id	sid	tid	token	lemma	pos
ajbmeb-344	1	1	american	american	PROPN
ajbmeb-344	1	2	journal	journal	PROPN
ajbmeb-344	1	3	of	of	ADP
ajbmeb-344	1	4	business	business	NOUN
ajbmeb-344	1	5	management	management	NOUN
ajbmeb-344	1	6	,	,	PUNCT
ajbmeb-344	1	7	economics	economic	NOUN
ajbmeb-344	1	8	and	and	CCONJ
ajbmeb-344	1	9	banking	banking	NOUN
ajbmeb-344	1	10	issn	issn	PROPN
ajbmeb-344	1	11	(	(	PUNCT
ajbmeb-344	1	12	e	e	NOUN
ajbmeb-344	1	13	):	):	PUNCT
ajbmeb-344	1	14	2832	2832	NUM
ajbmeb-344	1	15	-	-	SYM
ajbmeb-344	1	16	8078	8078	NUM
ajbmeb-344	1	17	volume	volume	NOUN
ajbmeb-344	1	18	8	8	NUM
ajbmeb-344	1	19	,	,	PUNCT
ajbmeb-344	1	20	|	|	ADV
ajbmeb-344	1	21	jan	jan	PROPN
ajbmeb-344	1	22	.	.	PROPN
ajbmeb-344	1	23	,	,	PUNCT
ajbmeb-344	1	24	2023	2023	NUM
ajbmeb-344	1	25	p	p	NOUN
ajbmeb-344	1	26	a	a	DET
ajbmeb-344	1	27	g	g	NOUN
ajbmeb-344	1	28	e	e	NOUN
ajbmeb-344	1	29	|	|	ADV
ajbmeb-344	1	30	53	53	NUM
ajbmeb-344	1	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-344	1	32	the	the	DET
ajbmeb-344	1	33	importance	importance	NOUN
ajbmeb-344	1	34	of	of	ADP
ajbmeb-344	1	35	knowledge	knowledge	NOUN
ajbmeb-344	1	36	in	in	ADP
ajbmeb-344	1	37	increasing	increase	VERB
ajbmeb-344	1	38	the	the	DET
ajbmeb-344	1	39	perceptions	perception	NOUN
ajbmeb-344	1	40	of	of	ADP
ajbmeb-344	1	41	the	the	DET
ajbmeb-344	1	42	external	external	ADJ
ajbmeb-344	1	43	auditor	auditor	NOUN
ajbmeb-344	1	44	when	when	SCONJ
ajbmeb-344	1	45	auditing	audit	VERB
ajbmeb-344	1	46	fair	fair	ADJ
ajbmeb-344	1	47	value	value	NOUN
ajbmeb-344	1	48	estimates	estimate	NOUN
ajbmeb-344	1	49	and	and	CCONJ
ajbmeb-344	1	50	its	its	PRON
ajbmeb-344	1	51	reflection	reflection	NOUN
ajbmeb-344	1	52	on	on	ADP
ajbmeb-344	1	53	the	the	DET
ajbmeb-344	1	54	effectiveness	effectiveness	NOUN
ajbmeb-344	1	55	of	of	ADP
ajbmeb-344	1	56	professional	professional	ADJ
ajbmeb-344	1	57	skepticism	skepticism	NOUN
ajbmeb-344	1	58	/	/	PUNCT
ajbmeb-344	1	59	an	an	DET
ajbmeb-344	1	60	analytical	analytical	ADJ
ajbmeb-344	1	61	study	study	NOUN
ajbmeb-344	1	62	of	of	ADP
ajbmeb-344	1	63	iraqi	iraqi	ADJ
ajbmeb-344	1	64	auditing	auditing	NOUN
ajbmeb-344	1	65	firms	firm	NOUN
ajbmeb-344	1	66	mohammed	mohammed	PROPN
ajbmeb-344	1	67	ali	ali	PROPN
ajbmeb-344	1	68	hussein	hussein	PROPN
ajbmeb-344	1	69	iraqi	iraqi	PROPN
ajbmeb-344	1	70	university	university	PROPN
ajbmeb-344	1	71	/	/	SYM
ajbmeb-344	1	72	faculty	faculty	NOUN
ajbmeb-344	1	73	of	of	ADP
ajbmeb-344	1	74	administration	administration	NOUN
ajbmeb-344	1	75	and	and	CCONJ
ajbmeb-344	1	76	economics	economic	NOUN
ajbmeb-344	2	1	mhmdlyalbwdt@gmail.com	mhmdlyalbwdt@gmail.com	X
ajbmeb-344	2	2	asst	asst	PROPN
ajbmeb-344	2	3	.	.	PUNCT
ajbmeb-344	3	1	prof	prof	PROPN
ajbmeb-344	3	2	.	.	PUNCT
ajbmeb-344	4	1	dr	dr	PROPN
ajbmeb-344	4	2	.	.	PROPN
ajbmeb-344	4	3	iman	iman	PROPN
ajbmeb-344	4	4	shakir	shakir	PROPN
ajbmeb-344	4	5	mohammed	mohammed	PROPN
ajbmeb-344	4	6	iraqi	iraqi	PROPN
ajbmeb-344	4	7	university	university	PROPN
ajbmeb-344	4	8	/	/	SYM
ajbmeb-344	4	9	faculty	faculty	NOUN
ajbmeb-344	4	10	of	of	ADP
ajbmeb-344	4	11	administration	administration	NOUN
ajbmeb-344	4	12	and	and	CCONJ
ajbmeb-344	4	13	economics	economic	NOUN
ajbmeb-344	4	14	iman.alridha@aliraqia.edu.iq	iman.alridha@aliraqia.edu.iq	VERB
ajbmeb-344	5	1	a	a	DET
ajbmeb-344	5	2	b	b	PROPN
ajbmeb-344	5	3	s	s	ADP
ajbmeb-344	5	4	t	t	PROPN
ajbmeb-344	5	5	r	r	NOUN
ajbmeb-344	5	6	a	a	DET
ajbmeb-344	5	7	c	c	NOUN
ajbmeb-344	5	8	t	t	NOUN
ajbmeb-344	5	9	k	k	X
ajbmeb-344	5	10	e	e	PROPN
ajbmeb-344	5	11	y	y	PROPN
ajbmeb-344	5	12	w	w	NOUN
ajbmeb-344	5	13	o	o	NOUN
ajbmeb-344	5	14	r	r	NOUN
ajbmeb-344	5	15	d	d	X
ajbmeb-344	5	16	s	s	VERB
ajbmeb-344	5	17	the	the	DET
ajbmeb-344	5	18	research	research	NOUN
ajbmeb-344	5	19	aims	aim	VERB
ajbmeb-344	5	20	to	to	PART
ajbmeb-344	5	21	demonstrate	demonstrate	VERB
ajbmeb-344	5	22	the	the	DET
ajbmeb-344	5	23	importance	importance	NOUN
ajbmeb-344	5	24	of	of	ADP
ajbmeb-344	5	25	knowledge	knowledge	NOUN
ajbmeb-344	5	26	and	and	CCONJ
ajbmeb-344	5	27	its	its	PRON
ajbmeb-344	5	28	impact	impact	NOUN
ajbmeb-344	5	29	on	on	ADP
ajbmeb-344	5	30	enhancing	enhance	VERB
ajbmeb-344	5	31	the	the	DET
ajbmeb-344	5	32	external	external	ADJ
ajbmeb-344	5	33	auditor	auditor	NOUN
ajbmeb-344	5	34	's	's	PART
ajbmeb-344	5	35	awareness	awareness	NOUN
ajbmeb-344	5	36	when	when	SCONJ
ajbmeb-344	5	37	auditing	audit	VERB
ajbmeb-344	5	38	fair	fair	ADJ
ajbmeb-344	5	39	value	value	NOUN
ajbmeb-344	5	40	estimates	estimate	NOUN
ajbmeb-344	5	41	,	,	PUNCT
ajbmeb-344	5	42	as	as	SCONJ
ajbmeb-344	5	43	it	it	PRON
ajbmeb-344	5	44	is	be	AUX
ajbmeb-344	5	45	reflected	reflect	VERB
ajbmeb-344	5	46	in	in	ADP
ajbmeb-344	5	47	improving	improve	VERB
ajbmeb-344	5	48	the	the	DET
ajbmeb-344	5	49	auditor	auditor	NOUN
ajbmeb-344	5	50	's	's	PART
ajbmeb-344	5	51	practice	practice	NOUN
ajbmeb-344	5	52	of	of	ADP
ajbmeb-344	5	53	professional	professional	ADJ
ajbmeb-344	5	54	skepticism	skepticism	NOUN
ajbmeb-344	5	55	.	.	PUNCT
ajbmeb-344	6	1	among	among	ADP
ajbmeb-344	6	2	the	the	DET
ajbmeb-344	6	3	findings	finding	NOUN
ajbmeb-344	6	4	of	of	ADP
ajbmeb-344	6	5	the	the	DET
ajbmeb-344	6	6	research	research	NOUN
ajbmeb-344	6	7	is	be	AUX
ajbmeb-344	6	8	that	that	SCONJ
ajbmeb-344	6	9	there	there	PRON
ajbmeb-344	6	10	is	be	VERB
ajbmeb-344	6	11	a	a	DET
ajbmeb-344	6	12	statistical	statistical	ADJ
ajbmeb-344	6	13	significance	significance	NOUN
ajbmeb-344	6	14	for	for	ADP
ajbmeb-344	6	15	external	external	ADJ
ajbmeb-344	6	16	auditors	auditor	NOUN
ajbmeb-344	6	17	in	in	ADP
ajbmeb-344	6	18	iraq	iraq	PROPN
ajbmeb-344	6	19	in	in	ADP
ajbmeb-344	6	20	their	their	PRON
ajbmeb-344	6	21	possession	possession	NOUN
ajbmeb-344	6	22	of	of	ADP
ajbmeb-344	6	23	technical	technical	ADJ
ajbmeb-344	6	24	knowledge	knowledge	NOUN
ajbmeb-344	6	25	of	of	ADP
ajbmeb-344	6	26	evaluation	evaluation	NOUN
ajbmeb-344	6	27	methods	method	NOUN
ajbmeb-344	6	28	and	and	CCONJ
ajbmeb-344	6	29	that	that	SCONJ
ajbmeb-344	6	30	they	they	PRON
ajbmeb-344	6	31	have	have	VERB
ajbmeb-344	6	32	sufficient	sufficient	ADJ
ajbmeb-344	6	33	understanding	understanding	NOUN
ajbmeb-344	6	34	of	of	ADP
ajbmeb-344	6	35	the	the	DET
ajbmeb-344	6	36	activity	activity	NOUN
ajbmeb-344	6	37	of	of	ADP
ajbmeb-344	6	38	the	the	DET
ajbmeb-344	6	39	economic	economic	ADJ
ajbmeb-344	6	40	unit	unit	NOUN
ajbmeb-344	6	41	in	in	ADP
ajbmeb-344	6	42	order	order	NOUN
ajbmeb-344	6	43	to	to	PART
ajbmeb-344	6	44	realize	realize	VERB
ajbmeb-344	6	45	their	their	PRON
ajbmeb-344	6	46	responsibilities	responsibility	NOUN
ajbmeb-344	6	47	in	in	ADP
ajbmeb-344	6	48	identifying	identify	VERB
ajbmeb-344	6	49	and	and	CCONJ
ajbmeb-344	6	50	evaluating	evaluate	VERB
ajbmeb-344	6	51	the	the	DET
ajbmeb-344	6	52	risks	risk	NOUN
ajbmeb-344	6	53	of	of	ADP
ajbmeb-344	6	54	material	material	NOUN
ajbmeb-344	6	55	errors	error	NOUN
ajbmeb-344	6	56	when	when	SCONJ
ajbmeb-344	6	57	auditing	audit	VERB
ajbmeb-344	6	58	and	and	CCONJ
ajbmeb-344	6	59	exercising	exercise	VERB
ajbmeb-344	6	60	professional	professional	ADJ
ajbmeb-344	6	61	skepticism	skepticism	NOUN
ajbmeb-344	6	62	more	more	ADV
ajbmeb-344	6	63	effectively	effectively	ADV
ajbmeb-344	6	64	in	in	ADP
ajbmeb-344	6	65	order	order	NOUN
ajbmeb-344	6	66	to	to	PART
ajbmeb-344	6	67	achieve	achieve	VERB
ajbmeb-344	6	68	quality	quality	NOUN
ajbmeb-344	6	69	information	information	NOUN
ajbmeb-344	6	70	in	in	ADP
ajbmeb-344	6	71	the	the	DET
ajbmeb-344	6	72	auditor	auditor	NOUN
ajbmeb-344	6	73	's	's	PART
ajbmeb-344	6	74	report	report	NOUN
ajbmeb-344	6	75	.	.	PUNCT
ajbmeb-344	7	1	knowledge	knowledge	NOUN
ajbmeb-344	7	2	,	,	PUNCT
ajbmeb-344	7	3	external	external	ADJ
ajbmeb-344	7	4	auditor	auditor	NOUN
ajbmeb-344	7	5	's	's	PART
ajbmeb-344	7	6	perception	perception	NOUN
ajbmeb-344	7	7	,	,	PUNCT
ajbmeb-344	7	8	fair	fair	ADJ
ajbmeb-344	7	9	value	value	NOUN
ajbmeb-344	7	10	.	.	PUNCT
ajbmeb-344	8	1	professional	professional	ADJ
ajbmeb-344	8	2	skepticism	skepticism	NOUN
ajbmeb-344	8	3	.	.	PUNCT
ajbmeb-344	9	1	introduction	introduction	NOUN
ajbmeb-344	9	2	the	the	DET
ajbmeb-344	9	3	auditor	auditor	NOUN
ajbmeb-344	9	4	should	should	AUX
ajbmeb-344	9	5	have	have	VERB
ajbmeb-344	9	6	the	the	DET
ajbmeb-344	9	7	ability	ability	NOUN
ajbmeb-344	9	8	and	and	CCONJ
ajbmeb-344	9	9	knowledge	knowledge	NOUN
ajbmeb-344	9	10	to	to	PART
ajbmeb-344	9	11	interpret	interpret	VERB
ajbmeb-344	9	12	data	datum	NOUN
ajbmeb-344	9	13	and	and	CCONJ
ajbmeb-344	9	14	analyze	analyze	VERB
ajbmeb-344	9	15	reasons	reason	NOUN
ajbmeb-344	9	16	when	when	SCONJ
ajbmeb-344	9	17	solving	solve	VERB
ajbmeb-344	9	18	general	general	ADJ
ajbmeb-344	9	19	problems	problem	NOUN
ajbmeb-344	9	20	.	.	PUNCT
ajbmeb-344	10	1	experienced	experience	VERB
ajbmeb-344	10	2	auditors	auditor	NOUN
ajbmeb-344	10	3	who	who	PRON
ajbmeb-344	10	4	have	have	VERB
ajbmeb-344	10	5	a	a	DET
ajbmeb-344	10	6	correct	correct	ADJ
ajbmeb-344	10	7	knowledge	knowledge	NOUN
ajbmeb-344	10	8	base	base	NOUN
ajbmeb-344	10	9	but	but	CCONJ
ajbmeb-344	10	10	lack	lack	VERB
ajbmeb-344	10	11	the	the	DET
ajbmeb-344	10	12	ability	ability	NOUN
ajbmeb-344	10	13	to	to	PART
ajbmeb-344	10	14	solve	solve	VERB
ajbmeb-344	10	15	problems	problem	NOUN
ajbmeb-344	10	16	will	will	AUX
ajbmeb-344	10	17	not	not	PART
ajbmeb-344	10	18	be	be	AUX
ajbmeb-344	10	19	sufficiently	sufficiently	ADV
ajbmeb-344	10	20	qualified	qualified	ADJ
ajbmeb-344	10	21	for	for	ADP
ajbmeb-344	10	22	some	some	DET
ajbmeb-344	10	23	tasks	task	NOUN
ajbmeb-344	10	24	.	.	PUNCT
ajbmeb-344	11	1	likewise	likewise	ADV
ajbmeb-344	11	2	,	,	PUNCT
ajbmeb-344	11	3	auditors	auditor	NOUN
ajbmeb-344	11	4	who	who	PRON
ajbmeb-344	11	5	have	have	VERB
ajbmeb-344	11	6	the	the	DET
ajbmeb-344	11	7	ability	ability	NOUN
ajbmeb-344	11	8	to	to	PART
ajbmeb-344	11	9	solve	solve	VERB
ajbmeb-344	11	10	those	those	DET
ajbmeb-344	11	11	problems	problem	NOUN
ajbmeb-344	11	12	,	,	PUNCT
ajbmeb-344	11	13	but	but	CCONJ
ajbmeb-344	11	14	do	do	AUX
ajbmeb-344	11	15	not	not	PART
ajbmeb-344	11	16	have	have	VERB
ajbmeb-344	11	17	a	a	DET
ajbmeb-344	11	18	sound	sound	ADJ
ajbmeb-344	11	19	knowledge	knowledge	NOUN
ajbmeb-344	11	20	base	base	NOUN
ajbmeb-344	11	21	,	,	PUNCT
ajbmeb-344	11	22	their	their	PRON
ajbmeb-344	11	23	performance	performance	NOUN
ajbmeb-344	11	24	will	will	AUX
ajbmeb-344	11	25	be	be	AUX
ajbmeb-344	11	26	weak	weak	ADJ
ajbmeb-344	11	27	in	in	ADP
ajbmeb-344	11	28	some	some	DET
ajbmeb-344	11	29	tasks	task	NOUN
ajbmeb-344	11	30	,	,	PUNCT
ajbmeb-344	11	31	the	the	DET
ajbmeb-344	11	32	auditor	auditor	NOUN
ajbmeb-344	11	33	needs	need	VERB
ajbmeb-344	11	34	to	to	PART
ajbmeb-344	11	35	perform	perform	VERB
ajbmeb-344	11	36	the	the	DET
ajbmeb-344	11	37	audit	audit	NOUN
ajbmeb-344	11	38	process	process	NOUN
ajbmeb-344	11	39	with	with	ADP
ajbmeb-344	11	40	quality	quality	NOUN
ajbmeb-344	11	41	and	and	CCONJ
ajbmeb-344	11	42	efficiency	efficiency	NOUN
ajbmeb-344	11	43	so	so	SCONJ
ajbmeb-344	11	44	that	that	SCONJ
ajbmeb-344	11	45	he	he	PRON
ajbmeb-344	11	46	can	can	AUX
ajbmeb-344	11	47	express	express	VERB
ajbmeb-344	11	48	the	the	DET
ajbmeb-344	11	49	opinion	opinion	NOUN
ajbmeb-344	11	50	of	of	ADP
ajbmeb-344	11	51	the	the	DET
ajbmeb-344	11	52	impartial	impartial	ADJ
ajbmeb-344	11	53	technician	technician	NOUN
ajbmeb-344	11	54	in	in	ADP
ajbmeb-344	11	55	the	the	DET
ajbmeb-344	11	56	financial	financial	ADJ
ajbmeb-344	11	57	statements	statement	NOUN
ajbmeb-344	11	58	fairly	fairly	ADV
ajbmeb-344	11	59	and	and	CCONJ
ajbmeb-344	11	60	honestly	honestly	ADV
ajbmeb-344	11	61	therefore	therefore	ADV
ajbmeb-344	11	62	,	,	PUNCT
ajbmeb-344	11	63	the	the	DET
ajbmeb-344	11	64	focus	focus	NOUN
ajbmeb-344	11	65	was	be	AUX
ajbmeb-344	11	66	on	on	ADP
ajbmeb-344	11	67	the	the	DET
ajbmeb-344	11	68	concept	concept	NOUN
ajbmeb-344	11	69	of	of	ADP
ajbmeb-344	11	70	quality	quality	NOUN
ajbmeb-344	11	71	as	as	ADP
ajbmeb-344	11	72	one	one	NUM
ajbmeb-344	11	73	of	of	ADP
ajbmeb-344	11	74	the	the	DET
ajbmeb-344	11	75	modern	modern	ADJ
ajbmeb-344	11	76	concepts	concept	NOUN
ajbmeb-344	11	77	in	in	ADP
ajbmeb-344	11	78	auditing	auditing	NOUN
ajbmeb-344	11	79	that	that	PRON
ajbmeb-344	11	80	receives	receive	VERB
ajbmeb-344	11	81	the	the	DET
ajbmeb-344	11	82	attention	attention	NOUN
ajbmeb-344	11	83	of	of	ADP
ajbmeb-344	11	84	scientific	scientific	ADJ
ajbmeb-344	11	85	bodies	body	NOUN
ajbmeb-344	11	86	and	and	CCONJ
ajbmeb-344	11	87	societies	society	NOUN
ajbmeb-344	11	88	that	that	PRON
ajbmeb-344	11	89	are	be	AUX
ajbmeb-344	11	90	interested	interested	ADJ
ajbmeb-344	11	91	in	in	ADP
ajbmeb-344	11	92	the	the	DET
ajbmeb-344	11	93	field	field	NOUN
ajbmeb-344	11	94	of	of	ADP
ajbmeb-344	11	95	auditing	auditing	NOUN
ajbmeb-344	11	96	.	.	PUNCT
ajbmeb-344	12	1	therefore	therefore	ADV
ajbmeb-344	12	2	,	,	PUNCT
ajbmeb-344	12	3	knowledge	knowledge	NOUN
ajbmeb-344	12	4	is	be	AUX
ajbmeb-344	12	5	considered	consider	VERB
ajbmeb-344	12	6	the	the	DET
ajbmeb-344	12	7	most	most	ADV
ajbmeb-344	12	8	prominent	prominent	ADJ
ajbmeb-344	12	9	means	mean	NOUN
ajbmeb-344	12	10	through	through	ADP
ajbmeb-344	12	11	which	which	PRON
ajbmeb-344	12	12	the	the	DET
ajbmeb-344	12	13	auditor	auditor	NOUN
ajbmeb-344	12	14	can	can	AUX
ajbmeb-344	12	15	achieve	achieve	VERB
ajbmeb-344	12	16	quality	quality	NOUN
ajbmeb-344	12	17	in	in	ADP
ajbmeb-344	12	18	auditing	auditing	NOUN
ajbmeb-344	12	19	.	.	PUNCT
ajbmeb-344	13	1	the	the	DET
ajbmeb-344	13	2	research	research	NOUN
ajbmeb-344	13	3	also	also	ADV
ajbmeb-344	13	4	aims	aim	VERB
ajbmeb-344	13	5	to	to	PART
ajbmeb-344	13	6	answer	answer	VERB
ajbmeb-344	13	7	the	the	DET
ajbmeb-344	13	8	mailto:mhmdlyalbwdt@gmail.com	mailto:mhmdlyalbwdt@gmail.com	PROPN
ajbmeb-344	13	9	american	american	PROPN
ajbmeb-344	13	10	journal	journal	PROPN
ajbmeb-344	13	11	of	of	ADP
ajbmeb-344	13	12	business	business	NOUN
ajbmeb-344	13	13	management	management	NOUN
ajbmeb-344	13	14	,	,	PUNCT
ajbmeb-344	13	15	economics	economic	NOUN
ajbmeb-344	13	16	and	and	CCONJ
ajbmeb-344	13	17	banking	banking	NOUN
ajbmeb-344	13	18	volume	volume	NOUN
ajbmeb-344	13	19	8	8	NUM
ajbmeb-344	13	20	,	,	PUNCT
ajbmeb-344	13	21	jan	jan	PROPN
ajbmeb-344	13	22	.	.	PROPN
ajbmeb-344	13	23	,	,	PUNCT
ajbmeb-344	13	24	2023	2023	NUM
ajbmeb-344	13	25	p	p	NOUN
ajbmeb-344	14	1	a	a	DET
ajbmeb-344	14	2	g	g	NOUN
ajbmeb-344	14	3	e	e	NOUN
ajbmeb-344	14	4	|	|	ADV
ajbmeb-344	14	5	54	54	NUM
ajbmeb-344	14	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-344	14	7	following	follow	VERB
ajbmeb-344	14	8	question	question	NOUN
ajbmeb-344	14	9	:	:	PUNCT
ajbmeb-344	14	10	is	be	AUX
ajbmeb-344	14	11	the	the	DET
ajbmeb-344	14	12	perception	perception	NOUN
ajbmeb-344	14	13	of	of	ADP
ajbmeb-344	14	14	the	the	DET
ajbmeb-344	14	15	external	external	ADJ
ajbmeb-344	14	16	auditor	auditor	NOUN
ajbmeb-344	14	17	dependent	dependent	ADJ
ajbmeb-344	14	18	on	on	ADP
ajbmeb-344	14	19	on	on	ADP
ajbmeb-344	14	20	a	a	DET
ajbmeb-344	14	21	set	set	NOUN
ajbmeb-344	14	22	of	of	ADP
ajbmeb-344	14	23	governance	governance	NOUN
ajbmeb-344	14	24	standards	standard	NOUN
ajbmeb-344	14	25	,	,	PUNCT
ajbmeb-344	14	26	processes	process	NOUN
ajbmeb-344	14	27	,	,	PUNCT
ajbmeb-344	14	28	and	and	CCONJ
ajbmeb-344	14	29	procedures	procedure	VERB
ajbmeb-344	14	30	knowledge	knowledge	NOUN
ajbmeb-344	14	31	whose	whose	DET
ajbmeb-344	14	32	impact	impact	NOUN
ajbmeb-344	14	33	is	be	AUX
ajbmeb-344	14	34	reflected	reflect	VERB
ajbmeb-344	14	35	in	in	ADP
ajbmeb-344	14	36	their	their	PRON
ajbmeb-344	14	37	professional	professional	ADJ
ajbmeb-344	14	38	skepticism	skepticism	NOUN
ajbmeb-344	14	39	?	?	PUNCT
ajbmeb-344	15	1	1literature	1literature	NUM
ajbmeb-344	15	2	review	review	NOUN
ajbmeb-344	15	3	and	and	CCONJ
ajbmeb-344	15	4	previous	previous	ADJ
ajbmeb-344	15	5	studies	study	NOUN
ajbmeb-344	15	6	the	the	DET
ajbmeb-344	15	7	study	study	NOUN
ajbmeb-344	15	8	(	(	PUNCT
ajbmeb-344	15	9	oyewo	oyewo	PROPN
ajbmeb-344	15	10	&	&	CCONJ
ajbmeb-344	15	11	babajide	babajide	ADJ
ajbmeb-344	15	12	/	/	SYM
ajbmeb-344	15	13	2019	2019	NUM
ajbmeb-344	15	14	)	)	PUNCT
ajbmeb-344	15	15	included	include	VERB
ajbmeb-344	15	16	the	the	DET
ajbmeb-344	15	17	post	post	ADJ
ajbmeb-344	15	18	-	-	ADJ
ajbmeb-344	15	19	implementation	implementation	ADJ
ajbmeb-344	15	20	challenges	challenge	NOUN
ajbmeb-344	15	21	for	for	ADP
ajbmeb-344	15	22	measuring	measure	VERB
ajbmeb-344	15	23	fair	fair	ADJ
ajbmeb-344	15	24	value	value	NOUN
ajbmeb-344	15	25	international	international	ADJ
ajbmeb-344	15	26	financial	financial	ADJ
ajbmeb-344	15	27	reporting	reporting	NOUN
ajbmeb-344	15	28	standard	standard	NOUN
ajbmeb-344	15	29	no	no	INTJ
ajbmeb-344	15	30	.	.	PUNCT
ajbmeb-344	16	1	(	(	PUNCT
ajbmeb-344	16	2	13	13	NUM
ajbmeb-344	16	3	)	)	PUNCT
ajbmeb-344	16	4	in	in	ADP
ajbmeb-344	16	5	nigeria	nigeria	PROPN
ajbmeb-344	16	6	,	,	PUNCT
ajbmeb-344	16	7	where	where	SCONJ
ajbmeb-344	16	8	the	the	DET
ajbmeb-344	16	9	study	study	NOUN
ajbmeb-344	16	10	concluded	conclude	VERB
ajbmeb-344	16	11	that	that	SCONJ
ajbmeb-344	16	12	the	the	DET
ajbmeb-344	16	13	most	most	ADV
ajbmeb-344	16	14	severe	severe	ADJ
ajbmeb-344	16	15	challenge	challenge	NOUN
ajbmeb-344	16	16	to	to	ADP
ajbmeb-344	16	17	fair	fair	ADJ
ajbmeb-344	16	18	value	value	NOUN
ajbmeb-344	16	19	estimates	estimate	NOUN
ajbmeb-344	16	20	is	be	AUX
ajbmeb-344	16	21	the	the	DET
ajbmeb-344	16	22	scarcity	scarcity	NOUN
ajbmeb-344	16	23	of	of	ADP
ajbmeb-344	16	24	information	information	NOUN
ajbmeb-344	16	25	to	to	PART
ajbmeb-344	16	26	evaluate	evaluate	VERB
ajbmeb-344	16	27	the	the	DET
ajbmeb-344	16	28	elements	element	NOUN
ajbmeb-344	16	29	and	and	CCONJ
ajbmeb-344	16	30	the	the	DET
ajbmeb-344	16	31	magnitude	magnitude	NOUN
ajbmeb-344	16	32	of	of	ADP
ajbmeb-344	16	33	these	these	DET
ajbmeb-344	16	34	challenges	challenge	NOUN
ajbmeb-344	16	35	appears	appear	VERB
ajbmeb-344	16	36	to	to	PART
ajbmeb-344	16	37	be	be	AUX
ajbmeb-344	16	38	a.	a.	NOUN
ajbmeb-344	16	39	although	although	SCONJ
ajbmeb-344	16	40	the	the	DET
ajbmeb-344	16	41	characteristics	characteristic	NOUN
ajbmeb-344	16	42	of	of	ADP
ajbmeb-344	16	43	the	the	DET
ajbmeb-344	16	44	auditing	auditing	NOUN
ajbmeb-344	16	45	firm	firm	NOUN
ajbmeb-344	16	46	are	be	AUX
ajbmeb-344	16	47	similar	similar	ADJ
ajbmeb-344	16	48	affecting	affect	VERB
ajbmeb-344	16	49	the	the	DET
ajbmeb-344	16	50	perception	perception	NOUN
ajbmeb-344	16	51	of	of	ADP
ajbmeb-344	16	52	the	the	DET
ajbmeb-344	16	53	challenges	challenge	NOUN
ajbmeb-344	16	54	,	,	PUNCT
ajbmeb-344	16	55	there	there	PRON
ajbmeb-344	16	56	is	be	VERB
ajbmeb-344	16	57	the	the	DET
ajbmeb-344	16	58	first	first	ADJ
ajbmeb-344	16	59	agreement	agreement	NOUN
ajbmeb-344	16	60	that	that	PRON
ajbmeb-344	16	61	the	the	DET
ajbmeb-344	16	62	manipulation	manipulation	NOUN
ajbmeb-344	16	63	of	of	ADP
ajbmeb-344	16	64	the	the	DET
ajbmeb-344	16	65	values	value	NOUN
ajbmeb-344	16	66	of	of	ADP
ajbmeb-344	16	67	assets	asset	NOUN
ajbmeb-344	16	68	and	and	CCONJ
ajbmeb-344	16	69	liabilities	liability	NOUN
ajbmeb-344	16	70	without	without	ADP
ajbmeb-344	16	71	a	a	DET
ajbmeb-344	16	72	market	market	NOUN
ajbmeb-344	16	73	price	price	NOUN
ajbmeb-344	16	74	during	during	ADP
ajbmeb-344	16	75	estimation	estimation	NOUN
ajbmeb-344	16	76	,	,	PUNCT
ajbmeb-344	16	77	and	and	CCONJ
ajbmeb-344	16	78	taking	take	VERB
ajbmeb-344	16	79	advantage	advantage	NOUN
ajbmeb-344	16	80	of	of	ADP
ajbmeb-344	16	81	the	the	DET
ajbmeb-344	16	82	lack	lack	NOUN
ajbmeb-344	16	83	of	of	ADP
ajbmeb-344	16	84	market	market	NOUN
ajbmeb-344	16	85	information	information	NOUN
ajbmeb-344	16	86	on	on	ADP
ajbmeb-344	16	87	assets	asset	NOUN
ajbmeb-344	16	88	/	/	SYM
ajbmeb-344	16	89	liabilities	liability	NOUN
ajbmeb-344	16	90	by	by	ADP
ajbmeb-344	16	91	managers	manager	NOUN
ajbmeb-344	16	92	the	the	DET
ajbmeb-344	16	93	manipulation	manipulation	NOUN
ajbmeb-344	16	94	of	of	ADP
ajbmeb-344	16	95	financial	financial	ADJ
ajbmeb-344	16	96	statements	statement	NOUN
ajbmeb-344	16	97	,	,	PUNCT
ajbmeb-344	16	98	and	and	CCONJ
ajbmeb-344	16	99	the	the	DET
ajbmeb-344	16	100	low	low	ADJ
ajbmeb-344	16	101	level	level	NOUN
ajbmeb-344	16	102	of	of	ADP
ajbmeb-344	16	103	training	training	NOUN
ajbmeb-344	16	104	and	and	CCONJ
ajbmeb-344	16	105	scientific	scientific	ADJ
ajbmeb-344	16	106	qualification	qualification	NOUN
ajbmeb-344	16	107	of	of	ADP
ajbmeb-344	16	108	auditors	auditor	NOUN
ajbmeb-344	16	109	are	be	AUX
ajbmeb-344	16	110	the	the	DET
ajbmeb-344	16	111	most	most	ADV
ajbmeb-344	16	112	prominent	prominent	ADJ
ajbmeb-344	16	113	challenges	challenge	NOUN
ajbmeb-344	16	114	facing	face	VERB
ajbmeb-344	16	115	auditing	audit	VERB
ajbmeb-344	16	116	fair	fair	ADJ
ajbmeb-344	16	117	value	value	NOUN
ajbmeb-344	16	118	estimates	estimate	NOUN
ajbmeb-344	16	119	,	,	PUNCT
ajbmeb-344	16	120	while	while	SCONJ
ajbmeb-344	16	121	2017	2017	NUM
ajbmeb-344	16	122	included	include	VERB
ajbmeb-344	16	123	examining	examine	VERB
ajbmeb-344	16	124	whether	whether	SCONJ
ajbmeb-344	16	125	auditors	auditor	NOUN
ajbmeb-344	16	126	differ	differ	VERB
ajbmeb-344	16	127	in	in	ADP
ajbmeb-344	16	128	opinion	opinion	NOUN
ajbmeb-344	16	129	(	(	PUNCT
ajbmeb-344	16	130	al	al	PROPN
ajbmeb-344	16	131	,	,	PUNCT
ajbmeb-344	16	132	glover	glover	PROPN
ajbmeb-344	16	133	,	,	PUNCT
ajbmeb-344	16	134	et	et	PROPN
ajbmeb-344	16	135	al	al	PROPN
ajbmeb-344	16	136	.	.	PROPN
ajbmeb-344	16	137	,	,	PUNCT
ajbmeb-344	16	138	2017	2017	NUM
ajbmeb-344	16	139	)	)	PUNCT
ajbmeb-344	16	140	on	on	ADP
ajbmeb-344	16	141	the	the	DET
ajbmeb-344	16	142	adequacy	adequacy	NOUN
ajbmeb-344	16	143	of	of	ADP
ajbmeb-344	16	144	audit	audit	NOUN
ajbmeb-344	16	145	evidence	evidence	NOUN
ajbmeb-344	16	146	when	when	SCONJ
ajbmeb-344	16	147	auditing	audit	VERB
ajbmeb-344	16	148	fair	fair	ADJ
ajbmeb-344	16	149	value	value	NOUN
ajbmeb-344	16	150	estimates	estimate	NOUN
ajbmeb-344	16	151	.	.	PUNCT
ajbmeb-344	17	1	complex	complex	ADJ
ajbmeb-344	17	2	,	,	PUNCT
ajbmeb-344	17	3	and	and	CCONJ
ajbmeb-344	17	4	to	to	PART
ajbmeb-344	17	5	identify	identify	VERB
ajbmeb-344	17	6	the	the	DET
ajbmeb-344	17	7	relationship	relationship	NOUN
ajbmeb-344	17	8	of	of	ADP
ajbmeb-344	17	9	this	this	DET
ajbmeb-344	17	10	problem	problem	NOUN
ajbmeb-344	17	11	with	with	ADP
ajbmeb-344	17	12	the	the	DET
ajbmeb-344	17	13	expectations	expectation	NOUN
ajbmeb-344	17	14	gap	gap	NOUN
ajbmeb-344	17	15	using	use	VERB
ajbmeb-344	17	16	the	the	DET
ajbmeb-344	17	17	analytical	analytical	ADJ
ajbmeb-344	17	18	descriptive	descriptive	ADJ
ajbmeb-344	17	19	approach	approach	NOUN
ajbmeb-344	17	20	the	the	DET
ajbmeb-344	17	21	study	study	NOUN
ajbmeb-344	17	22	recommended	recommend	VERB
ajbmeb-344	17	23	the	the	DET
ajbmeb-344	17	24	need	need	NOUN
ajbmeb-344	17	25	for	for	SCONJ
ajbmeb-344	17	26	auditors	auditor	NOUN
ajbmeb-344	17	27	to	to	PART
ajbmeb-344	17	28	understand	understand	VERB
ajbmeb-344	17	29	all	all	DET
ajbmeb-344	17	30	the	the	DET
ajbmeb-344	17	31	models	model	NOUN
ajbmeb-344	17	32	used	use	VERB
ajbmeb-344	17	33	in	in	ADP
ajbmeb-344	17	34	measuring	measure	VERB
ajbmeb-344	17	35	fair	fair	ADJ
ajbmeb-344	17	36	value	value	NOUN
ajbmeb-344	17	37	,	,	PUNCT
ajbmeb-344	17	38	especially	especially	ADV
ajbmeb-344	17	39	their	their	PRON
ajbmeb-344	17	40	shortcomings	shortcoming	NOUN
ajbmeb-344	17	41	,	,	PUNCT
ajbmeb-344	17	42	by	by	ADP
ajbmeb-344	17	43	reviewing	review	VERB
ajbmeb-344	17	44	the	the	DET
ajbmeb-344	17	45	research	research	NOUN
ajbmeb-344	17	46	of	of	ADP
ajbmeb-344	17	47	academics	academic	NOUN
ajbmeb-344	17	48	,	,	PUNCT
ajbmeb-344	17	49	valuation	valuation	NOUN
ajbmeb-344	17	50	experts	expert	NOUN
ajbmeb-344	17	51	,	,	PUNCT
ajbmeb-344	17	52	and	and	CCONJ
ajbmeb-344	17	53	agencies	agency	NOUN
ajbmeb-344	17	54	concerned	concern	VERB
ajbmeb-344	17	55	with	with	ADP
ajbmeb-344	17	56	fair	fair	ADJ
ajbmeb-344	17	57	value	value	NOUN
ajbmeb-344	17	58	evaluations	evaluation	NOUN
ajbmeb-344	17	59	and	and	CCONJ
ajbmeb-344	17	60	management	management	NOUN
ajbmeb-344	17	61	.	.	PUNCT
ajbmeb-344	18	1	2knowledge	2knowledge	VERB
ajbmeb-344	18	2	-	-	PUNCT
ajbmeb-344	18	3	based	base	VERB
ajbmeb-344	18	4	audit	audit	NOUN
ajbmeb-344	18	5	profession	profession	NOUN
ajbmeb-344	18	6	:	:	PUNCT
ajbmeb-344	18	7	there	there	PRON
ajbmeb-344	18	8	are	be	VERB
ajbmeb-344	18	9	extensive	extensive	ADJ
ajbmeb-344	18	10	studies	study	NOUN
ajbmeb-344	18	11	that	that	PRON
ajbmeb-344	18	12	have	have	AUX
ajbmeb-344	18	13	extensively	extensively	ADV
ajbmeb-344	18	14	reviewed	review	VERB
ajbmeb-344	18	15	the	the	DET
ajbmeb-344	18	16	behavioral	behavioral	ADJ
ajbmeb-344	18	17	and	and	CCONJ
ajbmeb-344	18	18	personality	personality	NOUN
ajbmeb-344	18	19	characteristics	characteristic	NOUN
ajbmeb-344	18	20	of	of	ADP
ajbmeb-344	18	21	auditors	auditor	NOUN
ajbmeb-344	18	22	and	and	CCONJ
ajbmeb-344	18	23	experts	expert	NOUN
ajbmeb-344	18	24	(	(	PUNCT
ajbmeb-344	18	25	wright	wright	PROPN
ajbmeb-344	18	26	,	,	PUNCT
ajbmeb-344	18	27	mcknight	mcknight	PROPN
ajbmeb-344	18	28	,	,	PUNCT
ajbmeb-344	18	29	2011	2011	NUM
ajbmeb-344	18	30	:	:	PUNCT
ajbmeb-344	18	31	191	191	NUM
ajbmeb-344	18	32	)	)	PUNCT
ajbmeb-344	18	33	,	,	PUNCT
ajbmeb-344	18	34	where	where	SCONJ
ajbmeb-344	18	35	identification	identification	NOUN
ajbmeb-344	18	36	is	be	AUX
ajbmeb-344	18	37	critical	critical	ADJ
ajbmeb-344	18	38	for	for	ADP
ajbmeb-344	18	39	audit	audit	NOUN
ajbmeb-344	18	40	firms	firm	NOUN
ajbmeb-344	18	41	in	in	ADP
ajbmeb-344	18	42	developing	develop	VERB
ajbmeb-344	18	43	training	training	NOUN
ajbmeb-344	18	44	programs	program	NOUN
ajbmeb-344	18	45	and	and	CCONJ
ajbmeb-344	18	46	systems	system	NOUN
ajbmeb-344	18	47	for	for	ADP
ajbmeb-344	18	48	experts	expert	NOUN
ajbmeb-344	18	49	,	,	PUNCT
ajbmeb-344	18	50	and	and	CCONJ
ajbmeb-344	18	51	in	in	ADP
ajbmeb-344	18	52	defining	define	VERB
ajbmeb-344	18	53	employment	employment	NOUN
ajbmeb-344	18	54	guidelines	guideline	NOUN
ajbmeb-344	18	55	where	where	SCONJ
ajbmeb-344	18	56	it	it	PRON
ajbmeb-344	18	57	is	be	AUX
ajbmeb-344	18	58	important	important	ADJ
ajbmeb-344	18	59	for	for	SCONJ
ajbmeb-344	18	60	auditors	auditor	NOUN
ajbmeb-344	18	61	to	to	PART
ajbmeb-344	18	62	have	have	VERB
ajbmeb-344	18	63	a	a	DET
ajbmeb-344	18	64	comprehensive	comprehensive	ADJ
ajbmeb-344	18	65	understanding	understanding	NOUN
ajbmeb-344	18	66	of	of	ADP
ajbmeb-344	18	67	other	other	ADJ
ajbmeb-344	18	68	accounts	account	NOUN
ajbmeb-344	18	69	(	(	PUNCT
ajbmeb-344	18	70	adbol	adbol	NOUN
ajbmeb-344	18	71	,	,	PUNCT
ajbmeb-344	18	72	&	&	CCONJ
ajbmeb-344	18	73	shanteau	shanteau	PROPN
ajbmeb-344	18	74	,	,	PUNCT
ajbmeb-344	18	75	1992	1992	NUM
ajbmeb-344	18	76	:	:	PUNCT
ajbmeb-344	18	77	58	58	NUM
ajbmeb-344	18	78	)	)	PUNCT
ajbmeb-344	18	79	,	,	PUNCT
ajbmeb-344	18	80	therefore	therefore	ADV
ajbmeb-344	18	81	describing	describe	VERB
ajbmeb-344	18	82	knowledge	knowledge	NOUN
ajbmeb-344	18	83	as	as	ADP
ajbmeb-344	18	84	the	the	DET
ajbmeb-344	18	85	most	most	ADV
ajbmeb-344	18	86	important	important	ADJ
ajbmeb-344	18	87	among	among	ADP
ajbmeb-344	18	88	the	the	DET
ajbmeb-344	18	89	personal	personal	ADJ
ajbmeb-344	18	90	traits	trait	NOUN
ajbmeb-344	18	91	.	.	PUNCT
ajbmeb-344	19	1	it	it	PRON
ajbmeb-344	19	2	is	be	AUX
ajbmeb-344	19	3	to	to	PART
ajbmeb-344	19	4	relate	relate	VERB
ajbmeb-344	19	5	that	that	DET
ajbmeb-344	19	6	knowledge	knowledge	NOUN
ajbmeb-344	19	7	to	to	ADP
ajbmeb-344	19	8	the	the	DET
ajbmeb-344	19	9	work	work	NOUN
ajbmeb-344	19	10	of	of	ADP
ajbmeb-344	19	11	the	the	DET
ajbmeb-344	19	12	customer	customer	NOUN
ajbmeb-344	19	13	's	's	PART
ajbmeb-344	19	14	employees	employee	NOUN
ajbmeb-344	19	15	so	so	SCONJ
ajbmeb-344	19	16	that	that	SCONJ
ajbmeb-344	19	17	the	the	DET
ajbmeb-344	19	18	main	main	ADJ
ajbmeb-344	19	19	challenge	challenge	NOUN
ajbmeb-344	19	20	regarding	regard	VERB
ajbmeb-344	19	21	auditing	auditing	NOUN
ajbmeb-344	19	22	is	be	AUX
ajbmeb-344	19	23	to	to	PART
ajbmeb-344	19	24	write	write	VERB
ajbmeb-344	19	25	off	off	ADP
ajbmeb-344	19	26	the	the	DET
ajbmeb-344	19	27	customer	customer	NOUN
ajbmeb-344	19	28	's	's	PART
ajbmeb-344	19	29	activity	activity	NOUN
ajbmeb-344	19	30	and	and	CCONJ
ajbmeb-344	19	31	its	its	PRON
ajbmeb-344	19	32	competitive	competitive	ADJ
ajbmeb-344	19	33	advantage	advantage	NOUN
ajbmeb-344	19	34	(	(	PUNCT
ajbmeb-344	19	35	schult	schult	NOUN
ajbmeb-344	19	36	&	&	CCONJ
ajbmeb-344	19	37	donnell'o	donnell'o	PROPN
ajbmeb-344	19	38	:	:	PUNCT
ajbmeb-344	19	39	2005	2005	NUM
ajbmeb-344	19	40	:	:	PUNCT
ajbmeb-344	19	41	921	921	NUM
ajbmeb-344	19	42	)	)	PUNCT
ajbmeb-344	19	43	in	in	ADP
ajbmeb-344	19	44	the	the	DET
ajbmeb-344	19	45	sense	sense	NOUN
ajbmeb-344	19	46	of	of	ADP
ajbmeb-344	19	47	knowing	know	VERB
ajbmeb-344	19	48	the	the	DET
ajbmeb-344	19	49	customer	customer	NOUN
ajbmeb-344	19	50	's	's	PART
ajbmeb-344	19	51	business	business	NOUN
ajbmeb-344	19	52	and	and	CCONJ
ajbmeb-344	19	53	commercial	commercial	ADJ
ajbmeb-344	19	54	risks	risk	NOUN
ajbmeb-344	19	55	and	and	CCONJ
ajbmeb-344	19	56	the	the	DET
ajbmeb-344	19	57	information	information	NOUN
ajbmeb-344	19	58	contained	contain	VERB
ajbmeb-344	19	59	in	in	ADP
ajbmeb-344	19	60	the	the	DET
ajbmeb-344	19	61	customer	customer	NOUN
ajbmeb-344	19	62	's	's	PART
ajbmeb-344	19	63	financial	financial	ADJ
ajbmeb-344	19	64	statements	statement	NOUN
ajbmeb-344	19	65	.	.	PUNCT
ajbmeb-344	20	1	therefore	therefore	ADV
ajbmeb-344	20	2	,	,	PUNCT
ajbmeb-344	20	3	the	the	DET
ajbmeb-344	20	4	audit	audit	NOUN
ajbmeb-344	20	5	evolves	evolve	VERB
ajbmeb-344	20	6	to	to	ADP
ajbmeb-344	20	7	the	the	DET
ajbmeb-344	20	8	vision	vision	NOUN
ajbmeb-344	20	9	of	of	ADP
ajbmeb-344	20	10	the	the	DET
ajbmeb-344	20	11	strategic	strategic	ADJ
ajbmeb-344	20	12	systems	system	NOUN
ajbmeb-344	20	13	of	of	ADP
ajbmeb-344	20	14	the	the	DET
ajbmeb-344	20	15	units	unit	NOUN
ajbmeb-344	20	16	,	,	PUNCT
ajbmeb-344	20	17	with	with	ADP
ajbmeb-344	20	18	a	a	DET
ajbmeb-344	20	19	broad	broad	ADJ
ajbmeb-344	20	20	understanding	understanding	NOUN
ajbmeb-344	20	21	of	of	ADP
ajbmeb-344	20	22	the	the	DET
ajbmeb-344	20	23	economic	economic	ADJ
ajbmeb-344	20	24	risks	risk	NOUN
ajbmeb-344	20	25	and	and	CCONJ
ajbmeb-344	20	26	response	response	NOUN
ajbmeb-344	20	27	to	to	ADP
ajbmeb-344	20	28	those	those	DET
ajbmeb-344	20	29	strategies	strategy	NOUN
ajbmeb-344	20	30	and	and	CCONJ
ajbmeb-344	20	31	threats	threat	NOUN
ajbmeb-344	20	32	.	.	PUNCT
ajbmeb-344	21	1	(	(	PUNCT
ajbmeb-344	21	2	bell	bell	NOUN
ajbmeb-344	21	3	:	:	PUNCT
ajbmeb-344	21	4	1997:6	1997:6	NUM
ajbmeb-344	21	5	)	)	PUNCT
ajbmeb-344	21	6	(	(	PUNCT
ajbmeb-344	21	7	emily	emily	PROPN
ajbmeb-344	21	8	&	&	CCONJ
ajbmeb-344	21	9	other	other	ADJ
ajbmeb-344	21	10	,	,	PUNCT
ajbmeb-344	21	11	2018:172	2018:172	PRON
ajbmeb-344	21	12	)	)	PUNCT
ajbmeb-344	21	13	,	,	PUNCT
ajbmeb-344	21	14	whoa	whoa	INTJ
ajbmeb-344	21	15	,	,	PUNCT
ajbmeb-344	21	16	and	and	CCONJ
ajbmeb-344	21	17	there	there	PRON
ajbmeb-344	21	18	are	be	VERB
ajbmeb-344	21	19	three	three	NUM
ajbmeb-344	21	20	types	type	NOUN
ajbmeb-344	21	21	.	.	PUNCT
ajbmeb-344	22	1	from	from	ADP
ajbmeb-344	22	2	the	the	DET
ajbmeb-344	22	3	knowledge	knowledge	NOUN
ajbmeb-344	22	4	that	that	PRON
ajbmeb-344	22	5	must	must	AUX
ajbmeb-344	22	6	be	be	AUX
ajbmeb-344	22	7	available	available	ADJ
ajbmeb-344	22	8	with	with	ADP
ajbmeb-344	22	9	the	the	DET
ajbmeb-344	22	10	hammer	hammer	NOUN
ajbmeb-344	22	11	:	:	PUNCT
ajbmeb-344	22	12	i.the	i.the	DET
ajbmeb-344	22	13	auditor	auditor	NOUN
ajbmeb-344	22	14	’s	’s	PART
ajbmeb-344	22	15	field	field	NOUN
ajbmeb-344	22	16	of	of	ADP
ajbmeb-344	22	17	knowledge	knowledge	NOUN
ajbmeb-344	22	18	should	should	AUX
ajbmeb-344	22	19	include	include	VERB
ajbmeb-344	22	20	knowledge	knowledge	NOUN
ajbmeb-344	22	21	of	of	ADP
ajbmeb-344	22	22	international	international	ADJ
ajbmeb-344	22	23	accounting	accounting	NOUN
ajbmeb-344	22	24	and	and	CCONJ
ajbmeb-344	22	25	auditing	auditing	NOUN
ajbmeb-344	22	26	standards	standard	NOUN
ajbmeb-344	22	27	.	.	PUNCT
ajbmeb-344	23	1	ii.knowledge	ii.knowledge	NOUN
ajbmeb-344	23	2	of	of	ADP
ajbmeb-344	23	3	sub	sub	NOUN
ajbmeb-344	23	4	-	-	NOUN
ajbmeb-344	23	5	disciplines	discipline	NOUN
ajbmeb-344	23	6	related	relate	VERB
ajbmeb-344	23	7	to	to	ADP
ajbmeb-344	23	8	specialized	specialized	ADJ
ajbmeb-344	23	9	industries	industry	NOUN
ajbmeb-344	23	10	,	,	PUNCT
ajbmeb-344	23	11	and	and	CCONJ
ajbmeb-344	23	12	auditors	auditor	NOUN
ajbmeb-344	23	13	acquire	acquire	VERB
ajbmeb-344	23	14	that	that	DET
ajbmeb-344	23	15	knowledge	knowledge	NOUN
ajbmeb-344	23	16	through	through	ADP
ajbmeb-344	23	17	work	work	NOUN
ajbmeb-344	23	18	or	or	CCONJ
ajbmeb-344	23	19	training	training	NOUN
ajbmeb-344	23	20	in	in	ADP
ajbmeb-344	23	21	specific	specific	ADJ
ajbmeb-344	23	22	specializations	specialization	NOUN
ajbmeb-344	23	23	for	for	ADP
ajbmeb-344	23	24	certain	certain	ADJ
ajbmeb-344	23	25	industries	industry	NOUN
ajbmeb-344	23	26	,	,	PUNCT
ajbmeb-344	23	27	and	and	CCONJ
ajbmeb-344	23	28	it	it	PRON
ajbmeb-344	23	29	is	be	AUX
ajbmeb-344	23	30	unlikely	unlikely	ADJ
ajbmeb-344	23	31	that	that	SCONJ
ajbmeb-344	23	32	this	this	DET
ajbmeb-344	23	33	knowledge	knowledge	NOUN
ajbmeb-344	23	34	will	will	AUX
ajbmeb-344	23	35	be	be	AUX
ajbmeb-344	23	36	acquired	acquire	VERB
ajbmeb-344	23	37	by	by	ADP
ajbmeb-344	23	38	all	all	DET
ajbmeb-344	23	39	auditors	auditor	NOUN
ajbmeb-344	23	40	who	who	PRON
ajbmeb-344	23	41	have	have	VERB
ajbmeb-344	23	42	an	an	DET
ajbmeb-344	23	43	m	m	NOUN
ajbmeb-344	23	44	level	level	NOUN
ajbmeb-344	23	45	.	.	PUNCT
ajbmeb-344	24	1	iii.general	iii.general	ADJ
ajbmeb-344	24	2	knowledge	knowledge	NOUN
ajbmeb-344	24	3	of	of	ADP
ajbmeb-344	24	4	the	the	DET
ajbmeb-344	24	5	business	business	NOUN
ajbmeb-344	24	6	sector	sector	NOUN
ajbmeb-344	24	7	.	.	PUNCT
ajbmeb-344	25	1	this	this	DET
ajbmeb-344	25	2	type	type	NOUN
ajbmeb-344	25	3	of	of	ADP
ajbmeb-344	25	4	knowledge	knowledge	NOUN
ajbmeb-344	25	5	is	be	AUX
ajbmeb-344	25	6	likely	likely	ADJ
ajbmeb-344	25	7	to	to	PART
ajbmeb-344	25	8	determine	determine	VERB
ajbmeb-344	25	9	the	the	DET
ajbmeb-344	25	10	qualifications	qualification	NOUN
ajbmeb-344	25	11	of	of	ADP
ajbmeb-344	25	12	the	the	DET
ajbmeb-344	25	13	auditor	auditor	NOUN
ajbmeb-344	25	14	,	,	PUNCT
ajbmeb-344	25	15	such	such	ADJ
ajbmeb-344	25	16	as	as	ADP
ajbmeb-344	25	17	understanding	understand	VERB
ajbmeb-344	25	18	the	the	DET
ajbmeb-344	25	19	orientations	orientation	NOUN
ajbmeb-344	25	20	and	and	CCONJ
ajbmeb-344	25	21	motives	motive	NOUN
ajbmeb-344	25	22	of	of	ADP
ajbmeb-344	25	23	management	management	NOUN
ajbmeb-344	25	24	in	in	ADP
ajbmeb-344	25	25	areas	area	NOUN
ajbmeb-344	25	26	of	of	ADP
ajbmeb-344	25	27	consistency	consistency	NOUN
ajbmeb-344	25	28	in	in	ADP
ajbmeb-344	25	29	performing	perform	VERB
ajbmeb-344	25	30	certain	certain	ADJ
ajbmeb-344	25	31	audit	audit	NOUN
ajbmeb-344	25	32	tasks	task	NOUN
ajbmeb-344	25	33	.	.	PUNCT
ajbmeb-344	26	1	american	american	ADJ
ajbmeb-344	26	2	journal	journal	PROPN
ajbmeb-344	26	3	of	of	ADP
ajbmeb-344	26	4	business	business	NOUN
ajbmeb-344	26	5	management	management	NOUN
ajbmeb-344	26	6	,	,	PUNCT
ajbmeb-344	26	7	economics	economic	NOUN
ajbmeb-344	26	8	and	and	CCONJ
ajbmeb-344	26	9	banking	banking	NOUN
ajbmeb-344	26	10	volume	volume	NOUN
ajbmeb-344	26	11	8	8	NUM
ajbmeb-344	26	12	,	,	PUNCT
ajbmeb-344	26	13	jan	jan	PROPN
ajbmeb-344	26	14	.	.	PROPN
ajbmeb-344	26	15	,	,	PUNCT
ajbmeb-344	26	16	2023	2023	NUM
ajbmeb-344	26	17	p	p	NOUN
ajbmeb-344	26	18	a	a	DET
ajbmeb-344	26	19	g	g	NOUN
ajbmeb-344	26	20	e	e	NOUN
ajbmeb-344	26	21	|	|	ADV
ajbmeb-344	26	22	55	55	NUM
ajbmeb-344	26	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-344	26	24	3knowledge	3knowledge	NUM
ajbmeb-344	26	25	and	and	CCONJ
ajbmeb-344	26	26	its	its	PRON
ajbmeb-344	26	27	role	role	NOUN
ajbmeb-344	26	28	in	in	ADP
ajbmeb-344	26	29	increasing	increase	VERB
ajbmeb-344	26	30	the	the	DET
ajbmeb-344	26	31	awareness	awareness	NOUN
ajbmeb-344	26	32	of	of	ADP
ajbmeb-344	26	33	the	the	DET
ajbmeb-344	26	34	external	external	ADJ
ajbmeb-344	26	35	auditor	auditor	NOUN
ajbmeb-344	26	36	:	:	PUNCT
ajbmeb-344	26	37	knowledge	knowledge	NOUN
ajbmeb-344	26	38	in	in	ADP
ajbmeb-344	26	39	a	a	DET
ajbmeb-344	26	40	specific	specific	ADJ
ajbmeb-344	26	41	field	field	NOUN
ajbmeb-344	26	42	and	and	CCONJ
ajbmeb-344	26	43	understanding	understanding	NOUN
ajbmeb-344	26	44	of	of	ADP
ajbmeb-344	26	45	specific	specific	ADJ
ajbmeb-344	26	46	problems	problem	NOUN
ajbmeb-344	26	47	leads	lead	VERB
ajbmeb-344	26	48	to	to	ADP
ajbmeb-344	26	49	enhancing	enhance	VERB
ajbmeb-344	26	50	the	the	DET
ajbmeb-344	26	51	experience	experience	NOUN
ajbmeb-344	26	52	and	and	CCONJ
ajbmeb-344	26	53	skill	skill	NOUN
ajbmeb-344	26	54	that	that	PRON
ajbmeb-344	26	55	the	the	DET
ajbmeb-344	26	56	individual	individual	NOUN
ajbmeb-344	26	57	acquires	acquire	VERB
ajbmeb-344	26	58	from	from	ADP
ajbmeb-344	26	59	practice	practice	NOUN
ajbmeb-344	26	60	in	in	ADP
ajbmeb-344	26	61	practical	practical	ADJ
ajbmeb-344	26	62	life	life	NOUN
ajbmeb-344	26	63	and	and	CCONJ
ajbmeb-344	26	64	through	through	ADP
ajbmeb-344	26	65	studies	study	NOUN
ajbmeb-344	26	66	and	and	CCONJ
ajbmeb-344	26	67	educational	educational	ADJ
ajbmeb-344	26	68	courses	course	NOUN
ajbmeb-344	26	69	.	.	PUNCT
ajbmeb-344	27	1	it	it	PRON
ajbmeb-344	27	2	is	be	AUX
ajbmeb-344	27	3	related	relate	VERB
ajbmeb-344	27	4	to	to	ADP
ajbmeb-344	27	5	the	the	DET
ajbmeb-344	27	6	issuance	issuance	NOUN
ajbmeb-344	27	7	of	of	ADP
ajbmeb-344	27	8	professional	professional	ADJ
ajbmeb-344	27	9	judgments	judgment	NOUN
ajbmeb-344	27	10	(	(	PUNCT
ajbmeb-344	27	11	herliansyah	herliansyah	NOUN
ajbmeb-344	27	12	&	&	CCONJ
ajbmeb-344	27	13	ilyas	ilyas	PROPN
ajbmeb-344	27	14	2006:25	2006:25	NUM
ajbmeb-344	27	15	)	)	PUNCT
ajbmeb-344	27	16	,	,	PUNCT
ajbmeb-344	27	17	and	and	CCONJ
ajbmeb-344	27	18	experience	experience	NOUN
ajbmeb-344	27	19	on	on	ADP
ajbmeb-344	27	20	the	the	DET
ajbmeb-344	27	21	basis	basis	NOUN
ajbmeb-344	27	22	of	of	ADP
ajbmeb-344	27	23	activity	activity	NOUN
ajbmeb-344	27	24	affects	affect	VERB
ajbmeb-344	27	25	the	the	DET
ajbmeb-344	27	26	increase	increase	NOUN
ajbmeb-344	27	27	in	in	ADP
ajbmeb-344	27	28	the	the	DET
ajbmeb-344	27	29	auditor	auditor	NOUN
ajbmeb-344	27	30	’s	’s	PART
ajbmeb-344	27	31	awareness	awareness	NOUN
ajbmeb-344	27	32	,	,	PUNCT
ajbmeb-344	27	33	which	which	PRON
ajbmeb-344	27	34	he	he	PRON
ajbmeb-344	27	35	acquires	acquire	VERB
ajbmeb-344	27	36	through	through	ADP
ajbmeb-344	27	37	dealing	deal	VERB
ajbmeb-344	27	38	with	with	ADP
ajbmeb-344	27	39	customers	customer	NOUN
ajbmeb-344	27	40	,	,	PUNCT
ajbmeb-344	27	41	which	which	PRON
ajbmeb-344	27	42	increases	increase	VERB
ajbmeb-344	27	43	exponentially	exponentially	ADV
ajbmeb-344	27	44	with	with	ADP
ajbmeb-344	27	45	the	the	DET
ajbmeb-344	27	46	increase	increase	NOUN
ajbmeb-344	27	47	in	in	ADP
ajbmeb-344	27	48	the	the	DET
ajbmeb-344	27	49	demand	demand	NOUN
ajbmeb-344	27	50	for	for	ADP
ajbmeb-344	27	51	audit	audit	NOUN
ajbmeb-344	27	52	and	and	CCONJ
ajbmeb-344	27	53	assurance	assurance	NOUN
ajbmeb-344	27	54	services	service	NOUN
ajbmeb-344	27	55	by	by	ADP
ajbmeb-344	27	56	the	the	DET
ajbmeb-344	27	57	customer	customer	NOUN
ajbmeb-344	27	58	(	(	PUNCT
ajbmeb-344	27	59	moronoy	moronoy	PROPN
ajbmeb-344	27	60	&	&	CCONJ
ajbmeb-344	27	61	carey	carey	PROPN
ajbmeb-344	27	62	:	:	PUNCT
ajbmeb-344	27	63	2007:2	2007:2	NUM
ajbmeb-344	27	64	)	)	PUNCT
ajbmeb-344	27	65	.	.	PUNCT
ajbmeb-344	28	1	knowledge	knowledge	NOUN
ajbmeb-344	28	2	is	be	AUX
ajbmeb-344	28	3	an	an	DET
ajbmeb-344	28	4	important	important	ADJ
ajbmeb-344	28	5	factor	factor	NOUN
ajbmeb-344	28	6	for	for	ADP
ajbmeb-344	28	7	the	the	DET
ajbmeb-344	28	8	auditor	auditor	NOUN
ajbmeb-344	28	9	’s	’s	PART
ajbmeb-344	28	10	competence	competence	NOUN
ajbmeb-344	28	11	and	and	CCONJ
ajbmeb-344	28	12	goes	go	VERB
ajbmeb-344	28	13	hand	hand	NOUN
ajbmeb-344	28	14	in	in	ADP
ajbmeb-344	28	15	hand	hand	NOUN
ajbmeb-344	28	16	with	with	ADP
ajbmeb-344	28	17	academic	academic	ADJ
ajbmeb-344	28	18	qualification	qualification	NOUN
ajbmeb-344	28	19	.	.	PUNCT
ajbmeb-344	29	1	the	the	DET
ajbmeb-344	29	2	competence	competence	NOUN
ajbmeb-344	29	3	of	of	ADP
ajbmeb-344	29	4	the	the	DET
ajbmeb-344	29	5	external	external	ADJ
ajbmeb-344	29	6	auditor	auditor	NOUN
ajbmeb-344	29	7	derives	derive	VERB
ajbmeb-344	29	8	from	from	ADP
ajbmeb-344	29	9	education	education	NOUN
ajbmeb-344	29	10	and	and	CCONJ
ajbmeb-344	29	11	experience	experience	NOUN
ajbmeb-344	29	12	.	.	PUNCT
ajbmeb-344	30	1	actual	actual	ADJ
ajbmeb-344	30	2	knowledge	knowledge	NOUN
ajbmeb-344	30	3	is	be	AUX
ajbmeb-344	30	4	also	also	ADV
ajbmeb-344	30	5	acquired	acquire	VERB
ajbmeb-344	30	6	through	through	ADP
ajbmeb-344	30	7	practical	practical	ADJ
ajbmeb-344	30	8	auditing	auditing	NOUN
ajbmeb-344	30	9	because	because	SCONJ
ajbmeb-344	30	10	the	the	DET
ajbmeb-344	30	11	increase	increase	NOUN
ajbmeb-344	30	12	in	in	ADP
ajbmeb-344	30	13	familiarity	familiarity	NOUN
ajbmeb-344	30	14	with	with	ADP
ajbmeb-344	30	15	the	the	DET
ajbmeb-344	30	16	task	task	NOUN
ajbmeb-344	30	17	leads	lead	VERB
ajbmeb-344	30	18	to	to	ADP
ajbmeb-344	30	19	a	a	DET
ajbmeb-344	30	20	greater	great	ADJ
ajbmeb-344	30	21	degree	degree	NOUN
ajbmeb-344	30	22	of	of	ADP
ajbmeb-344	30	23	experience	experience	NOUN
ajbmeb-344	30	24	(	(	PUNCT
ajbmeb-344	30	25	hudiwinarsih	hudiwinarsih	NOUN
ajbmeb-344	30	26	:	:	PUNCT
ajbmeb-344	30	27	2008:256	2008:256	NUM
ajbmeb-344	30	28	)	)	PUNCT
ajbmeb-344	30	29	.	.	PUNCT
ajbmeb-344	31	1	therefore	therefore	ADV
ajbmeb-344	31	2	,	,	PUNCT
ajbmeb-344	31	3	the	the	DET
ajbmeb-344	31	4	auditor	auditor	NOUN
ajbmeb-344	31	5	's	's	PART
ajbmeb-344	31	6	acquisition	acquisition	NOUN
ajbmeb-344	31	7	of	of	ADP
ajbmeb-344	31	8	knowledge	knowledge	NOUN
ajbmeb-344	31	9	and	and	CCONJ
ajbmeb-344	31	10	experience	experience	NOUN
ajbmeb-344	31	11	,	,	PUNCT
ajbmeb-344	31	12	including	include	VERB
ajbmeb-344	31	13	the	the	DET
ajbmeb-344	31	14	skill	skill	NOUN
ajbmeb-344	31	15	associated	associate	VERB
ajbmeb-344	31	16	with	with	ADP
ajbmeb-344	31	17	the	the	DET
ajbmeb-344	31	18	use	use	NOUN
ajbmeb-344	31	19	of	of	ADP
ajbmeb-344	31	20	modern	modern	ADJ
ajbmeb-344	31	21	methods	method	NOUN
ajbmeb-344	31	22	and	and	CCONJ
ajbmeb-344	31	23	techniques	technique	NOUN
ajbmeb-344	31	24	,	,	PUNCT
ajbmeb-344	31	25	is	be	AUX
ajbmeb-344	31	26	reflected	reflect	VERB
ajbmeb-344	31	27	in	in	ADP
ajbmeb-344	31	28	g	g	NOUN
ajbmeb-344	31	29	in	in	ADP
ajbmeb-344	31	30	addition	addition	NOUN
ajbmeb-344	31	31	to	to	ADP
ajbmeb-344	31	32	his	his	PRON
ajbmeb-344	31	33	ability	ability	NOUN
ajbmeb-344	31	34	to	to	PART
ajbmeb-344	31	35	audit	audit	VERB
ajbmeb-344	31	36	and	and	CCONJ
ajbmeb-344	31	37	express	express	VERB
ajbmeb-344	31	38	a	a	DET
ajbmeb-344	31	39	neutral	neutral	ADJ
ajbmeb-344	31	40	professional	professional	ADJ
ajbmeb-344	31	41	opinion	opinion	NOUN
ajbmeb-344	31	42	(	(	PUNCT
ajbmeb-344	31	43	rodgers	rodger	NOUN
ajbmeb-344	31	44	et	et	PROPN
ajbmeb-344	31	45	al	al	PROPN
ajbmeb-344	31	46	:	:	PUNCT
ajbmeb-344	31	47	2017:565	2017:565	NUM
ajbmeb-344	31	48	)	)	PUNCT
ajbmeb-344	31	49	,	,	PUNCT
ajbmeb-344	31	50	the	the	DET
ajbmeb-344	31	51	auditor	auditor	NOUN
ajbmeb-344	31	52	’s	’s	PART
ajbmeb-344	31	53	ability	ability	NOUN
ajbmeb-344	31	54	to	to	PART
ajbmeb-344	31	55	discover	discover	VERB
ajbmeb-344	31	56	errors	error	NOUN
ajbmeb-344	31	57	or	or	CCONJ
ajbmeb-344	31	58	irregularities	irregularity	NOUN
ajbmeb-344	31	59	is	be	AUX
ajbmeb-344	31	60	the	the	DET
ajbmeb-344	31	61	result	result	NOUN
ajbmeb-344	31	62	of	of	ADP
ajbmeb-344	31	63	the	the	DET
ajbmeb-344	31	64	knowledge	knowledge	NOUN
ajbmeb-344	31	65	that	that	PRON
ajbmeb-344	31	66	the	the	DET
ajbmeb-344	31	67	auditor	auditor	NOUN
ajbmeb-344	31	68	uses	use	VERB
ajbmeb-344	31	69	to	to	PART
ajbmeb-344	31	70	detect	detect	VERB
ajbmeb-344	31	71	and	and	CCONJ
ajbmeb-344	31	72	explain	explain	VERB
ajbmeb-344	31	73	deficiencies	deficiency	NOUN
ajbmeb-344	31	74	.	.	PUNCT
ajbmeb-344	32	1	however	however	ADV
ajbmeb-344	32	2	,	,	PUNCT
ajbmeb-344	32	3	auditors	auditor	NOUN
ajbmeb-344	32	4	are	be	AUX
ajbmeb-344	32	5	required	require	VERB
ajbmeb-344	32	6	to	to	PART
ajbmeb-344	32	7	increase	increase	VERB
ajbmeb-344	32	8	their	their	PRON
ajbmeb-344	32	9	capabilities	capability	NOUN
ajbmeb-344	32	10	to	to	PART
ajbmeb-344	32	11	reduce	reduce	VERB
ajbmeb-344	32	12	failure	failure	NOUN
ajbmeb-344	32	13	to	to	PART
ajbmeb-344	32	14	discover	discover	VERB
ajbmeb-344	32	15	errors	error	NOUN
ajbmeb-344	32	16	.	.	PUNCT
ajbmeb-344	33	1	to	to	PART
ajbmeb-344	33	2	maintain	maintain	VERB
ajbmeb-344	33	3	the	the	DET
ajbmeb-344	33	4	reliability	reliability	NOUN
ajbmeb-344	33	5	of	of	ADP
ajbmeb-344	33	6	the	the	DET
ajbmeb-344	33	7	audited	audit	VERB
ajbmeb-344	33	8	financial	financial	ADJ
ajbmeb-344	33	9	statements	statement	NOUN
ajbmeb-344	33	10	(	(	PUNCT
ajbmeb-344	33	11	dwirandra	dwirandra	PROPN
ajbmeb-344	33	12	&	&	CCONJ
ajbmeb-344	33	13	suryanawa	suryanawa	PROPN
ajbmeb-344	33	14	:	:	PUNCT
ajbmeb-344	33	15	2018:90	2018:90	NUM
ajbmeb-344	33	16	)	)	PUNCT
ajbmeb-344	33	17	.	.	PUNCT
ajbmeb-344	34	1	4the	4the	NUM
ajbmeb-344	34	2	role	role	NOUN
ajbmeb-344	34	3	of	of	ADP
ajbmeb-344	34	4	the	the	DET
ajbmeb-344	34	5	external	external	ADJ
ajbmeb-344	34	6	auditor	auditor	NOUN
ajbmeb-344	34	7	in	in	ADP
ajbmeb-344	34	8	auditing	audit	VERB
ajbmeb-344	34	9	the	the	DET
ajbmeb-344	34	10	fair	fair	ADJ
ajbmeb-344	34	11	value	value	NOUN
ajbmeb-344	34	12	estimates	estimate	NOUN
ajbmeb-344	34	13	of	of	ADP
ajbmeb-344	34	14	financial	financial	ADJ
ajbmeb-344	34	15	assets	asset	NOUN
ajbmeb-344	34	16	.	.	PUNCT
ajbmeb-344	35	1	the	the	DET
ajbmeb-344	35	2	role	role	NOUN
ajbmeb-344	35	3	of	of	ADP
ajbmeb-344	35	4	the	the	DET
ajbmeb-344	35	5	auditor	auditor	NOUN
ajbmeb-344	35	6	is	be	AUX
ajbmeb-344	35	7	based	base	VERB
ajbmeb-344	35	8	on	on	ADP
ajbmeb-344	35	9	auditing	audit	VERB
ajbmeb-344	35	10	the	the	DET
ajbmeb-344	35	11	estimates	estimate	NOUN
ajbmeb-344	35	12	of	of	ADP
ajbmeb-344	35	13	the	the	DET
ajbmeb-344	35	14	management	management	NOUN
ajbmeb-344	35	15	of	of	ADP
ajbmeb-344	35	16	the	the	DET
ajbmeb-344	35	17	economic	economic	ADJ
ajbmeb-344	35	18	unit	unit	NOUN
ajbmeb-344	35	19	by	by	ADP
ajbmeb-344	35	20	examining	examine	VERB
ajbmeb-344	35	21	the	the	DET
ajbmeb-344	35	22	soundness	soundness	NOUN
ajbmeb-344	35	23	of	of	ADP
ajbmeb-344	35	24	the	the	DET
ajbmeb-344	35	25	internal	internal	ADJ
ajbmeb-344	35	26	controls	control	NOUN
ajbmeb-344	35	27	of	of	ADP
ajbmeb-344	35	28	the	the	DET
ajbmeb-344	35	29	unit	unit	NOUN
ajbmeb-344	35	30	at	at	ADP
ajbmeb-344	35	31	its	its	PRON
ajbmeb-344	35	32	planning	planning	NOUN
ajbmeb-344	35	33	stage	stage	NOUN
ajbmeb-344	35	34	(	(	PUNCT
ajbmeb-344	35	35	\	\	PROPN
ajbmeb-344	35	36	krishnamoorthy:2000:500	krishnamoorthy:2000:500	PROPN
ajbmeb-344	35	37	)	)	PUNCT
ajbmeb-344	35	38	.	.	PUNCT
ajbmeb-344	36	1	reliable	reliable	ADJ
ajbmeb-344	36	2	information	information	NOUN
ajbmeb-344	36	3	and	and	CCONJ
ajbmeb-344	36	4	improving	improve	VERB
ajbmeb-344	36	5	the	the	DET
ajbmeb-344	36	6	sound	sound	ADJ
ajbmeb-344	36	7	governance	governance	NOUN
ajbmeb-344	36	8	of	of	ADP
ajbmeb-344	36	9	economic	economic	ADJ
ajbmeb-344	36	10	units	unit	NOUN
ajbmeb-344	36	11	(	(	PUNCT
ajbmeb-344	36	12	ester	ester	NOUN
ajbmeb-344	36	13	,	,	PUNCT
ajbmeb-344	36	14	et	et	PROPN
ajbmeb-344	36	15	al	al	PROPN
ajbmeb-344	36	16	:	:	PUNCT
ajbmeb-344	36	17	2012:729	2012:729	NUM
ajbmeb-344	36	18	)	)	PUNCT
ajbmeb-344	36	19	,	,	PUNCT
ajbmeb-344	36	20	where	where	SCONJ
ajbmeb-344	36	21	the	the	DET
ajbmeb-344	36	22	auditor	auditor	NOUN
ajbmeb-344	36	23	is	be	AUX
ajbmeb-344	36	24	interested	interested	ADJ
ajbmeb-344	36	25	in	in	ADP
ajbmeb-344	36	26	making	make	VERB
ajbmeb-344	36	27	sure	sure	ADJ
ajbmeb-344	36	28	that	that	SCONJ
ajbmeb-344	36	29	management	management	NOUN
ajbmeb-344	36	30	makes	make	VERB
ajbmeb-344	36	31	unbiased	unbiased	ADJ
ajbmeb-344	36	32	estimates	estimate	NOUN
ajbmeb-344	36	33	and	and	CCONJ
ajbmeb-344	36	34	evaluates	evaluate	VERB
ajbmeb-344	36	35	the	the	DET
ajbmeb-344	36	36	practice	practice	NOUN
ajbmeb-344	36	37	of	of	ADP
ajbmeb-344	36	38	strong	strong	ADJ
ajbmeb-344	36	39	governance	governance	NOUN
ajbmeb-344	36	40	and	and	CCONJ
ajbmeb-344	36	41	control	control	NOUN
ajbmeb-344	36	42	to	to	PART
ajbmeb-344	36	43	help	help	VERB
ajbmeb-344	36	44	the	the	DET
ajbmeb-344	36	45	economic	economic	ADJ
ajbmeb-344	36	46	unit	unit	NOUN
ajbmeb-344	36	47	achieve	achieve	VERB
ajbmeb-344	36	48	the	the	DET
ajbmeb-344	36	49	objectives	objective	NOUN
ajbmeb-344	36	50	of	of	ADP
ajbmeb-344	36	51	the	the	DET
ajbmeb-344	36	52	financial	financial	ADJ
ajbmeb-344	36	53	reporting	reporting	NOUN
ajbmeb-344	36	54	standard	standard	PROPN
ajbmeb-344	36	55	(	(	PUNCT
ajbmeb-344	36	56	ifrs9	ifrs9	PROPN
ajbmeb-344	36	57	)	)	PUNCT
ajbmeb-344	36	58	,	,	PUNCT
ajbmeb-344	36	59	because	because	SCONJ
ajbmeb-344	36	60	the	the	DET
ajbmeb-344	36	61	unit	unit	NOUN
ajbmeb-344	36	62	needs	need	VERB
ajbmeb-344	36	63	to	to	PART
ajbmeb-344	36	64	inform	inform	VERB
ajbmeb-344	36	65	investors	investor	NOUN
ajbmeb-344	36	66	of	of	ADP
ajbmeb-344	36	67	plans	plan	NOUN
ajbmeb-344	36	68	related	relate	VERB
ajbmeb-344	36	69	to	to	ADP
ajbmeb-344	36	70	evaluations	evaluation	NOUN
ajbmeb-344	36	71	to	to	PART
ajbmeb-344	36	72	face	face	VERB
ajbmeb-344	36	73	the	the	DET
ajbmeb-344	36	74	risks	risk	NOUN
ajbmeb-344	36	75	of	of	ADP
ajbmeb-344	36	76	material	material	NOUN
ajbmeb-344	36	77	misstatement	misstatement	NOUN
ajbmeb-344	36	78	.	.	PUNCT
ajbmeb-344	37	1	as	as	ADP
ajbmeb-344	37	2	a	a	DET
ajbmeb-344	37	3	result	result	NOUN
ajbmeb-344	37	4	,	,	PUNCT
ajbmeb-344	37	5	the	the	DET
ajbmeb-344	37	6	auditor	auditor	NOUN
ajbmeb-344	37	7	enhances	enhance	VERB
ajbmeb-344	37	8	assurances	assurance	NOUN
ajbmeb-344	37	9	about	about	ADP
ajbmeb-344	37	10	the	the	DET
ajbmeb-344	37	11	credibility	credibility	NOUN
ajbmeb-344	37	12	of	of	ADP
ajbmeb-344	37	13	financial	financial	ADJ
ajbmeb-344	37	14	reports	report	NOUN
ajbmeb-344	37	15	(	(	PUNCT
ajbmeb-344	37	16	deloitt	deloitt	NOUN
ajbmeb-344	37	17	:	:	PUNCT
ajbmeb-344	37	18	2020;9	2020;9	NOUN
ajbmeb-344	37	19	)	)	PUNCT
ajbmeb-344	37	20	and	and	CCONJ
ajbmeb-344	37	21	strengthens	strengthen	VERB
ajbmeb-344	37	22	internal	internal	ADJ
ajbmeb-344	37	23	control	control	NOUN
ajbmeb-344	37	24	as	as	ADV
ajbmeb-344	37	25	much	much	ADV
ajbmeb-344	37	26	as	as	ADP
ajbmeb-344	37	27	possible	possible	ADJ
ajbmeb-344	37	28	,	,	PUNCT
ajbmeb-344	37	29	with	with	ADP
ajbmeb-344	37	30	the	the	DET
ajbmeb-344	37	31	external	external	ADJ
ajbmeb-344	37	32	auditor	auditor	NOUN
ajbmeb-344	37	33	searching	search	VERB
ajbmeb-344	37	34	for	for	ADP
ajbmeb-344	37	35	the	the	DET
ajbmeb-344	37	36	reasons	reason	NOUN
ajbmeb-344	37	37	for	for	ADP
ajbmeb-344	37	38	changes	change	NOUN
ajbmeb-344	37	39	in	in	ADP
ajbmeb-344	37	40	accounting	accounting	NOUN
ajbmeb-344	37	41	estimates	estimate	NOUN
ajbmeb-344	37	42	and	and	CCONJ
ajbmeb-344	37	43	assumptions	assumption	NOUN
ajbmeb-344	37	44	and	and	CCONJ
ajbmeb-344	37	45	issues	issue	NOUN
ajbmeb-344	37	46	related	relate	VERB
ajbmeb-344	37	47	to	to	ADP
ajbmeb-344	37	48	the	the	DET
ajbmeb-344	37	49	ability	ability	NOUN
ajbmeb-344	37	50	to	to	PART
ajbmeb-344	37	51	manage	manage	VERB
ajbmeb-344	37	52	the	the	DET
ajbmeb-344	37	53	unit	unit	NOUN
ajbmeb-344	37	54	to	to	PART
ajbmeb-344	37	55	continue	continue	VERB
ajbmeb-344	37	56	,	,	PUNCT
ajbmeb-344	37	57	(	(	PUNCT
ajbmeb-344	37	58	2018	2018	NUM
ajbmeb-344	37	59	:	:	SYM
ajbmeb-344	37	60	8	8	NUM
ajbmeb-344	37	61	in	in	ADP
ajbmeb-344	37	62	this	this	DET
ajbmeb-344	37	63	regard	regard	NOUN
ajbmeb-344	37	64	,	,	PUNCT
ajbmeb-344	37	65	the	the	DET
ajbmeb-344	37	66	competence	competence	NOUN
ajbmeb-344	37	67	of	of	ADP
ajbmeb-344	37	68	the	the	DET
ajbmeb-344	37	69	external	external	ADJ
ajbmeb-344	37	70	auditor	auditor	NOUN
ajbmeb-344	37	71	is	be	AUX
ajbmeb-344	37	72	reflected	reflect	VERB
ajbmeb-344	37	73	in	in	ADP
ajbmeb-344	37	74	examining	examine	VERB
ajbmeb-344	37	75	the	the	DET
ajbmeb-344	37	76	quality	quality	NOUN
ajbmeb-344	37	77	of	of	ADP
ajbmeb-344	37	78	the	the	DET
ajbmeb-344	37	79	performance	performance	NOUN
ajbmeb-344	37	80	of	of	ADP
ajbmeb-344	37	81	the	the	DET
ajbmeb-344	37	82	audit	audit	NOUN
ajbmeb-344	37	83	committee	committee	NOUN
ajbmeb-344	37	84	,	,	PUNCT
ajbmeb-344	37	85	because	because	SCONJ
ajbmeb-344	37	86	the	the	DET
ajbmeb-344	37	87	audit	audit	NOUN
ajbmeb-344	37	88	committees	committee	NOUN
ajbmeb-344	37	89	have	have	VERB
ajbmeb-344	37	90	an	an	DET
ajbmeb-344	37	91	impact	impact	NOUN
ajbmeb-344	37	92	on	on	ADP
ajbmeb-344	37	93	the	the	DET
ajbmeb-344	37	94	accurate	accurate	ADJ
ajbmeb-344	37	95	evaluation	evaluation	NOUN
ajbmeb-344	37	96	and	and	CCONJ
ajbmeb-344	37	97	pricing	pricing	NOUN
ajbmeb-344	37	98	of	of	ADP
ajbmeb-344	37	99	financial	financial	ADJ
ajbmeb-344	37	100	assets	asset	NOUN
ajbmeb-344	37	101	,	,	PUNCT
ajbmeb-344	37	102	and	and	CCONJ
ajbmeb-344	37	103	these	these	DET
ajbmeb-344	37	104	evaluations	evaluation	NOUN
ajbmeb-344	37	105	cast	cast	VERB
ajbmeb-344	37	106	a	a	DET
ajbmeb-344	37	107	shadow	shadow	NOUN
ajbmeb-344	37	108	over	over	ADP
ajbmeb-344	37	109	the	the	DET
ajbmeb-344	37	110	performance	performance	NOUN
ajbmeb-344	37	111	of	of	ADP
ajbmeb-344	37	112	shares	share	NOUN
ajbmeb-344	37	113	in	in	ADP
ajbmeb-344	37	114	the	the	DET
ajbmeb-344	37	115	stock	stock	NOUN
ajbmeb-344	37	116	market	market	NOUN
ajbmeb-344	37	117	,	,	PUNCT
ajbmeb-344	37	118	and	and	CCONJ
ajbmeb-344	37	119	guide	guide	VERB
ajbmeb-344	37	120	investors	investor	NOUN
ajbmeb-344	37	121	to	to	PART
ajbmeb-344	37	122	take	take	VERB
ajbmeb-344	37	123	the	the	DET
ajbmeb-344	37	124	right	right	ADJ
ajbmeb-344	37	125	decisions	decision	NOUN
ajbmeb-344	37	126	when	when	SCONJ
ajbmeb-344	37	127	forming	form	VERB
ajbmeb-344	37	128	their	their	PRON
ajbmeb-344	37	129	investment	investment	NOUN
ajbmeb-344	37	130	portfolios	portfolio	NOUN
ajbmeb-344	37	131	(	(	PUNCT
ajbmeb-344	37	132	hamza	hamza	PROPN
ajbmeb-344	37	133	,	,	PUNCT
ajbmeb-344	37	134	and	and	CCONJ
ajbmeb-344	37	135	mselmi	mselmi	VERB
ajbmeb-344	37	136	;	;	PUNCT
ajbmeb-344	37	137	2017:152	2017:152	NUM
ajbmeb-344	37	138	)	)	PUNCT
ajbmeb-344	37	139	.	.	PUNCT
ajbmeb-344	38	1	5testing	5testing	NUM
ajbmeb-344	38	2	research	research	NOUN
ajbmeb-344	38	3	hypotheses	hypothese	VERB
ajbmeb-344	38	4	the	the	DET
ajbmeb-344	38	5	research	research	NOUN
ajbmeb-344	38	6	is	be	AUX
ajbmeb-344	38	7	based	base	VERB
ajbmeb-344	38	8	on	on	ADP
ajbmeb-344	38	9	the	the	DET
ajbmeb-344	38	10	following	follow	VERB
ajbmeb-344	38	11	hypothesis	hypothesis	NOUN
ajbmeb-344	38	12	:	:	PUNCT
ajbmeb-344	38	13	there	there	PRON
ajbmeb-344	38	14	is	be	VERB
ajbmeb-344	38	15	no	no	DET
ajbmeb-344	38	16	correlation	correlation	NOUN
ajbmeb-344	38	17	or	or	CCONJ
ajbmeb-344	38	18	significant	significant	ADJ
ajbmeb-344	38	19	effect	effect	NOUN
ajbmeb-344	38	20	between	between	ADP
ajbmeb-344	38	21	the	the	DET
ajbmeb-344	38	22	importance	importance	NOUN
ajbmeb-344	38	23	of	of	ADP
ajbmeb-344	38	24	the	the	DET
ajbmeb-344	38	25	auditor	auditor	NOUN
ajbmeb-344	38	26	's	's	PART
ajbmeb-344	38	27	knowledge	knowledge	NOUN
ajbmeb-344	38	28	when	when	SCONJ
ajbmeb-344	38	29	auditing	audit	VERB
ajbmeb-344	38	30	fair	fair	ADJ
ajbmeb-344	38	31	value	value	NOUN
ajbmeb-344	38	32	estimates	estimate	NOUN
ajbmeb-344	38	33	and	and	CCONJ
ajbmeb-344	38	34	the	the	DET
ajbmeb-344	38	35	effectiveness	effectiveness	NOUN
ajbmeb-344	38	36	of	of	ADP
ajbmeb-344	38	37	professional	professional	ADJ
ajbmeb-344	38	38	skepticism	skepticism	NOUN
ajbmeb-344	38	39	.	.	PUNCT
ajbmeb-344	39	1	6descriptive	6descriptive	NUM
ajbmeb-344	39	2	statistics	statistic	NOUN
ajbmeb-344	39	3	of	of	ADP
ajbmeb-344	39	4	the	the	DET
ajbmeb-344	39	5	research	research	NOUN
ajbmeb-344	39	6	questionnaire	questionnaire	NOUN
ajbmeb-344	39	7	data	datum	NOUN
ajbmeb-344	39	8	:	:	PUNCT
ajbmeb-344	39	9	in	in	ADP
ajbmeb-344	39	10	order	order	NOUN
ajbmeb-344	39	11	to	to	PART
ajbmeb-344	39	12	identify	identify	VERB
ajbmeb-344	39	13	the	the	DET
ajbmeb-344	39	14	relationship	relationship	NOUN
ajbmeb-344	39	15	between	between	ADP
ajbmeb-344	39	16	the	the	DET
ajbmeb-344	39	17	importance	importance	NOUN
ajbmeb-344	39	18	of	of	ADP
ajbmeb-344	39	19	knowledge	knowledge	NOUN
ajbmeb-344	39	20	of	of	ADP
ajbmeb-344	39	21	the	the	DET
ajbmeb-344	39	22	external	external	ADJ
ajbmeb-344	39	23	auditor	auditor	NOUN
ajbmeb-344	39	24	when	when	SCONJ
ajbmeb-344	39	25	auditing	audit	VERB
ajbmeb-344	39	26	fair	fair	ADJ
ajbmeb-344	39	27	value	value	NOUN
ajbmeb-344	39	28	estimates	estimate	NOUN
ajbmeb-344	39	29	and	and	CCONJ
ajbmeb-344	39	30	the	the	DET
ajbmeb-344	39	31	effectiveness	effectiveness	NOUN
ajbmeb-344	39	32	of	of	ADP
ajbmeb-344	39	33	professional	professional	ADJ
ajbmeb-344	39	34	skepticism	skepticism	NOUN
ajbmeb-344	39	35	from	from	ADP
ajbmeb-344	39	36	the	the	DET
ajbmeb-344	39	37	point	point	NOUN
ajbmeb-344	39	38	american	american	PROPN
ajbmeb-344	39	39	journal	journal	PROPN
ajbmeb-344	39	40	of	of	ADP
ajbmeb-344	39	41	business	business	NOUN
ajbmeb-344	39	42	management	management	NOUN
ajbmeb-344	39	43	,	,	PUNCT
ajbmeb-344	39	44	economics	economic	NOUN
ajbmeb-344	39	45	and	and	CCONJ
ajbmeb-344	39	46	banking	banking	NOUN
ajbmeb-344	39	47	volume	volume	NOUN
ajbmeb-344	39	48	8	8	NUM
ajbmeb-344	39	49	,	,	PUNCT
ajbmeb-344	39	50	jan	jan	PROPN
ajbmeb-344	39	51	.	.	PROPN
ajbmeb-344	39	52	,	,	PUNCT
ajbmeb-344	39	53	2023	2023	NUM
ajbmeb-344	39	54	p	p	NOUN
ajbmeb-344	39	55	a	a	DET
ajbmeb-344	39	56	g	g	NOUN
ajbmeb-344	39	57	e	e	NOUN
ajbmeb-344	39	58	|	|	ADV
ajbmeb-344	39	59	56	56	NUM
ajbmeb-344	39	60	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-344	39	61	of	of	ADP
ajbmeb-344	39	62	view	view	NOUN
ajbmeb-344	39	63	of	of	ADP
ajbmeb-344	39	64	the	the	DET
ajbmeb-344	39	65	auditors	auditor	NOUN
ajbmeb-344	39	66	of	of	ADP
ajbmeb-344	39	67	the	the	DET
ajbmeb-344	39	68	research	research	NOUN
ajbmeb-344	39	69	sample	sample	NOUN
ajbmeb-344	39	70	,	,	PUNCT
ajbmeb-344	39	71	the	the	DET
ajbmeb-344	39	72	necessary	necessary	ADJ
ajbmeb-344	39	73	information	information	NOUN
ajbmeb-344	39	74	was	be	AUX
ajbmeb-344	39	75	collected	collect	VERB
ajbmeb-344	39	76	to	to	PART
ajbmeb-344	39	77	design	design	VERB
ajbmeb-344	39	78	a	a	DET
ajbmeb-344	39	79	questionnaire	questionnaire	NOUN
ajbmeb-344	39	80	for	for	ADP
ajbmeb-344	39	81	the	the	DET
ajbmeb-344	39	82	research	research	NOUN
ajbmeb-344	39	83	sample	sample	NOUN
ajbmeb-344	39	84	of	of	ADP
ajbmeb-344	39	85	companies	company	NOUN
ajbmeb-344	39	86	and	and	CCONJ
ajbmeb-344	39	87	audit	audit	NOUN
ajbmeb-344	39	88	offices	office	NOUN
ajbmeb-344	39	89	of	of	ADP
ajbmeb-344	39	90	the	the	DET
ajbmeb-344	39	91	first	first	ADJ
ajbmeb-344	39	92	category	category	NOUN
ajbmeb-344	39	93	,	,	PUNCT
ajbmeb-344	39	94	which	which	PRON
ajbmeb-344	39	95	is	be	AUX
ajbmeb-344	39	96	found	find	VERB
ajbmeb-344	39	97	in	in	ADP
ajbmeb-344	39	98	the	the	DET
ajbmeb-344	39	99	2022	2022	NUM
ajbmeb-344	39	100	bulletin	bulletin	NOUN
ajbmeb-344	39	101	issued	issue	VERB
ajbmeb-344	39	102	by	by	ADP
ajbmeb-344	39	103	the	the	DET
ajbmeb-344	39	104	profession	profession	NOUN
ajbmeb-344	39	105	council	council	NOUN
ajbmeb-344	39	106	.	.	PUNCT
ajbmeb-344	40	1	to	to	PART
ajbmeb-344	40	2	monitor	monitor	VERB
ajbmeb-344	40	3	and	and	CCONJ
ajbmeb-344	40	4	audit	audit	NOUN
ajbmeb-344	40	5	accounts	account	NOUN
ajbmeb-344	40	6	in	in	ADP
ajbmeb-344	40	7	iraq	iraq	PROPN
ajbmeb-344	40	8	.	.	PUNCT
ajbmeb-344	41	1	the	the	DET
ajbmeb-344	41	2	questionnaire	questionnaire	NOUN
ajbmeb-344	41	3	was	be	AUX
ajbmeb-344	41	4	based	base	VERB
ajbmeb-344	41	5	on	on	ADP
ajbmeb-344	41	6	a	a	DET
ajbmeb-344	41	7	five	five	NUM
ajbmeb-344	41	8	-	-	PUNCT
ajbmeb-344	41	9	point	point	NOUN
ajbmeb-344	41	10	likert	likert	ADJ
ajbmeb-344	41	11	scale	scale	NOUN
ajbmeb-344	41	12	and	and	CCONJ
ajbmeb-344	41	13	weights	weight	NOUN
ajbmeb-344	41	14	for	for	ADP
ajbmeb-344	41	15	the	the	DET
ajbmeb-344	41	16	type	type	NOUN
ajbmeb-344	41	17	of	of	ADP
ajbmeb-344	41	18	answer	answer	NOUN
ajbmeb-344	41	19	in	in	ADP
ajbmeb-344	41	20	each	each	DET
ajbmeb-344	41	21	paragraph	paragraph	NOUN
ajbmeb-344	41	22	(	(	PUNCT
ajbmeb-344	41	23	(	(	PUNCT
ajbmeb-344	41	24	strongly	strongly	ADV
ajbmeb-344	41	25	agree	agree	VERB
ajbmeb-344	41	26	=	=	SYM
ajbmeb-344	41	27	5	5	NUM
ajbmeb-344	41	28	,	,	PUNCT
ajbmeb-344	41	29	agree	agree	VERB
ajbmeb-344	41	30	=	=	PUNCT
ajbmeb-344	41	31	4	4	NUM
ajbmeb-344	41	32	,	,	PUNCT
ajbmeb-344	41	33	neutral	neutral	ADJ
ajbmeb-344	41	34	=	=	SYM
ajbmeb-344	41	35	3	3	NUM
ajbmeb-344	41	36	,	,	PUNCT
ajbmeb-344	41	37	disagree	disagree	VERB
ajbmeb-344	41	38	=	=	SYM
ajbmeb-344	41	39	2	2	NUM
ajbmeb-344	41	40	,	,	PUNCT
ajbmeb-344	41	41	disagree	disagree	VERB
ajbmeb-344	41	42	at	at	ADP
ajbmeb-344	41	43	all	all	ADV
ajbmeb-344	41	44	=	=	SYM
ajbmeb-344	41	45	1	1	X
ajbmeb-344	41	46	)	)	PUNCT
ajbmeb-344	41	47	and	and	CCONJ
ajbmeb-344	41	48	the	the	DET
ajbmeb-344	41	49	weighted	weight	VERB
ajbmeb-344	41	50	arithmetic	arithmetic	ADJ
ajbmeb-344	41	51	mean	mean	NOUN
ajbmeb-344	41	52	is	be	AUX
ajbmeb-344	41	53	calculated	calculate	VERB
ajbmeb-344	41	54	for	for	ADP
ajbmeb-344	41	55	each	each	DET
ajbmeb-344	41	56	paragraph	paragraph	NOUN
ajbmeb-344	41	57	according	accord	VERB
ajbmeb-344	41	58	to	to	ADP
ajbmeb-344	41	59	the	the	DET
ajbmeb-344	41	60	answers	answer	NOUN
ajbmeb-344	41	61	of	of	ADP
ajbmeb-344	41	62	the	the	DET
ajbmeb-344	41	63	research	research	NOUN
ajbmeb-344	41	64	sample	sample	NOUN
ajbmeb-344	41	65	to	to	PART
ajbmeb-344	41	66	determine	determine	VERB
ajbmeb-344	41	67	the	the	DET
ajbmeb-344	41	68	degree	degree	NOUN
ajbmeb-344	41	69	of	of	ADP
ajbmeb-344	41	70	approval	approval	NOUN
ajbmeb-344	41	71	by	by	ADP
ajbmeb-344	41	72	comparing	compare	VERB
ajbmeb-344	41	73	it	it	PRON
ajbmeb-344	41	74	with	with	ADP
ajbmeb-344	41	75	the	the	DET
ajbmeb-344	41	76	degrees	degree	NOUN
ajbmeb-344	41	77	of	of	ADP
ajbmeb-344	41	78	approval	approval	NOUN
ajbmeb-344	41	79	proven	prove	VERB
ajbmeb-344	41	80	according	accord	VERB
ajbmeb-344	41	81	to	to	ADP
ajbmeb-344	41	82	the	the	DET
ajbmeb-344	41	83	five	five	NUM
ajbmeb-344	41	84	-	-	PUNCT
ajbmeb-344	41	85	point	point	NOUN
ajbmeb-344	41	86	likert	likert	ADJ
ajbmeb-344	41	87	scale	scale	NOUN
ajbmeb-344	41	88	by	by	ADP
ajbmeb-344	41	89	calculating	calculate	VERB
ajbmeb-344	41	90	the	the	DET
ajbmeb-344	41	91	length	length	NOUN
ajbmeb-344	41	92	of	of	ADP
ajbmeb-344	41	93	the	the	DET
ajbmeb-344	41	94	period	period	NOUN
ajbmeb-344	41	95	(	(	PUNCT
ajbmeb-344	41	96	0.80	0.80	NUM
ajbmeb-344	41	97	)	)	PUNCT
ajbmeb-344	41	98	through	through	ADP
ajbmeb-344	41	99	(	(	PUNCT
ajbmeb-344	41	100	4/5	4/5	NOUN
ajbmeb-344	41	101	)	)	PUNCT
ajbmeb-344	41	102	,	,	PUNCT
ajbmeb-344	41	103	which	which	PRON
ajbmeb-344	41	104	is	be	AUX
ajbmeb-344	41	105	shown	show	VERB
ajbmeb-344	41	106	in	in	ADP
ajbmeb-344	41	107	the	the	DET
ajbmeb-344	41	108	following	follow	VERB
ajbmeb-344	41	109	table	table	NOUN
ajbmeb-344	41	110	:	:	PUNCT
ajbmeb-344	41	111	table	table	NOUN
ajbmeb-344	41	112	(	(	PUNCT
ajbmeb-344	41	113	1	1	X
ajbmeb-344	41	114	)	)	PUNCT
ajbmeb-344	41	115	shows	show	VERB
ajbmeb-344	41	116	the	the	DET
ajbmeb-344	41	117	periods	period	NOUN
ajbmeb-344	41	118	of	of	ADP
ajbmeb-344	41	119	weighted	weight	VERB
ajbmeb-344	41	120	average	average	ADJ
ajbmeb-344	41	121	agreement	agreement	NOUN
ajbmeb-344	41	122	of	of	ADP
ajbmeb-344	41	123	response	response	NOUN
ajbmeb-344	41	124	trends	trend	NOUN
ajbmeb-344	41	125	degree	degree	NOUN
ajbmeb-344	41	126	of	of	ADP
ajbmeb-344	41	127	agreement	agreement	NOUN
ajbmeb-344	41	128	(	(	PUNCT
ajbmeb-344	41	129	direction	direction	NOUN
ajbmeb-344	41	130	of	of	ADP
ajbmeb-344	41	131	answers	answer	NOUN
ajbmeb-344	41	132	)	)	PUNCT
ajbmeb-344	41	133	weighted	weight	VERB
ajbmeb-344	41	134	average	average	ADJ
ajbmeb-344	41	135	periods	period	NOUN
ajbmeb-344	41	136	i	i	PRON
ajbmeb-344	41	137	do	do	AUX
ajbmeb-344	41	138	n't	not	PART
ajbmeb-344	41	139	agree	agree	VERB
ajbmeb-344	41	140	at	at	ADP
ajbmeb-344	41	141	all	all	DET
ajbmeb-344	41	142	1.00	1.00	NUM
ajbmeb-344	41	143	1.79	1.79	NUM
ajbmeb-344	41	144	i	i	PRON
ajbmeb-344	41	145	agree	agree	VERB
ajbmeb-344	41	146	not	not	PART
ajbmeb-344	41	147	1.80	1.80	NUM
ajbmeb-344	41	148	2.59	2.59	NUM
ajbmeb-344	41	149	neutral	neutral	ADJ
ajbmeb-344	41	150	2.60	2.60	NUM
ajbmeb-344	41	151	3.39	3.39	NUM
ajbmeb-344	41	152	agree	agree	VERB
ajbmeb-344	41	153	3.40	3.40	NUM
ajbmeb-344	41	154	4.19	4.19	NUM
ajbmeb-344	41	155	strongly	strongly	ADV
ajbmeb-344	41	156	agree	agree	VERB
ajbmeb-344	41	157	4.20	4.20	NUM
ajbmeb-344	41	158	5.00	5.00	NUM
ajbmeb-344	41	159	source	source	NOUN
ajbmeb-344	41	160	/	/	SYM
ajbmeb-344	41	161	prepared	prepare	VERB
ajbmeb-344	41	162	by	by	ADP
ajbmeb-344	41	163	the	the	DET
ajbmeb-344	41	164	researchers	researcher	NOUN
ajbmeb-344	41	165	for	for	ADP
ajbmeb-344	41	166	ease	ease	NOUN
ajbmeb-344	41	167	of	of	ADP
ajbmeb-344	41	168	dealing	deal	VERB
ajbmeb-344	41	169	statistically	statistically	ADV
ajbmeb-344	41	170	with	with	ADP
ajbmeb-344	41	171	the	the	DET
ajbmeb-344	41	172	paragraphs	paragraph	NOUN
ajbmeb-344	41	173	or	or	CCONJ
ajbmeb-344	41	174	questions	question	NOUN
ajbmeb-344	41	175	of	of	ADP
ajbmeb-344	41	176	the	the	DET
ajbmeb-344	41	177	axis	axis	NOUN
ajbmeb-344	41	178	in	in	ADP
ajbmeb-344	41	179	the	the	DET
ajbmeb-344	41	180	questionnaire	questionnaire	NOUN
ajbmeb-344	41	181	form	form	NOUN
ajbmeb-344	41	182	when	when	SCONJ
ajbmeb-344	41	183	conducting	conduct	VERB
ajbmeb-344	41	184	the	the	DET
ajbmeb-344	41	185	descriptive	descriptive	ADJ
ajbmeb-344	41	186	statistics	statistic	NOUN
ajbmeb-344	41	187	and	and	CCONJ
ajbmeb-344	41	188	the	the	DET
ajbmeb-344	41	189	rest	rest	NOUN
ajbmeb-344	41	190	of	of	ADP
ajbmeb-344	41	191	the	the	DET
ajbmeb-344	41	192	statistical	statistical	ADJ
ajbmeb-344	41	193	analysis	analysis	NOUN
ajbmeb-344	41	194	of	of	ADP
ajbmeb-344	41	195	the	the	DET
ajbmeb-344	41	196	form	form	NOUN
ajbmeb-344	41	197	,	,	PUNCT
ajbmeb-344	41	198	the	the	DET
ajbmeb-344	41	199	paragraphs	paragraph	NOUN
ajbmeb-344	41	200	of	of	ADP
ajbmeb-344	41	201	the	the	DET
ajbmeb-344	41	202	first	first	ADJ
ajbmeb-344	41	203	axis	axis	NOUN
ajbmeb-344	41	204	are	be	AUX
ajbmeb-344	41	205	coded	code	VERB
ajbmeb-344	41	206	with	with	ADP
ajbmeb-344	41	207	the	the	DET
ajbmeb-344	41	208	symbol	symbol	NOUN
ajbmeb-344	41	209	x	x	NOUN
ajbmeb-344	41	210	,	,	PUNCT
ajbmeb-344	41	211	while	while	SCONJ
ajbmeb-344	41	212	the	the	DET
ajbmeb-344	41	213	paragraphs	paragraph	NOUN
ajbmeb-344	41	214	of	of	ADP
ajbmeb-344	41	215	the	the	DET
ajbmeb-344	41	216	second	second	ADJ
ajbmeb-344	41	217	axis	axis	NOUN
ajbmeb-344	41	218	are	be	AUX
ajbmeb-344	41	219	coded	code	VERB
ajbmeb-344	41	220	with	with	ADP
ajbmeb-344	41	221	the	the	DET
ajbmeb-344	41	222	symbol	symbol	NOUN
ajbmeb-344	41	223	y.	y.	NOUN
ajbmeb-344	41	224	table	table	NOUN
ajbmeb-344	41	225	(	(	PUNCT
ajbmeb-344	41	226	2	2	X
ajbmeb-344	41	227	)	)	PUNCT
ajbmeb-344	41	228	coding	code	VERB
ajbmeb-344	41	229	the	the	DET
ajbmeb-344	41	230	paragraphs	paragraph	NOUN
ajbmeb-344	41	231	of	of	ADP
ajbmeb-344	41	232	the	the	DET
ajbmeb-344	41	233	first	first	ADJ
ajbmeb-344	41	234	axis	axis	NOUN
ajbmeb-344	41	235	,	,	PUNCT
ajbmeb-344	41	236	the	the	DET
ajbmeb-344	41	237	importance	importance	NOUN
ajbmeb-344	41	238	of	of	ADP
ajbmeb-344	41	239	training	training	NOUN
ajbmeb-344	41	240	and	and	CCONJ
ajbmeb-344	41	241	qualification	qualification	NOUN
ajbmeb-344	41	242	for	for	ADP
ajbmeb-344	41	243	the	the	DET
ajbmeb-344	41	244	external	external	ADJ
ajbmeb-344	41	245	auditor	auditor	NOUN
ajbmeb-344	41	246	when	when	SCONJ
ajbmeb-344	41	247	auditing	audit	VERB
ajbmeb-344	41	248	fair	fair	ADJ
ajbmeb-344	41	249	value	value	NOUN
ajbmeb-344	41	250	estimates	estimate	NOUN
ajbmeb-344	41	251	(	(	PUNCT
ajbmeb-344	41	252	explanatory	explanatory	ADJ
ajbmeb-344	41	253	variable	variable	ADJ
ajbmeb-344	41	254	)	)	PUNCT
ajbmeb-344	41	255	source	source	NOUN
ajbmeb-344	41	256	:	:	PUNCT
ajbmeb-344	41	257	prepared	prepare	VERB
ajbmeb-344	41	258	by	by	ADP
ajbmeb-344	41	259	the	the	DET
ajbmeb-344	41	260	two	two	NUM
ajbmeb-344	41	261	researchers	researcher	NOUN
ajbmeb-344	41	262	phrases	phrase	NOUN
ajbmeb-344	41	263	(	(	PUNCT
ajbmeb-344	41	264	paragraphs	paragraph	NOUN
ajbmeb-344	41	265	)	)	PUNCT
ajbmeb-344	41	266	paragra	paragra	NOUN
ajbmeb-344	41	267	ph	ph	ADJ
ajbmeb-344	41	268	symbol	symbol	NOUN
ajbmeb-344	41	269	the	the	DET
ajbmeb-344	41	270	availability	availability	NOUN
ajbmeb-344	41	271	of	of	ADP
ajbmeb-344	41	272	understanding	understanding	NOUN
ajbmeb-344	41	273	of	of	ADP
ajbmeb-344	41	274	the	the	DET
ajbmeb-344	41	275	activity	activity	NOUN
ajbmeb-344	41	276	of	of	ADP
ajbmeb-344	41	277	the	the	DET
ajbmeb-344	41	278	economic	economic	ADJ
ajbmeb-344	41	279	unit	unit	NOUN
ajbmeb-344	41	280	,	,	PUNCT
ajbmeb-344	41	281	training	training	NOUN
ajbmeb-344	41	282	and	and	CCONJ
ajbmeb-344	41	283	scientific	scientific	ADJ
ajbmeb-344	41	284	qualification	qualification	NOUN
ajbmeb-344	41	285	reflects	reflect	VERB
ajbmeb-344	41	286	positively	positively	ADV
ajbmeb-344	41	287	on	on	ADP
ajbmeb-344	41	288	the	the	DET
ajbmeb-344	41	289	quality	quality	NOUN
ajbmeb-344	41	290	of	of	ADP
ajbmeb-344	41	291	the	the	DET
ajbmeb-344	41	292	professional	professional	ADJ
ajbmeb-344	41	293	judgments	judgment	NOUN
ajbmeb-344	41	294	issued	issue	VERB
ajbmeb-344	41	295	by	by	ADP
ajbmeb-344	41	296	the	the	DET
ajbmeb-344	41	297	external	external	ADJ
ajbmeb-344	41	298	auditor	auditor	NOUN
ajbmeb-344	41	299	.	.	PUNCT
ajbmeb-344	42	1	𝐗𝟏	𝐗𝟏	VERB
ajbmeb-344	42	2	the	the	DET
ajbmeb-344	42	3	inputs	input	NOUN
ajbmeb-344	42	4	to	to	ADP
ajbmeb-344	42	5	the	the	DET
ajbmeb-344	42	6	fair	fair	ADJ
ajbmeb-344	42	7	value	value	NOUN
ajbmeb-344	42	8	estimates	estimate	NOUN
ajbmeb-344	42	9	are	be	AUX
ajbmeb-344	42	10	based	base	VERB
ajbmeb-344	42	11	on	on	ADP
ajbmeb-344	42	12	personal	personal	ADJ
ajbmeb-344	42	13	judgment	judgment	NOUN
ajbmeb-344	42	14	,	,	PUNCT
ajbmeb-344	42	15	which	which	PRON
ajbmeb-344	42	16	makes	make	VERB
ajbmeb-344	42	17	it	it	PRON
ajbmeb-344	42	18	difficult	difficult	ADJ
ajbmeb-344	42	19	for	for	SCONJ
ajbmeb-344	42	20	the	the	DET
ajbmeb-344	42	21	external	external	ADJ
ajbmeb-344	42	22	auditor	auditor	NOUN
ajbmeb-344	42	23	to	to	PART
ajbmeb-344	42	24	audit	audit	VERB
ajbmeb-344	42	25	them	they	PRON
ajbmeb-344	42	26	.	.	PUNCT
ajbmeb-344	43	1	𝐗𝟐	𝐗𝟐	PROPN
ajbmeb-344	43	2	the	the	DET
ajbmeb-344	43	3	potential	potential	ADJ
ajbmeb-344	43	4	bias	bias	NOUN
ajbmeb-344	43	5	by	by	ADP
ajbmeb-344	43	6	management	management	NOUN
ajbmeb-344	43	7	is	be	AUX
ajbmeb-344	43	8	one	one	NUM
ajbmeb-344	43	9	of	of	ADP
ajbmeb-344	43	10	the	the	DET
ajbmeb-344	43	11	most	most	ADV
ajbmeb-344	43	12	difficult	difficult	ADJ
ajbmeb-344	43	13	challenges	challenge	NOUN
ajbmeb-344	43	14	to	to	PART
ajbmeb-344	43	15	detect	detect	VERB
ajbmeb-344	43	16	because	because	SCONJ
ajbmeb-344	43	17	:	:	PUNCT
ajbmeb-344	43	18	some	some	DET
ajbmeb-344	43	19	accounting	accounting	NOUN
ajbmeb-344	43	20	estimates	estimate	NOUN
ajbmeb-344	43	21	involve	involve	VERB
ajbmeb-344	43	22	uncertainties	uncertainty	NOUN
ajbmeb-344	43	23	that	that	PRON
ajbmeb-344	43	24	lead	lead	VERB
ajbmeb-344	43	25	to	to	ADP
ajbmeb-344	43	26	substantial	substantial	ADJ
ajbmeb-344	43	27	risks	risk	NOUN
ajbmeb-344	43	28	.	.	PUNCT
ajbmeb-344	44	1	𝐗𝟑	𝐗𝟑	PROPN
ajbmeb-344	44	2	the	the	DET
ajbmeb-344	44	3	auditor	auditor	NOUN
ajbmeb-344	44	4	must	must	AUX
ajbmeb-344	44	5	make	make	VERB
ajbmeb-344	44	6	sure	sure	ADJ
ajbmeb-344	44	7	that	that	SCONJ
ajbmeb-344	44	8	the	the	DET
ajbmeb-344	44	9	evaluation	evaluation	NOUN
ajbmeb-344	44	10	method	method	NOUN
ajbmeb-344	44	11	is	be	AUX
ajbmeb-344	44	12	commensurate	commensurate	ADJ
ajbmeb-344	44	13	with	with	ADP
ajbmeb-344	44	14	the	the	DET
ajbmeb-344	44	15	nature	nature	NOUN
ajbmeb-344	44	16	of	of	ADP
ajbmeb-344	44	17	the	the	DET
ajbmeb-344	44	18	item	item	NOUN
ajbmeb-344	44	19	to	to	PART
ajbmeb-344	44	20	be	be	AUX
ajbmeb-344	44	21	evaluated	evaluate	VERB
ajbmeb-344	44	22	and	and	CCONJ
ajbmeb-344	44	23	is	be	AUX
ajbmeb-344	44	24	compatible	compatible	ADJ
ajbmeb-344	44	25	with	with	ADP
ajbmeb-344	44	26	the	the	DET
ajbmeb-344	44	27	framework	framework	NOUN
ajbmeb-344	44	28	of	of	ADP
ajbmeb-344	44	29	financial	financial	ADJ
ajbmeb-344	44	30	disclosure	disclosure	NOUN
ajbmeb-344	44	31	and	and	CCONJ
ajbmeb-344	44	32	the	the	DET
ajbmeb-344	44	33	nature	nature	NOUN
ajbmeb-344	44	34	of	of	ADP
ajbmeb-344	44	35	the	the	DET
ajbmeb-344	44	36	activity	activity	NOUN
ajbmeb-344	44	37	of	of	ADP
ajbmeb-344	44	38	the	the	DET
ajbmeb-344	44	39	economic	economic	ADJ
ajbmeb-344	44	40	unit	unit	NOUN
ajbmeb-344	44	41	.	.	PUNCT
ajbmeb-344	45	1	𝐗𝟒	𝐗𝟒	PROPN
ajbmeb-344	45	2	auditors	auditor	NOUN
ajbmeb-344	45	3	face	face	VERB
ajbmeb-344	45	4	difficulties	difficulty	NOUN
ajbmeb-344	45	5	in	in	ADP
ajbmeb-344	45	6	obtaining	obtain	VERB
ajbmeb-344	45	7	appropriate	appropriate	ADJ
ajbmeb-344	45	8	and	and	CCONJ
ajbmeb-344	45	9	sufficient	sufficient	ADJ
ajbmeb-344	45	10	audit	audit	NOUN
ajbmeb-344	45	11	evidence	evidence	NOUN
ajbmeb-344	45	12	when	when	SCONJ
ajbmeb-344	45	13	:	:	PUNCT
ajbmeb-344	45	14	1there	1there	NUM
ajbmeb-344	45	15	is	be	AUX
ajbmeb-344	45	16	no	no	DET
ajbmeb-344	45	17	active	active	ADJ
ajbmeb-344	45	18	market	market	NOUN
ajbmeb-344	45	19	price	price	NOUN
ajbmeb-344	45	20	for	for	ADP
ajbmeb-344	45	21	the	the	DET
ajbmeb-344	45	22	asset	asset	NOUN
ajbmeb-344	45	23	or	or	CCONJ
ajbmeb-344	45	24	liability	liability	NOUN
ajbmeb-344	45	25	.	.	PUNCT
ajbmeb-344	46	1	2using	2use	VERB
ajbmeb-344	46	2	inappropriate	inappropriate	ADJ
ajbmeb-344	46	3	valuation	valuation	NOUN
ajbmeb-344	46	4	methods	method	NOUN
ajbmeb-344	46	5	to	to	PART
ajbmeb-344	46	6	evaluate	evaluate	VERB
ajbmeb-344	46	7	fair	fair	ADJ
ajbmeb-344	46	8	value	value	NOUN
ajbmeb-344	46	9	estimates	estimate	NOUN
ajbmeb-344	46	10	.	.	PUNCT
ajbmeb-344	47	1	𝐗𝟓	𝐗𝟓	PROPN
ajbmeb-344	47	2	the	the	DET
ajbmeb-344	47	3	auditor	auditor	NOUN
ajbmeb-344	47	4	is	be	AUX
ajbmeb-344	47	5	interested	interested	ADJ
ajbmeb-344	47	6	in	in	ADP
ajbmeb-344	47	7	verifying	verify	VERB
ajbmeb-344	47	8	the	the	DET
ajbmeb-344	47	9	data	datum	NOUN
ajbmeb-344	47	10	sources	source	NOUN
ajbmeb-344	47	11	on	on	ADP
ajbmeb-344	47	12	which	which	PRON
ajbmeb-344	47	13	the	the	DET
ajbmeb-344	47	14	fair	fair	ADJ
ajbmeb-344	47	15	value	value	NOUN
ajbmeb-344	47	16	estimates	estimate	NOUN
ajbmeb-344	47	17	are	be	AUX
ajbmeb-344	47	18	based	base	VERB
ajbmeb-344	47	19	through	through	ADP
ajbmeb-344	47	20	mathematical	mathematical	ADJ
ajbmeb-344	47	21	recalculation	recalculation	NOUN
ajbmeb-344	47	22	and	and	CCONJ
ajbmeb-344	47	23	verifying	verify	VERB
ajbmeb-344	47	24	information	information	NOUN
ajbmeb-344	47	25	sources	source	NOUN
ajbmeb-344	47	26	to	to	PART
ajbmeb-344	47	27	ensure	ensure	VERB
ajbmeb-344	47	28	internal	internal	ADJ
ajbmeb-344	47	29	consistency	consistency	NOUN
ajbmeb-344	47	30	.	.	PUNCT
ajbmeb-344	48	1	𝐗𝟔	𝐗𝟔	PROPN
ajbmeb-344	48	2	the	the	DET
ajbmeb-344	48	3	auditor	auditor	NOUN
ajbmeb-344	48	4	should	should	AUX
ajbmeb-344	48	5	verify	verify	VERB
ajbmeb-344	48	6	that	that	SCONJ
ajbmeb-344	48	7	the	the	DET
ajbmeb-344	48	8	fair	fair	ADJ
ajbmeb-344	48	9	value	value	NOUN
ajbmeb-344	48	10	estimation	estimation	NOUN
ajbmeb-344	48	11	methods	method	NOUN
ajbmeb-344	48	12	are	be	AUX
ajbmeb-344	48	13	appropriate	appropriate	ADJ
ajbmeb-344	48	14	and	and	CCONJ
ajbmeb-344	48	15	that	that	SCONJ
ajbmeb-344	48	16	they	they	PRON
ajbmeb-344	48	17	are	be	AUX
ajbmeb-344	48	18	applied	apply	VERB
ajbmeb-344	48	19	on	on	ADP
ajbmeb-344	48	20	a	a	DET
ajbmeb-344	48	21	regular	regular	ADJ
ajbmeb-344	48	22	basis	basis	NOUN
ajbmeb-344	48	23	.	.	PUNCT
ajbmeb-344	49	1	𝐗𝟕	𝐗𝟕	PROPN
ajbmeb-344	49	2	american	american	PROPN
ajbmeb-344	49	3	journal	journal	PROPN
ajbmeb-344	49	4	of	of	ADP
ajbmeb-344	49	5	business	business	NOUN
ajbmeb-344	49	6	management	management	NOUN
ajbmeb-344	49	7	,	,	PUNCT
ajbmeb-344	49	8	economics	economic	NOUN
ajbmeb-344	49	9	and	and	CCONJ
ajbmeb-344	49	10	banking	banking	NOUN
ajbmeb-344	49	11	volume	volume	NOUN
ajbmeb-344	49	12	8	8	NUM
ajbmeb-344	49	13	,	,	PUNCT
ajbmeb-344	49	14	jan	jan	PROPN
ajbmeb-344	49	15	.	.	PROPN
ajbmeb-344	49	16	,	,	PUNCT
ajbmeb-344	49	17	2023	2023	NUM
ajbmeb-344	49	18	p	p	NOUN
ajbmeb-344	49	19	a	a	PRON
ajbmeb-344	49	20	g	g	NOUN
ajbmeb-344	49	21	e	e	NOUN
ajbmeb-344	49	22	|	|	ADV
ajbmeb-344	49	23	57	57	NUM
ajbmeb-344	49	24	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-344	49	25	table	table	NOUN
ajbmeb-344	49	26	(	(	PUNCT
ajbmeb-344	49	27	3	3	X
ajbmeb-344	49	28	)	)	PUNCT
ajbmeb-344	49	29	coding	code	VERB
ajbmeb-344	49	30	the	the	DET
ajbmeb-344	49	31	paragraphs	paragraph	NOUN
ajbmeb-344	49	32	of	of	ADP
ajbmeb-344	49	33	the	the	DET
ajbmeb-344	49	34	second	second	ADJ
ajbmeb-344	49	35	axis	axis	NOUN
ajbmeb-344	49	36	,	,	PUNCT
ajbmeb-344	49	37	the	the	DET
ajbmeb-344	49	38	effectiveness	effectiveness	NOUN
ajbmeb-344	49	39	of	of	ADP
ajbmeb-344	49	40	professional	professional	ADJ
ajbmeb-344	49	41	skepticism	skepticism	NOUN
ajbmeb-344	49	42	(	(	PUNCT
ajbmeb-344	49	43	response	response	NOUN
ajbmeb-344	49	44	variable	variable	NOUN
ajbmeb-344	49	45	)	)	PUNCT
ajbmeb-344	49	46	phrases	phrase	NOUN
ajbmeb-344	49	47	(	(	PUNCT
ajbmeb-344	49	48	paragraphs	paragraph	NOUN
ajbmeb-344	49	49	)	)	PUNCT
ajbmeb-344	49	50	paragraph	paragraph	NOUN
ajbmeb-344	49	51	symbol	symbol	NOUN
ajbmeb-344	49	52	phrases	phrase	NOUN
ajbmeb-344	49	53	(	(	PUNCT
ajbmeb-344	49	54	paragraphs	paragraph	NOUN
ajbmeb-344	49	55	)	)	PUNCT
ajbmeb-344	49	56	paragraph	paragraph	NOUN
ajbmeb-344	49	57	symbol	symbol	NOUN
ajbmeb-344	49	58	the	the	DET
ajbmeb-344	49	59	characteristic	characteristic	NOUN
ajbmeb-344	49	60	of	of	ADP
ajbmeb-344	49	61	the	the	DET
ajbmeb-344	49	62	questioning	questioning	NOUN
ajbmeb-344	49	63	mentality	mentality	NOUN
ajbmeb-344	49	64	does	do	AUX
ajbmeb-344	49	65	not	not	PART
ajbmeb-344	49	66	adhere	adhere	VERB
ajbmeb-344	49	67	to	to	ADP
ajbmeb-344	49	68	international	international	ADJ
ajbmeb-344	49	69	auditing	auditing	NOUN
ajbmeb-344	49	70	standards	standard	NOUN
ajbmeb-344	49	71	only	only	ADV
ajbmeb-344	49	72	in	in	ADP
ajbmeb-344	49	73	thinking	thinking	NOUN
ajbmeb-344	49	74	,	,	PUNCT
ajbmeb-344	49	75	but	but	CCONJ
ajbmeb-344	49	76	also	also	ADV
ajbmeb-344	49	77	includes	include	VERB
ajbmeb-344	49	78	everything	everything	PRON
ajbmeb-344	49	79	related	relate	VERB
ajbmeb-344	49	80	to	to	ADP
ajbmeb-344	49	81	understanding	understanding	NOUN
ajbmeb-344	49	82	and	and	CCONJ
ajbmeb-344	49	83	analyzing	analyze	VERB
ajbmeb-344	49	84	the	the	DET
ajbmeb-344	49	85	facts	fact	NOUN
ajbmeb-344	49	86	aim	aim	VERB
ajbmeb-344	49	87	to	to	PART
ajbmeb-344	49	88	examine	examine	VERB
ajbmeb-344	49	89	evidence	evidence	NOUN
ajbmeb-344	49	90	.	.	PUNCT
ajbmeb-344	50	1	𝐘𝟏	𝐘𝟏	PROPN
ajbmeb-344	50	2	the	the	DET
ajbmeb-344	50	3	auditor	auditor	NOUN
ajbmeb-344	50	4	is	be	AUX
ajbmeb-344	50	5	required	require	VERB
ajbmeb-344	50	6	to	to	PART
ajbmeb-344	50	7	take	take	VERB
ajbmeb-344	50	8	into	into	ADP
ajbmeb-344	50	9	account	account	NOUN
ajbmeb-344	50	10	the	the	DET
ajbmeb-344	50	11	psychological	psychological	ADJ
ajbmeb-344	50	12	and	and	CCONJ
ajbmeb-344	50	13	personal	personal	ADJ
ajbmeb-344	50	14	dimensions	dimension	NOUN
ajbmeb-344	50	15	when	when	SCONJ
ajbmeb-344	50	16	dealing	deal	VERB
ajbmeb-344	50	17	with	with	ADP
ajbmeb-344	50	18	the	the	DET
ajbmeb-344	50	19	customer	customer	NOUN
ajbmeb-344	50	20	.	.	PUNCT
ajbmeb-344	51	1	𝐘𝟕	𝐘𝟕	PROPN
ajbmeb-344	51	2	the	the	DET
ajbmeb-344	51	3	auditor	auditor	NOUN
ajbmeb-344	51	4	pays	pay	VERB
ajbmeb-344	51	5	attention	attention	NOUN
ajbmeb-344	51	6	to	to	ADP
ajbmeb-344	51	7	all	all	DET
ajbmeb-344	51	8	available	available	ADJ
ajbmeb-344	51	9	information	information	NOUN
ajbmeb-344	51	10	before	before	ADP
ajbmeb-344	51	11	issuing	issue	VERB
ajbmeb-344	51	12	a	a	DET
ajbmeb-344	51	13	professional	professional	ADJ
ajbmeb-344	51	14	judgment	judgment	NOUN
ajbmeb-344	51	15	.	.	PUNCT
ajbmeb-344	52	1	𝐘𝟐	𝐘𝟐	PROPN
ajbmeb-344	52	2	the	the	DET
ajbmeb-344	52	3	auditor	auditor	NOUN
ajbmeb-344	52	4	must	must	AUX
ajbmeb-344	52	5	match	match	VERB
ajbmeb-344	52	6	the	the	DET
ajbmeb-344	52	7	content	content	NOUN
ajbmeb-344	52	8	of	of	ADP
ajbmeb-344	52	9	the	the	DET
ajbmeb-344	52	10	verbal	verbal	ADJ
ajbmeb-344	52	11	and	and	CCONJ
ajbmeb-344	52	12	nonverbal	nonverbal	ADJ
ajbmeb-344	52	13	information	information	NOUN
ajbmeb-344	52	14	in	in	ADP
ajbmeb-344	52	15	order	order	NOUN
ajbmeb-344	52	16	to	to	PART
ajbmeb-344	52	17	reach	reach	VERB
ajbmeb-344	52	18	an	an	DET
ajbmeb-344	52	19	understanding	understanding	NOUN
ajbmeb-344	52	20	of	of	ADP
ajbmeb-344	52	21	the	the	DET
ajbmeb-344	52	22	customer	customer	NOUN
ajbmeb-344	52	23	’s	’s	PART
ajbmeb-344	52	24	personality	personality	NOUN
ajbmeb-344	52	25	.	.	PUNCT
ajbmeb-344	53	1	𝐘𝟖	𝐘𝟖	VERB
ajbmeb-344	53	2	the	the	DET
ajbmeb-344	53	3	search	search	NOUN
ajbmeb-344	53	4	for	for	ADP
ajbmeb-344	53	5	knowledge	knowledge	NOUN
ajbmeb-344	53	6	feature	feature	NOUN
ajbmeb-344	53	7	enhances	enhance	NOUN
ajbmeb-344	53	8	giving	give	VERB
ajbmeb-344	53	9	clear	clear	ADJ
ajbmeb-344	53	10	perceptions	perception	NOUN
ajbmeb-344	53	11	of	of	ADP
ajbmeb-344	53	12	the	the	DET
ajbmeb-344	53	13	factors	factor	NOUN
ajbmeb-344	53	14	that	that	PRON
ajbmeb-344	53	15	help	help	VERB
ajbmeb-344	53	16	in	in	ADP
ajbmeb-344	53	17	evaluating	evaluate	VERB
ajbmeb-344	53	18	the	the	DET
ajbmeb-344	53	19	evidence	evidence	NOUN
ajbmeb-344	53	20	according	accord	VERB
ajbmeb-344	53	21	to	to	ADP
ajbmeb-344	53	22	a	a	DET
ajbmeb-344	53	23	realistic	realistic	ADJ
ajbmeb-344	53	24	and	and	CCONJ
ajbmeb-344	53	25	accurate	accurate	ADJ
ajbmeb-344	53	26	perspective	perspective	NOUN
ajbmeb-344	53	27	.	.	PUNCT
ajbmeb-344	54	1	𝐘𝟑	𝐘𝟑	PROPN
ajbmeb-344	54	2	the	the	DET
ajbmeb-344	54	3	auditor	auditor	NOUN
ajbmeb-344	54	4	does	do	AUX
ajbmeb-344	54	5	not	not	PART
ajbmeb-344	54	6	allow	allow	VERB
ajbmeb-344	54	7	any	any	DET
ajbmeb-344	54	8	external	external	ADJ
ajbmeb-344	54	9	influences	influence	NOUN
ajbmeb-344	54	10	to	to	PART
ajbmeb-344	54	11	change	change	VERB
ajbmeb-344	54	12	his	his	PRON
ajbmeb-344	54	13	skeptical	skeptical	ADJ
ajbmeb-344	54	14	attitude	attitude	NOUN
ajbmeb-344	54	15	,	,	PUNCT
ajbmeb-344	54	16	as	as	SCONJ
ajbmeb-344	54	17	he	he	PRON
ajbmeb-344	54	18	controls	control	VERB
ajbmeb-344	54	19	himself	himself	PRON
ajbmeb-344	54	20	and	and	CCONJ
ajbmeb-344	54	21	his	his	PRON
ajbmeb-344	54	22	feelings	feeling	NOUN
ajbmeb-344	54	23	.	.	PUNCT
ajbmeb-344	55	1	𝐘𝟗	𝐘𝟗	PROPN
ajbmeb-344	55	2	the	the	DET
ajbmeb-344	55	3	auditor	auditor	NOUN
ajbmeb-344	55	4	is	be	AUX
ajbmeb-344	55	5	always	always	ADV
ajbmeb-344	55	6	ready	ready	ADJ
ajbmeb-344	55	7	to	to	PART
ajbmeb-344	55	8	reveal	reveal	VERB
ajbmeb-344	55	9	knowledge	knowledge	NOUN
ajbmeb-344	55	10	of	of	ADP
ajbmeb-344	55	11	the	the	DET
ajbmeb-344	55	12	mind	mind	NOUN
ajbmeb-344	55	13	and	and	CCONJ
ajbmeb-344	55	14	has	have	VERB
ajbmeb-344	55	15	a	a	DET
ajbmeb-344	55	16	new	new	ADJ
ajbmeb-344	55	17	mentality	mentality	NOUN
ajbmeb-344	55	18	,	,	PUNCT
ajbmeb-344	55	19	as	as	SCONJ
ajbmeb-344	55	20	he	he	PRON
ajbmeb-344	55	21	practices	practice	VERB
ajbmeb-344	55	22	open	open	ADJ
ajbmeb-344	55	23	questioning	questioning	NOUN
ajbmeb-344	55	24	.	.	PUNCT
ajbmeb-344	56	1	𝐘𝟒	𝐘𝟒	NOUN
ajbmeb-344	56	2	the	the	DET
ajbmeb-344	56	3	tendency	tendency	NOUN
ajbmeb-344	56	4	of	of	ADP
ajbmeb-344	56	5	professional	professional	ADJ
ajbmeb-344	56	6	skepticism	skepticism	NOUN
ajbmeb-344	56	7	is	be	AUX
ajbmeb-344	56	8	based	base	VERB
ajbmeb-344	56	9	on	on	ADP
ajbmeb-344	56	10	the	the	DET
ajbmeb-344	56	11	fact	fact	NOUN
ajbmeb-344	56	12	that	that	SCONJ
ajbmeb-344	56	13	the	the	DET
ajbmeb-344	56	14	auditor	auditor	NOUN
ajbmeb-344	56	15	possesses	possess	VERB
ajbmeb-344	56	16	selfconfidence	selfconfidence	NOUN
ajbmeb-344	56	17	and	and	CCONJ
ajbmeb-344	56	18	self	self	NOUN
ajbmeb-344	56	19	-	-	PUNCT
ajbmeb-344	56	20	respect	respect	NOUN
ajbmeb-344	56	21	,	,	PUNCT
ajbmeb-344	56	22	which	which	PRON
ajbmeb-344	56	23	enables	enable	VERB
ajbmeb-344	56	24	him	he	PRON
ajbmeb-344	56	25	not	not	PART
ajbmeb-344	56	26	to	to	PART
ajbmeb-344	56	27	be	be	AUX
ajbmeb-344	56	28	inclined	incline	VERB
ajbmeb-344	56	29	to	to	ADP
ajbmeb-344	56	30	temptations	temptation	NOUN
ajbmeb-344	56	31	that	that	PRON
ajbmeb-344	56	32	limit	limit	VERB
ajbmeb-344	56	33	his	his	PRON
ajbmeb-344	56	34	his	his	PRON
ajbmeb-344	56	35	practices	practice	NOUN
ajbmeb-344	56	36	of	of	ADP
ajbmeb-344	56	37	professional	professional	ADJ
ajbmeb-344	56	38	skepticism	skepticism	NOUN
ajbmeb-344	56	39	.	.	PUNCT
ajbmeb-344	57	1	𝐘𝟏𝟎	𝐘𝟏𝟎	PROPN
ajbmeb-344	57	2	the	the	DET
ajbmeb-344	57	3	availability	availability	NOUN
ajbmeb-344	57	4	of	of	ADP
ajbmeb-344	57	5	evidence	evidence	NOUN
ajbmeb-344	57	6	indicating	indicate	VERB
ajbmeb-344	57	7	the	the	DET
ajbmeb-344	57	8	integrity	integrity	NOUN
ajbmeb-344	57	9	and	and	CCONJ
ajbmeb-344	57	10	honesty	honesty	NOUN
ajbmeb-344	57	11	of	of	ADP
ajbmeb-344	57	12	management	management	NOUN
ajbmeb-344	57	13	does	do	AUX
ajbmeb-344	57	14	not	not	PART
ajbmeb-344	57	15	exempt	exempt	VERB
ajbmeb-344	57	16	the	the	DET
ajbmeb-344	57	17	auditor	auditor	NOUN
ajbmeb-344	57	18	from	from	ADP
ajbmeb-344	57	19	practicing	practice	VERB
ajbmeb-344	57	20	professional	professional	ADJ
ajbmeb-344	57	21	skepticism	skepticism	NOUN
ajbmeb-344	57	22	.	.	PUNCT
ajbmeb-344	58	1	𝐘𝟓	𝐘𝟓	NOUN
ajbmeb-344	58	2	the	the	DET
ajbmeb-344	58	3	availability	availability	NOUN
ajbmeb-344	58	4	of	of	ADP
ajbmeb-344	58	5	evidence	evidence	NOUN
ajbmeb-344	58	6	indicating	indicate	VERB
ajbmeb-344	58	7	the	the	DET
ajbmeb-344	58	8	integrity	integrity	NOUN
ajbmeb-344	58	9	and	and	CCONJ
ajbmeb-344	58	10	honesty	honesty	NOUN
ajbmeb-344	58	11	of	of	ADP
ajbmeb-344	58	12	management	management	NOUN
ajbmeb-344	58	13	does	do	AUX
ajbmeb-344	58	14	not	not	PART
ajbmeb-344	58	15	exempt	exempt	VERB
ajbmeb-344	58	16	the	the	DET
ajbmeb-344	58	17	auditor	auditor	NOUN
ajbmeb-344	58	18	from	from	ADP
ajbmeb-344	58	19	practicing	practice	VERB
ajbmeb-344	58	20	professional	professional	ADJ
ajbmeb-344	58	21	skepticism	skepticism	NOUN
ajbmeb-344	58	22	.	.	PUNCT
ajbmeb-344	59	1	𝐘𝟏𝟏	𝐘𝟏𝟏	NOUN
ajbmeb-344	59	2	the	the	DET
ajbmeb-344	59	3	critical	critical	ADJ
ajbmeb-344	59	4	evaluation	evaluation	NOUN
ajbmeb-344	59	5	of	of	ADP
ajbmeb-344	59	6	evidence	evidence	NOUN
ajbmeb-344	59	7	requires	require	VERB
ajbmeb-344	59	8	the	the	DET
ajbmeb-344	59	9	auditor	auditor	NOUN
ajbmeb-344	59	10	not	not	PART
ajbmeb-344	59	11	to	to	PART
ajbmeb-344	59	12	accept	accept	VERB
ajbmeb-344	59	13	any	any	DET
ajbmeb-344	59	14	unconvincing	unconvincing	ADJ
ajbmeb-344	59	15	audit	audit	NOUN
ajbmeb-344	59	16	evidence	evidence	NOUN
ajbmeb-344	59	17	for	for	ADP
ajbmeb-344	59	18	use	use	NOUN
ajbmeb-344	59	19	.	.	PUNCT
ajbmeb-344	60	1	𝐘𝟔	𝐘𝟔	PROPN
ajbmeb-344	60	2	the	the	DET
ajbmeb-344	60	3	critical	critical	ADJ
ajbmeb-344	60	4	evaluation	evaluation	NOUN
ajbmeb-344	60	5	of	of	ADP
ajbmeb-344	60	6	evidence	evidence	NOUN
ajbmeb-344	60	7	requires	require	VERB
ajbmeb-344	60	8	the	the	DET
ajbmeb-344	60	9	auditor	auditor	NOUN
ajbmeb-344	60	10	not	not	PART
ajbmeb-344	60	11	to	to	PART
ajbmeb-344	60	12	accept	accept	VERB
ajbmeb-344	60	13	any	any	DET
ajbmeb-344	60	14	unconvincing	unconvincing	ADJ
ajbmeb-344	60	15	audit	audit	NOUN
ajbmeb-344	60	16	evidence	evidence	NOUN
ajbmeb-344	60	17	for	for	ADP
ajbmeb-344	60	18	use	use	NOUN
ajbmeb-344	60	19	.	.	PUNCT
ajbmeb-344	61	1	𝐘𝟏𝟐	𝐘𝟏𝟐	NOUN
ajbmeb-344	61	2	source	source	NOUN
ajbmeb-344	61	3	:	:	PUNCT
ajbmeb-344	61	4	prepared	prepare	VERB
ajbmeb-344	61	5	by	by	ADP
ajbmeb-344	61	6	the	the	DET
ajbmeb-344	61	7	two	two	NUM
ajbmeb-344	61	8	researchers	researcher	NOUN
ajbmeb-344	61	9	in	in	ADP
ajbmeb-344	61	10	order	order	NOUN
ajbmeb-344	61	11	to	to	PART
ajbmeb-344	61	12	find	find	VERB
ajbmeb-344	61	13	out	out	ADP
ajbmeb-344	61	14	the	the	DET
ajbmeb-344	61	15	answers	answer	NOUN
ajbmeb-344	61	16	to	to	ADP
ajbmeb-344	61	17	the	the	DET
ajbmeb-344	61	18	sample	sample	NOUN
ajbmeb-344	61	19	trends	trend	NOUN
ajbmeb-344	61	20	for	for	ADP
ajbmeb-344	61	21	each	each	DET
ajbmeb-344	61	22	paragraph	paragraph	NOUN
ajbmeb-344	61	23	of	of	ADP
ajbmeb-344	61	24	the	the	DET
ajbmeb-344	61	25	questionnaire	questionnaire	NOUN
ajbmeb-344	61	26	form	form	NOUN
ajbmeb-344	61	27	,	,	PUNCT
ajbmeb-344	61	28	the	the	DET
ajbmeb-344	61	29	ratios	ratio	NOUN
ajbmeb-344	61	30	,	,	PUNCT
ajbmeb-344	61	31	frequencies	frequency	NOUN
ajbmeb-344	61	32	,	,	PUNCT
ajbmeb-344	61	33	arithmetic	arithmetic	ADJ
ajbmeb-344	61	34	means	mean	NOUN
ajbmeb-344	61	35	,	,	PUNCT
ajbmeb-344	61	36	and	and	CCONJ
ajbmeb-344	61	37	standard	standard	ADJ
ajbmeb-344	61	38	deviations	deviation	NOUN
ajbmeb-344	61	39	were	be	AUX
ajbmeb-344	61	40	used	use	VERB
ajbmeb-344	61	41	,	,	PUNCT
ajbmeb-344	61	42	as	as	ADV
ajbmeb-344	61	43	well	well	ADV
ajbmeb-344	61	44	as	as	ADP
ajbmeb-344	61	45	the	the	DET
ajbmeb-344	61	46	results	result	NOUN
ajbmeb-344	61	47	presented	present	VERB
ajbmeb-344	61	48	in	in	ADP
ajbmeb-344	61	49	tables	table	NOUN
ajbmeb-344	61	50	no	no	INTJ
ajbmeb-344	61	51	.	.	PUNCT
ajbmeb-344	62	1	(	(	PUNCT
ajbmeb-344	62	2	2	2	NUM
ajbmeb-344	62	3	)	)	PUNCT
ajbmeb-344	62	4	and	and	CCONJ
ajbmeb-344	62	5	(	(	PUNCT
ajbmeb-344	62	6	3	3	NUM
ajbmeb-344	62	7	)	)	PUNCT
ajbmeb-344	62	8	.	.	PUNCT
ajbmeb-344	63	1	the	the	DET
ajbmeb-344	63	2	research	research	NOUN
ajbmeb-344	63	3	sample	sample	NOUN
ajbmeb-344	63	4	answers	answer	NOUN
ajbmeb-344	63	5	to	to	ADP
ajbmeb-344	63	6	the	the	DET
ajbmeb-344	63	7	questionnaire	questionnaire	NOUN
ajbmeb-344	63	8	paragraphs	paragraph	NOUN
ajbmeb-344	63	9	were	be	AUX
ajbmeb-344	63	10	used	use	VERB
ajbmeb-344	63	11	as	as	SCONJ
ajbmeb-344	63	12	follows	follow	VERB
ajbmeb-344	63	13	:	:	PUNCT
ajbmeb-344	63	14	american	american	PROPN
ajbmeb-344	63	15	journal	journal	PROPN
ajbmeb-344	63	16	of	of	ADP
ajbmeb-344	63	17	business	business	NOUN
ajbmeb-344	63	18	management	management	NOUN
ajbmeb-344	63	19	,	,	PUNCT
ajbmeb-344	63	20	economics	economic	NOUN
ajbmeb-344	63	21	and	and	CCONJ
ajbmeb-344	63	22	banking	banking	NOUN
ajbmeb-344	63	23	volume	volume	NOUN
ajbmeb-344	63	24	8	8	NUM
ajbmeb-344	63	25	,	,	PUNCT
ajbmeb-344	63	26	jan	jan	PROPN
ajbmeb-344	63	27	.	.	PROPN
ajbmeb-344	63	28	,	,	PUNCT
ajbmeb-344	63	29	2023	2023	NUM
ajbmeb-344	63	30	p	p	NOUN
ajbmeb-344	63	31	a	a	DET
ajbmeb-344	63	32	g	g	NOUN
ajbmeb-344	63	33	e	e	NOUN
ajbmeb-344	63	34	|	|	ADV
ajbmeb-344	63	35	58	58	NUM
ajbmeb-344	63	36	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-344	63	37	table	table	NOUN
ajbmeb-344	63	38	(	(	PUNCT
ajbmeb-344	63	39	4	4	X
ajbmeb-344	63	40	)	)	PUNCT
ajbmeb-344	63	41	frequencies	frequency	NOUN
ajbmeb-344	63	42	of	of	ADP
ajbmeb-344	63	43	the	the	DET
ajbmeb-344	63	44	sample	sample	NOUN
ajbmeb-344	63	45	’s	’s	PART
ajbmeb-344	63	46	answers	answer	NOUN
ajbmeb-344	63	47	,	,	PUNCT
ajbmeb-344	63	48	the	the	DET
ajbmeb-344	63	49	arithmetic	arithmetic	ADJ
ajbmeb-344	63	50	mean	mean	NOUN
ajbmeb-344	63	51	,	,	PUNCT
ajbmeb-344	63	52	standard	standard	ADJ
ajbmeb-344	63	53	deviations	deviation	NOUN
ajbmeb-344	63	54	,	,	PUNCT
ajbmeb-344	63	55	and	and	CCONJ
ajbmeb-344	63	56	the	the	DET
ajbmeb-344	63	57	degree	degree	NOUN
ajbmeb-344	63	58	of	of	ADP
ajbmeb-344	63	59	agreement	agreement	NOUN
ajbmeb-344	63	60	with	with	ADP
ajbmeb-344	63	61	the	the	DET
ajbmeb-344	63	62	paragraphs	paragraph	NOUN
ajbmeb-344	63	63	of	of	ADP
ajbmeb-344	63	64	the	the	DET
ajbmeb-344	63	65	first	first	ADJ
ajbmeb-344	63	66	axis	axis	NOUN
ajbmeb-344	63	67	(	(	PUNCT
ajbmeb-344	63	68	the	the	DET
ajbmeb-344	63	69	role	role	NOUN
ajbmeb-344	63	70	of	of	ADP
ajbmeb-344	63	71	training	training	NOUN
ajbmeb-344	63	72	and	and	CCONJ
ajbmeb-344	63	73	scientific	scientific	ADJ
ajbmeb-344	63	74	qualification	qualification	NOUN
ajbmeb-344	63	75	of	of	ADP
ajbmeb-344	63	76	the	the	DET
ajbmeb-344	63	77	external	external	ADJ
ajbmeb-344	63	78	auditor	auditor	NOUN
ajbmeb-344	63	79	when	when	SCONJ
ajbmeb-344	63	80	auditing	audit	VERB
ajbmeb-344	63	81	fair	fair	ADJ
ajbmeb-344	63	82	value	value	NOUN
ajbmeb-344	63	83	estimates	estimate	NOUN
ajbmeb-344	63	84	)	)	PUNCT
ajbmeb-344	63	85	source	source	NOUN
ajbmeb-344	63	86	:	:	PUNCT
ajbmeb-344	63	87	the	the	DET
ajbmeb-344	63	88	preparation	preparation	NOUN
ajbmeb-344	63	89	of	of	ADP
ajbmeb-344	63	90	the	the	DET
ajbmeb-344	63	91	two	two	NUM
ajbmeb-344	63	92	researchers	researcher	NOUN
ajbmeb-344	63	93	based	base	VERB
ajbmeb-344	63	94	on	on	ADP
ajbmeb-344	63	95	the	the	DET
ajbmeb-344	63	96	results	result	NOUN
ajbmeb-344	63	97	of	of	ADP
ajbmeb-344	63	98	the	the	DET
ajbmeb-344	63	99	program	program	NOUN
ajbmeb-344	63	100	spss	spss	NOUN
ajbmeb-344	63	101	.	.	PUNCT
ajbmeb-344	64	1	from	from	ADP
ajbmeb-344	64	2	table	table	NOUN
ajbmeb-344	64	3	(	(	PUNCT
ajbmeb-344	64	4	4	4	NUM
ajbmeb-344	64	5	)	)	PUNCT
ajbmeb-344	64	6	,	,	PUNCT
ajbmeb-344	64	7	we	we	PRON
ajbmeb-344	64	8	note	note	VERB
ajbmeb-344	64	9	that	that	SCONJ
ajbmeb-344	64	10	most	most	ADJ
ajbmeb-344	64	11	of	of	ADP
ajbmeb-344	64	12	the	the	DET
ajbmeb-344	64	13	answers	answer	NOUN
ajbmeb-344	64	14	of	of	ADP
ajbmeb-344	64	15	the	the	DET
ajbmeb-344	64	16	research	research	NOUN
ajbmeb-344	64	17	sample	sample	NOUN
ajbmeb-344	64	18	were	be	AUX
ajbmeb-344	64	19	distributed	distribute	VERB
ajbmeb-344	64	20	between	between	ADP
ajbmeb-344	64	21	two	two	NUM
ajbmeb-344	64	22	options	option	NOUN
ajbmeb-344	64	23	(	(	PUNCT
ajbmeb-344	64	24	strongly	strongly	ADV
ajbmeb-344	64	25	agree	agree	VERB
ajbmeb-344	64	26	,	,	PUNCT
ajbmeb-344	64	27	agree	agree	VERB
ajbmeb-344	64	28	)	)	PUNCT
ajbmeb-344	64	29	in	in	ADP
ajbmeb-344	64	30	large	large	ADJ
ajbmeb-344	64	31	numbers	number	NOUN
ajbmeb-344	64	32	and	and	CCONJ
ajbmeb-344	64	33	percentages	percentage	NOUN
ajbmeb-344	64	34	.	.	PUNCT
ajbmeb-344	65	1	checking	check	VERB
ajbmeb-344	65	2	the	the	DET
ajbmeb-344	65	3	fair	fair	ADJ
ajbmeb-344	65	4	value	value	NOUN
ajbmeb-344	65	5	estimates	estimate	NOUN
ajbmeb-344	65	6	)	)	PUNCT
ajbmeb-344	65	7	all	all	PRON
ajbmeb-344	65	8	of	of	ADP
ajbmeb-344	65	9	them	they	PRON
ajbmeb-344	65	10	are	be	AUX
ajbmeb-344	65	11	based	base	VERB
ajbmeb-344	65	12	on	on	ADP
ajbmeb-344	65	13	the	the	DET
ajbmeb-344	65	14	arithmetic	arithmetic	ADJ
ajbmeb-344	65	15	mean	mean	NOUN
ajbmeb-344	65	16	based	base	VERB
ajbmeb-344	65	17	on	on	ADP
ajbmeb-344	65	18	the	the	DET
ajbmeb-344	65	19	sample	sample	NOUN
ajbmeb-344	65	20	size	size	NOUN
ajbmeb-344	65	21	(	(	PUNCT
ajbmeb-344	65	22	70	70	NUM
ajbmeb-344	65	23	)	)	PUNCT
ajbmeb-344	65	24	greater	great	ADJ
ajbmeb-344	65	25	than	than	ADP
ajbmeb-344	65	26	(	(	PUNCT
ajbmeb-344	65	27	4	4	NUM
ajbmeb-344	65	28	)	)	PUNCT
ajbmeb-344	65	29	,	,	PUNCT
ajbmeb-344	65	30	most	most	ADJ
ajbmeb-344	65	31	of	of	ADP
ajbmeb-344	65	32	them	they	PRON
ajbmeb-344	65	33	except	except	SCONJ
ajbmeb-344	65	34	for	for	ADP
ajbmeb-344	65	35	paragraphs	paragraph	NOUN
ajbmeb-344	65	36	x_2	x_2	PROPN
ajbmeb-344	65	37	and	and	CCONJ
ajbmeb-344	65	38	x_5	x_5	PROPN
ajbmeb-344	65	39	,	,	PUNCT
ajbmeb-344	65	40	and	and	CCONJ
ajbmeb-344	65	41	the	the	DET
ajbmeb-344	65	42	arithmetic	arithmetic	ADJ
ajbmeb-344	65	43	mean	mean	NOUN
ajbmeb-344	65	44	for	for	ADP
ajbmeb-344	65	45	the	the	DET
ajbmeb-344	65	46	first	first	ADJ
ajbmeb-344	65	47	axis	axis	NOUN
ajbmeb-344	65	48	was	be	AUX
ajbmeb-344	65	49	(	(	PUNCT
ajbmeb-344	65	50	4.28	4.28	NUM
ajbmeb-344	65	51	)	)	PUNCT
ajbmeb-344	65	52	and	and	CCONJ
ajbmeb-344	65	53	a	a	DET
ajbmeb-344	65	54	standard	standard	ADJ
ajbmeb-344	65	55	deviation	deviation	NOUN
ajbmeb-344	65	56	(	(	PUNCT
ajbmeb-344	65	57	0.36	0.36	NUM
ajbmeb-344	65	58	)	)	PUNCT
ajbmeb-344	65	59	,	,	PUNCT
ajbmeb-344	65	60	and	and	CCONJ
ajbmeb-344	65	61	this	this	PRON
ajbmeb-344	65	62	indicates	indicate	VERB
ajbmeb-344	65	63	the	the	DET
ajbmeb-344	65	64	agreement	agreement	NOUN
ajbmeb-344	65	65	of	of	ADP
ajbmeb-344	65	66	the	the	DET
ajbmeb-344	65	67	research	research	NOUN
ajbmeb-344	65	68	sample	sample	NOUN
ajbmeb-344	65	69	and	and	CCONJ
ajbmeb-344	65	70	agreement	agreement	VERB
ajbmeb-344	65	71	their	their	PRON
ajbmeb-344	65	72	opinions	opinion	NOUN
ajbmeb-344	65	73	on	on	ADP
ajbmeb-344	65	74	the	the	DET
ajbmeb-344	65	75	importance	importance	NOUN
ajbmeb-344	65	76	of	of	ADP
ajbmeb-344	65	77	the	the	DET
ajbmeb-344	65	78	paragraphs	paragraph	NOUN
ajbmeb-344	65	79	of	of	ADP
ajbmeb-344	65	80	this	this	DET
ajbmeb-344	65	81	axis	axis	NOUN
ajbmeb-344	65	82	,	,	PUNCT
ajbmeb-344	65	83	and	and	CCONJ
ajbmeb-344	65	84	it	it	PRON
ajbmeb-344	65	85	is	be	AUX
ajbmeb-344	65	86	clear	clear	ADJ
ajbmeb-344	65	87	from	from	ADP
ajbmeb-344	65	88	table	table	NOUN
ajbmeb-344	65	89	(	(	PUNCT
ajbmeb-344	65	90	4	4	NUM
ajbmeb-344	65	91	)	)	PUNCT
ajbmeb-344	66	1	that	that	SCONJ
ajbmeb-344	66	2	the	the	DET
ajbmeb-344	66	3	third	third	ADJ
ajbmeb-344	66	4	main	main	ADJ
ajbmeb-344	66	5	factor	factor	NOUN
ajbmeb-344	66	6	of	of	ADP
ajbmeb-344	66	7	the	the	DET
ajbmeb-344	66	8	first	first	ADJ
ajbmeb-344	66	9	axis	axis	NOUN
ajbmeb-344	66	10	(	(	PUNCT
ajbmeb-344	66	11	the	the	DET
ajbmeb-344	66	12	explanatory	explanatory	ADJ
ajbmeb-344	66	13	variable	variable	NOUN
ajbmeb-344	66	14	(	(	PUNCT
ajbmeb-344	66	15	independent	independent	ADJ
ajbmeb-344	66	16	)	)	PUNCT
ajbmeb-344	66	17	)	)	PUNCT
ajbmeb-344	66	18	(	(	PUNCT
ajbmeb-344	66	19	the	the	DET
ajbmeb-344	66	20	importance	importance	NOUN
ajbmeb-344	66	21	of	of	ADP
ajbmeb-344	66	22	training	training	NOUN
ajbmeb-344	66	23	and	and	CCONJ
ajbmeb-344	66	24	scientific	scientific	ADJ
ajbmeb-344	66	25	qualification	qualification	NOUN
ajbmeb-344	66	26	of	of	ADP
ajbmeb-344	66	27	the	the	DET
ajbmeb-344	66	28	external	external	ADJ
ajbmeb-344	66	29	auditor	auditor	NOUN
ajbmeb-344	66	30	when	when	SCONJ
ajbmeb-344	66	31	auditing	audit	VERB
ajbmeb-344	66	32	fair	fair	ADJ
ajbmeb-344	66	33	value	value	NOUN
ajbmeb-344	66	34	estimates	estimate	NOUN
ajbmeb-344	66	35	)	)	PUNCT
ajbmeb-344	66	36	one	one	NUM
ajbmeb-344	66	37	paragraph	paragraph	NOUN
ajbmeb-344	66	38	(	(	PUNCT
ajbmeb-344	66	39	x1	x1	PROPN
ajbmeb-344	66	40	)	)	PUNCT
ajbmeb-344	66	41	guarantees	guarantee	VERB
ajbmeb-344	66	42	that	that	SCONJ
ajbmeb-344	66	43	there	there	PRON
ajbmeb-344	66	44	is	be	VERB
ajbmeb-344	66	45	an	an	DET
ajbmeb-344	66	46	understanding	understanding	NOUN
ajbmeb-344	66	47	of	of	ADP
ajbmeb-344	66	48	the	the	DET
ajbmeb-344	66	49	activity	activity	NOUN
ajbmeb-344	66	50	the	the	DET
ajbmeb-344	66	51	economic	economic	ADJ
ajbmeb-344	66	52	unit	unit	NOUN
ajbmeb-344	66	53	,	,	PUNCT
ajbmeb-344	66	54	training	training	NOUN
ajbmeb-344	66	55	and	and	CCONJ
ajbmeb-344	66	56	experience	experience	NOUN
ajbmeb-344	66	57	reflect	reflect	VERB
ajbmeb-344	66	58	positively	positively	ADV
ajbmeb-344	66	59	on	on	ADP
ajbmeb-344	66	60	the	the	DET
ajbmeb-344	66	61	quality	quality	NOUN
ajbmeb-344	66	62	of	of	ADP
ajbmeb-344	66	63	the	the	DET
ajbmeb-344	66	64	professional	professional	ADJ
ajbmeb-344	66	65	judgments	judgment	NOUN
ajbmeb-344	66	66	issued	issue	VERB
ajbmeb-344	66	67	by	by	ADP
ajbmeb-344	66	68	the	the	DET
ajbmeb-344	66	69	external	external	ADJ
ajbmeb-344	66	70	auditor	auditor	NOUN
ajbmeb-344	66	71	)	)	PUNCT
ajbmeb-344	66	72	and	and	CCONJ
ajbmeb-344	66	73	it	it	PRON
ajbmeb-344	66	74	has	have	VERB
ajbmeb-344	66	75	a	a	DET
ajbmeb-344	66	76	relative	relative	ADJ
ajbmeb-344	66	77	importance	importance	NOUN
ajbmeb-344	66	78	with	with	ADP
ajbmeb-344	66	79	a	a	DET
ajbmeb-344	66	80	value	value	NOUN
ajbmeb-344	66	81	of	of	ADP
ajbmeb-344	66	82	(	(	PUNCT
ajbmeb-344	66	83	0.941	0.941	NUM
ajbmeb-344	66	84	)	)	PUNCT
ajbmeb-344	66	85	and	and	CCONJ
ajbmeb-344	66	86	it	it	PRON
ajbmeb-344	66	87	can	can	AUX
ajbmeb-344	66	88	be	be	AUX
ajbmeb-344	66	89	called	call	VERB
ajbmeb-344	66	90	a	a	DET
ajbmeb-344	66	91	factor	factor	NOUN
ajbmeb-344	66	92	(	(	PUNCT
ajbmeb-344	66	93	the	the	DET
ajbmeb-344	66	94	level	level	NOUN
ajbmeb-344	66	95	of	of	ADP
ajbmeb-344	66	96	accumulated	accumulate	VERB
ajbmeb-344	66	97	experience	experience	NOUN
ajbmeb-344	66	98	of	of	ADP
ajbmeb-344	66	99	the	the	DET
ajbmeb-344	66	100	external	external	ADJ
ajbmeb-344	66	101	auditor	auditor	NOUN
ajbmeb-344	66	102	to	to	PART
ajbmeb-344	66	103	issue	issue	VERB
ajbmeb-344	66	104	professional	professional	ADJ
ajbmeb-344	66	105	judgments	judgment	NOUN
ajbmeb-344	66	106	in	in	ADP
ajbmeb-344	66	107	my	my	PRON
ajbmeb-344	66	108	work	work	NOUN
ajbmeb-344	66	109	the	the	DET
ajbmeb-344	66	110	results	result	NOUN
ajbmeb-344	66	111	of	of	ADP
ajbmeb-344	66	112	the	the	DET
ajbmeb-344	66	113	descriptive	descriptive	ADJ
ajbmeb-344	66	114	statistics	statistic	NOUN
ajbmeb-344	66	115	for	for	ADP
ajbmeb-344	66	116	the	the	DET
ajbmeb-344	66	117	second	second	ADJ
ajbmeb-344	66	118	axis	axis	NOUN
ajbmeb-344	66	119	(	(	PUNCT
ajbmeb-344	66	120	the	the	DET
ajbmeb-344	66	121	effectiveness	effectiveness	NOUN
ajbmeb-344	66	122	of	of	ADP
ajbmeb-344	66	123	professional	professional	ADJ
ajbmeb-344	66	124	skepticism	skepticism	NOUN
ajbmeb-344	66	125	)	)	PUNCT
ajbmeb-344	66	126	were	be	AUX
ajbmeb-344	66	127	as	as	SCONJ
ajbmeb-344	66	128	follows	follow	VERB
ajbmeb-344	66	129	:	:	PUNCT
ajbmeb-344	66	130	degree	degree	NOUN
ajbmeb-344	66	131	of	of	ADP
ajbmeb-344	66	132	approval	approval	PROPN
ajbmeb-344	66	133	standa	standa	PROPN
ajbmeb-344	66	134	rd	rd	PROPN
ajbmeb-344	66	135	deviat	deviat	PROPN
ajbmeb-344	66	136	ion	ion	NOUN
ajbmeb-344	67	1	ari	ari	PROPN
ajbmeb-344	67	2	th	th	X
ajbmeb-344	67	3	me	i	PRON
ajbmeb-344	67	4	tic	tic	ADJ
ajbmeb-344	67	5	me	i	PRON
ajbmeb-344	67	6	an	an	DET
ajbmeb-344	67	7	the	the	DET
ajbmeb-344	67	8	answers	answer	NOUN
ajbmeb-344	67	9	paragrap	paragrap	PROPN
ajbmeb-344	67	10	h	h	NOUN
ajbmeb-344	67	11	symbol	symbol	NOUN
ajbmeb-344	67	12	n	n	PRON
ajbmeb-344	67	13	do	do	AUX
ajbmeb-344	67	14	not	not	PART
ajbmeb-344	67	15	agree	agree	VERB
ajbmeb-344	67	16	agree	agree	VERB
ajbmeb-344	67	17	at	at	ADP
ajbmeb-344	67	18	all	all	ADV
ajbmeb-344	67	19	not	not	PART
ajbmeb-344	67	20	agree	agree	VERB
ajbmeb-344	67	21	neutral	neutral	ADJ
ajbmeb-344	67	22	agree	agree	VERB
ajbmeb-344	67	23	strongly	strongly	ADV
ajbmeb-344	67	24	agree	agree	VERB
ajbmeb-344	67	25	1	1	NUM
ajbmeb-344	67	26	2	2	NUM
ajbmeb-344	67	27	3	3	NUM
ajbmeb-344	67	28	4	4	NUM
ajbmeb-344	67	29	5	5	NUM
ajbmeb-344	67	30	%	%	NOUN
ajbmeb-344	67	31	s	s	PART
ajbmeb-344	67	32	%	%	NOUN
ajbmeb-344	67	33	s	s	PART
ajbmeb-344	67	34	%	%	NOUN
ajbmeb-344	67	35	s	s	PART
ajbmeb-344	67	36	%	%	NOUN
ajbmeb-344	67	37	s	s	PART
ajbmeb-344	67	38	%	%	NOUN
ajbmeb-344	67	39	s	s	PRON
ajbmeb-344	67	40	strongly	strongly	ADV
ajbmeb-344	67	41	agree	agree	VERB
ajbmeb-344	67	42	0.49	0.49	NUM
ajbmeb-344	67	43	4.60	4.60	NUM
ajbmeb-344	67	44	0	0	NUM
ajbmeb-344	67	45	0	0	NUM
ajbmeb-344	67	46	0	0	NUM
ajbmeb-344	67	47	0	0	NUM
ajbmeb-344	67	48	0	0	NUM
ajbmeb-344	67	49	0	0	NUM
ajbmeb-344	68	1	40.0	40.0	NUM
ajbmeb-344	68	2	28	28	NUM
ajbmeb-344	68	3	60.0	60.0	NUM
ajbmeb-344	68	4	42	42	NUM
ajbmeb-344	68	5	x1	x1	NOUN
ajbmeb-344	68	6	1	1	NUM
ajbmeb-344	68	7	agree	agree	VERB
ajbmeb-344	68	8	0.78	0.78	NUM
ajbmeb-344	68	9	4.03	4.03	NUM
ajbmeb-344	68	10	0	0	NUM
ajbmeb-344	68	11	0	0	NUM
ajbmeb-344	68	12	2.9	2.9	NUM
ajbmeb-344	68	13	2	2	NUM
ajbmeb-344	68	14	20.0	20.0	NUM
ajbmeb-344	68	15	14	14	NUM
ajbmeb-344	68	16	48.6	48.6	NUM
ajbmeb-344	68	17	34	34	NUM
ajbmeb-344	68	18	28.6	28.6	NUM
ajbmeb-344	68	19	20	20	NUM
ajbmeb-344	68	20	x2	x2	SYM
ajbmeb-344	68	21	2	2	NUM
ajbmeb-344	68	22	strongly	strongly	ADV
ajbmeb-344	68	23	agree	agree	VERB
ajbmeb-344	68	24	0.65	0.65	NUM
ajbmeb-344	68	25	4.26	4.26	NUM
ajbmeb-344	68	26	0	0	NUM
ajbmeb-344	68	27	0	0	NUM
ajbmeb-344	68	28	0	0	NUM
ajbmeb-344	68	29	0	0	NUM
ajbmeb-344	69	1	11.4	11.4	NUM
ajbmeb-344	69	2	8	8	NUM
ajbmeb-344	69	3	51.4	51.4	NUM
ajbmeb-344	69	4	36	36	NUM
ajbmeb-344	69	5	37.1	37.1	NUM
ajbmeb-344	69	6	26	26	NUM
ajbmeb-344	69	7	x3	x3	NOUN
ajbmeb-344	69	8	3	3	NUM
ajbmeb-344	69	9	strongly	strongly	ADV
ajbmeb-344	69	10	agree	agree	VERB
ajbmeb-344	69	11	0.64	0.64	NUM
ajbmeb-344	69	12	4.36	4.36	NUM
ajbmeb-344	69	13	0	0	NUM
ajbmeb-344	69	14	0	0	NUM
ajbmeb-344	69	15	0	0	NUM
ajbmeb-344	69	16	0	0	NUM
ajbmeb-344	69	17	8.6	8.6	NUM
ajbmeb-344	69	18	6	6	NUM
ajbmeb-344	69	19	47.1	47.1	NUM
ajbmeb-344	69	20	33	33	NUM
ajbmeb-344	69	21	44.3	44.3	NUM
ajbmeb-344	69	22	31	31	NUM
ajbmeb-344	69	23	x4	x4	SYM
ajbmeb-344	69	24	4	4	NUM
ajbmeb-344	69	25	agree	agree	VERB
ajbmeb-344	69	26	0.75	0.75	NUM
ajbmeb-344	69	27	4.14	4.14	NUM
ajbmeb-344	69	28	0	0	NUM
ajbmeb-344	69	29	0	0	NUM
ajbmeb-344	69	30	0	0	NUM
ajbmeb-344	69	31	0	0	NUM
ajbmeb-344	69	32	21.4	21.4	NUM
ajbmeb-344	69	33	15	15	NUM
ajbmeb-344	69	34	42.9	42.9	NUM
ajbmeb-344	69	35	30	30	NUM
ajbmeb-344	69	36	35.7	35.7	NUM
ajbmeb-344	69	37	25	25	NUM
ajbmeb-344	69	38	x5	x5	NOUN
ajbmeb-344	69	39	5	5	NUM
ajbmeb-344	69	40	strongly	strongly	ADV
ajbmeb-344	69	41	agree	agree	VERB
ajbmeb-344	69	42	0.53	0.53	NUM
ajbmeb-344	69	43	4.33	4.33	NUM
ajbmeb-344	69	44	0	0	NUM
ajbmeb-344	69	45	0	0	NUM
ajbmeb-344	69	46	0	0	NUM
ajbmeb-344	69	47	0	0	NUM
ajbmeb-344	70	1	2.9	2.9	NUM
ajbmeb-344	70	2	2	2	NUM
ajbmeb-344	70	3	61.4	61.4	NUM
ajbmeb-344	70	4	43	43	NUM
ajbmeb-344	70	5	35.7	35.7	NUM
ajbmeb-344	70	6	25	25	NUM
ajbmeb-344	70	7	x6	x6	PROPN
ajbmeb-344	70	8	6	6	NUM
ajbmeb-344	70	9	strongly	strongly	ADV
ajbmeb-344	70	10	agree	agree	VERB
ajbmeb-344	70	11	0.64	0.64	NUM
ajbmeb-344	70	12	4.27	4.27	NUM
ajbmeb-344	70	13	0	0	NUM
ajbmeb-344	70	14	0	0	NUM
ajbmeb-344	70	15	0	0	NUM
ajbmeb-344	70	16	0	0	NUM
ajbmeb-344	70	17	10.0	10.0	NUM
ajbmeb-344	70	18	7	7	NUM
ajbmeb-344	70	19	52.9	52.9	NUM
ajbmeb-344	70	20	37	37	NUM
ajbmeb-344	70	21	37.1	37.1	NUM
ajbmeb-344	70	22	26	26	NUM
ajbmeb-344	70	23	x7	x7	NOUN
ajbmeb-344	70	24	7	7	NUM
ajbmeb-344	70	25	strongly	strongly	ADV
ajbmeb-344	70	26	agree	agree	VERB
ajbmeb-344	70	27	0.36	0.36	NUM
ajbmeb-344	70	28	4.28	4.28	NUM
ajbmeb-344	70	29	the	the	DET
ajbmeb-344	70	30	arithmetic	arithmetic	ADJ
ajbmeb-344	70	31	mean	mean	NOUN
ajbmeb-344	70	32	and	and	CCONJ
ajbmeb-344	70	33	standard	standard	ADJ
ajbmeb-344	70	34	deviation	deviation	NOUN
ajbmeb-344	70	35	of	of	ADP
ajbmeb-344	70	36	the	the	DET
ajbmeb-344	70	37	first	first	ADJ
ajbmeb-344	70	38	axis	axis	ADJ
ajbmeb-344	70	39	american	american	ADJ
ajbmeb-344	70	40	journal	journal	PROPN
ajbmeb-344	70	41	of	of	ADP
ajbmeb-344	70	42	business	business	NOUN
ajbmeb-344	70	43	management	management	NOUN
ajbmeb-344	70	44	,	,	PUNCT
ajbmeb-344	70	45	economics	economic	NOUN
ajbmeb-344	70	46	and	and	CCONJ
ajbmeb-344	70	47	banking	banking	NOUN
ajbmeb-344	70	48	volume	volume	NOUN
ajbmeb-344	70	49	8	8	NUM
ajbmeb-344	70	50	,	,	PUNCT
ajbmeb-344	70	51	jan	jan	PROPN
ajbmeb-344	70	52	.	.	PROPN
ajbmeb-344	70	53	,	,	PUNCT
ajbmeb-344	70	54	2023	2023	NUM
ajbmeb-344	70	55	p	p	NOUN
ajbmeb-344	70	56	a	a	DET
ajbmeb-344	70	57	g	g	NOUN
ajbmeb-344	70	58	e	e	NOUN
ajbmeb-344	70	59	|	|	ADV
ajbmeb-344	70	60	59	59	NUM
ajbmeb-344	70	61	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-344	70	62	table	table	NOUN
ajbmeb-344	70	63	(	(	PUNCT
ajbmeb-344	70	64	5	5	NUM
ajbmeb-344	70	65	)	)	PUNCT
ajbmeb-344	70	66	frequencies	frequency	NOUN
ajbmeb-344	70	67	of	of	ADP
ajbmeb-344	70	68	the	the	DET
ajbmeb-344	70	69	sample	sample	NOUN
ajbmeb-344	70	70	’s	’s	PART
ajbmeb-344	70	71	answers	answer	NOUN
ajbmeb-344	70	72	,	,	PUNCT
ajbmeb-344	70	73	the	the	DET
ajbmeb-344	70	74	arithmetic	arithmetic	ADJ
ajbmeb-344	70	75	mean	mean	NOUN
ajbmeb-344	70	76	,	,	PUNCT
ajbmeb-344	70	77	standard	standard	ADJ
ajbmeb-344	70	78	deviations	deviation	NOUN
ajbmeb-344	70	79	,	,	PUNCT
ajbmeb-344	70	80	and	and	CCONJ
ajbmeb-344	70	81	the	the	DET
ajbmeb-344	70	82	degree	degree	NOUN
ajbmeb-344	70	83	of	of	ADP
ajbmeb-344	70	84	agreement	agreement	NOUN
ajbmeb-344	70	85	for	for	ADP
ajbmeb-344	70	86	the	the	DET
ajbmeb-344	70	87	paragraphs	paragraph	NOUN
ajbmeb-344	70	88	of	of	ADP
ajbmeb-344	70	89	the	the	DET
ajbmeb-344	70	90	second	second	ADJ
ajbmeb-344	70	91	axis	axis	NOUN
ajbmeb-344	70	92	(	(	PUNCT
ajbmeb-344	70	93	the	the	DET
ajbmeb-344	70	94	effectiveness	effectiveness	NOUN
ajbmeb-344	70	95	of	of	ADP
ajbmeb-344	70	96	professional	professional	ADJ
ajbmeb-344	70	97	skepticism	skepticism	NOUN
ajbmeb-344	70	98	)	)	PUNCT
ajbmeb-344	70	99	.	.	PUNCT
ajbmeb-344	71	1	.source	.source	NOUN
ajbmeb-344	71	2	:	:	PUNCT
ajbmeb-344	71	3	the	the	DET
ajbmeb-344	71	4	preparation	preparation	NOUN
ajbmeb-344	71	5	of	of	ADP
ajbmeb-344	71	6	the	the	DET
ajbmeb-344	71	7	two	two	NUM
ajbmeb-344	71	8	researchers	researcher	NOUN
ajbmeb-344	71	9	based	base	VERB
ajbmeb-344	71	10	on	on	ADP
ajbmeb-344	71	11	the	the	DET
ajbmeb-344	71	12	results	result	NOUN
ajbmeb-344	71	13	of	of	ADP
ajbmeb-344	71	14	the	the	DET
ajbmeb-344	71	15	program	program	NOUN
ajbmeb-344	71	16	spss	spss	NOUN
ajbmeb-344	71	17	.	.	PUNCT
ajbmeb-344	72	1	it	it	PRON
ajbmeb-344	72	2	is	be	AUX
ajbmeb-344	72	3	clear	clear	ADJ
ajbmeb-344	72	4	from	from	ADP
ajbmeb-344	72	5	table	table	NOUN
ajbmeb-344	72	6	(	(	PUNCT
ajbmeb-344	72	7	5	5	NUM
ajbmeb-344	72	8	)	)	PUNCT
ajbmeb-344	72	9	that	that	SCONJ
ajbmeb-344	72	10	the	the	DET
ajbmeb-344	72	11	first	first	ADJ
ajbmeb-344	72	12	main	main	ADJ
ajbmeb-344	72	13	factor	factor	NOUN
ajbmeb-344	72	14	for	for	ADP
ajbmeb-344	72	15	the	the	DET
ajbmeb-344	72	16	second	second	ADJ
ajbmeb-344	72	17	axis	axis	NOUN
ajbmeb-344	72	18	(	(	PUNCT
ajbmeb-344	72	19	the	the	DET
ajbmeb-344	72	20	effectiveness	effectiveness	NOUN
ajbmeb-344	72	21	of	of	ADP
ajbmeb-344	72	22	professional	professional	ADJ
ajbmeb-344	72	23	skepticism	skepticism	NOUN
ajbmeb-344	72	24	)	)	PUNCT
ajbmeb-344	72	25	included	include	VERB
ajbmeb-344	72	26	two	two	NUM
ajbmeb-344	72	27	paragraphs	paragraph	NOUN
ajbmeb-344	72	28	(	(	PUNCT
ajbmeb-344	72	29	(	(	PUNCT
ajbmeb-344	72	30	y4	y4	PROPN
ajbmeb-344	72	31	,	,	PUNCT
ajbmeb-344	72	32	y3	y3	PROPN
ajbmeb-344	72	33	)	)	PUNCT
ajbmeb-344	72	34	.	.	PUNCT
ajbmeb-344	73	1	paragraph	paragraph	NOUN
ajbmeb-344	73	2	y2	y2	PROPN
ajbmeb-344	73	3	showed	show	VERB
ajbmeb-344	73	4	(	(	PUNCT
ajbmeb-344	73	5	that	that	SCONJ
ajbmeb-344	73	6	the	the	DET
ajbmeb-344	73	7	auditor	auditor	NOUN
ajbmeb-344	73	8	is	be	AUX
ajbmeb-344	73	9	always	always	ADV
ajbmeb-344	73	10	ready	ready	ADJ
ajbmeb-344	73	11	to	to	PART
ajbmeb-344	73	12	discover	discover	VERB
ajbmeb-344	73	13	new	new	ADJ
ajbmeb-344	73	14	knowledge	knowledge	NOUN
ajbmeb-344	73	15	because	because	SCONJ
ajbmeb-344	73	16	he	he	PRON
ajbmeb-344	73	17	is	be	AUX
ajbmeb-344	73	18	practicing	practice	VERB
ajbmeb-344	73	19	interrogation	interrogation	NOUN
ajbmeb-344	73	20	of	of	ADP
ajbmeb-344	73	21	the	the	DET
ajbmeb-344	73	22	mind	mind	NOUN
ajbmeb-344	73	23	and	and	CCONJ
ajbmeb-344	73	24	has	have	VERB
ajbmeb-344	73	25	an	an	DET
ajbmeb-344	73	26	open	open	ADJ
ajbmeb-344	73	27	mind	mind	NOUN
ajbmeb-344	73	28	)	)	PUNCT
ajbmeb-344	73	29	.	.	PUNCT
ajbmeb-344	74	1	(	(	PUNCT
ajbmeb-344	74	2	0.790	0.790	NUM
ajbmeb-344	74	3	)	)	PUNCT
ajbmeb-344	74	4	,	,	PUNCT
ajbmeb-344	74	5	while	while	SCONJ
ajbmeb-344	74	6	the	the	DET
ajbmeb-344	74	7	second	second	ADJ
ajbmeb-344	74	8	paragraph	paragraph	NOUN
ajbmeb-344	74	9	y3	y3	NOUN
ajbmeb-344	74	10	(	(	PUNCT
ajbmeb-344	74	11	enhances	enhance	VERB
ajbmeb-344	74	12	the	the	DET
ajbmeb-344	74	13	search	search	NOUN
ajbmeb-344	74	14	for	for	ADP
ajbmeb-344	74	15	knowledge	knowledge	NOUN
ajbmeb-344	74	16	feature	feature	NOUN
ajbmeb-344	74	17	by	by	ADP
ajbmeb-344	74	18	giving	give	VERB
ajbmeb-344	74	19	clear	clear	ADJ
ajbmeb-344	74	20	perceptions	perception	NOUN
ajbmeb-344	74	21	of	of	ADP
ajbmeb-344	74	22	the	the	DET
ajbmeb-344	74	23	factors	factor	NOUN
ajbmeb-344	74	24	that	that	PRON
ajbmeb-344	74	25	help	help	VERB
ajbmeb-344	74	26	in	in	ADP
ajbmeb-344	74	27	evaluating	evaluate	VERB
ajbmeb-344	74	28	evidence	evidence	NOUN
ajbmeb-344	74	29	of	of	ADP
ajbmeb-344	74	30	evidence	evidence	NOUN
ajbmeb-344	74	31	according	accord	VERB
ajbmeb-344	74	32	to	to	ADP
ajbmeb-344	74	33	a	a	DET
ajbmeb-344	74	34	realistic	realistic	ADJ
ajbmeb-344	74	35	and	and	CCONJ
ajbmeb-344	74	36	accurate	accurate	ADJ
ajbmeb-344	74	37	perspective	perspective	NOUN
ajbmeb-344	74	38	)	)	PUNCT
ajbmeb-344	74	39	with	with	ADP
ajbmeb-344	74	40	a	a	DET
ajbmeb-344	74	41	value	value	NOUN
ajbmeb-344	74	42	of	of	ADP
ajbmeb-344	74	43	(	(	PUNCT
ajbmeb-344	74	44	0.777	0.777	NUM
ajbmeb-344	74	45	)	)	PUNCT
ajbmeb-344	74	46	,	,	PUNCT
ajbmeb-344	74	47	and	and	CCONJ
ajbmeb-344	74	48	paragraph	paragraph	NOUN
ajbmeb-344	74	49	y7	y7	PROPN
ajbmeb-344	74	50	indicated	indicate	VERB
ajbmeb-344	74	51	(	(	PUNCT
ajbmeb-344	74	52	the	the	DET
ajbmeb-344	74	53	auditor	auditor	NOUN
ajbmeb-344	74	54	is	be	AUX
ajbmeb-344	74	55	required	require	VERB
ajbmeb-344	74	56	to	to	PART
ajbmeb-344	74	57	take	take	VERB
ajbmeb-344	74	58	into	into	ADP
ajbmeb-344	74	59	account	account	NOUN
ajbmeb-344	74	60	the	the	DET
ajbmeb-344	74	61	psychological	psychological	ADJ
ajbmeb-344	74	62	and	and	CCONJ
ajbmeb-344	74	63	personal	personal	ADJ
ajbmeb-344	74	64	dimensions	dimension	NOUN
ajbmeb-344	74	65	when	when	SCONJ
ajbmeb-344	74	66	dealing	deal	VERB
ajbmeb-344	74	67	with	with	ADP
ajbmeb-344	74	68	the	the	DET
ajbmeb-344	74	69	customer	customer	NOUN
ajbmeb-344	74	70	.	.	PUNCT
ajbmeb-344	74	71	)	)	PUNCT
ajbmeb-344	75	1	the	the	DET
ajbmeb-344	75	2	greatest	great	ADJ
ajbmeb-344	75	3	relative	relative	ADJ
ajbmeb-344	75	4	importance	importance	NOUN
ajbmeb-344	75	5	with	with	ADP
ajbmeb-344	75	6	a	a	DET
ajbmeb-344	75	7	value	value	NOUN
ajbmeb-344	75	8	of	of	ADP
ajbmeb-344	75	9	(	(	PUNCT
ajbmeb-344	75	10	0.752	0.752	NUM
ajbmeb-344	75	11	)	)	PUNCT
ajbmeb-344	75	12	,	,	PUNCT
ajbmeb-344	75	13	while	while	SCONJ
ajbmeb-344	75	14	the	the	DET
ajbmeb-344	75	15	second	second	ADJ
ajbmeb-344	75	16	paragraph	paragraph	NOUN
ajbmeb-344	75	17	was	be	AUX
ajbmeb-344	75	18	y11	y11	NOUN
ajbmeb-344	75	19	(	(	PUNCT
ajbmeb-344	75	20	the	the	DET
ajbmeb-344	75	21	auditor	auditor	NOUN
ajbmeb-344	75	22	’s	’s	PART
ajbmeb-344	75	23	competence	competence	NOUN
ajbmeb-344	75	24	,	,	PUNCT
ajbmeb-344	75	25	knowledge	knowledge	NOUN
ajbmeb-344	75	26	,	,	PUNCT
ajbmeb-344	75	27	and	and	CCONJ
ajbmeb-344	75	28	technical	technical	ADJ
ajbmeb-344	75	29	qualifications	qualification	NOUN
ajbmeb-344	75	30	degree	degree	NOUN
ajbmeb-344	75	31	of	of	ADP
ajbmeb-344	75	32	approval	approval	NOUN
ajbmeb-344	75	33	standard	standard	ADJ
ajbmeb-344	75	34	deviation	deviation	NOUN
ajbmeb-344	75	35	arithmeti	arithmeti	ADJ
ajbmeb-344	75	36	c	c	AUX
ajbmeb-344	75	37	mean	mean	VERB
ajbmeb-344	75	38	the	the	DET
ajbmeb-344	75	39	answers	answer	NOUN
ajbmeb-344	75	40	paragrap	paragrap	PROPN
ajbmeb-344	75	41	h	h	NOUN
ajbmeb-344	75	42	symbol	symbol	NOUN
ajbmeb-344	75	43	n	n	PRON
ajbmeb-344	75	44	do	do	AUX
ajbmeb-344	75	45	not	not	PART
ajbmeb-344	75	46	agree	agree	VERB
ajbmeb-344	75	47	agree	agree	VERB
ajbmeb-344	75	48	at	at	ADP
ajbmeb-344	75	49	all	all	ADV
ajbmeb-344	75	50	not	not	PART
ajbmeb-344	75	51	agree	agree	VERB
ajbmeb-344	75	52	neutral	neutral	ADJ
ajbmeb-344	75	53	agree	agree	VERB
ajbmeb-344	75	54	strongly	strongly	ADV
ajbmeb-344	75	55	agree	agree	VERB
ajbmeb-344	75	56	1	1	NUM
ajbmeb-344	75	57	2	2	NUM
ajbmeb-344	75	58	3	3	NUM
ajbmeb-344	75	59	4	4	NUM
ajbmeb-344	75	60	5	5	NUM
ajbmeb-344	75	61	%	%	NOUN
ajbmeb-344	75	62	s	s	PART
ajbmeb-344	75	63	%	%	NOUN
ajbmeb-344	75	64	s	s	PART
ajbmeb-344	75	65	%	%	NOUN
ajbmeb-344	75	66	s	s	PART
ajbmeb-344	75	67	%	%	NOUN
ajbmeb-344	75	68	s	s	PART
ajbmeb-344	75	69	%	%	NOUN
ajbmeb-344	75	70	s	s	PRON
ajbmeb-344	75	71	agree	agree	VERB
ajbmeb-344	75	72	0.61	0.61	NUM
ajbmeb-344	75	73	4.16	4.16	NUM
ajbmeb-344	75	74	0	0	NUM
ajbmeb-344	75	75	0	0	NUM
ajbmeb-344	75	76	0	0	NUM
ajbmeb-344	75	77	0	0	NUM
ajbmeb-344	75	78	11	11	NUM
ajbmeb-344	75	79	.	.	X
ajbmeb-344	75	80	4	4	NUM
ajbmeb-344	75	81	8	8	NUM
ajbmeb-344	75	82	61.4	61.4	NUM
ajbmeb-344	75	83	43	43	NUM
ajbmeb-344	75	84	27	27	NUM
ajbmeb-344	75	85	.	.	PUNCT
ajbmeb-344	76	1	1	1	NUM
ajbmeb-344	76	2	19	19	NUM
ajbmeb-344	76	3	x1	x1	NOUN
ajbmeb-344	76	4	1	1	NUM
ajbmeb-344	76	5	strongly	strongly	ADV
ajbmeb-344	76	6	agree	agree	VERB
ajbmeb-344	76	7	0.56	0.56	NUM
ajbmeb-344	76	8	4.21	4.21	NUM
ajbmeb-344	76	9	0	0	NUM
ajbmeb-344	76	10	0	0	NUM
ajbmeb-344	76	11	0	0	NUM
ajbmeb-344	76	12	0	0	NUM
ajbmeb-344	76	13	7.1	7.1	NUM
ajbmeb-344	76	14	5	5	NUM
ajbmeb-344	76	15	64.3	64.3	NUM
ajbmeb-344	76	16	45	45	NUM
ajbmeb-344	76	17	28	28	NUM
ajbmeb-344	76	18	.	.	PUNCT
ajbmeb-344	77	1	6	6	NUM
ajbmeb-344	77	2	20	20	NUM
ajbmeb-344	77	3	x2	x2	SYM
ajbmeb-344	77	4	2	2	NUM
ajbmeb-344	77	5	agree	agree	VERB
ajbmeb-344	77	6	0.64	0.64	NUM
ajbmeb-344	77	7	4.14	4.14	NUM
ajbmeb-344	77	8	0	0	NUM
ajbmeb-344	77	9	0	0	NUM
ajbmeb-344	77	10	0	0	NUM
ajbmeb-344	77	11	0	0	NUM
ajbmeb-344	77	12	14	14	NUM
ajbmeb-344	77	13	.	.	PUNCT
ajbmeb-344	78	1	3	3	NUM
ajbmeb-344	78	2	10	10	NUM
ajbmeb-344	78	3	57.1	57.1	NUM
ajbmeb-344	78	4	40	40	NUM
ajbmeb-344	78	5	28	28	NUM
ajbmeb-344	78	6	.	.	PUNCT
ajbmeb-344	78	7	6	6	NUM
ajbmeb-344	78	8	20	20	NUM
ajbmeb-344	78	9	x3	x3	NOUN
ajbmeb-344	78	10	3	3	NUM
ajbmeb-344	78	11	agree	agree	VERB
ajbmeb-344	78	12	0.83	0.83	NUM
ajbmeb-344	78	13	4.06	4.06	NUM
ajbmeb-344	78	14	1.4	1.4	NUM
ajbmeb-344	78	15	1	1	NUM
ajbmeb-344	78	16	2.9	2.9	NUM
ajbmeb-344	78	17	2	2	NUM
ajbmeb-344	78	18	14	14	NUM
ajbmeb-344	78	19	.	.	PUNCT
ajbmeb-344	78	20	3	3	NUM
ajbmeb-344	78	21	10	10	NUM
ajbmeb-344	78	22	51.4	51.4	NUM
ajbmeb-344	78	23	36	36	NUM
ajbmeb-344	78	24	30	30	NUM
ajbmeb-344	78	25	.	.	PUNCT
ajbmeb-344	78	26	0	0	NUM
ajbmeb-344	79	1	21	21	NUM
ajbmeb-344	79	2	x4	x4	ADP
ajbmeb-344	79	3	4	4	NUM
ajbmeb-344	79	4	strongly	strongly	ADV
ajbmeb-344	79	5	agree	agree	VERB
ajbmeb-344	79	6	1.06	1.06	NUM
ajbmeb-344	79	7	4.26	4.26	NUM
ajbmeb-344	79	8	5.7	5.7	NUM
ajbmeb-344	79	9	4	4	NUM
ajbmeb-344	79	10	1.4	1.4	NUM
ajbmeb-344	79	11	1	1	NUM
ajbmeb-344	79	12	7.1	7.1	NUM
ajbmeb-344	79	13	5	5	NUM
ajbmeb-344	79	14	32.9	32.9	NUM
ajbmeb-344	79	15	23	23	NUM
ajbmeb-344	79	16	52	52	NUM
ajbmeb-344	79	17	.	.	PUNCT
ajbmeb-344	80	1	9	9	NUM
ajbmeb-344	80	2	37	37	NUM
ajbmeb-344	80	3	x5	x5	NOUN
ajbmeb-344	80	4	5	5	NUM
ajbmeb-344	80	5	agree	agree	VERB
ajbmeb-344	80	6	0.54	0.54	NUM
ajbmeb-344	80	7	4.13	4.13	NUM
ajbmeb-344	80	8	0	0	NUM
ajbmeb-344	80	9	0	0	NUM
ajbmeb-344	80	10	0	0	NUM
ajbmeb-344	80	11	0	0	NUM
ajbmeb-344	80	12	8.6	8.6	NUM
ajbmeb-344	80	13	6	6	NUM
ajbmeb-344	80	14	70.0	70.0	NUM
ajbmeb-344	80	15	49	49	NUM
ajbmeb-344	80	16	21	21	NUM
ajbmeb-344	80	17	.	.	PUNCT
ajbmeb-344	80	18	4	4	NUM
ajbmeb-344	80	19	15	15	NUM
ajbmeb-344	80	20	x6	x6	PROPN
ajbmeb-344	80	21	6	6	NUM
ajbmeb-344	80	22	agree	agree	VERB
ajbmeb-344	80	23	1.03	1.03	NUM
ajbmeb-344	80	24	3.74	3.74	NUM
ajbmeb-344	80	25	4.3	4.3	NUM
ajbmeb-344	80	26	3	3	NUM
ajbmeb-344	80	27	8.6	8.6	NUM
ajbmeb-344	80	28	6	6	NUM
ajbmeb-344	80	29	17	17	NUM
ajbmeb-344	80	30	.	.	NOUN
ajbmeb-344	80	31	1	1	NUM
ajbmeb-344	80	32	12	12	NUM
ajbmeb-344	80	33	48.6	48.6	NUM
ajbmeb-344	80	34	34	34	NUM
ajbmeb-344	80	35	21	21	NUM
ajbmeb-344	80	36	.	.	PUNCT
ajbmeb-344	80	37	4	4	NUM
ajbmeb-344	80	38	15	15	NUM
ajbmeb-344	80	39	x7	x7	NOUN
ajbmeb-344	80	40	7	7	NUM
ajbmeb-344	80	41	agree	agree	VERB
ajbmeb-344	80	42	0.79	0.79	NUM
ajbmeb-344	80	43	3.99	3.99	NUM
ajbmeb-344	80	44	0	0	NUM
ajbmeb-344	80	45	0	0	NUM
ajbmeb-344	80	46	4.3	4.3	NUM
ajbmeb-344	80	47	3	3	NUM
ajbmeb-344	80	48	18	18	NUM
ajbmeb-344	80	49	.	.	NOUN
ajbmeb-344	80	50	6	6	NUM
ajbmeb-344	80	51	13	13	NUM
ajbmeb-344	80	52	51.4	51.4	NUM
ajbmeb-344	80	53	36	36	NUM
ajbmeb-344	80	54	25	25	NUM
ajbmeb-344	80	55	.	.	PUNCT
ajbmeb-344	80	56	7	7	NUM
ajbmeb-344	80	57	18	18	NUM
ajbmeb-344	80	58	y8	y8	NOUN
ajbmeb-344	80	59	8	8	NUM
ajbmeb-344	80	60	strongly	strongly	ADV
ajbmeb-344	80	61	agree	agree	VERB
ajbmeb-344	80	62	0.70	0.70	NUM
ajbmeb-344	80	63	4.29	4.29	NUM
ajbmeb-344	80	64	0	0	NUM
ajbmeb-344	80	65	0	0	NUM
ajbmeb-344	80	66	0	0	NUM
ajbmeb-344	80	67	0	0	NUM
ajbmeb-344	80	68	14	14	NUM
ajbmeb-344	80	69	.	.	PUNCT
ajbmeb-344	81	1	3	3	NUM
ajbmeb-344	81	2	10	10	NUM
ajbmeb-344	81	3	42.9	42.9	NUM
ajbmeb-344	81	4	30	30	NUM
ajbmeb-344	81	5	42	42	NUM
ajbmeb-344	81	6	.	.	PUNCT
ajbmeb-344	81	7	9	9	NUM
ajbmeb-344	81	8	30	30	NUM
ajbmeb-344	81	9	y9	y9	NOUN
ajbmeb-344	81	10	9	9	NUM
ajbmeb-344	81	11	strongly	strongly	ADV
ajbmeb-344	81	12	agree	agree	VERB
ajbmeb-344	81	13	0.62	0.62	NUM
ajbmeb-344	81	14	4.40	4.40	NUM
ajbmeb-344	81	15	0	0	NUM
ajbmeb-344	81	16	0	0	NUM
ajbmeb-344	81	17	0	0	NUM
ajbmeb-344	81	18	0	0	NUM
ajbmeb-344	81	19	7.1	7.1	NUM
ajbmeb-344	81	20	5	5	NUM
ajbmeb-344	81	21	45.7	45.7	NUM
ajbmeb-344	81	22	32	32	NUM
ajbmeb-344	81	23	47	47	NUM
ajbmeb-344	81	24	.	.	PUNCT
ajbmeb-344	82	1	1	1	NUM
ajbmeb-344	82	2	33	33	NUM
ajbmeb-344	82	3	y10	y10	NOUN
ajbmeb-344	82	4	10	10	NUM
ajbmeb-344	82	5	strongly	strongly	ADV
ajbmeb-344	82	6	agree	agree	VERB
ajbmeb-344	82	7	0.58	0.58	NUM
ajbmeb-344	82	8	4.31	4.31	NUM
ajbmeb-344	82	9	0	0	NUM
ajbmeb-344	82	10	0	0	NUM
ajbmeb-344	82	11	0	0	NUM
ajbmeb-344	82	12	0	0	NUM
ajbmeb-344	82	13	5.7	5.7	NUM
ajbmeb-344	82	14	4	4	NUM
ajbmeb-344	82	15	57.1	57.1	NUM
ajbmeb-344	82	16	40	40	NUM
ajbmeb-344	82	17	37	37	NUM
ajbmeb-344	82	18	.	.	PUNCT
ajbmeb-344	83	1	1	1	NUM
ajbmeb-344	83	2	26	26	NUM
ajbmeb-344	83	3	y11	y11	NUM
ajbmeb-344	83	4	11	11	NUM
ajbmeb-344	83	5	strongly	strongly	ADV
ajbmeb-344	83	6	agree	agree	VERB
ajbmeb-344	83	7	0.65	0.65	NUM
ajbmeb-344	83	8	4.41	4.41	NUM
ajbmeb-344	83	9	0	0	NUM
ajbmeb-344	83	10	0	0	NUM
ajbmeb-344	83	11	1.4	1.4	NUM
ajbmeb-344	83	12	1	1	NUM
ajbmeb-344	83	13	4.3	4.3	NUM
ajbmeb-344	83	14	3	3	NUM
ajbmeb-344	83	15	45.7	45.7	NUM
ajbmeb-344	83	16	32	32	NUM
ajbmeb-344	83	17	48	48	NUM
ajbmeb-344	83	18	.	.	PUNCT
ajbmeb-344	84	1	6	6	NUM
ajbmeb-344	84	2	34	34	NUM
ajbmeb-344	84	3	y12	y12	NOUN
ajbmeb-344	84	4	12	12	NUM
ajbmeb-344	84	5	agree	agree	VERB
ajbmeb-344	84	6	0.40	0.40	NUM
ajbmeb-344	84	7	4.18	4.18	NUM
ajbmeb-344	84	8	the	the	DET
ajbmeb-344	84	9	arithmetic	arithmetic	ADJ
ajbmeb-344	84	10	mean	mean	NOUN
ajbmeb-344	84	11	and	and	CCONJ
ajbmeb-344	84	12	standard	standard	ADJ
ajbmeb-344	84	13	deviation	deviation	NOUN
ajbmeb-344	84	14	of	of	ADP
ajbmeb-344	84	15	the	the	DET
ajbmeb-344	84	16	second	second	ADJ
ajbmeb-344	84	17	axis	axis	ADJ
ajbmeb-344	84	18	american	american	ADJ
ajbmeb-344	84	19	journal	journal	PROPN
ajbmeb-344	84	20	of	of	ADP
ajbmeb-344	84	21	business	business	NOUN
ajbmeb-344	84	22	management	management	NOUN
ajbmeb-344	84	23	,	,	PUNCT
ajbmeb-344	84	24	economics	economic	NOUN
ajbmeb-344	84	25	and	and	CCONJ
ajbmeb-344	84	26	banking	banking	NOUN
ajbmeb-344	84	27	volume	volume	NOUN
ajbmeb-344	84	28	8	8	NUM
ajbmeb-344	84	29	,	,	PUNCT
ajbmeb-344	84	30	jan	jan	PROPN
ajbmeb-344	84	31	.	.	PROPN
ajbmeb-344	84	32	,	,	PUNCT
ajbmeb-344	84	33	2023	2023	NUM
ajbmeb-344	84	34	p	p	NOUN
ajbmeb-344	84	35	a	a	DET
ajbmeb-344	84	36	g	g	NOUN
ajbmeb-344	84	37	e	e	NOUN
ajbmeb-344	84	38	|	|	ADV
ajbmeb-344	84	39	60	60	NUM
ajbmeb-344	84	40	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-344	84	41	enable	enable	VERB
ajbmeb-344	84	42	him	he	PRON
ajbmeb-344	84	43	to	to	PART
ajbmeb-344	84	44	avoid	avoid	VERB
ajbmeb-344	84	45	any	any	DET
ajbmeb-344	84	46	behavior	behavior	NOUN
ajbmeb-344	84	47	of	of	ADP
ajbmeb-344	84	48	the	the	DET
ajbmeb-344	84	49	customer	customer	NOUN
ajbmeb-344	84	50	that	that	PRON
ajbmeb-344	84	51	is	be	AUX
ajbmeb-344	84	52	believed	believe	VERB
ajbmeb-344	84	53	to	to	PART
ajbmeb-344	84	54	affect	affect	VERB
ajbmeb-344	84	55	the	the	DET
ajbmeb-344	84	56	professional	professional	ADJ
ajbmeb-344	84	57	suspicion	suspicion	NOUN
ajbmeb-344	84	58	practiced	practice	VERB
ajbmeb-344	84	59	by	by	ADP
ajbmeb-344	84	60	the	the	DET
ajbmeb-344	84	61	auditor	auditor	NOUN
ajbmeb-344	84	62	)	)	PUNCT
ajbmeb-344	84	63	with	with	ADP
ajbmeb-344	84	64	a	a	DET
ajbmeb-344	84	65	value	value	NOUN
ajbmeb-344	84	66	of	of	ADP
ajbmeb-344	84	67	(	(	PUNCT
ajbmeb-344	84	68	0.609	0.609	NUM
ajbmeb-344	84	69	)	)	PUNCT
ajbmeb-344	84	70	,	,	PUNCT
ajbmeb-344	84	71	while	while	SCONJ
ajbmeb-344	84	72	the	the	DET
ajbmeb-344	84	73	third	third	ADJ
ajbmeb-344	84	74	paragraph	paragraph	NOUN
ajbmeb-344	84	75	is	be	AUX
ajbmeb-344	84	76	y6	y6	ADJ
ajbmeb-344	84	77	(	(	PUNCT
ajbmeb-344	84	78	the	the	DET
ajbmeb-344	84	79	critical	critical	ADJ
ajbmeb-344	84	80	evaluation	evaluation	NOUN
ajbmeb-344	84	81	of	of	ADP
ajbmeb-344	84	82	the	the	DET
ajbmeb-344	84	83	evidence	evidence	NOUN
ajbmeb-344	84	84	requires	require	VERB
ajbmeb-344	84	85	the	the	DET
ajbmeb-344	84	86	auditor	auditor	NOUN
ajbmeb-344	84	87	not	not	PART
ajbmeb-344	84	88	to	to	PART
ajbmeb-344	84	89	accept	accept	VERB
ajbmeb-344	84	90	any	any	DET
ajbmeb-344	84	91	audit	audit	NOUN
ajbmeb-344	84	92	evidence	evidence	NOUN
ajbmeb-344	84	93	that	that	PRON
ajbmeb-344	84	94	is	be	AUX
ajbmeb-344	84	95	not	not	PART
ajbmeb-344	84	96	convincing	convincing	ADJ
ajbmeb-344	84	97	for	for	ADP
ajbmeb-344	84	98	use	use	NOUN
ajbmeb-344	84	99	(	(	PUNCT
ajbmeb-344	84	100	it	it	PRON
ajbmeb-344	84	101	showed	show	VERB
ajbmeb-344	84	102	the	the	DET
ajbmeb-344	84	103	least	least	ADJ
ajbmeb-344	84	104	relative	relative	ADJ
ajbmeb-344	84	105	importance	importance	NOUN
ajbmeb-344	84	106	in	in	ADP
ajbmeb-344	84	107	the	the	DET
ajbmeb-344	84	108	second	second	ADJ
ajbmeb-344	84	109	main	main	ADJ
ajbmeb-344	84	110	factor	factor	NOUN
ajbmeb-344	84	111	of	of	ADP
ajbmeb-344	84	112	the	the	DET
ajbmeb-344	84	113	second	second	ADJ
ajbmeb-344	84	114	axis	axis	NOUN
ajbmeb-344	84	115	(	(	PUNCT
ajbmeb-344	84	116	the	the	DET
ajbmeb-344	84	117	dependent	dependent	ADJ
ajbmeb-344	84	118	variable	variable	NOUN
ajbmeb-344	84	119	)	)	PUNCT
ajbmeb-344	84	120	with	with	ADP
ajbmeb-344	84	121	a	a	DET
ajbmeb-344	84	122	value	value	NOUN
ajbmeb-344	84	123	of	of	ADP
ajbmeb-344	84	124	(	(	PUNCT
ajbmeb-344	84	125	0.594	0.594	NUM
ajbmeb-344	84	126	)	)	PUNCT
ajbmeb-344	84	127	.	.	PUNCT
ajbmeb-344	85	1	7	7	NUM
ajbmeb-344	85	2	-	-	PUNCT
ajbmeb-344	85	3	based	base	VERB
ajbmeb-344	85	4	on	on	ADP
ajbmeb-344	85	5	the	the	DET
ajbmeb-344	85	6	results	result	NOUN
ajbmeb-344	85	7	shown	show	VERB
ajbmeb-344	85	8	in	in	ADP
ajbmeb-344	85	9	the	the	DET
ajbmeb-344	85	10	previous	previous	ADJ
ajbmeb-344	85	11	tables	table	NOUN
ajbmeb-344	85	12	,	,	PUNCT
ajbmeb-344	85	13	the	the	DET
ajbmeb-344	85	14	following	follow	VERB
ajbmeb-344	85	15	is	be	AUX
ajbmeb-344	85	16	clear	clear	ADJ
ajbmeb-344	85	17	:	:	PUNCT
ajbmeb-344	85	18	there	there	PRON
ajbmeb-344	85	19	is	be	VERB
ajbmeb-344	85	20	a	a	DET
ajbmeb-344	85	21	significant	significant	ADJ
ajbmeb-344	85	22	correlation	correlation	NOUN
ajbmeb-344	85	23	between	between	ADP
ajbmeb-344	85	24	(	(	PUNCT
ajbmeb-344	85	25	the	the	DET
ajbmeb-344	85	26	importance	importance	NOUN
ajbmeb-344	85	27	of	of	ADP
ajbmeb-344	85	28	knowledge	knowledge	NOUN
ajbmeb-344	85	29	of	of	ADP
ajbmeb-344	85	30	the	the	DET
ajbmeb-344	85	31	external	external	ADJ
ajbmeb-344	85	32	auditor	auditor	NOUN
ajbmeb-344	85	33	when	when	SCONJ
ajbmeb-344	85	34	auditing	audit	VERB
ajbmeb-344	85	35	fair	fair	ADJ
ajbmeb-344	85	36	value	value	NOUN
ajbmeb-344	85	37	estimates	estimate	NOUN
ajbmeb-344	85	38	)	)	PUNCT
ajbmeb-344	85	39	x	x	X
ajbmeb-344	85	40	and	and	CCONJ
ajbmeb-344	85	41	(	(	PUNCT
ajbmeb-344	85	42	the	the	DET
ajbmeb-344	85	43	effectiveness	effectiveness	NOUN
ajbmeb-344	85	44	of	of	ADP
ajbmeb-344	85	45	professional	professional	ADJ
ajbmeb-344	85	46	skepticism	skepticism	NOUN
ajbmeb-344	85	47	)	)	PUNCT
ajbmeb-344	86	1	y.	y.	NOUN
ajbmeb-344	86	2	there	there	PRON
ajbmeb-344	86	3	is	be	VERB
ajbmeb-344	86	4	a	a	DET
ajbmeb-344	86	5	significant	significant	ADJ
ajbmeb-344	86	6	effect	effect	NOUN
ajbmeb-344	86	7	relationship	relationship	NOUN
ajbmeb-344	86	8	between	between	ADP
ajbmeb-344	86	9	(	(	PUNCT
ajbmeb-344	86	10	the	the	DET
ajbmeb-344	86	11	importance	importance	NOUN
ajbmeb-344	86	12	of	of	ADP
ajbmeb-344	86	13	knowledge	knowledge	NOUN
ajbmeb-344	86	14	of	of	ADP
ajbmeb-344	86	15	the	the	DET
ajbmeb-344	86	16	external	external	ADJ
ajbmeb-344	86	17	auditor	auditor	NOUN
ajbmeb-344	86	18	when	when	SCONJ
ajbmeb-344	86	19	auditing	audit	VERB
ajbmeb-344	86	20	fair	fair	ADJ
ajbmeb-344	86	21	value	value	NOUN
ajbmeb-344	86	22	estimates	estimate	NOUN
ajbmeb-344	86	23	)	)	PUNCT
ajbmeb-344	86	24	x	x	X
ajbmeb-344	86	25	and	and	CCONJ
ajbmeb-344	86	26	(	(	PUNCT
ajbmeb-344	86	27	the	the	DET
ajbmeb-344	86	28	effectiveness	effectiveness	NOUN
ajbmeb-344	86	29	of	of	ADP
ajbmeb-344	86	30	professional	professional	ADJ
ajbmeb-344	86	31	skepticism	skepticism	NOUN
ajbmeb-344	86	32	)	)	PUNCT
ajbmeb-344	87	1	y.	y.	NOUN
ajbmeb-344	87	2	8results	8results	NUM
ajbmeb-344	87	3	1	1	NUM
ajbmeb-344	87	4	)	)	PUNCT
ajbmeb-344	87	5	the	the	DET
ajbmeb-344	87	6	basis	basis	NOUN
ajbmeb-344	87	7	for	for	SCONJ
ajbmeb-344	87	8	the	the	DET
ajbmeb-344	87	9	external	external	ADJ
ajbmeb-344	87	10	auditor	auditor	NOUN
ajbmeb-344	87	11	to	to	PART
ajbmeb-344	87	12	be	be	AUX
ajbmeb-344	87	13	aware	aware	ADJ
ajbmeb-344	87	14	of	of	ADP
ajbmeb-344	87	15	the	the	DET
ajbmeb-344	87	16	impact	impact	NOUN
ajbmeb-344	87	17	of	of	ADP
ajbmeb-344	87	18	fair	fair	ADJ
ajbmeb-344	87	19	value	value	NOUN
ajbmeb-344	87	20	estimates	estimate	NOUN
ajbmeb-344	87	21	is	be	AUX
ajbmeb-344	87	22	to	to	PART
ajbmeb-344	87	23	possess	possess	VERB
ajbmeb-344	87	24	technical	technical	ADJ
ajbmeb-344	87	25	training	training	NOUN
ajbmeb-344	87	26	,	,	PUNCT
ajbmeb-344	87	27	scientific	scientific	ADJ
ajbmeb-344	87	28	qualification	qualification	NOUN
ajbmeb-344	87	29	,	,	PUNCT
ajbmeb-344	87	30	and	and	CCONJ
ajbmeb-344	87	31	sufficient	sufficient	ADJ
ajbmeb-344	87	32	understanding	understanding	NOUN
ajbmeb-344	87	33	of	of	ADP
ajbmeb-344	87	34	the	the	DET
ajbmeb-344	87	35	activity	activity	NOUN
ajbmeb-344	87	36	of	of	ADP
ajbmeb-344	87	37	the	the	DET
ajbmeb-344	87	38	economic	economic	ADJ
ajbmeb-344	87	39	unit	unit	NOUN
ajbmeb-344	87	40	.	.	PUNCT
ajbmeb-344	88	1	2	2	X
ajbmeb-344	88	2	)	)	PUNCT
ajbmeb-344	88	3	the	the	DET
ajbmeb-344	88	4	effectiveness	effectiveness	NOUN
ajbmeb-344	88	5	of	of	ADP
ajbmeb-344	88	6	the	the	DET
ajbmeb-344	88	7	professional	professional	ADJ
ajbmeb-344	88	8	skepticism	skepticism	NOUN
ajbmeb-344	88	9	of	of	ADP
ajbmeb-344	88	10	the	the	DET
ajbmeb-344	88	11	external	external	ADJ
ajbmeb-344	88	12	auditor	auditor	NOUN
ajbmeb-344	88	13	is	be	AUX
ajbmeb-344	88	14	affected	affect	VERB
ajbmeb-344	88	15	by	by	ADP
ajbmeb-344	88	16	the	the	DET
ajbmeb-344	88	17	auditor	auditor	NOUN
ajbmeb-344	88	18	's	's	PART
ajbmeb-344	88	19	knowledge	knowledge	NOUN
ajbmeb-344	88	20	of	of	ADP
ajbmeb-344	88	21	the	the	DET
ajbmeb-344	88	22	impact	impact	NOUN
ajbmeb-344	88	23	of	of	ADP
ajbmeb-344	88	24	fair	fair	ADJ
ajbmeb-344	88	25	value	value	NOUN
ajbmeb-344	88	26	estimates	estimate	NOUN
ajbmeb-344	88	27	.	.	PUNCT
ajbmeb-344	89	1	3	3	X
ajbmeb-344	89	2	)	)	PUNCT
ajbmeb-344	89	3	low	low	ADJ
ajbmeb-344	89	4	level	level	NOUN
ajbmeb-344	89	5	of	of	ADP
ajbmeb-344	89	6	expertise	expertise	NOUN
ajbmeb-344	89	7	and	and	CCONJ
ajbmeb-344	89	8	sufficient	sufficient	ADJ
ajbmeb-344	89	9	skill	skill	NOUN
ajbmeb-344	89	10	of	of	ADP
ajbmeb-344	89	11	the	the	DET
ajbmeb-344	89	12	external	external	ADJ
ajbmeb-344	89	13	auditor	auditor	NOUN
ajbmeb-344	89	14	in	in	ADP
ajbmeb-344	89	15	auditing	audit	VERB
ajbmeb-344	89	16	fair	fair	ADJ
ajbmeb-344	89	17	value	value	NOUN
ajbmeb-344	89	18	estimates	estimate	NOUN
ajbmeb-344	89	19	in	in	ADP
ajbmeb-344	89	20	light	light	NOUN
ajbmeb-344	89	21	of	of	ADP
ajbmeb-344	89	22	the	the	DET
ajbmeb-344	89	23	multiplicity	multiplicity	NOUN
ajbmeb-344	89	24	of	of	ADP
ajbmeb-344	89	25	measurement	measurement	NOUN
ajbmeb-344	89	26	methods	method	NOUN
ajbmeb-344	89	27	and	and	CCONJ
ajbmeb-344	89	28	their	their	PRON
ajbmeb-344	89	29	reliance	reliance	NOUN
ajbmeb-344	89	30	on	on	ADP
ajbmeb-344	89	31	personal	personal	ADJ
ajbmeb-344	89	32	judgment	judgment	NOUN
ajbmeb-344	89	33	.	.	PUNCT
ajbmeb-344	90	1	4	4	X
ajbmeb-344	90	2	)	)	PUNCT
ajbmeb-344	90	3	the	the	DET
ajbmeb-344	90	4	importance	importance	NOUN
ajbmeb-344	90	5	of	of	ADP
ajbmeb-344	90	6	the	the	DET
ajbmeb-344	90	7	external	external	ADJ
ajbmeb-344	90	8	auditor	auditor	NOUN
ajbmeb-344	90	9	choosing	choose	VERB
ajbmeb-344	90	10	appropriate	appropriate	ADJ
ajbmeb-344	90	11	evidence	evidence	NOUN
ajbmeb-344	90	12	related	relate	VERB
ajbmeb-344	90	13	to	to	ADP
ajbmeb-344	90	14	the	the	DET
ajbmeb-344	90	15	fair	fair	ADJ
ajbmeb-344	90	16	value	value	NOUN
ajbmeb-344	90	17	estimates	estimate	NOUN
ajbmeb-344	90	18	,	,	PUNCT
ajbmeb-344	90	19	which	which	PRON
ajbmeb-344	90	20	stimulates	stimulate	VERB
ajbmeb-344	90	21	the	the	DET
ajbmeb-344	90	22	effectiveness	effectiveness	NOUN
ajbmeb-344	90	23	of	of	ADP
ajbmeb-344	90	24	his	his	PRON
ajbmeb-344	90	25	professional	professional	ADJ
ajbmeb-344	90	26	skepticism	skepticism	NOUN
ajbmeb-344	90	27	and	and	CCONJ
ajbmeb-344	90	28	his	his	PRON
ajbmeb-344	90	29	issuance	issuance	NOUN
ajbmeb-344	90	30	of	of	ADP
ajbmeb-344	90	31	professional	professional	ADJ
ajbmeb-344	90	32	judgments	judgment	NOUN
ajbmeb-344	90	33	.	.	PUNCT
ajbmeb-344	91	1	5	5	X
ajbmeb-344	91	2	)	)	PUNCT
ajbmeb-344	91	3	the	the	DET
ajbmeb-344	91	4	need	need	NOUN
ajbmeb-344	91	5	to	to	PART
ajbmeb-344	91	6	hold	hold	VERB
ajbmeb-344	91	7	training	training	NOUN
ajbmeb-344	91	8	courses	course	NOUN
ajbmeb-344	91	9	to	to	PART
ajbmeb-344	91	10	reduce	reduce	VERB
ajbmeb-344	91	11	the	the	DET
ajbmeb-344	91	12	challenges	challenge	NOUN
ajbmeb-344	91	13	and	and	CCONJ
ajbmeb-344	91	14	difficulties	difficulty	NOUN
ajbmeb-344	91	15	faced	face	VERB
ajbmeb-344	91	16	by	by	ADP
ajbmeb-344	91	17	auditors	auditor	NOUN
ajbmeb-344	91	18	when	when	SCONJ
ajbmeb-344	91	19	auditing	audit	VERB
ajbmeb-344	91	20	fair	fair	ADJ
ajbmeb-344	91	21	value	value	NOUN
ajbmeb-344	91	22	estimates	estimate	NOUN
ajbmeb-344	91	23	in	in	ADP
ajbmeb-344	91	24	the	the	DET
ajbmeb-344	91	25	iraqi	iraqi	ADJ
ajbmeb-344	91	26	environment	environment	NOUN
ajbmeb-344	91	27	for	for	ADP
ajbmeb-344	91	28	the	the	DET
ajbmeb-344	91	29	purpose	purpose	NOUN
ajbmeb-344	91	30	of	of	ADP
ajbmeb-344	91	31	improving	improve	VERB
ajbmeb-344	91	32	their	their	PRON
ajbmeb-344	91	33	practices	practice	NOUN
ajbmeb-344	91	34	of	of	ADP
ajbmeb-344	91	35	professional	professional	ADJ
ajbmeb-344	91	36	doubt	doubt	NOUN
ajbmeb-344	91	37	about	about	ADP
ajbmeb-344	91	38	those	those	DET
ajbmeb-344	91	39	estimates	estimate	NOUN
ajbmeb-344	91	40	.	.	PUNCT
ajbmeb-344	92	1	6	6	NUM
ajbmeb-344	92	2	)	)	PUNCT
ajbmeb-344	92	3	possibility	possibility	NOUN
ajbmeb-344	92	4	of	of	ADP
ajbmeb-344	92	5	conducting	conduct	VERB
ajbmeb-344	92	6	more	more	ADJ
ajbmeb-344	92	7	studies	study	NOUN
ajbmeb-344	92	8	that	that	PRON
ajbmeb-344	92	9	provide	provide	VERB
ajbmeb-344	92	10	an	an	DET
ajbmeb-344	92	11	additional	additional	ADJ
ajbmeb-344	92	12	explanation	explanation	NOUN
ajbmeb-344	92	13	of	of	ADP
ajbmeb-344	92	14	the	the	DET
ajbmeb-344	92	15	effects	effect	NOUN
ajbmeb-344	92	16	of	of	ADP
ajbmeb-344	92	17	auditors	auditor	NOUN
ajbmeb-344	92	18	'	'	PART
ajbmeb-344	92	19	commitment	commitment	NOUN
ajbmeb-344	92	20	in	in	ADP
ajbmeb-344	92	21	the	the	DET
ajbmeb-344	92	22	iraqi	iraqi	ADJ
ajbmeb-344	92	23	environment	environment	NOUN
ajbmeb-344	92	24	to	to	PART
ajbmeb-344	92	25	practice	practice	VERB
ajbmeb-344	92	26	professional	professional	ADJ
ajbmeb-344	92	27	skepticism	skepticism	NOUN
ajbmeb-344	92	28	effectively	effectively	ADV
ajbmeb-344	92	29	while	while	SCONJ
ajbmeb-344	92	30	auditing	auditing	NOUN
ajbmeb-344	92	31	management	management	NOUN
ajbmeb-344	92	32	's	's	PART
ajbmeb-344	92	33	fair	fair	ADJ
ajbmeb-344	92	34	value	value	NOUN
ajbmeb-344	92	35	assumptions	assumption	NOUN
ajbmeb-344	92	36	.	.	PUNCT
ajbmeb-344	93	1	7	7	X
ajbmeb-344	93	2	)	)	PUNCT
ajbmeb-344	93	3	the	the	DET
ajbmeb-344	93	4	auditor	auditor	NOUN
ajbmeb-344	93	5	's	's	PART
ajbmeb-344	93	6	skill	skill	NOUN
ajbmeb-344	93	7	and	and	CCONJ
ajbmeb-344	93	8	knowledge	knowledge	NOUN
ajbmeb-344	93	9	of	of	ADP
ajbmeb-344	93	10	the	the	DET
ajbmeb-344	93	11	rationale	rationale	NOUN
ajbmeb-344	93	12	for	for	ADP
ajbmeb-344	93	13	fair	fair	ADJ
ajbmeb-344	93	14	value	value	NOUN
ajbmeb-344	93	15	estimations	estimation	NOUN
ajbmeb-344	93	16	help	help	VERB
ajbmeb-344	93	17	him	he	PRON
ajbmeb-344	93	18	in	in	ADP
ajbmeb-344	93	19	solving	solve	VERB
ajbmeb-344	93	20	the	the	DET
ajbmeb-344	93	21	fundamental	fundamental	ADJ
ajbmeb-344	93	22	problems	problem	NOUN
ajbmeb-344	93	23	in	in	ADP
ajbmeb-344	93	24	the	the	DET
ajbmeb-344	93	25	audit	audit	NOUN
ajbmeb-344	93	26	and	and	CCONJ
ajbmeb-344	93	27	is	be	AUX
ajbmeb-344	93	28	reflected	reflect	VERB
ajbmeb-344	93	29	in	in	ADP
ajbmeb-344	93	30	improving	improve	VERB
ajbmeb-344	93	31	the	the	DET
ajbmeb-344	93	32	auditor	auditor	NOUN
ajbmeb-344	93	33	's	's	PART
ajbmeb-344	93	34	professional	professional	ADJ
ajbmeb-344	93	35	skepticism	skepticism	NOUN
ajbmeb-344	93	36	practices	practice	NOUN
ajbmeb-344	93	37	.	.	PUNCT
ajbmeb-344	94	1	8)	8)	NUM
ajbmeb-344	94	2	the	the	DET
ajbmeb-344	94	3	results	result	NOUN
ajbmeb-344	94	4	of	of	ADP
ajbmeb-344	94	5	the	the	DET
ajbmeb-344	94	6	statistical	statistical	ADJ
ajbmeb-344	94	7	analysis	analysis	NOUN
ajbmeb-344	94	8	showed	show	VERB
ajbmeb-344	94	9	that	that	SCONJ
ajbmeb-344	94	10	most	most	ADJ
ajbmeb-344	94	11	of	of	ADP
ajbmeb-344	94	12	the	the	DET
ajbmeb-344	94	13	respondents	respondent	NOUN
ajbmeb-344	94	14	agree	agree	VERB
ajbmeb-344	94	15	that	that	SCONJ
ajbmeb-344	94	16	acquiring	acquire	VERB
ajbmeb-344	94	17	specialized	specialized	ADJ
ajbmeb-344	94	18	knowledge	knowledge	NOUN
ajbmeb-344	94	19	of	of	ADP
ajbmeb-344	94	20	the	the	DET
ajbmeb-344	94	21	auditor	auditor	NOUN
ajbmeb-344	94	22	contributes	contribute	VERB
ajbmeb-344	94	23	to	to	ADP
ajbmeb-344	94	24	enhancing	enhance	VERB
ajbmeb-344	94	25	the	the	DET
ajbmeb-344	94	26	auditor	auditor	NOUN
ajbmeb-344	94	27	's	's	PART
ajbmeb-344	94	28	performance	performance	NOUN
ajbmeb-344	94	29	.	.	PUNCT
ajbmeb-344	95	1	references	reference	NOUN
ajbmeb-344	95	2	1(2020	1(2020	NUM
ajbmeb-344	95	3	)	)	PUNCT
ajbmeb-344	95	4	,	,	PUNCT
ajbmeb-344	95	5	bringing	bring	VERB
ajbmeb-344	95	6	the	the	DET
ajbmeb-344	95	7	latest	late	ADJ
ajbmeb-344	95	8	insights	insight	NOUN
ajbmeb-344	95	9	q2	q2	X
ajbmeb-344	95	10	2020	2020	NUM
ajbmeb-344	95	11	updated	update	VERB
ajbmeb-344	95	12	special	special	ADJ
ajbmeb-344	95	13	edition	edition	NOUN
ajbmeb-344	95	14	on	on	ADP
ajbmeb-344	95	15	the	the	DET
ajbmeb-344	95	16	impacts	impact	NOUN
ajbmeb-344	95	17	of	of	ADP
ajbmeb-344	95	18	the	the	DET
ajbmeb-344	95	19	coronavirus	coronavirus	NOUN
ajbmeb-344	95	20	disease	disease	NOUN
ajbmeb-344	95	21	(	(	PUNCT
ajbmeb-344	95	22	covid	covid	PROPN
ajbmeb-344	95	23	19	19	NUM
ajbmeb-344	95	24	)	)	PUNCT
ajbmeb-344	95	25	,	,	PUNCT
ajbmeb-344	95	26	june	june	PROPN
ajbmeb-344	95	27	.	.	PUNCT
ajbmeb-344	96	1	2shanteau	2shanteau	NUM
ajbmeb-344	96	2	,	,	PUNCT
ajbmeb-344	96	3	j.	j.	PROPN
ajbmeb-344	96	4	&	&	CCONJ
ajbmeb-344	96	5	abdolmohammadi	abdolmohammadi	PROPN
ajbmeb-344	96	6	,	,	PUNCT
ajbmeb-344	96	7	m.	m.	NOUN
ajbmeb-344	96	8	j.	j.	PROPN
ajbmeb-344	96	9	,	,	PUNCT
ajbmeb-344	96	10	‘	'	PUNCT
ajbmeb-344	96	11	personal	personal	ADJ
ajbmeb-344	96	12	attributes	attribute	NOUN
ajbmeb-344	96	13	of	of	ADP
ajbmeb-344	96	14	expert	expert	NOUN
ajbmeb-344	96	15	auditors	auditor	NOUN
ajbmeb-344	96	16	’	'	PUNCT
ajbmeb-344	96	17	,	,	PUNCT
ajbmeb-344	96	18	organizational	organizational	ADJ
ajbmeb-344	96	19	behavior	behavior	NOUN
ajbmeb-344	96	20	and	and	CCONJ
ajbmeb-344	96	21	human	human	ADJ
ajbmeb-344	96	22	decision	decision	NOUN
ajbmeb-344	96	23	processes	process	NOUN
ajbmeb-344	96	24	,	,	PUNCT
ajbmeb-344	96	25	vol	vol	NOUN
ajbmeb-344	96	26	.	.	PROPN
ajbmeb-344	97	1	53	53	NUM
ajbmeb-344	97	2	,	,	PUNCT
ajbmeb-344	97	3	no	no	INTJ
ajbmeb-344	97	4	.	.	NOUN
ajbmeb-344	97	5	2	2	NUM
ajbmeb-344	97	6	:	:	SYM
ajbmeb-344	97	7	1992	1992	NUM
ajbmeb-344	97	8	.	.	PUNCT
ajbmeb-344	98	1	3bell	3bell	NUM
ajbmeb-344	98	2	,	,	PUNCT
ajbmeb-344	98	3	t.	t.	PROPN
ajbmeb-344	98	4	b.	b.	PROPN
ajbmeb-344	98	5	,	,	PUNCT
ajbmeb-344	98	6	marrs	marrs	PROPN
ajbmeb-344	98	7	,	,	PUNCT
ajbmeb-344	98	8	f.	f.	PROPN
ajbmeb-344	98	9	o.	o.	PROPN
ajbmeb-344	98	10	,	,	PUNCT
ajbmeb-344	98	11	solomon	solomon	PROPN
ajbmeb-344	98	12	,	,	PUNCT
ajbmeb-344	98	13	i.	i.	PROPN
ajbmeb-344	98	14	&	&	CCONJ
ajbmeb-344	98	15	thomas	thomas	PROPN
ajbmeb-344	98	16	,	,	PUNCT
ajbmeb-344	98	17	auditing	auditing	NOUN
ajbmeb-344	98	18	organizations	organization	NOUN
ajbmeb-344	98	19	through	through	ADP
ajbmeb-344	98	20	a	a	DET
ajbmeb-344	98	21	strategic	strategic	ADJ
ajbmeb-344	98	22	systems	system	NOUN
ajbmeb-344	98	23	lens	len	NOUN
ajbmeb-344	98	24	,	,	PUNCT
ajbmeb-344	98	25	montvale	montvale	PROPN
ajbmeb-344	98	26	,	,	PUNCT
ajbmeb-344	98	27	nj	nj	PROPN
ajbmeb-344	98	28	:	:	PUNCT
ajbmeb-344	98	29	kpmg	kpmg	PROPN
ajbmeb-344	98	30	llp	llp	PROPN
ajbmeb-344	98	31	:	:	PUNCT
ajbmeb-344	98	32	1997	1997	NUM
ajbmeb-344	98	33	american	american	PROPN
ajbmeb-344	98	34	journal	journal	PROPN
ajbmeb-344	98	35	of	of	ADP
ajbmeb-344	98	36	business	business	NOUN
ajbmeb-344	98	37	management	management	NOUN
ajbmeb-344	98	38	,	,	PUNCT
ajbmeb-344	98	39	economics	economic	NOUN
ajbmeb-344	98	40	and	and	CCONJ
ajbmeb-344	98	41	banking	banking	NOUN
ajbmeb-344	98	42	volume	volume	NOUN
ajbmeb-344	98	43	8	8	NUM
ajbmeb-344	98	44	,	,	PUNCT
ajbmeb-344	98	45	jan	jan	PROPN
ajbmeb-344	98	46	.	.	PROPN
ajbmeb-344	98	47	,	,	PUNCT
ajbmeb-344	98	48	2023	2023	NUM
ajbmeb-344	98	49	p	p	NOUN
ajbmeb-344	98	50	a	a	DET
ajbmeb-344	98	51	g	g	NOUN
ajbmeb-344	98	52	e	e	NOUN
ajbmeb-344	98	53	|	|	ADV
ajbmeb-344	98	54	61	61	NUM
ajbmeb-344	98	55	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-344	98	56	4dwirandra	4dwirandra	NUM
ajbmeb-344	98	57	,	,	PUNCT
ajbmeb-344	98	58	aanb	aanb	PROPN
ajbmeb-344	98	59	&	&	CCONJ
ajbmeb-344	98	60	i	i	PRON
ajbmeb-344	98	61	ketut	ketut	VERB
ajbmeb-344	98	62	suryanawa	suryanawa	PROPN
ajbmeb-344	98	63	.	.	PUNCT
ajbmeb-344	99	1	(	(	PUNCT
ajbmeb-344	99	2	2018	2018	NUM
ajbmeb-344	99	3	)	)	PUNCT
ajbmeb-344	99	4	.	.	PUNCT
ajbmeb-344	100	1	idealism	idealism	NOUN
ajbmeb-344	100	2	and	and	CCONJ
ajbmeb-344	100	3	professional	professional	ADJ
ajbmeb-344	100	4	commitments	commitment	NOUN
ajbmeb-344	100	5	mediation	mediation	VERB
ajbmeb-344	100	6	the	the	DET
ajbmeb-344	100	7	effect	effect	NOUN
ajbmeb-344	100	8	of	of	ADP
ajbmeb-344	100	9	work	work	NOUN
ajbmeb-344	100	10	experience	experience	NOUN
ajbmeb-344	100	11	and	and	CCONJ
ajbmeb-344	100	12	training	training	NOUN
ajbmeb-344	100	13	on	on	ADP
ajbmeb-344	100	14	ethical	ethical	ADJ
ajbmeb-344	100	15	decision	decision	NOUN
ajbmeb-344	100	16	making	making	NOUN
ajbmeb-344	100	17	of	of	ADP
ajbmeb-344	100	18	tax	tax	NOUN
ajbmeb-344	100	19	consultan	consultan	NOUN
ajbmeb-344	100	20	.	.	PUNCT
ajbmeb-344	101	1	research	research	NOUN
ajbmeb-344	101	2	journal	journal	PROPN
ajbmeb-344	101	3	of	of	ADP
ajbmeb-344	101	4	finance	finance	NOUN
ajbmeb-344	101	5	and	and	CCONJ
ajbmeb-344	101	6	accounting	accounting	NOUN
ajbmeb-344	101	7	.	.	PUNCT
ajbmeb-344	102	1	9(21	9(21	X
ajbmeb-344	102	2	)	)	PUNCT
ajbmeb-344	102	3	,	,	PUNCT
ajbmeb-344	102	4	pp	pp	ADP
ajbmeb-344	102	5	.	.	PUNCT
ajbmeb-344	103	1	85.94	85.94	NUM
ajbmeb-344	103	2	5ester	5ester	NUM
ajbmeb-344	103	3	g	g	NOUN
ajbmeb-344	103	4	,	,	PUNCT
ajbmeb-344	103	5	marin	marin	NOUN
ajbmeb-344	103	6	-	-	PUNCT
ajbmeb-344	103	7	hernandez	hernandez	PROPN
ajbmeb-344	103	8	s	s	PROPN
ajbmeb-344	103	9	,	,	PUNCT
ajbmeb-344	103	10	garcia	garcia	PROPN
ajbmeb-344	103	11	-	-	PUNCT
ajbmeb-344	103	12	perez	perez	PROPN
ajbmeb-344	103	13	de	de	X
ajbmeb-344	103	14	lema	lema	PROPN
ajbmeb-344	103	15	d	d	X
ajbmeb-344	103	16	(	(	PUNCT
ajbmeb-344	103	17	2012	2012	NUM
ajbmeb-344	103	18	)	)	PUNCT
ajbmeb-344	103	19	.	.	PUNCT
ajbmeb-344	104	1	internal	internal	ADJ
ajbmeb-344	104	2	audit	audit	NOUN
ajbmeb-344	104	3	and	and	CCONJ
ajbmeb-344	104	4	financial	financial	ADJ
ajbmeb-344	104	5	reporting	reporting	NOUN
ajbmeb-344	104	6	in	in	ADP
ajbmeb-344	104	7	the	the	DET
ajbmeb-344	104	8	spanish	spanish	ADJ
ajbmeb-344	104	9	banking	banking	NOUN
ajbmeb-344	104	10	industry	industry	NOUN
ajbmeb-344	104	11	.	.	PUNCT
ajbmeb-344	105	1	managerial	managerial	ADJ
ajbmeb-344	105	2	auditing	auditing	NOUN
ajbmeb-344	105	3	journal	journal	NOUN
ajbmeb-344	105	4	pp.728	pp.728	PROPN
ajbmeb-344	105	5	-	-	PUNCT
ajbmeb-344	105	6	753	753	NUM
ajbmeb-344	105	7	.	.	PUNCT
ajbmeb-344	106	1	6grffith	6grffith	NUM
ajbmeb-344	106	2	,	,	PUNCT
ajbmeb-344	106	3	emilly	emilly	ADV
ajbmeb-344	106	4	e/	e/	ADV
ajbmeb-344	106	5	christine	christine	PROPN
ajbmeb-344	106	6	j.	j.	PROPN
ajbmeb-344	106	7	nolder/	nolder/	PROPN
ajbmeb-344	106	8	richard	richard	PROPN
ajbmeb-344	106	9	e.	e.	PROPN
ajbmeb-344	106	10	petty	petty	PROPN
ajbmeb-344	107	1	"	"	PUNCT
ajbmeb-344	107	2	the	the	DET
ajbmeb-344	107	3	elaboration	elaboration	NOUN
ajbmeb-344	107	4	like	like	ADP
ajbmeb-344	107	5	lahood	lahood	PROPN
ajbmeb-344	107	6	model	model	PROPN
ajbmeb-344	107	7	"	"	PUNCT
ajbmeb-344	107	8	ameta	ameta	ADJ
ajbmeb-344	107	9	–	–	PUNCT
ajbmeb-344	107	10	theory	theory	NOUN
ajbmeb-344	107	11	for	for	ADP
ajbmeb-344	107	12	synthesizing	synthesize	VERB
ajbmeb-344	107	13	auditor	auditor	NOUN
ajbmeb-344	107	14	judgment	judgment	NOUN
ajbmeb-344	107	15	and	and	CCONJ
ajbmeb-344	107	16	decision	decision	NOUN
ajbmeb-344	107	17	-	-	PUNCT
ajbmeb-344	107	18	making	make	VERB
ajbmeb-344	107	19	research	research	NOUN
ajbmeb-344	107	20	"	"	PUNCT
ajbmeb-344	107	21	american	american	PROPN
ajbmeb-344	107	22	accounting	accounting	PROPN
ajbmeb-344	107	23	association	association	PROPN
ajbmeb-344	107	24	,	,	PUNCT
ajbmeb-344	107	25	avditing	avdite	VERB
ajbmeb-344	107	26	:	:	PUNCT
ajbmeb-344	107	27	ajournal	ajournal	ADJ
ajbmeb-344	107	28	of	of	ADP
ajbmeb-344	107	29	practice	practice	NOUN
ajbmeb-344	107	30	&	&	CCONJ
ajbmeb-344	107	31	theor	theor	PROPN
ajbmeb-344	107	32	,	,	PUNCT
ajbmeb-344	107	33	vol	vol	NOUN
ajbmeb-344	107	34	.	.	PUNCT
ajbmeb-344	108	1	no.4	no.4	PROPN
ajbmeb-344	108	2	:	:	PUNCT
ajbmeb-344	108	3	2018	2018	NUM
ajbmeb-344	108	4	7hamza	7hamza	NUM
ajbmeb-344	108	5	,	,	PUNCT
ajbmeb-344	108	6	t.	t.	NOUN
ajbmeb-344	108	7	and	and	CCONJ
ajbmeb-344	108	8	mselmi	mselmi	PROPN
ajbmeb-344	108	9	,	,	PUNCT
ajbmeb-344	108	10	n.	n.	NOUN
ajbmeb-344	108	11	(	(	PUNCT
ajbmeb-344	108	12	2017	2017	NUM
ajbmeb-344	108	13	)	)	PUNCT
ajbmeb-344	108	14	,	,	PUNCT
ajbmeb-344	108	15	corporate	corporate	ADJ
ajbmeb-344	108	16	governance	governance	NOUN
ajbmeb-344	108	17	and	and	CCONJ
ajbmeb-344	108	18	equity	equity	NOUN
ajbmeb-344	108	19	prices	price	NOUN
ajbmeb-344	108	20	:	:	PUNCT
ajbmeb-344	108	21	the	the	DET
ajbmeb-344	108	22	effect	effect	NOUN
ajbmeb-344	108	23	of	of	ADP
ajbmeb-344	108	24	board	board	NOUN
ajbmeb-344	108	25	of	of	ADP
ajbmeb-344	108	26	directors	director	NOUN
ajbmeb-344	108	27	and	and	CCONJ
ajbmeb-344	108	28	audit	audit	NOUN
ajbmeb-344	108	29	committee	committee	NOUN
ajbmeb-344	108	30	independence	independence	NOUN
ajbmeb-344	108	31	,	,	PUNCT
ajbmeb-344	108	32	management	management	NOUN
ajbmeb-344	108	33	international	international	NOUN
ajbmeb-344	108	34	,	,	PUNCT
ajbmeb-344	108	35	16	16	NUM
ajbmeb-344	108	36	,	,	PUNCT
ajbmeb-344	108	37	152	152	NUM
ajbmeb-344	108	38	-	-	SYM
ajbmeb-344	108	39	164	164	NUM
ajbmeb-344	108	40	.	.	PUNCT
ajbmeb-344	109	1	8herliansyah	8herliansyah	NUM
ajbmeb-344	109	2	,	,	PUNCT
ajbmeb-344	109	3	y.	y.	PROPN
ajbmeb-344	109	4	,	,	PUNCT
ajbmeb-344	109	5	&	&	CCONJ
ajbmeb-344	109	6	ilyas	ilyas	PROPN
ajbmeb-344	109	7	,	,	PUNCT
ajbmeb-344	109	8	m.	m.	NOUN
ajbmeb-344	109	9	(	(	PUNCT
ajbmeb-344	109	10	2006	2006	NUM
ajbmeb-344	109	11	)	)	PUNCT
ajbmeb-344	109	12	.	.	PUNCT
ajbmeb-344	110	1	pengaruh	pengaruh	PROPN
ajbmeb-344	110	2	pengalaman	pengalaman	PROPN
ajbmeb-344	110	3	auditor	auditor	PROPN
ajbmeb-344	110	4	terhadap	terhadap	PROPN
ajbmeb-344	110	5	penggunaan	penggunaan	PROPN
ajbmeb-344	110	6	bukti	bukti	PROPN
ajbmeb-344	110	7	tidak	tidak	PROPN
ajbmeb-344	110	8	relevan	relevan	PROPN
ajbmeb-344	110	9	dalam	dalam	PROPN
ajbmeb-344	110	10	auditor	auditor	PROPN
ajbmeb-344	110	11	judgment	judgment	NOUN
ajbmeb-344	110	12	.	.	PUNCT
ajbmeb-344	111	1	sna	sna	PROPN
ajbmeb-344	111	2	9	9	NUM
ajbmeb-344	111	3	padang	padang	PROPN
ajbmeb-344	111	4	,	,	PUNCT
ajbmeb-344	111	5	23	23	NUM
ajbmeb-344	111	6	-	-	SYM
ajbmeb-344	111	7	26	26	NUM
ajbmeb-344	111	8	.	.	PUNCT
ajbmeb-344	112	1	9kaplan	9kaplan	NUM
ajbmeb-344	112	2	,	,	PUNCT
ajbmeb-344	112	3	s.	s.	PROPN
ajbmeb-344	112	4	e.	e.	PROPN
ajbmeb-344	112	5	,	,	PUNCT
ajbmeb-344	112	6	et	et	PROPN
ajbmeb-344	112	7	al	al	PROPN
ajbmeb-344	112	8	.	.	PROPN
ajbmeb-344	112	9	,	,	PUNCT
ajbmeb-344	112	10	2008	2008	NUM
ajbmeb-344	112	11	,	,	PUNCT
ajbmeb-344	112	12	“	"	PUNCT
ajbmeb-344	112	13	the	the	DET
ajbmeb-344	112	14	influence	influence	NOUN
ajbmeb-344	112	15	of	of	ADP
ajbmeb-344	112	16	auditor	auditor	NOUN
ajbmeb-344	112	17	experience	experience	NOUN
ajbmeb-344	112	18	on	on	ADP
ajbmeb-344	112	19	the	the	DET
ajbmeb-344	112	20	persuasiveness	persuasiveness	NOUN
ajbmeb-344	112	21	of	of	ADP
ajbmeb-344	112	22	information	information	NOUN
ajbmeb-344	112	23	provided	provide	VERB
ajbmeb-344	112	24	by	by	ADP
ajbmeb-344	112	25	management	management	NOUN
ajbmeb-344	112	26	”	"	PUNCT
ajbmeb-344	112	27	,	,	PUNCT
ajbmeb-344	112	28	auditing	auditing	NOUN
ajbmeb-344	112	29	:	:	PUNCT
ajbmeb-344	112	30	a	a	DET
ajbmeb-344	112	31	journal	journal	NOUN
ajbmeb-344	112	32	of	of	ADP
ajbmeb-344	112	33	practice	practice	NOUN
ajbmeb-344	112	34	&	&	CCONJ
ajbmeb-344	112	35	theory	theory	NOUN
ajbmeb-344	112	36	,	,	PUNCT
ajbmeb-344	112	37	vol.27	vol.27	NOUN
ajbmeb-344	112	38	,	,	PUNCT
ajbmeb-344	112	39	no.1	no.1	NUM
ajbmeb-344	112	40	,	,	PUNCT
ajbmeb-344	112	41	p	p	NOUN
ajbmeb-344	112	42	72	72	NUM
ajbmeb-344	112	43	.	.	SYM
ajbmeb-344	112	44	3	3	NUM
ajbmeb-344	112	45	hudiwinarsih	hudiwinarsih	NOUN
ajbmeb-344	112	46	,	,	PUNCT
ajbmeb-344	112	47	g.	g.	PROPN
ajbmeb-344	112	48	,	,	PUNCT
ajbmeb-344	112	49	op.cit	op.cit	PROPN
ajbmeb-344	112	50	.	.	PROPN
ajbmeb-344	112	51	,	,	PUNCT
ajbmeb-344	112	52	p.	p.	NOUN
ajbmeb-344	112	53	852	852	NUM
ajbmeb-344	112	54	.	.	PUNCT
ajbmeb-344	113	1	10krishnamoorthy	10krishnamoorthy	NUM
ajbmeb-344	113	2	g	g	PROPN
ajbmeb-344	113	3	(	(	PUNCT
ajbmeb-344	113	4	2000	2000	NUM
ajbmeb-344	113	5	)	)	PUNCT
ajbmeb-344	113	6	.	.	PUNCT
ajbmeb-344	114	1	a	a	DET
ajbmeb-344	114	2	cascade	cascade	NOUN
ajbmeb-344	114	3	inference	inference	NOUN
ajbmeb-344	114	4	model	model	NOUN
ajbmeb-344	114	5	for	for	ADP
ajbmeb-344	114	6	evaluation	evaluation	NOUN
ajbmeb-344	114	7	of	of	ADP
ajbmeb-344	114	8	the	the	DET
ajbmeb-344	114	9	internal	internal	ADJ
ajbmeb-344	114	10	audit	audit	NOUN
ajbmeb-344	114	11	report	report	NOUN
ajbmeb-344	114	12	.	.	PUNCT
ajbmeb-344	115	1	decision	decision	NOUN
ajbmeb-344	115	2	sciences	science	VERB
ajbmeb-344	115	3	32(3):499	32(3):499	NUM
ajbmeb-344	115	4	-	-	SYM
ajbmeb-344	115	5	520	520	NUM
ajbmeb-344	115	6	.	.	PUNCT
ajbmeb-344	116	1	11	11	NUM
ajbmeb-344	116	2	mcknight	mcknight	PROPN
ajbmeb-344	116	3	,	,	PUNCT
ajbmeb-344	116	4	c.	c.	PROPN
ajbmeb-344	116	5	&	&	CCONJ
ajbmeb-344	116	6	wright	wright	PROPN
ajbmeb-344	116	7	,	,	PUNCT
ajbmeb-344	116	8	w.	w.	PROPN
ajbmeb-344	116	9	,	,	PUNCT
ajbmeb-344	116	10	‘	'	PUNCT
ajbmeb-344	116	11	characteristics	characteristic	NOUN
ajbmeb-344	116	12	of	of	ADP
ajbmeb-344	116	13	relatively	relatively	ADV
ajbmeb-344	116	14	high	high	ADJ
ajbmeb-344	116	15	-	-	PUNCT
ajbmeb-344	116	16	performance	performance	NOUN
ajbmeb-344	116	17	auditors	auditor	NOUN
ajbmeb-344	116	18	’	'	PUNCT
ajbmeb-344	116	19	,	,	PUNCT
ajbmeb-344	116	20	auditing	audit	VERB
ajbmeb-344	116	21	:	:	PUNCT
ajbmeb-344	116	22	a	a	DET
ajbmeb-344	116	23	journal	journal	NOUN
ajbmeb-344	116	24	of	of	ADP
ajbmeb-344	116	25	practice	practice	NOUN
ajbmeb-344	116	26	and	and	CCONJ
ajbmeb-344	116	27	theory	theory	NOUN
ajbmeb-344	116	28	,	,	PUNCT
ajbmeb-344	116	29	vol	vol	NOUN
ajbmeb-344	116	30	.	.	PROPN
ajbmeb-344	116	31	30	30	NUM
ajbmeb-344	116	32	:	:	SYM
ajbmeb-344	116	33	2011	2011	NUM
ajbmeb-344	116	34	.	.	PUNCT
ajbmeb-344	117	1	12moroney	12moroney	NUM
ajbmeb-344	117	2	,	,	PUNCT
ajbmeb-344	117	3	r.	r.	PROPN
ajbmeb-344	117	4	,	,	PUNCT
ajbmeb-344	117	5	&	&	CCONJ
ajbmeb-344	117	6	carey	carey	PROPN
ajbmeb-344	117	7	,	,	PUNCT
ajbmeb-344	117	8	p.	p.	NOUN
ajbmeb-344	117	9	(	(	PUNCT
ajbmeb-344	117	10	2007	2007	NUM
ajbmeb-344	117	11	)	)	PUNCT
ajbmeb-344	117	12	.	.	PUNCT
ajbmeb-344	118	1	industry	industry	NOUN
ajbmeb-344	118	2	-	-	PUNCT
ajbmeb-344	118	3	versus	versus	ADP
ajbmeb-344	118	4	task	task	NOUN
ajbmeb-344	118	5	-	-	PUNCT
ajbmeb-344	118	6	based	base	VERB
ajbmeb-344	118	7	experience	experience	NOUN
ajbmeb-344	118	8	and	and	CCONJ
ajbmeb-344	118	9	auditor	auditor	NOUN
ajbmeb-344	118	10	performance	performance	NOUN
ajbmeb-344	118	11	.	.	PUNCT
ajbmeb-344	119	1	auditing	auditing	NOUN
ajbmeb-344	119	2	:	:	PUNCT
ajbmeb-344	119	3	a	a	DET
ajbmeb-344	119	4	journal	journal	NOUN
ajbmeb-344	119	5	of	of	ADP
ajbmeb-344	119	6	practice	practice	NOUN
ajbmeb-344	119	7	&	&	CCONJ
ajbmeb-344	119	8	theory	theory	NOUN
ajbmeb-344	119	9	,	,	PUNCT
ajbmeb-344	119	10	30(2	30(2	NUM
ajbmeb-344	119	11	)	)	PUNCT
ajbmeb-344	119	12	,	,	PUNCT
ajbmeb-344	119	13	1	1	NUM
ajbmeb-344	119	14	-	-	SYM
ajbmeb-344	119	15	18	18	NUM
ajbmeb-344	119	16	.	.	PUNCT
ajbmeb-344	120	1	13o’donnell	13o’donnell	NUM
ajbmeb-344	120	2	,	,	PUNCT
ajbmeb-344	120	3	e.	e.	PROPN
ajbmeb-344	120	4	&	&	CCONJ
ajbmeb-344	120	5	schultz	schultz	PROPN
ajbmeb-344	120	6	,	,	PUNCT
ajbmeb-344	120	7	j	j	PROPN
ajbmeb-344	120	8	‘	'	PUNCT
ajbmeb-344	120	9	the	the	DET
ajbmeb-344	120	10	halo	halo	NOUN
ajbmeb-344	120	11	effect	effect	NOUN
ajbmeb-344	120	12	in	in	ADP
ajbmeb-344	120	13	business	business	NOUN
ajbmeb-344	120	14	risk	risk	NOUN
ajbmeb-344	120	15	audits	audits	NOUN
ajbmeb-344	120	16	:	:	PUNCT
ajbmeb-344	120	17	can	can	AUX
ajbmeb-344	120	18	strategic	strategic	ADJ
ajbmeb-344	120	19	risk	risk	NOUN
ajbmeb-344	120	20	assessment	assessment	NOUN
ajbmeb-344	120	21	bias	bias	NOUN
ajbmeb-344	120	22	auditor	auditor	NOUN
ajbmeb-344	120	23	judgment	judgment	NOUN
ajbmeb-344	120	24	about	about	ADP
ajbmeb-344	120	25	accounting	accounting	NOUN
ajbmeb-344	120	26	details	detail	NOUN
ajbmeb-344	120	27	?	?	PUNCT
ajbmeb-344	120	28	’	'	PUNCT
ajbmeb-344	120	29	,	,	PUNCT
ajbmeb-344	120	30	the	the	DET
ajbmeb-344	120	31	accounting	accounting	NOUN
ajbmeb-344	120	32	review	review	NOUN
ajbmeb-344	120	33	,	,	PUNCT
ajbmeb-344	120	34	vol	vol	NOUN
ajbmeb-344	120	35	.	.	PROPN
ajbmeb-344	120	36	80	80	NUM
ajbmeb-344	120	37	,	,	PUNCT
ajbmeb-344	120	38	no	no	INTJ
ajbmeb-344	120	39	.	.	NOUN
ajbmeb-344	120	40	3	3	NUM
ajbmeb-344	120	41	,	,	PUNCT
ajbmeb-344	120	42	:	:	PUNCT
ajbmeb-344	120	43	2005	2005	NUM
ajbmeb-344	120	44	.	.	PUNCT
ajbmeb-344	121	1	14pcaob	14pcaob	NUM
ajbmeb-344	121	2	release	release	VERB
ajbmeb-344	121	3	no	no	NOUN
ajbmeb-344	121	4	.	.	NOUN
ajbmeb-344	121	5	2018	2018	NUM
ajbmeb-344	121	6	-	-	SYM
ajbmeb-344	121	7	005	005	NUM
ajbmeb-344	121	8	december	december	PROPN
ajbmeb-344	121	9	20	20	NUM
ajbmeb-344	121	10	,	,	PUNCT
ajbmeb-344	121	11	2018	2018	NUM
ajbmeb-344	121	12	.	.	PUNCT
ajbmeb-344	122	1	15	15	NUM
ajbmeb-344	122	2	rodgers	rodger	NOUN
ajbmeb-344	122	3	,	,	PUNCT
ajbmeb-344	122	4	w.	w.	PROPN
ajbmeb-344	122	5	,	,	PUNCT
ajbmeb-344	122	6	mubako	mubako	PROPN
ajbmeb-344	122	7	,	,	PUNCT
ajbmeb-344	122	8	n.	n.	NOUN
ajbmeb-344	122	9	,	,	PUNCT
ajbmeb-344	122	10	and	and	CCONJ
ajbmeb-344	122	11	hall	hall	PROPN
ajbmeb-344	122	12	,	,	PUNCT
ajbmeb-344	122	13	l.	l.	PROPN
ajbmeb-344	122	14	,	,	PUNCT
ajbmeb-344	122	15	(	(	PUNCT
ajbmeb-344	122	16	2017	2017	NUM
ajbmeb-344	122	17	)	)	PUNCT
ajbmeb-344	122	18	.	.	PUNCT
ajbmeb-344	123	1	knowledge	knowledge	NOUN
ajbmeb-344	123	2	management	management	PROPN
ajbmeb-344	123	3	:	:	PUNCT
ajbmeb-344	123	4	the	the	DET
ajbmeb-344	123	5	effect	effect	NOUN
ajbmeb-344	123	6	of	of	ADP
ajbmeb-344	123	7	knowledge	knowledge	NOUN
ajbmeb-344	123	8	transfer	transfer	NOUN
ajbmeb-344	123	9	on	on	ADP
ajbmeb-344	123	10	professional	professional	ADJ
ajbmeb-344	123	11	skepticism	skepticism	NOUN
ajbmeb-344	123	12	in	in	ADP
ajbmeb-344	123	13	audit	audit	NOUN
ajbmeb-344	123	14	engagement	engagement	NOUN
ajbmeb-344	123	15	planning	planning	NOUN
ajbmeb-344	123	16	.	.	PUNCT
ajbmeb-344	124	1	computers	computer	NOUN
ajbmeb-344	124	2	in	in	ADP
ajbmeb-344	124	3	human	human	ADJ
ajbmeb-344	124	4	behavior	behavior	NOUN
ajbmeb-344	124	5	,	,	PUNCT
ajbmeb-344	124	6	vol	vol	NOUN
ajbmeb-344	124	7	.	.	PROPN
ajbmeb-344	124	8	70	70	NUM
ajbmeb-344	124	9	,	,	PUNCT
ajbmeb-344	124	10	pp	pp	ADJ
ajbmeb-344	124	11	.	.	PUNCT
ajbmeb-344	124	12	564	564	NUM
ajbmeb-344	124	13	-	-	SYM
ajbmeb-344	124	14	574	574	NUM
ajbmeb-344	124	15	.	.	PUNCT