id	sid	tid	token	lemma	pos
ajbmeb-58	1	1	american	american	PROPN
ajbmeb-58	1	2	journal	journal	PROPN
ajbmeb-58	1	3	of	of	ADP
ajbmeb-58	1	4	business	business	NOUN
ajbmeb-58	1	5	management	management	NOUN
ajbmeb-58	1	6	,	,	PUNCT
ajbmeb-58	1	7	economics	economic	NOUN
ajbmeb-58	1	8	and	and	CCONJ
ajbmeb-58	1	9	banking	banking	NOUN
ajbmeb-58	1	10	issn	issn	PROPN
ajbmeb-58	1	11	(	(	PUNCT
ajbmeb-58	1	12	e	e	NOUN
ajbmeb-58	1	13	):	):	PUNCT
ajbmeb-58	1	14	2832	2832	NUM
ajbmeb-58	1	15	-	-	SYM
ajbmeb-58	1	16	8078	8078	NUM
ajbmeb-58	1	17	volume	volume	NOUN
ajbmeb-58	1	18	3	3	NUM
ajbmeb-58	1	19	,	,	PUNCT
ajbmeb-58	1	20	|	|	ADV
ajbmeb-58	1	21	aug	aug	PROPN
ajbmeb-58	1	22	.	.	PROPN
ajbmeb-58	1	23	,	,	PUNCT
ajbmeb-58	1	24	2022	2022	NUM
ajbmeb-58	1	25	p	p	NOUN
ajbmeb-58	1	26	a	a	PRON
ajbmeb-58	1	27	g	g	NOUN
ajbmeb-58	1	28	e	e	NOUN
ajbmeb-58	1	29	|	|	ADV
ajbmeb-58	1	30	5	5	NUM
ajbmeb-58	1	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-58	1	32	the	the	DET
ajbmeb-58	1	33	role	role	NOUN
ajbmeb-58	1	34	of	of	ADP
ajbmeb-58	1	35	the	the	DET
ajbmeb-58	1	36	external	external	ADJ
ajbmeb-58	1	37	auditor	auditor	NOUN
ajbmeb-58	1	38	in	in	ADP
ajbmeb-58	1	39	knowing	know	VERB
ajbmeb-58	1	40	the	the	DET
ajbmeb-58	1	41	international	international	ADJ
ajbmeb-58	1	42	standard	standard	NOUN
ajbmeb-58	1	43	(	(	PUNCT
ajbmeb-58	1	44	265	265	NUM
ajbmeb-58	1	45	)	)	PUNCT
ajbmeb-58	1	46	and	and	CCONJ
ajbmeb-58	1	47	achieving	achieve	VERB
ajbmeb-58	1	48	governance	governance	NOUN
ajbmeb-58	1	49	in	in	ADP
ajbmeb-58	1	50	economic	economic	ADJ
ajbmeb-58	1	51	units	unit	NOUN
ajbmeb-58	1	52	kanar	kanar	PROPN
ajbmeb-58	1	53	jassim	jassim	PROPN
ajbmeb-58	1	54	mohammed	mohammed	PROPN
ajbmeb-58	1	55	baghdad	baghdad	PROPN
ajbmeb-58	1	56	university	university	PROPN
ajbmeb-58	1	57	/higher	/higher	PROPN
ajbmeb-58	1	58	institute	institute	PROPN
ajbmeb-58	1	59	of	of	ADP
ajbmeb-58	1	60	accounting	accounting	PROPN
ajbmeb-58	1	61	and	and	CCONJ
ajbmeb-58	1	62	financial	financial	ADJ
ajbmeb-58	1	63	studies	study	NOUN
ajbmeb-58	1	64	kanar.kadhem1601@pgiafs.uobaghdad.edu.iq	kanar.kadhem1601@pgiafs.uobaghdad.edu.iq	PROPN
ajbmeb-58	1	65	prof	prof	PROPN
ajbmeb-58	1	66	.	.	PUNCT
ajbmeb-58	2	1	dr	dr	PROPN
ajbmeb-58	2	2	.	.	PROPN
ajbmeb-58	2	3	sabiha	sabiha	PROPN
ajbmeb-58	2	4	barzan	barzan	PROPN
ajbmeb-58	2	5	farhoud	farhoud	PROPN
ajbmeb-58	2	6	baghdad	baghdad	PROPN
ajbmeb-58	2	7	university	university	PROPN
ajbmeb-58	2	8	/higher	/higher	PROPN
ajbmeb-58	2	9	institute	institute	PROPN
ajbmeb-58	2	10	of	of	ADP
ajbmeb-58	2	11	accounting	accounting	NOUN
ajbmeb-58	2	12	and	and	CCONJ
ajbmeb-58	2	13	financial	financial	ADJ
ajbmeb-58	2	14	studies	study	NOUN
ajbmeb-58	2	15	sabehabarzan@gmail.com	sabehabarzan@gmail.com	X
ajbmeb-58	2	16	.	.	PUNCT
ajbmeb-58	3	1	a	a	DET
ajbmeb-58	3	2	b	b	PROPN
ajbmeb-58	3	3	s	s	ADP
ajbmeb-58	3	4	t	t	PROPN
ajbmeb-58	3	5	r	r	NOUN
ajbmeb-58	3	6	a	a	DET
ajbmeb-58	3	7	c	c	NOUN
ajbmeb-58	3	8	t	t	NOUN
ajbmeb-58	3	9	k	k	X
ajbmeb-58	3	10	e	e	PROPN
ajbmeb-58	3	11	y	y	PROPN
ajbmeb-58	3	12	w	w	NOUN
ajbmeb-58	3	13	o	o	NOUN
ajbmeb-58	3	14	r	r	NOUN
ajbmeb-58	3	15	d	d	PROPN
ajbmeb-58	3	16	s	s	VERB
ajbmeb-58	3	17	this	this	DET
ajbmeb-58	3	18	research	research	NOUN
ajbmeb-58	3	19	aims	aim	VERB
ajbmeb-58	3	20	to	to	PART
ajbmeb-58	3	21	know	know	VERB
ajbmeb-58	3	22	the	the	DET
ajbmeb-58	3	23	international	international	ADJ
ajbmeb-58	3	24	auditing	auditing	NOUN
ajbmeb-58	3	25	standard	standard	NOUN
ajbmeb-58	3	26	(	(	PUNCT
ajbmeb-58	3	27	265	265	NUM
ajbmeb-58	3	28	)	)	PUNCT
ajbmeb-58	3	29	to	to	PART
ajbmeb-58	3	30	implement	implement	VERB
ajbmeb-58	3	31	the	the	DET
ajbmeb-58	3	32	role	role	NOUN
ajbmeb-58	3	33	of	of	ADP
ajbmeb-58	3	34	the	the	DET
ajbmeb-58	3	35	external	external	ADJ
ajbmeb-58	3	36	auditor	auditor	NOUN
ajbmeb-58	3	37	,	,	PUNCT
ajbmeb-58	3	38	governance	governance	NOUN
ajbmeb-58	3	39	in	in	ADP
ajbmeb-58	3	40	economic	economic	ADJ
ajbmeb-58	3	41	units	unit	NOUN
ajbmeb-58	3	42	,	,	PUNCT
ajbmeb-58	3	43	so	so	SCONJ
ajbmeb-58	3	44	the	the	DET
ajbmeb-58	3	45	research	research	NOUN
ajbmeb-58	3	46	problem	problem	NOUN
ajbmeb-58	3	47	is	be	AUX
ajbmeb-58	3	48	in	in	ADP
ajbmeb-58	3	49	light	light	NOUN
ajbmeb-58	3	50	of	of	ADP
ajbmeb-58	3	51	the	the	DET
ajbmeb-58	3	52	following	follow	VERB
ajbmeb-58	3	53	question	question	NOUN
ajbmeb-58	3	54	:	:	PUNCT
ajbmeb-58	3	55	what	what	PRON
ajbmeb-58	3	56	is	be	AUX
ajbmeb-58	3	57	the	the	DET
ajbmeb-58	3	58	role	role	NOUN
ajbmeb-58	3	59	of	of	ADP
ajbmeb-58	3	60	the	the	DET
ajbmeb-58	3	61	external	external	ADJ
ajbmeb-58	3	62	auditor	auditor	NOUN
ajbmeb-58	3	63	in	in	ADP
ajbmeb-58	3	64	the	the	DET
ajbmeb-58	3	65	concept	concept	NOUN
ajbmeb-58	3	66	of	of	ADP
ajbmeb-58	3	67	international	international	ADJ
ajbmeb-58	3	68	application	application	NOUN
ajbmeb-58	3	69	(	(	PUNCT
ajbmeb-58	3	70	265	265	NUM
ajbmeb-58	3	71	)	)	PUNCT
ajbmeb-58	3	72	to	to	PART
ajbmeb-58	3	73	achieve	achieve	VERB
ajbmeb-58	3	74	governance	governance	NOUN
ajbmeb-58	3	75	in	in	ADP
ajbmeb-58	3	76	economic	economic	ADJ
ajbmeb-58	3	77	units	unit	NOUN
ajbmeb-58	3	78	,	,	PUNCT
ajbmeb-58	3	79	private	private	ADJ
ajbmeb-58	3	80	highlights	highlight	NOUN
ajbmeb-58	3	81	the	the	DET
ajbmeb-58	3	82	importance	importance	NOUN
ajbmeb-58	3	83	of	of	ADP
ajbmeb-58	3	84	the	the	DET
ajbmeb-58	3	85	research	research	NOUN
ajbmeb-58	3	86	is	be	AUX
ajbmeb-58	3	87	of	of	ADP
ajbmeb-58	3	88	the	the	DET
ajbmeb-58	3	89	importance	importance	NOUN
ajbmeb-58	3	90	of	of	ADP
ajbmeb-58	3	91	a	a	DET
ajbmeb-58	3	92	key	key	ADJ
ajbmeb-58	3	93	role	role	NOUN
ajbmeb-58	3	94	in	in	ADP
ajbmeb-58	3	95	the	the	DET
ajbmeb-58	3	96	field	field	NOUN
ajbmeb-58	3	97	of	of	ADP
ajbmeb-58	3	98	international	international	ADJ
ajbmeb-58	3	99	knowledge	knowledge	NOUN
ajbmeb-58	3	100	(	(	PUNCT
ajbmeb-58	3	101	265	265	NUM
ajbmeb-58	3	102	)	)	PUNCT
ajbmeb-58	3	103	as	as	ADP
ajbmeb-58	3	104	for	for	ADP
ajbmeb-58	3	105	the	the	DET
ajbmeb-58	3	106	research	research	NOUN
ajbmeb-58	3	107	methods	method	NOUN
ajbmeb-58	3	108	:	:	PUNCT
ajbmeb-58	3	109	my	my	PRON
ajbmeb-58	3	110	methodology	methodology	NOUN
ajbmeb-58	3	111	has	have	AUX
ajbmeb-58	3	112	been	be	AUX
ajbmeb-58	3	113	adopted	adopt	VERB
ajbmeb-58	3	114	:	:	PUNCT
ajbmeb-58	3	115	the	the	DET
ajbmeb-58	3	116	first	first	ADJ
ajbmeb-58	3	117	approach	approach	NOUN
ajbmeb-58	3	118	is	be	AUX
ajbmeb-58	3	119	in	in	ADP
ajbmeb-58	3	120	deductive	deductive	ADJ
ajbmeb-58	3	121	:	:	PUNCT
ajbmeb-58	3	122	second	second	ADJ
ajbmeb-58	3	123	is	be	AUX
ajbmeb-58	3	124	the	the	DET
ajbmeb-58	3	125	inductive	inductive	ADJ
ajbmeb-58	3	126	approach	approach	NOUN
ajbmeb-58	3	127	:	:	PUNCT
ajbmeb-58	3	128	2018	2018	NUM
ajbmeb-58	3	129	and	and	CCONJ
ajbmeb-58	3	130	then	then	ADV
ajbmeb-58	3	131	you	you	PRON
ajbmeb-58	3	132	include	include	VERB
ajbmeb-58	3	133	it	it	PRON
ajbmeb-58	3	134	in	in	ADP
ajbmeb-58	3	135	the	the	DET
ajbmeb-58	3	136	governance	governance	NOUN
ajbmeb-58	3	137	of	of	ADP
ajbmeb-58	3	138	the	the	DET
ajbmeb-58	3	139	organization	organization	NOUN
ajbmeb-58	3	140	you	you	PRON
ajbmeb-58	3	141	manage	manage	VERB
ajbmeb-58	3	142	,	,	PUNCT
ajbmeb-58	3	143	which	which	PRON
ajbmeb-58	3	144	you	you	PRON
ajbmeb-58	3	145	manage	manage	VERB
ajbmeb-58	3	146	in	in	ADP
ajbmeb-58	3	147	the	the	DET
ajbmeb-58	3	148	governance	governance	NOUN
ajbmeb-58	3	149	of	of	ADP
ajbmeb-58	3	150	units	unit	NOUN
ajbmeb-58	3	151	economic	economic	ADJ
ajbmeb-58	3	152	.	.	PUNCT
ajbmeb-58	4	1	external	external	ADJ
ajbmeb-58	4	2	auditor	auditor	NOUN
ajbmeb-58	4	3	,	,	PUNCT
ajbmeb-58	4	4	international	international	ADJ
ajbmeb-58	4	5	auditing	auditing	NOUN
ajbmeb-58	4	6	standard	standard	NOUN
ajbmeb-58	4	7	(	(	PUNCT
ajbmeb-58	4	8	265	265	NUM
ajbmeb-58	4	9	)	)	PUNCT
ajbmeb-58	4	10	,	,	PUNCT
ajbmeb-58	4	11	governance	governance	NOUN
ajbmeb-58	4	12	.	.	PUNCT
ajbmeb-58	5	1	introduction	introduction	NOUN
ajbmeb-58	5	2	the	the	DET
ajbmeb-58	5	3	second	second	ADJ
ajbmeb-58	5	4	axis	axis	NOUN
ajbmeb-58	5	5	:	:	PUNCT
ajbmeb-58	5	6	the	the	DET
ajbmeb-58	5	7	relationship	relationship	NOUN
ajbmeb-58	5	8	between	between	ADP
ajbmeb-58	5	9	independent	independent	ADJ
ajbmeb-58	5	10	and	and	CCONJ
ajbmeb-58	5	11	dependent	dependent	ADJ
ajbmeb-58	5	12	research	research	NOUN
ajbmeb-58	5	13	variables	variable	VERB
ajbmeb-58	5	14	2	2	NUM
ajbmeb-58	5	15	-	-	SYM
ajbmeb-58	5	16	1	1	NUM
ajbmeb-58	5	17	external	external	ADJ
ajbmeb-58	5	18	auditor	auditor	NOUN
ajbmeb-58	5	19	(	(	PUNCT
ajbmeb-58	5	20	independent	independent	ADJ
ajbmeb-58	5	21	variable	variable	NOUN
ajbmeb-58	5	22	)	)	PUNCT
ajbmeb-58	5	23	2	2	NUM
ajbmeb-58	5	24	-	-	SYM
ajbmeb-58	5	25	1	1	NUM
ajbmeb-58	5	26	-	-	SYM
ajbmeb-58	5	27	1	1	NUM
ajbmeb-58	5	28	definition	definition	NOUN
ajbmeb-58	5	29	of	of	ADP
ajbmeb-58	5	30	the	the	DET
ajbmeb-58	5	31	external	external	ADJ
ajbmeb-58	5	32	auditor	auditor	NOUN
ajbmeb-58	5	33	before	before	SCONJ
ajbmeb-58	5	34	it	it	PRON
ajbmeb-58	5	35	is	be	AUX
ajbmeb-58	5	36	defined	define	VERB
ajbmeb-58	5	37	by	by	ADP
ajbmeb-58	5	38	the	the	DET
ajbmeb-58	5	39	ways	way	NOUN
ajbmeb-58	5	40	that	that	PRON
ajbmeb-58	5	41	point	point	VERB
ajbmeb-58	5	42	outward	outward	ADV
ajbmeb-58	5	43	,	,	PUNCT
ajbmeb-58	5	44	which	which	PRON
ajbmeb-58	5	45	can	can	AUX
ajbmeb-58	5	46	make	make	VERB
ajbmeb-58	5	47	it	it	PRON
ajbmeb-58	5	48	appropriate	appropriate	ADJ
ajbmeb-58	5	49	and	and	CCONJ
ajbmeb-58	5	50	its	its	PRON
ajbmeb-58	5	51	rhetoric	rhetoric	NOUN
ajbmeb-58	5	52	,	,	PUNCT
ajbmeb-58	5	53	rhetoric	rhetoric	NOUN
ajbmeb-58	5	54	,	,	PUNCT
ajbmeb-58	5	55	and	and	CCONJ
ajbmeb-58	5	56	plan	plan	NOUN
ajbmeb-58	5	57	.	.	PUNCT
ajbmeb-58	6	1	an	an	DET
ajbmeb-58	6	2	external	external	ADJ
ajbmeb-58	6	3	analysis	analysis	NOUN
ajbmeb-58	6	4	of	of	ADP
ajbmeb-58	6	5	the	the	DET
ajbmeb-58	6	6	process	process	NOUN
ajbmeb-58	6	7	of	of	ADP
ajbmeb-58	6	8	impartial	impartial	ADJ
ajbmeb-58	6	9	critical	critical	ADJ
ajbmeb-58	6	10	examination	examination	NOUN
ajbmeb-58	6	11	of	of	ADP
ajbmeb-58	6	12	the	the	DET
ajbmeb-58	6	13	unit	unit	NOUN
ajbmeb-58	6	14	’s	’s	PART
ajbmeb-58	6	15	books	book	NOUN
ajbmeb-58	6	16	,	,	PUNCT
ajbmeb-58	6	17	records	record	NOUN
ajbmeb-58	6	18	and	and	CCONJ
ajbmeb-58	6	19	documents	document	NOUN
ajbmeb-58	6	20	by	by	ADP
ajbmeb-58	6	21	one	one	NUM
ajbmeb-58	6	22	person	person	NOUN
ajbmeb-58	6	23	,	,	PUNCT
ajbmeb-58	6	24	with	with	ADP
ajbmeb-58	6	25	the	the	DET
ajbmeb-58	6	26	aim	aim	NOUN
ajbmeb-58	6	27	of	of	ADP
ajbmeb-58	6	28	achieving	achieve	VERB
ajbmeb-58	6	29	its	its	PRON
ajbmeb-58	6	30	objective	objective	NOUN
ajbmeb-58	6	31	,	,	PUNCT
ajbmeb-58	6	32	with	with	ADP
ajbmeb-58	6	33	the	the	DET
ajbmeb-58	6	34	aim	aim	NOUN
ajbmeb-58	6	35	of	of	ADP
ajbmeb-58	6	36	searching	search	VERB
ajbmeb-58	6	37	for	for	ADP
ajbmeb-58	6	38	the	the	DET
ajbmeb-58	6	39	unit	unit	NOUN
ajbmeb-58	6	40	’s	’s	PART
ajbmeb-58	6	41	financial	financial	ADJ
ajbmeb-58	6	42	value	value	NOUN
ajbmeb-58	6	43	within	within	ADP
ajbmeb-58	6	44	a	a	DET
ajbmeb-58	6	45	certain	certain	ADJ
ajbmeb-58	6	46	period	period	NOUN
ajbmeb-58	6	47	.auditor	.auditor	NOUN
ajbmeb-58	6	48	)	)	PUNCT
ajbmeb-58	6	49	is	be	AUX
ajbmeb-58	6	50	synonymous	synonymous	ADJ
ajbmeb-58	6	51	with	with	ADP
ajbmeb-58	6	52	terms	term	NOUN
ajbmeb-58	6	53	such	such	ADJ
ajbmeb-58	6	54	as	as	ADP
ajbmeb-58	6	55	examiner	examiner	NOUN
ajbmeb-58	6	56	of	of	ADP
ajbmeb-58	6	57	financial	financial	ADJ
ajbmeb-58	6	58	accounts	account	NOUN
ajbmeb-58	6	59	mailto:kanar.kadhem1601@pgiafs.uobaghdad.edu.iq	mailto:kanar.kadhem1601@pgiafs.uobaghdad.edu.iq	ADJ
ajbmeb-58	6	60	mailto:sabehabarzan@gmail.com	mailto:sabehabarzan@gmail.com	PROPN
ajbmeb-58	6	61	american	american	PROPN
ajbmeb-58	6	62	journal	journal	PROPN
ajbmeb-58	6	63	of	of	ADP
ajbmeb-58	6	64	business	business	NOUN
ajbmeb-58	6	65	management	management	NOUN
ajbmeb-58	6	66	,	,	PUNCT
ajbmeb-58	6	67	economics	economic	NOUN
ajbmeb-58	6	68	and	and	CCONJ
ajbmeb-58	6	69	banking	banking	NOUN
ajbmeb-58	6	70	volume	volume	NOUN
ajbmeb-58	6	71	3	3	NUM
ajbmeb-58	6	72	,	,	PUNCT
ajbmeb-58	6	73	aug	aug	PROPN
ajbmeb-58	6	74	.	.	PROPN
ajbmeb-58	6	75	,	,	PUNCT
ajbmeb-58	6	76	2022	2022	NUM
ajbmeb-58	6	77	p	p	NOUN
ajbmeb-58	6	78	a	a	DET
ajbmeb-58	6	79	g	g	NOUN
ajbmeb-58	6	80	e	e	NOUN
ajbmeb-58	6	81	|	|	ADV
ajbmeb-58	6	82	6	6	NUM
ajbmeb-58	6	83	www.americanjournal.org	www.americanjournal.org	NUM
ajbmeb-58	6	84	and	and	CCONJ
ajbmeb-58	6	85	chartered	chartered	ADJ
ajbmeb-58	6	86	accountant	accountant	NOUN
ajbmeb-58	6	87	(	(	PUNCT
ajbmeb-58	6	88	abdullah	abdullah	PROPN
ajbmeb-58	6	89	,	,	PUNCT
ajbmeb-58	6	90	150	150	NUM
ajbmeb-58	6	91	:	:	SYM
ajbmeb-58	6	92	2014	2014	NUM
ajbmeb-58	6	93	)	)	PUNCT
ajbmeb-58	6	94	and	and	CCONJ
ajbmeb-58	6	95	the	the	DET
ajbmeb-58	6	96	meaning	meaning	NOUN
ajbmeb-58	6	97	of	of	ADP
ajbmeb-58	6	98	the	the	DET
ajbmeb-58	6	99	independent	independent	ADJ
ajbmeb-58	6	100	auditor	auditor	NOUN
ajbmeb-58	6	101	licensed	license	VERB
ajbmeb-58	6	102	certified	certify	VERB
ajbmeb-58	6	103	public	public	ADJ
ajbmeb-58	6	104	accountant	accountant	NOUN
ajbmeb-58	6	105	in	in	ADP
ajbmeb-58	6	106	the	the	DET
ajbmeb-58	6	107	united	united	PROPN
ajbmeb-58	6	108	states	states	PROPN
ajbmeb-58	6	109	(	(	PUNCT
ajbmeb-58	6	110	cpa	cpa	PROPN
ajbmeb-58	6	111	(	(	PUNCT
ajbmeb-58	6	112	(	(	PUNCT
ajbmeb-58	6	113	certified	certify	VERB
ajbmeb-58	6	114	public	public	ADJ
ajbmeb-58	6	115	accountant	accountant	NOUN
ajbmeb-58	6	116	,	,	PUNCT
ajbmeb-58	6	117	and	and	CCONJ
ajbmeb-58	6	118	the	the	DET
ajbmeb-58	6	119	legal	legal	ADJ
ajbmeb-58	6	120	auditor	auditor	NOUN
ajbmeb-58	6	121	in	in	ADP
ajbmeb-58	6	122	the	the	DET
ajbmeb-58	6	123	kingdom	kingdom	NOUN
ajbmeb-58	6	124	is	be	AUX
ajbmeb-58	6	125	a	a	DET
ajbmeb-58	6	126	chartered	chartered	ADJ
ajbmeb-58	6	127	auditor	auditor	NOUN
ajbmeb-58	6	128	)	)	PUNCT
ajbmeb-58	6	129	,	,	PUNCT
ajbmeb-58	6	130	bearings	bearing	NOUN
ajbmeb-58	6	131	legally	legally	ADV
ajbmeb-58	6	132	authorized	authorize	VERB
ajbmeb-58	6	133	in	in	ADP
ajbmeb-58	6	134	the	the	DET
ajbmeb-58	6	135	netherlands	netherlands	PROPN
ajbmeb-58	6	136	(	(	PUNCT
ajbmeb-58	6	137	(	(	PUNCT
ajbmeb-58	6	138	the	the	DET
ajbmeb-58	6	139	accountant	accountant	NOUN
ajbmeb-58	6	140	’s	’s	PART
ajbmeb-58	6	141	register	register	NOUN
ajbmeb-58	6	142	is	be	AUX
ajbmeb-58	6	143	called	call	VERB
ajbmeb-58	6	144	the	the	DET
ajbmeb-58	6	145	accountant	accountant	NOUN
ajbmeb-58	6	146	registered	register	VERB
ajbmeb-58	6	147	in	in	ADP
ajbmeb-58	6	148	germany	germany	PROPN
ajbmeb-58	6	149	(	(	PUNCT
ajbmeb-58	6	150	lutfi	lutfi	PROPN
ajbmeb-58	6	151	,	,	PUNCT
ajbmeb-58	6	152	278	278	NUM
ajbmeb-58	6	153	:	:	SYM
ajbmeb-58	6	154	2015	2015	NUM
ajbmeb-58	6	155	)	)	PUNCT
ajbmeb-58	6	156	.	.	PUNCT
ajbmeb-58	7	1	in	in	ADP
ajbmeb-58	7	2	all	all	DET
ajbmeb-58	7	3	material	material	NOUN
ajbmeb-58	7	4	respects	respect	NOUN
ajbmeb-58	7	5	and	and	CCONJ
ajbmeb-58	7	6	there	there	PRON
ajbmeb-58	7	7	are	be	VERB
ajbmeb-58	7	8	no	no	DET
ajbmeb-58	7	9	errors	error	NOUN
ajbmeb-58	7	10	or	or	CCONJ
ajbmeb-58	7	11	fraud	fraud	NOUN
ajbmeb-58	7	12	in	in	ADP
ajbmeb-58	7	13	the	the	DET
ajbmeb-58	7	14	examination	examination	NOUN
ajbmeb-58	7	15	sample	sample	NOUN
ajbmeb-58	7	16	to	to	PART
ajbmeb-58	7	17	complete	complete	VERB
ajbmeb-58	7	18	the	the	DET
ajbmeb-58	7	19	process	process	NOUN
ajbmeb-58	7	20	of	of	ADP
ajbmeb-58	7	21	examining	examine	VERB
ajbmeb-58	7	22	the	the	DET
ajbmeb-58	7	23	image	image	NOUN
ajbmeb-58	7	24	.	.	PUNCT
ajbmeb-58	8	1	the	the	DET
ajbmeb-58	8	2	reports	report	NOUN
ajbmeb-58	8	3	and	and	CCONJ
ajbmeb-58	8	4	final	final	ADJ
ajbmeb-58	8	5	financial	financial	ADJ
ajbmeb-58	8	6	statements	statement	NOUN
ajbmeb-58	8	7	of	of	ADP
ajbmeb-58	8	8	the	the	DET
ajbmeb-58	8	9	economic	economic	ADJ
ajbmeb-58	8	10	unit	unit	NOUN
ajbmeb-58	8	11	,	,	PUNCT
ajbmeb-58	8	12	and	and	CCONJ
ajbmeb-58	8	13	undertake	undertake	VERB
ajbmeb-58	8	14	the	the	DET
ajbmeb-58	8	15	examination	examination	NOUN
ajbmeb-58	8	16	process	process	NOUN
ajbmeb-58	8	17	the	the	DET
ajbmeb-58	8	18	private	private	ADJ
ajbmeb-58	8	19	sector	sector	NOUN
ajbmeb-58	8	20	has	have	VERB
ajbmeb-58	8	21	the	the	DET
ajbmeb-58	8	22	right	right	NOUN
ajbmeb-58	8	23	to	to	PART
ajbmeb-58	8	24	work	work	VERB
ajbmeb-58	8	25	and	and	CCONJ
ajbmeb-58	8	26	express	express	VERB
ajbmeb-58	8	27	an	an	DET
ajbmeb-58	8	28	opinion	opinion	NOUN
ajbmeb-58	8	29	after	after	ADP
ajbmeb-58	8	30	the	the	DET
ajbmeb-58	8	31	completion	completion	NOUN
ajbmeb-58	8	32	of	of	ADP
ajbmeb-58	8	33	the	the	DET
ajbmeb-58	8	34	examination	examination	NOUN
ajbmeb-58	8	35	process	process	NOUN
ajbmeb-58	8	36	,	,	PUNCT
ajbmeb-58	8	37	to	to	PART
ajbmeb-58	8	38	be	be	AUX
ajbmeb-58	8	39	reasonably	reasonably	ADV
ajbmeb-58	8	40	free	free	ADJ
ajbmeb-58	8	41	of	of	ADP
ajbmeb-58	8	42	financial	financial	ADJ
ajbmeb-58	8	43	statements	statement	NOUN
ajbmeb-58	8	44	responsible	responsible	ADJ
ajbmeb-58	8	45	for	for	ADP
ajbmeb-58	8	46	errors	error	NOUN
ajbmeb-58	8	47	and	and	CCONJ
ajbmeb-58	8	48	material	material	NOUN
ajbmeb-58	8	49	misrepresentation	misrepresentation	NOUN
ajbmeb-58	8	50	resulting	result	VERB
ajbmeb-58	8	51	from	from	ADP
ajbmeb-58	8	52	fraud	fraud	NOUN
ajbmeb-58	8	53	or	or	CCONJ
ajbmeb-58	8	54	fraud	fraud	NOUN
ajbmeb-58	8	55	and	and	CCONJ
ajbmeb-58	8	56	violations	violation	NOUN
ajbmeb-58	8	57	of	of	ADP
ajbmeb-58	8	58	laws	law	NOUN
ajbmeb-58	8	59	and	and	CCONJ
ajbmeb-58	8	60	regulations	regulation	NOUN
ajbmeb-58	8	61	that	that	PRON
ajbmeb-58	8	62	have	have	VERB
ajbmeb-58	8	63	a	a	DET
ajbmeb-58	8	64	direct	direct	ADJ
ajbmeb-58	8	65	impact	impact	NOUN
ajbmeb-58	8	66	on	on	ADP
ajbmeb-58	8	67	the	the	DET
ajbmeb-58	8	68	stakeholders	stakeholder	NOUN
ajbmeb-58	8	69	in	in	ADP
ajbmeb-58	8	70	the	the	DET
ajbmeb-58	8	71	economic	economic	ADJ
ajbmeb-58	8	72	unit	unit	NOUN
ajbmeb-58	8	73	.	.	PUNCT
ajbmeb-58	9	1	2	2	NUM
ajbmeb-58	9	2	-	-	SYM
ajbmeb-58	9	3	1	1	NUM
ajbmeb-58	9	4	-	-	SYM
ajbmeb-58	9	5	2	2	NUM
ajbmeb-58	9	6	the	the	DET
ajbmeb-58	9	7	importance	importance	NOUN
ajbmeb-58	9	8	of	of	ADP
ajbmeb-58	9	9	the	the	DET
ajbmeb-58	9	10	external	external	ADJ
ajbmeb-58	9	11	auditor	auditor	NOUN
ajbmeb-58	9	12	:	:	PUNCT
ajbmeb-58	9	13	the	the	DET
ajbmeb-58	9	14	importance	importance	NOUN
ajbmeb-58	9	15	of	of	ADP
ajbmeb-58	9	16	the	the	DET
ajbmeb-58	9	17	external	external	ADJ
ajbmeb-58	9	18	auditor	auditor	NOUN
ajbmeb-58	9	19	is	be	AUX
ajbmeb-58	9	20	highlighted	highlight	VERB
ajbmeb-58	9	21	by	by	ADP
ajbmeb-58	9	22	the	the	DET
ajbmeb-58	9	23	following	following	NOUN
ajbmeb-58	9	24	:	:	PUNCT
ajbmeb-58	9	25	(	(	PUNCT
ajbmeb-58	9	26	haddad	haddad	PROPN
ajbmeb-58	9	27	,	,	PUNCT
ajbmeb-58	9	28	2016	2016	NUM
ajbmeb-58	9	29	:	:	PUNCT
ajbmeb-58	9	30	7	7	X
ajbmeb-58	9	31	)	)	PUNCT
ajbmeb-58	9	32	1.it	1.it	NUM
ajbmeb-58	9	33	contributes	contribute	VERB
ajbmeb-58	9	34	to	to	PART
ajbmeb-58	9	35	display	display	VERB
ajbmeb-58	9	36	a	a	DET
ajbmeb-58	9	37	beautiful	beautiful	ADJ
ajbmeb-58	9	38	and	and	CCONJ
ajbmeb-58	9	39	transparent	transparent	ADJ
ajbmeb-58	9	40	example	example	NOUN
ajbmeb-58	9	41	of	of	ADP
ajbmeb-58	9	42	search	search	NOUN
ajbmeb-58	9	43	results	result	NOUN
ajbmeb-58	9	44	and	and	CCONJ
ajbmeb-58	9	45	verification	verification	NOUN
ajbmeb-58	9	46	of	of	ADP
ajbmeb-58	9	47	search	search	NOUN
ajbmeb-58	9	48	results	result	NOUN
ajbmeb-58	9	49	and	and	CCONJ
ajbmeb-58	9	50	verification	verification	NOUN
ajbmeb-58	9	51	.	.	PUNCT
ajbmeb-58	10	1	2.the	2.the	DET
ajbmeb-58	10	2	team	team	NOUN
ajbmeb-58	10	3	examines	examine	VERB
ajbmeb-58	10	4	the	the	DET
ajbmeb-58	10	5	internal	internal	ADJ
ajbmeb-58	10	6	audit	audit	NOUN
ajbmeb-58	10	7	system	system	NOUN
ajbmeb-58	10	8	followed	follow	VERB
ajbmeb-58	10	9	and	and	CCONJ
ajbmeb-58	10	10	indicates	indicate	VERB
ajbmeb-58	10	11	its	its	PRON
ajbmeb-58	10	12	deficiencies	deficiency	NOUN
ajbmeb-58	10	13	,	,	PUNCT
ajbmeb-58	10	14	in	in	ADP
ajbmeb-58	10	15	its	its	PRON
ajbmeb-58	10	16	report	report	NOUN
ajbmeb-58	10	17	in	in	ADP
ajbmeb-58	10	18	order	order	NOUN
ajbmeb-58	10	19	to	to	PART
ajbmeb-58	10	20	protect	protect	VERB
ajbmeb-58	10	21	commercial	commercial	ADJ
ajbmeb-58	10	22	and	and	CCONJ
ajbmeb-58	10	23	potential	potential	ADJ
ajbmeb-58	10	24	interests	interest	NOUN
ajbmeb-58	10	25	.	.	PUNCT
ajbmeb-58	11	1	3.check	3.check	NUM
ajbmeb-58	11	2	for	for	ADP
ajbmeb-58	11	3	errors	error	NOUN
ajbmeb-58	11	4	,	,	PUNCT
ajbmeb-58	11	5	marks	mark	NOUN
ajbmeb-58	11	6	,	,	PUNCT
ajbmeb-58	11	7	and	and	CCONJ
ajbmeb-58	11	8	trademarks	trademark	NOUN
ajbmeb-58	11	9	in	in	ADP
ajbmeb-58	11	10	the	the	DET
ajbmeb-58	11	11	internal	internal	ADJ
ajbmeb-58	11	12	branding	branding	NOUN
ajbmeb-58	11	13	of	of	ADP
ajbmeb-58	11	14	the	the	DET
ajbmeb-58	11	15	software	software	NOUN
ajbmeb-58	11	16	modules	module	NOUN
ajbmeb-58	11	17	.	.	PUNCT
ajbmeb-58	12	1	4.enhancing	4.enhancing	NUM
ajbmeb-58	12	2	the	the	DET
ajbmeb-58	12	3	confidence	confidence	NOUN
ajbmeb-58	12	4	of	of	ADP
ajbmeb-58	12	5	owners	owner	NOUN
ajbmeb-58	12	6	,	,	PUNCT
ajbmeb-58	12	7	investors	investor	NOUN
ajbmeb-58	12	8	,	,	PUNCT
ajbmeb-58	12	9	companies	company	NOUN
ajbmeb-58	12	10	,	,	PUNCT
ajbmeb-58	12	11	holdings	holding	NOUN
ajbmeb-58	12	12	,	,	PUNCT
ajbmeb-58	12	13	and	and	CCONJ
ajbmeb-58	12	14	holdings	holding	NOUN
ajbmeb-58	12	15	,	,	PUNCT
ajbmeb-58	12	16	and	and	CCONJ
ajbmeb-58	12	17	empowering	empower	VERB
ajbmeb-58	12	18	and	and	CCONJ
ajbmeb-58	12	19	empowering	empower	VERB
ajbmeb-58	12	20	them	they	PRON
ajbmeb-58	12	21	5.assisting	5.assisting	NUM
ajbmeb-58	12	22	the	the	DET
ajbmeb-58	12	23	administration	administration	NOUN
ajbmeb-58	12	24	with	with	ADP
ajbmeb-58	12	25	business	business	NOUN
ajbmeb-58	12	26	results	result	NOUN
ajbmeb-58	12	27	in	in	ADP
ajbmeb-58	12	28	accordance	accordance	NOUN
ajbmeb-58	12	29	with	with	ADP
ajbmeb-58	12	30	the	the	DET
ajbmeb-58	12	31	set	set	NOUN
ajbmeb-58	12	32	goals	goal	NOUN
ajbmeb-58	12	33	,	,	PUNCT
ajbmeb-58	12	34	deciding	decide	VERB
ajbmeb-58	12	35	and	and	CCONJ
ajbmeb-58	12	36	drawing	draw	VERB
ajbmeb-58	12	37	its	its	PRON
ajbmeb-58	12	38	administrative	administrative	ADJ
ajbmeb-58	12	39	policies	policy	NOUN
ajbmeb-58	12	40	,	,	PUNCT
ajbmeb-58	12	41	and	and	CCONJ
ajbmeb-58	12	42	the	the	DET
ajbmeb-58	12	43	future	future	NOUN
ajbmeb-58	12	44	,	,	PUNCT
ajbmeb-58	12	45	and	and	CCONJ
ajbmeb-58	12	46	his	his	PRON
ajbmeb-58	12	47	meal	meal	NOUN
ajbmeb-58	12	48	provided	provide	VERB
ajbmeb-58	12	49	in	in	ADP
ajbmeb-58	12	50	the	the	DET
ajbmeb-58	12	51	imposition	imposition	NOUN
ajbmeb-58	12	52	of	of	ADP
ajbmeb-58	12	53	tax	tax	NOUN
ajbmeb-58	12	54	.	.	PUNCT
ajbmeb-58	13	1	6.monitoring	6.monitoring	NUM
ajbmeb-58	13	2	the	the	DET
ajbmeb-58	13	3	work	work	NOUN
ajbmeb-58	13	4	of	of	ADP
ajbmeb-58	13	5	information	information	NOUN
ajbmeb-58	13	6	accounting	account	VERB
ajbmeb-58	13	7	information	information	NOUN
ajbmeb-58	13	8	systems	system	NOUN
ajbmeb-58	13	9	within	within	ADP
ajbmeb-58	13	10	informational	informational	ADJ
ajbmeb-58	13	11	,	,	PUNCT
ajbmeb-58	13	12	informatics	informatic	NOUN
ajbmeb-58	13	13	,	,	PUNCT
ajbmeb-58	13	14	informatics	informatic	NOUN
ajbmeb-58	13	15	companies	company	NOUN
ajbmeb-58	13	16	.	.	PUNCT
ajbmeb-58	14	1	2	2	NUM
ajbmeb-58	14	2	-	-	SYM
ajbmeb-58	14	3	2	2	NUM
ajbmeb-58	14	4	the	the	DET
ajbmeb-58	14	5	role	role	NOUN
ajbmeb-58	14	6	of	of	ADP
ajbmeb-58	14	7	the	the	DET
ajbmeb-58	14	8	external	external	ADJ
ajbmeb-58	14	9	auditor	auditor	NOUN
ajbmeb-58	14	10	on	on	ADP
ajbmeb-58	14	11	the	the	DET
ajbmeb-58	14	12	internal	internal	ADJ
ajbmeb-58	14	13	deficiencies	deficiency	NOUN
ajbmeb-58	14	14	of	of	ADP
ajbmeb-58	14	15	those	those	PRON
ajbmeb-58	14	16	charged	charge	VERB
ajbmeb-58	14	17	with	with	ADP
ajbmeb-58	14	18	governance	governance	NOUN
ajbmeb-58	14	19	(	(	PUNCT
ajbmeb-58	14	20	international	international	ADJ
ajbmeb-58	14	21	standard	standard	NOUN
ajbmeb-58	14	22	265	265	NUM
ajbmeb-58	14	23	)	)	PUNCT
ajbmeb-58	14	24	this	this	DET
ajbmeb-58	14	25	international	international	ADJ
ajbmeb-58	14	26	audit	audit	NOUN
ajbmeb-58	14	27	audit	audit	NOUN
ajbmeb-58	14	28	(	(	PUNCT
ajbmeb-58	14	29	265	265	NUM
ajbmeb-58	14	30	,	,	PUNCT
ajbmeb-58	14	31	paragraph	paragraph	NOUN
ajbmeb-58	14	32	1	1	NUM
ajbmeb-58	14	33	)	)	PUNCT
ajbmeb-58	14	34	states	state	VERB
ajbmeb-58	14	35	the	the	DET
ajbmeb-58	14	36	responsibility	responsibility	NOUN
ajbmeb-58	14	37	of	of	ADP
ajbmeb-58	14	38	governance	governance	NOUN
ajbmeb-58	14	39	and	and	CCONJ
ajbmeb-58	14	40	management	management	NOUN
ajbmeb-58	14	41	responsibility	responsibility	NOUN
ajbmeb-58	14	42	,	,	PUNCT
ajbmeb-58	14	43	governance	governance	NOUN
ajbmeb-58	14	44	and	and	CCONJ
ajbmeb-58	14	45	management	management	NOUN
ajbmeb-58	14	46	,	,	PUNCT
ajbmeb-58	14	47	discovered	discover	VERB
ajbmeb-58	14	48	by	by	ADP
ajbmeb-58	14	49	the	the	DET
ajbmeb-58	14	50	audit	audit	NOUN
ajbmeb-58	14	51	,	,	PUNCT
ajbmeb-58	14	52	financial	financial	ADJ
ajbmeb-58	14	53	audit	audit	NOUN
ajbmeb-58	14	54	.	.	PUNCT
ajbmeb-58	15	1	the	the	DET
ajbmeb-58	15	2	internal	internal	ADJ
ajbmeb-58	15	3	management	management	NOUN
ajbmeb-58	15	4	system	system	NOUN
ajbmeb-58	15	5	is	be	AUX
ajbmeb-58	15	6	designed	design	VERB
ajbmeb-58	15	7	or	or	CCONJ
ajbmeb-58	15	8	implemented	implement	VERB
ajbmeb-58	15	9	and	and	CCONJ
ajbmeb-58	15	10	is	be	AUX
ajbmeb-58	15	11	operated	operate	VERB
ajbmeb-58	15	12	in	in	ADP
ajbmeb-58	15	13	a	a	DET
ajbmeb-58	15	14	manner	manner	NOUN
ajbmeb-58	15	15	that	that	PRON
ajbmeb-58	15	16	is	be	AUX
ajbmeb-58	15	17	unable	unable	ADJ
ajbmeb-58	15	18	to	to	PART
ajbmeb-58	15	19	control	control	VERB
ajbmeb-58	15	20	the	the	DET
ajbmeb-58	15	21	prevention	prevention	NOUN
ajbmeb-58	15	22	,	,	PUNCT
ajbmeb-58	15	23	detection	detection	NOUN
ajbmeb-58	15	24	and	and	CCONJ
ajbmeb-58	15	25	correction	correction	NOUN
ajbmeb-58	15	26	of	of	ADP
ajbmeb-58	15	27	misstatements	misstatement	NOUN
ajbmeb-58	15	28	in	in	ADP
ajbmeb-58	15	29	the	the	DET
ajbmeb-58	15	30	financial	financial	ADJ
ajbmeb-58	15	31	statements	statement	NOUN
ajbmeb-58	15	32	in	in	ADP
ajbmeb-58	15	33	a	a	DET
ajbmeb-58	15	34	timely	timely	ADJ
ajbmeb-58	15	35	manner	manner	NOUN
ajbmeb-58	15	36	..	..	PUNCT
ajbmeb-58	15	37			PRON
ajbmeb-58	15	38	lack	lack	NOUN
ajbmeb-58	15	39	of	of	ADP
ajbmeb-58	15	40	control	control	NOUN
ajbmeb-58	15	41	to	to	PART
ajbmeb-58	15	42	prevent	prevent	VERB
ajbmeb-58	15	43	or	or	CCONJ
ajbmeb-58	15	44	detect	detect	VERB
ajbmeb-58	15	45	errors	error	NOUN
ajbmeb-58	15	46	.the	.the	PRON
ajbmeb-58	15	47	researcher	researcher	PROPN
ajbmeb-58	15	48	believes	believe	VERB
ajbmeb-58	15	49	that	that	SCONJ
ajbmeb-58	15	50	the	the	DET
ajbmeb-58	15	51	auditor	auditor	NOUN
ajbmeb-58	15	52	,	,	PUNCT
ajbmeb-58	15	53	in	in	ADP
ajbmeb-58	15	54	particular	particular	ADJ
ajbmeb-58	15	55	,	,	PUNCT
ajbmeb-58	15	56	accurately	accurately	ADV
ajbmeb-58	15	57	and	and	CCONJ
ajbmeb-58	15	58	reliably	reliably	ADV
ajbmeb-58	15	59	,	,	PUNCT
ajbmeb-58	15	60	is	be	AUX
ajbmeb-58	15	61	an	an	DET
ajbmeb-58	15	62	internal	internal	ADJ
ajbmeb-58	15	63	management	management	NOUN
ajbmeb-58	15	64	,	,	PUNCT
ajbmeb-58	15	65	an	an	DET
ajbmeb-58	15	66	internal	internal	ADJ
ajbmeb-58	15	67	control	control	NOUN
ajbmeb-58	15	68	in	in	ADP
ajbmeb-58	15	69	protecting	protect	VERB
ajbmeb-58	15	70	the	the	DET
ajbmeb-58	15	71	financial	financial	ADJ
ajbmeb-58	15	72	assets	asset	NOUN
ajbmeb-58	15	73	that	that	PRON
ajbmeb-58	15	74	own	own	VERB
ajbmeb-58	15	75	the	the	DET
ajbmeb-58	15	76	information	information	NOUN
ajbmeb-58	15	77	on	on	ADP
ajbmeb-58	15	78	financial	financial	ADJ
ajbmeb-58	15	79	affairs	affair	NOUN
ajbmeb-58	15	80	.	.	PUNCT
ajbmeb-58	16	1	sorry	sorry	INTJ
ajbmeb-58	16	2	and	and	CCONJ
ajbmeb-58	16	3	hit	hit	VERB
ajbmeb-58	16	4	her	she	PRON
ajbmeb-58	16	5	with	with	ADP
ajbmeb-58	16	6	financial	financial	ADJ
ajbmeb-58	16	7	means	mean	NOUN
ajbmeb-58	16	8	.	.	PUNCT
ajbmeb-58	17	1	2	2	NUM
ajbmeb-58	17	2	-	-	SYM
ajbmeb-58	17	3	3	3	NUM
ajbmeb-58	17	4	principles	principle	NOUN
ajbmeb-58	17	5	of	of	ADP
ajbmeb-58	17	6	governance	governance	NOUN
ajbmeb-58	17	7	in	in	ADP
ajbmeb-58	17	8	economic	economic	ADJ
ajbmeb-58	17	9	units	unit	NOUN
ajbmeb-58	17	10	:	:	PUNCT
ajbmeb-58	17	11	1.the	1.the	DET
ajbmeb-58	17	12	existence	existence	NOUN
ajbmeb-58	17	13	of	of	ADP
ajbmeb-58	17	14	a	a	DET
ajbmeb-58	17	15	framework	framework	NOUN
ajbmeb-58	17	16	for	for	ADP
ajbmeb-58	17	17	governance	governance	NOUN
ajbmeb-58	17	18	subordinate	subordinate	NOUN
ajbmeb-58	17	19	to	to	ADP
ajbmeb-58	17	20	the	the	DET
ajbmeb-58	17	21	circle	circle	NOUN
ajbmeb-58	17	22	:	:	PUNCT
ajbmeb-58	17	23	a	a	DET
ajbmeb-58	17	24	general	general	ADJ
ajbmeb-58	17	25	existence	existence	NOUN
ajbmeb-58	17	26	framework	framework	NOUN
ajbmeb-58	17	27	for	for	ADP
ajbmeb-58	17	28	governments	government	NOUN
ajbmeb-58	17	29	subordinate	subordinate	VERB
ajbmeb-58	17	30	to	to	ADP
ajbmeb-58	17	31	governance	governance	NOUN
ajbmeb-58	17	32	,	,	PUNCT
ajbmeb-58	17	33	their	their	PRON
ajbmeb-58	17	34	agencies	agency	NOUN
ajbmeb-58	17	35	and	and	CCONJ
ajbmeb-58	17	36	american	american	ADJ
ajbmeb-58	17	37	journal	journal	PROPN
ajbmeb-58	17	38	of	of	ADP
ajbmeb-58	17	39	business	business	NOUN
ajbmeb-58	17	40	management	management	NOUN
ajbmeb-58	17	41	,	,	PUNCT
ajbmeb-58	17	42	economics	economic	NOUN
ajbmeb-58	17	43	and	and	CCONJ
ajbmeb-58	17	44	banking	banking	NOUN
ajbmeb-58	17	45	volume	volume	NOUN
ajbmeb-58	17	46	3	3	NUM
ajbmeb-58	17	47	,	,	PUNCT
ajbmeb-58	17	48	aug	aug	PROPN
ajbmeb-58	17	49	.	.	PROPN
ajbmeb-58	17	50	,	,	PUNCT
ajbmeb-58	17	51	2022	2022	NUM
ajbmeb-58	17	52	p	p	NOUN
ajbmeb-58	17	53	a	a	DET
ajbmeb-58	17	54	g	g	NOUN
ajbmeb-58	17	55	e	e	NOUN
ajbmeb-58	17	56	|	|	ADV
ajbmeb-58	17	57	7	7	NUM
ajbmeb-58	17	58	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-58	17	59	agencies	agency	NOUN
ajbmeb-58	17	60	,	,	PUNCT
ajbmeb-58	17	61	linking	link	VERB
ajbmeb-58	17	62	them	they	PRON
ajbmeb-58	17	63	together	together	ADV
ajbmeb-58	17	64	,	,	PUNCT
ajbmeb-58	17	65	linking	link	VERB
ajbmeb-58	17	66	them	they	PRON
ajbmeb-58	17	67	together	together	ADV
ajbmeb-58	17	68	,	,	PUNCT
ajbmeb-58	17	69	linking	link	VERB
ajbmeb-58	17	70	them	they	PRON
ajbmeb-58	17	71	together	together	ADV
ajbmeb-58	17	72	,	,	PUNCT
ajbmeb-58	17	73	linking	link	VERB
ajbmeb-58	17	74	them	they	PRON
ajbmeb-58	17	75	together	together	ADV
ajbmeb-58	17	76	,	,	PUNCT
ajbmeb-58	17	77	joining	join	VERB
ajbmeb-58	17	78	them	they	PRON
ajbmeb-58	17	79	together	together	ADV
ajbmeb-58	17	80	,	,	PUNCT
ajbmeb-58	17	81	including	include	VERB
ajbmeb-58	17	82	the	the	DET
ajbmeb-58	17	83	registry	registry	NOUN
ajbmeb-58	17	84	,	,	PUNCT
ajbmeb-58	17	85	transparency	transparency	NOUN
ajbmeb-58	17	86	and	and	CCONJ
ajbmeb-58	17	87	all	all	DET
ajbmeb-58	17	88	related	related	ADJ
ajbmeb-58	17	89	parties	party	NOUN
ajbmeb-58	17	90	.	.	PUNCT
ajbmeb-58	18	1	2.title	2.title	NUM
ajbmeb-58	18	2	rights	right	NOUN
ajbmeb-58	18	3	protection	protection	NOUN
ajbmeb-58	18	4	:	:	PUNCT
ajbmeb-58	18	5	from	from	ADP
ajbmeb-58	18	6	dividends	dividend	NOUN
ajbmeb-58	18	7	and	and	CCONJ
ajbmeb-58	18	8	stock	stock	NOUN
ajbmeb-58	18	9	grant	grant	NOUN
ajbmeb-58	18	10	.	.	PUNCT
ajbmeb-58	19	1	3.equal	3.equal	NUM
ajbmeb-58	19	2	treatment	treatment	NOUN
ajbmeb-58	19	3	of	of	ADP
ajbmeb-58	19	4	shareholders	shareholder	NOUN
ajbmeb-58	19	5	:	:	PUNCT
ajbmeb-58	19	6			PRON
ajbmeb-58	19	7	provide	provide	VERB
ajbmeb-58	19	8	equal	equal	ADJ
ajbmeb-58	19	9	voting	voting	NOUN
ajbmeb-58	19	10	rights	right	NOUN
ajbmeb-58	19	11	for	for	ADP
ajbmeb-58	19	12	shareholders	shareholder	NOUN
ajbmeb-58	19	13	within	within	ADP
ajbmeb-58	19	14	each	each	DET
ajbmeb-58	19	15	class	class	NOUN
ajbmeb-58	19	16	,	,	PUNCT
ajbmeb-58	19	17	and	and	CCONJ
ajbmeb-58	19	18	they	they	PRON
ajbmeb-58	19	19	have	have	VERB
ajbmeb-58	19	20	the	the	DET
ajbmeb-58	19	21	right	right	NOUN
ajbmeb-58	19	22	to	to	PART
ajbmeb-58	19	23	obtain	obtain	VERB
ajbmeb-58	19	24	information	information	NOUN
ajbmeb-58	19	25	on	on	ADP
ajbmeb-58	19	26	the	the	DET
ajbmeb-58	19	27	rights	right	NOUN
ajbmeb-58	19	28	and	and	CCONJ
ajbmeb-58	19	29	experience	experience	NOUN
ajbmeb-58	19	30	of	of	ADP
ajbmeb-58	19	31	all	all	DET
ajbmeb-58	19	32	classes	class	NOUN
ajbmeb-58	19	33	of	of	ADP
ajbmeb-58	19	34	shares	share	NOUN
ajbmeb-58	19	35	before	before	ADP
ajbmeb-58	19	36	purchasing	purchase	VERB
ajbmeb-58	19	37	shares	share	NOUN
ajbmeb-58	19	38	.	.	PUNCT
ajbmeb-58	20	1			PRON
ajbmeb-58	20	2	that	that	SCONJ
ajbmeb-58	20	3	the	the	DET
ajbmeb-58	20	4	voting	voting	NOUN
ajbmeb-58	20	5	be	be	AUX
ajbmeb-58	20	6	done	do	VERB
ajbmeb-58	20	7	by	by	ADP
ajbmeb-58	20	8	the	the	DET
ajbmeb-58	20	9	trustees	trustee	NOUN
ajbmeb-58	20	10	or	or	CCONJ
ajbmeb-58	20	11	delegates	delegate	NOUN
ajbmeb-58	20	12	in	in	ADP
ajbmeb-58	20	13	a	a	DET
ajbmeb-58	20	14	manner	manner	NOUN
ajbmeb-58	20	15	agreed	agree	VERB
ajbmeb-58	20	16	upon	upon	SCONJ
ajbmeb-58	20	17	by	by	ADP
ajbmeb-58	20	18	the	the	DET
ajbmeb-58	20	19	share	share	NOUN
ajbmeb-58	20	20	holders	holder	NOUN
ajbmeb-58	20	21	.	.	PUNCT
ajbmeb-58	21	1			PRON
ajbmeb-58	21	2	that	that	SCONJ
ajbmeb-58	21	3	the	the	DET
ajbmeb-58	21	4	procedures	procedure	NOUN
ajbmeb-58	21	5	followed	follow	VERB
ajbmeb-58	21	6	in	in	ADP
ajbmeb-58	21	7	the	the	DET
ajbmeb-58	21	8	meetings	meeting	NOUN
ajbmeb-58	21	9	of	of	ADP
ajbmeb-58	21	10	the	the	DET
ajbmeb-58	21	11	general	general	ADJ
ajbmeb-58	21	12	assembly	assembly	NOUN
ajbmeb-58	21	13	of	of	ADP
ajbmeb-58	21	14	shareholders	shareholder	NOUN
ajbmeb-58	21	15	allow	allow	VERB
ajbmeb-58	21	16	equal	equal	ADJ
ajbmeb-58	21	17	treatment	treatment	NOUN
ajbmeb-58	21	18	of	of	ADP
ajbmeb-58	21	19	both	both	PRON
ajbmeb-58	21	20	,	,	PUNCT
ajbmeb-58	21	21	and	and	CCONJ
ajbmeb-58	21	22	the	the	DET
ajbmeb-58	21	23	company	company	NOUN
ajbmeb-58	21	24	should	should	AUX
ajbmeb-58	21	25	avoid	avoid	VERB
ajbmeb-58	21	26	the	the	DET
ajbmeb-58	21	27	difficulties	difficulty	NOUN
ajbmeb-58	21	28	and	and	CCONJ
ajbmeb-58	21	29	costs	cost	NOUN
ajbmeb-58	21	30	of	of	ADP
ajbmeb-58	21	31	voting	voting	NOUN
ajbmeb-58	21	32	.	.	PUNCT
ajbmeb-58	22	1			X
ajbmeb-58	23	1	banning	ban	VERB
ajbmeb-58	23	2	the	the	DET
ajbmeb-58	23	3	trading	trading	NOUN
ajbmeb-58	23	4	of	of	ADP
ajbmeb-58	23	5	shares	share	NOUN
ajbmeb-58	23	6	in	in	ADP
ajbmeb-58	23	7	a	a	DET
ajbmeb-58	23	8	manner	manner	NOUN
ajbmeb-58	23	9	that	that	PRON
ajbmeb-58	23	10	is	be	AUX
ajbmeb-58	23	11	not	not	PART
ajbmeb-58	23	12	transparent	transparent	ADJ
ajbmeb-58	23	13	and	and	CCONJ
ajbmeb-58	23	14	transparent	transparent	ADJ
ajbmeb-58	23	15	,	,	PUNCT
ajbmeb-58	23	16	and	and	CCONJ
ajbmeb-58	23	17	trading	trading	NOUN
ajbmeb-58	23	18	or	or	CCONJ
ajbmeb-58	23	19	accessing	access	VERB
ajbmeb-58	23	20	the	the	DET
ajbmeb-58	23	21	account	account	NOUN
ajbmeb-58	23	22	of	of	ADP
ajbmeb-58	23	23	insiders	insider	NOUN
ajbmeb-58	23	24	is	be	AUX
ajbmeb-58	23	25	prohibited	prohibit	VERB
ajbmeb-58	23	26	.	.	PUNCT
ajbmeb-58	24	1			PRON
ajbmeb-58	24	2	members	member	NOUN
ajbmeb-58	24	3	of	of	ADP
ajbmeb-58	24	4	the	the	DET
ajbmeb-58	24	5	board	board	NOUN
ajbmeb-58	24	6	of	of	ADP
ajbmeb-58	24	7	directors	director	NOUN
ajbmeb-58	24	8	and	and	CCONJ
ajbmeb-58	24	9	executive	executive	ADJ
ajbmeb-58	24	10	directors	director	NOUN
ajbmeb-58	24	11	of	of	ADP
ajbmeb-58	24	12	their	their	PRON
ajbmeb-58	24	13	own	own	ADJ
ajbmeb-58	24	14	businesses	business	NOUN
ajbmeb-58	24	15	4.respecting	4.respecte	VERB
ajbmeb-58	24	16	the	the	DET
ajbmeb-58	24	17	rights	right	NOUN
ajbmeb-58	24	18	of	of	ADP
ajbmeb-58	24	19	stakeholders	stakeholder	NOUN
ajbmeb-58	24	20	of	of	ADP
ajbmeb-58	24	21	economic	economic	ADJ
ajbmeb-58	24	22	stakeholders	stakeholder	NOUN
ajbmeb-58	24	23	:	:	PUNCT
ajbmeb-58	24	24	working	work	VERB
ajbmeb-58	24	25	and	and	CCONJ
ajbmeb-58	24	26	achieving	achieve	VERB
ajbmeb-58	24	27	sustainability	sustainability	NOUN
ajbmeb-58	24	28	for	for	ADP
ajbmeb-58	24	29	projects	project	NOUN
ajbmeb-58	24	30	based	base	VERB
ajbmeb-58	24	31	on	on	ADP
ajbmeb-58	24	32	sound	sound	ADJ
ajbmeb-58	24	33	financial	financial	ADJ
ajbmeb-58	24	34	foundations	foundation	NOUN
ajbmeb-58	24	35	.	.	PUNCT
ajbmeb-58	25	1	5.adequate	5.adequate	NUM
ajbmeb-58	25	2	and	and	CCONJ
ajbmeb-58	25	3	appropriate	appropriate	ADJ
ajbmeb-58	25	4	disclosure	disclosure	NOUN
ajbmeb-58	25	5	and	and	CCONJ
ajbmeb-58	25	6	transparency	transparency	NOUN
ajbmeb-58	25	7	of	of	ADP
ajbmeb-58	25	8	dealings	dealing	NOUN
ajbmeb-58	25	9	:	:	PUNCT
ajbmeb-58	25	10	eia	eia	NOUN
ajbmeb-58	25	11	and	and	CCONJ
ajbmeb-58	25	12	eia	eia	PROPN
ajbmeb-58	25	13	and	and	CCONJ
ajbmeb-58	25	14	transparency	transparency	NOUN
ajbmeb-58	25	15	of	of	ADP
ajbmeb-58	25	16	dealings	dealing	NOUN
ajbmeb-58	25	17	:	:	PUNCT
ajbmeb-58	25	18	endorsed	endorse	VERB
ajbmeb-58	25	19	by	by	ADP
ajbmeb-58	25	20	the	the	DET
ajbmeb-58	25	21	organization	organization	NOUN
ajbmeb-58	25	22	for	for	ADP
ajbmeb-58	25	23	economic	economic	ADJ
ajbmeb-58	25	24	cooperation	cooperation	NOUN
ajbmeb-58	25	25	and	and	CCONJ
ajbmeb-58	25	26	development	development	NOUN
ajbmeb-58	25	27	:	:	PUNCT
ajbmeb-58	25	28			X
ajbmeb-58	26	1	what	what	PRON
ajbmeb-58	26	2	is	be	AUX
ajbmeb-58	26	3	in	in	ADP
ajbmeb-58	26	4	disclosure	disclosure	NOUN
ajbmeb-58	26	5	and	and	CCONJ
ajbmeb-58	26	6	is	be	AUX
ajbmeb-58	26	7	not	not	PART
ajbmeb-58	26	8	limited	limit	VERB
ajbmeb-58	26	9	to	to	ADP
ajbmeb-58	26	10	financial	financial	ADJ
ajbmeb-58	26	11	information	information	NOUN
ajbmeb-58	26	12	:	:	PUNCT
ajbmeb-58	26	13	financial	financial	ADJ
ajbmeb-58	26	14	results	result	NOUN
ajbmeb-58	26	15	and	and	CCONJ
ajbmeb-58	26	16	results	result	NOUN
ajbmeb-58	26	17	of	of	ADP
ajbmeb-58	26	18	operations	operation	NOUN
ajbmeb-58	26	19	of	of	ADP
ajbmeb-58	26	20	the	the	DET
ajbmeb-58	26	21	economic	economic	ADJ
ajbmeb-58	26	22	unit	unit	NOUN
ajbmeb-58	26	23	.	.	PUNCT
ajbmeb-58	27	1	it	it	PRON
ajbmeb-58	27	2	can	can	AUX
ajbmeb-58	27	3	start	start	VERB
ajbmeb-58	27	4	in	in	ADP
ajbmeb-58	27	5	foreign	foreign	ADJ
ajbmeb-58	27	6	relations	relation	NOUN
ajbmeb-58	27	7	in	in	ADP
ajbmeb-58	27	8	the	the	DET
ajbmeb-58	27	9	united	united	PROPN
ajbmeb-58	27	10	states	states	PROPN
ajbmeb-58	27	11	.	.	PUNCT
ajbmeb-58	28	1			PRON
ajbmeb-58	28	2	preparing	prepare	VERB
ajbmeb-58	28	3	financial	financial	ADJ
ajbmeb-58	28	4	statements	statement	NOUN
ajbmeb-58	28	5	and	and	CCONJ
ajbmeb-58	28	6	documents	document	NOUN
ajbmeb-58	28	7	.	.	PUNCT
ajbmeb-58	29	1			NOUN
ajbmeb-58	29	2	conducting	conduct	VERB
ajbmeb-58	29	3	an	an	DET
ajbmeb-58	29	4	independent	independent	ADJ
ajbmeb-58	29	5	external	external	ADJ
ajbmeb-58	29	6	audit	audit	NOUN
ajbmeb-58	29	7	by	by	ADP
ajbmeb-58	29	8	a	a	DET
ajbmeb-58	29	9	competent	competent	ADJ
ajbmeb-58	29	10	and	and	CCONJ
ajbmeb-58	29	11	effective	effective	ADJ
ajbmeb-58	29	12	auditor	auditor	NOUN
ajbmeb-58	29	13	until	until	SCONJ
ajbmeb-58	29	14	it	it	PRON
ajbmeb-58	29	15	delivers	deliver	VERB
ajbmeb-58	29	16	objective	objective	ADJ
ajbmeb-58	29	17	assurances	assurance	NOUN
ajbmeb-58	29	18	from	from	ADP
ajbmeb-58	29	19	the	the	DET
ajbmeb-58	29	20	point	point	NOUN
ajbmeb-58	29	21	of	of	ADP
ajbmeb-58	29	22	view	view	NOUN
ajbmeb-58	29	23	of	of	ADP
ajbmeb-58	29	24	events	event	NOUN
ajbmeb-58	29	25	and	and	CCONJ
ajbmeb-58	29	26	stakeholders	stakeholder	NOUN
ajbmeb-58	29	27	valued	value	VERB
ajbmeb-58	29	28	by	by	ADP
ajbmeb-58	29	29	malaysia	malaysia	PROPN
ajbmeb-58	29	30	.	.	PUNCT
ajbmeb-58	30	1			X
ajbmeb-58	31	1	and	and	CCONJ
ajbmeb-58	31	2	discuss	discuss	VERB
ajbmeb-58	31	3	and	and	CCONJ
ajbmeb-58	31	4	message	message	NOUN
ajbmeb-58	31	5	and	and	CCONJ
ajbmeb-58	31	6	message	message	NOUN
ajbmeb-58	31	7	and	and	CCONJ
ajbmeb-58	31	8	message	message	NOUN
ajbmeb-58	31	9	and	and	CCONJ
ajbmeb-58	31	10	message	message	NOUN
ajbmeb-58	31	11	and	and	CCONJ
ajbmeb-58	31	12	message	message	NOUN
ajbmeb-58	31	13	and	and	CCONJ
ajbmeb-58	31	14	message	message	NOUN
ajbmeb-58	31	15			NOUN
ajbmeb-58	31	16	provides	provide	VERB
ajbmeb-58	31	17	value	value	NOUN
ajbmeb-58	31	18	provides	provide	VERB
ajbmeb-58	31	19	equal	equal	ADJ
ajbmeb-58	31	20	and	and	CCONJ
ajbmeb-58	31	21	timely	timely	ADJ
ajbmeb-58	31	22	opportunities	opportunity	NOUN
ajbmeb-58	31	23	to	to	PART
ajbmeb-58	31	24	be	be	AUX
ajbmeb-58	31	25	used	use	VERB
ajbmeb-58	31	26	in	in	ADP
ajbmeb-58	31	27	providing	provide	VERB
ajbmeb-58	31	28	relevant	relevant	ADJ
ajbmeb-58	31	29	information	information	NOUN
ajbmeb-58	31	30	.	.	PUNCT
ajbmeb-58	32	1	6.responsibilities	6.responsibilitie	NOUN
ajbmeb-58	32	2	of	of	ADP
ajbmeb-58	32	3	the	the	DET
ajbmeb-58	32	4	board	board	NOUN
ajbmeb-58	32	5	of	of	ADP
ajbmeb-58	32	6	directors	director	NOUN
ajbmeb-58	32	7	:	:	PUNCT
ajbmeb-58	32	8	working	work	VERB
ajbmeb-58	32	9	to	to	PART
ajbmeb-58	32	10	make	make	VERB
ajbmeb-58	32	11	the	the	DET
ajbmeb-58	32	12	board	board	NOUN
ajbmeb-58	32	13	of	of	ADP
ajbmeb-58	32	14	directors	director	NOUN
ajbmeb-58	32	15	responsible	responsible	ADJ
ajbmeb-58	32	16	,	,	PUNCT
ajbmeb-58	32	17	accountable	accountable	ADJ
ajbmeb-58	32	18	and	and	CCONJ
ajbmeb-58	32	19	a	a	DET
ajbmeb-58	32	20	factor	factor	NOUN
ajbmeb-58	32	21	in	in	ADP
ajbmeb-58	32	22	the	the	DET
ajbmeb-58	32	23	basics	basic	NOUN
ajbmeb-58	32	24	and	and	CCONJ
ajbmeb-58	32	25	decisions	decision	NOUN
ajbmeb-58	32	26	of	of	ADP
ajbmeb-58	32	27	its	its	PRON
ajbmeb-58	32	28	permanent	permanent	ADJ
ajbmeb-58	32	29	evaluation	evaluation	NOUN
ajbmeb-58	32	30	through	through	ADP
ajbmeb-58	32	31	the	the	DET
ajbmeb-58	32	32	following	following	NOUN
ajbmeb-58	32	33	:	:	PUNCT
ajbmeb-58	32	34			NOUN
ajbmeb-58	32	35	determine	determine	VERB
ajbmeb-58	32	36	the	the	DET
ajbmeb-58	32	37	powers	power	NOUN
ajbmeb-58	32	38	and	and	CCONJ
ajbmeb-58	32	39	conditions	condition	NOUN
ajbmeb-58	32	40	of	of	ADP
ajbmeb-58	32	41	the	the	DET
ajbmeb-58	32	42	board	board	NOUN
ajbmeb-58	32	43	of	of	ADP
ajbmeb-58	32	44	directors	director	NOUN
ajbmeb-58	32	45	.	.	PUNCT
ajbmeb-58	33	1			X
ajbmeb-58	33	2	determining	determine	VERB
ajbmeb-58	33	3	the	the	DET
ajbmeb-58	33	4	specifications	specification	NOUN
ajbmeb-58	33	5	,	,	PUNCT
ajbmeb-58	33	6	qualifications	qualification	NOUN
ajbmeb-58	33	7	and	and	CCONJ
ajbmeb-58	33	8	experience	experience	NOUN
ajbmeb-58	33	9	of	of	ADP
ajbmeb-58	33	10	the	the	DET
ajbmeb-58	33	11	members	member	NOUN
ajbmeb-58	33	12	of	of	ADP
ajbmeb-58	33	13	the	the	DET
ajbmeb-58	33	14	board	board	NOUN
ajbmeb-58	33	15	of	of	ADP
ajbmeb-58	33	16	directors	director	NOUN
ajbmeb-58	33	17	and	and	CCONJ
ajbmeb-58	33	18	the	the	DET
ajbmeb-58	33	19	method	method	NOUN
ajbmeb-58	33	20	of	of	ADP
ajbmeb-58	33	21	their	their	PRON
ajbmeb-58	33	22	selection	selection	NOUN
ajbmeb-58	33	23	.	.	PUNCT
ajbmeb-58	34	1			X
ajbmeb-58	35	1	determining	determine	VERB
ajbmeb-58	35	2	the	the	DET
ajbmeb-58	35	3	supervisory	supervisory	ADJ
ajbmeb-58	35	4	and	and	CCONJ
ajbmeb-58	35	5	supervisory	supervisory	ADJ
ajbmeb-58	35	6	role	role	NOUN
ajbmeb-58	35	7	of	of	ADP
ajbmeb-58	35	8	the	the	DET
ajbmeb-58	35	9	members	member	NOUN
ajbmeb-58	35	10	of	of	ADP
ajbmeb-58	35	11	the	the	DET
ajbmeb-58	35	12	board	board	NOUN
ajbmeb-58	35	13	of	of	ADP
ajbmeb-58	35	14	directors	director	NOUN
ajbmeb-58	35	15	over	over	ADP
ajbmeb-58	35	16	the	the	DET
ajbmeb-58	35	17	executive	executive	ADJ
ajbmeb-58	35	18	managers	manager	NOUN
ajbmeb-58	35	19	.	.	PUNCT
ajbmeb-58	36	1	american	american	PROPN
ajbmeb-58	36	2	journal	journal	PROPN
ajbmeb-58	36	3	of	of	ADP
ajbmeb-58	36	4	business	business	NOUN
ajbmeb-58	36	5	management	management	NOUN
ajbmeb-58	36	6	,	,	PUNCT
ajbmeb-58	36	7	economics	economic	NOUN
ajbmeb-58	36	8	and	and	CCONJ
ajbmeb-58	36	9	banking	banking	NOUN
ajbmeb-58	36	10	volume	volume	NOUN
ajbmeb-58	36	11	3	3	NUM
ajbmeb-58	36	12	,	,	PUNCT
ajbmeb-58	36	13	aug	aug	PROPN
ajbmeb-58	36	14	.	.	PROPN
ajbmeb-58	36	15	,	,	PUNCT
ajbmeb-58	36	16	2022	2022	NUM
ajbmeb-58	36	17	p	p	NOUN
ajbmeb-58	36	18	a	a	PRON
ajbmeb-58	36	19	g	g	NOUN
ajbmeb-58	36	20	e	e	NOUN
ajbmeb-58	36	21	|	|	ADV
ajbmeb-58	36	22	8	8	NUM
ajbmeb-58	36	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-58	36	24	2	2	NUM
ajbmeb-58	36	25	-	-	SYM
ajbmeb-58	36	26	4	4	NUM
ajbmeb-58	36	27	:	:	PUNCT
ajbmeb-58	36	28	issues	issue	NOUN
ajbmeb-58	36	29	related	relate	VERB
ajbmeb-58	36	30	to	to	ADP
ajbmeb-58	36	31	governance	governance	NOUN
ajbmeb-58	36	32	in	in	ADP
ajbmeb-58	36	33	economic	economic	ADJ
ajbmeb-58	36	34	units	unit	NOUN
ajbmeb-58	36	35	:	:	PUNCT
ajbmeb-58	36	36	communicate	communicate	VERB
ajbmeb-58	36	37	with	with	ADP
ajbmeb-58	36	38	internal	internal	ADJ
ajbmeb-58	36	39	governance	governance	NOUN
ajbmeb-58	36	40	issues	issue	NOUN
ajbmeb-58	36	41	.	.	PUNCT
ajbmeb-58	37	1	here	here	ADV
ajbmeb-58	37	2	are	be	AUX
ajbmeb-58	37	3	some	some	PRON
ajbmeb-58	37	4	of	of	ADP
ajbmeb-58	37	5	the	the	DET
ajbmeb-58	37	6	messages	message	NOUN
ajbmeb-58	37	7	that	that	PRON
ajbmeb-58	37	8	appear	appear	VERB
ajbmeb-58	37	9	on	on	ADP
ajbmeb-58	37	10	the	the	DET
ajbmeb-58	37	11	list	list	NOUN
ajbmeb-58	37	12	and	and	CCONJ
ajbmeb-58	37	13	continue	continue	VERB
ajbmeb-58	37	14	1	1	NUM
ajbmeb-58	37	15	.	.	PUNCT
ajbmeb-58	38	1	a	a	DET
ajbmeb-58	38	2	change	change	NOUN
ajbmeb-58	38	3	in	in	ADP
ajbmeb-58	38	4	a	a	DET
ajbmeb-58	38	5	change	change	NOUN
ajbmeb-58	38	6	in	in	ADP
ajbmeb-58	38	7	a	a	DET
ajbmeb-58	38	8	change	change	NOUN
ajbmeb-58	38	9	in	in	ADP
ajbmeb-58	38	10	a	a	DET
ajbmeb-58	38	11	change	change	NOUN
ajbmeb-58	38	12	in	in	ADP
ajbmeb-58	38	13	a	a	DET
ajbmeb-58	38	14	change	change	NOUN
ajbmeb-58	38	15	in	in	ADP
ajbmeb-58	38	16	european	european	ADJ
ajbmeb-58	38	17	politics	politic	NOUN
ajbmeb-58	38	18	.	.	PUNCT
ajbmeb-58	39	1	2	2	X
ajbmeb-58	39	2	.	.	X
ajbmeb-58	39	3	it	it	PRON
ajbmeb-58	39	4	was	be	AUX
ajbmeb-58	39	5	directed	direct	VERB
ajbmeb-58	39	6	at	at	ADP
ajbmeb-58	39	7	financial	financial	ADJ
ajbmeb-58	39	8	analysis	analysis	NOUN
ajbmeb-58	39	9	.	.	PUNCT
ajbmeb-58	40	1	3	3	X
ajbmeb-58	40	2	.	.	X
ajbmeb-58	40	3	management	management	NOUN
ajbmeb-58	40	4	's	's	PART
ajbmeb-58	40	5	use	use	NOUN
ajbmeb-58	40	6	of	of	ADP
ajbmeb-58	40	7	accounting	accounting	NOUN
ajbmeb-58	40	8	estimates	estimate	NOUN
ajbmeb-58	40	9	and	and	CCONJ
ajbmeb-58	40	10	material	material	NOUN
ajbmeb-58	40	11	risks	risk	NOUN
ajbmeb-58	40	12	.	.	PUNCT
ajbmeb-58	41	1	4	4	X
ajbmeb-58	41	2	.	.	X
ajbmeb-58	41	3	the	the	DET
ajbmeb-58	41	4	issues	issue	NOUN
ajbmeb-58	41	5	attached	attach	VERB
ajbmeb-58	41	6	to	to	ADP
ajbmeb-58	41	7	its	its	PRON
ajbmeb-58	41	8	disclosure	disclosure	NOUN
ajbmeb-58	41	9	.	.	PUNCT
ajbmeb-58	42	1	5	5	X
ajbmeb-58	42	2	.	.	X
ajbmeb-58	42	3	pakistan	pakistan	PROPN
ajbmeb-58	42	4	financial	financial	ADJ
ajbmeb-58	42	5	statements	statement	NOUN
ajbmeb-58	42	6	are	be	AUX
ajbmeb-58	42	7	affected	affect	VERB
ajbmeb-58	42	8	by	by	ADP
ajbmeb-58	42	9	unusual	unusual	ADJ
ajbmeb-58	42	10	transactions	transaction	NOUN
ajbmeb-58	42	11	such	such	ADJ
ajbmeb-58	42	12	as	as	ADP
ajbmeb-58	42	13	recurring	recur	VERB
ajbmeb-58	42	14	fine	fine	ADJ
ajbmeb-58	42	15	or	or	CCONJ
ajbmeb-58	42	16	material	material	NOUN
ajbmeb-58	42	17	write	write	NOUN
ajbmeb-58	42	18	-	-	PUNCT
ajbmeb-58	42	19	off	off	NOUN
ajbmeb-58	42	20	of	of	ADP
ajbmeb-58	42	21	asset	asset	NOUN
ajbmeb-58	42	22	values	value	NOUN
ajbmeb-58	42	23	.	.	PUNCT
ajbmeb-58	43	1	6	6	X
ajbmeb-58	43	2	.	.	NUM
ajbmeb-58	43	3	uncorrected	uncorrecte	VERB
ajbmeb-58	43	4	false	false	ADJ
ajbmeb-58	43	5	data	datum	NOUN
ajbmeb-58	43	6	details	detail	NOUN
ajbmeb-58	43	7	in	in	ADP
ajbmeb-58	43	8	the	the	DET
ajbmeb-58	43	9	financial	financial	ADJ
ajbmeb-58	43	10	statements	statement	NOUN
ajbmeb-58	43	11	.	.	PUNCT
ajbmeb-58	44	1	for	for	ADP
ajbmeb-58	44	2	example	example	NOUN
ajbmeb-58	44	3	,	,	PUNCT
ajbmeb-58	44	4	an	an	DET
ajbmeb-58	44	5	economic	economic	ADJ
ajbmeb-58	44	6	unit	unit	NOUN
ajbmeb-58	44	7	may	may	AUX
ajbmeb-58	44	8	decide	decide	VERB
ajbmeb-58	44	9	not	not	PART
ajbmeb-58	44	10	to	to	PART
ajbmeb-58	44	11	correct	correct	VERB
ajbmeb-58	44	12	trivial	trivial	ADJ
ajbmeb-58	44	13	errors	error	NOUN
ajbmeb-58	44	14	on	on	ADP
ajbmeb-58	44	15	the	the	DET
ajbmeb-58	44	16	grounds	ground	NOUN
ajbmeb-58	44	17	of	of	ADP
ajbmeb-58	44	18	their	their	PRON
ajbmeb-58	44	19	insignificance	insignificance	NOUN
ajbmeb-58	44	20	.	.	PUNCT
ajbmeb-58	45	1	2	2	NUM
ajbmeb-58	45	2	-	-	SYM
ajbmeb-58	45	3	5governance	5governance	NUM
ajbmeb-58	45	4	responsibility	responsibility	NOUN
ajbmeb-58	45	5	performs	perform	VERB
ajbmeb-58	45	6	governance	governance	NOUN
ajbmeb-58	45	7	1	1	NUM
ajbmeb-58	45	8	.	.	PUNCT
ajbmeb-58	46	1	any	any	DET
ajbmeb-58	46	2	great	great	ADJ
ajbmeb-58	46	3	explanations	explanation	NOUN
ajbmeb-58	46	4	to	to	PART
ajbmeb-58	46	5	get	get	VERB
ajbmeb-58	46	6	information	information	NOUN
ajbmeb-58	46	7	or	or	CCONJ
ajbmeb-58	46	8	explanations	explanation	NOUN
ajbmeb-58	46	9	from	from	ADP
ajbmeb-58	46	10	management	management	NOUN
ajbmeb-58	46	11	.	.	PUNCT
ajbmeb-58	47	1	2	2	X
ajbmeb-58	47	2	.	.	NUM
ajbmeb-58	47	3	excessive	excessive	ADJ
ajbmeb-58	47	4	restrictions	restriction	NOUN
ajbmeb-58	47	5	are	be	AUX
ajbmeb-58	47	6	imposed	impose	VERB
ajbmeb-58	47	7	until	until	SCONJ
ajbmeb-58	47	8	the	the	DET
ajbmeb-58	47	9	implementation	implementation	NOUN
ajbmeb-58	47	10	of	of	ADP
ajbmeb-58	47	11	enforcement	enforcement	NOUN
ajbmeb-58	47	12	measures	measure	NOUN
ajbmeb-58	47	13	is	be	AUX
ajbmeb-58	47	14	sufficiently	sufficiently	ADV
ajbmeb-58	47	15	excessive	excessive	ADJ
ajbmeb-58	47	16	.	.	PUNCT
ajbmeb-58	48	1	3	3	X
ajbmeb-58	48	2	.	.	NUM
ajbmeb-58	48	3	imposed	impose	VERB
ajbmeb-58	48	4	restrictions	restriction	NOUN
ajbmeb-58	48	5	.	.	PUNCT
ajbmeb-58	49	1	4	4	X
ajbmeb-58	49	2	.	.	X
ajbmeb-58	49	3	lack	lack	NOUN
ajbmeb-58	49	4	of	of	ADP
ajbmeb-58	49	5	management	management	NOUN
ajbmeb-58	49	6	cooperation	cooperation	NOUN
ajbmeb-58	49	7	in	in	ADP
ajbmeb-58	49	8	the	the	DET
ajbmeb-58	49	9	financial	financial	ADJ
ajbmeb-58	49	10	statements	statement	NOUN
ajbmeb-58	49	11	.	.	PUNCT
ajbmeb-58	50	1	5	5	X
ajbmeb-58	50	2	.	.	X
ajbmeb-58	50	3	about	about	ADP
ajbmeb-58	50	4	deficiencies	deficiency	NOUN
ajbmeb-58	50	5	in	in	ADP
ajbmeb-58	50	6	internal	internal	ADJ
ajbmeb-58	50	7	controls	control	NOUN
ajbmeb-58	50	8	with	with	ADP
ajbmeb-58	50	9	which	which	PRON
ajbmeb-58	50	10	the	the	DET
ajbmeb-58	50	11	contacts	contact	NOUN
ajbmeb-58	50	12	intend	intend	VERB
ajbmeb-58	50	13	to	to	PART
ajbmeb-58	50	14	govern	govern	VERB
ajbmeb-58	50	15	.	.	PUNCT
ajbmeb-58	51	1	this	this	PRON
ajbmeb-58	51	2	is	be	AUX
ajbmeb-58	51	3	the	the	DET
ajbmeb-58	51	4	right	right	ADJ
ajbmeb-58	51	5	thing	thing	NOUN
ajbmeb-58	51	6	,	,	PUNCT
ajbmeb-58	51	7	communicating	communicate	VERB
ajbmeb-58	51	8	with	with	ADP
ajbmeb-58	51	9	management	management	NOUN
ajbmeb-58	51	10	directly	directly	ADV
ajbmeb-58	51	11	.	.	PUNCT
ajbmeb-58	52	1	6	6	X
ajbmeb-58	52	2	.	.	NUM
ajbmeb-58	52	3	quarters	quarter	NOUN
ajbmeb-58	52	4	of	of	ADP
ajbmeb-58	52	5	the	the	DET
ajbmeb-58	52	6	eyes	eye	NOUN
ajbmeb-58	52	7	.	.	PUNCT
ajbmeb-58	53	1	2	2	NUM
ajbmeb-58	53	2	-	-	SYM
ajbmeb-58	53	3	6	6	NUM
ajbmeb-58	53	4	:	:	PUNCT
ajbmeb-58	53	5	indicators	indicator	NOUN
ajbmeb-58	53	6	of	of	ADP
ajbmeb-58	53	7	deficiencies	deficiency	NOUN
ajbmeb-58	53	8	in	in	ADP
ajbmeb-58	53	9	the	the	DET
ajbmeb-58	53	10	principles	principle	NOUN
ajbmeb-58	53	11	of	of	ADP
ajbmeb-58	53	12	governance	governance	NOUN
ajbmeb-58	53	13	in	in	ADP
ajbmeb-58	53	14	the	the	DET
ajbmeb-58	53	15	economic	economic	ADJ
ajbmeb-58	53	16	unit	unit	NOUN
ajbmeb-58	53	17	:	:	PUNCT
ajbmeb-58	54	1	1	1	X
ajbmeb-58	54	2	.	.	X
ajbmeb-58	54	3	a	a	DET
ajbmeb-58	54	4	restatement	restatement	NOUN
ajbmeb-58	54	5	of	of	ADP
ajbmeb-58	54	6	previously	previously	ADV
ajbmeb-58	54	7	issued	issue	VERB
ajbmeb-58	54	8	financial	financial	ADJ
ajbmeb-58	54	9	statements	statement	NOUN
ajbmeb-58	54	10	to	to	PART
ajbmeb-58	54	11	reflect	reflect	VERB
ajbmeb-58	54	12	the	the	DET
ajbmeb-58	54	13	correction	correction	NOUN
ajbmeb-58	54	14	of	of	ADP
ajbmeb-58	54	15	a	a	DET
ajbmeb-58	54	16	material	material	NOUN
ajbmeb-58	54	17	misstatement	misstatement	NOUN
ajbmeb-58	54	18	resulting	result	VERB
ajbmeb-58	54	19	from	from	ADP
ajbmeb-58	54	20	a	a	DET
ajbmeb-58	54	21	deficiency	deficiency	NOUN
ajbmeb-58	54	22	or	or	CCONJ
ajbmeb-58	54	23	error	error	NOUN
ajbmeb-58	54	24	.	.	PUNCT
ajbmeb-58	55	1	2	2	X
ajbmeb-58	55	2	.	.	X
ajbmeb-58	55	3	failure	failure	NOUN
ajbmeb-58	55	4	of	of	ADP
ajbmeb-58	55	5	management	management	NOUN
ajbmeb-58	55	6	to	to	PART
ajbmeb-58	55	7	cooperate	cooperate	VERB
ajbmeb-58	55	8	in	in	ADP
ajbmeb-58	55	9	deficiencies	deficiency	NOUN
ajbmeb-58	55	10	identified	identify	VERB
ajbmeb-58	55	11	in	in	ADP
ajbmeb-58	55	12	internal	internal	ADJ
ajbmeb-58	55	13	management	management	NOUN
ajbmeb-58	55	14	by	by	ADP
ajbmeb-58	55	15	the	the	DET
ajbmeb-58	55	16	external	external	ADJ
ajbmeb-58	55	17	auditor	auditor	NOUN
ajbmeb-58	55	18	.	.	PUNCT
ajbmeb-58	56	1	3	3	X
ajbmeb-58	56	2	.	.	X
ajbmeb-58	56	3	lack	lack	NOUN
ajbmeb-58	56	4	of	of	ADP
ajbmeb-58	56	5	internal	internal	ADJ
ajbmeb-58	56	6	controls	control	NOUN
ajbmeb-58	56	7	and	and	CCONJ
ajbmeb-58	56	8	lack	lack	NOUN
ajbmeb-58	56	9	of	of	ADP
ajbmeb-58	56	10	interest	interest	NOUN
ajbmeb-58	56	11	on	on	ADP
ajbmeb-58	56	12	the	the	DET
ajbmeb-58	56	13	part	part	NOUN
ajbmeb-58	56	14	of	of	ADP
ajbmeb-58	56	15	management	management	NOUN
ajbmeb-58	56	16	to	to	PART
ajbmeb-58	56	17	make	make	VERB
ajbmeb-58	56	18	sure	sure	ADJ
ajbmeb-58	56	19	what	what	PRON
ajbmeb-58	56	20	is	be	AUX
ajbmeb-58	56	21	important	important	ADJ
ajbmeb-58	56	22	are	be	AUX
ajbmeb-58	56	23	properly	properly	ADV
ajbmeb-58	56	24	checked	check	VERB
ajbmeb-58	56	25	.	.	PUNCT
ajbmeb-58	57	1	4	4	X
ajbmeb-58	57	2	.	.	X
ajbmeb-58	57	3	fraudulent	fraudulent	ADJ
ajbmeb-58	57	4	activity	activity	NOUN
ajbmeb-58	57	5	about	about	ADP
ajbmeb-58	57	6	management	management	NOUN
ajbmeb-58	57	7	,	,	PUNCT
ajbmeb-58	57	8	regardless	regardless	ADV
ajbmeb-58	57	9	of	of	ADP
ajbmeb-58	57	10	material	material	NOUN
ajbmeb-58	57	11	or	or	CCONJ
ajbmeb-58	57	12	teaching	teaching	NOUN
ajbmeb-58	57	13	material	material	NOUN
ajbmeb-58	57	14	or	or	CCONJ
ajbmeb-58	57	15	inconsistencies	inconsistency	NOUN
ajbmeb-58	57	16	.	.	PUNCT
ajbmeb-58	58	1	5	5	X
ajbmeb-58	58	2	.	.	X
ajbmeb-58	58	3	determining	determine	VERB
ajbmeb-58	58	4	the	the	DET
ajbmeb-58	58	5	accuracy	accuracy	NOUN
ajbmeb-58	58	6	of	of	ADP
ajbmeb-58	58	7	errors	error	NOUN
ajbmeb-58	58	8	in	in	ADP
ajbmeb-58	58	9	the	the	DET
ajbmeb-58	58	10	financial	financial	ADJ
ajbmeb-58	58	11	statements	statement	NOUN
ajbmeb-58	58	12	that	that	PRON
ajbmeb-58	58	13	are	be	AUX
ajbmeb-58	58	14	not	not	PART
ajbmeb-58	58	15	detected	detect	VERB
ajbmeb-58	58	16	by	by	ADP
ajbmeb-58	58	17	existing	exist	VERB
ajbmeb-58	58	18	internal	internal	ADJ
ajbmeb-58	58	19	controls	control	NOUN
ajbmeb-58	58	20	.	.	PUNCT
ajbmeb-58	59	1	6	6	X
ajbmeb-58	59	2	.	.	X
ajbmeb-58	59	3	management	management	NOUN
ajbmeb-58	59	4	's	's	PART
ajbmeb-58	59	5	inability	inability	NOUN
ajbmeb-58	59	6	to	to	PART
ajbmeb-58	59	7	properly	properly	ADV
ajbmeb-58	59	8	supervise	supervise	VERB
ajbmeb-58	59	9	the	the	DET
ajbmeb-58	59	10	preparation	preparation	NOUN
ajbmeb-58	59	11	of	of	ADP
ajbmeb-58	59	12	financial	financial	ADJ
ajbmeb-58	59	13	statements	statement	NOUN
ajbmeb-58	59	14	.	.	PUNCT
ajbmeb-58	60	1	2	2	NUM
ajbmeb-58	60	2	-	-	SYM
ajbmeb-58	60	3	7the	7the	NUM
ajbmeb-58	60	4	relationship	relationship	NOUN
ajbmeb-58	60	5	of	of	ADP
ajbmeb-58	60	6	those	those	PRON
ajbmeb-58	60	7	charged	charge	VERB
ajbmeb-58	60	8	with	with	ADP
ajbmeb-58	60	9	governance	governance	NOUN
ajbmeb-58	60	10	with	with	ADP
ajbmeb-58	60	11	the	the	DET
ajbmeb-58	60	12	auditor	auditor	NOUN
ajbmeb-58	60	13	and	and	CCONJ
ajbmeb-58	60	14	their	their	PRON
ajbmeb-58	60	15	external	external	ADJ
ajbmeb-58	60	16	role	role	NOUN
ajbmeb-58	60	17	in	in	ADP
ajbmeb-58	60	18	revealing	reveal	VERB
ajbmeb-58	60	19	the	the	DET
ajbmeb-58	60	20	shortcomings	shortcoming	NOUN
ajbmeb-58	60	21	those	those	PRON
ajbmeb-58	60	22	charged	charge	VERB
ajbmeb-58	60	23	with	with	ADP
ajbmeb-58	60	24	governance	governance	NOUN
ajbmeb-58	60	25	person(s	person(s	PROPN
ajbmeb-58	60	26	)	)	PUNCT
ajbmeb-58	60	27	or	or	CCONJ
ajbmeb-58	60	28	organization(s	organization(s	PROPN
ajbmeb-58	60	29	)	)	PUNCT
ajbmeb-58	60	30	organizations	organization	NOUN
ajbmeb-58	60	31	board	board	NOUN
ajbmeb-58	60	32	of	of	ADP
ajbmeb-58	60	33	trustees	trustee	NOUN
ajbmeb-58	60	34	economic	economic	ADJ
ajbmeb-58	60	35	unit	unit	NOUN
ajbmeb-58	60	36	.	.	PUNCT
ajbmeb-58	61	1	manifested	manifest	VERB
ajbmeb-58	61	2	1	1	NUM
ajbmeb-58	61	3	.	.	PUNCT
ajbmeb-58	62	1	those	those	PRON
ajbmeb-58	62	2	charged	charge	VERB
ajbmeb-58	62	3	with	with	ADP
ajbmeb-58	62	4	governance	governance	NOUN
ajbmeb-58	62	5	shall	shall	AUX
ajbmeb-58	62	6	communicate	communicate	VERB
ajbmeb-58	62	7	with	with	ADP
ajbmeb-58	62	8	the	the	DET
ajbmeb-58	62	9	external	external	ADJ
ajbmeb-58	62	10	auditor	auditor	NOUN
ajbmeb-58	62	11	and	and	CCONJ
ajbmeb-58	62	12	nominate	nominate	VERB
ajbmeb-58	62	13	other	other	ADJ
ajbmeb-58	62	14	persons	person	NOUN
ajbmeb-58	62	15	or	or	CCONJ
ajbmeb-58	62	16	persons	person	NOUN
ajbmeb-58	62	17	to	to	PART
ajbmeb-58	62	18	keep	keep	VERB
ajbmeb-58	62	19	pace	pace	NOUN
ajbmeb-58	62	20	with	with	ADP
ajbmeb-58	62	21	practical	practical	ADJ
ajbmeb-58	62	22	developments	development	NOUN
ajbmeb-58	62	23	.	.	PUNCT
ajbmeb-58	63	1	2	2	X
ajbmeb-58	63	2	.	.	X
ajbmeb-58	63	3	governance	governance	NOUN
ajbmeb-58	63	4	condition	condition	NOUN
ajbmeb-58	63	5	,	,	PUNCT
ajbmeb-58	63	6	subordinate	subordinate	ADJ
ajbmeb-58	63	7	to	to	ADP
ajbmeb-58	63	8	governance	governance	NOUN
ajbmeb-58	63	9	.	.	PUNCT
ajbmeb-58	64	1	american	american	ADJ
ajbmeb-58	64	2	journal	journal	PROPN
ajbmeb-58	64	3	of	of	ADP
ajbmeb-58	64	4	business	business	NOUN
ajbmeb-58	64	5	management	management	NOUN
ajbmeb-58	64	6	,	,	PUNCT
ajbmeb-58	64	7	economics	economic	NOUN
ajbmeb-58	64	8	and	and	CCONJ
ajbmeb-58	64	9	banking	banking	NOUN
ajbmeb-58	64	10	volume	volume	NOUN
ajbmeb-58	64	11	3	3	NUM
ajbmeb-58	64	12	,	,	PUNCT
ajbmeb-58	64	13	aug	aug	PROPN
ajbmeb-58	64	14	.	.	PROPN
ajbmeb-58	64	15	,	,	PUNCT
ajbmeb-58	64	16	2022	2022	NUM
ajbmeb-58	64	17	p	p	NOUN
ajbmeb-58	64	18	a	a	PRON
ajbmeb-58	64	19	g	g	NOUN
ajbmeb-58	64	20	e	e	NOUN
ajbmeb-58	64	21	|	|	ADV
ajbmeb-58	64	22	9	9	NUM
ajbmeb-58	64	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-58	64	24	3	3	NUM
ajbmeb-58	64	25	.	.	PUNCT
ajbmeb-58	65	1	good	good	ADJ
ajbmeb-58	65	2	evening	evening	NOUN
ajbmeb-58	65	3	,	,	PUNCT
ajbmeb-58	65	4	good	good	ADJ
ajbmeb-58	65	5	evening	evening	NOUN
ajbmeb-58	65	6	4	4	NUM
ajbmeb-58	65	7	.	.	PUNCT
ajbmeb-58	65	8	on	on	ADP
ajbmeb-58	65	9	international	international	ADJ
ajbmeb-58	65	10	wisdom	wisdom	NOUN
ajbmeb-58	65	11	,	,	PUNCT
ajbmeb-58	65	12	wisdom	wisdom	NOUN
ajbmeb-58	65	13	,	,	PUNCT
ajbmeb-58	65	14	the	the	DET
ajbmeb-58	65	15	difficulties	difficulty	NOUN
ajbmeb-58	65	16	encountered	encounter	VERB
ajbmeb-58	65	17	in	in	ADP
ajbmeb-58	65	18	the	the	DET
ajbmeb-58	65	19	audit	audit	NOUN
ajbmeb-58	65	20	process	process	NOUN
ajbmeb-58	65	21	by	by	ADP
ajbmeb-58	65	22	the	the	DET
ajbmeb-58	65	23	external	external	ADJ
ajbmeb-58	65	24	auditor	auditor	NOUN
ajbmeb-58	65	25	.	.	PUNCT
ajbmeb-58	66	1	5	5	X
ajbmeb-58	66	2	.	.	X
ajbmeb-58	66	3	wise	wise	ADJ
ajbmeb-58	66	4	...	...	PUNCT
ajbmeb-58	67	1	6	6	X
ajbmeb-58	67	2	.	.	X
ajbmeb-58	68	1	those	those	PRON
ajbmeb-58	68	2	charged	charge	VERB
ajbmeb-58	68	3	with	with	ADP
ajbmeb-58	68	4	governance	governance	NOUN
ajbmeb-58	68	5	shall	shall	AUX
ajbmeb-58	68	6	obtain	obtain	VERB
ajbmeb-58	68	7	assurances	assurance	NOUN
ajbmeb-58	68	8	from	from	ADP
ajbmeb-58	68	9	the	the	DET
ajbmeb-58	68	10	external	external	ADJ
ajbmeb-58	68	11	auditor	auditor	NOUN
ajbmeb-58	68	12	.	.	PUNCT
ajbmeb-58	69	1	7	7	X
ajbmeb-58	69	2	.	.	X
ajbmeb-58	69	3	evaluating	evaluate	VERB
ajbmeb-58	69	4	communications	communication	NOUN
ajbmeb-58	69	5	with	with	ADP
ajbmeb-58	69	6	the	the	DET
ajbmeb-58	69	7	external	external	ADJ
ajbmeb-58	69	8	auditor	auditor	NOUN
ajbmeb-58	69	9	in	in	ADP
ajbmeb-58	69	10	terms	term	NOUN
ajbmeb-58	69	11	of	of	ADP
ajbmeb-58	69	12	their	their	PRON
ajbmeb-58	69	13	adequacy	adequacy	NOUN
ajbmeb-58	69	14	8	8	NUM
ajbmeb-58	69	15	.	.	PUNCT
ajbmeb-58	69	16	governance	governance	NOUN
ajbmeb-58	69	17	and	and	CCONJ
ajbmeb-58	69	18	the	the	DET
ajbmeb-58	69	19	external	external	ADJ
ajbmeb-58	69	20	office	office	NOUN
ajbmeb-58	69	21	of	of	ADP
ajbmeb-58	69	22	governance	governance	NOUN
ajbmeb-58	69	23	and	and	CCONJ
ajbmeb-58	69	24	the	the	DET
ajbmeb-58	69	25	external	external	ADJ
ajbmeb-58	69	26	office	office	NOUN
ajbmeb-58	69	27	9	9	NUM
ajbmeb-58	69	28	.	.	PUNCT
ajbmeb-58	70	1	on	on	ADP
ajbmeb-58	70	2	the	the	DET
ajbmeb-58	70	3	international	international	ADJ
ajbmeb-58	70	4	share	share	NOUN
ajbmeb-58	70	5	,	,	PUNCT
ajbmeb-58	70	6	and	and	CCONJ
ajbmeb-58	70	7	governance	governance	NOUN
ajbmeb-58	70	8	,	,	PUNCT
ajbmeb-58	70	9	a	a	DET
ajbmeb-58	70	10	report	report	NOUN
ajbmeb-58	70	11	from	from	ADP
ajbmeb-58	70	12	the	the	DET
ajbmeb-58	70	13	external	external	ADJ
ajbmeb-58	70	14	auditor	auditor	NOUN
ajbmeb-58	70	15	about	about	ADP
ajbmeb-58	70	16	the	the	DET
ajbmeb-58	70	17	internal	internal	ADJ
ajbmeb-58	70	18	deficiencies	deficiency	NOUN
ajbmeb-58	70	19	that	that	PRON
ajbmeb-58	70	20	lead	lead	VERB
ajbmeb-58	70	21	to	to	ADP
ajbmeb-58	70	22	a	a	DET
ajbmeb-58	70	23	material	material	ADJ
ajbmeb-58	70	24	misstatement	misstatement	NOUN
ajbmeb-58	70	25	final	final	ADJ
ajbmeb-58	70	26	final	final	ADJ
ajbmeb-58	70	27	exploration	exploration	NOUN
ajbmeb-58	70	28	:	:	PUNCT
ajbmeb-58	70	29	1	1	X
ajbmeb-58	70	30	.	.	X
ajbmeb-58	70	31	can	can	AUX
ajbmeb-58	70	32	pounder	pounder	VERB
ajbmeb-58	70	33	external	external	ADJ
ajbmeb-58	70	34	to	to	PART
ajbmeb-58	70	35	simply	simply	ADV
ajbmeb-58	70	36	conveyed	convey	VERB
ajbmeb-58	70	37	efficiencies	efficiency	NOUN
ajbmeb-58	70	38	in	in	ADP
ajbmeb-58	70	39	internal	internal	ADJ
ajbmeb-58	70	40	management	management	NOUN
ajbmeb-58	70	41	data	datum	NOUN
ajbmeb-58	70	42	count	count	NOUN
ajbmeb-58	70	43	finance	finance	NOUN
ajbmeb-58	70	44	mistakes	mistake	NOUN
ajbmeb-58	70	45	and	and	CCONJ
ajbmeb-58	70	46	common	common	ADJ
ajbmeb-58	70	47	effects	effect	NOUN
ajbmeb-58	70	48	among	among	ADP
ajbmeb-58	70	49	users	user	NOUN
ajbmeb-58	70	50	finance	finance	VERB
ajbmeb-58	70	51	the	the	DET
ajbmeb-58	70	52	erroneous	erroneous	ADJ
ajbmeb-58	70	53	pass	pass	NOUN
ajbmeb-58	70	54	through	through	ADP
ajbmeb-58	70	55	each	each	DET
ajbmeb-58	70	56	fault	fault	NOUN
ajbmeb-58	70	57	.	.	PUNCT
ajbmeb-58	71	1	in	in	ADP
ajbmeb-58	71	2	terms	term	NOUN
ajbmeb-58	71	3	of	of	ADP
ajbmeb-58	71	4	communicating	communicate	VERB
ajbmeb-58	71	5	with	with	ADP
ajbmeb-58	71	6	management	management	NOUN
ajbmeb-58	71	7	and	and	CCONJ
ajbmeb-58	71	8	those	those	PRON
ajbmeb-58	71	9	in	in	ADP
ajbmeb-58	71	10	charge	charge	NOUN
ajbmeb-58	71	11	of	of	ADP
ajbmeb-58	71	12	2	2	NUM
ajbmeb-58	71	13	.	.	PUNCT
ajbmeb-58	72	1	to	to	ADP
ajbmeb-58	72	2	the	the	DET
ajbmeb-58	72	3	external	external	ADJ
ajbmeb-58	72	4	auditor	auditor	NOUN
ajbmeb-58	72	5	describe	describe	VERB
ajbmeb-58	72	6	the	the	DET
ajbmeb-58	72	7	deficiencies	deficiency	NOUN
ajbmeb-58	72	8	identified	identify	VERB
ajbmeb-58	72	9	by	by	ADP
ajbmeb-58	72	10	auditors	auditor	NOUN
ajbmeb-58	72	11	in	in	ADP
ajbmeb-58	72	12	internal	internal	ADJ
ajbmeb-58	72	13	controls	control	NOUN
ajbmeb-58	72	14	and	and	CCONJ
ajbmeb-58	72	15	explain	explain	VERB
ajbmeb-58	72	16	their	their	PRON
ajbmeb-58	72	17	effects	effect	NOUN
ajbmeb-58	72	18	on	on	ADP
ajbmeb-58	72	19	the	the	DET
ajbmeb-58	72	20	performance	performance	NOUN
ajbmeb-58	72	21	of	of	ADP
ajbmeb-58	72	22	the	the	DET
ajbmeb-58	72	23	economic	economic	ADJ
ajbmeb-58	72	24	unit	unit	NOUN
ajbmeb-58	72	25	.	.	PUNCT
ajbmeb-58	73	1	3	3	X
ajbmeb-58	73	2	.	.	X
ajbmeb-58	73	3	the	the	DET
ajbmeb-58	73	4	external	external	ADJ
ajbmeb-58	73	5	auditor	auditor	NOUN
ajbmeb-58	73	6	must	must	AUX
ajbmeb-58	73	7	provide	provide	VERB
ajbmeb-58	73	8	adequate	adequate	ADJ
ajbmeb-58	73	9	information	information	NOUN
ajbmeb-58	73	10	for	for	ADP
ajbmeb-58	73	11	those	those	PRON
ajbmeb-58	73	12	charged	charge	VERB
ajbmeb-58	73	13	with	with	ADP
ajbmeb-58	73	14	governance	governance	NOUN
ajbmeb-58	73	15	continuing	continue	VERB
ajbmeb-58	73	16	judgment	judgment	NOUN
ajbmeb-58	73	17	in	in	ADP
ajbmeb-58	73	18	the	the	DET
ajbmeb-58	73	19	field	field	NOUN
ajbmeb-58	73	20	of	of	ADP
ajbmeb-58	73	21	communication	communication	NOUN
ajbmeb-58	73	22	.	.	PUNCT
ajbmeb-58	74	1	the	the	DET
ajbmeb-58	74	2	auditor	auditor	NOUN
ajbmeb-58	74	3	should	should	AUX
ajbmeb-58	74	4	be	be	AUX
ajbmeb-58	74	5	sure	sure	ADJ
ajbmeb-58	74	6	that	that	SCONJ
ajbmeb-58	74	7	he	he	PRON
ajbmeb-58	74	8	explains	explain	VERB
ajbmeb-58	74	9	:	:	PUNCT
ajbmeb-58	74	10			NOUN
ajbmeb-58	74	11	if	if	SCONJ
ajbmeb-58	74	12	it	it	PRON
ajbmeb-58	74	13	was	be	AUX
ajbmeb-58	74	14	appropriate	appropriate	ADJ
ajbmeb-58	74	15	in	in	ADP
ajbmeb-58	74	16	this	this	DET
ajbmeb-58	74	17	sense	sense	NOUN
ajbmeb-58	74	18	of	of	ADP
ajbmeb-58	74	19	the	the	DET
ajbmeb-58	74	20	financial	financial	ADJ
ajbmeb-58	74	21	statements	statement	NOUN
ajbmeb-58	74	22	.	.	PUNCT
ajbmeb-58	75	1			X
ajbmeb-58	76	1	if	if	SCONJ
ajbmeb-58	76	2	to	to	PART
ajbmeb-58	76	3	consider	consider	VERB
ajbmeb-58	76	4	the	the	DET
ajbmeb-58	76	5	arrangements	arrangement	NOUN
ajbmeb-58	76	6	for	for	ADP
ajbmeb-58	76	7	the	the	DET
ajbmeb-58	76	8	internal	internal	ADJ
ajbmeb-58	76	9	arrangement	arrangement	NOUN
ajbmeb-58	76	10	.	.	PUNCT
ajbmeb-58	77	1	4	4	X
ajbmeb-58	77	2	.	.	X
ajbmeb-58	77	3	governance	governance	NOUN
ajbmeb-58	77	4	is	be	AUX
ajbmeb-58	77	5	limited	limit	VERB
ajbmeb-58	77	6	to	to	ADP
ajbmeb-58	77	7	governance	governance	NOUN
ajbmeb-58	77	8	.	.	PUNCT
ajbmeb-58	78	1	sources	source	NOUN
ajbmeb-58	78	2	1	1	NUM
ajbmeb-58	78	3	.	.	PUNCT
ajbmeb-58	79	1	david	david	PROPN
ajbmeb-58	79	2	c.	c.	PROPN
ajbmeb-58	79	3	hay	hay	PROPN
ajbmeb-58	79	4	and	and	CCONJ
ajbmeb-58	79	5	w.	w.	PROPN
ajbmeb-58	79	6	robert	robert	PROPN
ajbmeb-58	79	7	kinchel	kinchel	PROPN
ajbmeb-58	79	8	.	.	PUNCT
ajbmeb-58	80	1	(	(	PUNCT
ajbmeb-58	80	2	2017	2017	NUM
ajbmeb-58	80	3	)	)	PUNCT
ajbmeb-58	80	4	meta	meta	ADJ
ajbmeb-58	80	5	-	-	PUNCT
ajbmeb-58	80	6	regression	regression	NOUN
ajbmeb-58	80	7	in	in	ADP
ajbmeb-58	80	8	review	review	NOUN
ajbmeb-58	80	9	research	research	NOUN
ajbmeb-58	80	10	:	:	PUNCT
ajbmeb-58	80	11	evaluating	evaluate	VERB
ajbmeb-58	80	12	the	the	DET
ajbmeb-58	80	13	evidence	evidence	NOUN
ajbmeb-58	80	14	for	for	ADP
ajbmeb-58	80	15	a	a	DET
ajbmeb-58	80	16	big	big	ADJ
ajbmeb-58	80	17	n	n	CCONJ
ajbmeb-58	80	18	audit	audit	NOUN
ajbmeb-58	80	19	firm	firm	NOUN
ajbmeb-58	80	20	's	's	PART
ajbmeb-58	80	21	premium	premium	NOUN
ajbmeb-58	80	22	.	.	PUNCT
ajbmeb-58	81	1	audit	audit	NOUN
ajbmeb-58	81	2	:	:	PUNCT
ajbmeb-58	81	3	journal	journal	NOUN
ajbmeb-58	81	4	of	of	ADP
ajbmeb-58	81	5	practice	practice	NOUN
ajbmeb-58	81	6	and	and	CCONJ
ajbmeb-58	81	7	theory	theory	NOUN
ajbmeb-58	81	8	36:2	36:2	NUM
ajbmeb-58	81	9	,	,	PUNCT
ajbmeb-58	81	10	133	133	NUM
ajbmeb-58	81	11	-	-	SYM
ajbmeb-58	81	12	159	159	NUM
ajbmeb-58	81	13	.	.	PUNCT
ajbmeb-58	82	1	2	2	X
ajbmeb-58	82	2	.	.	X
ajbmeb-58	82	3	david	david	PROPN
ajbmeb-58	82	4	n.	n.	PROPN
ajbmeb-58	82	5	herda	herda	PROPN
ajbmeb-58	82	6	and	and	CCONJ
ajbmeb-58	82	7	james	james	PROPN
ajbmeb-58	82	8	j.	j.	PROPN
ajbmeb-58	82	9	laville	laville	PROPN
ajbmeb-58	82	10	.	.	PUNCT
ajbmeb-58	83	1	(	(	PUNCT
ajbmeb-58	83	2	2015	2015	NUM
ajbmeb-58	83	3	)	)	PUNCT
ajbmeb-58	83	4	client	client	NOUN
ajbmeb-58	83	5	identification	identification	NOUN
ajbmeb-58	83	6	and	and	CCONJ
ajbmeb-58	83	7	client	client	NOUN
ajbmeb-58	83	8	commitment	commitment	NOUN
ajbmeb-58	83	9	in	in	ADP
ajbmeb-58	83	10	a	a	DET
ajbmeb-58	83	11	privately	privately	ADV
ajbmeb-58	83	12	owned	own	VERB
ajbmeb-58	83	13	client	client	NOUN
ajbmeb-58	83	14	setup	setup	NOUN
ajbmeb-58	83	15	:	:	PUNCT
ajbmeb-58	83	16	unique	unique	ADJ
ajbmeb-58	83	17	constructions	construction	NOUN
ajbmeb-58	83	18	with	with	ADP
ajbmeb-58	83	19	adverse	adverse	ADJ
ajbmeb-58	83	20	effects	effect	NOUN
ajbmeb-58	83	21	on	on	ADP
ajbmeb-58	83	22	auditor	auditor	NOUN
ajbmeb-58	83	23	objectivity	objectivity	NOUN
ajbmeb-58	83	24	.	.	PUNCT
ajbmeb-58	84	1	accounting	accounting	NOUN
ajbmeb-58	84	2	perspectives	perspective	NOUN
ajbmeb-58	84	3	29:3	29:3	NUM
ajbmeb-58	84	4	,	,	PUNCT
ajbmeb-58	84	5	577	577	NUM
ajbmeb-58	84	6	-	-	SYM
ajbmeb-58	84	7	601	601	NUM
ajbmeb-58	84	8	.	.	PUNCT
ajbmeb-58	84	9	publication	publication	NOUN
ajbmeb-58	84	10	date	date	PROPN
ajbmeb-58	84	11	online	online	ADV
ajbmeb-58	84	12	:	:	PUNCT
ajbmeb-58	84	13	march	march	PROPN
ajbmeb-58	84	14	1	1	NUM
ajbmeb-58	84	15	,	,	PUNCT
ajbmeb-58	84	16	2015	2015	NUM
ajbmeb-58	84	17	.	.	PUNCT
ajbmeb-58	85	1	3	3	X
ajbmeb-58	85	2	.	.	X
ajbmeb-58	85	3	emily	emily	PROPN
ajbmeb-58	85	4	e.	e.	PROPN
ajbmeb-58	85	5	griffith	griffith	PROPN
ajbmeb-58	85	6	,	,	PUNCT
ajbmeb-58	85	7	kristen	kristen	PROPN
ajbmeb-58	85	8	j.	j.	PROPN
ajbmeb-58	85	9	nolder	nolder	PROPN
ajbmeb-58	85	10	,	,	PUNCT
ajbmeb-58	85	11	and	and	CCONJ
ajbmeb-58	85	12	richard	richard	PROPN
ajbmeb-58	85	13	e.	e.	PROPN
ajbmeb-58	85	14	petty	petty	PROPN
ajbmeb-58	85	15	.	.	PUNCT
ajbmeb-58	86	1	(	(	PUNCT
ajbmeb-58	86	2	2018	2018	NUM
ajbmeb-58	86	3	)	)	PUNCT
ajbmeb-58	86	4	the	the	DET
ajbmeb-58	86	5	detailed	detailed	ADJ
ajbmeb-58	86	6	probability	probability	NOUN
ajbmeb-58	86	7	model	model	NOUN
ajbmeb-58	86	8	:	:	PUNCT
ajbmeb-58	86	9	a	a	DET
ajbmeb-58	86	10	meta	meta	ADJ
ajbmeb-58	86	11	theory	theory	NOUN
ajbmeb-58	86	12	for	for	ADP
ajbmeb-58	86	13	compilation	compilation	NOUN
ajbmeb-58	86	14	of	of	ADP
ajbmeb-58	86	15	reference	reference	NOUN
ajbmeb-58	86	16	judgments	judgment	NOUN
ajbmeb-58	86	17	and	and	CCONJ
ajbmeb-58	86	18	decision	decision	NOUN
ajbmeb-58	86	19	-	-	PUNCT
ajbmeb-58	86	20	making	make	VERB
ajbmeb-58	86	21	research	research	NOUN
ajbmeb-58	86	22	.	.	PUNCT
ajbmeb-58	87	1	auditing	auditing	NOUN
ajbmeb-58	87	2	:	:	PUNCT
ajbmeb-58	87	3	journal	journal	NOUN
ajbmeb-58	87	4	of	of	ADP
ajbmeb-58	87	5	practice	practice	NOUN
ajbmeb-58	87	6	and	and	CCONJ
ajbmeb-58	87	7	theory	theory	NOUN
ajbmeb-58	87	8	37:4	37:4	NUM
ajbmeb-58	87	9	,	,	PUNCT
ajbmeb-58	87	10	169	169	NUM
ajbmeb-58	87	11	-	-	SYM
ajbmeb-58	87	12	186	186	NUM
ajbmeb-58	87	13	,	,	PUNCT
ajbmeb-58	87	14	online	online	ADJ
ajbmeb-58	87	15	publication	publication	NOUN
ajbmeb-58	87	16	:	:	PUNCT
ajbmeb-58	87	17	january	january	PROPN
ajbmeb-58	87	18	1	1	NUM
ajbmeb-58	87	19	,	,	PUNCT
ajbmeb-58	87	20	2018	2018	NUM
ajbmeb-58	87	21	,	,	PUNCT
ajbmeb-58	87	22	kenneth	kenneth	PROPN
ajbmeb-58	87	23	l.	l.	PROPN
ajbmeb-58	87	24	beals	beals	PROPN
ajbmeb-58	87	25	,	,	PUNCT
ajbmeb-58	87	26	kristi	kristi	PROPN
ajbmeb-58	87	27	haine	haine	PROPN
ajbmeb-58	87	28	,	,	PUNCT
ajbmeb-58	87	29	sarah	sarah	PROPN
ajbmeb-58	87	30	e.	e.	PROPN
ajbmeb-58	87	31	stein	stein	PROPN
ajbmeb-58	87	32	.	.	PUNCT
ajbmeb-58	88	1	(	(	PUNCT
ajbmeb-58	88	2	2018	2018	NUM
ajbmeb-58	88	3	)	)	PUNCT
ajbmeb-58	88	4	a	a	DET
ajbmeb-58	88	5	field	field	NOUN
ajbmeb-58	88	6	study	study	NOUN
ajbmeb-58	88	7	on	on	ADP
ajbmeb-58	88	8	the	the	DET
ajbmeb-58	88	9	membership	membership	NOUN
ajbmeb-58	88	10	of	of	ADP
ajbmeb-58	88	11	small	small	ADJ
ajbmeb-58	88	12	accounting	accounting	NOUN
ajbmeb-58	88	13	firms	firm	NOUN
ajbmeb-58	88	14	in	in	ADP
ajbmeb-58	88	15	associations	association	NOUN
ajbmeb-58	88	16	and	and	CCONJ
ajbmeb-58	88	17	networks	network	NOUN
ajbmeb-58	88	18	:	:	PUNCT
ajbmeb-58	88	19	implications	implication	NOUN
ajbmeb-58	88	20	for	for	ADP
ajbmeb-58	88	21	audit	audit	NOUN
ajbmeb-58	88	22	quality	quality	NOUN
ajbmeb-58	88	23	.	.	PUNCT
ajbmeb-58	89	1	accounting	accounting	NOUN
ajbmeb-58	89	2	revision	revision	NOUN
ajbmeb-58	89	3	93:5	93:5	NUM
ajbmeb-58	89	4	,	,	PUNCT
ajbmeb-58	89	5	73	73	NUM
ajbmeb-58	89	6	-	-	SYM
ajbmeb-58	89	7	96	96	NUM
ajbmeb-58	89	8	publication	publication	NOUN
ajbmeb-58	89	9	online	online	NOUN
ajbmeb-58	89	10	:	:	PUNCT
ajbmeb-58	89	11	january	january	PROPN
ajbmeb-58	89	12	1	1	NUM
ajbmeb-58	89	13	,	,	PUNCT
ajbmeb-58	89	14	2018	2018	NUM
ajbmeb-58	89	15	.	.	PUNCT
ajbmeb-58	90	1	4	4	X
ajbmeb-58	90	2	.	.	X
ajbmeb-58	90	3	frank	frank	PROPN
ajbmeb-58	90	4	goldenmond	goldenmond	PROPN
ajbmeb-58	90	5	,	,	PUNCT
ajbmeb-58	90	6	andrew	andrew	PROPN
ajbmeb-58	90	7	hill	hill	PROPN
ajbmeb-58	90	8	,	,	PUNCT
ajbmeb-58	90	9	louis	louis	PROPN
ajbmeb-58	90	10	goss	goss	PROPN
ajbmeb-58	90	11	,	,	PUNCT
ajbmeb-58	90	12	jeroen	jeroen	PROPN
ajbmeb-58	90	13	peyten	peyten	PROPN
ajbmeb-58	90	14	and	and	CCONJ
ajbmeb-58	90	15	niggs	niggs	PROPN
ajbmeb-58	90	16	jan	jan	PROPN
ajbmeb-58	90	17	duijm	duijm	PROPN
ajbmeb-58	90	18	,	,	PUNCT
ajbmeb-58	90	19	(	(	PUNCT
ajbmeb-58	90	20	2006	2006	NUM
ajbmeb-58	90	21	)	)	PUNCT
ajbmeb-58	90	22	“	"	PUNCT
ajbmeb-58	90	23	developing	develop	VERB
ajbmeb-58	90	24	an	an	DET
ajbmeb-58	90	25	audit	audit	NOUN
ajbmeb-58	90	26	method	method	NOUN
ajbmeb-58	90	27	for	for	ADP
ajbmeb-58	90	28	evaluating	evaluate	VERB
ajbmeb-58	90	29	the	the	DET
ajbmeb-58	90	30	quality	quality	NOUN
ajbmeb-58	90	31	of	of	ADP
ajbmeb-58	90	32	safety	safety	NOUN
ajbmeb-58	90	33	barrier	barrier	NOUN
ajbmeb-58	90	34	management	management	NOUN
ajbmeb-58	90	35	,	,	PUNCT
ajbmeb-58	90	36	”	"	PUNCT
ajbmeb-58	90	37	hazardous	hazardous	ADJ
ajbmeb-58	90	38	materials	material	NOUN
ajbmeb-58	90	39	journal	journal	NOUN
ajbmeb-58	90	40	,	,	PUNCT
ajbmeb-58	90	41	vo.130	vo.130	PROPN
ajbmeb-58	90	42	,	,	PUNCT
ajbmeb-58	90	43	no	no	INTJ
ajbmeb-58	90	44	.	.	NOUN
ajbmeb-58	90	45	3	3	NUM
ajbmeb-58	90	46	,	,	PUNCT
ajbmeb-58	90	47	p.	p.	NOUN
ajbmeb-58	90	48	234	234	NUM
ajbmeb-58	90	49	-	-	SYM
ajbmeb-58	90	50	241	241	NUM
ajbmeb-58	90	51	.	.	PUNCT
ajbmeb-58	91	1	5	5	NUM
ajbmeb-58	91	2	.	.	PUNCT
ajbmeb-58	91	3	gary	gary	PROPN
ajbmeb-58	91	4	w.	w.	PROPN
ajbmeb-58	91	5	adams	adams	PROPN
ajbmeb-58	91	6	,	,	PUNCT
ajbmeb-58	91	7	david	david	PROPN
ajbmeb-58	91	8	r.	r.	PROPN
ajbmeb-58	91	9	campbell	campbell	PROPN
ajbmeb-58	91	10	,	,	PUNCT
ajbmeb-58	91	11	mary	mary	PROPN
ajbmeb-58	91	12	campbell	campbell	PROPN
ajbmeb-58	91	13	,	,	PUNCT
ajbmeb-58	91	14	and	and	CCONJ
ajbmeb-58	91	15	michael	michael	PROPN
ajbmeb-58	91	16	b.	b.	PROPN
ajbmeb-58	91	17	rose(2006	rose(2006	PROPN
ajbmeb-58	91	18	)	)	PUNCT
ajbmeb-58	91	19	“	"	PUNCT
ajbmeb-58	91	20	preventing	prevent	VERB
ajbmeb-58	91	21	fraud	fraud	NOUN
ajbmeb-58	91	22	,	,	PUNCT
ajbmeb-58	91	23	”	"	PUNCT
ajbmeb-58	91	24	cpa	cpa	PROPN
ajbmeb-58	91	25	online	online	ADJ
ajbmeb-58	91	26	journal	journal	PROPN
ajbmeb-58	91	27	,	,	PUNCT
ajbmeb-58	91	28	jan	jan	PROPN
ajbmeb-58	91	29	.	.	PROPN
ajbmeb-58	91	30	american	american	PROPN
ajbmeb-58	91	31	journal	journal	PROPN
ajbmeb-58	91	32	of	of	ADP
ajbmeb-58	91	33	business	business	NOUN
ajbmeb-58	91	34	management	management	NOUN
ajbmeb-58	91	35	,	,	PUNCT
ajbmeb-58	91	36	economics	economic	NOUN
ajbmeb-58	91	37	and	and	CCONJ
ajbmeb-58	91	38	banking	banking	NOUN
ajbmeb-58	91	39	volume	volume	NOUN
ajbmeb-58	91	40	3	3	NUM
ajbmeb-58	91	41	,	,	PUNCT
ajbmeb-58	91	42	aug	aug	PROPN
ajbmeb-58	91	43	.	.	PROPN
ajbmeb-58	91	44	,	,	PUNCT
ajbmeb-58	91	45	2022	2022	NUM
ajbmeb-58	91	46	p	p	NOUN
ajbmeb-58	91	47	a	a	PRON
ajbmeb-58	91	48	g	g	NOUN
ajbmeb-58	91	49	e	e	NOUN
ajbmeb-58	91	50	|	|	ADV
ajbmeb-58	91	51	10	10	NUM
ajbmeb-58	91	52	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-58	91	53	6	6	NUM
ajbmeb-58	91	54	.	.	PUNCT
ajbmeb-58	92	1	gregory	gregory	PROPN
ajbmeb-58	92	2	capps	capps	PROPN
ajbmeb-58	92	3	,	,	PUNCT
ajbmeb-58	92	4	lisa	lisa	PROPN
ajbmeb-58	92	5	konsi	konsi	PROPN
ajbmeb-58	92	6	and	and	CCONJ
ajbmeb-58	92	7	cathy	cathy	PROPN
ajbmeb-58	92	8	r.	r.	PROPN
ajbmeb-58	92	9	petroni	petroni	NOUN
ajbmeb-58	92	10	.	.	PUNCT
ajbmeb-58	93	1	(	(	PUNCT
ajbmeb-58	93	2	2016	2016	NUM
ajbmeb-58	93	3	)	)	PUNCT
ajbmeb-58	93	4	natural	natural	ADJ
ajbmeb-58	93	5	optimism	optimism	NOUN
ajbmeb-58	93	6	in	in	ADP
ajbmeb-58	93	7	financial	financial	ADJ
ajbmeb-58	93	8	reporting	reporting	NOUN
ajbmeb-58	93	9	:	:	PUNCT
ajbmeb-58	93	10	a	a	DET
ajbmeb-58	93	11	state	state	NOUN
ajbmeb-58	93	12	of	of	ADP
ajbmeb-58	93	13	mind	mind	NOUN
ajbmeb-58	93	14	.	.	PUNCT
ajbmeb-58	94	1	accounting	accounting	NOUN
ajbmeb-58	94	2	outlook	outlook	PROPN
ajbmeb-58	94	3	30:1	30:1	NUM
ajbmeb-58	94	4	,	,	PUNCT
ajbmeb-58	94	5	79	79	NUM
ajbmeb-58	94	6	-	-	SYM
ajbmeb-58	94	7	91	91	NUM
ajbmeb-58	94	8	.	.	PUNCT
ajbmeb-58	95	1	publication	publication	NOUN
ajbmeb-58	95	2	date	date	PROPN
ajbmeb-58	95	3	online	online	ADV
ajbmeb-58	95	4	:	:	PUNCT
ajbmeb-58	95	5	september	september	PROPN
ajbmeb-58	95	6	1	1	NUM
ajbmeb-58	95	7	,	,	PUNCT
ajbmeb-58	95	8	2015	2015	NUM
ajbmeb-58	95	9	.	.	PUNCT
ajbmeb-58	96	1	7	7	X
ajbmeb-58	96	2	.	.	X
ajbmeb-58	96	3	hesun	hesun	PROPN
ajbmeb-58	96	4	chung	chung	PROPN
ajbmeb-58	96	5	,	,	PUNCT
ajbmeb-58	96	6	catherine	catherine	PROPN
ajbmeb-58	96	7	hyejung	hyejung	PROPN
ajbmeb-58	96	8	sono	sono	PROPN
ajbmeb-58	96	9	,	,	PUNCT
ajbmeb-58	96	10	eunseok	eunseok	PROPN
ajbmeb-58	96	11	zhang	zhang	PROPN
ajbmeb-58	96	12	,	,	PUNCT
ajbmeb-58	96	13	and	and	CCONJ
ajbmeb-58	96	14	jung	jung	NOUN
ajbmeb-58	96	15	hag	hag	NOUN
ajbmeb-58	96	16	choi	choi	NOUN
ajbmeb-58	96	17	.	.	PUNCT
ajbmeb-58	97	1	(	(	PUNCT
ajbmeb-58	97	2	2019	2019	NUM
ajbmeb-58	97	3	)	)	PUNCT
ajbmeb-58	97	4	opinion	opinion	NOUN
ajbmeb-58	97	5	shopping	shopping	NOUN
ajbmeb-58	97	6	to	to	PART
ajbmeb-58	97	7	avoid	avoid	VERB
ajbmeb-58	97	8	an	an	DET
ajbmeb-58	97	9	ongoing	ongoing	ADJ
ajbmeb-58	97	10	audit	audit	NOUN
ajbmeb-58	97	11	opinion	opinion	NOUN
ajbmeb-58	97	12	and	and	CCONJ
ajbmeb-58	97	13	post	post	ADJ
ajbmeb-58	97	14	-	-	ADJ
ajbmeb-58	97	15	review	review	ADJ
ajbmeb-58	97	16	quality	quality	NOUN
ajbmeb-58	97	17	.	.	PUNCT
ajbmeb-58	98	1	auditing	auditing	NOUN
ajbmeb-58	98	2	:	:	PUNCT
ajbmeb-58	98	3	journal	journal	NOUN
ajbmeb-58	98	4	of	of	ADP
ajbmeb-58	98	5	practice	practice	NOUN
ajbmeb-58	98	6	and	and	CCONJ
ajbmeb-58	98	7	theory	theory	NOUN
ajbmeb-58	98	8	38:2	38:2	NUM
ajbmeb-58	98	9	,	,	PUNCT
ajbmeb-58	98	10	101	101	NUM
ajbmeb-58	98	11	-	-	SYM
ajbmeb-58	98	12	123	123	NUM
ajbmeb-58	98	13	online	online	ADJ
ajbmeb-58	98	14	publication	publication	NOUN
ajbmeb-58	98	15	:	:	PUNCT
ajbmeb-58	98	16	june	june	PROPN
ajbmeb-58	98	17	1	1	NUM
ajbmeb-58	98	18	,	,	PUNCT
ajbmeb-58	98	19	2018	2018	NUM
ajbmeb-58	98	20	.	.	PUNCT