id	sid	eid	entity	type
ajbmeb-291	1	1	american journal of business management	ORG
ajbmeb-291	1	2	issn	PERSON
ajbmeb-291	1	3	2832-8078	DATE
ajbmeb-291	1	4	7	CARDINAL
ajbmeb-291	1	5	dec.	GPE
ajbmeb-291	1	6	2022	CARDINAL
ajbmeb-291	2	1	71	DATE
ajbmeb-291	2	2	iraq	GPE
ajbmeb-291	4	1	al-kadhum college department financial and	ORG
ajbmeb-291	4	2	mawj abbas	PERSON
ajbmeb-291	4	3	jasim southern technical	ORG
ajbmeb-291	5	1	iraq	GPE
ajbmeb-291	6	1	comp	NORP
ajbmeb-291	6	2	iraq	GPE
ajbmeb-291	6	3	comp	NORP
ajbmeb-291	6	4	iraqi	NORP
ajbmeb-291	7	1	iraq	GPE
ajbmeb-291	8	1	american	NORP
ajbmeb-291	8	2	7	CARDINAL
ajbmeb-291	8	3	dec.	GPE
ajbmeb-291	8	4	2022	CARDINAL
ajbmeb-291	8	5	72	DATE
ajbmeb-291	9	1	governance.i	PERSON
ajbmeb-291	9	2	year2008	PERSON
ajbmeb-291	11	1	1	CARDINAL
ajbmeb-291	12	1	one	CARDINAL
ajbmeb-291	13	1	iraq	GPE
ajbmeb-291	17	1	iraq	GPE
ajbmeb-291	18	1	•	CARDINAL
ajbmeb-291	19	1	•	CARDINAL
ajbmeb-291	20	1	•	CARDINAL
ajbmeb-291	20	2	•	CARDINAL
ajbmeb-291	21	1	1	CARDINAL
ajbmeb-291	21	2	veronica grosua grosu	ORG
ajbmeb-291	21	3	2010	DATE
ajbmeb-291	21	4	2	CARDINAL
ajbmeb-291	21	5	543	CARDINAL
ajbmeb-291	21	6	89	CARDINAL
ajbmeb-291	21	7	110	CARDINAL
ajbmeb-291	21	8	american journal of business management	ORG
ajbmeb-291	21	9	7	CARDINAL
ajbmeb-291	21	10	dec.	GPE
ajbmeb-291	21	11	2022	CARDINAL
ajbmeb-291	21	12	73	CARDINAL
ajbmeb-291	21	13	iraq	GPE
ajbmeb-291	22	1	arab	NORP
ajbmeb-291	23	1	first	ORDINAL
ajbmeb-291	23	2	0.05	CARDINAL
ajbmeb-291	23	3	iraq	GPE
ajbmeb-291	24	1	second	ORDINAL
ajbmeb-291	24	2	years	DATE
ajbmeb-291	29	1	years	DATE
ajbmeb-291	30	1	third	ORDINAL
ajbmeb-291	30	2	0.05	CARDINAL
ajbmeb-291	30	3	iraq	GPE
ajbmeb-291	31	1	•	CARDINAL
ajbmeb-291	31	2	iraqi	NORP
ajbmeb-291	32	1	•	CARDINAL
ajbmeb-291	32	2	iraqi	NORP
ajbmeb-291	33	1	•	CARDINAL
ajbmeb-291	33	2	between 2021	CARDINAL
ajbmeb-291	33	3	2022	CARDINAL
ajbmeb-291	34	1	american journal of business management, economics	ORG
ajbmeb-291	34	2	7	CARDINAL
ajbmeb-291	34	3	dec.	GPE
ajbmeb-291	34	4	2022	CARDINAL
ajbmeb-291	34	5	74	DATE
ajbmeb-291	34	6	iraqi	NORP
ajbmeb-291	35	1	three	CARDINAL
ajbmeb-291	35	2	first	ORDINAL
ajbmeb-291	36	1	second	ORDINAL
ajbmeb-291	36	2	third	ORDINAL
ajbmeb-291	37	1	first	ORDINAL
ajbmeb-291	38	1	first	ORDINAL
ajbmeb-291	40	1	management"2	ORG
ajbmeb-291	41	1	the american institute of internal auditors defines internal auditing	ORG
ajbmeb-291	42	1	whileknown french institute of audit	ORG
ajbmeb-291	42	2	2	CARDINAL
ajbmeb-291	42	3	vol.6	NORP
ajbmeb-291	42	4	no.4	GPE
ajbmeb-291	43	1	muhammad mohsen awad	PERSON
ajbmeb-291	43	2	20	CARDINAL
ajbmeb-291	43	3	1	CARDINAL
ajbmeb-291	43	4	33	CARDINAL
ajbmeb-291	44	1	american journal of business management	ORG
ajbmeb-291	44	2	7	CARDINAL
ajbmeb-291	44	3	dec.	GPE
ajbmeb-291	44	4	2022	CARDINAL
ajbmeb-291	45	1	75	DATE
ajbmeb-291	46	1	2002	DATE
ajbmeb-291	49	1	one	CARDINAL
ajbmeb-291	49	2	the institute of internal auditors	ORG
ajbmeb-291	49	3	auditor5	PRODUCT
ajbmeb-291	52	1	thethe institute of internal	ORG
ajbmeb-291	52	2	iia	ORG
ajbmeb-291	52	3	ppf	NORP
ajbmeb-291	52	4	2002	DATE
ajbmeb-291	53	1	the institute of internal auditors	ORG
ajbmeb-291	53	2	2002	DATE
ajbmeb-291	54	1	processes6	PERSON
ajbmeb-291	55	1	•	CARDINAL
ajbmeb-291	56	1	•	CARDINAL
ajbmeb-291	57	1	•	CARDINAL
ajbmeb-291	58	1	4	CARDINAL
ajbmeb-291	58	2	dragos laurentiu zaharia	ORG
ajbmeb-291	58	3	andreea lazar	PERSON
ajbmeb-291	58	4	doina maria tilea	PERSON
ajbmeb-291	58	5	2014	DATE
ajbmeb-291	58	6	5th	ORDINAL
ajbmeb-291	58	7	2013	DATE
ajbmeb-291	58	8	116	CARDINAL
ajbmeb-291	58	9	5	CARDINAL
ajbmeb-291	58	10	aguolu	GPE
ajbmeb-291	58	11	2002	DATE
ajbmeb-291	59	1	enugu: meridian associates	ORG
ajbmeb-291	60	1	6	CARDINAL
ajbmeb-291	60	2	2002	DATE
ajbmeb-291	61	1	the new york stock exchange	ORG
ajbmeb-291	61	2	altamonte springs	GPE
ajbmeb-291	61	3	florida	GPE
ajbmeb-291	61	4	the institute of internal auditors	ORG
ajbmeb-291	62	1	7	CARDINAL
ajbmeb-291	62	2	2017),previous	CARDINAL
ajbmeb-291	62	3	s159	ORG
ajbmeb-291	62	4	american journal of business management	ORG
ajbmeb-291	62	5	7	CARDINAL
ajbmeb-291	62	6	dec.	GPE
ajbmeb-291	62	7	2022	CARDINAL
ajbmeb-291	62	8	76	DATE
ajbmeb-291	62	9	1	CARDINAL
ajbmeb-291	64	1	2	CARDINAL
ajbmeb-291	65	1	theit	PERSON
ajbmeb-291	66	1	4justice	CARDINAL
ajbmeb-291	69	1	second	ORDINAL
ajbmeb-291	69	2	isit	PERSON
ajbmeb-291	71	1	8	CARDINAL
ajbmeb-291	71	2	2016	CARDINAL
ajbmeb-291	71	3	palestine	GPE
ajbmeb-291	71	4	international journal of economics	ORG
ajbmeb-291	71	5	8	CARDINAL
ajbmeb-291	71	6	5	CARDINAL
ajbmeb-291	72	1	126	CARDINAL
ajbmeb-291	73	1	2018	DATE
ajbmeb-291	73	2	1	CARDINAL
ajbmeb-291	73	3	75	CARDINAL
ajbmeb-291	74	1	american journal of business management	ORG
ajbmeb-291	74	2	7	CARDINAL
ajbmeb-291	74	3	dec.	GPE
ajbmeb-291	74	4	2022	CARDINAL
ajbmeb-291	74	5	77	DATE
ajbmeb-291	75	1	as::"a	PERSON
ajbmeb-291	80	1	oecd	ORG
ajbmeb-291	81	1	10 muhammad matar	QUANTITY
ajbmeb-291	81	2	abdel nasser nour	PERSON
ajbmeb-291	81	3	2007	DATE
ajbmeb-291	81	4	jordanian	NORP
ajbmeb-291	81	5	the jordanian journal of business administration	ORG
ajbmeb-291	81	6	3	CARDINAL
ajbmeb-291	81	7	1	CARDINAL
ajbmeb-291	81	8	amman	GPE
ajbmeb-291	81	9	jordan	GPE
ajbmeb-291	81	10	51	CARDINAL
ajbmeb-291	81	11	11	CARDINAL
ajbmeb-291	81	12	aziz logani	PERSON
ajbmeb-291	81	13	moufida	PERSON
ajbmeb-291	81	14	2021	CARDINAL
ajbmeb-291	81	15	university of larbi ben m'hidi oum el bouaghi laboratory of finance	ORG
ajbmeb-291	81	16	1),p	CARDINAL
ajbmeb-291	81	17	660	CARDINAL
ajbmeb-291	81	18	12al	CARDINAL
ajbmeb-291	81	19	abdel-rahman	PERSON
ajbmeb-291	81	20	2016	DATE
ajbmeb-291	81	21	university1	GPE
ajbmeb-291	81	22	algeria	GPE
ajbmeb-291	81	23	16	CARDINAL
ajbmeb-291	82	1	american journal of business management	ORG
ajbmeb-291	82	2	7	CARDINAL
ajbmeb-291	82	3	dec.	GPE
ajbmeb-291	82	4	2022	CARDINAL
ajbmeb-291	82	5	company13	ORG
ajbmeb-291	83	1	section two	LAW
ajbmeb-291	89	1	governance15	WORK_OF_ART
ajbmeb-291	90	1	1	CARDINAL
ajbmeb-291	90	2	principlemake	GPE
ajbmeb-291	91	1	2	CARDINAL
ajbmeb-291	92	1	13	CARDINAL
ajbmeb-291	92	2	sayed ahmed mohamed	PERSON
ajbmeb-291	92	3	2020	DATE
ajbmeb-291	92	4	journal of public administration	ORG
ajbmeb-291	92	5	10	CARDINAL
ajbmeb-291	92	6	2	CARDINAL
ajbmeb-291	92	7	404	CARDINAL
ajbmeb-291	93	1	14	CARDINAL
ajbmeb-291	93	2	ganda saputra	NORP
ajbmeb-291	93	3	achmad yusuf	PERSON
ajbmeb-291	93	4	2019	DATE
ajbmeb-291	93	5	7	CARDINAL
ajbmeb-291	93	6	1	CARDINAL
ajbmeb-291	93	7	15	CARDINAL
ajbmeb-291	93	8	muhammad mohsen awad	PERSON
ajbmeb-291	93	9	38	CARDINAL
ajbmeb-291	94	1	american journal of business management	ORG
ajbmeb-291	94	2	7	CARDINAL
ajbmeb-291	94	3	dec.	GPE
ajbmeb-291	94	4	2022	CARDINAL
ajbmeb-291	94	5	79	DATE
ajbmeb-291	95	1	3	CARDINAL
ajbmeb-291	96	1	4	CARDINAL
ajbmeb-291	97	1	5	CARDINAL
ajbmeb-291	97	2	the financial department	ORG
ajbmeb-291	98	1	6	CARDINAL
ajbmeb-291	98	2	principleandboard	PERSON
ajbmeb-291	99	1	secondly	ORDINAL
ajbmeb-291	99	2	the institute of internal auditors	ORG
ajbmeb-291	99	3	two	CARDINAL
ajbmeb-291	99	4	controls.and thein	PERSON
ajbmeb-291	102	1	american journal of business management, economics	ORG
ajbmeb-291	102	2	7	CARDINAL
ajbmeb-291	102	3	dec.	GPE
ajbmeb-291	102	4	2022	CARDINAL
ajbmeb-291	102	5	80	DATE
ajbmeb-291	102	6	thethe institute of internal auditors	ORG
ajbmeb-291	102	7	2002	DATE
ajbmeb-291	102	8	•	CARDINAL
ajbmeb-291	104	1	•	CARDINAL
ajbmeb-291	105	1	•	CARDINAL
ajbmeb-291	106	1	•	CARDINAL
ajbmeb-291	107	1	•	CARDINAL
ajbmeb-291	110	1	the institute of internal auditors	ORG
ajbmeb-291	110	2	2002	DATE
ajbmeb-291	110	3	•	CARDINAL
ajbmeb-291	111	1	•	CARDINAL
ajbmeb-291	112	1	•	CARDINAL
ajbmeb-291	113	1	•	CARDINAL
ajbmeb-291	114	1	•	CARDINAL
ajbmeb-291	115	1	•	CARDINAL
ajbmeb-291	116	1	locate(emile	DATE
ajbmeb-291	116	2	wolf international	PERSON
ajbmeb-291	116	3	19	CARDINAL
ajbmeb-291	116	4	•	CARDINAL
ajbmeb-291	117	1	•	CARDINAL
ajbmeb-291	118	1	17eke	CARDINAL
ajbmeb-291	118	2	2018	DATE
ajbmeb-291	118	3	european journal of accounting	ORG
ajbmeb-291	118	4	vol.6	NORP
ajbmeb-291	118	5	no.4	GPE
ajbmeb-291	118	6	41-42	CARDINAL
ajbmeb-291	118	7	18	CARDINAL
ajbmeb-291	118	8	2000	DATE
ajbmeb-291	119	1	altamonte springs	ORG
ajbmeb-291	119	2	florida	GPE
ajbmeb-291	119	3	the institute of internal auditors research foundation	ORG
ajbmeb-291	120	1	19	CARDINAL
ajbmeb-291	120	2	2010	DATE
ajbmeb-291	121	1	berkshire	PERSON
ajbmeb-291	121	2	emile wolf publishing ltd	ORG
ajbmeb-291	121	3	american journal of business management, economics	ORG
ajbmeb-291	121	4	7	CARDINAL
ajbmeb-291	121	5	dec.	GPE
ajbmeb-291	121	6	2022	CARDINAL
ajbmeb-291	121	7	81	CARDINAL
ajbmeb-291	123	1	thein	PERSON
ajbmeb-291	124	1	annual	DATE
ajbmeb-291	126	1	third	ORDINAL
ajbmeb-291	127	1	1	CARDINAL
ajbmeb-291	130	1	2	CARDINAL
ajbmeb-291	130	2	two	CARDINAL
ajbmeb-291	130	3	20	CARDINAL
ajbmeb-291	130	4	e. & tampakoudis	ORG
ajbmeb-291	130	5	i.	PERSON
ajbmeb-291	130	6	2010	DATE
ajbmeb-291	130	7	journal of business management	ORG
ajbmeb-291	130	8	2	CARDINAL
ajbmeb-291	130	9	1	CARDINAL
ajbmeb-291	130	10	15-22	CARDINAL
ajbmeb-291	130	11	21	CARDINAL
ajbmeb-291	130	12	jianjun zou	PERSON
ajbmeb-291	130	13	2019	DATE
ajbmeb-291	130	14	american journal	ORG
ajbmeb-291	130	15	9	CARDINAL
ajbmeb-291	130	16	65	CARDINAL
ajbmeb-291	131	1	american journal of business management	ORG
ajbmeb-291	131	2	7	CARDINAL
ajbmeb-291	131	3	dec.	GPE
ajbmeb-291	131	4	2022	CARDINAL
ajbmeb-291	131	5	82	CARDINAL
ajbmeb-291	133	1	3	CARDINAL
ajbmeb-291	133	2	theit	PERSON
ajbmeb-291	134	1	section three	LAW
ajbmeb-291	134	2	iraq	GPE
ajbmeb-291	134	3	iraq	GPE
ajbmeb-291	134	4	1	CARDINAL
ajbmeb-291	136	1	iraqi	NORP
ajbmeb-291	137	1	2	CARDINAL
ajbmeb-291	138	1	3	CARDINAL
ajbmeb-291	138	2	50	CARDINAL
ajbmeb-291	138	3	50	CARDINAL
ajbmeb-291	138	4	100%	PERCENT
ajbmeb-291	138	5	all ages	DATE
ajbmeb-291	138	6	30 years old	DATE
ajbmeb-291	138	7	less than 35 years old	DATE
ajbmeb-291	138	8	35 years old	DATE
ajbmeb-291	138	9	less than 40 years old	DATE
ajbmeb-291	138	10	more than 40 years old	DATE
ajbmeb-291	139	1	22	CARDINAL
ajbmeb-291	139	2	2017	CARDINAL
ajbmeb-291	139	3	chongqing university of technology	ORG
ajbmeb-291	139	4	chongqing	GPE
ajbmeb-291	140	1	23 qiang	PERSON
ajbmeb-291	140	2	2015	CARDINAL
ajbmeb-291	140	3	lanzhou business school	ORG
ajbmeb-291	140	4	lanzhou	GPE
ajbmeb-291	141	1	american journal of business management	ORG
ajbmeb-291	141	2	7	CARDINAL
ajbmeb-291	141	3	dec.	GPE
ajbmeb-291	141	4	2022	CARDINAL
ajbmeb-291	141	5	83	DATE
ajbmeb-291	141	6	phd	PERSON
ajbmeb-291	143	1	dr..	PERSON
ajbmeb-291	144	1	years	DATE
ajbmeb-291	144	2	less than 5 years	DATE
ajbmeb-291	144	3	5 years	DATE
ajbmeb-291	144	4	less than 10 years	DATE
ajbmeb-291	144	5	10 years	DATE
ajbmeb-291	144	6	less than 15 years	DATE
ajbmeb-291	144	7	15 years	DATE
ajbmeb-291	144	8	less than 20 years	DATE
ajbmeb-291	144	9	more than 20 years	DATE
ajbmeb-291	145	1	section three	LAW
ajbmeb-291	150	1	iraq	GPE
ajbmeb-291	150	2	baghdad	GPE
ajbmeb-291	150	3	three	CARDINAL
ajbmeb-291	150	4	al-fallujah	PERSON
ajbmeb-291	151	1	al-iraqi	PERSON
ajbmeb-291	152	1	chosenthese	NORP
ajbmeb-291	154	1	american journal of business management	ORG
ajbmeb-291	154	2	7	CARDINAL
ajbmeb-291	154	3	dec.	GPE
ajbmeb-291	154	4	2022	CARDINAL
ajbmeb-291	154	5	84	CARDINAL
ajbmeb-291	156	1	first	ORDINAL
ajbmeb-291	156	2	0.05	CARDINAL
ajbmeb-291	156	3	iraq	GPE
ajbmeb-291	157	1	second	ORDINAL
ajbmeb-291	157	2	years	DATE
ajbmeb-291	162	1	years	DATE
ajbmeb-291	163	1	third	ORDINAL
ajbmeb-291	163	2	0.05	CARDINAL
ajbmeb-291	163	3	iraq	GPE
ajbmeb-291	165	1	two	CARDINAL
ajbmeb-291	165	2	first	ORDINAL
ajbmeb-291	166	1	section two	LAW
ajbmeb-291	168	1	two	CARDINAL
ajbmeb-291	168	2	first	ORDINAL
ajbmeb-291	169	1	second	ORDINAL
ajbmeb-291	169	2	iraq	GPE
ajbmeb-291	170	1	five	CARDINAL
ajbmeb-291	170	2	american journal of business management	ORG
ajbmeb-291	170	3	7	CARDINAL
ajbmeb-291	170	4	dec.	GPE
ajbmeb-291	170	5	2022	CARDINAL
ajbmeb-291	170	6	85	DATE
ajbmeb-291	171	1	five	CARDINAL
ajbmeb-291	171	2	5	CARDINAL
ajbmeb-291	171	3	4.20	CARDINAL
ajbmeb-291	171	4	3.40	CARDINAL
ajbmeb-291	171	5	4.19	CARDINAL
ajbmeb-291	171	6	3	CARDINAL
ajbmeb-291	171	7	2.60	CARDINAL
ajbmeb-291	171	8	3.39 52	CARDINAL
ajbmeb-291	171	9	67.99	CARDINAL
ajbmeb-291	171	10	2	CARDINAL
ajbmeb-291	171	11	1.80	CARDINAL
ajbmeb-291	171	12	2.59	CARDINAL
ajbmeb-291	171	13	1	CARDINAL
ajbmeb-291	171	14	1	CARDINAL
ajbmeb-291	171	15	two	CARDINAL
ajbmeb-291	174	1	5	CARDINAL
ajbmeb-291	174	2	al-mustansiriya university	ORG
ajbmeb-291	174	3	iraq	GPE
ajbmeb-291	178	1	american journal of business management	ORG
ajbmeb-291	178	2	7	CARDINAL
ajbmeb-291	178	3	dec.	GPE
ajbmeb-291	178	4	2022	CARDINAL
ajbmeb-291	178	5	86	DATE
ajbmeb-291	180	1	60%	PERCENT
ajbmeb-291	183	1	0.927	CARDINAL
ajbmeb-291	183	2	0.881	CARDINAL
ajbmeb-291	183	3	0.951	CARDINAL
ajbmeb-291	183	4	60.0%	PERCENT
ajbmeb-291	185	1	first	ORDINAL
ajbmeb-291	186	1	1 1.4	CARDINAL
ajbmeb-291	186	2	8 11.1 ba	QUANTITY
ajbmeb-291	186	3	34 47.2	TIME
ajbmeb-291	186	4	29	CARDINAL
ajbmeb-291	186	5	72 100	CARDINAL
ajbmeb-291	186	6	11.1%	PERCENT
ajbmeb-291	186	7	47.2%and	CARDINAL
ajbmeb-291	186	8	percentage40.3%	PERCENT
ajbmeb-291	187	1	american journal of business management	ORG
ajbmeb-291	187	2	7	CARDINAL
ajbmeb-291	187	3	dec.	GPE
ajbmeb-291	187	4	2022	CARDINAL
ajbmeb-291	187	5	87	DATE
ajbmeb-291	188	1	years	DATE
ajbmeb-291	188	2	years	DATE
ajbmeb-291	189	1	years of experience years	DATE
ajbmeb-291	189	2	less than 5 years	DATE
ajbmeb-291	189	3	55.6	CARDINAL
ajbmeb-291	189	4	5	CARDINAL
ajbmeb-291	189	5	18.1 from10to	QUANTITY
ajbmeb-291	189	6	less than 15 years old	DATE
ajbmeb-291	189	7	8 11.1 from15thand	CARDINAL
ajbmeb-291	189	8	11	CARDINAL
ajbmeb-291	189	9	72 100	CARDINAL
ajbmeb-291	189	10	years	DATE
ajbmeb-291	189	11	morereachrate18.1%	PERCENT
ajbmeb-291	189	12	5	CARDINAL
ajbmeb-291	189	13	18.1%	PERCENT
ajbmeb-291	189	14	years	DATE
ajbmeb-291	189	15	10 to less than	CARDINAL
ajbmeb-291	190	1	years	DATE
ajbmeb-291	190	2	less than 5 years	DATE
ajbmeb-291	190	3	55.6%	PERCENT
ajbmeb-291	191	1	years	DATE
ajbmeb-291	193	1	less than 30 years old	DATE
ajbmeb-291	193	2	28 38.9	CARDINAL
ajbmeb-291	193	3	30to	DATE
ajbmeb-291	193	4	less than 40 years old	DATE
ajbmeb-291	193	5	35 48.6 from40to	QUANTITY
ajbmeb-291	193	6	7 9.7 50year	DATE
ajbmeb-291	193	7	2 2.8	CARDINAL
ajbmeb-291	193	8	72 100	CARDINAL
ajbmeb-291	193	9	30	CARDINAL
ajbmeb-291	193	10	second	ORDINAL
ajbmeb-291	193	11	30 years old	DATE
ajbmeb-291	193	12	38.9%	PERCENT
ajbmeb-291	196	1	american journal of business management	ORG
ajbmeb-291	196	2	7	CARDINAL
ajbmeb-291	196	3	dec.	GPE
ajbmeb-291	196	4	2022	CARDINAL
ajbmeb-291	196	5	88	DATE
ajbmeb-291	196	6	2 2.8	CARDINAL
ajbmeb-291	196	7	7 9.7	CARDINAL
ajbmeb-291	196	8	7 9.7	CARDINAL
ajbmeb-291	196	9	6 8.3	CARDINAL
ajbmeb-291	196	10	12 16.7	CARDINAL
ajbmeb-291	196	11	38 52.8	CARDINAL
ajbmeb-291	196	12	72 100	CARDINAL
ajbmeb-291	196	13	3	CARDINAL
ajbmeb-291	196	14	general",and thewhat	PERSON
ajbmeb-291	196	15	the52.8%	PERCENT
ajbmeb-291	196	16	ratio?8.3%	PERCENT
ajbmeb-291	198	1	22	CARDINAL
ajbmeb-291	198	2	30.6	CARDINAL
ajbmeb-291	198	3	5 6.9	CARDINAL
ajbmeb-291	198	4	13	CARDINAL
ajbmeb-291	198	5	18.1	CARDINAL
ajbmeb-291	198	6	25	CARDINAL
ajbmeb-291	198	7	34.7	CARDINAL
ajbmeb-291	198	8	7 9.7	CARDINAL
ajbmeb-291	198	9	72 100	CARDINAL
ajbmeb-291	198	10	ratio?6.9%	PERCENT
ajbmeb-291	198	11	ratio?34.7%	PERCENT
ajbmeb-291	198	12	specialization"audit	ORG
ajbmeb-291	199	1	second	ORDINAL
ajbmeb-291	199	2	1	CARDINAL
ajbmeb-291	199	3	first	ORDINAL
ajbmeb-291	199	4	0.05	CARDINAL
ajbmeb-291	199	5	iraq	GPE
ajbmeb-291	200	1	american journal of business management, economics	ORG
ajbmeb-291	200	2	7	CARDINAL
ajbmeb-291	200	3	dec.	GPE
ajbmeb-291	200	4	2022	CARDINAL
ajbmeb-291	200	5	89	DATE
ajbmeb-291	200	6	iraq	GPE
ajbmeb-291	202	1	iraq	GPE
ajbmeb-291	202	2	iraqi	NORP
ajbmeb-291	203	1	sma standard deviation	ORG
ajbmeb-291	203	2	1	CARDINAL
ajbmeb-291	203	3	1	CARDINAL
ajbmeb-291	203	4	1.92	CARDINAL
ajbmeb-291	203	5	22,378	MONEY
ajbmeb-291	203	6	2	CARDINAL
ajbmeb-291	203	7	1.79	CARDINAL
ajbmeb-291	203	8	1.78	CARDINAL
ajbmeb-291	203	9	0.817	CARDINAL
ajbmeb-291	203	10	the previous year	DATE
ajbmeb-291	203	11	2.01	CARDINAL
ajbmeb-291	203	12	18,143	CARDINAL
ajbmeb-291	203	13	5	CARDINAL
ajbmeb-291	203	14	2.17	CARDINAL
ajbmeb-291	204	1	23,354	CARDINAL
ajbmeb-291	204	2	second	ORDINAL
ajbmeb-291	204	3	6	CARDINAL
ajbmeb-291	204	4	2.14	CARDINAL
ajbmeb-291	204	5	2.13	CARDINAL
ajbmeb-291	204	6	8	CARDINAL
ajbmeb-291	204	7	1.99	CARDINAL
ajbmeb-291	204	8	20,289 0.840	CARDINAL
ajbmeb-291	204	9	9	CARDINAL
ajbmeb-291	204	10	1.90	CARDINAL
ajbmeb-291	204	11	10	CARDINAL
ajbmeb-291	204	12	the current year's	DATE
ajbmeb-291	204	13	the previous year's	DATE
ajbmeb-291	204	14	1.94	CARDINAL
ajbmeb-291	204	15	0.846	CARDINAL
ajbmeb-291	204	16	11	CARDINAL
ajbmeb-291	204	17	2.07	CARDINAL
ajbmeb-291	204	18	0.903	MONEY
ajbmeb-291	204	19	tenth	ORDINAL
ajbmeb-291	204	20	12	CARDINAL
ajbmeb-291	204	21	2.13 0.804 22,432	MONEY
ajbmeb-291	204	22	13	CARDINAL
ajbmeb-291	204	23	2.10	CARDINAL
ajbmeb-291	204	24	ninth	ORDINAL
ajbmeb-291	204	25	american journal of business management	ORG
ajbmeb-291	204	26	7	CARDINAL
ajbmeb-291	204	27	dec.	GPE
ajbmeb-291	204	28	2022	CARDINAL
ajbmeb-291	204	29	90	CARDINAL
ajbmeb-291	204	30	sma standard deviation	ORG
ajbmeb-291	204	31	14	CARDINAL
ajbmeb-291	204	32	2.10	CARDINAL
ajbmeb-291	204	33	21,138	MONEY
ajbmeb-291	204	34	15th	ORDINAL
ajbmeb-291	204	35	16	DATE
ajbmeb-291	204	36	2.03	CARDINAL
ajbmeb-291	204	37	1.85	CARDINAL
ajbmeb-291	204	38	0.842	CARDINAL
ajbmeb-291	204	39	18	CARDINAL
ajbmeb-291	205	1	2.17	CARDINAL
ajbmeb-291	205	2	20,341	CARDINAL
ajbmeb-291	205	3	2.38	CARDINAL
ajbmeb-291	205	4	0.995	MONEY
ajbmeb-291	205	5	first	ORDINAL
ajbmeb-291	205	6	20	CARDINAL
ajbmeb-291	205	7	2.26 0.872 22,030	MONEY
ajbmeb-291	205	8	2.31 0.914	CARDINAL
ajbmeb-291	205	9	0.924	MONEY
ajbmeb-291	205	10	fourth	ORDINAL
ajbmeb-291	205	11	2.14 0.877 20,694	MONEY
ajbmeb-291	205	12	0.886 vii 23	DATE
ajbmeb-291	205	13	2.35 0.922	MONEY
ajbmeb-291	205	14	second	ORDINAL
ajbmeb-291	205	15	24	CARDINAL
ajbmeb-291	205	16	2.32 0.990	CARDINAL
ajbmeb-291	205	17	1,001 third	CARDINAL
ajbmeb-291	206	1	iraq	GPE
ajbmeb-291	206	2	iraq	GPE
ajbmeb-291	206	3	between 2.38	CARDINAL
ajbmeb-291	206	4	0.735	CARDINAL
ajbmeb-291	206	5	1.001	CARDINAL
ajbmeb-291	206	6	iraqi	NORP
ajbmeb-291	207	1	american journal of business management, economics	ORG
ajbmeb-291	207	2	7	CARDINAL
ajbmeb-291	207	3	dec.	GPE
ajbmeb-291	207	4	2022	CARDINAL
ajbmeb-291	207	5	91	CARDINAL
ajbmeb-291	207	6	2	CARDINAL
ajbmeb-291	207	7	second	ORDINAL
ajbmeb-291	207	8	indication(0.05)to	CARDINAL
ajbmeb-291	207	9	iraq	GPE
ajbmeb-291	210	1	iraq	GPE
ajbmeb-291	211	1	sma standard deviation	ORG
ajbmeb-291	211	2	1	CARDINAL
ajbmeb-291	211	3	1.90	CARDINAL
ajbmeb-291	211	4	2	CARDINAL
ajbmeb-291	211	5	the internal audit department	ORG
ajbmeb-291	211	6	2.00	CARDINAL
ajbmeb-291	211	7	3	CARDINAL
ajbmeb-291	211	8	2.00	CARDINAL
ajbmeb-291	211	9	0.759	CARDINAL
ajbmeb-291	211	10	4	CARDINAL
ajbmeb-291	211	11	1.76	CARDINAL
ajbmeb-291	211	12	0.729	CARDINAL
ajbmeb-291	211	13	5	CARDINAL
ajbmeb-291	211	14	2.07	CARDINAL
ajbmeb-291	212	1	0.887	MONEY
ajbmeb-291	212	2	fourth	ORDINAL
ajbmeb-291	212	3	6	CARDINAL
ajbmeb-291	212	4	1.85	CARDINAL
ajbmeb-291	212	5	8	CARDINAL
ajbmeb-291	212	6	1.74 0.671 23,833	MONEY
ajbmeb-291	212	7	9	CARDINAL
ajbmeb-291	212	8	2.00 0.712 22,892	MONEY
ajbmeb-291	212	9	10	CARDINAL
ajbmeb-291	212	10	1.97	CARDINAL
ajbmeb-291	212	11	22,202	CARDINAL
ajbmeb-291	212	12	ninth	ORDINAL
ajbmeb-291	212	13	11	CARDINAL
ajbmeb-291	212	14	1.93 0.738	MONEY
ajbmeb-291	212	15	0.746	MONEY
ajbmeb-291	212	16	the tenth 12	CARDINAL
ajbmeb-291	212	17	2.10	CARDINAL
ajbmeb-291	212	18	third	ORDINAL
ajbmeb-291	212	19	2.10	CARDINAL
ajbmeb-291	212	20	third	ORDINAL
ajbmeb-291	212	21	american journal of business management	ORG
ajbmeb-291	212	22	7	CARDINAL
ajbmeb-291	212	23	dec.	GPE
ajbmeb-291	212	24	2022	CARDINAL
ajbmeb-291	213	1	92	CARDINAL
ajbmeb-291	213	2	sma standard deviation	ORG
ajbmeb-291	213	3	14	CARDINAL
ajbmeb-291	213	4	2.11	CARDINAL
ajbmeb-291	213	5	0.858	MONEY
ajbmeb-291	213	6	the second 15th	DATE
ajbmeb-291	213	7	2.03	CARDINAL
ajbmeb-291	213	8	0.750	CARDINAL
ajbmeb-291	213	9	22,610	CARDINAL
ajbmeb-291	213	10	0.758 vii 16	DATE
ajbmeb-291	213	11	2.04	CARDINAL
ajbmeb-291	213	12	24,719	MONEY
ajbmeb-291	213	13	0.708 fifth 17	DATE
ajbmeb-291	213	14	2.00	CARDINAL
ajbmeb-291	213	15	0.759	CARDINAL
ajbmeb-291	213	16	18	CARDINAL
ajbmeb-291	213	17	1.97 0.691	CARDINAL
ajbmeb-291	213	18	24,203	MONEY
ajbmeb-291	213	19	19	CARDINAL
ajbmeb-291	213	20	2.04	CARDINAL
ajbmeb-291	213	21	2.25	CARDINAL
ajbmeb-291	213	22	0.910	MONEY
ajbmeb-291	213	23	first	ORDINAL
ajbmeb-291	213	24	21	CARDINAL
ajbmeb-291	213	25	2.06	CARDINAL
ajbmeb-291	213	26	fifth	ORDINAL
ajbmeb-291	214	1	iraq	GPE
ajbmeb-291	214	2	between 2.25	CARDINAL
ajbmeb-291	214	3	0.916	CARDINAL
ajbmeb-291	214	4	iraqi	NORP
ajbmeb-291	215	1	3	CARDINAL
ajbmeb-291	215	2	third	ORDINAL
ajbmeb-291	215	3	third	ORDINAL
ajbmeb-291	215	4	years	DATE
ajbmeb-291	217	1	american journal of business management, economics	ORG
ajbmeb-291	217	2	7	CARDINAL
ajbmeb-291	217	3	dec.	GPE
ajbmeb-291	217	4	2022	CARDINAL
ajbmeb-291	218	1	93	CARDINAL
ajbmeb-291	225	1	years	DATE
ajbmeb-291	226	1	third	ORDINAL
ajbmeb-291	227	1	0.481	MONEY
ajbmeb-291	227	2	1,546	CARDINAL
ajbmeb-291	227	3	0.083 number	QUANTITY
ajbmeb-291	227	4	years	DATE
ajbmeb-291	227	5	1,468	CARDINAL
ajbmeb-291	227	6	0.231	CARDINAL
ajbmeb-291	227	7	2,675 0.039	CARDINAL
ajbmeb-291	227	8	0.723	CARDINAL
ajbmeb-291	227	9	1,553 years	DATE
ajbmeb-291	227	10	1,147	CARDINAL
ajbmeb-291	227	11	1,645	CARDINAL
ajbmeb-291	228	1	significance0.05among	CARDINAL
ajbmeb-291	228	2	years	DATE
ajbmeb-291	228	3	iraq	GPE
ajbmeb-291	229	1	american journal of business management, economics	ORG
ajbmeb-291	229	2	7	CARDINAL
ajbmeb-291	229	3	dec.	GPE
ajbmeb-291	229	4	2022	CARDINAL
ajbmeb-291	229	5	94	DATE
ajbmeb-291	231	1	2008	DATE
ajbmeb-291	234	1	one	CARDINAL
ajbmeb-291	234	2	four	CARDINAL
ajbmeb-291	235	1	iraq	GPE
ajbmeb-291	235	2	iraq	GPE
ajbmeb-291	235	3	the1.78,as	CARDINAL
ajbmeb-291	236	1	iraqi	NORP
ajbmeb-291	237	1	iraq	GPE
ajbmeb-291	238	1	iraq	GPE
ajbmeb-291	238	2	between 2.25	CARDINAL
ajbmeb-291	238	3	0.916	CARDINAL
ajbmeb-291	238	4	internal american journal of business management	ORG
ajbmeb-291	238	5	7	CARDINAL
ajbmeb-291	238	6	dec.	GPE
ajbmeb-291	238	7	2022	CARDINAL
ajbmeb-291	238	8	95	CARDINAL
ajbmeb-291	238	9	iraqi	NORP
ajbmeb-291	240	1	significance0.05among	CARDINAL
ajbmeb-291	240	2	years	DATE
ajbmeb-291	240	3	years	DATE
ajbmeb-291	241	1	iraq	GPE
ajbmeb-291	242	1	four	CARDINAL
ajbmeb-291	249	1	mustafa muhammad siddiq	PERSON
ajbmeb-291	249	2	muhammad hussein ali al-sawaf	PERSON
ajbmeb-291	249	3	muhammad hesso	PERSON
ajbmeb-291	249	4	2016	DATE
ajbmeb-291	249	5	al-taqni	ORG
ajbmeb-291	249	6	29	CARDINAL
ajbmeb-291	249	7	1	CARDINAL
ajbmeb-291	250	1	2	CARDINAL
ajbmeb-291	250	2	ali belkacem	PERSON
ajbmeb-291	250	3	2019	DATE
ajbmeb-291	250	4	el oued	ORG
ajbmeb-291	250	5	kasdi	PERSON
ajbmeb-291	250	6	algeria	GPE
ajbmeb-291	251	1	3	CARDINAL
ajbmeb-291	251	2	safia yakhlef	PERSON
ajbmeb-291	251	3	jabor ali	PERSON
ajbmeb-291	251	4	economics research journal	ORG
ajbmeb-291	251	5	1	CARDINAL
ajbmeb-291	251	6	2	CARDINAL
ajbmeb-291	252	1	4	CARDINAL
ajbmeb-291	252	2	aziz logani	PERSON
ajbmeb-291	252	3	moufida	PERSON
ajbmeb-291	252	4	2021	CARDINAL
ajbmeb-291	252	5	american journal of business management	ORG
ajbmeb-291	252	6	7	CARDINAL
ajbmeb-291	252	7	dec.	GPE
ajbmeb-291	252	8	2022	CARDINAL
ajbmeb-291	252	9	96	DATE
ajbmeb-291	252	10	university of larbi ben m'hidi oum el bouaghi laboratory of finance	ORG
ajbmeb-291	252	11	1	CARDINAL
ajbmeb-291	253	1	muhammad mohsen awad	PERSON
ajbmeb-291	253	2	20	CARDINAL
ajbmeb-291	253	3	1	CARDINAL
ajbmeb-291	254	1	6	CARDINAL
ajbmeb-291	254	2	essam mohamedal-taweel	PERSON
ajbmeb-291	254	3	2018	DATE
ajbmeb-291	254	4	1	CARDINAL
ajbmeb-291	255	1	muhammad matar	PERSON
ajbmeb-291	255	2	abdel nasser nour	PERSON
ajbmeb-291	255	3	2007	DATE
ajbmeb-291	255	4	jordanian	NORP
ajbmeb-291	255	5	the jordanian journal of business administration	ORG
ajbmeb-291	255	6	3	CARDINAL
ajbmeb-291	255	7	1	CARDINAL
ajbmeb-291	255	8	amman	GPE
ajbmeb-291	255	9	jordan	GPE
ajbmeb-291	256	1	aziz logani	PERSON
ajbmeb-291	256	2	moufida	PERSON
ajbmeb-291	256	3	2021	CARDINAL
ajbmeb-291	256	4	university of larbi ben m'hidi oum el bouaghi laboratory of finance	ORG
ajbmeb-291	256	5	1	CARDINAL
ajbmeb-291	257	1	al-ayeb abdel-rahman	PERSON
ajbmeb-291	257	2	2016	DATE
ajbmeb-291	257	3	university1	GPE
ajbmeb-291	257	4	algeria	GPE
ajbmeb-291	257	5	16	CARDINAL
ajbmeb-291	258	1	10	CARDINAL
ajbmeb-291	258	2	talal zaghba	PERSON
ajbmeb-291	258	3	2020	DATE
ajbmeb-291	259	1	number(3	ORG
ajbmeb-291	260	1	11	CARDINAL
ajbmeb-291	261	1	al durrah waleed khalid	PERSON
ajbmeb-291	261	2	2021	CARDINAL
ajbmeb-291	261	3	turkish	NORP
ajbmeb-291	261	4	no.14	PERSON
ajbmeb-291	262	1	12	CARDINAL
ajbmeb-291	263	1	sherien mamoun	ORG
ajbmeb-291	263	2	sayed ahmed mohamed	PERSON
ajbmeb-291	263	3	2020	DATE
ajbmeb-291	263	4	journal of public administration	ORG
ajbmeb-291	263	5	10	CARDINAL
ajbmeb-291	263	6	2	CARDINAL
ajbmeb-291	263	7	issn 2161-7104	PERSON
ajbmeb-291	264	1	13	CARDINAL
ajbmeb-291	265	1	ebrahim mohammed al-matari	PERSON
ajbmeb-291	265	2	hussein magammal	PERSON
ajbmeb-291	265	3	2019	DATE
ajbmeb-291	265	4	saudi arabia	GPE
ajbmeb-291	265	5	administración	ORG
ajbmeb-291	265	6	64	DATE
ajbmeb-291	265	7	4	CARDINAL
ajbmeb-291	265	8	gobierno corporativo	PERSON
ajbmeb-291	266	1	14	CARDINAL
ajbmeb-291	266	2	2018	DATE
ajbmeb-291	266	3	european journal of accounting	ORG
ajbmeb-291	266	4	vol.6	NORP
ajbmeb-291	266	5	no.4	GPE
ajbmeb-291	266	6	15	CARDINAL
ajbmeb-291	266	7	vol.6	NORP
ajbmeb-291	266	8	no.4	GPE
ajbmeb-291	266	9	16	CARDINAL
ajbmeb-291	267	1	dragos laurentiu zaharia	ORG
ajbmeb-291	267	2	andreea lazar	PERSON
ajbmeb-291	267	3	doina maria tilea	PERSON
ajbmeb-291	267	4	2014	DATE
ajbmeb-291	267	5	5th	ORDINAL
ajbmeb-291	267	6	2013	DATE
ajbmeb-291	267	7	116	CARDINAL
ajbmeb-291	267	8	17	CARDINAL
ajbmeb-291	268	1	aguolu	GPE
ajbmeb-291	268	2	2002	DATE
ajbmeb-291	269	1	enugu: meridian associates	ORG
ajbmeb-291	270	1	american journal of business management, economics	ORG
ajbmeb-291	270	2	7	CARDINAL
ajbmeb-291	270	3	dec.	GPE
ajbmeb-291	270	4	2022	CARDINAL
ajbmeb-291	270	5	97	CARDINAL
ajbmeb-291	270	6	18	CARDINAL
ajbmeb-291	271	1	institute of internal auditors	ORG
ajbmeb-291	271	2	2002	DATE
ajbmeb-291	272	1	the new york stock exchange	ORG
ajbmeb-291	272	2	altamonte springs	GPE
ajbmeb-291	272	3	florida	GPE
ajbmeb-291	272	4	the institute of internal auditors	ORG
ajbmeb-291	273	1	19	CARDINAL
ajbmeb-291	273	2	suhaib tawfiq	PERSON
ajbmeb-291	273	3	2016	CARDINAL
ajbmeb-291	273	4	palestine	GPE
ajbmeb-291	273	5	international journal of economics	ORG
ajbmeb-291	273	6	8	CARDINAL
ajbmeb-291	273	7	5	CARDINAL
ajbmeb-291	273	8	20	CARDINAL
ajbmeb-291	274	1	irwanadimas ganda saputra	PERSON
ajbmeb-291	274	2	achmad yusuf	PERSON
ajbmeb-291	274	3	2019	DATE
ajbmeb-291	274	4	7	CARDINAL
ajbmeb-291	274	5	1	CARDINAL
ajbmeb-291	274	6	21	CARDINAL
ajbmeb-291	275	1	2018	DATE
ajbmeb-291	275	2	european journal of accounting	ORG
ajbmeb-291	275	3	vol.6	NORP
ajbmeb-291	275	4	no.4	GPE
ajbmeb-291	275	5	22	CARDINAL
ajbmeb-291	276	1	institute of internal auditors	ORG
ajbmeb-291	276	2	2000	DATE
ajbmeb-291	277	1	altamonte springs	ORG
ajbmeb-291	277	2	florida	GPE
ajbmeb-291	277	3	the institute of internal auditors research foundation	ORG
ajbmeb-291	278	1	23	CARDINAL
ajbmeb-291	279	1	emile wolf international	PERSON
ajbmeb-291	279	2	2010	DATE
ajbmeb-291	280	1	berkshire	PERSON
ajbmeb-291	280	2	emile wolf publishing ltd	ORG
ajbmeb-291	280	3	24	CARDINAL
ajbmeb-291	280	4	e. & tampakoudis	ORG
ajbmeb-291	280	5	i.	PERSON
ajbmeb-291	280	6	2010	DATE
ajbmeb-291	280	7	journal of business management	ORG
ajbmeb-291	280	8	2	CARDINAL
ajbmeb-291	280	9	1	CARDINAL
ajbmeb-291	281	1	25	CARDINAL
ajbmeb-291	282	1	jianjun zou	PERSON
ajbmeb-291	282	2	2019	DATE
ajbmeb-291	282	3	american journal	ORG
ajbmeb-291	282	4	9	CARDINAL
ajbmeb-291	282	5	26	CARDINAL
ajbmeb-291	283	1	2017	CARDINAL
ajbmeb-291	283	2	chongqing university of technology	ORG
ajbmeb-291	283	3	chongqing	GPE
ajbmeb-291	284	1	27	CARDINAL
ajbmeb-291	284	2	qiang	PERSON
ajbmeb-291	284	3	2015	CARDINAL
ajbmeb-291	284	4	lanzhou business school	ORG
ajbmeb-291	284	5	lanzhou 28	ORG
ajbmeb-291	285	1	suzana guxholli	PERSON
ajbmeb-291	285	2	vjollca karapici	PERSON
ajbmeb-291	285	3	albana gjinopulli	PERSON
ajbmeb-291	285	4	2012	DATE
ajbmeb-291	285	5	china-usa business review	ORG
ajbmeb-291	285	6	11	CARDINAL
ajbmeb-291	285	7	2	CARDINAL
ajbmeb-291	285	8	29	CARDINAL
ajbmeb-291	286	1	yushen ma	PERSON
ajbmeb-291	286	2	2021	CARDINAL
ajbmeb-291	286	3	10	CARDINAL
ajbmeb-291	286	4	6	CARDINAL
ajbmeb-291	287	1	30	CARDINAL
ajbmeb-291	288	1	ionel bostan	PERSON
ajbmeb-291	288	2	veronica grosua grosu	ORG
ajbmeb-291	288	3	2010	DATE
ajbmeb-291	288	4	2(543	CARDINAL