id	sid	tid	token	lemma	pos
ajbmeb-1914	1	1	american	american	PROPN
ajbmeb-1914	1	2	journal	journal	PROPN
ajbmeb-1914	1	3	of	of	ADP
ajbmeb-1914	1	4	business	business	NOUN
ajbmeb-1914	1	5	management	management	NOUN
ajbmeb-1914	1	6	,	,	PUNCT
ajbmeb-1914	1	7	economics	economic	NOUN
ajbmeb-1914	1	8	and	and	CCONJ
ajbmeb-1914	1	9	banking	banking	NOUN
ajbmeb-1914	1	10	issn	issn	PROPN
ajbmeb-1914	1	11	(	(	PUNCT
ajbmeb-1914	1	12	e	e	NOUN
ajbmeb-1914	1	13	):	):	PUNCT
ajbmeb-1914	1	14	2832	2832	NUM
ajbmeb-1914	1	15	-	-	SYM
ajbmeb-1914	1	16	8078	8078	NUM
ajbmeb-1914	1	17	volume	volume	NOUN
ajbmeb-1914	1	18	22	22	NUM
ajbmeb-1914	1	19	,	,	PUNCT
ajbmeb-1914	1	20	|	|	ADV
ajbmeb-1914	1	21	march	march	PROPN
ajbmeb-1914	1	22	2024	2024	NUM
ajbmeb-1914	1	23	p	p	NOUN
ajbmeb-1914	1	24	a	a	DET
ajbmeb-1914	1	25	g	g	NOUN
ajbmeb-1914	1	26	e	e	NOUN
ajbmeb-1914	2	1	|	|	ADV
ajbmeb-1914	2	2	84	84	NUM
ajbmeb-1914	2	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	2	4	the	the	DET
ajbmeb-1914	2	5	impact	impact	NOUN
ajbmeb-1914	2	6	of	of	ADP
ajbmeb-1914	2	7	corporate	corporate	ADJ
ajbmeb-1914	2	8	governance	governance	NOUN
ajbmeb-1914	2	9	on	on	ADP
ajbmeb-1914	2	10	the	the	DET
ajbmeb-1914	2	11	quality	quality	NOUN
ajbmeb-1914	2	12	of	of	ADP
ajbmeb-1914	2	13	external	external	ADJ
ajbmeb-1914	2	14	auditing	auditing	NOUN
ajbmeb-1914	2	15	:	:	PUNCT
ajbmeb-1914	2	16	a	a	DET
ajbmeb-1914	2	17	study	study	NOUN
ajbmeb-1914	2	18	on	on	ADP
ajbmeb-1914	2	19	iraqi	iraqi	ADJ
ajbmeb-1914	2	20	commercial	commercial	ADJ
ajbmeb-1914	2	21	banks	bank	NOUN
ajbmeb-1914	2	22	hasan	hasan	PROPN
ajbmeb-1914	2	23	sahab	sahab	PROPN
ajbmeb-1914	2	24	mutar	mutar	PROPN
ajbmeb-1914	2	25	college	college	PROPN
ajbmeb-1914	2	26	of	of	ADP
ajbmeb-1914	2	27	administrative	administrative	ADJ
ajbmeb-1914	2	28	and	and	CCONJ
ajbmeb-1914	2	29	financial	financial	ADJ
ajbmeb-1914	2	30	sciences	sciences	PROPN
ajbmeb-1914	2	31	university	university	PROPN
ajbmeb-1914	2	32	of	of	ADP
ajbmeb-1914	2	33	imam	imam	PROPN
ajbmeb-1914	2	34	jafar	jafar	PROPN
ajbmeb-1914	2	35	sadiq||	sadiq||	PROPN
ajbmeb-1914	2	36	baghdad	baghdad	PROPN
ajbmeb-1914	2	37	||	||	PUNCT
ajbmeb-1914	3	1	iraq	iraq	PROPN
ajbmeb-1914	3	2	||	||	PUNCT
ajbmeb-1914	4	1	hasan_sahab@ijsu.edu.iq	hasan_sahab@ijsu.edu.iq	PROPN
ajbmeb-1914	4	2	dorsaf	dorsaf	PROPN
ajbmeb-1914	4	3	ben	ben	PROPN
ajbmeb-1914	4	4	aissia	aissia	PROPN
ajbmeb-1914	4	5	higher	high	ADJ
ajbmeb-1914	4	6	institute	institute	PROPN
ajbmeb-1914	4	7	of	of	ADP
ajbmeb-1914	4	8	accounting	accounting	PROPN
ajbmeb-1914	4	9	and	and	CCONJ
ajbmeb-1914	4	10	business	business	PROPN
ajbmeb-1914	4	11	administration	administration	PROPN
ajbmeb-1914	4	12	||	||	PROPN
ajbmeb-1914	5	1	university	university	PROPN
ajbmeb-1914	5	2	of	of	ADP
ajbmeb-1914	5	3	manouba	manouba	NOUN
ajbmeb-1914	5	4	||tunisia	||tunisia	PROPN
ajbmeb-1914	5	5	||	||	PUNCT
ajbmeb-1914	6	1	dorsafbenaissiataboubi@gmail.com	dorsafbenaissiataboubi@gmail.com	X
ajbmeb-1914	6	2	a	a	DET
ajbmeb-1914	6	3	b	b	PROPN
ajbmeb-1914	6	4	s	s	ADP
ajbmeb-1914	6	5	t	t	PROPN
ajbmeb-1914	6	6	r	r	NOUN
ajbmeb-1914	6	7	a	a	DET
ajbmeb-1914	6	8	c	c	NOUN
ajbmeb-1914	6	9	t	t	NOUN
ajbmeb-1914	6	10	k	k	X
ajbmeb-1914	6	11	e	e	PROPN
ajbmeb-1914	6	12	y	y	PROPN
ajbmeb-1914	6	13	w	w	NOUN
ajbmeb-1914	7	1	o	o	NOUN
ajbmeb-1914	7	2	r	r	NOUN
ajbmeb-1914	7	3	d	d	PROPN
ajbmeb-1914	7	4	s	s	VERB
ajbmeb-1914	7	5	this	this	DET
ajbmeb-1914	7	6	paper	paper	NOUN
ajbmeb-1914	7	7	examines	examine	VERB
ajbmeb-1914	7	8	the	the	DET
ajbmeb-1914	7	9	importance	importance	NOUN
ajbmeb-1914	7	10	of	of	ADP
ajbmeb-1914	7	11	shedding	shed	VERB
ajbmeb-1914	7	12	light	light	NOUN
ajbmeb-1914	7	13	on	on	ADP
ajbmeb-1914	7	14	the	the	DET
ajbmeb-1914	7	15	extent	extent	NOUN
ajbmeb-1914	7	16	to	to	PART
ajbmeb-1914	7	17	which	which	PRON
ajbmeb-1914	7	18	iraqi	iraqi	ADJ
ajbmeb-1914	7	19	commercial	commercial	ADJ
ajbmeb-1914	7	20	banks	bank	NOUN
ajbmeb-1914	7	21	adhere	adhere	VERB
ajbmeb-1914	7	22	to	to	ADP
ajbmeb-1914	7	23	the	the	DET
ajbmeb-1914	7	24	rules	rule	NOUN
ajbmeb-1914	7	25	and	and	CCONJ
ajbmeb-1914	7	26	mechanisms	mechanism	NOUN
ajbmeb-1914	7	27	of	of	ADP
ajbmeb-1914	7	28	corporate	corporate	ADJ
ajbmeb-1914	7	29	governance	governance	NOUN
ajbmeb-1914	7	30	.	.	PUNCT
ajbmeb-1914	8	1	obtaining	obtain	VERB
ajbmeb-1914	8	2	168	168	NUM
ajbmeb-1914	8	3	correct	correct	ADJ
ajbmeb-1914	8	4	forms	form	NOUN
ajbmeb-1914	8	5	after	after	ADP
ajbmeb-1914	8	6	excluding	exclude	VERB
ajbmeb-1914	8	7	the	the	DET
ajbmeb-1914	8	8	incorrect	incorrect	ADJ
ajbmeb-1914	8	9	answers	answer	NOUN
ajbmeb-1914	8	10	,	,	PUNCT
ajbmeb-1914	8	11	and	and	CCONJ
ajbmeb-1914	8	12	the	the	DET
ajbmeb-1914	8	13	questionnaire	questionnaire	NOUN
ajbmeb-1914	8	14	was	be	AUX
ajbmeb-1914	8	15	directed	direct	VERB
ajbmeb-1914	8	16	to	to	ADP
ajbmeb-1914	8	17	a	a	DET
ajbmeb-1914	8	18	sample	sample	NOUN
ajbmeb-1914	8	19	of	of	ADP
ajbmeb-1914	8	20	shareholders	shareholder	NOUN
ajbmeb-1914	8	21	(	(	PUNCT
ajbmeb-1914	8	22	owners	owner	NOUN
ajbmeb-1914	8	23	)	)	PUNCT
ajbmeb-1914	8	24	,	,	PUNCT
ajbmeb-1914	8	25	external	external	ADJ
ajbmeb-1914	8	26	auditors	auditor	NOUN
ajbmeb-1914	8	27	and	and	CCONJ
ajbmeb-1914	8	28	academics	academic	NOUN
ajbmeb-1914	8	29	.	.	PUNCT
ajbmeb-1914	9	1	our	our	PRON
ajbmeb-1914	9	2	study	study	NOUN
ajbmeb-1914	9	3	shows	show	VERB
ajbmeb-1914	9	4	that	that	SCONJ
ajbmeb-1914	9	5	the	the	DET
ajbmeb-1914	9	6	board	board	NOUN
ajbmeb-1914	9	7	of	of	ADP
ajbmeb-1914	9	8	directors	director	NOUN
ajbmeb-1914	9	9	and	and	CCONJ
ajbmeb-1914	9	10	audit	audit	NOUN
ajbmeb-1914	9	11	committees	committee	NOUN
ajbmeb-1914	9	12	have	have	VERB
ajbmeb-1914	9	13	an	an	DET
ajbmeb-1914	9	14	important	important	ADJ
ajbmeb-1914	9	15	role	role	NOUN
ajbmeb-1914	9	16	in	in	ADP
ajbmeb-1914	9	17	supporting	support	VERB
ajbmeb-1914	9	18	the	the	DET
ajbmeb-1914	9	19	internal	internal	ADJ
ajbmeb-1914	9	20	auditor	auditor	NOUN
ajbmeb-1914	9	21	to	to	PART
ajbmeb-1914	9	22	perform	perform	VERB
ajbmeb-1914	9	23	his	his	PRON
ajbmeb-1914	9	24	work	work	NOUN
ajbmeb-1914	9	25	efficiently	efficiently	ADV
ajbmeb-1914	9	26	and	and	CCONJ
ajbmeb-1914	9	27	effectively	effectively	ADV
ajbmeb-1914	9	28	,	,	PUNCT
ajbmeb-1914	9	29	which	which	PRON
ajbmeb-1914	9	30	is	be	AUX
ajbmeb-1914	9	31	reflected	reflect	VERB
ajbmeb-1914	9	32	and	and	CCONJ
ajbmeb-1914	9	33	positively	positively	ADV
ajbmeb-1914	9	34	impacted	impact	VERB
ajbmeb-1914	9	35	on	on	ADP
ajbmeb-1914	9	36	the	the	DET
ajbmeb-1914	9	37	quality	quality	NOUN
ajbmeb-1914	9	38	of	of	ADP
ajbmeb-1914	9	39	the	the	DET
ajbmeb-1914	9	40	performance	performance	NOUN
ajbmeb-1914	9	41	of	of	ADP
ajbmeb-1914	9	42	the	the	DET
ajbmeb-1914	9	43	external	external	ADJ
ajbmeb-1914	9	44	auditor	auditor	NOUN
ajbmeb-1914	9	45	,	,	PUNCT
ajbmeb-1914	9	46	as	as	SCONJ
ajbmeb-1914	9	47	the	the	DET
ajbmeb-1914	9	48	external	external	ADJ
ajbmeb-1914	9	49	auditors	auditor	NOUN
ajbmeb-1914	9	50	play	play	VERB
ajbmeb-1914	9	51	the	the	DET
ajbmeb-1914	9	52	role	role	NOUN
ajbmeb-1914	9	53	of	of	ADP
ajbmeb-1914	9	54	the	the	DET
ajbmeb-1914	9	55	assessor	assessor	NOUN
ajbmeb-1914	9	56	of	of	ADP
ajbmeb-1914	9	57	the	the	DET
ajbmeb-1914	9	58	banking	banking	NOUN
ajbmeb-1914	9	59	supervisory	supervisory	ADJ
ajbmeb-1914	9	60	system	system	NOUN
ajbmeb-1914	9	61	,	,	PUNCT
ajbmeb-1914	9	62	identifying	identify	VERB
ajbmeb-1914	9	63	and	and	CCONJ
ajbmeb-1914	9	64	revealing	reveal	VERB
ajbmeb-1914	9	65	weaknesses	weakness	NOUN
ajbmeb-1914	9	66	and	and	CCONJ
ajbmeb-1914	9	67	strengths	strength	NOUN
ajbmeb-1914	9	68	in	in	ADP
ajbmeb-1914	9	69	it	it	PRON
ajbmeb-1914	9	70	.	.	PUNCT
ajbmeb-1914	10	1	corporat	corporat	NOUN
ajbmeb-1914	10	2	e	e	NOUN
ajbmeb-1914	10	3	-	-	NOUN
ajbmeb-1914	10	4	governance	governance	NOUN
ajbmeb-1914	10	5	,	,	PUNCT
ajbmeb-1914	10	6	audit	audit	NOUN
ajbmeb-1914	10	7	exterior	exterior	NOUN
ajbmeb-1914	10	8	,	,	PUNCT
ajbmeb-1914	10	9	quality	quality	NOUN
ajbmeb-1914	10	10	.	.	PUNCT
ajbmeb-1914	11	1	introduction	introduction	NOUN
ajbmeb-1914	11	2	in	in	ADP
ajbmeb-1914	11	3	the	the	DET
ajbmeb-1914	11	4	eighties	eighty	NOUN
ajbmeb-1914	11	5	of	of	ADP
ajbmeb-1914	11	6	the	the	DET
ajbmeb-1914	11	7	last	last	ADJ
ajbmeb-1914	11	8	century	century	NOUN
ajbmeb-1914	11	9	,	,	PUNCT
ajbmeb-1914	11	10	the	the	DET
ajbmeb-1914	11	11	concept	concept	NOUN
ajbmeb-1914	11	12	of	of	ADP
ajbmeb-1914	11	13	corporate	corporate	ADJ
ajbmeb-1914	11	14	governance	governance	NOUN
ajbmeb-1914	11	15	gained	gain	VERB
ajbmeb-1914	11	16	prominence	prominence	NOUN
ajbmeb-1914	11	17	as	as	SCONJ
ajbmeb-1914	11	18	this	this	DET
ajbmeb-1914	11	19	period	period	NOUN
ajbmeb-1914	11	20	was	be	AUX
ajbmeb-1914	11	21	marked	mark	VERB
ajbmeb-1914	11	22	by	by	ADP
ajbmeb-1914	11	23	stock	stock	NOUN
ajbmeb-1914	11	24	market	market	NOUN
ajbmeb-1914	11	25	crashes	crash	NOUN
ajbmeb-1914	11	26	in	in	ADP
ajbmeb-1914	11	27	many	many	ADJ
ajbmeb-1914	11	28	countries	country	NOUN
ajbmeb-1914	11	29	around	around	ADP
ajbmeb-1914	11	30	the	the	DET
ajbmeb-1914	11	31	world	world	NOUN
ajbmeb-1914	11	32	,	,	PUNCT
ajbmeb-1914	11	33	which	which	PRON
ajbmeb-1914	11	34	led	lead	VERB
ajbmeb-1914	11	35	to	to	ADP
ajbmeb-1914	11	36	the	the	DET
ajbmeb-1914	11	37	bankruptcy	bankruptcy	NOUN
ajbmeb-1914	11	38	of	of	ADP
ajbmeb-1914	11	39	some	some	DET
ajbmeb-1914	11	40	companies	company	NOUN
ajbmeb-1914	11	41	;	;	PUNCT
ajbmeb-1914	11	42	due	due	ADP
ajbmeb-1914	11	43	to	to	ADP
ajbmeb-1914	11	44	policies	policy	NOUN
ajbmeb-1914	11	45	,	,	PUNCT
ajbmeb-1914	11	46	and	and	CCONJ
ajbmeb-1914	11	47	poor	poor	ADJ
ajbmeb-1914	11	48	governance	governance	NOUN
ajbmeb-1914	11	49	practices	practice	NOUN
ajbmeb-1914	11	50	(	(	PUNCT
ajbmeb-1914	11	51	2011	2011	NUM
ajbmeb-1914	11	52	,	,	PUNCT
ajbmeb-1914	11	53	mulili	mulili	NOUN
ajbmeb-1914	11	54	and	and	CCONJ
ajbmeb-1914	11	55	wong	wong	PROPN
ajbmeb-1914	11	56	)	)	PUNCT
ajbmeb-1914	11	57	.	.	PUNCT
ajbmeb-1914	12	1	corporate	corporate	ADJ
ajbmeb-1914	12	2	governance	governance	NOUN
ajbmeb-1914	12	3	has	have	AUX
ajbmeb-1914	12	4	drawn	draw	VERB
ajbmeb-1914	12	5	attention	attention	NOUN
ajbmeb-1914	12	6	due	due	ADP
ajbmeb-1914	12	7	to	to	ADP
ajbmeb-1914	12	8	several	several	ADJ
ajbmeb-1914	12	9	corporate	corporate	ADJ
ajbmeb-1914	12	10	scandals	scandal	NOUN
ajbmeb-1914	12	11	,	,	PUNCT
ajbmeb-1914	12	12	these	these	DET
ajbmeb-1914	12	13	scandals	scandal	NOUN
ajbmeb-1914	12	14	were	be	AUX
ajbmeb-1914	12	15	partly	partly	ADV
ajbmeb-1914	12	16	the	the	DET
ajbmeb-1914	12	17	result	result	NOUN
ajbmeb-1914	12	18	of	of	ADP
ajbmeb-1914	12	19	deficiencies	deficiency	NOUN
ajbmeb-1914	12	20	in	in	ADP
ajbmeb-1914	12	21	corporate	corporate	ADJ
ajbmeb-1914	12	22	governance	governance	NOUN
ajbmeb-1914	12	23	practice	practice	NOUN
ajbmeb-1914	12	24	and	and	CCONJ
ajbmeb-1914	12	25	poor	poor	ADJ
ajbmeb-1914	12	26	performance	performance	NOUN
ajbmeb-1914	12	27	of	of	ADP
ajbmeb-1914	12	28	boards	board	NOUN
ajbmeb-1914	12	29	of	of	ADP
ajbmeb-1914	12	30	directors	director	NOUN
ajbmeb-1914	12	31	(	(	PUNCT
ajbmeb-1914	12	32	2015	2015	NUM
ajbmeb-1914	12	33	,	,	PUNCT
ajbmeb-1914	12	34	homayoun	homayoun	NOUN
ajbmeb-1914	12	35	and	and	CCONJ
ajbmeb-1914	12	36	homayoun	homayoun	PROPN
ajbmeb-1914	12	37	)	)	PUNCT
ajbmeb-1914	12	38	.	.	PUNCT
ajbmeb-1914	13	1	in	in	ADP
ajbmeb-1914	13	2	particular	particular	ADJ
ajbmeb-1914	13	3	,	,	PUNCT
ajbmeb-1914	13	4	in	in	ADP
ajbmeb-1914	13	5	the	the	DET
ajbmeb-1914	13	6	midst	midst	NOUN
ajbmeb-1914	13	7	of	of	ADP
ajbmeb-1914	13	8	several	several	ADJ
ajbmeb-1914	13	9	scandals	scandal	NOUN
ajbmeb-1914	13	10	,	,	PUNCT
ajbmeb-1914	13	11	such	such	ADJ
ajbmeb-1914	13	12	as	as	ADP
ajbmeb-1914	13	13	worldcom	worldcom	PROPN
ajbmeb-1914	13	14	,	,	PUNCT
ajbmeb-1914	13	15	lehman	lehman	PROPN
ajbmeb-1914	13	16	brothers	brother	NOUN
ajbmeb-1914	13	17	,	,	PUNCT
ajbmeb-1914	13	18	parmalat	parmalat	NOUN
ajbmeb-1914	13	19	or	or	CCONJ
ajbmeb-1914	13	20	enron	enron	PROPN
ajbmeb-1914	13	21	,	,	PUNCT
ajbmeb-1914	13	22	the	the	DET
ajbmeb-1914	13	23	importance	importance	NOUN
ajbmeb-1914	13	24	of	of	ADP
ajbmeb-1914	13	25	corporate	corporate	ADJ
ajbmeb-1914	13	26	governance	governance	NOUN
ajbmeb-1914	13	27	has	have	AUX
ajbmeb-1914	13	28	been	be	AUX
ajbmeb-1914	13	29	understood	understand	VERB
ajbmeb-1914	13	30	by	by	ADP
ajbmeb-1914	13	31	both	both	DET
ajbmeb-1914	13	32	developed	developed	ADJ
ajbmeb-1914	13	33	and	and	CCONJ
ajbmeb-1914	13	34	developing	develop	VERB
ajbmeb-1914	13	35	countries	country	NOUN
ajbmeb-1914	13	36	(	(	PUNCT
ajbmeb-1914	13	37	2016	2016	NUM
ajbmeb-1914	13	38	,	,	PUNCT
ajbmeb-1914	13	39	loredana	loredana	PROPN
ajbmeb-1914	13	40	et	et	PROPN
ajbmeb-1914	13	41	al	al	PROPN
ajbmeb-1914	13	42	)	)	PUNCT
ajbmeb-1914	13	43	.	.	PUNCT
ajbmeb-1914	14	1	there	there	PRON
ajbmeb-1914	14	2	was	be	VERB
ajbmeb-1914	14	3	a	a	DET
ajbmeb-1914	14	4	american	american	ADJ
ajbmeb-1914	14	5	journal	journal	NOUN
ajbmeb-1914	14	6	of	of	ADP
ajbmeb-1914	14	7	business	business	NOUN
ajbmeb-1914	14	8	management	management	NOUN
ajbmeb-1914	14	9	,	,	PUNCT
ajbmeb-1914	14	10	economics	economic	NOUN
ajbmeb-1914	14	11	and	and	CCONJ
ajbmeb-1914	14	12	banking	banking	NOUN
ajbmeb-1914	14	13	volume	volume	NOUN
ajbmeb-1914	14	14	22	22	NUM
ajbmeb-1914	14	15	march	march	PROPN
ajbmeb-1914	14	16	2024	2024	NUM
ajbmeb-1914	14	17	p	p	NOUN
ajbmeb-1914	14	18	a	a	DET
ajbmeb-1914	14	19	g	g	NOUN
ajbmeb-1914	14	20	e	e	NOUN
ajbmeb-1914	14	21	|	|	ADV
ajbmeb-1914	14	22	85	85	NUM
ajbmeb-1914	14	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	14	24	change	change	NOUN
ajbmeb-1914	14	25	in	in	ADP
ajbmeb-1914	14	26	attitude	attitude	NOUN
ajbmeb-1914	14	27	followed	follow	VERB
ajbmeb-1914	14	28	by	by	ADP
ajbmeb-1914	14	29	much	much	ADV
ajbmeb-1914	14	30	higher	high	ADJ
ajbmeb-1914	14	31	performance	performance	NOUN
ajbmeb-1914	14	32	expectations	expectation	NOUN
ajbmeb-1914	14	33	from	from	ADP
ajbmeb-1914	14	34	the	the	DET
ajbmeb-1914	14	35	board	board	NOUN
ajbmeb-1914	14	36	of	of	ADP
ajbmeb-1914	14	37	directors	director	NOUN
ajbmeb-1914	14	38	and	and	CCONJ
ajbmeb-1914	14	39	corporate	corporate	ADJ
ajbmeb-1914	14	40	management	management	NOUN
ajbmeb-1914	14	41	.	.	PUNCT
ajbmeb-1914	15	1	additionally	additionally	ADV
ajbmeb-1914	15	2	,	,	PUNCT
ajbmeb-1914	15	3	there	there	PRON
ajbmeb-1914	15	4	has	have	AUX
ajbmeb-1914	15	5	been	be	AUX
ajbmeb-1914	15	6	a	a	DET
ajbmeb-1914	15	7	growing	grow	VERB
ajbmeb-1914	15	8	awareness	awareness	NOUN
ajbmeb-1914	15	9	that	that	SCONJ
ajbmeb-1914	15	10	managers	manager	NOUN
ajbmeb-1914	15	11	and	and	CCONJ
ajbmeb-1914	15	12	boards	board	NOUN
ajbmeb-1914	15	13	of	of	ADP
ajbmeb-1914	15	14	directors	director	NOUN
ajbmeb-1914	15	15	must	must	AUX
ajbmeb-1914	15	16	ensure	ensure	VERB
ajbmeb-1914	15	17	that	that	SCONJ
ajbmeb-1914	15	18	companies	company	NOUN
ajbmeb-1914	15	19	are	be	AUX
ajbmeb-1914	15	20	operating	operate	VERB
ajbmeb-1914	15	21	successfully	successfully	ADV
ajbmeb-1914	15	22	and	and	CCONJ
ajbmeb-1914	15	23	in	in	ADP
ajbmeb-1914	15	24	the	the	DET
ajbmeb-1914	15	25	right	right	ADJ
ajbmeb-1914	15	26	direction	direction	NOUN
ajbmeb-1914	15	27	(	(	PUNCT
ajbmeb-1914	15	28	2011	2011	NUM
ajbmeb-1914	15	29	,	,	PUNCT
ajbmeb-1914	15	30	mulili	mulili	NOUN
ajbmeb-1914	15	31	and	and	CCONJ
ajbmeb-1914	15	32	wong	wong	PROPN
ajbmeb-1914	15	33	)	)	PUNCT
ajbmeb-1914	15	34	.	.	PUNCT
ajbmeb-1914	16	1	preventing	prevent	VERB
ajbmeb-1914	16	2	corporate	corporate	ADJ
ajbmeb-1914	16	3	failure	failure	NOUN
ajbmeb-1914	16	4	was	be	AUX
ajbmeb-1914	16	5	not	not	PART
ajbmeb-1914	16	6	the	the	DET
ajbmeb-1914	16	7	only	only	ADJ
ajbmeb-1914	16	8	reason	reason	NOUN
ajbmeb-1914	16	9	why	why	SCONJ
ajbmeb-1914	16	10	corporate	corporate	ADJ
ajbmeb-1914	16	11	governance	governance	NOUN
ajbmeb-1914	16	12	ideas	idea	NOUN
ajbmeb-1914	16	13	were	be	AUX
ajbmeb-1914	16	14	adopted	adopt	VERB
ajbmeb-1914	16	15	,	,	PUNCT
ajbmeb-1914	16	16	instead	instead	ADV
ajbmeb-1914	16	17	,	,	PUNCT
ajbmeb-1914	16	18	there	there	PRON
ajbmeb-1914	16	19	has	have	AUX
ajbmeb-1914	16	20	been	be	AUX
ajbmeb-1914	16	21	a	a	DET
ajbmeb-1914	16	22	growing	grow	VERB
ajbmeb-1914	16	23	recognition	recognition	NOUN
ajbmeb-1914	16	24	that	that	SCONJ
ajbmeb-1914	16	25	better	well	ADJ
ajbmeb-1914	16	26	corporate	corporate	ADJ
ajbmeb-1914	16	27	governance	governance	NOUN
ajbmeb-1914	16	28	is	be	AUX
ajbmeb-1914	16	29	essential	essential	ADJ
ajbmeb-1914	16	30	to	to	ADP
ajbmeb-1914	16	31	the	the	DET
ajbmeb-1914	16	32	development	development	NOUN
ajbmeb-1914	16	33	and	and	CCONJ
ajbmeb-1914	16	34	growth	growth	NOUN
ajbmeb-1914	16	35	of	of	ADP
ajbmeb-1914	16	36	the	the	DET
ajbmeb-1914	16	37	entire	entire	ADJ
ajbmeb-1914	16	38	economy	economy	NOUN
ajbmeb-1914	16	39	(	(	PUNCT
ajbmeb-1914	16	40	2011	2011	NUM
ajbmeb-1914	16	41	,	,	PUNCT
ajbmeb-1914	16	42	mulili	mulili	NOUN
ajbmeb-1914	16	43	and	and	CCONJ
ajbmeb-1914	16	44	wong	wong	PROPN
ajbmeb-1914	16	45	)	)	PUNCT
ajbmeb-1914	16	46	.	.	PUNCT
ajbmeb-1914	17	1	in	in	ADP
ajbmeb-1914	17	2	2007	2007	NUM
ajbmeb-1914	17	3	the	the	DET
ajbmeb-1914	17	4	global	global	ADJ
ajbmeb-1914	17	5	economic	economic	ADJ
ajbmeb-1914	17	6	crisis	crisis	NOUN
ajbmeb-1914	17	7	caused	cause	VERB
ajbmeb-1914	17	8	by	by	ADP
ajbmeb-1914	17	9	the	the	DET
ajbmeb-1914	17	10	sub	sub	ADJ
ajbmeb-1914	17	11	-	-	ADJ
ajbmeb-1914	17	12	prime	prime	ADJ
ajbmeb-1914	17	13	mortgage	mortgage	NOUN
ajbmeb-1914	17	14	crisis	crisis	NOUN
ajbmeb-1914	17	15	in	in	ADP
ajbmeb-1914	17	16	the	the	DET
ajbmeb-1914	17	17	united	united	PROPN
ajbmeb-1914	17	18	states	states	PROPN
ajbmeb-1914	17	19	and	and	CCONJ
ajbmeb-1914	17	20	its	its	PRON
ajbmeb-1914	17	21	negative	negative	ADJ
ajbmeb-1914	17	22	impact	impact	NOUN
ajbmeb-1914	17	23	on	on	ADP
ajbmeb-1914	17	24	financial	financial	ADJ
ajbmeb-1914	17	25	markets	market	NOUN
ajbmeb-1914	17	26	and	and	CCONJ
ajbmeb-1914	17	27	financial	financial	ADJ
ajbmeb-1914	17	28	industry	industry	NOUN
ajbmeb-1914	17	29	players	player	NOUN
ajbmeb-1914	17	30	globally	globally	ADV
ajbmeb-1914	17	31	led	lead	VERB
ajbmeb-1914	17	32	to	to	ADP
ajbmeb-1914	17	33	a	a	DET
ajbmeb-1914	17	34	capital	capital	NOUN
ajbmeb-1914	17	35	management	management	NOUN
ajbmeb-1914	17	36	crisis	crisis	NOUN
ajbmeb-1914	17	37	in	in	ADP
ajbmeb-1914	17	38	most	most	ADJ
ajbmeb-1914	17	39	financial	financial	ADJ
ajbmeb-1914	17	40	institutions	institution	NOUN
ajbmeb-1914	17	41	,	,	PUNCT
ajbmeb-1914	17	42	particularly	particularly	ADV
ajbmeb-1914	17	43	banks	bank	NOUN
ajbmeb-1914	17	44	(	(	PUNCT
ajbmeb-1914	17	45	awojobi	awojobi	NOUN
ajbmeb-1914	17	46	and	and	CCONJ
ajbmeb-1914	17	47	amel	amel	PROPN
ajbmeb-1914	17	48	2011	2011	NUM
ajbmeb-1914	17	49	)	)	PUNCT
ajbmeb-1914	17	50	.	.	PUNCT
ajbmeb-1914	18	1	this	this	DET
ajbmeb-1914	18	2	economic	economic	ADJ
ajbmeb-1914	18	3	crisis	crisis	NOUN
ajbmeb-1914	18	4	began	begin	VERB
ajbmeb-1914	18	5	as	as	ADP
ajbmeb-1914	18	6	a	a	DET
ajbmeb-1914	18	7	financial	financial	ADJ
ajbmeb-1914	18	8	crisis	crisis	NOUN
ajbmeb-1914	18	9	when	when	SCONJ
ajbmeb-1914	18	10	banks	bank	NOUN
ajbmeb-1914	18	11	and	and	CCONJ
ajbmeb-1914	18	12	financial	financial	ADJ
ajbmeb-1914	18	13	institutions	institution	NOUN
ajbmeb-1914	18	14	took	take	VERB
ajbmeb-1914	18	15	huge	huge	ADJ
ajbmeb-1914	18	16	and	and	CCONJ
ajbmeb-1914	18	17	reckless	reckless	ADJ
ajbmeb-1914	18	18	risks	risk	NOUN
ajbmeb-1914	18	19	in	in	ADP
ajbmeb-1914	18	20	search	search	NOUN
ajbmeb-1914	18	21	of	of	ADP
ajbmeb-1914	18	22	quick	quick	ADJ
ajbmeb-1914	18	23	profits	profit	NOUN
ajbmeb-1914	18	24	and	and	CCONJ
ajbmeb-1914	18	25	huge	huge	ADJ
ajbmeb-1914	18	26	rewards	reward	NOUN
ajbmeb-1914	18	27	.	.	PUNCT
ajbmeb-1914	19	1	banking	banking	NOUN
ajbmeb-1914	19	2	supervision	supervision	NOUN
ajbmeb-1914	19	3	is	be	AUX
ajbmeb-1914	19	4	effective	effective	ADJ
ajbmeb-1914	19	5	if	if	SCONJ
ajbmeb-1914	19	6	good	good	ADJ
ajbmeb-1914	19	7	corporate	corporate	ADJ
ajbmeb-1914	19	8	governance	governance	NOUN
ajbmeb-1914	19	9	is	be	AUX
ajbmeb-1914	19	10	not	not	PART
ajbmeb-1914	19	11	implemented	implement	VERB
ajbmeb-1914	19	12	.	.	PUNCT
ajbmeb-1914	20	1	therefore	therefore	ADV
ajbmeb-1914	20	2	,	,	PUNCT
ajbmeb-1914	20	3	banking	banking	NOUN
ajbmeb-1914	20	4	supervisors	supervisor	NOUN
ajbmeb-1914	20	5	must	must	AUX
ajbmeb-1914	20	6	have	have	VERB
ajbmeb-1914	20	7	a	a	DET
ajbmeb-1914	20	8	strong	strong	ADJ
ajbmeb-1914	20	9	will	will	NOUN
ajbmeb-1914	20	10	to	to	PART
ajbmeb-1914	20	11	ensure	ensure	VERB
ajbmeb-1914	20	12	that	that	SCONJ
ajbmeb-1914	20	13	there	there	PRON
ajbmeb-1914	20	14	is	be	VERB
ajbmeb-1914	20	15	effective	effective	ADJ
ajbmeb-1914	20	16	corporate	corporate	ADJ
ajbmeb-1914	20	17	governance	governance	NOUN
ajbmeb-1914	20	18	in	in	ADP
ajbmeb-1914	20	19	every	every	DET
ajbmeb-1914	20	20	banking	banking	NOUN
ajbmeb-1914	20	21	institution	institution	NOUN
ajbmeb-1914	20	22	(	(	PUNCT
ajbmeb-1914	20	23	uwuigbe	uwuigbe	NOUN
ajbmeb-1914	20	24	and	and	CCONJ
ajbmeb-1914	20	25	fakile	fakile	NOUN
ajbmeb-1914	20	26	2012	2012	NUM
ajbmeb-1914	20	27	)	)	PUNCT
ajbmeb-1914	20	28	.	.	PUNCT
ajbmeb-1914	21	1	corporate	corporate	ADJ
ajbmeb-1914	21	2	governance	governance	NOUN
ajbmeb-1914	21	3	is	be	AUX
ajbmeb-1914	21	4	gaining	gain	VERB
ajbmeb-1914	21	5	more	more	ADJ
ajbmeb-1914	21	6	importance	importance	NOUN
ajbmeb-1914	21	7	in	in	ADP
ajbmeb-1914	21	8	the	the	DET
ajbmeb-1914	21	9	banking	banking	NOUN
ajbmeb-1914	21	10	sector	sector	NOUN
ajbmeb-1914	21	11	,	,	PUNCT
ajbmeb-1914	21	12	as	as	SCONJ
ajbmeb-1914	21	13	banks	bank	NOUN
ajbmeb-1914	21	14	mobilize	mobilize	VERB
ajbmeb-1914	21	15	public	public	ADJ
ajbmeb-1914	21	16	savings	saving	NOUN
ajbmeb-1914	21	17	,	,	PUNCT
ajbmeb-1914	21	18	have	have	VERB
ajbmeb-1914	21	19	more	more	ADV
ajbmeb-1914	21	20	diverse	diverse	ADJ
ajbmeb-1914	21	21	stakeholders	stakeholder	NOUN
ajbmeb-1914	21	22	and	and	CCONJ
ajbmeb-1914	21	23	rely	rely	VERB
ajbmeb-1914	21	24	on	on	ADP
ajbmeb-1914	21	25	public	public	ADJ
ajbmeb-1914	21	26	trust	trust	NOUN
ajbmeb-1914	21	27	during	during	ADP
ajbmeb-1914	21	28	crises	crisis	NOUN
ajbmeb-1914	21	29	,	,	PUNCT
ajbmeb-1914	21	30	weak	weak	ADJ
ajbmeb-1914	21	31	and	and	CCONJ
ajbmeb-1914	21	32	inefficient	inefficient	ADJ
ajbmeb-1914	21	33	bank	bank	NOUN
ajbmeb-1914	21	34	governance	governance	NOUN
ajbmeb-1914	21	35	has	have	AUX
ajbmeb-1914	21	36	caused	cause	VERB
ajbmeb-1914	21	37	banks	bank	NOUN
ajbmeb-1914	21	38	to	to	PART
ajbmeb-1914	21	39	collapse	collapse	VERB
ajbmeb-1914	21	40	as	as	ADV
ajbmeb-1914	21	41	well	well	ADV
ajbmeb-1914	21	42	as	as	ADP
ajbmeb-1914	21	43	the	the	DET
ajbmeb-1914	21	44	involvement	involvement	NOUN
ajbmeb-1914	21	45	of	of	ADP
ajbmeb-1914	21	46	owners	owner	NOUN
ajbmeb-1914	21	47	and	and	CCONJ
ajbmeb-1914	21	48	management	management	NOUN
ajbmeb-1914	21	49	in	in	ADP
ajbmeb-1914	21	50	financial	financial	ADJ
ajbmeb-1914	21	51	scandals	scandal	NOUN
ajbmeb-1914	21	52	in	in	ADP
ajbmeb-1914	21	53	addition	addition	NOUN
ajbmeb-1914	21	54	to	to	ADP
ajbmeb-1914	21	55	systemic	systemic	ADJ
ajbmeb-1914	21	56	effects	effect	NOUN
ajbmeb-1914	21	57	on	on	ADP
ajbmeb-1914	21	58	the	the	DET
ajbmeb-1914	21	59	economy	economy	NOUN
ajbmeb-1914	21	60	(	(	PUNCT
ajbmeb-1914	21	61	2011	2011	NUM
ajbmeb-1914	21	62	,	,	PUNCT
ajbmeb-1914	21	63	darmadi	darmadi	NOUN
ajbmeb-1914	21	64	)	)	PUNCT
ajbmeb-1914	21	65	.	.	PUNCT
ajbmeb-1914	22	1	for	for	ADP
ajbmeb-1914	22	2	the	the	DET
ajbmeb-1914	22	3	purpose	purpose	NOUN
ajbmeb-1914	22	4	of	of	ADP
ajbmeb-1914	22	5	keeping	keep	VERB
ajbmeb-1914	22	6	pace	pace	NOUN
ajbmeb-1914	22	7	with	with	ADP
ajbmeb-1914	22	8	international	international	ADJ
ajbmeb-1914	22	9	developments	development	NOUN
ajbmeb-1914	22	10	,	,	PUNCT
ajbmeb-1914	22	11	and	and	CCONJ
ajbmeb-1914	22	12	strengthening	strengthen	VERB
ajbmeb-1914	22	13	the	the	DET
ajbmeb-1914	22	14	corporate	corporate	ADJ
ajbmeb-1914	22	15	governance	governance	NOUN
ajbmeb-1914	22	16	system	system	NOUN
ajbmeb-1914	22	17	;	;	PUNCT
ajbmeb-1914	22	18	to	to	PART
ajbmeb-1914	22	19	apply	apply	VERB
ajbmeb-1914	22	20	the	the	DET
ajbmeb-1914	22	21	best	good	ADJ
ajbmeb-1914	22	22	practices	practice	NOUN
ajbmeb-1914	22	23	in	in	ADP
ajbmeb-1914	22	24	the	the	DET
ajbmeb-1914	22	25	banking	banking	NOUN
ajbmeb-1914	22	26	sector	sector	NOUN
ajbmeb-1914	22	27	,	,	PUNCT
ajbmeb-1914	22	28	which	which	PRON
ajbmeb-1914	22	29	prompted	prompt	VERB
ajbmeb-1914	22	30	the	the	DET
ajbmeb-1914	22	31	central	central	ADJ
ajbmeb-1914	22	32	bank	bank	NOUN
ajbmeb-1914	22	33	of	of	ADP
ajbmeb-1914	22	34	iraq	iraq	PROPN
ajbmeb-1914	22	35	to	to	PART
ajbmeb-1914	22	36	establish	establish	VERB
ajbmeb-1914	22	37	and	and	CCONJ
ajbmeb-1914	22	38	apply	apply	VERB
ajbmeb-1914	22	39	the	the	DET
ajbmeb-1914	22	40	principles	principle	NOUN
ajbmeb-1914	22	41	of	of	ADP
ajbmeb-1914	22	42	corporate	corporate	ADJ
ajbmeb-1914	22	43	governance	governance	NOUN
ajbmeb-1914	22	44	through	through	ADP
ajbmeb-1914	22	45	the	the	DET
ajbmeb-1914	22	46	introduction	introduction	NOUN
ajbmeb-1914	22	47	of	of	ADP
ajbmeb-1914	22	48	structural	structural	ADJ
ajbmeb-1914	22	49	,	,	PUNCT
ajbmeb-1914	22	50	legislative	legislative	ADJ
ajbmeb-1914	22	51	and	and	CCONJ
ajbmeb-1914	22	52	supervisory	supervisory	ADJ
ajbmeb-1914	22	53	developments	development	NOUN
ajbmeb-1914	22	54	aimed	aim	VERB
ajbmeb-1914	22	55	at	at	ADP
ajbmeb-1914	22	56	reducing	reduce	VERB
ajbmeb-1914	22	57	the	the	DET
ajbmeb-1914	22	58	risks	risk	NOUN
ajbmeb-1914	22	59	that	that	PRON
ajbmeb-1914	22	60	the	the	DET
ajbmeb-1914	22	61	banking	banking	NOUN
ajbmeb-1914	22	62	sector	sector	NOUN
ajbmeb-1914	22	63	may	may	AUX
ajbmeb-1914	22	64	be	be	AUX
ajbmeb-1914	22	65	exposed	expose	VERB
ajbmeb-1914	22	66	to	to	ADP
ajbmeb-1914	22	67	,	,	PUNCT
ajbmeb-1914	22	68	as	as	SCONJ
ajbmeb-1914	22	69	investors	investor	NOUN
ajbmeb-1914	22	70	tend	tend	VERB
ajbmeb-1914	22	71	to	to	PART
ajbmeb-1914	22	72	deal	deal	VERB
ajbmeb-1914	22	73	with	with	ADP
ajbmeb-1914	22	74	banks	bank	NOUN
ajbmeb-1914	22	75	that	that	PRON
ajbmeb-1914	22	76	have	have	VERB
ajbmeb-1914	22	77	sound	sound	ADJ
ajbmeb-1914	22	78	governance	governance	NOUN
ajbmeb-1914	22	79	structures	structure	NOUN
ajbmeb-1914	22	80	whereas	whereas	SCONJ
ajbmeb-1914	22	81	,	,	PUNCT
ajbmeb-1914	22	82	governance	governance	NOUN
ajbmeb-1914	22	83	aims	aim	VERB
ajbmeb-1914	22	84	to	to	PART
ajbmeb-1914	22	85	determine	determine	VERB
ajbmeb-1914	22	86	the	the	DET
ajbmeb-1914	22	87	nature	nature	NOUN
ajbmeb-1914	22	88	of	of	ADP
ajbmeb-1914	22	89	the	the	DET
ajbmeb-1914	22	90	relationship	relationship	NOUN
ajbmeb-1914	22	91	between	between	ADP
ajbmeb-1914	22	92	the	the	DET
ajbmeb-1914	22	93	bank	bank	NOUN
ajbmeb-1914	22	94	’s	’s	PART
ajbmeb-1914	22	95	board	board	NOUN
ajbmeb-1914	22	96	of	of	ADP
ajbmeb-1914	22	97	directors	director	NOUN
ajbmeb-1914	22	98	and	and	CCONJ
ajbmeb-1914	22	99	the	the	DET
ajbmeb-1914	22	100	executive	executive	ADJ
ajbmeb-1914	22	101	management	management	NOUN
ajbmeb-1914	22	102	,	,	PUNCT
ajbmeb-1914	22	103	which	which	PRON
ajbmeb-1914	22	104	leads	lead	VERB
ajbmeb-1914	22	105	to	to	ADP
ajbmeb-1914	22	106	the	the	DET
ajbmeb-1914	22	107	protection	protection	NOUN
ajbmeb-1914	22	108	of	of	ADP
ajbmeb-1914	22	109	the	the	DET
ajbmeb-1914	22	110	funds	fund	NOUN
ajbmeb-1914	22	111	of	of	ADP
ajbmeb-1914	22	112	depositors	depositor	NOUN
ajbmeb-1914	22	113	,	,	PUNCT
ajbmeb-1914	22	114	shareholders	shareholder	NOUN
ajbmeb-1914	22	115	and	and	CCONJ
ajbmeb-1914	22	116	stakeholders	stakeholder	NOUN
ajbmeb-1914	22	117	,	,	PUNCT
ajbmeb-1914	22	118	in	in	ADP
ajbmeb-1914	22	119	addition	addition	NOUN
ajbmeb-1914	22	120	to	to	ADP
ajbmeb-1914	22	121	focusing	focus	VERB
ajbmeb-1914	22	122	on	on	ADP
ajbmeb-1914	22	123	disclosure	disclosure	NOUN
ajbmeb-1914	22	124	and	and	CCONJ
ajbmeb-1914	22	125	transparency	transparency	NOUN
ajbmeb-1914	22	126	.	.	PUNCT
ajbmeb-1914	23	1	relevant	relevant	ADJ
ajbmeb-1914	23	2	iraqi	iraqi	ADJ
ajbmeb-1914	23	3	laws	law	NOUN
ajbmeb-1914	23	4	and	and	CCONJ
ajbmeb-1914	23	5	international	international	ADJ
ajbmeb-1914	23	6	standards	standard	NOUN
ajbmeb-1914	23	7	issued	issue	VERB
ajbmeb-1914	23	8	by	by	ADP
ajbmeb-1914	23	9	international	international	ADJ
ajbmeb-1914	23	10	institutions	institution	NOUN
ajbmeb-1914	23	11	and	and	CCONJ
ajbmeb-1914	23	12	bodies	body	NOUN
ajbmeb-1914	23	13	(	(	PUNCT
ajbmeb-1914	23	14	the	the	DET
ajbmeb-1914	23	15	guide	guide	NOUN
ajbmeb-1914	23	16	was	be	AUX
ajbmeb-1914	23	17	revised	revise	VERB
ajbmeb-1914	23	18	and	and	CCONJ
ajbmeb-1914	23	19	updated	update	VERB
ajbmeb-1914	23	20	on	on	ADP
ajbmeb-1914	23	21	7/11/2018	7/11/2018	NUM
ajbmeb-1914	23	22	)	)	PUNCT
ajbmeb-1914	23	23	,	,	PUNCT
ajbmeb-1914	23	24	issued	issue	VERB
ajbmeb-1914	23	25	by	by	ADP
ajbmeb-1914	23	26	the	the	DET
ajbmeb-1914	23	27	central	central	ADJ
ajbmeb-1914	23	28	bank	bank	PROPN
ajbmeb-1914	23	29	of	of	ADP
ajbmeb-1914	23	30	iraq	iraq	PROPN
ajbmeb-1914	23	31	.	.	PUNCT
ajbmeb-1914	24	1	in	in	ADP
ajbmeb-1914	24	2	this	this	DET
ajbmeb-1914	24	3	paper	paper	NOUN
ajbmeb-1914	24	4	,	,	PUNCT
ajbmeb-1914	24	5	we	we	PRON
ajbmeb-1914	24	6	study	study	VERB
ajbmeb-1914	24	7	whether	whether	SCONJ
ajbmeb-1914	24	8	iraqi	iraqi	ADJ
ajbmeb-1914	24	9	banks	bank	NOUN
ajbmeb-1914	24	10	are	be	AUX
ajbmeb-1914	24	11	committed	commit	VERB
ajbmeb-1914	24	12	to	to	ADP
ajbmeb-1914	24	13	applying	apply	VERB
ajbmeb-1914	24	14	all	all	DET
ajbmeb-1914	24	15	provisions	provision	NOUN
ajbmeb-1914	24	16	and	and	CCONJ
ajbmeb-1914	24	17	mechanisms	mechanism	NOUN
ajbmeb-1914	24	18	of	of	ADP
ajbmeb-1914	24	19	corporate	corporate	ADJ
ajbmeb-1914	24	20	governance	governance	NOUN
ajbmeb-1914	24	21	and	and	CCONJ
ajbmeb-1914	24	22	the	the	DET
ajbmeb-1914	24	23	extent	extent	NOUN
ajbmeb-1914	24	24	of	of	ADP
ajbmeb-1914	24	25	their	their	PRON
ajbmeb-1914	24	26	contribution	contribution	NOUN
ajbmeb-1914	24	27	to	to	ADP
ajbmeb-1914	24	28	activating	activate	VERB
ajbmeb-1914	24	29	the	the	DET
ajbmeb-1914	24	30	quality	quality	NOUN
ajbmeb-1914	24	31	of	of	ADP
ajbmeb-1914	24	32	external	external	ADJ
ajbmeb-1914	24	33	audit	audit	NOUN
ajbmeb-1914	24	34	?	?	PUNCT
ajbmeb-1914	25	1	our	our	PRON
ajbmeb-1914	25	2	paper	paper	NOUN
ajbmeb-1914	25	3	reminder	reminder	NOUN
ajbmeb-1914	25	4	is	be	AUX
ajbmeb-1914	25	5	organized	organize	VERB
ajbmeb-1914	25	6	as	as	SCONJ
ajbmeb-1914	25	7	follows	follow	VERB
ajbmeb-1914	25	8	.	.	PUNCT
ajbmeb-1914	26	1	section	section	NOUN
ajbmeb-1914	26	2	2	2	NUM
ajbmeb-1914	26	3	reviews	review	VERB
ajbmeb-1914	26	4	the	the	DET
ajbmeb-1914	26	5	literature	literature	NOUN
ajbmeb-1914	26	6	and	and	CCONJ
ajbmeb-1914	26	7	develops	develop	VERB
ajbmeb-1914	26	8	hypotheses	hypothesis	NOUN
ajbmeb-1914	26	9	.	.	PUNCT
ajbmeb-1914	27	1	section	section	NOUN
ajbmeb-1914	27	2	3	3	NUM
ajbmeb-1914	27	3	describes	describe	VERB
ajbmeb-1914	27	4	the	the	DET
ajbmeb-1914	27	5	study	study	NOUN
ajbmeb-1914	27	6	population	population	NOUN
ajbmeb-1914	27	7	and	and	CCONJ
ajbmeb-1914	27	8	sample	sample	NOUN
ajbmeb-1914	27	9	.	.	PUNCT
ajbmeb-1914	28	1	section	section	NOUN
ajbmeb-1914	28	2	4	4	NUM
ajbmeb-1914	28	3	details	detail	NOUN
ajbmeb-1914	28	4	the	the	DET
ajbmeb-1914	28	5	methodology	methodology	NOUN
ajbmeb-1914	28	6	.	.	PUNCT
ajbmeb-1914	29	1	section	section	NOUN
ajbmeb-1914	29	2	5	5	NUM
ajbmeb-1914	29	3	details	detail	NOUN
ajbmeb-1914	29	4	experimental	experimental	ADJ
ajbmeb-1914	29	5	results	result	NOUN
ajbmeb-1914	29	6	and	and	CCONJ
ajbmeb-1914	29	7	discusses	discuss	VERB
ajbmeb-1914	29	8	durability	durability	NOUN
ajbmeb-1914	29	9	tests	test	NOUN
ajbmeb-1914	29	10	.	.	PUNCT
ajbmeb-1914	30	1	section	section	NOUN
ajbmeb-1914	30	2	6	6	NUM
ajbmeb-1914	30	3	concludes	conclude	VERB
ajbmeb-1914	30	4	.	.	PUNCT
ajbmeb-1914	31	1	and	and	CCONJ
ajbmeb-1914	31	2	hypothesis	hypothesis	NOUN
ajbmeb-1914	31	3	developmentprevious	developmentprevious	ADJ
ajbmeb-1914	31	4	studies	study	NOUN
ajbmeb-1914	31	5	in	in	ADP
ajbmeb-1914	31	6	this	this	DET
ajbmeb-1914	31	7	section	section	NOUN
ajbmeb-1914	31	8	,	,	PUNCT
ajbmeb-1914	31	9	we	we	PRON
ajbmeb-1914	31	10	review	review	VERB
ajbmeb-1914	31	11	the	the	DET
ajbmeb-1914	31	12	literary	literary	ADJ
ajbmeb-1914	31	13	studies	study	NOUN
ajbmeb-1914	31	14	that	that	PRON
ajbmeb-1914	31	15	deal	deal	VERB
ajbmeb-1914	31	16	with	with	ADP
ajbmeb-1914	31	17	institutional	institutional	ADJ
ajbmeb-1914	31	18	governance	governance	NOUN
ajbmeb-1914	31	19	mechanisms	mechanism	NOUN
ajbmeb-1914	31	20	and	and	CCONJ
ajbmeb-1914	31	21	their	their	PRON
ajbmeb-1914	31	22	role	role	NOUN
ajbmeb-1914	31	23	in	in	ADP
ajbmeb-1914	31	24	activating	activate	VERB
ajbmeb-1914	31	25	the	the	DET
ajbmeb-1914	31	26	quality	quality	NOUN
ajbmeb-1914	31	27	of	of	ADP
ajbmeb-1914	31	28	external	external	ADJ
ajbmeb-1914	31	29	audit	audit	NOUN
ajbmeb-1914	31	30	,	,	PUNCT
ajbmeb-1914	31	31	and	and	CCONJ
ajbmeb-1914	31	32	we	we	PRON
ajbmeb-1914	31	33	present	present	VERB
ajbmeb-1914	31	34	the	the	DET
ajbmeb-1914	31	35	hypotheses	hypothesis	NOUN
ajbmeb-1914	31	36	of	of	ADP
ajbmeb-1914	31	37	our	our	PRON
ajbmeb-1914	31	38	study	study	NOUN
ajbmeb-1914	31	39	.	.	PUNCT
ajbmeb-1914	32	1	1	1	NUM
ajbmeb-1914	32	2	_	_	NOUN
ajbmeb-1914	32	3	governance	governance	NOUN
ajbmeb-1914	32	4	mechanisms	mechanism	NOUN
ajbmeb-1914	32	5	and	and	CCONJ
ajbmeb-1914	32	6	their	their	PRON
ajbmeb-1914	32	7	impact	impact	NOUN
ajbmeb-1914	32	8	on	on	ADP
ajbmeb-1914	32	9	disclosure	disclosure	NOUN
ajbmeb-1914	32	10	and	and	CCONJ
ajbmeb-1914	32	11	transparency	transparency	NOUN
ajbmeb-1914	32	12	theoretically	theoretically	ADV
ajbmeb-1914	32	13	,	,	PUNCT
ajbmeb-1914	32	14	the	the	DET
ajbmeb-1914	32	15	impact	impact	NOUN
ajbmeb-1914	32	16	of	of	ADP
ajbmeb-1914	32	17	corporate	corporate	ADJ
ajbmeb-1914	32	18	governance	governance	NOUN
ajbmeb-1914	32	19	activities	activity	NOUN
ajbmeb-1914	32	20	on	on	ADP
ajbmeb-1914	32	21	auditor	auditor	NOUN
ajbmeb-1914	32	22	-	-	PUNCT
ajbmeb-1914	32	23	related	relate	VERB
ajbmeb-1914	32	24	judgments	judgment	NOUN
ajbmeb-1914	32	25	through	through	ADP
ajbmeb-1914	32	26	customer	customer	NOUN
ajbmeb-1914	32	27	acceptance	acceptance	NOUN
ajbmeb-1914	32	28	,	,	PUNCT
ajbmeb-1914	32	29	use	use	NOUN
ajbmeb-1914	32	30	of	of	ADP
ajbmeb-1914	32	31	basic	basic	ADJ
ajbmeb-1914	32	32	tests	test	NOUN
ajbmeb-1914	32	33	,	,	PUNCT
ajbmeb-1914	32	34	clarifying	clarify	VERB
ajbmeb-1914	32	35	business	business	NOUN
ajbmeb-1914	32	36	strategies	strategy	NOUN
ajbmeb-1914	32	37	within	within	ADP
ajbmeb-1914	32	38	companies	company	NOUN
ajbmeb-1914	32	39	,	,	PUNCT
ajbmeb-1914	32	40	activating	activate	VERB
ajbmeb-1914	32	41	,	,	PUNCT
ajbmeb-1914	32	42	and	and	CCONJ
ajbmeb-1914	32	43	maximizing	maximize	VERB
ajbmeb-1914	32	44	the	the	DET
ajbmeb-1914	32	45	role	role	NOUN
ajbmeb-1914	32	46	of	of	ADP
ajbmeb-1914	32	47	accountants	accountant	NOUN
ajbmeb-1914	32	48	and	and	CCONJ
ajbmeb-1914	32	49	auditors	auditor	NOUN
ajbmeb-1914	32	50	in	in	ADP
ajbmeb-1914	32	51	corporate	corporate	ADJ
ajbmeb-1914	32	52	governance	governance	NOUN
ajbmeb-1914	32	53	style	style	NOUN
ajbmeb-1914	32	54	(	(	PUNCT
ajbmeb-1914	32	55	cohen	cohen	NOUN
ajbmeb-1914	32	56	and	and	CCONJ
ajbmeb-1914	32	57	hanno	hanno	NOUN
ajbmeb-1914	32	58	,	,	PUNCT
ajbmeb-1914	32	59	2000	2000	NUM
ajbmeb-1914	32	60	)	)	PUNCT
ajbmeb-1914	32	61	.	.	PUNCT
ajbmeb-1914	33	1	others	other	NOUN
ajbmeb-1914	33	2	(	(	PUNCT
ajbmeb-1914	33	3	jelal	jelal	PROPN
ajbmeb-1914	33	4	and	and	CCONJ
ajbmeb-1914	33	5	mbohwa	mbohwa	PROPN
ajbmeb-1914	33	6	,	,	PUNCT
ajbmeb-1914	33	7	2014	2014	NUM
ajbmeb-1914	33	8	)	)	PUNCT
ajbmeb-1914	33	9	find	find	VERB
ajbmeb-1914	33	10	incorporation	incorporation	NOUN
ajbmeb-1914	33	11	of	of	ADP
ajbmeb-1914	33	12	corporate	corporate	ADJ
ajbmeb-1914	33	13	governance	governance	NOUN
ajbmeb-1914	33	14	principles	principle	NOUN
ajbmeb-1914	33	15	into	into	ADP
ajbmeb-1914	33	16	the	the	DET
ajbmeb-1914	33	17	fraud	fraud	NOUN
ajbmeb-1914	33	18	reduction	reduction	NOUN
ajbmeb-1914	33	19	code	code	NOUN
ajbmeb-1914	33	20	of	of	ADP
ajbmeb-1914	33	21	conduct	conduct	NOUN
ajbmeb-1914	33	22	for	for	ADP
ajbmeb-1914	33	23	south	south	ADJ
ajbmeb-1914	33	24	african	african	ADJ
ajbmeb-1914	33	25	banks	bank	NOUN
ajbmeb-1914	33	26	.	.	PUNCT
ajbmeb-1914	34	1	this	this	DET
ajbmeb-1914	34	2	study	study	NOUN
ajbmeb-1914	34	3	aimed	aim	VERB
ajbmeb-1914	34	4	to	to	PART
ajbmeb-1914	34	5	understand	understand	VERB
ajbmeb-1914	34	6	how	how	SCONJ
ajbmeb-1914	34	7	to	to	PART
ajbmeb-1914	34	8	create	create	VERB
ajbmeb-1914	34	9	american	american	ADJ
ajbmeb-1914	34	10	journal	journal	PROPN
ajbmeb-1914	34	11	of	of	ADP
ajbmeb-1914	34	12	business	business	NOUN
ajbmeb-1914	34	13	management	management	NOUN
ajbmeb-1914	34	14	,	,	PUNCT
ajbmeb-1914	34	15	economics	economic	NOUN
ajbmeb-1914	34	16	and	and	CCONJ
ajbmeb-1914	34	17	banking	banking	NOUN
ajbmeb-1914	34	18	volume	volume	NOUN
ajbmeb-1914	34	19	22	22	NUM
ajbmeb-1914	34	20	march	march	PROPN
ajbmeb-1914	34	21	2024	2024	NUM
ajbmeb-1914	34	22	p	p	NOUN
ajbmeb-1914	34	23	a	a	DET
ajbmeb-1914	34	24	g	g	NOUN
ajbmeb-1914	34	25	e	e	NOUN
ajbmeb-1914	34	26	|	|	ADV
ajbmeb-1914	34	27	86	86	NUM
ajbmeb-1914	34	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	34	29	a	a	DET
ajbmeb-1914	34	30	strong	strong	ADJ
ajbmeb-1914	34	31	ethical	ethical	ADJ
ajbmeb-1914	34	32	culture	culture	NOUN
ajbmeb-1914	34	33	and	and	CCONJ
ajbmeb-1914	34	34	instill	instill	VERB
ajbmeb-1914	34	35	good	good	ADJ
ajbmeb-1914	34	36	corporate	corporate	ADJ
ajbmeb-1914	34	37	governance	governance	NOUN
ajbmeb-1914	34	38	principles	principle	NOUN
ajbmeb-1914	34	39	to	to	PART
ajbmeb-1914	34	40	reduce	reduce	VERB
ajbmeb-1914	34	41	levels	level	NOUN
ajbmeb-1914	34	42	of	of	ADP
ajbmeb-1914	34	43	internal	internal	ADJ
ajbmeb-1914	34	44	fraud	fraud	NOUN
ajbmeb-1914	34	45	.	.	PUNCT
ajbmeb-1914	35	1	in	in	ADP
ajbmeb-1914	35	2	light	light	NOUN
ajbmeb-1914	35	3	of	of	ADP
ajbmeb-1914	35	4	these	these	DET
ajbmeb-1914	35	5	common	common	ADJ
ajbmeb-1914	35	6	findings	finding	NOUN
ajbmeb-1914	35	7	,	,	PUNCT
ajbmeb-1914	35	8	we	we	PRON
ajbmeb-1914	35	9	suggest	suggest	AUX
ajbmeb-1914	35	10	verifying	verify	VERB
ajbmeb-1914	35	11	this	this	DET
ajbmeb-1914	35	12	relationship	relationship	NOUN
ajbmeb-1914	35	13	in	in	ADP
ajbmeb-1914	35	14	the	the	DET
ajbmeb-1914	35	15	iraqi	iraqi	ADJ
ajbmeb-1914	35	16	context	context	NOUN
ajbmeb-1914	35	17	.	.	PUNCT
ajbmeb-1914	36	1	we	we	PRON
ajbmeb-1914	36	2	expect	expect	VERB
ajbmeb-1914	36	3	a	a	DET
ajbmeb-1914	36	4	positive	positive	ADJ
ajbmeb-1914	36	5	impact	impact	NOUN
ajbmeb-1914	36	6	on	on	ADP
ajbmeb-1914	36	7	the	the	DET
ajbmeb-1914	36	8	practice	practice	NOUN
ajbmeb-1914	36	9	of	of	ADP
ajbmeb-1914	36	10	corporate	corporate	ADJ
ajbmeb-1914	36	11	governance	governance	NOUN
ajbmeb-1914	36	12	activities	activity	NOUN
ajbmeb-1914	36	13	in	in	ADP
ajbmeb-1914	36	14	banks	bank	NOUN
ajbmeb-1914	36	15	,	,	PUNCT
ajbmeb-1914	36	16	and	and	CCONJ
ajbmeb-1914	36	17	that	that	SCONJ
ajbmeb-1914	36	18	it	it	PRON
ajbmeb-1914	36	19	will	will	AUX
ajbmeb-1914	36	20	have	have	VERB
ajbmeb-1914	36	21	an	an	DET
ajbmeb-1914	36	22	important	important	ADJ
ajbmeb-1914	36	23	impact	impact	NOUN
ajbmeb-1914	36	24	on	on	ADP
ajbmeb-1914	36	25	the	the	DET
ajbmeb-1914	36	26	performance	performance	NOUN
ajbmeb-1914	36	27	of	of	ADP
ajbmeb-1914	36	28	iraqi	iraqi	ADJ
ajbmeb-1914	36	29	commercial	commercial	ADJ
ajbmeb-1914	36	30	banks	bank	NOUN
ajbmeb-1914	36	31	.	.	PUNCT
ajbmeb-1914	37	1	in	in	ADP
ajbmeb-1914	37	2	light	light	NOUN
ajbmeb-1914	37	3	of	of	ADP
ajbmeb-1914	37	4	the	the	DET
ajbmeb-1914	37	5	above	above	ADJ
ajbmeb-1914	37	6	arguments	argument	NOUN
ajbmeb-1914	37	7	,	,	PUNCT
ajbmeb-1914	37	8	we	we	PRON
ajbmeb-1914	37	9	propose	propose	VERB
ajbmeb-1914	37	10	the	the	DET
ajbmeb-1914	37	11	following	follow	VERB
ajbmeb-1914	37	12	hypothesis	hypothesis	NOUN
ajbmeb-1914	37	13	.	.	PUNCT
ajbmeb-1914	38	1	h1	h1	VERB
ajbmeb-1914	38	2	there	there	PRON
ajbmeb-1914	38	3	is	be	VERB
ajbmeb-1914	38	4	a	a	DET
ajbmeb-1914	38	5	positive	positive	ADJ
ajbmeb-1914	38	6	relationship	relationship	NOUN
ajbmeb-1914	38	7	in	in	ADP
ajbmeb-1914	38	8	the	the	DET
ajbmeb-1914	38	9	commitment	commitment	NOUN
ajbmeb-1914	38	10	of	of	ADP
ajbmeb-1914	38	11	banks	bank	NOUN
ajbmeb-1914	38	12	to	to	ADP
ajbmeb-1914	38	13	the	the	DET
ajbmeb-1914	38	14	regulatory	regulatory	ADJ
ajbmeb-1914	38	15	procedures	procedure	NOUN
ajbmeb-1914	38	16	for	for	ADP
ajbmeb-1914	38	17	governance	governance	NOUN
ajbmeb-1914	38	18	and	and	CCONJ
ajbmeb-1914	38	19	their	their	PRON
ajbmeb-1914	38	20	achievement	achievement	NOUN
ajbmeb-1914	38	21	of	of	ADP
ajbmeb-1914	38	22	the	the	DET
ajbmeb-1914	38	23	greatest	great	ADJ
ajbmeb-1914	38	24	degree	degree	NOUN
ajbmeb-1914	38	25	of	of	ADP
ajbmeb-1914	38	26	disclosure	disclosure	NOUN
ajbmeb-1914	38	27	and	and	CCONJ
ajbmeb-1914	38	28	transparency	transparency	NOUN
ajbmeb-1914	38	29	.	.	PUNCT
ajbmeb-1914	39	1	2	2	NUM
ajbmeb-1914	39	2	_	_	PRON
ajbmeb-1914	39	3	the	the	DET
ajbmeb-1914	39	4	board	board	NOUN
ajbmeb-1914	39	5	of	of	ADP
ajbmeb-1914	39	6	directors	director	NOUN
ajbmeb-1914	39	7	and	and	CCONJ
ajbmeb-1914	39	8	its	its	PRON
ajbmeb-1914	39	9	impact	impact	NOUN
ajbmeb-1914	39	10	on	on	ADP
ajbmeb-1914	39	11	the	the	DET
ajbmeb-1914	39	12	quality	quality	NOUN
ajbmeb-1914	39	13	of	of	ADP
ajbmeb-1914	39	14	the	the	DET
ajbmeb-1914	39	15	external	external	ADJ
ajbmeb-1914	39	16	audit	audit	NOUN
ajbmeb-1914	39	17	in	in	ADP
ajbmeb-1914	39	18	theory	theory	NOUN
ajbmeb-1914	39	19	,	,	PUNCT
ajbmeb-1914	39	20	klai	klai	PROPN
ajbmeb-1914	39	21	,	,	PUNCT
ajbmeb-1914	39	22	n.	n.	PROPN
ajbmeb-1914	39	23	and	and	CCONJ
ajbmeb-1914	39	24	omari	omari	PROPN
ajbmeb-1914	39	25	(	(	PUNCT
ajbmeb-1914	39	26	2011	2011	NUM
ajbmeb-1914	39	27	)	)	PUNCT
ajbmeb-1914	39	28	sees	see	VERB
ajbmeb-1914	39	29	the	the	DET
ajbmeb-1914	39	30	measurement	measurement	NOUN
ajbmeb-1914	39	31	of	of	ADP
ajbmeb-1914	39	32	corporate	corporate	ADJ
ajbmeb-1914	39	33	governance	governance	NOUN
ajbmeb-1914	39	34	by	by	ADP
ajbmeb-1914	39	35	the	the	DET
ajbmeb-1914	39	36	board	board	NOUN
ajbmeb-1914	39	37	of	of	ADP
ajbmeb-1914	39	38	directors	director	NOUN
ajbmeb-1914	39	39	(	(	PUNCT
ajbmeb-1914	39	40	the	the	DET
ajbmeb-1914	39	41	composition	composition	NOUN
ajbmeb-1914	39	42	and	and	CCONJ
ajbmeb-1914	39	43	size	size	NOUN
ajbmeb-1914	39	44	of	of	ADP
ajbmeb-1914	39	45	the	the	DET
ajbmeb-1914	39	46	board	board	NOUN
ajbmeb-1914	39	47	of	of	ADP
ajbmeb-1914	39	48	directors	director	NOUN
ajbmeb-1914	39	49	,	,	PUNCT
ajbmeb-1914	39	50	the	the	DET
ajbmeb-1914	39	51	division	division	NOUN
ajbmeb-1914	39	52	of	of	ADP
ajbmeb-1914	39	53	labor	labor	NOUN
ajbmeb-1914	39	54	between	between	ADP
ajbmeb-1914	39	55	the	the	DET
ajbmeb-1914	39	56	two	two	NUM
ajbmeb-1914	39	57	functions	function	NOUN
ajbmeb-1914	39	58	of	of	ADP
ajbmeb-1914	39	59	the	the	DET
ajbmeb-1914	39	60	chairman	chairman	NOUN
ajbmeb-1914	39	61	(	(	PUNCT
ajbmeb-1914	39	62	ceo	ceo	NOUN
ajbmeb-1914	39	63	)	)	PUNCT
ajbmeb-1914	39	64	,	,	PUNCT
ajbmeb-1914	39	65	the	the	DET
ajbmeb-1914	39	66	reputation	reputation	NOUN
ajbmeb-1914	39	67	of	of	ADP
ajbmeb-1914	39	68	external	external	ADJ
ajbmeb-1914	39	69	auditors	auditor	NOUN
ajbmeb-1914	39	70	,	,	PUNCT
ajbmeb-1914	39	71	and	and	CCONJ
ajbmeb-1914	39	72	the	the	DET
ajbmeb-1914	39	73	concentration	concentration	NOUN
ajbmeb-1914	39	74	of	of	ADP
ajbmeb-1914	39	75	nonfinancial	nonfinancial	ADJ
ajbmeb-1914	39	76	ownership	ownership	NOUN
ajbmeb-1914	39	77	of	of	ADP
ajbmeb-1914	39	78	companies	company	NOUN
ajbmeb-1914	39	79	listed	list	VERB
ajbmeb-1914	39	80	on	on	ADP
ajbmeb-1914	39	81	the	the	DET
ajbmeb-1914	39	82	tunisian	tunisian	ADJ
ajbmeb-1914	39	83	stock	stock	NOUN
ajbmeb-1914	39	84	exchange	exchange	PROPN
ajbmeb-1914	39	85	.	.	PUNCT
ajbmeb-1914	40	1	the	the	DET
ajbmeb-1914	40	2	results	result	NOUN
ajbmeb-1914	40	3	showed	show	VERB
ajbmeb-1914	40	4	that	that	SCONJ
ajbmeb-1914	40	5	the	the	DET
ajbmeb-1914	40	6	members	member	NOUN
ajbmeb-1914	40	7	of	of	ADP
ajbmeb-1914	40	8	the	the	DET
ajbmeb-1914	40	9	board	board	NOUN
ajbmeb-1914	40	10	of	of	ADP
ajbmeb-1914	40	11	directors	director	NOUN
ajbmeb-1914	40	12	suffer	suffer	VERB
ajbmeb-1914	40	13	from	from	ADP
ajbmeb-1914	40	14	weak	weak	ADJ
ajbmeb-1914	40	15	independence	independence	NOUN
ajbmeb-1914	40	16	,	,	PUNCT
ajbmeb-1914	40	17	and	and	CCONJ
ajbmeb-1914	40	18	there	there	PRON
ajbmeb-1914	40	19	is	be	VERB
ajbmeb-1914	40	20	a	a	DET
ajbmeb-1914	40	21	high	high	ADJ
ajbmeb-1914	40	22	degree	degree	NOUN
ajbmeb-1914	40	23	of	of	ADP
ajbmeb-1914	40	24	concentration	concentration	NOUN
ajbmeb-1914	40	25	of	of	ADP
ajbmeb-1914	40	26	ownership	ownership	NOUN
ajbmeb-1914	40	27	,	,	PUNCT
ajbmeb-1914	40	28	as	as	ADV
ajbmeb-1914	40	29	well	well	ADV
ajbmeb-1914	40	30	as	as	ADP
ajbmeb-1914	40	31	lack	lack	NOUN
ajbmeb-1914	40	32	of	of	ADP
ajbmeb-1914	40	33	independence	independence	NOUN
ajbmeb-1914	40	34	of	of	ADP
ajbmeb-1914	40	35	the	the	DET
ajbmeb-1914	40	36	board	board	NOUN
ajbmeb-1914	40	37	of	of	ADP
ajbmeb-1914	40	38	directors	director	NOUN
ajbmeb-1914	40	39	and	and	CCONJ
ajbmeb-1914	40	40	a	a	DET
ajbmeb-1914	40	41	high	high	ADJ
ajbmeb-1914	40	42	concentration	concentration	NOUN
ajbmeb-1914	40	43	of	of	ADP
ajbmeb-1914	40	44	shares	share	NOUN
ajbmeb-1914	40	45	in	in	ADP
ajbmeb-1914	40	46	tunisian	tunisian	ADJ
ajbmeb-1914	40	47	companies	company	NOUN
ajbmeb-1914	40	48	.	.	PUNCT
ajbmeb-1914	41	1	while	while	SCONJ
ajbmeb-1914	41	2	(	(	PUNCT
ajbmeb-1914	41	3	abi	abi	PROPN
ajbmeb-1914	41	4	,	,	PUNCT
ajbmeb-1914	41	5	khalida	khalida	PROPN
ajbmeb-1914	41	6	,	,	PUNCT
ajbmeb-1914	41	7	2016	2016	NUM
ajbmeb-1914	41	8	)	)	PUNCT
ajbmeb-1914	41	9	,	,	PUNCT
ajbmeb-1914	41	10	the	the	DET
ajbmeb-1914	41	11	corporate	corporate	ADJ
ajbmeb-1914	41	12	governance	governance	NOUN
ajbmeb-1914	41	13	mechanisms	mechanism	NOUN
ajbmeb-1914	41	14	of	of	ADP
ajbmeb-1914	41	15	the	the	DET
ajbmeb-1914	41	16	board	board	NOUN
ajbmeb-1914	41	17	of	of	ADP
ajbmeb-1914	41	18	directors	director	NOUN
ajbmeb-1914	41	19	,	,	PUNCT
ajbmeb-1914	41	20	the	the	DET
ajbmeb-1914	41	21	internal	internal	ADJ
ajbmeb-1914	41	22	audit	audit	NOUN
ajbmeb-1914	41	23	,	,	PUNCT
ajbmeb-1914	41	24	audit	audit	NOUN
ajbmeb-1914	41	25	and	and	CCONJ
ajbmeb-1914	41	26	control	control	NOUN
ajbmeb-1914	41	27	committees	committee	NOUN
ajbmeb-1914	41	28	and	and	CCONJ
ajbmeb-1914	41	29	the	the	DET
ajbmeb-1914	41	30	external	external	ADJ
ajbmeb-1914	41	31	audit	audit	NOUN
ajbmeb-1914	41	32	quality	quality	NOUN
ajbmeb-1914	41	33	committees	committee	NOUN
ajbmeb-1914	41	34	are	be	AUX
ajbmeb-1914	41	35	characterized	characterize	VERB
ajbmeb-1914	41	36	by	by	ADP
ajbmeb-1914	41	37	the	the	DET
ajbmeb-1914	41	38	work	work	NOUN
ajbmeb-1914	41	39	being	be	AUX
ajbmeb-1914	41	40	interactive	interactive	ADJ
ajbmeb-1914	41	41	and	and	CCONJ
ajbmeb-1914	41	42	integrated	integrate	VERB
ajbmeb-1914	41	43	,	,	PUNCT
ajbmeb-1914	41	44	so	so	SCONJ
ajbmeb-1914	41	45	that	that	SCONJ
ajbmeb-1914	41	46	each	each	DET
ajbmeb-1914	41	47	party	party	NOUN
ajbmeb-1914	41	48	accomplishes	accomplish	VERB
ajbmeb-1914	41	49	the	the	DET
ajbmeb-1914	41	50	tasks	task	NOUN
ajbmeb-1914	41	51	and	and	CCONJ
ajbmeb-1914	41	52	mechanisms	mechanism	NOUN
ajbmeb-1914	41	53	expected	expect	VERB
ajbmeb-1914	41	54	of	of	ADP
ajbmeb-1914	41	55	it	it	PRON
ajbmeb-1914	41	56	within	within	ADP
ajbmeb-1914	41	57	the	the	DET
ajbmeb-1914	41	58	framework	framework	NOUN
ajbmeb-1914	41	59	of	of	ADP
ajbmeb-1914	41	60	good	good	ADJ
ajbmeb-1914	41	61	governance	governance	NOUN
ajbmeb-1914	41	62	,	,	PUNCT
ajbmeb-1914	41	63	in	in	ADP
ajbmeb-1914	41	64	order	order	NOUN
ajbmeb-1914	41	65	to	to	PART
ajbmeb-1914	41	66	achieve	achieve	VERB
ajbmeb-1914	41	67	quality	quality	NOUN
ajbmeb-1914	41	68	financial	financial	ADJ
ajbmeb-1914	41	69	reporting	reporting	NOUN
ajbmeb-1914	41	70	and	and	CCONJ
ajbmeb-1914	41	71	quality	quality	NOUN
ajbmeb-1914	41	72	of	of	ADP
ajbmeb-1914	41	73	external	external	ADJ
ajbmeb-1914	41	74	audit	audit	NOUN
ajbmeb-1914	41	75	services	service	NOUN
ajbmeb-1914	41	76	.	.	PUNCT
ajbmeb-1914	42	1	in	in	ADP
ajbmeb-1914	42	2	light	light	NOUN
ajbmeb-1914	42	3	of	of	ADP
ajbmeb-1914	42	4	these	these	DET
ajbmeb-1914	42	5	common	common	ADJ
ajbmeb-1914	42	6	findings	finding	NOUN
ajbmeb-1914	42	7	,	,	PUNCT
ajbmeb-1914	42	8	we	we	PRON
ajbmeb-1914	42	9	suggest	suggest	AUX
ajbmeb-1914	42	10	verifying	verify	VERB
ajbmeb-1914	42	11	this	this	DET
ajbmeb-1914	42	12	relationship	relationship	NOUN
ajbmeb-1914	42	13	in	in	ADP
ajbmeb-1914	42	14	the	the	DET
ajbmeb-1914	42	15	iraqi	iraqi	ADJ
ajbmeb-1914	42	16	context	context	NOUN
ajbmeb-1914	42	17	.	.	PUNCT
ajbmeb-1914	43	1	we	we	PRON
ajbmeb-1914	43	2	expect	expect	VERB
ajbmeb-1914	43	3	a	a	DET
ajbmeb-1914	43	4	positive	positive	ADJ
ajbmeb-1914	43	5	impact	impact	NOUN
ajbmeb-1914	43	6	of	of	ADP
ajbmeb-1914	43	7	the	the	DET
ajbmeb-1914	43	8	board	board	NOUN
ajbmeb-1914	43	9	of	of	ADP
ajbmeb-1914	43	10	directors	director	NOUN
ajbmeb-1914	43	11	'	'	PART
ajbmeb-1914	43	12	practice	practice	NOUN
ajbmeb-1914	43	13	on	on	ADP
ajbmeb-1914	43	14	external	external	ADJ
ajbmeb-1914	43	15	auditing	auditing	NOUN
ajbmeb-1914	43	16	,	,	PUNCT
ajbmeb-1914	43	17	and	and	CCONJ
ajbmeb-1914	43	18	it	it	PRON
ajbmeb-1914	43	19	will	will	AUX
ajbmeb-1914	43	20	have	have	VERB
ajbmeb-1914	43	21	an	an	DET
ajbmeb-1914	43	22	important	important	ADJ
ajbmeb-1914	43	23	impact	impact	NOUN
ajbmeb-1914	43	24	on	on	ADP
ajbmeb-1914	43	25	the	the	DET
ajbmeb-1914	43	26	performance	performance	NOUN
ajbmeb-1914	43	27	of	of	ADP
ajbmeb-1914	43	28	iraqi	iraqi	ADJ
ajbmeb-1914	43	29	commercial	commercial	ADJ
ajbmeb-1914	43	30	banks	bank	NOUN
ajbmeb-1914	43	31	.	.	PUNCT
ajbmeb-1914	44	1	in	in	ADP
ajbmeb-1914	44	2	light	light	NOUN
ajbmeb-1914	44	3	of	of	ADP
ajbmeb-1914	44	4	the	the	DET
ajbmeb-1914	44	5	above	above	ADJ
ajbmeb-1914	44	6	arguments	argument	NOUN
ajbmeb-1914	44	7	,	,	PUNCT
ajbmeb-1914	44	8	we	we	PRON
ajbmeb-1914	44	9	propose	propose	VERB
ajbmeb-1914	44	10	the	the	DET
ajbmeb-1914	44	11	following	follow	VERB
ajbmeb-1914	44	12	hypothesis	hypothesis	NOUN
ajbmeb-1914	44	13	.	.	PUNCT
ajbmeb-1914	45	1	h2	h2	PROPN
ajbmeb-1914	45	2	there	there	PRON
ajbmeb-1914	45	3	is	be	VERB
ajbmeb-1914	45	4	a	a	DET
ajbmeb-1914	45	5	positive	positive	ADJ
ajbmeb-1914	45	6	relationship	relationship	NOUN
ajbmeb-1914	45	7	between	between	ADP
ajbmeb-1914	45	8	the	the	DET
ajbmeb-1914	45	9	application	application	NOUN
ajbmeb-1914	45	10	of	of	ADP
ajbmeb-1914	45	11	corporate	corporate	ADJ
ajbmeb-1914	45	12	governance	governance	NOUN
ajbmeb-1914	45	13	mechanisms	mechanism	NOUN
ajbmeb-1914	45	14	by	by	ADP
ajbmeb-1914	45	15	the	the	DET
ajbmeb-1914	45	16	board	board	NOUN
ajbmeb-1914	45	17	of	of	ADP
ajbmeb-1914	45	18	directors	director	NOUN
ajbmeb-1914	45	19	and	and	CCONJ
ajbmeb-1914	45	20	its	its	PRON
ajbmeb-1914	45	21	impact	impact	NOUN
ajbmeb-1914	45	22	on	on	ADP
ajbmeb-1914	45	23	external	external	ADJ
ajbmeb-1914	45	24	audit	audit	NOUN
ajbmeb-1914	45	25	.	.	PUNCT
ajbmeb-1914	46	1	3	3	NUM
ajbmeb-1914	46	2	_	_	PRON
ajbmeb-1914	46	3	audit	audit	NOUN
ajbmeb-1914	46	4	committees	committee	NOUN
ajbmeb-1914	46	5	and	and	CCONJ
ajbmeb-1914	46	6	their	their	PRON
ajbmeb-1914	46	7	impact	impact	NOUN
ajbmeb-1914	46	8	on	on	ADP
ajbmeb-1914	46	9	the	the	DET
ajbmeb-1914	46	10	quality	quality	NOUN
ajbmeb-1914	46	11	of	of	ADP
ajbmeb-1914	46	12	external	external	ADJ
ajbmeb-1914	46	13	audit	audit	NOUN
ajbmeb-1914	46	14	in	in	ADP
ajbmeb-1914	46	15	theory	theory	NOUN
ajbmeb-1914	46	16	see	see	NOUN
ajbmeb-1914	46	17	.	.	PUNCT
ajbmeb-1914	47	1	(	(	PUNCT
ajbmeb-1914	47	2	sukma	sukma	NOUN
ajbmeb-1914	47	3	,	,	PUNCT
ajbmeb-1914	47	4	p.&bernawati	p.&bernawati	PROPN
ajbmeb-1914	47	5	,	,	PUNCT
ajbmeb-1914	47	6	y	y	PROPN
ajbmeb-1914	47	7	,	,	PUNCT
ajbmeb-1914	47	8	2019	2019	NUM
ajbmeb-1914	47	9	)	)	PUNCT
ajbmeb-1914	47	10	the	the	DET
ajbmeb-1914	47	11	effect	effect	NOUN
ajbmeb-1914	47	12	of	of	ADP
ajbmeb-1914	47	13	the	the	DET
ajbmeb-1914	47	14	characteristics	characteristic	NOUN
ajbmeb-1914	47	15	of	of	ADP
ajbmeb-1914	47	16	the	the	DET
ajbmeb-1914	47	17	audit	audit	NOUN
ajbmeb-1914	47	18	committee	committee	NOUN
ajbmeb-1914	47	19	on	on	ADP
ajbmeb-1914	47	20	the	the	DET
ajbmeb-1914	47	21	quality	quality	NOUN
ajbmeb-1914	47	22	of	of	ADP
ajbmeb-1914	47	23	audit	audit	NOUN
ajbmeb-1914	47	24	.	.	PUNCT
ajbmeb-1914	48	1	the	the	DET
ajbmeb-1914	48	2	characteristics	characteristic	NOUN
ajbmeb-1914	48	3	are	be	AUX
ajbmeb-1914	48	4	the	the	DET
ajbmeb-1914	48	5	size	size	NOUN
ajbmeb-1914	48	6	of	of	ADP
ajbmeb-1914	48	7	the	the	DET
ajbmeb-1914	48	8	audit	audit	NOUN
ajbmeb-1914	48	9	committees	committee	NOUN
ajbmeb-1914	48	10	,	,	PUNCT
ajbmeb-1914	48	11	the	the	DET
ajbmeb-1914	48	12	number	number	NOUN
ajbmeb-1914	48	13	of	of	ADP
ajbmeb-1914	48	14	audit	audit	NOUN
ajbmeb-1914	48	15	committees	committee	NOUN
ajbmeb-1914	48	16	,	,	PUNCT
ajbmeb-1914	48	17	the	the	DET
ajbmeb-1914	48	18	number	number	NOUN
ajbmeb-1914	48	19	of	of	ADP
ajbmeb-1914	48	20	audit	audit	NOUN
ajbmeb-1914	48	21	committee	committee	NOUN
ajbmeb-1914	48	22	meetings	meeting	NOUN
ajbmeb-1914	48	23	,	,	PUNCT
ajbmeb-1914	48	24	the	the	DET
ajbmeb-1914	48	25	composition	composition	NOUN
ajbmeb-1914	48	26	of	of	ADP
ajbmeb-1914	48	27	the	the	DET
ajbmeb-1914	48	28	audit	audit	NOUN
ajbmeb-1914	48	29	committee	committee	NOUN
ajbmeb-1914	48	30	,	,	PUNCT
ajbmeb-1914	48	31	and	and	CCONJ
ajbmeb-1914	48	32	the	the	DET
ajbmeb-1914	48	33	audit	audit	NOUN
ajbmeb-1914	48	34	committee	committee	NOUN
ajbmeb-1914	48	35	experience	experience	NOUN
ajbmeb-1914	48	36	,	,	PUNCT
ajbmeb-1914	48	37	while	while	SCONJ
ajbmeb-1914	48	38	audit	audit	NOUN
ajbmeb-1914	48	39	quality	quality	NOUN
ajbmeb-1914	48	40	is	be	AUX
ajbmeb-1914	48	41	measured	measure	VERB
ajbmeb-1914	48	42	using	use	VERB
ajbmeb-1914	48	43	audit	audit	NOUN
ajbmeb-1914	48	44	fees	fee	NOUN
ajbmeb-1914	48	45	.	.	PUNCT
ajbmeb-1914	49	1	the	the	DET
ajbmeb-1914	49	2	results	result	NOUN
ajbmeb-1914	49	3	of	of	ADP
ajbmeb-1914	49	4	this	this	DET
ajbmeb-1914	49	5	study	study	NOUN
ajbmeb-1914	49	6	refer	refer	VERB
ajbmeb-1914	49	7	to	to	ADP
ajbmeb-1914	49	8	the	the	DET
ajbmeb-1914	49	9	four	four	NUM
ajbmeb-1914	49	10	audit	audit	NOUN
ajbmeb-1914	49	11	characteristics	characteristic	NOUN
ajbmeb-1914	49	12	,	,	PUNCT
ajbmeb-1914	49	13	only	only	ADV
ajbmeb-1914	49	14	size	size	NOUN
ajbmeb-1914	49	15	and	and	CCONJ
ajbmeb-1914	49	16	experience	experience	NOUN
ajbmeb-1914	49	17	significantly	significantly	ADV
ajbmeb-1914	49	18	affect	affect	VERB
ajbmeb-1914	49	19	audit	audit	NOUN
ajbmeb-1914	49	20	quality	quality	NOUN
ajbmeb-1914	49	21	,	,	PUNCT
ajbmeb-1914	49	22	although	although	SCONJ
ajbmeb-1914	49	23	audit	audit	NOUN
ajbmeb-1914	49	24	meetings	meeting	NOUN
ajbmeb-1914	49	25	and	and	CCONJ
ajbmeb-1914	49	26	training	training	NOUN
ajbmeb-1914	49	27	do	do	AUX
ajbmeb-1914	49	28	not	not	PART
ajbmeb-1914	49	29	significantly	significantly	ADV
ajbmeb-1914	49	30	affect	affect	VERB
ajbmeb-1914	49	31	audit	audit	NOUN
ajbmeb-1914	49	32	quality	quality	NOUN
ajbmeb-1914	49	33	.	.	PUNCT
ajbmeb-1914	50	1	(	(	PUNCT
ajbmeb-1914	50	2	raimo	raimo	VERB
ajbmeb-1914	50	3	,	,	PUNCT
ajbmeb-1914	50	4	vitolla	vitolla	NOUN
ajbmeb-1914	50	5	,	,	PUNCT
ajbmeb-1914	50	6	et	et	PROPN
ajbmeb-1914	50	7	al	al	PROPN
ajbmeb-1914	50	8	,	,	PUNCT
ajbmeb-1914	50	9	2021	2021	NUM
ajbmeb-1914	50	10	)	)	PUNCT
ajbmeb-1914	50	11	believes	believe	VERB
ajbmeb-1914	50	12	that	that	SCONJ
ajbmeb-1914	50	13	analyzing	analyze	VERB
ajbmeb-1914	50	14	the	the	DET
ajbmeb-1914	50	15	impact	impact	NOUN
ajbmeb-1914	50	16	of	of	ADP
ajbmeb-1914	50	17	the	the	DET
ajbmeb-1914	50	18	audit	audit	NOUN
ajbmeb-1914	50	19	committee	committee	NOUN
ajbmeb-1914	50	20	's	's	PART
ajbmeb-1914	50	21	characteristics	characteristic	NOUN
ajbmeb-1914	50	22	on	on	ADP
ajbmeb-1914	50	23	the	the	DET
ajbmeb-1914	50	24	quality	quality	NOUN
ajbmeb-1914	50	25	of	of	ADP
ajbmeb-1914	50	26	the	the	DET
ajbmeb-1914	50	27	integrated	integrated	ADJ
ajbmeb-1914	50	28	report	report	NOUN
ajbmeb-1914	50	29	(	(	PUNCT
ajbmeb-1914	50	30	irq	irq	PROPN
ajbmeb-1914	50	31	)	)	PUNCT
ajbmeb-1914	50	32	from	from	ADP
ajbmeb-1914	50	33	the	the	DET
ajbmeb-1914	50	34	point	point	NOUN
ajbmeb-1914	50	35	of	of	ADP
ajbmeb-1914	50	36	view	view	NOUN
ajbmeb-1914	50	37	of	of	ADP
ajbmeb-1914	50	38	agency	agency	NOUN
ajbmeb-1914	50	39	theory	theory	NOUN
ajbmeb-1914	50	40	,	,	PUNCT
ajbmeb-1914	50	41	as	as	ADV
ajbmeb-1914	50	42	well	well	ADV
ajbmeb-1914	50	43	as	as	ADP
ajbmeb-1914	50	44	to	to	PART
ajbmeb-1914	50	45	increase	increase	VERB
ajbmeb-1914	50	46	the	the	DET
ajbmeb-1914	50	47	effectiveness	effectiveness	NOUN
ajbmeb-1914	50	48	of	of	ADP
ajbmeb-1914	50	49	the	the	DET
ajbmeb-1914	50	50	oversight	oversight	NOUN
ajbmeb-1914	50	51	functions	function	NOUN
ajbmeb-1914	50	52	and	and	CCONJ
ajbmeb-1914	50	53	audit	audit	NOUN
ajbmeb-1914	50	54	committees	committee	NOUN
ajbmeb-1914	50	55	,	,	PUNCT
ajbmeb-1914	50	56	increase	increase	VERB
ajbmeb-1914	50	57	the	the	DET
ajbmeb-1914	50	58	transparency	transparency	NOUN
ajbmeb-1914	50	59	of	of	ADP
ajbmeb-1914	50	60	activities	activity	NOUN
ajbmeb-1914	50	61	and	and	CCONJ
ajbmeb-1914	50	62	improve	improve	VERB
ajbmeb-1914	50	63	the	the	DET
ajbmeb-1914	50	64	quality	quality	NOUN
ajbmeb-1914	50	65	of	of	ADP
ajbmeb-1914	50	66	integrated	integrated	ADJ
ajbmeb-1914	50	67	reports	report	NOUN
ajbmeb-1914	50	68	.	.	PUNCT
ajbmeb-1914	51	1	it	it	PRON
ajbmeb-1914	51	2	was	be	AUX
ajbmeb-1914	51	3	found	find	VERB
ajbmeb-1914	51	4	that	that	SCONJ
ajbmeb-1914	51	5	it	it	PRON
ajbmeb-1914	51	6	has	have	VERB
ajbmeb-1914	51	7	a	a	DET
ajbmeb-1914	51	8	slight	slight	ADJ
ajbmeb-1914	51	9	impact	impact	NOUN
ajbmeb-1914	51	10	on	on	ADP
ajbmeb-1914	51	11	the	the	DET
ajbmeb-1914	51	12	financial	financial	ADJ
ajbmeb-1914	51	13	and	and	CCONJ
ajbmeb-1914	51	14	accounting	accounting	NOUN
ajbmeb-1914	51	15	experience	experience	NOUN
ajbmeb-1914	51	16	of	of	ADP
ajbmeb-1914	51	17	the	the	DET
ajbmeb-1914	51	18	members	member	NOUN
ajbmeb-1914	51	19	of	of	ADP
ajbmeb-1914	51	20	the	the	DET
ajbmeb-1914	51	21	audit	audit	NOUN
ajbmeb-1914	51	22	committee	committee	NOUN
ajbmeb-1914	51	23	on	on	ADP
ajbmeb-1914	51	24	the	the	DET
ajbmeb-1914	51	25	quality	quality	NOUN
ajbmeb-1914	51	26	of	of	ADP
ajbmeb-1914	51	27	the	the	DET
ajbmeb-1914	51	28	integrated	integrate	VERB
ajbmeb-1914	51	29	reports	report	NOUN
ajbmeb-1914	51	30	.	.	PUNCT
ajbmeb-1914	52	1	h3	h3	NOUN
ajbmeb-1914	52	2	there	there	PRON
ajbmeb-1914	52	3	is	be	VERB
ajbmeb-1914	52	4	a	a	DET
ajbmeb-1914	52	5	positive	positive	ADJ
ajbmeb-1914	52	6	relationship	relationship	NOUN
ajbmeb-1914	52	7	between	between	ADP
ajbmeb-1914	52	8	the	the	DET
ajbmeb-1914	52	9	application	application	NOUN
ajbmeb-1914	52	10	of	of	ADP
ajbmeb-1914	52	11	corporate	corporate	ADJ
ajbmeb-1914	52	12	governance	governance	NOUN
ajbmeb-1914	52	13	mechanisms	mechanism	NOUN
ajbmeb-1914	52	14	by	by	ADP
ajbmeb-1914	52	15	audit	audit	NOUN
ajbmeb-1914	52	16	committees	committee	NOUN
ajbmeb-1914	52	17	and	and	CCONJ
ajbmeb-1914	52	18	their	their	PRON
ajbmeb-1914	52	19	impact	impact	NOUN
ajbmeb-1914	52	20	on	on	ADP
ajbmeb-1914	52	21	external	external	ADJ
ajbmeb-1914	52	22	audit	audit	NOUN
ajbmeb-1914	52	23	.	.	PUNCT
ajbmeb-1914	53	1	american	american	ADJ
ajbmeb-1914	53	2	journal	journal	PROPN
ajbmeb-1914	53	3	of	of	ADP
ajbmeb-1914	53	4	business	business	NOUN
ajbmeb-1914	53	5	management	management	NOUN
ajbmeb-1914	53	6	,	,	PUNCT
ajbmeb-1914	53	7	economics	economic	NOUN
ajbmeb-1914	53	8	and	and	CCONJ
ajbmeb-1914	53	9	banking	banking	NOUN
ajbmeb-1914	53	10	volume	volume	NOUN
ajbmeb-1914	53	11	22	22	NUM
ajbmeb-1914	53	12	march	march	PROPN
ajbmeb-1914	53	13	2024	2024	NUM
ajbmeb-1914	53	14	p	p	NOUN
ajbmeb-1914	53	15	a	a	DET
ajbmeb-1914	53	16	g	g	NOUN
ajbmeb-1914	53	17	e	e	NOUN
ajbmeb-1914	53	18	|	|	ADV
ajbmeb-1914	53	19	87	87	NUM
ajbmeb-1914	53	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	53	21	considering	consider	VERB
ajbmeb-1914	53	22	these	these	DET
ajbmeb-1914	53	23	common	common	ADJ
ajbmeb-1914	53	24	findings	finding	NOUN
ajbmeb-1914	54	1	,	,	PUNCT
ajbmeb-1914	54	2	we	we	PRON
ajbmeb-1914	54	3	suggest	suggest	VERB
ajbmeb-1914	54	4	verifying	verify	VERB
ajbmeb-1914	54	5	this	this	DET
ajbmeb-1914	54	6	relationship	relationship	NOUN
ajbmeb-1914	54	7	in	in	ADP
ajbmeb-1914	54	8	the	the	DET
ajbmeb-1914	54	9	iraqi	iraqi	ADJ
ajbmeb-1914	54	10	context	context	NOUN
ajbmeb-1914	54	11	.	.	PUNCT
ajbmeb-1914	55	1	we	we	PRON
ajbmeb-1914	55	2	expect	expect	VERB
ajbmeb-1914	55	3	a	a	DET
ajbmeb-1914	55	4	positive	positive	ADJ
ajbmeb-1914	55	5	impact	impact	NOUN
ajbmeb-1914	55	6	on	on	ADP
ajbmeb-1914	55	7	the	the	DET
ajbmeb-1914	55	8	practice	practice	NOUN
ajbmeb-1914	55	9	of	of	ADP
ajbmeb-1914	55	10	audit	audit	NOUN
ajbmeb-1914	55	11	committees	committee	NOUN
ajbmeb-1914	55	12	and	and	CCONJ
ajbmeb-1914	55	13	their	their	PRON
ajbmeb-1914	55	14	impact	impact	NOUN
ajbmeb-1914	55	15	on	on	ADP
ajbmeb-1914	55	16	external	external	ADJ
ajbmeb-1914	55	17	audit	audit	NOUN
ajbmeb-1914	55	18	,	,	PUNCT
ajbmeb-1914	55	19	and	and	CCONJ
ajbmeb-1914	55	20	that	that	SCONJ
ajbmeb-1914	55	21	it	it	PRON
ajbmeb-1914	55	22	will	will	AUX
ajbmeb-1914	55	23	have	have	VERB
ajbmeb-1914	55	24	an	an	DET
ajbmeb-1914	55	25	important	important	ADJ
ajbmeb-1914	55	26	impact	impact	NOUN
ajbmeb-1914	55	27	on	on	ADP
ajbmeb-1914	55	28	the	the	DET
ajbmeb-1914	55	29	performance	performance	NOUN
ajbmeb-1914	55	30	of	of	ADP
ajbmeb-1914	55	31	iraqi	iraqi	ADJ
ajbmeb-1914	55	32	commercial	commercial	ADJ
ajbmeb-1914	55	33	banks	bank	NOUN
ajbmeb-1914	55	34	.	.	PUNCT
ajbmeb-1914	56	1	in	in	ADP
ajbmeb-1914	56	2	light	light	NOUN
ajbmeb-1914	56	3	of	of	ADP
ajbmeb-1914	56	4	the	the	DET
ajbmeb-1914	56	5	above	above	ADJ
ajbmeb-1914	56	6	arguments	argument	NOUN
ajbmeb-1914	56	7	,	,	PUNCT
ajbmeb-1914	56	8	we	we	PRON
ajbmeb-1914	56	9	propose	propose	VERB
ajbmeb-1914	56	10	the	the	DET
ajbmeb-1914	56	11	following	follow	VERB
ajbmeb-1914	56	12	hypothesis	hypothesis	NOUN
ajbmeb-1914	56	13	.	.	PUNCT
ajbmeb-1914	57	1	3	3	X
ajbmeb-1914	57	2	.	.	X
ajbmeb-1914	57	3	study	study	NOUN
ajbmeb-1914	57	4	population	population	NOUN
ajbmeb-1914	57	5	and	and	CCONJ
ajbmeb-1914	57	6	sample	sample	VERB
ajbmeb-1914	57	7	the	the	DET
ajbmeb-1914	57	8	study	study	NOUN
ajbmeb-1914	57	9	community	community	NOUN
ajbmeb-1914	57	10	consists	consist	VERB
ajbmeb-1914	57	11	of	of	ADP
ajbmeb-1914	57	12	a	a	DET
ajbmeb-1914	57	13	group	group	NOUN
ajbmeb-1914	57	14	of	of	ADP
ajbmeb-1914	57	15	iraqi	iraqi	ADJ
ajbmeb-1914	57	16	commercial	commercial	ADJ
ajbmeb-1914	57	17	banks	bank	NOUN
ajbmeb-1914	57	18	,	,	PUNCT
ajbmeb-1914	57	19	and	and	CCONJ
ajbmeb-1914	57	20	the	the	DET
ajbmeb-1914	57	21	sampling	sample	VERB
ajbmeb-1914	57	22	unit	unit	NOUN
ajbmeb-1914	57	23	was	be	AUX
ajbmeb-1914	57	24	a	a	DET
ajbmeb-1914	57	25	group	group	NOUN
ajbmeb-1914	57	26	of	of	ADP
ajbmeb-1914	57	27	shareholders	shareholder	NOUN
ajbmeb-1914	57	28	(	(	PUNCT
ajbmeb-1914	57	29	owners	owner	NOUN
ajbmeb-1914	57	30	)	)	PUNCT
ajbmeb-1914	57	31	in	in	ADP
ajbmeb-1914	57	32	iraqi	iraqi	ADJ
ajbmeb-1914	57	33	commercial	commercial	ADJ
ajbmeb-1914	57	34	banks	bank	NOUN
ajbmeb-1914	57	35	,	,	PUNCT
ajbmeb-1914	57	36	financial	financial	ADJ
ajbmeb-1914	57	37	auditors	auditor	NOUN
ajbmeb-1914	57	38	,	,	PUNCT
ajbmeb-1914	57	39	chartered	charter	VERB
ajbmeb-1914	57	40	accountants	accountant	NOUN
ajbmeb-1914	57	41	and	and	CCONJ
ajbmeb-1914	57	42	academics	academic	NOUN
ajbmeb-1914	57	43	,	,	PUNCT
ajbmeb-1914	57	44	the	the	DET
ajbmeb-1914	57	45	research	research	NOUN
ajbmeb-1914	57	46	sample	sample	NOUN
ajbmeb-1914	57	47	,	,	PUNCT
ajbmeb-1914	57	48	and	and	CCONJ
ajbmeb-1914	57	49	regarding	regard	VERB
ajbmeb-1914	57	50	how	how	SCONJ
ajbmeb-1914	57	51	and	and	CCONJ
ajbmeb-1914	57	52	how	how	SCONJ
ajbmeb-1914	57	53	the	the	DET
ajbmeb-1914	57	54	sample	sample	NOUN
ajbmeb-1914	57	55	size	size	NOUN
ajbmeb-1914	57	56	was	be	AUX
ajbmeb-1914	57	57	determined	determine	VERB
ajbmeb-1914	57	58	,	,	PUNCT
ajbmeb-1914	57	59	we	we	PRON
ajbmeb-1914	57	60	distributed	distribute	VERB
ajbmeb-1914	57	61	questionnaires	questionnaire	NOUN
ajbmeb-1914	57	62	in	in	ADP
ajbmeb-1914	57	63	an	an	DET
ajbmeb-1914	57	64	easy	easy	ADJ
ajbmeb-1914	57	65	way	way	NOUN
ajbmeb-1914	57	66	google	google	PROPN
ajbmeb-1914	57	67	forms	form	NOUN
ajbmeb-1914	57	68	,	,	PUNCT
ajbmeb-1914	57	69	and	and	CCONJ
ajbmeb-1914	57	70	sent	send	VERB
ajbmeb-1914	57	71	via	via	ADP
ajbmeb-1914	57	72	e	e	NOUN
ajbmeb-1914	57	73	-	-	NOUN
ajbmeb-1914	57	74	mail	mail	NOUN
ajbmeb-1914	57	75	,	,	PUNCT
ajbmeb-1914	57	76	whatsapp	whatsapp	NOUN
ajbmeb-1914	57	77	groups	group	NOUN
ajbmeb-1914	57	78	,	,	PUNCT
ajbmeb-1914	57	79	as	as	ADV
ajbmeb-1914	57	80	well	well	ADV
ajbmeb-1914	57	81	as	as	ADP
ajbmeb-1914	57	82	viber	viber	NOUN
ajbmeb-1914	57	83	groups	group	NOUN
ajbmeb-1914	57	84	,	,	PUNCT
ajbmeb-1914	57	85	where	where	SCONJ
ajbmeb-1914	57	86	(	(	PUNCT
ajbmeb-1914	57	87	180	180	NUM
ajbmeb-1914	57	88	)	)	PUNCT
ajbmeb-1914	57	89	questionnaires	questionnaire	NOUN
ajbmeb-1914	57	90	were	be	AUX
ajbmeb-1914	57	91	distributed	distribute	VERB
ajbmeb-1914	57	92	and	and	CCONJ
ajbmeb-1914	57	93	(	(	PUNCT
ajbmeb-1914	57	94	168	168	NUM
ajbmeb-1914	57	95	)	)	PUNCT
ajbmeb-1914	57	96	were	be	AUX
ajbmeb-1914	57	97	retrieved	retrieve	VERB
ajbmeb-1914	57	98	,	,	PUNCT
ajbmeb-1914	57	99	and	and	CCONJ
ajbmeb-1914	57	100	they	they	PRON
ajbmeb-1914	57	101	were	be	AUX
ajbmeb-1914	57	102	analyzed	analyze	VERB
ajbmeb-1914	57	103	using	use	VERB
ajbmeb-1914	57	104	the	the	DET
ajbmeb-1914	57	105	spss	spss	ADJ
ajbmeb-1914	57	106	statistical	statistical	ADJ
ajbmeb-1914	57	107	model	model	NOUN
ajbmeb-1914	57	108	.	.	PUNCT
ajbmeb-1914	58	1	4	4	X
ajbmeb-1914	58	2	.	.	X
ajbmeb-1914	58	3	methodology	methodology	NOUN
ajbmeb-1914	58	4	first	first	ADV
ajbmeb-1914	58	5	,	,	PUNCT
ajbmeb-1914	58	6	this	this	DET
ajbmeb-1914	58	7	section	section	NOUN
ajbmeb-1914	58	8	describes	describe	VERB
ajbmeb-1914	58	9	the	the	DET
ajbmeb-1914	58	10	methodology	methodology	NOUN
ajbmeb-1914	58	11	used	use	VERB
ajbmeb-1914	58	12	in	in	ADP
ajbmeb-1914	58	13	our	our	PRON
ajbmeb-1914	58	14	work	work	NOUN
ajbmeb-1914	58	15	.	.	PUNCT
ajbmeb-1914	59	1	where	where	SCONJ
ajbmeb-1914	59	2	the	the	DET
ajbmeb-1914	59	3	deductive	deductive	ADJ
ajbmeb-1914	59	4	approach	approach	NOUN
ajbmeb-1914	59	5	was	be	AUX
ajbmeb-1914	59	6	used	use	VERB
ajbmeb-1914	59	7	to	to	PART
ajbmeb-1914	59	8	derive	derive	VERB
ajbmeb-1914	59	9	hypotheses	hypothesis	NOUN
ajbmeb-1914	59	10	and	and	CCONJ
ajbmeb-1914	59	11	the	the	DET
ajbmeb-1914	59	12	inductive	inductive	ADJ
ajbmeb-1914	59	13	approach	approach	NOUN
ajbmeb-1914	59	14	was	be	AUX
ajbmeb-1914	59	15	used	use	VERB
ajbmeb-1914	59	16	to	to	PART
ajbmeb-1914	59	17	test	test	VERB
ajbmeb-1914	59	18	these	these	DET
ajbmeb-1914	59	19	hypotheses	hypothesis	NOUN
ajbmeb-1914	59	20	and	and	CCONJ
ajbmeb-1914	59	21	the	the	DET
ajbmeb-1914	59	22	second	second	ADJ
ajbmeb-1914	59	23	half	half	NOUN
ajbmeb-1914	59	24	of	of	ADP
ajbmeb-1914	59	25	the	the	DET
ajbmeb-1914	59	26	variables	variable	NOUN
ajbmeb-1914	59	27	where	where	SCONJ
ajbmeb-1914	59	28	the	the	DET
ajbmeb-1914	59	29	dependent	dependent	ADJ
ajbmeb-1914	59	30	variable	variable	NOUN
ajbmeb-1914	59	31	was	be	AUX
ajbmeb-1914	59	32	the	the	DET
ajbmeb-1914	59	33	quality	quality	NOUN
ajbmeb-1914	59	34	of	of	ADP
ajbmeb-1914	59	35	the	the	DET
ajbmeb-1914	59	36	external	external	ADJ
ajbmeb-1914	59	37	audit	audit	NOUN
ajbmeb-1914	59	38	,	,	PUNCT
ajbmeb-1914	59	39	and	and	CCONJ
ajbmeb-1914	59	40	the	the	DET
ajbmeb-1914	59	41	independent	independent	ADJ
ajbmeb-1914	59	42	variables	variable	NOUN
ajbmeb-1914	59	43	of	of	ADP
ajbmeb-1914	59	44	corporate	corporate	ADJ
ajbmeb-1914	59	45	governance	governance	NOUN
ajbmeb-1914	59	46	.	.	PUNCT
ajbmeb-1914	60	1	then	then	ADV
ajbmeb-1914	60	2	we	we	PRON
ajbmeb-1914	60	3	provide	provide	VERB
ajbmeb-1914	60	4	a	a	DET
ajbmeb-1914	60	5	statistical	statistical	ADJ
ajbmeb-1914	60	6	analysis	analysis	NOUN
ajbmeb-1914	60	7	to	to	PART
ajbmeb-1914	60	8	measure	measure	VERB
ajbmeb-1914	60	9	the	the	DET
ajbmeb-1914	60	10	extent	extent	NOUN
ajbmeb-1914	60	11	of	of	ADP
ajbmeb-1914	60	12	the	the	DET
ajbmeb-1914	60	13	banks	bank	NOUN
ajbmeb-1914	60	14	'	'	PART
ajbmeb-1914	60	15	commitment	commitment	NOUN
ajbmeb-1914	60	16	to	to	ADP
ajbmeb-1914	60	17	governance	governance	NOUN
ajbmeb-1914	60	18	and	and	CCONJ
ajbmeb-1914	60	19	the	the	DET
ajbmeb-1914	60	20	extent	extent	NOUN
ajbmeb-1914	60	21	of	of	ADP
ajbmeb-1914	60	22	their	their	PRON
ajbmeb-1914	60	23	contribution	contribution	NOUN
ajbmeb-1914	60	24	to	to	ADP
ajbmeb-1914	60	25	activating	activate	VERB
ajbmeb-1914	60	26	the	the	DET
ajbmeb-1914	60	27	external	external	ADJ
ajbmeb-1914	60	28	audit	audit	NOUN
ajbmeb-1914	60	29	.	.	PUNCT
ajbmeb-1914	61	1	study	study	NOUN
ajbmeb-1914	61	2	variables	variable	NOUN
ajbmeb-1914	61	3	:	:	PUNCT
ajbmeb-1914	61	4	the	the	DET
ajbmeb-1914	61	5	independent	independent	ADJ
ajbmeb-1914	61	6	variable	variable	NOUN
ajbmeb-1914	61	7	:	:	PUNCT
ajbmeb-1914	61	8	corporate	corporate	ADJ
ajbmeb-1914	61	9	governance	governance	NOUN
ajbmeb-1914	62	1	many	many	ADJ
ajbmeb-1914	62	2	previous	previous	ADJ
ajbmeb-1914	62	3	studies	study	NOUN
ajbmeb-1914	62	4	confirm	confirm	VERB
ajbmeb-1914	62	5	the	the	DET
ajbmeb-1914	62	6	impact	impact	NOUN
ajbmeb-1914	62	7	of	of	ADP
ajbmeb-1914	62	8	corporate	corporate	ADJ
ajbmeb-1914	62	9	governance	governance	NOUN
ajbmeb-1914	62	10	in	in	ADP
ajbmeb-1914	62	11	ensuring	ensure	VERB
ajbmeb-1914	62	12	the	the	DET
ajbmeb-1914	62	13	reliability	reliability	NOUN
ajbmeb-1914	62	14	of	of	ADP
ajbmeb-1914	62	15	financial	financial	ADJ
ajbmeb-1914	62	16	statements	statement	NOUN
ajbmeb-1914	62	17	and	and	CCONJ
ajbmeb-1914	62	18	supporting	support	VERB
ajbmeb-1914	62	19	high	high	ADJ
ajbmeb-1914	62	20	audit	audit	NOUN
ajbmeb-1914	62	21	quality	quality	NOUN
ajbmeb-1914	62	22	,	,	PUNCT
ajbmeb-1914	62	23	as	as	SCONJ
ajbmeb-1914	62	24	the	the	DET
ajbmeb-1914	62	25	board	board	NOUN
ajbmeb-1914	62	26	of	of	ADP
ajbmeb-1914	62	27	directors	director	NOUN
ajbmeb-1914	62	28	and	and	CCONJ
ajbmeb-1914	62	29	its	its	PRON
ajbmeb-1914	62	30	committees	committee	NOUN
ajbmeb-1914	62	31	,	,	PUNCT
ajbmeb-1914	62	32	especially	especially	ADV
ajbmeb-1914	62	33	the	the	DET
ajbmeb-1914	62	34	audit	audit	NOUN
ajbmeb-1914	62	35	committee	committee	NOUN
ajbmeb-1914	62	36	,	,	PUNCT
ajbmeb-1914	62	37	play	play	VERB
ajbmeb-1914	62	38	an	an	DET
ajbmeb-1914	62	39	important	important	ADJ
ajbmeb-1914	62	40	role	role	NOUN
ajbmeb-1914	62	41	these	these	DET
ajbmeb-1914	62	42	days	day	NOUN
ajbmeb-1914	62	43	in	in	ADP
ajbmeb-1914	62	44	improving	improve	VERB
ajbmeb-1914	62	45	corporate	corporate	ADJ
ajbmeb-1914	62	46	governance	governance	NOUN
ajbmeb-1914	62	47	,	,	PUNCT
ajbmeb-1914	62	48	and	and	CCONJ
ajbmeb-1914	62	49	therefore	therefore	ADV
ajbmeb-1914	62	50	corporate	corporate	ADJ
ajbmeb-1914	62	51	governance	governance	NOUN
ajbmeb-1914	62	52	variables	variable	NOUN
ajbmeb-1914	62	53	are	be	AUX
ajbmeb-1914	62	54	represented	represent	VERB
ajbmeb-1914	62	55	in	in	ADP
ajbmeb-1914	62	56	our	our	PRON
ajbmeb-1914	62	57	study	study	NOUN
ajbmeb-1914	62	58	by	by	ADP
ajbmeb-1914	62	59	the	the	DET
ajbmeb-1914	62	60	audit	audit	NOUN
ajbmeb-1914	62	61	committee	committee	NOUN
ajbmeb-1914	62	62	and	and	CCONJ
ajbmeb-1914	62	63	the	the	DET
ajbmeb-1914	62	64	board	board	NOUN
ajbmeb-1914	62	65	of	of	ADP
ajbmeb-1914	62	66	directors	director	NOUN
ajbmeb-1914	62	67	.	.	PUNCT
ajbmeb-1914	63	1	administration	administration	NOUN
ajbmeb-1914	63	2	.	.	PUNCT
ajbmeb-1914	64	1	dependent	dependent	ADJ
ajbmeb-1914	64	2	variable	variable	NOUN
ajbmeb-1914	64	3	:	:	PUNCT
ajbmeb-1914	64	4	quality	quality	NOUN
ajbmeb-1914	64	5	of	of	ADP
ajbmeb-1914	64	6	external	external	ADJ
ajbmeb-1914	64	7	audit	audit	NOUN
ajbmeb-1914	64	8	external	external	ADJ
ajbmeb-1914	64	9	audit	audit	NOUN
ajbmeb-1914	64	10	is	be	AUX
ajbmeb-1914	64	11	taking	take	VERB
ajbmeb-1914	64	12	a	a	DET
ajbmeb-1914	64	13	central	central	ADJ
ajbmeb-1914	64	14	stage	stage	NOUN
ajbmeb-1914	64	15	nowadays	nowadays	ADV
ajbmeb-1914	64	16	in	in	ADP
ajbmeb-1914	64	17	the	the	DET
ajbmeb-1914	64	18	corporate	corporate	ADJ
ajbmeb-1914	64	19	governance	governance	NOUN
ajbmeb-1914	64	20	system	system	NOUN
ajbmeb-1914	64	21	,	,	PUNCT
ajbmeb-1914	64	22	it	it	PRON
ajbmeb-1914	64	23	bridges	bridge	VERB
ajbmeb-1914	64	24	the	the	DET
ajbmeb-1914	64	25	gap	gap	NOUN
ajbmeb-1914	64	26	between	between	ADP
ajbmeb-1914	64	27	departments	department	NOUN
ajbmeb-1914	64	28	and	and	CCONJ
ajbmeb-1914	64	29	shareholders	shareholder	NOUN
ajbmeb-1914	64	30	,	,	PUNCT
ajbmeb-1914	64	31	and	and	CCONJ
ajbmeb-1914	64	32	is	be	AUX
ajbmeb-1914	64	33	widely	widely	ADV
ajbmeb-1914	64	34	considered	consider	VERB
ajbmeb-1914	64	35	an	an	DET
ajbmeb-1914	64	36	essential	essential	ADJ
ajbmeb-1914	64	37	control	control	NOUN
ajbmeb-1914	64	38	tool	tool	NOUN
ajbmeb-1914	64	39	.	.	PUNCT
ajbmeb-1914	65	1	whereas	whereas	SCONJ
ajbmeb-1914	65	2	higher	high	ADJ
ajbmeb-1914	65	3	audit	audit	NOUN
ajbmeb-1914	65	4	quality	quality	NOUN
ajbmeb-1914	65	5	is	be	AUX
ajbmeb-1914	65	6	expected	expect	VERB
ajbmeb-1914	65	7	to	to	PART
ajbmeb-1914	65	8	play	play	VERB
ajbmeb-1914	65	9	a	a	DET
ajbmeb-1914	65	10	moderating	moderate	VERB
ajbmeb-1914	65	11	role	role	NOUN
ajbmeb-1914	65	12	in	in	ADP
ajbmeb-1914	65	13	corporate	corporate	ADJ
ajbmeb-1914	65	14	governance	governance	NOUN
ajbmeb-1914	65	15	.	.	PUNCT
ajbmeb-1914	66	1	view	view	NOUN
ajbmeb-1914	66	2	and	and	CCONJ
ajbmeb-1914	66	3	analyze	analyze	VERB
ajbmeb-1914	66	4	data	datum	NOUN
ajbmeb-1914	66	5	after	after	SCONJ
ajbmeb-1914	66	6	the	the	DET
ajbmeb-1914	66	7	process	process	NOUN
ajbmeb-1914	66	8	of	of	ADP
ajbmeb-1914	66	9	collecting	collect	VERB
ajbmeb-1914	66	10	the	the	DET
ajbmeb-1914	66	11	necessary	necessary	ADJ
ajbmeb-1914	66	12	data	datum	NOUN
ajbmeb-1914	66	13	for	for	ADP
ajbmeb-1914	66	14	the	the	DET
ajbmeb-1914	66	15	study	study	NOUN
ajbmeb-1914	66	16	by	by	ADP
ajbmeb-1914	66	17	its	its	PRON
ajbmeb-1914	66	18	tool	tool	NOUN
ajbmeb-1914	66	19	was	be	AUX
ajbmeb-1914	66	20	completed	complete	VERB
ajbmeb-1914	66	21	,	,	PUNCT
ajbmeb-1914	66	22	it	it	PRON
ajbmeb-1914	66	23	was	be	AUX
ajbmeb-1914	66	24	entered	enter	VERB
ajbmeb-1914	66	25	into	into	ADP
ajbmeb-1914	66	26	the	the	DET
ajbmeb-1914	66	27	computer	computer	NOUN
ajbmeb-1914	66	28	,	,	PUNCT
ajbmeb-1914	66	29	and	and	CCONJ
ajbmeb-1914	66	30	it	it	PRON
ajbmeb-1914	66	31	was	be	AUX
ajbmeb-1914	66	32	analyzed	analyze	VERB
ajbmeb-1914	66	33	using	use	VERB
ajbmeb-1914	66	34	the	the	DET
ajbmeb-1914	66	35	appropriate	appropriate	ADJ
ajbmeb-1914	66	36	statistical	statistical	ADJ
ajbmeb-1914	66	37	methods	method	NOUN
ajbmeb-1914	66	38	as	as	SCONJ
ajbmeb-1914	66	39	follows	follow	VERB
ajbmeb-1914	66	40	:	:	PUNCT
ajbmeb-1914	67	1	adescriptive	adescriptive	ADJ
ajbmeb-1914	67	2	analysis	analysis	NOUN
ajbmeb-1914	67	3	of	of	ADP
ajbmeb-1914	67	4	the	the	DET
ajbmeb-1914	67	5	questions	question	NOUN
ajbmeb-1914	67	6	of	of	ADP
ajbmeb-1914	67	7	the	the	DET
ajbmeb-1914	67	8	questionnaire	questionnaire	NOUN
ajbmeb-1914	67	9	:	:	PUNCT
ajbmeb-1914	67	10	the	the	DET
ajbmeb-1914	67	11	frequencies	frequency	NOUN
ajbmeb-1914	67	12	,	,	PUNCT
ajbmeb-1914	67	13	percentages	percentage	NOUN
ajbmeb-1914	67	14	,	,	PUNCT
ajbmeb-1914	67	15	the	the	DET
ajbmeb-1914	67	16	relative	relative	ADJ
ajbmeb-1914	67	17	importance	importance	NOUN
ajbmeb-1914	67	18	index	index	NOUN
ajbmeb-1914	67	19	,	,	PUNCT
ajbmeb-1914	67	20	as	as	ADV
ajbmeb-1914	67	21	well	well	ADV
ajbmeb-1914	67	22	as	as	ADP
ajbmeb-1914	67	23	the	the	DET
ajbmeb-1914	67	24	arithmetic	arithmetic	ADJ
ajbmeb-1914	67	25	averages	average	NOUN
ajbmeb-1914	67	26	,	,	PUNCT
ajbmeb-1914	67	27	standard	standard	ADJ
ajbmeb-1914	67	28	deviations	deviation	NOUN
ajbmeb-1914	67	29	,	,	PUNCT
ajbmeb-1914	67	30	the	the	DET
ajbmeb-1914	67	31	coefficient	coefficient	NOUN
ajbmeb-1914	67	32	of	of	ADP
ajbmeb-1914	67	33	variation	variation	NOUN
ajbmeb-1914	67	34	and	and	CCONJ
ajbmeb-1914	67	35	the	the	DET
ajbmeb-1914	67	36	direction	direction	NOUN
ajbmeb-1914	67	37	of	of	ADP
ajbmeb-1914	67	38	the	the	DET
ajbmeb-1914	67	39	research	research	NOUN
ajbmeb-1914	67	40	sample	sample	NOUN
ajbmeb-1914	67	41	have	have	AUX
ajbmeb-1914	67	42	been	be	AUX
ajbmeb-1914	67	43	extracted	extract	VERB
ajbmeb-1914	67	44	for	for	ADP
ajbmeb-1914	67	45	all	all	DET
ajbmeb-1914	67	46	paragraphs	paragraph	NOUN
ajbmeb-1914	67	47	of	of	ADP
ajbmeb-1914	67	48	the	the	DET
ajbmeb-1914	67	49	axes	axis	NOUN
ajbmeb-1914	67	50	of	of	ADP
ajbmeb-1914	67	51	the	the	DET
ajbmeb-1914	67	52	questionnaire	questionnaire	NOUN
ajbmeb-1914	67	53	,	,	PUNCT
ajbmeb-1914	67	54	and	and	CCONJ
ajbmeb-1914	67	55	the	the	DET
ajbmeb-1914	67	56	following	follow	VERB
ajbmeb-1914	67	57	tables	table	NOUN
ajbmeb-1914	67	58	show	show	VERB
ajbmeb-1914	67	59	the	the	DET
ajbmeb-1914	67	60	results	result	NOUN
ajbmeb-1914	67	61	that	that	PRON
ajbmeb-1914	67	62	were	be	AUX
ajbmeb-1914	67	63	reached	reach	VERB
ajbmeb-1914	67	64	from	from	ADP
ajbmeb-1914	67	65	the	the	DET
ajbmeb-1914	67	66	point	point	NOUN
ajbmeb-1914	67	67	of	of	ADP
ajbmeb-1914	67	68	view	view	NOUN
ajbmeb-1914	67	69	of	of	ADP
ajbmeb-1914	67	70	the	the	DET
ajbmeb-1914	67	71	study	study	NOUN
ajbmeb-1914	67	72	sample	sample	NOUN
ajbmeb-1914	67	73	members	member	NOUN
ajbmeb-1914	67	74	,	,	PUNCT
ajbmeb-1914	67	75	and	and	CCONJ
ajbmeb-1914	67	76	they	they	PRON
ajbmeb-1914	67	77	were	be	AUX
ajbmeb-1914	67	78	as	as	SCONJ
ajbmeb-1914	67	79	follows	follow	VERB
ajbmeb-1914	67	80	:	:	PUNCT
ajbmeb-1914	67	81	first	first	ADJ
ajbmeb-1914	67	82	frequencies	frequency	NOUN
ajbmeb-1914	67	83	,	,	PUNCT
ajbmeb-1914	67	84	percentages	percentage	NOUN
ajbmeb-1914	67	85	,	,	PUNCT
ajbmeb-1914	67	86	relative	relative	ADJ
ajbmeb-1914	67	87	importance	importance	NOUN
ajbmeb-1914	67	88	index	index	NOUN
ajbmeb-1914	67	89	,	,	PUNCT
ajbmeb-1914	67	90	arithmetic	arithmetic	ADJ
ajbmeb-1914	67	91	averages	average	NOUN
ajbmeb-1914	67	92	,	,	PUNCT
ajbmeb-1914	67	93	standard	standard	ADJ
ajbmeb-1914	67	94	deviations	deviation	NOUN
ajbmeb-1914	67	95	,	,	PUNCT
ajbmeb-1914	67	96	coefficient	coefficient	NOUN
ajbmeb-1914	67	97	of	of	ADP
ajbmeb-1914	67	98	variation	variation	NOUN
ajbmeb-1914	67	99	,	,	PUNCT
ajbmeb-1914	67	100	and	and	CCONJ
ajbmeb-1914	67	101	the	the	DET
ajbmeb-1914	67	102	direction	direction	NOUN
ajbmeb-1914	67	103	of	of	ADP
ajbmeb-1914	67	104	the	the	DET
ajbmeb-1914	67	105	research	research	NOUN
ajbmeb-1914	67	106	sample	sample	NOUN
ajbmeb-1914	67	107	for	for	ADP
ajbmeb-1914	67	108	the	the	DET
ajbmeb-1914	67	109	paragraphs	paragraph	NOUN
ajbmeb-1914	67	110	of	of	ADP
ajbmeb-1914	67	111	the	the	DET
ajbmeb-1914	67	112	first	first	ADJ
ajbmeb-1914	67	113	axis	axis	ADJ
ajbmeb-1914	67	114	american	american	ADJ
ajbmeb-1914	67	115	journal	journal	PROPN
ajbmeb-1914	67	116	of	of	ADP
ajbmeb-1914	67	117	business	business	NOUN
ajbmeb-1914	67	118	management	management	NOUN
ajbmeb-1914	67	119	,	,	PUNCT
ajbmeb-1914	67	120	economics	economic	NOUN
ajbmeb-1914	67	121	and	and	CCONJ
ajbmeb-1914	67	122	banking	banking	NOUN
ajbmeb-1914	67	123	volume	volume	NOUN
ajbmeb-1914	67	124	22	22	NUM
ajbmeb-1914	67	125	march	march	PROPN
ajbmeb-1914	67	126	2024	2024	NUM
ajbmeb-1914	67	127	p	p	NOUN
ajbmeb-1914	67	128	a	a	DET
ajbmeb-1914	67	129	g	g	NOUN
ajbmeb-1914	67	130	e	e	NOUN
ajbmeb-1914	67	131	|	|	NOUN
ajbmeb-1914	67	132	88	88	NUM
ajbmeb-1914	67	133	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	67	134	(	(	PUNCT
ajbmeb-1914	67	135	banks	bank	NOUN
ajbmeb-1914	67	136	'	'	PART
ajbmeb-1914	67	137	commitment	commitment	NOUN
ajbmeb-1914	67	138	to	to	ADP
ajbmeb-1914	67	139	regulatory	regulatory	ADJ
ajbmeb-1914	67	140	procedures	procedure	NOUN
ajbmeb-1914	67	141	for	for	ADP
ajbmeb-1914	67	142	governance	governance	NOUN
ajbmeb-1914	67	143	and	and	CCONJ
ajbmeb-1914	67	144	their	their	PRON
ajbmeb-1914	67	145	achievement	achievement	NOUN
ajbmeb-1914	67	146	of	of	ADP
ajbmeb-1914	67	147	the	the	DET
ajbmeb-1914	67	148	greatest	great	ADJ
ajbmeb-1914	67	149	degree	degree	NOUN
ajbmeb-1914	67	150	of	of	ADP
ajbmeb-1914	67	151	disclosure	disclosure	NOUN
ajbmeb-1914	67	152	and	and	CCONJ
ajbmeb-1914	67	153	transparency	transparency	NOUN
ajbmeb-1914	67	154	)	)	PUNCT
ajbmeb-1914	67	155	.	.	PUNCT
ajbmeb-1914	68	1	the	the	DET
ajbmeb-1914	68	2	results	result	NOUN
ajbmeb-1914	68	3	were	be	AUX
ajbmeb-1914	68	4	as	as	ADP
ajbmeb-1914	68	5	shown	show	VERB
ajbmeb-1914	68	6	in	in	ADP
ajbmeb-1914	68	7	the	the	DET
ajbmeb-1914	68	8	tables	table	NOUN
ajbmeb-1914	68	9	as	as	SCONJ
ajbmeb-1914	68	10	follows	follow	VERB
ajbmeb-1914	68	11	:	:	PUNCT
ajbmeb-1914	68	12	table	table	NOUN
ajbmeb-1914	68	13	(	(	PUNCT
ajbmeb-1914	68	14	11	11	NUM
ajbmeb-1914	68	15	)	)	PUNCT
ajbmeb-1914	68	16	frequencies	frequency	NOUN
ajbmeb-1914	68	17	,	,	PUNCT
ajbmeb-1914	68	18	percentages	percentage	NOUN
ajbmeb-1914	68	19	,	,	PUNCT
ajbmeb-1914	68	20	and	and	CCONJ
ajbmeb-1914	68	21	index	index	NOUN
ajbmeb-1914	68	22	of	of	ADP
ajbmeb-1914	68	23	relative	relative	ADJ
ajbmeb-1914	68	24	importance	importance	NOUN
ajbmeb-1914	68	25	of	of	ADP
ajbmeb-1914	68	26	the	the	DET
ajbmeb-1914	68	27	paragraphs	paragraph	NOUN
ajbmeb-1914	68	28	of	of	ADP
ajbmeb-1914	68	29	the	the	DET
ajbmeb-1914	68	30	first	first	ADJ
ajbmeb-1914	68	31	axis	axis	NOUN
ajbmeb-1914	68	32	from	from	ADP
ajbmeb-1914	68	33	the	the	DET
ajbmeb-1914	68	34	table	table	NOUN
ajbmeb-1914	68	35	(	(	PUNCT
ajbmeb-1914	68	36	11	11	NUM
ajbmeb-1914	68	37	)	)	PUNCT
ajbmeb-1914	68	38	above	above	ADV
ajbmeb-1914	68	39	,	,	PUNCT
ajbmeb-1914	68	40	we	we	PRON
ajbmeb-1914	68	41	note	note	VERB
ajbmeb-1914	68	42	that	that	SCONJ
ajbmeb-1914	68	43	(	(	PUNCT
ajbmeb-1914	68	44	16	16	NUM
ajbmeb-1914	68	45	%	%	NOUN
ajbmeb-1914	68	46	)	)	PUNCT
ajbmeb-1914	68	47	of	of	ADP
ajbmeb-1914	68	48	the	the	DET
ajbmeb-1914	68	49	research	research	NOUN
ajbmeb-1914	68	50	sample	sample	NOUN
ajbmeb-1914	68	51	had	have	VERB
ajbmeb-1914	68	52	their	their	PRON
ajbmeb-1914	68	53	opinions	opinion	NOUN
ajbmeb-1914	68	54	that	that	SCONJ
ajbmeb-1914	68	55	the	the	DET
ajbmeb-1914	68	56	paragraphs	paragraph	NOUN
ajbmeb-1914	68	57	of	of	ADP
ajbmeb-1914	68	58	the	the	DET
ajbmeb-1914	68	59	first	first	ADJ
ajbmeb-1914	68	60	axis	axis	NOUN
ajbmeb-1914	68	61	agreed	agree	VERB
ajbmeb-1914	68	62	strongly	strongly	ADV
ajbmeb-1914	68	63	,	,	PUNCT
ajbmeb-1914	68	64	and	and	CCONJ
ajbmeb-1914	68	65	that	that	SCONJ
ajbmeb-1914	68	66	the	the	DET
ajbmeb-1914	68	67	percentage	percentage	NOUN
ajbmeb-1914	68	68	of	of	ADP
ajbmeb-1914	68	69	(	(	PUNCT
ajbmeb-1914	68	70	38	38	NUM
ajbmeb-1914	68	71	%	%	NOUN
ajbmeb-1914	68	72	)	)	PUNCT
ajbmeb-1914	68	73	of	of	ADP
ajbmeb-1914	68	74	the	the	DET
ajbmeb-1914	68	75	research	research	NOUN
ajbmeb-1914	68	76	sample	sample	NOUN
ajbmeb-1914	68	77	was	be	AUX
ajbmeb-1914	68	78	their	their	PRON
ajbmeb-1914	68	79	opinions	opinion	NOUN
ajbmeb-1914	68	80	that	that	SCONJ
ajbmeb-1914	68	81	the	the	DET
ajbmeb-1914	68	82	paragraphs	paragraph	NOUN
ajbmeb-1914	68	83	of	of	ADP
ajbmeb-1914	68	84	the	the	DET
ajbmeb-1914	68	85	first	first	ADJ
ajbmeb-1914	68	86	axis	axis	NOUN
ajbmeb-1914	68	87	agreed	agree	VERB
ajbmeb-1914	68	88	,	,	PUNCT
ajbmeb-1914	68	89	and	and	CCONJ
ajbmeb-1914	68	90	that	that	SCONJ
ajbmeb-1914	68	91	the	the	DET
ajbmeb-1914	68	92	percentage	percentage	NOUN
ajbmeb-1914	68	93	of	of	ADP
ajbmeb-1914	68	94	(	(	PUNCT
ajbmeb-1914	68	95	29	29	NUM
ajbmeb-1914	68	96	%	%	NOUN
ajbmeb-1914	68	97	)	)	PUNCT
ajbmeb-1914	68	98	of	of	ADP
ajbmeb-1914	68	99	the	the	DET
ajbmeb-1914	68	100	sample	sample	NOUN
ajbmeb-1914	68	101	the	the	DET
ajbmeb-1914	68	102	research	research	NOUN
ajbmeb-1914	68	103	was	be	AUX
ajbmeb-1914	68	104	their	their	PRON
ajbmeb-1914	68	105	opinions	opinion	NOUN
ajbmeb-1914	68	106	that	that	SCONJ
ajbmeb-1914	68	107	the	the	DET
ajbmeb-1914	68	108	paragraphs	paragraph	NOUN
ajbmeb-1914	68	109	of	of	ADP
ajbmeb-1914	68	110	the	the	DET
ajbmeb-1914	68	111	first	first	ADJ
ajbmeb-1914	68	112	axis	axis	NOUN
ajbmeb-1914	68	113	were	be	AUX
ajbmeb-1914	68	114	neutral	neutral	ADJ
ajbmeb-1914	68	115	,	,	PUNCT
ajbmeb-1914	68	116	and	and	CCONJ
ajbmeb-1914	68	117	that	that	SCONJ
ajbmeb-1914	68	118	(	(	PUNCT
ajbmeb-1914	68	119	15	15	NUM
ajbmeb-1914	68	120	%	%	NOUN
ajbmeb-1914	68	121	)	)	PUNCT
ajbmeb-1914	68	122	of	of	ADP
ajbmeb-1914	68	123	the	the	DET
ajbmeb-1914	68	124	research	research	NOUN
ajbmeb-1914	68	125	sample	sample	NOUN
ajbmeb-1914	68	126	were	be	AUX
ajbmeb-1914	68	127	their	their	PRON
ajbmeb-1914	68	128	opinions	opinion	NOUN
ajbmeb-1914	68	129	that	that	SCONJ
ajbmeb-1914	68	130	the	the	DET
ajbmeb-1914	68	131	paragraphs	paragraph	NOUN
ajbmeb-1914	68	132	of	of	ADP
ajbmeb-1914	68	133	the	the	DET
ajbmeb-1914	68	134	first	first	ADJ
ajbmeb-1914	68	135	axis	axis	NOUN
ajbmeb-1914	68	136	did	do	AUX
ajbmeb-1914	68	137	not	not	PART
ajbmeb-1914	68	138	agree	agree	VERB
ajbmeb-1914	68	139	,	,	PUNCT
ajbmeb-1914	68	140	and	and	CCONJ
ajbmeb-1914	68	141	that	that	SCONJ
ajbmeb-1914	68	142	the	the	DET
ajbmeb-1914	68	143	percentage	percentage	NOUN
ajbmeb-1914	68	144	(	(	PUNCT
ajbmeb-1914	68	145	2	2	NUM
ajbmeb-1914	68	146	%	%	NOUN
ajbmeb-1914	68	147	)	)	PUNCT
ajbmeb-1914	68	148	of	of	ADP
ajbmeb-1914	68	149	the	the	DET
ajbmeb-1914	68	150	research	research	NOUN
ajbmeb-1914	68	151	sample	sample	NOUN
ajbmeb-1914	68	152	was	be	AUX
ajbmeb-1914	68	153	their	their	PRON
ajbmeb-1914	68	154	opinions	opinion	NOUN
ajbmeb-1914	68	155	that	that	SCONJ
ajbmeb-1914	68	156	the	the	DET
ajbmeb-1914	68	157	paragraphs	paragraph	NOUN
ajbmeb-1914	68	158	of	of	ADP
ajbmeb-1914	68	159	the	the	DET
ajbmeb-1914	68	160	first	first	ADJ
ajbmeb-1914	68	161	axis	axis	NOUN
ajbmeb-1914	68	162	did	do	AUX
ajbmeb-1914	68	163	not	not	PART
ajbmeb-1914	68	164	agree	agree	VERB
ajbmeb-1914	68	165	strongly	strongly	ADV
ajbmeb-1914	68	166	.	.	PUNCT
ajbmeb-1914	69	1	we	we	PRON
ajbmeb-1914	69	2	note	note	VERB
ajbmeb-1914	69	3	through	through	ADP
ajbmeb-1914	69	4	the	the	DET
ajbmeb-1914	69	5	relative	relative	ADJ
ajbmeb-1914	69	6	importance	importance	NOUN
ajbmeb-1914	69	7	index	index	NOUN
ajbmeb-1914	69	8	that	that	SCONJ
ajbmeb-1914	69	9	most	most	ADJ
ajbmeb-1914	69	10	of	of	ADP
ajbmeb-1914	69	11	the	the	DET
ajbmeb-1914	69	12	paragraphs	paragraph	NOUN
ajbmeb-1914	69	13	of	of	ADP
ajbmeb-1914	69	14	the	the	DET
ajbmeb-1914	69	15	axis	axis	NOUN
ajbmeb-1914	69	16	are	be	AUX
ajbmeb-1914	69	17	influential	influential	ADJ
ajbmeb-1914	69	18	,	,	PUNCT
ajbmeb-1914	69	19	and	and	CCONJ
ajbmeb-1914	69	20	the	the	DET
ajbmeb-1914	69	21	most	most	ADV
ajbmeb-1914	69	22	prominent	prominent	ADJ
ajbmeb-1914	69	23	of	of	ADP
ajbmeb-1914	69	24	the	the	DET
ajbmeb-1914	69	25	first	first	ADJ
ajbmeb-1914	69	26	three	three	NUM
ajbmeb-1914	69	27	paragraphs	paragraph	NOUN
ajbmeb-1914	69	28	that	that	PRON
ajbmeb-1914	69	29	have	have	VERB
ajbmeb-1914	69	30	a	a	DET
ajbmeb-1914	69	31	level	level	NOUN
ajbmeb-1914	69	32	of	of	ADP
ajbmeb-1914	69	33	importance	importance	NOUN
ajbmeb-1914	69	34	more	more	ADJ
ajbmeb-1914	69	35	than	than	SCONJ
ajbmeb-1914	69	36	others	other	NOUN
ajbmeb-1914	69	37	are	be	AUX
ajbmeb-1914	69	38	1the	1the	NUM
ajbmeb-1914	69	39	fifth	fifth	ADJ
ajbmeb-1914	69	40	paragraph	paragraph	NOUN
ajbmeb-1914	69	41	(	(	PUNCT
ajbmeb-1914	69	42	banks	bank	NOUN
ajbmeb-1914	69	43	take	take	VERB
ajbmeb-1914	69	44	into	into	ADP
ajbmeb-1914	69	45	account	account	NOUN
ajbmeb-1914	69	46	the	the	DET
ajbmeb-1914	69	47	adequate	adequate	ADJ
ajbmeb-1914	69	48	and	and	CCONJ
ajbmeb-1914	69	49	fair	fair	ADJ
ajbmeb-1914	69	50	disclosure	disclosure	NOUN
ajbmeb-1914	69	51	of	of	ADP
ajbmeb-1914	69	52	the	the	DET
ajbmeb-1914	69	53	financial	financial	ADJ
ajbmeb-1914	69	54	data	datum	NOUN
ajbmeb-1914	69	55	needed	need	VERB
ajbmeb-1914	69	56	for	for	ADP
ajbmeb-1914	69	57	investors	investor	NOUN
ajbmeb-1914	69	58	)	)	PUNCT
ajbmeb-1914	69	59	,	,	PUNCT
ajbmeb-1914	69	60	as	as	SCONJ
ajbmeb-1914	69	61	it	it	PRON
ajbmeb-1914	69	62	has	have	VERB
ajbmeb-1914	69	63	the	the	DET
ajbmeb-1914	69	64	highest	high	ADJ
ajbmeb-1914	69	65	relative	relative	ADJ
ajbmeb-1914	69	66	importance	importance	NOUN
ajbmeb-1914	69	67	(	(	PUNCT
ajbmeb-1914	69	68	72.6	72.6	NUM
ajbmeb-1914	69	69	)	)	PUNCT
ajbmeb-1914	69	70	.	.	PUNCT
ajbmeb-1914	70	1	t	t	PROPN
ajbmeb-1914	70	2	the	the	DET
ajbmeb-1914	70	3	first	first	ADJ
ajbmeb-1914	70	4	axis	axis	NOUN
ajbmeb-1914	70	5	strongly	strongly	ADV
ajbmeb-1914	70	6	disagree	disagree	VERB
ajbmeb-1914	70	7	not	not	PART
ajbmeb-1914	70	8	agree	agree	VERB
ajbmeb-1914	70	9	neutral	neutral	ADJ
ajbmeb-1914	70	10	ok	ok	ADV
ajbmeb-1914	70	11	strongly	strongly	ADV
ajbmeb-1914	70	12	agree	agree	VERB
ajbmeb-1914	70	13	the	the	DET
ajbmeb-1914	70	14	relative	relative	ADJ
ajbmeb-1914	70	15	importanc	importanc	PROPN
ajbmeb-1914	70	16	e	e	PROPN
ajbmeb-1914	70	17	index	index	NOUN
ajbmeb-1914	70	18	repetition	repetition	NOUN
ajbmeb-1914	70	19	%	%	NOUN
ajbmeb-1914	70	20	repetition	repetition	NOUN
ajbmeb-1914	70	21	%	%	NOUN
ajbmeb-1914	70	22	repetition	repetition	NOUN
ajbmeb-1914	70	23	%	%	NOUN
ajbmeb-1914	70	24	repetition	repetition	NOUN
ajbmeb-1914	70	25	%	%	NOUN
ajbmeb-1914	70	26	repetition	repetition	NOUN
ajbmeb-1914	70	27	%	%	NOUN
ajbmeb-1914	70	28	1	1	NUM
ajbmeb-1914	70	29	banks	bank	NOUN
ajbmeb-1914	70	30	disclose	disclose	VERB
ajbmeb-1914	70	31	important	important	ADJ
ajbmeb-1914	70	32	information	information	NOUN
ajbmeb-1914	70	33	in	in	ADP
ajbmeb-1914	70	34	a	a	DET
ajbmeb-1914	70	35	fair	fair	ADJ
ajbmeb-1914	70	36	,	,	PUNCT
ajbmeb-1914	70	37	impartial	impartial	ADJ
ajbmeb-1914	70	38	and	and	CCONJ
ajbmeb-1914	70	39	honest	honest	ADJ
ajbmeb-1914	70	40	manner	manner	NOUN
ajbmeb-1914	70	41	.	.	PUNCT
ajbmeb-1914	71	1	4	4	NUM
ajbmeb-1914	71	2	2.4	2.4	NUM
ajbmeb-1914	71	3	22	22	NUM
ajbmeb-1914	71	4	13.1	13.1	NUM
ajbmeb-1914	71	5	53	53	NUM
ajbmeb-1914	71	6	31.5	31.5	NUM
ajbmeb-1914	71	7	64	64	NUM
ajbmeb-1914	71	8	38.1	38.1	NUM
ajbmeb-1914	71	9	25	25	NUM
ajbmeb-1914	71	10	14.9	14.9	NUM
ajbmeb-1914	71	11	70.0	70.0	NUM
ajbmeb-1914	71	12	2	2	NUM
ajbmeb-1914	71	13	banks	bank	NOUN
ajbmeb-1914	71	14	disclose	disclose	VERB
ajbmeb-1914	71	15	the	the	DET
ajbmeb-1914	71	16	expected	expect	VERB
ajbmeb-1914	71	17	donerisks	donerisk	NOUN
ajbmeb-1914	71	18	,	,	PUNCT
ajbmeb-1914	71	19	and	and	CCONJ
ajbmeb-1914	71	20	they	they	PRON
ajbmeb-1914	71	21	must	must	AUX
ajbmeb-1914	71	22	be	be	AUX
ajbmeb-1914	71	23	objectively	objectively	ADV
ajbmeb-1914	71	24	and	and	CCONJ
ajbmeb-1914	71	25	transparently	transparently	ADV
ajbmeb-1914	71	26	2	2	NUM
ajbmeb-1914	71	27	1.2	1.2	NUM
ajbmeb-1914	71	28	27	27	NUM
ajbmeb-1914	71	29	16.1	16.1	NUM
ajbmeb-1914	71	30	44	44	NUM
ajbmeb-1914	71	31	26.2	26.2	NUM
ajbmeb-1914	71	32	66	66	NUM
ajbmeb-1914	71	33	39.3	39.3	NUM
ajbmeb-1914	71	34	29	29	NUM
ajbmeb-1914	71	35	17.3	17.3	NUM
ajbmeb-1914	71	36	71.1	71.1	NUM
ajbmeb-1914	71	37	3	3	NUM
ajbmeb-1914	71	38	banks	bank	NOUN
ajbmeb-1914	71	39	disclose	disclose	VERB
ajbmeb-1914	71	40	important	important	ADJ
ajbmeb-1914	71	41	information	information	NOUN
ajbmeb-1914	71	42	in	in	ADP
ajbmeb-1914	71	43	a	a	DET
ajbmeb-1914	71	44	timely	timely	ADJ
ajbmeb-1914	71	45	manner	manner	NOUN
ajbmeb-1914	71	46	without	without	ADP
ajbmeb-1914	71	47	delay	delay	NOUN
ajbmeb-1914	71	48	6	6	NUM
ajbmeb-1914	71	49	3.6	3.6	NUM
ajbmeb-1914	71	50	29	29	NUM
ajbmeb-1914	71	51	17.3	17.3	NUM
ajbmeb-1914	71	52	51	51	NUM
ajbmeb-1914	71	53	30.4	30.4	NUM
ajbmeb-1914	71	54	57	57	NUM
ajbmeb-1914	71	55	33.9	33.9	NUM
ajbmeb-1914	71	56	25	25	NUM
ajbmeb-1914	71	57	14.9	14.9	NUM
ajbmeb-1914	71	58	67.9	67.9	NUM
ajbmeb-1914	71	59	4	4	NUM
ajbmeb-1914	71	60	banks	bank	NOUN
ajbmeb-1914	71	61	disclose	disclose	VERB
ajbmeb-1914	71	62	their	their	PRON
ajbmeb-1914	71	63	future	future	ADJ
ajbmeb-1914	71	64	financial	financial	ADJ
ajbmeb-1914	71	65	plans	plan	NOUN
ajbmeb-1914	71	66	and	and	CCONJ
ajbmeb-1914	71	67	the	the	DET
ajbmeb-1914	71	68	financial	financial	ADJ
ajbmeb-1914	71	69	statements	statement	NOUN
ajbmeb-1914	71	70	are	be	AUX
ajbmeb-1914	71	71	presented	present	VERB
ajbmeb-1914	71	72	in	in	ADP
ajbmeb-1914	71	73	a	a	DET
ajbmeb-1914	71	74	way	way	NOUN
ajbmeb-1914	71	75	that	that	PRON
ajbmeb-1914	71	76	facilitates	facilitate	VERB
ajbmeb-1914	71	77	the	the	DET
ajbmeb-1914	71	78	process	process	NOUN
ajbmeb-1914	71	79	of	of	ADP
ajbmeb-1914	71	80	financial	financial	ADJ
ajbmeb-1914	71	81	analysis	analysis	NOUN
ajbmeb-1914	71	82	3	3	NUM
ajbmeb-1914	71	83	1.8	1.8	NUM
ajbmeb-1914	71	84	24	24	NUM
ajbmeb-1914	71	85	14.3	14.3	NUM
ajbmeb-1914	71	86	45	45	NUM
ajbmeb-1914	71	87	26.8	26.8	NUM
ajbmeb-1914	71	88	76	76	NUM
ajbmeb-1914	71	89	45.2	45.2	NUM
ajbmeb-1914	71	90	20	20	NUM
ajbmeb-1914	71	91	11.9	11.9	NUM
ajbmeb-1914	71	92	70.2	70.2	NUM
ajbmeb-1914	71	93	5	5	NUM
ajbmeb-1914	71	94	banks	bank	NOUN
ajbmeb-1914	71	95	take	take	VERB
ajbmeb-1914	71	96	into	into	ADP
ajbmeb-1914	71	97	account	account	NOUN
ajbmeb-1914	71	98	the	the	DET
ajbmeb-1914	71	99	adequate	adequate	ADJ
ajbmeb-1914	71	100	and	and	CCONJ
ajbmeb-1914	71	101	fair	fair	ADJ
ajbmeb-1914	71	102	disclosure	disclosure	NOUN
ajbmeb-1914	71	103	of	of	ADP
ajbmeb-1914	71	104	the	the	DET
ajbmeb-1914	71	105	financial	financial	ADJ
ajbmeb-1914	71	106	data	datum	NOUN
ajbmeb-1914	71	107	necessary	necessary	ADJ
ajbmeb-1914	71	108	for	for	ADP
ajbmeb-1914	71	109	investors	investor	NOUN
ajbmeb-1914	71	110	1	1	NUM
ajbmeb-1914	71	111	0.6	0.6	NUM
ajbmeb-1914	71	112	21	21	NUM
ajbmeb-1914	71	113	12.5	12.5	NUM
ajbmeb-1914	71	114	40	40	NUM
ajbmeb-1914	71	115	23.8	23.8	NUM
ajbmeb-1914	71	116	83	83	NUM
ajbmeb-1914	71	117	49.4	49.4	NUM
ajbmeb-1914	71	118	23	23	NUM
ajbmeb-1914	71	119	13.7	13.7	NUM
ajbmeb-1914	71	120	72.6	72.6	NUM
ajbmeb-1914	71	121	6	6	NUM
ajbmeb-1914	71	122	disclosurea	disclosurea	NOUN
ajbmeb-1914	71	123	culture	culture	NOUN
ajbmeb-1914	71	124	of	of	ADP
ajbmeb-1914	71	125	support	support	NOUN
ajbmeb-1914	71	126	and	and	CCONJ
ajbmeb-1914	71	127	transparency	transparency	NOUN
ajbmeb-1914	71	128	about	about	ADP
ajbmeb-1914	71	129	the	the	DET
ajbmeb-1914	71	130	risks	risk	NOUN
ajbmeb-1914	71	131	and	and	CCONJ
ajbmeb-1914	71	132	threats	threat	NOUN
ajbmeb-1914	71	133	they	they	PRON
ajbmeb-1914	71	134	face	face	VERB
ajbmeb-1914	71	135	and	and	CCONJ
ajbmeb-1914	71	136	enable	enable	VERB
ajbmeb-1914	71	137	them	they	PRON
ajbmeb-1914	71	138	to	to	PART
ajbmeb-1914	71	139	express	express	VERB
ajbmeb-1914	71	140	concerns	concern	NOUN
ajbmeb-1914	71	141	.	.	PUNCT
ajbmeb-1914	72	1	2	2	NUM
ajbmeb-1914	72	2	1.2	1.2	NUM
ajbmeb-1914	72	3	24	24	NUM
ajbmeb-1914	72	4	14.3	14.3	NUM
ajbmeb-1914	72	5	66	66	NUM
ajbmeb-1914	72	6	39.3	39.3	NUM
ajbmeb-1914	72	7	58	58	NUM
ajbmeb-1914	72	8	34.5	34.5	NUM
ajbmeb-1914	72	9	18	18	NUM
ajbmeb-1914	72	10	10.7	10.7	NUM
ajbmeb-1914	72	11	67.8	67.8	NUM
ajbmeb-1914	72	12	7	7	NUM
ajbmeb-1914	72	13	plans	plan	NOUN
ajbmeb-1914	72	14	related	relate	VERB
ajbmeb-1914	72	15	to	to	ADP
ajbmeb-1914	72	16	recruitment	recruitment	NOUN
ajbmeb-1914	72	17	,	,	PUNCT
ajbmeb-1914	72	18	recruitment	recruitment	NOUN
ajbmeb-1914	72	19	and	and	CCONJ
ajbmeb-1914	72	20	development	development	NOUN
ajbmeb-1914	72	21	of	of	ADP
ajbmeb-1914	72	22	human	human	ADJ
ajbmeb-1914	72	23	resources	resource	NOUN
ajbmeb-1914	72	24	are	be	AUX
ajbmeb-1914	72	25	made	make	VERB
ajbmeb-1914	72	26	public	public	ADJ
ajbmeb-1914	72	27	to	to	ADP
ajbmeb-1914	72	28	all	all	PRON
ajbmeb-1914	72	29	,	,	PUNCT
ajbmeb-1914	72	30	as	as	SCONJ
ajbmeb-1914	72	31	they	they	PRON
ajbmeb-1914	72	32	increase	increase	VERB
ajbmeb-1914	72	33	the	the	DET
ajbmeb-1914	72	34	value	value	NOUN
ajbmeb-1914	72	35	of	of	ADP
ajbmeb-1914	72	36	justice	justice	NOUN
ajbmeb-1914	72	37	and	and	CCONJ
ajbmeb-1914	72	38	transparency	transparency	NOUN
ajbmeb-1914	72	39	10	10	NUM
ajbmeb-1914	72	40	6.0	6.0	NUM
ajbmeb-1914	72	41	30	30	NUM
ajbmeb-1914	72	42	17.9	17.9	NUM
ajbmeb-1914	72	43	46	46	NUM
ajbmeb-1914	72	44	27.4	27.4	NUM
ajbmeb-1914	72	45	46	46	NUM
ajbmeb-1914	72	46	27.4	27.4	NUM
ajbmeb-1914	72	47	36	36	NUM
ajbmeb-1914	72	48	21.4	21.4	NUM
ajbmeb-1914	72	49	68.1	68.1	NUM
ajbmeb-1914	72	50	total	total	NOUN
ajbmeb-1914	72	51	28	28	NUM
ajbmeb-1914	72	52	2	2	NUM
ajbmeb-1914	72	53	177	177	NUM
ajbmeb-1914	72	54	15th	15th	ADJ
ajbmeb-1914	72	55	345	345	NUM
ajbmeb-1914	72	56	29	29	NUM
ajbmeb-1914	72	57	450	450	NUM
ajbmeb-1914	72	58	38	38	NUM
ajbmeb-1914	72	59	176	176	NUM
ajbmeb-1914	72	60	1	1	NUM
ajbmeb-1914	72	61	6	6	NUM
ajbmeb-1914	72	62	70	70	NUM
ajbmeb-1914	72	63	american	american	ADJ
ajbmeb-1914	72	64	journal	journal	PROPN
ajbmeb-1914	72	65	of	of	ADP
ajbmeb-1914	72	66	business	business	NOUN
ajbmeb-1914	72	67	management	management	NOUN
ajbmeb-1914	72	68	,	,	PUNCT
ajbmeb-1914	72	69	economics	economic	NOUN
ajbmeb-1914	72	70	and	and	CCONJ
ajbmeb-1914	72	71	banking	banking	NOUN
ajbmeb-1914	72	72	volume	volume	NOUN
ajbmeb-1914	72	73	22	22	NUM
ajbmeb-1914	72	74	march	march	PROPN
ajbmeb-1914	72	75	2024	2024	NUM
ajbmeb-1914	72	76	p	p	NOUN
ajbmeb-1914	72	77	a	a	DET
ajbmeb-1914	72	78	g	g	NOUN
ajbmeb-1914	72	79	e	e	PROPN
ajbmeb-1914	73	1	|	|	ADV
ajbmeb-1914	73	2	89	89	NUM
ajbmeb-1914	73	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	73	4	2the	2the	PRON
ajbmeb-1914	73	5	second	second	ADJ
ajbmeb-1914	73	6	paragraph	paragraph	NOUN
ajbmeb-1914	73	7	(	(	PUNCT
ajbmeb-1914	73	8	banks	bank	NOUN
ajbmeb-1914	73	9	disclose	disclose	VERB
ajbmeb-1914	73	10	the	the	DET
ajbmeb-1914	73	11	expected	expect	VERB
ajbmeb-1914	73	12	risks	risk	NOUN
ajbmeb-1914	73	13	and	and	CCONJ
ajbmeb-1914	73	14	it	it	PRON
ajbmeb-1914	73	15	must	must	AUX
ajbmeb-1914	73	16	be	be	AUX
ajbmeb-1914	73	17	done	do	VERB
ajbmeb-1914	73	18	objectively	objectively	ADV
ajbmeb-1914	73	19	and	and	CCONJ
ajbmeb-1914	73	20	transparently	transparently	ADV
ajbmeb-1914	73	21	.	.	PUNCT
ajbmeb-1914	73	22	)	)	PUNCT
ajbmeb-1914	74	1	as	as	SCONJ
ajbmeb-1914	74	2	it	it	PRON
ajbmeb-1914	74	3	has	have	VERB
ajbmeb-1914	74	4	relative	relative	ADJ
ajbmeb-1914	74	5	importance	importance	NOUN
ajbmeb-1914	74	6	(	(	PUNCT
ajbmeb-1914	74	7	71.1	71.1	NUM
ajbmeb-1914	74	8	)	)	PUNCT
ajbmeb-1914	74	9	.	.	PUNCT
ajbmeb-1914	75	1	3fourth	3fourth	NUM
ajbmeb-1914	75	2	paragraph	paragraph	NOUN
ajbmeb-1914	75	3	(	(	PUNCT
ajbmeb-1914	75	4	banks	bank	NOUN
ajbmeb-1914	75	5	disclose	disclose	VERB
ajbmeb-1914	75	6	their	their	PRON
ajbmeb-1914	75	7	future	future	ADJ
ajbmeb-1914	75	8	financial	financial	ADJ
ajbmeb-1914	75	9	plans	plan	NOUN
ajbmeb-1914	75	10	,	,	PUNCT
ajbmeb-1914	75	11	and	and	CCONJ
ajbmeb-1914	75	12	the	the	DET
ajbmeb-1914	75	13	financial	financial	ADJ
ajbmeb-1914	75	14	statements	statement	NOUN
ajbmeb-1914	75	15	are	be	AUX
ajbmeb-1914	75	16	presented	present	VERB
ajbmeb-1914	75	17	in	in	ADP
ajbmeb-1914	75	18	a	a	DET
ajbmeb-1914	75	19	way	way	NOUN
ajbmeb-1914	75	20	that	that	PRON
ajbmeb-1914	75	21	facilitates	facilitate	VERB
ajbmeb-1914	75	22	the	the	DET
ajbmeb-1914	75	23	process	process	NOUN
ajbmeb-1914	75	24	of	of	ADP
ajbmeb-1914	75	25	financial	financial	ADJ
ajbmeb-1914	75	26	analysis	analysis	NOUN
ajbmeb-1914	75	27	.	.	PUNCT
ajbmeb-1914	75	28	)	)	PUNCT
ajbmeb-1914	76	1	it	it	PRON
ajbmeb-1914	76	2	has	have	VERB
ajbmeb-1914	76	3	relative	relative	ADJ
ajbmeb-1914	76	4	importance	importance	NOUN
ajbmeb-1914	76	5	(	(	PUNCT
ajbmeb-1914	76	6	70.2	70.2	NUM
ajbmeb-1914	76	7	)	)	PUNCT
ajbmeb-1914	76	8	.	.	PUNCT
ajbmeb-1914	77	1	while	while	SCONJ
ajbmeb-1914	77	2	the	the	DET
ajbmeb-1914	77	3	paragraph	paragraph	NOUN
ajbmeb-1914	77	4	that	that	PRON
ajbmeb-1914	77	5	has	have	VERB
ajbmeb-1914	77	6	the	the	DET
ajbmeb-1914	77	7	least	least	ADJ
ajbmeb-1914	77	8	relative	relative	ADJ
ajbmeb-1914	77	9	importance	importance	NOUN
ajbmeb-1914	77	10	among	among	ADP
ajbmeb-1914	77	11	the	the	DET
ajbmeb-1914	77	12	paragraphs	paragraph	NOUN
ajbmeb-1914	77	13	is	be	AUX
ajbmeb-1914	77	14	the	the	DET
ajbmeb-1914	77	15	sixth	sixth	ADJ
ajbmeb-1914	77	16	paragraph	paragraph	NOUN
ajbmeb-1914	77	17	(	(	PUNCT
ajbmeb-1914	77	18	banks	bank	NOUN
ajbmeb-1914	77	19	support	support	VERB
ajbmeb-1914	77	20	a	a	DET
ajbmeb-1914	77	21	culture	culture	NOUN
ajbmeb-1914	77	22	of	of	ADP
ajbmeb-1914	77	23	disclosure	disclosure	NOUN
ajbmeb-1914	77	24	and	and	CCONJ
ajbmeb-1914	77	25	transparency	transparency	NOUN
ajbmeb-1914	77	26	about	about	ADP
ajbmeb-1914	77	27	the	the	DET
ajbmeb-1914	77	28	risks	risk	NOUN
ajbmeb-1914	77	29	and	and	CCONJ
ajbmeb-1914	77	30	threats	threat	NOUN
ajbmeb-1914	77	31	they	they	PRON
ajbmeb-1914	77	32	face	face	VERB
ajbmeb-1914	77	33	and	and	CCONJ
ajbmeb-1914	77	34	enable	enable	VERB
ajbmeb-1914	77	35	them	they	PRON
ajbmeb-1914	77	36	to	to	PART
ajbmeb-1914	77	37	express	express	VERB
ajbmeb-1914	77	38	concerns	concern	NOUN
ajbmeb-1914	77	39	.	.	PUNCT
ajbmeb-1914	77	40	)	)	PUNCT
ajbmeb-1914	78	1	where	where	SCONJ
ajbmeb-1914	78	2	it	it	PRON
ajbmeb-1914	78	3	has	have	VERB
ajbmeb-1914	78	4	relative	relative	ADJ
ajbmeb-1914	78	5	importance	importance	NOUN
ajbmeb-1914	78	6	(	(	PUNCT
ajbmeb-1914	78	7	67.8	67.8	NUM
ajbmeb-1914	78	8	)	)	PUNCT
ajbmeb-1914	78	9	table	table	NOUN
ajbmeb-1914	78	10	(	(	PUNCT
ajbmeb-1914	78	11	12	12	NUM
ajbmeb-1914	78	12	)	)	PUNCT
ajbmeb-1914	78	13	arithmetic	arithmetic	ADJ
ajbmeb-1914	78	14	averages	average	NOUN
ajbmeb-1914	78	15	,	,	PUNCT
ajbmeb-1914	78	16	standard	standard	ADJ
ajbmeb-1914	78	17	deviations	deviation	NOUN
ajbmeb-1914	78	18	,	,	PUNCT
ajbmeb-1914	78	19	coefficient	coefficient	NOUN
ajbmeb-1914	78	20	of	of	ADP
ajbmeb-1914	78	21	variation	variation	NOUN
ajbmeb-1914	78	22	,	,	PUNCT
ajbmeb-1914	78	23	and	and	CCONJ
ajbmeb-1914	78	24	direction	direction	NOUN
ajbmeb-1914	78	25	of	of	ADP
ajbmeb-1914	78	26	the	the	DET
ajbmeb-1914	78	27	research	research	NOUN
ajbmeb-1914	78	28	sample	sample	NOUN
ajbmeb-1914	78	29	for	for	ADP
ajbmeb-1914	78	30	the	the	DET
ajbmeb-1914	78	31	first	first	ADJ
ajbmeb-1914	78	32	axis	axis	NOUN
ajbmeb-1914	78	33	t	t	PROPN
ajbmeb-1914	78	34	the	the	DET
ajbmeb-1914	78	35	first	first	ADJ
ajbmeb-1914	78	36	axis	axis	NOUN
ajbmeb-1914	78	37	arithmetic	arithmetic	ADJ
ajbmeb-1914	78	38	mean	mean	NOUN
ajbmeb-1914	78	39	standard	standard	ADJ
ajbmeb-1914	78	40	deviation	deviation	NOUN
ajbmeb-1914	78	41	variation	variation	NOUN
ajbmeb-1914	78	42	coefficient	coefficient	NOUN
ajbmeb-1914	78	43	research	research	NOUN
ajbmeb-1914	78	44	sample	sample	NOUN
ajbmeb-1914	78	45	direction	direction	NOUN
ajbmeb-1914	78	46	1	1	NUM
ajbmeb-1914	78	47	important	important	ADJ
ajbmeb-1914	78	48	information	information	NOUN
ajbmeb-1914	78	49	in	in	ADP
ajbmeb-1914	78	50	a	a	DET
ajbmeb-1914	78	51	fair	fair	ADJ
ajbmeb-1914	78	52	,	,	PUNCT
ajbmeb-1914	78	53	honest	honest	ADJ
ajbmeb-1914	78	54	andbanks	andbank	NOUN
ajbmeb-1914	78	55	disclose	disclose	VERB
ajbmeb-1914	78	56	truthful	truthful	ADJ
ajbmeb-1914	78	57	manner	manner	NOUN
ajbmeb-1914	78	58	.	.	PUNCT
ajbmeb-1914	79	1	3.50	3.50	NUM
ajbmeb-1914	79	2	0.98	0.98	NUM
ajbmeb-1914	79	3	27.97	27.97	NUM
ajbmeb-1914	79	4	ok	ok	ADJ
ajbmeb-1914	79	5	2	2	NUM
ajbmeb-1914	79	6	banks	bank	NOUN
ajbmeb-1914	79	7	disclose	disclose	VERB
ajbmeb-1914	79	8	the	the	DET
ajbmeb-1914	79	9	expected	expect	VERB
ajbmeb-1914	79	10	risks	risk	NOUN
ajbmeb-1914	79	11	,	,	PUNCT
ajbmeb-1914	79	12	and	and	CCONJ
ajbmeb-1914	79	13	they	they	PRON
ajbmeb-1914	79	14	must	must	AUX
ajbmeb-1914	79	15	be	be	AUX
ajbmeb-1914	79	16	done	do	VERB
ajbmeb-1914	79	17	objectively	objectively	ADV
ajbmeb-1914	79	18	and	and	CCONJ
ajbmeb-1914	79	19	transparently	transparently	ADV
ajbmeb-1914	79	20	3.55	3.55	NUM
ajbmeb-1914	79	21	1.00	1.00	NUM
ajbmeb-1914	79	22	28.06	28.06	NUM
ajbmeb-1914	79	23	ok	ok	PROPN
ajbmeb-1914	79	24	3	3	NUM
ajbmeb-1914	79	25	banks	bank	NOUN
ajbmeb-1914	79	26	disclose	disclose	VERB
ajbmeb-1914	79	27	important	important	ADJ
ajbmeb-1914	79	28	information	information	NOUN
ajbmeb-1914	79	29	in	in	ADP
ajbmeb-1914	79	30	a	a	DET
ajbmeb-1914	79	31	timely	timely	ADJ
ajbmeb-1914	79	32	manner	manner	NOUN
ajbmeb-1914	79	33	without	without	ADP
ajbmeb-1914	79	34	delay	delay	NOUN
ajbmeb-1914	79	35	3.39	3.39	NUM
ajbmeb-1914	79	36	1.05	1.05	NUM
ajbmeb-1914	79	37	30.97	30.97	NUM
ajbmeb-1914	79	38	neutral	neutral	ADJ
ajbmeb-1914	79	39	4	4	NUM
ajbmeb-1914	79	40	banks	bank	NOUN
ajbmeb-1914	79	41	disclose	disclose	VERB
ajbmeb-1914	79	42	their	their	PRON
ajbmeb-1914	79	43	future	future	ADJ
ajbmeb-1914	79	44	financial	financial	ADJ
ajbmeb-1914	79	45	plans	plan	NOUN
ajbmeb-1914	79	46	and	and	CCONJ
ajbmeb-1914	79	47	the	the	DET
ajbmeb-1914	79	48	financial	financial	ADJ
ajbmeb-1914	79	49	n	n	DET
ajbmeb-1914	79	50	a	a	DET
ajbmeb-1914	79	51	way	way	NOUN
ajbmeb-1914	79	52	that	that	PRON
ajbmeb-1914	79	53	facilitates	facilitate	VERB
ajbmeb-1914	79	54	the	the	DET
ajbmeb-1914	79	55	processstatements	processstatement	NOUN
ajbmeb-1914	79	56	are	be	AUX
ajbmeb-1914	79	57	presented	present	VERB
ajbmeb-1914	79	58	i	i	PRON
ajbmeb-1914	79	59	of	of	ADP
ajbmeb-1914	79	60	financial	financial	ADJ
ajbmeb-1914	79	61	analysis	analysis	NOUN
ajbmeb-1914	79	62	3.51	3.51	NUM
ajbmeb-1914	79	63	0.94	0.94	NUM
ajbmeb-1914	79	64	26.81	26.81	NUM
ajbmeb-1914	79	65	ok	ok	INTJ
ajbmeb-1914	79	66	5	5	NUM
ajbmeb-1914	79	67	fair	fair	ADJ
ajbmeb-1914	79	68	disclosure	disclosure	NOUN
ajbmeb-1914	79	69	ofbanks	ofbank	NOUN
ajbmeb-1914	79	70	take	take	VERB
ajbmeb-1914	79	71	into	into	ADP
ajbmeb-1914	79	72	account	account	NOUN
ajbmeb-1914	79	73	the	the	DET
ajbmeb-1914	79	74	adequate	adequate	ADJ
ajbmeb-1914	79	75	and	and	CCONJ
ajbmeb-1914	79	76	the	the	DET
ajbmeb-1914	79	77	financial	financial	ADJ
ajbmeb-1914	79	78	data	datum	NOUN
ajbmeb-1914	79	79	necessary	necessary	ADJ
ajbmeb-1914	79	80	for	for	ADP
ajbmeb-1914	79	81	investors	investor	NOUN
ajbmeb-1914	79	82	3.63	3.63	NUM
ajbmeb-1914	79	83	0.89	0.89	NUM
ajbmeb-1914	79	84	24.60	24.60	NUM
ajbmeb-1914	79	85	ok	ok	INTJ
ajbmeb-1914	79	86	6	6	NUM
ajbmeb-1914	79	87	banks	bank	NOUN
ajbmeb-1914	79	88	support	support	VERB
ajbmeb-1914	79	89	a	a	DET
ajbmeb-1914	79	90	culture	culture	NOUN
ajbmeb-1914	79	91	of	of	ADP
ajbmeb-1914	79	92	disclosure	disclosure	NOUN
ajbmeb-1914	79	93	and	and	CCONJ
ajbmeb-1914	79	94	transparency	transparency	NOUN
ajbmeb-1914	79	95	about	about	ADP
ajbmeb-1914	79	96	the	the	DET
ajbmeb-1914	79	97	risks	risk	NOUN
ajbmeb-1914	79	98	and	and	CCONJ
ajbmeb-1914	79	99	threats	threat	NOUN
ajbmeb-1914	79	100	they	they	PRON
ajbmeb-1914	79	101	face	face	VERB
ajbmeb-1914	79	102	and	and	CCONJ
ajbmeb-1914	79	103	enable	enable	VERB
ajbmeb-1914	79	104	them	they	PRON
ajbmeb-1914	79	105	to	to	PART
ajbmeb-1914	79	106	express	express	VERB
ajbmeb-1914	79	107	concerns	concern	NOUN
ajbmeb-1914	79	108	.	.	PUNCT
ajbmeb-1914	80	1	3.3	3.3	NUM
ajbmeb-1914	80	2	8	8	NUM
ajbmeb-1914	80	3	0.90	0.90	NUM
ajbmeb-1914	80	4	26.64	26.64	NUM
ajbmeb-1914	80	5	neutral	neutral	ADJ
ajbmeb-1914	80	6	7	7	NUM
ajbmeb-1914	80	7	related	relate	VERB
ajbmeb-1914	80	8	to	to	ADP
ajbmeb-1914	80	9	recruitment	recruitment	NOUN
ajbmeb-1914	80	10	,	,	PUNCT
ajbmeb-1914	80	11	recruitment	recruitment	NOUN
ajbmeb-1914	80	12	and	and	CCONJ
ajbmeb-1914	80	13	developmentplans	developmentplan	NOUN
ajbmeb-1914	80	14	of	of	ADP
ajbmeb-1914	80	15	human	human	ADJ
ajbmeb-1914	80	16	resources	resource	NOUN
ajbmeb-1914	80	17	are	be	AUX
ajbmeb-1914	80	18	made	make	VERB
ajbmeb-1914	80	19	public	public	ADJ
ajbmeb-1914	80	20	to	to	ADP
ajbmeb-1914	80	21	all	all	PRON
ajbmeb-1914	80	22	,	,	PUNCT
ajbmeb-1914	80	23	as	as	SCONJ
ajbmeb-1914	80	24	they	they	PRON
ajbmeb-1914	80	25	increase	increase	VERB
ajbmeb-1914	80	26	the	the	DET
ajbmeb-1914	80	27	value	value	NOUN
ajbmeb-1914	80	28	of	of	ADP
ajbmeb-1914	80	29	justice	justice	NOUN
ajbmeb-1914	80	30	and	and	CCONJ
ajbmeb-1914	80	31	transparency	transparency	NOUN
ajbmeb-1914	80	32	3.40	3.40	NUM
ajbmeb-1914	80	33	1.18	1.18	NUM
ajbmeb-1914	80	34	34.71	34.71	NUM
ajbmeb-1914	80	35	ok	ok	INTJ
ajbmeb-1914	80	36	all	all	DET
ajbmeb-1914	80	37	paragraphs	paragraph	NOUN
ajbmeb-1914	80	38	of	of	ADP
ajbmeb-1914	80	39	the	the	DET
ajbmeb-1914	80	40	first	first	ADJ
ajbmeb-1914	80	41	axis	axis	NOUN
ajbmeb-1914	80	42	3.48	3.48	NUM
ajbmeb-1914	80	43	0.75	0.75	NUM
ajbmeb-1914	80	44	21.41	21.41	NUM
ajbmeb-1914	80	45	ok	ok	INTJ
ajbmeb-1914	80	46	the	the	DET
ajbmeb-1914	80	47	previous	previous	ADJ
ajbmeb-1914	80	48	table	table	NOUN
ajbmeb-1914	80	49	(	(	PUNCT
ajbmeb-1914	80	50	12	12	NUM
ajbmeb-1914	80	51	)	)	PUNCT
ajbmeb-1914	80	52	indicates	indicate	VERB
ajbmeb-1914	80	53	that	that	SCONJ
ajbmeb-1914	80	54	1the	1the	PRON
ajbmeb-1914	80	55	arithmetic	arithmetic	ADJ
ajbmeb-1914	80	56	mean	mean	NOUN
ajbmeb-1914	80	57	of	of	ADP
ajbmeb-1914	80	58	the	the	DET
ajbmeb-1914	80	59	total	total	ADJ
ajbmeb-1914	80	60	paragraphs	paragraph	NOUN
ajbmeb-1914	80	61	of	of	ADP
ajbmeb-1914	80	62	the	the	DET
ajbmeb-1914	80	63	first	first	ADJ
ajbmeb-1914	80	64	axis	axis	NOUN
ajbmeb-1914	80	65	is	be	AUX
ajbmeb-1914	80	66	heading	head	VERB
ajbmeb-1914	80	67	towards	towards	ADP
ajbmeb-1914	80	68	(	(	PUNCT
ajbmeb-1914	80	69	ok	ok	INTJ
ajbmeb-1914	80	70	)	)	PUNCT
ajbmeb-1914	80	71	from	from	ADP
ajbmeb-1914	80	72	the	the	DET
ajbmeb-1914	80	73	point	point	NOUN
ajbmeb-1914	80	74	of	of	ADP
ajbmeb-1914	80	75	view	view	NOUN
ajbmeb-1914	80	76	of	of	ADP
ajbmeb-1914	80	77	the	the	DET
ajbmeb-1914	80	78	research	research	NOUN
ajbmeb-1914	80	79	sample	sample	NOUN
ajbmeb-1914	80	80	,	,	PUNCT
ajbmeb-1914	80	81	where	where	SCONJ
ajbmeb-1914	80	82	the	the	DET
ajbmeb-1914	80	83	arithmetic	arithmetic	ADJ
ajbmeb-1914	80	84	mean	mean	NOUN
ajbmeb-1914	80	85	was	be	AUX
ajbmeb-1914	80	86	(	(	PUNCT
ajbmeb-1914	80	87	3.48	3.48	NUM
ajbmeb-1914	80	88	)	)	PUNCT
ajbmeb-1914	80	89	,	,	PUNCT
ajbmeb-1914	80	90	the	the	DET
ajbmeb-1914	80	91	standard	standard	ADJ
ajbmeb-1914	80	92	deviation	deviation	NOUN
ajbmeb-1914	80	93	(	(	PUNCT
ajbmeb-1914	80	94	0.75	0.75	NUM
ajbmeb-1914	80	95	)	)	PUNCT
ajbmeb-1914	80	96	and	and	CCONJ
ajbmeb-1914	80	97	the	the	DET
ajbmeb-1914	80	98	coefficient	coefficient	NOUN
ajbmeb-1914	80	99	of	of	ADP
ajbmeb-1914	80	100	difference	difference	NOUN
ajbmeb-1914	80	101	(	(	PUNCT
ajbmeb-1914	80	102	21.41	21.41	NUM
ajbmeb-1914	80	103	)	)	PUNCT
ajbmeb-1914	80	104	.	.	PUNCT
ajbmeb-1914	81	1	2where	2where	NUM
ajbmeb-1914	81	2	the	the	DET
ajbmeb-1914	81	3	fifth	fifth	ADJ
ajbmeb-1914	81	4	paragraph	paragraph	NOUN
ajbmeb-1914	81	5	(	(	PUNCT
ajbmeb-1914	81	6	banks	bank	NOUN
ajbmeb-1914	81	7	take	take	VERB
ajbmeb-1914	81	8	into	into	ADP
ajbmeb-1914	81	9	account	account	NOUN
ajbmeb-1914	81	10	adequate	adequate	ADJ
ajbmeb-1914	81	11	and	and	CCONJ
ajbmeb-1914	81	12	fair	fair	ADJ
ajbmeb-1914	81	13	disclosure	disclosure	NOUN
ajbmeb-1914	81	14	of	of	ADP
ajbmeb-1914	81	15	the	the	DET
ajbmeb-1914	81	16	financial	financial	ADJ
ajbmeb-1914	81	17	data	datum	NOUN
ajbmeb-1914	81	18	needed	need	VERB
ajbmeb-1914	81	19	for	for	ADP
ajbmeb-1914	81	20	investors	investor	NOUN
ajbmeb-1914	81	21	.	.	PUNCT
ajbmeb-1914	81	22	)	)	PUNCT
ajbmeb-1914	82	1	has	have	VERB
ajbmeb-1914	82	2	the	the	DET
ajbmeb-1914	82	3	largest	large	ADJ
ajbmeb-1914	82	4	arithmetic	arithmetic	ADJ
ajbmeb-1914	82	5	mean	mean	NOUN
ajbmeb-1914	82	6	(	(	PUNCT
ajbmeb-1914	82	7	3.63	3.63	NUM
ajbmeb-1914	82	8	)	)	PUNCT
ajbmeb-1914	82	9	and	and	CCONJ
ajbmeb-1914	82	10	standard	standard	ADJ
ajbmeb-1914	82	11	deviation	deviation	NOUN
ajbmeb-1914	82	12	(	(	PUNCT
ajbmeb-1914	82	13	0.89	0.89	NUM
ajbmeb-1914	82	14	)	)	PUNCT
ajbmeb-1914	82	15	,	,	PUNCT
ajbmeb-1914	82	16	and	and	CCONJ
ajbmeb-1914	82	17	the	the	DET
ajbmeb-1914	82	18	direction	direction	NOUN
ajbmeb-1914	82	19	of	of	ADP
ajbmeb-1914	82	20	the	the	DET
ajbmeb-1914	82	21	research	research	NOUN
ajbmeb-1914	82	22	sample	sample	NOUN
ajbmeb-1914	82	23	was	be	AUX
ajbmeb-1914	82	24	towards	towards	ADP
ajbmeb-1914	82	25	(	(	PUNCT
ajbmeb-1914	82	26	ok	ok	INTJ
ajbmeb-1914	82	27	)	)	PUNCT
ajbmeb-1914	82	28	.	.	PUNCT
ajbmeb-1914	83	1	3while	3while	NUM
ajbmeb-1914	83	2	the	the	DET
ajbmeb-1914	83	3	sixth	sixth	ADJ
ajbmeb-1914	83	4	paragraph	paragraph	NOUN
ajbmeb-1914	83	5	(	(	PUNCT
ajbmeb-1914	83	6	banks	bank	NOUN
ajbmeb-1914	83	7	support	support	VERB
ajbmeb-1914	83	8	a	a	DET
ajbmeb-1914	83	9	culture	culture	NOUN
ajbmeb-1914	83	10	of	of	ADP
ajbmeb-1914	83	11	disclosure	disclosure	NOUN
ajbmeb-1914	83	12	and	and	CCONJ
ajbmeb-1914	83	13	transparency	transparency	NOUN
ajbmeb-1914	83	14	about	about	ADP
ajbmeb-1914	83	15	the	the	DET
ajbmeb-1914	83	16	risks	risk	NOUN
ajbmeb-1914	83	17	and	and	CCONJ
ajbmeb-1914	83	18	threats	threat	NOUN
ajbmeb-1914	83	19	they	they	PRON
ajbmeb-1914	83	20	face	face	VERB
ajbmeb-1914	83	21	and	and	CCONJ
ajbmeb-1914	83	22	enable	enable	VERB
ajbmeb-1914	83	23	them	they	PRON
ajbmeb-1914	83	24	to	to	PART
ajbmeb-1914	83	25	express	express	VERB
ajbmeb-1914	83	26	concerns	concern	NOUN
ajbmeb-1914	83	27	.	.	PUNCT
ajbmeb-1914	83	28	)	)	PUNCT
ajbmeb-1914	83	29	is	be	AUX
ajbmeb-1914	83	30	the	the	DET
ajbmeb-1914	83	31	lowest	low	ADJ
ajbmeb-1914	83	32	arithmetic	arithmetic	ADJ
ajbmeb-1914	83	33	mean	mean	NOUN
ajbmeb-1914	83	34	(	(	PUNCT
ajbmeb-1914	83	35	3.38	3.38	NUM
ajbmeb-1914	83	36	)	)	PUNCT
ajbmeb-1914	83	37	and	and	CCONJ
ajbmeb-1914	83	38	standard	standard	ADJ
ajbmeb-1914	83	39	deviation	deviation	NOUN
ajbmeb-1914	83	40	(	(	PUNCT
ajbmeb-1914	83	41	0.9	0.9	NUM
ajbmeb-1914	83	42	)	)	PUNCT
ajbmeb-1914	83	43	and	and	CCONJ
ajbmeb-1914	83	44	the	the	DET
ajbmeb-1914	83	45	direction	direction	NOUN
ajbmeb-1914	83	46	of	of	ADP
ajbmeb-1914	83	47	the	the	DET
ajbmeb-1914	83	48	research	research	NOUN
ajbmeb-1914	83	49	sample	sample	NOUN
ajbmeb-1914	83	50	was	be	AUX
ajbmeb-1914	83	51	towards	towards	ADP
ajbmeb-1914	83	52	(	(	PUNCT
ajbmeb-1914	83	53	neutral	neutral	ADJ
ajbmeb-1914	83	54	)	)	PUNCT
ajbmeb-1914	83	55	.	.	PUNCT
ajbmeb-1914	84	1	american	american	PROPN
ajbmeb-1914	84	2	journal	journal	PROPN
ajbmeb-1914	84	3	of	of	ADP
ajbmeb-1914	84	4	business	business	NOUN
ajbmeb-1914	84	5	management	management	NOUN
ajbmeb-1914	84	6	,	,	PUNCT
ajbmeb-1914	84	7	economics	economic	NOUN
ajbmeb-1914	84	8	and	and	CCONJ
ajbmeb-1914	84	9	banking	banking	NOUN
ajbmeb-1914	84	10	volume	volume	NOUN
ajbmeb-1914	84	11	22	22	NUM
ajbmeb-1914	84	12	march	march	PROPN
ajbmeb-1914	84	13	2024	2024	NUM
ajbmeb-1914	84	14	p	p	NOUN
ajbmeb-1914	84	15	a	a	DET
ajbmeb-1914	84	16	g	g	NOUN
ajbmeb-1914	84	17	e	e	NOUN
ajbmeb-1914	85	1	|	|	ADV
ajbmeb-1914	85	2	90	90	NUM
ajbmeb-1914	85	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	85	4	4the	4the	NUM
ajbmeb-1914	85	5	fifth	fifth	ADJ
ajbmeb-1914	85	6	paragraph	paragraph	NOUN
ajbmeb-1914	85	7	(	(	PUNCT
ajbmeb-1914	85	8	banks	bank	NOUN
ajbmeb-1914	85	9	take	take	VERB
ajbmeb-1914	85	10	into	into	ADP
ajbmeb-1914	85	11	account	account	NOUN
ajbmeb-1914	85	12	adequate	adequate	ADJ
ajbmeb-1914	85	13	and	and	CCONJ
ajbmeb-1914	85	14	fair	fair	ADJ
ajbmeb-1914	85	15	disclosure	disclosure	NOUN
ajbmeb-1914	85	16	of	of	ADP
ajbmeb-1914	85	17	the	the	DET
ajbmeb-1914	85	18	financial	financial	ADJ
ajbmeb-1914	85	19	data	datum	NOUN
ajbmeb-1914	85	20	needed	need	VERB
ajbmeb-1914	85	21	for	for	ADP
ajbmeb-1914	85	22	investors	investor	NOUN
ajbmeb-1914	85	23	.	.	PUNCT
ajbmeb-1914	85	24	)	)	PUNCT
ajbmeb-1914	85	25	had	have	VERB
ajbmeb-1914	85	26	the	the	DET
ajbmeb-1914	85	27	lowest	low	ADJ
ajbmeb-1914	85	28	coefficient	coefficient	NOUN
ajbmeb-1914	85	29	of	of	ADP
ajbmeb-1914	85	30	variation	variation	NOUN
ajbmeb-1914	85	31	(	(	PUNCT
ajbmeb-1914	85	32	24.6	24.6	NUM
ajbmeb-1914	85	33	)	)	PUNCT
ajbmeb-1914	85	34	.	.	PUNCT
ajbmeb-1914	86	1	5the	5the	NUM
ajbmeb-1914	86	2	seventh	seventh	ADJ
ajbmeb-1914	86	3	paragraph	paragraph	NOUN
ajbmeb-1914	86	4	(	(	PUNCT
ajbmeb-1914	86	5	the	the	DET
ajbmeb-1914	86	6	plans	plan	NOUN
ajbmeb-1914	86	7	related	relate	VERB
ajbmeb-1914	86	8	to	to	ADP
ajbmeb-1914	86	9	recruitment	recruitment	NOUN
ajbmeb-1914	86	10	,	,	PUNCT
ajbmeb-1914	86	11	appointment	appointment	NOUN
ajbmeb-1914	86	12	and	and	CCONJ
ajbmeb-1914	86	13	development	development	NOUN
ajbmeb-1914	86	14	of	of	ADP
ajbmeb-1914	86	15	human	human	ADJ
ajbmeb-1914	86	16	resources	resource	NOUN
ajbmeb-1914	86	17	shall	shall	AUX
ajbmeb-1914	86	18	be	be	AUX
ajbmeb-1914	86	19	announced	announce	VERB
ajbmeb-1914	86	20	to	to	ADP
ajbmeb-1914	86	21	all	all	PRON
ajbmeb-1914	86	22	,	,	PUNCT
ajbmeb-1914	86	23	as	as	SCONJ
ajbmeb-1914	86	24	it	it	PRON
ajbmeb-1914	86	25	increases	increase	VERB
ajbmeb-1914	86	26	the	the	DET
ajbmeb-1914	86	27	value	value	NOUN
ajbmeb-1914	86	28	of	of	ADP
ajbmeb-1914	86	29	justice	justice	NOUN
ajbmeb-1914	86	30	and	and	CCONJ
ajbmeb-1914	86	31	transparency	transparency	NOUN
ajbmeb-1914	86	32	.	.	PUNCT
ajbmeb-1914	86	33	)	)	PUNCT
ajbmeb-1914	87	1	it	it	PRON
ajbmeb-1914	87	2	has	have	VERB
ajbmeb-1914	87	3	the	the	DET
ajbmeb-1914	87	4	largest	large	ADJ
ajbmeb-1914	87	5	coefficient	coefficient	NOUN
ajbmeb-1914	87	6	of	of	ADP
ajbmeb-1914	87	7	variation	variation	NOUN
ajbmeb-1914	87	8	(	(	PUNCT
ajbmeb-1914	87	9	34.7	34.7	NUM
ajbmeb-1914	87	10	)	)	PUNCT
ajbmeb-1914	87	11	.	.	PUNCT
ajbmeb-1914	88	1	second	second	ADJ
ajbmeb-1914	88	2	frequencies	frequency	NOUN
ajbmeb-1914	88	3	,	,	PUNCT
ajbmeb-1914	88	4	percentages	percentage	NOUN
ajbmeb-1914	88	5	,	,	PUNCT
ajbmeb-1914	88	6	relative	relative	ADJ
ajbmeb-1914	88	7	importance	importance	NOUN
ajbmeb-1914	88	8	index	index	NOUN
ajbmeb-1914	88	9	,	,	PUNCT
ajbmeb-1914	88	10	arithmetic	arithmetic	ADJ
ajbmeb-1914	88	11	averages	average	NOUN
ajbmeb-1914	88	12	,	,	PUNCT
ajbmeb-1914	88	13	standard	standard	ADJ
ajbmeb-1914	88	14	deviations	deviation	NOUN
ajbmeb-1914	88	15	,	,	PUNCT
ajbmeb-1914	88	16	coefficient	coefficient	NOUN
ajbmeb-1914	88	17	of	of	ADP
ajbmeb-1914	88	18	variation	variation	NOUN
ajbmeb-1914	88	19	,	,	PUNCT
ajbmeb-1914	88	20	and	and	CCONJ
ajbmeb-1914	88	21	the	the	DET
ajbmeb-1914	88	22	direction	direction	NOUN
ajbmeb-1914	88	23	of	of	ADP
ajbmeb-1914	88	24	the	the	DET
ajbmeb-1914	88	25	research	research	NOUN
ajbmeb-1914	88	26	sample	sample	NOUN
ajbmeb-1914	88	27	for	for	ADP
ajbmeb-1914	88	28	the	the	DET
ajbmeb-1914	88	29	paragraphs	paragraph	NOUN
ajbmeb-1914	88	30	of	of	ADP
ajbmeb-1914	88	31	the	the	DET
ajbmeb-1914	88	32	second	second	ADJ
ajbmeb-1914	88	33	axis	axis	NOUN
ajbmeb-1914	88	34	(	(	PUNCT
ajbmeb-1914	88	35	the	the	DET
ajbmeb-1914	88	36	board	board	NOUN
ajbmeb-1914	88	37	of	of	ADP
ajbmeb-1914	88	38	directors	director	NOUN
ajbmeb-1914	88	39	and	and	CCONJ
ajbmeb-1914	88	40	external	external	ADJ
ajbmeb-1914	88	41	audit	audit	NOUN
ajbmeb-1914	88	42	quality	quality	NOUN
ajbmeb-1914	88	43	support	support	NOUN
ajbmeb-1914	88	44	)	)	PUNCT
ajbmeb-1914	88	45	.	.	PUNCT
ajbmeb-1914	89	1	the	the	DET
ajbmeb-1914	89	2	results	result	NOUN
ajbmeb-1914	89	3	were	be	AUX
ajbmeb-1914	89	4	as	as	ADP
ajbmeb-1914	89	5	shown	show	VERB
ajbmeb-1914	89	6	in	in	ADP
ajbmeb-1914	89	7	the	the	DET
ajbmeb-1914	89	8	tables	table	NOUN
ajbmeb-1914	89	9	as	as	SCONJ
ajbmeb-1914	89	10	follows	follow	VERB
ajbmeb-1914	89	11	:	:	PUNCT
ajbmeb-1914	89	12	table	table	NOUN
ajbmeb-1914	89	13	(	(	PUNCT
ajbmeb-1914	89	14	13	13	NUM
ajbmeb-1914	89	15	)	)	PUNCT
ajbmeb-1914	89	16	frequencies	frequency	NOUN
ajbmeb-1914	89	17	and	and	CCONJ
ajbmeb-1914	89	18	percentages	percentage	NOUN
ajbmeb-1914	89	19	of	of	ADP
ajbmeb-1914	89	20	paragraphs	paragraph	NOUN
ajbmeb-1914	89	21	of	of	ADP
ajbmeb-1914	89	22	the	the	DET
ajbmeb-1914	89	23	second	second	ADJ
ajbmeb-1914	89	24	axis	axis	NOUN
ajbmeb-1914	89	25	t	t	PROPN
ajbmeb-1914	89	26	second	second	ADJ
ajbmeb-1914	89	27	axis	axis	NOUN
ajbmeb-1914	89	28	strongly	strongly	ADV
ajbmeb-1914	89	29	disagree	disagree	VERB
ajbmeb-1914	89	30	not	not	PART
ajbmeb-1914	89	31	agree	agree	VERB
ajbmeb-1914	89	32	neutral	neutral	ADJ
ajbmeb-1914	89	33	ok	ok	ADV
ajbmeb-1914	89	34	strongly	strongly	ADV
ajbmeb-1914	89	35	agree	agree	VERB
ajbmeb-1914	89	36	the	the	DET
ajbmeb-1914	89	37	relative	relative	ADJ
ajbmeb-1914	89	38	importance	importance	NOUN
ajbmeb-1914	89	39	index	index	NOUN
ajbmeb-1914	89	40	repetition	repetition	NOUN
ajbmeb-1914	89	41	percent	percent	NOUN
ajbmeb-1914	89	42	repetition	repetition	NOUN
ajbmeb-1914	89	43	percent	percent	NOUN
ajbmeb-1914	89	44	repetition	repetition	NOUN
ajbmeb-1914	89	45	percent	percent	NOUN
ajbmeb-1914	89	46	repetition	repetition	NOUN
ajbmeb-1914	89	47	percent	percent	NOUN
ajbmeb-1914	89	48	repetition	repetition	NOUN
ajbmeb-1914	89	49	percent	percent	NOUN
ajbmeb-1914	89	50	8	8	NUM
ajbmeb-1914	89	51	there	there	PRON
ajbmeb-1914	89	52	are	be	VERB
ajbmeb-1914	89	53	rules	rule	NOUN
ajbmeb-1914	89	54	and	and	CCONJ
ajbmeb-1914	89	55	directives	directive	NOUN
ajbmeb-1914	89	56	that	that	PRON
ajbmeb-1914	89	57	define	define	VERB
ajbmeb-1914	89	58	the	the	DET
ajbmeb-1914	89	59	role	role	NOUN
ajbmeb-1914	89	60	of	of	ADP
ajbmeb-1914	89	61	the	the	DET
ajbmeb-1914	89	62	chairman	chairman	NOUN
ajbmeb-1914	89	63	of	of	ADP
ajbmeb-1914	89	64	the	the	DET
ajbmeb-1914	89	65	board	board	NOUN
ajbmeb-1914	89	66	of	of	ADP
ajbmeb-1914	89	67	directors	director	NOUN
ajbmeb-1914	89	68	and	and	CCONJ
ajbmeb-1914	89	69	separate	separate	VERB
ajbmeb-1914	89	70	his	his	PRON
ajbmeb-1914	89	71	duties	duty	NOUN
ajbmeb-1914	89	72	from	from	ADP
ajbmeb-1914	89	73	those	those	PRON
ajbmeb-1914	89	74	of	of	ADP
ajbmeb-1914	89	75	the	the	DET
ajbmeb-1914	89	76	executive	executive	ADJ
ajbmeb-1914	89	77	director	director	NOUN
ajbmeb-1914	89	78	.	.	PUNCT
ajbmeb-1914	90	1	1	1	NUM
ajbmeb-1914	90	2	0.6	0.6	NUM
ajbmeb-1914	90	3	4	4	NUM
ajbmeb-1914	90	4	2.4	2.4	NUM
ajbmeb-1914	90	5	30	30	NUM
ajbmeb-1914	90	6	17.9	17.9	NUM
ajbmeb-1914	90	7	100	100	NUM
ajbmeb-1914	90	8	59.5	59.5	NUM
ajbmeb-1914	90	9	33	33	NUM
ajbmeb-1914	90	10	19.6	19.6	NUM
ajbmeb-1914	90	11	79.0	79.0	NUM
ajbmeb-1914	90	12	9	9	NUM
ajbmeb-1914	90	13	the	the	DET
ajbmeb-1914	90	14	board	board	NOUN
ajbmeb-1914	90	15	of	of	ADP
ajbmeb-1914	90	16	directors	director	NOUN
ajbmeb-1914	90	17	undertakes	undertake	VERB
ajbmeb-1914	90	18	to	to	PART
ajbmeb-1914	90	19	prepare	prepare	VERB
ajbmeb-1914	90	20	the	the	DET
ajbmeb-1914	90	21	financial	financial	ADJ
ajbmeb-1914	90	22	statements	statement	NOUN
ajbmeb-1914	90	23	in	in	ADP
ajbmeb-1914	90	24	accordance	accordance	NOUN
ajbmeb-1914	90	25	with	with	ADP
ajbmeb-1914	90	26	generally	generally	ADV
ajbmeb-1914	90	27	accepted	accepted	ADJ
ajbmeb-1914	90	28	accounting	accounting	NOUN
ajbmeb-1914	90	29	principles	principle	NOUN
ajbmeb-1914	90	30	.	.	PUNCT
ajbmeb-1914	91	1	2	2	NUM
ajbmeb-1914	91	2	1.2	1.2	NUM
ajbmeb-1914	91	3	2	2	NUM
ajbmeb-1914	91	4	1.2	1.2	NUM
ajbmeb-1914	91	5	25	25	NUM
ajbmeb-1914	91	6	14.9	14.9	NUM
ajbmeb-1914	91	7	101	101	NUM
ajbmeb-1914	91	8	60.1	60.1	NUM
ajbmeb-1914	91	9	38	38	NUM
ajbmeb-1914	91	10	22.6	22.6	NUM
ajbmeb-1914	91	11	80.4	80.4	NUM
ajbmeb-1914	91	12	10	10	NUM
ajbmeb-1914	91	13	the	the	DET
ajbmeb-1914	91	14	board	board	NOUN
ajbmeb-1914	91	15	of	of	ADP
ajbmeb-1914	91	16	directors	director	NOUN
ajbmeb-1914	91	17	has	have	VERB
ajbmeb-1914	91	18	an	an	DET
ajbmeb-1914	91	19	important	important	ADJ
ajbmeb-1914	91	20	role	role	NOUN
ajbmeb-1914	91	21	in	in	ADP
ajbmeb-1914	91	22	existence	existence	NOUN
ajbmeb-1914	91	23	offocusing	offocuse	VERB
ajbmeb-1914	91	24	on	on	ADP
ajbmeb-1914	91	25	the	the	DET
ajbmeb-1914	91	26	a	a	DET
ajbmeb-1914	91	27	code	code	NOUN
ajbmeb-1914	91	28	of	of	ADP
ajbmeb-1914	91	29	ethical	ethical	ADJ
ajbmeb-1914	91	30	conduct	conduct	NOUN
ajbmeb-1914	91	31	for	for	ADP
ajbmeb-1914	91	32	the	the	DET
ajbmeb-1914	91	33	audit	audit	NOUN
ajbmeb-1914	91	34	office	office	NOUN
ajbmeb-1914	91	35	and	and	CCONJ
ajbmeb-1914	91	36	emphasizing	emphasize	VERB
ajbmeb-1914	91	37	the	the	DET
ajbmeb-1914	91	38	protection	protection	NOUN
ajbmeb-1914	91	39	of	of	ADP
ajbmeb-1914	91	40	the	the	DET
ajbmeb-1914	91	41	institution	institution	NOUN
ajbmeb-1914	91	42	’s	’s	PART
ajbmeb-1914	91	43	information	information	NOUN
ajbmeb-1914	91	44	and	and	CCONJ
ajbmeb-1914	91	45	ensuring	ensure	VERB
ajbmeb-1914	91	46	its	its	PRON
ajbmeb-1914	91	47	confidentiality	confidentiality	NOUN
ajbmeb-1914	91	48	.	.	PUNCT
ajbmeb-1914	92	1	2	2	NUM
ajbmeb-1914	92	2	1.2	1.2	NUM
ajbmeb-1914	92	3	3	3	NUM
ajbmeb-1914	92	4	1.8	1.8	NUM
ajbmeb-1914	92	5	27	27	NUM
ajbmeb-1914	92	6	16.1	16.1	NUM
ajbmeb-1914	92	7	99	99	NUM
ajbmeb-1914	92	8	58.9	58.9	NUM
ajbmeb-1914	92	9	37	37	NUM
ajbmeb-1914	92	10	22.0	22.0	NUM
ajbmeb-1914	92	11	79.8	79.8	NUM
ajbmeb-1914	92	12	11	11	NUM
ajbmeb-1914	92	13	the	the	DET
ajbmeb-1914	92	14	board	board	NOUN
ajbmeb-1914	92	15	of	of	ADP
ajbmeb-1914	92	16	directors	director	NOUN
ajbmeb-1914	92	17	has	have	VERB
ajbmeb-1914	92	18	an	an	DET
ajbmeb-1914	92	19	important	important	ADJ
ajbmeb-1914	92	20	role	role	NOUN
ajbmeb-1914	92	21	in	in	ADP
ajbmeb-1914	92	22	appointing	appoint	VERB
ajbmeb-1914	92	23	an	an	DET
ajbmeb-1914	92	24	external	external	ADJ
ajbmeb-1914	92	25	,	,	PUNCT
ajbmeb-1914	92	26	independent	independent	ADJ
ajbmeb-1914	92	27	and	and	CCONJ
ajbmeb-1914	92	28	qualified	qualified	ADJ
ajbmeb-1914	92	29	auditor	auditor	NOUN
ajbmeb-1914	92	30	who	who	PRON
ajbmeb-1914	92	31	honestly	honestly	ADV
ajbmeb-1914	92	32	represents	represent	VERB
ajbmeb-1914	92	33	the	the	DET
ajbmeb-1914	92	34	financial	financial	ADJ
ajbmeb-1914	92	35	position	position	NOUN
ajbmeb-1914	92	36	of	of	ADP
ajbmeb-1914	92	37	the	the	DET
ajbmeb-1914	92	38	institution	institution	NOUN
ajbmeb-1914	92	39	.	.	PUNCT
ajbmeb-1914	93	1	7	7	NUM
ajbmeb-1914	93	2	4.2	4.2	NUM
ajbmeb-1914	93	3	8	8	NUM
ajbmeb-1914	93	4	4.8	4.8	NUM
ajbmeb-1914	93	5	31	31	NUM
ajbmeb-1914	93	6	18.5	18.5	NUM
ajbmeb-1914	93	7	81	81	NUM
ajbmeb-1914	93	8	48.2	48.2	NUM
ajbmeb-1914	93	9	41	41	NUM
ajbmeb-1914	93	10	24.4	24.4	NUM
ajbmeb-1914	93	11	76.8	76.8	NUM
ajbmeb-1914	93	12	12	12	NUM
ajbmeb-1914	93	13	the	the	DET
ajbmeb-1914	93	14	board	board	NOUN
ajbmeb-1914	93	15	of	of	ADP
ajbmeb-1914	93	16	directors	director	NOUN
ajbmeb-1914	93	17	seriously	seriously	ADV
ajbmeb-1914	93	18	reviews	review	VERB
ajbmeb-1914	93	19	the	the	DET
ajbmeb-1914	93	20	executive	executive	ADJ
ajbmeb-1914	93	21	procedures	procedure	NOUN
ajbmeb-1914	93	22	and	and	CCONJ
ajbmeb-1914	93	23	determines	determine	VERB
ajbmeb-1914	93	24	the	the	DET
ajbmeb-1914	93	25	salaries	salary	NOUN
ajbmeb-1914	93	26	and	and	CCONJ
ajbmeb-1914	93	27	remunerations	remuneration	NOUN
ajbmeb-1914	93	28	of	of	ADP
ajbmeb-1914	93	29	directors	director	NOUN
ajbmeb-1914	93	30	and	and	CCONJ
ajbmeb-1914	93	31	external	external	ADJ
ajbmeb-1914	93	32	auditors	auditor	NOUN
ajbmeb-1914	93	33	3	3	NUM
ajbmeb-1914	93	34	1.8	1.8	NUM
ajbmeb-1914	93	35	9	9	NUM
ajbmeb-1914	93	36	5.4	5.4	NUM
ajbmeb-1914	93	37	33	33	NUM
ajbmeb-1914	93	38	19.6	19.6	NUM
ajbmeb-1914	93	39	97	97	NUM
ajbmeb-1914	93	40	57.7	57.7	NUM
ajbmeb-1914	93	41	26	26	NUM
ajbmeb-1914	93	42	15.5	15.5	NUM
ajbmeb-1914	93	43	76.0	76.0	NUM
ajbmeb-1914	93	44	13	13	NUM
ajbmeb-1914	93	45	the	the	DET
ajbmeb-1914	93	46	board	board	NOUN
ajbmeb-1914	93	47	of	of	ADP
ajbmeb-1914	93	48	directors	director	NOUN
ajbmeb-1914	93	49	ensures	ensure	VERB
ajbmeb-1914	93	50	the	the	DET
ajbmeb-1914	93	51	effectiveness	effectiveness	NOUN
ajbmeb-1914	93	52	of	of	ADP
ajbmeb-1914	93	53	the	the	DET
ajbmeb-1914	93	54	mechanisms	mechanism	NOUN
ajbmeb-1914	93	55	and	and	CCONJ
ajbmeb-1914	93	56	practices	practice	NOUN
ajbmeb-1914	93	57	of	of	ADP
ajbmeb-1914	93	58	corporate	corporate	ADJ
ajbmeb-1914	93	59	governance	governance	NOUN
ajbmeb-1914	93	60	and	and	CCONJ
ajbmeb-1914	93	61	the	the	DET
ajbmeb-1914	93	62	limitation	limitation	NOUN
ajbmeb-1914	93	63	of	of	ADP
ajbmeb-1914	93	64	relationships	relationship	NOUN
ajbmeb-1914	93	65	that	that	PRON
ajbmeb-1914	93	66	develop	develop	VERB
ajbmeb-1914	93	67	between	between	ADP
ajbmeb-1914	93	68	managers	manager	NOUN
ajbmeb-1914	93	69	and	and	CCONJ
ajbmeb-1914	93	70	external	external	ADJ
ajbmeb-1914	93	71	auditors	auditor	NOUN
ajbmeb-1914	93	72	.	.	PUNCT
ajbmeb-1914	94	1	1	1	NUM
ajbmeb-1914	94	2	0.6	0.6	NUM
ajbmeb-1914	94	3	6	6	NUM
ajbmeb-1914	94	4	3.6	3.6	NUM
ajbmeb-1914	94	5	46	46	NUM
ajbmeb-1914	94	6	27.4	27.4	NUM
ajbmeb-1914	94	7	88	88	NUM
ajbmeb-1914	94	8	52.4	52.4	NUM
ajbmeb-1914	94	9	27	27	NUM
ajbmeb-1914	94	10	16.1	16.1	NUM
ajbmeb-1914	94	11	76.0	76.0	NUM
ajbmeb-1914	94	12	14	14	NUM
ajbmeb-1914	94	13	shareholders	shareholder	NOUN
ajbmeb-1914	94	14	’	'	PUNCT
ajbmeb-1914	94	15	approval	approval	NOUN
ajbmeb-1914	94	16	is	be	AUX
ajbmeb-1914	94	17	obtained	obtain	VERB
ajbmeb-1914	94	18	to	to	PART
ajbmeb-1914	94	19	change	change	VERB
ajbmeb-1914	94	20	the	the	DET
ajbmeb-1914	94	21	number	number	NOUN
ajbmeb-1914	94	22	of	of	ADP
ajbmeb-1914	94	23	members	member	NOUN
ajbmeb-1914	94	24	of	of	ADP
ajbmeb-1914	94	25	the	the	DET
ajbmeb-1914	94	26	board	board	NOUN
ajbmeb-1914	94	27	of	of	ADP
ajbmeb-1914	94	28	directors	director	NOUN
ajbmeb-1914	94	29	,	,	PUNCT
ajbmeb-1914	94	30	as	as	ADV
ajbmeb-1914	94	31	well	well	ADV
ajbmeb-1914	94	32	as	as	SCONJ
ajbmeb-1914	94	33	they	they	PRON
ajbmeb-1914	94	34	have	have	VERB
ajbmeb-1914	94	35	a	a	DET
ajbmeb-1914	94	36	role	role	NOUN
ajbmeb-1914	94	37	in	in	ADP
ajbmeb-1914	94	38	selecting	select	VERB
ajbmeb-1914	94	39	audit	audit	NOUN
ajbmeb-1914	94	40	offices	office	NOUN
ajbmeb-1914	94	41	.	.	PUNCT
ajbmeb-1914	95	1	3	3	NUM
ajbmeb-1914	95	2	1.8	1.8	NUM
ajbmeb-1914	95	3	11	11	NUM
ajbmeb-1914	95	4	6.5	6.5	NUM
ajbmeb-1914	95	5	48	48	NUM
ajbmeb-1914	95	6	28.6	28.6	NUM
ajbmeb-1914	95	7	88	88	NUM
ajbmeb-1914	95	8	52.4	52.4	NUM
ajbmeb-1914	95	9	18	18	NUM
ajbmeb-1914	95	10	10.7	10.7	NUM
ajbmeb-1914	95	11	72.7	72.7	NUM
ajbmeb-1914	95	12	total	total	NOUN
ajbmeb-1914	95	13	19	19	NUM
ajbmeb-1914	95	14	2	2	NUM
ajbmeb-1914	95	15	43	43	NUM
ajbmeb-1914	95	16	4	4	NUM
ajbmeb-1914	95	17	240	240	NUM
ajbmeb-1914	95	18	20	20	NUM
ajbmeb-1914	95	19	654	654	NUM
ajbmeb-1914	95	20	55	55	NUM
ajbmeb-1914	95	21	220	220	NUM
ajbmeb-1914	95	22	19	19	NUM
ajbmeb-1914	95	23	77.2	77.2	NUM
ajbmeb-1914	95	24	from	from	ADP
ajbmeb-1914	95	25	table	table	NOUN
ajbmeb-1914	95	26	(	(	PUNCT
ajbmeb-1914	95	27	13	13	NUM
ajbmeb-1914	95	28	)	)	PUNCT
ajbmeb-1914	95	29	above	above	ADP
ajbmeb-1914	95	30	we	we	PRON
ajbmeb-1914	95	31	note	note	VERB
ajbmeb-1914	95	32	that	that	SCONJ
ajbmeb-1914	95	33	the	the	DET
ajbmeb-1914	95	34	percentage	percentage	NOUN
ajbmeb-1914	95	35	(	(	PUNCT
ajbmeb-1914	95	36	19	19	NUM
ajbmeb-1914	95	37	%	%	NOUN
ajbmeb-1914	95	38	)	)	PUNCT
ajbmeb-1914	95	39	of	of	ADP
ajbmeb-1914	95	40	the	the	DET
ajbmeb-1914	95	41	research	research	NOUN
ajbmeb-1914	95	42	sample	sample	NOUN
ajbmeb-1914	95	43	was	be	AUX
ajbmeb-1914	95	44	their	their	PRON
ajbmeb-1914	95	45	opinions	opinion	NOUN
ajbmeb-1914	95	46	that	that	SCONJ
ajbmeb-1914	95	47	the	the	DET
ajbmeb-1914	95	48	paragraphs	paragraph	NOUN
ajbmeb-1914	95	49	of	of	ADP
ajbmeb-1914	95	50	the	the	DET
ajbmeb-1914	95	51	second	second	ADJ
ajbmeb-1914	95	52	axis	axis	NOUN
ajbmeb-1914	95	53	strongly	strongly	ADV
ajbmeb-1914	95	54	agreed	agree	VERB
ajbmeb-1914	95	55	,	,	PUNCT
ajbmeb-1914	95	56	and	and	CCONJ
ajbmeb-1914	95	57	that	that	SCONJ
ajbmeb-1914	95	58	the	the	DET
ajbmeb-1914	95	59	proportion	proportion	NOUN
ajbmeb-1914	95	60	(	(	PUNCT
ajbmeb-1914	95	61	55	55	NUM
ajbmeb-1914	95	62	%	%	NOUN
ajbmeb-1914	95	63	)	)	PUNCT
ajbmeb-1914	95	64	of	of	ADP
ajbmeb-1914	95	65	the	the	DET
ajbmeb-1914	95	66	research	research	NOUN
ajbmeb-1914	95	67	sample	sample	NOUN
ajbmeb-1914	95	68	was	be	AUX
ajbmeb-1914	95	69	their	their	PRON
ajbmeb-1914	95	70	opinions	opinion	NOUN
ajbmeb-1914	95	71	that	that	SCONJ
ajbmeb-1914	95	72	the	the	DET
ajbmeb-1914	95	73	paragraphs	paragraph	NOUN
ajbmeb-1914	95	74	of	of	ADP
ajbmeb-1914	95	75	the	the	DET
ajbmeb-1914	95	76	second	second	ADJ
ajbmeb-1914	95	77	axis	axis	NOUN
ajbmeb-1914	95	78	agreed	agree	VERB
ajbmeb-1914	95	79	,	,	PUNCT
ajbmeb-1914	95	80	and	and	CCONJ
ajbmeb-1914	95	81	that	that	SCONJ
ajbmeb-1914	95	82	(	(	PUNCT
ajbmeb-1914	95	83	20	20	NUM
ajbmeb-1914	95	84	%	%	NOUN
ajbmeb-1914	95	85	)	)	PUNCT
ajbmeb-1914	95	86	of	of	ADP
ajbmeb-1914	95	87	the	the	DET
ajbmeb-1914	95	88	research	research	NOUN
ajbmeb-1914	95	89	sample	sample	NOUN
ajbmeb-1914	95	90	was	be	AUX
ajbmeb-1914	95	91	american	american	ADJ
ajbmeb-1914	95	92	journal	journal	PROPN
ajbmeb-1914	95	93	of	of	ADP
ajbmeb-1914	95	94	business	business	NOUN
ajbmeb-1914	95	95	management	management	NOUN
ajbmeb-1914	95	96	,	,	PUNCT
ajbmeb-1914	95	97	economics	economic	NOUN
ajbmeb-1914	95	98	and	and	CCONJ
ajbmeb-1914	95	99	banking	banking	NOUN
ajbmeb-1914	95	100	volume	volume	NOUN
ajbmeb-1914	95	101	22	22	NUM
ajbmeb-1914	95	102	march	march	PROPN
ajbmeb-1914	95	103	2024	2024	NUM
ajbmeb-1914	95	104	p	p	NOUN
ajbmeb-1914	95	105	a	a	DET
ajbmeb-1914	95	106	g	g	NOUN
ajbmeb-1914	95	107	e	e	NOUN
ajbmeb-1914	95	108	|	|	ADV
ajbmeb-1914	95	109	91	91	NUM
ajbmeb-1914	95	110	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	95	111	their	their	PRON
ajbmeb-1914	95	112	opinions	opinion	NOUN
ajbmeb-1914	95	113	that	that	SCONJ
ajbmeb-1914	95	114	the	the	DET
ajbmeb-1914	95	115	paragraphs	paragraph	NOUN
ajbmeb-1914	95	116	of	of	ADP
ajbmeb-1914	95	117	the	the	DET
ajbmeb-1914	95	118	axis	axis	NOUN
ajbmeb-1914	95	119	the	the	DET
ajbmeb-1914	95	120	second	second	ADJ
ajbmeb-1914	95	121	is	be	AUX
ajbmeb-1914	95	122	neutral	neutral	ADJ
ajbmeb-1914	95	123	,	,	PUNCT
ajbmeb-1914	95	124	and	and	CCONJ
ajbmeb-1914	95	125	that	that	SCONJ
ajbmeb-1914	95	126	(	(	PUNCT
ajbmeb-1914	95	127	4	4	NUM
ajbmeb-1914	95	128	%	%	NOUN
ajbmeb-1914	95	129	)	)	PUNCT
ajbmeb-1914	95	130	of	of	ADP
ajbmeb-1914	95	131	the	the	DET
ajbmeb-1914	95	132	research	research	NOUN
ajbmeb-1914	95	133	sample	sample	NOUN
ajbmeb-1914	95	134	had	have	VERB
ajbmeb-1914	95	135	their	their	PRON
ajbmeb-1914	95	136	opinions	opinion	NOUN
ajbmeb-1914	95	137	that	that	SCONJ
ajbmeb-1914	95	138	the	the	DET
ajbmeb-1914	95	139	paragraphs	paragraph	NOUN
ajbmeb-1914	95	140	of	of	ADP
ajbmeb-1914	95	141	the	the	DET
ajbmeb-1914	95	142	second	second	ADJ
ajbmeb-1914	95	143	axis	axis	NOUN
ajbmeb-1914	95	144	did	do	AUX
ajbmeb-1914	95	145	not	not	PART
ajbmeb-1914	95	146	agree	agree	VERB
ajbmeb-1914	95	147	,	,	PUNCT
ajbmeb-1914	95	148	and	and	CCONJ
ajbmeb-1914	95	149	that	that	SCONJ
ajbmeb-1914	95	150	(	(	PUNCT
ajbmeb-1914	95	151	2	2	NUM
ajbmeb-1914	95	152	%	%	NOUN
ajbmeb-1914	95	153	)	)	PUNCT
ajbmeb-1914	95	154	of	of	ADP
ajbmeb-1914	95	155	the	the	DET
ajbmeb-1914	95	156	research	research	NOUN
ajbmeb-1914	95	157	sample	sample	NOUN
ajbmeb-1914	95	158	had	have	VERB
ajbmeb-1914	95	159	their	their	PRON
ajbmeb-1914	95	160	opinions	opinion	NOUN
ajbmeb-1914	95	161	that	that	SCONJ
ajbmeb-1914	95	162	the	the	DET
ajbmeb-1914	95	163	paragraphs	paragraph	NOUN
ajbmeb-1914	95	164	of	of	ADP
ajbmeb-1914	95	165	the	the	DET
ajbmeb-1914	95	166	second	second	ADJ
ajbmeb-1914	95	167	axis	axis	NOUN
ajbmeb-1914	95	168	did	do	AUX
ajbmeb-1914	95	169	not	not	PART
ajbmeb-1914	95	170	agree	agree	VERB
ajbmeb-1914	95	171	strongly	strongly	ADV
ajbmeb-1914	95	172	.	.	PUNCT
ajbmeb-1914	96	1	we	we	PRON
ajbmeb-1914	96	2	note	note	VERB
ajbmeb-1914	96	3	through	through	ADP
ajbmeb-1914	96	4	the	the	DET
ajbmeb-1914	96	5	relative	relative	ADJ
ajbmeb-1914	96	6	importance	importance	NOUN
ajbmeb-1914	96	7	index	index	NOUN
ajbmeb-1914	96	8	that	that	SCONJ
ajbmeb-1914	96	9	most	most	ADJ
ajbmeb-1914	96	10	of	of	ADP
ajbmeb-1914	96	11	the	the	DET
ajbmeb-1914	96	12	paragraphs	paragraph	NOUN
ajbmeb-1914	96	13	of	of	ADP
ajbmeb-1914	96	14	the	the	DET
ajbmeb-1914	96	15	second	second	ADJ
ajbmeb-1914	96	16	axis	axis	NOUN
ajbmeb-1914	96	17	are	be	AUX
ajbmeb-1914	96	18	influential	influential	ADJ
ajbmeb-1914	96	19	and	and	CCONJ
ajbmeb-1914	96	20	the	the	DET
ajbmeb-1914	96	21	three	three	NUM
ajbmeb-1914	96	22	most	most	ADV
ajbmeb-1914	96	23	prominent	prominent	ADJ
ajbmeb-1914	96	24	paragraphs	paragraph	NOUN
ajbmeb-1914	96	25	that	that	PRON
ajbmeb-1914	96	26	have	have	VERB
ajbmeb-1914	96	27	the	the	DET
ajbmeb-1914	96	28	most	most	ADV
ajbmeb-1914	96	29	important	important	ADJ
ajbmeb-1914	96	30	level	level	NOUN
ajbmeb-1914	96	31	are	be	AUX
ajbmeb-1914	96	32	:	:	PUNCT
ajbmeb-1914	96	33	1the	1the	NUM
ajbmeb-1914	96	34	ninth	ninth	ADJ
ajbmeb-1914	96	35	paragraph	paragraph	NOUN
ajbmeb-1914	96	36	(	(	PUNCT
ajbmeb-1914	96	37	the	the	DET
ajbmeb-1914	96	38	board	board	NOUN
ajbmeb-1914	96	39	of	of	ADP
ajbmeb-1914	96	40	directors	director	NOUN
ajbmeb-1914	96	41	undertakes	undertake	VERB
ajbmeb-1914	96	42	to	to	PART
ajbmeb-1914	96	43	prepare	prepare	VERB
ajbmeb-1914	96	44	the	the	DET
ajbmeb-1914	96	45	financial	financial	ADJ
ajbmeb-1914	96	46	statements	statement	NOUN
ajbmeb-1914	96	47	in	in	ADP
ajbmeb-1914	96	48	accordance	accordance	NOUN
ajbmeb-1914	96	49	with	with	ADP
ajbmeb-1914	96	50	generally	generally	ADV
ajbmeb-1914	96	51	accepted	accepted	ADJ
ajbmeb-1914	96	52	accounting	accounting	NOUN
ajbmeb-1914	96	53	principles	principle	NOUN
ajbmeb-1914	96	54	.	.	PUNCT
ajbmeb-1914	96	55	)	)	PUNCT
ajbmeb-1914	97	1	it	it	PRON
ajbmeb-1914	97	2	has	have	VERB
ajbmeb-1914	97	3	the	the	DET
ajbmeb-1914	97	4	highest	high	ADJ
ajbmeb-1914	97	5	relative	relative	ADJ
ajbmeb-1914	97	6	importance	importance	NOUN
ajbmeb-1914	97	7	(	(	PUNCT
ajbmeb-1914	97	8	80.4	80.4	NUM
ajbmeb-1914	97	9	)	)	PUNCT
ajbmeb-1914	97	10	.	.	PUNCT
ajbmeb-1914	98	1	2the	2the	DET
ajbmeb-1914	98	2	tenth	tenth	ADJ
ajbmeb-1914	98	3	paragraph	paragraph	NOUN
ajbmeb-1914	98	4	(	(	PUNCT
ajbmeb-1914	98	5	the	the	DET
ajbmeb-1914	98	6	board	board	NOUN
ajbmeb-1914	98	7	of	of	ADP
ajbmeb-1914	98	8	directors	director	NOUN
ajbmeb-1914	98	9	has	have	AUX
ajbmeb-1914	98	10	an	an	DET
ajbmeb-1914	98	11	important	important	ADJ
ajbmeb-1914	98	12	role	role	NOUN
ajbmeb-1914	98	13	in	in	ADP
ajbmeb-1914	98	14	focusing	focus	VERB
ajbmeb-1914	98	15	on	on	ADP
ajbmeb-1914	98	16	the	the	DET
ajbmeb-1914	98	17	existence	existence	NOUN
ajbmeb-1914	98	18	of	of	ADP
ajbmeb-1914	98	19	a	a	DET
ajbmeb-1914	98	20	guide	guide	NOUN
ajbmeb-1914	98	21	to	to	ADP
ajbmeb-1914	98	22	the	the	DET
ajbmeb-1914	98	23	ethical	ethical	ADJ
ajbmeb-1914	98	24	behavior	behavior	NOUN
ajbmeb-1914	98	25	of	of	ADP
ajbmeb-1914	98	26	the	the	DET
ajbmeb-1914	98	27	audit	audit	NOUN
ajbmeb-1914	98	28	office	office	NOUN
ajbmeb-1914	98	29	and	and	CCONJ
ajbmeb-1914	98	30	emphasizing	emphasize	VERB
ajbmeb-1914	98	31	the	the	DET
ajbmeb-1914	98	32	protection	protection	NOUN
ajbmeb-1914	98	33	of	of	ADP
ajbmeb-1914	98	34	the	the	DET
ajbmeb-1914	98	35	institution	institution	NOUN
ajbmeb-1914	98	36	's	's	PART
ajbmeb-1914	98	37	information	information	NOUN
ajbmeb-1914	98	38	and	and	CCONJ
ajbmeb-1914	98	39	ensuring	ensure	VERB
ajbmeb-1914	98	40	its	its	PRON
ajbmeb-1914	98	41	confidentiality	confidentiality	NOUN
ajbmeb-1914	98	42	.	.	PUNCT
ajbmeb-1914	98	43	)	)	PUNCT
ajbmeb-1914	98	44	where	where	SCONJ
ajbmeb-1914	98	45	it	it	PRON
ajbmeb-1914	98	46	has	have	VERB
ajbmeb-1914	98	47	relative	relative	ADJ
ajbmeb-1914	98	48	importance	importance	NOUN
ajbmeb-1914	98	49	(	(	PUNCT
ajbmeb-1914	98	50	79.8	79.8	NUM
ajbmeb-1914	98	51	)	)	PUNCT
ajbmeb-1914	98	52	.	.	PUNCT
ajbmeb-1914	99	1	3the	3the	NUM
ajbmeb-1914	99	2	eighth	eighth	ADJ
ajbmeb-1914	99	3	paragraph	paragraph	NOUN
ajbmeb-1914	99	4	(	(	PUNCT
ajbmeb-1914	99	5	there	there	PRON
ajbmeb-1914	99	6	are	be	VERB
ajbmeb-1914	99	7	rules	rule	NOUN
ajbmeb-1914	99	8	and	and	CCONJ
ajbmeb-1914	99	9	directives	directive	NOUN
ajbmeb-1914	99	10	that	that	PRON
ajbmeb-1914	99	11	define	define	VERB
ajbmeb-1914	99	12	the	the	DET
ajbmeb-1914	99	13	role	role	NOUN
ajbmeb-1914	99	14	of	of	ADP
ajbmeb-1914	99	15	the	the	DET
ajbmeb-1914	99	16	chairman	chairman	NOUN
ajbmeb-1914	99	17	of	of	ADP
ajbmeb-1914	99	18	the	the	DET
ajbmeb-1914	99	19	board	board	NOUN
ajbmeb-1914	99	20	of	of	ADP
ajbmeb-1914	99	21	directors	director	NOUN
ajbmeb-1914	99	22	and	and	CCONJ
ajbmeb-1914	99	23	separate	separate	VERB
ajbmeb-1914	99	24	his	his	PRON
ajbmeb-1914	99	25	duties	duty	NOUN
ajbmeb-1914	99	26	from	from	ADP
ajbmeb-1914	99	27	those	those	PRON
ajbmeb-1914	99	28	of	of	ADP
ajbmeb-1914	99	29	the	the	DET
ajbmeb-1914	99	30	executive	executive	ADJ
ajbmeb-1914	99	31	director	director	NOUN
ajbmeb-1914	99	32	.	.	PUNCT
ajbmeb-1914	99	33	)	)	PUNCT
ajbmeb-1914	100	1	where	where	SCONJ
ajbmeb-1914	100	2	it	it	PRON
ajbmeb-1914	100	3	has	have	VERB
ajbmeb-1914	100	4	relative	relative	ADJ
ajbmeb-1914	100	5	importance	importance	NOUN
ajbmeb-1914	100	6	(	(	PUNCT
ajbmeb-1914	100	7	79	79	NUM
ajbmeb-1914	100	8	)	)	PUNCT
ajbmeb-1914	100	9	.	.	PUNCT
ajbmeb-1914	101	1	while	while	SCONJ
ajbmeb-1914	101	2	the	the	DET
ajbmeb-1914	101	3	paragraph	paragraph	NOUN
ajbmeb-1914	101	4	that	that	PRON
ajbmeb-1914	101	5	has	have	VERB
ajbmeb-1914	101	6	the	the	DET
ajbmeb-1914	101	7	least	least	ADJ
ajbmeb-1914	101	8	relative	relative	ADJ
ajbmeb-1914	101	9	importance	importance	NOUN
ajbmeb-1914	101	10	among	among	ADP
ajbmeb-1914	101	11	the	the	DET
ajbmeb-1914	101	12	paragraphs	paragraph	NOUN
ajbmeb-1914	101	13	is	be	AUX
ajbmeb-1914	101	14	the	the	DET
ajbmeb-1914	101	15	fourteenth	fourteenth	ADJ
ajbmeb-1914	101	16	paragraph	paragraph	NOUN
ajbmeb-1914	101	17	(	(	PUNCT
ajbmeb-1914	101	18	the	the	DET
ajbmeb-1914	101	19	approval	approval	NOUN
ajbmeb-1914	101	20	of	of	ADP
ajbmeb-1914	101	21	shareholders	shareholder	NOUN
ajbmeb-1914	101	22	is	be	AUX
ajbmeb-1914	101	23	obtained	obtain	VERB
ajbmeb-1914	101	24	to	to	PART
ajbmeb-1914	101	25	change	change	VERB
ajbmeb-1914	101	26	the	the	DET
ajbmeb-1914	101	27	number	number	NOUN
ajbmeb-1914	101	28	of	of	ADP
ajbmeb-1914	101	29	members	member	NOUN
ajbmeb-1914	101	30	of	of	ADP
ajbmeb-1914	101	31	the	the	DET
ajbmeb-1914	101	32	board	board	NOUN
ajbmeb-1914	101	33	of	of	ADP
ajbmeb-1914	101	34	directors	director	NOUN
ajbmeb-1914	101	35	,	,	PUNCT
ajbmeb-1914	101	36	as	as	ADV
ajbmeb-1914	101	37	well	well	ADV
ajbmeb-1914	101	38	as	as	SCONJ
ajbmeb-1914	101	39	they	they	PRON
ajbmeb-1914	101	40	have	have	VERB
ajbmeb-1914	101	41	a	a	DET
ajbmeb-1914	101	42	role	role	NOUN
ajbmeb-1914	101	43	in	in	ADP
ajbmeb-1914	101	44	selecting	select	VERB
ajbmeb-1914	101	45	audit	audit	NOUN
ajbmeb-1914	101	46	offices	office	NOUN
ajbmeb-1914	101	47	.	.	PUNCT
ajbmeb-1914	101	48	)	)	PUNCT
ajbmeb-1914	102	1	where	where	SCONJ
ajbmeb-1914	102	2	it	it	PRON
ajbmeb-1914	102	3	has	have	VERB
ajbmeb-1914	102	4	relative	relative	ADJ
ajbmeb-1914	102	5	importance	importance	NOUN
ajbmeb-1914	102	6	(	(	PUNCT
ajbmeb-1914	102	7	72.7	72.7	NUM
ajbmeb-1914	102	8	)	)	PUNCT
ajbmeb-1914	102	9	table	table	NOUN
ajbmeb-1914	102	10	(	(	PUNCT
ajbmeb-1914	102	11	14	14	NUM
ajbmeb-1914	102	12	)	)	PUNCT
ajbmeb-1914	102	13	arithmetic	arithmetic	ADJ
ajbmeb-1914	102	14	averages	average	NOUN
ajbmeb-1914	102	15	,	,	PUNCT
ajbmeb-1914	102	16	standard	standard	ADJ
ajbmeb-1914	102	17	deviations	deviation	NOUN
ajbmeb-1914	102	18	,	,	PUNCT
ajbmeb-1914	102	19	coefficient	coefficient	NOUN
ajbmeb-1914	102	20	of	of	ADP
ajbmeb-1914	102	21	variation	variation	NOUN
ajbmeb-1914	102	22	,	,	PUNCT
ajbmeb-1914	102	23	and	and	CCONJ
ajbmeb-1914	102	24	direction	direction	NOUN
ajbmeb-1914	102	25	of	of	ADP
ajbmeb-1914	102	26	the	the	DET
ajbmeb-1914	102	27	research	research	NOUN
ajbmeb-1914	102	28	sample	sample	NOUN
ajbmeb-1914	102	29	for	for	ADP
ajbmeb-1914	102	30	the	the	DET
ajbmeb-1914	102	31	second	second	ADJ
ajbmeb-1914	102	32	axis	axis	NOUN
ajbmeb-1914	102	33	t	t	PROPN
ajbmeb-1914	102	34	second	second	ADJ
ajbmeb-1914	102	35	axis	axis	NOUN
ajbmeb-1914	102	36	arithmetic	arithmetic	ADJ
ajbmeb-1914	102	37	mean	mean	NOUN
ajbmeb-1914	102	38	standard	standard	ADJ
ajbmeb-1914	102	39	deviation	deviation	NOUN
ajbmeb-1914	102	40	variation	variation	NOUN
ajbmeb-1914	102	41	coefficient	coefficient	NOUN
ajbmeb-1914	102	42	research	research	NOUN
ajbmeb-1914	102	43	sample	sample	NOUN
ajbmeb-1914	102	44	direction	direction	NOUN
ajbmeb-1914	102	45	8	8	NUM
ajbmeb-1914	102	46	there	there	PRON
ajbmeb-1914	102	47	are	be	VERB
ajbmeb-1914	102	48	rules	rule	NOUN
ajbmeb-1914	102	49	and	and	CCONJ
ajbmeb-1914	102	50	directives	directive	NOUN
ajbmeb-1914	102	51	that	that	PRON
ajbmeb-1914	102	52	define	define	VERB
ajbmeb-1914	102	53	the	the	DET
ajbmeb-1914	102	54	role	role	NOUN
ajbmeb-1914	102	55	of	of	ADP
ajbmeb-1914	102	56	the	the	DET
ajbmeb-1914	102	57	chairman	chairman	NOUN
ajbmeb-1914	102	58	of	of	ADP
ajbmeb-1914	102	59	the	the	DET
ajbmeb-1914	102	60	board	board	NOUN
ajbmeb-1914	102	61	of	of	ADP
ajbmeb-1914	102	62	directors	director	NOUN
ajbmeb-1914	102	63	and	and	CCONJ
ajbmeb-1914	102	64	separate	separate	VERB
ajbmeb-1914	102	65	his	his	PRON
ajbmeb-1914	102	66	duties	duty	NOUN
ajbmeb-1914	102	67	those	those	PRON
ajbmeb-1914	102	68	of	of	ADP
ajbmeb-1914	102	69	the	the	DET
ajbmeb-1914	102	70	executive	executive	NOUN
ajbmeb-1914	102	71	directorfrom	directorfrom	ADV
ajbmeb-1914	102	72	.	.	PUNCT
ajbmeb-1914	103	1	3.95	3.95	NUM
ajbmeb-1914	103	2	0.72	0.72	NUM
ajbmeb-1914	103	3	18.33	18.33	NUM
ajbmeb-1914	103	4	ok	ok	NOUN
ajbmeb-1914	103	5	9	9	NUM
ajbmeb-1914	103	6	the	the	DET
ajbmeb-1914	103	7	board	board	NOUN
ajbmeb-1914	103	8	of	of	ADP
ajbmeb-1914	103	9	directors	director	NOUN
ajbmeb-1914	103	10	undertakes	undertake	VERB
ajbmeb-1914	103	11	to	to	PART
ajbmeb-1914	103	12	prepare	prepare	VERB
ajbmeb-1914	103	13	the	the	DET
ajbmeb-1914	103	14	financial	financial	ADJ
ajbmeb-1914	103	15	tingstatements	tingstatement	NOUN
ajbmeb-1914	103	16	in	in	ADP
ajbmeb-1914	103	17	accordance	accordance	NOUN
ajbmeb-1914	103	18	with	with	ADP
ajbmeb-1914	103	19	generally	generally	ADV
ajbmeb-1914	103	20	accepted	accept	VERB
ajbmeb-1914	103	21	accoun	accoun	NOUN
ajbmeb-1914	103	22	principles	principle	NOUN
ajbmeb-1914	103	23	.	.	PUNCT
ajbmeb-1914	104	1	4.02	4.02	NUM
ajbmeb-1914	104	2	0.73	0.73	NUM
ajbmeb-1914	104	3	18.16	18.16	NUM
ajbmeb-1914	104	4	ok	ok	INTJ
ajbmeb-1914	104	5	10	10	NUM
ajbmeb-1914	104	6	important	important	ADJ
ajbmeb-1914	104	7	role	role	NOUN
ajbmeb-1914	104	8	in	in	ADP
ajbmeb-1914	104	9	focusing	focus	VERB
ajbmeb-1914	104	10	onthe	onthe	NOUN
ajbmeb-1914	104	11	board	board	NOUN
ajbmeb-1914	104	12	of	of	ADP
ajbmeb-1914	104	13	directors	director	NOUN
ajbmeb-1914	104	14	has	have	VERB
ajbmeb-1914	104	15	an	an	DET
ajbmeb-1914	104	16	the	the	DET
ajbmeb-1914	104	17	existence	existence	NOUN
ajbmeb-1914	104	18	of	of	ADP
ajbmeb-1914	104	19	a	a	DET
ajbmeb-1914	104	20	code	code	NOUN
ajbmeb-1914	104	21	of	of	ADP
ajbmeb-1914	104	22	ethical	ethical	ADJ
ajbmeb-1914	104	23	conduct	conduct	NOUN
ajbmeb-1914	104	24	for	for	ADP
ajbmeb-1914	104	25	the	the	DET
ajbmeb-1914	104	26	audit	audit	NOUN
ajbmeb-1914	104	27	office	office	NOUN
ajbmeb-1914	104	28	and	and	CCONJ
ajbmeb-1914	104	29	emphasizing	emphasize	VERB
ajbmeb-1914	104	30	the	the	DET
ajbmeb-1914	104	31	protection	protection	NOUN
ajbmeb-1914	104	32	of	of	ADP
ajbmeb-1914	104	33	the	the	DET
ajbmeb-1914	104	34	institution	institution	NOUN
ajbmeb-1914	104	35	’s	’s	PART
ajbmeb-1914	104	36	information	information	NOUN
ajbmeb-1914	104	37	and	and	CCONJ
ajbmeb-1914	104	38	ensuring	ensure	VERB
ajbmeb-1914	104	39	its	its	PRON
ajbmeb-1914	104	40	confidentiality	confidentiality	NOUN
ajbmeb-1914	104	41	.	.	PUNCT
ajbmeb-1914	105	1	3.99	3.99	NUM
ajbmeb-1914	105	2	0.75	0.75	NUM
ajbmeb-1914	105	3	18.80	18.80	NUM
ajbmeb-1914	105	4	ok	ok	INTJ
ajbmeb-1914	105	5	11	11	NUM
ajbmeb-1914	105	6	important	important	ADJ
ajbmeb-1914	105	7	role	role	NOUN
ajbmeb-1914	105	8	in	in	ADP
ajbmeb-1914	105	9	appointing	appoint	VERB
ajbmeb-1914	105	10	anthe	anthe	DET
ajbmeb-1914	105	11	board	board	NOUN
ajbmeb-1914	105	12	of	of	ADP
ajbmeb-1914	105	13	directors	director	NOUN
ajbmeb-1914	105	14	has	have	VERB
ajbmeb-1914	105	15	an	an	DET
ajbmeb-1914	105	16	external	external	ADJ
ajbmeb-1914	105	17	,	,	PUNCT
ajbmeb-1914	105	18	independent	independent	ADJ
ajbmeb-1914	105	19	and	and	CCONJ
ajbmeb-1914	105	20	qualified	qualified	ADJ
ajbmeb-1914	105	21	auditor	auditor	NOUN
ajbmeb-1914	105	22	who	who	PRON
ajbmeb-1914	105	23	honestly	honestly	ADV
ajbmeb-1914	105	24	represents	represent	VERB
ajbmeb-1914	105	25	the	the	DET
ajbmeb-1914	105	26	financial	financial	ADJ
ajbmeb-1914	105	27	position	position	NOUN
ajbmeb-1914	105	28	of	of	ADP
ajbmeb-1914	105	29	the	the	DET
ajbmeb-1914	105	30	institution	institution	NOUN
ajbmeb-1914	105	31	.	.	PUNCT
ajbmeb-1914	106	1	3.84	3.84	NUM
ajbmeb-1914	106	2	0.99	0.99	NUM
ajbmeb-1914	106	3	25.70	25.70	NUM
ajbmeb-1914	106	4	ok	ok	NOUN
ajbmeb-1914	106	5	12	12	NUM
ajbmeb-1914	106	6	the	the	DET
ajbmeb-1914	106	7	board	board	NOUN
ajbmeb-1914	106	8	of	of	ADP
ajbmeb-1914	106	9	directors	director	NOUN
ajbmeb-1914	106	10	seriously	seriously	ADV
ajbmeb-1914	106	11	reviews	review	VERB
ajbmeb-1914	106	12	the	the	DET
ajbmeb-1914	106	13	executive	executive	ADJ
ajbmeb-1914	106	14	salaries	salary	NOUN
ajbmeb-1914	106	15	and	and	CCONJ
ajbmeb-1914	106	16	remunerations	remuneration	NOUN
ajbmeb-1914	106	17	ofprocedures	ofprocedure	NOUN
ajbmeb-1914	106	18	and	and	CCONJ
ajbmeb-1914	106	19	determines	determine	VERB
ajbmeb-1914	106	20	the	the	DET
ajbmeb-1914	106	21	directors	director	NOUN
ajbmeb-1914	106	22	and	and	CCONJ
ajbmeb-1914	106	23	external	external	ADJ
ajbmeb-1914	106	24	auditors	auditor	NOUN
ajbmeb-1914	106	25	3.80	3.80	NUM
ajbmeb-1914	106	26	0.83	0.83	NUM
ajbmeb-1914	106	27	21.84	21.84	NUM
ajbmeb-1914	106	28	ok	ok	INTJ
ajbmeb-1914	106	29	13	13	NUM
ajbmeb-1914	106	30	the	the	DET
ajbmeb-1914	106	31	board	board	NOUN
ajbmeb-1914	106	32	of	of	ADP
ajbmeb-1914	106	33	directors	director	NOUN
ajbmeb-1914	106	34	ensures	ensure	VERB
ajbmeb-1914	106	35	the	the	DET
ajbmeb-1914	106	36	effectiveness	effectiveness	NOUN
ajbmeb-1914	106	37	of	of	ADP
ajbmeb-1914	106	38	the	the	DET
ajbmeb-1914	106	39	mechanisms	mechanism	NOUN
ajbmeb-1914	106	40	and	and	CCONJ
ajbmeb-1914	106	41	practices	practice	NOUN
ajbmeb-1914	106	42	of	of	ADP
ajbmeb-1914	106	43	corporate	corporate	ADJ
ajbmeb-1914	106	44	governance	governance	NOUN
ajbmeb-1914	106	45	and	and	CCONJ
ajbmeb-1914	106	46	the	the	DET
ajbmeb-1914	106	47	limitation	limitation	NOUN
ajbmeb-1914	106	48	of	of	ADP
ajbmeb-1914	106	49	relationships	relationship	NOUN
ajbmeb-1914	106	50	that	that	PRON
ajbmeb-1914	106	51	develop	develop	VERB
ajbmeb-1914	106	52	between	between	ADP
ajbmeb-1914	106	53	managers	manager	NOUN
ajbmeb-1914	106	54	and	and	CCONJ
ajbmeb-1914	106	55	external	external	ADJ
ajbmeb-1914	106	56	auditors	auditor	NOUN
ajbmeb-1914	106	57	.	.	PUNCT
ajbmeb-1914	107	1	3.80	3.80	NUM
ajbmeb-1914	107	2	0.77	0.77	NUM
ajbmeb-1914	107	3	20.26	20.26	NUM
ajbmeb-1914	107	4	ok	ok	PRON
ajbmeb-1914	107	5	14	14	NUM
ajbmeb-1914	107	6	obtained	obtain	VERB
ajbmeb-1914	107	7	to	to	PART
ajbmeb-1914	107	8	change	change	VERB
ajbmeb-1914	107	9	the	the	DET
ajbmeb-1914	107	10	number	number	NOUN
ajbmeb-1914	107	11	ofshareholders	ofshareholder	NOUN
ajbmeb-1914	107	12	’	'	PUNCT
ajbmeb-1914	107	13	approval	approval	NOUN
ajbmeb-1914	107	14	is	be	AUX
ajbmeb-1914	107	15	members	member	NOUN
ajbmeb-1914	107	16	of	of	ADP
ajbmeb-1914	107	17	the	the	DET
ajbmeb-1914	107	18	board	board	NOUN
ajbmeb-1914	107	19	of	of	ADP
ajbmeb-1914	107	20	directors	director	NOUN
ajbmeb-1914	107	21	,	,	PUNCT
ajbmeb-1914	107	22	as	as	ADV
ajbmeb-1914	107	23	well	well	ADV
ajbmeb-1914	107	24	as	as	SCONJ
ajbmeb-1914	107	25	they	they	PRON
ajbmeb-1914	107	26	have	have	VERB
ajbmeb-1914	107	27	a	a	DET
ajbmeb-1914	107	28	role	role	NOUN
ajbmeb-1914	107	29	in	in	ADP
ajbmeb-1914	107	30	selecting	select	VERB
ajbmeb-1914	107	31	audit	audit	NOUN
ajbmeb-1914	107	32	offices	office	NOUN
ajbmeb-1914	107	33	.	.	PUNCT
ajbmeb-1914	108	1	3.64	3.64	NUM
ajbmeb-1914	108	2	0.83	0.83	NUM
ajbmeb-1914	108	3	22.77	22.77	NUM
ajbmeb-1914	108	4	ok	ok	ADP
ajbmeb-1914	108	5	all	all	DET
ajbmeb-1914	108	6	paragraphs	paragraph	NOUN
ajbmeb-1914	108	7	of	of	ADP
ajbmeb-1914	108	8	the	the	DET
ajbmeb-1914	108	9	second	second	ADJ
ajbmeb-1914	108	10	axis	axis	NOUN
ajbmeb-1914	108	11	3.86	3.86	NUM
ajbmeb-1914	108	12	0.52	0.52	NUM
ajbmeb-1914	108	13	13.53	13.53	NUM
ajbmeb-1914	108	14	ok	ok	ADJ
ajbmeb-1914	108	15	american	american	PROPN
ajbmeb-1914	108	16	journal	journal	PROPN
ajbmeb-1914	108	17	of	of	ADP
ajbmeb-1914	108	18	business	business	NOUN
ajbmeb-1914	108	19	management	management	NOUN
ajbmeb-1914	108	20	,	,	PUNCT
ajbmeb-1914	108	21	economics	economic	NOUN
ajbmeb-1914	108	22	and	and	CCONJ
ajbmeb-1914	108	23	banking	banking	NOUN
ajbmeb-1914	108	24	volume	volume	NOUN
ajbmeb-1914	108	25	22	22	NUM
ajbmeb-1914	108	26	march	march	PROPN
ajbmeb-1914	108	27	2024	2024	NUM
ajbmeb-1914	108	28	p	p	NOUN
ajbmeb-1914	108	29	a	a	PRON
ajbmeb-1914	108	30	g	g	NOUN
ajbmeb-1914	108	31	e	e	NOUN
ajbmeb-1914	108	32	|	|	ADV
ajbmeb-1914	108	33	92	92	NUM
ajbmeb-1914	108	34	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	108	35	the	the	DET
ajbmeb-1914	108	36	previous	previous	ADJ
ajbmeb-1914	108	37	table	table	NOUN
ajbmeb-1914	108	38	(	(	PUNCT
ajbmeb-1914	108	39	14	14	NUM
ajbmeb-1914	108	40	)	)	PUNCT
ajbmeb-1914	108	41	indicates	indicate	VERB
ajbmeb-1914	108	42	that	that	SCONJ
ajbmeb-1914	108	43	1the	1the	PRON
ajbmeb-1914	108	44	previous	previous	ADJ
ajbmeb-1914	108	45	table	table	NOUN
ajbmeb-1914	108	46	(	(	PUNCT
ajbmeb-1914	108	47	14	14	NUM
ajbmeb-1914	108	48	)	)	PUNCT
ajbmeb-1914	108	49	indicates	indicate	VERB
ajbmeb-1914	108	50	that	that	SCONJ
ajbmeb-1914	108	51	1the	1the	PRON
ajbmeb-1914	108	52	arithmetic	arithmetic	ADJ
ajbmeb-1914	108	53	mean	mean	NOUN
ajbmeb-1914	108	54	of	of	ADP
ajbmeb-1914	108	55	the	the	DET
ajbmeb-1914	108	56	total	total	ADJ
ajbmeb-1914	108	57	paragraphs	paragraph	NOUN
ajbmeb-1914	108	58	of	of	ADP
ajbmeb-1914	108	59	the	the	DET
ajbmeb-1914	108	60	second	second	ADJ
ajbmeb-1914	108	61	axis	axis	NOUN
ajbmeb-1914	108	62	is	be	AUX
ajbmeb-1914	108	63	heading	head	VERB
ajbmeb-1914	108	64	towards	towards	ADP
ajbmeb-1914	108	65	(	(	PUNCT
ajbmeb-1914	108	66	ok	ok	INTJ
ajbmeb-1914	108	67	)	)	PUNCT
ajbmeb-1914	108	68	from	from	ADP
ajbmeb-1914	108	69	the	the	DET
ajbmeb-1914	108	70	point	point	NOUN
ajbmeb-1914	108	71	of	of	ADP
ajbmeb-1914	108	72	view	view	NOUN
ajbmeb-1914	108	73	of	of	ADP
ajbmeb-1914	108	74	the	the	DET
ajbmeb-1914	108	75	research	research	NOUN
ajbmeb-1914	108	76	sample	sample	NOUN
ajbmeb-1914	108	77	,	,	PUNCT
ajbmeb-1914	108	78	where	where	SCONJ
ajbmeb-1914	108	79	the	the	DET
ajbmeb-1914	108	80	arithmetic	arithmetic	ADJ
ajbmeb-1914	108	81	mean	mean	NOUN
ajbmeb-1914	108	82	was	be	AUX
ajbmeb-1914	108	83	(	(	PUNCT
ajbmeb-1914	108	84	3.86	3.86	NUM
ajbmeb-1914	108	85	)	)	PUNCT
ajbmeb-1914	108	86	,	,	PUNCT
ajbmeb-1914	108	87	the	the	DET
ajbmeb-1914	108	88	standard	standard	ADJ
ajbmeb-1914	108	89	deviation	deviation	NOUN
ajbmeb-1914	108	90	was	be	AUX
ajbmeb-1914	108	91	(	(	PUNCT
ajbmeb-1914	108	92	0.52	0.52	NUM
ajbmeb-1914	108	93	)	)	PUNCT
ajbmeb-1914	108	94	and	and	CCONJ
ajbmeb-1914	108	95	the	the	DET
ajbmeb-1914	108	96	coefficient	coefficient	NOUN
ajbmeb-1914	108	97	of	of	ADP
ajbmeb-1914	108	98	difference	difference	NOUN
ajbmeb-1914	108	99	was	be	AUX
ajbmeb-1914	108	100	(	(	PUNCT
ajbmeb-1914	108	101	13.53	13.53	NUM
ajbmeb-1914	108	102	)	)	PUNCT
ajbmeb-1914	108	103	.	.	PUNCT
ajbmeb-1914	109	1	2where	2where	NUM
ajbmeb-1914	109	2	the	the	DET
ajbmeb-1914	109	3	ninth	ninth	ADJ
ajbmeb-1914	109	4	paragraph	paragraph	NOUN
ajbmeb-1914	109	5	(	(	PUNCT
ajbmeb-1914	109	6	the	the	DET
ajbmeb-1914	109	7	board	board	NOUN
ajbmeb-1914	109	8	of	of	ADP
ajbmeb-1914	109	9	directors	director	NOUN
ajbmeb-1914	109	10	undertakes	undertake	VERB
ajbmeb-1914	109	11	to	to	PART
ajbmeb-1914	109	12	prepare	prepare	VERB
ajbmeb-1914	109	13	the	the	DET
ajbmeb-1914	109	14	financial	financial	ADJ
ajbmeb-1914	109	15	statements	statement	NOUN
ajbmeb-1914	109	16	in	in	ADP
ajbmeb-1914	109	17	accordance	accordance	NOUN
ajbmeb-1914	109	18	with	with	ADP
ajbmeb-1914	109	19	generally	generally	ADV
ajbmeb-1914	109	20	accepted	accepted	ADJ
ajbmeb-1914	109	21	accounting	accounting	NOUN
ajbmeb-1914	109	22	principles	principle	NOUN
ajbmeb-1914	109	23	.	.	PUNCT
ajbmeb-1914	109	24	)	)	PUNCT
ajbmeb-1914	109	25	has	have	VERB
ajbmeb-1914	109	26	the	the	DET
ajbmeb-1914	109	27	largest	large	ADJ
ajbmeb-1914	109	28	arithmetic	arithmetic	ADJ
ajbmeb-1914	109	29	mean	mean	NOUN
ajbmeb-1914	109	30	(	(	PUNCT
ajbmeb-1914	109	31	4.02	4.02	NUM
ajbmeb-1914	109	32	)	)	PUNCT
ajbmeb-1914	109	33	and	and	CCONJ
ajbmeb-1914	109	34	standard	standard	ADJ
ajbmeb-1914	109	35	deviation	deviation	NOUN
ajbmeb-1914	109	36	(	(	PUNCT
ajbmeb-1914	109	37	0.73	0.73	NUM
ajbmeb-1914	109	38	)	)	PUNCT
ajbmeb-1914	109	39	and	and	CCONJ
ajbmeb-1914	109	40	the	the	DET
ajbmeb-1914	109	41	direction	direction	NOUN
ajbmeb-1914	109	42	of	of	ADP
ajbmeb-1914	109	43	the	the	DET
ajbmeb-1914	109	44	research	research	NOUN
ajbmeb-1914	109	45	sample	sample	NOUN
ajbmeb-1914	109	46	was	be	AUX
ajbmeb-1914	109	47	towards	towards	ADP
ajbmeb-1914	109	48	(	(	PUNCT
ajbmeb-1914	109	49	ok	ok	INTJ
ajbmeb-1914	109	50	)	)	PUNCT
ajbmeb-1914	109	51	.	.	PUNCT
ajbmeb-1914	110	1	3while	3while	NUM
ajbmeb-1914	110	2	the	the	DET
ajbmeb-1914	110	3	fourteenth	fourteenth	ADJ
ajbmeb-1914	110	4	paragraph	paragraph	NOUN
ajbmeb-1914	110	5	(	(	PUNCT
ajbmeb-1914	110	6	shareholders	shareholder	NOUN
ajbmeb-1914	110	7	’	'	PUNCT
ajbmeb-1914	110	8	approval	approval	NOUN
ajbmeb-1914	110	9	is	be	AUX
ajbmeb-1914	110	10	obtained	obtain	VERB
ajbmeb-1914	110	11	to	to	PART
ajbmeb-1914	110	12	change	change	VERB
ajbmeb-1914	110	13	the	the	DET
ajbmeb-1914	110	14	number	number	NOUN
ajbmeb-1914	110	15	of	of	ADP
ajbmeb-1914	110	16	members	member	NOUN
ajbmeb-1914	110	17	of	of	ADP
ajbmeb-1914	110	18	the	the	DET
ajbmeb-1914	110	19	board	board	NOUN
ajbmeb-1914	110	20	of	of	ADP
ajbmeb-1914	110	21	directors	director	NOUN
ajbmeb-1914	110	22	,	,	PUNCT
ajbmeb-1914	110	23	as	as	ADV
ajbmeb-1914	110	24	well	well	ADV
ajbmeb-1914	110	25	as	as	SCONJ
ajbmeb-1914	110	26	they	they	PRON
ajbmeb-1914	110	27	have	have	VERB
ajbmeb-1914	110	28	a	a	DET
ajbmeb-1914	110	29	role	role	NOUN
ajbmeb-1914	110	30	in	in	ADP
ajbmeb-1914	110	31	selecting	select	VERB
ajbmeb-1914	110	32	audit	audit	NOUN
ajbmeb-1914	110	33	offices	office	NOUN
ajbmeb-1914	110	34	.	.	PUNCT
ajbmeb-1914	110	35	)	)	PUNCT
ajbmeb-1914	111	1	it	it	PRON
ajbmeb-1914	111	2	has	have	VERB
ajbmeb-1914	111	3	the	the	DET
ajbmeb-1914	111	4	lowest	low	ADJ
ajbmeb-1914	111	5	arithmetic	arithmetic	ADJ
ajbmeb-1914	111	6	mean	mean	NOUN
ajbmeb-1914	111	7	(	(	PUNCT
ajbmeb-1914	111	8	3.64	3.64	NUM
ajbmeb-1914	111	9	)	)	PUNCT
ajbmeb-1914	111	10	and	and	CCONJ
ajbmeb-1914	111	11	standard	standard	ADJ
ajbmeb-1914	111	12	deviation	deviation	NOUN
ajbmeb-1914	111	13	(	(	PUNCT
ajbmeb-1914	111	14	0.83	0.83	NUM
ajbmeb-1914	111	15	)	)	PUNCT
ajbmeb-1914	111	16	and	and	CCONJ
ajbmeb-1914	111	17	the	the	DET
ajbmeb-1914	111	18	direction	direction	NOUN
ajbmeb-1914	111	19	of	of	ADP
ajbmeb-1914	111	20	the	the	DET
ajbmeb-1914	111	21	research	research	NOUN
ajbmeb-1914	111	22	sample	sample	NOUN
ajbmeb-1914	111	23	towards	towards	ADP
ajbmeb-1914	111	24	(	(	PUNCT
ajbmeb-1914	111	25	ok	ok	INTJ
ajbmeb-1914	111	26	)	)	PUNCT
ajbmeb-1914	111	27	.	.	PUNCT
ajbmeb-1914	112	1	4the	4the	NUM
ajbmeb-1914	112	2	ninth	ninth	ADJ
ajbmeb-1914	112	3	paragraph	paragraph	NOUN
ajbmeb-1914	112	4	(	(	PUNCT
ajbmeb-1914	112	5	the	the	DET
ajbmeb-1914	112	6	board	board	NOUN
ajbmeb-1914	112	7	of	of	ADP
ajbmeb-1914	112	8	directors	director	NOUN
ajbmeb-1914	112	9	undertakes	undertake	VERB
ajbmeb-1914	112	10	to	to	PART
ajbmeb-1914	112	11	prepare	prepare	VERB
ajbmeb-1914	112	12	the	the	DET
ajbmeb-1914	112	13	financial	financial	ADJ
ajbmeb-1914	112	14	statements	statement	NOUN
ajbmeb-1914	112	15	in	in	ADP
ajbmeb-1914	112	16	accordance	accordance	NOUN
ajbmeb-1914	112	17	with	with	ADP
ajbmeb-1914	112	18	generally	generally	ADV
ajbmeb-1914	112	19	accepted	accepted	ADJ
ajbmeb-1914	112	20	accounting	accounting	NOUN
ajbmeb-1914	112	21	principles	principle	NOUN
ajbmeb-1914	112	22	.	.	PUNCT
ajbmeb-1914	112	23	)	)	PUNCT
ajbmeb-1914	112	24	had	have	VERB
ajbmeb-1914	112	25	the	the	DET
ajbmeb-1914	112	26	lowest	low	ADJ
ajbmeb-1914	112	27	coefficient	coefficient	NOUN
ajbmeb-1914	112	28	of	of	ADP
ajbmeb-1914	112	29	variation	variation	NOUN
ajbmeb-1914	112	30	(	(	PUNCT
ajbmeb-1914	112	31	18.16	18.16	NUM
ajbmeb-1914	112	32	)	)	PUNCT
ajbmeb-1914	112	33	.	.	PUNCT
ajbmeb-1914	113	1	5the	5the	PRON
ajbmeb-1914	113	2	eleventh	eleventh	ADJ
ajbmeb-1914	113	3	paragraph	paragraph	NOUN
ajbmeb-1914	113	4	(	(	PUNCT
ajbmeb-1914	113	5	the	the	DET
ajbmeb-1914	113	6	board	board	NOUN
ajbmeb-1914	113	7	of	of	ADP
ajbmeb-1914	113	8	directors	director	NOUN
ajbmeb-1914	113	9	has	have	AUX
ajbmeb-1914	113	10	an	an	DET
ajbmeb-1914	113	11	important	important	ADJ
ajbmeb-1914	113	12	role	role	NOUN
ajbmeb-1914	113	13	in	in	ADP
ajbmeb-1914	113	14	appointing	appoint	VERB
ajbmeb-1914	113	15	an	an	DET
ajbmeb-1914	113	16	external	external	ADJ
ajbmeb-1914	113	17	,	,	PUNCT
ajbmeb-1914	113	18	independent	independent	ADJ
ajbmeb-1914	113	19	and	and	CCONJ
ajbmeb-1914	113	20	qualified	qualified	ADJ
ajbmeb-1914	113	21	auditor	auditor	NOUN
ajbmeb-1914	113	22	and	and	CCONJ
ajbmeb-1914	113	23	honestly	honestly	ADV
ajbmeb-1914	113	24	represents	represent	VERB
ajbmeb-1914	113	25	the	the	DET
ajbmeb-1914	113	26	reality	reality	NOUN
ajbmeb-1914	113	27	of	of	ADP
ajbmeb-1914	113	28	the	the	DET
ajbmeb-1914	113	29	financial	financial	ADJ
ajbmeb-1914	113	30	position	position	NOUN
ajbmeb-1914	113	31	of	of	ADP
ajbmeb-1914	113	32	the	the	DET
ajbmeb-1914	113	33	institution	institution	NOUN
ajbmeb-1914	113	34	.	.	PUNCT
ajbmeb-1914	113	35	)	)	PUNCT
ajbmeb-1914	114	1	it	it	PRON
ajbmeb-1914	114	2	has	have	VERB
ajbmeb-1914	114	3	the	the	DET
ajbmeb-1914	114	4	largest	large	ADJ
ajbmeb-1914	114	5	coefficient	coefficient	NOUN
ajbmeb-1914	114	6	of	of	ADP
ajbmeb-1914	114	7	variation	variation	NOUN
ajbmeb-1914	114	8	(	(	PUNCT
ajbmeb-1914	114	9	25.7	25.7	NUM
ajbmeb-1914	114	10	)	)	PUNCT
ajbmeb-1914	114	11	.	.	PUNCT
ajbmeb-1914	115	1	third	third	ADJ
ajbmeb-1914	115	2	frequencies	frequency	NOUN
ajbmeb-1914	115	3	,	,	PUNCT
ajbmeb-1914	115	4	percentages	percentage	NOUN
ajbmeb-1914	115	5	,	,	PUNCT
ajbmeb-1914	115	6	relative	relative	ADJ
ajbmeb-1914	115	7	importance	importance	NOUN
ajbmeb-1914	115	8	index	index	NOUN
ajbmeb-1914	115	9	,	,	PUNCT
ajbmeb-1914	115	10	arithmetic	arithmetic	ADJ
ajbmeb-1914	115	11	averages	average	NOUN
ajbmeb-1914	115	12	,	,	PUNCT
ajbmeb-1914	115	13	standard	standard	ADJ
ajbmeb-1914	115	14	deviations	deviation	NOUN
ajbmeb-1914	115	15	,	,	PUNCT
ajbmeb-1914	115	16	coefficient	coefficient	NOUN
ajbmeb-1914	115	17	of	of	ADP
ajbmeb-1914	115	18	variation	variation	NOUN
ajbmeb-1914	115	19	,	,	PUNCT
ajbmeb-1914	115	20	and	and	CCONJ
ajbmeb-1914	115	21	the	the	DET
ajbmeb-1914	115	22	direction	direction	NOUN
ajbmeb-1914	115	23	of	of	ADP
ajbmeb-1914	115	24	the	the	DET
ajbmeb-1914	115	25	research	research	NOUN
ajbmeb-1914	115	26	sample	sample	NOUN
ajbmeb-1914	115	27	for	for	ADP
ajbmeb-1914	115	28	the	the	DET
ajbmeb-1914	115	29	paragraphs	paragraph	NOUN
ajbmeb-1914	115	30	of	of	ADP
ajbmeb-1914	115	31	the	the	DET
ajbmeb-1914	115	32	third	third	ADJ
ajbmeb-1914	115	33	axis	axis	NOUN
ajbmeb-1914	115	34	(	(	PUNCT
ajbmeb-1914	115	35	audit	audit	NOUN
ajbmeb-1914	115	36	committees	committee	NOUN
ajbmeb-1914	115	37	and	and	CCONJ
ajbmeb-1914	115	38	external	external	ADJ
ajbmeb-1914	115	39	audit	audit	NOUN
ajbmeb-1914	115	40	quality	quality	NOUN
ajbmeb-1914	115	41	support	support	NOUN
ajbmeb-1914	115	42	)	)	PUNCT
ajbmeb-1914	115	43	.	.	PUNCT
ajbmeb-1914	116	1	the	the	DET
ajbmeb-1914	116	2	results	result	NOUN
ajbmeb-1914	116	3	were	be	AUX
ajbmeb-1914	116	4	as	as	ADP
ajbmeb-1914	116	5	shown	show	VERB
ajbmeb-1914	116	6	in	in	ADP
ajbmeb-1914	116	7	the	the	DET
ajbmeb-1914	116	8	tables	table	NOUN
ajbmeb-1914	116	9	as	as	SCONJ
ajbmeb-1914	116	10	follows	follow	VERB
ajbmeb-1914	116	11	:	:	PUNCT
ajbmeb-1914	116	12	table	table	NOUN
ajbmeb-1914	116	13	(	(	PUNCT
ajbmeb-1914	116	14	15	15	NUM
ajbmeb-1914	116	15	)	)	PUNCT
ajbmeb-1914	116	16	frequencies	frequency	NOUN
ajbmeb-1914	116	17	and	and	CCONJ
ajbmeb-1914	116	18	percentages	percentage	NOUN
ajbmeb-1914	116	19	of	of	ADP
ajbmeb-1914	116	20	the	the	DET
ajbmeb-1914	116	21	third	third	ADJ
ajbmeb-1914	116	22	axis	axis	NOUN
ajbmeb-1914	116	23	paragraphs	paragraph	NOUN
ajbmeb-1914	116	24	t	t	NOUN
ajbmeb-1914	116	25	the	the	DET
ajbmeb-1914	116	26	third	third	ADJ
ajbmeb-1914	116	27	axis	axis	NOUN
ajbmeb-1914	116	28	strongly	strongly	ADV
ajbmeb-1914	116	29	disagree	disagree	VERB
ajbmeb-1914	116	30	not	not	PART
ajbmeb-1914	116	31	agree	agree	VERB
ajbmeb-1914	116	32	neutral	neutral	ADJ
ajbmeb-1914	116	33	ok	ok	ADV
ajbmeb-1914	116	34	strongly	strongly	ADV
ajbmeb-1914	116	35	agree	agree	VERB
ajbmeb-1914	116	36	the	the	DET
ajbmeb-1914	116	37	relative	relative	ADJ
ajbmeb-1914	116	38	importance	importance	NOUN
ajbmeb-1914	116	39	index	index	NOUN
ajbmeb-1914	116	40	repetition	repetition	NOUN
ajbmeb-1914	116	41	percent	percent	NOUN
ajbmeb-1914	116	42	repetition	repetition	NOUN
ajbmeb-1914	116	43	percent	percent	NOUN
ajbmeb-1914	116	44	repetition	repetition	NOUN
ajbmeb-1914	116	45	percent	percent	NOUN
ajbmeb-1914	116	46	repetition	repetition	NOUN
ajbmeb-1914	116	47	percent	percent	NOUN
ajbmeb-1914	116	48	repetition	repetition	NOUN
ajbmeb-1914	116	49	percent	percent	NOUN
ajbmeb-1914	116	50	15th	15th	NOUN
ajbmeb-1914	116	51	the	the	DET
ajbmeb-1914	116	52	chairman	chairman	NOUN
ajbmeb-1914	116	53	of	of	ADP
ajbmeb-1914	116	54	the	the	DET
ajbmeb-1914	116	55	audit	audit	NOUN
ajbmeb-1914	116	56	committee	committee	NOUN
ajbmeb-1914	116	57	,	,	PUNCT
ajbmeb-1914	116	58	when	when	SCONJ
ajbmeb-1914	116	59	relevant	relevant	ADJ
ajbmeb-1914	116	60	,	,	PUNCT
ajbmeb-1914	116	61	communicates	communicate	VERB
ajbmeb-1914	116	62	with	with	ADP
ajbmeb-1914	116	63	other	other	ADJ
ajbmeb-1914	116	64	members	member	NOUN
ajbmeb-1914	116	65	of	of	ADP
ajbmeb-1914	116	66	the	the	DET
ajbmeb-1914	116	67	audit	audit	NOUN
ajbmeb-1914	116	68	committee	committee	NOUN
ajbmeb-1914	116	69	and	and	CCONJ
ajbmeb-1914	116	70	with	with	ADP
ajbmeb-1914	116	71	the	the	DET
ajbmeb-1914	116	72	auditor	auditor	NOUN
ajbmeb-1914	116	73	on	on	ADP
ajbmeb-1914	116	74	a	a	DET
ajbmeb-1914	116	75	regular	regular	ADJ
ajbmeb-1914	116	76	basis	basis	NOUN
ajbmeb-1914	116	77	3	3	NUM
ajbmeb-1914	116	78	1.8	1.8	NUM
ajbmeb-1914	116	79	7	7	NUM
ajbmeb-1914	116	80	4.2	4.2	NUM
ajbmeb-1914	116	81	27	27	NUM
ajbmeb-1914	116	82	16.1	16.1	NUM
ajbmeb-1914	116	83	96	96	NUM
ajbmeb-1914	116	84	57.1	57.1	NUM
ajbmeb-1914	116	85	35	35	NUM
ajbmeb-1914	116	86	20.8	20.8	NUM
ajbmeb-1914	116	87	78.2	78.2	NUM
ajbmeb-1914	116	88	16	16	NUM
ajbmeb-1914	116	89	the	the	DET
ajbmeb-1914	116	90	audit	audit	NOUN
ajbmeb-1914	116	91	committee	committee	NOUN
ajbmeb-1914	116	92	shall	shall	AUX
ajbmeb-1914	116	93	with	with	ADP
ajbmeb-1914	116	94	themeet	themeet	NOUN
ajbmeb-1914	116	95	auditor	auditor	NOUN
ajbmeb-1914	116	96	without	without	ADP
ajbmeb-1914	116	97	the	the	DET
ajbmeb-1914	116	98	presence	presence	NOUN
ajbmeb-1914	116	99	of	of	ADP
ajbmeb-1914	116	100	management	management	NOUN
ajbmeb-1914	116	101	at	at	ADP
ajbmeb-1914	116	102	least	least	ADJ
ajbmeb-1914	116	103	once	once	ADV
ajbmeb-1914	116	104	a	a	DET
ajbmeb-1914	116	105	year	year	NOUN
ajbmeb-1914	116	106	4	4	NUM
ajbmeb-1914	116	107	2.4	2.4	NUM
ajbmeb-1914	116	108	17	17	NUM
ajbmeb-1914	116	109	10.1	10.1	NUM
ajbmeb-1914	116	110	30	30	NUM
ajbmeb-1914	116	111	17.9	17.9	NUM
ajbmeb-1914	116	112	85	85	NUM
ajbmeb-1914	116	113	50.6	50.6	NUM
ajbmeb-1914	116	114	32	32	NUM
ajbmeb-1914	116	115	19.0	19.0	NUM
ajbmeb-1914	116	116	74.8	74.8	NUM
ajbmeb-1914	116	117	17	17	NUM
ajbmeb-1914	116	118	the	the	DET
ajbmeb-1914	116	119	audit	audit	NOUN
ajbmeb-1914	116	120	committee	committee	NOUN
ajbmeb-1914	116	121	is	be	AUX
ajbmeb-1914	116	122	able	able	ADJ
ajbmeb-1914	116	123	to	to	PART
ajbmeb-1914	116	124	allocate	allocate	VERB
ajbmeb-1914	116	125	employees	employee	NOUN
ajbmeb-1914	116	126	of	of	ADP
ajbmeb-1914	116	127	the	the	DET
ajbmeb-1914	116	128	internal	internal	ADJ
ajbmeb-1914	116	129	auditors	auditor	NOUN
ajbmeb-1914	116	130	to	to	PART
ajbmeb-1914	116	131	obtain	obtain	VERB
ajbmeb-1914	116	132	important	important	ADJ
ajbmeb-1914	116	133	information	information	NOUN
ajbmeb-1914	116	134	about	about	ADP
ajbmeb-1914	116	135	the	the	DET
ajbmeb-1914	116	136	facility	facility	NOUN
ajbmeb-1914	116	137	.	.	PUNCT
ajbmeb-1914	117	1	4	4	NUM
ajbmeb-1914	117	2	2.4	2.4	NUM
ajbmeb-1914	117	3	12	12	NUM
ajbmeb-1914	117	4	7.1	7.1	NUM
ajbmeb-1914	117	5	30	30	NUM
ajbmeb-1914	117	6	17.9	17.9	NUM
ajbmeb-1914	117	7	90	90	NUM
ajbmeb-1914	117	8	53.6	53.6	NUM
ajbmeb-1914	117	9	32	32	NUM
ajbmeb-1914	117	10	19.0	19.0	NUM
ajbmeb-1914	117	11	76.0	76.0	NUM
ajbmeb-1914	117	12	18	18	NUM
ajbmeb-1914	117	13	selection	selection	NOUN
ajbmeb-1914	117	14	of	of	ADP
ajbmeb-1914	117	15	external	external	ADJ
ajbmeb-1914	117	16	auditors	auditor	NOUN
ajbmeb-1914	117	17	according	accord	VERB
ajbmeb-1914	117	18	to	to	ADP
ajbmeb-1914	117	19	the	the	DET
ajbmeb-1914	117	20	quality	quality	NOUN
ajbmeb-1914	117	21	control	control	NOUN
ajbmeb-1914	117	22	program	program	NOUN
ajbmeb-1914	117	23	in	in	ADP
ajbmeb-1914	117	24	the	the	DET
ajbmeb-1914	117	25	2	2	NUM
ajbmeb-1914	117	26	1.2	1.2	NUM
ajbmeb-1914	117	27	9	9	NUM
ajbmeb-1914	117	28	5.4	5.4	NUM
ajbmeb-1914	117	29	32	32	NUM
ajbmeb-1914	117	30	19.0	19.0	NUM
ajbmeb-1914	117	31	81	81	NUM
ajbmeb-1914	117	32	48.2	48.2	NUM
ajbmeb-1914	117	33	44	44	NUM
ajbmeb-1914	117	34	26.2	26.2	NUM
ajbmeb-1914	117	35	78.6	78.6	NUM
ajbmeb-1914	117	36	american	american	ADJ
ajbmeb-1914	117	37	journal	journal	PROPN
ajbmeb-1914	117	38	of	of	ADP
ajbmeb-1914	117	39	business	business	NOUN
ajbmeb-1914	117	40	management	management	NOUN
ajbmeb-1914	117	41	,	,	PUNCT
ajbmeb-1914	117	42	economics	economic	NOUN
ajbmeb-1914	117	43	and	and	CCONJ
ajbmeb-1914	117	44	banking	banking	NOUN
ajbmeb-1914	117	45	volume	volume	NOUN
ajbmeb-1914	117	46	22	22	NUM
ajbmeb-1914	117	47	march	march	PROPN
ajbmeb-1914	117	48	2024	2024	NUM
ajbmeb-1914	117	49	p	p	NOUN
ajbmeb-1914	117	50	a	a	PRON
ajbmeb-1914	117	51	g	g	NOUN
ajbmeb-1914	117	52	e	e	NOUN
ajbmeb-1914	118	1	|	|	ADV
ajbmeb-1914	118	2	93	93	NUM
ajbmeb-1914	118	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	118	4	from	from	ADP
ajbmeb-1914	118	5	the	the	DET
ajbmeb-1914	118	6	table	table	NOUN
ajbmeb-1914	118	7	(	(	PUNCT
ajbmeb-1914	118	8	15	15	NUM
ajbmeb-1914	118	9	)	)	PUNCT
ajbmeb-1914	118	10	above	above	ADV
ajbmeb-1914	118	11	,	,	PUNCT
ajbmeb-1914	118	12	we	we	PRON
ajbmeb-1914	118	13	note	note	VERB
ajbmeb-1914	118	14	that	that	SCONJ
ajbmeb-1914	118	15	(	(	PUNCT
ajbmeb-1914	118	16	25	25	NUM
ajbmeb-1914	118	17	%	%	NOUN
ajbmeb-1914	118	18	)	)	PUNCT
ajbmeb-1914	118	19	of	of	ADP
ajbmeb-1914	118	20	the	the	DET
ajbmeb-1914	118	21	research	research	NOUN
ajbmeb-1914	118	22	sample	sample	NOUN
ajbmeb-1914	118	23	had	have	VERB
ajbmeb-1914	118	24	their	their	PRON
ajbmeb-1914	118	25	opinions	opinion	NOUN
ajbmeb-1914	118	26	that	that	SCONJ
ajbmeb-1914	118	27	the	the	DET
ajbmeb-1914	118	28	paragraphs	paragraph	NOUN
ajbmeb-1914	118	29	of	of	ADP
ajbmeb-1914	118	30	the	the	DET
ajbmeb-1914	118	31	third	third	ADJ
ajbmeb-1914	118	32	axis	axis	NOUN
ajbmeb-1914	118	33	agreed	agree	VERB
ajbmeb-1914	118	34	strongly	strongly	ADV
ajbmeb-1914	118	35	,	,	PUNCT
ajbmeb-1914	118	36	and	and	CCONJ
ajbmeb-1914	118	37	that	that	SCONJ
ajbmeb-1914	118	38	(	(	PUNCT
ajbmeb-1914	118	39	51	51	NUM
ajbmeb-1914	118	40	%	%	NOUN
ajbmeb-1914	118	41	)	)	PUNCT
ajbmeb-1914	118	42	of	of	ADP
ajbmeb-1914	118	43	the	the	DET
ajbmeb-1914	118	44	research	research	NOUN
ajbmeb-1914	118	45	sample	sample	NOUN
ajbmeb-1914	118	46	were	be	AUX
ajbmeb-1914	118	47	their	their	PRON
ajbmeb-1914	118	48	opinions	opinion	NOUN
ajbmeb-1914	118	49	that	that	SCONJ
ajbmeb-1914	118	50	the	the	DET
ajbmeb-1914	118	51	paragraphs	paragraph	NOUN
ajbmeb-1914	118	52	of	of	ADP
ajbmeb-1914	118	53	the	the	DET
ajbmeb-1914	118	54	third	third	ADJ
ajbmeb-1914	118	55	axis	axis	NOUN
ajbmeb-1914	118	56	were	be	AUX
ajbmeb-1914	118	57	in	in	ADP
ajbmeb-1914	118	58	agreement	agreement	NOUN
ajbmeb-1914	118	59	,	,	PUNCT
ajbmeb-1914	118	60	and	and	CCONJ
ajbmeb-1914	118	61	that	that	SCONJ
ajbmeb-1914	118	62	(	(	PUNCT
ajbmeb-1914	118	63	16	16	NUM
ajbmeb-1914	118	64	%	%	NOUN
ajbmeb-1914	118	65	)	)	PUNCT
ajbmeb-1914	118	66	of	of	ADP
ajbmeb-1914	118	67	the	the	DET
ajbmeb-1914	118	68	sample	sample	NOUN
ajbmeb-1914	118	69	the	the	DET
ajbmeb-1914	118	70	research	research	NOUN
ajbmeb-1914	118	71	was	be	AUX
ajbmeb-1914	118	72	their	their	PRON
ajbmeb-1914	118	73	opinions	opinion	NOUN
ajbmeb-1914	118	74	that	that	SCONJ
ajbmeb-1914	118	75	the	the	DET
ajbmeb-1914	118	76	paragraphs	paragraph	NOUN
ajbmeb-1914	118	77	of	of	ADP
ajbmeb-1914	118	78	the	the	DET
ajbmeb-1914	118	79	third	third	ADJ
ajbmeb-1914	118	80	axis	axis	NOUN
ajbmeb-1914	118	81	were	be	AUX
ajbmeb-1914	118	82	neutral	neutral	ADJ
ajbmeb-1914	118	83	,	,	PUNCT
ajbmeb-1914	118	84	and	and	CCONJ
ajbmeb-1914	118	85	that	that	SCONJ
ajbmeb-1914	118	86	the	the	DET
ajbmeb-1914	118	87	percentage	percentage	NOUN
ajbmeb-1914	118	88	(	(	PUNCT
ajbmeb-1914	118	89	6	6	NUM
ajbmeb-1914	118	90	%	%	NOUN
ajbmeb-1914	118	91	)	)	PUNCT
ajbmeb-1914	118	92	of	of	ADP
ajbmeb-1914	118	93	the	the	DET
ajbmeb-1914	118	94	research	research	NOUN
ajbmeb-1914	118	95	sample	sample	NOUN
ajbmeb-1914	118	96	was	be	AUX
ajbmeb-1914	118	97	their	their	PRON
ajbmeb-1914	118	98	opinions	opinion	NOUN
ajbmeb-1914	118	99	that	that	SCONJ
ajbmeb-1914	118	100	the	the	DET
ajbmeb-1914	118	101	paragraphs	paragraph	NOUN
ajbmeb-1914	118	102	of	of	ADP
ajbmeb-1914	118	103	the	the	DET
ajbmeb-1914	118	104	third	third	ADJ
ajbmeb-1914	118	105	axis	axis	NOUN
ajbmeb-1914	118	106	did	do	AUX
ajbmeb-1914	118	107	not	not	PART
ajbmeb-1914	118	108	agree	agree	VERB
ajbmeb-1914	118	109	,	,	PUNCT
ajbmeb-1914	118	110	and	and	CCONJ
ajbmeb-1914	118	111	that	that	SCONJ
ajbmeb-1914	118	112	the	the	DET
ajbmeb-1914	118	113	percentage	percentage	NOUN
ajbmeb-1914	118	114	(	(	PUNCT
ajbmeb-1914	118	115	2	2	NUM
ajbmeb-1914	118	116	%	%	NOUN
ajbmeb-1914	118	117	)	)	PUNCT
ajbmeb-1914	118	118	of	of	ADP
ajbmeb-1914	118	119	the	the	DET
ajbmeb-1914	118	120	research	research	NOUN
ajbmeb-1914	118	121	sample	sample	NOUN
ajbmeb-1914	118	122	was	be	AUX
ajbmeb-1914	118	123	their	their	PRON
ajbmeb-1914	118	124	opinions	opinion	NOUN
ajbmeb-1914	118	125	that	that	SCONJ
ajbmeb-1914	118	126	the	the	DET
ajbmeb-1914	118	127	paragraphs	paragraph	NOUN
ajbmeb-1914	118	128	of	of	ADP
ajbmeb-1914	118	129	the	the	DET
ajbmeb-1914	118	130	third	third	ADJ
ajbmeb-1914	118	131	axis	axis	NOUN
ajbmeb-1914	118	132	did	do	AUX
ajbmeb-1914	118	133	not	not	PART
ajbmeb-1914	118	134	agree	agree	VERB
ajbmeb-1914	118	135	strongly	strongly	ADV
ajbmeb-1914	118	136	.	.	PUNCT
ajbmeb-1914	119	1	we	we	PRON
ajbmeb-1914	119	2	note	note	VERB
ajbmeb-1914	119	3	through	through	ADP
ajbmeb-1914	119	4	the	the	DET
ajbmeb-1914	119	5	relative	relative	ADJ
ajbmeb-1914	119	6	importance	importance	NOUN
ajbmeb-1914	119	7	index	index	NOUN
ajbmeb-1914	119	8	that	that	SCONJ
ajbmeb-1914	119	9	most	most	ADJ
ajbmeb-1914	119	10	of	of	ADP
ajbmeb-1914	119	11	the	the	DET
ajbmeb-1914	119	12	paragraphs	paragraph	NOUN
ajbmeb-1914	119	13	of	of	ADP
ajbmeb-1914	119	14	the	the	DET
ajbmeb-1914	119	15	third	third	ADJ
ajbmeb-1914	119	16	axis	axis	NOUN
ajbmeb-1914	119	17	are	be	AUX
ajbmeb-1914	119	18	influential	influential	ADJ
ajbmeb-1914	119	19	,	,	PUNCT
ajbmeb-1914	119	20	and	and	CCONJ
ajbmeb-1914	119	21	the	the	DET
ajbmeb-1914	119	22	three	three	NUM
ajbmeb-1914	119	23	most	most	ADV
ajbmeb-1914	119	24	prominent	prominent	ADJ
ajbmeb-1914	119	25	paragraphs	paragraph	NOUN
ajbmeb-1914	119	26	that	that	PRON
ajbmeb-1914	119	27	have	have	VERB
ajbmeb-1914	119	28	the	the	DET
ajbmeb-1914	119	29	most	most	ADV
ajbmeb-1914	119	30	important	important	ADJ
ajbmeb-1914	119	31	level	level	NOUN
ajbmeb-1914	119	32	are	be	AUX
ajbmeb-1914	119	33	:	:	PUNCT
ajbmeb-1914	119	34	1paragraph	1paragraph	NUM
ajbmeb-1914	119	35	nineteen	nineteen	NUM
ajbmeb-1914	119	36	(	(	PUNCT
ajbmeb-1914	119	37	selecting	select	VERB
ajbmeb-1914	119	38	the	the	DET
ajbmeb-1914	119	39	external	external	ADJ
ajbmeb-1914	119	40	auditors	auditor	NOUN
ajbmeb-1914	119	41	according	accord	VERB
ajbmeb-1914	119	42	to	to	ADP
ajbmeb-1914	119	43	the	the	DET
ajbmeb-1914	119	44	professional	professional	ADJ
ajbmeb-1914	119	45	experience	experience	NOUN
ajbmeb-1914	119	46	and	and	CCONJ
ajbmeb-1914	119	47	educational	educational	ADJ
ajbmeb-1914	119	48	qualifications	qualification	NOUN
ajbmeb-1914	119	49	of	of	ADP
ajbmeb-1914	119	50	the	the	DET
ajbmeb-1914	119	51	external	external	ADJ
ajbmeb-1914	119	52	auditor	auditor	NOUN
ajbmeb-1914	119	53	and	and	CCONJ
ajbmeb-1914	119	54	his	his	PRON
ajbmeb-1914	119	55	work	work	NOUN
ajbmeb-1914	119	56	team	team	NOUN
ajbmeb-1914	119	57	.	.	PUNCT
ajbmeb-1914	119	58	)	)	PUNCT
ajbmeb-1914	120	1	which	which	PRON
ajbmeb-1914	120	2	has	have	VERB
ajbmeb-1914	120	3	the	the	DET
ajbmeb-1914	120	4	highest	high	ADJ
ajbmeb-1914	120	5	relative	relative	ADJ
ajbmeb-1914	120	6	importance	importance	NOUN
ajbmeb-1914	120	7	(	(	PUNCT
ajbmeb-1914	120	8	82.6	82.6	NUM
ajbmeb-1914	120	9	)	)	PUNCT
ajbmeb-1914	120	10	.	.	PUNCT
ajbmeb-1914	121	1	2paragraph	2paragraph	NUM
ajbmeb-1914	121	2	twenty	twenty	NUM
ajbmeb-1914	121	3	-	-	PUNCT
ajbmeb-1914	121	4	one	one	NUM
ajbmeb-1914	121	5	(	(	PUNCT
ajbmeb-1914	121	6	the	the	DET
ajbmeb-1914	121	7	size	size	NOUN
ajbmeb-1914	121	8	and	and	CCONJ
ajbmeb-1914	121	9	reputation	reputation	NOUN
ajbmeb-1914	121	10	of	of	ADP
ajbmeb-1914	121	11	the	the	DET
ajbmeb-1914	121	12	audit	audit	NOUN
ajbmeb-1914	121	13	office	office	NOUN
ajbmeb-1914	121	14	are	be	AUX
ajbmeb-1914	121	15	the	the	DET
ajbmeb-1914	121	16	most	most	ADV
ajbmeb-1914	121	17	important	important	ADJ
ajbmeb-1914	121	18	characteristics	characteristic	NOUN
ajbmeb-1914	121	19	on	on	ADP
ajbmeb-1914	121	20	the	the	DET
ajbmeb-1914	121	21	basis	basis	NOUN
ajbmeb-1914	121	22	of	of	ADP
ajbmeb-1914	121	23	which	which	PRON
ajbmeb-1914	121	24	a	a	DET
ajbmeb-1914	121	25	distinction	distinction	NOUN
ajbmeb-1914	121	26	is	be	AUX
ajbmeb-1914	121	27	made	make	VERB
ajbmeb-1914	121	28	between	between	ADP
ajbmeb-1914	121	29	the	the	DET
ajbmeb-1914	121	30	quality	quality	NOUN
ajbmeb-1914	121	31	of	of	ADP
ajbmeb-1914	121	32	services	service	NOUN
ajbmeb-1914	121	33	of	of	ADP
ajbmeb-1914	121	34	audit	audit	NOUN
ajbmeb-1914	121	35	offices	office	NOUN
ajbmeb-1914	121	36	.	.	PUNCT
ajbmeb-1914	121	37	)	)	PUNCT
ajbmeb-1914	122	1	it	it	PRON
ajbmeb-1914	122	2	has	have	VERB
ajbmeb-1914	122	3	a	a	DET
ajbmeb-1914	122	4	relative	relative	ADJ
ajbmeb-1914	122	5	importance	importance	NOUN
ajbmeb-1914	122	6	(	(	PUNCT
ajbmeb-1914	122	7	79	79	NUM
ajbmeb-1914	122	8	)	)	PUNCT
ajbmeb-1914	122	9	.	.	PUNCT
ajbmeb-1914	123	1	3the	3the	DET
ajbmeb-1914	123	2	eighteenth	eighteenth	ADJ
ajbmeb-1914	123	3	paragraph	paragraph	NOUN
ajbmeb-1914	123	4	(	(	PUNCT
ajbmeb-1914	123	5	selection	selection	NOUN
ajbmeb-1914	123	6	of	of	ADP
ajbmeb-1914	123	7	external	external	ADJ
ajbmeb-1914	123	8	auditors	auditor	NOUN
ajbmeb-1914	123	9	according	accord	VERB
ajbmeb-1914	123	10	to	to	ADP
ajbmeb-1914	123	11	the	the	DET
ajbmeb-1914	123	12	quality	quality	NOUN
ajbmeb-1914	123	13	control	control	NOUN
ajbmeb-1914	123	14	program	program	NOUN
ajbmeb-1914	123	15	in	in	ADP
ajbmeb-1914	123	16	the	the	DET
ajbmeb-1914	123	17	auditing	auditing	NOUN
ajbmeb-1914	123	18	office	office	NOUN
ajbmeb-1914	123	19	and	and	CCONJ
ajbmeb-1914	123	20	the	the	DET
ajbmeb-1914	123	21	degree	degree	NOUN
ajbmeb-1914	123	22	of	of	ADP
ajbmeb-1914	123	23	its	its	PRON
ajbmeb-1914	123	24	compatibility	compatibility	NOUN
ajbmeb-1914	123	25	with	with	ADP
ajbmeb-1914	123	26	performance	performance	NOUN
ajbmeb-1914	123	27	levels	level	NOUN
ajbmeb-1914	123	28	.	.	PUNCT
ajbmeb-1914	123	29	)	)	PUNCT
ajbmeb-1914	124	1	it	it	PRON
ajbmeb-1914	124	2	has	have	VERB
ajbmeb-1914	124	3	relative	relative	ADJ
ajbmeb-1914	124	4	importance	importance	NOUN
ajbmeb-1914	124	5	(	(	PUNCT
ajbmeb-1914	124	6	78.6	78.6	NUM
ajbmeb-1914	124	7	)	)	PUNCT
ajbmeb-1914	124	8	.	.	PUNCT
ajbmeb-1914	125	1	while	while	SCONJ
ajbmeb-1914	125	2	the	the	DET
ajbmeb-1914	125	3	paragraph	paragraph	NOUN
ajbmeb-1914	125	4	that	that	PRON
ajbmeb-1914	125	5	has	have	VERB
ajbmeb-1914	125	6	the	the	DET
ajbmeb-1914	125	7	least	least	ADJ
ajbmeb-1914	125	8	relative	relative	ADJ
ajbmeb-1914	125	9	importance	importance	NOUN
ajbmeb-1914	125	10	among	among	ADP
ajbmeb-1914	125	11	the	the	DET
ajbmeb-1914	125	12	paragraphs	paragraph	NOUN
ajbmeb-1914	125	13	is	be	AUX
ajbmeb-1914	125	14	the	the	DET
ajbmeb-1914	125	15	sixteenth	sixteenth	ADJ
ajbmeb-1914	125	16	paragraph	paragraph	NOUN
ajbmeb-1914	125	17	(	(	PUNCT
ajbmeb-1914	125	18	that	that	SCONJ
ajbmeb-1914	125	19	the	the	DET
ajbmeb-1914	125	20	audit	audit	NOUN
ajbmeb-1914	125	21	committee	committee	NOUN
ajbmeb-1914	125	22	meets	meet	VERB
ajbmeb-1914	125	23	with	with	ADP
ajbmeb-1914	125	24	the	the	DET
ajbmeb-1914	125	25	auditor	auditor	NOUN
ajbmeb-1914	125	26	without	without	ADP
ajbmeb-1914	125	27	the	the	DET
ajbmeb-1914	125	28	presence	presence	NOUN
ajbmeb-1914	125	29	of	of	ADP
ajbmeb-1914	125	30	management	management	NOUN
ajbmeb-1914	125	31	at	at	ADP
ajbmeb-1914	125	32	least	least	ADJ
ajbmeb-1914	125	33	once	once	ADV
ajbmeb-1914	125	34	a	a	DET
ajbmeb-1914	125	35	year	year	NOUN
ajbmeb-1914	125	36	)	)	PUNCT
ajbmeb-1914	125	37	,	,	PUNCT
ajbmeb-1914	125	38	where	where	SCONJ
ajbmeb-1914	125	39	it	it	PRON
ajbmeb-1914	125	40	has	have	VERB
ajbmeb-1914	125	41	relative	relative	ADJ
ajbmeb-1914	125	42	importance	importance	NOUN
ajbmeb-1914	125	43	(	(	PUNCT
ajbmeb-1914	125	44	74.8	74.8	NUM
ajbmeb-1914	125	45	)	)	PUNCT
ajbmeb-1914	125	46	.	.	PUNCT
ajbmeb-1914	126	1	audit	audit	NOUN
ajbmeb-1914	126	2	office	office	NOUN
ajbmeb-1914	126	3	and	and	CCONJ
ajbmeb-1914	126	4	the	the	DET
ajbmeb-1914	126	5	degree	degree	NOUN
ajbmeb-1914	126	6	of	of	ADP
ajbmeb-1914	126	7	its	its	PRON
ajbmeb-1914	126	8	compatibility	compatibility	NOUN
ajbmeb-1914	126	9	with	with	ADP
ajbmeb-1914	126	10	performance	performance	NOUN
ajbmeb-1914	126	11	levels	level	NOUN
ajbmeb-1914	126	12	.	.	PUNCT
ajbmeb-1914	127	1	19	19	NUM
ajbmeb-1914	127	2	selection	selection	NOUN
ajbmeb-1914	127	3	of	of	ADP
ajbmeb-1914	127	4	the	the	DET
ajbmeb-1914	127	5	external	external	ADJ
ajbmeb-1914	127	6	auditors	auditor	NOUN
ajbmeb-1914	127	7	according	accord	VERB
ajbmeb-1914	127	8	to	to	ADP
ajbmeb-1914	127	9	the	the	DET
ajbmeb-1914	127	10	professional	professional	ADJ
ajbmeb-1914	127	11	experience	experience	NOUN
ajbmeb-1914	127	12	and	and	CCONJ
ajbmeb-1914	127	13	educational	educational	ADJ
ajbmeb-1914	127	14	qualifications	qualification	NOUN
ajbmeb-1914	127	15	of	of	ADP
ajbmeb-1914	127	16	the	the	DET
ajbmeb-1914	127	17	external	external	ADJ
ajbmeb-1914	127	18	auditor	auditor	NOUN
ajbmeb-1914	127	19	and	and	CCONJ
ajbmeb-1914	127	20	his	his	PRON
ajbmeb-1914	127	21	work	work	NOUN
ajbmeb-1914	127	22	team	team	NOUN
ajbmeb-1914	127	23	2	2	NUM
ajbmeb-1914	127	24	1.2	1.2	NUM
ajbmeb-1914	127	25	5	5	NUM
ajbmeb-1914	127	26	3.0	3.0	NUM
ajbmeb-1914	127	27	23	23	NUM
ajbmeb-1914	127	28	13.7	13.7	NUM
ajbmeb-1914	127	29	77	77	NUM
ajbmeb-1914	127	30	45.8	45.8	NUM
ajbmeb-1914	127	31	61	61	NUM
ajbmeb-1914	127	32	36.3	36.3	NUM
ajbmeb-1914	127	33	82.6	82.6	NUM
ajbmeb-1914	127	34	20	20	NUM
ajbmeb-1914	127	35	approval	approval	NOUN
ajbmeb-1914	127	36	of	of	ADP
ajbmeb-1914	127	37	the	the	DET
ajbmeb-1914	127	38	advisory	advisory	ADJ
ajbmeb-1914	127	39	services	service	NOUN
ajbmeb-1914	127	40	prepared	prepare	VERB
ajbmeb-1914	127	41	by	by	ADP
ajbmeb-1914	127	42	the	the	DET
ajbmeb-1914	127	43	external	external	ADJ
ajbmeb-1914	127	44	audit	audit	NOUN
ajbmeb-1914	127	45	offices	office	NOUN
ajbmeb-1914	127	46	by	by	ADP
ajbmeb-1914	127	47	discussing	discuss	VERB
ajbmeb-1914	127	48	them	they	PRON
ajbmeb-1914	127	49	and	and	CCONJ
ajbmeb-1914	127	50	determining	determine	VERB
ajbmeb-1914	127	51	their	their	PRON
ajbmeb-1914	127	52	fees	fee	NOUN
ajbmeb-1914	127	53	to	to	PART
ajbmeb-1914	127	54	achieve	achieve	VERB
ajbmeb-1914	127	55	their	their	PRON
ajbmeb-1914	127	56	goal	goal	NOUN
ajbmeb-1914	127	57	and	and	CCONJ
ajbmeb-1914	127	58	their	their	PRON
ajbmeb-1914	127	59	impact	impact	NOUN
ajbmeb-1914	127	60	on	on	ADP
ajbmeb-1914	127	61	the	the	DET
ajbmeb-1914	127	62	independence	independence	NOUN
ajbmeb-1914	127	63	of	of	ADP
ajbmeb-1914	127	64	the	the	DET
ajbmeb-1914	127	65	external	external	ADJ
ajbmeb-1914	127	66	audit	audit	NOUN
ajbmeb-1914	127	67	.	.	PUNCT
ajbmeb-1914	128	1	1	1	NUM
ajbmeb-1914	128	2	0.6	0.6	NUM
ajbmeb-1914	128	3	7	7	NUM
ajbmeb-1914	128	4	4.2	4.2	NUM
ajbmeb-1914	128	5	34	34	NUM
ajbmeb-1914	128	6	20.2	20.2	NUM
ajbmeb-1914	128	7	88	88	NUM
ajbmeb-1914	128	8	52.4	52.4	NUM
ajbmeb-1914	128	9	38	38	NUM
ajbmeb-1914	128	10	22.6	22.6	NUM
ajbmeb-1914	128	11	78.5	78.5	NUM
ajbmeb-1914	128	12	21	21	NUM
ajbmeb-1914	128	13	the	the	DET
ajbmeb-1914	128	14	size	size	NOUN
ajbmeb-1914	128	15	and	and	CCONJ
ajbmeb-1914	128	16	reputation	reputation	NOUN
ajbmeb-1914	128	17	of	of	ADP
ajbmeb-1914	128	18	the	the	DET
ajbmeb-1914	128	19	audit	audit	NOUN
ajbmeb-1914	128	20	firm	firm	NOUN
ajbmeb-1914	128	21	are	be	AUX
ajbmeb-1914	128	22	the	the	DET
ajbmeb-1914	128	23	most	most	ADV
ajbmeb-1914	128	24	important	important	ADJ
ajbmeb-1914	128	25	characteristics	characteristic	NOUN
ajbmeb-1914	128	26	on	on	ADP
ajbmeb-1914	128	27	the	the	DET
ajbmeb-1914	128	28	basis	basis	NOUN
ajbmeb-1914	128	29	of	of	ADP
ajbmeb-1914	128	30	which	which	PRON
ajbmeb-1914	128	31	the	the	DET
ajbmeb-1914	128	32	quality	quality	NOUN
ajbmeb-1914	128	33	of	of	ADP
ajbmeb-1914	128	34	audit	audit	NOUN
ajbmeb-1914	128	35	firms	firm	NOUN
ajbmeb-1914	128	36	'	'	PART
ajbmeb-1914	128	37	services	service	NOUN
ajbmeb-1914	128	38	are	be	AUX
ajbmeb-1914	128	39	distinguished	distinguish	VERB
ajbmeb-1914	128	40	.	.	PUNCT
ajbmeb-1914	129	1	2	2	NUM
ajbmeb-1914	129	2	1.2	1.2	NUM
ajbmeb-1914	129	3	11	11	NUM
ajbmeb-1914	129	4	6.5	6.5	NUM
ajbmeb-1914	129	5	29	29	NUM
ajbmeb-1914	129	6	17.3	17.3	NUM
ajbmeb-1914	129	7	77	77	NUM
ajbmeb-1914	129	8	45.8	45.8	NUM
ajbmeb-1914	129	9	49	49	NUM
ajbmeb-1914	129	10	29.2	29.2	NUM
ajbmeb-1914	129	11	79.0	79.0	NUM
ajbmeb-1914	129	12	total	total	NOUN
ajbmeb-1914	129	13	18	18	NUM
ajbmeb-1914	129	14	2	2	NUM
ajbmeb-1914	129	15	68	68	NUM
ajbmeb-1914	129	16	6	6	NUM
ajbmeb-1914	129	17	205	205	NUM
ajbmeb-1914	129	18	1	1	NUM
ajbmeb-1914	129	19	6	6	NUM
ajbmeb-1914	129	20	594	594	NUM
ajbmeb-1914	129	21	51	51	NUM
ajbmeb-1914	129	22	291	291	NUM
ajbmeb-1914	129	23	25	25	NUM
ajbmeb-1914	129	24	78.2	78.2	NUM
ajbmeb-1914	129	25	american	american	ADJ
ajbmeb-1914	129	26	journal	journal	PROPN
ajbmeb-1914	129	27	of	of	ADP
ajbmeb-1914	129	28	business	business	NOUN
ajbmeb-1914	129	29	management	management	NOUN
ajbmeb-1914	129	30	,	,	PUNCT
ajbmeb-1914	129	31	economics	economic	NOUN
ajbmeb-1914	129	32	and	and	CCONJ
ajbmeb-1914	129	33	banking	banking	NOUN
ajbmeb-1914	129	34	volume	volume	NOUN
ajbmeb-1914	129	35	22	22	NUM
ajbmeb-1914	129	36	march	march	PROPN
ajbmeb-1914	129	37	2024	2024	NUM
ajbmeb-1914	129	38	p	p	NOUN
ajbmeb-1914	129	39	a	a	DET
ajbmeb-1914	129	40	g	g	NOUN
ajbmeb-1914	129	41	e	e	PROPN
ajbmeb-1914	129	42	|	|	ADV
ajbmeb-1914	129	43	94	94	NUM
ajbmeb-1914	129	44	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1914	129	45	bleta	bleta	NOUN
ajbmeb-1914	129	46	)	)	PUNCT
ajbmeb-1914	129	47	16	16	NUM
ajbmeb-1914	129	48	(	(	PUNCT
ajbmeb-1914	129	49	arithmetic	arithmetic	ADJ
ajbmeb-1914	129	50	averages	average	NOUN
ajbmeb-1914	129	51	,	,	PUNCT
ajbmeb-1914	129	52	standard	standard	ADJ
ajbmeb-1914	129	53	deviations	deviation	NOUN
ajbmeb-1914	129	54	,	,	PUNCT
ajbmeb-1914	129	55	coefficient	coefficient	NOUN
ajbmeb-1914	129	56	of	of	ADP
ajbmeb-1914	129	57	variation	variation	NOUN
ajbmeb-1914	129	58	,	,	PUNCT
ajbmeb-1914	129	59	and	and	CCONJ
ajbmeb-1914	129	60	direction	direction	NOUN
ajbmeb-1914	129	61	of	of	ADP
ajbmeb-1914	129	62	the	the	DET
ajbmeb-1914	129	63	research	research	NOUN
ajbmeb-1914	129	64	sample	sample	NOUN
ajbmeb-1914	129	65	for	for	ADP
ajbmeb-1914	129	66	the	the	DET
ajbmeb-1914	129	67	second	second	ADJ
ajbmeb-1914	129	68	axis	axis	NOUN
ajbmeb-1914	129	69	t	t	PROPN
ajbmeb-1914	129	70	the	the	DET
ajbmeb-1914	129	71	third	third	ADJ
ajbmeb-1914	129	72	axis	axis	NOUN
ajbmeb-1914	129	73	arithmetic	arithmetic	ADJ
ajbmeb-1914	129	74	mean	mean	NOUN
ajbmeb-1914	129	75	standard	standard	ADJ
ajbmeb-1914	129	76	deviation	deviation	NOUN
ajbmeb-1914	129	77	variation	variation	NOUN
ajbmeb-1914	129	78	coefficient	coefficient	NOUN
ajbmeb-1914	129	79	research	research	NOUN
ajbmeb-1914	129	80	sample	sample	NOUN
ajbmeb-1914	129	81	direction	direction	NOUN
ajbmeb-1914	129	82	15th	15th	ADJ
ajbmeb-1914	129	83	audit	audit	NOUN
ajbmeb-1914	129	84	committee	committee	NOUN
ajbmeb-1914	129	85	,	,	PUNCT
ajbmeb-1914	129	86	when	when	SCONJ
ajbmeb-1914	129	87	relevantthe	relevantthe	DET
ajbmeb-1914	129	88	chairman	chairman	NOUN
ajbmeb-1914	129	89	of	of	ADP
ajbmeb-1914	129	90	the	the	PRON
ajbmeb-1914	129	91	,	,	PUNCT
ajbmeb-1914	129	92	communicates	communicate	VERB
ajbmeb-1914	129	93	with	with	ADP
ajbmeb-1914	129	94	other	other	ADJ
ajbmeb-1914	129	95	members	member	NOUN
ajbmeb-1914	129	96	of	of	ADP
ajbmeb-1914	129	97	the	the	DET
ajbmeb-1914	129	98	audit	audit	NOUN
ajbmeb-1914	129	99	committee	committee	NOUN
ajbmeb-1914	129	100	and	and	CCONJ
ajbmeb-1914	129	101	with	with	ADP
ajbmeb-1914	129	102	the	the	DET
ajbmeb-1914	129	103	auditor	auditor	NOUN
ajbmeb-1914	129	104	on	on	ADP
ajbmeb-1914	129	105	a	a	DET
ajbmeb-1914	129	106	regular	regular	ADJ
ajbmeb-1914	129	107	basis	basis	NOUN
ajbmeb-1914	129	108	3.91	3.91	NUM
ajbmeb-1914	129	109	0.83	0.83	NUM
ajbmeb-1914	129	110	21.28	21.28	NUM
ajbmeb-1914	129	111	ok	ok	INTJ
ajbmeb-1914	129	112	16	16	NUM
ajbmeb-1914	129	113	the	the	DET
ajbmeb-1914	129	114	audit	audit	NOUN
ajbmeb-1914	129	115	committee	committee	NOUN
ajbmeb-1914	129	116	shall	shall	AUX
ajbmeb-1914	129	117	meet	meet	VERB
ajbmeb-1914	129	118	with	with	ADP
ajbmeb-1914	129	119	the	the	DET
ajbmeb-1914	129	120	auditor	auditor	NOUN
ajbmeb-1914	129	121	without	without	ADP
ajbmeb-1914	129	122	the	the	DET
ajbmeb-1914	129	123	yearpresence	yearpresence	NOUN
ajbmeb-1914	129	124	of	of	ADP
ajbmeb-1914	129	125	management	management	NOUN
ajbmeb-1914	129	126	at	at	ADP
ajbmeb-1914	129	127	least	least	ADJ
ajbmeb-1914	129	128	once	once	ADV
ajbmeb-1914	129	129	a	a	DET
ajbmeb-1914	129	130	3.74	3.74	NUM
ajbmeb-1914	129	131	0.96	0.96	NUM
ajbmeb-1914	129	132	25.72	25.72	NUM
ajbmeb-1914	129	133	ok	ok	NOUN
ajbmeb-1914	129	134	17	17	NUM
ajbmeb-1914	129	135	the	the	DET
ajbmeb-1914	129	136	audit	audit	NOUN
ajbmeb-1914	129	137	committee	committee	NOUN
ajbmeb-1914	129	138	is	be	AUX
ajbmeb-1914	129	139	able	able	ADJ
ajbmeb-1914	129	140	to	to	PART
ajbmeb-1914	129	141	allocate	allocate	VERB
ajbmeb-1914	129	142	employees	employee	NOUN
ajbmeb-1914	129	143	of	of	ADP
ajbmeb-1914	129	144	the	the	DET
ajbmeb-1914	129	145	internal	internal	ADJ
ajbmeb-1914	129	146	auditors	auditor	NOUN
ajbmeb-1914	129	147	to	to	PART
ajbmeb-1914	129	148	obtain	obtain	VERB
ajbmeb-1914	129	149	important	important	ADJ
ajbmeb-1914	129	150	information	information	NOUN
ajbmeb-1914	129	151	about	about	ADP
ajbmeb-1914	129	152	the	the	DET
ajbmeb-1914	129	153	facility	facility	NOUN
ajbmeb-1914	129	154	.	.	PUNCT
ajbmeb-1914	130	1	3.80	3.80	NUM
ajbmeb-1914	130	2	0.91	0.91	NUM
ajbmeb-1914	130	3	24.03	24.03	NUM
ajbmeb-1914	130	4	ok	ok	ADJ
ajbmeb-1914	130	5	18	18	NUM
ajbmeb-1914	130	6	selection	selection	NOUN
ajbmeb-1914	130	7	of	of	ADP
ajbmeb-1914	130	8	external	external	ADJ
ajbmeb-1914	130	9	auditors	auditor	NOUN
ajbmeb-1914	130	10	according	accord	VERB
ajbmeb-1914	130	11	to	to	ADP
ajbmeb-1914	130	12	the	the	DET
ajbmeb-1914	130	13	quality	quality	NOUN
ajbmeb-1914	130	14	control	control	VERB
ajbmeb-1914	130	15	the	the	DET
ajbmeb-1914	130	16	audit	audit	NOUN
ajbmeb-1914	130	17	office	office	NOUN
ajbmeb-1914	130	18	and	and	CCONJ
ajbmeb-1914	130	19	the	the	DET
ajbmeb-1914	130	20	degree	degree	NOUN
ajbmeb-1914	130	21	of	of	ADP
ajbmeb-1914	130	22	its	its	PRON
ajbmeb-1914	130	23	compatibility	compatibility	NOUN
ajbmeb-1914	130	24	withprogram	withprogram	NOUN
ajbmeb-1914	130	25	in	in	ADP
ajbmeb-1914	130	26	performance	performance	NOUN
ajbmeb-1914	130	27	levels	level	NOUN
ajbmeb-1914	130	28	.	.	PUNCT
ajbmeb-1914	131	1	3.93	3.93	NUM
ajbmeb-1914	131	2	0.88	0.88	NUM
ajbmeb-1914	131	3	22.37	22.37	NUM
ajbmeb-1914	131	4	ok	ok	INTJ
ajbmeb-1914	131	5	19	19	NUM
ajbmeb-1914	131	6	selection	selection	NOUN
ajbmeb-1914	131	7	of	of	ADP
ajbmeb-1914	131	8	the	the	DET
ajbmeb-1914	131	9	external	external	ADJ
ajbmeb-1914	131	10	auditors	auditor	NOUN
ajbmeb-1914	131	11	according	accord	VERB
ajbmeb-1914	131	12	to	to	ADP
ajbmeb-1914	131	13	the	the	DET
ajbmeb-1914	131	14	professional	professional	ADJ
ajbmeb-1914	131	15	l	l	NOUN
ajbmeb-1914	131	16	qualifications	qualification	NOUN
ajbmeb-1914	131	17	of	of	ADP
ajbmeb-1914	131	18	the	the	DET
ajbmeb-1914	131	19	external	external	ADJ
ajbmeb-1914	131	20	auditorexperience	auditorexperience	NOUN
ajbmeb-1914	131	21	and	and	CCONJ
ajbmeb-1914	131	22	educationa	educationa	NOUN
ajbmeb-1914	131	23	and	and	CCONJ
ajbmeb-1914	131	24	his	his	PRON
ajbmeb-1914	131	25	work	work	NOUN
ajbmeb-1914	131	26	team	team	NOUN
ajbmeb-1914	131	27	4.13	4.13	NUM
ajbmeb-1914	131	28	0.85	0.85	NUM
ajbmeb-1914	131	29	20.46	20.46	NUM
ajbmeb-1914	131	30	ok	ok	INTJ
ajbmeb-1914	131	31	20	20	NUM
ajbmeb-1914	131	32	approval	approval	NOUN
ajbmeb-1914	131	33	of	of	ADP
ajbmeb-1914	131	34	the	the	DET
ajbmeb-1914	131	35	advisory	advisory	ADJ
ajbmeb-1914	131	36	services	service	NOUN
ajbmeb-1914	131	37	prepared	prepare	VERB
ajbmeb-1914	131	38	by	by	ADP
ajbmeb-1914	131	39	the	the	DET
ajbmeb-1914	131	40	external	external	ADJ
ajbmeb-1914	131	41	audit	audit	NOUN
ajbmeb-1914	131	42	offices	office	NOUN
ajbmeb-1914	131	43	by	by	ADP
ajbmeb-1914	131	44	discussing	discuss	VERB
ajbmeb-1914	131	45	them	they	PRON
ajbmeb-1914	131	46	and	and	CCONJ
ajbmeb-1914	131	47	determining	determine	VERB
ajbmeb-1914	131	48	their	their	PRON
ajbmeb-1914	131	49	fees	fee	NOUN
ajbmeb-1914	131	50	to	to	PART
ajbmeb-1914	131	51	achieve	achieve	VERB
ajbmeb-1914	131	52	their	their	PRON
ajbmeb-1914	131	53	goal	goal	NOUN
ajbmeb-1914	131	54	and	and	CCONJ
ajbmeb-1914	131	55	their	their	PRON
ajbmeb-1914	131	56	impact	impact	NOUN
ajbmeb-1914	131	57	on	on	ADP
ajbmeb-1914	131	58	the	the	DET
ajbmeb-1914	131	59	independence	independence	NOUN
ajbmeb-1914	131	60	of	of	ADP
ajbmeb-1914	131	61	the	the	DET
ajbmeb-1914	131	62	external	external	ADJ
ajbmeb-1914	131	63	audit	audit	NOUN
ajbmeb-1914	131	64	.	.	PUNCT
ajbmeb-1914	132	1	3.92	3.92	NUM
ajbmeb-1914	132	2	0.80	0.80	NUM
ajbmeb-1914	132	3	20.51	20.51	NUM
ajbmeb-1914	132	4	ok	ok	INTJ
ajbmeb-1914	132	5	21	21	NUM
ajbmeb-1914	132	6	size	size	NOUN
ajbmeb-1914	132	7	and	and	CCONJ
ajbmeb-1914	132	8	reputation	reputation	NOUN
ajbmeb-1914	132	9	of	of	ADP
ajbmeb-1914	132	10	the	the	DET
ajbmeb-1914	132	11	audit	audit	NOUN
ajbmeb-1914	132	12	firm	firm	NOUN
ajbmeb-1914	132	13	are	be	AUX
ajbmeb-1914	132	14	the	the	DET
ajbmeb-1914	132	15	most	most	ADV
ajbmeb-1914	132	16	importantthe	importantthe	ADJ
ajbmeb-1914	132	17	characteristics	characteristic	NOUN
ajbmeb-1914	132	18	on	on	ADP
ajbmeb-1914	132	19	the	the	DET
ajbmeb-1914	132	20	basis	basis	NOUN
ajbmeb-1914	132	21	of	of	ADP
ajbmeb-1914	132	22	which	which	PRON
ajbmeb-1914	132	23	the	the	DET
ajbmeb-1914	132	24	quality	quality	NOUN
ajbmeb-1914	132	25	of	of	ADP
ajbmeb-1914	132	26	audit	audit	NOUN
ajbmeb-1914	132	27	firms	firm	NOUN
ajbmeb-1914	132	28	'	'	PART
ajbmeb-1914	132	29	services	service	NOUN
ajbmeb-1914	132	30	are	be	AUX
ajbmeb-1914	132	31	distinguished	distinguish	VERB
ajbmeb-1914	132	32	.	.	PUNCT
ajbmeb-1914	133	1	3.95	3.95	NUM
ajbmeb-1914	133	2	0.91	0.91	NUM
ajbmeb-1914	133	3	23.14	23.14	NUM
ajbmeb-1914	133	4	ok	ok	INTJ
ajbmeb-1914	133	5	all	all	DET
ajbmeb-1914	133	6	paragraphs	paragraph	NOUN
ajbmeb-1914	133	7	of	of	ADP
ajbmeb-1914	133	8	the	the	DET
ajbmeb-1914	133	9	third	third	ADJ
ajbmeb-1914	133	10	axis	axis	NOUN
ajbmeb-1914	133	11	3.91	3.91	NUM
ajbmeb-1914	133	12	0.61	0.61	NUM
ajbmeb-1914	133	13	15.53	15.53	NUM
ajbmeb-1914	133	14	ok	ok	INTJ
ajbmeb-1914	133	15	the	the	DET
ajbmeb-1914	133	16	previous	previous	ADJ
ajbmeb-1914	133	17	table	table	NOUN
ajbmeb-1914	133	18	(	(	PUNCT
ajbmeb-1914	133	19	16	16	NUM
ajbmeb-1914	133	20	)	)	PUNCT
ajbmeb-1914	133	21	indicates	indicate	VERB
ajbmeb-1914	133	22	that	that	SCONJ
ajbmeb-1914	133	23	1the	1the	PRON
ajbmeb-1914	133	24	arithmetic	arithmetic	ADJ
ajbmeb-1914	133	25	mean	mean	NOUN
ajbmeb-1914	133	26	of	of	ADP
ajbmeb-1914	133	27	the	the	DET
ajbmeb-1914	133	28	total	total	ADJ
ajbmeb-1914	133	29	paragraphs	paragraph	NOUN
ajbmeb-1914	133	30	of	of	ADP
ajbmeb-1914	133	31	the	the	DET
ajbmeb-1914	133	32	third	third	ADJ
ajbmeb-1914	133	33	axis	axis	NOUN
ajbmeb-1914	133	34	is	be	AUX
ajbmeb-1914	133	35	heading	head	VERB
ajbmeb-1914	133	36	towards	towards	ADP
ajbmeb-1914	133	37	(	(	PUNCT
ajbmeb-1914	133	38	ok	ok	INTJ
ajbmeb-1914	133	39	)	)	PUNCT
ajbmeb-1914	133	40	from	from	ADP
ajbmeb-1914	133	41	the	the	DET
ajbmeb-1914	133	42	point	point	NOUN
ajbmeb-1914	133	43	of	of	ADP
ajbmeb-1914	133	44	view	view	NOUN
ajbmeb-1914	133	45	of	of	ADP
ajbmeb-1914	133	46	the	the	DET
ajbmeb-1914	133	47	research	research	NOUN
ajbmeb-1914	133	48	sample	sample	NOUN
ajbmeb-1914	133	49	,	,	PUNCT
ajbmeb-1914	133	50	where	where	SCONJ
ajbmeb-1914	133	51	the	the	DET
ajbmeb-1914	133	52	arithmetic	arithmetic	ADJ
ajbmeb-1914	133	53	mean	mean	NOUN
ajbmeb-1914	133	54	was	be	AUX
ajbmeb-1914	133	55	(	(	PUNCT
ajbmeb-1914	133	56	3.91	3.91	NUM
ajbmeb-1914	133	57	)	)	PUNCT
ajbmeb-1914	133	58	and	and	CCONJ
ajbmeb-1914	133	59	the	the	DET
ajbmeb-1914	133	60	standard	standard	ADJ
ajbmeb-1914	133	61	deviation	deviation	NOUN
ajbmeb-1914	133	62	was	be	AUX
ajbmeb-1914	133	63	(	(	PUNCT
ajbmeb-1914	133	64	0.61	0.61	NUM
ajbmeb-1914	133	65	)	)	PUNCT
ajbmeb-1914	133	66	and	and	CCONJ
ajbmeb-1914	133	67	the	the	DET
ajbmeb-1914	133	68	coefficient	coefficient	NOUN
ajbmeb-1914	133	69	of	of	ADP
ajbmeb-1914	133	70	difference	difference	NOUN
ajbmeb-1914	133	71	(	(	PUNCT
ajbmeb-1914	133	72	15.53	15.53	NUM
ajbmeb-1914	133	73	)	)	PUNCT
ajbmeb-1914	133	74	.	.	PUNCT
ajbmeb-1914	134	1	2where	2where	NUM
ajbmeb-1914	134	2	the	the	DET
ajbmeb-1914	134	3	nineteenth	nineteenth	ADJ
ajbmeb-1914	134	4	paragraph	paragraph	NOUN
ajbmeb-1914	134	5	(	(	PUNCT
ajbmeb-1914	134	6	selecting	select	VERB
ajbmeb-1914	134	7	the	the	DET
ajbmeb-1914	134	8	external	external	ADJ
ajbmeb-1914	134	9	auditors	auditor	NOUN
ajbmeb-1914	134	10	according	accord	VERB
ajbmeb-1914	134	11	to	to	ADP
ajbmeb-1914	134	12	the	the	DET
ajbmeb-1914	134	13	professional	professional	ADJ
ajbmeb-1914	134	14	experience	experience	NOUN
ajbmeb-1914	134	15	and	and	CCONJ
ajbmeb-1914	134	16	educational	educational	ADJ
ajbmeb-1914	134	17	qualifications	qualification	NOUN
ajbmeb-1914	134	18	of	of	ADP
ajbmeb-1914	134	19	the	the	DET
ajbmeb-1914	134	20	external	external	ADJ
ajbmeb-1914	134	21	auditor	auditor	NOUN
ajbmeb-1914	134	22	and	and	CCONJ
ajbmeb-1914	134	23	his	his	PRON
ajbmeb-1914	134	24	work	work	NOUN
ajbmeb-1914	134	25	team	team	NOUN
ajbmeb-1914	134	26	)	)	PUNCT
ajbmeb-1914	134	27	had	have	VERB
ajbmeb-1914	134	28	the	the	DET
ajbmeb-1914	134	29	largest	large	ADJ
ajbmeb-1914	134	30	arithmetic	arithmetic	ADJ
ajbmeb-1914	134	31	mean	mean	NOUN
ajbmeb-1914	134	32	(	(	PUNCT
ajbmeb-1914	134	33	4.13	4.13	NUM
ajbmeb-1914	134	34	)	)	PUNCT
ajbmeb-1914	134	35	and	and	CCONJ
ajbmeb-1914	134	36	a	a	DET
ajbmeb-1914	134	37	standard	standard	ADJ
ajbmeb-1914	134	38	deviation	deviation	NOUN
ajbmeb-1914	134	39	(	(	PUNCT
ajbmeb-1914	134	40	0.85	0.85	NUM
ajbmeb-1914	134	41	)	)	PUNCT
ajbmeb-1914	134	42	,	,	PUNCT
ajbmeb-1914	134	43	and	and	CCONJ
ajbmeb-1914	134	44	the	the	DET
ajbmeb-1914	134	45	direction	direction	NOUN
ajbmeb-1914	134	46	of	of	ADP
ajbmeb-1914	134	47	the	the	DET
ajbmeb-1914	134	48	research	research	NOUN
ajbmeb-1914	134	49	sample	sample	NOUN
ajbmeb-1914	134	50	was	be	AUX
ajbmeb-1914	134	51	towards	towards	ADP
ajbmeb-1914	134	52	(	(	PUNCT
ajbmeb-1914	134	53	ok	ok	INTJ
ajbmeb-1914	134	54	)	)	PUNCT
ajbmeb-1914	134	55	.	.	PUNCT
ajbmeb-1914	135	1	3while	3while	NUM
ajbmeb-1914	135	2	the	the	DET
ajbmeb-1914	135	3	sixteenth	sixteenth	ADJ
ajbmeb-1914	135	4	paragraph	paragraph	NOUN
ajbmeb-1914	135	5	(	(	PUNCT
ajbmeb-1914	135	6	that	that	SCONJ
ajbmeb-1914	135	7	the	the	DET
ajbmeb-1914	135	8	audit	audit	NOUN
ajbmeb-1914	135	9	committee	committee	NOUN
ajbmeb-1914	135	10	meets	meet	VERB
ajbmeb-1914	135	11	with	with	ADP
ajbmeb-1914	135	12	the	the	DET
ajbmeb-1914	135	13	auditor	auditor	NOUN
ajbmeb-1914	135	14	without	without	ADP
ajbmeb-1914	135	15	the	the	DET
ajbmeb-1914	135	16	presence	presence	NOUN
ajbmeb-1914	135	17	of	of	ADP
ajbmeb-1914	135	18	the	the	DET
ajbmeb-1914	135	19	administration	administration	NOUN
ajbmeb-1914	135	20	at	at	ADP
ajbmeb-1914	135	21	least	least	ADJ
ajbmeb-1914	135	22	once	once	ADV
ajbmeb-1914	135	23	a	a	DET
ajbmeb-1914	135	24	year	year	NOUN
ajbmeb-1914	135	25	.	.	PUNCT
ajbmeb-1914	135	26	)	)	PUNCT
ajbmeb-1914	135	27	has	have	VERB
ajbmeb-1914	135	28	the	the	DET
ajbmeb-1914	135	29	lowest	low	ADJ
ajbmeb-1914	135	30	arithmetic	arithmetic	ADJ
ajbmeb-1914	135	31	mean	mean	NOUN
ajbmeb-1914	135	32	(	(	PUNCT
ajbmeb-1914	135	33	3.74	3.74	NUM
ajbmeb-1914	135	34	)	)	PUNCT
ajbmeb-1914	135	35	and	and	CCONJ
ajbmeb-1914	135	36	a	a	DET
ajbmeb-1914	135	37	standard	standard	ADJ
ajbmeb-1914	135	38	deviation	deviation	NOUN
ajbmeb-1914	135	39	(	(	PUNCT
ajbmeb-1914	135	40	0.96	0.96	NUM
ajbmeb-1914	135	41	)	)	PUNCT
ajbmeb-1914	135	42	and	and	CCONJ
ajbmeb-1914	135	43	the	the	DET
ajbmeb-1914	135	44	direction	direction	NOUN
ajbmeb-1914	135	45	of	of	ADP
ajbmeb-1914	135	46	the	the	DET
ajbmeb-1914	135	47	research	research	NOUN
ajbmeb-1914	135	48	sample	sample	NOUN
ajbmeb-1914	135	49	towards	towards	ADP
ajbmeb-1914	135	50	(	(	PUNCT
ajbmeb-1914	135	51	ok	ok	INTJ
ajbmeb-1914	135	52	)	)	PUNCT
ajbmeb-1914	135	53	.	.	PUNCT
ajbmeb-1914	136	1	4the	4the	NUM
ajbmeb-1914	136	2	nineteenth	nineteenth	PROPN
ajbmeb-1914	136	3	paragraph	paragraph	NOUN
ajbmeb-1914	136	4	(	(	PUNCT
ajbmeb-1914	136	5	selecting	select	VERB
ajbmeb-1914	136	6	the	the	DET
ajbmeb-1914	136	7	external	external	ADJ
ajbmeb-1914	136	8	auditors	auditor	NOUN
ajbmeb-1914	136	9	according	accord	VERB
ajbmeb-1914	136	10	to	to	ADP
ajbmeb-1914	136	11	the	the	DET
ajbmeb-1914	136	12	professional	professional	ADJ
ajbmeb-1914	136	13	experience	experience	NOUN
ajbmeb-1914	136	14	and	and	CCONJ
ajbmeb-1914	136	15	educational	educational	ADJ
ajbmeb-1914	136	16	qualifications	qualification	NOUN
ajbmeb-1914	136	17	of	of	ADP
ajbmeb-1914	136	18	the	the	DET
ajbmeb-1914	136	19	external	external	ADJ
ajbmeb-1914	136	20	auditor	auditor	NOUN
ajbmeb-1914	136	21	and	and	CCONJ
ajbmeb-1914	136	22	his	his	PRON
ajbmeb-1914	136	23	work	work	NOUN
ajbmeb-1914	136	24	team	team	NOUN
ajbmeb-1914	136	25	.	.	PUNCT
ajbmeb-1914	136	26	)	)	PUNCT
ajbmeb-1914	136	27	had	have	VERB
ajbmeb-1914	136	28	the	the	DET
ajbmeb-1914	136	29	lowest	low	ADJ
ajbmeb-1914	136	30	coefficient	coefficient	NOUN
ajbmeb-1914	136	31	of	of	ADP
ajbmeb-1914	136	32	variation	variation	NOUN
ajbmeb-1914	136	33	(	(	PUNCT
ajbmeb-1914	136	34	20.46	20.46	NUM
ajbmeb-1914	136	35	)	)	PUNCT
ajbmeb-1914	136	36	.	.	PUNCT
ajbmeb-1914	137	1	5the	5the	DET
ajbmeb-1914	137	2	sixteenth	sixteenth	ADJ
ajbmeb-1914	137	3	paragraph	paragraph	NOUN
ajbmeb-1914	137	4	(	(	PUNCT
ajbmeb-1914	137	5	that	that	SCONJ
ajbmeb-1914	137	6	the	the	DET
ajbmeb-1914	137	7	audit	audit	NOUN
ajbmeb-1914	137	8	committee	committee	NOUN
ajbmeb-1914	137	9	meets	meet	VERB
ajbmeb-1914	137	10	with	with	ADP
ajbmeb-1914	137	11	the	the	DET
ajbmeb-1914	137	12	auditor	auditor	NOUN
ajbmeb-1914	137	13	without	without	ADP
ajbmeb-1914	137	14	the	the	DET
ajbmeb-1914	137	15	presence	presence	NOUN
ajbmeb-1914	137	16	of	of	ADP
ajbmeb-1914	137	17	management	management	NOUN
ajbmeb-1914	137	18	at	at	ADP
ajbmeb-1914	137	19	least	least	ADJ
ajbmeb-1914	137	20	once	once	ADV
ajbmeb-1914	137	21	a	a	DET
ajbmeb-1914	137	22	year	year	NOUN
ajbmeb-1914	137	23	.	.	PUNCT
ajbmeb-1914	137	24	)	)	PUNCT
ajbmeb-1914	137	25	had	have	VERB
ajbmeb-1914	137	26	the	the	DET
ajbmeb-1914	137	27	largest	large	ADJ
ajbmeb-1914	137	28	coefficient	coefficient	NOUN
ajbmeb-1914	137	29	of	of	ADP
ajbmeb-1914	137	30	variation	variation	NOUN
ajbmeb-1914	137	31	(	(	PUNCT
ajbmeb-1914	137	32	25.72	25.72	NUM
ajbmeb-1914	137	33	)	)	PUNCT
ajbmeb-1914	137	34	.	.	PUNCT
ajbmeb-1914	138	1	american	american	PROPN
ajbmeb-1914	138	2	journal	journal	PROPN
ajbmeb-1914	138	3	of	of	ADP
ajbmeb-1914	138	4	business	business	NOUN
ajbmeb-1914	138	5	management	management	NOUN
ajbmeb-1914	138	6	,	,	PUNCT
ajbmeb-1914	138	7	economics	economic	NOUN
ajbmeb-1914	138	8	and	and	CCONJ
ajbmeb-1914	138	9	banking	banking	NOUN
ajbmeb-1914	138	10	volume	volume	NOUN
ajbmeb-1914	138	11	22	22	NUM
ajbmeb-1914	138	12	march	march	PROPN
ajbmeb-1914	138	13	2024	2024	NUM
ajbmeb-1914	138	14	p	p	NOUN
ajbmeb-1914	138	15	a	a	DET
ajbmeb-1914	138	16	g	g	NOUN
ajbmeb-1914	138	17	e	e	NOUN
ajbmeb-1914	138	18	|	|	ADV
ajbmeb-1914	138	19	95	95	NUM
ajbmeb-1914	138	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	138	21	results	result	VERB
ajbmeb-1914	138	22	1	1	NUM
ajbmeb-1914	138	23	the	the	DET
ajbmeb-1914	138	24	majority	majority	NOUN
ajbmeb-1914	138	25	of	of	ADP
ajbmeb-1914	138	26	respondents	respondent	NOUN
ajbmeb-1914	138	27	to	to	ADP
ajbmeb-1914	138	28	the	the	DET
ajbmeb-1914	138	29	questions	question	NOUN
ajbmeb-1914	138	30	of	of	ADP
ajbmeb-1914	138	31	the	the	DET
ajbmeb-1914	138	32	first	first	ADJ
ajbmeb-1914	138	33	axis	axis	NOUN
ajbmeb-1914	138	34	related	relate	VERB
ajbmeb-1914	138	35	to	to	ADP
ajbmeb-1914	138	36	the	the	DET
ajbmeb-1914	138	37	commitment	commitment	NOUN
ajbmeb-1914	138	38	of	of	ADP
ajbmeb-1914	138	39	banks	bank	NOUN
ajbmeb-1914	138	40	to	to	ADP
ajbmeb-1914	138	41	the	the	DET
ajbmeb-1914	138	42	procedures	procedure	NOUN
ajbmeb-1914	138	43	for	for	ADP
ajbmeb-1914	138	44	governance	governance	NOUN
ajbmeb-1914	138	45	and	and	CCONJ
ajbmeb-1914	138	46	their	their	PRON
ajbmeb-1914	138	47	achievement	achievement	NOUN
ajbmeb-1914	138	48	of	of	ADP
ajbmeb-1914	138	49	the	the	DET
ajbmeb-1914	138	50	greatest	great	ADJ
ajbmeb-1914	138	51	degree	degree	NOUN
ajbmeb-1914	138	52	of	of	ADP
ajbmeb-1914	138	53	disclosure	disclosure	NOUN
ajbmeb-1914	138	54	and	and	CCONJ
ajbmeb-1914	138	55	transparency	transparency	NOUN
ajbmeb-1914	138	56	,	,	PUNCT
ajbmeb-1914	138	57	as	as	SCONJ
ajbmeb-1914	138	58	the	the	DET
ajbmeb-1914	138	59	respondents	respondent	NOUN
ajbmeb-1914	138	60	’	’	PART
ajbmeb-1914	138	61	answers	answer	NOUN
ajbmeb-1914	138	62	were	be	AUX
ajbmeb-1914	138	63	that	that	PRON
ajbmeb-1914	138	64	(	(	PUNCT
ajbmeb-1914	138	65	16	16	NUM
ajbmeb-1914	138	66	%	%	NOUN
ajbmeb-1914	138	67	)	)	PUNCT
ajbmeb-1914	138	68	of	of	ADP
ajbmeb-1914	138	69	the	the	DET
ajbmeb-1914	138	70	research	research	NOUN
ajbmeb-1914	138	71	sample	sample	NOUN
ajbmeb-1914	138	72	had	have	VERB
ajbmeb-1914	138	73	their	their	PRON
ajbmeb-1914	138	74	opinions	opinion	NOUN
ajbmeb-1914	138	75	strongly	strongly	ADV
ajbmeb-1914	138	76	agree	agree	VERB
ajbmeb-1914	138	77	,	,	PUNCT
ajbmeb-1914	138	78	and	and	CCONJ
ajbmeb-1914	138	79	that	that	SCONJ
ajbmeb-1914	138	80	(	(	PUNCT
ajbmeb-1914	138	81	38	38	NUM
ajbmeb-1914	138	82	%	%	NOUN
ajbmeb-1914	138	83	)	)	PUNCT
ajbmeb-1914	138	84	of	of	ADP
ajbmeb-1914	138	85	the	the	DET
ajbmeb-1914	138	86	research	research	NOUN
ajbmeb-1914	138	87	sample	sample	NOUN
ajbmeb-1914	138	88	were	be	AUX
ajbmeb-1914	138	89	their	their	PRON
ajbmeb-1914	138	90	opinions	opinion	NOUN
ajbmeb-1914	138	91	ok	ok	INTJ
ajbmeb-1914	138	92	and	and	CCONJ
ajbmeb-1914	138	93	that	that	SCONJ
ajbmeb-1914	138	94	(	(	PUNCT
ajbmeb-1914	138	95	29	29	NUM
ajbmeb-1914	138	96	%	%	NOUN
ajbmeb-1914	138	97	)	)	PUNCT
ajbmeb-1914	138	98	of	of	ADP
ajbmeb-1914	138	99	the	the	DET
ajbmeb-1914	138	100	research	research	NOUN
ajbmeb-1914	138	101	sample	sample	NOUN
ajbmeb-1914	138	102	had	have	VERB
ajbmeb-1914	138	103	neutral	neutral	ADJ
ajbmeb-1914	138	104	opinions	opinion	NOUN
ajbmeb-1914	138	105	,	,	PUNCT
ajbmeb-1914	138	106	and	and	CCONJ
ajbmeb-1914	138	107	that	that	SCONJ
ajbmeb-1914	138	108	(	(	PUNCT
ajbmeb-1914	138	109	15	15	NUM
ajbmeb-1914	138	110	%	%	NOUN
ajbmeb-1914	138	111	)	)	PUNCT
ajbmeb-1914	138	112	of	of	ADP
ajbmeb-1914	138	113	the	the	DET
ajbmeb-1914	138	114	research	research	NOUN
ajbmeb-1914	138	115	sample	sample	NOUN
ajbmeb-1914	138	116	was	be	AUX
ajbmeb-1914	138	117	their	their	PRON
ajbmeb-1914	138	118	opinions	opinion	NOUN
ajbmeb-1914	138	119	,	,	PUNCT
ajbmeb-1914	138	120	and	and	CCONJ
ajbmeb-1914	138	121	that	that	SCONJ
ajbmeb-1914	138	122	(	(	PUNCT
ajbmeb-1914	138	123	2	2	NUM
ajbmeb-1914	138	124	%	%	NOUN
ajbmeb-1914	138	125	)	)	PUNCT
ajbmeb-1914	138	126	of	of	ADP
ajbmeb-1914	138	127	the	the	DET
ajbmeb-1914	138	128	research	research	NOUN
ajbmeb-1914	138	129	sample	sample	NOUN
ajbmeb-1914	138	130	had	have	VERB
ajbmeb-1914	138	131	their	their	PRON
ajbmeb-1914	138	132	opinions	opinion	NOUN
ajbmeb-1914	138	133	strongly	strongly	ADV
ajbmeb-1914	138	134	disagree	disagree	VERB
ajbmeb-1914	138	135	.	.	PUNCT
ajbmeb-1914	139	1	we	we	PRON
ajbmeb-1914	139	2	note	note	VERB
ajbmeb-1914	139	3	through	through	ADP
ajbmeb-1914	139	4	the	the	DET
ajbmeb-1914	139	5	relative	relative	ADJ
ajbmeb-1914	139	6	importance	importance	NOUN
ajbmeb-1914	139	7	index	index	NOUN
ajbmeb-1914	139	8	that	that	SCONJ
ajbmeb-1914	139	9	the	the	DET
ajbmeb-1914	139	10	fifth	fifth	ADJ
ajbmeb-1914	139	11	paragraph	paragraph	NOUN
ajbmeb-1914	139	12	(	(	PUNCT
ajbmeb-1914	139	13	banks	bank	NOUN
ajbmeb-1914	139	14	take	take	VERB
ajbmeb-1914	139	15	into	into	ADP
ajbmeb-1914	139	16	account	account	NOUN
ajbmeb-1914	139	17	the	the	DET
ajbmeb-1914	139	18	adequate	adequate	ADJ
ajbmeb-1914	139	19	and	and	CCONJ
ajbmeb-1914	139	20	fair	fair	ADJ
ajbmeb-1914	139	21	disclosure	disclosure	NOUN
ajbmeb-1914	139	22	of	of	ADP
ajbmeb-1914	139	23	the	the	DET
ajbmeb-1914	139	24	financial	financial	ADJ
ajbmeb-1914	139	25	data	datum	NOUN
ajbmeb-1914	139	26	needed	need	VERB
ajbmeb-1914	139	27	for	for	ADP
ajbmeb-1914	139	28	investors	investor	NOUN
ajbmeb-1914	139	29	)	)	PUNCT
ajbmeb-1914	139	30	,	,	PUNCT
ajbmeb-1914	139	31	as	as	SCONJ
ajbmeb-1914	139	32	it	it	PRON
ajbmeb-1914	139	33	has	have	VERB
ajbmeb-1914	139	34	the	the	DET
ajbmeb-1914	139	35	highest	high	ADJ
ajbmeb-1914	139	36	relative	relative	ADJ
ajbmeb-1914	139	37	importance	importance	NOUN
ajbmeb-1914	139	38	(	(	PUNCT
ajbmeb-1914	139	39	72.6	72.6	NUM
ajbmeb-1914	139	40	)	)	PUNCT
ajbmeb-1914	139	41	.	.	PUNCT
ajbmeb-1914	140	1	the	the	DET
ajbmeb-1914	140	2	second	second	ADJ
ajbmeb-1914	140	3	paragraph	paragraph	NOUN
ajbmeb-1914	140	4	(	(	PUNCT
ajbmeb-1914	140	5	banks	bank	NOUN
ajbmeb-1914	140	6	disclose	disclose	VERB
ajbmeb-1914	140	7	the	the	DET
ajbmeb-1914	140	8	expected	expect	VERB
ajbmeb-1914	140	9	risks	risk	NOUN
ajbmeb-1914	140	10	and	and	CCONJ
ajbmeb-1914	140	11	it	it	PRON
ajbmeb-1914	140	12	must	must	AUX
ajbmeb-1914	140	13	be	be	AUX
ajbmeb-1914	140	14	done	do	VERB
ajbmeb-1914	140	15	objectively	objectively	ADV
ajbmeb-1914	140	16	and	and	CCONJ
ajbmeb-1914	140	17	transparently	transparently	ADV
ajbmeb-1914	140	18	.	.	PUNCT
ajbmeb-1914	140	19	)	)	PUNCT
ajbmeb-1914	141	1	it	it	PRON
ajbmeb-1914	141	2	has	have	VERB
ajbmeb-1914	141	3	relative	relative	ADJ
ajbmeb-1914	141	4	importance	importance	NOUN
ajbmeb-1914	141	5	(	(	PUNCT
ajbmeb-1914	141	6	71.1	71.1	NUM
ajbmeb-1914	141	7	)	)	PUNCT
ajbmeb-1914	141	8	.	.	PUNCT
ajbmeb-1914	142	1	while	while	SCONJ
ajbmeb-1914	142	2	the	the	DET
ajbmeb-1914	142	3	paragraph	paragraph	NOUN
ajbmeb-1914	142	4	that	that	PRON
ajbmeb-1914	142	5	has	have	VERB
ajbmeb-1914	142	6	the	the	DET
ajbmeb-1914	142	7	least	least	ADJ
ajbmeb-1914	142	8	relative	relative	ADJ
ajbmeb-1914	142	9	importance	importance	NOUN
ajbmeb-1914	142	10	among	among	ADP
ajbmeb-1914	142	11	the	the	DET
ajbmeb-1914	142	12	paragraphs	paragraph	NOUN
ajbmeb-1914	142	13	is	be	AUX
ajbmeb-1914	142	14	the	the	DET
ajbmeb-1914	142	15	sixth	sixth	ADJ
ajbmeb-1914	142	16	paragraph	paragraph	NOUN
ajbmeb-1914	142	17	(	(	PUNCT
ajbmeb-1914	142	18	banks	bank	NOUN
ajbmeb-1914	142	19	support	support	VERB
ajbmeb-1914	142	20	a	a	DET
ajbmeb-1914	142	21	culture	culture	NOUN
ajbmeb-1914	142	22	of	of	ADP
ajbmeb-1914	142	23	disclosure	disclosure	NOUN
ajbmeb-1914	142	24	and	and	CCONJ
ajbmeb-1914	142	25	transparency	transparency	NOUN
ajbmeb-1914	142	26	about	about	ADP
ajbmeb-1914	142	27	the	the	DET
ajbmeb-1914	142	28	risks	risk	NOUN
ajbmeb-1914	142	29	and	and	CCONJ
ajbmeb-1914	142	30	threats	threat	NOUN
ajbmeb-1914	142	31	they	they	PRON
ajbmeb-1914	142	32	face	face	VERB
ajbmeb-1914	142	33	and	and	CCONJ
ajbmeb-1914	142	34	enable	enable	VERB
ajbmeb-1914	142	35	them	they	PRON
ajbmeb-1914	142	36	to	to	PART
ajbmeb-1914	142	37	express	express	VERB
ajbmeb-1914	142	38	concerns	concern	NOUN
ajbmeb-1914	142	39	.	.	PUNCT
ajbmeb-1914	142	40	)	)	PUNCT
ajbmeb-1914	143	1	where	where	SCONJ
ajbmeb-1914	143	2	it	it	PRON
ajbmeb-1914	143	3	has	have	VERB
ajbmeb-1914	143	4	the	the	DET
ajbmeb-1914	143	5	least	least	ADJ
ajbmeb-1914	143	6	relative	relative	ADJ
ajbmeb-1914	143	7	importance	importance	NOUN
ajbmeb-1914	143	8	(	(	PUNCT
ajbmeb-1914	143	9	67.8	67.8	NUM
ajbmeb-1914	143	10	)	)	PUNCT
ajbmeb-1914	143	11	.	.	PUNCT
ajbmeb-1914	144	1	2the	2the	NUM
ajbmeb-1914	144	2	majority	majority	NOUN
ajbmeb-1914	144	3	of	of	ADP
ajbmeb-1914	144	4	respondents	respondent	NOUN
ajbmeb-1914	144	5	to	to	ADP
ajbmeb-1914	144	6	the	the	DET
ajbmeb-1914	144	7	questions	question	NOUN
ajbmeb-1914	144	8	of	of	ADP
ajbmeb-1914	144	9	the	the	DET
ajbmeb-1914	144	10	second	second	ADJ
ajbmeb-1914	144	11	axis	axis	NOUN
ajbmeb-1914	144	12	of	of	ADP
ajbmeb-1914	144	13	the	the	DET
ajbmeb-1914	144	14	board	board	NOUN
ajbmeb-1914	144	15	of	of	ADP
ajbmeb-1914	144	16	directors	director	NOUN
ajbmeb-1914	144	17	and	and	CCONJ
ajbmeb-1914	144	18	its	its	PRON
ajbmeb-1914	144	19	impact	impact	NOUN
ajbmeb-1914	144	20	on	on	ADP
ajbmeb-1914	144	21	external	external	ADJ
ajbmeb-1914	144	22	audit	audit	NOUN
ajbmeb-1914	144	23	,	,	PUNCT
ajbmeb-1914	144	24	where	where	SCONJ
ajbmeb-1914	144	25	the	the	DET
ajbmeb-1914	144	26	respondents	respondent	NOUN
ajbmeb-1914	144	27	answered	answer	VERB
ajbmeb-1914	144	28	that	that	SCONJ
ajbmeb-1914	144	29	19	19	NUM
ajbmeb-1914	144	30	%	%	NOUN
ajbmeb-1914	144	31	of	of	ADP
ajbmeb-1914	144	32	the	the	DET
ajbmeb-1914	144	33	research	research	NOUN
ajbmeb-1914	144	34	sample	sample	NOUN
ajbmeb-1914	144	35	had	have	VERB
ajbmeb-1914	144	36	their	their	PRON
ajbmeb-1914	144	37	opinions	opinion	NOUN
ajbmeb-1914	144	38	strongly	strongly	ADV
ajbmeb-1914	144	39	agree	agree	VERB
ajbmeb-1914	144	40	,	,	PUNCT
ajbmeb-1914	144	41	and	and	CCONJ
ajbmeb-1914	144	42	that	that	SCONJ
ajbmeb-1914	144	43	55	55	NUM
ajbmeb-1914	144	44	%	%	NOUN
ajbmeb-1914	144	45	of	of	ADP
ajbmeb-1914	144	46	the	the	DET
ajbmeb-1914	144	47	research	research	NOUN
ajbmeb-1914	144	48	sample	sample	NOUN
ajbmeb-1914	144	49	was	be	AUX
ajbmeb-1914	144	50	their	their	PRON
ajbmeb-1914	144	51	opinions	opinion	NOUN
ajbmeb-1914	144	52	agree	agree	VERB
ajbmeb-1914	144	53	,	,	PUNCT
ajbmeb-1914	144	54	and	and	CCONJ
ajbmeb-1914	144	55	that	that	SCONJ
ajbmeb-1914	144	56	(	(	PUNCT
ajbmeb-1914	144	57	20	20	NUM
ajbmeb-1914	144	58	%	%	NOUN
ajbmeb-1914	144	59	)	)	PUNCT
ajbmeb-1914	144	60	of	of	ADP
ajbmeb-1914	144	61	the	the	DET
ajbmeb-1914	144	62	research	research	NOUN
ajbmeb-1914	144	63	sample	sample	NOUN
ajbmeb-1914	144	64	%	%	NOUN
ajbmeb-1914	144	65	)	)	PUNCT
ajbmeb-1914	144	66	of	of	ADP
ajbmeb-1914	144	67	the	the	DET
ajbmeb-1914	144	68	research	research	NOUN
ajbmeb-1914	144	69	sample	sample	NOUN
ajbmeb-1914	144	70	were	be	AUX
ajbmeb-1914	144	71	neutral	neutral	ADJ
ajbmeb-1914	144	72	,	,	PUNCT
ajbmeb-1914	144	73	and	and	CCONJ
ajbmeb-1914	144	74	(	(	PUNCT
ajbmeb-1914	144	75	4	4	NUM
ajbmeb-1914	144	76	%	%	NOUN
ajbmeb-1914	144	77	)	)	PUNCT
ajbmeb-1914	144	78	of	of	ADP
ajbmeb-1914	144	79	the	the	DET
ajbmeb-1914	144	80	research	research	NOUN
ajbmeb-1914	144	81	sample	sample	NOUN
ajbmeb-1914	144	82	disagreed	disagree	VERB
ajbmeb-1914	144	83	with	with	ADP
ajbmeb-1914	144	84	their	their	PRON
ajbmeb-1914	144	85	opinions	opinion	NOUN
ajbmeb-1914	144	86	,	,	PUNCT
ajbmeb-1914	144	87	and	and	CCONJ
ajbmeb-1914	144	88	(	(	PUNCT
ajbmeb-1914	144	89	2	2	NUM
ajbmeb-1914	144	90	%	%	NOUN
ajbmeb-1914	144	91	)	)	PUNCT
ajbmeb-1914	144	92	of	of	ADP
ajbmeb-1914	144	93	the	the	DET
ajbmeb-1914	144	94	research	research	NOUN
ajbmeb-1914	144	95	sample	sample	NOUN
ajbmeb-1914	144	96	had	have	VERB
ajbmeb-1914	144	97	strong	strong	ADJ
ajbmeb-1914	144	98	disagreement	disagreement	NOUN
ajbmeb-1914	144	99	.	.	PUNCT
ajbmeb-1914	145	1	we	we	PRON
ajbmeb-1914	145	2	note	note	VERB
ajbmeb-1914	145	3	through	through	ADP
ajbmeb-1914	145	4	the	the	DET
ajbmeb-1914	145	5	relative	relative	ADJ
ajbmeb-1914	145	6	importance	importance	NOUN
ajbmeb-1914	145	7	index	index	NOUN
ajbmeb-1914	145	8	that	that	SCONJ
ajbmeb-1914	145	9	the	the	DET
ajbmeb-1914	145	10	ninth	ninth	ADJ
ajbmeb-1914	145	11	paragraph	paragraph	NOUN
ajbmeb-1914	145	12	(	(	PUNCT
ajbmeb-1914	145	13	the	the	DET
ajbmeb-1914	145	14	board	board	NOUN
ajbmeb-1914	145	15	of	of	ADP
ajbmeb-1914	145	16	directors	director	NOUN
ajbmeb-1914	145	17	undertakes	undertake	VERB
ajbmeb-1914	145	18	to	to	PART
ajbmeb-1914	145	19	prepare	prepare	VERB
ajbmeb-1914	145	20	the	the	DET
ajbmeb-1914	145	21	financial	financial	ADJ
ajbmeb-1914	145	22	statements	statement	NOUN
ajbmeb-1914	145	23	in	in	ADP
ajbmeb-1914	145	24	accordance	accordance	NOUN
ajbmeb-1914	145	25	with	with	ADP
ajbmeb-1914	145	26	generally	generally	ADV
ajbmeb-1914	145	27	accepted	accepted	ADJ
ajbmeb-1914	145	28	accounting	accounting	NOUN
ajbmeb-1914	145	29	principles	principle	NOUN
ajbmeb-1914	145	30	.	.	PUNCT
ajbmeb-1914	145	31	)	)	PUNCT
ajbmeb-1914	145	32	where	where	SCONJ
ajbmeb-1914	145	33	it	it	PRON
ajbmeb-1914	145	34	has	have	VERB
ajbmeb-1914	145	35	the	the	DET
ajbmeb-1914	145	36	highest	high	ADJ
ajbmeb-1914	145	37	relative	relative	ADJ
ajbmeb-1914	145	38	importance	importance	NOUN
ajbmeb-1914	145	39	(	(	PUNCT
ajbmeb-1914	145	40	80.4	80.4	NUM
ajbmeb-1914	145	41	)	)	PUNCT
ajbmeb-1914	145	42	.	.	PUNCT
ajbmeb-1914	146	1	the	the	DET
ajbmeb-1914	146	2	tenth	tenth	ADJ
ajbmeb-1914	146	3	paragraph	paragraph	NOUN
ajbmeb-1914	146	4	(	(	PUNCT
ajbmeb-1914	146	5	the	the	DET
ajbmeb-1914	146	6	board	board	NOUN
ajbmeb-1914	146	7	of	of	ADP
ajbmeb-1914	146	8	directors	director	NOUN
ajbmeb-1914	146	9	has	have	AUX
ajbmeb-1914	146	10	an	an	DET
ajbmeb-1914	146	11	important	important	ADJ
ajbmeb-1914	146	12	role	role	NOUN
ajbmeb-1914	146	13	in	in	ADP
ajbmeb-1914	146	14	focusing	focus	VERB
ajbmeb-1914	146	15	on	on	ADP
ajbmeb-1914	146	16	the	the	DET
ajbmeb-1914	146	17	existence	existence	NOUN
ajbmeb-1914	146	18	of	of	ADP
ajbmeb-1914	146	19	a	a	DET
ajbmeb-1914	146	20	guide	guide	NOUN
ajbmeb-1914	146	21	to	to	ADP
ajbmeb-1914	146	22	the	the	DET
ajbmeb-1914	146	23	ethical	ethical	ADJ
ajbmeb-1914	146	24	conduct	conduct	NOUN
ajbmeb-1914	146	25	of	of	ADP
ajbmeb-1914	146	26	the	the	DET
ajbmeb-1914	146	27	audit	audit	NOUN
ajbmeb-1914	146	28	office	office	NOUN
ajbmeb-1914	146	29	and	and	CCONJ
ajbmeb-1914	146	30	emphasizing	emphasize	VERB
ajbmeb-1914	146	31	the	the	DET
ajbmeb-1914	146	32	protection	protection	NOUN
ajbmeb-1914	146	33	of	of	ADP
ajbmeb-1914	146	34	the	the	DET
ajbmeb-1914	146	35	institution	institution	NOUN
ajbmeb-1914	146	36	's	's	PART
ajbmeb-1914	146	37	information	information	NOUN
ajbmeb-1914	146	38	and	and	CCONJ
ajbmeb-1914	146	39	ensuring	ensure	VERB
ajbmeb-1914	146	40	its	its	PRON
ajbmeb-1914	146	41	confidentiality	confidentiality	NOUN
ajbmeb-1914	146	42	.	.	PUNCT
ajbmeb-1914	146	43	)	)	PUNCT
ajbmeb-1914	146	44	where	where	SCONJ
ajbmeb-1914	146	45	it	it	PRON
ajbmeb-1914	146	46	has	have	VERB
ajbmeb-1914	146	47	a	a	DET
ajbmeb-1914	146	48	relative	relative	ADJ
ajbmeb-1914	146	49	importance	importance	NOUN
ajbmeb-1914	146	50	(	(	PUNCT
ajbmeb-1914	146	51	79.8	79.8	NUM
ajbmeb-1914	146	52	)	)	PUNCT
ajbmeb-1914	146	53	.	.	PUNCT
ajbmeb-1914	147	1	while	while	SCONJ
ajbmeb-1914	147	2	the	the	DET
ajbmeb-1914	147	3	paragraph	paragraph	NOUN
ajbmeb-1914	147	4	that	that	PRON
ajbmeb-1914	147	5	has	have	VERB
ajbmeb-1914	147	6	the	the	DET
ajbmeb-1914	147	7	least	least	ADJ
ajbmeb-1914	147	8	relative	relative	ADJ
ajbmeb-1914	147	9	importance	importance	NOUN
ajbmeb-1914	147	10	among	among	ADP
ajbmeb-1914	147	11	the	the	DET
ajbmeb-1914	147	12	paragraphs	paragraph	NOUN
ajbmeb-1914	147	13	is	be	AUX
ajbmeb-1914	147	14	the	the	DET
ajbmeb-1914	147	15	fourteenth	fourteenth	ADJ
ajbmeb-1914	147	16	paragraph	paragraph	NOUN
ajbmeb-1914	147	17	(	(	PUNCT
ajbmeb-1914	147	18	the	the	DET
ajbmeb-1914	147	19	approval	approval	NOUN
ajbmeb-1914	147	20	of	of	ADP
ajbmeb-1914	147	21	shareholders	shareholder	NOUN
ajbmeb-1914	147	22	is	be	AUX
ajbmeb-1914	147	23	obtained	obtain	VERB
ajbmeb-1914	147	24	to	to	PART
ajbmeb-1914	147	25	change	change	VERB
ajbmeb-1914	147	26	the	the	DET
ajbmeb-1914	147	27	number	number	NOUN
ajbmeb-1914	147	28	of	of	ADP
ajbmeb-1914	147	29	members	member	NOUN
ajbmeb-1914	147	30	of	of	ADP
ajbmeb-1914	147	31	the	the	DET
ajbmeb-1914	147	32	board	board	NOUN
ajbmeb-1914	147	33	of	of	ADP
ajbmeb-1914	147	34	directors	director	NOUN
ajbmeb-1914	147	35	,	,	PUNCT
ajbmeb-1914	147	36	as	as	ADV
ajbmeb-1914	147	37	well	well	ADV
ajbmeb-1914	147	38	as	as	SCONJ
ajbmeb-1914	147	39	they	they	PRON
ajbmeb-1914	147	40	have	have	VERB
ajbmeb-1914	147	41	a	a	DET
ajbmeb-1914	147	42	role	role	NOUN
ajbmeb-1914	147	43	in	in	ADP
ajbmeb-1914	147	44	selecting	select	VERB
ajbmeb-1914	147	45	audit	audit	NOUN
ajbmeb-1914	147	46	offices	office	NOUN
ajbmeb-1914	147	47	.	.	PUNCT
ajbmeb-1914	147	48	)	)	PUNCT
ajbmeb-1914	148	1	where	where	SCONJ
ajbmeb-1914	148	2	it	it	PRON
ajbmeb-1914	148	3	has	have	VERB
ajbmeb-1914	148	4	relative	relative	ADJ
ajbmeb-1914	148	5	importance	importance	NOUN
ajbmeb-1914	148	6	(	(	PUNCT
ajbmeb-1914	148	7	72.7	72.7	NUM
ajbmeb-1914	148	8	)	)	PUNCT
ajbmeb-1914	148	9	3the	3the	PRON
ajbmeb-1914	148	10	majority	majority	NOUN
ajbmeb-1914	148	11	of	of	ADP
ajbmeb-1914	148	12	respondents	respondent	NOUN
ajbmeb-1914	148	13	to	to	ADP
ajbmeb-1914	148	14	the	the	DET
ajbmeb-1914	148	15	questions	question	NOUN
ajbmeb-1914	148	16	of	of	ADP
ajbmeb-1914	148	17	the	the	DET
ajbmeb-1914	148	18	third	third	ADJ
ajbmeb-1914	148	19	axis	axis	NOUN
ajbmeb-1914	148	20	of	of	ADP
ajbmeb-1914	148	21	audit	audit	NOUN
ajbmeb-1914	148	22	committees	committee	NOUN
ajbmeb-1914	148	23	and	and	CCONJ
ajbmeb-1914	148	24	their	their	PRON
ajbmeb-1914	148	25	impact	impact	NOUN
ajbmeb-1914	148	26	on	on	ADP
ajbmeb-1914	148	27	external	external	ADJ
ajbmeb-1914	148	28	audit	audit	NOUN
ajbmeb-1914	148	29	,	,	PUNCT
ajbmeb-1914	148	30	where	where	SCONJ
ajbmeb-1914	148	31	the	the	DET
ajbmeb-1914	148	32	answers	answer	NOUN
ajbmeb-1914	148	33	were	be	AUX
ajbmeb-1914	148	34	that	that	PRON
ajbmeb-1914	148	35	(	(	PUNCT
ajbmeb-1914	148	36	25	25	NUM
ajbmeb-1914	148	37	%	%	NOUN
ajbmeb-1914	148	38	)	)	PUNCT
ajbmeb-1914	148	39	of	of	ADP
ajbmeb-1914	148	40	the	the	DET
ajbmeb-1914	148	41	research	research	NOUN
ajbmeb-1914	148	42	sample	sample	NOUN
ajbmeb-1914	148	43	had	have	VERB
ajbmeb-1914	148	44	their	their	PRON
ajbmeb-1914	148	45	opinions	opinion	NOUN
ajbmeb-1914	148	46	strongly	strongly	ADV
ajbmeb-1914	148	47	agree	agree	VERB
ajbmeb-1914	148	48	,	,	PUNCT
ajbmeb-1914	148	49	and	and	CCONJ
ajbmeb-1914	148	50	that	that	SCONJ
ajbmeb-1914	148	51	(	(	PUNCT
ajbmeb-1914	148	52	51	51	NUM
ajbmeb-1914	148	53	%	%	NOUN
ajbmeb-1914	148	54	)	)	PUNCT
ajbmeb-1914	148	55	of	of	ADP
ajbmeb-1914	148	56	the	the	DET
ajbmeb-1914	148	57	research	research	NOUN
ajbmeb-1914	148	58	sample	sample	NOUN
ajbmeb-1914	148	59	was	be	AUX
ajbmeb-1914	148	60	their	their	PRON
ajbmeb-1914	148	61	opinions	opinion	NOUN
ajbmeb-1914	148	62	agree	agree	VERB
ajbmeb-1914	148	63	,	,	PUNCT
ajbmeb-1914	148	64	and	and	CCONJ
ajbmeb-1914	148	65	that	that	SCONJ
ajbmeb-1914	148	66	(	(	PUNCT
ajbmeb-1914	148	67	16	16	NUM
ajbmeb-1914	148	68	%	%	NOUN
ajbmeb-1914	148	69	)	)	PUNCT
ajbmeb-1914	148	70	)	)	PUNCT
ajbmeb-1914	148	71	of	of	ADP
ajbmeb-1914	148	72	the	the	DET
ajbmeb-1914	148	73	research	research	NOUN
ajbmeb-1914	148	74	sample	sample	NOUN
ajbmeb-1914	148	75	,	,	PUNCT
ajbmeb-1914	148	76	their	their	PRON
ajbmeb-1914	148	77	opinions	opinion	NOUN
ajbmeb-1914	148	78	were	be	AUX
ajbmeb-1914	148	79	neutral	neutral	ADJ
ajbmeb-1914	148	80	,	,	PUNCT
ajbmeb-1914	148	81	and	and	CCONJ
ajbmeb-1914	148	82	that	that	SCONJ
ajbmeb-1914	148	83	(	(	PUNCT
ajbmeb-1914	148	84	6	6	NUM
ajbmeb-1914	148	85	%	%	NOUN
ajbmeb-1914	148	86	)	)	PUNCT
ajbmeb-1914	148	87	of	of	ADP
ajbmeb-1914	148	88	the	the	DET
ajbmeb-1914	148	89	research	research	NOUN
ajbmeb-1914	148	90	sample	sample	NOUN
ajbmeb-1914	148	91	did	do	AUX
ajbmeb-1914	148	92	not	not	PART
ajbmeb-1914	148	93	agree	agree	VERB
ajbmeb-1914	148	94	with	with	ADP
ajbmeb-1914	148	95	their	their	PRON
ajbmeb-1914	148	96	opinions	opinion	NOUN
ajbmeb-1914	148	97	,	,	PUNCT
ajbmeb-1914	148	98	and	and	CCONJ
ajbmeb-1914	148	99	that	that	SCONJ
ajbmeb-1914	148	100	(	(	PUNCT
ajbmeb-1914	148	101	2	2	NUM
ajbmeb-1914	148	102	%	%	NOUN
ajbmeb-1914	148	103	)	)	PUNCT
ajbmeb-1914	148	104	of	of	ADP
ajbmeb-1914	148	105	the	the	DET
ajbmeb-1914	148	106	research	research	NOUN
ajbmeb-1914	148	107	sample	sample	NOUN
ajbmeb-1914	148	108	had	have	VERB
ajbmeb-1914	148	109	their	their	PRON
ajbmeb-1914	148	110	opinions	opinion	NOUN
ajbmeb-1914	148	111	strongly	strongly	ADV
ajbmeb-1914	148	112	disagree	disagree	VERB
ajbmeb-1914	148	113	.	.	PUNCT
ajbmeb-1914	149	1	we	we	PRON
ajbmeb-1914	149	2	note	note	VERB
ajbmeb-1914	149	3	through	through	ADP
ajbmeb-1914	149	4	the	the	DET
ajbmeb-1914	149	5	relative	relative	ADJ
ajbmeb-1914	149	6	importance	importance	NOUN
ajbmeb-1914	149	7	index	index	NOUN
ajbmeb-1914	149	8	that	that	SCONJ
ajbmeb-1914	149	9	the	the	DET
ajbmeb-1914	149	10	nineteenth	nineteenth	ADJ
ajbmeb-1914	149	11	paragraph	paragraph	NOUN
ajbmeb-1914	149	12	(	(	PUNCT
ajbmeb-1914	149	13	the	the	DET
ajbmeb-1914	149	14	selection	selection	NOUN
ajbmeb-1914	149	15	of	of	ADP
ajbmeb-1914	149	16	the	the	DET
ajbmeb-1914	149	17	external	external	ADJ
ajbmeb-1914	149	18	auditors	auditor	NOUN
ajbmeb-1914	149	19	according	accord	VERB
ajbmeb-1914	149	20	to	to	ADP
ajbmeb-1914	149	21	the	the	DET
ajbmeb-1914	149	22	professional	professional	ADJ
ajbmeb-1914	149	23	experience	experience	NOUN
ajbmeb-1914	149	24	and	and	CCONJ
ajbmeb-1914	149	25	scientific	scientific	ADJ
ajbmeb-1914	149	26	qualifications	qualification	NOUN
ajbmeb-1914	149	27	of	of	ADP
ajbmeb-1914	149	28	the	the	DET
ajbmeb-1914	149	29	external	external	ADJ
ajbmeb-1914	149	30	auditor	auditor	NOUN
ajbmeb-1914	149	31	and	and	CCONJ
ajbmeb-1914	149	32	his	his	PRON
ajbmeb-1914	149	33	work	work	NOUN
ajbmeb-1914	149	34	team	team	NOUN
ajbmeb-1914	149	35	.	.	PUNCT
ajbmeb-1914	149	36	)	)	PUNCT
ajbmeb-1914	149	37	which	which	PRON
ajbmeb-1914	149	38	has	have	VERB
ajbmeb-1914	149	39	the	the	DET
ajbmeb-1914	149	40	highest	high	ADJ
ajbmeb-1914	149	41	relative	relative	ADJ
ajbmeb-1914	149	42	importance	importance	NOUN
ajbmeb-1914	149	43	(	(	PUNCT
ajbmeb-1914	149	44	82.6	82.6	NUM
ajbmeb-1914	149	45	)	)	PUNCT
ajbmeb-1914	149	46	.	.	PUNCT
ajbmeb-1914	150	1	paragraph	paragraph	NOUN
ajbmeb-1914	150	2	twenty	twenty	NUM
ajbmeb-1914	150	3	-	-	PUNCT
ajbmeb-1914	150	4	one	one	NUM
ajbmeb-1914	150	5	(	(	PUNCT
ajbmeb-1914	150	6	the	the	DET
ajbmeb-1914	150	7	size	size	NOUN
ajbmeb-1914	150	8	and	and	CCONJ
ajbmeb-1914	150	9	reputation	reputation	NOUN
ajbmeb-1914	150	10	of	of	ADP
ajbmeb-1914	150	11	the	the	DET
ajbmeb-1914	150	12	audit	audit	NOUN
ajbmeb-1914	150	13	office	office	NOUN
ajbmeb-1914	150	14	are	be	AUX
ajbmeb-1914	150	15	the	the	DET
ajbmeb-1914	150	16	most	most	ADV
ajbmeb-1914	150	17	important	important	ADJ
ajbmeb-1914	150	18	characteristics	characteristic	NOUN
ajbmeb-1914	150	19	on	on	ADP
ajbmeb-1914	150	20	the	the	DET
ajbmeb-1914	150	21	basis	basis	NOUN
ajbmeb-1914	150	22	of	of	ADP
ajbmeb-1914	150	23	which	which	PRON
ajbmeb-1914	150	24	the	the	DET
ajbmeb-1914	150	25	quality	quality	NOUN
ajbmeb-1914	150	26	of	of	ADP
ajbmeb-1914	150	27	services	service	NOUN
ajbmeb-1914	150	28	of	of	ADP
ajbmeb-1914	150	29	audit	audit	NOUN
ajbmeb-1914	150	30	offices	office	NOUN
ajbmeb-1914	150	31	is	be	AUX
ajbmeb-1914	150	32	distinguished	distinguish	VERB
ajbmeb-1914	150	33	.	.	PUNCT
ajbmeb-1914	150	34	)	)	PUNCT
ajbmeb-1914	151	1	where	where	SCONJ
ajbmeb-1914	151	2	it	it	PRON
ajbmeb-1914	151	3	has	have	VERB
ajbmeb-1914	151	4	a	a	DET
ajbmeb-1914	151	5	relative	relative	ADJ
ajbmeb-1914	151	6	importance	importance	NOUN
ajbmeb-1914	151	7	(	(	PUNCT
ajbmeb-1914	151	8	79	79	NUM
ajbmeb-1914	151	9	)	)	PUNCT
ajbmeb-1914	151	10	.	.	PUNCT
ajbmeb-1914	152	1	american	american	PROPN
ajbmeb-1914	152	2	journal	journal	PROPN
ajbmeb-1914	152	3	of	of	ADP
ajbmeb-1914	152	4	business	business	NOUN
ajbmeb-1914	152	5	management	management	NOUN
ajbmeb-1914	152	6	,	,	PUNCT
ajbmeb-1914	152	7	economics	economic	NOUN
ajbmeb-1914	152	8	and	and	CCONJ
ajbmeb-1914	152	9	banking	banking	NOUN
ajbmeb-1914	152	10	volume	volume	NOUN
ajbmeb-1914	152	11	22	22	NUM
ajbmeb-1914	152	12	march	march	PROPN
ajbmeb-1914	152	13	2024	2024	NUM
ajbmeb-1914	152	14	p	p	NOUN
ajbmeb-1914	152	15	a	a	PRON
ajbmeb-1914	152	16	g	g	NOUN
ajbmeb-1914	152	17	e	e	PROPN
ajbmeb-1914	152	18	|	|	ADV
ajbmeb-1914	152	19	96	96	NUM
ajbmeb-1914	152	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1914	152	21	while	while	SCONJ
ajbmeb-1914	152	22	the	the	DET
ajbmeb-1914	152	23	paragraph	paragraph	NOUN
ajbmeb-1914	152	24	that	that	PRON
ajbmeb-1914	152	25	has	have	VERB
ajbmeb-1914	152	26	the	the	DET
ajbmeb-1914	152	27	least	least	ADJ
ajbmeb-1914	152	28	relative	relative	ADJ
ajbmeb-1914	152	29	importance	importance	NOUN
ajbmeb-1914	152	30	among	among	ADP
ajbmeb-1914	152	31	the	the	DET
ajbmeb-1914	152	32	paragraphs	paragraph	NOUN
ajbmeb-1914	152	33	is	be	AUX
ajbmeb-1914	152	34	the	the	DET
ajbmeb-1914	152	35	sixteenth	sixteenth	ADJ
ajbmeb-1914	152	36	paragraph	paragraph	NOUN
ajbmeb-1914	152	37	(	(	PUNCT
ajbmeb-1914	152	38	that	that	SCONJ
ajbmeb-1914	152	39	the	the	DET
ajbmeb-1914	152	40	audit	audit	NOUN
ajbmeb-1914	152	41	committee	committee	NOUN
ajbmeb-1914	152	42	meets	meet	VERB
ajbmeb-1914	152	43	with	with	ADP
ajbmeb-1914	152	44	the	the	DET
ajbmeb-1914	152	45	auditor	auditor	NOUN
ajbmeb-1914	152	46	without	without	ADP
ajbmeb-1914	152	47	the	the	DET
ajbmeb-1914	152	48	presence	presence	NOUN
ajbmeb-1914	152	49	of	of	ADP
ajbmeb-1914	152	50	management	management	NOUN
ajbmeb-1914	152	51	at	at	ADP
ajbmeb-1914	152	52	least	least	ADJ
ajbmeb-1914	152	53	once	once	ADV
ajbmeb-1914	152	54	a	a	DET
ajbmeb-1914	152	55	year	year	NOUN
ajbmeb-1914	152	56	)	)	PUNCT
ajbmeb-1914	152	57	,	,	PUNCT
ajbmeb-1914	152	58	where	where	SCONJ
ajbmeb-1914	152	59	it	it	PRON
ajbmeb-1914	152	60	has	have	VERB
ajbmeb-1914	152	61	relative	relative	ADJ
ajbmeb-1914	152	62	importance	importance	NOUN
ajbmeb-1914	152	63	(	(	PUNCT
ajbmeb-1914	152	64	74.8	74.8	NUM
ajbmeb-1914	152	65	)	)	PUNCT
ajbmeb-1914	152	66	.	.	PUNCT
ajbmeb-1914	153	1	references	reference	NOUN
ajbmeb-1914	153	2	1	1	NUM
ajbmeb-1914	153	3	.	.	PUNCT
ajbmeb-1914	153	4	mulili	mulili	NOUN
ajbmeb-1914	153	5	,	,	PUNCT
ajbmeb-1914	153	6	b.m	b.m	PROPN
ajbmeb-1914	153	7	.	.	PROPN
ajbmeb-1914	153	8	and	and	CCONJ
ajbmeb-1914	153	9	wong	wong	PROPN
ajbmeb-1914	153	10	,	,	PUNCT
ajbmeb-1914	153	11	p.	p.	NOUN
ajbmeb-1914	153	12	(	(	PUNCT
ajbmeb-1914	153	13	2011	2011	NUM
ajbmeb-1914	153	14	)	)	PUNCT
ajbmeb-1914	153	15	.	.	PUNCT
ajbmeb-1914	154	1	'	'	PUNCT
ajbmeb-1914	154	2	corporate	corporate	ADJ
ajbmeb-1914	154	3	governance	governance	NOUN
ajbmeb-1914	154	4	practices	practice	NOUN
ajbmeb-1914	154	5	in	in	ADP
ajbmeb-1914	154	6	developing	develop	VERB
ajbmeb-1914	154	7	countries	country	NOUN
ajbmeb-1914	154	8	:	:	PUNCT
ajbmeb-1914	154	9	the	the	DET
ajbmeb-1914	154	10	case	case	NOUN
ajbmeb-1914	154	11	for	for	ADP
ajbmeb-1914	154	12	kenya	kenya	PROPN
ajbmeb-1914	154	13	'	'	PART
ajbmeb-1914	154	14	,	,	PUNCT
ajbmeb-1914	154	15	international	international	ADJ
ajbmeb-1914	154	16	journal	journal	NOUN
ajbmeb-1914	154	17	of	of	ADP
ajbmeb-1914	154	18	business	business	PROPN
ajbmeb-1914	154	19	administration	administration	NOUN
ajbmeb-1914	154	20	,	,	PUNCT
ajbmeb-1914	154	21	2(1	2(1	NUM
ajbmeb-1914	154	22	)	)	PUNCT
ajbmeb-1914	154	23	,	,	PUNCT
ajbmeb-1914	154	24	pp	pp	ADP
ajbmeb-1914	154	25	.	.	PUNCT
ajbmeb-1914	155	1	14	14	NUM
ajbmeb-1914	155	2	-	-	SYM
ajbmeb-1914	155	3	27	27	NUM
ajbmeb-1914	155	4	.	.	PUNCT
ajbmeb-1914	156	1	2	2	X
ajbmeb-1914	156	2	.	.	X
ajbmeb-1914	156	3	homayoun	homayoun	PROPN
ajbmeb-1914	156	4	s.	s.	PROPN
ajbmeb-1914	156	5	and	and	CCONJ
ajbmeb-1914	156	6	homayoun	homayoun	PROPN
ajbmeb-1914	156	7	s.	s.	PROPN
ajbmeb-1914	156	8	(	(	PUNCT
ajbmeb-1914	156	9	2015	2015	NUM
ajbmeb-1914	156	10	)	)	PUNCT
ajbmeb-1914	156	11	.	.	PUNCT
ajbmeb-1914	157	1	'	'	PUNCT
ajbmeb-1914	157	2	agency	agency	NOUN
ajbmeb-1914	157	3	theory	theory	NOUN
ajbmeb-1914	157	4	and	and	CCONJ
ajbmeb-1914	157	5	corporate	corporate	ADJ
ajbmeb-1914	157	6	governance	governance	NOUN
ajbmeb-1914	157	7	'	'	PUNCT
ajbmeb-1914	157	8	,	,	PUNCT
ajbmeb-1914	157	9	international	international	ADJ
ajbmeb-1914	157	10	business	business	NOUN
ajbmeb-1914	157	11	management	management	NOUN
ajbmeb-1914	157	12	,	,	PUNCT
ajbmeb-1914	157	13	9(5	9(5	NUM
ajbmeb-1914	157	14	)	)	PUNCT
ajbmeb-1914	157	15	,	,	PUNCT
ajbmeb-1914	157	16	pp	pp	PROPN
ajbmeb-1914	157	17	.	.	PUNCT
ajbmeb-1914	158	1	805	805	NUM
ajbmeb-1914	158	2	-	-	SYM
ajbmeb-1914	158	3	815	815	NUM
ajbmeb-1914	158	4	.	.	PUNCT
ajbmeb-1914	159	1	https://doi:10.2139	https://doi:10.2139	PROPN
ajbmeb-1914	159	2	/	/	SYM
ajbmeb-1914	160	1	ssrn.1027382	ssrn.1027382	PROPN
ajbmeb-1914	160	2	.	.	PROPN
ajbmeb-1914	160	3	3	3	NUM
ajbmeb-1914	160	4	.	.	X
ajbmeb-1914	161	1	loredana	loredana	PROPN
ajbmeb-1914	161	2	,	,	PUNCT
ajbmeb-1914	161	3	dr	dr	PROPN
ajbmeb-1914	161	4	,	,	PUNCT
ajbmeb-1914	161	5	alexandru	alexandru	PROPN
ajbmeb-1914	161	6	,	,	PUNCT
ajbmeb-1914	161	7	b.	b.	PROPN
ajbmeb-1914	161	8	and	and	CCONJ
ajbmeb-1914	161	9	roxana	roxana	PROPN
ajbmeb-1914	161	10	,	,	PUNCT
ajbmeb-1914	161	11	h.	h.	PROPN
ajbmeb-1914	161	12	(	(	PUNCT
ajbmeb-1914	161	13	2016	2016	NUM
ajbmeb-1914	161	14	)	)	PUNCT
ajbmeb-1914	161	15	.	.	PUNCT
ajbmeb-1914	162	1	'	'	PUNCT
ajbmeb-1914	162	2	comparative	comparative	ADJ
ajbmeb-1914	162	3	analysis	analysis	NOUN
ajbmeb-1914	162	4	between	between	ADP
ajbmeb-1914	162	5	the	the	DET
ajbmeb-1914	162	6	traditional	traditional	ADJ
ajbmeb-1914	162	7	model	model	NOUN
ajbmeb-1914	162	8	of	of	ADP
ajbmeb-1914	162	9	corporate	corporate	ADJ
ajbmeb-1914	162	10	governance	governance	NOUN
ajbmeb-1914	162	11	and	and	CCONJ
ajbmeb-1914	162	12	islamic	islamic	ADJ
ajbmeb-1914	162	13	model	model	PROPN
ajbmeb-1914	162	14	'	'	PUNCT
ajbmeb-1914	162	15	,	,	PUNCT
ajbmeb-1914	162	16	annals	annal	NOUN
ajbmeb-1914	162	17	of	of	ADP
ajbmeb-1914	162	18	the	the	DET
ajbmeb-1914	162	19	constantin	constantin	PROPN
ajbmeb-1914	162	20	brâncuşi	brâncuşi	PROPN
ajbmeb-1914	162	21	university	university	PROPN
ajbmeb-1914	162	22	of	of	ADP
ajbmeb-1914	162	23	târgu	târgu	PROPN
ajbmeb-1914	162	24	jiu	jiu	PROPN
ajbmeb-1914	162	25	,	,	PUNCT
ajbmeb-1914	162	26	economy	economy	NOUN
ajbmeb-1914	162	27	series	series	NOUN
ajbmeb-1914	162	28	,	,	PUNCT
ajbmeb-1914	162	29	4	4	NUM
ajbmeb-1914	162	30	,	,	PUNCT
ajbmeb-1914	162	31	pp	pp	ADJ
ajbmeb-1914	162	32	.	.	PUNCT
ajbmeb-1914	163	1	165	165	NUM
ajbmeb-1914	163	2	-	-	SYM
ajbmeb-1914	163	3	170	170	NUM
ajbmeb-1914	163	4	.	.	PUNCT
ajbmeb-1914	164	1	4	4	NUM
ajbmeb-1914	164	2	.	.	X
ajbmeb-1914	165	1	awojobi	awojobi	PROPN
ajbmeb-1914	165	2	,	,	PUNCT
ajbmeb-1914	165	3	o.	o.	PROPN
ajbmeb-1914	165	4	and	and	CCONJ
ajbmeb-1914	165	5	amel	amel	PROPN
ajbmeb-1914	165	6	,	,	PUNCT
ajbmeb-1914	165	7	r.	r.	PROPN
ajbmeb-1914	165	8	(	(	PUNCT
ajbmeb-1914	165	9	2011	2011	NUM
ajbmeb-1914	165	10	)	)	PUNCT
ajbmeb-1914	165	11	.	.	PUNCT
ajbmeb-1914	165	12	'	'	PUNCT
ajbmeb-1914	166	1	analysing	analyse	VERB
ajbmeb-1914	166	2	risk	risk	NOUN
ajbmeb-1914	166	3	management	management	NOUN
ajbmeb-1914	166	4	in	in	ADP
ajbmeb-1914	166	5	banks	bank	NOUN
ajbmeb-1914	166	6	:	:	PUNCT
ajbmeb-1914	166	7	evidence	evidence	NOUN
ajbmeb-1914	166	8	of	of	ADP
ajbmeb-1914	166	9	bank	bank	NOUN
ajbmeb-1914	166	10	efficiency	efficiency	NOUN
ajbmeb-1914	166	11	and	and	CCONJ
ajbmeb-1914	166	12	macroeconomic	macroeconomic	ADJ
ajbmeb-1914	166	13	impact	impact	NOUN
ajbmeb-1914	166	14	'	'	PUNCT
ajbmeb-1914	166	15	,	,	PUNCT
ajbmeb-1914	166	16	journal	journal	NOUN
ajbmeb-1914	166	17	of	of	ADP
ajbmeb-1914	166	18	money	money	NOUN
ajbmeb-1914	166	19	,	,	PUNCT
ajbmeb-1914	166	20	investment	investment	NOUN
ajbmeb-1914	166	21	and	and	CCONJ
ajbmeb-1914	166	22	banking	banking	NOUN
ajbmeb-1914	166	23	,	,	PUNCT
ajbmeb-1914	166	24	22	22	NUM
ajbmeb-1914	166	25	,	,	PUNCT
ajbmeb-1914	166	26	pp	pp	ADJ
ajbmeb-1914	166	27	.	.	PUNCT
ajbmeb-1914	167	1	147162	147162	NUM
ajbmeb-1914	167	2	.	.	PUNCT
ajbmeb-1914	168	1	5	5	X
ajbmeb-1914	168	2	.	.	X
ajbmeb-1914	168	3	uwuigbe	uwuigbe	NOUN
ajbmeb-1914	168	4	,	,	PUNCT
ajbmeb-1914	168	5	or	or	CCONJ
ajbmeb-1914	168	6	and	and	CCONJ
ajbmeb-1914	168	7	fakile	fakile	ADJ
ajbmeb-1914	168	8	,	,	PUNCT
ajbmeb-1914	168	9	as	as	ADP
ajbmeb-1914	168	10	(	(	PUNCT
ajbmeb-1914	168	11	2012	2012	NUM
ajbmeb-1914	168	12	)	)	PUNCT
ajbmeb-1914	168	13	.	.	PUNCT
ajbmeb-1914	169	1	'	'	PUNCT
ajbmeb-1914	169	2	the	the	DET
ajbmeb-1914	169	3	effects	effect	NOUN
ajbmeb-1914	169	4	of	of	ADP
ajbmeb-1914	169	5	board	board	NOUN
ajbmeb-1914	169	6	size	size	NOUN
ajbmeb-1914	169	7	on	on	ADP
ajbmeb-1914	169	8	financial	financial	ADJ
ajbmeb-1914	169	9	performance	performance	NOUN
ajbmeb-1914	169	10	of	of	ADP
ajbmeb-1914	169	11	banks	bank	NOUN
ajbmeb-1914	169	12	:	:	PUNCT
ajbmeb-1914	169	13	a	a	DET
ajbmeb-1914	169	14	study	study	NOUN
ajbmeb-1914	169	15	of	of	ADP
ajbmeb-1914	169	16	listed	list	VERB
ajbmeb-1914	169	17	banks	bank	NOUN
ajbmeb-1914	169	18	in	in	ADP
ajbmeb-1914	169	19	nigeria	nigeria	PROPN
ajbmeb-1914	169	20	'	'	PUNCT
ajbmeb-1914	169	21	,	,	PUNCT
ajbmeb-1914	169	22	international	international	ADJ
ajbmeb-1914	169	23	journal	journal	NOUN
ajbmeb-1914	169	24	of	of	ADP
ajbmeb-1914	169	25	economics	economic	NOUN
ajbmeb-1914	169	26	and	and	CCONJ
ajbmeb-1914	169	27	finance	finance	NOUN
ajbmeb-1914	169	28	,	,	PUNCT
ajbmeb-1914	169	29	4(2	4(2	NUM
ajbmeb-1914	169	30	)	)	PUNCT
ajbmeb-1914	169	31	,	,	PUNCT
ajbmeb-1914	169	32	pp	pp	PROPN
ajbmeb-1914	169	33	.	.	PUNCT
ajbmeb-1914	170	1	260	260	NUM
ajbmeb-1914	170	2	-	-	SYM
ajbmeb-1914	170	3	267	267	NUM
ajbmeb-1914	170	4	.	.	NOUN
ajbmeb-1914	171	1	6	6	NUM
ajbmeb-1914	171	2	.	.	X
ajbmeb-1914	171	3	darmadi	darmadi	PROPN
ajbmeb-1914	171	4	,	,	PUNCT
ajbmeb-1914	171	5	s.	s.	PROPN
ajbmeb-1914	171	6	(	(	PUNCT
ajbmeb-1914	171	7	2011	2011	NUM
ajbmeb-1914	171	8	)	)	PUNCT
ajbmeb-1914	171	9	.	.	PUNCT
ajbmeb-1914	172	1	'	'	PUNCT
ajbmeb-1914	172	2	corporate	corporate	ADJ
ajbmeb-1914	172	3	governance	governance	NOUN
ajbmeb-1914	172	4	disclosure	disclosure	NOUN
ajbmeb-1914	172	5	in	in	ADP
ajbmeb-1914	172	6	the	the	DET
ajbmeb-1914	172	7	annual	annual	ADJ
ajbmeb-1914	172	8	report	report	NOUN
ajbmeb-1914	172	9	:	:	PUNCT
ajbmeb-1914	172	10	an	an	DET
ajbmeb-1914	172	11	exploratory	exploratory	ADJ
ajbmeb-1914	172	12	study	study	NOUN
ajbmeb-1914	172	13	on	on	ADP
ajbmeb-1914	172	14	indonesian	indonesian	ADJ
ajbmeb-1914	172	15	islamic	islamic	PROPN
ajbmeb-1914	172	16	banks	banks	PROPN
ajbmeb-1914	172	17	'	'	PART
ajbmeb-1914	172	18	,	,	PUNCT
ajbmeb-1914	172	19	humanomics	humanomic	NOUN
ajbmeb-1914	172	20	,	,	PUNCT
ajbmeb-1914	172	21	29(1	29(1	NUM
ajbmeb-1914	172	22	)	)	PUNCT
ajbmeb-1914	172	23	,	,	PUNCT
ajbmeb-1914	172	24	pp	pp	ADJ
ajbmeb-1914	172	25	.	.	PUNCT
ajbmeb-1914	173	1	4	4	NUM
ajbmeb-1914	173	2	-	-	SYM
ajbmeb-1914	173	3	23	23	NUM
ajbmeb-1914	173	4	.	.	PUNCT
ajbmeb-1914	174	1	7	7	X
ajbmeb-1914	174	2	.	.	X
ajbmeb-1914	174	3	the	the	DET
ajbmeb-1914	174	4	role	role	NOUN
ajbmeb-1914	174	5	of	of	ADP
ajbmeb-1914	174	6	corporate	corporate	ADJ
ajbmeb-1914	174	7	governance	governance	NOUN
ajbmeb-1914	174	8	in	in	ADP
ajbmeb-1914	174	9	achieving	achieve	VERB
ajbmeb-1914	174	10	the	the	DET
ajbmeb-1914	174	11	quality	quality	NOUN
ajbmeb-1914	174	12	of	of	ADP
ajbmeb-1914	174	13	externalabi	externalabi	NOUN
ajbmeb-1914	174	14	,	,	PUNCT
ajbmeb-1914	174	15	khalida	khalida	PROPN
ajbmeb-1914	174	16	,	,	PUNCT
ajbmeb-1914	174	17	2016	2016	NUM
ajbmeb-1914	174	18	,	,	PUNCT
ajbmeb-1914	174	19	“	"	PUNCT
ajbmeb-1914	174	20	a	a	DET
ajbmeb-1914	174	21	thesis	thesis	NOUN
ajbmeb-1914	174	22	submitted	submit	VERB
ajbmeb-1914	174	23	to	to	PART
ajbmeb-1914	174	24	obtain	obtain	VERB
ajbmeb-1914	174	25	a	a	DET
ajbmeb-1914	174	26	ph.d	ph.d	PROPN
ajbmeb-1914	174	27	.	.	PUNCT
ajbmeb-1914	174	28	degree	degree	NOUN
ajbmeb-1914	174	29	inaudit	inaudit	NOUN
ajbmeb-1914	174	30	services	service	NOUN
ajbmeb-1914	174	31	a	a	DET
ajbmeb-1914	174	32	case	case	NOUN
ajbmeb-1914	174	33	study	study	NOUN
ajbmeb-1914	174	34	of	of	ADP
ajbmeb-1914	174	35	algeria	algeria	PROPN
ajbmeb-1914	174	36	”	"	PUNCT
ajbmeb-1914	174	37	,	,	PUNCT
ajbmeb-1914	174	38	commercial	commercial	ADJ
ajbmeb-1914	174	39	sciences	science	NOUN
ajbmeb-1914	174	40	,	,	PUNCT
ajbmeb-1914	174	41	specializing	specialize	VERB
ajbmeb-1914	174	42	in	in	ADP
ajbmeb-1914	174	43	commercial	commercial	ADJ
ajbmeb-1914	174	44	sciences	science	NOUN
ajbmeb-1914	174	45	,	,	PUNCT
ajbmeb-1914	174	46	faculty	faculty	NOUN
ajbmeb-1914	174	47	of	of	ADP
ajbmeb-1914	174	48	economics	economic	NOUN
ajbmeb-1914	174	49	,	,	PUNCT
ajbmeb-1914	174	50	commercial	commercial	ADJ
ajbmeb-1914	174	51	and	and	CCONJ
ajbmeb-1914	174	52	management	management	NOUN
ajbmeb-1914	174	53	sciences	science	NOUN
ajbmeb-1914	174	54	,	,	PUNCT
ajbmeb-1914	174	55	mohamed	mohamed	PROPN
ajbmeb-1914	174	56	boudiaf	boudiaf	PROPN
ajbmeb-1914	174	57	university	university	PROPN
ajbmeb-1914	174	58	in	in	ADP
ajbmeb-1914	174	59	msila	msila	PROPN
ajbmeb-1914	174	60	,	,	PUNCT
ajbmeb-1914	174	61	algeria	algeria	PROPN
ajbmeb-1914	174	62	,	,	PUNCT
ajbmeb-1914	174	63	p.	p.	NOUN
ajbmeb-1914	174	64	20	20	NUM
ajbmeb-1914	174	65	.	.	PUNCT
ajbmeb-1914	175	1	8	8	NUM
ajbmeb-1914	175	2	.	.	X
ajbmeb-1914	176	1	cohen	cohen	PROPN
ajbmeb-1914	176	2	&	&	CCONJ
ajbmeb-1914	176	3	hanno	hanno	PROPN
ajbmeb-1914	176	4	,	,	PUNCT
ajbmeb-1914	176	5	2000''consideration	2000''consideration	PROPN
ajbmeb-1914	176	6	of	of	ADP
ajbmeb-1914	176	7	corporate	corporate	ADJ
ajbmeb-1914	176	8	governance	governance	NOUN
ajbmeb-1914	176	9	and	and	CCONJ
ajbmeb-1914	176	10	management	management	NOUN
ajbmeb-1914	176	11	control	control	NOUN
ajbmeb-1914	176	12	philosophy	philosophy	NOUN
ajbmeb-1914	176	13	in	in	ADP
ajbmeb-1914	176	14	preplanning	preplanning	NOUN
ajbmeb-1914	176	15	and	and	CCONJ
ajbmeb-1914	176	16	planning	planning	NOUN
ajbmeb-1914	176	17	judgment	judgment	NOUN
ajbmeb-1914	176	18	,	,	PUNCT
ajbmeb-1914	176	19	auditing	auditing	NOUN
ajbmeb-1914	176	20	:	:	PUNCT
ajbmeb-1914	176	21	a	a	DET
ajbmeb-1914	176	22	journal	journal	NOUN
ajbmeb-1914	176	23	of	of	ADP
ajbmeb-1914	176	24	practice	practice	NOUN
ajbmeb-1914	176	25	and	and	CCONJ
ajbmeb-1914	176	26	theory	theory	NOUN
ajbmeb-1914	176	27	:	:	PUNCT
ajbmeb-1914	176	28	19	19	NUM
ajbmeb-1914	176	29	,	,	PUNCT
ajbmeb-1914	176	30	(	(	PUNCT
ajbmeb-1914	176	31	2	2	X
ajbmeb-1914	176	32	)	)	PUNCT
ajbmeb-1914	176	33	fall	fall	NOUN
ajbmeb-1914	176	34	.	.	PUNCT
ajbmeb-1914	177	1	9	9	X
ajbmeb-1914	177	2	.	.	X
ajbmeb-1914	177	3	jelal	jelal	PROPN
ajbmeb-1914	177	4	,	,	PUNCT
ajbmeb-1914	177	5	r	r	NOUN
ajbmeb-1914	177	6	,	,	PUNCT
ajbmeb-1914	177	7	and	and	CCONJ
ajbmeb-1914	177	8	mbohwa	mbohwa	PROPN
ajbmeb-1914	177	9	,	,	PUNCT
ajbmeb-1914	177	10	ch	ch	NOUN
ajbmeb-1914	177	11	,	,	PUNCT
ajbmeb-1914	177	12	(	(	PUNCT
ajbmeb-1914	177	13	2014	2014	NUM
ajbmeb-1914	177	14	)	)	PUNCT
ajbmeb-1914	177	15	.	.	PUNCT
ajbmeb-1914	178	1	“	"	PUNCT
ajbmeb-1914	178	2	a	a	DET
ajbmeb-1914	178	3	study	study	NOUN
ajbmeb-1914	178	4	of	of	ADP
ajbmeb-1914	178	5	management	management	NOUN
ajbmeb-1914	178	6	principles	principle	NOUN
ajbmeb-1914	178	7	incorporating	incorporate	VERB
ajbmeb-1914	178	8	corporate	corporate	ADJ
ajbmeb-1914	178	9	governance	governance	NOUN
ajbmeb-1914	178	10	and	and	CCONJ
ajbmeb-1914	178	11	advocating	advocate	VERB
ajbmeb-1914	178	12	ethics	ethic	NOUN
ajbmeb-1914	178	13	to	to	PART
ajbmeb-1914	178	14	reduce	reduce	VERB
ajbmeb-1914	178	15	fraud	fraud	NOUN
ajbmeb-1914	178	16	at	at	ADP
ajbmeb-1914	178	17	a	a	DET
ajbmeb-1914	178	18	south	south	ADJ
ajbmeb-1914	178	19	african	african	ADJ
ajbmeb-1914	178	20	bank	bank	NOUN
ajbmeb-1914	178	21	,	,	PUNCT
ajbmeb-1914	178	22	”	"	PUNCT
ajbmeb-1914	178	23	international	international	ADJ
ajbmeb-1914	178	24	journal	journal	NOUN
ajbmeb-1914	178	25	of	of	ADP
ajbmeb-1914	178	26	social	social	ADJ
ajbmeb-1914	178	27	,	,	PUNCT
ajbmeb-1914	178	28	human	human	ADJ
ajbmeb-1914	178	29	science	science	NOUN
ajbmeb-1914	178	30	and	and	CCONJ
ajbmeb-1914	178	31	engineering	engineering	NOUN
ajbmeb-1914	178	32	,	,	PUNCT
ajbmeb-1914	178	33	world	world	NOUN
ajbmeb-1914	178	34	academy	academy	PROPN
ajbmeb-1914	178	35	of	of	ADP
ajbmeb-1914	178	36	science	science	PROPN
ajbmeb-1914	178	37	,	,	PUNCT
ajbmeb-1914	178	38	engineering	engineering	NOUN
ajbmeb-1914	178	39	and	and	CCONJ
ajbmeb-1914	178	40	technology	technology	NOUN
ajbmeb-1914	178	41	,	,	PUNCT
ajbmeb-1914	178	42	vol	vol	NOUN
ajbmeb-1914	178	43	8	8	NUM
ajbmeb-1914	178	44	(	(	PUNCT
ajbmeb-1914	178	45	5	5	NUM
ajbmeb-1914	178	46	(	(	PUNCT
ajbmeb-1914	178	47	.	.	PUNCT
ajbmeb-1914	178	48	10	10	NUM
ajbmeb-1914	178	49	.	.	X
ajbmeb-1914	178	50	klai	klai	PROPN
ajbmeb-1914	178	51	,	,	PUNCT
ajbmeb-1914	178	52	n.	n.	PROPN
ajbmeb-1914	178	53	and	and	CCONJ
ajbmeb-1914	178	54	omri	omri	PROPN
ajbmeb-1914	178	55	,	,	PUNCT
ajbmeb-1914	178	56	a.	a.	NOUN
ajbmeb-1914	178	57	(	(	PUNCT
ajbmeb-1914	178	58	2011	2011	NUM
ajbmeb-1914	178	59	):	):	PUNCT
ajbmeb-1914	178	60	"	"	PUNCT
ajbmeb-1914	178	61	corporate	corporate	ADJ
ajbmeb-1914	178	62	governance	governance	NOUN
ajbmeb-1914	178	63	and	and	CCONJ
ajbmeb-1914	178	64	financial	financial	ADJ
ajbmeb-1914	178	65	reporting	reporting	NOUN
ajbmeb-1914	178	66	"	"	PUNCT
ajbmeb-1914	178	67	quality	quality	NOUN
ajbmeb-1914	178	68	:	:	PUNCT
ajbmeb-1914	178	69	"	"	PUNCT
ajbmeb-1914	178	70	the	the	DET
ajbmeb-1914	178	71	case	case	NOUN
ajbmeb-1914	178	72	of	of	ADP
ajbmeb-1914	178	73	tunisian	tunisian	ADJ
ajbmeb-1914	178	74	firms	firm	NOUN
ajbmeb-1914	178	75	"	"	PUNCT
ajbmeb-1914	178	76	international	international	ADJ
ajbmeb-1914	178	77	business	business	NOUN
ajbmeb-1914	178	78	research	research	NOUN
ajbmeb-1914	178	79	,	,	PUNCT
ajbmeb-1914	178	80	vol.4	vol.4	PROPN
ajbmeb-1914	178	81	no.1	no.1	NOUN
ajbmeb-1914	178	82	.	.	PUNCT
ajbmeb-1914	179	1	11	11	NUM
ajbmeb-1914	179	2	.	.	PUNCT
ajbmeb-1914	179	3	sukma	sukma	NOUN
ajbmeb-1914	179	4	,	,	PUNCT
ajbmeb-1914	179	5	p.	p.	PROPN
ajbmeb-1914	179	6	&	&	CCONJ
ajbmeb-1914	179	7	bernawati	bernawati	PROPN
ajbmeb-1914	179	8	,	,	PUNCT
ajbmeb-1914	179	9	y	y	PROPN
ajbmeb-1914	179	10	(	(	PUNCT
ajbmeb-1914	179	11	2019	2019	NUM
ajbmeb-1914	179	12	)	)	PUNCT
ajbmeb-1914	179	13	.	.	PUNCT
ajbmeb-1914	180	1	the	the	DET
ajbmeb-1914	180	2	impact	impact	NOUN
ajbmeb-1914	180	3	of	of	ADP
ajbmeb-1914	180	4	audit	audit	NOUN
ajbmeb-1914	180	5	committee	committee	NOUN
ajbmeb-1914	180	6	characteristics	characteristic	NOUN
ajbmeb-1914	180	7	on	on	ADP
ajbmeb-1914	180	8	audit	audit	NOUN
ajbmeb-1914	180	9	quality	quality	NOUN
ajbmeb-1914	180	10	.	.	PUNCT
ajbmeb-1914	181	1	12	12	NUM
ajbmeb-1914	181	2	.	.	X
ajbmeb-1914	181	3	raimo	raimo	PROPN
ajbmeb-1914	181	4	,	,	PUNCT
ajbmeb-1914	181	5	n.	n.	NOUN
ajbmeb-1914	181	6	vitolla	vitolla	PROPN
ajbmeb-1914	181	7	,	,	PUNCT
ajbmeb-1914	181	8	f.	f.	PROPN
ajbmeb-1914	181	9	marrone	marrone	PROPN
ajbmeb-1914	181	10	,	,	PUNCT
ajbmeb-1914	181	11	a.	a.	NOUN
ajbmeb-1914	181	12	rubino	rubino	NOUN
ajbmeb-1914	181	13	,	,	PUNCT
ajbmeb-1914	181	14	m.	m.	NOUN
ajbmeb-1914	181	15	(	(	PUNCT
ajbmeb-1914	181	16	2021	2021	NUM
ajbmeb-1914	181	17	)	)	PUNCT
ajbmeb-1914	181	18	.	.	PUNCT
ajbmeb-1914	182	1	do	do	AUX
ajbmeb-1914	182	2	audit	audit	NOUN
ajbmeb-1914	182	3	committee	committee	NOUN
ajbmeb-1914	182	4	attributes	attribute	VERB
ajbmeb-1914	182	5	influence	influence	NOUN
ajbmeb-1914	182	6	integrated	integrate	VERB
ajbmeb-1914	182	7	reporting	reporting	NOUN
ajbmeb-1914	182	8	quality	quality	NOUN
ajbmeb-1914	182	9	?	?	PUNCT
ajbmeb-1914	183	1	an	an	DET
ajbmeb-1914	183	2	agency	agency	NOUN
ajbmeb-1914	183	3	theory	theory	NOUN
ajbmeb-1914	183	4	viewpoint	viewpoint	NOUN
ajbmeb-1914	183	5	.	.	PUNCT
ajbmeb-1914	184	1	wiley	wiley	PROPN
ajbmeb-1914	184	2	online	online	PROPN
ajbmeb-1914	184	3	library	library	PROPN
ajbmeb-1914	184	4	,	,	PUNCT
ajbmeb-1914	184	5	vol.30	vol.30	NOUN
ajbmeb-1914	184	6	,	,	PUNCT
ajbmeb-1914	184	7	issue.1	issue.1	PROPN
ajbmeb-1914	184	8	,	,	PUNCT
ajbmeb-1914	184	9	pp.522	pp.522	NOUN
ajbmeb-1914	184	10	-	-	PUNCT
ajbmeb-1914	184	11	534	534	NUM
ajbmeb-1914	184	12	.	.	PUNCT
ajbmeb-1914	185	1	13	13	NUM
ajbmeb-1914	185	2	.	.	PUNCT
ajbmeb-1914	185	3	https://cbi.iq/static/uploads/up/file-154348700420606.pdf	https://cbi.iq/static/uploads/up/file-154348700420606.pdf	X
ajbmeb-1914	185	4	https://cbi.iq/static/uploads/up/file-154348700420606.pdf	https://cbi.iq/static/uploads/up/file-154348700420606.pdf	PUNCT