id	sid	tid	token	lemma	pos
gp-186	1	1	196	196	NUM
gp-186	1	2	american	american	ADJ
gp-186	1	3	journal	journal	PROPN
gp-186	1	4	of	of	ADP
gp-186	1	5	economic	economic	ADJ
gp-186	1	6	and	and	CCONJ
gp-186	1	7	management	management	NOUN
gp-186	1	8	business	business	NOUN
gp-186	1	9	e	e	NOUN
gp-186	1	10	-	-	NOUN
gp-186	1	11	issn	issn	ADJ
gp-186	1	12	:	:	PUNCT
gp-186	1	13	2835	2835	NUM
gp-186	1	14	-	-	SYM
gp-186	1	15	5199	5199	NUM
gp-186	1	16	vol	vol	NOUN
gp-186	1	17	.	.	PROPN
gp-186	1	18	4	4	NUM
gp-186	1	19	no	no	NOUN
gp-186	1	20	.	.	NOUN
gp-186	1	21	3	3	NUM
gp-186	1	22	march	march	NOUN
gp-186	1	23	2025	2025	NUM
gp-186	1	24	construction	construction	NOUN
gp-186	1	25	of	of	ADP
gp-186	1	26	financial	financial	ADJ
gp-186	1	27	statement	statement	NOUN
gp-186	1	28	integrity	integrity	NOUN
gp-186	1	29	model	model	NOUN
gp-186	1	30	in	in	ADP
gp-186	1	31	indonesia	indonesia	PROPN
gp-186	1	32	yulia	yulia	PROPN
gp-186	1	33	tri	tri	PROPN
gp-186	1	34	kusumawati1	kusumawati1	PROPN
gp-186	1	35	,	,	PUNCT
gp-186	1	36	abdul	abdul	PROPN
gp-186	1	37	halim2	halim2	PROPN
gp-186	1	38	*	*	PUNCT
gp-186	1	39	universitas	universitas	PROPN
gp-186	1	40	muhammadiyah	muhammadiyah	ADP
gp-186	1	41	kalimantan	kalimantan	PROPN
gp-186	1	42	timur	timur	PROPN
gp-186	1	43	,	,	PUNCT
gp-186	1	44	indonesia1,2	indonesia1,2	ADJ
gp-186	1	45	email	email	NOUN
gp-186	1	46	:	:	PUNCT
gp-186	1	47	ytk716@umkt.ac.id	ytk716@umkt.ac.id	PROPN
gp-186	1	48	,	,	PUNCT
gp-186	1	49	halim658@umkt.ac.id	halim658@umkt.ac.id	PROPN
gp-186	1	50	abstract	abstract	ADJ
gp-186	1	51	this	this	DET
gp-186	1	52	study	study	NOUN
gp-186	1	53	investigates	investigate	VERB
gp-186	1	54	financial	financial	ADJ
gp-186	1	55	statement	statement	NOUN
gp-186	1	56	integrity	integrity	NOUN
gp-186	1	57	's	's	PART
gp-186	1	58	crucial	crucial	ADJ
gp-186	1	59	role	role	NOUN
gp-186	1	60	in	in	ADP
gp-186	1	61	guiding	guide	VERB
gp-186	1	62	stakeholders	stakeholder	NOUN
gp-186	1	63	'	'	PART
gp-186	1	64	economic	economic	ADJ
gp-186	1	65	decisions	decision	NOUN
gp-186	1	66	,	,	PUNCT
gp-186	1	67	embodying	embody	VERB
gp-186	1	68	trust	trust	NOUN
gp-186	1	69	,	,	PUNCT
gp-186	1	70	honesty	honesty	NOUN
gp-186	1	71	,	,	PUNCT
gp-186	1	72	reliability	reliability	NOUN
gp-186	1	73	,	,	PUNCT
gp-186	1	74	and	and	CCONJ
gp-186	1	75	loyalty	loyalty	NOUN
gp-186	1	76	.	.	PUNCT
gp-186	2	1	using	use	VERB
gp-186	2	2	a	a	DET
gp-186	2	3	saturation	saturation	NOUN
gp-186	2	4	sample	sample	NOUN
gp-186	2	5	of	of	ADP
gp-186	2	6	40	40	NUM
gp-186	2	7	banking	banking	NOUN
gp-186	2	8	companies	company	NOUN
gp-186	2	9	listed	list	VERB
gp-186	2	10	on	on	ADP
gp-186	2	11	the	the	DET
gp-186	2	12	idx	idx	NOUN
gp-186	2	13	in	in	ADP
gp-186	2	14	2022	2022	NUM
gp-186	2	15	,	,	PUNCT
gp-186	2	16	data	datum	NOUN
gp-186	2	17	on	on	ADP
gp-186	2	18	independence	independence	NOUN
gp-186	2	19	,	,	PUNCT
gp-186	2	20	organizational	organizational	ADJ
gp-186	2	21	commitment	commitment	NOUN
gp-186	2	22	,	,	PUNCT
gp-186	2	23	and	and	CCONJ
gp-186	2	24	audit	audit	NOUN
gp-186	2	25	quality	quality	NOUN
gp-186	2	26	are	be	AUX
gp-186	2	27	collected	collect	VERB
gp-186	2	28	through	through	ADP
gp-186	2	29	questionnaires	questionnaire	NOUN
gp-186	2	30	.	.	PUNCT
gp-186	3	1	information	information	NOUN
gp-186	3	2	on	on	ADP
gp-186	3	3	the	the	DET
gp-186	3	4	audit	audit	NOUN
gp-186	3	5	committee	committee	NOUN
gp-186	3	6	and	and	CCONJ
gp-186	3	7	financial	financial	ADJ
gp-186	3	8	statement	statement	NOUN
gp-186	3	9	integrity	integrity	NOUN
gp-186	3	10	is	be	AUX
gp-186	3	11	obtained	obtain	VERB
gp-186	3	12	from	from	ADP
gp-186	3	13	idx.co.id	idx.co.id	NOUN
gp-186	3	14	.	.	PUNCT
gp-186	4	1	the	the	DET
gp-186	4	2	partial	partial	ADJ
gp-186	4	3	least	least	ADJ
gp-186	4	4	square	square	ADJ
gp-186	4	5	analysis	analysis	NOUN
gp-186	4	6	reveals	reveal	VERB
gp-186	4	7	that	that	SCONJ
gp-186	4	8	organizational	organizational	ADJ
gp-186	4	9	commitment	commitment	NOUN
gp-186	4	10	strengthens	strengthen	VERB
gp-186	4	11	the	the	DET
gp-186	4	12	link	link	NOUN
gp-186	4	13	between	between	ADP
gp-186	4	14	the	the	DET
gp-186	4	15	audit	audit	NOUN
gp-186	4	16	committee	committee	NOUN
gp-186	4	17	,	,	PUNCT
gp-186	4	18	independence	independence	NOUN
gp-186	4	19	,	,	PUNCT
gp-186	4	20	and	and	CCONJ
gp-186	4	21	audit	audit	NOUN
gp-186	4	22	quality	quality	NOUN
gp-186	4	23	.	.	PUNCT
gp-186	5	1	audit	audit	NOUN
gp-186	5	2	quality	quality	NOUN
gp-186	5	3	,	,	PUNCT
gp-186	5	4	as	as	ADP
gp-186	5	5	a	a	DET
gp-186	5	6	mediator	mediator	NOUN
gp-186	5	7	,	,	PUNCT
gp-186	5	8	amplifies	amplify	VERB
gp-186	5	9	the	the	DET
gp-186	5	10	impact	impact	NOUN
gp-186	5	11	of	of	ADP
gp-186	5	12	the	the	DET
gp-186	5	13	audit	audit	NOUN
gp-186	5	14	committee	committee	NOUN
gp-186	5	15	and	and	CCONJ
gp-186	5	16	independence	independence	NOUN
gp-186	5	17	on	on	ADP
gp-186	5	18	financial	financial	ADJ
gp-186	5	19	statement	statement	NOUN
gp-186	5	20	integrity	integrity	NOUN
gp-186	5	21	.	.	PUNCT
gp-186	6	1	this	this	DET
gp-186	6	2	research	research	NOUN
gp-186	6	3	contributes	contribute	VERB
gp-186	6	4	by	by	ADP
gp-186	6	5	introducing	introduce	VERB
gp-186	6	6	organizational	organizational	ADJ
gp-186	6	7	commitment	commitment	NOUN
gp-186	6	8	as	as	ADP
gp-186	6	9	a	a	DET
gp-186	6	10	moderator	moderator	NOUN
gp-186	6	11	and	and	CCONJ
gp-186	6	12	examining	examine	VERB
gp-186	6	13	the	the	DET
gp-186	6	14	mediating	mediate	VERB
gp-186	6	15	role	role	NOUN
gp-186	6	16	of	of	ADP
gp-186	6	17	audit	audit	NOUN
gp-186	6	18	quality	quality	NOUN
gp-186	6	19	in	in	ADP
gp-186	6	20	the	the	DET
gp-186	6	21	theoretical	theoretical	ADJ
gp-186	6	22	understanding	understanding	NOUN
gp-186	6	23	of	of	ADP
gp-186	6	24	financial	financial	ADJ
gp-186	6	25	statement	statement	NOUN
gp-186	6	26	integrity	integrity	NOUN
gp-186	6	27	.	.	PUNCT
gp-186	7	1	organizations	organization	NOUN
gp-186	7	2	should	should	AUX
gp-186	7	3	prioritize	prioritize	VERB
gp-186	7	4	and	and	CCONJ
gp-186	7	5	enhance	enhance	VERB
gp-186	7	6	organizational	organizational	ADJ
gp-186	7	7	commitment	commitment	NOUN
gp-186	7	8	to	to	PART
gp-186	7	9	influence	influence	VERB
gp-186	7	10	financial	financial	ADJ
gp-186	7	11	statement	statement	NOUN
gp-186	7	12	integrity	integrity	NOUN
gp-186	7	13	.	.	PUNCT
gp-186	8	1	limitations	limitation	NOUN
gp-186	8	2	include	include	VERB
gp-186	8	3	the	the	DET
gp-186	8	4	focus	focus	NOUN
gp-186	8	5	on	on	ADP
gp-186	8	6	banking	banking	NOUN
gp-186	8	7	companies	company	NOUN
gp-186	8	8	and	and	CCONJ
gp-186	8	9	the	the	DET
gp-186	8	10	use	use	NOUN
gp-186	8	11	of	of	ADP
gp-186	8	12	a	a	DET
gp-186	8	13	saturation	saturation	NOUN
gp-186	8	14	sample	sample	NOUN
gp-186	8	15	,	,	PUNCT
gp-186	8	16	potentially	potentially	ADV
gp-186	8	17	limiting	limit	VERB
gp-186	8	18	generalizability	generalizability	NOUN
gp-186	8	19	.	.	PUNCT
gp-186	9	1	keywords	keyword	NOUN
gp-186	9	2	:	:	PUNCT
gp-186	9	3	audit	audit	NOUN
gp-186	9	4	committee	committee	NOUN
gp-186	9	5	,	,	PUNCT
gp-186	9	6	audit	audit	NOUN
gp-186	9	7	quality	quality	NOUN
gp-186	9	8	,	,	PUNCT
gp-186	9	9	financial	financial	ADJ
gp-186	9	10	statement	statement	NOUN
gp-186	9	11	integrity	integrity	NOUN
gp-186	9	12	,	,	PUNCT
gp-186	9	13	independence	independence	NOUN
gp-186	9	14	,	,	PUNCT
gp-186	9	15	organizational	organizational	ADJ
gp-186	9	16	commitment	commitment	NOUN
gp-186	9	17	.	.	PUNCT
gp-186	10	1	introduction	introduction	NOUN
gp-186	10	2	the	the	DET
gp-186	10	3	integrity	integrity	NOUN
gp-186	10	4	of	of	ADP
gp-186	10	5	financial	financial	ADJ
gp-186	10	6	statements	statement	NOUN
gp-186	10	7	refers	refer	VERB
gp-186	10	8	to	to	ADP
gp-186	10	9	the	the	DET
gp-186	10	10	presentation	presentation	NOUN
gp-186	10	11	of	of	ADP
gp-186	10	12	accurate	accurate	ADJ
gp-186	10	13	information	information	NOUN
gp-186	10	14	that	that	PRON
gp-186	10	15	aligns	align	VERB
gp-186	10	16	with	with	ADP
gp-186	10	17	actual	actual	ADJ
gp-186	10	18	conditions	condition	NOUN
gp-186	10	19	.	.	PUNCT
gp-186	11	1	this	this	PRON
gp-186	11	2	aims	aim	VERB
gp-186	11	3	to	to	PART
gp-186	11	4	ensure	ensure	VERB
gp-186	11	5	that	that	SCONJ
gp-186	11	6	stakeholders	stakeholder	NOUN
gp-186	11	7	are	be	AUX
gp-186	11	8	not	not	PART
gp-186	11	9	misled	mislead	VERB
gp-186	11	10	in	in	ADP
gp-186	11	11	making	make	VERB
gp-186	11	12	economic	economic	ADJ
gp-186	11	13	decisions	decision	NOUN
gp-186	11	14	.	.	PUNCT
gp-186	12	1	in	in	ADP
gp-186	12	2	the	the	DET
gp-186	12	3	context	context	NOUN
gp-186	12	4	of	of	ADP
gp-186	12	5	the	the	DET
gp-186	12	6	capital	capital	NOUN
gp-186	12	7	market	market	NOUN
gp-186	12	8	,	,	PUNCT
gp-186	12	9	honesty	honesty	NOUN
gp-186	12	10	in	in	ADP
gp-186	12	11	financial	financial	ADJ
gp-186	12	12	reporting	reporting	NOUN
gp-186	12	13	is	be	AUX
gp-186	12	14	a	a	DET
gp-186	12	15	crucial	crucial	ADJ
gp-186	12	16	factor	factor	NOUN
gp-186	12	17	in	in	ADP
gp-186	12	18	building	building	NOUN
gp-186	12	19	and	and	CCONJ
gp-186	12	20	maintaining	maintain	VERB
gp-186	12	21	investor	investor	NOUN
gp-186	12	22	confidence	confidence	NOUN
gp-186	12	23	.	.	PUNCT
gp-186	13	1	the	the	DET
gp-186	13	2	integrity	integrity	NOUN
gp-186	13	3	of	of	ADP
gp-186	13	4	financial	financial	ADJ
gp-186	13	5	statements	statement	NOUN
gp-186	13	6	could	could	AUX
gp-186	13	7	be	be	AUX
gp-186	13	8	enhanced	enhance	VERB
gp-186	13	9	if	if	SCONJ
gp-186	13	10	an	an	DET
gp-186	13	11	independent	independent	ADJ
gp-186	13	12	public	public	ADJ
gp-186	13	13	accountant	accountant	NOUN
gp-186	13	14	(	(	PUNCT
gp-186	13	15	pa	pa	PROPN
gp-186	13	16	;	;	PUNCT
gp-186	13	17	akuntan	akuntan	PROPN
gp-186	13	18	publik	publik	PROPN
gp-186	13	19	(	(	PUNCT
gp-186	13	20	ap	ap	PROPN
gp-186	13	21	)	)	PUNCT
gp-186	13	22	)	)	PUNCT
gp-186	13	23	conducts	conduct	VERB
gp-186	13	24	the	the	DET
gp-186	13	25	audit	audit	NOUN
gp-186	13	26	process	process	NOUN
gp-186	13	27	.	.	PUNCT
gp-186	14	1	to	to	PART
gp-186	14	2	ensure	ensure	VERB
gp-186	14	3	corporate	corporate	ADJ
gp-186	14	4	financial	financial	ADJ
gp-186	14	5	transparency	transparency	NOUN
gp-186	14	6	and	and	CCONJ
gp-186	14	7	maintain	maintain	VERB
gp-186	14	8	investor	investor	NOUN
gp-186	14	9	confidence	confidence	NOUN
gp-186	14	10	,	,	PUNCT
gp-186	14	11	public	public	ADJ
gp-186	14	12	accountants	accountant	NOUN
gp-186	14	13	must	must	AUX
gp-186	14	14	uphold	uphold	VERB
gp-186	14	15	audit	audit	NOUN
gp-186	14	16	quality	quality	NOUN
gp-186	14	17	by	by	ADP
gp-186	14	18	strictly	strictly	ADV
gp-186	14	19	adhering	adhere	VERB
gp-186	14	20	to	to	ADP
gp-186	14	21	the	the	DET
gp-186	14	22	public	public	ADJ
gp-186	14	23	accountant	accountant	NOUN
gp-186	14	24	professional	professional	ADJ
gp-186	14	25	standards	standard	NOUN
gp-186	14	26	and	and	CCONJ
gp-186	14	27	the	the	DET
gp-186	14	28	public	public	ADJ
gp-186	14	29	accountant	accountant	NOUN
gp-186	14	30	professional	professional	PROPN
gp-186	14	31	code	code	NOUN
gp-186	14	32	of	of	ADP
gp-186	14	33	ethics	ethic	NOUN
gp-186	14	34	.	.	PUNCT
gp-186	15	1	this	this	DET
gp-186	15	2	commitment	commitment	NOUN
gp-186	15	3	is	be	AUX
gp-186	15	4	crucial	crucial	ADJ
gp-186	15	5	not	not	PART
gp-186	15	6	only	only	ADV
gp-186	15	7	for	for	ADP
gp-186	15	8	the	the	DET
gp-186	15	9	credibility	credibility	NOUN
gp-186	15	10	of	of	ADP
gp-186	15	11	financial	financial	ADJ
gp-186	15	12	reports	report	NOUN
gp-186	15	13	but	but	CCONJ
gp-186	15	14	also	also	ADV
gp-186	15	15	for	for	ADP
gp-186	15	16	the	the	DET
gp-186	15	17	sustainability	sustainability	NOUN
gp-186	15	18	of	of	ADP
gp-186	15	19	the	the	DET
gp-186	15	20	audited	audit	VERB
gp-186	15	21	company	company	NOUN
gp-186	15	22	and	and	CCONJ
gp-186	15	23	the	the	DET
gp-186	15	24	public	public	ADJ
gp-186	15	25	accounting	accounting	NOUN
gp-186	15	26	firm	firm	NOUN
gp-186	15	27	(	(	PUNCT
gp-186	15	28	paf	paf	PROPN
gp-186	15	29	)	)	PUNCT
gp-186	15	30	itself	itself	PRON
gp-186	15	31	.	.	PUNCT
gp-186	16	1	however	however	ADV
gp-186	16	2	,	,	PUNCT
gp-186	16	3	in	in	ADP
gp-186	16	4	practice	practice	NOUN
gp-186	16	5	,	,	PUNCT
gp-186	16	6	auditor	auditor	NOUN
gp-186	16	7	independence	independence	NOUN
gp-186	16	8	remains	remain	VERB
gp-186	16	9	a	a	DET
gp-186	16	10	challenge	challenge	NOUN
gp-186	16	11	,	,	PUNCT
gp-186	16	12	often	often	ADV
gp-186	16	13	compromised	compromise	VERB
gp-186	16	14	by	by	ADP
gp-186	16	15	conflicts	conflict	NOUN
gp-186	16	16	of	of	ADP
gp-186	16	17	interest	interest	NOUN
gp-186	16	18	and	and	CCONJ
gp-186	16	19	ineffective	ineffective	ADJ
gp-186	16	20	audit	audit	NOUN
gp-186	16	21	oversight	oversight	NOUN
gp-186	16	22	mechanisms	mechanism	NOUN
gp-186	16	23	(	(	PUNCT
gp-186	16	24	nugrahanto	nugrahanto	NOUN
gp-186	16	25	&	&	CCONJ
gp-186	16	26	alhadi	alhadi	NOUN
gp-186	16	27	,	,	PUNCT
gp-186	16	28	2021	2021	NUM
gp-186	16	29	)	)	PUNCT
gp-186	16	30	.	.	PUNCT
gp-186	17	1	the	the	DET
gp-186	17	2	controversy	controversy	NOUN
gp-186	17	3	surrounding	surround	VERB
gp-186	17	4	the	the	DET
gp-186	17	5	financial	financial	ADJ
gp-186	17	6	statements	statement	NOUN
gp-186	17	7	of	of	ADP
gp-186	17	8	garuda	garuda	PROPN
gp-186	17	9	indonesia	indonesia	PROPN
gp-186	17	10	airways	airways	PROPN
gp-186	17	11	in	in	ADP
gp-186	17	12	2019	2019	NUM
gp-186	17	13	serves	serve	NOUN
gp-186	17	14	as	as	ADP
gp-186	17	15	an	an	DET
gp-186	17	16	example	example	NOUN
gp-186	17	17	.	.	PUNCT
gp-186	18	1	the	the	DET
gp-186	18	2	2018	2018	NUM
gp-186	18	3	financial	financial	ADJ
gp-186	18	4	report	report	NOUN
gp-186	18	5	indicated	indicate	VERB
gp-186	18	6	a	a	DET
gp-186	18	7	net	net	ADJ
gp-186	18	8	profit	profit	NOUN
gp-186	18	9	of	of	ADP
gp-186	18	10	809.85	809.85	NUM
gp-186	18	11	thousand	thousand	NUM
gp-186	18	12	usd	usd	NOUN
gp-186	18	13	,	,	PUNCT
gp-186	18	14	a	a	DET
gp-186	18	15	yulia	yulia	PROPN
gp-186	18	16	tri	tri	PROPN
gp-186	18	17	kusumawati	kusumawati	PROPN
gp-186	18	18	,	,	PUNCT
gp-186	18	19	abdul	abdul	PROPN
gp-186	18	20	halim	halim	PROPN
gp-186	18	21	197	197	NUM
gp-186	18	22	stark	stark	ADJ
gp-186	18	23	contrast	contrast	NOUN
gp-186	18	24	to	to	ADP
gp-186	18	25	the	the	DET
gp-186	18	26	216.5	216.5	NUM
gp-186	18	27	million	million	NUM
gp-186	18	28	usd	usd	NOUN
gp-186	18	29	loss	loss	NOUN
gp-186	18	30	reported	report	VERB
gp-186	18	31	in	in	ADP
gp-186	18	32	2017	2017	NUM
gp-186	18	33	.	.	PUNCT
gp-186	19	1	this	this	DET
gp-186	19	2	sharp	sharp	ADJ
gp-186	19	3	increase	increase	NOUN
gp-186	19	4	sparked	spark	VERB
gp-186	19	5	debate	debate	NOUN
gp-186	19	6	,	,	PUNCT
gp-186	19	7	as	as	SCONJ
gp-186	19	8	two	two	NUM
gp-186	19	9	commissioners	commissioner	NOUN
gp-186	19	10	of	of	ADP
gp-186	19	11	garuda	garuda	PROPN
gp-186	19	12	indonesia	indonesia	PROPN
gp-186	19	13	raised	raise	VERB
gp-186	19	14	concerns	concern	NOUN
gp-186	19	15	that	that	SCONJ
gp-186	19	16	the	the	DET
gp-186	19	17	2018	2018	NUM
gp-186	19	18	financial	financial	ADJ
gp-186	19	19	statements	statement	NOUN
gp-186	19	20	did	do	AUX
gp-186	19	21	not	not	PART
gp-186	19	22	comply	comply	VERB
gp-186	19	23	with	with	ADP
gp-186	19	24	the	the	DET
gp-186	19	25	statement	statement	NOUN
gp-186	19	26	of	of	ADP
gp-186	19	27	financial	financial	ADJ
gp-186	19	28	accounting	accounting	NOUN
gp-186	19	29	standards	standard	NOUN
gp-186	19	30	(	(	PUNCT
gp-186	19	31	sfas	sfas	NOUN
gp-186	19	32	)	)	PUNCT
gp-186	19	33	.	.	PUNCT
gp-186	20	1	this	this	DET
gp-186	20	2	case	case	NOUN
gp-186	20	3	underscores	underscore	VERB
gp-186	20	4	the	the	DET
gp-186	20	5	ongoing	ongoing	ADJ
gp-186	20	6	discussion	discussion	NOUN
gp-186	20	7	on	on	ADP
gp-186	20	8	audit	audit	NOUN
gp-186	20	9	quality	quality	NOUN
gp-186	20	10	and	and	CCONJ
gp-186	20	11	financial	financial	ADJ
gp-186	20	12	statement	statement	NOUN
gp-186	20	13	integrity	integrity	NOUN
gp-186	20	14	,	,	PUNCT
gp-186	20	15	highlighting	highlight	VERB
gp-186	20	16	the	the	DET
gp-186	20	17	need	need	NOUN
gp-186	20	18	for	for	ADP
gp-186	20	19	further	further	ADJ
gp-186	20	20	research	research	NOUN
gp-186	20	21	to	to	PART
gp-186	20	22	address	address	VERB
gp-186	20	23	gaps	gap	NOUN
gp-186	20	24	in	in	ADP
gp-186	20	25	regulatory	regulatory	ADJ
gp-186	20	26	compliance	compliance	NOUN
gp-186	20	27	and	and	CCONJ
gp-186	20	28	reporting	report	VERB
gp-186	20	29	transparency	transparency	NOUN
gp-186	20	30	.	.	PUNCT
gp-186	21	1	the	the	DET
gp-186	21	2	case	case	NOUN
gp-186	21	3	of	of	ADP
gp-186	21	4	garuda	garuda	PROPN
gp-186	21	5	indonesia	indonesia	PROPN
gp-186	21	6	highlights	highlight	VERB
gp-186	21	7	concerns	concern	NOUN
gp-186	21	8	regarding	regard	VERB
gp-186	21	9	audit	audit	NOUN
gp-186	21	10	quality	quality	NOUN
gp-186	21	11	and	and	CCONJ
gp-186	21	12	financial	financial	ADJ
gp-186	21	13	statement	statement	NOUN
gp-186	21	14	integrity	integrity	NOUN
gp-186	21	15	,	,	PUNCT
gp-186	21	16	particularly	particularly	ADV
gp-186	21	17	in	in	ADP
gp-186	21	18	relation	relation	NOUN
gp-186	21	19	to	to	ADP
gp-186	21	20	auditor	auditor	NOUN
gp-186	21	21	independence	independence	NOUN
gp-186	21	22	.	.	PUNCT
gp-186	22	1	the	the	DET
gp-186	22	2	airline	airline	NOUN
gp-186	22	3	included	include	VERB
gp-186	22	4	profits	profit	NOUN
gp-186	22	5	from	from	ADP
gp-186	22	6	pt	pt	PROPN
gp-186	22	7	mahata	mahata	PROPN
gp-186	22	8	aero	aero	PROPN
gp-186	22	9	teknologi	teknologi	PROPN
gp-186	22	10	,	,	PUNCT
gp-186	22	11	a	a	DET
gp-186	22	12	company	company	NOUN
gp-186	22	13	that	that	PRON
gp-186	22	14	had	have	VERB
gp-186	22	15	yet	yet	ADV
gp-186	22	16	to	to	PART
gp-186	22	17	fulfill	fulfill	VERB
gp-186	22	18	its	its	PRON
gp-186	22	19	financial	financial	ADJ
gp-186	22	20	obligations	obligation	NOUN
gp-186	22	21	for	for	ADP
gp-186	22	22	the	the	DET
gp-186	22	23	installation	installation	NOUN
gp-186	22	24	of	of	ADP
gp-186	22	25	wi	wi	PROPN
gp-186	22	26	-	-	PUNCT
gp-186	22	27	fi	fi	NOUN
gp-186	22	28	routers	router	NOUN
gp-186	22	29	.	.	PUNCT
gp-186	23	1	tanubrata	tanubrata	PROPN
gp-186	23	2	,	,	PUNCT
gp-186	23	3	sutanto	sutanto	PROPN
gp-186	23	4	,	,	PUNCT
gp-186	23	5	fahmi	fahmi	PROPN
gp-186	23	6	,	,	PUNCT
gp-186	23	7	bambang	bambang	PROPN
gp-186	23	8	,	,	PUNCT
gp-186	23	9	and	and	CCONJ
gp-186	23	10	rekan	rekan	ADJ
gp-186	23	11	(	(	PUNCT
gp-186	23	12	member	member	NOUN
gp-186	23	13	of	of	ADP
gp-186	23	14	bdo	bdo	PROPN
gp-186	23	15	international	international	NOUN
gp-186	23	16	)	)	PUNCT
gp-186	23	17	ultimately	ultimately	ADV
gp-186	23	18	secured	secure	VERB
gp-186	23	19	approval	approval	NOUN
gp-186	23	20	from	from	ADP
gp-186	23	21	the	the	DET
gp-186	23	22	ministry	ministry	PROPN
gp-186	23	23	of	of	ADP
gp-186	23	24	finance	finance	PROPN
gp-186	23	25	for	for	ADP
gp-186	23	26	their	their	PRON
gp-186	23	27	provisional	provisional	ADJ
gp-186	23	28	agreement	agreement	NOUN
gp-186	23	29	(	(	PUNCT
gp-186	23	30	hartomo	hartomo	PROPN
gp-186	23	31	,	,	PUNCT
gp-186	23	32	2019	2019	NUM
gp-186	23	33	)	)	PUNCT
gp-186	23	34	.	.	PUNCT
gp-186	24	1	this	this	DET
gp-186	24	2	phenomenon	phenomenon	NOUN
gp-186	24	3	underscores	underscore	VERB
gp-186	24	4	the	the	DET
gp-186	24	5	critical	critical	ADJ
gp-186	24	6	role	role	NOUN
gp-186	24	7	of	of	ADP
gp-186	24	8	audit	audit	NOUN
gp-186	24	9	quality	quality	NOUN
gp-186	24	10	as	as	ADP
gp-186	24	11	a	a	DET
gp-186	24	12	mediating	mediate	VERB
gp-186	24	13	factor	factor	NOUN
gp-186	24	14	in	in	ADP
gp-186	24	15	ensuring	ensure	VERB
gp-186	24	16	the	the	DET
gp-186	24	17	reliability	reliability	NOUN
gp-186	24	18	of	of	ADP
gp-186	24	19	financial	financial	ADJ
gp-186	24	20	statements	statement	NOUN
gp-186	24	21	.	.	PUNCT
gp-186	25	1	furthermore	furthermore	ADV
gp-186	25	2	,	,	PUNCT
gp-186	25	3	the	the	DET
gp-186	25	4	lack	lack	NOUN
gp-186	25	5	of	of	ADP
gp-186	25	6	organizational	organizational	ADJ
gp-186	25	7	commitment	commitment	NOUN
gp-186	25	8	to	to	ADP
gp-186	25	9	ethical	ethical	ADJ
gp-186	25	10	financial	financial	ADJ
gp-186	25	11	reporting	reporting	NOUN
gp-186	25	12	may	may	AUX
gp-186	25	13	have	have	AUX
gp-186	25	14	exacerbated	exacerbate	VERB
gp-186	25	15	the	the	DET
gp-186	25	16	situation	situation	NOUN
gp-186	25	17	,	,	PUNCT
gp-186	25	18	highlighting	highlight	VERB
gp-186	25	19	the	the	DET
gp-186	25	20	need	need	NOUN
gp-186	25	21	for	for	ADP
gp-186	25	22	stronger	strong	ADJ
gp-186	25	23	governance	governance	NOUN
gp-186	25	24	frameworks	framework	NOUN
gp-186	25	25	to	to	PART
gp-186	25	26	uphold	uphold	VERB
gp-186	25	27	auditor	auditor	NOUN
gp-186	25	28	independence	independence	NOUN
gp-186	25	29	and	and	CCONJ
gp-186	25	30	maintain	maintain	VERB
gp-186	25	31	financial	financial	ADJ
gp-186	25	32	statement	statement	NOUN
gp-186	25	33	integrity	integrity	NOUN
gp-186	25	34	.	.	PUNCT
gp-186	26	1	in	in	ADP
gp-186	26	2	2020	2020	NUM
gp-186	26	3	,	,	PUNCT
gp-186	26	4	pt	pt	X
gp-186	26	5	asuransi	asuransi	PROPN
gp-186	26	6	jiwasraya	jiwasraya	PROPN
gp-186	26	7	(	(	PUNCT
gp-186	26	8	persero	persero	NOUN
gp-186	26	9	)	)	PUNCT
gp-186	26	10	faced	face	VERB
gp-186	26	11	another	another	DET
gp-186	26	12	financial	financial	ADJ
gp-186	26	13	reporting	reporting	NOUN
gp-186	26	14	issue	issue	NOUN
gp-186	26	15	,	,	PUNCT
gp-186	26	16	highlighting	highlight	VERB
gp-186	26	17	concerns	concern	NOUN
gp-186	26	18	over	over	ADP
gp-186	26	19	financial	financial	ADJ
gp-186	26	20	statement	statement	NOUN
gp-186	26	21	integrity	integrity	NOUN
gp-186	26	22	.	.	PUNCT
gp-186	27	1	an	an	DET
gp-186	27	2	investigation	investigation	NOUN
gp-186	27	3	by	by	ADP
gp-186	27	4	the	the	DET
gp-186	27	5	supreme	supreme	PROPN
gp-186	27	6	audit	audit	PROPN
gp-186	27	7	board	board	NOUN
gp-186	27	8	(	(	PUNCT
gp-186	27	9	sab	sab	ADJ
gp-186	27	10	)	)	PUNCT
gp-186	27	11	and	and	CCONJ
gp-186	27	12	the	the	DET
gp-186	27	13	badan	badan	PROPN
gp-186	27	14	pemeriksa	pemeriksa	PROPN
gp-186	27	15	keuangan	keuangan	NOUN
gp-186	27	16	(	(	PUNCT
gp-186	27	17	bpk	bpk	NOUN
gp-186	27	18	)	)	PUNCT
gp-186	27	19	into	into	ADP
gp-186	27	20	jiwasraya	jiwasraya	PROPN
gp-186	27	21	’s	’s	PART
gp-186	27	22	2017	2017	NUM
gp-186	27	23	profit	profit	NOUN
gp-186	27	24	bookings	booking	NOUN
gp-186	27	25	revealed	reveal	VERB
gp-186	27	26	discrepancies	discrepancy	NOUN
gp-186	27	27	in	in	ADP
gp-186	27	28	its	its	PRON
gp-186	27	29	financial	financial	ADJ
gp-186	27	30	reporting	reporting	NOUN
gp-186	27	31	.	.	PUNCT
gp-186	28	1	the	the	DET
gp-186	28	2	audit	audit	NOUN
gp-186	28	3	findings	finding	NOUN
gp-186	28	4	indicated	indicate	VERB
gp-186	28	5	that	that	SCONJ
gp-186	28	6	the	the	DET
gp-186	28	7	reported	report	VERB
gp-186	28	8	profit	profit	NOUN
gp-186	28	9	of	of	ADP
gp-186	28	10	idr	idr	PROPN
gp-186	28	11	360.3	360.3	NUM
gp-186	28	12	billion	billion	NUM
gp-186	28	13	was	be	AUX
gp-186	28	14	significantly	significantly	ADV
gp-186	28	15	affected	affect	VERB
gp-186	28	16	by	by	ADP
gp-186	28	17	a	a	DET
gp-186	28	18	reserve	reserve	NOUN
gp-186	28	19	shortfall	shortfall	NOUN
gp-186	28	20	of	of	ADP
gp-186	28	21	idr	idr	PROPN
gp-186	28	22	7.7	7.7	NUM
gp-186	28	23	trillion	trillion	NUM
gp-186	28	24	.	.	PUNCT
gp-186	29	1	this	this	DET
gp-186	29	2	discrepancy	discrepancy	NOUN
gp-186	29	3	suggested	suggest	VERB
gp-186	29	4	that	that	SCONJ
gp-186	29	5	,	,	PUNCT
gp-186	29	6	had	have	AUX
gp-186	29	7	the	the	DET
gp-186	29	8	company	company	NOUN
gp-186	29	9	adhered	adhere	VERB
gp-186	29	10	to	to	ADP
gp-186	29	11	the	the	DET
gp-186	29	12	required	require	VERB
gp-186	29	13	reserve	reserve	NOUN
gp-186	29	14	provisions	provision	NOUN
gp-186	29	15	,	,	PUNCT
gp-186	29	16	it	it	PRON
gp-186	29	17	would	would	AUX
gp-186	29	18	have	have	AUX
gp-186	29	19	incurred	incur	VERB
gp-186	29	20	substantial	substantial	ADJ
gp-186	29	21	losses	loss	NOUN
gp-186	29	22	.	.	PUNCT
gp-186	30	1	subsequently	subsequently	ADV
gp-186	30	2	,	,	PUNCT
gp-186	30	3	jiwasraya	jiwasraya	PROPN
gp-186	30	4	reported	report	VERB
gp-186	30	5	an	an	DET
gp-186	30	6	unaudited	unaudited	ADJ
gp-186	30	7	loss	loss	NOUN
gp-186	30	8	of	of	ADP
gp-186	30	9	idr	idr	PROPN
gp-186	30	10	15.3	15.3	NUM
gp-186	30	11	trillion	trillion	NUM
gp-186	30	12	in	in	ADP
gp-186	30	13	2018	2018	NUM
gp-186	30	14	,	,	PUNCT
gp-186	30	15	which	which	PRON
gp-186	30	16	was	be	AUX
gp-186	30	17	later	later	ADV
gp-186	30	18	estimated	estimate	VERB
gp-186	30	19	at	at	ADP
gp-186	30	20	idr	idr	PROPN
gp-186	30	21	13.7	13.7	NUM
gp-186	30	22	trillion	trillion	NUM
gp-186	30	23	by	by	ADP
gp-186	30	24	the	the	DET
gp-186	30	25	end	end	NOUN
gp-186	30	26	of	of	ADP
gp-186	30	27	september	september	PROPN
gp-186	30	28	2019	2019	NUM
gp-186	30	29	following	follow	VERB
gp-186	30	30	a	a	DET
gp-186	30	31	completed	complete	VERB
gp-186	30	32	audit	audit	NOUN
gp-186	30	33	(	(	PUNCT
gp-186	30	34	lisa	lisa	PROPN
gp-186	30	35	&	&	CCONJ
gp-186	30	36	halim	halim	PROPN
gp-186	30	37	,	,	PUNCT
gp-186	30	38	2023	2023	NUM
gp-186	30	39	)	)	PUNCT
gp-186	30	40	.	.	PUNCT
gp-186	31	1	this	this	DET
gp-186	31	2	case	case	NOUN
gp-186	31	3	underscores	underscore	VERB
gp-186	31	4	the	the	DET
gp-186	31	5	critical	critical	ADJ
gp-186	31	6	need	need	NOUN
gp-186	31	7	for	for	ADP
gp-186	31	8	a	a	DET
gp-186	31	9	robust	robust	ADJ
gp-186	31	10	financial	financial	ADJ
gp-186	31	11	statement	statement	NOUN
gp-186	31	12	integrity	integrity	NOUN
gp-186	31	13	model	model	NOUN
gp-186	31	14	,	,	PUNCT
gp-186	31	15	incorporating	incorporate	VERB
gp-186	31	16	moderation	moderation	NOUN
gp-186	31	17	and	and	CCONJ
gp-186	31	18	mediation	mediation	NOUN
gp-186	31	19	factors	factor	NOUN
gp-186	31	20	to	to	PART
gp-186	31	21	enhance	enhance	VERB
gp-186	31	22	transparency	transparency	NOUN
gp-186	31	23	and	and	CCONJ
gp-186	31	24	compliance	compliance	NOUN
gp-186	31	25	.	.	PUNCT
gp-186	32	1	additionally	additionally	ADV
gp-186	32	2	,	,	PUNCT
gp-186	32	3	it	it	PRON
gp-186	32	4	reinforces	reinforce	VERB
gp-186	32	5	the	the	DET
gp-186	32	6	importance	importance	NOUN
gp-186	32	7	of	of	ADP
gp-186	32	8	regulatory	regulatory	ADJ
gp-186	32	9	oversight	oversight	NOUN
gp-186	32	10	,	,	PUNCT
gp-186	32	11	corporate	corporate	ADJ
gp-186	32	12	governance	governance	NOUN
gp-186	32	13	,	,	PUNCT
gp-186	32	14	and	and	CCONJ
gp-186	32	15	auditor	auditor	NOUN
gp-186	32	16	independence	independence	NOUN
gp-186	32	17	in	in	ADP
gp-186	32	18	mitigating	mitigate	VERB
gp-186	32	19	financial	financial	ADJ
gp-186	32	20	misstatements	misstatement	NOUN
gp-186	32	21	and	and	CCONJ
gp-186	32	22	strengthening	strengthen	VERB
gp-186	32	23	public	public	ADJ
gp-186	32	24	trust	trust	NOUN
gp-186	32	25	in	in	ADP
gp-186	32	26	financial	financial	ADJ
gp-186	32	27	reporting	reporting	NOUN
gp-186	32	28	.	.	PUNCT
gp-186	33	1	the	the	DET
gp-186	33	2	predicament	predicament	NOUN
gp-186	33	3	contributing	contribute	VERB
gp-186	33	4	to	to	ADP
gp-186	33	5	the	the	DET
gp-186	33	6	highlighted	highlight	VERB
gp-186	33	7	controversies	controversy	NOUN
gp-186	33	8	is	be	AUX
gp-186	33	9	attributed	attribute	VERB
gp-186	33	10	to	to	ADP
gp-186	33	11	the	the	DET
gp-186	33	12	suboptimal	suboptimal	ADJ
gp-186	33	13	quality	quality	NOUN
gp-186	33	14	of	of	ADP
gp-186	33	15	audits	audits	NOUN
gp-186	33	16	conducted	conduct	VERB
gp-186	33	17	by	by	ADP
gp-186	33	18	pa	pa	PROPN
gp-186	33	19	,	,	PUNCT
gp-186	33	20	casting	cast	VERB
gp-186	33	21	a	a	DET
gp-186	33	22	shadow	shadow	NOUN
gp-186	33	23	of	of	ADP
gp-186	33	24	doubt	doubt	NOUN
gp-186	33	25	on	on	ADP
gp-186	33	26	the	the	DET
gp-186	33	27	integrity	integrity	NOUN
gp-186	33	28	of	of	ADP
gp-186	33	29	the	the	DET
gp-186	33	30	scrutinized	scrutinize	VERB
gp-186	33	31	financial	financial	ADJ
gp-186	33	32	statements	statement	NOUN
gp-186	33	33	.	.	PUNCT
gp-186	34	1	the	the	DET
gp-186	34	2	ramifications	ramification	NOUN
gp-186	34	3	of	of	ADP
gp-186	34	4	such	such	ADJ
gp-186	34	5	inadequacies	inadequacy	NOUN
gp-186	34	6	permeate	permeate	VERB
gp-186	34	7	the	the	DET
gp-186	34	8	financial	financial	ADJ
gp-186	34	9	landscape	landscape	NOUN
gp-186	34	10	,	,	PUNCT
gp-186	34	11	breeding	breed	VERB
gp-186	34	12	uncertainty	uncertainty	NOUN
gp-186	34	13	and	and	CCONJ
gp-186	34	14	undermining	undermine	VERB
gp-186	34	15	confidence	confidence	NOUN
gp-186	34	16	in	in	ADP
gp-186	34	17	the	the	DET
gp-186	34	18	veracity	veracity	NOUN
gp-186	34	19	of	of	ADP
gp-186	34	20	the	the	DET
gp-186	34	21	reported	report	VERB
gp-186	34	22	financial	financial	ADJ
gp-186	34	23	data	datum	NOUN
gp-186	34	24	.	.	PUNCT
gp-186	35	1	a	a	DET
gp-186	35	2	crucial	crucial	ADJ
gp-186	35	3	aspect	aspect	NOUN
gp-186	35	4	in	in	ADP
gp-186	35	5	this	this	DET
gp-186	35	6	scenario	scenario	NOUN
gp-186	35	7	pertains	pertain	VERB
gp-186	35	8	to	to	ADP
gp-186	35	9	the	the	DET
gp-186	35	10	pivotal	pivotal	ADJ
gp-186	35	11	role	role	NOUN
gp-186	35	12	played	play	VERB
gp-186	35	13	by	by	ADP
gp-186	35	14	the	the	DET
gp-186	35	15	caliber	caliber	NOUN
gp-186	35	16	of	of	ADP
gp-186	35	17	audits	audits	NOUN
gp-186	35	18	,	,	PUNCT
gp-186	35	19	a	a	DET
gp-186	35	20	component	component	NOUN
gp-186	35	21	that	that	PRON
gp-186	35	22	,	,	PUNCT
gp-186	35	23	when	when	SCONJ
gp-186	35	24	executed	execute	VERB
gp-186	35	25	with	with	ADP
gp-186	35	26	utmost	utmost	ADJ
gp-186	35	27	proficiency	proficiency	NOUN
gp-186	35	28	,	,	PUNCT
gp-186	35	29	serves	serve	VERB
gp-186	35	30	as	as	ADP
gp-186	35	31	a	a	DET
gp-186	35	32	safeguard	safeguard	NOUN
gp-186	35	33	against	against	ADP
gp-186	35	34	financial	financial	ADJ
gp-186	35	35	misstatements	misstatement	NOUN
gp-186	35	36	.	.	PUNCT
gp-186	36	1	an	an	DET
gp-186	36	2	exemplary	exemplary	ADJ
gp-186	36	3	audit	audit	NOUN
gp-186	36	4	by	by	ADP
gp-186	36	5	a	a	DET
gp-186	36	6	pa	pa	PROPN
gp-186	36	7	possesses	possess	VERB
gp-186	36	8	the	the	DET
gp-186	36	9	capacity	capacity	NOUN
gp-186	36	10	to	to	PART
gp-186	36	11	unearth	unearth	VERB
gp-186	36	12	and	and	CCONJ
gp-186	36	13	rectify	rectify	VERB
gp-186	36	14	significant	significant	ADJ
gp-186	36	15	inaccuracies	inaccuracy	NOUN
gp-186	36	16	within	within	ADP
gp-186	36	17	financial	financial	ADJ
gp-186	36	18	accounts	account	NOUN
gp-186	36	19	,	,	PUNCT
gp-186	36	20	thereby	thereby	ADV
gp-186	36	21	fortifying	fortify	VERB
gp-186	36	22	the	the	DET
gp-186	36	23	reliability	reliability	NOUN
gp-186	36	24	of	of	ADP
gp-186	36	25	the	the	DET
gp-186	36	26	audited	audited	ADJ
gp-186	36	27	information	information	NOUN
gp-186	36	28	.	.	PUNCT
gp-186	37	1	furthermore	furthermore	ADV
gp-186	37	2	,	,	PUNCT
gp-186	37	3	it	it	PRON
gp-186	37	4	plays	play	VERB
gp-186	37	5	a	a	DET
gp-186	37	6	pivotal	pivotal	ADJ
gp-186	37	7	role	role	NOUN
gp-186	37	8	in	in	ADP
gp-186	37	9	narrowing	narrow	VERB
gp-186	37	10	the	the	DET
gp-186	37	11	knowledge	knowledge	NOUN
gp-186	37	12	gap	gap	NOUN
gp-186	37	13	between	between	ADP
gp-186	37	14	principals	principal	NOUN
gp-186	37	15	and	and	CCONJ
gp-186	37	16	agents	agent	NOUN
gp-186	37	17	,	,	PUNCT
gp-186	37	18	enhancing	enhance	VERB
gp-186	37	19	transparency	transparency	NOUN
gp-186	37	20	,	,	PUNCT
gp-186	37	21	and	and	CCONJ
gp-186	37	22	fostering	foster	VERB
gp-186	37	23	trust	trust	NOUN
gp-186	37	24	in	in	ADP
gp-186	37	25	the	the	DET
gp-186	37	26	financial	financial	ADJ
gp-186	37	27	reporting	reporting	NOUN
gp-186	37	28	process	process	NOUN
gp-186	37	29	.	.	PUNCT
gp-186	38	1	the	the	DET
gp-186	38	2	significance	significance	NOUN
gp-186	38	3	of	of	ADP
gp-186	38	4	these	these	DET
gp-186	38	5	outcomes	outcome	NOUN
gp-186	38	6	is	be	AUX
gp-186	38	7	underscored	underscore	VERB
gp-186	38	8	by	by	ADP
gp-186	38	9	dang	dang	INTJ
gp-186	38	10	et	et	PROPN
gp-186	38	11	al	al	PROPN
gp-186	38	12	.	.	PROPN
gp-186	39	1	(	(	PUNCT
gp-186	39	2	2024	2024	NUM
gp-186	39	3	)	)	PUNCT
gp-186	39	4	,	,	PUNCT
gp-186	39	5	who	who	PRON
gp-186	39	6	emphasize	emphasize	VERB
gp-186	39	7	that	that	SCONJ
gp-186	39	8	a	a	DET
gp-186	39	9	robust	robust	ADJ
gp-186	39	10	audit	audit	NOUN
gp-186	39	11	not	not	PART
gp-186	39	12	only	only	ADV
gp-186	39	13	american	american	ADJ
gp-186	39	14	journal	journal	PROPN
gp-186	39	15	of	of	ADP
gp-186	39	16	economic	economic	ADJ
gp-186	39	17	and	and	CCONJ
gp-186	39	18	management	management	NOUN
gp-186	39	19	business	business	NOUN
gp-186	39	20	vol	vol	NOUN
gp-186	39	21	.	.	PROPN
gp-186	40	1	4	4	NUM
gp-186	40	2	no	no	NOUN
gp-186	40	3	.	.	NOUN
gp-186	40	4	3	3	NUM
gp-186	40	5	march	march	NOUN
gp-186	40	6	2025	2025	NUM
gp-186	40	7	198	198	NUM
gp-186	40	8	ensures	ensure	VERB
gp-186	40	9	the	the	DET
gp-186	40	10	accuracy	accuracy	NOUN
gp-186	40	11	of	of	ADP
gp-186	40	12	financial	financial	ADJ
gp-186	40	13	information	information	NOUN
gp-186	40	14	but	but	CCONJ
gp-186	40	15	also	also	ADV
gp-186	40	16	acts	act	VERB
gp-186	40	17	as	as	ADP
gp-186	40	18	a	a	DET
gp-186	40	19	guardian	guardian	NOUN
gp-186	40	20	of	of	ADP
gp-186	40	21	stakeholder	stakeholder	NOUN
gp-186	40	22	interests	interest	NOUN
gp-186	40	23	.	.	PUNCT
gp-186	41	1	in	in	ADP
gp-186	41	2	essence	essence	NOUN
gp-186	41	3	,	,	PUNCT
gp-186	41	4	the	the	DET
gp-186	41	5	standard	standard	NOUN
gp-186	41	6	of	of	ADP
gp-186	41	7	audits	audits	NOUN
gp-186	41	8	serves	serve	VERB
gp-186	41	9	as	as	ADP
gp-186	41	10	a	a	DET
gp-186	41	11	crucial	crucial	ADJ
gp-186	41	12	component	component	NOUN
gp-186	41	13	in	in	ADP
gp-186	41	14	safeguarding	safeguard	VERB
gp-186	41	15	the	the	DET
gp-186	41	16	integrity	integrity	NOUN
gp-186	41	17	of	of	ADP
gp-186	41	18	financial	financial	ADJ
gp-186	41	19	reporting	reporting	NOUN
gp-186	41	20	,	,	PUNCT
gp-186	41	21	exerting	exert	VERB
gp-186	41	22	a	a	DET
gp-186	41	23	significant	significant	ADJ
gp-186	41	24	impact	impact	NOUN
gp-186	41	25	on	on	ADP
gp-186	41	26	the	the	DET
gp-186	41	27	dynamics	dynamic	NOUN
gp-186	41	28	between	between	ADP
gp-186	41	29	various	various	ADJ
gp-186	41	30	stakeholders	stakeholder	NOUN
gp-186	41	31	and	and	CCONJ
gp-186	41	32	the	the	DET
gp-186	41	33	entities	entity	NOUN
gp-186	41	34	subject	subject	ADJ
gp-186	41	35	to	to	ADP
gp-186	41	36	audit	audit	NOUN
gp-186	41	37	scrutiny	scrutiny	NOUN
gp-186	41	38	.	.	PUNCT
gp-186	42	1	through	through	ADP
gp-186	42	2	his	his	PRON
gp-186	42	3	research	research	NOUN
gp-186	42	4	,	,	PUNCT
gp-186	42	5	deangelo	deangelo	PROPN
gp-186	42	6	(	(	PUNCT
gp-186	42	7	2020	2020	NUM
gp-186	42	8	)	)	PUNCT
gp-186	42	9	demonstrates	demonstrate	VERB
gp-186	42	10	that	that	PRON
gp-186	42	11	audit	audit	NOUN
gp-186	42	12	quality	quality	NOUN
gp-186	42	13	is	be	AUX
gp-186	42	14	a	a	DET
gp-186	42	15	combination	combination	NOUN
gp-186	42	16	of	of	ADP
gp-186	42	17	two	two	NUM
gp-186	42	18	possibilities	possibility	NOUN
gp-186	42	19	:	:	PUNCT
gp-186	42	20	the	the	DET
gp-186	42	21	auditor	auditor	NOUN
gp-186	42	22	is	be	AUX
gp-186	42	23	competent	competent	ADJ
gp-186	42	24	in	in	ADP
gp-186	42	25	detecting	detect	VERB
gp-186	42	26	or	or	CCONJ
gp-186	42	27	finding	find	VERB
gp-186	42	28	violations	violation	NOUN
gp-186	42	29	and	and	CCONJ
gp-186	42	30	material	material	NOUN
gp-186	42	31	misstatements	misstatement	NOUN
gp-186	42	32	in	in	ADP
gp-186	42	33	the	the	DET
gp-186	42	34	client	client	NOUN
gp-186	42	35	's	's	PART
gp-186	42	36	financial	financial	ADJ
gp-186	42	37	statements	statement	NOUN
gp-186	42	38	,	,	PUNCT
gp-186	42	39	and	and	CCONJ
gp-186	42	40	the	the	DET
gp-186	42	41	auditor	auditor	NOUN
gp-186	42	42	is	be	AUX
gp-186	42	43	independent	independent	ADJ
gp-186	42	44	in	in	ADP
gp-186	42	45	reporting	report	VERB
gp-186	42	46	these	these	DET
gp-186	42	47	findings	finding	NOUN
gp-186	42	48	.	.	PUNCT
gp-186	43	1	both	both	PRON
gp-186	43	2	of	of	ADP
gp-186	43	3	these	these	DET
gp-186	43	4	possibilities	possibility	NOUN
gp-186	43	5	are	be	AUX
gp-186	43	6	necessary	necessary	ADJ
gp-186	43	7	for	for	SCONJ
gp-186	43	8	audit	audit	NOUN
gp-186	43	9	quality	quality	NOUN
gp-186	43	10	to	to	PART
gp-186	43	11	be	be	AUX
gp-186	43	12	achieved	achieve	VERB
gp-186	43	13	.	.	PUNCT
gp-186	44	1	the	the	DET
gp-186	44	2	audit	audit	NOUN
gp-186	44	3	quality	quality	NOUN
gp-186	44	4	model	model	NOUN
gp-186	44	5	that	that	PRON
gp-186	44	6	was	be	AUX
gp-186	44	7	proposed	propose	VERB
gp-186	44	8	by	by	ADP
gp-186	44	9	deangelo	deangelo	PROPN
gp-186	44	10	(	(	PUNCT
gp-186	44	11	2015	2015	NUM
gp-186	44	12	)	)	PUNCT
gp-186	44	13	has	have	AUX
gp-186	44	14	been	be	AUX
gp-186	44	15	examined	examine	VERB
gp-186	44	16	in	in	ADP
gp-186	44	17	a	a	DET
gp-186	44	18	number	number	NOUN
gp-186	44	19	of	of	ADP
gp-186	44	20	research	research	NOUN
gp-186	44	21	,	,	PUNCT
gp-186	44	22	like	like	ADP
gp-186	44	23	the	the	DET
gp-186	44	24	ones	one	NOUN
gp-186	44	25	that	that	PRON
gp-186	44	26	were	be	AUX
gp-186	44	27	carried	carry	VERB
gp-186	44	28	out	out	ADP
gp-186	44	29	by	by	ADP
gp-186	44	30	iryani	iryani	PROPN
gp-186	44	31	(	(	PUNCT
gp-186	44	32	2017	2017	NUM
gp-186	44	33	)	)	PUNCT
gp-186	44	34	,	,	PUNCT
gp-186	44	35	and	and	CCONJ
gp-186	44	36	amalia	amalia	PROPN
gp-186	44	37	et	et	PROPN
gp-186	44	38	al	al	PROPN
gp-186	44	39	.	.	PROPN
gp-186	45	1	(	(	PUNCT
gp-186	45	2	2019	2019	NUM
gp-186	45	3	)	)	PUNCT
gp-186	45	4	.	.	PUNCT
gp-186	46	1	throughout	throughout	ADP
gp-186	46	2	the	the	DET
gp-186	46	3	course	course	NOUN
gp-186	46	4	of	of	ADP
gp-186	46	5	their	their	PRON
gp-186	46	6	individual	individual	ADJ
gp-186	46	7	study	study	NOUN
gp-186	46	8	initiatives	initiative	NOUN
gp-186	46	9	,	,	PUNCT
gp-186	46	10	it	it	PRON
gp-186	46	11	has	have	AUX
gp-186	46	12	been	be	AUX
gp-186	46	13	established	establish	VERB
gp-186	46	14	that	that	SCONJ
gp-186	46	15	independence	independence	NOUN
gp-186	46	16	has	have	VERB
gp-186	46	17	a	a	DET
gp-186	46	18	substantial	substantial	ADJ
gp-186	46	19	impact	impact	NOUN
gp-186	46	20	on	on	ADP
gp-186	46	21	audit	audit	NOUN
gp-186	46	22	evaluation	evaluation	NOUN
gp-186	46	23	quality	quality	NOUN
gp-186	46	24	.	.	PUNCT
gp-186	47	1	a	a	DET
gp-186	47	2	number	number	NOUN
gp-186	47	3	of	of	ADP
gp-186	47	4	studies	study	NOUN
gp-186	47	5	,	,	PUNCT
gp-186	47	6	including	include	VERB
gp-186	47	7	kabiru	kabiru	NOUN
gp-186	47	8	and	and	CCONJ
gp-186	47	9	abdullahi	abdullahi	NOUN
gp-186	47	10	(	(	PUNCT
gp-186	47	11	2020	2020	NUM
gp-186	47	12	)	)	PUNCT
gp-186	47	13	,	,	PUNCT
gp-186	47	14	himawan	himawan	PROPN
gp-186	47	15	et	et	PROPN
gp-186	47	16	al	al	PROPN
gp-186	47	17	.	.	PROPN
gp-186	47	18	(	(	PUNCT
gp-186	47	19	2019	2019	NUM
gp-186	47	20	)	)	PUNCT
gp-186	47	21	,	,	PUNCT
gp-186	47	22	and	and	CCONJ
gp-186	47	23	kertarajasa	kertarajasa	PROPN
gp-186	47	24	et	et	PROPN
gp-186	47	25	al	al	PROPN
gp-186	47	26	.	.	PROPN
gp-186	47	27	(	(	PUNCT
gp-186	47	28	2019	2019	NUM
gp-186	47	29	)	)	PUNCT
gp-186	47	30	,	,	PUNCT
gp-186	47	31	demonstrate	demonstrate	VERB
gp-186	47	32	that	that	SCONJ
gp-186	47	33	the	the	DET
gp-186	47	34	presence	presence	NOUN
gp-186	47	35	of	of	ADP
gp-186	47	36	independence	independence	NOUN
gp-186	47	37	does	do	AUX
gp-186	47	38	not	not	PART
gp-186	47	39	have	have	VERB
gp-186	47	40	any	any	DET
gp-186	47	41	impact	impact	NOUN
gp-186	47	42	on	on	ADP
gp-186	47	43	the	the	DET
gp-186	47	44	quality	quality	NOUN
gp-186	47	45	of	of	ADP
gp-186	47	46	audits	audits	NOUN
gp-186	47	47	.	.	PUNCT
gp-186	48	1	in	in	ADP
gp-186	48	2	the	the	DET
gp-186	48	3	meantime	meantime	NOUN
gp-186	48	4	,	,	PUNCT
gp-186	48	5	babatolu	babatolu	PROPN
gp-186	48	6	et	et	PROPN
gp-186	48	7	al	al	PROPN
gp-186	48	8	.	.	PUNCT
gp-186	49	1	(	(	PUNCT
gp-186	49	2	2016	2016	NUM
gp-186	49	3	)	)	PUNCT
gp-186	49	4	demonstrate	demonstrate	VERB
gp-186	49	5	that	that	SCONJ
gp-186	49	6	independence	independence	NOUN
gp-186	49	7	has	have	VERB
gp-186	49	8	a	a	DET
gp-186	49	9	detrimental	detrimental	ADJ
gp-186	49	10	impact	impact	NOUN
gp-186	49	11	on	on	ADP
gp-186	49	12	the	the	DET
gp-186	49	13	quality	quality	NOUN
gp-186	49	14	of	of	ADP
gp-186	49	15	audits	audits	NOUN
gp-186	49	16	undertaken	undertake	VERB
gp-186	49	17	.	.	PUNCT
gp-186	50	1	the	the	DET
gp-186	50	2	model	model	NOUN
gp-186	50	3	that	that	PRON
gp-186	50	4	deangelo	deangelo	PROPN
gp-186	50	5	(	(	PUNCT
gp-186	50	6	2015	2015	NUM
gp-186	50	7	)	)	PUNCT
gp-186	50	8	had	have	AUX
gp-186	50	9	built	build	VERB
gp-186	50	10	served	serve	VERB
gp-186	50	11	as	as	ADP
gp-186	50	12	the	the	DET
gp-186	50	13	foundation	foundation	NOUN
gp-186	50	14	for	for	ADP
gp-186	50	15	the	the	DET
gp-186	50	16	development	development	NOUN
gp-186	50	17	of	of	ADP
gp-186	50	18	a	a	DET
gp-186	50	19	new	new	ADJ
gp-186	50	20	model	model	NOUN
gp-186	50	21	that	that	PRON
gp-186	50	22	was	be	AUX
gp-186	50	23	established	establish	VERB
gp-186	50	24	.	.	PUNCT
gp-186	51	1	with	with	ADP
gp-186	51	2	the	the	DET
gp-186	51	3	understanding	understanding	NOUN
gp-186	51	4	that	that	PRON
gp-186	51	5	the	the	DET
gp-186	51	6	board	board	NOUN
gp-186	51	7	of	of	ADP
gp-186	51	8	commissioners	commissioner	NOUN
gp-186	51	9	is	be	AUX
gp-186	51	10	responsible	responsible	ADJ
gp-186	51	11	for	for	ADP
gp-186	51	12	providing	provide	VERB
gp-186	51	13	assistance	assistance	NOUN
gp-186	51	14	to	to	ADP
gp-186	51	15	the	the	DET
gp-186	51	16	audit	audit	NOUN
gp-186	51	17	committee	committee	NOUN
gp-186	51	18	in	in	ADP
gp-186	51	19	the	the	DET
gp-186	51	20	performance	performance	NOUN
gp-186	51	21	of	of	ADP
gp-186	51	22	the	the	DET
gp-186	51	23	monitoring	monitoring	NOUN
gp-186	51	24	function	function	NOUN
gp-186	51	25	,	,	PUNCT
gp-186	51	26	the	the	DET
gp-186	51	27	competency	competency	NOUN
gp-186	51	28	variable	variable	NOUN
gp-186	51	29	was	be	AUX
gp-186	51	30	changed	change	VERB
gp-186	51	31	to	to	ADP
gp-186	51	32	the	the	DET
gp-186	51	33	audit	audit	NOUN
gp-186	51	34	committee	committee	NOUN
gp-186	51	35	variable	variable	NOUN
gp-186	51	36	.	.	PUNCT
gp-186	52	1	this	this	PRON
gp-186	52	2	was	be	AUX
gp-186	52	3	done	do	VERB
gp-186	52	4	in	in	ADP
gp-186	52	5	consideration	consideration	NOUN
gp-186	52	6	of	of	ADP
gp-186	52	7	the	the	DET
gp-186	52	8	fact	fact	NOUN
gp-186	52	9	that	that	SCONJ
gp-186	52	10	the	the	DET
gp-186	52	11	audit	audit	NOUN
gp-186	52	12	committee	committee	NOUN
gp-186	52	13	is	be	AUX
gp-186	52	14	responsible	responsible	ADJ
gp-186	52	15	for	for	ADP
gp-186	52	16	assisting	assist	VERB
gp-186	52	17	.	.	PUNCT
gp-186	53	1	this	this	DET
gp-186	53	2	process	process	NOUN
gp-186	53	3	includes	include	VERB
gp-186	53	4	evaluating	evaluate	VERB
gp-186	53	5	the	the	DET
gp-186	53	6	effectiveness	effectiveness	NOUN
gp-186	53	7	of	of	ADP
gp-186	53	8	the	the	DET
gp-186	53	9	internal	internal	ADJ
gp-186	53	10	audit	audit	NOUN
gp-186	53	11	function	function	NOUN
gp-186	53	12	,	,	PUNCT
gp-186	53	13	the	the	DET
gp-186	53	14	quality	quality	NOUN
gp-186	53	15	of	of	ADP
gp-186	53	16	the	the	DET
gp-186	53	17	financial	financial	ADJ
gp-186	53	18	statements	statement	NOUN
gp-186	53	19	,	,	PUNCT
gp-186	53	20	and	and	CCONJ
gp-186	53	21	the	the	DET
gp-186	53	22	internal	internal	ADJ
gp-186	53	23	control	control	NOUN
gp-186	53	24	system	system	NOUN
gp-186	53	25	of	of	ADP
gp-186	53	26	the	the	DET
gp-186	53	27	company	company	NOUN
gp-186	53	28	(	(	PUNCT
gp-186	53	29	peraturan	peraturan	NOUN
gp-186	53	30	otoritas	otorita	VERB
gp-186	53	31	jasa	jasa	PROPN
gp-186	53	32	keuangan	keuangan	VERB
gp-186	53	33	no	no	INTJ
gp-186	53	34	.	.	PUNCT
gp-186	54	1	55	55	NUM
gp-186	54	2	/	/	SYM
gp-186	54	3	pojk.04/2015	pojk.04/2015	NOUN
gp-186	54	4	)	)	PUNCT
gp-186	54	5	.	.	PUNCT
gp-186	55	1	all	all	PRON
gp-186	55	2	of	of	ADP
gp-186	55	3	these	these	DET
gp-186	55	4	aspects	aspect	NOUN
gp-186	55	5	are	be	AUX
gp-186	55	6	examined	examine	VERB
gp-186	55	7	as	as	ADP
gp-186	55	8	part	part	NOUN
gp-186	55	9	of	of	ADP
gp-186	55	10	this	this	DET
gp-186	55	11	process	process	NOUN
gp-186	55	12	.	.	PUNCT
gp-186	56	1	both	both	CCONJ
gp-186	56	2	the	the	DET
gp-186	56	3	internal	internal	ADJ
gp-186	56	4	and	and	CCONJ
gp-186	56	5	exterior	exterior	ADJ
gp-186	56	6	environments	environment	NOUN
gp-186	56	7	are	be	AUX
gp-186	56	8	subject	subject	ADJ
gp-186	56	9	to	to	ADP
gp-186	56	10	the	the	DET
gp-186	56	11	monitoring	monitoring	NOUN
gp-186	56	12	mechanism	mechanism	NOUN
gp-186	56	13	.	.	PUNCT
gp-186	57	1	both	both	CCONJ
gp-186	57	2	the	the	DET
gp-186	57	3	board	board	NOUN
gp-186	57	4	of	of	ADP
gp-186	57	5	commissioners	commissioner	NOUN
gp-186	57	6	and	and	CCONJ
gp-186	57	7	the	the	DET
gp-186	57	8	audit	audit	NOUN
gp-186	57	9	committee	committee	NOUN
gp-186	57	10	are	be	AUX
gp-186	57	11	responsible	responsible	ADJ
gp-186	57	12	for	for	ADP
gp-186	57	13	carrying	carry	VERB
gp-186	57	14	out	out	ADP
gp-186	57	15	the	the	DET
gp-186	57	16	necessary	necessary	ADJ
gp-186	57	17	internal	internal	ADJ
gp-186	57	18	monitoring	monitoring	NOUN
gp-186	57	19	.	.	PUNCT
gp-186	58	1	for	for	ADP
gp-186	58	2	the	the	DET
gp-186	58	3	purpose	purpose	NOUN
gp-186	58	4	of	of	ADP
gp-186	58	5	controlling	control	VERB
gp-186	58	6	the	the	DET
gp-186	58	7	opportunistic	opportunistic	ADJ
gp-186	58	8	conduct	conduct	NOUN
gp-186	58	9	of	of	ADP
gp-186	58	10	management	management	NOUN
gp-186	58	11	in	in	ADP
gp-186	58	12	the	the	DET
gp-186	58	13	preparation	preparation	NOUN
gp-186	58	14	of	of	ADP
gp-186	58	15	financial	financial	ADJ
gp-186	58	16	statements	statement	NOUN
gp-186	58	17	,	,	PUNCT
gp-186	58	18	this	this	DET
gp-186	58	19	monitoring	monitoring	NOUN
gp-186	58	20	is	be	AUX
gp-186	58	21	anticipated	anticipate	VERB
gp-186	58	22	to	to	PART
gp-186	58	23	be	be	AUX
gp-186	58	24	effective	effective	ADJ
gp-186	58	25	.	.	PUNCT
gp-186	59	1	however	however	ADV
gp-186	59	2	,	,	PUNCT
gp-186	59	3	in	in	ADP
gp-186	59	4	the	the	DET
gp-186	59	5	meanwhile	meanwhile	NOUN
gp-186	59	6	,	,	PUNCT
gp-186	59	7	an	an	DET
gp-186	59	8	independent	independent	ADJ
gp-186	59	9	pa	pa	PROPN
gp-186	59	10	is	be	AUX
gp-186	59	11	involved	involve	VERB
gp-186	59	12	in	in	ADP
gp-186	59	13	the	the	DET
gp-186	59	14	process	process	NOUN
gp-186	59	15	of	of	ADP
gp-186	59	16	carrying	carry	VERB
gp-186	59	17	out	out	ADP
gp-186	59	18	external	external	ADJ
gp-186	59	19	monitoring	monitoring	NOUN
gp-186	59	20	.	.	PUNCT
gp-186	60	1	a	a	DET
gp-186	60	2	mechanism	mechanism	NOUN
gp-186	60	3	of	of	ADP
gp-186	60	4	corporate	corporate	ADJ
gp-186	60	5	governance	governance	NOUN
gp-186	60	6	that	that	PRON
gp-186	60	7	ensures	ensure	VERB
gp-186	60	8	the	the	DET
gp-186	60	9	integrity	integrity	NOUN
gp-186	60	10	of	of	ADP
gp-186	60	11	the	the	DET
gp-186	60	12	process	process	NOUN
gp-186	60	13	of	of	ADP
gp-186	60	14	financial	financial	ADJ
gp-186	60	15	reporting	reporting	NOUN
gp-186	60	16	is	be	AUX
gp-186	60	17	the	the	DET
gp-186	60	18	audit	audit	NOUN
gp-186	60	19	process	process	NOUN
gp-186	60	20	.	.	PUNCT
gp-186	61	1	this	this	DET
gp-186	61	2	mechanism	mechanism	NOUN
gp-186	61	3	is	be	AUX
gp-186	61	4	one	one	NUM
gp-186	61	5	of	of	ADP
gp-186	61	6	the	the	DET
gp-186	61	7	mechanisms	mechanism	NOUN
gp-186	61	8	.	.	PUNCT
gp-186	62	1	it	it	PRON
gp-186	62	2	is	be	AUX
gp-186	62	3	the	the	DET
gp-186	62	4	responsibility	responsibility	NOUN
gp-186	62	5	of	of	ADP
gp-186	62	6	the	the	DET
gp-186	62	7	pa	pa	PROPN
gp-186	62	8	function	function	NOUN
gp-186	62	9	to	to	PART
gp-186	62	10	guarantee	guarantee	VERB
gp-186	62	11	that	that	SCONJ
gp-186	62	12	the	the	DET
gp-186	62	13	presented	present	VERB
gp-186	62	14	financial	financial	ADJ
gp-186	62	15	information	information	NOUN
gp-186	62	16	is	be	AUX
gp-186	62	17	in	in	ADP
gp-186	62	18	accordance	accordance	NOUN
gp-186	62	19	with	with	ADP
gp-186	62	20	accounting	accounting	NOUN
gp-186	62	21	standards	standard	NOUN
gp-186	62	22	.	.	PUNCT
gp-186	63	1	through	through	ADP
gp-186	63	2	coordination	coordination	NOUN
gp-186	63	3	with	with	ADP
gp-186	63	4	the	the	DET
gp-186	63	5	internal	internal	ADJ
gp-186	63	6	audit	audit	NOUN
gp-186	63	7	function	function	NOUN
gp-186	63	8	and	and	CCONJ
gp-186	63	9	audit	audit	NOUN
gp-186	63	10	committee	committee	NOUN
gp-186	63	11	,	,	PUNCT
gp-186	63	12	pa	pa	PROPN
gp-186	63	13	has	have	VERB
gp-186	63	14	the	the	DET
gp-186	63	15	potential	potential	NOUN
gp-186	63	16	to	to	PART
gp-186	63	17	improve	improve	VERB
gp-186	63	18	the	the	DET
gp-186	63	19	efficiency	efficiency	NOUN
gp-186	63	20	of	of	ADP
gp-186	63	21	internal	internal	ADJ
gp-186	63	22	control	control	NOUN
gp-186	63	23	effectively	effectively	ADV
gp-186	63	24	(	(	PUNCT
gp-186	63	25	bardhan	bardhan	ADV
gp-186	63	26	et	et	PROPN
gp-186	63	27	al	al	PROPN
gp-186	63	28	.	.	PROPN
gp-186	63	29	,	,	PUNCT
gp-186	63	30	2023	2023	NUM
gp-186	63	31	)	)	PUNCT
gp-186	63	32	.	.	PUNCT
gp-186	64	1	the	the	DET
gp-186	64	2	findings	finding	NOUN
gp-186	64	3	of	of	ADP
gp-186	64	4	studies	study	NOUN
gp-186	64	5	that	that	PRON
gp-186	64	6	have	have	AUX
gp-186	64	7	been	be	AUX
gp-186	64	8	conducted	conduct	VERB
gp-186	64	9	on	on	ADP
gp-186	64	10	the	the	DET
gp-186	64	11	audit	audit	NOUN
gp-186	64	12	committee	committee	NOUN
gp-186	64	13	,	,	PUNCT
gp-186	64	14	such	such	ADJ
gp-186	64	15	as	as	ADP
gp-186	64	16	those	those	PRON
gp-186	64	17	conducted	conduct	VERB
gp-186	64	18	by	by	ADP
gp-186	64	19	anafiah	anafiah	NOUN
gp-186	64	20	and	and	CCONJ
gp-186	64	21	his	his	PRON
gp-186	64	22	colleagues	colleague	NOUN
gp-186	64	23	(	(	PUNCT
gp-186	64	24	2017	2017	NUM
gp-186	64	25	)	)	PUNCT
gp-186	64	26	,	,	PUNCT
gp-186	64	27	indicate	indicate	VERB
gp-186	64	28	that	that	SCONJ
gp-186	64	29	the	the	DET
gp-186	64	30	audit	audit	NOUN
gp-186	64	31	committee	committee	NOUN
gp-186	64	32	has	have	VERB
gp-186	64	33	an	an	DET
gp-186	64	34	effect	effect	NOUN
gp-186	64	35	on	on	ADP
gp-186	64	36	the	the	DET
gp-186	64	37	quality	quality	NOUN
gp-186	64	38	of	of	ADP
gp-186	64	39	the	the	DET
gp-186	64	40	audit	audit	NOUN
gp-186	64	41	.	.	PUNCT
gp-186	65	1	on	on	ADP
gp-186	65	2	the	the	DET
gp-186	65	3	other	other	ADJ
gp-186	65	4	side	side	NOUN
gp-186	65	5	,	,	PUNCT
gp-186	65	6	adeyemi	adeyemi	ADV
gp-186	65	7	and	and	CCONJ
gp-186	65	8	fagbemi	fagbemi	PROPN
gp-186	65	9	(	(	PUNCT
gp-186	65	10	2020	2020	NUM
gp-186	65	11	)	)	PUNCT
gp-186	65	12	,	,	PUNCT
gp-186	65	13	all	all	PRON
gp-186	65	14	indicate	indicate	VERB
gp-186	65	15	that	that	SCONJ
gp-186	65	16	the	the	DET
gp-186	65	17	audit	audit	NOUN
gp-186	65	18	committee	committee	NOUN
gp-186	65	19	does	do	AUX
gp-186	65	20	not	not	PART
gp-186	65	21	have	have	VERB
gp-186	65	22	any	any	DET
gp-186	65	23	impact	impact	NOUN
gp-186	65	24	on	on	ADP
gp-186	65	25	the	the	DET
gp-186	65	26	quality	quality	NOUN
gp-186	65	27	of	of	ADP
gp-186	65	28	the	the	DET
gp-186	65	29	audit	audit	NOUN
gp-186	65	30	.	.	PUNCT
gp-186	66	1	there	there	PRON
gp-186	66	2	are	be	VERB
gp-186	66	3	several	several	ADJ
gp-186	66	4	of	of	ADP
gp-186	66	5	these	these	DET
gp-186	66	6	research	research	NOUN
gp-186	66	7	that	that	PRON
gp-186	66	8	have	have	VERB
gp-186	66	9	outcomes	outcome	NOUN
gp-186	66	10	that	that	PRON
gp-186	66	11	are	be	AUX
gp-186	66	12	inconsistent	inconsistent	ADJ
gp-186	66	13	or	or	CCONJ
gp-186	66	14	contradictory	contradictory	ADJ
gp-186	66	15	,	,	PUNCT
gp-186	66	16	both	both	CCONJ
gp-186	66	17	in	in	ADP
gp-186	66	18	terms	term	NOUN
gp-186	66	19	of	of	ADP
gp-186	66	20	their	their	PRON
gp-186	66	21	relevance	relevance	NOUN
gp-186	66	22	and	and	CCONJ
gp-186	66	23	their	their	PRON
gp-186	66	24	direction	direction	NOUN
gp-186	66	25	.	.	PUNCT
gp-186	67	1	according	accord	VERB
gp-186	67	2	to	to	ADP
gp-186	67	3	jogiyanto	jogiyanto	PROPN
gp-186	67	4	(	(	PUNCT
gp-186	67	5	2019	2019	NUM
gp-186	67	6	)	)	PUNCT
gp-186	67	7	,	,	PUNCT
gp-186	67	8	if	if	SCONJ
gp-186	67	9	the	the	DET
gp-186	67	10	findings	finding	NOUN
gp-186	67	11	of	of	ADP
gp-186	67	12	earlier	early	ADJ
gp-186	67	13	studies	study	NOUN
gp-186	67	14	are	be	AUX
gp-186	67	15	yulia	yulia	PROPN
gp-186	67	16	tri	tri	PROPN
gp-186	67	17	kusumawati	kusumawati	PROPN
gp-186	67	18	,	,	PUNCT
gp-186	67	19	abdul	abdul	PROPN
gp-186	67	20	halim	halim	PROPN
gp-186	67	21	199	199	NUM
gp-186	67	22	contradictory	contradictory	ADJ
gp-186	67	23	,	,	PUNCT
gp-186	67	24	both	both	CCONJ
gp-186	67	25	in	in	ADP
gp-186	67	26	terms	term	NOUN
gp-186	67	27	of	of	ADP
gp-186	67	28	significance	significance	NOUN
gp-186	67	29	and	and	CCONJ
gp-186	67	30	direction	direction	NOUN
gp-186	67	31	,	,	PUNCT
gp-186	67	32	then	then	ADV
gp-186	67	33	it	it	PRON
gp-186	67	34	is	be	AUX
gp-186	67	35	possible	possible	ADJ
gp-186	67	36	that	that	SCONJ
gp-186	67	37	other	other	ADJ
gp-186	67	38	variables	variable	NOUN
gp-186	67	39	are	be	AUX
gp-186	67	40	responsible	responsible	ADJ
gp-186	67	41	for	for	ADP
gp-186	67	42	moderating	moderate	VERB
gp-186	67	43	the	the	DET
gp-186	67	44	occurrence	occurrence	NOUN
gp-186	67	45	.	.	PUNCT
gp-186	68	1	in	in	ADP
gp-186	68	2	light	light	NOUN
gp-186	68	3	of	of	ADP
gp-186	68	4	this	this	PRON
gp-186	68	5	,	,	PUNCT
gp-186	68	6	the	the	DET
gp-186	68	7	research	research	NOUN
gp-186	68	8	that	that	PRON
gp-186	68	9	was	be	AUX
gp-186	68	10	conducted	conduct	VERB
gp-186	68	11	included	include	VERB
gp-186	68	12	the	the	DET
gp-186	68	13	organizational	organizational	ADJ
gp-186	68	14	commitment	commitment	NOUN
gp-186	68	15	variable	variable	NOUN
gp-186	68	16	as	as	ADP
gp-186	68	17	a	a	DET
gp-186	68	18	moderating	moderate	VERB
gp-186	68	19	variable	variable	NOUN
gp-186	68	20	in	in	ADP
gp-186	68	21	the	the	DET
gp-186	68	22	link	link	NOUN
gp-186	68	23	that	that	PRON
gp-186	68	24	exists	exist	VERB
gp-186	68	25	between	between	ADP
gp-186	68	26	audit	audit	NOUN
gp-186	68	27	committees	committee	NOUN
gp-186	68	28	,	,	PUNCT
gp-186	68	29	independence	independence	NOUN
gp-186	68	30	,	,	PUNCT
gp-186	68	31	and	and	CCONJ
gp-186	68	32	audit	audit	NOUN
gp-186	68	33	quality	quality	NOUN
gp-186	68	34	.	.	PUNCT
gp-186	69	1	in	in	ADP
gp-186	69	2	addition	addition	NOUN
gp-186	69	3	,	,	PUNCT
gp-186	69	4	the	the	DET
gp-186	69	5	findings	finding	NOUN
gp-186	69	6	of	of	ADP
gp-186	69	7	this	this	DET
gp-186	69	8	study	study	NOUN
gp-186	69	9	establish	establish	VERB
gp-186	69	10	audit	audit	NOUN
gp-186	69	11	quality	quality	NOUN
gp-186	69	12	as	as	ADP
gp-186	69	13	a	a	DET
gp-186	69	14	variable	variable	NOUN
gp-186	69	15	that	that	PRON
gp-186	69	16	acts	act	VERB
gp-186	69	17	as	as	ADP
gp-186	69	18	a	a	DET
gp-186	69	19	mediator	mediator	NOUN
gp-186	69	20	between	between	ADP
gp-186	69	21	the	the	DET
gp-186	69	22	impact	impact	NOUN
gp-186	69	23	of	of	ADP
gp-186	69	24	audit	audit	NOUN
gp-186	69	25	committees	committee	NOUN
gp-186	69	26	and	and	CCONJ
gp-186	69	27	independence	independence	NOUN
gp-186	69	28	on	on	ADP
gp-186	69	29	the	the	DET
gp-186	69	30	integrity	integrity	NOUN
gp-186	69	31	of	of	ADP
gp-186	69	32	financial	financial	ADJ
gp-186	69	33	statements	statement	NOUN
gp-186	69	34	.	.	PUNCT
gp-186	70	1	individual	individual	ADJ
gp-186	70	2	judgments	judgment	NOUN
gp-186	70	3	of	of	ADP
gp-186	70	4	loyalty	loyalty	NOUN
gp-186	70	5	,	,	PUNCT
gp-186	70	6	determination	determination	NOUN
gp-186	70	7	,	,	PUNCT
gp-186	70	8	and	and	CCONJ
gp-186	70	9	expectations	expectation	NOUN
gp-186	70	10	that	that	PRON
gp-186	70	11	are	be	AUX
gp-186	70	12	formed	form	VERB
gp-186	70	13	by	by	ADP
gp-186	70	14	certain	certain	ADJ
gp-186	70	15	systems	system	NOUN
gp-186	70	16	,	,	PUNCT
gp-186	70	17	beliefs	belief	NOUN
gp-186	70	18	,	,	PUNCT
gp-186	70	19	or	or	CCONJ
gp-186	70	20	norms	norm	NOUN
gp-186	70	21	are	be	AUX
gp-186	70	22	referred	refer	VERB
gp-186	70	23	to	to	ADP
gp-186	70	24	as	as	ADP
gp-186	70	25	organizational	organizational	ADJ
gp-186	70	26	commitment	commitment	NOUN
gp-186	70	27	,	,	PUNCT
gp-186	70	28	which	which	PRON
gp-186	70	29	is	be	AUX
gp-186	70	30	a	a	DET
gp-186	70	31	critical	critical	ADJ
gp-186	70	32	moderating	moderate	VERB
gp-186	70	33	factor	factor	NOUN
gp-186	70	34	(	(	PUNCT
gp-186	70	35	arifin	arifin	PROPN
gp-186	70	36	et	et	PROPN
gp-186	70	37	al	al	PROPN
gp-186	70	38	.	.	PROPN
gp-186	70	39	,	,	PUNCT
gp-186	70	40	2021	2021	NUM
gp-186	70	41	)	)	PUNCT
gp-186	70	42	.	.	PUNCT
gp-186	71	1	by	by	ADP
gp-186	71	2	doing	do	VERB
gp-186	71	3	so	so	ADV
gp-186	71	4	,	,	PUNCT
gp-186	71	5	individuals	individual	NOUN
gp-186	71	6	are	be	AUX
gp-186	71	7	prompted	prompt	VERB
gp-186	71	8	to	to	PART
gp-186	71	9	stick	stick	VERB
gp-186	71	10	to	to	ADP
gp-186	71	11	the	the	DET
gp-186	71	12	procedures	procedure	NOUN
gp-186	71	13	that	that	PRON
gp-186	71	14	have	have	AUX
gp-186	71	15	been	be	AUX
gp-186	71	16	set	set	VERB
gp-186	71	17	,	,	PUNCT
gp-186	71	18	which	which	PRON
gp-186	71	19	guarantees	guarantee	VERB
gp-186	71	20	that	that	SCONJ
gp-186	71	21	they	they	PRON
gp-186	71	22	will	will	AUX
gp-186	71	23	carry	carry	VERB
gp-186	71	24	out	out	ADP
gp-186	71	25	their	their	PRON
gp-186	71	26	responsibilities	responsibility	NOUN
gp-186	71	27	with	with	ADP
gp-186	71	28	a	a	DET
gp-186	71	29	higher	high	ADJ
gp-186	71	30	level	level	NOUN
gp-186	71	31	of	of	ADP
gp-186	71	32	success	success	NOUN
gp-186	71	33	.	.	PUNCT
gp-186	72	1	according	accord	VERB
gp-186	72	2	to	to	ADP
gp-186	72	3	greenberg	greenberg	PROPN
gp-186	72	4	and	and	CCONJ
gp-186	72	5	baron	baron	NOUN
gp-186	72	6	(	(	PUNCT
gp-186	72	7	2023	2023	NUM
gp-186	72	8	)	)	PUNCT
gp-186	72	9	,	,	PUNCT
gp-186	72	10	organizational	organizational	ADJ
gp-186	72	11	commitment	commitment	NOUN
gp-186	72	12	is	be	AUX
gp-186	72	13	a	a	DET
gp-186	72	14	reflection	reflection	NOUN
gp-186	72	15	of	of	ADP
gp-186	72	16	the	the	DET
gp-186	72	17	degree	degree	NOUN
gp-186	72	18	to	to	PART
gp-186	72	19	which	which	PRON
gp-186	72	20	an	an	DET
gp-186	72	21	individual	individual	NOUN
gp-186	72	22	identifies	identify	VERB
gp-186	72	23	with	with	ADP
gp-186	72	24	the	the	DET
gp-186	72	25	organization	organization	NOUN
gp-186	72	26	and	and	CCONJ
gp-186	72	27	desires	desire	NOUN
gp-186	72	28	to	to	PART
gp-186	72	29	continue	continue	VERB
gp-186	72	30	being	be	AUX
gp-186	72	31	a	a	DET
gp-186	72	32	part	part	NOUN
gp-186	72	33	of	of	ADP
gp-186	72	34	the	the	DET
gp-186	72	35	organization	organization	NOUN
gp-186	72	36	.	.	PUNCT
gp-186	73	1	auditors	auditor	NOUN
gp-186	73	2	who	who	PRON
gp-186	73	3	have	have	VERB
gp-186	73	4	higher	high	ADJ
gp-186	73	5	degrees	degree	NOUN
gp-186	73	6	of	of	ADP
gp-186	73	7	organizational	organizational	ADJ
gp-186	73	8	commitment	commitment	NOUN
gp-186	73	9	demonstrate	demonstrate	VERB
gp-186	73	10	greater	great	ADJ
gp-186	73	11	independence	independence	NOUN
gp-186	73	12	in	in	ADP
gp-186	73	13	resolving	resolve	VERB
gp-186	73	14	conflicts	conflict	NOUN
gp-186	73	15	across	across	ADP
gp-186	73	16	responsibilities	responsibility	NOUN
gp-186	73	17	,	,	PUNCT
gp-186	73	18	keeping	keep	VERB
gp-186	73	19	their	their	PRON
gp-186	73	20	attention	attention	NOUN
gp-186	73	21	on	on	ADP
gp-186	73	22	their	their	PRON
gp-186	73	23	work	work	NOUN
gp-186	73	24	,	,	PUNCT
gp-186	73	25	and	and	CCONJ
gp-186	73	26	following	follow	VERB
gp-186	73	27	professional	professional	ADJ
gp-186	73	28	standards	standard	NOUN
gp-186	73	29	and	and	CCONJ
gp-186	73	30	procedures	procedure	NOUN
gp-186	73	31	in	in	ADP
gp-186	73	32	a	a	DET
gp-186	73	33	more	more	ADV
gp-186	73	34	stringent	stringent	ADJ
gp-186	73	35	manner	manner	NOUN
gp-186	73	36	.	.	PUNCT
gp-186	74	1	the	the	DET
gp-186	74	2	effectiveness	effectiveness	NOUN
gp-186	74	3	of	of	ADP
gp-186	74	4	the	the	DET
gp-186	74	5	audit	audit	NOUN
gp-186	74	6	is	be	AUX
gp-186	74	7	improved	improve	VERB
gp-186	74	8	as	as	ADP
gp-186	74	9	a	a	DET
gp-186	74	10	result	result	NOUN
gp-186	74	11	of	of	ADP
gp-186	74	12	this	this	DET
gp-186	74	13	increased	increase	VERB
gp-186	74	14	commitment	commitment	NOUN
gp-186	74	15	.	.	PUNCT
gp-186	75	1	drawing	draw	VERB
gp-186	75	2	from	from	ADP
gp-186	75	3	allport	allport	NOUN
gp-186	75	4	's	's	PART
gp-186	75	5	(	(	PUNCT
gp-186	75	6	2016	2016	NUM
gp-186	75	7	)	)	PUNCT
gp-186	75	8	attitude	attitude	NOUN
gp-186	75	9	theory	theory	NOUN
gp-186	75	10	,	,	PUNCT
gp-186	75	11	which	which	PRON
gp-186	75	12	is	be	AUX
gp-186	75	13	articulated	articulate	VERB
gp-186	75	14	in	in	ADP
gp-186	75	15	azwar	azwar	NOUN
gp-186	75	16	,	,	PUNCT
gp-186	75	17	the	the	DET
gp-186	75	18	audit	audit	NOUN
gp-186	75	19	committee	committee	NOUN
gp-186	75	20	and	and	CCONJ
gp-186	75	21	independence	independence	NOUN
gp-186	75	22	make	make	VERB
gp-186	75	23	it	it	PRON
gp-186	75	24	easier	easy	ADJ
gp-186	75	25	for	for	SCONJ
gp-186	75	26	organizations	organization	NOUN
gp-186	75	27	to	to	PART
gp-186	75	28	modulate	modulate	VERB
gp-186	75	29	their	their	PRON
gp-186	75	30	commitment	commitment	NOUN
gp-186	75	31	(	(	PUNCT
gp-186	75	32	2024	2024	NUM
gp-186	75	33	)	)	PUNCT
gp-186	75	34	.	.	PUNCT
gp-186	76	1	a	a	DET
gp-186	76	2	prospective	prospective	ADJ
gp-186	76	3	inclination	inclination	NOUN
gp-186	76	4	to	to	PART
gp-186	76	5	respond	respond	VERB
gp-186	76	6	in	in	ADP
gp-186	76	7	a	a	DET
gp-186	76	8	specific	specific	ADJ
gp-186	76	9	manner	manner	NOUN
gp-186	76	10	when	when	SCONJ
gp-186	76	11	confronted	confront	VERB
gp-186	76	12	with	with	ADP
gp-186	76	13	a	a	DET
gp-186	76	14	stimuli	stimulus	NOUN
gp-186	76	15	that	that	PRON
gp-186	76	16	requires	require	VERB
gp-186	76	17	a	a	DET
gp-186	76	18	response	response	NOUN
gp-186	76	19	is	be	AUX
gp-186	76	20	what	what	DET
gp-186	76	21	attitude	attitude	NOUN
gp-186	76	22	is	be	AUX
gp-186	76	23	supposed	suppose	VERB
gp-186	76	24	to	to	PART
gp-186	76	25	convey	convey	VERB
gp-186	76	26	,	,	PUNCT
gp-186	76	27	according	accord	VERB
gp-186	76	28	to	to	ADP
gp-186	76	29	the	the	DET
gp-186	76	30	idea	idea	NOUN
gp-186	76	31	.	.	PUNCT
gp-186	77	1	when	when	SCONJ
gp-186	77	2	it	it	PRON
gp-186	77	3	comes	come	VERB
gp-186	77	4	to	to	ADP
gp-186	77	5	this	this	DET
gp-186	77	6	particular	particular	ADJ
gp-186	77	7	investigation	investigation	NOUN
gp-186	77	8	,	,	PUNCT
gp-186	77	9	the	the	DET
gp-186	77	10	stimulant	stimulant	NOUN
gp-186	77	11	is	be	AUX
gp-186	77	12	the	the	DET
gp-186	77	13	commitment	commitment	NOUN
gp-186	77	14	of	of	ADP
gp-186	77	15	the	the	DET
gp-186	77	16	organization	organization	NOUN
gp-186	77	17	.	.	PUNCT
gp-186	78	1	additionally	additionally	ADV
gp-186	78	2	,	,	PUNCT
gp-186	78	3	azwar	azwar	NOUN
gp-186	78	4	(	(	PUNCT
gp-186	78	5	2024	2024	NUM
gp-186	78	6	)	)	PUNCT
gp-186	78	7	distinguishes	distinguish	VERB
gp-186	78	8	attitude	attitude	NOUN
gp-186	78	9	into	into	ADP
gp-186	78	10	three	three	NUM
gp-186	78	11	distinct	distinct	ADJ
gp-186	78	12	components	component	NOUN
gp-186	78	13	:	:	PUNCT
gp-186	78	14	cognitive	cognitive	ADJ
gp-186	78	15	,	,	PUNCT
gp-186	78	16	emotional	emotional	ADJ
gp-186	78	17	,	,	PUNCT
gp-186	78	18	and	and	CCONJ
gp-186	78	19	conative	conative	ADJ
gp-186	78	20	characteristics	characteristic	NOUN
gp-186	78	21	.	.	PUNCT
gp-186	79	1	the	the	DET
gp-186	79	2	quality	quality	NOUN
gp-186	79	3	of	of	ADP
gp-186	79	4	the	the	DET
gp-186	79	5	audit	audit	NOUN
gp-186	79	6	acts	act	VERB
gp-186	79	7	as	as	ADP
gp-186	79	8	a	a	DET
gp-186	79	9	moderating	moderate	VERB
gp-186	79	10	variable	variable	NOUN
gp-186	79	11	,	,	PUNCT
gp-186	79	12	and	and	CCONJ
gp-186	79	13	it	it	PRON
gp-186	79	14	is	be	AUX
gp-186	79	15	widely	widely	ADV
gp-186	79	16	acknowledged	acknowledge	VERB
gp-186	79	17	that	that	SCONJ
gp-186	79	18	a	a	DET
gp-186	79	19	high	high	ADJ
gp-186	79	20	-	-	PUNCT
gp-186	79	21	quality	quality	NOUN
gp-186	79	22	audit	audit	NOUN
gp-186	79	23	is	be	AUX
gp-186	79	24	one	one	NUM
gp-186	79	25	of	of	ADP
gp-186	79	26	the	the	DET
gp-186	79	27	most	most	ADV
gp-186	79	28	critical	critical	ADJ
gp-186	79	29	factors	factor	NOUN
gp-186	79	30	that	that	PRON
gp-186	79	31	determines	determine	VERB
gp-186	79	32	the	the	DET
gp-186	79	33	credibility	credibility	NOUN
gp-186	79	34	of	of	ADP
gp-186	79	35	financial	financial	ADJ
gp-186	79	36	statements	statement	NOUN
gp-186	79	37	(	(	PUNCT
gp-186	79	38	saeed	saeed	PROPN
gp-186	79	39	&	&	CCONJ
gp-186	79	40	al	al	PROPN
gp-186	79	41	-	-	PUNCT
gp-186	79	42	abedi	abedi	PROPN
gp-186	79	43	,	,	PUNCT
gp-186	79	44	2020	2020	NUM
gp-186	79	45	)	)	PUNCT
gp-186	79	46	.	.	PUNCT
gp-186	80	1	in	in	ADP
gp-186	80	2	addition	addition	NOUN
gp-186	80	3	,	,	PUNCT
gp-186	80	4	a	a	DET
gp-186	80	5	quality	quality	NOUN
gp-186	80	6	audit	audit	NOUN
gp-186	80	7	offers	offer	VERB
gp-186	80	8	valuable	valuable	ADJ
gp-186	80	9	information	information	NOUN
gp-186	80	10	that	that	PRON
gp-186	80	11	can	can	AUX
gp-186	80	12	be	be	AUX
gp-186	80	13	utilized	utilize	VERB
gp-186	80	14	for	for	ADP
gp-186	80	15	the	the	DET
gp-186	80	16	purpose	purpose	NOUN
gp-186	80	17	of	of	ADP
gp-186	80	18	making	make	VERB
gp-186	80	19	economic	economic	ADJ
gp-186	80	20	decisions	decision	NOUN
gp-186	80	21	.	.	PUNCT
gp-186	81	1	in	in	ADP
gp-186	81	2	addition	addition	NOUN
gp-186	81	3	,	,	PUNCT
gp-186	81	4	it	it	PRON
gp-186	81	5	is	be	AUX
gp-186	81	6	emphasized	emphasize	VERB
gp-186	81	7	that	that	SCONJ
gp-186	81	8	a	a	DET
gp-186	81	9	quality	quality	NOUN
gp-186	81	10	audit	audit	NOUN
gp-186	81	11	has	have	VERB
gp-186	81	12	the	the	DET
gp-186	81	13	potential	potential	NOUN
gp-186	81	14	to	to	PART
gp-186	81	15	reduce	reduce	VERB
gp-186	81	16	the	the	DET
gp-186	81	17	likelihood	likelihood	NOUN
gp-186	81	18	of	of	ADP
gp-186	81	19	conflicts	conflict	NOUN
gp-186	81	20	of	of	ADP
gp-186	81	21	interest	interest	NOUN
gp-186	81	22	occurring	occur	VERB
gp-186	81	23	between	between	ADP
gp-186	81	24	principals	principal	NOUN
gp-186	81	25	and	and	CCONJ
gp-186	81	26	agents	agent	NOUN
gp-186	81	27	,	,	PUNCT
gp-186	81	28	which	which	PRON
gp-186	81	29	in	in	ADP
gp-186	81	30	turn	turn	NOUN
gp-186	81	31	improves	improve	VERB
gp-186	81	32	the	the	DET
gp-186	81	33	dependability	dependability	NOUN
gp-186	81	34	and	and	CCONJ
gp-186	81	35	integrity	integrity	NOUN
gp-186	81	36	of	of	ADP
gp-186	81	37	financial	financial	ADJ
gp-186	81	38	statements	statement	NOUN
gp-186	81	39	(	(	PUNCT
gp-186	81	40	jerry	jerry	NOUN
gp-186	81	41	&	&	CCONJ
gp-186	81	42	saidu	saidu	PROPN
gp-186	81	43	,	,	PUNCT
gp-186	81	44	2018	2018	NUM
gp-186	81	45	)	)	PUNCT
gp-186	81	46	.	.	PUNCT
gp-186	82	1	one	one	NUM
gp-186	82	2	of	of	ADP
gp-186	82	3	the	the	DET
gp-186	82	4	most	most	ADV
gp-186	82	5	interesting	interesting	ADJ
gp-186	82	6	aspects	aspect	NOUN
gp-186	82	7	of	of	ADP
gp-186	82	8	this	this	DET
gp-186	82	9	study	study	NOUN
gp-186	82	10	is	be	AUX
gp-186	82	11	that	that	SCONJ
gp-186	82	12	it	it	PRON
gp-186	82	13	investigates	investigate	VERB
gp-186	82	14	the	the	DET
gp-186	82	15	impacts	impact	NOUN
gp-186	82	16	of	of	ADP
gp-186	82	17	moderation	moderation	NOUN
gp-186	82	18	and	and	CCONJ
gp-186	82	19	mediation	mediation	NOUN
gp-186	82	20	within	within	ADP
gp-186	82	21	the	the	DET
gp-186	82	22	context	context	NOUN
gp-186	82	23	of	of	ADP
gp-186	82	24	developing	develop	VERB
gp-186	82	25	a	a	DET
gp-186	82	26	model	model	NOUN
gp-186	82	27	for	for	ADP
gp-186	82	28	the	the	DET
gp-186	82	29	integrity	integrity	NOUN
gp-186	82	30	of	of	ADP
gp-186	82	31	financial	financial	ADJ
gp-186	82	32	statements	statement	NOUN
gp-186	82	33	.	.	PUNCT
gp-186	83	1	as	as	ADP
gp-186	83	2	a	a	DET
gp-186	83	3	consequence	consequence	NOUN
gp-186	83	4	of	of	ADP
gp-186	83	5	this	this	PRON
gp-186	83	6	,	,	PUNCT
gp-186	83	7	the	the	DET
gp-186	83	8	fundamental	fundamental	ADJ
gp-186	83	9	interests	interest	NOUN
gp-186	83	10	of	of	ADP
gp-186	83	11	this	this	DET
gp-186	83	12	investigation	investigation	NOUN
gp-186	83	13	are	be	AUX
gp-186	83	14	twofold	twofold	ADJ
gp-186	83	15	.	.	PUNCT
gp-186	84	1	in	in	ADP
gp-186	84	2	the	the	DET
gp-186	84	3	first	first	ADJ
gp-186	84	4	place	place	NOUN
gp-186	84	5	,	,	PUNCT
gp-186	84	6	the	the	DET
gp-186	84	7	objective	objective	NOUN
gp-186	84	8	is	be	AUX
gp-186	84	9	to	to	PART
gp-186	84	10	create	create	VERB
gp-186	84	11	a	a	DET
gp-186	84	12	model	model	NOUN
gp-186	84	13	for	for	ADP
gp-186	84	14	the	the	DET
gp-186	84	15	integrity	integrity	NOUN
gp-186	84	16	of	of	ADP
gp-186	84	17	financial	financial	ADJ
gp-186	84	18	statements	statement	NOUN
gp-186	84	19	that	that	PRON
gp-186	84	20	takes	take	VERB
gp-186	84	21	into	into	ADP
gp-186	84	22	account	account	NOUN
gp-186	84	23	the	the	DET
gp-186	84	24	role	role	NOUN
gp-186	84	25	of	of	ADP
gp-186	84	26	organizational	organizational	ADJ
gp-186	84	27	commitment	commitment	NOUN
gp-186	84	28	as	as	ADP
gp-186	84	29	a	a	DET
gp-186	84	30	moderating	moderating	NOUN
gp-186	84	31	element	element	NOUN
gp-186	84	32	in	in	ADP
gp-186	84	33	the	the	DET
gp-186	84	34	connection	connection	NOUN
gp-186	84	35	between	between	ADP
gp-186	84	36	the	the	DET
gp-186	84	37	audit	audit	NOUN
gp-186	84	38	committee	committee	NOUN
gp-186	84	39	and	and	CCONJ
gp-186	84	40	independence	independence	NOUN
gp-186	84	41	and	and	CCONJ
gp-186	84	42	audit	audit	NOUN
gp-186	84	43	quality	quality	NOUN
gp-186	84	44	.	.	PUNCT
gp-186	85	1	in	in	ADP
gp-186	85	2	the	the	DET
gp-186	85	3	second	second	ADJ
gp-186	85	4	part	part	NOUN
gp-186	85	5	of	of	ADP
gp-186	85	6	the	the	DET
gp-186	85	7	research	research	NOUN
gp-186	85	8	project	project	NOUN
gp-186	85	9	,	,	PUNCT
gp-186	85	10	the	the	DET
gp-186	85	11	objective	objective	NOUN
gp-186	85	12	is	be	AUX
gp-186	85	13	to	to	PART
gp-186	85	14	analyze	analyze	VERB
gp-186	85	15	the	the	DET
gp-186	85	16	role	role	NOUN
gp-186	85	17	that	that	PRON
gp-186	85	18	audit	audit	VERB
gp-186	85	19	quality	quality	NOUN
gp-186	85	20	plays	play	NOUN
gp-186	85	21	as	as	ADP
gp-186	85	22	a	a	DET
gp-186	85	23	moderating	moderate	VERB
gp-186	85	24	factor	factor	NOUN
gp-186	85	25	in	in	ADP
gp-186	85	26	the	the	DET
gp-186	85	27	relationship	relationship	NOUN
gp-186	85	28	between	between	ADP
gp-186	85	29	the	the	DET
gp-186	85	30	audit	audit	NOUN
gp-186	85	31	committee	committee	NOUN
gp-186	85	32	and	and	CCONJ
gp-186	85	33	the	the	DET
gp-186	85	34	integrity	integrity	NOUN
gp-186	85	35	of	of	ADP
gp-186	85	36	financial	financial	ADJ
gp-186	85	37	statements	statement	NOUN
gp-186	85	38	.	.	PUNCT
gp-186	86	1	american	american	ADJ
gp-186	86	2	journal	journal	PROPN
gp-186	86	3	of	of	ADP
gp-186	86	4	economic	economic	ADJ
gp-186	86	5	and	and	CCONJ
gp-186	86	6	management	management	NOUN
gp-186	86	7	business	business	NOUN
gp-186	86	8	vol	vol	NOUN
gp-186	86	9	.	.	PROPN
gp-186	87	1	4	4	NUM
gp-186	87	2	no	no	NOUN
gp-186	87	3	.	.	NOUN
gp-186	87	4	3	3	NUM
gp-186	87	5	march	march	NOUN
gp-186	87	6	2025	2025	NUM
gp-186	87	7	200	200	NUM
gp-186	87	8	research	research	NOUN
gp-186	87	9	methods	method	NOUN
gp-186	87	10	the	the	DET
gp-186	87	11	population	population	NOUN
gp-186	87	12	in	in	ADP
gp-186	87	13	this	this	DET
gp-186	87	14	study	study	NOUN
gp-186	87	15	consists	consist	VERB
gp-186	87	16	of	of	ADP
gp-186	87	17	two	two	NUM
gp-186	87	18	categories	category	NOUN
gp-186	87	19	:	:	PUNCT
gp-186	87	20	(	(	PUNCT
gp-186	87	21	1	1	X
gp-186	87	22	)	)	PUNCT
gp-186	87	23	banking	banking	NOUN
gp-186	87	24	companies	company	NOUN
gp-186	87	25	listed	list	VERB
gp-186	87	26	on	on	ADP
gp-186	87	27	the	the	DET
gp-186	87	28	indonesia	indonesia	PROPN
gp-186	87	29	stock	stock	PROPN
gp-186	87	30	exchange	exchange	PROPN
gp-186	87	31	(	(	PUNCT
gp-186	87	32	idx	idx	PROPN
gp-186	87	33	)	)	PUNCT
gp-186	87	34	,	,	PUNCT
gp-186	87	35	totaling	total	VERB
gp-186	87	36	forty	forty	NUM
gp-186	87	37	entities	entity	NOUN
gp-186	87	38	,	,	PUNCT
gp-186	87	39	and	and	CCONJ
gp-186	87	40	(	(	PUNCT
gp-186	87	41	2	2	X
gp-186	87	42	)	)	PUNCT
gp-186	87	43	the	the	DET
gp-186	87	44	forty	forty	NUM
gp-186	87	45	public	public	ADJ
gp-186	87	46	accountants	accountant	NOUN
gp-186	87	47	responsible	responsible	ADJ
gp-186	87	48	for	for	ADP
gp-186	87	49	auditing	audit	VERB
gp-186	87	50	these	these	DET
gp-186	87	51	banks	bank	NOUN
gp-186	87	52	.	.	PUNCT
gp-186	88	1	using	use	VERB
gp-186	88	2	a	a	DET
gp-186	88	3	saturation	saturation	NOUN
gp-186	88	4	sampling	sample	VERB
gp-186	88	5	technique	technique	NOUN
gp-186	88	6	,	,	PUNCT
gp-186	88	7	the	the	DET
gp-186	88	8	study	study	NOUN
gp-186	88	9	includes	include	VERB
gp-186	88	10	all	all	DET
gp-186	88	11	forty	forty	NUM
gp-186	88	12	banking	banking	NOUN
gp-186	88	13	companies	company	NOUN
gp-186	88	14	and	and	CCONJ
gp-186	88	15	their	their	PRON
gp-186	88	16	respective	respective	ADJ
gp-186	88	17	auditors	auditor	NOUN
gp-186	88	18	as	as	ADP
gp-186	88	19	the	the	DET
gp-186	88	20	sample	sample	NOUN
gp-186	88	21	.	.	PUNCT
gp-186	89	1	the	the	DET
gp-186	89	2	units	unit	NOUN
gp-186	89	3	of	of	ADP
gp-186	89	4	analysis	analysis	NOUN
gp-186	89	5	are	be	AUX
gp-186	89	6	the	the	DET
gp-186	89	7	financial	financial	ADJ
gp-186	89	8	statements	statement	NOUN
gp-186	89	9	of	of	ADP
gp-186	89	10	idx	idx	NOUN
gp-186	89	11	-	-	PUNCT
gp-186	89	12	listed	list	VERB
gp-186	89	13	banking	banking	NOUN
gp-186	89	14	companies	company	NOUN
gp-186	89	15	and	and	CCONJ
gp-186	89	16	the	the	DET
gp-186	89	17	auditors	auditor	NOUN
gp-186	89	18	conducting	conduct	VERB
gp-186	89	19	their	their	PRON
gp-186	89	20	financial	financial	ADJ
gp-186	89	21	audits	audits	NOUN
gp-186	89	22	.	.	PUNCT
gp-186	90	1	primary	primary	ADJ
gp-186	90	2	data	datum	NOUN
gp-186	90	3	collection	collection	NOUN
gp-186	90	4	was	be	AUX
gp-186	90	5	conducted	conduct	VERB
gp-186	90	6	through	through	ADP
gp-186	90	7	questionnaires	questionnaire	NOUN
gp-186	90	8	distributed	distribute	VERB
gp-186	90	9	via	via	ADP
gp-186	90	10	google	google	PROPN
gp-186	90	11	forms	form	NOUN
gp-186	90	12	,	,	PUNCT
gp-186	90	13	focusing	focus	VERB
gp-186	90	14	on	on	ADP
gp-186	90	15	variables	variable	NOUN
gp-186	90	16	such	such	ADJ
gp-186	90	17	as	as	ADP
gp-186	90	18	organizational	organizational	ADJ
gp-186	90	19	commitment	commitment	NOUN
gp-186	90	20	,	,	PUNCT
gp-186	90	21	auditor	auditor	NOUN
gp-186	90	22	independence	independence	NOUN
gp-186	90	23	,	,	PUNCT
gp-186	90	24	and	and	CCONJ
gp-186	90	25	audit	audit	NOUN
gp-186	90	26	quality	quality	NOUN
gp-186	90	27	.	.	PUNCT
gp-186	91	1	meanwhile	meanwhile	ADV
gp-186	91	2	,	,	PUNCT
gp-186	91	3	secondary	secondary	ADJ
gp-186	91	4	data	datum	NOUN
gp-186	91	5	,	,	PUNCT
gp-186	91	6	including	include	VERB
gp-186	91	7	audit	audit	NOUN
gp-186	91	8	committee	committee	NOUN
gp-186	91	9	characteristics	characteristic	NOUN
gp-186	91	10	and	and	CCONJ
gp-186	91	11	financial	financial	ADJ
gp-186	91	12	statement	statement	NOUN
gp-186	91	13	integrity	integrity	NOUN
gp-186	91	14	,	,	PUNCT
gp-186	91	15	were	be	AUX
gp-186	91	16	obtained	obtain	VERB
gp-186	91	17	from	from	ADP
gp-186	91	18	company	company	NOUN
gp-186	91	19	financial	financial	ADJ
gp-186	91	20	reports	report	NOUN
gp-186	91	21	available	available	ADJ
gp-186	91	22	on	on	ADP
gp-186	91	23	the	the	DET
gp-186	91	24	idx	idx	NOUN
gp-186	91	25	website	website	NOUN
gp-186	91	26	(	(	PUNCT
gp-186	91	27	idx.co.id	idx.co.id	PROPN
gp-186	91	28	)	)	PUNCT
gp-186	91	29	.	.	PUNCT
gp-186	92	1	the	the	DET
gp-186	92	2	variables	variable	NOUN
gp-186	92	3	in	in	ADP
gp-186	92	4	this	this	DET
gp-186	92	5	study	study	NOUN
gp-186	92	6	include	include	VERB
gp-186	92	7	(	(	PUNCT
gp-186	92	8	a	a	X
gp-186	92	9	)	)	PUNCT
gp-186	92	10	audit	audit	NOUN
gp-186	92	11	committee	committee	NOUN
gp-186	92	12	as	as	ADP
gp-186	92	13	an	an	DET
gp-186	92	14	independent	independent	ADJ
gp-186	92	15	variable	variable	NOUN
gp-186	92	16	(	(	PUNCT
gp-186	92	17	x1	x1	PROPN
gp-186	92	18	)	)	PUNCT
gp-186	92	19	with	with	ADP
gp-186	92	20	indicators	indicator	NOUN
gp-186	92	21	referring	refer	VERB
gp-186	92	22	to	to	ADP
gp-186	92	23	azim	azim	PROPN
gp-186	92	24	(	(	PUNCT
gp-186	92	25	2020	2020	NUM
gp-186	92	26	)	)	PUNCT
gp-186	92	27	,	,	PUNCT
gp-186	92	28	(	(	PUNCT
gp-186	92	29	b	b	X
gp-186	92	30	)	)	PUNCT
gp-186	92	31	auditor	auditor	NOUN
gp-186	92	32	independence	independence	NOUN
gp-186	92	33	as	as	ADP
gp-186	92	34	an	an	DET
gp-186	92	35	independent	independent	ADJ
gp-186	92	36	variable	variable	NOUN
gp-186	92	37	(	(	PUNCT
gp-186	92	38	x2	x2	PROPN
gp-186	92	39	)	)	PUNCT
gp-186	92	40	with	with	ADP
gp-186	92	41	indicators	indicator	NOUN
gp-186	92	42	referring	refer	VERB
gp-186	92	43	to	to	ADP
gp-186	92	44	beattie	beattie	PROPN
gp-186	92	45	et	et	PROPN
gp-186	92	46	al	al	PROPN
gp-186	92	47	.	.	PROPN
gp-186	93	1	(	(	PUNCT
gp-186	93	2	2019	2019	NUM
gp-186	93	3	)	)	PUNCT
gp-186	93	4	,	,	PUNCT
gp-186	93	5	and	and	CCONJ
gp-186	93	6	halim	halim	PROPN
gp-186	93	7	et	et	PROPN
gp-186	93	8	al	al	PROPN
gp-186	93	9	.	.	PROPN
gp-186	94	1	(	(	PUNCT
gp-186	94	2	2021	2021	NUM
gp-186	94	3	)	)	PUNCT
gp-186	95	1	,	,	PUNCT
gp-186	95	2	(	(	PUNCT
gp-186	95	3	c	c	X
gp-186	95	4	)	)	PUNCT
gp-186	95	5	organizational	organizational	ADJ
gp-186	95	6	commitment	commitment	NOUN
gp-186	95	7	as	as	ADP
gp-186	95	8	a	a	DET
gp-186	95	9	moderating	moderate	VERB
gp-186	95	10	variable	variable	NOUN
gp-186	95	11	(	(	PUNCT
gp-186	95	12	x3	x3	ADJ
gp-186	95	13	)	)	PUNCT
gp-186	95	14	with	with	ADP
gp-186	95	15	indicators	indicator	NOUN
gp-186	95	16	referring	refer	VERB
gp-186	95	17	to	to	ADP
gp-186	95	18	smith	smith	PROPN
gp-186	95	19	&	&	CCONJ
gp-186	95	20	hall	hall	PROPN
gp-186	95	21	(	(	PUNCT
gp-186	95	22	2016	2016	NUM
gp-186	95	23	)	)	PUNCT
gp-186	95	24	and	and	CCONJ
gp-186	95	25	halim	halim	PROPN
gp-186	95	26	et	et	PROPN
gp-186	95	27	al	al	PROPN
gp-186	95	28	.	.	PROPN
gp-186	95	29	(	(	PUNCT
gp-186	95	30	2021	2021	NUM
gp-186	95	31	)	)	PUNCT
gp-186	95	32	,	,	PUNCT
gp-186	95	33	(	(	PUNCT
gp-186	95	34	d	d	X
gp-186	95	35	)	)	PUNCT
gp-186	95	36	audit	audit	NOUN
gp-186	95	37	quality	quality	NOUN
gp-186	95	38	as	as	ADP
gp-186	95	39	a	a	DET
gp-186	95	40	mediating	mediate	VERB
gp-186	95	41	variable	variable	NOUN
gp-186	95	42	(	(	PUNCT
gp-186	95	43	y1	y1	NOUN
gp-186	95	44	)	)	PUNCT
gp-186	95	45	with	with	ADP
gp-186	95	46	indicators	indicator	NOUN
gp-186	95	47	referring	refer	VERB
gp-186	95	48	to	to	ADP
gp-186	95	49	gramling	gramling	NOUN
gp-186	95	50	&	&	CCONJ
gp-186	95	51	stoner	stoner	NOUN
gp-186	95	52	(	(	PUNCT
gp-186	95	53	2025	2025	NUM
gp-186	95	54	)	)	PUNCT
gp-186	95	55	,	,	PUNCT
gp-186	95	56	craswell	craswell	INTJ
gp-186	95	57	et	et	PROPN
gp-186	95	58	al	al	PROPN
gp-186	95	59	.	.	PROPN
gp-186	95	60	(	(	PUNCT
gp-186	95	61	2022a	2022a	NUM
gp-186	95	62	)	)	PUNCT
gp-186	95	63	,	,	PUNCT
gp-186	95	64	and	and	CCONJ
gp-186	95	65	halim	halim	PROPN
gp-186	95	66	et	et	PROPN
gp-186	95	67	al	al	PROPN
gp-186	95	68	.	.	PROPN
gp-186	96	1	(	(	PUNCT
gp-186	96	2	2021	2021	NUM
gp-186	96	3	)	)	PUNCT
gp-186	96	4	,	,	PUNCT
gp-186	96	5	and	and	CCONJ
gp-186	96	6	(	(	PUNCT
gp-186	96	7	e	e	X
gp-186	96	8	)	)	PUNCT
gp-186	96	9	the	the	DET
gp-186	96	10	integrity	integrity	NOUN
gp-186	96	11	of	of	ADP
gp-186	96	12	the	the	DET
gp-186	96	13	audit	audit	NOUN
gp-186	96	14	financial	financial	ADJ
gp-186	96	15	statements	statement	NOUN
gp-186	96	16	as	as	ADP
gp-186	96	17	an	an	DET
gp-186	96	18	independent	independent	ADJ
gp-186	96	19	variable	variable	NOUN
gp-186	96	20	(	(	PUNCT
gp-186	96	21	y2	y2	PROPN
gp-186	96	22	)	)	PUNCT
gp-186	96	23	with	with	ADP
gp-186	96	24	indicators	indicator	NOUN
gp-186	96	25	referring	refer	VERB
gp-186	96	26	to	to	ADP
gp-186	96	27	hamdan	hamdan	PROPN
gp-186	96	28	et	et	PROPN
gp-186	96	29	al	al	PROPN
gp-186	96	30	.	.	PROPN
gp-186	97	1	(	(	PUNCT
gp-186	97	2	2017	2017	NUM
gp-186	97	3	)	)	PUNCT
gp-186	97	4	.	.	PUNCT
gp-186	98	1	the	the	DET
gp-186	98	2	data	datum	NOUN
gp-186	98	3	analysis	analysis	NOUN
gp-186	98	4	technique	technique	NOUN
gp-186	98	5	uses	use	VERB
gp-186	98	6	partial	partial	ADJ
gp-186	98	7	least	least	ADV
gp-186	98	8	square	square	ADJ
gp-186	98	9	(	(	PUNCT
gp-186	98	10	pls	pls	INTJ
gp-186	98	11	)	)	PUNCT
gp-186	98	12	.	.	PUNCT
gp-186	99	1	however	however	ADV
gp-186	99	2	,	,	PUNCT
gp-186	99	3	before	before	ADP
gp-186	99	4	being	be	AUX
gp-186	99	5	analyzed	analyze	VERB
gp-186	99	6	,	,	PUNCT
gp-186	99	7	tests	test	NOUN
gp-186	99	8	were	be	AUX
gp-186	99	9	first	first	ADV
gp-186	99	10	carried	carry	VERB
gp-186	99	11	out	out	ADP
gp-186	99	12	:	:	PUNCT
gp-186	99	13	validity	validity	NOUN
gp-186	99	14	,	,	PUNCT
gp-186	99	15	reliability	reliability	NOUN
gp-186	99	16	,	,	PUNCT
gp-186	99	17	linearity	linearity	NOUN
gp-186	99	18	,	,	PUNCT
gp-186	99	19	and	and	CCONJ
gp-186	99	20	goodness	goodness	NOUN
gp-186	99	21	of	of	ADP
gp-186	99	22	fit	fit	ADJ
gp-186	99	23	model	model	NOUN
gp-186	99	24	.	.	PUNCT
gp-186	100	1	a	a	DET
gp-186	100	2	ttest	tt	ADJ
gp-186	100	3	was	be	AUX
gp-186	100	4	used	use	VERB
gp-186	100	5	to	to	PART
gp-186	100	6	test	test	VERB
gp-186	100	7	the	the	DET
gp-186	100	8	hypothesis	hypothesis	NOUN
gp-186	100	9	.	.	PUNCT
gp-186	101	1	result	result	NOUN
gp-186	101	2	and	and	CCONJ
gp-186	101	3	discussion	discussion	NOUN
gp-186	101	4	test	test	NOUN
gp-186	101	5	results	result	NOUN
gp-186	101	6	of	of	ADP
gp-186	101	7	validity	validity	NOUN
gp-186	101	8	,	,	PUNCT
gp-186	101	9	reliability	reliability	NOUN
gp-186	101	10	,	,	PUNCT
gp-186	101	11	linearity	linearity	NOUN
gp-186	101	12	,	,	PUNCT
gp-186	101	13	and	and	CCONJ
gp-186	101	14	goodness	goodness	NOUN
gp-186	101	15	of	of	ADP
gp-186	101	16	fit	fit	ADJ
gp-186	101	17	model	model	NOUN
gp-186	101	18	the	the	DET
gp-186	101	19	p	p	NOUN
gp-186	101	20	-	-	PUNCT
gp-186	101	21	value	value	NOUN
gp-186	101	22	,	,	PUNCT
gp-186	101	23	obtained	obtain	VERB
gp-186	101	24	through	through	ADP
gp-186	101	25	the	the	DET
gp-186	101	26	pearson	pearson	PROPN
gp-186	101	27	correlation	correlation	NOUN
gp-186	101	28	validity	validity	NOUN
gp-186	101	29	test	test	NOUN
gp-186	101	30	,	,	PUNCT
gp-186	101	31	is	be	AUX
gp-186	101	32	less	less	ADJ
gp-186	101	33	than	than	ADP
gp-186	101	34	0.05	0.05	NUM
gp-186	101	35	,	,	PUNCT
gp-186	101	36	confirming	confirm	VERB
gp-186	101	37	that	that	SCONJ
gp-186	101	38	the	the	DET
gp-186	101	39	questionnaire	questionnaire	NOUN
gp-186	101	40	items	item	NOUN
gp-186	101	41	are	be	AUX
gp-186	101	42	valid	valid	ADJ
gp-186	101	43	.	.	PUNCT
gp-186	102	1	the	the	DET
gp-186	102	2	reliability	reliability	NOUN
gp-186	102	3	assessment	assessment	NOUN
gp-186	102	4	using	use	VERB
gp-186	102	5	cronbach	cronbach	NOUN
gp-186	102	6	's	's	PART
gp-186	102	7	alpha	alpha	NOUN
gp-186	102	8	produced	produce	VERB
gp-186	102	9	values	value	NOUN
gp-186	102	10	greater	great	ADJ
gp-186	102	11	than	than	ADP
gp-186	102	12	0.6	0.6	NUM
gp-186	102	13	,	,	PUNCT
gp-186	102	14	indicating	indicate	VERB
gp-186	102	15	that	that	SCONJ
gp-186	102	16	the	the	DET
gp-186	102	17	questionnaire	questionnaire	NOUN
gp-186	102	18	items	item	NOUN
gp-186	102	19	are	be	AUX
gp-186	102	20	reliable	reliable	ADJ
gp-186	102	21	.	.	PUNCT
gp-186	103	1	the	the	DET
gp-186	103	2	curve	curve	NOUN
gp-186	103	3	fit	fit	ADJ
gp-186	103	4	method	method	NOUN
gp-186	103	5	was	be	AUX
gp-186	103	6	employed	employ	VERB
gp-186	103	7	to	to	PART
gp-186	103	8	examine	examine	VERB
gp-186	103	9	the	the	DET
gp-186	103	10	linearity	linearity	NOUN
gp-186	103	11	assumption	assumption	NOUN
gp-186	103	12	,	,	PUNCT
gp-186	103	13	with	with	ADP
gp-186	103	14	all	all	DET
gp-186	103	15	nine	nine	NUM
gp-186	103	16	hypotheses	hypothesis	NOUN
gp-186	103	17	showing	show	VERB
gp-186	103	18	linear	linear	ADJ
gp-186	103	19	model	model	NOUN
gp-186	103	20	significance	significance	NOUN
gp-186	103	21	values	value	NOUN
gp-186	103	22	below	below	ADP
gp-186	103	23	0.05	0.05	NUM
gp-186	103	24	,	,	PUNCT
gp-186	103	25	confirming	confirm	VERB
gp-186	103	26	the	the	DET
gp-186	103	27	model	model	NOUN
gp-186	103	28	's	's	PART
gp-186	103	29	linearity	linearity	NOUN
gp-186	103	30	.	.	PUNCT
gp-186	104	1	the	the	DET
gp-186	104	2	goodness	goodness	NOUN
gp-186	104	3	-	-	PUNCT
gp-186	104	4	of	of	ADP
gp-186	104	5	-	-	PUNCT
gp-186	104	6	fit	fit	NOUN
gp-186	104	7	test	test	NOUN
gp-186	104	8	,	,	PUNCT
gp-186	104	9	based	base	VERB
gp-186	104	10	on	on	ADP
gp-186	104	11	an	an	DET
gp-186	104	12	r²	r²	NOUN
gp-186	104	13	value	value	NOUN
gp-186	104	14	of	of	ADP
gp-186	104	15	0.7712	0.7712	NUM
gp-186	104	16	(	(	PUNCT
gp-186	104	17	77.12	77.12	NUM
gp-186	104	18	%	%	NOUN
gp-186	104	19	predictive	predictive	ADJ
gp-186	104	20	relevance	relevance	NOUN
gp-186	104	21	)	)	PUNCT
gp-186	104	22	,	,	PUNCT
gp-186	104	23	suggests	suggest	VERB
gp-186	104	24	that	that	SCONJ
gp-186	104	25	the	the	DET
gp-186	104	26	model	model	NOUN
gp-186	104	27	explains	explain	VERB
gp-186	104	28	77.12	77.12	NUM
gp-186	104	29	%	%	NOUN
gp-186	104	30	of	of	ADP
gp-186	104	31	the	the	DET
gp-186	104	32	variance	variance	NOUN
gp-186	104	33	,	,	PUNCT
gp-186	104	34	while	while	SCONJ
gp-186	104	35	the	the	DET
gp-186	104	36	remaining	remain	VERB
gp-186	104	37	22.88	22.88	NUM
gp-186	104	38	%	%	NOUN
gp-186	104	39	is	be	AUX
gp-186	104	40	attributed	attribute	VERB
gp-186	104	41	to	to	ADP
gp-186	104	42	other	other	ADJ
gp-186	104	43	variables	variable	NOUN
gp-186	104	44	and	and	CCONJ
gp-186	104	45	error	error	NOUN
gp-186	104	46	terms	term	NOUN
gp-186	104	47	.	.	PUNCT
gp-186	105	1	these	these	DET
gp-186	105	2	findings	finding	NOUN
gp-186	105	3	support	support	VERB
gp-186	105	4	the	the	DET
gp-186	105	5	robustness	robustness	NOUN
gp-186	105	6	of	of	ADP
gp-186	105	7	the	the	DET
gp-186	105	8	pls	pls	PROPN
gp-186	105	9	model	model	NOUN
gp-186	105	10	,	,	PUNCT
gp-186	105	11	which	which	PRON
gp-186	105	12	can	can	AUX
gp-186	105	13	effectively	effectively	ADV
gp-186	105	14	be	be	AUX
gp-186	105	15	used	use	VERB
gp-186	105	16	to	to	PART
gp-186	105	17	test	test	VERB
gp-186	105	18	the	the	DET
gp-186	105	19	hypotheses	hypothesis	NOUN
gp-186	105	20	.	.	PUNCT
gp-186	106	1	moreover	moreover	ADV
gp-186	106	2	,	,	PUNCT
gp-186	106	3	the	the	DET
gp-186	106	4	statistical	statistical	ADJ
gp-186	106	5	tests	test	NOUN
gp-186	106	6	substantiate	substantiate	VERB
gp-186	106	7	the	the	DET
gp-186	106	8	significance	significance	NOUN
gp-186	106	9	of	of	ADP
gp-186	106	10	the	the	DET
gp-186	106	11	relationships	relationship	NOUN
gp-186	106	12	among	among	ADP
gp-186	106	13	the	the	DET
gp-186	106	14	variables	variable	NOUN
gp-186	106	15	,	,	PUNCT
gp-186	106	16	reinforcing	reinforce	VERB
gp-186	106	17	the	the	DET
gp-186	106	18	mediating	mediate	VERB
gp-186	106	19	role	role	NOUN
gp-186	106	20	of	of	ADP
gp-186	106	21	audit	audit	NOUN
gp-186	106	22	quality	quality	NOUN
gp-186	106	23	in	in	ADP
gp-186	106	24	financial	financial	ADJ
gp-186	106	25	statement	statement	NOUN
gp-186	106	26	integrity	integrity	NOUN
gp-186	106	27	.	.	PUNCT
gp-186	107	1	yulia	yulia	PROPN
gp-186	107	2	tri	tri	PROPN
gp-186	107	3	kusumawati	kusumawati	PROPN
gp-186	107	4	,	,	PUNCT
gp-186	107	5	abdul	abdul	PROPN
gp-186	107	6	halim	halim	PROPN
gp-186	107	7	201	201	NUM
gp-186	107	8	hypothesis	hypothesis	NOUN
gp-186	107	9	testing	testing	NOUN
gp-186	107	10	results	result	VERB
gp-186	107	11	the	the	DET
gp-186	107	12	results	result	NOUN
gp-186	107	13	of	of	ADP
gp-186	107	14	hypothesis	hypothesis	NOUN
gp-186	107	15	testing	testing	NOUN
gp-186	107	16	using	use	VERB
gp-186	107	17	pls	pls	PROPN
gp-186	107	18	are	be	AUX
gp-186	107	19	presented	present	VERB
gp-186	107	20	in	in	ADP
gp-186	107	21	table	table	NOUN
gp-186	107	22	1	1	NUM
gp-186	107	23	below	below	ADV
gp-186	107	24	.	.	PUNCT
gp-186	108	1	table	table	NOUN
gp-186	108	2	1	1	NUM
gp-186	108	3	.	.	PUNCT
gp-186	109	1	summary	summary	NOUN
gp-186	109	2	of	of	ADP
gp-186	109	3	hypothesis	hypothesis	NOUN
gp-186	109	4	test	test	NOUN
gp-186	109	5	results	result	NOUN
gp-186	109	6	using	use	VERB
gp-186	109	7	pls	pls	PROPN
gp-186	109	8	description	description	NOUN
gp-186	109	9	coefficient	coefficient	VERB
gp-186	109	10	inner	inner	ADJ
gp-186	109	11	weight	weight	NOUN
gp-186	109	12	p	p	NOUN
gp-186	109	13	-	-	PUNCT
gp-186	109	14	value	value	NOUN
gp-186	109	15	<	<	X
gp-186	109	16	alpha	alpha	ADJ
gp-186	109	17	5	5	NUM
gp-186	109	18	%	%	NOUN
gp-186	109	19	hypothesis	hypothesis	NOUN
gp-186	109	20	summary	summary	NOUN
gp-186	109	21	(	(	PUNCT
gp-186	109	22	h	h	NOUN
gp-186	109	23	)	)	PUNCT
gp-186	109	24	y1	y1	NOUN
gp-186	109	25	=	=	X
gp-186	109	26	>	>	X
gp-186	109	27	y2	y2	PROPN
gp-186	110	1	0.526	0.526	NUM
gp-186	110	2	0.041	0.041	NUM
gp-186	110	3	h-1	h-1	NOUN
gp-186	110	4	accepted	accept	VERB
gp-186	110	5	x1	x1	PROPN
gp-186	110	6	=	=	NOUN
gp-186	110	7	>	>	X
gp-186	110	8	y1	y1	NUM
gp-186	110	9	1.412	1.412	NUM
gp-186	110	10	0.028	0.028	NUM
gp-186	110	11	h-2	h-2	NOUN
gp-186	110	12	accepted	accept	VERB
gp-186	110	13	x1	x1	PROPN
gp-186	110	14	=	=	NOUN
gp-186	110	15	>	>	X
gp-186	110	16	y2	y2	PROPN
gp-186	110	17	(	(	PUNCT
gp-186	110	18	direct	direct	ADJ
gp-186	110	19	effect	effect	NOUN
gp-186	110	20	)	)	PUNCT
gp-186	110	21	0.224	0.224	NUM
gp-186	110	22	0.025	0.025	NUM
gp-186	110	23	h-3	h-3	NOUN
gp-186	110	24	accepted	accept	VERB
gp-186	111	1	x1	x1	PROPN
gp-186	111	2	=	=	NOUN
gp-186	111	3	>	>	X
gp-186	111	4	y1	y1	PROPN
gp-186	111	5	=	=	X
gp-186	111	6	>	>	X
gp-186	111	7	y2	y2	PROPN
gp-186	111	8	(	(	PUNCT
gp-186	111	9	non	non	ADJ
gp-186	111	10	-	-	ADJ
gp-186	111	11	direct	direct	ADJ
gp-186	111	12	effect	effect	NOUN
gp-186	111	13	)	)	PUNCT
gp-186	111	14	using	use	VERB
gp-186	111	15	the	the	DET
gp-186	111	16	sobel	sobel	NOUN
gp-186	111	17	test	test	NOUN
gp-186	111	18	h-4	h-4	NOUN
gp-186	111	19	accepted	accept	VERB
gp-186	111	20	x2	x2	PROPN
gp-186	112	1	=	=	NOUN
gp-186	112	2	>	>	X
gp-186	112	3	y1	y1	NUM
gp-186	112	4	1.123	1.123	NUM
gp-186	112	5	0.027	0.027	NUM
gp-186	112	6	h-5	h-5	PRON
gp-186	112	7	accepted	accept	VERB
gp-186	112	8	x2	x2	PROPN
gp-186	112	9	=	=	NOUN
gp-186	112	10	>	>	X
gp-186	112	11	y2	y2	PROPN
gp-186	112	12	(	(	PUNCT
gp-186	112	13	direct	direct	ADJ
gp-186	112	14	effect	effect	NOUN
gp-186	112	15	)	)	PUNCT
gp-186	112	16	0.333	0.333	NUM
gp-186	112	17	0.043	0.043	NUM
gp-186	112	18	h-6	h-6	NOUN
gp-186	112	19	accepted	accept	VERB
gp-186	113	1	x2	x2	PROPN
gp-186	114	1	=	=	NOUN
gp-186	114	2	>	>	X
gp-186	114	3	y1	y1	PROPN
gp-186	114	4	=	=	X
gp-186	114	5	>	>	X
gp-186	114	6	y2	y2	PROPN
gp-186	114	7	(	(	PUNCT
gp-186	114	8	non	non	ADJ
gp-186	114	9	-	-	ADJ
gp-186	114	10	direct	direct	ADJ
gp-186	114	11	effect	effect	NOUN
gp-186	114	12	)	)	PUNCT
gp-186	114	13	using	use	VERB
gp-186	114	14	the	the	DET
gp-186	114	15	sobel	sobel	PROPN
gp-186	114	16	test	test	PROPN
gp-186	114	17	h-7	h-7	NUM
gp-186	114	18	accepted	accept	VERB
gp-186	114	19	x1*x3	x1*x3	PUNCT
gp-186	115	1	=	=	PRON
gp-186	115	2	>	>	X
gp-186	115	3	y1	y1	NUM
gp-186	115	4	1.524	1.524	NUM
gp-186	115	5	0.039	0.039	NUM
gp-186	115	6	h-8	h-8	NOUN
gp-186	115	7	accepted	accept	VERB
gp-186	115	8	x2*x3	x2*x3	PROPN
gp-186	116	1	=	=	SYM
gp-186	116	2	>	>	X
gp-186	116	3	y1	y1	NUM
gp-186	116	4	1.635	1.635	NUM
gp-186	116	5	0.034	0.034	NUM
gp-186	116	6	h-9	h-9	NOUN
gp-186	116	7	accepted	accept	VERB
gp-186	116	8	source	source	NOUN
gp-186	116	9	:	:	PUNCT
gp-186	116	10	this	this	DET
gp-186	116	11	research	research	NOUN
gp-186	116	12	’s	’s	PART
gp-186	116	13	primary	primary	ADJ
gp-186	116	14	data	datum	NOUN
gp-186	116	15	was	be	AUX
gp-186	116	16	processed	process	VERB
gp-186	116	17	by	by	ADP
gp-186	116	18	using	use	VERB
gp-186	116	19	pls	pls	PROPN
gp-186	116	20	.	.	PUNCT
gp-186	117	1	based	base	VERB
gp-186	117	2	on	on	ADP
gp-186	117	3	table	table	NOUN
gp-186	117	4	1	1	NUM
gp-186	117	5	,	,	PUNCT
gp-186	117	6	the	the	DET
gp-186	117	7	moderating	moderate	VERB
gp-186	117	8	and	and	CCONJ
gp-186	117	9	mediating	mediate	VERB
gp-186	117	10	effects	effect	NOUN
gp-186	117	11	on	on	ADP
gp-186	117	12	the	the	DET
gp-186	117	13	integrity	integrity	NOUN
gp-186	117	14	of	of	ADP
gp-186	117	15	financial	financial	ADJ
gp-186	117	16	statements	statement	NOUN
gp-186	117	17	can	can	AUX
gp-186	117	18	be	be	AUX
gp-186	117	19	drawn	draw	VERB
gp-186	117	20	,	,	PUNCT
gp-186	117	21	and	and	CCONJ
gp-186	117	22	the	the	DET
gp-186	117	23	pls	pls	NOUN
gp-186	117	24	results	result	NOUN
gp-186	117	25	are	be	AUX
gp-186	117	26	as	as	SCONJ
gp-186	117	27	follows	follow	VERB
gp-186	117	28	:	:	PUNCT
gp-186	117	29	figure	figure	NOUN
gp-186	117	30	1	1	NUM
gp-186	117	31	.	.	PUNCT
gp-186	118	1	pls	pls	INTJ
gp-186	118	2	results	result	NOUN
gp-186	118	3	of	of	ADP
gp-186	118	4	the	the	DET
gp-186	118	5	financial	financial	ADJ
gp-186	118	6	statement	statement	NOUN
gp-186	118	7	integrity	integrity	NOUN
gp-186	118	8	model	model	NOUN
gp-186	118	9	description	description	NOUN
gp-186	118	10	:	:	PUNCT
gp-186	118	11	tac	tac	PROPN
gp-186	118	12	=	=	PUNCT
gp-186	118	13	the	the	DET
gp-186	118	14	audit	audit	NOUN
gp-186	118	15	committee	committee	NOUN
gp-186	118	16	fsi	fsi	PROPN
gp-186	118	17	=	=	PUNCT
gp-186	118	18	financial	financial	ADJ
gp-186	118	19	statement	statement	NOUN
gp-186	118	20	integrity	integrity	NOUN
gp-186	118	21	idp	idp	PROPN
gp-186	118	22	=	=	SYM
gp-186	118	23	independency	independency	PROPN
gp-186	118	24	pc	pc	NOUN
gp-186	118	25	=	=	NOUN
gp-186	118	26	path	path	NOUN
gp-186	118	27	coefficient	coefficient	NOUN
gp-186	118	28	aqu	aqu	PROPN
gp-186	118	29	=	=	PUNCT
gp-186	118	30	audit	audit	NOUN
gp-186	118	31	quality	quality	NOUN
gp-186	118	32	pv	pv	NOUN
gp-186	119	1	=	=	NOUN
gp-186	119	2	probability	probability	NOUN
gp-186	119	3	value	value	NOUN
gp-186	119	4	orc	orc	NOUN
gp-186	119	5	=	=	SYM
gp-186	119	6	organizational	organizational	ADJ
gp-186	119	7	commitment	commitment	NOUN
gp-186	119	8	tac	tac	PROPN
gp-186	119	9	(	(	PUNCT
gp-186	119	10	x1	x1	PROPN
gp-186	119	11	)	)	PUNCT
gp-186	119	12	idp	idp	PROPN
gp-186	119	13	(	(	PUNCT
gp-186	119	14	x2	x2	PROPN
gp-186	119	15	)	)	PUNCT
gp-186	119	16	fsi	fsi	PROPN
gp-186	119	17	(	(	PUNCT
gp-186	119	18	y2	y2	PROPN
gp-186	119	19	)	)	PUNCT
gp-186	119	20	orc	orc	NOUN
gp-186	119	21	(	(	PUNCT
gp-186	119	22	x3	x3	ADJ
gp-186	119	23	)	)	PUNCT
gp-186	119	24	pc=0.526	pc=0.526	NOUN
gp-186	119	25	pv=0.041	pv=0.041	VERB
gp-186	119	26	pc=0.224	pc=0.224	ADP
gp-186	119	27	p=0.0250	p=0.0250	PROPN
gp-186	119	28	pc=0.333	pc=0.333	PROPN
gp-186	119	29	pv=0.043	pv=0.043	ADP
gp-186	119	30	pc=1.635	pc=1.635	PROPN
gp-186	119	31	pv=0.034	pv=0.034	PROPN
gp-186	119	32	pc=1.412	pc=1.412	PROPN
gp-186	119	33	pv=0.0280	pv=0.0280	NOUN
gp-186	119	34	pc=1.123	pc=1.123	NOUN
gp-186	119	35	pv=0.027	pv=0.027	PROPN
gp-186	119	36	0	0	NUM
gp-186	119	37	aqu	aqu	PROPN
gp-186	119	38	(	(	PUNCT
gp-186	119	39	y1	y1	NOUN
gp-186	119	40	)	)	PUNCT
gp-186	119	41	pc=1.524	pc=1.524	NOUN
gp-186	119	42	pv=0.039	pv=0.039	NOUN
gp-186	119	43	american	american	ADJ
gp-186	119	44	journal	journal	PROPN
gp-186	119	45	of	of	ADP
gp-186	119	46	economic	economic	ADJ
gp-186	119	47	and	and	CCONJ
gp-186	119	48	management	management	NOUN
gp-186	119	49	business	business	NOUN
gp-186	119	50	vol	vol	NOUN
gp-186	119	51	.	.	PROPN
gp-186	120	1	4	4	NUM
gp-186	120	2	no	no	NOUN
gp-186	120	3	.	.	NOUN
gp-186	120	4	3	3	NUM
gp-186	120	5	march	march	NOUN
gp-186	120	6	2025	2025	NUM
gp-186	120	7	202	202	NUM
gp-186	120	8	the	the	DET
gp-186	120	9	p	p	NOUN
gp-186	120	10	-	-	PUNCT
gp-186	120	11	values	value	NOUN
gp-186	120	12	for	for	ADP
gp-186	120	13	the	the	DET
gp-186	120	14	indirect	indirect	ADJ
gp-186	120	15	effects	effect	NOUN
gp-186	121	1	x1	x1	NOUN
gp-186	121	2	=	=	X
gp-186	121	3	>	>	X
gp-186	121	4	y1	y1	PROPN
gp-186	122	1	=	=	X
gp-186	122	2	>	>	X
gp-186	122	3	y2	y2	PROPN
gp-186	122	4	and	and	CCONJ
gp-186	122	5	x2	x2	PROPN
gp-186	123	1	=	=	NOUN
gp-186	123	2	>	>	X
gp-186	123	3	y1	y1	PROPN
gp-186	123	4	=	=	NOUN
gp-186	123	5	>	>	X
gp-186	123	6	y2	y2	PROPN
gp-186	123	7	are	be	AUX
gp-186	123	8	0.000	0.000	NUM
gp-186	123	9	<	<	X
gp-186	123	10	alpha	alpha	NOUN
gp-186	123	11	5	5	NUM
gp-186	123	12	%	%	NOUN
gp-186	123	13	,	,	PUNCT
gp-186	123	14	as	as	SCONJ
gp-186	123	15	determined	determine	VERB
gp-186	123	16	by	by	ADP
gp-186	123	17	the	the	DET
gp-186	123	18	sobel	sobel	PROPN
gp-186	123	19	test	test	NOUN
gp-186	123	20	.	.	PUNCT
gp-186	124	1	therefore	therefore	ADV
gp-186	124	2	,	,	PUNCT
gp-186	124	3	it	it	PRON
gp-186	124	4	can	can	AUX
gp-186	124	5	be	be	AUX
gp-186	124	6	concluded	conclude	VERB
gp-186	124	7	that	that	SCONJ
gp-186	124	8	the	the	DET
gp-186	124	9	impact	impact	NOUN
gp-186	124	10	of	of	ADP
gp-186	124	11	audit	audit	NOUN
gp-186	124	12	committees	committee	NOUN
gp-186	124	13	and	and	CCONJ
gp-186	124	14	independence	independence	NOUN
gp-186	124	15	on	on	ADP
gp-186	124	16	the	the	DET
gp-186	124	17	integrity	integrity	NOUN
gp-186	124	18	of	of	ADP
gp-186	124	19	financial	financial	ADJ
gp-186	124	20	statements	statement	NOUN
gp-186	124	21	can	can	AUX
gp-186	124	22	be	be	AUX
gp-186	124	23	enhanced	enhance	VERB
gp-186	124	24	through	through	ADP
gp-186	124	25	the	the	DET
gp-186	124	26	mediating	mediate	VERB
gp-186	124	27	variable	variable	NOUN
gp-186	124	28	of	of	ADP
gp-186	124	29	audit	audit	NOUN
gp-186	124	30	quality	quality	NOUN
gp-186	124	31	.	.	PUNCT
gp-186	125	1	the	the	DET
gp-186	125	2	inner	inner	ADJ
gp-186	125	3	weight	weight	NOUN
gp-186	125	4	coefficient	coefficient	NOUN
gp-186	125	5	x1*x3	x1*x3	PUNCT
gp-186	126	1	=	=	PRON
gp-186	126	2	>	>	X
gp-186	126	3	y1	y1	NOUN
gp-186	126	4	is	be	AUX
gp-186	126	5	positive	positive	ADJ
gp-186	126	6	with	with	ADP
gp-186	126	7	a	a	DET
gp-186	126	8	p	p	NOUN
gp-186	126	9	-	-	PUNCT
gp-186	126	10	value	value	NOUN
gp-186	126	11	of	of	ADP
gp-186	126	12	0.039	0.039	NUM
gp-186	126	13	<	<	X
gp-186	126	14	0.05	0.05	NUM
gp-186	126	15	,	,	PUNCT
gp-186	126	16	as	as	SCONJ
gp-186	126	17	shown	show	VERB
gp-186	126	18	in	in	ADP
gp-186	126	19	table	table	NOUN
gp-186	126	20	1	1	NUM
gp-186	126	21	and	and	CCONJ
gp-186	126	22	figure	figure	VERB
gp-186	126	23	1	1	NUM
gp-186	126	24	.	.	PUNCT
gp-186	127	1	this	this	PRON
gp-186	127	2	implies	imply	VERB
gp-186	127	3	that	that	SCONJ
gp-186	127	4	by	by	ADP
gp-186	127	5	acting	act	VERB
gp-186	127	6	as	as	ADP
gp-186	127	7	a	a	DET
gp-186	127	8	moderating	moderate	VERB
gp-186	127	9	variable	variable	NOUN
gp-186	127	10	,	,	PUNCT
gp-186	127	11	organizational	organizational	ADJ
gp-186	127	12	commitment	commitment	NOUN
gp-186	127	13	can	can	AUX
gp-186	127	14	enhance	enhance	VERB
gp-186	127	15	the	the	DET
gp-186	127	16	correlation	correlation	NOUN
gp-186	127	17	between	between	ADP
gp-186	127	18	the	the	DET
gp-186	127	19	audit	audit	NOUN
gp-186	127	20	committee	committee	NOUN
gp-186	127	21	and	and	CCONJ
gp-186	127	22	audit	audit	NOUN
gp-186	127	23	quality	quality	NOUN
gp-186	127	24	.	.	PUNCT
gp-186	128	1	with	with	ADP
gp-186	128	2	a	a	DET
gp-186	128	3	p	p	NOUN
gp-186	128	4	-	-	PUNCT
gp-186	128	5	value	value	NOUN
gp-186	128	6	of	of	ADP
gp-186	128	7	0.034	0.034	NUM
gp-186	128	8	,	,	PUNCT
gp-186	128	9	which	which	PRON
gp-186	128	10	is	be	AUX
gp-186	128	11	less	less	ADJ
gp-186	128	12	than	than	ADP
gp-186	128	13	0.05	0.05	NUM
gp-186	128	14	,	,	PUNCT
gp-186	128	15	the	the	DET
gp-186	128	16	inner	inner	ADJ
gp-186	128	17	weight	weight	NOUN
gp-186	128	18	coefficient	coefficient	NOUN
gp-186	128	19	x2*x3	x2*x3	PUNCT
gp-186	128	20	=	=	PROPN
gp-186	128	21	>	>	X
gp-186	128	22	y1	y1	NOUN
gp-186	128	23	is	be	AUX
gp-186	128	24	found	find	VERB
gp-186	128	25	to	to	PART
gp-186	128	26	be	be	AUX
gp-186	128	27	positive	positive	ADJ
gp-186	128	28	.	.	PUNCT
gp-186	129	1	this	this	PRON
gp-186	129	2	implies	imply	VERB
gp-186	129	3	that	that	SCONJ
gp-186	129	4	the	the	DET
gp-186	129	5	relationship	relationship	NOUN
gp-186	129	6	between	between	ADP
gp-186	129	7	audit	audit	NOUN
gp-186	129	8	quality	quality	NOUN
gp-186	129	9	and	and	CCONJ
gp-186	129	10	independence	independence	NOUN
gp-186	129	11	can	can	AUX
gp-186	129	12	be	be	AUX
gp-186	129	13	strengthened	strengthen	VERB
gp-186	129	14	by	by	ADP
gp-186	129	15	organizational	organizational	ADJ
gp-186	129	16	commitment	commitment	NOUN
gp-186	129	17	as	as	ADP
gp-186	129	18	a	a	DET
gp-186	129	19	moderating	moderate	VERB
gp-186	129	20	variable	variable	NOUN
gp-186	129	21	.	.	PUNCT
gp-186	130	1	based	base	VERB
gp-186	130	2	on	on	ADP
gp-186	130	3	the	the	DET
gp-186	130	4	results	result	NOUN
gp-186	130	5	of	of	ADP
gp-186	130	6	hypothesis	hypothesis	NOUN
gp-186	130	7	testing	testing	NOUN
gp-186	130	8	presented	present	VERB
gp-186	130	9	in	in	ADP
gp-186	130	10	table	table	NOUN
gp-186	130	11	1	1	NUM
gp-186	130	12	and	and	CCONJ
gp-186	130	13	figure	figure	NOUN
gp-186	130	14	1	1	NUM
gp-186	130	15	,	,	PUNCT
gp-186	130	16	the	the	DET
gp-186	130	17	following	follow	VERB
gp-186	130	18	picture	picture	NOUN
gp-186	130	19	of	of	ADP
gp-186	130	20	the	the	DET
gp-186	130	21	findings	finding	NOUN
gp-186	130	22	of	of	ADP
gp-186	130	23	this	this	DET
gp-186	130	24	study	study	NOUN
gp-186	130	25	can	can	AUX
gp-186	130	26	be	be	AUX
gp-186	130	27	made	make	VERB
gp-186	130	28	:	:	PUNCT
gp-186	130	29	figure	figure	VERB
gp-186	130	30	2	2	NUM
gp-186	130	31	.	.	PUNCT
gp-186	130	32	financial	financial	ADJ
gp-186	130	33	statement	statement	NOUN
gp-186	130	34	integrity	integrity	NOUN
gp-186	130	35	model	model	NOUN
gp-186	130	36	according	accord	VERB
gp-186	130	37	to	to	ADP
gp-186	130	38	the	the	DET
gp-186	130	39	findings	finding	NOUN
gp-186	130	40	of	of	ADP
gp-186	130	41	this	this	DET
gp-186	130	42	study	study	NOUN
gp-186	130	43	,	,	PUNCT
gp-186	130	44	audit	audit	NOUN
gp-186	130	45	quality	quality	NOUN
gp-186	130	46	can	can	AUX
gp-186	130	47	act	act	VERB
gp-186	130	48	as	as	ADP
gp-186	130	49	a	a	DET
gp-186	130	50	mediating	mediate	VERB
gp-186	130	51	variable	variable	NOUN
gp-186	130	52	,	,	PUNCT
gp-186	130	53	which	which	PRON
gp-186	130	54	means	mean	VERB
gp-186	130	55	that	that	SCONJ
gp-186	130	56	it	it	PRON
gp-186	130	57	can	can	AUX
gp-186	130	58	improve	improve	VERB
gp-186	130	59	the	the	DET
gp-186	130	60	effect	effect	NOUN
gp-186	130	61	that	that	SCONJ
gp-186	130	62	audit	audit	NOUN
gp-186	130	63	committees	committee	NOUN
gp-186	130	64	and	and	CCONJ
gp-186	130	65	independence	independence	NOUN
gp-186	130	66	have	have	VERB
gp-186	130	67	on	on	ADP
gp-186	130	68	the	the	DET
gp-186	130	69	integrity	integrity	NOUN
gp-186	130	70	of	of	ADP
gp-186	130	71	accounting	accounting	NOUN
gp-186	130	72	statements	statement	NOUN
gp-186	130	73	.	.	PUNCT
gp-186	131	1	it	it	PRON
gp-186	131	2	is	be	AUX
gp-186	131	3	advised	advise	VERB
gp-186	131	4	that	that	SCONJ
gp-186	131	5	pa	pa	PROPN
gp-186	131	6	and	and	CCONJ
gp-186	131	7	paf	paf	PROPN
gp-186	131	8	improve	improve	VERB
gp-186	131	9	the	the	DET
gp-186	131	10	quality	quality	NOUN
gp-186	131	11	of	of	ADP
gp-186	131	12	their	their	PRON
gp-186	131	13	audits	audits	NOUN
gp-186	131	14	by	by	ADP
gp-186	131	15	placing	place	VERB
gp-186	131	16	emphasis	emphasis	NOUN
gp-186	131	17	on	on	ADP
gp-186	131	18	industry	industry	NOUN
gp-186	131	19	-	-	PUNCT
gp-186	131	20	specific	specific	ADJ
gp-186	131	21	specialization	specialization	NOUN
gp-186	131	22	in	in	ADP
gp-186	131	23	light	light	NOUN
gp-186	131	24	of	of	ADP
gp-186	131	25	the	the	DET
gp-186	131	26	audit	audit	NOUN
gp-186	131	27	quality	quality	NOUN
gp-186	131	28	indicators	indicator	NOUN
gp-186	131	29	that	that	PRON
gp-186	131	30	were	be	AUX
gp-186	131	31	found	find	VERB
gp-186	131	32	in	in	ADP
gp-186	131	33	this	this	DET
gp-186	131	34	study	study	NOUN
gp-186	131	35	.	.	PUNCT
gp-186	132	1	when	when	SCONJ
gp-186	132	2	it	it	PRON
gp-186	132	3	comes	come	VERB
gp-186	132	4	to	to	ADP
gp-186	132	5	the	the	DET
gp-186	132	6	assumption	assumption	NOUN
gp-186	132	7	that	that	SCONJ
gp-186	132	8	audit	audit	NOUN
gp-186	132	9	quality	quality	NOUN
gp-186	132	10	is	be	AUX
gp-186	132	11	positively	positively	ADV
gp-186	132	12	connected	connect	VERB
gp-186	132	13	with	with	ADP
gp-186	132	14	the	the	DET
gp-186	132	15	specialization	specialization	NOUN
gp-186	132	16	of	of	ADP
gp-186	132	17	pas	pas	PROPN
gp-186	132	18	in	in	ADP
gp-186	132	19	a	a	DET
gp-186	132	20	particular	particular	ADJ
gp-186	132	21	industry	industry	NOUN
gp-186	132	22	,	,	PUNCT
gp-186	132	23	the	the	DET
gp-186	132	24	findings	finding	NOUN
gp-186	132	25	that	that	PRON
gp-186	132	26	were	be	AUX
gp-186	132	27	reported	report	VERB
gp-186	132	28	provide	provide	VERB
gp-186	132	29	more	more	ADJ
gp-186	132	30	evidence	evidence	NOUN
gp-186	132	31	in	in	ADP
gp-186	132	32	support	support	NOUN
gp-186	132	33	of	of	ADP
gp-186	132	34	this	this	DET
gp-186	132	35	argument	argument	NOUN
gp-186	132	36	.	.	PUNCT
gp-186	133	1	when	when	SCONJ
gp-186	133	2	it	it	PRON
gp-186	133	3	comes	come	VERB
gp-186	133	4	to	to	ADP
gp-186	133	5	improving	improve	VERB
gp-186	133	6	the	the	DET
gp-186	133	7	quality	quality	NOUN
gp-186	133	8	of	of	ADP
gp-186	133	9	audits	audits	NOUN
gp-186	133	10	,	,	PUNCT
gp-186	133	11	cahan	cahan	PROPN
gp-186	133	12	et	et	PROPN
gp-186	133	13	al	al	PROPN
gp-186	133	14	.	.	PROPN
gp-186	134	1	(	(	PUNCT
gp-186	134	2	2024	2024	NUM
gp-186	134	3	)	)	PUNCT
gp-186	134	4	claim	claim	VERB
gp-186	134	5	that	that	SCONJ
gp-186	134	6	the	the	DET
gp-186	134	7	participation	participation	NOUN
gp-186	134	8	of	of	ADP
gp-186	134	9	pas	pas	PROPN
gp-186	134	10	who	who	PRON
gp-186	134	11	have	have	VERB
gp-186	134	12	the	the	DET
gp-186	134	13	experience	experience	NOUN
gp-186	134	14	that	that	PRON
gp-186	134	15	is	be	AUX
gp-186	134	16	relevant	relevant	ADJ
gp-186	134	17	to	to	ADP
gp-186	134	18	the	the	DET
gp-186	134	19	industry	industry	NOUN
gp-186	134	20	is	be	AUX
gp-186	134	21	absolutely	absolutely	ADV
gp-186	134	22	necessary	necessary	ADJ
gp-186	134	23	.	.	PUNCT
gp-186	135	1	because	because	SCONJ
gp-186	135	2	they	they	PRON
gp-186	135	3	have	have	VERB
gp-186	135	4	superior	superior	ADJ
gp-186	135	5	knowledge	knowledge	NOUN
gp-186	135	6	and	and	CCONJ
gp-186	135	7	make	make	VERB
gp-186	135	8	significant	significant	ADJ
gp-186	135	9	investments	investment	NOUN
gp-186	135	10	in	in	ADP
gp-186	135	11	industry	industry	NOUN
gp-186	135	12	-	-	PUNCT
gp-186	135	13	specific	specific	ADJ
gp-186	135	14	expertise	expertise	NOUN
gp-186	135	15	,	,	PUNCT
gp-186	135	16	they	they	PRON
gp-186	135	17	are	be	AUX
gp-186	135	18	able	able	ADJ
gp-186	135	19	to	to	PART
gp-186	135	20	provide	provide	VERB
gp-186	135	21	audit	audit	NOUN
gp-186	135	22	services	service	NOUN
gp-186	135	23	of	of	ADP
gp-186	135	24	a	a	DET
gp-186	135	25	higher	high	ADJ
gp-186	135	26	quality	quality	NOUN
gp-186	135	27	.	.	PUNCT
gp-186	136	1	paf	paf	PROPN
gp-186	136	2	is	be	AUX
gp-186	136	3	considered	consider	VERB
gp-186	136	4	to	to	PART
gp-186	136	5	have	have	AUX
gp-186	136	6	achieved	achieve	VERB
gp-186	136	7	the	the	DET
gp-186	136	8	status	status	NOUN
gp-186	136	9	of	of	ADP
gp-186	136	10	an	an	DET
gp-186	136	11	industry	industry	NOUN
gp-186	136	12	specialist	specialist	NOUN
gp-186	136	13	when	when	SCONJ
gp-186	136	14	the	the	DET
gp-186	136	15	proportion	proportion	NOUN
gp-186	136	16	of	of	ADP
gp-186	136	17	its	its	PRON
gp-186	136	18	clients	client	NOUN
gp-186	136	19	exceeds	exceed	VERB
gp-186	136	20	twenty	twenty	NUM
gp-186	136	21	percent	percent	NOUN
gp-186	136	22	of	of	ADP
gp-186	136	23	the	the	DET
gp-186	136	24	overall	overall	ADJ
gp-186	136	25	clientele	clientele	NOUN
gp-186	136	26	,	,	PUNCT
gp-186	136	27	as	as	SCONJ
gp-186	136	28	stated	state	VERB
gp-186	136	29	by	by	ADP
gp-186	136	30	gramling	gramle	VERB
gp-186	136	31	and	and	CCONJ
gp-186	136	32	stone	stone	NOUN
gp-186	136	33	(	(	PUNCT
gp-186	136	34	2025	2025	NUM
gp-186	136	35	)	)	PUNCT
gp-186	136	36	and	and	CCONJ
gp-186	136	37	craswell	craswell	ADJ
gp-186	136	38	and	and	CCONJ
gp-186	136	39	colleagues	colleague	NOUN
gp-186	136	40	(	(	PUNCT
gp-186	136	41	2022a	2022a	NUM
gp-186	136	42	)	)	PUNCT
gp-186	136	43	.	.	PUNCT
gp-186	137	1	when	when	SCONJ
gp-186	137	2	it	it	PRON
gp-186	137	3	comes	come	VERB
gp-186	137	4	to	to	ADP
gp-186	137	5	grasping	grasp	VERB
gp-186	137	6	and	and	CCONJ
gp-186	137	7	improving	improve	VERB
gp-186	137	8	the	the	DET
gp-186	137	9	quality	quality	NOUN
gp-186	137	10	of	of	ADP
gp-186	137	11	audits	audits	NOUN
gp-186	137	12	carried	carry	VERB
gp-186	137	13	out	out	ADP
gp-186	137	14	by	by	ADP
gp-186	137	15	the	the	DET
gp-186	137	16	paf	paf	PROPN
gp-186	137	17	,	,	PUNCT
gp-186	137	18	industry	industry	NOUN
gp-186	137	19	specialization	specialization	NOUN
gp-186	137	20	is	be	AUX
gp-186	137	21	a	a	DET
gp-186	137	22	relevant	relevant	ADJ
gp-186	137	23	measure	measure	NOUN
gp-186	137	24	that	that	PRON
gp-186	137	25	should	should	AUX
gp-186	137	26	be	be	AUX
gp-186	137	27	considered	consider	VERB
gp-186	137	28	.	.	PUNCT
gp-186	138	1	tac	tac	PROPN
gp-186	138	2	(	(	PUNCT
gp-186	138	3	x1	x1	PROPN
gp-186	138	4	)	)	PUNCT
gp-186	138	5	idp(x2	idp(x2	NOUN
gp-186	138	6	)	)	PUNCT
gp-186	138	7	aqu	aqu	NOUN
gp-186	138	8	(	(	PUNCT
gp-186	138	9	y1	y1	INTJ
gp-186	138	10	)	)	PUNCT
gp-186	138	11	fsi	fsi	PROPN
gp-186	138	12	(	(	PUNCT
gp-186	138	13	y2	y2	PROPN
gp-186	138	14	)	)	PUNCT
gp-186	138	15	orc	orc	NOUN
gp-186	138	16	(	(	PUNCT
gp-186	138	17	x3	x3	ADJ
gp-186	138	18	)	)	PUNCT
gp-186	138	19	yulia	yulia	PROPN
gp-186	138	20	tri	tri	PROPN
gp-186	138	21	kusumawati	kusumawati	PROPN
gp-186	138	22	,	,	PUNCT
gp-186	138	23	abdul	abdul	PROPN
gp-186	138	24	halim	halim	PROPN
gp-186	138	25	203	203	NUM
gp-186	138	26	according	accord	VERB
gp-186	138	27	to	to	ADP
gp-186	138	28	mayhew	mayhew	PROPN
gp-186	138	29	and	and	CCONJ
gp-186	138	30	wilkins	wilkins	PROPN
gp-186	138	31	(	(	PUNCT
gp-186	138	32	2022b	2022b	NUM
gp-186	138	33	)	)	PUNCT
gp-186	138	34	strongly	strongly	ADV
gp-186	138	35	advocate	advocate	VERB
gp-186	138	36	for	for	ADP
gp-186	138	37	specialization	specialization	NOUN
gp-186	138	38	as	as	ADP
gp-186	138	39	a	a	DET
gp-186	138	40	fundamental	fundamental	ADJ
gp-186	138	41	requirement	requirement	NOUN
gp-186	138	42	for	for	ADP
gp-186	138	43	both	both	CCONJ
gp-186	138	44	public	public	ADJ
gp-186	138	45	accountants	accountant	NOUN
gp-186	138	46	(	(	PUNCT
gp-186	138	47	pa	pa	PROPN
gp-186	138	48	)	)	PUNCT
gp-186	138	49	and	and	CCONJ
gp-186	138	50	public	public	ADJ
gp-186	138	51	audit	audit	NOUN
gp-186	138	52	firms	firm	NOUN
gp-186	138	53	(	(	PUNCT
gp-186	138	54	paf	paf	PROPN
gp-186	138	55	)	)	PUNCT
gp-186	138	56	.	.	PUNCT
gp-186	139	1	in	in	ADP
gp-186	139	2	the	the	DET
gp-186	139	3	pursuit	pursuit	NOUN
gp-186	139	4	of	of	ADP
gp-186	139	5	a	a	DET
gp-186	139	6	competitive	competitive	ADJ
gp-186	139	7	edge	edge	NOUN
gp-186	139	8	,	,	PUNCT
gp-186	139	9	pafs	pafs	NOUN
gp-186	139	10	must	must	AUX
gp-186	139	11	strategically	strategically	ADV
gp-186	139	12	differentiate	differentiate	VERB
gp-186	139	13	themselves	themselves	PRON
gp-186	139	14	by	by	ADP
gp-186	139	15	delivering	deliver	VERB
gp-186	139	16	highquality	highquality	NOUN
gp-186	139	17	services	service	NOUN
gp-186	139	18	that	that	PRON
gp-186	139	19	prove	prove	VERB
gp-186	139	20	challenging	challenge	VERB
gp-186	139	21	for	for	ADP
gp-186	139	22	other	other	ADJ
gp-186	139	23	pafs	pafs	NOUN
gp-186	139	24	to	to	PART
gp-186	139	25	replicate	replicate	VERB
gp-186	139	26	.	.	PUNCT
gp-186	140	1	through	through	ADP
gp-186	140	2	a	a	DET
gp-186	140	3	dedicated	dedicated	ADJ
gp-186	140	4	emphasis	emphasis	NOUN
gp-186	140	5	on	on	ADP
gp-186	140	6	differentiation	differentiation	NOUN
gp-186	140	7	,	,	PUNCT
gp-186	140	8	pafs	pafs	NOUN
gp-186	140	9	can	can	AUX
gp-186	140	10	systematically	systematically	ADV
gp-186	140	11	carve	carve	VERB
gp-186	140	12	out	out	ADP
gp-186	140	13	opportunities	opportunity	NOUN
gp-186	140	14	to	to	PART
gp-186	140	15	tailor	tailor	VERB
gp-186	140	16	their	their	PRON
gp-186	140	17	services	service	NOUN
gp-186	140	18	to	to	ADP
gp-186	140	19	the	the	DET
gp-186	140	20	unique	unique	ADJ
gp-186	140	21	needs	need	NOUN
gp-186	140	22	of	of	ADP
gp-186	140	23	their	their	PRON
gp-186	140	24	clientele	clientele	NOUN
gp-186	140	25	.	.	PUNCT
gp-186	141	1	it	it	PRON
gp-186	141	2	is	be	AUX
gp-186	141	3	imperative	imperative	ADJ
gp-186	141	4	for	for	ADP
gp-186	141	5	pafs	pafs	NOUN
gp-186	141	6	to	to	PART
gp-186	141	7	provide	provide	VERB
gp-186	141	8	services	service	NOUN
gp-186	141	9	distinguished	distinguish	VERB
gp-186	141	10	by	by	ADP
gp-186	141	11	their	their	PRON
gp-186	141	12	uniqueness	uniqueness	NOUN
gp-186	141	13	,	,	PUNCT
gp-186	141	14	not	not	PART
gp-186	141	15	easily	easily	ADV
gp-186	141	16	replicated	replicate	VERB
gp-186	141	17	or	or	CCONJ
gp-186	141	18	imitated	imitate	VERB
gp-186	141	19	by	by	ADP
gp-186	141	20	industry	industry	NOUN
gp-186	141	21	peers	peer	NOUN
gp-186	141	22	.	.	PUNCT
gp-186	142	1	the	the	DET
gp-186	142	2	core	core	ADJ
gp-186	142	3	focus	focus	NOUN
gp-186	142	4	of	of	ADP
gp-186	142	5	differentiation	differentiation	NOUN
gp-186	142	6	should	should	AUX
gp-186	142	7	center	center	VERB
gp-186	142	8	primarily	primarily	ADV
gp-186	142	9	around	around	ADP
gp-186	142	10	client	client	NOUN
gp-186	142	11	-	-	PUNCT
gp-186	142	12	specific	specific	ADJ
gp-186	142	13	characteristics	characteristic	NOUN
gp-186	142	14	and	and	CCONJ
gp-186	142	15	various	various	ADJ
gp-186	142	16	service	service	NOUN
gp-186	142	17	types	type	NOUN
gp-186	142	18	,	,	PUNCT
gp-186	142	19	encompassing	encompass	VERB
gp-186	142	20	aspects	aspect	NOUN
gp-186	142	21	such	such	ADJ
gp-186	142	22	as	as	ADP
gp-186	142	23	size	size	NOUN
gp-186	142	24	,	,	PUNCT
gp-186	142	25	segmentation	segmentation	NOUN
gp-186	142	26	,	,	PUNCT
gp-186	142	27	industry	industry	NOUN
gp-186	142	28	participation	participation	NOUN
gp-186	142	29	,	,	PUNCT
gp-186	142	30	legal	legal	ADJ
gp-186	142	31	requisites	requisite	NOUN
gp-186	142	32	,	,	PUNCT
gp-186	142	33	and	and	CCONJ
gp-186	142	34	financial	financial	ADJ
gp-186	142	35	capacities	capacity	NOUN
gp-186	142	36	.	.	PUNCT
gp-186	143	1	according	accord	VERB
gp-186	143	2	to	to	ADP
gp-186	143	3	mayhew	mayhew	PROPN
gp-186	143	4	and	and	CCONJ
gp-186	143	5	wilkins	wilkins	PROPN
gp-186	143	6	(	(	PUNCT
gp-186	143	7	2022b	2022b	NUM
gp-186	143	8	)	)	PUNCT
gp-186	143	9	underscore	underscore	VERB
gp-186	143	10	the	the	DET
gp-186	143	11	significance	significance	NOUN
gp-186	143	12	of	of	ADP
gp-186	143	13	client	client	NOUN
gp-186	143	14	industry	industry	NOUN
gp-186	143	15	involvement	involvement	NOUN
gp-186	143	16	as	as	ADP
gp-186	143	17	a	a	DET
gp-186	143	18	critical	critical	ADJ
gp-186	143	19	factor	factor	NOUN
gp-186	143	20	in	in	ADP
gp-186	143	21	discerning	discern	VERB
gp-186	143	22	and	and	CCONJ
gp-186	143	23	addressing	address	VERB
gp-186	143	24	specific	specific	ADJ
gp-186	143	25	client	client	NOUN
gp-186	143	26	requirements	requirement	NOUN
gp-186	143	27	.	.	PUNCT
gp-186	144	1	the	the	DET
gp-186	144	2	ability	ability	NOUN
gp-186	144	3	of	of	ADP
gp-186	144	4	pafs	pafs	NOUN
gp-186	144	5	to	to	PART
gp-186	144	6	adeptly	adeptly	ADV
gp-186	144	7	implement	implement	VERB
gp-186	144	8	differentiation	differentiation	NOUN
gp-186	144	9	strategies	strategy	NOUN
gp-186	144	10	across	across	ADP
gp-186	144	11	numerous	numerous	ADJ
gp-186	144	12	enterprises	enterprise	NOUN
gp-186	144	13	sharing	share	VERB
gp-186	144	14	similar	similar	ADJ
gp-186	144	15	features	feature	NOUN
gp-186	144	16	underscores	underscore	VERB
gp-186	144	17	the	the	DET
gp-186	144	18	paramount	paramount	ADJ
gp-186	144	19	importance	importance	NOUN
gp-186	144	20	of	of	ADP
gp-186	144	21	industry	industry	NOUN
gp-186	144	22	specialization	specialization	NOUN
gp-186	144	23	.	.	PUNCT
gp-186	145	1	foreseeably	foreseeably	ADV
gp-186	145	2	,	,	PUNCT
gp-186	145	3	industry	industry	NOUN
gp-186	145	4	specialization	specialization	NOUN
gp-186	145	5	is	be	AUX
gp-186	145	6	anticipated	anticipate	VERB
gp-186	145	7	not	not	PART
gp-186	145	8	only	only	ADV
gp-186	145	9	to	to	PART
gp-186	145	10	enhance	enhance	VERB
gp-186	145	11	paf	paf	NOUN
gp-186	145	12	sales	sale	NOUN
gp-186	145	13	but	but	CCONJ
gp-186	145	14	also	also	ADV
gp-186	145	15	to	to	PART
gp-186	145	16	serve	serve	VERB
gp-186	145	17	as	as	ADP
gp-186	145	18	a	a	DET
gp-186	145	19	catalyst	catalyst	NOUN
gp-186	145	20	for	for	ADP
gp-186	145	21	elevated	elevated	ADJ
gp-186	145	22	market	market	NOUN
gp-186	145	23	standing	standing	NOUN
gp-186	145	24	.	.	PUNCT
gp-186	146	1	research	research	NOUN
gp-186	146	2	examining	examine	VERB
gp-186	146	3	industry	industry	NOUN
gp-186	146	4	-	-	PUNCT
gp-186	146	5	specific	specific	ADJ
gp-186	146	6	personal	personal	ADJ
gp-186	146	7	assistants	assistant	NOUN
gp-186	146	8	sheds	shed	VERB
gp-186	146	9	light	light	NOUN
gp-186	146	10	on	on	ADP
gp-186	146	11	their	their	PRON
gp-186	146	12	remuneration	remuneration	NOUN
gp-186	146	13	,	,	PUNCT
gp-186	146	14	indicating	indicate	VERB
gp-186	146	15	that	that	SCONJ
gp-186	146	16	they	they	PRON
gp-186	146	17	command	command	VERB
gp-186	146	18	higher	high	ADJ
gp-186	146	19	salaries	salary	NOUN
gp-186	146	20	compared	compare	VERB
gp-186	146	21	to	to	ADP
gp-186	146	22	their	their	PRON
gp-186	146	23	nonspecialized	nonspecialize	VERB
gp-186	146	24	counterparts	counterpart	NOUN
gp-186	146	25	(	(	PUNCT
gp-186	146	26	kharuddin	kharuddin	NOUN
gp-186	146	27	&	&	CCONJ
gp-186	146	28	basioudis	basioudis	PROPN
gp-186	146	29	,	,	PUNCT
gp-186	146	30	2022a	2022a	NUM
gp-186	146	31	)	)	PUNCT
gp-186	146	32	.	.	PUNCT
gp-186	147	1	hogan	hogan	PROPN
gp-186	147	2	and	and	CCONJ
gp-186	147	3	jeter	jeter	PROPN
gp-186	147	4	(	(	PUNCT
gp-186	147	5	2018	2018	NUM
gp-186	147	6	)	)	PUNCT
gp-186	147	7	,	,	PUNCT
gp-186	147	8	leveraging	leverage	VERB
gp-186	147	9	insights	insight	NOUN
gp-186	147	10	from	from	ADP
gp-186	147	11	industry	industry	NOUN
gp-186	147	12	professionals	professional	NOUN
gp-186	147	13	,	,	PUNCT
gp-186	147	14	conducted	conduct	VERB
gp-186	147	15	a	a	DET
gp-186	147	16	meticulous	meticulous	ADJ
gp-186	147	17	analysis	analysis	NOUN
gp-186	147	18	of	of	ADP
gp-186	147	19	paf	paf	NOUN
gp-186	147	20	market	market	NOUN
gp-186	147	21	shares	share	NOUN
gp-186	147	22	,	,	PUNCT
gp-186	147	23	revealing	reveal	VERB
gp-186	147	24	a	a	DET
gp-186	147	25	noteworthy	noteworthy	ADJ
gp-186	147	26	correlation	correlation	NOUN
gp-186	147	27	between	between	ADP
gp-186	147	28	heightened	heighten	VERB
gp-186	147	29	audit	audit	NOUN
gp-186	147	30	concentration	concentration	NOUN
gp-186	147	31	among	among	ADP
gp-186	147	32	industry	industry	NOUN
gp-186	147	33	professionals	professional	NOUN
gp-186	147	34	and	and	CCONJ
gp-186	147	35	the	the	DET
gp-186	147	36	augmentation	augmentation	NOUN
gp-186	147	37	of	of	ADP
gp-186	147	38	market	market	NOUN
gp-186	147	39	shares	share	NOUN
gp-186	147	40	.	.	PUNCT
gp-186	148	1	moreover	moreover	ADV
gp-186	148	2	,	,	PUNCT
gp-186	148	3	ferguson	ferguson	PROPN
gp-186	148	4	et	et	PROPN
gp-186	148	5	al	al	PROPN
gp-186	148	6	.	.	PROPN
gp-186	148	7	(	(	PUNCT
gp-186	148	8	2022c	2022c	NUM
gp-186	148	9	)	)	PUNCT
gp-186	148	10	furnish	furnish	VERB
gp-186	148	11	compelling	compelling	ADJ
gp-186	148	12	evidence	evidence	NOUN
gp-186	148	13	that	that	SCONJ
gp-186	148	14	market	market	NOUN
gp-186	148	15	perception	perception	NOUN
gp-186	148	16	and	and	CCONJ
gp-186	148	17	appreciation	appreciation	NOUN
gp-186	148	18	of	of	ADP
gp-186	148	19	industry	industry	NOUN
gp-186	148	20	-	-	PUNCT
gp-186	148	21	specific	specific	ADJ
gp-186	148	22	pafs	pafs	NOUN
gp-186	148	23	are	be	AUX
gp-186	148	24	inherently	inherently	ADV
gp-186	148	25	tied	tie	VERB
gp-186	148	26	to	to	ADP
gp-186	148	27	industry	industry	NOUN
gp-186	148	28	-	-	PUNCT
gp-186	148	29	leading	lead	VERB
gp-186	148	30	firms	firm	NOUN
gp-186	148	31	.	.	PUNCT
gp-186	149	1	this	this	PRON
gp-186	149	2	corroborates	corroborate	VERB
gp-186	149	3	the	the	DET
gp-186	149	4	conclusions	conclusion	NOUN
gp-186	149	5	drawn	draw	VERB
gp-186	149	6	by	by	ADP
gp-186	149	7	choi	choi	PROPN
gp-186	149	8	et	et	PROPN
gp-186	149	9	al	al	PROPN
gp-186	149	10	.	.	PROPN
gp-186	150	1	(	(	PUNCT
gp-186	150	2	2019	2019	NUM
gp-186	150	3	)	)	PUNCT
gp-186	150	4	,	,	PUNCT
gp-186	150	5	who	who	PRON
gp-186	150	6	assert	assert	VERB
gp-186	150	7	the	the	DET
gp-186	150	8	dominance	dominance	NOUN
gp-186	150	9	of	of	ADP
gp-186	150	10	the	the	DET
gp-186	150	11	industry	industry	NOUN
gp-186	150	12	specialist	specialist	NOUN
gp-186	150	13	market	market	NOUN
gp-186	150	14	within	within	ADP
gp-186	150	15	the	the	DET
gp-186	150	16	broader	broad	ADJ
gp-186	150	17	audit	audit	NOUN
gp-186	150	18	landscape	landscape	NOUN
gp-186	150	19	.	.	PUNCT
gp-186	151	1	the	the	DET
gp-186	151	2	consistency	consistency	NOUN
gp-186	151	3	between	between	ADP
gp-186	151	4	this	this	DET
gp-186	151	5	information	information	NOUN
gp-186	151	6	and	and	CCONJ
gp-186	151	7	their	their	PRON
gp-186	151	8	findings	finding	NOUN
gp-186	151	9	serves	serve	VERB
gp-186	151	10	to	to	PART
gp-186	151	11	reinforce	reinforce	VERB
gp-186	151	12	the	the	DET
gp-186	151	13	pivotal	pivotal	ADJ
gp-186	151	14	role	role	NOUN
gp-186	151	15	played	play	VERB
gp-186	151	16	by	by	ADP
gp-186	151	17	industry	industry	NOUN
gp-186	151	18	specialization	specialization	NOUN
gp-186	151	19	in	in	ADP
gp-186	151	20	shaping	shape	VERB
gp-186	151	21	the	the	DET
gp-186	151	22	dynamics	dynamic	NOUN
gp-186	151	23	of	of	ADP
gp-186	151	24	the	the	DET
gp-186	151	25	audit	audit	NOUN
gp-186	151	26	market	market	NOUN
gp-186	151	27	.	.	PUNCT
gp-186	152	1	this	this	DET
gp-186	152	2	expanded	expand	VERB
gp-186	152	3	exploration	exploration	NOUN
gp-186	152	4	affirms	affirm	VERB
gp-186	152	5	the	the	DET
gp-186	152	6	fundamental	fundamental	ADJ
gp-186	152	7	tenets	tenet	NOUN
gp-186	152	8	of	of	ADP
gp-186	152	9	the	the	DET
gp-186	152	10	initial	initial	ADJ
gp-186	152	11	argument	argument	NOUN
gp-186	152	12	,	,	PUNCT
gp-186	152	13	underlining	underline	VERB
gp-186	152	14	the	the	DET
gp-186	152	15	transformative	transformative	ADJ
gp-186	152	16	potential	potential	NOUN
gp-186	152	17	of	of	ADP
gp-186	152	18	specialization	specialization	NOUN
gp-186	152	19	for	for	ADP
gp-186	152	20	both	both	CCONJ
gp-186	152	21	pas	pas	NOUN
gp-186	152	22	and	and	CCONJ
gp-186	152	23	pafs	pafs	NOUN
gp-186	152	24	within	within	ADP
gp-186	152	25	the	the	DET
gp-186	152	26	competitive	competitive	ADJ
gp-186	152	27	landscape	landscape	NOUN
gp-186	152	28	of	of	ADP
gp-186	152	29	the	the	DET
gp-186	152	30	auditing	auditing	NOUN
gp-186	152	31	profession	profession	NOUN
gp-186	152	32	.	.	PUNCT
gp-186	153	1	according	accord	VERB
gp-186	153	2	to	to	ADP
gp-186	153	3	neri	neri	PROPN
gp-186	153	4	and	and	CCONJ
gp-186	153	5	russo	russo	PROPN
gp-186	153	6	(	(	PUNCT
gp-186	153	7	2022	2022	NUM
gp-186	153	8	)	)	PUNCT
gp-186	153	9	,	,	PUNCT
gp-186	153	10	attaining	attain	VERB
gp-186	153	11	a	a	DET
gp-186	153	12	thorough	thorough	ADJ
gp-186	153	13	understanding	understanding	NOUN
gp-186	153	14	of	of	ADP
gp-186	153	15	audit	audit	NOUN
gp-186	153	16	quality	quality	NOUN
gp-186	153	17	and	and	CCONJ
gp-186	153	18	its	its	PRON
gp-186	153	19	regulation	regulation	NOUN
gp-186	153	20	for	for	ADP
gp-186	153	21	ensuring	ensure	VERB
gp-186	153	22	financial	financial	ADJ
gp-186	153	23	statement	statement	NOUN
gp-186	153	24	integrity	integrity	NOUN
gp-186	153	25	requires	require	VERB
gp-186	153	26	careful	careful	ADJ
gp-186	153	27	consideration	consideration	NOUN
gp-186	153	28	by	by	ADP
gp-186	153	29	regulators	regulator	NOUN
gp-186	153	30	and	and	CCONJ
gp-186	153	31	academic	academic	ADJ
gp-186	153	32	researchers	researcher	NOUN
gp-186	153	33	.	.	PUNCT
gp-186	154	1	an	an	DET
gp-186	154	2	essential	essential	ADJ
gp-186	154	3	aspect	aspect	NOUN
gp-186	154	4	to	to	PART
gp-186	154	5	incorporate	incorporate	VERB
gp-186	154	6	into	into	ADP
gp-186	154	7	this	this	DET
gp-186	154	8	understanding	understanding	NOUN
gp-186	154	9	is	be	AUX
gp-186	154	10	the	the	DET
gp-186	154	11	pivotal	pivotal	ADJ
gp-186	154	12	role	role	NOUN
gp-186	154	13	played	play	VERB
gp-186	154	14	by	by	ADP
gp-186	154	15	stakeholders	stakeholder	NOUN
gp-186	154	16	in	in	ADP
gp-186	154	17	establishing	establish	VERB
gp-186	154	18	connections	connection	NOUN
gp-186	154	19	with	with	ADP
gp-186	154	20	audit	audit	NOUN
gp-186	154	21	quality	quality	NOUN
gp-186	154	22	.	.	PUNCT
gp-186	155	1	this	this	PRON
gp-186	155	2	extends	extend	VERB
gp-186	155	3	beyond	beyond	ADP
gp-186	155	4	the	the	DET
gp-186	155	5	linear	linear	ADJ
gp-186	155	6	relationship	relationship	NOUN
gp-186	155	7	of	of	ADP
gp-186	155	8	input	input	NOUN
gp-186	155	9	=	=	NOUN
gp-186	155	10	>	>	X
gp-186	155	11	process	process	NOUN
gp-186	155	12	=	=	SYM
gp-186	155	13	>	>	X
gp-186	155	14	output	output	NOUN
gp-186	155	15	and	and	CCONJ
gp-186	155	16	delves	delf	NOUN
gp-186	155	17	into	into	ADP
gp-186	155	18	the	the	DET
gp-186	155	19	broader	broad	ADJ
gp-186	155	20	spectrum	spectrum	NOUN
gp-186	155	21	of	of	ADP
gp-186	155	22	audit	audit	NOUN
gp-186	155	23	quality	quality	NOUN
gp-186	155	24	drivers	driver	NOUN
gp-186	155	25	,	,	PUNCT
gp-186	155	26	some	some	PRON
gp-186	155	27	of	of	ADP
gp-186	155	28	which	which	PRON
gp-186	155	29	are	be	AUX
gp-186	155	30	not	not	PART
gp-186	155	31	under	under	ADP
gp-186	155	32	the	the	DET
gp-186	155	33	direct	direct	ADJ
gp-186	155	34	control	control	NOUN
gp-186	155	35	of	of	ADP
gp-186	155	36	public	public	ADJ
gp-186	155	37	audit	audit	NOUN
gp-186	155	38	firms	firm	NOUN
gp-186	155	39	(	(	PUNCT
gp-186	155	40	paf	paf	PROPN
gp-186	155	41	)	)	PUNCT
gp-186	155	42	.	.	PUNCT
gp-186	156	1	these	these	DET
gp-186	156	2	drivers	driver	NOUN
gp-186	156	3	can	can	AUX
gp-186	156	4	be	be	AUX
gp-186	156	5	effectively	effectively	ADV
gp-186	156	6	managed	manage	VERB
gp-186	156	7	,	,	PUNCT
gp-186	156	8	exerting	exert	VERB
gp-186	156	9	a	a	DET
gp-186	156	10	positive	positive	ADJ
gp-186	156	11	influence	influence	NOUN
gp-186	156	12	on	on	ADP
gp-186	156	13	audit	audit	NOUN
gp-186	156	14	quality	quality	NOUN
gp-186	156	15	.	.	PUNCT
gp-186	157	1	the	the	DET
gp-186	157	2	inputs	input	NOUN
gp-186	157	3	influencing	influence	VERB
gp-186	157	4	the	the	DET
gp-186	157	5	auditing	auditing	NOUN
gp-186	157	6	process	process	NOUN
gp-186	157	7	are	be	AUX
gp-186	157	8	multifaceted	multifacete	VERB
gp-186	157	9	,	,	PUNCT
gp-186	157	10	encompassing	encompass	VERB
gp-186	157	11	various	various	ADJ
gp-186	157	12	factors	factor	NOUN
gp-186	157	13	.	.	PUNCT
gp-186	158	1	within	within	ADP
gp-186	158	2	the	the	DET
gp-186	158	3	realm	realm	NOUN
gp-186	158	4	of	of	ADP
gp-186	158	5	the	the	DET
gp-186	158	6	audit	audit	NOUN
gp-186	158	7	process	process	NOUN
gp-186	158	8	and	and	CCONJ
gp-186	158	9	quality	quality	NOUN
gp-186	158	10	control	control	NOUN
gp-186	158	11	methodologies	methodology	NOUN
gp-186	158	12	,	,	PUNCT
gp-186	158	13	the	the	DET
gp-186	158	14	prevailing	prevail	VERB
gp-186	158	15	culture	culture	NOUN
gp-186	158	16	within	within	ADP
gp-186	158	17	a	a	DET
gp-186	158	18	public	public	ADJ
gp-186	158	19	accounting	accounting	NOUN
gp-186	158	20	firm	firm	NOUN
gp-186	158	21	(	(	PUNCT
gp-186	158	22	paf	paf	PROPN
gp-186	158	23	)	)	PUNCT
gp-186	158	24	is	be	AUX
gp-186	158	25	of	of	ADP
gp-186	158	26	paramount	paramount	ADJ
gp-186	158	27	importance	importance	NOUN
gp-186	158	28	.	.	PUNCT
gp-186	159	1	this	this	PRON
gp-186	159	2	encompasses	encompass	VERB
gp-186	159	3	the	the	DET
gp-186	159	4	values	value	NOUN
gp-186	159	5	,	,	PUNCT
gp-186	159	6	ethics	ethic	NOUN
gp-186	159	7	,	,	PUNCT
gp-186	159	8	attitudes	attitude	NOUN
gp-186	159	9	,	,	PUNCT
gp-186	159	10	as	as	ADV
gp-186	159	11	well	well	ADV
gp-186	159	12	as	as	ADP
gp-186	159	13	elements	element	NOUN
gp-186	159	14	of	of	ADP
gp-186	159	15	time	time	NOUN
gp-186	159	16	,	,	PUNCT
gp-186	159	17	knowledge	knowledge	NOUN
gp-186	159	18	,	,	PUNCT
gp-186	159	19	and	and	CCONJ
gp-186	159	20	skills	skill	NOUN
gp-186	159	21	brought	bring	VERB
gp-186	159	22	to	to	PART
gp-186	159	23	bear	bear	VERB
gp-186	159	24	on	on	ADP
gp-186	159	25	the	the	DET
gp-186	159	26	auditing	auditing	NOUN
gp-186	159	27	american	american	PROPN
gp-186	159	28	journal	journal	PROPN
gp-186	159	29	of	of	ADP
gp-186	159	30	economic	economic	ADJ
gp-186	159	31	and	and	CCONJ
gp-186	159	32	management	management	NOUN
gp-186	159	33	business	business	NOUN
gp-186	159	34	vol	vol	NOUN
gp-186	159	35	.	.	PROPN
gp-186	160	1	4	4	NUM
gp-186	160	2	no	no	NOUN
gp-186	160	3	.	.	NOUN
gp-186	160	4	3	3	NUM
gp-186	160	5	march	march	NOUN
gp-186	160	6	2025	2025	NUM
gp-186	160	7	204	204	NUM
gp-186	160	8	process	process	NOUN
gp-186	160	9	.	.	PUNCT
gp-186	161	1	rigorous	rigorous	ADJ
gp-186	161	2	audit	audit	NOUN
gp-186	161	3	methods	method	NOUN
gp-186	161	4	and	and	CCONJ
gp-186	161	5	adherence	adherence	NOUN
gp-186	161	6	to	to	ADP
gp-186	161	7	quality	quality	NOUN
gp-186	161	8	control	control	NOUN
gp-186	161	9	protocols	protocol	NOUN
gp-186	161	10	are	be	AUX
gp-186	161	11	mandated	mandate	VERB
gp-186	161	12	for	for	SCONJ
gp-186	161	13	auditors	auditor	NOUN
gp-186	161	14	to	to	PART
gp-186	161	15	ensure	ensure	VERB
gp-186	161	16	compliance	compliance	NOUN
gp-186	161	17	with	with	ADP
gp-186	161	18	all	all	DET
gp-186	161	19	relevant	relevant	ADJ
gp-186	161	20	laws	law	NOUN
gp-186	161	21	,	,	PUNCT
gp-186	161	22	rules	rule	NOUN
gp-186	161	23	,	,	PUNCT
gp-186	161	24	and	and	CCONJ
gp-186	161	25	standards	standard	NOUN
gp-186	161	26	.	.	PUNCT
gp-186	162	1	the	the	DET
gp-186	162	2	output	output	NOUN
gp-186	162	3	,	,	PUNCT
gp-186	162	4	or	or	CCONJ
gp-186	162	5	the	the	DET
gp-186	162	6	culmination	culmination	NOUN
gp-186	162	7	of	of	ADP
gp-186	162	8	this	this	DET
gp-186	162	9	intricate	intricate	ADJ
gp-186	162	10	process	process	NOUN
gp-186	162	11	,	,	PUNCT
gp-186	162	12	acknowledges	acknowledge	VERB
gp-186	162	13	the	the	DET
gp-186	162	14	dynamic	dynamic	ADJ
gp-186	162	15	aspect	aspect	NOUN
gp-186	162	16	of	of	ADP
gp-186	162	17	stakeholder	stakeholder	NOUN
gp-186	162	18	influence	influence	NOUN
gp-186	162	19	on	on	ADP
gp-186	162	20	the	the	DET
gp-186	162	21	outcome	outcome	NOUN
gp-186	162	22	.	.	PUNCT
gp-186	163	1	regulatory	regulatory	ADJ
gp-186	163	2	bodies	body	NOUN
gp-186	163	3	,	,	PUNCT
gp-186	163	4	for	for	ADP
gp-186	163	5	instance	instance	NOUN
gp-186	163	6	,	,	PUNCT
gp-186	163	7	possess	possess	VERB
gp-186	163	8	the	the	DET
gp-186	163	9	ability	ability	NOUN
gp-186	163	10	to	to	PART
gp-186	163	11	impact	impact	VERB
gp-186	163	12	the	the	DET
gp-186	163	13	final	final	ADJ
gp-186	163	14	results	result	NOUN
gp-186	163	15	.	.	PUNCT
gp-186	164	1	on	on	ADP
gp-186	164	2	the	the	DET
gp-186	164	3	contrary	contrary	NOUN
gp-186	164	4	,	,	PUNCT
gp-186	164	5	the	the	DET
gp-186	164	6	output	output	NOUN
gp-186	164	7	,	,	PUNCT
gp-186	164	8	manifested	manifest	VERB
gp-186	164	9	in	in	ADP
gp-186	164	10	the	the	DET
gp-186	164	11	form	form	NOUN
gp-186	164	12	of	of	ADP
gp-186	164	13	the	the	DET
gp-186	164	14	auditor	auditor	NOUN
gp-186	164	15	's	's	PART
gp-186	164	16	report	report	NOUN
gp-186	164	17	,	,	PUNCT
gp-186	164	18	tends	tend	VERB
gp-186	164	19	to	to	PART
gp-186	164	20	exhibit	exhibit	VERB
gp-186	164	21	a	a	DET
gp-186	164	22	more	more	ADV
gp-186	164	23	standardized	standardized	ADJ
gp-186	164	24	nature	nature	NOUN
gp-186	164	25	when	when	SCONJ
gp-186	164	26	viewed	view	VERB
gp-186	164	27	by	by	ADP
gp-186	164	28	certain	certain	ADJ
gp-186	164	29	stakeholders	stakeholder	NOUN
gp-186	164	30	such	such	ADJ
gp-186	164	31	as	as	ADP
gp-186	164	32	investors	investor	NOUN
gp-186	164	33	.	.	PUNCT
gp-186	165	1	in	in	ADP
gp-186	165	2	conclusion	conclusion	NOUN
gp-186	165	3	,	,	PUNCT
gp-186	165	4	a	a	DET
gp-186	165	5	nuanced	nuanced	ADJ
gp-186	165	6	understanding	understanding	NOUN
gp-186	165	7	of	of	ADP
gp-186	165	8	audit	audit	NOUN
gp-186	165	9	quality	quality	NOUN
gp-186	165	10	necessitates	necessitate	VERB
gp-186	165	11	delving	delve	VERB
gp-186	165	12	into	into	ADP
gp-186	165	13	the	the	DET
gp-186	165	14	multifaceted	multifaceted	ADJ
gp-186	165	15	relationships	relationship	NOUN
gp-186	165	16	between	between	ADP
gp-186	165	17	inputs	input	NOUN
gp-186	165	18	,	,	PUNCT
gp-186	165	19	processes	process	NOUN
gp-186	165	20	,	,	PUNCT
gp-186	165	21	and	and	CCONJ
gp-186	165	22	outputs	output	NOUN
gp-186	165	23	.	.	PUNCT
gp-186	166	1	stakeholder	stakeholder	NOUN
gp-186	166	2	dynamics	dynamic	NOUN
gp-186	166	3	,	,	PUNCT
gp-186	166	4	both	both	CCONJ
gp-186	166	5	direct	direct	ADJ
gp-186	166	6	and	and	CCONJ
gp-186	166	7	indirect	indirect	ADJ
gp-186	166	8	,	,	PUNCT
gp-186	166	9	play	play	VERB
gp-186	166	10	a	a	DET
gp-186	166	11	crucial	crucial	ADJ
gp-186	166	12	role	role	NOUN
gp-186	166	13	in	in	ADP
gp-186	166	14	shaping	shape	VERB
gp-186	166	15	the	the	DET
gp-186	166	16	outcome	outcome	NOUN
gp-186	166	17	of	of	ADP
gp-186	166	18	the	the	DET
gp-186	166	19	auditing	auditing	NOUN
gp-186	166	20	process	process	NOUN
gp-186	166	21	,	,	PUNCT
gp-186	166	22	emphasizing	emphasize	VERB
gp-186	166	23	the	the	DET
gp-186	166	24	need	need	NOUN
gp-186	166	25	for	for	ADP
gp-186	166	26	comprehensive	comprehensive	ADJ
gp-186	166	27	regulatory	regulatory	ADJ
gp-186	166	28	and	and	CCONJ
gp-186	166	29	academic	academic	ADJ
gp-186	166	30	consideration	consideration	NOUN
gp-186	166	31	.	.	PUNCT
gp-186	167	1	the	the	DET
gp-186	167	2	outcomes	outcome	NOUN
gp-186	167	3	of	of	ADP
gp-186	167	4	this	this	DET
gp-186	167	5	research	research	NOUN
gp-186	167	6	provide	provide	VERB
gp-186	167	7	compelling	compelling	ADJ
gp-186	167	8	insights	insight	NOUN
gp-186	167	9	into	into	ADP
gp-186	167	10	the	the	DET
gp-186	167	11	critical	critical	ADJ
gp-186	167	12	role	role	NOUN
gp-186	167	13	played	play	VERB
gp-186	167	14	by	by	ADP
gp-186	167	15	organizational	organizational	ADJ
gp-186	167	16	commitment	commitment	NOUN
gp-186	167	17	as	as	ADP
gp-186	167	18	a	a	DET
gp-186	167	19	moderating	moderate	VERB
gp-186	167	20	variable	variable	NOUN
gp-186	167	21	.	.	PUNCT
gp-186	168	1	its	its	PRON
gp-186	168	2	significant	significant	ADJ
gp-186	168	3	impact	impact	NOUN
gp-186	168	4	is	be	AUX
gp-186	168	5	evident	evident	ADJ
gp-186	168	6	in	in	ADP
gp-186	168	7	the	the	DET
gp-186	168	8	enhancement	enhancement	NOUN
gp-186	168	9	of	of	ADP
gp-186	168	10	both	both	CCONJ
gp-186	168	11	the	the	DET
gp-186	168	12	efficiency	efficiency	NOUN
gp-186	168	13	and	and	CCONJ
gp-186	168	14	independence	independence	NOUN
gp-186	168	15	of	of	ADP
gp-186	168	16	the	the	DET
gp-186	168	17	audit	audit	NOUN
gp-186	168	18	committee	committee	NOUN
gp-186	168	19	,	,	PUNCT
gp-186	168	20	thereby	thereby	ADV
gp-186	168	21	contributing	contribute	VERB
gp-186	168	22	positively	positively	ADV
gp-186	168	23	to	to	ADP
gp-186	168	24	the	the	DET
gp-186	168	25	regulation	regulation	NOUN
gp-186	168	26	of	of	ADP
gp-186	168	27	audit	audit	NOUN
gp-186	168	28	quality	quality	NOUN
gp-186	168	29	.	.	PUNCT
gp-186	169	1	this	this	PRON
gp-186	169	2	,	,	PUNCT
gp-186	169	3	in	in	ADP
gp-186	169	4	turn	turn	NOUN
gp-186	169	5	,	,	PUNCT
gp-186	169	6	results	result	VERB
gp-186	169	7	in	in	ADP
gp-186	169	8	a	a	DET
gp-186	169	9	notable	notable	ADJ
gp-186	169	10	improvement	improvement	NOUN
gp-186	169	11	in	in	ADP
gp-186	169	12	the	the	DET
gp-186	169	13	integrity	integrity	NOUN
gp-186	169	14	of	of	ADP
gp-186	169	15	financial	financial	ADJ
gp-186	169	16	statements	statement	NOUN
gp-186	169	17	.	.	PUNCT
gp-186	170	1	consequently	consequently	ADV
gp-186	170	2	,	,	PUNCT
gp-186	170	3	organizations	organization	NOUN
gp-186	170	4	operating	operate	VERB
gp-186	170	5	within	within	ADP
gp-186	170	6	sectors	sector	NOUN
gp-186	170	7	like	like	ADP
gp-186	170	8	finance	finance	NOUN
gp-186	170	9	and	and	CCONJ
gp-186	170	10	entities	entity	NOUN
gp-186	170	11	such	such	ADJ
gp-186	170	12	as	as	ADP
gp-186	170	13	the	the	DET
gp-186	170	14	public	public	ADJ
gp-186	170	15	administration	administration	NOUN
gp-186	170	16	fund	fund	PROPN
gp-186	170	17	(	(	PUNCT
gp-186	170	18	paf	paf	PROPN
gp-186	170	19	)	)	PUNCT
gp-186	170	20	are	be	AUX
gp-186	170	21	strongly	strongly	ADV
gp-186	170	22	encouraged	encourage	VERB
gp-186	170	23	to	to	PART
gp-186	170	24	foster	foster	VERB
gp-186	170	25	heightened	heightened	ADJ
gp-186	170	26	levels	level	NOUN
gp-186	170	27	of	of	ADP
gp-186	170	28	organizational	organizational	ADJ
gp-186	170	29	commitment	commitment	NOUN
gp-186	170	30	within	within	ADP
gp-186	170	31	their	their	PRON
gp-186	170	32	organizational	organizational	ADJ
gp-186	170	33	frameworks	framework	NOUN
gp-186	170	34	proactively	proactively	ADV
gp-186	170	35	.	.	PUNCT
gp-186	171	1	by	by	ADP
gp-186	171	2	doing	do	VERB
gp-186	171	3	so	so	ADV
gp-186	171	4	,	,	PUNCT
gp-186	171	5	these	these	DET
gp-186	171	6	entities	entity	NOUN
gp-186	171	7	can	can	AUX
gp-186	171	8	facilitate	facilitate	VERB
gp-186	171	9	the	the	DET
gp-186	171	10	cultivation	cultivation	NOUN
gp-186	171	11	of	of	ADP
gp-186	171	12	enduring	endure	VERB
gp-186	171	13	relationships	relationship	NOUN
gp-186	171	14	and	and	CCONJ
gp-186	171	15	effectively	effectively	ADV
gp-186	171	16	mitigate	mitigate	VERB
gp-186	171	17	the	the	DET
gp-186	171	18	likelihood	likelihood	NOUN
gp-186	171	19	of	of	ADP
gp-186	171	20	prematurely	prematurely	ADV
gp-186	171	21	terminating	terminate	VERB
gp-186	171	22	connections	connection	NOUN
gp-186	171	23	with	with	ADP
gp-186	171	24	the	the	DET
gp-186	171	25	involved	involved	ADJ
gp-186	171	26	parties	party	NOUN
gp-186	171	27	.	.	PUNCT
gp-186	172	1	barner	barner	PROPN
gp-186	172	2	's	's	PART
gp-186	172	3	(	(	PUNCT
gp-186	172	4	2016	2016	NUM
gp-186	172	5	)	)	PUNCT
gp-186	172	6	insightful	insightful	ADJ
gp-186	172	7	framework	framework	NOUN
gp-186	172	8	provides	provide	VERB
gp-186	172	9	a	a	DET
gp-186	172	10	nuanced	nuanced	ADJ
gp-186	172	11	understanding	understanding	NOUN
gp-186	172	12	of	of	ADP
gp-186	172	13	the	the	DET
gp-186	172	14	indicators	indicator	NOUN
gp-186	172	15	used	use	VERB
gp-186	172	16	to	to	PART
gp-186	172	17	assess	assess	VERB
gp-186	172	18	an	an	DET
gp-186	172	19	individual	individual	NOUN
gp-186	172	20	's	's	PART
gp-186	172	21	commitment	commitment	NOUN
gp-186	172	22	to	to	ADP
gp-186	172	23	a	a	DET
gp-186	172	24	relationship	relationship	NOUN
gp-186	172	25	,	,	PUNCT
gp-186	172	26	namely	namely	ADV
gp-186	172	27	,	,	PUNCT
gp-186	172	28	satisfaction	satisfaction	NOUN
gp-186	172	29	and	and	CCONJ
gp-186	172	30	participation	participation	NOUN
gp-186	172	31	.	.	PUNCT
gp-186	173	1	the	the	DET
gp-186	173	2	first	first	ADJ
gp-186	173	3	indicator	indicator	NOUN
gp-186	173	4	involves	involve	VERB
gp-186	173	5	evaluating	evaluate	VERB
gp-186	173	6	the	the	DET
gp-186	173	7	extent	extent	NOUN
gp-186	173	8	to	to	PART
gp-186	173	9	which	which	PRON
gp-186	173	10	a	a	DET
gp-186	173	11	relationship	relationship	NOUN
gp-186	173	12	fulfills	fulfill	VERB
gp-186	173	13	fundamental	fundamental	ADJ
gp-186	173	14	needs	need	NOUN
gp-186	173	15	and	and	CCONJ
gp-186	173	16	delivers	deliver	VERB
gp-186	173	17	valuable	valuable	ADJ
gp-186	173	18	outcomes	outcome	NOUN
gp-186	173	19	.	.	PUNCT
gp-186	174	1	the	the	DET
gp-186	174	2	second	second	ADJ
gp-186	174	3	indicator	indicator	NOUN
gp-186	174	4	delves	delve	VERB
gp-186	174	5	into	into	ADP
gp-186	174	6	the	the	DET
gp-186	174	7	qualitative	qualitative	ADJ
gp-186	174	8	comparison	comparison	NOUN
gp-186	174	9	of	of	ADP
gp-186	174	10	alternatives	alternative	NOUN
gp-186	174	11	,	,	PUNCT
gp-186	174	12	assessing	assess	VERB
gp-186	174	13	achievements	achievement	NOUN
gp-186	174	14	against	against	ADP
gp-186	174	15	the	the	DET
gp-186	174	16	ideal	ideal	ADJ
gp-186	174	17	expectations	expectation	NOUN
gp-186	174	18	of	of	ADP
gp-186	174	19	the	the	DET
gp-186	174	20	partner	partner	NOUN
gp-186	174	21	.	.	PUNCT
gp-186	175	1	both	both	PRON
gp-186	175	2	of	of	ADP
gp-186	175	3	these	these	DET
gp-186	175	4	satisfaction	satisfaction	NOUN
gp-186	175	5	factors	factor	NOUN
gp-186	175	6	exert	exert	VERB
gp-186	175	7	a	a	DET
gp-186	175	8	significant	significant	ADJ
gp-186	175	9	influence	influence	NOUN
gp-186	175	10	on	on	ADP
gp-186	175	11	the	the	DET
gp-186	175	12	level	level	NOUN
gp-186	175	13	of	of	ADP
gp-186	175	14	commitment	commitment	NOUN
gp-186	175	15	within	within	ADP
gp-186	175	16	a	a	DET
gp-186	175	17	relationship	relationship	NOUN
gp-186	175	18	.	.	PUNCT
gp-186	176	1	furthermore	furthermore	ADV
gp-186	176	2	,	,	PUNCT
gp-186	176	3	the	the	DET
gp-186	176	4	depth	depth	NOUN
gp-186	176	5	of	of	ADP
gp-186	176	6	commitment	commitment	NOUN
gp-186	176	7	is	be	AUX
gp-186	176	8	intricately	intricately	ADV
gp-186	176	9	linked	link	VERB
gp-186	176	10	to	to	ADP
gp-186	176	11	the	the	DET
gp-186	176	12	level	level	NOUN
gp-186	176	13	of	of	ADP
gp-186	176	14	investment	investment	NOUN
gp-186	176	15	,	,	PUNCT
gp-186	176	16	which	which	PRON
gp-186	176	17	can	can	AUX
gp-186	176	18	manifest	manifest	VERB
gp-186	176	19	in	in	ADP
gp-186	176	20	terms	term	NOUN
gp-186	176	21	of	of	ADP
gp-186	176	22	time	time	NOUN
gp-186	176	23	,	,	PUNCT
gp-186	176	24	emotional	emotional	ADJ
gp-186	176	25	energy	energy	NOUN
gp-186	176	26	,	,	PUNCT
gp-186	176	27	or	or	CCONJ
gp-186	176	28	personal	personal	ADJ
gp-186	176	29	sacrifice	sacrifice	NOUN
gp-186	176	30	.	.	PUNCT
gp-186	177	1	a	a	DET
gp-186	177	2	person	person	NOUN
gp-186	177	3	's	's	PART
gp-186	177	4	reluctance	reluctance	NOUN
gp-186	177	5	to	to	PART
gp-186	177	6	terminate	terminate	VERB
gp-186	177	7	a	a	DET
gp-186	177	8	relationship	relationship	NOUN
gp-186	177	9	often	often	ADV
gp-186	177	10	stems	stem	VERB
gp-186	177	11	from	from	ADP
gp-186	177	12	the	the	DET
gp-186	177	13	perceived	perceive	VERB
gp-186	177	14	investment	investment	NOUN
gp-186	177	15	in	in	ADP
gp-186	177	16	it	it	PRON
gp-186	177	17	,	,	PUNCT
gp-186	177	18	reflecting	reflect	VERB
gp-186	177	19	a	a	DET
gp-186	177	20	profound	profound	ADJ
gp-186	177	21	sense	sense	NOUN
gp-186	177	22	of	of	ADP
gp-186	177	23	connection	connection	NOUN
gp-186	177	24	.	.	PUNCT
gp-186	178	1	this	this	DET
gp-186	178	2	understanding	understanding	NOUN
gp-186	178	3	becomes	become	VERB
gp-186	178	4	a	a	DET
gp-186	178	5	driving	drive	VERB
gp-186	178	6	force	force	NOUN
gp-186	178	7	for	for	SCONJ
gp-186	178	8	individuals	individual	NOUN
gp-186	178	9	to	to	PART
gp-186	178	10	persist	persist	VERB
gp-186	178	11	in	in	ADP
gp-186	178	12	maintaining	maintain	VERB
gp-186	178	13	and	and	CCONJ
gp-186	178	14	nurturing	nurture	VERB
gp-186	178	15	the	the	DET
gp-186	178	16	relationship	relationship	NOUN
gp-186	178	17	,	,	PUNCT
gp-186	178	18	driven	drive	VERB
gp-186	178	19	by	by	ADP
gp-186	178	20	the	the	DET
gp-186	178	21	realization	realization	NOUN
gp-186	178	22	that	that	SCONJ
gp-186	178	23	terminating	terminate	VERB
gp-186	178	24	the	the	DET
gp-186	178	25	connection	connection	NOUN
gp-186	178	26	would	would	AUX
gp-186	178	27	equate	equate	VERB
gp-186	178	28	to	to	ADP
gp-186	178	29	a	a	DET
gp-186	178	30	wasteful	wasteful	ADJ
gp-186	178	31	dissipation	dissipation	NOUN
gp-186	178	32	of	of	ADP
gp-186	178	33	the	the	DET
gp-186	178	34	time	time	NOUN
gp-186	178	35	and	and	CCONJ
gp-186	178	36	effort	effort	NOUN
gp-186	178	37	invested	invest	VERB
gp-186	178	38	.	.	PUNCT
gp-186	179	1	in	in	ADP
gp-186	179	2	summary	summary	NOUN
gp-186	179	3	,	,	PUNCT
gp-186	179	4	organizational	organizational	ADJ
gp-186	179	5	commitment	commitment	NOUN
gp-186	179	6	emerges	emerge	VERB
gp-186	179	7	as	as	ADP
gp-186	179	8	a	a	DET
gp-186	179	9	pivotal	pivotal	ADJ
gp-186	179	10	factor	factor	NOUN
gp-186	179	11	fortifying	fortify	VERB
gp-186	179	12	the	the	DET
gp-186	179	13	audit	audit	NOUN
gp-186	179	14	committee	committee	NOUN
gp-186	179	15	's	's	PART
gp-186	179	16	effectiveness	effectiveness	NOUN
gp-186	179	17	and	and	CCONJ
gp-186	179	18	independence	independence	NOUN
gp-186	179	19	,	,	PUNCT
gp-186	179	20	thereby	thereby	ADV
gp-186	179	21	contributing	contribute	VERB
gp-186	179	22	to	to	ADP
gp-186	179	23	the	the	DET
gp-186	179	24	regulation	regulation	NOUN
gp-186	179	25	of	of	ADP
gp-186	179	26	audit	audit	NOUN
gp-186	179	27	quality	quality	NOUN
gp-186	179	28	and	and	CCONJ
gp-186	179	29	the	the	DET
gp-186	179	30	subsequent	subsequent	ADJ
gp-186	179	31	improvement	improvement	NOUN
gp-186	179	32	in	in	ADP
gp-186	179	33	financial	financial	ADJ
gp-186	179	34	statement	statement	NOUN
gp-186	179	35	integrity	integrity	NOUN
gp-186	179	36	.	.	PUNCT
gp-186	180	1	barner	barner	PROPN
gp-186	180	2	's	's	PART
gp-186	180	3	framework	framework	NOUN
gp-186	180	4	enhances	enhance	VERB
gp-186	180	5	our	our	PRON
gp-186	180	6	comprehension	comprehension	NOUN
gp-186	180	7	of	of	ADP
gp-186	180	8	the	the	DET
gp-186	180	9	nuanced	nuanced	ADJ
gp-186	180	10	dynamics	dynamic	NOUN
gp-186	180	11	within	within	ADP
gp-186	180	12	relationships	relationship	NOUN
gp-186	180	13	,	,	PUNCT
gp-186	180	14	emphasizing	emphasize	VERB
gp-186	180	15	the	the	DET
gp-186	180	16	crucial	crucial	ADJ
gp-186	180	17	role	role	NOUN
gp-186	180	18	played	play	VERB
gp-186	180	19	by	by	ADP
gp-186	180	20	satisfaction	satisfaction	NOUN
gp-186	180	21	,	,	PUNCT
gp-186	180	22	participation	participation	NOUN
gp-186	180	23	,	,	PUNCT
gp-186	180	24	and	and	CCONJ
gp-186	180	25	investment	investment	NOUN
gp-186	180	26	in	in	ADP
gp-186	180	27	sustaining	sustain	VERB
gp-186	180	28	meaningful	meaningful	ADJ
gp-186	180	29	connections	connection	NOUN
gp-186	180	30	.	.	PUNCT
gp-186	181	1	conclusion	conclusion	VERB
gp-186	181	2	the	the	DET
gp-186	181	3	study	study	NOUN
gp-186	181	4	's	's	PART
gp-186	181	5	findings	finding	NOUN
gp-186	181	6	emphasize	emphasize	VERB
gp-186	181	7	the	the	DET
gp-186	181	8	development	development	NOUN
gp-186	181	9	of	of	ADP
gp-186	181	10	a	a	DET
gp-186	181	11	model	model	NOUN
gp-186	181	12	that	that	PRON
gp-186	181	13	enhances	enhance	VERB
gp-186	181	14	financial	financial	ADJ
gp-186	181	15	yulia	yulia	PROPN
gp-186	181	16	tri	tri	PROPN
gp-186	181	17	kusumawati	kusumawati	PROPN
gp-186	181	18	,	,	PUNCT
gp-186	181	19	abdul	abdul	PROPN
gp-186	181	20	halim	halim	PROPN
gp-186	181	21	205	205	NUM
gp-186	181	22	statement	statement	NOUN
gp-186	181	23	integrity	integrity	NOUN
gp-186	181	24	,	,	PUNCT
gp-186	181	25	with	with	ADP
gp-186	181	26	organizational	organizational	ADJ
gp-186	181	27	commitment	commitment	NOUN
gp-186	181	28	serving	serve	VERB
gp-186	181	29	as	as	ADP
gp-186	181	30	a	a	DET
gp-186	181	31	crucial	crucial	ADJ
gp-186	181	32	moderator	moderator	NOUN
gp-186	181	33	,	,	PUNCT
gp-186	181	34	reinforcing	reinforce	VERB
gp-186	181	35	the	the	DET
gp-186	181	36	relationship	relationship	NOUN
gp-186	181	37	between	between	ADP
gp-186	181	38	audit	audit	NOUN
gp-186	181	39	committee	committee	NOUN
gp-186	181	40	independence	independence	NOUN
gp-186	181	41	and	and	CCONJ
gp-186	181	42	audit	audit	NOUN
gp-186	181	43	quality	quality	NOUN
gp-186	181	44	to	to	PART
gp-186	181	45	increase	increase	VERB
gp-186	181	46	the	the	DET
gp-186	181	47	likelihood	likelihood	NOUN
gp-186	181	48	of	of	ADP
gp-186	181	49	positive	positive	ADJ
gp-186	181	50	audit	audit	NOUN
gp-186	181	51	outcomes	outcome	NOUN
gp-186	181	52	.	.	PUNCT
gp-186	182	1	a	a	DET
gp-186	182	2	strong	strong	ADJ
gp-186	182	3	positive	positive	ADJ
gp-186	182	4	correlation	correlation	NOUN
gp-186	182	5	is	be	AUX
gp-186	182	6	evident	evident	ADJ
gp-186	182	7	between	between	ADP
gp-186	182	8	the	the	DET
gp-186	182	9	audit	audit	NOUN
gp-186	182	10	committee	committee	NOUN
gp-186	182	11	’s	’s	PART
gp-186	182	12	independence	independence	NOUN
gp-186	182	13	and	and	CCONJ
gp-186	182	14	audit	audit	NOUN
gp-186	182	15	quality	quality	NOUN
gp-186	182	16	,	,	PUNCT
gp-186	182	17	with	with	ADP
gp-186	182	18	this	this	DET
gp-186	182	19	connection	connection	NOUN
gp-186	182	20	becoming	become	VERB
gp-186	182	21	more	more	ADV
gp-186	182	22	pronounced	pronounced	ADJ
gp-186	182	23	as	as	SCONJ
gp-186	182	24	organizational	organizational	ADJ
gp-186	182	25	commitment	commitment	NOUN
gp-186	182	26	strengthens	strengthen	VERB
gp-186	182	27	,	,	PUNCT
gp-186	182	28	while	while	SCONJ
gp-186	182	29	audit	audit	NOUN
gp-186	182	30	quality	quality	NOUN
gp-186	182	31	functions	function	NOUN
gp-186	182	32	as	as	ADP
gp-186	182	33	a	a	DET
gp-186	182	34	mediator	mediator	NOUN
gp-186	182	35	,	,	PUNCT
gp-186	182	36	further	far	ADV
gp-186	182	37	amplifying	amplify	VERB
gp-186	182	38	the	the	DET
gp-186	182	39	impact	impact	NOUN
gp-186	182	40	of	of	ADP
gp-186	182	41	audit	audit	NOUN
gp-186	182	42	committee	committee	NOUN
gp-186	182	43	independence	independence	NOUN
gp-186	182	44	on	on	ADP
gp-186	182	45	financial	financial	ADJ
gp-186	182	46	statement	statement	NOUN
gp-186	182	47	accuracy	accuracy	NOUN
gp-186	182	48	.	.	PUNCT
gp-186	183	1	to	to	PART
gp-186	183	2	enhance	enhance	VERB
gp-186	183	3	audit	audit	NOUN
gp-186	183	4	quality	quality	NOUN
gp-186	183	5	,	,	PUNCT
gp-186	183	6	regulatory	regulatory	ADJ
gp-186	183	7	bodies	body	NOUN
gp-186	183	8	and	and	CCONJ
gp-186	183	9	policymakers	policymaker	NOUN
gp-186	183	10	should	should	AUX
gp-186	183	11	implement	implement	VERB
gp-186	183	12	measures	measure	NOUN
gp-186	183	13	that	that	PRON
gp-186	183	14	strengthen	strengthen	VERB
gp-186	183	15	audit	audit	NOUN
gp-186	183	16	committee	committee	NOUN
gp-186	183	17	independence	independence	NOUN
gp-186	183	18	,	,	PUNCT
gp-186	183	19	such	such	ADJ
gp-186	183	20	as	as	ADP
gp-186	183	21	stricter	strict	ADJ
gp-186	183	22	governance	governance	NOUN
gp-186	183	23	requirements	requirement	NOUN
gp-186	183	24	and	and	CCONJ
gp-186	183	25	mandatory	mandatory	ADJ
gp-186	183	26	training	training	NOUN
gp-186	183	27	programs	program	NOUN
gp-186	183	28	for	for	ADP
gp-186	183	29	committee	committee	NOUN
gp-186	183	30	members	member	NOUN
gp-186	183	31	.	.	PUNCT
gp-186	184	1	the	the	DET
gp-186	184	2	study	study	NOUN
gp-186	184	3	also	also	ADV
gp-186	184	4	highlights	highlight	VERB
gp-186	184	5	the	the	DET
gp-186	184	6	essential	essential	ADJ
gp-186	184	7	role	role	NOUN
gp-186	184	8	of	of	ADP
gp-186	184	9	public	public	ADJ
gp-186	184	10	audit	audit	NOUN
gp-186	184	11	firms	firm	NOUN
gp-186	184	12	(	(	PUNCT
gp-186	184	13	pafs	pafs	NOUN
gp-186	184	14	)	)	PUNCT
gp-186	184	15	in	in	ADP
gp-186	184	16	maintaining	maintain	VERB
gp-186	184	17	high	high	ADJ
gp-186	184	18	-	-	PUNCT
gp-186	184	19	quality	quality	NOUN
gp-186	184	20	audits	audits	NOUN
gp-186	184	21	by	by	ADP
gp-186	184	22	specializing	specialize	VERB
gp-186	184	23	in	in	ADP
gp-186	184	24	specific	specific	ADJ
gp-186	184	25	industries	industry	NOUN
gp-186	184	26	,	,	PUNCT
gp-186	184	27	enabling	enable	VERB
gp-186	184	28	them	they	PRON
gp-186	184	29	to	to	PART
gp-186	184	30	develop	develop	VERB
gp-186	184	31	indepth	indepth	ADJ
gp-186	184	32	expertise	expertise	NOUN
gp-186	184	33	,	,	PUNCT
gp-186	184	34	address	address	VERB
gp-186	184	35	industry	industry	NOUN
gp-186	184	36	-	-	PUNCT
gp-186	184	37	specific	specific	ADJ
gp-186	184	38	challenges	challenge	NOUN
gp-186	184	39	,	,	PUNCT
gp-186	184	40	and	and	CCONJ
gp-186	184	41	ensure	ensure	VERB
gp-186	184	42	more	more	ADV
gp-186	184	43	rigorous	rigorous	ADJ
gp-186	184	44	financial	financial	ADJ
gp-186	184	45	oversight	oversight	NOUN
gp-186	184	46	;	;	PUNCT
gp-186	184	47	however	however	ADV
gp-186	184	48	,	,	PUNCT
gp-186	184	49	implementing	implement	VERB
gp-186	184	50	such	such	ADJ
gp-186	184	51	specialization	specialization	NOUN
gp-186	184	52	requires	require	VERB
gp-186	184	53	overcoming	overcome	VERB
gp-186	184	54	barriers	barrier	NOUN
gp-186	184	55	such	such	ADJ
gp-186	184	56	as	as	ADP
gp-186	184	57	the	the	DET
gp-186	184	58	high	high	ADJ
gp-186	184	59	costs	cost	NOUN
gp-186	184	60	of	of	ADP
gp-186	184	61	industry	industry	NOUN
gp-186	184	62	-	-	PUNCT
gp-186	184	63	specific	specific	ADJ
gp-186	184	64	training	training	NOUN
gp-186	184	65	,	,	PUNCT
gp-186	184	66	resistance	resistance	NOUN
gp-186	184	67	to	to	PART
gp-186	184	68	change	change	VERB
gp-186	184	69	,	,	PUNCT
gp-186	184	70	and	and	CCONJ
gp-186	184	71	the	the	DET
gp-186	184	72	need	need	NOUN
gp-186	184	73	for	for	ADP
gp-186	184	74	continuous	continuous	ADJ
gp-186	184	75	regulatory	regulatory	ADJ
gp-186	184	76	adaptation	adaptation	NOUN
gp-186	184	77	.	.	PUNCT
gp-186	185	1	pafs	pafs	NOUN
gp-186	185	2	should	should	AUX
gp-186	185	3	focus	focus	VERB
gp-186	185	4	on	on	ADP
gp-186	185	5	differentiation	differentiation	NOUN
gp-186	185	6	by	by	ADP
gp-186	185	7	offering	offer	VERB
gp-186	185	8	tailored	tailor	VERB
gp-186	185	9	audit	audit	NOUN
gp-186	185	10	services	service	NOUN
gp-186	185	11	that	that	PRON
gp-186	185	12	align	align	VERB
gp-186	185	13	with	with	ADP
gp-186	185	14	industry	industry	NOUN
gp-186	185	15	needs	need	NOUN
gp-186	185	16	,	,	PUNCT
gp-186	185	17	positioning	position	VERB
gp-186	185	18	themselves	themselves	PRON
gp-186	185	19	as	as	ADP
gp-186	185	20	leaders	leader	NOUN
gp-186	185	21	in	in	ADP
gp-186	185	22	their	their	PRON
gp-186	185	23	respective	respective	ADJ
gp-186	185	24	fields	field	NOUN
gp-186	185	25	,	,	PUNCT
gp-186	185	26	while	while	SCONJ
gp-186	185	27	policymakers	policymaker	NOUN
gp-186	185	28	could	could	AUX
gp-186	185	29	introduce	introduce	VERB
gp-186	185	30	incentives	incentive	NOUN
gp-186	185	31	for	for	ADP
gp-186	185	32	pafs	pafs	NOUN
gp-186	185	33	that	that	PRON
gp-186	185	34	develop	develop	VERB
gp-186	185	35	specialized	specialized	ADJ
gp-186	185	36	audit	audit	NOUN
gp-186	185	37	frameworks	framework	NOUN
gp-186	185	38	,	,	PUNCT
gp-186	185	39	encouraging	encourage	VERB
gp-186	185	40	firms	firm	NOUN
gp-186	185	41	to	to	PART
gp-186	185	42	deepen	deepen	VERB
gp-186	185	43	their	their	PRON
gp-186	185	44	industry	industry	NOUN
gp-186	185	45	expertise	expertise	NOUN
gp-186	185	46	while	while	SCONJ
gp-186	185	47	ensuring	ensure	VERB
gp-186	185	48	compliance	compliance	NOUN
gp-186	185	49	with	with	ADP
gp-186	185	50	evolving	evolve	VERB
gp-186	185	51	regulations	regulation	NOUN
gp-186	185	52	.	.	PUNCT
gp-186	186	1	furthermore	furthermore	ADV
gp-186	186	2	,	,	PUNCT
gp-186	186	3	the	the	DET
gp-186	186	4	study	study	NOUN
gp-186	186	5	underscores	underscore	VERB
gp-186	186	6	the	the	DET
gp-186	186	7	importance	importance	NOUN
gp-186	186	8	of	of	ADP
gp-186	186	9	fostering	foster	VERB
gp-186	186	10	organizational	organizational	ADJ
gp-186	186	11	commitment	commitment	NOUN
gp-186	186	12	within	within	ADP
gp-186	186	13	both	both	DET
gp-186	186	14	banking	banking	NOUN
gp-186	186	15	institutions	institution	NOUN
gp-186	186	16	and	and	CCONJ
gp-186	186	17	public	public	ADJ
gp-186	186	18	audit	audit	NOUN
gp-186	186	19	firms	firm	NOUN
gp-186	186	20	,	,	PUNCT
gp-186	186	21	as	as	SCONJ
gp-186	186	22	mcshane	mcshane	NOUN
gp-186	186	23	and	and	CCONJ
gp-186	186	24	glinow	glinow	PROPN
gp-186	186	25	(	(	PUNCT
gp-186	186	26	2016	2016	NUM
gp-186	186	27	)	)	PUNCT
gp-186	186	28	emphasize	emphasize	VERB
gp-186	186	29	that	that	SCONJ
gp-186	186	30	organizational	organizational	ADJ
gp-186	186	31	commitment	commitment	NOUN
gp-186	186	32	is	be	AUX
gp-186	186	33	a	a	DET
gp-186	186	34	key	key	ADJ
gp-186	186	35	moderator	moderator	NOUN
gp-186	186	36	directly	directly	ADV
gp-186	186	37	influencing	influence	VERB
gp-186	186	38	audit	audit	NOUN
gp-186	186	39	effectiveness	effectiveness	NOUN
gp-186	186	40	.	.	PUNCT
gp-186	187	1	building	build	VERB
gp-186	187	2	this	this	DET
gp-186	187	3	commitment	commitment	NOUN
gp-186	187	4	requires	require	VERB
gp-186	187	5	targeted	target	VERB
gp-186	187	6	policies	policy	NOUN
gp-186	187	7	prioritizing	prioritize	VERB
gp-186	187	8	employee	employee	NOUN
gp-186	187	9	wellbeing	wellbee	VERB
gp-186	187	10	,	,	PUNCT
gp-186	187	11	fairness	fairness	NOUN
gp-186	187	12	,	,	PUNCT
gp-186	187	13	and	and	CCONJ
gp-186	187	14	ethical	ethical	ADJ
gp-186	187	15	values	value	NOUN
gp-186	187	16	,	,	PUNCT
gp-186	187	17	where	where	SCONJ
gp-186	187	18	institutions	institution	NOUN
gp-186	187	19	should	should	AUX
gp-186	187	20	implement	implement	VERB
gp-186	187	21	structured	structured	ADJ
gp-186	187	22	support	support	NOUN
gp-186	187	23	systems	system	NOUN
gp-186	187	24	,	,	PUNCT
gp-186	187	25	enforce	enforce	VERB
gp-186	187	26	transparent	transparent	ADJ
gp-186	187	27	policies	policy	NOUN
gp-186	187	28	,	,	PUNCT
gp-186	187	29	and	and	CCONJ
gp-186	187	30	promote	promote	VERB
gp-186	187	31	a	a	DET
gp-186	187	32	culture	culture	NOUN
gp-186	187	33	of	of	ADP
gp-186	187	34	accountability	accountability	NOUN
gp-186	187	35	to	to	PART
gp-186	187	36	strengthen	strengthen	VERB
gp-186	187	37	commitment	commitment	NOUN
gp-186	187	38	and	and	CCONJ
gp-186	187	39	trust	trust	NOUN
gp-186	187	40	within	within	ADP
gp-186	187	41	their	their	PRON
gp-186	187	42	organizations	organization	NOUN
gp-186	187	43	.	.	PUNCT
gp-186	188	1	by	by	ADP
gp-186	188	2	instilling	instill	VERB
gp-186	188	3	shared	share	VERB
gp-186	188	4	values	value	NOUN
gp-186	188	5	and	and	CCONJ
gp-186	188	6	encouraging	encourage	VERB
gp-186	188	7	employee	employee	NOUN
gp-186	188	8	involvement	involvement	NOUN
gp-186	188	9	,	,	PUNCT
gp-186	188	10	organizations	organization	NOUN
gp-186	188	11	can	can	AUX
gp-186	188	12	enhance	enhance	VERB
gp-186	188	13	overall	overall	ADJ
gp-186	188	14	audit	audit	NOUN
gp-186	188	15	quality	quality	NOUN
gp-186	188	16	and	and	CCONJ
gp-186	188	17	contribute	contribute	VERB
gp-186	188	18	to	to	ADP
gp-186	188	19	the	the	DET
gp-186	188	20	integrity	integrity	NOUN
gp-186	188	21	of	of	ADP
gp-186	188	22	financial	financial	ADJ
gp-186	188	23	reporting	reporting	NOUN
gp-186	188	24	,	,	PUNCT
gp-186	188	25	while	while	SCONJ
gp-186	188	26	future	future	ADJ
gp-186	188	27	research	research	NOUN
gp-186	188	28	should	should	AUX
gp-186	188	29	explore	explore	VERB
gp-186	188	30	the	the	DET
gp-186	188	31	practical	practical	ADJ
gp-186	188	32	challenges	challenge	NOUN
gp-186	188	33	of	of	ADP
gp-186	188	34	implementing	implement	VERB
gp-186	188	35	these	these	DET
gp-186	188	36	recommendations	recommendation	NOUN
gp-186	188	37	to	to	PART
gp-186	188	38	ensure	ensure	VERB
gp-186	188	39	that	that	SCONJ
gp-186	188	40	proposed	propose	VERB
gp-186	188	41	policies	policy	NOUN
gp-186	188	42	effectively	effectively	ADV
gp-186	188	43	translate	translate	VERB
gp-186	188	44	into	into	ADP
gp-186	188	45	real	real	ADJ
gp-186	188	46	-	-	PUNCT
gp-186	188	47	world	world	NOUN
gp-186	188	48	improvements	improvement	NOUN
gp-186	188	49	in	in	ADP
gp-186	188	50	audit	audit	NOUN
gp-186	188	51	quality	quality	NOUN
gp-186	188	52	and	and	CCONJ
gp-186	188	53	financial	financial	ADJ
gp-186	188	54	transparency	transparency	NOUN
gp-186	188	55	.	.	PUNCT
gp-186	189	1	bibliography	bibliography	NOUN
gp-186	189	2	acito	acito	PROPN
gp-186	189	3	,	,	PUNCT
gp-186	189	4	a.	a.	NOUN
gp-186	189	5	a.	a.	PROPN
gp-186	189	6	,	,	PUNCT
gp-186	189	7	hogan	hogan	PROPN
gp-186	189	8	,	,	PUNCT
gp-186	189	9	c.	c.	PROPN
gp-186	189	10	e.	e.	PROPN
gp-186	189	11	,	,	PUNCT
gp-186	189	12	&	&	CCONJ
gp-186	189	13	mergenthaler	mergenthaler	PROPN
gp-186	189	14	,	,	PUNCT
gp-186	189	15	r.	r.	PROPN
gp-186	189	16	d.	d.	PROPN
gp-186	189	17	(	(	PUNCT
gp-186	189	18	2018	2018	NUM
gp-186	189	19	)	)	PUNCT
gp-186	189	20	.	.	PUNCT
gp-186	190	1	the	the	DET
gp-186	190	2	effects	effect	NOUN
gp-186	190	3	of	of	ADP
gp-186	190	4	pcaob	pcaob	NOUN
gp-186	190	5	inspections	inspection	NOUN
gp-186	190	6	on	on	ADP
gp-186	190	7	auditor	auditor	NOUN
gp-186	190	8	-	-	PUNCT
gp-186	190	9	client	client	NOUN
gp-186	190	10	relationships	relationship	NOUN
gp-186	190	11	.	.	PUNCT
gp-186	191	1	the	the	DET
gp-186	191	2	accounting	accounting	NOUN
gp-186	191	3	review	review	NOUN
gp-186	191	4	,	,	PUNCT
gp-186	191	5	93(2	93(2	NOUN
gp-186	191	6	)	)	PUNCT
gp-186	191	7	,	,	PUNCT
gp-186	191	8	1–35	1–35	PROPN
gp-186	191	9	.	.	PUNCT
gp-186	191	10	amalia	amalia	PROPN
gp-186	191	11	,	,	PUNCT
gp-186	191	12	f.	f.	PROPN
gp-186	191	13	a.	a.	PROPN
gp-186	191	14	,	,	PUNCT
gp-186	191	15	sutrisno	sutrisno	PROPN
gp-186	191	16	,	,	PUNCT
gp-186	191	17	s.	s.	PROPN
gp-186	191	18	,	,	PUNCT
gp-186	191	19	&	&	CCONJ
gp-186	191	20	baridwan	baridwan	PROPN
gp-186	191	21	,	,	PUNCT
gp-186	191	22	z.	z.	PROPN
gp-186	191	23	(	(	PUNCT
gp-186	191	24	2019	2019	NUM
gp-186	191	25	)	)	PUNCT
gp-186	191	26	.	.	PUNCT
gp-186	192	1	audit	audit	NOUN
gp-186	192	2	quality	quality	NOUN
gp-186	192	3	:	:	PUNCT
gp-186	192	4	does	do	AUX
gp-186	192	5	time	time	NOUN
gp-186	192	6	pressure	pressure	NOUN
gp-186	192	7	influence	influence	NOUN
gp-186	192	8	independence	independence	NOUN
gp-186	192	9	and	and	CCONJ
gp-186	192	10	audit	audit	NOUN
gp-186	192	11	procedure	procedure	NOUN
gp-186	192	12	compliance	compliance	NOUN
gp-186	192	13	of	of	ADP
gp-186	192	14	auditor	auditor	NOUN
gp-186	192	15	?	?	PUNCT
gp-186	193	1	muhammadiyah	muhammadiyah	PROPN
gp-186	193	2	university	university	PROPN
gp-186	193	3	yogyakarta	yogyakarta	PROPN
gp-186	193	4	.	.	PUNCT
gp-186	194	1	annisa	annisa	ADP
gp-186	194	2	anafiah	anafiah	PROPN
gp-186	194	3	,	,	PUNCT
gp-186	194	4	v.	v.	ADP
gp-186	194	5	a.	a.	PROPN
gp-186	194	6	,	,	PUNCT
gp-186	194	7	diyanty	diyanty	PROPN
gp-186	194	8	,	,	PUNCT
gp-186	194	9	v.	v.	ADV
gp-186	194	10	,	,	PUNCT
gp-186	194	11	&	&	CCONJ
gp-186	194	12	wardhani	wardhani	PROPN
gp-186	194	13	,	,	PUNCT
gp-186	194	14	r.	r.	PROPN
gp-186	194	15	(	(	PUNCT
gp-186	194	16	2017	2017	NUM
gp-186	194	17	)	)	PUNCT
gp-186	194	18	.	.	PUNCT
gp-186	195	1	the	the	DET
gp-186	195	2	effect	effect	NOUN
gp-186	195	3	of	of	ADP
gp-186	195	4	controlling	control	VERB
gp-186	195	5	shareholders	shareholder	NOUN
gp-186	195	6	and	and	CCONJ
gp-186	195	7	corporate	corporate	ADJ
gp-186	195	8	governance	governance	NOUN
gp-186	195	9	on	on	ADP
gp-186	195	10	audit	audit	NOUN
gp-186	195	11	quality	quality	NOUN
gp-186	195	12	.	.	PUNCT
gp-186	196	1	jurnal	jurnal	ADJ
gp-186	196	2	akuntansi	akuntansi	PROPN
gp-186	196	3	dan	dan	PROPN
gp-186	196	4	keuangan	keuangan	PROPN
gp-186	196	5	indonesia	indonesia	PROPN
gp-186	196	6	,	,	PUNCT
gp-186	196	7	14(1	14(1	NUM
gp-186	196	8	)	)	PUNCT
gp-186	196	9	,	,	PUNCT
gp-186	196	10	1	1	X
gp-186	196	11	.	.	PUNCT
gp-186	196	12	arifin	arifin	PROPN
gp-186	196	13	,	,	PUNCT
gp-186	196	14	a.	a.	PROPN
gp-186	196	15	,	,	PUNCT
gp-186	196	16	mediaty	mediaty	PROPN
gp-186	196	17	,	,	PUNCT
gp-186	196	18	m.	m.	NOUN
gp-186	196	19	,	,	PUNCT
gp-186	196	20	arifuddin	arifuddin	PROPN
gp-186	196	21	,	,	PUNCT
gp-186	196	22	a.	a.	NOUN
gp-186	196	23	,	,	PUNCT
gp-186	196	24	&	&	CCONJ
gp-186	196	25	karim	karim	PROPN
gp-186	196	26	,	,	PUNCT
gp-186	196	27	r.	r.	PROPN
gp-186	196	28	a.	a.	PROPN
gp-186	196	29	(	(	PUNCT
gp-186	196	30	2021	2021	NUM
gp-186	196	31	)	)	PUNCT
gp-186	196	32	.	.	PUNCT
gp-186	197	1	the	the	DET
gp-186	197	2	effect	effect	NOUN
gp-186	197	3	of	of	ADP
gp-186	197	4	time	time	NOUN
gp-186	197	5	budget	budget	NOUN
gp-186	197	6	pressure	pressure	NOUN
gp-186	197	7	and	and	CCONJ
gp-186	197	8	task	task	NOUN
gp-186	197	9	complexity	complexity	NOUN
gp-186	197	10	on	on	ADP
gp-186	197	11	the	the	DET
gp-186	197	12	performance	performance	NOUN
gp-186	197	13	of	of	ADP
gp-186	197	14	government	government	NOUN
gp-186	197	15	internal	internal	ADJ
gp-186	197	16	auditors	auditor	NOUN
gp-186	197	17	with	with	ADP
gp-186	197	18	emotional	emotional	ADJ
gp-186	197	19	american	american	ADJ
gp-186	197	20	journal	journal	PROPN
gp-186	197	21	of	of	ADP
gp-186	197	22	economic	economic	ADJ
gp-186	197	23	and	and	CCONJ
gp-186	197	24	management	management	NOUN
gp-186	197	25	business	business	NOUN
gp-186	197	26	vol	vol	NOUN
gp-186	197	27	.	.	PROPN
gp-186	197	28	4	4	NUM
gp-186	197	29	no	no	NOUN
gp-186	197	30	.	.	NOUN
gp-186	197	31	3	3	NUM
gp-186	197	32	march	march	NOUN
gp-186	197	33	2025	2025	NUM
gp-186	197	34	206	206	NUM
gp-186	197	35	intelligence	intelligence	NOUN
gp-186	197	36	as	as	ADP
gp-186	197	37	moderation	moderation	NOUN
gp-186	197	38	variables	variable	NOUN
gp-186	197	39	.	.	PUNCT
gp-186	198	1	international	international	ADJ
gp-186	198	2	journal	journal	NOUN
gp-186	198	3	of	of	ADP
gp-186	198	4	advanced	advanced	ADJ
gp-186	198	5	engineering	engineering	NOUN
gp-186	198	6	research	research	NOUN
gp-186	198	7	and	and	CCONJ
gp-186	198	8	science	science	NOUN
gp-186	198	9	,	,	PUNCT
gp-186	198	10	5(8	5(8	NUM
gp-186	198	11	)	)	PUNCT
gp-186	198	12	,	,	PUNCT
gp-186	198	13	264234	264234	NUM
gp-186	198	14	.	.	PUNCT
gp-186	199	1	bardhan	bardhan	PROPN
gp-186	199	2	,	,	PUNCT
gp-186	199	3	i.	i.	PROPN
gp-186	199	4	,	,	PUNCT
gp-186	199	5	lin	lin	PROPN
gp-186	199	6	,	,	PUNCT
gp-186	199	7	s.	s.	PROPN
gp-186	199	8	,	,	PUNCT
gp-186	199	9	&	&	CCONJ
gp-186	199	10	hao	hao	PROPN
gp-186	199	11	,	,	PUNCT
gp-186	199	12	l.	l.	PROPN
gp-186	199	13	(	(	PUNCT
gp-186	199	14	2023	2023	NUM
gp-186	199	15	)	)	PUNCT
gp-186	199	16	.	.	PUNCT
gp-186	200	1	internal	internal	ADJ
gp-186	200	2	audit	audit	NOUN
gp-186	200	3	function	function	NOUN
gp-186	200	4	and	and	CCONJ
gp-186	200	5	the	the	DET
gp-186	200	6	precision	precision	NOUN
gp-186	200	7	and	and	CCONJ
gp-186	200	8	accuracy	accuracy	NOUN
gp-186	200	9	of	of	ADP
gp-186	200	10	management	management	NOUN
gp-186	200	11	forecasts	forecast	NOUN
gp-186	200	12	.	.	PUNCT
gp-186	201	1	journal	journal	PROPN
gp-186	201	2	of	of	ADP
gp-186	201	3	management	management	NOUN
gp-186	201	4	and	and	CCONJ
gp-186	201	5	governance	governance	NOUN
gp-186	201	6	,	,	PUNCT
gp-186	201	7	27(4	27(4	PROPN
gp-186	201	8	)	)	PUNCT
gp-186	201	9	,	,	PUNCT
gp-186	201	10	1339–1365	1339–1365	NUM
gp-186	201	11	.	.	PUNCT
gp-186	202	1	beck	beck	PROPN
gp-186	202	2	,	,	PUNCT
gp-186	202	3	m.	m.	PROPN
gp-186	202	4	j.	j.	PROPN
gp-186	202	5	,	,	PUNCT
gp-186	202	6	gunn	gunn	PROPN
gp-186	202	7	,	,	PUNCT
gp-186	202	8	j.	j.	PROPN
gp-186	202	9	l.	l.	PROPN
gp-186	202	10	,	,	PUNCT
gp-186	202	11	&	&	CCONJ
gp-186	202	12	hallman	hallman	PROPN
gp-186	202	13	,	,	PUNCT
gp-186	202	14	n.	n.	PROPN
gp-186	202	15	(	(	PUNCT
gp-186	202	16	2019	2019	NUM
gp-186	202	17	)	)	PUNCT
gp-186	202	18	.	.	PUNCT
gp-186	203	1	the	the	DET
gp-186	203	2	geographic	geographic	ADJ
gp-186	203	3	decentralization	decentralization	NOUN
gp-186	203	4	of	of	ADP
gp-186	203	5	audit	audit	NOUN
gp-186	203	6	firms	firm	NOUN
gp-186	203	7	and	and	CCONJ
gp-186	203	8	audit	audit	NOUN
gp-186	203	9	quality	quality	NOUN
gp-186	203	10	.	.	PUNCT
gp-186	204	1	journal	journal	NOUN
gp-186	204	2	of	of	ADP
gp-186	204	3	accounting	accounting	NOUN
gp-186	204	4	and	and	CCONJ
gp-186	204	5	economics	economic	NOUN
gp-186	204	6	,	,	PUNCT
gp-186	204	7	68(1	68(1	NOUN
gp-186	204	8	)	)	PUNCT
gp-186	204	9	,	,	PUNCT
gp-186	204	10	101234	101234	NUM
gp-186	204	11	.	.	PUNCT
gp-186	205	1	https://doi.org/10.1016/j.jacceco.2019.101234	https://doi.org/10.1016/j.jacceco.2019.101234	ADJ
gp-186	205	2	bell	bell	PROPN
gp-186	205	3	,	,	PUNCT
gp-186	205	4	d.	d.	PROPN
gp-186	205	5	(	(	PUNCT
gp-186	205	6	2016	2016	NUM
gp-186	205	7	)	)	PUNCT
gp-186	205	8	.	.	PUNCT
gp-186	206	1	reordering	reorder	VERB
gp-186	206	2	the	the	DET
gp-186	206	3	world	world	NOUN
gp-186	206	4	:	:	PUNCT
gp-186	206	5	essays	essay	NOUN
gp-186	206	6	on	on	ADP
gp-186	206	7	liberalism	liberalism	NOUN
gp-186	206	8	and	and	CCONJ
gp-186	206	9	empire	empire	NOUN
gp-186	206	10	.	.	PUNCT
gp-186	207	1	dn	dn	ADP
gp-186	207	2	,	,	PUNCT
gp-186	207	3	a.	a.	PROPN
gp-186	207	4	h.	h.	PROPN
gp-186	207	5	,	,	PUNCT
gp-186	207	6	nuswandari	nuswandari	PROPN
gp-186	207	7	,	,	PUNCT
gp-186	207	8	c.	c.	PROPN
gp-186	207	9	,	,	PUNCT
gp-186	207	10	&	&	CCONJ
gp-186	207	11	zainudin	zainudin	PROPN
gp-186	207	12	,	,	PUNCT
gp-186	207	13	a.	a.	NOUN
gp-186	207	14	(	(	PUNCT
gp-186	207	15	2019	2019	NUM
gp-186	207	16	)	)	PUNCT
gp-186	207	17	.	.	PUNCT
gp-186	208	1	effect	effect	NOUN
gp-186	208	2	of	of	ADP
gp-186	208	3	competence	competence	NOUN
gp-186	208	4	and	and	CCONJ
gp-186	208	5	independence	independence	NOUN
gp-186	208	6	on	on	ADP
gp-186	208	7	audit	audit	NOUN
gp-186	208	8	quality	quality	NOUN
gp-186	208	9	with	with	ADP
gp-186	208	10	auditor	auditor	NOUN
gp-186	208	11	ethics	ethic	NOUN
gp-186	208	12	as	as	ADP
gp-186	208	13	moderation	moderation	NOUN
gp-186	208	14	variable	variable	NOUN
gp-186	208	15	.	.	PUNCT
gp-186	209	1	international	international	ADJ
gp-186	209	2	conference	conference	NOUN
gp-186	209	3	on	on	ADP
gp-186	209	4	banking	banking	NOUN
gp-186	209	5	,	,	PUNCT
gp-186	209	6	accounting	accounting	NOUN
gp-186	209	7	,	,	PUNCT
gp-186	209	8	management	management	NOUN
gp-186	209	9	,	,	PUNCT
gp-186	209	10	and	and	CCONJ
gp-186	209	11	economics	economic	NOUN
gp-186	209	12	(	(	PUNCT
gp-186	209	13	icobame	icobame	NOUN
gp-186	209	14	2018	2018	NUM
gp-186	209	15	)	)	PUNCT
gp-186	209	16	,	,	PUNCT
gp-186	209	17	164–166	164–166	NUM
gp-186	209	18	.	.	PUNCT
gp-186	210	1	gelter	gelter	NOUN
gp-186	210	2	,	,	PUNCT
gp-186	210	3	m.	m.	NOUN
gp-186	210	4	,	,	PUNCT
gp-186	210	5	&	&	CCONJ
gp-186	210	6	gurrea	gurrea	PROPN
gp-186	210	7	-	-	PUNCT
gp-186	210	8	martínez	martínez	PROPN
gp-186	210	9	,	,	PUNCT
gp-186	210	10	a.	a.	NOUN
gp-186	210	11	(	(	PUNCT
gp-186	210	12	2020	2020	NUM
gp-186	210	13	)	)	PUNCT
gp-186	210	14	.	.	PUNCT
gp-186	211	1	addressing	address	VERB
gp-186	211	2	the	the	DET
gp-186	211	3	auditor	auditor	NOUN
gp-186	211	4	independence	independence	NOUN
gp-186	211	5	puzzle	puzzle	NOUN
gp-186	211	6	:	:	PUNCT
gp-186	211	7	regulatory	regulatory	ADJ
gp-186	211	8	models	model	NOUN
gp-186	211	9	and	and	CCONJ
gp-186	211	10	proposal	proposal	NOUN
gp-186	211	11	for	for	ADP
gp-186	211	12	reform	reform	NOUN
gp-186	211	13	.	.	PUNCT
gp-186	212	1	vand	vand	PROPN
gp-186	212	2	.	.	PUNCT
gp-186	213	1	j.	j.	PROPN
gp-186	213	2	transnat’l	transnat’l	PROPN
gp-186	213	3	l.	l.	PROPN
gp-186	213	4	,	,	PUNCT
gp-186	213	5	53	53	NUM
gp-186	213	6	,	,	PUNCT
gp-186	213	7	787	787	NUM
gp-186	213	8	.	.	PUNCT
gp-186	214	1	hamdan	hamdan	PROPN
gp-186	214	2	,	,	PUNCT
gp-186	214	3	a.	a.	PROPN
gp-186	214	4	m.	m.	PROPN
gp-186	214	5	m.	m.	NOUN
gp-186	214	6	(	(	PUNCT
gp-186	214	7	2017	2017	NUM
gp-186	214	8	)	)	PUNCT
gp-186	214	9	.	.	PUNCT
gp-186	215	1	the	the	DET
gp-186	215	2	role	role	NOUN
gp-186	215	3	of	of	ADP
gp-186	215	4	accounting	account	VERB
gp-186	215	5	conservatism	conservatism	NOUN
gp-186	215	6	in	in	ADP
gp-186	215	7	the	the	DET
gp-186	215	8	relationship	relationship	NOUN
gp-186	215	9	between	between	ADP
gp-186	215	10	ownership	ownership	NOUN
gp-186	215	11	structure	structure	NOUN
gp-186	215	12	and	and	CCONJ
gp-186	215	13	firm	firm	ADJ
gp-186	215	14	performance	performance	NOUN
gp-186	215	15	.	.	PUNCT
gp-186	216	1	international	international	ADJ
gp-186	216	2	journal	journal	NOUN
gp-186	216	3	of	of	ADP
gp-186	216	4	critical	critical	ADJ
gp-186	216	5	accounting	accounting	NOUN
gp-186	216	6	,	,	PUNCT
gp-186	216	7	9(5	9(5	NUM
gp-186	216	8	–	–	PUNCT
gp-186	216	9	6	6	NUM
gp-186	216	10	)	)	PUNCT
gp-186	216	11	,	,	PUNCT
gp-186	216	12	524–539	524–539	NUM
gp-186	216	13	.	.	PUNCT
gp-186	216	14	hartomo	hartomo	PROPN
gp-186	216	15	,	,	PUNCT
gp-186	216	16	g.	g.	PROPN
gp-186	216	17	(	(	PUNCT
gp-186	216	18	2019	2019	NUM
gp-186	216	19	)	)	PUNCT
gp-186	216	20	.	.	PUNCT
gp-186	217	1	kronologi	kronologi	PROPN
gp-186	217	2	kasus	kasus	PROPN
gp-186	217	3	laporan	laporan	PROPN
gp-186	217	4	keuangan	keuangan	PROPN
gp-186	217	5	garuda	garuda	PROPN
gp-186	217	6	indonesia	indonesia	PROPN
gp-186	217	7	hingga	hingga	PROPN
gp-186	217	8	kena	kena	PROPN
gp-186	217	9	sanksi	sanksi	PROPN
gp-186	217	10	.	.	PUNCT
gp-186	218	1	iryani	iryani	PROPN
gp-186	218	2	,	,	PUNCT
gp-186	218	3	l.	l.	PROPN
gp-186	218	4	d.	d.	PROPN
gp-186	218	5	(	(	PUNCT
gp-186	218	6	2017	2017	NUM
gp-186	218	7	)	)	PUNCT
gp-186	218	8	.	.	PUNCT
gp-186	219	1	the	the	DET
gp-186	219	2	effect	effect	NOUN
gp-186	219	3	of	of	ADP
gp-186	219	4	competence	competence	NOUN
gp-186	219	5	,	,	PUNCT
gp-186	219	6	independence	independence	NOUN
gp-186	219	7	,	,	PUNCT
gp-186	219	8	and	and	CCONJ
gp-186	219	9	professional	professional	ADJ
gp-186	219	10	auditors	auditor	NOUN
gp-186	219	11	to	to	PART
gp-186	219	12	audit	audit	VERB
gp-186	219	13	quality	quality	NOUN
gp-186	219	14	.	.	PUNCT
gp-186	220	1	jhss	jhss	PROPN
gp-186	220	2	(	(	PUNCT
gp-186	220	3	journal	journal	NOUN
gp-186	220	4	of	of	ADP
gp-186	220	5	humanities	humanity	NOUN
gp-186	220	6	and	and	CCONJ
gp-186	220	7	social	social	ADJ
gp-186	220	8	studies	study	NOUN
gp-186	220	9	)	)	PUNCT
gp-186	220	10	,	,	PUNCT
gp-186	220	11	1(1	1(1	NUM
gp-186	220	12	)	)	PUNCT
gp-186	220	13	,	,	PUNCT
gp-186	220	14	1–4	1–4	PROPN
gp-186	220	15	.	.	PUNCT
gp-186	220	16	jerry	jerry	PROPN
gp-186	220	17	,	,	PUNCT
gp-186	220	18	m.	m.	NOUN
gp-186	220	19	,	,	PUNCT
gp-186	220	20	&	&	CCONJ
gp-186	220	21	saidu	saidu	PROPN
gp-186	220	22	,	,	PUNCT
gp-186	220	23	s.	s.	PROPN
gp-186	220	24	(	(	PUNCT
gp-186	220	25	2018	2018	NUM
gp-186	220	26	)	)	PUNCT
gp-186	220	27	.	.	PUNCT
gp-186	221	1	the	the	DET
gp-186	221	2	impact	impact	NOUN
gp-186	221	3	of	of	ADP
gp-186	221	4	audit	audit	NOUN
gp-186	221	5	firm	firm	ADJ
gp-186	221	6	size	size	NOUN
gp-186	221	7	on	on	ADP
gp-186	221	8	financial	financial	ADJ
gp-186	221	9	reporting	reporting	NOUN
gp-186	221	10	quality	quality	NOUN
gp-186	221	11	of	of	ADP
gp-186	221	12	listed	list	VERB
gp-186	221	13	insurance	insurance	NOUN
gp-186	221	14	companies	company	NOUN
gp-186	221	15	in	in	ADP
gp-186	221	16	nigeria	nigeria	PROPN
gp-186	221	17	.	.	PUNCT
gp-186	222	1	iranian	iranian	PROPN
gp-186	222	2	journal	journal	PROPN
gp-186	222	3	of	of	ADP
gp-186	222	4	accounting	accounting	NOUN
gp-186	222	5	,	,	PUNCT
gp-186	222	6	auditing	auditing	NOUN
gp-186	222	7	and	and	CCONJ
gp-186	222	8	finance	finance	NOUN
gp-186	222	9	,	,	PUNCT
gp-186	222	10	2(1	2(1	NUM
gp-186	222	11	)	)	PUNCT
gp-186	222	12	.	.	PUNCT
gp-186	223	1	kertarajasa	kertarajasa	PROPN
gp-186	223	2	,	,	PUNCT
gp-186	223	3	a.	a.	PROPN
gp-186	223	4	y.	y.	PROPN
gp-186	223	5	,	,	PUNCT
gp-186	223	6	marwa	marwa	PROPN
gp-186	223	7	,	,	PUNCT
gp-186	223	8	t.	t.	PROPN
gp-186	223	9	,	,	PUNCT
gp-186	223	10	&	&	CCONJ
gp-186	223	11	wahyudi	wahyudi	NOUN
gp-186	223	12	,	,	PUNCT
gp-186	223	13	t.	t.	PROPN
gp-186	223	14	(	(	PUNCT
gp-186	223	15	2019	2019	NUM
gp-186	223	16	)	)	PUNCT
gp-186	223	17	.	.	PUNCT
gp-186	224	1	the	the	DET
gp-186	224	2	effect	effect	NOUN
gp-186	224	3	of	of	ADP
gp-186	224	4	competence	competence	NOUN
gp-186	224	5	,	,	PUNCT
gp-186	224	6	experience	experience	NOUN
gp-186	224	7	,	,	PUNCT
gp-186	224	8	independence	independence	NOUN
gp-186	224	9	,	,	PUNCT
gp-186	224	10	due	due	ADJ
gp-186	224	11	professional	professional	ADJ
gp-186	224	12	care	care	NOUN
gp-186	224	13	,	,	PUNCT
gp-186	224	14	and	and	CCONJ
gp-186	224	15	auditor	auditor	NOUN
gp-186	224	16	integrity	integrity	NOUN
gp-186	224	17	on	on	ADP
gp-186	224	18	audit	audit	NOUN
gp-186	224	19	quality	quality	NOUN
gp-186	224	20	with	with	ADP
gp-186	224	21	auditor	auditor	NOUN
gp-186	224	22	ethics	ethic	NOUN
gp-186	224	23	as	as	ADP
gp-186	224	24	moderating	moderate	VERB
gp-186	224	25	variable	variable	NOUN
gp-186	224	26	.	.	PUNCT
gp-186	225	1	kharuddin	kharuddin	NOUN
gp-186	225	2	,	,	PUNCT
gp-186	225	3	k.	k.	PROPN
gp-186	225	4	a.	a.	PROPN
gp-186	225	5	m.	m.	PROPN
gp-186	225	6	,	,	PUNCT
gp-186	225	7	&	&	CCONJ
gp-186	225	8	basioudis	basioudis	PROPN
gp-186	225	9	,	,	PUNCT
gp-186	225	10	i.	i.	PROPN
gp-186	225	11	(	(	PUNCT
gp-186	225	12	2022a	2022a	NUM
gp-186	225	13	)	)	PUNCT
gp-186	225	14	.	.	PUNCT
gp-186	226	1	a	a	DET
gp-186	226	2	review	review	NOUN
gp-186	226	3	of	of	ADP
gp-186	226	4	theories	theory	NOUN
gp-186	226	5	on	on	ADP
gp-186	226	6	auditor	auditor	NOUN
gp-186	226	7	industry	industry	NOUN
gp-186	226	8	specialisation	specialisation	NOUN
gp-186	226	9	.	.	PUNCT
gp-186	227	1	international	international	ADJ
gp-186	227	2	journal	journal	PROPN
gp-186	227	3	of	of	ADP
gp-186	227	4	academic	academic	ADJ
gp-186	227	5	research	research	NOUN
gp-186	227	6	in	in	ADP
gp-186	227	7	business	business	NOUN
gp-186	227	8	and	and	CCONJ
gp-186	227	9	social	social	ADJ
gp-186	227	10	sciences	science	NOUN
gp-186	227	11	,	,	PUNCT
gp-186	227	12	12(9	12(9	NUM
gp-186	227	13	)	)	PUNCT
gp-186	227	14	,	,	PUNCT
gp-186	227	15	1701–1714	1701–1714	NUM
gp-186	227	16	.	.	PUNCT
gp-186	228	1	kharuddin	kharuddin	NOUN
gp-186	228	2	,	,	PUNCT
gp-186	228	3	k.	k.	PROPN
gp-186	228	4	a.	a.	PROPN
gp-186	228	5	m.	m.	PROPN
gp-186	228	6	,	,	PUNCT
gp-186	228	7	&	&	CCONJ
gp-186	228	8	basioudis	basioudis	PROPN
gp-186	228	9	,	,	PUNCT
gp-186	228	10	i.	i.	NOUN
gp-186	228	11	(	(	PUNCT
gp-186	228	12	2022b	2022b	NUM
gp-186	228	13	)	)	PUNCT
gp-186	228	14	.	.	PUNCT
gp-186	229	1	a	a	DET
gp-186	229	2	review	review	NOUN
gp-186	229	3	of	of	ADP
gp-186	229	4	theories	theory	NOUN
gp-186	229	5	on	on	ADP
gp-186	229	6	auditor	auditor	NOUN
gp-186	229	7	industry	industry	NOUN
gp-186	229	8	specialisation	specialisation	NOUN
gp-186	229	9	.	.	PUNCT
gp-186	230	1	international	international	ADJ
gp-186	230	2	journal	journal	PROPN
gp-186	230	3	of	of	ADP
gp-186	230	4	academic	academic	ADJ
gp-186	230	5	research	research	NOUN
gp-186	230	6	in	in	ADP
gp-186	230	7	business	business	NOUN
gp-186	230	8	and	and	CCONJ
gp-186	230	9	social	social	ADJ
gp-186	230	10	sciences	science	NOUN
gp-186	230	11	,	,	PUNCT
gp-186	230	12	12(9	12(9	NUM
gp-186	230	13	)	)	PUNCT
gp-186	230	14	,	,	PUNCT
gp-186	230	15	1701–1714	1701–1714	NUM
gp-186	230	16	.	.	PUNCT
gp-186	231	1	kharuddin	kharuddin	NOUN
gp-186	231	2	,	,	PUNCT
gp-186	231	3	k.	k.	PROPN
gp-186	231	4	a.	a.	PROPN
gp-186	231	5	m.	m.	PROPN
gp-186	231	6	,	,	PUNCT
gp-186	231	7	&	&	CCONJ
gp-186	231	8	basioudis	basioudis	PROPN
gp-186	231	9	,	,	PUNCT
gp-186	231	10	i.	i.	PROPN
gp-186	231	11	(	(	PUNCT
gp-186	231	12	2022c	2022c	NUM
gp-186	231	13	)	)	PUNCT
gp-186	231	14	.	.	PUNCT
gp-186	232	1	a	a	DET
gp-186	232	2	review	review	NOUN
gp-186	232	3	of	of	ADP
gp-186	232	4	theories	theory	NOUN
gp-186	232	5	on	on	ADP
gp-186	232	6	auditor	auditor	NOUN
gp-186	232	7	industry	industry	NOUN
gp-186	232	8	specialisation	specialisation	NOUN
gp-186	232	9	.	.	PUNCT
gp-186	233	1	international	international	ADJ
gp-186	233	2	journal	journal	PROPN
gp-186	233	3	of	of	ADP
gp-186	233	4	academic	academic	ADJ
gp-186	233	5	research	research	NOUN
gp-186	233	6	in	in	ADP
gp-186	233	7	business	business	NOUN
gp-186	233	8	and	and	CCONJ
gp-186	233	9	social	social	ADJ
gp-186	233	10	sciences	science	NOUN
gp-186	233	11	,	,	PUNCT
gp-186	233	12	12(9	12(9	NUM
gp-186	233	13	)	)	PUNCT
gp-186	233	14	,	,	PUNCT
gp-186	233	15	1701–1714	1701–1714	NUM
gp-186	233	16	.	.	PUNCT
gp-186	234	1	lisa	lisa	PROPN
gp-186	234	2	,	,	PUNCT
gp-186	234	3	o.	o.	PROPN
gp-186	234	4	,	,	PUNCT
gp-186	234	5	&	&	CCONJ
gp-186	234	6	halim	halim	PROPN
gp-186	234	7	,	,	PUNCT
gp-186	234	8	a.	a.	NOUN
gp-186	234	9	(	(	PUNCT
gp-186	234	10	2023	2023	NUM
gp-186	234	11	)	)	PUNCT
gp-186	234	12	.	.	PUNCT
gp-186	235	1	konstruksi	konstruksi	PROPN
gp-186	235	2	model	model	PROPN
gp-186	235	3	kualitas	kualitas	PROPN
gp-186	235	4	laporan	laporan	VERB
gp-186	235	5	keuangan	keuangan	PROPN
gp-186	235	6	di	di	PROPN
gp-186	235	7	indonesia	indonesia	PROPN
gp-186	235	8	.	.	PUNCT
gp-186	236	1	jurnal	jurnal	PROPN
gp-186	236	2	akademi	akademi	PROPN
gp-186	236	3	akuntansi	akuntansi	PROPN
gp-186	236	4	,	,	PUNCT
gp-186	236	5	6(1	6(1	NUM
gp-186	236	6	)	)	PUNCT
gp-186	236	7	,	,	PUNCT
gp-186	236	8	20–34	20–34	NUM
gp-186	236	9	.	.	PUNCT
gp-186	237	1	yulia	yulia	PROPN
gp-186	237	2	tri	tri	PROPN
gp-186	237	3	kusumawati	kusumawati	PROPN
gp-186	237	4	,	,	PUNCT
gp-186	237	5	abdul	abdul	PROPN
gp-186	237	6	halim	halim	PROPN
gp-186	237	7	207	207	NUM
gp-186	237	8	marques	marques	PROPN
gp-186	237	9	,	,	PUNCT
gp-186	237	10	i.	i.	PROPN
gp-186	237	11	s.	s.	PROPN
gp-186	237	12	,	,	PUNCT
gp-186	237	13	major	major	ADJ
gp-186	237	14	,	,	PUNCT
gp-186	237	15	m.	m.	NOUN
gp-186	237	16	,	,	PUNCT
gp-186	237	17	&	&	CCONJ
gp-186	237	18	da	da	PROPN
gp-186	237	19	veiga	veiga	PROPN
gp-186	237	20	,	,	PUNCT
gp-186	237	21	m.	m.	PROPN
gp-186	237	22	d.	d.	PROPN
gp-186	237	23	r.	r.	PROPN
gp-186	237	24	(	(	PUNCT
gp-186	237	25	2019	2019	NUM
gp-186	237	26	)	)	PUNCT
gp-186	237	27	.	.	PUNCT
gp-186	238	1	auditor	auditor	NOUN
gp-186	238	2	independence	independence	NOUN
gp-186	238	3	:	:	PUNCT
gp-186	238	4	a	a	DET
gp-186	238	5	qualitative	qualitative	ADJ
gp-186	238	6	study	study	NOUN
gp-186	238	7	of	of	ADP
gp-186	238	8	the	the	DET
gp-186	238	9	perceptions	perception	NOUN
gp-186	238	10	of	of	ADP
gp-186	238	11	auditors	auditor	NOUN
gp-186	238	12	.	.	PUNCT
gp-186	239	1	auditor	auditor	NOUN
gp-186	239	2	independence	independence	NOUN
gp-186	239	3	:	:	PUNCT
gp-186	239	4	a	a	DET
gp-186	239	5	qualitative	qualitative	ADJ
gp-186	239	6	study	study	NOUN
gp-186	239	7	of	of	ADP
gp-186	239	8	the	the	DET
gp-186	239	9	perceptions	perception	NOUN
gp-186	239	10	of	of	ADP
gp-186	239	11	auditors	auditor	NOUN
gp-186	239	12	,	,	PUNCT
gp-186	239	13	1	1	NUM
gp-186	239	14	,	,	PUNCT
gp-186	239	15	15–25	15–25	NUM
gp-186	239	16	.	.	PUNCT
gp-186	240	1	michas	micha	NOUN
gp-186	240	2	,	,	PUNCT
gp-186	240	3	p.	p.	PROPN
gp-186	240	4	n.	n.	PROPN
gp-186	240	5	,	,	PUNCT
gp-186	240	6	russomanno	russomanno	PROPN
gp-186	240	7	,	,	PUNCT
gp-186	240	8	d.	d.	PROPN
gp-186	240	9	,	,	PUNCT
gp-186	240	10	&	&	CCONJ
gp-186	240	11	zhao	zhao	PROPN
gp-186	240	12	,	,	PUNCT
gp-186	240	13	m.	m.	NOUN
gp-186	240	14	(	(	PUNCT
gp-186	240	15	2025	2025	NUM
gp-186	240	16	)	)	PUNCT
gp-186	240	17	.	.	PUNCT
gp-186	241	1	the	the	DET
gp-186	241	2	opportunity	opportunity	NOUN
gp-186	241	3	for	for	ADP
gp-186	241	4	partner	partner	NOUN
gp-186	241	5	industry	industry	NOUN
gp-186	241	6	knowledge	knowledge	NOUN
gp-186	241	7	sharing	share	VERB
gp-186	241	8	within	within	ADP
gp-186	241	9	audit	audit	NOUN
gp-186	241	10	offices	office	NOUN
gp-186	241	11	and	and	CCONJ
gp-186	241	12	audit	audit	NOUN
gp-186	241	13	quality	quality	NOUN
gp-186	241	14	.	.	PUNCT
gp-186	242	1	review	review	NOUN
gp-186	242	2	of	of	ADP
gp-186	242	3	accounting	accounting	NOUN
gp-186	242	4	studies	study	NOUN
gp-186	242	5	,	,	PUNCT
gp-186	242	6	1	1	NUM
gp-186	242	7	–	–	SYM
gp-186	242	8	52	52	NUM
gp-186	242	9	.	.	PUNCT
gp-186	243	1	nasiri	nasiri	ADV
gp-186	243	2	,	,	PUNCT
gp-186	243	3	m.	m.	NOUN
gp-186	243	4	,	,	PUNCT
gp-186	243	5	&	&	CCONJ
gp-186	243	6	ramakrishnan	ramakrishnan	PROPN
gp-186	243	7	,	,	PUNCT
gp-186	243	8	s.	s.	PROPN
gp-186	243	9	(	(	PUNCT
gp-186	243	10	2020	2020	NUM
gp-186	243	11	)	)	PUNCT
gp-186	243	12	.	.	PUNCT
gp-186	244	1	earnings	earning	NOUN
gp-186	244	2	management	management	NOUN
gp-186	244	3	,	,	PUNCT
gp-186	244	4	corporate	corporate	ADJ
gp-186	244	5	governance	governance	NOUN
gp-186	244	6	and	and	CCONJ
gp-186	244	7	corporate	corporate	ADJ
gp-186	244	8	performance	performance	NOUN
gp-186	244	9	among	among	ADP
gp-186	244	10	malaysian	malaysian	ADJ
gp-186	244	11	listed	list	VERB
gp-186	244	12	companies	company	NOUN
gp-186	244	13	.	.	PUNCT
gp-186	245	1	journal	journal	PROPN
gp-186	245	2	of	of	ADP
gp-186	245	3	environmental	environmental	ADJ
gp-186	245	4	treatment	treatment	NOUN
gp-186	245	5	techniques	technique	NOUN
gp-186	245	6	.	.	PUNCT
gp-186	246	1	nugrahanto	nugrahanto	PROPN
gp-186	246	2	,	,	PUNCT
gp-186	246	3	a.	a.	NOUN
gp-186	246	4	,	,	PUNCT
gp-186	246	5	&	&	CCONJ
gp-186	246	6	alhadi	alhadi	PROPN
gp-186	246	7	,	,	PUNCT
gp-186	246	8	i.	i.	NOUN
gp-186	246	9	(	(	PUNCT
gp-186	246	10	2021	2021	NUM
gp-186	246	11	)	)	PUNCT
gp-186	246	12	.	.	PUNCT
gp-186	247	1	a	a	DET
gp-186	247	2	tax	tax	NOUN
gp-186	247	3	audit	audit	NOUN
gp-186	247	4	quality	quality	NOUN
gp-186	247	5	:	:	PUNCT
gp-186	247	6	an	an	DET
gp-186	247	7	empirical	empirical	ADJ
gp-186	247	8	analysis	analysis	NOUN
gp-186	247	9	of	of	ADP
gp-186	247	10	the	the	DET
gp-186	247	11	use	use	NOUN
gp-186	247	12	of	of	ADP
gp-186	247	13	information	information	NOUN
gp-186	247	14	technology	technology	NOUN
gp-186	247	15	,	,	PUNCT
gp-186	247	16	competence	competence	NOUN
gp-186	247	17	,	,	PUNCT
gp-186	247	18	task	task	NOUN
gp-186	247	19	complexity	complexity	NOUN
gp-186	247	20	and	and	CCONJ
gp-186	247	21	time	time	NOUN
gp-186	247	22	pressure	pressure	NOUN
gp-186	247	23	.	.	PUNCT
gp-186	248	1	info	info	NOUN
gp-186	248	2	artha	artha	PROPN
gp-186	248	3	,	,	PUNCT
gp-186	248	4	5(2	5(2	NUM
gp-186	248	5	)	)	PUNCT
gp-186	248	6	,	,	PUNCT
gp-186	248	7	75	75	NUM
gp-186	248	8	–	–	SYM
gp-186	248	9	92	92	NUM
gp-186	248	10	.	.	PUNCT
gp-186	249	1	ogoun	ogoun	PROPN
gp-186	249	2	,	,	PUNCT
gp-186	249	3	s.	s.	PROPN
gp-186	249	4	,	,	PUNCT
gp-186	249	5	&	&	CCONJ
gp-186	249	6	perelayefa	perelayefa	PROPN
gp-186	249	7	,	,	PUNCT
gp-186	249	8	o.	o.	PROPN
gp-186	249	9	g.	g.	PROPN
gp-186	249	10	(	(	PUNCT
gp-186	249	11	2020	2020	NUM
gp-186	249	12	)	)	PUNCT
gp-186	249	13	.	.	PUNCT
gp-186	250	1	corporate	corporate	ADJ
gp-186	250	2	governance	governance	NOUN
gp-186	250	3	and	and	CCONJ
gp-186	250	4	audit	audit	NOUN
gp-186	250	5	quality	quality	NOUN
gp-186	250	6	in	in	ADP
gp-186	250	7	nigeria	nigeria	PROPN
gp-186	250	8	.	.	PUNCT
gp-186	251	1	american	american	PROPN
gp-186	251	2	journal	journal	PROPN
gp-186	251	3	of	of	ADP
gp-186	251	4	industrial	industrial	ADJ
gp-186	251	5	and	and	CCONJ
gp-186	251	6	business	business	NOUN
gp-186	251	7	management	management	NOUN
gp-186	251	8	,	,	PUNCT
gp-186	251	9	10(02	10(02	NUM
gp-186	251	10	)	)	PUNCT
gp-186	251	11	,	,	PUNCT
gp-186	251	12	250	250	NUM
gp-186	251	13	.	.	PUNCT
gp-186	252	1	oladejo	oladejo	PROPN
gp-186	252	2	,	,	PUNCT
gp-186	252	3	m.	m.	NOUN
gp-186	252	4	o.	o.	PROPN
gp-186	252	5	,	,	PUNCT
gp-186	252	6	yinus	yinus	NOUN
gp-186	252	7	,	,	PUNCT
gp-186	252	8	s.	s.	PROPN
gp-186	252	9	o.	o.	PROPN
gp-186	252	10	,	,	PUNCT
gp-186	252	11	&	&	CCONJ
gp-186	252	12	sanni	sanni	PROPN
gp-186	252	13	,	,	PUNCT
gp-186	252	14	t.	t.	PROPN
gp-186	252	15	(	(	PUNCT
gp-186	252	16	2020	2020	NUM
gp-186	252	17	)	)	PUNCT
gp-186	252	18	.	.	PUNCT
gp-186	253	1	an	an	DET
gp-186	253	2	appraisal	appraisal	NOUN
gp-186	253	3	of	of	ADP
gp-186	253	4	the	the	DET
gp-186	253	5	roles	role	NOUN
gp-186	253	6	of	of	ADP
gp-186	253	7	regulatory	regulatory	ADJ
gp-186	253	8	authorities	authority	NOUN
gp-186	253	9	on	on	ADP
gp-186	253	10	external	external	ADJ
gp-186	253	11	audit	audit	NOUN
gp-186	253	12	quality	quality	NOUN
gp-186	253	13	in	in	ADP
gp-186	253	14	the	the	DET
gp-186	253	15	nigerian	nigerian	ADJ
gp-186	253	16	deposit	deposit	NOUN
gp-186	253	17	money	money	NOUN
gp-186	253	18	banks	bank	NOUN
gp-186	253	19	.	.	PUNCT
gp-186	254	1	kiu	kiu	PROPN
gp-186	254	2	interdisciplinary	interdisciplinary	ADJ
gp-186	254	3	journal	journal	NOUN
gp-186	254	4	of	of	ADP
gp-186	254	5	humanities	humanity	NOUN
gp-186	254	6	and	and	CCONJ
gp-186	254	7	social	social	ADJ
gp-186	254	8	sciences	science	NOUN
gp-186	254	9	,	,	PUNCT
gp-186	254	10	1(2	1(2	NUM
gp-186	254	11	)	)	PUNCT
gp-186	254	12	,	,	PUNCT
gp-186	254	13	211–228	211–228	NUM
gp-186	254	14	.	.	PUNCT
gp-186	255	1	periantalo	periantalo	PROPN
gp-186	255	2	,	,	PUNCT
gp-186	255	3	j.	j.	PROPN
gp-186	255	4	,	,	PUNCT
gp-186	255	5	rahim	rahim	PROPN
gp-186	255	6	,	,	PUNCT
gp-186	255	7	b.	b.	PROPN
gp-186	255	8	,	,	PUNCT
gp-186	255	9	rahman	rahman	PROPN
gp-186	255	10	,	,	PUNCT
gp-186	255	11	m.	m.	NOUN
gp-186	255	12	a.	a.	PROPN
gp-186	255	13	,	,	PUNCT
gp-186	255	14	ekawati	ekawati	PROPN
gp-186	255	15	,	,	PUNCT
gp-186	255	16	y.	y.	PROPN
gp-186	255	17	n.	n.	PROPN
gp-186	255	18	,	,	PUNCT
gp-186	255	19	fadzlul	fadzlul	NOUN
gp-186	255	20	,	,	PUNCT
gp-186	255	21	f.	f.	PROPN
gp-186	255	22	,	,	PUNCT
gp-186	255	23	&	&	CCONJ
gp-186	255	24	jhowson	jhowson	PROPN
gp-186	255	25	,	,	PUNCT
gp-186	255	26	n.	n.	PROPN
gp-186	255	27	(	(	PUNCT
gp-186	255	28	2024	2024	NUM
gp-186	255	29	)	)	PUNCT
gp-186	255	30	.	.	PUNCT
gp-186	256	1	mengenal	mengenal	ADJ
gp-186	256	2	teknik	teknik	NOUN
gp-186	256	3	reliabilitas	reliabilita	NOUN
gp-186	256	4	pengukuran	pengukuran	NOUN
gp-186	256	5	psikologi	psikologi	PROPN
gp-186	256	6	melalui	melalui	PROPN
gp-186	256	7	sikap	sikap	PROPN
gp-186	256	8	terhadap	terhadap	PROPN
gp-186	256	9	pelajaran	pelajaran	PROPN
gp-186	256	10	kimia	kimia	PROPN
gp-186	256	11	:	:	PUNCT
gp-186	256	12	familiarize	familiarize	VERB
gp-186	256	13	yourself	yourself	PRON
gp-186	256	14	with	with	ADP
gp-186	256	15	psychological	psychological	ADJ
gp-186	256	16	measurement	measurement	NOUN
gp-186	256	17	reability	reability	NOUN
gp-186	256	18	techniques	technique	NOUN
gp-186	256	19	attitudes	attitude	NOUN
gp-186	256	20	toward	toward	ADP
gp-186	256	21	chemistry	chemistry	NOUN
gp-186	256	22	.	.	PUNCT
gp-186	257	1	jurnal	jurnal	PROPN
gp-186	257	2	psikologi	psikologi	PROPN
gp-186	257	3	jambi	jambi	PROPN
gp-186	257	4	,	,	PUNCT
gp-186	257	5	9(1	9(1	NUM
gp-186	257	6	)	)	PUNCT
gp-186	257	7	,	,	PUNCT
gp-186	257	8	8–14	8–14	PROPN
gp-186	257	9	.	.	PUNCT
gp-186	257	10	russo	russo	PROPN
gp-186	257	11	,	,	PUNCT
gp-186	257	12	a.	a.	PROPN
gp-186	257	13	,	,	PUNCT
gp-186	257	14	&	&	CCONJ
gp-186	257	15	neri	neri	PROPN
gp-186	257	16	,	,	PUNCT
gp-186	257	17	l.	l.	PROPN
gp-186	257	18	(	(	PUNCT
gp-186	257	19	2022	2022	NUM
gp-186	257	20	)	)	PUNCT
gp-186	257	21	.	.	PUNCT
gp-186	258	1	the	the	DET
gp-186	258	2	role	role	NOUN
gp-186	258	3	of	of	ADP
gp-186	258	4	the	the	DET
gp-186	258	5	audit	audit	NOUN
gp-186	258	6	firm	firm	NOUN
gp-186	258	7	governance	governance	NOUN
gp-186	258	8	in	in	ADP
gp-186	258	9	enhancing	enhance	VERB
gp-186	258	10	audit	audit	NOUN
gp-186	258	11	market	market	NOUN
gp-186	258	12	stability	stability	NOUN
gp-186	258	13	.	.	PUNCT
gp-186	259	1	international	international	ADJ
gp-186	259	2	journal	journal	PROPN
gp-186	259	3	of	of	ADP
gp-186	259	4	economics	economic	NOUN
gp-186	259	5	and	and	CCONJ
gp-186	259	6	finance	finance	NOUN
gp-186	259	7	,	,	PUNCT
gp-186	259	8	14(11	14(11	NUM
gp-186	259	9	)	)	PUNCT
gp-186	259	10	,	,	PUNCT
gp-186	259	11	1–8	1–8	X
gp-186	259	12	.	.	PUNCT
gp-186	259	13	saeed	saeed	PROPN
gp-186	259	14	,	,	PUNCT
gp-186	259	15	a.	a.	PROPN
gp-186	259	16	l.	l.	PROPN
gp-186	259	17	h.	h.	PROPN
gp-186	259	18	g.	g.	PROPN
gp-186	259	19	,	,	PUNCT
gp-186	259	20	&	&	CCONJ
gp-186	259	21	al	al	PROPN
gp-186	259	22	-	-	PUNCT
gp-186	259	23	abedi	abedi	PROPN
gp-186	259	24	,	,	PUNCT
gp-186	259	25	l.	l.	PROPN
gp-186	259	26	t.	t.	PROPN
gp-186	259	27	k.	k.	PROPN
gp-186	259	28	(	(	PUNCT
gp-186	259	29	2020	2020	NUM
gp-186	259	30	)	)	PUNCT
gp-186	259	31	.	.	PUNCT
gp-186	260	1	the	the	DET
gp-186	260	2	impact	impact	NOUN
gp-186	260	3	of	of	ADP
gp-186	260	4	quality	quality	NOUN
gp-186	260	5	of	of	ADP
gp-186	260	6	audit	audit	NOUN
gp-186	260	7	on	on	ADP
gp-186	260	8	earning	earn	VERB
gp-186	260	9	management	management	NOUN
gp-186	260	10	.	.	PUNCT
gp-186	261	1	journal	journal	PROPN
gp-186	261	2	of	of	ADP
gp-186	261	3	administration	administration	NOUN
gp-186	261	4	and	and	CCONJ
gp-186	261	5	economics	economic	NOUN
gp-186	261	6	,	,	PUNCT
gp-186	261	7	123	123	NUM
gp-186	261	8	,	,	PUNCT
gp-186	261	9	65–75	65–75	NUM
gp-186	261	10	.	.	PUNCT
gp-186	262	1	shafer	shafer	PROPN
gp-186	262	2	,	,	PUNCT
gp-186	262	3	w.	w.	PROPN
gp-186	262	4	e.	e.	PROPN
gp-186	262	5	,	,	PUNCT
gp-186	262	6	simmons	simmons	PROPN
gp-186	262	7	,	,	PUNCT
gp-186	262	8	r.	r.	PROPN
gp-186	262	9	s.	s.	PROPN
gp-186	262	10	,	,	PUNCT
gp-186	262	11	&	&	CCONJ
gp-186	262	12	yip	yip	PROPN
gp-186	262	13	,	,	PUNCT
gp-186	262	14	r.	r.	PROPN
gp-186	262	15	w.	w.	PROPN
gp-186	262	16	y.	y.	PROPN
gp-186	262	17	(	(	PUNCT
gp-186	262	18	2016	2016	NUM
gp-186	262	19	)	)	PUNCT
gp-186	262	20	.	.	PUNCT
gp-186	263	1	social	social	ADJ
gp-186	263	2	responsibility	responsibility	NOUN
gp-186	263	3	,	,	PUNCT
gp-186	263	4	professional	professional	ADJ
gp-186	263	5	commitment	commitment	NOUN
gp-186	263	6	and	and	CCONJ
gp-186	263	7	tax	tax	NOUN
gp-186	263	8	fraud	fraud	NOUN
gp-186	263	9	.	.	PUNCT
gp-186	264	1	accounting	accounting	NOUN
gp-186	264	2	,	,	PUNCT
gp-186	264	3	auditing	auditing	NOUN
gp-186	264	4	&	&	CCONJ
gp-186	264	5	accountability	accountability	NOUN
gp-186	264	6	journal	journal	NOUN
gp-186	264	7	,	,	PUNCT
gp-186	264	8	29(1	29(1	NUM
gp-186	264	9	)	)	PUNCT
gp-186	264	10	,	,	PUNCT
gp-186	264	11	111–134	111–134	NUM
gp-186	264	12	.	.	PUNCT
gp-186	265	1	sözen	sözen	PROPN
gp-186	265	2	,	,	PUNCT
gp-186	265	3	h.	h.	PROPN
gp-186	265	4	c.	c.	PROPN
gp-186	265	5	,	,	PUNCT
gp-186	265	6	&	&	CCONJ
gp-186	265	7	basım	basım	PROPN
gp-186	265	8	,	,	PUNCT
gp-186	265	9	h.	h.	PROPN
gp-186	265	10	n.	n.	PROPN
gp-186	265	11	(	(	PUNCT
gp-186	265	12	2023	2023	NUM
gp-186	265	13	)	)	PUNCT
gp-186	265	14	.	.	PUNCT
gp-186	266	1	the	the	DET
gp-186	266	2	dark	dark	ADJ
gp-186	266	3	side	side	NOUN
gp-186	266	4	of	of	ADP
gp-186	266	5	organizational	organizational	ADJ
gp-186	266	6	behavior	behavior	NOUN
gp-186	266	7	.	.	PUNCT
gp-186	267	1	sumanto	sumanto	PROPN
gp-186	267	2	,	,	PUNCT
gp-186	267	3	a.	a.	NOUN
gp-186	267	4	,	,	PUNCT
gp-186	267	5	&	&	CCONJ
gp-186	267	6	rosdiana	rosdiana	PROPN
gp-186	267	7	,	,	PUNCT
gp-186	267	8	m.	m.	NOUN
gp-186	267	9	(	(	PUNCT
gp-186	267	10	2019	2019	NUM
gp-186	267	11	)	)	PUNCT
gp-186	267	12	.	.	PUNCT
gp-186	268	1	pengaruh	pengaruh	PROPN
gp-186	268	2	pengalaman	pengalaman	PROPN
gp-186	268	3	auditor	auditor	PROPN
gp-186	268	4	,	,	PUNCT
gp-186	268	5	tekanan	tekanan	NOUN
gp-186	268	6	ketaatan	ketaatan	PROPN
gp-186	268	7	dan	dan	PROPN
gp-186	268	8	kompleksitas	kompleksitas	PROPN
gp-186	268	9	tugas	tugas	PROPN
gp-186	268	10	terhadap	terhadap	PROPN
gp-186	268	11	audit	audit	NOUN
gp-186	268	12	judgement	judgement	NOUN
gp-186	268	13	.	.	PUNCT
gp-186	269	1	prosiding	proside	VERB
gp-186	269	2	seminar	seminar	ADJ
gp-186	269	3	nasional	nasional	ADJ
gp-186	269	4	cendekiawan	cendekiawan	NOUN
gp-186	269	5	,	,	PUNCT
gp-186	269	6	2	2	NUM
gp-186	269	7	–	–	PUNCT
gp-186	269	8	77	77	NUM
gp-186	269	9	.	.	PUNCT
gp-186	270	1	tahir	tahir	PROPN
gp-186	270	2	,	,	PUNCT
gp-186	270	3	m.	m.	NOUN
gp-186	270	4	,	,	PUNCT
gp-186	270	5	&	&	CCONJ
gp-186	270	6	shinwari	shinwari	PROPN
gp-186	270	7	,	,	PUNCT
gp-186	270	8	a.	a.	PROPN
gp-186	270	9	k.	k.	PROPN
gp-186	270	10	k.	k.	PROPN
gp-186	271	1	(	(	PUNCT
gp-186	271	2	2016	2016	NUM
gp-186	271	3	)	)	PUNCT
gp-186	271	4	.	.	PUNCT
gp-186	272	1	a	a	DET
gp-186	272	2	study	study	NOUN
gp-186	272	3	of	of	ADP
gp-186	272	4	five	five	NUM
gp-186	272	5	-	-	PUNCT
gp-186	272	6	factor	factor	NOUN
gp-186	272	7	model	model	NOUN
gp-186	272	8	of	of	ADP
gp-186	272	9	personality	personality	NOUN
gp-186	272	10	and	and	CCONJ
gp-186	272	11	employee	employee	NOUN
gp-186	272	12	counter	counter	PROPN
gp-186	272	13	work	work	PROPN
gp-186	272	14	behavior	behavior	NOUN
gp-186	272	15	among	among	ADP
gp-186	272	16	staff	staff	NOUN
gp-186	272	17	of	of	ADP
gp-186	272	18	selected	select	VERB
gp-186	272	19	ngos	ngo	NOUN
gp-186	272	20	.	.	PUNCT
gp-186	273	1	management	management	NOUN
gp-186	273	2	,	,	PUNCT
gp-186	273	3	2(2	2(2	NUM
gp-186	273	4	)	)	PUNCT
gp-186	273	5	,	,	PUNCT
gp-186	273	6	1–16	1–16	PROPN
gp-186	273	7	.	.	PUNCT
gp-186	274	1	tan	tan	PROPN
gp-186	274	2	,	,	PUNCT
gp-186	274	3	e.	e.	PROPN
gp-186	274	4	n.	n.	PROPN
gp-186	274	5	,	,	PUNCT
gp-186	274	6	garg	garg	NOUN
gp-186	274	7	,	,	PUNCT
gp-186	274	8	m.	m.	NOUN
gp-186	274	9	,	,	PUNCT
gp-186	274	10	jeter	jeter	PROPN
gp-186	274	11	,	,	PUNCT
gp-186	274	12	d.	d.	PROPN
gp-186	274	13	,	,	PUNCT
gp-186	274	14	kirubaharan	kirubaharan	PROPN
gp-186	274	15	,	,	PUNCT
gp-186	274	16	d.	d.	PROPN
gp-186	274	17	,	,	PUNCT
gp-186	274	18	&	&	CCONJ
gp-186	274	19	naiker	naiker	PROPN
gp-186	274	20	,	,	PUNCT
gp-186	274	21	v.	v.	PROPN
gp-186	274	22	(	(	PUNCT
gp-186	274	23	2024	2024	NUM
gp-186	274	24	)	)	PUNCT
gp-186	274	25	.	.	PUNCT
gp-186	275	1	audit	audit	NOUN
gp-186	275	2	office	office	NOUN
gp-186	275	3	effectiveness	effectiveness	NOUN
gp-186	275	4	and	and	CCONJ
gp-186	275	5	efficiency	efficiency	NOUN
gp-186	275	6	.	.	PUNCT
gp-186	276	1	auditing	auditing	NOUN
gp-186	276	2	:	:	PUNCT
gp-186	276	3	a	a	DET
gp-186	276	4	journal	journal	NOUN
gp-186	276	5	of	of	ADP
gp-186	276	6	practice	practice	NOUN
gp-186	276	7	&	&	CCONJ
gp-186	276	8	theory	theory	NOUN
gp-186	276	9	,	,	PUNCT
gp-186	276	10	1–29	1–29	PROPN
gp-186	276	11	.	.	PUNCT
gp-186	277	1	american	american	PROPN
gp-186	277	2	journal	journal	PROPN
gp-186	277	3	of	of	ADP
gp-186	277	4	economic	economic	ADJ
gp-186	277	5	and	and	CCONJ
gp-186	277	6	management	management	NOUN
gp-186	277	7	business	business	NOUN
gp-186	277	8	vol	vol	NOUN
gp-186	277	9	.	.	PROPN
gp-186	278	1	4	4	NUM
gp-186	278	2	no	no	NOUN
gp-186	278	3	.	.	NOUN
gp-186	278	4	3	3	NUM
gp-186	278	5	march	march	NOUN
gp-186	278	6	2025	2025	NUM
gp-186	278	7	208	208	NUM
gp-186	278	8	tepalagul	tepalagul	NOUN
gp-186	278	9	,	,	PUNCT
gp-186	278	10	n.	n.	NOUN
gp-186	278	11	,	,	PUNCT
gp-186	278	12	&	&	CCONJ
gp-186	278	13	lin	lin	PROPN
gp-186	278	14	,	,	PUNCT
gp-186	278	15	l.	l.	PROPN
gp-186	278	16	(	(	PUNCT
gp-186	278	17	2015	2015	NUM
gp-186	278	18	)	)	PUNCT
gp-186	278	19	.	.	PUNCT
gp-186	279	1	auditor	auditor	NOUN
gp-186	279	2	independence	independence	NOUN
gp-186	279	3	and	and	CCONJ
gp-186	279	4	audit	audit	NOUN
gp-186	279	5	quality	quality	NOUN
gp-186	279	6	:	:	PUNCT
gp-186	279	7	a	a	DET
gp-186	279	8	literature	literature	NOUN
gp-186	279	9	review	review	NOUN
gp-186	279	10	.	.	PUNCT
gp-186	280	1	journal	journal	PROPN
gp-186	280	2	of	of	ADP
gp-186	280	3	accounting	accounting	NOUN
gp-186	280	4	,	,	PUNCT
gp-186	280	5	auditing	auditing	NOUN
gp-186	280	6	&	&	CCONJ
gp-186	280	7	finance	finance	NOUN
gp-186	280	8	,	,	PUNCT
gp-186	280	9	30(1	30(1	NUM
gp-186	280	10	)	)	PUNCT
gp-186	280	11	,	,	PUNCT
gp-186	280	12	101–121	101–121	NUM
gp-186	280	13	.	.	PUNCT
gp-186	281	1	tobi	tobi	PROPN
gp-186	281	2	,	,	PUNCT
gp-186	281	3	b.	b.	PROPN
gp-186	281	4	a.	a.	PROPN
gp-186	281	5	,	,	PUNCT
gp-186	281	6	osasrere	osasrere	PROPN
gp-186	281	7	,	,	PUNCT
gp-186	281	8	a.	a.	NOUN
gp-186	281	9	o.	o.	PROPN
gp-186	281	10	,	,	PUNCT
gp-186	281	11	&	&	CCONJ
gp-186	281	12	emmanuel	emmanuel	PROPN
gp-186	281	13	,	,	PUNCT
gp-186	281	14	u.	u.	PROPN
gp-186	281	15	(	(	PUNCT
gp-186	281	16	2016	2016	NUM
gp-186	281	17	)	)	PUNCT
gp-186	281	18	.	.	PUNCT
gp-186	282	1	auditor	auditor	NOUN
gp-186	282	2	’s	’s	PART
gp-186	282	3	independence	independence	NOUN
gp-186	282	4	and	and	CCONJ
gp-186	282	5	audit	audit	NOUN
gp-186	282	6	quality	quality	NOUN
gp-186	282	7	:	:	PUNCT
gp-186	282	8	a	a	DET
gp-186	282	9	study	study	NOUN
gp-186	282	10	of	of	ADP
gp-186	282	11	selected	select	VERB
gp-186	282	12	deposit	deposit	NOUN
gp-186	282	13	money	money	NOUN
gp-186	282	14	banks	bank	NOUN
gp-186	282	15	in	in	ADP
gp-186	282	16	nigeria	nigeria	PROPN
gp-186	282	17	.	.	PUNCT
gp-186	283	1	international	international	ADJ
gp-186	283	2	journal	journal	PROPN
gp-186	283	3	of	of	ADP
gp-186	283	4	finance	finance	NOUN
gp-186	283	5	and	and	CCONJ
gp-186	283	6	accounting	accounting	NOUN
gp-186	283	7	,	,	PUNCT
gp-186	283	8	5(1	5(1	NUM
gp-186	283	9	)	)	PUNCT
gp-186	283	10	,	,	PUNCT
gp-186	283	11	13–21	13–21	NUM
gp-186	283	12	.	.	PUNCT
gp-186	284	1	valizadeh	valizadeh	NOUN
gp-186	284	2	larijani	larijani	NOUN
gp-186	284	3	,	,	PUNCT
gp-186	284	4	a.	a.	NOUN
gp-186	284	5	(	(	PUNCT
gp-186	284	6	2024	2024	NUM
gp-186	284	7	)	)	PUNCT
gp-186	284	8	.	.	PUNCT
gp-186	285	1	management	management	NOUN
gp-186	285	2	commentary	commentary	NOUN
gp-186	285	3	and	and	CCONJ
gp-186	285	4	the	the	DET
gp-186	285	5	value	value	NOUN
gp-186	285	6	relevance	relevance	NOUN
gp-186	285	7	of	of	ADP
gp-186	285	8	earnings	earning	NOUN
gp-186	285	9	:	:	PUNCT
gp-186	285	10	the	the	DET
gp-186	285	11	accreditation	accreditation	NOUN
gp-186	285	12	role	role	NOUN
gp-186	285	13	of	of	ADP
gp-186	285	14	independent	independent	ADJ
gp-186	285	15	auditors	auditor	NOUN
gp-186	285	16	.	.	PUNCT
gp-186	286	1	iranian	iranian	ADJ
gp-186	286	2	journal	journal	PROPN
gp-186	286	3	of	of	ADP
gp-186	286	4	accounting	accounting	NOUN
gp-186	286	5	,	,	PUNCT
gp-186	286	6	auditing	auditing	NOUN
gp-186	286	7	and	and	CCONJ
gp-186	286	8	finance	finance	NOUN
gp-186	286	9	.	.	PUNCT
gp-186	287	1	woody	woody	PROPN
gp-186	287	2	,	,	PUNCT
gp-186	287	3	w.	w.	PROPN
gp-186	287	4	d.	d.	PROPN
gp-186	287	5	,	,	PUNCT
gp-186	287	6	ropp	ropp	PROPN
gp-186	287	7	,	,	PUNCT
gp-186	287	8	a.	a.	PROPN
gp-186	287	9	,	,	PUNCT
gp-186	287	10	miller	miller	PROPN
gp-186	287	11	,	,	PUNCT
gp-186	287	12	r.	r.	PROPN
gp-186	287	13	l.	l.	PROPN
gp-186	287	14	,	,	PUNCT
gp-186	287	15	&	&	CCONJ
gp-186	287	16	bayes	bayes	PROPN
gp-186	287	17	,	,	PUNCT
gp-186	287	18	b.	b.	PROPN
gp-186	287	19	a.	a.	PROPN
gp-186	287	20	(	(	PUNCT
gp-186	287	21	2016	2016	NUM
gp-186	287	22	)	)	PUNCT
gp-186	287	23	.	.	PUNCT
gp-186	288	1	a	a	DET
gp-186	288	2	brief	brief	ADJ
gp-186	288	3	history	history	NOUN
gp-186	288	4	of	of	ADP
gp-186	288	5	the	the	DET
gp-186	288	6	psychology	psychology	NOUN
gp-186	288	7	of	of	ADP
gp-186	288	8	prejudice	prejudice	NOUN
gp-186	288	9	.	.	PUNCT
gp-186	289	1	psychological	psychological	ADJ
gp-186	289	2	specialties	specialty	NOUN
gp-186	289	3	in	in	ADP
gp-186	289	4	context	context	NOUN
gp-186	289	5	:	:	PUNCT
gp-186	289	6	enriching	enrich	VERB
gp-186	289	7	the	the	DET
gp-186	289	8	classroom	classroom	NOUN
gp-186	289	9	experience	experience	NOUN
gp-186	289	10	with	with	ADP
gp-186	289	11	history	history	NOUN
gp-186	289	12	,	,	PUNCT
gp-186	289	13	302–323	302–323	NUM
gp-186	289	14	.	.	PUNCT
gp-186	290	1	copyright	copyright	NOUN
gp-186	290	2	holders	holder	NOUN
gp-186	290	3	:	:	PUNCT
gp-186	290	4	yulia	yulia	PROPN
gp-186	290	5	tri	tri	PROPN
gp-186	290	6	kusumawati	kusumawati	PROPN
gp-186	290	7	,	,	PUNCT
gp-186	290	8	abdul	abdul	PROPN
gp-186	290	9	halim	halim	PROPN
gp-186	290	10	(	(	PUNCT
gp-186	290	11	2025	2025	NUM
gp-186	290	12	)	)	PUNCT
gp-186	290	13	first	first	ADJ
gp-186	290	14	publication	publication	NOUN
gp-186	290	15	right	right	NOUN
gp-186	290	16	:	:	PUNCT
gp-186	290	17	ajemb	ajemb	PROPN
gp-186	290	18	–	–	PUNCT
gp-186	290	19	american	american	ADJ
gp-186	290	20	journal	journal	PROPN
gp-186	290	21	of	of	ADP
gp-186	290	22	economic	economic	ADJ
gp-186	290	23	and	and	CCONJ
gp-186	290	24	management	management	NOUN
gp-186	290	25	business	business	NOUN