijbe-31	104	7	had	have	AUX
aijbe-31	104	8	been	be	AUX
aijbe-31	104	9	examined	examine	VERB
aijbe-31	104	10	using	use	VERB
aijbe-31	104	11	fratios	fratio	NOUN
aijbe-31	104	12	.	.	PUNCT
aijbe-31	105	1	from	from	ADP
aijbe-31	105	2	the	the	DET
aijbe-31	105	3	outcomes	outcome	NOUN
aijbe-31	105	4	of	of	ADP
aijbe-31	105	5	the	the	DET
aijbe-31	105	6	pooled	pooled	ADJ
aijbe-31	105	7	binary	binary	ADJ
aijbe-31	105	8	regression	regression	NOUN
aijbe-31	105	9	of	of	ADP
aijbe-31	105	10	the	the	DET
aijbe-31	105	11	pooled	pool	VERB
aijbe-31	105	12	facts	fact	NOUN
aijbe-31	105	13	at	at	ADP
aijbe-31	105	14	a	a	DET
aijbe-31	105	15	5	5	NUM
aijbe-31	105	16	%	%	NOUN
aijbe-31	105	17	degree	degree	NOUN
aijbe-31	105	18	of	of	ADP
aijbe-31	105	19	significance	significance	NOUN
aijbe-31	105	20	.	.	PUNCT
aijbe-31	106	1	the	the	DET
aijbe-31	106	2	outcomes	outcome	NOUN
aijbe-31	106	3	of	of	ADP
aijbe-31	106	4	the	the	DET
aijbe-31	106	5	find	find	NOUN
aijbe-31	106	6	out	out	ADP
aijbe-31	106	7	about	about	ADP
aijbe-31	106	8	verify	verify	VERB
aijbe-31	106	9	that	that	SCONJ
aijbe-31	106	10	non	non	ADJ
aijbe-31	106	11	-	-	ADJ
aijbe-31	106	12	executive	executive	ADJ
aijbe-31	106	13	administrator	administrator	NOUN
aijbe-31	106	14	positively	positively	ADV
aijbe-31	106	15	impact	impact	VERB
aijbe-31	106	16	the	the	DET
aijbe-31	106	17	banks	bank	NOUN
aijbe-31	106	18	'	'	PART
aijbe-31	106	19	audit	audit	NOUN
aijbe-31	106	20	quality	quality	NOUN
aijbe-31	106	21	.	.	PUNCT
aijbe-31	107	1	this	this	DET
aijbe-31	107	2	study	study	NOUN
aijbe-31	107	3	is	be	AUX
aijbe-31	107	4	on	on	ADP
aijbe-31	107	5	nigerian	nigerian	ADJ
aijbe-31	107	6	banks	bank	NOUN
aijbe-31	107	7	and	and	CCONJ
aijbe-31	107	8	used	use	VERB
aijbe-31	107	9	logit	logit	PROPN
aijbe-31	107	10	regression	regression	NOUN
aijbe-31	107	11	as	as	ADP
aijbe-31	107	12	a	a	DET
aijbe-31	107	13	statistical	statistical	ADJ
aijbe-31	107	14	technique	technique	NOUN
aijbe-31	107	15	for	for	ADP
aijbe-31	107	16	data	data	NOUN
aijbe-31	107	17	evaluation	evaluation	NOUN
aijbe-31	107	18	whilst	whilst	SCONJ
aijbe-31	107	19	this	this	DET
aijbe-31	107	20	cutting	cutting	NOUN
aijbe-31	107	21	-	-	PUNCT
aijbe-31	107	22	edge	edge	NOUN
aijbe-31	107	23	find	find	VERB
aijbe-31	107	24	out	out	ADP
aijbe-31	107	25	about	about	ADP
aijbe-31	107	26	will	will	AUX
aijbe-31	107	27	be	be	AUX
aijbe-31	107	28	on	on	ADP
aijbe-31	107	29	oil	oil	NOUN
aijbe-31	107	30	and	and	CCONJ
aijbe-31	107	31	fuel	fuel	NOUN
aijbe-31	107	32	organizations	organization	NOUN
aijbe-31	107	33	and	and	CCONJ
aijbe-31	107	34	will	will	AUX
aijbe-31	107	35	rent	rent	VERB
aijbe-31	107	36	the	the	DET
aijbe-31	107	37	use	use	NOUN
aijbe-31	107	38	of	of	ADP
aijbe-31	107	39	multiple	multiple	ADJ
aijbe-31	107	40	regression	regression	NOUN
aijbe-31	107	41	analysis	analysis	NOUN
aijbe-31	107	42	as	as	ADP
aijbe-31	107	43	techniques	technique	NOUN
aijbe-31	107	44	for	for	ADP
aijbe-31	107	45	facts	fact	NOUN
aijbe-31	107	46	evaluation	evaluation	NOUN
aijbe-31	107	47	given	give	VERB
aijbe-31	107	48	us	we	PRON
aijbe-31	107	49	the	the	DET
aijbe-31	107	50	problem	problem	NOUN
aijbe-31	107	51	of	of	ADP
aijbe-31	107	52	sectorial	sectorial	ADJ
aijbe-31	107	53	peculiarity	peculiarity	NOUN
aijbe-31	107	54	and	and	CCONJ
aijbe-31	107	55	differences	difference	NOUN
aijbe-31	107	56	in	in	ADP
aijbe-31	107	57	statistical	statistical	ADJ
aijbe-31	107	58	technique	technique	NOUN
aijbe-31	107	59	for	for	ADP
aijbe-31	107	60	analysis	analysis	NOUN
aijbe-31	107	61	.	.	PUNCT
aijbe-31	108	1	ibrahim	ibrahim	PROPN
aijbe-31	108	2	and	and	CCONJ
aijbe-31	108	3	jehu	jehu	PROPN
aijbe-31	108	4	(	(	PUNCT
aijbe-31	108	5	2018	2018	NUM
aijbe-31	108	6	)	)	PUNCT
aijbe-31	108	7	using	use	VERB
aijbe-31	108	8	statistics	statistic	NOUN
aijbe-31	108	9	on	on	ADP
aijbe-31	108	10	576	576	NUM
aijbe-31	108	11	nigerian	nigerian	ADJ
aijbe-31	108	12	companies	company	NOUN
aijbe-31	108	13	between	between	ADP
aijbe-31	108	14	2011	2011	NUM
aijbe-31	108	15	and	and	CCONJ
aijbe-31	108	16	2016	2016	NUM
aijbe-31	108	17	to	to	PART
aijbe-31	108	18	look	look	VERB
aijbe-31	108	19	at	at	ADP
aijbe-31	108	20	the	the	DET
aijbe-31	108	21	relationship	relationship	NOUN
aijbe-31	108	22	between	between	ADP
aijbe-31	108	23	board	board	NOUN
aijbe-31	108	24	composition	composition	NOUN
aijbe-31	108	25	and	and	CCONJ
aijbe-31	108	26	economic	economic	ADJ
aijbe-31	108	27	reporting	reporting	NOUN
aijbe-31	108	28	quality	quality	NOUN
aijbe-31	108	29	,	,	PUNCT
aijbe-31	108	30	we	we	PRON
aijbe-31	108	31	underscored	underscore	VERB
aijbe-31	108	32	that	that	SCONJ
aijbe-31	108	33	the	the	DET
aijbe-31	108	34	independence	independence	NOUN
aijbe-31	108	35	issue	issue	NOUN
aijbe-31	108	36	of	of	ADP
aijbe-31	108	37	board	board	NOUN
aijbe-31	108	38	composition	composition	NOUN
aijbe-31	108	39	is	be	AUX
aijbe-31	108	40	twofold	twofold	NOUN
aijbe-31	108	41	:	:	PUNCT
aijbe-31	108	42	director	director	NOUN
aijbe-31	108	43	shareholding	shareholding	NOUN
aijbe-31	108	44	,	,	PUNCT
aijbe-31	108	45	and	and	CCONJ
aijbe-31	108	46	independent	independent	ADJ
aijbe-31	108	47	director	director	NOUN
aijbe-31	108	48	shareholding	shareholding	NOUN
aijbe-31	108	49	.	.	PUNCT
aijbe-31	109	1	our	our	PRON
aijbe-31	109	2	multivariate	multivariate	NOUN
aijbe-31	109	3	regression	regression	NOUN
aijbe-31	109	4	results	result	NOUN
aijbe-31	109	5	recommend	recommend	VERB
aijbe-31	109	6	that	that	SCONJ
aijbe-31	109	7	the	the	DET
aijbe-31	109	8	proportions	proportion	NOUN
aijbe-31	109	9	of	of	ADP
aijbe-31	109	10	the	the	DET
aijbe-31	109	11	director	director	NOUN
aijbe-31	109	12	shareholding	shareholding	NOUN
aijbe-31	109	13	,	,	PUNCT
aijbe-31	109	14	as	as	ADV
aijbe-31	109	15	well	well	ADV
aijbe-31	109	16	as	as	ADP
aijbe-31	109	17	that	that	PRON
aijbe-31	109	18	of	of	ADP
aijbe-31	109	19	the	the	DET
aijbe-31	109	20	impartial	impartial	ADJ
aijbe-31	109	21	director	director	NOUN
aijbe-31	109	22	shareholding	shareholding	NOUN
aijbe-31	109	23	,	,	PUNCT
aijbe-31	109	24	have	have	VERB
aijbe-31	109	25	a	a	DET
aijbe-31	109	26	poor	poor	ADJ
aijbe-31	109	27	and	and	CCONJ
aijbe-31	109	28	tremendous	tremendous	ADJ
aijbe-31	109	29	relation	relation	NOUN
aijbe-31	109	30	with	with	ADP
aijbe-31	109	31	odd	odd	ADJ
aijbe-31	109	32	accruals	accrual	NOUN
aijbe-31	109	33	,	,	PUNCT
aijbe-31	109	34	which	which	PRON
aijbe-31	109	35	in	in	ADP
aijbe-31	109	36	flip	flip	NOUN
aijbe-31	109	37	improves	improve	VERB
aijbe-31	109	38	the	the	DET
aijbe-31	109	39	great	great	ADJ
aijbe-31	109	40	of	of	ADP
aijbe-31	109	41	financial	financial	ADJ
aijbe-31	109	42	reporting	reporting	NOUN
aijbe-31	109	43	.	.	PUNCT
aijbe-31	110	1	but	but	CCONJ
aijbe-31	110	2	the	the	DET
aijbe-31	110	3	coefficient	coefficient	NOUN
aijbe-31	110	4	of	of	ADP
aijbe-31	110	5	board	board	NOUN
aijbe-31	110	6	dimension	dimension	NOUN
aijbe-31	110	7	did	do	AUX
aijbe-31	110	8	now	now	ADV
aijbe-31	110	9	not	not	PART
aijbe-31	110	10	exhibit	exhibit	VERB
aijbe-31	110	11	any	any	DET
aijbe-31	110	12	significance	significance	NOUN
aijbe-31	110	13	.	.	PUNCT
aijbe-31	111	1	this	this	PRON
aijbe-31	111	2	is	be	AUX
aijbe-31	111	3	consistent	consistent	ADJ
aijbe-31	111	4	with	with	ADP
aijbe-31	111	5	the	the	DET
aijbe-31	111	6	prognosis	prognosis	NOUN
aijbe-31	111	7	of	of	ADP
aijbe-31	111	8	the	the	DET
aijbe-31	111	9	employer	employer	NOUN
aijbe-31	111	10	theory	theory	NOUN
aijbe-31	111	11	.	.	PUNCT
aijbe-31	112	1	this	this	DET
aijbe-31	112	2	study	study	NOUN
aijbe-31	112	3	,	,	PUNCT
aijbe-31	112	4	therefore	therefore	ADV
aijbe-31	112	5	,	,	PUNCT
aijbe-31	112	6	contributes	contribute	VERB
aijbe-31	112	7	to	to	PART
aijbe-31	112	8	present	present	ADJ
aijbe-31	112	9	know	know	NOUN
aijbe-31	112	10	-	-	PUNCT
aijbe-31	112	11	how	how	NOUN
aijbe-31	112	12	with	with	ADP
aijbe-31	112	13	the	the	DET
aijbe-31	112	14	aid	aid	NOUN
aijbe-31	112	15	of	of	ADP
aijbe-31	112	16	expanding	expand	VERB
aijbe-31	112	17	the	the	DET
aijbe-31	112	18	independence	independence	NOUN
aijbe-31	112	19	of	of	ADP
aijbe-31	112	20	the	the	DET
aijbe-31	112	21	board	board	NOUN
aijbe-31	112	22	of	of	ADP
aijbe-31	112	23	directors	director	NOUN
aijbe-31	112	24	into	into	ADP
aijbe-31	112	25	two	two	NUM
aijbe-31	112	26	variable	variable	ADJ
aijbe-31	112	27	measures	measure	NOUN
aijbe-31	112	28	and	and	CCONJ
aijbe-31	112	29	mainly	mainly	ADV
aijbe-31	112	30	detecting	detect	VERB
aijbe-31	112	31	the	the	DET
aijbe-31	112	32	significant	significant	ADJ
aijbe-31	112	33	components	component	NOUN
aijbe-31	112	34	.	.	PUNCT
aijbe-31	113	1	the	the	DET
aijbe-31	113	2	learn	learn	NOUN
aijbe-31	113	3	about	about	ADP
aijbe-31	113	4	is	be	AUX
aijbe-31	113	5	restrained	restrain	VERB
aijbe-31	113	6	to	to	ADP
aijbe-31	113	7	our	our	PRON
aijbe-31	113	8	proxy	proxy	NOUN
aijbe-31	113	9	of	of	ADP
aijbe-31	113	10	frq	frq	PROPN
aijbe-31	113	11	(	(	PUNCT
aijbe-31	113	12	abnormal	abnormal	ADJ
aijbe-31	113	13	accruals	accrual	NOUN
aijbe-31	113	14	)	)	PUNCT
aijbe-31	113	15	and	and	CCONJ
aijbe-31	113	16	did	do	AUX
aijbe-31	113	17	not	not	PART
aijbe-31	113	18	reflect	reflect	VERB
aijbe-31	113	19	on	on	ADP
aijbe-31	113	20	consideration	consideration	NOUN
aijbe-31	113	21	on	on	ADP
aijbe-31	113	22	the	the	DET
aijbe-31	113	23	sensitivity	sensitivity	NOUN
aijbe-31	113	24	of	of	ADP
aijbe-31	113	25	contemporaneous	contemporaneous	ADJ
aijbe-31	113	26	ifrs	ifrs	NOUN
aijbe-31	113	27	adoption	adoption	NOUN
aijbe-31	113	28	within	within	ADP
aijbe-31	113	29	the	the	DET
aijbe-31	113	30	period	period	NOUN
aijbe-31	113	31	.	.	PUNCT
aijbe-31	114	1	the	the	DET
aijbe-31	114	2	present	present	ADJ
aijbe-31	114	3	-	-	PUNCT
aijbe-31	114	4	day	day	NOUN
aijbe-31	114	5	find	find	VERB
aijbe-31	114	6	out	out	ADP
aijbe-31	114	7	about	about	ADP
aijbe-31	114	8	offers	offer	VERB
aijbe-31	114	9	a	a	DET
aijbe-31	114	10	wider	wide	ADJ
aijbe-31	114	11	scenario	scenario	NOUN
aijbe-31	114	12	than	than	SCONJ
aijbe-31	114	13	this	this	DET
aijbe-31	114	14	current	current	ADJ
aijbe-31	114	15	find	find	VERB
aijbe-31	114	16	out	out	ADP
aijbe-31	114	17	about	about	ADP
aijbe-31	114	18	in	in	ADP
aijbe-31	114	19	that	that	SCONJ
aijbe-31	114	20	it	it	PRON
aijbe-31	114	21	considers	consider	VERB
aijbe-31	114	22	several	several	ADJ
aijbe-31	114	23	different	different	ADJ
aijbe-31	114	24	monitoring	monitoring	NOUN
aijbe-31	114	25	attributes	attribute	NOUN
aijbe-31	114	26	which	which	PRON
aijbe-31	114	27	makes	make	VERB
aijbe-31	114	28	the	the	DET
aijbe-31	114	29	study	study	NOUN
aijbe-31	114	30	greater	greater	ADV
aijbe-31	114	31	sturdy	sturdy	ADJ
aijbe-31	114	32	than	than	ADP
aijbe-31	114	33	the	the	DET
aijbe-31	114	34	preceding	precede	VERB
aijbe-31	114	35	study	study	NOUN
aijbe-31	114	36	.	.	PUNCT
aijbe-31	115	1	2.3.2	2.3.2	NUM
aijbe-31	115	2	measures	measure	NOUN
aijbe-31	115	3	of	of	ADP
aijbe-31	115	4	audit	audit	NOUN
aijbe-31	115	5	quality	quality	NOUN
aijbe-31	115	6	although	although	SCONJ
aijbe-31	115	7	a	a	DET
aijbe-31	115	8	number	number	NOUN
aijbe-31	115	9	of	of	ADP
aijbe-31	115	10	studies	study	NOUN
aijbe-31	115	11	have	have	AUX
aijbe-31	115	12	sought	seek	VERB
aijbe-31	115	13	to	to	PART
aijbe-31	115	14	measure	measure	VERB
aijbe-31	115	15	“	"	PUNCT
aijbe-31	115	16	actual	actual	ADJ
aijbe-31	115	17	”	"	PUNCT
aijbe-31	115	18	audit	audit	NOUN
aijbe-31	115	19	quality	quality	NOUN
aijbe-31	115	20	,	,	PUNCT
aijbe-31	115	21	what	what	PRON
aijbe-31	115	22	has	have	AUX
aijbe-31	115	23	prevailed	prevail	VERB
aijbe-31	115	24	in	in	ADP
aijbe-31	115	25	the	the	DET
aijbe-31	115	26	literature	literature	NOUN
aijbe-31	115	27	,	,	PUNCT
aijbe-31	115	28	considering	consider	VERB
aijbe-31	115	29	that	that	SCONJ
aijbe-31	115	30	deangelo	deangelo	PROPN
aijbe-31	115	31	’s	’s	PART
aijbe-31	115	32	study	study	NOUN
aijbe-31	115	33	(	(	PUNCT
aijbe-31	115	34	1981	1981	NUM
aijbe-31	115	35	)	)	PUNCT
aijbe-31	115	36	,	,	PUNCT
aijbe-31	115	37	are	be	AUX
aijbe-31	115	38	the	the	DET
aijbe-31	115	39	metrics	metric	NOUN
aijbe-31	115	40	that	that	PRON
aijbe-31	115	41	try	try	VERB
aijbe-31	115	42	to	to	PART
aijbe-31	115	43	capture	capture	VERB
aijbe-31	115	44	“	"	PUNCT
aijbe-31	115	45	perceived	perceive	VERB
aijbe-31	115	46	”	"	PUNCT
aijbe-31	115	47	audit	audit	NOUN
aijbe-31	115	48	quality	quality	NOUN
aijbe-31	115	49	,	,	PUNCT
aijbe-31	115	50	such	such	ADJ
aijbe-31	115	51	as	as	ADP
aijbe-31	115	52	:	:	PUNCT
aijbe-31	115	53	(	(	PUNCT
aijbe-31	115	54	i	i	NOUN
aijbe-31	115	55	)	)	PUNCT
aijbe-31	115	56	the	the	DET
aijbe-31	115	57	auditor	auditor	NOUN
aijbe-31	115	58	’s	’s	PART
aijbe-31	115	59	size	size	NOUN
aijbe-31	115	60	,	,	PUNCT
aijbe-31	115	61	specifically	specifically	ADV
aijbe-31	115	62	big-4	big-4	ADV
aijbe-31	115	63	,	,	PUNCT
aijbe-31	115	64	as	as	ADP
aijbe-31	115	65	in	in	ADP
aijbe-31	115	66	deangelo	deangelo	PROPN
aijbe-31	115	67	(	(	PUNCT
aijbe-31	115	68	1981	1981	NUM
aijbe-31	115	69	)	)	PUNCT
aijbe-31	115	70	,	,	PUNCT
aijbe-31	115	71	,	,	PUNCT
aijbe-31	115	72	david	david	PROPN
aijbe-31	115	73	&	&	CCONJ
aijbe-31	115	74	ahmed	ahmed	PROPN
aijbe-31	115	75	(	(	PUNCT
aijbe-31	115	76	2020	2020	NUM
aijbe-31	115	77	)	)	PUNCT
aijbe-31	115	78	,	,	PUNCT
aijbe-31	115	79	ilaboya	ilaboya	NOUN
aijbe-31	115	80	and	and	CCONJ
aijbe-31	115	81	ohiokha	ohiokha	ADJ
aijbe-31	115	82	(	(	PUNCT
aijbe-31	115	83	2013	2013	NUM
aijbe-31	115	84	)	)	PUNCT
aijbe-31	115	85	,	,	PUNCT
aijbe-31	115	86	dang	dang	INTJ
aijbe-31	115	87	(	(	PUNCT
aijbe-31	115	88	2004	2004	NUM
aijbe-31	115	89	)	)	PUNCT
aijbe-31	115	90	,	,	PUNCT
aijbe-31	115	91	gu	gu	PROPN
aijbe-31	115	92	,	,	PUNCT
aijbe-31	115	93	lee	lee	PROPN
aijbe-31	115	94	and	and	CCONJ
aijbe-31	115	95	rosett	rosett	PROPN
aijbe-31	115	96	(	(	PUNCT
aijbe-31	115	97	2005	2005	NUM
aijbe-31	115	98	)	)	PUNCT
aijbe-31	115	99	,	,	PUNCT
aijbe-31	115	100	behn	behn	NOUN
aijbe-31	115	101	,	,	PUNCT
aijbe-31	115	102	choi	choi	NOUN
aijbe-31	115	103	and	and	CCONJ
aijbe-31	115	104	kang	kang	PROPN
aijbe-31	115	105	(	(	PUNCT
aijbe-31	115	106	2008	2008	NUM
aijbe-31	115	107	)	)	PUNCT
aijbe-31	115	108	,	,	PUNCT
aijbe-31	115	109	kanagaretnam	kanagaretnam	PROPN
aijbe-31	115	110	,	,	PUNCT
aijbe-31	115	111	krishnan	krishnan	PROPN
aijbe-31	115	112	and	and	CCONJ
aijbe-31	115	113	lobo	lobo	PROPN
aijbe-31	115	114	(	(	PUNCT
aijbe-31	115	115	2010	2010	NUM
aijbe-31	115	116	)	)	PUNCT
aijbe-31	115	117	,	,	PUNCT
aijbe-31	115	118	and	and	CCONJ
aijbe-31	115	119	zagonov	zagonov	NOUN
aijbe-31	115	120	(	(	PUNCT
aijbe-31	115	121	2011	2011	NUM
aijbe-31	115	122	)	)	PUNCT
aijbe-31	115	123	;	;	PUNCT
aijbe-31	115	124	(	(	PUNCT
aijbe-31	115	125	ii	ii	X
aijbe-31	115	126	)	)	PUNCT
aijbe-31	115	127	auditor	auditor	NOUN
aijbe-31	115	128	specialization	specialization	NOUN
aijbe-31	115	129	,	,	PUNCT
aijbe-31	115	130	as	as	ADP
aijbe-31	115	131	in	in	ADP
aijbe-31	115	132	behn	behn	PROPN
aijbe-31	115	133	et	et	PROPN
aijbe-31	115	134	al	al	PROPN
aijbe-31	115	135	.	.	PROPN
aijbe-31	116	1	(	(	PUNCT
aijbe-31	116	2	2008	2008	NUM
aijbe-31	116	3	)	)	PUNCT
aijbe-31	116	4	,	,	PUNCT
aijbe-31	116	5	chambers	chamber	NOUN
aijbe-31	116	6	and	and	CCONJ
aijbe-31	116	7	payne	payne	PROPN
aijbe-31	116	8	(	(	PUNCT
aijbe-31	116	9	2008	2008	NUM
aijbe-31	116	10	)	)	PUNCT
aijbe-31	116	11	,	,	PUNCT
aijbe-31	116	12	romanus	romanus	PROPN
aijbe-31	116	13	,	,	PUNCT
aijbe-31	116	14	maher	maher	PROPN
aijbe-31	116	15	and	and	CCONJ
aijbe-31	116	16	fleming	fleming	PROPN
aijbe-31	116	17	(	(	PUNCT
aijbe-31	116	18	2008	2008	NUM
aijbe-31	116	19	)	)	PUNCT
aijbe-31	116	20	and	and	CCONJ
aijbe-31	116	21	kanagaretnam	kanagaretnam	PROPN
aijbe-31	116	22	,	,	PUNCT
aijbe-31	116	23	krishnan	krishnan	PROPN
aijbe-31	116	24	et	et	PROPN
aijbe-31	116	25	al	al	PROPN
aijbe-31	116	26	.	.	PROPN
aijbe-31	117	1	(	(	PUNCT
aijbe-31	117	2	2009	2009	NUM
aijbe-31	117	3	,	,	PUNCT
aijbe-31	117	4	2010	2010	NUM
aijbe-31	117	5	)	)	PUNCT
aijbe-31	117	6	;	;	PUNCT
aijbe-31	117	7	(	(	PUNCT
aijbe-31	117	8	iii	iii	X
aijbe-31	117	9	)	)	PUNCT
aijbe-31	117	10	auditor	auditor	NOUN
aijbe-31	117	11	issuing	issue	VERB
aijbe-31	117	12	going	go	VERB
aijbe-31	117	13	subject	subject	ADJ
aijbe-31	117	14	opinion	opinion	NOUN
aijbe-31	117	15	as	as	ADP
aijbe-31	117	16	in	in	ADP
aijbe-31	117	17	teoh	teoh	PROPN
aijbe-31	117	18	and	and	CCONJ
aijbe-31	117	19	wong	wong	PROPN
aijbe-31	117	20	(	(	PUNCT
aijbe-31	117	21	1993	1993	NUM
aijbe-31	117	22	)	)	PUNCT
aijbe-31	117	23	and	and	CCONJ
aijbe-31	117	24	ghosh	ghosh	PROPN
aijbe-31	117	25	and	and	CCONJ
aijbe-31	117	26	moon	moon	PROPN
aijbe-31	117	27	(	(	PUNCT
aijbe-31	117	28	2005	2005	NUM
aijbe-31	117	29	)	)	PUNCT
aijbe-31	117	30	;	;	PUNCT
aijbe-31	117	31	and	and	CCONJ
aijbe-31	117	32	(	(	PUNCT
aijbe-31	117	33	iv	iv	X
aijbe-31	117	34	)	)	PUNCT
aijbe-31	117	35	accrual	accrual	ADJ
aijbe-31	117	36	fashions	fashion	NOUN
aijbe-31	117	37	as	as	ADP
aijbe-31	117	38	in	in	ADP
aijbe-31	117	39	dang	dang	PROPN
aijbe-31	117	40	(	(	PUNCT
aijbe-31	117	41	2004	2004	NUM
aijbe-31	117	42	)	)	PUNCT
aijbe-31	117	43	and	and	CCONJ
aijbe-31	117	44	behn	behn	PROPN
aijbe-31	117	45	et	et	PROPN
aijbe-31	117	46	al	al	PROPN
aijbe-31	117	47	.	.	PROPN
aijbe-31	118	1	(	(	PUNCT
aijbe-31	118	2	2008	2008	NUM
aijbe-31	118	3	)	)	PUNCT
aijbe-31	118	4	.	.	PUNCT
aijbe-31	119	1	for	for	ADP
aijbe-31	119	2	the	the	DET
aijbe-31	119	3	reason	reason	NOUN
aijbe-31	119	4	of	of	ADP
aijbe-31	119	5	this	this	DET
aijbe-31	119	6	study	study	NOUN
aijbe-31	119	7	,	,	PUNCT
aijbe-31	119	8	audit	audit	NOUN
aijbe-31	119	9	firm	firm	NOUN
aijbe-31	119	10	measurement	measurement	NOUN
aijbe-31	119	11	is	be	AUX
aijbe-31	119	12	used	use	VERB
aijbe-31	119	13	as	as	ADP
aijbe-31	119	14	a	a	DET
aijbe-31	119	15	measure	measure	NOUN
aijbe-31	119	16	of	of	ADP
aijbe-31	119	17	audit	audit	NOUN
aijbe-31	119	18	quality	quality	NOUN
aijbe-31	119	19	.	.	PUNCT
aijbe-31	120	1	2.3.3	2.3.3	NUM
aijbe-31	120	2	agency	agency	NOUN
aijbe-31	120	3	theory	theory	NOUN
aijbe-31	120	4	agency	agency	NOUN
aijbe-31	120	5	theory	theory	NOUN
aijbe-31	120	6	connection	connection	NOUN
aijbe-31	120	7	is	be	AUX
aijbe-31	120	8	defined	define	VERB
aijbe-31	120	9	as	as	ADP
aijbe-31	120	10	a	a	DET
aijbe-31	120	11	contract	contract	NOUN
aijbe-31	120	12	underneath	underneath	ADP
aijbe-31	120	13	which	which	PRON
aijbe-31	120	14	one	one	NUM
aijbe-31	120	15	or	or	CCONJ
aijbe-31	120	16	greater	great	ADJ
aijbe-31	120	17	individuals	individual	NOUN
aijbe-31	120	18	(	(	PUNCT
aijbe-31	120	19	the	the	DET
aijbe-31	120	20	principal	principal	NOUN
aijbe-31	120	21	)	)	PUNCT
aijbe-31	120	22	engage	engage	VERB
aijbe-31	120	23	every	every	DET
aijbe-31	120	24	other	other	ADJ
aijbe-31	120	25	man	man	NOUN
aijbe-31	120	26	or	or	CCONJ
aijbe-31	120	27	woman	woman	NOUN
aijbe-31	120	28	(	(	PUNCT
aijbe-31	120	29	the	the	DET
aijbe-31	120	30	agent	agent	NOUN
aijbe-31	120	31	)	)	PUNCT
aijbe-31	120	32	to	to	PART
aijbe-31	120	33	operate	operate	VERB
aijbe-31	120	34	some	some	DET
aijbe-31	120	35	provider	provider	NOUN
aijbe-31	120	36	on	on	ADP
aijbe-31	120	37	their	their	PRON
aijbe-31	120	38	behalf	behalf	NOUN
aijbe-31	120	39	that	that	PRON
aijbe-31	120	40	entails	entail	VERB
aijbe-31	120	41	delegating	delegate	VERB
aijbe-31	120	42	some	some	DET
aijbe-31	120	43	decision	decision	NOUN
aijbe-31	120	44	-	-	PUNCT
aijbe-31	120	45	making	make	VERB
aijbe-31	120	46	authority	authority	NOUN
aijbe-31	120	47	.	.	PUNCT
aijbe-31	121	1	jensen	jensen	PROPN
aijbe-31	121	2	and	and	CCONJ
aijbe-31	121	3	meckling	meckling	NOUN
aijbe-31	121	4	(	(	PUNCT
aijbe-31	121	5	1976	1976	NUM
aijbe-31	121	6	)	)	PUNCT
aijbe-31	121	7	truly	truly	ADV
aijbe-31	121	8	describe	describe	VERB
aijbe-31	121	9	the	the	DET
aijbe-31	121	10	relationship	relationship	NOUN
aijbe-31	121	11	between	between	ADP
aijbe-31	121	12	two	two	NUM
aijbe-31	121	13	parties	party	NOUN
aijbe-31	121	14	:	:	PUNCT
aijbe-31	121	15	the	the	DET
aijbe-31	121	16	owner	owner	NOUN
aijbe-31	121	17	as	as	ADP
aijbe-31	121	18	a	a	DET
aijbe-31	121	19	principal	principal	NOUN
aijbe-31	121	20	and	and	CCONJ
aijbe-31	121	21	administration	administration	NOUN
aijbe-31	121	22	as	as	ADP
aijbe-31	121	23	an	an	DET
aijbe-31	121	24	agent	agent	NOUN
aijbe-31	121	25	.	.	PUNCT
aijbe-31	122	1	the	the	DET
aijbe-31	122	2	concept	concept	NOUN
aijbe-31	122	3	states	state	VERB
aijbe-31	122	4	that	that	SCONJ
aijbe-31	122	5	the	the	DET
aijbe-31	122	6	separation	separation	NOUN
aijbe-31	122	7	of	of	ADP
aijbe-31	122	8	ownership	ownership	NOUN
aijbe-31	122	9	from	from	ADP
aijbe-31	122	10	control	control	NOUN
aijbe-31	122	11	of	of	ADP
aijbe-31	122	12	the	the	DET
aijbe-31	122	13	modern	modern	ADJ
aijbe-31	122	14	commercial	commercial	ADJ
aijbe-31	122	15	enterprise	enterprise	NOUN
aijbe-31	122	16	has	have	AUX
aijbe-31	122	17	become	become	VERB
aijbe-31	122	18	the	the	DET
aijbe-31	122	19	relationship	relationship	NOUN
aijbe-31	122	20	between	between	ADP
aijbe-31	122	21	the	the	DET
aijbe-31	122	22	proprietors	proprietor	NOUN
aijbe-31	122	23	(	(	PUNCT
aijbe-31	122	24	shareholders	shareholder	NOUN
aijbe-31	122	25	)	)	PUNCT
aijbe-31	122	26	and	and	CCONJ
aijbe-31	122	27	controllers	controller	NOUN
aijbe-31	122	28	(	(	PUNCT
aijbe-31	122	29	managers	manager	NOUN
aijbe-31	122	30	)	)	PUNCT
aijbe-31	122	31	to	to	ADP
aijbe-31	122	32	that	that	PRON
aijbe-31	122	33	of	of	ADP
aijbe-31	122	34	an	an	DET
aijbe-31	122	35	agent	agent	NOUN
aijbe-31	122	36	and	and	CCONJ
aijbe-31	122	37	a	a	DET
aijbe-31	122	38	principal	principal	NOUN
aijbe-31	122	39	.	.	PUNCT
aijbe-31	123	1	as	as	SCONJ
aijbe-31	123	2	such	such	DET
aijbe-31	123	3	the	the	DET
aijbe-31	123	4	managers	manager	NOUN
aijbe-31	123	5	are	be	AUX
aijbe-31	123	6	supposed	suppose	VERB
aijbe-31	123	7	to	to	PART
aijbe-31	123	8	treat	treat	VERB
aijbe-31	123	9	this	this	DET
aijbe-31	123	10	fiduciary	fiduciary	ADJ
aijbe-31	123	11	link	link	NOUN
aijbe-31	123	12	with	with	ADP
aijbe-31	123	13	the	the	DET
aijbe-31	123	14	last	last	ADJ
aijbe-31	123	15	sense	sense	NOUN
aijbe-31	123	16	of	of	ADP
aijbe-31	123	17	transparency	transparency	NOUN
aijbe-31	123	18	and	and	CCONJ
aijbe-31	123	19	accountability	accountability	NOUN
aijbe-31	123	20	.	.	PUNCT
aijbe-31	124	1	this	this	DET
aijbe-31	124	2	capability	capability	NOUN
aijbe-31	124	3	that	that	SCONJ
aijbe-31	124	4	they	they	PRON
aijbe-31	124	5	are	be	AUX
aijbe-31	124	6	predicted	predict	VERB
aijbe-31	124	7	to	to	PART
aijbe-31	124	8	act	act	VERB
aijbe-31	124	9	in	in	ADP
aijbe-31	124	10	such	such	DET
aijbe-31	124	11	a	a	DET
aijbe-31	124	12	manner	manner	NOUN
aijbe-31	124	13	that	that	PRON
aijbe-31	124	14	benefits	benefit	VERB
aijbe-31	124	15	the	the	DET
aijbe-31	124	16	shareholders	shareholder	NOUN
aijbe-31	124	17	as	as	ADP
aijbe-31	124	18	a	a	DET
aijbe-31	124	19	substitute	substitute	NOUN
aijbe-31	124	20	than	than	ADP
aijbe-31	124	21	pursuing	pursue	VERB
aijbe-31	124	22	their	their	PRON
aijbe-31	124	23	selfish	selfish	ADJ
aijbe-31	124	24	interests	interest	NOUN
aijbe-31	124	25	.	.	PUNCT
aijbe-31	125	1	however	however	ADV
aijbe-31	125	2	,	,	PUNCT
aijbe-31	125	3	in	in	ADP
aijbe-31	125	4	practice	practice	NOUN
aijbe-31	125	5	,	,	PUNCT
aijbe-31	125	6	the	the	DET
aijbe-31	125	7	existence	existence	NOUN
aijbe-31	125	8	of	of	ADP
aijbe-31	125	9	statistics	statistic	NOUN
aijbe-31	125	10	asymmetry	asymmetry	NOUN
aijbe-31	125	11	that	that	PRON
aijbe-31	125	12	gives	give	VERB
aijbe-31	125	13	the	the	DET
aijbe-31	125	14	managers	manager	NOUN
aijbe-31	125	15	a	a	DET
aijbe-31	125	16	piece	piece	NOUN
aijbe-31	125	17	of	of	ADP
aijbe-31	125	18	sagir	sagir	PROPN
aijbe-31	125	19	lawal	lawal	PROPN
aijbe-31	125	20	(	(	PUNCT
aijbe-31	125	21	2023	2023	NUM
aijbe-31	125	22	)	)	PUNCT
aijbe-31	125	23	7	7	NUM
aijbe-31	125	24	american	american	ADJ
aijbe-31	125	25	interdisciplinary	interdisciplinary	ADJ
aijbe-31	125	26	journal	journal	NOUN
aijbe-31	125	27	of	of	ADP
aijbe-31	125	28	business	business	NOUN
aijbe-31	125	29	and	and	CCONJ
aijbe-31	125	30	economics	economic	NOUN
aijbe-31	125	31	|	|	ADV
aijbe-31	125	32	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	PUNCT
aijbe-31	125	33	privilege	privilege	NOUN
aijbe-31	125	34	facts	fact	NOUN
aijbe-31	125	35	may	may	AUX
aijbe-31	125	36	additionally	additionally	ADV
aijbe-31	125	37	lead	lead	VERB
aijbe-31	125	38	to	to	ADP
aijbe-31	125	39	the	the	DET
aijbe-31	125	40	breach	breach	NOUN
aijbe-31	125	41	of	of	ADP
aijbe-31	125	42	the	the	DET
aijbe-31	125	43	corporation	corporation	NOUN
aijbe-31	125	44	association	association	PROPN
aijbe-31	125	45	as	as	SCONJ
aijbe-31	125	46	the	the	DET
aijbe-31	125	47	managers	manager	NOUN
aijbe-31	125	48	are	be	AUX
aijbe-31	125	49	tempted	tempt	VERB
aijbe-31	125	50	to	to	PART
aijbe-31	125	51	use	use	VERB
aijbe-31	125	52	their	their	PRON
aijbe-31	125	53	positions	position	NOUN
aijbe-31	125	54	for	for	ADP
aijbe-31	125	55	self	self	NOUN
aijbe-31	125	56	-	-	PUNCT
aijbe-31	125	57	enhancement	enhancement	NOUN
aijbe-31	125	58	,	,	PUNCT
aijbe-31	125	59	subsequently	subsequently	ADV
aijbe-31	125	60	the	the	DET
aijbe-31	125	61	agency	agency	NOUN
aijbe-31	125	62	problem	problem	NOUN
aijbe-31	125	63	.	.	PUNCT
aijbe-31	126	1	similarly	similarly	ADV
aijbe-31	126	2	,	,	PUNCT
aijbe-31	126	3	fama	fama	PROPN
aijbe-31	126	4	and	and	CCONJ
aijbe-31	126	5	jensen	jensen	PROPN
aijbe-31	126	6	(	(	PUNCT
aijbe-31	126	7	1983	1983	NUM
aijbe-31	126	8	)	)	PUNCT
aijbe-31	126	9	suggest	suggest	VERB
aijbe-31	126	10	that	that	SCONJ
aijbe-31	126	11	agency	agency	NOUN
aijbe-31	126	12	troubles	trouble	NOUN
aijbe-31	126	13	that	that	PRON
aijbe-31	126	14	occur	occur	VERB
aijbe-31	126	15	from	from	ADP
aijbe-31	126	16	the	the	DET
aijbe-31	126	17	separation	separation	NOUN
aijbe-31	126	18	of	of	ADP
aijbe-31	126	19	ownership	ownership	NOUN
aijbe-31	126	20	and	and	CCONJ
aijbe-31	126	21	control	control	NOUN
aijbe-31	126	22	may	may	AUX
aijbe-31	126	23	want	want	VERB
aijbe-31	126	24	to	to	PART
aijbe-31	126	25	be	be	AUX
aijbe-31	126	26	decreased	decrease	VERB
aijbe-31	126	27	if	if	SCONJ
aijbe-31	126	28	the	the	DET
aijbe-31	126	29	residual	residual	ADJ
aijbe-31	126	30	claimants	claimant	NOUN
aijbe-31	126	31	(	(	PUNCT
aijbe-31	126	32	shareholders	shareholder	NOUN
aijbe-31	126	33	)	)	PUNCT
aijbe-31	126	34	and	and	CCONJ
aijbe-31	126	35	the	the	DET
aijbe-31	126	36	choice	choice	NOUN
aijbe-31	126	37	marketers	marketer	NOUN
aijbe-31	126	38	(	(	PUNCT
aijbe-31	126	39	managers	manager	NOUN
aijbe-31	126	40	)	)	PUNCT
aijbe-31	126	41	in	in	ADP
aijbe-31	126	42	a	a	DET
aijbe-31	126	43	firm	firm	NOUN
aijbe-31	126	44	are	be	AUX
aijbe-31	126	45	the	the	DET
aijbe-31	126	46	same	same	ADJ
aijbe-31	126	47	.	.	PUNCT
aijbe-31	127	1	this	this	PRON
aijbe-31	127	2	is	be	AUX
aijbe-31	127	3	because	because	SCONJ
aijbe-31	127	4	the	the	DET
aijbe-31	127	5	interests	interest	NOUN
aijbe-31	127	6	of	of	ADP
aijbe-31	127	7	shareholders	shareholder	NOUN
aijbe-31	127	8	and	and	CCONJ
aijbe-31	127	9	managers	manager	NOUN
aijbe-31	127	10	are	be	AUX
aijbe-31	127	11	carefully	carefully	ADV
aijbe-31	127	12	aligned	align	VERB
aijbe-31	127	13	.	.	PUNCT
aijbe-31	128	1	ownership	ownership	NOUN
aijbe-31	128	2	structure	structure	NOUN
aijbe-31	128	3	involves	involve	VERB
aijbe-31	128	4	a	a	DET
aijbe-31	128	5	variety	variety	NOUN
aijbe-31	128	6	of	of	ADP
aijbe-31	128	7	each	each	DET
aijbe-31	128	8	endogenous	endogenous	ADJ
aijbe-31	128	9	and	and	CCONJ
aijbe-31	128	10	exogenous	exogenous	ADJ
aijbe-31	128	11	company	company	NOUN
aijbe-31	128	12	governance	governance	NOUN
aijbe-31	128	13	mechanisms	mechanism	NOUN
aijbe-31	128	14	that	that	PRON
aijbe-31	128	15	are	be	AUX
aijbe-31	128	16	put	put	VERB
aijbe-31	128	17	in	in	ADP
aijbe-31	128	18	place	place	NOUN
aijbe-31	128	19	to	to	PART
aijbe-31	128	20	mitigate	mitigate	VERB
aijbe-31	128	21	this	this	DET
aijbe-31	128	22	organization	organization	NOUN
aijbe-31	128	23	problem	problem	NOUN
aijbe-31	128	24	with	with	ADP
aijbe-31	128	25	the	the	DET
aijbe-31	128	26	aid	aid	NOUN
aijbe-31	128	27	of	of	ADP
aijbe-31	128	28	tremendous	tremendous	ADJ
aijbe-31	128	29	monitoring	monitoring	NOUN
aijbe-31	128	30	of	of	ADP
aijbe-31	128	31	managers	manager	NOUN
aijbe-31	128	32	and	and	CCONJ
aijbe-31	128	33	hence	hence	ADV
aijbe-31	128	34	minimize	minimize	VERB
aijbe-31	128	35	the	the	DET
aijbe-31	128	36	employer	employer	NOUN
aijbe-31	128	37	cost	cost	NOUN
aijbe-31	128	38	.	.	PUNCT
aijbe-31	129	1	for	for	ADP
aijbe-31	129	2	instance	instance	NOUN
aijbe-31	129	3	,	,	PUNCT
aijbe-31	129	4	the	the	DET
aijbe-31	129	5	inside	inside	ADJ
aijbe-31	129	6	governance	governance	NOUN
aijbe-31	129	7	mechanism	mechanism	NOUN
aijbe-31	129	8	presumed	presume	VERB
aijbe-31	129	9	that	that	SCONJ
aijbe-31	129	10	,	,	PUNCT
aijbe-31	129	11	when	when	SCONJ
aijbe-31	129	12	the	the	DET
aijbe-31	129	13	managers	manager	NOUN
aijbe-31	129	14	of	of	ADP
aijbe-31	129	15	a	a	DET
aijbe-31	129	16	corporation	corporation	NOUN
aijbe-31	129	17	also	also	ADV
aijbe-31	129	18	shape	shape	VERB
aijbe-31	129	19	part	part	NOUN
aijbe-31	129	20	of	of	ADP
aijbe-31	129	21	the	the	DET
aijbe-31	129	22	fairness	fairness	NOUN
aijbe-31	129	23	investors	investor	NOUN
aijbe-31	129	24	,	,	PUNCT
aijbe-31	129	25	it	it	PRON
aijbe-31	129	26	makes	make	VERB
aijbe-31	129	27	the	the	DET
aijbe-31	129	28	managers	manager	NOUN
aijbe-31	129	29	act	act	VERB
aijbe-31	129	30	in	in	ADP
aijbe-31	129	31	the	the	DET
aijbe-31	129	32	first	first	ADJ
aijbe-31	129	33	-	-	PUNCT
aijbe-31	129	34	class	class	NOUN
aijbe-31	129	35	hobby	hobby	NOUN
aijbe-31	129	36	of	of	ADP
aijbe-31	129	37	the	the	DET
aijbe-31	129	38	shareholders	shareholder	NOUN
aijbe-31	129	39	.	.	PUNCT
aijbe-31	130	1	while	while	SCONJ
aijbe-31	130	2	for	for	ADP
aijbe-31	130	3	external	external	ADJ
aijbe-31	130	4	governance	governance	NOUN
aijbe-31	130	5	device	device	NOUN
aijbe-31	130	6	,	,	PUNCT
aijbe-31	130	7	the	the	DET
aijbe-31	130	8	existence	existence	NOUN
aijbe-31	130	9	of	of	ADP
aijbe-31	130	10	large	large	ADJ
aijbe-31	130	11	shareholders	shareholder	NOUN
aijbe-31	130	12	is	be	AUX
aijbe-31	130	13	excellent	excellent	ADJ
aijbe-31	130	14	for	for	ADP
aijbe-31	130	15	governance	governance	NOUN
aijbe-31	130	16	,	,	PUNCT
aijbe-31	130	17	because	because	SCONJ
aijbe-31	130	18	large	large	ADJ
aijbe-31	130	19	shareholders	shareholder	NOUN
aijbe-31	130	20	play	play	VERB
aijbe-31	130	21	a	a	DET
aijbe-31	130	22	more	more	ADV
aijbe-31	130	23	active	active	ADJ
aijbe-31	130	24	role	role	NOUN
aijbe-31	130	25	in	in	ADP
aijbe-31	130	26	monitoring	monitoring	NOUN
aijbe-31	130	27	and	and	CCONJ
aijbe-31	130	28	disciplining	discipline	VERB
aijbe-31	130	29	managers	manager	NOUN
aijbe-31	130	30	than	than	ADP
aijbe-31	130	31	small	small	ADJ
aijbe-31	130	32	shareholders	shareholder	NOUN
aijbe-31	130	33	.	.	PUNCT
aijbe-31	131	1	in	in	ADP
aijbe-31	131	2	the	the	DET
aijbe-31	131	3	identical	identical	ADJ
aijbe-31	131	4	vein	vein	NOUN
aijbe-31	131	5	,	,	PUNCT
aijbe-31	131	6	institutional	institutional	ADJ
aijbe-31	131	7	shareholding	shareholding	NOUN
aijbe-31	131	8	is	be	AUX
aijbe-31	131	9	top	top	ADJ
aijbe-31	131	10	for	for	ADP
aijbe-31	131	11	governance	governance	NOUN
aijbe-31	131	12	,	,	PUNCT
aijbe-31	131	13	for	for	ADP
aijbe-31	131	14	the	the	DET
aijbe-31	131	15	reason	reason	NOUN
aijbe-31	131	16	that	that	PRON
aijbe-31	131	17	institutional	institutional	ADJ
aijbe-31	131	18	investors	investor	NOUN
aijbe-31	131	19	have	have	VERB
aijbe-31	131	20	superior	superior	ADJ
aijbe-31	131	21	incentives	incentive	NOUN
aijbe-31	131	22	and	and	CCONJ
aijbe-31	131	23	extra	extra	ADJ
aijbe-31	131	24	assets	asset	NOUN
aijbe-31	131	25	to	to	ADP
aijbe-31	131	26	selfdiscipline	selfdiscipline	ADJ
aijbe-31	131	27	managers	manager	NOUN
aijbe-31	131	28	than	than	ADP
aijbe-31	131	29	small	small	ADJ
aijbe-31	131	30	character	character	NOUN
aijbe-31	131	31	investors	investor	NOUN
aijbe-31	131	32	.	.	PUNCT
aijbe-31	132	1	the	the	DET
aijbe-31	132	2	enterprise	enterprise	NOUN
aijbe-31	132	3	issues	issue	NOUN
aijbe-31	132	4	concerning	concern	VERB
aijbe-31	132	5	managers	manager	NOUN
aijbe-31	132	6	and	and	CCONJ
aijbe-31	132	7	investors	investor	NOUN
aijbe-31	132	8	may	may	AUX
aijbe-31	132	9	want	want	VERB
aijbe-31	132	10	to	to	PART
aijbe-31	132	11	be	be	AUX
aijbe-31	132	12	lower	low	ADJ
aijbe-31	132	13	in	in	ADP
aijbe-31	132	14	family	family	NOUN
aijbe-31	132	15	firms	firm	NOUN
aijbe-31	132	16	.	.	PUNCT
aijbe-31	133	1	this	this	PRON
aijbe-31	133	2	is	be	AUX
aijbe-31	133	3	because	because	SCONJ
aijbe-31	133	4	,	,	PUNCT
aijbe-31	133	5	in	in	ADP
aijbe-31	133	6	family	family	NOUN
aijbe-31	133	7	firms	firm	NOUN
aijbe-31	133	8	,	,	PUNCT
aijbe-31	133	9	the	the	DET
aijbe-31	133	10	household	household	NOUN
aijbe-31	133	11	usually	usually	ADV
aijbe-31	133	12	owns	own	VERB
aijbe-31	133	13	a	a	DET
aijbe-31	133	14	considerable	considerable	ADJ
aijbe-31	133	15	element	element	NOUN
aijbe-31	133	16	of	of	ADP
aijbe-31	133	17	the	the	DET
aijbe-31	133	18	firm	firm	NOUN
aijbe-31	133	19	’s	’s	PART
aijbe-31	133	20	fairness	fairness	NOUN
aijbe-31	133	21	and	and	CCONJ
aijbe-31	133	22	often	often	ADV
aijbe-31	133	23	continues	continue	VERB
aijbe-31	133	24	to	to	PART
aijbe-31	133	25	manipulate	manipulate	VERB
aijbe-31	133	26	over	over	ADP
aijbe-31	133	27	the	the	DET
aijbe-31	133	28	management	management	NOUN
aijbe-31	133	29	.	.	PUNCT
aijbe-31	134	1	to	to	ADP
aijbe-31	134	2	habib	habib	PROPN
aijbe-31	134	3	(	(	PUNCT
aijbe-31	134	4	2005	2005	NUM
aijbe-31	134	5	)	)	PUNCT
aijbe-31	134	6	,	,	PUNCT
aijbe-31	134	7	in	in	ADP
aijbe-31	134	8	an	an	DET
aijbe-31	134	9	association	association	NOUN
aijbe-31	134	10	with	with	ADP
aijbe-31	134	11	diffuse	diffuse	NOUN
aijbe-31	134	12	possession	possession	NOUN
aijbe-31	134	13	shape	shape	NOUN
aijbe-31	134	14	and	and	CCONJ
aijbe-31	134	15	low	low	ADJ
aijbe-31	134	16	degree	degree	NOUN
aijbe-31	134	17	of	of	ADP
aijbe-31	134	18	managerial	managerial	ADJ
aijbe-31	134	19	shareholding	shareholding	NOUN
aijbe-31	134	20	,	,	PUNCT
aijbe-31	134	21	the	the	DET
aijbe-31	134	22	managers	manager	NOUN
aijbe-31	134	23	may	may	AUX
aijbe-31	134	24	try	try	VERB
aijbe-31	134	25	to	to	PART
aijbe-31	134	26	present	present	VERB
aijbe-31	134	27	the	the	DET
aijbe-31	134	28	working	work	VERB
aijbe-31	134	29	result	result	NOUN
aijbe-31	134	30	of	of	ADP
aijbe-31	134	31	the	the	DET
aijbe-31	134	32	association	association	NOUN
aijbe-31	134	33	in	in	ADP
aijbe-31	134	34	the	the	DET
aijbe-31	134	35	most	most	ADV
aijbe-31	134	36	beneficial	beneficial	ADJ
aijbe-31	134	37	manner	manner	NOUN
aijbe-31	134	38	possible	possible	ADJ
aijbe-31	134	39	to	to	PART
aijbe-31	134	40	keep	keep	VERB
aijbe-31	134	41	away	away	ADV
aijbe-31	134	42	from	from	ADP
aijbe-31	134	43	shareholder	shareholder	NOUN
aijbe-31	134	44	unrest	unrest	NOUN
aijbe-31	134	45	or	or	CCONJ
aijbe-31	134	46	to	to	PART
aijbe-31	134	47	lessen	lessen	VERB
aijbe-31	134	48	the	the	DET
aijbe-31	134	49	probability	probability	NOUN
aijbe-31	134	50	of	of	ADP
aijbe-31	134	51	takeover	takeover	NOUN
aijbe-31	134	52	attempts	attempt	NOUN
aijbe-31	134	53	.	.	PUNCT
aijbe-31	135	1	in	in	ADP
aijbe-31	135	2	contrast	contrast	NOUN
aijbe-31	135	3	,	,	PUNCT
aijbe-31	135	4	in	in	ADP
aijbe-31	135	5	a	a	DET
aijbe-31	135	6	firm	firm	NOUN
aijbe-31	135	7	with	with	ADP
aijbe-31	135	8	more	more	ADV
aijbe-31	135	9	targeted	target	VERB
aijbe-31	135	10	ownership	ownership	NOUN
aijbe-31	135	11	,	,	PUNCT
aijbe-31	135	12	the	the	DET
aijbe-31	135	13	managers	manager	NOUN
aijbe-31	135	14	do	do	AUX
aijbe-31	135	15	not	not	PART
aijbe-31	135	16	need	need	VERB
aijbe-31	135	17	income	income	NOUN
aijbe-31	135	18	manipulation	manipulation	NOUN
aijbe-31	135	19	as	as	ADP
aijbe-31	135	20	a	a	DET
aijbe-31	135	21	job	job	NOUN
aijbe-31	135	22	-	-	PUNCT
aijbe-31	135	23	preserving	preserve	VERB
aijbe-31	135	24	strategy	strategy	NOUN
aijbe-31	135	25	,	,	PUNCT
aijbe-31	135	26	due	due	ADP
aijbe-31	135	27	to	to	ADP
aijbe-31	135	28	the	the	DET
aijbe-31	135	29	fact	fact	NOUN
aijbe-31	135	30	the	the	DET
aijbe-31	135	31	owners	owner	NOUN
aijbe-31	135	32	possess	possess	VERB
aijbe-31	135	33	manage	manage	NOUN
aijbe-31	135	34	of	of	ADP
aijbe-31	135	35	the	the	DET
aijbe-31	135	36	firm	firm	NOUN
aijbe-31	135	37	.	.	PUNCT
aijbe-31	136	1	3.0	3.0	NUM
aijbe-31	136	2	methodology	methodology	NOUN
aijbe-31	136	3	the	the	DET
aijbe-31	136	4	research	research	NOUN
aijbe-31	136	5	made	make	VERB
aijbe-31	136	6	use	use	NOUN
aijbe-31	136	7	of	of	ADP
aijbe-31	136	8	the	the	DET
aijbe-31	136	9	research	research	NOUN
aijbe-31	136	10	method	method	NOUN
aijbe-31	136	11	ex	ex	NOUN
aijbe-31	136	12	-	-	NOUN
aijbe-31	136	13	post	post	NOUN
aijbe-31	136	14	facto	facto	X
aijbe-31	136	15	.	.	PUNCT
aijbe-31	137	1	the	the	DET
aijbe-31	137	2	research	research	NOUN
aijbe-31	137	3	population	population	NOUN
aijbe-31	137	4	comprises	comprise	VERB
aijbe-31	137	5	the	the	DET
aijbe-31	137	6	ten	ten	NUM
aijbe-31	137	7	(	(	PUNCT
aijbe-31	137	8	10	10	NUM
aijbe-31	137	9	)	)	PUNCT
aijbe-31	137	10	oil	oil	NOUN
aijbe-31	137	11	and	and	CCONJ
aijbe-31	137	12	gas	gas	NOUN
aijbe-31	137	13	companies	company	NOUN
aijbe-31	137	14	listed	list	VERB
aijbe-31	137	15	as	as	ADP
aijbe-31	137	16	of	of	ADP
aijbe-31	137	17	31	31	NUM
aijbe-31	137	18	december	december	PROPN
aijbe-31	137	19	2019	2019	NUM
aijbe-31	137	20	on	on	ADP
aijbe-31	137	21	the	the	DET
aijbe-31	137	22	nigerian	nigerian	ADJ
aijbe-31	137	23	stock	stock	NOUN
aijbe-31	137	24	exchange	exchange	PROPN
aijbe-31	137	25	(	(	PUNCT
aijbe-31	137	26	nse	nse	NOUN
aijbe-31	137	27	)	)	PUNCT
aijbe-31	137	28	.	.	PUNCT
aijbe-31	138	1	the	the	DET
aijbe-31	138	2	wide	wide	ADJ
aijbe-31	138	3	number	number	NOUN
aijbe-31	138	4	of	of	ADP
aijbe-31	138	5	companies	company	NOUN
aijbe-31	138	6	was	be	AUX
aijbe-31	138	7	once	once	ADV
aijbe-31	138	8	limited	limit	VERB
aijbe-31	138	9	to	to	ADP
aijbe-31	138	10	a	a	DET
aijbe-31	138	11	working	work	VERB
aijbe-31	138	12	population	population	NOUN
aijbe-31	138	13	of	of	ADP
aijbe-31	138	14	9	9	NUM
aijbe-31	138	15	(	(	PUNCT
aijbe-31	138	16	9	9	NUM
aijbe-31	138	17	)	)	PUNCT
aijbe-31	138	18	.	.	PUNCT
aijbe-31	139	1	afroil	afroil	PROPN
aijbe-31	139	2	plc	plc	PROPN
aijbe-31	139	3	used	use	VERB
aijbe-31	139	4	to	to	PART
aijbe-31	139	5	be	be	AUX
aijbe-31	139	6	exempt	exempt	ADJ
aijbe-31	139	7	from	from	ADP
aijbe-31	139	8	finding	find	VERB
aijbe-31	139	9	out	out	ADP
aijbe-31	139	10	about	about	ADP
aijbe-31	139	11	the	the	DET
aijbe-31	139	12	population	population	NOUN
aijbe-31	139	13	due	due	ADP
aijbe-31	139	14	to	to	ADP
aijbe-31	139	15	the	the	DET
aijbe-31	139	16	fact	fact	NOUN
aijbe-31	139	17	that	that	SCONJ
aijbe-31	139	18	it	it	PRON
aijbe-31	139	19	had	have	AUX
aijbe-31	139	20	been	be	AUX
aijbe-31	139	21	deleted	delete	VERB
aijbe-31	139	22	in	in	ADP
aijbe-31	139	23	2008	2008	NUM
aijbe-31	139	24	and	and	CCONJ
aijbe-31	139	25	that	that	SCONJ
aijbe-31	139	26	no	no	DET
aijbe-31	139	27	monetary	monetary	ADJ
aijbe-31	139	28	results	result	NOUN
aijbe-31	139	29	had	have	AUX
aijbe-31	139	30	been	be	AUX
aijbe-31	139	31	released	release	VERB
aijbe-31	139	32	for	for	ADP
aijbe-31	139	33	20102019.the	20102019.the	DET
aijbe-31	139	34	entire	entire	ADJ
aijbe-31	139	35	working	work	VERB
aijbe-31	139	36	population	population	NOUN
aijbe-31	139	37	of	of	ADP
aijbe-31	139	38	nine	nine	NUM
aijbe-31	139	39	(	(	PUNCT
aijbe-31	139	40	9	9	NUM
aijbe-31	139	41	)	)	PUNCT
aijbe-31	139	42	oil	oil	NOUN
aijbe-31	139	43	and	and	CCONJ
aijbe-31	139	44	gas	gas	NOUN
aijbe-31	139	45	organizations	organization	NOUN
aijbe-31	139	46	used	use	VERB
aijbe-31	139	47	to	to	PART
aijbe-31	139	48	learn	learn	VERB
aijbe-31	139	49	about	about	ADP
aijbe-31	139	50	the	the	DET
aijbe-31	139	51	sample	sample	NOUN
aijbe-31	139	52	by	by	ADP
aijbe-31	139	53	thinking	think	VERB
aijbe-31	139	54	about	about	ADP
aijbe-31	139	55	the	the	DET
aijbe-31	139	56	reality	reality	NOUN
aijbe-31	139	57	that	that	SCONJ
aijbe-31	139	58	the	the	DET
aijbe-31	139	59	knowledge	knowledge	NOUN
aijbe-31	139	60	needed	need	VERB
aijbe-31	139	61	to	to	PART
aijbe-31	139	62	find	find	VERB
aijbe-31	139	63	out	out	ADP
aijbe-31	139	64	about	about	ADP
aijbe-31	139	65	it	it	PRON
aijbe-31	139	66	is	be	AUX
aijbe-31	139	67	easy	easy	ADJ
aijbe-31	139	68	to	to	PART
aijbe-31	139	69	find	find	VERB
aijbe-31	139	70	out	out	ADP
aijbe-31	139	71	from	from	ADP
aijbe-31	139	72	the	the	DET
aijbe-31	139	73	published	publish	VERB
aijbe-31	139	74	economic	economic	ADJ
aijbe-31	139	75	reports	report	NOUN
aijbe-31	139	76	of	of	ADP
aijbe-31	139	77	the	the	DET
aijbe-31	139	78	companies	company	NOUN
aijbe-31	139	79	and	and	CCONJ
aijbe-31	139	80	the	the	DET
aijbe-31	139	81	nse	nse	NOUN
aijbe-31	139	82	factbook	factbook	NOUN
aijbe-31	139	83	for	for	ADP
aijbe-31	139	84	the	the	DET
aijbe-31	139	85	years	year	NOUN
aijbe-31	139	86	in	in	ADP
aijbe-31	139	87	question	question	NOUN
aijbe-31	139	88	.	.	PUNCT
aijbe-31	140	1	two	two	NUM
aijbe-31	140	2	of	of	ADP
aijbe-31	140	3	the	the	DET
aijbe-31	140	4	documents	document	NOUN
aijbe-31	140	5	for	for	ADP
aijbe-31	140	6	this	this	DET
aijbe-31	140	7	information	information	NOUN
aijbe-31	140	8	were	be	AUX
aijbe-31	140	9	collected	collect	VERB
aijbe-31	140	10	from	from	ADP
aijbe-31	140	11	a	a	DET
aijbe-31	140	12	secondary	secondary	ADJ
aijbe-31	140	13	source	source	NOUN
aijbe-31	140	14	.	.	PUNCT
aijbe-31	141	1	secondary	secondary	ADJ
aijbe-31	141	2	information	information	NOUN
aijbe-31	141	3	was	be	AUX
aijbe-31	141	4	derived	derive	VERB
aijbe-31	141	5	from	from	ADP
aijbe-31	141	6	the	the	DET
aijbe-31	141	7	published	publish	VERB
aijbe-31	141	8	annual	annual	ADJ
aijbe-31	141	9	reviews	review	NOUN
aijbe-31	141	10	and	and	CCONJ
aijbe-31	141	11	debts	debt	NOUN
aijbe-31	141	12	of	of	ADP
aijbe-31	141	13	the	the	DET
aijbe-31	141	14	organizations	organization	NOUN
aijbe-31	141	15	and	and	CCONJ
aijbe-31	141	16	the	the	DET
aijbe-31	141	17	nse	nse	NOUN
aijbe-31	141	18	factbook	factbook	NOUN
aijbe-31	141	19	for	for	ADP
aijbe-31	141	20	the	the	DET
aijbe-31	141	21	years	year	NOUN
aijbe-31	141	22	in	in	ADP
aijbe-31	141	23	force	force	NOUN
aijbe-31	141	24	.	.	PUNCT
aijbe-31	142	1	the	the	DET
aijbe-31	142	2	two	two	NUM
aijbe-31	142	3	methods	method	NOUN
aijbe-31	142	4	to	to	PART
aijbe-31	142	5	logistic	logistic	ADJ
aijbe-31	142	6	regression	regression	NOUN
aijbe-31	142	7	have	have	AUX
aijbe-31	142	8	once	once	ADV
aijbe-31	142	9	been	be	AUX
aijbe-31	142	10	introduced	introduce	VERB
aijbe-31	142	11	.	.	PUNCT
aijbe-31	143	1	logistic	logistic	ADJ
aijbe-31	143	2	regression	regression	NOUN
aijbe-31	143	3	is	be	AUX
aijbe-31	143	4	a	a	DET
aijbe-31	143	5	methodology	methodology	NOUN
aijbe-31	143	6	for	for	ADP
aijbe-31	143	7	making	make	VERB
aijbe-31	143	8	predictions	prediction	NOUN
aijbe-31	143	9	where	where	SCONJ
aijbe-31	143	10	the	the	DET
aijbe-31	143	11	structured	structured	ADJ
aijbe-31	143	12	variable	variable	NOUN
aijbe-31	143	13	is	be	AUX
aijbe-31	143	14	a	a	DET
aijbe-31	143	15	dichotomy	dichotomy	NOUN
aijbe-31	143	16	and	and	CCONJ
aijbe-31	143	17	the	the	DET
aijbe-31	143	18	unbiased	unbiased	ADJ
aijbe-31	143	19	variables	variable	NOUN
aijbe-31	143	20	are	be	AUX
aijbe-31	143	21	non	non	ADJ
aijbe-31	143	22	-	-	ADJ
aijbe-31	143	23	stop	stop	VERB
aijbe-31	143	24	or	or	CCONJ
aijbe-31	143	25	discreet	discreet	ADJ
aijbe-31	143	26	.	.	PUNCT
aijbe-31	144	1	model	model	NOUN
aijbe-31	144	2	specification	specification	NOUN
aijbe-31	144	3	and	and	CCONJ
aijbe-31	144	4	variables	variable	NOUN
aijbe-31	144	5	measurement	measurement	NOUN
aijbe-31	144	6	adq	adq	VERB
aijbe-31	144	7	01insop	01insop	PROPN
aijbe-31	144	8	2fs	2fs	PROPN
aijbe-31	144	9	t	t	PROPN
aijbe-31	144	10	where	where	SCONJ
aijbe-31	144	11	:	:	PUNCT
aijbe-31	144	12	adq	adq	PROPN
aijbe-31	144	13	=	=	PUNCT
aijbe-31	144	14	audit	audit	NOUN
aijbe-31	144	15	quality	quality	NOUN
aijbe-31	144	16	insop	insop	NOUN
aijbe-31	144	17	=	=	ADJ
aijbe-31	144	18	institutional	institutional	ADJ
aijbe-31	144	19	shareholding	shareholding	NOUN
aijbe-31	144	20	fs=	fs=	NOUN
aijbe-31	144	21	firm	firm	ADJ
aijbe-31	144	22	size	size	NOUN
aijbe-31	144	23	μ	μ	NOUN
aijbe-31	144	24	=	=	NOUN
aijbe-31	144	25	error	error	NOUN
aijbe-31	144	26	term	term	NOUN
aijbe-31	144	27	β1	β1	NOUN
aijbe-31	144	28	,	,	PUNCT
aijbe-31	144	29	β2	β2	VERB
aijbe-31	144	30	,	,	PUNCT
aijbe-31	144	31	β3	β3	VERB
aijbe-31	144	32	>	>	X
aijbe-31	144	33	0	0	NUM
aijbe-31	144	34	…	…	PUNCT
aijbe-31	144	35	…	…	PUNCT
aijbe-31	144	36	...	...	PUNCT
aijbe-31	145	1	=	=	PRON
aijbe-31	145	2	coefficient	coefficient	VERB
aijbe-31	145	3	sagir	sagir	PROPN
aijbe-31	145	4	lawal	lawal	PROPN
aijbe-31	145	5	(	(	PUNCT
aijbe-31	145	6	2023	2023	NUM
aijbe-31	145	7	)	)	PUNCT
aijbe-31	145	8	8	8	NUM
aijbe-31	145	9	american	american	ADJ
aijbe-31	145	10	interdisciplinary	interdisciplinary	ADJ
aijbe-31	145	11	journal	journal	NOUN
aijbe-31	145	12	of	of	ADP
aijbe-31	145	13	business	business	NOUN
aijbe-31	145	14	and	and	CCONJ
aijbe-31	145	15	economics	economic	NOUN
aijbe-31	145	16	|	|	ADV
aijbe-31	145	17	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADJ
aijbe-31	145	18	table	table	NOUN
aijbe-31	145	19	of	of	ADP
aijbe-31	145	20	measurement	measurement	NOUN
aijbe-31	145	21	of	of	ADP
aijbe-31	145	22	variables	variable	NOUN
aijbe-31	145	23	s	s	PROPN
aijbe-31	145	24	/	/	SYM
aijbe-31	145	25	n	n	CCONJ
aijbe-31	145	26	variable	variable	ADJ
aijbe-31	145	27	measurement	measurement	NOUN
aijbe-31	145	28	1	1	NUM
aijbe-31	145	29	audit	audit	NOUN
aijbe-31	145	30	quality(adq	quality(adq	NOUN
aijbe-31	145	31	)	)	PUNCT
aijbe-31	145	32	this	this	PRON
aijbe-31	145	33	is	be	AUX
aijbe-31	145	34	a	a	DET
aijbe-31	145	35	binary	binary	ADJ
aijbe-31	145	36	variable	variable	NOUN
aijbe-31	145	37	with	with	ADP
aijbe-31	145	38	score	score	NOUN
aijbe-31	145	39	1	1	NUM
aijbe-31	145	40	if	if	SCONJ
aijbe-31	145	41	the	the	DET
aijbe-31	145	42	company	company	NOUN
aijbe-31	145	43	is	be	AUX
aijbe-31	145	44	audited	audit	VERB
aijbe-31	145	45	by	by	ADP
aijbe-31	145	46	a	a	DET
aijbe-31	145	47	big	big	ADJ
aijbe-31	145	48	4	4	NUM
aijbe-31	145	49	audit	audit	NOUN
aijbe-31	145	50	firm	firm	NOUN
aijbe-31	145	51	and	and	CCONJ
aijbe-31	145	52	0	0	NUM
aijbe-31	145	53	otherwise	otherwise	ADV
aijbe-31	145	54	;	;	PUNCT
aijbe-31	145	55	2	2	NUM
aijbe-31	145	56	institutional	institutional	ADJ
aijbe-31	145	57	shareholding	shareholding	NOUN
aijbe-31	145	58	(	(	PUNCT
aijbe-31	145	59	insop	insop	NOUN
aijbe-31	145	60	)	)	PUNCT
aijbe-31	145	61	this	this	PRON
aijbe-31	145	62	is	be	AUX
aijbe-31	145	63	measured	measure	VERB
aijbe-31	145	64	by	by	ADP
aijbe-31	145	65	the	the	DET
aijbe-31	145	66	proportion	proportion	NOUN
aijbe-31	145	67	of	of	ADP
aijbe-31	145	68	institutional	institutional	ADJ
aijbe-31	145	69	shareholding	shareholding	NOUN
aijbe-31	145	70	to	to	ADP
aijbe-31	145	71	non	non	ADJ
aijbe-31	145	72	-	-	ADJ
aijbe-31	145	73	institutional	institutional	ADJ
aijbe-31	145	74	shareholding	shareholding	NOUN
aijbe-31	145	75	on	on	ADP
aijbe-31	145	76	the	the	DET
aijbe-31	145	77	board	board	NOUN
aijbe-31	145	78	.	.	PUNCT
aijbe-31	146	1	3	3	NUM
aijbe-31	146	2	firm	firm	ADJ
aijbe-31	146	3	size	size	NOUN
aijbe-31	146	4	(	(	PUNCT
aijbe-31	146	5	fs	fs	INTJ
aijbe-31	146	6	)	)	PUNCT
aijbe-31	146	7	this	this	PRON
aijbe-31	146	8	is	be	AUX
aijbe-31	146	9	measured	measure	VERB
aijbe-31	146	10	as	as	ADP
aijbe-31	146	11	the	the	DET
aijbe-31	146	12	natural	natural	ADJ
aijbe-31	146	13	log	log	NOUN
aijbe-31	146	14	of	of	ADP
aijbe-31	146	15	the	the	DET
aijbe-31	146	16	firm	firm	NOUN
aijbe-31	146	17	’s	’s	PART
aijbe-31	146	18	total	total	ADJ
aijbe-31	146	19	assets	asset	NOUN
aijbe-31	146	20	4.0	4.0	NUM
aijbe-31	146	21	results	result	NOUN
aijbe-31	146	22	and	and	CCONJ
aijbe-31	146	23	discussion	discussion	NOUN
aijbe-31	146	24	in	in	ADP
aijbe-31	146	25	this	this	DET
aijbe-31	146	26	section	section	NOUN
aijbe-31	146	27	of	of	ADP
aijbe-31	146	28	the	the	DET
aijbe-31	146	29	study	study	NOUN
aijbe-31	146	30	,	,	PUNCT
aijbe-31	146	31	results	result	NOUN
aijbe-31	146	32	are	be	AUX
aijbe-31	146	33	presented	present	VERB
aijbe-31	146	34	and	and	CCONJ
aijbe-31	146	35	discussed	discuss	VERB
aijbe-31	146	36	in	in	ADP
aijbe-31	146	37	light	light	NOUN
aijbe-31	146	38	of	of	ADP
aijbe-31	146	39	the	the	DET
aijbe-31	146	40	research	research	NOUN
aijbe-31	146	41	findings	finding	NOUN
aijbe-31	146	42	.	.	PUNCT
aijbe-31	147	1	first	first	ADV
aijbe-31	147	2	,	,	PUNCT
aijbe-31	147	3	a	a	DET
aijbe-31	147	4	set	set	NOUN
aijbe-31	147	5	of	of	ADP
aijbe-31	147	6	descriptive	descriptive	ADJ
aijbe-31	147	7	statistics	statistic	NOUN
aijbe-31	147	8	are	be	AUX
aijbe-31	147	9	presented	present	VERB
aijbe-31	147	10	,	,	PUNCT
aijbe-31	147	11	then	then	ADV
aijbe-31	147	12	followed	follow	VERB
aijbe-31	147	13	by	by	ADP
aijbe-31	147	14	the	the	DET
aijbe-31	147	15	logistic	logistic	ADJ
aijbe-31	147	16	regression	regression	NOUN
aijbe-31	147	17	results	result	NOUN
aijbe-31	147	18	.	.	PUNCT
aijbe-31	148	1	table	table	NOUN
aijbe-31	148	2	1	1	NUM
aijbe-31	148	3	:	:	PUNCT
aijbe-31	148	4	descriptive	descriptive	ADJ
aijbe-31	148	5	statistics	statistic	NOUN
aijbe-31	148	6	variable	variable	ADJ
aijbe-31	148	7	obs	obs	PROPN
aijbe-31	148	8	mean	mean	VERB
aijbe-31	148	9	std	std	PROPN
aijbe-31	148	10	.	.	PROPN
aijbe-31	149	1	dev	dev	PROPN
aijbe-31	149	2	.	.	PUNCT
aijbe-31	150	1	min	min	PROPN
aijbe-31	150	2	max	max	PROPN
aijbe-31	150	3	adq	adq	VERB
aijbe-31	150	4	120	120	NUM
aijbe-31	150	5	.65	.65	NUM
aijbe-31	150	6	.4789695	.4789695	NOUN
aijbe-31	150	7	0	0	NUM
aijbe-31	150	8	1	1	NUM
aijbe-31	150	9	insop	insop	NOUN
aijbe-31	150	10	120	120	NUM
aijbe-31	150	11	.6100883	.6100883	NOUN
aijbe-31	150	12	.0962562	.0962562	PROPN
aijbe-31	150	13	.25	.25	NUM
aijbe-31	150	14	.7528	.7528	NOUN
aijbe-31	150	15	fs	fs	ADP
aijbe-31	150	16	120	120	NUM
aijbe-31	150	17	.	.	PUNCT
aijbe-31	151	1	.6777778	.6777778	PROPN
aijbe-31	151	2	.4699457	.4699457	PROPN
aijbe-31	151	3	0	0	NUM
aijbe-31	151	4	1	1	NUM
aijbe-31	151	5	source	source	NOUN
aijbe-31	151	6	:	:	PUNCT
aijbe-31	151	7	stata	stata	NOUN
aijbe-31	151	8	output	output	NOUN
aijbe-31	151	9	,	,	PUNCT
aijbe-31	151	10	2020	2020	NUM
aijbe-31	151	11	table	table	NOUN
aijbe-31	151	12	1	1	NUM
aijbe-31	151	13	shows	show	VERB
aijbe-31	151	14	that	that	SCONJ
aijbe-31	151	15	the	the	DET
aijbe-31	151	16	sample	sample	NOUN
aijbe-31	151	17	oil	oil	NOUN
aijbe-31	151	18	and	and	CCONJ
aijbe-31	151	19	gas	gas	NOUN
aijbe-31	151	20	companies	company	NOUN
aijbe-31	151	21	have	have	AUX
aijbe-31	151	22	employed	employ	VERB
aijbe-31	151	23	the	the	DET
aijbe-31	151	24	services	service	NOUN
aijbe-31	151	25	of	of	ADP
aijbe-31	151	26	large	large	ADJ
aijbe-31	151	27	global	global	ADJ
aijbe-31	151	28	audit	audit	NOUN
aijbe-31	151	29	firms	firm	NOUN
aijbe-31	151	30	(	(	PUNCT
aijbe-31	151	31	big	big	ADJ
aijbe-31	151	32	4	4	NUM
aijbe-31	151	33	as	as	ADP
aijbe-31	151	34	a	a	DET
aijbe-31	151	35	measure	measure	NOUN
aijbe-31	151	36	of	of	ADP
aijbe-31	151	37	audit	audit	NOUN
aijbe-31	151	38	firm	firm	ADJ
aijbe-31	151	39	size	size	NOUN
aijbe-31	151	40	)	)	PUNCT
aijbe-31	151	41	up	up	ADP
aijbe-31	151	42	to	to	PART
aijbe-31	151	43	68	68	NUM
aijbe-31	151	44	%	%	NOUN
aijbe-31	151	45	of	of	ADP
aijbe-31	151	46	the	the	DET
aijbe-31	151	47	total	total	ADJ
aijbe-31	151	48	period	period	NOUN
aijbe-31	151	49	of	of	ADP
aijbe-31	151	50	the	the	DET
aijbe-31	151	51	study	study	NOUN
aijbe-31	151	52	,	,	PUNCT
aijbe-31	151	53	from	from	ADP
aijbe-31	151	54	the	the	DET
aijbe-31	151	55	mean	mean	NOUN
aijbe-31	151	56	of	of	ADP
aijbe-31	151	57	.6777778	.6777778	PROPN
aijbe-31	151	58	with	with	ADP
aijbe-31	151	59	standard	standard	ADJ
aijbe-31	151	60	deviation	deviation	NOUN
aijbe-31	151	61	of	of	ADP
aijbe-31	151	62	.4699457	.4699457	PROPN
aijbe-31	151	63	,	,	PUNCT
aijbe-31	151	64	and	and	CCONJ
aijbe-31	151	65	the	the	DET
aijbe-31	151	66	minimum	minimum	ADJ
aijbe-31	151	67	and	and	CCONJ
aijbe-31	151	68	maximum	maximum	ADJ
aijbe-31	151	69	value	value	NOUN
aijbe-31	151	70	of	of	ADP
aijbe-31	151	71	0	0	NUM
aijbe-31	151	72	and	and	CCONJ
aijbe-31	151	73	1	1	NUM
aijbe-31	151	74	respectively	respectively	ADV
aijbe-31	151	75	.	.	PUNCT
aijbe-31	152	1	the	the	DET
aijbe-31	152	2	standard	standard	ADJ
aijbe-31	152	3	deviation	deviation	NOUN
aijbe-31	152	4	suggests	suggest	VERB
aijbe-31	152	5	that	that	SCONJ
aijbe-31	152	6	the	the	DET
aijbe-31	152	7	data	data	NOUN
aijbe-31	152	8	is	be	AUX
aijbe-31	152	9	narrowly	narrowly	ADV
aijbe-31	152	10	dispersed	disperse	VERB
aijbe-31	152	11	from	from	ADP
aijbe-31	152	12	the	the	DET
aijbe-31	152	13	mean	mean	NOUN
aijbe-31	152	14	because	because	SCONJ
aijbe-31	152	15	the	the	DET
aijbe-31	152	16	standard	standard	ADJ
aijbe-31	152	17	deviation	deviation	NOUN
aijbe-31	152	18	is	be	AUX
aijbe-31	152	19	lower	low	ADJ
aijbe-31	152	20	compared	compare	VERB
aijbe-31	152	21	to	to	ADP
aijbe-31	152	22	the	the	DET
aijbe-31	152	23	mean	mean	NOUN
aijbe-31	152	24	.	.	PUNCT
aijbe-31	153	1	in	in	ADP
aijbe-31	153	2	addition	addition	NOUN
aijbe-31	153	3	,	,	PUNCT
aijbe-31	153	4	the	the	DET
aijbe-31	153	5	institutional	institutional	ADJ
aijbe-31	153	6	shareholding	shareholding	NOUN
aijbe-31	153	7	(	(	PUNCT
aijbe-31	153	8	insop	insop	NOUN
aijbe-31	153	9	)	)	PUNCT
aijbe-31	153	10	and	and	CCONJ
aijbe-31	153	11	audit	audit	VERB
aijbe-31	153	12	quality	quality	NOUN
aijbe-31	153	13	use	use	NOUN
aijbe-31	153	14	as	as	ADP
aijbe-31	153	15	predictor	predictor	NOUN
aijbe-31	153	16	variables	variable	NOUN
aijbe-31	153	17	.	.	PUNCT
aijbe-31	154	1	table	table	NOUN
aijbe-31	154	2	1	1	NUM
aijbe-31	154	3	further	far	ADV
aijbe-31	154	4	reveals	reveal	VERB
aijbe-31	154	5	that	that	SCONJ
aijbe-31	154	6	institutional	institutional	ADJ
aijbe-31	154	7	shareholding	shareholding	NOUN
aijbe-31	154	8	has	have	VERB
aijbe-31	154	9	a	a	DET
aijbe-31	154	10	mean	mean	NOUN
aijbe-31	154	11	of	of	ADP
aijbe-31	154	12	.6100883	.6100883	NOUN
aijbe-31	154	13	with	with	ADP
aijbe-31	154	14	a	a	DET
aijbe-31	154	15	standard	standard	ADJ
aijbe-31	154	16	deviation	deviation	NOUN
aijbe-31	154	17	of	of	ADP
aijbe-31	154	18	.0962562	.0962562	PROPN
aijbe-31	154	19	.	.	PUNCT
aijbe-31	155	1	this	this	PRON
aijbe-31	155	2	implies	imply	VERB
aijbe-31	155	3	that	that	SCONJ
aijbe-31	155	4	on	on	ADP
aijbe-31	155	5	average	average	ADJ
aijbe-31	155	6	institutional	institutional	ADJ
aijbe-31	155	7	investors	investor	NOUN
aijbe-31	155	8	accounted	account	VERB
aijbe-31	155	9	for	for	ADP
aijbe-31	155	10	61	61	NUM
aijbe-31	155	11	%	%	NOUN
aijbe-31	155	12	in	in	ADP
aijbe-31	155	13	the	the	DET
aijbe-31	155	14	sampled	sample	VERB
aijbe-31	155	15	oil	oil	NOUN
aijbe-31	155	16	and	and	CCONJ
aijbe-31	155	17	gas	gas	NOUN
aijbe-31	155	18	companies	company	NOUN
aijbe-31	155	19	in	in	ADP
aijbe-31	155	20	nigeria	nigeria	PROPN
aijbe-31	155	21	.	.	PUNCT
aijbe-31	156	1	institutional	institutional	ADJ
aijbe-31	156	2	shareholding	shareholding	NOUN
aijbe-31	156	3	has	have	VERB
aijbe-31	156	4	a	a	DET
aijbe-31	156	5	minimum	minimum	ADJ
aijbe-31	156	6	value	value	NOUN
aijbe-31	156	7	of	of	ADP
aijbe-31	156	8	.25	.25	NUM
aijbe-31	156	9	(	(	PUNCT
aijbe-31	156	10	25	25	NUM
aijbe-31	156	11	%	%	NOUN
aijbe-31	156	12	)	)	PUNCT
aijbe-31	156	13	and	and	CCONJ
aijbe-31	156	14	a	a	DET
aijbe-31	156	15	maximum	maximum	ADJ
aijbe-31	156	16	value	value	NOUN
aijbe-31	156	17	of	of	ADP
aijbe-31	156	18	.7528	.7528	PROPN
aijbe-31	156	19	(	(	PUNCT
aijbe-31	156	20	75	75	NUM
aijbe-31	156	21	%	%	NOUN
aijbe-31	156	22	)	)	PUNCT
aijbe-31	156	23	respectively	respectively	ADV
aijbe-31	156	24	.	.	PUNCT
aijbe-31	157	1	the	the	DET
aijbe-31	157	2	minimum	minimum	ADJ
aijbe-31	157	3	value	value	NOUN
aijbe-31	157	4	indicating	indicate	VERB
aijbe-31	157	5	that	that	SCONJ
aijbe-31	157	6	there	there	PRON
aijbe-31	157	7	was	be	VERB
aijbe-31	157	8	a	a	DET
aijbe-31	157	9	particular	particular	ADJ
aijbe-31	157	10	firm	firm	NOUN
aijbe-31	157	11	in	in	ADP
aijbe-31	157	12	a	a	DET
aijbe-31	157	13	certain	certain	ADJ
aijbe-31	157	14	year	year	NOUN
aijbe-31	157	15	within	within	ADP
aijbe-31	157	16	the	the	DET
aijbe-31	157	17	observations	observation	NOUN
aijbe-31	157	18	that	that	PRON
aijbe-31	157	19	have	have	VERB
aijbe-31	157	20	25	25	NUM
aijbe-31	157	21	%	%	NOUN
aijbe-31	157	22	institutional	institutional	ADJ
aijbe-31	157	23	investors	investor	NOUN
aijbe-31	157	24	and	and	CCONJ
aijbe-31	157	25	75	75	NUM
aijbe-31	157	26	%	%	NOUN
aijbe-31	157	27	institutional	institutional	ADJ
aijbe-31	157	28	investors	investor	NOUN
aijbe-31	157	29	respectively	respectively	ADV
aijbe-31	157	30	this	this	PRON
aijbe-31	157	31	means	mean	VERB
aijbe-31	157	32	that	that	SCONJ
aijbe-31	157	33	on	on	ADP
aijbe-31	157	34	average	average	NOUN
aijbe-31	157	35	of	of	ADP
aijbe-31	157	36	65	65	NUM
aijbe-31	157	37	%	%	NOUN
aijbe-31	157	38	of	of	ADP
aijbe-31	157	39	company	company	NOUN
aijbe-31	157	40	composition	composition	NOUN
aijbe-31	157	41	explains	explain	VERB
aijbe-31	157	42	the	the	DET
aijbe-31	157	43	firms	firm	NOUN
aijbe-31	157	44	’	’	PART
aijbe-31	157	45	compliance	compliance	NOUN
aijbe-31	157	46	with	with	ADP
aijbe-31	157	47	the	the	DET
aijbe-31	157	48	sec	sec	PROPN
aijbe-31	157	49	(	(	PUNCT
aijbe-31	157	50	2011	2011	NUM
aijbe-31	157	51	,	,	PUNCT
aijbe-31	157	52	2018	2018	NUM
aijbe-31	157	53	)	)	PUNCT
aijbe-31	157	54	revised	revise	VERB
aijbe-31	157	55	code	code	NOUN
aijbe-31	157	56	of	of	ADP
aijbe-31	157	57	corporate	corporate	ADJ
aijbe-31	157	58	governance	governance	NOUN
aijbe-31	157	59	best	good	ADJ
aijbe-31	157	60	practice	practice	NOUN
aijbe-31	157	61	for	for	ADP
aijbe-31	157	62	which	which	PRON
aijbe-31	157	63	requires	require	VERB
aijbe-31	157	64	a	a	DET
aijbe-31	157	65	higher	high	ADJ
aijbe-31	157	66	proportion	proportion	NOUN
aijbe-31	157	67	of	of	ADP
aijbe-31	157	68	director	director	NOUN
aijbe-31	157	69	shareholding	shareholding	NOUN
aijbe-31	157	70	against	against	ADP
aijbe-31	157	71	their	their	PRON
aijbe-31	157	72	executive	executive	ADJ
aijbe-31	157	73	counterparts	counterpart	NOUN
aijbe-31	157	74	for	for	ADP
aijbe-31	157	75	efficient	efficient	ADJ
aijbe-31	157	76	monitoring	monitoring	NOUN
aijbe-31	157	77	.	.	PUNCT
aijbe-31	158	1	table	table	NOUN
aijbe-31	158	2	2	2	NUM
aijbe-31	158	3	:	:	PUNCT
aijbe-31	158	4	analysis	analysis	NOUN
aijbe-31	158	5	of	of	ADP
aijbe-31	158	6	logistic	logistic	ADJ
aijbe-31	158	7	regression	regression	NOUN
aijbe-31	158	8	coef	coef	PROPN
aijbe-31	158	9	.	.	PUNCT
aijbe-31	159	1	insow	insow	PROPN
aijbe-31	159	2	-5.548265	-5.548265	VERB
aijbe-31	160	1	3.372138	3.372138	NUM
aijbe-31	160	2	-1.65	-1.65	ADP
aijbe-31	160	3	0.100	0.100	NUM
aijbe-31	160	4	std	std	NOUN
aijbe-31	160	5	.	.	PUNCT
aijbe-31	161	1	err	err	PROPN
aijbe-31	161	2	.	.	PUNCT
aijbe-31	162	1	z	z	NOUN
aijbe-31	162	2	p>|z|	p>|z|	VERB
aijbe-31	162	3	sagir	sagir	PROPN
aijbe-31	162	4	lawal	lawal	NOUN
aijbe-31	162	5	(	(	PUNCT
aijbe-31	162	6	2023	2023	NUM
aijbe-31	162	7	)	)	PUNCT
aijbe-31	162	8	9	9	NUM
aijbe-31	162	9	american	american	ADJ
aijbe-31	162	10	interdisciplinary	interdisciplinary	ADJ
aijbe-31	162	11	journal	journal	NOUN
aijbe-31	162	12	of	of	ADP
aijbe-31	162	13	business	business	NOUN
aijbe-31	162	14	and	and	CCONJ
aijbe-31	162	15	economics	economic	NOUN
aijbe-31	162	16	|	|	ADV
aijbe-31	162	17	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADJ
aijbe-31	162	18	fchi2(3	fchi2(3	NOUN
aijbe-31	162	19	)	)	PUNCT
aijbe-31	162	20	15.62	15.62	NUM
aijbe-31	162	21	prob	prob	NOUN
aijbe-31	162	22	-	-	PUNCT
aijbe-31	162	23	f	f	PROPN
aijbe-31	162	24	>	>	X
aijbe-31	162	25	chi2	chi2	PROPN
aijbe-31	162	26	0.0000	0.0000	NUM
aijbe-31	162	27	pseudo	pseudo	NOUN
aijbe-31	162	28	r2	r2	NOUN
aijbe-31	162	29	0.4338	0.4338	NUM
aijbe-31	162	30	source	source	NOUN
aijbe-31	162	31	:	:	PUNCT
aijbe-31	162	32	stata	stata	PROPN
aijbe-31	162	33	output	output	NOUN
aijbe-31	162	34	,	,	PUNCT
aijbe-31	162	35	2020	2020	NUM
aijbe-31	162	36	the	the	DET
aijbe-31	162	37	table	table	NOUN
aijbe-31	162	38	presents	present	VERB
aijbe-31	162	39	the	the	DET
aijbe-31	162	40	result	result	NOUN
aijbe-31	162	41	of	of	ADP
aijbe-31	162	42	the	the	DET
aijbe-31	162	43	logistic	logistic	ADJ
aijbe-31	162	44	regression	regression	NOUN
aijbe-31	162	45	model	model	NOUN
aijbe-31	162	46	.	.	PUNCT
aijbe-31	163	1	it	it	PRON
aijbe-31	163	2	shows	show	VERB
aijbe-31	163	3	that	that	SCONJ
aijbe-31	163	4	the	the	DET
aijbe-31	163	5	model	model	NOUN
aijbe-31	163	6	is	be	AUX
aijbe-31	163	7	capable	capable	ADJ
aijbe-31	163	8	of	of	ADP
aijbe-31	163	9	explaining	explain	VERB
aijbe-31	163	10	10	10	NUM
aijbe-31	163	11	%	%	NOUN
aijbe-31	163	12	variations	variation	NOUN
aijbe-31	163	13	in	in	ADP
aijbe-31	163	14	audit	audit	NOUN
aijbe-31	163	15	quality	quality	NOUN
aijbe-31	163	16	measured	measure	VERB
aijbe-31	163	17	by	by	ADP
aijbe-31	163	18	audit	audit	NOUN
aijbe-31	163	19	firm	firm	ADJ
aijbe-31	163	20	size	size	NOUN
aijbe-31	163	21	by	by	ADP
aijbe-31	163	22	the	the	DET
aijbe-31	163	23	variation	variation	NOUN
aijbe-31	163	24	of	of	ADP
aijbe-31	163	25	an	an	DET
aijbe-31	163	26	institutional	institutional	ADJ
aijbe-31	163	27	shareholding	shareholding	NOUN
aijbe-31	163	28	and	and	CCONJ
aijbe-31	163	29	the	the	DET
aijbe-31	163	30	control	control	NOUN
aijbe-31	163	31	variables	variable	NOUN
aijbe-31	163	32	of	of	ADP
aijbe-31	163	33	firm	firm	ADJ
aijbe-31	163	34	size	size	NOUN
aijbe-31	163	35	.	.	PUNCT
aijbe-31	164	1	the	the	DET
aijbe-31	164	2	f	f	PROPN
aijbe-31	164	3	-	-	PUNCT
aijbe-31	164	4	statistics	statistic	NOUN
aijbe-31	164	5	and	and	CCONJ
aijbe-31	164	6	its	its	PRON
aijbe-31	164	7	probability	probability	NOUN
aijbe-31	164	8	show	show	VERB
aijbe-31	164	9	that	that	SCONJ
aijbe-31	164	10	the	the	DET
aijbe-31	164	11	logistic	logistic	ADJ
aijbe-31	164	12	regression	regression	NOUN
aijbe-31	164	13	equation	equation	NOUN
aijbe-31	164	14	is	be	AUX
aijbe-31	164	15	wellformulated	wellformulate	VERB
aijbe-31	164	16	explaining	explain	VERB
aijbe-31	164	17	that	that	SCONJ
aijbe-31	164	18	the	the	DET
aijbe-31	164	19	relationship	relationship	NOUN
aijbe-31	164	20	between	between	ADP
aijbe-31	164	21	the	the	DET
aijbe-31	164	22	explanatory	explanatory	ADJ
aijbe-31	164	23	variables	variable	NOUN
aijbe-31	164	24	’	'	PUNCT
aijbe-31	164	25	combination	combination	NOUN
aijbe-31	164	26	,	,	PUNCT
aijbe-31	164	27	(	(	PUNCT
aijbe-31	164	28	that	that	PRON
aijbe-31	164	29	is	be	AUX
aijbe-31	164	30	an	an	DET
aijbe-31	164	31	institutional	institutional	ADJ
aijbe-31	164	32	shareholding	shareholding	NOUN
aijbe-31	164	33	)	)	PUNCT
aijbe-31	164	34	and	and	CCONJ
aijbe-31	164	35	audit	audit	VERB
aijbe-31	164	36	quality	quality	NOUN
aijbe-31	164	37	reporting	reporting	NOUN
aijbe-31	164	38	of	of	ADP
aijbe-31	164	39	nigerian	nigerian	ADJ
aijbe-31	164	40	listed	list	VERB
aijbe-31	164	41	oil	oil	NOUN
aijbe-31	164	42	and	and	CCONJ
aijbe-31	164	43	firms	firm	NOUN
aijbe-31	164	44	are	be	AUX
aijbe-31	164	45	statistically	statistically	ADV
aijbe-31	164	46	significant	significant	ADJ
aijbe-31	164	47	(	(	PUNCT
aijbe-31	164	48	fstat	fstat	NOUN
aijbe-31	164	49	=	=	SYM
aijbe-31	164	50	15.62	15.62	NUM
aijbe-31	164	51	;	;	PUNCT
aijbe-31	164	52	f	f	X
aijbe-31	164	53	-	-	PUNCT
aijbe-31	164	54	prob	prob	NOUN
aijbe-31	164	55	.	.	PUNCT
aijbe-31	165	1	=	=	NOUN
aijbe-31	165	2	0.0000	0.0000	NUM
aijbe-31	165	3	)	)	PUNCT
aijbe-31	165	4	.	.	PUNCT
aijbe-31	166	1	the	the	DET
aijbe-31	166	2	hypothesis	hypothesis	NOUN
aijbe-31	166	3	states	state	VERB
aijbe-31	166	4	that	that	SCONJ
aijbe-31	166	5	an	an	DET
aijbe-31	166	6	institutional	institutional	ADJ
aijbe-31	166	7	shareholding	shareholding	NOUN
aijbe-31	166	8	has	have	VERB
aijbe-31	166	9	no	no	DET
aijbe-31	166	10	significant	significant	ADJ
aijbe-31	166	11	effect	effect	NOUN
aijbe-31	166	12	on	on	ADP
aijbe-31	166	13	audit	audit	NOUN
aijbe-31	166	14	quality	quality	NOUN
aijbe-31	166	15	of	of	ADP
aijbe-31	166	16	listed	list	VERB
aijbe-31	166	17	oil	oil	NOUN
aijbe-31	166	18	companies	company	NOUN
aijbe-31	166	19	in	in	ADP
aijbe-31	166	20	nigeria	nigeria	PROPN
aijbe-31	166	21	.	.	PUNCT
aijbe-31	167	1	the	the	DET
aijbe-31	167	2	result	result	NOUN
aijbe-31	167	3	of	of	ADP
aijbe-31	167	4	the	the	DET
aijbe-31	167	5	logistic	logistic	ADJ
aijbe-31	167	6	regression	regression	NOUN
aijbe-31	167	7	as	as	SCONJ
aijbe-31	167	8	presented	present	VERB
aijbe-31	167	9	in	in	ADP
aijbe-31	167	10	table	table	NOUN
aijbe-31	167	11	2	2	NUM
aijbe-31	167	12	shows	show	VERB
aijbe-31	167	13	that	that	SCONJ
aijbe-31	167	14	the	the	DET
aijbe-31	167	15	institutional	institutional	ADJ
aijbe-31	167	16	shareholding	shareholding	NOUN
aijbe-31	167	17	is	be	AUX
aijbe-31	167	18	positively	positively	ADV
aijbe-31	167	19	(	(	PUNCT
aijbe-31	167	20	.6100883	.6100883	NOUN
aijbe-31	167	21	and	and	CCONJ
aijbe-31	167	22	statistically	statistically	ADV
aijbe-31	167	23	significant	significant	ADJ
aijbe-31	167	24	at	at	ADP
aijbe-31	167	25	(	(	PUNCT
aijbe-31	167	26	0.000	0.000	NUM
aijbe-31	167	27	)	)	PUNCT
aijbe-31	167	28	5	5	NUM
aijbe-31	167	29	%	%	NOUN
aijbe-31	167	30	.	.	PUNCT
aijbe-31	168	1	this	this	PRON
aijbe-31	168	2	provides	provide	VERB
aijbe-31	168	3	the	the	DET
aijbe-31	168	4	study	study	NOUN
aijbe-31	168	5	with	with	ADP
aijbe-31	168	6	evidence	evidence	NOUN
aijbe-31	168	7	of	of	ADP
aijbe-31	168	8	rejecting	reject	VERB
aijbe-31	168	9	the	the	DET
aijbe-31	168	10	null	null	ADJ
aijbe-31	168	11	hypothesis	hypothesis	NOUN
aijbe-31	168	12	.	.	PUNCT
aijbe-31	169	1	this	this	PRON
aijbe-31	169	2	implies	imply	VERB
aijbe-31	169	3	that	that	SCONJ
aijbe-31	169	4	an	an	DET
aijbe-31	169	5	institutional	institutional	ADJ
aijbe-31	169	6	shareholding	shareholding	NOUN
aijbe-31	169	7	has	have	VERB
aijbe-31	169	8	the	the	DET
aijbe-31	169	9	likelihood	likelihood	NOUN
aijbe-31	169	10	of	of	ADP
aijbe-31	169	11	influencing	influence	VERB
aijbe-31	169	12	audit	audit	NOUN
aijbe-31	169	13	quality	quality	NOUN
aijbe-31	169	14	of	of	ADP
aijbe-31	169	15	listed	list	VERB
aijbe-31	169	16	oil	oil	NOUN
aijbe-31	169	17	companies	company	NOUN
aijbe-31	169	18	in	in	ADP
aijbe-31	169	19	nigeria	nigeria	PROPN
aijbe-31	169	20	.	.	PUNCT
aijbe-31	170	1	the	the	DET
aijbe-31	170	2	findings	finding	NOUN
aijbe-31	170	3	are	be	AUX
aijbe-31	170	4	compatible	compatible	ADJ
aijbe-31	170	5	with	with	ADP
aijbe-31	170	6	abdumalik	abdumalik	PROPN
aijbe-31	170	7	(	(	PUNCT
aijbe-31	170	8	2015	2015	NUM
aijbe-31	170	9	)	)	PUNCT
aijbe-31	170	10	,	,	PUNCT
aijbe-31	170	11	david	david	PROPN
aijbe-31	170	12	,	,	PUNCT
aijbe-31	170	13	uche	uche	PROPN
aijbe-31	170	14	,	,	PUNCT
aijbe-31	170	15	and	and	CCONJ
aijbe-31	170	16	azah	azah	NOUN
aijbe-31	170	17	(	(	PUNCT
aijbe-31	170	18	2019	2019	NUM
aijbe-31	170	19	)	)	PUNCT
aijbe-31	170	20	,	,	PUNCT
aijbe-31	170	21	david	david	PROPN
aijbe-31	170	22	and	and	CCONJ
aijbe-31	170	23	ahmed	ahmed	PROPN
aijbe-31	170	24	(	(	PUNCT
aijbe-31	170	25	2020	2020	NUM
aijbe-31	170	26	)	)	PUNCT
aijbe-31	170	27	who	who	PRON
aijbe-31	170	28	also	also	ADV
aijbe-31	170	29	found	find	VERB
aijbe-31	170	30	a	a	DET
aijbe-31	170	31	positive	positive	ADJ
aijbe-31	170	32	significant	significant	ADJ
aijbe-31	170	33	relationship	relationship	NOUN
aijbe-31	170	34	between	between	ADP
aijbe-31	170	35	institutional	institutional	ADJ
aijbe-31	170	36	shareholding	shareholding	NOUN
aijbe-31	170	37	and	and	CCONJ
aijbe-31	170	38	audit	audit	NOUN
aijbe-31	170	39	quality	quality	NOUN
aijbe-31	170	40	.	.	PUNCT
aijbe-31	171	1	the	the	DET
aijbe-31	171	2	finding	finding	NOUN
aijbe-31	171	3	is	be	AUX
aijbe-31	171	4	contrary	contrary	ADJ
aijbe-31	171	5	to	to	ADP
aijbe-31	171	6	the	the	DET
aijbe-31	171	7	finding	finding	NOUN
aijbe-31	171	8	of	of	ADP
aijbe-31	171	9	akhidime	akhidime	NOUN
aijbe-31	171	10	(	(	PUNCT
aijbe-31	171	11	2015	2015	NUM
aijbe-31	171	12	)	)	PUNCT
aijbe-31	171	13	who	who	PRON
aijbe-31	171	14	found	find	VERB
aijbe-31	171	15	negative	negative	ADJ
aijbe-31	171	16	significant	significant	ADJ
aijbe-31	171	17	association	association	NOUN
aijbe-31	171	18	independent	independent	ADJ
aijbe-31	171	19	and	and	CCONJ
aijbe-31	171	20	audit	audit	NOUN
aijbe-31	171	21	quality	quality	NOUN
aijbe-31	171	22	.	.	PUNCT
aijbe-31	172	1	the	the	DET
aijbe-31	172	2	result	result	NOUN
aijbe-31	172	3	of	of	ADP
aijbe-31	172	4	the	the	DET
aijbe-31	172	5	second	second	ADJ
aijbe-31	172	6	hypothesis	hypothesis	NOUN
aijbe-31	172	7	states	state	NOUN
aijbe-31	172	8	that	that	PRON
aijbe-31	172	9	indicates	indicate	VERB
aijbe-31	172	10	an	an	DET
aijbe-31	172	11	inverse	inverse	NOUN
aijbe-31	172	12	relationship	relationship	NOUN
aijbe-31	172	13	between	between	ADP
aijbe-31	172	14	director	director	NOUN
aijbe-31	172	15	shareholding	shareholding	NOUN
aijbe-31	172	16	and	and	CCONJ
aijbe-31	172	17	audit	audit	NOUN
aijbe-31	172	18	quality	quality	NOUN
aijbe-31	172	19	of	of	ADP
aijbe-31	172	20	listed	list	VERB
aijbe-31	172	21	oil	oil	NOUN
aijbe-31	172	22	marketing	marketing	NOUN
aijbe-31	172	23	companies	company	NOUN
aijbe-31	172	24	in	in	ADP
aijbe-31	172	25	nigeria	nigeria	PROPN
aijbe-31	172	26	.	.	PUNCT
aijbe-31	173	1	from	from	ADP
aijbe-31	173	2	the	the	DET
aijbe-31	173	3	result	result	NOUN
aijbe-31	173	4	,	,	PUNCT
aijbe-31	173	5	in	in	ADP
aijbe-31	173	6	table	table	NOUN
aijbe-31	173	7	2	2	NUM
aijbe-31	173	8	it	it	PRON
aijbe-31	173	9	can	can	AUX
aijbe-31	173	10	be	be	AUX
aijbe-31	173	11	seen	see	VERB
aijbe-31	173	12	that	that	SCONJ
aijbe-31	173	13	the	the	DET
aijbe-31	173	14	coefficient	coefficient	NOUN
aijbe-31	173	15	of	of	ADP
aijbe-31	173	16	2.625449	2.625449	NUM
aijbe-31	173	17	and	and	CCONJ
aijbe-31	173	18	significant	significant	ADJ
aijbe-31	173	19	level	level	NOUN
aijbe-31	173	20	of	of	ADP
aijbe-31	173	21	0.282	0.282	NUM
aijbe-31	173	22	.	.	PUNCT
aijbe-31	174	1	this	this	PRON
aijbe-31	174	2	means	mean	VERB
aijbe-31	174	3	that	that	SCONJ
aijbe-31	174	4	director	director	NOUN
aijbe-31	174	5	shareholding	shareholding	NOUN
aijbe-31	174	6	has	have	VERB
aijbe-31	174	7	the	the	DET
aijbe-31	174	8	probability	probability	NOUN
aijbe-31	174	9	of	of	ADP
aijbe-31	174	10	influencing	influence	VERB
aijbe-31	174	11	audit	audit	NOUN
aijbe-31	174	12	quality	quality	NOUN
aijbe-31	174	13	of	of	ADP
aijbe-31	174	14	listed	list	VERB
aijbe-31	174	15	oil	oil	NOUN
aijbe-31	174	16	company	company	NOUN
aijbe-31	174	17	’s	’s	PART
aijbe-31	174	18	firms	firm	NOUN
aijbe-31	174	19	in	in	ADP
aijbe-31	174	20	nigeria	nigeria	PROPN
aijbe-31	174	21	negatively	negatively	ADV
aijbe-31	174	22	.	.	PUNCT
aijbe-31	175	1	in	in	ADP
aijbe-31	175	2	the	the	DET
aijbe-31	175	3	same	same	ADJ
aijbe-31	175	4	vein	vein	NOUN
aijbe-31	175	5	,	,	PUNCT
aijbe-31	175	6	a	a	DET
aijbe-31	175	7	unit	unit	NOUN
aijbe-31	175	8	change	change	NOUN
aijbe-31	175	9	in	in	ADP
aijbe-31	175	10	the	the	DET
aijbe-31	175	11	non	non	ADJ
aijbe-31	175	12	-	-	ADJ
aijbe-31	175	13	executive	executive	ADJ
aijbe-31	175	14	director	director	NOUN
aijbe-31	175	15	decreases	decrease	VERB
aijbe-31	175	16	the	the	DET
aijbe-31	175	17	audit	audit	NOUN
aijbe-31	175	18	quality	quality	NOUN
aijbe-31	175	19	of	of	ADP
aijbe-31	175	20	listed	list	VERB
aijbe-31	175	21	oil	oil	NOUN
aijbe-31	175	22	companies	company	NOUN
aijbe-31	175	23	in	in	ADP
aijbe-31	175	24	nigeria	nigeria	PROPN
aijbe-31	175	25	.	.	PUNCT
aijbe-31	176	1	this	this	DET
aijbe-31	176	2	finding	finding	NOUN
aijbe-31	176	3	is	be	AUX
aijbe-31	176	4	consistent	consistent	ADJ
aijbe-31	176	5	with	with	ADP
aijbe-31	176	6	akhidime	akhidime	NOUN
aijbe-31	176	7	(	(	PUNCT
aijbe-31	176	8	2015	2015	NUM
aijbe-31	176	9	)	)	PUNCT
aijbe-31	176	10	and	and	CCONJ
aijbe-31	176	11	ibrahim	ibrahim	PROPN
aijbe-31	176	12	and	and	CCONJ
aijbe-31	176	13	jehu	jehu	PROPN
aijbe-31	176	14	(	(	PUNCT
aijbe-31	176	15	2018	2018	NUM
aijbe-31	176	16	)	)	PUNCT
aijbe-31	176	17	who	who	PRON
aijbe-31	176	18	also	also	ADV
aijbe-31	176	19	found	find	VERB
aijbe-31	176	20	a	a	DET
aijbe-31	176	21	negative	negative	ADJ
aijbe-31	176	22	association	association	NOUN
aijbe-31	176	23	between	between	ADP
aijbe-31	176	24	a	a	DET
aijbe-31	176	25	nonexecutive	nonexecutive	ADJ
aijbe-31	176	26	director	director	NOUN
aijbe-31	176	27	and	and	CCONJ
aijbe-31	176	28	audit	audit	NOUN
aijbe-31	176	29	quality	quality	NOUN
aijbe-31	176	30	.	.	PUNCT
aijbe-31	177	1	the	the	DET
aijbe-31	177	2	finding	finding	NOUN
aijbe-31	177	3	contradicts	contradict	VERB
aijbe-31	177	4	the	the	DET
aijbe-31	177	5	finding	finding	NOUN
aijbe-31	177	6	of	of	ADP
aijbe-31	177	7	abdumalik	abdumalik	PROPN
aijbe-31	177	8	(	(	PUNCT
aijbe-31	177	9	2015	2015	NUM
aijbe-31	177	10	)	)	PUNCT
aijbe-31	177	11	who	who	PRON
aijbe-31	177	12	found	find	VERB
aijbe-31	177	13	a	a	DET
aijbe-31	177	14	significant	significant	ADJ
aijbe-31	177	15	positive	positive	ADJ
aijbe-31	177	16	relationship	relationship	NOUN
aijbe-31	177	17	between	between	ADP
aijbe-31	177	18	a	a	DET
aijbe-31	177	19	non	non	ADJ
aijbe-31	177	20	-	-	ADJ
aijbe-31	177	21	executive	executive	ADJ
aijbe-31	177	22	director	director	NOUN
aijbe-31	177	23	and	and	CCONJ
aijbe-31	177	24	audit	audit	NOUN
aijbe-31	177	25	quality	quality	NOUN
aijbe-31	177	26	.	.	PUNCT
aijbe-31	178	1	5.0	5.0	NUM
aijbe-31	178	2	conclusion	conclusion	NOUN
aijbe-31	178	3	and	and	CCONJ
aijbe-31	178	4	recommendations	recommendation	NOUN
aijbe-31	178	5	this	this	DET
aijbe-31	178	6	study	study	NOUN
aijbe-31	178	7	analyzed	analyze	VERB
aijbe-31	178	8	the	the	DET
aijbe-31	178	9	influence	influence	NOUN
aijbe-31	178	10	institutional	institutional	ADJ
aijbe-31	178	11	shareholding	shareholding	NOUN
aijbe-31	178	12	as	as	ADP
aijbe-31	178	13	important	important	ADJ
aijbe-31	178	14	features	feature	NOUN
aijbe-31	178	15	of	of	ADP
aijbe-31	178	16	corporate	corporate	ADJ
aijbe-31	178	17	governance	governance	NOUN
aijbe-31	178	18	on	on	ADP
aijbe-31	178	19	the	the	DET
aijbe-31	178	20	quality	quality	NOUN
aijbe-31	178	21	audit	audit	NOUN
aijbe-31	178	22	reporting	reporting	NOUN
aijbe-31	178	23	of	of	ADP
aijbe-31	178	24	oil	oil	NOUN
aijbe-31	178	25	and	and	CCONJ
aijbe-31	178	26	gas	gas	NOUN
aijbe-31	178	27	companies	company	NOUN
aijbe-31	178	28	in	in	ADP
aijbe-31	178	29	nigeria	nigeria	PROPN
aijbe-31	178	30	.	.	PUNCT
aijbe-31	179	1	institutional	institutional	ADJ
aijbe-31	179	2	shareholding	shareholding	NOUN
aijbe-31	179	3	was	be	AUX
aijbe-31	179	4	measured	measure	VERB
aijbe-31	179	5	using	use	VERB
aijbe-31	179	6	the	the	DET
aijbe-31	179	7	proportion	proportion	NOUN
aijbe-31	179	8	of	of	ADP
aijbe-31	179	9	the	the	DET
aijbe-31	179	10	institutional	institutional	ADJ
aijbe-31	179	11	shareholding	shareholding	NOUN
aijbe-31	179	12	to	to	ADP
aijbe-31	179	13	the	the	DET
aijbe-31	179	14	non	non	ADJ
aijbe-31	179	15	-	-	ADJ
aijbe-31	179	16	institutional	institutional	ADJ
aijbe-31	179	17	shareholding	shareholding	NOUN
aijbe-31	179	18	of	of	ADP
aijbe-31	179	19	the	the	DET
aijbe-31	179	20	board	board	NOUN
aijbe-31	179	21	.	.	PUNCT
aijbe-31	180	1	the	the	DET
aijbe-31	180	2	study	study	NOUN
aijbe-31	180	3	concluded	conclude	VERB
aijbe-31	180	4	that	that	SCONJ
aijbe-31	180	5	the	the	DET
aijbe-31	180	6	variables	variable	NOUN
aijbe-31	180	7	can	can	AUX
aijbe-31	180	8	be	be	AUX
aijbe-31	180	9	used	use	VERB
aijbe-31	180	10	to	to	PART
aijbe-31	180	11	clarify	clarify	VERB
aijbe-31	180	12	the	the	DET
aijbe-31	180	13	consistency	consistency	NOUN
aijbe-31	180	14	of	of	ADP
aijbe-31	180	15	the	the	DET
aijbe-31	180	16	audit	audit	NOUN
aijbe-31	180	17	however	however	ADV
aijbe-31	180	18	,	,	PUNCT
aijbe-31	180	19	on	on	ADP
aijbe-31	180	20	the	the	DET
aijbe-31	180	21	basis	basis	NOUN
aijbe-31	180	22	of	of	ADP
aijbe-31	180	23	the	the	DET
aijbe-31	180	24	individual	individual	ADJ
aijbe-31	180	25	explanatory	explanatory	ADJ
aijbe-31	180	26	variables	variable	NOUN
aijbe-31	180	27	,	,	PUNCT
aijbe-31	180	28	the	the	DET
aijbe-31	180	29	study	study	NOUN
aijbe-31	180	30	shows	show	VERB
aijbe-31	180	31	that	that	SCONJ
aijbe-31	180	32	the	the	DET
aijbe-31	180	33	institutional	institutional	ADJ
aijbe-31	180	34	shareholding	shareholding	NOUN
aijbe-31	180	35	is	be	AUX
aijbe-31	180	36	positively	positively	ADV
aijbe-31	180	37	and	and	CCONJ
aijbe-31	180	38	substantially	substantially	ADV
aijbe-31	180	39	linked	link	VERB
aijbe-31	180	40	to	to	ADP
aijbe-31	180	41	the	the	DET
aijbe-31	180	42	audit	audit	NOUN
aijbe-31	180	43	quality	quality	NOUN
aijbe-31	180	44	of	of	ADP
aijbe-31	180	45	the	the	DET
aijbe-31	180	46	listed	list	VERB
aijbe-31	180	47	oil	oil	NOUN
aijbe-31	180	48	and	and	CCONJ
aijbe-31	180	49	gas	gas	NOUN
aijbe-31	180	50	companies	company	NOUN
aijbe-31	180	51	in	in	ADP
aijbe-31	180	52	nigeria	nigeria	PROPN
aijbe-31	180	53	.	.	PUNCT
aijbe-31	181	1	the	the	DET
aijbe-31	181	2	study	study	NOUN
aijbe-31	181	3	concluded	conclude	VERB
aijbe-31	181	4	that	that	SCONJ
aijbe-31	181	5	institutional	institutional	ADJ
aijbe-31	181	6	shareholding	shareholding	NOUN
aijbe-31	181	7	had	have	VERB
aijbe-31	181	8	a	a	DET
aijbe-31	181	9	clear	clear	ADJ
aijbe-31	181	10	effect	effect	NOUN
aijbe-31	181	11	on	on	ADP
aijbe-31	181	12	the	the	DET
aijbe-31	181	13	audit	audit	NOUN
aijbe-31	181	14	quality	quality	NOUN
aijbe-31	181	15	of	of	ADP
aijbe-31	181	16	the	the	DET
aijbe-31	181	17	listed	list	VERB
aijbe-31	181	18	oil	oil	NOUN
aijbe-31	181	19	and	and	CCONJ
aijbe-31	181	20	gas	gas	NOUN
aijbe-31	181	21	companies	company	NOUN
aijbe-31	181	22	in	in	ADP
aijbe-31	181	23	nigeria	nigeria	PROPN
aijbe-31	181	24	.	.	PUNCT
aijbe-31	182	1	this	this	PRON
aijbe-31	182	2	means	mean	VERB
aijbe-31	182	3	that	that	SCONJ
aijbe-31	182	4	the	the	PRON
aijbe-31	182	5	higher	high	ADJ
aijbe-31	182	6	the	the	DET
aijbe-31	182	7	institutional	institutional	ADJ
aijbe-31	182	8	shareholding	shareholding	NOUN
aijbe-31	182	9	,	,	PUNCT
aijbe-31	182	10	the	the	PRON
aijbe-31	182	11	higher	high	ADJ
aijbe-31	182	12	the	the	DET
aijbe-31	182	13	audit	audit	NOUN
aijbe-31	182	14	standard	standard	NOUN
aijbe-31	182	15	of	of	ADP
aijbe-31	182	16	the	the	DET
aijbe-31	182	17	financial	financial	ADJ
aijbe-31	182	18	reports	report	NOUN
aijbe-31	182	19	of	of	ADP
aijbe-31	182	20	the	the	DET
aijbe-31	182	21	oil	oil	NOUN
aijbe-31	182	22	and	and	CCONJ
aijbe-31	182	23	gas	gas	NOUN
aijbe-31	182	24	companies	company	NOUN
aijbe-31	182	25	in	in	ADP
aijbe-31	182	26	nigeria	nigeria	PROPN
aijbe-31	182	27	.	.	PUNCT
aijbe-31	183	1	the	the	DET
aijbe-31	183	2	higher	high	ADJ
aijbe-31	183	3	proportions	proportion	NOUN
aijbe-31	183	4	of	of	ADP
aijbe-31	183	5	institutional	institutional	ADJ
aijbe-31	183	6	shareholding	shareholding	NOUN
aijbe-31	183	7	on	on	ADP
aijbe-31	183	8	boards	board	NOUN
aijbe-31	183	9	are	be	AUX
aijbe-31	183	10	expected	expect	VERB
aijbe-31	183	11	to	to	PART
aijbe-31	183	12	result	result	VERB
aijbe-31	183	13	in	in	ADP
aijbe-31	183	14	a	a	DET
aijbe-31	183	15	more	more	ADV
aijbe-31	183	16	efficient	efficient	ADJ
aijbe-31	183	17	oversight	oversight	NOUN
aijbe-31	183	18	mechanism	mechanism	NOUN
aijbe-31	183	19	that	that	PRON
aijbe-31	183	20	will	will	AUX
aijbe-31	183	21	lead	lead	VERB
aijbe-31	183	22	to	to	ADP
aijbe-31	183	23	more	more	ADV
aijbe-31	183	24	accurate	accurate	ADJ
aijbe-31	183	25	financial	financial	ADJ
aijbe-31	183	26	statements	statement	NOUN
aijbe-31	183	27	of	of	ADP
aijbe-31	183	28	every	every	DET
aijbe-31	183	29	company	company	NOUN
aijbe-31	183	30	in	in	ADP
aijbe-31	183	31	the	the	DET
aijbe-31	183	32	world	world	NOUN
aijbe-31	183	33	.	.	PUNCT
aijbe-31	184	1	institutional	institutional	ADJ
aijbe-31	184	2	shareholding	shareholding	NOUN
aijbe-31	184	3	is	be	AUX
aijbe-31	184	4	also	also	ADV
aijbe-31	184	5	a	a	DET
aijbe-31	184	6	prerequisite	prerequisite	NOUN
aijbe-31	184	7	for	for	ADP
aijbe-31	184	8	one	one	NUM
aijbe-31	184	9	of	of	ADP
aijbe-31	184	10	the	the	DET
aijbe-31	184	11	most	most	ADV
aijbe-31	184	12	important	important	ADJ
aijbe-31	184	13	duties	duty	NOUN
aijbe-31	184	14	of	of	ADP
aijbe-31	184	15	the	the	DET
aijbe-31	184	16	board	board	NOUN
aijbe-31	184	17	of	of	ADP
aijbe-31	184	18	directors	director	NOUN
aijbe-31	184	19	,	,	PUNCT
aijbe-31	184	20	impartial	impartial	ADJ
aijbe-31	184	21	supervision	supervision	NOUN
aijbe-31	184	22	of	of	ADP
aijbe-31	184	23	management	management	NOUN
aijbe-31	184	24	.	.	PUNCT
aijbe-31	185	1	sagir	sagir	PROPN
aijbe-31	185	2	lawal	lawal	PROPN
aijbe-31	185	3	(	(	PUNCT
aijbe-31	185	4	2023	2023	NUM
aijbe-31	185	5	)	)	PUNCT
aijbe-31	185	6	10	10	NUM
aijbe-31	185	7	american	american	ADJ
aijbe-31	185	8	interdisciplinary	interdisciplinary	ADJ
aijbe-31	185	9	journal	journal	NOUN
aijbe-31	185	10	of	of	ADP
aijbe-31	185	11	business	business	NOUN
aijbe-31	185	12	and	and	CCONJ
aijbe-31	185	13	economics	economic	NOUN
aijbe-31	185	14	|	|	ADV
aijbe-31	185	15	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADV
aijbe-31	185	16	therefore	therefore	ADV
aijbe-31	185	17	,	,	PUNCT
aijbe-31	185	18	on	on	ADP
aijbe-31	185	19	the	the	DET
aijbe-31	185	20	basis	basis	NOUN
aijbe-31	185	21	of	of	ADP
aijbe-31	185	22	these	these	DET
aijbe-31	185	23	statements	statement	NOUN
aijbe-31	185	24	and	and	CCONJ
aijbe-31	185	25	the	the	DET
aijbe-31	185	26	findings	finding	NOUN
aijbe-31	185	27	as	as	ADV
aijbe-31	185	28	well	well	ADV
aijbe-31	185	29	as	as	ADP
aijbe-31	185	30	the	the	DET
aijbe-31	185	31	conclusions	conclusion	NOUN
aijbe-31	185	32	drawn	draw	VERB
aijbe-31	185	33	from	from	ADP
aijbe-31	185	34	this	this	DET
aijbe-31	185	35	review	review	NOUN
aijbe-31	185	36	,	,	PUNCT
aijbe-31	185	37	it	it	PRON
aijbe-31	185	38	is	be	AUX
aijbe-31	185	39	suggested	suggest	VERB
aijbe-31	185	40	that	that	SCONJ
aijbe-31	185	41	the	the	DET
aijbe-31	185	42	boards	board	NOUN
aijbe-31	185	43	of	of	ADP
aijbe-31	185	44	oil	oil	NOUN
aijbe-31	185	45	and	and	CCONJ
aijbe-31	185	46	gas	gas	NOUN
aijbe-31	185	47	companies	company	NOUN
aijbe-31	185	48	in	in	ADP
aijbe-31	185	49	nigeria	nigeria	PROPN
aijbe-31	185	50	should	should	AUX
aijbe-31	185	51	have	have	VERB
aijbe-31	185	52	a	a	DET
aijbe-31	185	53	greater	great	ADJ
aijbe-31	185	54	institutional	institutional	ADJ
aijbe-31	185	55	shareholding	shareholding	NOUN
aijbe-31	185	56	,	,	PUNCT
aijbe-31	185	57	as	as	SCONJ
aijbe-31	185	58	this	this	PRON
aijbe-31	185	59	will	will	AUX
aijbe-31	185	60	boost	boost	VERB
aijbe-31	185	61	the	the	DET
aijbe-31	185	62	audit	audit	NOUN
aijbe-31	185	63	quality	quality	NOUN
aijbe-31	185	64	of	of	ADP
aijbe-31	185	65	their	their	PRON
aijbe-31	185	66	financial	financial	ADJ
aijbe-31	185	67	reports	report	NOUN
aijbe-31	185	68	.	.	PUNCT
aijbe-31	186	1	references	reference	NOUN
aijbe-31	186	2	abdulmalik	abdulmalik	VERB
aijbe-31	186	3	,	,	PUNCT
aijbe-31	186	4	s.	s.	PROPN
aijbe-31	186	5	,	,	PUNCT
aijbe-31	186	6	ahmad	ahmad	PROPN
aijbe-31	186	7	,	,	PUNCT
aijbe-31	186	8	a.c	a.c	PROPN
aijbe-31	186	9	.	.	PROPN
aijbe-31	186	10	&	&	CCONJ
aijbe-31	186	11	aliyu	aliyu	PROPN
aijbe-31	186	12	,	,	PUNCT
aijbe-31	186	13	u.b	u.b	PROPN
aijbe-31	186	14	.	.	PUNCT
aijbe-31	186	15	(	(	PUNCT
aijbe-31	186	16	2015	2015	NUM
aijbe-31	186	17	)	)	PUNCT
aijbe-31	186	18	,	,	PUNCT
aijbe-31	186	19	“	"	PUNCT
aijbe-31	186	20	financial	financial	ADJ
aijbe-31	186	21	reporting	reporting	NOUN
aijbe-31	186	22	quality	quality	NOUN
aijbe-31	186	23	:	:	PUNCT
aijbe-31	186	24	the	the	DET
aijbe-31	186	25	role	role	NOUN
aijbe-31	186	26	of	of	ADP
aijbe-31	186	27	independent	independent	ADJ
aijbe-31	186	28	and	and	CCONJ
aijbe-31	186	29	grey	grey	ADJ
aijbe-31	186	30	directors	director	NOUN
aijbe-31	186	31	,	,	PUNCT
aijbe-31	186	32	board	board	VERB
aijbe-31	186	33	continuous	continuous	ADJ
aijbe-31	186	34	training	training	NOUN
aijbe-31	186	35	and	and	CCONJ
aijbe-31	186	36	internal	internal	ADJ
aijbe-31	186	37	audit	audit	NOUN
aijbe-31	186	38	function	function	NOUN
aijbe-31	186	39	”	"	PUNCT
aijbe-31	186	40	,	,	PUNCT
aijbe-31	186	41	ipbj	ipbj	PROPN
aijbe-31	186	42	,	,	PUNCT
aijbe-31	186	43	7	7	NUM
aijbe-31	186	44	(	(	PUNCT
aijbe-31	186	45	2	2	NUM
aijbe-31	186	46	)	)	PUNCT
aijbe-31	186	47	,	,	PUNCT
aijbe-31	186	48	40	40	NUM
aijbe-31	186	49	-	-	SYM
aijbe-31	186	50	57	57	NUM
aijbe-31	186	51	.	.	PUNCT
aijbe-31	187	1	abdullah	abdullah	PROPN
aijbe-31	187	2	,	,	PUNCT
aijbe-31	187	3	w.z.w	w.z.w	PROPN
aijbe-31	187	4	.	.	PUNCT
aijbe-31	187	5	(	(	PUNCT
aijbe-31	187	6	2008	2008	NUM
aijbe-31	187	7	)	)	PUNCT
aijbe-31	187	8	,	,	PUNCT
aijbe-31	187	9	"	"	PUNCT
aijbe-31	187	10	the	the	DET
aijbe-31	187	11	impact	impact	NOUN
aijbe-31	187	12	of	of	ADP
aijbe-31	187	13	board	board	NOUN
aijbe-31	187	14	composition	composition	NOUN
aijbe-31	187	15	,	,	PUNCT
aijbe-31	187	16	ownership	ownership	NOUN
aijbe-31	187	17	and	and	CCONJ
aijbe-31	187	18	ceo	ceo	NOUN
aijbe-31	187	19	duality	duality	NOUN
aijbe-31	187	20	on	on	ADP
aijbe-31	187	21	audit	audit	NOUN
aijbe-31	187	22	quality	quality	NOUN
aijbe-31	187	23	:	:	PUNCT
aijbe-31	187	24	the	the	DET
aijbe-31	187	25	malaysian	malaysian	ADJ
aijbe-31	187	26	evidence	evidence	NOUN
aijbe-31	187	27	"	"	PUNCT
aijbe-31	187	28	,	,	PUNCT
aijbe-31	187	29	malaysian	malaysian	ADJ
aijbe-31	187	30	accounting	accounting	NOUN
aijbe-31	187	31	review	review	PROPN
aijbe-31	187	32	,	,	PUNCT
aijbe-31	187	33	vo.7	vo.7	PROPN
aijbe-31	187	34	,	,	PUNCT
aijbe-31	187	35	no.2	no.2	PROPN
aijbe-31	187	36	,	,	PUNCT
aijbe-31	187	37	pp.17	pp.17	ADJ
aijbe-31	187	38	-	-	SYM
aijbe-31	187	39	28	28	NUM
aijbe-31	187	40	abolfazl	abolfazl	ADJ
aijbe-31	187	41	,	,	PUNCT
aijbe-31	187	42	g.m	g.m	PROPN
aijbe-31	187	43	;	;	PUNCT
aijbe-31	187	44	amir	amir	PROPN
aijbe-31	187	45	,	,	PUNCT
aijbe-31	187	46	noroozi	noroozi	PROPN
aijbe-31	187	47	s.	s.	PROPN
aijbe-31	187	48	,	,	PUNCT
aijbe-31	187	49	mohammad	mohammad	PROPN
aijbe-31	187	50	,	,	PUNCT
aijbe-31	187	51	r.	r.	PROPN
aijbe-31	187	52	,	,	PUNCT
aijbe-31	187	53	&	&	CCONJ
aijbe-31	187	54	sahraneshinb	sahraneshinb	PROPN
aijbe-31	187	55	,	,	PUNCT
aijbe-31	187	56	m.	m.	NOUN
aijbe-31	187	57	(	(	PUNCT
aijbe-31	187	58	2015	2015	NUM
aijbe-31	187	59	)	)	PUNCT
aijbe-31	187	60	adam	adam	PROPN
aijbe-31	187	61	,	,	PUNCT
aijbe-31	187	62	h.	h.	PROPN
aijbe-31	187	63	,	,	PUNCT
aijbe-31	187	64	&	&	CCONJ
aijbe-31	187	65	bala	bala	PROPN
aijbe-31	187	66	,	,	PUNCT
aijbe-31	187	67	r.	r.	PROPN
aijbe-31	187	68	(	(	PUNCT
aijbe-31	187	69	2015	2015	NUM
aijbe-31	187	70	)	)	PUNCT
aijbe-31	187	71	.	.	PUNCT
aijbe-31	188	1	audit	audit	NOUN
aijbe-31	188	2	committee	committee	NOUN
aijbe-31	188	3	characteristics	characteristic	NOUN
aijbe-31	188	4	and	and	CCONJ
aijbe-31	188	5	earnings	earning	NOUN
aijbe-31	188	6	quality	quality	NOUN
aijbe-31	188	7	of	of	ADP
aijbe-31	188	8	listed	list	VERB
aijbe-31	188	9	food	food	NOUN
aijbe-31	188	10	and	and	CCONJ
aijbe-31	188	11	beverages	beverage	NOUN
aijbe-31	188	12	firms	firm	NOUN
aijbe-31	188	13	in	in	ADP
aijbe-31	188	14	nigeria	nigeria	PROPN
aijbe-31	188	15	.	.	PUNCT
aijbe-31	189	1	international	international	ADJ
aijbe-31	189	2	journal	journal	PROPN
aijbe-31	189	3	of	of	ADP
aijbe-31	189	4	accounting	accounting	NOUN
aijbe-31	189	5	,	,	PUNCT
aijbe-31	189	6	auditing	auditing	NOUN
aijbe-31	189	7	and	and	CCONJ
aijbe-31	189	8	taxation	taxation	NOUN
aijbe-31	189	9	,	,	PUNCT
aijbe-31	189	10	2(8	2(8	NUM
aijbe-31	189	11	)	)	PUNCT
aijbe-31	189	12	,	,	PUNCT
aijbe-31	189	13	216227	216227	NUM
aijbe-31	189	14	.	.	PUNCT
aijbe-31	190	1	al	al	PROPN
aijbe-31	190	2	-	-	PUNCT
aijbe-31	190	3	nawaiseh	nawaiseh	PROPN
aijbe-31	190	4	,	,	PUNCT
aijbe-31	190	5	m.i	m.i	PROPN
aijbe-31	190	6	.	.	PROPN
aijbe-31	190	7	(	(	PUNCT
aijbe-31	190	8	2006	2006	NUM
aijbe-31	190	9	)	)	PUNCT
aijbe-31	190	10	,	,	PUNCT
aijbe-31	190	11	"	"	PUNCT
aijbe-31	190	12	factors	factor	NOUN
aijbe-31	190	13	affecting	affect	VERB
aijbe-31	190	14	audit	audit	NOUN
aijbe-31	190	15	quality	quality	NOUN
aijbe-31	190	16	:	:	PUNCT
aijbe-31	190	17	an	an	DET
aijbe-31	190	18	empirical	empirical	ADJ
aijbe-31	190	19	study	study	NOUN
aijbe-31	190	20	from	from	ADP
aijbe-31	190	21	the	the	DET
aijbe-31	190	22	perspective	perspective	NOUN
aijbe-31	190	23	of	of	ADP
aijbe-31	190	24	jordanian	jordanian	ADJ
aijbe-31	190	25	auditors	auditor	NOUN
aijbe-31	190	26	"	"	PUNCT
aijbe-31	190	27	,	,	PUNCT
aijbe-31	190	28	jordan	jordan	PROPN
aijbe-31	190	29	journal	journal	PROPN
aijbe-31	190	30	of	of	ADP
aijbe-31	190	31	business	business	NOUN
aijbe-31	190	32	and	and	CCONJ
aijbe-31	190	33	administration	administration	NOUN
aijbe-31	190	34	,	,	PUNCT
aijbe-31	190	35	vol.2	vol.2	PROPN
aijbe-31	190	36	,	,	PUNCT
aijbe-31	190	37	no.3	no.3	PROPN
aijbe-31	190	38	,	,	PUNCT
aijbe-31	190	39	pp.390	pp.390	PROPN
aijbe-31	190	40	-	-	ADJ
aijbe-31	190	41	415	415	NUM
aijbe-31	190	42	akhidime	akhidime	NOUN
aijbe-31	190	43	,	,	PUNCT
aijbe-31	190	44	s.	s.	PROPN
aijbe-31	190	45	(	(	PUNCT
aijbe-31	190	46	2015	2015	NUM
aijbe-31	190	47	)	)	PUNCT
aijbe-31	190	48	board	board	NOUN
aijbe-31	190	49	structure	structure	NOUN
aijbe-31	190	50	,	,	PUNCT
aijbe-31	190	51	corporate	corporate	ADJ
aijbe-31	190	52	characteristics	characteristic	NOUN
aijbe-31	190	53	and	and	CCONJ
aijbe-31	190	54	audit	audit	NOUN
aijbe-31	190	55	quality	quality	NOUN
aijbe-31	190	56	of	of	ADP
aijbe-31	190	57	nigerian	nigerian	ADJ
aijbe-31	190	58	banks	bank	NOUN
aijbe-31	190	59	.	.	PUNCT
aijbe-31	191	1	international	international	ADJ
aijbe-31	191	2	journal	journal	PROPN
aijbe-31	191	3	of	of	ADP
aijbe-31	191	4	economics	economic	NOUN
aijbe-31	191	5	,	,	PUNCT
aijbe-31	191	6	commerce	commerce	NOUN
aijbe-31	191	7	and	and	CCONJ
aijbe-31	191	8	management	management	NOUN
aijbe-31	191	9	united	united	PROPN
aijbe-31	191	10	kingdo	kingdo	PROPN
aijbe-31	191	11	m	m	PROPN
aijbe-31	191	12	3(6	3(6	NUM
aijbe-31	191	13	)	)	PUNCT
aijbe-31	191	14	12	12	NUM
aijbe-31	191	15	-	-	SYM
aijbe-31	191	16	31	31	NUM
aijbe-31	191	17	.	.	PUNCT
aijbe-31	192	1	berle	berle	PROPN
aijbe-31	192	2	,	,	PUNCT
aijbe-31	192	3	a.	a.	PROPN
aijbe-31	192	4	,	,	PUNCT
aijbe-31	192	5	means	mean	VERB
aijbe-31	192	6	,	,	PUNCT
aijbe-31	192	7	g.	g.	PROPN
aijbe-31	192	8	(	(	PUNCT
aijbe-31	192	9	1932	1932	NUM
aijbe-31	192	10	)	)	PUNCT
aijbe-31	192	11	,	,	PUNCT
aijbe-31	192	12	the	the	DET
aijbe-31	192	13	modern	modern	ADJ
aijbe-31	192	14	corporation	corporation	NOUN
aijbe-31	192	15	and	and	CCONJ
aijbe-31	192	16	private	private	ADJ
aijbe-31	192	17	property	property	NOUN
aijbe-31	192	18	.	.	PUNCT
aijbe-31	193	1	new	new	PROPN
aijbe-31	193	2	york	york	PROPN
aijbe-31	193	3	:	:	PUNCT
aijbe-31	193	4	macmillan	macmillan	PROPN
aijbe-31	193	5	.	.	PUNCT
aijbe-31	194	1	david	david	PROPN
aijbe-31	194	2	,	,	PUNCT
aijbe-31	194	3	uche	uche	PROPN
aijbe-31	194	4	&	&	CCONJ
aijbe-31	194	5	azah	azah	PROPN
aijbe-31	194	6	(	(	PUNCT
aijbe-31	194	7	2019	2019	NUM
aijbe-31	194	8	)	)	PUNCT
aijbe-31	194	9	effect	effect	NOUN
aijbe-31	194	10	of	of	ADP
aijbe-31	194	11	institutional	institutional	ADJ
aijbe-31	194	12	shareholding	shareholding	NOUN
aijbe-31	194	13	and	and	CCONJ
aijbe-31	194	14	ownership	ownership	NOUN
aijbe-31	194	15	concentration	concentration	NOUN
aijbe-31	194	16	on	on	ADP
aijbe-31	194	17	audit	audit	NOUN
aijbe-31	194	18	quality	quality	NOUN
aijbe-31	194	19	of	of	ADP
aijbe-31	194	20	listed	list	VERB
aijbe-31	194	21	oil	oil	NOUN
aijbe-31	194	22	and	and	CCONJ
aijbe-31	194	23	gas	gas	NOUN
aijbe-31	194	24	companies	company	NOUN
aijbe-31	194	25	in	in	ADP
aijbe-31	194	26	nigeria	nigeria	PROPN
aijbe-31	194	27	.	.	PUNCT
aijbe-31	195	1	journal	journal	PROPN
aijbe-31	195	2	of	of	ADP
aijbe-31	195	3	accounting	accounting	PROPN
aijbe-31	195	4	(	(	PUNCT
aijbe-31	195	5	joa	joa	NOUN
aijbe-31	195	6	)	)	PUNCT
aijbe-31	196	1	vol.8	vol.8	PROPN
aijbe-31	196	2	issue	issue	NOUN
aijbe-31	196	3	1pp	1pp	ADJ
aijbe-31	196	4	72	72	NUM
aijbe-31	196	5	.	.	PUNCT
aijbe-31	197	1	david	david	PROPN
aijbe-31	197	2	m.	m.	PROPN
aijbe-31	197	3	c	c	PROPN
aijbe-31	197	4	,	,	PUNCT
aijbe-31	197	5	uche	uche	PROPN
aijbe-31	197	6	,	,	PUNCT
aijbe-31	197	7	j.w	j.w	PROPN
aijbe-31	197	8	&	&	CCONJ
aijbe-31	197	9	azah	azah	PROPN
aijbe-31	197	10	,	,	PUNCT
aijbe-31	197	11	s.	s.	PROPN
aijbe-31	197	12	(	(	PUNCT
aijbe-31	197	13	2020	2020	NUM
aijbe-31	197	14	)	)	PUNCT
aijbe-31	197	15	effect	effect	NOUN
aijbe-31	197	16	of	of	ADP
aijbe-31	197	17	non	non	ADJ
aijbe-31	197	18	-	-	ADJ
aijbe-31	197	19	executive	executive	ADJ
aijbe-31	197	20	directors	director	NOUN
aijbe-31	197	21	and	and	CCONJ
aijbe-31	197	22	independent	independent	ADJ
aijbe-31	197	23	directors	director	NOUN
aijbe-31	197	24	on	on	ADP
aijbe-31	197	25	audit	audit	NOUN
aijbe-31	197	26	quality	quality	NOUN
aijbe-31	197	27	of	of	ADP
aijbe-31	197	28	listed	list	VERB
aijbe-31	197	29	oil	oil	NOUN
aijbe-31	197	30	and	and	CCONJ
aijbe-31	197	31	gas	gas	NOUN
aijbe-31	197	32	companies	company	NOUN
aijbe-31	197	33	in	in	ADP
aijbe-31	197	34	nigeria	nigeria	PROPN
aijbe-31	197	35	.	.	PUNCT
aijbe-31	198	1	journal	journal	PROPN
aijbe-31	198	2	forensic	forensic	ADJ
aijbe-31	198	3	accounting	accounting	PROPN
aijbe-31	198	4	&	&	CCONJ
aijbe-31	198	5	fraud	fraud	PROPN
aijbe-31	198	6	investigation	investigation	NOUN
aijbe-31	198	7	(	(	PUNCT
aijbe-31	198	8	jfafi)vol.5	jfafi)vol.5	PROPN
aijbe-31	198	9	,	,	PUNCT
aijbe-31	198	10	issue	issue	NOUN
aijbe-31	198	11	1pp2659	1pp2659	NUM
aijbe-31	198	12	-	-	SYM
aijbe-31	198	13	1146	1146	NUM
aijbe-31	198	14	david	david	PROPN
aijbe-31	198	15	,	,	PUNCT
aijbe-31	198	16	m.c	m.c	PROPN
aijbe-31	198	17	.	.	PROPN
aijbe-31	198	18	,	,	PUNCT
aijbe-31	198	19	ahmed	ahmed	PROPN
aijbe-31	198	20	,	,	PUNCT
aijbe-31	198	21	m.	m.	NOUN
aijbe-31	198	22	m	m	PROPN
aijbe-31	198	23	(	(	PUNCT
aijbe-31	198	24	2020	2020	NUM
aijbe-31	198	25	)	)	PUNCT
aijbe-31	198	26	covid-19	covid-19	PROPN
aijbe-31	198	27	pandemics	pandemic	NOUN
aijbe-31	198	28	and	and	CCONJ
aijbe-31	198	29	economic	economic	ADJ
aijbe-31	198	30	recession	recession	NOUN
aijbe-31	198	31	;	;	PUNCT
aijbe-31	198	32	implication	implication	NOUN
aijbe-31	198	33	for	for	ADP
aijbe-31	198	34	institutional	institutional	ADJ
aijbe-31	198	35	shareholding	shareholding	NOUN
aijbe-31	198	36	and	and	CCONJ
aijbe-31	198	37	allied	allied	ADJ
aijbe-31	198	38	matters	matter	NOUN
aijbe-31	198	39	.	.	PUNCT
aijbe-31	199	1	international	international	ADJ
aijbe-31	199	2	journal	journal	NOUN
aijbe-31	199	3	of	of	ADP
aijbe-31	199	4	sustainable	sustainable	ADJ
aijbe-31	199	5	development	development	NOUN
aijbe-31	199	6	,	,	PUNCT
aijbe-31	199	7	vol.1	vol.1	PROPN
aijbe-31	199	8	no.7	no.7	PROPN
aijbe-31	199	9	.	.	PUNCT
aijbe-31	200	1	deangelo	deangelo	PROPN
aijbe-31	200	2	,	,	PUNCT
aijbe-31	200	3	l.	l.	PROPN
aijbe-31	200	4	(	(	PUNCT
aijbe-31	200	5	1981	1981	NUM
aijbe-31	200	6	)	)	PUNCT
aijbe-31	200	7	,	,	PUNCT
aijbe-31	200	8	auditor	auditor	NOUN
aijbe-31	200	9	size	size	NOUN
aijbe-31	200	10	and	and	CCONJ
aijbe-31	200	11	audit	audit	NOUN
aijbe-31	200	12	quality	quality	NOUN
aijbe-31	200	13	.	.	PUNCT
aijbe-31	201	1	journal	journal	NOUN
aijbe-31	201	2	of	of	ADP
aijbe-31	201	3	accounting	accounting	NOUN
aijbe-31	201	4	and	and	CCONJ
aijbe-31	201	5	economics	economic	NOUN
aijbe-31	201	6	,	,	PUNCT
aijbe-31	201	7	3(3	3(3	NUM
aijbe-31	201	8	)	)	PUNCT
aijbe-31	201	9	,	,	PUNCT
aijbe-31	201	10	183	183	NUM
aijbe-31	201	11	-	-	SYM
aijbe-31	201	12	199	199	NUM
aijbe-31	201	13	.	.	PUNCT
aijbe-31	202	1	demsetz	demsetz	VERB
aijbe-31	202	2	,	,	PUNCT
aijbe-31	202	3	h.	h.	PROPN
aijbe-31	202	4	&	&	CCONJ
aijbe-31	202	5	k.	k.	PROPN
aijbe-31	202	6	lehn	lehn	PROPN
aijbe-31	202	7	.	.	PUNCT
aijbe-31	203	1	(	(	PUNCT
aijbe-31	203	2	1983	1983	NUM
aijbe-31	203	3	)	)	PUNCT
aijbe-31	203	4	.	.	PUNCT
aijbe-31	204	1	the	the	DET
aijbe-31	204	2	structure	structure	NOUN
aijbe-31	204	3	of	of	ADP
aijbe-31	204	4	corporate	corporate	ADJ
aijbe-31	204	5	ownership	ownership	NOUN
aijbe-31	204	6	:	:	PUNCT
aijbe-31	204	7	causes	cause	NOUN
aijbe-31	204	8	and	and	CCONJ
aijbe-31	204	9	consequences	consequence	NOUN
aijbe-31	204	10	.	.	PUNCT
aijbe-31	205	1	journal	journal	NOUN
aijbe-31	205	2	of	of	ADP
aijbe-31	205	3	political	political	ADJ
aijbe-31	205	4	economy	economy	NOUN
aijbe-31	205	5	,	,	PUNCT
aijbe-31	205	6	93	93	NUM
aijbe-31	205	7	,	,	PUNCT
aijbe-31	205	8	1155–1177	1155–1177	NUM
aijbe-31	205	9	.	.	PUNCT
aijbe-31	206	1	ibrahim	ibrahim	PROPN
aijbe-31	206	2	&	&	CCONJ
aijbe-31	206	3	jehu	jehu	PROPN
aijbe-31	206	4	(	(	PUNCT
aijbe-31	206	5	2018	2018	NUM
aijbe-31	206	6	)	)	PUNCT
aijbe-31	206	7	.	.	PUNCT
aijbe-31	207	1	evaluating	evaluate	VERB
aijbe-31	207	2	the	the	DET
aijbe-31	207	3	relationship	relationship	NOUN
aijbe-31	207	4	between	between	ADP
aijbe-31	207	5	ownership	ownership	NOUN
aijbe-31	207	6	structure	structure	NOUN
aijbe-31	207	7	as	as	ADP
aijbe-31	207	8	corporate	corporate	ADJ
aijbe-31	207	9	governance	governance	NOUN
aijbe-31	207	10	mechanism	mechanism	NOUN
aijbe-31	207	11	and	and	CCONJ
aijbe-31	207	12	accounting	accounting	NOUN
aijbe-31	207	13	earnings	earning	NOUN
aijbe-31	207	14	management	management	NOUN
aijbe-31	207	15	tools	tool	NOUN
aijbe-31	207	16	on	on	ADP
aijbe-31	207	17	the	the	DET
aijbe-31	207	18	financial	financial	ADJ
aijbe-31	207	19	performance	performance	NOUN
aijbe-31	207	20	.	.	PUNCT
aijbe-31	208	1	journal	journal	NOUN
aijbe-31	208	2	of	of	ADP
aijbe-31	208	3	emerging	emerge	VERB
aijbe-31	208	4	trends	trend	NOUN
aijbe-31	208	5	in	in	ADP
aijbe-31	208	6	economics	economic	NOUN
aijbe-31	208	7	and	and	CCONJ
aijbe-31	208	8	management	management	NOUN
aijbe-31	208	9	sciences	science	NOUN
aijbe-31	208	10	.	.	PUNCT
aijbe-31	209	1	anyr	anyr	NOUN
aijbe-31	209	2	,	,	PUNCT
aijbe-31	209	3	vol.9	vol.9	PROPN
aijbe-31	209	4	sagir	sagir	PROPN
aijbe-31	209	5	lawal	lawal	PROPN
aijbe-31	209	6	(	(	PUNCT
aijbe-31	209	7	2023	2023	NUM
aijbe-31	209	8	)	)	PUNCT
aijbe-31	209	9	11	11	NUM
aijbe-31	209	10	american	american	ADJ
aijbe-31	209	11	interdisciplinary	interdisciplinary	ADJ
aijbe-31	209	12	journal	journal	NOUN
aijbe-31	209	13	of	of	ADP
aijbe-31	209	14	business	business	NOUN
aijbe-31	209	15	and	and	CCONJ
aijbe-31	209	16	economics	economic	NOUN
aijbe-31	210	1	|	|	ADV
aijbe-31	210	2	https://sadipub.com/journals/index.php/aijbe	https://sadipub.com/journals/index.php/aijbe	ADJ
aijbe-31	210	3	jensen	jensen	PROPN
aijbe-31	210	4	,	,	PUNCT
aijbe-31	210	5	&	&	CCONJ
aijbe-31	210	6	meckling	meckling	NOUN
aijbe-31	210	7	,	,	PUNCT
aijbe-31	210	8	w.	w.	NOUN
aijbe-31	210	9	(	(	PUNCT
aijbe-31	210	10	1976	1976	NUM
aijbe-31	210	11	)	)	PUNCT
aijbe-31	210	12	.	.	PUNCT
aijbe-31	211	1	theory	theory	NOUN
aijbe-31	211	2	of	of	ADP
aijbe-31	211	3	the	the	DET
aijbe-31	211	4	firm	firm	NOUN
aijbe-31	211	5	:	:	PUNCT
aijbe-31	211	6	managerial	managerial	ADJ
aijbe-31	211	7	behaviour	behaviour	NOUN
aijbe-31	211	8	,	,	PUNCT
aijbe-31	211	9	agency	agency	NOUN
aijbe-31	211	10	costs	cost	NOUN
aijbe-31	211	11	and	and	CCONJ
aijbe-31	211	12	ownership	ownership	NOUN
aijbe-31	211	13	structure	structure	NOUN
aijbe-31	211	14	.	.	PUNCT
aijbe-31	212	1	journal	journal	NOUN
aijbe-31	212	2	of	of	ADP
aijbe-31	212	3	financial	financial	ADJ
aijbe-31	212	4	economics	economic	NOUN
aijbe-31	212	5	,	,	PUNCT
aijbe-31	212	6	3,305–360	3,305–360	NUM
aijbe-31	212	7	.	.	PUNCT
aijbe-31	213	1	klein	klein	PROPN
aijbe-31	213	2	,	,	PUNCT
aijbe-31	213	3	a.	a.	PROPN
aijbe-31	213	4	(	(	PUNCT
aijbe-31	213	5	2002	2002	NUM
aijbe-31	213	6	):	):	PUNCT
aijbe-31	213	7	“	"	PUNCT
aijbe-31	213	8	audit	audit	NOUN
aijbe-31	213	9	committee	committee	NOUN
aijbe-31	213	10	,	,	PUNCT
aijbe-31	213	11	board	board	NOUN
aijbe-31	213	12	of	of	ADP
aijbe-31	213	13	director	director	NOUN
aijbe-31	213	14	characteristics	characteristic	NOUN
aijbe-31	213	15	,	,	PUNCT
aijbe-31	213	16	and	and	CCONJ
aijbe-31	213	17	earnings	earning	NOUN
aijbe-31	213	18	management	management	NOUN
aijbe-31	213	19	”	"	PUNCT
aijbe-31	213	20	,	,	PUNCT
aijbe-31	213	21	journal	journal	NOUN
aijbe-31	213	22	of	of	ADP
aijbe-31	213	23	accounting	accounting	NOUN
aijbe-31	213	24	and	and	CCONJ
aijbe-31	213	25	economics	economic	NOUN
aijbe-31	213	26	,	,	PUNCT
aijbe-31	213	27	33	33	NUM
aijbe-31	213	28	,	,	PUNCT
aijbe-31	213	29	pp	pp	ADJ
aijbe-31	213	30	.	.	PUNCT
aijbe-31	214	1	375	375	NUM
aijbe-31	214	2	-	-	SYM
aijbe-31	214	3	400	400	NUM
aijbe-31	214	4	.	.	PUNCT
aijbe-31	215	1	morey	morey	PROPN
aijbe-31	215	2	,	,	PUNCT
aijbe-31	215	3	m.	m.	NOUN
aijbe-31	215	4	,	,	PUNCT
aijbe-31	215	5	gottesman	gottesman	NOUN
aijbe-31	215	6	,	,	PUNCT
aijbe-31	215	7	a.	a.	PROPN
aijbe-31	215	8	,	,	PUNCT
aijbe-31	215	9	baker	baker	PROPN
aijbe-31	215	10	,	,	PUNCT
aijbe-31	215	11	e.	e.	PROPN
aijbe-31	215	12	,	,	PUNCT
aijbe-31	215	13	godridge	godridge	NOUN
aijbe-31	215	14	,	,	PUNCT
aijbe-31	215	15	b.	b.	PROPN
aijbe-31	215	16	(	(	PUNCT
aijbe-31	215	17	2008	2008	NUM
aijbe-31	215	18	)	)	PUNCT
aijbe-31	215	19	,	,	PUNCT
aijbe-31	215	20	does	do	VERB
aijbe-31	215	21	better	well	ADJ
aijbe-31	215	22	corporate	corporate	ADJ
aijbe-31	215	23	governance	governance	NOUN
aijbe-31	215	24	result	result	NOUN
aijbe-31	215	25	in	in	ADP
aijbe-31	215	26	higher	high	ADJ
aijbe-31	215	27	valuations	valuation	NOUN
aijbe-31	215	28	in	in	ADP
aijbe-31	215	29	emerging	emerge	VERB
aijbe-31	215	30	markets	market	NOUN
aijbe-31	215	31	?	?	PUNCT
aijbe-31	216	1	another	another	DET
aijbe-31	216	2	examination	examination	NOUN
aijbe-31	216	3	using	use	VERB
aijbe-31	216	4	a	a	DET
aijbe-31	216	5	new	new	ADJ
aijbe-31	216	6	data	datum	NOUN
aijbe-31	216	7	set	set	VERB
aijbe-31	216	8	.	.	PUNCT
aijbe-31	217	1	journal	journal	PROPN
aijbe-31	217	2	of	of	ADP
aijbe-31	217	3	banking	banking	NOUN
aijbe-31	217	4	and	and	CCONJ
aijbe-31	217	5	finance	finance	NOUN
aijbe-31	217	6	,	,	PUNCT
aijbe-31	217	7	33	33	NUM
aijbe-31	217	8	,	,	PUNCT
aijbe-31	217	9	254262	254262	NUM
aijbe-31	217	10	.	.	PUNCT
aijbe-31	218	1	qasim	qasim	PROPN
aijbe-31	218	2	,	,	PUNCT
aijbe-31	218	3	m.z	m.z	PROPN
aijbe-31	218	4	.	.	PROPN
aijbe-31	218	5	,	,	PUNCT
aijbe-31	218	6	(	(	PUNCT
aijbe-31	218	7	2011	2011	NUM
aijbe-31	218	8	)	)	PUNCT
aijbe-31	218	9	.	.	PUNCT
aijbe-31	219	1	the	the	DET
aijbe-31	219	2	effect	effect	NOUN
aijbe-31	219	3	of	of	ADP
aijbe-31	219	4	ownership	ownership	NOUN
aijbe-31	219	5	structure	structure	NOUN
aijbe-31	219	6	on	on	ADP
aijbe-31	219	7	audit	audit	NOUN
aijbe-31	219	8	quality	quality	NOUN
aijbe-31	219	9	:	:	PUNCT
aijbe-31	219	10	evidence	evidence	NOUN
aijbe-31	219	11	from	from	ADP
aijbe-31	219	12	jordan	jordan	PROPN
aijbe-31	219	13	.	.	PUNCT
aijbe-31	220	1	international	international	ADJ
aijbe-31	220	2	journal	journal	PROPN
aijbe-31	220	3	of	of	ADP
aijbe-31	220	4	business	business	NOUN
aijbe-31	220	5	and	and	CCONJ
aijbe-31	220	6	social	social	ADJ
aijbe-31	220	7	science	science	NOUN
aijbe-31	220	8	.	.	PUNCT
aijbe-31	221	1	vol	vol	NOUN
aijbe-31	221	2	.	.	PROPN
aijbe-31	222	1	2	2	NUM
aijbe-31	222	2	no	no	NOUN
aijbe-31	222	3	.	.	NOUN
aijbe-31	222	4	1	1	NUM
aijbe-31	222	5	sulong	sulong	PROPN
aijbe-31	222	6	,	,	PUNCT
aijbe-31	222	7	gardner	gardner	NOUN
aijbe-31	222	8	,	,	PUNCT
aijbe-31	222	9	hussin	hussin	PROPN
aijbe-31	222	10	,	,	PUNCT
aijbe-31	222	11	sanusi	sanusi	PROPN
aijbe-31	222	12	&	&	CCONJ
aijbe-31	222	13	mcgowan	mcgowan	PROPN
aijbe-31	222	14	(	(	PUNCT
aijbe-31	222	15	2013	2013	NUM
aijbe-31	222	16	)	)	PUNCT
aijbe-31	222	17	,	,	PUNCT
aijbe-31	222	18	“	"	PUNCT
aijbe-31	222	19	the	the	DET
aijbe-31	222	20	association	association	NOUN
aijbe-31	222	21	between	between	ADP
aijbe-31	222	22	internal	internal	ADJ
aijbe-31	222	23	governance	governance	NOUN
aijbe-31	222	24	mechanisms	mechanism	NOUN
aijbe-31	222	25	and	and	CCONJ
aijbe-31	222	26	corporate	corporate	ADJ
aijbe-31	222	27	value	value	NOUN
aijbe-31	222	28	:	:	PUNCT
aijbe-31	222	29	evidence	evidence	NOUN
aijbe-31	222	30	from	from	ADP
aijbe-31	222	31	bahrain	bahrain	NOUN
aijbe-31	222	32	”	"	PUNCT
aijbe-31	222	33	,	,	PUNCT
aijbe-31	222	34	asian	asian	PROPN
aijbe-31	222	35	academy	academy	PROPN
aijbe-31	222	36	of	of	ADP
aijbe-31	222	37	management	management	PROPN
aijbe-31	222	38	journal	journal	PROPN
aijbe-31	222	39	of	of	ADP
aijbe-31	222	40	accounting	accounting	NOUN
aijbe-31	222	41	and	and	CCONJ
aijbe-31	222	42	finance	finance	NOUN
aijbe-31	222	43	,	,	PUNCT
aijbe-31	222	44	8	8	NUM
aijbe-31	222	45	(	(	PUNCT
aijbe-31	222	46	1	1	NUM
aijbe-31	222	47	)	)	PUNCT
aijbe-31	222	48	,	,	PUNCT
aijbe-31	222	49	67	67	NUM
aijbe-31	222	50	-	-	SYM
aijbe-31	222	51	92	92	NUM
aijbe-31	222	52	.	.	PUNCT
aijbe-31	223	1	thomsen	thomsen	PROPN
aijbe-31	223	2	s.	s.	PROPN
aijbe-31	223	3	,	,	PUNCT
aijbe-31	223	4	&	&	CCONJ
aijbe-31	223	5	t.	t.	PROPN
aijbe-31	223	6	,	,	PUNCT
aijbe-31	223	7	pedersen	pedersen	PROPN
aijbe-31	223	8	.	.	PUNCT
aijbe-31	223	9	(	(	PUNCT
aijbe-31	223	10	2000	2000	NUM
aijbe-31	223	11	)	)	PUNCT
aijbe-31	223	12	.	.	PUNCT
aijbe-31	224	1	ownership	ownership	NOUN
aijbe-31	224	2	structure	structure	NOUN
aijbe-31	224	3	and	and	CCONJ
aijbe-31	224	4	economic	economic	ADJ
aijbe-31	224	5	performance	performance	NOUN
aijbe-31	224	6	in	in	ADP
aijbe-31	224	7	the	the	DET
aijbe-31	224	8	largest	large	ADJ
aijbe-31	224	9	european	european	ADJ
aijbe-31	224	10	companies	company	NOUN
aijbe-31	224	11	.	.	PUNCT
aijbe-31	225	1	the	the	DET
aijbe-31	225	2	strategic	strategic	ADJ
aijbe-31	225	3	management	management	NOUN
aijbe-31	225	4	journal	journal	NOUN
aijbe-31	225	5	21	21	NUM
aijbe-31	225	6	:	:	PUNCT
aijbe-31	225	7	689	689	NUM
aijbe-31	225	8	-	-	SYM
aijbe-31	225	9	705	705	NUM
aijbe-31	225	10	.	.	PUNCT
aijbe-31	225	11	titman	titman	PROPN
aijbe-31	225	12	,	,	PUNCT
aijbe-31	225	13	s.	s.	PROPN
aijbe-31	225	14	,	,	PUNCT
aijbe-31	225	15	&	&	CCONJ
aijbe-31	225	16	trueman	trueman	PROPN
aijbe-31	225	17	,	,	PUNCT
aijbe-31	225	18	b.	b.	PROPN
aijbe-31	225	19	(	(	PUNCT
aijbe-31	225	20	1986	1986	NUM
aijbe-31	225	21	)	)	PUNCT
aijbe-31	225	22	.	.	PUNCT
aijbe-31	226	1	information	information	NOUN
aijbe-31	226	2	quality	quality	NOUN
aijbe-31	226	3	and	and	CCONJ
aijbe-31	226	4	the	the	DET
aijbe-31	226	5	valuation	valuation	NOUN
aijbe-31	226	6	of	of	ADP
aijbe-31	226	7	new	new	ADJ
aijbe-31	226	8	issues	issue	NOUN
aijbe-31	226	9	.	.	PUNCT
aijbe-31	227	1	journal	journal	NOUN
aijbe-31	227	2	of	of	ADP
aijbe-31	227	3	accounting	accounting	NOUN
aijbe-31	227	4	and	and	CCONJ
aijbe-31	227	5	economics	economic	NOUN
aijbe-31	227	6	,	,	PUNCT
aijbe-31	227	7	8(2	8(2	NUM
aijbe-31	227	8	)	)	PUNCT
aijbe-31	227	9	,	,	PUNCT
aijbe-31	227	10	159	159	NUM
aijbe-31	227	11	-	-	SYM
aijbe-31	227	12	172	172	NUM
aijbe-31	227	13	.	.	PUNCT
aijbe-31	228	1	watts	watts	PROPN
aijbe-31	228	2	,	,	PUNCT
aijbe-31	228	3	r.l	r.l	PROPN
aijbe-31	228	4	.	.	PROPN
aijbe-31	228	5	,	,	PUNCT
aijbe-31	228	6	zimmerman	zimmerman	PROPN
aijbe-31	228	7	,	,	PUNCT
aijbe-31	228	8	j.l	j.l	PROPN
aijbe-31	228	9	.	.	PROPN
aijbe-31	228	10	(	(	PUNCT
aijbe-31	228	11	1986	1986	NUM
aijbe-31	228	12	)	)	PUNCT
aijbe-31	228	13	,	,	PUNCT
aijbe-31	228	14	positive	positive	ADJ
aijbe-31	228	15	accounting	accounting	NOUN
aijbe-31	228	16	theory	theory	NOUN
aijbe-31	228	17	.	.	PUNCT
aijbe-31	229	1	englewood	englewood	PROPN
aijbe-31	229	2	ciffs	ciffs	PROPN
aijbe-31	229	3	,	,	PUNCT
aijbe-31	229	4	nj	nj	PROPN
aijbe-31	229	5	:	:	PUNCT
aijbe-31	229	6	prentice	prentice	NOUN
aijbe-31	229	7	-	-	PUNCT
aijbe-31	229	8	hall	hall	PROPN
aijbe-31	229	9	,	,	PUNCT
aijbe-31	229	10	inc	inc	PROPN
aijbe-31	229	11	.	.	PUNCT