id	sid	tid	token	lemma	pos
ajbmeb-377	1	1	american	american	PROPN
ajbmeb-377	1	2	journal	journal	PROPN
ajbmeb-377	1	3	of	of	ADP
ajbmeb-377	1	4	business	business	NOUN
ajbmeb-377	1	5	management	management	NOUN
ajbmeb-377	1	6	,	,	PUNCT
ajbmeb-377	1	7	economics	economic	NOUN
ajbmeb-377	1	8	and	and	CCONJ
ajbmeb-377	1	9	banking	banking	NOUN
ajbmeb-377	1	10	issn	issn	PROPN
ajbmeb-377	1	11	(	(	PUNCT
ajbmeb-377	1	12	e	e	NOUN
ajbmeb-377	1	13	):	):	PUNCT
ajbmeb-377	1	14	2832	2832	NUM
ajbmeb-377	1	15	-	-	SYM
ajbmeb-377	1	16	8078	8078	NUM
ajbmeb-377	1	17	volume	volume	NOUN
ajbmeb-377	1	18	8	8	NUM
ajbmeb-377	1	19	,	,	PUNCT
ajbmeb-377	1	20	|	|	ADV
ajbmeb-377	1	21	jan	jan	PROPN
ajbmeb-377	1	22	.	.	PROPN
ajbmeb-377	1	23	,	,	PUNCT
ajbmeb-377	1	24	2023	2023	NUM
ajbmeb-377	1	25	p	p	NOUN
ajbmeb-377	1	26	a	a	DET
ajbmeb-377	1	27	g	g	NOUN
ajbmeb-377	1	28	e	e	NOUN
ajbmeb-377	1	29	|	|	ADV
ajbmeb-377	1	30	101	101	NUM
ajbmeb-377	1	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	1	32	the	the	DET
ajbmeb-377	1	33	impact	impact	NOUN
ajbmeb-377	1	34	of	of	ADP
ajbmeb-377	1	35	digital	digital	ADJ
ajbmeb-377	1	36	transformation	transformation	NOUN
ajbmeb-377	1	37	on	on	ADP
ajbmeb-377	1	38	the	the	DET
ajbmeb-377	1	39	quality	quality	NOUN
ajbmeb-377	1	40	of	of	ADP
ajbmeb-377	1	41	financial	financial	ADJ
ajbmeb-377	1	42	reports	report	NOUN
ajbmeb-377	1	43	a	a	DET
ajbmeb-377	1	44	field	field	NOUN
ajbmeb-377	1	45	study	study	NOUN
ajbmeb-377	1	46	in	in	ADP
ajbmeb-377	1	47	a	a	DET
ajbmeb-377	1	48	sample	sample	NOUN
ajbmeb-377	1	49	of	of	ADP
ajbmeb-377	1	50	banks	bank	NOUN
ajbmeb-377	1	51	listed	list	VERB
ajbmeb-377	1	52	in	in	ADP
ajbmeb-377	1	53	the	the	DET
ajbmeb-377	1	54	iraqi	iraqi	ADJ
ajbmeb-377	1	55	stock	stock	PROPN
ajbmeb-377	1	56	exchange	exchange	PROPN
ajbmeb-377	1	57	mustafa	mustafa	PROPN
ajbmeb-377	1	58	saeed	saeed	PROPN
ajbmeb-377	1	59	hasan	hasan	PROPN
ajbmeb-377	1	60	college	college	PROPN
ajbmeb-377	1	61	of	of	ADP
ajbmeb-377	1	62	administration	administration	NOUN
ajbmeb-377	1	63	and	and	CCONJ
ajbmeb-377	1	64	economics	economic	NOUN
ajbmeb-377	1	65	,	,	PUNCT
ajbmeb-377	1	66	university	university	NOUN
ajbmeb-377	1	67	of	of	ADP
ajbmeb-377	1	68	samarra	samarra	NOUN
ajbmeb-377	1	69	,	,	PUNCT
ajbmeb-377	1	70	samarra	samarra	NOUN
ajbmeb-377	1	71	,	,	PUNCT
ajbmeb-377	1	72	iraq	iraq	PROPN
ajbmeb-377	1	73	.	.	PUNCT
ajbmeb-377	2	1	email	email	NOUN
ajbmeb-377	2	2	:	:	PUNCT
ajbmeb-377	2	3	mustafasaedr@gmail.com	mustafasaedr@gmail.com	X
ajbmeb-377	3	1	a	a	DET
ajbmeb-377	3	2	b	b	PROPN
ajbmeb-377	3	3	s	s	ADP
ajbmeb-377	3	4	t	t	PROPN
ajbmeb-377	3	5	r	r	NOUN
ajbmeb-377	3	6	a	a	DET
ajbmeb-377	3	7	c	c	NOUN
ajbmeb-377	3	8	t	t	NOUN
ajbmeb-377	3	9	k	k	X
ajbmeb-377	3	10	e	e	PROPN
ajbmeb-377	3	11	y	y	PROPN
ajbmeb-377	3	12	w	w	NOUN
ajbmeb-377	3	13	o	o	NOUN
ajbmeb-377	3	14	r	r	NOUN
ajbmeb-377	3	15	d	d	NOUN
ajbmeb-377	3	16	s	s	AUX
ajbmeb-377	3	17	the	the	DET
ajbmeb-377	3	18	study	study	NOUN
ajbmeb-377	3	19	aims	aim	VERB
ajbmeb-377	3	20	to	to	PART
ajbmeb-377	3	21	recognize	recognize	VERB
ajbmeb-377	3	22	the	the	DET
ajbmeb-377	3	23	concept	concept	NOUN
ajbmeb-377	3	24	and	and	CCONJ
ajbmeb-377	3	25	objectives	objective	NOUN
ajbmeb-377	3	26	of	of	ADP
ajbmeb-377	3	27	digital	digital	ADJ
ajbmeb-377	3	28	transformation	transformation	NOUN
ajbmeb-377	3	29	and	and	CCONJ
ajbmeb-377	3	30	the	the	DET
ajbmeb-377	3	31	quality	quality	NOUN
ajbmeb-377	3	32	of	of	ADP
ajbmeb-377	3	33	financial	financial	ADJ
ajbmeb-377	3	34	reports	report	NOUN
ajbmeb-377	3	35	and	and	CCONJ
ajbmeb-377	3	36	measurement	measurement	NOUN
ajbmeb-377	3	37	models	model	NOUN
ajbmeb-377	3	38	with	with	ADP
ajbmeb-377	3	39	qualitative	qualitative	ADJ
ajbmeb-377	3	40	characteristics	characteristic	NOUN
ajbmeb-377	3	41	of	of	ADP
ajbmeb-377	3	42	accounting	accounting	NOUN
ajbmeb-377	3	43	information	information	NOUN
ajbmeb-377	3	44	,	,	PUNCT
ajbmeb-377	3	45	to	to	PART
ajbmeb-377	3	46	achieve	achieve	VERB
ajbmeb-377	3	47	the	the	DET
ajbmeb-377	3	48	study	study	NOUN
ajbmeb-377	3	49	's	's	PART
ajbmeb-377	3	50	objective	objective	NOUN
ajbmeb-377	3	51	,	,	PUNCT
ajbmeb-377	3	52	the	the	DET
ajbmeb-377	3	53	study	study	NOUN
ajbmeb-377	3	54	dealt	deal	VERB
ajbmeb-377	3	55	with	with	ADP
ajbmeb-377	3	56	a	a	DET
ajbmeb-377	3	57	questionnaire	questionnaire	NOUN
ajbmeb-377	3	58	form	form	NOUN
ajbmeb-377	3	59	designed	design	VERB
ajbmeb-377	3	60	to	to	PART
ajbmeb-377	3	61	survey	survey	VERB
ajbmeb-377	3	62	accountants	accountant	NOUN
ajbmeb-377	3	63	,	,	PUNCT
ajbmeb-377	3	64	department	department	NOUN
ajbmeb-377	3	65	heads	head	NOUN
ajbmeb-377	3	66	,	,	PUNCT
ajbmeb-377	3	67	account	account	NOUN
ajbmeb-377	3	68	managers	manager	NOUN
ajbmeb-377	3	69	and	and	CCONJ
ajbmeb-377	3	70	banking	banking	NOUN
ajbmeb-377	3	71	executives	executive	NOUN
ajbmeb-377	3	72	.	.	PUNCT
ajbmeb-377	4	1	this	this	DET
ajbmeb-377	4	2	form	form	NOUN
ajbmeb-377	4	3	was	be	AUX
ajbmeb-377	4	4	distributed	distribute	VERB
ajbmeb-377	4	5	to	to	ADP
ajbmeb-377	4	6	banks	bank	NOUN
ajbmeb-377	4	7	listed	list	VERB
ajbmeb-377	4	8	on	on	ADP
ajbmeb-377	4	9	the	the	DET
ajbmeb-377	4	10	iraqi	iraqi	ADJ
ajbmeb-377	4	11	stock	stock	NOUN
ajbmeb-377	4	12	exchange	exchange	NOUN
ajbmeb-377	4	13	,	,	PUNCT
ajbmeb-377	4	14	and	and	CCONJ
ajbmeb-377	4	15	its	its	PRON
ajbmeb-377	4	16	number	number	NOUN
ajbmeb-377	4	17	was	be	AUX
ajbmeb-377	4	18	swallowed	swallow	VERB
ajbmeb-377	4	19	.	.	PUNCT
ajbmeb-377	5	1	(	(	PUNCT
ajbmeb-377	5	2	102	102	NUM
ajbmeb-377	5	3	)	)	PUNCT
ajbmeb-377	5	4	a	a	DET
ajbmeb-377	5	5	valid	valid	ADJ
ajbmeb-377	5	6	form	form	NOUN
ajbmeb-377	5	7	for	for	ADP
ajbmeb-377	5	8	statistical	statistical	ADJ
ajbmeb-377	5	9	analysis	analysis	NOUN
ajbmeb-377	5	10	,	,	PUNCT
ajbmeb-377	5	11	the	the	DET
ajbmeb-377	5	12	researcher	researcher	NOUN
ajbmeb-377	5	13	has	have	AUX
ajbmeb-377	5	14	used	use	VERB
ajbmeb-377	5	15	statistical	statistical	ADJ
ajbmeb-377	5	16	methods	method	NOUN
ajbmeb-377	5	17	to	to	PART
ajbmeb-377	5	18	analyze	analyze	VERB
ajbmeb-377	5	19	the	the	DET
ajbmeb-377	5	20	results	result	NOUN
ajbmeb-377	5	21	and	and	CCONJ
ajbmeb-377	5	22	test	test	NOUN
ajbmeb-377	5	23	hypotheses	hypothesis	NOUN
ajbmeb-377	5	24	:	:	PUNCT
ajbmeb-377	6	1	alpha	alpha	NOUN
ajbmeb-377	6	2	cronbach	cronbach	VERB
ajbmeb-377	6	3	persistent	persistent	ADJ
ajbmeb-377	6	4	coefficient	coefficient	NOUN
ajbmeb-377	6	5	,	,	PUNCT
ajbmeb-377	6	6	pearson	pearson	PROPN
ajbmeb-377	6	7	binding	bind	VERB
ajbmeb-377	6	8	coefficient	coefficient	NOUN
ajbmeb-377	6	9	,	,	PUNCT
ajbmeb-377	6	10	metrics	metric	NOUN
ajbmeb-377	6	11	for	for	ADP
ajbmeb-377	6	12	descriptive	descriptive	ADJ
ajbmeb-377	6	13	statistics	statistic	NOUN
ajbmeb-377	6	14	and	and	CCONJ
ajbmeb-377	6	15	simple	simple	ADJ
ajbmeb-377	6	16	linear	linear	ADJ
ajbmeb-377	6	17	regression	regression	NOUN
ajbmeb-377	6	18	analysis	analysis	NOUN
ajbmeb-377	6	19	and	and	CCONJ
ajbmeb-377	6	20	the	the	DET
ajbmeb-377	6	21	study	study	NOUN
ajbmeb-377	6	22	reached	reach	VERB
ajbmeb-377	6	23	a	a	DET
ajbmeb-377	6	24	set	set	NOUN
ajbmeb-377	6	25	of	of	ADP
ajbmeb-377	6	26	conclusions	conclusion	NOUN
ajbmeb-377	6	27	,	,	PUNCT
ajbmeb-377	6	28	the	the	DET
ajbmeb-377	6	29	most	most	ADV
ajbmeb-377	6	30	important	important	ADJ
ajbmeb-377	6	31	of	of	ADP
ajbmeb-377	6	32	which	which	PRON
ajbmeb-377	6	33	was	be	AUX
ajbmeb-377	6	34	the	the	DET
ajbmeb-377	6	35	inverse	inverse	ADJ
ajbmeb-377	6	36	correlation	correlation	NOUN
ajbmeb-377	6	37	between	between	ADP
ajbmeb-377	6	38	digital	digital	ADJ
ajbmeb-377	6	39	transformation	transformation	NOUN
ajbmeb-377	6	40	and	and	CCONJ
ajbmeb-377	6	41	the	the	DET
ajbmeb-377	6	42	quality	quality	NOUN
ajbmeb-377	6	43	of	of	ADP
ajbmeb-377	6	44	the	the	DET
ajbmeb-377	6	45	financial	financial	ADJ
ajbmeb-377	6	46	report	report	NOUN
ajbmeb-377	6	47	.	.	PUNCT
ajbmeb-377	7	1	whenever	whenever	SCONJ
ajbmeb-377	7	2	the	the	DET
ajbmeb-377	7	3	economic	economic	ADJ
ajbmeb-377	7	4	unit	unit	NOUN
ajbmeb-377	7	5	moves	move	VERB
ajbmeb-377	7	6	towards	towards	ADP
ajbmeb-377	7	7	digital	digital	ADJ
ajbmeb-377	7	8	transformation	transformation	NOUN
ajbmeb-377	7	9	whenever	whenever	SCONJ
ajbmeb-377	7	10	this	this	DET
ajbmeb-377	7	11	results	result	VERB
ajbmeb-377	7	12	in	in	ADP
ajbmeb-377	7	13	the	the	DET
ajbmeb-377	7	14	adequacy	adequacy	NOUN
ajbmeb-377	7	15	and	and	CCONJ
ajbmeb-377	7	16	reliability	reliability	NOUN
ajbmeb-377	7	17	of	of	ADP
ajbmeb-377	7	18	accounting	accounting	NOUN
ajbmeb-377	7	19	information	information	NOUN
ajbmeb-377	7	20	and	and	CCONJ
ajbmeb-377	7	21	thus	thus	ADV
ajbmeb-377	7	22	the	the	DET
ajbmeb-377	7	23	benefit	benefit	NOUN
ajbmeb-377	7	24	to	to	ADP
ajbmeb-377	7	25	its	its	PRON
ajbmeb-377	7	26	users	user	NOUN
ajbmeb-377	7	27	,	,	PUNCT
ajbmeb-377	7	28	the	the	DET
ajbmeb-377	7	29	study	study	NOUN
ajbmeb-377	7	30	also	also	ADV
ajbmeb-377	7	31	found	find	VERB
ajbmeb-377	7	32	a	a	DET
ajbmeb-377	7	33	moral	moral	ADJ
ajbmeb-377	7	34	impact	impact	NOUN
ajbmeb-377	7	35	of	of	ADP
ajbmeb-377	7	36	digital	digital	ADJ
ajbmeb-377	7	37	transformation	transformation	NOUN
ajbmeb-377	7	38	on	on	ADP
ajbmeb-377	7	39	the	the	DET
ajbmeb-377	7	40	quality	quality	NOUN
ajbmeb-377	7	41	of	of	ADP
ajbmeb-377	7	42	financial	financial	ADJ
ajbmeb-377	7	43	reports	report	NOUN
ajbmeb-377	7	44	(	(	PUNCT
ajbmeb-377	7	45	appropriate	appropriate	ADJ
ajbmeb-377	7	46	and	and	CCONJ
ajbmeb-377	7	47	genuine	genuine	ADJ
ajbmeb-377	7	48	representation	representation	NOUN
ajbmeb-377	7	49	)	)	PUNCT
ajbmeb-377	7	50	.	.	PUNCT
ajbmeb-377	8	1	digital	digital	ADJ
ajbmeb-377	8	2	transformation	transformation	NOUN
ajbmeb-377	8	3	,	,	PUNCT
ajbmeb-377	8	4	quality	quality	NOUN
ajbmeb-377	8	5	of	of	ADP
ajbmeb-377	8	6	financial	financial	ADJ
ajbmeb-377	8	7	reports	report	NOUN
ajbmeb-377	8	8	,	,	PUNCT
ajbmeb-377	8	9	relevance	relevance	NOUN
ajbmeb-377	8	10	,	,	PUNCT
ajbmeb-377	8	11	honest	honest	ADJ
ajbmeb-377	8	12	representation	representation	NOUN
ajbmeb-377	8	13	.	.	PUNCT
ajbmeb-377	9	1	introduction	introduction	NOUN
ajbmeb-377	9	2	the	the	DET
ajbmeb-377	9	3	digital	digital	ADJ
ajbmeb-377	9	4	capacity	capacity	NOUN
ajbmeb-377	9	5	of	of	ADP
ajbmeb-377	9	6	the	the	DET
ajbmeb-377	9	7	business	business	NOUN
ajbmeb-377	9	8	is	be	AUX
ajbmeb-377	9	9	fundamental	fundamental	ADJ
ajbmeb-377	9	10	in	in	ADP
ajbmeb-377	9	11	the	the	DET
ajbmeb-377	9	12	competitive	competitive	ADJ
ajbmeb-377	9	13	market	market	NOUN
ajbmeb-377	9	14	right	right	ADV
ajbmeb-377	9	15	now	now	ADV
ajbmeb-377	9	16	.	.	PUNCT
ajbmeb-377	10	1	digital	digital	ADJ
ajbmeb-377	10	2	technologies	technology	NOUN
ajbmeb-377	10	3	are	be	AUX
ajbmeb-377	10	4	changing	change	VERB
ajbmeb-377	10	5	and	and	CCONJ
ajbmeb-377	10	6	evolving	evolve	VERB
ajbmeb-377	10	7	rapidly	rapidly	ADV
ajbmeb-377	10	8	,	,	PUNCT
ajbmeb-377	10	9	creating	create	VERB
ajbmeb-377	10	10	an	an	DET
ajbmeb-377	10	11	increase	increase	NOUN
ajbmeb-377	10	12	in	in	ADP
ajbmeb-377	10	13	competition	competition	NOUN
ajbmeb-377	10	14	and	and	CCONJ
ajbmeb-377	10	15	the	the	DET
ajbmeb-377	10	16	need	need	NOUN
ajbmeb-377	10	17	for	for	SCONJ
ajbmeb-377	10	18	economic	economic	ADJ
ajbmeb-377	10	19	units	unit	NOUN
ajbmeb-377	10	20	to	to	PART
ajbmeb-377	10	21	innovate	innovate	VERB
ajbmeb-377	10	22	quickly	quickly	ADV
ajbmeb-377	10	23	and	and	CCONJ
ajbmeb-377	10	24	accurately	accurately	ADV
ajbmeb-377	10	25	.	.	PUNCT
ajbmeb-377	11	1	it	it	PRON
ajbmeb-377	11	2	was	be	AUX
ajbmeb-377	11	3	not	not	PART
ajbmeb-377	11	4	dangerous	dangerous	ADJ
ajbmeb-377	11	5	for	for	SCONJ
ajbmeb-377	11	6	economic	economic	ADJ
ajbmeb-377	11	7	units	unit	NOUN
ajbmeb-377	11	8	to	to	PART
ajbmeb-377	11	9	ignore	ignore	VERB
ajbmeb-377	11	10	the	the	DET
ajbmeb-377	11	11	importance	importance	NOUN
ajbmeb-377	11	12	of	of	ADP
ajbmeb-377	11	13	those	those	DET
ajbmeb-377	11	14	digital	digital	ADJ
ajbmeb-377	11	15	technologies	technology	NOUN
ajbmeb-377	11	16	.	.	PUNCT
ajbmeb-377	12	1	digital	digital	ADJ
ajbmeb-377	12	2	technology	technology	NOUN
ajbmeb-377	12	3	refers	refer	VERB
ajbmeb-377	12	4	to	to	ADP
ajbmeb-377	12	5	a	a	DET
ajbmeb-377	12	6	range	range	NOUN
ajbmeb-377	12	7	and	and	CCONJ
ajbmeb-377	12	8	models	model	NOUN
ajbmeb-377	12	9	of	of	ADP
ajbmeb-377	12	10	various	various	ADJ
ajbmeb-377	12	11	smart	smart	ADJ
ajbmeb-377	12	12	and	and	CCONJ
ajbmeb-377	12	13	innovative	innovative	ADJ
ajbmeb-377	12	14	technologies	technology	NOUN
ajbmeb-377	12	15	in	in	ADP
ajbmeb-377	12	16	business	business	NOUN
ajbmeb-377	12	17	environments	environment	NOUN
ajbmeb-377	12	18	,	,	PUNCT
ajbmeb-377	12	19	including	include	VERB
ajbmeb-377	12	20	(	(	PUNCT
ajbmeb-377	12	21	iot	iot	NOUN
ajbmeb-377	12	22	)	)	PUNCT
ajbmeb-377	12	23	,	,	PUNCT
ajbmeb-377	12	24	(	(	PUNCT
ajbmeb-377	12	25	big	big	ADJ
ajbmeb-377	12	26	data	datum	NOUN
ajbmeb-377	12	27	)	)	PUNCT
ajbmeb-377	12	28	,	,	PUNCT
ajbmeb-377	12	29	(	(	PUNCT
ajbmeb-377	12	30	data	data	NOUN
ajbmeb-377	12	31	analytics	analytic	NOUN
ajbmeb-377	12	32	)	)	PUNCT
ajbmeb-377	12	33	,	,	PUNCT
ajbmeb-377	12	34	(	(	PUNCT
ajbmeb-377	12	35	artificial	artificial	ADJ
ajbmeb-377	12	36	intelligence	intelligence	NOUN
ajbmeb-377	12	37	)	)	PUNCT
ajbmeb-377	12	38	and	and	CCONJ
ajbmeb-377	12	39	(	(	PUNCT
ajbmeb-377	12	40	cloud	cloud	NOUN
ajbmeb-377	12	41	computing	computing	NOUN
ajbmeb-377	12	42	)	)	PUNCT
ajbmeb-377	12	43	(	(	PUNCT
ajbmeb-377	12	44	ritter	ritter	PROPN
ajbmeb-377	12	45	&	&	CCONJ
ajbmeb-377	12	46	pedersen	pedersen	PROPN
ajbmeb-377	12	47	,	,	PUNCT
ajbmeb-377	12	48	2020:32	2020:32	NUM
ajbmeb-377	12	49	)	)	PUNCT
ajbmeb-377	12	50	.	.	PUNCT
ajbmeb-377	13	1	american	american	PROPN
ajbmeb-377	13	2	journal	journal	PROPN
ajbmeb-377	13	3	of	of	ADP
ajbmeb-377	13	4	business	business	NOUN
ajbmeb-377	13	5	management	management	NOUN
ajbmeb-377	13	6	,	,	PUNCT
ajbmeb-377	13	7	economics	economic	NOUN
ajbmeb-377	13	8	and	and	CCONJ
ajbmeb-377	13	9	banking	banking	NOUN
ajbmeb-377	13	10	volume	volume	NOUN
ajbmeb-377	13	11	8	8	NUM
ajbmeb-377	13	12	,	,	PUNCT
ajbmeb-377	13	13	jan	jan	PROPN
ajbmeb-377	13	14	.	.	PROPN
ajbmeb-377	13	15	,	,	PUNCT
ajbmeb-377	13	16	2023	2023	NUM
ajbmeb-377	13	17	p	p	NOUN
ajbmeb-377	13	18	a	a	PRON
ajbmeb-377	13	19	g	g	NOUN
ajbmeb-377	13	20	e	e	NOUN
ajbmeb-377	13	21	|	|	ADV
ajbmeb-377	13	22	102	102	NUM
ajbmeb-377	13	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	13	24	technology	technology	NOUN
ajbmeb-377	13	25	in	in	ADP
ajbmeb-377	13	26	today	today	NOUN
ajbmeb-377	13	27	's	's	PART
ajbmeb-377	13	28	new	new	ADJ
ajbmeb-377	13	29	world	world	NOUN
ajbmeb-377	13	30	is	be	AUX
ajbmeb-377	13	31	not	not	PART
ajbmeb-377	13	32	an	an	DET
ajbmeb-377	13	33	option	option	NOUN
ajbmeb-377	13	34	,	,	PUNCT
ajbmeb-377	13	35	but	but	CCONJ
ajbmeb-377	13	36	a	a	DET
ajbmeb-377	13	37	basic	basic	ADJ
ajbmeb-377	13	38	business	business	NOUN
ajbmeb-377	13	39	strategy	strategy	NOUN
ajbmeb-377	13	40	that	that	PRON
ajbmeb-377	13	41	must	must	AUX
ajbmeb-377	13	42	be	be	AUX
ajbmeb-377	13	43	interconnected	interconnect	VERB
ajbmeb-377	13	44	in	in	ADP
ajbmeb-377	13	45	every	every	DET
ajbmeb-377	13	46	part	part	NOUN
ajbmeb-377	13	47	of	of	ADP
ajbmeb-377	13	48	economic	economic	ADJ
ajbmeb-377	13	49	unity	unity	NOUN
ajbmeb-377	13	50	.	.	PUNCT
ajbmeb-377	14	1	digital	digital	ADJ
ajbmeb-377	14	2	transformation	transformation	NOUN
ajbmeb-377	14	3	can	can	AUX
ajbmeb-377	14	4	provide	provide	VERB
ajbmeb-377	14	5	better	well	ADJ
ajbmeb-377	14	6	collaboration	collaboration	NOUN
ajbmeb-377	14	7	within	within	ADP
ajbmeb-377	14	8	and	and	CCONJ
ajbmeb-377	14	9	between	between	ADP
ajbmeb-377	14	10	economic	economic	ADJ
ajbmeb-377	14	11	units	unit	NOUN
ajbmeb-377	14	12	,	,	PUNCT
ajbmeb-377	14	13	more	more	ADV
ajbmeb-377	14	14	personalized	personalized	ADJ
ajbmeb-377	14	15	ways	way	NOUN
ajbmeb-377	14	16	of	of	ADP
ajbmeb-377	14	17	customer	customer	NOUN
ajbmeb-377	14	18	engagement	engagement	NOUN
ajbmeb-377	14	19	,	,	PUNCT
ajbmeb-377	14	20	higher	high	ADJ
ajbmeb-377	14	21	employee	employee	NOUN
ajbmeb-377	14	22	innovation	innovation	NOUN
ajbmeb-377	14	23	and	and	CCONJ
ajbmeb-377	14	24	productivity	productivity	NOUN
ajbmeb-377	14	25	,	,	PUNCT
ajbmeb-377	14	26	and	and	CCONJ
ajbmeb-377	14	27	more	more	ADV
ajbmeb-377	14	28	accurate	accurate	ADJ
ajbmeb-377	14	29	insights	insight	NOUN
ajbmeb-377	14	30	from	from	ADP
ajbmeb-377	14	31	data	datum	NOUN
ajbmeb-377	14	32	,	,	PUNCT
ajbmeb-377	14	33	all	all	PRON
ajbmeb-377	14	34	helping	help	VERB
ajbmeb-377	14	35	the	the	DET
ajbmeb-377	14	36	company	company	NOUN
ajbmeb-377	14	37	grow	grow	VERB
ajbmeb-377	14	38	and	and	CCONJ
ajbmeb-377	14	39	give	give	VERB
ajbmeb-377	14	40	it	it	PRON
ajbmeb-377	14	41	a	a	DET
ajbmeb-377	14	42	better	well	ADJ
ajbmeb-377	14	43	chance	chance	NOUN
ajbmeb-377	14	44	of	of	ADP
ajbmeb-377	14	45	prosperity	prosperity	NOUN
ajbmeb-377	14	46	.	.	PUNCT
ajbmeb-377	15	1	digital	digital	ADJ
ajbmeb-377	15	2	accounting	accounting	NOUN
ajbmeb-377	15	3	refers	refer	VERB
ajbmeb-377	15	4	to	to	ADP
ajbmeb-377	15	5	the	the	DET
ajbmeb-377	15	6	creation	creation	NOUN
ajbmeb-377	15	7	,	,	PUNCT
ajbmeb-377	15	8	representation	representation	NOUN
ajbmeb-377	15	9	,	,	PUNCT
ajbmeb-377	15	10	and	and	CCONJ
ajbmeb-377	15	11	transmission	transmission	NOUN
ajbmeb-377	15	12	of	of	ADP
ajbmeb-377	15	13	financial	financial	ADJ
ajbmeb-377	15	14	information	information	NOUN
ajbmeb-377	15	15	in	in	ADP
ajbmeb-377	15	16	electronic	electronic	ADJ
ajbmeb-377	15	17	form	form	NOUN
ajbmeb-377	15	18	rather	rather	ADV
ajbmeb-377	15	19	than	than	ADP
ajbmeb-377	15	20	the	the	DET
ajbmeb-377	15	21	use	use	NOUN
ajbmeb-377	15	22	of	of	ADP
ajbmeb-377	15	23	traditional	traditional	ADJ
ajbmeb-377	15	24	paper	paper	NOUN
ajbmeb-377	15	25	processes	process	NOUN
ajbmeb-377	15	26	,	,	PUNCT
ajbmeb-377	15	27	whereby	whereby	SCONJ
ajbmeb-377	15	28	all	all	DET
ajbmeb-377	15	29	accounting	accounting	NOUN
ajbmeb-377	15	30	transactions	transaction	NOUN
ajbmeb-377	15	31	take	take	VERB
ajbmeb-377	15	32	place	place	NOUN
ajbmeb-377	15	33	in	in	ADP
ajbmeb-377	15	34	an	an	DET
ajbmeb-377	15	35	electronic	electronic	ADJ
ajbmeb-377	15	36	environment	environment	NOUN
ajbmeb-377	15	37	,	,	PUNCT
ajbmeb-377	15	38	and	and	CCONJ
ajbmeb-377	15	39	technology	technology	NOUN
ajbmeb-377	15	40	advances	advance	NOUN
ajbmeb-377	15	41	have	have	AUX
ajbmeb-377	15	42	enhanced	enhance	VERB
ajbmeb-377	15	43	accountants	accountant	NOUN
ajbmeb-377	15	44	'	'	PART
ajbmeb-377	15	45	ability	ability	NOUN
ajbmeb-377	15	46	to	to	PART
ajbmeb-377	15	47	interpret	interpret	VERB
ajbmeb-377	15	48	and	and	CCONJ
ajbmeb-377	15	49	report	report	VERB
ajbmeb-377	15	50	data	datum	NOUN
ajbmeb-377	15	51	faster	fast	ADV
ajbmeb-377	15	52	,	,	PUNCT
ajbmeb-377	15	53	more	more	ADV
ajbmeb-377	15	54	efficiently	efficiently	ADV
ajbmeb-377	15	55	and	and	CCONJ
ajbmeb-377	15	56	more	more	ADV
ajbmeb-377	15	57	effectively	effectively	ADV
ajbmeb-377	15	58	than	than	ADP
ajbmeb-377	15	59	ever	ever	ADV
ajbmeb-377	15	60	before	before	ADV
ajbmeb-377	15	61	(	(	PUNCT
ajbmeb-377	15	62	troshani	troshani	X
ajbmeb-377	15	63	et	et	PROPN
ajbmeb-377	15	64	al.2019	al.2019	PROPN
ajbmeb-377	15	65	:	:	PUNCT
ajbmeb-377	15	66	343	343	NUM
ajbmeb-377	15	67	)	)	PUNCT
ajbmeb-377	15	68	.	.	PUNCT
ajbmeb-377	16	1	the	the	DET
ajbmeb-377	16	2	quality	quality	NOUN
ajbmeb-377	16	3	of	of	ADP
ajbmeb-377	16	4	financial	financial	ADJ
ajbmeb-377	16	5	reports	report	NOUN
ajbmeb-377	16	6	refers	refer	VERB
ajbmeb-377	16	7	to	to	ADP
ajbmeb-377	16	8	the	the	DET
ajbmeb-377	16	9	most	most	ADV
ajbmeb-377	16	10	complete	complete	ADJ
ajbmeb-377	16	11	,	,	PUNCT
ajbmeb-377	16	12	impartial	impartial	ADJ
ajbmeb-377	16	13	,	,	PUNCT
ajbmeb-377	16	14	and	and	CCONJ
ajbmeb-377	16	15	error	error	NOUN
ajbmeb-377	16	16	-	-	PUNCT
ajbmeb-377	16	17	free	free	ADJ
ajbmeb-377	16	18	reports	report	NOUN
ajbmeb-377	16	19	and	and	CCONJ
ajbmeb-377	16	20	provides	provide	VERB
ajbmeb-377	16	21	more	more	ADV
ajbmeb-377	16	22	useful	useful	ADJ
ajbmeb-377	16	23	predictive	predictive	ADJ
ajbmeb-377	16	24	or	or	CCONJ
ajbmeb-377	16	25	confirmatory	confirmatory	NOUN
ajbmeb-377	16	26	information	information	NOUN
ajbmeb-377	16	27	about	about	ADP
ajbmeb-377	16	28	the	the	DET
ajbmeb-377	16	29	underlying	underlie	VERB
ajbmeb-377	16	30	economic	economic	ADJ
ajbmeb-377	16	31	status	status	NOUN
ajbmeb-377	16	32	of	of	ADP
ajbmeb-377	16	33	economic	economic	ADJ
ajbmeb-377	16	34	units	unit	NOUN
ajbmeb-377	16	35	,	,	PUNCT
ajbmeb-377	16	36	events	event	NOUN
ajbmeb-377	16	37	and	and	CCONJ
ajbmeb-377	16	38	performance	performance	NOUN
ajbmeb-377	16	39	(	(	PUNCT
ajbmeb-377	16	40	shuraki	shuraki	NOUN
ajbmeb-377	16	41	et	et	PROPN
ajbmeb-377	16	42	al	al	PROPN
ajbmeb-377	16	43	.	.	PROPN
ajbmeb-377	16	44	،	،	PROPN
ajbmeb-377	16	45	2021	2021	NUM
ajbmeb-377	16	46	)	)	PUNCT
ajbmeb-377	16	47	.	.	PUNCT
ajbmeb-377	17	1	providing	provide	VERB
ajbmeb-377	17	2	high	high	ADJ
ajbmeb-377	17	3	quality	quality	NOUN
ajbmeb-377	17	4	financial	financial	ADJ
ajbmeb-377	17	5	reporting	reporting	NOUN
ajbmeb-377	17	6	information	information	NOUN
ajbmeb-377	17	7	is	be	AUX
ajbmeb-377	17	8	important	important	ADJ
ajbmeb-377	17	9	because	because	SCONJ
ajbmeb-377	17	10	it	it	PRON
ajbmeb-377	17	11	will	will	AUX
ajbmeb-377	17	12	positively	positively	ADV
ajbmeb-377	17	13	affect	affect	VERB
ajbmeb-377	17	14	capital	capital	NOUN
ajbmeb-377	17	15	suppliers	supplier	NOUN
ajbmeb-377	17	16	and	and	CCONJ
ajbmeb-377	17	17	other	other	ADJ
ajbmeb-377	17	18	stakeholders	stakeholder	NOUN
ajbmeb-377	17	19	in	in	ADP
ajbmeb-377	17	20	making	make	VERB
ajbmeb-377	17	21	or	or	CCONJ
ajbmeb-377	17	22	making	make	VERB
ajbmeb-377	17	23	decisions	decision	NOUN
ajbmeb-377	17	24	.	.	PUNCT
ajbmeb-377	18	1	these	these	PRON
ajbmeb-377	18	2	include	include	VERB
ajbmeb-377	18	3	the	the	DET
ajbmeb-377	18	4	decision	decision	NOUN
ajbmeb-377	18	5	to	to	PART
ajbmeb-377	18	6	invest	invest	VERB
ajbmeb-377	18	7	,	,	PUNCT
ajbmeb-377	18	8	credit	credit	NOUN
ajbmeb-377	18	9	and	and	CCONJ
ajbmeb-377	18	10	allocate	allocate	VERB
ajbmeb-377	18	11	similar	similar	ADJ
ajbmeb-377	18	12	resources	resource	NOUN
ajbmeb-377	18	13	that	that	PRON
ajbmeb-377	18	14	enhance	enhance	VERB
ajbmeb-377	18	15	the	the	DET
ajbmeb-377	18	16	overall	overall	ADJ
ajbmeb-377	18	17	efficiency	efficiency	NOUN
ajbmeb-377	18	18	of	of	ADP
ajbmeb-377	18	19	the	the	DET
ajbmeb-377	18	20	market	market	NOUN
ajbmeb-377	18	21	.	.	PUNCT
ajbmeb-377	19	1	the	the	DET
ajbmeb-377	19	2	quality	quality	NOUN
ajbmeb-377	19	3	of	of	ADP
ajbmeb-377	19	4	the	the	DET
ajbmeb-377	19	5	financial	financial	ADJ
ajbmeb-377	19	6	reports	report	NOUN
ajbmeb-377	19	7	relates	relate	VERB
ajbmeb-377	19	8	to	to	ADP
ajbmeb-377	19	9	the	the	DET
ajbmeb-377	19	10	quality	quality	NOUN
ajbmeb-377	19	11	of	of	ADP
ajbmeb-377	19	12	the	the	DET
ajbmeb-377	19	13	information	information	NOUN
ajbmeb-377	19	14	contained	contain	VERB
ajbmeb-377	19	15	in	in	ADP
ajbmeb-377	19	16	the	the	DET
ajbmeb-377	19	17	financial	financial	ADJ
ajbmeb-377	19	18	report	report	NOUN
ajbmeb-377	19	19	reports	report	NOUN
ajbmeb-377	19	20	,	,	PUNCT
ajbmeb-377	19	21	including	include	VERB
ajbmeb-377	19	22	notes	note	NOUN
ajbmeb-377	19	23	to	to	ADP
ajbmeb-377	19	24	financial	financial	ADJ
ajbmeb-377	19	25	statements	statement	NOUN
ajbmeb-377	19	26	,	,	PUNCT
ajbmeb-377	19	27	where	where	SCONJ
ajbmeb-377	19	28	high	high	ADJ
ajbmeb-377	19	29	-	-	PUNCT
ajbmeb-377	19	30	quality	quality	NOUN
ajbmeb-377	19	31	reports	report	NOUN
ajbmeb-377	19	32	provide	provide	VERB
ajbmeb-377	19	33	appropriate	appropriate	ADJ
ajbmeb-377	19	34	and	and	CCONJ
ajbmeb-377	19	35	useful	useful	ADJ
ajbmeb-377	19	36	decision	decision	NOUN
ajbmeb-377	19	37	-	-	PUNCT
ajbmeb-377	19	38	making	make	VERB
ajbmeb-377	19	39	information	information	NOUN
ajbmeb-377	19	40	s	s	VERB
ajbmeb-377	19	41	economic	economic	ADJ
ajbmeb-377	19	42	activities	activity	NOUN
ajbmeb-377	19	43	during	during	ADP
ajbmeb-377	19	44	the	the	DET
ajbmeb-377	19	45	reporting	reporting	NOUN
ajbmeb-377	19	46	period	period	NOUN
ajbmeb-377	19	47	as	as	ADV
ajbmeb-377	19	48	well	well	ADV
ajbmeb-377	19	49	as	as	ADP
ajbmeb-377	19	50	the	the	DET
ajbmeb-377	19	51	financial	financial	ADJ
ajbmeb-377	19	52	situation	situation	NOUN
ajbmeb-377	19	53	of	of	ADP
ajbmeb-377	19	54	the	the	DET
ajbmeb-377	19	55	unit	unit	NOUN
ajbmeb-377	19	56	at	at	ADP
ajbmeb-377	19	57	the	the	DET
ajbmeb-377	19	58	end	end	NOUN
ajbmeb-377	19	59	of	of	ADP
ajbmeb-377	19	60	the	the	DET
ajbmeb-377	19	61	reporting	reporting	NOUN
ajbmeb-377	19	62	period	period	NOUN
ajbmeb-377	19	63	.	.	PUNCT
ajbmeb-377	20	1	the	the	DET
ajbmeb-377	20	2	quality	quality	NOUN
ajbmeb-377	20	3	of	of	ADP
ajbmeb-377	20	4	the	the	DET
ajbmeb-377	20	5	reported	report	VERB
ajbmeb-377	20	6	results	result	NOUN
ajbmeb-377	20	7	or	or	CCONJ
ajbmeb-377	20	8	the	the	DET
ajbmeb-377	20	9	quality	quality	NOUN
ajbmeb-377	20	10	of	of	ADP
ajbmeb-377	20	11	the	the	DET
ajbmeb-377	20	12	profits	profit	NOUN
ajbmeb-377	20	13	relates	relate	VERB
ajbmeb-377	20	14	to	to	ADP
ajbmeb-377	20	15	profits	profit	NOUN
ajbmeb-377	20	16	and	and	CCONJ
ajbmeb-377	20	17	cash	cash	NOUN
ajbmeb-377	20	18	resulting	result	VERB
ajbmeb-377	20	19	from	from	ADP
ajbmeb-377	20	20	the	the	DET
ajbmeb-377	20	21	unit	unit	NOUN
ajbmeb-377	20	22	's	's	PART
ajbmeb-377	20	23	actual	actual	ADJ
ajbmeb-377	20	24	economic	economic	ADJ
ajbmeb-377	20	25	activities	activity	NOUN
ajbmeb-377	20	26	and	and	CCONJ
ajbmeb-377	20	27	the	the	DET
ajbmeb-377	20	28	resulting	result	VERB
ajbmeb-377	20	29	financial	financial	ADJ
ajbmeb-377	20	30	situation	situation	NOUN
ajbmeb-377	20	31	.	.	PUNCT
ajbmeb-377	21	1	(	(	PUNCT
ajbmeb-377	21	2	ouda	ouda	NOUN
ajbmeb-377	21	3	&	&	CCONJ
ajbmeb-377	21	4	klischewski	klischewski	PROPN
ajbmeb-377	21	5	,	,	PUNCT
ajbmeb-377	21	6	2019	2019	NUM
ajbmeb-377	21	7	)	)	PUNCT
ajbmeb-377	21	8	.	.	PUNCT
ajbmeb-377	22	1	research	research	NOUN
ajbmeb-377	22	2	problem	problem	NOUN
ajbmeb-377	22	3	:	:	PUNCT
ajbmeb-377	22	4	the	the	DET
ajbmeb-377	22	5	problem	problem	NOUN
ajbmeb-377	22	6	with	with	ADP
ajbmeb-377	22	7	research	research	NOUN
ajbmeb-377	22	8	is	be	AUX
ajbmeb-377	22	9	to	to	PART
ajbmeb-377	22	10	answer	answer	VERB
ajbmeb-377	22	11	the	the	DET
ajbmeb-377	22	12	following	follow	VERB
ajbmeb-377	22	13	questions	question	NOUN
ajbmeb-377	22	14	:	:	PUNCT
ajbmeb-377	22	15	1	1	X
ajbmeb-377	22	16	.	.	X
ajbmeb-377	22	17	question	question	NOUN
ajbmeb-377	22	18	1	1	NUM
ajbmeb-377	22	19	:	:	PUNCT
ajbmeb-377	22	20	is	be	AUX
ajbmeb-377	22	21	there	there	PRON
ajbmeb-377	22	22	a	a	DET
ajbmeb-377	22	23	correlation	correlation	NOUN
ajbmeb-377	22	24	between	between	ADP
ajbmeb-377	22	25	digital	digital	ADJ
ajbmeb-377	22	26	transformation	transformation	NOUN
ajbmeb-377	22	27	and	and	CCONJ
ajbmeb-377	22	28	the	the	DET
ajbmeb-377	22	29	quality	quality	NOUN
ajbmeb-377	22	30	of	of	ADP
ajbmeb-377	22	31	financial	financial	ADJ
ajbmeb-377	22	32	reports	report	NOUN
ajbmeb-377	22	33	,	,	PUNCT
ajbmeb-377	22	34	namely	namely	ADV
ajbmeb-377	22	35	,	,	PUNCT
ajbmeb-377	22	36	the	the	DET
ajbmeb-377	22	37	first	first	ADJ
ajbmeb-377	22	38	qualitative	qualitative	ADJ
ajbmeb-377	22	39	basic	basic	ADJ
ajbmeb-377	22	40	characteristic	characteristic	NOUN
ajbmeb-377	22	41	of	of	ADP
ajbmeb-377	22	42	accounting	accounting	NOUN
ajbmeb-377	22	43	information	information	NOUN
ajbmeb-377	22	44	,	,	PUNCT
ajbmeb-377	22	45	which	which	PRON
ajbmeb-377	22	46	is	be	AUX
ajbmeb-377	22	47	appropriate	appropriate	ADJ
ajbmeb-377	22	48	and	and	CCONJ
ajbmeb-377	22	49	its	its	PRON
ajbmeb-377	22	50	subsidiary	subsidiary	NOUN
ajbmeb-377	22	51	characteristics	characteristic	NOUN
ajbmeb-377	22	52	.	.	PUNCT
ajbmeb-377	23	1	2	2	X
ajbmeb-377	23	2	.	.	X
ajbmeb-377	23	3	question	question	NOUN
ajbmeb-377	23	4	1	1	NUM
ajbmeb-377	23	5	:	:	PUNCT
ajbmeb-377	23	6	is	be	AUX
ajbmeb-377	23	7	there	there	PRON
ajbmeb-377	23	8	a	a	DET
ajbmeb-377	23	9	correlation	correlation	NOUN
ajbmeb-377	23	10	between	between	ADP
ajbmeb-377	23	11	digital	digital	ADJ
ajbmeb-377	23	12	transformation	transformation	NOUN
ajbmeb-377	23	13	and	and	CCONJ
ajbmeb-377	23	14	the	the	DET
ajbmeb-377	23	15	quality	quality	NOUN
ajbmeb-377	23	16	of	of	ADP
ajbmeb-377	23	17	financial	financial	ADJ
ajbmeb-377	23	18	reports	report	NOUN
ajbmeb-377	23	19	of	of	ADP
ajbmeb-377	23	20	the	the	DET
ajbmeb-377	23	21	second	second	ADJ
ajbmeb-377	23	22	qualitative	qualitative	ADJ
ajbmeb-377	23	23	feature	feature	NOUN
ajbmeb-377	23	24	of	of	ADP
ajbmeb-377	23	25	accounting	accounting	NOUN
ajbmeb-377	23	26	information	information	NOUN
ajbmeb-377	23	27	,	,	PUNCT
ajbmeb-377	23	28	namely	namely	ADV
ajbmeb-377	23	29	honest	honest	ADJ
ajbmeb-377	23	30	representation	representation	NOUN
ajbmeb-377	23	31	,	,	PUNCT
ajbmeb-377	23	32	and	and	CCONJ
ajbmeb-377	23	33	its	its	PRON
ajbmeb-377	23	34	subspecies	subspecie	NOUN
ajbmeb-377	23	35	.	.	PUNCT
ajbmeb-377	24	1	research	research	NOUN
ajbmeb-377	24	2	objectives	objective	NOUN
ajbmeb-377	24	3	:	:	PUNCT
ajbmeb-377	24	4	this	this	DET
ajbmeb-377	24	5	study	study	NOUN
ajbmeb-377	24	6	sought	seek	VERB
ajbmeb-377	24	7	to	to	PART
ajbmeb-377	24	8	achieve	achieve	VERB
ajbmeb-377	24	9	the	the	DET
ajbmeb-377	24	10	following	following	ADJ
ajbmeb-377	24	11	objectives	objective	NOUN
ajbmeb-377	24	12	:	:	PUNCT
ajbmeb-377	24	13	1demonstrate	1demonstrate	NUM
ajbmeb-377	24	14	the	the	DET
ajbmeb-377	24	15	concept	concept	NOUN
ajbmeb-377	24	16	of	of	ADP
ajbmeb-377	24	17	digital	digital	ADJ
ajbmeb-377	24	18	transformation	transformation	NOUN
ajbmeb-377	24	19	and	and	CCONJ
ajbmeb-377	24	20	its	its	PRON
ajbmeb-377	24	21	characteristics	characteristic	NOUN
ajbmeb-377	24	22	,	,	PUNCT
ajbmeb-377	24	23	the	the	DET
ajbmeb-377	24	24	mechanisms	mechanism	NOUN
ajbmeb-377	24	25	of	of	ADP
ajbmeb-377	24	26	this	this	DET
ajbmeb-377	24	27	transformation	transformation	NOUN
ajbmeb-377	24	28	and	and	CCONJ
ajbmeb-377	24	29	its	its	PRON
ajbmeb-377	24	30	importance	importance	NOUN
ajbmeb-377	24	31	.	.	PUNCT
ajbmeb-377	25	1	2clarification	2clarification	NUM
ajbmeb-377	25	2	of	of	ADP
ajbmeb-377	25	3	the	the	DET
ajbmeb-377	25	4	concept	concept	NOUN
ajbmeb-377	25	5	of	of	ADP
ajbmeb-377	25	6	quality	quality	NOUN
ajbmeb-377	25	7	of	of	ADP
ajbmeb-377	25	8	financial	financial	ADJ
ajbmeb-377	25	9	reports	report	NOUN
ajbmeb-377	25	10	and	and	CCONJ
ajbmeb-377	25	11	models	model	NOUN
ajbmeb-377	25	12	for	for	ADP
ajbmeb-377	25	13	measuring	measure	VERB
ajbmeb-377	25	14	financial	financial	ADJ
ajbmeb-377	25	15	reports	report	NOUN
ajbmeb-377	25	16	3identification	3identification	PROPN
ajbmeb-377	25	17	of	of	ADP
ajbmeb-377	25	18	qualitative	qualitative	ADJ
ajbmeb-377	25	19	characteristics	characteristic	NOUN
ajbmeb-377	25	20	of	of	ADP
ajbmeb-377	25	21	accounting	accounting	NOUN
ajbmeb-377	25	22	information	information	NOUN
ajbmeb-377	25	23	4	4	NUM
ajbmeb-377	25	24	.	.	PUNCT
ajbmeb-377	26	1	the	the	DET
ajbmeb-377	26	2	main	main	ADJ
ajbmeb-377	26	3	objective	objective	NOUN
ajbmeb-377	26	4	of	of	ADP
ajbmeb-377	26	5	this	this	DET
ajbmeb-377	26	6	research	research	NOUN
ajbmeb-377	26	7	is	be	AUX
ajbmeb-377	26	8	to	to	PART
ajbmeb-377	26	9	examine	examine	VERB
ajbmeb-377	26	10	the	the	DET
ajbmeb-377	26	11	relationship	relationship	NOUN
ajbmeb-377	26	12	between	between	ADP
ajbmeb-377	26	13	digital	digital	ADJ
ajbmeb-377	26	14	transformation	transformation	NOUN
ajbmeb-377	26	15	and	and	CCONJ
ajbmeb-377	26	16	the	the	DET
ajbmeb-377	26	17	quality	quality	NOUN
ajbmeb-377	26	18	of	of	ADP
ajbmeb-377	26	19	financial	financial	ADJ
ajbmeb-377	26	20	reporting	reporting	NOUN
ajbmeb-377	26	21	.	.	PUNCT
ajbmeb-377	27	1	american	american	ADJ
ajbmeb-377	27	2	journal	journal	PROPN
ajbmeb-377	27	3	of	of	ADP
ajbmeb-377	27	4	business	business	NOUN
ajbmeb-377	27	5	management	management	NOUN
ajbmeb-377	27	6	,	,	PUNCT
ajbmeb-377	27	7	economics	economic	NOUN
ajbmeb-377	27	8	and	and	CCONJ
ajbmeb-377	27	9	banking	banking	NOUN
ajbmeb-377	27	10	volume	volume	NOUN
ajbmeb-377	27	11	8	8	NUM
ajbmeb-377	27	12	,	,	PUNCT
ajbmeb-377	27	13	jan	jan	PROPN
ajbmeb-377	27	14	.	.	PROPN
ajbmeb-377	27	15	,	,	PUNCT
ajbmeb-377	27	16	2023	2023	NUM
ajbmeb-377	27	17	p	p	NOUN
ajbmeb-377	27	18	a	a	PRON
ajbmeb-377	27	19	g	g	NOUN
ajbmeb-377	27	20	e	e	NOUN
ajbmeb-377	27	21	|	|	NOUN
ajbmeb-377	27	22	103	103	NUM
ajbmeb-377	27	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	27	24	research	research	NOUN
ajbmeb-377	27	25	hypothesis	hypothesis	NOUN
ajbmeb-377	27	26	:	:	PUNCT
ajbmeb-377	27	27	1	1	X
ajbmeb-377	27	28	.	.	X
ajbmeb-377	27	29	main	main	ADJ
ajbmeb-377	27	30	hypothesis	hypothesis	NOUN
ajbmeb-377	27	31	:	:	PUNCT
ajbmeb-377	27	32	there	there	PRON
ajbmeb-377	27	33	is	be	VERB
ajbmeb-377	27	34	a	a	DET
ajbmeb-377	27	35	statistically	statistically	ADV
ajbmeb-377	27	36	significant	significant	ADJ
ajbmeb-377	27	37	relationship	relationship	NOUN
ajbmeb-377	27	38	between	between	ADP
ajbmeb-377	27	39	digital	digital	ADJ
ajbmeb-377	27	40	transformation	transformation	NOUN
ajbmeb-377	27	41	and	and	CCONJ
ajbmeb-377	27	42	the	the	DET
ajbmeb-377	27	43	quality	quality	NOUN
ajbmeb-377	27	44	of	of	ADP
ajbmeb-377	27	45	financial	financial	ADJ
ajbmeb-377	27	46	reporting	reporting	NOUN
ajbmeb-377	27	47	.	.	PUNCT
ajbmeb-377	28	1	the	the	DET
ajbmeb-377	28	2	following	follow	VERB
ajbmeb-377	28	3	sub	sub	NOUN
ajbmeb-377	28	4	-	-	NOUN
ajbmeb-377	28	5	hypotheses	hypothesis	NOUN
ajbmeb-377	28	6	are	be	AUX
ajbmeb-377	28	7	divided	divide	VERB
ajbmeb-377	28	8	from	from	ADP
ajbmeb-377	28	9	the	the	DET
ajbmeb-377	28	10	main	main	ADJ
ajbmeb-377	28	11	hypothesis	hypothesis	NOUN
ajbmeb-377	28	12	:	:	PUNCT
ajbmeb-377	28	13	1the	1the	PROPN
ajbmeb-377	28	14	first	first	ADJ
ajbmeb-377	28	15	sub	sub	NOUN
ajbmeb-377	28	16	-	-	NOUN
ajbmeb-377	28	17	hypothesis	hypothesis	NOUN
ajbmeb-377	28	18	:	:	PUNCT
ajbmeb-377	28	19	there	there	PRON
ajbmeb-377	28	20	is	be	VERB
ajbmeb-377	28	21	a	a	DET
ajbmeb-377	28	22	statistically	statistically	ADV
ajbmeb-377	28	23	significant	significant	ADJ
ajbmeb-377	28	24	effect	effect	NOUN
ajbmeb-377	28	25	of	of	ADP
ajbmeb-377	28	26	digital	digital	ADJ
ajbmeb-377	28	27	transformation	transformation	NOUN
ajbmeb-377	28	28	in	in	ADP
ajbmeb-377	28	29	the	the	DET
ajbmeb-377	28	30	appropriateness	appropriateness	NOUN
ajbmeb-377	28	31	of	of	ADP
ajbmeb-377	28	32	accounting	accounting	NOUN
ajbmeb-377	28	33	information	information	NOUN
ajbmeb-377	28	34	.	.	PUNCT
ajbmeb-377	29	1	2sub	2sub	NUM
ajbmeb-377	29	2	-	-	PUNCT
ajbmeb-377	29	3	hypothesis	hypothesis	NOUN
ajbmeb-377	29	4	ii	ii	NOUN
ajbmeb-377	29	5	:	:	PUNCT
ajbmeb-377	29	6	there	there	PRON
ajbmeb-377	29	7	is	be	VERB
ajbmeb-377	29	8	a	a	DET
ajbmeb-377	29	9	statistically	statistically	ADV
ajbmeb-377	29	10	significant	significant	ADJ
ajbmeb-377	29	11	impact	impact	NOUN
ajbmeb-377	29	12	of	of	ADP
ajbmeb-377	29	13	digital	digital	ADJ
ajbmeb-377	29	14	transformation	transformation	NOUN
ajbmeb-377	29	15	in	in	ADP
ajbmeb-377	29	16	the	the	DET
ajbmeb-377	29	17	representation	representation	NOUN
ajbmeb-377	29	18	and	and	CCONJ
ajbmeb-377	29	19	truthfulness	truthfulness	ADJ
ajbmeb-377	29	20	of	of	ADP
ajbmeb-377	29	21	accounting	accounting	NOUN
ajbmeb-377	29	22	information	information	NOUN
ajbmeb-377	29	23	.	.	PUNCT
ajbmeb-377	30	1	the	the	DET
ajbmeb-377	30	2	importance	importance	NOUN
ajbmeb-377	30	3	of	of	ADP
ajbmeb-377	30	4	research	research	NOUN
ajbmeb-377	30	5	the	the	DET
ajbmeb-377	30	6	importance	importance	NOUN
ajbmeb-377	30	7	of	of	ADP
ajbmeb-377	30	8	research	research	NOUN
ajbmeb-377	30	9	is	be	AUX
ajbmeb-377	30	10	due	due	ADJ
ajbmeb-377	30	11	to	to	ADP
ajbmeb-377	30	12	the	the	DET
ajbmeb-377	30	13	important	important	ADJ
ajbmeb-377	30	14	role	role	NOUN
ajbmeb-377	30	15	that	that	PRON
ajbmeb-377	30	16	digital	digital	ADJ
ajbmeb-377	30	17	transformation	transformation	NOUN
ajbmeb-377	30	18	plays	play	VERB
ajbmeb-377	30	19	in	in	ADP
ajbmeb-377	30	20	the	the	DET
ajbmeb-377	30	21	quality	quality	NOUN
ajbmeb-377	30	22	of	of	ADP
ajbmeb-377	30	23	financial	financial	ADJ
ajbmeb-377	30	24	reports	report	NOUN
ajbmeb-377	30	25	.	.	PUNCT
ajbmeb-377	31	1	financial	financial	ADJ
ajbmeb-377	31	2	reporting	reporting	NOUN
ajbmeb-377	31	3	is	be	AUX
ajbmeb-377	31	4	one	one	NUM
ajbmeb-377	31	5	of	of	ADP
ajbmeb-377	31	6	the	the	DET
ajbmeb-377	31	7	main	main	ADJ
ajbmeb-377	31	8	sources	source	NOUN
ajbmeb-377	31	9	of	of	ADP
ajbmeb-377	31	10	external	external	ADJ
ajbmeb-377	31	11	and	and	CCONJ
ajbmeb-377	31	12	internal	internal	ADJ
ajbmeb-377	31	13	users	user	NOUN
ajbmeb-377	31	14	'	'	PART
ajbmeb-377	31	15	engagement	engagement	NOUN
ajbmeb-377	31	16	in	in	ADP
ajbmeb-377	31	17	making	make	VERB
ajbmeb-377	31	18	various	various	ADJ
ajbmeb-377	31	19	investment	investment	NOUN
ajbmeb-377	31	20	,	,	PUNCT
ajbmeb-377	31	21	financing	financing	NOUN
ajbmeb-377	31	22	and	and	CCONJ
ajbmeb-377	31	23	other	other	ADJ
ajbmeb-377	31	24	decisions	decision	NOUN
ajbmeb-377	31	25	.	.	PUNCT
ajbmeb-377	32	1	it	it	PRON
ajbmeb-377	32	2	is	be	AUX
ajbmeb-377	32	3	also	also	ADV
ajbmeb-377	32	4	important	important	ADJ
ajbmeb-377	32	5	to	to	ADP
ajbmeb-377	32	6	the	the	DET
ajbmeb-377	32	7	novelty	novelty	NOUN
ajbmeb-377	32	8	of	of	ADP
ajbmeb-377	32	9	the	the	DET
ajbmeb-377	32	10	subject	subject	NOUN
ajbmeb-377	32	11	.	.	PUNCT
ajbmeb-377	33	1	this	this	DET
ajbmeb-377	33	2	research	research	NOUN
ajbmeb-377	33	3	is	be	AUX
ajbmeb-377	33	4	particularly	particularly	ADV
ajbmeb-377	33	5	important	important	ADJ
ajbmeb-377	33	6	to	to	PART
ajbmeb-377	33	7	transform	transform	VERB
ajbmeb-377	33	8	traditional	traditional	ADJ
ajbmeb-377	33	9	accounting	accounting	NOUN
ajbmeb-377	33	10	systems	system	NOUN
ajbmeb-377	33	11	into	into	ADP
ajbmeb-377	33	12	electronic	electronic	ADJ
ajbmeb-377	33	13	in	in	ADP
ajbmeb-377	33	14	all	all	DET
ajbmeb-377	33	15	respects	respect	NOUN
ajbmeb-377	33	16	,	,	PUNCT
ajbmeb-377	33	17	and	and	CCONJ
ajbmeb-377	33	18	to	to	ADP
ajbmeb-377	33	19	the	the	DET
ajbmeb-377	33	20	vital	vital	ADJ
ajbmeb-377	33	21	and	and	CCONJ
ajbmeb-377	33	22	important	important	ADJ
ajbmeb-377	33	23	role	role	NOUN
ajbmeb-377	33	24	of	of	ADP
ajbmeb-377	33	25	information	information	NOUN
ajbmeb-377	33	26	that	that	PRON
ajbmeb-377	33	27	contributes	contribute	VERB
ajbmeb-377	33	28	to	to	ADP
ajbmeb-377	33	29	decision	decision	NOUN
ajbmeb-377	33	30	-	-	PUNCT
ajbmeb-377	33	31	making	making	NOUN
ajbmeb-377	33	32	.	.	PUNCT
ajbmeb-377	34	1	search	search	NOUN
ajbmeb-377	34	2	limits	limit	NOUN
ajbmeb-377	34	3	:	:	PUNCT
ajbmeb-377	34	4	1	1	X
ajbmeb-377	34	5	.	.	X
ajbmeb-377	34	6	spatial	spatial	ADJ
ajbmeb-377	34	7	boundaries	boundary	NOUN
ajbmeb-377	34	8	:	:	PUNCT
ajbmeb-377	34	9	the	the	DET
ajbmeb-377	34	10	study	study	NOUN
ajbmeb-377	34	11	community	community	NOUN
ajbmeb-377	34	12	represents	represent	VERB
ajbmeb-377	34	13	the	the	DET
ajbmeb-377	34	14	iraqi	iraqi	ADJ
ajbmeb-377	34	15	stock	stock	NOUN
ajbmeb-377	34	16	exchange	exchange	NOUN
ajbmeb-377	34	17	,	,	PUNCT
ajbmeb-377	34	18	while	while	SCONJ
ajbmeb-377	34	19	the	the	DET
ajbmeb-377	34	20	study	study	NOUN
ajbmeb-377	34	21	sample	sample	NOUN
ajbmeb-377	34	22	represents	represent	VERB
ajbmeb-377	34	23	10	10	NUM
ajbmeb-377	34	24	banks	bank	NOUN
ajbmeb-377	34	25	,	,	PUNCT
ajbmeb-377	34	26	where	where	SCONJ
ajbmeb-377	34	27	12	12	NUM
ajbmeb-377	34	28	forms	form	NOUN
ajbmeb-377	34	29	were	be	AUX
ajbmeb-377	34	30	distributed	distribute	VERB
ajbmeb-377	34	31	to	to	ADP
ajbmeb-377	34	32	each	each	DET
ajbmeb-377	34	33	bank	bank	NOUN
ajbmeb-377	34	34	.	.	PUNCT
ajbmeb-377	35	1	the	the	DET
ajbmeb-377	35	2	study	study	NOUN
ajbmeb-377	35	3	sample	sample	NOUN
ajbmeb-377	35	4	is	be	AUX
ajbmeb-377	35	5	120	120	NUM
ajbmeb-377	35	6	forms	form	NOUN
ajbmeb-377	35	7	.	.	PUNCT
ajbmeb-377	36	1	2	2	NUM
ajbmeb-377	36	2	.	.	NOUN
ajbmeb-377	36	3	time	time	NOUN
ajbmeb-377	36	4	limits	limit	NOUN
ajbmeb-377	36	5	:	:	PUNCT
ajbmeb-377	36	6	the	the	DET
ajbmeb-377	36	7	study	study	NOUN
ajbmeb-377	36	8	's	's	PART
ajbmeb-377	36	9	time	time	NOUN
ajbmeb-377	36	10	limits	limit	NOUN
ajbmeb-377	36	11	were	be	AUX
ajbmeb-377	36	12	limited	limit	VERB
ajbmeb-377	36	13	to	to	ADP
ajbmeb-377	36	14	the	the	DET
ajbmeb-377	36	15	financial	financial	ADJ
ajbmeb-377	36	16	period	period	NOUN
ajbmeb-377	36	17	2009	2009	NUM
ajbmeb-377	36	18	-	-	SYM
ajbmeb-377	36	19	2013	2013	NUM
ajbmeb-377	36	20	.	.	PUNCT
ajbmeb-377	37	1	research	research	NOUN
ajbmeb-377	37	2	methodology	methodology	NOUN
ajbmeb-377	37	3	this	this	DET
ajbmeb-377	37	4	study	study	NOUN
ajbmeb-377	37	5	is	be	AUX
ajbmeb-377	37	6	based	base	VERB
ajbmeb-377	37	7	on	on	ADP
ajbmeb-377	37	8	two	two	NUM
ajbmeb-377	37	9	scientific	scientific	ADJ
ajbmeb-377	37	10	research	research	NOUN
ajbmeb-377	37	11	approaches	approach	NOUN
ajbmeb-377	37	12	:	:	PUNCT
ajbmeb-377	37	13	1descriptive	1descriptive	NUM
ajbmeb-377	37	14	curriculum	curriculum	NOUN
ajbmeb-377	37	15	:	:	PUNCT
ajbmeb-377	37	16	this	this	DET
ajbmeb-377	37	17	curriculum	curriculum	NOUN
ajbmeb-377	37	18	relates	relate	VERB
ajbmeb-377	37	19	to	to	ADP
ajbmeb-377	37	20	the	the	DET
ajbmeb-377	37	21	theoretical	theoretical	ADJ
ajbmeb-377	37	22	aspect	aspect	NOUN
ajbmeb-377	37	23	through	through	ADP
ajbmeb-377	37	24	scientific	scientific	ADJ
ajbmeb-377	37	25	spheres	sphere	NOUN
ajbmeb-377	37	26	and	and	CCONJ
ajbmeb-377	37	27	literature	literature	NOUN
ajbmeb-377	37	28	related	relate	VERB
ajbmeb-377	37	29	to	to	ADP
ajbmeb-377	37	30	the	the	DET
ajbmeb-377	37	31	subject	subject	NOUN
ajbmeb-377	37	32	of	of	ADP
ajbmeb-377	37	33	the	the	DET
ajbmeb-377	37	34	study	study	NOUN
ajbmeb-377	37	35	from	from	ADP
ajbmeb-377	37	36	books	book	NOUN
ajbmeb-377	37	37	,	,	PUNCT
ajbmeb-377	37	38	letters	letter	NOUN
ajbmeb-377	37	39	,	,	PUNCT
ajbmeb-377	37	40	periodicals	periodical	NOUN
ajbmeb-377	37	41	,	,	PUNCT
ajbmeb-377	37	42	research	research	NOUN
ajbmeb-377	37	43	,	,	PUNCT
ajbmeb-377	37	44	scientific	scientific	ADJ
ajbmeb-377	37	45	conferences	conference	NOUN
ajbmeb-377	37	46	,	,	PUNCT
ajbmeb-377	37	47	and	and	CCONJ
ajbmeb-377	37	48	scientific	scientific	ADJ
ajbmeb-377	37	49	articles	article	NOUN
ajbmeb-377	37	50	from	from	ADP
ajbmeb-377	37	51	websites	website	NOUN
ajbmeb-377	37	52	whether	whether	SCONJ
ajbmeb-377	37	53	arab	arab	ADJ
ajbmeb-377	37	54	or	or	CCONJ
ajbmeb-377	37	55	foreign	foreign	ADJ
ajbmeb-377	37	56	.	.	PUNCT
ajbmeb-377	38	1	2applied	2applied	NUM
ajbmeb-377	38	2	curriculum	curriculum	NOUN
ajbmeb-377	38	3	:	:	PUNCT
ajbmeb-377	38	4	using	use	VERB
ajbmeb-377	38	5	a	a	DET
ajbmeb-377	38	6	questionnaire	questionnaire	NOUN
ajbmeb-377	38	7	form	form	NOUN
ajbmeb-377	38	8	of	of	ADP
ajbmeb-377	38	9	digital	digital	ADJ
ajbmeb-377	38	10	transformation	transformation	NOUN
ajbmeb-377	38	11	and	and	CCONJ
ajbmeb-377	38	12	quality	quality	NOUN
ajbmeb-377	38	13	of	of	ADP
ajbmeb-377	38	14	financial	financial	ADJ
ajbmeb-377	38	15	reports	report	NOUN
ajbmeb-377	38	16	,	,	PUNCT
ajbmeb-377	38	17	which	which	PRON
ajbmeb-377	38	18	was	be	AUX
ajbmeb-377	38	19	designed	design	VERB
ajbmeb-377	38	20	and	and	CCONJ
ajbmeb-377	38	21	presented	present	VERB
ajbmeb-377	38	22	to	to	ADP
ajbmeb-377	38	23	a	a	DET
ajbmeb-377	38	24	group	group	NOUN
ajbmeb-377	38	25	of	of	ADP
ajbmeb-377	38	26	arbitrators	arbitrator	NOUN
ajbmeb-377	38	27	to	to	PART
ajbmeb-377	38	28	express	express	VERB
ajbmeb-377	38	29	their	their	PRON
ajbmeb-377	38	30	opinion	opinion	NOUN
ajbmeb-377	38	31	on	on	ADP
ajbmeb-377	38	32	the	the	DET
ajbmeb-377	38	33	appropriateness	appropriateness	NOUN
ajbmeb-377	38	34	of	of	ADP
ajbmeb-377	38	35	the	the	DET
ajbmeb-377	38	36	answer	answer	NOUN
ajbmeb-377	38	37	scale	scale	NOUN
ajbmeb-377	38	38	,	,	PUNCT
ajbmeb-377	38	39	and	and	CCONJ
ajbmeb-377	38	40	the	the	DET
ajbmeb-377	38	41	fairness	fairness	NOUN
ajbmeb-377	38	42	of	of	ADP
ajbmeb-377	38	43	the	the	DET
ajbmeb-377	38	44	form	form	NOUN
ajbmeb-377	38	45	after	after	ADP
ajbmeb-377	38	46	taking	take	VERB
ajbmeb-377	38	47	all	all	DET
ajbmeb-377	38	48	the	the	DET
ajbmeb-377	38	49	comments	comment	NOUN
ajbmeb-377	38	50	made	make	VERB
ajbmeb-377	38	51	by	by	ADP
ajbmeb-377	38	52	the	the	DET
ajbmeb-377	38	53	arbitrators	arbitrator	NOUN
ajbmeb-377	38	54	and	and	CCONJ
ajbmeb-377	38	55	becoming	become	VERB
ajbmeb-377	38	56	in	in	ADP
ajbmeb-377	38	57	its	its	PRON
ajbmeb-377	38	58	final	final	ADJ
ajbmeb-377	38	59	form	form	NOUN
ajbmeb-377	38	60	.	.	PUNCT
ajbmeb-377	39	1	measuring	measure	VERB
ajbmeb-377	39	2	research	research	NOUN
ajbmeb-377	39	3	variables	variable	NOUN
ajbmeb-377	39	4	:	:	PUNCT
ajbmeb-377	39	5	the	the	DET
ajbmeb-377	39	6	study	study	NOUN
ajbmeb-377	39	7	covered	cover	VERB
ajbmeb-377	39	8	two	two	NUM
ajbmeb-377	39	9	main	main	ADJ
ajbmeb-377	39	10	variables	variable	NOUN
ajbmeb-377	39	11	:	:	PUNCT
ajbmeb-377	39	12	1independent	1independent	NUM
ajbmeb-377	39	13	variable	variable	NOUN
ajbmeb-377	39	14	:	:	PUNCT
ajbmeb-377	39	15	digital	digital	ADJ
ajbmeb-377	39	16	transformation	transformation	NOUN
ajbmeb-377	39	17	,	,	PUNCT
ajbmeb-377	39	18	measured	measure	VERB
ajbmeb-377	39	19	through	through	ADP
ajbmeb-377	39	20	the	the	DET
ajbmeb-377	39	21	questionnaire	questionnaire	NOUN
ajbmeb-377	39	22	format	format	NOUN
ajbmeb-377	39	23	distributed	distribute	VERB
ajbmeb-377	39	24	to	to	PART
ajbmeb-377	39	25	sample	sample	VERB
ajbmeb-377	39	26	individuals	individual	NOUN
ajbmeb-377	39	27	and	and	CCONJ
ajbmeb-377	39	28	the	the	DET
ajbmeb-377	39	29	study	study	NOUN
ajbmeb-377	39	30	community	community	NOUN
ajbmeb-377	39	31	(	(	PUNCT
ajbmeb-377	39	32	i.e.	i.e.	X
ajbmeb-377	39	33	accountants	accountant	NOUN
ajbmeb-377	39	34	,	,	PUNCT
ajbmeb-377	39	35	heads	head	NOUN
ajbmeb-377	39	36	of	of	ADP
ajbmeb-377	39	37	departments	department	NOUN
ajbmeb-377	39	38	,	,	PUNCT
ajbmeb-377	39	39	account	account	NOUN
ajbmeb-377	39	40	managers	manager	NOUN
ajbmeb-377	39	41	and	and	CCONJ
ajbmeb-377	39	42	executives	executive	NOUN
ajbmeb-377	39	43	working	work	VERB
ajbmeb-377	39	44	in	in	ADP
ajbmeb-377	39	45	iraqi	iraqi	ADJ
ajbmeb-377	39	46	banks	bank	NOUN
ajbmeb-377	39	47	.	.	PUNCT
ajbmeb-377	40	1	in	in	ADP
ajbmeb-377	40	2	agreement	agreement	NOUN
ajbmeb-377	40	3	with	with	ADP
ajbmeb-377	40	4	several	several	ADJ
ajbmeb-377	40	5	studies	study	NOUN
ajbmeb-377	40	6	(	(	PUNCT
ajbmeb-377	40	7	mourning	mourning	NOUN
ajbmeb-377	40	8	,	,	PUNCT
ajbmeb-377	40	9	2022	2022	NUM
ajbmeb-377	40	10	)	)	PUNCT
ajbmeb-377	40	11	,	,	PUNCT
ajbmeb-377	40	12	(	(	PUNCT
ajbmeb-377	40	13	rashwan	rashwan	PROPN
ajbmeb-377	40	14	and	and	CCONJ
ajbmeb-377	40	15	qasim	qasim	PROPN
ajbmeb-377	40	16	,	,	PUNCT
ajbmeb-377	40	17	2020	2020	NUM
ajbmeb-377	40	18	)	)	PUNCT
ajbmeb-377	40	19	and	and	CCONJ
ajbmeb-377	40	20	(	(	PUNCT
ajbmeb-377	40	21	simon	simon	PROPN
ajbmeb-377	40	22	,	,	PUNCT
ajbmeb-377	40	23	2019	2019	NUM
ajbmeb-377	40	24	)	)	PUNCT
ajbmeb-377	40	25	.	.	PUNCT
ajbmeb-377	41	1	2the	2the	NUM
ajbmeb-377	41	2	subordinate	subordinate	ADJ
ajbmeb-377	41	3	variable	variable	NOUN
ajbmeb-377	41	4	:	:	PUNCT
ajbmeb-377	41	5	the	the	DET
ajbmeb-377	41	6	quality	quality	NOUN
ajbmeb-377	41	7	of	of	ADP
ajbmeb-377	41	8	the	the	DET
ajbmeb-377	41	9	financial	financial	ADJ
ajbmeb-377	41	10	report	report	NOUN
ajbmeb-377	41	11	,	,	PUNCT
ajbmeb-377	41	12	as	as	SCONJ
ajbmeb-377	41	13	measured	measure	VERB
ajbmeb-377	41	14	by	by	ADP
ajbmeb-377	41	15	the	the	DET
ajbmeb-377	41	16	qualitative	qualitative	ADJ
ajbmeb-377	41	17	characteristics	characteristic	NOUN
ajbmeb-377	41	18	of	of	ADP
ajbmeb-377	41	19	the	the	DET
ajbmeb-377	41	20	accounting	accounting	NOUN
ajbmeb-377	41	21	information	information	NOUN
ajbmeb-377	41	22	of	of	ADP
ajbmeb-377	41	23	relevance	relevance	NOUN
ajbmeb-377	41	24	and	and	CCONJ
ajbmeb-377	41	25	honest	honest	ADJ
ajbmeb-377	41	26	representation	representation	NOUN
ajbmeb-377	41	27	and	and	CCONJ
ajbmeb-377	41	28	its	its	PRON
ajbmeb-377	41	29	subsidiary	subsidiary	NOUN
ajbmeb-377	41	30	characteristics	characteristic	NOUN
ajbmeb-377	41	31	,	,	PUNCT
ajbmeb-377	41	32	through	through	ADP
ajbmeb-377	41	33	the	the	DET
ajbmeb-377	41	34	method	method	NOUN
ajbmeb-377	41	35	of	of	ADP
ajbmeb-377	41	36	questionnaire	questionnaire	NOUN
ajbmeb-377	41	37	form	form	NOUN
ajbmeb-377	41	38	distributed	distribute	VERB
ajbmeb-377	41	39	to	to	AUX
ajbmeb-377	41	40	sample	sample	VERB
ajbmeb-377	41	41	individuals	individual	NOUN
ajbmeb-377	41	42	and	and	CCONJ
ajbmeb-377	41	43	the	the	DET
ajbmeb-377	41	44	study	study	NOUN
ajbmeb-377	41	45	community	community	NOUN
ajbmeb-377	41	46	(	(	PUNCT
ajbmeb-377	41	47	i.e.	i.e.	X
ajbmeb-377	41	48	accountants	accountant	NOUN
ajbmeb-377	41	49	,	,	PUNCT
ajbmeb-377	41	50	heads	head	NOUN
ajbmeb-377	41	51	of	of	ADP
ajbmeb-377	41	52	departments	department	NOUN
ajbmeb-377	41	53	,	,	PUNCT
ajbmeb-377	41	54	account	account	NOUN
ajbmeb-377	41	55	managers	manager	NOUN
ajbmeb-377	41	56	and	and	CCONJ
ajbmeb-377	41	57	american	american	ADJ
ajbmeb-377	41	58	journal	journal	PROPN
ajbmeb-377	41	59	of	of	ADP
ajbmeb-377	41	60	business	business	NOUN
ajbmeb-377	41	61	management	management	NOUN
ajbmeb-377	41	62	,	,	PUNCT
ajbmeb-377	41	63	economics	economic	NOUN
ajbmeb-377	41	64	and	and	CCONJ
ajbmeb-377	41	65	banking	banking	NOUN
ajbmeb-377	41	66	volume	volume	NOUN
ajbmeb-377	41	67	8	8	NUM
ajbmeb-377	41	68	,	,	PUNCT
ajbmeb-377	41	69	jan	jan	PROPN
ajbmeb-377	41	70	.	.	PROPN
ajbmeb-377	41	71	,	,	PUNCT
ajbmeb-377	41	72	2023	2023	NUM
ajbmeb-377	41	73	p	p	NOUN
ajbmeb-377	41	74	a	a	DET
ajbmeb-377	41	75	g	g	NOUN
ajbmeb-377	41	76	e	e	NOUN
ajbmeb-377	41	77	|	|	ADV
ajbmeb-377	41	78	104	104	NUM
ajbmeb-377	41	79	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-377	41	80	executives	executive	NOUN
ajbmeb-377	41	81	of	of	ADP
ajbmeb-377	41	82	iraqi	iraqi	ADJ
ajbmeb-377	41	83	banks	bank	NOUN
ajbmeb-377	41	84	.	.	PUNCT
ajbmeb-377	42	1	in	in	ADP
ajbmeb-377	42	2	agreement	agreement	NOUN
ajbmeb-377	42	3	with	with	ADP
ajbmeb-377	42	4	several	several	ADJ
ajbmeb-377	42	5	studies	study	NOUN
ajbmeb-377	42	6	(	(	PUNCT
ajbmeb-377	42	7	hernando	hernando	PROPN
ajbmeb-377	42	8	,	,	PUNCT
ajbmeb-377	42	9	et	et	PROPN
ajbmeb-377	42	10	,	,	PUNCT
ajbmeb-377	42	11	al	al	PROPN
ajbmeb-377	42	12	.	.	PROPN
ajbmeb-377	42	13	,	,	PUNCT
ajbmeb-377	42	14	2020	2020	NUM
ajbmeb-377	42	15	)	)	PUNCT
ajbmeb-377	42	16	and	and	CCONJ
ajbmeb-377	42	17	(	(	PUNCT
ajbmeb-377	42	18	meragain	meragain	VERB
ajbmeb-377	42	19	et	et	PROPN
ajbmeb-377	42	20	,	,	PUNCT
ajbmeb-377	42	21	al	al	PROPN
ajbmeb-377	42	22	.	.	PROPN
ajbmeb-377	42	23	,	,	PUNCT
ajbmeb-377	42	24	2021	2021	NUM
ajbmeb-377	42	25	)	)	PUNCT
ajbmeb-377	42	26	.	.	PUNCT
ajbmeb-377	43	1	figure	figure	VERB
ajbmeb-377	43	2	1	1	NUM
ajbmeb-377	43	3	:	:	PUNCT
ajbmeb-377	43	4	research	research	NOUN
ajbmeb-377	43	5	plan	plan	NOUN
ajbmeb-377	43	6	research	research	NOUN
ajbmeb-377	43	7	plan	plan	NOUN
ajbmeb-377	43	8	in	in	ADP
ajbmeb-377	43	9	view	view	NOUN
ajbmeb-377	43	10	of	of	ADP
ajbmeb-377	43	11	the	the	DET
ajbmeb-377	43	12	importance	importance	NOUN
ajbmeb-377	43	13	of	of	ADP
ajbmeb-377	43	14	the	the	DET
ajbmeb-377	43	15	study	study	NOUN
ajbmeb-377	43	16	and	and	CCONJ
ajbmeb-377	43	17	in	in	ADP
ajbmeb-377	43	18	order	order	NOUN
ajbmeb-377	43	19	to	to	PART
ajbmeb-377	43	20	achieve	achieve	VERB
ajbmeb-377	43	21	the	the	DET
ajbmeb-377	43	22	problems	problem	NOUN
ajbmeb-377	43	23	and	and	CCONJ
ajbmeb-377	43	24	objectives	objective	NOUN
ajbmeb-377	43	25	of	of	ADP
ajbmeb-377	43	26	the	the	DET
ajbmeb-377	43	27	study	study	NOUN
ajbmeb-377	43	28	,	,	PUNCT
ajbmeb-377	43	29	and	and	CCONJ
ajbmeb-377	43	30	considering	consider	VERB
ajbmeb-377	43	31	the	the	DET
ajbmeb-377	43	32	approach	approach	NOUN
ajbmeb-377	43	33	taken	take	VERB
ajbmeb-377	43	34	in	in	ADP
ajbmeb-377	43	35	the	the	DET
ajbmeb-377	43	36	study	study	NOUN
ajbmeb-377	43	37	to	to	PART
ajbmeb-377	43	38	create	create	VERB
ajbmeb-377	43	39	a	a	DET
ajbmeb-377	43	40	scientific	scientific	ADJ
ajbmeb-377	43	41	framework	framework	NOUN
ajbmeb-377	43	42	through	through	ADP
ajbmeb-377	43	43	theoretical	theoretical	ADJ
ajbmeb-377	43	44	and	and	CCONJ
ajbmeb-377	43	45	practical	practical	ADJ
ajbmeb-377	43	46	study	study	NOUN
ajbmeb-377	43	47	,	,	PUNCT
ajbmeb-377	43	48	the	the	DET
ajbmeb-377	43	49	study	study	NOUN
ajbmeb-377	43	50	was	be	AUX
ajbmeb-377	43	51	divided	divide	VERB
ajbmeb-377	43	52	into	into	ADP
ajbmeb-377	43	53	three	three	NUM
ajbmeb-377	43	54	axes	axis	NOUN
ajbmeb-377	43	55	,	,	PUNCT
ajbmeb-377	43	56	as	as	SCONJ
ajbmeb-377	43	57	follows	follow	VERB
ajbmeb-377	43	58	:	:	PUNCT
ajbmeb-377	43	59	first	first	ADV
ajbmeb-377	43	60	,	,	PUNCT
ajbmeb-377	43	61	the	the	DET
ajbmeb-377	43	62	theoretical	theoretical	ADJ
ajbmeb-377	43	63	framework	framework	NOUN
ajbmeb-377	43	64	for	for	ADP
ajbmeb-377	43	65	research	research	NOUN
ajbmeb-377	43	66	second	second	ADJ
ajbmeb-377	43	67	:	:	PUNCT
ajbmeb-377	43	68	the	the	DET
ajbmeb-377	43	69	conceptual	conceptual	ADJ
ajbmeb-377	43	70	framework	framework	NOUN
ajbmeb-377	43	71	for	for	ADP
ajbmeb-377	43	72	digital	digital	ADJ
ajbmeb-377	43	73	transformation	transformation	NOUN
ajbmeb-377	43	74	and	and	CCONJ
ajbmeb-377	43	75	its	its	PRON
ajbmeb-377	43	76	impact	impact	NOUN
ajbmeb-377	43	77	on	on	ADP
ajbmeb-377	43	78	the	the	DET
ajbmeb-377	43	79	quality	quality	NOUN
ajbmeb-377	43	80	of	of	ADP
ajbmeb-377	43	81	financial	financial	ADJ
ajbmeb-377	43	82	reporting	reporting	NOUN
ajbmeb-377	43	83	third	third	ADJ
ajbmeb-377	43	84	:	:	PUNCT
ajbmeb-377	43	85	field	field	NOUN
ajbmeb-377	43	86	study	study	NOUN
ajbmeb-377	43	87	conclusions	conclusion	NOUN
ajbmeb-377	43	88	and	and	CCONJ
ajbmeb-377	43	89	recommendations	recommendation	NOUN
ajbmeb-377	43	90	references	reference	NOUN
ajbmeb-377	43	91	and	and	CCONJ
ajbmeb-377	43	92	sources	source	NOUN
ajbmeb-377	43	93	previous	previous	ADJ
ajbmeb-377	43	94	studies	study	NOUN
ajbmeb-377	43	95	:	:	PUNCT
ajbmeb-377	43	96	first	first	ADV
ajbmeb-377	43	97	:	:	PUNCT
ajbmeb-377	43	98	arabic	arabic	ADJ
ajbmeb-377	43	99	studies	study	NOUN
ajbmeb-377	43	100	study	study	VERB
ajbmeb-377	43	101	(	(	PUNCT
ajbmeb-377	43	102	haddad	haddad	PROPN
ajbmeb-377	43	103	,	,	PUNCT
ajbmeb-377	43	104	2022	2022	NUM
ajbmeb-377	43	105	)	)	PUNCT
ajbmeb-377	43	106	entitled	entitle	VERB
ajbmeb-377	43	107	:	:	PUNCT
ajbmeb-377	43	108	the	the	DET
ajbmeb-377	43	109	impact	impact	NOUN
ajbmeb-377	43	110	of	of	ADP
ajbmeb-377	43	111	the	the	DET
ajbmeb-377	43	112	application	application	NOUN
ajbmeb-377	43	113	of	of	ADP
ajbmeb-377	43	114	digital	digital	ADJ
ajbmeb-377	43	115	transformation	transformation	NOUN
ajbmeb-377	43	116	in	in	ADP
ajbmeb-377	43	117	audit	audit	NOUN
ajbmeb-377	43	118	facilities	facility	NOUN
ajbmeb-377	43	119	on	on	ADP
ajbmeb-377	43	120	the	the	DET
ajbmeb-377	43	121	quality	quality	NOUN
ajbmeb-377	43	122	of	of	ADP
ajbmeb-377	43	123	the	the	DET
ajbmeb-377	43	124	audit	audit	NOUN
ajbmeb-377	43	125	process	process	NOUN
ajbmeb-377	43	126	,	,	PUNCT
ajbmeb-377	43	127	field	field	NOUN
ajbmeb-377	43	128	study	study	NOUN
ajbmeb-377	43	129	on	on	ADP
ajbmeb-377	43	130	the	the	DET
ajbmeb-377	43	131	professional	professional	ADJ
ajbmeb-377	43	132	environment	environment	NOUN
ajbmeb-377	43	133	in	in	ADP
ajbmeb-377	43	134	egypt	egypt	PROPN
ajbmeb-377	43	135	.	.	PUNCT
ajbmeb-377	44	1	the	the	DET
ajbmeb-377	44	2	study	study	NOUN
ajbmeb-377	44	3	aimed	aim	VERB
ajbmeb-377	44	4	to	to	PART
ajbmeb-377	44	5	test	test	VERB
ajbmeb-377	44	6	the	the	DET
ajbmeb-377	44	7	extent	extent	NOUN
ajbmeb-377	44	8	to	to	PART
ajbmeb-377	44	9	which	which	PRON
ajbmeb-377	44	10	the	the	DET
ajbmeb-377	44	11	digital	digital	ADJ
ajbmeb-377	44	12	transition	transition	NOUN
ajbmeb-377	44	13	to	to	PART
ajbmeb-377	44	14	audit	audit	VERB
ajbmeb-377	44	15	work	work	NOUN
ajbmeb-377	44	16	affected	affect	VERB
ajbmeb-377	44	17	the	the	DET
ajbmeb-377	44	18	quality	quality	NOUN
ajbmeb-377	44	19	of	of	ADP
ajbmeb-377	44	20	the	the	DET
ajbmeb-377	44	21	audit	audit	NOUN
ajbmeb-377	44	22	process	process	NOUN
ajbmeb-377	44	23	,	,	PUNCT
ajbmeb-377	44	24	and	and	CCONJ
ajbmeb-377	44	25	addressed	address	VERB
ajbmeb-377	44	26	the	the	DET
ajbmeb-377	44	27	digital	digital	ADJ
ajbmeb-377	44	28	transformation	transformation	NOUN
ajbmeb-377	44	29	mechanisms	mechanism	NOUN
ajbmeb-377	44	30	used	use	VERB
ajbmeb-377	44	31	(	(	PUNCT
ajbmeb-377	44	32	ai	ai	ADJ
ajbmeb-377	44	33	,	,	PUNCT
ajbmeb-377	44	34	big	big	ADJ
ajbmeb-377	44	35	data	datum	NOUN
ajbmeb-377	44	36	,	,	PUNCT
ajbmeb-377	44	37	robots	robot	NOUN
ajbmeb-377	44	38	,	,	PUNCT
ajbmeb-377	44	39	cloud	cloud	NOUN
ajbmeb-377	44	40	computing	computing	NOUN
ajbmeb-377	44	41	)	)	PUNCT
ajbmeb-377	44	42	,	,	PUNCT
ajbmeb-377	44	43	a	a	DET
ajbmeb-377	44	44	questionnaire	questionnaire	NOUN
ajbmeb-377	44	45	form	form	NOUN
ajbmeb-377	44	46	was	be	AUX
ajbmeb-377	44	47	distributed	distribute	VERB
ajbmeb-377	44	48	to	to	ADP
ajbmeb-377	44	49	auditors	auditor	NOUN
ajbmeb-377	44	50	and	and	CCONJ
ajbmeb-377	44	51	accountants	accountant	NOUN
ajbmeb-377	44	52	in	in	ADP
ajbmeb-377	44	53	audit	audit	NOUN
ajbmeb-377	44	54	offices	office	NOUN
ajbmeb-377	44	55	and	and	CCONJ
ajbmeb-377	44	56	the	the	DET
ajbmeb-377	44	57	data	datum	NOUN
ajbmeb-377	44	58	was	be	AUX
ajbmeb-377	44	59	analysed	analyse	VERB
ajbmeb-377	44	60	using	use	VERB
ajbmeb-377	44	61	statistical	statistical	ADJ
ajbmeb-377	44	62	software	software	NOUN
ajbmeb-377	44	63	(	(	PUNCT
ajbmeb-377	44	64	spss	spss	PROPN
ajbmeb-377	44	65	)	)	PUNCT
ajbmeb-377	44	66	found	find	VERB
ajbmeb-377	44	67	that	that	SCONJ
ajbmeb-377	44	68	there	there	PRON
ajbmeb-377	44	69	was	be	VERB
ajbmeb-377	44	70	a	a	DET
ajbmeb-377	44	71	statistically	statistically	ADV
ajbmeb-377	44	72	significant	significant	ADJ
ajbmeb-377	44	73	impact	impact	NOUN
ajbmeb-377	44	74	of	of	ADP
ajbmeb-377	44	75	the	the	DET
ajbmeb-377	44	76	use	use	NOUN
ajbmeb-377	44	77	of	of	ADP
ajbmeb-377	44	78	digital	digital	ADJ
ajbmeb-377	44	79	transformation	transformation	NOUN
ajbmeb-377	44	80	techniques	technique	NOUN
ajbmeb-377	44	81	in	in	ADP
ajbmeb-377	44	82	reference	reference	NOUN
ajbmeb-377	44	83	performance	performance	NOUN
ajbmeb-377	44	84	efficiency	efficiency	NOUN
ajbmeb-377	44	85	and	and	CCONJ
ajbmeb-377	44	86	audit	audit	NOUN
ajbmeb-377	44	87	quality	quality	NOUN
ajbmeb-377	44	88	,	,	PUNCT
ajbmeb-377	44	89	and	and	CCONJ
ajbmeb-377	44	90	recommended	recommend	VERB
ajbmeb-377	44	91	that	that	SCONJ
ajbmeb-377	44	92	the	the	DET
ajbmeb-377	44	93	audit	audit	NOUN
ajbmeb-377	44	94	profession	profession	NOUN
ajbmeb-377	44	95	should	should	AUX
ajbmeb-377	44	96	keep	keep	VERB
ajbmeb-377	44	97	pace	pace	NOUN
ajbmeb-377	44	98	with	with	ADP
ajbmeb-377	44	99	technological	technological	ADJ
ajbmeb-377	44	100	developments	development	NOUN
ajbmeb-377	44	101	.	.	PUNCT
ajbmeb-377	45	1	study	study	NOUN
ajbmeb-377	45	2	(	(	PUNCT
ajbmeb-377	45	3	sheikh	sheikh	NOUN
ajbmeb-377	45	4	,	,	PUNCT
ajbmeb-377	45	5	2022	2022	NUM
ajbmeb-377	45	6	)	)	PUNCT
ajbmeb-377	45	7	the	the	DET
ajbmeb-377	45	8	impact	impact	NOUN
ajbmeb-377	45	9	of	of	ADP
ajbmeb-377	45	10	the	the	DET
ajbmeb-377	45	11	application	application	NOUN
ajbmeb-377	45	12	of	of	ADP
ajbmeb-377	45	13	cloud	cloud	NOUN
ajbmeb-377	45	14	computing	compute	VERB
ajbmeb-377	45	15	technology	technology	NOUN
ajbmeb-377	45	16	on	on	ADP
ajbmeb-377	45	17	improving	improve	VERB
ajbmeb-377	45	18	the	the	DET
ajbmeb-377	45	19	quality	quality	NOUN
ajbmeb-377	45	20	of	of	ADP
ajbmeb-377	45	21	financial	financial	ADJ
ajbmeb-377	45	22	reporting	reporting	NOUN
ajbmeb-377	45	23	and	and	CCONJ
ajbmeb-377	45	24	its	its	PRON
ajbmeb-377	45	25	reflection	reflection	NOUN
ajbmeb-377	45	26	on	on	ADP
ajbmeb-377	45	27	the	the	DET
ajbmeb-377	45	28	value	value	NOUN
ajbmeb-377	45	29	of	of	ADP
ajbmeb-377	45	30	the	the	DET
ajbmeb-377	45	31	company	company	NOUN
ajbmeb-377	45	32	.	.	PUNCT
ajbmeb-377	46	1	the	the	DET
ajbmeb-377	46	2	study	study	NOUN
ajbmeb-377	46	3	aimed	aim	VERB
ajbmeb-377	46	4	at	at	ADP
ajbmeb-377	46	5	studying	study	VERB
ajbmeb-377	46	6	and	and	CCONJ
ajbmeb-377	46	7	analyzing	analyze	VERB
ajbmeb-377	46	8	cloud	cloud	ADJ
ajbmeb-377	46	9	computing	computing	NOUN
ajbmeb-377	46	10	technology	technology	NOUN
ajbmeb-377	46	11	as	as	ADP
ajbmeb-377	46	12	a	a	DET
ajbmeb-377	46	13	digital	digital	ADJ
ajbmeb-377	46	14	information	information	NOUN
ajbmeb-377	46	15	technology	technology	NOUN
ajbmeb-377	46	16	mechanism	mechanism	NOUN
ajbmeb-377	46	17	and	and	CCONJ
ajbmeb-377	46	18	identifying	identify	VERB
ajbmeb-377	46	19	the	the	DET
ajbmeb-377	46	20	underpinnings	underpinning	NOUN
ajbmeb-377	46	21	of	of	ADP
ajbmeb-377	46	22	this	this	DET
ajbmeb-377	46	23	technology	technology	NOUN
ajbmeb-377	46	24	and	and	CCONJ
ajbmeb-377	46	25	its	its	PRON
ajbmeb-377	46	26	role	role	NOUN
ajbmeb-377	46	27	in	in	ADP
ajbmeb-377	46	28	improving	improve	VERB
ajbmeb-377	46	29	the	the	DET
ajbmeb-377	46	30	quality	quality	NOUN
ajbmeb-377	46	31	of	of	ADP
ajbmeb-377	46	32	financial	financial	ADJ
ajbmeb-377	46	33	reporting	reporting	NOUN
ajbmeb-377	46	34	information	information	NOUN
ajbmeb-377	46	35	.	.	PUNCT
ajbmeb-377	47	1	the	the	DET
ajbmeb-377	47	2	study	study	NOUN
ajbmeb-377	47	3	dealt	deal	VERB
ajbmeb-377	47	4	with	with	ADP
ajbmeb-377	47	5	a	a	DET
ajbmeb-377	47	6	sample	sample	NOUN
ajbmeb-377	47	7	of	of	ADP
ajbmeb-377	47	8	150	150	NUM
ajbmeb-377	47	9	individuals	individual	NOUN
ajbmeb-377	47	10	and	and	CCONJ
ajbmeb-377	47	11	quality	quality	NOUN
ajbmeb-377	47	12	of	of	ADP
ajbmeb-377	47	13	financial	financial	ADJ
ajbmeb-377	47	14	reports	report	NOUN
ajbmeb-377	47	15	digital	digital	ADJ
ajbmeb-377	47	16	transformation	transformation	NOUN
ajbmeb-377	47	17	appropriate	appropriate	ADJ
ajbmeb-377	47	18	.	.	PUNCT
ajbmeb-377	48	1	honest	honest	ADJ
ajbmeb-377	48	2	representation	representation	NOUN
ajbmeb-377	48	3	.	.	PUNCT
ajbmeb-377	49	1	american	american	ADJ
ajbmeb-377	49	2	journal	journal	PROPN
ajbmeb-377	49	3	of	of	ADP
ajbmeb-377	49	4	business	business	NOUN
ajbmeb-377	49	5	management	management	NOUN
ajbmeb-377	49	6	,	,	PUNCT
ajbmeb-377	49	7	economics	economic	NOUN
ajbmeb-377	49	8	and	and	CCONJ
ajbmeb-377	49	9	banking	banking	NOUN
ajbmeb-377	49	10	volume	volume	NOUN
ajbmeb-377	49	11	8	8	NUM
ajbmeb-377	49	12	,	,	PUNCT
ajbmeb-377	49	13	jan	jan	PROPN
ajbmeb-377	49	14	.	.	PROPN
ajbmeb-377	49	15	,	,	PUNCT
ajbmeb-377	49	16	2023	2023	NUM
ajbmeb-377	49	17	p	p	NOUN
ajbmeb-377	49	18	a	a	PRON
ajbmeb-377	49	19	g	g	NOUN
ajbmeb-377	49	20	e	e	NOUN
ajbmeb-377	50	1	|	|	ADV
ajbmeb-377	50	2	105	105	NUM
ajbmeb-377	50	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	50	4	was	be	AUX
ajbmeb-377	50	5	analysed	analyse	VERB
ajbmeb-377	50	6	using	use	VERB
ajbmeb-377	50	7	the	the	DET
ajbmeb-377	50	8	spss	spss	ADJ
ajbmeb-377	50	9	statistical	statistical	ADJ
ajbmeb-377	50	10	program	program	NOUN
ajbmeb-377	50	11	,	,	PUNCT
ajbmeb-377	50	12	the	the	DET
ajbmeb-377	50	13	study	study	NOUN
ajbmeb-377	50	14	found	find	VERB
ajbmeb-377	50	15	an	an	DET
ajbmeb-377	50	16	impact	impact	NOUN
ajbmeb-377	50	17	of	of	ADP
ajbmeb-377	50	18	the	the	DET
ajbmeb-377	50	19	application	application	NOUN
ajbmeb-377	50	20	of	of	ADP
ajbmeb-377	50	21	cloud	cloud	NOUN
ajbmeb-377	50	22	computing	compute	VERB
ajbmeb-377	50	23	technology	technology	NOUN
ajbmeb-377	50	24	to	to	ADP
ajbmeb-377	50	25	financial	financial	ADJ
ajbmeb-377	50	26	reporting	reporting	NOUN
ajbmeb-377	50	27	by	by	ADP
ajbmeb-377	50	28	providing	provide	VERB
ajbmeb-377	50	29	appropriate	appropriate	ADJ
ajbmeb-377	50	30	and	and	CCONJ
ajbmeb-377	50	31	reliable	reliable	ADJ
ajbmeb-377	50	32	information	information	NOUN
ajbmeb-377	50	33	on	on	ADP
ajbmeb-377	50	34	economic	economic	ADJ
ajbmeb-377	50	35	transactions	transaction	NOUN
ajbmeb-377	50	36	.	.	PUNCT
ajbmeb-377	51	1	study	study	NOUN
ajbmeb-377	51	2	(	(	PUNCT
ajbmeb-377	51	3	rashwan	rashwan	PROPN
ajbmeb-377	51	4	and	and	CCONJ
ajbmeb-377	51	5	qasim	qasim	PROPN
ajbmeb-377	51	6	,	,	PUNCT
ajbmeb-377	51	7	2020	2020	NUM
ajbmeb-377	51	8	)	)	PUNCT
ajbmeb-377	51	9	entitled	entitle	VERB
ajbmeb-377	51	10	the	the	DET
ajbmeb-377	51	11	role	role	NOUN
ajbmeb-377	51	12	of	of	ADP
ajbmeb-377	51	13	digital	digital	ADJ
ajbmeb-377	51	14	transformation	transformation	NOUN
ajbmeb-377	51	15	in	in	ADP
ajbmeb-377	51	16	increasing	increase	VERB
ajbmeb-377	51	17	the	the	DET
ajbmeb-377	51	18	efficiency	efficiency	NOUN
ajbmeb-377	51	19	of	of	ADP
ajbmeb-377	51	20	banks	bank	NOUN
ajbmeb-377	51	21	'	'	PART
ajbmeb-377	51	22	performance	performance	NOUN
ajbmeb-377	51	23	and	and	CCONJ
ajbmeb-377	51	24	attracting	attract	VERB
ajbmeb-377	51	25	investments	investment	NOUN
ajbmeb-377	51	26	.	.	PUNCT
ajbmeb-377	52	1	the	the	DET
ajbmeb-377	52	2	study	study	NOUN
ajbmeb-377	52	3	examined	examine	VERB
ajbmeb-377	52	4	a	a	DET
ajbmeb-377	52	5	sample	sample	NOUN
ajbmeb-377	52	6	of	of	ADP
ajbmeb-377	52	7	banks	bank	NOUN
ajbmeb-377	52	8	operating	operate	VERB
ajbmeb-377	52	9	in	in	ADP
ajbmeb-377	52	10	the	the	DET
ajbmeb-377	52	11	gaza	gaza	PROPN
ajbmeb-377	52	12	strip	strip	PROPN
ajbmeb-377	52	13	and	and	CCONJ
ajbmeb-377	52	14	analyzed	analyze	VERB
ajbmeb-377	52	15	data	datum	NOUN
ajbmeb-377	52	16	using	use	VERB
ajbmeb-377	52	17	the	the	DET
ajbmeb-377	52	18	spss	spss	ADJ
ajbmeb-377	52	19	statistical	statistical	ADJ
ajbmeb-377	52	20	program	program	NOUN
ajbmeb-377	52	21	.	.	PUNCT
ajbmeb-377	53	1	the	the	DET
ajbmeb-377	53	2	study	study	NOUN
ajbmeb-377	53	3	found	find	VERB
ajbmeb-377	53	4	a	a	DET
ajbmeb-377	53	5	role	role	NOUN
ajbmeb-377	53	6	for	for	ADP
ajbmeb-377	53	7	digital	digital	ADJ
ajbmeb-377	53	8	transformation	transformation	NOUN
ajbmeb-377	53	9	in	in	ADP
ajbmeb-377	53	10	increasing	increase	VERB
ajbmeb-377	53	11	the	the	DET
ajbmeb-377	53	12	efficiency	efficiency	NOUN
ajbmeb-377	53	13	of	of	ADP
ajbmeb-377	53	14	banks	bank	NOUN
ajbmeb-377	53	15	'	'	PART
ajbmeb-377	53	16	performance	performance	NOUN
ajbmeb-377	53	17	and	and	CCONJ
ajbmeb-377	53	18	attracting	attract	VERB
ajbmeb-377	53	19	investments	investment	NOUN
ajbmeb-377	53	20	.	.	PUNCT
ajbmeb-377	54	1	second	second	ADJ
ajbmeb-377	54	2	:	:	PUNCT
ajbmeb-377	54	3	foreign	foreign	ADJ
ajbmeb-377	54	4	studies	study	NOUN
ajbmeb-377	54	5	:	:	PUNCT
ajbmeb-377	54	6	study	study	NOUN
ajbmeb-377	54	7	(	(	PUNCT
ajbmeb-377	54	8	simon	simon	PROPN
ajbmeb-377	54	9	,	,	PUNCT
ajbmeb-377	54	10	2019	2019	NUM
ajbmeb-377	54	11	)	)	PUNCT
ajbmeb-377	54	12	entitled	entitle	VERB
ajbmeb-377	54	13	the	the	DET
ajbmeb-377	54	14	impact	impact	NOUN
ajbmeb-377	54	15	of	of	ADP
ajbmeb-377	54	16	digital	digital	ADJ
ajbmeb-377	54	17	transformation	transformation	NOUN
ajbmeb-377	54	18	of	of	ADP
ajbmeb-377	54	19	accounting	accounting	NOUN
ajbmeb-377	54	20	information	information	NOUN
ajbmeb-377	54	21	on	on	ADP
ajbmeb-377	54	22	the	the	DET
ajbmeb-377	54	23	business	business	NOUN
ajbmeb-377	54	24	organization	organization	NOUN
ajbmeb-377	54	25	of	of	ADP
ajbmeb-377	54	26	some	some	DET
ajbmeb-377	54	27	selected	select	VERB
ajbmeb-377	54	28	companies	company	NOUN
ajbmeb-377	54	29	in	in	ADP
ajbmeb-377	54	30	edo	edo	PROPN
ajbmeb-377	54	31	state	state	PROPN
ajbmeb-377	54	32	,	,	PUNCT
ajbmeb-377	54	33	nigeria	nigeria	PROPN
ajbmeb-377	54	34	.	.	PUNCT
ajbmeb-377	55	1	the	the	DET
ajbmeb-377	55	2	study	study	NOUN
ajbmeb-377	55	3	aimed	aim	VERB
ajbmeb-377	55	4	to	to	PART
ajbmeb-377	55	5	learn	learn	VERB
ajbmeb-377	55	6	about	about	ADP
ajbmeb-377	55	7	the	the	DET
ajbmeb-377	55	8	impact	impact	NOUN
ajbmeb-377	55	9	of	of	ADP
ajbmeb-377	55	10	the	the	DET
ajbmeb-377	55	11	digital	digital	ADJ
ajbmeb-377	55	12	transformation	transformation	NOUN
ajbmeb-377	55	13	of	of	ADP
ajbmeb-377	55	14	accounting	accounting	NOUN
ajbmeb-377	55	15	information	information	NOUN
ajbmeb-377	55	16	on	on	ADP
ajbmeb-377	55	17	the	the	DET
ajbmeb-377	55	18	entrepreneurship	entrepreneurship	NOUN
ajbmeb-377	55	19	of	of	ADP
ajbmeb-377	55	20	selected	select	VERB
ajbmeb-377	55	21	companies	company	NOUN
ajbmeb-377	55	22	in	in	ADP
ajbmeb-377	55	23	edo	edo	PROPN
ajbmeb-377	55	24	state	state	NOUN
ajbmeb-377	55	25	in	in	ADP
ajbmeb-377	55	26	nigeria	nigeria	PROPN
ajbmeb-377	55	27	and	and	CCONJ
ajbmeb-377	55	28	the	the	DET
ajbmeb-377	55	29	relationship	relationship	NOUN
ajbmeb-377	55	30	between	between	ADP
ajbmeb-377	55	31	information	information	NOUN
ajbmeb-377	55	32	technologies	technology	NOUN
ajbmeb-377	55	33	and	and	CCONJ
ajbmeb-377	55	34	the	the	DET
ajbmeb-377	55	35	accounting	accounting	NOUN
ajbmeb-377	55	36	system	system	NOUN
ajbmeb-377	55	37	was	be	AUX
ajbmeb-377	55	38	examined	examine	VERB
ajbmeb-377	55	39	by	by	ADP
ajbmeb-377	55	40	investigating	investigate	VERB
ajbmeb-377	55	41	the	the	DET
ajbmeb-377	55	42	impact	impact	NOUN
ajbmeb-377	55	43	of	of	ADP
ajbmeb-377	55	44	big	big	ADJ
ajbmeb-377	55	45	data	datum	NOUN
ajbmeb-377	55	46	on	on	ADP
ajbmeb-377	55	47	the	the	DET
ajbmeb-377	55	48	accounting	accounting	NOUN
ajbmeb-377	55	49	and	and	CCONJ
ajbmeb-377	55	50	artificial	artificial	ADJ
ajbmeb-377	55	51	intelligence	intelligence	NOUN
ajbmeb-377	55	52	system	system	NOUN
ajbmeb-377	55	53	on	on	ADP
ajbmeb-377	55	54	the	the	DET
ajbmeb-377	55	55	processing	processing	NOUN
ajbmeb-377	55	56	of	of	ADP
ajbmeb-377	55	57	accounting	accounting	NOUN
ajbmeb-377	55	58	information	information	NOUN
ajbmeb-377	55	59	,	,	PUNCT
ajbmeb-377	55	60	a	a	DET
ajbmeb-377	55	61	questionnaire	questionnaire	NOUN
ajbmeb-377	55	62	form	form	NOUN
ajbmeb-377	55	63	was	be	AUX
ajbmeb-377	55	64	used	use	VERB
ajbmeb-377	55	65	to	to	PART
ajbmeb-377	55	66	examine	examine	VERB
ajbmeb-377	55	67	the	the	DET
ajbmeb-377	55	68	relationship	relationship	NOUN
ajbmeb-377	55	69	using	use	VERB
ajbmeb-377	55	70	the	the	DET
ajbmeb-377	55	71	spss	spss	ADJ
ajbmeb-377	55	72	statistical	statistical	ADJ
ajbmeb-377	55	73	program	program	NOUN
ajbmeb-377	55	74	and	and	CCONJ
ajbmeb-377	55	75	the	the	DET
ajbmeb-377	55	76	study	study	NOUN
ajbmeb-377	55	77	found	find	VERB
ajbmeb-377	55	78	that	that	SCONJ
ajbmeb-377	55	79	there	there	PRON
ajbmeb-377	55	80	was	be	VERB
ajbmeb-377	55	81	no	no	DET
ajbmeb-377	55	82	significant	significant	ADJ
ajbmeb-377	55	83	impact	impact	NOUN
ajbmeb-377	55	84	of	of	ADP
ajbmeb-377	55	85	big	big	ADJ
ajbmeb-377	55	86	data	datum	NOUN
ajbmeb-377	55	87	and	and	CCONJ
ajbmeb-377	55	88	artificial	artificial	ADJ
ajbmeb-377	55	89	intelligence	intelligence	NOUN
ajbmeb-377	55	90	on	on	ADP
ajbmeb-377	55	91	the	the	DET
ajbmeb-377	55	92	accounting	accounting	NOUN
ajbmeb-377	55	93	and	and	CCONJ
ajbmeb-377	55	94	accounting	accounting	NOUN
ajbmeb-377	55	95	information	information	NOUN
ajbmeb-377	55	96	processing	processing	NOUN
ajbmeb-377	55	97	system	system	NOUN
ajbmeb-377	55	98	,	,	PUNCT
ajbmeb-377	55	99	the	the	DET
ajbmeb-377	55	100	study	study	NOUN
ajbmeb-377	55	101	recommended	recommend	VERB
ajbmeb-377	55	102	that	that	SCONJ
ajbmeb-377	55	103	the	the	DET
ajbmeb-377	55	104	use	use	NOUN
ajbmeb-377	55	105	of	of	ADP
ajbmeb-377	55	106	big	big	ADJ
ajbmeb-377	55	107	data	datum	NOUN
ajbmeb-377	55	108	and	and	CCONJ
ajbmeb-377	55	109	artificial	artificial	ADJ
ajbmeb-377	55	110	intelligence	intelligence	NOUN
ajbmeb-377	55	111	should	should	AUX
ajbmeb-377	55	112	be	be	AUX
ajbmeb-377	55	113	reduced	reduce	VERB
ajbmeb-377	55	114	in	in	ADP
ajbmeb-377	55	115	order	order	NOUN
ajbmeb-377	55	116	to	to	PART
ajbmeb-377	55	117	reduce	reduce	VERB
ajbmeb-377	55	118	operating	operating	NOUN
ajbmeb-377	55	119	costs	cost	NOUN
ajbmeb-377	55	120	.	.	PUNCT
ajbmeb-377	56	1	study	study	NOUN
ajbmeb-377	56	2	(	(	PUNCT
ajbmeb-377	56	3	hernando	hernando	PROPN
ajbmeb-377	56	4	,	,	PUNCT
ajbmeb-377	56	5	et	et	PROPN
ajbmeb-377	56	6	,	,	PUNCT
ajbmeb-377	56	7	al	al	PROPN
ajbmeb-377	56	8	.	.	PROPN
ajbmeb-377	56	9	,	,	PUNCT
ajbmeb-377	56	10	2020	2020	NUM
ajbmeb-377	56	11	)	)	PUNCT
ajbmeb-377	56	12	entitled	entitle	VERB
ajbmeb-377	56	13	:	:	PUNCT
ajbmeb-377	56	14	the	the	DET
ajbmeb-377	56	15	use	use	NOUN
ajbmeb-377	56	16	of	of	ADP
ajbmeb-377	56	17	information	information	NOUN
ajbmeb-377	56	18	technology	technology	NOUN
ajbmeb-377	56	19	in	in	ADP
ajbmeb-377	56	20	improving	improve	VERB
ajbmeb-377	56	21	the	the	DET
ajbmeb-377	56	22	quality	quality	NOUN
ajbmeb-377	56	23	of	of	ADP
ajbmeb-377	56	24	financial	financial	ADJ
ajbmeb-377	56	25	report	report	NOUN
ajbmeb-377	56	26	in	in	ADP
ajbmeb-377	56	27	micro	micro	PROPN
ajbmeb-377	56	28	,	,	PUNCT
ajbmeb-377	56	29	small	small	ADJ
ajbmeb-377	56	30	and	and	CCONJ
ajbmeb-377	56	31	medium	medium	ADJ
ajbmeb-377	56	32	enterprises	enterprise	NOUN
ajbmeb-377	56	33	using	use	VERB
ajbmeb-377	56	34	information	information	NOUN
ajbmeb-377	56	35	technology	technology	NOUN
ajbmeb-377	56	36	to	to	PART
ajbmeb-377	56	37	improve	improve	VERB
ajbmeb-377	56	38	the	the	DET
ajbmeb-377	56	39	quality	quality	NOUN
ajbmeb-377	56	40	of	of	ADP
ajbmeb-377	56	41	smes	sme	NOUN
ajbmeb-377	56	42	'	'	PART
ajbmeb-377	56	43	financial	financial	ADJ
ajbmeb-377	56	44	reports	report	NOUN
ajbmeb-377	56	45	.	.	PUNCT
ajbmeb-377	57	1	the	the	DET
ajbmeb-377	57	2	study	study	NOUN
ajbmeb-377	57	3	aimed	aim	VERB
ajbmeb-377	57	4	to	to	PART
ajbmeb-377	57	5	research	research	VERB
ajbmeb-377	57	6	the	the	DET
ajbmeb-377	57	7	use	use	NOUN
ajbmeb-377	57	8	of	of	ADP
ajbmeb-377	57	9	it	it	PRON
ajbmeb-377	57	10	in	in	ADP
ajbmeb-377	57	11	improving	improve	VERB
ajbmeb-377	57	12	the	the	DET
ajbmeb-377	57	13	quality	quality	NOUN
ajbmeb-377	57	14	of	of	ADP
ajbmeb-377	57	15	financial	financial	ADJ
ajbmeb-377	57	16	reports	report	NOUN
ajbmeb-377	57	17	.	.	PUNCT
ajbmeb-377	58	1	the	the	DET
ajbmeb-377	58	2	study	study	NOUN
ajbmeb-377	58	3	examined	examine	VERB
ajbmeb-377	58	4	a	a	DET
ajbmeb-377	58	5	sample	sample	NOUN
ajbmeb-377	58	6	of	of	ADP
ajbmeb-377	58	7	98	98	NUM
ajbmeb-377	58	8	smes	sme	NOUN
ajbmeb-377	58	9	.	.	PUNCT
ajbmeb-377	59	1	the	the	DET
ajbmeb-377	59	2	study	study	NOUN
ajbmeb-377	59	3	found	find	VERB
ajbmeb-377	59	4	that	that	SCONJ
ajbmeb-377	59	5	most	most	ADJ
ajbmeb-377	59	6	businessmen	businessman	NOUN
ajbmeb-377	59	7	in	in	ADP
ajbmeb-377	59	8	smes	sme	NOUN
ajbmeb-377	59	9	need	need	VERB
ajbmeb-377	59	10	a	a	DET
ajbmeb-377	59	11	computerized	computerized	ADJ
ajbmeb-377	59	12	system	system	NOUN
ajbmeb-377	59	13	to	to	PART
ajbmeb-377	59	14	help	help	VERB
ajbmeb-377	59	15	record	record	NOUN
ajbmeb-377	59	16	transactions	transaction	NOUN
ajbmeb-377	59	17	to	to	PART
ajbmeb-377	59	18	create	create	VERB
ajbmeb-377	59	19	high	high	ADJ
ajbmeb-377	59	20	-	-	PUNCT
ajbmeb-377	59	21	quality	quality	NOUN
ajbmeb-377	59	22	financial	financial	ADJ
ajbmeb-377	59	23	reports	report	NOUN
ajbmeb-377	59	24	.	.	PUNCT
ajbmeb-377	60	1	the	the	DET
ajbmeb-377	60	2	results	result	NOUN
ajbmeb-377	60	3	have	have	AUX
ajbmeb-377	60	4	also	also	ADV
ajbmeb-377	60	5	shown	show	VERB
ajbmeb-377	60	6	that	that	SCONJ
ajbmeb-377	60	7	a	a	DET
ajbmeb-377	60	8	number	number	NOUN
ajbmeb-377	60	9	of	of	ADP
ajbmeb-377	60	10	companies	company	NOUN
ajbmeb-377	60	11	have	have	AUX
ajbmeb-377	60	12	used	use	VERB
ajbmeb-377	60	13	technology	technology	NOUN
ajbmeb-377	60	14	to	to	PART
ajbmeb-377	60	15	improve	improve	VERB
ajbmeb-377	60	16	the	the	DET
ajbmeb-377	60	17	quality	quality	NOUN
ajbmeb-377	60	18	of	of	ADP
ajbmeb-377	60	19	financial	financial	ADJ
ajbmeb-377	60	20	reporting	reporting	NOUN
ajbmeb-377	60	21	,	,	PUNCT
ajbmeb-377	60	22	where	where	SCONJ
ajbmeb-377	60	23	information	information	NOUN
ajbmeb-377	60	24	technology	technology	NOUN
ajbmeb-377	60	25	is	be	AUX
ajbmeb-377	60	26	part	part	NOUN
ajbmeb-377	60	27	of	of	ADP
ajbmeb-377	60	28	the	the	DET
ajbmeb-377	60	29	digital	digital	ADJ
ajbmeb-377	60	30	transformation	transformation	NOUN
ajbmeb-377	60	31	machinery	machinery	NOUN
ajbmeb-377	60	32	.	.	PUNCT
ajbmeb-377	61	1	study	study	NOUN
ajbmeb-377	61	2	(	(	PUNCT
ajbmeb-377	61	3	meragain	meragain	VERB
ajbmeb-377	61	4	et	et	PROPN
ajbmeb-377	61	5	al	al	PROPN
ajbmeb-377	61	6	.	.	PROPN
ajbmeb-377	61	7	,	,	PUNCT
ajbmeb-377	61	8	2021	2021	NUM
ajbmeb-377	61	9	)	)	PUNCT
ajbmeb-377	61	10	entitled	entitle	VERB
ajbmeb-377	61	11	:	:	PUNCT
ajbmeb-377	61	12	the	the	DET
ajbmeb-377	61	13	impact	impact	NOUN
ajbmeb-377	61	14	of	of	ADP
ajbmeb-377	61	15	digital	digital	ADJ
ajbmeb-377	61	16	transformation	transformation	NOUN
ajbmeb-377	61	17	on	on	ADP
ajbmeb-377	61	18	the	the	DET
ajbmeb-377	61	19	accounting	accounting	NOUN
ajbmeb-377	61	20	information	information	NOUN
ajbmeb-377	61	21	system	system	NOUN
ajbmeb-377	61	22	:	:	PUNCT
ajbmeb-377	61	23	evidence	evidence	NOUN
ajbmeb-377	61	24	from	from	ADP
ajbmeb-377	61	25	algerian	algerian	ADJ
ajbmeb-377	61	26	companies	company	NOUN
ajbmeb-377	61	27	impact	impact	NOUN
ajbmeb-377	61	28	of	of	ADP
ajbmeb-377	61	29	digital	digital	ADJ
ajbmeb-377	61	30	transformation	transformation	NOUN
ajbmeb-377	61	31	on	on	ADP
ajbmeb-377	61	32	the	the	DET
ajbmeb-377	61	33	accounting	accounting	NOUN
ajbmeb-377	61	34	information	information	NOUN
ajbmeb-377	61	35	system	system	NOUN
ajbmeb-377	61	36	:	:	PUNCT
ajbmeb-377	61	37	a	a	DET
ajbmeb-377	61	38	guide	guide	NOUN
ajbmeb-377	61	39	from	from	ADP
ajbmeb-377	61	40	algerian	algerian	ADJ
ajbmeb-377	61	41	companies	company	NOUN
ajbmeb-377	61	42	the	the	DET
ajbmeb-377	61	43	study	study	NOUN
ajbmeb-377	61	44	aimed	aim	VERB
ajbmeb-377	61	45	to	to	PART
ajbmeb-377	61	46	demonstrate	demonstrate	VERB
ajbmeb-377	61	47	the	the	DET
ajbmeb-377	61	48	conceptual	conceptual	ADJ
ajbmeb-377	61	49	and	and	CCONJ
ajbmeb-377	61	50	practical	practical	ADJ
ajbmeb-377	61	51	framework	framework	NOUN
ajbmeb-377	61	52	for	for	ADP
ajbmeb-377	61	53	digital	digital	ADJ
ajbmeb-377	61	54	transformation	transformation	NOUN
ajbmeb-377	61	55	and	and	CCONJ
ajbmeb-377	61	56	its	its	PRON
ajbmeb-377	61	57	impact	impact	NOUN
ajbmeb-377	61	58	on	on	ADP
ajbmeb-377	61	59	the	the	DET
ajbmeb-377	61	60	accounting	accounting	NOUN
ajbmeb-377	61	61	information	information	NOUN
ajbmeb-377	61	62	system	system	NOUN
ajbmeb-377	61	63	and	and	CCONJ
ajbmeb-377	61	64	focus	focus	VERB
ajbmeb-377	61	65	on	on	ADP
ajbmeb-377	61	66	digital	digital	ADJ
ajbmeb-377	61	67	transformation	transformation	NOUN
ajbmeb-377	61	68	requirements	requirement	NOUN
ajbmeb-377	61	69	such	such	ADJ
ajbmeb-377	61	70	as	as	ADP
ajbmeb-377	61	71	digital	digital	ADJ
ajbmeb-377	61	72	strategy	strategy	NOUN
ajbmeb-377	61	73	,	,	PUNCT
ajbmeb-377	61	74	human	human	ADJ
ajbmeb-377	61	75	component	component	NOUN
ajbmeb-377	61	76	blameless	blameless	ADJ
ajbmeb-377	61	77	knowledge	knowledge	NOUN
ajbmeb-377	61	78	,	,	PUNCT
ajbmeb-377	61	79	impacts	impact	NOUN
ajbmeb-377	61	80	and	and	CCONJ
ajbmeb-377	61	81	constraints	constraint	NOUN
ajbmeb-377	61	82	to	to	ADP
ajbmeb-377	61	83	the	the	DET
ajbmeb-377	61	84	digitization	digitization	NOUN
ajbmeb-377	61	85	of	of	ADP
ajbmeb-377	61	86	accounting	accounting	NOUN
ajbmeb-377	61	87	information	information	NOUN
ajbmeb-377	61	88	systems	system	NOUN
ajbmeb-377	61	89	the	the	DET
ajbmeb-377	61	90	study	study	NOUN
ajbmeb-377	61	91	dealt	deal	VERB
ajbmeb-377	61	92	with	with	ADP
ajbmeb-377	61	93	a	a	DET
ajbmeb-377	61	94	sample	sample	NOUN
ajbmeb-377	61	95	of	of	ADP
ajbmeb-377	61	96	237	237	NUM
ajbmeb-377	61	97	individuals	individual	NOUN
ajbmeb-377	61	98	in	in	ADP
ajbmeb-377	61	99	120	120	NUM
ajbmeb-377	61	100	companies	company	NOUN
ajbmeb-377	61	101	by	by	ADP
ajbmeb-377	61	102	distributing	distribute	VERB
ajbmeb-377	61	103	questionnaire	questionnaire	NOUN
ajbmeb-377	61	104	forms	form	NOUN
ajbmeb-377	61	105	to	to	ADP
ajbmeb-377	61	106	them	they	PRON
ajbmeb-377	61	107	.	.	PUNCT
ajbmeb-377	62	1	the	the	DET
ajbmeb-377	62	2	study	study	NOUN
ajbmeb-377	62	3	found	find	VERB
ajbmeb-377	62	4	poor	poor	ADJ
ajbmeb-377	62	5	awareness	awareness	NOUN
ajbmeb-377	62	6	of	of	ADP
ajbmeb-377	62	7	the	the	DET
ajbmeb-377	62	8	importance	importance	NOUN
ajbmeb-377	62	9	of	of	ADP
ajbmeb-377	62	10	digital	digital	ADJ
ajbmeb-377	62	11	transformation	transformation	NOUN
ajbmeb-377	62	12	and	and	CCONJ
ajbmeb-377	62	13	a	a	DET
ajbmeb-377	62	14	weak	weak	ADJ
ajbmeb-377	62	15	effort	effort	NOUN
ajbmeb-377	62	16	to	to	PART
ajbmeb-377	62	17	develop	develop	VERB
ajbmeb-377	62	18	accounting	accounting	NOUN
ajbmeb-377	62	19	information	information	NOUN
ajbmeb-377	62	20	systems	system	NOUN
ajbmeb-377	62	21	in	in	ADP
ajbmeb-377	62	22	line	line	NOUN
ajbmeb-377	62	23	with	with	ADP
ajbmeb-377	62	24	digital	digital	ADJ
ajbmeb-377	62	25	transformation	transformation	NOUN
ajbmeb-377	62	26	requirements	requirement	NOUN
ajbmeb-377	62	27	.	.	PUNCT
ajbmeb-377	63	1	american	american	ADJ
ajbmeb-377	63	2	journal	journal	PROPN
ajbmeb-377	63	3	of	of	ADP
ajbmeb-377	63	4	business	business	NOUN
ajbmeb-377	63	5	management	management	NOUN
ajbmeb-377	63	6	,	,	PUNCT
ajbmeb-377	63	7	economics	economic	NOUN
ajbmeb-377	63	8	and	and	CCONJ
ajbmeb-377	63	9	banking	banking	NOUN
ajbmeb-377	63	10	volume	volume	NOUN
ajbmeb-377	63	11	8	8	NUM
ajbmeb-377	63	12	,	,	PUNCT
ajbmeb-377	63	13	jan	jan	PROPN
ajbmeb-377	63	14	.	.	PROPN
ajbmeb-377	63	15	,	,	PUNCT
ajbmeb-377	63	16	2023	2023	NUM
ajbmeb-377	63	17	p	p	NOUN
ajbmeb-377	63	18	a	a	DET
ajbmeb-377	63	19	g	g	NOUN
ajbmeb-377	63	20	e	e	NOUN
ajbmeb-377	63	21	|	|	ADV
ajbmeb-377	63	22	106	106	NUM
ajbmeb-377	63	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	63	24	digital	digital	ADJ
ajbmeb-377	63	25	transformation	transformation	NOUN
ajbmeb-377	63	26	the	the	DET
ajbmeb-377	63	27	world	world	NOUN
ajbmeb-377	63	28	of	of	ADP
ajbmeb-377	63	29	digital	digital	ADJ
ajbmeb-377	63	30	transformation	transformation	NOUN
ajbmeb-377	63	31	and	and	CCONJ
ajbmeb-377	63	32	its	its	PRON
ajbmeb-377	63	33	events	event	NOUN
ajbmeb-377	63	34	affecting	affect	VERB
ajbmeb-377	63	35	economic	economic	ADJ
ajbmeb-377	63	36	activities	activity	NOUN
ajbmeb-377	63	37	and	and	CCONJ
ajbmeb-377	63	38	all	all	DET
ajbmeb-377	63	39	areas	area	NOUN
ajbmeb-377	63	40	of	of	ADP
ajbmeb-377	63	41	accounting	accounting	NOUN
ajbmeb-377	63	42	and	and	CCONJ
ajbmeb-377	63	43	auditing	auditing	NOUN
ajbmeb-377	63	44	in	in	ADP
ajbmeb-377	63	45	particular	particular	ADJ
ajbmeb-377	63	46	are	be	AUX
ajbmeb-377	63	47	the	the	DET
ajbmeb-377	63	48	46th	46th	ADJ
ajbmeb-377	63	49	session	session	NOUN
ajbmeb-377	63	50	of	of	ADP
ajbmeb-377	63	51	the	the	DET
ajbmeb-377	63	52	world	world	NOUN
ajbmeb-377	63	53	economic	economic	PROPN
ajbmeb-377	63	54	forum	forum	PROPN
ajbmeb-377	63	55	.	.	PUNCT
ajbmeb-377	64	1	economic	economic	ADJ
ajbmeb-377	64	2	forum	forum	PROPN
ajbmeb-377	64	3	the	the	DET
ajbmeb-377	64	4	world	world	NOUN
ajbmeb-377	64	5	,	,	PUNCT
ajbmeb-377	64	6	an	an	DET
ajbmeb-377	64	7	independent	independent	ADJ
ajbmeb-377	64	8	international	international	ADJ
ajbmeb-377	64	9	non	non	ADJ
ajbmeb-377	64	10	-	-	ADJ
ajbmeb-377	64	11	profit	profit	ADJ
ajbmeb-377	64	12	organization	organization	NOUN
ajbmeb-377	64	13	charged	charge	VERB
ajbmeb-377	64	14	with	with	ADP
ajbmeb-377	64	15	developing	develop	VERB
ajbmeb-377	64	16	the	the	DET
ajbmeb-377	64	17	world	world	NOUN
ajbmeb-377	64	18	by	by	ADP
ajbmeb-377	64	19	promoting	promote	VERB
ajbmeb-377	64	20	policies	policy	NOUN
ajbmeb-377	64	21	,	,	PUNCT
ajbmeb-377	64	22	actions	action	NOUN
ajbmeb-377	64	23	,	,	PUNCT
ajbmeb-377	64	24	scientific	scientific	ADJ
ajbmeb-377	64	25	aspects	aspect	NOUN
ajbmeb-377	64	26	,	,	PUNCT
ajbmeb-377	64	27	and	and	CCONJ
ajbmeb-377	64	28	all	all	DET
ajbmeb-377	64	29	leaders	leader	NOUN
ajbmeb-377	64	30	gathered	gather	VERB
ajbmeb-377	64	31	to	to	PART
ajbmeb-377	64	32	shape	shape	VERB
ajbmeb-377	64	33	the	the	DET
ajbmeb-377	64	34	global	global	ADJ
ajbmeb-377	64	35	,	,	PUNCT
ajbmeb-377	64	36	regional	regional	ADJ
ajbmeb-377	64	37	,	,	PUNCT
ajbmeb-377	64	38	and	and	CCONJ
ajbmeb-377	64	39	economic	economic	ADJ
ajbmeb-377	64	40	agenda	agenda	NOUN
ajbmeb-377	64	41	(	(	PUNCT
ajbmeb-377	64	42	in	in	ADP
ajbmeb-377	64	43	switzerland	switzerland	PROPN
ajbmeb-377	64	44	in	in	ADP
ajbmeb-377	64	45	2016	2016	NUM
ajbmeb-377	64	46	to	to	PART
ajbmeb-377	64	47	discuss	discuss	VERB
ajbmeb-377	64	48	the	the	DET
ajbmeb-377	64	49	fourth	fourth	PROPN
ajbmeb-377	64	50	industrial	industrial	PROPN
ajbmeb-377	64	51	revolution	revolution	NOUN
ajbmeb-377	64	52	fourth	fourth	ADV
ajbmeb-377	64	53	on	on	ADP
ajbmeb-377	64	54	digital	digital	ADJ
ajbmeb-377	64	55	transformation	transformation	NOUN
ajbmeb-377	64	56	and	and	CCONJ
ajbmeb-377	64	57	its	its	PRON
ajbmeb-377	64	58	development	development	NOUN
ajbmeb-377	64	59	worldwide	worldwide	ADV
ajbmeb-377	64	60	.	.	PUNCT
ajbmeb-377	65	1	today	today	NOUN
ajbmeb-377	65	2	's	's	PART
ajbmeb-377	65	3	world	world	NOUN
ajbmeb-377	65	4	is	be	AUX
ajbmeb-377	65	5	moving	move	VERB
ajbmeb-377	65	6	rapidly	rapidly	ADV
ajbmeb-377	65	7	towards	towards	ADP
ajbmeb-377	65	8	digital	digital	ADJ
ajbmeb-377	65	9	transformation	transformation	NOUN
ajbmeb-377	65	10	,	,	PUNCT
ajbmeb-377	65	11	making	make	VERB
ajbmeb-377	65	12	it	it	PRON
ajbmeb-377	65	13	essential	essential	ADJ
ajbmeb-377	65	14	for	for	ADP
ajbmeb-377	65	15	several	several	ADJ
ajbmeb-377	65	16	professional	professional	ADJ
ajbmeb-377	65	17	areas	area	NOUN
ajbmeb-377	65	18	,	,	PUNCT
ajbmeb-377	65	19	including	include	VERB
ajbmeb-377	65	20	accounting	accounting	NOUN
ajbmeb-377	65	21	and	and	CCONJ
ajbmeb-377	65	22	auditing	auditing	NOUN
ajbmeb-377	65	23	.	.	PUNCT
ajbmeb-377	66	1	digital	digital	ADJ
ajbmeb-377	66	2	transformation	transformation	NOUN
ajbmeb-377	66	3	relates	relate	VERB
ajbmeb-377	66	4	to	to	ADP
ajbmeb-377	66	5	the	the	DET
ajbmeb-377	66	6	shift	shift	NOUN
ajbmeb-377	66	7	to	to	ADP
ajbmeb-377	66	8	digital	digital	ADJ
ajbmeb-377	66	9	economic	economic	ADJ
ajbmeb-377	66	10	units	unit	NOUN
ajbmeb-377	66	11	,	,	PUNCT
ajbmeb-377	66	12	which	which	PRON
ajbmeb-377	66	13	use	use	VERB
ajbmeb-377	66	14	technology	technology	NOUN
ajbmeb-377	66	15	for	for	ADP
ajbmeb-377	66	16	the	the	DET
ajbmeb-377	66	17	continuous	continuous	ADJ
ajbmeb-377	66	18	development	development	NOUN
ajbmeb-377	66	19	of	of	ADP
ajbmeb-377	66	20	all	all	DET
ajbmeb-377	66	21	aspects	aspect	NOUN
ajbmeb-377	66	22	of	of	ADP
ajbmeb-377	66	23	their	their	PRON
ajbmeb-377	66	24	business	business	NOUN
ajbmeb-377	66	25	model	model	NOUN
ajbmeb-377	66	26	(	(	PUNCT
ajbmeb-377	66	27	what	what	PRON
ajbmeb-377	66	28	they	they	PRON
ajbmeb-377	66	29	offer	offer	VERB
ajbmeb-377	66	30	,	,	PUNCT
ajbmeb-377	66	31	how	how	SCONJ
ajbmeb-377	66	32	they	they	PRON
ajbmeb-377	66	33	interact	interact	VERB
ajbmeb-377	66	34	with	with	ADP
ajbmeb-377	66	35	customers	customer	NOUN
ajbmeb-377	66	36	,	,	PUNCT
ajbmeb-377	66	37	how	how	SCONJ
ajbmeb-377	66	38	they	they	PRON
ajbmeb-377	66	39	operate	operate	VERB
ajbmeb-377	66	40	)	)	PUNCT
ajbmeb-377	66	41	and	and	CCONJ
ajbmeb-377	66	42	the	the	DET
ajbmeb-377	66	43	main	main	ADJ
ajbmeb-377	66	44	purpose	purpose	NOUN
ajbmeb-377	66	45	of	of	ADP
ajbmeb-377	66	46	any	any	DET
ajbmeb-377	66	47	digital	digital	ADJ
ajbmeb-377	66	48	transformation	transformation	NOUN
ajbmeb-377	66	49	is	be	AUX
ajbmeb-377	66	50	to	to	PART
ajbmeb-377	66	51	improve	improve	VERB
ajbmeb-377	66	52	current	current	ADJ
ajbmeb-377	66	53	processes	process	NOUN
ajbmeb-377	66	54	.	.	PUNCT
ajbmeb-377	67	1	digital	digital	ADJ
ajbmeb-377	67	2	transformation	transformation	NOUN
ajbmeb-377	67	3	is	be	AUX
ajbmeb-377	67	4	defined	define	VERB
ajbmeb-377	67	5	as	as	ADP
ajbmeb-377	67	6	the	the	DET
ajbmeb-377	67	7	profound	profound	ADJ
ajbmeb-377	67	8	transformation	transformation	NOUN
ajbmeb-377	67	9	of	of	ADP
ajbmeb-377	67	10	entrepreneurial	entrepreneurial	ADJ
ajbmeb-377	67	11	activities	activity	NOUN
ajbmeb-377	67	12	,	,	PUNCT
ajbmeb-377	67	13	processes	process	NOUN
ajbmeb-377	67	14	,	,	PUNCT
ajbmeb-377	67	15	organizational	organizational	ADJ
ajbmeb-377	67	16	competencies	competency	NOUN
ajbmeb-377	67	17	,	,	PUNCT
ajbmeb-377	67	18	and	and	CCONJ
ajbmeb-377	67	19	models	model	NOUN
ajbmeb-377	67	20	to	to	PART
ajbmeb-377	67	21	identify	identify	VERB
ajbmeb-377	67	22	strategic	strategic	ADJ
ajbmeb-377	67	23	priorities	priority	NOUN
ajbmeb-377	67	24	,	,	PUNCT
ajbmeb-377	67	25	changes	change	NOUN
ajbmeb-377	67	26	and	and	CCONJ
ajbmeb-377	67	27	opportunities	opportunity	NOUN
ajbmeb-377	67	28	offered	offer	VERB
ajbmeb-377	67	29	by	by	ADP
ajbmeb-377	67	30	a	a	DET
ajbmeb-377	67	31	combination	combination	NOUN
ajbmeb-377	67	32	of	of	ADP
ajbmeb-377	67	33	digital	digital	ADJ
ajbmeb-377	67	34	technologies	technology	NOUN
ajbmeb-377	67	35	and	and	CCONJ
ajbmeb-377	67	36	their	their	PRON
ajbmeb-377	67	37	accelerated	accelerate	VERB
ajbmeb-377	67	38	impact	impact	NOUN
ajbmeb-377	67	39	on	on	ADP
ajbmeb-377	67	40	society	society	NOUN
ajbmeb-377	67	41	,	,	PUNCT
ajbmeb-377	67	42	in	in	ADP
ajbmeb-377	67	43	order	order	NOUN
ajbmeb-377	67	44	to	to	PART
ajbmeb-377	67	45	represent	represent	VERB
ajbmeb-377	67	46	and	and	CCONJ
ajbmeb-377	67	47	present	present	VERB
ajbmeb-377	67	48	future	future	ADJ
ajbmeb-377	67	49	changes	change	NOUN
ajbmeb-377	67	50	(	(	PUNCT
ajbmeb-377	67	51	al	al	PROPN
ajbmeb-377	67	52	-	-	PUNCT
ajbmeb-377	67	53	marj	marj	PROPN
ajbmeb-377	67	54	and	and	CCONJ
ajbmeb-377	67	55	al	al	PROPN
ajbmeb-377	67	56	-	-	PUNCT
ajbmeb-377	67	57	rashidi	rashidi	NOUN
ajbmeb-377	67	58	,	,	PUNCT
ajbmeb-377	67	59	2022:6	2022:6	NOUN
ajbmeb-377	67	60	)	)	PUNCT
ajbmeb-377	67	61	.	.	PUNCT
ajbmeb-377	68	1	using	use	VERB
ajbmeb-377	68	2	a	a	DET
ajbmeb-377	68	3	range	range	NOUN
ajbmeb-377	68	4	of	of	ADP
ajbmeb-377	68	5	digital	digital	ADJ
ajbmeb-377	68	6	technologies	technology	NOUN
ajbmeb-377	68	7	,	,	PUNCT
ajbmeb-377	68	8	innovations	innovation	NOUN
ajbmeb-377	68	9	and	and	CCONJ
ajbmeb-377	68	10	new	new	ADJ
ajbmeb-377	68	11	business	business	NOUN
ajbmeb-377	68	12	models	model	NOUN
ajbmeb-377	68	13	in	in	ADP
ajbmeb-377	68	14	various	various	ADJ
ajbmeb-377	68	15	fields	field	NOUN
ajbmeb-377	68	16	to	to	PART
ajbmeb-377	68	17	enable	enable	VERB
ajbmeb-377	68	18	continuous	continuous	ADJ
ajbmeb-377	68	19	improvements	improvement	NOUN
ajbmeb-377	68	20	in	in	ADP
ajbmeb-377	68	21	various	various	ADJ
ajbmeb-377	68	22	activities	activity	NOUN
ajbmeb-377	68	23	and	and	CCONJ
ajbmeb-377	68	24	tasks	task	NOUN
ajbmeb-377	68	25	of	of	ADP
ajbmeb-377	68	26	economic	economic	ADJ
ajbmeb-377	68	27	units	unit	NOUN
ajbmeb-377	68	28	.	.	PUNCT
ajbmeb-377	69	1	it	it	PRON
ajbmeb-377	69	2	is	be	AUX
ajbmeb-377	69	3	also	also	ADV
ajbmeb-377	69	4	defined	define	VERB
ajbmeb-377	69	5	as	as	ADP
ajbmeb-377	69	6	the	the	DET
ajbmeb-377	69	7	process	process	NOUN
ajbmeb-377	69	8	of	of	ADP
ajbmeb-377	69	9	providing	provide	VERB
ajbmeb-377	69	10	digital	digital	ADJ
ajbmeb-377	69	11	information	information	NOUN
ajbmeb-377	69	12	,	,	PUNCT
ajbmeb-377	69	13	business	business	NOUN
ajbmeb-377	69	14	processes	process	NOUN
ajbmeb-377	69	15	and	and	CCONJ
ajbmeb-377	69	16	product	product	NOUN
ajbmeb-377	69	17	offerings	offering	NOUN
ajbmeb-377	69	18	through	through	ADP
ajbmeb-377	69	19	information	information	NOUN
ajbmeb-377	69	20	technology	technology	NOUN
ajbmeb-377	69	21	and	and	CCONJ
ajbmeb-377	69	22	internet	internet	NOUN
ajbmeb-377	69	23	-	-	PUNCT
ajbmeb-377	69	24	based	base	VERB
ajbmeb-377	69	25	applications	application	NOUN
ajbmeb-377	69	26	.	.	PUNCT
ajbmeb-377	70	1	(	(	PUNCT
ajbmeb-377	70	2	amin	amin	NOUN
ajbmeb-377	70	3	,	,	PUNCT
ajbmeb-377	70	4	2022:55	2022:55	NUM
ajbmeb-377	70	5	)	)	PUNCT
ajbmeb-377	70	6	the	the	DET
ajbmeb-377	70	7	importance	importance	NOUN
ajbmeb-377	70	8	of	of	ADP
ajbmeb-377	70	9	digital	digital	ADJ
ajbmeb-377	70	10	transformation	transformation	NOUN
ajbmeb-377	70	11	at	at	ADP
ajbmeb-377	70	12	the	the	DET
ajbmeb-377	70	13	level	level	NOUN
ajbmeb-377	70	14	of	of	ADP
ajbmeb-377	70	15	economic	economic	ADJ
ajbmeb-377	70	16	units	unit	NOUN
ajbmeb-377	70	17	digital	digital	ADJ
ajbmeb-377	70	18	transformation	transformation	NOUN
ajbmeb-377	70	19	is	be	AUX
ajbmeb-377	70	20	of	of	ADP
ajbmeb-377	70	21	tangible	tangible	ADJ
ajbmeb-377	70	22	importance	importance	NOUN
ajbmeb-377	70	23	at	at	ADP
ajbmeb-377	70	24	the	the	DET
ajbmeb-377	70	25	level	level	NOUN
ajbmeb-377	70	26	of	of	ADP
ajbmeb-377	70	27	economic	economic	ADJ
ajbmeb-377	70	28	units	unit	NOUN
ajbmeb-377	70	29	and	and	CCONJ
ajbmeb-377	70	30	various	various	ADJ
ajbmeb-377	70	31	stakeholders	stakeholder	NOUN
ajbmeb-377	70	32	and	and	CCONJ
ajbmeb-377	70	33	through	through	ADP
ajbmeb-377	70	34	the	the	DET
ajbmeb-377	70	35	following	following	NOUN
ajbmeb-377	70	36	:	:	PUNCT
ajbmeb-377	70	37	(	(	PUNCT
ajbmeb-377	70	38	amin	amin	NOUN
ajbmeb-377	70	39	,	,	PUNCT
ajbmeb-377	70	40	2022:63	2022:63	NUM
ajbmeb-377	70	41	)	)	PUNCT
ajbmeb-377	70	42	.	.	PUNCT
ajbmeb-377	71	1	1providing	1provide	VERB
ajbmeb-377	71	2	innovative	innovative	ADJ
ajbmeb-377	71	3	services	service	NOUN
ajbmeb-377	71	4	based	base	VERB
ajbmeb-377	71	5	on	on	ADP
ajbmeb-377	71	6	digital	digital	ADJ
ajbmeb-377	71	7	technologies	technology	NOUN
ajbmeb-377	71	8	which	which	PRON
ajbmeb-377	71	9	contribute	contribute	VERB
ajbmeb-377	71	10	to	to	ADP
ajbmeb-377	71	11	creating	create	VERB
ajbmeb-377	71	12	more	more	ADJ
ajbmeb-377	71	13	opportunities	opportunity	NOUN
ajbmeb-377	71	14	.	.	PUNCT
ajbmeb-377	72	1	2improvements	2improvements	NUM
ajbmeb-377	72	2	in	in	ADP
ajbmeb-377	72	3	operational	operational	ADJ
ajbmeb-377	72	4	efficiency	efficiency	NOUN
ajbmeb-377	72	5	.	.	PUNCT
ajbmeb-377	73	1	3improve	3improve	NUM
ajbmeb-377	73	2	the	the	DET
ajbmeb-377	73	3	quality	quality	NOUN
ajbmeb-377	73	4	of	of	ADP
ajbmeb-377	73	5	processes	process	NOUN
ajbmeb-377	73	6	and	and	CCONJ
ajbmeb-377	73	7	services	service	NOUN
ajbmeb-377	73	8	provided	provide	VERB
ajbmeb-377	73	9	by	by	ADP
ajbmeb-377	73	10	simplifying	simplify	VERB
ajbmeb-377	73	11	procedures	procedure	NOUN
ajbmeb-377	73	12	.	.	PUNCT
ajbmeb-377	74	1	4continuity	4continuity	NUM
ajbmeb-377	74	2	and	and	CCONJ
ajbmeb-377	74	3	speed	speed	NOUN
ajbmeb-377	74	4	of	of	ADP
ajbmeb-377	74	5	data	datum	NOUN
ajbmeb-377	74	6	and	and	CCONJ
ajbmeb-377	74	7	information	information	NOUN
ajbmeb-377	74	8	flow	flow	NOUN
ajbmeb-377	74	9	.	.	PUNCT
ajbmeb-377	75	1	5responding	5responding	NOUN
ajbmeb-377	75	2	quickly	quickly	ADV
ajbmeb-377	75	3	to	to	ADP
ajbmeb-377	75	4	customers	customer	NOUN
ajbmeb-377	75	5	'	'	PART
ajbmeb-377	75	6	ever	ever	ADV
ajbmeb-377	75	7	-	-	PUNCT
ajbmeb-377	75	8	changing	change	VERB
ajbmeb-377	75	9	needs	need	NOUN
ajbmeb-377	75	10	and	and	CCONJ
ajbmeb-377	75	11	desires	desire	NOUN
ajbmeb-377	75	12	.	.	PUNCT
ajbmeb-377	76	1	6reduce	6reduce	NUM
ajbmeb-377	76	2	human	human	ADJ
ajbmeb-377	76	3	errors	error	NOUN
ajbmeb-377	76	4	through	through	ADP
ajbmeb-377	76	5	the	the	DET
ajbmeb-377	76	6	use	use	NOUN
ajbmeb-377	76	7	of	of	ADP
ajbmeb-377	76	8	artificial	artificial	ADJ
ajbmeb-377	76	9	intelligence	intelligence	NOUN
ajbmeb-377	76	10	and	and	CCONJ
ajbmeb-377	76	11	both	both	DET
ajbmeb-377	76	12	technologies	technology	NOUN
ajbmeb-377	76	13	.	.	PUNCT
ajbmeb-377	77	1	7reduction	7reduction	NUM
ajbmeb-377	77	2	in	in	ADP
ajbmeb-377	77	3	transaction	transaction	NOUN
ajbmeb-377	77	4	costs	cost	VERB
ajbmeb-377	77	5	8increased	8increased	NUM
ajbmeb-377	77	6	level	level	NOUN
ajbmeb-377	77	7	of	of	ADP
ajbmeb-377	77	8	transparency	transparency	NOUN
ajbmeb-377	77	9	and	and	CCONJ
ajbmeb-377	77	10	information	information	NOUN
ajbmeb-377	77	11	security	security	NOUN
ajbmeb-377	77	12	.	.	PUNCT
ajbmeb-377	78	1	9improved	9improve	VERB
ajbmeb-377	78	2	internal	internal	ADJ
ajbmeb-377	78	3	and	and	CCONJ
ajbmeb-377	78	4	external	external	ADJ
ajbmeb-377	78	5	communication	communication	NOUN
ajbmeb-377	78	6	mechanisms	mechanism	NOUN
ajbmeb-377	78	7	digital	digital	ADJ
ajbmeb-377	78	8	transformation	transformation	NOUN
ajbmeb-377	78	9	mechanisms	mechanism	NOUN
ajbmeb-377	78	10	:	:	PUNCT
ajbmeb-377	78	11	i/	i/	PROPN
ajbmeb-377	78	12	big	big	ADJ
ajbmeb-377	78	13	data	datum	NOUN
ajbmeb-377	78	14	analysis	analysis	NOUN
ajbmeb-377	78	15	it	it	PRON
ajbmeb-377	78	16	is	be	AUX
ajbmeb-377	78	17	one	one	NUM
ajbmeb-377	78	18	of	of	ADP
ajbmeb-377	78	19	the	the	DET
ajbmeb-377	78	20	most	most	ADV
ajbmeb-377	78	21	important	important	ADJ
ajbmeb-377	78	22	digital	digital	ADJ
ajbmeb-377	78	23	transformation	transformation	NOUN
ajbmeb-377	78	24	tools	tool	NOUN
ajbmeb-377	78	25	defined	define	VERB
ajbmeb-377	78	26	as	as	ADP
ajbmeb-377	78	27	a	a	DET
ajbmeb-377	78	28	dataset	dataset	NOUN
ajbmeb-377	78	29	that	that	PRON
ajbmeb-377	78	30	exceeds	exceed	VERB
ajbmeb-377	78	31	the	the	DET
ajbmeb-377	78	32	capacity	capacity	NOUN
ajbmeb-377	78	33	of	of	ADP
ajbmeb-377	78	34	regular	regular	ADJ
ajbmeb-377	78	35	database	database	NOUN
ajbmeb-377	78	36	software	software	NOUN
ajbmeb-377	78	37	to	to	PART
ajbmeb-377	78	38	be	be	AUX
ajbmeb-377	78	39	compiled	compile	VERB
ajbmeb-377	78	40	,	,	PUNCT
ajbmeb-377	78	41	stored	store	VERB
ajbmeb-377	78	42	,	,	PUNCT
ajbmeb-377	78	43	managed	manage	VERB
ajbmeb-377	78	44	and	and	CCONJ
ajbmeb-377	78	45	analyzed	analyze	VERB
ajbmeb-377	78	46	.	.	PUNCT
ajbmeb-377	79	1	ii/	ii/	VERB
ajbmeb-377	79	2	artificial	artificial	ADJ
ajbmeb-377	79	3	intelligence	intelligence	NOUN
ajbmeb-377	79	4	ai	ai	VERB
ajbmeb-377	79	5	artificial	artificial	ADJ
ajbmeb-377	79	6	intelligence	intelligence	NOUN
ajbmeb-377	79	7	(	(	PUNCT
ajbmeb-377	79	8	ai	ai	VERB
ajbmeb-377	79	9	)	)	PUNCT
ajbmeb-377	79	10	is	be	AUX
ajbmeb-377	79	11	defined	define	VERB
ajbmeb-377	79	12	as	as	ADP
ajbmeb-377	79	13	the	the	DET
ajbmeb-377	79	14	technological	technological	ADJ
ajbmeb-377	79	15	means	mean	NOUN
ajbmeb-377	79	16	that	that	PRON
ajbmeb-377	79	17	can	can	AUX
ajbmeb-377	79	18	be	be	AUX
ajbmeb-377	79	19	used	use	VERB
ajbmeb-377	79	20	to	to	PART
ajbmeb-377	79	21	perform	perform	VERB
ajbmeb-377	79	22	human	human	ADJ
ajbmeb-377	79	23	tasks	task	NOUN
ajbmeb-377	79	24	that	that	PRON
ajbmeb-377	79	25	need	need	VERB
ajbmeb-377	79	26	the	the	DET
ajbmeb-377	79	27	human	human	ADJ
ajbmeb-377	79	28	mind	mind	NOUN
ajbmeb-377	79	29	such	such	ADJ
ajbmeb-377	79	30	as	as	ADP
ajbmeb-377	79	31	education	education	NOUN
ajbmeb-377	79	32	and	and	CCONJ
ajbmeb-377	79	33	problem	problem	NOUN
ajbmeb-377	79	34	solving	solving	NOUN
ajbmeb-377	79	35	.	.	PUNCT
ajbmeb-377	80	1	it	it	PRON
ajbmeb-377	80	2	can	can	AUX
ajbmeb-377	80	3	also	also	ADV
ajbmeb-377	80	4	be	be	AUX
ajbmeb-377	80	5	defined	define	VERB
ajbmeb-377	80	6	as	as	ADP
ajbmeb-377	80	7	the	the	DET
ajbmeb-377	80	8	american	american	ADJ
ajbmeb-377	80	9	journal	journal	PROPN
ajbmeb-377	80	10	of	of	ADP
ajbmeb-377	80	11	business	business	NOUN
ajbmeb-377	80	12	management	management	NOUN
ajbmeb-377	80	13	,	,	PUNCT
ajbmeb-377	80	14	economics	economic	NOUN
ajbmeb-377	80	15	and	and	CCONJ
ajbmeb-377	80	16	banking	banking	NOUN
ajbmeb-377	80	17	volume	volume	NOUN
ajbmeb-377	80	18	8	8	NUM
ajbmeb-377	80	19	,	,	PUNCT
ajbmeb-377	80	20	jan	jan	PROPN
ajbmeb-377	80	21	.	.	PROPN
ajbmeb-377	80	22	,	,	PUNCT
ajbmeb-377	80	23	2023	2023	NUM
ajbmeb-377	80	24	p	p	NOUN
ajbmeb-377	80	25	a	a	DET
ajbmeb-377	80	26	g	g	NOUN
ajbmeb-377	80	27	e	e	NOUN
ajbmeb-377	80	28	|	|	ADV
ajbmeb-377	80	29	107	107	NUM
ajbmeb-377	80	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	80	31	ability	ability	NOUN
ajbmeb-377	80	32	of	of	ADP
ajbmeb-377	80	33	allalts	allalt	NOUN
ajbmeb-377	80	34	and	and	CCONJ
ajbmeb-377	80	35	computers	computer	NOUN
ajbmeb-377	80	36	to	to	PART
ajbmeb-377	80	37	perform	perform	VERB
ajbmeb-377	80	38	certain	certain	ADJ
ajbmeb-377	80	39	tasks	task	NOUN
ajbmeb-377	80	40	that	that	PRON
ajbmeb-377	80	41	mimic	mimic	VERB
ajbmeb-377	80	42	human	human	ADJ
ajbmeb-377	80	43	functions	function	NOUN
ajbmeb-377	80	44	and	and	CCONJ
ajbmeb-377	80	45	need	need	VERB
ajbmeb-377	80	46	human	human	ADJ
ajbmeb-377	80	47	intelligence	intelligence	NOUN
ajbmeb-377	80	48	,	,	PUNCT
ajbmeb-377	80	49	such	such	ADJ
ajbmeb-377	80	50	as	as	ADP
ajbmeb-377	80	51	the	the	DET
ajbmeb-377	80	52	ability	ability	NOUN
ajbmeb-377	80	53	to	to	PART
ajbmeb-377	80	54	think	think	VERB
ajbmeb-377	80	55	and	and	CCONJ
ajbmeb-377	80	56	learn	learn	VERB
ajbmeb-377	80	57	from	from	ADP
ajbmeb-377	80	58	experiences	experience	NOUN
ajbmeb-377	80	59	.	.	PUNCT
ajbmeb-377	81	1	ai	ai	VERB
ajbmeb-377	81	2	aims	aim	NOUN
ajbmeb-377	81	3	to	to	PART
ajbmeb-377	81	4	reach	reach	VERB
ajbmeb-377	81	5	systems	system	NOUN
ajbmeb-377	81	6	that	that	PRON
ajbmeb-377	81	7	have	have	VERB
ajbmeb-377	81	8	ii	ii	NOUN
ajbmeb-377	81	9	and	and	CCONJ
ajbmeb-377	81	10	operate	operate	VERB
ajbmeb-377	81	11	in	in	ADP
ajbmeb-377	81	12	the	the	DET
ajbmeb-377	81	13	same	same	ADJ
ajbmeb-377	81	14	way	way	NOUN
ajbmeb-377	81	15	as	as	ADP
ajbmeb-377	81	16	humans	human	NOUN
ajbmeb-377	81	17	by	by	ADP
ajbmeb-377	81	18	relying	rely	VERB
ajbmeb-377	81	19	on	on	ADP
ajbmeb-377	81	20	education	education	NOUN
ajbmeb-377	81	21	and	and	CCONJ
ajbmeb-377	81	22	understanding	understanding	NOUN
ajbmeb-377	81	23	to	to	PART
ajbmeb-377	81	24	provide	provide	VERB
ajbmeb-377	81	25	their	their	PRON
ajbmeb-377	81	26	users	user	NOUN
ajbmeb-377	81	27	with	with	ADP
ajbmeb-377	81	28	different	different	ADJ
ajbmeb-377	81	29	services	service	NOUN
ajbmeb-377	81	30	with	with	ADP
ajbmeb-377	81	31	high	high	ADJ
ajbmeb-377	81	32	accuracy	accuracy	NOUN
ajbmeb-377	81	33	and	and	CCONJ
ajbmeb-377	81	34	speed	speed	NOUN
ajbmeb-377	81	35	.	.	PUNCT
ajbmeb-377	82	1	(	(	PUNCT
ajbmeb-377	82	2	al	al	PROPN
ajbmeb-377	82	3	-	-	PROPN
ajbmeb-377	82	4	hadad	hadad	PROPN
ajbmeb-377	82	5	,	,	PUNCT
ajbmeb-377	82	6	2022	2022	NUM
ajbmeb-377	82	7	:	:	PUNCT
ajbmeb-377	82	8	96	96	NUM
ajbmeb-377	82	9	-	-	SYM
ajbmeb-377	82	10	98	98	NUM
ajbmeb-377	82	11	)	)	PUNCT
ajbmeb-377	82	12	.	.	PUNCT
ajbmeb-377	83	1	cloud	cloud	PROPN
ajbmeb-377	83	2	computing	computing	PROPN
ajbmeb-377	83	3	:	:	PUNCT
ajbmeb-377	83	4	it	it	PRON
ajbmeb-377	83	5	is	be	AUX
ajbmeb-377	83	6	a	a	DET
ajbmeb-377	83	7	type	type	NOUN
ajbmeb-377	83	8	of	of	ADP
ajbmeb-377	83	9	computer	computer	NOUN
ajbmeb-377	83	10	software	software	NOUN
ajbmeb-377	83	11	that	that	PRON
ajbmeb-377	83	12	provides	provide	VERB
ajbmeb-377	83	13	all	all	DET
ajbmeb-377	83	14	data	datum	NOUN
ajbmeb-377	83	15	and	and	CCONJ
ajbmeb-377	83	16	applications	application	NOUN
ajbmeb-377	83	17	to	to	ADP
ajbmeb-377	83	18	users	user	NOUN
ajbmeb-377	83	19	as	as	ADP
ajbmeb-377	83	20	services	service	NOUN
ajbmeb-377	83	21	provided	provide	VERB
ajbmeb-377	83	22	via	via	ADP
ajbmeb-377	83	23	the	the	DET
ajbmeb-377	83	24	internet	internet	NOUN
ajbmeb-377	83	25	and	and	CCONJ
ajbmeb-377	83	26	allows	allow	VERB
ajbmeb-377	83	27	the	the	DET
ajbmeb-377	83	28	storage	storage	NOUN
ajbmeb-377	83	29	of	of	ADP
ajbmeb-377	83	30	data	datum	NOUN
ajbmeb-377	83	31	and	and	CCONJ
ajbmeb-377	83	32	software	software	NOUN
ajbmeb-377	83	33	on	on	ADP
ajbmeb-377	83	34	the	the	DET
ajbmeb-377	83	35	server	server	NOUN
ajbmeb-377	83	36	available	available	ADJ
ajbmeb-377	83	37	on	on	ADP
ajbmeb-377	83	38	the	the	DET
ajbmeb-377	83	39	computer	computer	NOUN
ajbmeb-377	83	40	.	.	PUNCT
ajbmeb-377	84	1	the	the	DET
ajbmeb-377	84	2	use	use	NOUN
ajbmeb-377	84	3	of	of	ADP
ajbmeb-377	84	4	cloud	cloud	NOUN
ajbmeb-377	84	5	-	-	PUNCT
ajbmeb-377	84	6	based	base	VERB
ajbmeb-377	84	7	accounting	accounting	NOUN
ajbmeb-377	84	8	software	software	NOUN
ajbmeb-377	84	9	helps	help	VERB
ajbmeb-377	84	10	accountants	accountant	NOUN
ajbmeb-377	84	11	access	access	VERB
ajbmeb-377	84	12	all	all	DET
ajbmeb-377	84	13	kinds	kind	NOUN
ajbmeb-377	84	14	of	of	ADP
ajbmeb-377	84	15	information	information	NOUN
ajbmeb-377	84	16	on	on	ADP
ajbmeb-377	84	17	the	the	DET
ajbmeb-377	84	18	internet	internet	NOUN
ajbmeb-377	84	19	to	to	PART
ajbmeb-377	84	20	serve	serve	VERB
ajbmeb-377	84	21	customers	customer	NOUN
ajbmeb-377	84	22	anytime	anytime	ADV
ajbmeb-377	84	23	,	,	PUNCT
ajbmeb-377	84	24	anywhere	anywhere	ADV
ajbmeb-377	84	25	.	.	PUNCT
ajbmeb-377	85	1	robats	robat	NOUN
ajbmeb-377	85	2	they	they	PRON
ajbmeb-377	85	3	are	be	AUX
ajbmeb-377	85	4	programs	program	NOUN
ajbmeb-377	85	5	that	that	PRON
ajbmeb-377	85	6	use	use	VERB
ajbmeb-377	85	7	business	business	NOUN
ajbmeb-377	85	8	rules	rule	NOUN
ajbmeb-377	85	9	and	and	CCONJ
ajbmeb-377	85	10	a	a	DET
ajbmeb-377	85	11	series	series	NOUN
ajbmeb-377	85	12	of	of	ADP
ajbmeb-377	85	13	steps	step	NOUN
ajbmeb-377	85	14	to	to	PART
ajbmeb-377	85	15	complete	complete	VERB
ajbmeb-377	85	16	the	the	DET
ajbmeb-377	85	17	performance	performance	NOUN
ajbmeb-377	85	18	of	of	ADP
ajbmeb-377	85	19	a	a	DET
ajbmeb-377	85	20	range	range	NOUN
ajbmeb-377	85	21	of	of	ADP
ajbmeb-377	85	22	processes	process	NOUN
ajbmeb-377	85	23	,	,	PUNCT
ajbmeb-377	85	24	activities	activity	NOUN
ajbmeb-377	85	25	,	,	PUNCT
ajbmeb-377	85	26	transactions	transaction	NOUN
ajbmeb-377	85	27	,	,	PUNCT
ajbmeb-377	85	28	and	and	CCONJ
ajbmeb-377	85	29	tasks	task	NOUN
ajbmeb-377	85	30	to	to	PART
ajbmeb-377	85	31	obtain	obtain	VERB
ajbmeb-377	85	32	a	a	DET
ajbmeb-377	85	33	result	result	NOUN
ajbmeb-377	85	34	or	or	CCONJ
ajbmeb-377	85	35	service	service	NOUN
ajbmeb-377	85	36	and	and	CCONJ
ajbmeb-377	85	37	are	be	AUX
ajbmeb-377	85	38	a	a	DET
ajbmeb-377	85	39	simple	simple	ADJ
ajbmeb-377	85	40	programming	programming	NOUN
ajbmeb-377	85	41	tool	tool	NOUN
ajbmeb-377	85	42	that	that	PRON
ajbmeb-377	85	43	requires	require	VERB
ajbmeb-377	85	44	great	great	ADJ
ajbmeb-377	85	45	computer	computer	NOUN
ajbmeb-377	85	46	knowledge	knowledge	NOUN
ajbmeb-377	85	47	and	and	CCONJ
ajbmeb-377	85	48	can	can	AUX
ajbmeb-377	85	49	therefore	therefore	ADV
ajbmeb-377	85	50	be	be	AUX
ajbmeb-377	85	51	easily	easily	ADV
ajbmeb-377	85	52	used	use	VERB
ajbmeb-377	85	53	to	to	PART
ajbmeb-377	85	54	automate	automate	VERB
ajbmeb-377	85	55	manual	manual	ADJ
ajbmeb-377	85	56	functions	function	NOUN
ajbmeb-377	85	57	based	base	VERB
ajbmeb-377	85	58	on	on	ADP
ajbmeb-377	85	59	rules	rule	NOUN
ajbmeb-377	85	60	faster	fast	ADV
ajbmeb-377	85	61	and	and	CCONJ
ajbmeb-377	85	62	less	less	ADV
ajbmeb-377	85	63	expensive	expensive	ADJ
ajbmeb-377	85	64	than	than	ADP
ajbmeb-377	85	65	other	other	ADJ
ajbmeb-377	85	66	technological	technological	ADJ
ajbmeb-377	85	67	means	mean	NOUN
ajbmeb-377	85	68	.	.	PUNCT
ajbmeb-377	86	1	digital	digital	ADJ
ajbmeb-377	86	2	transformation	transformation	NOUN
ajbmeb-377	86	3	characteristics	characteristic	NOUN
ajbmeb-377	86	4	:	:	PUNCT
ajbmeb-377	86	5	1to	1to	NOUN
ajbmeb-377	86	6	rely	rely	VERB
ajbmeb-377	86	7	heavily	heavily	ADV
ajbmeb-377	86	8	on	on	ADP
ajbmeb-377	86	9	intangible	intangible	ADJ
ajbmeb-377	86	10	assets	asset	NOUN
ajbmeb-377	86	11	,	,	PUNCT
ajbmeb-377	86	12	which	which	PRON
ajbmeb-377	86	13	include	include	VERB
ajbmeb-377	86	14	intellectual	intellectual	ADJ
ajbmeb-377	86	15	property	property	NOUN
ajbmeb-377	86	16	and	and	CCONJ
ajbmeb-377	86	17	the	the	DET
ajbmeb-377	86	18	development	development	NOUN
ajbmeb-377	86	19	and	and	CCONJ
ajbmeb-377	86	20	use	use	NOUN
ajbmeb-377	86	21	of	of	ADP
ajbmeb-377	86	22	software	software	NOUN
ajbmeb-377	86	23	and	and	CCONJ
ajbmeb-377	86	24	algorithms	algorithm	NOUN
ajbmeb-377	86	25	,	,	PUNCT
ajbmeb-377	86	26	which	which	PRON
ajbmeb-377	86	27	analyze	analyze	VERB
ajbmeb-377	86	28	a	a	DET
ajbmeb-377	86	29	large	large	ADJ
ajbmeb-377	86	30	amount	amount	NOUN
ajbmeb-377	86	31	of	of	ADP
ajbmeb-377	86	32	business	business	NOUN
ajbmeb-377	86	33	data	datum	NOUN
ajbmeb-377	86	34	on	on	ADP
ajbmeb-377	86	35	platforms	platform	NOUN
ajbmeb-377	86	36	that	that	PRON
ajbmeb-377	86	37	play	play	VERB
ajbmeb-377	86	38	a	a	DET
ajbmeb-377	86	39	key	key	ADJ
ajbmeb-377	86	40	role	role	NOUN
ajbmeb-377	86	41	in	in	ADP
ajbmeb-377	86	42	the	the	DET
ajbmeb-377	86	43	production	production	NOUN
ajbmeb-377	86	44	or	or	CCONJ
ajbmeb-377	86	45	provision	provision	NOUN
ajbmeb-377	86	46	of	of	ADP
ajbmeb-377	86	47	services	service	NOUN
ajbmeb-377	86	48	via	via	ADP
ajbmeb-377	86	49	the	the	DET
ajbmeb-377	86	50	internet	internet	NOUN
ajbmeb-377	86	51	.	.	PUNCT
ajbmeb-377	87	1	internet	internet	NOUN
ajbmeb-377	87	2	,	,	PUNCT
ajbmeb-377	87	3	as	as	ADV
ajbmeb-377	87	4	well	well	ADV
ajbmeb-377	87	5	as	as	ADP
ajbmeb-377	87	6	creative	creative	ADJ
ajbmeb-377	87	7	content	content	NOUN
ajbmeb-377	87	8	that	that	PRON
ajbmeb-377	87	9	plays	play	VERB
ajbmeb-377	87	10	.	.	PUNCT
ajbmeb-377	88	1	2widespread	2widespread	NUM
ajbmeb-377	88	2	access	access	NOUN
ajbmeb-377	88	3	without	without	ADP
ajbmeb-377	88	4	physical	physical	ADJ
ajbmeb-377	88	5	presence	presence	NOUN
ajbmeb-377	88	6	,	,	PUNCT
ajbmeb-377	88	7	where	where	SCONJ
ajbmeb-377	88	8	companies	company	NOUN
ajbmeb-377	88	9	can	can	AUX
ajbmeb-377	88	10	use	use	VERB
ajbmeb-377	88	11	the	the	DET
ajbmeb-377	88	12	internet	internet	NOUN
ajbmeb-377	88	13	and	and	CCONJ
ajbmeb-377	88	14	its	its	PRON
ajbmeb-377	88	15	platforms	platform	NOUN
ajbmeb-377	88	16	,	,	PUNCT
ajbmeb-377	88	17	establish	establish	VERB
ajbmeb-377	88	18	cross	cross	ADJ
ajbmeb-377	88	19	-	-	ADJ
ajbmeb-377	88	20	border	border	ADJ
ajbmeb-377	88	21	relations	relation	NOUN
ajbmeb-377	88	22	with	with	ADP
ajbmeb-377	88	23	long	long	ADJ
ajbmeb-377	88	24	distances	distance	NOUN
ajbmeb-377	88	25	with	with	ADP
ajbmeb-377	88	26	customers	customer	NOUN
ajbmeb-377	88	27	,	,	PUNCT
ajbmeb-377	88	28	without	without	ADP
ajbmeb-377	88	29	the	the	DET
ajbmeb-377	88	30	need	need	NOUN
ajbmeb-377	88	31	for	for	ADP
ajbmeb-377	88	32	a	a	DET
ajbmeb-377	88	33	permanent	permanent	ADJ
ajbmeb-377	88	34	establishment	establishment	NOUN
ajbmeb-377	88	35	in	in	ADP
ajbmeb-377	88	36	other	other	ADJ
ajbmeb-377	88	37	countries	country	NOUN
ajbmeb-377	88	38	engaging	engage	VERB
ajbmeb-377	88	39	clients	client	NOUN
ajbmeb-377	88	40	and	and	CCONJ
ajbmeb-377	88	41	users	user	NOUN
ajbmeb-377	88	42	in	in	ADP
ajbmeb-377	88	43	data	datum	NOUN
ajbmeb-377	88	44	value	value	NOUN
ajbmeb-377	88	45	creation	creation	NOUN
ajbmeb-377	88	46	.	.	PUNCT
ajbmeb-377	89	1	digital	digital	ADJ
ajbmeb-377	89	2	platform	platform	NOUN
ajbmeb-377	89	3	companies	company	NOUN
ajbmeb-377	89	4	are	be	AUX
ajbmeb-377	89	5	used	use	VERB
ajbmeb-377	89	6	to	to	PART
ajbmeb-377	89	7	interact	interact	VERB
ajbmeb-377	89	8	with	with	ADP
ajbmeb-377	89	9	their	their	PRON
ajbmeb-377	89	10	customers	customer	NOUN
ajbmeb-377	89	11	,	,	PUNCT
ajbmeb-377	89	12	by	by	ADP
ajbmeb-377	89	13	analyzing	analyze	VERB
ajbmeb-377	89	14	customer	customer	NOUN
ajbmeb-377	89	15	behaviour	behaviour	NOUN
ajbmeb-377	89	16	and	and	CCONJ
ajbmeb-377	89	17	increasing	increase	VERB
ajbmeb-377	89	18	their	their	PRON
ajbmeb-377	89	19	revenues	revenue	NOUN
ajbmeb-377	89	20	such	such	ADJ
ajbmeb-377	89	21	as	as	ADP
ajbmeb-377	89	22	reselling	resell	VERB
ajbmeb-377	89	23	data	datum	NOUN
ajbmeb-377	89	24	and	and	CCONJ
ajbmeb-377	89	25	placing	place	VERB
ajbmeb-377	89	26	customer	customer	NOUN
ajbmeb-377	89	27	ads	ad	NOUN
ajbmeb-377	89	28	on	on	ADP
ajbmeb-377	89	29	platforms	platform	NOUN
ajbmeb-377	89	30	for	for	ADP
ajbmeb-377	89	31	fees	fee	NOUN
ajbmeb-377	89	32	.	.	PUNCT
ajbmeb-377	90	1	in	in	ADP
ajbmeb-377	90	2	addition	addition	NOUN
ajbmeb-377	90	3	,	,	PUNCT
ajbmeb-377	90	4	value	value	NOUN
ajbmeb-377	90	5	creation	creation	NOUN
ajbmeb-377	90	6	occurs	occur	VERB
ajbmeb-377	90	7	through	through	ADP
ajbmeb-377	90	8	the	the	DET
ajbmeb-377	90	9	internet	internet	NOUN
ajbmeb-377	90	10	of	of	ADP
ajbmeb-377	90	11	things	thing	NOUN
ajbmeb-377	90	12	,	,	PUNCT
ajbmeb-377	90	13	customers	customer	NOUN
ajbmeb-377	90	14	,	,	PUNCT
ajbmeb-377	90	15	virtual	virtual	ADJ
ajbmeb-377	90	16	currencies	currency	NOUN
ajbmeb-377	90	17	and	and	CCONJ
ajbmeb-377	90	18	the	the	DET
ajbmeb-377	90	19	participatory	participatory	ADJ
ajbmeb-377	90	20	economy	economy	NOUN
ajbmeb-377	90	21	.	.	PUNCT
ajbmeb-377	91	1	companies	company	NOUN
ajbmeb-377	91	2	that	that	PRON
ajbmeb-377	91	3	dominate	dominate	VERB
ajbmeb-377	91	4	digital	digital	ADJ
ajbmeb-377	91	5	businesses	business	NOUN
ajbmeb-377	91	6	are	be	AUX
ajbmeb-377	91	7	often	often	ADV
ajbmeb-377	91	8	platforms	platform	NOUN
ajbmeb-377	91	9	that	that	PRON
ajbmeb-377	91	10	enable	enable	VERB
ajbmeb-377	91	11	both	both	DET
ajbmeb-377	91	12	sides	side	NOUN
ajbmeb-377	91	13	to	to	PART
ajbmeb-377	91	14	interact	interact	VERB
ajbmeb-377	91	15	,	,	PUNCT
ajbmeb-377	91	16	can	can	AUX
ajbmeb-377	91	17	be	be	AUX
ajbmeb-377	91	18	eye	eye	NOUN
ajbmeb-377	91	19	-	-	PUNCT
ajbmeb-377	91	20	catching	catch	VERB
ajbmeb-377	91	21	and	and	CCONJ
ajbmeb-377	91	22	buyers	buyer	NOUN
ajbmeb-377	91	23	of	of	ADP
ajbmeb-377	91	24	traditional	traditional	ADJ
ajbmeb-377	91	25	goods	good	NOUN
ajbmeb-377	91	26	or	or	CCONJ
ajbmeb-377	91	27	services	service	NOUN
ajbmeb-377	91	28	,	,	PUNCT
ajbmeb-377	91	29	in	in	ADP
ajbmeb-377	91	30	which	which	DET
ajbmeb-377	91	31	case	case	NOUN
ajbmeb-377	91	32	they	they	PRON
ajbmeb-377	91	33	are	be	AUX
ajbmeb-377	91	34	activists	activist	NOUN
ajbmeb-377	91	35	who	who	PRON
ajbmeb-377	91	36	benefit	benefit	VERB
ajbmeb-377	91	37	from	from	ADP
ajbmeb-377	91	38	the	the	DET
ajbmeb-377	91	39	internet	internet	NOUN
ajbmeb-377	91	40	to	to	PART
ajbmeb-377	91	41	reduce	reduce	VERB
ajbmeb-377	91	42	transaction	transaction	NOUN
ajbmeb-377	91	43	costs	cost	NOUN
ajbmeb-377	91	44	and	and	CCONJ
ajbmeb-377	91	45	search	search	NOUN
ajbmeb-377	91	46	,	,	PUNCT
ajbmeb-377	91	47	and	and	CCONJ
ajbmeb-377	91	48	can	can	AUX
ajbmeb-377	91	49	also	also	ADV
ajbmeb-377	91	50	connect	connect	VERB
ajbmeb-377	91	51	advertisers	advertiser	NOUN
ajbmeb-377	91	52	and	and	CCONJ
ajbmeb-377	91	53	consumers	consumer	NOUN
ajbmeb-377	91	54	and	and	CCONJ
ajbmeb-377	91	55	provide	provide	VERB
ajbmeb-377	91	56	consumers	consumer	NOUN
ajbmeb-377	91	57	with	with	ADP
ajbmeb-377	91	58	free	free	ADJ
ajbmeb-377	91	59	services	service	NOUN
ajbmeb-377	91	60	.	.	PUNCT
ajbmeb-377	92	1	the	the	PRON
ajbmeb-377	92	2	greater	great	ADJ
ajbmeb-377	92	3	the	the	DET
ajbmeb-377	92	4	size	size	NOUN
ajbmeb-377	92	5	or	or	CCONJ
ajbmeb-377	92	6	number	number	NOUN
ajbmeb-377	92	7	of	of	ADP
ajbmeb-377	92	8	users	user	NOUN
ajbmeb-377	92	9	,	,	PUNCT
ajbmeb-377	92	10	the	the	PRON
ajbmeb-377	92	11	greater	great	ADJ
ajbmeb-377	92	12	the	the	DET
ajbmeb-377	92	13	value	value	NOUN
ajbmeb-377	92	14	of	of	ADP
ajbmeb-377	92	15	the	the	DET
ajbmeb-377	92	16	internet	internet	NOUN
ajbmeb-377	92	17	impact	impact	NOUN
ajbmeb-377	92	18	,	,	PUNCT
ajbmeb-377	92	19	and	and	CCONJ
ajbmeb-377	92	20	if	if	SCONJ
ajbmeb-377	92	21	this	this	PRON
ajbmeb-377	92	22	is	be	AUX
ajbmeb-377	92	23	important	important	ADJ
ajbmeb-377	92	24	for	for	ADP
ajbmeb-377	92	25	many	many	ADJ
ajbmeb-377	92	26	companies	company	NOUN
ajbmeb-377	92	27	,	,	PUNCT
ajbmeb-377	92	28	the	the	DET
ajbmeb-377	92	29	more	more	ADV
ajbmeb-377	92	30	important	important	ADJ
ajbmeb-377	92	31	it	it	PRON
ajbmeb-377	92	32	is	be	AUX
ajbmeb-377	92	33	in	in	ADP
ajbmeb-377	92	34	the	the	DET
ajbmeb-377	92	35	digital	digital	ADJ
ajbmeb-377	92	36	economy	economy	NOUN
ajbmeb-377	92	37	,	,	PUNCT
ajbmeb-377	92	38	due	due	ADP
ajbmeb-377	92	39	to	to	ADP
ajbmeb-377	92	40	two	two	NUM
ajbmeb-377	92	41	reasons	reason	NOUN
ajbmeb-377	92	42	:	:	PUNCT
ajbmeb-377	92	43	first	first	ADV
ajbmeb-377	92	44	,	,	PUNCT
ajbmeb-377	92	45	digital	digital	ADJ
ajbmeb-377	92	46	platforms	platform	NOUN
ajbmeb-377	92	47	often	often	ADV
ajbmeb-377	92	48	have	have	VERB
ajbmeb-377	92	49	large	large	ADJ
ajbmeb-377	92	50	fixed	fix	VERB
ajbmeb-377	92	51	costs	cost	NOUN
ajbmeb-377	92	52	and	and	CCONJ
ajbmeb-377	92	53	low	low	ADJ
ajbmeb-377	92	54	marginal	marginal	ADJ
ajbmeb-377	92	55	costs	cost	NOUN
ajbmeb-377	92	56	,	,	PUNCT
ajbmeb-377	92	57	and	and	CCONJ
ajbmeb-377	92	58	the	the	DET
ajbmeb-377	92	59	second	second	ADJ
ajbmeb-377	92	60	reason	reason	NOUN
ajbmeb-377	92	61	,	,	PUNCT
ajbmeb-377	92	62	is	be	AUX
ajbmeb-377	92	63	that	that	SCONJ
ajbmeb-377	92	64	the	the	DET
ajbmeb-377	92	65	benefit	benefit	NOUN
ajbmeb-377	92	66	of	of	ADP
ajbmeb-377	92	67	each	each	DET
ajbmeb-377	92	68	side	side	NOUN
ajbmeb-377	92	69	is	be	AUX
ajbmeb-377	92	70	increasing	increase	VERB
ajbmeb-377	92	71	by	by	ADP
ajbmeb-377	92	72	magnitude	magnitude	NOUN
ajbmeb-377	92	73	or	or	CCONJ
ajbmeb-377	92	74	by	by	ADP
ajbmeb-377	92	75	increasing	increase	VERB
ajbmeb-377	92	76	the	the	DET
ajbmeb-377	92	77	number	number	NOUN
ajbmeb-377	92	78	of	of	ADP
ajbmeb-377	92	79	people	people	NOUN
ajbmeb-377	92	80	on	on	ADP
ajbmeb-377	92	81	the	the	DET
ajbmeb-377	92	82	other	other	ADJ
ajbmeb-377	92	83	side	side	NOUN
ajbmeb-377	92	84	.	.	PUNCT
ajbmeb-377	93	1	switching	switch	VERB
ajbmeb-377	93	2	from	from	ADP
ajbmeb-377	93	3	paper	paper	NOUN
ajbmeb-377	93	4	management	management	NOUN
ajbmeb-377	93	5	to	to	ADP
ajbmeb-377	93	6	digital	digital	ADJ
ajbmeb-377	93	7	,	,	PUNCT
ajbmeb-377	93	8	electronic	electronic	ADJ
ajbmeb-377	93	9	or	or	CCONJ
ajbmeb-377	93	10	paperless	paperless	NOUN
ajbmeb-377	93	11	management	management	NOUN
ajbmeb-377	93	12	,	,	PUNCT
ajbmeb-377	93	13	as	as	ADP
ajbmeb-377	93	14	a	a	DET
ajbmeb-377	93	15	new	new	ADJ
ajbmeb-377	93	16	mechanism	mechanism	NOUN
ajbmeb-377	93	17	for	for	ADP
ajbmeb-377	93	18	registration	registration	NOUN
ajbmeb-377	93	19	,	,	PUNCT
ajbmeb-377	93	20	storage	storage	NOUN
ajbmeb-377	93	21	,	,	PUNCT
ajbmeb-377	93	22	retrieval	retrieval	NOUN
ajbmeb-377	93	23	and	and	CCONJ
ajbmeb-377	93	24	transmission	transmission	NOUN
ajbmeb-377	93	25	of	of	ADP
ajbmeb-377	93	26	information	information	NOUN
ajbmeb-377	93	27	,	,	PUNCT
ajbmeb-377	93	28	facilitating	facilitate	VERB
ajbmeb-377	93	29	decisionmaking	decisionmaking	NOUN
ajbmeb-377	93	30	process	process	NOUN
ajbmeb-377	93	31	and	and	CCONJ
ajbmeb-377	93	32	increasing	increase	VERB
ajbmeb-377	93	33	its	its	PRON
ajbmeb-377	93	34	speed	speed	NOUN
ajbmeb-377	93	35	.	.	PUNCT
ajbmeb-377	94	1	american	american	ADJ
ajbmeb-377	94	2	journal	journal	PROPN
ajbmeb-377	94	3	of	of	ADP
ajbmeb-377	94	4	business	business	NOUN
ajbmeb-377	94	5	management	management	NOUN
ajbmeb-377	94	6	,	,	PUNCT
ajbmeb-377	94	7	economics	economic	NOUN
ajbmeb-377	94	8	and	and	CCONJ
ajbmeb-377	94	9	banking	banking	NOUN
ajbmeb-377	94	10	volume	volume	NOUN
ajbmeb-377	94	11	8	8	NUM
ajbmeb-377	94	12	,	,	PUNCT
ajbmeb-377	94	13	jan	jan	PROPN
ajbmeb-377	94	14	.	.	PROPN
ajbmeb-377	94	15	,	,	PUNCT
ajbmeb-377	94	16	2023	2023	NUM
ajbmeb-377	94	17	p	p	NOUN
ajbmeb-377	94	18	a	a	DET
ajbmeb-377	94	19	g	g	NOUN
ajbmeb-377	94	20	e	e	NOUN
ajbmeb-377	94	21	|	|	NOUN
ajbmeb-377	94	22	108	108	NUM
ajbmeb-377	94	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	94	24	digital	digital	ADJ
ajbmeb-377	94	25	companies	company	NOUN
ajbmeb-377	94	26	such	such	ADJ
ajbmeb-377	94	27	as	as	ADP
ajbmeb-377	94	28	e	e	NOUN
ajbmeb-377	94	29	-	-	NOUN
ajbmeb-377	94	30	commerce	commerce	ADJ
ajbmeb-377	94	31	,	,	PUNCT
ajbmeb-377	94	32	online	online	ADJ
ajbmeb-377	94	33	advertising	advertising	NOUN
ajbmeb-377	94	34	and	and	CCONJ
ajbmeb-377	94	35	cloud	cloud	NOUN
ajbmeb-377	94	36	computing	computing	NOUN
ajbmeb-377	94	37	tend	tend	VERB
ajbmeb-377	94	38	to	to	PART
ajbmeb-377	94	39	be	be	AUX
ajbmeb-377	94	40	monopolized	monopolize	VERB
ajbmeb-377	94	41	,	,	PUNCT
ajbmeb-377	94	42	due	due	ADP
ajbmeb-377	94	43	to	to	ADP
ajbmeb-377	94	44	the	the	DET
ajbmeb-377	94	45	network	network	NOUN
ajbmeb-377	94	46	's	's	PART
ajbmeb-377	94	47	influence	influence	NOUN
ajbmeb-377	94	48	,	,	PUNCT
ajbmeb-377	94	49	large	large	ADJ
ajbmeb-377	94	50	size	size	NOUN
ajbmeb-377	94	51	,	,	PUNCT
ajbmeb-377	94	52	usage	usage	NOUN
ajbmeb-377	94	53	constraints	constraint	NOUN
ajbmeb-377	94	54	and	and	CCONJ
ajbmeb-377	94	55	multifaceted	multifaceted	ADJ
ajbmeb-377	94	56	systems	system	NOUN
ajbmeb-377	94	57	(	(	PUNCT
ajbmeb-377	94	58	al	al	PROPN
ajbmeb-377	94	59	-	-	PUNCT
ajbmeb-377	94	60	morshed	morshe	VERB
ajbmeb-377	94	61	,	,	PUNCT
ajbmeb-377	94	62	2022	2022	NUM
ajbmeb-377	94	63	:	:	PUNCT
ajbmeb-377	94	64	1503	1503	NUM
ajbmeb-377	94	65	-	-	SYM
ajbmeb-377	94	66	1504	1504	NUM
ajbmeb-377	94	67	)	)	PUNCT
ajbmeb-377	94	68	.	.	PUNCT
ajbmeb-377	95	1	advantages	advantage	NOUN
ajbmeb-377	95	2	of	of	ADP
ajbmeb-377	95	3	applying	apply	VERB
ajbmeb-377	95	4	digital	digital	ADJ
ajbmeb-377	95	5	transformation	transformation	NOUN
ajbmeb-377	95	6	in	in	ADP
ajbmeb-377	95	7	banking	banking	NOUN
ajbmeb-377	95	8	units	unit	NOUN
ajbmeb-377	95	9	the	the	DET
ajbmeb-377	95	10	application	application	NOUN
ajbmeb-377	95	11	of	of	ADP
ajbmeb-377	95	12	digital	digital	ADJ
ajbmeb-377	95	13	transformation	transformation	NOUN
ajbmeb-377	95	14	technology	technology	NOUN
ajbmeb-377	95	15	brings	bring	VERB
ajbmeb-377	95	16	many	many	ADJ
ajbmeb-377	95	17	and	and	CCONJ
ajbmeb-377	95	18	varied	varied	ADJ
ajbmeb-377	95	19	advantages	advantage	NOUN
ajbmeb-377	95	20	to	to	ADP
ajbmeb-377	95	21	the	the	DET
ajbmeb-377	95	22	banking	banking	NOUN
ajbmeb-377	95	23	sector	sector	NOUN
ajbmeb-377	95	24	,	,	PUNCT
ajbmeb-377	95	25	namely	namely	ADV
ajbmeb-377	95	26	,	,	PUNCT
ajbmeb-377	95	27	significant	significant	ADJ
ajbmeb-377	95	28	cost	cost	NOUN
ajbmeb-377	95	29	and	and	CCONJ
ajbmeb-377	95	30	effort	effort	NOUN
ajbmeb-377	95	31	savings	saving	NOUN
ajbmeb-377	95	32	,	,	PUNCT
ajbmeb-377	95	33	improved	improve	VERB
ajbmeb-377	95	34	operating	operating	NOUN
ajbmeb-377	95	35	efficiency	efficiency	NOUN
ajbmeb-377	95	36	and	and	CCONJ
ajbmeb-377	95	37	organization	organization	NOUN
ajbmeb-377	95	38	,	,	PUNCT
ajbmeb-377	95	39	improved	improve	VERB
ajbmeb-377	95	40	quality	quality	NOUN
ajbmeb-377	95	41	,	,	PUNCT
ajbmeb-377	95	42	simplified	simplify	VERB
ajbmeb-377	95	43	procedures	procedure	NOUN
ajbmeb-377	95	44	for	for	ADP
ajbmeb-377	95	45	beneficiaries	beneficiary	NOUN
ajbmeb-377	95	46	to	to	ADP
ajbmeb-377	95	47	access	access	NOUN
ajbmeb-377	95	48	services	service	NOUN
ajbmeb-377	95	49	.	.	PUNCT
ajbmeb-377	96	1	the	the	DET
ajbmeb-377	96	2	advantages	advantage	NOUN
ajbmeb-377	96	3	of	of	ADP
ajbmeb-377	96	4	digital	digital	ADJ
ajbmeb-377	96	5	transformation	transformation	NOUN
ajbmeb-377	96	6	application	application	NOUN
ajbmeb-377	96	7	can	can	AUX
ajbmeb-377	96	8	be	be	AUX
ajbmeb-377	96	9	illustrated	illustrate	VERB
ajbmeb-377	96	10	by	by	ADP
ajbmeb-377	96	11	the	the	DET
ajbmeb-377	96	12	following	follow	VERB
ajbmeb-377	96	13	points	point	NOUN
ajbmeb-377	96	14	improving	improve	VERB
ajbmeb-377	96	15	efficiency	efficiency	NOUN
ajbmeb-377	96	16	and	and	CCONJ
ajbmeb-377	96	17	reducing	reduce	VERB
ajbmeb-377	96	18	costs	cost	NOUN
ajbmeb-377	96	19	and	and	CCONJ
ajbmeb-377	96	20	providing	provide	VERB
ajbmeb-377	96	21	new	new	ADJ
ajbmeb-377	96	22	services	service	NOUN
ajbmeb-377	96	23	quickly	quickly	ADV
ajbmeb-377	96	24	and	and	CCONJ
ajbmeb-377	96	25	flexibly	flexibly	ADV
ajbmeb-377	96	26	.	.	PUNCT
ajbmeb-377	97	1	1	1	X
ajbmeb-377	97	2	.	.	X
ajbmeb-377	97	3	a	a	DET
ajbmeb-377	97	4	paradigm	paradigm	NOUN
ajbmeb-377	97	5	shift	shift	NOUN
ajbmeb-377	97	6	in	in	ADP
ajbmeb-377	97	7	the	the	DET
ajbmeb-377	97	8	services	service	NOUN
ajbmeb-377	97	9	provided	provide	VERB
ajbmeb-377	97	10	to	to	ADP
ajbmeb-377	97	11	clients	client	NOUN
ajbmeb-377	97	12	.	.	PUNCT
ajbmeb-377	98	1	2	2	X
ajbmeb-377	98	2	.	.	X
ajbmeb-377	98	3	changing	change	VERB
ajbmeb-377	98	4	business	business	NOUN
ajbmeb-377	98	5	models	model	NOUN
ajbmeb-377	98	6	as	as	ADV
ajbmeb-377	98	7	well	well	ADV
ajbmeb-377	98	8	as	as	ADP
ajbmeb-377	98	9	mentalities	mentality	NOUN
ajbmeb-377	98	10	.	.	PUNCT
ajbmeb-377	99	1	3	3	X
ajbmeb-377	99	2	.	.	X
ajbmeb-377	99	3	leverage	leverage	NOUN
ajbmeb-377	99	4	contemporary	contemporary	ADJ
ajbmeb-377	99	5	technology	technology	NOUN
ajbmeb-377	99	6	to	to	PART
ajbmeb-377	99	7	become	become	VERB
ajbmeb-377	99	8	more	more	ADV
ajbmeb-377	99	9	alert	alert	ADJ
ajbmeb-377	99	10	and	and	CCONJ
ajbmeb-377	99	11	adaptable	adaptable	ADJ
ajbmeb-377	99	12	at	at	ADP
ajbmeb-377	99	13	work	work	NOUN
ajbmeb-377	99	14	and	and	CCONJ
ajbmeb-377	99	15	able	able	ADJ
ajbmeb-377	99	16	to	to	PART
ajbmeb-377	99	17	predict	predict	VERB
ajbmeb-377	99	18	and	and	CCONJ
ajbmeb-377	99	19	plan	plan	VERB
ajbmeb-377	99	20	for	for	ADP
ajbmeb-377	99	21	the	the	DET
ajbmeb-377	99	22	future	future	NOUN
ajbmeb-377	99	23	.	.	PUNCT
ajbmeb-377	100	1	4	4	X
ajbmeb-377	100	2	.	.	X
ajbmeb-377	100	3	provide	provide	VERB
ajbmeb-377	100	4	a	a	DET
ajbmeb-377	100	5	plan	plan	NOUN
ajbmeb-377	100	6	to	to	PART
ajbmeb-377	100	7	increase	increase	VERB
ajbmeb-377	100	8	competitive	competitive	ADJ
ajbmeb-377	100	9	value	value	NOUN
ajbmeb-377	100	10	,	,	PUNCT
ajbmeb-377	100	11	sophisticated	sophisticated	ADJ
ajbmeb-377	100	12	task	task	NOUN
ajbmeb-377	100	13	forces	force	NOUN
ajbmeb-377	100	14	and	and	CCONJ
ajbmeb-377	100	15	a	a	DET
ajbmeb-377	100	16	long	long	ADJ
ajbmeb-377	100	17	-	-	PUNCT
ajbmeb-377	100	18	term	term	NOUN
ajbmeb-377	100	19	creative	creative	ADJ
ajbmeb-377	100	20	culture	culture	NOUN
ajbmeb-377	100	21	.	.	PUNCT
ajbmeb-377	101	1	5	5	X
ajbmeb-377	101	2	.	.	X
ajbmeb-377	101	3	allow	allow	VERB
ajbmeb-377	101	4	faster	fast	ADJ
ajbmeb-377	101	5	creativity	creativity	NOUN
ajbmeb-377	101	6	in	in	ADP
ajbmeb-377	101	7	order	order	NOUN
ajbmeb-377	101	8	to	to	PART
ajbmeb-377	101	9	achieve	achieve	VERB
ajbmeb-377	101	10	the	the	DET
ajbmeb-377	101	11	desired	desire	VERB
ajbmeb-377	101	12	results	result	NOUN
ajbmeb-377	101	13	and	and	CCONJ
ajbmeb-377	101	14	progress	progress	NOUN
ajbmeb-377	101	15	towards	towards	ADP
ajbmeb-377	101	16	success	success	NOUN
ajbmeb-377	101	17	.	.	PUNCT
ajbmeb-377	102	1	6	6	X
ajbmeb-377	102	2	.	.	X
ajbmeb-377	102	3	replacing	replace	VERB
ajbmeb-377	102	4	digital	digital	ADJ
ajbmeb-377	102	5	processes	process	NOUN
ajbmeb-377	102	6	with	with	ADP
ajbmeb-377	102	7	traditional	traditional	ADJ
ajbmeb-377	102	8	ones	one	NOUN
ajbmeb-377	102	9	.	.	PUNCT
ajbmeb-377	103	1	through	through	ADP
ajbmeb-377	103	2	the	the	DET
ajbmeb-377	103	3	foregoing	foregoing	NOUN
ajbmeb-377	103	4	,	,	PUNCT
ajbmeb-377	103	5	digital	digital	ADJ
ajbmeb-377	103	6	transformation	transformation	NOUN
ajbmeb-377	103	7	can	can	AUX
ajbmeb-377	103	8	be	be	AUX
ajbmeb-377	103	9	said	say	VERB
ajbmeb-377	103	10	to	to	PART
ajbmeb-377	103	11	have	have	VERB
ajbmeb-377	103	12	many	many	ADJ
ajbmeb-377	103	13	diverse	diverse	ADJ
ajbmeb-377	103	14	advantages	advantage	NOUN
ajbmeb-377	103	15	not	not	PART
ajbmeb-377	103	16	only	only	ADV
ajbmeb-377	103	17	for	for	ADP
ajbmeb-377	103	18	customers	customer	NOUN
ajbmeb-377	103	19	but	but	CCONJ
ajbmeb-377	103	20	also	also	ADV
ajbmeb-377	103	21	for	for	ADP
ajbmeb-377	103	22	government	government	NOUN
ajbmeb-377	103	23	institutions	institution	NOUN
ajbmeb-377	103	24	,	,	PUNCT
ajbmeb-377	103	25	companies	company	NOUN
ajbmeb-377	103	26	and	and	CCONJ
ajbmeb-377	103	27	banks	bank	NOUN
ajbmeb-377	103	28	,	,	PUNCT
ajbmeb-377	103	29	including	include	VERB
ajbmeb-377	103	30	the	the	DET
ajbmeb-377	103	31	fact	fact	NOUN
ajbmeb-377	103	32	that	that	SCONJ
ajbmeb-377	103	33	it	it	PRON
ajbmeb-377	103	34	greatly	greatly	ADV
ajbmeb-377	103	35	saves	save	VERB
ajbmeb-377	103	36	cost	cost	NOUN
ajbmeb-377	103	37	and	and	CCONJ
ajbmeb-377	103	38	effort	effort	NOUN
ajbmeb-377	103	39	,	,	PUNCT
ajbmeb-377	103	40	improves	improve	VERB
ajbmeb-377	103	41	efficiency	efficiency	NOUN
ajbmeb-377	103	42	and	and	CCONJ
ajbmeb-377	103	43	operationalization	operationalization	NOUN
ajbmeb-377	103	44	,	,	PUNCT
ajbmeb-377	103	45	improves	improve	VERB
ajbmeb-377	103	46	quality	quality	NOUN
ajbmeb-377	103	47	and	and	CCONJ
ajbmeb-377	103	48	simplifies	simplifie	NOUN
ajbmeb-377	103	49	procedures	procedure	NOUN
ajbmeb-377	103	50	for	for	ADP
ajbmeb-377	103	51	access	access	NOUN
ajbmeb-377	103	52	to	to	ADP
ajbmeb-377	103	53	services	service	NOUN
ajbmeb-377	103	54	provided	provide	VERB
ajbmeb-377	103	55	to	to	ADP
ajbmeb-377	103	56	beneficiaries	beneficiary	NOUN
ajbmeb-377	103	57	.	.	PUNCT
ajbmeb-377	104	1	it	it	PRON
ajbmeb-377	104	2	also	also	ADV
ajbmeb-377	104	3	creates	create	VERB
ajbmeb-377	104	4	opportunities	opportunity	NOUN
ajbmeb-377	104	5	to	to	PART
ajbmeb-377	104	6	deliver	deliver	VERB
ajbmeb-377	104	7	innovative	innovative	ADJ
ajbmeb-377	104	8	and	and	CCONJ
ajbmeb-377	104	9	creative	creative	ADJ
ajbmeb-377	104	10	services	service	NOUN
ajbmeb-377	104	11	away	away	ADV
ajbmeb-377	104	12	from	from	ADP
ajbmeb-377	104	13	traditional	traditional	ADJ
ajbmeb-377	104	14	ways	way	NOUN
ajbmeb-377	104	15	of	of	ADP
ajbmeb-377	104	16	delivering	deliver	VERB
ajbmeb-377	104	17	services	service	NOUN
ajbmeb-377	104	18	.	.	PUNCT
ajbmeb-377	105	1	digital	digital	ADJ
ajbmeb-377	105	2	transformation	transformation	NOUN
ajbmeb-377	105	3	also	also	ADV
ajbmeb-377	105	4	helps	help	VERB
ajbmeb-377	105	5	government	government	NOUN
ajbmeb-377	105	6	institutions	institution	NOUN
ajbmeb-377	105	7	,	,	PUNCT
ajbmeb-377	105	8	companies	company	NOUN
ajbmeb-377	105	9	and	and	CCONJ
ajbmeb-377	105	10	banks	bank	NOUN
ajbmeb-377	105	11	expand	expand	VERB
ajbmeb-377	105	12	,	,	PUNCT
ajbmeb-377	105	13	spread	spread	VERB
ajbmeb-377	105	14	more	more	ADV
ajbmeb-377	105	15	widely	widely	ADV
ajbmeb-377	105	16	and	and	CCONJ
ajbmeb-377	105	17	reach	reach	VERB
ajbmeb-377	105	18	the	the	DET
ajbmeb-377	105	19	largest	large	ADJ
ajbmeb-377	105	20	segment	segment	NOUN
ajbmeb-377	105	21	of	of	ADP
ajbmeb-377	105	22	customers	customer	NOUN
ajbmeb-377	105	23	and	and	CCONJ
ajbmeb-377	105	24	the	the	DET
ajbmeb-377	105	25	public	public	NOUN
ajbmeb-377	105	26	.	.	PUNCT
ajbmeb-377	106	1	(	(	PUNCT
ajbmeb-377	106	2	bakri	bakri	NOUN
ajbmeb-377	106	3	,	,	PUNCT
ajbmeb-377	106	4	2022	2022	NUM
ajbmeb-377	106	5	,	,	PUNCT
ajbmeb-377	106	6	481	481	NUM
ajbmeb-377	106	7	)	)	PUNCT
ajbmeb-377	106	8	.	.	PUNCT
ajbmeb-377	107	1	quality	quality	NOUN
ajbmeb-377	107	2	of	of	ADP
ajbmeb-377	107	3	financial	financial	ADJ
ajbmeb-377	107	4	reports	report	NOUN
ajbmeb-377	107	5	the	the	DET
ajbmeb-377	107	6	quality	quality	NOUN
ajbmeb-377	107	7	of	of	ADP
ajbmeb-377	107	8	financial	financial	ADJ
ajbmeb-377	107	9	reports	report	NOUN
ajbmeb-377	107	10	can	can	AUX
ajbmeb-377	107	11	be	be	AUX
ajbmeb-377	107	12	expressed	express	VERB
ajbmeb-377	107	13	through	through	ADP
ajbmeb-377	107	14	the	the	DET
ajbmeb-377	107	15	quality	quality	NOUN
ajbmeb-377	107	16	of	of	ADP
ajbmeb-377	107	17	the	the	DET
ajbmeb-377	107	18	content	content	NOUN
ajbmeb-377	107	19	of	of	ADP
ajbmeb-377	107	20	the	the	DET
ajbmeb-377	107	21	report	report	NOUN
ajbmeb-377	107	22	,	,	PUNCT
ajbmeb-377	107	23	the	the	DET
ajbmeb-377	107	24	drafting	drafting	NOUN
ajbmeb-377	107	25	of	of	ADP
ajbmeb-377	107	26	the	the	DET
ajbmeb-377	107	27	report	report	NOUN
ajbmeb-377	107	28	or	or	CCONJ
ajbmeb-377	107	29	the	the	DET
ajbmeb-377	107	30	quality	quality	NOUN
ajbmeb-377	107	31	of	of	ADP
ajbmeb-377	107	32	the	the	DET
ajbmeb-377	107	33	presentation	presentation	NOUN
ajbmeb-377	107	34	of	of	ADP
ajbmeb-377	107	35	the	the	DET
ajbmeb-377	107	36	report	report	NOUN
ajbmeb-377	107	37	.	.	PUNCT
ajbmeb-377	108	1	there	there	PRON
ajbmeb-377	108	2	are	be	VERB
ajbmeb-377	108	3	several	several	ADJ
ajbmeb-377	108	4	entry	entry	NOUN
ajbmeb-377	108	5	points	point	NOUN
ajbmeb-377	108	6	for	for	ADP
ajbmeb-377	108	7	assessing	assess	VERB
ajbmeb-377	108	8	the	the	DET
ajbmeb-377	108	9	quality	quality	NOUN
ajbmeb-377	108	10	of	of	ADP
ajbmeb-377	108	11	financial	financial	ADJ
ajbmeb-377	108	12	reports	report	NOUN
ajbmeb-377	108	13	,	,	PUNCT
ajbmeb-377	108	14	including	include	VERB
ajbmeb-377	108	15	what	what	PRON
ajbmeb-377	108	16	depends	depend	VERB
ajbmeb-377	108	17	on	on	ADP
ajbmeb-377	108	18	the	the	DET
ajbmeb-377	108	19	investor	investor	NOUN
ajbmeb-377	108	20	protection	protection	NOUN
ajbmeb-377	108	21	entrance	entrance	NOUN
ajbmeb-377	108	22	,	,	PUNCT
ajbmeb-377	108	23	which	which	PRON
ajbmeb-377	108	24	depends	depend	VERB
ajbmeb-377	108	25	on	on	ADP
ajbmeb-377	108	26	the	the	DET
ajbmeb-377	108	27	user	user	NOUN
ajbmeb-377	108	28	's	's	PART
ajbmeb-377	108	29	needs	need	NOUN
ajbmeb-377	108	30	,	,	PUNCT
ajbmeb-377	108	31	and	and	CCONJ
ajbmeb-377	108	32	which	which	PRON
ajbmeb-377	108	33	depends	depend	VERB
ajbmeb-377	108	34	on	on	ADP
ajbmeb-377	108	35	the	the	DET
ajbmeb-377	108	36	third	third	ADJ
ajbmeb-377	108	37	party	party	NOUN
ajbmeb-377	108	38	,	,	PUNCT
ajbmeb-377	108	39	the	the	DET
ajbmeb-377	108	40	community	community	NOUN
ajbmeb-377	108	41	,	,	PUNCT
ajbmeb-377	108	42	to	to	PART
ajbmeb-377	108	43	show	show	VERB
ajbmeb-377	108	44	the	the	DET
ajbmeb-377	108	45	truth	truth	NOUN
ajbmeb-377	108	46	.	.	PUNCT
ajbmeb-377	109	1	the	the	DET
ajbmeb-377	109	2	quality	quality	NOUN
ajbmeb-377	109	3	of	of	ADP
ajbmeb-377	109	4	the	the	DET
ajbmeb-377	109	5	financial	financial	ADJ
ajbmeb-377	109	6	reports	report	NOUN
ajbmeb-377	109	7	is	be	AUX
ajbmeb-377	109	8	defined	define	VERB
ajbmeb-377	109	9	as	as	ADP
ajbmeb-377	109	10	the	the	DET
ajbmeb-377	109	11	degree	degree	NOUN
ajbmeb-377	109	12	of	of	ADP
ajbmeb-377	109	13	accuracy	accuracy	NOUN
ajbmeb-377	109	14	that	that	PRON
ajbmeb-377	109	15	makes	make	VERB
ajbmeb-377	109	16	the	the	DET
ajbmeb-377	109	17	financial	financial	ADJ
ajbmeb-377	109	18	report	report	NOUN
ajbmeb-377	109	19	capable	capable	ADJ
ajbmeb-377	109	20	of	of	ADP
ajbmeb-377	109	21	conveying	convey	VERB
ajbmeb-377	109	22	information	information	NOUN
ajbmeb-377	109	23	on	on	ADP
ajbmeb-377	109	24	the	the	DET
ajbmeb-377	109	25	operations	operation	NOUN
ajbmeb-377	109	26	of	of	ADP
ajbmeb-377	109	27	the	the	DET
ajbmeb-377	109	28	economic	economic	ADJ
ajbmeb-377	109	29	unit	unit	NOUN
ajbmeb-377	109	30	to	to	ADP
ajbmeb-377	109	31	the	the	DET
ajbmeb-377	109	32	users	user	NOUN
ajbmeb-377	109	33	of	of	ADP
ajbmeb-377	109	34	those	those	DET
ajbmeb-377	109	35	reports	report	NOUN
ajbmeb-377	109	36	and	and	CCONJ
ajbmeb-377	109	37	,	,	PUNCT
ajbmeb-377	109	38	in	in	ADP
ajbmeb-377	109	39	particular	particular	ADJ
ajbmeb-377	109	40	,	,	PUNCT
ajbmeb-377	109	41	investors	investor	NOUN
ajbmeb-377	109	42	in	in	ADP
ajbmeb-377	109	43	a	a	DET
ajbmeb-377	109	44	way	way	NOUN
ajbmeb-377	109	45	that	that	PRON
ajbmeb-377	109	46	enables	enable	VERB
ajbmeb-377	109	47	them	they	PRON
ajbmeb-377	109	48	to	to	PART
ajbmeb-377	109	49	estimate	estimate	VERB
ajbmeb-377	109	50	expected	expect	VERB
ajbmeb-377	109	51	future	future	ADJ
ajbmeb-377	109	52	cash	cash	NOUN
ajbmeb-377	109	53	flows	flow	NOUN
ajbmeb-377	109	54	,	,	PUNCT
ajbmeb-377	109	55	as	as	ADV
ajbmeb-377	109	56	well	well	ADV
ajbmeb-377	109	57	as	as	ADP
ajbmeb-377	109	58	its	its	PRON
ajbmeb-377	109	59	ability	ability	NOUN
ajbmeb-377	109	60	to	to	PART
ajbmeb-377	109	61	make	make	VERB
ajbmeb-377	109	62	a	a	DET
ajbmeb-377	109	63	difference	difference	NOUN
ajbmeb-377	109	64	to	to	ADP
ajbmeb-377	109	65	decision	decision	NOUN
ajbmeb-377	109	66	makers	maker	NOUN
ajbmeb-377	109	67	(	(	PUNCT
ajbmeb-377	109	68	al	al	NOUN
ajbmeb-377	109	69	-	-	PUNCT
ajbmeb-377	109	70	harabi	harabi	NOUN
ajbmeb-377	109	71	,	,	PUNCT
ajbmeb-377	109	72	2021:236	2021:236	NUM
ajbmeb-377	109	73	)	)	PUNCT
ajbmeb-377	109	74	.	.	PUNCT
ajbmeb-377	110	1	the	the	DET
ajbmeb-377	110	2	quality	quality	NOUN
ajbmeb-377	110	3	of	of	ADP
ajbmeb-377	110	4	financial	financial	ADJ
ajbmeb-377	110	5	reports	report	NOUN
ajbmeb-377	110	6	focuses	focus	VERB
ajbmeb-377	110	7	on	on	ADP
ajbmeb-377	110	8	the	the	DET
ajbmeb-377	110	9	application	application	NOUN
ajbmeb-377	110	10	of	of	ADP
ajbmeb-377	110	11	accounting	accounting	NOUN
ajbmeb-377	110	12	standards	standard	NOUN
ajbmeb-377	110	13	to	to	PART
ajbmeb-377	110	14	provide	provide	VERB
ajbmeb-377	110	15	quality	quality	NOUN
ajbmeb-377	110	16	information	information	NOUN
ajbmeb-377	110	17	.	.	PUNCT
ajbmeb-377	111	1	all	all	DET
ajbmeb-377	111	2	information	information	NOUN
ajbmeb-377	111	3	is	be	AUX
ajbmeb-377	111	4	disclosed	disclose	VERB
ajbmeb-377	111	5	in	in	ADP
ajbmeb-377	111	6	a	a	DET
ajbmeb-377	111	7	transparent	transparent	ADJ
ajbmeb-377	111	8	manner	manner	NOUN
ajbmeb-377	111	9	and	and	CCONJ
ajbmeb-377	111	10	hence	hence	ADV
ajbmeb-377	111	11	the	the	DET
ajbmeb-377	111	12	reliability	reliability	NOUN
ajbmeb-377	111	13	of	of	ADP
ajbmeb-377	111	14	financial	financial	ADJ
ajbmeb-377	111	15	reports	report	NOUN
ajbmeb-377	111	16	when	when	SCONJ
ajbmeb-377	111	17	making	make	VERB
ajbmeb-377	111	18	decisions	decision	NOUN
ajbmeb-377	111	19	(	(	PUNCT
ajbmeb-377	111	20	al	al	PROPN
ajbmeb-377	111	21	-	-	PUNCT
ajbmeb-377	111	22	rashidi	rashidi	NOUN
ajbmeb-377	111	23	,	,	PUNCT
ajbmeb-377	111	24	2012:8	2012:8	NUM
ajbmeb-377	111	25	)	)	PUNCT
ajbmeb-377	111	26	.	.	PUNCT
ajbmeb-377	112	1	in	in	ADP
ajbmeb-377	112	2	order	order	NOUN
ajbmeb-377	112	3	to	to	PART
ajbmeb-377	112	4	achieve	achieve	VERB
ajbmeb-377	112	5	the	the	DET
ajbmeb-377	112	6	quality	quality	NOUN
ajbmeb-377	112	7	of	of	ADP
ajbmeb-377	112	8	financial	financial	ADJ
ajbmeb-377	112	9	reports	report	NOUN
ajbmeb-377	112	10	,	,	PUNCT
ajbmeb-377	112	11	the	the	DET
ajbmeb-377	112	12	following	follow	VERB
ajbmeb-377	112	13	must	must	AUX
ajbmeb-377	112	14	be	be	AUX
ajbmeb-377	112	15	achieved	achieve	VERB
ajbmeb-377	112	16	:	:	PUNCT
ajbmeb-377	112	17	1	1	X
ajbmeb-377	112	18	.	.	X
ajbmeb-377	112	19	quality	quality	NOUN
ajbmeb-377	112	20	of	of	ADP
ajbmeb-377	112	21	the	the	DET
ajbmeb-377	112	22	report	report	NOUN
ajbmeb-377	112	23	's	's	PART
ajbmeb-377	112	24	drafting	drafting	NOUN
ajbmeb-377	112	25	:	:	PUNCT
ajbmeb-377	112	26	the	the	DET
ajbmeb-377	112	27	data	datum	NOUN
ajbmeb-377	112	28	included	include	VERB
ajbmeb-377	112	29	in	in	ADP
ajbmeb-377	112	30	the	the	DET
ajbmeb-377	112	31	report	report	NOUN
ajbmeb-377	112	32	are	be	AUX
ajbmeb-377	112	33	well	well	ADV
ajbmeb-377	112	34	described	describe	VERB
ajbmeb-377	112	35	so	so	SCONJ
ajbmeb-377	112	36	that	that	SCONJ
ajbmeb-377	112	37	the	the	DET
ajbmeb-377	112	38	data	datum	NOUN
ajbmeb-377	112	39	are	be	AUX
ajbmeb-377	112	40	clear	clear	ADJ
ajbmeb-377	112	41	,	,	PUNCT
ajbmeb-377	112	42	understandable	understandable	ADJ
ajbmeb-377	112	43	,	,	PUNCT
ajbmeb-377	112	44	and	and	CCONJ
ajbmeb-377	112	45	accurately	accurately	ADV
ajbmeb-377	112	46	expressed	express	VERB
ajbmeb-377	112	47	,	,	PUNCT
ajbmeb-377	112	48	requiring	require	VERB
ajbmeb-377	112	49	clarity	clarity	NOUN
ajbmeb-377	112	50	.	.	PUNCT
ajbmeb-377	113	1	american	american	PROPN
ajbmeb-377	113	2	journal	journal	PROPN
ajbmeb-377	113	3	of	of	ADP
ajbmeb-377	113	4	business	business	NOUN
ajbmeb-377	113	5	management	management	NOUN
ajbmeb-377	113	6	,	,	PUNCT
ajbmeb-377	113	7	economics	economic	NOUN
ajbmeb-377	113	8	and	and	CCONJ
ajbmeb-377	113	9	banking	banking	NOUN
ajbmeb-377	113	10	volume	volume	NOUN
ajbmeb-377	113	11	8	8	NUM
ajbmeb-377	113	12	,	,	PUNCT
ajbmeb-377	113	13	jan	jan	PROPN
ajbmeb-377	113	14	.	.	PROPN
ajbmeb-377	113	15	,	,	PUNCT
ajbmeb-377	113	16	2023	2023	NUM
ajbmeb-377	113	17	p	p	NOUN
ajbmeb-377	113	18	a	a	DET
ajbmeb-377	113	19	g	g	NOUN
ajbmeb-377	113	20	e	e	NOUN
ajbmeb-377	113	21	|	|	ADV
ajbmeb-377	113	22	109	109	NUM
ajbmeb-377	113	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	113	24	2	2	NUM
ajbmeb-377	113	25	.	.	PUNCT
ajbmeb-377	114	1	the	the	DET
ajbmeb-377	114	2	quality	quality	NOUN
ajbmeb-377	114	3	of	of	ADP
ajbmeb-377	114	4	the	the	DET
ajbmeb-377	114	5	report	report	NOUN
ajbmeb-377	114	6	's	's	PART
ajbmeb-377	114	7	content	content	NOUN
ajbmeb-377	114	8	:	:	PUNCT
ajbmeb-377	114	9	is	be	AUX
ajbmeb-377	114	10	the	the	DET
ajbmeb-377	114	11	accuracy	accuracy	NOUN
ajbmeb-377	114	12	of	of	ADP
ajbmeb-377	114	13	the	the	DET
ajbmeb-377	114	14	correct	correct	ADJ
ajbmeb-377	114	15	data	datum	NOUN
ajbmeb-377	114	16	and	and	CCONJ
ajbmeb-377	114	17	values	value	NOUN
ajbmeb-377	114	18	and	and	CCONJ
ajbmeb-377	114	19	is	be	AUX
ajbmeb-377	114	20	free	free	ADJ
ajbmeb-377	114	21	of	of	ADP
ajbmeb-377	114	22	material	material	ADJ
ajbmeb-377	114	23	errors	error	NOUN
ajbmeb-377	114	24	and	and	CCONJ
ajbmeb-377	114	25	requires	require	VERB
ajbmeb-377	114	26	the	the	DET
ajbmeb-377	114	27	availability	availability	NOUN
ajbmeb-377	114	28	of	of	ADP
ajbmeb-377	114	29	characteristics	characteristic	NOUN
ajbmeb-377	114	30	(	(	PUNCT
ajbmeb-377	114	31	accuracy	accuracy	NOUN
ajbmeb-377	114	32	,	,	PUNCT
ajbmeb-377	114	33	completeness	completeness	NOUN
ajbmeb-377	114	34	,	,	PUNCT
ajbmeb-377	114	35	comprehensiveness	comprehensiveness	NOUN
ajbmeb-377	114	36	)	)	PUNCT
ajbmeb-377	114	37	.	.	PUNCT
ajbmeb-377	115	1	3	3	X
ajbmeb-377	115	2	.	.	X
ajbmeb-377	115	3	quality	quality	NOUN
ajbmeb-377	115	4	of	of	ADP
ajbmeb-377	115	5	report	report	NOUN
ajbmeb-377	115	6	presentation	presentation	NOUN
ajbmeb-377	115	7	:	:	PUNCT
ajbmeb-377	115	8	it	it	PRON
ajbmeb-377	115	9	is	be	AUX
ajbmeb-377	115	10	to	to	PART
ajbmeb-377	115	11	obtain	obtain	VERB
ajbmeb-377	115	12	reports	report	NOUN
ajbmeb-377	115	13	at	at	ADP
ajbmeb-377	115	14	the	the	DET
ajbmeb-377	115	15	appropriate	appropriate	ADJ
ajbmeb-377	115	16	times	time	NOUN
ajbmeb-377	115	17	or	or	CCONJ
ajbmeb-377	115	18	to	to	PART
ajbmeb-377	115	19	present	present	VERB
ajbmeb-377	115	20	the	the	DET
ajbmeb-377	115	21	information	information	NOUN
ajbmeb-377	115	22	contained	contain	VERB
ajbmeb-377	115	23	in	in	ADP
ajbmeb-377	115	24	the	the	DET
ajbmeb-377	115	25	report	report	NOUN
ajbmeb-377	115	26	in	in	ADP
ajbmeb-377	115	27	a	a	DET
ajbmeb-377	115	28	consistent	consistent	ADJ
ajbmeb-377	115	29	and	and	CCONJ
ajbmeb-377	115	30	homogenous	homogenous	ADJ
ajbmeb-377	115	31	manner	manner	NOUN
ajbmeb-377	115	32	so	so	SCONJ
ajbmeb-377	115	33	that	that	SCONJ
ajbmeb-377	115	34	it	it	PRON
ajbmeb-377	115	35	does	do	AUX
ajbmeb-377	115	36	not	not	PART
ajbmeb-377	115	37	need	need	VERB
ajbmeb-377	115	38	further	further	ADJ
ajbmeb-377	115	39	explanation	explanation	NOUN
ajbmeb-377	115	40	and	and	CCONJ
ajbmeb-377	115	41	clarification	clarification	NOUN
ajbmeb-377	115	42	when	when	SCONJ
ajbmeb-377	115	43	used	use	VERB
ajbmeb-377	115	44	and	and	CCONJ
ajbmeb-377	115	45	here	here	ADV
ajbmeb-377	115	46	requires	require	VERB
ajbmeb-377	115	47	the	the	DET
ajbmeb-377	115	48	availability	availability	NOUN
ajbmeb-377	115	49	of	of	ADP
ajbmeb-377	115	50	characteristics	characteristic	NOUN
ajbmeb-377	115	51	(	(	PUNCT
ajbmeb-377	115	52	consistency	consistency	NOUN
ajbmeb-377	115	53	,	,	PUNCT
ajbmeb-377	115	54	consistency	consistency	NOUN
ajbmeb-377	115	55	,	,	PUNCT
ajbmeb-377	115	56	impartiality	impartiality	NOUN
ajbmeb-377	115	57	,	,	PUNCT
ajbmeb-377	115	58	timeliness	timeliness	NOUN
ajbmeb-377	115	59	,	,	PUNCT
ajbmeb-377	115	60	transparency	transparency	NOUN
ajbmeb-377	115	61	)	)	PUNCT
ajbmeb-377	115	62	.	.	PUNCT
ajbmeb-377	116	1	(	(	PUNCT
ajbmeb-377	116	2	hassan	hassan	ADJ
ajbmeb-377	116	3	,	,	PUNCT
ajbmeb-377	116	4	2017:16	2017:16	NUM
ajbmeb-377	116	5	)	)	PUNCT
ajbmeb-377	116	6	.	.	PUNCT
ajbmeb-377	117	1	financial	financial	ADJ
ajbmeb-377	117	2	reporting	report	VERB
ajbmeb-377	117	3	quality	quality	NOUN
ajbmeb-377	117	4	indicators	indicator	NOUN
ajbmeb-377	117	5	there	there	PRON
ajbmeb-377	117	6	are	be	VERB
ajbmeb-377	117	7	several	several	ADJ
ajbmeb-377	117	8	indicators	indicator	NOUN
ajbmeb-377	117	9	to	to	PART
ajbmeb-377	117	10	measure	measure	VERB
ajbmeb-377	117	11	the	the	DET
ajbmeb-377	117	12	quality	quality	NOUN
ajbmeb-377	117	13	of	of	ADP
ajbmeb-377	117	14	financial	financial	ADJ
ajbmeb-377	117	15	reports	report	NOUN
ajbmeb-377	117	16	,	,	PUNCT
ajbmeb-377	117	17	including	include	VERB
ajbmeb-377	117	18	(	(	PUNCT
ajbmeb-377	117	19	utility	utility	NOUN
ajbmeb-377	117	20	of	of	ADP
ajbmeb-377	117	21	accounting	accounting	NOUN
ajbmeb-377	117	22	information	information	NOUN
ajbmeb-377	117	23	,	,	PUNCT
ajbmeb-377	117	24	quality	quality	NOUN
ajbmeb-377	117	25	of	of	ADP
ajbmeb-377	117	26	accounting	accounting	NOUN
ajbmeb-377	117	27	profits	profit	NOUN
ajbmeb-377	117	28	,	,	PUNCT
ajbmeb-377	117	29	accounting	accounting	NOUN
ajbmeb-377	117	30	disclosure	disclosure	NOUN
ajbmeb-377	117	31	,	,	PUNCT
ajbmeb-377	117	32	accounting	accounting	NOUN
ajbmeb-377	117	33	qualification	qualification	NOUN
ajbmeb-377	117	34	,	,	PUNCT
ajbmeb-377	117	35	financial	financial	ADJ
ajbmeb-377	117	36	analysts	analyst	NOUN
ajbmeb-377	117	37	'	'	PART
ajbmeb-377	117	38	forecasts	forecast	NOUN
ajbmeb-377	117	39	)	)	PUNCT
ajbmeb-377	117	40	.	.	PUNCT
ajbmeb-377	118	1	the	the	DET
ajbmeb-377	118	2	indicator	indicator	NOUN
ajbmeb-377	118	3	for	for	ADP
ajbmeb-377	118	4	the	the	DET
ajbmeb-377	118	5	utility	utility	NOUN
ajbmeb-377	118	6	of	of	ADP
ajbmeb-377	118	7	accounting	accounting	NOUN
ajbmeb-377	118	8	information	information	NOUN
ajbmeb-377	118	9	will	will	AUX
ajbmeb-377	118	10	be	be	AUX
ajbmeb-377	118	11	focused	focus	VERB
ajbmeb-377	118	12	on	on	ADP
ajbmeb-377	118	13	being	be	AUX
ajbmeb-377	118	14	the	the	DET
ajbmeb-377	118	15	indicator	indicator	NOUN
ajbmeb-377	118	16	used	use	VERB
ajbmeb-377	118	17	to	to	PART
ajbmeb-377	118	18	measure	measure	VERB
ajbmeb-377	118	19	the	the	DET
ajbmeb-377	118	20	variable	variable	NOUN
ajbmeb-377	118	21	of	of	ADP
ajbmeb-377	118	22	the	the	DET
ajbmeb-377	118	23	quality	quality	NOUN
ajbmeb-377	118	24	of	of	ADP
ajbmeb-377	118	25	financial	financial	ADJ
ajbmeb-377	118	26	reports	report	NOUN
ajbmeb-377	118	27	.	.	PUNCT
ajbmeb-377	119	1	utility	utility	NOUN
ajbmeb-377	119	2	of	of	ADP
ajbmeb-377	119	3	accounting	accounting	NOUN
ajbmeb-377	119	4	information	information	NOUN
ajbmeb-377	119	5	accounting	accounting	NOUN
ajbmeb-377	119	6	information	information	NOUN
ajbmeb-377	119	7	is	be	AUX
ajbmeb-377	119	8	the	the	DET
ajbmeb-377	119	9	output	output	NOUN
ajbmeb-377	119	10	of	of	ADP
ajbmeb-377	119	11	the	the	DET
ajbmeb-377	119	12	accounting	accounting	NOUN
ajbmeb-377	119	13	system	system	NOUN
ajbmeb-377	119	14	in	in	ADP
ajbmeb-377	119	15	economic	economic	ADJ
ajbmeb-377	119	16	units	unit	NOUN
ajbmeb-377	119	17	and	and	CCONJ
ajbmeb-377	119	18	is	be	AUX
ajbmeb-377	119	19	of	of	ADP
ajbmeb-377	119	20	great	great	ADJ
ajbmeb-377	119	21	importance	importance	NOUN
ajbmeb-377	119	22	to	to	ADP
ajbmeb-377	119	23	economic	economic	ADJ
ajbmeb-377	119	24	decision	decision	NOUN
ajbmeb-377	119	25	-	-	PUNCT
ajbmeb-377	119	26	making	making	NOUN
ajbmeb-377	119	27	and	and	CCONJ
ajbmeb-377	119	28	must	must	AUX
ajbmeb-377	119	29	therefore	therefore	ADV
ajbmeb-377	119	30	have	have	VERB
ajbmeb-377	119	31	several	several	ADJ
ajbmeb-377	119	32	characteristics	characteristic	NOUN
ajbmeb-377	119	33	to	to	PART
ajbmeb-377	119	34	be	be	AUX
ajbmeb-377	119	35	relevant	relevant	ADJ
ajbmeb-377	119	36	to	to	ADP
ajbmeb-377	119	37	decision	decision	NOUN
ajbmeb-377	119	38	-	-	PUNCT
ajbmeb-377	119	39	making	making	NOUN
ajbmeb-377	119	40	.	.	PUNCT
ajbmeb-377	120	1	many	many	ADJ
ajbmeb-377	120	2	international	international	ADJ
ajbmeb-377	120	3	,	,	PUNCT
ajbmeb-377	120	4	professional	professional	ADJ
ajbmeb-377	120	5	and	and	CCONJ
ajbmeb-377	120	6	local	local	ADJ
ajbmeb-377	120	7	bodies	body	NOUN
ajbmeb-377	120	8	and	and	CCONJ
ajbmeb-377	120	9	organizations	organization	NOUN
ajbmeb-377	120	10	have	have	AUX
ajbmeb-377	120	11	been	be	AUX
ajbmeb-377	120	12	interested	interested	ADJ
ajbmeb-377	120	13	in	in	ADP
ajbmeb-377	120	14	developing	develop	VERB
ajbmeb-377	120	15	entry	entry	NOUN
ajbmeb-377	120	16	points	point	NOUN
ajbmeb-377	120	17	and	and	CCONJ
ajbmeb-377	120	18	benchmarks	benchmark	NOUN
ajbmeb-377	120	19	that	that	PRON
ajbmeb-377	120	20	can	can	AUX
ajbmeb-377	120	21	inform	inform	VERB
ajbmeb-377	120	22	the	the	DET
ajbmeb-377	120	23	quality	quality	NOUN
ajbmeb-377	120	24	of	of	ADP
ajbmeb-377	120	25	accounting	accounting	NOUN
ajbmeb-377	120	26	information	information	NOUN
ajbmeb-377	120	27	,	,	PUNCT
ajbmeb-377	120	28	and	and	CCONJ
ajbmeb-377	120	29	can	can	AUX
ajbmeb-377	120	30	be	be	AUX
ajbmeb-377	120	31	explained	explain	VERB
ajbmeb-377	120	32	in	in	ADP
ajbmeb-377	120	33	the	the	DET
ajbmeb-377	120	34	table	table	NOUN
ajbmeb-377	120	35	below	below	ADV
ajbmeb-377	120	36	.	.	PUNCT
ajbmeb-377	121	1	table	table	NOUN
ajbmeb-377	121	2	1	1	NUM
ajbmeb-377	121	3	.	.	PUNCT
ajbmeb-377	122	1	role	role	NOUN
ajbmeb-377	122	2	of	of	ADP
ajbmeb-377	122	3	professional	professional	ADJ
ajbmeb-377	122	4	organizations	organization	NOUN
ajbmeb-377	122	5	and	and	CCONJ
ajbmeb-377	122	6	institutions	institution	NOUN
ajbmeb-377	122	7	in	in	ADP
ajbmeb-377	122	8	determining	determine	VERB
ajbmeb-377	122	9	quality	quality	NOUN
ajbmeb-377	122	10	characteristics	characteristic	NOUN
ajbmeb-377	122	11	of	of	ADP
ajbmeb-377	122	12	accounting	accounting	NOUN
ajbmeb-377	122	13	information	information	NOUN
ajbmeb-377	122	14	organization	organization	NOUN
ajbmeb-377	122	15	name	name	NOUN
ajbmeb-377	122	16	characteristics	characteristic	NOUN
ajbmeb-377	122	17	of	of	ADP
ajbmeb-377	122	18	information	information	NOUN
ajbmeb-377	122	19	quality	quality	NOUN
ajbmeb-377	122	20	for	for	ADP
ajbmeb-377	122	21	accounting	account	VERB
ajbmeb-377	122	22	american	american	PROPN
ajbmeb-377	122	23	accounting	accounting	PROPN
ajbmeb-377	122	24	association	association	PROPN
ajbmeb-377	122	25	this	this	DET
ajbmeb-377	122	26	association	association	NOUN
ajbmeb-377	122	27	emphasized	emphasize	VERB
ajbmeb-377	122	28	the	the	DET
ajbmeb-377	122	29	usefulness	usefulness	NOUN
ajbmeb-377	122	30	of	of	ADP
ajbmeb-377	122	31	accounting	accounting	NOUN
ajbmeb-377	122	32	information	information	NOUN
ajbmeb-377	122	33	,	,	PUNCT
ajbmeb-377	122	34	on	on	ADP
ajbmeb-377	122	35	the	the	DET
ajbmeb-377	122	36	basis	basis	NOUN
ajbmeb-377	122	37	of	of	ADP
ajbmeb-377	122	38	which	which	DET
ajbmeb-377	122	39	standards	standard	NOUN
ajbmeb-377	122	40	are	be	AUX
ajbmeb-377	122	41	built	build	VERB
ajbmeb-377	122	42	to	to	PART
ajbmeb-377	122	43	assess	assess	VERB
ajbmeb-377	122	44	the	the	DET
ajbmeb-377	122	45	quality	quality	NOUN
ajbmeb-377	122	46	of	of	ADP
ajbmeb-377	122	47	accounting	accounting	NOUN
ajbmeb-377	122	48	information	information	NOUN
ajbmeb-377	122	49	(	(	PUNCT
ajbmeb-377	122	50	appropriate	appropriate	ADJ
ajbmeb-377	122	51	,	,	PUNCT
ajbmeb-377	122	52	impartial	impartial	ADJ
ajbmeb-377	122	53	,	,	PUNCT
ajbmeb-377	122	54	reliable	reliable	ADJ
ajbmeb-377	122	55	,	,	PUNCT
ajbmeb-377	122	56	comparable	comparable	ADJ
ajbmeb-377	122	57	,	,	PUNCT
ajbmeb-377	122	58	understandable	understandable	ADJ
ajbmeb-377	122	59	)	)	PUNCT
ajbmeb-377	122	60	.	.	PUNCT
ajbmeb-377	123	1	american	american	PROPN
ajbmeb-377	123	2	institute	institute	PROPN
ajbmeb-377	123	3	of	of	ADP
ajbmeb-377	123	4	certified	certify	VERB
ajbmeb-377	123	5	public	public	ADJ
ajbmeb-377	123	6	accountants	accountant	NOUN
ajbmeb-377	123	7	the	the	DET
ajbmeb-377	123	8	institute	institute	NOUN
ajbmeb-377	123	9	has	have	AUX
ajbmeb-377	123	10	identified	identify	VERB
ajbmeb-377	123	11	a	a	DET
ajbmeb-377	123	12	set	set	NOUN
ajbmeb-377	123	13	of	of	ADP
ajbmeb-377	123	14	characteristics	characteristic	NOUN
ajbmeb-377	123	15	that	that	PRON
ajbmeb-377	123	16	must	must	AUX
ajbmeb-377	123	17	be	be	AUX
ajbmeb-377	123	18	available	available	ADJ
ajbmeb-377	123	19	in	in	ADP
ajbmeb-377	123	20	accounting	accounting	NOUN
ajbmeb-377	123	21	information	information	NOUN
ajbmeb-377	123	22	,	,	PUNCT
ajbmeb-377	123	23	through	through	ADP
ajbmeb-377	123	24	which	which	PRON
ajbmeb-377	123	25	its	its	PRON
ajbmeb-377	123	26	quality	quality	NOUN
ajbmeb-377	123	27	can	can	AUX
ajbmeb-377	123	28	be	be	AUX
ajbmeb-377	123	29	inferred	infer	VERB
ajbmeb-377	123	30	(	(	PUNCT
ajbmeb-377	123	31	consistency	consistency	NOUN
ajbmeb-377	123	32	,	,	PUNCT
ajbmeb-377	123	33	appropriateness	appropriateness	NOUN
ajbmeb-377	123	34	,	,	PUNCT
ajbmeb-377	123	35	objectivity	objectivity	NOUN
ajbmeb-377	123	36	,	,	PUNCT
ajbmeb-377	123	37	reliability	reliability	NOUN
ajbmeb-377	123	38	,	,	PUNCT
ajbmeb-377	123	39	comparability	comparability	NOUN
ajbmeb-377	123	40	,	,	PUNCT
ajbmeb-377	123	41	understandability	understandability	NOUN
ajbmeb-377	123	42	)	)	PUNCT
ajbmeb-377	123	43	.	.	PUNCT
ajbmeb-377	124	1	american	american	ADJ
ajbmeb-377	124	2	accounting	accounting	PROPN
ajbmeb-377	124	3	standards	standard	NOUN
ajbmeb-377	124	4	board	board	VERB
ajbmeb-377	124	5	the	the	DET
ajbmeb-377	124	6	board	board	NOUN
ajbmeb-377	124	7	identified	identify	VERB
ajbmeb-377	124	8	fifteen	fifteen	NUM
ajbmeb-377	124	9	elements	element	NOUN
ajbmeb-377	124	10	to	to	PART
ajbmeb-377	124	11	infer	infer	VERB
ajbmeb-377	124	12	the	the	DET
ajbmeb-377	124	13	quality	quality	NOUN
ajbmeb-377	124	14	of	of	ADP
ajbmeb-377	124	15	accounting	accounting	NOUN
ajbmeb-377	124	16	information	information	NOUN
ajbmeb-377	124	17	(	(	PUNCT
ajbmeb-377	124	18	reliability	reliability	NOUN
ajbmeb-377	124	19	,	,	PUNCT
ajbmeb-377	124	20	understandability	understandability	NOUN
ajbmeb-377	124	21	,	,	PUNCT
ajbmeb-377	124	22	accuracy	accuracy	NOUN
ajbmeb-377	124	23	,	,	PUNCT
ajbmeb-377	124	24	honesty	honesty	NOUN
ajbmeb-377	124	25	,	,	PUNCT
ajbmeb-377	124	26	integration	integration	NOUN
ajbmeb-377	124	27	,	,	PUNCT
ajbmeb-377	124	28	predictive	predictive	ADJ
ajbmeb-377	124	29	value	value	NOUN
ajbmeb-377	124	30	,	,	PUNCT
ajbmeb-377	124	31	timeliness	timeliness	NOUN
ajbmeb-377	124	32	,	,	PUNCT
ajbmeb-377	124	33	comparability	comparability	NOUN
ajbmeb-377	124	34	,	,	PUNCT
ajbmeb-377	124	35	relative	relative	ADJ
ajbmeb-377	124	36	significance	significance	NOUN
ajbmeb-377	124	37	,	,	PUNCT
ajbmeb-377	124	38	neutrality	neutrality	NOUN
ajbmeb-377	124	39	,	,	PUNCT
ajbmeb-377	124	40	verifiability	verifiability	NOUN
ajbmeb-377	124	41	)	)	PUNCT
ajbmeb-377	124	42	international	international	ADJ
ajbmeb-377	124	43	accounting	accounting	NOUN
ajbmeb-377	124	44	standards	standard	NOUN
ajbmeb-377	124	45	committee	committee	NOUN
ajbmeb-377	124	46	this	this	DET
ajbmeb-377	124	47	committee	committee	NOUN
ajbmeb-377	124	48	has	have	AUX
ajbmeb-377	124	49	identified	identify	VERB
ajbmeb-377	124	50	characteristics	characteristic	NOUN
ajbmeb-377	124	51	through	through	ADP
ajbmeb-377	124	52	which	which	PRON
ajbmeb-377	124	53	accounting	accounting	NOUN
ajbmeb-377	124	54	information	information	NOUN
ajbmeb-377	124	55	can	can	AUX
ajbmeb-377	124	56	be	be	AUX
ajbmeb-377	124	57	quality	quality	NOUN
ajbmeb-377	124	58	(	(	PUNCT
ajbmeb-377	124	59	appropriate	appropriate	ADJ
ajbmeb-377	124	60	,	,	PUNCT
ajbmeb-377	124	61	confidence	confidence	NOUN
ajbmeb-377	124	62	,	,	PUNCT
ajbmeb-377	124	63	comparability	comparability	NOUN
ajbmeb-377	124	64	,	,	PUNCT
ajbmeb-377	124	65	relative	relative	ADJ
ajbmeb-377	124	66	relevance	relevance	NOUN
ajbmeb-377	124	67	)	)	PUNCT
ajbmeb-377	124	68	english	english	PROPN
ajbmeb-377	124	69	accounting	accounting	NOUN
ajbmeb-377	124	70	standards	standards	PROPN
ajbmeb-377	124	71	committee	committee	NOUN
ajbmeb-377	124	72	this	this	DET
ajbmeb-377	124	73	committee	committee	NOUN
ajbmeb-377	124	74	has	have	AUX
ajbmeb-377	124	75	identified	identify	VERB
ajbmeb-377	124	76	several	several	ADJ
ajbmeb-377	124	77	characteristics	characteristic	NOUN
ajbmeb-377	124	78	that	that	PRON
ajbmeb-377	124	79	can	can	AUX
ajbmeb-377	124	80	indicate	indicate	VERB
ajbmeb-377	124	81	the	the	DET
ajbmeb-377	124	82	quality	quality	NOUN
ajbmeb-377	124	83	of	of	ADP
ajbmeb-377	124	84	accounting	accounting	NOUN
ajbmeb-377	124	85	information	information	NOUN
ajbmeb-377	124	86	(	(	PUNCT
ajbmeb-377	124	87	appropriate	appropriate	ADJ
ajbmeb-377	124	88	,	,	PUNCT
ajbmeb-377	124	89	understandable	understandable	ADJ
ajbmeb-377	124	90	,	,	PUNCT
ajbmeb-377	124	91	reliable	reliable	ADJ
ajbmeb-377	124	92	,	,	PUNCT
ajbmeb-377	124	93	comparable	comparable	ADJ
ajbmeb-377	124	94	,	,	PUNCT
ajbmeb-377	124	95	and	and	CCONJ
ajbmeb-377	124	96	complete	complete	ADJ
ajbmeb-377	124	97	)	)	PUNCT
ajbmeb-377	124	98	american	american	ADJ
ajbmeb-377	124	99	journal	journal	PROPN
ajbmeb-377	124	100	of	of	ADP
ajbmeb-377	124	101	business	business	NOUN
ajbmeb-377	124	102	management	management	NOUN
ajbmeb-377	124	103	,	,	PUNCT
ajbmeb-377	124	104	economics	economic	NOUN
ajbmeb-377	124	105	and	and	CCONJ
ajbmeb-377	124	106	banking	banking	NOUN
ajbmeb-377	124	107	volume	volume	NOUN
ajbmeb-377	124	108	8	8	NUM
ajbmeb-377	124	109	,	,	PUNCT
ajbmeb-377	124	110	jan	jan	PROPN
ajbmeb-377	124	111	.	.	PROPN
ajbmeb-377	124	112	,	,	PUNCT
ajbmeb-377	124	113	2023	2023	NUM
ajbmeb-377	124	114	p	p	NOUN
ajbmeb-377	124	115	a	a	DET
ajbmeb-377	124	116	g	g	NOUN
ajbmeb-377	124	117	e	e	NOUN
ajbmeb-377	124	118	|	|	ADV
ajbmeb-377	124	119	110	110	NUM
ajbmeb-377	124	120	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	124	121	qualitative	qualitative	ADJ
ajbmeb-377	124	122	characteristics	characteristic	NOUN
ajbmeb-377	124	123	of	of	ADP
ajbmeb-377	124	124	accounting	accounting	NOUN
ajbmeb-377	124	125	information	information	NOUN
ajbmeb-377	124	126	the	the	DET
ajbmeb-377	124	127	qualitative	qualitative	ADJ
ajbmeb-377	124	128	characteristics	characteristic	NOUN
ajbmeb-377	124	129	of	of	ADP
ajbmeb-377	124	130	accounting	accounting	NOUN
ajbmeb-377	124	131	information	information	NOUN
ajbmeb-377	124	132	are	be	AUX
ajbmeb-377	124	133	a	a	DET
ajbmeb-377	124	134	component	component	NOUN
ajbmeb-377	124	135	of	of	ADP
ajbmeb-377	124	136	the	the	DET
ajbmeb-377	124	137	financial	financial	ADJ
ajbmeb-377	124	138	accounting	accounting	NOUN
ajbmeb-377	124	139	intellectual	intellectual	ADJ
ajbmeb-377	124	140	framework	framework	NOUN
ajbmeb-377	124	141	and	and	CCONJ
ajbmeb-377	124	142	serve	serve	VERB
ajbmeb-377	124	143	as	as	ADP
ajbmeb-377	124	144	a	a	DET
ajbmeb-377	124	145	link	link	NOUN
ajbmeb-377	124	146	between	between	ADP
ajbmeb-377	124	147	the	the	DET
ajbmeb-377	124	148	objectives	objective	NOUN
ajbmeb-377	124	149	of	of	ADP
ajbmeb-377	124	150	financial	financial	ADJ
ajbmeb-377	124	151	reporting	reporting	NOUN
ajbmeb-377	124	152	,	,	PUNCT
ajbmeb-377	124	153	recognition	recognition	NOUN
ajbmeb-377	124	154	,	,	PUNCT
ajbmeb-377	124	155	and	and	CCONJ
ajbmeb-377	124	156	measurement	measurement	NOUN
ajbmeb-377	124	157	.	.	PUNCT
ajbmeb-377	125	1	these	these	DET
ajbmeb-377	125	2	characteristics	characteristic	NOUN
ajbmeb-377	125	3	also	also	ADV
ajbmeb-377	125	4	make	make	VERB
ajbmeb-377	125	5	accounting	accounting	NOUN
ajbmeb-377	125	6	information	information	NOUN
ajbmeb-377	125	7	of	of	ADP
ajbmeb-377	125	8	great	great	ADJ
ajbmeb-377	125	9	benefit	benefit	NOUN
ajbmeb-377	125	10	to	to	ADP
ajbmeb-377	125	11	its	its	PRON
ajbmeb-377	125	12	users	user	NOUN
ajbmeb-377	125	13	:	:	PUNCT
ajbmeb-377	125	14	first	first	ADV
ajbmeb-377	125	15	:	:	PUNCT
ajbmeb-377	125	16	basic	basic	ADJ
ajbmeb-377	125	17	characteristics	characteristic	NOUN
ajbmeb-377	125	18	1	1	NUM
ajbmeb-377	125	19	.	.	PUNCT
ajbmeb-377	126	1	convenience	convenience	NOUN
ajbmeb-377	126	2	:	:	PUNCT
ajbmeb-377	126	3	it	it	PRON
ajbmeb-377	126	4	is	be	AUX
ajbmeb-377	126	5	the	the	DET
ajbmeb-377	126	6	first	first	ADJ
ajbmeb-377	126	7	feature	feature	NOUN
ajbmeb-377	126	8	of	of	ADP
ajbmeb-377	126	9	accounting	accounting	NOUN
ajbmeb-377	126	10	information	information	NOUN
ajbmeb-377	126	11	where	where	SCONJ
ajbmeb-377	126	12	accounting	accounting	NOUN
ajbmeb-377	126	13	information	information	NOUN
ajbmeb-377	126	14	is	be	AUX
ajbmeb-377	126	15	appropriate	appropriate	ADJ
ajbmeb-377	126	16	when	when	SCONJ
ajbmeb-377	126	17	it	it	PRON
ajbmeb-377	126	18	has	have	VERB
ajbmeb-377	126	19	the	the	DET
ajbmeb-377	126	20	ability	ability	NOUN
ajbmeb-377	126	21	to	to	PART
ajbmeb-377	126	22	influence	influence	VERB
ajbmeb-377	126	23	the	the	DET
ajbmeb-377	126	24	economic	economic	ADJ
ajbmeb-377	126	25	decisions	decision	NOUN
ajbmeb-377	126	26	of	of	ADP
ajbmeb-377	126	27	its	its	PRON
ajbmeb-377	126	28	users	user	NOUN
ajbmeb-377	126	29	or	or	CCONJ
ajbmeb-377	126	30	has	have	VERB
ajbmeb-377	126	31	the	the	DET
ajbmeb-377	126	32	ability	ability	NOUN
ajbmeb-377	126	33	to	to	PART
ajbmeb-377	126	34	make	make	VERB
ajbmeb-377	126	35	a	a	DET
ajbmeb-377	126	36	difference	difference	NOUN
ajbmeb-377	126	37	in	in	ADP
ajbmeb-377	126	38	the	the	DET
ajbmeb-377	126	39	decisions	decision	NOUN
ajbmeb-377	126	40	made	make	VERB
ajbmeb-377	126	41	by	by	ADP
ajbmeb-377	126	42	the	the	DET
ajbmeb-377	126	43	users	user	NOUN
ajbmeb-377	126	44	of	of	ADP
ajbmeb-377	126	45	financial	financial	ADJ
ajbmeb-377	126	46	reports	report	NOUN
ajbmeb-377	126	47	.	.	PUNCT
ajbmeb-377	127	1	in	in	ADP
ajbmeb-377	127	2	order	order	NOUN
ajbmeb-377	127	3	for	for	SCONJ
ajbmeb-377	127	4	accounting	account	VERB
ajbmeb-377	127	5	subtitles	subtitle	NOUN
ajbmeb-377	127	6	to	to	PART
ajbmeb-377	127	7	be	be	AUX
ajbmeb-377	127	8	appropriate	appropriate	ADJ
ajbmeb-377	127	9	,	,	PUNCT
ajbmeb-377	127	10	a	a	DET
ajbmeb-377	127	11	set	set	NOUN
ajbmeb-377	127	12	of	of	ADP
ajbmeb-377	127	13	following	follow	VERB
ajbmeb-377	127	14	sub	sub	NOUN
ajbmeb-377	127	15	-	-	NOUN
ajbmeb-377	127	16	characteristics	characteristic	NOUN
ajbmeb-377	127	17	must	must	AUX
ajbmeb-377	127	18	be	be	AUX
ajbmeb-377	127	19	available	available	ADJ
ajbmeb-377	127	20	:	:	PUNCT
ajbmeb-377	127	21	(	(	PUNCT
ajbmeb-377	127	22	amin	amin	NOUN
ajbmeb-377	127	23	and	and	CCONJ
ajbmeb-377	127	24	others	other	NOUN
ajbmeb-377	127	25	,	,	PUNCT
ajbmeb-377	127	26	2020:160	2020:160	NUM
ajbmeb-377	127	27	)	)	PUNCT
ajbmeb-377	127	28	.	.	PUNCT
ajbmeb-377	128	1	a.	a.	NOUN
ajbmeb-377	128	2	"	"	PUNCT
ajbmeb-377	128	3	predictive	predictive	ADJ
ajbmeb-377	128	4	value	value	NOUN
ajbmeb-377	128	5	:	:	PUNCT
ajbmeb-377	128	6	accounting	accounting	NOUN
ajbmeb-377	128	7	information	information	NOUN
ajbmeb-377	128	8	can	can	AUX
ajbmeb-377	128	9	have	have	VERB
ajbmeb-377	128	10	predictive	predictive	ADJ
ajbmeb-377	128	11	value	value	NOUN
ajbmeb-377	128	12	if	if	SCONJ
ajbmeb-377	128	13	used	use	VERB
ajbmeb-377	128	14	as	as	ADP
ajbmeb-377	128	15	input	input	NOUN
ajbmeb-377	128	16	by	by	ADP
ajbmeb-377	128	17	users	user	NOUN
ajbmeb-377	128	18	through	through	ADP
ajbmeb-377	128	19	procedures	procedure	NOUN
ajbmeb-377	128	20	used	use	VERB
ajbmeb-377	128	21	to	to	PART
ajbmeb-377	128	22	predict	predict	VERB
ajbmeb-377	128	23	future	future	ADJ
ajbmeb-377	128	24	results	result	NOUN
ajbmeb-377	128	25	.	.	PUNCT
ajbmeb-377	129	1	b.	b.	PROPN
ajbmeb-377	129	2	confirmation	confirmation	NOUN
ajbmeb-377	129	3	value	value	NOUN
ajbmeb-377	129	4	:	:	PUNCT
ajbmeb-377	129	5	the	the	DET
ajbmeb-377	129	6	accounting	accounting	NOUN
ajbmeb-377	129	7	information	information	NOUN
ajbmeb-377	129	8	has	have	VERB
ajbmeb-377	129	9	a	a	DET
ajbmeb-377	129	10	confirmatory	confirmatory	NOUN
ajbmeb-377	129	11	value	value	NOUN
ajbmeb-377	129	12	when	when	SCONJ
ajbmeb-377	129	13	it	it	PRON
ajbmeb-377	129	14	provides	provide	VERB
ajbmeb-377	129	15	feedback	feedback	NOUN
ajbmeb-377	129	16	on	on	ADP
ajbmeb-377	129	17	a	a	DET
ajbmeb-377	129	18	change	change	NOUN
ajbmeb-377	129	19	in	in	ADP
ajbmeb-377	129	20	previous	previous	ADJ
ajbmeb-377	129	21	calendars	calendar	NOUN
ajbmeb-377	129	22	or	or	CCONJ
ajbmeb-377	129	23	confirmation	confirmation	NOUN
ajbmeb-377	129	24	.	.	PUNCT
ajbmeb-377	130	1	c.	c.	PROPN
ajbmeb-377	130	2	relative	relative	ADJ
ajbmeb-377	130	3	importance	importance	NOUN
ajbmeb-377	130	4	:	:	PUNCT
ajbmeb-377	130	5	accounting	accounting	NOUN
ajbmeb-377	130	6	information	information	NOUN
ajbmeb-377	130	7	is	be	AUX
ajbmeb-377	130	8	relative	relative	ADJ
ajbmeb-377	130	9	(	(	PUNCT
ajbmeb-377	130	10	material	material	NOUN
ajbmeb-377	130	11	)	)	PUNCT
ajbmeb-377	130	12	if	if	SCONJ
ajbmeb-377	130	13	its	its	PRON
ajbmeb-377	130	14	poor	poor	ADJ
ajbmeb-377	130	15	presentation	presentation	NOUN
ajbmeb-377	130	16	or	or	CCONJ
ajbmeb-377	130	17	deletion	deletion	NOUN
ajbmeb-377	130	18	affects	affect	VERB
ajbmeb-377	130	19	decision	decision	NOUN
ajbmeb-377	130	20	makers	maker	NOUN
ajbmeb-377	130	21	.	.	PUNCT
ajbmeb-377	131	1	2	2	X
ajbmeb-377	131	2	.	.	X
ajbmeb-377	131	3	honest	honest	ADJ
ajbmeb-377	131	4	representation	representation	NOUN
ajbmeb-377	131	5	:	:	PUNCT
ajbmeb-377	131	6	the	the	DET
ajbmeb-377	131	7	second	second	ADJ
ajbmeb-377	131	8	essential	essential	ADJ
ajbmeb-377	131	9	characteristic	characteristic	NOUN
ajbmeb-377	131	10	of	of	ADP
ajbmeb-377	131	11	accounting	accounting	NOUN
ajbmeb-377	131	12	information	information	NOUN
ajbmeb-377	131	13	that	that	PRON
ajbmeb-377	131	14	makes	make	VERB
ajbmeb-377	131	15	such	such	ADJ
ajbmeb-377	131	16	information	information	NOUN
ajbmeb-377	131	17	useful	useful	ADJ
ajbmeb-377	131	18	in	in	ADP
ajbmeb-377	131	19	the	the	DET
ajbmeb-377	131	20	decision	decision	NOUN
ajbmeb-377	131	21	-	-	PUNCT
ajbmeb-377	131	22	making	make	VERB
ajbmeb-377	131	23	process	process	NOUN
ajbmeb-377	131	24	.	.	PUNCT
ajbmeb-377	132	1	honest	honest	ADJ
ajbmeb-377	132	2	representation	representation	NOUN
ajbmeb-377	132	3	is	be	AUX
ajbmeb-377	132	4	that	that	SCONJ
ajbmeb-377	132	5	the	the	DET
ajbmeb-377	132	6	descriptions	description	NOUN
ajbmeb-377	132	7	and	and	CCONJ
ajbmeb-377	132	8	figures	figure	NOUN
ajbmeb-377	132	9	contained	contain	VERB
ajbmeb-377	132	10	in	in	ADP
ajbmeb-377	132	11	the	the	DET
ajbmeb-377	132	12	accounting	accounting	NOUN
ajbmeb-377	132	13	report	report	NOUN
ajbmeb-377	132	14	correspond	correspond	VERB
ajbmeb-377	132	15	to	to	ADP
ajbmeb-377	132	16	what	what	PRON
ajbmeb-377	132	17	already	already	ADV
ajbmeb-377	132	18	exists	exist	VERB
ajbmeb-377	132	19	or	or	CCONJ
ajbmeb-377	132	20	is	be	AUX
ajbmeb-377	132	21	up	up	ADP
ajbmeb-377	132	22	to	to	ADP
ajbmeb-377	132	23	date	date	NOUN
ajbmeb-377	132	24	.	.	PUNCT
ajbmeb-377	133	1	in	in	ADP
ajbmeb-377	133	2	order	order	NOUN
ajbmeb-377	133	3	for	for	SCONJ
ajbmeb-377	133	4	accounting	account	VERB
ajbmeb-377	133	5	information	information	NOUN
ajbmeb-377	133	6	to	to	PART
ajbmeb-377	133	7	be	be	AUX
ajbmeb-377	133	8	genuinely	genuinely	ADV
ajbmeb-377	133	9	represented	represent	VERB
ajbmeb-377	133	10	,	,	PUNCT
ajbmeb-377	133	11	the	the	DET
ajbmeb-377	133	12	following	follow	VERB
ajbmeb-377	133	13	subsidiary	subsidiary	NOUN
ajbmeb-377	133	14	characteristics	characteristic	NOUN
ajbmeb-377	133	15	must	must	AUX
ajbmeb-377	133	16	be	be	AUX
ajbmeb-377	133	17	provided	provide	VERB
ajbmeb-377	133	18	:	:	PUNCT
ajbmeb-377	133	19	a.	a.	NOUN
ajbmeb-377	133	20	"	"	PUNCT
ajbmeb-377	133	21	completeness	completeness	NOUN
ajbmeb-377	133	22	:	:	PUNCT
ajbmeb-377	133	23	it	it	PRON
ajbmeb-377	133	24	is	be	AUX
ajbmeb-377	133	25	intended	intend	VERB
ajbmeb-377	133	26	to	to	PART
ajbmeb-377	133	27	provide	provide	VERB
ajbmeb-377	133	28	all	all	DET
ajbmeb-377	133	29	the	the	DET
ajbmeb-377	133	30	information	information	NOUN
ajbmeb-377	133	31	necessary	necessary	ADJ
ajbmeb-377	133	32	for	for	ADP
ajbmeb-377	133	33	honest	honest	ADJ
ajbmeb-377	133	34	representation	representation	NOUN
ajbmeb-377	133	35	,	,	PUNCT
ajbmeb-377	133	36	i.e.	i.e.	X
ajbmeb-377	133	37	not	not	PART
ajbmeb-377	133	38	to	to	PART
ajbmeb-377	133	39	lose	lose	VERB
ajbmeb-377	133	40	sight	sight	NOUN
ajbmeb-377	133	41	of	of	ADP
ajbmeb-377	133	42	some	some	DET
ajbmeb-377	133	43	information	information	NOUN
ajbmeb-377	133	44	to	to	PART
ajbmeb-377	133	45	be	be	AUX
ajbmeb-377	133	46	useful	useful	ADJ
ajbmeb-377	133	47	to	to	ADP
ajbmeb-377	133	48	its	its	PRON
ajbmeb-377	133	49	users	user	NOUN
ajbmeb-377	133	50	.	.	PUNCT
ajbmeb-377	134	1	b.	b.	PROPN
ajbmeb-377	134	2	impartiality	impartiality	NOUN
ajbmeb-377	134	3	:	:	PUNCT
ajbmeb-377	134	4	it	it	PRON
ajbmeb-377	134	5	is	be	AUX
ajbmeb-377	134	6	intended	intend	VERB
ajbmeb-377	134	7	not	not	PART
ajbmeb-377	134	8	to	to	PART
ajbmeb-377	134	9	be	be	AUX
ajbmeb-377	134	10	biased	bias	VERB
ajbmeb-377	134	11	in	in	ADP
ajbmeb-377	134	12	the	the	DET
ajbmeb-377	134	13	news	news	NOUN
ajbmeb-377	134	14	and	and	CCONJ
ajbmeb-377	134	15	presentation	presentation	NOUN
ajbmeb-377	134	16	of	of	ADP
ajbmeb-377	134	17	accounting	accounting	NOUN
ajbmeb-377	134	18	information	information	NOUN
ajbmeb-377	134	19	,	,	PUNCT
ajbmeb-377	134	20	i.e.	i.e.	X
ajbmeb-377	134	21	the	the	DET
ajbmeb-377	134	22	objective	objective	NOUN
ajbmeb-377	134	23	is	be	AUX
ajbmeb-377	134	24	neutral	neutral	ADJ
ajbmeb-377	134	25	without	without	ADP
ajbmeb-377	134	26	manipulation	manipulation	NOUN
ajbmeb-377	134	27	leading	lead	VERB
ajbmeb-377	134	28	to	to	ADP
ajbmeb-377	134	29	the	the	DET
ajbmeb-377	134	30	receipt	receipt	NOUN
ajbmeb-377	134	31	of	of	ADP
ajbmeb-377	134	32	information	information	NOUN
ajbmeb-377	134	33	desirably	desirably	ADV
ajbmeb-377	134	34	or	or	CCONJ
ajbmeb-377	134	35	undesirably	undesirably	ADV
ajbmeb-377	134	36	by	by	ADP
ajbmeb-377	134	37	users	user	NOUN
ajbmeb-377	134	38	.	.	PUNCT
ajbmeb-377	135	1	c.	c.	NOUN
ajbmeb-377	135	2	“	"	PUNCT
ajbmeb-377	135	3	fear	fear	NOUN
ajbmeb-377	135	4	of	of	ADP
ajbmeb-377	135	5	error	error	NOUN
ajbmeb-377	135	6	:	:	PUNCT
ajbmeb-377	135	7	the	the	DET
ajbmeb-377	135	8	absence	absence	NOUN
ajbmeb-377	135	9	of	of	ADP
ajbmeb-377	135	10	accounting	accounting	NOUN
ajbmeb-377	135	11	information	information	NOUN
ajbmeb-377	135	12	is	be	AUX
ajbmeb-377	135	13	intended	intend	VERB
ajbmeb-377	135	14	to	to	PART
ajbmeb-377	135	15	delete	delete	VERB
ajbmeb-377	135	16	or	or	CCONJ
ajbmeb-377	135	17	misstate	misstate	VERB
ajbmeb-377	135	18	the	the	DET
ajbmeb-377	135	19	existence	existence	NOUN
ajbmeb-377	135	20	of	of	ADP
ajbmeb-377	135	21	economic	economic	ADJ
ajbmeb-377	135	22	events	event	NOUN
ajbmeb-377	135	23	and	and	CCONJ
ajbmeb-377	135	24	the	the	DET
ajbmeb-377	135	25	absence	absence	NOUN
ajbmeb-377	135	26	of	of	ADP
ajbmeb-377	135	27	errors	error	NOUN
ajbmeb-377	135	28	in	in	ADP
ajbmeb-377	135	29	the	the	DET
ajbmeb-377	135	30	processing	processing	NOUN
ajbmeb-377	135	31	of	of	ADP
ajbmeb-377	135	32	reported	report	VERB
ajbmeb-377	135	33	accounting	accounting	NOUN
ajbmeb-377	135	34	information	information	NOUN
ajbmeb-377	135	35	.	.	PUNCT
ajbmeb-377	136	1	(	(	PUNCT
ajbmeb-377	136	2	abdulhalim	abdulhalim	NOUN
ajbmeb-377	136	3	and	and	CCONJ
ajbmeb-377	136	4	mohammed	mohammed	PROPN
ajbmeb-377	136	5	,	,	PUNCT
ajbmeb-377	136	6	2022	2022	NUM
ajbmeb-377	136	7	:	:	PUNCT
ajbmeb-377	136	8	479	479	NUM
ajbmeb-377	136	9	-	-	SYM
ajbmeb-377	136	10	480	480	NUM
ajbmeb-377	136	11	)	)	PUNCT
ajbmeb-377	136	12	.	.	PUNCT
ajbmeb-377	137	1	second	second	ADV
ajbmeb-377	137	2	:	:	PUNCT
ajbmeb-377	137	3	enhanced	enhanced	ADJ
ajbmeb-377	137	4	characteristics	characteristic	NOUN
ajbmeb-377	137	5	:	:	PUNCT
ajbmeb-377	137	6	the	the	DET
ajbmeb-377	137	7	qualitative	qualitative	ADJ
ajbmeb-377	137	8	characteristics	characteristic	NOUN
ajbmeb-377	137	9	of	of	ADP
ajbmeb-377	137	10	enhanced	enhanced	ADJ
ajbmeb-377	137	11	accounting	accounting	NOUN
ajbmeb-377	137	12	information	information	NOUN
ajbmeb-377	137	13	are	be	AUX
ajbmeb-377	137	14	as	as	SCONJ
ajbmeb-377	137	15	follows	follow	VERB
ajbmeb-377	137	16	:	:	PUNCT
ajbmeb-377	137	17	1	1	X
ajbmeb-377	137	18	.	.	X
ajbmeb-377	137	19	comparability	comparability	NOUN
ajbmeb-377	137	20	:	:	PUNCT
ajbmeb-377	137	21	the	the	DET
ajbmeb-377	137	22	comparability	comparability	NOUN
ajbmeb-377	137	23	of	of	ADP
ajbmeb-377	137	24	an	an	DET
ajbmeb-377	137	25	economic	economic	ADJ
ajbmeb-377	137	26	unit	unit	NOUN
ajbmeb-377	137	27	's	's	PART
ajbmeb-377	137	28	accounting	accounting	NOUN
ajbmeb-377	137	29	information	information	NOUN
ajbmeb-377	137	30	with	with	ADP
ajbmeb-377	137	31	other	other	ADJ
ajbmeb-377	137	32	economic	economic	ADJ
ajbmeb-377	137	33	units	unit	NOUN
ajbmeb-377	137	34	for	for	ADP
ajbmeb-377	137	35	the	the	DET
ajbmeb-377	137	36	same	same	ADJ
ajbmeb-377	137	37	period	period	NOUN
ajbmeb-377	137	38	of	of	ADP
ajbmeb-377	137	39	time	time	NOUN
ajbmeb-377	137	40	and	and	CCONJ
ajbmeb-377	137	41	quality	quality	NOUN
ajbmeb-377	137	42	of	of	ADP
ajbmeb-377	137	43	activity	activity	NOUN
ajbmeb-377	137	44	(	(	PUNCT
ajbmeb-377	137	45	i.e.	i.e.	X
ajbmeb-377	137	46	similar	similar	ADJ
ajbmeb-377	137	47	information	information	NOUN
ajbmeb-377	137	48	)	)	PUNCT
ajbmeb-377	137	49	or	or	CCONJ
ajbmeb-377	137	50	with	with	ADP
ajbmeb-377	137	51	the	the	DET
ajbmeb-377	137	52	same	same	ADJ
ajbmeb-377	137	53	economic	economic	ADJ
ajbmeb-377	137	54	unit	unit	NOUN
ajbmeb-377	137	55	by	by	ADP
ajbmeb-377	137	56	comparing	compare	VERB
ajbmeb-377	137	57	current	current	ADJ
ajbmeb-377	137	58	period	period	NOUN
ajbmeb-377	137	59	results	result	NOUN
ajbmeb-377	137	60	with	with	ADP
ajbmeb-377	137	61	prior	prior	ADJ
ajbmeb-377	137	62	periods	period	NOUN
ajbmeb-377	137	63	.	.	PUNCT
ajbmeb-377	138	1	2	2	X
ajbmeb-377	138	2	.	.	X
ajbmeb-377	138	3	verifiability	verifiability	NOUN
ajbmeb-377	138	4	:	:	PUNCT
ajbmeb-377	138	5	this	this	DET
ajbmeb-377	138	6	feature	feature	NOUN
ajbmeb-377	138	7	helps	help	VERB
ajbmeb-377	138	8	users	user	NOUN
ajbmeb-377	138	9	of	of	ADP
ajbmeb-377	138	10	accounting	account	VERB
ajbmeb-377	138	11	information	information	NOUN
ajbmeb-377	138	12	to	to	PART
ajbmeb-377	138	13	verify	verify	VERB
ajbmeb-377	138	14	that	that	SCONJ
ajbmeb-377	138	15	the	the	DET
ajbmeb-377	138	16	information	information	NOUN
ajbmeb-377	138	17	genuinely	genuinely	ADV
ajbmeb-377	138	18	reflects	reflect	VERB
ajbmeb-377	138	19	various	various	ADJ
ajbmeb-377	138	20	economic	economic	ADJ
ajbmeb-377	138	21	phenomena	phenomenon	NOUN
ajbmeb-377	138	22	,	,	PUNCT
ajbmeb-377	138	23	meaning	mean	VERB
ajbmeb-377	138	24	that	that	SCONJ
ajbmeb-377	138	25	different	different	ADJ
ajbmeb-377	138	26	accountants	accountant	NOUN
ajbmeb-377	138	27	can	can	AUX
ajbmeb-377	138	28	verify	verify	VERB
ajbmeb-377	138	29	and	and	CCONJ
ajbmeb-377	138	30	produce	produce	VERB
ajbmeb-377	138	31	the	the	DET
ajbmeb-377	138	32	same	same	ADJ
ajbmeb-377	138	33	results	result	NOUN
ajbmeb-377	138	34	.	.	PUNCT
ajbmeb-377	139	1	3	3	X
ajbmeb-377	139	2	.	.	X
ajbmeb-377	139	3	timeliness	timeliness	NOUN
ajbmeb-377	139	4	:	:	PUNCT
ajbmeb-377	139	5	is	be	AUX
ajbmeb-377	139	6	intended	intend	VERB
ajbmeb-377	139	7	to	to	PART
ajbmeb-377	139	8	make	make	VERB
ajbmeb-377	139	9	accounting	accounting	NOUN
ajbmeb-377	139	10	information	information	NOUN
ajbmeb-377	139	11	available	available	ADJ
ajbmeb-377	139	12	to	to	ADP
ajbmeb-377	139	13	its	its	PRON
ajbmeb-377	139	14	users	user	NOUN
ajbmeb-377	139	15	in	in	ADP
ajbmeb-377	139	16	a	a	DET
ajbmeb-377	139	17	timely	timely	ADJ
ajbmeb-377	139	18	manner	manner	NOUN
ajbmeb-377	139	19	so	so	SCONJ
ajbmeb-377	139	20	that	that	SCONJ
ajbmeb-377	139	21	such	such	ADJ
ajbmeb-377	139	22	information	information	NOUN
ajbmeb-377	139	23	can	can	AUX
ajbmeb-377	139	24	influence	influence	VERB
ajbmeb-377	139	25	their	their	PRON
ajbmeb-377	139	26	economic	economic	ADJ
ajbmeb-377	139	27	decisions	decision	NOUN
ajbmeb-377	139	28	and	and	CCONJ
ajbmeb-377	139	29	not	not	PART
ajbmeb-377	139	30	lose	lose	VERB
ajbmeb-377	139	31	value	value	NOUN
ajbmeb-377	139	32	.	.	PUNCT
ajbmeb-377	140	1	4	4	X
ajbmeb-377	140	2	.	.	X
ajbmeb-377	140	3	understandability	understandability	NOUN
ajbmeb-377	140	4	:	:	PUNCT
ajbmeb-377	140	5	it	it	PRON
ajbmeb-377	140	6	is	be	AUX
ajbmeb-377	140	7	intended	intend	VERB
ajbmeb-377	140	8	that	that	SCONJ
ajbmeb-377	140	9	accounting	accounting	NOUN
ajbmeb-377	140	10	information	information	NOUN
ajbmeb-377	140	11	is	be	AUX
ajbmeb-377	140	12	clearly	clearly	ADV
ajbmeb-377	140	13	and	and	CCONJ
ajbmeb-377	140	14	accurately	accurately	ADV
ajbmeb-377	140	15	classified	classify	VERB
ajbmeb-377	140	16	and	and	CCONJ
ajbmeb-377	140	17	presented	present	VERB
ajbmeb-377	140	18	in	in	ADP
ajbmeb-377	140	19	accordance	accordance	NOUN
ajbmeb-377	140	20	with	with	ADP
ajbmeb-377	140	21	applicable	applicable	ADJ
ajbmeb-377	140	22	accounting	accounting	NOUN
ajbmeb-377	140	23	standards	standard	NOUN
ajbmeb-377	140	24	.	.	PUNCT
ajbmeb-377	141	1	our	our	PRON
ajbmeb-377	141	2	understanding	understanding	NOUN
ajbmeb-377	141	3	of	of	ADP
ajbmeb-377	141	4	information	information	NOUN
ajbmeb-377	141	5	american	american	PROPN
ajbmeb-377	141	6	journal	journal	PROPN
ajbmeb-377	141	7	of	of	ADP
ajbmeb-377	141	8	business	business	NOUN
ajbmeb-377	141	9	management	management	NOUN
ajbmeb-377	141	10	,	,	PUNCT
ajbmeb-377	141	11	economics	economic	NOUN
ajbmeb-377	141	12	and	and	CCONJ
ajbmeb-377	141	13	banking	banking	NOUN
ajbmeb-377	141	14	volume	volume	NOUN
ajbmeb-377	141	15	8	8	NUM
ajbmeb-377	141	16	,	,	PUNCT
ajbmeb-377	141	17	jan	jan	PROPN
ajbmeb-377	141	18	.	.	PROPN
ajbmeb-377	141	19	,	,	PUNCT
ajbmeb-377	141	20	2023	2023	NUM
ajbmeb-377	141	21	p	p	NOUN
ajbmeb-377	141	22	a	a	PRON
ajbmeb-377	141	23	g	g	NOUN
ajbmeb-377	141	24	e	e	NOUN
ajbmeb-377	141	25	|	|	ADV
ajbmeb-377	141	26	111	111	NUM
ajbmeb-377	141	27	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	141	28	is	be	AUX
ajbmeb-377	141	29	increasingly	increasingly	ADV
ajbmeb-377	141	30	clearly	clearly	ADV
ajbmeb-377	141	31	,	,	PUNCT
ajbmeb-377	141	32	accurately	accurately	ADV
ajbmeb-377	141	33	and	and	CCONJ
ajbmeb-377	141	34	concisely	concisely	ADV
ajbmeb-377	141	35	presented	present	VERB
ajbmeb-377	141	36	and	and	CCONJ
ajbmeb-377	141	37	classified	classify	VERB
ajbmeb-377	141	38	to	to	PART
ajbmeb-377	141	39	enable	enable	VERB
ajbmeb-377	141	40	its	its	PRON
ajbmeb-377	141	41	users	user	NOUN
ajbmeb-377	141	42	to	to	PART
ajbmeb-377	141	43	understand	understand	VERB
ajbmeb-377	141	44	its	its	PRON
ajbmeb-377	141	45	meaning	meaning	NOUN
ajbmeb-377	141	46	.	.	PUNCT
ajbmeb-377	142	1	(	(	PUNCT
ajbmeb-377	142	2	abdulhalim	abdulhalim	NOUN
ajbmeb-377	142	3	and	and	CCONJ
ajbmeb-377	142	4	mohammed	mohammed	PROPN
ajbmeb-377	142	5	,	,	PUNCT
ajbmeb-377	142	6	2022:480	2022:480	NUM
ajbmeb-377	142	7	)	)	PUNCT
ajbmeb-377	142	8	.	.	PUNCT
ajbmeb-377	143	1	statistical	statistical	ADJ
ajbmeb-377	143	2	descriptive	descriptive	ADJ
ajbmeb-377	143	3	analysis	analysis	NOUN
ajbmeb-377	143	4	introduction	introduction	NOUN
ajbmeb-377	143	5	:	:	PUNCT
ajbmeb-377	143	6	this	this	DET
ajbmeb-377	143	7	research	research	NOUN
ajbmeb-377	143	8	was	be	AUX
ajbmeb-377	143	9	devoted	devote	VERB
ajbmeb-377	143	10	by	by	ADP
ajbmeb-377	143	11	the	the	DET
ajbmeb-377	143	12	researcher	researcher	NOUN
ajbmeb-377	143	13	to	to	ADP
ajbmeb-377	143	14	illustrating	illustrate	VERB
ajbmeb-377	143	15	the	the	DET
ajbmeb-377	143	16	society	society	NOUN
ajbmeb-377	143	17	and	and	CCONJ
ajbmeb-377	143	18	sample	sample	NOUN
ajbmeb-377	143	19	of	of	ADP
ajbmeb-377	143	20	the	the	DET
ajbmeb-377	143	21	study	study	NOUN
ajbmeb-377	143	22	,	,	PUNCT
ajbmeb-377	143	23	describing	describe	VERB
ajbmeb-377	143	24	the	the	DET
ajbmeb-377	143	25	study	study	NOUN
ajbmeb-377	143	26	tool	tool	NOUN
ajbmeb-377	143	27	and	and	CCONJ
ajbmeb-377	143	28	measuring	measure	VERB
ajbmeb-377	143	29	variables	variable	NOUN
ajbmeb-377	143	30	,	,	PUNCT
ajbmeb-377	143	31	testing	test	VERB
ajbmeb-377	143	32	the	the	DET
ajbmeb-377	143	33	truthfulness	truthfulness	ADJ
ajbmeb-377	143	34	and	and	CCONJ
ajbmeb-377	143	35	consistency	consistency	NOUN
ajbmeb-377	143	36	of	of	ADP
ajbmeb-377	143	37	the	the	DET
ajbmeb-377	143	38	study	study	NOUN
ajbmeb-377	143	39	tool	tool	NOUN
ajbmeb-377	143	40	,	,	PUNCT
ajbmeb-377	143	41	and	and	CCONJ
ajbmeb-377	143	42	finally	finally	ADV
ajbmeb-377	143	43	the	the	DET
ajbmeb-377	143	44	descriptive	descriptive	ADJ
ajbmeb-377	143	45	analysis	analysis	NOUN
ajbmeb-377	143	46	of	of	ADP
ajbmeb-377	143	47	the	the	DET
ajbmeb-377	143	48	variables	variable	NOUN
ajbmeb-377	143	49	,	,	PUNCT
ajbmeb-377	143	50	as	as	SCONJ
ajbmeb-377	143	51	follows	follow	VERB
ajbmeb-377	143	52	:	:	PUNCT
ajbmeb-377	143	53	1	1	X
ajbmeb-377	143	54	.	.	X
ajbmeb-377	143	55	community	community	NOUN
ajbmeb-377	143	56	and	and	CCONJ
ajbmeb-377	143	57	sample	sample	NOUN
ajbmeb-377	143	58	study	study	NOUN
ajbmeb-377	143	59	.	.	PUNCT
ajbmeb-377	144	1	2	2	X
ajbmeb-377	144	2	.	.	X
ajbmeb-377	144	3	description	description	NOUN
ajbmeb-377	144	4	of	of	ADP
ajbmeb-377	144	5	study	study	NOUN
ajbmeb-377	144	6	tool	tool	NOUN
ajbmeb-377	144	7	and	and	CCONJ
ajbmeb-377	144	8	measurement	measurement	NOUN
ajbmeb-377	144	9	of	of	ADP
ajbmeb-377	144	10	variables	variable	NOUN
ajbmeb-377	144	11	.	.	PUNCT
ajbmeb-377	145	1	3	3	X
ajbmeb-377	145	2	.	.	X
ajbmeb-377	145	3	demographic	demographic	ADJ
ajbmeb-377	145	4	analysis	analysis	NOUN
ajbmeb-377	145	5	of	of	ADP
ajbmeb-377	145	6	individuals	individual	NOUN
ajbmeb-377	145	7	researched	research	VERB
ajbmeb-377	145	8	.	.	PUNCT
ajbmeb-377	146	1	4	4	X
ajbmeb-377	146	2	.	.	X
ajbmeb-377	146	3	test	test	VERB
ajbmeb-377	146	4	the	the	DET
ajbmeb-377	146	5	honesty	honesty	NOUN
ajbmeb-377	146	6	and	and	CCONJ
ajbmeb-377	146	7	stability	stability	NOUN
ajbmeb-377	146	8	of	of	ADP
ajbmeb-377	146	9	the	the	DET
ajbmeb-377	146	10	study	study	NOUN
ajbmeb-377	146	11	tool	tool	NOUN
ajbmeb-377	146	12	.	.	PUNCT
ajbmeb-377	147	1	5	5	X
ajbmeb-377	147	2	.	.	X
ajbmeb-377	147	3	descriptive	descriptive	ADJ
ajbmeb-377	147	4	analysis	analysis	NOUN
ajbmeb-377	147	5	.	.	PUNCT
ajbmeb-377	148	1	the	the	DET
ajbmeb-377	148	2	explanation	explanation	NOUN
ajbmeb-377	148	3	for	for	ADP
ajbmeb-377	148	4	each	each	PRON
ajbmeb-377	148	5	of	of	ADP
ajbmeb-377	148	6	the	the	DET
ajbmeb-377	148	7	preceding	precede	VERB
ajbmeb-377	148	8	paragraphs	paragraph	NOUN
ajbmeb-377	148	9	is	be	AUX
ajbmeb-377	148	10	as	as	SCONJ
ajbmeb-377	148	11	follows	follow	VERB
ajbmeb-377	148	12	:	:	PUNCT
ajbmeb-377	148	13	i/	i/	PROPN
ajbmeb-377	148	14	society	society	NOUN
ajbmeb-377	148	15	and	and	CCONJ
ajbmeb-377	148	16	sample	sample	NOUN
ajbmeb-377	148	17	study	study	NOUN
ajbmeb-377	148	18	the	the	DET
ajbmeb-377	148	19	study	study	NOUN
ajbmeb-377	148	20	community	community	NOUN
ajbmeb-377	148	21	represents	represent	VERB
ajbmeb-377	148	22	the	the	DET
ajbmeb-377	148	23	iraqi	iraqi	ADJ
ajbmeb-377	148	24	stock	stock	NOUN
ajbmeb-377	148	25	exchange	exchange	NOUN
ajbmeb-377	148	26	,	,	PUNCT
ajbmeb-377	148	27	while	while	SCONJ
ajbmeb-377	148	28	the	the	DET
ajbmeb-377	148	29	study	study	NOUN
ajbmeb-377	148	30	sample	sample	NOUN
ajbmeb-377	148	31	represents	represent	VERB
ajbmeb-377	148	32	10	10	NUM
ajbmeb-377	148	33	banks	bank	NOUN
ajbmeb-377	148	34	.	.	PUNCT
ajbmeb-377	149	1	12	12	NUM
ajbmeb-377	149	2	forms	form	NOUN
ajbmeb-377	149	3	were	be	AUX
ajbmeb-377	149	4	distributed	distribute	VERB
ajbmeb-377	149	5	to	to	ADP
ajbmeb-377	149	6	each	each	DET
ajbmeb-377	149	7	bank	bank	NOUN
ajbmeb-377	149	8	.	.	PUNCT
ajbmeb-377	150	1	the	the	DET
ajbmeb-377	150	2	study	study	NOUN
ajbmeb-377	150	3	sample	sample	NOUN
ajbmeb-377	150	4	was	be	AUX
ajbmeb-377	150	5	120	120	NUM
ajbmeb-377	150	6	forms	form	NOUN
ajbmeb-377	150	7	.	.	PUNCT
ajbmeb-377	151	1	the	the	DET
ajbmeb-377	151	2	researcher	researcher	NOUN
ajbmeb-377	151	3	then	then	ADV
ajbmeb-377	151	4	distributed	distribute	VERB
ajbmeb-377	151	5	120	120	NUM
ajbmeb-377	151	6	survey	survey	NOUN
ajbmeb-377	151	7	lists	list	NOUN
ajbmeb-377	151	8	to	to	ADP
ajbmeb-377	151	9	accountants	accountant	NOUN
ajbmeb-377	151	10	and	and	CCONJ
ajbmeb-377	151	11	managers	manager	NOUN
ajbmeb-377	151	12	working	work	VERB
ajbmeb-377	151	13	in	in	ADP
ajbmeb-377	151	14	iraqi	iraqi	ADJ
ajbmeb-377	151	15	banks	bank	NOUN
ajbmeb-377	151	16	listed	list	VERB
ajbmeb-377	151	17	on	on	ADP
ajbmeb-377	151	18	the	the	DET
ajbmeb-377	151	19	market	market	NOUN
ajbmeb-377	151	20	.	.	PUNCT
ajbmeb-377	152	1	basic	basic	ADJ
ajbmeb-377	152	2	properties	property	NOUN
ajbmeb-377	152	3	reinforcement	reinforcement	NOUN
ajbmeb-377	152	4	properties	property	NOUN
ajbmeb-377	152	5	المالئمة	المالئمة	NOUN
ajbmeb-377	152	6	error	error	NOUN
ajbmeb-377	152	7	free	free	ADJ
ajbmeb-377	152	8	confirmation	confirmation	NOUN
ajbmeb-377	152	9	value	value	NOUN
ajbmeb-377	152	10	relative	relative	ADJ
ajbmeb-377	152	11	importance	importance	NOUN
ajbmeb-377	152	12	التمثيل	التمثيل	NOUN
ajbmeb-377	152	13	الصادق	الصادق	VERB
ajbmeb-377	152	14	predictive	predictive	ADJ
ajbmeb-377	152	15	value	value	NOUN
ajbmeb-377	152	16	neutrality	neutrality	NOUN
ajbmeb-377	152	17	completion	completion	NOUN
ajbmeb-377	152	18	understandability	understandability	NOUN
ajbmeb-377	152	19	good	good	ADJ
ajbmeb-377	152	20	timing	timing	NOUN
ajbmeb-377	152	21	verifiability	verifiability	NOUN
ajbmeb-377	152	22	comparability	comparability	NOUN
ajbmeb-377	152	23	american	american	ADJ
ajbmeb-377	152	24	journal	journal	PROPN
ajbmeb-377	152	25	of	of	ADP
ajbmeb-377	152	26	business	business	NOUN
ajbmeb-377	152	27	management	management	NOUN
ajbmeb-377	152	28	,	,	PUNCT
ajbmeb-377	152	29	economics	economic	NOUN
ajbmeb-377	152	30	and	and	CCONJ
ajbmeb-377	152	31	banking	banking	NOUN
ajbmeb-377	152	32	volume	volume	NOUN
ajbmeb-377	152	33	8	8	NUM
ajbmeb-377	152	34	,	,	PUNCT
ajbmeb-377	152	35	jan	jan	PROPN
ajbmeb-377	152	36	.	.	PROPN
ajbmeb-377	152	37	,	,	PUNCT
ajbmeb-377	152	38	2023	2023	NUM
ajbmeb-377	152	39	p	p	NOUN
ajbmeb-377	152	40	a	a	DET
ajbmeb-377	152	41	g	g	NOUN
ajbmeb-377	152	42	e	e	NOUN
ajbmeb-377	152	43	|	|	NOUN
ajbmeb-377	152	44	112	112	NUM
ajbmeb-377	152	45	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	153	1	these	these	DET
ajbmeb-377	153	2	lists	list	NOUN
ajbmeb-377	153	3	were	be	AUX
ajbmeb-377	153	4	distributed	distribute	VERB
ajbmeb-377	153	5	through	through	ADP
ajbmeb-377	153	6	personal	personal	ADJ
ajbmeb-377	153	7	interviews	interview	NOUN
ajbmeb-377	153	8	.	.	PUNCT
ajbmeb-377	154	1	102	102	NUM
ajbmeb-377	154	2	valid	valid	ADJ
ajbmeb-377	154	3	questionnaire	questionnaire	NOUN
ajbmeb-377	154	4	forms	form	NOUN
ajbmeb-377	154	5	have	have	AUX
ajbmeb-377	154	6	been	be	AUX
ajbmeb-377	154	7	recovered	recover	VERB
ajbmeb-377	154	8	and	and	CCONJ
ajbmeb-377	154	9	are	be	AUX
ajbmeb-377	154	10	ready	ready	ADJ
ajbmeb-377	154	11	for	for	ADP
ajbmeb-377	154	12	statistical	statistical	ADJ
ajbmeb-377	154	13	analysis	analysis	NOUN
ajbmeb-377	154	14	,	,	PUNCT
ajbmeb-377	154	15	with	with	ADP
ajbmeb-377	154	16	a	a	DET
ajbmeb-377	154	17	response	response	NOUN
ajbmeb-377	154	18	rate	rate	NOUN
ajbmeb-377	154	19	of	of	ADP
ajbmeb-377	154	20	85	85	NUM
ajbmeb-377	154	21	%	%	NOUN
ajbmeb-377	154	22	which	which	PRON
ajbmeb-377	154	23	is	be	AUX
ajbmeb-377	154	24	acceptable	acceptable	ADJ
ajbmeb-377	154	25	for	for	ADP
ajbmeb-377	154	26	scientific	scientific	ADJ
ajbmeb-377	154	27	research	research	NOUN
ajbmeb-377	154	28	purposes	purpose	NOUN
ajbmeb-377	154	29	.	.	PUNCT
ajbmeb-377	155	1	table	table	NOUN
ajbmeb-377	155	2	1	1	NUM
ajbmeb-377	155	3	:	:	PUNCT
ajbmeb-377	155	4	number	number	NOUN
ajbmeb-377	155	5	of	of	ADP
ajbmeb-377	155	6	survey	survey	NOUN
ajbmeb-377	155	7	lists	list	NOUN
ajbmeb-377	155	8	distributed	distribute	VERB
ajbmeb-377	155	9	and	and	CCONJ
ajbmeb-377	155	10	received	receive	VERB
ajbmeb-377	155	11	from	from	ADP
ajbmeb-377	155	12	study	study	NOUN
ajbmeb-377	155	13	sample	sample	NOUN
ajbmeb-377	155	14	individuals	individual	NOUN
ajbmeb-377	155	15	.	.	PUNCT
ajbmeb-377	156	1	statement	statement	NOUN
ajbmeb-377	156	2	total	total	ADJ
ajbmeb-377	156	3	number	number	NOUN
ajbmeb-377	156	4	of	of	ADP
ajbmeb-377	156	5	lists	list	NOUN
ajbmeb-377	156	6	distributed	distribute	VERB
ajbmeb-377	156	7	120	120	NUM
ajbmeb-377	156	8	number	number	NOUN
ajbmeb-377	156	9	of	of	ADP
ajbmeb-377	156	10	received	receive	VERB
ajbmeb-377	156	11	lists	list	NOUN
ajbmeb-377	156	12	valid	valid	ADJ
ajbmeb-377	156	13	for	for	ADP
ajbmeb-377	156	14	analysis	analysis	NOUN
ajbmeb-377	156	15	102	102	NUM
ajbmeb-377	156	16	ratio	ratio	NOUN
ajbmeb-377	156	17	of	of	ADP
ajbmeb-377	156	18	lists	list	NOUN
ajbmeb-377	156	19	valid	valid	ADJ
ajbmeb-377	156	20	for	for	ADP
ajbmeb-377	156	21	analysis	analysis	NOUN
ajbmeb-377	156	22	85	85	NUM
ajbmeb-377	156	23	%	%	NOUN
ajbmeb-377	156	24	description	description	NOUN
ajbmeb-377	156	25	of	of	ADP
ajbmeb-377	156	26	study	study	NOUN
ajbmeb-377	156	27	tool	tool	NOUN
ajbmeb-377	156	28	and	and	CCONJ
ajbmeb-377	156	29	measurement	measurement	NOUN
ajbmeb-377	156	30	of	of	ADP
ajbmeb-377	156	31	variables	variable	NOUN
ajbmeb-377	156	32	.	.	PUNCT
ajbmeb-377	157	1	a	a	DET
ajbmeb-377	157	2	questionnaire	questionnaire	NOUN
ajbmeb-377	157	3	form	form	NOUN
ajbmeb-377	157	4	was	be	AUX
ajbmeb-377	157	5	prepared	prepare	VERB
ajbmeb-377	157	6	for	for	ADP
ajbmeb-377	157	7	the	the	DET
ajbmeb-377	157	8	collection	collection	NOUN
ajbmeb-377	157	9	of	of	ADP
ajbmeb-377	157	10	data	datum	NOUN
ajbmeb-377	157	11	on	on	ADP
ajbmeb-377	157	12	the	the	DET
ajbmeb-377	157	13	applied	apply	VERB
ajbmeb-377	157	14	aspect	aspect	NOUN
ajbmeb-377	157	15	of	of	ADP
ajbmeb-377	157	16	the	the	DET
ajbmeb-377	157	17	study	study	NOUN
ajbmeb-377	157	18	,	,	PUNCT
ajbmeb-377	157	19	which	which	PRON
ajbmeb-377	157	20	included	include	VERB
ajbmeb-377	157	21	two	two	NUM
ajbmeb-377	157	22	sections	section	NOUN
ajbmeb-377	157	23	:	:	PUNCT
ajbmeb-377	157	24	the	the	DET
ajbmeb-377	157	25	first	first	ADJ
ajbmeb-377	157	26	concerns	concern	NOUN
ajbmeb-377	157	27	demographic	demographic	ADJ
ajbmeb-377	157	28	information	information	NOUN
ajbmeb-377	157	29	describing	describe	VERB
ajbmeb-377	157	30	the	the	DET
ajbmeb-377	157	31	characteristics	characteristic	NOUN
ajbmeb-377	157	32	of	of	ADP
ajbmeb-377	157	33	the	the	DET
ajbmeb-377	157	34	study	study	NOUN
ajbmeb-377	157	35	sample	sample	NOUN
ajbmeb-377	157	36	.	.	PUNCT
ajbmeb-377	158	1	the	the	DET
ajbmeb-377	158	2	second	second	ADJ
ajbmeb-377	158	3	concerns	concern	VERB
ajbmeb-377	158	4	the	the	DET
ajbmeb-377	158	5	axes	axis	NOUN
ajbmeb-377	158	6	of	of	ADP
ajbmeb-377	158	7	identification	identification	NOUN
ajbmeb-377	158	8	,	,	PUNCT
ajbmeb-377	158	9	and	and	CCONJ
ajbmeb-377	158	10	consists	consist	VERB
ajbmeb-377	158	11	of	of	ADP
ajbmeb-377	158	12	37	37	NUM
ajbmeb-377	158	13	phrases	phrase	NOUN
ajbmeb-377	158	14	to	to	PART
ajbmeb-377	158	15	measure	measure	VERB
ajbmeb-377	158	16	study	study	NOUN
ajbmeb-377	158	17	variables	variable	NOUN
ajbmeb-377	158	18	spread	spread	VERB
ajbmeb-377	158	19	across	across	ADP
ajbmeb-377	158	20	three	three	NUM
ajbmeb-377	158	21	axes	axis	NOUN
ajbmeb-377	158	22	:	:	PUNCT
ajbmeb-377	158	23	axis	axis	NOUN
ajbmeb-377	159	1	i	i	PRON
ajbmeb-377	159	2	:	:	PUNCT
ajbmeb-377	159	3	the	the	DET
ajbmeb-377	159	4	independent	independent	ADJ
ajbmeb-377	159	5	variable	variable	NOUN
ajbmeb-377	159	6	of	of	ADP
ajbmeb-377	159	7	digital	digital	ADJ
ajbmeb-377	159	8	transformation	transformation	NOUN
ajbmeb-377	159	9	consists	consist	VERB
ajbmeb-377	159	10	of	of	ADP
ajbmeb-377	159	11	(	(	PUNCT
ajbmeb-377	159	12	7	7	X
ajbmeb-377	159	13	)	)	PUNCT
ajbmeb-377	159	14	phrases	phrase	NOUN
ajbmeb-377	159	15	spread	spread	VERB
ajbmeb-377	159	16	over	over	ADP
ajbmeb-377	159	17	digital	digital	ADJ
ajbmeb-377	159	18	transformation	transformation	NOUN
ajbmeb-377	159	19	.	.	PUNCT
ajbmeb-377	160	1	axis	axis	PROPN
ajbmeb-377	160	2	ii	ii	PROPN
ajbmeb-377	160	3	:	:	PUNCT
ajbmeb-377	160	4	the	the	DET
ajbmeb-377	160	5	subordinate	subordinate	ADJ
ajbmeb-377	160	6	variable	variable	NOUN
ajbmeb-377	160	7	of	of	ADP
ajbmeb-377	160	8	the	the	DET
ajbmeb-377	160	9	quality	quality	NOUN
ajbmeb-377	160	10	of	of	ADP
ajbmeb-377	160	11	financial	financial	ADJ
ajbmeb-377	160	12	reports	report	NOUN
ajbmeb-377	160	13	consists	consist	VERB
ajbmeb-377	160	14	of	of	ADP
ajbmeb-377	160	15	(	(	PUNCT
ajbmeb-377	160	16	14	14	NUM
ajbmeb-377	160	17	)	)	PUNCT
ajbmeb-377	160	18	phrase	phrase	NOUN
ajbmeb-377	160	19	distributed	distribute	VERB
ajbmeb-377	160	20	to	to	ADP
ajbmeb-377	160	21	the	the	DET
ajbmeb-377	160	22	two	two	NUM
ajbmeb-377	160	23	appropriate	appropriate	ADJ
ajbmeb-377	160	24	(	(	PUNCT
ajbmeb-377	160	25	7	7	NUM
ajbmeb-377	160	26	)	)	PUNCT
ajbmeb-377	160	27	phrases	phrase	NOUN
ajbmeb-377	160	28	and	and	CCONJ
ajbmeb-377	160	29	honest	honest	ADJ
ajbmeb-377	160	30	representation	representation	NOUN
ajbmeb-377	160	31	incorporating	incorporate	VERB
ajbmeb-377	160	32	(	(	PUNCT
ajbmeb-377	160	33	7	7	NUM
ajbmeb-377	160	34	)	)	PUNCT
ajbmeb-377	160	35	phrases	phrase	NOUN
ajbmeb-377	160	36	.	.	PUNCT
ajbmeb-377	161	1	theme	theme	NOUN
ajbmeb-377	161	2	iii	iii	PROPN
ajbmeb-377	161	3	:	:	PUNCT
ajbmeb-377	161	4	addresses	address	VERB
ajbmeb-377	161	5	the	the	DET
ajbmeb-377	161	6	impact	impact	NOUN
ajbmeb-377	161	7	of	of	ADP
ajbmeb-377	161	8	digital	digital	ADJ
ajbmeb-377	161	9	transformation	transformation	NOUN
ajbmeb-377	161	10	on	on	ADP
ajbmeb-377	161	11	the	the	DET
ajbmeb-377	161	12	quality	quality	NOUN
ajbmeb-377	161	13	of	of	ADP
ajbmeb-377	161	14	financial	financial	ADJ
ajbmeb-377	161	15	reporting	reporting	NOUN
ajbmeb-377	161	16	and	and	CCONJ
ajbmeb-377	161	17	consists	consist	VERB
ajbmeb-377	161	18	of	of	ADP
ajbmeb-377	161	19	(	(	PUNCT
ajbmeb-377	161	20	14	14	NUM
ajbmeb-377	161	21	)	)	PUNCT
ajbmeb-377	161	22	table	table	NOUN
ajbmeb-377	161	23	2	2	NUM
ajbmeb-377	161	24	:	:	PUNCT
ajbmeb-377	161	25	study	study	NOUN
ajbmeb-377	161	26	variables	variable	NOUN
ajbmeb-377	161	27	and	and	CCONJ
ajbmeb-377	161	28	phrase	phrase	NOUN
ajbmeb-377	161	29	numbers	number	NOUN
ajbmeb-377	161	30	in	in	ADP
ajbmeb-377	161	31	the	the	DET
ajbmeb-377	161	32	survey	survey	NOUN
ajbmeb-377	161	33	list	list	NOUN
ajbmeb-377	161	34	study	study	NOUN
ajbmeb-377	161	35	variables	variable	VERB
ajbmeb-377	161	36	dimensions	dimension	NOUN
ajbmeb-377	162	1	no	no	INTJ
ajbmeb-377	162	2	.	.	PUNCT
ajbmeb-377	163	1	sequence	sequence	NOUN
ajbmeb-377	163	2	independent	independent	ADJ
ajbmeb-377	163	3	variable	variable	NOUN
ajbmeb-377	163	4	:	:	PUNCT
ajbmeb-377	163	5	digital	digital	ADJ
ajbmeb-377	163	6	transformation	transformation	NOUN
ajbmeb-377	163	7	digital	digital	ADJ
ajbmeb-377	163	8	transformation	transformation	NOUN
ajbmeb-377	163	9	7	7	NUM
ajbmeb-377	163	10	1	1	NUM
ajbmeb-377	163	11	-7	-7	NOUN
ajbmeb-377	163	12	affiliate	affiliate	NOUN
ajbmeb-377	163	13	variable	variable	NOUN
ajbmeb-377	163	14	:	:	PUNCT
ajbmeb-377	163	15	quality	quality	NOUN
ajbmeb-377	163	16	of	of	ADP
ajbmeb-377	163	17	financial	financial	ADJ
ajbmeb-377	163	18	reporting	reporting	NOUN
ajbmeb-377	163	19	appropriate	appropriate	ADJ
ajbmeb-377	163	20	7	7	NUM
ajbmeb-377	163	21	8	8	NUM
ajbmeb-377	163	22	-14	-14	NUM
ajbmeb-377	163	23	honest	honest	ADJ
ajbmeb-377	163	24	representation	representation	NOUN
ajbmeb-377	163	25	7	7	NUM
ajbmeb-377	163	26	15	15	NUM
ajbmeb-377	163	27	-21	-21	NOUN
ajbmeb-377	163	28	impact	impact	NOUN
ajbmeb-377	163	29	of	of	ADP
ajbmeb-377	163	30	digital	digital	ADJ
ajbmeb-377	163	31	transformation	transformation	NOUN
ajbmeb-377	163	32	on	on	ADP
ajbmeb-377	163	33	the	the	DET
ajbmeb-377	163	34	quality	quality	NOUN
ajbmeb-377	163	35	of	of	ADP
ajbmeb-377	163	36	financial	financial	ADJ
ajbmeb-377	163	37	reporting	reporting	NOUN
ajbmeb-377	163	38	16	16	NUM
ajbmeb-377	163	39	22	22	NUM
ajbmeb-377	163	40	-36	-36	PUNCT
ajbmeb-377	163	41	total	total	NOUN
ajbmeb-377	163	42	36	36	NUM
ajbmeb-377	164	1	the	the	DET
ajbmeb-377	164	2	lekert	lekert	ADJ
ajbmeb-377	164	3	quinquennial	quinquennial	ADJ
ajbmeb-377	164	4	scale	scale	NOUN
ajbmeb-377	164	5	has	have	AUX
ajbmeb-377	164	6	been	be	AUX
ajbmeb-377	164	7	adopted	adopt	VERB
ajbmeb-377	164	8	to	to	PART
ajbmeb-377	164	9	reflect	reflect	VERB
ajbmeb-377	164	10	the	the	DET
ajbmeb-377	164	11	trends	trend	NOUN
ajbmeb-377	164	12	of	of	ADP
ajbmeb-377	164	13	accountants	accountant	NOUN
ajbmeb-377	164	14	and	and	CCONJ
ajbmeb-377	164	15	managers	manager	NOUN
ajbmeb-377	164	16	working	work	VERB
ajbmeb-377	164	17	in	in	ADP
ajbmeb-377	164	18	thinner	thin	ADJ
ajbmeb-377	164	19	banks	bank	NOUN
ajbmeb-377	164	20	listed	list	VERB
ajbmeb-377	164	21	on	on	ADP
ajbmeb-377	164	22	the	the	DET
ajbmeb-377	164	23	thinner	thin	ADJ
ajbmeb-377	164	24	market	market	NOUN
ajbmeb-377	164	25	of	of	ADP
ajbmeb-377	164	26	alkalah	alkalah	ADJ
ajbmeb-377	164	27	financial	financial	ADJ
ajbmeb-377	164	28	stock	stock	NOUN
ajbmeb-377	164	29	exchange	exchange	NOUN
ajbmeb-377	164	30	,	,	PUNCT
ajbmeb-377	164	31	with	with	SCONJ
ajbmeb-377	164	32	its	its	PRON
ajbmeb-377	164	33	grades	grade	NOUN
ajbmeb-377	164	34	between	between	ADP
ajbmeb-377	164	35	(	(	PUNCT
ajbmeb-377	164	36	5	5	NUM
ajbmeb-377	164	37	strongly	strongly	ADV
ajbmeb-377	164	38	approved	approve	VERB
ajbmeb-377	164	39	,	,	PUNCT
ajbmeb-377	164	40	to	to	ADP
ajbmeb-377	164	41	1	1	NUM
ajbmeb-377	164	42	=	=	PRON
ajbmeb-377	164	43	strongly	strongly	ADV
ajbmeb-377	164	44	disagreed	disagree	VERB
ajbmeb-377	164	45	)	)	PUNCT
ajbmeb-377	164	46	.	.	PUNCT
ajbmeb-377	165	1	as	as	SCONJ
ajbmeb-377	165	2	shown	show	VERB
ajbmeb-377	165	3	in	in	ADP
ajbmeb-377	165	4	the	the	DET
ajbmeb-377	165	5	table	table	NOUN
ajbmeb-377	165	6	below	below	ADV
ajbmeb-377	165	7	:	:	PUNCT
ajbmeb-377	165	8	table	table	NOUN
ajbmeb-377	165	9	3	3	NUM
ajbmeb-377	165	10	:	:	PUNCT
ajbmeb-377	165	11	lakert	lakert	ADJ
ajbmeb-377	165	12	quinquennial	quinquennial	ADJ
ajbmeb-377	165	13	scale	scale	NOUN
ajbmeb-377	165	14	for	for	ADP
ajbmeb-377	165	15	graduation	graduation	NOUN
ajbmeb-377	165	16	in	in	ADP
ajbmeb-377	165	17	answer	answer	NOUN
ajbmeb-377	165	18	level	level	NOUN
ajbmeb-377	165	19	answer	answer	NOUN
ajbmeb-377	165	20	weigh	weigh	NOUN
ajbmeb-377	165	21	strongly	strongly	ADV
ajbmeb-377	165	22	disagreed	disagree	VERB
ajbmeb-377	165	23	1	1	NUM
ajbmeb-377	165	24	disagreed	disagree	VERB
ajbmeb-377	165	25	2	2	NUM
ajbmeb-377	165	26	neutral	neutral	ADJ
ajbmeb-377	165	27	3	3	NUM
ajbmeb-377	165	28	ok	ok	NOUN
ajbmeb-377	165	29	4	4	NUM
ajbmeb-377	165	30	strongly	strongly	ADV
ajbmeb-377	165	31	agreed	agree	VERB
ajbmeb-377	165	32	5	5	NUM
ajbmeb-377	165	33	american	american	ADJ
ajbmeb-377	165	34	journal	journal	PROPN
ajbmeb-377	165	35	of	of	ADP
ajbmeb-377	165	36	business	business	NOUN
ajbmeb-377	165	37	management	management	NOUN
ajbmeb-377	165	38	,	,	PUNCT
ajbmeb-377	165	39	economics	economic	NOUN
ajbmeb-377	165	40	and	and	CCONJ
ajbmeb-377	165	41	banking	banking	NOUN
ajbmeb-377	165	42	volume	volume	NOUN
ajbmeb-377	165	43	8	8	NUM
ajbmeb-377	165	44	,	,	PUNCT
ajbmeb-377	165	45	jan	jan	PROPN
ajbmeb-377	165	46	.	.	PROPN
ajbmeb-377	165	47	,	,	PUNCT
ajbmeb-377	165	48	2023	2023	NUM
ajbmeb-377	165	49	p	p	NOUN
ajbmeb-377	166	1	a	a	DET
ajbmeb-377	166	2	g	g	NOUN
ajbmeb-377	166	3	e	e	PROPN
ajbmeb-377	166	4	|	|	ADV
ajbmeb-377	166	5	113	113	NUM
ajbmeb-377	166	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	166	7	demographic	demographic	ADJ
ajbmeb-377	166	8	analysis	analysis	NOUN
ajbmeb-377	166	9	of	of	ADP
ajbmeb-377	166	10	interviewees	interviewee	NOUN
ajbmeb-377	166	11	with	with	ADP
ajbmeb-377	166	12	regard	regard	NOUN
ajbmeb-377	166	13	to	to	ADP
ajbmeb-377	166	14	the	the	DET
ajbmeb-377	166	15	distribution	distribution	NOUN
ajbmeb-377	166	16	of	of	ADP
ajbmeb-377	166	17	the	the	DET
ajbmeb-377	166	18	sample	sample	NOUN
ajbmeb-377	166	19	's	's	PART
ajbmeb-377	166	20	vocabulary	vocabulary	NOUN
ajbmeb-377	166	21	,	,	PUNCT
ajbmeb-377	166	22	it	it	PRON
ajbmeb-377	166	23	can	can	AUX
ajbmeb-377	166	24	be	be	AUX
ajbmeb-377	166	25	shown	show	VERB
ajbmeb-377	166	26	in	in	ADP
ajbmeb-377	166	27	the	the	DET
ajbmeb-377	166	28	table	table	NOUN
ajbmeb-377	166	29	below	below	ADV
ajbmeb-377	166	30	:	:	PUNCT
ajbmeb-377	166	31	table	table	NOUN
ajbmeb-377	166	32	4	4	NUM
ajbmeb-377	166	33	:	:	PUNCT
ajbmeb-377	166	34	special	special	ADJ
ajbmeb-377	166	35	distribution	distribution	NOUN
ajbmeb-377	166	36	of	of	ADP
ajbmeb-377	166	37	study	study	NOUN
ajbmeb-377	166	38	sample	sample	NOUN
ajbmeb-377	166	39	units	unit	NOUN
ajbmeb-377	166	40	category	category	NOUN
ajbmeb-377	166	41	count	count	VERB
ajbmeb-377	166	42	percentage	percentage	NOUN
ajbmeb-377	166	43	academic	academic	ADJ
ajbmeb-377	166	44	less	less	ADJ
ajbmeb-377	166	45	than	than	ADP
ajbmeb-377	166	46	a	a	DET
ajbmeb-377	166	47	bachelor	bachelor	NOUN
ajbmeb-377	166	48	's	's	PART
ajbmeb-377	166	49	degree	degree	NOUN
ajbmeb-377	166	50	20	20	NUM
ajbmeb-377	166	51	17	17	NUM
ajbmeb-377	166	52	%	%	NOUN
ajbmeb-377	166	53	bachelor	bachelor	NOUN
ajbmeb-377	166	54	's	's	PART
ajbmeb-377	166	55	81	81	NUM
ajbmeb-377	166	56	71	71	NUM
ajbmeb-377	166	57	%	%	NOUN
ajbmeb-377	166	58	master	master	NOUN
ajbmeb-377	166	59	's	's	PART
ajbmeb-377	166	60	degree	degree	NOUN
ajbmeb-377	166	61	11	11	NUM
ajbmeb-377	166	62	10,3	10,3	NUM
ajbmeb-377	166	63	%	%	NOUN
ajbmeb-377	166	64	ph.d	ph.d	PROPN
ajbmeb-377	166	65	.	.	PROPN
ajbmeb-377	167	1	2	2	NUM
ajbmeb-377	167	2	1.7	1.7	NUM
ajbmeb-377	167	3	%	%	NOUN
ajbmeb-377	167	4	qualification	qualification	NOUN
ajbmeb-377	167	5	assistant	assistant	NOUN
ajbmeb-377	167	6	accountant	accountant	NOUN
ajbmeb-377	167	7	35	35	NUM
ajbmeb-377	167	8	26	26	NUM
ajbmeb-377	167	9	%	%	NOUN
ajbmeb-377	167	10	accountant	accountant	NOUN
ajbmeb-377	167	11	70	70	NUM
ajbmeb-377	167	12	525	525	NUM
ajbmeb-377	167	13	%	%	NOUN
ajbmeb-377	167	14	head	head	NOUN
ajbmeb-377	167	15	of	of	ADP
ajbmeb-377	167	16	section	section	NOUN
ajbmeb-377	167	17	9	9	NUM
ajbmeb-377	167	18	6.7	6.7	NUM
ajbmeb-377	167	19	%	%	NOUN
ajbmeb-377	167	20	account	account	NOUN
ajbmeb-377	167	21	manager	manager	NOUN
ajbmeb-377	167	22	10	10	NUM
ajbmeb-377	167	23	7.4	7.4	NUM
ajbmeb-377	167	24	%	%	NOUN
ajbmeb-377	167	25	executive	executive	ADJ
ajbmeb-377	167	26	director	director	NOUN
ajbmeb-377	167	27	10	10	NUM
ajbmeb-377	167	28	7.4	7.4	NUM
ajbmeb-377	167	29	%	%	NOUN
ajbmeb-377	167	30	job	job	NOUN
ajbmeb-377	167	31	address	address	NOUN
ajbmeb-377	167	32	less	less	ADJ
ajbmeb-377	167	33	than	than	ADP
ajbmeb-377	167	34	a	a	PRON
ajbmeb-377	167	35	year	year	NOUN
ajbmeb-377	167	36	11	11	NUM
ajbmeb-377	167	37	9	9	NUM
ajbmeb-377	167	38	%	%	NOUN
ajbmeb-377	167	39	of	of	ADP
ajbmeb-377	167	40	the	the	DET
ajbmeb-377	167	41	united	united	PROPN
ajbmeb-377	167	42	nations	nations	PROPN
ajbmeb-377	167	43	32	32	NUM
ajbmeb-377	167	44	26	26	NUM
ajbmeb-377	167	45	%	%	NOUN
ajbmeb-377	167	46	6	6	NUM
ajbmeb-377	167	47	-	-	SYM
ajbmeb-377	167	48	10	10	NUM
ajbmeb-377	167	49	44	44	NUM
ajbmeb-377	167	50	36	36	NUM
ajbmeb-377	167	51	%	%	NOUN
ajbmeb-377	167	52	11	11	NUM
ajbmeb-377	167	53	and	and	CCONJ
ajbmeb-377	167	54	more	more	ADJ
ajbmeb-377	167	55	35	35	NUM
ajbmeb-377	167	56	29	29	NUM
ajbmeb-377	167	57	%	%	NOUN
ajbmeb-377	167	58	test	test	NOUN
ajbmeb-377	167	59	the	the	DET
ajbmeb-377	167	60	honesty	honesty	NOUN
ajbmeb-377	167	61	and	and	CCONJ
ajbmeb-377	167	62	stability	stability	NOUN
ajbmeb-377	167	63	of	of	ADP
ajbmeb-377	167	64	the	the	DET
ajbmeb-377	167	65	study	study	NOUN
ajbmeb-377	167	66	instrument	instrument	NOUN
ajbmeb-377	167	67	:	:	PUNCT
ajbmeb-377	167	68	first	first	ADV
ajbmeb-377	167	69	:	:	PUNCT
ajbmeb-377	167	70	honesty	honesty	NOUN
ajbmeb-377	167	71	:	:	PUNCT
ajbmeb-377	167	72	the	the	DET
ajbmeb-377	167	73	researcher	researcher	NOUN
ajbmeb-377	167	74	reviewed	review	VERB
ajbmeb-377	167	75	research	research	NOUN
ajbmeb-377	167	76	literature	literature	NOUN
ajbmeb-377	167	77	on	on	ADP
ajbmeb-377	167	78	digital	digital	ADJ
ajbmeb-377	167	79	transformation	transformation	NOUN
ajbmeb-377	167	80	and	and	CCONJ
ajbmeb-377	167	81	the	the	DET
ajbmeb-377	167	82	quality	quality	NOUN
ajbmeb-377	167	83	of	of	ADP
ajbmeb-377	167	84	financial	financial	ADJ
ajbmeb-377	167	85	reports	report	NOUN
ajbmeb-377	167	86	,	,	PUNCT
ajbmeb-377	167	87	with	with	ADP
ajbmeb-377	167	88	the	the	DET
ajbmeb-377	167	89	aim	aim	NOUN
ajbmeb-377	167	90	of	of	ADP
ajbmeb-377	167	91	drafting	draft	VERB
ajbmeb-377	167	92	the	the	DET
ajbmeb-377	167	93	questionnaire	questionnaire	NOUN
ajbmeb-377	167	94	list	list	NOUN
ajbmeb-377	167	95	axes	axis	NOUN
ajbmeb-377	167	96	and	and	CCONJ
ajbmeb-377	167	97	identifying	identify	VERB
ajbmeb-377	167	98	the	the	DET
ajbmeb-377	167	99	most	most	ADV
ajbmeb-377	167	100	important	important	ADJ
ajbmeb-377	167	101	paragraphs	paragraph	NOUN
ajbmeb-377	167	102	.	.	PUNCT
ajbmeb-377	168	1	the	the	DET
ajbmeb-377	168	2	list	list	NOUN
ajbmeb-377	168	3	of	of	ADP
ajbmeb-377	168	4	questionnaires	questionnaire	NOUN
ajbmeb-377	168	5	was	be	AUX
ajbmeb-377	168	6	presented	present	VERB
ajbmeb-377	168	7	in	in	ADP
ajbmeb-377	168	8	its	its	PRON
ajbmeb-377	168	9	preliminary	preliminary	ADJ
ajbmeb-377	168	10	form	form	NOUN
ajbmeb-377	168	11	to	to	ADP
ajbmeb-377	168	12	the	the	DET
ajbmeb-377	168	13	arbitrators	arbitrator	NOUN
ajbmeb-377	168	14	,	,	PUNCT
ajbmeb-377	168	15	consisting	consist	VERB
ajbmeb-377	168	16	of	of	ADP
ajbmeb-377	168	17	two	two	NUM
ajbmeb-377	168	18	main	main	ADJ
ajbmeb-377	168	19	axes	axis	NOUN
ajbmeb-377	168	20	.	.	PUNCT
ajbmeb-377	169	1	what	what	PRON
ajbmeb-377	169	2	they	they	PRON
ajbmeb-377	169	3	saw	see	VERB
ajbmeb-377	169	4	was	be	AUX
ajbmeb-377	169	5	amended	amend	VERB
ajbmeb-377	169	6	.	.	PUNCT
ajbmeb-377	170	1	the	the	DET
ajbmeb-377	170	2	researcher	researcher	NOUN
ajbmeb-377	170	3	used	use	VERB
ajbmeb-377	170	4	the	the	DET
ajbmeb-377	170	5	quinquennial	quinquennial	ADJ
ajbmeb-377	170	6	lectert	lectert	ADJ
ajbmeb-377	170	7	scale	scale	NOUN
ajbmeb-377	170	8	mentioned	mention	VERB
ajbmeb-377	170	9	earlier	early	ADV
ajbmeb-377	170	10	and	and	CCONJ
ajbmeb-377	170	11	tested	test	VERB
ajbmeb-377	170	12	the	the	DET
ajbmeb-377	170	13	veracity	veracity	NOUN
ajbmeb-377	170	14	and	and	CCONJ
ajbmeb-377	170	15	consistency	consistency	NOUN
ajbmeb-377	170	16	of	of	ADP
ajbmeb-377	170	17	the	the	DET
ajbmeb-377	170	18	questionnaire	questionnaire	NOUN
ajbmeb-377	170	19	list	list	NOUN
ajbmeb-377	170	20	after	after	ADP
ajbmeb-377	170	21	its	its	PRON
ajbmeb-377	170	22	initial	initial	ADJ
ajbmeb-377	170	23	design	design	NOUN
ajbmeb-377	170	24	.	.	PUNCT
ajbmeb-377	171	1	as	as	SCONJ
ajbmeb-377	171	2	follows	follow	VERB
ajbmeb-377	171	3	:	:	PUNCT
ajbmeb-377	171	4	1	1	X
ajbmeb-377	171	5	.	.	X
ajbmeb-377	171	6	authenticity	authenticity	NOUN
ajbmeb-377	171	7	of	of	ADP
ajbmeb-377	171	8	the	the	DET
ajbmeb-377	171	9	questionnaire	questionnaire	NOUN
ajbmeb-377	171	10	:	:	PUNCT
ajbmeb-377	171	11	the	the	DET
ajbmeb-377	171	12	questionnaire	questionnaire	NOUN
ajbmeb-377	171	13	is	be	AUX
ajbmeb-377	171	14	genuinely	genuinely	ADV
ajbmeb-377	171	15	intended	intend	VERB
ajbmeb-377	171	16	to	to	PART
ajbmeb-377	171	17	measure	measure	VERB
ajbmeb-377	171	18	what	what	PRON
ajbmeb-377	171	19	it	it	PRON
ajbmeb-377	171	20	is	be	AUX
ajbmeb-377	171	21	designed	design	VERB
ajbmeb-377	171	22	to	to	PART
ajbmeb-377	171	23	measure	measure	VERB
ajbmeb-377	171	24	,	,	PUNCT
ajbmeb-377	171	25	with	with	ADP
ajbmeb-377	171	26	a	a	DET
ajbmeb-377	171	27	view	view	NOUN
ajbmeb-377	171	28	to	to	ADP
ajbmeb-377	171	29	ascertaining	ascertain	VERB
ajbmeb-377	171	30	the	the	DET
ajbmeb-377	171	31	actual	actual	ADJ
ajbmeb-377	171	32	measurements	measurement	NOUN
ajbmeb-377	171	33	'	'	PART
ajbmeb-377	171	34	ability	ability	NOUN
ajbmeb-377	171	35	to	to	PART
ajbmeb-377	171	36	measure	measure	VERB
ajbmeb-377	171	37	what	what	PRON
ajbmeb-377	171	38	they	they	PRON
ajbmeb-377	171	39	are	be	AUX
ajbmeb-377	171	40	supposed	suppose	VERB
ajbmeb-377	171	41	to	to	PART
ajbmeb-377	171	42	measure	measure	VERB
ajbmeb-377	171	43	.	.	PUNCT
ajbmeb-377	172	1	the	the	DET
ajbmeb-377	172	2	researcher	researcher	NOUN
ajbmeb-377	172	3	verified	verify	VERB
ajbmeb-377	172	4	the	the	DET
ajbmeb-377	172	5	validity	validity	NOUN
ajbmeb-377	172	6	of	of	ADP
ajbmeb-377	172	7	the	the	DET
ajbmeb-377	172	8	questionnaire	questionnaire	NOUN
ajbmeb-377	172	9	in	in	ADP
ajbmeb-377	172	10	two	two	NUM
ajbmeb-377	172	11	ways	way	NOUN
ajbmeb-377	172	12	:	:	PUNCT
ajbmeb-377	172	13	a.	a.	NOUN
ajbmeb-377	172	14	"	"	PUNCT
ajbmeb-377	172	15	apparent	apparent	ADJ
ajbmeb-377	172	16	honesty	honesty	NOUN
ajbmeb-377	172	17	:	:	PUNCT
ajbmeb-377	172	18	the	the	DET
ajbmeb-377	172	19	researcher	researcher	NOUN
ajbmeb-377	172	20	presented	present	VERB
ajbmeb-377	172	21	the	the	DET
ajbmeb-377	172	22	questionnaire	questionnaire	NOUN
ajbmeb-377	172	23	list	list	NOUN
ajbmeb-377	172	24	in	in	ADP
ajbmeb-377	172	25	its	its	PRON
ajbmeb-377	172	26	preliminary	preliminary	ADJ
ajbmeb-377	172	27	form	form	NOUN
ajbmeb-377	172	28	to	to	ADP
ajbmeb-377	172	29	a	a	DET
ajbmeb-377	172	30	group	group	NOUN
ajbmeb-377	172	31	of	of	ADP
ajbmeb-377	172	32	arbitrators	arbitrator	NOUN
ajbmeb-377	172	33	and	and	CCONJ
ajbmeb-377	172	34	consisted	consist	VERB
ajbmeb-377	172	35	of	of	ADP
ajbmeb-377	172	36	a	a	DET
ajbmeb-377	172	37	number	number	NOUN
ajbmeb-377	172	38	of	of	ADP
ajbmeb-377	172	39	professors	professor	NOUN
ajbmeb-377	172	40	specializing	specialize	VERB
ajbmeb-377	172	41	in	in	ADP
ajbmeb-377	172	42	accounting	accounting	NOUN
ajbmeb-377	172	43	sciences	science	NOUN
ajbmeb-377	172	44	at	at	ADP
ajbmeb-377	172	45	the	the	DET
ajbmeb-377	172	46	faculty	faculty	NOUN
ajbmeb-377	172	47	of	of	ADP
ajbmeb-377	172	48	management	management	NOUN
ajbmeb-377	172	49	and	and	CCONJ
ajbmeb-377	172	50	economics	economic	NOUN
ajbmeb-377	172	51	of	of	ADP
ajbmeb-377	172	52	the	the	DET
ajbmeb-377	172	53	university	university	NOUN
ajbmeb-377	172	54	of	of	ADP
ajbmeb-377	172	55	tikrit	tikrit	NOUN
ajbmeb-377	172	56	and	and	CCONJ
ajbmeb-377	172	57	samarra	samarra	NOUN
ajbmeb-377	172	58	,	,	PUNCT
ajbmeb-377	172	59	some	some	PRON
ajbmeb-377	172	60	have	have	AUX
ajbmeb-377	172	61	referred	refer	VERB
ajbmeb-377	172	62	to	to	ADP
ajbmeb-377	172	63	the	the	DET
ajbmeb-377	172	64	rewording	rewording	NOUN
ajbmeb-377	172	65	of	of	ADP
ajbmeb-377	172	66	some	some	DET
ajbmeb-377	172	67	paragraphs	paragraph	NOUN
ajbmeb-377	172	68	,	,	PUNCT
ajbmeb-377	172	69	while	while	SCONJ
ajbmeb-377	172	70	some	some	PRON
ajbmeb-377	172	71	have	have	AUX
ajbmeb-377	172	72	pointed	point	VERB
ajbmeb-377	172	73	to	to	ADP
ajbmeb-377	172	74	the	the	DET
ajbmeb-377	172	75	need	need	NOUN
ajbmeb-377	172	76	to	to	PART
ajbmeb-377	172	77	rearrange	rearrange	VERB
ajbmeb-377	172	78	some	some	DET
ajbmeb-377	172	79	paragraphs	paragraph	NOUN
ajbmeb-377	172	80	and	and	CCONJ
ajbmeb-377	172	81	others	other	NOUN
ajbmeb-377	172	82	to	to	PART
ajbmeb-377	172	83	delete	delete	VERB
ajbmeb-377	172	84	them	they	PRON
ajbmeb-377	172	85	.	.	PUNCT
ajbmeb-377	173	1	the	the	DET
ajbmeb-377	173	2	researcher	researcher	NOUN
ajbmeb-377	173	3	amended	amend	VERB
ajbmeb-377	173	4	the	the	DET
ajbmeb-377	173	5	list	list	NOUN
ajbmeb-377	173	6	as	as	SCONJ
ajbmeb-377	173	7	indicated	indicate	VERB
ajbmeb-377	173	8	by	by	ADP
ajbmeb-377	173	9	the	the	DET
ajbmeb-377	173	10	arbitrators	arbitrator	NOUN
ajbmeb-377	173	11	and	and	CCONJ
ajbmeb-377	173	12	took	take	VERB
ajbmeb-377	173	13	all	all	DET
ajbmeb-377	173	14	observations	observation	NOUN
ajbmeb-377	173	15	.	.	PUNCT
ajbmeb-377	174	1	b.	b.	PROPN
ajbmeb-377	174	2	self	self	NOUN
ajbmeb-377	174	3	-	-	PUNCT
ajbmeb-377	174	4	honesty	honesty	NOUN
ajbmeb-377	174	5	:	:	PUNCT
ajbmeb-377	174	6	alpha	alpha	PROPN
ajbmeb-377	174	7	cronbach	cronbach	PROPN
ajbmeb-377	174	8	's	's	PART
ajbmeb-377	174	9	square	square	ADJ
ajbmeb-377	174	10	root	root	NOUN
ajbmeb-377	174	11	self	self	NOUN
ajbmeb-377	174	12	-	-	PUNCT
ajbmeb-377	174	13	honesty	honesty	NOUN
ajbmeb-377	174	14	is	be	AUX
ajbmeb-377	174	15	calculated	calculate	VERB
ajbmeb-377	174	16	by	by	ADP
ajbmeb-377	174	17	finding	find	VERB
ajbmeb-377	174	18	the	the	DET
ajbmeb-377	174	19	square	square	ADJ
ajbmeb-377	174	20	root	root	NOUN
ajbmeb-377	174	21	of	of	ADP
ajbmeb-377	174	22	alpha	alpha	NOUN
ajbmeb-377	174	23	cronbach	cronbach	NOUN
ajbmeb-377	174	24	's	's	PART
ajbmeb-377	174	25	alpha	alpha	ADJ
ajbmeb-377	174	26	coefficient	coefficient	NOUN
ajbmeb-377	174	27	persistence	persistence	NOUN
ajbmeb-377	174	28	factor	factor	NOUN
ajbmeb-377	174	29	(	(	PUNCT
ajbmeb-377	174	30	as	as	SCONJ
ajbmeb-377	174	31	shown	show	VERB
ajbmeb-377	174	32	in	in	ADP
ajbmeb-377	174	33	the	the	DET
ajbmeb-377	174	34	table	table	NOUN
ajbmeb-377	174	35	below	below	ADP
ajbmeb-377	174	36	)	)	PUNCT
ajbmeb-377	174	37	american	american	PROPN
ajbmeb-377	174	38	journal	journal	PROPN
ajbmeb-377	174	39	of	of	ADP
ajbmeb-377	174	40	business	business	NOUN
ajbmeb-377	174	41	management	management	NOUN
ajbmeb-377	174	42	,	,	PUNCT
ajbmeb-377	174	43	economics	economic	NOUN
ajbmeb-377	174	44	and	and	CCONJ
ajbmeb-377	174	45	banking	banking	NOUN
ajbmeb-377	174	46	volume	volume	NOUN
ajbmeb-377	174	47	8	8	NUM
ajbmeb-377	174	48	,	,	PUNCT
ajbmeb-377	174	49	jan	jan	PROPN
ajbmeb-377	174	50	.	.	PROPN
ajbmeb-377	174	51	,	,	PUNCT
ajbmeb-377	174	52	2023	2023	NUM
ajbmeb-377	174	53	p	p	NOUN
ajbmeb-377	174	54	a	a	DET
ajbmeb-377	174	55	g	g	NOUN
ajbmeb-377	174	56	e	e	NOUN
ajbmeb-377	174	57	|	|	ADV
ajbmeb-377	174	58	114	114	NUM
ajbmeb-377	174	59	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	174	60	second	second	NOUN
ajbmeb-377	174	61	:	:	PUNCT
ajbmeb-377	174	62	stability	stability	NOUN
ajbmeb-377	174	63	aself	aself	NOUN
ajbmeb-377	174	64	-	-	PUNCT
ajbmeb-377	174	65	stability	stability	NOUN
ajbmeb-377	174	66	:	:	PUNCT
ajbmeb-377	174	67	a	a	DET
ajbmeb-377	174	68	questionnaire	questionnaire	NOUN
ajbmeb-377	174	69	is	be	AUX
ajbmeb-377	174	70	intended	intend	VERB
ajbmeb-377	174	71	to	to	PART
ajbmeb-377	174	72	steadily	steadily	ADV
ajbmeb-377	174	73	stabilize	stabilize	VERB
ajbmeb-377	174	74	the	the	DET
ajbmeb-377	174	75	results	result	NOUN
ajbmeb-377	174	76	of	of	ADP
ajbmeb-377	174	77	the	the	DET
ajbmeb-377	174	78	questionnaire	questionnaire	NOUN
ajbmeb-377	174	79	and	and	CCONJ
ajbmeb-377	174	80	do	do	AUX
ajbmeb-377	174	81	not	not	PART
ajbmeb-377	174	82	change	change	VERB
ajbmeb-377	174	83	significantly	significantly	ADV
ajbmeb-377	174	84	if	if	SCONJ
ajbmeb-377	174	85	it	it	PRON
ajbmeb-377	174	86	is	be	AUX
ajbmeb-377	174	87	distributed	distribute	VERB
ajbmeb-377	174	88	more	more	ADJ
ajbmeb-377	174	89	than	than	ADP
ajbmeb-377	174	90	once	once	ADV
ajbmeb-377	174	91	during	during	ADP
ajbmeb-377	174	92	certain	certain	ADJ
ajbmeb-377	174	93	periods	period	NOUN
ajbmeb-377	174	94	of	of	ADP
ajbmeb-377	174	95	time	time	NOUN
ajbmeb-377	174	96	under	under	ADP
ajbmeb-377	174	97	similar	similar	ADJ
ajbmeb-377	174	98	circumstances	circumstance	NOUN
ajbmeb-377	174	99	.	.	PUNCT
ajbmeb-377	175	1	a	a	DET
ajbmeb-377	175	2	researcher	researcher	NOUN
ajbmeb-377	175	3	has	have	AUX
ajbmeb-377	175	4	verified	verify	VERB
ajbmeb-377	175	5	the	the	DET
ajbmeb-377	175	6	stability	stability	NOUN
ajbmeb-377	175	7	of	of	ADP
ajbmeb-377	175	8	the	the	DET
ajbmeb-377	175	9	questionnaire	questionnaire	NOUN
ajbmeb-377	175	10	list	list	NOUN
ajbmeb-377	175	11	through	through	ADP
ajbmeb-377	175	12	the	the	DET
ajbmeb-377	175	13	alpha	alpha	PROPN
ajbmeb-377	175	14	kronbach	kronbach	PROPN
ajbmeb-377	175	15	coefficient	coefficient	PROPN
ajbmeb-377	175	16	,	,	PUNCT
ajbmeb-377	175	17	as	as	SCONJ
ajbmeb-377	175	18	shown	show	VERB
ajbmeb-377	175	19	in	in	ADP
ajbmeb-377	175	20	the	the	DET
ajbmeb-377	175	21	table	table	NOUN
ajbmeb-377	175	22	below	below	ADV
ajbmeb-377	175	23	.	.	PUNCT
ajbmeb-377	176	1	table	table	NOUN
ajbmeb-377	176	2	5	5	NUM
ajbmeb-377	176	3	:	:	PUNCT
ajbmeb-377	176	4	fakronbach	fakronbach	NOUN
ajbmeb-377	176	5	coefficient	coefficient	NOUN
ajbmeb-377	176	6	for	for	ADP
ajbmeb-377	176	7	independent	independent	ADJ
ajbmeb-377	176	8	variable	variable	ADJ
ajbmeb-377	176	9	variable	variable	ADJ
ajbmeb-377	176	10	number	number	NOUN
ajbmeb-377	176	11	of	of	ADP
ajbmeb-377	176	12	phrases	phrase	NOUN
ajbmeb-377	176	13	alfa	alfa	PROPN
ajbmeb-377	176	14	kronbach	kronbach	PROPN
ajbmeb-377	176	15	coefficient	coefficient	PROPN
ajbmeb-377	176	16	honesty	honesty	ADJ
ajbmeb-377	176	17	coefficient	coefficient	NOUN
ajbmeb-377	176	18	digital	digital	ADJ
ajbmeb-377	176	19	transformation	transformation	NOUN
ajbmeb-377	176	20	16	16	NUM
ajbmeb-377	176	21	0.856	0.856	NUM
ajbmeb-377	176	22	0.926	0.926	NUM
ajbmeb-377	176	23	quality	quality	NOUN
ajbmeb-377	176	24	of	of	ADP
ajbmeb-377	176	25	financial	financial	ADJ
ajbmeb-377	176	26	reports	report	NOUN
ajbmeb-377	176	27	20	20	NUM
ajbmeb-377	176	28	0.912	0.912	NUM
ajbmeb-377	176	29	0.948	0.948	NUM
ajbmeb-377	176	30	total	total	NOUN
ajbmeb-377	176	31	36	36	NUM
ajbmeb-377	176	32	0.884	0.884	NUM
ajbmeb-377	176	33	0.937	0.937	NUM
ajbmeb-377	177	1	the	the	DET
ajbmeb-377	177	2	table	table	NOUN
ajbmeb-377	177	3	above	above	ADV
ajbmeb-377	177	4	shows	show	VERB
ajbmeb-377	177	5	that	that	SCONJ
ajbmeb-377	177	6	alpha	alpha	NOUN
ajbmeb-377	177	7	cronbach	cronbach	NOUN
ajbmeb-377	177	8	's	's	PART
ajbmeb-377	177	9	value	value	NOUN
ajbmeb-377	177	10	for	for	ADP
ajbmeb-377	177	11	digital	digital	ADJ
ajbmeb-377	177	12	transformation	transformation	NOUN
ajbmeb-377	177	13	and	and	CCONJ
ajbmeb-377	177	14	the	the	DET
ajbmeb-377	177	15	quality	quality	NOUN
ajbmeb-377	177	16	of	of	ADP
ajbmeb-377	177	17	financial	financial	ADJ
ajbmeb-377	177	18	reports	report	NOUN
ajbmeb-377	177	19	was	be	AUX
ajbmeb-377	177	20	(	(	PUNCT
ajbmeb-377	177	21	0.856	0.856	NUM
ajbmeb-377	177	22	,	,	PUNCT
ajbmeb-377	177	23	0.912	0.912	NUM
ajbmeb-377	177	24	)	)	PUNCT
ajbmeb-377	177	25	respectively	respectively	ADV
ajbmeb-377	177	26	,	,	PUNCT
ajbmeb-377	177	27	and	and	CCONJ
ajbmeb-377	177	28	these	these	DET
ajbmeb-377	177	29	values	value	NOUN
ajbmeb-377	177	30	are	be	AUX
ajbmeb-377	177	31	accepted	accept	VERB
ajbmeb-377	177	32	in	in	ADP
ajbmeb-377	177	33	the	the	DET
ajbmeb-377	177	34	form	form	NOUN
ajbmeb-377	177	35	that	that	PRON
ajbmeb-377	177	36	reflects	reflect	VERB
ajbmeb-377	177	37	reliability	reliability	NOUN
ajbmeb-377	177	38	and	and	CCONJ
ajbmeb-377	177	39	confidence	confidence	NOUN
ajbmeb-377	177	40	in	in	ADP
ajbmeb-377	177	41	the	the	DET
ajbmeb-377	177	42	study	study	NOUN
ajbmeb-377	177	43	variables	variable	NOUN
ajbmeb-377	177	44	,	,	PUNCT
ajbmeb-377	177	45	as	as	ADV
ajbmeb-377	177	46	well	well	ADV
ajbmeb-377	177	47	as	as	ADP
ajbmeb-377	177	48	the	the	DET
ajbmeb-377	177	49	total	total	ADJ
ajbmeb-377	177	50	value	value	NOUN
ajbmeb-377	177	51	of	of	ADP
ajbmeb-377	177	52	alpha	alpha	NOUN
ajbmeb-377	177	53	cronbach	cronbach	NOUN
ajbmeb-377	177	54	(	(	PUNCT
ajbmeb-377	177	55	0.884	0.884	NUM
ajbmeb-377	177	56	)	)	PUNCT
ajbmeb-377	177	57	.	.	PUNCT
ajbmeb-377	178	1	binternal	binternal	ADJ
ajbmeb-377	178	2	consistency	consistency	NOUN
ajbmeb-377	178	3	.	.	PUNCT
ajbmeb-377	179	1	the	the	DET
ajbmeb-377	179	2	internal	internal	ADJ
ajbmeb-377	179	3	consistency	consistency	NOUN
ajbmeb-377	179	4	of	of	ADP
ajbmeb-377	179	5	the	the	DET
ajbmeb-377	179	6	questionnaire	questionnaire	NOUN
ajbmeb-377	179	7	's	's	PART
ajbmeb-377	179	8	phrases	phrase	NOUN
ajbmeb-377	179	9	means	mean	VERB
ajbmeb-377	179	10	the	the	DET
ajbmeb-377	179	11	consistency	consistency	NOUN
ajbmeb-377	179	12	of	of	ADP
ajbmeb-377	179	13	all	all	DET
ajbmeb-377	179	14	paragraphs	paragraph	NOUN
ajbmeb-377	179	15	of	of	ADP
ajbmeb-377	179	16	the	the	DET
ajbmeb-377	179	17	questionnaire	questionnaire	NOUN
ajbmeb-377	179	18	with	with	ADP
ajbmeb-377	179	19	its	its	PRON
ajbmeb-377	179	20	focus	focus	NOUN
ajbmeb-377	179	21	,	,	PUNCT
ajbmeb-377	179	22	i.e.	i.e.	X
ajbmeb-377	179	23	,	,	PUNCT
ajbmeb-377	179	24	the	the	DET
ajbmeb-377	179	25	phrase	phrase	NOUN
ajbmeb-377	179	26	measures	measure	VERB
ajbmeb-377	179	27	what	what	PRON
ajbmeb-377	179	28	it	it	PRON
ajbmeb-377	179	29	is	be	AUX
ajbmeb-377	179	30	designed	design	VERB
ajbmeb-377	179	31	to	to	PART
ajbmeb-377	179	32	measure	measure	VERB
ajbmeb-377	179	33	and	and	CCONJ
ajbmeb-377	179	34	does	do	AUX
ajbmeb-377	179	35	not	not	PART
ajbmeb-377	179	36	measure	measure	VERB
ajbmeb-377	179	37	anything	anything	PRON
ajbmeb-377	179	38	else	else	ADV
ajbmeb-377	179	39	.	.	PUNCT
ajbmeb-377	180	1	we	we	PRON
ajbmeb-377	180	2	have	have	AUX
ajbmeb-377	180	3	therefore	therefore	ADV
ajbmeb-377	180	4	calculated	calculate	VERB
ajbmeb-377	180	5	pearson	pearson	PROPN
ajbmeb-377	180	6	's	's	PART
ajbmeb-377	180	7	coefficient	coefficient	NOUN
ajbmeb-377	180	8	between	between	ADP
ajbmeb-377	180	9	the	the	DET
ajbmeb-377	180	10	degree	degree	NOUN
ajbmeb-377	180	11	of	of	ADP
ajbmeb-377	180	12	each	each	DET
ajbmeb-377	180	13	phrase	phrase	NOUN
ajbmeb-377	180	14	of	of	ADP
ajbmeb-377	180	15	the	the	DET
ajbmeb-377	180	16	axis	axis	NOUN
ajbmeb-377	180	17	and	and	CCONJ
ajbmeb-377	180	18	the	the	DET
ajbmeb-377	180	19	overall	overall	ADJ
ajbmeb-377	180	20	degree	degree	NOUN
ajbmeb-377	180	21	of	of	ADP
ajbmeb-377	180	22	the	the	DET
ajbmeb-377	180	23	axis	axis	NOUN
ajbmeb-377	180	24	to	to	PART
ajbmeb-377	180	25	which	which	PRON
ajbmeb-377	180	26	this	this	DET
ajbmeb-377	180	27	paragraph	paragraph	NOUN
ajbmeb-377	180	28	belongs	belong	VERB
ajbmeb-377	180	29	.	.	PUNCT
ajbmeb-377	181	1	table	table	NOUN
ajbmeb-377	181	2	6	6	NUM
ajbmeb-377	181	3	:	:	PUNCT
ajbmeb-377	181	4	the	the	DET
ajbmeb-377	181	5	internal	internal	ADJ
ajbmeb-377	181	6	consistency	consistency	NOUN
ajbmeb-377	181	7	of	of	ADP
ajbmeb-377	181	8	the	the	DET
ajbmeb-377	181	9	first	first	ADJ
ajbmeb-377	181	10	axis	axis	NOUN
ajbmeb-377	181	11	phrases	phrase	VERB
ajbmeb-377	181	12	digital	digital	ADJ
ajbmeb-377	181	13	transformation	transformation	NOUN
ajbmeb-377	181	14	no	no	INTJ
ajbmeb-377	181	15	.	.	PUNCT
ajbmeb-377	182	1	the	the	DET
ajbmeb-377	182	2	first	first	ADJ
ajbmeb-377	182	3	axis	axis	NOUN
ajbmeb-377	182	4	:	:	PUNCT
ajbmeb-377	182	5	digital	digital	ADJ
ajbmeb-377	182	6	transformation	transformation	NOUN
ajbmeb-377	182	7	phrase	phrase	NOUN
ajbmeb-377	182	8	pearson	pearson	NOUN
ajbmeb-377	182	9	factor	factor	NOUN
ajbmeb-377	182	10	moral	moral	ADJ
ajbmeb-377	182	11	1	1	NUM
ajbmeb-377	182	12	digital	digital	ADJ
ajbmeb-377	182	13	transformation	transformation	NOUN
ajbmeb-377	182	14	ensures	ensure	VERB
ajbmeb-377	182	15	accurate	accurate	ADJ
ajbmeb-377	182	16	presentation	presentation	NOUN
ajbmeb-377	182	17	of	of	ADP
ajbmeb-377	182	18	banking	banking	NOUN
ajbmeb-377	182	19	units	unit	NOUN
ajbmeb-377	182	20	'	'	PART
ajbmeb-377	182	21	accounting	accounting	NOUN
ajbmeb-377	182	22	procedures	procedure	NOUN
ajbmeb-377	182	23	and	and	CCONJ
ajbmeb-377	182	24	policies	policy	NOUN
ajbmeb-377	182	25	0.553	0.553	NUM
ajbmeb-377	182	26	0.000	0.000	NUM
ajbmeb-377	182	27	2	2	NUM
ajbmeb-377	182	28	digital	digital	ADJ
ajbmeb-377	182	29	transformation	transformation	NOUN
ajbmeb-377	182	30	contributes	contribute	VERB
ajbmeb-377	182	31	to	to	ADP
ajbmeb-377	182	32	reduced	reduce	VERB
ajbmeb-377	182	33	time	time	NOUN
ajbmeb-377	182	34	,	,	PUNCT
ajbmeb-377	182	35	effort	effort	NOUN
ajbmeb-377	182	36	and	and	CCONJ
ajbmeb-377	182	37	cost	cost	NOUN
ajbmeb-377	182	38	for	for	ADP
ajbmeb-377	182	39	banking	banking	NOUN
ajbmeb-377	182	40	units	unit	NOUN
ajbmeb-377	182	41	0.581	0.581	NUM
ajbmeb-377	182	42	0.000	0.000	NUM
ajbmeb-377	182	43	3	3	NUM
ajbmeb-377	182	44	digital	digital	ADJ
ajbmeb-377	182	45	transformation	transformation	NOUN
ajbmeb-377	182	46	achieves	achieve	VERB
ajbmeb-377	182	47	the	the	DET
ajbmeb-377	182	48	objectives	objective	NOUN
ajbmeb-377	182	49	of	of	ADP
ajbmeb-377	182	50	banking	banking	NOUN
ajbmeb-377	182	51	units	unit	NOUN
ajbmeb-377	182	52	efficiently	efficiently	ADV
ajbmeb-377	182	53	and	and	CCONJ
ajbmeb-377	182	54	effectively	effectively	ADV
ajbmeb-377	182	55	0.541	0.541	NUM
ajbmeb-377	182	56	0.000	0.000	NUM
ajbmeb-377	182	57	4	4	NUM
ajbmeb-377	182	58	digital	digital	ADJ
ajbmeb-377	182	59	transformation	transformation	NOUN
ajbmeb-377	182	60	provides	provide	VERB
ajbmeb-377	182	61	sufficient	sufficient	ADJ
ajbmeb-377	182	62	information	information	NOUN
ajbmeb-377	182	63	for	for	ADP
ajbmeb-377	182	64	decision	decision	NOUN
ajbmeb-377	182	65	makers	maker	NOUN
ajbmeb-377	182	66	and	and	CCONJ
ajbmeb-377	182	67	in	in	ADP
ajbmeb-377	182	68	accordance	accordance	NOUN
ajbmeb-377	182	69	with	with	ADP
ajbmeb-377	182	70	their	their	PRON
ajbmeb-377	182	71	requirements	requirement	NOUN
ajbmeb-377	182	72	0.334	0.334	NUM
ajbmeb-377	182	73	0.000	0.000	NUM
ajbmeb-377	182	74	5	5	NUM
ajbmeb-377	182	75	digital	digital	ADJ
ajbmeb-377	182	76	transformation	transformation	NOUN
ajbmeb-377	182	77	helps	help	VERB
ajbmeb-377	182	78	keep	keep	VERB
ajbmeb-377	182	79	information	information	NOUN
ajbmeb-377	182	80	confidential	confidential	ADJ
ajbmeb-377	182	81	for	for	ADP
ajbmeb-377	182	82	banking	banking	NOUN
ajbmeb-377	182	83	units	unit	NOUN
ajbmeb-377	182	84	0.446	0.446	NUM
ajbmeb-377	182	85	0.000	0.000	NUM
ajbmeb-377	182	86	6	6	NUM
ajbmeb-377	182	87	digital	digital	ADJ
ajbmeb-377	182	88	transformation	transformation	NOUN
ajbmeb-377	182	89	increases	increase	VERB
ajbmeb-377	182	90	the	the	DET
ajbmeb-377	182	91	speed	speed	NOUN
ajbmeb-377	182	92	of	of	ADP
ajbmeb-377	182	93	work	work	NOUN
ajbmeb-377	182	94	performance	performance	NOUN
ajbmeb-377	182	95	of	of	ADP
ajbmeb-377	182	96	banking	banking	NOUN
ajbmeb-377	182	97	units	unit	NOUN
ajbmeb-377	182	98	in	in	ADP
ajbmeb-377	182	99	an	an	DET
ajbmeb-377	182	100	easy	easy	ADJ
ajbmeb-377	182	101	and	and	CCONJ
ajbmeb-377	182	102	streamlined	streamlined	ADJ
ajbmeb-377	182	103	manner	manner	NOUN
ajbmeb-377	182	104	0.570	0.570	NUM
ajbmeb-377	182	105	0.000	0.000	NUM
ajbmeb-377	182	106	7	7	NUM
ajbmeb-377	182	107	digital	digital	ADJ
ajbmeb-377	182	108	transformation	transformation	NOUN
ajbmeb-377	182	109	is	be	AUX
ajbmeb-377	182	110	keen	keen	ADJ
ajbmeb-377	182	111	to	to	PART
ajbmeb-377	182	112	achieve	achieve	VERB
ajbmeb-377	182	113	rapid	rapid	ADJ
ajbmeb-377	182	114	response	response	NOUN
ajbmeb-377	182	115	and	and	CCONJ
ajbmeb-377	182	116	instant	instant	NOUN
ajbmeb-377	182	117	messaging	message	VERB
ajbmeb-377	182	118	0.436	0.436	NUM
ajbmeb-377	182	119	0.000	0.000	NUM
ajbmeb-377	182	120	american	american	ADJ
ajbmeb-377	182	121	journal	journal	PROPN
ajbmeb-377	182	122	of	of	ADP
ajbmeb-377	182	123	business	business	NOUN
ajbmeb-377	182	124	management	management	NOUN
ajbmeb-377	182	125	,	,	PUNCT
ajbmeb-377	182	126	economics	economic	NOUN
ajbmeb-377	182	127	and	and	CCONJ
ajbmeb-377	182	128	banking	banking	NOUN
ajbmeb-377	182	129	volume	volume	NOUN
ajbmeb-377	182	130	8	8	NUM
ajbmeb-377	182	131	,	,	PUNCT
ajbmeb-377	182	132	jan	jan	PROPN
ajbmeb-377	182	133	.	.	PROPN
ajbmeb-377	182	134	,	,	PUNCT
ajbmeb-377	182	135	2023	2023	NUM
ajbmeb-377	182	136	p	p	NOUN
ajbmeb-377	182	137	a	a	DET
ajbmeb-377	182	138	g	g	NOUN
ajbmeb-377	182	139	e	e	NOUN
ajbmeb-377	182	140	|	|	ADV
ajbmeb-377	182	141	115	115	NUM
ajbmeb-377	183	1	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	184	1	it	it	PRON
ajbmeb-377	184	2	is	be	AUX
ajbmeb-377	184	3	clear	clear	ADJ
ajbmeb-377	184	4	from	from	ADP
ajbmeb-377	184	5	the	the	DET
ajbmeb-377	184	6	table	table	NOUN
ajbmeb-377	184	7	above	above	ADP
ajbmeb-377	184	8	that	that	SCONJ
ajbmeb-377	184	9	all	all	DET
ajbmeb-377	184	10	paragraphs	paragraph	NOUN
ajbmeb-377	184	11	are	be	AUX
ajbmeb-377	184	12	linked	link	VERB
ajbmeb-377	184	13	with	with	ADP
ajbmeb-377	184	14	the	the	DET
ajbmeb-377	184	15	first	first	ADJ
ajbmeb-377	184	16	axis	axis	NOUN
ajbmeb-377	184	17	,	,	PUNCT
ajbmeb-377	184	18	i.e.	i.e.	X
ajbmeb-377	184	19	,	,	PUNCT
ajbmeb-377	184	20	that	that	SCONJ
ajbmeb-377	184	21	its	its	PRON
ajbmeb-377	184	22	paragraphs	paragraph	NOUN
ajbmeb-377	184	23	are	be	AUX
ajbmeb-377	184	24	statistically	statistically	ADV
ajbmeb-377	184	25	relevant	relevant	ADJ
ajbmeb-377	184	26	,	,	PUNCT
ajbmeb-377	184	27	where	where	SCONJ
ajbmeb-377	184	28	the	the	DET
ajbmeb-377	184	29	correlation	correlation	NOUN
ajbmeb-377	184	30	transactions	transaction	NOUN
ajbmeb-377	184	31	are	be	AUX
ajbmeb-377	184	32	moral	moral	ADJ
ajbmeb-377	184	33	,	,	PUNCT
ajbmeb-377	184	34	in	in	ADP
ajbmeb-377	184	35	all	all	DET
ajbmeb-377	184	36	paragraphs	paragraph	NOUN
ajbmeb-377	184	37	of	of	ADP
ajbmeb-377	184	38	the	the	DET
ajbmeb-377	184	39	axis	axis	NOUN
ajbmeb-377	184	40	,	,	PUNCT
ajbmeb-377	184	41	i.e.	i.e.	X
ajbmeb-377	184	42	,	,	PUNCT
ajbmeb-377	184	43	there	there	PRON
ajbmeb-377	184	44	is	be	VERB
ajbmeb-377	184	45	a	a	DET
ajbmeb-377	184	46	moral	moral	ADJ
ajbmeb-377	184	47	correlation	correlation	NOUN
ajbmeb-377	184	48	,	,	PUNCT
ajbmeb-377	184	49	from	from	ADP
ajbmeb-377	184	50	which	which	PRON
ajbmeb-377	184	51	the	the	DET
ajbmeb-377	184	52	first	first	ADJ
ajbmeb-377	184	53	axis	axis	NOUN
ajbmeb-377	184	54	paragraphs	paragraph	NOUN
ajbmeb-377	184	55	are	be	AUX
ajbmeb-377	184	56	considered	consider	VERB
ajbmeb-377	184	57	to	to	PART
ajbmeb-377	184	58	be	be	AUX
ajbmeb-377	184	59	authentic	authentic	ADJ
ajbmeb-377	184	60	and	and	CCONJ
ajbmeb-377	184	61	consistent	consistent	ADJ
ajbmeb-377	184	62	internally	internally	ADV
ajbmeb-377	184	63	.	.	PUNCT
ajbmeb-377	185	1	theme	theme	NOUN
ajbmeb-377	185	2	ii	ii	PROPN
ajbmeb-377	185	3	:	:	PUNCT
ajbmeb-377	185	4	quality	quality	NOUN
ajbmeb-377	185	5	of	of	ADP
ajbmeb-377	185	6	financial	financial	ADJ
ajbmeb-377	185	7	reports	report	NOUN
ajbmeb-377	185	8	table	table	VERB
ajbmeb-377	185	9	7	7	NUM
ajbmeb-377	185	10	:	:	PUNCT
ajbmeb-377	185	11	shows	show	VERB
ajbmeb-377	185	12	the	the	DET
ajbmeb-377	185	13	internal	internal	ADJ
ajbmeb-377	185	14	consistency	consistency	NOUN
ajbmeb-377	185	15	of	of	ADP
ajbmeb-377	185	16	the	the	DET
ajbmeb-377	185	17	expressions	expression	NOUN
ajbmeb-377	185	18	of	of	ADP
ajbmeb-377	185	19	adequacy	adequacy	NOUN
ajbmeb-377	185	20	of	of	ADP
ajbmeb-377	185	21	accounting	accounting	NOUN
ajbmeb-377	185	22	information	information	NOUN
ajbmeb-377	185	23	no	no	INTJ
ajbmeb-377	185	24	.	.	PUNCT
ajbmeb-377	186	1	relevancy	relevancy	NOUN
ajbmeb-377	186	2	of	of	ADP
ajbmeb-377	186	3	accounting	account	VERB
ajbmeb-377	186	4	information	information	NOUN
ajbmeb-377	186	5	phrase	phrase	NOUN
ajbmeb-377	186	6	pearson	pearson	NOUN
ajbmeb-377	186	7	factor	factor	NOUN
ajbmeb-377	186	8	moral	moral	ADJ
ajbmeb-377	186	9	1	1	NUM
ajbmeb-377	186	10	contributing	contribute	VERB
ajbmeb-377	186	11	to	to	ADP
ajbmeb-377	186	12	more	more	ADV
ajbmeb-377	186	13	accurate	accurate	ADJ
ajbmeb-377	186	14	predictions	prediction	NOUN
ajbmeb-377	186	15	for	for	ADP
ajbmeb-377	186	16	the	the	DET
ajbmeb-377	186	17	future	future	ADJ
ajbmeb-377	186	18	0.543	0.543	NUM
ajbmeb-377	186	19	0.000	0.000	NUM
ajbmeb-377	186	20	2	2	NUM
ajbmeb-377	186	21	provided	provide	VERB
ajbmeb-377	186	22	in	in	ADP
ajbmeb-377	186	23	a	a	DET
ajbmeb-377	186	24	timely	timely	ADJ
ajbmeb-377	186	25	manner	manner	NOUN
ajbmeb-377	186	26	0.347	0.347	NUM
ajbmeb-377	186	27	0.000	0.000	NUM
ajbmeb-377	186	28	3	3	NUM
ajbmeb-377	186	29	decision	decision	NOUN
ajbmeb-377	186	30	-	-	PUNCT
ajbmeb-377	186	31	making	make	VERB
ajbmeb-377	186	32	needs	need	NOUN
ajbmeb-377	186	33	to	to	PART
ajbmeb-377	186	34	provide	provide	VERB
ajbmeb-377	186	35	appropriate	appropriate	ADJ
ajbmeb-377	186	36	accounting	accounting	NOUN
ajbmeb-377	186	37	information	information	NOUN
ajbmeb-377	186	38	0.654	0.654	NUM
ajbmeb-377	186	39	0.000	0.000	NUM
ajbmeb-377	186	40	4	4	NUM
ajbmeb-377	186	41	the	the	DET
ajbmeb-377	186	42	accounting	accounting	NOUN
ajbmeb-377	186	43	information	information	NOUN
ajbmeb-377	186	44	used	use	VERB
ajbmeb-377	186	45	helps	help	VERB
ajbmeb-377	186	46	and	and	CCONJ
ajbmeb-377	186	47	improves	improve	VERB
ajbmeb-377	186	48	its	its	PRON
ajbmeb-377	186	49	ability	ability	NOUN
ajbmeb-377	186	50	to	to	PART
ajbmeb-377	186	51	predict	predict	VERB
ajbmeb-377	186	52	expected	expect	VERB
ajbmeb-377	186	53	results	result	NOUN
ajbmeb-377	186	54	in	in	ADP
ajbmeb-377	186	55	the	the	DET
ajbmeb-377	186	56	future	future	NOUN
ajbmeb-377	186	57	0.360	0.360	NUM
ajbmeb-377	186	58	0.000	0.000	NUM
ajbmeb-377	186	59	5	5	NUM
ajbmeb-377	186	60	contributing	contribute	VERB
ajbmeb-377	186	61	to	to	ADP
ajbmeb-377	186	62	the	the	DET
ajbmeb-377	186	63	evaluation	evaluation	NOUN
ajbmeb-377	186	64	of	of	ADP
ajbmeb-377	186	65	decisions	decision	NOUN
ajbmeb-377	186	66	'	'	PART
ajbmeb-377	186	67	results	result	NOUN
ajbmeb-377	186	68	0.654	0.654	NUM
ajbmeb-377	186	69	0.000	0.000	NUM
ajbmeb-377	186	70	6	6	NUM
ajbmeb-377	186	71	accounting	accounting	NOUN
ajbmeb-377	186	72	information	information	NOUN
ajbmeb-377	186	73	through	through	ADP
ajbmeb-377	186	74	accounting	accounting	NOUN
ajbmeb-377	186	75	disclosure	disclosure	NOUN
ajbmeb-377	186	76	provides	provide	VERB
ajbmeb-377	186	77	results	result	NOUN
ajbmeb-377	186	78	for	for	ADP
ajbmeb-377	186	79	past	past	ADJ
ajbmeb-377	186	80	events	event	NOUN
ajbmeb-377	186	81	0.436	0.436	NUM
ajbmeb-377	186	82	0.000	0.000	NUM
ajbmeb-377	186	83	7	7	NUM
ajbmeb-377	186	84	the	the	DET
ajbmeb-377	186	85	accounting	accounting	NOUN
ajbmeb-377	186	86	information	information	NOUN
ajbmeb-377	186	87	lost	lose	VERB
ajbmeb-377	186	88	its	its	PRON
ajbmeb-377	186	89	value	value	NOUN
ajbmeb-377	186	90	if	if	SCONJ
ajbmeb-377	186	91	it	it	PRON
ajbmeb-377	186	92	did	do	AUX
ajbmeb-377	186	93	not	not	PART
ajbmeb-377	186	94	reach	reach	VERB
ajbmeb-377	186	95	its	its	PRON
ajbmeb-377	186	96	users	user	NOUN
ajbmeb-377	186	97	in	in	ADP
ajbmeb-377	186	98	a	a	DET
ajbmeb-377	186	99	timely	timely	ADJ
ajbmeb-377	186	100	manner	manner	NOUN
ajbmeb-377	186	101	0.698	0.698	NUM
ajbmeb-377	186	102	0.000	0.000	NUM
ajbmeb-377	186	103	table	table	NOUN
ajbmeb-377	186	104	8	8	NUM
ajbmeb-377	186	105	:	:	PUNCT
ajbmeb-377	186	106	shows	show	VERB
ajbmeb-377	186	107	the	the	DET
ajbmeb-377	186	108	internal	internal	ADJ
ajbmeb-377	186	109	consistency	consistency	NOUN
ajbmeb-377	186	110	of	of	ADP
ajbmeb-377	186	111	expressions	expression	NOUN
ajbmeb-377	186	112	of	of	ADP
ajbmeb-377	186	113	genuine	genuine	ADJ
ajbmeb-377	186	114	representation	representation	NOUN
ajbmeb-377	186	115	and	and	CCONJ
ajbmeb-377	186	116	accounting	accounting	NOUN
ajbmeb-377	186	117	information	information	NOUN
ajbmeb-377	187	1	no	no	INTJ
ajbmeb-377	187	2	.	.	PUNCT
ajbmeb-377	188	1	faithful	faithful	ADJ
ajbmeb-377	188	2	representation	representation	NOUN
ajbmeb-377	188	3	of	of	ADP
ajbmeb-377	188	4	accounting	accounting	NOUN
ajbmeb-377	188	5	information	information	NOUN
ajbmeb-377	188	6	phrase	phrase	NOUN
ajbmeb-377	188	7	pearson	pearson	NOUN
ajbmeb-377	188	8	factor	factor	NOUN
ajbmeb-377	188	9	moral	moral	ADJ
ajbmeb-377	188	10	1	1	NUM
ajbmeb-377	188	11	objective	objective	ADJ
ajbmeb-377	188	12	presentation	presentation	NOUN
ajbmeb-377	188	13	of	of	ADP
ajbmeb-377	188	14	information	information	NOUN
ajbmeb-377	188	15	0.333	0.333	NUM
ajbmeb-377	188	16	0.000	0.000	NUM
ajbmeb-377	188	17	2	2	NUM
ajbmeb-377	188	18	sincerely	sincerely	ADV
ajbmeb-377	188	19	and	and	CCONJ
ajbmeb-377	188	20	safely	safely	ADV
ajbmeb-377	188	21	reflect	reflect	VERB
ajbmeb-377	188	22	economic	economic	ADJ
ajbmeb-377	188	23	events	event	NOUN
ajbmeb-377	188	24	0.512	0.512	NUM
ajbmeb-377	188	25	0.000	0.000	NUM
ajbmeb-377	188	26	3	3	NUM
ajbmeb-377	188	27	accounting	accounting	NOUN
ajbmeb-377	188	28	information	information	NOUN
ajbmeb-377	188	29	is	be	AUX
ajbmeb-377	188	30	free	free	ADJ
ajbmeb-377	188	31	from	from	ADP
ajbmeb-377	188	32	material	material	ADJ
ajbmeb-377	188	33	errors	error	NOUN
ajbmeb-377	188	34	0.219	0.219	NUM
ajbmeb-377	188	35	0.000	0.000	NUM
ajbmeb-377	188	36	4	4	NUM
ajbmeb-377	188	37	comparison	comparison	NOUN
ajbmeb-377	188	38	with	with	ADP
ajbmeb-377	188	39	other	other	ADJ
ajbmeb-377	188	40	economic	economic	ADJ
ajbmeb-377	188	41	units	unit	NOUN
ajbmeb-377	188	42	0.481	0.481	NUM
ajbmeb-377	188	43	0.000	0.000	NUM
ajbmeb-377	188	44	5	5	NUM
ajbmeb-377	188	45	presented	present	VERB
ajbmeb-377	188	46	in	in	ADP
ajbmeb-377	188	47	accordance	accordance	NOUN
ajbmeb-377	188	48	with	with	ADP
ajbmeb-377	188	49	their	their	PRON
ajbmeb-377	188	50	relative	relative	ADJ
ajbmeb-377	188	51	importance	importance	NOUN
ajbmeb-377	188	52	0.735	0.735	NUM
ajbmeb-377	188	53	0.000	0.000	NUM
ajbmeb-377	188	54	6	6	NUM
ajbmeb-377	188	55	enable	enable	ADJ
ajbmeb-377	188	56	to	to	PART
ajbmeb-377	188	57	tab	tab	VERB
ajbmeb-377	188	58	and	and	CCONJ
ajbmeb-377	188	59	display	display	VERB
ajbmeb-377	188	60	accounting	accounting	NOUN
ajbmeb-377	188	61	information	information	NOUN
ajbmeb-377	188	62	clearly	clearly	ADV
ajbmeb-377	188	63	and	and	CCONJ
ajbmeb-377	188	64	accurately	accurately	ADV
ajbmeb-377	188	65	0.197	0.197	NUM
ajbmeb-377	188	66	0.000	0.000	NUM
ajbmeb-377	188	67	7	7	NUM
ajbmeb-377	188	68	all	all	DET
ajbmeb-377	188	69	important	important	ADJ
ajbmeb-377	188	70	information	information	NOUN
ajbmeb-377	188	71	is	be	AUX
ajbmeb-377	188	72	displayed	display	VERB
ajbmeb-377	188	73	0.732	0.732	NUM
ajbmeb-377	188	74	0.000	0.000	NUM
ajbmeb-377	188	75	from	from	ADP
ajbmeb-377	188	76	the	the	DET
ajbmeb-377	188	77	table	table	NOUN
ajbmeb-377	188	78	above	above	ADV
ajbmeb-377	188	79	,	,	PUNCT
ajbmeb-377	188	80	it	it	PRON
ajbmeb-377	188	81	is	be	AUX
ajbmeb-377	188	82	clear	clear	ADJ
ajbmeb-377	188	83	that	that	SCONJ
ajbmeb-377	188	84	all	all	DET
ajbmeb-377	188	85	paragraphs	paragraph	NOUN
ajbmeb-377	188	86	are	be	AUX
ajbmeb-377	188	87	linked	link	VERB
ajbmeb-377	188	88	with	with	ADP
ajbmeb-377	188	89	the	the	DET
ajbmeb-377	188	90	second	second	ADJ
ajbmeb-377	188	91	axis	axis	NOUN
ajbmeb-377	188	92	,	,	PUNCT
ajbmeb-377	188	93	i.e.	i.e.	X
ajbmeb-377	188	94	,	,	PUNCT
ajbmeb-377	188	95	that	that	SCONJ
ajbmeb-377	188	96	its	its	PRON
ajbmeb-377	188	97	paragraphs	paragraph	NOUN
ajbmeb-377	188	98	are	be	AUX
ajbmeb-377	188	99	statistically	statistically	ADV
ajbmeb-377	188	100	relevant	relevant	ADJ
ajbmeb-377	188	101	,	,	PUNCT
ajbmeb-377	188	102	where	where	SCONJ
ajbmeb-377	188	103	in	in	ADP
ajbmeb-377	188	104	all	all	DET
ajbmeb-377	188	105	paragraphs	paragraph	NOUN
ajbmeb-377	188	106	of	of	ADP
ajbmeb-377	188	107	the	the	DET
ajbmeb-377	188	108	second	second	ADJ
ajbmeb-377	188	109	axis	axis	NOUN
ajbmeb-377	188	110	,	,	PUNCT
ajbmeb-377	188	111	the	the	DET
ajbmeb-377	188	112	correlation	correlation	NOUN
ajbmeb-377	188	113	transactions	transaction	NOUN
ajbmeb-377	188	114	are	be	AUX
ajbmeb-377	188	115	moral	moral	ADJ
ajbmeb-377	188	116	,	,	PUNCT
ajbmeb-377	188	117	i.e.	i.e.	X
ajbmeb-377	188	118	,	,	PUNCT
ajbmeb-377	188	119	there	there	PRON
ajbmeb-377	188	120	is	be	VERB
ajbmeb-377	188	121	a	a	DET
ajbmeb-377	188	122	moral	moral	ADJ
ajbmeb-377	188	123	correlation	correlation	NOUN
ajbmeb-377	188	124	,	,	PUNCT
ajbmeb-377	188	125	of	of	ADP
ajbmeb-377	188	126	which	which	PRON
ajbmeb-377	188	127	the	the	DET
ajbmeb-377	188	128	second	second	ADJ
ajbmeb-377	188	129	axis	axis	NOUN
ajbmeb-377	188	130	paragraphs	paragraph	NOUN
ajbmeb-377	188	131	are	be	AUX
ajbmeb-377	188	132	considered	consider	VERB
ajbmeb-377	188	133	to	to	PART
ajbmeb-377	188	134	be	be	AUX
ajbmeb-377	188	135	authentic	authentic	ADJ
ajbmeb-377	188	136	and	and	CCONJ
ajbmeb-377	188	137	internally	internally	ADV
ajbmeb-377	188	138	consistent	consistent	ADJ
ajbmeb-377	188	139	.	.	PUNCT
ajbmeb-377	189	1	theme	theme	NOUN
ajbmeb-377	189	2	iii	iii	PROPN
ajbmeb-377	189	3	:	:	PUNCT
ajbmeb-377	189	4	impact	impact	NOUN
ajbmeb-377	189	5	of	of	ADP
ajbmeb-377	189	6	digital	digital	ADJ
ajbmeb-377	189	7	transformation	transformation	NOUN
ajbmeb-377	189	8	on	on	ADP
ajbmeb-377	189	9	the	the	DET
ajbmeb-377	189	10	quality	quality	NOUN
ajbmeb-377	189	11	of	of	ADP
ajbmeb-377	189	12	financial	financial	ADJ
ajbmeb-377	189	13	reporting	reporting	NOUN
ajbmeb-377	189	14	american	american	ADJ
ajbmeb-377	189	15	journal	journal	PROPN
ajbmeb-377	189	16	of	of	ADP
ajbmeb-377	189	17	business	business	NOUN
ajbmeb-377	189	18	management	management	NOUN
ajbmeb-377	189	19	,	,	PUNCT
ajbmeb-377	189	20	economics	economic	NOUN
ajbmeb-377	189	21	and	and	CCONJ
ajbmeb-377	189	22	banking	banking	NOUN
ajbmeb-377	189	23	volume	volume	NOUN
ajbmeb-377	189	24	8	8	NUM
ajbmeb-377	189	25	,	,	PUNCT
ajbmeb-377	189	26	jan	jan	PROPN
ajbmeb-377	189	27	.	.	PROPN
ajbmeb-377	189	28	,	,	PUNCT
ajbmeb-377	189	29	2023	2023	NUM
ajbmeb-377	189	30	p	p	NOUN
ajbmeb-377	189	31	a	a	DET
ajbmeb-377	189	32	g	g	NOUN
ajbmeb-377	189	33	e	e	PROPN
ajbmeb-377	189	34	|	|	ADV
ajbmeb-377	189	35	116	116	NUM
ajbmeb-377	189	36	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	189	37	table	table	NOUN
ajbmeb-377	189	38	9	9	NUM
ajbmeb-377	189	39	:	:	PUNCT
ajbmeb-377	189	40	the	the	DET
ajbmeb-377	189	41	internal	internal	ADJ
ajbmeb-377	189	42	consistency	consistency	NOUN
ajbmeb-377	189	43	of	of	ADP
ajbmeb-377	189	44	the	the	DET
ajbmeb-377	189	45	terms	term	NOUN
ajbmeb-377	189	46	"	"	PUNCT
ajbmeb-377	189	47	digital	digital	ADJ
ajbmeb-377	189	48	transformation	transformation	NOUN
ajbmeb-377	189	49	"	"	PUNCT
ajbmeb-377	189	50	in	in	ADP
ajbmeb-377	189	51	the	the	DET
ajbmeb-377	189	52	quality	quality	NOUN
ajbmeb-377	189	53	of	of	ADP
ajbmeb-377	189	54	financial	financial	ADJ
ajbmeb-377	189	55	reports	report	NOUN
ajbmeb-377	189	56	no	no	INTJ
ajbmeb-377	190	1	.	.	PUNCT
ajbmeb-377	190	2	phrase	phrase	NOUN
ajbmeb-377	190	3	pearson	pearson	NOUN
ajbmeb-377	190	4	moral	moral	ADJ
ajbmeb-377	190	5	1	1	NUM
ajbmeb-377	190	6	digital	digital	ADJ
ajbmeb-377	190	7	transformation	transformation	NOUN
ajbmeb-377	190	8	contributes	contribute	VERB
ajbmeb-377	190	9	.	.	PUNCT
ajbmeb-377	191	1	in	in	ADP
ajbmeb-377	191	2	assessing	assess	VERB
ajbmeb-377	191	3	the	the	DET
ajbmeb-377	191	4	digital	digital	ADJ
ajbmeb-377	191	5	economic	economic	ADJ
ajbmeb-377	191	6	unit	unit	NOUN
ajbmeb-377	191	7	's	's	PART
ajbmeb-377	191	8	ability	ability	NOUN
ajbmeb-377	191	9	to	to	PART
ajbmeb-377	191	10	provide	provide	VERB
ajbmeb-377	191	11	periodic	periodic	ADJ
ajbmeb-377	191	12	services	service	NOUN
ajbmeb-377	191	13	,	,	PUNCT
ajbmeb-377	191	14	ongoing	ongoing	ADJ
ajbmeb-377	191	15	and	and	CCONJ
ajbmeb-377	191	16	immediate	immediate	ADJ
ajbmeb-377	191	17	reports	report	NOUN
ajbmeb-377	191	18	.	.	PUNCT
ajbmeb-377	192	1	senior	senior	ADJ
ajbmeb-377	192	2	management	management	NOUN
ajbmeb-377	192	3	affecting	affect	VERB
ajbmeb-377	192	4	(	(	PUNCT
ajbmeb-377	192	5	quality	quality	NOUN
ajbmeb-377	192	6	of	of	ADP
ajbmeb-377	192	7	financial	financial	ADJ
ajbmeb-377	192	8	reports	report	NOUN
ajbmeb-377	192	9	)	)	PUNCT
ajbmeb-377	192	10	0.765	0.765	NUM
ajbmeb-377	192	11	0.000	0.000	NUM
ajbmeb-377	192	12	2	2	NUM
ajbmeb-377	192	13	the	the	DET
ajbmeb-377	192	14	use	use	NOUN
ajbmeb-377	192	15	of	of	ADP
ajbmeb-377	192	16	mechanism	mechanism	NOUN
ajbmeb-377	192	17	.	.	PUNCT
ajbmeb-377	193	1	digital	digital	ADJ
ajbmeb-377	193	2	transformation	transformation	NOUN
ajbmeb-377	193	3	helps	help	VERB
ajbmeb-377	193	4	the	the	DET
ajbmeb-377	193	5	internal	internal	ADJ
ajbmeb-377	193	6	auditor	auditor	NOUN
ajbmeb-377	193	7	.	.	PUNCT
ajbmeb-377	194	1	in	in	ADP
ajbmeb-377	194	2	conducting	conduct	VERB
ajbmeb-377	194	3	a	a	DET
ajbmeb-377	194	4	comprehensive	comprehensive	ADJ
ajbmeb-377	194	5	evaluation	evaluation	NOUN
ajbmeb-377	194	6	and	and	CCONJ
ajbmeb-377	194	7	preparing	prepare	VERB
ajbmeb-377	194	8	periodic	periodic	ADJ
ajbmeb-377	194	9	reports	report	NOUN
ajbmeb-377	194	10	containing	contain	VERB
ajbmeb-377	194	11	the	the	DET
ajbmeb-377	194	12	most	most	ADV
ajbmeb-377	194	13	important	important	ADJ
ajbmeb-377	194	14	observations	observation	NOUN
ajbmeb-377	194	15	,	,	PUNCT
ajbmeb-377	194	16	discussing	discuss	VERB
ajbmeb-377	194	17	them	they	PRON
ajbmeb-377	194	18	with	with	ADP
ajbmeb-377	194	19	the	the	DET
ajbmeb-377	194	20	governing	govern	VERB
ajbmeb-377	194	21	council	council	NOUN
ajbmeb-377	194	22	and	and	CCONJ
ajbmeb-377	194	23	making	make	VERB
ajbmeb-377	194	24	recommendations	recommendation	NOUN
ajbmeb-377	194	25	and	and	CCONJ
ajbmeb-377	194	26	actions	action	NOUN
ajbmeb-377	194	27	.	.	PUNCT
ajbmeb-377	195	1	appropriate	appropriate	ADJ
ajbmeb-377	195	2	corrective	corrective	ADJ
ajbmeb-377	195	3	to	to	PART
ajbmeb-377	195	4	improve	improve	VERB
ajbmeb-377	195	5	the	the	DET
ajbmeb-377	195	6	quality	quality	NOUN
ajbmeb-377	195	7	of	of	ADP
ajbmeb-377	195	8	financial	financial	ADJ
ajbmeb-377	195	9	reports	report	NOUN
ajbmeb-377	195	10	.	.	PUNCT
ajbmeb-377	196	1	0.567	0.567	NUM
ajbmeb-377	196	2	0.000	0.000	NUM
ajbmeb-377	196	3	3	3	NUM
ajbmeb-377	196	4	the	the	DET
ajbmeb-377	196	5	use	use	NOUN
ajbmeb-377	196	6	of	of	ADP
ajbmeb-377	196	7	digital	digital	ADJ
ajbmeb-377	196	8	technologies	technology	NOUN
ajbmeb-377	196	9	works	work	VERB
ajbmeb-377	196	10	in	in	ADP
ajbmeb-377	196	11	.	.	PUNCT
ajbmeb-377	197	1	accounting	accounting	NOUN
ajbmeb-377	197	2	processes	process	NOUN
ajbmeb-377	197	3	,	,	PUNCT
ajbmeb-377	197	4	to	to	PART
ajbmeb-377	197	5	make	make	VERB
ajbmeb-377	197	6	financial	financial	ADJ
ajbmeb-377	197	7	reports	report	NOUN
ajbmeb-377	197	8	free	free	ADJ
ajbmeb-377	197	9	of	of	ADP
ajbmeb-377	197	10	(	(	PUNCT
ajbmeb-377	197	11	distortion	distortion	NOUN
ajbmeb-377	197	12	and	and	CCONJ
ajbmeb-377	197	13	misrepresentation	misrepresentation	NOUN
ajbmeb-377	197	14	)	)	PUNCT
ajbmeb-377	197	15	0.785	0.785	NUM
ajbmeb-377	197	16	0.000	0.000	NUM
ajbmeb-377	197	17	4	4	NUM
ajbmeb-377	197	18	increases	increase	VERB
ajbmeb-377	197	19	the	the	DET
ajbmeb-377	197	20	use	use	NOUN
ajbmeb-377	197	21	of	of	ADP
ajbmeb-377	197	22	(	(	PUNCT
ajbmeb-377	197	23	xbrl	xbrl	PROPN
ajbmeb-377	197	24	)	)	PUNCT
ajbmeb-377	197	25	,	,	PUNCT
ajbmeb-377	197	26	reporting	report	VERB
ajbmeb-377	197	27	language	language	NOUN
ajbmeb-377	197	28	.	.	PUNCT
ajbmeb-377	198	1	expanded	expand	VERB
ajbmeb-377	198	2	commercial	commercial	NOUN
ajbmeb-377	198	3	,	,	PUNCT
ajbmeb-377	198	4	from	from	ADP
ajbmeb-377	198	5	users	user	NOUN
ajbmeb-377	198	6	'	'	PART
ajbmeb-377	198	7	confidence	confidence	NOUN
ajbmeb-377	198	8	in	in	ADP
ajbmeb-377	198	9	quality	quality	NOUN
ajbmeb-377	198	10	.	.	PUNCT
ajbmeb-377	199	1	financial	financial	ADJ
ajbmeb-377	199	2	reports	report	NOUN
ajbmeb-377	199	3	70.69	70.69	NUM
ajbmeb-377	199	4	0.000	0.000	NUM
ajbmeb-377	199	5	5	5	NUM
ajbmeb-377	199	6	it	it	PRON
ajbmeb-377	199	7	supports	support	VERB
ajbmeb-377	199	8	the	the	DET
ajbmeb-377	199	9	use	use	NOUN
ajbmeb-377	199	10	of	of	ADP
ajbmeb-377	199	11	digital	digital	ADJ
ajbmeb-377	199	12	technology	technology	NOUN
ajbmeb-377	199	13	,	,	PUNCT
ajbmeb-377	199	14	improving	improve	VERB
ajbmeb-377	199	15	the	the	DET
ajbmeb-377	199	16	quality	quality	NOUN
ajbmeb-377	199	17	of	of	ADP
ajbmeb-377	199	18	financial	financial	ADJ
ajbmeb-377	199	19	reporting	reporting	NOUN
ajbmeb-377	199	20	,	,	PUNCT
ajbmeb-377	199	21	because	because	SCONJ
ajbmeb-377	199	22	it	it	PRON
ajbmeb-377	199	23	has	have	AUX
ajbmeb-377	199	24	been	be	AUX
ajbmeb-377	199	25	prepared	prepare	VERB
ajbmeb-377	199	26	.	.	PUNCT
ajbmeb-377	200	1	in	in	ADP
ajbmeb-377	200	2	light	light	NOUN
ajbmeb-377	200	3	of	of	ADP
ajbmeb-377	200	4	the	the	DET
ajbmeb-377	200	5	set	set	NOUN
ajbmeb-377	200	6	of	of	ADP
ajbmeb-377	200	7	legal	legal	ADJ
ajbmeb-377	200	8	,	,	PUNCT
ajbmeb-377	200	9	regulatory	regulatory	ADJ
ajbmeb-377	200	10	,	,	PUNCT
ajbmeb-377	200	11	and	and	CCONJ
ajbmeb-377	200	12	professional	professional	ADJ
ajbmeb-377	200	13	standards	standard	NOUN
ajbmeb-377	200	14	.	.	PUNCT
ajbmeb-377	201	1	0.679	0.679	NUM
ajbmeb-377	201	2	0.000	0.000	NUM
ajbmeb-377	201	3	6	6	NUM
ajbmeb-377	201	4	the	the	DET
ajbmeb-377	201	5	use	use	NOUN
ajbmeb-377	201	6	of	of	ADP
ajbmeb-377	201	7	digital	digital	ADJ
ajbmeb-377	201	8	technologies	technology	NOUN
ajbmeb-377	201	9	completes	complete	VERB
ajbmeb-377	201	10	information	information	NOUN
ajbmeb-377	201	11	in	in	ADP
ajbmeb-377	201	12	financial	financial	ADJ
ajbmeb-377	201	13	reports	report	NOUN
ajbmeb-377	201	14	and	and	CCONJ
ajbmeb-377	201	15	presents	present	VERB
ajbmeb-377	201	16	it	it	PRON
ajbmeb-377	201	17	in	in	ADP
ajbmeb-377	201	18	an	an	DET
ajbmeb-377	201	19	orderly	orderly	ADJ
ajbmeb-377	201	20	and	and	CCONJ
ajbmeb-377	201	21	adequate	adequate	ADJ
ajbmeb-377	201	22	manner	manner	NOUN
ajbmeb-377	201	23	0.878	0.878	NUM
ajbmeb-377	201	24	0.000	0.000	NUM
ajbmeb-377	201	25	7	7	NUM
ajbmeb-377	201	26	the	the	DET
ajbmeb-377	201	27	use	use	NOUN
ajbmeb-377	201	28	of	of	ADP
ajbmeb-377	201	29	xbrl	xbrl	PROPN
ajbmeb-377	201	30	(	(	PUNCT
ajbmeb-377	201	31	expanded	expand	VERB
ajbmeb-377	201	32	trade	trade	NOUN
ajbmeb-377	201	33	reporting	reporting	NOUN
ajbmeb-377	201	34	)	)	PUNCT
ajbmeb-377	201	35	language	language	NOUN
ajbmeb-377	201	36	leads	lead	VERB
ajbmeb-377	201	37	to	to	ADP
ajbmeb-377	201	38	neutrality	neutrality	NOUN
ajbmeb-377	201	39	and	and	CCONJ
ajbmeb-377	201	40	impartiality	impartiality	NOUN
ajbmeb-377	201	41	.	.	PUNCT
ajbmeb-377	202	1	in	in	ADP
ajbmeb-377	202	2	the	the	DET
ajbmeb-377	202	3	information	information	NOUN
ajbmeb-377	202	4	received	receive	VERB
ajbmeb-377	202	5	.	.	PUNCT
ajbmeb-377	203	1	in	in	ADP
ajbmeb-377	203	2	financial	financial	ADJ
ajbmeb-377	203	3	reports	report	NOUN
ajbmeb-377	203	4	0.497	0.497	NUM
ajbmeb-377	203	5	0.000	0.000	NUM
ajbmeb-377	203	6	8	8	NUM
ajbmeb-377	203	7	the	the	DET
ajbmeb-377	203	8	application	application	NOUN
ajbmeb-377	203	9	helps	help	VERB
ajbmeb-377	203	10	.	.	PUNCT
ajbmeb-377	204	1	digital	digital	ADJ
ajbmeb-377	204	2	transformation	transformation	NOUN
ajbmeb-377	204	3	mechanisms	mechanism	NOUN
ajbmeb-377	204	4	increase	increase	VERB
ajbmeb-377	204	5	.	.	PUNCT
ajbmeb-377	205	1	predictive	predictive	ADJ
ajbmeb-377	205	2	ability	ability	NOUN
ajbmeb-377	205	3	of	of	ADP
ajbmeb-377	205	4	events	event	NOUN
ajbmeb-377	205	5	.	.	PUNCT
ajbmeb-377	206	1	economic	economic	ADJ
ajbmeb-377	206	2	for	for	ADP
ajbmeb-377	206	3	financial	financial	ADJ
ajbmeb-377	206	4	reporting	reporting	NOUN
ajbmeb-377	206	5	users	user	NOUN
ajbmeb-377	206	6	0.857	0.857	NUM
ajbmeb-377	206	7	0.000	0.000	NUM
ajbmeb-377	206	8	9	9	NUM
ajbmeb-377	206	9	the	the	DET
ajbmeb-377	206	10	application	application	NOUN
ajbmeb-377	206	11	of	of	ADP
ajbmeb-377	206	12	transformation	transformation	NOUN
ajbmeb-377	206	13	mechanisms	mechanism	NOUN
ajbmeb-377	206	14	,	,	PUNCT
ajbmeb-377	206	15	digital	digital	PROPN
ajbmeb-377	206	16	helps	help	VERB
ajbmeb-377	206	17	to	to	PART
ajbmeb-377	206	18	provide	provide	VERB
ajbmeb-377	206	19	information	information	NOUN
ajbmeb-377	206	20	in	in	ADP
ajbmeb-377	206	21	a	a	DET
ajbmeb-377	206	22	timely	timely	ADJ
ajbmeb-377	206	23	manner	manner	NOUN
ajbmeb-377	206	24	to	to	PART
ajbmeb-377	206	25	make	make	VERB
ajbmeb-377	206	26	economic	economic	ADJ
ajbmeb-377	206	27	decisions	decision	NOUN
ajbmeb-377	206	28	.	.	PUNCT
ajbmeb-377	207	1	users	user	NOUN
ajbmeb-377	207	2	of	of	ADP
ajbmeb-377	207	3	financial	financial	ADJ
ajbmeb-377	207	4	reports	report	NOUN
ajbmeb-377	207	5	0.789	0.789	NUM
ajbmeb-377	207	6	0.000	0.000	NUM
ajbmeb-377	207	7	10	10	NUM
ajbmeb-377	207	8	digital	digital	ADJ
ajbmeb-377	207	9	transformation	transformation	NOUN
ajbmeb-377	207	10	mechanisms	mechanism	NOUN
ajbmeb-377	207	11	help	help	VERB
ajbmeb-377	207	12	suitability	suitability	NOUN
ajbmeb-377	207	13	.	.	PUNCT
ajbmeb-377	208	1	decision	decision	NOUN
ajbmeb-377	208	2	-	-	PUNCT
ajbmeb-377	208	3	making	making	NOUN
ajbmeb-377	208	4	for	for	ADP
ajbmeb-377	208	5	financial	financial	ADJ
ajbmeb-377	208	6	reporting	reporting	NOUN
ajbmeb-377	208	7	users/	users/	PROPN
ajbmeb-377	208	8	0.865	0.865	NUM
ajbmeb-377	208	9	0.000	0.000	NUM
ajbmeb-377	208	10	11	11	NUM
ajbmeb-377	208	11	digital	digital	ADJ
ajbmeb-377	208	12	institutional	institutional	ADJ
ajbmeb-377	208	13	architecture	architecture	NOUN
ajbmeb-377	208	14	helps	help	VERB
ajbmeb-377	208	15	measure	measure	VERB
ajbmeb-377	208	16	the	the	DET
ajbmeb-377	208	17	financial	financial	ADJ
ajbmeb-377	208	18	and	and	CCONJ
ajbmeb-377	208	19	nonfinancial	nonfinancial	ADJ
ajbmeb-377	208	20	impact	impact	NOUN
ajbmeb-377	208	21	of	of	ADP
ajbmeb-377	208	22	digital	digital	ADJ
ajbmeb-377	208	23	transformation	transformation	NOUN
ajbmeb-377	208	24	and	and	CCONJ
ajbmeb-377	208	25	provides	provide	VERB
ajbmeb-377	208	26	digital	digital	ADJ
ajbmeb-377	208	27	services	service	NOUN
ajbmeb-377	208	28	that	that	PRON
ajbmeb-377	208	29	contribute	contribute	VERB
ajbmeb-377	208	30	to	to	ADP
ajbmeb-377	208	31	increasing	increase	VERB
ajbmeb-377	208	32	confidence	confidence	NOUN
ajbmeb-377	208	33	in	in	ADP
ajbmeb-377	208	34	financial	financial	ADJ
ajbmeb-377	208	35	reporting	reporting	NOUN
ajbmeb-377	208	36	.	.	PUNCT
ajbmeb-377	209	1	0.749	0.749	NUM
ajbmeb-377	209	2	0.000	0.000	NUM
ajbmeb-377	209	3	12	12	NUM
ajbmeb-377	209	4	the	the	DET
ajbmeb-377	209	5	application	application	NOUN
ajbmeb-377	209	6	of	of	ADP
ajbmeb-377	209	7	digital	digital	ADJ
ajbmeb-377	209	8	transformation	transformation	NOUN
ajbmeb-377	209	9	mechanisms	mechanism	NOUN
ajbmeb-377	209	10	helps	help	VERB
ajbmeb-377	209	11	to	to	PART
ajbmeb-377	209	12	clarify	clarify	VERB
ajbmeb-377	209	13	the	the	DET
ajbmeb-377	209	14	accuracy	accuracy	NOUN
ajbmeb-377	209	15	of	of	ADP
ajbmeb-377	209	16	the	the	DET
ajbmeb-377	209	17	information	information	NOUN
ajbmeb-377	209	18	contained	contain	VERB
ajbmeb-377	209	19	in	in	ADP
ajbmeb-377	209	20	the	the	DET
ajbmeb-377	209	21	financial	financial	ADJ
ajbmeb-377	209	22	reports	report	NOUN
ajbmeb-377	209	23	0.864	0.864	NUM
ajbmeb-377	209	24	0.000	0.000	NUM
ajbmeb-377	209	25	13	13	NUM
ajbmeb-377	209	26	digital	digital	ADJ
ajbmeb-377	209	27	transformation	transformation	NOUN
ajbmeb-377	209	28	helps	help	VERB
ajbmeb-377	209	29	to	to	PART
ajbmeb-377	209	30	leverage	leverage	VERB
ajbmeb-377	209	31	technology	technology	NOUN
ajbmeb-377	209	32	.	.	PUNCT
ajbmeb-377	210	1	in	in	ADP
ajbmeb-377	210	2	forecasting	forecasting	NOUN
ajbmeb-377	210	3	and	and	CCONJ
ajbmeb-377	210	4	planning	planning	NOUN
ajbmeb-377	210	5	.	.	PUNCT
ajbmeb-377	211	1	for	for	ADP
ajbmeb-377	211	2	the	the	DET
ajbmeb-377	211	3	future	future	NOUN
ajbmeb-377	211	4	0.697	0.697	NUM
ajbmeb-377	211	5	0.000	0.000	NUM
ajbmeb-377	211	6	14	14	NUM
ajbmeb-377	211	7	digital	digital	ADJ
ajbmeb-377	211	8	channels	channel	NOUN
ajbmeb-377	211	9	provide	provide	VERB
ajbmeb-377	211	10	the	the	DET
ajbmeb-377	211	11	benefits	benefit	NOUN
ajbmeb-377	211	12	of	of	ADP
ajbmeb-377	211	13	communication	communication	NOUN
ajbmeb-377	211	14	and	and	CCONJ
ajbmeb-377	211	15	response	response	NOUN
ajbmeb-377	211	16	.	.	PUNCT
ajbmeb-377	212	1	fast	fast	ADV
ajbmeb-377	212	2	0.719	0.719	NUM
ajbmeb-377	212	3	0.000	0.000	NUM
ajbmeb-377	212	4	15	15	NUM
ajbmeb-377	212	5	enables	enable	VERB
ajbmeb-377	212	6	technologies	technology	NOUN
ajbmeb-377	212	7	/	/	SYM
ajbmeb-377	212	8	digital	digital	ADJ
ajbmeb-377	212	9	to	to	PART
ajbmeb-377	212	10	make	make	VERB
ajbmeb-377	212	11	and	and	CCONJ
ajbmeb-377	212	12	make	make	VERB
ajbmeb-377	212	13	decisions	decision	NOUN
ajbmeb-377	212	14	on	on	ADP
ajbmeb-377	212	15	a	a	DET
ajbmeb-377	212	16	basis	basis	NOUN
ajbmeb-377	212	17	.	.	PUNCT
ajbmeb-377	213	1	instant	instant	ADJ
ajbmeb-377	213	2	data	datum	NOUN
ajbmeb-377	213	3	.	.	PUNCT
ajbmeb-377	214	1	0.813	0.813	NUM
ajbmeb-377	214	2	0.000	0.000	NUM
ajbmeb-377	214	3	16	16	NUM
ajbmeb-377	214	4	conversion	conversion	NOUN
ajbmeb-377	214	5	/	/	SYM
ajbmeb-377	214	6	digital	digital	PROPN
ajbmeb-377	214	7	can	can	AUX
ajbmeb-377	214	8	be	be	AUX
ajbmeb-377	214	9	used	use	VERB
ajbmeb-377	214	10	from	from	ADP
ajbmeb-377	214	11	providing	provide	VERB
ajbmeb-377	214	12	information	information	NOUN
ajbmeb-377	214	13	,	,	PUNCT
ajbmeb-377	214	14	required	require	VERB
ajbmeb-377	214	15	in	in	ADP
ajbmeb-377	214	16	time	time	NOUN
ajbmeb-377	214	17	for	for	ADP
ajbmeb-377	214	18	all	all	PRON
ajbmeb-377	214	19	,	,	PUNCT
ajbmeb-377	214	20	its	its	PRON
ajbmeb-377	214	21	users	user	NOUN
ajbmeb-377	214	22	0.847	0.847	NUM
ajbmeb-377	214	23	0.000	0.000	NUM
ajbmeb-377	214	24	american	american	ADJ
ajbmeb-377	214	25	journal	journal	PROPN
ajbmeb-377	214	26	of	of	ADP
ajbmeb-377	214	27	business	business	NOUN
ajbmeb-377	214	28	management	management	NOUN
ajbmeb-377	214	29	,	,	PUNCT
ajbmeb-377	214	30	economics	economic	NOUN
ajbmeb-377	214	31	and	and	CCONJ
ajbmeb-377	214	32	banking	banking	NOUN
ajbmeb-377	214	33	volume	volume	NOUN
ajbmeb-377	214	34	8	8	NUM
ajbmeb-377	214	35	,	,	PUNCT
ajbmeb-377	214	36	jan	jan	PROPN
ajbmeb-377	214	37	.	.	PROPN
ajbmeb-377	214	38	,	,	PUNCT
ajbmeb-377	214	39	2023	2023	NUM
ajbmeb-377	214	40	p	p	NOUN
ajbmeb-377	214	41	a	a	DET
ajbmeb-377	214	42	g	g	NOUN
ajbmeb-377	214	43	e	e	NOUN
ajbmeb-377	215	1	|	|	ADV
ajbmeb-377	215	2	117	117	NUM
ajbmeb-377	215	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	215	4	it	it	PRON
ajbmeb-377	215	5	is	be	AUX
ajbmeb-377	215	6	clear	clear	ADJ
ajbmeb-377	215	7	from	from	ADP
ajbmeb-377	215	8	the	the	DET
ajbmeb-377	215	9	table	table	NOUN
ajbmeb-377	215	10	above	above	ADP
ajbmeb-377	215	11	that	that	SCONJ
ajbmeb-377	215	12	all	all	DET
ajbmeb-377	215	13	paragraphs	paragraph	NOUN
ajbmeb-377	215	14	are	be	AUX
ajbmeb-377	215	15	linked	link	VERB
ajbmeb-377	215	16	with	with	ADP
ajbmeb-377	215	17	the	the	DET
ajbmeb-377	215	18	third	third	ADJ
ajbmeb-377	215	19	axis	axis	NOUN
ajbmeb-377	215	20	,	,	PUNCT
ajbmeb-377	215	21	i.e.	i.e.	X
ajbmeb-377	215	22	,	,	PUNCT
ajbmeb-377	215	23	that	that	SCONJ
ajbmeb-377	215	24	its	its	PRON
ajbmeb-377	215	25	paragraphs	paragraph	NOUN
ajbmeb-377	215	26	are	be	AUX
ajbmeb-377	215	27	statistically	statistically	ADV
ajbmeb-377	215	28	relevant	relevant	ADJ
ajbmeb-377	215	29	,	,	PUNCT
ajbmeb-377	215	30	where	where	SCONJ
ajbmeb-377	215	31	the	the	DET
ajbmeb-377	215	32	correlation	correlation	NOUN
ajbmeb-377	215	33	transactions	transaction	NOUN
ajbmeb-377	215	34	are	be	AUX
ajbmeb-377	215	35	moral	moral	ADJ
ajbmeb-377	215	36	,	,	PUNCT
ajbmeb-377	215	37	in	in	ADP
ajbmeb-377	215	38	all	all	DET
ajbmeb-377	215	39	paragraphs	paragraph	NOUN
ajbmeb-377	215	40	of	of	ADP
ajbmeb-377	215	41	the	the	DET
ajbmeb-377	215	42	third	third	ADJ
ajbmeb-377	215	43	axis	axis	NOUN
ajbmeb-377	215	44	,	,	PUNCT
ajbmeb-377	215	45	i.e.	i.e.	X
ajbmeb-377	215	46	,	,	PUNCT
ajbmeb-377	215	47	there	there	PRON
ajbmeb-377	215	48	is	be	VERB
ajbmeb-377	215	49	a	a	DET
ajbmeb-377	215	50	moral	moral	ADJ
ajbmeb-377	215	51	correlation	correlation	NOUN
ajbmeb-377	215	52	,	,	PUNCT
ajbmeb-377	215	53	from	from	ADP
ajbmeb-377	215	54	which	which	PRON
ajbmeb-377	215	55	the	the	DET
ajbmeb-377	215	56	third	third	ADJ
ajbmeb-377	215	57	axis	axis	NOUN
ajbmeb-377	215	58	paragraphs	paragraph	NOUN
ajbmeb-377	215	59	are	be	AUX
ajbmeb-377	215	60	considered	consider	VERB
ajbmeb-377	215	61	to	to	PART
ajbmeb-377	215	62	be	be	AUX
ajbmeb-377	215	63	authentic	authentic	ADJ
ajbmeb-377	215	64	and	and	CCONJ
ajbmeb-377	215	65	internally	internally	ADV
ajbmeb-377	215	66	consistent	consistent	ADJ
ajbmeb-377	215	67	.	.	PUNCT
ajbmeb-377	216	1	statistical	statistical	ADJ
ajbmeb-377	216	2	analysis	analysis	NOUN
ajbmeb-377	216	3	of	of	ADP
ajbmeb-377	216	4	data	datum	NOUN
ajbmeb-377	216	5	and	and	CCONJ
ajbmeb-377	216	6	hypothesis	hypothesis	NOUN
ajbmeb-377	216	7	test	test	NOUN
ajbmeb-377	216	8	results	result	VERB
ajbmeb-377	216	9	the	the	DET
ajbmeb-377	216	10	researcher	researcher	NOUN
ajbmeb-377	216	11	here	here	ADV
ajbmeb-377	216	12	presents	present	VERB
ajbmeb-377	216	13	the	the	DET
ajbmeb-377	216	14	results	result	NOUN
ajbmeb-377	216	15	of	of	ADP
ajbmeb-377	216	16	the	the	DET
ajbmeb-377	216	17	statistical	statistical	ADJ
ajbmeb-377	216	18	analysis	analysis	NOUN
ajbmeb-377	216	19	of	of	ADP
ajbmeb-377	216	20	the	the	DET
ajbmeb-377	216	21	questionnaire	questionnaire	NOUN
ajbmeb-377	216	22	distributed	distribute	VERB
ajbmeb-377	216	23	to	to	ADP
ajbmeb-377	216	24	iraqi	iraqi	ADJ
ajbmeb-377	216	25	banks	bank	NOUN
ajbmeb-377	216	26	by	by	ADP
ajbmeb-377	216	27	presenting	present	VERB
ajbmeb-377	216	28	descriptive	descriptive	ADJ
ajbmeb-377	216	29	statistics	statistic	NOUN
ajbmeb-377	216	30	of	of	ADP
ajbmeb-377	216	31	all	all	DET
ajbmeb-377	216	32	study	study	NOUN
ajbmeb-377	216	33	variables	variable	NOUN
ajbmeb-377	216	34	,	,	PUNCT
ajbmeb-377	216	35	and	and	CCONJ
ajbmeb-377	216	36	then	then	ADV
ajbmeb-377	216	37	testing	test	VERB
ajbmeb-377	216	38	and	and	CCONJ
ajbmeb-377	216	39	presenting	present	VERB
ajbmeb-377	216	40	the	the	DET
ajbmeb-377	216	41	results	result	NOUN
ajbmeb-377	216	42	of	of	ADP
ajbmeb-377	216	43	the	the	DET
ajbmeb-377	216	44	study	study	NOUN
ajbmeb-377	216	45	hypotheses	hypothesis	NOUN
ajbmeb-377	216	46	test	test	VERB
ajbmeb-377	216	47	,	,	PUNCT
ajbmeb-377	216	48	through	through	ADP
ajbmeb-377	216	49	the	the	DET
ajbmeb-377	216	50	use	use	NOUN
ajbmeb-377	216	51	of	of	ADP
ajbmeb-377	216	52	the	the	DET
ajbmeb-377	216	53	statistical	statistical	ADJ
ajbmeb-377	216	54	program	program	NOUN
ajbmeb-377	216	55	(	(	PUNCT
ajbmeb-377	216	56	spss	spss	PROPN
ajbmeb-377	216	57	)	)	PUNCT
ajbmeb-377	216	58	and	and	CCONJ
ajbmeb-377	216	59	excel	excel	VERB
ajbmeb-377	216	60	microsoft	microsoft	PROPN
ajbmeb-377	216	61	,	,	PUNCT
ajbmeb-377	216	62	so	so	SCONJ
ajbmeb-377	216	63	this	this	DET
ajbmeb-377	216	64	research	research	NOUN
ajbmeb-377	216	65	will	will	AUX
ajbmeb-377	216	66	address	address	VERB
ajbmeb-377	216	67	the	the	DET
ajbmeb-377	216	68	following	follow	VERB
ajbmeb-377	216	69	main	main	ADJ
ajbmeb-377	216	70	points	point	NOUN
ajbmeb-377	216	71	:	:	PUNCT
ajbmeb-377	216	72	hypothesis	hypothesis	NOUN
ajbmeb-377	216	73	test	test	NOUN
ajbmeb-377	216	74	before	before	ADP
ajbmeb-377	216	75	starting	start	VERB
ajbmeb-377	216	76	the	the	DET
ajbmeb-377	216	77	test	test	NOUN
ajbmeb-377	216	78	of	of	ADP
ajbmeb-377	216	79	hypothesis	hypothesis	NOUN
ajbmeb-377	216	80	,	,	PUNCT
ajbmeb-377	216	81	the	the	DET
ajbmeb-377	216	82	researcher	researcher	NOUN
ajbmeb-377	216	83	worked	work	VERB
ajbmeb-377	216	84	on	on	ADP
ajbmeb-377	216	85	the	the	DET
ajbmeb-377	216	86	natural	natural	ADJ
ajbmeb-377	216	87	data	data	NOUN
ajbmeb-377	216	88	distribution	distribution	NOUN
ajbmeb-377	216	89	test	test	NOUN
ajbmeb-377	216	90	with	with	ADP
ajbmeb-377	216	91	the	the	DET
ajbmeb-377	216	92	adoption	adoption	NOUN
ajbmeb-377	216	93	of	of	ADP
ajbmeb-377	216	94	the	the	DET
ajbmeb-377	216	95	smirnov	smirnov	ADJ
ajbmeb-377	216	96	-	-	PUNCT
ajbmeb-377	216	97	kolmogorov	kolmogorov	ADJ
ajbmeb-377	216	98	test	test	NOUN
ajbmeb-377	216	99	(	(	PUNCT
ajbmeb-377	216	100	wilk	wilk	NOUN
ajbmeb-377	216	101	-	-	PUNCT
ajbmeb-377	216	102	shapiro	shapiro	PROPN
ajbmeb-377	216	103	)	)	PUNCT
ajbmeb-377	216	104	for	for	ADP
ajbmeb-377	216	105	all	all	DET
ajbmeb-377	216	106	independent	independent	ADJ
ajbmeb-377	216	107	and	and	CCONJ
ajbmeb-377	216	108	follow	follow	VERB
ajbmeb-377	216	109	-	-	PUNCT
ajbmeb-377	216	110	up	up	ADP
ajbmeb-377	216	111	study	study	NOUN
ajbmeb-377	216	112	variables	variable	NOUN
ajbmeb-377	216	113	.	.	PUNCT
ajbmeb-377	217	1	it	it	PRON
ajbmeb-377	217	2	is	be	AUX
ajbmeb-377	217	3	known	know	VERB
ajbmeb-377	217	4	that	that	SCONJ
ajbmeb-377	217	5	the	the	DET
ajbmeb-377	217	6	data	data	NOUN
ajbmeb-377	217	7	follows	follow	VERB
ajbmeb-377	217	8	the	the	DET
ajbmeb-377	217	9	natural	natural	ADJ
ajbmeb-377	217	10	distribution	distribution	NOUN
ajbmeb-377	217	11	if	if	SCONJ
ajbmeb-377	217	12	the	the	DET
ajbmeb-377	217	13	morale	morale	ADJ
ajbmeb-377	217	14	level	level	NOUN
ajbmeb-377	217	15	value	value	NOUN
ajbmeb-377	217	16	of	of	ADP
ajbmeb-377	217	17	the	the	DET
ajbmeb-377	217	18	tests	test	NOUN
ajbmeb-377	217	19	is	be	AUX
ajbmeb-377	217	20	greater	great	ADJ
ajbmeb-377	217	21	than	than	ADP
ajbmeb-377	217	22	(	(	PUNCT
ajbmeb-377	217	23	0.05	0.05	NUM
ajbmeb-377	217	24	)	)	PUNCT
ajbmeb-377	217	25	.	.	PUNCT
ajbmeb-377	218	1	table	table	NOUN
ajbmeb-377	218	2	10	10	NUM
ajbmeb-377	218	3	:	:	PUNCT
ajbmeb-377	218	4	smirnov	smirnov	ADJ
ajbmeb-377	218	5	-	-	ADJ
ajbmeb-377	218	6	kolmogorov	kolmogorov	ADJ
ajbmeb-377	218	7	test	test	NOUN
ajbmeb-377	218	8	(	(	PUNCT
ajbmeb-377	218	9	wilk	wilk	NOUN
ajbmeb-377	218	10	-	-	PUNCT
ajbmeb-377	218	11	shapiro	shapiro	PROPN
ajbmeb-377	218	12	)	)	PUNCT
ajbmeb-377	218	13	variables	variable	NOUN
ajbmeb-377	218	14	kolmogorovsmirnov	kolmogorovsmirnov	VERB
ajbmeb-377	218	15	shapirowilk	shapirowilk	VERB
ajbmeb-377	218	16	digital	digital	ADJ
ajbmeb-377	218	17	transformation	transformation	NOUN
ajbmeb-377	218	18	0.25	0.25	NUM
ajbmeb-377	218	19	0.23	0.23	NUM
ajbmeb-377	218	20	quality	quality	NOUN
ajbmeb-377	218	21	of	of	ADP
ajbmeb-377	218	22	financial	financial	ADJ
ajbmeb-377	218	23	reports	report	NOUN
ajbmeb-377	218	24	0.18	0.18	NUM
ajbmeb-377	218	25	0.09	0.09	NUM
ajbmeb-377	218	26	table	table	NOUN
ajbmeb-377	218	27	11	11	NUM
ajbmeb-377	218	28	:	:	PUNCT
ajbmeb-377	218	29	test	test	NOUN
ajbmeb-377	218	30	results	result	NOUN
ajbmeb-377	218	31	of	of	ADP
ajbmeb-377	218	32	the	the	DET
ajbmeb-377	218	33	first	first	ADJ
ajbmeb-377	218	34	hypothesis	hypothesis	NOUN
ajbmeb-377	218	35	:	:	PUNCT
ajbmeb-377	218	36	there	there	PRON
ajbmeb-377	218	37	is	be	VERB
ajbmeb-377	218	38	a	a	DET
ajbmeb-377	218	39	statistically	statistically	ADV
ajbmeb-377	218	40	significant	significant	ADJ
ajbmeb-377	218	41	effect	effect	NOUN
ajbmeb-377	218	42	of	of	ADP
ajbmeb-377	218	43	digital	digital	ADJ
ajbmeb-377	218	44	transformation	transformation	NOUN
ajbmeb-377	218	45	in	in	ADP
ajbmeb-377	218	46	the	the	DET
ajbmeb-377	218	47	appropriateness	appropriateness	NOUN
ajbmeb-377	218	48	of	of	ADP
ajbmeb-377	218	49	accounting	accounting	NOUN
ajbmeb-377	218	50	information	information	NOUN
ajbmeb-377	218	51	.	.	PUNCT
ajbmeb-377	219	1	r	r	NOUN
ajbmeb-377	219	2	f	f	PROPN
ajbmeb-377	219	3	sig	sig	NOUN
ajbmeb-377	219	4	.	.	PUNCT
ajbmeb-377	220	1	r	r	NOUN
ajbmeb-377	220	2	square	square	PROPN
ajbmeb-377	220	3	t	t	PROPN
ajbmeb-377	220	4	sig	sig	PROPN
ajbmeb-377	220	5	.	.	PUNCT
ajbmeb-377	221	1	unstandardized	unstandardized	ADJ
ajbmeb-377	221	2	coefficients	coefficient	NOUN
ajbmeb-377	221	3	(	(	PUNCT
ajbmeb-377	221	4	b	b	NOUN
ajbmeb-377	221	5	)	)	PUNCT
ajbmeb-377	221	6	.680a	.680a	PROPN
ajbmeb-377	222	1	40.967	40.967	NUM
ajbmeb-377	222	2	.000b	.000b	PROPN
ajbmeb-377	222	3	.745	.745	NUM
ajbmeb-377	223	1	6.114	6.114	NUM
ajbmeb-377	223	2	.000	.000	NUM
ajbmeb-377	223	3	66.417	66.417	NUM
ajbmeb-377	223	4	the	the	DET
ajbmeb-377	223	5	table	table	NOUN
ajbmeb-377	223	6	above	above	ADP
ajbmeb-377	223	7	shows	show	NOUN
ajbmeb-377	223	8	:	:	PUNCT
ajbmeb-377	224	1	1	1	X
ajbmeb-377	224	2	.	.	X
ajbmeb-377	224	3	the	the	DET
ajbmeb-377	224	4	value	value	NOUN
ajbmeb-377	224	5	(	(	PUNCT
ajbmeb-377	224	6	r	r	NOUN
ajbmeb-377	224	7	)	)	PUNCT
ajbmeb-377	224	8	was	be	AUX
ajbmeb-377	224	9	(	(	PUNCT
ajbmeb-377	224	10	0.680	0.680	NUM
ajbmeb-377	224	11	)	)	PUNCT
ajbmeb-377	224	12	at	at	ADP
ajbmeb-377	224	13	an	an	DET
ajbmeb-377	224	14	indicative	indicative	ADJ
ajbmeb-377	224	15	level	level	NOUN
ajbmeb-377	224	16	(	(	PUNCT
ajbmeb-377	224	17	0.000	0.000	NUM
ajbmeb-377	224	18	)	)	PUNCT
ajbmeb-377	224	19	and	and	CCONJ
ajbmeb-377	224	20	is	be	AUX
ajbmeb-377	224	21	less	less	ADJ
ajbmeb-377	224	22	than	than	ADP
ajbmeb-377	224	23	(	(	PUNCT
ajbmeb-377	224	24	1	1	NUM
ajbmeb-377	224	25	%	%	NOUN
ajbmeb-377	224	26	)	)	PUNCT
ajbmeb-377	224	27	i.e.	i.e.	X
ajbmeb-377	224	28	a	a	DET
ajbmeb-377	224	29	moral	moral	ADJ
ajbmeb-377	224	30	correlation	correlation	NOUN
ajbmeb-377	224	31	between	between	ADP
ajbmeb-377	224	32	digital	digital	ADJ
ajbmeb-377	224	33	transformation	transformation	NOUN
ajbmeb-377	224	34	and	and	CCONJ
ajbmeb-377	224	35	accounting	accounting	NOUN
ajbmeb-377	224	36	information	information	NOUN
ajbmeb-377	224	37	suitability	suitability	NOUN
ajbmeb-377	224	38	.	.	PUNCT
ajbmeb-377	225	1	2	2	X
ajbmeb-377	225	2	.	.	X
ajbmeb-377	225	3	the	the	DET
ajbmeb-377	225	4	value	value	NOUN
ajbmeb-377	225	5	(	(	PUNCT
ajbmeb-377	225	6	f	f	X
ajbmeb-377	225	7	)	)	PUNCT
ajbmeb-377	225	8	is	be	AUX
ajbmeb-377	225	9	equal	equal	ADJ
ajbmeb-377	225	10	to	to	ADP
ajbmeb-377	225	11	(	(	PUNCT
ajbmeb-377	225	12	40.967	40.967	NUM
ajbmeb-377	225	13	)	)	PUNCT
ajbmeb-377	225	14	and	and	CCONJ
ajbmeb-377	225	15	its	its	PRON
ajbmeb-377	225	16	level	level	NOUN
ajbmeb-377	225	17	of	of	ADP
ajbmeb-377	225	18	indication	indication	NOUN
ajbmeb-377	225	19	(	(	PUNCT
ajbmeb-377	225	20	0.000	0.000	NUM
ajbmeb-377	225	21	)	)	PUNCT
ajbmeb-377	225	22	,	,	PUNCT
ajbmeb-377	225	23	and	and	CCONJ
ajbmeb-377	225	24	this	this	DET
ajbmeb-377	225	25	value	value	NOUN
ajbmeb-377	225	26	is	be	AUX
ajbmeb-377	225	27	less	less	ADJ
ajbmeb-377	225	28	than	than	ADP
ajbmeb-377	225	29	(	(	PUNCT
ajbmeb-377	225	30	0.01	0.01	NUM
ajbmeb-377	225	31	)	)	PUNCT
ajbmeb-377	225	32	,	,	PUNCT
ajbmeb-377	225	33	which	which	PRON
ajbmeb-377	225	34	means	mean	VERB
ajbmeb-377	225	35	that	that	SCONJ
ajbmeb-377	225	36	the	the	DET
ajbmeb-377	225	37	overall	overall	ADJ
ajbmeb-377	225	38	regression	regression	NOUN
ajbmeb-377	225	39	model	model	NOUN
ajbmeb-377	225	40	is	be	AUX
ajbmeb-377	225	41	statistically	statistically	ADV
ajbmeb-377	225	42	d.	d.	PROPN
ajbmeb-377	225	43	3	3	NUM
ajbmeb-377	225	44	.	.	PUNCT
ajbmeb-377	226	1	the	the	DET
ajbmeb-377	226	2	determination	determination	NOUN
ajbmeb-377	226	3	factor	factor	NOUN
ajbmeb-377	226	4	(	(	PUNCT
ajbmeb-377	226	5	r2	r2	PROPN
ajbmeb-377	226	6	)	)	PUNCT
ajbmeb-377	226	7	is	be	AUX
ajbmeb-377	226	8	equal	equal	ADJ
ajbmeb-377	226	9	to	to	ADP
ajbmeb-377	226	10	(	(	PUNCT
ajbmeb-377	226	11	0.745	0.745	NUM
ajbmeb-377	226	12	)	)	PUNCT
ajbmeb-377	226	13	and	and	CCONJ
ajbmeb-377	226	14	refers	refer	VERB
ajbmeb-377	226	15	to	to	ADP
ajbmeb-377	226	16	the	the	DET
ajbmeb-377	226	17	percentage	percentage	NOUN
ajbmeb-377	226	18	measuring	measure	VERB
ajbmeb-377	226	19	the	the	DET
ajbmeb-377	226	20	independent	independent	ADJ
ajbmeb-377	226	21	variable	variable	NOUN
ajbmeb-377	226	22	's	's	PART
ajbmeb-377	226	23	ability	ability	NOUN
ajbmeb-377	226	24	to	to	PART
ajbmeb-377	226	25	explain	explain	VERB
ajbmeb-377	226	26	changes	change	NOUN
ajbmeb-377	226	27	in	in	ADP
ajbmeb-377	226	28	the	the	DET
ajbmeb-377	226	29	dependent	dependent	ADJ
ajbmeb-377	226	30	variable	variable	NOUN
ajbmeb-377	226	31	,	,	PUNCT
ajbmeb-377	226	32	where	where	SCONJ
ajbmeb-377	226	33	the	the	DET
ajbmeb-377	226	34	autonomous	autonomous	ADJ
ajbmeb-377	226	35	variable	variable	NOUN
ajbmeb-377	226	36	(	(	PUNCT
ajbmeb-377	226	37	digital	digital	ADJ
ajbmeb-377	226	38	transformation	transformation	NOUN
ajbmeb-377	226	39	)	)	PUNCT
ajbmeb-377	226	40	can	can	AUX
ajbmeb-377	226	41	explain	explain	VERB
ajbmeb-377	226	42	changes	change	NOUN
ajbmeb-377	226	43	in	in	ADP
ajbmeb-377	226	44	the	the	DET
ajbmeb-377	226	45	dependent	dependent	ADJ
ajbmeb-377	226	46	variable	variable	NOUN
ajbmeb-377	226	47	(	(	PUNCT
ajbmeb-377	226	48	appropriate	appropriate	ADJ
ajbmeb-377	226	49	accounting	accounting	NOUN
ajbmeb-377	226	50	information	information	NOUN
ajbmeb-377	226	51	)	)	PUNCT
ajbmeb-377	226	52	by	by	ADP
ajbmeb-377	226	53	(	(	PUNCT
ajbmeb-377	226	54	0.745	0.745	NUM
ajbmeb-377	226	55	)	)	PUNCT
ajbmeb-377	226	56	.	.	PUNCT
ajbmeb-377	227	1	4	4	X
ajbmeb-377	227	2	.	.	X
ajbmeb-377	227	3	the	the	DET
ajbmeb-377	227	4	regression	regression	NOUN
ajbmeb-377	227	5	factor	factor	NOUN
ajbmeb-377	227	6	signal	signal	NOUN
ajbmeb-377	227	7	is	be	AUX
ajbmeb-377	227	8	positive	positive	ADJ
ajbmeb-377	227	9	for	for	ADP
ajbmeb-377	227	10	the	the	DET
ajbmeb-377	227	11	independent	independent	ADJ
ajbmeb-377	227	12	variable	variable	NOUN
ajbmeb-377	227	13	(	(	PUNCT
ajbmeb-377	227	14	digital	digital	ADJ
ajbmeb-377	227	15	transformation	transformation	NOUN
ajbmeb-377	227	16	)	)	PUNCT
ajbmeb-377	227	17	,	,	PUNCT
ajbmeb-377	227	18	which	which	PRON
ajbmeb-377	227	19	means	mean	VERB
ajbmeb-377	227	20	that	that	SCONJ
ajbmeb-377	227	21	the	the	DET
ajbmeb-377	227	22	relationship	relationship	NOUN
ajbmeb-377	227	23	is	be	AUX
ajbmeb-377	227	24	inverse	inverse	ADJ
ajbmeb-377	227	25	,	,	PUNCT
ajbmeb-377	227	26	i.e.	i.e.	X
ajbmeb-377	227	27	when	when	SCONJ
ajbmeb-377	227	28	the	the	DET
ajbmeb-377	227	29	digital	digital	ADJ
ajbmeb-377	227	30	transformation	transformation	NOUN
ajbmeb-377	227	31	index	index	NOUN
ajbmeb-377	227	32	rises	rise	VERB
ajbmeb-377	227	33	,	,	PUNCT
ajbmeb-377	227	34	the	the	DET
ajbmeb-377	227	35	accounting	accounting	NOUN
ajbmeb-377	227	36	information	information	NOUN
ajbmeb-377	227	37	will	will	AUX
ajbmeb-377	227	38	be	be	AUX
ajbmeb-377	227	39	more	more	ADV
ajbmeb-377	227	40	appropriate	appropriate	ADJ
ajbmeb-377	227	41	for	for	ADP
ajbmeb-377	227	42	its	its	PRON
ajbmeb-377	227	43	users	user	NOUN
ajbmeb-377	227	44	.	.	PUNCT
ajbmeb-377	228	1	american	american	PROPN
ajbmeb-377	228	2	journal	journal	PROPN
ajbmeb-377	228	3	of	of	ADP
ajbmeb-377	228	4	business	business	NOUN
ajbmeb-377	228	5	management	management	NOUN
ajbmeb-377	228	6	,	,	PUNCT
ajbmeb-377	228	7	economics	economic	NOUN
ajbmeb-377	228	8	and	and	CCONJ
ajbmeb-377	228	9	banking	banking	NOUN
ajbmeb-377	228	10	volume	volume	NOUN
ajbmeb-377	228	11	8	8	NUM
ajbmeb-377	228	12	,	,	PUNCT
ajbmeb-377	228	13	jan	jan	PROPN
ajbmeb-377	228	14	.	.	PROPN
ajbmeb-377	228	15	,	,	PUNCT
ajbmeb-377	228	16	2023	2023	NUM
ajbmeb-377	228	17	p	p	NOUN
ajbmeb-377	228	18	a	a	DET
ajbmeb-377	228	19	g	g	NOUN
ajbmeb-377	228	20	e	e	NOUN
ajbmeb-377	228	21	|	|	NOUN
ajbmeb-377	228	22	118	118	NUM
ajbmeb-377	228	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	228	24	5	5	NUM
ajbmeb-377	228	25	.	.	PUNCT
ajbmeb-377	229	1	the	the	DET
ajbmeb-377	229	2	indication	indication	NOUN
ajbmeb-377	229	3	level	level	NOUN
ajbmeb-377	229	4	of	of	ADP
ajbmeb-377	229	5	the	the	DET
ajbmeb-377	229	6	t	t	NOUN
ajbmeb-377	229	7	-	-	PUNCT
ajbmeb-377	229	8	test	test	NOUN
ajbmeb-377	229	9	of	of	ADP
ajbmeb-377	229	10	the	the	DET
ajbmeb-377	229	11	independent	independent	ADJ
ajbmeb-377	229	12	variable	variable	NOUN
ajbmeb-377	229	13	with	with	ADP
ajbmeb-377	229	14	the	the	DET
ajbmeb-377	229	15	dependent	dependent	ADJ
ajbmeb-377	229	16	variable	variable	NOUN
ajbmeb-377	229	17	is	be	AUX
ajbmeb-377	229	18	equal	equal	ADJ
ajbmeb-377	229	19	to	to	ADP
ajbmeb-377	229	20	(	(	PUNCT
ajbmeb-377	229	21	6.114	6.114	NUM
ajbmeb-377	229	22	)	)	PUNCT
ajbmeb-377	229	23	and	and	CCONJ
ajbmeb-377	229	24	its	its	PRON
ajbmeb-377	229	25	indicative	indicative	ADJ
ajbmeb-377	229	26	level	level	NOUN
ajbmeb-377	229	27	(	(	PUNCT
ajbmeb-377	229	28	0.000	0.000	NUM
ajbmeb-377	229	29	)	)	PUNCT
ajbmeb-377	229	30	.	.	PUNCT
ajbmeb-377	230	1	this	this	DET
ajbmeb-377	230	2	ratio	ratio	NOUN
ajbmeb-377	230	3	is	be	AUX
ajbmeb-377	230	4	below	below	ADP
ajbmeb-377	230	5	the	the	DET
ajbmeb-377	230	6	indicative	indicative	ADJ
ajbmeb-377	230	7	level	level	NOUN
ajbmeb-377	230	8	(	(	PUNCT
ajbmeb-377	230	9	0.01	0.01	NUM
ajbmeb-377	230	10	)	)	PUNCT
ajbmeb-377	230	11	,	,	PUNCT
ajbmeb-377	230	12	which	which	PRON
ajbmeb-377	230	13	proves	prove	VERB
ajbmeb-377	230	14	that	that	SCONJ
ajbmeb-377	230	15	the	the	DET
ajbmeb-377	230	16	decline	decline	NOUN
ajbmeb-377	230	17	is	be	AUX
ajbmeb-377	230	18	moral	moral	ADJ
ajbmeb-377	230	19	.	.	PUNCT
ajbmeb-377	231	1	6	6	X
ajbmeb-377	231	2	.	.	X
ajbmeb-377	231	3	the	the	DET
ajbmeb-377	231	4	value	value	NOUN
ajbmeb-377	231	5	of	of	ADP
ajbmeb-377	231	6	the	the	DET
ajbmeb-377	231	7	regression	regression	NOUN
ajbmeb-377	231	8	factor	factor	NOUN
ajbmeb-377	231	9	is	be	AUX
ajbmeb-377	231	10	equal	equal	ADJ
ajbmeb-377	231	11	to	to	ADP
ajbmeb-377	231	12	(	(	PUNCT
ajbmeb-377	231	13	66.417	66.417	NUM
ajbmeb-377	231	14	)	)	PUNCT
ajbmeb-377	231	15	,	,	PUNCT
ajbmeb-377	231	16	meaning	mean	VERB
ajbmeb-377	231	17	that	that	SCONJ
ajbmeb-377	231	18	a	a	DET
ajbmeb-377	231	19	change	change	NOUN
ajbmeb-377	231	20	in	in	ADP
ajbmeb-377	231	21	the	the	DET
ajbmeb-377	231	22	independent	independent	ADJ
ajbmeb-377	231	23	variable	variable	NOUN
ajbmeb-377	231	24	(	(	PUNCT
ajbmeb-377	231	25	digital	digital	ADJ
ajbmeb-377	231	26	transformation	transformation	NOUN
ajbmeb-377	231	27	)	)	PUNCT
ajbmeb-377	231	28	by	by	ADP
ajbmeb-377	231	29	one	one	NUM
ajbmeb-377	231	30	-	-	PUNCT
ajbmeb-377	231	31	unit	unit	NOUN
ajbmeb-377	231	32	results	result	NOUN
ajbmeb-377	231	33	in	in	ADP
ajbmeb-377	231	34	a	a	DET
ajbmeb-377	231	35	change	change	NOUN
ajbmeb-377	231	36	in	in	ADP
ajbmeb-377	231	37	the	the	DET
ajbmeb-377	231	38	dependent	dependent	ADJ
ajbmeb-377	231	39	variable	variable	ADJ
ajbmeb-377	231	40	level	level	NOUN
ajbmeb-377	231	41	(	(	PUNCT
ajbmeb-377	231	42	accounting	accounting	NOUN
ajbmeb-377	231	43	information	information	NOUN
ajbmeb-377	231	44	fit	fit	PROPN
ajbmeb-377	231	45	)	)	PUNCT
ajbmeb-377	231	46	by	by	ADP
ajbmeb-377	231	47	(	(	PUNCT
ajbmeb-377	231	48	66.417	66.417	NUM
ajbmeb-377	231	49	)	)	PUNCT
ajbmeb-377	231	50	units	unit	NOUN
ajbmeb-377	231	51	.	.	PUNCT
ajbmeb-377	232	1	7	7	X
ajbmeb-377	232	2	.	.	X
ajbmeb-377	232	3	acceptance	acceptance	NOUN
ajbmeb-377	232	4	of	of	ADP
ajbmeb-377	232	5	hypothesis	hypothesis	NOUN
ajbmeb-377	232	6	:	:	PUNCT
ajbmeb-377	232	7	there	there	PRON
ajbmeb-377	232	8	is	be	VERB
ajbmeb-377	232	9	a	a	DET
ajbmeb-377	232	10	statistically	statistically	ADV
ajbmeb-377	232	11	significant	significant	ADJ
ajbmeb-377	232	12	impact	impact	NOUN
ajbmeb-377	232	13	of	of	ADP
ajbmeb-377	232	14	digital	digital	ADJ
ajbmeb-377	232	15	transformation	transformation	NOUN
ajbmeb-377	232	16	in	in	ADP
ajbmeb-377	232	17	the	the	DET
ajbmeb-377	232	18	appropriateness	appropriateness	NOUN
ajbmeb-377	232	19	of	of	ADP
ajbmeb-377	232	20	accounting	accounting	NOUN
ajbmeb-377	232	21	information	information	NOUN
ajbmeb-377	232	22	.	.	PUNCT
ajbmeb-377	233	1	table	table	NOUN
ajbmeb-377	233	2	12	12	NUM
ajbmeb-377	233	3	:	:	PUNCT
ajbmeb-377	233	4	second	second	ADJ
ajbmeb-377	233	5	hypothesis	hypothesis	NOUN
ajbmeb-377	233	6	test	test	NOUN
ajbmeb-377	233	7	results	result	VERB
ajbmeb-377	233	8	:	:	PUNCT
ajbmeb-377	233	9	there	there	PRON
ajbmeb-377	233	10	is	be	VERB
ajbmeb-377	233	11	a	a	DET
ajbmeb-377	233	12	statistically	statistically	ADV
ajbmeb-377	233	13	significant	significant	ADJ
ajbmeb-377	233	14	effect	effect	NOUN
ajbmeb-377	233	15	of	of	ADP
ajbmeb-377	233	16	digital	digital	ADJ
ajbmeb-377	233	17	transformation	transformation	NOUN
ajbmeb-377	233	18	in	in	ADP
ajbmeb-377	233	19	the	the	DET
ajbmeb-377	233	20	representation	representation	NOUN
ajbmeb-377	233	21	and	and	CCONJ
ajbmeb-377	233	22	honesty	honesty	NOUN
ajbmeb-377	233	23	of	of	ADP
ajbmeb-377	233	24	accounting	accounting	NOUN
ajbmeb-377	233	25	information	information	NOUN
ajbmeb-377	233	26	.	.	PUNCT
ajbmeb-377	234	1	r	r	NOUN
ajbmeb-377	234	2	f	f	PROPN
ajbmeb-377	234	3	sig	sig	NOUN
ajbmeb-377	234	4	.	.	PUNCT
ajbmeb-377	235	1	r	r	NOUN
ajbmeb-377	235	2	square	square	PROPN
ajbmeb-377	235	3	t	t	PROPN
ajbmeb-377	235	4	sig	sig	PROPN
ajbmeb-377	235	5	.	.	PUNCT
ajbmeb-377	236	1	unstandardized	unstandardized	ADJ
ajbmeb-377	236	2	coefficients	coefficient	NOUN
ajbmeb-377	236	3	(	(	PUNCT
ajbmeb-377	236	4	b	b	NOUN
ajbmeb-377	236	5	)	)	PUNCT
ajbmeb-377	236	6	.751a	.751a	PROPN
ajbmeb-377	237	1	32.648	32.648	NUM
ajbmeb-377	237	2	.000b	.000b	PROPN
ajbmeb-377	237	3	.6328.372	.6328.372	PUNCT
ajbmeb-377	237	4	.000	.000	NUM
ajbmeb-377	237	5	72.345	72.345	NUM
ajbmeb-377	237	6	the	the	DET
ajbmeb-377	237	7	table	table	NOUN
ajbmeb-377	237	8	above	above	ADP
ajbmeb-377	237	9	shows	show	NOUN
ajbmeb-377	237	10	:	:	PUNCT
ajbmeb-377	237	11	1	1	X
ajbmeb-377	237	12	.	.	X
ajbmeb-377	237	13	the	the	DET
ajbmeb-377	237	14	r	r	NOUN
ajbmeb-377	237	15	value	value	NOUN
ajbmeb-377	237	16	was	be	AUX
ajbmeb-377	237	17	0	0	NUM
ajbmeb-377	237	18	.	.	NOUN
ajbmeb-377	237	19	751	751	NUM
ajbmeb-377	237	20	)	)	PUNCT
ajbmeb-377	237	21	with	with	ADP
ajbmeb-377	237	22	an	an	DET
ajbmeb-377	237	23	indicative	indicative	ADJ
ajbmeb-377	237	24	level	level	NOUN
ajbmeb-377	237	25	(	(	PUNCT
ajbmeb-377	237	26	0.000	0.000	NUM
ajbmeb-377	237	27	)	)	PUNCT
ajbmeb-377	237	28	which	which	PRON
ajbmeb-377	237	29	is	be	AUX
ajbmeb-377	237	30	less	less	ADJ
ajbmeb-377	237	31	than	than	ADP
ajbmeb-377	237	32	(	(	PUNCT
ajbmeb-377	237	33	1	1	NUM
ajbmeb-377	237	34	%	%	NOUN
ajbmeb-377	237	35	)	)	PUNCT
ajbmeb-377	237	36	i.e.	i.e.	X
ajbmeb-377	237	37	a	a	DET
ajbmeb-377	237	38	moral	moral	ADJ
ajbmeb-377	237	39	correlation	correlation	NOUN
ajbmeb-377	237	40	between	between	ADP
ajbmeb-377	237	41	digital	digital	ADJ
ajbmeb-377	237	42	transformation	transformation	NOUN
ajbmeb-377	237	43	and	and	CCONJ
ajbmeb-377	237	44	accounting	accounting	NOUN
ajbmeb-377	237	45	information	information	NOUN
ajbmeb-377	237	46	suitability	suitability	NOUN
ajbmeb-377	237	47	.	.	PUNCT
ajbmeb-377	238	1	2	2	X
ajbmeb-377	238	2	.	.	X
ajbmeb-377	238	3	the	the	DET
ajbmeb-377	238	4	value	value	NOUN
ajbmeb-377	238	5	(	(	PUNCT
ajbmeb-377	238	6	f	f	X
ajbmeb-377	238	7	)	)	PUNCT
ajbmeb-377	238	8	is	be	AUX
ajbmeb-377	238	9	equal	equal	ADJ
ajbmeb-377	238	10	to	to	ADP
ajbmeb-377	238	11	(	(	PUNCT
ajbmeb-377	238	12	32.648	32.648	NUM
ajbmeb-377	238	13	)	)	PUNCT
ajbmeb-377	238	14	and	and	CCONJ
ajbmeb-377	238	15	its	its	PRON
ajbmeb-377	238	16	level	level	NOUN
ajbmeb-377	238	17	of	of	ADP
ajbmeb-377	238	18	indication	indication	NOUN
ajbmeb-377	238	19	(	(	PUNCT
ajbmeb-377	238	20	0.000	0.000	NUM
ajbmeb-377	238	21	)	)	PUNCT
ajbmeb-377	238	22	,	,	PUNCT
ajbmeb-377	238	23	and	and	CCONJ
ajbmeb-377	238	24	this	this	DET
ajbmeb-377	238	25	value	value	NOUN
ajbmeb-377	238	26	is	be	AUX
ajbmeb-377	238	27	less	less	ADJ
ajbmeb-377	238	28	than	than	ADP
ajbmeb-377	238	29	(	(	PUNCT
ajbmeb-377	238	30	0.01	0.01	NUM
ajbmeb-377	238	31	)	)	PUNCT
ajbmeb-377	238	32	,	,	PUNCT
ajbmeb-377	238	33	which	which	PRON
ajbmeb-377	238	34	means	mean	VERB
ajbmeb-377	238	35	that	that	SCONJ
ajbmeb-377	238	36	the	the	DET
ajbmeb-377	238	37	overall	overall	ADJ
ajbmeb-377	238	38	regression	regression	NOUN
ajbmeb-377	238	39	model	model	NOUN
ajbmeb-377	238	40	is	be	AUX
ajbmeb-377	238	41	statistically	statistically	ADV
ajbmeb-377	238	42	d.	d.	PROPN
ajbmeb-377	238	43	3	3	NUM
ajbmeb-377	238	44	.	.	PUNCT
ajbmeb-377	239	1	the	the	DET
ajbmeb-377	239	2	determination	determination	NOUN
ajbmeb-377	239	3	factor	factor	NOUN
ajbmeb-377	239	4	(	(	PUNCT
ajbmeb-377	239	5	r2	r2	PROPN
ajbmeb-377	239	6	)	)	PUNCT
ajbmeb-377	239	7	is	be	AUX
ajbmeb-377	239	8	equal	equal	ADJ
ajbmeb-377	239	9	to	to	ADP
ajbmeb-377	239	10	(	(	PUNCT
ajbmeb-377	239	11	0.751	0.751	NUM
ajbmeb-377	239	12	)	)	PUNCT
ajbmeb-377	239	13	and	and	CCONJ
ajbmeb-377	239	14	refers	refer	VERB
ajbmeb-377	239	15	to	to	ADP
ajbmeb-377	239	16	the	the	DET
ajbmeb-377	239	17	percentage	percentage	NOUN
ajbmeb-377	239	18	measuring	measure	VERB
ajbmeb-377	239	19	the	the	DET
ajbmeb-377	239	20	independent	independent	ADJ
ajbmeb-377	239	21	variable	variable	NOUN
ajbmeb-377	239	22	's	's	PART
ajbmeb-377	239	23	ability	ability	NOUN
ajbmeb-377	239	24	to	to	PART
ajbmeb-377	239	25	explain	explain	VERB
ajbmeb-377	239	26	changes	change	NOUN
ajbmeb-377	239	27	in	in	ADP
ajbmeb-377	239	28	the	the	DET
ajbmeb-377	239	29	dependent	dependent	ADJ
ajbmeb-377	239	30	variable	variable	NOUN
ajbmeb-377	239	31	,	,	PUNCT
ajbmeb-377	239	32	where	where	SCONJ
ajbmeb-377	239	33	the	the	DET
ajbmeb-377	239	34	independent	independent	ADJ
ajbmeb-377	239	35	variable	variable	NOUN
ajbmeb-377	239	36	(	(	PUNCT
ajbmeb-377	239	37	digital	digital	ADJ
ajbmeb-377	239	38	transformation	transformation	NOUN
ajbmeb-377	239	39	)	)	PUNCT
ajbmeb-377	239	40	can	can	AUX
ajbmeb-377	239	41	explain	explain	VERB
ajbmeb-377	239	42	changes	change	NOUN
ajbmeb-377	239	43	in	in	ADP
ajbmeb-377	239	44	the	the	DET
ajbmeb-377	239	45	dependent	dependent	ADJ
ajbmeb-377	239	46	variable	variable	NOUN
ajbmeb-377	239	47	(	(	PUNCT
ajbmeb-377	239	48	reliability	reliability	NOUN
ajbmeb-377	239	49	and	and	CCONJ
ajbmeb-377	239	50	authenticity	authenticity	NOUN
ajbmeb-377	239	51	of	of	ADP
ajbmeb-377	239	52	accounting	accounting	NOUN
ajbmeb-377	239	53	information	information	NOUN
ajbmeb-377	239	54	)	)	PUNCT
ajbmeb-377	239	55	by	by	ADP
ajbmeb-377	239	56	(	(	PUNCT
ajbmeb-377	239	57	0.751	0.751	NUM
ajbmeb-377	239	58	)	)	PUNCT
ajbmeb-377	239	59	.	.	PUNCT
ajbmeb-377	240	1	4	4	X
ajbmeb-377	240	2	.	.	X
ajbmeb-377	240	3	the	the	DET
ajbmeb-377	240	4	regression	regression	NOUN
ajbmeb-377	240	5	factor	factor	NOUN
ajbmeb-377	240	6	signal	signal	NOUN
ajbmeb-377	240	7	is	be	AUX
ajbmeb-377	240	8	positive	positive	ADJ
ajbmeb-377	240	9	for	for	ADP
ajbmeb-377	240	10	the	the	DET
ajbmeb-377	240	11	independent	independent	ADJ
ajbmeb-377	240	12	variable	variable	NOUN
ajbmeb-377	240	13	(	(	PUNCT
ajbmeb-377	240	14	digital	digital	ADJ
ajbmeb-377	240	15	transformation	transformation	NOUN
ajbmeb-377	240	16	)	)	PUNCT
ajbmeb-377	240	17	,	,	PUNCT
ajbmeb-377	240	18	meaning	mean	VERB
ajbmeb-377	240	19	that	that	SCONJ
ajbmeb-377	240	20	the	the	DET
ajbmeb-377	240	21	inverse	inverse	NOUN
ajbmeb-377	240	22	relationship	relationship	NOUN
ajbmeb-377	240	23	,	,	PUNCT
ajbmeb-377	240	24	i.e.	i.e.	X
ajbmeb-377	240	25	,	,	PUNCT
ajbmeb-377	240	26	when	when	SCONJ
ajbmeb-377	240	27	the	the	DET
ajbmeb-377	240	28	digital	digital	ADJ
ajbmeb-377	240	29	transformation	transformation	NOUN
ajbmeb-377	240	30	index	index	NOUN
ajbmeb-377	240	31	rises	rise	VERB
ajbmeb-377	240	32	in	in	ADP
ajbmeb-377	240	33	the	the	DET
ajbmeb-377	240	34	economic	economic	ADJ
ajbmeb-377	240	35	unit	unit	NOUN
ajbmeb-377	240	36	operations	operation	NOUN
ajbmeb-377	240	37	,	,	PUNCT
ajbmeb-377	240	38	the	the	DET
ajbmeb-377	240	39	accounting	accounting	NOUN
ajbmeb-377	240	40	information	information	NOUN
ajbmeb-377	240	41	will	will	AUX
ajbmeb-377	240	42	be	be	AUX
ajbmeb-377	240	43	more	more	ADV
ajbmeb-377	240	44	reliable	reliable	ADJ
ajbmeb-377	240	45	and	and	CCONJ
ajbmeb-377	240	46	honest	honest	ADJ
ajbmeb-377	240	47	representation	representation	NOUN
ajbmeb-377	240	48	of	of	ADP
ajbmeb-377	240	49	its	its	PRON
ajbmeb-377	240	50	users	user	NOUN
ajbmeb-377	240	51	.	.	PUNCT
ajbmeb-377	241	1	5	5	X
ajbmeb-377	241	2	.	.	PUNCT
ajbmeb-377	241	3	the	the	DET
ajbmeb-377	241	4	indication	indication	NOUN
ajbmeb-377	241	5	level	level	NOUN
ajbmeb-377	241	6	of	of	ADP
ajbmeb-377	241	7	the	the	DET
ajbmeb-377	241	8	t	t	NOUN
ajbmeb-377	241	9	-	-	PUNCT
ajbmeb-377	241	10	test	test	NOUN
ajbmeb-377	241	11	of	of	ADP
ajbmeb-377	241	12	the	the	DET
ajbmeb-377	241	13	independent	independent	ADJ
ajbmeb-377	241	14	variable	variable	NOUN
ajbmeb-377	241	15	with	with	ADP
ajbmeb-377	241	16	the	the	DET
ajbmeb-377	241	17	dependent	dependent	ADJ
ajbmeb-377	241	18	variable	variable	NOUN
ajbmeb-377	241	19	is	be	AUX
ajbmeb-377	241	20	equal	equal	ADJ
ajbmeb-377	241	21	to	to	ADP
ajbmeb-377	241	22	(	(	PUNCT
ajbmeb-377	241	23	8.372	8.372	NUM
ajbmeb-377	241	24	)	)	PUNCT
ajbmeb-377	241	25	and	and	CCONJ
ajbmeb-377	241	26	its	its	PRON
ajbmeb-377	241	27	indicative	indicative	ADJ
ajbmeb-377	241	28	level	level	NOUN
ajbmeb-377	241	29	(	(	PUNCT
ajbmeb-377	241	30	0.000	0.000	NUM
ajbmeb-377	241	31	)	)	PUNCT
ajbmeb-377	241	32	.	.	PUNCT
ajbmeb-377	242	1	this	this	DET
ajbmeb-377	242	2	ratio	ratio	NOUN
ajbmeb-377	242	3	is	be	AUX
ajbmeb-377	242	4	below	below	ADP
ajbmeb-377	242	5	the	the	DET
ajbmeb-377	242	6	indicative	indicative	ADJ
ajbmeb-377	242	7	level	level	NOUN
ajbmeb-377	242	8	(	(	PUNCT
ajbmeb-377	242	9	0.01	0.01	NUM
ajbmeb-377	242	10	)	)	PUNCT
ajbmeb-377	242	11	,	,	PUNCT
ajbmeb-377	242	12	which	which	PRON
ajbmeb-377	242	13	proves	prove	VERB
ajbmeb-377	242	14	that	that	SCONJ
ajbmeb-377	242	15	the	the	DET
ajbmeb-377	242	16	decline	decline	NOUN
ajbmeb-377	242	17	is	be	AUX
ajbmeb-377	242	18	moral	moral	ADJ
ajbmeb-377	242	19	.	.	PUNCT
ajbmeb-377	243	1	6	6	X
ajbmeb-377	243	2	.	.	X
ajbmeb-377	243	3	the	the	DET
ajbmeb-377	243	4	value	value	NOUN
ajbmeb-377	243	5	of	of	ADP
ajbmeb-377	243	6	the	the	DET
ajbmeb-377	243	7	regression	regression	NOUN
ajbmeb-377	243	8	factor	factor	NOUN
ajbmeb-377	243	9	is	be	AUX
ajbmeb-377	243	10	equal	equal	ADJ
ajbmeb-377	243	11	to	to	ADP
ajbmeb-377	243	12	(	(	PUNCT
ajbmeb-377	243	13	72.345	72.345	NUM
ajbmeb-377	243	14	)	)	PUNCT
ajbmeb-377	243	15	,	,	PUNCT
ajbmeb-377	243	16	meaning	mean	VERB
ajbmeb-377	243	17	that	that	SCONJ
ajbmeb-377	243	18	a	a	DET
ajbmeb-377	243	19	change	change	NOUN
ajbmeb-377	243	20	in	in	ADP
ajbmeb-377	243	21	the	the	DET
ajbmeb-377	243	22	independent	independent	ADJ
ajbmeb-377	243	23	variable	variable	NOUN
ajbmeb-377	243	24	(	(	PUNCT
ajbmeb-377	243	25	digital	digital	ADJ
ajbmeb-377	243	26	transformation	transformation	NOUN
ajbmeb-377	243	27	)	)	PUNCT
ajbmeb-377	243	28	by	by	ADP
ajbmeb-377	243	29	one	one	NUM
ajbmeb-377	243	30	-	-	PUNCT
ajbmeb-377	243	31	unit	unit	NOUN
ajbmeb-377	243	32	results	result	NOUN
ajbmeb-377	243	33	in	in	ADP
ajbmeb-377	243	34	a	a	DET
ajbmeb-377	243	35	change	change	NOUN
ajbmeb-377	243	36	in	in	ADP
ajbmeb-377	243	37	the	the	DET
ajbmeb-377	243	38	dependent	dependent	ADJ
ajbmeb-377	243	39	variable	variable	ADJ
ajbmeb-377	243	40	level	level	NOUN
ajbmeb-377	243	41	(	(	PUNCT
ajbmeb-377	243	42	genuine	genuine	ADJ
ajbmeb-377	243	43	representation	representation	NOUN
ajbmeb-377	243	44	of	of	ADP
ajbmeb-377	243	45	accounting	accounting	NOUN
ajbmeb-377	243	46	information	information	NOUN
ajbmeb-377	243	47	)	)	PUNCT
ajbmeb-377	243	48	by	by	ADP
ajbmeb-377	243	49	(	(	PUNCT
ajbmeb-377	243	50	72.345	72.345	NUM
ajbmeb-377	243	51	)	)	PUNCT
ajbmeb-377	243	52	units	unit	NOUN
ajbmeb-377	243	53	.	.	PUNCT
ajbmeb-377	244	1	7	7	X
ajbmeb-377	244	2	.	.	X
ajbmeb-377	244	3	acceptance	acceptance	NOUN
ajbmeb-377	244	4	of	of	ADP
ajbmeb-377	244	5	hypothesis	hypothesis	NOUN
ajbmeb-377	244	6	:	:	PUNCT
ajbmeb-377	244	7	there	there	PRON
ajbmeb-377	244	8	is	be	VERB
ajbmeb-377	244	9	a	a	DET
ajbmeb-377	244	10	statistically	statistically	ADV
ajbmeb-377	244	11	significant	significant	ADJ
ajbmeb-377	244	12	effect	effect	NOUN
ajbmeb-377	244	13	of	of	ADP
ajbmeb-377	244	14	digital	digital	ADJ
ajbmeb-377	244	15	transformation	transformation	NOUN
ajbmeb-377	244	16	in	in	ADP
ajbmeb-377	244	17	the	the	DET
ajbmeb-377	244	18	representation	representation	NOUN
ajbmeb-377	244	19	and	and	CCONJ
ajbmeb-377	244	20	honesty	honesty	NOUN
ajbmeb-377	244	21	of	of	ADP
ajbmeb-377	244	22	accounting	accounting	NOUN
ajbmeb-377	244	23	information	information	NOUN
ajbmeb-377	244	24	.	.	PUNCT
ajbmeb-377	245	1	8	8	X
ajbmeb-377	245	2	.	.	X
ajbmeb-377	245	3	acceptance	acceptance	NOUN
ajbmeb-377	245	4	of	of	ADP
ajbmeb-377	245	5	the	the	DET
ajbmeb-377	245	6	main	main	ADJ
ajbmeb-377	245	7	hypothesis	hypothesis	NOUN
ajbmeb-377	245	8	:	:	PUNCT
ajbmeb-377	245	9	there	there	PRON
ajbmeb-377	245	10	is	be	VERB
ajbmeb-377	245	11	a	a	DET
ajbmeb-377	245	12	statistically	statistically	ADV
ajbmeb-377	245	13	significant	significant	ADJ
ajbmeb-377	245	14	impact	impact	NOUN
ajbmeb-377	245	15	of	of	ADP
ajbmeb-377	245	16	digital	digital	ADJ
ajbmeb-377	245	17	transformation	transformation	NOUN
ajbmeb-377	245	18	on	on	ADP
ajbmeb-377	245	19	the	the	DET
ajbmeb-377	245	20	quality	quality	NOUN
ajbmeb-377	245	21	of	of	ADP
ajbmeb-377	245	22	financial	financial	ADJ
ajbmeb-377	245	23	reporting	reporting	NOUN
ajbmeb-377	245	24	.	.	PUNCT
ajbmeb-377	246	1	conclusion	conclusion	NOUN
ajbmeb-377	246	2	1	1	NUM
ajbmeb-377	246	3	.	.	PUNCT
ajbmeb-377	247	1	the	the	DET
ajbmeb-377	247	2	trend	trend	NOUN
ajbmeb-377	247	3	towards	towards	ADP
ajbmeb-377	247	4	the	the	DET
ajbmeb-377	247	5	application	application	NOUN
ajbmeb-377	247	6	of	of	ADP
ajbmeb-377	247	7	digital	digital	ADJ
ajbmeb-377	247	8	transformation	transformation	NOUN
ajbmeb-377	247	9	is	be	AUX
ajbmeb-377	247	10	a	a	DET
ajbmeb-377	247	11	global	global	ADJ
ajbmeb-377	247	12	trend	trend	NOUN
ajbmeb-377	247	13	to	to	PART
ajbmeb-377	247	14	which	which	PRON
ajbmeb-377	247	15	all	all	DET
ajbmeb-377	247	16	organizational	organizational	ADJ
ajbmeb-377	247	17	forms	form	NOUN
ajbmeb-377	247	18	of	of	ADP
ajbmeb-377	247	19	countries	country	NOUN
ajbmeb-377	247	20	and	and	CCONJ
ajbmeb-377	247	21	institutions	institution	NOUN
ajbmeb-377	247	22	,	,	PUNCT
ajbmeb-377	247	23	whether	whether	SCONJ
ajbmeb-377	247	24	for	for	ADP
ajbmeb-377	247	25	profit	profit	NOUN
ajbmeb-377	247	26	or	or	CCONJ
ajbmeb-377	247	27	not	not	PART
ajbmeb-377	247	28	,	,	PUNCT
ajbmeb-377	247	29	are	be	AUX
ajbmeb-377	247	30	oriented	orient	VERB
ajbmeb-377	247	31	.	.	PUNCT
ajbmeb-377	248	1	the	the	DET
ajbmeb-377	248	2	trend	trend	NOUN
ajbmeb-377	248	3	american	american	PROPN
ajbmeb-377	248	4	journal	journal	PROPN
ajbmeb-377	248	5	of	of	ADP
ajbmeb-377	248	6	business	business	NOUN
ajbmeb-377	248	7	management	management	NOUN
ajbmeb-377	248	8	,	,	PUNCT
ajbmeb-377	248	9	economics	economic	NOUN
ajbmeb-377	248	10	and	and	CCONJ
ajbmeb-377	248	11	banking	banking	NOUN
ajbmeb-377	248	12	volume	volume	NOUN
ajbmeb-377	248	13	8	8	NUM
ajbmeb-377	248	14	,	,	PUNCT
ajbmeb-377	248	15	jan	jan	PROPN
ajbmeb-377	248	16	.	.	PROPN
ajbmeb-377	248	17	,	,	PUNCT
ajbmeb-377	248	18	2023	2023	NUM
ajbmeb-377	248	19	p	p	NOUN
ajbmeb-377	248	20	a	a	PRON
ajbmeb-377	248	21	g	g	NOUN
ajbmeb-377	248	22	e	e	PROPN
ajbmeb-377	248	23	|	|	ADV
ajbmeb-377	248	24	119	119	NUM
ajbmeb-377	248	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	248	26	towards	towards	ADP
ajbmeb-377	248	27	digitization	digitization	NOUN
ajbmeb-377	248	28	is	be	AUX
ajbmeb-377	248	29	a	a	DET
ajbmeb-377	248	30	mechanism	mechanism	NOUN
ajbmeb-377	248	31	of	of	ADP
ajbmeb-377	248	32	restructuring	restructuring	NOUN
ajbmeb-377	248	33	aimed	aim	VERB
ajbmeb-377	248	34	at	at	ADP
ajbmeb-377	248	35	a	a	DET
ajbmeb-377	248	36	qualitative	qualitative	ADJ
ajbmeb-377	248	37	shift	shift	NOUN
ajbmeb-377	248	38	in	in	ADP
ajbmeb-377	248	39	the	the	DET
ajbmeb-377	248	40	level	level	NOUN
ajbmeb-377	248	41	of	of	ADP
ajbmeb-377	248	42	performance	performance	NOUN
ajbmeb-377	248	43	.	.	PUNCT
ajbmeb-377	249	1	2	2	X
ajbmeb-377	249	2	.	.	X
ajbmeb-377	249	3	the	the	DET
ajbmeb-377	249	4	application	application	NOUN
ajbmeb-377	249	5	of	of	ADP
ajbmeb-377	249	6	digital	digital	ADJ
ajbmeb-377	249	7	transformation	transformation	NOUN
ajbmeb-377	249	8	in	in	ADP
ajbmeb-377	249	9	banks	bank	NOUN
ajbmeb-377	249	10	refers	refer	VERB
ajbmeb-377	249	11	to	to	ADP
ajbmeb-377	249	12	the	the	DET
ajbmeb-377	249	13	multiple	multiple	ADJ
ajbmeb-377	249	14	changes	change	NOUN
ajbmeb-377	249	15	in	in	ADP
ajbmeb-377	249	16	the	the	DET
ajbmeb-377	249	17	banking	banking	NOUN
ajbmeb-377	249	18	industry	industry	NOUN
ajbmeb-377	249	19	made	make	VERB
ajbmeb-377	249	20	to	to	PART
ajbmeb-377	249	21	integrate	integrate	VERB
ajbmeb-377	249	22	financial	financial	ADJ
ajbmeb-377	249	23	technology	technology	NOUN
ajbmeb-377	249	24	solutions	solution	NOUN
ajbmeb-377	249	25	in	in	ADP
ajbmeb-377	249	26	order	order	NOUN
ajbmeb-377	249	27	to	to	PART
ajbmeb-377	249	28	automate	automate	VERB
ajbmeb-377	249	29	,	,	PUNCT
ajbmeb-377	249	30	improve	improve	VERB
ajbmeb-377	249	31	and	and	CCONJ
ajbmeb-377	249	32	digitize	digitize	VERB
ajbmeb-377	249	33	operations	operation	NOUN
ajbmeb-377	249	34	,	,	PUNCT
ajbmeb-377	249	35	as	as	ADV
ajbmeb-377	249	36	well	well	ADV
ajbmeb-377	249	37	as	as	ADP
ajbmeb-377	249	38	increase	increase	VERB
ajbmeb-377	249	39	data	datum	NOUN
ajbmeb-377	249	40	security	security	NOUN
ajbmeb-377	249	41	.	.	PUNCT
ajbmeb-377	250	1	this	this	DET
ajbmeb-377	250	2	process	process	NOUN
ajbmeb-377	250	3	involves	involve	VERB
ajbmeb-377	250	4	many	many	ADJ
ajbmeb-377	250	5	changes	change	NOUN
ajbmeb-377	250	6	that	that	PRON
ajbmeb-377	250	7	reshape	reshape	VERB
ajbmeb-377	250	8	the	the	DET
ajbmeb-377	250	9	methods	method	NOUN
ajbmeb-377	250	10	and	and	CCONJ
ajbmeb-377	250	11	techniques	technique	NOUN
ajbmeb-377	250	12	used	use	VERB
ajbmeb-377	250	13	in	in	ADP
ajbmeb-377	250	14	the	the	DET
ajbmeb-377	250	15	banking	banking	NOUN
ajbmeb-377	250	16	sector	sector	NOUN
ajbmeb-377	250	17	.	.	PUNCT
ajbmeb-377	251	1	3	3	X
ajbmeb-377	251	2	.	.	X
ajbmeb-377	251	3	the	the	DET
ajbmeb-377	251	4	most	most	ADV
ajbmeb-377	251	5	important	important	ADJ
ajbmeb-377	251	6	advantages	advantage	NOUN
ajbmeb-377	251	7	of	of	ADP
ajbmeb-377	251	8	applying	apply	VERB
ajbmeb-377	251	9	digital	digital	ADJ
ajbmeb-377	251	10	transformation	transformation	NOUN
ajbmeb-377	251	11	have	have	AUX
ajbmeb-377	251	12	been	be	AUX
ajbmeb-377	251	13	in	in	ADP
ajbmeb-377	251	14	reducing	reduce	VERB
ajbmeb-377	251	15	costs	cost	NOUN
ajbmeb-377	251	16	through	through	ADP
ajbmeb-377	251	17	the	the	DET
ajbmeb-377	251	18	provision	provision	NOUN
ajbmeb-377	251	19	of	of	ADP
ajbmeb-377	251	20	technological	technological	ADJ
ajbmeb-377	251	21	infrastructure	infrastructure	NOUN
ajbmeb-377	251	22	,	,	PUNCT
ajbmeb-377	251	23	which	which	PRON
ajbmeb-377	251	24	may	may	AUX
ajbmeb-377	251	25	result	result	VERB
ajbmeb-377	251	26	in	in	ADP
ajbmeb-377	251	27	higher	high	ADJ
ajbmeb-377	251	28	total	total	ADJ
ajbmeb-377	251	29	costs	cost	NOUN
ajbmeb-377	251	30	in	in	ADP
ajbmeb-377	251	31	the	the	DET
ajbmeb-377	251	32	short	short	ADJ
ajbmeb-377	251	33	term	term	NOUN
ajbmeb-377	251	34	but	but	CCONJ
ajbmeb-377	251	35	this	this	PRON
ajbmeb-377	251	36	will	will	AUX
ajbmeb-377	251	37	change	change	VERB
ajbmeb-377	251	38	in	in	ADP
ajbmeb-377	251	39	the	the	DET
ajbmeb-377	251	40	long	long	ADJ
ajbmeb-377	251	41	term	term	NOUN
ajbmeb-377	251	42	as	as	ADP
ajbmeb-377	251	43	the	the	DET
ajbmeb-377	251	44	fulfilment	fulfilment	NOUN
ajbmeb-377	251	45	of	of	ADP
ajbmeb-377	251	46	the	the	DET
ajbmeb-377	251	47	customer	customer	NOUN
ajbmeb-377	251	48	's	's	PART
ajbmeb-377	251	49	wishes	wish	NOUN
ajbmeb-377	251	50	and	and	CCONJ
ajbmeb-377	251	51	the	the	DET
ajbmeb-377	251	52	provision	provision	NOUN
ajbmeb-377	251	53	of	of	ADP
ajbmeb-377	251	54	services	service	NOUN
ajbmeb-377	251	55	that	that	PRON
ajbmeb-377	251	56	achieve	achieve	VERB
ajbmeb-377	251	57	customer	customer	NOUN
ajbmeb-377	251	58	satisfaction	satisfaction	NOUN
ajbmeb-377	251	59	4	4	NUM
ajbmeb-377	251	60	.	.	PUNCT
ajbmeb-377	252	1	the	the	DET
ajbmeb-377	252	2	results	result	NOUN
ajbmeb-377	252	3	of	of	ADP
ajbmeb-377	252	4	the	the	DET
ajbmeb-377	252	5	study	study	NOUN
ajbmeb-377	252	6	resulted	result	VERB
ajbmeb-377	252	7	in	in	ADP
ajbmeb-377	252	8	a	a	DET
ajbmeb-377	252	9	reverse	reverse	ADJ
ajbmeb-377	252	10	correlation	correlation	NOUN
ajbmeb-377	252	11	and	and	CCONJ
ajbmeb-377	252	12	moral	moral	ADJ
ajbmeb-377	252	13	impact	impact	NOUN
ajbmeb-377	252	14	of	of	ADP
ajbmeb-377	252	15	digital	digital	ADJ
ajbmeb-377	252	16	transformation	transformation	NOUN
ajbmeb-377	252	17	on	on	ADP
ajbmeb-377	252	18	the	the	DET
ajbmeb-377	252	19	quality	quality	NOUN
ajbmeb-377	252	20	of	of	ADP
ajbmeb-377	252	21	banking	banking	NOUN
ajbmeb-377	252	22	units	unit	NOUN
ajbmeb-377	252	23	'	'	PART
ajbmeb-377	252	24	financial	financial	ADJ
ajbmeb-377	252	25	reports	report	NOUN
ajbmeb-377	252	26	.	.	PUNCT
ajbmeb-377	253	1	recommendations	recommendation	NOUN
ajbmeb-377	253	2	1	1	NUM
ajbmeb-377	253	3	.	.	PUNCT
ajbmeb-377	253	4	banking	banking	NOUN
ajbmeb-377	253	5	units	unit	NOUN
ajbmeb-377	253	6	must	must	AUX
ajbmeb-377	253	7	keep	keep	VERB
ajbmeb-377	253	8	abreast	abreast	ADV
ajbmeb-377	253	9	of	of	ADP
ajbmeb-377	253	10	technological	technological	ADJ
ajbmeb-377	253	11	developments	development	NOUN
ajbmeb-377	253	12	and	and	CCONJ
ajbmeb-377	253	13	respond	respond	VERB
ajbmeb-377	253	14	to	to	ADP
ajbmeb-377	253	15	changes	change	NOUN
ajbmeb-377	253	16	in	in	ADP
ajbmeb-377	253	17	the	the	DET
ajbmeb-377	253	18	surrounding	surround	VERB
ajbmeb-377	253	19	environment	environment	NOUN
ajbmeb-377	253	20	by	by	ADP
ajbmeb-377	253	21	holding	hold	VERB
ajbmeb-377	253	22	the	the	DET
ajbmeb-377	253	23	necessary	necessary	ADJ
ajbmeb-377	253	24	training	training	NOUN
ajbmeb-377	253	25	programs	program	NOUN
ajbmeb-377	253	26	for	for	ADP
ajbmeb-377	253	27	accountants	accountant	NOUN
ajbmeb-377	253	28	to	to	PART
ajbmeb-377	253	29	qualify	qualify	VERB
ajbmeb-377	253	30	them	they	PRON
ajbmeb-377	253	31	and	and	CCONJ
ajbmeb-377	253	32	improve	improve	VERB
ajbmeb-377	253	33	their	their	PRON
ajbmeb-377	253	34	skills	skill	NOUN
ajbmeb-377	253	35	in	in	ADP
ajbmeb-377	253	36	using	use	VERB
ajbmeb-377	253	37	digital	digital	ADJ
ajbmeb-377	253	38	transformation	transformation	NOUN
ajbmeb-377	253	39	techniques	technique	NOUN
ajbmeb-377	253	40	and	and	CCONJ
ajbmeb-377	253	41	modern	modern	ADJ
ajbmeb-377	253	42	technological	technological	ADJ
ajbmeb-377	253	43	means	mean	NOUN
ajbmeb-377	253	44	to	to	PART
ajbmeb-377	253	45	perform	perform	VERB
ajbmeb-377	253	46	their	their	PRON
ajbmeb-377	253	47	work	work	NOUN
ajbmeb-377	253	48	,	,	PUNCT
ajbmeb-377	253	49	and	and	CCONJ
ajbmeb-377	253	50	providing	provide	VERB
ajbmeb-377	253	51	the	the	DET
ajbmeb-377	253	52	necessary	necessary	ADJ
ajbmeb-377	253	53	devices	device	NOUN
ajbmeb-377	253	54	and	and	CCONJ
ajbmeb-377	253	55	networks	network	NOUN
ajbmeb-377	253	56	to	to	PART
ajbmeb-377	253	57	implement	implement	VERB
ajbmeb-377	253	58	digital	digital	ADJ
ajbmeb-377	253	59	transformation	transformation	NOUN
ajbmeb-377	253	60	.	.	PUNCT
ajbmeb-377	254	1	2	2	X
ajbmeb-377	254	2	.	.	X
ajbmeb-377	254	3	the	the	DET
ajbmeb-377	254	4	need	need	NOUN
ajbmeb-377	254	5	for	for	SCONJ
ajbmeb-377	254	6	academics	academic	NOUN
ajbmeb-377	254	7	and	and	CCONJ
ajbmeb-377	254	8	researchers	researcher	NOUN
ajbmeb-377	254	9	to	to	PART
ajbmeb-377	254	10	conduct	conduct	VERB
ajbmeb-377	254	11	further	further	ADJ
ajbmeb-377	254	12	scientific	scientific	ADJ
ajbmeb-377	254	13	research	research	NOUN
ajbmeb-377	254	14	and	and	CCONJ
ajbmeb-377	254	15	highlight	highlight	VERB
ajbmeb-377	254	16	the	the	DET
ajbmeb-377	254	17	importance	importance	NOUN
ajbmeb-377	254	18	of	of	ADP
ajbmeb-377	254	19	applying	apply	VERB
ajbmeb-377	254	20	digital	digital	ADJ
ajbmeb-377	254	21	transformation	transformation	NOUN
ajbmeb-377	254	22	techniques	technique	NOUN
ajbmeb-377	254	23	such	such	ADJ
ajbmeb-377	254	24	as	as	ADP
ajbmeb-377	254	25	artificial	artificial	ADJ
ajbmeb-377	254	26	intelligence	intelligence	NOUN
ajbmeb-377	254	27	,	,	PUNCT
ajbmeb-377	254	28	big	big	ADJ
ajbmeb-377	254	29	data	datum	NOUN
ajbmeb-377	254	30	,	,	PUNCT
ajbmeb-377	254	31	robots	robot	NOUN
ajbmeb-377	254	32	,	,	PUNCT
ajbmeb-377	254	33	cloud	cloud	NOUN
ajbmeb-377	254	34	computing	computing	NOUN
ajbmeb-377	254	35	in	in	ADP
ajbmeb-377	254	36	banking	banking	NOUN
ajbmeb-377	254	37	units	unit	NOUN
ajbmeb-377	254	38	and	and	CCONJ
ajbmeb-377	254	39	the	the	DET
ajbmeb-377	254	40	impact	impact	NOUN
ajbmeb-377	254	41	of	of	ADP
ajbmeb-377	254	42	their	their	PRON
ajbmeb-377	254	43	application	application	NOUN
ajbmeb-377	254	44	on	on	ADP
ajbmeb-377	254	45	those	those	DET
ajbmeb-377	254	46	units	unit	NOUN
ajbmeb-377	254	47	.	.	PUNCT
ajbmeb-377	255	1	3	3	X
ajbmeb-377	255	2	.	.	NUM
ajbmeb-377	255	3	regulators	regulator	NOUN
ajbmeb-377	255	4	and	and	CCONJ
ajbmeb-377	255	5	standard	standard	ADJ
ajbmeb-377	255	6	-	-	PUNCT
ajbmeb-377	255	7	setters	setter	NOUN
ajbmeb-377	255	8	should	should	AUX
ajbmeb-377	255	9	seek	seek	VERB
ajbmeb-377	255	10	to	to	PART
ajbmeb-377	255	11	issue	issue	VERB
ajbmeb-377	255	12	standards	standard	NOUN
ajbmeb-377	255	13	and	and	CCONJ
ajbmeb-377	255	14	guidelines	guideline	NOUN
ajbmeb-377	255	15	commensurate	commensurate	ADJ
ajbmeb-377	255	16	with	with	ADP
ajbmeb-377	255	17	modern	modern	ADJ
ajbmeb-377	255	18	technological	technological	ADJ
ajbmeb-377	255	19	developments	development	NOUN
ajbmeb-377	255	20	and	and	CCONJ
ajbmeb-377	255	21	their	their	PRON
ajbmeb-377	255	22	application	application	NOUN
ajbmeb-377	255	23	in	in	ADP
ajbmeb-377	255	24	the	the	DET
ajbmeb-377	255	25	field	field	NOUN
ajbmeb-377	255	26	of	of	ADP
ajbmeb-377	255	27	accounting	accounting	NOUN
ajbmeb-377	255	28	.	.	PUNCT
ajbmeb-377	256	1	4	4	X
ajbmeb-377	256	2	.	.	X
ajbmeb-377	256	3	supporting	support	VERB
ajbmeb-377	256	4	digital	digital	ADJ
ajbmeb-377	256	5	transformation	transformation	NOUN
ajbmeb-377	256	6	in	in	ADP
ajbmeb-377	256	7	banking	banking	NOUN
ajbmeb-377	256	8	units	unit	NOUN
ajbmeb-377	256	9	as	as	ADP
ajbmeb-377	256	10	one	one	NUM
ajbmeb-377	256	11	of	of	ADP
ajbmeb-377	256	12	its	its	PRON
ajbmeb-377	256	13	priorities	priority	NOUN
ajbmeb-377	256	14	,	,	PUNCT
ajbmeb-377	256	15	and	and	CCONJ
ajbmeb-377	256	16	the	the	DET
ajbmeb-377	256	17	need	need	NOUN
ajbmeb-377	256	18	to	to	PART
ajbmeb-377	256	19	provide	provide	VERB
ajbmeb-377	256	20	capabilities	capability	NOUN
ajbmeb-377	256	21	and	and	CCONJ
ajbmeb-377	256	22	infrastructure	infrastructure	NOUN
ajbmeb-377	256	23	to	to	PART
ajbmeb-377	256	24	ensure	ensure	VERB
ajbmeb-377	256	25	their	their	PRON
ajbmeb-377	256	26	success	success	NOUN
ajbmeb-377	256	27	.	.	PUNCT
ajbmeb-377	257	1	references	reference	NOUN
ajbmeb-377	257	2	1	1	NUM
ajbmeb-377	257	3	.	.	PUNCT
ajbmeb-377	258	1	al	al	PROPN
ajbmeb-377	258	2	-	-	PUNCT
ajbmeb-377	258	3	maghazi	maghazi	PROPN
ajbmeb-377	258	4	,	,	PUNCT
ajbmeb-377	258	5	mar	mar	PROPN
ajbmeb-377	258	6	mohamed	mohamed	PROPN
ajbmeb-377	258	7	ahmed	ahmed	PROPN
ajbmeb-377	258	8	,	,	PUNCT
ajbmeb-377	258	9	2018	2018	NUM
ajbmeb-377	258	10	,	,	PUNCT
ajbmeb-377	258	11	the	the	DET
ajbmeb-377	258	12	impact	impact	NOUN
ajbmeb-377	258	13	of	of	ADP
ajbmeb-377	258	14	big	big	ADJ
ajbmeb-377	258	15	data	datum	NOUN
ajbmeb-377	258	16	on	on	ADP
ajbmeb-377	258	17	the	the	DET
ajbmeb-377	258	18	quality	quality	NOUN
ajbmeb-377	258	19	of	of	ADP
ajbmeb-377	258	20	financial	financial	ADJ
ajbmeb-377	258	21	reports	report	NOUN
ajbmeb-377	258	22	,	,	PUNCT
ajbmeb-377	258	23	egyptian	egyptian	ADJ
ajbmeb-377	258	24	journal	journal	NOUN
ajbmeb-377	258	25	of	of	ADP
ajbmeb-377	258	26	postgraduate	postgraduate	PROPN
ajbmeb-377	258	27	studies	study	NOUN
ajbmeb-377	258	28	,	,	PUNCT
ajbmeb-377	258	29	volume	volume	NOUN
ajbmeb-377	258	30	42	42	NUM
ajbmeb-377	258	31	,	,	PUNCT
ajbmeb-377	258	32	issue	issue	NOUN
ajbmeb-377	258	33	2	2	NUM
ajbmeb-377	258	34	,	,	PUNCT
ajbmeb-377	258	35	mansoura	mansoura	ADJ
ajbmeb-377	258	36	university	university	NOUN
ajbmeb-377	258	37	,	,	PUNCT
ajbmeb-377	258	38	faculty	faculty	NOUN
ajbmeb-377	258	39	of	of	ADP
ajbmeb-377	258	40	commerce	commerce	PROPN
ajbmeb-377	258	41	,	,	PUNCT
ajbmeb-377	258	42	egypt	egypt	PROPN
ajbmeb-377	258	43	2	2	NUM
ajbmeb-377	258	44	.	.	PUNCT
ajbmeb-377	259	1	wadih	wadih	PROPN
ajbmeb-377	259	2	,	,	PUNCT
ajbmeb-377	259	3	osama	osama	NOUN
ajbmeb-377	259	4	wajdi	wajdi	NOUN
ajbmeb-377	259	5	,	,	PUNCT
ajbmeb-377	259	6	and	and	CCONJ
ajbmeb-377	259	7	metwally	metwally	ADV
ajbmeb-377	259	8	,	,	PUNCT
ajbmeb-377	259	9	madiha	madiha	PROPN
ajbmeb-377	259	10	mohamed	mohamed	PROPN
ajbmeb-377	259	11	,	,	PUNCT
ajbmeb-377	259	12	2020	2020	NUM
ajbmeb-377	259	13	,	,	PUNCT
ajbmeb-377	259	14	digital	digital	ADJ
ajbmeb-377	259	15	banks	bank	NOUN
ajbmeb-377	259	16	:	:	PUNCT
ajbmeb-377	259	17	products	product	NOUN
ajbmeb-377	259	18	and	and	CCONJ
ajbmeb-377	259	19	transformation	transformation	NOUN
ajbmeb-377	259	20	requirements	requirement	NOUN
ajbmeb-377	259	21	and	and	CCONJ
ajbmeb-377	259	22	their	their	PRON
ajbmeb-377	259	23	impact	impact	NOUN
ajbmeb-377	259	24	on	on	ADP
ajbmeb-377	259	25	competitive	competitive	ADJ
ajbmeb-377	259	26	position	position	NOUN
ajbmeb-377	259	27	,	,	PUNCT
ajbmeb-377	259	28	scientific	scientific	ADJ
ajbmeb-377	259	29	journal	journal	NOUN
ajbmeb-377	259	30	of	of	ADP
ajbmeb-377	259	31	financial	financial	ADJ
ajbmeb-377	259	32	and	and	CCONJ
ajbmeb-377	259	33	administrative	administrative	ADJ
ajbmeb-377	259	34	studies	study	NOUN
ajbmeb-377	259	35	and	and	CCONJ
ajbmeb-377	259	36	research	research	NOUN
ajbmeb-377	259	37	,	,	PUNCT
ajbmeb-377	259	38	volume	volume	NOUN
ajbmeb-377	259	39	8	8	NUM
ajbmeb-377	259	40	,	,	PUNCT
ajbmeb-377	259	41	issue	issue	NOUN
ajbmeb-377	259	42	2	2	NUM
ajbmeb-377	259	43	,	,	PUNCT
ajbmeb-377	259	44	egypt	egypt	PROPN
ajbmeb-377	259	45	.	.	PUNCT
ajbmeb-377	260	1	3	3	X
ajbmeb-377	260	2	.	.	X
ajbmeb-377	260	3	qasim	qasim	PROPN
ajbmeb-377	260	4	,	,	PUNCT
ajbmeb-377	260	5	zainab	zainab	PROPN
ajbmeb-377	260	6	abdel	abdel	PROPN
ajbmeb-377	260	7	hafeez	hafeez	PROPN
ajbmeb-377	260	8	ahmed	ahmed	PROPN
ajbmeb-377	260	9	,	,	PUNCT
ajbmeb-377	260	10	2017	2017	NUM
ajbmeb-377	260	11	,	,	PUNCT
ajbmeb-377	260	12	a	a	DET
ajbmeb-377	260	13	proposed	propose	VERB
ajbmeb-377	260	14	framework	framework	NOUN
ajbmeb-377	260	15	for	for	ADP
ajbmeb-377	260	16	disclosing	disclose	VERB
ajbmeb-377	260	17	credit	credit	NOUN
ajbmeb-377	260	18	risks	risk	NOUN
ajbmeb-377	260	19	and	and	CCONJ
ajbmeb-377	260	20	its	its	PRON
ajbmeb-377	260	21	impact	impact	NOUN
ajbmeb-377	260	22	on	on	ADP
ajbmeb-377	260	23	the	the	DET
ajbmeb-377	260	24	quality	quality	NOUN
ajbmeb-377	260	25	of	of	ADP
ajbmeb-377	260	26	financial	financial	ADJ
ajbmeb-377	260	27	reports	report	NOUN
ajbmeb-377	260	28	for	for	ADP
ajbmeb-377	260	29	banks	bank	NOUN
ajbmeb-377	260	30	an	an	DET
ajbmeb-377	260	31	applied	apply	VERB
ajbmeb-377	260	32	study	study	NOUN
ajbmeb-377	260	33	,	,	PUNCT
ajbmeb-377	260	34	master	master	NOUN
ajbmeb-377	260	35	's	's	PART
ajbmeb-377	260	36	thesis	thesis	NOUN
ajbmeb-377	260	37	in	in	ADP
ajbmeb-377	260	38	accounting	accounting	NOUN
ajbmeb-377	260	39	,	,	PUNCT
ajbmeb-377	260	40	faculty	faculty	NOUN
ajbmeb-377	260	41	of	of	ADP
ajbmeb-377	260	42	commerce	commerce	PROPN
ajbmeb-377	260	43	postgraduate	postgraduate	PROPN
ajbmeb-377	260	44	studies	study	NOUN
ajbmeb-377	260	45	,	,	PUNCT
ajbmeb-377	260	46	egypt	egypt	PROPN
ajbmeb-377	260	47	.	.	PUNCT
ajbmeb-377	261	1	4	4	X
ajbmeb-377	261	2	.	.	X
ajbmeb-377	261	3	al	al	PROPN
ajbmeb-377	261	4	-	-	PUNCT
ajbmeb-377	261	5	shaarawy	shaarawy	PROPN
ajbmeb-377	261	6	,	,	PUNCT
ajbmeb-377	261	7	hossam	hossam	PROPN
ajbmeb-377	261	8	hassan	hassan	PROPN
ajbmeb-377	261	9	mahmoud	mahmoud	PROPN
ajbmeb-377	261	10	,	,	PUNCT
ajbmeb-377	261	11	the	the	DET
ajbmeb-377	261	12	impact	impact	NOUN
ajbmeb-377	261	13	of	of	ADP
ajbmeb-377	261	14	effective	effective	ADJ
ajbmeb-377	261	15	risk	risk	NOUN
ajbmeb-377	261	16	management	management	NOUN
ajbmeb-377	261	17	application	application	NOUN
ajbmeb-377	261	18	on	on	ADP
ajbmeb-377	261	19	the	the	DET
ajbmeb-377	261	20	quality	quality	NOUN
ajbmeb-377	261	21	of	of	ADP
ajbmeb-377	261	22	financial	financial	ADJ
ajbmeb-377	261	23	reports	report	NOUN
ajbmeb-377	261	24	,	,	PUNCT
ajbmeb-377	261	25	an	an	DET
ajbmeb-377	261	26	empirical	empirical	ADJ
ajbmeb-377	261	27	study	study	NOUN
ajbmeb-377	261	28	on	on	ADP
ajbmeb-377	261	29	companies	company	NOUN
ajbmeb-377	261	30	registered	register	VERB
ajbmeb-377	261	31	in	in	ADP
ajbmeb-377	261	32	the	the	DET
ajbmeb-377	261	33	egyptian	egyptian	ADJ
ajbmeb-377	261	34	stock	stock	PROPN
ajbmeb-377	261	35	exchange	exchange	PROPN
ajbmeb-377	261	36	,	,	PUNCT
ajbmeb-377	261	37	phd	phd	NOUN
ajbmeb-377	261	38	thesis	thesis	NOUN
ajbmeb-377	261	39	in	in	ADP
ajbmeb-377	261	40	accounting	accounting	PROPN
ajbmeb-377	261	41	,	,	PUNCT
ajbmeb-377	261	42	alexandria	alexandria	PROPN
ajbmeb-377	261	43	university	university	PROPN
ajbmeb-377	261	44	faculty	faculty	NOUN
ajbmeb-377	261	45	of	of	ADP
ajbmeb-377	261	46	commerce	commerce	PROPN
ajbmeb-377	261	47	,	,	PUNCT
ajbmeb-377	261	48	egypt	egypt	PROPN
ajbmeb-377	261	49	.	.	PUNCT
ajbmeb-377	262	1	5	5	NUM
ajbmeb-377	262	2	.	.	X
ajbmeb-377	263	1	ahmed	ahmed	PROPN
ajbmeb-377	263	2	,	,	PUNCT
ajbmeb-377	263	3	mohamed	mohamed	PROPN
ajbmeb-377	263	4	ramadan	ramadan	PROPN
ajbmeb-377	263	5	ibrahim	ibrahim	PROPN
ajbmeb-377	263	6	,	,	PUNCT
ajbmeb-377	263	7	2018	2018	NUM
ajbmeb-377	263	8	,	,	PUNCT
ajbmeb-377	263	9	a	a	DET
ajbmeb-377	263	10	proposed	propose	VERB
ajbmeb-377	263	11	model	model	NOUN
ajbmeb-377	263	12	for	for	ADP
ajbmeb-377	263	13	measuring	measure	VERB
ajbmeb-377	263	14	the	the	DET
ajbmeb-377	263	15	quality	quality	NOUN
ajbmeb-377	263	16	of	of	ADP
ajbmeb-377	263	17	accounting	accounting	NOUN
ajbmeb-377	263	18	information	information	NOUN
ajbmeb-377	263	19	as	as	ADP
ajbmeb-377	263	20	an	an	DET
ajbmeb-377	263	21	introduction	introduction	NOUN
ajbmeb-377	263	22	to	to	ADP
ajbmeb-377	263	23	raising	raise	VERB
ajbmeb-377	263	24	the	the	DET
ajbmeb-377	263	25	efficiency	efficiency	NOUN
ajbmeb-377	263	26	of	of	ADP
ajbmeb-377	263	27	the	the	DET
ajbmeb-377	263	28	stock	stock	NOUN
ajbmeb-377	263	29	market	market	NOUN
ajbmeb-377	263	30	in	in	ADP
ajbmeb-377	263	31	light	light	ADJ
ajbmeb-377	263	32	american	american	ADJ
ajbmeb-377	263	33	journal	journal	PROPN
ajbmeb-377	263	34	of	of	ADP
ajbmeb-377	263	35	business	business	NOUN
ajbmeb-377	263	36	management	management	NOUN
ajbmeb-377	263	37	,	,	PUNCT
ajbmeb-377	263	38	economics	economic	NOUN
ajbmeb-377	263	39	and	and	CCONJ
ajbmeb-377	263	40	banking	banking	NOUN
ajbmeb-377	263	41	volume	volume	NOUN
ajbmeb-377	263	42	8	8	NUM
ajbmeb-377	263	43	,	,	PUNCT
ajbmeb-377	263	44	jan	jan	PROPN
ajbmeb-377	263	45	.	.	PROPN
ajbmeb-377	263	46	,	,	PUNCT
ajbmeb-377	263	47	2023	2023	NUM
ajbmeb-377	263	48	p	p	NOUN
ajbmeb-377	263	49	a	a	PRON
ajbmeb-377	263	50	g	g	NOUN
ajbmeb-377	263	51	e	e	NOUN
ajbmeb-377	263	52	|	|	ADV
ajbmeb-377	263	53	120	120	NUM
ajbmeb-377	263	54	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-377	263	55	of	of	ADP
ajbmeb-377	263	56	ifrs	ifrs	PROPN
ajbmeb-377	263	57	:	:	PUNCT
ajbmeb-377	263	58	an	an	DET
ajbmeb-377	263	59	applied	applied	ADJ
ajbmeb-377	263	60	study	study	NOUN
ajbmeb-377	263	61	,	,	PUNCT
ajbmeb-377	263	62	phd	phd	NOUN
ajbmeb-377	263	63	thesis	thesis	NOUN
ajbmeb-377	263	64	in	in	ADP
ajbmeb-377	263	65	accounting	accounting	NOUN
ajbmeb-377	263	66	,	,	PUNCT
ajbmeb-377	263	67	menoufia	menoufia	PROPN
ajbmeb-377	263	68	university	university	NOUN
ajbmeb-377	263	69	,	,	PUNCT
ajbmeb-377	263	70	faculty	faculty	NOUN
ajbmeb-377	263	71	of	of	ADP
ajbmeb-377	263	72	commerce	commerce	PROPN
ajbmeb-377	263	73	,	,	PUNCT
ajbmeb-377	263	74	egypt	egypt	PROPN
ajbmeb-377	263	75	.	.	PUNCT
ajbmeb-377	264	1	6	6	NUM
ajbmeb-377	264	2	.	.	X
ajbmeb-377	264	3	amin	amin	PROPN
ajbmeb-377	264	4	,	,	PUNCT
ajbmeb-377	264	5	hisham	hisham	PROPN
ajbmeb-377	264	6	amin	amin	PROPN
ajbmeb-377	264	7	emam	emam	PROPN
ajbmeb-377	264	8	,	,	PUNCT
ajbmeb-377	264	9	2022	2022	NUM
ajbmeb-377	264	10	,	,	PUNCT
ajbmeb-377	264	11	the	the	DET
ajbmeb-377	264	12	impact	impact	NOUN
ajbmeb-377	264	13	of	of	ADP
ajbmeb-377	264	14	digital	digital	ADJ
ajbmeb-377	264	15	transformation	transformation	NOUN
ajbmeb-377	264	16	on	on	ADP
ajbmeb-377	264	17	the	the	DET
ajbmeb-377	264	18	creativity	creativity	NOUN
ajbmeb-377	264	19	of	of	ADP
ajbmeb-377	264	20	employees	employee	NOUN
ajbmeb-377	264	21	in	in	ADP
ajbmeb-377	264	22	light	light	NOUN
ajbmeb-377	264	23	of	of	ADP
ajbmeb-377	264	24	the	the	DET
ajbmeb-377	264	25	mediation	mediation	NOUN
ajbmeb-377	264	26	of	of	ADP
ajbmeb-377	264	27	the	the	DET
ajbmeb-377	264	28	nature	nature	NOUN
ajbmeb-377	264	29	of	of	ADP
ajbmeb-377	264	30	the	the	DET
ajbmeb-377	264	31	organizational	organizational	ADJ
ajbmeb-377	264	32	structure	structure	NOUN
ajbmeb-377	264	33	of	of	ADP
ajbmeb-377	264	34	banks	bank	NOUN
ajbmeb-377	264	35	,	,	PUNCT
ajbmeb-377	264	36	phd	phd	NOUN
ajbmeb-377	264	37	thesis	thesis	NOUN
ajbmeb-377	264	38	in	in	ADP
ajbmeb-377	264	39	business	business	NOUN
ajbmeb-377	264	40	administration	administration	NOUN
ajbmeb-377	264	41	,	,	PUNCT
ajbmeb-377	264	42	benha	benha	VERB
ajbmeb-377	264	43	university	university	NOUN
ajbmeb-377	264	44	,	,	PUNCT
ajbmeb-377	264	45	faculty	faculty	NOUN
ajbmeb-377	264	46	of	of	ADP
ajbmeb-377	264	47	commerce	commerce	PROPN
ajbmeb-377	264	48	,	,	PUNCT
ajbmeb-377	264	49	egypt	egypt	PROPN
ajbmeb-377	264	50	.	.	PUNCT
ajbmeb-377	265	1	7	7	X
ajbmeb-377	265	2	.	.	X
ajbmeb-377	265	3	al	al	PROPN
ajbmeb-377	265	4	-	-	PUNCT
ajbmeb-377	265	5	marji	marji	PROPN
ajbmeb-377	265	6	,	,	PUNCT
ajbmeb-377	265	7	muhammad	muhammad	PROPN
ajbmeb-377	265	8	talaq	talaq	PROPN
ajbmeb-377	265	9	muhammad	muhammad	PROPN
ajbmeb-377	265	10	and	and	CCONJ
ajbmeb-377	265	11	al	al	PROPN
ajbmeb-377	265	12	-	-	PUNCT
ajbmeb-377	265	13	rashidi	rashidi	NOUN
ajbmeb-377	265	14	,	,	PUNCT
ajbmeb-377	265	15	musa	musa	PROPN
ajbmeb-377	265	16	fayez	fayez	NOUN
ajbmeb-377	265	17	madous	madous	ADJ
ajbmeb-377	265	18	,	,	PUNCT
ajbmeb-377	265	19	2023	2023	NUM
ajbmeb-377	265	20	the	the	DET
ajbmeb-377	265	21	impact	impact	NOUN
ajbmeb-377	265	22	of	of	ADP
ajbmeb-377	265	23	digital	digital	ADJ
ajbmeb-377	265	24	transformation	transformation	NOUN
ajbmeb-377	265	25	on	on	ADP
ajbmeb-377	265	26	the	the	DET
ajbmeb-377	265	27	quality	quality	NOUN
ajbmeb-377	265	28	of	of	ADP
ajbmeb-377	265	29	internal	internal	ADJ
ajbmeb-377	265	30	auditing	auditing	NOUN
ajbmeb-377	265	31	,	,	PUNCT
ajbmeb-377	265	32	the	the	DET
ajbmeb-377	265	33	arab	arab	ADJ
ajbmeb-377	265	34	journal	journal	PROPN
ajbmeb-377	265	35	of	of	ADP
ajbmeb-377	265	36	management	management	NOUN
ajbmeb-377	265	37	,	,	PUNCT
ajbmeb-377	265	38	volume	volume	NOUN
ajbmeb-377	265	39	43	43	NUM
ajbmeb-377	265	40	,	,	PUNCT
ajbmeb-377	265	41	number	number	NOUN
ajbmeb-377	265	42	1	1	NUM
ajbmeb-377	265	43	.	.	PUNCT
ajbmeb-377	266	1	kuwait	kuwait	PROPN
ajbmeb-377	266	2	.	.	PUNCT
ajbmeb-377	267	1	8	8	X
ajbmeb-377	267	2	.	.	X
ajbmeb-377	267	3	bakri	bakri	PROPN
ajbmeb-377	267	4	,	,	PUNCT
ajbmeb-377	267	5	asmaa	asmaa	PROPN
ajbmeb-377	267	6	mubarak	mubarak	PROPN
ajbmeb-377	267	7	ibrahim	ibrahim	PROPN
ajbmeb-377	267	8	,	,	PUNCT
ajbmeb-377	267	9	2022	2022	NUM
ajbmeb-377	267	10	,	,	PUNCT
ajbmeb-377	267	11	the	the	DET
ajbmeb-377	267	12	role	role	NOUN
ajbmeb-377	267	13	of	of	ADP
ajbmeb-377	267	14	applying	apply	VERB
ajbmeb-377	267	15	digital	digital	ADJ
ajbmeb-377	267	16	transformation	transformation	NOUN
ajbmeb-377	267	17	in	in	ADP
ajbmeb-377	267	18	rationalizing	rationalize	VERB
ajbmeb-377	267	19	the	the	DET
ajbmeb-377	267	20	costs	cost	NOUN
ajbmeb-377	267	21	of	of	ADP
ajbmeb-377	267	22	banking	banking	NOUN
ajbmeb-377	267	23	services	service	NOUN
ajbmeb-377	267	24	in	in	ADP
ajbmeb-377	267	25	egyptian	egyptian	ADJ
ajbmeb-377	267	26	commercial	commercial	ADJ
ajbmeb-377	267	27	banks	bank	NOUN
ajbmeb-377	267	28	,	,	PUNCT
ajbmeb-377	267	29	the	the	DET
ajbmeb-377	267	30	first	first	ADJ
ajbmeb-377	267	31	international	international	ADJ
ajbmeb-377	267	32	scientific	scientific	ADJ
ajbmeb-377	267	33	conference	conference	NOUN
ajbmeb-377	267	34	,	,	PUNCT
ajbmeb-377	267	35	the	the	DET
ajbmeb-377	267	36	vision	vision	NOUN
ajbmeb-377	267	37	of	of	ADP
ajbmeb-377	267	38	financial	financial	ADJ
ajbmeb-377	267	39	and	and	CCONJ
ajbmeb-377	267	40	administrative	administrative	ADJ
ajbmeb-377	267	41	thought	thought	NOUN
ajbmeb-377	267	42	in	in	ADP
ajbmeb-377	267	43	the	the	DET
ajbmeb-377	267	44	era	era	NOUN
ajbmeb-377	267	45	of	of	ADP
ajbmeb-377	267	46	digitization	digitization	NOUN
ajbmeb-377	267	47	to	to	PART
ajbmeb-377	267	48	achieve	achieve	VERB
ajbmeb-377	267	49	sustainable	sustainable	ADJ
ajbmeb-377	267	50	development	development	NOUN
ajbmeb-377	267	51	2030	2030	NUM
ajbmeb-377	267	52	,	,	PUNCT
ajbmeb-377	267	53	egypt	egypt	PROPN
ajbmeb-377	267	54	.	.	PUNCT
ajbmeb-377	268	1	9	9	X
ajbmeb-377	268	2	.	.	X
ajbmeb-377	269	1	al	al	PROPN
ajbmeb-377	269	2	-	-	PUNCT
ajbmeb-377	269	3	murshed	murshed	ADJ
ajbmeb-377	269	4	,	,	PUNCT
ajbmeb-377	269	5	murshid	murshid	PROPN
ajbmeb-377	269	6	ibrahim	ibrahim	PROPN
ajbmeb-377	269	7	muhammad	muhammad	PROPN
ajbmeb-377	269	8	ibrahim	ibrahim	PROPN
ajbmeb-377	269	9	,	,	PUNCT
ajbmeb-377	269	10	the	the	DET
ajbmeb-377	269	11	impact	impact	NOUN
ajbmeb-377	269	12	of	of	ADP
ajbmeb-377	269	13	digital	digital	ADJ
ajbmeb-377	269	14	transformation	transformation	NOUN
ajbmeb-377	269	15	on	on	ADP
ajbmeb-377	269	16	tax	tax	NOUN
ajbmeb-377	269	17	systems	system	NOUN
ajbmeb-377	269	18	,	,	PUNCT
ajbmeb-377	269	19	2022	2022	NUM
ajbmeb-377	269	20	,	,	PUNCT
ajbmeb-377	269	21	first	first	ADJ
ajbmeb-377	269	22	international	international	ADJ
ajbmeb-377	269	23	scientific	scientific	ADJ
ajbmeb-377	269	24	conference	conference	NOUN
ajbmeb-377	269	25	,	,	PUNCT
ajbmeb-377	269	26	vision	vision	NOUN
ajbmeb-377	269	27	of	of	ADP
ajbmeb-377	269	28	financial	financial	ADJ
ajbmeb-377	269	29	and	and	CCONJ
ajbmeb-377	269	30	administrative	administrative	ADJ
ajbmeb-377	269	31	thought	thought	NOUN
ajbmeb-377	269	32	in	in	ADP
ajbmeb-377	269	33	the	the	DET
ajbmeb-377	269	34	age	age	NOUN
ajbmeb-377	269	35	of	of	ADP
ajbmeb-377	269	36	digitization	digitization	NOUN
ajbmeb-377	269	37	to	to	PART
ajbmeb-377	269	38	achieve	achieve	VERB
ajbmeb-377	269	39	sustainable	sustainable	ADJ
ajbmeb-377	269	40	development	development	NOUN
ajbmeb-377	269	41	2030	2030	NUM
ajbmeb-377	269	42	,	,	PUNCT
ajbmeb-377	269	43	egypt	egypt	PROPN
ajbmeb-377	269	44	.	.	PUNCT
ajbmeb-377	270	1	10	10	NUM
ajbmeb-377	270	2	.	.	PUNCT
ajbmeb-377	271	1	hassan	hassan	PROPN
ajbmeb-377	271	2	,	,	PUNCT
ajbmeb-377	271	3	ahmed	ahmed	PROPN
ajbmeb-377	271	4	hassan	hassan	PROPN
ajbmeb-377	271	5	tawfiq	tawfiq	PROPN
ajbmeb-377	271	6	,	,	PUNCT
ajbmeb-377	271	7	(	(	PUNCT
ajbmeb-377	271	8	2019	2019	NUM
ajbmeb-377	271	9	)	)	PUNCT
ajbmeb-377	271	10	,	,	PUNCT
ajbmeb-377	271	11	the	the	DET
ajbmeb-377	271	12	impact	impact	NOUN
ajbmeb-377	271	13	of	of	ADP
ajbmeb-377	271	14	accounting	accounting	NOUN
ajbmeb-377	271	15	disclosure	disclosure	NOUN
ajbmeb-377	271	16	of	of	ADP
ajbmeb-377	271	17	social	social	ADJ
ajbmeb-377	271	18	responsibility	responsibility	NOUN
ajbmeb-377	271	19	in	in	ADP
ajbmeb-377	271	20	the	the	DET
ajbmeb-377	271	21	financial	financial	ADJ
ajbmeb-377	271	22	statements	statement	NOUN
ajbmeb-377	271	23	on	on	ADP
ajbmeb-377	271	24	investment	investment	NOUN
ajbmeb-377	271	25	decision	decision	NOUN
ajbmeb-377	271	26	-	-	PUNCT
ajbmeb-377	271	27	making	making	NOUN
ajbmeb-377	271	28	(	(	PUNCT
ajbmeb-377	271	29	an	an	DET
ajbmeb-377	271	30	applied	apply	VERB
ajbmeb-377	271	31	study	study	NOUN
ajbmeb-377	271	32	on	on	ADP
ajbmeb-377	271	33	dealers	dealer	NOUN
ajbmeb-377	271	34	in	in	ADP
ajbmeb-377	271	35	the	the	DET
ajbmeb-377	271	36	cairo	cairo	PROPN
ajbmeb-377	271	37	stock	stock	PROPN
ajbmeb-377	271	38	exchange	exchange	PROPN
ajbmeb-377	271	39	)	)	PUNCT
ajbmeb-377	271	40	,	,	PUNCT
ajbmeb-377	271	41	journal	journal	NOUN
ajbmeb-377	271	42	of	of	ADP
ajbmeb-377	271	43	commercial	commercial	ADJ
ajbmeb-377	271	44	studies	study	NOUN
ajbmeb-377	271	45	and	and	CCONJ
ajbmeb-377	271	46	research	research	NOUN
ajbmeb-377	271	47	,	,	PUNCT
ajbmeb-377	271	48	faculty	faculty	NOUN
ajbmeb-377	271	49	of	of	ADP
ajbmeb-377	271	50	commerce	commerce	PROPN
ajbmeb-377	271	51	,	,	PUNCT
ajbmeb-377	271	52	benha	benha	VERB
ajbmeb-377	271	53	university	university	NOUN
ajbmeb-377	271	54	,	,	PUNCT
ajbmeb-377	271	55	issue	issue	NOUN
ajbmeb-377	271	56	1	1	NUM
ajbmeb-377	271	57	.	.	NOUN
ajbmeb-377	271	58	11	11	NUM
ajbmeb-377	271	59	.	.	PUNCT
ajbmeb-377	271	60	.	.	PUNCT
ajbmeb-377	272	1	el	el	PROPN
ajbmeb-377	272	2	-	-	PUNCT
ajbmeb-377	272	3	haddad	haddad	PROPN
ajbmeb-377	272	4	,	,	PUNCT
ajbmeb-377	272	5	rasha	rasha	PROPN
ajbmeb-377	272	6	mohamed	mohamed	PROPN
ajbmeb-377	272	7	hamdy	hamdy	PROPN
ajbmeb-377	272	8	,	,	PUNCT
ajbmeb-377	272	9	(	(	PUNCT
ajbmeb-377	272	10	2022	2022	NUM
ajbmeb-377	272	11	)	)	PUNCT
ajbmeb-377	272	12	,	,	PUNCT
ajbmeb-377	272	13	the	the	DET
ajbmeb-377	272	14	impact	impact	NOUN
ajbmeb-377	272	15	of	of	ADP
ajbmeb-377	272	16	implementing	implement	VERB
ajbmeb-377	272	17	digital	digital	ADJ
ajbmeb-377	272	18	transformation	transformation	NOUN
ajbmeb-377	272	19	in	in	ADP
ajbmeb-377	272	20	auditing	auditing	NOUN
ajbmeb-377	272	21	facilities	facility	NOUN
ajbmeb-377	272	22	on	on	ADP
ajbmeb-377	272	23	the	the	DET
ajbmeb-377	272	24	quality	quality	NOUN
ajbmeb-377	272	25	of	of	ADP
ajbmeb-377	272	26	the	the	DET
ajbmeb-377	272	27	auditing	auditing	NOUN
ajbmeb-377	272	28	process	process	NOUN
ajbmeb-377	272	29	:	:	PUNCT
ajbmeb-377	272	30	a	a	DET
ajbmeb-377	272	31	field	field	NOUN
ajbmeb-377	272	32	study	study	NOUN
ajbmeb-377	272	33	on	on	ADP
ajbmeb-377	272	34	the	the	DET
ajbmeb-377	272	35	professional	professional	ADJ
ajbmeb-377	272	36	environment	environment	NOUN
ajbmeb-377	272	37	in	in	ADP
ajbmeb-377	272	38	egypt	egypt	PROPN
ajbmeb-377	272	39	.	.	PUNCT
ajbmeb-377	273	1	the	the	DET
ajbmeb-377	273	2	first	first	ADJ
ajbmeb-377	273	3	international	international	ADJ
ajbmeb-377	273	4	scientific	scientific	ADJ
ajbmeb-377	273	5	conference	conference	NOUN
ajbmeb-377	273	6	,	,	PUNCT
ajbmeb-377	273	7	the	the	DET
ajbmeb-377	273	8	vision	vision	NOUN
ajbmeb-377	273	9	of	of	ADP
ajbmeb-377	273	10	financial	financial	ADJ
ajbmeb-377	273	11	and	and	CCONJ
ajbmeb-377	273	12	administrative	administrative	ADJ
ajbmeb-377	273	13	thought	thought	NOUN
ajbmeb-377	273	14	in	in	ADP
ajbmeb-377	273	15	the	the	DET
ajbmeb-377	273	16	era	era	NOUN
ajbmeb-377	273	17	of	of	ADP
ajbmeb-377	273	18	digitization	digitization	NOUN
ajbmeb-377	273	19	to	to	PART
ajbmeb-377	273	20	achieve	achieve	VERB
ajbmeb-377	273	21	sustainable	sustainable	ADJ
ajbmeb-377	273	22	development	development	NOUN
ajbmeb-377	273	23	2030	2030	NUM
ajbmeb-377	273	24	,	,	PUNCT
ajbmeb-377	273	25	egypt	egypt	PROPN
ajbmeb-377	273	26	.	.	PUNCT
ajbmeb-377	274	1	12	12	NUM
ajbmeb-377	274	2	.	.	PUNCT
ajbmeb-377	275	1	al	al	PROPN
ajbmeb-377	275	2	-	-	PUNCT
ajbmeb-377	275	3	harbi	harbi	PROPN
ajbmeb-377	275	4	alaa	alaa	PROPN
ajbmeb-377	275	5	wasel	wasel	PROPN
ajbmeb-377	275	6	,	,	PUNCT
ajbmeb-377	275	7	2021	2021	NUM
ajbmeb-377	275	8	,	,	PUNCT
ajbmeb-377	275	9	the	the	DET
ajbmeb-377	275	10	impact	impact	NOUN
ajbmeb-377	275	11	of	of	ADP
ajbmeb-377	275	12	corporate	corporate	ADJ
ajbmeb-377	275	13	governance	governance	NOUN
ajbmeb-377	275	14	on	on	ADP
ajbmeb-377	275	15	the	the	DET
ajbmeb-377	275	16	quality	quality	NOUN
ajbmeb-377	275	17	of	of	ADP
ajbmeb-377	275	18	financial	financial	ADJ
ajbmeb-377	275	19	reports	report	NOUN
ajbmeb-377	275	20	:	:	PUNCT
ajbmeb-377	275	21	an	an	DET
ajbmeb-377	275	22	applied	apply	VERB
ajbmeb-377	275	23	study	study	NOUN
ajbmeb-377	275	24	on	on	ADP
ajbmeb-377	275	25	banks	bank	NOUN
ajbmeb-377	275	26	listed	list	VERB
ajbmeb-377	275	27	in	in	ADP
ajbmeb-377	275	28	the	the	DET
ajbmeb-377	275	29	saudi	saudi	ADJ
ajbmeb-377	275	30	stock	stock	PROPN
ajbmeb-377	275	31	exchange	exchange	PROPN
ajbmeb-377	275	32	tadawul	tadawul	PROPN
ajbmeb-377	275	33	,	,	PUNCT
ajbmeb-377	275	34	journal	journal	NOUN
ajbmeb-377	275	35	of	of	ADP
ajbmeb-377	275	36	the	the	DET
ajbmeb-377	275	37	islamic	islamic	PROPN
ajbmeb-377	275	38	university	university	PROPN
ajbmeb-377	275	39	for	for	ADP
ajbmeb-377	275	40	economic	economic	ADJ
ajbmeb-377	275	41	studies	study	NOUN
ajbmeb-377	275	42	,	,	PUNCT
ajbmeb-377	275	43	volume	volume	NOUN
ajbmeb-377	275	44	29	29	NUM
ajbmeb-377	275	45	,	,	PUNCT
ajbmeb-377	275	46	issue	issue	NOUN
ajbmeb-377	275	47	3	3	NUM
ajbmeb-377	275	48	.	.	NOUN
ajbmeb-377	275	49	13	13	NUM
ajbmeb-377	275	50	.	.	PUNCT
ajbmeb-377	276	1	wiralestari	wiralestari	PROPN
ajbmeb-377	276	2	,	,	PUNCT
ajbmeb-377	276	3	rita	rita	PROPN
ajbmeb-377	276	4	friyani	friyani	PROPN
ajbmeb-377	276	5	,	,	PUNCT
ajbmeb-377	276	6	riski	riski	PROPN
ajbmeb-377	276	7	hernando	hernando	PROPN
ajbmeb-377	276	8	,	,	PUNCT
ajbmeb-377	276	9	2020	2020	NUM
ajbmeb-377	276	10	,	,	PUNCT
ajbmeb-377	276	11	the	the	DET
ajbmeb-377	276	12	use	use	NOUN
ajbmeb-377	276	13	of	of	ADP
ajbmeb-377	276	14	information	information	NOUN
ajbmeb-377	276	15	technology	technology	NOUN
ajbmeb-377	276	16	in	in	ADP
ajbmeb-377	276	17	improving	improve	VERB
ajbmeb-377	276	18	the	the	DET
ajbmeb-377	276	19	quality	quality	NOUN
ajbmeb-377	276	20	of	of	ADP
ajbmeb-377	276	21	financial	financial	ADJ
ajbmeb-377	276	22	report	report	NOUN
ajbmeb-377	276	23	in	in	ADP
ajbmeb-377	276	24	micro	micro	PROPN
ajbmeb-377	276	25	,	,	PUNCT
ajbmeb-377	276	26	small	small	ADJ
ajbmeb-377	276	27	and	and	CCONJ
ajbmeb-377	276	28	medium	medium	ADJ
ajbmeb-377	276	29	enterprises	enterprise	NOUN
ajbmeb-377	276	30	,	,	PUNCT
ajbmeb-377	276	31	accounting	accounting	NOUN
ajbmeb-377	276	32	study	study	NOUN
ajbmeb-377	276	33	program	program	NOUN
ajbmeb-377	276	34	,	,	PUNCT
ajbmeb-377	276	35	faculty	faculty	NOUN
ajbmeb-377	276	36	of	of	ADP
ajbmeb-377	276	37	economics	economic	NOUN
ajbmeb-377	276	38	and	and	CCONJ
ajbmeb-377	276	39	business	business	NOUN
ajbmeb-377	276	40	,	,	PUNCT
ajbmeb-377	276	41	university	university	PROPN
ajbmeb-377	276	42	of	of	ADP
ajbmeb-377	276	43	jambi	jambi	PROPN
ajbmeb-377	276	44	,	,	PUNCT
ajbmeb-377	276	45	jambi	jambi	PROPN
ajbmeb-377	276	46	,	,	PUNCT
ajbmeb-377	276	47	indonesia	indonesia	PROPN
ajbmeb-377	276	48	.	.	PUNCT
ajbmeb-377	277	1	14	14	NUM
ajbmeb-377	277	2	.	.	PUNCT
ajbmeb-377	278	1	kornchai	kornchai	PROPN
ajbmeb-377	278	2	phornlaphatrachakorn1	phornlaphatrachakorn1	PROPN
ajbmeb-377	278	3	,	,	PUNCT
ajbmeb-377	278	4	khajit	khajit	ADV
ajbmeb-377	278	5	na	na	INTJ
ajbmeb-377	278	6	kalasindhu	kalasindhu	NOUN
ajbmeb-377	278	7	,	,	PUNCT
ajbmeb-377	278	8	2021	2021	NUM
ajbmeb-377	278	9	,	,	PUNCT
ajbmeb-377	278	10	digital	digital	ADJ
ajbmeb-377	278	11	accounting	accounting	NOUN
ajbmeb-377	278	12	,	,	PUNCT
ajbmeb-377	278	13	financial	financial	ADJ
ajbmeb-377	278	14	reporting	reporting	NOUN
ajbmeb-377	278	15	quality	quality	NOUN
ajbmeb-377	278	16	and	and	CCONJ
ajbmeb-377	278	17	digital	digital	ADJ
ajbmeb-377	278	18	transformation	transformation	NOUN
ajbmeb-377	278	19	:	:	PUNCT
ajbmeb-377	278	20	evidence	evidence	NOUN
ajbmeb-377	278	21	from	from	ADP
ajbmeb-377	278	22	thai	thai	ADJ
ajbmeb-377	278	23	listed	list	VERB
ajbmeb-377	278	24	firms	firm	NOUN
ajbmeb-377	278	25	,	,	PUNCT
ajbmeb-377	278	26	kornchai	kornchai	PROPN
ajbmeb-377	278	27	phornlaphatrachakorn	phornlaphatrachakorn	PROPN
ajbmeb-377	278	28	,	,	PUNCT
ajbmeb-377	278	29	khajit	khajit	ADJ
ajbmeb-377	278	30	na	na	INTJ
ajbmeb-377	278	31	kalasindhu	kalasindhu	PROPN
ajbmeb-377	278	32	/	/	SYM
ajbmeb-377	278	33	journal	journal	PROPN
ajbmeb-377	278	34	of	of	ADP
ajbmeb-377	278	35	asian	asian	ADJ
ajbmeb-377	278	36	finance	finance	NOUN
ajbmeb-377	278	37	,	,	PUNCT
ajbmeb-377	278	38	economics	economic	NOUN
ajbmeb-377	278	39	and	and	CCONJ
ajbmeb-377	278	40	business	business	NOUN
ajbmeb-377	278	41	vol	vol	NOUN
ajbmeb-377	278	42	8	8	NUM
ajbmeb-377	278	43	no	no	DET
ajbmeb-377	278	44	8	8	NUM
ajbmeb-377	278	45	0409–0419	0409–0419	NUM
ajbmeb-377	278	46	.	.	PUNCT
ajbmeb-377	279	1	15	15	NUM
ajbmeb-377	279	2	.	.	PUNCT
ajbmeb-377	279	3	shan	shan	PROPN
ajbmeb-377	279	4	,	,	PUNCT
ajbmeb-377	279	5	y.	y.	PROPN
ajbmeb-377	279	6	g.	g.	PROPN
ajbmeb-377	279	7	,	,	PUNCT
ajbmeb-377	279	8	&	&	CCONJ
ajbmeb-377	279	9	troshani	troshani	PROPN
ajbmeb-377	279	10	,	,	PUNCT
ajbmeb-377	279	11	i.	i.	PROPN
ajbmeb-377	279	12	(	(	PUNCT
ajbmeb-377	279	13	2020	2020	NUM
ajbmeb-377	279	14	)	)	PUNCT
ajbmeb-377	279	15	.	.	PUNCT
ajbmeb-377	280	1	digital	digital	ADJ
ajbmeb-377	280	2	corporate	corporate	ADJ
ajbmeb-377	280	3	reporting	reporting	NOUN
ajbmeb-377	280	4	and	and	CCONJ
ajbmeb-377	280	5	value	value	NOUN
ajbmeb-377	280	6	relevance	relevance	NOUN
ajbmeb-377	280	7	:	:	PUNCT
ajbmeb-377	280	8	evidence	evidence	NOUN
ajbmeb-377	280	9	from	from	ADP
ajbmeb-377	280	10	the	the	DET
ajbmeb-377	280	11	us	us	PROPN
ajbmeb-377	280	12	and	and	CCONJ
ajbmeb-377	280	13	japan	japan	PROPN
ajbmeb-377	280	14	.	.	PUNCT
ajbmeb-377	281	1	international	international	ADJ
ajbmeb-377	281	2	journal	journal	PROPN
ajbmeb-377	281	3	of	of	ADP
ajbmeb-377	281	4	managerial	managerial	ADJ
ajbmeb-377	281	5	finance	finance	NOUN
ajbmeb-377	281	6	.	.	PUNCT
ajbmeb-377	282	1	16	16	NUM
ajbmeb-377	282	2	.	.	PUNCT
ajbmeb-377	282	3	oudat	oudat	NOUN
ajbmeb-377	282	4	,	,	PUNCT
ajbmeb-377	282	5	m.	m.	NOUN
ajbmeb-377	282	6	s.	s.	PROPN
ajbmeb-377	282	7	,	,	PUNCT
ajbmeb-377	282	8	&	&	CCONJ
ajbmeb-377	282	9	ali	ali	PROPN
ajbmeb-377	282	10	,	,	PUNCT
ajbmeb-377	282	11	b.	b.	PROPN
ajbmeb-377	282	12	j.	j.	PROPN
ajbmeb-377	282	13	(	(	PUNCT
ajbmeb-377	282	14	2021	2021	NUM
ajbmeb-377	282	15	)	)	PUNCT
ajbmeb-377	282	16	.	.	PUNCT
ajbmeb-377	283	1	the	the	DET
ajbmeb-377	283	2	underlying	underlying	ADJ
ajbmeb-377	283	3	effect	effect	NOUN
ajbmeb-377	283	4	of	of	ADP
ajbmeb-377	283	5	risk	risk	NOUN
ajbmeb-377	283	6	management	management	NOUN
ajbmeb-377	283	7	on	on	ADP
ajbmeb-377	283	8	banks	bank	NOUN
ajbmeb-377	283	9	'	'	PART
ajbmeb-377	283	10	financial	financial	ADJ
ajbmeb-377	283	11	performance	performance	NOUN
ajbmeb-377	283	12	:	:	PUNCT
ajbmeb-377	283	13	an	an	DET
ajbmeb-377	283	14	analytical	analytical	ADJ
ajbmeb-377	283	15	study	study	NOUN
ajbmeb-377	283	16	on	on	ADP
ajbmeb-377	283	17	commercial	commercial	ADJ
ajbmeb-377	283	18	and	and	CCONJ
ajbmeb-377	283	19	investment	investment	NOUN
ajbmeb-377	283	20	banking	banking	NOUN
ajbmeb-377	283	21	in	in	ADP
ajbmeb-377	283	22	bahrain	bahrain	NOUN
ajbmeb-377	283	23	.	.	PUNCT
ajbmeb-377	284	1	ilkogretim	ilkogretim	ADJ
ajbmeb-377	284	2	online	online	ADJ
ajbmeb-377	284	3	,	,	PUNCT
ajbmeb-377	284	4	20(5	20(5	NOUN
ajbmeb-377	284	5	)	)	PUNCT
ajbmeb-377	284	6	.	.	PUNCT