id	sid	tid	token	lemma	pos
ajbmeb-1202	1	1	american	american	PROPN
ajbmeb-1202	1	2	journal	journal	PROPN
ajbmeb-1202	1	3	of	of	ADP
ajbmeb-1202	1	4	business	business	NOUN
ajbmeb-1202	1	5	management	management	NOUN
ajbmeb-1202	1	6	,	,	PUNCT
ajbmeb-1202	1	7	economics	economic	NOUN
ajbmeb-1202	1	8	and	and	CCONJ
ajbmeb-1202	1	9	banking	banking	NOUN
ajbmeb-1202	1	10	issn	issn	PROPN
ajbmeb-1202	1	11	(	(	PUNCT
ajbmeb-1202	1	12	e	e	NOUN
ajbmeb-1202	1	13	):	):	PUNCT
ajbmeb-1202	1	14	2832	2832	NUM
ajbmeb-1202	1	15	-	-	SYM
ajbmeb-1202	1	16	8078	8078	NUM
ajbmeb-1202	1	17	volume	volume	NOUN
ajbmeb-1202	1	18	16	16	NUM
ajbmeb-1202	1	19	,	,	PUNCT
ajbmeb-1202	1	20	|	|	ADV
ajbmeb-1202	1	21	sep	sep	PROPN
ajbmeb-1202	1	22	.	.	PROPN
ajbmeb-1202	1	23	,	,	PUNCT
ajbmeb-1202	1	24	2023	2023	NUM
ajbmeb-1202	1	25	p	p	NOUN
ajbmeb-1202	1	26	a	a	DET
ajbmeb-1202	1	27	g	g	NOUN
ajbmeb-1202	1	28	e	e	NOUN
ajbmeb-1202	1	29	|	|	ADV
ajbmeb-1202	1	30	95	95	NUM
ajbmeb-1202	1	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	1	32	the	the	DET
ajbmeb-1202	1	33	mediating	mediate	VERB
ajbmeb-1202	1	34	role	role	NOUN
ajbmeb-1202	1	35	of	of	ADP
ajbmeb-1202	1	36	outsourcing	outsource	VERB
ajbmeb-1202	1	37	internal	internal	ADJ
ajbmeb-1202	1	38	auditing	auditing	NOUN
ajbmeb-1202	1	39	in	in	ADP
ajbmeb-1202	1	40	the	the	DET
ajbmeb-1202	1	41	relationship	relationship	NOUN
ajbmeb-1202	1	42	between	between	ADP
ajbmeb-1202	1	43	electronic	electronic	ADJ
ajbmeb-1202	1	44	auditing	auditing	NOUN
ajbmeb-1202	1	45	and	and	CCONJ
ajbmeb-1202	1	46	auditing	auditing	NOUN
ajbmeb-1202	1	47	strategies	strategy	NOUN
ajbmeb-1202	1	48	-	-	PUNCT
ajbmeb-1202	1	49	a	a	DET
ajbmeb-1202	1	50	field	field	NOUN
ajbmeb-1202	1	51	study	study	NOUN
ajbmeb-1202	1	52	in	in	ADP
ajbmeb-1202	1	53	public	public	ADJ
ajbmeb-1202	1	54	companies	company	NOUN
ajbmeb-1202	1	55	in	in	ADP
ajbmeb-1202	1	56	iraq	iraq	PROPN
ajbmeb-1202	1	57	assistant	assistant	NOUN
ajbmeb-1202	1	58	teacher	teacher	NOUN
ajbmeb-1202	1	59	:	:	PUNCT
ajbmeb-1202	1	60	ahmed	ahmed	PROPN
ajbmeb-1202	1	61	abed	abed	PROPN
ajbmeb-1202	1	62	ahmed	ahmed	PROPN
ajbmeb-1202	1	63	student	student	NOUN
ajbmeb-1202	1	64	at	at	ADP
ajbmeb-1202	1	65	the	the	DET
ajbmeb-1202	1	66	higher	high	ADJ
ajbmeb-1202	1	67	institute	institute	NOUN
ajbmeb-1202	1	68	of	of	ADP
ajbmeb-1202	1	69	accounting	accounting	PROPN
ajbmeb-1202	1	70	and	and	CCONJ
ajbmeb-1202	1	71	institutional	institutional	ADJ
ajbmeb-1202	1	72	management	management	NOUN
ajbmeb-1202	1	73	manouba	manouba	PROPN
ajbmeb-1202	1	74	university	university	PROPN
ajbmeb-1202	1	75	mohamedmaser02@gmail.com	mohamedmaser02@gmail.com	PROPN
ajbmeb-1202	1	76	07703789241	07703789241	NUM
ajbmeb-1202	1	77	dr	dr	PROPN
ajbmeb-1202	1	78	.	.	PROPN
ajbmeb-1202	1	79	hanen	hanen	PROPN
ajbmeb-1202	1	80	moalla	moalla	PROPN
ajbmeb-1202	1	81	higher	high	ADJ
ajbmeb-1202	1	82	institute	institute	PROPN
ajbmeb-1202	1	83	of	of	ADP
ajbmeb-1202	1	84	accounting	accounting	PROPN
ajbmeb-1202	1	85	and	and	CCONJ
ajbmeb-1202	1	86	institutional	institutional	ADJ
ajbmeb-1202	1	87	management	management	NOUN
ajbmeb-1202	1	88	manouba	manouba	PROPN
ajbmeb-1202	1	89	university	university	PROPN
ajbmeb-1202	1	90	hanen_moalla@yahoo.fr	hanen_moalla@yahoo.fr	NOUN
ajbmeb-1202	1	91	0021698271844	0021698271844	NUM
ajbmeb-1202	2	1	a	a	DET
ajbmeb-1202	2	2	b	b	PROPN
ajbmeb-1202	2	3	s	s	ADP
ajbmeb-1202	2	4	t	t	PROPN
ajbmeb-1202	2	5	r	r	NOUN
ajbmeb-1202	2	6	a	a	DET
ajbmeb-1202	2	7	c	c	NOUN
ajbmeb-1202	2	8	t	t	NOUN
ajbmeb-1202	2	9	k	k	X
ajbmeb-1202	2	10	e	e	PROPN
ajbmeb-1202	2	11	y	y	PROPN
ajbmeb-1202	2	12	w	w	NOUN
ajbmeb-1202	2	13	o	o	NOUN
ajbmeb-1202	2	14	r	r	NOUN
ajbmeb-1202	2	15	d	d	X
ajbmeb-1202	2	16	s	s	NOUN
ajbmeb-1202	2	17	through	through	ADP
ajbmeb-1202	2	18	this	this	DET
ajbmeb-1202	2	19	research	research	NOUN
ajbmeb-1202	2	20	,	,	PUNCT
ajbmeb-1202	2	21	we	we	PRON
ajbmeb-1202	2	22	seek	seek	VERB
ajbmeb-1202	2	23	to	to	PART
ajbmeb-1202	2	24	demonstrate	demonstrate	VERB
ajbmeb-1202	2	25	the	the	DET
ajbmeb-1202	2	26	role	role	NOUN
ajbmeb-1202	2	27	of	of	ADP
ajbmeb-1202	2	28	the	the	DET
ajbmeb-1202	2	29	relationship	relationship	NOUN
ajbmeb-1202	2	30	between	between	ADP
ajbmeb-1202	2	31	electronic	electronic	ADJ
ajbmeb-1202	2	32	auditing	auditing	NOUN
ajbmeb-1202	2	33	and	and	CCONJ
ajbmeb-1202	2	34	outsourcing	outsource	VERB
ajbmeb-1202	2	35	internal	internal	ADJ
ajbmeb-1202	2	36	auditing	auditing	NOUN
ajbmeb-1202	2	37	in	in	ADP
ajbmeb-1202	2	38	supporting	support	VERB
ajbmeb-1202	2	39	auditing	auditing	NOUN
ajbmeb-1202	2	40	strategies	strategy	NOUN
ajbmeb-1202	2	41	for	for	ADP
ajbmeb-1202	2	42	the	the	DET
ajbmeb-1202	2	43	opinions	opinion	NOUN
ajbmeb-1202	2	44	of	of	ADP
ajbmeb-1202	2	45	a	a	DET
ajbmeb-1202	2	46	sample	sample	NOUN
ajbmeb-1202	2	47	of	of	ADP
ajbmeb-1202	2	48	companies	company	NOUN
ajbmeb-1202	2	49	operating	operate	VERB
ajbmeb-1202	2	50	in	in	ADP
ajbmeb-1202	2	51	iraq	iraq	PROPN
ajbmeb-1202	2	52	,	,	PUNCT
ajbmeb-1202	2	53	and	and	CCONJ
ajbmeb-1202	2	54	to	to	PART
ajbmeb-1202	2	55	identify	identify	VERB
ajbmeb-1202	2	56	the	the	DET
ajbmeb-1202	2	57	nature	nature	NOUN
ajbmeb-1202	2	58	of	of	ADP
ajbmeb-1202	2	59	the	the	DET
ajbmeb-1202	2	60	correlation	correlation	NOUN
ajbmeb-1202	2	61	and	and	CCONJ
ajbmeb-1202	2	62	influence	influence	NOUN
ajbmeb-1202	2	63	relationships	relationship	NOUN
ajbmeb-1202	2	64	between	between	ADP
ajbmeb-1202	2	65	the	the	DET
ajbmeb-1202	2	66	research	research	NOUN
ajbmeb-1202	2	67	variables	variable	NOUN
ajbmeb-1202	2	68	(	(	PUNCT
ajbmeb-1202	2	69	electronic	electronic	ADJ
ajbmeb-1202	2	70	auditing	auditing	NOUN
ajbmeb-1202	2	71	,	,	PUNCT
ajbmeb-1202	2	72	outsourcing	outsource	VERB
ajbmeb-1202	2	73	internal	internal	ADJ
ajbmeb-1202	2	74	auditing	auditing	NOUN
ajbmeb-1202	2	75	,	,	PUNCT
ajbmeb-1202	2	76	auditing	auditing	NOUN
ajbmeb-1202	2	77	strategies	strategy	NOUN
ajbmeb-1202	2	78	)	)	PUNCT
ajbmeb-1202	2	79	in	in	ADP
ajbmeb-1202	2	80	companies	company	NOUN
ajbmeb-1202	2	81	under	under	ADP
ajbmeb-1202	2	82	review	review	NOUN
ajbmeb-1202	2	83	.	.	PUNCT
ajbmeb-1202	3	1	studying	study	VERB
ajbmeb-1202	3	2	.	.	PUNCT
ajbmeb-1202	4	1	the	the	DET
ajbmeb-1202	4	2	researcher	researcher	NOUN
ajbmeb-1202	4	3	formulated	formulate	VERB
ajbmeb-1202	4	4	a	a	DET
ajbmeb-1202	4	5	set	set	NOUN
ajbmeb-1202	4	6	of	of	ADP
ajbmeb-1202	4	7	questions	question	NOUN
ajbmeb-1202	4	8	that	that	PRON
ajbmeb-1202	4	9	represented	represent	VERB
ajbmeb-1202	4	10	the	the	DET
ajbmeb-1202	4	11	problem	problem	NOUN
ajbmeb-1202	4	12	of	of	ADP
ajbmeb-1202	4	13	the	the	DET
ajbmeb-1202	4	14	research	research	NOUN
ajbmeb-1202	4	15	,	,	PUNCT
ajbmeb-1202	4	16	and	and	CCONJ
ajbmeb-1202	4	17	for	for	ADP
ajbmeb-1202	4	18	achieving	achieve	VERB
ajbmeb-1202	4	19	the	the	DET
ajbmeb-1202	4	20	goal	goal	NOUN
ajbmeb-1202	4	21	of	of	ADP
ajbmeb-1202	4	22	the	the	DET
ajbmeb-1202	4	23	research	research	NOUN
ajbmeb-1202	4	24	,	,	PUNCT
ajbmeb-1202	4	25	a	a	DET
ajbmeb-1202	4	26	hypothetical	hypothetical	ADJ
ajbmeb-1202	4	27	scheme	scheme	NOUN
ajbmeb-1202	4	28	was	be	AUX
ajbmeb-1202	4	29	adopted	adopt	VERB
ajbmeb-1202	4	30	through	through	ADP
ajbmeb-1202	4	31	which	which	PRON
ajbmeb-1202	4	32	its	its	PRON
ajbmeb-1202	4	33	hypotheses	hypothesis	NOUN
ajbmeb-1202	4	34	were	be	AUX
ajbmeb-1202	4	35	defined	define	VERB
ajbmeb-1202	4	36	.	.	PUNCT
ajbmeb-1202	5	1	the	the	DET
ajbmeb-1202	5	2	study	study	NOUN
ajbmeb-1202	5	3	population	population	NOUN
ajbmeb-1202	5	4	consists	consist	VERB
ajbmeb-1202	5	5	of	of	ADP
ajbmeb-1202	5	6	some	some	DET
ajbmeb-1202	5	7	iraqi	iraqi	ADJ
ajbmeb-1202	5	8	companies	company	NOUN
ajbmeb-1202	5	9	in	in	ADP
ajbmeb-1202	5	10	baghdad	baghdad	PROPN
ajbmeb-1202	5	11	governorate	governorate	PROPN
ajbmeb-1202	5	12	,	,	PUNCT
ajbmeb-1202	5	13	while	while	SCONJ
ajbmeb-1202	5	14	the	the	DET
ajbmeb-1202	5	15	study	study	NOUN
ajbmeb-1202	5	16	sample	sample	NOUN
ajbmeb-1202	5	17	was	be	AUX
ajbmeb-1202	5	18	limited	limit	VERB
ajbmeb-1202	5	19	to	to	ADP
ajbmeb-1202	5	20	internal	internal	ADJ
ajbmeb-1202	5	21	auditors	auditor	NOUN
ajbmeb-1202	5	22	,	,	PUNCT
ajbmeb-1202	5	23	accountants	accountant	NOUN
ajbmeb-1202	5	24	,	,	PUNCT
ajbmeb-1202	5	25	and	and	CCONJ
ajbmeb-1202	5	26	implementation	implementation	NOUN
ajbmeb-1202	5	27	managers	manager	NOUN
ajbmeb-1202	5	28	in	in	ADP
ajbmeb-1202	5	29	iraqi	iraqi	ADJ
ajbmeb-1202	5	30	companies	company	NOUN
ajbmeb-1202	5	31	,	,	PUNCT
ajbmeb-1202	5	32	as	as	SCONJ
ajbmeb-1202	5	33	the	the	DET
ajbmeb-1202	5	34	number	number	NOUN
ajbmeb-1202	5	35	of	of	ADP
ajbmeb-1202	5	36	these	these	DET
ajbmeb-1202	5	37	companies	company	NOUN
ajbmeb-1202	5	38	reached	reach	VERB
ajbmeb-1202	5	39	(	(	PUNCT
ajbmeb-1202	5	40	21	21	NUM
ajbmeb-1202	5	41	)	)	PUNCT
ajbmeb-1202	5	42	companies	company	NOUN
ajbmeb-1202	5	43	,	,	PUNCT
ajbmeb-1202	5	44	and	and	CCONJ
ajbmeb-1202	5	45	(	(	PUNCT
ajbmeb-1202	5	46	3	3	X
ajbmeb-1202	5	47	)	)	PUNCT
ajbmeb-1202	5	48	were	be	AUX
ajbmeb-1202	5	49	excluded	exclude	VERB
ajbmeb-1202	5	50	as	as	ADP
ajbmeb-1202	5	51	a	a	DET
ajbmeb-1202	5	52	result	result	NOUN
ajbmeb-1202	5	53	of	of	ADP
ajbmeb-1202	5	54	the	the	DET
ajbmeb-1202	5	55	invalidity	invalidity	NOUN
ajbmeb-1202	5	56	of	of	ADP
ajbmeb-1202	5	57	their	their	PRON
ajbmeb-1202	5	58	answers	answer	NOUN
ajbmeb-1202	5	59	for	for	ADP
ajbmeb-1202	5	60	analysis	analysis	NOUN
ajbmeb-1202	5	61	.	.	PUNCT
ajbmeb-1202	6	1	so	so	SCONJ
ajbmeb-1202	6	2	that	that	SCONJ
ajbmeb-1202	6	3	the	the	DET
ajbmeb-1202	6	4	number	number	NOUN
ajbmeb-1202	6	5	of	of	ADP
ajbmeb-1202	6	6	companies	company	NOUN
ajbmeb-1202	6	7	in	in	ADP
ajbmeb-1202	6	8	the	the	DET
ajbmeb-1202	6	9	study	study	NOUN
ajbmeb-1202	6	10	sample	sample	NOUN
ajbmeb-1202	6	11	is	be	AUX
ajbmeb-1202	6	12	limited	limit	VERB
ajbmeb-1202	6	13	to	to	ADP
ajbmeb-1202	6	14	(	(	PUNCT
ajbmeb-1202	6	15	18	18	NUM
ajbmeb-1202	6	16	)	)	PUNCT
ajbmeb-1202	6	17	companies	company	NOUN
ajbmeb-1202	6	18	only	only	ADV
ajbmeb-1202	6	19	,	,	PUNCT
ajbmeb-1202	6	20	(	(	PUNCT
ajbmeb-1202	6	21	210	210	X
ajbmeb-1202	6	22	)	)	PUNCT
ajbmeb-1202	6	23	forms	form	NOUN
ajbmeb-1202	6	24	were	be	AUX
ajbmeb-1202	6	25	distributed	distribute	VERB
ajbmeb-1202	6	26	,	,	PUNCT
ajbmeb-1202	6	27	as	as	SCONJ
ajbmeb-1202	6	28	if	if	SCONJ
ajbmeb-1202	6	29	the	the	DET
ajbmeb-1202	6	30	recovered	recovered	ADJ
ajbmeb-1202	6	31	and	and	CCONJ
ajbmeb-1202	6	32	valid	valid	ADJ
ajbmeb-1202	6	33	ones	one	NOUN
ajbmeb-1202	6	34	for	for	ADP
ajbmeb-1202	6	35	analysis	analysis	NOUN
ajbmeb-1202	6	36	were	be	AUX
ajbmeb-1202	6	37	(	(	PUNCT
ajbmeb-1202	6	38	202	202	NUM
ajbmeb-1202	6	39	)	)	PUNCT
ajbmeb-1202	6	40	forms	form	NOUN
ajbmeb-1202	6	41	only	only	ADV
ajbmeb-1202	6	42	,	,	PUNCT
ajbmeb-1202	6	43	i.e.	i.e.	X
ajbmeb-1202	6	44	with	with	ADP
ajbmeb-1202	6	45	a	a	DET
ajbmeb-1202	6	46	recovery	recovery	NOUN
ajbmeb-1202	6	47	rate	rate	NOUN
ajbmeb-1202	6	48	of	of	ADP
ajbmeb-1202	6	49	only	only	ADV
ajbmeb-1202	6	50	96	96	NUM
ajbmeb-1202	6	51	%	%	NOUN
ajbmeb-1202	6	52	,	,	PUNCT
ajbmeb-1202	6	53	and	and	CCONJ
ajbmeb-1202	6	54	then	then	ADV
ajbmeb-1202	6	55	the	the	DET
ajbmeb-1202	6	56	researcher	researcher	NOUN
ajbmeb-1202	6	57	analyzed	analyze	VERB
ajbmeb-1202	6	58	them	they	PRON
ajbmeb-1202	6	59	using	use	VERB
ajbmeb-1202	6	60	the	the	DET
ajbmeb-1202	6	61	appropriate	appropriate	ADJ
ajbmeb-1202	6	62	statistical	statistical	ADJ
ajbmeb-1202	6	63	program	program	NOUN
ajbmeb-1202	6	64	.	.	PUNCT
ajbmeb-1202	7	1	the	the	DET
ajbmeb-1202	7	2	study	study	NOUN
ajbmeb-1202	7	3	came	come	VERB
ajbmeb-1202	7	4	out	out	ADP
ajbmeb-1202	7	5	with	with	ADP
ajbmeb-1202	7	6	a	a	DET
ajbmeb-1202	7	7	set	set	NOUN
ajbmeb-1202	7	8	of	of	ADP
ajbmeb-1202	7	9	results	result	NOUN
ajbmeb-1202	7	10	,	,	PUNCT
ajbmeb-1202	7	11	the	the	DET
ajbmeb-1202	7	12	most	most	ADV
ajbmeb-1202	7	13	important	important	ADJ
ajbmeb-1202	7	14	of	of	ADP
ajbmeb-1202	7	15	which	which	PRON
ajbmeb-1202	7	16	is	be	AUX
ajbmeb-1202	7	17	the	the	DET
ajbmeb-1202	7	18	impact	impact	NOUN
ajbmeb-1202	7	19	of	of	ADP
ajbmeb-1202	7	20	electronic	electronic	ADJ
ajbmeb-1202	7	21	auditing	auditing	NOUN
ajbmeb-1202	7	22	and	and	CCONJ
ajbmeb-1202	7	23	outsourcing	outsourcing	NOUN
ajbmeb-1202	7	24	of	of	ADP
ajbmeb-1202	7	25	internal	internal	ADJ
ajbmeb-1202	7	26	auditing	auditing	NOUN
ajbmeb-1202	7	27	in	in	ADP
ajbmeb-1202	7	28	supporting	support	VERB
ajbmeb-1202	7	29	auditing	auditing	NOUN
ajbmeb-1202	7	30	strategies	strategy	NOUN
ajbmeb-1202	7	31	in	in	ADP
ajbmeb-1202	7	32	the	the	DET
ajbmeb-1202	7	33	companies	company	NOUN
ajbmeb-1202	7	34	under	under	ADP
ajbmeb-1202	7	35	study	study	NOUN
ajbmeb-1202	7	36	.	.	PUNCT
ajbmeb-1202	8	1	in	in	ADP
ajbmeb-1202	8	2	order	order	NOUN
ajbmeb-1202	8	3	to	to	PART
ajbmeb-1202	8	4	prepare	prepare	VERB
ajbmeb-1202	8	5	the	the	DET
ajbmeb-1202	8	6	report	report	NOUN
ajbmeb-1202	8	7	and	and	CCONJ
ajbmeb-1202	8	8	guide	guide	VERB
ajbmeb-1202	8	9	the	the	DET
ajbmeb-1202	8	10	development	development	NOUN
ajbmeb-1202	8	11	of	of	ADP
ajbmeb-1202	8	12	the	the	DET
ajbmeb-1202	8	13	audit	audit	NOUN
ajbmeb-1202	8	14	plan	plan	NOUN
ajbmeb-1202	8	15	,	,	PUNCT
ajbmeb-1202	8	16	the	the	DET
ajbmeb-1202	8	17	electronic	electronic	ADJ
ajbmeb-1202	8	18	audit	audit	NOUN
ajbmeb-1202	8	19	,	,	PUNCT
ajbmeb-1202	8	20	outsourcing	outsource	VERB
ajbmeb-1202	8	21	internal	internal	ADJ
ajbmeb-1202	8	22	audit	audit	NOUN
ajbmeb-1202	8	23	,	,	PUNCT
ajbmeb-1202	8	24	audit	audit	NOUN
ajbmeb-1202	8	25	strategies	strategy	NOUN
ajbmeb-1202	8	26	.	.	PUNCT
ajbmeb-1202	9	1	american	american	ADJ
ajbmeb-1202	9	2	journal	journal	PROPN
ajbmeb-1202	9	3	of	of	ADP
ajbmeb-1202	9	4	business	business	NOUN
ajbmeb-1202	9	5	management	management	NOUN
ajbmeb-1202	9	6	,	,	PUNCT
ajbmeb-1202	9	7	economics	economic	NOUN
ajbmeb-1202	9	8	and	and	CCONJ
ajbmeb-1202	9	9	banking	banking	NOUN
ajbmeb-1202	9	10	volume	volume	NOUN
ajbmeb-1202	9	11	16	16	NUM
ajbmeb-1202	9	12	sep	sep	PROPN
ajbmeb-1202	9	13	,	,	PUNCT
ajbmeb-1202	9	14	2023	2023	NUM
ajbmeb-1202	9	15	p	p	NOUN
ajbmeb-1202	9	16	a	a	DET
ajbmeb-1202	9	17	g	g	NOUN
ajbmeb-1202	9	18	e	e	PROPN
ajbmeb-1202	9	19	|	|	ADV
ajbmeb-1202	9	20	96	96	NUM
ajbmeb-1202	9	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	9	22	disclosure	disclosure	NOUN
ajbmeb-1202	9	23	of	of	ADP
ajbmeb-1202	9	24	the	the	DET
ajbmeb-1202	9	25	comprehensive	comprehensive	ADJ
ajbmeb-1202	9	26	audit	audit	NOUN
ajbmeb-1202	9	27	strategy	strategy	NOUN
ajbmeb-1202	9	28	must	must	AUX
ajbmeb-1202	9	29	contain	contain	VERB
ajbmeb-1202	9	30	sufficient	sufficient	ADJ
ajbmeb-1202	9	31	details	detail	NOUN
ajbmeb-1202	9	32	to	to	PART
ajbmeb-1202	9	33	guide	guide	VERB
ajbmeb-1202	9	34	them	they	PRON
ajbmeb-1202	9	35	when	when	SCONJ
ajbmeb-1202	9	36	developing	develop	VERB
ajbmeb-1202	9	37	the	the	DET
ajbmeb-1202	9	38	internal	internal	ADJ
ajbmeb-1202	9	39	audit	audit	NOUN
ajbmeb-1202	9	40	plan	plan	NOUN
ajbmeb-1202	9	41	or	or	CCONJ
ajbmeb-1202	9	42	outsourcing	outsourcing	NOUN
ajbmeb-1202	9	43	,	,	PUNCT
ajbmeb-1202	9	44	so	so	SCONJ
ajbmeb-1202	9	45	that	that	SCONJ
ajbmeb-1202	9	46	the	the	DET
ajbmeb-1202	9	47	audit	audit	NOUN
ajbmeb-1202	9	48	strategy	strategy	NOUN
ajbmeb-1202	9	49	is	be	AUX
ajbmeb-1202	9	50	comprehensive	comprehensive	ADJ
ajbmeb-1202	9	51	.	.	PUNCT
ajbmeb-1202	10	1	introduction	introduction	NOUN
ajbmeb-1202	10	2	the	the	DET
ajbmeb-1202	10	3	world	world	NOUN
ajbmeb-1202	10	4	is	be	AUX
ajbmeb-1202	10	5	witnessing	witness	VERB
ajbmeb-1202	10	6	a	a	DET
ajbmeb-1202	10	7	huge	huge	ADJ
ajbmeb-1202	10	8	development	development	NOUN
ajbmeb-1202	10	9	in	in	ADP
ajbmeb-1202	10	10	information	information	NOUN
ajbmeb-1202	10	11	technology	technology	NOUN
ajbmeb-1202	10	12	,	,	PUNCT
ajbmeb-1202	10	13	and	and	CCONJ
ajbmeb-1202	10	14	the	the	DET
ajbmeb-1202	10	15	fundamental	fundamental	ADJ
ajbmeb-1202	10	16	changes	change	NOUN
ajbmeb-1202	10	17	brought	bring	VERB
ajbmeb-1202	10	18	about	about	ADP
ajbmeb-1202	10	19	by	by	ADP
ajbmeb-1202	10	20	this	this	DET
ajbmeb-1202	10	21	technology	technology	NOUN
ajbmeb-1202	10	22	in	in	ADP
ajbmeb-1202	10	23	the	the	DET
ajbmeb-1202	10	24	accounting	accounting	NOUN
ajbmeb-1202	10	25	information	information	NOUN
ajbmeb-1202	10	26	environment	environment	NOUN
ajbmeb-1202	10	27	,	,	PUNCT
ajbmeb-1202	10	28	as	as	SCONJ
ajbmeb-1202	10	29	this	this	DET
ajbmeb-1202	10	30	technology	technology	NOUN
ajbmeb-1202	10	31	offers	offer	VERB
ajbmeb-1202	10	32	enormous	enormous	ADJ
ajbmeb-1202	10	33	capabilities	capability	NOUN
ajbmeb-1202	10	34	and	and	CCONJ
ajbmeb-1202	10	35	important	important	ADJ
ajbmeb-1202	10	36	advantages	advantage	NOUN
ajbmeb-1202	10	37	,	,	PUNCT
ajbmeb-1202	10	38	including	include	VERB
ajbmeb-1202	10	39	the	the	DET
ajbmeb-1202	10	40	ability	ability	NOUN
ajbmeb-1202	10	41	to	to	PART
ajbmeb-1202	10	42	store	store	VERB
ajbmeb-1202	10	43	accounting	accounting	NOUN
ajbmeb-1202	10	44	information	information	NOUN
ajbmeb-1202	10	45	and	and	CCONJ
ajbmeb-1202	10	46	the	the	DET
ajbmeb-1202	10	47	ability	ability	NOUN
ajbmeb-1202	10	48	to	to	PART
ajbmeb-1202	10	49	run	run	VERB
ajbmeb-1202	10	50	accounting	accounting	NOUN
ajbmeb-1202	10	51	data	datum	NOUN
ajbmeb-1202	10	52	with	with	ADP
ajbmeb-1202	10	53	great	great	ADJ
ajbmeb-1202	10	54	speed	speed	NOUN
ajbmeb-1202	10	55	and	and	CCONJ
ajbmeb-1202	10	56	accuracy	accuracy	NOUN
ajbmeb-1202	10	57	,	,	PUNCT
ajbmeb-1202	10	58	as	as	ADV
ajbmeb-1202	10	59	well	well	ADV
ajbmeb-1202	10	60	as	as	ADP
ajbmeb-1202	10	61	the	the	DET
ajbmeb-1202	10	62	development	development	NOUN
ajbmeb-1202	10	63	in	in	ADP
ajbmeb-1202	10	64	the	the	DET
ajbmeb-1202	10	65	field	field	NOUN
ajbmeb-1202	10	66	of	of	ADP
ajbmeb-1202	10	67	internal	internal	ADJ
ajbmeb-1202	10	68	audit	audit	NOUN
ajbmeb-1202	10	69	operations	operation	NOUN
ajbmeb-1202	10	70	.	.	PUNCT
ajbmeb-1202	11	1	(	(	PUNCT
ajbmeb-1202	11	2	khadash	khadash	VERB
ajbmeb-1202	11	3	et	et	PROPN
ajbmeb-1202	11	4	al	al	PROPN
ajbmeb-1202	11	5	,	,	PUNCT
ajbmeb-1202	11	6	2014	2014	NUM
ajbmeb-1202	11	7	)	)	PUNCT
ajbmeb-1202	11	8	.	.	PUNCT
ajbmeb-1202	12	1	as	as	SCONJ
ajbmeb-1202	12	2	it	it	PRON
ajbmeb-1202	12	3	is	be	AUX
ajbmeb-1202	12	4	possible	possible	ADJ
ajbmeb-1202	12	5	through	through	ADP
ajbmeb-1202	12	6	the	the	DET
ajbmeb-1202	12	7	process	process	NOUN
ajbmeb-1202	12	8	of	of	ADP
ajbmeb-1202	12	9	auditing	audit	VERB
ajbmeb-1202	12	10	the	the	DET
ajbmeb-1202	12	11	data	datum	NOUN
ajbmeb-1202	12	12	of	of	ADP
ajbmeb-1202	12	13	all	all	DET
ajbmeb-1202	12	14	departments	department	NOUN
ajbmeb-1202	12	15	,	,	PUNCT
ajbmeb-1202	12	16	departments	department	NOUN
ajbmeb-1202	12	17	and	and	CCONJ
ajbmeb-1202	12	18	branches	branch	NOUN
ajbmeb-1202	12	19	of	of	ADP
ajbmeb-1202	12	20	economic	economic	ADJ
ajbmeb-1202	12	21	units	unit	NOUN
ajbmeb-1202	12	22	,	,	PUNCT
ajbmeb-1202	12	23	and	and	CCONJ
ajbmeb-1202	12	24	through	through	ADP
ajbmeb-1202	12	25	outsourcing	outsource	VERB
ajbmeb-1202	12	26	the	the	DET
ajbmeb-1202	12	27	audit	audit	NOUN
ajbmeb-1202	12	28	,	,	PUNCT
ajbmeb-1202	12	29	the	the	DET
ajbmeb-1202	12	30	economic	economic	ADJ
ajbmeb-1202	12	31	units	unit	NOUN
ajbmeb-1202	12	32	are	be	AUX
ajbmeb-1202	12	33	audited	audit	VERB
ajbmeb-1202	12	34	by	by	ADP
ajbmeb-1202	12	35	external	external	ADJ
ajbmeb-1202	12	36	parties	party	NOUN
ajbmeb-1202	12	37	such	such	ADJ
ajbmeb-1202	12	38	as	as	ADP
ajbmeb-1202	12	39	customers	customer	NOUN
ajbmeb-1202	12	40	,	,	PUNCT
ajbmeb-1202	12	41	suppliers	supplier	NOUN
ajbmeb-1202	12	42	,	,	PUNCT
ajbmeb-1202	12	43	government	government	NOUN
ajbmeb-1202	12	44	and	and	CCONJ
ajbmeb-1202	12	45	other	other	ADJ
ajbmeb-1202	12	46	parties	party	NOUN
ajbmeb-1202	12	47	,	,	PUNCT
ajbmeb-1202	12	48	as	as	SCONJ
ajbmeb-1202	12	49	it	it	PRON
ajbmeb-1202	12	50	requires	require	VERB
ajbmeb-1202	12	51	the	the	DET
ajbmeb-1202	12	52	auditor	auditor	NOUN
ajbmeb-1202	12	53	to	to	PART
ajbmeb-1202	12	54	have	have	VERB
ajbmeb-1202	12	55	skills	skill	NOUN
ajbmeb-1202	12	56	in	in	ADP
ajbmeb-1202	12	57	using	use	VERB
ajbmeb-1202	12	58	the	the	DET
ajbmeb-1202	12	59	electronic	electronic	ADJ
ajbmeb-1202	12	60	computer	computer	NOUN
ajbmeb-1202	12	61	,	,	PUNCT
ajbmeb-1202	12	62	maintaining	maintain	VERB
ajbmeb-1202	12	63	and	and	CCONJ
ajbmeb-1202	12	64	updating	update	VERB
ajbmeb-1202	12	65	files	file	NOUN
ajbmeb-1202	12	66	,	,	PUNCT
ajbmeb-1202	12	67	making	make	VERB
ajbmeb-1202	12	68	backups	backup	NOUN
ajbmeb-1202	12	69	and	and	CCONJ
ajbmeb-1202	12	70	others	other	NOUN
ajbmeb-1202	12	71	.	.	PUNCT
ajbmeb-1202	13	1	the	the	DET
ajbmeb-1202	13	2	work	work	NOUN
ajbmeb-1202	13	3	of	of	ADP
ajbmeb-1202	13	4	the	the	DET
ajbmeb-1202	13	5	accountant	accountant	NOUN
ajbmeb-1202	13	6	is	be	AUX
ajbmeb-1202	13	7	limited	limit	VERB
ajbmeb-1202	13	8	to	to	ADP
ajbmeb-1202	13	9	analyzing	analyze	VERB
ajbmeb-1202	13	10	,	,	PUNCT
ajbmeb-1202	13	11	recording	recording	NOUN
ajbmeb-1202	13	12	,	,	PUNCT
ajbmeb-1202	13	13	tabulating	tabulate	VERB
ajbmeb-1202	13	14	and	and	CCONJ
ajbmeb-1202	13	15	classifying	classify	VERB
ajbmeb-1202	13	16	the	the	DET
ajbmeb-1202	13	17	economic	economic	ADJ
ajbmeb-1202	13	18	operations	operation	NOUN
ajbmeb-1202	13	19	in	in	ADP
ajbmeb-1202	13	20	the	the	DET
ajbmeb-1202	13	21	project	project	NOUN
ajbmeb-1202	13	22	to	to	PART
ajbmeb-1202	13	23	show	show	VERB
ajbmeb-1202	13	24	the	the	DET
ajbmeb-1202	13	25	outcome	outcome	NOUN
ajbmeb-1202	13	26	of	of	ADP
ajbmeb-1202	13	27	the	the	DET
ajbmeb-1202	13	28	business	business	NOUN
ajbmeb-1202	13	29	and	and	CCONJ
ajbmeb-1202	13	30	the	the	DET
ajbmeb-1202	13	31	financial	financial	ADJ
ajbmeb-1202	13	32	position	position	NOUN
ajbmeb-1202	13	33	,	,	PUNCT
ajbmeb-1202	13	34	but	but	CCONJ
ajbmeb-1202	13	35	it	it	PRON
ajbmeb-1202	13	36	has	have	AUX
ajbmeb-1202	13	37	evolved	evolve	VERB
ajbmeb-1202	13	38	to	to	PART
ajbmeb-1202	13	39	deal	deal	VERB
ajbmeb-1202	13	40	with	with	ADP
ajbmeb-1202	13	41	data	datum	NOUN
ajbmeb-1202	13	42	analysis	analysis	NOUN
ajbmeb-1202	13	43	and	and	CCONJ
ajbmeb-1202	13	44	administrative	administrative	ADJ
ajbmeb-1202	13	45	decision	decision	NOUN
ajbmeb-1202	13	46	-	-	PUNCT
ajbmeb-1202	13	47	making	making	NOUN
ajbmeb-1202	13	48	(	(	PUNCT
ajbmeb-1202	13	49	byamukama	byamukama	NOUN
ajbmeb-1202	13	50	,	,	PUNCT
ajbmeb-1202	13	51	2014	2014	NUM
ajbmeb-1202	13	52	)	)	PUNCT
ajbmeb-1202	13	53	.	.	PUNCT
ajbmeb-1202	14	1	it	it	PRON
ajbmeb-1202	14	2	also	also	ADV
ajbmeb-1202	14	3	required	require	VERB
ajbmeb-1202	14	4	the	the	DET
ajbmeb-1202	14	5	auditor	auditor	NOUN
ajbmeb-1202	14	6	to	to	PART
ajbmeb-1202	14	7	understand	understand	VERB
ajbmeb-1202	14	8	and	and	CCONJ
ajbmeb-1202	14	9	take	take	VERB
ajbmeb-1202	14	10	into	into	ADP
ajbmeb-1202	14	11	account	account	NOUN
ajbmeb-1202	14	12	the	the	DET
ajbmeb-1202	14	13	advantages	advantage	NOUN
ajbmeb-1202	14	14	of	of	ADP
ajbmeb-1202	14	15	the	the	DET
ajbmeb-1202	14	16	environment	environment	NOUN
ajbmeb-1202	14	17	of	of	ADP
ajbmeb-1202	14	18	electronic	electronic	ADJ
ajbmeb-1202	14	19	accounting	accounting	NOUN
ajbmeb-1202	14	20	information	information	NOUN
ajbmeb-1202	14	21	systems	system	NOUN
ajbmeb-1202	14	22	because	because	SCONJ
ajbmeb-1202	14	23	of	of	ADP
ajbmeb-1202	14	24	its	its	PRON
ajbmeb-1202	14	25	impact	impact	NOUN
ajbmeb-1202	14	26	on	on	ADP
ajbmeb-1202	14	27	the	the	DET
ajbmeb-1202	14	28	design	design	NOUN
ajbmeb-1202	14	29	of	of	ADP
ajbmeb-1202	14	30	the	the	DET
ajbmeb-1202	14	31	accounting	accounting	NOUN
ajbmeb-1202	14	32	system	system	NOUN
ajbmeb-1202	14	33	and	and	CCONJ
ajbmeb-1202	14	34	internal	internal	ADJ
ajbmeb-1202	14	35	controls	control	NOUN
ajbmeb-1202	14	36	and	and	CCONJ
ajbmeb-1202	14	37	to	to	PART
ajbmeb-1202	14	38	choose	choose	VERB
ajbmeb-1202	14	39	the	the	DET
ajbmeb-1202	14	40	internal	internal	ADJ
ajbmeb-1202	14	41	controls	control	NOUN
ajbmeb-1202	14	42	that	that	PRON
ajbmeb-1202	14	43	he	he	PRON
ajbmeb-1202	14	44	intends	intend	VERB
ajbmeb-1202	14	45	to	to	PART
ajbmeb-1202	14	46	rely	rely	VERB
ajbmeb-1202	14	47	on	on	ADP
ajbmeb-1202	14	48	and	and	CCONJ
ajbmeb-1202	14	49	also	also	ADV
ajbmeb-1202	14	50	to	to	PART
ajbmeb-1202	14	51	understand	understand	VERB
ajbmeb-1202	14	52	the	the	DET
ajbmeb-1202	14	53	nature	nature	NOUN
ajbmeb-1202	14	54	,	,	PUNCT
ajbmeb-1202	14	55	timing	timing	NOUN
ajbmeb-1202	14	56	and	and	CCONJ
ajbmeb-1202	14	57	extent	extent	NOUN
ajbmeb-1202	14	58	of	of	ADP
ajbmeb-1202	14	59	his	his	PRON
ajbmeb-1202	14	60	procedures	procedure	NOUN
ajbmeb-1202	14	61	,	,	PUNCT
ajbmeb-1202	14	62	and	and	CCONJ
ajbmeb-1202	14	63	from	from	ADP
ajbmeb-1202	14	64	here	here	ADV
ajbmeb-1202	14	65	the	the	DET
ajbmeb-1202	14	66	electronic	electronic	ADJ
ajbmeb-1202	14	67	accounting	accounting	NOUN
ajbmeb-1202	14	68	information	information	NOUN
ajbmeb-1202	14	69	systems	system	NOUN
ajbmeb-1202	14	70	imposed	impose	VERB
ajbmeb-1202	14	71	a	a	DET
ajbmeb-1202	14	72	new	new	ADJ
ajbmeb-1202	14	73	reality	reality	NOUN
ajbmeb-1202	14	74	on	on	ADP
ajbmeb-1202	14	75	the	the	DET
ajbmeb-1202	14	76	auditing	auditing	NOUN
ajbmeb-1202	14	77	profession	profession	NOUN
ajbmeb-1202	14	78	as	as	ADP
ajbmeb-1202	14	79	a	a	DET
ajbmeb-1202	14	80	result	result	NOUN
ajbmeb-1202	14	81	of	of	ADP
ajbmeb-1202	14	82	the	the	DET
ajbmeb-1202	14	83	adoption	adoption	NOUN
ajbmeb-1202	14	84	of	of	ADP
ajbmeb-1202	14	85	activities	activity	NOUN
ajbmeb-1202	14	86	and	and	CCONJ
ajbmeb-1202	14	87	transactions	transaction	NOUN
ajbmeb-1202	14	88	the	the	DET
ajbmeb-1202	14	89	economic	economic	ADJ
ajbmeb-1202	14	90	unit	unit	NOUN
ajbmeb-1202	14	91	and	and	CCONJ
ajbmeb-1202	14	92	carrying	carry	VERB
ajbmeb-1202	14	93	out	out	ADP
ajbmeb-1202	14	94	the	the	DET
ajbmeb-1202	14	95	main	main	ADJ
ajbmeb-1202	14	96	tasks	task	NOUN
ajbmeb-1202	14	97	on	on	ADP
ajbmeb-1202	14	98	the	the	DET
ajbmeb-1202	14	99	electronic	electronic	ADJ
ajbmeb-1202	14	100	computer	computer	NOUN
ajbmeb-1202	14	101	,	,	PUNCT
ajbmeb-1202	14	102	which	which	PRON
ajbmeb-1202	14	103	led	lead	VERB
ajbmeb-1202	14	104	to	to	ADP
ajbmeb-1202	14	105	the	the	DET
ajbmeb-1202	14	106	need	need	NOUN
ajbmeb-1202	14	107	for	for	SCONJ
ajbmeb-1202	14	108	the	the	DET
ajbmeb-1202	14	109	auditing	auditing	NOUN
ajbmeb-1202	14	110	profession	profession	NOUN
ajbmeb-1202	14	111	and	and	CCONJ
ajbmeb-1202	14	112	the	the	DET
ajbmeb-1202	14	113	auditors	auditor	NOUN
ajbmeb-1202	14	114	to	to	PART
ajbmeb-1202	14	115	keep	keep	VERB
ajbmeb-1202	14	116	pace	pace	NOUN
ajbmeb-1202	14	117	with	with	ADP
ajbmeb-1202	14	118	the	the	DET
ajbmeb-1202	14	119	development	development	NOUN
ajbmeb-1202	14	120	of	of	ADP
ajbmeb-1202	14	121	electronic	electronic	ADJ
ajbmeb-1202	14	122	auditing	auditing	NOUN
ajbmeb-1202	14	123	(	(	PUNCT
ajbmeb-1202	14	124	hadden	hadden	X
ajbmeb-1202	14	125	et	et	PROPN
ajbmeb-1202	14	126	al	al	PROPN
ajbmeb-1202	14	127	,	,	PUNCT
ajbmeb-1202	14	128	2013	2013	NUM
ajbmeb-1202	14	129	)	)	PUNCT
ajbmeb-1202	14	130	.	.	PUNCT
ajbmeb-1202	15	1	both	both	PRON
ajbmeb-1202	15	2	(	(	PUNCT
ajbmeb-1202	15	3	abdullah	abdullah	PROPN
ajbmeb-1202	15	4	&	&	CCONJ
ajbmeb-1202	15	5	fares	fare	NOUN
ajbmeb-1202	15	6	,	,	PUNCT
ajbmeb-1202	15	7	2016	2016	NUM
ajbmeb-1202	15	8	)	)	PUNCT
ajbmeb-1202	15	9	and	and	CCONJ
ajbmeb-1202	15	10	(	(	PUNCT
ajbmeb-1202	15	11	lynn	lynn	PROPN
ajbmeb-1202	15	12	et	et	PROPN
ajbmeb-1202	15	13	al	al	PROPN
ajbmeb-1202	15	14	,	,	PUNCT
ajbmeb-1202	15	15	2015	2015	NUM
ajbmeb-1202	15	16	)	)	PUNCT
ajbmeb-1202	15	17	dealt	deal	VERB
ajbmeb-1202	15	18	with	with	ADP
ajbmeb-1202	15	19	electronic	electronic	ADJ
ajbmeb-1202	15	20	auditing	auditing	NOUN
ajbmeb-1202	15	21	as	as	ADP
ajbmeb-1202	15	22	an	an	DET
ajbmeb-1202	15	23	independent	independent	ADJ
ajbmeb-1202	15	24	variable	variable	NOUN
ajbmeb-1202	15	25	,	,	PUNCT
ajbmeb-1202	15	26	while	while	SCONJ
ajbmeb-1202	15	27	the	the	DET
ajbmeb-1202	15	28	study	study	NOUN
ajbmeb-1202	15	29	(	(	PUNCT
ajbmeb-1202	15	30	djanegara	djanegara	NOUN
ajbmeb-1202	15	31	,	,	PUNCT
ajbmeb-1202	15	32	2021	2021	NUM
ajbmeb-1202	15	33	and	and	CCONJ
ajbmeb-1202	15	34	gurama	gurama	NOUN
ajbmeb-1202	15	35	,	,	PUNCT
ajbmeb-1202	15	36	2018	2018	NUM
ajbmeb-1202	15	37	)	)	PUNCT
ajbmeb-1202	15	38	dealt	deal	VERB
ajbmeb-1202	15	39	with	with	ADP
ajbmeb-1202	15	40	auditing	auditing	NOUN
ajbmeb-1202	15	41	strategies	strategy	NOUN
ajbmeb-1202	15	42	as	as	ADP
ajbmeb-1202	15	43	a	a	DET
ajbmeb-1202	15	44	dependent	dependent	ADJ
ajbmeb-1202	15	45	variable	variable	NOUN
ajbmeb-1202	15	46	,	,	PUNCT
ajbmeb-1202	15	47	either	either	CCONJ
ajbmeb-1202	15	48	in	in	ADP
ajbmeb-1202	15	49	the	the	DET
ajbmeb-1202	15	50	study	study	NOUN
ajbmeb-1202	15	51	of	of	ADP
ajbmeb-1202	15	52	(	(	PUNCT
ajbmeb-1202	15	53	khasawneh	khasawneh	PROPN
ajbmeb-1202	15	54	,	,	PUNCT
ajbmeb-1202	15	55	2017	2017	NUM
ajbmeb-1202	15	56	)	)	PUNCT
ajbmeb-1202	15	57	and	and	CCONJ
ajbmeb-1202	15	58	(	(	PUNCT
ajbmeb-1202	15	59	ahmad	ahmad	PROPN
ajbmeb-1202	15	60	,	,	PUNCT
ajbmeb-1202	15	61	2014	2014	NUM
ajbmeb-1202	15	62	)	)	PUNCT
ajbmeb-1202	15	63	the	the	DET
ajbmeb-1202	15	64	relationship	relationship	NOUN
ajbmeb-1202	15	65	between	between	ADP
ajbmeb-1202	15	66	electronic	electronic	ADJ
ajbmeb-1202	15	67	auditing	auditing	NOUN
ajbmeb-1202	15	68	and	and	CCONJ
ajbmeb-1202	15	69	auditing	auditing	NOUN
ajbmeb-1202	15	70	strategies	strategy	NOUN
ajbmeb-1202	15	71	showed	show	VERB
ajbmeb-1202	15	72	that	that	SCONJ
ajbmeb-1202	15	73	there	there	PRON
ajbmeb-1202	15	74	is	be	VERB
ajbmeb-1202	15	75	an	an	DET
ajbmeb-1202	15	76	absence	absence	NOUN
ajbmeb-1202	15	77	of	of	ADP
ajbmeb-1202	15	78	how	how	SCONJ
ajbmeb-1202	15	79	electronic	electronic	ADJ
ajbmeb-1202	15	80	auditing	auditing	NOUN
ajbmeb-1202	15	81	affects	affect	VERB
ajbmeb-1202	15	82	auditing	auditing	NOUN
ajbmeb-1202	15	83	strategies	strategy	NOUN
ajbmeb-1202	15	84	,	,	PUNCT
ajbmeb-1202	15	85	so	so	ADV
ajbmeb-1202	15	86	outsourcing	outsource	VERB
ajbmeb-1202	15	87	internal	internal	ADJ
ajbmeb-1202	15	88	auditing	auditing	NOUN
ajbmeb-1202	15	89	was	be	AUX
ajbmeb-1202	15	90	used	use	VERB
ajbmeb-1202	15	91	as	as	ADP
ajbmeb-1202	15	92	a	a	DET
ajbmeb-1202	15	93	mediating	mediate	VERB
ajbmeb-1202	15	94	variable	variable	NOUN
ajbmeb-1202	15	95	(	(	PUNCT
ajbmeb-1202	15	96	saeed	saeed	PROPN
ajbmeb-1202	15	97	et	et	PROPN
ajbmeb-1202	15	98	al	al	PROPN
ajbmeb-1202	15	99	,	,	PUNCT
ajbmeb-1202	15	100	2019	2019	NUM
ajbmeb-1202	15	101	)	)	PUNCT
ajbmeb-1202	15	102	and	and	CCONJ
ajbmeb-1202	15	103	(	(	PUNCT
ajbmeb-1202	15	104	karin	karin	PROPN
ajbmeb-1202	15	105	&	&	CCONJ
ajbmeb-1202	15	106	kgobalale	kgobalale	PROPN
ajbmeb-1202	15	107	,	,	PUNCT
ajbmeb-1202	15	108	2010	2010	NUM
ajbmeb-1202	15	109	)	)	PUNCT
ajbmeb-1202	15	110	.	.	PUNCT
ajbmeb-1202	16	1	1.1	1.1	NUM
ajbmeb-1202	16	2	study	study	NOUN
ajbmeb-1202	16	3	problem	problem	NOUN
ajbmeb-1202	16	4	the	the	DET
ajbmeb-1202	16	5	use	use	NOUN
ajbmeb-1202	16	6	of	of	ADP
ajbmeb-1202	16	7	electronic	electronic	ADJ
ajbmeb-1202	16	8	auditing	auditing	NOUN
ajbmeb-1202	16	9	at	at	ADP
ajbmeb-1202	16	10	the	the	DET
ajbmeb-1202	16	11	stage	stage	NOUN
ajbmeb-1202	16	12	of	of	ADP
ajbmeb-1202	16	13	planning	plan	VERB
ajbmeb-1202	16	14	the	the	DET
ajbmeb-1202	16	15	flour	flour	NOUN
ajbmeb-1202	16	16	process	process	NOUN
ajbmeb-1202	16	17	leads	lead	VERB
ajbmeb-1202	16	18	to	to	ADP
ajbmeb-1202	16	19	an	an	DET
ajbmeb-1202	16	20	improvement	improvement	NOUN
ajbmeb-1202	16	21	in	in	ADP
ajbmeb-1202	16	22	the	the	DET
ajbmeb-1202	16	23	quality	quality	NOUN
ajbmeb-1202	16	24	of	of	ADP
ajbmeb-1202	16	25	the	the	DET
ajbmeb-1202	16	26	auditing	auditing	NOUN
ajbmeb-1202	16	27	service	service	NOUN
ajbmeb-1202	16	28	.	.	PUNCT
ajbmeb-1202	17	1	electronic	electronic	ADJ
ajbmeb-1202	17	2	flour	flour	NOUN
ajbmeb-1202	17	3	is	be	AUX
ajbmeb-1202	17	4	also	also	ADV
ajbmeb-1202	17	5	used	use	VERB
ajbmeb-1202	17	6	in	in	ADP
ajbmeb-1202	17	7	the	the	DET
ajbmeb-1202	17	8	implementation	implementation	NOUN
ajbmeb-1202	17	9	of	of	ADP
ajbmeb-1202	17	10	the	the	DET
ajbmeb-1202	17	11	association	association	NOUN
ajbmeb-1202	17	12	’s	’s	PART
ajbmeb-1202	17	13	tests	test	NOUN
ajbmeb-1202	17	14	and	and	CCONJ
ajbmeb-1202	17	15	basic	basic	ADJ
ajbmeb-1202	17	16	operations	operation	NOUN
ajbmeb-1202	17	17	tests	test	NOUN
ajbmeb-1202	17	18	,	,	PUNCT
ajbmeb-1202	17	19	in	in	ADP
ajbmeb-1202	17	20	addition	addition	NOUN
ajbmeb-1202	17	21	to	to	ADP
ajbmeb-1202	17	22	understanding	understand	VERB
ajbmeb-1202	17	23	the	the	DET
ajbmeb-1202	17	24	internal	internal	ADJ
ajbmeb-1202	17	25	environment	environment	NOUN
ajbmeb-1202	17	26	of	of	ADP
ajbmeb-1202	17	27	the	the	DET
ajbmeb-1202	17	28	association	association	NOUN
ajbmeb-1202	17	29	.	.	PUNCT
ajbmeb-1202	18	1	the	the	DET
ajbmeb-1202	18	2	results	result	NOUN
ajbmeb-1202	18	3	showed	show	VERB
ajbmeb-1202	18	4	that	that	SCONJ
ajbmeb-1202	18	5	the	the	DET
ajbmeb-1202	18	6	use	use	NOUN
ajbmeb-1202	18	7	of	of	ADP
ajbmeb-1202	18	8	electronic	electronic	ADJ
ajbmeb-1202	18	9	auditing	auditing	NOUN
ajbmeb-1202	18	10	in	in	ADP
ajbmeb-1202	18	11	the	the	DET
ajbmeb-1202	18	12	implementation	implementation	NOUN
ajbmeb-1202	18	13	of	of	ADP
ajbmeb-1202	18	14	analytical	analytical	ADJ
ajbmeb-1202	18	15	auditing	auditing	NOUN
ajbmeb-1202	18	16	procedures	procedure	NOUN
ajbmeb-1202	18	17	and	and	CCONJ
ajbmeb-1202	18	18	detailed	detailed	ADJ
ajbmeb-1202	18	19	tests	test	NOUN
ajbmeb-1202	18	20	of	of	ADP
ajbmeb-1202	18	21	balances	balance	NOUN
ajbmeb-1202	18	22	.	.	PUNCT
ajbmeb-1202	19	1	it	it	PRON
ajbmeb-1202	19	2	leads	lead	VERB
ajbmeb-1202	19	3	to	to	ADP
ajbmeb-1202	19	4	improving	improve	VERB
ajbmeb-1202	19	5	the	the	DET
ajbmeb-1202	19	6	quality	quality	NOUN
ajbmeb-1202	19	7	of	of	ADP
ajbmeb-1202	19	8	flour	flour	NOUN
ajbmeb-1202	19	9	service	service	NOUN
ajbmeb-1202	19	10	,	,	PUNCT
ajbmeb-1202	19	11	and	and	CCONJ
ajbmeb-1202	19	12	the	the	DET
ajbmeb-1202	19	13	use	use	NOUN
ajbmeb-1202	19	14	of	of	ADP
ajbmeb-1202	19	15	electronic	electronic	ADJ
ajbmeb-1202	19	16	auditing	auditing	NOUN
ajbmeb-1202	19	17	at	at	ADP
ajbmeb-1202	19	18	the	the	DET
ajbmeb-1202	19	19	stage	stage	NOUN
ajbmeb-1202	19	20	of	of	ADP
ajbmeb-1202	19	21	completing	complete	VERB
ajbmeb-1202	19	22	flour	flour	NOUN
ajbmeb-1202	19	23	and	and	CCONJ
ajbmeb-1202	19	24	issuing	issue	VERB
ajbmeb-1202	19	25	the	the	DET
ajbmeb-1202	19	26	auditor	auditor	NOUN
ajbmeb-1202	19	27	's	's	PART
ajbmeb-1202	19	28	report	report	NOUN
ajbmeb-1202	19	29	leads	lead	VERB
ajbmeb-1202	19	30	to	to	ADP
ajbmeb-1202	19	31	improving	improve	VERB
ajbmeb-1202	19	32	the	the	DET
ajbmeb-1202	19	33	quality	quality	NOUN
ajbmeb-1202	19	34	of	of	ADP
ajbmeb-1202	19	35	flour	flour	NOUN
ajbmeb-1202	19	36	service	service	NOUN
ajbmeb-1202	19	37	.	.	PUNCT
ajbmeb-1202	20	1	among	among	ADP
ajbmeb-1202	20	2	the	the	DET
ajbmeb-1202	20	3	contemporary	contemporary	ADJ
ajbmeb-1202	20	4	methods	method	NOUN
ajbmeb-1202	20	5	and	and	CCONJ
ajbmeb-1202	20	6	concepts	concept	NOUN
ajbmeb-1202	20	7	is	be	AUX
ajbmeb-1202	20	8	the	the	DET
ajbmeb-1202	20	9	outsourcing	outsourcing	NOUN
ajbmeb-1202	20	10	of	of	ADP
ajbmeb-1202	20	11	internal	internal	ADJ
ajbmeb-1202	20	12	auditing	auditing	NOUN
ajbmeb-1202	20	13	,	,	PUNCT
ajbmeb-1202	20	14	which	which	PRON
ajbmeb-1202	20	15	focuses	focus	VERB
ajbmeb-1202	20	16	on	on	ADP
ajbmeb-1202	20	17	assisting	assist	VERB
ajbmeb-1202	20	18	internal	internal	ADJ
ajbmeb-1202	20	19	auditors	auditor	NOUN
ajbmeb-1202	20	20	in	in	ADP
ajbmeb-1202	20	21	raising	raise	VERB
ajbmeb-1202	20	22	work	work	NOUN
ajbmeb-1202	20	23	efficiency	efficiency	NOUN
ajbmeb-1202	20	24	by	by	ADP
ajbmeb-1202	20	25	assigning	assign	VERB
ajbmeb-1202	20	26	the	the	DET
ajbmeb-1202	20	27	work	work	NOUN
ajbmeb-1202	20	28	that	that	PRON
ajbmeb-1202	20	29	was	be	AUX
ajbmeb-1202	20	30	previously	previously	ADV
ajbmeb-1202	20	31	performed	perform	VERB
ajbmeb-1202	20	32	within	within	ADP
ajbmeb-1202	20	33	the	the	DET
ajbmeb-1202	20	34	company	company	NOUN
ajbmeb-1202	20	35	to	to	ADP
ajbmeb-1202	20	36	a	a	DET
ajbmeb-1202	20	37	company	company	NOUN
ajbmeb-1202	20	38	or	or	CCONJ
ajbmeb-1202	20	39	an	an	DET
ajbmeb-1202	20	40	external	external	ADJ
ajbmeb-1202	20	41	independent	independent	ADJ
ajbmeb-1202	20	42	entity	entity	NOUN
ajbmeb-1202	20	43	to	to	PART
ajbmeb-1202	20	44	perform	perform	VERB
ajbmeb-1202	20	45	it	it	PRON
ajbmeb-1202	20	46	,	,	PUNCT
ajbmeb-1202	20	47	in	in	ADP
ajbmeb-1202	20	48	order	order	NOUN
ajbmeb-1202	20	49	to	to	PART
ajbmeb-1202	20	50	keep	keep	VERB
ajbmeb-1202	20	51	pace	pace	NOUN
ajbmeb-1202	20	52	with	with	ADP
ajbmeb-1202	20	53	the	the	DET
ajbmeb-1202	20	54	development	development	NOUN
ajbmeb-1202	20	55	of	of	ADP
ajbmeb-1202	20	56	auditing	auditing	NOUN
ajbmeb-1202	20	57	procedures	procedure	NOUN
ajbmeb-1202	20	58	and	and	CCONJ
ajbmeb-1202	20	59	processes	process	NOUN
ajbmeb-1202	20	60	from	from	ADP
ajbmeb-1202	20	61	traditional	traditional	ADJ
ajbmeb-1202	20	62	auditing	auditing	NOUN
ajbmeb-1202	20	63	methods	method	NOUN
ajbmeb-1202	20	64	to	to	ADP
ajbmeb-1202	20	65	modern	modern	ADJ
ajbmeb-1202	20	66	methods	method	NOUN
ajbmeb-1202	20	67	.	.	PUNCT
ajbmeb-1202	21	1	and	and	CCONJ
ajbmeb-1202	21	2	qualifying	qualify	VERB
ajbmeb-1202	21	3	the	the	DET
ajbmeb-1202	21	4	internal	internal	PROPN
ajbmeb-1202	21	5	cadres	cadre	NOUN
ajbmeb-1202	21	6	,	,	PUNCT
ajbmeb-1202	21	7	as	as	ADV
ajbmeb-1202	21	8	well	well	ADV
ajbmeb-1202	21	9	as	as	ADP
ajbmeb-1202	21	10	american	american	ADJ
ajbmeb-1202	21	11	journal	journal	PROPN
ajbmeb-1202	21	12	of	of	ADP
ajbmeb-1202	21	13	business	business	NOUN
ajbmeb-1202	21	14	management	management	NOUN
ajbmeb-1202	21	15	,	,	PUNCT
ajbmeb-1202	21	16	economics	economic	NOUN
ajbmeb-1202	21	17	and	and	CCONJ
ajbmeb-1202	21	18	banking	banking	NOUN
ajbmeb-1202	21	19	volume	volume	NOUN
ajbmeb-1202	21	20	16	16	NUM
ajbmeb-1202	21	21	sep	sep	PROPN
ajbmeb-1202	21	22	,	,	PUNCT
ajbmeb-1202	21	23	2023	2023	NUM
ajbmeb-1202	21	24	p	p	NOUN
ajbmeb-1202	21	25	a	a	DET
ajbmeb-1202	21	26	g	g	NOUN
ajbmeb-1202	21	27	e	e	NOUN
ajbmeb-1202	21	28	|	|	ADV
ajbmeb-1202	21	29	97	97	NUM
ajbmeb-1202	21	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	21	31	benefiting	benefit	VERB
ajbmeb-1202	21	32	from	from	ADP
ajbmeb-1202	21	33	the	the	DET
ajbmeb-1202	21	34	savings	saving	NOUN
ajbmeb-1202	21	35	that	that	PRON
ajbmeb-1202	21	36	are	be	AUX
ajbmeb-1202	21	37	achieved	achieve	VERB
ajbmeb-1202	21	38	as	as	ADP
ajbmeb-1202	21	39	a	a	DET
ajbmeb-1202	21	40	result	result	NOUN
ajbmeb-1202	21	41	of	of	ADP
ajbmeb-1202	21	42	adopting	adopt	VERB
ajbmeb-1202	21	43	this	this	DET
ajbmeb-1202	21	44	method	method	NOUN
ajbmeb-1202	21	45	.	.	PUNCT
ajbmeb-1202	22	1	as	as	SCONJ
ajbmeb-1202	22	2	the	the	DET
ajbmeb-1202	22	3	practice	practice	NOUN
ajbmeb-1202	22	4	of	of	ADP
ajbmeb-1202	22	5	(	(	PUNCT
ajbmeb-1202	22	6	outsourcing	outsourcing	NOUN
ajbmeb-1202	22	7	)	)	PUNCT
ajbmeb-1202	22	8	has	have	AUX
ajbmeb-1202	22	9	become	become	VERB
ajbmeb-1202	22	10	an	an	DET
ajbmeb-1202	22	11	important	important	ADJ
ajbmeb-1202	22	12	practice	practice	NOUN
ajbmeb-1202	22	13	followed	follow	VERB
ajbmeb-1202	22	14	by	by	ADP
ajbmeb-1202	22	15	companies	company	NOUN
ajbmeb-1202	22	16	to	to	PART
ajbmeb-1202	22	17	benefit	benefit	VERB
ajbmeb-1202	22	18	from	from	ADP
ajbmeb-1202	22	19	external	external	ADJ
ajbmeb-1202	22	20	technological	technological	ADJ
ajbmeb-1202	22	21	and	and	CCONJ
ajbmeb-1202	22	22	professional	professional	ADJ
ajbmeb-1202	22	23	expertise	expertise	NOUN
ajbmeb-1202	22	24	,	,	PUNCT
ajbmeb-1202	22	25	as	as	SCONJ
ajbmeb-1202	22	26	large	large	ADJ
ajbmeb-1202	22	27	organizations	organization	NOUN
ajbmeb-1202	22	28	seek	seek	VERB
ajbmeb-1202	22	29	to	to	PART
ajbmeb-1202	22	30	reduce	reduce	VERB
ajbmeb-1202	22	31	costs	cost	NOUN
ajbmeb-1202	22	32	.	.	PUNCT
ajbmeb-1202	23	1	in	in	ADP
ajbmeb-1202	23	2	addition	addition	NOUN
ajbmeb-1202	23	3	to	to	ADP
ajbmeb-1202	23	4	providing	provide	VERB
ajbmeb-1202	23	5	information	information	NOUN
ajbmeb-1202	23	6	that	that	PRON
ajbmeb-1202	23	7	helps	help	VERB
ajbmeb-1202	23	8	senior	senior	ADJ
ajbmeb-1202	23	9	management	management	NOUN
ajbmeb-1202	23	10	in	in	ADP
ajbmeb-1202	23	11	making	make	VERB
ajbmeb-1202	23	12	appropriate	appropriate	ADJ
ajbmeb-1202	23	13	decisions	decision	NOUN
ajbmeb-1202	23	14	that	that	PRON
ajbmeb-1202	23	15	focus	focus	VERB
ajbmeb-1202	23	16	on	on	ADP
ajbmeb-1202	23	17	achieving	achieve	VERB
ajbmeb-1202	23	18	the	the	DET
ajbmeb-1202	23	19	goal	goal	NOUN
ajbmeb-1202	23	20	for	for	ADP
ajbmeb-1202	23	21	which	which	PRON
ajbmeb-1202	23	22	companies	company	NOUN
ajbmeb-1202	23	23	decided	decide	VERB
ajbmeb-1202	23	24	to	to	PART
ajbmeb-1202	23	25	outsource	outsource	VERB
ajbmeb-1202	23	26	their	their	PRON
ajbmeb-1202	23	27	activities	activity	NOUN
ajbmeb-1202	23	28	to	to	ADP
ajbmeb-1202	23	29	others	other	NOUN
ajbmeb-1202	23	30	.	.	PUNCT
ajbmeb-1202	24	1	therefore	therefore	ADV
ajbmeb-1202	24	2	,	,	PUNCT
ajbmeb-1202	24	3	the	the	DET
ajbmeb-1202	24	4	integration	integration	NOUN
ajbmeb-1202	24	5	of	of	ADP
ajbmeb-1202	24	6	the	the	DET
ajbmeb-1202	24	7	relationship	relationship	NOUN
ajbmeb-1202	24	8	between	between	ADP
ajbmeb-1202	24	9	outsourcing	outsourcing	NOUN
ajbmeb-1202	24	10	and	and	CCONJ
ajbmeb-1202	24	11	electronic	electronic	ADJ
ajbmeb-1202	24	12	management	management	NOUN
ajbmeb-1202	24	13	can	can	AUX
ajbmeb-1202	24	14	support	support	VERB
ajbmeb-1202	24	15	audit	audit	NOUN
ajbmeb-1202	24	16	strategies	strategy	NOUN
ajbmeb-1202	24	17	.	.	PUNCT
ajbmeb-1202	25	1	through	through	ADP
ajbmeb-1202	25	2	the	the	DET
ajbmeb-1202	25	3	foregoing	foregoing	NOUN
ajbmeb-1202	25	4	,	,	PUNCT
ajbmeb-1202	25	5	the	the	DET
ajbmeb-1202	25	6	problem	problem	NOUN
ajbmeb-1202	25	7	of	of	ADP
ajbmeb-1202	25	8	the	the	DET
ajbmeb-1202	25	9	study	study	NOUN
ajbmeb-1202	25	10	crystallizes	crystallize	VERB
ajbmeb-1202	25	11	in	in	ADP
ajbmeb-1202	25	12	identifying	identify	VERB
ajbmeb-1202	25	13	the	the	DET
ajbmeb-1202	25	14	impact	impact	NOUN
ajbmeb-1202	25	15	of	of	ADP
ajbmeb-1202	25	16	electronic	electronic	ADJ
ajbmeb-1202	25	17	auditing	auditing	NOUN
ajbmeb-1202	25	18	in	in	ADP
ajbmeb-1202	25	19	supporting	support	VERB
ajbmeb-1202	25	20	auditing	auditing	NOUN
ajbmeb-1202	25	21	strategies	strategy	NOUN
ajbmeb-1202	25	22	through	through	ADP
ajbmeb-1202	25	23	outsourcing	outsource	VERB
ajbmeb-1202	25	24	internal	internal	ADJ
ajbmeb-1202	25	25	auditing	auditing	NOUN
ajbmeb-1202	25	26	.	.	PUNCT
ajbmeb-1202	26	1	therefore	therefore	ADV
ajbmeb-1202	26	2	,	,	PUNCT
ajbmeb-1202	26	3	asking	ask	VERB
ajbmeb-1202	26	4	the	the	DET
ajbmeb-1202	26	5	following	follow	VERB
ajbmeb-1202	26	6	questions	question	NOUN
ajbmeb-1202	26	7	can	can	AUX
ajbmeb-1202	26	8	contribute	contribute	VERB
ajbmeb-1202	26	9	to	to	ADP
ajbmeb-1202	26	10	clarifying	clarify	VERB
ajbmeb-1202	26	11	the	the	DET
ajbmeb-1202	26	12	contents	content	NOUN
ajbmeb-1202	26	13	of	of	ADP
ajbmeb-1202	26	14	the	the	DET
ajbmeb-1202	26	15	study	study	NOUN
ajbmeb-1202	26	16	problem	problem	NOUN
ajbmeb-1202	26	17	:	:	PUNCT
ajbmeb-1202	26	18	•	•	NUM
ajbmeb-1202	26	19	is	be	AUX
ajbmeb-1202	26	20	there	there	PRON
ajbmeb-1202	26	21	a	a	DET
ajbmeb-1202	26	22	statistically	statistically	ADV
ajbmeb-1202	26	23	significant	significant	ADJ
ajbmeb-1202	26	24	effect	effect	NOUN
ajbmeb-1202	26	25	between	between	ADP
ajbmeb-1202	26	26	electronic	electronic	ADJ
ajbmeb-1202	26	27	auditing	auditing	NOUN
ajbmeb-1202	26	28	and	and	CCONJ
ajbmeb-1202	26	29	its	its	PRON
ajbmeb-1202	26	30	dimensions	dimension	NOUN
ajbmeb-1202	26	31	and	and	CCONJ
ajbmeb-1202	26	32	auditing	auditing	NOUN
ajbmeb-1202	26	33	strategies	strategy	NOUN
ajbmeb-1202	26	34	through	through	ADP
ajbmeb-1202	26	35	outsourcing	outsource	VERB
ajbmeb-1202	26	36	internal	internal	ADJ
ajbmeb-1202	26	37	auditing	auditing	NOUN
ajbmeb-1202	26	38	in	in	ADP
ajbmeb-1202	26	39	the	the	DET
ajbmeb-1202	26	40	companies	company	NOUN
ajbmeb-1202	26	41	under	under	ADP
ajbmeb-1202	26	42	study	study	NOUN
ajbmeb-1202	26	43	?	?	PUNCT
ajbmeb-1202	27	1	1.2	1.2	NUM
ajbmeb-1202	27	2	the	the	DET
ajbmeb-1202	27	3	importance	importance	NOUN
ajbmeb-1202	27	4	of	of	ADP
ajbmeb-1202	27	5	the	the	DET
ajbmeb-1202	27	6	study	study	NOUN
ajbmeb-1202	27	7	the	the	DET
ajbmeb-1202	27	8	current	current	ADJ
ajbmeb-1202	27	9	study	study	NOUN
ajbmeb-1202	27	10	gains	gain	VERB
ajbmeb-1202	27	11	its	its	PRON
ajbmeb-1202	27	12	importance	importance	NOUN
ajbmeb-1202	27	13	through	through	ADP
ajbmeb-1202	27	14	:	:	PUNCT
ajbmeb-1202	27	15	1	1	X
ajbmeb-1202	27	16	)	)	PUNCT
ajbmeb-1202	27	17	starting	start	VERB
ajbmeb-1202	27	18	from	from	ADP
ajbmeb-1202	27	19	the	the	DET
ajbmeb-1202	27	20	importance	importance	NOUN
ajbmeb-1202	27	21	and	and	CCONJ
ajbmeb-1202	27	22	role	role	NOUN
ajbmeb-1202	27	23	of	of	ADP
ajbmeb-1202	27	24	the	the	DET
ajbmeb-1202	27	25	variables	variable	NOUN
ajbmeb-1202	27	26	under	under	ADP
ajbmeb-1202	27	27	study	study	NOUN
ajbmeb-1202	27	28	,	,	PUNCT
ajbmeb-1202	27	29	whose	whose	DET
ajbmeb-1202	27	30	importance	importance	NOUN
ajbmeb-1202	27	31	is	be	AUX
ajbmeb-1202	27	32	derived	derive	VERB
ajbmeb-1202	27	33	from	from	ADP
ajbmeb-1202	27	34	the	the	DET
ajbmeb-1202	27	35	problem	problem	NOUN
ajbmeb-1202	27	36	it	it	PRON
ajbmeb-1202	27	37	addresses	address	VERB
ajbmeb-1202	27	38	,	,	PUNCT
ajbmeb-1202	27	39	as	as	SCONJ
ajbmeb-1202	27	40	the	the	DET
ajbmeb-1202	27	41	study	study	NOUN
ajbmeb-1202	27	42	focused	focus	VERB
ajbmeb-1202	27	43	on	on	ADP
ajbmeb-1202	27	44	important	important	ADJ
ajbmeb-1202	27	45	variables	variable	NOUN
ajbmeb-1202	27	46	represented	represent	VERB
ajbmeb-1202	27	47	(	(	PUNCT
ajbmeb-1202	27	48	electronic	electronic	ADJ
ajbmeb-1202	27	49	auditing	auditing	NOUN
ajbmeb-1202	27	50	,	,	PUNCT
ajbmeb-1202	27	51	outsourcing	outsource	VERB
ajbmeb-1202	27	52	internal	internal	ADJ
ajbmeb-1202	27	53	auditing	auditing	NOUN
ajbmeb-1202	27	54	and	and	CCONJ
ajbmeb-1202	27	55	auditing	auditing	NOUN
ajbmeb-1202	27	56	strategies	strategy	NOUN
ajbmeb-1202	27	57	)	)	PUNCT
ajbmeb-1202	27	58	,	,	PUNCT
ajbmeb-1202	27	59	as	as	ADP
ajbmeb-1202	27	60	important	important	ADJ
ajbmeb-1202	27	61	variables	variable	NOUN
ajbmeb-1202	27	62	in	in	ADP
ajbmeb-1202	27	63	the	the	DET
ajbmeb-1202	27	64	accounting	accounting	NOUN
ajbmeb-1202	27	65	literature	literature	NOUN
ajbmeb-1202	27	66	.	.	PUNCT
ajbmeb-1202	28	1	2	2	X
ajbmeb-1202	28	2	)	)	PUNCT
ajbmeb-1202	28	3	it	it	PRON
ajbmeb-1202	28	4	favors	favor	VERB
ajbmeb-1202	28	5	the	the	DET
ajbmeb-1202	28	6	success	success	NOUN
ajbmeb-1202	28	7	of	of	ADP
ajbmeb-1202	28	8	the	the	DET
ajbmeb-1202	28	9	offices	office	NOUN
ajbmeb-1202	28	10	in	in	ADP
ajbmeb-1202	28	11	the	the	DET
ajbmeb-1202	28	12	midst	midst	NOUN
ajbmeb-1202	28	13	of	of	ADP
ajbmeb-1202	28	14	a	a	DET
ajbmeb-1202	28	15	dynamic	dynamic	ADJ
ajbmeb-1202	28	16	environmental	environmental	ADJ
ajbmeb-1202	28	17	vortex	vortex	NOUN
ajbmeb-1202	28	18	that	that	PRON
ajbmeb-1202	28	19	changes	change	VERB
ajbmeb-1202	28	20	in	in	ADP
ajbmeb-1202	28	21	size	size	NOUN
ajbmeb-1202	28	22	and	and	CCONJ
ajbmeb-1202	28	23	diversity	diversity	NOUN
ajbmeb-1202	28	24	,	,	PUNCT
ajbmeb-1202	28	25	with	with	ADP
ajbmeb-1202	28	26	the	the	DET
ajbmeb-1202	28	27	aim	aim	NOUN
ajbmeb-1202	28	28	of	of	ADP
ajbmeb-1202	28	29	generating	generate	VERB
ajbmeb-1202	28	30	new	new	ADJ
ajbmeb-1202	28	31	interpretations	interpretation	NOUN
ajbmeb-1202	28	32	,	,	PUNCT
ajbmeb-1202	28	33	which	which	PRON
ajbmeb-1202	28	34	leads	lead	VERB
ajbmeb-1202	28	35	to	to	ADP
ajbmeb-1202	28	36	the	the	DET
ajbmeb-1202	28	37	correct	correct	ADJ
ajbmeb-1202	28	38	path	path	NOUN
ajbmeb-1202	28	39	to	to	PART
ajbmeb-1202	28	40	reveal	reveal	VERB
ajbmeb-1202	28	41	the	the	DET
ajbmeb-1202	28	42	reality	reality	NOUN
ajbmeb-1202	28	43	of	of	ADP
ajbmeb-1202	28	44	the	the	DET
ajbmeb-1202	28	45	phenomena	phenomenon	NOUN
ajbmeb-1202	28	46	and	and	CCONJ
ajbmeb-1202	28	47	the	the	DET
ajbmeb-1202	28	48	underlying	underlie	VERB
ajbmeb-1202	28	49	relationships	relationship	NOUN
ajbmeb-1202	28	50	between	between	ADP
ajbmeb-1202	28	51	them	they	PRON
ajbmeb-1202	28	52	.	.	PUNCT
ajbmeb-1202	29	1	3	3	X
ajbmeb-1202	29	2	)	)	PUNCT
ajbmeb-1202	29	3	providing	provide	VERB
ajbmeb-1202	29	4	the	the	DET
ajbmeb-1202	29	5	maximum	maximum	ADJ
ajbmeb-1202	29	6	amount	amount	NOUN
ajbmeb-1202	29	7	of	of	ADP
ajbmeb-1202	29	8	strength	strength	NOUN
ajbmeb-1202	29	9	and	and	CCONJ
ajbmeb-1202	29	10	providing	provide	VERB
ajbmeb-1202	29	11	what	what	PRON
ajbmeb-1202	29	12	is	be	AUX
ajbmeb-1202	29	13	necessary	necessary	ADJ
ajbmeb-1202	29	14	for	for	ADP
ajbmeb-1202	29	15	the	the	DET
ajbmeb-1202	29	16	survival	survival	NOUN
ajbmeb-1202	29	17	of	of	ADP
ajbmeb-1202	29	18	industrial	industrial	ADJ
ajbmeb-1202	29	19	companies	company	NOUN
ajbmeb-1202	29	20	by	by	ADP
ajbmeb-1202	29	21	accounting	accounting	NOUN
ajbmeb-1202	29	22	mechanisms	mechanism	NOUN
ajbmeb-1202	29	23	that	that	PRON
ajbmeb-1202	29	24	are	be	AUX
ajbmeb-1202	29	25	employed	employ	VERB
ajbmeb-1202	29	26	in	in	ADP
ajbmeb-1202	29	27	the	the	DET
ajbmeb-1202	29	28	face	face	NOUN
ajbmeb-1202	29	29	of	of	ADP
ajbmeb-1202	29	30	various	various	ADJ
ajbmeb-1202	29	31	changes	change	NOUN
ajbmeb-1202	29	32	and	and	CCONJ
ajbmeb-1202	29	33	developments	development	NOUN
ajbmeb-1202	29	34	.	.	PUNCT
ajbmeb-1202	30	1	4	4	X
ajbmeb-1202	30	2	)	)	PUNCT
ajbmeb-1202	30	3	the	the	DET
ajbmeb-1202	30	4	study	study	NOUN
ajbmeb-1202	30	5	sample	sample	NOUN
ajbmeb-1202	30	6	companies	company	NOUN
ajbmeb-1202	30	7	need	need	VERB
ajbmeb-1202	30	8	such	such	ADJ
ajbmeb-1202	30	9	studies	study	NOUN
ajbmeb-1202	30	10	,	,	PUNCT
ajbmeb-1202	30	11	as	as	SCONJ
ajbmeb-1202	30	12	they	they	PRON
ajbmeb-1202	30	13	provide	provide	VERB
ajbmeb-1202	30	14	them	they	PRON
ajbmeb-1202	30	15	with	with	ADP
ajbmeb-1202	30	16	information	information	NOUN
ajbmeb-1202	30	17	about	about	ADP
ajbmeb-1202	30	18	capabilities	capability	NOUN
ajbmeb-1202	30	19	that	that	PRON
ajbmeb-1202	30	20	can	can	AUX
ajbmeb-1202	30	21	be	be	AUX
ajbmeb-1202	30	22	employed	employ	VERB
ajbmeb-1202	30	23	in	in	ADP
ajbmeb-1202	30	24	the	the	DET
ajbmeb-1202	30	25	service	service	NOUN
ajbmeb-1202	30	26	of	of	ADP
ajbmeb-1202	30	27	exploiting	exploit	VERB
ajbmeb-1202	30	28	their	their	PRON
ajbmeb-1202	30	29	energies	energy	NOUN
ajbmeb-1202	30	30	more	more	ADV
ajbmeb-1202	30	31	effectively	effectively	ADV
ajbmeb-1202	30	32	and	and	CCONJ
ajbmeb-1202	30	33	efficiently	efficiently	ADV
ajbmeb-1202	30	34	.	.	PUNCT
ajbmeb-1202	31	1	5	5	X
ajbmeb-1202	31	2	)	)	PUNCT
ajbmeb-1202	31	3	it	it	PRON
ajbmeb-1202	31	4	could	could	AUX
ajbmeb-1202	31	5	be	be	AUX
ajbmeb-1202	31	6	a	a	DET
ajbmeb-1202	31	7	pioneering	pioneering	ADJ
ajbmeb-1202	31	8	attempt	attempt	NOUN
ajbmeb-1202	31	9	for	for	ADP
ajbmeb-1202	31	10	members	member	NOUN
ajbmeb-1202	31	11	of	of	ADP
ajbmeb-1202	31	12	senior	senior	ADJ
ajbmeb-1202	31	13	management	management	NOUN
ajbmeb-1202	31	14	in	in	ADP
ajbmeb-1202	31	15	industrial	industrial	ADJ
ajbmeb-1202	31	16	companies	company	NOUN
ajbmeb-1202	31	17	to	to	PART
ajbmeb-1202	31	18	make	make	VERB
ajbmeb-1202	31	19	a	a	DET
ajbmeb-1202	31	20	decision	decision	NOUN
ajbmeb-1202	31	21	that	that	PRON
ajbmeb-1202	31	22	is	be	AUX
ajbmeb-1202	31	23	compatible	compatible	ADJ
ajbmeb-1202	31	24	with	with	ADP
ajbmeb-1202	31	25	the	the	DET
ajbmeb-1202	31	26	nature	nature	NOUN
ajbmeb-1202	31	27	of	of	ADP
ajbmeb-1202	31	28	the	the	DET
ajbmeb-1202	31	29	challenges	challenge	NOUN
ajbmeb-1202	31	30	they	they	PRON
ajbmeb-1202	31	31	face	face	VERB
ajbmeb-1202	31	32	in	in	ADP
ajbmeb-1202	31	33	the	the	DET
ajbmeb-1202	31	34	iraqi	iraqi	ADJ
ajbmeb-1202	31	35	environment	environment	NOUN
ajbmeb-1202	31	36	in	in	ADP
ajbmeb-1202	31	37	terms	term	NOUN
ajbmeb-1202	31	38	of	of	ADP
ajbmeb-1202	31	39	adaptation	adaptation	NOUN
ajbmeb-1202	31	40	and	and	CCONJ
ajbmeb-1202	31	41	speed	speed	NOUN
ajbmeb-1202	31	42	.	.	PUNCT
ajbmeb-1202	32	1	1.3	1.3	NUM
ajbmeb-1202	32	2	study	study	NOUN
ajbmeb-1202	32	3	objectives	objective	VERB
ajbmeb-1202	32	4	the	the	DET
ajbmeb-1202	32	5	main	main	ADJ
ajbmeb-1202	32	6	objective	objective	NOUN
ajbmeb-1202	32	7	of	of	ADP
ajbmeb-1202	32	8	the	the	DET
ajbmeb-1202	32	9	study	study	NOUN
ajbmeb-1202	32	10	is	be	AUX
ajbmeb-1202	32	11	to	to	PART
ajbmeb-1202	32	12	study	study	VERB
ajbmeb-1202	32	13	the	the	DET
ajbmeb-1202	32	14	impact	impact	NOUN
ajbmeb-1202	32	15	of	of	ADP
ajbmeb-1202	32	16	the	the	DET
ajbmeb-1202	32	17	relationship	relationship	NOUN
ajbmeb-1202	32	18	between	between	ADP
ajbmeb-1202	32	19	electronic	electronic	ADJ
ajbmeb-1202	32	20	auditing	auditing	NOUN
ajbmeb-1202	32	21	and	and	CCONJ
ajbmeb-1202	32	22	outsourcing	outsource	VERB
ajbmeb-1202	32	23	internal	internal	ADJ
ajbmeb-1202	32	24	auditing	auditing	NOUN
ajbmeb-1202	32	25	on	on	ADP
ajbmeb-1202	32	26	supporting	support	VERB
ajbmeb-1202	32	27	auditing	auditing	NOUN
ajbmeb-1202	32	28	strategies	strategy	NOUN
ajbmeb-1202	32	29	.	.	PUNCT
ajbmeb-1202	33	1	thus	thus	ADV
ajbmeb-1202	33	2	,	,	PUNCT
ajbmeb-1202	33	3	these	these	DET
ajbmeb-1202	33	4	research	research	NOUN
ajbmeb-1202	33	5	premises	premise	NOUN
ajbmeb-1202	33	6	resulted	result	VERB
ajbmeb-1202	33	7	in	in	ADP
ajbmeb-1202	33	8	a	a	DET
ajbmeb-1202	33	9	set	set	NOUN
ajbmeb-1202	33	10	of	of	ADP
ajbmeb-1202	33	11	goals	goal	NOUN
ajbmeb-1202	33	12	,	,	PUNCT
ajbmeb-1202	33	13	as	as	SCONJ
ajbmeb-1202	33	14	follows	follow	VERB
ajbmeb-1202	33	15	:	:	PUNCT
ajbmeb-1202	33	16	1	1	X
ajbmeb-1202	33	17	)	)	PUNCT
ajbmeb-1202	33	18	studying	study	VERB
ajbmeb-1202	33	19	the	the	DET
ajbmeb-1202	33	20	nature	nature	NOUN
ajbmeb-1202	33	21	of	of	ADP
ajbmeb-1202	33	22	the	the	DET
ajbmeb-1202	33	23	effect	effect	NOUN
ajbmeb-1202	33	24	of	of	ADP
ajbmeb-1202	33	25	electronic	electronic	ADJ
ajbmeb-1202	33	26	auditing	auditing	NOUN
ajbmeb-1202	33	27	on	on	ADP
ajbmeb-1202	33	28	auditing	auditing	NOUN
ajbmeb-1202	33	29	strategies	strategy	NOUN
ajbmeb-1202	33	30	in	in	ADP
ajbmeb-1202	33	31	terms	term	NOUN
ajbmeb-1202	33	32	of	of	ADP
ajbmeb-1202	33	33	their	their	PRON
ajbmeb-1202	33	34	dimensions	dimension	NOUN
ajbmeb-1202	33	35	at	at	ADP
ajbmeb-1202	33	36	the	the	DET
ajbmeb-1202	33	37	aggregate	aggregate	ADJ
ajbmeb-1202	33	38	and	and	CCONJ
ajbmeb-1202	33	39	individual	individual	ADJ
ajbmeb-1202	33	40	levels	level	NOUN
ajbmeb-1202	33	41	in	in	ADP
ajbmeb-1202	33	42	the	the	DET
ajbmeb-1202	33	43	research	research	NOUN
ajbmeb-1202	33	44	sample	sample	NOUN
ajbmeb-1202	33	45	companies	company	NOUN
ajbmeb-1202	33	46	.	.	PUNCT
ajbmeb-1202	34	1	2	2	X
ajbmeb-1202	34	2	)	)	PUNCT
ajbmeb-1202	34	3	to	to	PART
ajbmeb-1202	34	4	identify	identify	VERB
ajbmeb-1202	34	5	the	the	DET
ajbmeb-1202	34	6	extent	extent	NOUN
ajbmeb-1202	34	7	of	of	ADP
ajbmeb-1202	34	8	the	the	DET
ajbmeb-1202	34	9	impact	impact	NOUN
ajbmeb-1202	34	10	of	of	ADP
ajbmeb-1202	34	11	internal	internal	ADJ
ajbmeb-1202	34	12	audit	audit	NOUN
ajbmeb-1202	34	13	outsourcing	outsource	VERB
ajbmeb-1202	34	14	on	on	ADP
ajbmeb-1202	34	15	audit	audit	NOUN
ajbmeb-1202	34	16	strategies	strategy	NOUN
ajbmeb-1202	34	17	in	in	ADP
ajbmeb-1202	34	18	terms	term	NOUN
ajbmeb-1202	34	19	of	of	ADP
ajbmeb-1202	34	20	their	their	PRON
ajbmeb-1202	34	21	dimensions	dimension	NOUN
ajbmeb-1202	34	22	at	at	ADP
ajbmeb-1202	34	23	the	the	DET
ajbmeb-1202	34	24	aggregate	aggregate	ADJ
ajbmeb-1202	34	25	and	and	CCONJ
ajbmeb-1202	34	26	individual	individual	ADJ
ajbmeb-1202	34	27	levels	level	NOUN
ajbmeb-1202	34	28	in	in	ADP
ajbmeb-1202	34	29	the	the	DET
ajbmeb-1202	34	30	research	research	NOUN
ajbmeb-1202	34	31	sample	sample	NOUN
ajbmeb-1202	34	32	companies	company	NOUN
ajbmeb-1202	34	33	.	.	PUNCT
ajbmeb-1202	35	1	3	3	X
ajbmeb-1202	35	2	)	)	PUNCT
ajbmeb-1202	35	3	analyze	analyze	VERB
ajbmeb-1202	35	4	the	the	DET
ajbmeb-1202	35	5	relationship	relationship	NOUN
ajbmeb-1202	35	6	of	of	ADP
ajbmeb-1202	35	7	the	the	DET
ajbmeb-1202	35	8	effect	effect	NOUN
ajbmeb-1202	35	9	of	of	ADP
ajbmeb-1202	35	10	electronic	electronic	ADJ
ajbmeb-1202	35	11	auditing	auditing	NOUN
ajbmeb-1202	35	12	on	on	ADP
ajbmeb-1202	35	13	outsourcing	outsource	VERB
ajbmeb-1202	35	14	internal	internal	ADJ
ajbmeb-1202	35	15	auditing	auditing	NOUN
ajbmeb-1202	35	16	in	in	ADP
ajbmeb-1202	35	17	terms	term	NOUN
ajbmeb-1202	35	18	of	of	ADP
ajbmeb-1202	35	19	their	their	PRON
ajbmeb-1202	35	20	dimensions	dimension	NOUN
ajbmeb-1202	35	21	at	at	ADP
ajbmeb-1202	35	22	the	the	DET
ajbmeb-1202	35	23	aggregate	aggregate	ADJ
ajbmeb-1202	35	24	and	and	CCONJ
ajbmeb-1202	35	25	individual	individual	ADJ
ajbmeb-1202	35	26	levels	level	NOUN
ajbmeb-1202	35	27	in	in	ADP
ajbmeb-1202	35	28	the	the	DET
ajbmeb-1202	35	29	research	research	NOUN
ajbmeb-1202	35	30	sample	sample	NOUN
ajbmeb-1202	35	31	companies	company	NOUN
ajbmeb-1202	35	32	.	.	PUNCT
ajbmeb-1202	36	1	4	4	X
ajbmeb-1202	36	2	)	)	PUNCT
ajbmeb-1202	36	3	studying	study	VERB
ajbmeb-1202	36	4	the	the	DET
ajbmeb-1202	36	5	impact	impact	NOUN
ajbmeb-1202	36	6	of	of	ADP
ajbmeb-1202	36	7	outsourcing	outsource	VERB
ajbmeb-1202	36	8	internal	internal	ADJ
ajbmeb-1202	36	9	auditing	auditing	NOUN
ajbmeb-1202	36	10	and	and	CCONJ
ajbmeb-1202	36	11	its	its	PRON
ajbmeb-1202	36	12	dimensions	dimension	NOUN
ajbmeb-1202	36	13	on	on	ADP
ajbmeb-1202	36	14	the	the	DET
ajbmeb-1202	36	15	relationship	relationship	NOUN
ajbmeb-1202	36	16	between	between	ADP
ajbmeb-1202	36	17	electronic	electronic	ADJ
ajbmeb-1202	36	18	auditing	auditing	NOUN
ajbmeb-1202	36	19	and	and	CCONJ
ajbmeb-1202	36	20	cross	cross	ADJ
ajbmeb-1202	36	21	-	-	ADJ
ajbmeb-1202	36	22	audit	audit	ADJ
ajbmeb-1202	36	23	strategies	strategy	NOUN
ajbmeb-1202	36	24	in	in	ADP
ajbmeb-1202	36	25	the	the	DET
ajbmeb-1202	36	26	research	research	NOUN
ajbmeb-1202	36	27	sample	sample	NOUN
ajbmeb-1202	36	28	companies	company	NOUN
ajbmeb-1202	36	29	.	.	PUNCT
ajbmeb-1202	37	1	american	american	PROPN
ajbmeb-1202	37	2	journal	journal	PROPN
ajbmeb-1202	37	3	of	of	ADP
ajbmeb-1202	37	4	business	business	NOUN
ajbmeb-1202	37	5	management	management	NOUN
ajbmeb-1202	37	6	,	,	PUNCT
ajbmeb-1202	37	7	economics	economic	NOUN
ajbmeb-1202	37	8	and	and	CCONJ
ajbmeb-1202	37	9	banking	banking	NOUN
ajbmeb-1202	37	10	volume	volume	NOUN
ajbmeb-1202	37	11	16	16	NUM
ajbmeb-1202	37	12	sep	sep	PROPN
ajbmeb-1202	37	13	,	,	PUNCT
ajbmeb-1202	37	14	2023	2023	NUM
ajbmeb-1202	37	15	p	p	NOUN
ajbmeb-1202	37	16	a	a	DET
ajbmeb-1202	37	17	g	g	NOUN
ajbmeb-1202	37	18	e	e	NOUN
ajbmeb-1202	37	19	|	|	ADV
ajbmeb-1202	37	20	98	98	NUM
ajbmeb-1202	37	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	37	22	1.4	1.4	NUM
ajbmeb-1202	37	23	study	study	NOUN
ajbmeb-1202	37	24	methodology	methodology	NOUN
ajbmeb-1202	37	25	and	and	CCONJ
ajbmeb-1202	37	26	tools	tool	NOUN
ajbmeb-1202	37	27	this	this	DET
ajbmeb-1202	37	28	study	study	NOUN
ajbmeb-1202	37	29	adopted	adopt	VERB
ajbmeb-1202	37	30	the	the	DET
ajbmeb-1202	37	31	field	field	NOUN
ajbmeb-1202	37	32	study	study	NOUN
ajbmeb-1202	37	33	approach	approach	NOUN
ajbmeb-1202	37	34	,	,	PUNCT
ajbmeb-1202	37	35	which	which	PRON
ajbmeb-1202	37	36	specializes	specialize	VERB
ajbmeb-1202	37	37	in	in	ADP
ajbmeb-1202	37	38	conducting	conduct	VERB
ajbmeb-1202	37	39	field	field	NOUN
ajbmeb-1202	37	40	interviews	interview	NOUN
ajbmeb-1202	37	41	with	with	ADP
ajbmeb-1202	37	42	officials	official	NOUN
ajbmeb-1202	37	43	and	and	CCONJ
ajbmeb-1202	37	44	workers	worker	NOUN
ajbmeb-1202	37	45	in	in	ADP
ajbmeb-1202	37	46	the	the	DET
ajbmeb-1202	37	47	companies	company	NOUN
ajbmeb-1202	37	48	under	under	ADP
ajbmeb-1202	37	49	study	study	NOUN
ajbmeb-1202	37	50	,	,	PUNCT
ajbmeb-1202	37	51	with	with	ADP
ajbmeb-1202	37	52	the	the	DET
ajbmeb-1202	37	53	aim	aim	NOUN
ajbmeb-1202	37	54	of	of	ADP
ajbmeb-1202	37	55	comprehensive	comprehensive	ADJ
ajbmeb-1202	37	56	identification	identification	NOUN
ajbmeb-1202	37	57	and	and	CCONJ
ajbmeb-1202	37	58	briefing	briefing	NOUN
ajbmeb-1202	37	59	on	on	ADP
ajbmeb-1202	37	60	all	all	DET
ajbmeb-1202	37	61	aspects	aspect	NOUN
ajbmeb-1202	37	62	of	of	ADP
ajbmeb-1202	37	63	the	the	DET
ajbmeb-1202	37	64	problem	problem	NOUN
ajbmeb-1202	37	65	,	,	PUNCT
ajbmeb-1202	37	66	analyzing	analyze	VERB
ajbmeb-1202	37	67	it	it	PRON
ajbmeb-1202	37	68	,	,	PUNCT
ajbmeb-1202	37	69	and	and	CCONJ
ajbmeb-1202	37	70	then	then	ADV
ajbmeb-1202	37	71	indicating	indicate	VERB
ajbmeb-1202	37	72	its	its	PRON
ajbmeb-1202	37	73	dimensions	dimension	NOUN
ajbmeb-1202	37	74	,	,	PUNCT
ajbmeb-1202	37	75	variables	variable	NOUN
ajbmeb-1202	37	76	,	,	PUNCT
ajbmeb-1202	37	77	and	and	CCONJ
ajbmeb-1202	37	78	relationships	relationship	NOUN
ajbmeb-1202	37	79	between	between	ADP
ajbmeb-1202	37	80	them	they	PRON
ajbmeb-1202	37	81	,	,	PUNCT
ajbmeb-1202	37	82	without	without	ADP
ajbmeb-1202	37	83	being	be	AUX
ajbmeb-1202	37	84	satisfied	satisfied	ADJ
ajbmeb-1202	37	85	with	with	ADP
ajbmeb-1202	37	86	knowledge	knowledge	NOUN
ajbmeb-1202	37	87	or	or	CCONJ
ajbmeb-1202	37	88	an	an	DET
ajbmeb-1202	37	89	apparent	apparent	ADJ
ajbmeb-1202	37	90	description	description	NOUN
ajbmeb-1202	37	91	of	of	ADP
ajbmeb-1202	37	92	it	it	PRON
ajbmeb-1202	37	93	.	.	PUNCT
ajbmeb-1202	38	1	in	in	ADP
ajbmeb-1202	38	2	our	our	PRON
ajbmeb-1202	38	3	study	study	NOUN
ajbmeb-1202	38	4	,	,	PUNCT
ajbmeb-1202	38	5	the	the	DET
ajbmeb-1202	38	6	relationship	relationship	NOUN
ajbmeb-1202	38	7	between	between	ADP
ajbmeb-1202	38	8	electronic	electronic	ADJ
ajbmeb-1202	38	9	auditing	auditing	NOUN
ajbmeb-1202	38	10	was	be	AUX
ajbmeb-1202	38	11	studied	study	VERB
ajbmeb-1202	38	12	.	.	PUNCT
ajbmeb-1202	39	1	outsourcing	outsource	VERB
ajbmeb-1202	39	2	internal	internal	ADJ
ajbmeb-1202	39	3	audit	audit	NOUN
ajbmeb-1202	39	4	in	in	ADP
ajbmeb-1202	39	5	support	support	NOUN
ajbmeb-1202	39	6	of	of	ADP
ajbmeb-1202	39	7	audit	audit	NOUN
ajbmeb-1202	39	8	strategies	strategy	NOUN
ajbmeb-1202	39	9	.	.	PUNCT
ajbmeb-1202	40	1	the	the	DET
ajbmeb-1202	40	2	study	study	NOUN
ajbmeb-1202	40	3	tool	tool	NOUN
ajbmeb-1202	40	4	the	the	DET
ajbmeb-1202	40	5	study	study	NOUN
ajbmeb-1202	40	6	relied	rely	VERB
ajbmeb-1202	40	7	mainly	mainly	ADV
ajbmeb-1202	40	8	on	on	ADP
ajbmeb-1202	40	9	the	the	DET
ajbmeb-1202	40	10	questionnaire	questionnaire	NOUN
ajbmeb-1202	40	11	to	to	PART
ajbmeb-1202	40	12	collect	collect	VERB
ajbmeb-1202	40	13	primary	primary	ADJ
ajbmeb-1202	40	14	data	datum	NOUN
ajbmeb-1202	40	15	related	relate	VERB
ajbmeb-1202	40	16	to	to	ADP
ajbmeb-1202	40	17	the	the	DET
ajbmeb-1202	40	18	variables	variable	NOUN
ajbmeb-1202	40	19	of	of	ADP
ajbmeb-1202	40	20	the	the	DET
ajbmeb-1202	40	21	study	study	NOUN
ajbmeb-1202	40	22	in	in	ADP
ajbmeb-1202	40	23	preparation	preparation	NOUN
ajbmeb-1202	40	24	for	for	ADP
ajbmeb-1202	40	25	analyzing	analyze	VERB
ajbmeb-1202	40	26	it	it	PRON
ajbmeb-1202	40	27	statistically	statistically	ADV
ajbmeb-1202	40	28	to	to	PART
ajbmeb-1202	40	29	test	test	VERB
ajbmeb-1202	40	30	the	the	DET
ajbmeb-1202	40	31	hypotheses	hypothesis	NOUN
ajbmeb-1202	40	32	of	of	ADP
ajbmeb-1202	40	33	the	the	DET
ajbmeb-1202	40	34	study	study	NOUN
ajbmeb-1202	40	35	,	,	PUNCT
ajbmeb-1202	40	36	as	as	ADV
ajbmeb-1202	40	37	well	well	ADV
ajbmeb-1202	40	38	as	as	ADP
ajbmeb-1202	40	39	conducting	conduct	VERB
ajbmeb-1202	40	40	interviews	interview	NOUN
ajbmeb-1202	40	41	with	with	ADP
ajbmeb-1202	40	42	officials	official	NOUN
ajbmeb-1202	40	43	and	and	CCONJ
ajbmeb-1202	40	44	workers	worker	NOUN
ajbmeb-1202	40	45	in	in	ADP
ajbmeb-1202	40	46	the	the	DET
ajbmeb-1202	40	47	industrial	industrial	ADJ
ajbmeb-1202	40	48	companies	company	NOUN
ajbmeb-1202	40	49	under	under	ADP
ajbmeb-1202	40	50	study	study	NOUN
ajbmeb-1202	40	51	for	for	ADP
ajbmeb-1202	40	52	the	the	DET
ajbmeb-1202	40	53	purpose	purpose	NOUN
ajbmeb-1202	40	54	of	of	ADP
ajbmeb-1202	40	55	crystallizing	crystallize	VERB
ajbmeb-1202	40	56	the	the	DET
ajbmeb-1202	40	57	problem	problem	NOUN
ajbmeb-1202	40	58	of	of	ADP
ajbmeb-1202	40	59	the	the	DET
ajbmeb-1202	40	60	study	study	NOUN
ajbmeb-1202	40	61	,	,	PUNCT
ajbmeb-1202	40	62	and	and	CCONJ
ajbmeb-1202	40	63	clarifying	clarify	VERB
ajbmeb-1202	40	64	the	the	DET
ajbmeb-1202	40	65	paragraphs	paragraph	NOUN
ajbmeb-1202	40	66	of	of	ADP
ajbmeb-1202	40	67	the	the	DET
ajbmeb-1202	40	68	questionnaire	questionnaire	NOUN
ajbmeb-1202	40	69	in	in	ADP
ajbmeb-1202	40	70	case	case	NOUN
ajbmeb-1202	40	71	of	of	ADP
ajbmeb-1202	40	72	need	need	NOUN
ajbmeb-1202	40	73	.	.	PUNCT
ajbmeb-1202	41	1	distribute	distribute	VERB
ajbmeb-1202	41	2	the	the	DET
ajbmeb-1202	41	3	questionnaires	questionnaire	NOUN
ajbmeb-1202	41	4	manually	manually	ADV
ajbmeb-1202	41	5	during	during	ADP
ajbmeb-1202	41	6	the	the	DET
ajbmeb-1202	41	7	field	field	NOUN
ajbmeb-1202	41	8	visits	visit	NOUN
ajbmeb-1202	41	9	.	.	PUNCT
ajbmeb-1202	42	1	1.5	1.5	NUM
ajbmeb-1202	42	2	limitations	limitation	NOUN
ajbmeb-1202	42	3	of	of	ADP
ajbmeb-1202	42	4	the	the	DET
ajbmeb-1202	42	5	study	study	NOUN
ajbmeb-1202	42	6	the	the	DET
ajbmeb-1202	42	7	limits	limit	NOUN
ajbmeb-1202	42	8	of	of	ADP
ajbmeb-1202	42	9	the	the	DET
ajbmeb-1202	42	10	current	current	ADJ
ajbmeb-1202	42	11	study	study	NOUN
ajbmeb-1202	42	12	include	include	VERB
ajbmeb-1202	42	13	four	four	NUM
ajbmeb-1202	42	14	limits	limit	NOUN
ajbmeb-1202	42	15	,	,	PUNCT
ajbmeb-1202	42	16	which	which	PRON
ajbmeb-1202	42	17	are	be	AUX
ajbmeb-1202	42	18	as	as	SCONJ
ajbmeb-1202	42	19	follows	follow	VERB
ajbmeb-1202	42	20	:	:	PUNCT
ajbmeb-1202	42	21	1	1	NUM
ajbmeb-1202	42	22	)	)	PUNCT
ajbmeb-1202	42	23	objective	objective	ADJ
ajbmeb-1202	42	24	limits	limit	NOUN
ajbmeb-1202	42	25	:	:	PUNCT
ajbmeb-1202	42	26	it	it	PRON
ajbmeb-1202	42	27	is	be	AUX
ajbmeb-1202	42	28	represented	represent	VERB
ajbmeb-1202	42	29	by	by	ADP
ajbmeb-1202	42	30	three	three	NUM
ajbmeb-1202	42	31	variables	variable	NOUN
ajbmeb-1202	42	32	,	,	PUNCT
ajbmeb-1202	42	33	which	which	PRON
ajbmeb-1202	42	34	are	be	AUX
ajbmeb-1202	42	35	(	(	PUNCT
ajbmeb-1202	42	36	electronic	electronic	ADJ
ajbmeb-1202	42	37	auditing	auditing	NOUN
ajbmeb-1202	42	38	,	,	PUNCT
ajbmeb-1202	42	39	outsourcing	outsource	VERB
ajbmeb-1202	42	40	internal	internal	ADJ
ajbmeb-1202	42	41	auditing	auditing	NOUN
ajbmeb-1202	42	42	,	,	PUNCT
ajbmeb-1202	42	43	and	and	CCONJ
ajbmeb-1202	42	44	auditing	auditing	NOUN
ajbmeb-1202	42	45	strategies	strategy	NOUN
ajbmeb-1202	42	46	)	)	PUNCT
ajbmeb-1202	42	47	.	.	PUNCT
ajbmeb-1202	43	1	2	2	X
ajbmeb-1202	43	2	)	)	PUNCT
ajbmeb-1202	43	3	spatial	spatial	ADJ
ajbmeb-1202	43	4	limits	limit	NOUN
ajbmeb-1202	43	5	:	:	PUNCT
ajbmeb-1202	43	6	it	it	PRON
ajbmeb-1202	43	7	is	be	AUX
ajbmeb-1202	43	8	related	relate	VERB
ajbmeb-1202	43	9	to	to	ADP
ajbmeb-1202	43	10	the	the	DET
ajbmeb-1202	43	11	field	field	NOUN
ajbmeb-1202	43	12	aspect	aspect	NOUN
ajbmeb-1202	43	13	of	of	ADP
ajbmeb-1202	43	14	the	the	DET
ajbmeb-1202	43	15	study	study	NOUN
ajbmeb-1202	43	16	to	to	PART
ajbmeb-1202	43	17	test	test	VERB
ajbmeb-1202	43	18	the	the	DET
ajbmeb-1202	43	19	hypotheses	hypothesis	NOUN
ajbmeb-1202	43	20	of	of	ADP
ajbmeb-1202	43	21	the	the	DET
ajbmeb-1202	43	22	study	study	NOUN
ajbmeb-1202	43	23	and	and	CCONJ
ajbmeb-1202	43	24	answer	answer	VERB
ajbmeb-1202	43	25	the	the	DET
ajbmeb-1202	43	26	research	research	NOUN
ajbmeb-1202	43	27	questions	question	NOUN
ajbmeb-1202	43	28	raised	raise	VERB
ajbmeb-1202	43	29	.	.	PUNCT
ajbmeb-1202	44	1	a	a	DET
ajbmeb-1202	44	2	group	group	NOUN
ajbmeb-1202	44	3	of	of	ADP
ajbmeb-1202	44	4	companies	company	NOUN
ajbmeb-1202	44	5	operating	operate	VERB
ajbmeb-1202	44	6	in	in	ADP
ajbmeb-1202	44	7	iraq	iraq	PROPN
ajbmeb-1202	44	8	were	be	AUX
ajbmeb-1202	44	9	selected	select	VERB
ajbmeb-1202	44	10	in	in	ADP
ajbmeb-1202	44	11	baghdad	baghdad	PROPN
ajbmeb-1202	44	12	governorate	governorate	PROPN
ajbmeb-1202	44	13	.	.	PUNCT
ajbmeb-1202	45	1	3	3	X
ajbmeb-1202	45	2	)	)	PUNCT
ajbmeb-1202	45	3	human	human	ADJ
ajbmeb-1202	45	4	limits	limit	NOUN
ajbmeb-1202	45	5	:	:	PUNCT
ajbmeb-1202	45	6	the	the	DET
ajbmeb-1202	45	7	limits	limit	NOUN
ajbmeb-1202	45	8	of	of	ADP
ajbmeb-1202	45	9	the	the	DET
ajbmeb-1202	45	10	human	human	ADJ
ajbmeb-1202	45	11	study	study	NOUN
ajbmeb-1202	45	12	included	include	VERB
ajbmeb-1202	45	13	a	a	DET
ajbmeb-1202	45	14	sample	sample	NOUN
ajbmeb-1202	45	15	of	of	ADP
ajbmeb-1202	45	16	workers	worker	NOUN
ajbmeb-1202	45	17	in	in	ADP
ajbmeb-1202	45	18	industrial	industrial	ADJ
ajbmeb-1202	45	19	companies	company	NOUN
ajbmeb-1202	45	20	operating	operate	VERB
ajbmeb-1202	45	21	in	in	ADP
ajbmeb-1202	45	22	iraq	iraq	PROPN
ajbmeb-1202	45	23	under	under	ADP
ajbmeb-1202	45	24	study	study	NOUN
ajbmeb-1202	45	25	and	and	CCONJ
ajbmeb-1202	45	26	included	include	VERB
ajbmeb-1202	45	27	(	(	PUNCT
ajbmeb-1202	45	28	accountants	accountant	NOUN
ajbmeb-1202	45	29	and	and	CCONJ
ajbmeb-1202	45	30	auditors	auditor	NOUN
ajbmeb-1202	45	31	)	)	PUNCT
ajbmeb-1202	45	32	.	.	PUNCT
ajbmeb-1202	46	1	2	2	X
ajbmeb-1202	46	2	.	.	X
ajbmeb-1202	46	3	theoretical	theoretical	ADJ
ajbmeb-1202	46	4	review	review	NOUN
ajbmeb-1202	46	5	2.1	2.1	NUM
ajbmeb-1202	46	6	the	the	DET
ajbmeb-1202	46	7	concept	concept	NOUN
ajbmeb-1202	46	8	of	of	ADP
ajbmeb-1202	46	9	electronic	electronic	ADJ
ajbmeb-1202	46	10	audit	audit	NOUN
ajbmeb-1202	46	11	the	the	DET
ajbmeb-1202	46	12	shift	shift	NOUN
ajbmeb-1202	46	13	from	from	ADP
ajbmeb-1202	46	14	the	the	DET
ajbmeb-1202	46	15	manual	manual	ADJ
ajbmeb-1202	46	16	system	system	NOUN
ajbmeb-1202	46	17	to	to	ADP
ajbmeb-1202	46	18	the	the	DET
ajbmeb-1202	46	19	electronic	electronic	ADJ
ajbmeb-1202	46	20	auditing	auditing	NOUN
ajbmeb-1202	46	21	system	system	NOUN
ajbmeb-1202	46	22	has	have	AUX
ajbmeb-1202	46	23	become	become	VERB
ajbmeb-1202	46	24	an	an	DET
ajbmeb-1202	46	25	indispensable	indispensable	ADJ
ajbmeb-1202	46	26	necessity	necessity	NOUN
ajbmeb-1202	46	27	for	for	ADP
ajbmeb-1202	46	28	the	the	DET
ajbmeb-1202	46	29	advancement	advancement	NOUN
ajbmeb-1202	46	30	of	of	ADP
ajbmeb-1202	46	31	the	the	DET
ajbmeb-1202	46	32	auditing	auditing	NOUN
ajbmeb-1202	46	33	process	process	NOUN
ajbmeb-1202	46	34	and	and	CCONJ
ajbmeb-1202	46	35	its	its	PRON
ajbmeb-1202	46	36	entry	entry	NOUN
ajbmeb-1202	46	37	into	into	ADP
ajbmeb-1202	46	38	the	the	DET
ajbmeb-1202	46	39	era	era	NOUN
ajbmeb-1202	46	40	of	of	ADP
ajbmeb-1202	46	41	technology	technology	NOUN
ajbmeb-1202	46	42	.	.	PUNCT
ajbmeb-1202	47	1	therefore	therefore	ADV
ajbmeb-1202	47	2	,	,	PUNCT
ajbmeb-1202	47	3	the	the	DET
ajbmeb-1202	47	4	first	first	ADJ
ajbmeb-1202	47	5	use	use	NOUN
ajbmeb-1202	47	6	of	of	ADP
ajbmeb-1202	47	7	the	the	DET
ajbmeb-1202	47	8	electronic	electronic	ADJ
ajbmeb-1202	47	9	accounting	accounting	NOUN
ajbmeb-1202	47	10	system	system	NOUN
ajbmeb-1202	47	11	was	be	AUX
ajbmeb-1202	47	12	in	in	ADP
ajbmeb-1202	47	13	1954	1954	NUM
ajbmeb-1202	47	14	,	,	PUNCT
ajbmeb-1202	47	15	when	when	SCONJ
ajbmeb-1202	47	16	at	at	ADP
ajbmeb-1202	47	17	that	that	DET
ajbmeb-1202	47	18	time	time	NOUN
ajbmeb-1202	47	19	the	the	DET
ajbmeb-1202	47	20	devices	device	NOUN
ajbmeb-1202	47	21	used	use	VERB
ajbmeb-1202	47	22	in	in	ADP
ajbmeb-1202	47	23	the	the	DET
ajbmeb-1202	47	24	accounting	accounting	NOUN
ajbmeb-1202	47	25	work	work	NOUN
ajbmeb-1202	47	26	were	be	AUX
ajbmeb-1202	47	27	the	the	DET
ajbmeb-1202	47	28	main	main	ADJ
ajbmeb-1202	47	29	computer	computer	NOUN
ajbmeb-1202	47	30	devices	device	NOUN
ajbmeb-1202	47	31	,	,	PUNCT
ajbmeb-1202	47	32	and	and	CCONJ
ajbmeb-1202	47	33	at	at	ADP
ajbmeb-1202	47	34	that	that	DET
ajbmeb-1202	47	35	time	time	NOUN
ajbmeb-1202	47	36	there	there	PRON
ajbmeb-1202	47	37	were	be	VERB
ajbmeb-1202	47	38	few	few	ADJ
ajbmeb-1202	47	39	individuals	individual	NOUN
ajbmeb-1202	47	40	they	they	PRON
ajbmeb-1202	47	41	have	have	VERB
ajbmeb-1202	47	42	the	the	DET
ajbmeb-1202	47	43	skill	skill	NOUN
ajbmeb-1202	47	44	and	and	CCONJ
ajbmeb-1202	47	45	ability	ability	NOUN
ajbmeb-1202	47	46	to	to	PART
ajbmeb-1202	47	47	use	use	VERB
ajbmeb-1202	47	48	the	the	DET
ajbmeb-1202	47	49	computer	computer	NOUN
ajbmeb-1202	47	50	and	and	CCONJ
ajbmeb-1202	47	51	during	during	ADP
ajbmeb-1202	47	52	the	the	DET
ajbmeb-1202	47	53	period	period	NOUN
ajbmeb-1202	47	54	from	from	ADP
ajbmeb-1202	47	55	1954	1954	NUM
ajbmeb-1202	47	56	to	to	ADP
ajbmeb-1202	47	57	1960	1960	NUM
ajbmeb-1202	47	58	the	the	DET
ajbmeb-1202	47	59	auditing	auditing	NOUN
ajbmeb-1202	47	60	profession	profession	NOUN
ajbmeb-1202	47	61	was	be	AUX
ajbmeb-1202	47	62	still	still	ADV
ajbmeb-1202	47	63	dependent	dependent	ADJ
ajbmeb-1202	47	64	on	on	ADP
ajbmeb-1202	47	65	the	the	DET
ajbmeb-1202	47	66	computer	computer	NOUN
ajbmeb-1202	47	67	auditing	auditing	NOUN
ajbmeb-1202	47	68	method	method	NOUN
ajbmeb-1202	47	69	(	(	PUNCT
ajbmeb-1202	47	70	khadash	khadash	PROPN
ajbmeb-1202	47	71	et	et	PROPN
ajbmeb-1202	47	72	al	al	PROPN
ajbmeb-1202	47	73	,	,	PUNCT
ajbmeb-1202	47	74	2014	2014	NUM
ajbmeb-1202	47	75	)	)	PUNCT
ajbmeb-1202	47	76	.	.	PUNCT
ajbmeb-1202	48	1	the	the	DET
ajbmeb-1202	48	2	change	change	NOUN
ajbmeb-1202	48	3	in	in	ADP
ajbmeb-1202	48	4	auditing	auditing	NOUN
ajbmeb-1202	48	5	methods	method	NOUN
ajbmeb-1202	48	6	began	begin	VERB
ajbmeb-1202	48	7	in	in	ADP
ajbmeb-1202	48	8	the	the	DET
ajbmeb-1202	48	9	mid	mid	NOUN
ajbmeb-1202	48	10	-	-	NOUN
ajbmeb-1202	48	11	sixties	sixty	NOUN
ajbmeb-1202	48	12	of	of	ADP
ajbmeb-1202	48	13	the	the	DET
ajbmeb-1202	48	14	last	last	ADJ
ajbmeb-1202	48	15	century	century	NOUN
ajbmeb-1202	48	16	,	,	PUNCT
ajbmeb-1202	48	17	coinciding	coincide	VERB
ajbmeb-1202	48	18	with	with	ADP
ajbmeb-1202	48	19	the	the	DET
ajbmeb-1202	48	20	introduction	introduction	NOUN
ajbmeb-1202	48	21	of	of	ADP
ajbmeb-1202	48	22	new	new	ADJ
ajbmeb-1202	48	23	machines	machine	NOUN
ajbmeb-1202	48	24	that	that	PRON
ajbmeb-1202	48	25	are	be	AUX
ajbmeb-1202	48	26	small	small	ADJ
ajbmeb-1202	48	27	in	in	ADP
ajbmeb-1202	48	28	size	size	NOUN
ajbmeb-1202	48	29	and	and	CCONJ
ajbmeb-1202	48	30	less	less	ADV
ajbmeb-1202	48	31	costly	costly	ADJ
ajbmeb-1202	48	32	.	.	PUNCT
ajbmeb-1202	49	1	the	the	DET
ajbmeb-1202	49	2	method	method	NOUN
ajbmeb-1202	49	3	of	of	ADP
ajbmeb-1202	49	4	data	datum	NOUN
ajbmeb-1202	49	5	storage	storage	NOUN
ajbmeb-1202	49	6	,	,	PUNCT
ajbmeb-1202	49	7	retrieval	retrieval	NOUN
ajbmeb-1202	49	8	,	,	PUNCT
ajbmeb-1202	49	9	processing	processing	NOUN
ajbmeb-1202	49	10	and	and	CCONJ
ajbmeb-1202	49	11	control	control	NOUN
ajbmeb-1202	49	12	over	over	ADP
ajbmeb-1202	49	13	it	it	PRON
ajbmeb-1202	49	14	.	.	PUNCT
ajbmeb-1202	50	1	in	in	ADP
ajbmeb-1202	50	2	1968	1968	NUM
ajbmeb-1202	50	3	,	,	PUNCT
ajbmeb-1202	50	4	the	the	DET
ajbmeb-1202	50	5	american	american	PROPN
ajbmeb-1202	50	6	institute	institute	PROPN
ajbmeb-1202	50	7	of	of	ADP
ajbmeb-1202	50	8	certified	certify	VERB
ajbmeb-1202	50	9	public	public	ADJ
ajbmeb-1202	50	10	accountants	accountant	NOUN
ajbmeb-1202	50	11	developed	develop	VERB
ajbmeb-1202	50	12	data	datum	NOUN
ajbmeb-1202	50	13	auditing	auditing	NOUN
ajbmeb-1202	50	14	and	and	CCONJ
ajbmeb-1202	50	15	electronic	electronic	ADJ
ajbmeb-1202	50	16	processing	processing	NOUN
ajbmeb-1202	50	17	.	.	PUNCT
ajbmeb-1202	51	1	as	as	ADP
ajbmeb-1202	51	2	a	a	DET
ajbmeb-1202	51	3	result	result	NOUN
ajbmeb-1202	51	4	,	,	PUNCT
ajbmeb-1202	51	5	an	an	DET
ajbmeb-1202	51	6	association	association	NOUN
ajbmeb-1202	51	7	was	be	AUX
ajbmeb-1202	51	8	formed	form	VERB
ajbmeb-1202	51	9	for	for	ADP
ajbmeb-1202	51	10	this	this	DET
ajbmeb-1202	51	11	task	task	NOUN
ajbmeb-1202	51	12	,	,	PUNCT
ajbmeb-1202	51	13	and	and	CCONJ
ajbmeb-1202	51	14	they	they	PRON
ajbmeb-1202	51	15	called	call	VERB
ajbmeb-1202	51	16	it	it	PRON
ajbmeb-1202	51	17	the	the	DET
ajbmeb-1202	51	18	electronic	electronic	ADJ
ajbmeb-1202	51	19	data	datum	NOUN
ajbmeb-1202	51	20	processing	processing	NOUN
ajbmeb-1202	51	21	auditors	auditor	NOUN
ajbmeb-1202	51	22	association	association	NOUN
ajbmeb-1202	51	23	.	.	PUNCT
ajbmeb-1202	52	1	1977	1977	NUM
ajbmeb-1202	52	2	the	the	DET
ajbmeb-1202	52	3	first	first	ADJ
ajbmeb-1202	52	4	edition	edition	NOUN
ajbmeb-1202	52	5	of	of	ADP
ajbmeb-1202	52	6	the	the	DET
ajbmeb-1202	52	7	objectives	objective	NOUN
ajbmeb-1202	52	8	of	of	ADP
ajbmeb-1202	52	9	information	information	NOUN
ajbmeb-1202	52	10	audit	audit	NOUN
ajbmeb-1202	52	11	control	control	NOUN
ajbmeb-1202	52	12	,	,	PUNCT
ajbmeb-1202	52	13	now	now	ADV
ajbmeb-1202	52	14	known	know	VERB
ajbmeb-1202	52	15	as	as	ADP
ajbmeb-1202	52	16	(	(	PUNCT
ajbmeb-1202	52	17	cobit	cobit	NOUN
ajbmeb-1202	52	18	)	)	PUNCT
ajbmeb-1202	52	19	,	,	PUNCT
ajbmeb-1202	52	20	was	be	AUX
ajbmeb-1202	52	21	issued	issue	VERB
ajbmeb-1202	52	22	.	.	PUNCT
ajbmeb-1202	53	1	the	the	DET
ajbmeb-1202	53	2	objectives	objective	NOUN
ajbmeb-1202	53	3	of	of	ADP
ajbmeb-1202	53	4	information	information	NOUN
ajbmeb-1202	53	5	control	control	NOUN
ajbmeb-1202	53	6	and	and	CCONJ
ajbmeb-1202	53	7	related	related	ADJ
ajbmeb-1202	53	8	technology	technology	NOUN
ajbmeb-1202	53	9	are	be	AUX
ajbmeb-1202	53	10	a	a	DET
ajbmeb-1202	53	11	set	set	NOUN
ajbmeb-1202	53	12	of	of	ADP
ajbmeb-1202	53	13	special	special	ADJ
ajbmeb-1202	53	14	objectives	objective	NOUN
ajbmeb-1202	53	15	for	for	ADP
ajbmeb-1202	53	16	information	information	NOUN
ajbmeb-1202	53	17	technology	technology	NOUN
ajbmeb-1202	53	18	control	control	NOUN
ajbmeb-1202	53	19	that	that	PRON
ajbmeb-1202	53	20	are	be	AUX
ajbmeb-1202	53	21	generally	generally	ADV
ajbmeb-1202	53	22	accepted	accept	VERB
ajbmeb-1202	53	23	by	by	ADP
ajbmeb-1202	53	24	information	information	NOUN
ajbmeb-1202	53	25	technology	technology	NOUN
ajbmeb-1202	53	26	auditors	auditor	NOUN
ajbmeb-1202	53	27	.	.	PUNCT
ajbmeb-1202	54	1	in	in	ADP
ajbmeb-1202	54	2	1994	1994	NUM
ajbmeb-1202	54	3	,	,	PUNCT
ajbmeb-1202	54	4	the	the	DET
ajbmeb-1202	54	5	association	association	NOUN
ajbmeb-1202	54	6	changed	change	VERB
ajbmeb-1202	54	7	its	its	PRON
ajbmeb-1202	54	8	name	name	NOUN
ajbmeb-1202	54	9	and	and	CCONJ
ajbmeb-1202	54	10	turned	turn	VERB
ajbmeb-1202	54	11	into	into	ADP
ajbmeb-1202	54	12	the	the	DET
ajbmeb-1202	54	13	association	association	NOUN
ajbmeb-1202	54	14	for	for	ADP
ajbmeb-1202	54	15	control	control	NOUN
ajbmeb-1202	54	16	and	and	CCONJ
ajbmeb-1202	54	17	audit	audit	NOUN
ajbmeb-1202	54	18	of	of	ADP
ajbmeb-1202	54	19	information	information	NOUN
ajbmeb-1202	54	20	systems	system	NOUN
ajbmeb-1202	54	21	.	.	PUNCT
ajbmeb-1202	55	1	(	(	PUNCT
ajbmeb-1202	55	2	bible	bible	PROPN
ajbmeb-1202	55	3	et	et	PROPN
ajbmeb-1202	55	4	al	al	PROPN
ajbmeb-1202	55	5	,	,	PUNCT
ajbmeb-1202	55	6	2015	2015	NUM
ajbmeb-1202	55	7	)	)	PUNCT
ajbmeb-1202	55	8	.	.	PUNCT
ajbmeb-1202	56	1	it	it	PRON
ajbmeb-1202	56	2	has	have	AUX
ajbmeb-1202	56	3	become	become	VERB
ajbmeb-1202	56	4	the	the	DET
ajbmeb-1202	56	5	dominant	dominant	ADJ
ajbmeb-1202	56	6	feature	feature	NOUN
ajbmeb-1202	56	7	of	of	ADP
ajbmeb-1202	56	8	many	many	ADJ
ajbmeb-1202	56	9	modern	modern	ADJ
ajbmeb-1202	56	10	organizations	organization	NOUN
ajbmeb-1202	56	11	using	use	VERB
ajbmeb-1202	56	12	technology	technology	NOUN
ajbmeb-1202	56	13	in	in	ADP
ajbmeb-1202	56	14	conducting	conduct	VERB
ajbmeb-1202	56	15	their	their	PRON
ajbmeb-1202	56	16	business	business	NOUN
ajbmeb-1202	56	17	and	and	CCONJ
ajbmeb-1202	56	18	processing	process	VERB
ajbmeb-1202	56	19	their	their	PRON
ajbmeb-1202	56	20	data	datum	NOUN
ajbmeb-1202	56	21	,	,	PUNCT
ajbmeb-1202	56	22	as	as	SCONJ
ajbmeb-1202	56	23	it	it	PRON
ajbmeb-1202	56	24	helps	help	VERB
ajbmeb-1202	56	25	in	in	ADP
ajbmeb-1202	56	26	building	build	VERB
ajbmeb-1202	56	27	successful	successful	ADJ
ajbmeb-1202	56	28	institutions	institution	NOUN
ajbmeb-1202	56	29	,	,	PUNCT
ajbmeb-1202	56	30	and	and	CCONJ
ajbmeb-1202	56	31	helps	help	VERB
ajbmeb-1202	56	32	them	they	PRON
ajbmeb-1202	56	33	build	build	VERB
ajbmeb-1202	56	34	american	american	ADJ
ajbmeb-1202	56	35	journal	journal	PROPN
ajbmeb-1202	56	36	of	of	ADP
ajbmeb-1202	56	37	business	business	NOUN
ajbmeb-1202	56	38	management	management	NOUN
ajbmeb-1202	56	39	,	,	PUNCT
ajbmeb-1202	56	40	economics	economic	NOUN
ajbmeb-1202	56	41	and	and	CCONJ
ajbmeb-1202	56	42	banking	banking	NOUN
ajbmeb-1202	56	43	volume	volume	NOUN
ajbmeb-1202	56	44	16	16	NUM
ajbmeb-1202	56	45	sep	sep	PROPN
ajbmeb-1202	56	46	,	,	PUNCT
ajbmeb-1202	56	47	2023	2023	NUM
ajbmeb-1202	56	48	p	p	NOUN
ajbmeb-1202	57	1	a	a	DET
ajbmeb-1202	57	2	g	g	NOUN
ajbmeb-1202	57	3	e	e	NOUN
ajbmeb-1202	57	4	|	|	ADV
ajbmeb-1202	57	5	99	99	NUM
ajbmeb-1202	57	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	57	7	distinguished	distinguish	VERB
ajbmeb-1202	57	8	relationships	relationship	NOUN
ajbmeb-1202	57	9	with	with	ADP
ajbmeb-1202	57	10	their	their	PRON
ajbmeb-1202	57	11	customers	customer	NOUN
ajbmeb-1202	57	12	,	,	PUNCT
ajbmeb-1202	57	13	thus	thus	ADV
ajbmeb-1202	57	14	increasing	increase	VERB
ajbmeb-1202	57	15	their	their	PRON
ajbmeb-1202	57	16	market	market	NOUN
ajbmeb-1202	57	17	share	share	NOUN
ajbmeb-1202	57	18	,	,	PUNCT
ajbmeb-1202	57	19	and	and	CCONJ
ajbmeb-1202	57	20	it	it	PRON
ajbmeb-1202	57	21	also	also	ADV
ajbmeb-1202	57	22	helps	help	VERB
ajbmeb-1202	57	23	in	in	ADP
ajbmeb-1202	57	24	the	the	DET
ajbmeb-1202	57	25	decision	decision	NOUN
ajbmeb-1202	57	26	-	-	PUNCT
ajbmeb-1202	57	27	making	make	VERB
ajbmeb-1202	57	28	process	process	NOUN
ajbmeb-1202	57	29	,	,	PUNCT
ajbmeb-1202	57	30	improving	improve	VERB
ajbmeb-1202	57	31	productivity	productivity	NOUN
ajbmeb-1202	57	32	,	,	PUNCT
ajbmeb-1202	57	33	and	and	CCONJ
ajbmeb-1202	57	34	encouraging	encourage	VERB
ajbmeb-1202	57	35	global	global	ADJ
ajbmeb-1202	57	36	competition	competition	NOUN
ajbmeb-1202	57	37	(	(	PUNCT
ajbmeb-1202	57	38	alter	alter	NOUN
ajbmeb-1202	57	39	,	,	PUNCT
ajbmeb-1202	57	40	1999	1999	NUM
ajbmeb-1202	57	41	)	)	PUNCT
ajbmeb-1202	57	42	these	these	DET
ajbmeb-1202	57	43	developments	development	NOUN
ajbmeb-1202	57	44	in	in	ADP
ajbmeb-1202	57	45	information	information	NOUN
ajbmeb-1202	57	46	technology	technology	NOUN
ajbmeb-1202	57	47	put	put	VERB
ajbmeb-1202	57	48	the	the	DET
ajbmeb-1202	57	49	profession	profession	NOUN
ajbmeb-1202	57	50	the	the	DET
ajbmeb-1202	57	51	auditing	auditing	NOUN
ajbmeb-1202	57	52	profession	profession	NOUN
ajbmeb-1202	57	53	in	in	ADP
ajbmeb-1202	57	54	front	front	NOUN
ajbmeb-1202	57	55	of	of	ADP
ajbmeb-1202	57	56	a	a	DET
ajbmeb-1202	57	57	major	major	ADJ
ajbmeb-1202	57	58	challenge	challenge	NOUN
ajbmeb-1202	57	59	to	to	PART
ajbmeb-1202	57	60	develop	develop	VERB
ajbmeb-1202	57	61	its	its	PRON
ajbmeb-1202	57	62	tools	tool	NOUN
ajbmeb-1202	57	63	and	and	CCONJ
ajbmeb-1202	57	64	methods	method	NOUN
ajbmeb-1202	57	65	to	to	PART
ajbmeb-1202	57	66	continue	continue	VERB
ajbmeb-1202	57	67	providing	provide	VERB
ajbmeb-1202	57	68	its	its	PRON
ajbmeb-1202	57	69	services	service	NOUN
ajbmeb-1202	57	70	with	with	ADP
ajbmeb-1202	57	71	high	high	ADJ
ajbmeb-1202	57	72	quality	quality	NOUN
ajbmeb-1202	57	73	,	,	PUNCT
ajbmeb-1202	57	74	so	so	CCONJ
ajbmeb-1202	57	75	what	what	PRON
ajbmeb-1202	57	76	is	be	AUX
ajbmeb-1202	57	77	known	know	VERB
ajbmeb-1202	57	78	as	as	ADP
ajbmeb-1202	57	79	electronic	electronic	ADJ
ajbmeb-1202	57	80	auditing	auditing	NOUN
ajbmeb-1202	57	81	,	,	PUNCT
ajbmeb-1202	57	82	or	or	CCONJ
ajbmeb-1202	57	83	computer	computer	NOUN
ajbmeb-1202	57	84	auditing	auditing	NOUN
ajbmeb-1202	57	85	,	,	PUNCT
ajbmeb-1202	57	86	appeared	appear	VERB
ajbmeb-1202	57	87	.	.	PUNCT
ajbmeb-1202	58	1	this	this	DET
ajbmeb-1202	58	2	technology	technology	NOUN
ajbmeb-1202	58	3	will	will	AUX
ajbmeb-1202	58	4	help	help	VERB
ajbmeb-1202	58	5	the	the	DET
ajbmeb-1202	58	6	profession	profession	NOUN
ajbmeb-1202	58	7	,	,	PUNCT
ajbmeb-1202	58	8	he	he	PRON
ajbmeb-1202	58	9	said	say	VERB
ajbmeb-1202	58	10	.	.	PUNCT
ajbmeb-1202	59	1	(	(	PUNCT
ajbmeb-1202	59	2	wali	wali	PROPN
ajbmeb-1202	59	3	et	et	PROPN
ajbmeb-1202	59	4	al	al	PROPN
ajbmeb-1202	59	5	,	,	PUNCT
ajbmeb-1202	59	6	2021	2021	NUM
ajbmeb-1202	59	7	)	)	PUNCT
ajbmeb-1202	59	8	in	in	ADP
ajbmeb-1202	59	9	overcoming	overcome	VERB
ajbmeb-1202	59	10	some	some	DET
ajbmeb-1202	59	11	aspects	aspect	NOUN
ajbmeb-1202	59	12	of	of	ADP
ajbmeb-1202	59	13	human	human	ADJ
ajbmeb-1202	59	14	shortcomings	shortcoming	NOUN
ajbmeb-1202	59	15	if	if	SCONJ
ajbmeb-1202	59	16	appropriate	appropriate	ADJ
ajbmeb-1202	59	17	professional	professional	ADJ
ajbmeb-1202	59	18	judgment	judgment	NOUN
ajbmeb-1202	59	19	is	be	AUX
ajbmeb-1202	59	20	exercised	exercise	VERB
ajbmeb-1202	59	21	.	.	PUNCT
ajbmeb-1202	60	1	not	not	PART
ajbmeb-1202	60	2	only	only	ADV
ajbmeb-1202	60	3	that	that	PRON
ajbmeb-1202	60	4	,	,	PUNCT
ajbmeb-1202	60	5	but	but	CCONJ
ajbmeb-1202	60	6	also	also	ADV
ajbmeb-1202	60	7	this	this	DET
ajbmeb-1202	60	8	technology	technology	NOUN
ajbmeb-1202	60	9	put	put	VERB
ajbmeb-1202	60	10	the	the	DET
ajbmeb-1202	60	11	security	security	NOUN
ajbmeb-1202	60	12	and	and	CCONJ
ajbmeb-1202	60	13	safety	safety	NOUN
ajbmeb-1202	60	14	of	of	ADP
ajbmeb-1202	60	15	these	these	DET
ajbmeb-1202	60	16	organizations	organization	NOUN
ajbmeb-1202	60	17	at	at	ADP
ajbmeb-1202	60	18	stake	stake	NOUN
ajbmeb-1202	60	19	;	;	PUNCT
ajbmeb-1202	60	20	this	this	PRON
ajbmeb-1202	60	21	required	require	VERB
ajbmeb-1202	60	22	them	they	PRON
ajbmeb-1202	60	23	to	to	PART
ajbmeb-1202	60	24	put	put	VERB
ajbmeb-1202	60	25	in	in	ADP
ajbmeb-1202	60	26	place	place	NOUN
ajbmeb-1202	60	27	several	several	ADJ
ajbmeb-1202	60	28	security	security	NOUN
ajbmeb-1202	60	29	measures	measure	NOUN
ajbmeb-1202	60	30	that	that	PRON
ajbmeb-1202	60	31	accompanied	accompany	VERB
ajbmeb-1202	60	32	the	the	DET
ajbmeb-1202	60	33	use	use	NOUN
ajbmeb-1202	60	34	of	of	ADP
ajbmeb-1202	60	35	this	this	DET
ajbmeb-1202	60	36	technology	technology	NOUN
ajbmeb-1202	60	37	in	in	ADP
ajbmeb-1202	60	38	order	order	NOUN
ajbmeb-1202	60	39	to	to	PART
ajbmeb-1202	60	40	protect	protect	VERB
ajbmeb-1202	60	41	their	their	PRON
ajbmeb-1202	60	42	valuable	valuable	ADJ
ajbmeb-1202	60	43	information	information	NOUN
ajbmeb-1202	60	44	(	(	PUNCT
ajbmeb-1202	60	45	bierstaker	bierstaker	NOUN
ajbmeb-1202	60	46	et	et	PROPN
ajbmeb-1202	60	47	al	al	PROPN
ajbmeb-1202	60	48	,	,	PUNCT
ajbmeb-1202	60	49	2011	2011	NUM
ajbmeb-1202	60	50	)	)	PUNCT
ajbmeb-1202	60	51	.	.	PUNCT
ajbmeb-1202	61	1	having	have	VERB
ajbmeb-1202	61	2	careful	careful	ADJ
ajbmeb-1202	61	3	security	security	NOUN
ajbmeb-1202	61	4	and	and	CCONJ
ajbmeb-1202	61	5	oversight	oversight	NOUN
ajbmeb-1202	61	6	of	of	ADP
ajbmeb-1202	61	7	information	information	NOUN
ajbmeb-1202	61	8	resources	resource	NOUN
ajbmeb-1202	61	9	relating	relate	VERB
ajbmeb-1202	61	10	to	to	ADP
ajbmeb-1202	61	11	the	the	DET
ajbmeb-1202	61	12	company	company	NOUN
ajbmeb-1202	61	13	should	should	AUX
ajbmeb-1202	61	14	be	be	AUX
ajbmeb-1202	61	15	a	a	DET
ajbmeb-1202	61	16	priority	priority	NOUN
ajbmeb-1202	61	17	for	for	ADP
ajbmeb-1202	61	18	the	the	DET
ajbmeb-1202	61	19	top	top	ADJ
ajbmeb-1202	61	20	management	management	NOUN
ajbmeb-1202	61	21	.	.	PUNCT
ajbmeb-1202	62	1	although	although	SCONJ
ajbmeb-1202	62	2	the	the	DET
ajbmeb-1202	62	3	objectives	objective	NOUN
ajbmeb-1202	62	4	of	of	ADP
ajbmeb-1202	62	5	control	control	NOUN
ajbmeb-1202	62	6	remained	remain	VERB
ajbmeb-1202	62	7	similar	similar	ADJ
ajbmeb-1202	62	8	in	in	ADP
ajbmeb-1202	62	9	light	light	NOUN
ajbmeb-1202	62	10	of	of	ADP
ajbmeb-1202	62	11	the	the	DET
ajbmeb-1202	62	12	use	use	NOUN
ajbmeb-1202	62	13	of	of	ADP
ajbmeb-1202	62	14	information	information	NOUN
ajbmeb-1202	62	15	technology	technology	NOUN
ajbmeb-1202	62	16	,	,	PUNCT
ajbmeb-1202	62	17	the	the	DET
ajbmeb-1202	62	18	methods	method	NOUN
ajbmeb-1202	62	19	of	of	ADP
ajbmeb-1202	62	20	control	control	NOUN
ajbmeb-1202	62	21	and	and	CCONJ
ajbmeb-1202	62	22	security	security	NOUN
ajbmeb-1202	62	23	have	have	AUX
ajbmeb-1202	62	24	changed	change	VERB
ajbmeb-1202	62	25	fundamentally	fundamentally	ADV
ajbmeb-1202	62	26	in	in	ADP
ajbmeb-1202	62	27	light	light	NOUN
ajbmeb-1202	62	28	of	of	ADP
ajbmeb-1202	62	29	developments	development	NOUN
ajbmeb-1202	62	30	in	in	ADP
ajbmeb-1202	62	31	electronic	electronic	ADJ
ajbmeb-1202	62	32	commerce	commerce	NOUN
ajbmeb-1202	62	33	and	and	CCONJ
ajbmeb-1202	62	34	information	information	NOUN
ajbmeb-1202	62	35	technology	technology	NOUN
ajbmeb-1202	62	36	(	(	PUNCT
ajbmeb-1202	62	37	romney	romney	PROPN
ajbmeb-1202	62	38	&	&	CCONJ
ajbmeb-1202	62	39	steinbart	steinbart	NOUN
ajbmeb-1202	62	40	,	,	PUNCT
ajbmeb-1202	62	41	2006	2006	NUM
ajbmeb-1202	62	42	)	)	PUNCT
ajbmeb-1202	62	43	.	.	PUNCT
ajbmeb-1202	63	1	at	at	ADP
ajbmeb-1202	63	2	the	the	DET
ajbmeb-1202	63	3	outset	outset	NOUN
ajbmeb-1202	63	4	,	,	PUNCT
ajbmeb-1202	63	5	it	it	PRON
ajbmeb-1202	63	6	must	must	AUX
ajbmeb-1202	63	7	be	be	AUX
ajbmeb-1202	63	8	taken	take	VERB
ajbmeb-1202	63	9	into	into	ADP
ajbmeb-1202	63	10	account	account	NOUN
ajbmeb-1202	63	11	that	that	SCONJ
ajbmeb-1202	63	12	the	the	DET
ajbmeb-1202	63	13	objectives	objective	NOUN
ajbmeb-1202	63	14	of	of	ADP
ajbmeb-1202	63	15	the	the	DET
ajbmeb-1202	63	16	systems	system	NOUN
ajbmeb-1202	63	17	and	and	CCONJ
ajbmeb-1202	63	18	the	the	DET
ajbmeb-1202	63	19	objectives	objective	NOUN
ajbmeb-1202	63	20	of	of	ADP
ajbmeb-1202	63	21	auditing	auditing	NOUN
ajbmeb-1202	63	22	are	be	AUX
ajbmeb-1202	63	23	the	the	DET
ajbmeb-1202	63	24	same	same	ADJ
ajbmeb-1202	63	25	,	,	PUNCT
ajbmeb-1202	63	26	and	and	CCONJ
ajbmeb-1202	63	27	are	be	AUX
ajbmeb-1202	63	28	not	not	PART
ajbmeb-1202	63	29	affected	affect	VERB
ajbmeb-1202	63	30	by	by	ADP
ajbmeb-1202	63	31	the	the	DET
ajbmeb-1202	63	32	method	method	NOUN
ajbmeb-1202	63	33	of	of	ADP
ajbmeb-1202	63	34	data	datum	NOUN
ajbmeb-1202	63	35	operation	operation	NOUN
ajbmeb-1202	63	36	,	,	PUNCT
ajbmeb-1202	63	37	whether	whether	SCONJ
ajbmeb-1202	63	38	it	it	PRON
ajbmeb-1202	63	39	is	be	AUX
ajbmeb-1202	63	40	manual	manual	ADJ
ajbmeb-1202	63	41	or	or	CCONJ
ajbmeb-1202	63	42	automated	automate	VERB
ajbmeb-1202	63	43	.	.	PUNCT
ajbmeb-1202	64	1	likewise	likewise	ADV
ajbmeb-1202	64	2	,	,	PUNCT
ajbmeb-1202	64	3	the	the	DET
ajbmeb-1202	64	4	scope	scope	NOUN
ajbmeb-1202	64	5	of	of	ADP
ajbmeb-1202	64	6	the	the	DET
ajbmeb-1202	64	7	audit	audit	NOUN
ajbmeb-1202	64	8	does	do	AUX
ajbmeb-1202	64	9	not	not	PART
ajbmeb-1202	64	10	change	change	VERB
ajbmeb-1202	64	11	under	under	ADP
ajbmeb-1202	64	12	the	the	DET
ajbmeb-1202	64	13	computerized	computerized	ADJ
ajbmeb-1202	64	14	information	information	NOUN
ajbmeb-1202	64	15	system	system	NOUN
ajbmeb-1202	64	16	(	(	PUNCT
ajbmeb-1202	64	17	thneibat	thneibat	NOUN
ajbmeb-1202	64	18	,	,	PUNCT
ajbmeb-1202	64	19	2006	2006	NUM
ajbmeb-1202	64	20	)	)	PUNCT
ajbmeb-1202	64	21	.	.	PUNCT
ajbmeb-1202	65	1	with	with	ADP
ajbmeb-1202	65	2	regard	regard	NOUN
ajbmeb-1202	65	3	to	to	ADP
ajbmeb-1202	65	4	the	the	DET
ajbmeb-1202	65	5	use	use	NOUN
ajbmeb-1202	65	6	of	of	ADP
ajbmeb-1202	65	7	information	information	NOUN
ajbmeb-1202	65	8	technology	technology	NOUN
ajbmeb-1202	65	9	in	in	ADP
ajbmeb-1202	65	10	the	the	DET
ajbmeb-1202	65	11	audit	audit	NOUN
ajbmeb-1202	65	12	process	process	NOUN
ajbmeb-1202	65	13	,	,	PUNCT
ajbmeb-1202	65	14	which	which	PRON
ajbmeb-1202	65	15	is	be	AUX
ajbmeb-1202	65	16	called	call	VERB
ajbmeb-1202	65	17	audit	audit	NOUN
ajbmeb-1202	65	18	automation	automation	NOUN
ajbmeb-1202	65	19	or	or	CCONJ
ajbmeb-1202	65	20	auditing	auditing	NOUN
ajbmeb-1202	65	21	-	-	PUNCT
ajbmeb-1202	65	22	e	e	NOUN
ajbmeb-1202	65	23	,	,	PUNCT
ajbmeb-1202	65	24	it	it	PRON
ajbmeb-1202	65	25	was	be	AUX
ajbmeb-1202	65	26	less	less	ADV
ajbmeb-1202	65	27	developed	develop	VERB
ajbmeb-1202	65	28	,	,	PUNCT
ajbmeb-1202	65	29	but	but	CCONJ
ajbmeb-1202	65	30	the	the	DET
ajbmeb-1202	65	31	interest	interest	NOUN
ajbmeb-1202	65	32	in	in	ADP
ajbmeb-1202	65	33	it	it	PRON
ajbmeb-1202	65	34	increased	increase	VERB
ajbmeb-1202	65	35	during	during	ADP
ajbmeb-1202	65	36	the	the	DET
ajbmeb-1202	65	37	past	past	ADJ
ajbmeb-1202	65	38	two	two	NUM
ajbmeb-1202	65	39	decades	decade	NOUN
ajbmeb-1202	65	40	.	.	PUNCT
ajbmeb-1202	66	1	the	the	DET
ajbmeb-1202	66	2	latest	late	ADJ
ajbmeb-1202	66	3	controversy	controversy	NOUN
ajbmeb-1202	66	4	surrounding	surround	VERB
ajbmeb-1202	66	5	the	the	DET
ajbmeb-1202	66	6	nature	nature	NOUN
ajbmeb-1202	66	7	of	of	ADP
ajbmeb-1202	66	8	computerized	computerized	ADJ
ajbmeb-1202	66	9	systems	system	NOUN
ajbmeb-1202	66	10	auditing	auditing	NOUN
ajbmeb-1202	66	11	(	(	PUNCT
ajbmeb-1202	66	12	braun	braun	PROPN
ajbmeb-1202	66	13	&	&	CCONJ
ajbmeb-1202	66	14	davis	davis	PROPN
ajbmeb-1202	66	15	,	,	PUNCT
ajbmeb-1202	66	16	2013	2013	NUM
ajbmeb-1202	66	17	)	)	PUNCT
ajbmeb-1202	66	18	.	.	PUNCT
ajbmeb-1202	67	1	electronic	electronic	ADJ
ajbmeb-1202	67	2	auditing	auditing	NOUN
ajbmeb-1202	67	3	means	mean	VERB
ajbmeb-1202	67	4	,	,	PUNCT
ajbmeb-1202	67	5	“	"	PUNCT
ajbmeb-1202	67	6	the	the	DET
ajbmeb-1202	67	7	process	process	NOUN
ajbmeb-1202	67	8	of	of	ADP
ajbmeb-1202	67	9	applying	apply	VERB
ajbmeb-1202	67	10	any	any	DET
ajbmeb-1202	67	11	type	type	NOUN
ajbmeb-1202	67	12	of	of	ADP
ajbmeb-1202	67	13	system	system	NOUN
ajbmeb-1202	67	14	using	use	VERB
ajbmeb-1202	67	15	information	information	NOUN
ajbmeb-1202	67	16	technology	technology	NOUN
ajbmeb-1202	67	17	to	to	PART
ajbmeb-1202	67	18	assist	assist	VERB
ajbmeb-1202	67	19	the	the	DET
ajbmeb-1202	67	20	auditor	auditor	NOUN
ajbmeb-1202	67	21	in	in	ADP
ajbmeb-1202	67	22	planning	planning	NOUN
ajbmeb-1202	67	23	,	,	PUNCT
ajbmeb-1202	67	24	controlling	control	VERB
ajbmeb-1202	67	25	,	,	PUNCT
ajbmeb-1202	67	26	and	and	CCONJ
ajbmeb-1202	67	27	documenting	document	VERB
ajbmeb-1202	67	28	audit	audit	NOUN
ajbmeb-1202	67	29	work	work	NOUN
ajbmeb-1202	67	30	”	"	PUNCT
ajbmeb-1202	67	31	(	(	PUNCT
ajbmeb-1202	67	32	shaikh	shaikh	PROPN
ajbmeb-1202	67	33	,	,	PUNCT
ajbmeb-1202	67	34	2020	2020	NUM
ajbmeb-1202	67	35	)	)	PUNCT
ajbmeb-1202	67	36	.	.	PUNCT
ajbmeb-1202	68	1	therefore	therefore	ADV
ajbmeb-1202	68	2	,	,	PUNCT
ajbmeb-1202	68	3	the	the	DET
ajbmeb-1202	68	4	electronic	electronic	ADJ
ajbmeb-1202	68	5	auditing	auditing	NOUN
ajbmeb-1202	68	6	pillar	pillar	NOUN
ajbmeb-1202	68	7	,	,	PUNCT
ajbmeb-1202	68	8	in	in	ADP
ajbmeb-1202	68	9	addition	addition	NOUN
ajbmeb-1202	68	10	to	to	ADP
ajbmeb-1202	68	11	the	the	DET
ajbmeb-1202	68	12	aforementioned	aforementioned	ADJ
ajbmeb-1202	68	13	auditing	auditing	NOUN
ajbmeb-1202	68	14	pillars	pillar	NOUN
ajbmeb-1202	68	15	,	,	PUNCT
ajbmeb-1202	68	16	is	be	AUX
ajbmeb-1202	68	17	the	the	DET
ajbmeb-1202	68	18	use	use	NOUN
ajbmeb-1202	68	19	of	of	ADP
ajbmeb-1202	68	20	information	information	NOUN
ajbmeb-1202	68	21	technology	technology	NOUN
ajbmeb-1202	68	22	in	in	ADP
ajbmeb-1202	68	23	the	the	DET
ajbmeb-1202	68	24	auditing	auditing	NOUN
ajbmeb-1202	68	25	process	process	NOUN
ajbmeb-1202	68	26	to	to	PART
ajbmeb-1202	68	27	assist	assist	VERB
ajbmeb-1202	68	28	the	the	DET
ajbmeb-1202	68	29	auditor	auditor	NOUN
ajbmeb-1202	68	30	through	through	ADP
ajbmeb-1202	68	31	the	the	DET
ajbmeb-1202	68	32	different	different	ADJ
ajbmeb-1202	68	33	audit	audit	NOUN
ajbmeb-1202	68	34	stages	stage	NOUN
ajbmeb-1202	68	35	of	of	ADP
ajbmeb-1202	68	36	planning	planning	NOUN
ajbmeb-1202	68	37	,	,	PUNCT
ajbmeb-1202	68	38	control	control	NOUN
ajbmeb-1202	68	39	and	and	CCONJ
ajbmeb-1202	68	40	documentation	documentation	NOUN
ajbmeb-1202	68	41	(	(	PUNCT
ajbmeb-1202	68	42	boynton	boynton	PROPN
ajbmeb-1202	68	43	et	et	PROPN
ajbmeb-1202	68	44	al	al	PROPN
ajbmeb-1202	68	45	,	,	PUNCT
ajbmeb-1202	68	46	2016	2016	NUM
ajbmeb-1202	68	47	)	)	PUNCT
ajbmeb-1202	68	48	.	.	PUNCT
ajbmeb-1202	69	1	there	there	PRON
ajbmeb-1202	69	2	are	be	VERB
ajbmeb-1202	69	3	three	three	NUM
ajbmeb-1202	69	4	different	different	ADJ
ajbmeb-1202	69	5	methods	method	NOUN
ajbmeb-1202	69	6	for	for	ADP
ajbmeb-1202	69	7	the	the	DET
ajbmeb-1202	69	8	extent	extent	NOUN
ajbmeb-1202	69	9	of	of	ADP
ajbmeb-1202	69	10	using	use	VERB
ajbmeb-1202	69	11	information	information	NOUN
ajbmeb-1202	69	12	technology	technology	NOUN
ajbmeb-1202	69	13	in	in	ADP
ajbmeb-1202	69	14	the	the	DET
ajbmeb-1202	69	15	process	process	NOUN
ajbmeb-1202	69	16	of	of	ADP
ajbmeb-1202	69	17	auditing	auditing	NOUN
ajbmeb-1202	69	18	accounts	account	NOUN
ajbmeb-1202	69	19	,	,	PUNCT
ajbmeb-1202	69	20	the	the	DET
ajbmeb-1202	69	21	simplest	simplest	NOUN
ajbmeb-1202	69	22	of	of	ADP
ajbmeb-1202	69	23	which	which	PRON
ajbmeb-1202	69	24	is	be	AUX
ajbmeb-1202	69	25	computer	computer	NOUN
ajbmeb-1202	69	26	auditing	auditing	NOUN
ajbmeb-1202	69	27	,	,	PUNCT
ajbmeb-1202	69	28	and	and	CCONJ
ajbmeb-1202	69	29	the	the	DET
ajbmeb-1202	69	30	most	most	ADJ
ajbmeb-1202	69	31	in	in	ADP
ajbmeb-1202	69	32	-	-	PUNCT
ajbmeb-1202	69	33	depth	depth	NOUN
ajbmeb-1202	69	34	and	and	CCONJ
ajbmeb-1202	69	35	focused	focus	VERB
ajbmeb-1202	69	36	one	one	NUM
ajbmeb-1202	69	37	is	be	AUX
ajbmeb-1202	69	38	computer	computer	NOUN
ajbmeb-1202	69	39	-	-	PUNCT
ajbmeb-1202	69	40	based	base	VERB
ajbmeb-1202	69	41	auditing	auditing	NOUN
ajbmeb-1202	69	42	,	,	PUNCT
ajbmeb-1202	69	43	as	as	ADV
ajbmeb-1202	69	44	well	well	ADV
ajbmeb-1202	69	45	as	as	ADP
ajbmeb-1202	69	46	computer	computer	NOUN
ajbmeb-1202	69	47	-	-	PUNCT
ajbmeb-1202	69	48	based	base	VERB
ajbmeb-1202	69	49	auditing	auditing	NOUN
ajbmeb-1202	69	50	.	.	PUNCT
ajbmeb-1202	70	1	the	the	DET
ajbmeb-1202	70	2	three	three	NUM
ajbmeb-1202	70	3	approaches	approach	NOUN
ajbmeb-1202	70	4	can	can	AUX
ajbmeb-1202	70	5	be	be	AUX
ajbmeb-1202	70	6	discussed	discuss	VERB
ajbmeb-1202	70	7	as	as	SCONJ
ajbmeb-1202	70	8	follows	follow	VERB
ajbmeb-1202	70	9	:	:	PUNCT
ajbmeb-1202	70	10	(	(	PUNCT
ajbmeb-1202	70	11	al	al	PROPN
ajbmeb-1202	70	12	-	-	PUNCT
ajbmeb-1202	70	13	thunaibat	thunaibat	NOUN
ajbmeb-1202	70	14	,	,	PUNCT
ajbmeb-1202	70	15	2006	2006	NUM
ajbmeb-1202	70	16	)	)	PUNCT
ajbmeb-1202	70	17	.	.	PUNCT
ajbmeb-1202	71	1	these	these	DET
ajbmeb-1202	71	2	methods	method	NOUN
ajbmeb-1202	71	3	are	be	AUX
ajbmeb-1202	71	4	related	relate	VERB
ajbmeb-1202	71	5	to	to	ADP
ajbmeb-1202	71	6	multiple	multiple	ADJ
ajbmeb-1202	71	7	factors	factor	NOUN
ajbmeb-1202	71	8	such	such	ADJ
ajbmeb-1202	71	9	as	as	ADP
ajbmeb-1202	71	10	the	the	DET
ajbmeb-1202	71	11	degree	degree	NOUN
ajbmeb-1202	71	12	of	of	ADP
ajbmeb-1202	71	13	automation	automation	NOUN
ajbmeb-1202	71	14	of	of	ADP
ajbmeb-1202	71	15	the	the	DET
ajbmeb-1202	71	16	electronic	electronic	ADJ
ajbmeb-1202	71	17	system	system	NOUN
ajbmeb-1202	71	18	and	and	CCONJ
ajbmeb-1202	71	19	the	the	DET
ajbmeb-1202	71	20	extent	extent	NOUN
ajbmeb-1202	71	21	to	to	PART
ajbmeb-1202	71	22	which	which	PRON
ajbmeb-1202	71	23	the	the	DET
ajbmeb-1202	71	24	organization	organization	NOUN
ajbmeb-1202	71	25	maintains	maintain	VERB
ajbmeb-1202	71	26	documents	document	NOUN
ajbmeb-1202	71	27	and	and	CCONJ
ajbmeb-1202	71	28	records	record	NOUN
ajbmeb-1202	71	29	,	,	PUNCT
ajbmeb-1202	71	30	or	or	CCONJ
ajbmeb-1202	71	31	in	in	ADP
ajbmeb-1202	71	32	other	other	ADJ
ajbmeb-1202	71	33	words	word	NOUN
ajbmeb-1202	71	34	,	,	PUNCT
ajbmeb-1202	71	35	the	the	DET
ajbmeb-1202	71	36	quality	quality	NOUN
ajbmeb-1202	71	37	of	of	ADP
ajbmeb-1202	71	38	the	the	DET
ajbmeb-1202	71	39	audit	audit	NOUN
ajbmeb-1202	71	40	trail	trail	NOUN
ajbmeb-1202	71	41	,	,	PUNCT
ajbmeb-1202	71	42	and	and	CCONJ
ajbmeb-1202	71	43	these	these	DET
ajbmeb-1202	71	44	methods	method	NOUN
ajbmeb-1202	71	45	are	be	AUX
ajbmeb-1202	71	46	:	:	PUNCT
ajbmeb-1202	71	47	(	(	PUNCT
ajbmeb-1202	71	48	turner	turner	PROPN
ajbmeb-1202	71	49	&	&	CCONJ
ajbmeb-1202	71	50	weickgenannt	weickgenannt	PROPN
ajbmeb-1202	71	51	,	,	PUNCT
ajbmeb-1202	71	52	2009	2009	NUM
ajbmeb-1202	71	53	)	)	PUNCT
ajbmeb-1202	71	54	1	1	NUM
ajbmeb-1202	71	55	.	.	X
ajbmeb-1202	72	1	auditing	audit	VERB
ajbmeb-1202	72	2	around	around	ADP
ajbmeb-1202	72	3	the	the	DET
ajbmeb-1202	72	4	computer	computer	NOUN
ajbmeb-1202	72	5	when	when	SCONJ
ajbmeb-1202	72	6	the	the	DET
ajbmeb-1202	72	7	external	external	ADJ
ajbmeb-1202	72	8	auditor	auditor	NOUN
ajbmeb-1202	72	9	only	only	ADV
ajbmeb-1202	72	10	takes	take	VERB
ajbmeb-1202	72	11	into	into	ADP
ajbmeb-1202	72	12	consideration	consideration	NOUN
ajbmeb-1202	72	13	the	the	DET
ajbmeb-1202	72	14	control	control	NOUN
ajbmeb-1202	72	15	that	that	PRON
ajbmeb-1202	72	16	is	be	AUX
ajbmeb-1202	72	17	not	not	PART
ajbmeb-1202	72	18	related	relate	VERB
ajbmeb-1202	72	19	to	to	ADP
ajbmeb-1202	72	20	the	the	DET
ajbmeb-1202	72	21	electronic	electronic	ADJ
ajbmeb-1202	72	22	operation	operation	NOUN
ajbmeb-1202	72	23	of	of	ADP
ajbmeb-1202	72	24	data	datum	NOUN
ajbmeb-1202	72	25	to	to	PART
ajbmeb-1202	72	26	estimate	estimate	VERB
ajbmeb-1202	72	27	the	the	DET
ajbmeb-1202	72	28	risk	risk	NOUN
ajbmeb-1202	72	29	of	of	ADP
ajbmeb-1202	72	30	control	control	NOUN
ajbmeb-1202	72	31	,	,	PUNCT
ajbmeb-1202	72	32	it	it	PRON
ajbmeb-1202	72	33	will	will	AUX
ajbmeb-1202	72	34	be	be	AUX
ajbmeb-1202	72	35	known	know	VERB
ajbmeb-1202	72	36	that	that	SCONJ
ajbmeb-1202	72	37	it	it	PRON
ajbmeb-1202	72	38	is	be	AUX
ajbmeb-1202	72	39	called	call	VERB
ajbmeb-1202	72	40	computer	computer	NOUN
ajbmeb-1202	72	41	auditing	auditing	NOUN
ajbmeb-1202	72	42	.	.	PUNCT
ajbmeb-1202	73	1	of	of	ADP
ajbmeb-1202	73	2	account	account	NOUN
ajbmeb-1202	73	3	balances	balance	NOUN
ajbmeb-1202	73	4	on	on	ADP
ajbmeb-1202	73	5	the	the	DET
ajbmeb-1202	73	6	same	same	ADJ
ajbmeb-1202	73	7	approach	approach	NOUN
ajbmeb-1202	73	8	that	that	PRON
ajbmeb-1202	73	9	is	be	AUX
ajbmeb-1202	73	10	implemented	implement	VERB
ajbmeb-1202	73	11	under	under	ADP
ajbmeb-1202	73	12	manual	manual	ADJ
ajbmeb-1202	73	13	systems	system	NOUN
ajbmeb-1202	73	14	(	(	PUNCT
ajbmeb-1202	73	15	sekaran	sekaran	NOUN
ajbmeb-1202	73	16	et	et	PROPN
ajbmeb-1202	73	17	al	al	PROPN
ajbmeb-1202	73	18	,	,	PUNCT
ajbmeb-1202	73	19	2010	2010	NUM
ajbmeb-1202	73	20	)	)	PUNCT
ajbmeb-1202	73	21	.	.	PUNCT
ajbmeb-1202	74	1	2	2	X
ajbmeb-1202	74	2	.	.	X
ajbmeb-1202	74	3	auditing	audit	VERB
ajbmeb-1202	74	4	through	through	ADP
ajbmeb-1202	74	5	the	the	DET
ajbmeb-1202	74	6	computer	computer	NOUN
ajbmeb-1202	74	7	this	this	DET
ajbmeb-1202	74	8	method	method	NOUN
ajbmeb-1202	74	9	is	be	AUX
ajbmeb-1202	74	10	summarized	summarize	VERB
ajbmeb-1202	74	11	in	in	ADP
ajbmeb-1202	74	12	the	the	DET
ajbmeb-1202	74	13	external	external	ADJ
ajbmeb-1202	74	14	auditor	auditor	NOUN
ajbmeb-1202	74	15	examining	examine	VERB
ajbmeb-1202	74	16	and	and	CCONJ
ajbmeb-1202	74	17	testing	test	VERB
ajbmeb-1202	74	18	the	the	DET
ajbmeb-1202	74	19	data	data	NOUN
ajbmeb-1202	74	20	operation	operation	NOUN
ajbmeb-1202	74	21	process	process	NOUN
ajbmeb-1202	74	22	inside	inside	ADP
ajbmeb-1202	74	23	the	the	DET
ajbmeb-1202	74	24	computer	computer	NOUN
ajbmeb-1202	74	25	,	,	PUNCT
ajbmeb-1202	74	26	as	as	ADV
ajbmeb-1202	74	27	well	well	ADV
ajbmeb-1202	74	28	as	as	ADP
ajbmeb-1202	74	29	ensuring	ensure	VERB
ajbmeb-1202	74	30	the	the	DET
ajbmeb-1202	74	31	validity	validity	NOUN
ajbmeb-1202	74	32	of	of	ADP
ajbmeb-1202	74	33	the	the	DET
ajbmeb-1202	74	34	inputs	input	NOUN
ajbmeb-1202	74	35	and	and	CCONJ
ajbmeb-1202	74	36	outputs	output	NOUN
ajbmeb-1202	74	37	.	.	PUNCT
ajbmeb-1202	75	1	the	the	DET
ajbmeb-1202	75	2	auditor	auditor	NOUN
ajbmeb-1202	75	3	here	here	ADV
ajbmeb-1202	75	4	depends	depend	VERB
ajbmeb-1202	75	5	on	on	ADP
ajbmeb-1202	75	6	the	the	DET
ajbmeb-1202	75	7	extent	extent	NOUN
ajbmeb-1202	75	8	of	of	ADP
ajbmeb-1202	75	9	compliance	compliance	NOUN
ajbmeb-1202	75	10	with	with	ADP
ajbmeb-1202	75	11	the	the	DET
ajbmeb-1202	75	12	specific	specific	ADJ
ajbmeb-1202	75	13	program	program	NOUN
ajbmeb-1202	75	14	(	(	PUNCT
ajbmeb-1202	75	15	approved	approve	VERB
ajbmeb-1202	75	16	for	for	ADP
ajbmeb-1202	75	17	data	data	NOUN
ajbmeb-1202	75	18	operation	operation	NOUN
ajbmeb-1202	75	19	)	)	PUNCT
ajbmeb-1202	75	20	,	,	PUNCT
ajbmeb-1202	75	21	which	which	PRON
ajbmeb-1202	75	22	requires	require	VERB
ajbmeb-1202	75	23	the	the	DET
ajbmeb-1202	75	24	auditor	auditor	NOUN
ajbmeb-1202	75	25	to	to	PART
ajbmeb-1202	75	26	have	have	VERB
ajbmeb-1202	75	27	an	an	DET
ajbmeb-1202	75	28	appropriate	appropriate	ADJ
ajbmeb-1202	75	29	amount	amount	NOUN
ajbmeb-1202	75	30	of	of	ADP
ajbmeb-1202	75	31	knowledge	knowledge	NOUN
ajbmeb-1202	75	32	of	of	ADP
ajbmeb-1202	75	33	the	the	DET
ajbmeb-1202	75	34	computer	computer	NOUN
ajbmeb-1202	75	35	and	and	CCONJ
ajbmeb-1202	75	36	electronic	electronic	ADJ
ajbmeb-1202	75	37	data	datum	NOUN
ajbmeb-1202	75	38	operating	operating	NOUN
ajbmeb-1202	75	39	systems	system	NOUN
ajbmeb-1202	75	40	,	,	PUNCT
ajbmeb-1202	75	41	as	as	ADV
ajbmeb-1202	75	42	well	well	ADV
ajbmeb-1202	75	43	as	as	ADP
ajbmeb-1202	75	44	the	the	DET
ajbmeb-1202	75	45	design	design	NOUN
ajbmeb-1202	75	46	and	and	CCONJ
ajbmeb-1202	75	47	uses	use	NOUN
ajbmeb-1202	75	48	of	of	ADP
ajbmeb-1202	75	49	programs	program	NOUN
ajbmeb-1202	75	50	.	.	PUNCT
ajbmeb-1202	76	1	according	accord	VERB
ajbmeb-1202	76	2	to	to	ADP
ajbmeb-1202	76	3	this	this	DET
ajbmeb-1202	76	4	method	method	NOUN
ajbmeb-1202	76	5	,	,	PUNCT
ajbmeb-1202	76	6	there	there	PRON
ajbmeb-1202	76	7	are	be	VERB
ajbmeb-1202	76	8	several	several	ADJ
ajbmeb-1202	76	9	american	american	ADJ
ajbmeb-1202	76	10	journal	journal	NOUN
ajbmeb-1202	76	11	of	of	ADP
ajbmeb-1202	76	12	business	business	NOUN
ajbmeb-1202	76	13	management	management	NOUN
ajbmeb-1202	76	14	,	,	PUNCT
ajbmeb-1202	76	15	economics	economic	NOUN
ajbmeb-1202	76	16	and	and	CCONJ
ajbmeb-1202	76	17	banking	banking	NOUN
ajbmeb-1202	76	18	volume	volume	NOUN
ajbmeb-1202	76	19	16	16	NUM
ajbmeb-1202	76	20	sep	sep	PROPN
ajbmeb-1202	76	21	,	,	PUNCT
ajbmeb-1202	76	22	2023	2023	NUM
ajbmeb-1202	76	23	p	p	NOUN
ajbmeb-1202	76	24	a	a	DET
ajbmeb-1202	76	25	g	g	NOUN
ajbmeb-1202	76	26	e	e	NOUN
ajbmeb-1202	77	1	|	|	ADV
ajbmeb-1202	77	2	100	100	NUM
ajbmeb-1202	77	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	77	4	methods	method	NOUN
ajbmeb-1202	77	5	involved	involve	VERB
ajbmeb-1202	77	6	in	in	ADP
ajbmeb-1202	77	7	using	use	VERB
ajbmeb-1202	77	8	the	the	DET
ajbmeb-1202	77	9	computer	computer	NOUN
ajbmeb-1202	77	10	to	to	PART
ajbmeb-1202	77	11	carry	carry	VERB
ajbmeb-1202	77	12	out	out	ADP
ajbmeb-1202	77	13	examination	examination	NOUN
ajbmeb-1202	77	14	and	and	CCONJ
ajbmeb-1202	77	15	validation	validation	NOUN
ajbmeb-1202	77	16	operations	operation	NOUN
ajbmeb-1202	77	17	operations	operation	NOUN
ajbmeb-1202	77	18	and	and	CCONJ
ajbmeb-1202	77	19	balances	balance	NOUN
ajbmeb-1202	77	20	(	(	PUNCT
ajbmeb-1202	77	21	whitington	whitington	NOUN
ajbmeb-1202	77	22	&	&	CCONJ
ajbmeb-1202	77	23	fisbach	fisbach	PROPN
ajbmeb-1202	77	24	,	,	PUNCT
ajbmeb-1202	77	25	2012	2012	NUM
ajbmeb-1202	77	26	)	)	PUNCT
ajbmeb-1202	77	27	.	.	PUNCT
ajbmeb-1202	78	1	these	these	DET
ajbmeb-1202	78	2	methods	method	NOUN
ajbmeb-1202	78	3	agree	agree	VERB
ajbmeb-1202	78	4	on	on	ADP
ajbmeb-1202	78	5	the	the	DET
ajbmeb-1202	78	6	assumption	assumption	NOUN
ajbmeb-1202	78	7	on	on	ADP
ajbmeb-1202	78	8	which	which	PRON
ajbmeb-1202	78	9	they	they	PRON
ajbmeb-1202	78	10	are	be	AUX
ajbmeb-1202	78	11	built	build	VERB
ajbmeb-1202	78	12	,	,	PUNCT
ajbmeb-1202	78	13	which	which	PRON
ajbmeb-1202	78	14	is	be	AUX
ajbmeb-1202	78	15	that	that	SCONJ
ajbmeb-1202	78	16	if	if	SCONJ
ajbmeb-1202	78	17	the	the	DET
ajbmeb-1202	78	18	data	datum	NOUN
ajbmeb-1202	78	19	operations	operation	NOUN
ajbmeb-1202	78	20	are	be	AUX
ajbmeb-1202	78	21	done	do	VERB
ajbmeb-1202	78	22	accurately	accurately	ADV
ajbmeb-1202	78	23	,	,	PUNCT
ajbmeb-1202	78	24	this	this	PRON
ajbmeb-1202	78	25	means	mean	VERB
ajbmeb-1202	78	26	that	that	SCONJ
ajbmeb-1202	78	27	there	there	PRON
ajbmeb-1202	78	28	is	be	VERB
ajbmeb-1202	78	29	a	a	DET
ajbmeb-1202	78	30	high	high	ADJ
ajbmeb-1202	78	31	probability	probability	NOUN
ajbmeb-1202	78	32	that	that	SCONJ
ajbmeb-1202	78	33	the	the	DET
ajbmeb-1202	78	34	accounting	accounting	NOUN
ajbmeb-1202	78	35	records	record	NOUN
ajbmeb-1202	78	36	are	be	AUX
ajbmeb-1202	78	37	correct	correct	ADJ
ajbmeb-1202	78	38	and	and	CCONJ
ajbmeb-1202	78	39	therefore	therefore	ADV
ajbmeb-1202	78	40	the	the	DET
ajbmeb-1202	78	41	financial	financial	ADJ
ajbmeb-1202	78	42	statements	statement	NOUN
ajbmeb-1202	78	43	are	be	AUX
ajbmeb-1202	78	44	correct	correct	ADJ
ajbmeb-1202	78	45	.	.	PUNCT
ajbmeb-1202	79	1	this	this	DET
ajbmeb-1202	79	2	method	method	NOUN
ajbmeb-1202	79	3	is	be	AUX
ajbmeb-1202	79	4	suitable	suitable	ADJ
ajbmeb-1202	79	5	for	for	ADP
ajbmeb-1202	79	6	auditing	audit	VERB
ajbmeb-1202	79	7	advanced	advanced	ADJ
ajbmeb-1202	79	8	systems	system	NOUN
ajbmeb-1202	79	9	,	,	PUNCT
ajbmeb-1202	79	10	in	in	ADP
ajbmeb-1202	79	11	which	which	PRON
ajbmeb-1202	79	12	the	the	DET
ajbmeb-1202	79	13	degree	degree	NOUN
ajbmeb-1202	79	14	of	of	ADP
ajbmeb-1202	79	15	reliance	reliance	NOUN
ajbmeb-1202	79	16	on	on	ADP
ajbmeb-1202	79	17	printed	print	VERB
ajbmeb-1202	79	18	copies	copy	NOUN
ajbmeb-1202	79	19	of	of	ADP
ajbmeb-1202	79	20	outputs	output	NOUN
ajbmeb-1202	79	21	,	,	PUNCT
ajbmeb-1202	79	22	which	which	PRON
ajbmeb-1202	79	23	requires	require	VERB
ajbmeb-1202	79	24	the	the	DET
ajbmeb-1202	79	25	auditor	auditor	NOUN
ajbmeb-1202	79	26	to	to	PART
ajbmeb-1202	79	27	carry	carry	VERB
ajbmeb-1202	79	28	out	out	ADP
ajbmeb-1202	79	29	his	his	PRON
ajbmeb-1202	79	30	task	task	NOUN
ajbmeb-1202	79	31	of	of	ADP
ajbmeb-1202	79	32	verifying	verify	VERB
ajbmeb-1202	79	33	the	the	DET
ajbmeb-1202	79	34	validity	validity	NOUN
ajbmeb-1202	79	35	of	of	ADP
ajbmeb-1202	79	36	operations	operation	NOUN
ajbmeb-1202	79	37	and	and	CCONJ
ajbmeb-1202	79	38	balances	balance	NOUN
ajbmeb-1202	79	39	through	through	ADP
ajbmeb-1202	79	40	the	the	DET
ajbmeb-1202	79	41	computer	computer	NOUN
ajbmeb-1202	79	42	and	and	CCONJ
ajbmeb-1202	79	43	not	not	PART
ajbmeb-1202	79	44	around	around	ADP
ajbmeb-1202	79	45	the	the	DET
ajbmeb-1202	79	46	computer	computer	NOUN
ajbmeb-1202	79	47	(	(	PUNCT
ajbmeb-1202	79	48	romney	romney	PROPN
ajbmeb-1202	79	49	&	&	CCONJ
ajbmeb-1202	79	50	dan	dan	PROPN
ajbmeb-1202	79	51	,	,	PUNCT
ajbmeb-1202	79	52	2012	2012	NUM
ajbmeb-1202	79	53	)	)	PUNCT
ajbmeb-1202	79	54	.	.	PUNCT
ajbmeb-1202	80	1	3	3	X
ajbmeb-1202	80	2	.	.	X
ajbmeb-1202	80	3	auditing	audit	VERB
ajbmeb-1202	80	4	with	with	ADP
ajbmeb-1202	80	5	the	the	DET
ajbmeb-1202	80	6	computer	computer	NOUN
ajbmeb-1202	80	7	in	in	ADP
ajbmeb-1202	80	8	this	this	DET
ajbmeb-1202	80	9	entry	entry	NOUN
ajbmeb-1202	80	10	,	,	PUNCT
ajbmeb-1202	80	11	the	the	DET
ajbmeb-1202	80	12	auditor	auditor	NOUN
ajbmeb-1202	80	13	uses	use	VERB
ajbmeb-1202	80	14	some	some	DET
ajbmeb-1202	80	15	auxiliary	auxiliary	ADJ
ajbmeb-1202	80	16	programs	program	NOUN
ajbmeb-1202	80	17	,	,	PUNCT
ajbmeb-1202	80	18	some	some	PRON
ajbmeb-1202	80	19	of	of	ADP
ajbmeb-1202	80	20	which	which	PRON
ajbmeb-1202	80	21	require	require	VERB
ajbmeb-1202	80	22	computer	computer	NOUN
ajbmeb-1202	80	23	skills	skill	NOUN
ajbmeb-1202	80	24	and	and	CCONJ
ajbmeb-1202	80	25	experience	experience	NOUN
ajbmeb-1202	80	26	.	.	PUNCT
ajbmeb-1202	81	1	these	these	DET
ajbmeb-1202	81	2	methods	method	NOUN
ajbmeb-1202	81	3	are	be	AUX
ajbmeb-1202	81	4	the	the	DET
ajbmeb-1202	81	5	parallel	parallel	ADJ
ajbmeb-1202	81	6	simulation	simulation	NOUN
ajbmeb-1202	81	7	approach	approach	NOUN
ajbmeb-1202	81	8	.	.	PUNCT
ajbmeb-1202	82	1	in	in	ADP
ajbmeb-1202	82	2	this	this	DET
ajbmeb-1202	82	3	method	method	NOUN
ajbmeb-1202	82	4	,	,	PUNCT
ajbmeb-1202	82	5	the	the	DET
ajbmeb-1202	82	6	auditor	auditor	NOUN
ajbmeb-1202	82	7	processes	process	VERB
ajbmeb-1202	82	8	samples	sample	NOUN
ajbmeb-1202	82	9	of	of	ADP
ajbmeb-1202	82	10	the	the	DET
ajbmeb-1202	82	11	company	company	NOUN
ajbmeb-1202	82	12	's	's	PART
ajbmeb-1202	82	13	actual	actual	ADJ
ajbmeb-1202	82	14	data	datum	NOUN
ajbmeb-1202	82	15	using	use	VERB
ajbmeb-1202	82	16	programs	program	NOUN
ajbmeb-1202	82	17	similar	similar	ADJ
ajbmeb-1202	82	18	to	to	ADP
ajbmeb-1202	82	19	those	those	PRON
ajbmeb-1202	82	20	used	use	VERB
ajbmeb-1202	82	21	by	by	ADP
ajbmeb-1202	82	22	the	the	DET
ajbmeb-1202	82	23	client	client	NOUN
ajbmeb-1202	82	24	,	,	PUNCT
ajbmeb-1202	82	25	and	and	CCONJ
ajbmeb-1202	82	26	then	then	ADV
ajbmeb-1202	82	27	compares	compare	VERB
ajbmeb-1202	82	28	its	its	PRON
ajbmeb-1202	82	29	results	result	NOUN
ajbmeb-1202	82	30	with	with	ADP
ajbmeb-1202	82	31	the	the	DET
ajbmeb-1202	82	32	client	client	NOUN
ajbmeb-1202	82	33	's	's	PART
ajbmeb-1202	82	34	results	result	NOUN
ajbmeb-1202	82	35	,	,	PUNCT
ajbmeb-1202	82	36	but	but	CCONJ
ajbmeb-1202	82	37	must	must	AUX
ajbmeb-1202	82	38	be	be	AUX
ajbmeb-1202	82	39	careful	careful	ADJ
ajbmeb-1202	82	40	in	in	ADP
ajbmeb-1202	82	41	choosing	choose	VERB
ajbmeb-1202	82	42	samples	sample	NOUN
ajbmeb-1202	82	43	that	that	PRON
ajbmeb-1202	82	44	are	be	AUX
ajbmeb-1202	82	45	representative	representative	NOUN
ajbmeb-1202	82	46	of	of	ADP
ajbmeb-1202	82	47	the	the	DET
ajbmeb-1202	82	48	company	company	NOUN
ajbmeb-1202	82	49	's	's	PART
ajbmeb-1202	82	50	data	datum	NOUN
ajbmeb-1202	82	51	.	.	PUNCT
ajbmeb-1202	83	1	test	test	NOUN
ajbmeb-1202	83	2	data	data	PROPN
ajbmeb-1202	83	3	:	:	PUNCT
ajbmeb-1202	83	4	this	this	DET
ajbmeb-1202	83	5	method	method	NOUN
ajbmeb-1202	83	6	aims	aim	VERB
ajbmeb-1202	83	7	to	to	PART
ajbmeb-1202	83	8	ensure	ensure	VERB
ajbmeb-1202	83	9	that	that	SCONJ
ajbmeb-1202	83	10	the	the	DET
ajbmeb-1202	83	11	client	client	NOUN
ajbmeb-1202	83	12	programs	program	NOUN
ajbmeb-1202	83	13	are	be	AUX
ajbmeb-1202	83	14	run	run	VERB
ajbmeb-1202	83	15	properly	properly	ADV
ajbmeb-1202	83	16	,	,	PUNCT
ajbmeb-1202	83	17	so	so	CCONJ
ajbmeb-1202	83	18	it	it	PRON
ajbmeb-1202	83	19	prepares	prepare	VERB
ajbmeb-1202	83	20	dummy	dummy	ADJ
ajbmeb-1202	83	21	data	datum	NOUN
ajbmeb-1202	83	22	and	and	CCONJ
ajbmeb-1202	83	23	then	then	ADV
ajbmeb-1202	83	24	enters	enter	VERB
ajbmeb-1202	83	25	it	it	PRON
ajbmeb-1202	83	26	into	into	ADP
ajbmeb-1202	83	27	the	the	DET
ajbmeb-1202	83	28	client	client	NOUN
ajbmeb-1202	83	29	's	's	PART
ajbmeb-1202	83	30	system	system	NOUN
ajbmeb-1202	83	31	to	to	PART
ajbmeb-1202	83	32	ensure	ensure	VERB
ajbmeb-1202	83	33	that	that	SCONJ
ajbmeb-1202	83	34	it	it	PRON
ajbmeb-1202	83	35	is	be	AUX
ajbmeb-1202	83	36	properly	properly	ADV
ajbmeb-1202	83	37	processed	process	VERB
ajbmeb-1202	83	38	.	.	PUNCT
ajbmeb-1202	84	1	audit	audit	NOUN
ajbmeb-1202	84	2	programs	program	NOUN
ajbmeb-1202	84	3	:	:	PUNCT
ajbmeb-1202	84	4	they	they	PRON
ajbmeb-1202	84	5	are	be	AUX
ajbmeb-1202	84	6	programs	program	NOUN
ajbmeb-1202	84	7	aimed	aim	VERB
ajbmeb-1202	84	8	at	at	ADP
ajbmeb-1202	84	9	assisting	assist	VERB
ajbmeb-1202	84	10	the	the	DET
ajbmeb-1202	84	11	auditor	auditor	NOUN
ajbmeb-1202	84	12	in	in	ADP
ajbmeb-1202	84	13	his	his	PRON
ajbmeb-1202	84	14	work	work	NOUN
ajbmeb-1202	84	15	,	,	PUNCT
ajbmeb-1202	84	16	and	and	CCONJ
ajbmeb-1202	84	17	they	they	PRON
ajbmeb-1202	84	18	are	be	AUX
ajbmeb-1202	84	19	divided	divide	VERB
ajbmeb-1202	84	20	into	into	ADP
ajbmeb-1202	84	21	:	:	PUNCT
ajbmeb-1202	84	22	special	special	ADJ
ajbmeb-1202	84	23	audit	audit	NOUN
ajbmeb-1202	84	24	programs	program	NOUN
ajbmeb-1202	84	25	:	:	PUNCT
ajbmeb-1202	84	26	they	they	PRON
ajbmeb-1202	84	27	are	be	AUX
ajbmeb-1202	84	28	used	use	VERB
ajbmeb-1202	84	29	to	to	PART
ajbmeb-1202	84	30	carry	carry	VERB
ajbmeb-1202	84	31	out	out	ADP
ajbmeb-1202	84	32	some	some	DET
ajbmeb-1202	84	33	audit	audit	NOUN
ajbmeb-1202	84	34	tasks	task	NOUN
ajbmeb-1202	84	35	in	in	ADP
ajbmeb-1202	84	36	accordance	accordance	NOUN
ajbmeb-1202	84	37	with	with	ADP
ajbmeb-1202	84	38	the	the	DET
ajbmeb-1202	84	39	client	client	NOUN
ajbmeb-1202	84	40	’s	’s	PART
ajbmeb-1202	84	41	system	system	NOUN
ajbmeb-1202	84	42	,	,	PUNCT
ajbmeb-1202	84	43	and	and	CCONJ
ajbmeb-1202	84	44	they	they	PRON
ajbmeb-1202	84	45	are	be	AUX
ajbmeb-1202	84	46	prepared	prepare	VERB
ajbmeb-1202	84	47	with	with	ADP
ajbmeb-1202	84	48	the	the	DET
ajbmeb-1202	84	49	help	help	NOUN
ajbmeb-1202	84	50	of	of	ADP
ajbmeb-1202	84	51	experts	expert	NOUN
ajbmeb-1202	84	52	in	in	ADP
ajbmeb-1202	84	53	this	this	DET
ajbmeb-1202	84	54	field	field	NOUN
ajbmeb-1202	84	55	,	,	PUNCT
ajbmeb-1202	84	56	or	or	CCONJ
ajbmeb-1202	84	57	general	general	ADJ
ajbmeb-1202	84	58	audit	audit	NOUN
ajbmeb-1202	84	59	programs	program	NOUN
ajbmeb-1202	84	60	:	:	PUNCT
ajbmeb-1202	84	61	they	they	PRON
ajbmeb-1202	84	62	are	be	AUX
ajbmeb-1202	84	63	not	not	PART
ajbmeb-1202	84	64	specific	specific	ADJ
ajbmeb-1202	84	65	to	to	ADP
ajbmeb-1202	84	66	an	an	DET
ajbmeb-1202	84	67	application	application	NOUN
ajbmeb-1202	84	68	or	or	CCONJ
ajbmeb-1202	84	69	client	client	NOUN
ajbmeb-1202	84	70	.	.	PUNCT
ajbmeb-1202	85	1	however	however	ADV
ajbmeb-1202	85	2	,	,	PUNCT
ajbmeb-1202	85	3	it	it	PRON
ajbmeb-1202	85	4	is	be	AUX
ajbmeb-1202	85	5	generally	generally	ADV
ajbmeb-1202	85	6	intended	intend	VERB
ajbmeb-1202	85	7	to	to	PART
ajbmeb-1202	85	8	assist	assist	VERB
ajbmeb-1202	85	9	the	the	DET
ajbmeb-1202	85	10	auditor	auditor	NOUN
ajbmeb-1202	85	11	and	and	CCONJ
ajbmeb-1202	85	12	may	may	AUX
ajbmeb-1202	85	13	be	be	AUX
ajbmeb-1202	85	14	used	use	VERB
ajbmeb-1202	85	15	in	in	ADP
ajbmeb-1202	85	16	many	many	ADJ
ajbmeb-1202	85	17	applications	application	NOUN
ajbmeb-1202	85	18	and	and	CCONJ
ajbmeb-1202	85	19	with	with	ADP
ajbmeb-1202	85	20	many	many	ADJ
ajbmeb-1202	85	21	clients	client	NOUN
ajbmeb-1202	85	22	(	(	PUNCT
ajbmeb-1202	85	23	arens	arens	PROPN
ajbmeb-1202	85	24	et	et	PROPN
ajbmeb-1202	85	25	al	al	PROPN
ajbmeb-1202	85	26	,	,	PUNCT
ajbmeb-1202	85	27	2012	2012	NUM
ajbmeb-1202	85	28	)	)	PUNCT
ajbmeb-1202	85	29	.	.	PUNCT
ajbmeb-1202	86	1	2.2	2.2	NUM
ajbmeb-1202	86	2	audit	audit	NOUN
ajbmeb-1202	86	3	outsourcing	outsource	VERB
ajbmeb-1202	86	4	the	the	DET
ajbmeb-1202	86	5	concept	concept	NOUN
ajbmeb-1202	86	6	of	of	ADP
ajbmeb-1202	86	7	outsourcing	outsourcing	NOUN
ajbmeb-1202	86	8	,	,	PUNCT
ajbmeb-1202	86	9	known	know	VERB
ajbmeb-1202	86	10	to	to	ADP
ajbmeb-1202	86	11	some	some	PRON
ajbmeb-1202	86	12	as	as	ADP
ajbmeb-1202	86	13	outsourcing	outsourcing	NOUN
ajbmeb-1202	86	14	,	,	PUNCT
ajbmeb-1202	86	15	is	be	AUX
ajbmeb-1202	86	16	one	one	NUM
ajbmeb-1202	86	17	of	of	ADP
ajbmeb-1202	86	18	the	the	DET
ajbmeb-1202	86	19	modern	modern	ADJ
ajbmeb-1202	86	20	scientific	scientific	ADJ
ajbmeb-1202	86	21	accounting	accounting	NOUN
ajbmeb-1202	86	22	concepts	concept	NOUN
ajbmeb-1202	86	23	,	,	PUNCT
ajbmeb-1202	86	24	which	which	PRON
ajbmeb-1202	86	25	is	be	AUX
ajbmeb-1202	86	26	done	do	VERB
ajbmeb-1202	86	27	through	through	ADP
ajbmeb-1202	86	28	another	another	DET
ajbmeb-1202	86	29	specialized	specialized	ADJ
ajbmeb-1202	86	30	intermediary	intermediary	NOUN
ajbmeb-1202	86	31	who	who	PRON
ajbmeb-1202	86	32	has	have	VERB
ajbmeb-1202	86	33	the	the	DET
ajbmeb-1202	86	34	scientific	scientific	ADJ
ajbmeb-1202	86	35	capabilities	capability	NOUN
ajbmeb-1202	86	36	and	and	CCONJ
ajbmeb-1202	86	37	technical	technical	ADJ
ajbmeb-1202	86	38	expertise	expertise	NOUN
ajbmeb-1202	86	39	that	that	PRON
ajbmeb-1202	86	40	enables	enable	VERB
ajbmeb-1202	86	41	him	he	PRON
ajbmeb-1202	86	42	to	to	PART
ajbmeb-1202	86	43	perform	perform	VERB
ajbmeb-1202	86	44	his	his	PRON
ajbmeb-1202	86	45	work	work	NOUN
ajbmeb-1202	86	46	efficiently	efficiently	ADV
ajbmeb-1202	86	47	and	and	CCONJ
ajbmeb-1202	86	48	with	with	ADP
ajbmeb-1202	86	49	high	high	ADJ
ajbmeb-1202	86	50	quality	quality	NOUN
ajbmeb-1202	86	51	.	.	PUNCT
ajbmeb-1202	87	1	outsourcing	outsourcing	NOUN
ajbmeb-1202	87	2	is	be	AUX
ajbmeb-1202	87	3	the	the	DET
ajbmeb-1202	87	4	process	process	NOUN
ajbmeb-1202	87	5	of	of	ADP
ajbmeb-1202	87	6	outsourcing	outsource	VERB
ajbmeb-1202	87	7	some	some	PRON
ajbmeb-1202	87	8	of	of	ADP
ajbmeb-1202	87	9	the	the	DET
ajbmeb-1202	87	10	activities	activity	NOUN
ajbmeb-1202	87	11	previously	previously	ADV
ajbmeb-1202	87	12	carried	carry	VERB
ajbmeb-1202	87	13	out	out	ADP
ajbmeb-1202	87	14	by	by	ADP
ajbmeb-1202	87	15	a	a	DET
ajbmeb-1202	87	16	company	company	NOUN
ajbmeb-1202	87	17	(	(	PUNCT
ajbmeb-1202	87	18	kavcic	kavcic	PROPN
ajbmeb-1202	87	19	,	,	PUNCT
ajbmeb-1202	87	20	2014:20	2014:20	NUM
ajbmeb-1202	87	21	)	)	PUNCT
ajbmeb-1202	87	22	.	.	PUNCT
ajbmeb-1202	88	1	he	he	PRON
ajbmeb-1202	88	2	also	also	ADV
ajbmeb-1202	88	3	defined	define	VERB
ajbmeb-1202	88	4	it	it	PRON
ajbmeb-1202	88	5	(	(	PUNCT
ajbmeb-1202	88	6	fatima	fatima	PROPN
ajbmeb-1202	88	7	,	,	PUNCT
ajbmeb-1202	88	8	2015	2015	NUM
ajbmeb-1202	88	9	:	:	PUNCT
ajbmeb-1202	88	10	13	13	NUM
ajbmeb-1202	88	11	)	)	PUNCT
ajbmeb-1202	88	12	as	as	ADP
ajbmeb-1202	88	13	when	when	SCONJ
ajbmeb-1202	88	14	an	an	DET
ajbmeb-1202	88	15	industrial	industrial	ADJ
ajbmeb-1202	88	16	or	or	CCONJ
ajbmeb-1202	88	17	commercial	commercial	ADJ
ajbmeb-1202	88	18	company	company	NOUN
ajbmeb-1202	88	19	outsources	outsource	VERB
ajbmeb-1202	88	20	a	a	DET
ajbmeb-1202	88	21	job	job	NOUN
ajbmeb-1202	88	22	or	or	CCONJ
ajbmeb-1202	88	23	part	part	NOUN
ajbmeb-1202	88	24	of	of	ADP
ajbmeb-1202	88	25	it	it	PRON
ajbmeb-1202	88	26	that	that	PRON
ajbmeb-1202	88	27	was	be	AUX
ajbmeb-1202	88	28	previously	previously	ADV
ajbmeb-1202	88	29	performed	perform	VERB
ajbmeb-1202	88	30	internally	internally	ADV
ajbmeb-1202	88	31	to	to	ADP
ajbmeb-1202	88	32	an	an	DET
ajbmeb-1202	88	33	external	external	ADJ
ajbmeb-1202	88	34	resource	resource	NOUN
ajbmeb-1202	88	35	.	.	PUNCT
ajbmeb-1202	89	1	there	there	PRON
ajbmeb-1202	89	2	is	be	VERB
ajbmeb-1202	89	3	a	a	DET
ajbmeb-1202	89	4	consensus	consensus	NOUN
ajbmeb-1202	89	5	among	among	ADP
ajbmeb-1202	89	6	researchers	researcher	NOUN
ajbmeb-1202	89	7	about	about	ADP
ajbmeb-1202	89	8	the	the	DET
ajbmeb-1202	89	9	concept	concept	NOUN
ajbmeb-1202	89	10	of	of	ADP
ajbmeb-1202	89	11	outsourcing	outsourcing	NOUN
ajbmeb-1202	89	12	,	,	PUNCT
ajbmeb-1202	89	13	which	which	PRON
ajbmeb-1202	89	14	is	be	AUX
ajbmeb-1202	89	15	contracting	contract	VERB
ajbmeb-1202	89	16	with	with	ADP
ajbmeb-1202	89	17	an	an	DET
ajbmeb-1202	89	18	external	external	ADJ
ajbmeb-1202	89	19	party	party	NOUN
ajbmeb-1202	89	20	to	to	PART
ajbmeb-1202	89	21	provide	provide	VERB
ajbmeb-1202	89	22	services	service	NOUN
ajbmeb-1202	89	23	that	that	PRON
ajbmeb-1202	89	24	can	can	AUX
ajbmeb-1202	89	25	enhance	enhance	VERB
ajbmeb-1202	89	26	performance	performance	NOUN
ajbmeb-1202	89	27	within	within	ADP
ajbmeb-1202	89	28	the	the	DET
ajbmeb-1202	89	29	company	company	NOUN
ajbmeb-1202	89	30	(	(	PUNCT
ajbmeb-1202	89	31	byamukama	byamukama	NOUN
ajbmeb-1202	89	32	,	,	PUNCT
ajbmeb-1202	89	33	2014:24	2014:24	NUM
ajbmeb-1202	89	34	)	)	PUNCT
ajbmeb-1202	89	35	.	.	PUNCT
ajbmeb-1202	90	1	outsourcing	outsourcing	NOUN
ajbmeb-1202	90	2	can	can	AUX
ajbmeb-1202	90	3	be	be	AUX
ajbmeb-1202	90	4	defined	define	VERB
ajbmeb-1202	90	5	as	as	ADP
ajbmeb-1202	90	6	:	:	PUNCT
ajbmeb-1202	90	7	assigning	assign	VERB
ajbmeb-1202	90	8	work	work	NOUN
ajbmeb-1202	90	9	that	that	PRON
ajbmeb-1202	90	10	was	be	AUX
ajbmeb-1202	90	11	previously	previously	ADV
ajbmeb-1202	90	12	performed	perform	VERB
ajbmeb-1202	90	13	within	within	ADP
ajbmeb-1202	90	14	the	the	DET
ajbmeb-1202	90	15	company	company	NOUN
ajbmeb-1202	90	16	to	to	ADP
ajbmeb-1202	90	17	an	an	DET
ajbmeb-1202	90	18	external	external	ADJ
ajbmeb-1202	90	19	facility	facility	NOUN
ajbmeb-1202	90	20	to	to	PART
ajbmeb-1202	90	21	perform	perform	VERB
ajbmeb-1202	90	22	it	it	PRON
ajbmeb-1202	90	23	.	.	PUNCT
ajbmeb-1202	91	1	there	there	PRON
ajbmeb-1202	91	2	is	be	VERB
ajbmeb-1202	91	3	a	a	DET
ajbmeb-1202	91	4	growing	grow	VERB
ajbmeb-1202	91	5	trend	trend	NOUN
ajbmeb-1202	91	6	towards	towards	ADP
ajbmeb-1202	91	7	outsourcing	outsource	VERB
ajbmeb-1202	91	8	internal	internal	ADJ
ajbmeb-1202	91	9	audit	audit	NOUN
ajbmeb-1202	91	10	activities	activity	NOUN
ajbmeb-1202	91	11	,	,	PUNCT
ajbmeb-1202	91	12	and	and	CCONJ
ajbmeb-1202	91	13	a	a	DET
ajbmeb-1202	91	14	number	number	NOUN
ajbmeb-1202	91	15	of	of	ADP
ajbmeb-1202	91	16	business	business	NOUN
ajbmeb-1202	91	17	establishments	establishment	NOUN
ajbmeb-1202	91	18	have	have	AUX
ajbmeb-1202	91	19	outsourced	outsource	VERB
ajbmeb-1202	91	20	internal	internal	ADJ
ajbmeb-1202	91	21	audit	audit	NOUN
ajbmeb-1202	91	22	activities	activity	NOUN
ajbmeb-1202	91	23	(	(	PUNCT
ajbmeb-1202	91	24	abdel	abdel	NOUN
ajbmeb-1202	91	25	-	-	PUNCT
ajbmeb-1202	91	26	fattah	fattah	PROPN
ajbmeb-1202	91	27	,	,	PUNCT
ajbmeb-1202	91	28	2001	2001	NUM
ajbmeb-1202	91	29	:	:	PUNCT
ajbmeb-1202	91	30	170	170	NUM
ajbmeb-1202	91	31	)	)	PUNCT
ajbmeb-1202	91	32	,	,	PUNCT
ajbmeb-1202	91	33	and	and	CCONJ
ajbmeb-1202	91	34	a	a	DET
ajbmeb-1202	91	35	study	study	NOUN
ajbmeb-1202	91	36	(	(	PUNCT
ajbmeb-1202	91	37	hawkins	hawkins	PROPN
ajbmeb-1202	91	38	et	et	PROPN
ajbmeb-1202	91	39	al	al	PROPN
ajbmeb-1202	91	40	,	,	PUNCT
ajbmeb-1202	91	41	2014:232	2014:232	NOUN
ajbmeb-1202	91	42	)	)	PUNCT
ajbmeb-1202	91	43	indicates	indicate	VERB
ajbmeb-1202	91	44	that	that	SCONJ
ajbmeb-1202	91	45	the	the	DET
ajbmeb-1202	91	46	value	value	NOUN
ajbmeb-1202	91	47	of	of	ADP
ajbmeb-1202	91	48	external	external	ADJ
ajbmeb-1202	91	49	contracts	contract	NOUN
ajbmeb-1202	91	50	is	be	AUX
ajbmeb-1202	91	51	internal	internal	ADJ
ajbmeb-1202	91	52	activities	activity	NOUN
ajbmeb-1202	91	53	doubled	double	VERB
ajbmeb-1202	91	54	between	between	ADP
ajbmeb-1202	91	55	(	(	PUNCT
ajbmeb-1202	91	56	2001	2001	NUM
ajbmeb-1202	91	57	-	-	SYM
ajbmeb-1202	91	58	2008	2008	NUM
ajbmeb-1202	91	59	)	)	PUNCT
ajbmeb-1202	91	60	to	to	PART
ajbmeb-1202	91	61	reach	reach	VERB
ajbmeb-1202	91	62	(	(	PUNCT
ajbmeb-1202	91	63	300	300	NUM
ajbmeb-1202	91	64	)	)	PUNCT
ajbmeb-1202	91	65	billion	billion	NUM
ajbmeb-1202	91	66	dollars	dollar	NOUN
ajbmeb-1202	91	67	,	,	PUNCT
ajbmeb-1202	91	68	and	and	CCONJ
ajbmeb-1202	91	69	the	the	DET
ajbmeb-1202	91	70	study	study	NOUN
ajbmeb-1202	91	71	(	(	PUNCT
ajbmeb-1202	91	72	barac	barac	PROPN
ajbmeb-1202	91	73	&	&	CCONJ
ajbmeb-1202	91	74	motiubats	motiubats	PROPN
ajbmeb-1202	91	75	,	,	PUNCT
ajbmeb-1202	91	76	2010	2010	NUM
ajbmeb-1202	91	77	:	:	PUNCT
ajbmeb-1202	91	78	975	975	NUM
ajbmeb-1202	91	79	)	)	PUNCT
ajbmeb-1202	91	80	indicated	indicate	VERB
ajbmeb-1202	91	81	that	that	SCONJ
ajbmeb-1202	91	82	the	the	DET
ajbmeb-1202	91	83	percentage	percentage	NOUN
ajbmeb-1202	91	84	of	of	ADP
ajbmeb-1202	91	85	outsourcing	outsource	VERB
ajbmeb-1202	91	86	internal	internal	ADJ
ajbmeb-1202	91	87	audit	audit	NOUN
ajbmeb-1202	91	88	activities	activity	NOUN
ajbmeb-1202	91	89	within	within	ADP
ajbmeb-1202	91	90	the	the	DET
ajbmeb-1202	91	91	united	united	PROPN
ajbmeb-1202	91	92	kingdom	kingdom	PROPN
ajbmeb-1202	91	93	amounted	amount	VERB
ajbmeb-1202	91	94	to	to	ADP
ajbmeb-1202	91	95	(	(	PUNCT
ajbmeb-1202	91	96	87.7	87.7	NUM
ajbmeb-1202	91	97	%	%	NOUN
ajbmeb-1202	91	98	)	)	PUNCT
ajbmeb-1202	91	99	in	in	ADP
ajbmeb-1202	91	100	companies	company	NOUN
ajbmeb-1202	91	101	,	,	PUNCT
ajbmeb-1202	91	102	(	(	PUNCT
ajbmeb-1202	91	103	48.8	48.8	NUM
ajbmeb-1202	91	104	%	%	NOUN
ajbmeb-1202	91	105	)	)	PUNCT
ajbmeb-1202	91	106	)	)	PUNCT
ajbmeb-1202	91	107	for	for	ADP
ajbmeb-1202	91	108	private	private	ADJ
ajbmeb-1202	91	109	companies	company	NOUN
ajbmeb-1202	91	110	.	.	PUNCT
ajbmeb-1202	92	1	the	the	DET
ajbmeb-1202	92	2	institute	institute	PROPN
ajbmeb-1202	92	3	of	of	ADP
ajbmeb-1202	92	4	internal	internal	ADJ
ajbmeb-1202	92	5	auditors	auditor	NOUN
ajbmeb-1202	92	6	(	(	PUNCT
ajbmeb-1202	92	7	iia	iia	NOUN
ajbmeb-1202	92	8	)	)	PUNCT
ajbmeb-1202	92	9	has	have	AUX
ajbmeb-1202	92	10	redefined	redefine	VERB
ajbmeb-1202	92	11	internal	internal	ADJ
ajbmeb-1202	92	12	auditing	auditing	NOUN
ajbmeb-1202	92	13	as	as	ADP
ajbmeb-1202	92	14	an	an	DET
ajbmeb-1202	92	15	independent	independent	ADJ
ajbmeb-1202	92	16	,	,	PUNCT
ajbmeb-1202	92	17	objective	objective	ADJ
ajbmeb-1202	92	18	assurance	assurance	NOUN
ajbmeb-1202	92	19	and	and	CCONJ
ajbmeb-1202	92	20	advisory	advisory	ADJ
ajbmeb-1202	92	21	activity	activity	NOUN
ajbmeb-1202	92	22	,	,	PUNCT
ajbmeb-1202	92	23	designed	design	VERB
ajbmeb-1202	92	24	to	to	PART
ajbmeb-1202	92	25	add	add	VERB
ajbmeb-1202	92	26	value	value	NOUN
ajbmeb-1202	92	27	to	to	ADP
ajbmeb-1202	92	28	the	the	DET
ajbmeb-1202	92	29	company	company	NOUN
ajbmeb-1202	92	30	,	,	PUNCT
ajbmeb-1202	92	31	improve	improve	VERB
ajbmeb-1202	92	32	its	its	PRON
ajbmeb-1202	92	33	operations	operation	NOUN
ajbmeb-1202	92	34	,	,	PUNCT
ajbmeb-1202	92	35	and	and	CCONJ
ajbmeb-1202	92	36	assist	assist	VERB
ajbmeb-1202	92	37	in	in	ADP
ajbmeb-1202	92	38	achieving	achieve	VERB
ajbmeb-1202	92	39	its	its	PRON
ajbmeb-1202	92	40	objectives	objective	NOUN
ajbmeb-1202	92	41	in	in	ADP
ajbmeb-1202	92	42	a	a	DET
ajbmeb-1202	92	43	systematic	systematic	ADJ
ajbmeb-1202	92	44	and	and	CCONJ
ajbmeb-1202	92	45	structured	structured	ADJ
ajbmeb-1202	92	46	manner	manner	NOUN
ajbmeb-1202	92	47	by	by	ADP
ajbmeb-1202	92	48	evaluating	evaluate	VERB
ajbmeb-1202	92	49	and	and	CCONJ
ajbmeb-1202	92	50	improving	improve	VERB
ajbmeb-1202	92	51	the	the	DET
ajbmeb-1202	92	52	effectiveness	effectiveness	NOUN
ajbmeb-1202	92	53	of	of	ADP
ajbmeb-1202	92	54	risk	risk	NOUN
ajbmeb-1202	92	55	management	management	NOUN
ajbmeb-1202	92	56	,	,	PUNCT
ajbmeb-1202	92	57	control	control	NOUN
ajbmeb-1202	92	58	,	,	PUNCT
ajbmeb-1202	92	59	and	and	CCONJ
ajbmeb-1202	92	60	governance	governance	NOUN
ajbmeb-1202	92	61	(	(	PUNCT
ajbmeb-1202	92	62	iia	iia	NOUN
ajbmeb-1202	92	63	)	)	PUNCT
ajbmeb-1202	92	64	processes	process	NOUN
ajbmeb-1202	92	65	.	.	PUNCT
ajbmeb-1202	92	66	2014	2014	NUM
ajbmeb-1202	92	67	)	)	PUNCT
ajbmeb-1202	92	68	.	.	PUNCT
ajbmeb-1202	93	1	this	this	DET
ajbmeb-1202	93	2	definition	definition	NOUN
ajbmeb-1202	93	3	is	be	AUX
ajbmeb-1202	93	4	the	the	DET
ajbmeb-1202	93	5	main	main	ADJ
ajbmeb-1202	93	6	driver	driver	NOUN
ajbmeb-1202	93	7	for	for	ADP
ajbmeb-1202	93	8	outsourcing	outsource	VERB
ajbmeb-1202	93	9	internal	internal	ADJ
ajbmeb-1202	93	10	audit	audit	NOUN
ajbmeb-1202	93	11	activities	activity	NOUN
ajbmeb-1202	93	12	to	to	PART
ajbmeb-1202	93	13	become	become	VERB
ajbmeb-1202	93	14	a	a	DET
ajbmeb-1202	93	15	general	general	ADJ
ajbmeb-1202	93	16	practice	practice	NOUN
ajbmeb-1202	93	17	for	for	ADP
ajbmeb-1202	93	18	many	many	ADJ
ajbmeb-1202	93	19	business	business	NOUN
ajbmeb-1202	93	20	establishments	establishment	NOUN
ajbmeb-1202	93	21	,	,	PUNCT
ajbmeb-1202	93	22	for	for	ADP
ajbmeb-1202	93	23	reasons	reason	NOUN
ajbmeb-1202	93	24	that	that	PRON
ajbmeb-1202	93	25	the	the	DET
ajbmeb-1202	93	26	definition	definition	NOUN
ajbmeb-1202	93	27	did	do	AUX
ajbmeb-1202	93	28	not	not	PART
ajbmeb-1202	93	29	specify	specify	VERB
ajbmeb-1202	93	30	the	the	DET
ajbmeb-1202	93	31	party	party	NOUN
ajbmeb-1202	93	32	responsible	responsible	ADJ
ajbmeb-1202	93	33	for	for	ADP
ajbmeb-1202	93	34	performing	perform	VERB
ajbmeb-1202	93	35	internal	internal	ADJ
ajbmeb-1202	93	36	audit	audit	NOUN
ajbmeb-1202	93	37	activities	activity	NOUN
ajbmeb-1202	93	38	compared	compare	VERB
ajbmeb-1202	93	39	to	to	ADP
ajbmeb-1202	93	40	the	the	DET
ajbmeb-1202	93	41	previous	previous	ADJ
ajbmeb-1202	93	42	definitions	definition	NOUN
ajbmeb-1202	93	43	,	,	PUNCT
ajbmeb-1202	93	44	as	as	ADP
ajbmeb-1202	93	45	the	the	DET
ajbmeb-1202	93	46	previous	previous	ADJ
ajbmeb-1202	93	47	definitions	definition	NOUN
ajbmeb-1202	93	48	american	american	PROPN
ajbmeb-1202	93	49	journal	journal	PROPN
ajbmeb-1202	93	50	of	of	ADP
ajbmeb-1202	93	51	business	business	NOUN
ajbmeb-1202	93	52	management	management	NOUN
ajbmeb-1202	93	53	,	,	PUNCT
ajbmeb-1202	93	54	economics	economic	NOUN
ajbmeb-1202	93	55	and	and	CCONJ
ajbmeb-1202	93	56	banking	banking	NOUN
ajbmeb-1202	93	57	volume	volume	NOUN
ajbmeb-1202	93	58	16	16	NUM
ajbmeb-1202	93	59	sep	sep	PROPN
ajbmeb-1202	93	60	,	,	PUNCT
ajbmeb-1202	93	61	2023	2023	NUM
ajbmeb-1202	93	62	p	p	NOUN
ajbmeb-1202	93	63	a	a	DET
ajbmeb-1202	93	64	g	g	NOUN
ajbmeb-1202	93	65	e	e	NOUN
ajbmeb-1202	93	66	|	|	ADV
ajbmeb-1202	93	67	101	101	NUM
ajbmeb-1202	93	68	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	93	69	indicate	indicate	VERB
ajbmeb-1202	93	70	that	that	SCONJ
ajbmeb-1202	93	71	internal	internal	ADJ
ajbmeb-1202	93	72	audit	audit	NOUN
ajbmeb-1202	93	73	is	be	AUX
ajbmeb-1202	93	74	:	:	PUNCT
ajbmeb-1202	93	75	an	an	DET
ajbmeb-1202	93	76	independent	independent	ADJ
ajbmeb-1202	93	77	evaluation	evaluation	NOUN
ajbmeb-1202	93	78	activity	activity	NOUN
ajbmeb-1202	93	79	that	that	PRON
ajbmeb-1202	93	80	is	be	AUX
ajbmeb-1202	93	81	carried	carry	VERB
ajbmeb-1202	93	82	out	out	ADP
ajbmeb-1202	93	83	from	from	ADP
ajbmeb-1202	93	84	within	within	ADP
ajbmeb-1202	93	85	the	the	DET
ajbmeb-1202	93	86	company	company	NOUN
ajbmeb-1202	93	87	,	,	PUNCT
ajbmeb-1202	93	88	it	it	PRON
ajbmeb-1202	93	89	aims	aim	VERB
ajbmeb-1202	93	90	to	to	PART
ajbmeb-1202	93	91	audit	audit	VERB
ajbmeb-1202	93	92	the	the	DET
ajbmeb-1202	93	93	financial	financial	ADJ
ajbmeb-1202	93	94	accounting	accounting	NOUN
ajbmeb-1202	93	95	operations	operation	NOUN
ajbmeb-1202	93	96	and	and	CCONJ
ajbmeb-1202	93	97	other	other	ADJ
ajbmeb-1202	93	98	operations	operation	NOUN
ajbmeb-1202	93	99	as	as	ADP
ajbmeb-1202	93	100	a	a	DET
ajbmeb-1202	93	101	basis	basis	NOUN
ajbmeb-1202	93	102	for	for	ADP
ajbmeb-1202	93	103	providing	provide	VERB
ajbmeb-1202	93	104	preventive	preventive	ADJ
ajbmeb-1202	93	105	and	and	CCONJ
ajbmeb-1202	93	106	management	management	NOUN
ajbmeb-1202	93	107	-	-	PUNCT
ajbmeb-1202	93	108	building	building	NOUN
ajbmeb-1202	93	109	services	service	NOUN
ajbmeb-1202	93	110	.	.	PUNCT
ajbmeb-1202	94	1	the	the	DET
ajbmeb-1202	94	2	importance	importance	NOUN
ajbmeb-1202	94	3	of	of	ADP
ajbmeb-1202	94	4	achieving	achieve	VERB
ajbmeb-1202	94	5	the	the	DET
ajbmeb-1202	94	6	element	element	NOUN
ajbmeb-1202	94	7	of	of	ADP
ajbmeb-1202	94	8	independence	independence	NOUN
ajbmeb-1202	94	9	and	and	CCONJ
ajbmeb-1202	94	10	objectivity	objectivity	NOUN
ajbmeb-1202	94	11	in	in	ADP
ajbmeb-1202	94	12	the	the	DET
ajbmeb-1202	94	13	party	party	NOUN
ajbmeb-1202	94	14	entrusted	entrust	VERB
ajbmeb-1202	94	15	with	with	ADP
ajbmeb-1202	94	16	providing	provide	VERB
ajbmeb-1202	94	17	internal	internal	ADJ
ajbmeb-1202	94	18	audit	audit	NOUN
ajbmeb-1202	94	19	activities	activity	NOUN
ajbmeb-1202	94	20	,	,	PUNCT
ajbmeb-1202	94	21	which	which	PRON
ajbmeb-1202	94	22	may	may	AUX
ajbmeb-1202	94	23	be	be	AUX
ajbmeb-1202	94	24	accompanied	accompany	VERB
ajbmeb-1202	94	25	by	by	ADP
ajbmeb-1202	94	26	doubt	doubt	NOUN
ajbmeb-1202	94	27	if	if	SCONJ
ajbmeb-1202	94	28	it	it	PRON
ajbmeb-1202	94	29	is	be	AUX
ajbmeb-1202	94	30	submitted	submit	VERB
ajbmeb-1202	94	31	from	from	ADP
ajbmeb-1202	94	32	within	within	ADP
ajbmeb-1202	94	33	the	the	DET
ajbmeb-1202	94	34	company	company	NOUN
ajbmeb-1202	94	35	.	.	PUNCT
ajbmeb-1202	95	1	the	the	DET
ajbmeb-1202	95	2	expansion	expansion	NOUN
ajbmeb-1202	95	3	of	of	ADP
ajbmeb-1202	95	4	the	the	DET
ajbmeb-1202	95	5	scope	scope	NOUN
ajbmeb-1202	95	6	and	and	CCONJ
ajbmeb-1202	95	7	objectives	objective	NOUN
ajbmeb-1202	95	8	of	of	ADP
ajbmeb-1202	95	9	the	the	DET
ajbmeb-1202	95	10	internal	internal	ADJ
ajbmeb-1202	95	11	audit	audit	NOUN
ajbmeb-1202	95	12	process	process	NOUN
ajbmeb-1202	95	13	to	to	PART
ajbmeb-1202	95	14	include	include	VERB
ajbmeb-1202	95	15	the	the	DET
ajbmeb-1202	95	16	provision	provision	NOUN
ajbmeb-1202	95	17	of	of	ADP
ajbmeb-1202	95	18	consulting	consult	VERB
ajbmeb-1202	95	19	services	service	NOUN
ajbmeb-1202	95	20	to	to	ADP
ajbmeb-1202	95	21	management	management	NOUN
ajbmeb-1202	95	22	aimed	aim	VERB
ajbmeb-1202	95	23	at	at	ADP
ajbmeb-1202	95	24	improving	improve	VERB
ajbmeb-1202	95	25	the	the	DET
ajbmeb-1202	95	26	company	company	NOUN
ajbmeb-1202	95	27	’s	’s	PART
ajbmeb-1202	95	28	operations	operation	NOUN
ajbmeb-1202	95	29	,	,	PUNCT
ajbmeb-1202	95	30	the	the	DET
ajbmeb-1202	95	31	effectiveness	effectiveness	NOUN
ajbmeb-1202	95	32	of	of	ADP
ajbmeb-1202	95	33	risk	risk	NOUN
ajbmeb-1202	95	34	management	management	NOUN
ajbmeb-1202	95	35	and	and	CCONJ
ajbmeb-1202	95	36	governance	governance	NOUN
ajbmeb-1202	95	37	,	,	PUNCT
ajbmeb-1202	95	38	which	which	PRON
ajbmeb-1202	95	39	requires	require	VERB
ajbmeb-1202	95	40	competencies	competency	NOUN
ajbmeb-1202	95	41	and	and	CCONJ
ajbmeb-1202	95	42	expertise	expertise	NOUN
ajbmeb-1202	95	43	that	that	PRON
ajbmeb-1202	95	44	may	may	AUX
ajbmeb-1202	95	45	not	not	PART
ajbmeb-1202	95	46	be	be	AUX
ajbmeb-1202	95	47	available	available	ADJ
ajbmeb-1202	95	48	in	in	ADP
ajbmeb-1202	95	49	the	the	DET
ajbmeb-1202	95	50	case	case	NOUN
ajbmeb-1202	95	51	of	of	ADP
ajbmeb-1202	95	52	providing	provide	VERB
ajbmeb-1202	95	53	internal	internal	ADJ
ajbmeb-1202	95	54	audit	audit	NOUN
ajbmeb-1202	95	55	from	from	ADP
ajbmeb-1202	95	56	within	within	ADP
ajbmeb-1202	95	57	the	the	DET
ajbmeb-1202	95	58	company	company	NOUN
ajbmeb-1202	95	59	(	(	PUNCT
ajbmeb-1202	95	60	seetharaman	seetharaman	NOUN
ajbmeb-1202	95	61	et	et	PROPN
ajbmeb-1202	95	62	al	al	PROPN
ajbmeb-1202	95	63	,	,	PUNCT
ajbmeb-1202	95	64	2020	2020	NUM
ajbmeb-1202	95	65	)	)	PUNCT
ajbmeb-1202	95	66	.	.	PUNCT
ajbmeb-1202	96	1	it	it	PRON
ajbmeb-1202	96	2	is	be	AUX
ajbmeb-1202	96	3	clear	clear	ADJ
ajbmeb-1202	96	4	from	from	ADP
ajbmeb-1202	96	5	the	the	DET
ajbmeb-1202	96	6	foregoing	foregoing	NOUN
ajbmeb-1202	96	7	that	that	SCONJ
ajbmeb-1202	96	8	the	the	DET
ajbmeb-1202	96	9	profession	profession	NOUN
ajbmeb-1202	96	10	of	of	ADP
ajbmeb-1202	96	11	outsourcing	outsource	VERB
ajbmeb-1202	96	12	internal	internal	ADJ
ajbmeb-1202	96	13	auditing	auditing	NOUN
ajbmeb-1202	96	14	is	be	AUX
ajbmeb-1202	96	15	witnessing	witness	VERB
ajbmeb-1202	96	16	a	a	DET
ajbmeb-1202	96	17	great	great	ADJ
ajbmeb-1202	96	18	development	development	NOUN
ajbmeb-1202	96	19	,	,	PUNCT
ajbmeb-1202	96	20	and	and	CCONJ
ajbmeb-1202	96	21	this	this	DET
ajbmeb-1202	96	22	development	development	NOUN
ajbmeb-1202	96	23	is	be	AUX
ajbmeb-1202	96	24	due	due	ADJ
ajbmeb-1202	96	25	to	to	ADP
ajbmeb-1202	96	26	the	the	DET
ajbmeb-1202	96	27	fact	fact	NOUN
ajbmeb-1202	96	28	that	that	SCONJ
ajbmeb-1202	96	29	the	the	DET
ajbmeb-1202	96	30	control	control	NOUN
ajbmeb-1202	96	31	tools	tool	NOUN
ajbmeb-1202	96	32	within	within	ADP
ajbmeb-1202	96	33	business	business	NOUN
ajbmeb-1202	96	34	organizations	organization	NOUN
ajbmeb-1202	96	35	have	have	AUX
ajbmeb-1202	96	36	become	become	VERB
ajbmeb-1202	96	37	significantly	significantly	ADV
ajbmeb-1202	96	38	different	different	ADJ
ajbmeb-1202	96	39	from	from	ADP
ajbmeb-1202	96	40	what	what	PRON
ajbmeb-1202	96	41	was	be	AUX
ajbmeb-1202	96	42	the	the	DET
ajbmeb-1202	96	43	case	case	NOUN
ajbmeb-1202	96	44	in	in	ADP
ajbmeb-1202	96	45	traditional	traditional	ADJ
ajbmeb-1202	96	46	organizations	organization	NOUN
ajbmeb-1202	96	47	in	in	ADP
ajbmeb-1202	96	48	most	most	ADJ
ajbmeb-1202	96	49	periods	period	NOUN
ajbmeb-1202	96	50	of	of	ADP
ajbmeb-1202	96	51	the	the	DET
ajbmeb-1202	96	52	twentieth	twentieth	ADJ
ajbmeb-1202	96	53	century	century	NOUN
ajbmeb-1202	96	54	,	,	PUNCT
ajbmeb-1202	96	55	as	as	SCONJ
ajbmeb-1202	96	56	business	business	NOUN
ajbmeb-1202	96	57	organizations	organization	NOUN
ajbmeb-1202	96	58	today	today	NOUN
ajbmeb-1202	96	59	depend	depend	VERB
ajbmeb-1202	96	60	on	on	ADP
ajbmeb-1202	96	61	information	information	NOUN
ajbmeb-1202	96	62	,	,	PUNCT
ajbmeb-1202	96	63	and	and	CCONJ
ajbmeb-1202	96	64	they	they	PRON
ajbmeb-1202	96	65	have	have	AUX
ajbmeb-1202	96	66	become	become	VERB
ajbmeb-1202	96	67	there	there	PRON
ajbmeb-1202	96	68	is	be	AUX
ajbmeb-1202	96	69	a	a	DET
ajbmeb-1202	96	70	lot	lot	NOUN
ajbmeb-1202	96	71	of	of	ADP
ajbmeb-1202	96	72	knowledge	knowledge	NOUN
ajbmeb-1202	96	73	as	as	ADP
ajbmeb-1202	96	74	a	a	DET
ajbmeb-1202	96	75	result	result	NOUN
ajbmeb-1202	96	76	of	of	ADP
ajbmeb-1202	96	77	entering	enter	VERB
ajbmeb-1202	96	78	into	into	ADP
ajbmeb-1202	96	79	highly	highly	ADV
ajbmeb-1202	96	80	complex	complex	ADJ
ajbmeb-1202	96	81	and	and	CCONJ
ajbmeb-1202	96	82	specialized	specialized	ADJ
ajbmeb-1202	96	83	operations	operation	NOUN
ajbmeb-1202	96	84	at	at	ADP
ajbmeb-1202	96	85	the	the	DET
ajbmeb-1202	96	86	international	international	ADJ
ajbmeb-1202	96	87	level	level	NOUN
ajbmeb-1202	96	88	,	,	PUNCT
ajbmeb-1202	96	89	and	and	CCONJ
ajbmeb-1202	96	90	accordingly	accordingly	ADV
ajbmeb-1202	96	91	the	the	DET
ajbmeb-1202	96	92	company	company	NOUN
ajbmeb-1202	96	93	’s	’s	PART
ajbmeb-1202	96	94	objective	objective	NOUN
ajbmeb-1202	96	95	and	and	CCONJ
ajbmeb-1202	96	96	function	function	NOUN
ajbmeb-1202	96	97	have	have	AUX
ajbmeb-1202	96	98	changed	change	VERB
ajbmeb-1202	96	99	,	,	PUNCT
ajbmeb-1202	96	100	and	and	CCONJ
ajbmeb-1202	96	101	the	the	DET
ajbmeb-1202	96	102	organizations	organization	NOUN
ajbmeb-1202	96	103	’	'	PUNCT
ajbmeb-1202	96	104	need	need	VERB
ajbmeb-1202	96	105	for	for	ADP
ajbmeb-1202	96	106	oversight	oversight	NOUN
ajbmeb-1202	96	107	has	have	AUX
ajbmeb-1202	96	108	changed	change	VERB
ajbmeb-1202	96	109	.	.	PUNCT
ajbmeb-1202	97	1	activity	activity	NOUN
ajbmeb-1202	97	2	in	in	ADP
ajbmeb-1202	97	3	the	the	DET
ajbmeb-1202	97	4	company	company	NOUN
ajbmeb-1202	97	5	(	(	PUNCT
ajbmeb-1202	97	6	sian	sian	PROPN
ajbmeb-1202	97	7	&	&	CCONJ
ajbmeb-1202	97	8	roberts	roberts	PROPN
ajbmeb-1202	97	9	,	,	PUNCT
ajbmeb-1202	97	10	2009	2009	NUM
ajbmeb-1202	97	11	)	)	PUNCT
ajbmeb-1202	97	12	.	.	PUNCT
ajbmeb-1202	98	1	therefore	therefore	ADV
ajbmeb-1202	98	2	,	,	PUNCT
ajbmeb-1202	98	3	efforts	effort	NOUN
ajbmeb-1202	98	4	should	should	AUX
ajbmeb-1202	98	5	be	be	AUX
ajbmeb-1202	98	6	directed	direct	VERB
ajbmeb-1202	98	7	to	to	PART
ajbmeb-1202	98	8	ensure	ensure	VERB
ajbmeb-1202	98	9	that	that	SCONJ
ajbmeb-1202	98	10	information	information	NOUN
ajbmeb-1202	98	11	is	be	AUX
ajbmeb-1202	98	12	clear	clear	ADJ
ajbmeb-1202	98	13	and	and	CCONJ
ajbmeb-1202	98	14	reflects	reflect	VERB
ajbmeb-1202	98	15	the	the	DET
ajbmeb-1202	98	16	real	real	ADJ
ajbmeb-1202	98	17	situation	situation	NOUN
ajbmeb-1202	98	18	of	of	ADP
ajbmeb-1202	98	19	companies	company	NOUN
ajbmeb-1202	98	20	or	or	CCONJ
ajbmeb-1202	98	21	banks	bank	NOUN
ajbmeb-1202	98	22	and	and	CCONJ
ajbmeb-1202	98	23	to	to	PART
ajbmeb-1202	98	24	provide	provide	VERB
ajbmeb-1202	98	25	information	information	NOUN
ajbmeb-1202	98	26	to	to	ADP
ajbmeb-1202	98	27	decision	decision	NOUN
ajbmeb-1202	98	28	makers	maker	NOUN
ajbmeb-1202	98	29	in	in	ADP
ajbmeb-1202	98	30	a	a	DET
ajbmeb-1202	98	31	timely	timely	ADJ
ajbmeb-1202	98	32	manner	manner	NOUN
ajbmeb-1202	98	33	.	.	PUNCT
ajbmeb-1202	99	1	undoubtedly	undoubtedly	ADV
ajbmeb-1202	99	2	,	,	PUNCT
ajbmeb-1202	99	3	the	the	DET
ajbmeb-1202	99	4	internal	internal	ADJ
ajbmeb-1202	99	5	audit	audit	NOUN
ajbmeb-1202	99	6	department	department	NOUN
ajbmeb-1202	99	7	bears	bear	VERB
ajbmeb-1202	99	8	many	many	ADJ
ajbmeb-1202	99	9	responsibilities	responsibility	NOUN
ajbmeb-1202	99	10	and	and	CCONJ
ajbmeb-1202	99	11	burdens	burden	NOUN
ajbmeb-1202	99	12	towards	towards	ADP
ajbmeb-1202	99	13	decision	decision	NOUN
ajbmeb-1202	99	14	makers	maker	NOUN
ajbmeb-1202	99	15	,	,	PUNCT
ajbmeb-1202	99	16	given	give	VERB
ajbmeb-1202	99	17	that	that	SCONJ
ajbmeb-1202	99	18	its	its	PRON
ajbmeb-1202	99	19	responsibilities	responsibility	NOUN
ajbmeb-1202	99	20	lie	lie	VERB
ajbmeb-1202	99	21	in	in	ADP
ajbmeb-1202	99	22	achieving	achieve	VERB
ajbmeb-1202	99	23	the	the	DET
ajbmeb-1202	99	24	objectives	objective	NOUN
ajbmeb-1202	99	25	of	of	ADP
ajbmeb-1202	99	26	internal	internal	ADJ
ajbmeb-1202	99	27	control	control	NOUN
ajbmeb-1202	99	28	,	,	PUNCT
ajbmeb-1202	99	29	which	which	PRON
ajbmeb-1202	99	30	it	it	PRON
ajbmeb-1202	99	31	includes	include	VERB
ajbmeb-1202	99	32	control	control	NOUN
ajbmeb-1202	99	33	of	of	ADP
ajbmeb-1202	99	34	efficiency	efficiency	NOUN
ajbmeb-1202	99	35	and	and	CCONJ
ajbmeb-1202	99	36	effectiveness	effectiveness	NOUN
ajbmeb-1202	99	37	of	of	ADP
ajbmeb-1202	99	38	operations	operation	NOUN
ajbmeb-1202	99	39	,	,	PUNCT
ajbmeb-1202	99	40	control	control	NOUN
ajbmeb-1202	99	41	of	of	ADP
ajbmeb-1202	99	42	financial	financial	ADJ
ajbmeb-1202	99	43	reports	report	NOUN
ajbmeb-1202	99	44	,	,	PUNCT
ajbmeb-1202	99	45	and	and	CCONJ
ajbmeb-1202	99	46	control	control	NOUN
ajbmeb-1202	99	47	of	of	ADP
ajbmeb-1202	99	48	compliance	compliance	NOUN
ajbmeb-1202	99	49	(	(	PUNCT
ajbmeb-1202	99	50	jayabalan	jayabalan	PROPN
ajbmeb-1202	99	51	&	&	CCONJ
ajbmeb-1202	99	52	dorasamy	dorasamy	PROPN
ajbmeb-1202	99	53	,	,	PUNCT
ajbmeb-1202	99	54	2009	2009	NUM
ajbmeb-1202	99	55	)	)	PUNCT
ajbmeb-1202	99	56	.	.	PUNCT
ajbmeb-1202	100	1	according	accord	VERB
ajbmeb-1202	100	2	to	to	ADP
ajbmeb-1202	100	3	the	the	DET
ajbmeb-1202	100	4	institute	institute	NOUN
ajbmeb-1202	100	5	of	of	ADP
ajbmeb-1202	100	6	internal	internal	ADJ
ajbmeb-1202	100	7	auditors	auditor	NOUN
ajbmeb-1202	100	8	(	(	PUNCT
ajbmeb-1202	100	9	seerharaman	seerharaman	NOUN
ajbmeb-1202	100	10	,	,	PUNCT
ajbmeb-1202	100	11	2008	2008	NUM
ajbmeb-1202	100	12	)	)	PUNCT
ajbmeb-1202	100	13	,	,	PUNCT
ajbmeb-1202	100	14	internal	internal	ADJ
ajbmeb-1202	100	15	auditing	auditing	NOUN
ajbmeb-1202	100	16	is	be	AUX
ajbmeb-1202	100	17	an	an	DET
ajbmeb-1202	100	18	independent	independent	ADJ
ajbmeb-1202	100	19	and	and	CCONJ
ajbmeb-1202	100	20	objective	objective	ADJ
ajbmeb-1202	100	21	assurance	assurance	NOUN
ajbmeb-1202	100	22	and	and	CCONJ
ajbmeb-1202	100	23	consulting	consulting	NOUN
ajbmeb-1202	100	24	activity	activity	NOUN
ajbmeb-1202	100	25	designed	design	VERB
ajbmeb-1202	100	26	to	to	PART
ajbmeb-1202	100	27	add	add	VERB
ajbmeb-1202	100	28	value	value	NOUN
ajbmeb-1202	100	29	and	and	CCONJ
ajbmeb-1202	100	30	improve	improve	VERB
ajbmeb-1202	100	31	the	the	DET
ajbmeb-1202	100	32	operations	operation	NOUN
ajbmeb-1202	100	33	of	of	ADP
ajbmeb-1202	100	34	the	the	DET
ajbmeb-1202	100	35	organization	organization	NOUN
ajbmeb-1202	100	36	.	.	PUNCT
ajbmeb-1202	101	1	(	(	PUNCT
ajbmeb-1202	101	2	saravanan	saravanan	PROPN
ajbmeb-1202	101	3	,	,	PUNCT
ajbmeb-1202	101	4	2009	2009	NUM
ajbmeb-1202	101	5	)	)	PUNCT
ajbmeb-1202	101	6	described	describe	VERB
ajbmeb-1202	101	7	outsourcing	outsourcing	NOUN
ajbmeb-1202	101	8	as	as	ADP
ajbmeb-1202	101	9	a	a	DET
ajbmeb-1202	101	10	service	service	NOUN
ajbmeb-1202	101	11	provided	provide	VERB
ajbmeb-1202	101	12	or	or	CCONJ
ajbmeb-1202	101	13	surrendered	surrender	VERB
ajbmeb-1202	101	14	to	to	ADP
ajbmeb-1202	101	15	external	external	ADJ
ajbmeb-1202	101	16	parties	party	NOUN
ajbmeb-1202	101	17	.	.	PUNCT
ajbmeb-1202	102	1	(	(	PUNCT
ajbmeb-1202	102	2	abdolmohammadi	abdolmohammadi	NOUN
ajbmeb-1202	102	3	,	,	PUNCT
ajbmeb-1202	102	4	2013	2013	NUM
ajbmeb-1202	102	5	)	)	PUNCT
ajbmeb-1202	102	6	defined	define	VERB
ajbmeb-1202	102	7	outsourcing	outsourcing	NOUN
ajbmeb-1202	102	8	as	as	ADP
ajbmeb-1202	102	9	internal	internal	ADJ
ajbmeb-1202	102	10	auditing	auditing	NOUN
ajbmeb-1202	102	11	.	.	PUNCT
ajbmeb-1202	103	1	an	an	DET
ajbmeb-1202	103	2	approach	approach	NOUN
ajbmeb-1202	103	3	in	in	ADP
ajbmeb-1202	103	4	which	which	PRON
ajbmeb-1202	103	5	outsiders	outsider	NOUN
ajbmeb-1202	103	6	regardless	regardless	ADV
ajbmeb-1202	103	7	of	of	ADP
ajbmeb-1202	103	8	the	the	DET
ajbmeb-1202	103	9	organization	organization	NOUN
ajbmeb-1202	103	10	perform	perform	VERB
ajbmeb-1202	103	11	tasks	task	NOUN
ajbmeb-1202	103	12	will	will	AUX
ajbmeb-1202	103	13	provide	provide	VERB
ajbmeb-1202	103	14	the	the	DET
ajbmeb-1202	103	15	benefits	benefit	NOUN
ajbmeb-1202	103	16	of	of	ADP
ajbmeb-1202	103	17	cost	cost	NOUN
ajbmeb-1202	103	18	advantage	advantage	NOUN
ajbmeb-1202	103	19	,	,	PUNCT
ajbmeb-1202	103	20	effectiveness	effectiveness	NOUN
ajbmeb-1202	103	21	and	and	CCONJ
ajbmeb-1202	103	22	efficiency	efficiency	NOUN
ajbmeb-1202	103	23	of	of	ADP
ajbmeb-1202	103	24	operations	operation	NOUN
ajbmeb-1202	103	25	,	,	PUNCT
ajbmeb-1202	103	26	and	and	CCONJ
ajbmeb-1202	103	27	professional	professional	ADJ
ajbmeb-1202	103	28	gains	gain	NOUN
ajbmeb-1202	103	29	.	.	PUNCT
ajbmeb-1202	104	1	internal	internal	ADJ
ajbmeb-1202	104	2	audit	audit	NOUN
ajbmeb-1202	104	3	outsourcing	outsourcing	NOUN
ajbmeb-1202	104	4	is	be	AUX
ajbmeb-1202	104	5	an	an	DET
ajbmeb-1202	104	6	activity	activity	NOUN
ajbmeb-1202	104	7	in	in	ADP
ajbmeb-1202	104	8	which	which	PRON
ajbmeb-1202	104	9	firms	firm	NOUN
ajbmeb-1202	104	10	hire	hire	VERB
ajbmeb-1202	104	11	or	or	CCONJ
ajbmeb-1202	104	12	appoint	appoint	VERB
ajbmeb-1202	104	13	independent	independent	ADJ
ajbmeb-1202	104	14	public	public	ADJ
ajbmeb-1202	104	15	accounting	accounting	NOUN
ajbmeb-1202	104	16	firms	firm	NOUN
ajbmeb-1202	104	17	and	and	CCONJ
ajbmeb-1202	104	18	other	other	ADJ
ajbmeb-1202	104	19	professionals	professional	NOUN
ajbmeb-1202	104	20	to	to	PART
ajbmeb-1202	104	21	perform	perform	VERB
ajbmeb-1202	104	22	work	work	NOUN
ajbmeb-1202	104	23	not	not	PART
ajbmeb-1202	104	24	performed	perform	VERB
ajbmeb-1202	104	25	by	by	ADP
ajbmeb-1202	104	26	internal	internal	ADJ
ajbmeb-1202	104	27	auditors	auditor	NOUN
ajbmeb-1202	104	28	.	.	PUNCT
ajbmeb-1202	105	1	traditionally	traditionally	ADV
ajbmeb-1202	105	2	.	.	PUNCT
ajbmeb-1202	106	1	according	accord	VERB
ajbmeb-1202	106	2	to	to	ADP
ajbmeb-1202	106	3	(	(	PUNCT
ajbmeb-1202	106	4	barac	barac	PROPN
ajbmeb-1202	106	5	&	&	CCONJ
ajbmeb-1202	106	6	motubatse	motubatse	PROPN
ajbmeb-1202	106	7	,	,	PUNCT
ajbmeb-1202	106	8	2010	2010	NUM
ajbmeb-1202	106	9	)	)	PUNCT
ajbmeb-1202	106	10	,	,	PUNCT
ajbmeb-1202	106	11	the	the	DET
ajbmeb-1202	106	12	study	study	NOUN
ajbmeb-1202	106	13	stated	state	VERB
ajbmeb-1202	106	14	that	that	SCONJ
ajbmeb-1202	106	15	internal	internal	ADJ
ajbmeb-1202	106	16	auditing	auditing	NOUN
ajbmeb-1202	106	17	helps	help	VERB
ajbmeb-1202	106	18	improve	improve	VERB
ajbmeb-1202	106	19	the	the	DET
ajbmeb-1202	106	20	organization	organization	NOUN
ajbmeb-1202	106	21	by	by	ADP
ajbmeb-1202	106	22	enhancing	enhance	VERB
ajbmeb-1202	106	23	the	the	DET
ajbmeb-1202	106	24	effectiveness	effectiveness	NOUN
ajbmeb-1202	106	25	and	and	CCONJ
ajbmeb-1202	106	26	quality	quality	NOUN
ajbmeb-1202	106	27	of	of	ADP
ajbmeb-1202	106	28	auditing	auditing	NOUN
ajbmeb-1202	106	29	,	,	PUNCT
ajbmeb-1202	106	30	which	which	PRON
ajbmeb-1202	106	31	will	will	AUX
ajbmeb-1202	106	32	eventually	eventually	ADV
ajbmeb-1202	106	33	help	help	VERB
ajbmeb-1202	106	34	management	management	NOUN
ajbmeb-1202	106	35	to	to	PART
ajbmeb-1202	106	36	identify	identify	VERB
ajbmeb-1202	106	37	problems	problem	NOUN
ajbmeb-1202	106	38	and	and	CCONJ
ajbmeb-1202	106	39	thus	thus	ADV
ajbmeb-1202	106	40	achieve	achieve	VERB
ajbmeb-1202	106	41	the	the	DET
ajbmeb-1202	106	42	goals	goal	NOUN
ajbmeb-1202	106	43	of	of	ADP
ajbmeb-1202	106	44	the	the	DET
ajbmeb-1202	106	45	designated	designate	VERB
ajbmeb-1202	106	46	organization	organization	NOUN
ajbmeb-1202	106	47	.	.	PUNCT
ajbmeb-1202	107	1	it	it	PRON
ajbmeb-1202	107	2	was	be	AUX
ajbmeb-1202	107	3	also	also	ADV
ajbmeb-1202	107	4	mentioned	mention	VERB
ajbmeb-1202	107	5	(	(	PUNCT
ajbmeb-1202	107	6	brandon	brandon	PROPN
ajbmeb-1202	107	7	,	,	PUNCT
ajbmeb-1202	107	8	2010	2010	NUM
ajbmeb-1202	107	9	)	)	PUNCT
ajbmeb-1202	107	10	that	that	PRON
ajbmeb-1202	107	11	risks	risk	VERB
ajbmeb-1202	107	12	accounting	accounting	NOUN
ajbmeb-1202	107	13	can	can	AUX
ajbmeb-1202	107	14	be	be	AUX
ajbmeb-1202	107	15	diminished	diminish	VERB
ajbmeb-1202	107	16	when	when	SCONJ
ajbmeb-1202	107	17	the	the	DET
ajbmeb-1202	107	18	internal	internal	ADJ
ajbmeb-1202	107	19	audit	audit	NOUN
ajbmeb-1202	107	20	function	function	NOUN
ajbmeb-1202	107	21	is	be	AUX
ajbmeb-1202	107	22	outsourced	outsource	VERB
ajbmeb-1202	107	23	to	to	ADP
ajbmeb-1202	107	24	external	external	ADJ
ajbmeb-1202	107	25	third	third	ADJ
ajbmeb-1202	107	26	parties	party	NOUN
ajbmeb-1202	107	27	and	and	CCONJ
ajbmeb-1202	107	28	will	will	AUX
ajbmeb-1202	107	29	be	be	AUX
ajbmeb-1202	107	30	able	able	ADJ
ajbmeb-1202	107	31	to	to	PART
ajbmeb-1202	107	32	reduce	reduce	VERB
ajbmeb-1202	107	33	the	the	DET
ajbmeb-1202	107	34	risk	risk	NOUN
ajbmeb-1202	107	35	of	of	ADP
ajbmeb-1202	107	36	fraudulent	fraudulent	ADJ
ajbmeb-1202	107	37	financial	financial	ADJ
ajbmeb-1202	107	38	reporting	reporting	NOUN
ajbmeb-1202	107	39	.	.	PUNCT
ajbmeb-1202	108	1	by	by	ADP
ajbmeb-1202	108	2	having	have	VERB
ajbmeb-1202	108	3	internal	internal	ADJ
ajbmeb-1202	108	4	audit	audit	NOUN
ajbmeb-1202	108	5	within	within	ADP
ajbmeb-1202	108	6	the	the	DET
ajbmeb-1202	108	7	organizations	organization	NOUN
ajbmeb-1202	108	8	it	it	PRON
ajbmeb-1202	108	9	will	will	AUX
ajbmeb-1202	108	10	have	have	VERB
ajbmeb-1202	108	11	a	a	DET
ajbmeb-1202	108	12	greater	great	ADJ
ajbmeb-1202	108	13	advantage	advantage	NOUN
ajbmeb-1202	108	14	rather	rather	ADV
ajbmeb-1202	108	15	than	than	ADP
ajbmeb-1202	108	16	outsourcing	outsource	VERB
ajbmeb-1202	108	17	it	it	PRON
ajbmeb-1202	108	18	entirely	entirely	ADV
ajbmeb-1202	108	19	to	to	ADP
ajbmeb-1202	108	20	third	third	ADJ
ajbmeb-1202	108	21	parties	party	NOUN
ajbmeb-1202	108	22	.	.	PUNCT
ajbmeb-1202	109	1	2.3	2.3	NUM
ajbmeb-1202	109	2	audit	audit	NOUN
ajbmeb-1202	109	3	strategies	strategy	NOUN
ajbmeb-1202	109	4	an	an	DET
ajbmeb-1202	109	5	audit	audit	NOUN
ajbmeb-1202	109	6	strategy	strategy	NOUN
ajbmeb-1202	109	7	generally	generally	ADV
ajbmeb-1202	109	8	means	mean	VERB
ajbmeb-1202	109	9	a	a	DET
ajbmeb-1202	109	10	combination	combination	NOUN
ajbmeb-1202	109	11	of	of	ADP
ajbmeb-1202	109	12	the	the	DET
ajbmeb-1202	109	13	audit	audit	NOUN
ajbmeb-1202	109	14	approach	approach	NOUN
ajbmeb-1202	109	15	to	to	PART
ajbmeb-1202	109	16	be	be	AUX
ajbmeb-1202	109	17	used	use	VERB
ajbmeb-1202	109	18	,	,	PUNCT
ajbmeb-1202	109	19	the	the	DET
ajbmeb-1202	109	20	management	management	NOUN
ajbmeb-1202	109	21	and	and	CCONJ
ajbmeb-1202	109	22	allocation	allocation	NOUN
ajbmeb-1202	109	23	of	of	ADP
ajbmeb-1202	109	24	resources	resource	NOUN
ajbmeb-1202	109	25	,	,	PUNCT
ajbmeb-1202	109	26	the	the	DET
ajbmeb-1202	109	27	timing	timing	NOUN
ajbmeb-1202	109	28	of	of	ADP
ajbmeb-1202	109	29	the	the	DET
ajbmeb-1202	109	30	audit	audit	NOUN
ajbmeb-1202	109	31	,	,	PUNCT
ajbmeb-1202	109	32	and	and	CCONJ
ajbmeb-1202	109	33	the	the	DET
ajbmeb-1202	109	34	manner	manner	NOUN
ajbmeb-1202	109	35	in	in	ADP
ajbmeb-1202	109	36	which	which	PRON
ajbmeb-1202	109	37	the	the	DET
ajbmeb-1202	109	38	audit	audit	NOUN
ajbmeb-1202	109	39	engagement	engagement	NOUN
ajbmeb-1202	109	40	is	be	AUX
ajbmeb-1202	109	41	managed	manage	VERB
ajbmeb-1202	109	42	,	,	PUNCT
ajbmeb-1202	109	43	for	for	ADP
ajbmeb-1202	109	44	example	example	NOUN
ajbmeb-1202	109	45	the	the	DET
ajbmeb-1202	109	46	auditor	auditor	NOUN
ajbmeb-1202	109	47	uses	use	VERB
ajbmeb-1202	109	48	a	a	DET
ajbmeb-1202	109	49	risk	risk	NOUN
ajbmeb-1202	109	50	-	-	PUNCT
ajbmeb-1202	109	51	based	base	VERB
ajbmeb-1202	109	52	audit	audit	NOUN
ajbmeb-1202	109	53	approach	approach	NOUN
ajbmeb-1202	109	54	or	or	CCONJ
ajbmeb-1202	109	55	a	a	DET
ajbmeb-1202	109	56	top	top	ADJ
ajbmeb-1202	109	57	-	-	PUNCT
ajbmeb-1202	109	58	down	down	ADP
ajbmeb-1202	109	59	approach	approach	NOUN
ajbmeb-1202	109	60	to	to	PART
ajbmeb-1202	109	61	conduct	conduct	VERB
ajbmeb-1202	109	62	the	the	DET
ajbmeb-1202	109	63	audit	audit	NOUN
ajbmeb-1202	109	64	engagement	engagement	NOUN
ajbmeb-1202	109	65	(	(	PUNCT
ajbmeb-1202	109	66	arens	arens	PROPN
ajbmeb-1202	109	67	et	et	PROPN
ajbmeb-1202	109	68	al	al	PROPN
ajbmeb-1202	109	69	.	.	PROPN
ajbmeb-1202	109	70	,	,	PUNCT
ajbmeb-1202	109	71	2010	2010	NUM
ajbmeb-1202	109	72	)	)	PUNCT
ajbmeb-1202	109	73	.	.	PUNCT
ajbmeb-1202	110	1	american	american	PROPN
ajbmeb-1202	110	2	journal	journal	PROPN
ajbmeb-1202	110	3	of	of	ADP
ajbmeb-1202	110	4	business	business	NOUN
ajbmeb-1202	110	5	management	management	NOUN
ajbmeb-1202	110	6	,	,	PUNCT
ajbmeb-1202	110	7	economics	economic	NOUN
ajbmeb-1202	110	8	and	and	CCONJ
ajbmeb-1202	110	9	banking	banking	NOUN
ajbmeb-1202	110	10	volume	volume	NOUN
ajbmeb-1202	110	11	16	16	NUM
ajbmeb-1202	110	12	sep	sep	PROPN
ajbmeb-1202	110	13	,	,	PUNCT
ajbmeb-1202	110	14	2023	2023	NUM
ajbmeb-1202	110	15	p	p	NOUN
ajbmeb-1202	110	16	a	a	DET
ajbmeb-1202	110	17	g	g	NOUN
ajbmeb-1202	110	18	e	e	NOUN
ajbmeb-1202	110	19	|	|	ADV
ajbmeb-1202	110	20	102	102	NUM
ajbmeb-1202	110	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	110	22	the	the	DET
ajbmeb-1202	110	23	audit	audit	NOUN
ajbmeb-1202	110	24	plan	plan	NOUN
ajbmeb-1202	110	25	states	state	VERB
ajbmeb-1202	110	26	the	the	DET
ajbmeb-1202	110	27	detailed	detailed	ADJ
ajbmeb-1202	110	28	steps	step	NOUN
ajbmeb-1202	110	29	that	that	PRON
ajbmeb-1202	110	30	must	must	AUX
ajbmeb-1202	110	31	be	be	AUX
ajbmeb-1202	110	32	followed	follow	VERB
ajbmeb-1202	110	33	in	in	ADP
ajbmeb-1202	110	34	conducting	conduct	VERB
ajbmeb-1202	110	35	the	the	DET
ajbmeb-1202	110	36	audit	audit	NOUN
ajbmeb-1202	110	37	,	,	PUNCT
ajbmeb-1202	110	38	and	and	CCONJ
ajbmeb-1202	110	39	the	the	DET
ajbmeb-1202	110	40	plan	plan	NOUN
ajbmeb-1202	110	41	includes	include	VERB
ajbmeb-1202	110	42	risk	risk	NOUN
ajbmeb-1202	110	43	assessment	assessment	NOUN
ajbmeb-1202	110	44	procedures	procedure	NOUN
ajbmeb-1202	110	45	,	,	PUNCT
ajbmeb-1202	110	46	in	in	ADP
ajbmeb-1202	110	47	addition	addition	NOUN
ajbmeb-1202	110	48	to	to	ADP
ajbmeb-1202	110	49	additional	additional	ADJ
ajbmeb-1202	110	50	procedures	procedure	NOUN
ajbmeb-1202	110	51	that	that	PRON
ajbmeb-1202	110	52	must	must	AUX
ajbmeb-1202	110	53	be	be	AUX
ajbmeb-1202	110	54	followed	follow	VERB
ajbmeb-1202	110	55	based	base	VERB
ajbmeb-1202	110	56	on	on	ADP
ajbmeb-1202	110	57	the	the	DET
ajbmeb-1202	110	58	result	result	NOUN
ajbmeb-1202	110	59	of	of	ADP
ajbmeb-1202	110	60	the	the	DET
ajbmeb-1202	110	61	risk	risk	NOUN
ajbmeb-1202	110	62	assessment	assessment	NOUN
ajbmeb-1202	110	63	.	.	PUNCT
ajbmeb-1202	111	1	the	the	DET
ajbmeb-1202	111	2	audit	audit	NOUN
ajbmeb-1202	111	3	plan	plan	NOUN
ajbmeb-1202	111	4	is	be	AUX
ajbmeb-1202	111	5	more	more	ADV
ajbmeb-1202	111	6	detailed	detailed	ADJ
ajbmeb-1202	111	7	than	than	ADP
ajbmeb-1202	111	8	the	the	DET
ajbmeb-1202	111	9	strategy	strategy	NOUN
ajbmeb-1202	111	10	document	document	NOUN
ajbmeb-1202	111	11	,	,	PUNCT
ajbmeb-1202	111	12	as	as	SCONJ
ajbmeb-1202	111	13	the	the	DET
ajbmeb-1202	111	14	plan	plan	NOUN
ajbmeb-1202	111	15	stipulates	stipulate	VERB
ajbmeb-1202	111	16	the	the	DET
ajbmeb-1202	111	17	nature	nature	NOUN
ajbmeb-1202	111	18	,	,	PUNCT
ajbmeb-1202	111	19	timing	timing	NOUN
ajbmeb-1202	111	20	,	,	PUNCT
ajbmeb-1202	111	21	and	and	CCONJ
ajbmeb-1202	111	22	extent	extent	NOUN
ajbmeb-1202	111	23	of	of	ADP
ajbmeb-1202	111	24	procedures	procedure	NOUN
ajbmeb-1202	111	25	specific	specific	ADJ
ajbmeb-1202	111	26	audits	audits	NOUN
ajbmeb-1202	111	27	to	to	PART
ajbmeb-1202	111	28	be	be	AUX
ajbmeb-1202	111	29	performed	perform	VERB
ajbmeb-1202	111	30	(	(	PUNCT
ajbmeb-1202	111	31	boynton	boynton	PROPN
ajbmeb-1202	111	32	et	et	PROPN
ajbmeb-1202	111	33	al	al	PROPN
ajbmeb-1202	111	34	,	,	PUNCT
ajbmeb-1202	111	35	2011	2011	NUM
ajbmeb-1202	111	36	)	)	PUNCT
ajbmeb-1202	111	37	.	.	PUNCT
ajbmeb-1202	112	1	(	(	PUNCT
ajbmeb-1202	112	2	bell	bell	NOUN
ajbmeb-1202	112	3	et	et	PROPN
ajbmeb-1202	112	4	al	al	PROPN
ajbmeb-1202	112	5	,	,	PUNCT
ajbmeb-1202	112	6	2007	2007	NUM
ajbmeb-1202	112	7	)	)	PUNCT
ajbmeb-1202	112	8	showed	show	VERB
ajbmeb-1202	112	9	that	that	SCONJ
ajbmeb-1202	112	10	audit	audit	NOUN
ajbmeb-1202	112	11	planning	planning	NOUN
ajbmeb-1202	112	12	is	be	AUX
ajbmeb-1202	112	13	a	a	DET
ajbmeb-1202	112	14	vital	vital	ADJ
ajbmeb-1202	112	15	area	area	NOUN
ajbmeb-1202	112	16	of	of	ADP
ajbmeb-1202	112	17	the	the	DET
ajbmeb-1202	112	18	audit	audit	NOUN
ajbmeb-1202	112	19	process	process	NOUN
ajbmeb-1202	112	20	that	that	PRON
ajbmeb-1202	112	21	is	be	AUX
ajbmeb-1202	112	22	mainly	mainly	ADV
ajbmeb-1202	112	23	conducted	conduct	VERB
ajbmeb-1202	112	24	at	at	ADP
ajbmeb-1202	112	25	the	the	DET
ajbmeb-1202	112	26	beginning	beginning	NOUN
ajbmeb-1202	112	27	of	of	ADP
ajbmeb-1202	112	28	the	the	DET
ajbmeb-1202	112	29	audit	audit	NOUN
ajbmeb-1202	112	30	process	process	NOUN
ajbmeb-1202	112	31	to	to	PART
ajbmeb-1202	112	32	ensure	ensure	VERB
ajbmeb-1202	112	33	that	that	SCONJ
ajbmeb-1202	112	34	appropriate	appropriate	ADJ
ajbmeb-1202	112	35	attention	attention	NOUN
ajbmeb-1202	112	36	is	be	AUX
ajbmeb-1202	112	37	devoted	devote	VERB
ajbmeb-1202	112	38	to	to	ADP
ajbmeb-1202	112	39	important	important	ADJ
ajbmeb-1202	112	40	areas	area	NOUN
ajbmeb-1202	112	41	,	,	PUNCT
ajbmeb-1202	112	42	potential	potential	ADJ
ajbmeb-1202	112	43	problems	problem	NOUN
ajbmeb-1202	112	44	are	be	AUX
ajbmeb-1202	112	45	identified	identify	VERB
ajbmeb-1202	112	46	immediately	immediately	ADV
ajbmeb-1202	112	47	,	,	PUNCT
ajbmeb-1202	112	48	work	work	NOUN
ajbmeb-1202	112	49	is	be	AUX
ajbmeb-1202	112	50	completed	complete	VERB
ajbmeb-1202	112	51	quickly	quickly	ADV
ajbmeb-1202	112	52	,	,	PUNCT
ajbmeb-1202	112	53	and	and	CCONJ
ajbmeb-1202	112	54	work	work	NOUN
ajbmeb-1202	112	55	is	be	AUX
ajbmeb-1202	112	56	coordinated	coordinate	VERB
ajbmeb-1202	112	57	properly	properly	ADV
ajbmeb-1202	112	58	.	.	PUNCT
ajbmeb-1202	113	1	the	the	DET
ajbmeb-1202	113	2	auditor	auditor	NOUN
ajbmeb-1202	113	3	's	's	PART
ajbmeb-1202	113	4	ultimate	ultimate	ADJ
ajbmeb-1202	113	5	objective	objective	NOUN
ajbmeb-1202	113	6	in	in	ADP
ajbmeb-1202	113	7	an	an	DET
ajbmeb-1202	113	8	audit	audit	NOUN
ajbmeb-1202	113	9	is	be	AUX
ajbmeb-1202	113	10	to	to	PART
ajbmeb-1202	113	11	reduce	reduce	VERB
ajbmeb-1202	113	12	audit	audit	NOUN
ajbmeb-1202	113	13	risk	risk	NOUN
ajbmeb-1202	113	14	to	to	ADP
ajbmeb-1202	113	15	an	an	DET
ajbmeb-1202	113	16	appropriately	appropriately	ADV
ajbmeb-1202	113	17	low	low	ADJ
ajbmeb-1202	113	18	level	level	NOUN
ajbmeb-1202	113	19	to	to	PART
ajbmeb-1202	113	20	support	support	VERB
ajbmeb-1202	113	21	an	an	DET
ajbmeb-1202	113	22	opinion	opinion	NOUN
ajbmeb-1202	113	23	on	on	ADP
ajbmeb-1202	113	24	whether	whether	SCONJ
ajbmeb-1202	113	25	the	the	DET
ajbmeb-1202	113	26	financial	financial	ADJ
ajbmeb-1202	113	27	statements	statement	NOUN
ajbmeb-1202	113	28	are	be	AUX
ajbmeb-1202	113	29	fairly	fairly	ADV
ajbmeb-1202	113	30	presented	present	VERB
ajbmeb-1202	113	31	in	in	ADP
ajbmeb-1202	113	32	all	all	DET
ajbmeb-1202	113	33	material	material	NOUN
ajbmeb-1202	113	34	respects	respect	NOUN
ajbmeb-1202	113	35	.	.	PUNCT
ajbmeb-1202	114	1	evidence	evidence	NOUN
ajbmeb-1202	114	2	,	,	PUNCT
ajbmeb-1202	114	3	materiality	materiality	NOUN
ajbmeb-1202	114	4	,	,	PUNCT
ajbmeb-1202	114	5	and	and	CCONJ
ajbmeb-1202	114	6	components	component	NOUN
ajbmeb-1202	114	7	of	of	ADP
ajbmeb-1202	114	8	audit	audit	NOUN
ajbmeb-1202	114	9	risk	risk	NOUN
ajbmeb-1202	114	10	,	,	PUNCT
ajbmeb-1202	114	11	the	the	DET
ajbmeb-1202	114	12	auditor	auditor	NOUN
ajbmeb-1202	114	13	may	may	AUX
ajbmeb-1202	114	14	choose	choose	VERB
ajbmeb-1202	114	15	from	from	ADP
ajbmeb-1202	114	16	alternative	alternative	ADJ
ajbmeb-1202	114	17	primary	primary	ADJ
ajbmeb-1202	114	18	audit	audit	NOUN
ajbmeb-1202	114	19	strategies	strategy	NOUN
ajbmeb-1202	114	20	in	in	ADP
ajbmeb-1202	114	21	planning	plan	VERB
ajbmeb-1202	114	22	the	the	DET
ajbmeb-1202	114	23	audit	audit	NOUN
ajbmeb-1202	114	24	of	of	ADP
ajbmeb-1202	114	25	individual	individual	ADJ
ajbmeb-1202	114	26	assertions	assertion	NOUN
ajbmeb-1202	114	27	or	or	CCONJ
ajbmeb-1202	114	28	groups	group	NOUN
ajbmeb-1202	114	29	of	of	ADP
ajbmeb-1202	114	30	assertions	assertion	NOUN
ajbmeb-1202	114	31	(	(	PUNCT
ajbmeb-1202	114	32	chang	chang	PROPN
ajbmeb-1202	114	33	et	et	PROPN
ajbmeb-1202	114	34	al	al	PROPN
ajbmeb-1202	114	35	,	,	PUNCT
ajbmeb-1202	114	36	2013	2013	NUM
ajbmeb-1202	114	37	)	)	PUNCT
ajbmeb-1202	114	38	.	.	PUNCT
ajbmeb-1202	115	1	based	base	VERB
ajbmeb-1202	115	2	on	on	ADP
ajbmeb-1202	115	3	the	the	DET
ajbmeb-1202	115	4	foregoing	foregoing	NOUN
ajbmeb-1202	115	5	,	,	PUNCT
ajbmeb-1202	115	6	the	the	DET
ajbmeb-1202	115	7	audit	audit	NOUN
ajbmeb-1202	115	8	strategy	strategy	NOUN
ajbmeb-1202	115	9	can	can	AUX
ajbmeb-1202	115	10	be	be	AUX
ajbmeb-1202	115	11	defined	define	VERB
ajbmeb-1202	115	12	as	as	ADP
ajbmeb-1202	115	13	a	a	DET
ajbmeb-1202	115	14	planned	plan	VERB
ajbmeb-1202	115	15	methodology	methodology	NOUN
ajbmeb-1202	115	16	that	that	PRON
ajbmeb-1202	115	17	includes	include	VERB
ajbmeb-1202	115	18	how	how	SCONJ
ajbmeb-1202	115	19	to	to	PART
ajbmeb-1202	115	20	choose	choose	VERB
ajbmeb-1202	115	21	the	the	DET
ajbmeb-1202	115	22	means	mean	NOUN
ajbmeb-1202	115	23	and	and	CCONJ
ajbmeb-1202	115	24	methods	method	NOUN
ajbmeb-1202	115	25	that	that	PRON
ajbmeb-1202	115	26	the	the	DET
ajbmeb-1202	115	27	auditor	auditor	NOUN
ajbmeb-1202	115	28	must	must	AUX
ajbmeb-1202	115	29	follow	follow	VERB
ajbmeb-1202	115	30	to	to	PART
ajbmeb-1202	115	31	carry	carry	VERB
ajbmeb-1202	115	32	out	out	ADP
ajbmeb-1202	115	33	the	the	DET
ajbmeb-1202	115	34	audit	audit	NOUN
ajbmeb-1202	115	35	task	task	NOUN
ajbmeb-1202	115	36	efficiently	efficiently	ADV
ajbmeb-1202	115	37	and	and	CCONJ
ajbmeb-1202	115	38	effectively	effectively	ADV
ajbmeb-1202	115	39	,	,	PUNCT
ajbmeb-1202	115	40	and	and	CCONJ
ajbmeb-1202	115	41	one	one	NUM
ajbmeb-1202	115	42	or	or	CCONJ
ajbmeb-1202	115	43	more	more	ADJ
ajbmeb-1202	115	44	strategies	strategy	NOUN
ajbmeb-1202	115	45	can	can	AUX
ajbmeb-1202	115	46	be	be	AUX
ajbmeb-1202	115	47	used	use	VERB
ajbmeb-1202	115	48	for	for	ADP
ajbmeb-1202	115	49	a	a	DET
ajbmeb-1202	115	50	specific	specific	ADJ
ajbmeb-1202	115	51	account	account	NOUN
ajbmeb-1202	115	52	or	or	CCONJ
ajbmeb-1202	115	53	group	group	NOUN
ajbmeb-1202	115	54	of	of	ADP
ajbmeb-1202	115	55	accounts	account	NOUN
ajbmeb-1202	115	56	within	within	ADP
ajbmeb-1202	115	57	the	the	DET
ajbmeb-1202	115	58	specific	specific	ADJ
ajbmeb-1202	115	59	audit	audit	NOUN
ajbmeb-1202	115	60	tasks	task	NOUN
ajbmeb-1202	115	61	,	,	PUNCT
ajbmeb-1202	115	62	and	and	CCONJ
ajbmeb-1202	115	63	the	the	DET
ajbmeb-1202	115	64	success	success	NOUN
ajbmeb-1202	115	65	of	of	ADP
ajbmeb-1202	115	66	the	the	DET
ajbmeb-1202	115	67	audit	audit	NOUN
ajbmeb-1202	115	68	process	process	NOUN
ajbmeb-1202	115	69	depends	depend	VERB
ajbmeb-1202	115	70	on	on	ADP
ajbmeb-1202	115	71	the	the	DET
ajbmeb-1202	115	72	degree	degree	NOUN
ajbmeb-1202	115	73	the	the	DET
ajbmeb-1202	115	74	first	first	ADJ
ajbmeb-1202	115	75	is	be	AUX
ajbmeb-1202	115	76	the	the	DET
ajbmeb-1202	115	77	degree	degree	NOUN
ajbmeb-1202	115	78	of	of	ADP
ajbmeb-1202	115	79	cooperation	cooperation	NOUN
ajbmeb-1202	115	80	among	among	ADP
ajbmeb-1202	115	81	the	the	DET
ajbmeb-1202	115	82	members	member	NOUN
ajbmeb-1202	115	83	of	of	ADP
ajbmeb-1202	115	84	the	the	DET
ajbmeb-1202	115	85	audit	audit	NOUN
ajbmeb-1202	115	86	team	team	NOUN
ajbmeb-1202	115	87	,	,	PUNCT
ajbmeb-1202	115	88	especially	especially	ADV
ajbmeb-1202	115	89	if	if	SCONJ
ajbmeb-1202	115	90	we	we	PRON
ajbmeb-1202	115	91	know	know	VERB
ajbmeb-1202	115	92	that	that	SCONJ
ajbmeb-1202	115	93	the	the	DET
ajbmeb-1202	115	94	services	service	NOUN
ajbmeb-1202	115	95	assigned	assign	VERB
ajbmeb-1202	115	96	to	to	ADP
ajbmeb-1202	115	97	the	the	DET
ajbmeb-1202	115	98	auditor	auditor	NOUN
ajbmeb-1202	115	99	are	be	AUX
ajbmeb-1202	115	100	renewable	renewable	ADJ
ajbmeb-1202	115	101	and	and	CCONJ
ajbmeb-1202	115	102	increasing	increase	VERB
ajbmeb-1202	115	103	in	in	ADP
ajbmeb-1202	115	104	quantity	quantity	NOUN
ajbmeb-1202	115	105	and	and	CCONJ
ajbmeb-1202	115	106	quality	quality	NOUN
ajbmeb-1202	115	107	,	,	PUNCT
ajbmeb-1202	115	108	given	give	VERB
ajbmeb-1202	115	109	that	that	SCONJ
ajbmeb-1202	115	110	auditing	auditing	NOUN
ajbmeb-1202	115	111	is	be	AUX
ajbmeb-1202	115	112	a	a	DET
ajbmeb-1202	115	113	profession	profession	NOUN
ajbmeb-1202	115	114	and	and	CCONJ
ajbmeb-1202	115	115	a	a	DET
ajbmeb-1202	115	116	service	service	NOUN
ajbmeb-1202	115	117	provided	provide	VERB
ajbmeb-1202	115	118	by	by	ADP
ajbmeb-1202	115	119	the	the	DET
ajbmeb-1202	115	120	auditor	auditor	NOUN
ajbmeb-1202	115	121	to	to	ADP
ajbmeb-1202	115	122	his	his	PRON
ajbmeb-1202	115	123	clients	client	NOUN
ajbmeb-1202	115	124	and	and	CCONJ
ajbmeb-1202	115	125	society	society	NOUN
ajbmeb-1202	115	126	,	,	PUNCT
ajbmeb-1202	115	127	and	and	CCONJ
ajbmeb-1202	116	1	given	give	VERB
ajbmeb-1202	116	2	that	that	SCONJ
ajbmeb-1202	116	3	the	the	DET
ajbmeb-1202	116	4	needs	need	NOUN
ajbmeb-1202	116	5	of	of	ADP
ajbmeb-1202	116	6	this	this	DET
ajbmeb-1202	116	7	society	society	NOUN
ajbmeb-1202	116	8	are	be	AUX
ajbmeb-1202	116	9	renewable	renewable	ADJ
ajbmeb-1202	116	10	and	and	CCONJ
ajbmeb-1202	116	11	increasing	increase	VERB
ajbmeb-1202	116	12	due	due	ADP
ajbmeb-1202	116	13	to	to	ADP
ajbmeb-1202	116	14	the	the	DET
ajbmeb-1202	116	15	natural	natural	ADJ
ajbmeb-1202	116	16	development	development	NOUN
ajbmeb-1202	116	17	and	and	CCONJ
ajbmeb-1202	116	18	dynamism	dynamism	NOUN
ajbmeb-1202	116	19	of	of	ADP
ajbmeb-1202	116	20	society	society	NOUN
ajbmeb-1202	116	21	.	.	PUNCT
ajbmeb-1202	117	1	the	the	DET
ajbmeb-1202	117	2	audit	audit	NOUN
ajbmeb-1202	117	3	strategy	strategy	NOUN
ajbmeb-1202	117	4	tests	test	NOUN
ajbmeb-1202	117	5	and	and	CCONJ
ajbmeb-1202	117	6	evaluates	evaluate	VERB
ajbmeb-1202	117	7	the	the	DET
ajbmeb-1202	117	8	operations	operation	NOUN
ajbmeb-1202	117	9	of	of	ADP
ajbmeb-1202	117	10	the	the	DET
ajbmeb-1202	117	11	economic	economic	ADJ
ajbmeb-1202	117	12	units	unit	NOUN
ajbmeb-1202	117	13	affected	affect	VERB
ajbmeb-1202	117	14	by	by	ADP
ajbmeb-1202	117	15	the	the	DET
ajbmeb-1202	117	16	strategic	strategic	ADJ
ajbmeb-1202	117	17	management	management	NOUN
ajbmeb-1202	117	18	process	process	NOUN
ajbmeb-1202	117	19	,	,	PUNCT
ajbmeb-1202	117	20	and	and	CCONJ
ajbmeb-1202	117	21	this	this	DET
ajbmeb-1202	117	22	audit	audit	NOUN
ajbmeb-1202	117	23	can	can	AUX
ajbmeb-1202	117	24	be	be	AUX
ajbmeb-1202	117	25	comprehensive	comprehensive	ADJ
ajbmeb-1202	117	26	for	for	ADP
ajbmeb-1202	117	27	all	all	DET
ajbmeb-1202	117	28	aspects	aspect	NOUN
ajbmeb-1202	117	29	of	of	ADP
ajbmeb-1202	117	30	the	the	DET
ajbmeb-1202	117	31	strategic	strategic	ADJ
ajbmeb-1202	117	32	management	management	NOUN
ajbmeb-1202	117	33	process	process	NOUN
ajbmeb-1202	117	34	,	,	PUNCT
ajbmeb-1202	117	35	or	or	CCONJ
ajbmeb-1202	117	36	it	it	PRON
ajbmeb-1202	117	37	can	can	AUX
ajbmeb-1202	117	38	focus	focus	VERB
ajbmeb-1202	117	39	on	on	ADP
ajbmeb-1202	117	40	one	one	NUM
ajbmeb-1202	117	41	part	part	NOUN
ajbmeb-1202	117	42	of	of	ADP
ajbmeb-1202	117	43	the	the	DET
ajbmeb-1202	117	44	process	process	NOUN
ajbmeb-1202	117	45	.	.	PUNCT
ajbmeb-1202	118	1	(	(	PUNCT
ajbmeb-1202	118	2	ahmad	ahmad	PROPN
ajbmeb-1202	118	3	,	,	PUNCT
ajbmeb-1202	118	4	2015	2015	NUM
ajbmeb-1202	118	5	)	)	PUNCT
ajbmeb-1202	118	6	defines	define	VERB
ajbmeb-1202	118	7	the	the	DET
ajbmeb-1202	118	8	audit	audit	NOUN
ajbmeb-1202	118	9	strategy	strategy	NOUN
ajbmeb-1202	118	10	as	as	ADP
ajbmeb-1202	118	11	a	a	DET
ajbmeb-1202	118	12	planned	planned	ADJ
ajbmeb-1202	118	13	approach	approach	NOUN
ajbmeb-1202	118	14	that	that	PRON
ajbmeb-1202	118	15	includes	include	VERB
ajbmeb-1202	118	16	how	how	SCONJ
ajbmeb-1202	118	17	to	to	PART
ajbmeb-1202	118	18	choose	choose	VERB
ajbmeb-1202	118	19	the	the	DET
ajbmeb-1202	118	20	methods	method	NOUN
ajbmeb-1202	118	21	that	that	PRON
ajbmeb-1202	118	22	must	must	AUX
ajbmeb-1202	118	23	be	be	AUX
ajbmeb-1202	118	24	to	to	PART
ajbmeb-1202	118	25	be	be	AUX
ajbmeb-1202	118	26	followed	follow	VERB
ajbmeb-1202	118	27	by	by	ADP
ajbmeb-1202	118	28	the	the	DET
ajbmeb-1202	118	29	auditor	auditor	NOUN
ajbmeb-1202	118	30	to	to	PART
ajbmeb-1202	118	31	carry	carry	VERB
ajbmeb-1202	118	32	out	out	ADP
ajbmeb-1202	118	33	the	the	DET
ajbmeb-1202	118	34	audit	audit	NOUN
ajbmeb-1202	118	35	task	task	NOUN
ajbmeb-1202	118	36	efficiently	efficiently	ADV
ajbmeb-1202	118	37	,	,	PUNCT
ajbmeb-1202	118	38	while	while	SCONJ
ajbmeb-1202	118	39	(	(	PUNCT
ajbmeb-1202	118	40	ramamoorti	ramamoorti	PROPN
ajbmeb-1202	118	41	,	,	PUNCT
ajbmeb-1202	118	42	2003	2003	NUM
ajbmeb-1202	118	43	)	)	PUNCT
ajbmeb-1202	118	44	on	on	ADP
ajbmeb-1202	118	45	the	the	DET
ajbmeb-1202	118	46	other	other	ADJ
ajbmeb-1202	118	47	hand	hand	NOUN
ajbmeb-1202	118	48	sees	see	VERB
ajbmeb-1202	118	49	that	that	SCONJ
ajbmeb-1202	118	50	it	it	PRON
ajbmeb-1202	118	51	is	be	AUX
ajbmeb-1202	118	52	part	part	NOUN
ajbmeb-1202	118	53	of	of	ADP
ajbmeb-1202	118	54	the	the	DET
ajbmeb-1202	118	55	supreme	supreme	PROPN
ajbmeb-1202	118	56	financial	financial	PROPN
ajbmeb-1202	118	57	control	control	PROPN
ajbmeb-1202	118	58	,	,	PUNCT
ajbmeb-1202	118	59	which	which	PRON
ajbmeb-1202	118	60	is	be	AUX
ajbmeb-1202	118	61	a	a	DET
ajbmeb-1202	118	62	new	new	ADJ
ajbmeb-1202	118	63	methodology	methodology	NOUN
ajbmeb-1202	118	64	for	for	ADP
ajbmeb-1202	118	65	assessing	assess	VERB
ajbmeb-1202	118	66	the	the	DET
ajbmeb-1202	118	67	development	development	NOUN
ajbmeb-1202	118	68	prospects	prospect	NOUN
ajbmeb-1202	118	69	of	of	ADP
ajbmeb-1202	118	70	the	the	DET
ajbmeb-1202	118	71	state	state	NOUN
ajbmeb-1202	118	72	and	and	CCONJ
ajbmeb-1202	118	73	is	be	AUX
ajbmeb-1202	118	74	applied	apply	VERB
ajbmeb-1202	118	75	with	with	ADP
ajbmeb-1202	118	76	the	the	DET
ajbmeb-1202	118	77	aim	aim	NOUN
ajbmeb-1202	118	78	of	of	ADP
ajbmeb-1202	118	79	making	make	VERB
ajbmeb-1202	118	80	the	the	DET
ajbmeb-1202	118	81	optimal	optimal	ADJ
ajbmeb-1202	118	82	decision	decision	NOUN
ajbmeb-1202	118	83	regarding	regard	VERB
ajbmeb-1202	118	84	the	the	DET
ajbmeb-1202	118	85	use	use	NOUN
ajbmeb-1202	118	86	and	and	CCONJ
ajbmeb-1202	118	87	use	use	NOUN
ajbmeb-1202	118	88	of	of	ADP
ajbmeb-1202	118	89	state	state	NOUN
ajbmeb-1202	118	90	resources	resource	NOUN
ajbmeb-1202	118	91	,	,	PUNCT
ajbmeb-1202	118	92	and	and	CCONJ
ajbmeb-1202	118	93	this	this	DET
ajbmeb-1202	118	94	type	type	NOUN
ajbmeb-1202	118	95	of	of	ADP
ajbmeb-1202	118	96	audit	audit	NOUN
ajbmeb-1202	118	97	allows	allow	VERB
ajbmeb-1202	118	98	the	the	DET
ajbmeb-1202	118	99	parties	party	NOUN
ajbmeb-1202	118	100	to	to	ADP
ajbmeb-1202	118	101	financial	financial	ADJ
ajbmeb-1202	118	102	control	control	PROPN
ajbmeb-1202	118	103	supreme	supreme	PROPN
ajbmeb-1202	118	104	council	council	PROPN
ajbmeb-1202	118	105	to	to	PART
ajbmeb-1202	118	106	express	express	VERB
ajbmeb-1202	118	107	its	its	PRON
ajbmeb-1202	118	108	views	view	NOUN
ajbmeb-1202	118	109	on	on	ADP
ajbmeb-1202	118	110	the	the	DET
ajbmeb-1202	118	111	efficiency	efficiency	NOUN
ajbmeb-1202	118	112	of	of	ADP
ajbmeb-1202	118	113	achieving	achieve	VERB
ajbmeb-1202	118	114	the	the	DET
ajbmeb-1202	118	115	approved	approve	VERB
ajbmeb-1202	118	116	goals	goal	NOUN
ajbmeb-1202	118	117	and	and	CCONJ
ajbmeb-1202	118	118	objectives	objective	NOUN
ajbmeb-1202	118	119	.	.	PUNCT
ajbmeb-1202	119	1	according	accord	VERB
ajbmeb-1202	119	2	to	to	ADP
ajbmeb-1202	119	3	(	(	PUNCT
ajbmeb-1202	119	4	erjckson	erjckson	PROPN
ajbmeb-1202	119	5	,	,	PUNCT
ajbmeb-1202	119	6	2010	2010	NUM
ajbmeb-1202	119	7	)	)	PUNCT
ajbmeb-1202	119	8	that	that	SCONJ
ajbmeb-1202	119	9	developing	develop	VERB
ajbmeb-1202	119	10	an	an	DET
ajbmeb-1202	119	11	audit	audit	NOUN
ajbmeb-1202	119	12	strategy	strategy	NOUN
ajbmeb-1202	119	13	for	for	ADP
ajbmeb-1202	119	14	any	any	DET
ajbmeb-1202	119	15	audit	audit	NOUN
ajbmeb-1202	119	16	engagement	engagement	NOUN
ajbmeb-1202	119	17	is	be	AUX
ajbmeb-1202	119	18	mandatory	mandatory	ADJ
ajbmeb-1202	119	19	under	under	ADP
ajbmeb-1202	119	20	auditing	auditing	NOUN
ajbmeb-1202	119	21	standards	standard	NOUN
ajbmeb-1202	119	22	,	,	PUNCT
ajbmeb-1202	119	23	several	several	ADJ
ajbmeb-1202	119	24	factors	factor	NOUN
ajbmeb-1202	119	25	contribute	contribute	VERB
ajbmeb-1202	119	26	to	to	ADP
ajbmeb-1202	119	27	the	the	DET
ajbmeb-1202	119	28	importance	importance	NOUN
ajbmeb-1202	119	29	of	of	ADP
ajbmeb-1202	119	30	an	an	DET
ajbmeb-1202	119	31	audit	audit	NOUN
ajbmeb-1202	119	32	strategy	strategy	NOUN
ajbmeb-1202	119	33	in	in	ADP
ajbmeb-1202	119	34	an	an	DET
ajbmeb-1202	119	35	audit	audit	NOUN
ajbmeb-1202	119	36	,	,	PUNCT
ajbmeb-1202	119	37	and	and	CCONJ
ajbmeb-1202	119	38	some	some	PRON
ajbmeb-1202	119	39	of	of	ADP
ajbmeb-1202	119	40	these	these	PRON
ajbmeb-1202	119	41	are	be	AUX
ajbmeb-1202	119	42	as	as	SCONJ
ajbmeb-1202	119	43	follows	follow	VERB
ajbmeb-1202	119	44	:	:	PUNCT
ajbmeb-1202	119	45	1	1	X
ajbmeb-1202	119	46	)	)	PUNCT
ajbmeb-1202	119	47	determine	determine	VERB
ajbmeb-1202	119	48	the	the	DET
ajbmeb-1202	119	49	scope	scope	NOUN
ajbmeb-1202	119	50	of	of	ADP
ajbmeb-1202	119	51	participation	participation	NOUN
ajbmeb-1202	119	52	in	in	ADP
ajbmeb-1202	119	53	the	the	DET
ajbmeb-1202	119	54	audit	audit	NOUN
ajbmeb-1202	119	55	:	:	PUNCT
ajbmeb-1202	119	56	the	the	DET
ajbmeb-1202	119	57	audit	audit	NOUN
ajbmeb-1202	119	58	strategy	strategy	NOUN
ajbmeb-1202	119	59	plays	play	VERB
ajbmeb-1202	119	60	an	an	DET
ajbmeb-1202	119	61	important	important	ADJ
ajbmeb-1202	119	62	role	role	NOUN
ajbmeb-1202	119	63	in	in	ADP
ajbmeb-1202	119	64	determining	determine	VERB
ajbmeb-1202	119	65	the	the	DET
ajbmeb-1202	119	66	scope	scope	NOUN
ajbmeb-1202	119	67	of	of	ADP
ajbmeb-1202	119	68	the	the	DET
ajbmeb-1202	119	69	audit	audit	NOUN
ajbmeb-1202	119	70	.	.	PUNCT
ajbmeb-1202	120	1	without	without	ADP
ajbmeb-1202	120	2	an	an	DET
ajbmeb-1202	120	3	appropriate	appropriate	ADJ
ajbmeb-1202	120	4	audit	audit	NOUN
ajbmeb-1202	120	5	strategy	strategy	NOUN
ajbmeb-1202	120	6	,	,	PUNCT
ajbmeb-1202	120	7	the	the	DET
ajbmeb-1202	120	8	auditors	auditor	NOUN
ajbmeb-1202	120	9	will	will	AUX
ajbmeb-1202	120	10	not	not	PART
ajbmeb-1202	120	11	understand	understand	VERB
ajbmeb-1202	120	12	the	the	DET
ajbmeb-1202	120	13	extent	extent	NOUN
ajbmeb-1202	120	14	of	of	ADP
ajbmeb-1202	120	15	the	the	DET
ajbmeb-1202	120	16	work	work	NOUN
ajbmeb-1202	120	17	they	they	PRON
ajbmeb-1202	120	18	should	should	AUX
ajbmeb-1202	120	19	do	do	VERB
ajbmeb-1202	120	20	.	.	PUNCT
ajbmeb-1202	121	1	similarly	similarly	ADV
ajbmeb-1202	121	2	,	,	PUNCT
ajbmeb-1202	121	3	scoping	scope	VERB
ajbmeb-1202	121	4	can	can	AUX
ajbmeb-1202	121	5	help	help	VERB
ajbmeb-1202	121	6	auditors	auditor	NOUN
ajbmeb-1202	121	7	in	in	ADP
ajbmeb-1202	121	8	making	make	VERB
ajbmeb-1202	121	9	decisions	decision	NOUN
ajbmeb-1202	121	10	related	relate	VERB
ajbmeb-1202	121	11	to	to	ADP
ajbmeb-1202	121	12	in	in	ADP
ajbmeb-1202	121	13	resource	resource	NOUN
ajbmeb-1202	121	14	management	management	NOUN
ajbmeb-1202	121	15	;	;	PUNCT
ajbmeb-1202	121	16	in	in	ADP
ajbmeb-1202	121	17	general	general	ADJ
ajbmeb-1202	121	18	,	,	PUNCT
ajbmeb-1202	121	19	establishing	establish	VERB
ajbmeb-1202	121	20	the	the	DET
ajbmeb-1202	121	21	audit	audit	NOUN
ajbmeb-1202	121	22	engagement	engagement	NOUN
ajbmeb-1202	121	23	scope	scope	NOUN
ajbmeb-1202	121	24	is	be	AUX
ajbmeb-1202	121	25	one	one	NUM
ajbmeb-1202	121	26	of	of	ADP
ajbmeb-1202	121	27	the	the	DET
ajbmeb-1202	121	28	key	key	ADJ
ajbmeb-1202	121	29	roles	role	NOUN
ajbmeb-1202	121	30	of	of	ADP
ajbmeb-1202	121	31	the	the	DET
ajbmeb-1202	121	32	audit	audit	NOUN
ajbmeb-1202	121	33	strategy	strategy	NOUN
ajbmeb-1202	121	34	.	.	PUNCT
ajbmeb-1202	122	1	2	2	X
ajbmeb-1202	122	2	)	)	PUNCT
ajbmeb-1202	122	3	developing	develop	VERB
ajbmeb-1202	122	4	the	the	DET
ajbmeb-1202	122	5	right	right	ADJ
ajbmeb-1202	122	6	audit	audit	NOUN
ajbmeb-1202	122	7	approach	approach	NOUN
ajbmeb-1202	122	8	:	:	PUNCT
ajbmeb-1202	122	9	the	the	DET
ajbmeb-1202	122	10	audit	audit	NOUN
ajbmeb-1202	122	11	approach	approach	NOUN
ajbmeb-1202	122	12	refers	refer	VERB
ajbmeb-1202	122	13	to	to	ADP
ajbmeb-1202	122	14	the	the	DET
ajbmeb-1202	122	15	strategy	strategy	NOUN
ajbmeb-1202	122	16	that	that	PRON
ajbmeb-1202	122	17	auditors	auditor	NOUN
ajbmeb-1202	122	18	use	use	VERB
ajbmeb-1202	122	19	to	to	PART
ajbmeb-1202	122	20	conduct	conduct	VERB
ajbmeb-1202	122	21	an	an	DET
ajbmeb-1202	122	22	audit	audit	NOUN
ajbmeb-1202	122	23	engagement	engagement	NOUN
ajbmeb-1202	122	24	.	.	PUNCT
ajbmeb-1202	123	1	this	this	DET
ajbmeb-1202	123	2	approach	approach	NOUN
ajbmeb-1202	123	3	varies	vary	VERB
ajbmeb-1202	123	4	according	accord	VERB
ajbmeb-1202	123	5	to	to	ADP
ajbmeb-1202	123	6	the	the	DET
ajbmeb-1202	123	7	client	client	NOUN
ajbmeb-1202	123	8	and	and	CCONJ
ajbmeb-1202	123	9	the	the	DET
ajbmeb-1202	123	10	type	type	NOUN
ajbmeb-1202	123	11	of	of	ADP
ajbmeb-1202	123	12	engagement	engagement	NOUN
ajbmeb-1202	123	13	.	.	PUNCT
ajbmeb-1202	124	1	through	through	ADP
ajbmeb-1202	124	2	the	the	DET
ajbmeb-1202	124	3	audit	audit	NOUN
ajbmeb-1202	124	4	strategy	strategy	NOUN
ajbmeb-1202	124	5	,	,	PUNCT
ajbmeb-1202	124	6	auditors	auditor	NOUN
ajbmeb-1202	124	7	can	can	AUX
ajbmeb-1202	124	8	determine	determine	VERB
ajbmeb-1202	124	9	the	the	DET
ajbmeb-1202	124	10	appropriate	appropriate	ADJ
ajbmeb-1202	124	11	audit	audit	NOUN
ajbmeb-1202	124	12	approach	approach	NOUN
ajbmeb-1202	124	13	to	to	ADP
ajbmeb-1202	124	14	use	use	NOUN
ajbmeb-1202	124	15	.	.	PUNCT
ajbmeb-1202	125	1	it	it	PRON
ajbmeb-1202	125	2	can	can	AUX
ajbmeb-1202	125	3	also	also	ADV
ajbmeb-1202	125	4	help	help	VERB
ajbmeb-1202	125	5	in	in	ADP
ajbmeb-1202	125	6	ensuring	ensure	VERB
ajbmeb-1202	125	7	that	that	SCONJ
ajbmeb-1202	125	8	the	the	DET
ajbmeb-1202	125	9	audit	audit	NOUN
ajbmeb-1202	125	10	approach	approach	NOUN
ajbmeb-1202	125	11	is	be	AUX
ajbmeb-1202	125	12	effective	effective	ADJ
ajbmeb-1202	125	13	and	and	CCONJ
ajbmeb-1202	125	14	efficient	efficient	ADJ
ajbmeb-1202	125	15	in	in	ADP
ajbmeb-1202	125	16	completing	complete	VERB
ajbmeb-1202	125	17	the	the	DET
ajbmeb-1202	125	18	engagement	engagement	NOUN
ajbmeb-1202	125	19	(	(	PUNCT
ajbmeb-1202	125	20	yati	yati	PROPN
ajbmeb-1202	125	21	,	,	PUNCT
ajbmeb-1202	125	22	2016	2016	NUM
ajbmeb-1202	125	23	)	)	PUNCT
ajbmeb-1202	125	24	.	.	PUNCT
ajbmeb-1202	126	1	american	american	PROPN
ajbmeb-1202	126	2	journal	journal	PROPN
ajbmeb-1202	126	3	of	of	ADP
ajbmeb-1202	126	4	business	business	NOUN
ajbmeb-1202	126	5	management	management	NOUN
ajbmeb-1202	126	6	,	,	PUNCT
ajbmeb-1202	126	7	economics	economic	NOUN
ajbmeb-1202	126	8	and	and	CCONJ
ajbmeb-1202	126	9	banking	banking	NOUN
ajbmeb-1202	126	10	volume	volume	NOUN
ajbmeb-1202	126	11	16	16	NUM
ajbmeb-1202	126	12	sep	sep	PROPN
ajbmeb-1202	126	13	,	,	PUNCT
ajbmeb-1202	126	14	2023	2023	NUM
ajbmeb-1202	126	15	p	p	NOUN
ajbmeb-1202	126	16	a	a	PRON
ajbmeb-1202	126	17	g	g	NOUN
ajbmeb-1202	126	18	e	e	NOUN
ajbmeb-1202	126	19	|	|	NOUN
ajbmeb-1202	126	20	103	103	NUM
ajbmeb-1202	126	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	126	22	3	3	NUM
ajbmeb-1202	126	23	)	)	PUNCT
ajbmeb-1202	126	24	help	help	NOUN
ajbmeb-1202	126	25	in	in	ADP
ajbmeb-1202	126	26	identifying	identify	VERB
ajbmeb-1202	126	27	potential	potential	ADJ
ajbmeb-1202	126	28	problems	problem	NOUN
ajbmeb-1202	126	29	:	:	PUNCT
ajbmeb-1202	126	30	during	during	ADP
ajbmeb-1202	126	31	some	some	DET
ajbmeb-1202	126	32	engagements	engagement	NOUN
ajbmeb-1202	126	33	,	,	PUNCT
ajbmeb-1202	126	34	the	the	DET
ajbmeb-1202	126	35	auditors	auditor	NOUN
ajbmeb-1202	126	36	may	may	AUX
ajbmeb-1202	126	37	encounter	encounter	VERB
ajbmeb-1202	126	38	problems	problem	NOUN
ajbmeb-1202	126	39	,	,	PUNCT
ajbmeb-1202	126	40	and	and	CCONJ
ajbmeb-1202	126	41	through	through	ADP
ajbmeb-1202	126	42	the	the	DET
ajbmeb-1202	126	43	audit	audit	NOUN
ajbmeb-1202	126	44	strategy	strategy	NOUN
ajbmeb-1202	126	45	,	,	PUNCT
ajbmeb-1202	126	46	these	these	DET
ajbmeb-1202	126	47	potential	potential	ADJ
ajbmeb-1202	126	48	problems	problem	NOUN
ajbmeb-1202	126	49	are	be	AUX
ajbmeb-1202	126	50	identified	identify	VERB
ajbmeb-1202	126	51	and	and	CCONJ
ajbmeb-1202	126	52	resolved	resolve	VERB
ajbmeb-1202	126	53	in	in	ADP
ajbmeb-1202	126	54	a	a	DET
ajbmeb-1202	126	55	timely	timely	ADJ
ajbmeb-1202	126	56	manner	manner	NOUN
ajbmeb-1202	126	57	,	,	PUNCT
ajbmeb-1202	126	58	and	and	CCONJ
ajbmeb-1202	126	59	in	in	ADP
ajbmeb-1202	126	60	the	the	DET
ajbmeb-1202	126	61	absence	absence	NOUN
ajbmeb-1202	126	62	of	of	ADP
ajbmeb-1202	126	63	this	this	DET
ajbmeb-1202	126	64	strategy	strategy	NOUN
ajbmeb-1202	126	65	,	,	PUNCT
ajbmeb-1202	126	66	the	the	DET
ajbmeb-1202	126	67	auditors	auditor	NOUN
ajbmeb-1202	126	68	will	will	AUX
ajbmeb-1202	126	69	find	find	VERB
ajbmeb-1202	126	70	it	it	PRON
ajbmeb-1202	126	71	difficult	difficult	ADJ
ajbmeb-1202	126	72	to	to	PART
ajbmeb-1202	126	73	solve	solve	VERB
ajbmeb-1202	126	74	the	the	DET
ajbmeb-1202	126	75	problems	problem	NOUN
ajbmeb-1202	126	76	,	,	PUNCT
ajbmeb-1202	126	77	moreover	moreover	ADV
ajbmeb-1202	126	78	it	it	PRON
ajbmeb-1202	126	79	can	can	AUX
ajbmeb-1202	126	80	these	these	DET
ajbmeb-1202	126	81	problems	problem	NOUN
ajbmeb-1202	126	82	affect	affect	VERB
ajbmeb-1202	126	83	the	the	DET
ajbmeb-1202	126	84	timing	timing	NOUN
ajbmeb-1202	126	85	of	of	ADP
ajbmeb-1202	126	86	the	the	DET
ajbmeb-1202	126	87	audit	audit	NOUN
ajbmeb-1202	126	88	,	,	PUNCT
ajbmeb-1202	126	89	which	which	PRON
ajbmeb-1202	126	90	may	may	AUX
ajbmeb-1202	126	91	increase	increase	VERB
ajbmeb-1202	126	92	costs	cost	NOUN
ajbmeb-1202	126	93	,	,	PUNCT
ajbmeb-1202	126	94	as	as	SCONJ
ajbmeb-1202	126	95	indicated	indicate	VERB
ajbmeb-1202	126	96	(	(	PUNCT
ajbmeb-1202	126	97	karima	karima	PROPN
ajbmeb-1202	126	98	&	&	CCONJ
ajbmeb-1202	126	99	marwa	marwa	PROPN
ajbmeb-1202	126	100	,	,	PUNCT
ajbmeb-1202	126	101	30:2022	30:2022	NUM
ajbmeb-1202	126	102	)	)	PUNCT
ajbmeb-1202	126	103	.	.	PUNCT
ajbmeb-1202	127	1	4	4	X
ajbmeb-1202	127	2	)	)	PUNCT
ajbmeb-1202	127	3	risk	risk	NOUN
ajbmeb-1202	127	4	reduction	reduction	NOUN
ajbmeb-1202	127	5	:	:	PUNCT
ajbmeb-1202	127	6	an	an	DET
ajbmeb-1202	127	7	audit	audit	NOUN
ajbmeb-1202	127	8	strategy	strategy	NOUN
ajbmeb-1202	127	9	can	can	AUX
ajbmeb-1202	127	10	also	also	ADV
ajbmeb-1202	127	11	help	help	VERB
ajbmeb-1202	127	12	auditors	auditor	NOUN
ajbmeb-1202	127	13	reduce	reduce	VERB
ajbmeb-1202	127	14	their	their	PRON
ajbmeb-1202	127	15	risks	risk	NOUN
ajbmeb-1202	127	16	,	,	PUNCT
ajbmeb-1202	127	17	and	and	CCONJ
ajbmeb-1202	127	18	it	it	PRON
ajbmeb-1202	127	19	can	can	AUX
ajbmeb-1202	127	20	allow	allow	VERB
ajbmeb-1202	127	21	them	they	PRON
ajbmeb-1202	127	22	to	to	PART
ajbmeb-1202	127	23	allocate	allocate	VERB
ajbmeb-1202	127	24	appropriate	appropriate	ADJ
ajbmeb-1202	127	25	time	time	NOUN
ajbmeb-1202	127	26	and	and	CCONJ
ajbmeb-1202	127	27	attention	attention	NOUN
ajbmeb-1202	127	28	to	to	ADP
ajbmeb-1202	127	29	high	high	ADJ
ajbmeb-1202	127	30	-	-	PUNCT
ajbmeb-1202	127	31	risk	risk	NOUN
ajbmeb-1202	127	32	areas	area	NOUN
ajbmeb-1202	127	33	,	,	PUNCT
ajbmeb-1202	127	34	moreover	moreover	ADV
ajbmeb-1202	127	35	it	it	PRON
ajbmeb-1202	127	36	can	can	AUX
ajbmeb-1202	127	37	help	help	VERB
ajbmeb-1202	127	38	them	they	PRON
ajbmeb-1202	127	39	identify	identify	VERB
ajbmeb-1202	127	40	those	those	DET
ajbmeb-1202	127	41	areas	area	NOUN
ajbmeb-1202	127	42	to	to	PART
ajbmeb-1202	127	43	create	create	VERB
ajbmeb-1202	127	44	awareness	awareness	NOUN
ajbmeb-1202	127	45	of	of	ADP
ajbmeb-1202	127	46	those	those	DET
ajbmeb-1202	127	47	risks	risk	NOUN
ajbmeb-1202	127	48	,	,	PUNCT
ajbmeb-1202	127	49	in	in	ADP
ajbmeb-1202	127	50	general	general	ADJ
ajbmeb-1202	127	51	it	it	PRON
ajbmeb-1202	127	52	can	can	AUX
ajbmeb-1202	127	53	help	help	VERB
ajbmeb-1202	127	54	in	in	ADP
ajbmeb-1202	127	55	making	make	VERB
ajbmeb-1202	127	56	the	the	DET
ajbmeb-1202	127	57	audit	audit	NOUN
ajbmeb-1202	127	58	process	process	NOUN
ajbmeb-1202	127	59	efficient	efficient	ADJ
ajbmeb-1202	127	60	and	and	CCONJ
ajbmeb-1202	127	61	effective	effective	ADJ
ajbmeb-1202	127	62	,	,	PUNCT
ajbmeb-1202	127	63	which	which	PRON
ajbmeb-1202	127	64	reduces	reduce	VERB
ajbmeb-1202	127	65	audit	audit	NOUN
ajbmeb-1202	127	66	risks	risk	NOUN
ajbmeb-1202	127	67	in	in	ADP
ajbmeb-1202	127	68	general	general	ADJ
ajbmeb-1202	127	69	(	(	PUNCT
ajbmeb-1202	127	70	simangunsong	simangunsong	ADJ
ajbmeb-1202	127	71	,	,	PUNCT
ajbmeb-1202	127	72	2020	2020	NUM
ajbmeb-1202	127	73	)	)	PUNCT
ajbmeb-1202	127	74	.	.	PUNCT
ajbmeb-1202	128	1	2.4	2.4	NUM
ajbmeb-1202	128	2	the	the	DET
ajbmeb-1202	128	3	role	role	NOUN
ajbmeb-1202	128	4	of	of	ADP
ajbmeb-1202	128	5	audit	audit	NOUN
ajbmeb-1202	128	6	outsourcing	outsource	VERB
ajbmeb-1202	128	7	in	in	ADP
ajbmeb-1202	128	8	the	the	DET
ajbmeb-1202	128	9	relationship	relationship	NOUN
ajbmeb-1202	128	10	between	between	ADP
ajbmeb-1202	128	11	electronic	electronic	ADJ
ajbmeb-1202	128	12	audit	audit	NOUN
ajbmeb-1202	128	13	and	and	CCONJ
ajbmeb-1202	128	14	audit	audit	NOUN
ajbmeb-1202	128	15	strategies	strategy	NOUN
ajbmeb-1202	128	16	technology	technology	NOUN
ajbmeb-1202	128	17	contributes	contribute	VERB
ajbmeb-1202	128	18	to	to	ADP
ajbmeb-1202	128	19	building	building	NOUN
ajbmeb-1202	128	20	institutions	institution	NOUN
ajbmeb-1202	128	21	,	,	PUNCT
ajbmeb-1202	128	22	customer	customer	NOUN
ajbmeb-1202	128	23	service	service	NOUN
ajbmeb-1202	128	24	,	,	PUNCT
ajbmeb-1202	128	25	and	and	CCONJ
ajbmeb-1202	128	26	competition	competition	NOUN
ajbmeb-1202	128	27	in	in	ADP
ajbmeb-1202	128	28	the	the	DET
ajbmeb-1202	128	29	labor	labor	NOUN
ajbmeb-1202	128	30	market	market	NOUN
ajbmeb-1202	128	31	.	.	PUNCT
ajbmeb-1202	129	1	information	information	NOUN
ajbmeb-1202	129	2	technology	technology	NOUN
ajbmeb-1202	129	3	helps	help	VERB
ajbmeb-1202	129	4	in	in	ADP
ajbmeb-1202	129	5	making	make	VERB
ajbmeb-1202	129	6	decisions	decision	NOUN
ajbmeb-1202	129	7	and	and	CCONJ
ajbmeb-1202	129	8	improving	improve	VERB
ajbmeb-1202	129	9	the	the	DET
ajbmeb-1202	129	10	productivity	productivity	NOUN
ajbmeb-1202	129	11	of	of	ADP
ajbmeb-1202	129	12	business	business	NOUN
ajbmeb-1202	129	13	organizations	organization	NOUN
ajbmeb-1202	129	14	.	.	PUNCT
ajbmeb-1202	130	1	information	information	NOUN
ajbmeb-1202	130	2	technology	technology	NOUN
ajbmeb-1202	130	3	is	be	AUX
ajbmeb-1202	130	4	one	one	NUM
ajbmeb-1202	130	5	of	of	ADP
ajbmeb-1202	130	6	the	the	DET
ajbmeb-1202	130	7	most	most	ADV
ajbmeb-1202	130	8	important	important	ADJ
ajbmeb-1202	130	9	methods	method	NOUN
ajbmeb-1202	130	10	used	use	VERB
ajbmeb-1202	130	11	in	in	ADP
ajbmeb-1202	130	12	business	business	NOUN
ajbmeb-1202	130	13	establishments	establishment	NOUN
ajbmeb-1202	130	14	to	to	PART
ajbmeb-1202	130	15	provide	provide	VERB
ajbmeb-1202	130	16	services	service	NOUN
ajbmeb-1202	130	17	and	and	CCONJ
ajbmeb-1202	130	18	produce	produce	VERB
ajbmeb-1202	130	19	products	product	NOUN
ajbmeb-1202	130	20	.	.	PUNCT
ajbmeb-1202	131	1	it	it	PRON
ajbmeb-1202	131	2	has	have	AUX
ajbmeb-1202	131	3	been	be	AUX
ajbmeb-1202	131	4	used	use	VERB
ajbmeb-1202	131	5	to	to	PART
ajbmeb-1202	131	6	process	process	VERB
ajbmeb-1202	131	7	data	datum	NOUN
ajbmeb-1202	131	8	and	and	CCONJ
ajbmeb-1202	131	9	economic	economic	ADJ
ajbmeb-1202	131	10	events	event	NOUN
ajbmeb-1202	131	11	.	.	PUNCT
ajbmeb-1202	132	1	moreover	moreover	ADV
ajbmeb-1202	132	2	,	,	PUNCT
ajbmeb-1202	132	3	the	the	DET
ajbmeb-1202	132	4	use	use	NOUN
ajbmeb-1202	132	5	of	of	ADP
ajbmeb-1202	132	6	information	information	NOUN
ajbmeb-1202	132	7	technology	technology	NOUN
ajbmeb-1202	132	8	has	have	AUX
ajbmeb-1202	132	9	affected	affect	VERB
ajbmeb-1202	132	10	financial	financial	ADJ
ajbmeb-1202	132	11	and	and	CCONJ
ajbmeb-1202	132	12	accounting	accounting	NOUN
ajbmeb-1202	132	13	systems	system	NOUN
ajbmeb-1202	132	14	as	as	ADV
ajbmeb-1202	132	15	well	well	ADV
ajbmeb-1202	132	16	as	as	ADP
ajbmeb-1202	132	17	internal	internal	ADJ
ajbmeb-1202	132	18	controls	control	NOUN
ajbmeb-1202	132	19	in	in	ADP
ajbmeb-1202	132	20	business	business	NOUN
ajbmeb-1202	132	21	establishments	establishment	NOUN
ajbmeb-1202	132	22	.	.	PUNCT
ajbmeb-1202	133	1	as	as	ADP
ajbmeb-1202	133	2	a	a	DET
ajbmeb-1202	133	3	result	result	NOUN
ajbmeb-1202	133	4	,	,	PUNCT
ajbmeb-1202	133	5	information	information	NOUN
ajbmeb-1202	133	6	technology	technology	NOUN
ajbmeb-1202	133	7	has	have	AUX
ajbmeb-1202	133	8	entered	enter	VERB
ajbmeb-1202	133	9	the	the	DET
ajbmeb-1202	133	10	field	field	NOUN
ajbmeb-1202	133	11	of	of	ADP
ajbmeb-1202	133	12	auditing	auditing	NOUN
ajbmeb-1202	133	13	and	and	CCONJ
ajbmeb-1202	133	14	the	the	DET
ajbmeb-1202	133	15	so	so	ADV
ajbmeb-1202	133	16	-	-	PUNCT
ajbmeb-1202	133	17	called	call	VERB
ajbmeb-1202	133	18	electronic	electronic	ADJ
ajbmeb-1202	133	19	audit	audit	NOUN
ajbmeb-1202	133	20	has	have	AUX
ajbmeb-1202	133	21	emerged	emerge	VERB
ajbmeb-1202	133	22	(	(	PUNCT
ajbmeb-1202	133	23	boynton	boynton	PROPN
ajbmeb-1202	133	24	et	et	PROPN
ajbmeb-1202	133	25	al	al	PROPN
ajbmeb-1202	133	26	,	,	PUNCT
ajbmeb-1202	133	27	2016	2016	NUM
ajbmeb-1202	133	28	)	)	PUNCT
ajbmeb-1202	133	29	.	.	PUNCT
ajbmeb-1202	134	1	the	the	DET
ajbmeb-1202	134	2	electronic	electronic	ADJ
ajbmeb-1202	134	3	audit	audit	NOUN
ajbmeb-1202	134	4	is	be	AUX
ajbmeb-1202	134	5	represented	represent	VERB
ajbmeb-1202	134	6	in	in	ADP
ajbmeb-1202	134	7	carrying	carry	VERB
ajbmeb-1202	134	8	out	out	ADP
ajbmeb-1202	134	9	the	the	DET
ajbmeb-1202	134	10	audit	audit	NOUN
ajbmeb-1202	134	11	process	process	NOUN
ajbmeb-1202	134	12	using	use	VERB
ajbmeb-1202	134	13	information	information	NOUN
ajbmeb-1202	134	14	technology	technology	NOUN
ajbmeb-1202	134	15	,	,	PUNCT
ajbmeb-1202	134	16	and	and	CCONJ
ajbmeb-1202	134	17	despite	despite	SCONJ
ajbmeb-1202	134	18	the	the	DET
ajbmeb-1202	134	19	change	change	NOUN
ajbmeb-1202	134	20	in	in	ADP
ajbmeb-1202	134	21	the	the	DET
ajbmeb-1202	134	22	environment	environment	NOUN
ajbmeb-1202	134	23	,	,	PUNCT
ajbmeb-1202	134	24	the	the	DET
ajbmeb-1202	134	25	objectives	objective	NOUN
ajbmeb-1202	134	26	of	of	ADP
ajbmeb-1202	134	27	the	the	DET
ajbmeb-1202	134	28	electronic	electronic	ADJ
ajbmeb-1202	134	29	audit	audit	NOUN
ajbmeb-1202	134	30	remain	remain	VERB
ajbmeb-1202	134	31	the	the	DET
ajbmeb-1202	134	32	same	same	ADJ
ajbmeb-1202	134	33	as	as	ADP
ajbmeb-1202	134	34	those	those	PRON
ajbmeb-1202	134	35	of	of	ADP
ajbmeb-1202	134	36	the	the	DET
ajbmeb-1202	134	37	manual	manual	ADJ
ajbmeb-1202	134	38	audit	audit	NOUN
ajbmeb-1202	134	39	.	.	PUNCT
ajbmeb-1202	135	1	used	use	VERB
ajbmeb-1202	135	2	by	by	ADP
ajbmeb-1202	135	3	auditors	auditor	NOUN
ajbmeb-1202	135	4	has	have	AUX
ajbmeb-1202	135	5	changed	change	VERB
ajbmeb-1202	135	6	compared	compare	VERB
ajbmeb-1202	135	7	to	to	ADP
ajbmeb-1202	135	8	what	what	PRON
ajbmeb-1202	135	9	it	it	PRON
ajbmeb-1202	135	10	used	use	VERB
ajbmeb-1202	135	11	to	to	PART
ajbmeb-1202	135	12	be	be	AUX
ajbmeb-1202	135	13	(	(	PUNCT
ajbmeb-1202	135	14	al	al	PROPN
ajbmeb-1202	135	15	-	-	PUNCT
ajbmeb-1202	135	16	jabari	jabari	PROPN
ajbmeb-1202	135	17	,	,	PUNCT
ajbmeb-1202	135	18	2014	2014	NUM
ajbmeb-1202	135	19	)	)	PUNCT
ajbmeb-1202	135	20	.	.	PUNCT
ajbmeb-1202	136	1	electronic	electronic	ADJ
ajbmeb-1202	136	2	financial	financial	ADJ
ajbmeb-1202	136	3	management	management	NOUN
ajbmeb-1202	136	4	allows	allow	VERB
ajbmeb-1202	136	5	the	the	DET
ajbmeb-1202	136	6	accounting	accounting	NOUN
ajbmeb-1202	136	7	office	office	NOUN
ajbmeb-1202	136	8	and	and	CCONJ
ajbmeb-1202	136	9	the	the	DET
ajbmeb-1202	136	10	auditor	auditor	NOUN
ajbmeb-1202	136	11	to	to	PART
ajbmeb-1202	136	12	have	have	VERB
ajbmeb-1202	136	13	flexible	flexible	ADJ
ajbmeb-1202	136	14	access	access	NOUN
ajbmeb-1202	136	15	to	to	ADP
ajbmeb-1202	136	16	the	the	DET
ajbmeb-1202	136	17	same	same	ADJ
ajbmeb-1202	136	18	data	datum	NOUN
ajbmeb-1202	136	19	and	and	CCONJ
ajbmeb-1202	136	20	reports	report	NOUN
ajbmeb-1202	136	21	.	.	PUNCT
ajbmeb-1202	137	1	the	the	DET
ajbmeb-1202	137	2	information	information	NOUN
ajbmeb-1202	137	3	flow	flow	NOUN
ajbmeb-1202	137	4	improves	improve	VERB
ajbmeb-1202	137	5	between	between	ADP
ajbmeb-1202	137	6	the	the	DET
ajbmeb-1202	137	7	accounting	accounting	NOUN
ajbmeb-1202	137	8	office	office	NOUN
ajbmeb-1202	137	9	and	and	CCONJ
ajbmeb-1202	137	10	the	the	DET
ajbmeb-1202	137	11	auditor	auditor	NOUN
ajbmeb-1202	137	12	,	,	PUNCT
ajbmeb-1202	137	13	and	and	CCONJ
ajbmeb-1202	137	14	the	the	DET
ajbmeb-1202	137	15	auditor	auditor	NOUN
ajbmeb-1202	137	16	's	's	PART
ajbmeb-1202	137	17	procedures	procedure	NOUN
ajbmeb-1202	137	18	become	become	VERB
ajbmeb-1202	137	19	more	more	ADV
ajbmeb-1202	137	20	efficient	efficient	ADJ
ajbmeb-1202	137	21	with	with	ADP
ajbmeb-1202	137	22	automated	automate	VERB
ajbmeb-1202	137	23	processes	process	NOUN
ajbmeb-1202	137	24	that	that	PRON
ajbmeb-1202	137	25	reduce	reduce	VERB
ajbmeb-1202	137	26	the	the	DET
ajbmeb-1202	137	27	number	number	NOUN
ajbmeb-1202	137	28	of	of	ADP
ajbmeb-1202	137	29	errors	error	NOUN
ajbmeb-1202	137	30	and	and	CCONJ
ajbmeb-1202	137	31	misdemeanors	misdemeanor	NOUN
ajbmeb-1202	137	32	compared	compare	VERB
ajbmeb-1202	137	33	to	to	ADP
ajbmeb-1202	137	34	the	the	DET
ajbmeb-1202	137	35	manual	manual	ADJ
ajbmeb-1202	137	36	operating	operating	NOUN
ajbmeb-1202	137	37	model	model	NOUN
ajbmeb-1202	137	38	(	(	PUNCT
ajbmeb-1202	137	39	cerullo	cerullo	PROPN
ajbmeb-1202	137	40	et	et	PROPN
ajbmeb-1202	137	41	al	al	PROPN
ajbmeb-1202	137	42	,	,	PUNCT
ajbmeb-1202	137	43	2013	2013	NUM
ajbmeb-1202	137	44	)	)	PUNCT
ajbmeb-1202	137	45	.	.	PUNCT
ajbmeb-1202	138	1	the	the	DET
ajbmeb-1202	138	2	development	development	NOUN
ajbmeb-1202	138	3	in	in	ADP
ajbmeb-1202	138	4	business	business	NOUN
ajbmeb-1202	138	5	intelligence	intelligence	NOUN
ajbmeb-1202	138	6	and	and	CCONJ
ajbmeb-1202	138	7	the	the	DET
ajbmeb-1202	138	8	use	use	NOUN
ajbmeb-1202	138	9	of	of	ADP
ajbmeb-1202	138	10	computers	computer	NOUN
ajbmeb-1202	138	11	has	have	AUX
ajbmeb-1202	138	12	led	lead	VERB
ajbmeb-1202	138	13	to	to	ADP
ajbmeb-1202	138	14	increased	increase	VERB
ajbmeb-1202	138	15	interest	interest	NOUN
ajbmeb-1202	138	16	in	in	ADP
ajbmeb-1202	138	17	using	use	VERB
ajbmeb-1202	138	18	modern	modern	ADJ
ajbmeb-1202	138	19	technologies	technology	NOUN
ajbmeb-1202	138	20	in	in	ADP
ajbmeb-1202	138	21	the	the	DET
ajbmeb-1202	138	22	audit	audit	NOUN
ajbmeb-1202	138	23	process	process	NOUN
ajbmeb-1202	138	24	,	,	PUNCT
ajbmeb-1202	138	25	as	as	SCONJ
ajbmeb-1202	138	26	this	this	PRON
ajbmeb-1202	138	27	leads	lead	VERB
ajbmeb-1202	138	28	to	to	ADP
ajbmeb-1202	138	29	overcoming	overcome	VERB
ajbmeb-1202	138	30	some	some	DET
ajbmeb-1202	138	31	aspects	aspect	NOUN
ajbmeb-1202	138	32	of	of	ADP
ajbmeb-1202	138	33	human	human	ADJ
ajbmeb-1202	138	34	shortcomings	shortcoming	NOUN
ajbmeb-1202	138	35	when	when	SCONJ
ajbmeb-1202	138	36	exercising	exercise	VERB
ajbmeb-1202	138	37	professional	professional	ADJ
ajbmeb-1202	138	38	judgment	judgment	NOUN
ajbmeb-1202	138	39	,	,	PUNCT
ajbmeb-1202	138	40	and	and	CCONJ
ajbmeb-1202	138	41	this	this	PRON
ajbmeb-1202	138	42	is	be	AUX
ajbmeb-1202	138	43	reflected	reflect	VERB
ajbmeb-1202	138	44	in	in	ADP
ajbmeb-1202	138	45	improving	improve	VERB
ajbmeb-1202	138	46	the	the	DET
ajbmeb-1202	138	47	efficiency	efficiency	NOUN
ajbmeb-1202	138	48	and	and	CCONJ
ajbmeb-1202	138	49	effectiveness	effectiveness	NOUN
ajbmeb-1202	138	50	of	of	ADP
ajbmeb-1202	138	51	the	the	DET
ajbmeb-1202	138	52	audit	audit	NOUN
ajbmeb-1202	138	53	process	process	NOUN
ajbmeb-1202	138	54	,	,	PUNCT
ajbmeb-1202	138	55	as	as	SCONJ
ajbmeb-1202	138	56	the	the	DET
ajbmeb-1202	138	57	new	new	ADJ
ajbmeb-1202	138	58	audit	audit	NOUN
ajbmeb-1202	138	59	methodologies	methodology	NOUN
ajbmeb-1202	138	60	adopt	adopt	VERB
ajbmeb-1202	138	61	the	the	DET
ajbmeb-1202	138	62	concept	concept	NOUN
ajbmeb-1202	138	63	of	of	ADP
ajbmeb-1202	138	64	risk	risk	NOUN
ajbmeb-1202	138	65	,	,	PUNCT
ajbmeb-1202	138	66	which	which	PRON
ajbmeb-1202	138	67	it	it	PRON
ajbmeb-1202	138	68	includes	include	VERB
ajbmeb-1202	138	69	a	a	DET
ajbmeb-1202	138	70	strategic	strategic	ADJ
ajbmeb-1202	138	71	dimension	dimension	NOUN
ajbmeb-1202	138	72	with	with	ADP
ajbmeb-1202	138	73	regard	regard	NOUN
ajbmeb-1202	138	74	to	to	ADP
ajbmeb-1202	138	75	the	the	DET
ajbmeb-1202	138	76	ability	ability	NOUN
ajbmeb-1202	138	77	of	of	ADP
ajbmeb-1202	138	78	the	the	DET
ajbmeb-1202	138	79	economic	economic	ADJ
ajbmeb-1202	138	80	unit	unit	NOUN
ajbmeb-1202	138	81	to	to	PART
ajbmeb-1202	138	82	achieve	achieve	VERB
ajbmeb-1202	138	83	its	its	PRON
ajbmeb-1202	138	84	objectives	objective	NOUN
ajbmeb-1202	138	85	,	,	PUNCT
ajbmeb-1202	138	86	which	which	PRON
ajbmeb-1202	138	87	requires	require	VERB
ajbmeb-1202	138	88	auditors	auditor	NOUN
ajbmeb-1202	138	89	to	to	PART
ajbmeb-1202	138	90	rely	rely	VERB
ajbmeb-1202	138	91	on	on	ADP
ajbmeb-1202	138	92	advanced	advanced	ADJ
ajbmeb-1202	138	93	technology	technology	NOUN
ajbmeb-1202	138	94	that	that	PRON
ajbmeb-1202	138	95	can	can	AUX
ajbmeb-1202	138	96	identify	identify	VERB
ajbmeb-1202	138	97	factors	factor	NOUN
ajbmeb-1202	138	98	that	that	PRON
ajbmeb-1202	138	99	prevent	prevent	VERB
ajbmeb-1202	138	100	the	the	DET
ajbmeb-1202	138	101	unit	unit	NOUN
ajbmeb-1202	138	102	from	from	ADP
ajbmeb-1202	138	103	achieving	achieve	VERB
ajbmeb-1202	138	104	its	its	PRON
ajbmeb-1202	138	105	objectives	objective	NOUN
ajbmeb-1202	138	106	(	(	PUNCT
ajbmeb-1202	138	107	shihata	shihata	NOUN
ajbmeb-1202	138	108	,	,	PUNCT
ajbmeb-1202	138	109	2010	2010	NUM
ajbmeb-1202	138	110	)	)	PUNCT
ajbmeb-1202	138	111	.	.	PUNCT
ajbmeb-1202	139	1	and	and	CCONJ
ajbmeb-1202	139	2	(	(	PUNCT
ajbmeb-1202	139	3	al	al	PROPN
ajbmeb-1202	139	4	-	-	PUNCT
ajbmeb-1202	139	5	qudah	qudah	PROPN
ajbmeb-1202	139	6	et	et	PROPN
ajbmeb-1202	139	7	al	al	PROPN
ajbmeb-1202	139	8	,	,	PUNCT
ajbmeb-1202	139	9	2011	2011	NUM
ajbmeb-1202	139	10	)	)	PUNCT
ajbmeb-1202	139	11	indicated	indicate	VERB
ajbmeb-1202	139	12	that	that	SCONJ
ajbmeb-1202	139	13	the	the	DET
ajbmeb-1202	139	14	use	use	NOUN
ajbmeb-1202	139	15	of	of	ADP
ajbmeb-1202	139	16	information	information	NOUN
ajbmeb-1202	139	17	technology	technology	NOUN
ajbmeb-1202	139	18	in	in	ADP
ajbmeb-1202	139	19	various	various	ADJ
ajbmeb-1202	139	20	aspects	aspect	NOUN
ajbmeb-1202	139	21	of	of	ADP
ajbmeb-1202	139	22	life	life	NOUN
ajbmeb-1202	139	23	can	can	AUX
ajbmeb-1202	139	24	be	be	AUX
ajbmeb-1202	139	25	used	use	VERB
ajbmeb-1202	139	26	to	to	PART
ajbmeb-1202	139	27	improve	improve	VERB
ajbmeb-1202	139	28	many	many	ADJ
ajbmeb-1202	139	29	aspects	aspect	NOUN
ajbmeb-1202	139	30	at	at	ADP
ajbmeb-1202	139	31	the	the	DET
ajbmeb-1202	139	32	individual	individual	ADJ
ajbmeb-1202	139	33	level	level	NOUN
ajbmeb-1202	139	34	,	,	PUNCT
ajbmeb-1202	139	35	at	at	ADP
ajbmeb-1202	139	36	the	the	DET
ajbmeb-1202	139	37	community	community	NOUN
ajbmeb-1202	139	38	level	level	NOUN
ajbmeb-1202	139	39	,	,	PUNCT
ajbmeb-1202	139	40	and	and	CCONJ
ajbmeb-1202	139	41	in	in	ADP
ajbmeb-1202	139	42	various	various	ADJ
ajbmeb-1202	139	43	business	business	NOUN
ajbmeb-1202	139	44	fields	field	NOUN
ajbmeb-1202	139	45	,	,	PUNCT
ajbmeb-1202	139	46	including	include	VERB
ajbmeb-1202	139	47	the	the	DET
ajbmeb-1202	139	48	field	field	NOUN
ajbmeb-1202	139	49	of	of	ADP
ajbmeb-1202	139	50	auditing	auditing	NOUN
ajbmeb-1202	139	51	.	.	PUNCT
ajbmeb-1202	140	1	and	and	CCONJ
ajbmeb-1202	140	2	in	in	ADP
ajbmeb-1202	140	3	the	the	DET
ajbmeb-1202	140	4	same	same	ADJ
ajbmeb-1202	140	5	context	context	NOUN
ajbmeb-1202	140	6	.	.	PUNCT
ajbmeb-1202	141	1	the	the	DET
ajbmeb-1202	141	2	audit	audit	NOUN
ajbmeb-1202	141	3	strategy	strategy	NOUN
ajbmeb-1202	141	4	is	be	AUX
ajbmeb-1202	141	5	seen	see	VERB
ajbmeb-1202	141	6	as	as	ADP
ajbmeb-1202	141	7	this	this	DET
ajbmeb-1202	141	8	type	type	NOUN
ajbmeb-1202	141	9	of	of	ADP
ajbmeb-1202	141	10	audit	audit	NOUN
ajbmeb-1202	141	11	that	that	PRON
ajbmeb-1202	141	12	deals	deal	VERB
ajbmeb-1202	141	13	with	with	ADP
ajbmeb-1202	141	14	an	an	DET
ajbmeb-1202	141	15	economic	economic	ADJ
ajbmeb-1202	141	16	unit	unit	NOUN
ajbmeb-1202	141	17	from	from	ADP
ajbmeb-1202	141	18	a	a	DET
ajbmeb-1202	141	19	comprehensive	comprehensive	ADJ
ajbmeb-1202	141	20	perspective	perspective	NOUN
ajbmeb-1202	141	21	while	while	SCONJ
ajbmeb-1202	141	22	providing	provide	VERB
ajbmeb-1202	141	23	management	management	NOUN
ajbmeb-1202	141	24	with	with	ADP
ajbmeb-1202	141	25	a	a	DET
ajbmeb-1202	141	26	comprehensive	comprehensive	ADJ
ajbmeb-1202	141	27	and	and	CCONJ
ajbmeb-1202	141	28	comprehensive	comprehensive	ADJ
ajbmeb-1202	141	29	report	report	NOUN
ajbmeb-1202	141	30	on	on	ADP
ajbmeb-1202	141	31	its	its	PRON
ajbmeb-1202	141	32	strategic	strategic	ADJ
ajbmeb-1202	141	33	position	position	NOUN
ajbmeb-1202	141	34	in	in	ADP
ajbmeb-1202	141	35	relation	relation	NOUN
ajbmeb-1202	141	36	to	to	ADP
ajbmeb-1202	141	37	various	various	ADJ
ajbmeb-1202	141	38	aspects	aspect	NOUN
ajbmeb-1202	141	39	within	within	ADP
ajbmeb-1202	141	40	the	the	DET
ajbmeb-1202	141	41	framework	framework	NOUN
ajbmeb-1202	141	42	of	of	ADP
ajbmeb-1202	141	43	decision	decision	NOUN
ajbmeb-1202	141	44	-	-	PUNCT
ajbmeb-1202	141	45	making	make	VERB
ajbmeb-1202	141	46	processes	process	NOUN
ajbmeb-1202	141	47	(	(	PUNCT
ajbmeb-1202	141	48	arens	arens	PROPN
ajbmeb-1202	141	49	&	&	CCONJ
ajbmeb-1202	141	50	james	james	PROPN
ajbmeb-1202	141	51	,	,	PUNCT
ajbmeb-1202	141	52	2000	2000	NUM
ajbmeb-1202	141	53	)	)	PUNCT
ajbmeb-1202	141	54	.	.	PUNCT
ajbmeb-1202	142	1	the	the	DET
ajbmeb-1202	142	2	audit	audit	NOUN
ajbmeb-1202	142	3	strategy	strategy	NOUN
ajbmeb-1202	142	4	also	also	ADV
ajbmeb-1202	142	5	expresses	express	VERB
ajbmeb-1202	142	6	the	the	DET
ajbmeb-1202	142	7	input	input	NOUN
ajbmeb-1202	142	8	the	the	DET
ajbmeb-1202	142	9	general	general	ADJ
ajbmeb-1202	142	10	plan	plan	NOUN
ajbmeb-1202	142	11	for	for	ADP
ajbmeb-1202	142	12	planning	plan	VERB
ajbmeb-1202	142	13	audit	audit	NOUN
ajbmeb-1202	142	14	tasks	task	NOUN
ajbmeb-1202	142	15	as	as	ADV
ajbmeb-1202	142	16	well	well	ADV
ajbmeb-1202	142	17	as	as	ADP
ajbmeb-1202	142	18	drawing	draw	VERB
ajbmeb-1202	142	19	up	up	ADP
ajbmeb-1202	142	20	a	a	DET
ajbmeb-1202	142	21	strategy	strategy	NOUN
ajbmeb-1202	142	22	based	base	VERB
ajbmeb-1202	142	23	on	on	ADP
ajbmeb-1202	142	24	internal	internal	ADJ
ajbmeb-1202	142	25	control	control	NOUN
ajbmeb-1202	142	26	or	or	CCONJ
ajbmeb-1202	142	27	key	key	ADJ
ajbmeb-1202	142	28	tests	test	NOUN
ajbmeb-1202	142	29	in	in	ADP
ajbmeb-1202	142	30	collecting	collect	VERB
ajbmeb-1202	142	31	data	datum	NOUN
ajbmeb-1202	142	32	and	and	CCONJ
ajbmeb-1202	142	33	evidence	evidence	NOUN
ajbmeb-1202	142	34	related	relate	VERB
ajbmeb-1202	142	35	to	to	ADP
ajbmeb-1202	142	36	the	the	DET
ajbmeb-1202	142	37	audit	audit	NOUN
ajbmeb-1202	142	38	process	process	NOUN
ajbmeb-1202	142	39	,	,	PUNCT
ajbmeb-1202	142	40	and	and	CCONJ
ajbmeb-1202	142	41	(	(	PUNCT
ajbmeb-1202	142	42	institute	institute	NOUN
ajbmeb-1202	142	43	,	,	PUNCT
ajbmeb-1202	142	44	2004	2004	NUM
ajbmeb-1202	142	45	)	)	PUNCT
ajbmeb-1202	142	46	adds	add	VERB
ajbmeb-1202	142	47	that	that	SCONJ
ajbmeb-1202	142	48	the	the	DET
ajbmeb-1202	142	49	audit	audit	NOUN
ajbmeb-1202	142	50	strategy	strategy	NOUN
ajbmeb-1202	142	51	is	be	AUX
ajbmeb-1202	142	52	the	the	DET
ajbmeb-1202	142	53	last	last	ADJ
ajbmeb-1202	142	54	step	step	NOUN
ajbmeb-1202	142	55	in	in	ADP
ajbmeb-1202	142	56	strategic	strategic	ADJ
ajbmeb-1202	142	57	management	management	NOUN
ajbmeb-1202	142	58	,	,	PUNCT
ajbmeb-1202	142	59	and	and	CCONJ
ajbmeb-1202	142	60	while	while	SCONJ
ajbmeb-1202	142	61	conducting	conduct	VERB
ajbmeb-1202	142	62	audits	audits	NOUN
ajbmeb-1202	142	63	attention	attention	NOUN
ajbmeb-1202	142	64	should	should	AUX
ajbmeb-1202	142	65	focus	focus	VERB
ajbmeb-1202	142	66	on	on	ADP
ajbmeb-1202	142	67	following	follow	VERB
ajbmeb-1202	142	68	up	up	ADP
ajbmeb-1202	142	69	on	on	ADP
ajbmeb-1202	142	70	internal	internal	ADJ
ajbmeb-1202	142	71	and	and	CCONJ
ajbmeb-1202	142	72	external	external	ADJ
ajbmeb-1202	142	73	factors	factor	NOUN
ajbmeb-1202	142	74	evaluating	evaluate	VERB
ajbmeb-1202	142	75	actual	actual	ADJ
ajbmeb-1202	142	76	performance	performance	NOUN
ajbmeb-1202	142	77	and	and	CCONJ
ajbmeb-1202	142	78	taking	take	VERB
ajbmeb-1202	142	79	corrective	corrective	ADJ
ajbmeb-1202	142	80	action	action	NOUN
ajbmeb-1202	142	81	.	.	PUNCT
ajbmeb-1202	143	1	audit	audit	NOUN
ajbmeb-1202	143	2	strategy	strategy	NOUN
ajbmeb-1202	143	3	is	be	AUX
ajbmeb-1202	143	4	one	one	NUM
ajbmeb-1202	143	5	american	american	ADJ
ajbmeb-1202	143	6	journal	journal	NOUN
ajbmeb-1202	143	7	of	of	ADP
ajbmeb-1202	143	8	business	business	NOUN
ajbmeb-1202	143	9	management	management	NOUN
ajbmeb-1202	143	10	,	,	PUNCT
ajbmeb-1202	143	11	economics	economic	NOUN
ajbmeb-1202	143	12	and	and	CCONJ
ajbmeb-1202	143	13	banking	banking	NOUN
ajbmeb-1202	143	14	volume	volume	NOUN
ajbmeb-1202	143	15	16	16	NUM
ajbmeb-1202	143	16	sep	sep	PROPN
ajbmeb-1202	143	17	,	,	PUNCT
ajbmeb-1202	143	18	2023	2023	NUM
ajbmeb-1202	143	19	p	p	NOUN
ajbmeb-1202	143	20	a	a	PRON
ajbmeb-1202	143	21	g	g	NOUN
ajbmeb-1202	143	22	e	e	NOUN
ajbmeb-1202	143	23	|	|	ADV
ajbmeb-1202	143	24	104	104	NUM
ajbmeb-1202	143	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	143	26	of	of	ADP
ajbmeb-1202	143	27	the	the	DET
ajbmeb-1202	143	28	vital	vital	ADJ
ajbmeb-1202	143	29	processes	process	NOUN
ajbmeb-1202	143	30	because	because	SCONJ
ajbmeb-1202	143	31	future	future	ADJ
ajbmeb-1202	143	32	success	success	NOUN
ajbmeb-1202	143	33	depends	depend	VERB
ajbmeb-1202	143	34	on	on	ADP
ajbmeb-1202	143	35	accuracy	accuracy	NOUN
ajbmeb-1202	143	36	in	in	ADP
ajbmeb-1202	143	37	following	follow	VERB
ajbmeb-1202	143	38	up	up	ADV
ajbmeb-1202	143	39	and	and	CCONJ
ajbmeb-1202	143	40	continually	continually	ADV
ajbmeb-1202	143	41	evaluating	evaluate	VERB
ajbmeb-1202	143	42	today	today	NOUN
ajbmeb-1202	143	43	's	's	PART
ajbmeb-1202	143	44	actions	action	NOUN
ajbmeb-1202	143	45	.	.	PUNCT
ajbmeb-1202	144	1	on	on	ADP
ajbmeb-1202	144	2	the	the	DET
ajbmeb-1202	144	3	other	other	ADJ
ajbmeb-1202	144	4	hand	hand	NOUN
ajbmeb-1202	144	5	,	,	PUNCT
ajbmeb-1202	144	6	(	(	PUNCT
ajbmeb-1202	144	7	tavasti	tavasti	NOUN
ajbmeb-1202	144	8	,	,	PUNCT
ajbmeb-1202	144	9	2012	2012	NUM
ajbmeb-1202	144	10	:	:	PUNCT
ajbmeb-1202	144	11	4	4	NUM
ajbmeb-1202	144	12	-	-	SYM
ajbmeb-1202	144	13	5	5	NUM
ajbmeb-1202	144	14	)	)	PUNCT
ajbmeb-1202	144	15	defines	define	VERB
ajbmeb-1202	144	16	the	the	DET
ajbmeb-1202	144	17	audit	audit	NOUN
ajbmeb-1202	144	18	strategy	strategy	NOUN
ajbmeb-1202	144	19	as	as	ADP
ajbmeb-1202	144	20	one	one	NUM
ajbmeb-1202	144	21	of	of	ADP
ajbmeb-1202	144	22	the	the	DET
ajbmeb-1202	144	23	tools	tool	NOUN
ajbmeb-1202	144	24	related	relate	VERB
ajbmeb-1202	144	25	to	to	ADP
ajbmeb-1202	144	26	strategic	strategic	ADJ
ajbmeb-1202	144	27	choices	choice	NOUN
ajbmeb-1202	144	28	at	at	ADP
ajbmeb-1202	144	29	the	the	DET
ajbmeb-1202	144	30	internal	internal	ADJ
ajbmeb-1202	144	31	level	level	NOUN
ajbmeb-1202	144	32	and	and	CCONJ
ajbmeb-1202	144	33	the	the	DET
ajbmeb-1202	144	34	environment	environment	NOUN
ajbmeb-1202	144	35	at	at	ADP
ajbmeb-1202	144	36	the	the	DET
ajbmeb-1202	144	37	external	external	ADJ
ajbmeb-1202	144	38	level	level	NOUN
ajbmeb-1202	144	39	.	.	PUNCT
ajbmeb-1202	145	1	the	the	DET
ajbmeb-1202	145	2	strength	strength	NOUN
ajbmeb-1202	145	3	and	and	CCONJ
ajbmeb-1202	145	4	weakness	weakness	NOUN
ajbmeb-1202	145	5	that	that	PRON
ajbmeb-1202	145	6	affect	affect	VERB
ajbmeb-1202	145	7	the	the	DET
ajbmeb-1202	145	8	company	company	NOUN
ajbmeb-1202	145	9	,	,	PUNCT
ajbmeb-1202	145	10	especially	especially	ADV
ajbmeb-1202	145	11	the	the	DET
ajbmeb-1202	145	12	reasons	reason	NOUN
ajbmeb-1202	145	13	for	for	ADP
ajbmeb-1202	145	14	the	the	DET
ajbmeb-1202	145	15	company	company	NOUN
ajbmeb-1202	145	16	's	's	PART
ajbmeb-1202	145	17	failure	failure	NOUN
ajbmeb-1202	145	18	,	,	PUNCT
ajbmeb-1202	145	19	the	the	DET
ajbmeb-1202	145	20	inability	inability	NOUN
ajbmeb-1202	145	21	to	to	PART
ajbmeb-1202	145	22	achieve	achieve	VERB
ajbmeb-1202	145	23	profitability	profitability	NOUN
ajbmeb-1202	145	24	as	as	SCONJ
ajbmeb-1202	145	25	expected	expect	VERB
ajbmeb-1202	145	26	,	,	PUNCT
ajbmeb-1202	145	27	and	and	CCONJ
ajbmeb-1202	145	28	the	the	DET
ajbmeb-1202	145	29	search	search	NOUN
ajbmeb-1202	145	30	for	for	ADP
ajbmeb-1202	145	31	new	new	ADJ
ajbmeb-1202	145	32	areas	area	NOUN
ajbmeb-1202	145	33	and	and	CCONJ
ajbmeb-1202	145	34	dimensions	dimension	NOUN
ajbmeb-1202	145	35	that	that	PRON
ajbmeb-1202	145	36	may	may	AUX
ajbmeb-1202	145	37	be	be	AUX
ajbmeb-1202	145	38	the	the	DET
ajbmeb-1202	145	39	reason	reason	NOUN
ajbmeb-1202	145	40	for	for	ADP
ajbmeb-1202	145	41	adding	add	VERB
ajbmeb-1202	145	42	real	real	ADJ
ajbmeb-1202	145	43	value	value	NOUN
ajbmeb-1202	145	44	.	.	PUNCT
ajbmeb-1202	146	1	the	the	DET
ajbmeb-1202	146	2	audit	audit	NOUN
ajbmeb-1202	146	3	strategy	strategy	NOUN
ajbmeb-1202	146	4	is	be	AUX
ajbmeb-1202	146	5	also	also	ADV
ajbmeb-1202	146	6	defined	define	VERB
ajbmeb-1202	146	7	by	by	ADP
ajbmeb-1202	146	8	(	(	PUNCT
ajbmeb-1202	146	9	coram	coram	PROPN
ajbmeb-1202	146	10	et	et	PROPN
ajbmeb-1202	146	11	al	al	PROPN
ajbmeb-1202	146	12	,	,	PUNCT
ajbmeb-1202	146	13	2008	2008	NUM
ajbmeb-1202	146	14	:	:	PUNCT
ajbmeb-1202	146	15	48	48	NUM
ajbmeb-1202	146	16	)	)	PUNCT
ajbmeb-1202	146	17	as	as	ADP
ajbmeb-1202	146	18	the	the	DET
ajbmeb-1202	146	19	approach	approach	NOUN
ajbmeb-1202	146	20	used	use	VERB
ajbmeb-1202	146	21	by	by	ADP
ajbmeb-1202	146	22	the	the	DET
ajbmeb-1202	146	23	auditor	auditor	NOUN
ajbmeb-1202	146	24	in	in	ADP
ajbmeb-1202	146	25	planning	plan	VERB
ajbmeb-1202	146	26	the	the	DET
ajbmeb-1202	146	27	audit	audit	NOUN
ajbmeb-1202	146	28	process	process	NOUN
ajbmeb-1202	146	29	to	to	PART
ajbmeb-1202	146	30	collect	collect	VERB
ajbmeb-1202	146	31	and	and	CCONJ
ajbmeb-1202	146	32	evaluate	evaluate	VERB
ajbmeb-1202	146	33	evidence	evidence	NOUN
ajbmeb-1202	146	34	,	,	PUNCT
ajbmeb-1202	146	35	and	and	CCONJ
ajbmeb-1202	146	36	he	he	PRON
ajbmeb-1202	146	37	adds	add	VERB
ajbmeb-1202	146	38	that	that	SCONJ
ajbmeb-1202	146	39	it	it	PRON
ajbmeb-1202	146	40	is	be	AUX
ajbmeb-1202	146	41	a	a	DET
ajbmeb-1202	146	42	system	system	NOUN
ajbmeb-1202	146	43	to	to	PART
ajbmeb-1202	146	44	ensure	ensure	VERB
ajbmeb-1202	146	45	that	that	SCONJ
ajbmeb-1202	146	46	the	the	DET
ajbmeb-1202	146	47	company	company	NOUN
ajbmeb-1202	146	48	achieves	achieve	VERB
ajbmeb-1202	146	49	its	its	PRON
ajbmeb-1202	146	50	goals	goal	NOUN
ajbmeb-1202	146	51	by	by	ADP
ajbmeb-1202	146	52	drawing	draw	VERB
ajbmeb-1202	146	53	levels	level	NOUN
ajbmeb-1202	146	54	of	of	ADP
ajbmeb-1202	146	55	the	the	DET
ajbmeb-1202	146	56	actual	actual	ADJ
ajbmeb-1202	146	57	performance	performance	NOUN
ajbmeb-1202	146	58	targeted	target	VERB
ajbmeb-1202	146	59	and	and	CCONJ
ajbmeb-1202	146	60	then	then	ADV
ajbmeb-1202	146	61	evaluating	evaluate	VERB
ajbmeb-1202	146	62	and	and	CCONJ
ajbmeb-1202	146	63	comparing	compare	VERB
ajbmeb-1202	146	64	the	the	DET
ajbmeb-1202	146	65	actual	actual	ADJ
ajbmeb-1202	146	66	performance	performance	NOUN
ajbmeb-1202	146	67	.	.	PUNCT
ajbmeb-1202	147	1	with	with	ADP
ajbmeb-1202	147	2	benchmarks	benchmark	NOUN
ajbmeb-1202	147	3	to	to	PART
ajbmeb-1202	147	4	determine	determine	VERB
ajbmeb-1202	147	5	the	the	DET
ajbmeb-1202	147	6	achievement	achievement	NOUN
ajbmeb-1202	147	7	of	of	ADP
ajbmeb-1202	147	8	strategic	strategic	ADJ
ajbmeb-1202	147	9	performance	performance	NOUN
ajbmeb-1202	147	10	objectives	objective	NOUN
ajbmeb-1202	147	11	.	.	PUNCT
ajbmeb-1202	148	1	for	for	ADP
ajbmeb-1202	148	2	(	(	PUNCT
ajbmeb-1202	148	3	arena	arena	NOUN
ajbmeb-1202	148	4	&	&	CCONJ
ajbmeb-1202	148	5	azzone	azzone	PROPN
ajbmeb-1202	148	6	,	,	PUNCT
ajbmeb-1202	148	7	2009	2009	NUM
ajbmeb-1202	148	8	:	:	PUNCT
ajbmeb-1202	148	9	43	43	NUM
ajbmeb-1202	148	10	)	)	PUNCT
ajbmeb-1202	148	11	,	,	PUNCT
ajbmeb-1202	148	12	the	the	DET
ajbmeb-1202	148	13	audit	audit	NOUN
ajbmeb-1202	148	14	strategy	strategy	NOUN
ajbmeb-1202	148	15	is	be	AUX
ajbmeb-1202	148	16	the	the	DET
ajbmeb-1202	148	17	approach	approach	NOUN
ajbmeb-1202	148	18	used	use	VERB
ajbmeb-1202	148	19	by	by	ADP
ajbmeb-1202	148	20	the	the	DET
ajbmeb-1202	148	21	auditor	auditor	NOUN
ajbmeb-1202	148	22	to	to	PART
ajbmeb-1202	148	23	plan	plan	VERB
ajbmeb-1202	148	24	the	the	DET
ajbmeb-1202	148	25	audit	audit	NOUN
ajbmeb-1202	148	26	process	process	NOUN
ajbmeb-1202	148	27	to	to	PART
ajbmeb-1202	148	28	collect	collect	VERB
ajbmeb-1202	148	29	and	and	CCONJ
ajbmeb-1202	148	30	evaluate	evaluate	VERB
ajbmeb-1202	148	31	evidence	evidence	NOUN
ajbmeb-1202	148	32	,	,	PUNCT
ajbmeb-1202	148	33	and	and	CCONJ
ajbmeb-1202	148	34	he	he	PRON
ajbmeb-1202	148	35	sees	see	VERB
ajbmeb-1202	148	36	the	the	DET
ajbmeb-1202	148	37	audit	audit	NOUN
ajbmeb-1202	148	38	strategy	strategy	NOUN
ajbmeb-1202	148	39	as	as	ADP
ajbmeb-1202	148	40	an	an	DET
ajbmeb-1202	148	41	independent	independent	ADJ
ajbmeb-1202	148	42	evaluation	evaluation	NOUN
ajbmeb-1202	148	43	of	of	ADP
ajbmeb-1202	148	44	development	development	NOUN
ajbmeb-1202	148	45	prospects	prospect	NOUN
ajbmeb-1202	148	46	and	and	CCONJ
ajbmeb-1202	148	47	is	be	AUX
ajbmeb-1202	148	48	implemented	implement	VERB
ajbmeb-1202	148	49	based	base	VERB
ajbmeb-1202	148	50	on	on	ADP
ajbmeb-1202	148	51	information	information	NOUN
ajbmeb-1202	148	52	expectations	expectation	NOUN
ajbmeb-1202	148	53	to	to	PART
ajbmeb-1202	148	54	reflect	reflect	VERB
ajbmeb-1202	148	55	the	the	DET
ajbmeb-1202	148	56	auditor	auditor	NOUN
ajbmeb-1202	148	57	's	's	PART
ajbmeb-1202	148	58	opinion	opinion	NOUN
ajbmeb-1202	148	59	about	about	ADP
ajbmeb-1202	148	60	the	the	DET
ajbmeb-1202	148	61	possibility	possibility	NOUN
ajbmeb-1202	148	62	of	of	ADP
ajbmeb-1202	148	63	achieving	achieve	VERB
ajbmeb-1202	148	64	goals	goal	NOUN
ajbmeb-1202	148	65	.	.	PUNCT
ajbmeb-1202	149	1	auditing	auditing	NOUN
ajbmeb-1202	149	2	is	be	AUX
ajbmeb-1202	149	3	important	important	ADJ
ajbmeb-1202	149	4	in	in	ADP
ajbmeb-1202	149	5	all	all	DET
ajbmeb-1202	149	6	the	the	DET
ajbmeb-1202	149	7	company	company	NOUN
ajbmeb-1202	149	8	's	's	PART
ajbmeb-1202	149	9	activities	activity	NOUN
ajbmeb-1202	149	10	through	through	ADP
ajbmeb-1202	149	11	marketing	marketing	NOUN
ajbmeb-1202	149	12	auditing	auditing	NOUN
ajbmeb-1202	149	13	.	.	PUNCT
ajbmeb-1202	150	1	the	the	DET
ajbmeb-1202	150	2	aim	aim	NOUN
ajbmeb-1202	150	3	of	of	ADP
ajbmeb-1202	150	4	auditing	audit	VERB
ajbmeb-1202	150	5	the	the	DET
ajbmeb-1202	150	6	marketing	marketing	NOUN
ajbmeb-1202	150	7	process	process	NOUN
ajbmeb-1202	150	8	in	in	ADP
ajbmeb-1202	150	9	the	the	DET
ajbmeb-1202	150	10	company	company	NOUN
ajbmeb-1202	150	11	is	be	AUX
ajbmeb-1202	150	12	to	to	PART
ajbmeb-1202	150	13	determine	determine	VERB
ajbmeb-1202	150	14	the	the	DET
ajbmeb-1202	150	15	company	company	NOUN
ajbmeb-1202	150	16	's	's	PART
ajbmeb-1202	150	17	current	current	ADJ
ajbmeb-1202	150	18	marketing	marketing	NOUN
ajbmeb-1202	150	19	goals	goal	NOUN
ajbmeb-1202	150	20	,	,	PUNCT
ajbmeb-1202	150	21	strategies	strategy	NOUN
ajbmeb-1202	150	22	,	,	PUNCT
ajbmeb-1202	150	23	policies	policy	NOUN
ajbmeb-1202	150	24	and	and	CCONJ
ajbmeb-1202	150	25	programs	program	NOUN
ajbmeb-1202	150	26	and	and	CCONJ
ajbmeb-1202	150	27	their	their	PRON
ajbmeb-1202	150	28	consistency	consistency	NOUN
ajbmeb-1202	150	29	with	with	ADP
ajbmeb-1202	150	30	the	the	DET
ajbmeb-1202	150	31	company	company	NOUN
ajbmeb-1202	150	32	's	's	PART
ajbmeb-1202	150	33	mission	mission	NOUN
ajbmeb-1202	150	34	,	,	PUNCT
ajbmeb-1202	150	35	objectives	objective	NOUN
ajbmeb-1202	150	36	,	,	PUNCT
ajbmeb-1202	150	37	strategies	strategy	NOUN
ajbmeb-1202	150	38	and	and	CCONJ
ajbmeb-1202	150	39	policies	policy	NOUN
ajbmeb-1202	150	40	.	.	PUNCT
ajbmeb-1202	151	1	what	what	PRON
ajbmeb-1202	151	2	is	be	AUX
ajbmeb-1202	151	3	the	the	DET
ajbmeb-1202	151	4	level	level	NOUN
ajbmeb-1202	151	5	of	of	ADP
ajbmeb-1202	151	6	marketing	marketing	NOUN
ajbmeb-1202	151	7	performance	performance	NOUN
ajbmeb-1202	151	8	of	of	ADP
ajbmeb-1202	151	9	the	the	DET
ajbmeb-1202	151	10	company	company	NOUN
ajbmeb-1202	151	11	as	as	ADV
ajbmeb-1202	151	12	well	well	ADV
ajbmeb-1202	151	13	as	as	ADP
ajbmeb-1202	151	14	the	the	DET
ajbmeb-1202	151	15	company	company	NOUN
ajbmeb-1202	151	16	's	's	PART
ajbmeb-1202	151	17	position	position	NOUN
ajbmeb-1202	151	18	in	in	ADP
ajbmeb-1202	151	19	the	the	DET
ajbmeb-1202	151	20	local	local	ADJ
ajbmeb-1202	151	21	and	and	CCONJ
ajbmeb-1202	151	22	international	international	ADJ
ajbmeb-1202	151	23	markets	market	NOUN
ajbmeb-1202	151	24	and	and	CCONJ
ajbmeb-1202	151	25	the	the	DET
ajbmeb-1202	151	26	extent	extent	NOUN
ajbmeb-1202	151	27	of	of	ADP
ajbmeb-1202	151	28	the	the	DET
ajbmeb-1202	151	29	advantage	advantage	NOUN
ajbmeb-1202	151	30	the	the	DET
ajbmeb-1202	151	31	competitiveness	competitiveness	NOUN
ajbmeb-1202	151	32	achieved	achieve	VERB
ajbmeb-1202	151	33	by	by	ADP
ajbmeb-1202	151	34	current	current	ADJ
ajbmeb-1202	151	35	marketing	marketing	NOUN
ajbmeb-1202	151	36	(	(	PUNCT
ajbmeb-1202	151	37	muhammad	muhammad	PROPN
ajbmeb-1202	151	38	&	&	CCONJ
ajbmeb-1202	151	39	ali	ali	PROPN
ajbmeb-1202	151	40	,	,	PUNCT
ajbmeb-1202	151	41	2020	2020	NUM
ajbmeb-1202	151	42	)	)	PUNCT
ajbmeb-1202	151	43	.	.	PUNCT
ajbmeb-1202	152	1	finance	finance	NOUN
ajbmeb-1202	152	2	audit	audit	NOUN
ajbmeb-1202	152	3	finance	finance	NOUN
ajbmeb-1202	152	4	audit	audit	NOUN
ajbmeb-1202	152	5	is	be	AUX
ajbmeb-1202	152	6	one	one	NUM
ajbmeb-1202	152	7	of	of	ADP
ajbmeb-1202	152	8	the	the	DET
ajbmeb-1202	152	9	main	main	ADJ
ajbmeb-1202	152	10	elements	element	NOUN
ajbmeb-1202	152	11	that	that	PRON
ajbmeb-1202	152	12	help	help	VERB
ajbmeb-1202	152	13	the	the	DET
ajbmeb-1202	152	14	company	company	NOUN
ajbmeb-1202	152	15	to	to	PART
ajbmeb-1202	152	16	ensure	ensure	VERB
ajbmeb-1202	152	17	its	its	PRON
ajbmeb-1202	152	18	financial	financial	ADJ
ajbmeb-1202	152	19	independence	independence	NOUN
ajbmeb-1202	152	20	and	and	CCONJ
ajbmeb-1202	152	21	maintain	maintain	VERB
ajbmeb-1202	152	22	the	the	DET
ajbmeb-1202	152	23	balance	balance	NOUN
ajbmeb-1202	152	24	of	of	ADP
ajbmeb-1202	152	25	its	its	PRON
ajbmeb-1202	152	26	work	work	NOUN
ajbmeb-1202	152	27	.	.	PUNCT
ajbmeb-1202	153	1	the	the	DET
ajbmeb-1202	153	2	auditor	auditor	NOUN
ajbmeb-1202	153	3	must	must	AUX
ajbmeb-1202	153	4	consider	consider	VERB
ajbmeb-1202	153	5	the	the	DET
ajbmeb-1202	153	6	company	company	NOUN
ajbmeb-1202	153	7	's	's	PART
ajbmeb-1202	153	8	current	current	ADJ
ajbmeb-1202	153	9	financial	financial	ADJ
ajbmeb-1202	153	10	objectives	objective	NOUN
ajbmeb-1202	153	11	,	,	PUNCT
ajbmeb-1202	153	12	strategies	strategy	NOUN
ajbmeb-1202	153	13	,	,	PUNCT
ajbmeb-1202	153	14	policies	policy	NOUN
ajbmeb-1202	153	15	and	and	CCONJ
ajbmeb-1202	153	16	programs	program	NOUN
ajbmeb-1202	153	17	and	and	CCONJ
ajbmeb-1202	153	18	their	their	PRON
ajbmeb-1202	153	19	clarity	clarity	NOUN
ajbmeb-1202	153	20	and	and	CCONJ
ajbmeb-1202	153	21	consistency	consistency	NOUN
ajbmeb-1202	153	22	with	with	ADP
ajbmeb-1202	153	23	the	the	DET
ajbmeb-1202	153	24	company	company	NOUN
ajbmeb-1202	153	25	's	's	PART
ajbmeb-1202	153	26	internal	internal	ADJ
ajbmeb-1202	153	27	and	and	CCONJ
ajbmeb-1202	153	28	external	external	ADJ
ajbmeb-1202	153	29	environment	environment	NOUN
ajbmeb-1202	153	30	.	.	PUNCT
ajbmeb-1202	154	1	the	the	DET
ajbmeb-1202	154	2	degree	degree	NOUN
ajbmeb-1202	154	3	of	of	ADP
ajbmeb-1202	154	4	the	the	DET
ajbmeb-1202	154	5	company	company	NOUN
ajbmeb-1202	154	6	’s	’s	PART
ajbmeb-1202	154	7	success	success	NOUN
ajbmeb-1202	154	8	in	in	ADP
ajbmeb-1202	154	9	conducting	conduct	VERB
ajbmeb-1202	154	10	the	the	DET
ajbmeb-1202	154	11	financial	financial	ADJ
ajbmeb-1202	154	12	analysis	analysis	NOUN
ajbmeb-1202	154	13	and	and	CCONJ
ajbmeb-1202	154	14	the	the	DET
ajbmeb-1202	154	15	trends	trend	NOUN
ajbmeb-1202	154	16	that	that	PRON
ajbmeb-1202	154	17	this	this	DET
ajbmeb-1202	154	18	analysis	analysis	NOUN
ajbmeb-1202	154	19	shows	show	VERB
ajbmeb-1202	154	20	,	,	PUNCT
ajbmeb-1202	154	21	in	in	ADP
ajbmeb-1202	154	22	addition	addition	NOUN
ajbmeb-1202	154	23	to	to	ADP
ajbmeb-1202	154	24	the	the	DET
ajbmeb-1202	154	25	company	company	NOUN
ajbmeb-1202	154	26	’s	’s	PART
ajbmeb-1202	154	27	financial	financial	ADJ
ajbmeb-1202	154	28	trends	trend	NOUN
ajbmeb-1202	154	29	in	in	ADP
ajbmeb-1202	154	30	relation	relation	NOUN
ajbmeb-1202	154	31	to	to	ADP
ajbmeb-1202	154	32	its	its	PRON
ajbmeb-1202	154	33	past	past	ADJ
ajbmeb-1202	154	34	and	and	CCONJ
ajbmeb-1202	154	35	present	present	ADJ
ajbmeb-1202	154	36	performance	performance	NOUN
ajbmeb-1202	154	37	,	,	PUNCT
ajbmeb-1202	154	38	as	as	ADV
ajbmeb-1202	154	39	well	well	ADV
ajbmeb-1202	154	40	as	as	ADP
ajbmeb-1202	154	41	the	the	DET
ajbmeb-1202	154	42	impact	impact	NOUN
ajbmeb-1202	154	43	on	on	ADP
ajbmeb-1202	154	44	its	its	PRON
ajbmeb-1202	154	45	future	future	ADJ
ajbmeb-1202	154	46	performance	performance	NOUN
ajbmeb-1202	154	47	,	,	PUNCT
ajbmeb-1202	154	48	the	the	DET
ajbmeb-1202	154	49	current	current	ADJ
ajbmeb-1202	154	50	financial	financial	ADJ
ajbmeb-1202	154	51	position	position	NOUN
ajbmeb-1202	154	52	of	of	ADP
ajbmeb-1202	154	53	the	the	DET
ajbmeb-1202	154	54	company	company	NOUN
ajbmeb-1202	154	55	,	,	PUNCT
ajbmeb-1202	154	56	and	and	CCONJ
ajbmeb-1202	154	57	ensuring	ensure	VERB
ajbmeb-1202	154	58	its	its	PRON
ajbmeb-1202	154	59	support	support	NOUN
ajbmeb-1202	154	60	for	for	ADP
ajbmeb-1202	154	61	the	the	DET
ajbmeb-1202	154	62	3	3	NUM
ajbmeb-1202	154	63	.	.	PUNCT
ajbmeb-1202	154	64	theories	theory	NOUN
ajbmeb-1202	154	65	and	and	CCONJ
ajbmeb-1202	154	66	hypotheses	hypothesis	NOUN
ajbmeb-1202	154	67	of	of	ADP
ajbmeb-1202	154	68	the	the	DET
ajbmeb-1202	154	69	study	study	NOUN
ajbmeb-1202	154	70	3.1	3.1	NUM
ajbmeb-1202	154	71	theories	theory	NOUN
ajbmeb-1202	154	72	of	of	ADP
ajbmeb-1202	154	73	the	the	DET
ajbmeb-1202	154	74	study	study	NOUN
ajbmeb-1202	154	75	1	1	NUM
ajbmeb-1202	154	76	.	.	PUNCT
ajbmeb-1202	155	1	agency	agency	NOUN
ajbmeb-1202	155	2	theory	theory	NOUN
ajbmeb-1202	155	3	:	:	PUNCT
ajbmeb-1202	155	4	this	this	DET
ajbmeb-1202	155	5	theory	theory	NOUN
ajbmeb-1202	155	6	considers	consider	VERB
ajbmeb-1202	155	7	that	that	SCONJ
ajbmeb-1202	155	8	the	the	DET
ajbmeb-1202	155	9	administration	administration	NOUN
ajbmeb-1202	155	10	is	be	AUX
ajbmeb-1202	155	11	an	an	DET
ajbmeb-1202	155	12	agent	agent	NOUN
ajbmeb-1202	155	13	for	for	ADP
ajbmeb-1202	155	14	others	other	NOUN
ajbmeb-1202	155	15	in	in	ADP
ajbmeb-1202	155	16	the	the	DET
ajbmeb-1202	155	17	management	management	NOUN
ajbmeb-1202	155	18	of	of	ADP
ajbmeb-1202	155	19	economic	economic	ADJ
ajbmeb-1202	155	20	resources	resource	NOUN
ajbmeb-1202	155	21	,	,	PUNCT
ajbmeb-1202	155	22	where	where	SCONJ
ajbmeb-1202	155	23	the	the	DET
ajbmeb-1202	155	24	administration	administration	NOUN
ajbmeb-1202	155	25	tries	try	VERB
ajbmeb-1202	155	26	to	to	PART
ajbmeb-1202	155	27	make	make	VERB
ajbmeb-1202	155	28	the	the	DET
ajbmeb-1202	155	29	best	good	ADJ
ajbmeb-1202	155	30	use	use	NOUN
ajbmeb-1202	155	31	of	of	ADP
ajbmeb-1202	155	32	these	these	DET
ajbmeb-1202	155	33	resources	resource	NOUN
ajbmeb-1202	155	34	(	(	PUNCT
ajbmeb-1202	155	35	low	low	ADJ
ajbmeb-1202	155	36	interest	interest	NOUN
ajbmeb-1202	155	37	on	on	ADP
ajbmeb-1202	155	38	loans	loan	NOUN
ajbmeb-1202	155	39	,	,	PUNCT
ajbmeb-1202	155	40	high	high	ADJ
ajbmeb-1202	155	41	share	share	NOUN
ajbmeb-1202	155	42	prices	price	NOUN
ajbmeb-1202	155	43	,	,	PUNCT
ajbmeb-1202	155	44	low	low	ADJ
ajbmeb-1202	155	45	salaries	salary	NOUN
ajbmeb-1202	155	46	and	and	CCONJ
ajbmeb-1202	155	47	wages	wage	NOUN
ajbmeb-1202	155	48	)	)	PUNCT
ajbmeb-1202	155	49	,	,	PUNCT
ajbmeb-1202	155	50	and	and	CCONJ
ajbmeb-1202	155	51	in	in	ADP
ajbmeb-1202	155	52	order	order	NOUN
ajbmeb-1202	155	53	for	for	SCONJ
ajbmeb-1202	155	54	the	the	DET
ajbmeb-1202	155	55	financial	financial	ADJ
ajbmeb-1202	155	56	data	datum	NOUN
ajbmeb-1202	155	57	to	to	PART
ajbmeb-1202	155	58	be	be	AUX
ajbmeb-1202	155	59	well	well	ADV
ajbmeb-1202	155	60	exploited	exploit	VERB
ajbmeb-1202	155	61	,	,	PUNCT
ajbmeb-1202	155	62	these	these	DET
ajbmeb-1202	155	63	data	datum	NOUN
ajbmeb-1202	155	64	must	must	AUX
ajbmeb-1202	155	65	be	be	AUX
ajbmeb-1202	155	66	characterized	characterize	VERB
ajbmeb-1202	155	67	therefore	therefore	ADV
ajbmeb-1202	155	68	,	,	PUNCT
ajbmeb-1202	155	69	a	a	DET
ajbmeb-1202	155	70	person	person	NOUN
ajbmeb-1202	155	71	who	who	PRON
ajbmeb-1202	155	72	has	have	VERB
ajbmeb-1202	155	73	a	a	DET
ajbmeb-1202	155	74	good	good	ADJ
ajbmeb-1202	155	75	reputation	reputation	NOUN
ajbmeb-1202	155	76	should	should	AUX
ajbmeb-1202	155	77	be	be	AUX
ajbmeb-1202	155	78	assigned	assign	VERB
ajbmeb-1202	155	79	to	to	PART
ajbmeb-1202	155	80	separate	separate	VERB
ajbmeb-1202	155	81	management	management	NOUN
ajbmeb-1202	155	82	from	from	ADP
ajbmeb-1202	155	83	external	external	ADJ
ajbmeb-1202	155	84	parties	party	NOUN
ajbmeb-1202	155	85	to	to	PART
ajbmeb-1202	155	86	carry	carry	VERB
ajbmeb-1202	155	87	out	out	ADP
ajbmeb-1202	155	88	the	the	DET
ajbmeb-1202	155	89	audit	audit	NOUN
ajbmeb-1202	155	90	process	process	NOUN
ajbmeb-1202	155	91	and	and	CCONJ
ajbmeb-1202	155	92	express	express	VERB
ajbmeb-1202	155	93	his	his	PRON
ajbmeb-1202	155	94	neutral	neutral	ADJ
ajbmeb-1202	155	95	technical	technical	ADJ
ajbmeb-1202	155	96	opinion	opinion	NOUN
ajbmeb-1202	155	97	with	with	ADP
ajbmeb-1202	155	98	the	the	DET
ajbmeb-1202	155	99	honesty	honesty	NOUN
ajbmeb-1202	155	100	and	and	CCONJ
ajbmeb-1202	155	101	fairness	fairness	NOUN
ajbmeb-1202	155	102	of	of	ADP
ajbmeb-1202	155	103	the	the	DET
ajbmeb-1202	155	104	financial	financial	ADJ
ajbmeb-1202	155	105	statements	statement	NOUN
ajbmeb-1202	155	106	.	.	PUNCT
ajbmeb-1202	156	1	agency	agency	NOUN
ajbmeb-1202	156	2	theory	theory	NOUN
ajbmeb-1202	156	3	:	:	PUNCT
ajbmeb-1202	156	4	a	a	DET
ajbmeb-1202	156	5	study	study	NOUN
ajbmeb-1202	156	6	method	method	NOUN
ajbmeb-1202	156	7	based	base	VERB
ajbmeb-1202	156	8	on	on	ADP
ajbmeb-1202	156	9	defining	define	VERB
ajbmeb-1202	156	10	the	the	DET
ajbmeb-1202	156	11	relationship	relationship	NOUN
ajbmeb-1202	156	12	between	between	ADP
ajbmeb-1202	156	13	the	the	DET
ajbmeb-1202	156	14	business	business	NOUN
ajbmeb-1202	156	15	broker	broker	NOUN
ajbmeb-1202	156	16	and	and	CCONJ
ajbmeb-1202	156	17	the	the	DET
ajbmeb-1202	156	18	client	client	NOUN
ajbmeb-1202	156	19	.	.	PUNCT
ajbmeb-1202	157	1	this	this	DET
ajbmeb-1202	157	2	theory	theory	NOUN
ajbmeb-1202	157	3	helps	help	VERB
ajbmeb-1202	157	4	to	to	PART
ajbmeb-1202	157	5	know	know	VERB
ajbmeb-1202	157	6	the	the	DET
ajbmeb-1202	157	7	best	good	ADJ
ajbmeb-1202	157	8	private	private	ADJ
ajbmeb-1202	157	9	incentives	incentive	NOUN
ajbmeb-1202	157	10	in	in	ADP
ajbmeb-1202	157	11	individuals	individual	NOUN
ajbmeb-1202	157	12	,	,	PUNCT
ajbmeb-1202	157	13	which	which	PRON
ajbmeb-1202	157	14	appear	appear	VERB
ajbmeb-1202	157	15	as	as	ADP
ajbmeb-1202	157	16	a	a	DET
ajbmeb-1202	157	17	result	result	NOUN
ajbmeb-1202	157	18	of	of	ADP
ajbmeb-1202	157	19	the	the	DET
ajbmeb-1202	157	20	success	success	NOUN
ajbmeb-1202	157	21	of	of	ADP
ajbmeb-1202	157	22	commercial	commercial	ADJ
ajbmeb-1202	157	23	deals	deal	NOUN
ajbmeb-1202	157	24	.	.	PUNCT
ajbmeb-1202	158	1	it	it	PRON
ajbmeb-1202	158	2	also	also	ADV
ajbmeb-1202	158	3	contributes	contribute	VERB
ajbmeb-1202	158	4	to	to	ADP
ajbmeb-1202	158	5	reducing	reduce	VERB
ajbmeb-1202	158	6	expenses	expense	NOUN
ajbmeb-1202	158	7	that	that	PRON
ajbmeb-1202	158	8	may	may	AUX
ajbmeb-1202	158	9	appear	appear	VERB
ajbmeb-1202	158	10	due	due	ADJ
ajbmeb-1202	158	11	to	to	ADP
ajbmeb-1202	158	12	the	the	DET
ajbmeb-1202	158	13	occurrence	occurrence	NOUN
ajbmeb-1202	158	14	of	of	ADP
ajbmeb-1202	158	15	disputes	dispute	NOUN
ajbmeb-1202	158	16	between	between	ADP
ajbmeb-1202	158	17	brokers	broker	NOUN
ajbmeb-1202	158	18	and	and	CCONJ
ajbmeb-1202	158	19	clients	client	NOUN
ajbmeb-1202	158	20	.	.	PUNCT
ajbmeb-1202	158	21	.	.	PUNCT
ajbmeb-1202	159	1	agency	agency	NOUN
ajbmeb-1202	159	2	theory	theory	NOUN
ajbmeb-1202	159	3	is	be	AUX
ajbmeb-1202	159	4	defined	define	VERB
ajbmeb-1202	159	5	as	as	ADP
ajbmeb-1202	159	6	a	a	DET
ajbmeb-1202	159	7	hypothesis	hypothesis	NOUN
ajbmeb-1202	159	8	that	that	PRON
ajbmeb-1202	159	9	contributes	contribute	VERB
ajbmeb-1202	159	10	to	to	ADP
ajbmeb-1202	159	11	explaining	explain	VERB
ajbmeb-1202	159	12	the	the	DET
ajbmeb-1202	159	13	relationships	relationship	NOUN
ajbmeb-1202	159	14	between	between	ADP
ajbmeb-1202	159	15	managers	manager	NOUN
ajbmeb-1202	159	16	and	and	CCONJ
ajbmeb-1202	159	17	agents	agent	NOUN
ajbmeb-1202	159	18	in	in	ADP
ajbmeb-1202	159	19	the	the	DET
ajbmeb-1202	159	20	business	business	NOUN
ajbmeb-1202	159	21	environment	environment	NOUN
ajbmeb-1202	159	22	.	.	PUNCT
ajbmeb-1202	160	1	this	this	DET
ajbmeb-1202	160	2	theory	theory	NOUN
ajbmeb-1202	160	3	seeks	seek	VERB
ajbmeb-1202	160	4	to	to	PART
ajbmeb-1202	160	5	solve	solve	VERB
ajbmeb-1202	160	6	problems	problem	NOUN
ajbmeb-1202	160	7	that	that	PRON
ajbmeb-1202	160	8	may	may	AUX
ajbmeb-1202	160	9	affect	affect	VERB
ajbmeb-1202	160	10	business	business	NOUN
ajbmeb-1202	160	11	objectives	objective	NOUN
ajbmeb-1202	160	12	or	or	CCONJ
ajbmeb-1202	160	13	lead	lead	VERB
ajbmeb-1202	160	14	to	to	ADP
ajbmeb-1202	160	15	increased	increase	VERB
ajbmeb-1202	160	16	levels	level	NOUN
ajbmeb-1202	160	17	of	of	ADP
ajbmeb-1202	160	18	american	american	ADJ
ajbmeb-1202	160	19	journal	journal	PROPN
ajbmeb-1202	160	20	of	of	ADP
ajbmeb-1202	160	21	business	business	NOUN
ajbmeb-1202	160	22	management	management	NOUN
ajbmeb-1202	160	23	,	,	PUNCT
ajbmeb-1202	160	24	economics	economic	NOUN
ajbmeb-1202	160	25	and	and	CCONJ
ajbmeb-1202	160	26	banking	banking	NOUN
ajbmeb-1202	160	27	volume	volume	NOUN
ajbmeb-1202	160	28	16	16	NUM
ajbmeb-1202	160	29	sep	sep	PROPN
ajbmeb-1202	160	30	,	,	PUNCT
ajbmeb-1202	160	31	2023	2023	NUM
ajbmeb-1202	160	32	p	p	NOUN
ajbmeb-1202	160	33	a	a	DET
ajbmeb-1202	160	34	g	g	NOUN
ajbmeb-1202	160	35	e	e	PROPN
ajbmeb-1202	160	36	|	|	ADV
ajbmeb-1202	160	37	105	105	NUM
ajbmeb-1202	160	38	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	160	39	risk	risk	NOUN
ajbmeb-1202	160	40	.	.	PUNCT
ajbmeb-1202	161	1	an	an	DET
ajbmeb-1202	161	2	example	example	NOUN
ajbmeb-1202	161	3	of	of	ADP
ajbmeb-1202	161	4	agency	agency	NOUN
ajbmeb-1202	161	5	theory	theory	NOUN
ajbmeb-1202	161	6	in	in	ADP
ajbmeb-1202	161	7	the	the	DET
ajbmeb-1202	161	8	work	work	NOUN
ajbmeb-1202	161	9	environment	environment	NOUN
ajbmeb-1202	161	10	is	be	AUX
ajbmeb-1202	161	11	the	the	DET
ajbmeb-1202	161	12	relationship	relationship	NOUN
ajbmeb-1202	161	13	between	between	ADP
ajbmeb-1202	161	14	shareholders	shareholder	NOUN
ajbmeb-1202	161	15	in	in	ADP
ajbmeb-1202	161	16	the	the	DET
ajbmeb-1202	161	17	business	business	NOUN
ajbmeb-1202	161	18	environment	environment	NOUN
ajbmeb-1202	161	19	.	.	PUNCT
ajbmeb-1202	162	1	capital	capital	NOUN
ajbmeb-1202	162	2	and	and	CCONJ
ajbmeb-1202	162	3	corporate	corporate	ADJ
ajbmeb-1202	162	4	executives	executive	NOUN
ajbmeb-1202	162	5	.	.	PUNCT
ajbmeb-1202	163	1	another	another	DET
ajbmeb-1202	163	2	definition	definition	NOUN
ajbmeb-1202	163	3	of	of	ADP
ajbmeb-1202	163	4	the	the	DET
ajbmeb-1202	163	5	agency	agency	NOUN
ajbmeb-1202	163	6	theory	theory	NOUN
ajbmeb-1202	163	7	is	be	AUX
ajbmeb-1202	163	8	a	a	DET
ajbmeb-1202	163	9	contract	contract	NOUN
ajbmeb-1202	163	10	whereby	whereby	SCONJ
ajbmeb-1202	163	11	an	an	DET
ajbmeb-1202	163	12	individual	individual	NOUN
ajbmeb-1202	163	13	or	or	CCONJ
ajbmeb-1202	163	14	group	group	NOUN
ajbmeb-1202	163	15	of	of	ADP
ajbmeb-1202	163	16	individuals	individual	NOUN
ajbmeb-1202	163	17	appoints	appoint	VERB
ajbmeb-1202	163	18	or	or	CCONJ
ajbmeb-1202	163	19	assigns	assign	VERB
ajbmeb-1202	163	20	other	other	ADJ
ajbmeb-1202	163	21	persons	person	NOUN
ajbmeb-1202	163	22	to	to	PART
ajbmeb-1202	163	23	carry	carry	VERB
ajbmeb-1202	163	24	out	out	ADP
ajbmeb-1202	163	25	a	a	DET
ajbmeb-1202	163	26	work	work	NOUN
ajbmeb-1202	163	27	on	on	ADP
ajbmeb-1202	163	28	their	their	PRON
ajbmeb-1202	163	29	behalf	behalf	NOUN
ajbmeb-1202	163	30	.	.	PUNCT
ajbmeb-1202	164	1	the	the	DET
ajbmeb-1202	164	2	agency	agency	NOUN
ajbmeb-1202	164	3	theory	theory	NOUN
ajbmeb-1202	164	4	is	be	AUX
ajbmeb-1202	164	5	concerned	concern	VERB
ajbmeb-1202	164	6	with	with	ADP
ajbmeb-1202	164	7	following	follow	VERB
ajbmeb-1202	164	8	up	up	ADP
ajbmeb-1202	164	9	the	the	DET
ajbmeb-1202	164	10	nature	nature	NOUN
ajbmeb-1202	164	11	of	of	ADP
ajbmeb-1202	164	12	apparent	apparent	ADJ
ajbmeb-1202	164	13	differences	difference	NOUN
ajbmeb-1202	164	14	as	as	ADP
ajbmeb-1202	164	15	a	a	DET
ajbmeb-1202	164	16	result	result	NOUN
ajbmeb-1202	164	17	of	of	ADP
ajbmeb-1202	164	18	the	the	DET
ajbmeb-1202	164	19	desires	desire	NOUN
ajbmeb-1202	164	20	or	or	CCONJ
ajbmeb-1202	164	21	private	private	ADJ
ajbmeb-1202	164	22	goals	goal	NOUN
ajbmeb-1202	164	23	of	of	ADP
ajbmeb-1202	164	24	the	the	DET
ajbmeb-1202	164	25	agent	agent	NOUN
ajbmeb-1202	164	26	and	and	CCONJ
ajbmeb-1202	164	27	the	the	DET
ajbmeb-1202	164	28	principal	principal	NOUN
ajbmeb-1202	164	29	,	,	PUNCT
ajbmeb-1202	164	30	and	and	CCONJ
ajbmeb-1202	164	31	these	these	DET
ajbmeb-1202	164	32	differences	difference	NOUN
ajbmeb-1202	164	33	may	may	AUX
ajbmeb-1202	164	34	occur	occur	VERB
ajbmeb-1202	164	35	due	due	ADP
ajbmeb-1202	164	36	to	to	ADP
ajbmeb-1202	164	37	the	the	DET
ajbmeb-1202	164	38	principal	principal	NOUN
ajbmeb-1202	164	39	’s	’s	PART
ajbmeb-1202	164	40	lack	lack	NOUN
ajbmeb-1202	164	41	of	of	ADP
ajbmeb-1202	164	42	knowledge	knowledge	NOUN
ajbmeb-1202	164	43	of	of	ADP
ajbmeb-1202	164	44	the	the	DET
ajbmeb-1202	164	45	actions	action	NOUN
ajbmeb-1202	164	46	or	or	CCONJ
ajbmeb-1202	164	47	decisions	decision	NOUN
ajbmeb-1202	164	48	issued	issue	VERB
ajbmeb-1202	164	49	by	by	ADP
ajbmeb-1202	164	50	the	the	DET
ajbmeb-1202	164	51	agent	agent	NOUN
ajbmeb-1202	164	52	,	,	PUNCT
ajbmeb-1202	164	53	such	such	ADJ
ajbmeb-1202	164	54	as	as	ADP
ajbmeb-1202	164	55	when	when	SCONJ
ajbmeb-1202	164	56	the	the	DET
ajbmeb-1202	164	57	company	company	NOUN
ajbmeb-1202	164	58	’s	’s	PART
ajbmeb-1202	164	59	executive	executive	ADJ
ajbmeb-1202	164	60	director	director	NOUN
ajbmeb-1202	164	61	considers	consider	VERB
ajbmeb-1202	164	62	it	it	PRON
ajbmeb-1202	164	63	necessary	necessary	ADJ
ajbmeb-1202	164	64	to	to	PART
ajbmeb-1202	164	65	participate	participate	VERB
ajbmeb-1202	164	66	in	in	ADP
ajbmeb-1202	164	67	commercial	commercial	ADJ
ajbmeb-1202	164	68	business	business	NOUN
ajbmeb-1202	164	69	within	within	ADP
ajbmeb-1202	164	70	a	a	DET
ajbmeb-1202	164	71	variety	variety	NOUN
ajbmeb-1202	164	72	of	of	ADP
ajbmeb-1202	164	73	markets	market	NOUN
ajbmeb-1202	164	74	through	through	ADP
ajbmeb-1202	164	75	increasing	increase	VERB
ajbmeb-1202	164	76	production	production	NOUN
ajbmeb-1202	164	77	dependent	dependent	ADJ
ajbmeb-1202	164	78	on	on	ADP
ajbmeb-1202	164	79	raising	raise	VERB
ajbmeb-1202	164	80	production	production	NOUN
ajbmeb-1202	164	81	costs	cost	NOUN
ajbmeb-1202	164	82	;	;	PUNCT
ajbmeb-1202	164	83	in	in	ADP
ajbmeb-1202	164	84	order	order	NOUN
ajbmeb-1202	164	85	to	to	PART
ajbmeb-1202	164	86	contribute	contribute	VERB
ajbmeb-1202	164	87	to	to	ADP
ajbmeb-1202	164	88	obtaining	obtain	VERB
ajbmeb-1202	164	89	higher	high	ADJ
ajbmeb-1202	164	90	profits	profit	NOUN
ajbmeb-1202	164	91	in	in	ADP
ajbmeb-1202	164	92	the	the	DET
ajbmeb-1202	164	93	future	future	NOUN
ajbmeb-1202	164	94	,	,	PUNCT
ajbmeb-1202	164	95	while	while	SCONJ
ajbmeb-1202	164	96	the	the	DET
ajbmeb-1202	164	97	shareholders	shareholder	NOUN
ajbmeb-1202	164	98	desire	desire	VERB
ajbmeb-1202	164	99	the	the	DET
ajbmeb-1202	164	100	growth	growth	NOUN
ajbmeb-1202	164	101	of	of	ADP
ajbmeb-1202	164	102	the	the	DET
ajbmeb-1202	164	103	current	current	ADJ
ajbmeb-1202	164	104	capital	capital	NOUN
ajbmeb-1202	164	105	instead	instead	ADV
ajbmeb-1202	164	106	of	of	ADP
ajbmeb-1202	164	107	paying	pay	VERB
ajbmeb-1202	164	108	additional	additional	ADJ
ajbmeb-1202	164	109	production	production	NOUN
ajbmeb-1202	164	110	costs	cost	NOUN
ajbmeb-1202	164	111	(	(	PUNCT
ajbmeb-1202	164	112	al	al	PROPN
ajbmeb-1202	164	113	-	-	PUNCT
ajbmeb-1202	164	114	jubouri	jubouri	PROPN
ajbmeb-1202	164	115	,	,	PUNCT
ajbmeb-1202	164	116	2002	2002	NUM
ajbmeb-1202	164	117	)	)	PUNCT
ajbmeb-1202	164	118	.	.	PUNCT
ajbmeb-1202	165	1	2	2	X
ajbmeb-1202	165	2	.	.	X
ajbmeb-1202	165	3	the	the	DET
ajbmeb-1202	165	4	theory	theory	NOUN
ajbmeb-1202	165	5	of	of	ADP
ajbmeb-1202	165	6	granting	grant	VERB
ajbmeb-1202	165	7	credibility	credibility	NOUN
ajbmeb-1202	165	8	:	:	PUNCT
ajbmeb-1202	165	9	this	this	DET
ajbmeb-1202	165	10	theory	theory	NOUN
ajbmeb-1202	165	11	reflects	reflect	VERB
ajbmeb-1202	165	12	the	the	DET
ajbmeb-1202	165	13	basic	basic	ADJ
ajbmeb-1202	165	14	task	task	NOUN
ajbmeb-1202	165	15	of	of	ADP
ajbmeb-1202	165	16	the	the	DET
ajbmeb-1202	165	17	audit	audit	NOUN
ajbmeb-1202	165	18	process	process	NOUN
ajbmeb-1202	165	19	,	,	PUNCT
ajbmeb-1202	165	20	as	as	SCONJ
ajbmeb-1202	165	21	the	the	DET
ajbmeb-1202	165	22	auditor	auditor	NOUN
ajbmeb-1202	165	23	increases	increase	VERB
ajbmeb-1202	165	24	the	the	DET
ajbmeb-1202	165	25	credibility	credibility	NOUN
ajbmeb-1202	165	26	of	of	ADP
ajbmeb-1202	165	27	the	the	DET
ajbmeb-1202	165	28	financial	financial	ADJ
ajbmeb-1202	165	29	data	datum	NOUN
ajbmeb-1202	165	30	,	,	PUNCT
ajbmeb-1202	165	31	which	which	PRON
ajbmeb-1202	165	32	is	be	AUX
ajbmeb-1202	165	33	used	use	VERB
ajbmeb-1202	165	34	by	by	ADP
ajbmeb-1202	165	35	the	the	DET
ajbmeb-1202	165	36	administration	administration	NOUN
ajbmeb-1202	165	37	(	(	PUNCT
ajbmeb-1202	165	38	the	the	DET
ajbmeb-1202	165	39	agent	agent	NOUN
ajbmeb-1202	165	40	)	)	PUNCT
ajbmeb-1202	165	41	to	to	PART
ajbmeb-1202	165	42	increase	increase	VERB
ajbmeb-1202	165	43	the	the	DET
ajbmeb-1202	165	44	loyalty	loyalty	NOUN
ajbmeb-1202	165	45	of	of	ADP
ajbmeb-1202	165	46	the	the	DET
ajbmeb-1202	165	47	owners	owner	NOUN
ajbmeb-1202	165	48	of	of	ADP
ajbmeb-1202	165	49	capital	capital	NOUN
ajbmeb-1202	165	50	,	,	PUNCT
ajbmeb-1202	165	51	and	and	CCONJ
ajbmeb-1202	165	52	this	this	DET
ajbmeb-1202	165	53	theory	theory	NOUN
ajbmeb-1202	165	54	is	be	AUX
ajbmeb-1202	165	55	unable	unable	ADJ
ajbmeb-1202	165	56	to	to	PART
ajbmeb-1202	165	57	explain	explain	VERB
ajbmeb-1202	165	58	the	the	DET
ajbmeb-1202	165	59	other	other	ADJ
ajbmeb-1202	165	60	tasks	task	NOUN
ajbmeb-1202	165	61	that	that	SCONJ
ajbmeb-1202	165	62	the	the	DET
ajbmeb-1202	165	63	user	user	NOUN
ajbmeb-1202	165	64	of	of	ADP
ajbmeb-1202	165	65	the	the	DET
ajbmeb-1202	165	66	financial	financial	ADJ
ajbmeb-1202	165	67	statements	statement	NOUN
ajbmeb-1202	165	68	expects	expect	VERB
ajbmeb-1202	165	69	the	the	DET
ajbmeb-1202	165	70	auditor	auditor	NOUN
ajbmeb-1202	165	71	to	to	PART
ajbmeb-1202	165	72	take	take	VERB
ajbmeb-1202	165	73	into	into	ADP
ajbmeb-1202	165	74	account	account	NOUN
ajbmeb-1202	165	75	.	.	PUNCT
ajbmeb-1202	166	1	screening	screen	VERB
ajbmeb-1202	166	2	process	process	NOUN
ajbmeb-1202	166	3	(	(	PUNCT
ajbmeb-1202	166	4	al	al	NOUN
ajbmeb-1202	166	5	-	-	PUNCT
ajbmeb-1202	166	6	fadl	fadl	NOUN
ajbmeb-1202	166	7	,	,	PUNCT
ajbmeb-1202	166	8	2007	2007	NUM
ajbmeb-1202	166	9	)	)	PUNCT
ajbmeb-1202	166	10	.	.	PUNCT
ajbmeb-1202	167	1	3.2	3.2	NUM
ajbmeb-1202	167	2	hypotheses	hypothesis	NOUN
ajbmeb-1202	167	3	of	of	ADP
ajbmeb-1202	167	4	the	the	DET
ajbmeb-1202	167	5	study	study	NOUN
ajbmeb-1202	167	6	joint	joint	NOUN
ajbmeb-1202	167	7	outsourcing	outsourcing	NOUN
ajbmeb-1202	167	8	or	or	CCONJ
ajbmeb-1202	167	9	outsourcing	outsourcing	NOUN
ajbmeb-1202	167	10	of	of	ADP
ajbmeb-1202	167	11	internal	internal	ADJ
ajbmeb-1202	167	12	audit	audit	NOUN
ajbmeb-1202	167	13	work	work	NOUN
ajbmeb-1202	167	14	can	can	AUX
ajbmeb-1202	167	15	reduce	reduce	VERB
ajbmeb-1202	167	16	costs	cost	NOUN
ajbmeb-1202	167	17	,	,	PUNCT
ajbmeb-1202	167	18	free	free	VERB
ajbmeb-1202	167	19	up	up	ADP
ajbmeb-1202	167	20	capital	capital	NOUN
ajbmeb-1202	167	21	,	,	PUNCT
ajbmeb-1202	167	22	and	and	CCONJ
ajbmeb-1202	167	23	enhance	enhance	VERB
ajbmeb-1202	167	24	a	a	DET
ajbmeb-1202	167	25	company	company	NOUN
ajbmeb-1202	167	26	's	's	PART
ajbmeb-1202	167	27	ability	ability	NOUN
ajbmeb-1202	167	28	to	to	PART
ajbmeb-1202	167	29	focus	focus	VERB
ajbmeb-1202	167	30	on	on	ADP
ajbmeb-1202	167	31	achieving	achieve	VERB
ajbmeb-1202	167	32	its	its	PRON
ajbmeb-1202	167	33	goals	goal	NOUN
ajbmeb-1202	167	34	.	.	PUNCT
ajbmeb-1202	168	1	it	it	PRON
ajbmeb-1202	168	2	can	can	AUX
ajbmeb-1202	168	3	also	also	ADV
ajbmeb-1202	168	4	provide	provide	VERB
ajbmeb-1202	168	5	the	the	DET
ajbmeb-1202	168	6	ability	ability	NOUN
ajbmeb-1202	168	7	to	to	PART
ajbmeb-1202	168	8	tap	tap	VERB
ajbmeb-1202	168	9	into	into	ADP
ajbmeb-1202	168	10	specific	specific	ADJ
ajbmeb-1202	168	11	skill	skill	NOUN
ajbmeb-1202	168	12	sets	set	NOUN
ajbmeb-1202	168	13	,	,	PUNCT
ajbmeb-1202	168	14	industry	industry	NOUN
ajbmeb-1202	168	15	knowledge	knowledge	NOUN
ajbmeb-1202	168	16	,	,	PUNCT
ajbmeb-1202	168	17	and	and	CCONJ
ajbmeb-1202	168	18	global	global	ADJ
ajbmeb-1202	168	19	resources	resource	NOUN
ajbmeb-1202	168	20	as	as	SCONJ
ajbmeb-1202	168	21	needed	need	VERB
ajbmeb-1202	168	22	.	.	PUNCT
ajbmeb-1202	169	1	with	with	ADP
ajbmeb-1202	169	2	organizations	organization	NOUN
ajbmeb-1202	169	3	pushing	push	VERB
ajbmeb-1202	169	4	to	to	PART
ajbmeb-1202	169	5	do	do	VERB
ajbmeb-1202	169	6	more	more	ADJ
ajbmeb-1202	169	7	with	with	ADP
ajbmeb-1202	169	8	fewer	few	ADJ
ajbmeb-1202	169	9	resources	resource	NOUN
ajbmeb-1202	169	10	,	,	PUNCT
ajbmeb-1202	169	11	the	the	DET
ajbmeb-1202	169	12	internal	internal	ADJ
ajbmeb-1202	169	13	audit	audit	NOUN
ajbmeb-1202	169	14	function	function	NOUN
ajbmeb-1202	169	15	has	have	AUX
ajbmeb-1202	169	16	become	become	VERB
ajbmeb-1202	169	17	a	a	DET
ajbmeb-1202	169	18	prime	prime	ADJ
ajbmeb-1202	169	19	candidate	candidate	NOUN
ajbmeb-1202	169	20	for	for	ADP
ajbmeb-1202	169	21	audit	audit	NOUN
ajbmeb-1202	169	22	strategic	strategic	ADJ
ajbmeb-1202	169	23	resources	resource	NOUN
ajbmeb-1202	169	24	,	,	PUNCT
ajbmeb-1202	169	25	and	and	CCONJ
ajbmeb-1202	169	26	this	this	PRON
ajbmeb-1202	169	27	can	can	AUX
ajbmeb-1202	169	28	include	include	VERB
ajbmeb-1202	169	29	outsourcing	outsource	VERB
ajbmeb-1202	169	30	the	the	DET
ajbmeb-1202	169	31	entire	entire	ADJ
ajbmeb-1202	169	32	function	function	NOUN
ajbmeb-1202	169	33	or	or	CCONJ
ajbmeb-1202	169	34	just	just	ADV
ajbmeb-1202	169	35	certain	certain	ADJ
ajbmeb-1202	169	36	critical	critical	ADJ
ajbmeb-1202	169	37	elements	element	NOUN
ajbmeb-1202	169	38	like	like	ADP
ajbmeb-1202	169	39	many	many	ADJ
ajbmeb-1202	169	40	other	other	ADJ
ajbmeb-1202	169	41	functions	function	NOUN
ajbmeb-1202	169	42	.	.	PUNCT
ajbmeb-1202	170	1	audit	audit	NOUN
ajbmeb-1202	170	2	during	during	ADP
ajbmeb-1202	170	3	the	the	DET
ajbmeb-1202	170	4	specified	specified	ADJ
ajbmeb-1202	170	5	period	period	NOUN
ajbmeb-1202	170	6	,	,	PUNCT
ajbmeb-1202	170	7	and	and	CCONJ
ajbmeb-1202	170	8	the	the	DET
ajbmeb-1202	170	9	auditor	auditor	NOUN
ajbmeb-1202	170	10	divides	divide	VERB
ajbmeb-1202	170	11	the	the	DET
ajbmeb-1202	170	12	work	work	NOUN
ajbmeb-1202	170	13	between	between	ADP
ajbmeb-1202	170	14	the	the	DET
ajbmeb-1202	170	15	audit	audit	NOUN
ajbmeb-1202	170	16	team	team	NOUN
ajbmeb-1202	170	17	according	accord	VERB
ajbmeb-1202	170	18	to	to	ADP
ajbmeb-1202	170	19	the	the	DET
ajbmeb-1202	170	20	nature	nature	NOUN
ajbmeb-1202	170	21	of	of	ADP
ajbmeb-1202	170	22	the	the	DET
ajbmeb-1202	170	23	operations	operation	NOUN
ajbmeb-1202	170	24	through	through	ADP
ajbmeb-1202	170	25	an	an	DET
ajbmeb-1202	170	26	executive	executive	ADJ
ajbmeb-1202	170	27	program	program	NOUN
ajbmeb-1202	170	28	that	that	PRON
ajbmeb-1202	170	29	reflects	reflect	VERB
ajbmeb-1202	170	30	the	the	DET
ajbmeb-1202	170	31	goals	goal	NOUN
ajbmeb-1202	170	32	of	of	ADP
ajbmeb-1202	170	33	the	the	DET
ajbmeb-1202	170	34	plan	plan	NOUN
ajbmeb-1202	170	35	in	in	ADP
ajbmeb-1202	170	36	the	the	DET
ajbmeb-1202	170	37	form	form	NOUN
ajbmeb-1202	170	38	of	of	ADP
ajbmeb-1202	170	39	practical	practical	ADJ
ajbmeb-1202	170	40	procedures	procedure	NOUN
ajbmeb-1202	170	41	that	that	PRON
ajbmeb-1202	170	42	can	can	AUX
ajbmeb-1202	170	43	be	be	AUX
ajbmeb-1202	170	44	followed	follow	VERB
ajbmeb-1202	170	45	up	up	ADP
ajbmeb-1202	170	46	and	and	CCONJ
ajbmeb-1202	170	47	supervised	supervise	VERB
ajbmeb-1202	170	48	.	.	PUNCT
ajbmeb-1202	171	1	the	the	DET
ajbmeb-1202	171	2	report	report	NOUN
ajbmeb-1202	171	3	guides	guide	VERB
ajbmeb-1202	171	4	the	the	DET
ajbmeb-1202	171	5	development	development	NOUN
ajbmeb-1202	171	6	of	of	ADP
ajbmeb-1202	171	7	the	the	DET
ajbmeb-1202	171	8	audit	audit	NOUN
ajbmeb-1202	171	9	plan	plan	NOUN
ajbmeb-1202	171	10	,	,	PUNCT
ajbmeb-1202	171	11	as	as	SCONJ
ajbmeb-1202	171	12	the	the	DET
ajbmeb-1202	171	13	disclosure	disclosure	NOUN
ajbmeb-1202	171	14	of	of	ADP
ajbmeb-1202	171	15	the	the	DET
ajbmeb-1202	171	16	comprehensive	comprehensive	ADJ
ajbmeb-1202	171	17	audit	audit	NOUN
ajbmeb-1202	171	18	strategy	strategy	NOUN
ajbmeb-1202	171	19	must	must	AUX
ajbmeb-1202	171	20	contain	contain	VERB
ajbmeb-1202	171	21	sufficient	sufficient	ADJ
ajbmeb-1202	171	22	details	detail	NOUN
ajbmeb-1202	171	23	to	to	PART
ajbmeb-1202	171	24	guide	guide	VERB
ajbmeb-1202	171	25	when	when	SCONJ
ajbmeb-1202	171	26	developing	develop	VERB
ajbmeb-1202	171	27	an	an	DET
ajbmeb-1202	171	28	internal	internal	ADJ
ajbmeb-1202	171	29	audit	audit	NOUN
ajbmeb-1202	171	30	or	or	CCONJ
ajbmeb-1202	171	31	outsourcing	outsourcing	NOUN
ajbmeb-1202	171	32	plan	plan	NOUN
ajbmeb-1202	171	33	.	.	PUNCT
ajbmeb-1202	172	1	the	the	DET
ajbmeb-1202	172	2	audit	audit	NOUN
ajbmeb-1202	172	3	strategy	strategy	NOUN
ajbmeb-1202	172	4	is	be	AUX
ajbmeb-1202	172	5	comprehensive	comprehensive	ADJ
ajbmeb-1202	172	6	as	as	SCONJ
ajbmeb-1202	172	7	indicated	indicate	VERB
ajbmeb-1202	172	8	(	(	PUNCT
ajbmeb-1202	172	9	saleh	saleh	NOUN
ajbmeb-1202	172	10	and	and	CCONJ
ajbmeb-1202	172	11	waad	waad	NOUN
ajbmeb-1202	172	12	,	,	PUNCT
ajbmeb-1202	172	13	2012	2012	NUM
ajbmeb-1202	172	14	)	)	PUNCT
ajbmeb-1202	172	15	.	.	PUNCT
ajbmeb-1202	173	1	when	when	SCONJ
ajbmeb-1202	173	2	outsourcing	outsourcing	NOUN
ajbmeb-1202	173	3	or	or	CCONJ
ajbmeb-1202	173	4	outsourcing	outsource	VERB
ajbmeb-1202	173	5	audit	audit	NOUN
ajbmeb-1202	173	6	strategies	strategy	NOUN
ajbmeb-1202	173	7	to	to	ADP
ajbmeb-1202	173	8	the	the	DET
ajbmeb-1202	173	9	service	service	NOUN
ajbmeb-1202	173	10	internal	internal	ADJ
ajbmeb-1202	173	11	audit	audit	NOUN
ajbmeb-1202	173	12	or	or	CCONJ
ajbmeb-1202	173	13	outsourcing	outsourcing	NOUN
ajbmeb-1202	173	14	can	can	AUX
ajbmeb-1202	173	15	be	be	AUX
ajbmeb-1202	173	16	involved	involve	VERB
ajbmeb-1202	173	17	through	through	ADP
ajbmeb-1202	173	18	strategic	strategic	ADJ
ajbmeb-1202	173	19	intent	intent	NOUN
ajbmeb-1202	173	20	and	and	CCONJ
ajbmeb-1202	173	21	feasibility	feasibility	NOUN
ajbmeb-1202	173	22	a	a	DET
ajbmeb-1202	173	23	key	key	ADJ
ajbmeb-1202	173	24	area	area	NOUN
ajbmeb-1202	173	25	is	be	AUX
ajbmeb-1202	173	26	to	to	PART
ajbmeb-1202	173	27	provide	provide	VERB
ajbmeb-1202	173	28	assurance	assurance	NOUN
ajbmeb-1202	173	29	that	that	SCONJ
ajbmeb-1202	173	30	managers	manager	NOUN
ajbmeb-1202	173	31	are	be	AUX
ajbmeb-1202	173	32	using	use	VERB
ajbmeb-1202	173	33	the	the	DET
ajbmeb-1202	173	34	recognized	recognize	VERB
ajbmeb-1202	173	35	process	process	NOUN
ajbmeb-1202	173	36	to	to	PART
ajbmeb-1202	173	37	complete	complete	VERB
ajbmeb-1202	173	38	the	the	DET
ajbmeb-1202	173	39	feasibility	feasibility	NOUN
ajbmeb-1202	173	40	study	study	NOUN
ajbmeb-1202	173	41	,	,	PUNCT
ajbmeb-1202	173	42	to	to	PART
ajbmeb-1202	173	43	show	show	VERB
ajbmeb-1202	173	44	that	that	SCONJ
ajbmeb-1202	173	45	there	there	PRON
ajbmeb-1202	173	46	is	be	VERB
ajbmeb-1202	173	47	a	a	DET
ajbmeb-1202	173	48	clear	clear	ADJ
ajbmeb-1202	173	49	business	business	NOUN
ajbmeb-1202	173	50	case	case	NOUN
ajbmeb-1202	173	51	aligned	align	VERB
ajbmeb-1202	173	52	with	with	ADP
ajbmeb-1202	173	53	the	the	DET
ajbmeb-1202	173	54	strategic	strategic	ADJ
ajbmeb-1202	173	55	objectives	objective	NOUN
ajbmeb-1202	173	56	of	of	ADP
ajbmeb-1202	173	57	the	the	DET
ajbmeb-1202	173	58	organization	organization	NOUN
ajbmeb-1202	173	59	,	,	PUNCT
ajbmeb-1202	173	60	in	in	ADP
ajbmeb-1202	173	61	the	the	DET
ajbmeb-1202	173	62	absence	absence	NOUN
ajbmeb-1202	173	63	of	of	ADP
ajbmeb-1202	173	64	such	such	DET
ajbmeb-1202	173	65	a	a	DET
ajbmeb-1202	173	66	process	process	NOUN
ajbmeb-1202	173	67	internal	internal	ADJ
ajbmeb-1202	173	68	audit	audit	NOUN
ajbmeb-1202	173	69	can	can	AUX
ajbmeb-1202	173	70	act	act	VERB
ajbmeb-1202	173	71	in	in	ADP
ajbmeb-1202	173	72	an	an	DET
ajbmeb-1202	173	73	advisory	advisory	ADJ
ajbmeb-1202	173	74	capacity	capacity	NOUN
ajbmeb-1202	173	75	to	to	PART
ajbmeb-1202	173	76	help	help	VERB
ajbmeb-1202	173	77	establish	establish	VERB
ajbmeb-1202	173	78	an	an	DET
ajbmeb-1202	173	79	effective	effective	ADJ
ajbmeb-1202	173	80	framework	framework	NOUN
ajbmeb-1202	173	81	.	.	PUNCT
ajbmeb-1202	174	1	implementation	implementation	NOUN
ajbmeb-1202	174	2	and	and	CCONJ
ajbmeb-1202	174	3	management	management	NOUN
ajbmeb-1202	174	4	:	:	PUNCT
ajbmeb-1202	174	5	internal	internal	ADJ
ajbmeb-1202	174	6	audit	audit	NOUN
ajbmeb-1202	174	7	can	can	AUX
ajbmeb-1202	174	8	review	review	VERB
ajbmeb-1202	174	9	the	the	DET
ajbmeb-1202	174	10	vendor	vendor	NOUN
ajbmeb-1202	174	11	selection	selection	NOUN
ajbmeb-1202	174	12	process	process	NOUN
ajbmeb-1202	174	13	and	and	CCONJ
ajbmeb-1202	174	14	assess	assess	VERB
ajbmeb-1202	174	15	whether	whether	SCONJ
ajbmeb-1202	174	16	the	the	DET
ajbmeb-1202	174	17	organization	organization	NOUN
ajbmeb-1202	174	18	has	have	VERB
ajbmeb-1202	174	19	adequate	adequate	ADJ
ajbmeb-1202	174	20	and	and	CCONJ
ajbmeb-1202	174	21	effective	effective	ADJ
ajbmeb-1202	174	22	bidding	bidding	NOUN
ajbmeb-1202	174	23	policies	policy	NOUN
ajbmeb-1202	174	24	and	and	CCONJ
ajbmeb-1202	174	25	procedures	procedure	NOUN
ajbmeb-1202	174	26	.	.	PUNCT
ajbmeb-1202	175	1	in	in	ADP
ajbmeb-1202	175	2	addition	addition	NOUN
ajbmeb-1202	175	3	,	,	PUNCT
ajbmeb-1202	175	4	contract	contract	NOUN
ajbmeb-1202	175	5	management	management	NOUN
ajbmeb-1202	175	6	arrangements	arrangement	NOUN
ajbmeb-1202	175	7	:	:	PUNCT
ajbmeb-1202	175	8	internal	internal	ADJ
ajbmeb-1202	175	9	audit	audit	NOUN
ajbmeb-1202	175	10	can	can	AUX
ajbmeb-1202	175	11	examine	examine	VERB
ajbmeb-1202	175	12	the	the	DET
ajbmeb-1202	175	13	performance	performance	NOUN
ajbmeb-1202	175	14	management	management	NOUN
ajbmeb-1202	175	15	arrangements	arrangement	NOUN
ajbmeb-1202	175	16	in	in	ADP
ajbmeb-1202	175	17	place	place	NOUN
ajbmeb-1202	175	18	(	(	PUNCT
ajbmeb-1202	175	19	tavasti	tavasti	NOUN
ajbmeb-1202	175	20	,	,	PUNCT
ajbmeb-1202	175	21	2012	2012	NUM
ajbmeb-1202	175	22	)	)	PUNCT
ajbmeb-1202	175	23	.	.	PUNCT
ajbmeb-1202	176	1	from	from	ADP
ajbmeb-1202	176	2	the	the	DET
ajbmeb-1202	176	3	foregoing	foregoing	NOUN
ajbmeb-1202	176	4	,	,	PUNCT
ajbmeb-1202	176	5	the	the	DET
ajbmeb-1202	176	6	following	follow	VERB
ajbmeb-1202	176	7	hypothesis	hypothesis	NOUN
ajbmeb-1202	176	8	can	can	AUX
ajbmeb-1202	176	9	be	be	AUX
ajbmeb-1202	176	10	built	build	VERB
ajbmeb-1202	176	11	:	:	PUNCT
ajbmeb-1202	176	12	•	•	NUM
ajbmeb-1202	176	13	is	be	AUX
ajbmeb-1202	176	14	there	there	PRON
ajbmeb-1202	176	15	a	a	DET
ajbmeb-1202	176	16	statistically	statistically	ADV
ajbmeb-1202	176	17	significant	significant	ADJ
ajbmeb-1202	176	18	effect	effect	NOUN
ajbmeb-1202	176	19	of	of	ADP
ajbmeb-1202	176	20	outsourcing	outsource	VERB
ajbmeb-1202	176	21	internal	internal	ADJ
ajbmeb-1202	176	22	auditing	auditing	NOUN
ajbmeb-1202	176	23	with	with	ADP
ajbmeb-1202	176	24	its	its	PRON
ajbmeb-1202	176	25	dimensions	dimension	NOUN
ajbmeb-1202	176	26	on	on	ADP
ajbmeb-1202	176	27	the	the	DET
ajbmeb-1202	176	28	relationship	relationship	NOUN
ajbmeb-1202	176	29	between	between	ADP
ajbmeb-1202	176	30	electronic	electronic	ADJ
ajbmeb-1202	176	31	auditing	auditing	NOUN
ajbmeb-1202	176	32	and	and	CCONJ
ajbmeb-1202	176	33	auditing	auditing	NOUN
ajbmeb-1202	176	34	strategies	strategy	NOUN
ajbmeb-1202	176	35	in	in	ADP
ajbmeb-1202	176	36	the	the	DET
ajbmeb-1202	176	37	companies	company	NOUN
ajbmeb-1202	176	38	under	under	ADP
ajbmeb-1202	176	39	study	study	NOUN
ajbmeb-1202	176	40	?	?	PUNCT
ajbmeb-1202	177	1	from	from	ADP
ajbmeb-1202	177	2	the	the	DET
ajbmeb-1202	177	3	above	above	NOUN
ajbmeb-1202	177	4	,	,	PUNCT
ajbmeb-1202	177	5	a	a	DET
ajbmeb-1202	177	6	hypothetical	hypothetical	ADJ
ajbmeb-1202	177	7	scheme	scheme	NOUN
ajbmeb-1202	177	8	can	can	AUX
ajbmeb-1202	177	9	be	be	AUX
ajbmeb-1202	177	10	designed	design	VERB
ajbmeb-1202	177	11	,	,	PUNCT
ajbmeb-1202	177	12	which	which	PRON
ajbmeb-1202	177	13	indicates	indicate	VERB
ajbmeb-1202	177	14	the	the	DET
ajbmeb-1202	177	15	logical	logical	ADJ
ajbmeb-1202	177	16	relationship	relationship	NOUN
ajbmeb-1202	177	17	between	between	ADP
ajbmeb-1202	177	18	the	the	DET
ajbmeb-1202	177	19	variables	variable	NOUN
ajbmeb-1202	177	20	of	of	ADP
ajbmeb-1202	177	21	the	the	DET
ajbmeb-1202	177	22	study	study	NOUN
ajbmeb-1202	177	23	:	:	PUNCT
ajbmeb-1202	177	24	american	american	PROPN
ajbmeb-1202	177	25	journal	journal	PROPN
ajbmeb-1202	177	26	of	of	ADP
ajbmeb-1202	177	27	business	business	NOUN
ajbmeb-1202	177	28	management	management	NOUN
ajbmeb-1202	177	29	,	,	PUNCT
ajbmeb-1202	177	30	economics	economic	NOUN
ajbmeb-1202	177	31	and	and	CCONJ
ajbmeb-1202	177	32	banking	banking	NOUN
ajbmeb-1202	177	33	volume	volume	NOUN
ajbmeb-1202	177	34	16	16	NUM
ajbmeb-1202	177	35	sep	sep	PROPN
ajbmeb-1202	177	36	,	,	PUNCT
ajbmeb-1202	177	37	2023	2023	NUM
ajbmeb-1202	177	38	p	p	NOUN
ajbmeb-1202	177	39	a	a	DET
ajbmeb-1202	177	40	g	g	NOUN
ajbmeb-1202	177	41	e	e	NOUN
ajbmeb-1202	177	42	|	|	ADV
ajbmeb-1202	177	43	106	106	NUM
ajbmeb-1202	177	44	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	177	45	figure	figure	NOUN
ajbmeb-1202	177	46	(	(	PUNCT
ajbmeb-1202	177	47	1	1	NUM
ajbmeb-1202	177	48	)	)	PUNCT
ajbmeb-1202	177	49	the	the	DET
ajbmeb-1202	177	50	hypothetical	hypothetical	ADJ
ajbmeb-1202	177	51	study	study	NOUN
ajbmeb-1202	177	52	scheme	scheme	NOUN
ajbmeb-1202	177	53	source	source	NOUN
ajbmeb-1202	177	54	:	:	PUNCT
ajbmeb-1202	177	55	prepared	prepare	VERB
ajbmeb-1202	177	56	by	by	ADP
ajbmeb-1202	177	57	the	the	DET
ajbmeb-1202	177	58	researcher	researcher	NOUN
ajbmeb-1202	177	59	the	the	DET
ajbmeb-1202	177	60	main	main	ADJ
ajbmeb-1202	177	61	hypothesis	hypothesis	NOUN
ajbmeb-1202	177	62	:	:	PUNCT
ajbmeb-1202	177	63	there	there	PRON
ajbmeb-1202	177	64	is	be	VERB
ajbmeb-1202	177	65	a	a	DET
ajbmeb-1202	177	66	statistically	statistically	ADV
ajbmeb-1202	177	67	significant	significant	ADJ
ajbmeb-1202	177	68	effect	effect	NOUN
ajbmeb-1202	177	69	of	of	ADP
ajbmeb-1202	177	70	outsourcing	outsource	VERB
ajbmeb-1202	177	71	internal	internal	ADJ
ajbmeb-1202	177	72	auditing	auditing	NOUN
ajbmeb-1202	177	73	with	with	ADP
ajbmeb-1202	177	74	its	its	PRON
ajbmeb-1202	177	75	dimensions	dimension	NOUN
ajbmeb-1202	177	76	on	on	ADP
ajbmeb-1202	177	77	the	the	DET
ajbmeb-1202	177	78	relationship	relationship	NOUN
ajbmeb-1202	177	79	between	between	ADP
ajbmeb-1202	177	80	electronic	electronic	ADJ
ajbmeb-1202	177	81	auditing	auditing	NOUN
ajbmeb-1202	177	82	and	and	CCONJ
ajbmeb-1202	177	83	corporate	corporate	ADJ
ajbmeb-1202	177	84	auditing	auditing	NOUN
ajbmeb-1202	177	85	strategies	strategy	NOUN
ajbmeb-1202	177	86	.	.	PUNCT
ajbmeb-1202	178	1	it	it	PRON
ajbmeb-1202	178	2	branches	branch	VERB
ajbmeb-1202	178	3	out	out	ADP
ajbmeb-1202	178	4	:	:	PUNCT
ajbmeb-1202	178	5	•	•	ADP
ajbmeb-1202	178	6	there	there	PRON
ajbmeb-1202	178	7	is	be	VERB
ajbmeb-1202	178	8	a	a	DET
ajbmeb-1202	178	9	significant	significant	ADJ
ajbmeb-1202	178	10	effect	effect	NOUN
ajbmeb-1202	178	11	of	of	ADP
ajbmeb-1202	178	12	electronic	electronic	ADJ
ajbmeb-1202	178	13	auditing	auditing	NOUN
ajbmeb-1202	178	14	in	in	ADP
ajbmeb-1202	178	15	its	its	PRON
ajbmeb-1202	178	16	dimensions	dimension	NOUN
ajbmeb-1202	178	17	in	in	ADP
ajbmeb-1202	178	18	auditing	auditing	NOUN
ajbmeb-1202	178	19	strategies	strategy	NOUN
ajbmeb-1202	178	20	through	through	ADP
ajbmeb-1202	178	21	the	the	DET
ajbmeb-1202	178	22	economic	economic	ADJ
ajbmeb-1202	178	23	dimension	dimension	NOUN
ajbmeb-1202	178	24	.	.	PUNCT
ajbmeb-1202	179	1	•	•	ADV
ajbmeb-1202	179	2	there	there	PRON
ajbmeb-1202	179	3	is	be	VERB
ajbmeb-1202	179	4	a	a	DET
ajbmeb-1202	179	5	significant	significant	ADJ
ajbmeb-1202	179	6	effect	effect	NOUN
ajbmeb-1202	179	7	of	of	ADP
ajbmeb-1202	179	8	electronic	electronic	ADJ
ajbmeb-1202	179	9	auditing	auditing	NOUN
ajbmeb-1202	179	10	in	in	ADP
ajbmeb-1202	179	11	its	its	PRON
ajbmeb-1202	179	12	dimensions	dimension	NOUN
ajbmeb-1202	179	13	in	in	ADP
ajbmeb-1202	179	14	auditing	auditing	NOUN
ajbmeb-1202	179	15	strategies	strategy	NOUN
ajbmeb-1202	179	16	through	through	ADP
ajbmeb-1202	179	17	the	the	DET
ajbmeb-1202	179	18	neutrality	neutrality	NOUN
ajbmeb-1202	179	19	dimension	dimension	NOUN
ajbmeb-1202	179	20	.	.	PUNCT
ajbmeb-1202	180	1	•	•	ADV
ajbmeb-1202	180	2	there	there	PRON
ajbmeb-1202	180	3	is	be	VERB
ajbmeb-1202	180	4	a	a	DET
ajbmeb-1202	180	5	significant	significant	ADJ
ajbmeb-1202	180	6	effect	effect	NOUN
ajbmeb-1202	180	7	of	of	ADP
ajbmeb-1202	180	8	electronic	electronic	ADJ
ajbmeb-1202	180	9	auditing	auditing	NOUN
ajbmeb-1202	180	10	in	in	ADP
ajbmeb-1202	180	11	its	its	PRON
ajbmeb-1202	180	12	dimensions	dimension	NOUN
ajbmeb-1202	180	13	in	in	ADP
ajbmeb-1202	180	14	auditing	auditing	NOUN
ajbmeb-1202	180	15	strategies	strategy	NOUN
ajbmeb-1202	180	16	through	through	ADP
ajbmeb-1202	180	17	the	the	DET
ajbmeb-1202	180	18	dimension	dimension	NOUN
ajbmeb-1202	180	19	of	of	ADP
ajbmeb-1202	180	20	professional	professional	ADJ
ajbmeb-1202	180	21	specialization	specialization	NOUN
ajbmeb-1202	180	22	.	.	PUNCT
ajbmeb-1202	181	1	•	•	ADV
ajbmeb-1202	181	2	there	there	PRON
ajbmeb-1202	181	3	is	be	VERB
ajbmeb-1202	181	4	a	a	DET
ajbmeb-1202	181	5	significant	significant	ADJ
ajbmeb-1202	181	6	effect	effect	NOUN
ajbmeb-1202	181	7	of	of	ADP
ajbmeb-1202	181	8	electronic	electronic	ADJ
ajbmeb-1202	181	9	auditing	auditing	NOUN
ajbmeb-1202	181	10	in	in	ADP
ajbmeb-1202	181	11	its	its	PRON
ajbmeb-1202	181	12	dimensions	dimension	NOUN
ajbmeb-1202	181	13	in	in	ADP
ajbmeb-1202	181	14	auditing	auditing	NOUN
ajbmeb-1202	181	15	strategies	strategy	NOUN
ajbmeb-1202	181	16	through	through	ADP
ajbmeb-1202	181	17	the	the	DET
ajbmeb-1202	181	18	knowledge	knowledge	NOUN
ajbmeb-1202	181	19	transfer	transfer	NOUN
ajbmeb-1202	181	20	dimension	dimension	NOUN
ajbmeb-1202	181	21	.	.	PUNCT
ajbmeb-1202	182	1	•	•	ADV
ajbmeb-1202	182	2	there	there	PRON
ajbmeb-1202	182	3	is	be	VERB
ajbmeb-1202	182	4	a	a	DET
ajbmeb-1202	182	5	significant	significant	ADJ
ajbmeb-1202	182	6	effect	effect	NOUN
ajbmeb-1202	182	7	of	of	ADP
ajbmeb-1202	182	8	electronic	electronic	ADJ
ajbmeb-1202	182	9	auditing	auditing	NOUN
ajbmeb-1202	182	10	in	in	ADP
ajbmeb-1202	182	11	its	its	PRON
ajbmeb-1202	182	12	dimensions	dimension	NOUN
ajbmeb-1202	182	13	in	in	ADP
ajbmeb-1202	182	14	auditing	auditing	NOUN
ajbmeb-1202	182	15	strategies	strategy	NOUN
ajbmeb-1202	182	16	through	through	ADP
ajbmeb-1202	182	17	the	the	DET
ajbmeb-1202	182	18	quality	quality	NOUN
ajbmeb-1202	182	19	of	of	ADP
ajbmeb-1202	182	20	auditing	auditing	NOUN
ajbmeb-1202	182	21	service	service	NOUN
ajbmeb-1202	182	22	dimension	dimension	NOUN
ajbmeb-1202	182	23	.	.	PUNCT
ajbmeb-1202	183	1	results	result	NOUN
ajbmeb-1202	183	2	study	study	VERB
ajbmeb-1202	183	3	population	population	NOUN
ajbmeb-1202	183	4	and	and	CCONJ
ajbmeb-1202	183	5	sample	sample	NOUN
ajbmeb-1202	183	6	:	:	PUNCT
ajbmeb-1202	183	7	the	the	DET
ajbmeb-1202	183	8	number	number	NOUN
ajbmeb-1202	183	9	of	of	ADP
ajbmeb-1202	183	10	these	these	DET
ajbmeb-1202	183	11	companies	company	NOUN
ajbmeb-1202	183	12	reached	reach	VERB
ajbmeb-1202	183	13	(	(	PUNCT
ajbmeb-1202	183	14	21	21	NUM
ajbmeb-1202	183	15	)	)	PUNCT
ajbmeb-1202	183	16	companies	company	NOUN
ajbmeb-1202	183	17	,	,	PUNCT
ajbmeb-1202	183	18	and	and	CCONJ
ajbmeb-1202	183	19	(	(	PUNCT
ajbmeb-1202	183	20	3	3	X
ajbmeb-1202	183	21	)	)	PUNCT
ajbmeb-1202	183	22	were	be	AUX
ajbmeb-1202	183	23	excluded	exclude	VERB
ajbmeb-1202	183	24	as	as	ADP
ajbmeb-1202	183	25	a	a	DET
ajbmeb-1202	183	26	result	result	NOUN
ajbmeb-1202	183	27	of	of	ADP
ajbmeb-1202	183	28	the	the	DET
ajbmeb-1202	183	29	invalidity	invalidity	NOUN
ajbmeb-1202	183	30	of	of	ADP
ajbmeb-1202	183	31	their	their	PRON
ajbmeb-1202	183	32	answers	answer	NOUN
ajbmeb-1202	183	33	for	for	ADP
ajbmeb-1202	183	34	analysis	analysis	NOUN
ajbmeb-1202	183	35	(	(	PUNCT
ajbmeb-1202	183	36	*	*	NOUN
ajbmeb-1202	183	37	)	)	PUNCT
ajbmeb-1202	183	38	,	,	PUNCT
ajbmeb-1202	183	39	so	so	SCONJ
ajbmeb-1202	183	40	that	that	SCONJ
ajbmeb-1202	183	41	the	the	DET
ajbmeb-1202	183	42	number	number	NOUN
ajbmeb-1202	183	43	of	of	ADP
ajbmeb-1202	183	44	companies	company	NOUN
ajbmeb-1202	183	45	in	in	ADP
ajbmeb-1202	183	46	the	the	DET
ajbmeb-1202	183	47	study	study	NOUN
ajbmeb-1202	183	48	sample	sample	NOUN
ajbmeb-1202	183	49	was	be	AUX
ajbmeb-1202	183	50	limited	limit	VERB
ajbmeb-1202	183	51	to	to	ADP
ajbmeb-1202	183	52	(	(	PUNCT
ajbmeb-1202	183	53	18	18	NUM
ajbmeb-1202	183	54	)	)	PUNCT
ajbmeb-1202	183	55	companies	company	NOUN
ajbmeb-1202	183	56	.	.	PUNCT
ajbmeb-1202	184	1	(	(	PUNCT
ajbmeb-1202	184	2	210	210	NUM
ajbmeb-1202	184	3	)	)	PUNCT
ajbmeb-1202	184	4	forms	form	NOUN
ajbmeb-1202	184	5	were	be	AUX
ajbmeb-1202	184	6	distributed	distribute	VERB
ajbmeb-1202	184	7	,	,	PUNCT
ajbmeb-1202	184	8	as	as	SCONJ
ajbmeb-1202	184	9	if	if	SCONJ
ajbmeb-1202	184	10	the	the	DET
ajbmeb-1202	184	11	recovered	recovered	ADJ
ajbmeb-1202	184	12	and	and	CCONJ
ajbmeb-1202	184	13	valid	valid	ADJ
ajbmeb-1202	184	14	ones	one	NOUN
ajbmeb-1202	184	15	for	for	ADP
ajbmeb-1202	184	16	analysis	analysis	NOUN
ajbmeb-1202	184	17	were	be	AUX
ajbmeb-1202	184	18	(	(	PUNCT
ajbmeb-1202	184	19	202	202	NUM
ajbmeb-1202	184	20	)	)	PUNCT
ajbmeb-1202	184	21	.	.	PUNCT
ajbmeb-1202	185	1	application	application	NOUN
ajbmeb-1202	185	2	only	only	ADV
ajbmeb-1202	185	3	,	,	PUNCT
ajbmeb-1202	185	4	i.e.	i.e.	X
ajbmeb-1202	185	5	only	only	ADV
ajbmeb-1202	185	6	96	96	NUM
ajbmeb-1202	185	7	%	%	NOUN
ajbmeb-1202	185	8	refund	refund	NOUN
ajbmeb-1202	185	9	rate	rate	NOUN
ajbmeb-1202	185	10	.	.	PUNCT
ajbmeb-1202	186	1	analysis	analysis	NOUN
ajbmeb-1202	186	2	of	of	ADP
ajbmeb-1202	186	3	the	the	DET
ajbmeb-1202	186	4	results	result	NOUN
ajbmeb-1202	186	5	:	:	PUNCT
ajbmeb-1202	187	1	1	1	X
ajbmeb-1202	187	2	.	.	PUNCT
ajbmeb-1202	188	1	the	the	DET
ajbmeb-1202	188	2	impact	impact	NOUN
ajbmeb-1202	188	3	of	of	ADP
ajbmeb-1202	188	4	electronic	electronic	ADJ
ajbmeb-1202	188	5	auditing	auditing	NOUN
ajbmeb-1202	188	6	on	on	ADP
ajbmeb-1202	188	7	cross	cross	ADJ
ajbmeb-1202	188	8	-	-	ADJ
ajbmeb-1202	188	9	economic	economic	ADJ
ajbmeb-1202	188	10	auditing	auditing	NOUN
ajbmeb-1202	188	11	strategies	strategy	NOUN
ajbmeb-1202	188	12	.	.	PUNCT
ajbmeb-1202	189	1	within	within	ADP
ajbmeb-1202	189	2	the	the	DET
ajbmeb-1202	189	3	framework	framework	NOUN
ajbmeb-1202	189	4	of	of	ADP
ajbmeb-1202	189	5	the	the	DET
ajbmeb-1202	189	6	intellectual	intellectual	ADJ
ajbmeb-1202	189	7	orientation	orientation	NOUN
ajbmeb-1202	189	8	of	of	ADP
ajbmeb-1202	189	9	the	the	DET
ajbmeb-1202	189	10	study	study	NOUN
ajbmeb-1202	189	11	,	,	PUNCT
ajbmeb-1202	189	12	it	it	PRON
ajbmeb-1202	189	13	is	be	AUX
ajbmeb-1202	189	14	possible	possible	ADJ
ajbmeb-1202	189	15	to	to	PART
ajbmeb-1202	189	16	extrapolate	extrapolate	VERB
ajbmeb-1202	189	17	and	and	CCONJ
ajbmeb-1202	189	18	interpret	interpret	VERB
ajbmeb-1202	189	19	the	the	DET
ajbmeb-1202	189	20	results	result	NOUN
ajbmeb-1202	189	21	that	that	PRON
ajbmeb-1202	189	22	reflect	reflect	VERB
ajbmeb-1202	189	23	the	the	DET
ajbmeb-1202	189	24	trends	trend	NOUN
ajbmeb-1202	189	25	and	and	CCONJ
ajbmeb-1202	189	26	values	value	NOUN
ajbmeb-1202	189	27	of	of	ADP
ajbmeb-1202	189	28	the	the	DET
ajbmeb-1202	189	29	impact	impact	NOUN
ajbmeb-1202	189	30	of	of	ADP
ajbmeb-1202	189	31	electronic	electronic	ADJ
ajbmeb-1202	189	32	auditing	auditing	NOUN
ajbmeb-1202	189	33	on	on	ADP
ajbmeb-1202	189	34	crosseconomic	crosseconomic	ADJ
ajbmeb-1202	189	35	auditing	auditing	NOUN
ajbmeb-1202	189	36	strategies	strategy	NOUN
ajbmeb-1202	189	37	,	,	PUNCT
ajbmeb-1202	189	38	as	as	SCONJ
ajbmeb-1202	189	39	follows	follow	VERB
ajbmeb-1202	189	40	:	:	PUNCT
ajbmeb-1202	189	41	•	•	NUM
ajbmeb-1202	189	42	efficiency	efficiency	NOUN
ajbmeb-1202	189	43	and	and	CCONJ
ajbmeb-1202	189	44	effectiveness	effectiveness	NOUN
ajbmeb-1202	189	45	were	be	AUX
ajbmeb-1202	189	46	recorded	record	VERB
ajbmeb-1202	189	47	through	through	ADP
ajbmeb-1202	189	48	the	the	DET
ajbmeb-1202	189	49	(	(	PUNCT
ajbmeb-1202	189	50	economic	economic	ADJ
ajbmeb-1202	189	51	)	)	PUNCT
ajbmeb-1202	189	52	dimension	dimension	NOUN
ajbmeb-1202	189	53	,	,	PUNCT
ajbmeb-1202	189	54	a	a	DET
ajbmeb-1202	189	55	positive	positive	ADJ
ajbmeb-1202	189	56	(	(	PUNCT
ajbmeb-1202	189	57	direct	direct	ADJ
ajbmeb-1202	189	58	)	)	PUNCT
ajbmeb-1202	189	59	effect	effect	NOUN
ajbmeb-1202	189	60	on	on	ADP
ajbmeb-1202	189	61	audit	audit	NOUN
ajbmeb-1202	189	62	strategies	strategy	NOUN
ajbmeb-1202	189	63	,	,	PUNCT
ajbmeb-1202	189	64	with	with	ADP
ajbmeb-1202	189	65	a	a	DET
ajbmeb-1202	189	66	reading	reading	NOUN
ajbmeb-1202	189	67	of	of	ADP
ajbmeb-1202	189	68	(	(	PUNCT
ajbmeb-1202	189	69	0.411	0.411	NUM
ajbmeb-1202	189	70	)	)	PUNCT
ajbmeb-1202	189	71	,	,	PUNCT
ajbmeb-1202	189	72	while	while	SCONJ
ajbmeb-1202	189	73	guarantee	guarantee	NOUN
ajbmeb-1202	189	74	and	and	CCONJ
ajbmeb-1202	189	75	reliability	reliability	NOUN
ajbmeb-1202	189	76	were	be	AUX
ajbmeb-1202	189	77	recorded	record	VERB
ajbmeb-1202	189	78	through	through	ADP
ajbmeb-1202	189	79	the	the	DET
ajbmeb-1202	189	80	(	(	PUNCT
ajbmeb-1202	189	81	economic	economic	ADJ
ajbmeb-1202	189	82	)	)	PUNCT
ajbmeb-1202	189	83	dimension	dimension	NOUN
ajbmeb-1202	189	84	,	,	PUNCT
ajbmeb-1202	189	85	a	a	DET
ajbmeb-1202	189	86	positive	positive	ADJ
ajbmeb-1202	189	87	(	(	PUNCT
ajbmeb-1202	189	88	direct	direct	ADJ
ajbmeb-1202	189	89	)	)	PUNCT
ajbmeb-1202	189	90	effect	effect	NOUN
ajbmeb-1202	189	91	on	on	ADP
ajbmeb-1202	189	92	audit	audit	NOUN
ajbmeb-1202	189	93	strategies	strategy	NOUN
ajbmeb-1202	189	94	,	,	PUNCT
ajbmeb-1202	189	95	with	with	ADP
ajbmeb-1202	189	96	a	a	DET
ajbmeb-1202	189	97	reading	reading	NOUN
ajbmeb-1202	189	98	of	of	ADP
ajbmeb-1202	189	99	(	(	PUNCT
ajbmeb-1202	189	100	0.139	0.139	NUM
ajbmeb-1202	189	101	)	)	PUNCT
ajbmeb-1202	189	102	.	.	PUNCT
ajbmeb-1202	190	1	as	as	ADP
ajbmeb-1202	190	2	for	for	ADP
ajbmeb-1202	190	3	validity	validity	NOUN
ajbmeb-1202	190	4	and	and	CCONJ
ajbmeb-1202	190	5	accuracy	accuracy	NOUN
ajbmeb-1202	190	6	,	,	PUNCT
ajbmeb-1202	190	7	it	it	PRON
ajbmeb-1202	190	8	scored	score	VERB
ajbmeb-1202	190	9	a	a	DET
ajbmeb-1202	190	10	direct	direct	ADJ
ajbmeb-1202	190	11	reading	reading	NOUN
ajbmeb-1202	190	12	of	of	ADP
ajbmeb-1202	190	13	(	(	PUNCT
ajbmeb-1202	190	14	0.509	0.509	NOUN
ajbmeb-1202	190	15	)	)	PUNCT
ajbmeb-1202	190	16	in	in	ADP
ajbmeb-1202	190	17	the	the	DET
ajbmeb-1202	190	18	auditing	auditing	NOUN
ajbmeb-1202	190	19	strategies	strategy	NOUN
ajbmeb-1202	190	20	.	.	PUNCT
ajbmeb-1202	191	1	electronic	electronic	ADJ
ajbmeb-1202	191	2	auditing	auditing	NOUN
ajbmeb-1202	191	3	outsourcing	outsource	VERB
ajbmeb-1202	191	4	internal	internal	ADJ
ajbmeb-1202	191	5	auditing	auditing	NOUN
ajbmeb-1202	191	6	auditing	auditing	NOUN
ajbmeb-1202	191	7	strategies	strategy	NOUN
ajbmeb-1202	191	8	american	american	PROPN
ajbmeb-1202	191	9	journal	journal	PROPN
ajbmeb-1202	191	10	of	of	ADP
ajbmeb-1202	191	11	business	business	NOUN
ajbmeb-1202	191	12	management	management	NOUN
ajbmeb-1202	191	13	,	,	PUNCT
ajbmeb-1202	191	14	economics	economic	NOUN
ajbmeb-1202	191	15	and	and	CCONJ
ajbmeb-1202	191	16	banking	banking	NOUN
ajbmeb-1202	191	17	volume	volume	NOUN
ajbmeb-1202	191	18	16	16	NUM
ajbmeb-1202	191	19	sep	sep	PROPN
ajbmeb-1202	191	20	,	,	PUNCT
ajbmeb-1202	191	21	2023	2023	NUM
ajbmeb-1202	191	22	p	p	NOUN
ajbmeb-1202	191	23	a	a	PRON
ajbmeb-1202	191	24	g	g	NOUN
ajbmeb-1202	191	25	e	e	NOUN
ajbmeb-1202	191	26	|	|	ADV
ajbmeb-1202	191	27	107	107	NUM
ajbmeb-1202	191	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	191	29	•	•	ADP
ajbmeb-1202	191	30	the	the	DET
ajbmeb-1202	191	31	electronic	electronic	ADJ
ajbmeb-1202	191	32	audit	audit	NOUN
ajbmeb-1202	191	33	variable	variable	NOUN
ajbmeb-1202	191	34	through	through	ADP
ajbmeb-1202	191	35	its	its	PRON
ajbmeb-1202	191	36	three	three	NUM
ajbmeb-1202	191	37	dimensions	dimension	NOUN
ajbmeb-1202	191	38	(	(	PUNCT
ajbmeb-1202	191	39	efficiency	efficiency	NOUN
ajbmeb-1202	191	40	and	and	CCONJ
ajbmeb-1202	191	41	effectiveness	effectiveness	NOUN
ajbmeb-1202	191	42	,	,	PUNCT
ajbmeb-1202	191	43	guarantee	guarantee	NOUN
ajbmeb-1202	191	44	and	and	CCONJ
ajbmeb-1202	191	45	reliability	reliability	NOUN
ajbmeb-1202	191	46	,	,	PUNCT
ajbmeb-1202	191	47	validity	validity	NOUN
ajbmeb-1202	191	48	and	and	CCONJ
ajbmeb-1202	191	49	accuracy	accuracy	NOUN
ajbmeb-1202	191	50	)	)	PUNCT
ajbmeb-1202	191	51	recorded	record	VERB
ajbmeb-1202	191	52	a	a	DET
ajbmeb-1202	191	53	positive	positive	ADJ
ajbmeb-1202	191	54	(	(	PUNCT
ajbmeb-1202	191	55	indirect	indirect	ADJ
ajbmeb-1202	191	56	)	)	PUNCT
ajbmeb-1202	191	57	effect	effect	NOUN
ajbmeb-1202	191	58	on	on	ADP
ajbmeb-1202	191	59	auditing	auditing	NOUN
ajbmeb-1202	191	60	strategies	strategy	NOUN
ajbmeb-1202	191	61	,	,	PUNCT
ajbmeb-1202	191	62	with	with	ADP
ajbmeb-1202	191	63	a	a	DET
ajbmeb-1202	191	64	reading	reading	NOUN
ajbmeb-1202	191	65	of	of	ADP
ajbmeb-1202	191	66	(	(	PUNCT
ajbmeb-1202	191	67	0.496	0.496	NUM
ajbmeb-1202	191	68	)	)	PUNCT
ajbmeb-1202	191	69	.	.	PUNCT
ajbmeb-1202	192	1	•	•	NOUN
ajbmeb-1202	192	2	the	the	DET
ajbmeb-1202	192	3	total	total	ADJ
ajbmeb-1202	192	4	effect	effect	NOUN
ajbmeb-1202	192	5	of	of	ADP
ajbmeb-1202	192	6	direct	direct	ADJ
ajbmeb-1202	192	7	and	and	CCONJ
ajbmeb-1202	192	8	indirect	indirect	ADJ
ajbmeb-1202	192	9	efficiency	efficiency	NOUN
ajbmeb-1202	192	10	and	and	CCONJ
ajbmeb-1202	192	11	effectiveness	effectiveness	NOUN
ajbmeb-1202	192	12	in	in	ADP
ajbmeb-1202	192	13	cross	cross	ADJ
ajbmeb-1202	192	14	-	-	ADJ
ajbmeb-1202	192	15	economic	economic	ADJ
ajbmeb-1202	192	16	auditing	auditing	NOUN
ajbmeb-1202	192	17	strategies	strategy	NOUN
ajbmeb-1202	192	18	was	be	AUX
ajbmeb-1202	192	19	(	(	PUNCT
ajbmeb-1202	192	20	0.907	0.907	NUM
ajbmeb-1202	192	21	)	)	PUNCT
ajbmeb-1202	192	22	.	.	PUNCT
ajbmeb-1202	193	1	•	•	NOUN
ajbmeb-1202	193	2	the	the	DET
ajbmeb-1202	193	3	total	total	ADJ
ajbmeb-1202	193	4	effect	effect	NOUN
ajbmeb-1202	193	5	of	of	ADP
ajbmeb-1202	193	6	direct	direct	ADJ
ajbmeb-1202	193	7	and	and	CCONJ
ajbmeb-1202	193	8	indirect	indirect	ADJ
ajbmeb-1202	193	9	assurance	assurance	NOUN
ajbmeb-1202	193	10	and	and	CCONJ
ajbmeb-1202	193	11	reliability	reliability	NOUN
ajbmeb-1202	193	12	on	on	ADP
ajbmeb-1202	193	13	cross	cross	ADJ
ajbmeb-1202	193	14	-	-	ADJ
ajbmeb-1202	193	15	economic	economic	ADJ
ajbmeb-1202	193	16	auditing	auditing	NOUN
ajbmeb-1202	193	17	strategies	strategy	NOUN
ajbmeb-1202	193	18	was	be	AUX
ajbmeb-1202	193	19	(	(	PUNCT
ajbmeb-1202	193	20	0.635	0.635	NUM
ajbmeb-1202	193	21	)	)	PUNCT
ajbmeb-1202	193	22	.	.	PUNCT
ajbmeb-1202	194	1	•	•	NOUN
ajbmeb-1202	194	2	the	the	DET
ajbmeb-1202	194	3	total	total	ADJ
ajbmeb-1202	194	4	effect	effect	NOUN
ajbmeb-1202	194	5	of	of	ADP
ajbmeb-1202	194	6	correctness	correctness	NOUN
ajbmeb-1202	194	7	and	and	CCONJ
ajbmeb-1202	194	8	accuracy	accuracy	NOUN
ajbmeb-1202	194	9	,	,	PUNCT
ajbmeb-1202	194	10	both	both	CCONJ
ajbmeb-1202	194	11	direct	direct	ADJ
ajbmeb-1202	194	12	and	and	CCONJ
ajbmeb-1202	194	13	indirect	indirect	ADJ
ajbmeb-1202	194	14	,	,	PUNCT
ajbmeb-1202	194	15	in	in	ADP
ajbmeb-1202	194	16	cross	cross	ADJ
ajbmeb-1202	194	17	-	-	ADJ
ajbmeb-1202	194	18	economic	economic	ADJ
ajbmeb-1202	194	19	auditing	auditing	NOUN
ajbmeb-1202	194	20	strategies	strategy	NOUN
ajbmeb-1202	194	21	was	be	AUX
ajbmeb-1202	194	22	(	(	PUNCT
ajbmeb-1202	194	23	1.005	1.005	NUM
ajbmeb-1202	194	24	)	)	PUNCT
ajbmeb-1202	194	25	.	.	PUNCT
ajbmeb-1202	195	1	•	•	NUM
ajbmeb-1202	195	2	the	the	DET
ajbmeb-1202	195	3	determination	determination	NOUN
ajbmeb-1202	195	4	coefficient	coefficient	NOUN
ajbmeb-1202	195	5	of	of	ADP
ajbmeb-1202	195	6	(	(	PUNCT
ajbmeb-1202	195	7	56.81	56.81	NUM
ajbmeb-1202	195	8	)	)	PUNCT
ajbmeb-1202	195	9	indicates	indicate	VERB
ajbmeb-1202	195	10	that	that	SCONJ
ajbmeb-1202	195	11	the	the	DET
ajbmeb-1202	195	12	efficiency	efficiency	NOUN
ajbmeb-1202	195	13	and	and	CCONJ
ajbmeb-1202	195	14	effectiveness	effectiveness	NOUN
ajbmeb-1202	195	15	dimension	dimension	NOUN
ajbmeb-1202	195	16	and	and	CCONJ
ajbmeb-1202	195	17	the	the	DET
ajbmeb-1202	195	18	economic	economic	ADJ
ajbmeb-1202	195	19	dimension	dimension	NOUN
ajbmeb-1202	195	20	explain	explain	VERB
ajbmeb-1202	195	21	this	this	DET
ajbmeb-1202	195	22	percentage	percentage	NOUN
ajbmeb-1202	195	23	(	(	PUNCT
ajbmeb-1202	195	24	56.81	56.81	NUM
ajbmeb-1202	195	25	)	)	PUNCT
ajbmeb-1202	195	26	of	of	ADP
ajbmeb-1202	195	27	the	the	DET
ajbmeb-1202	195	28	variance	variance	NOUN
ajbmeb-1202	195	29	in	in	ADP
ajbmeb-1202	195	30	auditing	auditing	NOUN
ajbmeb-1202	195	31	strategies	strategy	NOUN
ajbmeb-1202	195	32	,	,	PUNCT
ajbmeb-1202	195	33	and	and	CCONJ
ajbmeb-1202	195	34	that	that	SCONJ
ajbmeb-1202	195	35	(	(	PUNCT
ajbmeb-1202	195	36	43.19	43.19	NUM
ajbmeb-1202	195	37	)	)	PUNCT
ajbmeb-1202	195	38	of	of	ADP
ajbmeb-1202	195	39	the	the	DET
ajbmeb-1202	195	40	variance	variance	NOUN
ajbmeb-1202	195	41	is	be	AUX
ajbmeb-1202	195	42	due	due	ADJ
ajbmeb-1202	195	43	to	to	ADP
ajbmeb-1202	195	44	factors	factor	NOUN
ajbmeb-1202	195	45	other	other	ADJ
ajbmeb-1202	195	46	than	than	ADP
ajbmeb-1202	195	47	economic	economic	ADJ
ajbmeb-1202	195	48	,	,	PUNCT
ajbmeb-1202	195	49	which	which	PRON
ajbmeb-1202	195	50	is	be	AUX
ajbmeb-1202	195	51	a	a	DET
ajbmeb-1202	195	52	good	good	ADJ
ajbmeb-1202	195	53	coefficient	coefficient	NOUN
ajbmeb-1202	195	54	that	that	PRON
ajbmeb-1202	195	55	can	can	AUX
ajbmeb-1202	195	56	be	be	AUX
ajbmeb-1202	195	57	relied	rely	VERB
ajbmeb-1202	195	58	upon	upon	SCONJ
ajbmeb-1202	195	59	in	in	ADP
ajbmeb-1202	195	60	explaining	explain	VERB
ajbmeb-1202	195	61	the	the	DET
ajbmeb-1202	195	62	behavior	behavior	NOUN
ajbmeb-1202	195	63	of	of	ADP
ajbmeb-1202	195	64	audit	audit	NOUN
ajbmeb-1202	195	65	strategies	strategy	NOUN
ajbmeb-1202	195	66	.	.	PUNCT
ajbmeb-1202	196	1	the	the	DET
ajbmeb-1202	196	2	determination	determination	NOUN
ajbmeb-1202	196	3	coefficient	coefficient	NOUN
ajbmeb-1202	196	4	of	of	ADP
ajbmeb-1202	196	5	(	(	PUNCT
ajbmeb-1202	196	6	45.90	45.90	NUM
ajbmeb-1202	196	7	)	)	PUNCT
ajbmeb-1202	196	8	indicates	indicate	VERB
ajbmeb-1202	196	9	that	that	SCONJ
ajbmeb-1202	196	10	the	the	DET
ajbmeb-1202	196	11	guarantee	guarantee	NOUN
ajbmeb-1202	196	12	and	and	CCONJ
ajbmeb-1202	196	13	reliability	reliability	NOUN
ajbmeb-1202	196	14	dimensions	dimension	NOUN
ajbmeb-1202	196	15	and	and	CCONJ
ajbmeb-1202	196	16	the	the	DET
ajbmeb-1202	196	17	economic	economic	ADJ
ajbmeb-1202	196	18	dimension	dimension	NOUN
ajbmeb-1202	196	19	explain	explain	VERB
ajbmeb-1202	196	20	this	this	DET
ajbmeb-1202	196	21	percentage	percentage	NOUN
ajbmeb-1202	196	22	(	(	PUNCT
ajbmeb-1202	196	23	45.90	45.90	NUM
ajbmeb-1202	196	24	)	)	PUNCT
ajbmeb-1202	196	25	of	of	ADP
ajbmeb-1202	196	26	the	the	DET
ajbmeb-1202	196	27	variance	variance	NOUN
ajbmeb-1202	196	28	in	in	ADP
ajbmeb-1202	196	29	auditing	auditing	NOUN
ajbmeb-1202	196	30	strategies	strategy	NOUN
ajbmeb-1202	196	31	,	,	PUNCT
ajbmeb-1202	196	32	and	and	CCONJ
ajbmeb-1202	196	33	that	that	SCONJ
ajbmeb-1202	196	34	(	(	PUNCT
ajbmeb-1202	196	35	54.10	54.10	NUM
ajbmeb-1202	196	36	)	)	PUNCT
ajbmeb-1202	196	37	of	of	ADP
ajbmeb-1202	196	38	the	the	DET
ajbmeb-1202	196	39	variance	variance	NOUN
ajbmeb-1202	196	40	is	be	AUX
ajbmeb-1202	196	41	due	due	ADJ
ajbmeb-1202	196	42	to	to	ADP
ajbmeb-1202	196	43	factors	factor	NOUN
ajbmeb-1202	196	44	other	other	ADJ
ajbmeb-1202	196	45	than	than	ADP
ajbmeb-1202	196	46	economic	economic	ADJ
ajbmeb-1202	196	47	,	,	PUNCT
ajbmeb-1202	196	48	which	which	PRON
ajbmeb-1202	196	49	is	be	AUX
ajbmeb-1202	196	50	a	a	DET
ajbmeb-1202	196	51	declining	decline	VERB
ajbmeb-1202	196	52	coefficient	coefficient	NOUN
ajbmeb-1202	196	53	that	that	PRON
ajbmeb-1202	196	54	can	can	AUX
ajbmeb-1202	196	55	not	not	PART
ajbmeb-1202	196	56	be	be	AUX
ajbmeb-1202	196	57	relied	rely	VERB
ajbmeb-1202	196	58	upon	upon	SCONJ
ajbmeb-1202	196	59	.	.	PUNCT
ajbmeb-1202	197	1	in	in	ADP
ajbmeb-1202	197	2	explaining	explain	VERB
ajbmeb-1202	197	3	the	the	DET
ajbmeb-1202	197	4	behavior	behavior	NOUN
ajbmeb-1202	197	5	of	of	ADP
ajbmeb-1202	197	6	audit	audit	NOUN
ajbmeb-1202	197	7	strategies	strategy	NOUN
ajbmeb-1202	197	8	.	.	PUNCT
ajbmeb-1202	198	1	the	the	DET
ajbmeb-1202	198	2	determination	determination	NOUN
ajbmeb-1202	198	3	coefficient	coefficient	NOUN
ajbmeb-1202	198	4	of	of	ADP
ajbmeb-1202	198	5	(	(	PUNCT
ajbmeb-1202	198	6	53.87	53.87	NUM
ajbmeb-1202	198	7	)	)	PUNCT
ajbmeb-1202	198	8	indicates	indicate	VERB
ajbmeb-1202	198	9	that	that	SCONJ
ajbmeb-1202	198	10	the	the	DET
ajbmeb-1202	198	11	dimensions	dimension	NOUN
ajbmeb-1202	198	12	of	of	ADP
ajbmeb-1202	198	13	validity	validity	NOUN
ajbmeb-1202	198	14	and	and	CCONJ
ajbmeb-1202	198	15	accuracy	accuracy	NOUN
ajbmeb-1202	198	16	and	and	CCONJ
ajbmeb-1202	198	17	the	the	DET
ajbmeb-1202	198	18	economic	economic	ADJ
ajbmeb-1202	198	19	dimension	dimension	NOUN
ajbmeb-1202	198	20	explain	explain	VERB
ajbmeb-1202	198	21	this	this	DET
ajbmeb-1202	198	22	percentage	percentage	NOUN
ajbmeb-1202	198	23	(	(	PUNCT
ajbmeb-1202	198	24	53.87	53.87	NUM
ajbmeb-1202	198	25	)	)	PUNCT
ajbmeb-1202	198	26	of	of	ADP
ajbmeb-1202	198	27	the	the	DET
ajbmeb-1202	198	28	variance	variance	NOUN
ajbmeb-1202	198	29	in	in	ADP
ajbmeb-1202	198	30	auditing	auditing	NOUN
ajbmeb-1202	198	31	strategies	strategy	NOUN
ajbmeb-1202	198	32	,	,	PUNCT
ajbmeb-1202	198	33	and	and	CCONJ
ajbmeb-1202	198	34	that	that	SCONJ
ajbmeb-1202	198	35	(	(	PUNCT
ajbmeb-1202	198	36	46.13	46.13	NUM
ajbmeb-1202	198	37	)	)	PUNCT
ajbmeb-1202	198	38	of	of	ADP
ajbmeb-1202	198	39	the	the	DET
ajbmeb-1202	198	40	variance	variance	NOUN
ajbmeb-1202	198	41	is	be	AUX
ajbmeb-1202	198	42	due	due	ADJ
ajbmeb-1202	198	43	to	to	ADP
ajbmeb-1202	198	44	factors	factor	NOUN
ajbmeb-1202	198	45	other	other	ADJ
ajbmeb-1202	198	46	than	than	ADP
ajbmeb-1202	198	47	economic	economic	ADJ
ajbmeb-1202	198	48	,	,	PUNCT
ajbmeb-1202	198	49	which	which	PRON
ajbmeb-1202	198	50	is	be	AUX
ajbmeb-1202	198	51	a	a	DET
ajbmeb-1202	198	52	good	good	ADJ
ajbmeb-1202	198	53	coefficient	coefficient	NOUN
ajbmeb-1202	198	54	that	that	PRON
ajbmeb-1202	198	55	can	can	AUX
ajbmeb-1202	198	56	be	be	AUX
ajbmeb-1202	198	57	relied	rely	VERB
ajbmeb-1202	198	58	upon	upon	SCONJ
ajbmeb-1202	198	59	in	in	ADP
ajbmeb-1202	198	60	interpreting	interpret	VERB
ajbmeb-1202	198	61	audit	audit	NOUN
ajbmeb-1202	198	62	strategies	strategy	NOUN
ajbmeb-1202	198	63	behavior	behavior	NOUN
ajbmeb-1202	198	64	.	.	PUNCT
ajbmeb-1202	199	1	figure	figure	NOUN
ajbmeb-1202	199	2	(	(	PUNCT
ajbmeb-1202	199	3	2	2	NUM
ajbmeb-1202	199	4	)	)	PUNCT
ajbmeb-1202	199	5	a	a	DET
ajbmeb-1202	199	6	schematic	schematic	ADJ
ajbmeb-1202	199	7	diagram	diagram	NOUN
ajbmeb-1202	199	8	with	with	ADP
ajbmeb-1202	199	9	path	path	NOUN
ajbmeb-1202	199	10	values	value	NOUN
ajbmeb-1202	199	11	for	for	ADP
ajbmeb-1202	199	12	the	the	DET
ajbmeb-1202	199	13	causal	causal	ADJ
ajbmeb-1202	199	14	relationship	relationship	NOUN
ajbmeb-1202	199	15	between	between	ADP
ajbmeb-1202	199	16	the	the	DET
ajbmeb-1202	199	17	dimensions	dimension	NOUN
ajbmeb-1202	199	18	of	of	ADP
ajbmeb-1202	199	19	the	the	DET
ajbmeb-1202	199	20	electronic	electronic	ADJ
ajbmeb-1202	199	21	audit	audit	NOUN
ajbmeb-1202	199	22	variable	variable	NOUN
ajbmeb-1202	199	23	in	in	ADP
ajbmeb-1202	199	24	cross	cross	ADJ
ajbmeb-1202	199	25	-	-	ADJ
ajbmeb-1202	199	26	economic	economic	ADJ
ajbmeb-1202	199	27	auditing	auditing	NOUN
ajbmeb-1202	199	28	strategies	strategy	NOUN
ajbmeb-1202	199	29	based	base	VERB
ajbmeb-1202	199	30	on	on	ADP
ajbmeb-1202	199	31	these	these	DET
ajbmeb-1202	199	32	numerical	numerical	ADJ
ajbmeb-1202	199	33	indicators	indicator	NOUN
ajbmeb-1202	199	34	,	,	PUNCT
ajbmeb-1202	199	35	the	the	DET
ajbmeb-1202	199	36	following	follow	VERB
ajbmeb-1202	199	37	are	be	AUX
ajbmeb-1202	199	38	nominated	nominate	VERB
ajbmeb-1202	199	39	:	:	PUNCT
ajbmeb-1202	199	40	the	the	DET
ajbmeb-1202	199	41	fourth	fourth	ADJ
ajbmeb-1202	199	42	sub	sub	NOUN
ajbmeb-1202	199	43	-	-	NOUN
ajbmeb-1202	199	44	hypothesis	hypothesis	NOUN
ajbmeb-1202	199	45	is	be	AUX
ajbmeb-1202	199	46	rejected	reject	VERB
ajbmeb-1202	199	47	,	,	PUNCT
ajbmeb-1202	199	48	which	which	PRON
ajbmeb-1202	199	49	states	state	VERB
ajbmeb-1202	199	50	that	that	SCONJ
ajbmeb-1202	199	51	(	(	PUNCT
ajbmeb-1202	199	52	there	there	PRON
ajbmeb-1202	199	53	is	be	VERB
ajbmeb-1202	199	54	a	a	DET
ajbmeb-1202	199	55	significant	significant	ADJ
ajbmeb-1202	199	56	direct	direct	ADJ
ajbmeb-1202	199	57	effect	effect	NOUN
ajbmeb-1202	199	58	relationship	relationship	NOUN
ajbmeb-1202	199	59	between	between	ADP
ajbmeb-1202	199	60	electronic	electronic	ADJ
ajbmeb-1202	199	61	auditing	auditing	NOUN
ajbmeb-1202	199	62	and	and	CCONJ
ajbmeb-1202	199	63	economic	economic	ADJ
ajbmeb-1202	199	64	auditing	auditing	NOUN
ajbmeb-1202	199	65	strategies	strategy	NOUN
ajbmeb-1202	199	66	)	)	PUNCT
ajbmeb-1202	199	67	on	on	ADP
ajbmeb-1202	199	68	a	a	DET
ajbmeb-1202	199	69	dimensional	dimensional	ADJ
ajbmeb-1202	199	70	level	level	NOUN
ajbmeb-1202	199	71	(	(	PUNCT
ajbmeb-1202	199	72	efficiency	efficiency	NOUN
ajbmeb-1202	199	73	,	,	PUNCT
ajbmeb-1202	199	74	effectiveness	effectiveness	NOUN
ajbmeb-1202	199	75	,	,	PUNCT
ajbmeb-1202	199	76	and	and	CCONJ
ajbmeb-1202	199	77	after	after	ADP
ajbmeb-1202	199	78	guarantee	guarantee	NOUN
ajbmeb-1202	199	79	and	and	CCONJ
ajbmeb-1202	199	80	reliability	reliability	NOUN
ajbmeb-1202	199	81	)	)	PUNCT
ajbmeb-1202	199	82	.	.	PUNCT
ajbmeb-1202	200	1	acceptance	acceptance	NOUN
ajbmeb-1202	200	2	of	of	ADP
ajbmeb-1202	200	3	the	the	DET
ajbmeb-1202	200	4	hypothesis	hypothesis	NOUN
ajbmeb-1202	200	5	on	on	ADP
ajbmeb-1202	200	6	the	the	DET
ajbmeb-1202	200	7	level	level	NOUN
ajbmeb-1202	200	8	of	of	ADP
ajbmeb-1202	200	9	dimension	dimension	NOUN
ajbmeb-1202	200	10	(	(	PUNCT
ajbmeb-1202	200	11	correctness	correctness	NOUN
ajbmeb-1202	200	12	and	and	CCONJ
ajbmeb-1202	200	13	accuracy	accuracy	NOUN
ajbmeb-1202	200	14	)	)	PUNCT
ajbmeb-1202	200	15	.	.	PUNCT
ajbmeb-1202	201	1	american	american	PROPN
ajbmeb-1202	201	2	journal	journal	PROPN
ajbmeb-1202	201	3	of	of	ADP
ajbmeb-1202	201	4	business	business	NOUN
ajbmeb-1202	201	5	management	management	NOUN
ajbmeb-1202	201	6	,	,	PUNCT
ajbmeb-1202	201	7	economics	economic	NOUN
ajbmeb-1202	201	8	and	and	CCONJ
ajbmeb-1202	201	9	banking	banking	NOUN
ajbmeb-1202	201	10	volume	volume	NOUN
ajbmeb-1202	201	11	16	16	NUM
ajbmeb-1202	201	12	sep	sep	PROPN
ajbmeb-1202	201	13	,	,	PUNCT
ajbmeb-1202	201	14	2023	2023	NUM
ajbmeb-1202	201	15	p	p	NOUN
ajbmeb-1202	201	16	a	a	PRON
ajbmeb-1202	201	17	g	g	NOUN
ajbmeb-1202	201	18	e	e	NOUN
ajbmeb-1202	201	19	|	|	NOUN
ajbmeb-1202	201	20	108	108	NUM
ajbmeb-1202	201	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	201	22	2	2	NUM
ajbmeb-1202	201	23	.	.	PUNCT
ajbmeb-1202	202	1	the	the	DET
ajbmeb-1202	202	2	impact	impact	NOUN
ajbmeb-1202	202	3	of	of	ADP
ajbmeb-1202	202	4	electronic	electronic	ADJ
ajbmeb-1202	202	5	auditing	auditing	NOUN
ajbmeb-1202	202	6	on	on	ADP
ajbmeb-1202	202	7	auditing	auditing	NOUN
ajbmeb-1202	202	8	strategies	strategy	NOUN
ajbmeb-1202	202	9	through	through	ADP
ajbmeb-1202	202	10	neutrality	neutrality	NOUN
ajbmeb-1202	202	11	.	.	PUNCT
ajbmeb-1202	203	1	within	within	ADP
ajbmeb-1202	203	2	the	the	DET
ajbmeb-1202	203	3	framework	framework	NOUN
ajbmeb-1202	203	4	of	of	ADP
ajbmeb-1202	203	5	the	the	DET
ajbmeb-1202	203	6	intellectual	intellectual	ADJ
ajbmeb-1202	203	7	orientation	orientation	NOUN
ajbmeb-1202	203	8	of	of	ADP
ajbmeb-1202	203	9	the	the	DET
ajbmeb-1202	203	10	study	study	NOUN
ajbmeb-1202	203	11	,	,	PUNCT
ajbmeb-1202	203	12	the	the	DET
ajbmeb-1202	203	13	results	result	NOUN
ajbmeb-1202	203	14	can	can	AUX
ajbmeb-1202	203	15	be	be	AUX
ajbmeb-1202	203	16	extrapolated	extrapolate	VERB
ajbmeb-1202	203	17	and	and	CCONJ
ajbmeb-1202	203	18	interpreted	interpret	VERB
ajbmeb-1202	203	19	,	,	PUNCT
ajbmeb-1202	203	20	which	which	PRON
ajbmeb-1202	203	21	reflect	reflect	VERB
ajbmeb-1202	203	22	the	the	DET
ajbmeb-1202	203	23	trends	trend	NOUN
ajbmeb-1202	203	24	and	and	CCONJ
ajbmeb-1202	203	25	values	value	NOUN
ajbmeb-1202	203	26	of	of	ADP
ajbmeb-1202	203	27	the	the	DET
ajbmeb-1202	203	28	tracks	track	NOUN
ajbmeb-1202	203	29	of	of	ADP
ajbmeb-1202	203	30	the	the	DET
ajbmeb-1202	203	31	impact	impact	NOUN
ajbmeb-1202	203	32	of	of	ADP
ajbmeb-1202	203	33	electronic	electronic	ADJ
ajbmeb-1202	203	34	auditing	auditing	NOUN
ajbmeb-1202	203	35	on	on	ADP
ajbmeb-1202	203	36	auditing	auditing	NOUN
ajbmeb-1202	203	37	strategies	strategy	NOUN
ajbmeb-1202	203	38	through	through	ADP
ajbmeb-1202	203	39	neutrality	neutrality	NOUN
ajbmeb-1202	203	40	,	,	PUNCT
ajbmeb-1202	203	41	as	as	SCONJ
ajbmeb-1202	203	42	follows	follow	VERB
ajbmeb-1202	203	43	:	:	PUNCT
ajbmeb-1202	203	44	•	•	NUM
ajbmeb-1202	203	45	efficiency	efficiency	NOUN
ajbmeb-1202	203	46	and	and	CCONJ
ajbmeb-1202	203	47	effectiveness	effectiveness	NOUN
ajbmeb-1202	203	48	were	be	AUX
ajbmeb-1202	203	49	recorded	record	VERB
ajbmeb-1202	203	50	through	through	ADP
ajbmeb-1202	203	51	the	the	DET
ajbmeb-1202	203	52	(	(	PUNCT
ajbmeb-1202	203	53	impartiality	impartiality	NOUN
ajbmeb-1202	203	54	)	)	PUNCT
ajbmeb-1202	203	55	dimension	dimension	NOUN
ajbmeb-1202	203	56	,	,	PUNCT
ajbmeb-1202	203	57	a	a	DET
ajbmeb-1202	203	58	positive	positive	ADJ
ajbmeb-1202	203	59	(	(	PUNCT
ajbmeb-1202	203	60	direct	direct	ADJ
ajbmeb-1202	203	61	)	)	PUNCT
ajbmeb-1202	203	62	effect	effect	NOUN
ajbmeb-1202	203	63	on	on	ADP
ajbmeb-1202	203	64	auditing	auditing	NOUN
ajbmeb-1202	203	65	strategies	strategy	NOUN
ajbmeb-1202	203	66	,	,	PUNCT
ajbmeb-1202	203	67	with	with	ADP
ajbmeb-1202	203	68	a	a	DET
ajbmeb-1202	203	69	reading	reading	NOUN
ajbmeb-1202	203	70	of	of	ADP
ajbmeb-1202	203	71	(	(	PUNCT
ajbmeb-1202	203	72	0.60	0.60	NUM
ajbmeb-1202	203	73	)	)	PUNCT
ajbmeb-1202	203	74	,	,	PUNCT
ajbmeb-1202	203	75	while	while	SCONJ
ajbmeb-1202	203	76	the	the	DET
ajbmeb-1202	203	77	guarantee	guarantee	NOUN
ajbmeb-1202	203	78	and	and	CCONJ
ajbmeb-1202	203	79	reliability	reliability	NOUN
ajbmeb-1202	203	80	dimension	dimension	NOUN
ajbmeb-1202	203	81	recorded	record	VERB
ajbmeb-1202	203	82	,	,	PUNCT
ajbmeb-1202	203	83	through	through	ADP
ajbmeb-1202	203	84	the	the	DET
ajbmeb-1202	203	85	(	(	PUNCT
ajbmeb-1202	203	86	impartiality	impartiality	NOUN
ajbmeb-1202	203	87	)	)	PUNCT
ajbmeb-1202	203	88	dimension	dimension	NOUN
ajbmeb-1202	203	89	,	,	PUNCT
ajbmeb-1202	203	90	a	a	DET
ajbmeb-1202	203	91	positive	positive	ADJ
ajbmeb-1202	203	92	(	(	PUNCT
ajbmeb-1202	203	93	direct	direct	ADJ
ajbmeb-1202	203	94	)	)	PUNCT
ajbmeb-1202	203	95	effect	effect	NOUN
ajbmeb-1202	203	96	on	on	ADP
ajbmeb-1202	203	97	auditing	auditing	NOUN
ajbmeb-1202	203	98	strategies	strategy	NOUN
ajbmeb-1202	203	99	,	,	PUNCT
ajbmeb-1202	203	100	with	with	ADP
ajbmeb-1202	203	101	a	a	DET
ajbmeb-1202	203	102	reading	reading	NOUN
ajbmeb-1202	203	103	of	of	ADP
ajbmeb-1202	203	104	(	(	PUNCT
ajbmeb-1202	203	105	0.101	0.101	NUM
ajbmeb-1202	203	106	)	)	PUNCT
ajbmeb-1202	203	107	.	.	PUNCT
ajbmeb-1202	204	1	as	as	ADP
ajbmeb-1202	204	2	for	for	ADP
ajbmeb-1202	204	3	validity	validity	NOUN
ajbmeb-1202	204	4	and	and	CCONJ
ajbmeb-1202	204	5	accuracy	accuracy	NOUN
ajbmeb-1202	204	6	,	,	PUNCT
ajbmeb-1202	204	7	it	it	PRON
ajbmeb-1202	204	8	recorded	record	VERB
ajbmeb-1202	204	9	a	a	DET
ajbmeb-1202	204	10	direct	direct	ADJ
ajbmeb-1202	204	11	reading	reading	NOUN
ajbmeb-1202	204	12	of	of	ADP
ajbmeb-1202	204	13	(	(	PUNCT
ajbmeb-1202	204	14	0.743	0.743	NUM
ajbmeb-1202	204	15	)	)	PUNCT
ajbmeb-1202	204	16	in	in	ADP
ajbmeb-1202	204	17	auditing	auditing	NOUN
ajbmeb-1202	204	18	strategies	strategy	NOUN
ajbmeb-1202	204	19	.	.	PUNCT
ajbmeb-1202	205	1	•	•	NUM
ajbmeb-1202	205	2	the	the	DET
ajbmeb-1202	205	3	electronic	electronic	ADJ
ajbmeb-1202	205	4	audit	audit	NOUN
ajbmeb-1202	205	5	variable	variable	NOUN
ajbmeb-1202	205	6	,	,	PUNCT
ajbmeb-1202	205	7	through	through	ADP
ajbmeb-1202	205	8	its	its	PRON
ajbmeb-1202	205	9	three	three	NUM
ajbmeb-1202	205	10	dimensions	dimension	NOUN
ajbmeb-1202	205	11	(	(	PUNCT
ajbmeb-1202	205	12	efficiency	efficiency	NOUN
ajbmeb-1202	205	13	and	and	CCONJ
ajbmeb-1202	205	14	effectiveness	effectiveness	NOUN
ajbmeb-1202	205	15	,	,	PUNCT
ajbmeb-1202	205	16	guarantee	guarantee	NOUN
ajbmeb-1202	205	17	and	and	CCONJ
ajbmeb-1202	205	18	reliability	reliability	NOUN
ajbmeb-1202	205	19	,	,	PUNCT
ajbmeb-1202	205	20	validity	validity	NOUN
ajbmeb-1202	205	21	and	and	CCONJ
ajbmeb-1202	205	22	accuracy	accuracy	NOUN
ajbmeb-1202	205	23	)	)	PUNCT
ajbmeb-1202	205	24	,	,	PUNCT
ajbmeb-1202	205	25	recorded	record	VERB
ajbmeb-1202	205	26	a	a	DET
ajbmeb-1202	205	27	positive	positive	ADJ
ajbmeb-1202	205	28	(	(	PUNCT
ajbmeb-1202	205	29	indirect	indirect	ADJ
ajbmeb-1202	205	30	)	)	PUNCT
ajbmeb-1202	205	31	effect	effect	NOUN
ajbmeb-1202	205	32	on	on	ADP
ajbmeb-1202	205	33	auditing	auditing	NOUN
ajbmeb-1202	205	34	strategies	strategy	NOUN
ajbmeb-1202	205	35	,	,	PUNCT
ajbmeb-1202	205	36	with	with	ADP
ajbmeb-1202	205	37	a	a	DET
ajbmeb-1202	205	38	reading	reading	NOUN
ajbmeb-1202	205	39	of	of	ADP
ajbmeb-1202	205	40	(	(	PUNCT
ajbmeb-1202	205	41	0.110	0.110	NUM
ajbmeb-1202	205	42	)	)	PUNCT
ajbmeb-1202	205	43	.	.	PUNCT
ajbmeb-1202	206	1	•	•	NOUN
ajbmeb-1202	206	2	the	the	DET
ajbmeb-1202	206	3	total	total	ADJ
ajbmeb-1202	206	4	direct	direct	ADJ
ajbmeb-1202	206	5	and	and	CCONJ
ajbmeb-1202	206	6	indirect	indirect	ADJ
ajbmeb-1202	206	7	effect	effect	NOUN
ajbmeb-1202	206	8	of	of	ADP
ajbmeb-1202	206	9	efficiency	efficiency	NOUN
ajbmeb-1202	206	10	and	and	CCONJ
ajbmeb-1202	206	11	effectiveness	effectiveness	NOUN
ajbmeb-1202	206	12	on	on	ADP
ajbmeb-1202	206	13	auditing	auditing	NOUN
ajbmeb-1202	206	14	strategies	strategy	NOUN
ajbmeb-1202	206	15	through	through	ADP
ajbmeb-1202	206	16	impartiality	impartiality	NOUN
ajbmeb-1202	206	17	was	be	AUX
ajbmeb-1202	206	18	(	(	PUNCT
ajbmeb-1202	206	19	0.710	0.710	NUM
ajbmeb-1202	206	20	)	)	PUNCT
ajbmeb-1202	206	21	.	.	PUNCT
ajbmeb-1202	207	1	•	•	NOUN
ajbmeb-1202	207	2	the	the	DET
ajbmeb-1202	207	3	total	total	ADJ
ajbmeb-1202	207	4	effect	effect	NOUN
ajbmeb-1202	207	5	of	of	ADP
ajbmeb-1202	207	6	direct	direct	ADJ
ajbmeb-1202	207	7	and	and	CCONJ
ajbmeb-1202	207	8	indirect	indirect	ADJ
ajbmeb-1202	207	9	assurance	assurance	NOUN
ajbmeb-1202	207	10	and	and	CCONJ
ajbmeb-1202	207	11	reliability	reliability	NOUN
ajbmeb-1202	207	12	on	on	ADP
ajbmeb-1202	207	13	auditing	auditing	NOUN
ajbmeb-1202	207	14	strategies	strategy	NOUN
ajbmeb-1202	207	15	through	through	ADP
ajbmeb-1202	207	16	impartiality	impartiality	NOUN
ajbmeb-1202	207	17	was	be	AUX
ajbmeb-1202	207	18	(	(	PUNCT
ajbmeb-1202	207	19	0.211	0.211	NUM
ajbmeb-1202	207	20	)	)	PUNCT
ajbmeb-1202	207	21	.	.	PUNCT
ajbmeb-1202	208	1	•	•	NUM
ajbmeb-1202	208	2	the	the	DET
ajbmeb-1202	208	3	total	total	ADJ
ajbmeb-1202	208	4	impact	impact	NOUN
ajbmeb-1202	208	5	of	of	ADP
ajbmeb-1202	208	6	correctness	correctness	NOUN
ajbmeb-1202	208	7	and	and	CCONJ
ajbmeb-1202	208	8	accuracy	accuracy	NOUN
ajbmeb-1202	208	9	,	,	PUNCT
ajbmeb-1202	208	10	direct	direct	ADJ
ajbmeb-1202	208	11	and	and	CCONJ
ajbmeb-1202	208	12	indirect	indirect	ADJ
ajbmeb-1202	208	13	,	,	PUNCT
ajbmeb-1202	208	14	on	on	ADP
ajbmeb-1202	208	15	auditing	auditing	NOUN
ajbmeb-1202	208	16	strategies	strategy	NOUN
ajbmeb-1202	208	17	through	through	ADP
ajbmeb-1202	208	18	impartiality	impartiality	NOUN
ajbmeb-1202	208	19	was	be	AUX
ajbmeb-1202	208	20	(	(	PUNCT
ajbmeb-1202	208	21	0.853	0.853	NUM
ajbmeb-1202	208	22	)	)	PUNCT
ajbmeb-1202	208	23	.	.	PUNCT
ajbmeb-1202	209	1	•	•	NUM
ajbmeb-1202	209	2	the	the	DET
ajbmeb-1202	209	3	coefficient	coefficient	NOUN
ajbmeb-1202	209	4	of	of	ADP
ajbmeb-1202	209	5	determination	determination	NOUN
ajbmeb-1202	209	6	of	of	ADP
ajbmeb-1202	209	7	(	(	PUNCT
ajbmeb-1202	209	8	44.82	44.82	NUM
ajbmeb-1202	209	9	)	)	PUNCT
ajbmeb-1202	209	10	indicates	indicate	VERB
ajbmeb-1202	209	11	that	that	SCONJ
ajbmeb-1202	209	12	efficiency	efficiency	NOUN
ajbmeb-1202	209	13	and	and	CCONJ
ajbmeb-1202	209	14	effectiveness	effectiveness	NOUN
ajbmeb-1202	209	15	and	and	CCONJ
ajbmeb-1202	209	16	the	the	DET
ajbmeb-1202	209	17	dimension	dimension	NOUN
ajbmeb-1202	209	18	of	of	ADP
ajbmeb-1202	209	19	impartiality	impartiality	NOUN
ajbmeb-1202	209	20	explain	explain	VERB
ajbmeb-1202	209	21	this	this	DET
ajbmeb-1202	209	22	percentage	percentage	NOUN
ajbmeb-1202	209	23	(	(	PUNCT
ajbmeb-1202	209	24	44.82	44.82	NUM
ajbmeb-1202	209	25	)	)	PUNCT
ajbmeb-1202	209	26	of	of	ADP
ajbmeb-1202	209	27	the	the	DET
ajbmeb-1202	209	28	variance	variance	NOUN
ajbmeb-1202	209	29	in	in	ADP
ajbmeb-1202	209	30	auditing	auditing	NOUN
ajbmeb-1202	209	31	strategies	strategy	NOUN
ajbmeb-1202	209	32	,	,	PUNCT
ajbmeb-1202	209	33	and	and	CCONJ
ajbmeb-1202	209	34	that	that	SCONJ
ajbmeb-1202	209	35	(	(	PUNCT
ajbmeb-1202	209	36	55.18	55.18	NUM
ajbmeb-1202	209	37	)	)	PUNCT
ajbmeb-1202	209	38	of	of	ADP
ajbmeb-1202	209	39	the	the	DET
ajbmeb-1202	209	40	variance	variance	NOUN
ajbmeb-1202	209	41	is	be	AUX
ajbmeb-1202	209	42	due	due	ADJ
ajbmeb-1202	209	43	to	to	ADP
ajbmeb-1202	209	44	factors	factor	NOUN
ajbmeb-1202	209	45	other	other	ADJ
ajbmeb-1202	209	46	than	than	ADP
ajbmeb-1202	209	47	impartiality	impartiality	NOUN
ajbmeb-1202	209	48	,	,	PUNCT
ajbmeb-1202	209	49	which	which	PRON
ajbmeb-1202	209	50	is	be	AUX
ajbmeb-1202	209	51	a	a	DET
ajbmeb-1202	209	52	regression	regression	NOUN
ajbmeb-1202	209	53	coefficient	coefficient	NOUN
ajbmeb-1202	209	54	that	that	SCONJ
ajbmeb-1202	209	55	can	can	AUX
ajbmeb-1202	209	56	not	not	PART
ajbmeb-1202	209	57	be	be	AUX
ajbmeb-1202	209	58	counted	count	VERB
ajbmeb-1202	209	59	it	it	PRON
ajbmeb-1202	209	60	has	have	VERB
ajbmeb-1202	209	61	to	to	PART
ajbmeb-1202	209	62	explain	explain	VERB
ajbmeb-1202	209	63	audit	audit	NOUN
ajbmeb-1202	209	64	strategies	strategy	NOUN
ajbmeb-1202	209	65	.	.	PUNCT
ajbmeb-1202	210	1	the	the	DET
ajbmeb-1202	210	2	coefficient	coefficient	NOUN
ajbmeb-1202	210	3	of	of	ADP
ajbmeb-1202	210	4	determination	determination	NOUN
ajbmeb-1202	210	5	of	of	ADP
ajbmeb-1202	210	6	(	(	PUNCT
ajbmeb-1202	210	7	10.94	10.94	NUM
ajbmeb-1202	210	8	)	)	PUNCT
ajbmeb-1202	210	9	indicates	indicate	VERB
ajbmeb-1202	210	10	that	that	SCONJ
ajbmeb-1202	210	11	the	the	DET
ajbmeb-1202	210	12	dimension	dimension	NOUN
ajbmeb-1202	210	13	of	of	ADP
ajbmeb-1202	210	14	guarantee	guarantee	NOUN
ajbmeb-1202	210	15	,	,	PUNCT
ajbmeb-1202	210	16	reliability	reliability	NOUN
ajbmeb-1202	210	17	,	,	PUNCT
ajbmeb-1202	210	18	and	and	CCONJ
ajbmeb-1202	210	19	the	the	DET
ajbmeb-1202	210	20	dimension	dimension	NOUN
ajbmeb-1202	210	21	of	of	ADP
ajbmeb-1202	210	22	impartiality	impartiality	NOUN
ajbmeb-1202	210	23	explain	explain	VERB
ajbmeb-1202	210	24	this	this	DET
ajbmeb-1202	210	25	percentage	percentage	NOUN
ajbmeb-1202	210	26	(	(	PUNCT
ajbmeb-1202	210	27	10.94	10.94	NUM
ajbmeb-1202	210	28	)	)	PUNCT
ajbmeb-1202	210	29	of	of	ADP
ajbmeb-1202	210	30	the	the	DET
ajbmeb-1202	210	31	variation	variation	NOUN
ajbmeb-1202	210	32	that	that	PRON
ajbmeb-1202	210	33	occurs	occur	VERB
ajbmeb-1202	210	34	in	in	ADP
ajbmeb-1202	210	35	audit	audit	NOUN
ajbmeb-1202	210	36	strategies	strategy	NOUN
ajbmeb-1202	210	37	,	,	PUNCT
ajbmeb-1202	210	38	and	and	CCONJ
ajbmeb-1202	210	39	that	that	SCONJ
ajbmeb-1202	210	40	the	the	DET
ajbmeb-1202	210	41	percentage	percentage	NOUN
ajbmeb-1202	210	42	(	(	PUNCT
ajbmeb-1202	210	43	89.06	89.06	NUM
ajbmeb-1202	210	44	)	)	PUNCT
ajbmeb-1202	210	45	of	of	ADP
ajbmeb-1202	210	46	the	the	DET
ajbmeb-1202	210	47	variation	variation	NOUN
ajbmeb-1202	210	48	is	be	AUX
ajbmeb-1202	210	49	due	due	ADJ
ajbmeb-1202	210	50	to	to	ADP
ajbmeb-1202	210	51	factors	factor	NOUN
ajbmeb-1202	210	52	other	other	ADJ
ajbmeb-1202	210	53	than	than	ADP
ajbmeb-1202	210	54	impartiality	impartiality	NOUN
ajbmeb-1202	210	55	,	,	PUNCT
ajbmeb-1202	210	56	which	which	PRON
ajbmeb-1202	210	57	is	be	AUX
ajbmeb-1202	210	58	a	a	DET
ajbmeb-1202	210	59	very	very	ADV
ajbmeb-1202	210	60	weak	weak	ADJ
ajbmeb-1202	210	61	coefficient	coefficient	NOUN
ajbmeb-1202	210	62	that	that	PRON
ajbmeb-1202	210	63	can	can	AUX
ajbmeb-1202	210	64	not	not	PART
ajbmeb-1202	210	65	be	be	AUX
ajbmeb-1202	210	66	counted	count	VERB
ajbmeb-1202	210	67	it	it	PRON
ajbmeb-1202	210	68	has	have	VERB
ajbmeb-1202	210	69	to	to	PART
ajbmeb-1202	210	70	explain	explain	VERB
ajbmeb-1202	210	71	audit	audit	NOUN
ajbmeb-1202	210	72	strategies	strategy	NOUN
ajbmeb-1202	210	73	.	.	PUNCT
ajbmeb-1202	211	1	the	the	DET
ajbmeb-1202	211	2	coefficient	coefficient	NOUN
ajbmeb-1202	211	3	of	of	ADP
ajbmeb-1202	211	4	determination	determination	NOUN
ajbmeb-1202	211	5	of	of	ADP
ajbmeb-1202	211	6	(	(	PUNCT
ajbmeb-1202	211	7	64.77	64.77	NUM
ajbmeb-1202	211	8	)	)	PUNCT
ajbmeb-1202	211	9	indicates	indicate	VERB
ajbmeb-1202	211	10	that	that	SCONJ
ajbmeb-1202	211	11	the	the	DET
ajbmeb-1202	211	12	dimensions	dimension	NOUN
ajbmeb-1202	211	13	of	of	ADP
ajbmeb-1202	211	14	correctness	correctness	NOUN
ajbmeb-1202	211	15	,	,	PUNCT
ajbmeb-1202	211	16	accuracy	accuracy	NOUN
ajbmeb-1202	211	17	,	,	PUNCT
ajbmeb-1202	211	18	and	and	CCONJ
ajbmeb-1202	211	19	the	the	DET
ajbmeb-1202	211	20	dimension	dimension	NOUN
ajbmeb-1202	211	21	of	of	ADP
ajbmeb-1202	211	22	impartiality	impartiality	NOUN
ajbmeb-1202	211	23	explain	explain	VERB
ajbmeb-1202	211	24	this	this	DET
ajbmeb-1202	211	25	percentage	percentage	NOUN
ajbmeb-1202	211	26	(	(	PUNCT
ajbmeb-1202	211	27	64.77	64.77	NUM
ajbmeb-1202	211	28	)	)	PUNCT
ajbmeb-1202	211	29	of	of	ADP
ajbmeb-1202	211	30	the	the	DET
ajbmeb-1202	211	31	variance	variance	NOUN
ajbmeb-1202	211	32	in	in	ADP
ajbmeb-1202	211	33	auditing	auditing	NOUN
ajbmeb-1202	211	34	strategies	strategy	NOUN
ajbmeb-1202	211	35	,	,	PUNCT
ajbmeb-1202	211	36	and	and	CCONJ
ajbmeb-1202	211	37	that	that	SCONJ
ajbmeb-1202	211	38	(	(	PUNCT
ajbmeb-1202	211	39	35.23	35.23	NUM
ajbmeb-1202	211	40	)	)	PUNCT
ajbmeb-1202	211	41	of	of	ADP
ajbmeb-1202	211	42	the	the	DET
ajbmeb-1202	211	43	variance	variance	NOUN
ajbmeb-1202	211	44	is	be	AUX
ajbmeb-1202	211	45	due	due	ADJ
ajbmeb-1202	211	46	to	to	ADP
ajbmeb-1202	211	47	factors	factor	NOUN
ajbmeb-1202	211	48	other	other	ADJ
ajbmeb-1202	211	49	than	than	ADP
ajbmeb-1202	211	50	impartiality	impartiality	NOUN
ajbmeb-1202	211	51	,	,	PUNCT
ajbmeb-1202	211	52	which	which	PRON
ajbmeb-1202	211	53	is	be	AUX
ajbmeb-1202	211	54	a	a	DET
ajbmeb-1202	211	55	good	good	ADJ
ajbmeb-1202	211	56	coefficient	coefficient	NOUN
ajbmeb-1202	211	57	that	that	PRON
ajbmeb-1202	211	58	can	can	AUX
ajbmeb-1202	211	59	be	be	AUX
ajbmeb-1202	211	60	relied	rely	VERB
ajbmeb-1202	211	61	upon	upon	SCONJ
ajbmeb-1202	211	62	in	in	ADP
ajbmeb-1202	211	63	interpretation	interpretation	NOUN
ajbmeb-1202	211	64	of	of	ADP
ajbmeb-1202	211	65	audit	audit	NOUN
ajbmeb-1202	211	66	strategies	strategy	NOUN
ajbmeb-1202	211	67	.	.	PUNCT
ajbmeb-1202	212	1	figure	figure	NOUN
ajbmeb-1202	212	2	(	(	PUNCT
ajbmeb-1202	212	3	3	3	NUM
ajbmeb-1202	212	4	)	)	PUNCT
ajbmeb-1202	212	5	a	a	DET
ajbmeb-1202	212	6	schematic	schematic	ADJ
ajbmeb-1202	212	7	diagram	diagram	NOUN
ajbmeb-1202	212	8	with	with	ADP
ajbmeb-1202	212	9	path	path	NOUN
ajbmeb-1202	212	10	values	value	NOUN
ajbmeb-1202	212	11	for	for	ADP
ajbmeb-1202	212	12	the	the	DET
ajbmeb-1202	212	13	causal	causal	ADJ
ajbmeb-1202	212	14	relationship	relationship	NOUN
ajbmeb-1202	212	15	between	between	ADP
ajbmeb-1202	212	16	the	the	DET
ajbmeb-1202	212	17	dimensions	dimension	NOUN
ajbmeb-1202	212	18	of	of	ADP
ajbmeb-1202	212	19	the	the	DET
ajbmeb-1202	212	20	electronic	electronic	ADJ
ajbmeb-1202	212	21	audit	audit	NOUN
ajbmeb-1202	212	22	variable	variable	NOUN
ajbmeb-1202	212	23	and	and	CCONJ
ajbmeb-1202	212	24	cross	cross	ADJ
ajbmeb-1202	212	25	-	-	ADJ
ajbmeb-1202	212	26	neutral	neutral	ADJ
ajbmeb-1202	212	27	auditing	auditing	NOUN
ajbmeb-1202	212	28	strategies	strategy	NOUN
ajbmeb-1202	212	29	american	american	PROPN
ajbmeb-1202	212	30	journal	journal	PROPN
ajbmeb-1202	212	31	of	of	ADP
ajbmeb-1202	212	32	business	business	NOUN
ajbmeb-1202	212	33	management	management	NOUN
ajbmeb-1202	212	34	,	,	PUNCT
ajbmeb-1202	212	35	economics	economic	NOUN
ajbmeb-1202	212	36	and	and	CCONJ
ajbmeb-1202	212	37	banking	banking	NOUN
ajbmeb-1202	212	38	volume	volume	NOUN
ajbmeb-1202	212	39	16	16	NUM
ajbmeb-1202	212	40	sep	sep	PROPN
ajbmeb-1202	212	41	,	,	PUNCT
ajbmeb-1202	212	42	2023	2023	NUM
ajbmeb-1202	212	43	p	p	NOUN
ajbmeb-1202	212	44	a	a	DET
ajbmeb-1202	212	45	g	g	NOUN
ajbmeb-1202	212	46	e	e	NOUN
ajbmeb-1202	212	47	|	|	NOUN
ajbmeb-1202	212	48	109	109	NUM
ajbmeb-1202	212	49	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	212	50	the	the	DET
ajbmeb-1202	212	51	fifth	fifth	ADJ
ajbmeb-1202	212	52	hypothesis	hypothesis	NOUN
ajbmeb-1202	212	53	is	be	AUX
ajbmeb-1202	212	54	accepted	accept	VERB
ajbmeb-1202	212	55	,	,	PUNCT
ajbmeb-1202	212	56	which	which	PRON
ajbmeb-1202	212	57	states	state	VERB
ajbmeb-1202	212	58	that	that	SCONJ
ajbmeb-1202	212	59	(	(	PUNCT
ajbmeb-1202	212	60	there	there	PRON
ajbmeb-1202	212	61	is	be	VERB
ajbmeb-1202	212	62	a	a	DET
ajbmeb-1202	212	63	significant	significant	ADJ
ajbmeb-1202	212	64	direct	direct	ADJ
ajbmeb-1202	212	65	impact	impact	NOUN
ajbmeb-1202	212	66	relationship	relationship	NOUN
ajbmeb-1202	212	67	between	between	ADP
ajbmeb-1202	212	68	electronic	electronic	ADJ
ajbmeb-1202	212	69	auditing	auditing	NOUN
ajbmeb-1202	212	70	and	and	CCONJ
ajbmeb-1202	212	71	audit	audit	NOUN
ajbmeb-1202	212	72	strategies	strategy	NOUN
ajbmeb-1202	212	73	through	through	ADP
ajbmeb-1202	212	74	impartiality	impartiality	NOUN
ajbmeb-1202	212	75	)	)	PUNCT
ajbmeb-1202	212	76	on	on	ADP
ajbmeb-1202	212	77	a	a	DET
ajbmeb-1202	212	78	dimensional	dimensional	ADJ
ajbmeb-1202	212	79	level	level	NOUN
ajbmeb-1202	212	80	(	(	PUNCT
ajbmeb-1202	212	81	efficiency	efficiency	NOUN
ajbmeb-1202	212	82	and	and	CCONJ
ajbmeb-1202	212	83	effectiveness	effectiveness	NOUN
ajbmeb-1202	212	84	,	,	PUNCT
ajbmeb-1202	212	85	validity	validity	NOUN
ajbmeb-1202	212	86	and	and	CCONJ
ajbmeb-1202	212	87	accuracy	accuracy	NOUN
ajbmeb-1202	212	88	)	)	PUNCT
ajbmeb-1202	212	89	.	.	PUNCT
ajbmeb-1202	213	1	the	the	DET
ajbmeb-1202	213	2	hypothesis	hypothesis	NOUN
ajbmeb-1202	213	3	is	be	AUX
ajbmeb-1202	213	4	rejected	reject	VERB
ajbmeb-1202	213	5	at	at	ADP
ajbmeb-1202	213	6	the	the	DET
ajbmeb-1202	213	7	level	level	NOUN
ajbmeb-1202	213	8	of	of	ADP
ajbmeb-1202	213	9	the	the	DET
ajbmeb-1202	213	10	dimension	dimension	NOUN
ajbmeb-1202	213	11	(	(	PUNCT
ajbmeb-1202	213	12	guarantee	guarantee	NOUN
ajbmeb-1202	213	13	and	and	CCONJ
ajbmeb-1202	213	14	reliability	reliability	NOUN
ajbmeb-1202	213	15	)	)	PUNCT
ajbmeb-1202	213	16	.	.	PUNCT
ajbmeb-1202	214	1	3	3	X
ajbmeb-1202	214	2	.	.	X
ajbmeb-1202	214	3	the	the	DET
ajbmeb-1202	214	4	impact	impact	NOUN
ajbmeb-1202	214	5	of	of	ADP
ajbmeb-1202	214	6	electronic	electronic	ADJ
ajbmeb-1202	214	7	auditing	auditing	NOUN
ajbmeb-1202	214	8	on	on	ADP
ajbmeb-1202	214	9	auditing	auditing	NOUN
ajbmeb-1202	214	10	strategies	strategy	NOUN
ajbmeb-1202	214	11	across	across	ADP
ajbmeb-1202	214	12	professional	professional	ADJ
ajbmeb-1202	214	13	specialization	specialization	NOUN
ajbmeb-1202	214	14	.	.	PUNCT
ajbmeb-1202	215	1	within	within	ADP
ajbmeb-1202	215	2	the	the	DET
ajbmeb-1202	215	3	framework	framework	NOUN
ajbmeb-1202	215	4	of	of	ADP
ajbmeb-1202	215	5	the	the	DET
ajbmeb-1202	215	6	intellectual	intellectual	ADJ
ajbmeb-1202	215	7	orientation	orientation	NOUN
ajbmeb-1202	215	8	of	of	ADP
ajbmeb-1202	215	9	the	the	DET
ajbmeb-1202	215	10	study	study	NOUN
ajbmeb-1202	215	11	,	,	PUNCT
ajbmeb-1202	215	12	the	the	DET
ajbmeb-1202	215	13	results	result	NOUN
ajbmeb-1202	215	14	can	can	AUX
ajbmeb-1202	215	15	be	be	AUX
ajbmeb-1202	215	16	extrapolated	extrapolate	VERB
ajbmeb-1202	215	17	and	and	CCONJ
ajbmeb-1202	215	18	interpreted	interpret	VERB
ajbmeb-1202	215	19	,	,	PUNCT
ajbmeb-1202	215	20	which	which	PRON
ajbmeb-1202	215	21	reflect	reflect	VERB
ajbmeb-1202	215	22	the	the	DET
ajbmeb-1202	215	23	trends	trend	NOUN
ajbmeb-1202	215	24	and	and	CCONJ
ajbmeb-1202	215	25	values	value	NOUN
ajbmeb-1202	215	26	of	of	ADP
ajbmeb-1202	215	27	the	the	DET
ajbmeb-1202	215	28	tracks	track	NOUN
ajbmeb-1202	215	29	of	of	ADP
ajbmeb-1202	215	30	the	the	DET
ajbmeb-1202	215	31	impact	impact	NOUN
ajbmeb-1202	215	32	of	of	ADP
ajbmeb-1202	215	33	electronic	electronic	ADJ
ajbmeb-1202	215	34	auditing	auditing	NOUN
ajbmeb-1202	215	35	on	on	ADP
ajbmeb-1202	215	36	auditing	auditing	NOUN
ajbmeb-1202	215	37	strategies	strategy	NOUN
ajbmeb-1202	215	38	across	across	ADP
ajbmeb-1202	215	39	professional	professional	ADJ
ajbmeb-1202	215	40	specialization	specialization	NOUN
ajbmeb-1202	215	41	,	,	PUNCT
ajbmeb-1202	215	42	as	as	SCONJ
ajbmeb-1202	215	43	follows	follow	VERB
ajbmeb-1202	215	44	:	:	PUNCT
ajbmeb-1202	215	45	•	•	NUM
ajbmeb-1202	215	46	efficiency	efficiency	NOUN
ajbmeb-1202	215	47	and	and	CCONJ
ajbmeb-1202	215	48	effectiveness	effectiveness	NOUN
ajbmeb-1202	215	49	were	be	AUX
ajbmeb-1202	215	50	recorded	record	VERB
ajbmeb-1202	215	51	through	through	ADP
ajbmeb-1202	215	52	the	the	DET
ajbmeb-1202	215	53	(	(	PUNCT
ajbmeb-1202	215	54	professional	professional	ADJ
ajbmeb-1202	215	55	specialization	specialization	NOUN
ajbmeb-1202	215	56	)	)	PUNCT
ajbmeb-1202	215	57	dimension	dimension	NOUN
ajbmeb-1202	215	58	,	,	PUNCT
ajbmeb-1202	215	59	a	a	DET
ajbmeb-1202	215	60	positive	positive	ADJ
ajbmeb-1202	215	61	(	(	PUNCT
ajbmeb-1202	215	62	direct	direct	ADJ
ajbmeb-1202	215	63	)	)	PUNCT
ajbmeb-1202	215	64	effect	effect	NOUN
ajbmeb-1202	215	65	on	on	ADP
ajbmeb-1202	215	66	auditing	auditing	NOUN
ajbmeb-1202	215	67	strategies	strategy	NOUN
ajbmeb-1202	215	68	,	,	PUNCT
ajbmeb-1202	215	69	with	with	ADP
ajbmeb-1202	215	70	a	a	DET
ajbmeb-1202	215	71	reading	reading	NOUN
ajbmeb-1202	215	72	of	of	ADP
ajbmeb-1202	215	73	(	(	PUNCT
ajbmeb-1202	215	74	0.618	0.618	NUM
ajbmeb-1202	215	75	)	)	PUNCT
ajbmeb-1202	215	76	,	,	PUNCT
ajbmeb-1202	215	77	while	while	SCONJ
ajbmeb-1202	215	78	guarantee	guarantee	NOUN
ajbmeb-1202	215	79	and	and	CCONJ
ajbmeb-1202	215	80	reliability	reliability	NOUN
ajbmeb-1202	215	81	were	be	AUX
ajbmeb-1202	215	82	recorded	record	VERB
ajbmeb-1202	215	83	through	through	ADP
ajbmeb-1202	215	84	the	the	DET
ajbmeb-1202	215	85	(	(	PUNCT
ajbmeb-1202	215	86	professional	professional	ADJ
ajbmeb-1202	215	87	specialization	specialization	NOUN
ajbmeb-1202	215	88	)	)	PUNCT
ajbmeb-1202	215	89	dimension	dimension	NOUN
ajbmeb-1202	215	90	,	,	PUNCT
ajbmeb-1202	215	91	a	a	DET
ajbmeb-1202	215	92	(	(	PUNCT
ajbmeb-1202	215	93	direct	direct	ADJ
ajbmeb-1202	215	94	)	)	PUNCT
ajbmeb-1202	215	95	positive	positive	ADJ
ajbmeb-1202	215	96	effect	effect	NOUN
ajbmeb-1202	215	97	on	on	ADP
ajbmeb-1202	215	98	auditing	auditing	NOUN
ajbmeb-1202	215	99	strategies	strategy	NOUN
ajbmeb-1202	215	100	,	,	PUNCT
ajbmeb-1202	215	101	with	with	ADP
ajbmeb-1202	215	102	a	a	DET
ajbmeb-1202	215	103	reading	reading	NOUN
ajbmeb-1202	215	104	of	of	ADP
ajbmeb-1202	215	105	(	(	PUNCT
ajbmeb-1202	215	106	0.618	0.618	NUM
ajbmeb-1202	215	107	)	)	PUNCT
ajbmeb-1202	215	108	.	.	PUNCT
ajbmeb-1202	215	109	0.098	0.098	NUM
ajbmeb-1202	215	110	)	)	PUNCT
ajbmeb-1202	215	111	,	,	PUNCT
ajbmeb-1202	215	112	and	and	CCONJ
ajbmeb-1202	215	113	as	as	ADP
ajbmeb-1202	215	114	for	for	ADP
ajbmeb-1202	215	115	the	the	DET
ajbmeb-1202	215	116	correctness	correctness	NOUN
ajbmeb-1202	215	117	and	and	CCONJ
ajbmeb-1202	215	118	accuracy	accuracy	NOUN
ajbmeb-1202	215	119	,	,	PUNCT
ajbmeb-1202	215	120	it	it	PRON
ajbmeb-1202	215	121	recorded	record	VERB
ajbmeb-1202	215	122	a	a	DET
ajbmeb-1202	215	123	direct	direct	ADJ
ajbmeb-1202	215	124	reading	reading	NOUN
ajbmeb-1202	215	125	rate	rate	NOUN
ajbmeb-1202	215	126	of	of	ADP
ajbmeb-1202	215	127	(	(	PUNCT
ajbmeb-1202	215	128	0.767	0.767	NUM
ajbmeb-1202	215	129	)	)	PUNCT
ajbmeb-1202	215	130	in	in	ADP
ajbmeb-1202	215	131	the	the	DET
ajbmeb-1202	215	132	auditing	auditing	NOUN
ajbmeb-1202	215	133	strategies	strategy	NOUN
ajbmeb-1202	215	134	.	.	PUNCT
ajbmeb-1202	216	1	•	•	NUM
ajbmeb-1202	216	2	the	the	DET
ajbmeb-1202	216	3	electronic	electronic	ADJ
ajbmeb-1202	216	4	audit	audit	NOUN
ajbmeb-1202	216	5	variable	variable	NOUN
ajbmeb-1202	216	6	,	,	PUNCT
ajbmeb-1202	216	7	through	through	ADP
ajbmeb-1202	216	8	its	its	PRON
ajbmeb-1202	216	9	three	three	NUM
ajbmeb-1202	216	10	dimensions	dimension	NOUN
ajbmeb-1202	216	11	(	(	PUNCT
ajbmeb-1202	216	12	efficiency	efficiency	NOUN
ajbmeb-1202	216	13	and	and	CCONJ
ajbmeb-1202	216	14	effectiveness	effectiveness	NOUN
ajbmeb-1202	216	15	,	,	PUNCT
ajbmeb-1202	216	16	guarantee	guarantee	NOUN
ajbmeb-1202	216	17	and	and	CCONJ
ajbmeb-1202	216	18	reliability	reliability	NOUN
ajbmeb-1202	216	19	,	,	PUNCT
ajbmeb-1202	216	20	validity	validity	NOUN
ajbmeb-1202	216	21	and	and	CCONJ
ajbmeb-1202	216	22	accuracy	accuracy	NOUN
ajbmeb-1202	216	23	)	)	PUNCT
ajbmeb-1202	216	24	,	,	PUNCT
ajbmeb-1202	216	25	recorded	record	VERB
ajbmeb-1202	216	26	a	a	DET
ajbmeb-1202	216	27	positive	positive	ADJ
ajbmeb-1202	216	28	(	(	PUNCT
ajbmeb-1202	216	29	indirect	indirect	ADJ
ajbmeb-1202	216	30	)	)	PUNCT
ajbmeb-1202	216	31	effect	effect	NOUN
ajbmeb-1202	216	32	on	on	ADP
ajbmeb-1202	216	33	auditing	auditing	NOUN
ajbmeb-1202	216	34	strategies	strategy	NOUN
ajbmeb-1202	216	35	,	,	PUNCT
ajbmeb-1202	216	36	with	with	ADP
ajbmeb-1202	216	37	a	a	DET
ajbmeb-1202	216	38	reading	reading	NOUN
ajbmeb-1202	216	39	of	of	ADP
ajbmeb-1202	216	40	(	(	PUNCT
ajbmeb-1202	216	41	0.072	0.072	NUM
ajbmeb-1202	216	42	)	)	PUNCT
ajbmeb-1202	216	43	.	.	PUNCT
ajbmeb-1202	217	1	•	•	NOUN
ajbmeb-1202	217	2	the	the	DET
ajbmeb-1202	217	3	total	total	ADJ
ajbmeb-1202	217	4	effect	effect	NOUN
ajbmeb-1202	217	5	of	of	ADP
ajbmeb-1202	217	6	direct	direct	ADJ
ajbmeb-1202	217	7	and	and	CCONJ
ajbmeb-1202	217	8	indirect	indirect	ADJ
ajbmeb-1202	217	9	efficiency	efficiency	NOUN
ajbmeb-1202	217	10	and	and	CCONJ
ajbmeb-1202	217	11	effectiveness	effectiveness	NOUN
ajbmeb-1202	217	12	in	in	ADP
ajbmeb-1202	217	13	auditing	auditing	NOUN
ajbmeb-1202	217	14	strategies	strategy	NOUN
ajbmeb-1202	217	15	across	across	ADP
ajbmeb-1202	217	16	professional	professional	ADJ
ajbmeb-1202	217	17	specialization	specialization	NOUN
ajbmeb-1202	217	18	was	be	AUX
ajbmeb-1202	217	19	(	(	PUNCT
ajbmeb-1202	217	20	0.69	0.69	NUM
ajbmeb-1202	217	21	)	)	PUNCT
ajbmeb-1202	217	22	.	.	PUNCT
ajbmeb-1202	218	1	•	•	NOUN
ajbmeb-1202	218	2	the	the	DET
ajbmeb-1202	218	3	total	total	ADJ
ajbmeb-1202	218	4	effect	effect	NOUN
ajbmeb-1202	218	5	of	of	ADP
ajbmeb-1202	218	6	direct	direct	ADJ
ajbmeb-1202	218	7	and	and	CCONJ
ajbmeb-1202	218	8	indirect	indirect	ADJ
ajbmeb-1202	218	9	assurance	assurance	NOUN
ajbmeb-1202	218	10	and	and	CCONJ
ajbmeb-1202	218	11	reliability	reliability	NOUN
ajbmeb-1202	218	12	on	on	ADP
ajbmeb-1202	218	13	auditing	auditing	NOUN
ajbmeb-1202	218	14	strategies	strategy	NOUN
ajbmeb-1202	218	15	across	across	ADP
ajbmeb-1202	218	16	professional	professional	ADJ
ajbmeb-1202	218	17	specialization	specialization	NOUN
ajbmeb-1202	218	18	was	be	AUX
ajbmeb-1202	218	19	(	(	PUNCT
ajbmeb-1202	218	20	0.17	0.17	NUM
ajbmeb-1202	218	21	)	)	PUNCT
ajbmeb-1202	218	22	.	.	PUNCT
ajbmeb-1202	219	1	•	•	NOUN
ajbmeb-1202	219	2	the	the	DET
ajbmeb-1202	219	3	total	total	ADJ
ajbmeb-1202	219	4	direct	direct	ADJ
ajbmeb-1202	219	5	and	and	CCONJ
ajbmeb-1202	219	6	indirect	indirect	ADJ
ajbmeb-1202	219	7	impact	impact	NOUN
ajbmeb-1202	219	8	of	of	ADP
ajbmeb-1202	219	9	validity	validity	NOUN
ajbmeb-1202	219	10	and	and	CCONJ
ajbmeb-1202	219	11	accuracy	accuracy	NOUN
ajbmeb-1202	219	12	on	on	ADP
ajbmeb-1202	219	13	auditing	auditing	NOUN
ajbmeb-1202	219	14	strategies	strategy	NOUN
ajbmeb-1202	219	15	across	across	ADP
ajbmeb-1202	219	16	professional	professional	ADJ
ajbmeb-1202	219	17	specialization	specialization	NOUN
ajbmeb-1202	219	18	was	be	AUX
ajbmeb-1202	219	19	(	(	PUNCT
ajbmeb-1202	219	20	0.839	0.839	NUM
ajbmeb-1202	219	21	)	)	PUNCT
ajbmeb-1202	219	22	.	.	PUNCT
ajbmeb-1202	220	1	•	•	NUM
ajbmeb-1202	220	2	the	the	DET
ajbmeb-1202	220	3	determination	determination	NOUN
ajbmeb-1202	220	4	coefficient	coefficient	NOUN
ajbmeb-1202	220	5	of	of	ADP
ajbmeb-1202	220	6	(	(	PUNCT
ajbmeb-1202	220	7	42.09	42.09	NUM
ajbmeb-1202	220	8	)	)	PUNCT
ajbmeb-1202	220	9	indicates	indicate	VERB
ajbmeb-1202	220	10	that	that	SCONJ
ajbmeb-1202	220	11	the	the	DET
ajbmeb-1202	220	12	efficiency	efficiency	NOUN
ajbmeb-1202	220	13	and	and	CCONJ
ajbmeb-1202	220	14	effectiveness	effectiveness	NOUN
ajbmeb-1202	220	15	dimension	dimension	NOUN
ajbmeb-1202	220	16	and	and	CCONJ
ajbmeb-1202	220	17	the	the	DET
ajbmeb-1202	220	18	professional	professional	ADJ
ajbmeb-1202	220	19	specialization	specialization	NOUN
ajbmeb-1202	220	20	dimension	dimension	NOUN
ajbmeb-1202	220	21	explain	explain	VERB
ajbmeb-1202	220	22	this	this	DET
ajbmeb-1202	220	23	percentage	percentage	NOUN
ajbmeb-1202	220	24	(	(	PUNCT
ajbmeb-1202	220	25	42.09	42.09	NUM
ajbmeb-1202	220	26	)	)	PUNCT
ajbmeb-1202	220	27	of	of	ADP
ajbmeb-1202	220	28	the	the	DET
ajbmeb-1202	220	29	variation	variation	NOUN
ajbmeb-1202	220	30	in	in	ADP
ajbmeb-1202	220	31	auditing	auditing	NOUN
ajbmeb-1202	220	32	strategies	strategy	NOUN
ajbmeb-1202	220	33	,	,	PUNCT
ajbmeb-1202	220	34	and	and	CCONJ
ajbmeb-1202	220	35	that	that	SCONJ
ajbmeb-1202	220	36	(	(	PUNCT
ajbmeb-1202	220	37	57.91	57.91	NUM
ajbmeb-1202	220	38	)	)	PUNCT
ajbmeb-1202	220	39	of	of	ADP
ajbmeb-1202	220	40	the	the	DET
ajbmeb-1202	220	41	variation	variation	NOUN
ajbmeb-1202	220	42	is	be	AUX
ajbmeb-1202	220	43	due	due	ADJ
ajbmeb-1202	220	44	to	to	ADP
ajbmeb-1202	220	45	factors	factor	NOUN
ajbmeb-1202	220	46	other	other	ADJ
ajbmeb-1202	220	47	than	than	ADP
ajbmeb-1202	220	48	professional	professional	ADJ
ajbmeb-1202	220	49	specialization	specialization	NOUN
ajbmeb-1202	220	50	,	,	PUNCT
ajbmeb-1202	220	51	which	which	PRON
ajbmeb-1202	220	52	is	be	AUX
ajbmeb-1202	220	53	a	a	DET
ajbmeb-1202	220	54	regression	regression	NOUN
ajbmeb-1202	220	55	coefficient	coefficient	NOUN
ajbmeb-1202	220	56	that	that	SCONJ
ajbmeb-1202	220	57	can	can	AUX
ajbmeb-1202	220	58	not	not	PART
ajbmeb-1202	220	59	be	be	AUX
ajbmeb-1202	220	60	it	it	PRON
ajbmeb-1202	220	61	is	be	AUX
ajbmeb-1202	220	62	reliable	reliable	ADJ
ajbmeb-1202	220	63	in	in	ADP
ajbmeb-1202	220	64	interpreting	interpret	VERB
ajbmeb-1202	220	65	auditing	auditing	NOUN
ajbmeb-1202	220	66	strategies	strategy	NOUN
ajbmeb-1202	220	67	.	.	PUNCT
ajbmeb-1202	221	1	the	the	DET
ajbmeb-1202	221	2	coefficient	coefficient	NOUN
ajbmeb-1202	221	3	of	of	ADP
ajbmeb-1202	221	4	determination	determination	NOUN
ajbmeb-1202	221	5	of	of	ADP
ajbmeb-1202	221	6	(	(	PUNCT
ajbmeb-1202	221	7	5.69	5.69	NUM
ajbmeb-1202	221	8	)	)	PUNCT
ajbmeb-1202	221	9	indicates	indicate	VERB
ajbmeb-1202	221	10	that	that	SCONJ
ajbmeb-1202	221	11	the	the	DET
ajbmeb-1202	221	12	dimension	dimension	NOUN
ajbmeb-1202	221	13	of	of	ADP
ajbmeb-1202	221	14	guarantee	guarantee	NOUN
ajbmeb-1202	221	15	and	and	CCONJ
ajbmeb-1202	221	16	reliability	reliability	NOUN
ajbmeb-1202	221	17	and	and	CCONJ
ajbmeb-1202	221	18	the	the	DET
ajbmeb-1202	221	19	dimension	dimension	NOUN
ajbmeb-1202	221	20	of	of	ADP
ajbmeb-1202	221	21	professional	professional	ADJ
ajbmeb-1202	221	22	specialization	specialization	NOUN
ajbmeb-1202	221	23	explain	explain	VERB
ajbmeb-1202	221	24	this	this	DET
ajbmeb-1202	221	25	percentage	percentage	NOUN
ajbmeb-1202	221	26	(	(	PUNCT
ajbmeb-1202	221	27	5.69	5.69	NUM
ajbmeb-1202	221	28	)	)	PUNCT
ajbmeb-1202	221	29	of	of	ADP
ajbmeb-1202	221	30	the	the	DET
ajbmeb-1202	221	31	variance	variance	NOUN
ajbmeb-1202	221	32	in	in	ADP
ajbmeb-1202	221	33	auditing	auditing	NOUN
ajbmeb-1202	221	34	strategies	strategy	NOUN
ajbmeb-1202	221	35	,	,	PUNCT
ajbmeb-1202	221	36	and	and	CCONJ
ajbmeb-1202	221	37	that	that	SCONJ
ajbmeb-1202	221	38	the	the	DET
ajbmeb-1202	221	39	percentage	percentage	NOUN
ajbmeb-1202	221	40	of	of	ADP
ajbmeb-1202	221	41	(	(	PUNCT
ajbmeb-1202	221	42	94.31	94.31	NUM
ajbmeb-1202	221	43	)	)	PUNCT
ajbmeb-1202	221	44	of	of	ADP
ajbmeb-1202	221	45	the	the	DET
ajbmeb-1202	221	46	variance	variance	NOUN
ajbmeb-1202	221	47	is	be	AUX
ajbmeb-1202	221	48	due	due	ADJ
ajbmeb-1202	221	49	to	to	ADP
ajbmeb-1202	221	50	factors	factor	NOUN
ajbmeb-1202	221	51	other	other	ADJ
ajbmeb-1202	221	52	than	than	ADP
ajbmeb-1202	221	53	professional	professional	ADJ
ajbmeb-1202	221	54	specialization	specialization	NOUN
ajbmeb-1202	221	55	,	,	PUNCT
ajbmeb-1202	221	56	which	which	PRON
ajbmeb-1202	221	57	is	be	AUX
ajbmeb-1202	221	58	a	a	DET
ajbmeb-1202	221	59	very	very	ADV
ajbmeb-1202	221	60	weak	weak	ADJ
ajbmeb-1202	221	61	coefficient	coefficient	NOUN
ajbmeb-1202	221	62	that	that	PRON
ajbmeb-1202	221	63	can	can	AUX
ajbmeb-1202	221	64	not	not	PART
ajbmeb-1202	221	65	be	be	AUX
ajbmeb-1202	221	66	it	it	PRON
ajbmeb-1202	221	67	is	be	AUX
ajbmeb-1202	221	68	reliable	reliable	ADJ
ajbmeb-1202	221	69	in	in	ADP
ajbmeb-1202	221	70	interpreting	interpret	VERB
ajbmeb-1202	221	71	audit	audit	NOUN
ajbmeb-1202	221	72	strategies	strategy	NOUN
ajbmeb-1202	221	73	.	.	PUNCT
ajbmeb-1202	222	1	the	the	DET
ajbmeb-1202	222	2	coefficient	coefficient	NOUN
ajbmeb-1202	222	3	of	of	ADP
ajbmeb-1202	222	4	determination	determination	NOUN
ajbmeb-1202	222	5	of	of	ADP
ajbmeb-1202	222	6	(	(	PUNCT
ajbmeb-1202	222	7	59.89	59.89	NUM
ajbmeb-1202	222	8	)	)	PUNCT
ajbmeb-1202	222	9	indicates	indicate	VERB
ajbmeb-1202	222	10	that	that	SCONJ
ajbmeb-1202	222	11	the	the	DET
ajbmeb-1202	222	12	dimensions	dimension	NOUN
ajbmeb-1202	222	13	of	of	ADP
ajbmeb-1202	222	14	correctness	correctness	NOUN
ajbmeb-1202	222	15	and	and	CCONJ
ajbmeb-1202	222	16	accuracy	accuracy	NOUN
ajbmeb-1202	222	17	and	and	CCONJ
ajbmeb-1202	222	18	the	the	DET
ajbmeb-1202	222	19	dimension	dimension	NOUN
ajbmeb-1202	222	20	of	of	ADP
ajbmeb-1202	222	21	professional	professional	ADJ
ajbmeb-1202	222	22	specialization	specialization	NOUN
ajbmeb-1202	222	23	explain	explain	VERB
ajbmeb-1202	222	24	this	this	DET
ajbmeb-1202	222	25	percentage	percentage	NOUN
ajbmeb-1202	222	26	(	(	PUNCT
ajbmeb-1202	222	27	59.89	59.89	NUM
ajbmeb-1202	222	28	)	)	PUNCT
ajbmeb-1202	222	29	of	of	ADP
ajbmeb-1202	222	30	the	the	DET
ajbmeb-1202	222	31	variance	variance	NOUN
ajbmeb-1202	222	32	in	in	ADP
ajbmeb-1202	222	33	auditing	auditing	NOUN
ajbmeb-1202	222	34	strategies	strategy	NOUN
ajbmeb-1202	222	35	,	,	PUNCT
ajbmeb-1202	222	36	and	and	CCONJ
ajbmeb-1202	222	37	that	that	SCONJ
ajbmeb-1202	222	38	(	(	PUNCT
ajbmeb-1202	222	39	40.11	40.11	NUM
ajbmeb-1202	222	40	)	)	PUNCT
ajbmeb-1202	222	41	of	of	ADP
ajbmeb-1202	222	42	the	the	DET
ajbmeb-1202	222	43	variance	variance	NOUN
ajbmeb-1202	222	44	is	be	AUX
ajbmeb-1202	222	45	due	due	ADJ
ajbmeb-1202	222	46	to	to	ADP
ajbmeb-1202	222	47	factors	factor	NOUN
ajbmeb-1202	222	48	other	other	ADJ
ajbmeb-1202	222	49	than	than	ADP
ajbmeb-1202	222	50	professional	professional	ADJ
ajbmeb-1202	222	51	specialization	specialization	NOUN
ajbmeb-1202	222	52	,	,	PUNCT
ajbmeb-1202	222	53	which	which	PRON
ajbmeb-1202	222	54	is	be	AUX
ajbmeb-1202	222	55	a	a	DET
ajbmeb-1202	222	56	good	good	ADJ
ajbmeb-1202	222	57	coefficient	coefficient	NOUN
ajbmeb-1202	222	58	that	that	PRON
ajbmeb-1202	222	59	can	can	AUX
ajbmeb-1202	222	60	be	be	AUX
ajbmeb-1202	222	61	counted	count	VERB
ajbmeb-1202	222	62	it	it	PRON
ajbmeb-1202	222	63	has	have	VERB
ajbmeb-1202	222	64	to	to	PART
ajbmeb-1202	222	65	explain	explain	VERB
ajbmeb-1202	222	66	the	the	DET
ajbmeb-1202	222	67	audit	audit	NOUN
ajbmeb-1202	222	68	strategies	strategy	NOUN
ajbmeb-1202	222	69	.	.	PUNCT
ajbmeb-1202	223	1	based	base	VERB
ajbmeb-1202	223	2	on	on	ADP
ajbmeb-1202	223	3	these	these	DET
ajbmeb-1202	223	4	numerical	numerical	ADJ
ajbmeb-1202	223	5	indicators	indicator	NOUN
ajbmeb-1202	223	6	,	,	PUNCT
ajbmeb-1202	223	7	the	the	DET
ajbmeb-1202	223	8	following	follow	VERB
ajbmeb-1202	223	9	are	be	AUX
ajbmeb-1202	223	10	nominated	nominate	VERB
ajbmeb-1202	223	11	:	:	PUNCT
ajbmeb-1202	223	12	the	the	DET
ajbmeb-1202	223	13	sixth	sixth	ADJ
ajbmeb-1202	223	14	sub	sub	NOUN
ajbmeb-1202	223	15	-	-	NOUN
ajbmeb-1202	223	16	hypothesis	hypothesis	NOUN
ajbmeb-1202	223	17	is	be	AUX
ajbmeb-1202	223	18	accepted	accept	VERB
ajbmeb-1202	223	19	,	,	PUNCT
ajbmeb-1202	223	20	which	which	PRON
ajbmeb-1202	223	21	states	state	VERB
ajbmeb-1202	223	22	that	that	SCONJ
ajbmeb-1202	223	23	(	(	PUNCT
ajbmeb-1202	223	24	there	there	PRON
ajbmeb-1202	223	25	is	be	VERB
ajbmeb-1202	223	26	a	a	DET
ajbmeb-1202	223	27	direct	direct	ADJ
ajbmeb-1202	223	28	significant	significant	ADJ
ajbmeb-1202	223	29	impact	impact	NOUN
ajbmeb-1202	223	30	relationship	relationship	NOUN
ajbmeb-1202	223	31	between	between	ADP
ajbmeb-1202	223	32	electronic	electronic	ADJ
ajbmeb-1202	223	33	auditing	auditing	NOUN
ajbmeb-1202	223	34	and	and	CCONJ
ajbmeb-1202	223	35	auditing	auditing	NOUN
ajbmeb-1202	223	36	strategies	strategy	NOUN
ajbmeb-1202	223	37	through	through	ADP
ajbmeb-1202	223	38	professional	professional	ADJ
ajbmeb-1202	223	39	specialization	specialization	NOUN
ajbmeb-1202	223	40	)	)	PUNCT
ajbmeb-1202	223	41	at	at	ADP
ajbmeb-1202	223	42	the	the	DET
ajbmeb-1202	223	43	level	level	NOUN
ajbmeb-1202	223	44	of	of	ADP
ajbmeb-1202	223	45	the	the	DET
ajbmeb-1202	223	46	three	three	NUM
ajbmeb-1202	223	47	dimensions	dimension	NOUN
ajbmeb-1202	223	48	(	(	PUNCT
ajbmeb-1202	223	49	efficiency	efficiency	NOUN
ajbmeb-1202	223	50	and	and	CCONJ
ajbmeb-1202	223	51	effectiveness	effectiveness	NOUN
ajbmeb-1202	223	52	,	,	PUNCT
ajbmeb-1202	223	53	assurance	assurance	NOUN
ajbmeb-1202	223	54	and	and	CCONJ
ajbmeb-1202	223	55	reliability	reliability	NOUN
ajbmeb-1202	223	56	,	,	PUNCT
ajbmeb-1202	223	57	validity	validity	NOUN
ajbmeb-1202	223	58	and	and	CCONJ
ajbmeb-1202	223	59	accuracy	accuracy	NOUN
ajbmeb-1202	223	60	)	)	PUNCT
ajbmeb-1202	223	61	.	.	PUNCT
ajbmeb-1202	224	1	american	american	PROPN
ajbmeb-1202	224	2	journal	journal	PROPN
ajbmeb-1202	224	3	of	of	ADP
ajbmeb-1202	224	4	business	business	NOUN
ajbmeb-1202	224	5	management	management	NOUN
ajbmeb-1202	224	6	,	,	PUNCT
ajbmeb-1202	224	7	economics	economic	NOUN
ajbmeb-1202	224	8	and	and	CCONJ
ajbmeb-1202	224	9	banking	banking	NOUN
ajbmeb-1202	224	10	volume	volume	NOUN
ajbmeb-1202	224	11	16	16	NUM
ajbmeb-1202	224	12	sep	sep	PROPN
ajbmeb-1202	224	13	,	,	PUNCT
ajbmeb-1202	224	14	2023	2023	NUM
ajbmeb-1202	224	15	p	p	NOUN
ajbmeb-1202	224	16	a	a	DET
ajbmeb-1202	224	17	g	g	NOUN
ajbmeb-1202	224	18	e	e	NOUN
ajbmeb-1202	224	19	|	|	NOUN
ajbmeb-1202	224	20	110	110	NUM
ajbmeb-1202	224	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	224	22	figure	figure	NOUN
ajbmeb-1202	224	23	(	(	PUNCT
ajbmeb-1202	224	24	4	4	NUM
ajbmeb-1202	224	25	)	)	PUNCT
ajbmeb-1202	224	26	a	a	DET
ajbmeb-1202	224	27	schematic	schematic	ADJ
ajbmeb-1202	224	28	diagram	diagram	NOUN
ajbmeb-1202	224	29	with	with	ADP
ajbmeb-1202	224	30	path	path	NOUN
ajbmeb-1202	224	31	values	value	NOUN
ajbmeb-1202	224	32	for	for	ADP
ajbmeb-1202	224	33	the	the	DET
ajbmeb-1202	224	34	causal	causal	ADJ
ajbmeb-1202	224	35	relationship	relationship	NOUN
ajbmeb-1202	224	36	between	between	ADP
ajbmeb-1202	224	37	the	the	DET
ajbmeb-1202	224	38	dimensions	dimension	NOUN
ajbmeb-1202	224	39	of	of	ADP
ajbmeb-1202	224	40	the	the	DET
ajbmeb-1202	224	41	electronic	electronic	ADJ
ajbmeb-1202	224	42	audit	audit	NOUN
ajbmeb-1202	224	43	variable	variable	NOUN
ajbmeb-1202	224	44	and	and	CCONJ
ajbmeb-1202	224	45	the	the	DET
ajbmeb-1202	224	46	auditing	auditing	NOUN
ajbmeb-1202	224	47	strategies	strategy	NOUN
ajbmeb-1202	224	48	across	across	ADP
ajbmeb-1202	224	49	the	the	DET
ajbmeb-1202	224	50	professional	professional	ADJ
ajbmeb-1202	224	51	specialization	specialization	NOUN
ajbmeb-1202	224	52	4	4	NUM
ajbmeb-1202	224	53	.	.	PUNCT
ajbmeb-1202	225	1	the	the	DET
ajbmeb-1202	225	2	impact	impact	NOUN
ajbmeb-1202	225	3	of	of	ADP
ajbmeb-1202	225	4	electronic	electronic	ADJ
ajbmeb-1202	225	5	auditing	auditing	NOUN
ajbmeb-1202	225	6	on	on	ADP
ajbmeb-1202	225	7	auditing	auditing	NOUN
ajbmeb-1202	225	8	strategies	strategy	NOUN
ajbmeb-1202	225	9	through	through	ADP
ajbmeb-1202	225	10	knowledge	knowledge	NOUN
ajbmeb-1202	225	11	transfer	transfer	NOUN
ajbmeb-1202	225	12	.	.	PUNCT
ajbmeb-1202	226	1	within	within	ADP
ajbmeb-1202	226	2	the	the	DET
ajbmeb-1202	226	3	framework	framework	NOUN
ajbmeb-1202	226	4	of	of	ADP
ajbmeb-1202	226	5	the	the	DET
ajbmeb-1202	226	6	intellectual	intellectual	ADJ
ajbmeb-1202	226	7	orientation	orientation	NOUN
ajbmeb-1202	226	8	of	of	ADP
ajbmeb-1202	226	9	the	the	DET
ajbmeb-1202	226	10	study	study	NOUN
ajbmeb-1202	226	11	,	,	PUNCT
ajbmeb-1202	226	12	the	the	DET
ajbmeb-1202	226	13	results	result	NOUN
ajbmeb-1202	226	14	can	can	AUX
ajbmeb-1202	226	15	be	be	AUX
ajbmeb-1202	226	16	extrapolated	extrapolate	VERB
ajbmeb-1202	226	17	and	and	CCONJ
ajbmeb-1202	226	18	interpreted	interpret	VERB
ajbmeb-1202	226	19	,	,	PUNCT
ajbmeb-1202	226	20	which	which	PRON
ajbmeb-1202	226	21	reflect	reflect	VERB
ajbmeb-1202	226	22	the	the	DET
ajbmeb-1202	226	23	trends	trend	NOUN
ajbmeb-1202	226	24	and	and	CCONJ
ajbmeb-1202	226	25	values	value	NOUN
ajbmeb-1202	226	26	of	of	ADP
ajbmeb-1202	226	27	the	the	DET
ajbmeb-1202	226	28	tracks	track	NOUN
ajbmeb-1202	226	29	of	of	ADP
ajbmeb-1202	226	30	the	the	DET
ajbmeb-1202	226	31	impact	impact	NOUN
ajbmeb-1202	226	32	of	of	ADP
ajbmeb-1202	226	33	electronic	electronic	ADJ
ajbmeb-1202	226	34	auditing	auditing	NOUN
ajbmeb-1202	226	35	on	on	ADP
ajbmeb-1202	226	36	auditing	auditing	NOUN
ajbmeb-1202	226	37	strategies	strategy	NOUN
ajbmeb-1202	226	38	through	through	ADP
ajbmeb-1202	226	39	knowledge	knowledge	NOUN
ajbmeb-1202	226	40	transfer	transfer	NOUN
ajbmeb-1202	226	41	,	,	PUNCT
ajbmeb-1202	226	42	as	as	SCONJ
ajbmeb-1202	226	43	follows	follow	VERB
ajbmeb-1202	226	44	:	:	PUNCT
ajbmeb-1202	226	45	•	•	NUM
ajbmeb-1202	226	46	efficiency	efficiency	NOUN
ajbmeb-1202	226	47	and	and	CCONJ
ajbmeb-1202	226	48	effectiveness	effectiveness	NOUN
ajbmeb-1202	226	49	were	be	AUX
ajbmeb-1202	226	50	recorded	record	VERB
ajbmeb-1202	226	51	through	through	ADP
ajbmeb-1202	226	52	the	the	DET
ajbmeb-1202	226	53	(	(	PUNCT
ajbmeb-1202	226	54	knowledge	knowledge	NOUN
ajbmeb-1202	226	55	transfer	transfer	NOUN
ajbmeb-1202	226	56	)	)	PUNCT
ajbmeb-1202	226	57	dimension	dimension	NOUN
ajbmeb-1202	226	58	,	,	PUNCT
ajbmeb-1202	226	59	a	a	DET
ajbmeb-1202	226	60	(	(	PUNCT
ajbmeb-1202	226	61	direct	direct	ADJ
ajbmeb-1202	226	62	)	)	PUNCT
ajbmeb-1202	226	63	positive	positive	ADJ
ajbmeb-1202	226	64	effect	effect	NOUN
ajbmeb-1202	226	65	on	on	ADP
ajbmeb-1202	226	66	auditing	auditing	NOUN
ajbmeb-1202	226	67	strategies	strategy	NOUN
ajbmeb-1202	226	68	,	,	PUNCT
ajbmeb-1202	226	69	with	with	ADP
ajbmeb-1202	226	70	a	a	DET
ajbmeb-1202	226	71	reading	reading	NOUN
ajbmeb-1202	226	72	of	of	ADP
ajbmeb-1202	226	73	(	(	PUNCT
ajbmeb-1202	226	74	0.565	0.565	NUM
ajbmeb-1202	226	75	)	)	PUNCT
ajbmeb-1202	226	76	,	,	PUNCT
ajbmeb-1202	226	77	while	while	SCONJ
ajbmeb-1202	226	78	guarantee	guarantee	NOUN
ajbmeb-1202	226	79	and	and	CCONJ
ajbmeb-1202	226	80	reliability	reliability	NOUN
ajbmeb-1202	226	81	were	be	AUX
ajbmeb-1202	226	82	recorded	record	VERB
ajbmeb-1202	226	83	through	through	ADP
ajbmeb-1202	226	84	the	the	DET
ajbmeb-1202	226	85	(	(	PUNCT
ajbmeb-1202	226	86	knowledge	knowledge	NOUN
ajbmeb-1202	226	87	transfer	transfer	NOUN
ajbmeb-1202	226	88	)	)	PUNCT
ajbmeb-1202	226	89	dimension	dimension	NOUN
ajbmeb-1202	226	90	,	,	PUNCT
ajbmeb-1202	226	91	a	a	DET
ajbmeb-1202	226	92	(	(	PUNCT
ajbmeb-1202	226	93	direct	direct	ADJ
ajbmeb-1202	226	94	)	)	PUNCT
ajbmeb-1202	226	95	positive	positive	ADJ
ajbmeb-1202	226	96	effect	effect	NOUN
ajbmeb-1202	226	97	on	on	ADP
ajbmeb-1202	226	98	auditing	auditing	NOUN
ajbmeb-1202	226	99	strategies	strategy	NOUN
ajbmeb-1202	226	100	,	,	PUNCT
ajbmeb-1202	226	101	with	with	ADP
ajbmeb-1202	226	102	a	a	DET
ajbmeb-1202	226	103	reading	reading	NOUN
ajbmeb-1202	226	104	of	of	ADP
ajbmeb-1202	226	105	(	(	PUNCT
ajbmeb-1202	226	106	0.565	0.565	NUM
ajbmeb-1202	226	107	)	)	PUNCT
ajbmeb-1202	226	108	.	.	PUNCT
ajbmeb-1202	227	1	(	(	PUNCT
ajbmeb-1202	227	2	0.047	0.047	NUM
ajbmeb-1202	227	3	)	)	PUNCT
ajbmeb-1202	227	4	,	,	PUNCT
ajbmeb-1202	227	5	as	as	ADP
ajbmeb-1202	227	6	for	for	ADP
ajbmeb-1202	227	7	the	the	DET
ajbmeb-1202	227	8	correctness	correctness	NOUN
ajbmeb-1202	227	9	and	and	CCONJ
ajbmeb-1202	227	10	accuracy	accuracy	NOUN
ajbmeb-1202	227	11	,	,	PUNCT
ajbmeb-1202	227	12	it	it	PRON
ajbmeb-1202	227	13	recorded	record	VERB
ajbmeb-1202	227	14	a	a	DET
ajbmeb-1202	227	15	direct	direct	ADJ
ajbmeb-1202	227	16	reading	reading	NOUN
ajbmeb-1202	227	17	rate	rate	NOUN
ajbmeb-1202	227	18	of	of	ADP
ajbmeb-1202	227	19	(	(	PUNCT
ajbmeb-1202	227	20	0.705	0.705	NUM
ajbmeb-1202	227	21	)	)	PUNCT
ajbmeb-1202	227	22	in	in	ADP
ajbmeb-1202	227	23	the	the	DET
ajbmeb-1202	227	24	auditing	auditing	NOUN
ajbmeb-1202	227	25	strategies	strategy	NOUN
ajbmeb-1202	227	26	.	.	PUNCT
ajbmeb-1202	228	1	•	•	NUM
ajbmeb-1202	228	2	the	the	DET
ajbmeb-1202	228	3	electronic	electronic	ADJ
ajbmeb-1202	228	4	audit	audit	NOUN
ajbmeb-1202	228	5	,	,	PUNCT
ajbmeb-1202	228	6	through	through	ADP
ajbmeb-1202	228	7	its	its	PRON
ajbmeb-1202	228	8	three	three	NUM
ajbmeb-1202	228	9	dimensions	dimension	NOUN
ajbmeb-1202	228	10	(	(	PUNCT
ajbmeb-1202	228	11	efficiency	efficiency	NOUN
ajbmeb-1202	228	12	and	and	CCONJ
ajbmeb-1202	228	13	effectiveness	effectiveness	NOUN
ajbmeb-1202	228	14	,	,	PUNCT
ajbmeb-1202	228	15	guarantee	guarantee	NOUN
ajbmeb-1202	228	16	and	and	CCONJ
ajbmeb-1202	228	17	reliability	reliability	NOUN
ajbmeb-1202	228	18	,	,	PUNCT
ajbmeb-1202	228	19	validity	validity	NOUN
ajbmeb-1202	228	20	and	and	CCONJ
ajbmeb-1202	228	21	accuracy	accuracy	NOUN
ajbmeb-1202	228	22	)	)	PUNCT
ajbmeb-1202	228	23	,	,	PUNCT
ajbmeb-1202	228	24	recorded	record	VERB
ajbmeb-1202	228	25	a	a	DET
ajbmeb-1202	228	26	positive	positive	ADJ
ajbmeb-1202	228	27	(	(	PUNCT
ajbmeb-1202	228	28	indirect	indirect	ADJ
ajbmeb-1202	228	29	)	)	PUNCT
ajbmeb-1202	228	30	effect	effect	NOUN
ajbmeb-1202	228	31	on	on	ADP
ajbmeb-1202	228	32	the	the	DET
ajbmeb-1202	228	33	audit	audit	NOUN
ajbmeb-1202	228	34	strategies	strategy	NOUN
ajbmeb-1202	228	35	,	,	PUNCT
ajbmeb-1202	228	36	with	with	ADP
ajbmeb-1202	228	37	a	a	DET
ajbmeb-1202	228	38	reading	reading	NOUN
ajbmeb-1202	228	39	of	of	ADP
ajbmeb-1202	228	40	(	(	PUNCT
ajbmeb-1202	228	41	0.238	0.238	NUM
ajbmeb-1202	228	42	)	)	PUNCT
ajbmeb-1202	228	43	.	.	PUNCT
ajbmeb-1202	229	1	•	•	NOUN
ajbmeb-1202	229	2	the	the	DET
ajbmeb-1202	229	3	total	total	ADJ
ajbmeb-1202	229	4	effect	effect	NOUN
ajbmeb-1202	229	5	of	of	ADP
ajbmeb-1202	229	6	direct	direct	ADJ
ajbmeb-1202	229	7	and	and	CCONJ
ajbmeb-1202	229	8	indirect	indirect	ADJ
ajbmeb-1202	229	9	efficiency	efficiency	NOUN
ajbmeb-1202	229	10	and	and	CCONJ
ajbmeb-1202	229	11	effectiveness	effectiveness	NOUN
ajbmeb-1202	229	12	in	in	ADP
ajbmeb-1202	229	13	auditing	auditing	NOUN
ajbmeb-1202	229	14	strategies	strategy	NOUN
ajbmeb-1202	229	15	through	through	ADP
ajbmeb-1202	229	16	knowledge	knowledge	NOUN
ajbmeb-1202	229	17	transfer	transfer	NOUN
ajbmeb-1202	229	18	was	be	AUX
ajbmeb-1202	229	19	(	(	PUNCT
ajbmeb-1202	229	20	0.803	0.803	NUM
ajbmeb-1202	229	21	)	)	PUNCT
ajbmeb-1202	229	22	.	.	PUNCT
ajbmeb-1202	230	1	•	•	NOUN
ajbmeb-1202	230	2	the	the	DET
ajbmeb-1202	230	3	total	total	ADJ
ajbmeb-1202	230	4	direct	direct	ADJ
ajbmeb-1202	230	5	and	and	CCONJ
ajbmeb-1202	230	6	indirect	indirect	ADJ
ajbmeb-1202	230	7	effect	effect	NOUN
ajbmeb-1202	230	8	of	of	ADP
ajbmeb-1202	230	9	assurance	assurance	NOUN
ajbmeb-1202	230	10	and	and	CCONJ
ajbmeb-1202	230	11	reliability	reliability	NOUN
ajbmeb-1202	230	12	on	on	ADP
ajbmeb-1202	230	13	auditing	auditing	NOUN
ajbmeb-1202	230	14	strategies	strategy	NOUN
ajbmeb-1202	230	15	through	through	ADP
ajbmeb-1202	230	16	knowledge	knowledge	NOUN
ajbmeb-1202	230	17	transfer	transfer	NOUN
ajbmeb-1202	230	18	was	be	AUX
ajbmeb-1202	230	19	(	(	PUNCT
ajbmeb-1202	230	20	0.285	0.285	NUM
ajbmeb-1202	230	21	)	)	PUNCT
ajbmeb-1202	230	22	.	.	PUNCT
ajbmeb-1202	231	1	•	•	NOUN
ajbmeb-1202	231	2	the	the	DET
ajbmeb-1202	231	3	total	total	ADJ
ajbmeb-1202	231	4	effect	effect	NOUN
ajbmeb-1202	231	5	of	of	ADP
ajbmeb-1202	231	6	validity	validity	NOUN
ajbmeb-1202	231	7	and	and	CCONJ
ajbmeb-1202	231	8	accuracy	accuracy	NOUN
ajbmeb-1202	231	9	,	,	PUNCT
ajbmeb-1202	231	10	direct	direct	ADJ
ajbmeb-1202	231	11	and	and	CCONJ
ajbmeb-1202	231	12	indirect	indirect	ADJ
ajbmeb-1202	231	13	,	,	PUNCT
ajbmeb-1202	231	14	in	in	ADP
ajbmeb-1202	231	15	auditing	auditing	NOUN
ajbmeb-1202	231	16	strategies	strategy	NOUN
ajbmeb-1202	231	17	through	through	ADP
ajbmeb-1202	231	18	knowledge	knowledge	NOUN
ajbmeb-1202	231	19	transfer	transfer	NOUN
ajbmeb-1202	231	20	was	be	AUX
ajbmeb-1202	231	21	(	(	PUNCT
ajbmeb-1202	231	22	0.943	0.943	NUM
ajbmeb-1202	231	23	)	)	PUNCT
ajbmeb-1202	231	24	.	.	PUNCT
ajbmeb-1202	232	1	•	•	NUM
ajbmeb-1202	232	2	the	the	DET
ajbmeb-1202	232	3	determination	determination	NOUN
ajbmeb-1202	232	4	coefficient	coefficient	NOUN
ajbmeb-1202	232	5	of	of	ADP
ajbmeb-1202	232	6	(	(	PUNCT
ajbmeb-1202	232	7	42.18	42.18	NUM
ajbmeb-1202	232	8	)	)	PUNCT
ajbmeb-1202	232	9	indicates	indicate	VERB
ajbmeb-1202	232	10	that	that	SCONJ
ajbmeb-1202	232	11	after	after	ADP
ajbmeb-1202	232	12	efficiency	efficiency	NOUN
ajbmeb-1202	232	13	and	and	CCONJ
ajbmeb-1202	232	14	effectiveness	effectiveness	NOUN
ajbmeb-1202	232	15	and	and	CCONJ
ajbmeb-1202	232	16	after	after	ADP
ajbmeb-1202	232	17	knowledge	knowledge	NOUN
ajbmeb-1202	232	18	transfer	transfer	NOUN
ajbmeb-1202	232	19	,	,	PUNCT
ajbmeb-1202	232	20	they	they	PRON
ajbmeb-1202	232	21	explain	explain	VERB
ajbmeb-1202	232	22	this	this	DET
ajbmeb-1202	232	23	percentage	percentage	NOUN
ajbmeb-1202	232	24	(	(	PUNCT
ajbmeb-1202	232	25	42.81	42.81	NUM
ajbmeb-1202	232	26	)	)	PUNCT
ajbmeb-1202	232	27	of	of	ADP
ajbmeb-1202	232	28	the	the	DET
ajbmeb-1202	232	29	variance	variance	NOUN
ajbmeb-1202	232	30	in	in	ADP
ajbmeb-1202	232	31	auditing	auditing	NOUN
ajbmeb-1202	232	32	strategies	strategy	NOUN
ajbmeb-1202	232	33	,	,	PUNCT
ajbmeb-1202	232	34	and	and	CCONJ
ajbmeb-1202	232	35	that	that	SCONJ
ajbmeb-1202	232	36	(	(	PUNCT
ajbmeb-1202	232	37	57.82	57.82	NUM
ajbmeb-1202	232	38	)	)	PUNCT
ajbmeb-1202	232	39	of	of	ADP
ajbmeb-1202	232	40	the	the	DET
ajbmeb-1202	232	41	variance	variance	NOUN
ajbmeb-1202	232	42	is	be	AUX
ajbmeb-1202	232	43	due	due	ADJ
ajbmeb-1202	232	44	to	to	ADP
ajbmeb-1202	232	45	factors	factor	NOUN
ajbmeb-1202	232	46	other	other	ADJ
ajbmeb-1202	232	47	than	than	ADP
ajbmeb-1202	232	48	knowledge	knowledge	NOUN
ajbmeb-1202	232	49	transfer	transfer	NOUN
ajbmeb-1202	232	50	,	,	PUNCT
ajbmeb-1202	232	51	which	which	PRON
ajbmeb-1202	232	52	is	be	AUX
ajbmeb-1202	232	53	a	a	DET
ajbmeb-1202	232	54	regression	regression	NOUN
ajbmeb-1202	232	55	coefficient	coefficient	NOUN
ajbmeb-1202	232	56	that	that	SCONJ
ajbmeb-1202	232	57	can	can	AUX
ajbmeb-1202	232	58	not	not	PART
ajbmeb-1202	232	59	be	be	AUX
ajbmeb-1202	232	60	it	it	PRON
ajbmeb-1202	232	61	is	be	AUX
ajbmeb-1202	232	62	reliable	reliable	ADJ
ajbmeb-1202	232	63	in	in	ADP
ajbmeb-1202	232	64	interpreting	interpret	VERB
ajbmeb-1202	232	65	audit	audit	NOUN
ajbmeb-1202	232	66	strategies	strategy	NOUN
ajbmeb-1202	232	67	.	.	PUNCT
ajbmeb-1202	233	1	the	the	DET
ajbmeb-1202	233	2	coefficient	coefficient	NOUN
ajbmeb-1202	233	3	of	of	ADP
ajbmeb-1202	233	4	determination	determination	NOUN
ajbmeb-1202	233	5	of	of	ADP
ajbmeb-1202	233	6	(	(	PUNCT
ajbmeb-1202	233	7	17.66	17.66	NUM
ajbmeb-1202	233	8	)	)	PUNCT
ajbmeb-1202	233	9	indicates	indicate	VERB
ajbmeb-1202	233	10	that	that	SCONJ
ajbmeb-1202	233	11	after	after	ADP
ajbmeb-1202	233	12	guarantee	guarantee	NOUN
ajbmeb-1202	233	13	and	and	CCONJ
ajbmeb-1202	233	14	reliability	reliability	NOUN
ajbmeb-1202	233	15	and	and	CCONJ
ajbmeb-1202	233	16	after	after	SCONJ
ajbmeb-1202	233	17	the	the	DET
ajbmeb-1202	233	18	transfer	transfer	NOUN
ajbmeb-1202	233	19	of	of	ADP
ajbmeb-1202	233	20	knowledge	knowledge	NOUN
ajbmeb-1202	233	21	explain	explain	VERB
ajbmeb-1202	233	22	this	this	DET
ajbmeb-1202	233	23	percentage	percentage	NOUN
ajbmeb-1202	233	24	(	(	PUNCT
ajbmeb-1202	233	25	17.66	17.66	NUM
ajbmeb-1202	233	26	)	)	PUNCT
ajbmeb-1202	233	27	of	of	ADP
ajbmeb-1202	233	28	the	the	DET
ajbmeb-1202	233	29	variance	variance	NOUN
ajbmeb-1202	233	30	in	in	ADP
ajbmeb-1202	233	31	auditing	auditing	NOUN
ajbmeb-1202	233	32	strategies	strategy	NOUN
ajbmeb-1202	233	33	,	,	PUNCT
ajbmeb-1202	233	34	and	and	CCONJ
ajbmeb-1202	233	35	that	that	SCONJ
ajbmeb-1202	233	36	(	(	PUNCT
ajbmeb-1202	233	37	82.34	82.34	NUM
ajbmeb-1202	233	38	)	)	PUNCT
ajbmeb-1202	233	39	of	of	ADP
ajbmeb-1202	233	40	the	the	DET
ajbmeb-1202	233	41	variance	variance	NOUN
ajbmeb-1202	233	42	is	be	AUX
ajbmeb-1202	233	43	due	due	ADJ
ajbmeb-1202	233	44	to	to	ADP
ajbmeb-1202	233	45	factors	factor	NOUN
ajbmeb-1202	233	46	other	other	ADJ
ajbmeb-1202	233	47	than	than	ADP
ajbmeb-1202	233	48	the	the	DET
ajbmeb-1202	233	49	transfer	transfer	NOUN
ajbmeb-1202	233	50	of	of	ADP
ajbmeb-1202	233	51	knowledge	knowledge	NOUN
ajbmeb-1202	233	52	,	,	PUNCT
ajbmeb-1202	233	53	which	which	PRON
ajbmeb-1202	233	54	is	be	AUX
ajbmeb-1202	233	55	a	a	DET
ajbmeb-1202	233	56	very	very	ADV
ajbmeb-1202	233	57	weak	weak	ADJ
ajbmeb-1202	233	58	coefficient	coefficient	NOUN
ajbmeb-1202	233	59	that	that	PRON
ajbmeb-1202	233	60	can	can	AUX
ajbmeb-1202	233	61	not	not	PART
ajbmeb-1202	233	62	be	be	AUX
ajbmeb-1202	233	63	it	it	PRON
ajbmeb-1202	233	64	is	be	AUX
ajbmeb-1202	233	65	reliable	reliable	ADJ
ajbmeb-1202	233	66	in	in	ADP
ajbmeb-1202	233	67	american	american	ADJ
ajbmeb-1202	233	68	journal	journal	PROPN
ajbmeb-1202	233	69	of	of	ADP
ajbmeb-1202	233	70	business	business	NOUN
ajbmeb-1202	233	71	management	management	NOUN
ajbmeb-1202	233	72	,	,	PUNCT
ajbmeb-1202	233	73	economics	economic	NOUN
ajbmeb-1202	233	74	and	and	CCONJ
ajbmeb-1202	233	75	banking	banking	NOUN
ajbmeb-1202	233	76	volume	volume	NOUN
ajbmeb-1202	233	77	16	16	NUM
ajbmeb-1202	233	78	sep	sep	PROPN
ajbmeb-1202	233	79	,	,	PUNCT
ajbmeb-1202	233	80	2023	2023	NUM
ajbmeb-1202	233	81	p	p	NOUN
ajbmeb-1202	234	1	a	a	DET
ajbmeb-1202	234	2	g	g	NOUN
ajbmeb-1202	234	3	e	e	NOUN
ajbmeb-1202	234	4	|	|	ADV
ajbmeb-1202	234	5	111	111	NUM
ajbmeb-1202	234	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	234	7	interpreting	interpret	VERB
ajbmeb-1202	234	8	audit	audit	NOUN
ajbmeb-1202	234	9	strategies	strategy	NOUN
ajbmeb-1202	234	10	.	.	PUNCT
ajbmeb-1202	235	1	the	the	DET
ajbmeb-1202	235	2	coefficient	coefficient	NOUN
ajbmeb-1202	235	3	of	of	ADP
ajbmeb-1202	235	4	determination	determination	NOUN
ajbmeb-1202	235	5	of	of	ADP
ajbmeb-1202	235	6	(	(	PUNCT
ajbmeb-1202	235	7	55.11	55.11	NUM
ajbmeb-1202	235	8	)	)	PUNCT
ajbmeb-1202	235	9	indicates	indicate	VERB
ajbmeb-1202	235	10	that	that	SCONJ
ajbmeb-1202	235	11	after	after	ADP
ajbmeb-1202	235	12	correctness	correctness	NOUN
ajbmeb-1202	235	13	and	and	CCONJ
ajbmeb-1202	235	14	accuracy	accuracy	NOUN
ajbmeb-1202	235	15	,	,	PUNCT
ajbmeb-1202	235	16	and	and	CCONJ
ajbmeb-1202	235	17	after	after	ADP
ajbmeb-1202	235	18	knowledge	knowledge	NOUN
ajbmeb-1202	235	19	transfer	transfer	NOUN
ajbmeb-1202	235	20	,	,	PUNCT
ajbmeb-1202	235	21	explain	explain	VERB
ajbmeb-1202	235	22	this	this	DET
ajbmeb-1202	235	23	percentage	percentage	NOUN
ajbmeb-1202	235	24	(	(	PUNCT
ajbmeb-1202	235	25	55.11	55.11	NUM
ajbmeb-1202	235	26	)	)	PUNCT
ajbmeb-1202	235	27	of	of	ADP
ajbmeb-1202	235	28	the	the	DET
ajbmeb-1202	235	29	variance	variance	NOUN
ajbmeb-1202	235	30	in	in	ADP
ajbmeb-1202	235	31	auditing	auditing	NOUN
ajbmeb-1202	235	32	strategies	strategy	NOUN
ajbmeb-1202	235	33	,	,	PUNCT
ajbmeb-1202	235	34	and	and	CCONJ
ajbmeb-1202	235	35	that	that	SCONJ
ajbmeb-1202	235	36	(	(	PUNCT
ajbmeb-1202	235	37	44.89	44.89	NUM
ajbmeb-1202	235	38	)	)	PUNCT
ajbmeb-1202	235	39	of	of	ADP
ajbmeb-1202	235	40	the	the	DET
ajbmeb-1202	235	41	variance	variance	NOUN
ajbmeb-1202	235	42	is	be	AUX
ajbmeb-1202	235	43	due	due	ADJ
ajbmeb-1202	235	44	to	to	ADP
ajbmeb-1202	235	45	factors	factor	NOUN
ajbmeb-1202	235	46	other	other	ADJ
ajbmeb-1202	235	47	than	than	ADP
ajbmeb-1202	235	48	knowledge	knowledge	NOUN
ajbmeb-1202	235	49	transfer	transfer	NOUN
ajbmeb-1202	235	50	,	,	PUNCT
ajbmeb-1202	235	51	which	which	PRON
ajbmeb-1202	235	52	is	be	AUX
ajbmeb-1202	235	53	a	a	DET
ajbmeb-1202	235	54	good	good	ADJ
ajbmeb-1202	235	55	coefficient	coefficient	NOUN
ajbmeb-1202	235	56	that	that	PRON
ajbmeb-1202	235	57	can	can	AUX
ajbmeb-1202	235	58	be	be	AUX
ajbmeb-1202	235	59	counted	count	VERB
ajbmeb-1202	235	60	it	it	PRON
ajbmeb-1202	235	61	has	have	VERB
ajbmeb-1202	235	62	to	to	PART
ajbmeb-1202	235	63	explain	explain	VERB
ajbmeb-1202	235	64	the	the	DET
ajbmeb-1202	235	65	audit	audit	NOUN
ajbmeb-1202	235	66	strategies	strategy	NOUN
ajbmeb-1202	235	67	.	.	PUNCT
ajbmeb-1202	236	1	figure	figure	NOUN
ajbmeb-1202	236	2	(	(	PUNCT
ajbmeb-1202	236	3	5	5	NUM
ajbmeb-1202	236	4	)	)	PUNCT
ajbmeb-1202	236	5	a	a	DET
ajbmeb-1202	236	6	schematic	schematic	ADJ
ajbmeb-1202	236	7	diagram	diagram	NOUN
ajbmeb-1202	236	8	with	with	ADP
ajbmeb-1202	236	9	path	path	NOUN
ajbmeb-1202	236	10	values	value	NOUN
ajbmeb-1202	236	11	for	for	ADP
ajbmeb-1202	236	12	the	the	DET
ajbmeb-1202	236	13	causal	causal	ADJ
ajbmeb-1202	236	14	relationship	relationship	NOUN
ajbmeb-1202	236	15	between	between	ADP
ajbmeb-1202	236	16	the	the	DET
ajbmeb-1202	236	17	dimensions	dimension	NOUN
ajbmeb-1202	236	18	of	of	ADP
ajbmeb-1202	236	19	the	the	DET
ajbmeb-1202	236	20	electronic	electronic	ADJ
ajbmeb-1202	236	21	audit	audit	NOUN
ajbmeb-1202	236	22	variable	variable	NOUN
ajbmeb-1202	236	23	and	and	CCONJ
ajbmeb-1202	236	24	the	the	DET
ajbmeb-1202	236	25	auditing	auditing	NOUN
ajbmeb-1202	236	26	strategies	strategy	NOUN
ajbmeb-1202	236	27	through	through	ADP
ajbmeb-1202	236	28	knowledge	knowledge	NOUN
ajbmeb-1202	236	29	transfer	transfer	NOUN
ajbmeb-1202	236	30	based	base	VERB
ajbmeb-1202	236	31	on	on	ADP
ajbmeb-1202	236	32	these	these	DET
ajbmeb-1202	236	33	numerical	numerical	ADJ
ajbmeb-1202	236	34	indicators	indicator	NOUN
ajbmeb-1202	236	35	,	,	PUNCT
ajbmeb-1202	236	36	the	the	DET
ajbmeb-1202	236	37	following	follow	VERB
ajbmeb-1202	236	38	are	be	AUX
ajbmeb-1202	236	39	nominated	nominate	VERB
ajbmeb-1202	236	40	:	:	PUNCT
ajbmeb-1202	236	41	the	the	DET
ajbmeb-1202	236	42	seventh	seventh	ADJ
ajbmeb-1202	236	43	hypothesis	hypothesis	NOUN
ajbmeb-1202	236	44	is	be	AUX
ajbmeb-1202	236	45	accepted	accept	VERB
ajbmeb-1202	236	46	,	,	PUNCT
ajbmeb-1202	236	47	which	which	PRON
ajbmeb-1202	236	48	states	state	VERB
ajbmeb-1202	236	49	that	that	SCONJ
ajbmeb-1202	236	50	(	(	PUNCT
ajbmeb-1202	236	51	there	there	PRON
ajbmeb-1202	236	52	is	be	VERB
ajbmeb-1202	236	53	a	a	DET
ajbmeb-1202	236	54	significant	significant	ADJ
ajbmeb-1202	236	55	direct	direct	ADJ
ajbmeb-1202	236	56	effect	effect	NOUN
ajbmeb-1202	236	57	relationship	relationship	NOUN
ajbmeb-1202	236	58	between	between	ADP
ajbmeb-1202	236	59	electronic	electronic	ADJ
ajbmeb-1202	236	60	auditing	auditing	NOUN
ajbmeb-1202	236	61	and	and	CCONJ
ajbmeb-1202	236	62	auditing	auditing	NOUN
ajbmeb-1202	236	63	strategies	strategy	NOUN
ajbmeb-1202	236	64	through	through	ADP
ajbmeb-1202	236	65	knowledge	knowledge	NOUN
ajbmeb-1202	236	66	transfer	transfer	NOUN
ajbmeb-1202	236	67	)	)	PUNCT
ajbmeb-1202	236	68	on	on	ADP
ajbmeb-1202	236	69	a	a	DET
ajbmeb-1202	236	70	dimension	dimension	NOUN
ajbmeb-1202	236	71	level	level	NOUN
ajbmeb-1202	236	72	(	(	PUNCT
ajbmeb-1202	236	73	efficiency	efficiency	NOUN
ajbmeb-1202	236	74	and	and	CCONJ
ajbmeb-1202	236	75	effectiveness	effectiveness	NOUN
ajbmeb-1202	236	76	,	,	PUNCT
ajbmeb-1202	236	77	correctness	correctness	NOUN
ajbmeb-1202	236	78	and	and	CCONJ
ajbmeb-1202	236	79	accuracy	accuracy	NOUN
ajbmeb-1202	236	80	)	)	PUNCT
ajbmeb-1202	236	81	.	.	PUNCT
ajbmeb-1202	237	1	the	the	DET
ajbmeb-1202	237	2	hypothesis	hypothesis	NOUN
ajbmeb-1202	237	3	is	be	AUX
ajbmeb-1202	237	4	rejected	reject	VERB
ajbmeb-1202	237	5	at	at	ADP
ajbmeb-1202	237	6	the	the	DET
ajbmeb-1202	237	7	level	level	NOUN
ajbmeb-1202	237	8	of	of	ADP
ajbmeb-1202	237	9	the	the	DET
ajbmeb-1202	237	10	dimension	dimension	NOUN
ajbmeb-1202	237	11	(	(	PUNCT
ajbmeb-1202	237	12	guarantee	guarantee	NOUN
ajbmeb-1202	237	13	and	and	CCONJ
ajbmeb-1202	237	14	reliability	reliability	NOUN
ajbmeb-1202	237	15	)	)	PUNCT
ajbmeb-1202	237	16	.	.	PUNCT
ajbmeb-1202	238	1	5	5	X
ajbmeb-1202	238	2	.	.	X
ajbmeb-1202	238	3	the	the	DET
ajbmeb-1202	238	4	impact	impact	NOUN
ajbmeb-1202	238	5	of	of	ADP
ajbmeb-1202	238	6	electronic	electronic	ADJ
ajbmeb-1202	238	7	auditing	auditing	NOUN
ajbmeb-1202	238	8	on	on	ADP
ajbmeb-1202	238	9	auditing	auditing	NOUN
ajbmeb-1202	238	10	strategies	strategy	NOUN
ajbmeb-1202	238	11	through	through	ADP
ajbmeb-1202	238	12	the	the	DET
ajbmeb-1202	238	13	quality	quality	NOUN
ajbmeb-1202	238	14	of	of	ADP
ajbmeb-1202	238	15	auditing	auditing	NOUN
ajbmeb-1202	238	16	service	service	NOUN
ajbmeb-1202	238	17	.	.	PUNCT
ajbmeb-1202	239	1	within	within	ADP
ajbmeb-1202	239	2	the	the	DET
ajbmeb-1202	239	3	framework	framework	NOUN
ajbmeb-1202	239	4	of	of	ADP
ajbmeb-1202	239	5	the	the	DET
ajbmeb-1202	239	6	intellectual	intellectual	ADJ
ajbmeb-1202	239	7	orientation	orientation	NOUN
ajbmeb-1202	239	8	of	of	ADP
ajbmeb-1202	239	9	the	the	DET
ajbmeb-1202	239	10	study	study	NOUN
ajbmeb-1202	239	11	,	,	PUNCT
ajbmeb-1202	239	12	the	the	DET
ajbmeb-1202	239	13	results	result	NOUN
ajbmeb-1202	239	14	can	can	AUX
ajbmeb-1202	239	15	be	be	AUX
ajbmeb-1202	239	16	extrapolated	extrapolate	VERB
ajbmeb-1202	239	17	and	and	CCONJ
ajbmeb-1202	239	18	interpreted	interpret	VERB
ajbmeb-1202	239	19	,	,	PUNCT
ajbmeb-1202	239	20	which	which	PRON
ajbmeb-1202	239	21	reflect	reflect	VERB
ajbmeb-1202	239	22	the	the	DET
ajbmeb-1202	239	23	trends	trend	NOUN
ajbmeb-1202	239	24	and	and	CCONJ
ajbmeb-1202	239	25	values	value	NOUN
ajbmeb-1202	239	26	of	of	ADP
ajbmeb-1202	239	27	the	the	DET
ajbmeb-1202	239	28	tracks	track	NOUN
ajbmeb-1202	239	29	of	of	ADP
ajbmeb-1202	239	30	the	the	DET
ajbmeb-1202	239	31	impact	impact	NOUN
ajbmeb-1202	239	32	of	of	ADP
ajbmeb-1202	239	33	electronic	electronic	ADJ
ajbmeb-1202	239	34	auditing	auditing	NOUN
ajbmeb-1202	239	35	on	on	ADP
ajbmeb-1202	239	36	auditing	auditing	NOUN
ajbmeb-1202	239	37	strategies	strategy	NOUN
ajbmeb-1202	239	38	through	through	ADP
ajbmeb-1202	239	39	the	the	DET
ajbmeb-1202	239	40	quality	quality	NOUN
ajbmeb-1202	239	41	of	of	ADP
ajbmeb-1202	239	42	auditing	auditing	NOUN
ajbmeb-1202	239	43	service	service	NOUN
ajbmeb-1202	239	44	,	,	PUNCT
ajbmeb-1202	239	45	as	as	SCONJ
ajbmeb-1202	239	46	follows	follow	VERB
ajbmeb-1202	239	47	:	:	PUNCT
ajbmeb-1202	239	48	•	•	NUM
ajbmeb-1202	239	49	efficiency	efficiency	NOUN
ajbmeb-1202	239	50	and	and	CCONJ
ajbmeb-1202	239	51	effectiveness	effectiveness	NOUN
ajbmeb-1202	239	52	were	be	AUX
ajbmeb-1202	239	53	recorded	record	VERB
ajbmeb-1202	239	54	through	through	ADP
ajbmeb-1202	239	55	the	the	DET
ajbmeb-1202	239	56	dimension	dimension	NOUN
ajbmeb-1202	239	57	(	(	PUNCT
ajbmeb-1202	239	58	quality	quality	NOUN
ajbmeb-1202	239	59	of	of	ADP
ajbmeb-1202	239	60	audit	audit	NOUN
ajbmeb-1202	239	61	service	service	NOUN
ajbmeb-1202	239	62	)	)	PUNCT
ajbmeb-1202	239	63	,	,	PUNCT
ajbmeb-1202	239	64	a	a	DET
ajbmeb-1202	239	65	positive	positive	ADJ
ajbmeb-1202	239	66	(	(	PUNCT
ajbmeb-1202	239	67	direct	direct	ADJ
ajbmeb-1202	239	68	)	)	PUNCT
ajbmeb-1202	239	69	effect	effect	NOUN
ajbmeb-1202	239	70	on	on	ADP
ajbmeb-1202	239	71	audit	audit	NOUN
ajbmeb-1202	239	72	strategies	strategy	NOUN
ajbmeb-1202	239	73	,	,	PUNCT
ajbmeb-1202	239	74	with	with	ADP
ajbmeb-1202	239	75	a	a	DET
ajbmeb-1202	239	76	reading	reading	NOUN
ajbmeb-1202	239	77	of	of	ADP
ajbmeb-1202	239	78	(	(	PUNCT
ajbmeb-1202	239	79	0.441	0.441	NUM
ajbmeb-1202	239	80	)	)	PUNCT
ajbmeb-1202	239	81	,	,	PUNCT
ajbmeb-1202	239	82	while	while	SCONJ
ajbmeb-1202	239	83	guarantee	guarantee	NOUN
ajbmeb-1202	239	84	and	and	CCONJ
ajbmeb-1202	239	85	reliability	reliability	NOUN
ajbmeb-1202	239	86	were	be	AUX
ajbmeb-1202	239	87	recorded	record	VERB
ajbmeb-1202	239	88	through	through	ADP
ajbmeb-1202	239	89	the	the	DET
ajbmeb-1202	239	90	dimension	dimension	NOUN
ajbmeb-1202	239	91	(	(	PUNCT
ajbmeb-1202	239	92	quality	quality	NOUN
ajbmeb-1202	239	93	of	of	ADP
ajbmeb-1202	239	94	audit	audit	NOUN
ajbmeb-1202	239	95	service	service	NOUN
ajbmeb-1202	239	96	)	)	PUNCT
ajbmeb-1202	239	97	,	,	PUNCT
ajbmeb-1202	239	98	a	a	DET
ajbmeb-1202	239	99	positive	positive	ADJ
ajbmeb-1202	239	100	(	(	PUNCT
ajbmeb-1202	239	101	direct	direct	ADJ
ajbmeb-1202	239	102	)	)	PUNCT
ajbmeb-1202	239	103	effect	effect	NOUN
ajbmeb-1202	239	104	on	on	ADP
ajbmeb-1202	239	105	audit	audit	NOUN
ajbmeb-1202	239	106	strategies	strategy	NOUN
ajbmeb-1202	239	107	,	,	PUNCT
ajbmeb-1202	239	108	with	with	ADP
ajbmeb-1202	239	109	a	a	DET
ajbmeb-1202	239	110	reading	reading	NOUN
ajbmeb-1202	239	111	of	of	ADP
ajbmeb-1202	239	112	(	(	PUNCT
ajbmeb-1202	239	113	0.441	0.441	NUM
ajbmeb-1202	239	114	)	)	PUNCT
ajbmeb-1202	239	115	.	.	PUNCT
ajbmeb-1202	240	1	its	its	PRON
ajbmeb-1202	240	2	percentage	percentage	NOUN
ajbmeb-1202	240	3	is	be	AUX
ajbmeb-1202	240	4	(	(	PUNCT
ajbmeb-1202	240	5	0.083	0.083	NUM
ajbmeb-1202	240	6	)	)	PUNCT
ajbmeb-1202	240	7	,	,	PUNCT
ajbmeb-1202	240	8	and	and	CCONJ
ajbmeb-1202	240	9	as	as	ADP
ajbmeb-1202	240	10	for	for	ADP
ajbmeb-1202	240	11	accuracy	accuracy	NOUN
ajbmeb-1202	240	12	and	and	CCONJ
ajbmeb-1202	240	13	accuracy	accuracy	NOUN
ajbmeb-1202	240	14	,	,	PUNCT
ajbmeb-1202	240	15	it	it	PRON
ajbmeb-1202	240	16	recorded	record	VERB
ajbmeb-1202	240	17	a	a	DET
ajbmeb-1202	240	18	direct	direct	ADJ
ajbmeb-1202	240	19	reading	reading	NOUN
ajbmeb-1202	240	20	of	of	ADP
ajbmeb-1202	240	21	(	(	PUNCT
ajbmeb-1202	240	22	0.653	0.653	NUM
ajbmeb-1202	240	23	)	)	PUNCT
ajbmeb-1202	240	24	in	in	ADP
ajbmeb-1202	240	25	auditing	auditing	NOUN
ajbmeb-1202	240	26	strategies	strategy	NOUN
ajbmeb-1202	240	27	.	.	PUNCT
ajbmeb-1202	241	1	american	american	ADJ
ajbmeb-1202	241	2	journal	journal	PROPN
ajbmeb-1202	241	3	of	of	ADP
ajbmeb-1202	241	4	business	business	NOUN
ajbmeb-1202	241	5	management	management	NOUN
ajbmeb-1202	241	6	,	,	PUNCT
ajbmeb-1202	241	7	economics	economic	NOUN
ajbmeb-1202	241	8	and	and	CCONJ
ajbmeb-1202	241	9	banking	banking	NOUN
ajbmeb-1202	241	10	volume	volume	NOUN
ajbmeb-1202	241	11	16	16	NUM
ajbmeb-1202	241	12	sep	sep	PROPN
ajbmeb-1202	241	13	,	,	PUNCT
ajbmeb-1202	241	14	2023	2023	NUM
ajbmeb-1202	241	15	p	p	NOUN
ajbmeb-1202	241	16	a	a	DET
ajbmeb-1202	241	17	g	g	NOUN
ajbmeb-1202	241	18	e	e	NOUN
ajbmeb-1202	241	19	|	|	NOUN
ajbmeb-1202	241	20	112	112	NUM
ajbmeb-1202	241	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	241	22	•	•	ADP
ajbmeb-1202	241	23	the	the	DET
ajbmeb-1202	241	24	electronic	electronic	ADJ
ajbmeb-1202	241	25	audit	audit	NOUN
ajbmeb-1202	241	26	record	record	NOUN
ajbmeb-1202	241	27	through	through	ADP
ajbmeb-1202	241	28	its	its	PRON
ajbmeb-1202	241	29	three	three	NUM
ajbmeb-1202	241	30	dimensions	dimension	NOUN
ajbmeb-1202	241	31	(	(	PUNCT
ajbmeb-1202	241	32	efficiency	efficiency	NOUN
ajbmeb-1202	241	33	and	and	CCONJ
ajbmeb-1202	241	34	effectiveness	effectiveness	NOUN
ajbmeb-1202	241	35	,	,	PUNCT
ajbmeb-1202	241	36	guarantee	guarantee	NOUN
ajbmeb-1202	241	37	and	and	CCONJ
ajbmeb-1202	241	38	reliability	reliability	NOUN
ajbmeb-1202	241	39	,	,	PUNCT
ajbmeb-1202	241	40	validity	validity	NOUN
ajbmeb-1202	241	41	and	and	CCONJ
ajbmeb-1202	241	42	accuracy	accuracy	NOUN
ajbmeb-1202	241	43	)	)	PUNCT
ajbmeb-1202	241	44	has	have	VERB
ajbmeb-1202	241	45	a	a	DET
ajbmeb-1202	241	46	positive	positive	ADJ
ajbmeb-1202	241	47	(	(	PUNCT
ajbmeb-1202	241	48	indirect	indirect	ADJ
ajbmeb-1202	241	49	)	)	PUNCT
ajbmeb-1202	241	50	effect	effect	NOUN
ajbmeb-1202	241	51	on	on	ADP
ajbmeb-1202	241	52	auditing	auditing	NOUN
ajbmeb-1202	241	53	strategies	strategy	NOUN
ajbmeb-1202	241	54	,	,	PUNCT
ajbmeb-1202	241	55	with	with	ADP
ajbmeb-1202	241	56	a	a	DET
ajbmeb-1202	241	57	reading	reading	NOUN
ajbmeb-1202	241	58	of	of	ADP
ajbmeb-1202	241	59	(	(	PUNCT
ajbmeb-1202	241	60	0.378	0.378	NUM
ajbmeb-1202	241	61	)	)	PUNCT
ajbmeb-1202	241	62	.	.	PUNCT
ajbmeb-1202	242	1	•	•	NOUN
ajbmeb-1202	242	2	the	the	DET
ajbmeb-1202	242	3	total	total	ADJ
ajbmeb-1202	242	4	effect	effect	NOUN
ajbmeb-1202	242	5	of	of	ADP
ajbmeb-1202	242	6	direct	direct	ADJ
ajbmeb-1202	242	7	and	and	CCONJ
ajbmeb-1202	242	8	indirect	indirect	ADJ
ajbmeb-1202	242	9	efficiency	efficiency	NOUN
ajbmeb-1202	242	10	and	and	CCONJ
ajbmeb-1202	242	11	effectiveness	effectiveness	NOUN
ajbmeb-1202	242	12	in	in	ADP
ajbmeb-1202	242	13	auditing	auditing	NOUN
ajbmeb-1202	242	14	strategies	strategy	NOUN
ajbmeb-1202	242	15	through	through	ADP
ajbmeb-1202	242	16	the	the	DET
ajbmeb-1202	242	17	quality	quality	NOUN
ajbmeb-1202	242	18	of	of	ADP
ajbmeb-1202	242	19	auditing	auditing	NOUN
ajbmeb-1202	242	20	service	service	NOUN
ajbmeb-1202	242	21	was	be	AUX
ajbmeb-1202	242	22	(	(	PUNCT
ajbmeb-1202	242	23	0.819	0.819	NUM
ajbmeb-1202	242	24	)	)	PUNCT
ajbmeb-1202	242	25	.	.	PUNCT
ajbmeb-1202	243	1	•	•	NOUN
ajbmeb-1202	243	2	the	the	DET
ajbmeb-1202	243	3	total	total	ADJ
ajbmeb-1202	243	4	direct	direct	ADJ
ajbmeb-1202	243	5	and	and	CCONJ
ajbmeb-1202	243	6	indirect	indirect	ADJ
ajbmeb-1202	243	7	effect	effect	NOUN
ajbmeb-1202	243	8	of	of	ADP
ajbmeb-1202	243	9	guarantee	guarantee	NOUN
ajbmeb-1202	243	10	and	and	CCONJ
ajbmeb-1202	243	11	reliability	reliability	NOUN
ajbmeb-1202	243	12	on	on	ADP
ajbmeb-1202	243	13	audit	audit	NOUN
ajbmeb-1202	243	14	strategies	strategy	NOUN
ajbmeb-1202	243	15	across	across	ADP
ajbmeb-1202	243	16	the	the	DET
ajbmeb-1202	243	17	quality	quality	NOUN
ajbmeb-1202	243	18	of	of	ADP
ajbmeb-1202	243	19	audit	audit	NOUN
ajbmeb-1202	243	20	service	service	NOUN
ajbmeb-1202	243	21	was	be	AUX
ajbmeb-1202	243	22	(	(	PUNCT
ajbmeb-1202	243	23	0.461	0.461	NUM
ajbmeb-1202	243	24	)	)	PUNCT
ajbmeb-1202	243	25	.	.	PUNCT
ajbmeb-1202	244	1	•	•	NUM
ajbmeb-1202	244	2	the	the	DET
ajbmeb-1202	244	3	total	total	ADJ
ajbmeb-1202	244	4	impact	impact	NOUN
ajbmeb-1202	244	5	of	of	ADP
ajbmeb-1202	244	6	correctness	correctness	NOUN
ajbmeb-1202	244	7	and	and	CCONJ
ajbmeb-1202	244	8	accuracy	accuracy	NOUN
ajbmeb-1202	244	9	,	,	PUNCT
ajbmeb-1202	244	10	direct	direct	ADJ
ajbmeb-1202	244	11	and	and	CCONJ
ajbmeb-1202	244	12	indirect	indirect	ADJ
ajbmeb-1202	244	13	,	,	PUNCT
ajbmeb-1202	244	14	in	in	ADP
ajbmeb-1202	244	15	auditing	auditing	NOUN
ajbmeb-1202	244	16	strategies	strategy	NOUN
ajbmeb-1202	244	17	across	across	ADP
ajbmeb-1202	244	18	the	the	DET
ajbmeb-1202	244	19	quality	quality	NOUN
ajbmeb-1202	244	20	of	of	ADP
ajbmeb-1202	244	21	auditing	auditing	NOUN
ajbmeb-1202	244	22	service	service	NOUN
ajbmeb-1202	244	23	was	be	AUX
ajbmeb-1202	244	24	(	(	PUNCT
ajbmeb-1202	244	25	1.031	1.031	NUM
ajbmeb-1202	244	26	)	)	PUNCT
ajbmeb-1202	244	27	.	.	PUNCT
ajbmeb-1202	245	1	•	•	NOUN
ajbmeb-1202	245	2	the	the	DET
ajbmeb-1202	245	3	coefficient	coefficient	NOUN
ajbmeb-1202	245	4	of	of	ADP
ajbmeb-1202	245	5	determination	determination	NOUN
ajbmeb-1202	245	6	of	of	ADP
ajbmeb-1202	245	7	(	(	PUNCT
ajbmeb-1202	245	8	49.19	49.19	NUM
ajbmeb-1202	245	9	)	)	PUNCT
ajbmeb-1202	245	10	indicates	indicate	VERB
ajbmeb-1202	245	11	that	that	SCONJ
ajbmeb-1202	245	12	the	the	DET
ajbmeb-1202	245	13	two	two	NUM
ajbmeb-1202	245	14	dimensions	dimension	NOUN
ajbmeb-1202	245	15	of	of	ADP
ajbmeb-1202	245	16	efficiency	efficiency	NOUN
ajbmeb-1202	245	17	,	,	PUNCT
ajbmeb-1202	245	18	effectiveness	effectiveness	NOUN
ajbmeb-1202	245	19	,	,	PUNCT
ajbmeb-1202	245	20	and	and	CCONJ
ajbmeb-1202	245	21	quality	quality	NOUN
ajbmeb-1202	245	22	of	of	ADP
ajbmeb-1202	245	23	audit	audit	NOUN
ajbmeb-1202	245	24	service	service	NOUN
ajbmeb-1202	245	25	explain	explain	VERB
ajbmeb-1202	245	26	this	this	DET
ajbmeb-1202	245	27	percentage	percentage	NOUN
ajbmeb-1202	245	28	(	(	PUNCT
ajbmeb-1202	245	29	49.19	49.19	NUM
ajbmeb-1202	245	30	)	)	PUNCT
ajbmeb-1202	245	31	of	of	ADP
ajbmeb-1202	245	32	the	the	DET
ajbmeb-1202	245	33	variance	variance	NOUN
ajbmeb-1202	245	34	in	in	ADP
ajbmeb-1202	245	35	auditing	auditing	NOUN
ajbmeb-1202	245	36	strategies	strategy	NOUN
ajbmeb-1202	245	37	,	,	PUNCT
ajbmeb-1202	245	38	and	and	CCONJ
ajbmeb-1202	245	39	that	that	SCONJ
ajbmeb-1202	245	40	(	(	PUNCT
ajbmeb-1202	245	41	50.81	50.81	NUM
ajbmeb-1202	245	42	)	)	PUNCT
ajbmeb-1202	245	43	of	of	ADP
ajbmeb-1202	245	44	the	the	DET
ajbmeb-1202	245	45	variance	variance	NOUN
ajbmeb-1202	245	46	is	be	AUX
ajbmeb-1202	245	47	due	due	ADJ
ajbmeb-1202	245	48	to	to	ADP
ajbmeb-1202	245	49	factors	factor	NOUN
ajbmeb-1202	245	50	other	other	ADJ
ajbmeb-1202	245	51	than	than	ADP
ajbmeb-1202	245	52	the	the	DET
ajbmeb-1202	245	53	quality	quality	NOUN
ajbmeb-1202	245	54	of	of	ADP
ajbmeb-1202	245	55	audit	audit	NOUN
ajbmeb-1202	245	56	service	service	NOUN
ajbmeb-1202	245	57	,	,	PUNCT
ajbmeb-1202	245	58	which	which	PRON
ajbmeb-1202	245	59	is	be	AUX
ajbmeb-1202	245	60	a	a	DET
ajbmeb-1202	245	61	regression	regression	NOUN
ajbmeb-1202	245	62	coefficient	coefficient	NOUN
ajbmeb-1202	245	63	that	that	SCONJ
ajbmeb-1202	245	64	does	do	AUX
ajbmeb-1202	245	65	not	not	PART
ajbmeb-1202	245	66	it	it	PRON
ajbmeb-1202	245	67	can	can	AUX
ajbmeb-1202	245	68	be	be	AUX
ajbmeb-1202	245	69	relied	rely	VERB
ajbmeb-1202	245	70	upon	upon	SCONJ
ajbmeb-1202	245	71	in	in	ADP
ajbmeb-1202	245	72	interpreting	interpret	VERB
ajbmeb-1202	245	73	audit	audit	NOUN
ajbmeb-1202	245	74	strategies	strategy	NOUN
ajbmeb-1202	245	75	.	.	PUNCT
ajbmeb-1202	246	1	the	the	DET
ajbmeb-1202	246	2	determination	determination	NOUN
ajbmeb-1202	246	3	coefficient	coefficient	NOUN
ajbmeb-1202	246	4	of	of	ADP
ajbmeb-1202	246	5	(	(	PUNCT
ajbmeb-1202	246	6	36.39	36.39	NUM
ajbmeb-1202	246	7	)	)	PUNCT
ajbmeb-1202	246	8	indicates	indicate	VERB
ajbmeb-1202	246	9	that	that	SCONJ
ajbmeb-1202	246	10	the	the	DET
ajbmeb-1202	246	11	dimension	dimension	NOUN
ajbmeb-1202	246	12	of	of	ADP
ajbmeb-1202	246	13	guarantee	guarantee	NOUN
ajbmeb-1202	246	14	and	and	CCONJ
ajbmeb-1202	246	15	reliability	reliability	NOUN
ajbmeb-1202	246	16	and	and	CCONJ
ajbmeb-1202	246	17	the	the	DET
ajbmeb-1202	246	18	quality	quality	NOUN
ajbmeb-1202	246	19	of	of	ADP
ajbmeb-1202	246	20	audit	audit	NOUN
ajbmeb-1202	246	21	service	service	NOUN
ajbmeb-1202	246	22	explain	explain	VERB
ajbmeb-1202	246	23	this	this	DET
ajbmeb-1202	246	24	percentage	percentage	NOUN
ajbmeb-1202	246	25	(	(	PUNCT
ajbmeb-1202	246	26	36.39	36.39	NUM
ajbmeb-1202	246	27	)	)	PUNCT
ajbmeb-1202	246	28	of	of	ADP
ajbmeb-1202	246	29	the	the	DET
ajbmeb-1202	246	30	variation	variation	NOUN
ajbmeb-1202	246	31	in	in	ADP
ajbmeb-1202	246	32	audit	audit	NOUN
ajbmeb-1202	246	33	strategies	strategy	NOUN
ajbmeb-1202	246	34	,	,	PUNCT
ajbmeb-1202	246	35	and	and	CCONJ
ajbmeb-1202	246	36	that	that	SCONJ
ajbmeb-1202	246	37	the	the	DET
ajbmeb-1202	246	38	percentage	percentage	NOUN
ajbmeb-1202	246	39	of	of	ADP
ajbmeb-1202	246	40	(	(	PUNCT
ajbmeb-1202	246	41	63.61	63.61	NUM
ajbmeb-1202	246	42	)	)	PUNCT
ajbmeb-1202	246	43	of	of	ADP
ajbmeb-1202	246	44	the	the	DET
ajbmeb-1202	246	45	variation	variation	NOUN
ajbmeb-1202	246	46	is	be	AUX
ajbmeb-1202	246	47	due	due	ADJ
ajbmeb-1202	246	48	to	to	ADP
ajbmeb-1202	246	49	factors	factor	NOUN
ajbmeb-1202	246	50	other	other	ADJ
ajbmeb-1202	246	51	than	than	ADP
ajbmeb-1202	246	52	the	the	DET
ajbmeb-1202	246	53	quality	quality	NOUN
ajbmeb-1202	246	54	of	of	ADP
ajbmeb-1202	246	55	audit	audit	NOUN
ajbmeb-1202	246	56	service	service	NOUN
ajbmeb-1202	246	57	,	,	PUNCT
ajbmeb-1202	246	58	which	which	PRON
ajbmeb-1202	246	59	is	be	AUX
ajbmeb-1202	246	60	a	a	DET
ajbmeb-1202	246	61	weak	weak	ADJ
ajbmeb-1202	246	62	coefficient	coefficient	NOUN
ajbmeb-1202	246	63	that	that	PRON
ajbmeb-1202	246	64	does	do	AUX
ajbmeb-1202	246	65	not	not	PART
ajbmeb-1202	246	66	it	it	PRON
ajbmeb-1202	246	67	can	can	AUX
ajbmeb-1202	246	68	be	be	AUX
ajbmeb-1202	246	69	relied	rely	VERB
ajbmeb-1202	246	70	upon	upon	SCONJ
ajbmeb-1202	246	71	in	in	ADP
ajbmeb-1202	246	72	interpreting	interpret	VERB
ajbmeb-1202	246	73	audit	audit	NOUN
ajbmeb-1202	246	74	strategies	strategy	NOUN
ajbmeb-1202	246	75	.	.	PUNCT
ajbmeb-1202	247	1	the	the	DET
ajbmeb-1202	247	2	coefficient	coefficient	NOUN
ajbmeb-1202	247	3	of	of	ADP
ajbmeb-1202	247	4	determination	determination	NOUN
ajbmeb-1202	247	5	of	of	ADP
ajbmeb-1202	247	6	(	(	PUNCT
ajbmeb-1202	247	7	62.41	62.41	NUM
ajbmeb-1202	247	8	)	)	PUNCT
ajbmeb-1202	247	9	indicates	indicate	VERB
ajbmeb-1202	247	10	that	that	SCONJ
ajbmeb-1202	247	11	the	the	DET
ajbmeb-1202	247	12	dimensions	dimension	NOUN
ajbmeb-1202	247	13	of	of	ADP
ajbmeb-1202	247	14	correctness	correctness	NOUN
ajbmeb-1202	247	15	and	and	CCONJ
ajbmeb-1202	247	16	accuracy	accuracy	NOUN
ajbmeb-1202	247	17	and	and	CCONJ
ajbmeb-1202	247	18	the	the	DET
ajbmeb-1202	247	19	quality	quality	NOUN
ajbmeb-1202	247	20	of	of	ADP
ajbmeb-1202	247	21	audit	audit	NOUN
ajbmeb-1202	247	22	service	service	NOUN
ajbmeb-1202	247	23	explain	explain	VERB
ajbmeb-1202	247	24	this	this	DET
ajbmeb-1202	247	25	percentage	percentage	NOUN
ajbmeb-1202	247	26	(	(	PUNCT
ajbmeb-1202	247	27	62.41	62.41	NUM
ajbmeb-1202	247	28	)	)	PUNCT
ajbmeb-1202	247	29	of	of	ADP
ajbmeb-1202	247	30	the	the	DET
ajbmeb-1202	247	31	variance	variance	NOUN
ajbmeb-1202	247	32	in	in	ADP
ajbmeb-1202	247	33	auditing	auditing	NOUN
ajbmeb-1202	247	34	strategies	strategy	NOUN
ajbmeb-1202	247	35	,	,	PUNCT
ajbmeb-1202	247	36	and	and	CCONJ
ajbmeb-1202	247	37	that	that	SCONJ
ajbmeb-1202	247	38	(	(	PUNCT
ajbmeb-1202	247	39	37.59	37.59	NUM
ajbmeb-1202	247	40	)	)	PUNCT
ajbmeb-1202	247	41	of	of	ADP
ajbmeb-1202	247	42	the	the	DET
ajbmeb-1202	247	43	variance	variance	NOUN
ajbmeb-1202	247	44	is	be	AUX
ajbmeb-1202	247	45	due	due	ADJ
ajbmeb-1202	247	46	to	to	ADP
ajbmeb-1202	247	47	factors	factor	NOUN
ajbmeb-1202	247	48	other	other	ADJ
ajbmeb-1202	247	49	than	than	ADP
ajbmeb-1202	247	50	the	the	DET
ajbmeb-1202	247	51	quality	quality	NOUN
ajbmeb-1202	247	52	of	of	ADP
ajbmeb-1202	247	53	the	the	DET
ajbmeb-1202	247	54	audit	audit	NOUN
ajbmeb-1202	247	55	service	service	NOUN
ajbmeb-1202	247	56	,	,	PUNCT
ajbmeb-1202	247	57	which	which	PRON
ajbmeb-1202	247	58	is	be	AUX
ajbmeb-1202	247	59	a	a	DET
ajbmeb-1202	247	60	good	good	ADJ
ajbmeb-1202	247	61	coefficient	coefficient	NOUN
ajbmeb-1202	247	62	that	that	SCONJ
ajbmeb-1202	247	63	can	can	AUX
ajbmeb-1202	247	64	it	it	PRON
ajbmeb-1202	247	65	is	be	AUX
ajbmeb-1202	247	66	reliable	reliable	ADJ
ajbmeb-1202	247	67	in	in	ADP
ajbmeb-1202	247	68	interpreting	interpret	VERB
ajbmeb-1202	247	69	audit	audit	NOUN
ajbmeb-1202	247	70	strategies	strategy	NOUN
ajbmeb-1202	247	71	.	.	PUNCT
ajbmeb-1202	248	1	figure	figure	NOUN
ajbmeb-1202	248	2	(	(	PUNCT
ajbmeb-1202	248	3	6	6	NUM
ajbmeb-1202	248	4	)	)	PUNCT
ajbmeb-1202	248	5	diagram	diagram	NOUN
ajbmeb-1202	248	6	with	with	ADP
ajbmeb-1202	248	7	path	path	NOUN
ajbmeb-1202	248	8	values	value	NOUN
ajbmeb-1202	248	9	for	for	ADP
ajbmeb-1202	248	10	the	the	DET
ajbmeb-1202	248	11	causal	causal	ADJ
ajbmeb-1202	248	12	relationship	relationship	NOUN
ajbmeb-1202	248	13	between	between	ADP
ajbmeb-1202	248	14	the	the	DET
ajbmeb-1202	248	15	dimensions	dimension	NOUN
ajbmeb-1202	248	16	of	of	ADP
ajbmeb-1202	248	17	the	the	DET
ajbmeb-1202	248	18	electronic	electronic	ADJ
ajbmeb-1202	248	19	audit	audit	NOUN
ajbmeb-1202	248	20	variable	variable	NOUN
ajbmeb-1202	248	21	and	and	CCONJ
ajbmeb-1202	248	22	audit	audit	NOUN
ajbmeb-1202	248	23	strategies	strategy	NOUN
ajbmeb-1202	248	24	across	across	ADP
ajbmeb-1202	248	25	the	the	DET
ajbmeb-1202	248	26	quality	quality	NOUN
ajbmeb-1202	248	27	of	of	ADP
ajbmeb-1202	248	28	audit	audit	NOUN
ajbmeb-1202	248	29	service	service	NOUN
ajbmeb-1202	248	30	american	american	PROPN
ajbmeb-1202	248	31	journal	journal	PROPN
ajbmeb-1202	248	32	of	of	ADP
ajbmeb-1202	248	33	business	business	NOUN
ajbmeb-1202	248	34	management	management	NOUN
ajbmeb-1202	248	35	,	,	PUNCT
ajbmeb-1202	248	36	economics	economic	NOUN
ajbmeb-1202	248	37	and	and	CCONJ
ajbmeb-1202	248	38	banking	banking	NOUN
ajbmeb-1202	248	39	volume	volume	NOUN
ajbmeb-1202	248	40	16	16	NUM
ajbmeb-1202	248	41	sep	sep	PROPN
ajbmeb-1202	248	42	,	,	PUNCT
ajbmeb-1202	248	43	2023	2023	NUM
ajbmeb-1202	248	44	p	p	NOUN
ajbmeb-1202	248	45	a	a	PRON
ajbmeb-1202	248	46	g	g	NOUN
ajbmeb-1202	248	47	e	e	PROPN
ajbmeb-1202	248	48	|	|	NOUN
ajbmeb-1202	248	49	113	113	NUM
ajbmeb-1202	248	50	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	248	51	based	base	VERB
ajbmeb-1202	248	52	on	on	ADP
ajbmeb-1202	248	53	these	these	DET
ajbmeb-1202	248	54	numerical	numerical	ADJ
ajbmeb-1202	248	55	indicators	indicator	NOUN
ajbmeb-1202	248	56	,	,	PUNCT
ajbmeb-1202	248	57	the	the	DET
ajbmeb-1202	248	58	following	follow	VERB
ajbmeb-1202	248	59	are	be	AUX
ajbmeb-1202	248	60	nominated	nominate	VERB
ajbmeb-1202	248	61	:	:	PUNCT
ajbmeb-1202	248	62	the	the	DET
ajbmeb-1202	248	63	eighth	eighth	ADJ
ajbmeb-1202	248	64	hypothesis	hypothesis	NOUN
ajbmeb-1202	248	65	is	be	AUX
ajbmeb-1202	248	66	accepted	accept	VERB
ajbmeb-1202	248	67	,	,	PUNCT
ajbmeb-1202	248	68	which	which	PRON
ajbmeb-1202	248	69	states	state	VERB
ajbmeb-1202	248	70	that	that	SCONJ
ajbmeb-1202	248	71	(	(	PUNCT
ajbmeb-1202	248	72	there	there	PRON
ajbmeb-1202	248	73	is	be	VERB
ajbmeb-1202	248	74	a	a	DET
ajbmeb-1202	248	75	significant	significant	ADJ
ajbmeb-1202	248	76	direct	direct	ADJ
ajbmeb-1202	248	77	effect	effect	NOUN
ajbmeb-1202	248	78	relationship	relationship	NOUN
ajbmeb-1202	248	79	between	between	ADP
ajbmeb-1202	248	80	electronic	electronic	ADJ
ajbmeb-1202	248	81	auditing	auditing	NOUN
ajbmeb-1202	248	82	and	and	CCONJ
ajbmeb-1202	248	83	auditing	auditing	NOUN
ajbmeb-1202	248	84	strategies	strategy	NOUN
ajbmeb-1202	248	85	through	through	ADP
ajbmeb-1202	248	86	the	the	DET
ajbmeb-1202	248	87	quality	quality	NOUN
ajbmeb-1202	248	88	of	of	ADP
ajbmeb-1202	248	89	auditing	auditing	NOUN
ajbmeb-1202	248	90	service	service	NOUN
ajbmeb-1202	248	91	)	)	PUNCT
ajbmeb-1202	248	92	on	on	ADP
ajbmeb-1202	248	93	a	a	DET
ajbmeb-1202	248	94	dimension	dimension	NOUN
ajbmeb-1202	248	95	level	level	NOUN
ajbmeb-1202	248	96	(	(	PUNCT
ajbmeb-1202	248	97	efficiency	efficiency	NOUN
ajbmeb-1202	248	98	and	and	CCONJ
ajbmeb-1202	248	99	effectiveness	effectiveness	NOUN
ajbmeb-1202	248	100	,	,	PUNCT
ajbmeb-1202	248	101	validity	validity	NOUN
ajbmeb-1202	248	102	and	and	CCONJ
ajbmeb-1202	248	103	accuracy	accuracy	NOUN
ajbmeb-1202	248	104	)	)	PUNCT
ajbmeb-1202	248	105	.	.	PUNCT
ajbmeb-1202	249	1	the	the	DET
ajbmeb-1202	249	2	hypothesis	hypothesis	NOUN
ajbmeb-1202	249	3	is	be	AUX
ajbmeb-1202	249	4	rejected	reject	VERB
ajbmeb-1202	249	5	at	at	ADP
ajbmeb-1202	249	6	the	the	DET
ajbmeb-1202	249	7	level	level	NOUN
ajbmeb-1202	249	8	of	of	ADP
ajbmeb-1202	249	9	the	the	DET
ajbmeb-1202	249	10	dimension	dimension	NOUN
ajbmeb-1202	249	11	(	(	PUNCT
ajbmeb-1202	249	12	guarantee	guarantee	NOUN
ajbmeb-1202	249	13	and	and	CCONJ
ajbmeb-1202	249	14	reliability	reliability	NOUN
ajbmeb-1202	249	15	)	)	PUNCT
ajbmeb-1202	249	16	.	.	PUNCT
ajbmeb-1202	250	1	conclusions	conclusion	NOUN
ajbmeb-1202	250	2	and	and	CCONJ
ajbmeb-1202	250	3	recommendations	recommendation	NOUN
ajbmeb-1202	250	4	conclusions	conclusion	NOUN
ajbmeb-1202	250	5	:	:	PUNCT
ajbmeb-1202	250	6	1	1	X
ajbmeb-1202	250	7	)	)	PUNCT
ajbmeb-1202	250	8	the	the	DET
ajbmeb-1202	250	9	field	field	NOUN
ajbmeb-1202	250	10	results	result	NOUN
ajbmeb-1202	250	11	of	of	ADP
ajbmeb-1202	250	12	the	the	DET
ajbmeb-1202	250	13	path	path	NOUN
ajbmeb-1202	250	14	analysis	analysis	NOUN
ajbmeb-1202	250	15	showed	show	VERB
ajbmeb-1202	250	16	that	that	SCONJ
ajbmeb-1202	250	17	there	there	PRON
ajbmeb-1202	250	18	is	be	VERB
ajbmeb-1202	250	19	an	an	DET
ajbmeb-1202	250	20	effect	effect	NOUN
ajbmeb-1202	250	21	of	of	ADP
ajbmeb-1202	250	22	electronic	electronic	ADJ
ajbmeb-1202	250	23	auditing	auditing	NOUN
ajbmeb-1202	250	24	on	on	ADP
ajbmeb-1202	250	25	the	the	DET
ajbmeb-1202	250	26	level	level	NOUN
ajbmeb-1202	250	27	of	of	ADP
ajbmeb-1202	250	28	the	the	DET
ajbmeb-1202	250	29	dimension	dimension	NOUN
ajbmeb-1202	250	30	(	(	PUNCT
ajbmeb-1202	250	31	correctness	correctness	NOUN
ajbmeb-1202	250	32	and	and	CCONJ
ajbmeb-1202	250	33	accuracy	accuracy	NOUN
ajbmeb-1202	250	34	)	)	PUNCT
ajbmeb-1202	250	35	in	in	ADP
ajbmeb-1202	250	36	the	the	DET
ajbmeb-1202	250	37	strategies	strategy	NOUN
ajbmeb-1202	250	38	of	of	ADP
ajbmeb-1202	250	39	cross	cross	ADJ
ajbmeb-1202	250	40	-	-	ADJ
ajbmeb-1202	250	41	economic	economic	ADJ
ajbmeb-1202	250	42	auditing	auditing	NOUN
ajbmeb-1202	250	43	.	.	PUNCT
ajbmeb-1202	251	1	while	while	SCONJ
ajbmeb-1202	251	2	the	the	DET
ajbmeb-1202	251	3	results	result	NOUN
ajbmeb-1202	251	4	showed	show	VERB
ajbmeb-1202	251	5	that	that	SCONJ
ajbmeb-1202	251	6	there	there	PRON
ajbmeb-1202	251	7	was	be	VERB
ajbmeb-1202	251	8	no	no	DET
ajbmeb-1202	251	9	effect	effect	NOUN
ajbmeb-1202	251	10	of	of	ADP
ajbmeb-1202	251	11	electronic	electronic	ADJ
ajbmeb-1202	251	12	auditing	auditing	NOUN
ajbmeb-1202	251	13	on	on	ADP
ajbmeb-1202	251	14	a	a	DET
ajbmeb-1202	251	15	dimensional	dimensional	ADJ
ajbmeb-1202	251	16	level	level	NOUN
ajbmeb-1202	251	17	(	(	PUNCT
ajbmeb-1202	251	18	efficiency	efficiency	NOUN
ajbmeb-1202	251	19	,	,	PUNCT
ajbmeb-1202	251	20	effectiveness	effectiveness	NOUN
ajbmeb-1202	251	21	,	,	PUNCT
ajbmeb-1202	251	22	after	after	ADP
ajbmeb-1202	251	23	guarantee	guarantee	NOUN
ajbmeb-1202	251	24	,	,	PUNCT
ajbmeb-1202	251	25	and	and	CCONJ
ajbmeb-1202	251	26	reliability	reliability	NOUN
ajbmeb-1202	251	27	)	)	PUNCT
ajbmeb-1202	251	28	on	on	ADP
ajbmeb-1202	251	29	auditing	auditing	NOUN
ajbmeb-1202	251	30	strategies	strategy	NOUN
ajbmeb-1202	251	31	through	through	ADP
ajbmeb-1202	251	32	economics	economic	NOUN
ajbmeb-1202	251	33	.	.	PUNCT
ajbmeb-1202	252	1	2	2	X
ajbmeb-1202	252	2	)	)	PUNCT
ajbmeb-1202	252	3	the	the	DET
ajbmeb-1202	252	4	field	field	NOUN
ajbmeb-1202	252	5	results	result	NOUN
ajbmeb-1202	252	6	of	of	ADP
ajbmeb-1202	252	7	the	the	DET
ajbmeb-1202	252	8	path	path	NOUN
ajbmeb-1202	252	9	analysis	analysis	NOUN
ajbmeb-1202	252	10	showed	show	VERB
ajbmeb-1202	252	11	that	that	SCONJ
ajbmeb-1202	252	12	there	there	PRON
ajbmeb-1202	252	13	is	be	VERB
ajbmeb-1202	252	14	an	an	DET
ajbmeb-1202	252	15	impact	impact	NOUN
ajbmeb-1202	252	16	of	of	ADP
ajbmeb-1202	252	17	electronic	electronic	ADJ
ajbmeb-1202	252	18	auditing	auditing	NOUN
ajbmeb-1202	252	19	in	in	ADP
ajbmeb-1202	252	20	its	its	PRON
ajbmeb-1202	252	21	dimensions	dimension	NOUN
ajbmeb-1202	252	22	(	(	PUNCT
ajbmeb-1202	252	23	efficiency	efficiency	NOUN
ajbmeb-1202	252	24	and	and	CCONJ
ajbmeb-1202	252	25	effectiveness	effectiveness	NOUN
ajbmeb-1202	252	26	,	,	PUNCT
ajbmeb-1202	252	27	validity	validity	NOUN
ajbmeb-1202	252	28	and	and	CCONJ
ajbmeb-1202	252	29	accuracy	accuracy	NOUN
ajbmeb-1202	252	30	)	)	PUNCT
ajbmeb-1202	252	31	on	on	ADP
ajbmeb-1202	252	32	auditing	auditing	NOUN
ajbmeb-1202	252	33	strategies	strategy	NOUN
ajbmeb-1202	252	34	through	through	ADP
ajbmeb-1202	252	35	impartiality	impartiality	NOUN
ajbmeb-1202	252	36	.	.	PUNCT
ajbmeb-1202	253	1	while	while	SCONJ
ajbmeb-1202	253	2	the	the	DET
ajbmeb-1202	253	3	results	result	NOUN
ajbmeb-1202	253	4	showed	show	VERB
ajbmeb-1202	253	5	that	that	SCONJ
ajbmeb-1202	253	6	there	there	PRON
ajbmeb-1202	253	7	was	be	VERB
ajbmeb-1202	253	8	no	no	DET
ajbmeb-1202	253	9	effect	effect	NOUN
ajbmeb-1202	253	10	of	of	ADP
ajbmeb-1202	253	11	electronic	electronic	ADJ
ajbmeb-1202	253	12	auditing	auditing	NOUN
ajbmeb-1202	253	13	on	on	ADP
ajbmeb-1202	253	14	the	the	DET
ajbmeb-1202	253	15	level	level	NOUN
ajbmeb-1202	253	16	of	of	ADP
ajbmeb-1202	253	17	the	the	DET
ajbmeb-1202	253	18	dimension	dimension	NOUN
ajbmeb-1202	253	19	(	(	PUNCT
ajbmeb-1202	253	20	guarantee	guarantee	NOUN
ajbmeb-1202	253	21	and	and	CCONJ
ajbmeb-1202	253	22	reliability	reliability	NOUN
ajbmeb-1202	253	23	)	)	PUNCT
ajbmeb-1202	253	24	in	in	ADP
ajbmeb-1202	253	25	auditing	auditing	NOUN
ajbmeb-1202	253	26	strategies	strategy	NOUN
ajbmeb-1202	253	27	through	through	ADP
ajbmeb-1202	253	28	neutrality	neutrality	NOUN
ajbmeb-1202	253	29	.	.	PUNCT
ajbmeb-1202	254	1	3	3	X
ajbmeb-1202	254	2	)	)	PUNCT
ajbmeb-1202	254	3	the	the	DET
ajbmeb-1202	254	4	field	field	NOUN
ajbmeb-1202	254	5	results	result	NOUN
ajbmeb-1202	254	6	of	of	ADP
ajbmeb-1202	254	7	the	the	DET
ajbmeb-1202	254	8	path	path	NOUN
ajbmeb-1202	254	9	analysis	analysis	NOUN
ajbmeb-1202	254	10	showed	show	VERB
ajbmeb-1202	254	11	that	that	SCONJ
ajbmeb-1202	254	12	there	there	PRON
ajbmeb-1202	254	13	is	be	VERB
ajbmeb-1202	254	14	an	an	DET
ajbmeb-1202	254	15	impact	impact	NOUN
ajbmeb-1202	254	16	of	of	ADP
ajbmeb-1202	254	17	electronic	electronic	ADJ
ajbmeb-1202	254	18	auditing	auditing	NOUN
ajbmeb-1202	254	19	in	in	ADP
ajbmeb-1202	254	20	its	its	PRON
ajbmeb-1202	254	21	dimensions	dimension	NOUN
ajbmeb-1202	254	22	(	(	PUNCT
ajbmeb-1202	254	23	efficiency	efficiency	NOUN
ajbmeb-1202	254	24	and	and	CCONJ
ajbmeb-1202	254	25	effectiveness	effectiveness	NOUN
ajbmeb-1202	254	26	,	,	PUNCT
ajbmeb-1202	254	27	assurance	assurance	NOUN
ajbmeb-1202	254	28	and	and	CCONJ
ajbmeb-1202	254	29	reliability	reliability	NOUN
ajbmeb-1202	254	30	,	,	PUNCT
ajbmeb-1202	254	31	validity	validity	NOUN
ajbmeb-1202	254	32	and	and	CCONJ
ajbmeb-1202	254	33	accuracy	accuracy	NOUN
ajbmeb-1202	254	34	)	)	PUNCT
ajbmeb-1202	254	35	on	on	ADP
ajbmeb-1202	254	36	auditing	auditing	NOUN
ajbmeb-1202	254	37	strategies	strategy	NOUN
ajbmeb-1202	254	38	across	across	ADP
ajbmeb-1202	254	39	professional	professional	ADJ
ajbmeb-1202	254	40	specialization	specialization	NOUN
ajbmeb-1202	254	41	.	.	PUNCT
ajbmeb-1202	255	1	4	4	X
ajbmeb-1202	255	2	)	)	PUNCT
ajbmeb-1202	255	3	the	the	DET
ajbmeb-1202	255	4	field	field	NOUN
ajbmeb-1202	255	5	results	result	NOUN
ajbmeb-1202	255	6	of	of	ADP
ajbmeb-1202	255	7	the	the	DET
ajbmeb-1202	255	8	path	path	NOUN
ajbmeb-1202	255	9	analysis	analysis	NOUN
ajbmeb-1202	255	10	showed	show	VERB
ajbmeb-1202	255	11	that	that	SCONJ
ajbmeb-1202	255	12	there	there	PRON
ajbmeb-1202	255	13	is	be	VERB
ajbmeb-1202	255	14	an	an	DET
ajbmeb-1202	255	15	impact	impact	NOUN
ajbmeb-1202	255	16	of	of	ADP
ajbmeb-1202	255	17	electronic	electronic	ADJ
ajbmeb-1202	255	18	auditing	auditing	NOUN
ajbmeb-1202	255	19	in	in	ADP
ajbmeb-1202	255	20	its	its	PRON
ajbmeb-1202	255	21	dimensions	dimension	NOUN
ajbmeb-1202	255	22	(	(	PUNCT
ajbmeb-1202	255	23	efficiency	efficiency	NOUN
ajbmeb-1202	255	24	and	and	CCONJ
ajbmeb-1202	255	25	effectiveness	effectiveness	NOUN
ajbmeb-1202	255	26	,	,	PUNCT
ajbmeb-1202	255	27	validity	validity	NOUN
ajbmeb-1202	255	28	and	and	CCONJ
ajbmeb-1202	255	29	accuracy	accuracy	NOUN
ajbmeb-1202	255	30	)	)	PUNCT
ajbmeb-1202	255	31	on	on	ADP
ajbmeb-1202	255	32	auditing	auditing	NOUN
ajbmeb-1202	255	33	strategies	strategy	NOUN
ajbmeb-1202	255	34	through	through	ADP
ajbmeb-1202	255	35	knowledge	knowledge	NOUN
ajbmeb-1202	255	36	transfer	transfer	NOUN
ajbmeb-1202	255	37	.	.	PUNCT
ajbmeb-1202	256	1	while	while	SCONJ
ajbmeb-1202	256	2	the	the	DET
ajbmeb-1202	256	3	results	result	NOUN
ajbmeb-1202	256	4	showed	show	VERB
ajbmeb-1202	256	5	that	that	SCONJ
ajbmeb-1202	256	6	there	there	PRON
ajbmeb-1202	256	7	was	be	VERB
ajbmeb-1202	256	8	no	no	DET
ajbmeb-1202	256	9	effect	effect	NOUN
ajbmeb-1202	256	10	of	of	ADP
ajbmeb-1202	256	11	electronic	electronic	ADJ
ajbmeb-1202	256	12	auditing	auditing	NOUN
ajbmeb-1202	256	13	on	on	ADP
ajbmeb-1202	256	14	the	the	DET
ajbmeb-1202	256	15	level	level	NOUN
ajbmeb-1202	256	16	of	of	ADP
ajbmeb-1202	256	17	the	the	DET
ajbmeb-1202	256	18	dimension	dimension	NOUN
ajbmeb-1202	256	19	(	(	PUNCT
ajbmeb-1202	256	20	guarantee	guarantee	NOUN
ajbmeb-1202	256	21	and	and	CCONJ
ajbmeb-1202	256	22	reliability	reliability	NOUN
ajbmeb-1202	256	23	)	)	PUNCT
ajbmeb-1202	256	24	in	in	ADP
ajbmeb-1202	256	25	auditing	auditing	NOUN
ajbmeb-1202	256	26	strategies	strategy	NOUN
ajbmeb-1202	256	27	through	through	ADP
ajbmeb-1202	256	28	knowledge	knowledge	NOUN
ajbmeb-1202	256	29	transfer	transfer	NOUN
ajbmeb-1202	256	30	.	.	PUNCT
ajbmeb-1202	257	1	5	5	X
ajbmeb-1202	257	2	)	)	PUNCT
ajbmeb-1202	257	3	the	the	DET
ajbmeb-1202	257	4	field	field	NOUN
ajbmeb-1202	257	5	results	result	NOUN
ajbmeb-1202	257	6	of	of	ADP
ajbmeb-1202	257	7	the	the	DET
ajbmeb-1202	257	8	path	path	NOUN
ajbmeb-1202	257	9	analysis	analysis	NOUN
ajbmeb-1202	257	10	showed	show	VERB
ajbmeb-1202	257	11	that	that	SCONJ
ajbmeb-1202	257	12	there	there	PRON
ajbmeb-1202	257	13	is	be	VERB
ajbmeb-1202	257	14	an	an	DET
ajbmeb-1202	257	15	impact	impact	NOUN
ajbmeb-1202	257	16	of	of	ADP
ajbmeb-1202	257	17	electronic	electronic	ADJ
ajbmeb-1202	257	18	auditing	auditing	NOUN
ajbmeb-1202	257	19	in	in	ADP
ajbmeb-1202	257	20	its	its	PRON
ajbmeb-1202	257	21	dimensions	dimension	NOUN
ajbmeb-1202	257	22	(	(	PUNCT
ajbmeb-1202	257	23	efficiency	efficiency	NOUN
ajbmeb-1202	257	24	and	and	CCONJ
ajbmeb-1202	257	25	effectiveness	effectiveness	NOUN
ajbmeb-1202	257	26	,	,	PUNCT
ajbmeb-1202	257	27	validity	validity	NOUN
ajbmeb-1202	257	28	and	and	CCONJ
ajbmeb-1202	257	29	accuracy	accuracy	NOUN
ajbmeb-1202	257	30	)	)	PUNCT
ajbmeb-1202	257	31	on	on	ADP
ajbmeb-1202	257	32	auditing	auditing	NOUN
ajbmeb-1202	257	33	strategies	strategy	NOUN
ajbmeb-1202	257	34	through	through	ADP
ajbmeb-1202	257	35	the	the	DET
ajbmeb-1202	257	36	quality	quality	NOUN
ajbmeb-1202	257	37	of	of	ADP
ajbmeb-1202	257	38	auditing	auditing	NOUN
ajbmeb-1202	257	39	service	service	NOUN
ajbmeb-1202	257	40	.	.	PUNCT
ajbmeb-1202	258	1	while	while	SCONJ
ajbmeb-1202	258	2	the	the	DET
ajbmeb-1202	258	3	results	result	NOUN
ajbmeb-1202	258	4	showed	show	VERB
ajbmeb-1202	258	5	that	that	SCONJ
ajbmeb-1202	258	6	there	there	PRON
ajbmeb-1202	258	7	was	be	VERB
ajbmeb-1202	258	8	no	no	DET
ajbmeb-1202	258	9	effect	effect	NOUN
ajbmeb-1202	258	10	of	of	ADP
ajbmeb-1202	258	11	electronic	electronic	ADJ
ajbmeb-1202	258	12	auditing	auditing	NOUN
ajbmeb-1202	258	13	on	on	ADP
ajbmeb-1202	258	14	the	the	DET
ajbmeb-1202	258	15	level	level	NOUN
ajbmeb-1202	258	16	of	of	ADP
ajbmeb-1202	258	17	the	the	DET
ajbmeb-1202	258	18	dimension	dimension	NOUN
ajbmeb-1202	258	19	(	(	PUNCT
ajbmeb-1202	258	20	guarantee	guarantee	NOUN
ajbmeb-1202	258	21	and	and	CCONJ
ajbmeb-1202	258	22	reliability	reliability	NOUN
ajbmeb-1202	258	23	)	)	PUNCT
ajbmeb-1202	258	24	in	in	ADP
ajbmeb-1202	258	25	the	the	DET
ajbmeb-1202	258	26	auditing	auditing	NOUN
ajbmeb-1202	258	27	strategies	strategy	NOUN
ajbmeb-1202	258	28	through	through	ADP
ajbmeb-1202	258	29	the	the	DET
ajbmeb-1202	258	30	quality	quality	NOUN
ajbmeb-1202	258	31	of	of	ADP
ajbmeb-1202	258	32	the	the	DET
ajbmeb-1202	258	33	auditing	auditing	NOUN
ajbmeb-1202	258	34	service	service	NOUN
ajbmeb-1202	258	35	.	.	PUNCT
ajbmeb-1202	259	1	recommendations	recommendation	NOUN
ajbmeb-1202	259	2	:	:	PUNCT
ajbmeb-1202	259	3	1	1	X
ajbmeb-1202	259	4	)	)	PUNCT
ajbmeb-1202	259	5	it	it	PRON
ajbmeb-1202	259	6	is	be	AUX
ajbmeb-1202	259	7	important	important	ADJ
ajbmeb-1202	259	8	to	to	PART
ajbmeb-1202	259	9	focus	focus	VERB
ajbmeb-1202	259	10	on	on	ADP
ajbmeb-1202	259	11	the	the	DET
ajbmeb-1202	259	12	electronic	electronic	ADJ
ajbmeb-1202	259	13	audit	audit	NOUN
ajbmeb-1202	259	14	system	system	NOUN
ajbmeb-1202	259	15	,	,	PUNCT
ajbmeb-1202	259	16	which	which	PRON
ajbmeb-1202	259	17	has	have	AUX
ajbmeb-1202	259	18	become	become	VERB
ajbmeb-1202	259	19	an	an	DET
ajbmeb-1202	259	20	indispensable	indispensable	ADJ
ajbmeb-1202	259	21	necessity	necessity	NOUN
ajbmeb-1202	259	22	to	to	PART
ajbmeb-1202	259	23	advance	advance	VERB
ajbmeb-1202	259	24	the	the	DET
ajbmeb-1202	259	25	audit	audit	NOUN
ajbmeb-1202	259	26	process	process	NOUN
ajbmeb-1202	259	27	and	and	CCONJ
ajbmeb-1202	259	28	its	its	PRON
ajbmeb-1202	259	29	entry	entry	NOUN
ajbmeb-1202	259	30	into	into	ADP
ajbmeb-1202	259	31	the	the	DET
ajbmeb-1202	259	32	age	age	NOUN
ajbmeb-1202	259	33	of	of	ADP
ajbmeb-1202	259	34	technology	technology	NOUN
ajbmeb-1202	259	35	.	.	PUNCT
ajbmeb-1202	260	1	2	2	X
ajbmeb-1202	260	2	)	)	PUNCT
ajbmeb-1202	260	3	the	the	DET
ajbmeb-1202	260	4	existence	existence	NOUN
ajbmeb-1202	260	5	of	of	ADP
ajbmeb-1202	260	6	accurate	accurate	ADJ
ajbmeb-1202	260	7	security	security	NOUN
ajbmeb-1202	260	8	and	and	CCONJ
ajbmeb-1202	260	9	control	control	NOUN
ajbmeb-1202	260	10	over	over	ADP
ajbmeb-1202	260	11	information	information	NOUN
ajbmeb-1202	260	12	resources	resource	NOUN
ajbmeb-1202	260	13	related	relate	VERB
ajbmeb-1202	260	14	to	to	ADP
ajbmeb-1202	260	15	the	the	DET
ajbmeb-1202	260	16	company	company	NOUN
ajbmeb-1202	260	17	must	must	AUX
ajbmeb-1202	260	18	be	be	AUX
ajbmeb-1202	260	19	a	a	DET
ajbmeb-1202	260	20	priority	priority	NOUN
ajbmeb-1202	260	21	for	for	ADP
ajbmeb-1202	260	22	senior	senior	ADJ
ajbmeb-1202	260	23	management	management	NOUN
ajbmeb-1202	260	24	,	,	PUNCT
ajbmeb-1202	260	25	and	and	CCONJ
ajbmeb-1202	260	26	although	although	SCONJ
ajbmeb-1202	260	27	the	the	DET
ajbmeb-1202	260	28	objectives	objective	NOUN
ajbmeb-1202	260	29	of	of	ADP
ajbmeb-1202	260	30	control	control	NOUN
ajbmeb-1202	260	31	remained	remain	VERB
ajbmeb-1202	260	32	similar	similar	ADJ
ajbmeb-1202	260	33	in	in	ADP
ajbmeb-1202	260	34	light	light	NOUN
ajbmeb-1202	260	35	of	of	ADP
ajbmeb-1202	260	36	the	the	DET
ajbmeb-1202	260	37	use	use	NOUN
ajbmeb-1202	260	38	of	of	ADP
ajbmeb-1202	260	39	information	information	NOUN
ajbmeb-1202	260	40	technology	technology	NOUN
ajbmeb-1202	260	41	,	,	PUNCT
ajbmeb-1202	260	42	the	the	DET
ajbmeb-1202	260	43	methods	method	NOUN
ajbmeb-1202	260	44	of	of	ADP
ajbmeb-1202	260	45	control	control	NOUN
ajbmeb-1202	260	46	and	and	CCONJ
ajbmeb-1202	260	47	security	security	NOUN
ajbmeb-1202	260	48	have	have	AUX
ajbmeb-1202	260	49	changed	change	VERB
ajbmeb-1202	260	50	fundamentally	fundamentally	ADV
ajbmeb-1202	260	51	in	in	ADP
ajbmeb-1202	260	52	light	light	NOUN
ajbmeb-1202	260	53	of	of	ADP
ajbmeb-1202	260	54	developments	development	NOUN
ajbmeb-1202	260	55	in	in	ADP
ajbmeb-1202	260	56	electronic	electronic	ADJ
ajbmeb-1202	260	57	commerce	commerce	NOUN
ajbmeb-1202	260	58	and	and	CCONJ
ajbmeb-1202	260	59	information	information	NOUN
ajbmeb-1202	260	60	technology	technology	NOUN
ajbmeb-1202	260	61	.	.	PUNCT
ajbmeb-1202	261	1	3	3	X
ajbmeb-1202	261	2	)	)	PUNCT
ajbmeb-1202	261	3	the	the	DET
ajbmeb-1202	261	4	auditor	auditor	NOUN
ajbmeb-1202	261	5	in	in	ADP
ajbmeb-1202	261	6	the	the	DET
ajbmeb-1202	261	7	company	company	NOUN
ajbmeb-1202	261	8	should	should	AUX
ajbmeb-1202	261	9	be	be	AUX
ajbmeb-1202	261	10	qualified	qualified	ADJ
ajbmeb-1202	261	11	to	to	PART
ajbmeb-1202	261	12	understand	understand	VERB
ajbmeb-1202	261	13	the	the	DET
ajbmeb-1202	261	14	standards	standard	NOUN
ajbmeb-1202	261	15	,	,	PUNCT
ajbmeb-1202	261	16	and	and	CCONJ
ajbmeb-1202	261	17	competent	competent	ADJ
ajbmeb-1202	261	18	to	to	PART
ajbmeb-1202	261	19	know	know	VERB
ajbmeb-1202	261	20	the	the	DET
ajbmeb-1202	261	21	type	type	NOUN
ajbmeb-1202	261	22	and	and	CCONJ
ajbmeb-1202	261	23	size	size	NOUN
ajbmeb-1202	261	24	of	of	ADP
ajbmeb-1202	261	25	evidence	evidence	NOUN
ajbmeb-1202	261	26	to	to	PART
ajbmeb-1202	261	27	be	be	AUX
ajbmeb-1202	261	28	obtained	obtain	VERB
ajbmeb-1202	261	29	,	,	PUNCT
ajbmeb-1202	261	30	as	as	ADV
ajbmeb-1202	261	31	well	well	ADV
ajbmeb-1202	261	32	as	as	ADP
ajbmeb-1202	261	33	enjoy	enjoy	VERB
ajbmeb-1202	261	34	mental	mental	ADJ
ajbmeb-1202	261	35	and	and	CCONJ
ajbmeb-1202	261	36	material	material	ADJ
ajbmeb-1202	261	37	independence	independence	NOUN
ajbmeb-1202	261	38	.	.	PUNCT
ajbmeb-1202	262	1	4	4	X
ajbmeb-1202	262	2	)	)	PUNCT
ajbmeb-1202	262	3	setting	set	VERB
ajbmeb-1202	262	4	several	several	ADJ
ajbmeb-1202	262	5	professional	professional	ADJ
ajbmeb-1202	262	6	standards	standard	NOUN
ajbmeb-1202	262	7	that	that	PRON
ajbmeb-1202	262	8	direct	direct	ADJ
ajbmeb-1202	262	9	and	and	CCONJ
ajbmeb-1202	262	10	regulate	regulate	VERB
ajbmeb-1202	262	11	methods	method	NOUN
ajbmeb-1202	262	12	of	of	ADP
ajbmeb-1202	262	13	dealing	deal	VERB
ajbmeb-1202	262	14	with	with	ADP
ajbmeb-1202	262	15	these	these	DET
ajbmeb-1202	262	16	systems	system	NOUN
ajbmeb-1202	262	17	while	while	SCONJ
ajbmeb-1202	262	18	auditing	audit	VERB
ajbmeb-1202	262	19	the	the	DET
ajbmeb-1202	262	20	information	information	NOUN
ajbmeb-1202	262	21	technology	technology	NOUN
ajbmeb-1202	262	22	environment	environment	NOUN
ajbmeb-1202	262	23	in	in	ADP
ajbmeb-1202	262	24	companies	company	NOUN
ajbmeb-1202	262	25	.	.	PUNCT
ajbmeb-1202	263	1	5	5	X
ajbmeb-1202	263	2	)	)	PUNCT
ajbmeb-1202	263	3	work	work	NOUN
ajbmeb-1202	263	4	on	on	ADP
ajbmeb-1202	263	5	preparing	prepare	VERB
ajbmeb-1202	263	6	a	a	DET
ajbmeb-1202	263	7	list	list	NOUN
ajbmeb-1202	263	8	of	of	ADP
ajbmeb-1202	263	9	outputs	output	NOUN
ajbmeb-1202	263	10	in	in	ADP
ajbmeb-1202	263	11	sufficient	sufficient	ADJ
ajbmeb-1202	263	12	detail	detail	NOUN
ajbmeb-1202	263	13	to	to	PART
ajbmeb-1202	263	14	enable	enable	VERB
ajbmeb-1202	263	15	the	the	DET
ajbmeb-1202	263	16	auditor	auditor	NOUN
ajbmeb-1202	263	17	to	to	PART
ajbmeb-1202	263	18	track	track	VERB
ajbmeb-1202	263	19	individual	individual	ADJ
ajbmeb-1202	263	20	financial	financial	ADJ
ajbmeb-1202	263	21	operations	operation	NOUN
ajbmeb-1202	263	22	from	from	ADP
ajbmeb-1202	263	23	the	the	DET
ajbmeb-1202	263	24	original	original	ADJ
ajbmeb-1202	263	25	documents	document	NOUN
ajbmeb-1202	263	26	to	to	ADP
ajbmeb-1202	263	27	the	the	DET
ajbmeb-1202	263	28	outputs	output	NOUN
ajbmeb-1202	263	29	and	and	CCONJ
ajbmeb-1202	263	30	vice	vice	NOUN
ajbmeb-1202	263	31	versa	versa	ADV
ajbmeb-1202	263	32	.	.	PUNCT
ajbmeb-1202	264	1	in	in	ADP
ajbmeb-1202	264	2	other	other	ADJ
ajbmeb-1202	264	3	words	word	NOUN
ajbmeb-1202	264	4	,	,	PUNCT
ajbmeb-1202	264	5	the	the	DET
ajbmeb-1202	264	6	auditor	auditor	NOUN
ajbmeb-1202	264	7	must	must	AUX
ajbmeb-1202	264	8	be	be	AUX
ajbmeb-1202	264	9	able	able	ADJ
ajbmeb-1202	264	10	to	to	PART
ajbmeb-1202	264	11	track	track	VERB
ajbmeb-1202	264	12	the	the	DET
ajbmeb-1202	264	13	flow	flow	NOUN
ajbmeb-1202	264	14	of	of	ADP
ajbmeb-1202	264	15	financial	financial	ADJ
ajbmeb-1202	264	16	operations	operation	NOUN
ajbmeb-1202	264	17	from	from	ADP
ajbmeb-1202	264	18	the	the	DET
ajbmeb-1202	264	19	original	original	ADJ
ajbmeb-1202	264	20	documents	document	NOUN
ajbmeb-1202	264	21	forward	forward	ADV
ajbmeb-1202	264	22	american	american	ADJ
ajbmeb-1202	264	23	journal	journal	PROPN
ajbmeb-1202	264	24	of	of	ADP
ajbmeb-1202	264	25	business	business	NOUN
ajbmeb-1202	264	26	management	management	NOUN
ajbmeb-1202	264	27	,	,	PUNCT
ajbmeb-1202	264	28	economics	economic	NOUN
ajbmeb-1202	264	29	and	and	CCONJ
ajbmeb-1202	264	30	banking	banking	NOUN
ajbmeb-1202	264	31	volume	volume	NOUN
ajbmeb-1202	264	32	16	16	NUM
ajbmeb-1202	264	33	sep	sep	PROPN
ajbmeb-1202	264	34	,	,	PUNCT
ajbmeb-1202	264	35	2023	2023	NUM
ajbmeb-1202	264	36	p	p	NOUN
ajbmeb-1202	264	37	a	a	DET
ajbmeb-1202	264	38	g	g	NOUN
ajbmeb-1202	264	39	e	e	NOUN
ajbmeb-1202	264	40	|	|	ADV
ajbmeb-1202	264	41	114	114	NUM
ajbmeb-1202	264	42	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	264	43	through	through	ADP
ajbmeb-1202	264	44	the	the	DET
ajbmeb-1202	264	45	audit	audit	NOUN
ajbmeb-1202	264	46	trail	trail	NOUN
ajbmeb-1202	264	47	to	to	ADP
ajbmeb-1202	264	48	the	the	DET
ajbmeb-1202	264	49	general	general	ADJ
ajbmeb-1202	264	50	ledger	ledger	NOUN
ajbmeb-1202	264	51	with	with	ADP
ajbmeb-1202	264	52	a	a	DET
ajbmeb-1202	264	53	move	move	NOUN
ajbmeb-1202	264	54	in	in	ADP
ajbmeb-1202	264	55	the	the	DET
ajbmeb-1202	264	56	opposite	opposite	ADJ
ajbmeb-1202	264	57	direction	direction	NOUN
ajbmeb-1202	264	58	.	.	PUNCT
ajbmeb-1202	265	1	from	from	ADP
ajbmeb-1202	265	2	the	the	DET
ajbmeb-1202	265	3	general	general	ADJ
ajbmeb-1202	265	4	ledger	ledger	NOUN
ajbmeb-1202	265	5	back	back	ADV
ajbmeb-1202	265	6	to	to	ADP
ajbmeb-1202	265	7	the	the	DET
ajbmeb-1202	265	8	original	original	ADJ
ajbmeb-1202	265	9	documents	document	NOUN
ajbmeb-1202	265	10	.	.	PUNCT
ajbmeb-1202	266	1	references	reference	NOUN
ajbmeb-1202	266	2	1	1	NUM
ajbmeb-1202	266	3	.	.	PUNCT
ajbmeb-1202	266	4	abbas	abbas	PROPN
ajbmeb-1202	266	5	,	,	PUNCT
ajbmeb-1202	266	6	qaisar	qaisar	PROPN
ajbmeb-1202	266	7	,	,	PUNCT
ajbmeb-1202	266	8	&	&	CCONJ
ajbmeb-1202	266	9	iqbal	iqbal	PROPN
ajbmeb-1202	266	10	,	,	PUNCT
ajbmeb-1202	266	11	javid	javid	PROPN
ajbmeb-1202	266	12	,	,	PUNCT
ajbmeb-1202	266	13	(	(	PUNCT
ajbmeb-1202	266	14	2021	2021	NUM
ajbmeb-1202	266	15	)	)	PUNCT
ajbmeb-1202	266	16	,	,	PUNCT
ajbmeb-1202	266	17	“	"	PUNCT
ajbmeb-1202	266	18	internal	internal	ADJ
ajbmeb-1202	266	19	control	control	NOUN
ajbmeb-1202	266	20	system	system	NOUN
ajbmeb-1202	266	21	:	:	PUNCT
ajbmeb-1202	266	22	analyzing	analyze	VERB
ajbmeb-1202	266	23	theoretical	theoretical	ADJ
ajbmeb-1202	266	24	perspective	perspective	NOUN
ajbmeb-1202	266	25	and	and	CCONJ
ajbmeb-1202	266	26	practices	practice	NOUN
ajbmeb-1202	266	27	”	"	PUNCT
ajbmeb-1202	266	28	,	,	PUNCT
ajbmeb-1202	266	29	middle	middle	ADJ
ajbmeb-1202	266	30	-	-	PUNCT
ajbmeb-1202	266	31	east	east	NOUN
ajbmeb-1202	266	32	journal	journal	NOUN
ajbmeb-1202	266	33	of	of	ADP
ajbmeb-1202	266	34	scientific	scientific	ADJ
ajbmeb-1202	266	35	research	research	NOUN
ajbmeb-1202	266	36	,	,	PUNCT
ajbmeb-1202	266	37	vol	vol	NOUN
ajbmeb-1202	266	38	.	.	PROPN
ajbmeb-1202	266	39	12	12	NUM
ajbmeb-1202	266	40	,	,	PUNCT
ajbmeb-1202	266	41	no.4	no.4	PROPN
ajbmeb-1202	266	42	,	,	PUNCT
ajbmeb-1202	266	43	pp	pp	X
ajbmeb-1202	266	44	.	.	PUNCT
ajbmeb-1202	267	1	533	533	NUM
ajbmeb-1202	267	2	.	.	NOUN
ajbmeb-1202	268	1	2	2	NUM
ajbmeb-1202	268	2	.	.	NUM
ajbmeb-1202	268	3	abdol	abdol	NOUN
ajbmeb-1202	268	4	mohammadi	mohammadi	NOUN
ajbmeb-1202	268	5	,	,	PUNCT
ajbmeb-1202	268	6	m.	m.	NOUN
ajbmeb-1202	268	7	,	,	PUNCT
ajbmeb-1202	268	8	(	(	PUNCT
ajbmeb-1202	268	9	2021	2021	NUM
ajbmeb-1202	268	10	)	)	PUNCT
ajbmeb-1202	268	11	,	,	PUNCT
ajbmeb-1202	268	12	“	"	PUNCT
ajbmeb-1202	268	13	correlates	correlate	VERB
ajbmeb-1202	268	14	of	of	ADP
ajbmeb-1202	268	15	cosourcing	cosource	VERB
ajbmeb-1202	268	16	outsourcing	outsourcing	NOUN
ajbmeb-1202	268	17	of	of	ADP
ajbmeb-1202	268	18	internal	internal	ADJ
ajbmeb-1202	268	19	audit	audit	NOUN
ajbmeb-1202	268	20	activities	activity	NOUN
ajbmeb-1202	268	21	auditing	audit	VERB
ajbmeb-1202	268	22	”	"	PUNCT
ajbmeb-1202	268	23	,	,	PUNCT
ajbmeb-1202	268	24	a	a	DET
ajbmeb-1202	268	25	journal	journal	NOUN
ajbmeb-1202	268	26	of	of	ADP
ajbmeb-1202	268	27	practice	practice	NOUN
ajbmeb-1202	268	28	&	&	CCONJ
ajbmeb-1202	268	29	theory	theory	NOUN
ajbmeb-1202	268	30	,	,	PUNCT
ajbmeb-1202	268	31	vol	vol	NOUN
ajbmeb-1202	268	32	.	.	PROPN
ajbmeb-1202	268	33	23	23	NUM
ajbmeb-1202	268	34	,	,	PUNCT
ajbmeb-1202	268	35	no.3	no.3	VERB
ajbmeb-1202	268	36	,	,	PUNCT
ajbmeb-1202	268	37	pp	pp	X
ajbmeb-1202	268	38	.	.	PUNCT
ajbmeb-1202	269	1	72	72	NUM
ajbmeb-1202	269	2	.	.	X
ajbmeb-1202	270	1	3	3	X
ajbmeb-1202	270	2	.	.	X
ajbmeb-1202	270	3	abdolmohammadi	abdolmohammadi	NOUN
ajbmeb-1202	270	4	,	,	PUNCT
ajbmeb-1202	270	5	m.	m.	NOUN
ajbmeb-1202	270	6	,	,	PUNCT
ajbmeb-1202	270	7	(	(	PUNCT
ajbmeb-1202	270	8	2013	2013	NUM
ajbmeb-1202	270	9	)	)	PUNCT
ajbmeb-1202	270	10	,	,	PUNCT
ajbmeb-1202	270	11	“	"	PUNCT
ajbmeb-1202	270	12	correlates	correlate	VERB
ajbmeb-1202	270	13	of	of	ADP
ajbmeb-1202	270	14	cosourcing	cosource	VERB
ajbmeb-1202	270	15	/	/	SYM
ajbmeb-1202	270	16	outsourcing	outsourcing	NOUN
ajbmeb-1202	270	17	of	of	ADP
ajbmeb-1202	270	18	internal	internal	ADJ
ajbmeb-1202	270	19	audit	audit	NOUN
ajbmeb-1202	270	20	activities	activity	NOUN
ajbmeb-1202	270	21	.	.	PUNCT
ajbmeb-1202	271	1	auditing	audit	VERB
ajbmeb-1202	271	2	”	"	PUNCT
ajbmeb-1202	271	3	,	,	PUNCT
ajbmeb-1202	271	4	a	a	DET
ajbmeb-1202	271	5	journal	journal	NOUN
ajbmeb-1202	271	6	of	of	ADP
ajbmeb-1202	271	7	practice	practice	NOUN
ajbmeb-1202	271	8	&	&	CCONJ
ajbmeb-1202	271	9	theory	theory	NOUN
ajbmeb-1202	271	10	,	,	PUNCT
ajbmeb-1202	271	11	vol	vol	NOUN
ajbmeb-1202	271	12	.	.	PROPN
ajbmeb-1202	271	13	23	23	NUM
ajbmeb-1202	271	14	,	,	PUNCT
ajbmeb-1202	271	15	no.3	no.3	VERB
ajbmeb-1202	271	16	,	,	PUNCT
ajbmeb-1202	271	17	pp	pp	CCONJ
ajbmeb-1202	271	18	:	:	PUNCT
ajbmeb-1202	271	19	72	72	NUM
ajbmeb-1202	271	20	.	.	NOUN
ajbmeb-1202	271	21	4	4	X
ajbmeb-1202	271	22	.	.	X
ajbmeb-1202	271	23	abdullah	abdullah	PROPN
ajbmeb-1202	271	24	mohammad	mohammad	PROPN
ajbmeb-1202	271	25	&	&	CCONJ
ajbmeb-1202	271	26	fares	fare	NOUN
ajbmeb-1202	271	27	,	,	PUNCT
ajbmeb-1202	271	28	(	(	PUNCT
ajbmeb-1202	271	29	2016	2016	NUM
ajbmeb-1202	271	30	)	)	PUNCT
ajbmeb-1202	271	31	,	,	PUNCT
ajbmeb-1202	271	32	"	"	PUNCT
ajbmeb-1202	271	33	the	the	DET
ajbmeb-1202	271	34	effect	effect	NOUN
ajbmeb-1202	271	35	of	of	ADP
ajbmeb-1202	271	36	electronic	electronic	ADJ
ajbmeb-1202	271	37	auditing	auditing	NOUN
ajbmeb-1202	271	38	in	in	ADP
ajbmeb-1202	271	39	reducing	reduce	VERB
ajbmeb-1202	271	40	the	the	DET
ajbmeb-1202	271	41	burden	burden	NOUN
ajbmeb-1202	271	42	of	of	ADP
ajbmeb-1202	271	43	electronic	electronic	ADJ
ajbmeb-1202	271	44	environment	environment	NOUN
ajbmeb-1202	271	45	complexity	complexity	NOUN
ajbmeb-1202	271	46	of	of	ADP
ajbmeb-1202	271	47	accounting	accounting	NOUN
ajbmeb-1202	271	48	information	information	NOUN
ajbmeb-1202	271	49	system	system	NOUN
ajbmeb-1202	271	50	on	on	ADP
ajbmeb-1202	271	51	the	the	DET
ajbmeb-1202	271	52	auditor	auditor	NOUN
ajbmeb-1202	271	53	"	"	PUNCT
ajbmeb-1202	271	54	,	,	PUNCT
ajbmeb-1202	271	55	research	research	NOUN
ajbmeb-1202	271	56	journal	journal	NOUN
ajbmeb-1202	271	57	of	of	ADP
ajbmeb-1202	271	58	finance	finance	NOUN
ajbmeb-1202	271	59	and	and	CCONJ
ajbmeb-1202	271	60	accounting	account	VERB
ajbmeb-1202	271	61	7(14):178	7(14):178	NUM
ajbmeb-1202	271	62	.	.	PUNCT
ajbmeb-1202	272	1	5	5	NUM
ajbmeb-1202	272	2	.	.	X
ajbmeb-1202	272	3	abdullahi	abdullahi	PROPN
ajbmeb-1202	272	4	m.	m.	PROPN
ajbmeb-1202	272	5	,	,	PUNCT
ajbmeb-1202	272	6	sallau	sallau	VERB
ajbmeb-1202	272	7	,	,	PUNCT
ajbmeb-1202	272	8	a.	a.	NOUN
ajbmeb-1202	272	9	s	s	PROPN
ajbmeb-1202	272	10	,	,	PUNCT
ajbmeb-1202	272	11	(	(	PUNCT
ajbmeb-1202	272	12	2019	2019	NUM
ajbmeb-1202	272	13	)	)	PUNCT
ajbmeb-1202	272	14	,	,	PUNCT
ajbmeb-1202	272	15	“	"	PUNCT
ajbmeb-1202	272	16	benefits	benefit	NOUN
ajbmeb-1202	272	17	and	and	CCONJ
ajbmeb-1202	272	18	challenges	challenge	NOUN
ajbmeb-1202	272	19	of	of	ADP
ajbmeb-1202	272	20	outsourcing	outsource	VERB
ajbmeb-1202	272	21	on	on	ADP
ajbmeb-1202	272	22	service	service	NOUN
ajbmeb-1202	272	23	delivery	delivery	NOUN
ajbmeb-1202	272	24	:	:	PUNCT
ajbmeb-1202	273	1	lessons	lesson	NOUN
ajbmeb-1202	273	2	for	for	ADP
ajbmeb-1202	273	3	nigerian	nigerian	ADJ
ajbmeb-1202	273	4	public	public	ADJ
ajbmeb-1202	273	5	organisations	organisation	NOUN
ajbmeb-1202	273	6	”	"	PUNCT
ajbmeb-1202	273	7	,	,	PUNCT
ajbmeb-1202	273	8	university	university	NOUN
ajbmeb-1202	273	9	of	of	ADP
ajbmeb-1202	273	10	port	port	PROPN
ajbmeb-1202	273	11	harcourt	harcourt	PROPN
ajbmeb-1202	273	12	journal	journal	PROPN
ajbmeb-1202	273	13	of	of	ADP
ajbmeb-1202	273	14	management	management	NOUN
ajbmeb-1202	273	15	,	,	PUNCT
ajbmeb-1202	273	16	4(4	4(4	NUM
ajbmeb-1202	273	17	)	)	PUNCT
ajbmeb-1202	273	18	.	.	PUNCT
ajbmeb-1202	274	1	6	6	X
ajbmeb-1202	274	2	.	.	X
ajbmeb-1202	274	3	abdullatif	abdullatif	PROPN
ajbmeb-1202	274	4	,	,	PUNCT
ajbmeb-1202	274	5	m.	m.	NOUN
ajbmeb-1202	274	6	,	,	PUNCT
ajbmeb-1202	274	7	&	&	CCONJ
ajbmeb-1202	274	8	kawuq	kawuq	PROPN
ajbmeb-1202	274	9	,	,	PUNCT
ajbmeb-1202	274	10	s	s	PROPN
ajbmeb-1202	274	11	,	,	PUNCT
ajbmeb-1202	274	12	(	(	PUNCT
ajbmeb-1202	274	13	2015	2015	NUM
ajbmeb-1202	274	14	)	)	PUNCT
ajbmeb-1202	274	15	,	,	PUNCT
ajbmeb-1202	274	16	“	"	PUNCT
ajbmeb-1202	274	17	the	the	DET
ajbmeb-1202	274	18	role	role	NOUN
ajbmeb-1202	274	19	of	of	ADP
ajbmeb-1202	274	20	internal	internal	ADJ
ajbmeb-1202	274	21	auditing	auditing	NOUN
ajbmeb-1202	274	22	in	in	ADP
ajbmeb-1202	274	23	risk	risk	NOUN
ajbmeb-1202	274	24	management	management	NOUN
ajbmeb-1202	274	25	:	:	PUNCT
ajbmeb-1202	274	26	evidence	evidence	NOUN
ajbmeb-1202	274	27	from	from	ADP
ajbmeb-1202	274	28	banks	bank	NOUN
ajbmeb-1202	274	29	in	in	ADP
ajbmeb-1202	274	30	jordan	jordan	PROPN
ajbmeb-1202	274	31	”	"	PUNCT
ajbmeb-1202	274	32	,	,	PUNCT
ajbmeb-1202	274	33	journal	journal	NOUN
ajbmeb-1202	274	34	of	of	ADP
ajbmeb-1202	274	35	economic	economic	ADJ
ajbmeb-1202	274	36	and	and	CCONJ
ajbmeb-1202	274	37	administrative	administrative	ADJ
ajbmeb-1202	274	38	sciences	science	NOUN
ajbmeb-1202	274	39	,	,	PUNCT
ajbmeb-1202	274	40	31(1	31(1	NUM
ajbmeb-1202	274	41	)	)	PUNCT
ajbmeb-1202	274	42	,	,	PUNCT
ajbmeb-1202	274	43	34	34	NUM
ajbmeb-1202	274	44	.	.	NOUN
ajbmeb-1202	274	45	7	7	NUM
ajbmeb-1202	274	46	.	.	NUM
ajbmeb-1202	274	47	abdullatif	abdullatif	PROPN
ajbmeb-1202	274	48	,	,	PUNCT
ajbmeb-1202	274	49	m.	m.	NOUN
ajbmeb-1202	274	50	,	,	PUNCT
ajbmeb-1202	274	51	&	&	CCONJ
ajbmeb-1202	274	52	kawuq	kawuq	PROPN
ajbmeb-1202	274	53	,	,	PUNCT
ajbmeb-1202	274	54	s	s	PROPN
ajbmeb-1202	274	55	,	,	PUNCT
ajbmeb-1202	274	56	(	(	PUNCT
ajbmeb-1202	274	57	2020	2020	NUM
ajbmeb-1202	274	58	)	)	PUNCT
ajbmeb-1202	274	59	,	,	PUNCT
ajbmeb-1202	274	60	“	"	PUNCT
ajbmeb-1202	274	61	the	the	DET
ajbmeb-1202	274	62	role	role	NOUN
ajbmeb-1202	274	63	of	of	ADP
ajbmeb-1202	274	64	internal	internal	ADJ
ajbmeb-1202	274	65	auditing	auditing	NOUN
ajbmeb-1202	274	66	in	in	ADP
ajbmeb-1202	274	67	risk	risk	NOUN
ajbmeb-1202	274	68	management	management	NOUN
ajbmeb-1202	274	69	:	:	PUNCT
ajbmeb-1202	274	70	evidence	evidence	NOUN
ajbmeb-1202	274	71	from	from	ADP
ajbmeb-1202	274	72	banks	bank	NOUN
ajbmeb-1202	274	73	in	in	ADP
ajbmeb-1202	274	74	jordan	jordan	PROPN
ajbmeb-1202	274	75	”	"	PUNCT
ajbmeb-1202	274	76	,	,	PUNCT
ajbmeb-1202	274	77	journal	journal	NOUN
ajbmeb-1202	274	78	of	of	ADP
ajbmeb-1202	274	79	economic	economic	ADJ
ajbmeb-1202	274	80	and	and	CCONJ
ajbmeb-1202	274	81	administrative	administrative	ADJ
ajbmeb-1202	274	82	sciences	science	NOUN
ajbmeb-1202	274	83	,	,	PUNCT
ajbmeb-1202	274	84	31(1	31(1	NUM
ajbmeb-1202	274	85	)	)	PUNCT
ajbmeb-1202	274	86	,	,	PUNCT
ajbmeb-1202	274	87	30	30	NUM
ajbmeb-1202	274	88	-	-	SYM
ajbmeb-1202	274	89	50	50	NUM
ajbmeb-1202	274	90	.	.	PUNCT
ajbmeb-1202	275	1	8	8	X
ajbmeb-1202	275	2	.	.	X
ajbmeb-1202	276	1	aboa	aboa	ADJ
ajbmeb-1202	276	2	,	,	PUNCT
ajbmeb-1202	277	1	y.	y.	PROPN
ajbmeb-1202	277	2	p.	p.	PROPN
ajbmeb-1202	277	3	j.	j.	PROPN
ajbmeb-1202	278	1	d	d	PROPN
ajbmeb-1202	278	2	,	,	PUNCT
ajbmeb-1202	278	3	(	(	PUNCT
ajbmeb-1202	278	4	2014	2014	NUM
ajbmeb-1202	278	5	)	)	PUNCT
ajbmeb-1202	278	6	,	,	PUNCT
ajbmeb-1202	278	7	“	"	PUNCT
ajbmeb-1202	278	8	continuous	continuous	ADJ
ajbmeb-1202	278	9	auditing	auditing	NOUN
ajbmeb-1202	278	10	:	:	PUNCT
ajbmeb-1202	278	11	technology	technology	NOUN
ajbmeb-1202	278	12	involved	involve	VERB
ajbmeb-1202	278	13	”	"	PUNCT
ajbmeb-1202	278	14	,	,	PUNCT
ajbmeb-1202	278	15	undergraduate	undergraduate	NOUN
ajbmeb-1202	278	16	honors	honor	NOUN
ajbmeb-1202	278	17	theses	theses	PROPN
ajbmeb-1202	278	18	,	,	PUNCT
ajbmeb-1202	278	19	paper	paper	NOUN
ajbmeb-1202	278	20	209	209	NUM
ajbmeb-1202	278	21	.	.	PUNCT
ajbmeb-1202	279	1	9	9	X
ajbmeb-1202	279	2	.	.	NUM
ajbmeb-1202	279	3	ahammed	ahamme	VERB
ajbmeb-1202	279	4	,	,	PUNCT
ajbmeb-1202	279	5	basheer	basheer	NOUN
ajbmeb-1202	279	6	,	,	PUNCT
ajbmeb-1202	279	7	(	(	PUNCT
ajbmeb-1202	279	8	2015	2015	NUM
ajbmeb-1202	279	9	)	)	PUNCT
ajbmeb-1202	279	10	,	,	PUNCT
ajbmeb-1202	279	11	“	"	PUNCT
ajbmeb-1202	279	12	accounting	account	VERB
ajbmeb-1202	279	13	for	for	ADP
ajbmeb-1202	279	14	managerial	managerial	ADJ
ajbmeb-1202	279	15	decisions	decision	NOUN
ajbmeb-1202	279	16	”	"	PUNCT
ajbmeb-1202	279	17	,	,	PUNCT
ajbmeb-1202	279	18	paper	paper	NOUN
ajbmeb-1202	279	19	iii	iii	PROPN
ajbmeb-1202	279	20	,	,	PUNCT
ajbmeb-1202	279	21	university	university	NOUN
ajbmeb-1202	279	22	of	of	ADP
ajbmeb-1202	279	23	calicut	calicut	PROPN
ajbmeb-1202	279	24	,	,	PUNCT
ajbmeb-1202	279	25	school	school	NOUN
ajbmeb-1202	279	26	of	of	ADP
ajbmeb-1202	279	27	distance	distance	NOUN
ajbmeb-1202	279	28	education	education	NOUN
ajbmeb-1202	279	29	.	.	PUNCT
ajbmeb-1202	280	1	10	10	NUM
ajbmeb-1202	280	2	.	.	PUNCT
ajbmeb-1202	280	3	alan	alan	PROPN
ajbmeb-1202	280	4	ajeeb	ajeeb	PROPN
ajbmeb-1202	280	5	and	and	CCONJ
ajbmeb-1202	280	6	thaer	thaer	PROPN
ajbmeb-1202	280	7	alghaban	alghaban	PROPN
ajbmeb-1202	280	8	,	,	PUNCT
ajbmeb-1202	280	9	(	(	PUNCT
ajbmeb-1202	280	10	2009	2009	NUM
ajbmeb-1202	280	11	)	)	PUNCT
ajbmeb-1202	280	12	,	,	PUNCT
ajbmeb-1202	280	13	“	"	PUNCT
ajbmeb-1202	280	14	the	the	DET
ajbmeb-1202	280	15	role	role	NOUN
ajbmeb-1202	280	16	of	of	ADP
ajbmeb-1202	280	17	internal	internal	ADJ
ajbmeb-1202	280	18	control	control	NOUN
ajbmeb-1202	280	19	under	under	ADP
ajbmeb-1202	280	20	the	the	DET
ajbmeb-1202	280	21	electronic	electronic	ADJ
ajbmeb-1202	280	22	accounting	accounting	NOUN
ajbmeb-1202	280	23	information	information	NOUN
ajbmeb-1202	280	24	system	system	NOUN
ajbmeb-1202	280	25	”	"	PUNCT
ajbmeb-1202	280	26	,	,	PUNCT
ajbmeb-1202	280	27	journal	journal	NOUN
ajbmeb-1202	280	28	of	of	ADP
ajbmeb-1202	280	29	human	human	ADJ
ajbmeb-1202	280	30	sciences	science	NOUN
ajbmeb-1202	280	31	,	,	PUNCT
ajbmeb-1202	280	32	pp	pp	ADP
ajbmeb-1202	280	33	345	345	NUM
ajbmeb-1202	280	34	.	.	PUNCT
ajbmeb-1202	281	1	11	11	NUM
ajbmeb-1202	281	2	.	.	X
ajbmeb-1202	282	1	aldhizer	aldhizer	NOUN
ajbmeb-1202	282	2	,	,	PUNCT
ajbmeb-1202	282	3	g	g	PROPN
ajbmeb-1202	282	4	,	,	PUNCT
ajbmeb-1202	282	5	(	(	PUNCT
ajbmeb-1202	282	6	2003	2003	NUM
ajbmeb-1202	282	7	)	)	PUNCT
ajbmeb-1202	282	8	,	,	PUNCT
ajbmeb-1202	282	9	“	"	PUNCT
ajbmeb-1202	282	10	internal	internal	ADJ
ajbmeb-1202	282	11	audit	audit	NOUN
ajbmeb-1202	282	12	outsourcing	outsourcing	NOUN
ajbmeb-1202	282	13	”	"	PUNCT
ajbmeb-1202	282	14	,	,	PUNCT
ajbmeb-1202	282	15	the	the	DET
ajbmeb-1202	282	16	cpa	cpa	PROPN
ajbmeb-1202	282	17	journal	journal	NOUN
ajbmeb-1202	282	18	,	,	PUNCT
ajbmeb-1202	282	19	august	august	PROPN
ajbmeb-1202	282	20	,	,	PUNCT
ajbmeb-1202	282	21	vol.4	vol.4	PROPN
ajbmeb-1202	282	22	,	,	PUNCT
ajbmeb-1202	282	23	pp	pp	PROPN
ajbmeb-1202	282	24	22	22	NUM
ajbmeb-1202	282	25	.	.	PUNCT
ajbmeb-1202	283	1	12	12	NUM
ajbmeb-1202	283	2	.	.	PUNCT
ajbmeb-1202	284	1	alrabei	alrabei	PROPN
ajbmeb-1202	284	2	,	,	PUNCT
ajbmeb-1202	284	3	ali	ali	PROPN
ajbmeb-1202	284	4	mahmoud	mahmoud	PROPN
ajbmeb-1202	284	5	,	,	PUNCT
ajbmeb-1202	284	6	(	(	PUNCT
ajbmeb-1202	284	7	2021	2021	NUM
ajbmeb-1202	284	8	)	)	PUNCT
ajbmeb-1202	284	9	,	,	PUNCT
ajbmeb-1202	284	10	“	"	PUNCT
ajbmeb-1202	284	11	the	the	DET
ajbmeb-1202	284	12	influence	influence	NOUN
ajbmeb-1202	284	13	of	of	ADP
ajbmeb-1202	284	14	accounting	accounting	NOUN
ajbmeb-1202	284	15	information	information	NOUN
ajbmeb-1202	284	16	systems	system	NOUN
ajbmeb-1202	284	17	in	in	ADP
ajbmeb-1202	284	18	enhancing	enhance	VERB
ajbmeb-1202	284	19	the	the	DET
ajbmeb-1202	284	20	efficiency	efficiency	NOUN
ajbmeb-1202	284	21	of	of	ADP
ajbmeb-1202	284	22	internal	internal	ADJ
ajbmeb-1202	284	23	control	control	NOUN
ajbmeb-1202	284	24	at	at	ADP
ajbmeb-1202	284	25	jordanian	jordanian	ADJ
ajbmeb-1202	284	26	commercial	commercial	ADJ
ajbmeb-1202	284	27	banks	bank	NOUN
ajbmeb-1202	284	28	,	,	PUNCT
ajbmeb-1202	284	29	jadara	jadara	PROPN
ajbmeb-1202	284	30	university	university	PROPN
ajbmeb-1202	284	31	”	"	PUNCT
ajbmeb-1202	284	32	,	,	PUNCT
ajbmeb-1202	284	33	journal	journal	NOUN
ajbmeb-1202	284	34	of	of	ADP
ajbmeb-1202	284	35	management	management	NOUN
ajbmeb-1202	284	36	information	information	NOUN
ajbmeb-1202	284	37	and	and	CCONJ
ajbmeb-1202	284	38	decision	decision	NOUN
ajbmeb-1202	284	39	sciences	science	NOUN
ajbmeb-1202	284	40	,	,	PUNCT
ajbmeb-1202	284	41	vol	vol	NOUN
ajbmeb-1202	284	42	(	(	PUNCT
ajbmeb-1202	284	43	24	24	NUM
ajbmeb-1202	284	44	)	)	PUNCT
ajbmeb-1202	284	45	,	,	PUNCT
ajbmeb-1202	284	46	special	special	ADJ
ajbmeb-1202	284	47	issu	issu	PROPN
ajbmeb-1202	284	48	(	(	PUNCT
ajbmeb-1202	284	49	1	1	NUM
ajbmeb-1202	284	50	)	)	PUNCT
ajbmeb-1202	284	51	13	13	NUM
ajbmeb-1202	284	52	.	.	PUNCT
ajbmeb-1202	285	1	american	american	PROPN
ajbmeb-1202	285	2	institute	institute	PROPN
ajbmeb-1202	285	3	of	of	ADP
ajbmeb-1202	285	4	certified	certify	VERB
ajbmeb-1202	285	5	public	public	ADJ
ajbmeb-1202	285	6	accountants	accountant	NOUN
ajbmeb-1202	285	7	(	(	PUNCT
ajbmeb-1202	285	8	aicpa	aicpa	PROPN
ajbmeb-1202	285	9	)	)	PUNCT
ajbmeb-1202	285	10	,	,	PUNCT
ajbmeb-1202	285	11	(	(	PUNCT
ajbmeb-1202	285	12	2014	2014	NUM
ajbmeb-1202	285	13	)	)	PUNCT
ajbmeb-1202	285	14	,	,	PUNCT
ajbmeb-1202	285	15	“	"	PUNCT
ajbmeb-1202	285	16	the	the	DET
ajbmeb-1202	285	17	importance	importance	NOUN
ajbmeb-1202	285	18	of	of	ADP
ajbmeb-1202	285	19	internal	internal	ADJ
ajbmeb-1202	285	20	control	control	NOUN
ajbmeb-1202	285	21	in	in	ADP
ajbmeb-1202	285	22	financial	financial	ADJ
ajbmeb-1202	285	23	reporting	reporting	NOUN
ajbmeb-1202	285	24	and	and	CCONJ
ajbmeb-1202	285	25	safeguarding	safeguard	VERB
ajbmeb-1202	285	26	”	"	PUNCT
ajbmeb-1202	285	27	,	,	PUNCT
ajbmeb-1202	285	28	plan	plan	NOUN
ajbmeb-1202	285	29	assets	asset	NOUN
ajbmeb-1202	285	30	,	,	PUNCT
ajbmeb-1202	285	31	pp	pp	ADP
ajbmeb-1202	285	32	323	323	NUM
ajbmeb-1202	285	33	.	.	PUNCT
ajbmeb-1202	286	1	14	14	NUM
ajbmeb-1202	286	2	.	.	PUNCT
ajbmeb-1202	287	1	amiri	amiri	PROPN
ajbmeb-1202	287	2	,	,	PUNCT
ajbmeb-1202	287	3	a.	a.	PROPN
ajbmeb-1202	287	4	,	,	PUNCT
ajbmeb-1202	287	5	moscardini	moscardini	PROPN
ajbmeb-1202	287	6	,	,	PUNCT
ajbmeb-1202	287	7	a.	a.	NOUN
ajbmeb-1202	287	8	,	,	PUNCT
ajbmeb-1202	287	9	&	&	CCONJ
ajbmeb-1202	287	10	mokhtar	mokhtar	PROPN
ajbmeb-1202	287	11	,	,	PUNCT
ajbmeb-1202	287	12	a.	a.	NOUN
ajbmeb-1202	287	13	,	,	PUNCT
ajbmeb-1202	287	14	(	(	PUNCT
ajbmeb-1202	287	15	2020	2020	NUM
ajbmeb-1202	287	16	)	)	PUNCT
ajbmeb-1202	287	17	,	,	PUNCT
ajbmeb-1202	287	18	“	"	PUNCT
ajbmeb-1202	287	19	critical	critical	ADJ
ajbmeb-1202	287	20	reflections	reflection	NOUN
ajbmeb-1202	287	21	on	on	ADP
ajbmeb-1202	287	22	outsourcing	outsource	VERB
ajbmeb-1202	287	23	for	for	ADP
ajbmeb-1202	287	24	a	a	DET
ajbmeb-1202	287	25	mobile	mobile	ADJ
ajbmeb-1202	287	26	communications	communication	NOUN
ajbmeb-1202	287	27	company	company	NOUN
ajbmeb-1202	287	28	”	"	PUNCT
ajbmeb-1202	287	29	,	,	PUNCT
ajbmeb-1202	287	30	international	international	ADJ
ajbmeb-1202	287	31	journal	journal	NOUN
ajbmeb-1202	287	32	of	of	ADP
ajbmeb-1202	287	33	simulation	simulation	NOUN
ajbmeb-1202	287	34	-	-	PUNCT
ajbmeb-1202	287	35	systems	system	NOUN
ajbmeb-1202	287	36	,	,	PUNCT
ajbmeb-1202	287	37	science	science	NOUN
ajbmeb-1202	287	38	&	&	CCONJ
ajbmeb-1202	287	39	technology	technology	PROPN
ajbmeb-1202	287	40	,	,	PUNCT
ajbmeb-1202	287	41	21(4	21(4	NUM
ajbmeb-1202	287	42	)	)	PUNCT
ajbmeb-1202	287	43	pp	pp	ADP
ajbmeb-1202	287	44	56	56	NUM
ajbmeb-1202	287	45	.	.	NOUN
ajbmeb-1202	287	46	15	15	NUM
ajbmeb-1202	287	47	.	.	X
ajbmeb-1202	288	1	arel	arel	PROPN
ajbmeb-1202	288	2	,	,	PUNCT
ajbmeb-1202	288	3	b	b	PROPN
ajbmeb-1202	288	4	,	,	PUNCT
ajbmeb-1202	288	5	(	(	PUNCT
ajbmeb-1202	288	6	2010	2010	NUM
ajbmeb-1202	288	7	)	)	PUNCT
ajbmeb-1202	288	8	,	,	PUNCT
ajbmeb-1202	288	9	“	"	PUNCT
ajbmeb-1202	288	10	the	the	DET
ajbmeb-1202	288	11	influence	influence	NOUN
ajbmeb-1202	288	12	of	of	ADP
ajbmeb-1202	288	13	litigation	litigation	NOUN
ajbmeb-1202	288	14	risk	risk	NOUN
ajbmeb-1202	288	15	and	and	CCONJ
ajbmeb-1202	288	16	internal	internal	ADJ
ajbmeb-1202	288	17	audit	audit	NOUN
ajbmeb-1202	288	18	source	source	NOUN
ajbmeb-1202	288	19	on	on	ADP
ajbmeb-1202	288	20	reliance	reliance	NOUN
ajbmeb-1202	288	21	decisions	decision	NOUN
ajbmeb-1202	288	22	”	"	PUNCT
ajbmeb-1202	288	23	,	,	PUNCT
ajbmeb-1202	288	24	advances	advance	NOUN
ajbmeb-1202	288	25	in	in	ADP
ajbmeb-1202	288	26	accounting	accounting	NOUN
ajbmeb-1202	288	27	,	,	PUNCT
ajbmeb-1202	288	28	vol	vol	NOUN
ajbmeb-1202	288	29	.	.	PROPN
ajbmeb-1202	288	30	26	26	NUM
ajbmeb-1202	288	31	,	,	PUNCT
ajbmeb-1202	288	32	pp	pp	ADJ
ajbmeb-1202	288	33	.	.	PUNCT
ajbmeb-1202	289	1	173	173	NUM
ajbmeb-1202	289	2	.	.	X
ajbmeb-1202	290	1	16	16	NUM
ajbmeb-1202	290	2	.	.	PUNCT
ajbmeb-1202	291	1	arena	arena	NOUN
ajbmeb-1202	291	2	m.	m.	NOUN
ajbmeb-1202	291	3	,	,	PUNCT
ajbmeb-1202	291	4	and	and	CCONJ
ajbmeb-1202	291	5	azzone	azzone	PROPN
ajbmeb-1202	291	6	g.	g.	PROPN
ajbmeb-1202	291	7	,	,	PUNCT
ajbmeb-1202	291	8	(	(	PUNCT
ajbmeb-1202	291	9	2009	2009	NUM
ajbmeb-1202	291	10	)	)	PUNCT
ajbmeb-1202	291	11	,	,	PUNCT
ajbmeb-1202	291	12	“	"	PUNCT
ajbmeb-1202	291	13	identifying	identify	VERB
ajbmeb-1202	291	14	organizational	organizational	ADJ
ajbmeb-1202	291	15	drivers	driver	NOUN
ajbmeb-1202	291	16	of	of	ADP
ajbmeb-1202	291	17	internal	internal	ADJ
ajbmeb-1202	291	18	audit	audit	NOUN
ajbmeb-1202	291	19	effectiveness	effectiveness	NOUN
ajbmeb-1202	291	20	"	"	PUNCT
ajbmeb-1202	291	21	journal	journal	NOUN
ajbmeb-1202	291	22	of	of	ADP
ajbmeb-1202	291	23	auditing	auditing	NOUN
ajbmeb-1202	291	24	,	,	PUNCT
ajbmeb-1202	291	25	13	13	NUM
ajbmeb-1202	291	26	:	:	SYM
ajbmeb-1202	291	27	43	43	NUM
ajbmeb-1202	291	28	-60	-60	SYM
ajbmeb-1202	291	29	.	.	PUNCT
ajbmeb-1202	291	30	17	17	NUM
ajbmeb-1202	291	31	.	.	PUNCT
ajbmeb-1202	292	1	arens	arens	PROPN
ajbmeb-1202	292	2	alvin	alvin	PROPN
ajbmeb-1202	292	3	a.	a.	PROPN
ajbmeb-1202	292	4	,	,	PUNCT
ajbmeb-1202	292	5	elder	elder	NOUN
ajbmeb-1202	292	6	randal	randal	PROPN
ajbmeb-1202	292	7	j.	j.	PROPN
ajbmeb-1202	292	8	,	,	PUNCT
ajbmeb-1202	292	9	mark	mark	PROPN
ajbmeb-1202	292	10	s.	s.	PROPN
ajbmeb-1202	292	11	,	,	PUNCT
ajbmeb-1202	292	12	chris	chris	PROPN
ajbmeb-1202	292	13	e	e	PROPN
ajbmeb-1202	292	14	,	,	PUNCT
ajbmeb-1202	292	15	(	(	PUNCT
ajbmeb-1202	292	16	2017	2017	NUM
ajbmeb-1202	292	17	)	)	PUNCT
ajbmeb-1202	292	18	,	,	PUNCT
ajbmeb-1202	292	19	“	"	PUNCT
ajbmeb-1202	292	20	auditing	auditing	NOUN
ajbmeb-1202	292	21	and	and	CCONJ
ajbmeb-1202	292	22	assurance	assurance	NOUN
ajbmeb-1202	292	23	services	service	NOUN
ajbmeb-1202	292	24	”	"	PUNCT
ajbmeb-1202	292	25	,	,	PUNCT
ajbmeb-1202	292	26	16th	16th	ADJ
ajbmeb-1202	292	27	edition	edition	NOUN
ajbmeb-1202	292	28	,	,	PUNCT
ajbmeb-1202	292	29	pp	pp	ADP
ajbmeb-1202	292	30	342	342	NUM
ajbmeb-1202	292	31	.	.	PUNCT
ajbmeb-1202	293	1	18	18	NUM
ajbmeb-1202	293	2	.	.	PUNCT
ajbmeb-1202	293	3	arens	arens	PROPN
ajbmeb-1202	293	4	,	,	PUNCT
ajbmeb-1202	293	5	alvin	alvin	PROPN
ajbmeb-1202	293	6	a.	a.	PROPN
ajbmeb-1202	293	7	and	and	CCONJ
ajbmeb-1202	293	8	james	james	PROPN
ajbmeb-1202	293	9	k.	k.	PROPN
ajbmeb-1202	293	10	loebbecke	loebbecke	PROPN
ajbmeb-1202	293	11	,	,	PUNCT
ajbmeb-1202	293	12	)	)	PUNCT
ajbmeb-1202	293	13	2000	2000	NUM
ajbmeb-1202	293	14	(	(	PUNCT
ajbmeb-1202	293	15	,	,	PUNCT
ajbmeb-1202	293	16	“	"	PUNCT
ajbmeb-1202	293	17	auditing	audit	VERB
ajbmeb-1202	293	18	an	an	DET
ajbmeb-1202	293	19	integrated	integrated	ADJ
ajbmeb-1202	293	20	approach	approach	NOUN
ajbmeb-1202	293	21	”	"	PUNCT
ajbmeb-1202	293	22	,	,	PUNCT
ajbmeb-1202	293	23	8th	8th	ADJ
ajbmeb-1202	293	24	ed	ed	NOUN
ajbmeb-1202	293	25	,	,	PUNCT
ajbmeb-1202	293	26	prentice	prentice	NOUN
ajbmeb-1202	293	27	hall	hall	PROPN
ajbmeb-1202	293	28	,	,	PUNCT
ajbmeb-1202	293	29	inc	inc	PROPN
ajbmeb-1202	293	30	,	,	PUNCT
ajbmeb-1202	293	31	new	new	PROPN
ajbmeb-1202	293	32	jersey	jersey	PROPN
ajbmeb-1202	293	33	,	,	PUNCT
ajbmeb-1202	293	34	usa	usa	PROPN
ajbmeb-1202	293	35	pp	pp	PROPN
ajbmeb-1202	293	36	212	212	NUM
ajbmeb-1202	293	37	.	.	PUNCT
ajbmeb-1202	294	1	american	american	ADJ
ajbmeb-1202	294	2	journal	journal	PROPN
ajbmeb-1202	294	3	of	of	ADP
ajbmeb-1202	294	4	business	business	NOUN
ajbmeb-1202	294	5	management	management	NOUN
ajbmeb-1202	294	6	,	,	PUNCT
ajbmeb-1202	294	7	economics	economic	NOUN
ajbmeb-1202	294	8	and	and	CCONJ
ajbmeb-1202	294	9	banking	banking	NOUN
ajbmeb-1202	294	10	volume	volume	NOUN
ajbmeb-1202	294	11	16	16	NUM
ajbmeb-1202	294	12	sep	sep	PROPN
ajbmeb-1202	294	13	,	,	PUNCT
ajbmeb-1202	294	14	2023	2023	NUM
ajbmeb-1202	294	15	p	p	NOUN
ajbmeb-1202	294	16	a	a	DET
ajbmeb-1202	294	17	g	g	NOUN
ajbmeb-1202	294	18	e	e	NOUN
ajbmeb-1202	294	19	|	|	ADV
ajbmeb-1202	294	20	115	115	NUM
ajbmeb-1202	294	21	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1202	294	22	19	19	NUM
ajbmeb-1202	294	23	.	.	PUNCT
ajbmeb-1202	295	1	baatwah	baatwah	PROPN
ajbmeb-1202	295	2	,	,	PUNCT
ajbmeb-1202	295	3	sr	sr	PROPN
ajbmeb-1202	295	4	,	,	PUNCT
ajbmeb-1202	295	5	al	al	PROPN
ajbmeb-1202	295	6	-	-	PUNCT
ajbmeb-1202	295	7	ebel	ebel	PROPN
ajbmeb-1202	295	8	,	,	PUNCT
ajbmeb-1202	295	9	am	be	AUX
ajbmeb-1202	295	10	,	,	PUNCT
ajbmeb-1202	295	11	amrah	amrah	PROPN
ajbmeb-1202	295	12	,	,	PUNCT
ajbmeb-1202	295	13	mr	mr	PROPN
ajbmeb-1202	295	14	,	,	PUNCT
ajbmeb-1202	295	15	(	(	PUNCT
ajbmeb-1202	295	16	2019	2019	NUM
ajbmeb-1202	295	17	)	)	PUNCT
ajbmeb-1202	295	18	,	,	PUNCT
ajbmeb-1202	295	19	“	"	PUNCT
ajbmeb-1202	295	20	is	be	AUX
ajbmeb-1202	295	21	the	the	DET
ajbmeb-1202	295	22	type	type	NOUN
ajbmeb-1202	295	23	of	of	ADP
ajbmeb-1202	295	24	outsourced	outsourced	ADJ
ajbmeb-1202	295	25	internal	internal	ADJ
ajbmeb-1202	295	26	audit	audit	NOUN
ajbmeb-1202	295	27	function	function	NOUN
ajbmeb-1202	295	28	provider	provider	NOUN
ajbmeb-1202	295	29	associated	associate	VERB
ajbmeb-1202	295	30	with	with	ADP
ajbmeb-1202	295	31	audit	audit	NOUN
ajbmeb-1202	295	32	efficiency	efficiency	NOUN
ajbmeb-1202	295	33	?	?	PUNCT
ajbmeb-1202	295	34	”	"	PUNCT
ajbmeb-1202	295	35	,	,	PUNCT
ajbmeb-1202	295	36	empirical	empirical	ADJ
ajbmeb-1202	295	37	evidence	evidence	NOUN
ajbmeb-1202	295	38	from	from	ADP
ajbmeb-1202	295	39	oman	oman	PROPN
ajbmeb-1202	295	40	.	.	PUNCT
ajbmeb-1202	296	1	int	int	PROPN
ajbmeb-1202	296	2	j	j	PROPN
ajbmeb-1202	296	3	audit	audit	NOUN
ajbmeb-1202	296	4	.	.	PUNCT
ajbmeb-1202	297	1	2019	2019	NUM
ajbmeb-1202	297	2	;	;	PUNCT
ajbmeb-1202	297	3	23	23	NUM
ajbmeb-1202	297	4	:	:	SYM
ajbmeb-1202	297	5	431	431	NUM
ajbmeb-1202	297	6	.	.	X
ajbmeb-1202	298	1	20	20	NUM
ajbmeb-1202	298	2	.	.	X
ajbmeb-1202	298	3	barac	barac	PROPN
ajbmeb-1202	298	4	,	,	PUNCT
ajbmeb-1202	298	5	karin	karin	PROPN
ajbmeb-1202	298	6	.	.	PUNCT
ajbmeb-1202	298	7	&	&	CCONJ
ajbmeb-1202	298	8	motubatse	motubatse	PROPN
ajbmeb-1202	298	9	,	,	PUNCT
ajbmeb-1202	298	10	nebbel	nebbel	NOUN
ajbmeb-1202	298	11	,	,	PUNCT
ajbmeb-1202	298	12	(	(	PUNCT
ajbmeb-1202	298	13	2010	2010	NUM
ajbmeb-1202	298	14	)	)	PUNCT
ajbmeb-1202	298	15	,	,	PUNCT
ajbmeb-1202	298	16	“	"	PUNCT
ajbmeb-1202	298	17	internal	internal	ADJ
ajbmeb-1202	298	18	audit	audit	NOUN
ajbmeb-1202	298	19	outsourcing	outsourcing	NOUN
ajbmeb-1202	298	20	practices	practice	NOUN
ajbmeb-1202	298	21	in	in	ADP
ajbmeb-1202	298	22	south	south	PROPN
ajbmeb-1202	298	23	africa	africa	PROPN
ajbmeb-1202	298	24	”	"	PUNCT
ajbmeb-1202	298	25	,	,	PUNCT
ajbmeb-1202	298	26	african	african	ADJ
ajbmeb-1202	298	27	journal	journal	NOUN
ajbmeb-1202	298	28	of	of	ADP
ajbmeb-1202	298	29	business	business	NOUN
ajbmeb-1202	298	30	management	management	NOUN
ajbmeb-1202	298	31	,	,	PUNCT
ajbmeb-1202	298	32	vol	vol	NOUN
ajbmeb-1202	298	33	.	.	PROPN
ajbmeb-1202	299	1	3	3	NUM
ajbmeb-1202	299	2	,	,	PUNCT
ajbmeb-1202	299	3	no.13	no.13	NOUN
ajbmeb-1202	299	4	,	,	PUNCT
ajbmeb-1202	299	5	pp	pp	ADJ
ajbmeb-1202	299	6	.	.	PUNCT
ajbmeb-1202	300	1	972	972	NUM
ajbmeb-1202	300	2	.	.	NUM
ajbmeb-1202	300	3	21	21	NUM
ajbmeb-1202	300	4	.	.	X
ajbmeb-1202	300	5	barac	barac	PROPN
ajbmeb-1202	300	6	,	,	PUNCT
ajbmeb-1202	300	7	karin	karin	PROPN
ajbmeb-1202	300	8	.	.	PUNCT
ajbmeb-1202	300	9	&	&	CCONJ
ajbmeb-1202	300	10	motubatse	motubatse	PROPN
ajbmeb-1202	300	11	,	,	PUNCT
ajbmeb-1202	300	12	nebbel	nebbel	NOUN
ajbmeb-1202	300	13	,	,	PUNCT
ajbmeb-1202	300	14	(	(	PUNCT
ajbmeb-1202	300	15	2020	2020	NUM
ajbmeb-1202	300	16	)	)	PUNCT
ajbmeb-1202	300	17	,	,	PUNCT
ajbmeb-1202	300	18	“	"	PUNCT
ajbmeb-1202	300	19	internal	internal	ADJ
ajbmeb-1202	300	20	audit	audit	NOUN
ajbmeb-1202	300	21	outsourcing	outsourcing	NOUN
ajbmeb-1202	300	22	practices	practice	NOUN
ajbmeb-1202	300	23	in	in	ADP
ajbmeb-1202	300	24	south	south	PROPN
ajbmeb-1202	300	25	africa	africa	PROPN
ajbmeb-1202	300	26	”	"	PUNCT
ajbmeb-1202	300	27	,	,	PUNCT
ajbmeb-1202	300	28	african	african	ADJ
ajbmeb-1202	300	29	journal	journal	NOUN
ajbmeb-1202	300	30	of	of	ADP
ajbmeb-1202	300	31	business	business	NOUN
ajbmeb-1202	300	32	management	management	NOUN
ajbmeb-1202	300	33	,	,	PUNCT
ajbmeb-1202	300	34	vol	vol	NOUN
ajbmeb-1202	300	35	.	.	PROPN
ajbmeb-1202	301	1	3	3	NUM
ajbmeb-1202	301	2	,	,	PUNCT
ajbmeb-1202	301	3	no	no	INTJ
ajbmeb-1202	301	4	.	.	NOUN
ajbmeb-1202	301	5	13	13	NUM
ajbmeb-1202	301	6	,	,	PUNCT
ajbmeb-1202	301	7	pp	pp	ADJ
ajbmeb-1202	301	8	.	.	PUNCT
ajbmeb-1202	302	1	972	972	NUM
ajbmeb-1202	302	2	.	.	X
ajbmeb-1202	303	1	22	22	NUM
ajbmeb-1202	303	2	.	.	PUNCT
ajbmeb-1202	304	1	barati	barati	NOUN
ajbmeb-1202	304	2	,	,	PUNCT
ajbmeb-1202	304	3	azadeh	azadeh	NOUN
ajbmeb-1202	304	4	,	,	PUNCT
ajbmeb-1202	304	5	(	(	PUNCT
ajbmeb-1202	304	6	2022	2022	NUM
ajbmeb-1202	304	7	)	)	PUNCT
ajbmeb-1202	304	8	,	,	PUNCT
ajbmeb-1202	304	9	“	"	PUNCT
ajbmeb-1202	304	10	the	the	DET
ajbmeb-1202	304	11	effect	effect	NOUN
ajbmeb-1202	304	12	of	of	ADP
ajbmeb-1202	304	13	using	use	VERB
ajbmeb-1202	304	14	internal	internal	ADJ
ajbmeb-1202	304	15	control	control	NOUN
ajbmeb-1202	304	16	under	under	ADP
ajbmeb-1202	304	17	the	the	DET
ajbmeb-1202	304	18	electronic	electronic	ADJ
ajbmeb-1202	304	19	operating	operating	NOUN
ajbmeb-1202	304	20	system	system	NOUN
ajbmeb-1202	304	21	”	"	PUNCT
ajbmeb-1202	304	22	,	,	PUNCT
ajbmeb-1202	304	23	research	research	NOUN
ajbmeb-1202	304	24	published	publish	VERB
ajbmeb-1202	304	25	in	in	ADP
ajbmeb-1202	304	26	the	the	DET
ajbmeb-1202	304	27	international	international	ADJ
ajbmeb-1202	304	28	journal	journal	NOUN
ajbmeb-1202	304	29	of	of	ADP
ajbmeb-1202	304	30	management	management	NOUN
ajbmeb-1202	304	31	and	and	CCONJ
ajbmeb-1202	304	32	law	law	NOUN
ajbmeb-1202	304	33	,	,	PUNCT
ajbmeb-1202	304	34	volume	volume	NOUN
ajbmeb-1202	304	35	(	(	PUNCT
ajbmeb-1202	304	36	7	7	NUM
ajbmeb-1202	304	37	)	)	PUNCT
ajbmeb-1202	304	38	issue	issue	NOUN
ajbmeb-1202	304	39	(	(	PUNCT
ajbmeb-1202	304	40	2749	2749	NUM
ajbmeb-1202	304	41	)	)	PUNCT
ajbmeb-1202	304	42	azad	azad	PROPN
ajbmeb-1202	304	43	university	university	PROPN
ajbmeb-1202	304	44	,	,	PUNCT
ajbmeb-1202	304	45	slah	slah	PROPN
ajbmeb-1202	304	46	al	al	PROPN
ajbmeb-1202	304	47	-	-	PUNCT
ajbmeb-1202	304	48	deen	deen	PROPN
ajbmeb-1202	304	49	governorate	governorate	PROPN
ajbmeb-1202	304	50	,	,	PUNCT
ajbmeb-1202	304	51	republic	republic	NOUN
ajbmeb-1202	304	52	of	of	ADP
ajbmeb-1202	304	53	iraq	iraq	PROPN
ajbmeb-1202	304	54	.	.	PUNCT
ajbmeb-1202	305	1	23	23	NUM
ajbmeb-1202	305	2	.	.	X
ajbmeb-1202	305	3	barbry	barbry	NOUN
ajbmeb-1202	305	4	and	and	CCONJ
ajbmeb-1202	305	5	khadija	khadija	NOUN
ajbmeb-1202	305	6	,	,	PUNCT
ajbmeb-1202	305	7	(	(	PUNCT
ajbmeb-1202	305	8	2018	2018	NUM
ajbmeb-1202	305	9	)	)	PUNCT
ajbmeb-1202	305	10	,	,	PUNCT
ajbmeb-1202	305	11	“	"	PUNCT
ajbmeb-1202	305	12	the	the	DET
ajbmeb-1202	305	13	importance	importance	NOUN
ajbmeb-1202	305	14	of	of	ADP
ajbmeb-1202	305	15	electronic	electronic	ADJ
ajbmeb-1202	305	16	auditing	auditing	NOUN
ajbmeb-1202	305	17	in	in	ADP
ajbmeb-1202	305	18	enhancing	enhance	VERB
ajbmeb-1202	305	19	the	the	DET
ajbmeb-1202	305	20	performance	performance	NOUN
ajbmeb-1202	305	21	of	of	ADP
ajbmeb-1202	305	22	egovernment	egovernment	NOUN
ajbmeb-1202	305	23	”	"	PUNCT
ajbmeb-1202	305	24	,	,	PUNCT
ajbmeb-1202	305	25	namaa	namaa	NOUN
ajbmeb-1202	305	26	journal	journal	PROPN
ajbmeb-1202	305	27	of	of	ADP
ajbmeb-1202	305	28	economics	economics	PROPN
ajbmeb-1202	305	29	and	and	CCONJ
ajbmeb-1202	305	30	commerce	commerce	PROPN
ajbmeb-1202	305	31	,	,	PUNCT
ajbmeb-1202	305	32	1st	1st	PROPN
ajbmeb-1202	305	33	edition	edition	NOUN
ajbmeb-1202	305	34	pp	pp	ADP
ajbmeb-1202	305	35	548	548	NUM
ajbmeb-1202	305	36	.	.	PUNCT
ajbmeb-1202	306	1	24	24	NUM
ajbmeb-1202	306	2	.	.	PUNCT
ajbmeb-1202	306	3	barbry	barbry	NOUN
ajbmeb-1202	306	4	and	and	CCONJ
ajbmeb-1202	306	5	khadija	khadija	NOUN
ajbmeb-1202	306	6	,	,	PUNCT
ajbmeb-1202	306	7	(	(	PUNCT
ajbmeb-1202	306	8	2022	2022	NUM
ajbmeb-1202	306	9	.	.	PUNCT
ajbmeb-1202	306	10	)	)	PUNCT
ajbmeb-1202	306	11	,	,	PUNCT
ajbmeb-1202	306	12	“	"	PUNCT
ajbmeb-1202	306	13	the	the	DET
ajbmeb-1202	306	14	importance	importance	NOUN
ajbmeb-1202	306	15	of	of	ADP
ajbmeb-1202	306	16	electronic	electronic	ADJ
ajbmeb-1202	306	17	auditing	auditing	NOUN
ajbmeb-1202	306	18	in	in	ADP
ajbmeb-1202	306	19	enhancing	enhance	VERB
ajbmeb-1202	306	20	the	the	DET
ajbmeb-1202	306	21	performance	performance	NOUN
ajbmeb-1202	306	22	of	of	ADP
ajbmeb-1202	306	23	government	government	NOUN
ajbmeb-1202	306	24	”	"	PUNCT
ajbmeb-1202	306	25	,	,	PUNCT
ajbmeb-1202	306	26	namaa	namaa	NOUN
ajbmeb-1202	306	27	journal	journal	PROPN
ajbmeb-1202	306	28	of	of	ADP
ajbmeb-1202	306	29	economics	economics	PROPN
ajbmeb-1202	306	30	and	and	CCONJ
ajbmeb-1202	306	31	commerce	commerce	PROPN
ajbmeb-1202	306	32	,	,	PUNCT
ajbmeb-1202	306	33	1st	1st	PROPN
ajbmeb-1202	306	34	edition	edition	PROPN
ajbmeb-1202	306	35	.	.	PUNCT
ajbmeb-1202	307	1	p42	p42	PROPN
ajbmeb-1202	307	2	.	.	PUNCT
ajbmeb-1202	308	1	25	25	NUM
ajbmeb-1202	308	2	.	.	PUNCT
ajbmeb-1202	308	3	bo	bo	PROPN
ajbmeb-1202	308	4	liu	liu	PROPN
ajbmeb-1202	308	5	,	,	PUNCT
ajbmeb-1202	308	6	pingshui	pingshui	PROPN
ajbmeb-1202	308	7	wang	wang	PROPN
ajbmeb-1202	308	8	,	,	PUNCT
ajbmeb-1202	308	9	(	(	PUNCT
ajbmeb-1202	308	10	2021	2021	NUM
ajbmeb-1202	308	11	)	)	PUNCT
ajbmeb-1202	308	12	,	,	PUNCT
ajbmeb-1202	308	13	“	"	PUNCT
ajbmeb-1202	308	14	investigation	investigation	NOUN
ajbmeb-1202	308	15	and	and	CCONJ
ajbmeb-1202	308	16	analysis	analysis	NOUN
ajbmeb-1202	308	17	of	of	ADP
ajbmeb-1202	308	18	the	the	DET
ajbmeb-1202	308	19	effectiveness	effectiveness	NOUN
ajbmeb-1202	308	20	and	and	CCONJ
ajbmeb-1202	308	21	influencing	influence	VERB
ajbmeb-1202	308	22	factors	factor	NOUN
ajbmeb-1202	308	23	of	of	ADP
ajbmeb-1202	308	24	internal	internal	ADJ
ajbmeb-1202	308	25	control	control	NOUN
ajbmeb-1202	308	26	in	in	ADP
ajbmeb-1202	308	27	chinese	chinese	ADJ
ajbmeb-1202	308	28	enterprise	enterprise	NOUN
ajbmeb-1202	308	29	based	base	VERB
ajbmeb-1202	308	30	on	on	ADP
ajbmeb-1202	308	31	wireless	wireless	ADJ
ajbmeb-1202	308	32	network	network	NOUN
ajbmeb-1202	308	33	”	"	PUNCT
ajbmeb-1202	308	34	,	,	PUNCT
ajbmeb-1202	308	35	eurasip	eurasip	PROPN
ajbmeb-1202	308	36	journal	journal	PROPN
ajbmeb-1202	308	37	on	on	ADP
ajbmeb-1202	308	38	wireless	wireless	ADJ
ajbmeb-1202	308	39	communications	communication	NOUN
ajbmeb-1202	308	40	and	and	CCONJ
ajbmeb-1202	308	41	networking	networking	NOUN
ajbmeb-1202	308	42	.	.	PUNCT
ajbmeb-1202	309	1	26	26	NUM
ajbmeb-1202	309	2	.	.	PUNCT
ajbmeb-1202	309	3	bodnar	bodnar	PROPN
ajbmeb-1202	309	4	,	,	PUNCT
ajbmeb-1202	309	5	geoege	geoege	PROPN
ajbmeb-1202	309	6	&	&	CCONJ
ajbmeb-1202	309	7	hopwood	hopwood	PROPN
ajbmeb-1202	309	8	,	,	PUNCT
ajbmeb-1202	309	9	william	william	PROPN
ajbmeb-1202	309	10	,	,	PUNCT
ajbmeb-1202	309	11	(	(	PUNCT
ajbmeb-1202	309	12	2013	2013	NUM
ajbmeb-1202	309	13	)	)	PUNCT
ajbmeb-1202	309	14	,	,	PUNCT
ajbmeb-1202	309	15	“	"	PUNCT
ajbmeb-1202	309	16	accounting	account	VERB
ajbmeb-1202	309	17	information	information	NOUN
ajbmeb-1202	309	18	systems	system	NOUN
ajbmeb-1202	309	19	"	"	PUNCT
ajbmeb-1202	309	20	,	,	PUNCT
ajbmeb-1202	309	21	11th	11th	ADJ
ajbmeb-1202	309	22	edition	edition	NOUN
ajbmeb-1202	309	23	,	,	PUNCT
ajbmeb-1202	309	24	pp	pp	PROPN
ajbmeb-1202	309	25	765	765	NUM
ajbmeb-1202	309	26	.	.	PUNCT
ajbmeb-1202	309	27	27	27	NUM
ajbmeb-1202	309	28	.	.	PUNCT
ajbmeb-1202	310	1	brandon	brandon	PROPN
ajbmeb-1202	310	2	,	,	PUNCT
ajbmeb-1202	310	3	d.	d.	PROPN
ajbmeb-1202	310	4	m	m	PROPN
ajbmeb-1202	310	5	,	,	PUNCT
ajbmeb-1202	310	6	(	(	PUNCT
ajbmeb-1202	310	7	2010	2010	NUM
ajbmeb-1202	310	8	)	)	PUNCT
ajbmeb-1202	310	9	,	,	PUNCT
ajbmeb-1202	310	10	“	"	PUNCT
ajbmeb-1202	310	11	external	external	ADJ
ajbmeb-1202	310	12	auditor	auditor	NOUN
ajbmeb-1202	310	13	evaluations	evaluation	NOUN
ajbmeb-1202	310	14	of	of	ADP
ajbmeb-1202	310	15	outsourced	outsourced	ADJ
ajbmeb-1202	310	16	internal	internal	ADJ
ajbmeb-1202	310	17	auditors	auditor	NOUN
ajbmeb-1202	310	18	”	"	PUNCT
ajbmeb-1202	310	19	,	,	PUNCT
ajbmeb-1202	310	20	auditing	audit	VERB
ajbmeb-1202	310	21	a	a	DET
ajbmeb-1202	310	22	journal	journal	NOUN
ajbmeb-1202	310	23	of	of	ADP
ajbmeb-1202	310	24	practice	practice	NOUN
ajbmeb-1202	310	25	&	&	CCONJ
ajbmeb-1202	310	26	theory	theory	NOUN
ajbmeb-1202	310	27	,	,	PUNCT
ajbmeb-1202	310	28	vol	vol	NOUN
ajbmeb-1202	310	29	,	,	PUNCT
ajbmeb-1202	310	30	29	29	NUM
ajbmeb-1202	310	31	.	.	PUNCT
ajbmeb-1202	311	1	pp	pp	ADJ
ajbmeb-1202	311	2	.	.	PUNCT
ajbmeb-1202	312	1	162	162	NUM
ajbmeb-1202	312	2	.	.	X
ajbmeb-1202	313	1	28	28	NUM
ajbmeb-1202	313	2	.	.	PUNCT
ajbmeb-1202	314	1	brandon	brandon	PROPN
ajbmeb-1202	314	2	,	,	PUNCT
ajbmeb-1202	314	3	d.	d.	PROPN
ajbmeb-1202	314	4	m.	m.	PROPN
ajbmeb-1202	314	5	,	,	PUNCT
ajbmeb-1202	314	6	(	(	PUNCT
ajbmeb-1202	314	7	2010	2010	NUM
ajbmeb-1202	314	8	)	)	PUNCT
ajbmeb-1202	314	9	,	,	PUNCT
ajbmeb-1202	314	10	“	"	PUNCT
ajbmeb-1202	314	11	external	external	ADJ
ajbmeb-1202	314	12	auditor	auditor	NOUN
ajbmeb-1202	314	13	evaluations	evaluation	NOUN
ajbmeb-1202	314	14	of	of	ADP
ajbmeb-1202	314	15	outsourced	outsourced	ADJ
ajbmeb-1202	314	16	internal	internal	ADJ
ajbmeb-1202	314	17	auditors	auditor	NOUN
ajbmeb-1202	314	18	.	.	PUNCT
ajbmeb-1202	315	1	auditing	audit	VERB
ajbmeb-1202	315	2	”	"	PUNCT
ajbmeb-1202	315	3	,	,	PUNCT
ajbmeb-1202	315	4	a	a	DET
ajbmeb-1202	315	5	journal	journal	NOUN
ajbmeb-1202	315	6	of	of	ADP
ajbmeb-1202	315	7	practice	practice	NOUN
ajbmeb-1202	315	8	&	&	CCONJ
ajbmeb-1202	315	9	theory	theory	NOUN
ajbmeb-1202	315	10	,	,	PUNCT
ajbmeb-1202	315	11	vol	vol	NOUN
ajbmeb-1202	315	12	,	,	PUNCT
ajbmeb-1202	315	13	29	29	NUM
ajbmeb-1202	315	14	.	.	PUNCT
ajbmeb-1202	316	1	pp	pp	ADJ
ajbmeb-1202	316	2	.	.	PUNCT
ajbmeb-1202	317	1	162	162	NUM
ajbmeb-1202	317	2	.	.	X
ajbmeb-1202	318	1	29	29	NUM
ajbmeb-1202	318	2	.	.	PUNCT
ajbmeb-1202	319	1	brandon	brandon	PROPN
ajbmeb-1202	319	2	,	,	PUNCT
ajbmeb-1202	319	3	d.	d.	PROPN
ajbmeb-1202	319	4	m.	m.	PROPN
ajbmeb-1202	319	5	,	,	PUNCT
ajbmeb-1202	319	6	(	(	PUNCT
ajbmeb-1202	319	7	2020	2020	NUM
ajbmeb-1202	319	8	)	)	PUNCT
ajbmeb-1202	319	9	,	,	PUNCT
ajbmeb-1202	319	10	“	"	PUNCT
ajbmeb-1202	319	11	external	external	ADJ
ajbmeb-1202	319	12	auditor	auditor	NOUN
ajbmeb-1202	319	13	evaluations	evaluation	NOUN
ajbmeb-1202	319	14	of	of	ADP
ajbmeb-1202	319	15	outsourced	outsourced	ADJ
ajbmeb-1202	319	16	internal	internal	ADJ
ajbmeb-1202	319	17	auditors	auditor	NOUN
ajbmeb-1202	319	18	”	"	PUNCT
ajbmeb-1202	319	19	,	,	PUNCT
ajbmeb-1202	319	20	a	a	DET
ajbmeb-1202	319	21	journal	journal	NOUN
ajbmeb-1202	319	22	of	of	ADP
ajbmeb-1202	319	23	practice	practice	NOUN
ajbmeb-1202	319	24	&	&	CCONJ
ajbmeb-1202	319	25	theory	theory	NOUN
ajbmeb-1202	319	26	,	,	PUNCT
ajbmeb-1202	319	27	vol	vol	NOUN
ajbmeb-1202	319	28	,	,	PUNCT
ajbmeb-1202	319	29	29	29	NUM
ajbmeb-1202	319	30	.	.	PUNCT
ajbmeb-1202	320	1	pp	pp	ADJ
ajbmeb-1202	320	2	.	.	PUNCT
ajbmeb-1202	321	1	163	163	NUM
ajbmeb-1202	321	2	.	.	X
ajbmeb-1202	322	1	30	30	NUM
ajbmeb-1202	322	2	.	.	PUNCT
ajbmeb-1202	323	1	byamukama	byamukama	NOUN
ajbmeb-1202	323	2	,	,	PUNCT
ajbmeb-1202	323	3	m	m	PRON
ajbmeb-1202	323	4	,	,	PUNCT
ajbmeb-1202	323	5	(	(	PUNCT
ajbmeb-1202	323	6	2012	2012	NUM
ajbmeb-1202	323	7	)	)	PUNCT
ajbmeb-1202	323	8	,	,	PUNCT
ajbmeb-1202	323	9	“	"	PUNCT
ajbmeb-1202	323	10	outsourcing	outsourcing	NOUN
ajbmeb-1202	323	11	and	and	CCONJ
ajbmeb-1202	323	12	its	its	PRON
ajbmeb-1202	323	13	impact	impact	NOUN
ajbmeb-1202	323	14	on	on	ADP
ajbmeb-1202	323	15	organizational	organizational	ADJ
ajbmeb-1202	323	16	performance	performance	NOUN
ajbmeb-1202	323	17	in	in	ADP
ajbmeb-1202	323	18	public	public	ADJ
ajbmeb-1202	323	19	organizations	organization	NOUN
ajbmeb-1202	323	20	in	in	ADP
ajbmeb-1202	323	21	uganda	uganda	PROPN
ajbmeb-1202	323	22	:	:	PUNCT
ajbmeb-1202	323	23	a	a	DET
ajbmeb-1202	323	24	case	case	NOUN
ajbmeb-1202	323	25	study	study	NOUN
ajbmeb-1202	323	26	of	of	ADP
ajbmeb-1202	323	27	uganda	uganda	PROPN
ajbmeb-1202	323	28	road	road	PROPN
ajbmeb-1202	323	29	fund	fund	PROPN
ajbmeb-1202	323	30	”	"	PUNCT
ajbmeb-1202	323	31	,	,	PUNCT
ajbmeb-1202	323	32	master	master	NOUN
ajbmeb-1202	323	33	's	's	PART
ajbmeb-1202	323	34	degree	degree	NOUN
ajbmeb-1202	323	35	of	of	ADP
ajbmeb-1202	323	36	business	business	NOUN
ajbmeb-1202	323	37	administration	administration	PROPN
ajbmeb-1202	323	38	,	,	PUNCT
ajbmeb-1202	323	39	makerere	makerere	NOUN
ajbmeb-1202	323	40	university	university	PROPN
ajbmeb-1202	323	41	,	,	PUNCT
ajbmeb-1202	323	42	july	july	PROPN
ajbmeb-1202	323	43	.	.	PUNCT
ajbmeb-1202	324	1	pp	pp	ADP
ajbmeb-1202	324	2	:	:	PUNCT
ajbmeb-1202	324	3	3	3	X
ajbmeb-1202	324	4	.	.	NOUN
ajbmeb-1202	324	5	31	31	NUM
ajbmeb-1202	324	6	.	.	PUNCT
ajbmeb-1202	325	1	byamukama	byamukama	NOUN
ajbmeb-1202	325	2	,	,	PUNCT
ajbmeb-1202	325	3	m.	m.	NOUN
ajbmeb-1202	325	4	,	,	PUNCT
ajbmeb-1202	325	5	(	(	PUNCT
ajbmeb-1202	325	6	2020	2020	NUM
ajbmeb-1202	325	7	)	)	PUNCT
ajbmeb-1202	325	8	,	,	PUNCT
ajbmeb-1202	325	9	“	"	PUNCT
ajbmeb-1202	325	10	outsourcing	outsourcing	NOUN
ajbmeb-1202	325	11	and	and	CCONJ
ajbmeb-1202	325	12	its	its	PRON
ajbmeb-1202	325	13	impact	impact	NOUN
ajbmeb-1202	325	14	on	on	ADP
ajbmeb-1202	325	15	organizational	organizational	ADJ
ajbmeb-1202	325	16	performance	performance	NOUN
ajbmeb-1202	325	17	in	in	ADP
ajbmeb-1202	325	18	public	public	ADJ
ajbmeb-1202	325	19	organizations	organization	NOUN
ajbmeb-1202	325	20	in	in	ADP
ajbmeb-1202	325	21	uganda	uganda	PROPN
ajbmeb-1202	325	22	:	:	PUNCT
ajbmeb-1202	325	23	a	a	DET
ajbmeb-1202	325	24	case	case	NOUN
ajbmeb-1202	325	25	study	study	NOUN
ajbmeb-1202	325	26	of	of	ADP
ajbmeb-1202	325	27	uganda	uganda	PROPN
ajbmeb-1202	325	28	road	road	PROPN
ajbmeb-1202	325	29	fund	fund	PROPN
ajbmeb-1202	325	30	”	"	PUNCT
ajbmeb-1202	325	31	,	,	PUNCT
ajbmeb-1202	325	32	master	master	NOUN
ajbmeb-1202	325	33	's	's	PART
ajbmeb-1202	325	34	degree	degree	NOUN
ajbmeb-1202	325	35	of	of	ADP
ajbmeb-1202	325	36	business	business	NOUN
ajbmeb-1202	325	37	administration	administration	PROPN
ajbmeb-1202	325	38	,	,	PUNCT
ajbmeb-1202	325	39	makerere	makerere	NOUN
ajbmeb-1202	325	40	university	university	NOUN
ajbmeb-1202	325	41	,	,	PUNCT
ajbmeb-1202	325	42	pp	pp	ADJ
ajbmeb-1202	325	43	.	.	PUNCT
ajbmeb-1202	326	1	26	26	NUM
ajbmeb-1202	326	2	.	.	X
ajbmeb-1202	327	1	32	32	NUM
ajbmeb-1202	327	2	.	.	PUNCT
ajbmeb-1202	328	1	campbell	campbell	PROPN
ajbmeb-1202	328	2	,	,	PUNCT
ajbmeb-1202	328	3	errol	errol	PROPN
ajbmeb-1202	328	4	,	,	PUNCT
ajbmeb-1202	328	5	(	(	PUNCT
ajbmeb-1202	328	6	2010	2010	NUM
ajbmeb-1202	328	7	)	)	PUNCT
ajbmeb-1202	328	8	,	,	PUNCT
ajbmeb-1202	328	9	“	"	PUNCT
ajbmeb-1202	328	10	outsourcing	outsource	VERB
ajbmeb-1202	328	11	the	the	DET
ajbmeb-1202	328	12	internal	internal	ADJ
ajbmeb-1202	328	13	audit	audit	NOUN
ajbmeb-1202	328	14	function	function	NOUN
ajbmeb-1202	328	15	”	"	PUNCT
ajbmeb-1202	328	16	,	,	PUNCT
ajbmeb-1202	328	17	unpublished	unpublished	ADJ
ajbmeb-1202	328	18	master	master	NOUN
ajbmeb-1202	328	19	dissertation	dissertation	NOUN
ajbmeb-1202	328	20	,	,	PUNCT
ajbmeb-1202	328	21	university	university	PROPN
ajbmeb-1202	328	22	of	of	ADP
ajbmeb-1202	328	23	johannesburg	johannesburg	PROPN
ajbmeb-1202	328	24	.	.	PUNCT
ajbmeb-1202	329	1	33	33	NUM
ajbmeb-1202	329	2	.	.	PUNCT
ajbmeb-1202	330	1	caplan	caplan	PROPN
ajbmeb-1202	330	2	,	,	PUNCT
ajbmeb-1202	330	3	dennis	dennis	PROPN
ajbmeb-1202	330	4	h.	h.	PROPN
ajbmeb-1202	330	5	,	,	PUNCT
ajbmeb-1202	330	6	(	(	PUNCT
ajbmeb-1202	330	7	2006	2006	NUM
ajbmeb-1202	330	8	)	)	PUNCT
ajbmeb-1202	330	9	,	,	PUNCT
ajbmeb-1202	330	10	“	"	PUNCT
ajbmeb-1202	330	11	internal	internal	ADJ
ajbmeb-1202	330	12	audit	audit	NOUN
ajbmeb-1202	330	13	outsourcing	outsourcing	NOUN
ajbmeb-1202	330	14	:	:	PUNCT
ajbmeb-1202	330	15	an	an	DET
ajbmeb-1202	330	16	analysis	analysis	NOUN
ajbmeb-1202	330	17	of	of	ADP
ajbmeb-1202	330	18	selfregulation	selfregulation	NOUN
ajbmeb-1202	330	19	by	by	ADP
ajbmeb-1202	330	20	the	the	DET
ajbmeb-1202	330	21	accounting	accounting	NOUN
ajbmeb-1202	330	22	profession	profession	NOUN
ajbmeb-1202	330	23	”	"	PUNCT
ajbmeb-1202	330	24	,	,	PUNCT
ajbmeb-1202	330	25	research	research	NOUN
ajbmeb-1202	330	26	in	in	ADP
ajbmeb-1202	330	27	accounting	accounting	NOUN
ajbmeb-1202	330	28	regulation	regulation	NOUN
ajbmeb-1202	330	29	,	,	PUNCT
ajbmeb-1202	330	30	vol.19	vol.19	NOUN
ajbmeb-1202	330	31	,	,	PUNCT
ajbmeb-1202	330	32	no	no	INTJ
ajbmeb-1202	330	33	.	.	NOUN
ajbmeb-1202	331	1	22	22	NUM
ajbmeb-1202	331	2	.	.	PUNCT
ajbmeb-1202	332	1	34	34	NUM
ajbmeb-1202	332	2	.	.	PUNCT
ajbmeb-1202	333	1	caplan	caplan	PROPN
ajbmeb-1202	333	2	,	,	PUNCT
ajbmeb-1202	333	3	d.	d.	PROPN
ajbmeb-1202	333	4	h.	h.	PROPN
ajbmeb-1202	333	5	,	,	PUNCT
ajbmeb-1202	333	6	&	&	CCONJ
ajbmeb-1202	333	7	kirschenheiter	kirschenheiter	PROPN
ajbmeb-1202	333	8	,	,	PUNCT
ajbmeb-1202	333	9	m	m	PRON
ajbmeb-1202	333	10	,	,	PUNCT
ajbmeb-1202	333	11	(	(	PUNCT
ajbmeb-1202	333	12	2000	2000	NUM
ajbmeb-1202	333	13	)	)	PUNCT
ajbmeb-1202	333	14	,	,	PUNCT
ajbmeb-1202	333	15	“	"	PUNCT
ajbmeb-1202	333	16	outsourcing	outsourcing	NOUN
ajbmeb-1202	333	17	and	and	CCONJ
ajbmeb-1202	333	18	audit	audit	NOUN
ajbmeb-1202	333	19	risk	risk	NOUN
ajbmeb-1202	333	20	for	for	ADP
ajbmeb-1202	333	21	internal	internal	ADJ
ajbmeb-1202	333	22	audit	audit	NOUN
ajbmeb-1202	333	23	services	service	NOUN
ajbmeb-1202	333	24	”	"	PUNCT
ajbmeb-1202	333	25	,	,	PUNCT
ajbmeb-1202	333	26	contemporary	contemporary	ADJ
ajbmeb-1202	333	27	accounting	accounting	NOUN
ajbmeb-1202	333	28	research	research	NOUN
ajbmeb-1202	333	29	,	,	PUNCT
ajbmeb-1202	333	30	vol.17	vol.17	PROPN
ajbmeb-1202	333	31	,	,	PUNCT
ajbmeb-1202	333	32	no.3	no.3	NOUN
ajbmeb-1202	333	33	,	,	PUNCT
ajbmeb-1202	333	34	pp.389	pp.389	PROPN
ajbmeb-1202	333	35	.	.	PROPN
ajbmeb-1202	333	36	35	35	NUM
ajbmeb-1202	333	37	.	.	PUNCT
ajbmeb-1202	333	38	carey	carey	PROPN
ajbmeb-1202	333	39	,	,	PUNCT
ajbmeb-1202	333	40	peter	peter	PROPN
ajbmeb-1202	333	41	.	.	PUNCT
ajbmeb-1202	334	1	subramaniam	subramaniam	PROPN
ajbmeb-1202	334	2	,	,	PUNCT
ajbmeb-1202	334	3	nava	nava	PROPN
ajbmeb-1202	334	4	&	&	CCONJ
ajbmeb-1202	334	5	ching	ching	PROPN
ajbmeb-1202	334	6	,	,	PUNCT
ajbmeb-1202	334	7	karin	karin	PROPN
ajbmeb-1202	334	8	chua	chua	PROPN
ajbmeb-1202	334	9	wee	wee	PROPN
ajbmeb-1202	334	10	,	,	PUNCT
ajbmeb-1202	334	11	(	(	PUNCT
ajbmeb-1202	334	12	2006	2006	NUM
ajbmeb-1202	334	13	)	)	PUNCT
ajbmeb-1202	334	14	,	,	PUNCT
ajbmeb-1202	334	15	"	"	PUNCT
ajbmeb-1202	334	16	internal	internal	ADJ
ajbmeb-1202	334	17	audit	audit	NOUN
ajbmeb-1202	334	18	outsourcing	outsourcing	NOUN
ajbmeb-1202	334	19	in	in	ADP
ajbmeb-1202	334	20	australia	australia	PROPN
ajbmeb-1202	334	21	”	"	PUNCT
ajbmeb-1202	334	22	,	,	PUNCT
ajbmeb-1202	334	23	accounting	accounting	NOUN
ajbmeb-1202	334	24	and	and	CCONJ
ajbmeb-1202	334	25	finance	finance	NOUN
ajbmeb-1202	334	26	,	,	PUNCT
ajbmeb-1202	334	27	vol	vol	NOUN
ajbmeb-1202	334	28	.	.	PROPN
ajbmeb-1202	334	29	46	46	NUM
ajbmeb-1202	334	30	,	,	PUNCT
ajbmeb-1202	334	31	pp	pp	ADV
ajbmeb-1202	334	32	16	16	NUM
ajbmeb-1202	334	33	.	.	PUNCT
ajbmeb-1202	335	1	36	36	NUM
ajbmeb-1202	335	2	.	.	PUNCT
ajbmeb-1202	336	1	cerullo	cerullo	PROPN
ajbmeb-1202	336	2	,	,	PUNCT
ajbmeb-1202	336	3	m.v	m.v	PROPN
ajbmeb-1202	336	4	.	.	PROPN
ajbmeb-1202	336	5	,	,	PUNCT
ajbmeb-1202	336	6	&	&	CCONJ
ajbmeb-1202	336	7	cerullo	cerullo	PROPN
ajbmeb-1202	336	8	,	,	PUNCT
ajbmeb-1202	336	9	m.j	m.j	PROPN
ajbmeb-1202	336	10	,	,	PUNCT
ajbmeb-1202	336	11	(	(	PUNCT
ajbmeb-1202	336	12	2003	2003	NUM
ajbmeb-1202	336	13	)	)	PUNCT
ajbmeb-1202	336	14	,	,	PUNCT
ajbmeb-1202	336	15	"	"	PUNCT
ajbmeb-1202	336	16	impact	impact	NOUN
ajbmeb-1202	336	17	of	of	ADP
ajbmeb-1202	336	18	sas	sa	NOUN
ajbmeb-1202	336	19	no	no	DET
ajbmeb-1202	336	20	.94	.94	NUM
ajbmeb-1202	336	21	on	on	ADP
ajbmeb-1202	336	22	computer	computer	NOUN
ajbmeb-1202	336	23	audit	audit	NOUN
ajbmeb-1202	336	24	techniques	technique	NOUN
ajbmeb-1202	336	25	”	"	PUNCT
ajbmeb-1202	336	26	,	,	PUNCT
ajbmeb-1202	336	27	information	information	NOUN
ajbmeb-1202	336	28	systems	systems	PROPN
ajbmeb-1202	336	29	control	control	PROPN
ajbmeb-1202	336	30	journal	journal	PROPN
ajbmeb-1202	336	31	,	,	PUNCT
ajbmeb-1202	336	32	1	1	NUM
ajbmeb-1202	336	33	,	,	PUNCT
ajbmeb-1202	336	34	56	56	NUM
ajbmeb-1202	336	35	.	.	PUNCT
ajbmeb-1202	337	1	american	american	PROPN
ajbmeb-1202	337	2	journal	journal	PROPN
ajbmeb-1202	337	3	of	of	ADP
ajbmeb-1202	337	4	business	business	NOUN
ajbmeb-1202	337	5	management	management	NOUN
ajbmeb-1202	337	6	,	,	PUNCT
ajbmeb-1202	337	7	economics	economic	NOUN
ajbmeb-1202	337	8	and	and	CCONJ
ajbmeb-1202	337	9	banking	banking	NOUN
ajbmeb-1202	337	10	volume	volume	NOUN
ajbmeb-1202	337	11	16	16	NUM
ajbmeb-1202	337	12	sep	sep	PROPN
ajbmeb-1202	337	13	,	,	PUNCT
ajbmeb-1202	337	14	2023	2023	NUM
ajbmeb-1202	337	15	p	p	NOUN
ajbmeb-1202	337	16	a	a	DET
ajbmeb-1202	337	17	g	g	NOUN
ajbmeb-1202	337	18	e	e	NOUN
ajbmeb-1202	337	19	|	|	ADV
ajbmeb-1202	337	20	116	116	NUM
ajbmeb-1202	337	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1202	337	22	37	37	NUM
ajbmeb-1202	337	23	.	.	PUNCT
ajbmeb-1202	338	1	daghfous	daghfous	ADJ
ajbmeb-1202	338	2	,	,	PUNCT
ajbmeb-1202	338	3	abdelgader	abdelgader	PROPN
ajbmeb-1202	338	4	&	&	CCONJ
ajbmeb-1202	338	5	taisier	taisier	PROPN
ajbmeb-1202	338	6	,	,	PUNCT
ajbmeb-1202	338	7	z	z	PROPN
ajbmeb-1202	338	8	,	,	PUNCT
ajbmeb-1202	338	9	(	(	PUNCT
ajbmeb-1202	338	10	2020	2020	NUM
ajbmeb-1202	338	11	)	)	PUNCT
ajbmeb-1202	338	12	,	,	PUNCT
ajbmeb-1202	338	13	“	"	PUNCT
ajbmeb-1202	338	14	an	an	DET
ajbmeb-1202	338	15	auditing	auditing	NOUN
ajbmeb-1202	338	16	framework	framework	NOUN
ajbmeb-1202	338	17	for	for	ADP
ajbmeb-1202	338	18	knowledgeenabled	knowledgeenable	VERB
ajbmeb-1202	338	19	supply	supply	NOUN
ajbmeb-1202	338	20	chain	chain	NOUN
ajbmeb-1202	338	21	management	management	NOUN
ajbmeb-1202	338	22	:	:	PUNCT
ajbmeb-1202	338	23	implications	implication	NOUN
ajbmeb-1202	338	24	for	for	ADP
ajbmeb-1202	338	25	sustainability	sustainability	NOUN
ajbmeb-1202	338	26	”	"	PUNCT
ajbmeb-1202	338	27	,	,	PUNCT
ajbmeb-1202	338	28	journal	journal	NOUN
ajbmeb-1202	338	29	of	of	ADP
ajbmeb-1202	338	30	sustainability	sustainability	NOUN
ajbmeb-1202	338	31	,	,	PUNCT
ajbmeb-1202	338	32	vol	vol	NOUN
ajbmeb-1202	338	33	(	(	PUNCT
ajbmeb-1202	338	34	9	9	NUM
ajbmeb-1202	338	35	)	)	PUNCT
ajbmeb-1202	338	36	,	,	PUNCT
ajbmeb-1202	338	37	no	no	INTJ
ajbmeb-1202	338	38	(	(	PUNCT
ajbmeb-1202	338	39	791	791	NUM
ajbmeb-1202	338	40	)	)	PUNCT
ajbmeb-1202	338	41	.	.	PUNCT
ajbmeb-1202	339	1	38	38	NUM
ajbmeb-1202	339	2	.	.	PUNCT
ajbmeb-1202	340	1	david	david	PROPN
ajbmeb-1202	340	2	c.	c.	PROPN
ajbmeb-1202	340	3	chou	chou	PROPN
ajbmeb-1202	340	4	,	,	PUNCT
ajbmeb-1202	340	5	(	(	PUNCT
ajbmeb-1202	340	6	2015	2015	NUM
ajbmeb-1202	340	7	)	)	PUNCT
ajbmeb-1202	340	8	,	,	PUNCT
ajbmeb-1202	340	9	“	"	PUNCT
ajbmeb-1202	340	10	cloud	cloud	ADJ
ajbmeb-1202	340	11	computing	computing	NOUN
ajbmeb-1202	340	12	risk	risk	NOUN
ajbmeb-1202	340	13	and	and	CCONJ
ajbmeb-1202	340	14	audit	audit	NOUN
ajbmeb-1202	340	15	issues	issue	NOUN
ajbmeb-1202	340	16	”	"	PUNCT
ajbmeb-1202	340	17	,	,	PUNCT
ajbmeb-1202	340	18	computer	computer	NOUN
ajbmeb-1202	340	19	standards	standard	NOUN
ajbmeb-1202	340	20	&	&	CCONJ
ajbmeb-1202	340	21	enterfaces	enterface	NOUN
ajbmeb-1202	340	22	volume	volume	VERB
ajbmeb-1202	340	23	42	42	NUM
ajbmeb-1202	340	24	,	,	PUNCT
ajbmeb-1202	340	25	issue	issue	NOUN
ajbmeb-1202	340	26	c	c	NOUN
ajbmeb-1202	340	27	,	,	PUNCT
ajbmeb-1202	340	28	pp137	pp137	NOUN
ajbmeb-1202	340	29	.	.	PUNCT
ajbmeb-1202	341	1	39	39	NUM
ajbmeb-1202	341	2	.	.	PUNCT
ajbmeb-1202	342	1	d'onza	d'onza	PROPN
ajbmeb-1202	342	2	,	,	PUNCT
ajbmeb-1202	342	3	g.	g.	PROPN
ajbmeb-1202	342	4	,	,	PUNCT
ajbmeb-1202	342	5	lamboglia	lamboglia	PROPN
ajbmeb-1202	342	6	,	,	PUNCT
ajbmeb-1202	342	7	r.	r.	PROPN
ajbmeb-1202	342	8	,	,	PUNCT
ajbmeb-1202	342	9	&	&	CCONJ
ajbmeb-1202	342	10	verona	verona	PROPN
ajbmeb-1202	342	11	,	,	PUNCT
ajbmeb-1202	342	12	r	r	NOUN
ajbmeb-1202	342	13	,	,	PUNCT
ajbmeb-1202	342	14	(	(	PUNCT
ajbmeb-1202	342	15	2015	2015	NUM
ajbmeb-1202	342	16	)	)	PUNCT
ajbmeb-1202	342	17	,	,	PUNCT
ajbmeb-1202	342	18	“	"	PUNCT
ajbmeb-1202	342	19	do	do	AUX
ajbmeb-1202	342	20	it	it	PRON
ajbmeb-1202	342	21	audits	audits	NOUN
ajbmeb-1202	342	22	satisfy	satisfy	VERB
ajbmeb-1202	342	23	senior	senior	ADJ
ajbmeb-1202	342	24	manager	manager	NOUN
ajbmeb-1202	342	25	expectations	expectation	NOUN
ajbmeb-1202	342	26	?	?	PUNCT
ajbmeb-1202	343	1	a	a	DET
ajbmeb-1202	343	2	qualitative	qualitative	ADJ
ajbmeb-1202	343	3	study	study	NOUN
ajbmeb-1202	343	4	based	base	VERB
ajbmeb-1202	343	5	on	on	ADP
ajbmeb-1202	343	6	italian	italian	ADJ
ajbmeb-1202	343	7	banks	bank	NOUN
ajbmeb-1202	343	8	”	"	PUNCT
ajbmeb-1202	343	9	,	,	PUNCT
ajbmeb-1202	343	10	managerial	managerial	ADJ
ajbmeb-1202	343	11	auditing	auditing	NOUN
ajbmeb-1202	343	12	journal	journal	NOUN
ajbmeb-1202	343	13	,	,	PUNCT
ajbmeb-1202	343	14	30(4/5	30(4/5	NUM
ajbmeb-1202	343	15	)	)	PUNCT
ajbmeb-1202	343	16	,	,	PUNCT
ajbmeb-1202	343	17	422	422	NUM
ajbmeb-1202	343	18	.	.	NUM
ajbmeb-1202	343	19	40	40	NUM
ajbmeb-1202	343	20	.	.	PUNCT
ajbmeb-1202	344	1	edvardsson	edvardsson	NOUN
ajbmeb-1202	344	2	,	,	PUNCT
ajbmeb-1202	344	3	ingi	ingi	NOUN
ajbmeb-1202	344	4	runar	runar	NOUN
ajbmeb-1202	344	5	,	,	PUNCT
ajbmeb-1202	344	6	teitsdottir	teitsdottir	VERB
ajbmeb-1202	344	7	,	,	PUNCT
ajbmeb-1202	344	8	unnur	unnur	PROPN
ajbmeb-1202	344	9	dilja	dilja	PROPN
ajbmeb-1202	344	10	,	,	PUNCT
ajbmeb-1202	344	11	(	(	PUNCT
ajbmeb-1202	344	12	2015	2015	NUM
ajbmeb-1202	344	13	)	)	PUNCT
ajbmeb-1202	344	14	,	,	PUNCT
ajbmeb-1202	344	15	“	"	PUNCT
ajbmeb-1202	344	16	outsourcing	outsourcing	NOUN
ajbmeb-1202	344	17	and	and	CCONJ
ajbmeb-1202	344	18	financial	financial	ADJ
ajbmeb-1202	344	19	crisis	crisis	NOUN
ajbmeb-1202	344	20	”	"	PUNCT
ajbmeb-1202	344	21	,	,	PUNCT
ajbmeb-1202	344	22	evidence	evidence	NOUN
ajbmeb-1202	344	23	from	from	ADP
ajbmeb-1202	344	24	icelandic	icelandic	ADJ
ajbmeb-1202	344	25	service	service	NOUN
ajbmeb-1202	344	26	smes	sme	NOUN
ajbmeb-1202	344	27	.	.	PUNCT
ajbmeb-1202	345	1	41	41	NUM
ajbmeb-1202	345	2	.	.	PUNCT
ajbmeb-1202	346	1	figg	figg	PROPN
ajbmeb-1202	346	2	,	,	PUNCT
ajbmeb-1202	346	3	j	j	PROPN
ajbmeb-1202	346	4	,	,	PUNCT
ajbmeb-1202	346	5	(	(	PUNCT
ajbmeb-1202	346	6	2000	2000	NUM
ajbmeb-1202	346	7	)	)	PUNCT
ajbmeb-1202	346	8	,	,	PUNCT
ajbmeb-1202	346	9	“	"	PUNCT
ajbmeb-1202	346	10	outsourcing	outsourcing	NOUN
ajbmeb-1202	346	11	:	:	PUNCT
ajbmeb-1202	346	12	a	a	DET
ajbmeb-1202	346	13	runaway	runaway	ADJ
ajbmeb-1202	346	14	train	train	NOUN
ajbmeb-1202	346	15	the	the	DET
ajbmeb-1202	346	16	internal	internal	ADJ
ajbmeb-1202	346	17	auditor	auditor	NOUN
ajbmeb-1202	346	18	”	"	PUNCT
ajbmeb-1202	346	19	,	,	PUNCT
ajbmeb-1202	346	20	vol	vol	NOUN
ajbmeb-1202	346	21	.57	.57	NUM
ajbmeb-1202	346	22	,	,	PUNCT
ajbmeb-1202	346	23	no.3	no.3	PROPN
ajbmeb-1202	346	24	,	,	PUNCT
ajbmeb-1202	346	25	pp.245	pp.245	PROPN
ajbmeb-1202	346	26	.	.	PUNCT
ajbmeb-1202	347	1	42	42	NUM
ajbmeb-1202	347	2	.	.	PUNCT
ajbmeb-1202	348	1	filipiak	filipiak	PROPN
ajbmeb-1202	348	2	,	,	PUNCT
ajbmeb-1202	348	3	beata	beata	NOUN
ajbmeb-1202	348	4	,	,	PUNCT
ajbmeb-1202	348	5	(	(	PUNCT
ajbmeb-1202	348	6	2012	2012	NUM
ajbmeb-1202	348	7	)	)	PUNCT
ajbmeb-1202	348	8	,	,	PUNCT
ajbmeb-1202	348	9	“	"	PUNCT
ajbmeb-1202	348	10	internal	internal	ADJ
ajbmeb-1202	348	11	control	control	NOUN
ajbmeb-1202	348	12	in	in	ADP
ajbmeb-1202	348	13	local	local	ADJ
ajbmeb-1202	348	14	government	government	NOUN
ajbmeb-1202	348	15	units	unit	NOUN
ajbmeb-1202	348	16	in	in	ADP
ajbmeb-1202	348	17	poland	poland	PROPN
ajbmeb-1202	348	18	”	"	PUNCT
ajbmeb-1202	348	19	,	,	PUNCT
ajbmeb-1202	348	20	public	public	ADJ
ajbmeb-1202	348	21	administration	administration	NOUN
ajbmeb-1202	348	22	(	(	PUNCT
ajbmeb-1202	348	23	16484541	16484541	NUM
ajbmeb-1202	348	24	)	)	PUNCT
ajbmeb-1202	348	25	;	;	PUNCT
ajbmeb-1202	348	26	2009	2009	NUM
ajbmeb-1202	348	27	,	,	PUNCT
ajbmeb-1202	348	28	vol	vol	NOUN
ajbmeb-1202	348	29	.	.	NOUN
ajbmeb-1202	348	30	2	2	NUM
ajbmeb-1202	348	31	issue	issue	NOUN
ajbmeb-1202	348	32	22	22	NUM
ajbmeb-1202	348	33	,	,	PUNCT
ajbmeb-1202	348	34	p69	p69	NOUN
ajbmeb-1202	348	35	.	.	PUNCT
ajbmeb-1202	349	1	43	43	NUM
ajbmeb-1202	349	2	.	.	PUNCT
ajbmeb-1202	349	3	goo	goo	PROPN
ajbmeb-1202	349	4	,	,	PUNCT
ajbmeb-1202	349	5	j.	j.	PROPN
ajbmeb-1202	349	6	and	and	CCONJ
ajbmeb-1202	349	7	huang	huang	PROPN
ajbmeb-1202	349	8	,	,	PUNCT
ajbmeb-1202	349	9	c	c	PROPN
ajbmeb-1202	349	10	,	,	PUNCT
ajbmeb-1202	349	11	(	(	PUNCT
ajbmeb-1202	349	12	2013	2013	NUM
ajbmeb-1202	349	13	)	)	PUNCT
ajbmeb-1202	349	14	,	,	PUNCT
ajbmeb-1202	349	15	"	"	PUNCT
ajbmeb-1202	349	16	facilitating	facilitate	VERB
ajbmeb-1202	349	17	relational	relational	ADJ
ajbmeb-1202	349	18	governance	governance	NOUN
ajbmeb-1202	349	19	through	through	ADP
ajbmeb-1202	349	20	service	service	NOUN
ajbmeb-1202	349	21	level	level	NOUN
ajbmeb-1202	349	22	agreements	agreement	NOUN
ajbmeb-1202	349	23	in	in	ADP
ajbmeb-1202	349	24	it	it	PRON
ajbmeb-1202	349	25	outsourcing	outsource	VERB
ajbmeb-1202	349	26	:	:	PUNCT
ajbmeb-1202	349	27	an	an	DET
ajbmeb-1202	349	28	application	application	NOUN
ajbmeb-1202	349	29	of	of	ADP
ajbmeb-1202	349	30	the	the	DET
ajbmeb-1202	349	31	commitment	commitment	NOUN
ajbmeb-1202	349	32	–	–	PUNCT
ajbmeb-1202	349	33	trust	trust	NOUN
ajbmeb-1202	349	34	theory	theory	NOUN
ajbmeb-1202	349	35	"	"	PUNCT
ajbmeb-1202	349	36	,	,	PUNCT
ajbmeb-1202	349	37	decision	decision	NOUN
ajbmeb-1202	349	38	support	support	NOUN
ajbmeb-1202	349	39	systems	system	NOUN
ajbmeb-1202	349	40	,	,	PUNCT
ajbmeb-1202	349	41	vol	vol	NOUN
ajbmeb-1202	349	42	.	.	PROPN
ajbmeb-1202	349	43	29	29	NUM
ajbmeb-1202	349	44	,	,	PUNCT
ajbmeb-1202	349	45	issue	issue	NOUN
ajbmeb-1202	349	46	10	10	NUM
ajbmeb-1202	349	47	.	.	PUNCT
ajbmeb-1202	349	48	44	44	NUM
ajbmeb-1202	349	49	.	.	PUNCT
ajbmeb-1202	349	50	hanh	hanh	PROPN
ajbmeb-1202	349	51	,	,	PUNCT
ajbmeb-1202	349	52	hoang	hoang	PROPN
ajbmeb-1202	349	53	thanh	thanh	PROPN
ajbmeb-1202	349	54	,	,	PUNCT
ajbmeb-1202	349	55	(	(	PUNCT
ajbmeb-1202	349	56	2021	2021	NUM
ajbmeb-1202	349	57	)	)	PUNCT
ajbmeb-1202	349	58	,	,	PUNCT
ajbmeb-1202	349	59	“	"	PUNCT
ajbmeb-1202	349	60	potential	potential	ADJ
ajbmeb-1202	349	61	relationship	relationship	NOUN
ajbmeb-1202	349	62	of	of	ADP
ajbmeb-1202	349	63	internal	internal	ADJ
ajbmeb-1202	349	64	control	control	NOUN
ajbmeb-1202	349	65	,	,	PUNCT
ajbmeb-1202	349	66	internal	internal	ADJ
ajbmeb-1202	349	67	audit	audit	NOUN
ajbmeb-1202	349	68	and	and	CCONJ
ajbmeb-1202	349	69	risk	risk	NOUN
ajbmeb-1202	349	70	management	management	NOUN
ajbmeb-1202	349	71	in	in	ADP
ajbmeb-1202	349	72	company	company	NOUN
ajbmeb-1202	349	73	the	the	DET
ajbmeb-1202	349	74	case	case	NOUN
ajbmeb-1202	349	75	study	study	NOUN
ajbmeb-1202	349	76	of	of	ADP
ajbmeb-1202	349	77	ingroup	ingroup	NOUN
ajbmeb-1202	349	78	in	in	ADP
ajbmeb-1202	349	79	vietnam	vietnam	PROPN
ajbmeb-1202	349	80	”	"	PUNCT
ajbmeb-1202	349	81	,	,	PUNCT
ajbmeb-1202	349	82	academy	academy	NOUN
ajbmeb-1202	349	83	of	of	ADP
ajbmeb-1202	349	84	policy	policy	NOUN
ajbmeb-1202	349	85	and	and	CCONJ
ajbmeb-1202	349	86	development	development	NOUN
ajbmeb-1202	349	87	,	,	PUNCT
ajbmeb-1202	349	88	vol	vol	NOUN
ajbmeb-1202	349	89	.	.	PUNCT
ajbmeb-1202	350	1	(	(	PUNCT
ajbmeb-1202	350	2	7	7	NUM
ajbmeb-1202	350	3	)	)	PUNCT
ajbmeb-1202	350	4	,	,	PUNCT
ajbmeb-1202	350	5	issn	issn	PROPN
ajbmeb-1202	350	6	:	:	PUNCT
ajbmeb-1202	350	7	2446	2446	NUM
ajbmeb-1202	350	8	-	-	SYM
ajbmeb-1202	350	9	6220	6220	NUM
ajbmeb-1202	350	10	,	,	PUNCT
ajbmeb-1202	350	11	hanoi	hanoi	PROPN
ajbmeb-1202	350	12	vietnam	vietnam	PROPN
ajbmeb-1202	350	13	.	.	PUNCT
ajbmeb-1202	351	1	45	45	NUM
ajbmeb-1202	351	2	.	.	PUNCT
ajbmeb-1202	351	3	hashem	hashem	PROPN
ajbmeb-1202	351	4	,	,	PUNCT
ajbmeb-1202	351	5	boutheina	boutheina	PROPN
ajbmeb-1202	351	6	,	,	PUNCT
ajbmeb-1202	351	7	&	&	CCONJ
ajbmeb-1202	351	8	hiyam	hiyam	PROPN
ajbmeb-1202	351	9	sujud	sujud	PROPN
ajbmeb-1202	351	10	,	,	PUNCT
ajbmeb-1202	351	11	(	(	PUNCT
ajbmeb-1202	351	12	2020	2020	NUM
ajbmeb-1202	351	13	)	)	PUNCT
ajbmeb-1202	351	14	,	,	PUNCT
ajbmeb-1202	351	15	“	"	PUNCT
ajbmeb-1202	351	16	the	the	DET
ajbmeb-1202	351	17	impact	impact	NOUN
ajbmeb-1202	351	18	of	of	ADP
ajbmeb-1202	351	19	using	use	VERB
ajbmeb-1202	351	20	it	it	PRON
ajbmeb-1202	351	21	on	on	ADP
ajbmeb-1202	351	22	the	the	DET
ajbmeb-1202	351	23	quality	quality	NOUN
ajbmeb-1202	351	24	of	of	ADP
ajbmeb-1202	351	25	auditing	auditing	NOUN
ajbmeb-1202	351	26	in	in	ADP
ajbmeb-1202	351	27	lebanon	lebanon	PROPN
ajbmeb-1202	351	28	”	"	PUNCT
ajbmeb-1202	351	29	,	,	PUNCT
ajbmeb-1202	351	30	international	international	ADJ
ajbmeb-1202	351	31	research	research	NOUN
ajbmeb-1202	351	32	journal	journal	NOUN
ajbmeb-1202	351	33	of	of	ADP
ajbmeb-1202	351	34	finance	finance	NOUN
ajbmeb-1202	351	35	and	and	CCONJ
ajbmeb-1202	351	36	economic	economic	ADJ
ajbmeb-1202	351	37	,	,	PUNCT
ajbmeb-1202	351	38	issn	issn	PROPN
ajbmeb-1202	351	39	1450	1450	NUM
ajbmeb-1202	351	40	-	-	SYM
ajbmeb-1202	351	41	2887	2887	NUM
ajbmeb-1202	351	42	issue	issue	NOUN
ajbmeb-1202	351	43	178	178	NUM
ajbmeb-1202	351	44	.	.	PUNCT
ajbmeb-1202	352	1	46	46	NUM
ajbmeb-1202	352	2	.	.	PUNCT
ajbmeb-1202	352	3	hawkins	hawkins	PROPN
ajbmeb-1202	352	4	,	,	PUNCT
ajbmeb-1202	352	5	timothy	timothy	PROPN
ajbmeb-1202	352	6	g.	g.	PROPN
ajbmeb-1202	352	7	,	,	PUNCT
ajbmeb-1202	352	8	nissen	nissen	PROPN
ajbmeb-1202	352	9	,	,	PUNCT
ajbmeb-1202	352	10	mark	mark	PROPN
ajbmeb-1202	352	11	e.	e.	PROPN
ajbmeb-1202	352	12	&	&	CCONJ
ajbmeb-1202	352	13	rendon	rendon	PROPN
ajbmeb-1202	352	14	,	,	PUNCT
ajbmeb-1202	352	15	rene	rene	NOUN
ajbmeb-1202	352	16	g	g	PROPN
ajbmeb-1202	352	17	,	,	PUNCT
ajbmeb-1202	352	18	(	(	PUNCT
ajbmeb-1202	352	19	2014	2014	NUM
ajbmeb-1202	352	20	)	)	PUNCT
ajbmeb-1202	352	21	,	,	PUNCT
ajbmeb-1202	352	22	“	"	PUNCT
ajbmeb-1202	352	23	leveraging	leverage	VERB
ajbmeb-1202	352	24	strategic	strategic	ADJ
ajbmeb-1202	352	25	sourcing	sourcing	NOUN
ajbmeb-1202	352	26	and	and	CCONJ
ajbmeb-1202	352	27	knowledge	knowledge	NOUN
ajbmeb-1202	352	28	management	management	NOUN
ajbmeb-1202	352	29	to	to	PART
ajbmeb-1202	352	30	improve	improve	VERB
ajbmeb-1202	352	31	the	the	DET
ajbmeb-1202	352	32	acquisition	acquisition	NOUN
ajbmeb-1202	352	33	knowledge	knowledge	NOUN
ajbmeb-1202	352	34	based	base	VERB
ajbmeb-1202	352	35	services	service	NOUN
ajbmeb-1202	352	36	”	"	PUNCT
ajbmeb-1202	352	37	,	,	PUNCT
ajbmeb-1202	352	38	journal	journal	NOUN
ajbmeb-1202	352	39	of	of	ADP
ajbmeb-1202	352	40	public	public	ADJ
ajbmeb-1202	352	41	procurement	procurement	NOUN
ajbmeb-1202	352	42	,	,	PUNCT
ajbmeb-1202	352	43	vol	vol	NOUN
ajbmeb-1202	352	44	.	.	PROPN
ajbmeb-1202	352	45	14	14	NUM
ajbmeb-1202	352	46	,	,	PUNCT
ajbmeb-1202	352	47	no.2	no.2	PROPN
ajbmeb-1202	352	48	,	,	PUNCT
ajbmeb-1202	352	49	pp	pp	ADJ
ajbmeb-1202	352	50	.	.	PUNCT
ajbmeb-1202	353	1	219	219	NUM
ajbmeb-1202	353	2	.	.	PUNCT