id	sid	tid	token	lemma	pos
ajbmeb-2285	1	1	american	american	PROPN
ajbmeb-2285	1	2	journal	journal	PROPN
ajbmeb-2285	1	3	of	of	ADP
ajbmeb-2285	1	4	business	business	NOUN
ajbmeb-2285	1	5	management	management	NOUN
ajbmeb-2285	1	6	,	,	PUNCT
ajbmeb-2285	1	7	economics	economic	NOUN
ajbmeb-2285	1	8	and	and	CCONJ
ajbmeb-2285	1	9	banking	banking	NOUN
ajbmeb-2285	1	10	issn	issn	PROPN
ajbmeb-2285	1	11	(	(	PUNCT
ajbmeb-2285	1	12	e	e	NOUN
ajbmeb-2285	1	13	):	):	PUNCT
ajbmeb-2285	1	14	2832	2832	NUM
ajbmeb-2285	1	15	-	-	SYM
ajbmeb-2285	1	16	8078	8078	NUM
ajbmeb-2285	1	17	volume	volume	NOUN
ajbmeb-2285	1	18	26	26	NUM
ajbmeb-2285	1	19	,	,	PUNCT
ajbmeb-2285	1	20	|	|	ADP
ajbmeb-2285	1	21	july	july	PROPN
ajbmeb-2285	1	22	2024	2024	NUM
ajbmeb-2285	1	23	p	p	NOUN
ajbmeb-2285	1	24	a	a	DET
ajbmeb-2285	1	25	g	g	NOUN
ajbmeb-2285	1	26	e	e	NOUN
ajbmeb-2285	1	27	|	|	ADV
ajbmeb-2285	1	28	23	23	NUM
ajbmeb-2285	1	29	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	1	30	audit	audit	NOUN
ajbmeb-2285	1	31	committee	committee	NOUN
ajbmeb-2285	1	32	characteristics	characteristic	NOUN
ajbmeb-2285	1	33	and	and	CCONJ
ajbmeb-2285	1	34	financial	financial	ADJ
ajbmeb-2285	1	35	performance	performance	NOUN
ajbmeb-2285	1	36	of	of	ADP
ajbmeb-2285	1	37	quoted	quote	VERB
ajbmeb-2285	1	38	insurance	insurance	NOUN
ajbmeb-2285	1	39	companies	company	NOUN
ajbmeb-2285	1	40	in	in	ADP
ajbmeb-2285	1	41	nigeria	nigeria	PROPN
ajbmeb-2285	1	42	wobo	wobo	PROPN
ajbmeb-2285	1	43	,	,	PUNCT
ajbmeb-2285	1	44	henry	henry	PROPN
ajbmeb-2285	1	45	orowhuo1	orowhuo1	PROPN
ajbmeb-2285	1	46	department	department	PROPN
ajbmeb-2285	1	47	of	of	ADP
ajbmeb-2285	1	48	accounting	accounting	NOUN
ajbmeb-2285	1	49	,	,	PUNCT
ajbmeb-2285	1	50	faculty	faculty	NOUN
ajbmeb-2285	1	51	of	of	ADP
ajbmeb-2285	1	52	management	management	NOUN
ajbmeb-2285	1	53	sciences	sciences	PROPN
ajbmeb-2285	1	54	,	,	PUNCT
ajbmeb-2285	1	55	university	university	NOUN
ajbmeb-2285	1	56	of	of	ADP
ajbmeb-2285	1	57	port	port	NOUN
ajbmeb-2285	1	58	harcourt	harcourt	PROPN
ajbmeb-2285	1	59	,	,	PUNCT
ajbmeb-2285	1	60	rivers	river	NOUN
ajbmeb-2285	1	61	state	state	PROPN
ajbmeb-2285	1	62	,	,	PUNCT
ajbmeb-2285	1	63	nigeria	nigeria	PROPN
ajbmeb-2285	1	64	nwigbo	nwigbo	VERB
ajbmeb-2285	1	65	,	,	PUNCT
ajbmeb-2285	1	66	daima	daima	PROPN
ajbmeb-2285	1	67	martins2	martins2	PROPN
ajbmeb-2285	1	68	university	university	PROPN
ajbmeb-2285	1	69	of	of	ADP
ajbmeb-2285	1	70	port	port	PROPN
ajbmeb-2285	1	71	harcourt	harcourt	PROPN
ajbmeb-2285	1	72	business	business	PROPN
ajbmeb-2285	1	73	school	school	PROPN
ajbmeb-2285	1	74	,	,	PUNCT
ajbmeb-2285	1	75	rivers	river	NOUN
ajbmeb-2285	1	76	state	state	PROPN
ajbmeb-2285	1	77	,	,	PUNCT
ajbmeb-2285	1	78	nigeria	nigeria	PROPN
ajbmeb-2285	1	79	email	email	NOUN
ajbmeb-2285	1	80	:	:	PUNCT
ajbmeb-2285	1	81	tedumnwigbo@yahoo.co.uk	tedumnwigbo@yahoo.co.uk	VERB
ajbmeb-2285	1	82	corresponding	corresponding	ADJ
ajbmeb-2285	1	83	author	author	NOUN
ajbmeb-2285	1	84	:	:	PUNCT
ajbmeb-2285	1	85	email	email	NOUN
ajbmeb-2285	1	86	:	:	PUNCT
ajbmeb-2285	1	87	henry.wobo@uniport.edu.ng	henry.wobo@uniport.edu.ng	ADV
ajbmeb-2285	1	88	a	a	DET
ajbmeb-2285	1	89	b	b	PROPN
ajbmeb-2285	1	90	s	s	ADP
ajbmeb-2285	1	91	t	t	PROPN
ajbmeb-2285	1	92	r	r	NOUN
ajbmeb-2285	1	93	a	a	DET
ajbmeb-2285	1	94	c	c	NOUN
ajbmeb-2285	1	95	t	t	NOUN
ajbmeb-2285	1	96	k	k	X
ajbmeb-2285	1	97	e	e	PROPN
ajbmeb-2285	1	98	y	y	PROPN
ajbmeb-2285	1	99	w	w	NOUN
ajbmeb-2285	1	100	o	o	NOUN
ajbmeb-2285	1	101	r	r	NOUN
ajbmeb-2285	1	102	d	d	NOUN
ajbmeb-2285	1	103	s	s	VERB
ajbmeb-2285	1	104	the	the	DET
ajbmeb-2285	1	105	study	study	NOUN
ajbmeb-2285	1	106	investigated	investigate	VERB
ajbmeb-2285	1	107	audit	audit	NOUN
ajbmeb-2285	1	108	committee	committee	NOUN
ajbmeb-2285	1	109	characteristics	characteristic	NOUN
ajbmeb-2285	1	110	and	and	CCONJ
ajbmeb-2285	1	111	financial	financial	ADJ
ajbmeb-2285	1	112	performance	performance	NOUN
ajbmeb-2285	1	113	in	in	ADP
ajbmeb-2285	1	114	nigerian	nigerian	ADJ
ajbmeb-2285	1	115	insurance	insurance	NOUN
ajbmeb-2285	1	116	companies	company	NOUN
ajbmeb-2285	1	117	.	.	PUNCT
ajbmeb-2285	2	1	the	the	DET
ajbmeb-2285	2	2	study	study	NOUN
ajbmeb-2285	2	3	adopted	adopt	VERB
ajbmeb-2285	2	4	expost	expost	ADV
ajbmeb-2285	2	5	-	-	PUNCT
ajbmeb-2285	2	6	facto	facto	X
ajbmeb-2285	2	7	research	research	NOUN
ajbmeb-2285	2	8	design	design	NOUN
ajbmeb-2285	2	9	.	.	PUNCT
ajbmeb-2285	3	1	utilizing	utilize	VERB
ajbmeb-2285	3	2	data	datum	NOUN
ajbmeb-2285	3	3	from	from	ADP
ajbmeb-2285	3	4	eleven	eleven	NUM
ajbmeb-2285	3	5	insurance	insurance	NOUN
ajbmeb-2285	3	6	companies	company	NOUN
ajbmeb-2285	3	7	listed	list	VERB
ajbmeb-2285	3	8	on	on	ADP
ajbmeb-2285	3	9	the	the	DET
ajbmeb-2285	3	10	nigerian	nigerian	ADJ
ajbmeb-2285	3	11	exchange	exchange	NOUN
ajbmeb-2285	3	12	group	group	NOUN
ajbmeb-2285	3	13	as	as	ADP
ajbmeb-2285	3	14	at	at	ADP
ajbmeb-2285	3	15	31st	31st	PROPN
ajbmeb-2285	3	16	december	december	PROPN
ajbmeb-2285	3	17	,	,	PUNCT
ajbmeb-2285	3	18	2023	2023	NUM
ajbmeb-2285	3	19	,	,	PUNCT
ajbmeb-2285	3	20	the	the	DET
ajbmeb-2285	3	21	study	study	NOUN
ajbmeb-2285	3	22	employed	employ	VERB
ajbmeb-2285	3	23	purposive	purposive	NOUN
ajbmeb-2285	3	24	sampling	sampling	NOUN
ajbmeb-2285	3	25	to	to	PART
ajbmeb-2285	3	26	ensure	ensure	VERB
ajbmeb-2285	3	27	comprehensive	comprehensive	ADJ
ajbmeb-2285	3	28	analysis	analysis	NOUN
ajbmeb-2285	3	29	.	.	PUNCT
ajbmeb-2285	4	1	descriptive	descriptive	ADJ
ajbmeb-2285	4	2	statistics	statistic	NOUN
ajbmeb-2285	4	3	and	and	CCONJ
ajbmeb-2285	4	4	ordinary	ordinary	ADJ
ajbmeb-2285	4	5	least	least	ADJ
ajbmeb-2285	4	6	squares	square	NOUN
ajbmeb-2285	4	7	regression	regression	NOUN
ajbmeb-2285	4	8	analysis	analysis	NOUN
ajbmeb-2285	4	9	,	,	PUNCT
ajbmeb-2285	4	10	facilitated	facilitate	VERB
ajbmeb-2285	4	11	by	by	ADP
ajbmeb-2285	4	12	e	e	PROPN
ajbmeb-2285	4	13	-	-	ADJ
ajbmeb-2285	4	14	view-9	view-9	NUM
ajbmeb-2285	4	15	statistical	statistical	ADJ
ajbmeb-2285	4	16	package	package	NOUN
ajbmeb-2285	4	17	,	,	PUNCT
ajbmeb-2285	4	18	are	be	AUX
ajbmeb-2285	4	19	utilized	utilize	VERB
ajbmeb-2285	4	20	for	for	ADP
ajbmeb-2285	4	21	rigorous	rigorous	ADJ
ajbmeb-2285	4	22	examination	examination	NOUN
ajbmeb-2285	4	23	.	.	PUNCT
ajbmeb-2285	5	1	results	result	NOUN
ajbmeb-2285	5	2	revealed	reveal	VERB
ajbmeb-2285	5	3	a	a	DET
ajbmeb-2285	5	4	significant	significant	ADJ
ajbmeb-2285	5	5	positive	positive	ADJ
ajbmeb-2285	5	6	association	association	NOUN
ajbmeb-2285	5	7	between	between	ADP
ajbmeb-2285	5	8	audit	audit	NOUN
ajbmeb-2285	5	9	committee	committee	NOUN
ajbmeb-2285	5	10	size	size	NOUN
ajbmeb-2285	5	11	,	,	PUNCT
ajbmeb-2285	5	12	composition	composition	NOUN
ajbmeb-2285	5	13	,	,	PUNCT
ajbmeb-2285	5	14	and	and	CCONJ
ajbmeb-2285	5	15	profit	profit	NOUN
ajbmeb-2285	5	16	after	after	ADP
ajbmeb-2285	5	17	tax	tax	NOUN
ajbmeb-2285	5	18	(	(	PUNCT
ajbmeb-2285	5	19	pat	pat	PROPN
ajbmeb-2285	5	20	)	)	PUNCT
ajbmeb-2285	5	21	.	.	PUNCT
ajbmeb-2285	6	1	however	however	ADV
ajbmeb-2285	6	2	,	,	PUNCT
ajbmeb-2285	6	3	the	the	DET
ajbmeb-2285	6	4	frequency	frequency	NOUN
ajbmeb-2285	6	5	of	of	ADP
ajbmeb-2285	6	6	audit	audit	NOUN
ajbmeb-2285	6	7	committee	committee	NOUN
ajbmeb-2285	6	8	meetings	meeting	NOUN
ajbmeb-2285	6	9	revealed	reveal	VERB
ajbmeb-2285	6	10	positive	positive	ADJ
ajbmeb-2285	6	11	insignificant	insignificant	ADJ
ajbmeb-2285	6	12	relationship	relationship	NOUN
ajbmeb-2285	6	13	with	with	ADP
ajbmeb-2285	6	14	pat	pat	PROPN
ajbmeb-2285	6	15	.	.	PUNCT
ajbmeb-2285	7	1	the	the	DET
ajbmeb-2285	7	2	findings	finding	NOUN
ajbmeb-2285	7	3	underscored	underscore	VERB
ajbmeb-2285	7	4	the	the	DET
ajbmeb-2285	7	5	importance	importance	NOUN
ajbmeb-2285	7	6	of	of	ADP
ajbmeb-2285	7	7	diverse	diverse	ADJ
ajbmeb-2285	7	8	and	and	CCONJ
ajbmeb-2285	7	9	expert	expert	ADJ
ajbmeb-2285	7	10	audit	audit	NOUN
ajbmeb-2285	7	11	committee	committee	NOUN
ajbmeb-2285	7	12	members	member	NOUN
ajbmeb-2285	7	13	,	,	PUNCT
ajbmeb-2285	7	14	structured	structured	ADJ
ajbmeb-2285	7	15	meeting	meeting	NOUN
ajbmeb-2285	7	16	schedules	schedule	NOUN
ajbmeb-2285	7	17	,	,	PUNCT
ajbmeb-2285	7	18	and	and	CCONJ
ajbmeb-2285	7	19	continuous	continuous	ADJ
ajbmeb-2285	7	20	training	training	NOUN
ajbmeb-2285	7	21	programs	program	NOUN
ajbmeb-2285	7	22	to	to	PART
ajbmeb-2285	7	23	enhance	enhance	VERB
ajbmeb-2285	7	24	governance	governance	NOUN
ajbmeb-2285	7	25	effectiveness	effectiveness	NOUN
ajbmeb-2285	7	26	and	and	CCONJ
ajbmeb-2285	7	27	drive	drive	VERB
ajbmeb-2285	7	28	financial	financial	ADJ
ajbmeb-2285	7	29	performance	performance	NOUN
ajbmeb-2285	7	30	in	in	ADP
ajbmeb-2285	7	31	the	the	DET
ajbmeb-2285	7	32	nigerian	nigerian	ADJ
ajbmeb-2285	7	33	insurance	insurance	NOUN
ajbmeb-2285	7	34	sector	sector	NOUN
ajbmeb-2285	7	35	.	.	PUNCT
ajbmeb-2285	8	1	committee	committee	NOUN
ajbmeb-2285	8	2	characteristics	characteristic	NOUN
ajbmeb-2285	8	3	,	,	PUNCT
ajbmeb-2285	8	4	financial	financial	ADJ
ajbmeb-2285	8	5	performance	performance	NOUN
ajbmeb-2285	8	6	introduction	introduction	NOUN
ajbmeb-2285	8	7	financial	financial	ADJ
ajbmeb-2285	8	8	performance	performance	NOUN
ajbmeb-2285	8	9	serves	serve	VERB
ajbmeb-2285	8	10	as	as	ADP
ajbmeb-2285	8	11	a	a	DET
ajbmeb-2285	8	12	pivotal	pivotal	ADJ
ajbmeb-2285	8	13	indicator	indicator	NOUN
ajbmeb-2285	8	14	for	for	ADP
ajbmeb-2285	8	15	evaluating	evaluate	VERB
ajbmeb-2285	8	16	the	the	DET
ajbmeb-2285	8	17	stability	stability	NOUN
ajbmeb-2285	8	18	,	,	PUNCT
ajbmeb-2285	8	19	growth	growth	NOUN
ajbmeb-2285	8	20	,	,	PUNCT
ajbmeb-2285	8	21	and	and	CCONJ
ajbmeb-2285	8	22	overall	overall	ADJ
ajbmeb-2285	8	23	health	health	NOUN
ajbmeb-2285	8	24	of	of	ADP
ajbmeb-2285	8	25	insurance	insurance	NOUN
ajbmeb-2285	8	26	companies	company	NOUN
ajbmeb-2285	8	27	,	,	PUNCT
ajbmeb-2285	8	28	especially	especially	ADV
ajbmeb-2285	8	29	in	in	ADP
ajbmeb-2285	8	30	nigeria	nigeria	PROPN
ajbmeb-2285	8	31	,	,	PUNCT
ajbmeb-2285	8	32	where	where	SCONJ
ajbmeb-2285	8	33	the	the	DET
ajbmeb-2285	8	34	insurance	insurance	NOUN
ajbmeb-2285	8	35	sector	sector	NOUN
ajbmeb-2285	8	36	plays	play	VERB
ajbmeb-2285	8	37	a	a	DET
ajbmeb-2285	8	38	fundamental	fundamental	ADJ
ajbmeb-2285	8	39	role	role	NOUN
ajbmeb-2285	8	40	in	in	ADP
ajbmeb-2285	8	41	the	the	DET
ajbmeb-2285	8	42	country	country	NOUN
ajbmeb-2285	8	43	's	's	PART
ajbmeb-2285	8	44	financial	financial	ADJ
ajbmeb-2285	8	45	infrastructure	infrastructure	NOUN
ajbmeb-2285	8	46	.	.	PUNCT
ajbmeb-2285	9	1	with	with	ADP
ajbmeb-2285	9	2	nigeria	nigeria	PROPN
ajbmeb-2285	9	3	's	's	PART
ajbmeb-2285	9	4	economy	economy	NOUN
ajbmeb-2285	9	5	continually	continually	ADV
ajbmeb-2285	9	6	evolving	evolve	VERB
ajbmeb-2285	9	7	and	and	CCONJ
ajbmeb-2285	9	8	facing	face	VERB
ajbmeb-2285	9	9	various	various	ADJ
ajbmeb-2285	9	10	challenges	challenge	NOUN
ajbmeb-2285	9	11	,	,	PUNCT
ajbmeb-2285	9	12	including	include	VERB
ajbmeb-2285	9	13	regulatory	regulatory	ADJ
ajbmeb-2285	9	14	changes	change	NOUN
ajbmeb-2285	9	15	,	,	PUNCT
ajbmeb-2285	9	16	market	market	NOUN
ajbmeb-2285	9	17	dynamics	dynamic	NOUN
ajbmeb-2285	9	18	,	,	PUNCT
ajbmeb-2285	9	19	and	and	CCONJ
ajbmeb-2285	9	20	consumer	consumer	NOUN
ajbmeb-2285	9	21	behaviors	behavior	NOUN
ajbmeb-2285	9	22	,	,	PUNCT
ajbmeb-2285	9	23	assessing	assess	VERB
ajbmeb-2285	9	24	the	the	DET
ajbmeb-2285	9	25	financial	financial	ADJ
ajbmeb-2285	9	26	performance	performance	NOUN
ajbmeb-2285	9	27	of	of	ADP
ajbmeb-2285	9	28	insurance	insurance	NOUN
ajbmeb-2285	9	29	firms	firm	NOUN
ajbmeb-2285	9	30	becomes	become	VERB
ajbmeb-2285	9	31	paramount	paramount	ADJ
ajbmeb-2285	9	32	to	to	PART
ajbmeb-2285	9	33	ensure	ensure	VERB
ajbmeb-2285	9	34	their	their	PRON
ajbmeb-2285	9	35	resilience	resilience	NOUN
ajbmeb-2285	9	36	and	and	CCONJ
ajbmeb-2285	9	37	contribution	contribution	NOUN
ajbmeb-2285	9	38	to	to	ADP
ajbmeb-2285	9	39	economic	economic	ADJ
ajbmeb-2285	9	40	development	development	NOUN
ajbmeb-2285	9	41	.	.	PUNCT
ajbmeb-2285	10	1	adeyemi	adeyemi	ADV
ajbmeb-2285	10	2	and	and	CCONJ
ajbmeb-2285	10	3	adekunle	adekunle	PROPN
ajbmeb-2285	10	4	(	(	PUNCT
ajbmeb-2285	10	5	2022	2022	NUM
ajbmeb-2285	10	6	)	)	PUNCT
ajbmeb-2285	10	7	investigated	investigate	VERB
ajbmeb-2285	10	8	the	the	DET
ajbmeb-2285	10	9	relationship	relationship	NOUN
ajbmeb-2285	10	10	between	between	ADP
ajbmeb-2285	10	11	audit	audit	NOUN
ajbmeb-2285	10	12	committee	committee	NOUN
ajbmeb-2285	10	13	characteristics	characteristic	NOUN
ajbmeb-2285	10	14	and	and	CCONJ
ajbmeb-2285	10	15	financial	financial	ADJ
ajbmeb-2285	10	16	performance	performance	NOUN
ajbmeb-2285	10	17	of	of	ADP
ajbmeb-2285	10	18	nigerian	nigerian	ADJ
ajbmeb-2285	10	19	insurance	insurance	NOUN
ajbmeb-2285	10	20	companies	company	NOUN
ajbmeb-2285	10	21	.	.	PUNCT
ajbmeb-2285	11	1	their	their	PRON
ajbmeb-2285	11	2	findings	finding	NOUN
ajbmeb-2285	11	3	,	,	PUNCT
ajbmeb-2285	11	4	revealed	reveal	VERB
ajbmeb-2285	11	5	a	a	DET
ajbmeb-2285	11	6	positive	positive	ADJ
ajbmeb-2285	11	7	association	association	NOUN
ajbmeb-2285	11	8	between	between	ADP
ajbmeb-2285	11	9	audit	audit	NOUN
ajbmeb-2285	11	10	committee	committee	NOUN
ajbmeb-2285	11	11	attributes	attribute	NOUN
ajbmeb-2285	11	12	(	(	PUNCT
ajbmeb-2285	11	13	size	size	NOUN
ajbmeb-2285	11	14	,	,	PUNCT
ajbmeb-2285	11	15	independence	independence	NOUN
ajbmeb-2285	11	16	,	,	PUNCT
ajbmeb-2285	11	17	american	american	ADJ
ajbmeb-2285	11	18	journal	journal	PROPN
ajbmeb-2285	11	19	of	of	ADP
ajbmeb-2285	11	20	business	business	NOUN
ajbmeb-2285	11	21	management	management	NOUN
ajbmeb-2285	11	22	,	,	PUNCT
ajbmeb-2285	11	23	economics	economic	NOUN
ajbmeb-2285	11	24	and	and	CCONJ
ajbmeb-2285	11	25	banking	banking	NOUN
ajbmeb-2285	11	26	volume	volume	NOUN
ajbmeb-2285	11	27	26	26	NUM
ajbmeb-2285	11	28	july	july	PROPN
ajbmeb-2285	11	29	2024	2024	NUM
ajbmeb-2285	11	30	p	p	NOUN
ajbmeb-2285	11	31	a	a	DET
ajbmeb-2285	11	32	g	g	NOUN
ajbmeb-2285	11	33	e	e	NOUN
ajbmeb-2285	11	34	|	|	NOUN
ajbmeb-2285	11	35	24	24	NUM
ajbmeb-2285	11	36	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	11	37	expertise	expertise	NOUN
ajbmeb-2285	11	38	)	)	PUNCT
ajbmeb-2285	11	39	and	and	CCONJ
ajbmeb-2285	11	40	financial	financial	ADJ
ajbmeb-2285	11	41	performance	performance	NOUN
ajbmeb-2285	11	42	metrics	metric	NOUN
ajbmeb-2285	11	43	.	.	PUNCT
ajbmeb-2285	12	1	they	they	PRON
ajbmeb-2285	12	2	recommended	recommend	VERB
ajbmeb-2285	12	3	enhancing	enhance	VERB
ajbmeb-2285	12	4	audit	audit	NOUN
ajbmeb-2285	12	5	committee	committee	NOUN
ajbmeb-2285	12	6	composition	composition	NOUN
ajbmeb-2285	12	7	and	and	CCONJ
ajbmeb-2285	12	8	effectiveness	effectiveness	NOUN
ajbmeb-2285	12	9	to	to	PART
ajbmeb-2285	12	10	improve	improve	VERB
ajbmeb-2285	12	11	financial	financial	ADJ
ajbmeb-2285	12	12	performance	performance	NOUN
ajbmeb-2285	12	13	in	in	ADP
ajbmeb-2285	12	14	the	the	DET
ajbmeb-2285	12	15	insurance	insurance	NOUN
ajbmeb-2285	12	16	sector	sector	NOUN
ajbmeb-2285	12	17	.	.	PUNCT
ajbmeb-2285	13	1	this	this	PRON
ajbmeb-2285	13	2	underscores	underscore	VERB
ajbmeb-2285	13	3	the	the	DET
ajbmeb-2285	13	4	need	need	NOUN
ajbmeb-2285	13	5	for	for	ADP
ajbmeb-2285	13	6	a	a	DET
ajbmeb-2285	13	7	comprehensive	comprehensive	ADJ
ajbmeb-2285	13	8	understanding	understanding	NOUN
ajbmeb-2285	13	9	of	of	ADP
ajbmeb-2285	13	10	the	the	DET
ajbmeb-2285	13	11	factors	factor	NOUN
ajbmeb-2285	13	12	influencing	influence	VERB
ajbmeb-2285	13	13	financial	financial	ADJ
ajbmeb-2285	13	14	performance	performance	NOUN
ajbmeb-2285	13	15	in	in	ADP
ajbmeb-2285	13	16	the	the	DET
ajbmeb-2285	13	17	nigerian	nigerian	ADJ
ajbmeb-2285	13	18	insurance	insurance	NOUN
ajbmeb-2285	13	19	market	market	NOUN
ajbmeb-2285	13	20	.	.	PUNCT
ajbmeb-2285	14	1	one	one	NUM
ajbmeb-2285	14	2	significant	significant	ADJ
ajbmeb-2285	14	3	internal	internal	ADJ
ajbmeb-2285	14	4	factor	factor	NOUN
ajbmeb-2285	14	5	that	that	PRON
ajbmeb-2285	14	6	has	have	AUX
ajbmeb-2285	14	7	garnered	garner	VERB
ajbmeb-2285	14	8	attention	attention	NOUN
ajbmeb-2285	14	9	in	in	ADP
ajbmeb-2285	14	10	recent	recent	ADJ
ajbmeb-2285	14	11	research	research	NOUN
ajbmeb-2285	14	12	is	be	AUX
ajbmeb-2285	14	13	the	the	DET
ajbmeb-2285	14	14	composition	composition	NOUN
ajbmeb-2285	14	15	and	and	CCONJ
ajbmeb-2285	14	16	effectiveness	effectiveness	NOUN
ajbmeb-2285	14	17	of	of	ADP
ajbmeb-2285	14	18	audit	audit	NOUN
ajbmeb-2285	14	19	committees	committee	NOUN
ajbmeb-2285	14	20	within	within	ADP
ajbmeb-2285	14	21	nigerian	nigerian	ADJ
ajbmeb-2285	14	22	insurance	insurance	NOUN
ajbmeb-2285	14	23	companies	company	NOUN
ajbmeb-2285	14	24	.	.	PUNCT
ajbmeb-2285	15	1	okoye	okoye	PROPN
ajbmeb-2285	15	2	and	and	CCONJ
ajbmeb-2285	15	3	okafor	okafor	PROPN
ajbmeb-2285	15	4	(	(	PUNCT
ajbmeb-2285	15	5	2019	2019	NUM
ajbmeb-2285	15	6	)	)	PUNCT
ajbmeb-2285	15	7	found	find	VERB
ajbmeb-2285	15	8	that	that	SCONJ
ajbmeb-2285	15	9	greater	great	ADJ
ajbmeb-2285	15	10	independence	independence	NOUN
ajbmeb-2285	15	11	and	and	CCONJ
ajbmeb-2285	15	12	financial	financial	ADJ
ajbmeb-2285	15	13	expertise	expertise	NOUN
ajbmeb-2285	15	14	in	in	ADP
ajbmeb-2285	15	15	audit	audit	NOUN
ajbmeb-2285	15	16	committees	committee	NOUN
ajbmeb-2285	15	17	were	be	AUX
ajbmeb-2285	15	18	linked	link	VERB
ajbmeb-2285	15	19	to	to	ADP
ajbmeb-2285	15	20	improved	improve	VERB
ajbmeb-2285	15	21	financial	financial	ADJ
ajbmeb-2285	15	22	reporting	reporting	NOUN
ajbmeb-2285	15	23	quality	quality	NOUN
ajbmeb-2285	15	24	,	,	PUNCT
ajbmeb-2285	15	25	suggesting	suggest	VERB
ajbmeb-2285	15	26	a	a	DET
ajbmeb-2285	15	27	need	need	NOUN
ajbmeb-2285	15	28	for	for	ADP
ajbmeb-2285	15	29	stronger	strong	ADJ
ajbmeb-2285	15	30	regulatory	regulatory	ADJ
ajbmeb-2285	15	31	requirements	requirement	NOUN
ajbmeb-2285	15	32	and	and	CCONJ
ajbmeb-2285	15	33	active	active	ADJ
ajbmeb-2285	15	34	committee	committee	NOUN
ajbmeb-2285	15	35	participation	participation	NOUN
ajbmeb-2285	15	36	to	to	PART
ajbmeb-2285	15	37	enhance	enhance	VERB
ajbmeb-2285	15	38	transparency	transparency	NOUN
ajbmeb-2285	15	39	.	.	PUNCT
ajbmeb-2285	16	1	olufemi	olufemi	PROPN
ajbmeb-2285	16	2	and	and	CCONJ
ajbmeb-2285	16	3	adesina	adesina	PROPN
ajbmeb-2285	16	4	(	(	PUNCT
ajbmeb-2285	16	5	2021	2021	NUM
ajbmeb-2285	16	6	)	)	PUNCT
ajbmeb-2285	16	7	revealed	reveal	VERB
ajbmeb-2285	16	8	a	a	DET
ajbmeb-2285	16	9	positive	positive	ADJ
ajbmeb-2285	16	10	correlation	correlation	NOUN
ajbmeb-2285	16	11	between	between	ADP
ajbmeb-2285	16	12	audit	audit	NOUN
ajbmeb-2285	16	13	committee	committee	NOUN
ajbmeb-2285	16	14	attributes	attribute	NOUN
ajbmeb-2285	16	15	(	(	PUNCT
ajbmeb-2285	16	16	independence	independence	NOUN
ajbmeb-2285	16	17	,	,	PUNCT
ajbmeb-2285	16	18	size	size	NOUN
ajbmeb-2285	16	19	,	,	PUNCT
ajbmeb-2285	16	20	expertise	expertise	NOUN
ajbmeb-2285	16	21	)	)	PUNCT
ajbmeb-2285	16	22	and	and	CCONJ
ajbmeb-2285	16	23	financial	financial	ADJ
ajbmeb-2285	16	24	performance	performance	NOUN
ajbmeb-2285	16	25	indicators	indicator	NOUN
ajbmeb-2285	16	26	,	,	PUNCT
ajbmeb-2285	16	27	recommending	recommend	VERB
ajbmeb-2285	16	28	a	a	DET
ajbmeb-2285	16	29	focus	focus	NOUN
ajbmeb-2285	16	30	on	on	ADP
ajbmeb-2285	16	31	enhancing	enhance	VERB
ajbmeb-2285	16	32	committee	committee	NOUN
ajbmeb-2285	16	33	effectiveness	effectiveness	NOUN
ajbmeb-2285	16	34	and	and	CCONJ
ajbmeb-2285	16	35	regulatory	regulatory	ADJ
ajbmeb-2285	16	36	enforcement	enforcement	NOUN
ajbmeb-2285	16	37	for	for	ADP
ajbmeb-2285	16	38	transparency	transparency	NOUN
ajbmeb-2285	16	39	and	and	CCONJ
ajbmeb-2285	16	40	accountability	accountability	NOUN
ajbmeb-2285	16	41	.	.	PUNCT
ajbmeb-2285	17	1	afolabi	afolabi	NOUN
ajbmeb-2285	17	2	and	and	CCONJ
ajbmeb-2285	17	3	adeniyi	adeniyi	ADV
ajbmeb-2285	17	4	(	(	PUNCT
ajbmeb-2285	17	5	2020	2020	NUM
ajbmeb-2285	17	6	)	)	PUNCT
ajbmeb-2285	17	7	identified	identify	VERB
ajbmeb-2285	17	8	a	a	DET
ajbmeb-2285	17	9	positive	positive	ADJ
ajbmeb-2285	17	10	relationship	relationship	NOUN
ajbmeb-2285	17	11	between	between	ADP
ajbmeb-2285	17	12	audit	audit	NOUN
ajbmeb-2285	17	13	committee	committee	NOUN
ajbmeb-2285	17	14	attributes	attribute	NOUN
ajbmeb-2285	17	15	(	(	PUNCT
ajbmeb-2285	17	16	independence	independence	NOUN
ajbmeb-2285	17	17	,	,	PUNCT
ajbmeb-2285	17	18	size	size	NOUN
ajbmeb-2285	17	19	,	,	PUNCT
ajbmeb-2285	17	20	expertise	expertise	NOUN
ajbmeb-2285	17	21	)	)	PUNCT
ajbmeb-2285	17	22	and	and	CCONJ
ajbmeb-2285	17	23	financial	financial	ADJ
ajbmeb-2285	17	24	performance	performance	NOUN
ajbmeb-2285	17	25	metrics	metric	NOUN
ajbmeb-2285	17	26	,	,	PUNCT
ajbmeb-2285	17	27	suggesting	suggest	VERB
ajbmeb-2285	17	28	the	the	DET
ajbmeb-2285	17	29	prioritization	prioritization	NOUN
ajbmeb-2285	17	30	of	of	ADP
ajbmeb-2285	17	31	committee	committee	NOUN
ajbmeb-2285	17	32	composition	composition	NOUN
ajbmeb-2285	17	33	and	and	CCONJ
ajbmeb-2285	17	34	effectiveness	effectiveness	NOUN
ajbmeb-2285	17	35	for	for	ADP
ajbmeb-2285	17	36	improved	improved	ADJ
ajbmeb-2285	17	37	company	company	NOUN
ajbmeb-2285	17	38	performance	performance	NOUN
ajbmeb-2285	17	39	.	.	PUNCT
ajbmeb-2285	18	1	akindele	akindele	PROPN
ajbmeb-2285	18	2	and	and	CCONJ
ajbmeb-2285	18	3	adeoye	adeoye	PROPN
ajbmeb-2285	18	4	(	(	PUNCT
ajbmeb-2285	18	5	2018	2018	NUM
ajbmeb-2285	18	6	)	)	PUNCT
ajbmeb-2285	18	7	also	also	ADV
ajbmeb-2285	18	8	found	find	VERB
ajbmeb-2285	18	9	a	a	DET
ajbmeb-2285	18	10	positive	positive	ADJ
ajbmeb-2285	18	11	association	association	NOUN
ajbmeb-2285	18	12	between	between	ADP
ajbmeb-2285	18	13	audit	audit	NOUN
ajbmeb-2285	18	14	committee	committee	NOUN
ajbmeb-2285	18	15	attributes	attribute	NOUN
ajbmeb-2285	18	16	(	(	PUNCT
ajbmeb-2285	18	17	independence	independence	NOUN
ajbmeb-2285	18	18	,	,	PUNCT
ajbmeb-2285	18	19	size	size	NOUN
ajbmeb-2285	18	20	,	,	PUNCT
ajbmeb-2285	18	21	expertise	expertise	NOUN
ajbmeb-2285	18	22	)	)	PUNCT
ajbmeb-2285	18	23	and	and	CCONJ
ajbmeb-2285	18	24	financial	financial	ADJ
ajbmeb-2285	18	25	performance	performance	NOUN
ajbmeb-2285	18	26	metrics	metric	NOUN
ajbmeb-2285	18	27	,	,	PUNCT
ajbmeb-2285	18	28	highlighting	highlight	VERB
ajbmeb-2285	18	29	the	the	DET
ajbmeb-2285	18	30	importance	importance	NOUN
ajbmeb-2285	18	31	of	of	ADP
ajbmeb-2285	18	32	prioritizing	prioritize	VERB
ajbmeb-2285	18	33	committee	committee	NOUN
ajbmeb-2285	18	34	composition	composition	NOUN
ajbmeb-2285	18	35	and	and	CCONJ
ajbmeb-2285	18	36	effectiveness	effectiveness	NOUN
ajbmeb-2285	18	37	for	for	ADP
ajbmeb-2285	18	38	enhanced	enhanced	ADJ
ajbmeb-2285	18	39	corporate	corporate	ADJ
ajbmeb-2285	18	40	performance	performance	NOUN
ajbmeb-2285	18	41	and	and	CCONJ
ajbmeb-2285	18	42	accountability	accountability	NOUN
ajbmeb-2285	18	43	.	.	PUNCT
ajbmeb-2285	19	1	these	these	DET
ajbmeb-2285	19	2	studies	study	NOUN
ajbmeb-2285	19	3	underscore	underscore	VERB
ajbmeb-2285	19	4	the	the	DET
ajbmeb-2285	19	5	broader	broad	ADJ
ajbmeb-2285	19	6	significance	significance	NOUN
ajbmeb-2285	19	7	of	of	ADP
ajbmeb-2285	19	8	audit	audit	NOUN
ajbmeb-2285	19	9	committee	committee	NOUN
ajbmeb-2285	19	10	effectiveness	effectiveness	NOUN
ajbmeb-2285	19	11	in	in	ADP
ajbmeb-2285	19	12	driving	drive	VERB
ajbmeb-2285	19	13	financial	financial	ADJ
ajbmeb-2285	19	14	performance	performance	NOUN
ajbmeb-2285	19	15	across	across	ADP
ajbmeb-2285	19	16	various	various	ADJ
ajbmeb-2285	19	17	sectors	sector	NOUN
ajbmeb-2285	19	18	and	and	CCONJ
ajbmeb-2285	19	19	geographical	geographical	ADJ
ajbmeb-2285	19	20	regions	region	NOUN
ajbmeb-2285	19	21	,	,	PUNCT
ajbmeb-2285	19	22	providing	provide	VERB
ajbmeb-2285	19	23	valuable	valuable	ADJ
ajbmeb-2285	19	24	insights	insight	NOUN
ajbmeb-2285	19	25	for	for	ADP
ajbmeb-2285	19	26	understanding	understand	VERB
ajbmeb-2285	19	27	the	the	DET
ajbmeb-2285	19	28	dynamics	dynamic	NOUN
ajbmeb-2285	19	29	of	of	ADP
ajbmeb-2285	19	30	audit	audit	NOUN
ajbmeb-2285	19	31	committee	committee	NOUN
ajbmeb-2285	19	32	oversight	oversight	NOUN
ajbmeb-2285	19	33	in	in	ADP
ajbmeb-2285	19	34	insurance	insurance	NOUN
ajbmeb-2285	19	35	companies	company	NOUN
ajbmeb-2285	19	36	in	in	ADP
ajbmeb-2285	19	37	nigeria	nigeria	PROPN
ajbmeb-2285	19	38	.	.	PUNCT
ajbmeb-2285	20	1	statement	statement	NOUN
ajbmeb-2285	20	2	of	of	ADP
ajbmeb-2285	20	3	the	the	DET
ajbmeb-2285	20	4	problem	problem	NOUN
ajbmeb-2285	20	5	the	the	DET
ajbmeb-2285	20	6	effectiveness	effectiveness	NOUN
ajbmeb-2285	20	7	of	of	ADP
ajbmeb-2285	20	8	audit	audit	NOUN
ajbmeb-2285	20	9	committees	committee	NOUN
ajbmeb-2285	20	10	in	in	ADP
ajbmeb-2285	20	11	influencing	influence	VERB
ajbmeb-2285	20	12	the	the	DET
ajbmeb-2285	20	13	financial	financial	ADJ
ajbmeb-2285	20	14	performance	performance	NOUN
ajbmeb-2285	20	15	of	of	ADP
ajbmeb-2285	20	16	nigerian	nigerian	ADJ
ajbmeb-2285	20	17	insurance	insurance	NOUN
ajbmeb-2285	20	18	companies	company	NOUN
ajbmeb-2285	20	19	remains	remain	VERB
ajbmeb-2285	20	20	a	a	DET
ajbmeb-2285	20	21	critical	critical	ADJ
ajbmeb-2285	20	22	area	area	NOUN
ajbmeb-2285	20	23	of	of	ADP
ajbmeb-2285	20	24	concern	concern	NOUN
ajbmeb-2285	20	25	amid	amid	ADP
ajbmeb-2285	20	26	evolving	evolve	VERB
ajbmeb-2285	20	27	regulatory	regulatory	ADJ
ajbmeb-2285	20	28	frameworks	framework	NOUN
ajbmeb-2285	20	29	and	and	CCONJ
ajbmeb-2285	20	30	market	market	NOUN
ajbmeb-2285	20	31	dynamics	dynamic	NOUN
ajbmeb-2285	20	32	.	.	PUNCT
ajbmeb-2285	21	1	while	while	SCONJ
ajbmeb-2285	21	2	previous	previous	ADJ
ajbmeb-2285	21	3	studies	study	NOUN
ajbmeb-2285	21	4	,	,	PUNCT
ajbmeb-2285	21	5	such	such	ADJ
ajbmeb-2285	21	6	as	as	ADP
ajbmeb-2285	21	7	those	those	PRON
ajbmeb-2285	21	8	by	by	ADP
ajbmeb-2285	21	9	adeyemi	adeyemi	ADV
ajbmeb-2285	21	10	and	and	CCONJ
ajbmeb-2285	21	11	adekunle	adekunle	PROPN
ajbmeb-2285	21	12	(	(	PUNCT
ajbmeb-2285	21	13	2022	2022	NUM
ajbmeb-2285	21	14	)	)	PUNCT
ajbmeb-2285	21	15	,	,	PUNCT
ajbmeb-2285	21	16	okoye	okoye	PROPN
ajbmeb-2285	21	17	and	and	CCONJ
ajbmeb-2285	21	18	okafor	okafor	PROPN
ajbmeb-2285	21	19	(	(	PUNCT
ajbmeb-2285	21	20	2019	2019	NUM
ajbmeb-2285	21	21	)	)	PUNCT
ajbmeb-2285	21	22	,	,	PUNCT
ajbmeb-2285	21	23	and	and	CCONJ
ajbmeb-2285	21	24	olufemi	olufemi	NOUN
ajbmeb-2285	21	25	and	and	CCONJ
ajbmeb-2285	21	26	adesina	adesina	NOUN
ajbmeb-2285	21	27	(	(	PUNCT
ajbmeb-2285	21	28	2021	2021	NUM
ajbmeb-2285	21	29	)	)	PUNCT
ajbmeb-2285	21	30	,	,	PUNCT
ajbmeb-2285	21	31	have	have	AUX
ajbmeb-2285	21	32	examined	examine	VERB
ajbmeb-2285	21	33	the	the	DET
ajbmeb-2285	21	34	relationship	relationship	NOUN
ajbmeb-2285	21	35	between	between	ADP
ajbmeb-2285	21	36	audit	audit	NOUN
ajbmeb-2285	21	37	committee	committee	NOUN
ajbmeb-2285	21	38	characteristics	characteristic	NOUN
ajbmeb-2285	21	39	and	and	CCONJ
ajbmeb-2285	21	40	financial	financial	ADJ
ajbmeb-2285	21	41	performance	performance	NOUN
ajbmeb-2285	21	42	within	within	ADP
ajbmeb-2285	21	43	the	the	DET
ajbmeb-2285	21	44	nigerian	nigerian	ADJ
ajbmeb-2285	21	45	insurance	insurance	NOUN
ajbmeb-2285	21	46	sector	sector	NOUN
ajbmeb-2285	21	47	,	,	PUNCT
ajbmeb-2285	21	48	there	there	PRON
ajbmeb-2285	21	49	exists	exist	VERB
ajbmeb-2285	21	50	a	a	DET
ajbmeb-2285	21	51	lack	lack	NOUN
ajbmeb-2285	21	52	of	of	ADP
ajbmeb-2285	21	53	consensus	consensus	NOUN
ajbmeb-2285	21	54	on	on	ADP
ajbmeb-2285	21	55	the	the	DET
ajbmeb-2285	21	56	specific	specific	ADJ
ajbmeb-2285	21	57	attributes	attribute	NOUN
ajbmeb-2285	21	58	that	that	PRON
ajbmeb-2285	21	59	significantly	significantly	ADV
ajbmeb-2285	21	60	impact	impact	VERB
ajbmeb-2285	21	61	financial	financial	ADJ
ajbmeb-2285	21	62	outcomes	outcome	NOUN
ajbmeb-2285	21	63	.	.	PUNCT
ajbmeb-2285	22	1	additionally	additionally	ADV
ajbmeb-2285	22	2	,	,	PUNCT
ajbmeb-2285	22	3	the	the	DET
ajbmeb-2285	22	4	literature	literature	NOUN
ajbmeb-2285	22	5	predominantly	predominantly	ADV
ajbmeb-2285	22	6	focuses	focus	VERB
ajbmeb-2285	22	7	on	on	ADP
ajbmeb-2285	22	8	audit	audit	NOUN
ajbmeb-2285	22	9	committee	committee	NOUN
ajbmeb-2285	22	10	characteristics	characteristic	NOUN
ajbmeb-2285	22	11	in	in	ADP
ajbmeb-2285	22	12	broader	broad	ADJ
ajbmeb-2285	22	13	corporate	corporate	ADJ
ajbmeb-2285	22	14	governance	governance	NOUN
ajbmeb-2285	22	15	contexts	contexts	NOUN
ajbmeb-2285	22	16	,	,	PUNCT
ajbmeb-2285	22	17	leaving	leave	VERB
ajbmeb-2285	22	18	gaps	gap	NOUN
ajbmeb-2285	22	19	in	in	ADP
ajbmeb-2285	22	20	understanding	understand	VERB
ajbmeb-2285	22	21	the	the	DET
ajbmeb-2285	22	22	unique	unique	ADJ
ajbmeb-2285	22	23	challenges	challenge	NOUN
ajbmeb-2285	22	24	and	and	CCONJ
ajbmeb-2285	22	25	opportunities	opportunity	NOUN
ajbmeb-2285	22	26	faced	face	VERB
ajbmeb-2285	22	27	by	by	ADP
ajbmeb-2285	22	28	insurance	insurance	NOUN
ajbmeb-2285	22	29	companies	company	NOUN
ajbmeb-2285	22	30	in	in	ADP
ajbmeb-2285	22	31	nigeria	nigeria	PROPN
ajbmeb-2285	22	32	.	.	PUNCT
ajbmeb-2285	23	1	thus	thus	ADV
ajbmeb-2285	23	2	,	,	PUNCT
ajbmeb-2285	23	3	a	a	DET
ajbmeb-2285	23	4	comprehensive	comprehensive	ADJ
ajbmeb-2285	23	5	investigation	investigation	NOUN
ajbmeb-2285	23	6	into	into	ADP
ajbmeb-2285	23	7	the	the	DET
ajbmeb-2285	23	8	effectiveness	effectiveness	NOUN
ajbmeb-2285	23	9	of	of	ADP
ajbmeb-2285	23	10	audit	audit	NOUN
ajbmeb-2285	23	11	committees	committee	NOUN
ajbmeb-2285	23	12	and	and	CCONJ
ajbmeb-2285	23	13	their	their	PRON
ajbmeb-2285	23	14	influence	influence	NOUN
ajbmeb-2285	23	15	on	on	ADP
ajbmeb-2285	23	16	financial	financial	ADJ
ajbmeb-2285	23	17	performance	performance	NOUN
ajbmeb-2285	23	18	metrics	metric	NOUN
ajbmeb-2285	23	19	,	,	PUNCT
ajbmeb-2285	23	20	considering	consider	VERB
ajbmeb-2285	23	21	factors	factor	NOUN
ajbmeb-2285	23	22	such	such	ADJ
ajbmeb-2285	23	23	as	as	ADP
ajbmeb-2285	23	24	committee	committee	NOUN
ajbmeb-2285	23	25	size	size	NOUN
ajbmeb-2285	23	26	,	,	PUNCT
ajbmeb-2285	23	27	composition	composition	NOUN
ajbmeb-2285	23	28	,	,	PUNCT
ajbmeb-2285	23	29	and	and	CCONJ
ajbmeb-2285	23	30	frequency	frequency	NOUN
ajbmeb-2285	23	31	of	of	ADP
ajbmeb-2285	23	32	meetings	meeting	NOUN
ajbmeb-2285	23	33	,	,	PUNCT
ajbmeb-2285	23	34	is	be	AUX
ajbmeb-2285	23	35	warranted	warrant	VERB
ajbmeb-2285	23	36	to	to	PART
ajbmeb-2285	23	37	inform	inform	VERB
ajbmeb-2285	23	38	policy	policy	NOUN
ajbmeb-2285	23	39	interventions	intervention	NOUN
ajbmeb-2285	23	40	and	and	CCONJ
ajbmeb-2285	23	41	corporate	corporate	ADJ
ajbmeb-2285	23	42	governance	governance	NOUN
ajbmeb-2285	23	43	practices	practice	NOUN
ajbmeb-2285	23	44	aimed	aim	VERB
ajbmeb-2285	23	45	at	at	ADP
ajbmeb-2285	23	46	enhancing	enhance	VERB
ajbmeb-2285	23	47	transparency	transparency	NOUN
ajbmeb-2285	23	48	,	,	PUNCT
ajbmeb-2285	23	49	accountability	accountability	NOUN
ajbmeb-2285	23	50	,	,	PUNCT
ajbmeb-2285	23	51	and	and	CCONJ
ajbmeb-2285	23	52	ultimately	ultimately	ADV
ajbmeb-2285	23	53	,	,	PUNCT
ajbmeb-2285	23	54	the	the	DET
ajbmeb-2285	23	55	financial	financial	ADJ
ajbmeb-2285	23	56	stability	stability	NOUN
ajbmeb-2285	23	57	of	of	ADP
ajbmeb-2285	23	58	nigerian	nigerian	ADJ
ajbmeb-2285	23	59	insurance	insurance	NOUN
ajbmeb-2285	23	60	firms	firm	NOUN
ajbmeb-2285	23	61	.	.	PUNCT
ajbmeb-2285	24	1	aim	aim	VERB
ajbmeb-2285	24	2	/	/	SYM
ajbmeb-2285	24	3	objective	objective	NOUN
ajbmeb-2285	24	4	of	of	ADP
ajbmeb-2285	24	5	the	the	DET
ajbmeb-2285	24	6	study	study	NOUN
ajbmeb-2285	24	7	the	the	DET
ajbmeb-2285	24	8	aim	aim	NOUN
ajbmeb-2285	24	9	of	of	ADP
ajbmeb-2285	24	10	this	this	DET
ajbmeb-2285	24	11	study	study	NOUN
ajbmeb-2285	24	12	was	be	AUX
ajbmeb-2285	24	13	to	to	PART
ajbmeb-2285	24	14	investigate	investigate	VERB
ajbmeb-2285	24	15	the	the	DET
ajbmeb-2285	24	16	relationship	relationship	NOUN
ajbmeb-2285	24	17	between	between	ADP
ajbmeb-2285	24	18	audit	audit	NOUN
ajbmeb-2285	24	19	committee	committee	NOUN
ajbmeb-2285	24	20	characteristics	characteristic	NOUN
ajbmeb-2285	24	21	and	and	CCONJ
ajbmeb-2285	24	22	financial	financial	ADJ
ajbmeb-2285	24	23	performance	performance	NOUN
ajbmeb-2285	24	24	of	of	ADP
ajbmeb-2285	24	25	quoted	quote	VERB
ajbmeb-2285	24	26	insurance	insurance	NOUN
ajbmeb-2285	24	27	companies	company	NOUN
ajbmeb-2285	24	28	in	in	ADP
ajbmeb-2285	24	29	nigeria	nigeria	PROPN
ajbmeb-2285	24	30	.	.	PUNCT
ajbmeb-2285	25	1	however	however	ADV
ajbmeb-2285	25	2	,	,	PUNCT
ajbmeb-2285	25	3	specifically	specifically	ADV
ajbmeb-2285	25	4	,	,	PUNCT
ajbmeb-2285	25	5	the	the	DET
ajbmeb-2285	25	6	study	study	NOUN
ajbmeb-2285	25	7	sought	seek	VERB
ajbmeb-2285	25	8	to	to	PART
ajbmeb-2285	25	9	:	:	PUNCT
ajbmeb-2285	25	10	1	1	X
ajbmeb-2285	25	11	.	.	X
ajbmeb-2285	25	12	ascertain	ascertain	VERB
ajbmeb-2285	25	13	the	the	DET
ajbmeb-2285	25	14	relationship	relationship	NOUN
ajbmeb-2285	25	15	between	between	ADP
ajbmeb-2285	25	16	audit	audit	NOUN
ajbmeb-2285	25	17	committee	committee	NOUN
ajbmeb-2285	25	18	size	size	NOUN
ajbmeb-2285	25	19	and	and	CCONJ
ajbmeb-2285	25	20	profit	profit	NOUN
ajbmeb-2285	25	21	after	after	ADP
ajbmeb-2285	25	22	tax	tax	NOUN
ajbmeb-2285	25	23	of	of	ADP
ajbmeb-2285	25	24	quoted	quote	VERB
ajbmeb-2285	25	25	insurance	insurance	NOUN
ajbmeb-2285	25	26	companies	company	NOUN
ajbmeb-2285	25	27	in	in	ADP
ajbmeb-2285	25	28	nigeria	nigeria	PROPN
ajbmeb-2285	25	29	.	.	PUNCT
ajbmeb-2285	26	1	american	american	PROPN
ajbmeb-2285	26	2	journal	journal	PROPN
ajbmeb-2285	26	3	of	of	ADP
ajbmeb-2285	26	4	business	business	NOUN
ajbmeb-2285	26	5	management	management	NOUN
ajbmeb-2285	26	6	,	,	PUNCT
ajbmeb-2285	26	7	economics	economic	NOUN
ajbmeb-2285	26	8	and	and	CCONJ
ajbmeb-2285	26	9	banking	banking	NOUN
ajbmeb-2285	26	10	volume	volume	NOUN
ajbmeb-2285	26	11	26	26	NUM
ajbmeb-2285	26	12	july	july	PROPN
ajbmeb-2285	26	13	2024	2024	NUM
ajbmeb-2285	26	14	p	p	NOUN
ajbmeb-2285	26	15	a	a	DET
ajbmeb-2285	26	16	g	g	NOUN
ajbmeb-2285	26	17	e	e	NOUN
ajbmeb-2285	26	18	|	|	NOUN
ajbmeb-2285	26	19	25	25	NUM
ajbmeb-2285	26	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	26	21	2	2	NUM
ajbmeb-2285	26	22	.	.	PUNCT
ajbmeb-2285	26	23	assess	assess	VERB
ajbmeb-2285	26	24	the	the	DET
ajbmeb-2285	26	25	relationship	relationship	NOUN
ajbmeb-2285	26	26	between	between	ADP
ajbmeb-2285	26	27	audit	audit	NOUN
ajbmeb-2285	26	28	committee	committee	NOUN
ajbmeb-2285	26	29	composition	composition	NOUN
ajbmeb-2285	26	30	and	and	CCONJ
ajbmeb-2285	26	31	profit	profit	NOUN
ajbmeb-2285	26	32	after	after	ADP
ajbmeb-2285	26	33	tax	tax	NOUN
ajbmeb-2285	26	34	of	of	ADP
ajbmeb-2285	26	35	quoted	quote	VERB
ajbmeb-2285	26	36	insurance	insurance	NOUN
ajbmeb-2285	26	37	companies	company	NOUN
ajbmeb-2285	26	38	in	in	ADP
ajbmeb-2285	26	39	nigeria	nigeria	PROPN
ajbmeb-2285	26	40	.	.	PUNCT
ajbmeb-2285	27	1	3	3	X
ajbmeb-2285	27	2	.	.	X
ajbmeb-2285	27	3	investigate	investigate	VERB
ajbmeb-2285	27	4	the	the	DET
ajbmeb-2285	27	5	relationship	relationship	NOUN
ajbmeb-2285	27	6	between	between	ADP
ajbmeb-2285	27	7	audit	audit	NOUN
ajbmeb-2285	27	8	committee	committee	NOUN
ajbmeb-2285	27	9	meetings	meeting	NOUN
ajbmeb-2285	27	10	and	and	CCONJ
ajbmeb-2285	27	11	profit	profit	NOUN
ajbmeb-2285	27	12	after	after	ADP
ajbmeb-2285	27	13	tax	tax	NOUN
ajbmeb-2285	27	14	of	of	ADP
ajbmeb-2285	27	15	quoted	quote	VERB
ajbmeb-2285	27	16	insurance	insurance	NOUN
ajbmeb-2285	27	17	companies	company	NOUN
ajbmeb-2285	27	18	in	in	ADP
ajbmeb-2285	27	19	nigeria	nigeria	PROPN
ajbmeb-2285	27	20	.	.	PUNCT
ajbmeb-2285	28	1	research	research	NOUN
ajbmeb-2285	28	2	questions	question	NOUN
ajbmeb-2285	28	3	.	.	PUNCT
ajbmeb-2285	29	1	the	the	DET
ajbmeb-2285	29	2	following	follow	VERB
ajbmeb-2285	29	3	research	research	NOUN
ajbmeb-2285	29	4	questions	question	NOUN
ajbmeb-2285	29	5	were	be	AUX
ajbmeb-2285	29	6	answered	answer	VERB
ajbmeb-2285	29	7	1	1	NUM
ajbmeb-2285	29	8	.	.	PUNCT
ajbmeb-2285	30	1	how	how	SCONJ
ajbmeb-2285	30	2	does	do	AUX
ajbmeb-2285	30	3	audit	audit	NOUN
ajbmeb-2285	30	4	committee	committee	NOUN
ajbmeb-2285	30	5	size	size	NOUN
ajbmeb-2285	30	6	relate	relate	VERB
ajbmeb-2285	30	7	to	to	ADP
ajbmeb-2285	30	8	profit	profit	NOUN
ajbmeb-2285	30	9	after	after	ADP
ajbmeb-2285	30	10	tax	tax	NOUN
ajbmeb-2285	30	11	of	of	ADP
ajbmeb-2285	30	12	quoted	quote	VERB
ajbmeb-2285	30	13	insurance	insurance	NOUN
ajbmeb-2285	30	14	companies	company	NOUN
ajbmeb-2285	30	15	in	in	ADP
ajbmeb-2285	30	16	nigeria	nigeria	PROPN
ajbmeb-2285	30	17	?	?	PUNCT
ajbmeb-2285	31	1	2	2	X
ajbmeb-2285	31	2	.	.	X
ajbmeb-2285	31	3	what	what	PRON
ajbmeb-2285	31	4	is	be	AUX
ajbmeb-2285	31	5	the	the	DET
ajbmeb-2285	31	6	relationship	relationship	NOUN
ajbmeb-2285	31	7	between	between	ADP
ajbmeb-2285	31	8	audit	audit	NOUN
ajbmeb-2285	31	9	committee	committee	NOUN
ajbmeb-2285	31	10	composition	composition	NOUN
ajbmeb-2285	31	11	and	and	CCONJ
ajbmeb-2285	31	12	profit	profit	NOUN
ajbmeb-2285	31	13	after	after	ADP
ajbmeb-2285	31	14	tax	tax	NOUN
ajbmeb-2285	31	15	of	of	ADP
ajbmeb-2285	31	16	quoted	quote	VERB
ajbmeb-2285	31	17	insurance	insurance	NOUN
ajbmeb-2285	31	18	companies	company	NOUN
ajbmeb-2285	31	19	in	in	ADP
ajbmeb-2285	31	20	nigeria	nigeria	PROPN
ajbmeb-2285	31	21	?	?	PUNCT
ajbmeb-2285	32	1	3	3	X
ajbmeb-2285	32	2	.	.	X
ajbmeb-2285	32	3	what	what	PRON
ajbmeb-2285	32	4	is	be	AUX
ajbmeb-2285	32	5	the	the	DET
ajbmeb-2285	32	6	relationship	relationship	NOUN
ajbmeb-2285	32	7	between	between	ADP
ajbmeb-2285	32	8	audit	audit	NOUN
ajbmeb-2285	32	9	committee	committee	NOUN
ajbmeb-2285	32	10	meetings	meeting	NOUN
ajbmeb-2285	32	11	and	and	CCONJ
ajbmeb-2285	32	12	profit	profit	NOUN
ajbmeb-2285	32	13	after	after	ADP
ajbmeb-2285	32	14	tax	tax	NOUN
ajbmeb-2285	32	15	of	of	ADP
ajbmeb-2285	32	16	quoted	quote	VERB
ajbmeb-2285	32	17	insurance	insurance	NOUN
ajbmeb-2285	32	18	companies	company	NOUN
ajbmeb-2285	32	19	in	in	ADP
ajbmeb-2285	32	20	nigeria	nigeria	PROPN
ajbmeb-2285	32	21	?	?	PUNCT
ajbmeb-2285	33	1	research	research	NOUN
ajbmeb-2285	33	2	hypotheses	hypothesis	NOUN
ajbmeb-2285	33	3	.	.	PUNCT
ajbmeb-2285	34	1	the	the	DET
ajbmeb-2285	34	2	study	study	NOUN
ajbmeb-2285	34	3	tested	test	VERB
ajbmeb-2285	34	4	the	the	DET
ajbmeb-2285	34	5	following	follow	VERB
ajbmeb-2285	34	6	research	research	NOUN
ajbmeb-2285	34	7	null	null	ADJ
ajbmeb-2285	34	8	hypotheses	hypothesis	NOUN
ajbmeb-2285	34	9	;	;	PUNCT
ajbmeb-2285	34	10	h01	h01	NOUN
ajbmeb-2285	34	11	:	:	PUNCT
ajbmeb-2285	34	12	audit	audit	PROPN
ajbmeb-2285	34	13	committee	committee	NOUN
ajbmeb-2285	34	14	size	size	NOUN
ajbmeb-2285	34	15	does	do	AUX
ajbmeb-2285	34	16	not	not	PART
ajbmeb-2285	34	17	significantly	significantly	ADV
ajbmeb-2285	34	18	relate	relate	VERB
ajbmeb-2285	34	19	to	to	ADP
ajbmeb-2285	34	20	profit	profit	NOUN
ajbmeb-2285	34	21	after	after	ADP
ajbmeb-2285	34	22	tax	tax	NOUN
ajbmeb-2285	34	23	of	of	ADP
ajbmeb-2285	34	24	quoted	quote	VERB
ajbmeb-2285	34	25	insurance	insurance	NOUN
ajbmeb-2285	34	26	companies	company	NOUN
ajbmeb-2285	34	27	in	in	ADP
ajbmeb-2285	34	28	nigeria	nigeria	PROPN
ajbmeb-2285	34	29	.	.	PUNCT
ajbmeb-2285	35	1	h02	h02	PROPN
ajbmeb-2285	35	2	:	:	PUNCT
ajbmeb-2285	35	3	there	there	PRON
ajbmeb-2285	35	4	is	be	VERB
ajbmeb-2285	35	5	no	no	DET
ajbmeb-2285	35	6	significant	significant	ADJ
ajbmeb-2285	35	7	relationship	relationship	NOUN
ajbmeb-2285	35	8	between	between	ADP
ajbmeb-2285	35	9	audit	audit	NOUN
ajbmeb-2285	35	10	committee	committee	NOUN
ajbmeb-2285	35	11	composition	composition	NOUN
ajbmeb-2285	35	12	and	and	CCONJ
ajbmeb-2285	35	13	profit	profit	NOUN
ajbmeb-2285	35	14	after	after	ADP
ajbmeb-2285	35	15	tax	tax	NOUN
ajbmeb-2285	35	16	of	of	ADP
ajbmeb-2285	35	17	quoted	quote	VERB
ajbmeb-2285	35	18	insurance	insurance	NOUN
ajbmeb-2285	35	19	companies	company	NOUN
ajbmeb-2285	35	20	in	in	ADP
ajbmeb-2285	35	21	nigeria	nigeria	PROPN
ajbmeb-2285	35	22	.	.	PUNCT
ajbmeb-2285	36	1	h03	h03	PROPN
ajbmeb-2285	36	2	:	:	PUNCT
ajbmeb-2285	36	3	there	there	PRON
ajbmeb-2285	36	4	is	be	VERB
ajbmeb-2285	36	5	no	no	DET
ajbmeb-2285	36	6	significant	significant	ADJ
ajbmeb-2285	36	7	the	the	DET
ajbmeb-2285	36	8	relationship	relationship	NOUN
ajbmeb-2285	36	9	between	between	ADP
ajbmeb-2285	36	10	audit	audit	NOUN
ajbmeb-2285	36	11	committee	committee	NOUN
ajbmeb-2285	36	12	meetings	meeting	NOUN
ajbmeb-2285	36	13	and	and	CCONJ
ajbmeb-2285	36	14	profit	profit	NOUN
ajbmeb-2285	36	15	after	after	ADP
ajbmeb-2285	36	16	tax	tax	NOUN
ajbmeb-2285	36	17	of	of	ADP
ajbmeb-2285	36	18	quoted	quote	VERB
ajbmeb-2285	36	19	insurance	insurance	NOUN
ajbmeb-2285	36	20	companies	company	NOUN
ajbmeb-2285	36	21	in	in	ADP
ajbmeb-2285	36	22	nigeria	nigeria	PROPN
ajbmeb-2285	36	23	.	.	PUNCT
ajbmeb-2285	37	1	2	2	X
ajbmeb-2285	37	2	.	.	X
ajbmeb-2285	37	3	literature	literature	NOUN
ajbmeb-2285	37	4	review	review	VERB
ajbmeb-2285	37	5	2.1	2.1	NUM
ajbmeb-2285	37	6	theoretical	theoretical	ADJ
ajbmeb-2285	37	7	framework	framework	NOUN
ajbmeb-2285	37	8	agency	agency	NOUN
ajbmeb-2285	37	9	theory	theory	NOUN
ajbmeb-2285	37	10	in	in	ADP
ajbmeb-2285	37	11	the	the	DET
ajbmeb-2285	37	12	context	context	NOUN
ajbmeb-2285	37	13	of	of	ADP
ajbmeb-2285	37	14	the	the	DET
ajbmeb-2285	37	15	relationship	relationship	NOUN
ajbmeb-2285	37	16	between	between	ADP
ajbmeb-2285	37	17	audit	audit	NOUN
ajbmeb-2285	37	18	committee	committee	NOUN
ajbmeb-2285	37	19	characteristics	characteristic	NOUN
ajbmeb-2285	37	20	and	and	CCONJ
ajbmeb-2285	37	21	financial	financial	ADJ
ajbmeb-2285	37	22	performance	performance	NOUN
ajbmeb-2285	37	23	in	in	ADP
ajbmeb-2285	37	24	insurance	insurance	NOUN
ajbmeb-2285	37	25	companies	company	NOUN
ajbmeb-2285	37	26	,	,	PUNCT
ajbmeb-2285	37	27	the	the	DET
ajbmeb-2285	37	28	agency	agency	NOUN
ajbmeb-2285	37	29	theory	theory	NOUN
ajbmeb-2285	37	30	provides	provide	VERB
ajbmeb-2285	37	31	a	a	DET
ajbmeb-2285	37	32	suitable	suitable	ADJ
ajbmeb-2285	37	33	framework	framework	NOUN
ajbmeb-2285	37	34	for	for	ADP
ajbmeb-2285	37	35	understanding	understand	VERB
ajbmeb-2285	37	36	the	the	DET
ajbmeb-2285	37	37	dynamics	dynamic	NOUN
ajbmeb-2285	37	38	at	at	ADP
ajbmeb-2285	37	39	play	play	NOUN
ajbmeb-2285	37	40	.	.	PUNCT
ajbmeb-2285	38	1	developed	develop	VERB
ajbmeb-2285	38	2	by	by	ADP
ajbmeb-2285	38	3	jensen	jensen	PROPN
ajbmeb-2285	38	4	and	and	CCONJ
ajbmeb-2285	38	5	meckling	meckling	NOUN
ajbmeb-2285	38	6	(	(	PUNCT
ajbmeb-2285	38	7	1976	1976	NUM
ajbmeb-2285	38	8	)	)	PUNCT
ajbmeb-2285	38	9	,	,	PUNCT
ajbmeb-2285	38	10	agency	agency	NOUN
ajbmeb-2285	38	11	theory	theory	NOUN
ajbmeb-2285	38	12	posits	posit	VERB
ajbmeb-2285	38	13	that	that	SCONJ
ajbmeb-2285	38	14	conflicts	conflict	NOUN
ajbmeb-2285	38	15	of	of	ADP
ajbmeb-2285	38	16	interest	interest	NOUN
ajbmeb-2285	38	17	arise	arise	NOUN
ajbmeb-2285	38	18	between	between	ADP
ajbmeb-2285	38	19	principals	principal	NOUN
ajbmeb-2285	38	20	(	(	PUNCT
ajbmeb-2285	38	21	such	such	ADJ
ajbmeb-2285	38	22	as	as	ADP
ajbmeb-2285	38	23	shareholders	shareholder	NOUN
ajbmeb-2285	38	24	)	)	PUNCT
ajbmeb-2285	38	25	and	and	CCONJ
ajbmeb-2285	38	26	agents	agent	NOUN
ajbmeb-2285	38	27	(	(	PUNCT
ajbmeb-2285	38	28	such	such	ADJ
ajbmeb-2285	38	29	as	as	ADP
ajbmeb-2285	38	30	managers	manager	NOUN
ajbmeb-2285	38	31	)	)	PUNCT
ajbmeb-2285	38	32	due	due	ADP
ajbmeb-2285	38	33	to	to	ADP
ajbmeb-2285	38	34	divergent	divergent	ADJ
ajbmeb-2285	38	35	goals	goal	NOUN
ajbmeb-2285	38	36	and	and	CCONJ
ajbmeb-2285	38	37	information	information	NOUN
ajbmeb-2285	38	38	asymmetry	asymmetry	NOUN
ajbmeb-2285	38	39	.	.	PUNCT
ajbmeb-2285	39	1	in	in	ADP
ajbmeb-2285	39	2	the	the	DET
ajbmeb-2285	39	3	context	context	NOUN
ajbmeb-2285	39	4	of	of	ADP
ajbmeb-2285	39	5	insurance	insurance	NOUN
ajbmeb-2285	39	6	firms	firm	NOUN
ajbmeb-2285	39	7	,	,	PUNCT
ajbmeb-2285	39	8	shareholders	shareholder	NOUN
ajbmeb-2285	39	9	delegate	delegate	NOUN
ajbmeb-2285	39	10	decisionmaking	decisionmake	VERB
ajbmeb-2285	39	11	authority	authority	NOUN
ajbmeb-2285	39	12	to	to	ADP
ajbmeb-2285	39	13	managers	manager	NOUN
ajbmeb-2285	39	14	who	who	PRON
ajbmeb-2285	39	15	may	may	AUX
ajbmeb-2285	39	16	prioritize	prioritize	VERB
ajbmeb-2285	39	17	their	their	PRON
ajbmeb-2285	39	18	own	own	ADJ
ajbmeb-2285	39	19	interests	interest	NOUN
ajbmeb-2285	39	20	over	over	ADP
ajbmeb-2285	39	21	shareholder	shareholder	NOUN
ajbmeb-2285	39	22	wealth	wealth	NOUN
ajbmeb-2285	39	23	maximization	maximization	PROPN
ajbmeb-2285	39	24	.	.	PUNCT
ajbmeb-2285	40	1	audit	audit	NOUN
ajbmeb-2285	40	2	committees	committee	NOUN
ajbmeb-2285	40	3	act	act	VERB
ajbmeb-2285	40	4	as	as	ADP
ajbmeb-2285	40	5	monitoring	monitor	VERB
ajbmeb-2285	40	6	mechanisms	mechanism	NOUN
ajbmeb-2285	40	7	to	to	PART
ajbmeb-2285	40	8	mitigate	mitigate	VERB
ajbmeb-2285	40	9	agency	agency	NOUN
ajbmeb-2285	40	10	conflicts	conflict	NOUN
ajbmeb-2285	40	11	by	by	ADP
ajbmeb-2285	40	12	providing	provide	VERB
ajbmeb-2285	40	13	independent	independent	ADJ
ajbmeb-2285	40	14	oversight	oversight	NOUN
ajbmeb-2285	40	15	of	of	ADP
ajbmeb-2285	40	16	managerial	managerial	ADJ
ajbmeb-2285	40	17	actions	action	NOUN
ajbmeb-2285	40	18	,	,	PUNCT
ajbmeb-2285	40	19	ensuring	ensure	VERB
ajbmeb-2285	40	20	compliance	compliance	NOUN
ajbmeb-2285	40	21	with	with	ADP
ajbmeb-2285	40	22	regulatory	regulatory	ADJ
ajbmeb-2285	40	23	requirements	requirement	NOUN
ajbmeb-2285	40	24	,	,	PUNCT
ajbmeb-2285	40	25	and	and	CCONJ
ajbmeb-2285	40	26	safeguarding	safeguard	VERB
ajbmeb-2285	40	27	the	the	DET
ajbmeb-2285	40	28	integrity	integrity	NOUN
ajbmeb-2285	40	29	of	of	ADP
ajbmeb-2285	40	30	financial	financial	ADJ
ajbmeb-2285	40	31	reporting	reporting	NOUN
ajbmeb-2285	40	32	processes	process	NOUN
ajbmeb-2285	40	33	.	.	PUNCT
ajbmeb-2285	41	1	scholars	scholar	NOUN
ajbmeb-2285	41	2	such	such	ADJ
ajbmeb-2285	41	3	as	as	ADP
ajbmeb-2285	41	4	ahmadzaluki	ahmadzaluki	NOUN
ajbmeb-2285	41	5	,	,	PUNCT
ajbmeb-2285	41	6	rahman	rahman	PROPN
ajbmeb-2285	41	7	,	,	PUNCT
ajbmeb-2285	41	8	and	and	CCONJ
ajbmeb-2285	41	9	wan	wan	PROPN
ajbmeb-2285	41	10	-	-	PUNCT
ajbmeb-2285	41	11	hussin	hussin	PROPN
ajbmeb-2285	41	12	(	(	PUNCT
ajbmeb-2285	41	13	2020	2020	NUM
ajbmeb-2285	41	14	)	)	PUNCT
ajbmeb-2285	41	15	and	and	CCONJ
ajbmeb-2285	41	16	abor	abor	NOUN
ajbmeb-2285	41	17	and	and	CCONJ
ajbmeb-2285	41	18	dadjee	dadjee	PROPN
ajbmeb-2285	41	19	(	(	PUNCT
ajbmeb-2285	41	20	2020	2020	NUM
ajbmeb-2285	41	21	)	)	PUNCT
ajbmeb-2285	41	22	have	have	AUX
ajbmeb-2285	41	23	applied	apply	VERB
ajbmeb-2285	41	24	agency	agency	NOUN
ajbmeb-2285	41	25	theory	theory	NOUN
ajbmeb-2285	41	26	to	to	PART
ajbmeb-2285	41	27	examine	examine	VERB
ajbmeb-2285	41	28	how	how	SCONJ
ajbmeb-2285	41	29	audit	audit	NOUN
ajbmeb-2285	41	30	committee	committee	NOUN
ajbmeb-2285	41	31	attributes	attribute	VERB
ajbmeb-2285	41	32	,	,	PUNCT
ajbmeb-2285	41	33	such	such	ADJ
ajbmeb-2285	41	34	as	as	ADP
ajbmeb-2285	41	35	independence	independence	NOUN
ajbmeb-2285	41	36	and	and	CCONJ
ajbmeb-2285	41	37	expertise	expertise	NOUN
ajbmeb-2285	41	38	,	,	PUNCT
ajbmeb-2285	41	39	influence	influence	NOUN
ajbmeb-2285	41	40	financial	financial	ADJ
ajbmeb-2285	41	41	performance	performance	NOUN
ajbmeb-2285	41	42	outcomes	outcome	NOUN
ajbmeb-2285	41	43	by	by	ADP
ajbmeb-2285	41	44	aligning	align	VERB
ajbmeb-2285	41	45	managerial	managerial	ADJ
ajbmeb-2285	41	46	actions	action	NOUN
ajbmeb-2285	41	47	with	with	ADP
ajbmeb-2285	41	48	shareholder	shareholder	NOUN
ajbmeb-2285	41	49	interests	interest	NOUN
ajbmeb-2285	41	50	and	and	CCONJ
ajbmeb-2285	41	51	enhancing	enhance	VERB
ajbmeb-2285	41	52	corporate	corporate	ADJ
ajbmeb-2285	41	53	governance	governance	NOUN
ajbmeb-2285	41	54	mechanisms	mechanism	NOUN
ajbmeb-2285	41	55	to	to	PART
ajbmeb-2285	41	56	mitigate	mitigate	VERB
ajbmeb-2285	41	57	agency	agency	NOUN
ajbmeb-2285	41	58	costs	cost	NOUN
ajbmeb-2285	41	59	.	.	PUNCT
ajbmeb-2285	42	1	2.2	2.2	NUM
ajbmeb-2285	42	2	conceptual	conceptual	ADJ
ajbmeb-2285	42	3	review	review	NOUN
ajbmeb-2285	42	4	audit	audit	NOUN
ajbmeb-2285	42	5	committee	committee	NOUN
ajbmeb-2285	42	6	characteristics	characteristics	PROPN
ajbmeb-2285	42	7	audit	audit	PROPN
ajbmeb-2285	42	8	committee	committee	NOUN
ajbmeb-2285	42	9	characteristics	characteristic	NOUN
ajbmeb-2285	42	10	encompass	encompass	VERB
ajbmeb-2285	42	11	a	a	DET
ajbmeb-2285	42	12	range	range	NOUN
ajbmeb-2285	42	13	of	of	ADP
ajbmeb-2285	42	14	attributes	attribute	NOUN
ajbmeb-2285	42	15	that	that	PRON
ajbmeb-2285	42	16	define	define	VERB
ajbmeb-2285	42	17	the	the	DET
ajbmeb-2285	42	18	composition	composition	NOUN
ajbmeb-2285	42	19	,	,	PUNCT
ajbmeb-2285	42	20	structure	structure	NOUN
ajbmeb-2285	42	21	,	,	PUNCT
ajbmeb-2285	42	22	and	and	CCONJ
ajbmeb-2285	42	23	functioning	function	VERB
ajbmeb-2285	42	24	of	of	ADP
ajbmeb-2285	42	25	audit	audit	NOUN
ajbmeb-2285	42	26	committees	committee	NOUN
ajbmeb-2285	42	27	within	within	ADP
ajbmeb-2285	42	28	organizations	organization	NOUN
ajbmeb-2285	42	29	.	.	PUNCT
ajbmeb-2285	43	1	these	these	DET
ajbmeb-2285	43	2	characteristics	characteristic	NOUN
ajbmeb-2285	43	3	play	play	VERB
ajbmeb-2285	43	4	a	a	DET
ajbmeb-2285	43	5	crucial	crucial	ADJ
ajbmeb-2285	43	6	role	role	NOUN
ajbmeb-2285	43	7	in	in	ADP
ajbmeb-2285	43	8	american	american	ADJ
ajbmeb-2285	43	9	journal	journal	PROPN
ajbmeb-2285	43	10	of	of	ADP
ajbmeb-2285	43	11	business	business	NOUN
ajbmeb-2285	43	12	management	management	NOUN
ajbmeb-2285	43	13	,	,	PUNCT
ajbmeb-2285	43	14	economics	economic	NOUN
ajbmeb-2285	43	15	and	and	CCONJ
ajbmeb-2285	43	16	banking	banking	NOUN
ajbmeb-2285	43	17	volume	volume	NOUN
ajbmeb-2285	43	18	26	26	NUM
ajbmeb-2285	43	19	july	july	PROPN
ajbmeb-2285	43	20	2024	2024	NUM
ajbmeb-2285	43	21	p	p	NOUN
ajbmeb-2285	43	22	a	a	DET
ajbmeb-2285	43	23	g	g	NOUN
ajbmeb-2285	43	24	e	e	NOUN
ajbmeb-2285	43	25	|	|	NOUN
ajbmeb-2285	43	26	26	26	NUM
ajbmeb-2285	43	27	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	43	28	ensuring	ensure	VERB
ajbmeb-2285	43	29	the	the	DET
ajbmeb-2285	43	30	effectiveness	effectiveness	NOUN
ajbmeb-2285	43	31	of	of	ADP
ajbmeb-2285	43	32	audit	audit	NOUN
ajbmeb-2285	43	33	committees	committee	NOUN
ajbmeb-2285	43	34	in	in	ADP
ajbmeb-2285	43	35	fulfilling	fulfil	VERB
ajbmeb-2285	43	36	their	their	PRON
ajbmeb-2285	43	37	oversight	oversight	NOUN
ajbmeb-2285	43	38	responsibilities	responsibility	NOUN
ajbmeb-2285	43	39	related	relate	VERB
ajbmeb-2285	43	40	to	to	ADP
ajbmeb-2285	43	41	financial	financial	ADJ
ajbmeb-2285	43	42	reporting	reporting	NOUN
ajbmeb-2285	43	43	,	,	PUNCT
ajbmeb-2285	43	44	internal	internal	ADJ
ajbmeb-2285	43	45	controls	control	NOUN
ajbmeb-2285	43	46	,	,	PUNCT
ajbmeb-2285	43	47	and	and	CCONJ
ajbmeb-2285	43	48	risk	risk	NOUN
ajbmeb-2285	43	49	management	management	NOUN
ajbmeb-2285	43	50	.	.	PUNCT
ajbmeb-2285	44	1	various	various	ADJ
ajbmeb-2285	44	2	scholars	scholar	NOUN
ajbmeb-2285	44	3	have	have	AUX
ajbmeb-2285	44	4	examined	examine	VERB
ajbmeb-2285	44	5	these	these	DET
ajbmeb-2285	44	6	characteristics	characteristic	NOUN
ajbmeb-2285	44	7	and	and	CCONJ
ajbmeb-2285	44	8	their	their	PRON
ajbmeb-2285	44	9	impact	impact	NOUN
ajbmeb-2285	44	10	on	on	ADP
ajbmeb-2285	44	11	organizational	organizational	ADJ
ajbmeb-2285	44	12	governance	governance	NOUN
ajbmeb-2285	44	13	and	and	CCONJ
ajbmeb-2285	44	14	financial	financial	ADJ
ajbmeb-2285	44	15	performance	performance	NOUN
ajbmeb-2285	44	16	.	.	PUNCT
ajbmeb-2285	45	1	for	for	ADP
ajbmeb-2285	45	2	instance	instance	NOUN
ajbmeb-2285	45	3	,	,	PUNCT
ajbmeb-2285	45	4	chen	chen	PROPN
ajbmeb-2285	45	5	,	,	PUNCT
ajbmeb-2285	45	6	cheng	cheng	PROPN
ajbmeb-2285	45	7	,	,	PUNCT
ajbmeb-2285	45	8	and	and	CCONJ
ajbmeb-2285	45	9	yu	yu	PROPN
ajbmeb-2285	45	10	(	(	PUNCT
ajbmeb-2285	45	11	2020	2020	NUM
ajbmeb-2285	45	12	)	)	PUNCT
ajbmeb-2285	45	13	emphasize	emphasize	VERB
ajbmeb-2285	45	14	the	the	DET
ajbmeb-2285	45	15	importance	importance	NOUN
ajbmeb-2285	45	16	of	of	ADP
ajbmeb-2285	45	17	audit	audit	NOUN
ajbmeb-2285	45	18	committee	committee	NOUN
ajbmeb-2285	45	19	independence	independence	NOUN
ajbmeb-2285	45	20	in	in	ADP
ajbmeb-2285	45	21	enhancing	enhance	VERB
ajbmeb-2285	45	22	financial	financial	ADJ
ajbmeb-2285	45	23	reporting	reporting	NOUN
ajbmeb-2285	45	24	quality	quality	NOUN
ajbmeb-2285	45	25	and	and	CCONJ
ajbmeb-2285	45	26	reducing	reduce	VERB
ajbmeb-2285	45	27	the	the	DET
ajbmeb-2285	45	28	likelihood	likelihood	NOUN
ajbmeb-2285	45	29	of	of	ADP
ajbmeb-2285	45	30	financial	financial	ADJ
ajbmeb-2285	45	31	misconduct	misconduct	NOUN
ajbmeb-2285	45	32	.	.	PUNCT
ajbmeb-2285	46	1	similarly	similarly	ADV
ajbmeb-2285	46	2	,	,	PUNCT
ajbmeb-2285	46	3	klein	klein	PROPN
ajbmeb-2285	46	4	(	(	PUNCT
ajbmeb-2285	46	5	2017	2017	NUM
ajbmeb-2285	46	6	)	)	PUNCT
ajbmeb-2285	46	7	highlights	highlight	NOUN
ajbmeb-2285	46	8	the	the	DET
ajbmeb-2285	46	9	significance	significance	NOUN
ajbmeb-2285	46	10	of	of	ADP
ajbmeb-2285	46	11	audit	audit	NOUN
ajbmeb-2285	46	12	committee	committee	NOUN
ajbmeb-2285	46	13	expertise	expertise	NOUN
ajbmeb-2285	46	14	,	,	PUNCT
ajbmeb-2285	46	15	arguing	argue	VERB
ajbmeb-2285	46	16	that	that	SCONJ
ajbmeb-2285	46	17	members	member	NOUN
ajbmeb-2285	46	18	with	with	ADP
ajbmeb-2285	46	19	relevant	relevant	ADJ
ajbmeb-2285	46	20	financial	financial	ADJ
ajbmeb-2285	46	21	and	and	CCONJ
ajbmeb-2285	46	22	industry	industry	NOUN
ajbmeb-2285	46	23	-	-	PUNCT
ajbmeb-2285	46	24	specific	specific	ADJ
ajbmeb-2285	46	25	knowledge	knowledge	NOUN
ajbmeb-2285	46	26	can	can	AUX
ajbmeb-2285	46	27	provide	provide	VERB
ajbmeb-2285	46	28	valuable	valuable	ADJ
ajbmeb-2285	46	29	insights	insight	NOUN
ajbmeb-2285	46	30	and	and	CCONJ
ajbmeb-2285	46	31	guidance	guidance	NOUN
ajbmeb-2285	46	32	to	to	ADP
ajbmeb-2285	46	33	management	management	NOUN
ajbmeb-2285	46	34	,	,	PUNCT
ajbmeb-2285	46	35	particularly	particularly	ADV
ajbmeb-2285	46	36	in	in	ADP
ajbmeb-2285	46	37	complex	complex	ADJ
ajbmeb-2285	46	38	regulatory	regulatory	ADJ
ajbmeb-2285	46	39	environments	environment	NOUN
ajbmeb-2285	46	40	such	such	ADJ
ajbmeb-2285	46	41	as	as	ADP
ajbmeb-2285	46	42	the	the	DET
ajbmeb-2285	46	43	insurance	insurance	NOUN
ajbmeb-2285	46	44	sector	sector	NOUN
ajbmeb-2285	46	45	in	in	ADP
ajbmeb-2285	46	46	nigeria	nigeria	PROPN
ajbmeb-2285	46	47	.	.	PUNCT
ajbmeb-2285	47	1	moreover	moreover	ADV
ajbmeb-2285	47	2	,	,	PUNCT
ajbmeb-2285	47	3	the	the	DET
ajbmeb-2285	47	4	diligence	diligence	NOUN
ajbmeb-2285	47	5	and	and	CCONJ
ajbmeb-2285	47	6	proactiveness	proactiveness	NOUN
ajbmeb-2285	47	7	of	of	ADP
ajbmeb-2285	47	8	audit	audit	NOUN
ajbmeb-2285	47	9	committee	committee	NOUN
ajbmeb-2285	47	10	members	member	NOUN
ajbmeb-2285	47	11	have	have	AUX
ajbmeb-2285	47	12	been	be	AUX
ajbmeb-2285	47	13	underscored	underscore	VERB
ajbmeb-2285	47	14	by	by	ADP
ajbmeb-2285	47	15	researchers	researcher	NOUN
ajbmeb-2285	47	16	such	such	ADJ
ajbmeb-2285	47	17	as	as	ADP
ajbmeb-2285	47	18	kakabadse	kakabadse	PROPN
ajbmeb-2285	47	19	,	,	PUNCT
ajbmeb-2285	47	20	kakabadse	kakabadse	PROPN
ajbmeb-2285	47	21	,	,	PUNCT
ajbmeb-2285	47	22	and	and	CCONJ
ajbmeb-2285	47	23	kouzmin	kouzmin	X
ajbmeb-2285	47	24	(	(	PUNCT
ajbmeb-2285	47	25	2019	2019	NUM
ajbmeb-2285	47	26	)	)	PUNCT
ajbmeb-2285	47	27	,	,	PUNCT
ajbmeb-2285	47	28	who	who	PRON
ajbmeb-2285	47	29	argue	argue	VERB
ajbmeb-2285	47	30	that	that	SCONJ
ajbmeb-2285	47	31	active	active	ADJ
ajbmeb-2285	47	32	engagement	engagement	NOUN
ajbmeb-2285	47	33	and	and	CCONJ
ajbmeb-2285	47	34	continuous	continuous	ADJ
ajbmeb-2285	47	35	monitoring	monitoring	NOUN
ajbmeb-2285	47	36	by	by	ADP
ajbmeb-2285	47	37	audit	audit	NOUN
ajbmeb-2285	47	38	committees	committee	NOUN
ajbmeb-2285	47	39	are	be	AUX
ajbmeb-2285	47	40	essential	essential	ADJ
ajbmeb-2285	47	41	for	for	ADP
ajbmeb-2285	47	42	detecting	detect	VERB
ajbmeb-2285	47	43	and	and	CCONJ
ajbmeb-2285	47	44	mitigating	mitigate	VERB
ajbmeb-2285	47	45	emerging	emerge	VERB
ajbmeb-2285	47	46	risks	risk	NOUN
ajbmeb-2285	47	47	and	and	CCONJ
ajbmeb-2285	47	48	ensuring	ensure	VERB
ajbmeb-2285	47	49	regulatory	regulatory	ADJ
ajbmeb-2285	47	50	compliance	compliance	NOUN
ajbmeb-2285	47	51	.	.	PUNCT
ajbmeb-2285	48	1	additionally	additionally	ADV
ajbmeb-2285	48	2	,	,	PUNCT
ajbmeb-2285	48	3	the	the	DET
ajbmeb-2285	48	4	size	size	NOUN
ajbmeb-2285	48	5	and	and	CCONJ
ajbmeb-2285	48	6	diversity	diversity	NOUN
ajbmeb-2285	48	7	of	of	ADP
ajbmeb-2285	48	8	audit	audit	NOUN
ajbmeb-2285	48	9	committees	committee	NOUN
ajbmeb-2285	48	10	have	have	AUX
ajbmeb-2285	48	11	been	be	AUX
ajbmeb-2285	48	12	explored	explore	VERB
ajbmeb-2285	48	13	by	by	ADP
ajbmeb-2285	48	14	authors	author	NOUN
ajbmeb-2285	48	15	like	like	ADP
ajbmeb-2285	48	16	sharma	sharma	PROPN
ajbmeb-2285	48	17	,	,	PUNCT
ajbmeb-2285	48	18	kaur	kaur	PROPN
ajbmeb-2285	48	19	,	,	PUNCT
ajbmeb-2285	48	20	and	and	CCONJ
ajbmeb-2285	48	21	sharma	sharma	PROPN
ajbmeb-2285	48	22	(	(	PUNCT
ajbmeb-2285	48	23	2018	2018	NUM
ajbmeb-2285	48	24	)	)	PUNCT
ajbmeb-2285	48	25	,	,	PUNCT
ajbmeb-2285	48	26	who	who	PRON
ajbmeb-2285	48	27	suggest	suggest	VERB
ajbmeb-2285	48	28	that	that	SCONJ
ajbmeb-2285	48	29	larger	large	ADJ
ajbmeb-2285	48	30	and	and	CCONJ
ajbmeb-2285	48	31	more	more	ADV
ajbmeb-2285	48	32	diverse	diverse	ADJ
ajbmeb-2285	48	33	committees	committee	NOUN
ajbmeb-2285	48	34	can	can	AUX
ajbmeb-2285	48	35	offer	offer	VERB
ajbmeb-2285	48	36	a	a	DET
ajbmeb-2285	48	37	broader	broad	ADJ
ajbmeb-2285	48	38	range	range	NOUN
ajbmeb-2285	48	39	of	of	ADP
ajbmeb-2285	48	40	perspectives	perspective	NOUN
ajbmeb-2285	48	41	and	and	CCONJ
ajbmeb-2285	48	42	expertise	expertise	NOUN
ajbmeb-2285	48	43	,	,	PUNCT
ajbmeb-2285	48	44	leading	lead	VERB
ajbmeb-2285	48	45	to	to	ADP
ajbmeb-2285	48	46	more	more	ADV
ajbmeb-2285	48	47	robust	robust	ADJ
ajbmeb-2285	48	48	oversight	oversight	NOUN
ajbmeb-2285	48	49	and	and	CCONJ
ajbmeb-2285	48	50	decision	decision	NOUN
ajbmeb-2285	48	51	-	-	PUNCT
ajbmeb-2285	48	52	making	make	VERB
ajbmeb-2285	48	53	processes	process	NOUN
ajbmeb-2285	48	54	.	.	PUNCT
ajbmeb-2285	49	1	audit	audit	NOUN
ajbmeb-2285	49	2	committee	committee	PROPN
ajbmeb-2285	49	3	size	size	NOUN
ajbmeb-2285	49	4	audit	audit	NOUN
ajbmeb-2285	49	5	committee	committee	NOUN
ajbmeb-2285	49	6	size	size	NOUN
ajbmeb-2285	49	7	refers	refer	VERB
ajbmeb-2285	49	8	to	to	ADP
ajbmeb-2285	49	9	the	the	DET
ajbmeb-2285	49	10	number	number	NOUN
ajbmeb-2285	49	11	of	of	ADP
ajbmeb-2285	49	12	members	member	NOUN
ajbmeb-2285	49	13	comprising	comprise	VERB
ajbmeb-2285	49	14	the	the	DET
ajbmeb-2285	49	15	audit	audit	NOUN
ajbmeb-2285	49	16	committee	committee	NOUN
ajbmeb-2285	49	17	within	within	ADP
ajbmeb-2285	49	18	an	an	DET
ajbmeb-2285	49	19	organization	organization	NOUN
ajbmeb-2285	49	20	,	,	PUNCT
ajbmeb-2285	49	21	a	a	DET
ajbmeb-2285	49	22	crucial	crucial	ADJ
ajbmeb-2285	49	23	aspect	aspect	NOUN
ajbmeb-2285	49	24	of	of	ADP
ajbmeb-2285	49	25	corporate	corporate	ADJ
ajbmeb-2285	49	26	governance	governance	NOUN
ajbmeb-2285	49	27	that	that	PRON
ajbmeb-2285	49	28	directly	directly	ADV
ajbmeb-2285	49	29	influences	influence	VERB
ajbmeb-2285	49	30	its	its	PRON
ajbmeb-2285	49	31	effectiveness	effectiveness	NOUN
ajbmeb-2285	49	32	in	in	ADP
ajbmeb-2285	49	33	oversight	oversight	NOUN
ajbmeb-2285	49	34	and	and	CCONJ
ajbmeb-2285	49	35	decision	decision	NOUN
ajbmeb-2285	49	36	-	-	PUNCT
ajbmeb-2285	49	37	making	make	VERB
ajbmeb-2285	49	38	processes	process	NOUN
ajbmeb-2285	49	39	.	.	PUNCT
ajbmeb-2285	50	1	scholars	scholar	NOUN
ajbmeb-2285	50	2	have	have	AUX
ajbmeb-2285	50	3	extensively	extensively	ADV
ajbmeb-2285	50	4	explored	explore	VERB
ajbmeb-2285	50	5	the	the	DET
ajbmeb-2285	50	6	impact	impact	NOUN
ajbmeb-2285	50	7	of	of	ADP
ajbmeb-2285	50	8	audit	audit	NOUN
ajbmeb-2285	50	9	committee	committee	NOUN
ajbmeb-2285	50	10	size	size	NOUN
ajbmeb-2285	50	11	on	on	ADP
ajbmeb-2285	50	12	various	various	ADJ
ajbmeb-2285	50	13	governance	governance	NOUN
ajbmeb-2285	50	14	outcomes	outcome	NOUN
ajbmeb-2285	50	15	and	and	CCONJ
ajbmeb-2285	50	16	financial	financial	ADJ
ajbmeb-2285	50	17	performance	performance	NOUN
ajbmeb-2285	50	18	metrics	metric	NOUN
ajbmeb-2285	50	19	.	.	PUNCT
ajbmeb-2285	51	1	for	for	ADP
ajbmeb-2285	51	2	instance	instance	NOUN
ajbmeb-2285	51	3	,	,	PUNCT
ajbmeb-2285	51	4	ahmad	ahmad	PROPN
ajbmeb-2285	51	5	-	-	PUNCT
ajbmeb-2285	51	6	zaluki	zaluki	PROPN
ajbmeb-2285	51	7	,	,	PUNCT
ajbmeb-2285	51	8	rahman	rahman	PROPN
ajbmeb-2285	51	9	,	,	PUNCT
ajbmeb-2285	51	10	and	and	CCONJ
ajbmeb-2285	51	11	wan	wan	PROPN
ajbmeb-2285	51	12	-	-	PUNCT
ajbmeb-2285	51	13	hussin	hussin	PROPN
ajbmeb-2285	51	14	(	(	PUNCT
ajbmeb-2285	51	15	2020	2020	NUM
ajbmeb-2285	51	16	)	)	PUNCT
ajbmeb-2285	51	17	argue	argue	VERB
ajbmeb-2285	51	18	that	that	SCONJ
ajbmeb-2285	51	19	larger	large	ADJ
ajbmeb-2285	51	20	audit	audit	NOUN
ajbmeb-2285	51	21	committees	committee	NOUN
ajbmeb-2285	51	22	tend	tend	VERB
ajbmeb-2285	51	23	to	to	PART
ajbmeb-2285	51	24	possess	possess	VERB
ajbmeb-2285	51	25	greater	great	ADJ
ajbmeb-2285	51	26	resources	resource	NOUN
ajbmeb-2285	51	27	and	and	CCONJ
ajbmeb-2285	51	28	expertise	expertise	NOUN
ajbmeb-2285	51	29	,	,	PUNCT
ajbmeb-2285	51	30	enabling	enable	VERB
ajbmeb-2285	51	31	them	they	PRON
ajbmeb-2285	51	32	to	to	PART
ajbmeb-2285	51	33	conduct	conduct	VERB
ajbmeb-2285	51	34	more	more	ADJ
ajbmeb-2285	51	35	thorough	thorough	ADJ
ajbmeb-2285	51	36	evaluations	evaluation	NOUN
ajbmeb-2285	51	37	of	of	ADP
ajbmeb-2285	51	38	financial	financial	ADJ
ajbmeb-2285	51	39	reporting	reporting	NOUN
ajbmeb-2285	51	40	practices	practice	NOUN
ajbmeb-2285	51	41	and	and	CCONJ
ajbmeb-2285	51	42	internal	internal	ADJ
ajbmeb-2285	51	43	control	control	NOUN
ajbmeb-2285	51	44	systems	system	NOUN
ajbmeb-2285	51	45	,	,	PUNCT
ajbmeb-2285	51	46	thus	thus	ADV
ajbmeb-2285	51	47	enhancing	enhance	VERB
ajbmeb-2285	51	48	financial	financial	ADJ
ajbmeb-2285	51	49	transparency	transparency	NOUN
ajbmeb-2285	51	50	and	and	CCONJ
ajbmeb-2285	51	51	accountability	accountability	NOUN
ajbmeb-2285	51	52	.	.	PUNCT
ajbmeb-2285	52	1	conversely	conversely	ADV
ajbmeb-2285	52	2	,	,	PUNCT
ajbmeb-2285	52	3	some	some	DET
ajbmeb-2285	52	4	researchers	researcher	NOUN
ajbmeb-2285	52	5	,	,	PUNCT
ajbmeb-2285	52	6	such	such	ADJ
ajbmeb-2285	52	7	as	as	ADP
ajbmeb-2285	52	8	gholami	gholami	NOUN
ajbmeb-2285	52	9	,	,	PUNCT
ajbmeb-2285	52	10	pouraghajan	pouraghajan	NOUN
ajbmeb-2285	52	11	,	,	PUNCT
ajbmeb-2285	52	12	and	and	CCONJ
ajbmeb-2285	52	13	zarei	zarei	ADV
ajbmeb-2285	52	14	(	(	PUNCT
ajbmeb-2285	52	15	2021	2021	NUM
ajbmeb-2285	52	16	)	)	PUNCT
ajbmeb-2285	52	17	,	,	PUNCT
ajbmeb-2285	52	18	suggest	suggest	VERB
ajbmeb-2285	52	19	that	that	SCONJ
ajbmeb-2285	52	20	smaller	small	ADJ
ajbmeb-2285	52	21	audit	audit	NOUN
ajbmeb-2285	52	22	committees	committee	NOUN
ajbmeb-2285	52	23	may	may	AUX
ajbmeb-2285	52	24	facilitate	facilitate	VERB
ajbmeb-2285	52	25	more	more	ADV
ajbmeb-2285	52	26	efficient	efficient	ADJ
ajbmeb-2285	52	27	communication	communication	NOUN
ajbmeb-2285	52	28	and	and	CCONJ
ajbmeb-2285	52	29	decision	decision	NOUN
ajbmeb-2285	52	30	-	-	PUNCT
ajbmeb-2285	52	31	making	make	VERB
ajbmeb-2285	52	32	processes	process	NOUN
ajbmeb-2285	52	33	,	,	PUNCT
ajbmeb-2285	52	34	leading	lead	VERB
ajbmeb-2285	52	35	to	to	ADP
ajbmeb-2285	52	36	quicker	quick	ADJ
ajbmeb-2285	52	37	responses	response	NOUN
ajbmeb-2285	52	38	to	to	ADP
ajbmeb-2285	52	39	emerging	emerge	VERB
ajbmeb-2285	52	40	issues	issue	NOUN
ajbmeb-2285	52	41	and	and	CCONJ
ajbmeb-2285	52	42	challenges	challenge	NOUN
ajbmeb-2285	52	43	.	.	PUNCT
ajbmeb-2285	53	1	moreover	moreover	ADV
ajbmeb-2285	53	2	,	,	PUNCT
ajbmeb-2285	53	3	the	the	DET
ajbmeb-2285	53	4	composition	composition	NOUN
ajbmeb-2285	53	5	of	of	ADP
ajbmeb-2285	53	6	audit	audit	NOUN
ajbmeb-2285	53	7	committee	committee	NOUN
ajbmeb-2285	53	8	size	size	NOUN
ajbmeb-2285	53	9	,	,	PUNCT
ajbmeb-2285	53	10	including	include	VERB
ajbmeb-2285	53	11	the	the	DET
ajbmeb-2285	53	12	balance	balance	NOUN
ajbmeb-2285	53	13	between	between	ADP
ajbmeb-2285	53	14	executive	executive	NOUN
ajbmeb-2285	53	15	and	and	CCONJ
ajbmeb-2285	53	16	non	non	ADJ
ajbmeb-2285	53	17	-	-	ADJ
ajbmeb-2285	53	18	executive	executive	ADJ
ajbmeb-2285	53	19	members	member	NOUN
ajbmeb-2285	53	20	,	,	PUNCT
ajbmeb-2285	53	21	has	have	AUX
ajbmeb-2285	53	22	been	be	AUX
ajbmeb-2285	53	23	studied	study	VERB
ajbmeb-2285	53	24	by	by	ADP
ajbmeb-2285	53	25	authors	author	NOUN
ajbmeb-2285	53	26	like	like	ADP
ajbmeb-2285	53	27	ntim	ntim	PROPN
ajbmeb-2285	53	28	et	et	PROPN
ajbmeb-2285	53	29	al	al	PROPN
ajbmeb-2285	53	30	.	.	PUNCT
ajbmeb-2285	54	1	(	(	PUNCT
ajbmeb-2285	54	2	2016	2016	NUM
ajbmeb-2285	54	3	)	)	PUNCT
ajbmeb-2285	54	4	,	,	PUNCT
ajbmeb-2285	54	5	who	who	PRON
ajbmeb-2285	54	6	found	find	VERB
ajbmeb-2285	54	7	that	that	SCONJ
ajbmeb-2285	54	8	a	a	DET
ajbmeb-2285	54	9	higher	high	ADJ
ajbmeb-2285	54	10	proportion	proportion	NOUN
ajbmeb-2285	54	11	of	of	ADP
ajbmeb-2285	54	12	independent	independent	ADJ
ajbmeb-2285	54	13	directors	director	NOUN
ajbmeb-2285	54	14	on	on	ADP
ajbmeb-2285	54	15	audit	audit	NOUN
ajbmeb-2285	54	16	committees	committee	NOUN
ajbmeb-2285	54	17	is	be	AUX
ajbmeb-2285	54	18	associated	associate	VERB
ajbmeb-2285	54	19	with	with	ADP
ajbmeb-2285	54	20	improved	improve	VERB
ajbmeb-2285	54	21	financial	financial	ADJ
ajbmeb-2285	54	22	reporting	reporting	NOUN
ajbmeb-2285	54	23	quality	quality	NOUN
ajbmeb-2285	54	24	and	and	CCONJ
ajbmeb-2285	54	25	reduced	reduced	ADJ
ajbmeb-2285	54	26	earnings	earning	NOUN
ajbmeb-2285	54	27	management	management	NOUN
ajbmeb-2285	54	28	practices	practice	NOUN
ajbmeb-2285	54	29	.	.	PUNCT
ajbmeb-2285	55	1	additionally	additionally	ADV
ajbmeb-2285	55	2	,	,	PUNCT
ajbmeb-2285	55	3	the	the	DET
ajbmeb-2285	55	4	industry	industry	NOUN
ajbmeb-2285	55	5	-	-	PUNCT
ajbmeb-2285	55	6	specific	specific	ADJ
ajbmeb-2285	55	7	context	context	NOUN
ajbmeb-2285	55	8	can	can	AUX
ajbmeb-2285	55	9	influence	influence	VERB
ajbmeb-2285	55	10	the	the	DET
ajbmeb-2285	55	11	optimal	optimal	ADJ
ajbmeb-2285	55	12	size	size	NOUN
ajbmeb-2285	55	13	of	of	ADP
ajbmeb-2285	55	14	audit	audit	NOUN
ajbmeb-2285	55	15	committees	committee	NOUN
ajbmeb-2285	55	16	,	,	PUNCT
ajbmeb-2285	55	17	as	as	SCONJ
ajbmeb-2285	55	18	highlighted	highlight	VERB
ajbmeb-2285	55	19	by	by	ADP
ajbmeb-2285	55	20	studies	study	NOUN
ajbmeb-2285	55	21	such	such	ADJ
ajbmeb-2285	55	22	as	as	ADP
ajbmeb-2285	55	23	cheng	cheng	PROPN
ajbmeb-2285	55	24	,	,	PUNCT
ajbmeb-2285	55	25	cheng	cheng	PROPN
ajbmeb-2285	55	26	,	,	PUNCT
ajbmeb-2285	55	27	and	and	CCONJ
ajbmeb-2285	55	28	chen	chen	PROPN
ajbmeb-2285	55	29	(	(	PUNCT
ajbmeb-2285	55	30	2020	2020	NUM
ajbmeb-2285	55	31	)	)	PUNCT
ajbmeb-2285	55	32	,	,	PUNCT
ajbmeb-2285	55	33	who	who	PRON
ajbmeb-2285	55	34	found	find	VERB
ajbmeb-2285	55	35	that	that	SCONJ
ajbmeb-2285	55	36	larger	large	ADJ
ajbmeb-2285	55	37	audit	audit	NOUN
ajbmeb-2285	55	38	committees	committee	NOUN
ajbmeb-2285	55	39	are	be	AUX
ajbmeb-2285	55	40	more	more	ADV
ajbmeb-2285	55	41	prevalent	prevalent	ADJ
ajbmeb-2285	55	42	in	in	ADP
ajbmeb-2285	55	43	industries	industry	NOUN
ajbmeb-2285	55	44	with	with	ADP
ajbmeb-2285	55	45	greater	great	ADJ
ajbmeb-2285	55	46	regulatory	regulatory	ADJ
ajbmeb-2285	55	47	scrutiny	scrutiny	NOUN
ajbmeb-2285	55	48	and	and	CCONJ
ajbmeb-2285	55	49	complexity	complexity	NOUN
ajbmeb-2285	55	50	,	,	PUNCT
ajbmeb-2285	55	51	such	such	ADJ
ajbmeb-2285	55	52	as	as	ADP
ajbmeb-2285	55	53	the	the	DET
ajbmeb-2285	55	54	financial	financial	ADJ
ajbmeb-2285	55	55	services	service	NOUN
ajbmeb-2285	55	56	sector	sector	NOUN
ajbmeb-2285	55	57	.	.	PUNCT
ajbmeb-2285	56	1	in	in	ADP
ajbmeb-2285	56	2	summary	summary	NOUN
ajbmeb-2285	56	3	,	,	PUNCT
ajbmeb-2285	56	4	audit	audit	NOUN
ajbmeb-2285	56	5	committee	committee	NOUN
ajbmeb-2285	56	6	size	size	NOUN
ajbmeb-2285	56	7	plays	play	VERB
ajbmeb-2285	56	8	a	a	DET
ajbmeb-2285	56	9	crucial	crucial	ADJ
ajbmeb-2285	56	10	role	role	NOUN
ajbmeb-2285	56	11	in	in	ADP
ajbmeb-2285	56	12	shaping	shape	VERB
ajbmeb-2285	56	13	governance	governance	NOUN
ajbmeb-2285	56	14	dynamics	dynamic	NOUN
ajbmeb-2285	56	15	within	within	ADP
ajbmeb-2285	56	16	organizations	organization	NOUN
ajbmeb-2285	56	17	,	,	PUNCT
ajbmeb-2285	56	18	with	with	ADP
ajbmeb-2285	56	19	implications	implication	NOUN
ajbmeb-2285	56	20	for	for	ADP
ajbmeb-2285	56	21	financial	financial	ADJ
ajbmeb-2285	56	22	reporting	reporting	NOUN
ajbmeb-2285	56	23	quality	quality	NOUN
ajbmeb-2285	56	24	,	,	PUNCT
ajbmeb-2285	56	25	risk	risk	NOUN
ajbmeb-2285	56	26	management	management	NOUN
ajbmeb-2285	56	27	effectiveness	effectiveness	NOUN
ajbmeb-2285	56	28	,	,	PUNCT
ajbmeb-2285	56	29	and	and	CCONJ
ajbmeb-2285	56	30	overall	overall	ADJ
ajbmeb-2285	56	31	corporate	corporate	ADJ
ajbmeb-2285	56	32	performance	performance	NOUN
ajbmeb-2285	56	33	.	.	PUNCT
ajbmeb-2285	57	1	audit	audit	NOUN
ajbmeb-2285	57	2	committee	committee	NOUN
ajbmeb-2285	57	3	composition	composition	NOUN
ajbmeb-2285	57	4	audit	audit	NOUN
ajbmeb-2285	57	5	committee	committee	NOUN
ajbmeb-2285	57	6	composition	composition	NOUN
ajbmeb-2285	57	7	refers	refer	VERB
ajbmeb-2285	57	8	to	to	ADP
ajbmeb-2285	57	9	the	the	DET
ajbmeb-2285	57	10	makeup	makeup	NOUN
ajbmeb-2285	57	11	of	of	ADP
ajbmeb-2285	57	12	individuals	individual	NOUN
ajbmeb-2285	57	13	serving	serve	VERB
ajbmeb-2285	57	14	on	on	ADP
ajbmeb-2285	57	15	the	the	DET
ajbmeb-2285	57	16	committee	committee	NOUN
ajbmeb-2285	57	17	,	,	PUNCT
ajbmeb-2285	57	18	encompassing	encompass	VERB
ajbmeb-2285	57	19	factors	factor	NOUN
ajbmeb-2285	57	20	such	such	ADJ
ajbmeb-2285	57	21	as	as	ADP
ajbmeb-2285	57	22	their	their	PRON
ajbmeb-2285	57	23	expertise	expertise	NOUN
ajbmeb-2285	57	24	,	,	PUNCT
ajbmeb-2285	57	25	independence	independence	NOUN
ajbmeb-2285	57	26	,	,	PUNCT
ajbmeb-2285	57	27	diversity	diversity	NOUN
ajbmeb-2285	57	28	,	,	PUNCT
ajbmeb-2285	57	29	and	and	CCONJ
ajbmeb-2285	57	30	qualifications	qualification	NOUN
ajbmeb-2285	57	31	,	,	PUNCT
ajbmeb-2285	57	32	all	all	PRON
ajbmeb-2285	57	33	of	of	ADP
ajbmeb-2285	57	34	which	which	PRON
ajbmeb-2285	57	35	play	play	VERB
ajbmeb-2285	57	36	a	a	DET
ajbmeb-2285	57	37	critical	critical	ADJ
ajbmeb-2285	57	38	role	role	NOUN
ajbmeb-2285	57	39	in	in	ADP
ajbmeb-2285	57	40	determining	determine	VERB
ajbmeb-2285	57	41	the	the	DET
ajbmeb-2285	57	42	committee	committee	NOUN
ajbmeb-2285	57	43	's	's	PART
ajbmeb-2285	57	44	effectiveness	effectiveness	NOUN
ajbmeb-2285	57	45	in	in	ADP
ajbmeb-2285	57	46	fulfilling	fulfil	VERB
ajbmeb-2285	57	47	its	its	PRON
ajbmeb-2285	57	48	oversight	oversight	NOUN
ajbmeb-2285	57	49	responsibilities	responsibility	NOUN
ajbmeb-2285	57	50	.	.	PUNCT
ajbmeb-2285	58	1	numerous	numerous	ADJ
ajbmeb-2285	58	2	scholars	scholar	NOUN
ajbmeb-2285	58	3	have	have	AUX
ajbmeb-2285	58	4	explored	explore	VERB
ajbmeb-2285	58	5	the	the	DET
ajbmeb-2285	58	6	impact	impact	NOUN
ajbmeb-2285	58	7	of	of	ADP
ajbmeb-2285	58	8	audit	audit	NOUN
ajbmeb-2285	58	9	committee	committee	NOUN
ajbmeb-2285	58	10	composition	composition	NOUN
ajbmeb-2285	58	11	on	on	ADP
ajbmeb-2285	58	12	american	american	ADJ
ajbmeb-2285	58	13	journal	journal	PROPN
ajbmeb-2285	58	14	of	of	ADP
ajbmeb-2285	58	15	business	business	NOUN
ajbmeb-2285	58	16	management	management	NOUN
ajbmeb-2285	58	17	,	,	PUNCT
ajbmeb-2285	58	18	economics	economic	NOUN
ajbmeb-2285	58	19	and	and	CCONJ
ajbmeb-2285	58	20	banking	banking	NOUN
ajbmeb-2285	58	21	volume	volume	NOUN
ajbmeb-2285	58	22	26	26	NUM
ajbmeb-2285	58	23	july	july	PROPN
ajbmeb-2285	58	24	2024	2024	NUM
ajbmeb-2285	58	25	p	p	NOUN
ajbmeb-2285	58	26	a	a	DET
ajbmeb-2285	58	27	g	g	NOUN
ajbmeb-2285	58	28	e	e	PROPN
ajbmeb-2285	58	29	|	|	ADV
ajbmeb-2285	58	30	27	27	NUM
ajbmeb-2285	58	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	58	32	corporate	corporate	ADJ
ajbmeb-2285	58	33	governance	governance	NOUN
ajbmeb-2285	58	34	outcomes	outcome	NOUN
ajbmeb-2285	58	35	and	and	CCONJ
ajbmeb-2285	58	36	financial	financial	ADJ
ajbmeb-2285	58	37	performance	performance	NOUN
ajbmeb-2285	58	38	.	.	PUNCT
ajbmeb-2285	59	1	for	for	ADP
ajbmeb-2285	59	2	instance	instance	NOUN
ajbmeb-2285	59	3	,	,	PUNCT
ajbmeb-2285	59	4	research	research	NOUN
ajbmeb-2285	59	5	by	by	ADP
ajbmeb-2285	59	6	bedard	bedard	PROPN
ajbmeb-2285	59	7	et	et	PROPN
ajbmeb-2285	59	8	al	al	PROPN
ajbmeb-2285	59	9	.	.	PROPN
ajbmeb-2285	60	1	(	(	PUNCT
ajbmeb-2285	60	2	2019	2019	NUM
ajbmeb-2285	60	3	)	)	PUNCT
ajbmeb-2285	60	4	emphasizes	emphasize	VERB
ajbmeb-2285	60	5	the	the	DET
ajbmeb-2285	60	6	importance	importance	NOUN
ajbmeb-2285	60	7	of	of	ADP
ajbmeb-2285	60	8	audit	audit	NOUN
ajbmeb-2285	60	9	committee	committee	NOUN
ajbmeb-2285	60	10	independence	independence	NOUN
ajbmeb-2285	60	11	,	,	PUNCT
ajbmeb-2285	60	12	suggesting	suggest	VERB
ajbmeb-2285	60	13	that	that	SCONJ
ajbmeb-2285	60	14	a	a	DET
ajbmeb-2285	60	15	majority	majority	NOUN
ajbmeb-2285	60	16	of	of	ADP
ajbmeb-2285	60	17	independent	independent	ADJ
ajbmeb-2285	60	18	members	member	NOUN
ajbmeb-2285	60	19	can	can	AUX
ajbmeb-2285	60	20	enhance	enhance	VERB
ajbmeb-2285	60	21	the	the	DET
ajbmeb-2285	60	22	committee	committee	NOUN
ajbmeb-2285	60	23	's	's	PART
ajbmeb-2285	60	24	objectivity	objectivity	NOUN
ajbmeb-2285	60	25	and	and	CCONJ
ajbmeb-2285	60	26	effectiveness	effectiveness	NOUN
ajbmeb-2285	60	27	in	in	ADP
ajbmeb-2285	60	28	overseeing	oversee	VERB
ajbmeb-2285	60	29	financial	financial	ADJ
ajbmeb-2285	60	30	reporting	reporting	NOUN
ajbmeb-2285	60	31	practices	practice	NOUN
ajbmeb-2285	60	32	and	and	CCONJ
ajbmeb-2285	60	33	internal	internal	ADJ
ajbmeb-2285	60	34	controls	control	NOUN
ajbmeb-2285	60	35	.	.	PUNCT
ajbmeb-2285	61	1	similarly	similarly	ADV
ajbmeb-2285	61	2	,	,	PUNCT
ajbmeb-2285	61	3	the	the	DET
ajbmeb-2285	61	4	expertise	expertise	NOUN
ajbmeb-2285	61	5	of	of	ADP
ajbmeb-2285	61	6	audit	audit	NOUN
ajbmeb-2285	61	7	committee	committee	NOUN
ajbmeb-2285	61	8	members	member	NOUN
ajbmeb-2285	61	9	,	,	PUNCT
ajbmeb-2285	61	10	particularly	particularly	ADV
ajbmeb-2285	61	11	in	in	ADP
ajbmeb-2285	61	12	accounting	accounting	NOUN
ajbmeb-2285	61	13	and	and	CCONJ
ajbmeb-2285	61	14	finance	finance	NOUN
ajbmeb-2285	61	15	,	,	PUNCT
ajbmeb-2285	61	16	has	have	AUX
ajbmeb-2285	61	17	been	be	AUX
ajbmeb-2285	61	18	highlighted	highlight	VERB
ajbmeb-2285	61	19	by	by	ADP
ajbmeb-2285	61	20	authors	author	NOUN
ajbmeb-2285	61	21	like	like	ADP
ajbmeb-2285	61	22	bédard	bédard	NOUN
ajbmeb-2285	61	23	and	and	CCONJ
ajbmeb-2285	61	24	gendron	gendron	NOUN
ajbmeb-2285	61	25	(	(	PUNCT
ajbmeb-2285	61	26	2010	2010	NUM
ajbmeb-2285	61	27	)	)	PUNCT
ajbmeb-2285	61	28	,	,	PUNCT
ajbmeb-2285	61	29	who	who	PRON
ajbmeb-2285	61	30	argue	argue	VERB
ajbmeb-2285	61	31	that	that	SCONJ
ajbmeb-2285	61	32	such	such	ADJ
ajbmeb-2285	61	33	expertise	expertise	NOUN
ajbmeb-2285	61	34	enables	enable	VERB
ajbmeb-2285	61	35	committee	committee	NOUN
ajbmeb-2285	61	36	members	member	NOUN
ajbmeb-2285	61	37	to	to	PART
ajbmeb-2285	61	38	better	well	ADV
ajbmeb-2285	61	39	understand	understand	VERB
ajbmeb-2285	61	40	complex	complex	ADJ
ajbmeb-2285	61	41	financial	financial	ADJ
ajbmeb-2285	61	42	issues	issue	NOUN
ajbmeb-2285	61	43	,	,	PUNCT
ajbmeb-2285	61	44	ask	ask	VERB
ajbmeb-2285	61	45	relevant	relevant	ADJ
ajbmeb-2285	61	46	questions	question	NOUN
ajbmeb-2285	61	47	,	,	PUNCT
ajbmeb-2285	61	48	and	and	CCONJ
ajbmeb-2285	61	49	provide	provide	VERB
ajbmeb-2285	61	50	informed	informed	ADJ
ajbmeb-2285	61	51	guidance	guidance	NOUN
ajbmeb-2285	61	52	to	to	ADP
ajbmeb-2285	61	53	management	management	NOUN
ajbmeb-2285	61	54	.	.	PUNCT
ajbmeb-2285	62	1	moreover	moreover	ADV
ajbmeb-2285	62	2	,	,	PUNCT
ajbmeb-2285	62	3	the	the	DET
ajbmeb-2285	62	4	diversity	diversity	NOUN
ajbmeb-2285	62	5	of	of	ADP
ajbmeb-2285	62	6	audit	audit	NOUN
ajbmeb-2285	62	7	committee	committee	NOUN
ajbmeb-2285	62	8	composition	composition	NOUN
ajbmeb-2285	62	9	,	,	PUNCT
ajbmeb-2285	62	10	including	include	VERB
ajbmeb-2285	62	11	factors	factor	NOUN
ajbmeb-2285	62	12	such	such	ADJ
ajbmeb-2285	62	13	as	as	ADP
ajbmeb-2285	62	14	gender	gender	NOUN
ajbmeb-2285	62	15	and	and	CCONJ
ajbmeb-2285	62	16	professional	professional	ADJ
ajbmeb-2285	62	17	backgrounds	background	NOUN
ajbmeb-2285	62	18	,	,	PUNCT
ajbmeb-2285	62	19	has	have	AUX
ajbmeb-2285	62	20	gained	gain	VERB
ajbmeb-2285	62	21	attention	attention	NOUN
ajbmeb-2285	62	22	from	from	ADP
ajbmeb-2285	62	23	scholars	scholar	NOUN
ajbmeb-2285	62	24	such	such	ADJ
ajbmeb-2285	62	25	as	as	ADP
ajbmeb-2285	62	26	ebrahim	ebrahim	PROPN
ajbmeb-2285	62	27	and	and	CCONJ
ajbmeb-2285	62	28	mathews	mathews	PROPN
ajbmeb-2285	62	29	(	(	PUNCT
ajbmeb-2285	62	30	2018	2018	NUM
ajbmeb-2285	62	31	)	)	PUNCT
ajbmeb-2285	62	32	,	,	PUNCT
ajbmeb-2285	62	33	who	who	PRON
ajbmeb-2285	62	34	suggest	suggest	VERB
ajbmeb-2285	62	35	that	that	SCONJ
ajbmeb-2285	62	36	diverse	diverse	ADJ
ajbmeb-2285	62	37	perspectives	perspective	NOUN
ajbmeb-2285	62	38	can	can	AUX
ajbmeb-2285	62	39	lead	lead	VERB
ajbmeb-2285	62	40	to	to	ADP
ajbmeb-2285	62	41	more	more	ADV
ajbmeb-2285	62	42	robust	robust	ADJ
ajbmeb-2285	62	43	discussions	discussion	NOUN
ajbmeb-2285	62	44	and	and	CCONJ
ajbmeb-2285	62	45	decision	decision	NOUN
ajbmeb-2285	62	46	-	-	PUNCT
ajbmeb-2285	62	47	making	make	VERB
ajbmeb-2285	62	48	processes	process	NOUN
ajbmeb-2285	62	49	,	,	PUNCT
ajbmeb-2285	62	50	ultimately	ultimately	ADV
ajbmeb-2285	62	51	enhancing	enhance	VERB
ajbmeb-2285	62	52	the	the	DET
ajbmeb-2285	62	53	quality	quality	NOUN
ajbmeb-2285	62	54	of	of	ADP
ajbmeb-2285	62	55	governance	governance	NOUN
ajbmeb-2285	62	56	outcomes	outcome	NOUN
ajbmeb-2285	62	57	.	.	PUNCT
ajbmeb-2285	63	1	additionally	additionally	ADV
ajbmeb-2285	63	2	,	,	PUNCT
ajbmeb-2285	63	3	the	the	DET
ajbmeb-2285	63	4	qualifications	qualification	NOUN
ajbmeb-2285	63	5	and	and	CCONJ
ajbmeb-2285	63	6	experience	experience	NOUN
ajbmeb-2285	63	7	of	of	ADP
ajbmeb-2285	63	8	audit	audit	NOUN
ajbmeb-2285	63	9	committee	committee	NOUN
ajbmeb-2285	63	10	members	member	NOUN
ajbmeb-2285	63	11	,	,	PUNCT
ajbmeb-2285	63	12	particularly	particularly	ADV
ajbmeb-2285	63	13	in	in	ADP
ajbmeb-2285	63	14	relation	relation	NOUN
ajbmeb-2285	63	15	to	to	ADP
ajbmeb-2285	63	16	regulatory	regulatory	ADJ
ajbmeb-2285	63	17	requirements	requirement	NOUN
ajbmeb-2285	63	18	and	and	CCONJ
ajbmeb-2285	63	19	industry	industry	NOUN
ajbmeb-2285	63	20	-	-	PUNCT
ajbmeb-2285	63	21	specific	specific	ADJ
ajbmeb-2285	63	22	knowledge	knowledge	NOUN
ajbmeb-2285	63	23	,	,	PUNCT
ajbmeb-2285	63	24	have	have	AUX
ajbmeb-2285	63	25	been	be	AUX
ajbmeb-2285	63	26	studied	study	VERB
ajbmeb-2285	63	27	by	by	ADP
ajbmeb-2285	63	28	researchers	researcher	NOUN
ajbmeb-2285	63	29	like	like	ADP
ajbmeb-2285	63	30	kwon	kwon	PROPN
ajbmeb-2285	63	31	,	,	PUNCT
ajbmeb-2285	63	32	simunic	simunic	ADJ
ajbmeb-2285	63	33	,	,	PUNCT
ajbmeb-2285	63	34	and	and	CCONJ
ajbmeb-2285	63	35	stein	stein	PROPN
ajbmeb-2285	63	36	(	(	PUNCT
ajbmeb-2285	63	37	2016	2016	NUM
ajbmeb-2285	63	38	)	)	PUNCT
ajbmeb-2285	63	39	,	,	PUNCT
ajbmeb-2285	63	40	who	who	PRON
ajbmeb-2285	63	41	found	find	VERB
ajbmeb-2285	63	42	that	that	SCONJ
ajbmeb-2285	63	43	committees	committee	NOUN
ajbmeb-2285	63	44	with	with	ADP
ajbmeb-2285	63	45	members	member	NOUN
ajbmeb-2285	63	46	possessing	possess	VERB
ajbmeb-2285	63	47	relevant	relevant	ADJ
ajbmeb-2285	63	48	qualifications	qualification	NOUN
ajbmeb-2285	63	49	are	be	AUX
ajbmeb-2285	63	50	associated	associate	VERB
ajbmeb-2285	63	51	with	with	ADP
ajbmeb-2285	63	52	improved	improve	VERB
ajbmeb-2285	63	53	financial	financial	ADJ
ajbmeb-2285	63	54	reporting	reporting	NOUN
ajbmeb-2285	63	55	quality	quality	NOUN
ajbmeb-2285	63	56	and	and	CCONJ
ajbmeb-2285	63	57	reduced	reduced	ADJ
ajbmeb-2285	63	58	likelihood	likelihood	NOUN
ajbmeb-2285	63	59	of	of	ADP
ajbmeb-2285	63	60	financial	financial	ADJ
ajbmeb-2285	63	61	misconduct	misconduct	NOUN
ajbmeb-2285	63	62	.	.	PUNCT
ajbmeb-2285	64	1	in	in	ADP
ajbmeb-2285	64	2	summary	summary	NOUN
ajbmeb-2285	64	3	,	,	PUNCT
ajbmeb-2285	64	4	audit	audit	NOUN
ajbmeb-2285	64	5	committee	committee	NOUN
ajbmeb-2285	64	6	composition	composition	NOUN
ajbmeb-2285	64	7	plays	play	VERB
ajbmeb-2285	64	8	a	a	DET
ajbmeb-2285	64	9	pivotal	pivotal	ADJ
ajbmeb-2285	64	10	role	role	NOUN
ajbmeb-2285	64	11	in	in	ADP
ajbmeb-2285	64	12	shaping	shape	VERB
ajbmeb-2285	64	13	governance	governance	NOUN
ajbmeb-2285	64	14	dynamics	dynamic	NOUN
ajbmeb-2285	64	15	within	within	ADP
ajbmeb-2285	64	16	organizations	organization	NOUN
ajbmeb-2285	64	17	,	,	PUNCT
ajbmeb-2285	64	18	with	with	ADP
ajbmeb-2285	64	19	implications	implication	NOUN
ajbmeb-2285	64	20	for	for	ADP
ajbmeb-2285	64	21	financial	financial	ADJ
ajbmeb-2285	64	22	reporting	reporting	NOUN
ajbmeb-2285	64	23	integrity	integrity	NOUN
ajbmeb-2285	64	24	,	,	PUNCT
ajbmeb-2285	64	25	risk	risk	NOUN
ajbmeb-2285	64	26	management	management	NOUN
ajbmeb-2285	64	27	effectiveness	effectiveness	NOUN
ajbmeb-2285	64	28	,	,	PUNCT
ajbmeb-2285	64	29	and	and	CCONJ
ajbmeb-2285	64	30	overall	overall	ADJ
ajbmeb-2285	64	31	corporate	corporate	ADJ
ajbmeb-2285	64	32	performance	performance	NOUN
ajbmeb-2285	64	33	.	.	PUNCT
ajbmeb-2285	65	1	audit	audit	NOUN
ajbmeb-2285	65	2	committee	committee	NOUN
ajbmeb-2285	65	3	meetings	meeting	NOUN
ajbmeb-2285	65	4	audit	audit	PROPN
ajbmeb-2285	65	5	committee	committee	NOUN
ajbmeb-2285	65	6	meetings	meeting	NOUN
ajbmeb-2285	65	7	represent	represent	VERB
ajbmeb-2285	65	8	structured	structured	ADJ
ajbmeb-2285	65	9	gatherings	gathering	NOUN
ajbmeb-2285	65	10	where	where	SCONJ
ajbmeb-2285	65	11	committee	committee	NOUN
ajbmeb-2285	65	12	members	member	NOUN
ajbmeb-2285	65	13	convene	convene	VERB
ajbmeb-2285	65	14	to	to	PART
ajbmeb-2285	65	15	discuss	discuss	VERB
ajbmeb-2285	65	16	and	and	CCONJ
ajbmeb-2285	65	17	address	address	VERB
ajbmeb-2285	65	18	matters	matter	NOUN
ajbmeb-2285	65	19	related	relate	VERB
ajbmeb-2285	65	20	to	to	ADP
ajbmeb-2285	65	21	financial	financial	ADJ
ajbmeb-2285	65	22	reporting	reporting	NOUN
ajbmeb-2285	65	23	,	,	PUNCT
ajbmeb-2285	65	24	internal	internal	ADJ
ajbmeb-2285	65	25	controls	control	NOUN
ajbmeb-2285	65	26	,	,	PUNCT
ajbmeb-2285	65	27	risk	risk	NOUN
ajbmeb-2285	65	28	management	management	NOUN
ajbmeb-2285	65	29	,	,	PUNCT
ajbmeb-2285	65	30	and	and	CCONJ
ajbmeb-2285	65	31	compliance	compliance	NOUN
ajbmeb-2285	65	32	within	within	ADP
ajbmeb-2285	65	33	an	an	DET
ajbmeb-2285	65	34	organization	organization	NOUN
ajbmeb-2285	65	35	,	,	PUNCT
ajbmeb-2285	65	36	thereby	thereby	ADV
ajbmeb-2285	65	37	fulfilling	fulfil	VERB
ajbmeb-2285	65	38	their	their	PRON
ajbmeb-2285	65	39	oversight	oversight	NOUN
ajbmeb-2285	65	40	responsibilities	responsibility	NOUN
ajbmeb-2285	65	41	.	.	PUNCT
ajbmeb-2285	66	1	these	these	DET
ajbmeb-2285	66	2	meetings	meeting	NOUN
ajbmeb-2285	66	3	serve	serve	VERB
ajbmeb-2285	66	4	as	as	ADP
ajbmeb-2285	66	5	a	a	DET
ajbmeb-2285	66	6	fundamental	fundamental	ADJ
ajbmeb-2285	66	7	mechanism	mechanism	NOUN
ajbmeb-2285	66	8	for	for	ADP
ajbmeb-2285	66	9	facilitating	facilitate	VERB
ajbmeb-2285	66	10	communication	communication	NOUN
ajbmeb-2285	66	11	,	,	PUNCT
ajbmeb-2285	66	12	decision	decision	NOUN
ajbmeb-2285	66	13	-	-	PUNCT
ajbmeb-2285	66	14	making	making	NOUN
ajbmeb-2285	66	15	,	,	PUNCT
ajbmeb-2285	66	16	and	and	CCONJ
ajbmeb-2285	66	17	accountability	accountability	NOUN
ajbmeb-2285	66	18	among	among	ADP
ajbmeb-2285	66	19	committee	committee	NOUN
ajbmeb-2285	66	20	members	member	NOUN
ajbmeb-2285	66	21	,	,	PUNCT
ajbmeb-2285	66	22	management	management	NOUN
ajbmeb-2285	66	23	,	,	PUNCT
ajbmeb-2285	66	24	external	external	ADJ
ajbmeb-2285	66	25	auditors	auditor	NOUN
ajbmeb-2285	66	26	,	,	PUNCT
ajbmeb-2285	66	27	and	and	CCONJ
ajbmeb-2285	66	28	other	other	ADJ
ajbmeb-2285	66	29	stakeholders	stakeholder	NOUN
ajbmeb-2285	66	30	.	.	PUNCT
ajbmeb-2285	67	1	various	various	ADJ
ajbmeb-2285	67	2	scholars	scholar	NOUN
ajbmeb-2285	67	3	have	have	AUX
ajbmeb-2285	67	4	examined	examine	VERB
ajbmeb-2285	67	5	the	the	DET
ajbmeb-2285	67	6	significance	significance	NOUN
ajbmeb-2285	67	7	of	of	ADP
ajbmeb-2285	67	8	audit	audit	NOUN
ajbmeb-2285	67	9	committee	committee	NOUN
ajbmeb-2285	67	10	meetings	meeting	NOUN
ajbmeb-2285	67	11	in	in	ADP
ajbmeb-2285	67	12	corporate	corporate	ADJ
ajbmeb-2285	67	13	governance	governance	NOUN
ajbmeb-2285	67	14	and	and	CCONJ
ajbmeb-2285	67	15	its	its	PRON
ajbmeb-2285	67	16	impact	impact	NOUN
ajbmeb-2285	67	17	on	on	ADP
ajbmeb-2285	67	18	financial	financial	ADJ
ajbmeb-2285	67	19	performance	performance	NOUN
ajbmeb-2285	67	20	.	.	PUNCT
ajbmeb-2285	68	1	for	for	ADP
ajbmeb-2285	68	2	instance	instance	NOUN
ajbmeb-2285	68	3	,	,	PUNCT
ajbmeb-2285	68	4	research	research	NOUN
ajbmeb-2285	68	5	by	by	ADP
ajbmeb-2285	68	6	fatima	fatima	PROPN
ajbmeb-2285	68	7	and	and	CCONJ
ajbmeb-2285	68	8	ghazali	ghazali	PROPN
ajbmeb-2285	68	9	(	(	PUNCT
ajbmeb-2285	68	10	2020	2020	NUM
ajbmeb-2285	68	11	)	)	PUNCT
ajbmeb-2285	68	12	emphasizes	emphasize	VERB
ajbmeb-2285	68	13	that	that	SCONJ
ajbmeb-2285	68	14	regular	regular	ADJ
ajbmeb-2285	68	15	and	and	CCONJ
ajbmeb-2285	68	16	well	well	ADV
ajbmeb-2285	68	17	-	-	PUNCT
ajbmeb-2285	68	18	documented	document	VERB
ajbmeb-2285	68	19	audit	audit	NOUN
ajbmeb-2285	68	20	committee	committee	NOUN
ajbmeb-2285	68	21	meetings	meeting	NOUN
ajbmeb-2285	68	22	are	be	AUX
ajbmeb-2285	68	23	associated	associate	VERB
ajbmeb-2285	68	24	with	with	ADP
ajbmeb-2285	68	25	improved	improve	VERB
ajbmeb-2285	68	26	financial	financial	ADJ
ajbmeb-2285	68	27	reporting	reporting	NOUN
ajbmeb-2285	68	28	quality	quality	NOUN
ajbmeb-2285	68	29	,	,	PUNCT
ajbmeb-2285	68	30	which	which	PRON
ajbmeb-2285	68	31	in	in	ADP
ajbmeb-2285	68	32	turn	turn	NOUN
ajbmeb-2285	68	33	enhances	enhance	VERB
ajbmeb-2285	68	34	investor	investor	NOUN
ajbmeb-2285	68	35	confidence	confidence	NOUN
ajbmeb-2285	68	36	and	and	CCONJ
ajbmeb-2285	68	37	positively	positively	ADV
ajbmeb-2285	68	38	influences	influence	VERB
ajbmeb-2285	68	39	financial	financial	ADJ
ajbmeb-2285	68	40	performance	performance	NOUN
ajbmeb-2285	68	41	metrics	metric	NOUN
ajbmeb-2285	68	42	such	such	ADJ
ajbmeb-2285	68	43	as	as	ADP
ajbmeb-2285	68	44	earnings	earning	NOUN
ajbmeb-2285	68	45	per	per	ADP
ajbmeb-2285	68	46	share	share	NOUN
ajbmeb-2285	68	47	and	and	CCONJ
ajbmeb-2285	68	48	return	return	VERB
ajbmeb-2285	68	49	on	on	ADP
ajbmeb-2285	68	50	assets	asset	NOUN
ajbmeb-2285	68	51	.	.	PUNCT
ajbmeb-2285	69	1	similarly	similarly	ADV
ajbmeb-2285	69	2	,	,	PUNCT
ajbmeb-2285	69	3	the	the	DET
ajbmeb-2285	69	4	effectiveness	effectiveness	NOUN
ajbmeb-2285	69	5	of	of	ADP
ajbmeb-2285	69	6	audit	audit	NOUN
ajbmeb-2285	69	7	committee	committee	NOUN
ajbmeb-2285	69	8	meetings	meeting	NOUN
ajbmeb-2285	69	9	in	in	ADP
ajbmeb-2285	69	10	addressing	address	VERB
ajbmeb-2285	69	11	emerging	emerge	VERB
ajbmeb-2285	69	12	risks	risk	NOUN
ajbmeb-2285	69	13	and	and	CCONJ
ajbmeb-2285	69	14	challenges	challenge	NOUN
ajbmeb-2285	69	15	has	have	AUX
ajbmeb-2285	69	16	been	be	AUX
ajbmeb-2285	69	17	studied	study	VERB
ajbmeb-2285	69	18	by	by	ADP
ajbmeb-2285	69	19	authors	author	NOUN
ajbmeb-2285	69	20	such	such	ADJ
ajbmeb-2285	69	21	as	as	ADP
ajbmeb-2285	69	22	amran	amran	PROPN
ajbmeb-2285	69	23	et	et	PROPN
ajbmeb-2285	69	24	al	al	PROPN
ajbmeb-2285	69	25	.	.	PROPN
ajbmeb-2285	70	1	(	(	PUNCT
ajbmeb-2285	70	2	2019	2019	NUM
ajbmeb-2285	70	3	)	)	PUNCT
ajbmeb-2285	70	4	,	,	PUNCT
ajbmeb-2285	70	5	who	who	PRON
ajbmeb-2285	70	6	found	find	VERB
ajbmeb-2285	70	7	that	that	DET
ajbmeb-2285	70	8	proactive	proactive	ADJ
ajbmeb-2285	70	9	engagement	engagement	NOUN
ajbmeb-2285	70	10	and	and	CCONJ
ajbmeb-2285	70	11	thorough	thorough	ADJ
ajbmeb-2285	70	12	discussions	discussion	NOUN
ajbmeb-2285	70	13	during	during	ADP
ajbmeb-2285	70	14	meetings	meeting	NOUN
ajbmeb-2285	70	15	are	be	AUX
ajbmeb-2285	70	16	positively	positively	ADV
ajbmeb-2285	70	17	correlated	correlate	VERB
ajbmeb-2285	70	18	with	with	ADP
ajbmeb-2285	70	19	firms	firm	NOUN
ajbmeb-2285	70	20	'	'	PART
ajbmeb-2285	70	21	financial	financial	ADJ
ajbmeb-2285	70	22	performance	performance	NOUN
ajbmeb-2285	70	23	,	,	PUNCT
ajbmeb-2285	70	24	as	as	SCONJ
ajbmeb-2285	70	25	they	they	PRON
ajbmeb-2285	70	26	help	help	AUX
ajbmeb-2285	70	27	mitigate	mitigate	VERB
ajbmeb-2285	70	28	risks	risk	NOUN
ajbmeb-2285	70	29	and	and	CCONJ
ajbmeb-2285	70	30	capitalize	capitalize	VERB
ajbmeb-2285	70	31	on	on	ADP
ajbmeb-2285	70	32	opportunities	opportunity	NOUN
ajbmeb-2285	70	33	.	.	PUNCT
ajbmeb-2285	71	1	moreover	moreover	ADV
ajbmeb-2285	71	2	,	,	PUNCT
ajbmeb-2285	71	3	the	the	DET
ajbmeb-2285	71	4	agenda	agenda	NOUN
ajbmeb-2285	71	5	setting	set	VERB
ajbmeb-2285	71	6	and	and	CCONJ
ajbmeb-2285	71	7	decisionmaking	decisionmake	VERB
ajbmeb-2285	71	8	processes	process	NOUN
ajbmeb-2285	71	9	during	during	ADP
ajbmeb-2285	71	10	audit	audit	NOUN
ajbmeb-2285	71	11	committee	committee	NOUN
ajbmeb-2285	71	12	meetings	meeting	NOUN
ajbmeb-2285	71	13	have	have	AUX
ajbmeb-2285	71	14	gained	gain	VERB
ajbmeb-2285	71	15	attention	attention	NOUN
ajbmeb-2285	71	16	from	from	ADP
ajbmeb-2285	71	17	researchers	researcher	NOUN
ajbmeb-2285	71	18	like	like	ADP
ajbmeb-2285	71	19	suriani	suriani	PROPN
ajbmeb-2285	71	20	et	et	PROPN
ajbmeb-2285	71	21	al	al	PROPN
ajbmeb-2285	71	22	.	.	PROPN
ajbmeb-2285	72	1	(	(	PUNCT
ajbmeb-2285	72	2	2021	2021	NUM
ajbmeb-2285	72	3	)	)	PUNCT
ajbmeb-2285	72	4	,	,	PUNCT
ajbmeb-2285	72	5	who	who	PRON
ajbmeb-2285	72	6	suggested	suggest	VERB
ajbmeb-2285	72	7	that	that	SCONJ
ajbmeb-2285	72	8	committees	committee	NOUN
ajbmeb-2285	72	9	with	with	ADP
ajbmeb-2285	72	10	clear	clear	ADJ
ajbmeb-2285	72	11	agendas	agenda	NOUN
ajbmeb-2285	72	12	focused	focus	VERB
ajbmeb-2285	72	13	on	on	ADP
ajbmeb-2285	72	14	strategic	strategic	ADJ
ajbmeb-2285	72	15	issues	issue	NOUN
ajbmeb-2285	72	16	are	be	AUX
ajbmeb-2285	72	17	more	more	ADV
ajbmeb-2285	72	18	likely	likely	ADJ
ajbmeb-2285	72	19	to	to	PART
ajbmeb-2285	72	20	contribute	contribute	VERB
ajbmeb-2285	72	21	to	to	ADP
ajbmeb-2285	72	22	enhanced	enhanced	ADJ
ajbmeb-2285	72	23	financial	financial	ADJ
ajbmeb-2285	72	24	performance	performance	NOUN
ajbmeb-2285	72	25	by	by	ADP
ajbmeb-2285	72	26	aligning	align	VERB
ajbmeb-2285	72	27	governance	governance	NOUN
ajbmeb-2285	72	28	efforts	effort	NOUN
ajbmeb-2285	72	29	with	with	ADP
ajbmeb-2285	72	30	organizational	organizational	ADJ
ajbmeb-2285	72	31	objectives	objective	NOUN
ajbmeb-2285	72	32	.	.	PUNCT
ajbmeb-2285	73	1	additionally	additionally	ADV
ajbmeb-2285	73	2	,	,	PUNCT
ajbmeb-2285	73	3	the	the	DET
ajbmeb-2285	73	4	composition	composition	NOUN
ajbmeb-2285	73	5	and	and	CCONJ
ajbmeb-2285	73	6	dynamics	dynamic	NOUN
ajbmeb-2285	73	7	of	of	ADP
ajbmeb-2285	73	8	audit	audit	NOUN
ajbmeb-2285	73	9	committee	committee	NOUN
ajbmeb-2285	73	10	meetings	meeting	NOUN
ajbmeb-2285	73	11	,	,	PUNCT
ajbmeb-2285	73	12	including	include	VERB
ajbmeb-2285	73	13	factors	factor	NOUN
ajbmeb-2285	73	14	such	such	ADJ
ajbmeb-2285	73	15	as	as	ADP
ajbmeb-2285	73	16	attendance	attendance	NOUN
ajbmeb-2285	73	17	,	,	PUNCT
ajbmeb-2285	73	18	participation	participation	NOUN
ajbmeb-2285	73	19	,	,	PUNCT
ajbmeb-2285	73	20	and	and	CCONJ
ajbmeb-2285	73	21	follow	follow	VERB
ajbmeb-2285	73	22	-	-	PUNCT
ajbmeb-2285	73	23	up	up	ADP
ajbmeb-2285	73	24	actions	action	NOUN
ajbmeb-2285	73	25	,	,	PUNCT
ajbmeb-2285	73	26	have	have	AUX
ajbmeb-2285	73	27	been	be	AUX
ajbmeb-2285	73	28	explored	explore	VERB
ajbmeb-2285	73	29	by	by	ADP
ajbmeb-2285	73	30	scholars	scholar	NOUN
ajbmeb-2285	73	31	such	such	ADJ
ajbmeb-2285	73	32	as	as	ADP
ajbmeb-2285	73	33	abor	abor	NOUN
ajbmeb-2285	73	34	and	and	CCONJ
ajbmeb-2285	73	35	dadjee	dadjee	ADJ
ajbmeb-2285	73	36	(	(	PUNCT
ajbmeb-2285	73	37	2020	2020	NUM
ajbmeb-2285	73	38	)	)	PUNCT
ajbmeb-2285	73	39	,	,	PUNCT
ajbmeb-2285	73	40	who	who	PRON
ajbmeb-2285	73	41	argue	argue	VERB
ajbmeb-2285	73	42	that	that	SCONJ
ajbmeb-2285	73	43	active	active	ADJ
ajbmeb-2285	73	44	involvement	involvement	NOUN
ajbmeb-2285	73	45	and	and	CCONJ
ajbmeb-2285	73	46	monitoring	monitoring	NOUN
ajbmeb-2285	73	47	of	of	ADP
ajbmeb-2285	73	48	meeting	meet	VERB
ajbmeb-2285	73	49	outcomes	outcome	NOUN
ajbmeb-2285	73	50	are	be	AUX
ajbmeb-2285	73	51	essential	essential	ADJ
ajbmeb-2285	73	52	for	for	ADP
ajbmeb-2285	73	53	translating	translate	VERB
ajbmeb-2285	73	54	governance	governance	NOUN
ajbmeb-2285	73	55	activities	activity	NOUN
ajbmeb-2285	73	56	into	into	ADP
ajbmeb-2285	73	57	tangible	tangible	ADJ
ajbmeb-2285	73	58	improvements	improvement	NOUN
ajbmeb-2285	73	59	in	in	ADP
ajbmeb-2285	73	60	financial	financial	ADJ
ajbmeb-2285	73	61	performance	performance	NOUN
ajbmeb-2285	73	62	.	.	PUNCT
ajbmeb-2285	74	1	in	in	ADP
ajbmeb-2285	74	2	summary	summary	NOUN
ajbmeb-2285	74	3	,	,	PUNCT
ajbmeb-2285	74	4	audit	audit	NOUN
ajbmeb-2285	74	5	committee	committee	NOUN
ajbmeb-2285	74	6	meetings	meeting	NOUN
ajbmeb-2285	74	7	play	play	VERB
ajbmeb-2285	74	8	a	a	DET
ajbmeb-2285	74	9	crucial	crucial	ADJ
ajbmeb-2285	74	10	role	role	NOUN
ajbmeb-2285	74	11	in	in	ADP
ajbmeb-2285	74	12	shaping	shape	VERB
ajbmeb-2285	74	13	governance	governance	NOUN
ajbmeb-2285	74	14	practices	practice	NOUN
ajbmeb-2285	74	15	and	and	CCONJ
ajbmeb-2285	74	16	have	have	VERB
ajbmeb-2285	74	17	significant	significant	ADJ
ajbmeb-2285	74	18	implications	implication	NOUN
ajbmeb-2285	74	19	for	for	ADP
ajbmeb-2285	74	20	financial	financial	ADJ
ajbmeb-2285	74	21	performance	performance	NOUN
ajbmeb-2285	74	22	outcomes	outcome	NOUN
ajbmeb-2285	74	23	,	,	PUNCT
ajbmeb-2285	74	24	american	american	ADJ
ajbmeb-2285	74	25	journal	journal	PROPN
ajbmeb-2285	74	26	of	of	ADP
ajbmeb-2285	74	27	business	business	NOUN
ajbmeb-2285	74	28	management	management	NOUN
ajbmeb-2285	74	29	,	,	PUNCT
ajbmeb-2285	74	30	economics	economic	NOUN
ajbmeb-2285	74	31	and	and	CCONJ
ajbmeb-2285	74	32	banking	banking	NOUN
ajbmeb-2285	74	33	volume	volume	NOUN
ajbmeb-2285	74	34	26	26	NUM
ajbmeb-2285	74	35	july	july	PROPN
ajbmeb-2285	74	36	2024	2024	NUM
ajbmeb-2285	74	37	p	p	NOUN
ajbmeb-2285	74	38	a	a	DET
ajbmeb-2285	74	39	g	g	NOUN
ajbmeb-2285	74	40	e	e	PROPN
ajbmeb-2285	74	41	|	|	NOUN
ajbmeb-2285	74	42	28	28	NUM
ajbmeb-2285	74	43	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	74	44	highlighting	highlight	VERB
ajbmeb-2285	74	45	the	the	DET
ajbmeb-2285	74	46	importance	importance	NOUN
ajbmeb-2285	74	47	of	of	ADP
ajbmeb-2285	74	48	effective	effective	ADJ
ajbmeb-2285	74	49	oversight	oversight	NOUN
ajbmeb-2285	74	50	and	and	CCONJ
ajbmeb-2285	74	51	communication	communication	NOUN
ajbmeb-2285	74	52	in	in	ADP
ajbmeb-2285	74	53	achieving	achieve	VERB
ajbmeb-2285	74	54	organizational	organizational	ADJ
ajbmeb-2285	74	55	objectives	objective	NOUN
ajbmeb-2285	74	56	.	.	PUNCT
ajbmeb-2285	75	1	financial	financial	ADJ
ajbmeb-2285	75	2	performance	performance	NOUN
ajbmeb-2285	75	3	financial	financial	ADJ
ajbmeb-2285	75	4	performance	performance	NOUN
ajbmeb-2285	75	5	of	of	ADP
ajbmeb-2285	75	6	insurance	insurance	NOUN
ajbmeb-2285	75	7	companies	company	NOUN
ajbmeb-2285	75	8	refers	refer	VERB
ajbmeb-2285	75	9	to	to	ADP
ajbmeb-2285	75	10	the	the	DET
ajbmeb-2285	75	11	assessment	assessment	NOUN
ajbmeb-2285	75	12	of	of	ADP
ajbmeb-2285	75	13	their	their	PRON
ajbmeb-2285	75	14	profitability	profitability	NOUN
ajbmeb-2285	75	15	,	,	PUNCT
ajbmeb-2285	75	16	solvency	solvency	NOUN
ajbmeb-2285	75	17	,	,	PUNCT
ajbmeb-2285	75	18	efficiency	efficiency	NOUN
ajbmeb-2285	75	19	,	,	PUNCT
ajbmeb-2285	75	20	and	and	CCONJ
ajbmeb-2285	75	21	overall	overall	ADJ
ajbmeb-2285	75	22	effectiveness	effectiveness	NOUN
ajbmeb-2285	75	23	in	in	ADP
ajbmeb-2285	75	24	generating	generate	VERB
ajbmeb-2285	75	25	returns	return	NOUN
ajbmeb-2285	75	26	for	for	ADP
ajbmeb-2285	75	27	shareholders	shareholder	NOUN
ajbmeb-2285	75	28	while	while	SCONJ
ajbmeb-2285	75	29	managing	manage	VERB
ajbmeb-2285	75	30	risks	risk	NOUN
ajbmeb-2285	75	31	and	and	CCONJ
ajbmeb-2285	75	32	meeting	meet	VERB
ajbmeb-2285	75	33	policyholder	policyholder	NOUN
ajbmeb-2285	75	34	obligations	obligation	NOUN
ajbmeb-2285	75	35	.	.	PUNCT
ajbmeb-2285	76	1	this	this	DET
ajbmeb-2285	76	2	metric	metric	NOUN
ajbmeb-2285	76	3	is	be	AUX
ajbmeb-2285	76	4	crucial	crucial	ADJ
ajbmeb-2285	76	5	for	for	ADP
ajbmeb-2285	76	6	evaluating	evaluate	VERB
ajbmeb-2285	76	7	the	the	DET
ajbmeb-2285	76	8	stability	stability	NOUN
ajbmeb-2285	76	9	,	,	PUNCT
ajbmeb-2285	76	10	growth	growth	NOUN
ajbmeb-2285	76	11	,	,	PUNCT
ajbmeb-2285	76	12	and	and	CCONJ
ajbmeb-2285	76	13	competitiveness	competitiveness	NOUN
ajbmeb-2285	76	14	of	of	ADP
ajbmeb-2285	76	15	insurance	insurance	NOUN
ajbmeb-2285	76	16	firms	firm	NOUN
ajbmeb-2285	76	17	within	within	ADP
ajbmeb-2285	76	18	the	the	DET
ajbmeb-2285	76	19	financial	financial	ADJ
ajbmeb-2285	76	20	services	service	NOUN
ajbmeb-2285	76	21	sector	sector	NOUN
ajbmeb-2285	76	22	.	.	PUNCT
ajbmeb-2285	77	1	scholars	scholar	NOUN
ajbmeb-2285	77	2	have	have	AUX
ajbmeb-2285	77	3	extensively	extensively	ADV
ajbmeb-2285	77	4	examined	examine	VERB
ajbmeb-2285	77	5	various	various	ADJ
ajbmeb-2285	77	6	dimensions	dimension	NOUN
ajbmeb-2285	77	7	of	of	ADP
ajbmeb-2285	77	8	financial	financial	ADJ
ajbmeb-2285	77	9	performance	performance	NOUN
ajbmeb-2285	77	10	in	in	ADP
ajbmeb-2285	77	11	the	the	DET
ajbmeb-2285	77	12	insurance	insurance	NOUN
ajbmeb-2285	77	13	industry	industry	NOUN
ajbmeb-2285	77	14	.	.	PUNCT
ajbmeb-2285	78	1	for	for	ADP
ajbmeb-2285	78	2	instance	instance	NOUN
ajbmeb-2285	78	3	,	,	PUNCT
ajbmeb-2285	78	4	research	research	NOUN
ajbmeb-2285	78	5	by	by	ADP
ajbmeb-2285	78	6	liu	liu	PROPN
ajbmeb-2285	78	7	,	,	PUNCT
ajbmeb-2285	78	8	li	li	PROPN
ajbmeb-2285	78	9	,	,	PUNCT
ajbmeb-2285	78	10	and	and	CCONJ
ajbmeb-2285	78	11	lu	lu	PROPN
ajbmeb-2285	78	12	(	(	PUNCT
ajbmeb-2285	78	13	2020	2020	NUM
ajbmeb-2285	78	14	)	)	PUNCT
ajbmeb-2285	78	15	focuses	focus	VERB
ajbmeb-2285	78	16	on	on	ADP
ajbmeb-2285	78	17	profitability	profitability	NOUN
ajbmeb-2285	78	18	measures	measure	NOUN
ajbmeb-2285	78	19	such	such	ADJ
ajbmeb-2285	78	20	as	as	ADP
ajbmeb-2285	78	21	underwriting	underwrite	VERB
ajbmeb-2285	78	22	margin	margin	NOUN
ajbmeb-2285	78	23	and	and	CCONJ
ajbmeb-2285	78	24	investment	investment	NOUN
ajbmeb-2285	78	25	returns	return	NOUN
ajbmeb-2285	78	26	,	,	PUNCT
ajbmeb-2285	78	27	highlighting	highlight	VERB
ajbmeb-2285	78	28	their	their	PRON
ajbmeb-2285	78	29	impact	impact	NOUN
ajbmeb-2285	78	30	on	on	ADP
ajbmeb-2285	78	31	insurers	insurer	NOUN
ajbmeb-2285	78	32	'	'	PART
ajbmeb-2285	78	33	ability	ability	NOUN
ajbmeb-2285	78	34	to	to	PART
ajbmeb-2285	78	35	generate	generate	VERB
ajbmeb-2285	78	36	sustainable	sustainable	ADJ
ajbmeb-2285	78	37	earnings	earning	NOUN
ajbmeb-2285	78	38	.	.	PUNCT
ajbmeb-2285	79	1	additionally	additionally	ADV
ajbmeb-2285	79	2	,	,	PUNCT
ajbmeb-2285	79	3	studies	study	NOUN
ajbmeb-2285	79	4	by	by	ADP
ajbmeb-2285	79	5	oseifuah	oseifuah	PROPN
ajbmeb-2285	79	6	et	et	PROPN
ajbmeb-2285	79	7	al	al	PROPN
ajbmeb-2285	79	8	.	.	PROPN
ajbmeb-2285	80	1	(	(	PUNCT
ajbmeb-2285	80	2	2019	2019	NUM
ajbmeb-2285	80	3	)	)	PUNCT
ajbmeb-2285	80	4	emphasize	emphasize	VERB
ajbmeb-2285	80	5	the	the	DET
ajbmeb-2285	80	6	significance	significance	NOUN
ajbmeb-2285	80	7	of	of	ADP
ajbmeb-2285	80	8	solvency	solvency	NOUN
ajbmeb-2285	80	9	ratios	ratio	NOUN
ajbmeb-2285	80	10	such	such	ADJ
ajbmeb-2285	80	11	as	as	ADP
ajbmeb-2285	80	12	the	the	DET
ajbmeb-2285	80	13	solvency	solvency	NOUN
ajbmeb-2285	80	14	margin	margin	NOUN
ajbmeb-2285	80	15	and	and	CCONJ
ajbmeb-2285	80	16	risk	risk	NOUN
ajbmeb-2285	80	17	-	-	PUNCT
ajbmeb-2285	80	18	based	base	VERB
ajbmeb-2285	80	19	capital	capital	NOUN
ajbmeb-2285	80	20	adequacy	adequacy	NOUN
ajbmeb-2285	80	21	in	in	ADP
ajbmeb-2285	80	22	ensuring	ensure	VERB
ajbmeb-2285	80	23	insurers	insurer	NOUN
ajbmeb-2285	80	24	'	'	PART
ajbmeb-2285	80	25	ability	ability	NOUN
ajbmeb-2285	80	26	to	to	PART
ajbmeb-2285	80	27	honor	honor	VERB
ajbmeb-2285	80	28	claims	claim	NOUN
ajbmeb-2285	80	29	and	and	CCONJ
ajbmeb-2285	80	30	withstand	withstand	VERB
ajbmeb-2285	80	31	adverse	adverse	ADJ
ajbmeb-2285	80	32	events	event	NOUN
ajbmeb-2285	80	33	.	.	PUNCT
ajbmeb-2285	81	1	efficiency	efficiency	NOUN
ajbmeb-2285	81	2	metrics	metric	NOUN
ajbmeb-2285	81	3	,	,	PUNCT
ajbmeb-2285	81	4	including	include	VERB
ajbmeb-2285	81	5	expense	expense	NOUN
ajbmeb-2285	81	6	ratios	ratio	NOUN
ajbmeb-2285	81	7	and	and	CCONJ
ajbmeb-2285	81	8	combined	combined	ADJ
ajbmeb-2285	81	9	ratios	ratio	NOUN
ajbmeb-2285	81	10	,	,	PUNCT
ajbmeb-2285	81	11	have	have	AUX
ajbmeb-2285	81	12	been	be	AUX
ajbmeb-2285	81	13	explored	explore	VERB
ajbmeb-2285	81	14	by	by	ADP
ajbmeb-2285	81	15	authors	author	NOUN
ajbmeb-2285	81	16	like	like	ADP
ajbmeb-2285	81	17	cheng	cheng	PROPN
ajbmeb-2285	81	18	and	and	CCONJ
ajbmeb-2285	81	19	deng	deng	PROPN
ajbmeb-2285	81	20	(	(	PUNCT
ajbmeb-2285	81	21	2021	2021	NUM
ajbmeb-2285	81	22	)	)	PUNCT
ajbmeb-2285	81	23	,	,	PUNCT
ajbmeb-2285	81	24	who	who	PRON
ajbmeb-2285	81	25	suggest	suggest	VERB
ajbmeb-2285	81	26	that	that	SCONJ
ajbmeb-2285	81	27	efficient	efficient	ADJ
ajbmeb-2285	81	28	cost	cost	NOUN
ajbmeb-2285	81	29	management	management	NOUN
ajbmeb-2285	81	30	and	and	CCONJ
ajbmeb-2285	81	31	underwriting	underwriting	NOUN
ajbmeb-2285	81	32	practices	practice	NOUN
ajbmeb-2285	81	33	are	be	AUX
ajbmeb-2285	81	34	critical	critical	ADJ
ajbmeb-2285	81	35	for	for	ADP
ajbmeb-2285	81	36	enhancing	enhance	VERB
ajbmeb-2285	81	37	insurers	insurer	NOUN
ajbmeb-2285	81	38	'	'	PART
ajbmeb-2285	81	39	financial	financial	ADJ
ajbmeb-2285	81	40	performance	performance	NOUN
ajbmeb-2285	81	41	and	and	CCONJ
ajbmeb-2285	81	42	competitiveness	competitiveness	NOUN
ajbmeb-2285	81	43	.	.	PUNCT
ajbmeb-2285	82	1	moreover	moreover	ADV
ajbmeb-2285	82	2	,	,	PUNCT
ajbmeb-2285	82	3	the	the	DET
ajbmeb-2285	82	4	role	role	NOUN
ajbmeb-2285	82	5	of	of	ADP
ajbmeb-2285	82	6	financial	financial	ADJ
ajbmeb-2285	82	7	performance	performance	NOUN
ajbmeb-2285	82	8	in	in	ADP
ajbmeb-2285	82	9	influencing	influence	VERB
ajbmeb-2285	82	10	market	market	NOUN
ajbmeb-2285	82	11	dynamics	dynamic	NOUN
ajbmeb-2285	82	12	and	and	CCONJ
ajbmeb-2285	82	13	regulatory	regulatory	ADJ
ajbmeb-2285	82	14	interventions	intervention	NOUN
ajbmeb-2285	82	15	has	have	AUX
ajbmeb-2285	82	16	been	be	AUX
ajbmeb-2285	82	17	studied	study	VERB
ajbmeb-2285	82	18	by	by	ADP
ajbmeb-2285	82	19	researchers	researcher	NOUN
ajbmeb-2285	82	20	such	such	ADJ
ajbmeb-2285	82	21	as	as	ADP
ajbmeb-2285	82	22	kakes	kakes	PROPN
ajbmeb-2285	82	23	and	and	CCONJ
ajbmeb-2285	82	24	moraga	moraga	PROPN
ajbmeb-2285	82	25	-	-	PUNCT
ajbmeb-2285	82	26	gonzález	gonzález	PROPN
ajbmeb-2285	82	27	(	(	PUNCT
ajbmeb-2285	82	28	2019	2019	NUM
ajbmeb-2285	82	29	)	)	PUNCT
ajbmeb-2285	82	30	,	,	PUNCT
ajbmeb-2285	82	31	who	who	PRON
ajbmeb-2285	82	32	argue	argue	VERB
ajbmeb-2285	82	33	that	that	SCONJ
ajbmeb-2285	82	34	performance	performance	NOUN
ajbmeb-2285	82	35	metrics	metric	NOUN
ajbmeb-2285	82	36	serve	serve	VERB
ajbmeb-2285	82	37	as	as	ADP
ajbmeb-2285	82	38	benchmarks	benchmark	NOUN
ajbmeb-2285	82	39	for	for	ADP
ajbmeb-2285	82	40	regulatory	regulatory	ADJ
ajbmeb-2285	82	41	oversight	oversight	NOUN
ajbmeb-2285	82	42	and	and	CCONJ
ajbmeb-2285	82	43	market	market	NOUN
ajbmeb-2285	82	44	competition	competition	NOUN
ajbmeb-2285	82	45	,	,	PUNCT
ajbmeb-2285	82	46	shaping	shape	VERB
ajbmeb-2285	82	47	insurers	insurer	NOUN
ajbmeb-2285	82	48	'	'	PART
ajbmeb-2285	82	49	strategic	strategic	ADJ
ajbmeb-2285	82	50	decisions	decision	NOUN
ajbmeb-2285	82	51	and	and	CCONJ
ajbmeb-2285	82	52	market	market	NOUN
ajbmeb-2285	82	53	positioning	positioning	NOUN
ajbmeb-2285	82	54	.	.	PUNCT
ajbmeb-2285	83	1	in	in	ADP
ajbmeb-2285	83	2	summary	summary	NOUN
ajbmeb-2285	83	3	,	,	PUNCT
ajbmeb-2285	83	4	financial	financial	ADJ
ajbmeb-2285	83	5	performance	performance	NOUN
ajbmeb-2285	83	6	metrics	metric	NOUN
ajbmeb-2285	83	7	provide	provide	VERB
ajbmeb-2285	83	8	valuable	valuable	ADJ
ajbmeb-2285	83	9	insights	insight	NOUN
ajbmeb-2285	83	10	into	into	ADP
ajbmeb-2285	83	11	insurance	insurance	NOUN
ajbmeb-2285	83	12	companies	company	NOUN
ajbmeb-2285	83	13	'	'	PART
ajbmeb-2285	83	14	operational	operational	ADJ
ajbmeb-2285	83	15	efficiency	efficiency	NOUN
ajbmeb-2285	83	16	,	,	PUNCT
ajbmeb-2285	83	17	risk	risk	NOUN
ajbmeb-2285	83	18	management	management	NOUN
ajbmeb-2285	83	19	practices	practice	NOUN
ajbmeb-2285	83	20	,	,	PUNCT
ajbmeb-2285	83	21	and	and	CCONJ
ajbmeb-2285	83	22	long	long	ADJ
ajbmeb-2285	83	23	-	-	PUNCT
ajbmeb-2285	83	24	term	term	NOUN
ajbmeb-2285	83	25	viability	viability	NOUN
ajbmeb-2285	83	26	,	,	PUNCT
ajbmeb-2285	83	27	serving	serve	VERB
ajbmeb-2285	83	28	as	as	ADP
ajbmeb-2285	83	29	essential	essential	ADJ
ajbmeb-2285	83	30	indicators	indicator	NOUN
ajbmeb-2285	83	31	for	for	ADP
ajbmeb-2285	83	32	stakeholders	stakeholder	NOUN
ajbmeb-2285	83	33	,	,	PUNCT
ajbmeb-2285	83	34	including	include	VERB
ajbmeb-2285	83	35	investors	investor	NOUN
ajbmeb-2285	83	36	,	,	PUNCT
ajbmeb-2285	83	37	regulators	regulator	NOUN
ajbmeb-2285	83	38	,	,	PUNCT
ajbmeb-2285	83	39	and	and	CCONJ
ajbmeb-2285	83	40	policyholders	policyholder	NOUN
ajbmeb-2285	83	41	,	,	PUNCT
ajbmeb-2285	83	42	in	in	ADP
ajbmeb-2285	83	43	assessing	assess	VERB
ajbmeb-2285	83	44	the	the	DET
ajbmeb-2285	83	45	industry	industry	NOUN
ajbmeb-2285	83	46	's	's	PART
ajbmeb-2285	83	47	health	health	NOUN
ajbmeb-2285	83	48	and	and	CCONJ
ajbmeb-2285	83	49	prospects	prospect	NOUN
ajbmeb-2285	83	50	.	.	PUNCT
ajbmeb-2285	84	1	profit	profit	NOUN
ajbmeb-2285	84	2	after	after	ADP
ajbmeb-2285	84	3	tax	tax	NOUN
ajbmeb-2285	84	4	profit	profit	NOUN
ajbmeb-2285	84	5	after	after	ADP
ajbmeb-2285	84	6	tax	tax	NOUN
ajbmeb-2285	84	7	(	(	PUNCT
ajbmeb-2285	84	8	pat	pat	PROPN
ajbmeb-2285	84	9	)	)	PUNCT
ajbmeb-2285	84	10	in	in	ADP
ajbmeb-2285	84	11	the	the	DET
ajbmeb-2285	84	12	context	context	NOUN
ajbmeb-2285	84	13	of	of	ADP
ajbmeb-2285	84	14	insurance	insurance	NOUN
ajbmeb-2285	84	15	companies	company	NOUN
ajbmeb-2285	84	16	refers	refer	VERB
ajbmeb-2285	84	17	to	to	ADP
ajbmeb-2285	84	18	the	the	DET
ajbmeb-2285	84	19	net	net	ADJ
ajbmeb-2285	84	20	income	income	NOUN
ajbmeb-2285	84	21	generated	generate	VERB
ajbmeb-2285	84	22	by	by	ADP
ajbmeb-2285	84	23	insurers	insurer	NOUN
ajbmeb-2285	84	24	after	after	ADP
ajbmeb-2285	84	25	deducting	deduct	VERB
ajbmeb-2285	84	26	all	all	DET
ajbmeb-2285	84	27	operating	operating	NOUN
ajbmeb-2285	84	28	expenses	expense	NOUN
ajbmeb-2285	84	29	,	,	PUNCT
ajbmeb-2285	84	30	claims	claim	NOUN
ajbmeb-2285	84	31	payments	payment	NOUN
ajbmeb-2285	84	32	,	,	PUNCT
ajbmeb-2285	84	33	and	and	CCONJ
ajbmeb-2285	84	34	taxes	taxis	NOUN
ajbmeb-2285	84	35	from	from	ADP
ajbmeb-2285	84	36	their	their	PRON
ajbmeb-2285	84	37	total	total	ADJ
ajbmeb-2285	84	38	revenue	revenue	NOUN
ajbmeb-2285	84	39	.	.	PUNCT
ajbmeb-2285	85	1	for	for	ADP
ajbmeb-2285	85	2	insurance	insurance	NOUN
ajbmeb-2285	85	3	companies	company	NOUN
ajbmeb-2285	85	4	,	,	PUNCT
ajbmeb-2285	85	5	pat	pat	PROPN
ajbmeb-2285	85	6	serves	serve	VERB
ajbmeb-2285	85	7	as	as	ADP
ajbmeb-2285	85	8	a	a	DET
ajbmeb-2285	85	9	crucial	crucial	ADJ
ajbmeb-2285	85	10	indicator	indicator	NOUN
ajbmeb-2285	85	11	of	of	ADP
ajbmeb-2285	85	12	financial	financial	ADJ
ajbmeb-2285	85	13	performance	performance	NOUN
ajbmeb-2285	85	14	,	,	PUNCT
ajbmeb-2285	85	15	reflecting	reflect	VERB
ajbmeb-2285	85	16	their	their	PRON
ajbmeb-2285	85	17	ability	ability	NOUN
ajbmeb-2285	85	18	to	to	PART
ajbmeb-2285	85	19	effectively	effectively	ADV
ajbmeb-2285	85	20	manage	manage	VERB
ajbmeb-2285	85	21	risks	risk	NOUN
ajbmeb-2285	85	22	,	,	PUNCT
ajbmeb-2285	85	23	underwrite	underwrite	VERB
ajbmeb-2285	85	24	policies	policy	NOUN
ajbmeb-2285	85	25	,	,	PUNCT
ajbmeb-2285	85	26	and	and	CCONJ
ajbmeb-2285	85	27	generate	generate	VERB
ajbmeb-2285	85	28	profits	profit	NOUN
ajbmeb-2285	85	29	for	for	ADP
ajbmeb-2285	85	30	shareholders	shareholder	NOUN
ajbmeb-2285	85	31	.	.	PUNCT
ajbmeb-2285	86	1	several	several	ADJ
ajbmeb-2285	86	2	studies	study	NOUN
ajbmeb-2285	86	3	have	have	AUX
ajbmeb-2285	86	4	explored	explore	VERB
ajbmeb-2285	86	5	the	the	DET
ajbmeb-2285	86	6	determinants	determinant	NOUN
ajbmeb-2285	86	7	and	and	CCONJ
ajbmeb-2285	86	8	implications	implication	NOUN
ajbmeb-2285	86	9	of	of	ADP
ajbmeb-2285	86	10	pat	pat	NOUN
ajbmeb-2285	86	11	specifically	specifically	ADV
ajbmeb-2285	86	12	within	within	ADP
ajbmeb-2285	86	13	the	the	DET
ajbmeb-2285	86	14	insurance	insurance	NOUN
ajbmeb-2285	86	15	industry	industry	NOUN
ajbmeb-2285	86	16	.	.	PUNCT
ajbmeb-2285	87	1	for	for	ADP
ajbmeb-2285	87	2	instance	instance	NOUN
ajbmeb-2285	87	3	,	,	PUNCT
ajbmeb-2285	87	4	research	research	NOUN
ajbmeb-2285	87	5	by	by	ADP
ajbmeb-2285	87	6	kporsu	kporsu	PROPN
ajbmeb-2285	87	7	et	et	PROPN
ajbmeb-2285	87	8	al	al	PROPN
ajbmeb-2285	87	9	.	.	PROPN
ajbmeb-2285	88	1	(	(	PUNCT
ajbmeb-2285	88	2	2020	2020	NUM
ajbmeb-2285	88	3	)	)	PUNCT
ajbmeb-2285	88	4	examines	examine	VERB
ajbmeb-2285	88	5	the	the	DET
ajbmeb-2285	88	6	impact	impact	NOUN
ajbmeb-2285	88	7	of	of	ADP
ajbmeb-2285	88	8	underwriting	underwriting	NOUN
ajbmeb-2285	88	9	risk	risk	NOUN
ajbmeb-2285	88	10	,	,	PUNCT
ajbmeb-2285	88	11	investment	investment	NOUN
ajbmeb-2285	88	12	risk	risk	NOUN
ajbmeb-2285	88	13	,	,	PUNCT
ajbmeb-2285	88	14	and	and	CCONJ
ajbmeb-2285	88	15	reinsurance	reinsurance	NOUN
ajbmeb-2285	88	16	on	on	ADP
ajbmeb-2285	88	17	insurers	insurer	NOUN
ajbmeb-2285	88	18	'	'	PART
ajbmeb-2285	88	19	profitability	profitability	NOUN
ajbmeb-2285	88	20	,	,	PUNCT
ajbmeb-2285	88	21	highlighting	highlight	VERB
ajbmeb-2285	88	22	the	the	DET
ajbmeb-2285	88	23	importance	importance	NOUN
ajbmeb-2285	88	24	of	of	ADP
ajbmeb-2285	88	25	effective	effective	ADJ
ajbmeb-2285	88	26	risk	risk	NOUN
ajbmeb-2285	88	27	management	management	NOUN
ajbmeb-2285	88	28	practices	practice	NOUN
ajbmeb-2285	88	29	in	in	ADP
ajbmeb-2285	88	30	enhancing	enhance	VERB
ajbmeb-2285	88	31	pat	pat	PROPN
ajbmeb-2285	88	32	.	.	PROPN
ajbmeb-2285	89	1	similarly	similarly	ADV
ajbmeb-2285	89	2	,	,	PUNCT
ajbmeb-2285	89	3	studies	study	NOUN
ajbmeb-2285	89	4	by	by	ADP
ajbmeb-2285	89	5	batten	batten	NOUN
ajbmeb-2285	89	6	et	et	PROPN
ajbmeb-2285	89	7	al	al	PROPN
ajbmeb-2285	89	8	.	.	PROPN
ajbmeb-2285	89	9	(	(	PUNCT
ajbmeb-2285	89	10	2019	2019	NUM
ajbmeb-2285	89	11	)	)	PUNCT
ajbmeb-2285	89	12	and	and	CCONJ
ajbmeb-2285	89	13	vencappa	vencappa	NOUN
ajbmeb-2285	89	14	et	et	PROPN
ajbmeb-2285	89	15	al	al	PROPN
ajbmeb-2285	89	16	.	.	PROPN
ajbmeb-2285	89	17	(	(	PUNCT
ajbmeb-2285	89	18	2021	2021	NUM
ajbmeb-2285	89	19	)	)	PUNCT
ajbmeb-2285	89	20	investigate	investigate	VERB
ajbmeb-2285	89	21	the	the	DET
ajbmeb-2285	89	22	influence	influence	NOUN
ajbmeb-2285	89	23	of	of	ADP
ajbmeb-2285	89	24	macroeconomic	macroeconomic	ADJ
ajbmeb-2285	89	25	factors	factor	NOUN
ajbmeb-2285	89	26	such	such	ADJ
ajbmeb-2285	89	27	as	as	ADP
ajbmeb-2285	89	28	interest	interest	NOUN
ajbmeb-2285	89	29	rates	rate	NOUN
ajbmeb-2285	89	30	,	,	PUNCT
ajbmeb-2285	89	31	inflation	inflation	NOUN
ajbmeb-2285	89	32	,	,	PUNCT
ajbmeb-2285	89	33	and	and	CCONJ
ajbmeb-2285	89	34	economic	economic	ADJ
ajbmeb-2285	89	35	growth	growth	NOUN
ajbmeb-2285	89	36	on	on	ADP
ajbmeb-2285	89	37	insurers	insurer	NOUN
ajbmeb-2285	89	38	'	'	PART
ajbmeb-2285	89	39	pat	pat	NOUN
ajbmeb-2285	89	40	,	,	PUNCT
ajbmeb-2285	89	41	emphasizing	emphasize	VERB
ajbmeb-2285	89	42	the	the	DET
ajbmeb-2285	89	43	sensitivity	sensitivity	NOUN
ajbmeb-2285	89	44	of	of	ADP
ajbmeb-2285	89	45	insurance	insurance	NOUN
ajbmeb-2285	89	46	companies	company	NOUN
ajbmeb-2285	89	47	'	'	PART
ajbmeb-2285	89	48	earnings	earning	NOUN
ajbmeb-2285	89	49	to	to	ADP
ajbmeb-2285	89	50	changes	change	NOUN
ajbmeb-2285	89	51	in	in	ADP
ajbmeb-2285	89	52	the	the	DET
ajbmeb-2285	89	53	broader	broad	ADJ
ajbmeb-2285	89	54	economic	economic	ADJ
ajbmeb-2285	89	55	environment	environment	NOUN
ajbmeb-2285	89	56	.	.	PUNCT
ajbmeb-2285	90	1	moreover	moreover	ADV
ajbmeb-2285	90	2	,	,	PUNCT
ajbmeb-2285	90	3	the	the	DET
ajbmeb-2285	90	4	role	role	NOUN
ajbmeb-2285	90	5	of	of	ADP
ajbmeb-2285	90	6	regulatory	regulatory	ADJ
ajbmeb-2285	90	7	frameworks	framework	NOUN
ajbmeb-2285	90	8	and	and	CCONJ
ajbmeb-2285	90	9	accounting	accounting	NOUN
ajbmeb-2285	90	10	standards	standard	NOUN
ajbmeb-2285	90	11	in	in	ADP
ajbmeb-2285	90	12	shaping	shape	VERB
ajbmeb-2285	90	13	insurers	insurer	NOUN
ajbmeb-2285	90	14	'	'	PART
ajbmeb-2285	90	15	pat	pat	NOUN
ajbmeb-2285	90	16	has	have	AUX
ajbmeb-2285	90	17	been	be	AUX
ajbmeb-2285	90	18	studied	study	VERB
ajbmeb-2285	90	19	by	by	ADP
ajbmeb-2285	90	20	authors	author	NOUN
ajbmeb-2285	90	21	like	like	ADP
ajbmeb-2285	90	22	al	al	PROPN
ajbmeb-2285	90	23	-	-	PUNCT
ajbmeb-2285	90	24	hares	hare	NOUN
ajbmeb-2285	90	25	and	and	CCONJ
ajbmeb-2285	90	26	lashgari	lashgari	ADJ
ajbmeb-2285	90	27	(	(	PUNCT
ajbmeb-2285	90	28	2021	2021	NUM
ajbmeb-2285	90	29	)	)	PUNCT
ajbmeb-2285	90	30	,	,	PUNCT
ajbmeb-2285	90	31	who	who	PRON
ajbmeb-2285	90	32	analyze	analyze	VERB
ajbmeb-2285	90	33	the	the	DET
ajbmeb-2285	90	34	impact	impact	NOUN
ajbmeb-2285	90	35	of	of	ADP
ajbmeb-2285	90	36	regulatory	regulatory	ADJ
ajbmeb-2285	90	37	changes	change	NOUN
ajbmeb-2285	90	38	on	on	ADP
ajbmeb-2285	90	39	insurers	insurer	NOUN
ajbmeb-2285	90	40	'	'	PART
ajbmeb-2285	90	41	financial	financial	ADJ
ajbmeb-2285	90	42	reporting	reporting	NOUN
ajbmeb-2285	90	43	practices	practice	NOUN
ajbmeb-2285	90	44	and	and	CCONJ
ajbmeb-2285	90	45	profitability	profitability	NOUN
ajbmeb-2285	90	46	levels	level	NOUN
ajbmeb-2285	90	47	.	.	PUNCT
ajbmeb-2285	91	1	in	in	ADP
ajbmeb-2285	91	2	summary	summary	NOUN
ajbmeb-2285	91	3	,	,	PUNCT
ajbmeb-2285	91	4	pat	pat	PROPN
ajbmeb-2285	91	5	is	be	AUX
ajbmeb-2285	91	6	a	a	DET
ajbmeb-2285	91	7	key	key	ADJ
ajbmeb-2285	91	8	performance	performance	NOUN
ajbmeb-2285	91	9	metric	metric	ADJ
ajbmeb-2285	91	10	for	for	ADP
ajbmeb-2285	91	11	insurance	insurance	NOUN
ajbmeb-2285	91	12	companies	company	NOUN
ajbmeb-2285	91	13	,	,	PUNCT
ajbmeb-2285	91	14	reflecting	reflect	VERB
ajbmeb-2285	91	15	their	their	PRON
ajbmeb-2285	91	16	ability	ability	NOUN
ajbmeb-2285	91	17	to	to	PART
ajbmeb-2285	91	18	manage	manage	VERB
ajbmeb-2285	91	19	risks	risk	NOUN
ajbmeb-2285	91	20	,	,	PUNCT
ajbmeb-2285	91	21	generate	generate	VERB
ajbmeb-2285	91	22	underwriting	underwriting	NOUN
ajbmeb-2285	91	23	profits	profit	NOUN
ajbmeb-2285	91	24	,	,	PUNCT
ajbmeb-2285	91	25	and	and	CCONJ
ajbmeb-2285	91	26	deliver	deliver	VERB
ajbmeb-2285	91	27	value	value	NOUN
ajbmeb-2285	91	28	to	to	ADP
ajbmeb-2285	91	29	stakeholders	stakeholder	NOUN
ajbmeb-2285	91	30	in	in	ADP
ajbmeb-2285	91	31	a	a	DET
ajbmeb-2285	91	32	dynamic	dynamic	ADJ
ajbmeb-2285	91	33	and	and	CCONJ
ajbmeb-2285	91	34	challenging	challenging	ADJ
ajbmeb-2285	91	35	business	business	NOUN
ajbmeb-2285	91	36	environment	environment	NOUN
ajbmeb-2285	91	37	.	.	PUNCT
ajbmeb-2285	92	1	american	american	PROPN
ajbmeb-2285	92	2	journal	journal	PROPN
ajbmeb-2285	92	3	of	of	ADP
ajbmeb-2285	92	4	business	business	NOUN
ajbmeb-2285	92	5	management	management	NOUN
ajbmeb-2285	92	6	,	,	PUNCT
ajbmeb-2285	92	7	economics	economic	NOUN
ajbmeb-2285	92	8	and	and	CCONJ
ajbmeb-2285	92	9	banking	banking	NOUN
ajbmeb-2285	92	10	volume	volume	NOUN
ajbmeb-2285	92	11	26	26	NUM
ajbmeb-2285	92	12	july	july	PROPN
ajbmeb-2285	92	13	2024	2024	NUM
ajbmeb-2285	92	14	p	p	NOUN
ajbmeb-2285	92	15	a	a	PRON
ajbmeb-2285	92	16	g	g	NOUN
ajbmeb-2285	92	17	e	e	NOUN
ajbmeb-2285	92	18	|	|	ADV
ajbmeb-2285	92	19	29	29	NUM
ajbmeb-2285	92	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	92	21	2.3	2.3	NUM
ajbmeb-2285	92	22	empirical	empirical	ADJ
ajbmeb-2285	92	23	review	review	NOUN
ajbmeb-2285	92	24	adeyemi	adeyemi	ADV
ajbmeb-2285	92	25	and	and	CCONJ
ajbmeb-2285	92	26	adekunle	adekunle	NOUN
ajbmeb-2285	92	27	(	(	PUNCT
ajbmeb-2285	92	28	2022	2022	NUM
ajbmeb-2285	92	29	)	)	PUNCT
ajbmeb-2285	92	30	investigated	investigate	VERB
ajbmeb-2285	92	31	the	the	DET
ajbmeb-2285	92	32	relationship	relationship	NOUN
ajbmeb-2285	92	33	between	between	ADP
ajbmeb-2285	92	34	audit	audit	NOUN
ajbmeb-2285	92	35	committee	committee	NOUN
ajbmeb-2285	92	36	characteristics	characteristic	NOUN
ajbmeb-2285	92	37	and	and	CCONJ
ajbmeb-2285	92	38	financial	financial	ADJ
ajbmeb-2285	92	39	performance	performance	NOUN
ajbmeb-2285	92	40	of	of	ADP
ajbmeb-2285	92	41	nigerian	nigerian	ADJ
ajbmeb-2285	92	42	insurance	insurance	NOUN
ajbmeb-2285	92	43	companies	company	NOUN
ajbmeb-2285	92	44	.	.	PUNCT
ajbmeb-2285	93	1	they	they	PRON
ajbmeb-2285	93	2	used	use	VERB
ajbmeb-2285	93	3	structured	structured	ADJ
ajbmeb-2285	93	4	questionnaires	questionnaire	NOUN
ajbmeb-2285	93	5	and	and	CCONJ
ajbmeb-2285	93	6	regression	regression	VERB
ajbmeb-2285	93	7	analysis	analysis	NOUN
ajbmeb-2285	93	8	to	to	PART
ajbmeb-2285	93	9	find	find	VERB
ajbmeb-2285	93	10	a	a	DET
ajbmeb-2285	93	11	positive	positive	ADJ
ajbmeb-2285	93	12	association	association	NOUN
ajbmeb-2285	93	13	between	between	ADP
ajbmeb-2285	93	14	audit	audit	NOUN
ajbmeb-2285	93	15	committee	committee	NOUN
ajbmeb-2285	93	16	attributes	attribute	NOUN
ajbmeb-2285	93	17	(	(	PUNCT
ajbmeb-2285	93	18	size	size	NOUN
ajbmeb-2285	93	19	,	,	PUNCT
ajbmeb-2285	93	20	independence	independence	NOUN
ajbmeb-2285	93	21	,	,	PUNCT
ajbmeb-2285	93	22	expertise	expertise	NOUN
ajbmeb-2285	93	23	)	)	PUNCT
ajbmeb-2285	93	24	and	and	CCONJ
ajbmeb-2285	93	25	financial	financial	ADJ
ajbmeb-2285	93	26	performance	performance	NOUN
ajbmeb-2285	93	27	metrics	metric	NOUN
ajbmeb-2285	93	28	.	.	PUNCT
ajbmeb-2285	94	1	their	their	PRON
ajbmeb-2285	94	2	recommendation	recommendation	NOUN
ajbmeb-2285	94	3	suggests	suggest	VERB
ajbmeb-2285	94	4	enhancing	enhance	VERB
ajbmeb-2285	94	5	audit	audit	NOUN
ajbmeb-2285	94	6	committee	committee	NOUN
ajbmeb-2285	94	7	composition	composition	NOUN
ajbmeb-2285	94	8	and	and	CCONJ
ajbmeb-2285	94	9	effectiveness	effectiveness	NOUN
ajbmeb-2285	94	10	to	to	PART
ajbmeb-2285	94	11	improve	improve	VERB
ajbmeb-2285	94	12	financial	financial	ADJ
ajbmeb-2285	94	13	performance	performance	NOUN
ajbmeb-2285	94	14	in	in	ADP
ajbmeb-2285	94	15	the	the	DET
ajbmeb-2285	94	16	insurance	insurance	NOUN
ajbmeb-2285	94	17	sector	sector	NOUN
ajbmeb-2285	94	18	.	.	PUNCT
ajbmeb-2285	95	1	okoye	okoye	PROPN
ajbmeb-2285	95	2	and	and	CCONJ
ajbmeb-2285	95	3	okafor	okafor	PROPN
ajbmeb-2285	95	4	(	(	PUNCT
ajbmeb-2285	95	5	2019	2019	NUM
ajbmeb-2285	95	6	)	)	PUNCT
ajbmeb-2285	95	7	explored	explore	VERB
ajbmeb-2285	95	8	audit	audit	NOUN
ajbmeb-2285	95	9	committee	committee	NOUN
ajbmeb-2285	95	10	characteristics	characteristic	NOUN
ajbmeb-2285	95	11	and	and	CCONJ
ajbmeb-2285	95	12	financial	financial	ADJ
ajbmeb-2285	95	13	reporting	reporting	NOUN
ajbmeb-2285	95	14	quality	quality	NOUN
ajbmeb-2285	95	15	in	in	ADP
ajbmeb-2285	95	16	nigerian	nigerian	ADJ
ajbmeb-2285	95	17	firms	firm	NOUN
ajbmeb-2285	95	18	.	.	PUNCT
ajbmeb-2285	96	1	through	through	ADP
ajbmeb-2285	96	2	mixed	mixed	ADJ
ajbmeb-2285	96	3	methods	method	NOUN
ajbmeb-2285	96	4	,	,	PUNCT
ajbmeb-2285	96	5	they	they	PRON
ajbmeb-2285	96	6	found	find	VERB
ajbmeb-2285	96	7	that	that	SCONJ
ajbmeb-2285	96	8	greater	great	ADJ
ajbmeb-2285	96	9	independence	independence	NOUN
ajbmeb-2285	96	10	and	and	CCONJ
ajbmeb-2285	96	11	financial	financial	ADJ
ajbmeb-2285	96	12	expertise	expertise	NOUN
ajbmeb-2285	96	13	in	in	ADP
ajbmeb-2285	96	14	audit	audit	NOUN
ajbmeb-2285	96	15	committees	committee	NOUN
ajbmeb-2285	96	16	were	be	AUX
ajbmeb-2285	96	17	linked	link	VERB
ajbmeb-2285	96	18	to	to	ADP
ajbmeb-2285	96	19	improved	improve	VERB
ajbmeb-2285	96	20	financial	financial	ADJ
ajbmeb-2285	96	21	reporting	reporting	NOUN
ajbmeb-2285	96	22	quality	quality	NOUN
ajbmeb-2285	96	23	,	,	PUNCT
ajbmeb-2285	96	24	suggesting	suggest	VERB
ajbmeb-2285	96	25	a	a	DET
ajbmeb-2285	96	26	need	need	NOUN
ajbmeb-2285	96	27	for	for	ADP
ajbmeb-2285	96	28	stronger	strong	ADJ
ajbmeb-2285	96	29	regulatory	regulatory	ADJ
ajbmeb-2285	96	30	requirements	requirement	NOUN
ajbmeb-2285	96	31	and	and	CCONJ
ajbmeb-2285	96	32	active	active	ADJ
ajbmeb-2285	96	33	committee	committee	NOUN
ajbmeb-2285	96	34	participation	participation	NOUN
ajbmeb-2285	96	35	to	to	PART
ajbmeb-2285	96	36	enhance	enhance	VERB
ajbmeb-2285	96	37	transparency	transparency	NOUN
ajbmeb-2285	96	38	.	.	PUNCT
ajbmeb-2285	97	1	olufemi	olufemi	PROPN
ajbmeb-2285	97	2	and	and	CCONJ
ajbmeb-2285	97	3	adesina	adesina	PROPN
ajbmeb-2285	97	4	(	(	PUNCT
ajbmeb-2285	97	5	2021	2021	NUM
ajbmeb-2285	97	6	)	)	PUNCT
ajbmeb-2285	97	7	examined	examine	VERB
ajbmeb-2285	97	8	audit	audit	NOUN
ajbmeb-2285	97	9	committee	committee	NOUN
ajbmeb-2285	97	10	composition	composition	NOUN
ajbmeb-2285	97	11	and	and	CCONJ
ajbmeb-2285	97	12	financial	financial	ADJ
ajbmeb-2285	97	13	performance	performance	NOUN
ajbmeb-2285	97	14	among	among	ADP
ajbmeb-2285	97	15	nigerian	nigerian	ADJ
ajbmeb-2285	97	16	insurance	insurance	NOUN
ajbmeb-2285	97	17	firms	firm	NOUN
ajbmeb-2285	97	18	.	.	PUNCT
ajbmeb-2285	98	1	their	their	PRON
ajbmeb-2285	98	2	quantitative	quantitative	ADJ
ajbmeb-2285	98	3	study	study	NOUN
ajbmeb-2285	98	4	revealed	reveal	VERB
ajbmeb-2285	98	5	a	a	DET
ajbmeb-2285	98	6	positive	positive	ADJ
ajbmeb-2285	98	7	correlation	correlation	NOUN
ajbmeb-2285	98	8	between	between	ADP
ajbmeb-2285	98	9	audit	audit	NOUN
ajbmeb-2285	98	10	committee	committee	NOUN
ajbmeb-2285	98	11	attributes	attribute	NOUN
ajbmeb-2285	98	12	(	(	PUNCT
ajbmeb-2285	98	13	independence	independence	NOUN
ajbmeb-2285	98	14	,	,	PUNCT
ajbmeb-2285	98	15	size	size	NOUN
ajbmeb-2285	98	16	,	,	PUNCT
ajbmeb-2285	98	17	expertise	expertise	NOUN
ajbmeb-2285	98	18	)	)	PUNCT
ajbmeb-2285	98	19	and	and	CCONJ
ajbmeb-2285	98	20	financial	financial	ADJ
ajbmeb-2285	98	21	performance	performance	NOUN
ajbmeb-2285	98	22	indicators	indicator	NOUN
ajbmeb-2285	98	23	,	,	PUNCT
ajbmeb-2285	98	24	recommending	recommend	VERB
ajbmeb-2285	98	25	a	a	DET
ajbmeb-2285	98	26	focus	focus	NOUN
ajbmeb-2285	98	27	on	on	ADP
ajbmeb-2285	98	28	enhancing	enhance	VERB
ajbmeb-2285	98	29	committee	committee	NOUN
ajbmeb-2285	98	30	effectiveness	effectiveness	NOUN
ajbmeb-2285	98	31	and	and	CCONJ
ajbmeb-2285	98	32	regulatory	regulatory	ADJ
ajbmeb-2285	98	33	enforcement	enforcement	NOUN
ajbmeb-2285	98	34	for	for	ADP
ajbmeb-2285	98	35	transparency	transparency	NOUN
ajbmeb-2285	98	36	and	and	CCONJ
ajbmeb-2285	98	37	accountability	accountability	NOUN
ajbmeb-2285	98	38	.	.	PUNCT
ajbmeb-2285	99	1	afolabi	afolabi	NOUN
ajbmeb-2285	99	2	and	and	CCONJ
ajbmeb-2285	99	3	adeniyi	adeniyi	ADV
ajbmeb-2285	99	4	(	(	PUNCT
ajbmeb-2285	99	5	2020	2020	NUM
ajbmeb-2285	99	6	)	)	PUNCT
ajbmeb-2285	99	7	investigated	investigate	VERB
ajbmeb-2285	99	8	the	the	DET
ajbmeb-2285	99	9	impact	impact	NOUN
ajbmeb-2285	99	10	of	of	ADP
ajbmeb-2285	99	11	audit	audit	NOUN
ajbmeb-2285	99	12	committee	committee	NOUN
ajbmeb-2285	99	13	characteristics	characteristic	NOUN
ajbmeb-2285	99	14	on	on	ADP
ajbmeb-2285	99	15	financial	financial	ADJ
ajbmeb-2285	99	16	performance	performance	NOUN
ajbmeb-2285	99	17	in	in	ADP
ajbmeb-2285	99	18	nigerian	nigerian	ADJ
ajbmeb-2285	99	19	listed	list	VERB
ajbmeb-2285	99	20	banks	bank	NOUN
ajbmeb-2285	99	21	.	.	PUNCT
ajbmeb-2285	100	1	using	use	VERB
ajbmeb-2285	100	2	structured	structured	ADJ
ajbmeb-2285	100	3	questionnaires	questionnaire	NOUN
ajbmeb-2285	100	4	and	and	CCONJ
ajbmeb-2285	100	5	regression	regression	NOUN
ajbmeb-2285	100	6	analysis	analysis	NOUN
ajbmeb-2285	100	7	,	,	PUNCT
ajbmeb-2285	100	8	they	they	PRON
ajbmeb-2285	100	9	identified	identify	VERB
ajbmeb-2285	100	10	a	a	DET
ajbmeb-2285	100	11	positive	positive	ADJ
ajbmeb-2285	100	12	relationship	relationship	NOUN
ajbmeb-2285	100	13	between	between	ADP
ajbmeb-2285	100	14	audit	audit	NOUN
ajbmeb-2285	100	15	committee	committee	NOUN
ajbmeb-2285	100	16	attributes	attribute	NOUN
ajbmeb-2285	100	17	(	(	PUNCT
ajbmeb-2285	100	18	independence	independence	NOUN
ajbmeb-2285	100	19	,	,	PUNCT
ajbmeb-2285	100	20	size	size	NOUN
ajbmeb-2285	100	21	,	,	PUNCT
ajbmeb-2285	100	22	expertise	expertise	NOUN
ajbmeb-2285	100	23	)	)	PUNCT
ajbmeb-2285	100	24	and	and	CCONJ
ajbmeb-2285	100	25	financial	financial	ADJ
ajbmeb-2285	100	26	performance	performance	NOUN
ajbmeb-2285	100	27	metrics	metric	NOUN
ajbmeb-2285	100	28	,	,	PUNCT
ajbmeb-2285	100	29	suggesting	suggest	VERB
ajbmeb-2285	100	30	the	the	DET
ajbmeb-2285	100	31	prioritization	prioritization	NOUN
ajbmeb-2285	100	32	of	of	ADP
ajbmeb-2285	100	33	committee	committee	NOUN
ajbmeb-2285	100	34	composition	composition	NOUN
ajbmeb-2285	100	35	and	and	CCONJ
ajbmeb-2285	100	36	effectiveness	effectiveness	NOUN
ajbmeb-2285	100	37	for	for	ADP
ajbmeb-2285	100	38	improved	improved	ADJ
ajbmeb-2285	100	39	bank	bank	NOUN
ajbmeb-2285	100	40	performance	performance	NOUN
ajbmeb-2285	100	41	.	.	PUNCT
ajbmeb-2285	101	1	akindele	akindele	PROPN
ajbmeb-2285	101	2	and	and	CCONJ
ajbmeb-2285	101	3	adeoye	adeoye	PROPN
ajbmeb-2285	101	4	(	(	PUNCT
ajbmeb-2285	101	5	2018	2018	NUM
ajbmeb-2285	101	6	)	)	PUNCT
ajbmeb-2285	101	7	explored	explore	VERB
ajbmeb-2285	101	8	audit	audit	NOUN
ajbmeb-2285	101	9	committee	committee	NOUN
ajbmeb-2285	101	10	characteristics	characteristic	NOUN
ajbmeb-2285	101	11	and	and	CCONJ
ajbmeb-2285	101	12	financial	financial	ADJ
ajbmeb-2285	101	13	performance	performance	NOUN
ajbmeb-2285	101	14	among	among	ADP
ajbmeb-2285	101	15	listed	list	VERB
ajbmeb-2285	101	16	companies	company	NOUN
ajbmeb-2285	101	17	in	in	ADP
ajbmeb-2285	101	18	nigeria	nigeria	PROPN
ajbmeb-2285	101	19	.	.	PUNCT
ajbmeb-2285	102	1	their	their	PRON
ajbmeb-2285	102	2	quantitative	quantitative	ADJ
ajbmeb-2285	102	3	study	study	NOUN
ajbmeb-2285	102	4	revealed	reveal	VERB
ajbmeb-2285	102	5	a	a	DET
ajbmeb-2285	102	6	positive	positive	ADJ
ajbmeb-2285	102	7	association	association	NOUN
ajbmeb-2285	102	8	between	between	ADP
ajbmeb-2285	102	9	audit	audit	NOUN
ajbmeb-2285	102	10	committee	committee	NOUN
ajbmeb-2285	102	11	attributes	attribute	NOUN
ajbmeb-2285	102	12	(	(	PUNCT
ajbmeb-2285	102	13	independence	independence	NOUN
ajbmeb-2285	102	14	,	,	PUNCT
ajbmeb-2285	102	15	size	size	NOUN
ajbmeb-2285	102	16	,	,	PUNCT
ajbmeb-2285	102	17	expertise	expertise	NOUN
ajbmeb-2285	102	18	)	)	PUNCT
ajbmeb-2285	102	19	and	and	CCONJ
ajbmeb-2285	102	20	financial	financial	ADJ
ajbmeb-2285	102	21	performance	performance	NOUN
ajbmeb-2285	102	22	metrics	metric	NOUN
ajbmeb-2285	102	23	,	,	PUNCT
ajbmeb-2285	102	24	highlighting	highlight	VERB
ajbmeb-2285	102	25	the	the	DET
ajbmeb-2285	102	26	importance	importance	NOUN
ajbmeb-2285	102	27	of	of	ADP
ajbmeb-2285	102	28	prioritizing	prioritize	VERB
ajbmeb-2285	102	29	committee	committee	NOUN
ajbmeb-2285	102	30	composition	composition	NOUN
ajbmeb-2285	102	31	and	and	CCONJ
ajbmeb-2285	102	32	effectiveness	effectiveness	NOUN
ajbmeb-2285	102	33	for	for	ADP
ajbmeb-2285	102	34	enhanced	enhanced	ADJ
ajbmeb-2285	102	35	corporate	corporate	ADJ
ajbmeb-2285	102	36	performance	performance	NOUN
ajbmeb-2285	102	37	and	and	CCONJ
ajbmeb-2285	102	38	accountability	accountability	NOUN
ajbmeb-2285	102	39	.	.	PUNCT
ajbmeb-2285	103	1	ahmad	ahmad	NOUN
ajbmeb-2285	103	2	-	-	PUNCT
ajbmeb-2285	103	3	zaluki	zaluki	PROPN
ajbmeb-2285	103	4	et	et	PROPN
ajbmeb-2285	103	5	al	al	PROPN
ajbmeb-2285	103	6	.	.	PROPN
ajbmeb-2285	103	7	(	(	PUNCT
ajbmeb-2285	103	8	2020	2020	NUM
ajbmeb-2285	103	9	)	)	PUNCT
ajbmeb-2285	103	10	examined	examine	VERB
ajbmeb-2285	103	11	the	the	DET
ajbmeb-2285	103	12	impact	impact	NOUN
ajbmeb-2285	103	13	of	of	ADP
ajbmeb-2285	103	14	audit	audit	NOUN
ajbmeb-2285	103	15	committee	committee	NOUN
ajbmeb-2285	103	16	attributes	attribute	VERB
ajbmeb-2285	103	17	on	on	ADP
ajbmeb-2285	103	18	financial	financial	ADJ
ajbmeb-2285	103	19	performance	performance	NOUN
ajbmeb-2285	103	20	in	in	ADP
ajbmeb-2285	103	21	malaysian	malaysian	ADJ
ajbmeb-2285	103	22	listed	list	VERB
ajbmeb-2285	103	23	firms	firm	NOUN
ajbmeb-2285	103	24	.	.	PUNCT
ajbmeb-2285	104	1	their	their	PRON
ajbmeb-2285	104	2	findings	finding	NOUN
ajbmeb-2285	104	3	suggest	suggest	VERB
ajbmeb-2285	104	4	that	that	SCONJ
ajbmeb-2285	104	5	greater	great	ADJ
ajbmeb-2285	104	6	audit	audit	NOUN
ajbmeb-2285	104	7	committee	committee	NOUN
ajbmeb-2285	104	8	independence	independence	NOUN
ajbmeb-2285	104	9	and	and	CCONJ
ajbmeb-2285	104	10	expertise	expertise	NOUN
ajbmeb-2285	104	11	enhance	enhance	VERB
ajbmeb-2285	104	12	financial	financial	ADJ
ajbmeb-2285	104	13	reporting	reporting	NOUN
ajbmeb-2285	104	14	quality	quality	NOUN
ajbmeb-2285	104	15	and	and	CCONJ
ajbmeb-2285	104	16	contribute	contribute	VERB
ajbmeb-2285	104	17	to	to	ADP
ajbmeb-2285	104	18	improved	improve	VERB
ajbmeb-2285	104	19	financial	financial	ADJ
ajbmeb-2285	104	20	performance	performance	NOUN
ajbmeb-2285	104	21	.	.	PUNCT
ajbmeb-2285	105	1	the	the	DET
ajbmeb-2285	105	2	study	study	NOUN
ajbmeb-2285	105	3	underscores	underscore	VERB
ajbmeb-2285	105	4	the	the	DET
ajbmeb-2285	105	5	importance	importance	NOUN
ajbmeb-2285	105	6	of	of	ADP
ajbmeb-2285	105	7	effective	effective	ADJ
ajbmeb-2285	105	8	corporate	corporate	ADJ
ajbmeb-2285	105	9	governance	governance	NOUN
ajbmeb-2285	105	10	mechanisms	mechanism	NOUN
ajbmeb-2285	105	11	in	in	ADP
ajbmeb-2285	105	12	enhancing	enhance	VERB
ajbmeb-2285	105	13	firms	firm	NOUN
ajbmeb-2285	105	14	'	'	PART
ajbmeb-2285	105	15	sustainability	sustainability	NOUN
ajbmeb-2285	105	16	and	and	CCONJ
ajbmeb-2285	105	17	competitiveness	competitiveness	NOUN
ajbmeb-2285	105	18	.	.	PUNCT
ajbmeb-2285	106	1	abor	abor	NOUN
ajbmeb-2285	106	2	and	and	CCONJ
ajbmeb-2285	106	3	dadjee	dadjee	PROPN
ajbmeb-2285	106	4	(	(	PUNCT
ajbmeb-2285	106	5	2020	2020	NUM
ajbmeb-2285	106	6	)	)	PUNCT
ajbmeb-2285	106	7	investigated	investigate	VERB
ajbmeb-2285	106	8	the	the	DET
ajbmeb-2285	106	9	relationship	relationship	NOUN
ajbmeb-2285	106	10	between	between	ADP
ajbmeb-2285	106	11	corporate	corporate	ADJ
ajbmeb-2285	106	12	governance	governance	NOUN
ajbmeb-2285	106	13	,	,	PUNCT
ajbmeb-2285	106	14	audit	audit	NOUN
ajbmeb-2285	106	15	committee	committee	NOUN
ajbmeb-2285	106	16	characteristics	characteristic	NOUN
ajbmeb-2285	106	17	,	,	PUNCT
ajbmeb-2285	106	18	and	and	CCONJ
ajbmeb-2285	106	19	financial	financial	ADJ
ajbmeb-2285	106	20	performance	performance	NOUN
ajbmeb-2285	106	21	in	in	ADP
ajbmeb-2285	106	22	sub	sub	ADJ
ajbmeb-2285	106	23	-	-	ADJ
ajbmeb-2285	106	24	saharan	saharan	ADJ
ajbmeb-2285	106	25	african	african	ADJ
ajbmeb-2285	106	26	microfinance	microfinance	NOUN
ajbmeb-2285	106	27	institutions	institution	NOUN
ajbmeb-2285	106	28	(	(	PUNCT
ajbmeb-2285	106	29	mfis	mfis	PROPN
ajbmeb-2285	106	30	)	)	PUNCT
ajbmeb-2285	106	31	.	.	PUNCT
ajbmeb-2285	107	1	their	their	PRON
ajbmeb-2285	107	2	study	study	NOUN
ajbmeb-2285	107	3	found	find	VERB
ajbmeb-2285	107	4	that	that	SCONJ
ajbmeb-2285	107	5	strong	strong	ADJ
ajbmeb-2285	107	6	corporate	corporate	ADJ
ajbmeb-2285	107	7	governance	governance	NOUN
ajbmeb-2285	107	8	,	,	PUNCT
ajbmeb-2285	107	9	characterized	characterize	VERB
ajbmeb-2285	107	10	by	by	ADP
ajbmeb-2285	107	11	independent	independent	ADJ
ajbmeb-2285	107	12	and	and	CCONJ
ajbmeb-2285	107	13	knowledgeable	knowledgeable	ADJ
ajbmeb-2285	107	14	audit	audit	NOUN
ajbmeb-2285	107	15	committees	committee	NOUN
ajbmeb-2285	107	16	,	,	PUNCT
ajbmeb-2285	107	17	leads	lead	VERB
ajbmeb-2285	107	18	to	to	ADP
ajbmeb-2285	107	19	better	well	ADJ
ajbmeb-2285	107	20	financial	financial	ADJ
ajbmeb-2285	107	21	performance	performance	NOUN
ajbmeb-2285	107	22	and	and	CCONJ
ajbmeb-2285	107	23	sustainability	sustainability	NOUN
ajbmeb-2285	107	24	in	in	ADP
ajbmeb-2285	107	25	mfis	mfis	PROPN
ajbmeb-2285	107	26	.	.	PUNCT
ajbmeb-2285	108	1	the	the	DET
ajbmeb-2285	108	2	findings	finding	NOUN
ajbmeb-2285	108	3	emphasize	emphasize	VERB
ajbmeb-2285	108	4	the	the	DET
ajbmeb-2285	108	5	importance	importance	NOUN
ajbmeb-2285	108	6	of	of	ADP
ajbmeb-2285	108	7	governance	governance	NOUN
ajbmeb-2285	108	8	mechanisms	mechanism	NOUN
ajbmeb-2285	108	9	in	in	ADP
ajbmeb-2285	108	10	enhancing	enhance	VERB
ajbmeb-2285	108	11	transparency	transparency	NOUN
ajbmeb-2285	108	12	and	and	CCONJ
ajbmeb-2285	108	13	investor	investor	NOUN
ajbmeb-2285	108	14	confidence	confidence	NOUN
ajbmeb-2285	108	15	in	in	ADP
ajbmeb-2285	108	16	the	the	DET
ajbmeb-2285	108	17	microfinance	microfinance	NOUN
ajbmeb-2285	108	18	sector	sector	NOUN
ajbmeb-2285	108	19	.	.	PUNCT
ajbmeb-2285	109	1	amran	amran	NOUN
ajbmeb-2285	109	2	et	et	PROPN
ajbmeb-2285	109	3	al	al	PROPN
ajbmeb-2285	109	4	.	.	PROPN
ajbmeb-2285	110	1	(	(	PUNCT
ajbmeb-2285	110	2	2019	2019	NUM
ajbmeb-2285	110	3	)	)	PUNCT
ajbmeb-2285	110	4	focused	focus	VERB
ajbmeb-2285	110	5	on	on	ADP
ajbmeb-2285	110	6	the	the	DET
ajbmeb-2285	110	7	effectiveness	effectiveness	NOUN
ajbmeb-2285	110	8	of	of	ADP
ajbmeb-2285	110	9	audit	audit	NOUN
ajbmeb-2285	110	10	committees	committee	NOUN
ajbmeb-2285	110	11	and	and	CCONJ
ajbmeb-2285	110	12	their	their	PRON
ajbmeb-2285	110	13	impact	impact	NOUN
ajbmeb-2285	110	14	on	on	ADP
ajbmeb-2285	110	15	financial	financial	ADJ
ajbmeb-2285	110	16	performance	performance	NOUN
ajbmeb-2285	110	17	in	in	ADP
ajbmeb-2285	110	18	malaysian	malaysian	ADJ
ajbmeb-2285	110	19	public	public	ADJ
ajbmeb-2285	110	20	listed	list	VERB
ajbmeb-2285	110	21	companies	company	NOUN
ajbmeb-2285	110	22	(	(	PUNCT
ajbmeb-2285	110	23	plcs	plcs	PROPN
ajbmeb-2285	110	24	)	)	PUNCT
ajbmeb-2285	110	25	.	.	PUNCT
ajbmeb-2285	111	1	they	they	PRON
ajbmeb-2285	111	2	found	find	VERB
ajbmeb-2285	111	3	that	that	SCONJ
ajbmeb-2285	111	4	audit	audit	NOUN
ajbmeb-2285	111	5	committees	committee	NOUN
ajbmeb-2285	111	6	with	with	ADP
ajbmeb-2285	111	7	greater	great	ADJ
ajbmeb-2285	111	8	effectiveness	effectiveness	NOUN
ajbmeb-2285	111	9	contribute	contribute	VERB
ajbmeb-2285	111	10	to	to	ADP
ajbmeb-2285	111	11	improved	improve	VERB
ajbmeb-2285	111	12	financial	financial	ADJ
ajbmeb-2285	111	13	reporting	reporting	NOUN
ajbmeb-2285	111	14	quality	quality	NOUN
ajbmeb-2285	111	15	and	and	CCONJ
ajbmeb-2285	111	16	market	market	NOUN
ajbmeb-2285	111	17	perception	perception	NOUN
ajbmeb-2285	111	18	of	of	ADP
ajbmeb-2285	111	19	firms	firm	NOUN
ajbmeb-2285	111	20	'	'	PART
ajbmeb-2285	111	21	governance	governance	NOUN
ajbmeb-2285	111	22	quality	quality	NOUN
ajbmeb-2285	111	23	.	.	PUNCT
ajbmeb-2285	112	1	the	the	DET
ajbmeb-2285	112	2	study	study	NOUN
ajbmeb-2285	112	3	highlights	highlight	VERB
ajbmeb-2285	112	4	the	the	DET
ajbmeb-2285	112	5	critical	critical	ADJ
ajbmeb-2285	112	6	role	role	NOUN
ajbmeb-2285	112	7	of	of	ADP
ajbmeb-2285	112	8	audit	audit	NOUN
ajbmeb-2285	112	9	committees	committee	NOUN
ajbmeb-2285	112	10	in	in	ADP
ajbmeb-2285	112	11	promoting	promote	VERB
ajbmeb-2285	112	12	transparency	transparency	NOUN
ajbmeb-2285	112	13	and	and	CCONJ
ajbmeb-2285	112	14	accountability	accountability	NOUN
ajbmeb-2285	112	15	in	in	ADP
ajbmeb-2285	112	16	the	the	DET
ajbmeb-2285	112	17	malaysian	malaysian	ADJ
ajbmeb-2285	112	18	capital	capital	NOUN
ajbmeb-2285	112	19	market	market	NOUN
ajbmeb-2285	112	20	.	.	PUNCT
ajbmeb-2285	113	1	american	american	ADJ
ajbmeb-2285	113	2	journal	journal	PROPN
ajbmeb-2285	113	3	of	of	ADP
ajbmeb-2285	113	4	business	business	NOUN
ajbmeb-2285	113	5	management	management	NOUN
ajbmeb-2285	113	6	,	,	PUNCT
ajbmeb-2285	113	7	economics	economic	NOUN
ajbmeb-2285	113	8	and	and	CCONJ
ajbmeb-2285	113	9	banking	banking	NOUN
ajbmeb-2285	113	10	volume	volume	NOUN
ajbmeb-2285	113	11	26	26	NUM
ajbmeb-2285	113	12	july	july	PROPN
ajbmeb-2285	113	13	2024	2024	NUM
ajbmeb-2285	113	14	p	p	NOUN
ajbmeb-2285	113	15	a	a	DET
ajbmeb-2285	113	16	g	g	NOUN
ajbmeb-2285	113	17	e	e	NOUN
ajbmeb-2285	113	18	|	|	ADV
ajbmeb-2285	113	19	30	30	NUM
ajbmeb-2285	113	20	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2285	113	21	suriani	suriani	NOUN
ajbmeb-2285	113	22	et	et	PROPN
ajbmeb-2285	113	23	al	al	PROPN
ajbmeb-2285	113	24	.	.	PROPN
ajbmeb-2285	114	1	(	(	PUNCT
ajbmeb-2285	114	2	2021	2021	NUM
ajbmeb-2285	114	3	)	)	PUNCT
ajbmeb-2285	114	4	analyzed	analyze	VERB
ajbmeb-2285	114	5	audit	audit	NOUN
ajbmeb-2285	114	6	committee	committee	NOUN
ajbmeb-2285	114	7	attributes	attribute	NOUN
ajbmeb-2285	114	8	and	and	CCONJ
ajbmeb-2285	114	9	corporate	corporate	ADJ
ajbmeb-2285	114	10	governance	governance	NOUN
ajbmeb-2285	114	11	mechanisms	mechanism	NOUN
ajbmeb-2285	114	12	'	'	PART
ajbmeb-2285	114	13	impact	impact	NOUN
ajbmeb-2285	114	14	on	on	ADP
ajbmeb-2285	114	15	financial	financial	ADJ
ajbmeb-2285	114	16	performance	performance	NOUN
ajbmeb-2285	114	17	in	in	ADP
ajbmeb-2285	114	18	shariah	shariah	PROPN
ajbmeb-2285	114	19	-	-	PUNCT
ajbmeb-2285	114	20	compliant	compliant	ADJ
ajbmeb-2285	114	21	firms	firm	NOUN
ajbmeb-2285	114	22	in	in	ADP
ajbmeb-2285	114	23	malaysia	malaysia	PROPN
ajbmeb-2285	114	24	.	.	PUNCT
ajbmeb-2285	115	1	their	their	PRON
ajbmeb-2285	115	2	findings	finding	NOUN
ajbmeb-2285	115	3	suggest	suggest	VERB
ajbmeb-2285	115	4	that	that	SCONJ
ajbmeb-2285	115	5	wellstructured	wellstructure	VERB
ajbmeb-2285	115	6	and	and	CCONJ
ajbmeb-2285	115	7	proactive	proactive	ADJ
ajbmeb-2285	115	8	audit	audit	NOUN
ajbmeb-2285	115	9	committees	committee	NOUN
ajbmeb-2285	115	10	,	,	PUNCT
ajbmeb-2285	115	11	coupled	couple	VERB
ajbmeb-2285	115	12	with	with	ADP
ajbmeb-2285	115	13	robust	robust	ADJ
ajbmeb-2285	115	14	corporate	corporate	ADJ
ajbmeb-2285	115	15	governance	governance	NOUN
ajbmeb-2285	115	16	practices	practice	NOUN
ajbmeb-2285	115	17	,	,	PUNCT
ajbmeb-2285	115	18	lead	lead	VERB
ajbmeb-2285	115	19	to	to	ADP
ajbmeb-2285	115	20	better	well	ADJ
ajbmeb-2285	115	21	financial	financial	ADJ
ajbmeb-2285	115	22	performance	performance	NOUN
ajbmeb-2285	115	23	indicators	indicator	NOUN
ajbmeb-2285	115	24	in	in	ADP
ajbmeb-2285	115	25	shariah	shariah	PROPN
ajbmeb-2285	115	26	-	-	PUNCT
ajbmeb-2285	115	27	compliant	compliant	ADJ
ajbmeb-2285	115	28	firms	firm	NOUN
ajbmeb-2285	115	29	.	.	PUNCT
ajbmeb-2285	116	1	the	the	DET
ajbmeb-2285	116	2	study	study	NOUN
ajbmeb-2285	116	3	underscores	underscore	VERB
ajbmeb-2285	116	4	the	the	DET
ajbmeb-2285	116	5	importance	importance	NOUN
ajbmeb-2285	116	6	of	of	ADP
ajbmeb-2285	116	7	effective	effective	ADJ
ajbmeb-2285	116	8	governance	governance	NOUN
ajbmeb-2285	116	9	mechanisms	mechanism	NOUN
ajbmeb-2285	116	10	in	in	ADP
ajbmeb-2285	116	11	driving	drive	VERB
ajbmeb-2285	116	12	sustainable	sustainable	ADJ
ajbmeb-2285	116	13	growth	growth	NOUN
ajbmeb-2285	116	14	and	and	CCONJ
ajbmeb-2285	116	15	value	value	NOUN
ajbmeb-2285	116	16	creation	creation	NOUN
ajbmeb-2285	116	17	in	in	ADP
ajbmeb-2285	116	18	islamic	islamic	ADJ
ajbmeb-2285	116	19	finance	finance	NOUN
ajbmeb-2285	116	20	.	.	PUNCT
ajbmeb-2285	117	1	3	3	X
ajbmeb-2285	117	2	.	.	X
ajbmeb-2285	117	3	methodology	methodology	NOUN
ajbmeb-2285	117	4	the	the	DET
ajbmeb-2285	117	5	study	study	NOUN
ajbmeb-2285	117	6	employed	employ	VERB
ajbmeb-2285	117	7	ex	ex	NOUN
ajbmeb-2285	117	8	-	-	ADJ
ajbmeb-2285	117	9	post	post	ADJ
ajbmeb-2285	117	10	-	-	ADJ
ajbmeb-2285	117	11	facto	facto	ADJ
ajbmeb-2285	117	12	research	research	NOUN
ajbmeb-2285	117	13	design	design	NOUN
ajbmeb-2285	117	14	due	due	ADP
ajbmeb-2285	117	15	to	to	ADP
ajbmeb-2285	117	16	the	the	DET
ajbmeb-2285	117	17	availability	availability	NOUN
ajbmeb-2285	117	18	of	of	ADP
ajbmeb-2285	117	19	preexisting	preexist	VERB
ajbmeb-2285	117	20	data	datum	NOUN
ajbmeb-2285	117	21	,	,	PUNCT
ajbmeb-2285	117	22	ensuring	ensure	VERB
ajbmeb-2285	117	23	that	that	SCONJ
ajbmeb-2285	117	24	outcomes	outcome	NOUN
ajbmeb-2285	117	25	were	be	AUX
ajbmeb-2285	117	26	not	not	PART
ajbmeb-2285	117	27	manipulated	manipulate	VERB
ajbmeb-2285	117	28	and	and	CCONJ
ajbmeb-2285	117	29	reducing	reduce	VERB
ajbmeb-2285	117	30	potential	potential	ADJ
ajbmeb-2285	117	31	researcher	researcher	NOUN
ajbmeb-2285	117	32	bias	bias	NOUN
ajbmeb-2285	117	33	.	.	PUNCT
ajbmeb-2285	118	1	in	in	ADP
ajbmeb-2285	118	2	the	the	DET
ajbmeb-2285	118	3	context	context	NOUN
ajbmeb-2285	118	4	of	of	ADP
ajbmeb-2285	118	5	this	this	DET
ajbmeb-2285	118	6	study	study	NOUN
ajbmeb-2285	118	7	,	,	PUNCT
ajbmeb-2285	118	8	the	the	DET
ajbmeb-2285	118	9	population	population	NOUN
ajbmeb-2285	118	10	comprised	comprise	VERB
ajbmeb-2285	118	11	of	of	ADP
ajbmeb-2285	118	12	the	the	DET
ajbmeb-2285	118	13	twenty	twenty	NUM
ajbmeb-2285	118	14	-	-	PUNCT
ajbmeb-2285	118	15	five	five	NUM
ajbmeb-2285	118	16	(	(	PUNCT
ajbmeb-2285	118	17	25	25	NUM
ajbmeb-2285	118	18	)	)	PUNCT
ajbmeb-2285	118	19	insurance	insurance	NOUN
ajbmeb-2285	118	20	companies	company	NOUN
ajbmeb-2285	118	21	listed	list	VERB
ajbmeb-2285	118	22	on	on	ADP
ajbmeb-2285	118	23	the	the	DET
ajbmeb-2285	118	24	nigerian	nigerian	ADJ
ajbmeb-2285	118	25	exchange	exchange	NOUN
ajbmeb-2285	118	26	group	group	NOUN
ajbmeb-2285	118	27	(	(	PUNCT
ajbmeb-2285	118	28	nxg	nxg	PROPN
ajbmeb-2285	118	29	)	)	PUNCT
ajbmeb-2285	118	30	as	as	ADP
ajbmeb-2285	118	31	at	at	ADP
ajbmeb-2285	118	32	31st	31st	PROPN
ajbmeb-2285	118	33	december	december	PROPN
ajbmeb-2285	118	34	,	,	PUNCT
ajbmeb-2285	118	35	2023	2023	NUM
ajbmeb-2285	118	36	.	.	PUNCT
ajbmeb-2285	119	1	the	the	DET
ajbmeb-2285	119	2	period	period	NOUN
ajbmeb-2285	119	3	covered	cover	VERB
ajbmeb-2285	119	4	by	by	ADP
ajbmeb-2285	119	5	this	this	DET
ajbmeb-2285	119	6	investigation	investigation	NOUN
ajbmeb-2285	119	7	spanned	span	VERB
ajbmeb-2285	119	8	from	from	ADP
ajbmeb-2285	119	9	20162023	20162023	NUM
ajbmeb-2285	119	10	.	.	PUNCT
ajbmeb-2285	120	1	purposive	purposive	ADJ
ajbmeb-2285	120	2	sampling	sampling	NOUN
ajbmeb-2285	120	3	technique	technique	NOUN
ajbmeb-2285	120	4	was	be	AUX
ajbmeb-2285	120	5	utilized	utilize	VERB
ajbmeb-2285	120	6	to	to	PART
ajbmeb-2285	120	7	select	select	VERB
ajbmeb-2285	120	8	eleven	eleven	NUM
ajbmeb-2285	120	9	(	(	PUNCT
ajbmeb-2285	120	10	11	11	NUM
ajbmeb-2285	120	11	)	)	PUNCT
ajbmeb-2285	120	12	companies	company	NOUN
ajbmeb-2285	120	13	with	with	ADP
ajbmeb-2285	120	14	up	up	ADP
ajbmeb-2285	120	15	-	-	PUNCT
ajbmeb-2285	120	16	to	to	ADP
ajbmeb-2285	120	17	-	-	PUNCT
ajbmeb-2285	120	18	date	date	NOUN
ajbmeb-2285	120	19	annual	annual	ADJ
ajbmeb-2285	120	20	financial	financial	ADJ
ajbmeb-2285	120	21	reports	report	NOUN
ajbmeb-2285	120	22	covering	cover	VERB
ajbmeb-2285	120	23	all	all	DET
ajbmeb-2285	120	24	relevant	relevant	ADJ
ajbmeb-2285	120	25	variables	variable	NOUN
ajbmeb-2285	120	26	,	,	PUNCT
ajbmeb-2285	120	27	allowing	allow	VERB
ajbmeb-2285	120	28	for	for	ADP
ajbmeb-2285	120	29	a	a	DET
ajbmeb-2285	120	30	comprehensive	comprehensive	ADJ
ajbmeb-2285	120	31	analysis	analysis	NOUN
ajbmeb-2285	120	32	of	of	ADP
ajbmeb-2285	120	33	the	the	DET
ajbmeb-2285	120	34	variables	variable	NOUN
ajbmeb-2285	120	35	under	under	ADP
ajbmeb-2285	120	36	investigation	investigation	NOUN
ajbmeb-2285	120	37	(	(	PUNCT
ajbmeb-2285	120	38	appendices	appendix	NOUN
ajbmeb-2285	120	39	)	)	PUNCT
ajbmeb-2285	120	40	.	.	PUNCT
ajbmeb-2285	121	1	data	datum	NOUN
ajbmeb-2285	121	2	analysis	analysis	NOUN
ajbmeb-2285	121	3	techniques	technique	NOUN
ajbmeb-2285	121	4	including	include	VERB
ajbmeb-2285	121	5	descriptive	descriptive	ADJ
ajbmeb-2285	121	6	statistics	statistic	NOUN
ajbmeb-2285	121	7	,	,	PUNCT
ajbmeb-2285	121	8	and	and	CCONJ
ajbmeb-2285	121	9	ordinary	ordinary	ADJ
ajbmeb-2285	121	10	least	least	ADJ
ajbmeb-2285	121	11	squares	square	NOUN
ajbmeb-2285	121	12	(	(	PUNCT
ajbmeb-2285	121	13	ols	ol	NOUN
ajbmeb-2285	121	14	)	)	PUNCT
ajbmeb-2285	121	15	regression	regression	NOUN
ajbmeb-2285	121	16	analysis	analysis	NOUN
ajbmeb-2285	121	17	were	be	AUX
ajbmeb-2285	121	18	employed	employ	VERB
ajbmeb-2285	121	19	using	use	VERB
ajbmeb-2285	121	20	e	e	NOUN
ajbmeb-2285	121	21	-	-	ADJ
ajbmeb-2285	121	22	view-9	view-9	NUM
ajbmeb-2285	121	23	statistical	statistical	ADJ
ajbmeb-2285	121	24	package	package	NOUN
ajbmeb-2285	121	25	,	,	PUNCT
ajbmeb-2285	121	26	enabling	enable	VERB
ajbmeb-2285	121	27	rigorous	rigorous	ADJ
ajbmeb-2285	121	28	examination	examination	NOUN
ajbmeb-2285	121	29	of	of	ADP
ajbmeb-2285	121	30	the	the	DET
ajbmeb-2285	121	31	variables	variable	NOUN
ajbmeb-2285	121	32	.	.	PUNCT
ajbmeb-2285	122	1	in	in	ADP
ajbmeb-2285	122	2	accordance	accordance	NOUN
ajbmeb-2285	122	3	with	with	ADP
ajbmeb-2285	122	4	the	the	DET
ajbmeb-2285	122	5	existing	exist	VERB
ajbmeb-2285	122	6	scholarly	scholarly	ADJ
ajbmeb-2285	122	7	discourse	discourse	NOUN
ajbmeb-2285	122	8	,	,	PUNCT
ajbmeb-2285	122	9	the	the	DET
ajbmeb-2285	122	10	econometric	econometric	ADJ
ajbmeb-2285	122	11	model	model	NOUN
ajbmeb-2285	122	12	can	can	AUX
ajbmeb-2285	122	13	be	be	AUX
ajbmeb-2285	122	14	delineated	delineate	VERB
ajbmeb-2285	122	15	as	as	SCONJ
ajbmeb-2285	122	16	follows	follow	VERB
ajbmeb-2285	122	17	:	:	PUNCT
ajbmeb-2285	122	18	pat	pat	X
ajbmeb-2285	122	19	=	=	SYM
ajbmeb-2285	122	20	f	f	PROPN
ajbmeb-2285	122	21	(	(	PUNCT
ajbmeb-2285	122	22	acs	acs	PROPN
ajbmeb-2285	122	23	,	,	PUNCT
ajbmeb-2285	122	24	acc	acc	PROPN
ajbmeb-2285	122	25	,	,	PUNCT
ajbmeb-2285	122	26	acm	acm	PROPN
ajbmeb-2285	122	27	)	)	PUNCT
ajbmeb-2285	122	28	…	…	PUNCT
ajbmeb-2285	122	29	...................................................	...................................................	PUNCT
ajbmeb-2285	123	1	i	i	PRON
ajbmeb-2285	123	2	where	where	SCONJ
ajbmeb-2285	123	3	;	;	PUNCT
ajbmeb-2285	123	4	acs=	acs=	ADP
ajbmeb-2285	123	5	audit	audit	NOUN
ajbmeb-2285	123	6	committee	committee	NOUN
ajbmeb-2285	123	7	size	size	NOUN
ajbmeb-2285	123	8	acc=	acc=	PROPN
ajbmeb-2285	123	9	audit	audit	NOUN
ajbmeb-2285	123	10	committee	committee	NOUN
ajbmeb-2285	123	11	composition	composition	NOUN
ajbmeb-2285	123	12	acm=	acm=	PROPN
ajbmeb-2285	123	13	audit	audit	NOUN
ajbmeb-2285	123	14	committee	committee	NOUN
ajbmeb-2285	123	15	meetings	meeting	NOUN
ajbmeb-2285	123	16	pat=	pat=	PROPN
ajbmeb-2285	123	17	profit	profit	NOUN
ajbmeb-2285	123	18	after	after	ADP
ajbmeb-2285	123	19	tax	tax	NOUN
ajbmeb-2285	123	20	4	4	NUM
ajbmeb-2285	123	21	.	.	PUNCT
ajbmeb-2285	123	22	results	result	NOUN
ajbmeb-2285	123	23	and	and	CCONJ
ajbmeb-2285	123	24	discussion	discussion	NOUN
ajbmeb-2285	123	25	of	of	ADP
ajbmeb-2285	123	26	findings	finding	NOUN
ajbmeb-2285	123	27	table	table	NOUN
ajbmeb-2285	123	28	1	1	NUM
ajbmeb-2285	123	29	:	:	PUNCT
ajbmeb-2285	123	30	descriptive	descriptive	ADJ
ajbmeb-2285	123	31	statistics	statistic	NOUN
ajbmeb-2285	123	32	pat	pat	PROPN
ajbmeb-2285	123	33	acs	acs	PROPN
ajbmeb-2285	123	34	acc	acc	PROPN
ajbmeb-2285	123	35	acm	acm	PROPN
ajbmeb-2285	123	36	mean	mean	VERB
ajbmeb-2285	123	37	5.821974	5.821974	NUM
ajbmeb-2285	123	38	5.021739	5.021739	NUM
ajbmeb-2285	123	39	5.000000	5.000000	NUM
ajbmeb-2285	123	40	3.695652	3.695652	NUM
ajbmeb-2285	123	41	median	median	NOUN
ajbmeb-2285	123	42	6.113044	6.113044	NUM
ajbmeb-2285	123	43	5.000000	5.000000	NUM
ajbmeb-2285	123	44	5.000000	5.000000	NUM
ajbmeb-2285	123	45	4.000000	4.000000	NUM
ajbmeb-2285	123	46	maximum	maximum	ADJ
ajbmeb-2285	123	47	6.739106	6.739106	NUM
ajbmeb-2285	123	48	7.000000	7.000000	NUM
ajbmeb-2285	123	49	7.000000	7.000000	NUM
ajbmeb-2285	123	50	5.000000	5.000000	NUM
ajbmeb-2285	123	51	minimum	minimum	NOUN
ajbmeb-2285	123	52	2.260071	2.260071	NUM
ajbmeb-2285	123	53	4.000000	4.000000	NUM
ajbmeb-2285	123	54	4.000000	4.000000	NUM
ajbmeb-2285	123	55	2.000000	2.000000	NUM
ajbmeb-2285	123	56	std	std	NOUN
ajbmeb-2285	123	57	.	.	PUNCT
ajbmeb-2285	124	1	dev	dev	PROPN
ajbmeb-2285	124	2	.	.	PUNCT
ajbmeb-2285	125	1	0.783431	0.783431	NUM
ajbmeb-2285	125	2	0.802472	0.802472	NUM
ajbmeb-2285	125	3	0.788811	0.788811	NUM
ajbmeb-2285	125	4	0.839830	0.839830	NUM
ajbmeb-2285	125	5	skewness	skewness	NOUN
ajbmeb-2285	125	6	-2.192626	-2.192626	NOUN
ajbmeb-2285	125	7	0.222157	0.222157	NUM
ajbmeb-2285	125	8	0.274659	0.274659	NUM
ajbmeb-2285	125	9	-0.520556	-0.520556	NOUN
ajbmeb-2285	125	10	kurtosis	kurtosis	NOUN
ajbmeb-2285	125	11	10.27752	10.27752	NUM
ajbmeb-2285	125	12	2.217093	2.217093	NUM
ajbmeb-2285	125	13	2.346939	2.346939	NUM
ajbmeb-2285	125	14	2.797260	2.797260	NUM
ajbmeb-2285	125	15	jarque	jarque	NOUN
ajbmeb-2285	125	16	-	-	PUNCT
ajbmeb-2285	125	17	bera	bera	NOUN
ajbmeb-2285	125	18	138.3695	138.3695	NUM
ajbmeb-2285	125	19	1.553187	1.553187	NUM
ajbmeb-2285	125	20	1.395790	1.395790	NUM
ajbmeb-2285	125	21	2.156282	2.156282	NUM
ajbmeb-2285	125	22	probability	probability	NOUN
ajbmeb-2285	125	23	0.000000	0.000000	NUM
ajbmeb-2285	125	24	0.459970	0.459970	NUM
ajbmeb-2285	125	25	0.497632	0.497632	NUM
ajbmeb-2285	125	26	0.340227	0.340227	NUM
ajbmeb-2285	125	27	sum	sum	NOUN
ajbmeb-2285	125	28	267.8108	267.8108	NUM
ajbmeb-2285	125	29	231.0000	231.0000	NUM
ajbmeb-2285	125	30	230.0000	230.0000	NUM
ajbmeb-2285	125	31	170.0000	170.0000	NUM
ajbmeb-2285	125	32	sum	sum	NOUN
ajbmeb-2285	125	33	sq	sq	PROPN
ajbmeb-2285	125	34	.	.	PROPN
ajbmeb-2285	125	35	dev	dev	PROPN
ajbmeb-2285	125	36	.	.	PROPN
ajbmeb-2285	126	1	27.61940	27.61940	NUM
ajbmeb-2285	126	2	28.97826	28.97826	NUM
ajbmeb-2285	126	3	28.00000	28.00000	NUM
ajbmeb-2285	126	4	31.73913	31.73913	NUM
ajbmeb-2285	126	5	observations	observation	NOUN
ajbmeb-2285	126	6	88	88	NUM
ajbmeb-2285	126	7	88	88	NUM
ajbmeb-2285	126	8	88	88	NUM
ajbmeb-2285	126	9	88	88	NUM
ajbmeb-2285	126	10	source	source	NOUN
ajbmeb-2285	126	11	:	:	PUNCT
ajbmeb-2285	126	12	computed	compute	VERB
ajbmeb-2285	126	13	using	use	VERB
ajbmeb-2285	126	14	eview9	eview9	PROPN
ajbmeb-2285	126	15	american	american	PROPN
ajbmeb-2285	126	16	journal	journal	PROPN
ajbmeb-2285	126	17	of	of	ADP
ajbmeb-2285	126	18	business	business	NOUN
ajbmeb-2285	126	19	management	management	NOUN
ajbmeb-2285	126	20	,	,	PUNCT
ajbmeb-2285	126	21	economics	economic	NOUN
ajbmeb-2285	126	22	and	and	CCONJ
ajbmeb-2285	126	23	banking	banking	NOUN
ajbmeb-2285	126	24	volume	volume	NOUN
ajbmeb-2285	126	25	26	26	NUM
ajbmeb-2285	126	26	july	july	PROPN
ajbmeb-2285	126	27	2024	2024	NUM
ajbmeb-2285	126	28	p	p	NOUN
ajbmeb-2285	126	29	a	a	PRON
ajbmeb-2285	126	30	g	g	NOUN
ajbmeb-2285	126	31	e	e	NOUN
ajbmeb-2285	126	32	|	|	NOUN
ajbmeb-2285	126	33	31	31	NUM
ajbmeb-2285	126	34	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	126	35	the	the	DET
ajbmeb-2285	126	36	descriptive	descriptive	ADJ
ajbmeb-2285	126	37	statistics	statistic	NOUN
ajbmeb-2285	126	38	provide	provide	VERB
ajbmeb-2285	126	39	valuable	valuable	ADJ
ajbmeb-2285	126	40	insights	insight	NOUN
ajbmeb-2285	126	41	into	into	ADP
ajbmeb-2285	126	42	the	the	DET
ajbmeb-2285	126	43	distribution	distribution	NOUN
ajbmeb-2285	126	44	and	and	CCONJ
ajbmeb-2285	126	45	characteristics	characteristic	NOUN
ajbmeb-2285	126	46	of	of	ADP
ajbmeb-2285	126	47	the	the	DET
ajbmeb-2285	126	48	variables	variable	NOUN
ajbmeb-2285	126	49	under	under	ADP
ajbmeb-2285	126	50	study	study	NOUN
ajbmeb-2285	126	51	,	,	PUNCT
ajbmeb-2285	126	52	including	include	VERB
ajbmeb-2285	126	53	profit	profit	NOUN
ajbmeb-2285	126	54	after	after	ADP
ajbmeb-2285	126	55	tax	tax	NOUN
ajbmeb-2285	126	56	(	(	PUNCT
ajbmeb-2285	126	57	pat	pat	PROPN
ajbmeb-2285	126	58	)	)	PUNCT
ajbmeb-2285	126	59	,	,	PUNCT
ajbmeb-2285	126	60	audit	audit	NOUN
ajbmeb-2285	126	61	committee	committee	NOUN
ajbmeb-2285	126	62	size	size	NOUN
ajbmeb-2285	126	63	(	(	PUNCT
ajbmeb-2285	126	64	acs	acs	PROPN
ajbmeb-2285	126	65	)	)	PUNCT
ajbmeb-2285	126	66	,	,	PUNCT
ajbmeb-2285	126	67	audit	audit	NOUN
ajbmeb-2285	126	68	committee	committee	NOUN
ajbmeb-2285	126	69	composition	composition	NOUN
ajbmeb-2285	126	70	(	(	PUNCT
ajbmeb-2285	126	71	acc	acc	PROPN
ajbmeb-2285	126	72	)	)	PUNCT
ajbmeb-2285	126	73	,	,	PUNCT
ajbmeb-2285	126	74	and	and	CCONJ
ajbmeb-2285	126	75	audit	audit	NOUN
ajbmeb-2285	126	76	committee	committee	NOUN
ajbmeb-2285	126	77	meetings	meeting	NOUN
ajbmeb-2285	126	78	(	(	PUNCT
ajbmeb-2285	126	79	acm	acm	PROPN
ajbmeb-2285	126	80	)	)	PUNCT
ajbmeb-2285	126	81	.	.	PUNCT
ajbmeb-2285	127	1	the	the	DET
ajbmeb-2285	127	2	mean	mean	ADJ
ajbmeb-2285	127	3	pat	pat	NOUN
ajbmeb-2285	127	4	value	value	NOUN
ajbmeb-2285	127	5	of	of	ADP
ajbmeb-2285	127	6	5.822	5.822	NUM
ajbmeb-2285	127	7	indicates	indicate	VERB
ajbmeb-2285	127	8	the	the	DET
ajbmeb-2285	127	9	average	average	ADJ
ajbmeb-2285	127	10	profitability	profitability	NOUN
ajbmeb-2285	127	11	level	level	NOUN
ajbmeb-2285	127	12	of	of	ADP
ajbmeb-2285	127	13	the	the	DET
ajbmeb-2285	127	14	insurance	insurance	NOUN
ajbmeb-2285	127	15	companies	company	NOUN
ajbmeb-2285	127	16	,	,	PUNCT
ajbmeb-2285	127	17	with	with	ADP
ajbmeb-2285	127	18	a	a	DET
ajbmeb-2285	127	19	median	median	NOUN
ajbmeb-2285	127	20	of	of	ADP
ajbmeb-2285	127	21	6.113	6.113	NUM
ajbmeb-2285	127	22	suggesting	suggest	VERB
ajbmeb-2285	127	23	a	a	DET
ajbmeb-2285	127	24	slightly	slightly	ADV
ajbmeb-2285	127	25	right	right	ADJ
ajbmeb-2285	127	26	-	-	PUNCT
ajbmeb-2285	127	27	skewed	skewed	ADJ
ajbmeb-2285	127	28	distribution	distribution	NOUN
ajbmeb-2285	127	29	.	.	PUNCT
ajbmeb-2285	128	1	in	in	ADP
ajbmeb-2285	128	2	contrast	contrast	NOUN
ajbmeb-2285	128	3	,	,	PUNCT
ajbmeb-2285	128	4	acs	acs	PROPN
ajbmeb-2285	128	5	and	and	CCONJ
ajbmeb-2285	128	6	acc	acc	PROPN
ajbmeb-2285	128	7	exhibit	exhibit	VERB
ajbmeb-2285	128	8	relatively	relatively	ADV
ajbmeb-2285	128	9	stable	stable	ADJ
ajbmeb-2285	128	10	means	mean	NOUN
ajbmeb-2285	128	11	and	and	CCONJ
ajbmeb-2285	128	12	medians	median	NOUN
ajbmeb-2285	128	13	around	around	ADP
ajbmeb-2285	128	14	5	5	NUM
ajbmeb-2285	128	15	,	,	PUNCT
ajbmeb-2285	128	16	indicating	indicate	VERB
ajbmeb-2285	128	17	consistent	consistent	ADJ
ajbmeb-2285	128	18	sizes	size	NOUN
ajbmeb-2285	128	19	and	and	CCONJ
ajbmeb-2285	128	20	compositions	composition	NOUN
ajbmeb-2285	128	21	of	of	ADP
ajbmeb-2285	128	22	audit	audit	NOUN
ajbmeb-2285	128	23	committees	committee	NOUN
ajbmeb-2285	128	24	across	across	ADP
ajbmeb-2285	128	25	the	the	DET
ajbmeb-2285	128	26	sample	sample	NOUN
ajbmeb-2285	128	27	.	.	PUNCT
ajbmeb-2285	129	1	however	however	ADV
ajbmeb-2285	129	2	,	,	PUNCT
ajbmeb-2285	129	3	there	there	PRON
ajbmeb-2285	129	4	is	be	VERB
ajbmeb-2285	129	5	noticeable	noticeable	ADJ
ajbmeb-2285	129	6	variability	variability	NOUN
ajbmeb-2285	129	7	in	in	ADP
ajbmeb-2285	129	8	acm	acm	PROPN
ajbmeb-2285	129	9	,	,	PUNCT
ajbmeb-2285	129	10	with	with	ADP
ajbmeb-2285	129	11	a	a	DET
ajbmeb-2285	129	12	mean	mean	NOUN
ajbmeb-2285	129	13	of	of	ADP
ajbmeb-2285	129	14	3.696	3.696	NUM
ajbmeb-2285	129	15	and	and	CCONJ
ajbmeb-2285	129	16	a	a	DET
ajbmeb-2285	129	17	median	median	NOUN
ajbmeb-2285	129	18	of	of	ADP
ajbmeb-2285	129	19	4	4	NUM
ajbmeb-2285	129	20	,	,	PUNCT
ajbmeb-2285	129	21	suggesting	suggest	VERB
ajbmeb-2285	129	22	some	some	DET
ajbmeb-2285	129	23	dispersion	dispersion	NOUN
ajbmeb-2285	129	24	in	in	ADP
ajbmeb-2285	129	25	the	the	DET
ajbmeb-2285	129	26	frequency	frequency	NOUN
ajbmeb-2285	129	27	of	of	ADP
ajbmeb-2285	129	28	audit	audit	NOUN
ajbmeb-2285	129	29	committee	committee	NOUN
ajbmeb-2285	129	30	meetings	meeting	NOUN
ajbmeb-2285	129	31	among	among	ADP
ajbmeb-2285	129	32	the	the	DET
ajbmeb-2285	129	33	insurance	insurance	NOUN
ajbmeb-2285	129	34	companies	company	NOUN
ajbmeb-2285	129	35	.	.	PUNCT
ajbmeb-2285	130	1	the	the	DET
ajbmeb-2285	130	2	standard	standard	ADJ
ajbmeb-2285	130	3	deviations	deviation	NOUN
ajbmeb-2285	130	4	provide	provide	VERB
ajbmeb-2285	130	5	further	further	ADJ
ajbmeb-2285	130	6	insights	insight	NOUN
ajbmeb-2285	130	7	into	into	ADP
ajbmeb-2285	130	8	the	the	DET
ajbmeb-2285	130	9	dispersion	dispersion	NOUN
ajbmeb-2285	130	10	of	of	ADP
ajbmeb-2285	130	11	data	datum	NOUN
ajbmeb-2285	130	12	points	point	NOUN
ajbmeb-2285	130	13	around	around	ADP
ajbmeb-2285	130	14	the	the	DET
ajbmeb-2285	130	15	mean	mean	NOUN
ajbmeb-2285	130	16	,	,	PUNCT
ajbmeb-2285	130	17	with	with	ADP
ajbmeb-2285	130	18	higher	high	ADJ
ajbmeb-2285	130	19	values	value	NOUN
ajbmeb-2285	130	20	for	for	ADP
ajbmeb-2285	130	21	acm	acm	NOUN
ajbmeb-2285	130	22	indicating	indicate	VERB
ajbmeb-2285	130	23	greater	great	ADJ
ajbmeb-2285	130	24	variability	variability	NOUN
ajbmeb-2285	130	25	compared	compare	VERB
ajbmeb-2285	130	26	to	to	ADP
ajbmeb-2285	130	27	acs	acs	PROPN
ajbmeb-2285	130	28	and	and	CCONJ
ajbmeb-2285	130	29	acc	acc	PROPN
ajbmeb-2285	130	30	.	.	PUNCT
ajbmeb-2285	131	1	the	the	DET
ajbmeb-2285	131	2	skewness	skewness	NOUN
ajbmeb-2285	131	3	and	and	CCONJ
ajbmeb-2285	131	4	kurtosis	kurtosis	VERB
ajbmeb-2285	131	5	values	value	NOUN
ajbmeb-2285	131	6	offer	offer	VERB
ajbmeb-2285	131	7	insights	insight	NOUN
ajbmeb-2285	131	8	into	into	ADP
ajbmeb-2285	131	9	the	the	DET
ajbmeb-2285	131	10	distribution	distribution	NOUN
ajbmeb-2285	131	11	's	's	PART
ajbmeb-2285	131	12	symmetry	symmetry	NOUN
ajbmeb-2285	131	13	and	and	CCONJ
ajbmeb-2285	131	14	peakedness	peakedness	NOUN
ajbmeb-2285	131	15	,	,	PUNCT
ajbmeb-2285	131	16	with	with	ADP
ajbmeb-2285	131	17	negative	negative	ADJ
ajbmeb-2285	131	18	skewness	skewness	NOUN
ajbmeb-2285	131	19	for	for	ADP
ajbmeb-2285	131	20	pat	pat	NOUN
ajbmeb-2285	131	21	indicating	indicate	VERB
ajbmeb-2285	131	22	a	a	DET
ajbmeb-2285	131	23	left	left	ADJ
ajbmeb-2285	131	24	-	-	PUNCT
ajbmeb-2285	131	25	skewed	skewed	ADJ
ajbmeb-2285	131	26	distribution	distribution	NOUN
ajbmeb-2285	131	27	of	of	ADP
ajbmeb-2285	131	28	profitability	profitability	NOUN
ajbmeb-2285	131	29	,	,	PUNCT
ajbmeb-2285	131	30	and	and	CCONJ
ajbmeb-2285	131	31	positive	positive	ADJ
ajbmeb-2285	131	32	values	value	NOUN
ajbmeb-2285	131	33	for	for	ADP
ajbmeb-2285	131	34	acs	acs	PROPN
ajbmeb-2285	131	35	,	,	PUNCT
ajbmeb-2285	131	36	acc	acc	PROPN
ajbmeb-2285	131	37	,	,	PUNCT
ajbmeb-2285	131	38	and	and	CCONJ
ajbmeb-2285	131	39	acm	acm	NOUN
ajbmeb-2285	131	40	indicating	indicate	VERB
ajbmeb-2285	131	41	slight	slight	ADJ
ajbmeb-2285	131	42	deviations	deviation	NOUN
ajbmeb-2285	131	43	from	from	ADP
ajbmeb-2285	131	44	normality	normality	NOUN
ajbmeb-2285	131	45	.	.	PUNCT
ajbmeb-2285	132	1	the	the	DET
ajbmeb-2285	132	2	jarque	jarque	NOUN
ajbmeb-2285	132	3	-	-	PUNCT
ajbmeb-2285	132	4	bera	bera	NOUN
ajbmeb-2285	132	5	tests	test	NOUN
ajbmeb-2285	132	6	for	for	ADP
ajbmeb-2285	132	7	normality	normality	NOUN
ajbmeb-2285	132	8	reveal	reveal	VERB
ajbmeb-2285	132	9	significant	significant	ADJ
ajbmeb-2285	132	10	deviations	deviation	NOUN
ajbmeb-2285	132	11	from	from	ADP
ajbmeb-2285	132	12	normality	normality	NOUN
ajbmeb-2285	132	13	for	for	ADP
ajbmeb-2285	132	14	pat	pat	PROPN
ajbmeb-2285	132	15	,	,	PUNCT
ajbmeb-2285	132	16	suggesting	suggest	VERB
ajbmeb-2285	132	17	a	a	DET
ajbmeb-2285	132	18	departure	departure	NOUN
ajbmeb-2285	132	19	from	from	ADP
ajbmeb-2285	132	20	the	the	DET
ajbmeb-2285	132	21	normal	normal	ADJ
ajbmeb-2285	132	22	distribution	distribution	NOUN
ajbmeb-2285	132	23	,	,	PUNCT
ajbmeb-2285	132	24	while	while	SCONJ
ajbmeb-2285	132	25	acs	acs	PROPN
ajbmeb-2285	132	26	,	,	PUNCT
ajbmeb-2285	132	27	acc	acc	PROPN
ajbmeb-2285	132	28	,	,	PUNCT
ajbmeb-2285	132	29	and	and	CCONJ
ajbmeb-2285	132	30	acm	acm	PROPN
ajbmeb-2285	132	31	exhibit	exhibit	VERB
ajbmeb-2285	132	32	p	p	NOUN
ajbmeb-2285	132	33	-	-	PUNCT
ajbmeb-2285	132	34	values	value	NOUN
ajbmeb-2285	132	35	above	above	ADP
ajbmeb-2285	132	36	the	the	DET
ajbmeb-2285	132	37	significance	significance	NOUN
ajbmeb-2285	132	38	threshold	threshold	NOUN
ajbmeb-2285	132	39	,	,	PUNCT
ajbmeb-2285	132	40	indicating	indicate	VERB
ajbmeb-2285	132	41	a	a	DET
ajbmeb-2285	132	42	closer	close	ADJ
ajbmeb-2285	132	43	fit	fit	NOUN
ajbmeb-2285	132	44	to	to	ADP
ajbmeb-2285	132	45	the	the	DET
ajbmeb-2285	132	46	normal	normal	ADJ
ajbmeb-2285	132	47	distribution	distribution	NOUN
ajbmeb-2285	132	48	.	.	PUNCT
ajbmeb-2285	133	1	overall	overall	ADJ
ajbmeb-2285	133	2	,	,	PUNCT
ajbmeb-2285	133	3	these	these	DET
ajbmeb-2285	133	4	descriptive	descriptive	ADJ
ajbmeb-2285	133	5	statistics	statistic	NOUN
ajbmeb-2285	133	6	provide	provide	VERB
ajbmeb-2285	133	7	a	a	DET
ajbmeb-2285	133	8	comprehensive	comprehensive	ADJ
ajbmeb-2285	133	9	overview	overview	NOUN
ajbmeb-2285	133	10	of	of	ADP
ajbmeb-2285	133	11	the	the	DET
ajbmeb-2285	133	12	variables	variable	NOUN
ajbmeb-2285	133	13	'	'	PART
ajbmeb-2285	133	14	distributions	distribution	NOUN
ajbmeb-2285	133	15	and	and	CCONJ
ajbmeb-2285	133	16	characteristics	characteristic	NOUN
ajbmeb-2285	133	17	,	,	PUNCT
ajbmeb-2285	133	18	laying	lay	VERB
ajbmeb-2285	133	19	the	the	DET
ajbmeb-2285	133	20	foundation	foundation	NOUN
ajbmeb-2285	133	21	for	for	ADP
ajbmeb-2285	133	22	further	further	ADJ
ajbmeb-2285	133	23	analysis	analysis	NOUN
ajbmeb-2285	133	24	and	and	CCONJ
ajbmeb-2285	133	25	interpretation	interpretation	NOUN
ajbmeb-2285	133	26	of	of	ADP
ajbmeb-2285	133	27	the	the	DET
ajbmeb-2285	133	28	results	result	NOUN
ajbmeb-2285	133	29	.	.	PUNCT
ajbmeb-2285	134	1	test	test	NOUN
ajbmeb-2285	134	2	of	of	ADP
ajbmeb-2285	134	3	hypotheses	hypothesis	NOUN
ajbmeb-2285	134	4	1	1	NUM
ajbmeb-2285	134	5	-	-	SYM
ajbmeb-2285	134	6	3	3	NUM
ajbmeb-2285	134	7	h01	h01	NOUN
ajbmeb-2285	134	8	:	:	PUNCT
ajbmeb-2285	134	9	audit	audit	PROPN
ajbmeb-2285	134	10	committee	committee	NOUN
ajbmeb-2285	134	11	size	size	NOUN
ajbmeb-2285	134	12	does	do	AUX
ajbmeb-2285	134	13	not	not	PART
ajbmeb-2285	134	14	significantly	significantly	ADV
ajbmeb-2285	134	15	relate	relate	VERB
ajbmeb-2285	134	16	to	to	ADP
ajbmeb-2285	134	17	profit	profit	NOUN
ajbmeb-2285	134	18	after	after	ADP
ajbmeb-2285	134	19	tax	tax	NOUN
ajbmeb-2285	134	20	of	of	ADP
ajbmeb-2285	134	21	quoted	quote	VERB
ajbmeb-2285	134	22	insurance	insurance	NOUN
ajbmeb-2285	134	23	companies	company	NOUN
ajbmeb-2285	134	24	in	in	ADP
ajbmeb-2285	134	25	nigeria	nigeria	PROPN
ajbmeb-2285	134	26	.	.	PUNCT
ajbmeb-2285	135	1	h02	h02	PROPN
ajbmeb-2285	135	2	:	:	PUNCT
ajbmeb-2285	135	3	there	there	PRON
ajbmeb-2285	135	4	is	be	VERB
ajbmeb-2285	135	5	no	no	DET
ajbmeb-2285	135	6	significant	significant	ADJ
ajbmeb-2285	135	7	relationship	relationship	NOUN
ajbmeb-2285	135	8	between	between	ADP
ajbmeb-2285	135	9	audit	audit	NOUN
ajbmeb-2285	135	10	committee	committee	NOUN
ajbmeb-2285	135	11	composition	composition	NOUN
ajbmeb-2285	135	12	and	and	CCONJ
ajbmeb-2285	135	13	profit	profit	NOUN
ajbmeb-2285	135	14	after	after	ADP
ajbmeb-2285	135	15	tax	tax	NOUN
ajbmeb-2285	135	16	of	of	ADP
ajbmeb-2285	135	17	quoted	quote	VERB
ajbmeb-2285	135	18	insurance	insurance	NOUN
ajbmeb-2285	135	19	companies	company	NOUN
ajbmeb-2285	135	20	in	in	ADP
ajbmeb-2285	135	21	nigeria	nigeria	PROPN
ajbmeb-2285	135	22	.	.	PUNCT
ajbmeb-2285	136	1	h03	h03	PROPN
ajbmeb-2285	136	2	:	:	PUNCT
ajbmeb-2285	136	3	there	there	PRON
ajbmeb-2285	136	4	is	be	VERB
ajbmeb-2285	136	5	no	no	DET
ajbmeb-2285	136	6	significant	significant	ADJ
ajbmeb-2285	136	7	the	the	DET
ajbmeb-2285	136	8	relationship	relationship	NOUN
ajbmeb-2285	136	9	between	between	ADP
ajbmeb-2285	136	10	audit	audit	NOUN
ajbmeb-2285	136	11	committee	committee	NOUN
ajbmeb-2285	136	12	meetings	meeting	NOUN
ajbmeb-2285	136	13	and	and	CCONJ
ajbmeb-2285	136	14	profit	profit	NOUN
ajbmeb-2285	136	15	after	after	ADP
ajbmeb-2285	136	16	tax	tax	NOUN
ajbmeb-2285	136	17	of	of	ADP
ajbmeb-2285	136	18	quoted	quote	VERB
ajbmeb-2285	136	19	insurance	insurance	NOUN
ajbmeb-2285	136	20	companies	company	NOUN
ajbmeb-2285	136	21	in	in	ADP
ajbmeb-2285	136	22	nigeria	nigeria	PROPN
ajbmeb-2285	136	23	.	.	PUNCT
ajbmeb-2285	137	1	table	table	NOUN
ajbmeb-2285	137	2	2	2	NUM
ajbmeb-2285	137	3	regression	regression	NOUN
ajbmeb-2285	137	4	analysis	analysis	NOUN
ajbmeb-2285	137	5	dependent	dependent	ADJ
ajbmeb-2285	137	6	variable	variable	NOUN
ajbmeb-2285	137	7	:	:	PUNCT
ajbmeb-2285	137	8	pat	pat	PROPN
ajbmeb-2285	137	9	method	method	PROPN
ajbmeb-2285	137	10	:	:	PUNCT
ajbmeb-2285	137	11	panel	panel	NOUN
ajbmeb-2285	137	12	least	least	ADJ
ajbmeb-2285	137	13	squares	square	NOUN
ajbmeb-2285	137	14	date	date	NOUN
ajbmeb-2285	137	15	:	:	PUNCT
ajbmeb-2285	137	16	05/05/24	05/05/24	NUM
ajbmeb-2285	137	17	time	time	NOUN
ajbmeb-2285	137	18	:	:	PUNCT
ajbmeb-2285	137	19	21:17	21:17	NUM
ajbmeb-2285	137	20	sample	sample	NOUN
ajbmeb-2285	137	21	:	:	PUNCT
ajbmeb-2285	137	22	2016	2016	NUM
ajbmeb-2285	137	23	2023	2023	NUM
ajbmeb-2285	137	24	periods	period	NOUN
ajbmeb-2285	137	25	included	include	VERB
ajbmeb-2285	137	26	:	:	PUNCT
ajbmeb-2285	137	27	8	8	NUM
ajbmeb-2285	137	28	cross	cros	NOUN
ajbmeb-2285	137	29	-	-	ADJ
ajbmeb-2285	137	30	sections	section	NOUN
ajbmeb-2285	137	31	included	include	VERB
ajbmeb-2285	137	32	:	:	PUNCT
ajbmeb-2285	137	33	11	11	NUM
ajbmeb-2285	137	34	total	total	ADJ
ajbmeb-2285	137	35	panel	panel	NOUN
ajbmeb-2285	137	36	(	(	PUNCT
ajbmeb-2285	137	37	unbalanced	unbalanced	ADJ
ajbmeb-2285	137	38	)	)	PUNCT
ajbmeb-2285	137	39	observations	observation	NOUN
ajbmeb-2285	137	40	:	:	PUNCT
ajbmeb-2285	137	41	88	88	NUM
ajbmeb-2285	137	42	variable	variable	ADJ
ajbmeb-2285	137	43	coefficient	coefficient	NOUN
ajbmeb-2285	137	44	std	std	NOUN
ajbmeb-2285	137	45	.	.	NOUN
ajbmeb-2285	137	46	error	error	NOUN
ajbmeb-2285	137	47	t	t	NOUN
ajbmeb-2285	137	48	-	-	PUNCT
ajbmeb-2285	137	49	statistic	statistic	NOUN
ajbmeb-2285	137	50	prob	prob	NOUN
ajbmeb-2285	137	51	.	.	PUNCT
ajbmeb-2285	138	1	c	c	PROPN
ajbmeb-2285	138	2	7.037142	7.037142	NUM
ajbmeb-2285	138	3	0.753959	0.753959	NUM
ajbmeb-2285	138	4	9.333582	9.333582	NUM
ajbmeb-2285	138	5	0.0000	0.0000	NUM
ajbmeb-2285	138	6	acs	acs	NOUN
ajbmeb-2285	138	7	4.279334	4.279334	NUM
ajbmeb-2285	138	8	0.297634	0.297634	NUM
ajbmeb-2285	138	9	3.938514	3.938514	NUM
ajbmeb-2285	138	10	0.0033	0.0033	NUM
ajbmeb-2285	138	11	acc	acc	PROPN
ajbmeb-2285	138	12	2.208568	2.208568	NUM
ajbmeb-2285	138	13	0.302679	0.302679	NUM
ajbmeb-2285	138	14	2.689073	2.689073	NUM
ajbmeb-2285	138	15	0.0046	0.0046	NUM
ajbmeb-2285	138	16	acm	acm	PROPN
ajbmeb-2285	138	17	3.332935	3.332935	NUM
ajbmeb-2285	138	18	0.116237	0.116237	NUM
ajbmeb-2285	139	1	2.864269	2.864269	NUM
ajbmeb-2285	139	2	0.5765	0.5765	NUM
ajbmeb-2285	139	3	r	r	NOUN
ajbmeb-2285	139	4	-	-	PUNCT
ajbmeb-2285	139	5	squared	square	VERB
ajbmeb-2285	139	6	0.649222	0.649222	NUM
ajbmeb-2285	139	7	mean	mean	NOUN
ajbmeb-2285	139	8	dependent	dependent	ADJ
ajbmeb-2285	139	9	var	var	NOUN
ajbmeb-2285	139	10	5.821974	5.821974	NUM
ajbmeb-2285	139	11	adjusted	adjusted	ADJ
ajbmeb-2285	139	12	r	r	NOUN
ajbmeb-2285	139	13	-	-	PUNCT
ajbmeb-2285	139	14	squared	square	VERB
ajbmeb-2285	139	15	0.602738	0.602738	NUM
ajbmeb-2285	139	16	s.d	s.d	PROPN
ajbmeb-2285	139	17	.	.	PUNCT
ajbmeb-2285	139	18	dependent	dependent	ADJ
ajbmeb-2285	139	19	var	var	NOUN
ajbmeb-2285	139	20	1.783431	1.783431	NUM
ajbmeb-2285	139	21	american	american	ADJ
ajbmeb-2285	139	22	journal	journal	PROPN
ajbmeb-2285	139	23	of	of	ADP
ajbmeb-2285	139	24	business	business	NOUN
ajbmeb-2285	139	25	management	management	NOUN
ajbmeb-2285	139	26	,	,	PUNCT
ajbmeb-2285	139	27	economics	economic	NOUN
ajbmeb-2285	139	28	and	and	CCONJ
ajbmeb-2285	139	29	banking	banking	NOUN
ajbmeb-2285	139	30	volume	volume	NOUN
ajbmeb-2285	139	31	26	26	NUM
ajbmeb-2285	139	32	july	july	PROPN
ajbmeb-2285	139	33	2024	2024	NUM
ajbmeb-2285	139	34	p	p	NOUN
ajbmeb-2285	139	35	a	a	PRON
ajbmeb-2285	139	36	g	g	NOUN
ajbmeb-2285	139	37	e	e	NOUN
ajbmeb-2285	139	38	|	|	ADV
ajbmeb-2285	139	39	32	32	NUM
ajbmeb-2285	139	40	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2285	139	41	s.e	s.e	PROPN
ajbmeb-2285	139	42	.	.	PROPN
ajbmeb-2285	139	43	of	of	ADP
ajbmeb-2285	139	44	regression	regression	NOUN
ajbmeb-2285	139	45	0.654182	0.654182	NUM
ajbmeb-2285	139	46	akaike	akaike	ADJ
ajbmeb-2285	139	47	info	info	NOUN
ajbmeb-2285	139	48	criterion	criterion	NOUN
ajbmeb-2285	139	49	2.072080	2.072080	NUM
ajbmeb-2285	139	50	sum	sum	NOUN
ajbmeb-2285	139	51	squared	square	VERB
ajbmeb-2285	139	52	resid	resid	NOUN
ajbmeb-2285	139	53	17.97410	17.97410	NUM
ajbmeb-2285	139	54	schwarz	schwarz	PROPN
ajbmeb-2285	139	55	criterion	criterion	NOUN
ajbmeb-2285	139	56	2.231093	2.231093	NUM
ajbmeb-2285	139	57	log	log	NOUN
ajbmeb-2285	139	58	likelihood	likelihood	NOUN
ajbmeb-2285	139	59	-43.65785	-43.65785	PUNCT
ajbmeb-2285	139	60	hannan	hannan	PROPN
ajbmeb-2285	139	61	-	-	PUNCT
ajbmeb-2285	139	62	quinn	quinn	PROPN
ajbmeb-2285	139	63	criter	criter	NOUN
ajbmeb-2285	139	64	.	.	PUNCT
ajbmeb-2285	140	1	2.131647	2.131647	NUM
ajbmeb-2285	140	2	f	f	X
ajbmeb-2285	140	3	-	-	PUNCT
ajbmeb-2285	140	4	statistic	statistic	ADJ
ajbmeb-2285	140	5	7.512714	7.512714	NUM
ajbmeb-2285	140	6	durbin	durbin	ADJ
ajbmeb-2285	140	7	-	-	PUNCT
ajbmeb-2285	140	8	watson	watson	NOUN
ajbmeb-2285	140	9	stat	stat	PROPN
ajbmeb-2285	140	10	1.997542	1.997542	NUM
ajbmeb-2285	140	11	prob(f	prob(f	NOUN
ajbmeb-2285	140	12	-	-	PUNCT
ajbmeb-2285	140	13	statistic	statistic	NOUN
ajbmeb-2285	140	14	)	)	PUNCT
ajbmeb-2285	140	15	0.000391	0.000391	NUM
ajbmeb-2285	140	16	source	source	NOUN
ajbmeb-2285	140	17	:	:	PUNCT
ajbmeb-2285	140	18	computed	compute	VERB
ajbmeb-2285	140	19	using	use	VERB
ajbmeb-2285	140	20	eview9	eview9	PROPN
ajbmeb-2285	140	21	the	the	DET
ajbmeb-2285	140	22	regression	regression	NOUN
ajbmeb-2285	140	23	analysis	analysis	NOUN
ajbmeb-2285	140	24	conducted	conduct	VERB
ajbmeb-2285	140	25	on	on	ADP
ajbmeb-2285	140	26	the	the	DET
ajbmeb-2285	140	27	relationship	relationship	NOUN
ajbmeb-2285	140	28	between	between	ADP
ajbmeb-2285	140	29	audit	audit	NOUN
ajbmeb-2285	140	30	committee	committee	NOUN
ajbmeb-2285	140	31	characteristics	characteristic	NOUN
ajbmeb-2285	140	32	and	and	CCONJ
ajbmeb-2285	140	33	profit	profit	NOUN
ajbmeb-2285	140	34	after	after	ADP
ajbmeb-2285	140	35	tax	tax	NOUN
ajbmeb-2285	140	36	(	(	PUNCT
ajbmeb-2285	140	37	pat	pat	NOUN
ajbmeb-2285	140	38	)	)	PUNCT
ajbmeb-2285	140	39	of	of	ADP
ajbmeb-2285	140	40	quoted	quote	VERB
ajbmeb-2285	140	41	insurance	insurance	NOUN
ajbmeb-2285	140	42	companies	company	NOUN
ajbmeb-2285	140	43	in	in	ADP
ajbmeb-2285	140	44	nigeria	nigeria	PROPN
ajbmeb-2285	140	45	provides	provide	VERB
ajbmeb-2285	140	46	valuable	valuable	ADJ
ajbmeb-2285	140	47	insights	insight	NOUN
ajbmeb-2285	140	48	into	into	ADP
ajbmeb-2285	140	49	the	the	DET
ajbmeb-2285	140	50	hypotheses	hypothesis	NOUN
ajbmeb-2285	140	51	under	under	ADP
ajbmeb-2285	140	52	investigation	investigation	NOUN
ajbmeb-2285	140	53	.	.	PUNCT
ajbmeb-2285	141	1	hypothesis	hypothesis	NOUN
ajbmeb-2285	141	2	h01	h01	NOUN
ajbmeb-2285	141	3	posits	posit	NOUN
ajbmeb-2285	141	4	that	that	PRON
ajbmeb-2285	141	5	audit	audit	NOUN
ajbmeb-2285	141	6	committee	committee	NOUN
ajbmeb-2285	141	7	size	size	NOUN
ajbmeb-2285	141	8	does	do	AUX
ajbmeb-2285	141	9	not	not	PART
ajbmeb-2285	141	10	significantly	significantly	ADV
ajbmeb-2285	141	11	relate	relate	VERB
ajbmeb-2285	141	12	to	to	ADP
ajbmeb-2285	141	13	pat	pat	PROPN
ajbmeb-2285	141	14	.	.	PUNCT
ajbmeb-2285	142	1	however	however	ADV
ajbmeb-2285	142	2	,	,	PUNCT
ajbmeb-2285	142	3	the	the	DET
ajbmeb-2285	142	4	results	result	NOUN
ajbmeb-2285	142	5	revealed	reveal	VERB
ajbmeb-2285	142	6	a	a	DET
ajbmeb-2285	142	7	statistically	statistically	ADV
ajbmeb-2285	142	8	significant	significant	ADJ
ajbmeb-2285	142	9	positive	positive	ADJ
ajbmeb-2285	142	10	coefficient	coefficient	NOUN
ajbmeb-2285	142	11	for	for	ADP
ajbmeb-2285	142	12	audit	audit	NOUN
ajbmeb-2285	142	13	committee	committee	NOUN
ajbmeb-2285	142	14	size	size	NOUN
ajbmeb-2285	142	15	(	(	PUNCT
ajbmeb-2285	142	16	acs	acs	PROPN
ajbmeb-2285	142	17	)	)	PUNCT
ajbmeb-2285	142	18	with	with	ADP
ajbmeb-2285	142	19	a	a	DET
ajbmeb-2285	142	20	p	p	NOUN
ajbmeb-2285	142	21	-	-	PUNCT
ajbmeb-2285	142	22	value	value	NOUN
ajbmeb-2285	142	23	of	of	ADP
ajbmeb-2285	142	24	0.0033	0.0033	NUM
ajbmeb-2285	142	25	,	,	PUNCT
ajbmeb-2285	142	26	indicating	indicate	VERB
ajbmeb-2285	142	27	that	that	SCONJ
ajbmeb-2285	142	28	larger	large	ADJ
ajbmeb-2285	142	29	audit	audit	NOUN
ajbmeb-2285	142	30	committee	committee	NOUN
ajbmeb-2285	142	31	sizes	size	NOUN
ajbmeb-2285	142	32	are	be	AUX
ajbmeb-2285	142	33	associated	associate	VERB
ajbmeb-2285	142	34	with	with	ADP
ajbmeb-2285	142	35	higher	high	ADJ
ajbmeb-2285	142	36	pat	pat	PROPN
ajbmeb-2285	142	37	.	.	PUNCT
ajbmeb-2285	143	1	therefore	therefore	ADV
ajbmeb-2285	143	2	,	,	PUNCT
ajbmeb-2285	143	3	h01	h01	PROPN
ajbmeb-2285	143	4	is	be	AUX
ajbmeb-2285	143	5	rejected	reject	VERB
ajbmeb-2285	143	6	,	,	PUNCT
ajbmeb-2285	143	7	suggesting	suggest	VERB
ajbmeb-2285	143	8	that	that	SCONJ
ajbmeb-2285	143	9	audit	audit	NOUN
ajbmeb-2285	143	10	committee	committee	NOUN
ajbmeb-2285	143	11	size	size	NOUN
ajbmeb-2285	143	12	does	do	AUX
ajbmeb-2285	143	13	indeed	indeed	ADV
ajbmeb-2285	143	14	influence	influence	VERB
ajbmeb-2285	143	15	pat	pat	PROPN
ajbmeb-2285	143	16	.	.	PROPN
ajbmeb-2285	144	1	similarly	similarly	ADV
ajbmeb-2285	144	2	,	,	PUNCT
ajbmeb-2285	144	3	h02	h02	PROPN
ajbmeb-2285	144	4	,	,	PUNCT
ajbmeb-2285	144	5	which	which	PRON
ajbmeb-2285	144	6	proposes	propose	VERB
ajbmeb-2285	144	7	no	no	DET
ajbmeb-2285	144	8	significant	significant	ADJ
ajbmeb-2285	144	9	relationship	relationship	NOUN
ajbmeb-2285	144	10	between	between	ADP
ajbmeb-2285	144	11	audit	audit	NOUN
ajbmeb-2285	144	12	committee	committee	NOUN
ajbmeb-2285	144	13	composition	composition	NOUN
ajbmeb-2285	144	14	and	and	CCONJ
ajbmeb-2285	144	15	pat	pat	NOUN
ajbmeb-2285	144	16	,	,	PUNCT
ajbmeb-2285	144	17	is	be	AUX
ajbmeb-2285	144	18	also	also	ADV
ajbmeb-2285	144	19	rejected	reject	VERB
ajbmeb-2285	144	20	as	as	ADP
ajbmeb-2285	144	21	the	the	DET
ajbmeb-2285	144	22	coefficient	coefficient	NOUN
ajbmeb-2285	144	23	for	for	ADP
ajbmeb-2285	144	24	audit	audit	NOUN
ajbmeb-2285	144	25	committee	committee	NOUN
ajbmeb-2285	144	26	composition	composition	NOUN
ajbmeb-2285	144	27	(	(	PUNCT
ajbmeb-2285	144	28	acc	acc	PROPN
ajbmeb-2285	144	29	)	)	PUNCT
ajbmeb-2285	144	30	is	be	AUX
ajbmeb-2285	144	31	positive	positive	ADJ
ajbmeb-2285	144	32	and	and	CCONJ
ajbmeb-2285	144	33	statistically	statistically	ADV
ajbmeb-2285	144	34	significant	significant	ADJ
ajbmeb-2285	144	35	(	(	PUNCT
ajbmeb-2285	144	36	p	p	X
ajbmeb-2285	144	37	=	=	NOUN
ajbmeb-2285	144	38	0.0046	0.0046	NUM
ajbmeb-2285	144	39	)	)	PUNCT
ajbmeb-2285	144	40	.	.	PUNCT
ajbmeb-2285	145	1	additionally	additionally	ADV
ajbmeb-2285	145	2	,	,	PUNCT
ajbmeb-2285	145	3	h03	h03	NOUN
ajbmeb-2285	145	4	,	,	PUNCT
ajbmeb-2285	145	5	which	which	PRON
ajbmeb-2285	145	6	states	state	VERB
ajbmeb-2285	145	7	no	no	DET
ajbmeb-2285	145	8	significant	significant	ADJ
ajbmeb-2285	145	9	relationship	relationship	NOUN
ajbmeb-2285	145	10	between	between	ADP
ajbmeb-2285	145	11	audit	audit	NOUN
ajbmeb-2285	145	12	committee	committee	NOUN
ajbmeb-2285	145	13	meetings	meeting	NOUN
ajbmeb-2285	145	14	and	and	CCONJ
ajbmeb-2285	145	15	pat	pat	PROPN
ajbmeb-2285	145	16	,	,	PUNCT
ajbmeb-2285	145	17	is	be	AUX
ajbmeb-2285	145	18	rejected	reject	VERB
ajbmeb-2285	145	19	,	,	PUNCT
ajbmeb-2285	145	20	as	as	SCONJ
ajbmeb-2285	145	21	the	the	DET
ajbmeb-2285	145	22	coefficient	coefficient	NOUN
ajbmeb-2285	145	23	for	for	ADP
ajbmeb-2285	145	24	audit	audit	NOUN
ajbmeb-2285	145	25	committee	committee	NOUN
ajbmeb-2285	145	26	meetings	meeting	NOUN
ajbmeb-2285	145	27	(	(	PUNCT
ajbmeb-2285	145	28	acm	acm	PROPN
ajbmeb-2285	145	29	)	)	PUNCT
ajbmeb-2285	145	30	is	be	AUX
ajbmeb-2285	145	31	positive	positive	ADJ
ajbmeb-2285	145	32	though	though	ADV
ajbmeb-2285	145	33	not	not	PART
ajbmeb-2285	145	34	statistically	statistically	ADV
ajbmeb-2285	145	35	significant	significant	ADJ
ajbmeb-2285	145	36	(	(	PUNCT
ajbmeb-2285	145	37	p	p	X
ajbmeb-2285	145	38	=	=	NOUN
ajbmeb-2285	145	39	0.5765	0.5765	NUM
ajbmeb-2285	145	40	)	)	PUNCT
ajbmeb-2285	145	41	.	.	PUNCT
ajbmeb-2285	146	1	overall	overall	ADV
ajbmeb-2285	146	2	,	,	PUNCT
ajbmeb-2285	146	3	these	these	DET
ajbmeb-2285	146	4	findings	finding	NOUN
ajbmeb-2285	146	5	underscore	underscore	VERB
ajbmeb-2285	146	6	the	the	DET
ajbmeb-2285	146	7	importance	importance	NOUN
ajbmeb-2285	146	8	of	of	ADP
ajbmeb-2285	146	9	audit	audit	NOUN
ajbmeb-2285	146	10	committee	committee	NOUN
ajbmeb-2285	146	11	characteristics	characteristic	NOUN
ajbmeb-2285	146	12	in	in	ADP
ajbmeb-2285	146	13	influencing	influence	VERB
ajbmeb-2285	146	14	the	the	DET
ajbmeb-2285	146	15	financial	financial	ADJ
ajbmeb-2285	146	16	performance	performance	NOUN
ajbmeb-2285	146	17	of	of	ADP
ajbmeb-2285	146	18	insurance	insurance	NOUN
ajbmeb-2285	146	19	companies	company	NOUN
ajbmeb-2285	146	20	in	in	ADP
ajbmeb-2285	146	21	nigeria	nigeria	PROPN
ajbmeb-2285	146	22	,	,	PUNCT
ajbmeb-2285	146	23	emphasizing	emphasize	VERB
ajbmeb-2285	146	24	the	the	DET
ajbmeb-2285	146	25	need	need	NOUN
ajbmeb-2285	146	26	for	for	ADP
ajbmeb-2285	146	27	effective	effective	ADJ
ajbmeb-2285	146	28	governance	governance	NOUN
ajbmeb-2285	146	29	mechanisms	mechanism	NOUN
ajbmeb-2285	146	30	to	to	PART
ajbmeb-2285	146	31	enhance	enhance	VERB
ajbmeb-2285	146	32	profitability	profitability	NOUN
ajbmeb-2285	146	33	.	.	PUNCT
ajbmeb-2285	147	1	discussion	discussion	NOUN
ajbmeb-2285	147	2	of	of	ADP
ajbmeb-2285	147	3	findings	finding	NOUN
ajbmeb-2285	147	4	the	the	DET
ajbmeb-2285	147	5	regression	regression	NOUN
ajbmeb-2285	147	6	analysis	analysis	NOUN
ajbmeb-2285	147	7	findings	finding	NOUN
ajbmeb-2285	147	8	align	align	VERB
ajbmeb-2285	147	9	with	with	ADP
ajbmeb-2285	147	10	several	several	ADJ
ajbmeb-2285	147	11	previous	previous	ADJ
ajbmeb-2285	147	12	studies	study	NOUN
ajbmeb-2285	147	13	on	on	ADP
ajbmeb-2285	147	14	audit	audit	NOUN
ajbmeb-2285	147	15	committee	committee	NOUN
ajbmeb-2285	147	16	characteristics	characteristic	NOUN
ajbmeb-2285	147	17	and	and	CCONJ
ajbmeb-2285	147	18	financial	financial	ADJ
ajbmeb-2285	147	19	performance	performance	NOUN
ajbmeb-2285	147	20	in	in	ADP
ajbmeb-2285	147	21	both	both	CCONJ
ajbmeb-2285	147	22	nigerian	nigerian	ADJ
ajbmeb-2285	147	23	and	and	CCONJ
ajbmeb-2285	147	24	international	international	ADJ
ajbmeb-2285	147	25	contexts	contexts	NOUN
ajbmeb-2285	147	26	,	,	PUNCT
ajbmeb-2285	147	27	albeit	albeit	SCONJ
ajbmeb-2285	147	28	with	with	ADP
ajbmeb-2285	147	29	some	some	DET
ajbmeb-2285	147	30	intricacies	intricacy	NOUN
ajbmeb-2285	147	31	.	.	PUNCT
ajbmeb-2285	148	1	firstly	firstly	ADV
ajbmeb-2285	148	2	,	,	PUNCT
ajbmeb-2285	148	3	the	the	DET
ajbmeb-2285	148	4	positive	positive	ADJ
ajbmeb-2285	148	5	relationship	relationship	NOUN
ajbmeb-2285	148	6	between	between	ADP
ajbmeb-2285	148	7	audit	audit	NOUN
ajbmeb-2285	148	8	committee	committee	NOUN
ajbmeb-2285	148	9	size	size	NOUN
ajbmeb-2285	148	10	and	and	CCONJ
ajbmeb-2285	148	11	profit	profit	NOUN
ajbmeb-2285	148	12	after	after	ADP
ajbmeb-2285	148	13	tax	tax	NOUN
ajbmeb-2285	148	14	(	(	PUNCT
ajbmeb-2285	148	15	pat	pat	NOUN
ajbmeb-2285	148	16	)	)	PUNCT
ajbmeb-2285	148	17	observed	observe	VERB
ajbmeb-2285	148	18	in	in	ADP
ajbmeb-2285	148	19	nigerian	nigerian	ADJ
ajbmeb-2285	148	20	insurance	insurance	NOUN
ajbmeb-2285	148	21	companies	company	NOUN
ajbmeb-2285	148	22	is	be	AUX
ajbmeb-2285	148	23	consistent	consistent	ADJ
ajbmeb-2285	148	24	with	with	ADP
ajbmeb-2285	148	25	findings	finding	NOUN
ajbmeb-2285	148	26	from	from	ADP
ajbmeb-2285	148	27	adeyemi	adeyemi	ADV
ajbmeb-2285	148	28	and	and	CCONJ
ajbmeb-2285	148	29	adekunle	adekunle	PROPN
ajbmeb-2285	148	30	(	(	PUNCT
ajbmeb-2285	148	31	2022	2022	NUM
ajbmeb-2285	148	32	)	)	PUNCT
ajbmeb-2285	148	33	,	,	PUNCT
ajbmeb-2285	148	34	who	who	PRON
ajbmeb-2285	148	35	reported	report	VERB
ajbmeb-2285	148	36	a	a	DET
ajbmeb-2285	148	37	similar	similar	ADJ
ajbmeb-2285	148	38	association	association	NOUN
ajbmeb-2285	148	39	between	between	ADP
ajbmeb-2285	148	40	larger	large	ADJ
ajbmeb-2285	148	41	audit	audit	NOUN
ajbmeb-2285	148	42	committee	committee	NOUN
ajbmeb-2285	148	43	sizes	size	NOUN
ajbmeb-2285	148	44	and	and	CCONJ
ajbmeb-2285	148	45	financial	financial	ADJ
ajbmeb-2285	148	46	performance	performance	NOUN
ajbmeb-2285	148	47	metrics	metric	NOUN
ajbmeb-2285	148	48	.	.	PUNCT
ajbmeb-2285	149	1	this	this	DET
ajbmeb-2285	149	2	consistency	consistency	NOUN
ajbmeb-2285	149	3	suggests	suggest	VERB
ajbmeb-2285	149	4	that	that	SCONJ
ajbmeb-2285	149	5	the	the	DET
ajbmeb-2285	149	6	size	size	NOUN
ajbmeb-2285	149	7	of	of	ADP
ajbmeb-2285	149	8	the	the	DET
ajbmeb-2285	149	9	audit	audit	NOUN
ajbmeb-2285	149	10	committee	committee	NOUN
ajbmeb-2285	149	11	plays	play	VERB
ajbmeb-2285	149	12	a	a	DET
ajbmeb-2285	149	13	crucial	crucial	ADJ
ajbmeb-2285	149	14	role	role	NOUN
ajbmeb-2285	149	15	in	in	ADP
ajbmeb-2285	149	16	enhancing	enhance	VERB
ajbmeb-2285	149	17	governance	governance	NOUN
ajbmeb-2285	149	18	effectiveness	effectiveness	NOUN
ajbmeb-2285	149	19	and	and	CCONJ
ajbmeb-2285	149	20	,	,	PUNCT
ajbmeb-2285	149	21	consequently	consequently	ADV
ajbmeb-2285	149	22	,	,	PUNCT
ajbmeb-2285	149	23	financial	financial	ADJ
ajbmeb-2285	149	24	outcomes	outcome	NOUN
ajbmeb-2285	149	25	.	.	PUNCT
ajbmeb-2285	150	1	similarly	similarly	ADV
ajbmeb-2285	150	2	,	,	PUNCT
ajbmeb-2285	150	3	the	the	DET
ajbmeb-2285	150	4	significant	significant	ADJ
ajbmeb-2285	150	5	impact	impact	NOUN
ajbmeb-2285	150	6	of	of	ADP
ajbmeb-2285	150	7	audit	audit	NOUN
ajbmeb-2285	150	8	committee	committee	NOUN
ajbmeb-2285	150	9	composition	composition	NOUN
ajbmeb-2285	150	10	on	on	ADP
ajbmeb-2285	150	11	pat	pat	PROPN
ajbmeb-2285	150	12	,	,	PUNCT
ajbmeb-2285	150	13	as	as	SCONJ
ajbmeb-2285	150	14	indicated	indicate	VERB
ajbmeb-2285	150	15	by	by	ADP
ajbmeb-2285	150	16	the	the	DET
ajbmeb-2285	150	17	rejection	rejection	NOUN
ajbmeb-2285	150	18	of	of	ADP
ajbmeb-2285	150	19	h02	h02	NOUN
ajbmeb-2285	150	20	,	,	PUNCT
ajbmeb-2285	150	21	resonates	resonate	VERB
ajbmeb-2285	150	22	with	with	ADP
ajbmeb-2285	150	23	studies	study	NOUN
ajbmeb-2285	150	24	by	by	ADP
ajbmeb-2285	150	25	olufemi	olufemi	NOUN
ajbmeb-2285	150	26	and	and	CCONJ
ajbmeb-2285	150	27	adesina	adesina	NOUN
ajbmeb-2285	150	28	(	(	PUNCT
ajbmeb-2285	150	29	2021	2021	NUM
ajbmeb-2285	150	30	)	)	PUNCT
ajbmeb-2285	150	31	,	,	PUNCT
ajbmeb-2285	150	32	highlighting	highlight	VERB
ajbmeb-2285	150	33	the	the	DET
ajbmeb-2285	150	34	importance	importance	NOUN
ajbmeb-2285	150	35	of	of	ADP
ajbmeb-2285	150	36	independent	independent	ADJ
ajbmeb-2285	150	37	and	and	CCONJ
ajbmeb-2285	150	38	knowledgeable	knowledgeable	ADJ
ajbmeb-2285	150	39	committee	committee	NOUN
ajbmeb-2285	150	40	members	member	NOUN
ajbmeb-2285	150	41	in	in	ADP
ajbmeb-2285	150	42	improving	improve	VERB
ajbmeb-2285	150	43	financial	financial	ADJ
ajbmeb-2285	150	44	performance	performance	NOUN
ajbmeb-2285	150	45	.	.	PUNCT
ajbmeb-2285	151	1	however	however	ADV
ajbmeb-2285	151	2	,	,	PUNCT
ajbmeb-2285	151	3	the	the	DET
ajbmeb-2285	151	4	lack	lack	NOUN
ajbmeb-2285	151	5	of	of	ADP
ajbmeb-2285	151	6	a	a	DET
ajbmeb-2285	151	7	significant	significant	ADJ
ajbmeb-2285	151	8	relationship	relationship	NOUN
ajbmeb-2285	151	9	between	between	ADP
ajbmeb-2285	151	10	audit	audit	NOUN
ajbmeb-2285	151	11	committee	committee	NOUN
ajbmeb-2285	151	12	meetings	meeting	NOUN
ajbmeb-2285	151	13	and	and	CCONJ
ajbmeb-2285	151	14	pat	pat	PROPN
ajbmeb-2285	151	15	,	,	PUNCT
ajbmeb-2285	151	16	contrary	contrary	ADJ
ajbmeb-2285	151	17	to	to	ADP
ajbmeb-2285	151	18	h03	h03	NOUN
ajbmeb-2285	151	19	,	,	PUNCT
ajbmeb-2285	151	20	contrasts	contrast	VERB
ajbmeb-2285	151	21	with	with	ADP
ajbmeb-2285	151	22	findings	finding	NOUN
ajbmeb-2285	151	23	by	by	ADP
ajbmeb-2285	151	24	okoye	okoye	PROPN
ajbmeb-2285	151	25	and	and	CCONJ
ajbmeb-2285	151	26	okafor	okafor	PROPN
ajbmeb-2285	151	27	(	(	PUNCT
ajbmeb-2285	151	28	2019	2019	NUM
ajbmeb-2285	151	29	)	)	PUNCT
ajbmeb-2285	151	30	,	,	PUNCT
ajbmeb-2285	151	31	who	who	PRON
ajbmeb-2285	151	32	suggested	suggest	VERB
ajbmeb-2285	151	33	a	a	DET
ajbmeb-2285	151	34	positive	positive	ADJ
ajbmeb-2285	151	35	association	association	NOUN
ajbmeb-2285	151	36	between	between	ADP
ajbmeb-2285	151	37	meeting	meet	VERB
ajbmeb-2285	151	38	frequency	frequency	NOUN
ajbmeb-2285	151	39	and	and	CCONJ
ajbmeb-2285	151	40	financial	financial	ADJ
ajbmeb-2285	151	41	reporting	reporting	NOUN
ajbmeb-2285	151	42	quality	quality	NOUN
ajbmeb-2285	151	43	.	.	PUNCT
ajbmeb-2285	152	1	this	this	DET
ajbmeb-2285	152	2	inconsistency	inconsistency	NOUN
ajbmeb-2285	152	3	may	may	AUX
ajbmeb-2285	152	4	reflect	reflect	VERB
ajbmeb-2285	152	5	differences	difference	NOUN
ajbmeb-2285	152	6	in	in	ADP
ajbmeb-2285	152	7	sample	sample	NOUN
ajbmeb-2285	152	8	characteristics	characteristic	NOUN
ajbmeb-2285	152	9	or	or	CCONJ
ajbmeb-2285	152	10	regulatory	regulatory	ADJ
ajbmeb-2285	152	11	environments	environment	NOUN
ajbmeb-2285	152	12	between	between	ADP
ajbmeb-2285	152	13	studies	study	NOUN
ajbmeb-2285	152	14	.	.	PUNCT
ajbmeb-2285	153	1	nevertheless	nevertheless	ADV
ajbmeb-2285	153	2	,	,	PUNCT
ajbmeb-2285	153	3	the	the	DET
ajbmeb-2285	153	4	overall	overall	ADJ
ajbmeb-2285	153	5	alignment	alignment	NOUN
ajbmeb-2285	153	6	of	of	ADP
ajbmeb-2285	153	7	the	the	DET
ajbmeb-2285	153	8	regression	regression	NOUN
ajbmeb-2285	153	9	results	result	NOUN
ajbmeb-2285	153	10	with	with	ADP
ajbmeb-2285	153	11	previous	previous	ADJ
ajbmeb-2285	153	12	literature	literature	NOUN
ajbmeb-2285	153	13	underscores	underscore	VERB
ajbmeb-2285	153	14	the	the	DET
ajbmeb-2285	153	15	critical	critical	ADJ
ajbmeb-2285	153	16	role	role	NOUN
ajbmeb-2285	153	17	of	of	ADP
ajbmeb-2285	153	18	audit	audit	NOUN
ajbmeb-2285	153	19	committee	committee	NOUN
ajbmeb-2285	153	20	characteristics	characteristic	NOUN
ajbmeb-2285	153	21	in	in	ADP
ajbmeb-2285	153	22	shaping	shape	VERB
ajbmeb-2285	153	23	financial	financial	ADJ
ajbmeb-2285	153	24	performance	performance	NOUN
ajbmeb-2285	153	25	outcomes	outcome	NOUN
ajbmeb-2285	153	26	in	in	ADP
ajbmeb-2285	153	27	the	the	DET
ajbmeb-2285	153	28	insurance	insurance	NOUN
ajbmeb-2285	153	29	sector	sector	NOUN
ajbmeb-2285	153	30	,	,	PUNCT
ajbmeb-2285	153	31	both	both	PRON
ajbmeb-2285	153	32	in	in	ADP
ajbmeb-2285	153	33	nigeria	nigeria	PROPN
ajbmeb-2285	153	34	and	and	CCONJ
ajbmeb-2285	153	35	internationally	internationally	ADV
ajbmeb-2285	153	36	.	.	PUNCT
ajbmeb-2285	154	1	5	5	X
ajbmeb-2285	154	2	.	.	X
ajbmeb-2285	154	3	conclusions	conclusion	NOUN
ajbmeb-2285	154	4	and	and	CCONJ
ajbmeb-2285	154	5	recommendations	recommendation	NOUN
ajbmeb-2285	154	6	the	the	DET
ajbmeb-2285	154	7	study	study	NOUN
ajbmeb-2285	154	8	investigated	investigate	VERB
ajbmeb-2285	154	9	the	the	DET
ajbmeb-2285	154	10	relationship	relationship	NOUN
ajbmeb-2285	154	11	between	between	ADP
ajbmeb-2285	154	12	audit	audit	NOUN
ajbmeb-2285	154	13	committee	committee	NOUN
ajbmeb-2285	154	14	characteristics	characteristic	NOUN
ajbmeb-2285	154	15	and	and	CCONJ
ajbmeb-2285	154	16	financial	financial	ADJ
ajbmeb-2285	154	17	performance	performance	NOUN
ajbmeb-2285	154	18	of	of	ADP
ajbmeb-2285	154	19	quoted	quote	VERB
ajbmeb-2285	154	20	insurance	insurance	NOUN
ajbmeb-2285	154	21	companies	company	NOUN
ajbmeb-2285	154	22	in	in	ADP
ajbmeb-2285	154	23	nigeria	nigeria	PROPN
ajbmeb-2285	154	24	.	.	PUNCT
ajbmeb-2285	155	1	the	the	DET
ajbmeb-2285	155	2	regression	regression	NOUN
ajbmeb-2285	155	3	analysis	analysis	NOUN
ajbmeb-2285	155	4	revealed	reveal	VERB
ajbmeb-2285	155	5	a	a	DET
ajbmeb-2285	155	6	significant	significant	ADJ
ajbmeb-2285	155	7	american	american	ADJ
ajbmeb-2285	155	8	journal	journal	NOUN
ajbmeb-2285	155	9	of	of	ADP
ajbmeb-2285	155	10	business	business	NOUN
ajbmeb-2285	155	11	management	management	NOUN
ajbmeb-2285	155	12	,	,	PUNCT
ajbmeb-2285	155	13	economics	economic	NOUN
ajbmeb-2285	155	14	and	and	CCONJ
ajbmeb-2285	155	15	banking	banking	NOUN
ajbmeb-2285	155	16	volume	volume	NOUN
ajbmeb-2285	155	17	26	26	NUM
ajbmeb-2285	155	18	july	july	PROPN
ajbmeb-2285	155	19	2024	2024	NUM
ajbmeb-2285	155	20	p	p	NOUN
ajbmeb-2285	155	21	a	a	PRON
ajbmeb-2285	155	22	g	g	NOUN
ajbmeb-2285	155	23	e	e	NOUN
ajbmeb-2285	155	24	|	|	ADV
ajbmeb-2285	155	25	33	33	NUM
ajbmeb-2285	155	26	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-2285	155	27	positive	positive	ADJ
ajbmeb-2285	155	28	association	association	NOUN
ajbmeb-2285	155	29	between	between	ADP
ajbmeb-2285	155	30	audit	audit	NOUN
ajbmeb-2285	155	31	committee	committee	NOUN
ajbmeb-2285	155	32	size	size	NOUN
ajbmeb-2285	155	33	,	,	PUNCT
ajbmeb-2285	155	34	and	and	CCONJ
ajbmeb-2285	155	35	composition	composition	NOUN
ajbmeb-2285	155	36	with	with	ADP
ajbmeb-2285	155	37	profit	profit	NOUN
ajbmeb-2285	155	38	after	after	ADP
ajbmeb-2285	155	39	tax	tax	NOUN
ajbmeb-2285	155	40	(	(	PUNCT
ajbmeb-2285	155	41	pat	pat	PROPN
ajbmeb-2285	155	42	)	)	PUNCT
ajbmeb-2285	155	43	.	.	PUNCT
ajbmeb-2285	156	1	however	however	ADV
ajbmeb-2285	156	2	,	,	PUNCT
ajbmeb-2285	156	3	our	our	PRON
ajbmeb-2285	156	4	findings	finding	NOUN
ajbmeb-2285	156	5	indicated	indicate	VERB
ajbmeb-2285	156	6	a	a	DET
ajbmeb-2285	156	7	positive	positive	ADJ
ajbmeb-2285	156	8	relationship	relationship	NOUN
ajbmeb-2285	156	9	between	between	ADP
ajbmeb-2285	156	10	audit	audit	NOUN
ajbmeb-2285	156	11	committee	committee	NOUN
ajbmeb-2285	156	12	meetings	meeting	NOUN
ajbmeb-2285	156	13	and	and	CCONJ
ajbmeb-2285	156	14	profit	profit	NOUN
ajbmeb-2285	156	15	after	after	ADP
ajbmeb-2285	156	16	tax	tax	NOUN
ajbmeb-2285	156	17	(	(	PUNCT
ajbmeb-2285	156	18	pat	pat	PROPN
ajbmeb-2285	156	19	)	)	PUNCT
ajbmeb-2285	156	20	,	,	PUNCT
ajbmeb-2285	156	21	albeit	albeit	SCONJ
ajbmeb-2285	156	22	statistically	statistically	ADV
ajbmeb-2285	156	23	insignificant	insignificant	ADJ
ajbmeb-2285	156	24	.	.	PUNCT
ajbmeb-2285	157	1	these	these	DET
ajbmeb-2285	157	2	findings	finding	NOUN
ajbmeb-2285	157	3	underscored	underscore	VERB
ajbmeb-2285	157	4	the	the	DET
ajbmeb-2285	157	5	critical	critical	ADJ
ajbmeb-2285	157	6	role	role	NOUN
ajbmeb-2285	157	7	of	of	ADP
ajbmeb-2285	157	8	effective	effective	ADJ
ajbmeb-2285	157	9	governance	governance	NOUN
ajbmeb-2285	157	10	mechanisms	mechanism	NOUN
ajbmeb-2285	157	11	,	,	PUNCT
ajbmeb-2285	157	12	particularly	particularly	ADV
ajbmeb-2285	157	13	audit	audit	NOUN
ajbmeb-2285	157	14	committee	committee	NOUN
ajbmeb-2285	157	15	attributes	attribute	VERB
ajbmeb-2285	157	16	,	,	PUNCT
ajbmeb-2285	157	17	in	in	ADP
ajbmeb-2285	157	18	enhancing	enhance	VERB
ajbmeb-2285	157	19	financial	financial	ADJ
ajbmeb-2285	157	20	performance	performance	NOUN
ajbmeb-2285	157	21	within	within	ADP
ajbmeb-2285	157	22	the	the	DET
ajbmeb-2285	157	23	insurance	insurance	NOUN
ajbmeb-2285	157	24	sector	sector	NOUN
ajbmeb-2285	157	25	.	.	PUNCT
ajbmeb-2285	158	1	the	the	DET
ajbmeb-2285	158	2	study	study	NOUN
ajbmeb-2285	158	3	contributes	contribute	VERB
ajbmeb-2285	158	4	to	to	ADP
ajbmeb-2285	158	5	the	the	DET
ajbmeb-2285	158	6	existing	exist	VERB
ajbmeb-2285	158	7	literature	literature	NOUN
ajbmeb-2285	158	8	by	by	ADP
ajbmeb-2285	158	9	providing	provide	VERB
ajbmeb-2285	158	10	empirical	empirical	ADJ
ajbmeb-2285	158	11	evidence	evidence	NOUN
ajbmeb-2285	158	12	of	of	ADP
ajbmeb-2285	158	13	the	the	DET
ajbmeb-2285	158	14	impact	impact	NOUN
ajbmeb-2285	158	15	of	of	ADP
ajbmeb-2285	158	16	audit	audit	NOUN
ajbmeb-2285	158	17	committee	committee	NOUN
ajbmeb-2285	158	18	characteristics	characteristic	NOUN
ajbmeb-2285	158	19	on	on	ADP
ajbmeb-2285	158	20	financial	financial	ADJ
ajbmeb-2285	158	21	outcomes	outcome	NOUN
ajbmeb-2285	158	22	in	in	ADP
ajbmeb-2285	158	23	the	the	DET
ajbmeb-2285	158	24	nigerian	nigerian	ADJ
ajbmeb-2285	158	25	insurance	insurance	NOUN
ajbmeb-2285	158	26	industry	industry	NOUN
ajbmeb-2285	158	27	.	.	PUNCT
ajbmeb-2285	159	1	hence	hence	ADV
ajbmeb-2285	159	2	,	,	PUNCT
ajbmeb-2285	159	3	the	the	DET
ajbmeb-2285	159	4	study	study	NOUN
ajbmeb-2285	159	5	concluded	conclude	VERB
ajbmeb-2285	159	6	that	that	SCONJ
ajbmeb-2285	159	7	there	there	PRON
ajbmeb-2285	159	8	is	be	VERB
ajbmeb-2285	159	9	a	a	DET
ajbmeb-2285	159	10	significant	significant	ADJ
ajbmeb-2285	159	11	relationship	relationship	NOUN
ajbmeb-2285	159	12	between	between	ADP
ajbmeb-2285	159	13	audit	audit	NOUN
ajbmeb-2285	159	14	committee	committee	NOUN
ajbmeb-2285	159	15	characteristics	characteristic	NOUN
ajbmeb-2285	159	16	and	and	CCONJ
ajbmeb-2285	159	17	financial	financial	ADJ
ajbmeb-2285	159	18	performance	performance	NOUN
ajbmeb-2285	159	19	of	of	ADP
ajbmeb-2285	159	20	quoted	quote	VERB
ajbmeb-2285	159	21	insurance	insurance	NOUN
ajbmeb-2285	159	22	companies	company	NOUN
ajbmeb-2285	159	23	in	in	ADP
ajbmeb-2285	159	24	nigeria	nigeria	PROPN
ajbmeb-2285	159	25	.	.	PUNCT
ajbmeb-2285	160	1	consequently	consequently	ADV
ajbmeb-2285	160	2	,	,	PUNCT
ajbmeb-2285	160	3	the	the	DET
ajbmeb-2285	160	4	investigator	investigator	NOUN
ajbmeb-2285	160	5	suggested	suggest	VERB
ajbmeb-2285	160	6	thus	thus	ADV
ajbmeb-2285	160	7	;	;	PUNCT
ajbmeb-2285	160	8	1	1	X
ajbmeb-2285	160	9	.	.	X
ajbmeb-2285	160	10	insurance	insurance	NOUN
ajbmeb-2285	160	11	companies	company	NOUN
ajbmeb-2285	160	12	should	should	AUX
ajbmeb-2285	160	13	prioritize	prioritize	AUX
ajbmeb-2285	160	14	recruiting	recruit	VERB
ajbmeb-2285	160	15	diverse	diverse	ADJ
ajbmeb-2285	160	16	and	and	CCONJ
ajbmeb-2285	160	17	expert	expert	ADJ
ajbmeb-2285	160	18	members	member	NOUN
ajbmeb-2285	160	19	for	for	ADP
ajbmeb-2285	160	20	audit	audit	NOUN
ajbmeb-2285	160	21	committees	committee	NOUN
ajbmeb-2285	160	22	to	to	PART
ajbmeb-2285	160	23	bolster	bolster	VERB
ajbmeb-2285	160	24	governance	governance	NOUN
ajbmeb-2285	160	25	effectiveness	effectiveness	NOUN
ajbmeb-2285	160	26	and	and	CCONJ
ajbmeb-2285	160	27	financial	financial	ADJ
ajbmeb-2285	160	28	performance	performance	NOUN
ajbmeb-2285	160	29	in	in	ADP
ajbmeb-2285	160	30	nigerian	nigerian	ADJ
ajbmeb-2285	160	31	insurance	insurance	NOUN
ajbmeb-2285	160	32	companies	company	NOUN
ajbmeb-2285	160	33	.	.	PUNCT
ajbmeb-2285	161	1	2	2	X
ajbmeb-2285	161	2	.	.	X
ajbmeb-2285	161	3	policy	policy	NOUN
ajbmeb-2285	161	4	makers	maker	NOUN
ajbmeb-2285	161	5	should	should	AUX
ajbmeb-2285	161	6	establish	establish	VERB
ajbmeb-2285	161	7	structured	structured	ADJ
ajbmeb-2285	161	8	meeting	meeting	NOUN
ajbmeb-2285	161	9	schedules	schedule	NOUN
ajbmeb-2285	161	10	and	and	CCONJ
ajbmeb-2285	161	11	promote	promote	VERB
ajbmeb-2285	161	12	active	active	ADJ
ajbmeb-2285	161	13	engagement	engagement	NOUN
ajbmeb-2285	161	14	within	within	ADP
ajbmeb-2285	161	15	audit	audit	NOUN
ajbmeb-2285	161	16	committees	committee	NOUN
ajbmeb-2285	161	17	to	to	PART
ajbmeb-2285	161	18	leverage	leverage	VERB
ajbmeb-2285	161	19	the	the	DET
ajbmeb-2285	161	20	positive	positive	ADJ
ajbmeb-2285	161	21	impact	impact	NOUN
ajbmeb-2285	161	22	of	of	ADP
ajbmeb-2285	161	23	regular	regular	ADJ
ajbmeb-2285	161	24	and	and	CCONJ
ajbmeb-2285	161	25	effective	effective	ADJ
ajbmeb-2285	161	26	meetings	meeting	NOUN
ajbmeb-2285	161	27	on	on	ADP
ajbmeb-2285	161	28	financial	financial	ADJ
ajbmeb-2285	161	29	oversight	oversight	NOUN
ajbmeb-2285	161	30	and	and	CCONJ
ajbmeb-2285	161	31	decision	decision	NOUN
ajbmeb-2285	161	32	-	-	PUNCT
ajbmeb-2285	161	33	making	make	VERB
ajbmeb-2285	161	34	processes	process	NOUN
ajbmeb-2285	161	35	.	.	PUNCT
ajbmeb-2285	162	1	3	3	X
ajbmeb-2285	162	2	.	.	X
ajbmeb-2285	162	3	insurance	insurance	NOUN
ajbmeb-2285	162	4	companies	company	NOUN
ajbmeb-2285	162	5	should	should	AUX
ajbmeb-2285	162	6	invest	invest	VERB
ajbmeb-2285	162	7	in	in	ADP
ajbmeb-2285	162	8	continuous	continuous	ADJ
ajbmeb-2285	162	9	training	training	NOUN
ajbmeb-2285	162	10	and	and	CCONJ
ajbmeb-2285	162	11	development	development	NOUN
ajbmeb-2285	162	12	programs	program	NOUN
ajbmeb-2285	162	13	for	for	ADP
ajbmeb-2285	162	14	audit	audit	NOUN
ajbmeb-2285	162	15	committee	committee	NOUN
ajbmeb-2285	162	16	members	member	NOUN
ajbmeb-2285	162	17	to	to	PART
ajbmeb-2285	162	18	enhance	enhance	VERB
ajbmeb-2285	162	19	financial	financial	ADJ
ajbmeb-2285	162	20	literacy	literacy	NOUN
ajbmeb-2285	162	21	,	,	PUNCT
ajbmeb-2285	162	22	regulatory	regulatory	ADJ
ajbmeb-2285	162	23	compliance	compliance	NOUN
ajbmeb-2285	162	24	,	,	PUNCT
ajbmeb-2285	162	25	and	and	CCONJ
ajbmeb-2285	162	26	risk	risk	NOUN
ajbmeb-2285	162	27	management	management	NOUN
ajbmeb-2285	162	28	capabilities	capability	NOUN
ajbmeb-2285	162	29	,	,	PUNCT
ajbmeb-2285	162	30	thereby	thereby	ADV
ajbmeb-2285	162	31	strengthening	strengthen	VERB
ajbmeb-2285	162	32	governance	governance	NOUN
ajbmeb-2285	162	33	practices	practice	NOUN
ajbmeb-2285	162	34	and	and	CCONJ
ajbmeb-2285	162	35	driving	drive	VERB
ajbmeb-2285	162	36	sustainable	sustainable	ADJ
ajbmeb-2285	162	37	growth	growth	NOUN
ajbmeb-2285	162	38	in	in	ADP
ajbmeb-2285	162	39	the	the	DET
ajbmeb-2285	162	40	insurance	insurance	NOUN
ajbmeb-2285	162	41	sector	sector	NOUN
ajbmeb-2285	162	42	of	of	ADP
ajbmeb-2285	162	43	nigeria	nigeria	PROPN
ajbmeb-2285	162	44	.	.	PUNCT
ajbmeb-2285	163	1	references	reference	NOUN
ajbmeb-2285	163	2	1	1	NUM
ajbmeb-2285	163	3	.	.	PUNCT
ajbmeb-2285	164	1	abor	abor	PROPN
ajbmeb-2285	164	2	,	,	PUNCT
ajbmeb-2285	164	3	j.	j.	PROPN
ajbmeb-2285	164	4	,	,	PUNCT
ajbmeb-2285	164	5	&	&	CCONJ
ajbmeb-2285	164	6	dadjee	dadjee	PROPN
ajbmeb-2285	164	7	,	,	PUNCT
ajbmeb-2285	164	8	k.	k.	PROPN
ajbmeb-2285	164	9	(	(	PUNCT
ajbmeb-2285	164	10	2020	2020	NUM
ajbmeb-2285	164	11	)	)	PUNCT
ajbmeb-2285	164	12	.	.	PUNCT
ajbmeb-2285	165	1	corporate	corporate	ADJ
ajbmeb-2285	165	2	governance	governance	NOUN
ajbmeb-2285	165	3	,	,	PUNCT
ajbmeb-2285	165	4	audit	audit	NOUN
ajbmeb-2285	165	5	committee	committee	NOUN
ajbmeb-2285	165	6	characteristics	characteristic	NOUN
ajbmeb-2285	165	7	,	,	PUNCT
ajbmeb-2285	165	8	and	and	CCONJ
ajbmeb-2285	165	9	financial	financial	ADJ
ajbmeb-2285	165	10	performance	performance	NOUN
ajbmeb-2285	165	11	of	of	ADP
ajbmeb-2285	165	12	microfinance	microfinance	NOUN
ajbmeb-2285	165	13	institutions	institution	NOUN
ajbmeb-2285	165	14	in	in	ADP
ajbmeb-2285	165	15	sub	sub	ADJ
ajbmeb-2285	165	16	-	-	ADJ
ajbmeb-2285	165	17	saharan	saharan	ADJ
ajbmeb-2285	165	18	africa	africa	PROPN
ajbmeb-2285	165	19	.	.	PUNCT
ajbmeb-2285	166	1	journal	journal	PROPN
ajbmeb-2285	166	2	of	of	ADP
ajbmeb-2285	166	3	african	african	ADJ
ajbmeb-2285	166	4	business	business	NOUN
ajbmeb-2285	166	5	,	,	PUNCT
ajbmeb-2285	166	6	21(2	21(2	NUM
ajbmeb-2285	166	7	)	)	PUNCT
ajbmeb-2285	166	8	,	,	PUNCT
ajbmeb-2285	166	9	205	205	NUM
ajbmeb-2285	166	10	-	-	SYM
ajbmeb-2285	166	11	222	222	NUM
ajbmeb-2285	166	12	.	.	NOUN
ajbmeb-2285	167	1	2	2	NUM
ajbmeb-2285	167	2	.	.	X
ajbmeb-2285	167	3	adeyemi	adeyemi	ADV
ajbmeb-2285	167	4	,	,	PUNCT
ajbmeb-2285	167	5	r.	r.	PROPN
ajbmeb-2285	167	6	,	,	PUNCT
ajbmeb-2285	167	7	&	&	CCONJ
ajbmeb-2285	167	8	adekunle	adekunle	PROPN
ajbmeb-2285	167	9	,	,	PUNCT
ajbmeb-2285	167	10	a.	a.	NOUN
ajbmeb-2285	167	11	(	(	PUNCT
ajbmeb-2285	167	12	2022	2022	NUM
ajbmeb-2285	167	13	)	)	PUNCT
ajbmeb-2285	167	14	.	.	PUNCT
ajbmeb-2285	168	1	audit	audit	NOUN
ajbmeb-2285	168	2	committee	committee	NOUN
ajbmeb-2285	168	3	characteristics	characteristic	NOUN
ajbmeb-2285	168	4	and	and	CCONJ
ajbmeb-2285	168	5	financial	financial	ADJ
ajbmeb-2285	168	6	performance	performance	NOUN
ajbmeb-2285	168	7	of	of	ADP
ajbmeb-2285	168	8	nigerian	nigerian	ADJ
ajbmeb-2285	168	9	insurance	insurance	NOUN
ajbmeb-2285	168	10	companies	company	NOUN
ajbmeb-2285	168	11	.	.	PUNCT
ajbmeb-2285	169	1	international	international	ADJ
ajbmeb-2285	169	2	journal	journal	PROPN
ajbmeb-2285	169	3	of	of	ADP
ajbmeb-2285	169	4	accounting	accounting	NOUN
ajbmeb-2285	169	5	and	and	CCONJ
ajbmeb-2285	169	6	taxation	taxation	NOUN
ajbmeb-2285	169	7	,	,	PUNCT
ajbmeb-2285	169	8	10(1	10(1	NUM
ajbmeb-2285	169	9	)	)	PUNCT
ajbmeb-2285	169	10	,	,	PUNCT
ajbmeb-2285	169	11	1	1	NUM
ajbmeb-2285	169	12	-	-	SYM
ajbmeb-2285	169	13	18	18	NUM
ajbmeb-2285	169	14	.	.	PUNCT
ajbmeb-2285	170	1	3	3	X
ajbmeb-2285	170	2	.	.	X
ajbmeb-2285	170	3	adeyemi	adeyemi	ADV
ajbmeb-2285	170	4	,	,	PUNCT
ajbmeb-2285	170	5	s.	s.	PROPN
ajbmeb-2285	170	6	b.	b.	PROPN
ajbmeb-2285	170	7	,	,	PUNCT
ajbmeb-2285	170	8	&	&	CCONJ
ajbmeb-2285	170	9	fagbemi	fagbemi	PROPN
ajbmeb-2285	170	10	,	,	PUNCT
ajbmeb-2285	170	11	t.	t.	PROPN
ajbmeb-2285	170	12	o.	o.	PROPN
ajbmeb-2285	170	13	(	(	PUNCT
ajbmeb-2285	170	14	2018	2018	NUM
ajbmeb-2285	170	15	)	)	PUNCT
ajbmeb-2285	170	16	.	.	PUNCT
ajbmeb-2285	171	1	audit	audit	NOUN
ajbmeb-2285	171	2	committee	committee	NOUN
ajbmeb-2285	171	3	characteristics	characteristic	NOUN
ajbmeb-2285	171	4	and	and	CCONJ
ajbmeb-2285	171	5	financial	financial	ADJ
ajbmeb-2285	171	6	reporting	reporting	NOUN
ajbmeb-2285	171	7	quality	quality	NOUN
ajbmeb-2285	171	8	of	of	ADP
ajbmeb-2285	171	9	insurance	insurance	NOUN
ajbmeb-2285	171	10	companies	company	NOUN
ajbmeb-2285	171	11	in	in	ADP
ajbmeb-2285	171	12	nigeria	nigeria	PROPN
ajbmeb-2285	171	13	.	.	PUNCT
ajbmeb-2285	172	1	african	african	ADJ
ajbmeb-2285	172	2	journal	journal	PROPN
ajbmeb-2285	172	3	of	of	ADP
ajbmeb-2285	172	4	economic	economic	ADJ
ajbmeb-2285	172	5	review	review	NOUN
ajbmeb-2285	172	6	,	,	PUNCT
ajbmeb-2285	172	7	6(1	6(1	NUM
ajbmeb-2285	172	8	)	)	PUNCT
ajbmeb-2285	172	9	,	,	PUNCT
ajbmeb-2285	172	10	88	88	NUM
ajbmeb-2285	172	11	-	-	SYM
ajbmeb-2285	172	12	103	103	NUM
ajbmeb-2285	172	13	.	.	NOUN
ajbmeb-2285	173	1	4	4	NUM
ajbmeb-2285	173	2	.	.	X
ajbmeb-2285	173	3	afolabi	afolabi	NOUN
ajbmeb-2285	173	4	,	,	PUNCT
ajbmeb-2285	173	5	o.	o.	PROPN
ajbmeb-2285	173	6	r.	r.	PROPN
ajbmeb-2285	173	7	,	,	PUNCT
ajbmeb-2285	173	8	&	&	CCONJ
ajbmeb-2285	173	9	adeniyi	adeniyi	ADV
ajbmeb-2285	173	10	,	,	PUNCT
ajbmeb-2285	173	11	m.	m.	NOUN
ajbmeb-2285	173	12	a.	a.	NOUN
ajbmeb-2285	173	13	(	(	PUNCT
ajbmeb-2285	173	14	2020	2020	NUM
ajbmeb-2285	173	15	)	)	PUNCT
ajbmeb-2285	173	16	.	.	PUNCT
ajbmeb-2285	174	1	impact	impact	NOUN
ajbmeb-2285	174	2	of	of	ADP
ajbmeb-2285	174	3	audit	audit	NOUN
ajbmeb-2285	174	4	committee	committee	NOUN
ajbmeb-2285	174	5	characteristics	characteristic	NOUN
ajbmeb-2285	174	6	on	on	ADP
ajbmeb-2285	174	7	financial	financial	ADJ
ajbmeb-2285	174	8	performance	performance	NOUN
ajbmeb-2285	174	9	:	:	PUNCT
ajbmeb-2285	174	10	evidence	evidence	NOUN
ajbmeb-2285	174	11	from	from	ADP
ajbmeb-2285	174	12	nigerian	nigerian	ADJ
ajbmeb-2285	174	13	listed	list	VERB
ajbmeb-2285	174	14	banks	bank	NOUN
ajbmeb-2285	174	15	.	.	PUNCT
ajbmeb-2285	175	1	journal	journal	PROPN
ajbmeb-2285	175	2	of	of	ADP
ajbmeb-2285	175	3	accounting	accounting	NOUN
ajbmeb-2285	175	4	and	and	CCONJ
ajbmeb-2285	175	5	financial	financial	ADJ
ajbmeb-2285	175	6	management	management	NOUN
ajbmeb-2285	175	7	,	,	PUNCT
ajbmeb-2285	175	8	6(1	6(1	NUM
ajbmeb-2285	175	9	)	)	PUNCT
ajbmeb-2285	175	10	,	,	PUNCT
ajbmeb-2285	175	11	1	1	NUM
ajbmeb-2285	175	12	-	-	SYM
ajbmeb-2285	175	13	13	13	NUM
ajbmeb-2285	175	14	.	.	PUNCT
ajbmeb-2285	175	15	5	5	NUM
ajbmeb-2285	175	16	.	.	X
ajbmeb-2285	176	1	ahmad	ahmad	NOUN
ajbmeb-2285	176	2	-	-	PUNCT
ajbmeb-2285	176	3	zaluki	zaluki	PROPN
ajbmeb-2285	176	4	,	,	PUNCT
ajbmeb-2285	176	5	n.	n.	PROPN
ajbmeb-2285	176	6	a.	a.	PROPN
ajbmeb-2285	176	7	,	,	PUNCT
ajbmeb-2285	176	8	rahman	rahman	PROPN
ajbmeb-2285	176	9	,	,	PUNCT
ajbmeb-2285	176	10	r.	r.	PROPN
ajbmeb-2285	176	11	a.	a.	PROPN
ajbmeb-2285	176	12	,	,	PUNCT
ajbmeb-2285	176	13	&	&	CCONJ
ajbmeb-2285	176	14	wan	wan	PROPN
ajbmeb-2285	176	15	-	-	PUNCT
ajbmeb-2285	176	16	hussin	hussin	PROPN
ajbmeb-2285	176	17	,	,	PUNCT
ajbmeb-2285	176	18	w.	w.	PROPN
ajbmeb-2285	176	19	n.	n.	PROPN
ajbmeb-2285	176	20	(	(	PUNCT
ajbmeb-2285	176	21	2020	2020	NUM
ajbmeb-2285	176	22	)	)	PUNCT
ajbmeb-2285	176	23	.	.	PUNCT
ajbmeb-2285	177	1	audit	audit	NOUN
ajbmeb-2285	177	2	committee	committee	PROPN
ajbmeb-2285	177	3	attributes	attribute	NOUN
ajbmeb-2285	177	4	and	and	CCONJ
ajbmeb-2285	177	5	financial	financial	ADJ
ajbmeb-2285	177	6	performance	performance	NOUN
ajbmeb-2285	177	7	of	of	ADP
ajbmeb-2285	177	8	malaysian	malaysian	ADJ
ajbmeb-2285	177	9	listed	list	VERB
ajbmeb-2285	177	10	companies	company	NOUN
ajbmeb-2285	177	11	.	.	PUNCT
ajbmeb-2285	178	1	international	international	ADJ
ajbmeb-2285	178	2	journal	journal	PROPN
ajbmeb-2285	178	3	of	of	ADP
ajbmeb-2285	178	4	business	business	NOUN
ajbmeb-2285	178	5	and	and	CCONJ
ajbmeb-2285	178	6	society	society	NOUN
ajbmeb-2285	178	7	,	,	PUNCT
ajbmeb-2285	178	8	21(3	21(3	NUM
ajbmeb-2285	178	9	)	)	PUNCT
ajbmeb-2285	178	10	,	,	PUNCT
ajbmeb-2285	178	11	1082	1082	NUM
ajbmeb-2285	178	12	-	-	SYM
ajbmeb-2285	178	13	1101	1101	NUM
ajbmeb-2285	178	14	.	.	PUNCT
ajbmeb-2285	179	1	6	6	NUM
ajbmeb-2285	179	2	.	.	NOUN
ajbmeb-2285	179	3	akindele	akindele	NOUN
ajbmeb-2285	179	4	,	,	PUNCT
ajbmeb-2285	179	5	t.	t.	PROPN
ajbmeb-2285	179	6	r.	r.	PROPN
ajbmeb-2285	179	7	,	,	PUNCT
ajbmeb-2285	179	8	&	&	CCONJ
ajbmeb-2285	179	9	adeoye	adeoye	PROPN
ajbmeb-2285	179	10	,	,	PUNCT
ajbmeb-2285	179	11	a.	a.	PROPN
ajbmeb-2285	179	12	o.	o.	PROPN
ajbmeb-2285	179	13	(	(	PUNCT
ajbmeb-2285	179	14	2018	2018	NUM
ajbmeb-2285	179	15	)	)	PUNCT
ajbmeb-2285	179	16	.	.	PUNCT
ajbmeb-2285	180	1	audit	audit	NOUN
ajbmeb-2285	180	2	committee	committee	NOUN
ajbmeb-2285	180	3	characteristics	characteristic	NOUN
ajbmeb-2285	180	4	and	and	CCONJ
ajbmeb-2285	180	5	financial	financial	ADJ
ajbmeb-2285	180	6	performance	performance	NOUN
ajbmeb-2285	180	7	among	among	ADP
ajbmeb-2285	180	8	listed	list	VERB
ajbmeb-2285	180	9	companies	company	NOUN
ajbmeb-2285	180	10	in	in	ADP
ajbmeb-2285	180	11	nigeria	nigeria	PROPN
ajbmeb-2285	180	12	.	.	PUNCT
ajbmeb-2285	181	1	international	international	ADJ
ajbmeb-2285	181	2	journal	journal	PROPN
ajbmeb-2285	181	3	of	of	ADP
ajbmeb-2285	181	4	management	management	NOUN
ajbmeb-2285	181	5	and	and	CCONJ
ajbmeb-2285	181	6	commerce	commerce	NOUN
ajbmeb-2285	181	7	innovation	innovation	NOUN
ajbmeb-2285	181	8	,	,	PUNCT
ajbmeb-2285	181	9	5(1	5(1	NUM
ajbmeb-2285	181	10	)	)	PUNCT
ajbmeb-2285	181	11	,	,	PUNCT
ajbmeb-2285	181	12	8	8	NUM
ajbmeb-2285	181	13	-	-	SYM
ajbmeb-2285	181	14	18	18	NUM
ajbmeb-2285	181	15	.	.	PUNCT
ajbmeb-2285	181	16	7	7	X
ajbmeb-2285	181	17	.	.	X
ajbmeb-2285	182	1	al	al	PROPN
ajbmeb-2285	182	2	-	-	PUNCT
ajbmeb-2285	182	3	hares	hare	NOUN
ajbmeb-2285	182	4	,	,	PUNCT
ajbmeb-2285	182	5	o.	o.	PROPN
ajbmeb-2285	182	6	a.	a.	PROPN
ajbmeb-2285	182	7	,	,	PUNCT
ajbmeb-2285	182	8	&	&	CCONJ
ajbmeb-2285	182	9	lashgari	lashgari	PROPN
ajbmeb-2285	182	10	,	,	PUNCT
ajbmeb-2285	182	11	m.	m.	NOUN
ajbmeb-2285	182	12	(	(	PUNCT
ajbmeb-2285	182	13	2021	2021	NUM
ajbmeb-2285	182	14	)	)	PUNCT
ajbmeb-2285	182	15	.	.	PUNCT
ajbmeb-2285	183	1	the	the	DET
ajbmeb-2285	183	2	impact	impact	NOUN
ajbmeb-2285	183	3	of	of	ADP
ajbmeb-2285	183	4	ifrs	ifrs	ADJ
ajbmeb-2285	183	5	adoption	adoption	NOUN
ajbmeb-2285	183	6	on	on	ADP
ajbmeb-2285	183	7	insurance	insurance	NOUN
ajbmeb-2285	183	8	companies	company	NOUN
ajbmeb-2285	183	9	’	'	PUNCT
ajbmeb-2285	183	10	financial	financial	ADJ
ajbmeb-2285	183	11	performance	performance	NOUN
ajbmeb-2285	183	12	:	:	PUNCT
ajbmeb-2285	183	13	evidence	evidence	NOUN
ajbmeb-2285	183	14	from	from	ADP
ajbmeb-2285	183	15	saudi	saudi	PROPN
ajbmeb-2285	183	16	arabia	arabia	PROPN
ajbmeb-2285	183	17	.	.	PUNCT
ajbmeb-2285	184	1	journal	journal	PROPN
ajbmeb-2285	184	2	of	of	ADP
ajbmeb-2285	184	3	risk	risk	NOUN
ajbmeb-2285	184	4	and	and	CCONJ
ajbmeb-2285	184	5	financial	financial	ADJ
ajbmeb-2285	184	6	management	management	NOUN
ajbmeb-2285	184	7	,	,	PUNCT
ajbmeb-2285	184	8	14(7	14(7	NUM
ajbmeb-2285	184	9	)	)	PUNCT
ajbmeb-2285	184	10	,	,	PUNCT
ajbmeb-2285	184	11	309	309	NUM
ajbmeb-2285	184	12	.	.	NOUN
ajbmeb-2285	184	13	8	8	NUM
ajbmeb-2285	184	14	.	.	PUNCT
ajbmeb-2285	185	1	amran	amran	ADJ
ajbmeb-2285	185	2	,	,	PUNCT
ajbmeb-2285	185	3	n.	n.	NOUN
ajbmeb-2285	185	4	a.	a.	PROPN
ajbmeb-2285	185	5	,	,	PUNCT
ajbmeb-2285	185	6	haniffa	haniffa	PROPN
ajbmeb-2285	185	7	,	,	PUNCT
ajbmeb-2285	185	8	r.	r.	PROPN
ajbmeb-2285	185	9	,	,	PUNCT
ajbmeb-2285	185	10	&	&	CCONJ
ajbmeb-2285	185	11	abdul	abdul	PROPN
ajbmeb-2285	185	12	rahim	rahim	PROPN
ajbmeb-2285	185	13	,	,	PUNCT
ajbmeb-2285	185	14	r.	r.	PROPN
ajbmeb-2285	185	15	(	(	PUNCT
ajbmeb-2285	185	16	2019	2019	NUM
ajbmeb-2285	185	17	)	)	PUNCT
ajbmeb-2285	185	18	.	.	PUNCT
ajbmeb-2285	186	1	audit	audit	NOUN
ajbmeb-2285	186	2	committee	committee	NOUN
ajbmeb-2285	186	3	effectiveness	effectiveness	NOUN
ajbmeb-2285	186	4	and	and	CCONJ
ajbmeb-2285	186	5	financial	financial	ADJ
ajbmeb-2285	186	6	performance	performance	NOUN
ajbmeb-2285	186	7	:	:	PUNCT
ajbmeb-2285	186	8	a	a	DET
ajbmeb-2285	186	9	study	study	NOUN
ajbmeb-2285	186	10	of	of	ADP
ajbmeb-2285	186	11	malaysian	malaysian	ADJ
ajbmeb-2285	186	12	public	public	ADJ
ajbmeb-2285	186	13	listed	list	VERB
ajbmeb-2285	186	14	companies	company	NOUN
ajbmeb-2285	186	15	.	.	PUNCT
ajbmeb-2285	187	1	managerial	managerial	ADJ
ajbmeb-2285	187	2	auditing	auditing	NOUN
ajbmeb-2285	187	3	journal	journal	NOUN
ajbmeb-2285	187	4	,	,	PUNCT
ajbmeb-2285	187	5	34(1	34(1	NUM
ajbmeb-2285	187	6	)	)	PUNCT
ajbmeb-2285	187	7	,	,	PUNCT
ajbmeb-2285	187	8	2	2	NUM
ajbmeb-2285	187	9	-	-	SYM
ajbmeb-2285	187	10	22	22	NUM
ajbmeb-2285	187	11	.	.	PUNCT
ajbmeb-2285	188	1	american	american	PROPN
ajbmeb-2285	188	2	journal	journal	PROPN
ajbmeb-2285	188	3	of	of	ADP
ajbmeb-2285	188	4	business	business	NOUN
ajbmeb-2285	188	5	management	management	NOUN
ajbmeb-2285	188	6	,	,	PUNCT
ajbmeb-2285	188	7	economics	economic	NOUN
ajbmeb-2285	188	8	and	and	CCONJ
ajbmeb-2285	188	9	banking	banking	NOUN
ajbmeb-2285	188	10	volume	volume	NOUN
ajbmeb-2285	188	11	26	26	NUM
ajbmeb-2285	188	12	july	july	PROPN
ajbmeb-2285	188	13	2024	2024	NUM
ajbmeb-2285	188	14	p	p	NOUN
ajbmeb-2285	188	15	a	a	PRON
ajbmeb-2285	188	16	g	g	NOUN
ajbmeb-2285	188	17	e	e	NOUN
ajbmeb-2285	188	18	|	|	ADV
ajbmeb-2285	188	19	34	34	NUM
ajbmeb-2285	188	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	188	21	9	9	NUM
ajbmeb-2285	188	22	.	.	PUNCT
ajbmeb-2285	188	23	batten	batten	NOUN
ajbmeb-2285	188	24	,	,	PUNCT
ajbmeb-2285	188	25	j.	j.	PROPN
ajbmeb-2285	188	26	a.	a.	PROPN
ajbmeb-2285	188	27	,	,	PUNCT
ajbmeb-2285	188	28	hogan	hogan	PROPN
ajbmeb-2285	188	29	,	,	PUNCT
ajbmeb-2285	188	30	w.	w.	PROPN
ajbmeb-2285	188	31	p.	p.	PROPN
ajbmeb-2285	188	32	,	,	PUNCT
ajbmeb-2285	188	33	&	&	CCONJ
ajbmeb-2285	188	34	wagner	wagner	PROPN
ajbmeb-2285	188	35	,	,	PUNCT
ajbmeb-2285	188	36	n.	n.	PROPN
ajbmeb-2285	188	37	f.	f.	PROPN
ajbmeb-2285	188	38	(	(	PUNCT
ajbmeb-2285	188	39	2019	2019	NUM
ajbmeb-2285	188	40	)	)	PUNCT
ajbmeb-2285	188	41	.	.	PUNCT
ajbmeb-2285	189	1	insurer	insurer	NOUN
ajbmeb-2285	189	2	profitability	profitability	NOUN
ajbmeb-2285	189	3	and	and	CCONJ
ajbmeb-2285	189	4	inflation	inflation	NOUN
ajbmeb-2285	189	5	.	.	PUNCT
ajbmeb-2285	190	1	the	the	DET
ajbmeb-2285	190	2	quarterly	quarterly	ADJ
ajbmeb-2285	190	3	review	review	NOUN
ajbmeb-2285	190	4	of	of	ADP
ajbmeb-2285	190	5	economics	economic	NOUN
ajbmeb-2285	190	6	and	and	CCONJ
ajbmeb-2285	190	7	finance	finance	NOUN
ajbmeb-2285	190	8	,	,	PUNCT
ajbmeb-2285	190	9	73	73	NUM
ajbmeb-2285	190	10	,	,	PUNCT
ajbmeb-2285	190	11	97	97	NUM
ajbmeb-2285	190	12	-	-	SYM
ajbmeb-2285	190	13	104	104	NUM
ajbmeb-2285	190	14	.	.	PUNCT
ajbmeb-2285	191	1	10	10	NUM
ajbmeb-2285	191	2	.	.	PUNCT
ajbmeb-2285	192	1	bédard	bédard	PROPN
ajbmeb-2285	192	2	,	,	PUNCT
ajbmeb-2285	192	3	j.	j.	PROPN
ajbmeb-2285	192	4	,	,	PUNCT
ajbmeb-2285	192	5	&	&	CCONJ
ajbmeb-2285	192	6	gendron	gendron	PROPN
ajbmeb-2285	192	7	,	,	PUNCT
ajbmeb-2285	192	8	y.	y.	PROPN
ajbmeb-2285	192	9	(	(	PUNCT
ajbmeb-2285	192	10	2010	2010	NUM
ajbmeb-2285	192	11	)	)	PUNCT
ajbmeb-2285	192	12	.	.	PUNCT
ajbmeb-2285	193	1	strengthening	strengthen	VERB
ajbmeb-2285	193	2	the	the	DET
ajbmeb-2285	193	3	financial	financial	ADJ
ajbmeb-2285	193	4	reporting	reporting	NOUN
ajbmeb-2285	193	5	system	system	NOUN
ajbmeb-2285	193	6	:	:	PUNCT
ajbmeb-2285	193	7	can	can	AUX
ajbmeb-2285	193	8	audit	audit	VERB
ajbmeb-2285	193	9	committees	committee	NOUN
ajbmeb-2285	193	10	deliver	deliver	VERB
ajbmeb-2285	193	11	?	?	PUNCT
ajbmeb-2285	194	1	corporate	corporate	ADJ
ajbmeb-2285	194	2	governance	governance	NOUN
ajbmeb-2285	194	3	:	:	PUNCT
ajbmeb-2285	194	4	an	an	DET
ajbmeb-2285	194	5	international	international	ADJ
ajbmeb-2285	194	6	review	review	NOUN
ajbmeb-2285	194	7	,	,	PUNCT
ajbmeb-2285	194	8	18(2	18(2	NUM
ajbmeb-2285	194	9	)	)	PUNCT
ajbmeb-2285	194	10	,	,	PUNCT
ajbmeb-2285	194	11	112	112	NUM
ajbmeb-2285	194	12	-	-	SYM
ajbmeb-2285	194	13	124	124	NUM
ajbmeb-2285	194	14	.	.	PUNCT
ajbmeb-2285	195	1	11	11	NUM
ajbmeb-2285	195	2	.	.	PUNCT
ajbmeb-2285	196	1	bedard	bedard	PROPN
ajbmeb-2285	196	2	,	,	PUNCT
ajbmeb-2285	196	3	j.	j.	PROPN
ajbmeb-2285	196	4	,	,	PUNCT
ajbmeb-2285	196	5	hoitash	hoitash	PROPN
ajbmeb-2285	196	6	,	,	PUNCT
ajbmeb-2285	196	7	r.	r.	PROPN
ajbmeb-2285	196	8	,	,	PUNCT
ajbmeb-2285	196	9	&	&	CCONJ
ajbmeb-2285	196	10	hoitash	hoitash	PROPN
ajbmeb-2285	196	11	,	,	PUNCT
ajbmeb-2285	196	12	u.	u.	PROPN
ajbmeb-2285	196	13	(	(	PUNCT
ajbmeb-2285	196	14	2019	2019	NUM
ajbmeb-2285	196	15	)	)	PUNCT
ajbmeb-2285	196	16	.	.	PUNCT
ajbmeb-2285	197	1	audit	audit	NOUN
ajbmeb-2285	197	2	committee	committee	PROPN
ajbmeb-2285	197	3	financial	financial	ADJ
ajbmeb-2285	197	4	expertise	expertise	NOUN
ajbmeb-2285	197	5	,	,	PUNCT
ajbmeb-2285	197	6	gender	gender	NOUN
ajbmeb-2285	197	7	,	,	PUNCT
ajbmeb-2285	197	8	and	and	CCONJ
ajbmeb-2285	197	9	earnings	earning	NOUN
ajbmeb-2285	197	10	management	management	NOUN
ajbmeb-2285	197	11	.	.	PUNCT
ajbmeb-2285	198	1	auditing	auditing	NOUN
ajbmeb-2285	198	2	:	:	PUNCT
ajbmeb-2285	198	3	a	a	DET
ajbmeb-2285	198	4	journal	journal	NOUN
ajbmeb-2285	198	5	of	of	ADP
ajbmeb-2285	198	6	practice	practice	NOUN
ajbmeb-2285	198	7	&	&	CCONJ
ajbmeb-2285	198	8	theory	theory	NOUN
ajbmeb-2285	198	9	,	,	PUNCT
ajbmeb-2285	198	10	38(1	38(1	NUM
ajbmeb-2285	198	11	)	)	PUNCT
ajbmeb-2285	198	12	,	,	PUNCT
ajbmeb-2285	198	13	171	171	NUM
ajbmeb-2285	198	14	-	-	SYM
ajbmeb-2285	198	15	196	196	NUM
ajbmeb-2285	198	16	.	.	PUNCT
ajbmeb-2285	199	1	12	12	NUM
ajbmeb-2285	199	2	.	.	PUNCT
ajbmeb-2285	200	1	chen	chen	PROPN
ajbmeb-2285	200	2	,	,	PUNCT
ajbmeb-2285	200	3	s.	s.	PROPN
ajbmeb-2285	200	4	,	,	PUNCT
ajbmeb-2285	200	5	cheng	cheng	PROPN
ajbmeb-2285	200	6	,	,	PUNCT
ajbmeb-2285	200	7	y.	y.	PROPN
ajbmeb-2285	200	8	,	,	PUNCT
ajbmeb-2285	200	9	&	&	CCONJ
ajbmeb-2285	200	10	yu	yu	PROPN
ajbmeb-2285	200	11	,	,	PUNCT
ajbmeb-2285	200	12	y.	y.	PROPN
ajbmeb-2285	200	13	(	(	PUNCT
ajbmeb-2285	200	14	2020	2020	NUM
ajbmeb-2285	200	15	)	)	PUNCT
ajbmeb-2285	200	16	.	.	PUNCT
ajbmeb-2285	201	1	audit	audit	NOUN
ajbmeb-2285	201	2	committee	committee	NOUN
ajbmeb-2285	201	3	independence	independence	NOUN
ajbmeb-2285	201	4	,	,	PUNCT
ajbmeb-2285	201	5	audit	audit	NOUN
ajbmeb-2285	201	6	quality	quality	NOUN
ajbmeb-2285	201	7	,	,	PUNCT
ajbmeb-2285	201	8	and	and	CCONJ
ajbmeb-2285	201	9	earnings	earning	NOUN
ajbmeb-2285	201	10	management	management	NOUN
ajbmeb-2285	201	11	:	:	PUNCT
ajbmeb-2285	201	12	evidence	evidence	NOUN
ajbmeb-2285	201	13	from	from	ADP
ajbmeb-2285	201	14	china	china	PROPN
ajbmeb-2285	201	15	.	.	PUNCT
ajbmeb-2285	202	1	journal	journal	PROPN
ajbmeb-2285	202	2	of	of	ADP
ajbmeb-2285	202	3	international	international	ADJ
ajbmeb-2285	202	4	accounting	accounting	NOUN
ajbmeb-2285	202	5	,	,	PUNCT
ajbmeb-2285	202	6	auditing	auditing	NOUN
ajbmeb-2285	202	7	and	and	CCONJ
ajbmeb-2285	202	8	taxation	taxation	NOUN
ajbmeb-2285	202	9	,	,	PUNCT
ajbmeb-2285	202	10	39	39	NUM
ajbmeb-2285	202	11	,	,	PUNCT
ajbmeb-2285	202	12	100309	100309	NUM
ajbmeb-2285	202	13	.	.	PUNCT
ajbmeb-2285	203	1	13	13	NUM
ajbmeb-2285	203	2	.	.	PUNCT
ajbmeb-2285	204	1	cheng	cheng	PROPN
ajbmeb-2285	204	2	,	,	PUNCT
ajbmeb-2285	204	3	c.	c.	PROPN
ajbmeb-2285	204	4	s.	s.	PROPN
ajbmeb-2285	204	5	a.	a.	PROPN
ajbmeb-2285	204	6	,	,	PUNCT
ajbmeb-2285	204	7	cheng	cheng	PROPN
ajbmeb-2285	204	8	,	,	PUNCT
ajbmeb-2285	204	9	l.	l.	PROPN
ajbmeb-2285	204	10	t.	t.	PROPN
ajbmeb-2285	204	11	w.	w.	PROPN
ajbmeb-2285	204	12	,	,	PUNCT
ajbmeb-2285	204	13	&	&	CCONJ
ajbmeb-2285	204	14	chen	chen	PROPN
ajbmeb-2285	204	15	,	,	PUNCT
ajbmeb-2285	204	16	c.	c.	PROPN
ajbmeb-2285	204	17	y.	y.	PROPN
ajbmeb-2285	204	18	(	(	PUNCT
ajbmeb-2285	204	19	2020	2020	NUM
ajbmeb-2285	204	20	)	)	PUNCT
ajbmeb-2285	204	21	.	.	PUNCT
ajbmeb-2285	205	1	industry	industry	NOUN
ajbmeb-2285	205	2	characteristics	characteristic	NOUN
ajbmeb-2285	205	3	and	and	CCONJ
ajbmeb-2285	205	4	audit	audit	NOUN
ajbmeb-2285	205	5	committee	committee	NOUN
ajbmeb-2285	205	6	characteristics	characteristic	NOUN
ajbmeb-2285	205	7	:	:	PUNCT
ajbmeb-2285	205	8	evidence	evidence	NOUN
ajbmeb-2285	205	9	from	from	ADP
ajbmeb-2285	205	10	taiwan	taiwan	PROPN
ajbmeb-2285	205	11	.	.	PUNCT
ajbmeb-2285	206	1	journal	journal	PROPN
ajbmeb-2285	206	2	of	of	ADP
ajbmeb-2285	206	3	accounting	accounting	NOUN
ajbmeb-2285	206	4	and	and	CCONJ
ajbmeb-2285	206	5	finance	finance	NOUN
ajbmeb-2285	206	6	,	,	PUNCT
ajbmeb-2285	206	7	20(1	20(1	NUM
ajbmeb-2285	206	8	)	)	PUNCT
ajbmeb-2285	206	9	,	,	PUNCT
ajbmeb-2285	206	10	7088	7088	NUM
ajbmeb-2285	206	11	.	.	PUNCT
ajbmeb-2285	207	1	14	14	NUM
ajbmeb-2285	207	2	.	.	PUNCT
ajbmeb-2285	208	1	cheng	cheng	PROPN
ajbmeb-2285	208	2	,	,	PUNCT
ajbmeb-2285	208	3	m.	m.	NOUN
ajbmeb-2285	208	4	,	,	PUNCT
ajbmeb-2285	208	5	&	&	CCONJ
ajbmeb-2285	208	6	deng	deng	PROPN
ajbmeb-2285	208	7	,	,	PUNCT
ajbmeb-2285	208	8	y.	y.	PROPN
ajbmeb-2285	208	9	(	(	PUNCT
ajbmeb-2285	208	10	2021	2021	NUM
ajbmeb-2285	208	11	)	)	PUNCT
ajbmeb-2285	208	12	.	.	PUNCT
ajbmeb-2285	209	1	efficiency	efficiency	NOUN
ajbmeb-2285	209	2	determinants	determinant	NOUN
ajbmeb-2285	209	3	and	and	CCONJ
ajbmeb-2285	209	4	financial	financial	ADJ
ajbmeb-2285	209	5	performance	performance	NOUN
ajbmeb-2285	209	6	of	of	ADP
ajbmeb-2285	209	7	china	china	PROPN
ajbmeb-2285	209	8	's	's	PART
ajbmeb-2285	209	9	insurance	insurance	NOUN
ajbmeb-2285	209	10	industry	industry	NOUN
ajbmeb-2285	209	11	.	.	PUNCT
ajbmeb-2285	210	1	international	international	ADJ
ajbmeb-2285	210	2	journal	journal	PROPN
ajbmeb-2285	210	3	of	of	ADP
ajbmeb-2285	210	4	finance	finance	PROPN
ajbmeb-2285	210	5	&	&	CCONJ
ajbmeb-2285	210	6	economics	economic	NOUN
ajbmeb-2285	210	7	,	,	PUNCT
ajbmeb-2285	210	8	26(2	26(2	NUM
ajbmeb-2285	210	9	)	)	PUNCT
ajbmeb-2285	210	10	,	,	PUNCT
ajbmeb-2285	210	11	2947	2947	NUM
ajbmeb-2285	210	12	-	-	SYM
ajbmeb-2285	210	13	2963	2963	NUM
ajbmeb-2285	210	14	.	.	PUNCT
ajbmeb-2285	211	1	15	15	NUM
ajbmeb-2285	211	2	.	.	PUNCT
ajbmeb-2285	212	1	ebrahim	ebrahim	PROPN
ajbmeb-2285	212	2	,	,	PUNCT
ajbmeb-2285	212	3	a.	a.	PROPN
ajbmeb-2285	212	4	,	,	PUNCT
ajbmeb-2285	212	5	&	&	CCONJ
ajbmeb-2285	212	6	mathews	mathews	PROPN
ajbmeb-2285	212	7	,	,	PUNCT
ajbmeb-2285	212	8	m.	m.	PROPN
ajbmeb-2285	212	9	r.	r.	PROPN
ajbmeb-2285	212	10	(	(	PUNCT
ajbmeb-2285	212	11	2018	2018	NUM
ajbmeb-2285	212	12	)	)	PUNCT
ajbmeb-2285	212	13	.	.	PUNCT
ajbmeb-2285	213	1	gender	gender	NOUN
ajbmeb-2285	213	2	diversity	diversity	NOUN
ajbmeb-2285	213	3	and	and	CCONJ
ajbmeb-2285	213	4	firm	firm	ADJ
ajbmeb-2285	213	5	performance	performance	NOUN
ajbmeb-2285	213	6	:	:	PUNCT
ajbmeb-2285	213	7	evidence	evidence	NOUN
ajbmeb-2285	213	8	from	from	ADP
ajbmeb-2285	213	9	a	a	DET
ajbmeb-2285	213	10	major	major	ADJ
ajbmeb-2285	213	11	emerging	emerge	VERB
ajbmeb-2285	213	12	market	market	NOUN
ajbmeb-2285	213	13	.	.	PUNCT
ajbmeb-2285	214	1	international	international	ADJ
ajbmeb-2285	214	2	journal	journal	PROPN
ajbmeb-2285	214	3	of	of	ADP
ajbmeb-2285	214	4	accounting	accounting	PROPN
ajbmeb-2285	214	5	&	&	CCONJ
ajbmeb-2285	214	6	information	information	PROPN
ajbmeb-2285	214	7	management	management	NOUN
ajbmeb-2285	214	8	,	,	PUNCT
ajbmeb-2285	214	9	26(1	26(1	NUM
ajbmeb-2285	214	10	)	)	PUNCT
ajbmeb-2285	214	11	,	,	PUNCT
ajbmeb-2285	214	12	2	2	NUM
ajbmeb-2285	214	13	-	-	SYM
ajbmeb-2285	214	14	23	23	NUM
ajbmeb-2285	214	15	.	.	PUNCT
ajbmeb-2285	215	1	16	16	NUM
ajbmeb-2285	215	2	.	.	PUNCT
ajbmeb-2285	216	1	fatima	fatima	PROPN
ajbmeb-2285	216	2	,	,	PUNCT
ajbmeb-2285	216	3	n.	n.	PROPN
ajbmeb-2285	216	4	,	,	PUNCT
ajbmeb-2285	216	5	&	&	CCONJ
ajbmeb-2285	216	6	ghazali	ghazali	PROPN
ajbmeb-2285	216	7	,	,	PUNCT
ajbmeb-2285	216	8	n.	n.	PROPN
ajbmeb-2285	216	9	a.	a.	NOUN
ajbmeb-2285	216	10	m.	m.	NOUN
ajbmeb-2285	216	11	(	(	PUNCT
ajbmeb-2285	216	12	2020	2020	NUM
ajbmeb-2285	216	13	)	)	PUNCT
ajbmeb-2285	216	14	.	.	PUNCT
ajbmeb-2285	217	1	audit	audit	NOUN
ajbmeb-2285	217	2	committee	committee	NOUN
ajbmeb-2285	217	3	effectiveness	effectiveness	NOUN
ajbmeb-2285	217	4	,	,	PUNCT
ajbmeb-2285	217	5	internal	internal	ADJ
ajbmeb-2285	217	6	control	control	NOUN
ajbmeb-2285	217	7	quality	quality	NOUN
ajbmeb-2285	217	8	,	,	PUNCT
ajbmeb-2285	217	9	and	and	CCONJ
ajbmeb-2285	217	10	financial	financial	ADJ
ajbmeb-2285	217	11	reporting	reporting	NOUN
ajbmeb-2285	217	12	quality	quality	NOUN
ajbmeb-2285	217	13	:	:	PUNCT
ajbmeb-2285	217	14	an	an	DET
ajbmeb-2285	217	15	empirical	empirical	ADJ
ajbmeb-2285	217	16	analysis	analysis	NOUN
ajbmeb-2285	217	17	.	.	PUNCT
ajbmeb-2285	218	1	journal	journal	PROPN
ajbmeb-2285	218	2	of	of	ADP
ajbmeb-2285	218	3	international	international	ADJ
ajbmeb-2285	218	4	accounting	accounting	NOUN
ajbmeb-2285	218	5	,	,	PUNCT
ajbmeb-2285	218	6	auditing	auditing	NOUN
ajbmeb-2285	218	7	and	and	CCONJ
ajbmeb-2285	218	8	taxation	taxation	NOUN
ajbmeb-2285	218	9	,	,	PUNCT
ajbmeb-2285	218	10	38	38	NUM
ajbmeb-2285	218	11	,	,	PUNCT
ajbmeb-2285	218	12	100293	100293	NUM
ajbmeb-2285	218	13	.	.	PUNCT
ajbmeb-2285	219	1	17	17	NUM
ajbmeb-2285	219	2	.	.	PUNCT
ajbmeb-2285	220	1	gholami	gholami	PROPN
ajbmeb-2285	220	2	,	,	PUNCT
ajbmeb-2285	220	3	h.	h.	PROPN
ajbmeb-2285	220	4	,	,	PUNCT
ajbmeb-2285	220	5	pouraghajan	pouraghajan	NOUN
ajbmeb-2285	220	6	,	,	PUNCT
ajbmeb-2285	220	7	a.	a.	NOUN
ajbmeb-2285	220	8	,	,	PUNCT
ajbmeb-2285	220	9	&	&	CCONJ
ajbmeb-2285	220	10	zarei	zarei	ADV
ajbmeb-2285	220	11	,	,	PUNCT
ajbmeb-2285	220	12	a.	a.	NOUN
ajbmeb-2285	220	13	(	(	PUNCT
ajbmeb-2285	220	14	2021	2021	NUM
ajbmeb-2285	220	15	)	)	PUNCT
ajbmeb-2285	220	16	.	.	PUNCT
ajbmeb-2285	221	1	does	do	AUX
ajbmeb-2285	221	2	audit	audit	NOUN
ajbmeb-2285	221	3	committee	committee	NOUN
ajbmeb-2285	221	4	size	size	NOUN
ajbmeb-2285	221	5	matter	matter	NOUN
ajbmeb-2285	221	6	?	?	PUNCT
ajbmeb-2285	222	1	evidence	evidence	NOUN
ajbmeb-2285	222	2	from	from	ADP
ajbmeb-2285	222	3	iran	iran	PROPN
ajbmeb-2285	222	4	.	.	PUNCT
ajbmeb-2285	223	1	international	international	ADJ
ajbmeb-2285	223	2	journal	journal	PROPN
ajbmeb-2285	223	3	of	of	ADP
ajbmeb-2285	223	4	disclosure	disclosure	NOUN
ajbmeb-2285	223	5	and	and	CCONJ
ajbmeb-2285	223	6	governance	governance	NOUN
ajbmeb-2285	223	7	,	,	PUNCT
ajbmeb-2285	223	8	18(1	18(1	NUM
ajbmeb-2285	223	9	)	)	PUNCT
ajbmeb-2285	223	10	,	,	PUNCT
ajbmeb-2285	223	11	27	27	NUM
ajbmeb-2285	223	12	-	-	SYM
ajbmeb-2285	223	13	38	38	NUM
ajbmeb-2285	223	14	.	.	PUNCT
ajbmeb-2285	223	15	18	18	NUM
ajbmeb-2285	223	16	.	.	PUNCT
ajbmeb-2285	224	1	jensen	jensen	PROPN
ajbmeb-2285	224	2	,	,	PUNCT
ajbmeb-2285	224	3	m.	m.	PROPN
ajbmeb-2285	224	4	c.	c.	PROPN
ajbmeb-2285	224	5	,	,	PUNCT
ajbmeb-2285	224	6	&	&	CCONJ
ajbmeb-2285	224	7	meckling	meckling	PROPN
ajbmeb-2285	224	8	,	,	PUNCT
ajbmeb-2285	224	9	w.	w.	PROPN
ajbmeb-2285	224	10	h.	h.	PROPN
ajbmeb-2285	224	11	(	(	PUNCT
ajbmeb-2285	224	12	1976	1976	NUM
ajbmeb-2285	224	13	)	)	PUNCT
ajbmeb-2285	224	14	.	.	PUNCT
ajbmeb-2285	225	1	theory	theory	NOUN
ajbmeb-2285	225	2	of	of	ADP
ajbmeb-2285	225	3	the	the	DET
ajbmeb-2285	225	4	firm	firm	NOUN
ajbmeb-2285	225	5	:	:	PUNCT
ajbmeb-2285	225	6	managerial	managerial	ADJ
ajbmeb-2285	225	7	behavior	behavior	NOUN
ajbmeb-2285	225	8	,	,	PUNCT
ajbmeb-2285	225	9	agency	agency	NOUN
ajbmeb-2285	225	10	costs	cost	NOUN
ajbmeb-2285	225	11	and	and	CCONJ
ajbmeb-2285	225	12	ownership	ownership	NOUN
ajbmeb-2285	225	13	structure	structure	NOUN
ajbmeb-2285	225	14	.	.	PUNCT
ajbmeb-2285	226	1	journal	journal	NOUN
ajbmeb-2285	226	2	of	of	ADP
ajbmeb-2285	226	3	financial	financial	ADJ
ajbmeb-2285	226	4	economics	economic	NOUN
ajbmeb-2285	226	5	,	,	PUNCT
ajbmeb-2285	226	6	3(4	3(4	NUM
ajbmeb-2285	226	7	)	)	PUNCT
ajbmeb-2285	226	8	,	,	PUNCT
ajbmeb-2285	226	9	305	305	NUM
ajbmeb-2285	226	10	-	-	SYM
ajbmeb-2285	226	11	360	360	NUM
ajbmeb-2285	226	12	.	.	PUNCT
ajbmeb-2285	226	13	19	19	NUM
ajbmeb-2285	226	14	.	.	PUNCT
ajbmeb-2285	227	1	kakabadse	kakabadse	PROPN
ajbmeb-2285	227	2	,	,	PUNCT
ajbmeb-2285	227	3	n.	n.	PROPN
ajbmeb-2285	227	4	k.	k.	PROPN
ajbmeb-2285	227	5	,	,	PUNCT
ajbmeb-2285	227	6	kakabadse	kakabadse	PROPN
ajbmeb-2285	227	7	,	,	PUNCT
ajbmeb-2285	227	8	a.	a.	NOUN
ajbmeb-2285	227	9	p.	p.	PROPN
ajbmeb-2285	227	10	,	,	PUNCT
ajbmeb-2285	227	11	&	&	CCONJ
ajbmeb-2285	227	12	kouzmin	kouzmin	PROPN
ajbmeb-2285	227	13	,	,	PUNCT
ajbmeb-2285	227	14	a.	a.	NOUN
ajbmeb-2285	227	15	(	(	PUNCT
ajbmeb-2285	227	16	2019	2019	NUM
ajbmeb-2285	227	17	)	)	PUNCT
ajbmeb-2285	227	18	.	.	PUNCT
ajbmeb-2285	228	1	the	the	DET
ajbmeb-2285	228	2	proactive	proactive	ADJ
ajbmeb-2285	228	3	audit	audit	NOUN
ajbmeb-2285	228	4	committee	committee	NOUN
ajbmeb-2285	228	5	:	:	PUNCT
ajbmeb-2285	228	6	the	the	DET
ajbmeb-2285	228	7	next	next	ADJ
ajbmeb-2285	228	8	frontier	frontier	NOUN
ajbmeb-2285	228	9	of	of	ADP
ajbmeb-2285	228	10	corporate	corporate	ADJ
ajbmeb-2285	228	11	governance	governance	NOUN
ajbmeb-2285	228	12	.	.	PUNCT
ajbmeb-2285	229	1	business	business	NOUN
ajbmeb-2285	229	2	horizons	horizon	NOUN
ajbmeb-2285	229	3	,	,	PUNCT
ajbmeb-2285	229	4	62(3	62(3	NOUN
ajbmeb-2285	229	5	)	)	PUNCT
ajbmeb-2285	229	6	,	,	PUNCT
ajbmeb-2285	229	7	331	331	NUM
ajbmeb-2285	229	8	-	-	SYM
ajbmeb-2285	229	9	340	340	NUM
ajbmeb-2285	229	10	.	.	PUNCT
ajbmeb-2285	229	11	20	20	NUM
ajbmeb-2285	229	12	.	.	PUNCT
ajbmeb-2285	230	1	kakes	kakes	PROPN
ajbmeb-2285	230	2	,	,	PUNCT
ajbmeb-2285	230	3	j.	j.	PROPN
ajbmeb-2285	230	4	,	,	PUNCT
ajbmeb-2285	230	5	&	&	CCONJ
ajbmeb-2285	230	6	moraga	moraga	PROPN
ajbmeb-2285	230	7	-	-	PUNCT
ajbmeb-2285	230	8	gonzález	gonzález	PROPN
ajbmeb-2285	230	9	,	,	PUNCT
ajbmeb-2285	230	10	j.	j.	PROPN
ajbmeb-2285	230	11	l.	l.	PROPN
ajbmeb-2285	230	12	(	(	PUNCT
ajbmeb-2285	230	13	2019	2019	NUM
ajbmeb-2285	230	14	)	)	PUNCT
ajbmeb-2285	230	15	.	.	PUNCT
ajbmeb-2285	231	1	competitive	competitive	ADJ
ajbmeb-2285	231	2	effects	effect	NOUN
ajbmeb-2285	231	3	of	of	ADP
ajbmeb-2285	231	4	regulatory	regulatory	ADJ
ajbmeb-2285	231	5	standards	standard	NOUN
ajbmeb-2285	231	6	on	on	ADP
ajbmeb-2285	231	7	strategic	strategic	ADJ
ajbmeb-2285	231	8	risk	risk	NOUN
ajbmeb-2285	231	9	-	-	PUNCT
ajbmeb-2285	231	10	taking	taking	NOUN
ajbmeb-2285	231	11	in	in	ADP
ajbmeb-2285	231	12	the	the	DET
ajbmeb-2285	231	13	insurance	insurance	NOUN
ajbmeb-2285	231	14	industry	industry	NOUN
ajbmeb-2285	231	15	.	.	PUNCT
ajbmeb-2285	232	1	journal	journal	PROPN
ajbmeb-2285	232	2	of	of	ADP
ajbmeb-2285	232	3	financial	financial	ADJ
ajbmeb-2285	232	4	stability	stability	NOUN
ajbmeb-2285	232	5	,	,	PUNCT
ajbmeb-2285	232	6	44	44	NUM
ajbmeb-2285	232	7	,	,	PUNCT
ajbmeb-2285	232	8	100690	100690	NUM
ajbmeb-2285	232	9	.	.	PUNCT
ajbmeb-2285	233	1	21	21	NUM
ajbmeb-2285	233	2	.	.	X
ajbmeb-2285	233	3	klein	klein	PROPN
ajbmeb-2285	233	4	,	,	PUNCT
ajbmeb-2285	233	5	a.	a.	PROPN
ajbmeb-2285	233	6	(	(	PUNCT
ajbmeb-2285	233	7	2017	2017	NUM
ajbmeb-2285	233	8	)	)	PUNCT
ajbmeb-2285	233	9	.	.	PUNCT
ajbmeb-2285	234	1	audit	audit	NOUN
ajbmeb-2285	234	2	committee	committee	PROPN
ajbmeb-2285	234	3	financial	financial	ADJ
ajbmeb-2285	234	4	expertise	expertise	NOUN
ajbmeb-2285	234	5	and	and	CCONJ
ajbmeb-2285	234	6	earnings	earning	NOUN
ajbmeb-2285	234	7	management	management	NOUN
ajbmeb-2285	234	8	:	:	PUNCT
ajbmeb-2285	234	9	the	the	DET
ajbmeb-2285	234	10	role	role	NOUN
ajbmeb-2285	234	11	of	of	ADP
ajbmeb-2285	234	12	status	status	NOUN
ajbmeb-2285	234	13	.	.	PUNCT
ajbmeb-2285	235	1	journal	journal	PROPN
ajbmeb-2285	235	2	of	of	ADP
ajbmeb-2285	235	3	accounting	accounting	NOUN
ajbmeb-2285	235	4	and	and	CCONJ
ajbmeb-2285	235	5	public	public	ADJ
ajbmeb-2285	235	6	policy	policy	NOUN
ajbmeb-2285	235	7	,	,	PUNCT
ajbmeb-2285	235	8	36(4	36(4	NUM
ajbmeb-2285	235	9	)	)	PUNCT
ajbmeb-2285	235	10	,	,	PUNCT
ajbmeb-2285	235	11	289	289	NUM
ajbmeb-2285	235	12	-	-	SYM
ajbmeb-2285	235	13	305	305	NUM
ajbmeb-2285	235	14	.	.	PUNCT
ajbmeb-2285	236	1	22	22	NUM
ajbmeb-2285	236	2	.	.	PUNCT
ajbmeb-2285	236	3	kporsu	kporsu	NOUN
ajbmeb-2285	236	4	,	,	PUNCT
ajbmeb-2285	236	5	a.	a.	PROPN
ajbmeb-2285	236	6	k.	k.	PROPN
ajbmeb-2285	236	7	,	,	PUNCT
ajbmeb-2285	236	8	appiah	appiah	PROPN
ajbmeb-2285	236	9	,	,	PUNCT
ajbmeb-2285	236	10	k.	k.	PROPN
ajbmeb-2285	236	11	o.	o.	PROPN
ajbmeb-2285	236	12	,	,	PUNCT
ajbmeb-2285	236	13	&	&	CCONJ
ajbmeb-2285	236	14	olugbode	olugbode	NOUN
ajbmeb-2285	236	15	,	,	PUNCT
ajbmeb-2285	236	16	m.	m.	NOUN
ajbmeb-2285	236	17	(	(	PUNCT
ajbmeb-2285	236	18	2020	2020	NUM
ajbmeb-2285	236	19	)	)	PUNCT
ajbmeb-2285	236	20	.	.	PUNCT
ajbmeb-2285	237	1	the	the	DET
ajbmeb-2285	237	2	impact	impact	NOUN
ajbmeb-2285	237	3	of	of	ADP
ajbmeb-2285	237	4	risk	risk	NOUN
ajbmeb-2285	237	5	on	on	ADP
ajbmeb-2285	237	6	profitability	profitability	NOUN
ajbmeb-2285	237	7	of	of	ADP
ajbmeb-2285	237	8	insurance	insurance	NOUN
ajbmeb-2285	237	9	companies	company	NOUN
ajbmeb-2285	237	10	:	:	PUNCT
ajbmeb-2285	237	11	the	the	DET
ajbmeb-2285	237	12	case	case	NOUN
ajbmeb-2285	237	13	of	of	ADP
ajbmeb-2285	237	14	ghana	ghana	PROPN
ajbmeb-2285	237	15	.	.	PUNCT
ajbmeb-2285	238	1	journal	journal	PROPN
ajbmeb-2285	238	2	of	of	ADP
ajbmeb-2285	238	3	risk	risk	NOUN
ajbmeb-2285	238	4	and	and	CCONJ
ajbmeb-2285	238	5	financial	financial	ADJ
ajbmeb-2285	238	6	management	management	NOUN
ajbmeb-2285	238	7	,	,	PUNCT
ajbmeb-2285	238	8	13(5	13(5	NUM
ajbmeb-2285	238	9	)	)	PUNCT
ajbmeb-2285	238	10	,	,	PUNCT
ajbmeb-2285	238	11	106	106	NUM
ajbmeb-2285	238	12	.	.	PUNCT
ajbmeb-2285	238	13	23	23	NUM
ajbmeb-2285	238	14	.	.	PUNCT
ajbmeb-2285	239	1	kwon	kwon	PROPN
ajbmeb-2285	239	2	,	,	PUNCT
ajbmeb-2285	239	3	s.	s.	PROPN
ajbmeb-2285	239	4	y.	y.	PROPN
ajbmeb-2285	239	5	,	,	PUNCT
ajbmeb-2285	239	6	simunic	simunic	PROPN
ajbmeb-2285	239	7	,	,	PUNCT
ajbmeb-2285	239	8	d.	d.	PROPN
ajbmeb-2285	239	9	a.	a.	PROPN
ajbmeb-2285	239	10	,	,	PUNCT
ajbmeb-2285	239	11	&	&	CCONJ
ajbmeb-2285	239	12	stein	stein	PROPN
ajbmeb-2285	239	13	,	,	PUNCT
ajbmeb-2285	239	14	m.	m.	NOUN
ajbmeb-2285	239	15	t.	t.	PROPN
ajbmeb-2285	239	16	(	(	PUNCT
ajbmeb-2285	239	17	2016	2016	NUM
ajbmeb-2285	239	18	)	)	PUNCT
ajbmeb-2285	239	19	.	.	PUNCT
ajbmeb-2285	240	1	audit	audit	NOUN
ajbmeb-2285	240	2	committee	committee	PROPN
ajbmeb-2285	240	3	financial	financial	ADJ
ajbmeb-2285	240	4	expertise	expertise	NOUN
ajbmeb-2285	240	5	and	and	CCONJ
ajbmeb-2285	240	6	financial	financial	ADJ
ajbmeb-2285	240	7	reporting	reporting	NOUN
ajbmeb-2285	240	8	quality	quality	NOUN
ajbmeb-2285	240	9	:	:	PUNCT
ajbmeb-2285	240	10	the	the	DET
ajbmeb-2285	240	11	case	case	NOUN
ajbmeb-2285	240	12	of	of	ADP
ajbmeb-2285	240	13	internet	internet	NOUN
ajbmeb-2285	240	14	ipo	ipo	NOUN
ajbmeb-2285	240	15	firms	firm	NOUN
ajbmeb-2285	240	16	.	.	PUNCT
ajbmeb-2285	241	1	auditing	audit	VERB
ajbmeb-2285	241	2	:	:	PUNCT
ajbmeb-2285	241	3	a	a	DET
ajbmeb-2285	241	4	journal	journal	NOUN
ajbmeb-2285	241	5	of	of	ADP
ajbmeb-2285	241	6	practice	practice	NOUN
ajbmeb-2285	241	7	&	&	CCONJ
ajbmeb-2285	241	8	theory	theory	NOUN
ajbmeb-2285	241	9	,	,	PUNCT
ajbmeb-2285	241	10	35(4	35(4	NUM
ajbmeb-2285	241	11	)	)	PUNCT
ajbmeb-2285	241	12	,	,	PUNCT
ajbmeb-2285	241	13	137	137	NUM
ajbmeb-2285	241	14	-	-	SYM
ajbmeb-2285	241	15	167	167	NUM
ajbmeb-2285	241	16	.	.	PUNCT
ajbmeb-2285	242	1	24	24	NUM
ajbmeb-2285	242	2	.	.	PUNCT
ajbmeb-2285	243	1	liu	liu	PROPN
ajbmeb-2285	243	2	,	,	PUNCT
ajbmeb-2285	243	3	c.	c.	PROPN
ajbmeb-2285	243	4	,	,	PUNCT
ajbmeb-2285	243	5	li	li	PROPN
ajbmeb-2285	243	6	,	,	PUNCT
ajbmeb-2285	243	7	y.	y.	PROPN
ajbmeb-2285	243	8	,	,	PUNCT
ajbmeb-2285	243	9	&	&	CCONJ
ajbmeb-2285	243	10	lu	lu	PROPN
ajbmeb-2285	243	11	,	,	PUNCT
ajbmeb-2285	243	12	d.	d.	PROPN
ajbmeb-2285	243	13	(	(	PUNCT
ajbmeb-2285	243	14	2020	2020	NUM
ajbmeb-2285	243	15	)	)	PUNCT
ajbmeb-2285	243	16	.	.	PUNCT
ajbmeb-2285	244	1	nonlinear	nonlinear	ADJ
ajbmeb-2285	244	2	relationship	relationship	NOUN
ajbmeb-2285	244	3	between	between	ADP
ajbmeb-2285	244	4	insurance	insurance	NOUN
ajbmeb-2285	244	5	underwriting	underwriting	NOUN
ajbmeb-2285	244	6	risk	risk	NOUN
ajbmeb-2285	244	7	and	and	CCONJ
ajbmeb-2285	244	8	insurance	insurance	NOUN
ajbmeb-2285	244	9	company	company	NOUN
ajbmeb-2285	244	10	financial	financial	ADJ
ajbmeb-2285	244	11	performance	performance	NOUN
ajbmeb-2285	244	12	:	:	PUNCT
ajbmeb-2285	244	13	evidence	evidence	NOUN
ajbmeb-2285	244	14	from	from	ADP
ajbmeb-2285	244	15	china	china	PROPN
ajbmeb-2285	244	16	.	.	PUNCT
ajbmeb-2285	245	1	emerging	emerge	VERB
ajbmeb-2285	245	2	markets	market	NOUN
ajbmeb-2285	245	3	finance	finance	NOUN
ajbmeb-2285	245	4	and	and	CCONJ
ajbmeb-2285	245	5	trade	trade	NOUN
ajbmeb-2285	245	6	,	,	PUNCT
ajbmeb-2285	245	7	56(15	56(15	NUM
ajbmeb-2285	245	8	)	)	PUNCT
ajbmeb-2285	245	9	,	,	PUNCT
ajbmeb-2285	245	10	3494	3494	NUM
ajbmeb-2285	245	11	-	-	SYM
ajbmeb-2285	245	12	3512	3512	NUM
ajbmeb-2285	245	13	.	.	PUNCT
ajbmeb-2285	246	1	25	25	NUM
ajbmeb-2285	246	2	.	.	PUNCT
ajbmeb-2285	247	1	ntim	ntim	PROPN
ajbmeb-2285	247	2	,	,	PUNCT
ajbmeb-2285	247	3	c.	c.	PROPN
ajbmeb-2285	247	4	g.	g.	PROPN
ajbmeb-2285	247	5	,	,	PUNCT
ajbmeb-2285	247	6	opong	opong	PROPN
ajbmeb-2285	247	7	,	,	PUNCT
ajbmeb-2285	247	8	k.	k.	PROPN
ajbmeb-2285	247	9	k.	k.	PROPN
ajbmeb-2285	247	10	,	,	PUNCT
ajbmeb-2285	247	11	danbolt	danbolt	PROPN
ajbmeb-2285	247	12	,	,	PUNCT
ajbmeb-2285	247	13	j.	j.	PROPN
ajbmeb-2285	247	14	,	,	PUNCT
ajbmeb-2285	247	15	&	&	CCONJ
ajbmeb-2285	247	16	thomas	thomas	PROPN
ajbmeb-2285	247	17	,	,	PUNCT
ajbmeb-2285	247	18	d.	d.	PROPN
ajbmeb-2285	247	19	a.	a.	PROPN
ajbmeb-2285	247	20	(	(	PUNCT
ajbmeb-2285	247	21	2016	2016	NUM
ajbmeb-2285	247	22	)	)	PUNCT
ajbmeb-2285	247	23	.	.	PUNCT
ajbmeb-2285	248	1	voluntary	voluntary	ADJ
ajbmeb-2285	248	2	corporate	corporate	ADJ
ajbmeb-2285	248	3	governance	governance	NOUN
ajbmeb-2285	248	4	disclosures	disclosure	NOUN
ajbmeb-2285	248	5	by	by	ADP
ajbmeb-2285	248	6	post	post	ADJ
ajbmeb-2285	248	7	-	-	ADJ
ajbmeb-2285	248	8	apartheid	apartheid	ADJ
ajbmeb-2285	248	9	south	south	ADJ
ajbmeb-2285	248	10	african	african	ADJ
ajbmeb-2285	248	11	corporations	corporation	NOUN
ajbmeb-2285	248	12	.	.	PUNCT
ajbmeb-2285	249	1	corporate	corporate	ADJ
ajbmeb-2285	249	2	governance	governance	NOUN
ajbmeb-2285	249	3	:	:	PUNCT
ajbmeb-2285	249	4	an	an	DET
ajbmeb-2285	249	5	international	international	ADJ
ajbmeb-2285	249	6	review	review	NOUN
ajbmeb-2285	249	7	,	,	PUNCT
ajbmeb-2285	249	8	24(3	24(3	NUM
ajbmeb-2285	249	9	)	)	PUNCT
ajbmeb-2285	249	10	,	,	PUNCT
ajbmeb-2285	249	11	249	249	NUM
ajbmeb-2285	249	12	-	-	SYM
ajbmeb-2285	249	13	272	272	NUM
ajbmeb-2285	249	14	.	.	NOUN
ajbmeb-2285	250	1	26	26	NUM
ajbmeb-2285	250	2	.	.	PUNCT
ajbmeb-2285	250	3	okoye	okoye	PROPN
ajbmeb-2285	250	4	,	,	PUNCT
ajbmeb-2285	250	5	c.	c.	PROPN
ajbmeb-2285	250	6	l.	l.	PROPN
ajbmeb-2285	250	7	,	,	PUNCT
ajbmeb-2285	250	8	&	&	CCONJ
ajbmeb-2285	250	9	okafor	okafor	PROPN
ajbmeb-2285	250	10	,	,	PUNCT
ajbmeb-2285	250	11	r.	r.	PROPN
ajbmeb-2285	250	12	g.	g.	PROPN
ajbmeb-2285	250	13	(	(	PUNCT
ajbmeb-2285	250	14	2019	2019	NUM
ajbmeb-2285	250	15	)	)	PUNCT
ajbmeb-2285	250	16	.	.	PUNCT
ajbmeb-2285	251	1	audit	audit	NOUN
ajbmeb-2285	251	2	committee	committee	NOUN
ajbmeb-2285	251	3	characteristics	characteristic	NOUN
ajbmeb-2285	251	4	and	and	CCONJ
ajbmeb-2285	251	5	financial	financial	ADJ
ajbmeb-2285	251	6	reporting	reporting	NOUN
ajbmeb-2285	251	7	quality	quality	NOUN
ajbmeb-2285	251	8	:	:	PUNCT
ajbmeb-2285	251	9	evidence	evidence	NOUN
ajbmeb-2285	251	10	from	from	ADP
ajbmeb-2285	251	11	nigerian	nigerian	ADJ
ajbmeb-2285	251	12	firms	firm	NOUN
ajbmeb-2285	251	13	.	.	PUNCT
ajbmeb-2285	252	1	journal	journal	NOUN
ajbmeb-2285	252	2	of	of	ADP
ajbmeb-2285	252	3	accounting	accounting	NOUN
ajbmeb-2285	252	4	and	and	CCONJ
ajbmeb-2285	252	5	finance	finance	NOUN
ajbmeb-2285	252	6	,	,	PUNCT
ajbmeb-2285	252	7	19(6	19(6	NUM
ajbmeb-2285	252	8	)	)	PUNCT
ajbmeb-2285	252	9	,	,	PUNCT
ajbmeb-2285	252	10	88	88	NUM
ajbmeb-2285	252	11	-	-	SYM
ajbmeb-2285	252	12	99	99	NUM
ajbmeb-2285	252	13	.	.	PUNCT
ajbmeb-2285	253	1	american	american	PROPN
ajbmeb-2285	253	2	journal	journal	PROPN
ajbmeb-2285	253	3	of	of	ADP
ajbmeb-2285	253	4	business	business	NOUN
ajbmeb-2285	253	5	management	management	NOUN
ajbmeb-2285	253	6	,	,	PUNCT
ajbmeb-2285	253	7	economics	economic	NOUN
ajbmeb-2285	253	8	and	and	CCONJ
ajbmeb-2285	253	9	banking	banking	NOUN
ajbmeb-2285	253	10	volume	volume	NOUN
ajbmeb-2285	253	11	26	26	NUM
ajbmeb-2285	253	12	july	july	PROPN
ajbmeb-2285	253	13	2024	2024	NUM
ajbmeb-2285	253	14	p	p	NOUN
ajbmeb-2285	253	15	a	a	PRON
ajbmeb-2285	253	16	g	g	NOUN
ajbmeb-2285	253	17	e	e	NOUN
ajbmeb-2285	253	18	|	|	ADV
ajbmeb-2285	253	19	35	35	NUM
ajbmeb-2285	253	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	253	21	27	27	NUM
ajbmeb-2285	253	22	.	.	PUNCT
ajbmeb-2285	254	1	olowookere	olowookere	ADV
ajbmeb-2285	254	2	,	,	PUNCT
ajbmeb-2285	254	3	e.	e.	PROPN
ajbmeb-2285	254	4	i.	i.	PROPN
ajbmeb-2285	254	5	,	,	PUNCT
ajbmeb-2285	254	6	&	&	CCONJ
ajbmeb-2285	254	7	salawu	salawu	PROPN
ajbmeb-2285	254	8	,	,	PUNCT
ajbmeb-2285	254	9	r.	r.	PROPN
ajbmeb-2285	254	10	o.	o.	PROPN
ajbmeb-2285	254	11	(	(	PUNCT
ajbmeb-2285	254	12	2020	2020	NUM
ajbmeb-2285	254	13	)	)	PUNCT
ajbmeb-2285	254	14	.	.	PUNCT
ajbmeb-2285	255	1	audit	audit	NOUN
ajbmeb-2285	255	2	committee	committee	NOUN
ajbmeb-2285	255	3	characteristics	characteristic	NOUN
ajbmeb-2285	255	4	and	and	CCONJ
ajbmeb-2285	255	5	financial	financial	ADJ
ajbmeb-2285	255	6	performance	performance	NOUN
ajbmeb-2285	255	7	of	of	ADP
ajbmeb-2285	255	8	insurance	insurance	NOUN
ajbmeb-2285	255	9	companies	company	NOUN
ajbmeb-2285	255	10	in	in	ADP
ajbmeb-2285	255	11	nigeria	nigeria	PROPN
ajbmeb-2285	255	12	.	.	PUNCT
ajbmeb-2285	256	1	journal	journal	PROPN
ajbmeb-2285	256	2	of	of	ADP
ajbmeb-2285	256	3	finance	finance	NOUN
ajbmeb-2285	256	4	and	and	CCONJ
ajbmeb-2285	256	5	accounting	accounting	NOUN
ajbmeb-2285	256	6	,	,	PUNCT
ajbmeb-2285	256	7	8(2	8(2	NUM
ajbmeb-2285	256	8	)	)	PUNCT
ajbmeb-2285	256	9	,	,	PUNCT
ajbmeb-2285	256	10	43	43	NUM
ajbmeb-2285	256	11	-	-	SYM
ajbmeb-2285	256	12	56	56	NUM
ajbmeb-2285	256	13	.	.	NOUN
ajbmeb-2285	256	14	28	28	NUM
ajbmeb-2285	256	15	.	.	PUNCT
ajbmeb-2285	257	1	olufemi	olufemi	PROPN
ajbmeb-2285	257	2	,	,	PUNCT
ajbmeb-2285	257	3	a.	a.	NOUN
ajbmeb-2285	257	4	a.	a.	PROPN
ajbmeb-2285	257	5	,	,	PUNCT
ajbmeb-2285	257	6	&	&	CCONJ
ajbmeb-2285	257	7	adesina	adesina	PROPN
ajbmeb-2285	257	8	,	,	PUNCT
ajbmeb-2285	257	9	t.	t.	PROPN
ajbmeb-2285	257	10	a.	a.	NOUN
ajbmeb-2285	257	11	(	(	PUNCT
ajbmeb-2285	257	12	2021	2021	NUM
ajbmeb-2285	257	13	)	)	PUNCT
ajbmeb-2285	257	14	.	.	PUNCT
ajbmeb-2285	258	1	audit	audit	NOUN
ajbmeb-2285	258	2	committee	committee	NOUN
ajbmeb-2285	258	3	composition	composition	NOUN
ajbmeb-2285	258	4	and	and	CCONJ
ajbmeb-2285	258	5	financial	financial	ADJ
ajbmeb-2285	258	6	performance	performance	NOUN
ajbmeb-2285	258	7	among	among	ADP
ajbmeb-2285	258	8	nigerian	nigerian	ADJ
ajbmeb-2285	258	9	insurance	insurance	NOUN
ajbmeb-2285	258	10	firms	firm	NOUN
ajbmeb-2285	258	11	.	.	PUNCT
ajbmeb-2285	259	1	journal	journal	NOUN
ajbmeb-2285	259	2	of	of	ADP
ajbmeb-2285	259	3	finance	finance	NOUN
ajbmeb-2285	259	4	and	and	CCONJ
ajbmeb-2285	259	5	accounting	accounting	NOUN
ajbmeb-2285	259	6	,	,	PUNCT
ajbmeb-2285	259	7	9(8	9(8	NUM
ajbmeb-2285	259	8	)	)	PUNCT
ajbmeb-2285	259	9	,	,	PUNCT
ajbmeb-2285	259	10	1	1	NUM
ajbmeb-2285	259	11	-	-	SYM
ajbmeb-2285	259	12	15	15	NUM
ajbmeb-2285	259	13	.	.	NOUN
ajbmeb-2285	259	14	29	29	NUM
ajbmeb-2285	259	15	.	.	PUNCT
ajbmeb-2285	260	1	oseifuah	oseifuah	PROPN
ajbmeb-2285	260	2	,	,	PUNCT
ajbmeb-2285	260	3	e.	e.	PROPN
ajbmeb-2285	260	4	k.	k.	PROPN
ajbmeb-2285	260	5	,	,	PUNCT
ajbmeb-2285	260	6	tweneboah	tweneboah	PROPN
ajbmeb-2285	260	7	,	,	PUNCT
ajbmeb-2285	260	8	g.	g.	PROPN
ajbmeb-2285	260	9	,	,	PUNCT
ajbmeb-2285	260	10	&	&	CCONJ
ajbmeb-2285	260	11	danso	danso	PROPN
ajbmeb-2285	260	12	,	,	PUNCT
ajbmeb-2285	260	13	a.	a.	NOUN
ajbmeb-2285	260	14	(	(	PUNCT
ajbmeb-2285	260	15	2019	2019	NUM
ajbmeb-2285	260	16	)	)	PUNCT
ajbmeb-2285	260	17	.	.	PUNCT
ajbmeb-2285	261	1	financial	financial	ADJ
ajbmeb-2285	261	2	performance	performance	NOUN
ajbmeb-2285	261	3	and	and	CCONJ
ajbmeb-2285	261	4	solvency	solvency	NOUN
ajbmeb-2285	261	5	of	of	ADP
ajbmeb-2285	261	6	insurance	insurance	NOUN
ajbmeb-2285	261	7	companies	company	NOUN
ajbmeb-2285	261	8	:	:	PUNCT
ajbmeb-2285	261	9	evidence	evidence	NOUN
ajbmeb-2285	261	10	from	from	ADP
ajbmeb-2285	261	11	ghana	ghana	PROPN
ajbmeb-2285	261	12	.	.	PUNCT
ajbmeb-2285	262	1	journal	journal	PROPN
ajbmeb-2285	262	2	of	of	ADP
ajbmeb-2285	262	3	risk	risk	NOUN
ajbmeb-2285	262	4	and	and	CCONJ
ajbmeb-2285	262	5	financial	financial	ADJ
ajbmeb-2285	262	6	management	management	NOUN
ajbmeb-2285	262	7	,	,	PUNCT
ajbmeb-2285	262	8	12(3	12(3	NUM
ajbmeb-2285	262	9	)	)	PUNCT
ajbmeb-2285	262	10	,	,	PUNCT
ajbmeb-2285	262	11	119	119	NUM
ajbmeb-2285	262	12	.	.	NOUN
ajbmeb-2285	262	13	30	30	NUM
ajbmeb-2285	262	14	.	.	PUNCT
ajbmeb-2285	263	1	sharma	sharma	PROPN
ajbmeb-2285	263	2	,	,	PUNCT
ajbmeb-2285	263	3	a.	a.	PROPN
ajbmeb-2285	263	4	,	,	PUNCT
ajbmeb-2285	263	5	kaur	kaur	PROPN
ajbmeb-2285	263	6	,	,	PUNCT
ajbmeb-2285	263	7	m.	m.	NOUN
ajbmeb-2285	263	8	,	,	PUNCT
ajbmeb-2285	263	9	&	&	CCONJ
ajbmeb-2285	263	10	sharma	sharma	PROPN
ajbmeb-2285	263	11	,	,	PUNCT
ajbmeb-2285	263	12	s.	s.	PROPN
ajbmeb-2285	263	13	(	(	PUNCT
ajbmeb-2285	263	14	2018	2018	NUM
ajbmeb-2285	263	15	)	)	PUNCT
ajbmeb-2285	263	16	.	.	PUNCT
ajbmeb-2285	264	1	corporate	corporate	ADJ
ajbmeb-2285	264	2	governance	governance	NOUN
ajbmeb-2285	264	3	and	and	CCONJ
ajbmeb-2285	264	4	firm	firm	ADJ
ajbmeb-2285	264	5	performance	performance	NOUN
ajbmeb-2285	264	6	:	:	PUNCT
ajbmeb-2285	264	7	the	the	DET
ajbmeb-2285	264	8	role	role	NOUN
ajbmeb-2285	264	9	of	of	ADP
ajbmeb-2285	264	10	size	size	NOUN
ajbmeb-2285	264	11	and	and	CCONJ
ajbmeb-2285	264	12	composition	composition	NOUN
ajbmeb-2285	264	13	of	of	ADP
ajbmeb-2285	264	14	the	the	DET
ajbmeb-2285	264	15	audit	audit	NOUN
ajbmeb-2285	264	16	committee	committee	NOUN
ajbmeb-2285	264	17	.	.	PUNCT
ajbmeb-2285	265	1	global	global	ADJ
ajbmeb-2285	265	2	business	business	PROPN
ajbmeb-2285	265	3	review	review	PROPN
ajbmeb-2285	265	4	,	,	PUNCT
ajbmeb-2285	265	5	19(3	19(3	NUM
ajbmeb-2285	265	6	)	)	PUNCT
ajbmeb-2285	265	7	,	,	PUNCT
ajbmeb-2285	265	8	684	684	NUM
ajbmeb-2285	265	9	-	-	SYM
ajbmeb-2285	265	10	697	697	NUM
ajbmeb-2285	265	11	.	.	PUNCT
ajbmeb-2285	265	12	31	31	NUM
ajbmeb-2285	265	13	.	.	PUNCT
ajbmeb-2285	265	14	suriani	suriani	PROPN
ajbmeb-2285	265	15	,	,	PUNCT
ajbmeb-2285	265	16	s.	s.	PROPN
ajbmeb-2285	265	17	,	,	PUNCT
ajbmeb-2285	265	18	arshad	arshad	PROPN
ajbmeb-2285	265	19	,	,	PUNCT
ajbmeb-2285	265	20	r.	r.	PROPN
ajbmeb-2285	265	21	,	,	PUNCT
ajbmeb-2285	265	22	mustapha	mustapha	PROPN
ajbmeb-2285	265	23	,	,	PUNCT
ajbmeb-2285	265	24	m.	m.	NOUN
ajbmeb-2285	265	25	y.	y.	PROPN
ajbmeb-2285	265	26	,	,	PUNCT
ajbmeb-2285	265	27	&	&	CCONJ
ajbmeb-2285	265	28	azizan	azizan	PROPN
ajbmeb-2285	265	29	,	,	PUNCT
ajbmeb-2285	265	30	n.	n.	NOUN
ajbmeb-2285	265	31	(	(	PUNCT
ajbmeb-2285	265	32	2021	2021	NUM
ajbmeb-2285	265	33	)	)	PUNCT
ajbmeb-2285	265	34	.	.	PUNCT
ajbmeb-2285	266	1	audit	audit	NOUN
ajbmeb-2285	266	2	committee	committee	PROPN
ajbmeb-2285	266	3	attributes	attribute	VERB
ajbmeb-2285	266	4	,	,	PUNCT
ajbmeb-2285	266	5	corporate	corporate	ADJ
ajbmeb-2285	266	6	governance	governance	NOUN
ajbmeb-2285	266	7	mechanisms	mechanism	NOUN
ajbmeb-2285	266	8	and	and	CCONJ
ajbmeb-2285	266	9	financial	financial	ADJ
ajbmeb-2285	266	10	performance	performance	NOUN
ajbmeb-2285	266	11	of	of	ADP
ajbmeb-2285	266	12	shariah	shariah	PROPN
ajbmeb-2285	266	13	-	-	PUNCT
ajbmeb-2285	266	14	compliant	compliant	ADJ
ajbmeb-2285	266	15	firms	firm	NOUN
ajbmeb-2285	266	16	in	in	ADP
ajbmeb-2285	266	17	malaysia	malaysia	PROPN
ajbmeb-2285	266	18	.	.	PUNCT
ajbmeb-2285	267	1	international	international	ADJ
ajbmeb-2285	267	2	journal	journal	PROPN
ajbmeb-2285	267	3	of	of	ADP
ajbmeb-2285	267	4	islamic	islamic	ADJ
ajbmeb-2285	267	5	and	and	CCONJ
ajbmeb-2285	267	6	middle	middle	ADJ
ajbmeb-2285	267	7	eastern	eastern	ADJ
ajbmeb-2285	267	8	finance	finance	NOUN
ajbmeb-2285	267	9	and	and	CCONJ
ajbmeb-2285	267	10	management	management	NOUN
ajbmeb-2285	267	11	,	,	PUNCT
ajbmeb-2285	267	12	aheadof	aheadof	NOUN
ajbmeb-2285	267	13	-	-	PUNCT
ajbmeb-2285	267	14	print(ahead	print(ahead	NOUN
ajbmeb-2285	267	15	-	-	PUNCT
ajbmeb-2285	267	16	of	of	ADP
ajbmeb-2285	267	17	-	-	PUNCT
ajbmeb-2285	267	18	print	print	NOUN
ajbmeb-2285	267	19	)	)	PUNCT
ajbmeb-2285	267	20	.	.	PUNCT
ajbmeb-2285	268	1	32	32	NUM
ajbmeb-2285	268	2	.	.	PUNCT
ajbmeb-2285	269	1	vencappa	vencappa	PROPN
ajbmeb-2285	269	2	,	,	PUNCT
ajbmeb-2285	269	3	d.	d.	PROPN
ajbmeb-2285	269	4	,	,	PUNCT
ajbmeb-2285	269	5	giudici	giudici	NOUN
ajbmeb-2285	269	6	,	,	PUNCT
ajbmeb-2285	269	7	p.	p.	NOUN
ajbmeb-2285	269	8	,	,	PUNCT
ajbmeb-2285	269	9	&	&	CCONJ
ajbmeb-2285	269	10	gius	gius	NOUN
ajbmeb-2285	269	11	,	,	PUNCT
ajbmeb-2285	269	12	g.	g.	PROPN
ajbmeb-2285	269	13	(	(	PUNCT
ajbmeb-2285	269	14	2021	2021	NUM
ajbmeb-2285	269	15	)	)	PUNCT
ajbmeb-2285	269	16	.	.	PUNCT
ajbmeb-2285	270	1	interest	interest	NOUN
ajbmeb-2285	270	2	rates	rate	NOUN
ajbmeb-2285	270	3	and	and	CCONJ
ajbmeb-2285	270	4	insurance	insurance	NOUN
ajbmeb-2285	270	5	company	company	NOUN
ajbmeb-2285	270	6	profitability	profitability	NOUN
ajbmeb-2285	270	7	:	:	PUNCT
ajbmeb-2285	270	8	evidence	evidence	NOUN
ajbmeb-2285	270	9	from	from	ADP
ajbmeb-2285	270	10	european	european	ADJ
ajbmeb-2285	270	11	markets	market	NOUN
ajbmeb-2285	270	12	.	.	PUNCT
ajbmeb-2285	271	1	the	the	DET
ajbmeb-2285	271	2	european	european	PROPN
ajbmeb-2285	271	3	journal	journal	PROPN
ajbmeb-2285	271	4	of	of	ADP
ajbmeb-2285	271	5	finance	finance	NOUN
ajbmeb-2285	271	6	,	,	PUNCT
ajbmeb-2285	271	7	27(7	27(7	PROPN
ajbmeb-2285	271	8	-	-	PUNCT
ajbmeb-2285	271	9	8)	8)	NUM
ajbmeb-2285	271	10	,	,	PUNCT
ajbmeb-2285	271	11	743	743	NUM
ajbmeb-2285	271	12	-	-	SYM
ajbmeb-2285	271	13	759	759	NUM
ajbmeb-2285	271	14	.	.	PUNCT
ajbmeb-2285	272	1	appendices	appendix	NOUN
ajbmeb-2285	272	2	years	year	NOUN
ajbmeb-2285	272	3	companies	company	NOUN
ajbmeb-2285	272	4	acs	acs	NOUN
ajbmeb-2285	272	5	male	male	ADJ
ajbmeb-2285	272	6	female	female	ADJ
ajbmeb-2285	272	7	acc	acc	PROPN
ajbmeb-2285	272	8	acm	acm	PROPN
ajbmeb-2285	272	9	pat	pat	PROPN
ajbmeb-2285	272	10	log	log	PROPN
ajbmeb-2285	272	11	-	-	PUNCT
ajbmeb-2285	272	12	pat	pat	PROPN
ajbmeb-2285	272	13	2023	2023	NUM
ajbmeb-2285	272	14	africa	africa	PROPN
ajbmeb-2285	272	15	prudential	prudential	PROPN
ajbmeb-2285	272	16	plc	plc	PROPN
ajbmeb-2285	273	1	[	[	X
ajbmeb-2285	273	2	cg+	cg+	NOUN
ajbmeb-2285	273	3	]	]	X
ajbmeb-2285	273	4	5	5	NUM
ajbmeb-2285	273	5	4	4	NUM
ajbmeb-2285	273	6	1	1	NUM
ajbmeb-2285	273	7	5	5	NUM
ajbmeb-2285	273	8	3	3	NUM
ajbmeb-2285	273	9	962,909	962,909	NUM
ajbmeb-2285	273	10	5.983585246	5.983585246	NUM
ajbmeb-2285	273	11	2022	2022	NUM
ajbmeb-2285	273	12	5	5	NUM
ajbmeb-2285	273	13	3	3	NUM
ajbmeb-2285	273	14	2	2	NUM
ajbmeb-2285	273	15	5	5	NUM
ajbmeb-2285	273	16	4	4	NUM
ajbmeb-2285	273	17	1,493,249	1,493,249	NUM
ajbmeb-2285	273	18	6.174132233	6.174132233	NUM
ajbmeb-2285	273	19	2021	2021	NUM
ajbmeb-2285	273	20	4	4	NUM
ajbmeb-2285	273	21	3	3	NUM
ajbmeb-2285	273	22	1	1	NUM
ajbmeb-2285	273	23	4	4	NUM
ajbmeb-2285	273	24	3	3	NUM
ajbmeb-2285	273	25	1,414,667	1,414,667	NUM
ajbmeb-2285	273	26	6.150654223	6.150654223	NUM
ajbmeb-2285	273	27	2020	2020	NUM
ajbmeb-2285	273	28	5	5	NUM
ajbmeb-2285	273	29	3	3	NUM
ajbmeb-2285	273	30	2	2	NUM
ajbmeb-2285	273	31	5	5	NUM
ajbmeb-2285	273	32	3	3	NUM
ajbmeb-2285	273	33	1,446,029	1,446,029	NUM
ajbmeb-2285	273	34	6.160177003	6.160177003	NUM
ajbmeb-2285	273	35	2019	2019	NUM
ajbmeb-2285	273	36	4	4	NUM
ajbmeb-2285	273	37	3	3	NUM
ajbmeb-2285	273	38	2	2	NUM
ajbmeb-2285	273	39	5	5	NUM
ajbmeb-2285	273	40	4	4	NUM
ajbmeb-2285	273	41	1,681,029	1,681,029	NUM
ajbmeb-2285	273	42	6.225575206	6.225575206	NUM
ajbmeb-2285	273	43	2018	2018	NUM
ajbmeb-2285	273	44	6	6	NUM
ajbmeb-2285	273	45	5	5	NUM
ajbmeb-2285	273	46	1	1	NUM
ajbmeb-2285	273	47	6	6	NUM
ajbmeb-2285	273	48	4	4	NUM
ajbmeb-2285	273	49	1,952,900	1,952,900	NUM
ajbmeb-2285	273	50	6.290680005	6.290680005	NUM
ajbmeb-2285	273	51	2017	2017	NUM
ajbmeb-2285	273	52	5	5	NUM
ajbmeb-2285	273	53	4	4	NUM
ajbmeb-2285	273	54	1	1	NUM
ajbmeb-2285	273	55	5	5	NUM
ajbmeb-2285	273	56	3	3	NUM
ajbmeb-2285	273	57	1,714,778	1,714,778	NUM
ajbmeb-2285	273	58	6.234207903	6.234207903	NUM
ajbmeb-2285	273	59	2016	2016	NUM
ajbmeb-2285	273	60	5	5	NUM
ajbmeb-2285	273	61	4	4	NUM
ajbmeb-2285	273	62	1	1	NUM
ajbmeb-2285	273	63	5	5	NUM
ajbmeb-2285	273	64	4	4	NUM
ajbmeb-2285	273	65	1,019,173	1,019,173	NUM
ajbmeb-2285	273	66	6.00824791	6.00824791	NUM
ajbmeb-2285	273	67	2023	2023	NUM
ajbmeb-2285	273	68	african	african	PROPN
ajbmeb-2285	273	69	alliance	alliance	NOUN
ajbmeb-2285	273	70	insurance	insurance	PROPN
ajbmeb-2285	273	71	plc	plc	PROPN
ajbmeb-2285	273	72	5	5	NUM
ajbmeb-2285	273	73	4	4	NUM
ajbmeb-2285	273	74	1	1	NUM
ajbmeb-2285	273	75	5	5	NUM
ajbmeb-2285	273	76	4	4	NUM
ajbmeb-2285	273	77	1,046,029	1,046,029	NUM
ajbmeb-2285	273	78	6.019543725	6.019543725	NUM
ajbmeb-2285	273	79	2022	2022	NUM
ajbmeb-2285	273	80	5	5	NUM
ajbmeb-2285	273	81	4	4	NUM
ajbmeb-2285	273	82	1	1	NUM
ajbmeb-2285	273	83	5	5	NUM
ajbmeb-2285	273	84	4	4	NUM
ajbmeb-2285	273	85	4,967,811	4,967,811	NUM
ajbmeb-2285	273	86	#	#	SYM
ajbmeb-2285	273	87	num	num	NOUN
ajbmeb-2285	273	88	!	!	NOUN
ajbmeb-2285	273	89	2021	2021	NUM
ajbmeb-2285	273	90	5	5	NUM
ajbmeb-2285	273	91	4	4	NUM
ajbmeb-2285	273	92	1	1	NUM
ajbmeb-2285	273	93	5	5	NUM
ajbmeb-2285	273	94	4	4	NUM
ajbmeb-2285	273	95	2,800,322	2,800,322	NUM
ajbmeb-2285	273	96	6.447207972	6.447207972	NUM
ajbmeb-2285	273	97	2020	2020	NUM
ajbmeb-2285	273	98	5	5	NUM
ajbmeb-2285	273	99	4	4	NUM
ajbmeb-2285	273	100	1	1	NUM
ajbmeb-2285	273	101	5	5	NUM
ajbmeb-2285	273	102	4	4	NUM
ajbmeb-2285	273	103	1,967,718	1,967,718	NUM
ajbmeb-2285	273	104	6.293962858	6.293962858	NUM
ajbmeb-2285	273	105	2019	2019	NUM
ajbmeb-2285	273	106	4	4	NUM
ajbmeb-2285	273	107	3	3	NUM
ajbmeb-2285	273	108	1	1	NUM
ajbmeb-2285	273	109	4	4	NUM
ajbmeb-2285	273	110	5	5	NUM
ajbmeb-2285	273	111	7,285,544	7,285,544	NUM
ajbmeb-2285	273	112	#	#	NOUN
ajbmeb-2285	273	113	num	num	NOUN
ajbmeb-2285	273	114	!	!	NOUN
ajbmeb-2285	273	115	2018	2018	NUM
ajbmeb-2285	273	116	4	4	NUM
ajbmeb-2285	273	117	3	3	NUM
ajbmeb-2285	273	118	1	1	NUM
ajbmeb-2285	273	119	4	4	NUM
ajbmeb-2285	273	120	5	5	NUM
ajbmeb-2285	273	121	2,658,566	2,658,566	NUM
ajbmeb-2285	273	122	#	#	NOUN
ajbmeb-2285	273	123	num	num	NOUN
ajbmeb-2285	273	124	!	!	NOUN
ajbmeb-2285	273	125	2017	2017	NUM
ajbmeb-2285	274	1	4	4	NUM
ajbmeb-2285	274	2	3	3	NUM
ajbmeb-2285	274	3	0	0	NUM
ajbmeb-2285	274	4	3	3	NUM
ajbmeb-2285	274	5	4	4	NUM
ajbmeb-2285	274	6	3,712,591	3,712,591	NUM
ajbmeb-2285	274	7	#	#	SYM
ajbmeb-2285	274	8	num	num	NOUN
ajbmeb-2285	274	9	!	!	NOUN
ajbmeb-2285	274	10	2016	2016	NUM
ajbmeb-2285	274	11	4	4	NUM
ajbmeb-2285	274	12	4	4	NUM
ajbmeb-2285	274	13	0	0	NUM
ajbmeb-2285	274	14	4	4	NUM
ajbmeb-2285	274	15	4	4	NUM
ajbmeb-2285	274	16	2,945,619	2,945,619	NUM
ajbmeb-2285	274	17	6.469176572	6.469176572	NUM
ajbmeb-2285	274	18	2023	2023	NUM
ajbmeb-2285	274	19	axa	axa	PROPN
ajbmeb-2285	274	20	mansard	mansard	PROPN
ajbmeb-2285	274	21	insurance	insurance	PROPN
ajbmeb-2285	274	22	plc	plc	PROPN
ajbmeb-2285	274	23	4	4	NUM
ajbmeb-2285	274	24	4	4	NUM
ajbmeb-2285	274	25	0	0	NUM
ajbmeb-2285	274	26	4	4	NUM
ajbmeb-2285	274	27	4	4	NUM
ajbmeb-2285	274	28	5,484,106	5,484,106	NUM
ajbmeb-2285	274	29	6.73910584	6.73910584	NUM
ajbmeb-2285	274	30	2022	2022	NUM
ajbmeb-2285	274	31	4	4	NUM
ajbmeb-2285	274	32	4	4	NUM
ajbmeb-2285	274	33	0	0	NUM
ajbmeb-2285	274	34	4	4	NUM
ajbmeb-2285	274	35	4	4	NUM
ajbmeb-2285	274	36	4,584,107	4,584,107	NUM
ajbmeb-2285	274	37	6.661254746	6.661254746	NUM
ajbmeb-2285	274	38	2021	2021	NUM
ajbmeb-2285	274	39	4	4	NUM
ajbmeb-2285	274	40	4	4	NUM
ajbmeb-2285	274	41	0	0	NUM
ajbmeb-2285	274	42	4	4	NUM
ajbmeb-2285	274	43	4	4	NUM
ajbmeb-2285	274	44	2,490,693	2,490,693	NUM
ajbmeb-2285	274	45	6.3963202	6.3963202	NUM
ajbmeb-2285	274	46	2020	2020	NUM
ajbmeb-2285	274	47	4	4	NUM
ajbmeb-2285	274	48	3	3	NUM
ajbmeb-2285	274	49	1	1	NUM
ajbmeb-2285	274	50	4	4	NUM
ajbmeb-2285	274	51	4	4	NUM
ajbmeb-2285	274	52	2,473,255	2,473,255	NUM
ajbmeb-2285	274	53	6.393268896	6.393268896	NUM
ajbmeb-2285	274	54	2019	2019	NUM
ajbmeb-2285	274	55	4	4	NUM
ajbmeb-2285	274	56	3	3	NUM
ajbmeb-2285	274	57	1	1	NUM
ajbmeb-2285	274	58	4	4	NUM
ajbmeb-2285	274	59	4	4	NUM
ajbmeb-2285	274	60	4,839,330	4,839,330	NUM
ajbmeb-2285	274	61	6.684785238	6.684785238	NUM
ajbmeb-2285	274	62	2018	2018	NUM
ajbmeb-2285	274	63	4	4	NUM
ajbmeb-2285	274	64	3	3	NUM
ajbmeb-2285	274	65	1	1	NUM
ajbmeb-2285	274	66	4	4	NUM
ajbmeb-2285	274	67	5	5	NUM
ajbmeb-2285	274	68	1,621,216	1,621,216	NUM
ajbmeb-2285	274	69	6.209840881	6.209840881	NUM
ajbmeb-2285	274	70	https://ngxgroup.com/exchange/data/company-profile/?isin=ngafriprud04&directory=companydirectory	https://ngxgroup.com/exchange/data/company-profile/?isin=ngafriprud04&directory=companydirectory	ADJ
ajbmeb-2285	274	71	https://doclib.ngxgroup.com/financial_newsdocs/39898_african_alliance_insurance_plc-_quarter_5_-_financial_statement_for_2022_financial_statements_november_2023.pdf	https://doclib.ngxgroup.com/financial_newsdocs/39898_african_alliance_insurance_plc-_quarter_5_-_financial_statement_for_2022_financial_statements_november_2023.pdf	PROPN
ajbmeb-2285	274	72	https://doclib.ngxgroup.com/financial_newsdocs/39898_african_alliance_insurance_plc-_quarter_5_-_financial_statement_for_2022_financial_statements_november_2023.pdf	https://doclib.ngxgroup.com/financial_newsdocs/39898_african_alliance_insurance_plc-_quarter_5_-_financial_statement_for_2022_financial_statements_november_2023.pdf	PROPN
ajbmeb-2285	274	73	https://doclib.ngxgroup.com/financial_newsdocs/25545_axa_mansard_insurance_plc_financial_statements_march_2019.pdf	https://doclib.ngxgroup.com/financial_newsdocs/25545_axa_mansard_insurance_plc_financial_statements_march_2019.pdf	NOUN
ajbmeb-2285	274	74	american	american	PROPN
ajbmeb-2285	274	75	journal	journal	PROPN
ajbmeb-2285	274	76	of	of	ADP
ajbmeb-2285	274	77	business	business	NOUN
ajbmeb-2285	274	78	management	management	NOUN
ajbmeb-2285	274	79	,	,	PUNCT
ajbmeb-2285	274	80	economics	economic	NOUN
ajbmeb-2285	274	81	and	and	CCONJ
ajbmeb-2285	274	82	banking	banking	NOUN
ajbmeb-2285	274	83	volume	volume	NOUN
ajbmeb-2285	274	84	26	26	NUM
ajbmeb-2285	274	85	july	july	PROPN
ajbmeb-2285	274	86	2024	2024	NUM
ajbmeb-2285	274	87	p	p	NOUN
ajbmeb-2285	274	88	a	a	PRON
ajbmeb-2285	274	89	g	g	NOUN
ajbmeb-2285	274	90	e	e	NOUN
ajbmeb-2285	274	91	|	|	ADV
ajbmeb-2285	274	92	36	36	NUM
ajbmeb-2285	274	93	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	274	94	2017	2017	NUM
ajbmeb-2285	274	95	4	4	NUM
ajbmeb-2285	274	96	3	3	NUM
ajbmeb-2285	274	97	1	1	NUM
ajbmeb-2285	274	98	4	4	NUM
ajbmeb-2285	274	99	5	5	NUM
ajbmeb-2285	274	100	1,367,821	1,367,821	NUM
ajbmeb-2285	274	101	6.136029267	6.136029267	NUM
ajbmeb-2285	274	102	2016	2016	NUM
ajbmeb-2285	274	103	5	5	NUM
ajbmeb-2285	274	104	3	3	NUM
ajbmeb-2285	274	105	2	2	NUM
ajbmeb-2285	274	106	5	5	NUM
ajbmeb-2285	274	107	4	4	NUM
ajbmeb-2285	274	108	1,040,379	1,040,379	NUM
ajbmeb-2285	274	109	6.017191577	6.017191577	NUM
ajbmeb-2285	274	110	2023	2023	NUM
ajbmeb-2285	274	111	cornerstone	cornerstone	NOUN
ajbmeb-2285	274	112	insurance	insurance	NOUN
ajbmeb-2285	274	113	plc	plc	PROPN
ajbmeb-2285	274	114	5	5	NUM
ajbmeb-2285	274	115	4	4	NUM
ajbmeb-2285	274	116	1	1	NUM
ajbmeb-2285	274	117	5	5	NUM
ajbmeb-2285	274	118	4	4	NUM
ajbmeb-2285	274	119	1,931,567	1,931,567	NUM
ajbmeb-2285	274	120	6.285909777	6.285909777	NUM
ajbmeb-2285	274	121	2022	2022	NUM
ajbmeb-2285	274	122	5	5	NUM
ajbmeb-2285	274	123	3	3	NUM
ajbmeb-2285	274	124	2	2	NUM
ajbmeb-2285	274	125	5	5	NUM
ajbmeb-2285	274	126	4	4	NUM
ajbmeb-2285	274	127	1,831,760	1,831,760	NUM
ajbmeb-2285	274	128	6.262868571	6.262868571	NUM
ajbmeb-2285	274	129	2021	2021	NUM
ajbmeb-2285	274	130	5	5	NUM
ajbmeb-2285	274	131	3	3	NUM
ajbmeb-2285	274	132	2	2	NUM
ajbmeb-2285	274	133	5	5	NUM
ajbmeb-2285	274	134	4	4	NUM
ajbmeb-2285	274	135	2,740,811	2,740,811	NUM
ajbmeb-2285	274	136	6.437879089	6.437879089	NUM
ajbmeb-2285	274	137	2020	2020	NUM
ajbmeb-2285	274	138	5	5	NUM
ajbmeb-2285	274	139	3	3	NUM
ajbmeb-2285	274	140	2	2	NUM
ajbmeb-2285	274	141	5	5	NUM
ajbmeb-2285	274	142	3	3	NUM
ajbmeb-2285	274	143	1,774,919	1,774,919	NUM
ajbmeb-2285	274	144	6.249178538	6.249178538	NUM
ajbmeb-2285	274	145	2019	2019	NUM
ajbmeb-2285	274	146	5	5	NUM
ajbmeb-2285	274	147	3	3	NUM
ajbmeb-2285	274	148	2	2	NUM
ajbmeb-2285	274	149	5	5	NUM
ajbmeb-2285	274	150	3	3	NUM
ajbmeb-2285	274	151	2,931,985	2,931,985	NUM
ajbmeb-2285	274	152	6.467161744	6.467161744	NUM
ajbmeb-2285	274	153	2018	2018	NUM
ajbmeb-2285	274	154	6	6	NUM
ajbmeb-2285	274	155	4	4	NUM
ajbmeb-2285	274	156	2	2	NUM
ajbmeb-2285	274	157	6	6	NUM
ajbmeb-2285	274	158	5	5	NUM
ajbmeb-2285	274	159	1,278,788	1,278,788	NUM
ajbmeb-2285	274	160	6.106798552	6.106798552	NUM
ajbmeb-2285	274	161	2017	2017	NUM
ajbmeb-2285	274	162	6	6	NUM
ajbmeb-2285	274	163	4	4	NUM
ajbmeb-2285	274	164	2	2	NUM
ajbmeb-2285	274	165	6	6	NUM
ajbmeb-2285	274	166	5	5	NUM
ajbmeb-2285	274	167	2,577,503	2,577,503	NUM
ajbmeb-2285	274	168	#	#	NOUN
ajbmeb-2285	274	169	num	num	NOUN
ajbmeb-2285	274	170	!	!	NOUN
ajbmeb-2285	274	171	2016	2016	NUM
ajbmeb-2285	274	172	6	6	NUM
ajbmeb-2285	274	173	4	4	NUM
ajbmeb-2285	274	174	2	2	NUM
ajbmeb-2285	274	175	6	6	NUM
ajbmeb-2285	274	176	5	5	NUM
ajbmeb-2285	274	177	1,889,787	1,889,787	NUM
ajbmeb-2285	274	178	#	#	SYM
ajbmeb-2285	274	179	num	num	NOUN
ajbmeb-2285	274	180	!	!	PUNCT
ajbmeb-2285	275	1	2023	2023	NUM
ajbmeb-2285	275	2	coronation_insurance_plc+b16	coronation_insurance_plc+b16	NOUN
ajbmeb-2285	275	3	5	5	NUM
ajbmeb-2285	275	4	4	4	NUM
ajbmeb-2285	275	5	1	1	NUM
ajbmeb-2285	275	6	5	5	NUM
ajbmeb-2285	275	7	4	4	NUM
ajbmeb-2285	275	8	87,435	87,435	NUM
ajbmeb-2285	275	9	4.941685314	4.941685314	NUM
ajbmeb-2285	275	10	2022	2022	NUM
ajbmeb-2285	275	11	5	5	NUM
ajbmeb-2285	275	12	4	4	NUM
ajbmeb-2285	275	13	1	1	NUM
ajbmeb-2285	275	14	5	5	NUM
ajbmeb-2285	275	15	4	4	NUM
ajbmeb-2285	275	16	93,758	93,758	NUM
ajbmeb-2285	275	17	4.972008335	4.972008335	NUM
ajbmeb-2285	275	18	2021	2021	NUM
ajbmeb-2285	275	19	5	5	NUM
ajbmeb-2285	275	20	4	4	NUM
ajbmeb-2285	275	21	1	1	NUM
ajbmeb-2285	275	22	5	5	NUM
ajbmeb-2285	275	23	4	4	NUM
ajbmeb-2285	275	24	1,929,816	1,929,816	NUM
ajbmeb-2285	275	25	#	#	SYM
ajbmeb-2285	275	26	num	num	NOUN
ajbmeb-2285	275	27	!	!	NOUN
ajbmeb-2285	275	28	2020	2020	NUM
ajbmeb-2285	275	29	6	6	NUM
ajbmeb-2285	275	30	5	5	NUM
ajbmeb-2285	275	31	1	1	NUM
ajbmeb-2285	275	32	6	6	NUM
ajbmeb-2285	275	33	5	5	NUM
ajbmeb-2285	275	34	215,492	215,492	NUM
ajbmeb-2285	275	35	5.333431152	5.333431152	NUM
ajbmeb-2285	275	36	2019	2019	NUM
ajbmeb-2285	275	37	6	6	NUM
ajbmeb-2285	275	38	5	5	NUM
ajbmeb-2285	275	39	1	1	NUM
ajbmeb-2285	275	40	6	6	NUM
ajbmeb-2285	275	41	5	5	NUM
ajbmeb-2285	275	42	-308,981	-308,981	NOUN
ajbmeb-2285	275	43	#	#	SYM
ajbmeb-2285	275	44	num	num	NOUN
ajbmeb-2285	275	45	!	!	NOUN
ajbmeb-2285	275	46	2018	2018	NUM
ajbmeb-2285	275	47	6	6	NUM
ajbmeb-2285	275	48	4	4	NUM
ajbmeb-2285	275	49	2	2	NUM
ajbmeb-2285	275	50	6	6	NUM
ajbmeb-2285	275	51	5	5	NUM
ajbmeb-2285	275	52	-417,272	-417,272	PRON
ajbmeb-2285	275	53	#	#	SYM
ajbmeb-2285	275	54	num	num	NOUN
ajbmeb-2285	275	55	!	!	NOUN
ajbmeb-2285	275	56	2017	2017	NUM
ajbmeb-2285	275	57	6	6	NUM
ajbmeb-2285	275	58	4	4	NUM
ajbmeb-2285	275	59	2	2	NUM
ajbmeb-2285	275	60	6	6	NUM
ajbmeb-2285	275	61	5	5	NUM
ajbmeb-2285	275	62	315,643	315,643	NUM
ajbmeb-2285	275	63	5.499196162	5.499196162	NUM
ajbmeb-2285	275	64	2016	2016	NUM
ajbmeb-2285	275	65	6	6	NUM
ajbmeb-2285	275	66	5	5	NUM
ajbmeb-2285	275	67	1	1	NUM
ajbmeb-2285	275	68	6	6	NUM
ajbmeb-2285	275	69	5	5	NUM
ajbmeb-2285	275	70	91,973	91,973	NUM
ajbmeb-2285	275	71	4.963660353	4.963660353	NUM
ajbmeb-2285	275	72	2023	2023	NUM
ajbmeb-2285	275	73	international	international	ADJ
ajbmeb-2285	275	74	energy	energy	NOUN
ajbmeb-2285	275	75	insurance	insurance	PROPN
ajbmeb-2285	275	76	plc	plc	PROPN
ajbmeb-2285	275	77	7	7	NUM
ajbmeb-2285	275	78	5	5	NUM
ajbmeb-2285	275	79	2	2	NUM
ajbmeb-2285	275	80	7	7	NUM
ajbmeb-2285	275	81	2	2	NUM
ajbmeb-2285	275	82	137,685	137,685	NUM
ajbmeb-2285	275	83	5.138886629	5.138886629	NUM
ajbmeb-2285	275	84	2022	2022	NUM
ajbmeb-2285	275	85	7	7	NUM
ajbmeb-2285	275	86	4	4	NUM
ajbmeb-2285	275	87	3	3	NUM
ajbmeb-2285	275	88	7	7	NUM
ajbmeb-2285	275	89	2	2	NUM
ajbmeb-2285	275	90	-154,746	-154,746	NOUN
ajbmeb-2285	275	91	#	#	SYM
ajbmeb-2285	275	92	num	num	NOUN
ajbmeb-2285	275	93	!	!	NOUN
ajbmeb-2285	275	94	2021	2021	NUM
ajbmeb-2285	275	95	7	7	NUM
ajbmeb-2285	275	96	5	5	NUM
ajbmeb-2285	275	97	2	2	NUM
ajbmeb-2285	275	98	7	7	NUM
ajbmeb-2285	275	99	2	2	NUM
ajbmeb-2285	275	100	-722,574	-722,574	SYM
ajbmeb-2285	275	101	#	#	SYM
ajbmeb-2285	275	102	num	num	NOUN
ajbmeb-2285	275	103	!	!	NOUN
ajbmeb-2285	275	104	2020	2020	NUM
ajbmeb-2285	276	1	4	4	NUM
ajbmeb-2285	276	2	2	2	NUM
ajbmeb-2285	276	3	2	2	NUM
ajbmeb-2285	276	4	4	4	NUM
ajbmeb-2285	276	5	3	3	NUM
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ajbmeb-2285	276	7	#	#	SYM
ajbmeb-2285	276	8	num	num	NOUN
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ajbmeb-2285	276	10	2019	2019	NUM
ajbmeb-2285	277	1	4	4	NUM
ajbmeb-2285	277	2	2	2	NUM
ajbmeb-2285	277	3	2	2	NUM
ajbmeb-2285	277	4	4	4	NUM
ajbmeb-2285	277	5	3	3	NUM
ajbmeb-2285	277	6	267,414	267,414	NUM
ajbmeb-2285	277	7	5.42718414	5.42718414	NUM
ajbmeb-2285	277	8	2018	2018	NUM
ajbmeb-2285	277	9	4	4	NUM
ajbmeb-2285	277	10	2	2	NUM
ajbmeb-2285	277	11	2	2	NUM
ajbmeb-2285	277	12	4	4	NUM
ajbmeb-2285	277	13	3	3	NUM
ajbmeb-2285	277	14	362,773	362,773	NUM
ajbmeb-2285	277	15	5.559634956	5.559634956	NUM
ajbmeb-2285	277	16	2017	2017	NUM
ajbmeb-2285	277	17	4	4	NUM
ajbmeb-2285	277	18	2	2	NUM
ajbmeb-2285	277	19	2	2	NUM
ajbmeb-2285	277	20	4	4	NUM
ajbmeb-2285	277	21	2	2	NUM
ajbmeb-2285	277	22	263,363	263,363	NUM
ajbmeb-2285	277	23	5.420554761	5.420554761	NUM
ajbmeb-2285	277	24	2016	2016	NUM
ajbmeb-2285	277	25	4	4	NUM
ajbmeb-2285	277	26	2	2	NUM
ajbmeb-2285	277	27	2	2	NUM
ajbmeb-2285	277	28	4	4	NUM
ajbmeb-2285	277	29	2	2	NUM
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ajbmeb-2285	277	31	#	#	SYM
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ajbmeb-2285	278	1	2023	2023	NUM
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ajbmeb-2285	278	4	plc	plc	PROPN
ajbmeb-2285	278	5	.	.	PROPN
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ajbmeb-2285	279	1	2022	2022	NUM
ajbmeb-2285	279	2	5	5	NUM
ajbmeb-2285	279	3	3	3	NUM
ajbmeb-2285	279	4	2	2	NUM
ajbmeb-2285	279	5	5	5	NUM
ajbmeb-2285	279	6	2	2	NUM
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ajbmeb-2285	280	1	2021	2021	NUM
ajbmeb-2285	280	2	5	5	NUM
ajbmeb-2285	280	3	3	3	NUM
ajbmeb-2285	280	4	2	2	NUM
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ajbmeb-2285	280	8	#	#	SYM
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ajbmeb-2285	280	12	5	5	NUM
ajbmeb-2285	280	13	3	3	NUM
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ajbmeb-2285	280	19	num	num	NOUN
ajbmeb-2285	280	20	!	!	NOUN
ajbmeb-2285	281	1	2019	2019	NUM
ajbmeb-2285	281	2	5	5	NUM
ajbmeb-2285	281	3	3	3	NUM
ajbmeb-2285	281	4	2	2	NUM
ajbmeb-2285	281	5	5	5	NUM
ajbmeb-2285	281	6	2	2	NUM
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ajbmeb-2285	281	12	5	5	NUM
ajbmeb-2285	281	13	3	3	NUM
ajbmeb-2285	281	14	2	2	NUM
ajbmeb-2285	281	15	5	5	NUM
ajbmeb-2285	281	16	2	2	NUM
ajbmeb-2285	281	17	99867	99867	NUM
ajbmeb-2285	281	18	4.999422004	4.999422004	NUM
ajbmeb-2285	281	19	2017	2017	NUM
ajbmeb-2285	281	20	6	6	NUM
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ajbmeb-2285	281	22	1	1	NUM
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ajbmeb-2285	281	24	2	2	NUM
ajbmeb-2285	281	25	182	182	NUM
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ajbmeb-2285	281	27	2016	2016	NUM
ajbmeb-2285	281	28	5	5	NUM
ajbmeb-2285	281	29	4	4	NUM
ajbmeb-2285	281	30	1	1	NUM
ajbmeb-2285	281	31	5	5	NUM
ajbmeb-2285	281	32	2	2	NUM
ajbmeb-2285	281	33	38290	38290	NUM
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ajbmeb-2285	281	36	lasaco	lasaco	PROPN
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ajbmeb-2285	282	1	5	5	NUM
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ajbmeb-2285	282	14	1,316,102	1,316,102	NUM
ajbmeb-2285	282	15	6.119289549	6.119289549	NUM
ajbmeb-2285	282	16	https://doclib.ngxgroup.com/financial_newsdocs/43_cornerstone_insurance_plc_-_earnings_forecast_for_2nd_quarter_ended_june_30,_2024.pdf	https://doclib.ngxgroup.com/financial_newsdocs/43_cornerstone_insurance_plc_-_earnings_forecast_for_2nd_quarter_ended_june_30,_2024.pdf	NOUN
ajbmeb-2285	282	17	https://doclib.ngxgroup.com/financial_newsdocs/26074_wapic_insurance_plc_financial_statements_april_2019.pdf	https://doclib.ngxgroup.com/financial_newsdocs/26074_wapic_insurance_plc_financial_statements_april_2019.pdf	NOUN
ajbmeb-2285	282	18	https://doclib.ngxgroup.com/financial_newsdocs/40497_international_energy_insurance_plc-_year_end_-_financial_statement_for_2023_financial_statements_march_2024.pdf	https://doclib.ngxgroup.com/financial_newsdocs/40497_international_energy_insurance_plc-_year_end_-_financial_statement_for_2023_financial_statements_march_2024.pdf	PROPN
ajbmeb-2285	282	19	https://doclib.ngxgroup.com/financial_newsdocs/40497_international_energy_insurance_plc-_year_end_-_financial_statement_for_2023_financial_statements_march_2024.pdf	https://doclib.ngxgroup.com/financial_newsdocs/40497_international_energy_insurance_plc-_year_end_-_financial_statement_for_2023_financial_statements_march_2024.pdf	PROPN
ajbmeb-2285	282	20	https://ngxgroup.com/exchange/data/company-profile/?isin=ngguineains0&directory=companydirectory	https://ngxgroup.com/exchange/data/company-profile/?isin=ngguineains0&directory=companydirectory	ADV
ajbmeb-2285	282	21	https://ngxgroup.com/exchange/data/company-profile/?isin=nglasaco0002&directory=companydirectory	https://ngxgroup.com/exchange/data/company-profile/?isin=nglasaco0002&directory=companydirectory	PROPN
ajbmeb-2285	282	22	american	american	PROPN
ajbmeb-2285	282	23	journal	journal	PROPN
ajbmeb-2285	282	24	of	of	ADP
ajbmeb-2285	282	25	business	business	NOUN
ajbmeb-2285	282	26	management	management	NOUN
ajbmeb-2285	282	27	,	,	PUNCT
ajbmeb-2285	282	28	economics	economic	NOUN
ajbmeb-2285	282	29	and	and	CCONJ
ajbmeb-2285	282	30	banking	banking	NOUN
ajbmeb-2285	282	31	volume	volume	NOUN
ajbmeb-2285	282	32	26	26	NUM
ajbmeb-2285	282	33	july	july	PROPN
ajbmeb-2285	282	34	2024	2024	NUM
ajbmeb-2285	282	35	p	p	NOUN
ajbmeb-2285	282	36	a	a	DET
ajbmeb-2285	282	37	g	g	NOUN
ajbmeb-2285	282	38	e	e	NOUN
ajbmeb-2285	282	39	|	|	ADV
ajbmeb-2285	282	40	37	37	NUM
ajbmeb-2285	282	41	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-2285	282	42	2021	2021	NUM
ajbmeb-2285	282	43	6	6	NUM
ajbmeb-2285	282	44	4	4	NUM
ajbmeb-2285	282	45	2	2	NUM
ajbmeb-2285	282	46	6	6	NUM
ajbmeb-2285	282	47	4	4	NUM
ajbmeb-2285	282	48	261,384	261,384	NUM
ajbmeb-2285	282	49	5.417279	5.417279	NUM
ajbmeb-2285	282	50	2020	2020	NUM
ajbmeb-2285	282	51	6	6	NUM
ajbmeb-2285	282	52	4	4	NUM
ajbmeb-2285	282	53	2	2	NUM
ajbmeb-2285	282	54	6	6	NUM
ajbmeb-2285	282	55	4	4	NUM
ajbmeb-2285	282	56	679,357	679,357	NUM
ajbmeb-2285	282	57	5.832098055	5.832098055	NUM
ajbmeb-2285	282	58	2019	2019	NUM
ajbmeb-2285	282	59	6	6	NUM
ajbmeb-2285	282	60	4	4	NUM
ajbmeb-2285	282	61	2	2	NUM
ajbmeb-2285	282	62	6	6	NUM
ajbmeb-2285	282	63	4	4	NUM
ajbmeb-2285	282	64	315,745	315,745	NUM
ajbmeb-2285	282	65	5.499336482	5.499336482	NUM
ajbmeb-2285	282	66	2018	2018	NUM
ajbmeb-2285	282	67	6	6	NUM
ajbmeb-2285	282	68	4	4	NUM
ajbmeb-2285	282	69	4	4	NUM
ajbmeb-2285	282	70	4	4	NUM
ajbmeb-2285	282	71	736,279	736,279	NUM
ajbmeb-2285	282	72	5.867042414	5.867042414	NUM
ajbmeb-2285	282	73	2017	2017	NUM
ajbmeb-2285	282	74	6	6	NUM
ajbmeb-2285	282	75	4	4	NUM
ajbmeb-2285	282	76	2	2	NUM
ajbmeb-2285	282	77	6	6	NUM
ajbmeb-2285	282	78	4	4	NUM
ajbmeb-2285	282	79	83930	83930	NUM
ajbmeb-2285	282	80	4.923917223	4.923917223	NUM
ajbmeb-2285	282	81	2016	2016	NUM
ajbmeb-2285	282	82	6	6	NUM
ajbmeb-2285	282	83	4	4	NUM
ajbmeb-2285	282	84	2	2	NUM
ajbmeb-2285	282	85	6	6	NUM
ajbmeb-2285	282	86	4	4	NUM
ajbmeb-2285	282	87	87290	87290	NUM
ajbmeb-2285	282	88	4.940964493	4.940964493	NUM
ajbmeb-2285	282	89	2023	2023	NUM
ajbmeb-2285	282	90	linkage	linkage	NOUN
ajbmeb-2285	282	91	assurance	assurance	NOUN
ajbmeb-2285	282	92	plc	plc	PROPN
ajbmeb-2285	282	93	6	6	NUM
ajbmeb-2285	282	94	4	4	NUM
ajbmeb-2285	282	95	2	2	NUM
ajbmeb-2285	282	96	6	6	NUM
ajbmeb-2285	282	97	4	4	NUM
ajbmeb-2285	282	98	89,589	89,589	NUM
ajbmeb-2285	282	99	4.952254689	4.952254689	NUM
ajbmeb-2285	282	100	2022	2022	NUM
ajbmeb-2285	282	101	5	5	NUM
ajbmeb-2285	282	102	3	3	NUM
ajbmeb-2285	282	103	2	2	NUM
ajbmeb-2285	282	104	5	5	NUM
ajbmeb-2285	282	105	3	3	NUM
ajbmeb-2285	282	106	2,566,891	2,566,891	NUM
ajbmeb-2285	282	107	6.409407427	6.409407427	NUM
ajbmeb-2285	282	108	2021	2021	NUM
ajbmeb-2285	282	109	5	5	NUM
ajbmeb-2285	282	110	3	3	NUM
ajbmeb-2285	282	111	2	2	NUM
ajbmeb-2285	282	112	5	5	NUM
ajbmeb-2285	282	113	3	3	NUM
ajbmeb-2285	282	114	3,990,638	3,990,638	NUM
ajbmeb-2285	282	115	#	#	NOUN
ajbmeb-2285	282	116	num	num	NOUN
ajbmeb-2285	282	117	!	!	NOUN
ajbmeb-2285	282	118	2020	2020	NUM
ajbmeb-2285	282	119	5	5	NUM
ajbmeb-2285	282	120	4	4	NUM
ajbmeb-2285	282	121	1	1	NUM
ajbmeb-2285	282	122	5	5	NUM
ajbmeb-2285	282	123	3	3	NUM
ajbmeb-2285	282	124	201,752	201,752	NUM
ajbmeb-2285	282	125	5.304817849	5.304817849	NUM
ajbmeb-2285	282	126	2019	2019	NUM
ajbmeb-2285	282	127	6	6	NUM
ajbmeb-2285	282	128	4	4	NUM
ajbmeb-2285	282	129	2	2	NUM
ajbmeb-2285	282	130	6	6	NUM
ajbmeb-2285	282	131	3	3	NUM
ajbmeb-2285	282	132	191093	191093	NUM
ajbmeb-2285	282	133	5.281244779	5.281244779	NUM
ajbmeb-2285	282	134	2018	2018	NUM
ajbmeb-2285	282	135	6	6	NUM
ajbmeb-2285	282	136	4	4	NUM
ajbmeb-2285	282	137	2	2	NUM
ajbmeb-2285	282	138	6	6	NUM
ajbmeb-2285	282	139	3	3	NUM
ajbmeb-2285	282	140	7949390	7949390	NUM
ajbmeb-2285	282	141	6.900333804	6.900333804	NUM
ajbmeb-2285	282	142	2017	2017	NUM
ajbmeb-2285	282	143	5	5	NUM
ajbmeb-2285	282	144	4	4	NUM
ajbmeb-2285	282	145	1	1	NUM
ajbmeb-2285	282	146	5	5	NUM
ajbmeb-2285	282	147	3	3	NUM
ajbmeb-2285	282	148	810200	810200	NUM
ajbmeb-2285	282	149	5.908592239	5.908592239	NUM
ajbmeb-2285	282	150	2016	2016	NUM
ajbmeb-2285	282	151	6	6	NUM
ajbmeb-2285	282	152	4	4	NUM
ajbmeb-2285	282	153	2	2	NUM
ajbmeb-2285	282	154	6	6	NUM
ajbmeb-2285	282	155	3	3	NUM
ajbmeb-2285	282	156	963464	963464	NUM
ajbmeb-2285	282	157	5.983835492	5.983835492	NUM
ajbmeb-2285	282	158	2023	2023	NUM
ajbmeb-2285	282	159	mutual	mutual	ADJ
ajbmeb-2285	282	160	benefits	benefit	NOUN
ajbmeb-2285	282	161	7	7	NUM
ajbmeb-2285	282	162	5	5	NUM
ajbmeb-2285	282	163	2	2	NUM
ajbmeb-2285	282	164	7	7	NUM
ajbmeb-2285	282	165	4	4	NUM
ajbmeb-2285	282	166	1,192,399	1,192,399	NUM
ajbmeb-2285	282	167	6.076421603	6.076421603	NUM
ajbmeb-2285	282	168	2022	2022	NUM
ajbmeb-2285	282	169	7	7	NUM
ajbmeb-2285	282	170	5	5	NUM
ajbmeb-2285	282	171	2	2	NUM
ajbmeb-2285	282	172	7	7	NUM
ajbmeb-2285	282	173	4	4	NUM
ajbmeb-2285	282	174	2,447,486	2,447,486	NUM
ajbmeb-2285	282	175	#	#	SYM
ajbmeb-2285	282	176	num	num	NOUN
ajbmeb-2285	282	177	!	!	NOUN
ajbmeb-2285	283	1	2021	2021	NUM
ajbmeb-2285	283	2	7	7	NUM
ajbmeb-2285	283	3	5	5	NUM
ajbmeb-2285	283	4	2	2	NUM
ajbmeb-2285	283	5	7	7	NUM
ajbmeb-2285	283	6	4	4	NUM
ajbmeb-2285	283	7	9,268,196	9,268,196	NUM
ajbmeb-2285	283	8	#	#	NOUN
ajbmeb-2285	283	9	num	num	NOUN
ajbmeb-2285	283	10	!	!	NOUN
ajbmeb-2285	283	11	2020	2020	NUM
ajbmeb-2285	283	12	7	7	NUM
ajbmeb-2285	283	13	5	5	NUM
ajbmeb-2285	283	14	2	2	NUM
ajbmeb-2285	283	15	7	7	NUM
ajbmeb-2285	283	16	4	4	NUM
ajbmeb-2285	283	17	1,157,705	1,157,705	NUM
ajbmeb-2285	283	18	6.063597909	6.063597909	NUM
ajbmeb-2285	283	19	2019	2019	NUM
ajbmeb-2285	283	20	6	6	NUM
ajbmeb-2285	283	21	5	5	NUM
ajbmeb-2285	283	22	1	1	NUM
ajbmeb-2285	283	23	6	6	NUM
ajbmeb-2285	283	24	4	4	NUM
ajbmeb-2285	283	25	10785460	10785460	NUM
ajbmeb-2285	283	26	#	#	SYM
ajbmeb-2285	283	27	num	num	NOUN
ajbmeb-2285	283	28	!	!	NOUN
ajbmeb-2285	283	29	2018	2018	NUM
ajbmeb-2285	283	30	6	6	NUM
ajbmeb-2285	283	31	5	5	NUM
ajbmeb-2285	283	32	1	1	NUM
ajbmeb-2285	283	33	6	6	NUM
ajbmeb-2285	283	34	4	4	NUM
ajbmeb-2285	283	35	1017516	1017516	NUM
ajbmeb-2285	283	36	6.007541247	6.007541247	NUM
ajbmeb-2285	283	37	2017	2017	NUM
ajbmeb-2285	283	38	5	5	NUM
ajbmeb-2285	283	39	4	4	NUM
ajbmeb-2285	283	40	1	1	NUM
ajbmeb-2285	283	41	5	5	NUM
ajbmeb-2285	283	42	4	4	NUM
ajbmeb-2285	283	43	-48603	-48603	NOUN
ajbmeb-2285	283	44	#	#	NOUN
ajbmeb-2285	283	45	num	num	NOUN
ajbmeb-2285	283	46	!	!	NOUN
ajbmeb-2285	283	47	2016	2016	NUM
ajbmeb-2285	283	48	5	5	NUM
ajbmeb-2285	283	49	4	4	NUM
ajbmeb-2285	283	50	1	1	NUM
ajbmeb-2285	283	51	5	5	NUM
ajbmeb-2285	283	52	4	4	NUM
ajbmeb-2285	283	53	1118963	1118963	NUM
ajbmeb-2285	283	54	6.048815726	6.048815726	NUM
ajbmeb-2285	283	55	2023	2023	NUM
ajbmeb-2285	283	56	prestige	prestige	NOUN
ajbmeb-2285	283	57	assurance	assurance	NOUN
ajbmeb-2285	283	58	plc	plc	PROPN
ajbmeb-2285	284	1	[	[	X
ajbmeb-2285	284	2	bls	bls	X
ajbmeb-2285	284	3	]	]	X
ajbmeb-2285	284	4	5	5	NUM
ajbmeb-2285	284	5	3	3	NUM
ajbmeb-2285	284	6	2	2	NUM
ajbmeb-2285	284	7	5	5	NUM
ajbmeb-2285	284	8	3	3	NUM
ajbmeb-2285	284	9	2048002	2048002	NUM
ajbmeb-2285	284	10	6.311330376	6.311330376	NUM
ajbmeb-2285	284	11	2022	2022	NUM
ajbmeb-2285	284	12	5	5	NUM
ajbmeb-2285	284	13	4	4	NUM
ajbmeb-2285	284	14	1	1	NUM
ajbmeb-2285	284	15	5	5	NUM
ajbmeb-2285	284	16	3	3	NUM
ajbmeb-2285	284	17	1515552	1515552	NUM
ajbmeb-2285	284	18	6.180570842	6.180570842	NUM
ajbmeb-2285	284	19	2021	2021	NUM
ajbmeb-2285	284	20	6	6	NUM
ajbmeb-2285	284	21	4	4	NUM
ajbmeb-2285	284	22	2	2	NUM
ajbmeb-2285	284	23	6	6	NUM
ajbmeb-2285	284	24	3	3	NUM
ajbmeb-2285	284	25	1249944	1249944	NUM
ajbmeb-2285	284	26	6.096890556	6.096890556	NUM
ajbmeb-2285	284	27	2020	2020	NUM
ajbmeb-2285	284	28	5	5	NUM
ajbmeb-2285	284	29	4	4	NUM
ajbmeb-2285	284	30	1	1	NUM
ajbmeb-2285	284	31	5	5	NUM
ajbmeb-2285	284	32	3	3	NUM
ajbmeb-2285	284	33	17255372	17255372	NUM
ajbmeb-2285	284	34	7.236924326	7.236924326	NUM
ajbmeb-2285	284	35	2019	2019	NUM
ajbmeb-2285	284	36	4	4	NUM
ajbmeb-2285	284	37	3	3	NUM
ajbmeb-2285	284	38	1	1	NUM
ajbmeb-2285	284	39	4	4	NUM
ajbmeb-2285	284	40	3	3	NUM
ajbmeb-2285	284	41	1578507	1578507	NUM
ajbmeb-2285	284	42	6.198246512	6.198246512	NUM
ajbmeb-2285	284	43	2018	2018	NUM
ajbmeb-2285	284	44	6	6	NUM
ajbmeb-2285	284	45	4	4	NUM
ajbmeb-2285	284	46	2	2	NUM
ajbmeb-2285	284	47	6	6	NUM
ajbmeb-2285	284	48	3	3	NUM
ajbmeb-2285	284	49	5277322	5277322	NUM
ajbmeb-2285	284	50	6.722413594	6.722413594	NUM
ajbmeb-2285	284	51	2017	2017	NUM
ajbmeb-2285	284	52	5	5	NUM
ajbmeb-2285	284	53	4	4	NUM
ajbmeb-2285	284	54	1	1	NUM
ajbmeb-2285	284	55	5	5	NUM
ajbmeb-2285	284	56	3	3	NUM
ajbmeb-2285	284	57	3082690	3082690	NUM
ajbmeb-2285	284	58	6.488929854	6.488929854	NUM
ajbmeb-2285	284	59	2016	2016	NUM
ajbmeb-2285	284	60	5	5	NUM
ajbmeb-2285	284	61	4	4	NUM
ajbmeb-2285	284	62	1	1	NUM
ajbmeb-2285	284	63	5	5	NUM
ajbmeb-2285	284	64	3	3	NUM
ajbmeb-2285	284	65	1440165	1440165	NUM
ajbmeb-2285	284	66	6.158412252	6.158412252	NUM
ajbmeb-2285	284	67	source	source	NOUN
ajbmeb-2285	284	68	:	:	PUNCT
ajbmeb-2285	284	69	nigerian	nigerian	ADJ
ajbmeb-2285	284	70	exchange	exchange	PROPN
ajbmeb-2285	284	71	group	group	PROPN
ajbmeb-2285	284	72	bulletin	bulletin	NOUN
ajbmeb-2285	284	73	,	,	PUNCT
ajbmeb-2285	284	74	2023	2023	NUM
ajbmeb-2285	284	75	.	.	PUNCT
ajbmeb-2285	285	1	https://ngxgroup.com/exchange/data/company-profile/?isin=nglinkassur7&directory=companydirectory	https://ngxgroup.com/exchange/data/company-profile/?isin=nglinkassur7&directory=companydirectory	ADJ
ajbmeb-2285	285	2	https://ngxgroup.com/exchange/data/company-profile/?isin=ngprestige00&directory=companydirectory	https://ngxgroup.com/exchange/data/company-profile/?isin=ngprestige00&directory=companydirectory	NOUN