id	sid	tid	token	lemma	pos
gp-283	1	1	1458	1458	NUM
gp-283	1	2	american	american	ADJ
gp-283	1	3	journal	journal	PROPN
gp-283	1	4	of	of	ADP
gp-283	1	5	economic	economic	ADJ
gp-283	1	6	and	and	CCONJ
gp-283	1	7	management	management	NOUN
gp-283	1	8	business	business	NOUN
gp-283	1	9	e	e	NOUN
gp-283	1	10	-	-	NOUN
gp-283	1	11	issn	issn	ADJ
gp-283	1	12	:	:	PUNCT
gp-283	1	13	2835	2835	NUM
gp-283	1	14	-	-	SYM
gp-283	1	15	5199	5199	NUM
gp-283	1	16	vol	vol	NOUN
gp-283	1	17	.	.	PROPN
gp-283	1	18	4	4	NUM
gp-283	1	19	no	no	NOUN
gp-283	1	20	.	.	NOUN
gp-283	1	21	9	9	NUM
gp-283	1	22	september	september	PROPN
gp-283	1	23	2025	2025	NUM
gp-283	1	24	audit	audit	NOUN
gp-283	1	25	quality	quality	NOUN
gp-283	1	26	in	in	ADP
gp-283	1	27	emerging	emerge	VERB
gp-283	1	28	markets	market	NOUN
gp-283	1	29	:	:	PUNCT
gp-283	1	30	evidence	evidence	NOUN
gp-283	1	31	from	from	ADP
gp-283	1	32	indonesia	indonesia	PROPN
gp-283	1	33	's	's	PART
gp-283	1	34	consumer	consumer	NOUN
gp-283	1	35	industry	industry	NOUN
gp-283	1	36	efiearly	efiearly	ADV
gp-283	1	37	mayasha	mayasha	VERB
gp-283	1	38	,	,	PUNCT
gp-283	1	39	majidah	majidah	PROPN
gp-283	1	40	telkom	telkom	PROPN
gp-283	1	41	university	university	PROPN
gp-283	1	42	,	,	PUNCT
gp-283	1	43	indonesia	indonesia	PROPN
gp-283	1	44	email	email	NOUN
gp-283	1	45	:	:	PUNCT
gp-283	1	46	efiearlymayasha05@gmail.com	efiearlymayasha05@gmail.com	PROPN
gp-283	1	47	,	,	PUNCT
gp-283	1	48	majidah@telkomuniversity.ac.id	majidah@telkomuniversity.ac.id	ADJ
gp-283	1	49	abstract	abstract	ADJ
gp-283	1	50	audit	audit	NOUN
gp-283	1	51	quality	quality	NOUN
gp-283	1	52	serves	serve	VERB
gp-283	1	53	as	as	ADP
gp-283	1	54	a	a	DET
gp-283	1	55	fundamental	fundamental	ADJ
gp-283	1	56	pillar	pillar	NOUN
gp-283	1	57	in	in	ADP
gp-283	1	58	safeguarding	safeguard	VERB
gp-283	1	59	the	the	DET
gp-283	1	60	credibility	credibility	NOUN
gp-283	1	61	of	of	ADP
gp-283	1	62	financial	financial	ADJ
gp-283	1	63	statements	statement	NOUN
gp-283	1	64	,	,	PUNCT
gp-283	1	65	which	which	PRON
gp-283	1	66	are	be	AUX
gp-283	1	67	pivotal	pivotal	ADJ
gp-283	1	68	for	for	ADP
gp-283	1	69	informed	informed	ADJ
gp-283	1	70	decision	decision	NOUN
gp-283	1	71	-	-	PUNCT
gp-283	1	72	making	making	NOUN
gp-283	1	73	by	by	ADP
gp-283	1	74	diverse	diverse	ADJ
gp-283	1	75	stakeholders	stakeholder	NOUN
gp-283	1	76	.	.	PUNCT
gp-283	2	1	in	in	ADP
gp-283	2	2	indonesia	indonesia	PROPN
gp-283	2	3	,	,	PUNCT
gp-283	2	4	the	the	DET
gp-283	2	5	standards	standard	NOUN
gp-283	2	6	for	for	ADP
gp-283	2	7	auditor	auditor	NOUN
gp-283	2	8	professionalism	professionalism	NOUN
gp-283	2	9	and	and	CCONJ
gp-283	2	10	independence	independence	NOUN
gp-283	2	11	are	be	AUX
gp-283	2	12	stipulated	stipulate	VERB
gp-283	2	13	through	through	ADP
gp-283	2	14	law	law	NOUN
gp-283	2	15	no	no	NOUN
gp-283	2	16	.	.	NOUN
gp-283	2	17	5	5	NUM
gp-283	2	18	of	of	ADP
gp-283	2	19	2011	2011	NUM
gp-283	2	20	on	on	ADP
gp-283	2	21	public	public	ADJ
gp-283	2	22	accountants	accountant	NOUN
gp-283	2	23	and	and	CCONJ
gp-283	2	24	ministry	ministry	PROPN
gp-283	2	25	of	of	ADP
gp-283	2	26	finance	finance	PROPN
gp-283	2	27	regulation	regulation	NOUN
gp-283	2	28	no	no	NOUN
gp-283	2	29	.	.	NOUN
gp-283	2	30	17	17	NUM
gp-283	2	31	/	/	SYM
gp-283	2	32	pmk.01/2008	pmk.01/2008	NOUN
gp-283	2	33	.	.	PUNCT
gp-283	3	1	despite	despite	SCONJ
gp-283	3	2	these	these	DET
gp-283	3	3	regulatory	regulatory	ADJ
gp-283	3	4	frameworks	framework	NOUN
gp-283	3	5	,	,	PUNCT
gp-283	3	6	the	the	DET
gp-283	3	7	practical	practical	ADJ
gp-283	3	8	enforcement	enforcement	NOUN
gp-283	3	9	of	of	ADP
gp-283	3	10	audit	audit	NOUN
gp-283	3	11	quality	quality	NOUN
gp-283	3	12	often	often	ADV
gp-283	3	13	reveals	reveal	VERB
gp-283	3	14	significant	significant	ADJ
gp-283	3	15	shortcomings	shortcoming	NOUN
gp-283	3	16	.	.	PUNCT
gp-283	4	1	this	this	DET
gp-283	4	2	study	study	NOUN
gp-283	4	3	examines	examine	VERB
gp-283	4	4	the	the	DET
gp-283	4	5	impact	impact	NOUN
gp-283	4	6	of	of	ADP
gp-283	4	7	audit	audit	NOUN
gp-283	4	8	fees	fee	NOUN
gp-283	4	9	,	,	PUNCT
gp-283	4	10	audit	audit	NOUN
gp-283	4	11	capacity	capacity	NOUN
gp-283	4	12	stress	stress	NOUN
gp-283	4	13	,	,	PUNCT
gp-283	4	14	audit	audit	NOUN
gp-283	4	15	firm	firm	ADJ
gp-283	4	16	size	size	NOUN
gp-283	4	17	,	,	PUNCT
gp-283	4	18	and	and	CCONJ
gp-283	4	19	litigation	litigation	NOUN
gp-283	4	20	risk	risk	NOUN
gp-283	4	21	on	on	ADP
gp-283	4	22	audit	audit	NOUN
gp-283	4	23	quality	quality	NOUN
gp-283	4	24	.	.	PUNCT
gp-283	5	1	the	the	DET
gp-283	5	2	research	research	NOUN
gp-283	5	3	targets	target	NOUN
gp-283	5	4	companies	company	NOUN
gp-283	5	5	listed	list	VERB
gp-283	5	6	in	in	ADP
gp-283	5	7	the	the	DET
gp-283	5	8	consumer	consumer	NOUN
gp-283	5	9	non	non	ADJ
gp-283	5	10	-	-	ADJ
gp-283	5	11	cyclical	cyclical	ADJ
gp-283	5	12	and	and	CCONJ
gp-283	5	13	cyclical	cyclical	ADJ
gp-283	5	14	sectors	sector	NOUN
gp-283	5	15	on	on	ADP
gp-283	5	16	the	the	DET
gp-283	5	17	indonesia	indonesia	PROPN
gp-283	5	18	stock	stock	PROPN
gp-283	5	19	exchange	exchange	PROPN
gp-283	5	20	(	(	PUNCT
gp-283	5	21	idx	idx	PROPN
gp-283	5	22	)	)	PUNCT
gp-283	5	23	for	for	ADP
gp-283	5	24	the	the	DET
gp-283	5	25	period	period	NOUN
gp-283	5	26	from	from	ADP
gp-283	5	27	2021	2021	NUM
gp-283	5	28	to	to	ADP
gp-283	5	29	2023	2023	NUM
gp-283	5	30	.	.	PUNCT
gp-283	5	31	employing	employ	VERB
gp-283	5	32	a	a	DET
gp-283	5	33	quantitative	quantitative	ADJ
gp-283	5	34	approach	approach	NOUN
gp-283	5	35	with	with	ADP
gp-283	5	36	purposive	purposive	ADJ
gp-283	5	37	sampling	sampling	NOUN
gp-283	5	38	,	,	PUNCT
gp-283	5	39	the	the	DET
gp-283	5	40	study	study	NOUN
gp-283	5	41	analyzes	analyze	VERB
gp-283	5	42	225	225	NUM
gp-283	5	43	firm	firm	ADJ
gp-283	5	44	-	-	PUNCT
gp-283	5	45	year	year	NOUN
gp-283	5	46	observations	observation	NOUN
gp-283	5	47	from	from	ADP
gp-283	5	48	75	75	NUM
gp-283	5	49	companies	company	NOUN
gp-283	5	50	.	.	PUNCT
gp-283	6	1	logistic	logistic	ADJ
gp-283	6	2	regression	regression	NOUN
gp-283	6	3	is	be	AUX
gp-283	6	4	used	use	VERB
gp-283	6	5	to	to	PART
gp-283	6	6	test	test	VERB
gp-283	6	7	the	the	DET
gp-283	6	8	proposed	propose	VERB
gp-283	6	9	relationships	relationship	NOUN
gp-283	6	10	.	.	PUNCT
gp-283	7	1	the	the	DET
gp-283	7	2	findings	finding	NOUN
gp-283	7	3	indicate	indicate	VERB
gp-283	7	4	that	that	SCONJ
gp-283	7	5	audit	audit	NOUN
gp-283	7	6	capacity	capacity	NOUN
gp-283	7	7	stress	stress	NOUN
gp-283	7	8	has	have	VERB
gp-283	7	9	a	a	DET
gp-283	7	10	negative	negative	ADJ
gp-283	7	11	impact	impact	NOUN
gp-283	7	12	on	on	ADP
gp-283	7	13	audit	audit	NOUN
gp-283	7	14	quality	quality	NOUN
gp-283	7	15	,	,	PUNCT
gp-283	7	16	whereas	whereas	SCONJ
gp-283	7	17	litigation	litigation	NOUN
gp-283	7	18	risk	risk	NOUN
gp-283	7	19	has	have	VERB
gp-283	7	20	a	a	DET
gp-283	7	21	positive	positive	ADJ
gp-283	7	22	influence	influence	NOUN
gp-283	7	23	.	.	PUNCT
gp-283	8	1	these	these	DET
gp-283	8	2	results	result	NOUN
gp-283	8	3	underscore	underscore	VERB
gp-283	8	4	the	the	DET
gp-283	8	5	need	need	NOUN
gp-283	8	6	to	to	PART
gp-283	8	7	manage	manage	VERB
gp-283	8	8	auditor	auditor	NOUN
gp-283	8	9	workloads	workload	NOUN
gp-283	8	10	and	and	CCONJ
gp-283	8	11	recognize	recognize	VERB
gp-283	8	12	litigation	litigation	NOUN
gp-283	8	13	exposure	exposure	NOUN
gp-283	8	14	as	as	ADP
gp-283	8	15	a	a	DET
gp-283	8	16	factor	factor	NOUN
gp-283	8	17	that	that	PRON
gp-283	8	18	can	can	AUX
gp-283	8	19	enhance	enhance	VERB
gp-283	8	20	professional	professional	ADJ
gp-283	8	21	scepticism	scepticism	NOUN
gp-283	8	22	and	and	CCONJ
gp-283	8	23	diligence	diligence	NOUN
gp-283	8	24	among	among	ADP
gp-283	8	25	auditors	auditor	NOUN
gp-283	8	26	in	in	ADP
gp-283	8	27	indonesia	indonesia	PROPN
gp-283	8	28	’s	’s	PART
gp-283	8	29	consumer	consumer	NOUN
gp-283	8	30	sector	sector	NOUN
gp-283	8	31	.	.	PUNCT
gp-283	9	1	the	the	DET
gp-283	9	2	study	study	NOUN
gp-283	9	3	offers	offer	VERB
gp-283	9	4	valuable	valuable	ADJ
gp-283	9	5	insights	insight	NOUN
gp-283	9	6	for	for	ADP
gp-283	9	7	auditors	auditor	NOUN
gp-283	9	8	in	in	ADP
gp-283	9	9	balancing	balance	VERB
gp-283	9	10	workload	workload	NOUN
gp-283	9	11	and	and	CCONJ
gp-283	9	12	litigation	litigation	NOUN
gp-283	9	13	pressure	pressure	NOUN
gp-283	9	14	while	while	SCONJ
gp-283	9	15	also	also	ADV
gp-283	9	16	informing	inform	VERB
gp-283	9	17	investors	investor	NOUN
gp-283	9	18	that	that	SCONJ
gp-283	9	19	high	high	ADJ
gp-283	9	20	litigation	litigation	NOUN
gp-283	9	21	risk	risk	NOUN
gp-283	9	22	may	may	AUX
gp-283	9	23	be	be	AUX
gp-283	9	24	associated	associate	VERB
gp-283	9	25	with	with	ADP
gp-283	9	26	increased	increase	VERB
gp-283	9	27	audit	audit	NOUN
gp-283	9	28	rigour	rigour	NOUN
gp-283	9	29	and	and	CCONJ
gp-283	9	30	reliability	reliability	NOUN
gp-283	9	31	.	.	PUNCT
gp-283	10	1	keywords	keyword	NOUN
gp-283	10	2	:	:	PUNCT
gp-283	10	3	audit	audit	NOUN
gp-283	10	4	capacity	capacity	NOUN
gp-283	10	5	stress	stress	NOUN
gp-283	10	6	,	,	PUNCT
gp-283	10	7	audit	audit	NOUN
gp-283	10	8	fee	fee	NOUN
gp-283	10	9	,	,	PUNCT
gp-283	10	10	audit	audit	NOUN
gp-283	10	11	firm	firm	ADJ
gp-283	10	12	size	size	NOUN
gp-283	10	13	,	,	PUNCT
gp-283	10	14	audit	audit	NOUN
gp-283	10	15	quality	quality	NOUN
gp-283	10	16	,	,	PUNCT
gp-283	10	17	litigation	litigation	NOUN
gp-283	10	18	risk	risk	NOUN
gp-283	10	19	introduction	introduction	NOUN
gp-283	10	20	audit	audit	NOUN
gp-283	10	21	quality	quality	NOUN
gp-283	10	22	is	be	AUX
gp-283	10	23	defined	define	VERB
gp-283	10	24	as	as	ADP
gp-283	10	25	the	the	DET
gp-283	10	26	probability	probability	NOUN
gp-283	10	27	that	that	SCONJ
gp-283	10	28	an	an	DET
gp-283	10	29	auditor	auditor	NOUN
gp-283	10	30	will	will	AUX
gp-283	10	31	identify	identify	VERB
gp-283	10	32	and	and	CCONJ
gp-283	10	33	disclose	disclose	VERB
gp-283	10	34	material	material	NOUN
gp-283	10	35	misstatements	misstatement	NOUN
gp-283	10	36	or	or	CCONJ
gp-283	10	37	violations	violation	NOUN
gp-283	10	38	within	within	ADP
gp-283	10	39	a	a	DET
gp-283	10	40	client	client	NOUN
gp-283	10	41	’s	’s	PART
gp-283	10	42	accounting	accounting	NOUN
gp-283	10	43	system	system	NOUN
gp-283	10	44	.	.	PUNCT
gp-283	11	1	it	it	PRON
gp-283	11	2	serves	serve	VERB
gp-283	11	3	a	a	DET
gp-283	11	4	vital	vital	ADJ
gp-283	11	5	function	function	NOUN
gp-283	11	6	in	in	ADP
gp-283	11	7	upholding	uphold	VERB
gp-283	11	8	the	the	DET
gp-283	11	9	integrity	integrity	NOUN
gp-283	11	10	of	of	ADP
gp-283	11	11	financial	financial	ADJ
gp-283	11	12	statements	statement	NOUN
gp-283	11	13	,	,	PUNCT
gp-283	11	14	which	which	PRON
gp-283	11	15	are	be	AUX
gp-283	11	16	relied	rely	VERB
gp-283	11	17	upon	upon	SCONJ
gp-283	11	18	by	by	ADP
gp-283	11	19	a	a	DET
gp-283	11	20	wide	wide	ADJ
gp-283	11	21	range	range	NOUN
gp-283	11	22	of	of	ADP
gp-283	11	23	stakeholders	stakeholder	NOUN
gp-283	11	24	such	such	ADJ
gp-283	11	25	as	as	ADP
gp-283	11	26	investors	investor	NOUN
gp-283	11	27	,	,	PUNCT
gp-283	11	28	shareholders	shareholder	NOUN
gp-283	11	29	,	,	PUNCT
gp-283	11	30	and	and	CCONJ
gp-283	11	31	creditors	creditor	NOUN
gp-283	11	32	to	to	PART
gp-283	11	33	make	make	VERB
gp-283	11	34	well	well	ADV
gp-283	11	35	-	-	PUNCT
gp-283	11	36	informed	inform	VERB
gp-283	11	37	economic	economic	ADJ
gp-283	11	38	decisions	decision	NOUN
gp-283	11	39	(	(	PUNCT
gp-283	11	40	arens	arens	PROPN
gp-283	11	41	et	et	PROPN
gp-283	11	42	al	al	PROPN
gp-283	11	43	.	.	PROPN
gp-283	11	44	,	,	PUNCT
gp-283	11	45	2014	2014	NUM
gp-283	11	46	)	)	PUNCT
gp-283	11	47	.	.	PUNCT
gp-283	12	1	in	in	ADP
gp-283	12	2	practice	practice	NOUN
gp-283	12	3	,	,	PUNCT
gp-283	12	4	differences	difference	NOUN
gp-283	12	5	in	in	ADP
gp-283	12	6	the	the	DET
gp-283	12	7	interests	interest	NOUN
gp-283	12	8	of	of	ADP
gp-283	12	9	company	company	NOUN
gp-283	12	10	management	management	NOUN
gp-283	12	11	and	and	CCONJ
gp-283	12	12	financial	financial	ADJ
gp-283	12	13	statement	statement	NOUN
gp-283	12	14	users	user	NOUN
gp-283	12	15	can	can	AUX
gp-283	12	16	lead	lead	VERB
gp-283	12	17	to	to	ADP
gp-283	12	18	conflicts	conflict	NOUN
gp-283	12	19	due	due	ADJ
gp-283	12	20	to	to	ADP
gp-283	12	21	an	an	DET
gp-283	12	22	information	information	NOUN
gp-283	12	23	gap	gap	NOUN
gp-283	12	24	.	.	PUNCT
gp-283	13	1	management	management	NOUN
gp-283	13	2	has	have	VERB
gp-283	13	3	full	full	ADJ
gp-283	13	4	access	access	NOUN
gp-283	13	5	to	to	ADP
gp-283	13	6	the	the	DET
gp-283	13	7	company	company	NOUN
gp-283	13	8	’s	’s	PART
gp-283	13	9	financial	financial	ADJ
gp-283	13	10	information	information	NOUN
gp-283	13	11	,	,	PUNCT
gp-283	13	12	while	while	SCONJ
gp-283	13	13	external	external	ADJ
gp-283	13	14	stakeholders	stakeholder	NOUN
gp-283	13	15	rely	rely	VERB
gp-283	13	16	on	on	ADP
gp-283	13	17	the	the	DET
gp-283	13	18	reports	report	NOUN
gp-283	13	19	presented	present	VERB
gp-283	13	20	to	to	ADP
gp-283	13	21	them	they	PRON
gp-283	13	22	.	.	PUNCT
gp-283	14	1	to	to	PART
gp-283	14	2	bridge	bridge	VERB
gp-283	14	3	this	this	DET
gp-283	14	4	gap	gap	NOUN
gp-283	14	5	,	,	PUNCT
gp-283	14	6	an	an	DET
gp-283	14	7	independent	independent	ADJ
gp-283	14	8	third	third	ADJ
gp-283	14	9	party	party	NOUN
gp-283	14	10	,	,	PUNCT
gp-283	14	11	the	the	DET
gp-283	14	12	external	external	ADJ
gp-283	14	13	auditor	auditor	NOUN
gp-283	14	14	,	,	PUNCT
gp-283	14	15	is	be	AUX
gp-283	14	16	required	require	VERB
gp-283	14	17	to	to	PART
gp-283	14	18	assess	assess	VERB
gp-283	14	19	the	the	DET
gp-283	14	20	fairness	fairness	NOUN
gp-283	14	21	of	of	ADP
gp-283	14	22	financial	financial	ADJ
gp-283	14	23	statements	statement	NOUN
gp-283	14	24	and	and	CCONJ
gp-283	14	25	ensure	ensure	VERB
gp-283	14	26	that	that	SCONJ
gp-283	14	27	there	there	PRON
gp-283	14	28	are	be	VERB
gp-283	14	29	no	no	DET
gp-283	14	30	material	material	ADJ
gp-283	14	31	misstatements	misstatement	NOUN
gp-283	14	32	or	or	CCONJ
gp-283	14	33	indications	indication	NOUN
gp-283	14	34	of	of	ADP
gp-283	14	35	fraud	fraud	NOUN
gp-283	14	36	(	(	PUNCT
gp-283	14	37	effendi	effendi	PROPN
gp-283	14	38	&	&	CCONJ
gp-283	14	39	ulhaq	ulhaq	PROPN
gp-283	14	40	,	,	PUNCT
gp-283	14	41	2021	2021	NUM
gp-283	14	42	)	)	PUNCT
gp-283	14	43	.	.	PUNCT
gp-283	15	1	the	the	DET
gp-283	15	2	low	low	ADJ
gp-283	15	3	audit	audit	NOUN
gp-283	15	4	quality	quality	NOUN
gp-283	15	5	in	in	ADP
gp-283	15	6	indonesia	indonesia	PROPN
gp-283	15	7	remains	remain	VERB
gp-283	15	8	a	a	DET
gp-283	15	9	pressing	press	VERB
gp-283	15	10	issue	issue	NOUN
gp-283	15	11	,	,	PUNCT
gp-283	15	12	as	as	SCONJ
gp-283	15	13	exemplified	exemplify	VERB
gp-283	15	14	by	by	ADP
gp-283	15	15	the	the	DET
gp-283	15	16	case	case	NOUN
gp-283	15	17	of	of	ADP
gp-283	15	18	pt	pt	PROPN
gp-283	15	19	ecii	ecii	PROPN
gp-283	15	20	tbk	tbk	PROPN
gp-283	15	21	.	.	PUNCT
gp-283	16	1	in	in	ADP
gp-283	16	2	this	this	DET
gp-283	16	3	case	case	NOUN
gp-283	16	4	,	,	PUNCT
gp-283	16	5	the	the	DET
gp-283	16	6	audited	audit	VERB
gp-283	16	7	financial	financial	ADJ
gp-283	16	8	statements	statement	NOUN
gp-283	16	9	still	still	ADV
gp-283	16	10	received	receive	VERB
gp-283	16	11	an	an	DET
gp-283	16	12	unqualified	unqualified	ADJ
gp-283	16	13	opinion	opinion	NOUN
gp-283	16	14	(	(	PUNCT
gp-283	16	15	wtp	wtp	NOUN
gp-283	16	16	)	)	PUNCT
gp-283	16	17	despite	despite	SCONJ
gp-283	16	18	subsequent	subsequent	ADJ
gp-283	16	19	findings	finding	NOUN
gp-283	16	20	revealing	reveal	VERB
gp-283	16	21	material	material	NOUN
gp-283	16	22	misstatements	misstatement	NOUN
gp-283	16	23	.	.	PUNCT
gp-283	17	1	the	the	DET
gp-283	17	2	2018	2018	NUM
gp-283	17	3	financial	financial	ADJ
gp-283	17	4	report	report	NOUN
gp-283	17	5	of	of	ADP
gp-283	17	6	ecii	ecii	NOUN
gp-283	17	7	failed	fail	VERB
gp-283	17	8	to	to	PART
gp-283	17	9	disclose	disclose	VERB
gp-283	17	10	a	a	DET
gp-283	17	11	deposit	deposit	NOUN
gp-283	17	12	guarantee	guarantee	NOUN
gp-283	17	13	of	of	ADP
gp-283	17	14	idr	idr	PROPN
gp-283	17	15	282	282	NUM
gp-283	17	16	billion	billion	NUM
gp-283	17	17	for	for	ADP
gp-283	17	18	a	a	DET
gp-283	17	19	third	third	ADJ
gp-283	17	20	party	party	NOUN
gp-283	17	21	and	and	CCONJ
gp-283	17	22	the	the	DET
gp-283	17	23	misuse	misuse	NOUN
gp-283	17	24	of	of	ADP
gp-283	17	25	idr	idr	PROPN
gp-283	17	26	55	55	NUM
gp-283	17	27	billion	billion	NUM
gp-283	17	28	for	for	ADP
gp-283	17	29	paying	pay	VERB
gp-283	17	30	interest	interest	NOUN
gp-283	17	31	on	on	ADP
gp-283	17	32	loans	loan	NOUN
gp-283	17	33	from	from	ADP
gp-283	17	34	other	other	ADJ
gp-283	17	35	parties	party	NOUN
gp-283	17	36	(	(	PUNCT
gp-283	17	37	saleh	saleh	NOUN
gp-283	17	38	,	,	PUNCT
gp-283	17	39	audit	audit	NOUN
gp-283	17	40	quality	quality	NOUN
gp-283	17	41	in	in	ADP
gp-283	17	42	emerging	emerge	VERB
gp-283	17	43	markets	market	NOUN
gp-283	17	44	:	:	PUNCT
gp-283	17	45	evidence	evidence	NOUN
gp-283	17	46	from	from	ADP
gp-283	17	47	indonesia	indonesia	PROPN
gp-283	17	48	's	's	PART
gp-283	17	49	consumer	consumer	NOUN
gp-283	17	50	industry	industry	NOUN
gp-283	17	51	1459	1459	NUM
gp-283	17	52	2020	2020	NUM
gp-283	17	53	)	)	PUNCT
gp-283	17	54	.	.	PUNCT
gp-283	18	1	another	another	DET
gp-283	18	2	case	case	NOUN
gp-283	18	3	occurred	occur	VERB
gp-283	18	4	at	at	ADP
gp-283	18	5	pt	pt	PROPN
gp-283	18	6	aisa	aisa	PROPN
gp-283	18	7	tbk	tbk	PROPN
gp-283	18	8	,	,	PUNCT
gp-283	18	9	where	where	SCONJ
gp-283	18	10	financial	financial	ADJ
gp-283	18	11	statement	statement	NOUN
gp-283	18	12	manipulation	manipulation	NOUN
gp-283	18	13	was	be	AUX
gp-283	18	14	found	find	VERB
gp-283	18	15	to	to	PART
gp-283	18	16	record	record	VERB
gp-283	18	17	fictitious	fictitious	ADJ
gp-283	18	18	revenue	revenue	NOUN
gp-283	18	19	from	from	ADP
gp-283	18	20	six	six	NUM
gp-283	18	21	affiliate	affiliate	NOUN
gp-283	18	22	companies	company	NOUN
gp-283	18	23	.	.	PUNCT
gp-283	19	1	an	an	DET
gp-283	19	2	investigation	investigation	NOUN
gp-283	19	3	conducted	conduct	VERB
gp-283	19	4	by	by	ADP
gp-283	19	5	ernst	ernst	PROPN
gp-283	19	6	&	&	CCONJ
gp-283	19	7	young	young	PROPN
gp-283	19	8	(	(	PUNCT
gp-283	19	9	ey	ey	NOUN
gp-283	19	10	)	)	PUNCT
gp-283	19	11	revealed	reveal	VERB
gp-283	19	12	that	that	SCONJ
gp-283	19	13	aisa	aisa	PROPN
gp-283	19	14	’s	’s	PART
gp-283	19	15	financial	financial	ADJ
gp-283	19	16	statements	statement	NOUN
gp-283	19	17	were	be	AUX
gp-283	19	18	overstated	overstate	VERB
gp-283	19	19	by	by	ADP
gp-283	19	20	idr	idr	PROPN
gp-283	19	21	4	4	NUM
gp-283	19	22	trillion	trillion	NUM
gp-283	19	23	,	,	PUNCT
gp-283	19	24	including	include	VERB
gp-283	19	25	fictitious	fictitious	ADJ
gp-283	19	26	sales	sale	NOUN
gp-283	19	27	of	of	ADP
gp-283	19	28	idr	idr	PROPN
gp-283	19	29	662	662	NUM
gp-283	19	30	billion	billion	NUM
gp-283	19	31	,	,	PUNCT
gp-283	19	32	ebitda	ebitda	NOUN
gp-283	19	33	of	of	ADP
gp-283	19	34	the	the	DET
gp-283	19	35	food	food	NOUN
gp-283	19	36	division	division	NOUN
gp-283	19	37	of	of	ADP
gp-283	19	38	idr	idr	PROPN
gp-283	19	39	329	329	NUM
gp-283	19	40	billion	billion	NUM
gp-283	19	41	,	,	PUNCT
gp-283	19	42	and	and	CCONJ
gp-283	19	43	cash	cash	NOUN
gp-283	19	44	flows	flow	NOUN
gp-283	19	45	of	of	ADP
gp-283	19	46	idr	idr	PROPN
gp-283	19	47	1.78	1.78	NUM
gp-283	19	48	trillion	trillion	NUM
gp-283	19	49	to	to	ADP
gp-283	19	50	affiliates	affiliate	NOUN
gp-283	19	51	without	without	ADP
gp-283	19	52	proper	proper	ADJ
gp-283	19	53	disclosure	disclosure	NOUN
gp-283	19	54	(	(	PUNCT
gp-283	19	55	sidik	sidik	NOUN
gp-283	19	56	,	,	PUNCT
gp-283	19	57	2019	2019	NUM
gp-283	19	58	)	)	PUNCT
gp-283	19	59	.	.	PUNCT
gp-283	20	1	the	the	DET
gp-283	20	2	theory	theory	NOUN
gp-283	20	3	proposed	propose	VERB
gp-283	20	4	by	by	ADP
gp-283	20	5	jensen	jensen	PROPN
gp-283	20	6	and	and	CCONJ
gp-283	20	7	meckling	meckling	NOUN
gp-283	20	8	(	(	PUNCT
gp-283	20	9	1976	1976	NUM
gp-283	20	10	)	)	PUNCT
gp-283	20	11	explains	explain	VERB
gp-283	20	12	that	that	SCONJ
gp-283	20	13	the	the	DET
gp-283	20	14	relationship	relationship	NOUN
gp-283	20	15	between	between	ADP
gp-283	20	16	principals	principal	NOUN
gp-283	20	17	and	and	CCONJ
gp-283	20	18	agents	agent	NOUN
gp-283	20	19	often	often	ADV
gp-283	20	20	results	result	VERB
gp-283	20	21	in	in	ADP
gp-283	20	22	conflicts	conflict	NOUN
gp-283	20	23	due	due	ADJ
gp-283	20	24	to	to	ADP
gp-283	20	25	differences	difference	NOUN
gp-283	20	26	in	in	ADP
gp-283	20	27	objectives	objective	NOUN
gp-283	20	28	.	.	PUNCT
gp-283	21	1	managers	manager	NOUN
gp-283	21	2	(	(	PUNCT
gp-283	21	3	agents	agent	NOUN
gp-283	21	4	)	)	PUNCT
gp-283	21	5	tend	tend	VERB
gp-283	21	6	to	to	PART
gp-283	21	7	focus	focus	VERB
gp-283	21	8	on	on	ADP
gp-283	21	9	personal	personal	ADJ
gp-283	21	10	interests	interest	NOUN
gp-283	21	11	,	,	PUNCT
gp-283	21	12	such	such	ADJ
gp-283	21	13	as	as	ADP
gp-283	21	14	bonuses	bonus	NOUN
gp-283	21	15	and	and	CCONJ
gp-283	21	16	job	job	NOUN
gp-283	21	17	security	security	NOUN
gp-283	21	18	,	,	PUNCT
gp-283	21	19	while	while	SCONJ
gp-283	21	20	shareholders	shareholder	NOUN
gp-283	21	21	(	(	PUNCT
gp-283	21	22	principals	principal	NOUN
gp-283	21	23	)	)	PUNCT
gp-283	21	24	are	be	AUX
gp-283	21	25	more	more	ADV
gp-283	21	26	oriented	oriented	ADJ
gp-283	21	27	towards	towards	ADP
gp-283	21	28	enhancing	enhance	VERB
gp-283	21	29	the	the	DET
gp-283	21	30	long	long	ADJ
gp-283	21	31	-	-	PUNCT
gp-283	21	32	term	term	NOUN
gp-283	21	33	value	value	NOUN
gp-283	21	34	of	of	ADP
gp-283	21	35	the	the	DET
gp-283	21	36	company	company	NOUN
gp-283	21	37	(	(	PUNCT
gp-283	21	38	graaf	graaf	PROPN
gp-283	21	39	,	,	PUNCT
gp-283	21	40	2011	2011	NUM
gp-283	21	41	;	;	PUNCT
gp-283	21	42	ukoma	ukoma	ADJ
gp-283	21	43	,	,	PUNCT
gp-283	21	44	2020	2020	NUM
gp-283	21	45	)	)	PUNCT
gp-283	21	46	.	.	PUNCT
gp-283	22	1	the	the	DET
gp-283	22	2	information	information	NOUN
gp-283	22	3	asymmetry	asymmetry	NOUN
gp-283	22	4	between	between	ADP
gp-283	22	5	the	the	DET
gp-283	22	6	two	two	NUM
gp-283	22	7	allows	allow	VERB
gp-283	22	8	management	management	NOUN
gp-283	22	9	to	to	PART
gp-283	22	10	present	present	VERB
gp-283	22	11	biased	biased	ADJ
gp-283	22	12	or	or	CCONJ
gp-283	22	13	manipulated	manipulate	VERB
gp-283	22	14	financial	financial	ADJ
gp-283	22	15	information	information	NOUN
gp-283	22	16	(	(	PUNCT
gp-283	22	17	ali	ali	PROPN
gp-283	22	18	,	,	PUNCT
gp-283	22	19	2020	2020	NUM
gp-283	22	20	;	;	PUNCT
gp-283	22	21	setyawati	setyawati	PROPN
gp-283	22	22	et	et	PROPN
gp-283	22	23	al	al	PROPN
gp-283	22	24	.	.	PROPN
gp-283	22	25	,	,	PUNCT
gp-283	22	26	2023	2023	NUM
gp-283	22	27	)	)	PUNCT
gp-283	22	28	.	.	PUNCT
gp-283	23	1	to	to	PART
gp-283	23	2	mitigate	mitigate	VERB
gp-283	23	3	this	this	DET
gp-283	23	4	risk	risk	NOUN
gp-283	23	5	,	,	PUNCT
gp-283	23	6	independent	independent	ADJ
gp-283	23	7	auditors	auditor	NOUN
gp-283	23	8	are	be	AUX
gp-283	23	9	appointed	appoint	VERB
gp-283	23	10	as	as	ADP
gp-283	23	11	an	an	DET
gp-283	23	12	external	external	ADJ
gp-283	23	13	monitoring	monitoring	NOUN
gp-283	23	14	mechanism	mechanism	NOUN
gp-283	23	15	that	that	PRON
gp-283	23	16	can	can	AUX
gp-283	23	17	reduce	reduce	VERB
gp-283	23	18	moral	moral	ADJ
gp-283	23	19	hazards	hazard	NOUN
gp-283	23	20	and	and	CCONJ
gp-283	23	21	enhance	enhance	VERB
gp-283	23	22	transparency	transparency	NOUN
gp-283	23	23	(	(	PUNCT
gp-283	23	24	corbella	corbella	NOUN
gp-283	23	25	et	et	PROPN
gp-283	23	26	al	al	PROPN
gp-283	23	27	.	.	PROPN
gp-283	23	28	,	,	PUNCT
gp-283	23	29	2015	2015	NUM
gp-283	23	30	)	)	PUNCT
gp-283	23	31	.	.	PUNCT
gp-283	24	1	conversely	conversely	ADV
gp-283	24	2	,	,	PUNCT
gp-283	24	3	auditors	auditor	NOUN
gp-283	24	4	’	’	PART
gp-283	24	5	responses	response	NOUN
gp-283	24	6	to	to	ADP
gp-283	24	7	pressure	pressure	NOUN
gp-283	24	8	during	during	ADP
gp-283	24	9	the	the	DET
gp-283	24	10	audit	audit	NOUN
gp-283	24	11	process	process	NOUN
gp-283	24	12	significantly	significantly	ADV
gp-283	24	13	influence	influence	VERB
gp-283	24	14	audit	audit	NOUN
gp-283	24	15	outcomes	outcome	NOUN
gp-283	24	16	.	.	PUNCT
gp-283	25	1	attribution	attribution	NOUN
gp-283	25	2	theory	theory	NOUN
gp-283	25	3	,	,	PUNCT
gp-283	25	4	initially	initially	ADV
gp-283	25	5	proposed	propose	VERB
gp-283	25	6	by	by	ADP
gp-283	25	7	heider	heider	NOUN
gp-283	25	8	(	(	PUNCT
gp-283	25	9	1958	1958	NUM
gp-283	25	10	)	)	PUNCT
gp-283	25	11	and	and	CCONJ
gp-283	25	12	subsequently	subsequently	ADV
gp-283	25	13	refined	refine	VERB
gp-283	25	14	by	by	ADP
gp-283	25	15	weiner	weiner	NOUN
gp-283	25	16	(	(	PUNCT
gp-283	25	17	1985	1985	NUM
gp-283	25	18	)	)	PUNCT
gp-283	25	19	,	,	PUNCT
gp-283	25	20	elucidates	elucidate	VERB
gp-283	25	21	how	how	SCONJ
gp-283	25	22	individuals	individual	NOUN
gp-283	25	23	attribute	attribute	VERB
gp-283	25	24	the	the	DET
gp-283	25	25	causes	cause	NOUN
gp-283	25	26	of	of	ADP
gp-283	25	27	events	event	NOUN
gp-283	25	28	to	to	ADP
gp-283	25	29	either	either	CCONJ
gp-283	25	30	internal	internal	ADJ
gp-283	25	31	factors	factor	NOUN
gp-283	25	32	(	(	PUNCT
gp-283	25	33	e.g.	e.g.	ADV
gp-283	25	34	,	,	PUNCT
gp-283	25	35	effort	effort	NOUN
gp-283	25	36	and	and	CCONJ
gp-283	25	37	ability	ability	NOUN
gp-283	25	38	)	)	PUNCT
gp-283	25	39	or	or	CCONJ
gp-283	25	40	external	external	ADJ
gp-283	25	41	factors	factor	NOUN
gp-283	25	42	(	(	PUNCT
gp-283	25	43	e.g.	e.g.	ADV
gp-283	25	44	,	,	PUNCT
gp-283	25	45	environmental	environmental	ADJ
gp-283	25	46	stressors	stressor	NOUN
gp-283	25	47	and	and	CCONJ
gp-283	25	48	task	task	NOUN
gp-283	25	49	complexity	complexity	NOUN
gp-283	25	50	)	)	PUNCT
gp-283	25	51	.	.	PUNCT
gp-283	26	1	within	within	ADP
gp-283	26	2	the	the	DET
gp-283	26	3	auditing	auditing	NOUN
gp-283	26	4	context	context	NOUN
gp-283	26	5	,	,	PUNCT
gp-283	26	6	this	this	DET
gp-283	26	7	theoretical	theoretical	ADJ
gp-283	26	8	framework	framework	NOUN
gp-283	26	9	is	be	AUX
gp-283	26	10	instrumental	instrumental	ADJ
gp-283	26	11	in	in	ADP
gp-283	26	12	analyzing	analyze	VERB
gp-283	26	13	how	how	SCONJ
gp-283	26	14	auditors	auditor	NOUN
gp-283	26	15	manage	manage	VERB
gp-283	26	16	occupational	occupational	ADJ
gp-283	26	17	stress	stress	NOUN
gp-283	26	18	.	.	PUNCT
gp-283	27	1	auditors	auditor	NOUN
gp-283	27	2	exhibiting	exhibit	VERB
gp-283	27	3	an	an	DET
gp-283	27	4	internal	internal	ADJ
gp-283	27	5	locus	locus	NOUN
gp-283	27	6	of	of	ADP
gp-283	27	7	control	control	NOUN
gp-283	27	8	tend	tend	VERB
gp-283	27	9	to	to	PART
gp-283	27	10	be	be	AUX
gp-283	27	11	more	more	ADV
gp-283	27	12	resilient	resilient	ADJ
gp-283	27	13	,	,	PUNCT
gp-283	27	14	maintaining	maintain	VERB
gp-283	27	15	audit	audit	NOUN
gp-283	27	16	quality	quality	NOUN
gp-283	27	17	despite	despite	SCONJ
gp-283	27	18	external	external	ADJ
gp-283	27	19	pressures	pressure	NOUN
gp-283	27	20	.	.	PUNCT
gp-283	28	1	in	in	ADP
gp-283	28	2	contrast	contrast	NOUN
gp-283	28	3	,	,	PUNCT
gp-283	28	4	those	those	PRON
gp-283	28	5	with	with	ADP
gp-283	28	6	an	an	DET
gp-283	28	7	external	external	ADJ
gp-283	28	8	locus	locus	NOUN
gp-283	28	9	of	of	ADP
gp-283	28	10	control	control	NOUN
gp-283	28	11	are	be	AUX
gp-283	28	12	more	more	ADV
gp-283	28	13	inclined	inclined	ADJ
gp-283	28	14	to	to	PART
gp-283	28	15	attribute	attribute	VERB
gp-283	28	16	performance	performance	NOUN
gp-283	28	17	shortcomings	shortcoming	NOUN
gp-283	28	18	to	to	ADP
gp-283	28	19	external	external	ADJ
gp-283	28	20	conditions	condition	NOUN
gp-283	28	21	such	such	ADJ
gp-283	28	22	as	as	ADP
gp-283	28	23	tight	tight	ADJ
gp-283	28	24	deadlines	deadline	NOUN
gp-283	28	25	and	and	CCONJ
gp-283	28	26	client	client	NOUN
gp-283	28	27	-	-	PUNCT
gp-283	28	28	related	relate	VERB
gp-283	28	29	demands	demand	NOUN
gp-283	28	30	(	(	PUNCT
gp-283	28	31	fachrunnisa	fachrunnisa	NOUN
gp-283	28	32	&	&	CCONJ
gp-283	28	33	ramadhani	ramadhani	ADJ
gp-283	28	34	,	,	PUNCT
gp-283	28	35	2024	2024	NUM
gp-283	28	36	;	;	PUNCT
gp-283	28	37	santosa	santosa	PROPN
gp-283	28	38	et	et	PROPN
gp-283	28	39	al	al	PROPN
gp-283	28	40	.	.	PROPN
gp-283	28	41	,	,	PUNCT
gp-283	28	42	2024	2024	NUM
gp-283	28	43	;	;	PUNCT
gp-283	28	44	utama	utama	PROPN
gp-283	28	45	&	&	CCONJ
gp-283	28	46	rohman	rohman	NOUN
gp-283	28	47	,	,	PUNCT
gp-283	28	48	2023	2023	NUM
gp-283	28	49	)	)	PUNCT
gp-283	28	50	.	.	PUNCT
gp-283	29	1	consistent	consistent	ADJ
gp-283	29	2	with	with	ADP
gp-283	29	3	attribution	attribution	NOUN
gp-283	29	4	theory	theory	NOUN
gp-283	29	5	,	,	PUNCT
gp-283	29	6	various	various	ADJ
gp-283	29	7	factors	factor	NOUN
gp-283	29	8	have	have	AUX
gp-283	29	9	been	be	AUX
gp-283	29	10	identified	identify	VERB
gp-283	29	11	as	as	ADP
gp-283	29	12	determinants	determinant	NOUN
gp-283	29	13	of	of	ADP
gp-283	29	14	audit	audit	NOUN
gp-283	29	15	quality	quality	NOUN
gp-283	29	16	.	.	PUNCT
gp-283	30	1	one	one	NUM
gp-283	30	2	such	such	ADJ
gp-283	30	3	factor	factor	NOUN
gp-283	30	4	is	be	AUX
gp-283	30	5	the	the	DET
gp-283	30	6	audit	audit	NOUN
gp-283	30	7	fee	fee	NOUN
gp-283	30	8	,	,	PUNCT
gp-283	30	9	which	which	PRON
gp-283	30	10	refers	refer	VERB
gp-283	30	11	to	to	ADP
gp-283	30	12	the	the	DET
gp-283	30	13	financial	financial	ADJ
gp-283	30	14	compensation	compensation	NOUN
gp-283	30	15	paid	pay	VERB
gp-283	30	16	by	by	ADP
gp-283	30	17	clients	client	NOUN
gp-283	30	18	to	to	ADP
gp-283	30	19	auditors	auditor	NOUN
gp-283	30	20	in	in	ADP
gp-283	30	21	exchange	exchange	NOUN
gp-283	30	22	for	for	ADP
gp-283	30	23	audit	audit	NOUN
gp-283	30	24	services	service	NOUN
gp-283	30	25	(	(	PUNCT
gp-283	30	26	nurbaiti	nurbaiti	PROPN
gp-283	30	27	&	&	CCONJ
gp-283	30	28	sabilla	sabilla	NOUN
gp-283	30	29	,	,	PUNCT
gp-283	30	30	2022	2022	NUM
gp-283	30	31	)	)	PUNCT
gp-283	30	32	.	.	PUNCT
gp-283	31	1	typically	typically	ADV
gp-283	31	2	,	,	PUNCT
gp-283	31	3	audit	audit	NOUN
gp-283	31	4	fees	fee	NOUN
gp-283	31	5	are	be	AUX
gp-283	31	6	negotiated	negotiate	VERB
gp-283	31	7	at	at	ADP
gp-283	31	8	the	the	DET
gp-283	31	9	outset	outset	NOUN
gp-283	31	10	of	of	ADP
gp-283	31	11	the	the	DET
gp-283	31	12	engagement	engagement	NOUN
gp-283	31	13	,	,	PUNCT
gp-283	31	14	taking	take	VERB
gp-283	31	15	into	into	ADP
gp-283	31	16	account	account	NOUN
gp-283	31	17	the	the	DET
gp-283	31	18	anticipated	anticipate	VERB
gp-283	31	19	time	time	NOUN
gp-283	31	20	requirements	requirement	NOUN
gp-283	31	21	,	,	PUNCT
gp-283	31	22	the	the	DET
gp-283	31	23	auditor	auditor	NOUN
gp-283	31	24	's	's	PART
gp-283	31	25	effort	effort	NOUN
gp-283	31	26	,	,	PUNCT
gp-283	31	27	and	and	CCONJ
gp-283	31	28	the	the	DET
gp-283	31	29	complexity	complexity	NOUN
gp-283	31	30	of	of	ADP
gp-283	31	31	the	the	DET
gp-283	31	32	audit	audit	NOUN
gp-283	31	33	task	task	NOUN
gp-283	31	34	(	(	PUNCT
gp-283	31	35	damayanti	damayanti	PROPN
gp-283	31	36	&	&	CCONJ
gp-283	31	37	aufa	aufa	PROPN
gp-283	31	38	,	,	PUNCT
gp-283	31	39	2022	2022	NUM
gp-283	31	40	;	;	PUNCT
gp-283	31	41	kamil	kamil	PROPN
gp-283	31	42	,	,	PUNCT
gp-283	31	43	2020	2020	NUM
gp-283	31	44	)	)	PUNCT
gp-283	31	45	.	.	PUNCT
gp-283	32	1	from	from	ADP
gp-283	32	2	the	the	DET
gp-283	32	3	perspective	perspective	NOUN
gp-283	32	4	of	of	ADP
gp-283	32	5	agency	agency	NOUN
gp-283	32	6	theory	theory	NOUN
gp-283	32	7	,	,	PUNCT
gp-283	32	8	the	the	DET
gp-283	32	9	magnitude	magnitude	NOUN
gp-283	32	10	of	of	ADP
gp-283	32	11	the	the	DET
gp-283	32	12	audit	audit	NOUN
gp-283	32	13	fee	fee	NOUN
gp-283	32	14	is	be	AUX
gp-283	32	15	often	often	ADV
gp-283	32	16	interpreted	interpret	VERB
gp-283	32	17	as	as	ADP
gp-283	32	18	a	a	DET
gp-283	32	19	proxy	proxy	NOUN
gp-283	32	20	for	for	ADP
gp-283	32	21	the	the	DET
gp-283	32	22	auditor	auditor	NOUN
gp-283	32	23	’s	’s	PART
gp-283	32	24	level	level	NOUN
gp-283	32	25	of	of	ADP
gp-283	32	26	commitment	commitment	NOUN
gp-283	32	27	to	to	ADP
gp-283	32	28	a	a	DET
gp-283	32	29	comprehensive	comprehensive	ADJ
gp-283	32	30	examination	examination	NOUN
gp-283	32	31	,	,	PUNCT
gp-283	32	32	thereby	thereby	ADV
gp-283	32	33	functioning	function	VERB
gp-283	32	34	as	as	ADP
gp-283	32	35	a	a	DET
gp-283	32	36	mechanism	mechanism	NOUN
gp-283	32	37	to	to	PART
gp-283	32	38	mitigate	mitigate	VERB
gp-283	32	39	agency	agency	NOUN
gp-283	32	40	conflicts	conflict	NOUN
gp-283	32	41	.	.	PUNCT
gp-283	33	1	empirical	empirical	ADJ
gp-283	33	2	evidence	evidence	NOUN
gp-283	33	3	from	from	ADP
gp-283	33	4	prior	prior	ADJ
gp-283	33	5	research	research	NOUN
gp-283	33	6	kamil	kamil	PROPN
gp-283	33	7	,	,	PUNCT
gp-283	33	8	2020	2020	NUM
gp-283	33	9	;	;	PUNCT
gp-283	33	10	nguyen	nguyen	PROPN
gp-283	33	11	van	van	PROPN
gp-283	33	12	et	et	PROPN
gp-283	33	13	al	al	PROPN
gp-283	33	14	.	.	PROPN
gp-283	33	15	,	,	PUNCT
gp-283	33	16	2022	2022	NUM
gp-283	33	17	;	;	PUNCT
gp-283	33	18	okerekeoti	okerekeoti	PROPN
gp-283	33	19	,	,	PUNCT
gp-283	33	20	2022	2022	NUM
gp-283	33	21	;	;	PUNCT
gp-283	33	22	and	and	CCONJ
gp-283	33	23	srinidhi	srinidhi	PROPN
gp-283	33	24	&	&	CCONJ
gp-283	33	25	gul	gul	PROPN
gp-283	33	26	,	,	PUNCT
gp-283	33	27	2006	2006	NUM
gp-283	33	28	generally	generally	ADV
gp-283	33	29	supports	support	VERB
gp-283	33	30	a	a	DET
gp-283	33	31	positive	positive	ADJ
gp-283	33	32	association	association	NOUN
gp-283	33	33	between	between	ADP
gp-283	33	34	audit	audit	NOUN
gp-283	33	35	fees	fee	NOUN
gp-283	33	36	and	and	CCONJ
gp-283	33	37	audit	audit	NOUN
gp-283	33	38	quality	quality	NOUN
gp-283	33	39	,	,	PUNCT
gp-283	33	40	suggesting	suggest	VERB
gp-283	33	41	that	that	SCONJ
gp-283	33	42	higher	high	ADJ
gp-283	33	43	remuneration	remuneration	NOUN
gp-283	33	44	may	may	AUX
gp-283	33	45	enable	enable	VERB
gp-283	33	46	auditors	auditor	NOUN
gp-283	33	47	to	to	PART
gp-283	33	48	allocate	allocate	VERB
gp-283	33	49	more	more	ADJ
gp-283	33	50	resources	resource	NOUN
gp-283	33	51	and	and	CCONJ
gp-283	33	52	time	time	NOUN
gp-283	33	53	,	,	PUNCT
gp-283	33	54	ultimately	ultimately	ADV
gp-283	33	55	enhancing	enhance	VERB
gp-283	33	56	audit	audit	NOUN
gp-283	33	57	effectiveness	effectiveness	NOUN
gp-283	33	58	(	(	PUNCT
gp-283	33	59	choi	choi	NOUN
gp-283	33	60	et	et	PROPN
gp-283	33	61	al	al	PROPN
gp-283	33	62	.	.	PROPN
gp-283	33	63	,	,	PUNCT
gp-283	33	64	2010	2010	NUM
gp-283	33	65	;	;	PUNCT
gp-283	33	66	thanh	thanh	PROPN
gp-283	33	67	hai	hai	PROPN
gp-283	33	68	et	et	PROPN
gp-283	33	69	al	al	PROPN
gp-283	33	70	.	.	PROPN
gp-283	33	71	,	,	PUNCT
gp-283	33	72	2019	2019	NUM
gp-283	33	73	)	)	PUNCT
gp-283	33	74	.	.	PUNCT
gp-283	34	1	nevertheless	nevertheless	ADV
gp-283	34	2	,	,	PUNCT
gp-283	34	3	some	some	DET
gp-283	34	4	scholars	scholar	NOUN
gp-283	34	5	have	have	AUX
gp-283	34	6	raised	raise	VERB
gp-283	34	7	concerns	concern	NOUN
gp-283	34	8	that	that	SCONJ
gp-283	34	9	elevated	elevated	ADJ
gp-283	34	10	audit	audit	NOUN
gp-283	34	11	fees	fee	NOUN
gp-283	34	12	may	may	AUX
gp-283	34	13	lead	lead	VERB
gp-283	34	14	to	to	ADP
gp-283	34	15	economic	economic	ADJ
gp-283	34	16	dependence	dependence	NOUN
gp-283	34	17	on	on	ADP
gp-283	34	18	clients	client	NOUN
gp-283	34	19	,	,	PUNCT
gp-283	34	20	thereby	thereby	ADV
gp-283	34	21	potentially	potentially	ADV
gp-283	34	22	compromising	compromise	VERB
gp-283	34	23	auditor	auditor	NOUN
gp-283	34	24	independence	independence	NOUN
gp-283	34	25	and	and	CCONJ
gp-283	34	26	objectivity	objectivity	NOUN
gp-283	34	27	(	(	PUNCT
gp-283	34	28	sheikh	sheikh	PROPN
gp-283	34	29	&	&	CCONJ
gp-283	34	30	siddiqui	siddiqui	PROPN
gp-283	34	31	,	,	PUNCT
gp-283	34	32	2020	2020	NUM
gp-283	34	33	;	;	PUNCT
gp-283	34	34	ayoola	ayoola	PROPN
gp-283	34	35	,	,	PUNCT
gp-283	34	36	2024	2024	NUM
gp-283	34	37	)	)	PUNCT
gp-283	34	38	.	.	PUNCT
gp-283	35	1	second	second	ADV
gp-283	35	2	,	,	PUNCT
gp-283	35	3	audit	audit	NOUN
gp-283	35	4	capacity	capacity	NOUN
gp-283	35	5	stress	stress	NOUN
gp-283	35	6	(	(	PUNCT
gp-283	35	7	acs	acs	PROPN
gp-283	35	8	)	)	PUNCT
gp-283	35	9	refers	refer	VERB
gp-283	35	10	to	to	ADP
gp-283	35	11	the	the	DET
gp-283	35	12	condition	condition	NOUN
gp-283	35	13	where	where	SCONJ
gp-283	35	14	the	the	DET
gp-283	35	15	auditor	auditor	NOUN
gp-283	35	16	's	's	PART
gp-283	35	17	workload	workload	NOUN
gp-283	35	18	is	be	AUX
gp-283	35	19	disproportionate	disproportionate	ADJ
gp-283	35	20	to	to	ADP
gp-283	35	21	the	the	DET
gp-283	35	22	available	available	ADJ
gp-283	35	23	resources	resource	NOUN
gp-283	35	24	and	and	CCONJ
gp-283	35	25	time	time	NOUN
gp-283	35	26	to	to	PART
gp-283	35	27	complete	complete	VERB
gp-283	35	28	the	the	DET
gp-283	35	29	audit	audit	NOUN
gp-283	35	30	assignment	assignment	NOUN
gp-283	35	31	(	(	PUNCT
gp-283	35	32	yolanda	yolanda	NOUN
gp-283	35	33	et	et	PROPN
gp-283	35	34	al	al	PROPN
gp-283	35	35	.	.	PROPN
gp-283	35	36	,	,	PUNCT
gp-283	35	37	2019	2019	NUM
gp-283	35	38	)	)	PUNCT
gp-283	35	39	.	.	PUNCT
gp-283	36	1	this	this	DET
gp-283	36	2	phenomenon	phenomenon	NOUN
gp-283	36	3	typically	typically	ADV
gp-283	36	4	occurs	occur	VERB
gp-283	36	5	during	during	ADP
gp-283	36	6	peak	peak	NOUN
gp-283	36	7	annual	annual	ADJ
gp-283	36	8	audit	audit	NOUN
gp-283	36	9	periods	period	NOUN
gp-283	36	10	,	,	PUNCT
gp-283	36	11	when	when	SCONJ
gp-283	36	12	public	public	ADJ
gp-283	36	13	accounting	accounting	NOUN
gp-283	36	14	firms	firm	NOUN
gp-283	36	15	(	(	PUNCT
gp-283	36	16	kap	kap	NOUN
gp-283	36	17	)	)	PUNCT
gp-283	36	18	receive	receive	VERB
gp-283	36	19	numerous	numerous	ADJ
gp-283	36	20	assignments	assignment	NOUN
gp-283	36	21	within	within	ADP
gp-283	36	22	a	a	DET
gp-283	36	23	relatively	relatively	ADV
gp-283	36	24	short	short	ADJ
gp-283	36	25	period	period	NOUN
gp-283	36	26	(	(	PUNCT
gp-283	36	27	nurbaiti	nurbaiti	PROPN
gp-283	36	28	&	&	CCONJ
gp-283	36	29	sabilla	sabilla	NOUN
gp-283	36	30	,	,	PUNCT
gp-283	36	31	2022	2022	NUM
gp-283	36	32	)	)	PUNCT
gp-283	36	33	.	.	PUNCT
gp-283	37	1	according	accord	VERB
gp-283	37	2	to	to	ADP
gp-283	37	3	attribution	attribution	NOUN
gp-283	37	4	theory	theory	NOUN
gp-283	37	5	,	,	PUNCT
gp-283	37	6	the	the	DET
gp-283	37	7	auditor	auditor	NOUN
gp-283	37	8	's	's	PART
gp-283	37	9	response	response	NOUN
gp-283	37	10	to	to	ADP
gp-283	37	11	work	work	NOUN
gp-283	37	12	pressure	pressure	NOUN
gp-283	37	13	can	can	AUX
gp-283	37	14	be	be	AUX
gp-283	37	15	either	either	CCONJ
gp-283	37	16	functional	functional	ADJ
gp-283	37	17	or	or	CCONJ
gp-283	37	18	dysfunctional	dysfunctional	ADJ
gp-283	37	19	,	,	PUNCT
gp-283	37	20	depending	depend	VERB
gp-283	37	21	on	on	ADP
gp-283	37	22	the	the	DET
gp-283	37	23	individual	individual	NOUN
gp-283	37	24	's	's	PART
gp-283	37	25	perception	perception	NOUN
gp-283	37	26	and	and	CCONJ
gp-283	37	27	audit	audit	NOUN
gp-283	37	28	quality	quality	NOUN
gp-283	37	29	in	in	ADP
gp-283	37	30	emerging	emerge	VERB
gp-283	37	31	markets	market	NOUN
gp-283	37	32	:	:	PUNCT
gp-283	37	33	evidence	evidence	NOUN
gp-283	37	34	from	from	ADP
gp-283	37	35	indonesia	indonesia	PROPN
gp-283	37	36	's	's	PART
gp-283	37	37	consumer	consumer	NOUN
gp-283	37	38	industry	industry	NOUN
gp-283	37	39	1460	1460	NUM
gp-283	37	40	coping	cope	VERB
gp-283	37	41	strategies	strategy	NOUN
gp-283	37	42	employed	employ	VERB
gp-283	37	43	(	(	PUNCT
gp-283	37	44	santosa	santosa	PROPN
gp-283	37	45	et	et	PROPN
gp-283	37	46	al	al	PROPN
gp-283	37	47	.	.	PROPN
gp-283	37	48	,	,	PUNCT
gp-283	37	49	2024	2024	NUM
gp-283	37	50	;	;	PUNCT
gp-283	37	51	ukoma	ukoma	ADJ
gp-283	37	52	,	,	PUNCT
gp-283	37	53	2020	2020	NUM
gp-283	37	54	)	)	PUNCT
gp-283	37	55	.	.	PUNCT
gp-283	38	1	poorly	poorly	ADV
gp-283	38	2	managed	manage	VERB
gp-283	38	3	work	work	NOUN
gp-283	38	4	pressure	pressure	NOUN
gp-283	38	5	tends	tend	VERB
gp-283	38	6	to	to	PART
gp-283	38	7	trigger	trigger	VERB
gp-283	38	8	incorrect	incorrect	ADJ
gp-283	38	9	decisions	decision	NOUN
gp-283	38	10	,	,	PUNCT
gp-283	38	11	negligence	negligence	NOUN
gp-283	38	12	in	in	ADP
gp-283	38	13	audit	audit	NOUN
gp-283	38	14	procedures	procedure	NOUN
gp-283	38	15	,	,	PUNCT
gp-283	38	16	and	and	CCONJ
gp-283	38	17	a	a	DET
gp-283	38	18	decline	decline	NOUN
gp-283	38	19	in	in	ADP
gp-283	38	20	the	the	DET
gp-283	38	21	quality	quality	NOUN
gp-283	38	22	of	of	ADP
gp-283	38	23	reporting	reporting	NOUN
gp-283	38	24	(	(	PUNCT
gp-283	38	25	akhbar	akhbar	PROPN
gp-283	38	26	&	&	CCONJ
gp-283	38	27	sebrina	sebrina	PROPN
gp-283	38	28	,	,	PUNCT
gp-283	38	29	2024	2024	NUM
gp-283	38	30	;	;	PUNCT
gp-283	38	31	lópez	lópez	NOUN
gp-283	38	32	&	&	CCONJ
gp-283	38	33	peters	peters	PROPN
gp-283	38	34	,	,	PUNCT
gp-283	38	35	2012	2012	NUM
gp-283	38	36	)	)	PUNCT
gp-283	38	37	.	.	PUNCT
gp-283	39	1	even	even	ADV
gp-283	39	2	auditors	auditor	NOUN
gp-283	39	3	from	from	ADP
gp-283	39	4	large	large	ADJ
gp-283	39	5	firms	firm	NOUN
gp-283	39	6	,	,	PUNCT
gp-283	39	7	such	such	ADJ
gp-283	39	8	as	as	ADP
gp-283	39	9	the	the	DET
gp-283	39	10	big	big	ADJ
gp-283	39	11	four	four	NUM
gp-283	39	12	,	,	PUNCT
gp-283	39	13	are	be	AUX
gp-283	39	14	not	not	PART
gp-283	39	15	immune	immune	ADJ
gp-283	39	16	to	to	ADP
gp-283	39	17	the	the	DET
gp-283	39	18	negative	negative	ADJ
gp-283	39	19	impact	impact	NOUN
gp-283	39	20	of	of	ADP
gp-283	39	21	acs	ac	NOUN
gp-283	39	22	on	on	ADP
gp-283	39	23	audit	audit	NOUN
gp-283	39	24	quality	quality	NOUN
gp-283	39	25	(	(	PUNCT
gp-283	39	26	ismail	ismail	NOUN
gp-283	39	27	et	et	PROPN
gp-283	39	28	al	al	PROPN
gp-283	39	29	.	.	PROPN
gp-283	39	30	,	,	PUNCT
gp-283	39	31	2019	2019	NUM
gp-283	39	32	)	)	PUNCT
gp-283	39	33	.	.	PUNCT
gp-283	40	1	amiruddin	amiruddin	VERB
gp-283	40	2	(	(	PUNCT
gp-283	40	3	2019	2019	NUM
gp-283	40	4	)	)	PUNCT
gp-283	40	5	posits	posit	NOUN
gp-283	40	6	that	that	SCONJ
gp-283	40	7	auditors	auditor	NOUN
gp-283	40	8	operating	operate	VERB
gp-283	40	9	under	under	ADP
gp-283	40	10	intense	intense	ADJ
gp-283	40	11	pressure	pressure	NOUN
gp-283	40	12	are	be	AUX
gp-283	40	13	more	more	ADV
gp-283	40	14	vulnerable	vulnerable	ADJ
gp-283	40	15	to	to	ADP
gp-283	40	16	engaging	engage	VERB
gp-283	40	17	in	in	ADP
gp-283	40	18	dysfunctional	dysfunctional	ADJ
gp-283	40	19	behaviors	behavior	NOUN
gp-283	40	20	that	that	PRON
gp-283	40	21	can	can	AUX
gp-283	40	22	compromise	compromise	VERB
gp-283	40	23	audit	audit	NOUN
gp-283	40	24	quality	quality	NOUN
gp-283	40	25	.	.	PUNCT
gp-283	41	1	coram	coram	PROPN
gp-283	41	2	et	et	PROPN
gp-283	41	3	al	al	PROPN
gp-283	41	4	.	.	PROPN
gp-283	42	1	(	(	PUNCT
gp-283	42	2	2003	2003	NUM
gp-283	42	3	)	)	PUNCT
gp-283	42	4	categorize	categorize	VERB
gp-283	42	5	such	such	ADJ
gp-283	42	6	behaviors	behavior	NOUN
gp-283	42	7	—	—	PUNCT
gp-283	42	8	termed	term	VERB
gp-283	42	9	audit	audit	NOUN
gp-283	42	10	quality	quality	NOUN
gp-283	42	11	reduction	reduction	NOUN
gp-283	42	12	behaviors	behavior	NOUN
gp-283	42	13	—	—	PUNCT
gp-283	42	14	as	as	ADP
gp-283	42	15	deliberate	deliberate	ADJ
gp-283	42	16	actions	action	NOUN
gp-283	42	17	undertaken	undertake	VERB
gp-283	42	18	by	by	ADP
gp-283	42	19	auditors	auditor	NOUN
gp-283	42	20	that	that	PRON
gp-283	42	21	result	result	VERB
gp-283	42	22	in	in	ADP
gp-283	42	23	the	the	DET
gp-283	42	24	application	application	NOUN
gp-283	42	25	of	of	ADP
gp-283	42	26	substandard	substandard	ADJ
gp-283	42	27	audit	audit	NOUN
gp-283	42	28	procedures	procedure	NOUN
gp-283	42	29	.	.	PUNCT
gp-283	43	1	similarly	similarly	ADV
gp-283	43	2	,	,	PUNCT
gp-283	43	3	malone	malone	PROPN
gp-283	43	4	and	and	CCONJ
gp-283	43	5	roberts	roberts	PROPN
gp-283	43	6	(	(	PUNCT
gp-283	43	7	1996	1996	NUM
gp-283	43	8	)	)	PUNCT
gp-283	43	9	contend	contend	VERB
gp-283	43	10	that	that	SCONJ
gp-283	43	11	audit	audit	NOUN
gp-283	43	12	quality	quality	NOUN
gp-283	43	13	deteriorates	deteriorate	VERB
gp-283	43	14	when	when	SCONJ
gp-283	43	15	auditors	auditor	NOUN
gp-283	43	16	fail	fail	VERB
gp-283	43	17	to	to	PART
gp-283	43	18	fully	fully	ADV
gp-283	43	19	adhere	adhere	VERB
gp-283	43	20	to	to	ADP
gp-283	43	21	established	establish	VERB
gp-283	43	22	audit	audit	NOUN
gp-283	43	23	values	value	NOUN
gp-283	43	24	,	,	PUNCT
gp-283	43	25	thereby	thereby	ADV
gp-283	43	26	weakening	weaken	VERB
gp-283	43	27	the	the	DET
gp-283	43	28	reliability	reliability	NOUN
gp-283	43	29	and	and	CCONJ
gp-283	43	30	effectiveness	effectiveness	NOUN
gp-283	43	31	of	of	ADP
gp-283	43	32	the	the	DET
gp-283	43	33	evidence	evidence	NOUN
gp-283	43	34	collected	collect	VERB
gp-283	43	35	.	.	PUNCT
gp-283	44	1	broadly	broadly	ADV
gp-283	44	2	,	,	PUNCT
gp-283	44	3	audit	audit	NOUN
gp-283	44	4	capacity	capacity	NOUN
gp-283	44	5	stress	stress	NOUN
gp-283	44	6	—	—	PUNCT
gp-283	44	7	characterized	characterize	VERB
gp-283	44	8	by	by	ADP
gp-283	44	9	an	an	DET
gp-283	44	10	excessive	excessive	ADJ
gp-283	44	11	workload	workload	NOUN
gp-283	44	12	relative	relative	ADJ
gp-283	44	13	to	to	ADP
gp-283	44	14	available	available	ADJ
gp-283	44	15	resources	resource	NOUN
gp-283	44	16	—	—	PUNCT
gp-283	44	17	is	be	AUX
gp-283	44	18	generally	generally	ADV
gp-283	44	19	associated	associate	VERB
gp-283	44	20	with	with	ADP
gp-283	44	21	a	a	DET
gp-283	44	22	decline	decline	NOUN
gp-283	44	23	in	in	ADP
gp-283	44	24	audit	audit	NOUN
gp-283	44	25	quality	quality	NOUN
gp-283	44	26	(	(	PUNCT
gp-283	44	27	asnaashari	asnaashari	PROPN
gp-283	44	28	et	et	PROPN
gp-283	44	29	al	al	PROPN
gp-283	44	30	.	.	PROPN
gp-283	44	31	,	,	PUNCT
gp-283	44	32	2023	2023	NUM
gp-283	44	33	)	)	PUNCT
gp-283	44	34	.	.	PUNCT
gp-283	45	1	nonetheless	nonetheless	ADV
gp-283	45	2	,	,	PUNCT
gp-283	45	3	findings	finding	NOUN
gp-283	45	4	by	by	ADP
gp-283	45	5	cheng	cheng	PROPN
gp-283	45	6	et	et	PROPN
gp-283	45	7	al	al	PROPN
gp-283	45	8	.	.	PROPN
gp-283	46	1	(	(	PUNCT
gp-283	46	2	2021	2021	NUM
gp-283	46	3	)	)	PUNCT
gp-283	46	4	introduce	introduce	VERB
gp-283	46	5	nuance	nuance	NOUN
gp-283	46	6	by	by	ADP
gp-283	46	7	suggesting	suggest	VERB
gp-283	46	8	that	that	SCONJ
gp-283	46	9	,	,	PUNCT
gp-283	46	10	within	within	ADP
gp-283	46	11	non	non	ADJ
gp-283	46	12	-	-	ADJ
gp-283	46	13	big	big	ADJ
gp-283	46	14	four	four	NUM
gp-283	46	15	audit	audit	NOUN
gp-283	46	16	firms	firm	NOUN
gp-283	46	17	,	,	PUNCT
gp-283	46	18	audit	audit	NOUN
gp-283	46	19	capacity	capacity	NOUN
gp-283	46	20	stress	stress	NOUN
gp-283	46	21	may	may	AUX
gp-283	46	22	have	have	VERB
gp-283	46	23	a	a	DET
gp-283	46	24	positive	positive	ADJ
gp-283	46	25	influence	influence	NOUN
gp-283	46	26	on	on	ADP
gp-283	46	27	audit	audit	NOUN
gp-283	46	28	quality	quality	NOUN
gp-283	46	29	.	.	PUNCT
gp-283	47	1	this	this	PRON
gp-283	47	2	is	be	AUX
gp-283	47	3	attributed	attribute	VERB
gp-283	47	4	to	to	ADP
gp-283	47	5	the	the	DET
gp-283	47	6	fact	fact	NOUN
gp-283	47	7	that	that	SCONJ
gp-283	47	8	partners	partner	NOUN
gp-283	47	9	in	in	ADP
gp-283	47	10	such	such	ADJ
gp-283	47	11	firms	firm	NOUN
gp-283	47	12	often	often	ADV
gp-283	47	13	serve	serve	VERB
gp-283	47	14	a	a	DET
gp-283	47	15	limited	limited	ADJ
gp-283	47	16	number	number	NOUN
gp-283	47	17	of	of	ADP
gp-283	47	18	high	high	ADJ
gp-283	47	19	-	-	PUNCT
gp-283	47	20	value	value	NOUN
gp-283	47	21	clients	client	NOUN
gp-283	47	22	,	,	PUNCT
gp-283	47	23	granting	grant	VERB
gp-283	47	24	them	they	PRON
gp-283	47	25	greater	great	ADJ
gp-283	47	26	industry	industry	NOUN
gp-283	47	27	exposure	exposure	NOUN
gp-283	47	28	,	,	PUNCT
gp-283	47	29	more	more	ADV
gp-283	47	30	extensive	extensive	ADJ
gp-283	47	31	experience	experience	NOUN
gp-283	47	32	,	,	PUNCT
gp-283	47	33	and	and	CCONJ
gp-283	47	34	stronger	strong	ADJ
gp-283	47	35	reputational	reputational	ADJ
gp-283	47	36	incentives	incentive	NOUN
gp-283	47	37	,	,	PUNCT
gp-283	47	38	all	all	PRON
gp-283	47	39	of	of	ADP
gp-283	47	40	which	which	PRON
gp-283	47	41	contribute	contribute	VERB
gp-283	47	42	to	to	ADP
gp-283	47	43	enhanced	enhanced	ADJ
gp-283	47	44	audit	audit	NOUN
gp-283	47	45	performance	performance	NOUN
gp-283	47	46	.	.	PUNCT
gp-283	48	1	moreover	moreover	ADV
gp-283	48	2	,	,	PUNCT
gp-283	48	3	the	the	DET
gp-283	48	4	size	size	NOUN
gp-283	48	5	of	of	ADP
gp-283	48	6	an	an	DET
gp-283	48	7	audit	audit	NOUN
gp-283	48	8	firm	firm	NOUN
gp-283	48	9	is	be	AUX
gp-283	48	10	widely	widely	ADV
gp-283	48	11	recognized	recognize	VERB
gp-283	48	12	as	as	ADP
gp-283	48	13	a	a	DET
gp-283	48	14	contributing	contribute	VERB
gp-283	48	15	factor	factor	NOUN
gp-283	48	16	to	to	ADP
gp-283	48	17	enhanced	enhanced	ADJ
gp-283	48	18	audit	audit	NOUN
gp-283	48	19	quality	quality	NOUN
gp-283	48	20	,	,	PUNCT
gp-283	48	21	primarily	primarily	ADV
gp-283	48	22	due	due	ADP
gp-283	48	23	to	to	ADP
gp-283	48	24	the	the	DET
gp-283	48	25	superior	superior	ADJ
gp-283	48	26	resources	resource	NOUN
gp-283	48	27	and	and	CCONJ
gp-283	48	28	reputational	reputational	ADJ
gp-283	48	29	capital	capital	NOUN
gp-283	48	30	possessed	possess	VERB
gp-283	48	31	by	by	ADP
gp-283	48	32	larger	large	ADJ
gp-283	48	33	firms	firm	NOUN
gp-283	48	34	(	(	PUNCT
gp-283	48	35	ananda	ananda	PROPN
gp-283	48	36	&	&	CCONJ
gp-283	48	37	faisal	faisal	PROPN
gp-283	48	38	,	,	PUNCT
gp-283	48	39	2023	2023	NUM
gp-283	48	40	;	;	PUNCT
gp-283	48	41	salman	salman	PROPN
gp-283	48	42	&	&	CCONJ
gp-283	48	43	setyaningrum	setyaningrum	PROPN
gp-283	48	44	,	,	PUNCT
gp-283	48	45	2023	2023	NUM
gp-283	48	46	)	)	PUNCT
gp-283	48	47	.	.	PUNCT
gp-283	49	1	prominent	prominent	ADJ
gp-283	49	2	public	public	ADJ
gp-283	49	3	accounting	accounting	NOUN
gp-283	49	4	firms	firm	NOUN
gp-283	49	5	—	—	PUNCT
gp-283	49	6	particularly	particularly	ADV
gp-283	49	7	those	those	PRON
gp-283	49	8	affiliated	affiliate	VERB
gp-283	49	9	with	with	ADP
gp-283	49	10	the	the	DET
gp-283	49	11	big	big	ADJ
gp-283	49	12	four	four	NUM
gp-283	49	13	(	(	PUNCT
gp-283	49	14	deloitte	deloitte	PROPN
gp-283	49	15	,	,	PUNCT
gp-283	49	16	pwc	pwc	PROPN
gp-283	49	17	,	,	PUNCT
gp-283	49	18	ey	ey	NOUN
gp-283	49	19	,	,	PUNCT
gp-283	49	20	and	and	CCONJ
gp-283	49	21	kpmg)—typically	kpmg)—typically	ADV
gp-283	49	22	benefit	benefit	VERB
gp-283	49	23	from	from	ADP
gp-283	49	24	well	well	ADV
gp-283	49	25	-	-	PUNCT
gp-283	49	26	established	establish	VERB
gp-283	49	27	infrastructure	infrastructure	NOUN
gp-283	49	28	,	,	PUNCT
gp-283	49	29	highly	highly	ADV
gp-283	49	30	qualified	qualified	ADJ
gp-283	49	31	personnel	personnel	NOUN
gp-283	49	32	,	,	PUNCT
gp-283	49	33	and	and	CCONJ
gp-283	49	34	rigorous	rigorous	ADJ
gp-283	49	35	internal	internal	ADJ
gp-283	49	36	quality	quality	NOUN
gp-283	49	37	control	control	NOUN
gp-283	49	38	mechanisms	mechanism	NOUN
gp-283	49	39	(	(	PUNCT
gp-283	49	40	arens	arens	PROPN
gp-283	49	41	et	et	PROPN
gp-283	49	42	al	al	PROPN
gp-283	49	43	.	.	PROPN
gp-283	49	44	,	,	PUNCT
gp-283	49	45	2014	2014	NUM
gp-283	49	46	;	;	PUNCT
gp-283	49	47	kamil	kamil	PROPN
gp-283	49	48	,	,	PUNCT
gp-283	49	49	2020	2020	NUM
gp-283	49	50	)	)	PUNCT
gp-283	49	51	.	.	PUNCT
gp-283	50	1	these	these	DET
gp-283	50	2	firms	firm	NOUN
gp-283	50	3	also	also	ADV
gp-283	50	4	have	have	VERB
gp-283	50	5	stronger	strong	ADJ
gp-283	50	6	reputational	reputational	ADJ
gp-283	50	7	incentives	incentive	NOUN
gp-283	50	8	,	,	PUNCT
gp-283	50	9	which	which	PRON
gp-283	50	10	motivate	motivate	VERB
gp-283	50	11	them	they	PRON
gp-283	50	12	to	to	PART
gp-283	50	13	uphold	uphold	VERB
gp-283	50	14	credibility	credibility	NOUN
gp-283	50	15	through	through	ADP
gp-283	50	16	the	the	DET
gp-283	50	17	delivery	delivery	NOUN
gp-283	50	18	of	of	ADP
gp-283	50	19	high	high	ADJ
gp-283	50	20	-	-	PUNCT
gp-283	50	21	quality	quality	NOUN
gp-283	50	22	audit	audit	NOUN
gp-283	50	23	services	service	NOUN
gp-283	50	24	(	(	PUNCT
gp-283	50	25	alzoubi	alzoubi	PROPN
gp-283	50	26	,	,	PUNCT
gp-283	50	27	2018	2018	NUM
gp-283	50	28	;	;	PUNCT
gp-283	50	29	reguera	reguera	PROPN
gp-283	50	30	alvarado	alvarado	PROPN
gp-283	50	31	et	et	PROPN
gp-283	50	32	al	al	PROPN
gp-283	50	33	.	.	PROPN
gp-283	50	34	,	,	PUNCT
gp-283	50	35	2019	2019	NUM
gp-283	50	36	)	)	PUNCT
gp-283	50	37	.	.	PUNCT
gp-283	51	1	from	from	ADP
gp-283	51	2	an	an	DET
gp-283	51	3	agency	agency	NOUN
gp-283	51	4	theory	theory	NOUN
gp-283	51	5	standpoint	standpoint	NOUN
gp-283	51	6	,	,	PUNCT
gp-283	51	7	auditors	auditor	NOUN
gp-283	51	8	from	from	ADP
gp-283	51	9	larger	large	ADJ
gp-283	51	10	firms	firm	NOUN
gp-283	51	11	are	be	AUX
gp-283	51	12	considered	consider	VERB
gp-283	51	13	more	more	ADV
gp-283	51	14	effective	effective	ADJ
gp-283	51	15	in	in	ADP
gp-283	51	16	mitigating	mitigate	VERB
gp-283	51	17	agency	agency	NOUN
gp-283	51	18	conflicts	conflict	NOUN
gp-283	51	19	between	between	ADP
gp-283	51	20	management	management	NOUN
gp-283	51	21	and	and	CCONJ
gp-283	51	22	shareholders	shareholder	NOUN
gp-283	51	23	,	,	PUNCT
gp-283	51	24	owing	owe	VERB
gp-283	51	25	to	to	ADP
gp-283	51	26	their	their	PRON
gp-283	51	27	greater	great	ADJ
gp-283	51	28	independence	independence	NOUN
gp-283	51	29	and	and	CCONJ
gp-283	51	30	reduced	reduce	VERB
gp-283	51	31	economic	economic	ADJ
gp-283	51	32	reliance	reliance	NOUN
gp-283	51	33	on	on	ADP
gp-283	51	34	individual	individual	ADJ
gp-283	51	35	clients	client	NOUN
gp-283	51	36	(	(	PUNCT
gp-283	51	37	salman	salman	PROPN
gp-283	51	38	&	&	CCONJ
gp-283	51	39	setyaningrum	setyaningrum	PROPN
gp-283	51	40	,	,	PUNCT
gp-283	51	41	2023	2023	NUM
gp-283	51	42	)	)	PUNCT
gp-283	51	43	.	.	PUNCT
gp-283	52	1	additionally	additionally	ADV
gp-283	52	2	,	,	PUNCT
gp-283	52	3	larger	large	ADJ
gp-283	52	4	firms	firm	NOUN
gp-283	52	5	tend	tend	VERB
gp-283	52	6	to	to	PART
gp-283	52	7	exhibit	exhibit	VERB
gp-283	52	8	greater	great	ADJ
gp-283	52	9	diligence	diligence	NOUN
gp-283	52	10	in	in	ADP
gp-283	52	11	detecting	detect	VERB
gp-283	52	12	material	material	ADJ
gp-283	52	13	misstatements	misstatement	NOUN
gp-283	52	14	and	and	CCONJ
gp-283	52	15	demonstrate	demonstrate	VERB
gp-283	52	16	more	more	ADV
gp-283	52	17	robust	robust	ADJ
gp-283	52	18	adherence	adherence	NOUN
gp-283	52	19	to	to	ADP
gp-283	52	20	audit	audit	NOUN
gp-283	52	21	procedures	procedure	NOUN
gp-283	52	22	(	(	PUNCT
gp-283	52	23	francis	francis	PROPN
gp-283	52	24	et	et	PROPN
gp-283	52	25	al	al	PROPN
gp-283	52	26	.	.	PROPN
gp-283	52	27	,	,	PUNCT
gp-283	52	28	2012	2012	NUM
gp-283	52	29	)	)	PUNCT
gp-283	52	30	.	.	PUNCT
gp-283	53	1	empirical	empirical	ADJ
gp-283	53	2	studies	study	NOUN
gp-283	53	3	generally	generally	ADV
gp-283	53	4	support	support	VERB
gp-283	53	5	a	a	DET
gp-283	53	6	positive	positive	ADJ
gp-283	53	7	and	and	CCONJ
gp-283	53	8	significant	significant	ADJ
gp-283	53	9	association	association	NOUN
gp-283	53	10	between	between	ADP
gp-283	53	11	audit	audit	NOUN
gp-283	53	12	firm	firm	ADJ
gp-283	53	13	size	size	NOUN
gp-283	53	14	and	and	CCONJ
gp-283	53	15	audit	audit	NOUN
gp-283	53	16	quality	quality	NOUN
gp-283	53	17	(	(	PUNCT
gp-283	53	18	ananda	ananda	PROPN
gp-283	53	19	&	&	CCONJ
gp-283	53	20	faisal	faisal	PROPN
gp-283	53	21	,	,	PUNCT
gp-283	53	22	2023	2023	NUM
gp-283	53	23	;	;	PUNCT
gp-283	53	24	salehi	salehi	NOUN
gp-283	53	25	et	et	PROPN
gp-283	53	26	al	al	PROPN
gp-283	53	27	.	.	PROPN
gp-283	53	28	,	,	PUNCT
gp-283	53	29	2019	2019	NUM
gp-283	53	30	)	)	PUNCT
gp-283	53	31	.	.	PUNCT
gp-283	54	1	nonetheless	nonetheless	ADV
gp-283	54	2	,	,	PUNCT
gp-283	54	3	contrasting	contrast	VERB
gp-283	54	4	evidence	evidence	NOUN
gp-283	54	5	is	be	AUX
gp-283	54	6	presented	present	VERB
gp-283	54	7	by	by	ADP
gp-283	54	8	pham	pham	PROPN
gp-283	54	9	et	et	PROPN
gp-283	54	10	al	al	PROPN
gp-283	54	11	.	.	PROPN
gp-283	55	1	(	(	PUNCT
gp-283	55	2	2017	2017	NUM
gp-283	55	3	)	)	PUNCT
gp-283	55	4	,	,	PUNCT
gp-283	55	5	who	who	PRON
gp-283	55	6	argue	argue	VERB
gp-283	55	7	that	that	SCONJ
gp-283	55	8	audit	audit	NOUN
gp-283	55	9	firm	firm	ADJ
gp-283	55	10	size	size	NOUN
gp-283	55	11	may	may	AUX
gp-283	55	12	have	have	VERB
gp-283	55	13	a	a	DET
gp-283	55	14	negative	negative	ADJ
gp-283	55	15	effect	effect	NOUN
gp-283	55	16	on	on	ADP
gp-283	55	17	audit	audit	NOUN
gp-283	55	18	quality	quality	NOUN
gp-283	55	19	,	,	PUNCT
gp-283	55	20	suggesting	suggest	VERB
gp-283	55	21	that	that	DET
gp-283	55	22	scale	scale	NOUN
gp-283	55	23	alone	alone	ADV
gp-283	55	24	does	do	AUX
gp-283	55	25	not	not	PART
gp-283	55	26	guarantee	guarantee	VERB
gp-283	55	27	superior	superior	ADJ
gp-283	55	28	audit	audit	NOUN
gp-283	55	29	outcomes	outcome	NOUN
gp-283	55	30	.	.	PUNCT
gp-283	56	1	finally	finally	ADV
gp-283	56	2	,	,	PUNCT
gp-283	56	3	litigation	litigation	NOUN
gp-283	56	4	risk	risk	NOUN
gp-283	56	5	refers	refer	VERB
gp-283	56	6	to	to	ADP
gp-283	56	7	the	the	DET
gp-283	56	8	potential	potential	ADJ
gp-283	56	9	legal	legal	ADJ
gp-283	56	10	claims	claim	NOUN
gp-283	56	11	from	from	ADP
gp-283	56	12	external	external	ADJ
gp-283	56	13	parties	party	NOUN
gp-283	56	14	,	,	PUNCT
gp-283	56	15	such	such	ADJ
gp-283	56	16	as	as	ADP
gp-283	56	17	creditors	creditor	NOUN
gp-283	56	18	and	and	CCONJ
gp-283	56	19	investors	investor	NOUN
gp-283	56	20	,	,	PUNCT
gp-283	56	21	due	due	ADP
gp-283	56	22	to	to	ADP
gp-283	56	23	losses	loss	NOUN
gp-283	56	24	incurred	incur	VERB
gp-283	56	25	by	by	ADP
gp-283	56	26	the	the	DET
gp-283	56	27	company	company	NOUN
gp-283	56	28	(	(	PUNCT
gp-283	56	29	lusiani	lusiani	PROPN
gp-283	56	30	&	&	CCONJ
gp-283	56	31	khafid	khafid	PROPN
gp-283	56	32	,	,	PUNCT
gp-283	56	33	2022	2022	NUM
gp-283	56	34	;	;	PUNCT
gp-283	56	35	majidah	majidah	PROPN
gp-283	56	36	&	&	CCONJ
gp-283	56	37	deaprila	deaprila	PROPN
gp-283	56	38	,	,	PUNCT
gp-283	56	39	2022	2022	NUM
gp-283	56	40	)	)	PUNCT
gp-283	56	41	.	.	PUNCT
gp-283	57	1	to	to	PART
gp-283	57	2	minimise	minimise	VERB
gp-283	57	3	this	this	DET
gp-283	57	4	risk	risk	NOUN
gp-283	57	5	,	,	PUNCT
gp-283	57	6	management	management	NOUN
gp-283	57	7	tends	tend	VERB
gp-283	57	8	to	to	PART
gp-283	57	9	prepare	prepare	VERB
gp-283	57	10	financial	financial	ADJ
gp-283	57	11	statements	statement	NOUN
gp-283	57	12	conservatively	conservatively	ADV
gp-283	57	13	to	to	PART
gp-283	57	14	reduce	reduce	VERB
gp-283	57	15	exposure	exposure	NOUN
gp-283	57	16	to	to	ADP
gp-283	57	17	legal	legal	ADJ
gp-283	57	18	claims	claim	NOUN
gp-283	57	19	(	(	PUNCT
gp-283	57	20	maharani	maharani	PROPN
gp-283	57	21	&	&	CCONJ
gp-283	57	22	dura	dura	PROPN
gp-283	57	23	,	,	PUNCT
gp-283	57	24	2023	2023	NUM
gp-283	57	25	)	)	PUNCT
gp-283	57	26	.	.	PUNCT
gp-283	58	1	from	from	ADP
gp-283	58	2	the	the	DET
gp-283	58	3	auditor	auditor	NOUN
gp-283	58	4	's	's	PART
gp-283	58	5	perspective	perspective	NOUN
gp-283	58	6	,	,	PUNCT
gp-283	58	7	litigation	litigation	NOUN
gp-283	58	8	risk	risk	NOUN
gp-283	58	9	encourages	encourage	VERB
gp-283	58	10	the	the	DET
gp-283	58	11	application	application	NOUN
gp-283	58	12	of	of	ADP
gp-283	58	13	stricter	strict	ADJ
gp-283	58	14	audit	audit	NOUN
gp-283	58	15	procedures	procedure	NOUN
gp-283	58	16	,	,	PUNCT
gp-283	58	17	increased	increase	VERB
gp-283	58	18	professional	professional	ADJ
gp-283	58	19	scepticism	scepticism	NOUN
gp-283	58	20	,	,	PUNCT
gp-283	58	21	and	and	CCONJ
gp-283	58	22	caution	caution	NOUN
gp-283	58	23	in	in	ADP
gp-283	58	24	assessing	assess	VERB
gp-283	58	25	the	the	DET
gp-283	58	26	fairness	fairness	NOUN
gp-283	58	27	of	of	ADP
gp-283	58	28	financial	financial	ADJ
gp-283	58	29	statements	statement	NOUN
gp-283	58	30	to	to	PART
gp-283	58	31	safeguard	safeguard	VERB
gp-283	58	32	their	their	PRON
gp-283	58	33	reputation	reputation	NOUN
gp-283	58	34	and	and	CCONJ
gp-283	58	35	avoid	avoid	VERB
gp-283	58	36	legal	legal	ADJ
gp-283	58	37	consequences	consequence	NOUN
gp-283	58	38	(	(	PUNCT
gp-283	58	39	wong	wong	PROPN
gp-283	58	40	et	et	PROPN
gp-283	58	41	al	al	PROPN
gp-283	58	42	.	.	PROPN
gp-283	58	43	,	,	PUNCT
gp-283	58	44	2018	2018	NUM
gp-283	58	45	)	)	PUNCT
gp-283	58	46	.	.	PUNCT
gp-283	59	1	simunic	simunic	ADJ
gp-283	59	2	(	(	PUNCT
gp-283	59	3	1980	1980	NUM
gp-283	59	4	)	)	PUNCT
gp-283	59	5	stated	state	VERB
gp-283	59	6	that	that	SCONJ
gp-283	59	7	litigation	litigation	NOUN
gp-283	59	8	risk	risk	NOUN
gp-283	59	9	also	also	ADV
gp-283	59	10	influences	influence	VERB
gp-283	59	11	audit	audit	NOUN
gp-283	59	12	fees	fee	NOUN
gp-283	59	13	as	as	SCONJ
gp-283	59	14	auditors	auditor	NOUN
gp-283	59	15	must	must	AUX
gp-283	59	16	bear	bear	VERB
gp-283	59	17	greater	great	ADJ
gp-283	59	18	professional	professional	ADJ
gp-283	59	19	audit	audit	NOUN
gp-283	59	20	quality	quality	NOUN
gp-283	59	21	in	in	ADP
gp-283	59	22	emerging	emerge	VERB
gp-283	59	23	markets	market	NOUN
gp-283	59	24	:	:	PUNCT
gp-283	59	25	evidence	evidence	NOUN
gp-283	59	26	from	from	ADP
gp-283	59	27	indonesia	indonesia	PROPN
gp-283	59	28	's	's	PART
gp-283	59	29	consumer	consumer	NOUN
gp-283	59	30	industry	industry	NOUN
gp-283	59	31	1461	1461	NUM
gp-283	59	32	risks	risk	NOUN
gp-283	59	33	.	.	PUNCT
gp-283	60	1	the	the	DET
gp-283	60	2	findings	finding	NOUN
gp-283	60	3	of	of	ADP
gp-283	60	4	maux	maux	PROPN
gp-283	60	5	&	&	CCONJ
gp-283	60	6	francoeur	francoeur	PROPN
gp-283	60	7	(	(	PUNCT
gp-283	60	8	2014	2014	NUM
gp-283	60	9	)	)	PUNCT
gp-283	60	10	support	support	VERB
gp-283	60	11	the	the	DET
gp-283	60	12	idea	idea	NOUN
gp-283	60	13	that	that	SCONJ
gp-283	60	14	litigation	litigation	NOUN
gp-283	60	15	risk	risk	NOUN
gp-283	60	16	encourages	encourage	VERB
gp-283	60	17	management	management	NOUN
gp-283	60	18	to	to	PART
gp-283	60	19	exercise	exercise	VERB
gp-283	60	20	greater	great	ADJ
gp-283	60	21	caution	caution	NOUN
gp-283	60	22	in	in	ADP
gp-283	60	23	reporting	reporting	NOUN
gp-283	60	24	,	,	PUNCT
gp-283	60	25	ultimately	ultimately	ADV
gp-283	60	26	enhancing	enhance	VERB
gp-283	60	27	audit	audit	NOUN
gp-283	60	28	quality	quality	NOUN
gp-283	60	29	.	.	PUNCT
gp-283	61	1	thus	thus	ADV
gp-283	61	2	,	,	PUNCT
gp-283	61	3	litigation	litigation	NOUN
gp-283	61	4	risk	risk	NOUN
gp-283	61	5	serves	serve	VERB
gp-283	61	6	as	as	ADP
gp-283	61	7	a	a	DET
gp-283	61	8	reinforcing	reinforce	VERB
gp-283	61	9	mechanism	mechanism	NOUN
gp-283	61	10	for	for	ADP
gp-283	61	11	audit	audit	NOUN
gp-283	61	12	quality	quality	NOUN
gp-283	61	13	,	,	PUNCT
gp-283	61	14	promoting	promote	VERB
gp-283	61	15	increased	increase	VERB
gp-283	61	16	conservatism	conservatism	NOUN
gp-283	61	17	,	,	PUNCT
gp-283	61	18	independence	independence	NOUN
gp-283	61	19	,	,	PUNCT
gp-283	61	20	and	and	CCONJ
gp-283	61	21	auditor	auditor	NOUN
gp-283	61	22	diligence	diligence	NOUN
gp-283	61	23	(	(	PUNCT
gp-283	61	24	wong	wong	PROPN
gp-283	61	25	et	et	PROPN
gp-283	61	26	al	al	PROPN
gp-283	61	27	.	.	PROPN
gp-283	61	28	,	,	PUNCT
gp-283	61	29	2018	2018	NUM
gp-283	61	30	)	)	PUNCT
gp-283	61	31	.	.	PUNCT
gp-283	62	1	however	however	ADV
gp-283	62	2	,	,	PUNCT
gp-283	62	3	abdullah	abdullah	PROPN
gp-283	62	4	and	and	CCONJ
gp-283	62	5	ani	ani	X
gp-283	62	6	(	(	PUNCT
gp-283	62	7	2021	2021	NUM
gp-283	62	8	)	)	PUNCT
gp-283	62	9	found	find	VERB
gp-283	62	10	that	that	SCONJ
gp-283	62	11	litigation	litigation	NOUN
gp-283	62	12	risk	risk	NOUN
gp-283	62	13	does	do	AUX
gp-283	62	14	not	not	PART
gp-283	62	15	have	have	VERB
gp-283	62	16	a	a	DET
gp-283	62	17	significant	significant	ADJ
gp-283	62	18	effect	effect	NOUN
gp-283	62	19	.	.	PUNCT
gp-283	63	1	this	this	DET
gp-283	63	2	research	research	NOUN
gp-283	63	3	focuses	focus	VERB
gp-283	63	4	on	on	ADP
gp-283	63	5	the	the	DET
gp-283	63	6	consumer	consumer	NOUN
gp-283	63	7	non	non	ADJ
gp-283	63	8	-	-	ADJ
gp-283	63	9	cyclical	cyclical	ADJ
gp-283	63	10	and	and	CCONJ
gp-283	63	11	consumer	consumer	NOUN
gp-283	63	12	cyclical	cyclical	ADJ
gp-283	63	13	sectors	sector	NOUN
gp-283	63	14	,	,	PUNCT
gp-283	63	15	which	which	PRON
gp-283	63	16	have	have	VERB
gp-283	63	17	different	different	ADJ
gp-283	63	18	business	business	NOUN
gp-283	63	19	risk	risk	NOUN
gp-283	63	20	characteristics	characteristic	NOUN
gp-283	63	21	.	.	PUNCT
gp-283	64	1	the	the	DET
gp-283	64	2	non	non	ADJ
gp-283	64	3	-	-	ADJ
gp-283	64	4	cyclical	cyclical	ADJ
gp-283	64	5	sector	sector	NOUN
gp-283	64	6	provides	provide	VERB
gp-283	64	7	essential	essential	ADJ
gp-283	64	8	goods	good	NOUN
gp-283	64	9	that	that	PRON
gp-283	64	10	tend	tend	VERB
gp-283	64	11	to	to	PART
gp-283	64	12	remain	remain	VERB
gp-283	64	13	stable	stable	ADJ
gp-283	64	14	in	in	ADP
gp-283	64	15	the	the	DET
gp-283	64	16	face	face	NOUN
gp-283	64	17	of	of	ADP
gp-283	64	18	economic	economic	ADJ
gp-283	64	19	cycles	cycle	NOUN
gp-283	64	20	(	(	PUNCT
gp-283	64	21	dong	dong	NOUN
gp-283	64	22	,	,	PUNCT
gp-283	64	23	2024	2024	NUM
gp-283	64	24	;	;	PUNCT
gp-283	64	25	zanubah	zanubah	PROPN
gp-283	64	26	et	et	PROPN
gp-283	64	27	al	al	PROPN
gp-283	64	28	.	.	PROPN
gp-283	64	29	,	,	PUNCT
gp-283	64	30	2023	2023	NUM
gp-283	64	31	)	)	PUNCT
gp-283	64	32	,	,	PUNCT
gp-283	64	33	whereas	whereas	SCONJ
gp-283	64	34	sectors	sector	NOUN
gp-283	64	35	such	such	ADJ
gp-283	64	36	as	as	ADP
gp-283	64	37	the	the	DET
gp-283	64	38	automotive	automotive	ADJ
gp-283	64	39	and	and	CCONJ
gp-283	64	40	luxury	luxury	NOUN
gp-283	64	41	goods	good	NOUN
gp-283	64	42	industries	industry	NOUN
gp-283	64	43	in	in	ADP
gp-283	64	44	the	the	DET
gp-283	64	45	cyclical	cyclical	ADJ
gp-283	64	46	sector	sector	NOUN
gp-283	64	47	are	be	AUX
gp-283	64	48	susceptible	susceptible	ADJ
gp-283	64	49	to	to	ADP
gp-283	64	50	economic	economic	ADJ
gp-283	64	51	fluctuations	fluctuation	NOUN
gp-283	64	52	(	(	PUNCT
gp-283	64	53	nadya	nadya	NOUN
gp-283	64	54	,	,	PUNCT
gp-283	64	55	2023	2023	NUM
gp-283	64	56	)	)	PUNCT
gp-283	64	57	.	.	PUNCT
gp-283	65	1	both	both	DET
gp-283	65	2	sectors	sector	NOUN
gp-283	65	3	have	have	AUX
gp-283	65	4	been	be	AUX
gp-283	65	5	officially	officially	ADV
gp-283	65	6	classified	classify	VERB
gp-283	65	7	by	by	ADP
gp-283	65	8	bei	bei	NOUN
gp-283	65	9	-	-	PUNCT
gp-283	65	10	ic	ic	PROPN
gp-283	65	11	since	since	SCONJ
gp-283	65	12	2021	2021	NUM
gp-283	65	13	and	and	CCONJ
gp-283	65	14	have	have	AUX
gp-283	65	15	demonstrated	demonstrate	VERB
gp-283	65	16	significant	significant	ADJ
gp-283	65	17	growth	growth	NOUN
gp-283	65	18	in	in	ADP
gp-283	65	19	the	the	DET
gp-283	65	20	number	number	NOUN
gp-283	65	21	of	of	ADP
gp-283	65	22	issuers	issuer	NOUN
gp-283	65	23	and	and	CCONJ
gp-283	65	24	trading	trading	NOUN
gp-283	65	25	volumes	volume	NOUN
gp-283	65	26	from	from	ADP
gp-283	65	27	2021	2021	NUM
gp-283	65	28	to	to	ADP
gp-283	65	29	2023	2023	NUM
gp-283	65	30	.	.	PUNCT
gp-283	66	1	this	this	DET
gp-283	66	2	study	study	NOUN
gp-283	66	3	aims	aim	VERB
gp-283	66	4	to	to	PART
gp-283	66	5	examine	examine	VERB
gp-283	66	6	the	the	DET
gp-283	66	7	influence	influence	NOUN
gp-283	66	8	of	of	ADP
gp-283	66	9	audit	audit	NOUN
gp-283	66	10	fees	fee	NOUN
gp-283	66	11	,	,	PUNCT
gp-283	66	12	audit	audit	NOUN
gp-283	66	13	capacity	capacity	NOUN
gp-283	66	14	stress	stress	NOUN
gp-283	66	15	,	,	PUNCT
gp-283	66	16	audit	audit	NOUN
gp-283	66	17	firm	firm	ADJ
gp-283	66	18	size	size	NOUN
gp-283	66	19	,	,	PUNCT
gp-283	66	20	and	and	CCONJ
gp-283	66	21	litigation	litigation	NOUN
gp-283	66	22	risk	risk	NOUN
gp-283	66	23	on	on	ADP
gp-283	66	24	audit	audit	NOUN
gp-283	66	25	quality	quality	NOUN
gp-283	66	26	among	among	ADP
gp-283	66	27	firms	firm	NOUN
gp-283	66	28	in	in	ADP
gp-283	66	29	the	the	DET
gp-283	66	30	consumer	consumer	NOUN
gp-283	66	31	non	non	ADJ
gp-283	66	32	-	-	ADJ
gp-283	66	33	cyclical	cyclical	ADJ
gp-283	66	34	and	and	CCONJ
gp-283	66	35	cyclical	cyclical	ADJ
gp-283	66	36	sectors	sector	NOUN
gp-283	66	37	listed	list	VERB
gp-283	66	38	on	on	ADP
gp-283	66	39	the	the	DET
gp-283	66	40	indonesia	indonesia	PROPN
gp-283	66	41	stock	stock	PROPN
gp-283	66	42	exchange	exchange	PROPN
gp-283	66	43	(	(	PUNCT
gp-283	66	44	idx	idx	PROPN
gp-283	66	45	)	)	PUNCT
gp-283	66	46	during	during	ADP
gp-283	66	47	the	the	DET
gp-283	66	48	period	period	NOUN
gp-283	66	49	from	from	ADP
gp-283	66	50	2021	2021	NUM
gp-283	66	51	to	to	ADP
gp-283	66	52	2023	2023	NUM
gp-283	66	53	period	period	NOUN
gp-283	66	54	.	.	PUNCT
gp-283	67	1	audit	audit	NOUN
gp-283	67	2	quality	quality	NOUN
gp-283	67	3	is	be	AUX
gp-283	67	4	assessed	assess	VERB
gp-283	67	5	using	use	VERB
gp-283	67	6	the	the	DET
gp-283	67	7	earnings	earning	NOUN
gp-283	67	8	surprise	surprise	NOUN
gp-283	67	9	benchmark	benchmark	NOUN
gp-283	67	10	proxy	proxy	NOUN
gp-283	67	11	,	,	PUNCT
gp-283	67	12	a	a	DET
gp-283	67	13	relatively	relatively	ADV
gp-283	67	14	underutilized	underutilized	ADJ
gp-283	67	15	measure	measure	NOUN
gp-283	67	16	in	in	ADP
gp-283	67	17	prior	prior	ADJ
gp-283	67	18	literature	literature	NOUN
gp-283	67	19	.	.	PUNCT
gp-283	68	1	theoretically	theoretically	ADV
gp-283	68	2	,	,	PUNCT
gp-283	68	3	this	this	DET
gp-283	68	4	research	research	NOUN
gp-283	68	5	contributes	contribute	VERB
gp-283	68	6	to	to	ADP
gp-283	68	7	the	the	DET
gp-283	68	8	existing	exist	VERB
gp-283	68	9	body	body	NOUN
gp-283	68	10	of	of	ADP
gp-283	68	11	knowledge	knowledge	NOUN
gp-283	68	12	by	by	ADP
gp-283	68	13	providing	provide	VERB
gp-283	68	14	a	a	DET
gp-283	68	15	nuanced	nuanced	ADJ
gp-283	68	16	understanding	understanding	NOUN
gp-283	68	17	of	of	ADP
gp-283	68	18	the	the	DET
gp-283	68	19	determinants	determinant	NOUN
gp-283	68	20	of	of	ADP
gp-283	68	21	audit	audit	NOUN
gp-283	68	22	quality	quality	NOUN
gp-283	68	23	,	,	PUNCT
gp-283	68	24	thereby	thereby	ADV
gp-283	68	25	offering	offer	VERB
gp-283	68	26	a	a	DET
gp-283	68	27	foundation	foundation	NOUN
gp-283	68	28	for	for	ADP
gp-283	68	29	future	future	ADJ
gp-283	68	30	scholarly	scholarly	ADJ
gp-283	68	31	investigations	investigation	NOUN
gp-283	68	32	.	.	PUNCT
gp-283	69	1	practically	practically	ADV
gp-283	69	2	,	,	PUNCT
gp-283	69	3	the	the	DET
gp-283	69	4	findings	finding	NOUN
gp-283	69	5	are	be	AUX
gp-283	69	6	intended	intend	VERB
gp-283	69	7	to	to	PART
gp-283	69	8	support	support	VERB
gp-283	69	9	companies	company	NOUN
gp-283	69	10	in	in	ADP
gp-283	69	11	enhancing	enhance	VERB
gp-283	69	12	the	the	DET
gp-283	69	13	effectiveness	effectiveness	NOUN
gp-283	69	14	of	of	ADP
gp-283	69	15	their	their	PRON
gp-283	69	16	financial	financial	ADJ
gp-283	69	17	reporting	reporting	NOUN
gp-283	69	18	processes	process	NOUN
gp-283	69	19	,	,	PUNCT
gp-283	69	20	inform	inform	VERB
gp-283	69	21	investors	investor	NOUN
gp-283	69	22	in	in	ADP
gp-283	69	23	their	their	PRON
gp-283	69	24	decision	decision	NOUN
gp-283	69	25	-	-	PUNCT
gp-283	69	26	making	making	NOUN
gp-283	69	27	by	by	ADP
gp-283	69	28	highlighting	highlight	VERB
gp-283	69	29	key	key	ADJ
gp-283	69	30	audit	audit	NOUN
gp-283	69	31	-	-	PUNCT
gp-283	69	32	related	relate	VERB
gp-283	69	33	indicators	indicator	NOUN
gp-283	69	34	,	,	PUNCT
gp-283	69	35	and	and	CCONJ
gp-283	69	36	guide	guide	VERB
gp-283	69	37	auditors	auditor	NOUN
gp-283	69	38	in	in	ADP
gp-283	69	39	refining	refine	VERB
gp-283	69	40	their	their	PRON
gp-283	69	41	professional	professional	ADJ
gp-283	69	42	practices	practice	NOUN
gp-283	69	43	to	to	PART
gp-283	69	44	uphold	uphold	VERB
gp-283	69	45	and	and	CCONJ
gp-283	69	46	improve	improve	VERB
gp-283	69	47	audit	audit	NOUN
gp-283	69	48	quality	quality	NOUN
gp-283	69	49	.	.	PUNCT
gp-283	70	1	this	this	DET
gp-283	70	2	research	research	NOUN
gp-283	70	3	remains	remain	VERB
gp-283	70	4	relevant	relevant	ADJ
gp-283	70	5	as	as	SCONJ
gp-283	70	6	the	the	DET
gp-283	70	7	inconsistencies	inconsistency	NOUN
gp-283	70	8	in	in	ADP
gp-283	70	9	previous	previous	ADJ
gp-283	70	10	studies	study	NOUN
gp-283	70	11	may	may	AUX
gp-283	70	12	be	be	AUX
gp-283	70	13	attributed	attribute	VERB
gp-283	70	14	to	to	ADP
gp-283	70	15	differences	difference	NOUN
gp-283	70	16	in	in	ADP
gp-283	70	17	methodology	methodology	NOUN
gp-283	70	18	,	,	PUNCT
gp-283	70	19	regulations	regulation	NOUN
gp-283	70	20	,	,	PUNCT
gp-283	70	21	and	and	CCONJ
gp-283	70	22	industry	industry	NOUN
gp-283	70	23	characteristics	characteristic	NOUN
gp-283	70	24	.	.	PUNCT
gp-283	71	1	therefore	therefore	ADV
gp-283	71	2	,	,	PUNCT
gp-283	71	3	further	further	ADJ
gp-283	71	4	research	research	NOUN
gp-283	71	5	is	be	AUX
gp-283	71	6	needed	need	VERB
gp-283	71	7	to	to	PART
gp-283	71	8	obtain	obtain	VERB
gp-283	71	9	a	a	DET
gp-283	71	10	clearer	clear	ADJ
gp-283	71	11	understanding	understanding	NOUN
gp-283	71	12	of	of	ADP
gp-283	71	13	audit	audit	NOUN
gp-283	71	14	quality	quality	NOUN
gp-283	71	15	and	and	CCONJ
gp-283	71	16	the	the	DET
gp-283	71	17	factors	factor	NOUN
gp-283	71	18	that	that	PRON
gp-283	71	19	influence	influence	VERB
gp-283	71	20	it	it	PRON
gp-283	71	21	.	.	PUNCT
gp-283	72	1	with	with	ADP
gp-283	72	2	the	the	DET
gp-283	72	3	increasing	increase	VERB
gp-283	72	4	number	number	NOUN
gp-283	72	5	of	of	ADP
gp-283	72	6	companies	company	NOUN
gp-283	72	7	and	and	CCONJ
gp-283	72	8	investor	investor	NOUN
gp-283	72	9	interest	interest	NOUN
gp-283	72	10	in	in	ADP
gp-283	72	11	the	the	DET
gp-283	72	12	non	non	ADJ
gp-283	72	13	-	-	ADJ
gp-283	72	14	cyclical	cyclical	ADJ
gp-283	72	15	and	and	CCONJ
gp-283	72	16	cyclical	cyclical	ADJ
gp-283	72	17	consumer	consumer	NOUN
gp-283	72	18	sectors	sector	NOUN
gp-283	72	19	,	,	PUNCT
gp-283	72	20	companies	company	NOUN
gp-283	72	21	in	in	ADP
gp-283	72	22	these	these	DET
gp-283	72	23	sectors	sector	NOUN
gp-283	72	24	are	be	AUX
gp-283	72	25	required	require	VERB
gp-283	72	26	to	to	PART
gp-283	72	27	be	be	AUX
gp-283	72	28	transparent	transparent	ADJ
gp-283	72	29	and	and	CCONJ
gp-283	72	30	accurate	accurate	ADJ
gp-283	72	31	.	.	PUNCT
gp-283	73	1	high	high	ADJ
gp-283	73	2	-	-	PUNCT
gp-283	73	3	quality	quality	NOUN
gp-283	73	4	audits	audits	NOUN
gp-283	73	5	are	be	AUX
gp-283	73	6	crucial	crucial	ADJ
gp-283	73	7	for	for	ADP
gp-283	73	8	assuring	assure	VERB
gp-283	73	9	investors	investor	NOUN
gp-283	73	10	regarding	regard	VERB
gp-283	73	11	the	the	DET
gp-283	73	12	accuracy	accuracy	NOUN
gp-283	73	13	of	of	ADP
gp-283	73	14	financial	financial	ADJ
gp-283	73	15	statement	statement	NOUN
gp-283	73	16	presentations	presentation	NOUN
gp-283	73	17	,	,	PUNCT
gp-283	73	18	thereby	thereby	ADV
gp-283	73	19	enhancing	enhance	VERB
gp-283	73	20	investor	investor	NOUN
gp-283	73	21	confidence	confidence	NOUN
gp-283	73	22	.	.	PUNCT
gp-283	74	1	research	research	NOUN
gp-283	74	2	method	method	NOUN
gp-283	74	3	research	research	NOUN
gp-283	74	4	design	design	NOUN
gp-283	74	5	this	this	DET
gp-283	74	6	study	study	NOUN
gp-283	74	7	adopts	adopt	VERB
gp-283	74	8	a	a	DET
gp-283	74	9	quantitative	quantitative	ADJ
gp-283	74	10	research	research	NOUN
gp-283	74	11	design	design	NOUN
gp-283	74	12	,	,	PUNCT
gp-283	74	13	incorporating	incorporate	VERB
gp-283	74	14	both	both	CCONJ
gp-283	74	15	descriptive	descriptive	ADJ
gp-283	74	16	and	and	CCONJ
gp-283	74	17	causal	causal	ADJ
gp-283	74	18	approaches	approach	NOUN
gp-283	74	19	to	to	PART
gp-283	74	20	examine	examine	VERB
gp-283	74	21	companies	company	NOUN
gp-283	74	22	within	within	ADP
gp-283	74	23	the	the	DET
gp-283	74	24	consumer	consumer	NOUN
gp-283	74	25	non	non	ADJ
gp-283	74	26	-	-	ADJ
gp-283	74	27	cyclical	cyclical	ADJ
gp-283	74	28	and	and	CCONJ
gp-283	74	29	consumer	consumer	NOUN
gp-283	74	30	cyclical	cyclical	ADJ
gp-283	74	31	sectors	sector	NOUN
gp-283	74	32	listed	list	VERB
gp-283	74	33	on	on	ADP
gp-283	74	34	the	the	DET
gp-283	74	35	indonesia	indonesia	PROPN
gp-283	74	36	stock	stock	PROPN
gp-283	74	37	exchange	exchange	PROPN
gp-283	74	38	(	(	PUNCT
gp-283	74	39	idx	idx	PROPN
gp-283	74	40	)	)	PUNCT
gp-283	74	41	during	during	ADP
gp-283	74	42	the	the	DET
gp-283	74	43	2021–2023	2021–2023	NUM
gp-283	74	44	period	period	NOUN
gp-283	74	45	.	.	PUNCT
gp-283	75	1	to	to	PART
gp-283	75	2	assess	assess	VERB
gp-283	75	3	the	the	DET
gp-283	75	4	relationships	relationship	NOUN
gp-283	75	5	between	between	ADP
gp-283	75	6	the	the	DET
gp-283	75	7	variables	variable	NOUN
gp-283	75	8	under	under	ADP
gp-283	75	9	investigation	investigation	NOUN
gp-283	75	10	,	,	PUNCT
gp-283	75	11	logistic	logistic	ADJ
gp-283	75	12	regression	regression	NOUN
gp-283	75	13	analysis	analysis	NOUN
gp-283	75	14	is	be	AUX
gp-283	75	15	utilized	utilize	VERB
gp-283	75	16	as	as	ADP
gp-283	75	17	the	the	DET
gp-283	75	18	primary	primary	ADJ
gp-283	75	19	analytical	analytical	ADJ
gp-283	75	20	method	method	NOUN
gp-283	75	21	.	.	PUNCT
gp-283	76	1	research	research	NOUN
gp-283	76	2	variables	variable	VERB
gp-283	76	3	dependent	dependent	ADJ
gp-283	76	4	variable	variable	NOUN
gp-283	76	5	:	:	PUNCT
gp-283	76	6	audit	audit	NOUN
gp-283	76	7	quality	quality	NOUN
gp-283	76	8	(	(	PUNCT
gp-283	76	9	aq	aq	NOUN
gp-283	76	10	)	)	PUNCT
gp-283	76	11	–	–	PUNCT
gp-283	76	12	the	the	DET
gp-283	76	13	ability	ability	NOUN
gp-283	76	14	of	of	ADP
gp-283	76	15	the	the	DET
gp-283	76	16	auditor	auditor	NOUN
gp-283	76	17	to	to	PART
gp-283	76	18	detect	detect	VERB
gp-283	76	19	and	and	CCONJ
gp-283	76	20	report	report	VERB
gp-283	76	21	material	material	NOUN
gp-283	76	22	misstatements	misstatement	NOUN
gp-283	76	23	using	use	VERB
gp-283	76	24	the	the	DET
gp-283	76	25	earnings	earning	NOUN
gp-283	76	26	surprise	surprise	NOUN
gp-283	76	27	benchmark	benchmark	NOUN
gp-283	76	28	.	.	PUNCT
gp-283	77	1	the	the	DET
gp-283	77	2	value	value	NOUN
gp-283	77	3	is	be	AUX
gp-283	77	4	1	1	NUM
gp-283	77	5	if	if	SCONJ
gp-283	77	6	μ	μ	PROPN
gp-283	77	7	-	-	PUNCT
gp-283	77	8	σ	σ	X
gp-283	77	9	<	<	X
gp-283	77	10	roa	roa	NOUN
gp-283	77	11	<	<	X
gp-283	77	12	μ+σ	μ+σ	NUM
gp-283	77	13	(	(	PUNCT
gp-283	77	14	qualifies	qualifie	NOUN
gp-283	77	15	)	)	PUNCT
gp-283	77	16	,	,	PUNCT
gp-283	77	17	and	and	CCONJ
gp-283	77	18	0	0	NUM
gp-283	77	19	if	if	SCONJ
gp-283	77	20	otherwise	otherwise	ADV
gp-283	77	21	.	.	PUNCT
gp-283	78	1	audit	audit	NOUN
gp-283	78	2	quality	quality	NOUN
gp-283	78	3	in	in	ADP
gp-283	78	4	emerging	emerge	VERB
gp-283	78	5	markets	market	NOUN
gp-283	78	6	:	:	PUNCT
gp-283	78	7	evidence	evidence	NOUN
gp-283	78	8	from	from	ADP
gp-283	78	9	indonesia	indonesia	PROPN
gp-283	78	10	's	's	PART
gp-283	78	11	consumer	consumer	NOUN
gp-283	78	12	industry	industry	NOUN
gp-283	78	13	1462	1462	NUM
gp-283	78	14	table	table	NOUN
gp-283	78	15	1	1	NUM
gp-283	78	16	.	.	PUNCT
gp-283	79	1	operationalization	operationalization	NOUN
gp-283	79	2	of	of	ADP
gp-283	79	3	variables	variable	NOUN
gp-283	79	4	variable	variable	ADJ
gp-283	79	5	formula	formula	NOUN
gp-283	79	6	/	/	SYM
gp-283	79	7	indicator	indicator	NOUN
gp-283	79	8	scale	scale	NOUN
gp-283	79	9	audit	audit	NOUN
gp-283	79	10	fee	fee	NOUN
gp-283	79	11	(	(	PUNCT
gp-283	79	12	af	af	NOUN
gp-283	79	13	)	)	PUNCT
gp-283	79	14	af	af	PROPN
gp-283	79	15	=	=	SYM
gp-283	79	16	ln	ln	ADJ
gp-283	79	17	(	(	PUNCT
gp-283	79	18	audit	audit	NOUN
gp-283	79	19	fee	fee	NOUN
gp-283	79	20	)	)	PUNCT
gp-283	79	21	ratio	ratio	NOUN
gp-283	79	22	audit	audit	NOUN
gp-283	79	23	capacity	capacity	NOUN
gp-283	79	24	stress	stress	NOUN
gp-283	79	25	(	(	PUNCT
gp-283	79	26	acs	acs	NOUN
gp-283	79	27	)	)	PUNCT
gp-283	79	28	acs	acs	NOUN
gp-283	79	29	=	=	NOUN
gp-283	79	30	number	number	NOUN
gp-283	79	31	of	of	ADP
gp-283	79	32	kap	kap	NOUN
gp-283	79	33	clients	client	NOUN
gp-283	79	34	/	/	SYM
gp-283	79	35	number	number	NOUN
gp-283	79	36	of	of	ADP
gp-283	79	37	kap	kap	NOUN
gp-283	79	38	auditors	auditor	NOUN
gp-283	79	39	ratio	ratio	NOUN
gp-283	79	40	audit	audit	NOUN
gp-283	79	41	firm	firm	ADJ
gp-283	79	42	size	size	NOUN
gp-283	79	43	(	(	PUNCT
gp-283	79	44	afs	afs	NOUN
gp-283	79	45	)	)	PUNCT
gp-283	79	46	1	1	NUM
gp-283	80	1	=	=	SYM
gp-283	80	2	big	big	ADJ
gp-283	80	3	4	4	NUM
gp-283	80	4	,	,	PUNCT
gp-283	80	5	0	0	NUM
gp-283	80	6	=	=	SYM
gp-283	80	7	4	4	NUM
gp-283	80	8	non	non	ADJ
gp-283	80	9	-	-	ADJ
gp-283	80	10	big	big	ADJ
gp-283	80	11	4	4	NUM
gp-283	80	12	nominal	nominal	ADJ
gp-283	80	13	litigation	litigation	NOUN
gp-283	80	14	risk	risk	NOUN
gp-283	80	15	(	(	PUNCT
gp-283	80	16	lr	lr	NOUN
gp-283	80	17	)	)	PUNCT
gp-283	80	18	lr	lr	NOUN
gp-283	80	19	=	=	NOUN
gp-283	80	20	total	total	ADJ
gp-283	80	21	debt	debt	NOUN
gp-283	80	22	/	/	SYM
gp-283	80	23	total	total	NOUN
gp-283	80	24	equity	equity	NOUN
gp-283	80	25	ratio	ratio	NOUN
gp-283	80	26	population	population	NOUN
gp-283	80	27	and	and	CCONJ
gp-283	80	28	sample	sample	VERB
gp-283	80	29	the	the	DET
gp-283	80	30	population	population	NOUN
gp-283	80	31	of	of	ADP
gp-283	80	32	this	this	DET
gp-283	80	33	study	study	NOUN
gp-283	80	34	comprises	comprise	VERB
gp-283	80	35	companies	company	NOUN
gp-283	80	36	operating	operate	VERB
gp-283	80	37	in	in	ADP
gp-283	80	38	the	the	DET
gp-283	80	39	consumer	consumer	NOUN
gp-283	80	40	noncyclical	noncyclical	ADJ
gp-283	80	41	and	and	CCONJ
gp-283	80	42	consumer	consumer	NOUN
gp-283	80	43	cyclical	cyclical	ADJ
gp-283	80	44	sectors	sector	NOUN
gp-283	80	45	listed	list	VERB
gp-283	80	46	on	on	ADP
gp-283	80	47	the	the	DET
gp-283	80	48	indonesia	indonesia	PROPN
gp-283	80	49	stock	stock	PROPN
gp-283	80	50	exchange	exchange	PROPN
gp-283	80	51	(	(	PUNCT
gp-283	80	52	idx	idx	PROPN
gp-283	80	53	)	)	PUNCT
gp-283	80	54	between	between	ADP
gp-283	80	55	2021	2021	NUM
gp-283	80	56	and	and	CCONJ
gp-283	80	57	2023	2023	NUM
gp-283	80	58	.	.	PUNCT
gp-283	81	1	the	the	DET
gp-283	81	2	research	research	NOUN
gp-283	81	3	sample	sample	NOUN
gp-283	81	4	consists	consist	VERB
gp-283	81	5	of	of	ADP
gp-283	81	6	75	75	NUM
gp-283	81	7	companies	company	NOUN
gp-283	81	8	,	,	PUNCT
gp-283	81	9	yielding	yield	VERB
gp-283	81	10	a	a	DET
gp-283	81	11	total	total	NOUN
gp-283	81	12	of	of	ADP
gp-283	81	13	225	225	NUM
gp-283	81	14	firmyear	firmyear	ADJ
gp-283	81	15	observations	observation	NOUN
gp-283	81	16	,	,	PUNCT
gp-283	81	17	selected	select	VERB
gp-283	81	18	through	through	ADP
gp-283	81	19	purposive	purposive	ADJ
gp-283	81	20	sampling	sampling	NOUN
gp-283	81	21	.	.	PUNCT
gp-283	82	1	data	datum	NOUN
gp-283	82	2	sources	source	NOUN
gp-283	82	3	data	datum	NOUN
gp-283	82	4	were	be	AUX
gp-283	82	5	obtained	obtain	VERB
gp-283	82	6	from	from	ADP
gp-283	82	7	publicly	publicly	ADV
gp-283	82	8	available	available	ADJ
gp-283	82	9	annual	annual	ADJ
gp-283	82	10	reports	report	NOUN
gp-283	82	11	and	and	CCONJ
gp-283	82	12	financial	financial	ADJ
gp-283	82	13	statements	statement	NOUN
gp-283	82	14	accessed	access	VERB
gp-283	82	15	via	via	ADP
gp-283	82	16	the	the	DET
gp-283	82	17	idx	idx	NOUN
gp-283	82	18	website	website	NOUN
gp-283	82	19	and	and	CCONJ
gp-283	82	20	the	the	DET
gp-283	82	21	ministry	ministry	PROPN
gp-283	82	22	of	of	ADP
gp-283	82	23	finance	finance	PROPN
gp-283	82	24	of	of	ADP
gp-283	82	25	the	the	DET
gp-283	82	26	republic	republic	NOUN
gp-283	82	27	of	of	ADP
gp-283	82	28	indonesia	indonesia	PROPN
gp-283	82	29	.	.	PUNCT
gp-283	83	1	the	the	DET
gp-283	83	2	sample	sample	NOUN
gp-283	83	3	selection	selection	NOUN
gp-283	83	4	was	be	AUX
gp-283	83	5	based	base	VERB
gp-283	83	6	on	on	ADP
gp-283	83	7	the	the	DET
gp-283	83	8	following	follow	VERB
gp-283	83	9	criteria	criterion	NOUN
gp-283	83	10	:	:	PUNCT
gp-283	83	11	(	(	PUNCT
gp-283	83	12	1	1	X
gp-283	83	13	)	)	PUNCT
gp-283	83	14	companies	company	NOUN
gp-283	83	15	must	must	AUX
gp-283	83	16	be	be	AUX
gp-283	83	17	listed	list	VERB
gp-283	83	18	in	in	ADP
gp-283	83	19	the	the	DET
gp-283	83	20	specified	specified	ADJ
gp-283	83	21	sectors	sector	NOUN
gp-283	83	22	on	on	ADP
gp-283	83	23	the	the	DET
gp-283	83	24	idx	idx	NOUN
gp-283	83	25	during	during	ADP
gp-283	83	26	the	the	DET
gp-283	83	27	2021–2023	2021–2023	NUM
gp-283	83	28	period	period	NOUN
gp-283	83	29	;	;	PUNCT
gp-283	83	30	(	(	PUNCT
gp-283	83	31	2	2	X
gp-283	83	32	)	)	PUNCT
gp-283	83	33	companies	company	NOUN
gp-283	83	34	must	must	AUX
gp-283	83	35	have	have	AUX
gp-283	83	36	consistently	consistently	ADV
gp-283	83	37	published	publish	VERB
gp-283	83	38	annual	annual	ADJ
gp-283	83	39	reports	report	NOUN
gp-283	83	40	throughout	throughout	ADP
gp-283	83	41	the	the	DET
gp-283	83	42	period	period	NOUN
gp-283	83	43	;	;	PUNCT
gp-283	83	44	and	and	CCONJ
gp-283	83	45	(	(	PUNCT
gp-283	83	46	3	3	X
gp-283	83	47	)	)	PUNCT
gp-283	83	48	audit	audit	NOUN
gp-283	83	49	fees	fee	NOUN
gp-283	83	50	must	must	AUX
gp-283	83	51	be	be	AUX
gp-283	83	52	disclosed	disclose	VERB
gp-283	83	53	in	in	ADP
gp-283	83	54	their	their	PRON
gp-283	83	55	financial	financial	ADJ
gp-283	83	56	statements	statement	NOUN
gp-283	83	57	.	.	PUNCT
gp-283	84	1	data	datum	NOUN
gp-283	84	2	analysis	analysis	NOUN
gp-283	84	3	and	and	CCONJ
gp-283	84	4	hypotheses	hypothese	VERB
gp-283	84	5	logistic	logistic	ADJ
gp-283	84	6	regression	regression	NOUN
gp-283	84	7	model	model	NOUN
gp-283	84	8	:	:	PUNCT
gp-283	84	9	aq	aq	NOUN
gp-283	84	10	=	=	SYM
gp-283	84	11	α	α	PROPN
gp-283	84	12	+	+	X
gp-283	84	13	β₁af	β₁af	PUNCT
gp-283	84	14	+	+	NUM
gp-283	84	15	β₂acs	β₂acs	PUNCT
gp-283	84	16	+	+	NUM
gp-283	84	17	β₃afs	β₃afs	PUNCT
gp-283	85	1	+	+	CCONJ
gp-283	85	2	β₄lr	β₄lr	PUNCT
gp-283	86	1	+	+	CCONJ
gp-283	86	2	β₅ar	β₅ar	PUNCT
gp-283	87	1	+	+	NUM
gp-283	87	2	e	e	NOUN
gp-283	87	3	analysis	analysis	NOUN
gp-283	87	4	stages	stage	NOUN
gp-283	87	5	:	:	PUNCT
gp-283	87	6	descriptive	descriptive	ADJ
gp-283	87	7	statistics	statistic	NOUN
gp-283	87	8	,	,	PUNCT
gp-283	87	9	model	model	NOUN
gp-283	87	10	feasibility	feasibility	NOUN
gp-283	87	11	test	test	NOUN
gp-283	87	12	(	(	PUNCT
gp-283	87	13	hosmer	hosmer	NOUN
gp-283	87	14	-	-	PUNCT
gp-283	87	15	lemeshow	lemeshow	NOUN
gp-283	87	16	)	)	PUNCT
gp-283	87	17	,	,	PUNCT
gp-283	87	18	overall	overall	ADJ
gp-283	87	19	model	model	NOUN
gp-283	87	20	test	test	NOUN
gp-283	87	21	,	,	PUNCT
gp-283	87	22	coefficient	coefficient	NOUN
gp-283	87	23	of	of	ADP
gp-283	87	24	determination	determination	NOUN
gp-283	87	25	(	(	PUNCT
gp-283	87	26	nagelkerke	nagelkerke	NOUN
gp-283	87	27	r²	r²	NOUN
gp-283	87	28	)	)	PUNCT
gp-283	87	29	,	,	PUNCT
gp-283	87	30	simultaneous	simultaneous	ADJ
gp-283	87	31	test	test	NOUN
gp-283	87	32	(	(	PUNCT
gp-283	87	33	f	f	NOUN
gp-283	87	34	)	)	PUNCT
gp-283	87	35	,	,	PUNCT
gp-283	87	36	and	and	CCONJ
gp-283	87	37	partial	partial	ADJ
gp-283	87	38	test	test	NOUN
gp-283	87	39	(	(	PUNCT
gp-283	87	40	t	t	NOUN
gp-283	87	41	)	)	PUNCT
gp-283	87	42	.	.	PUNCT
gp-283	88	1	hypotheses	hypothesis	NOUN
gp-283	88	2	:	:	PUNCT
gp-283	88	3	h₁	h₁	NOUN
gp-283	88	4	:	:	PUNCT
gp-283	88	5	audit	audit	NOUN
gp-283	88	6	fees	fee	NOUN
gp-283	88	7	have	have	VERB
gp-283	88	8	a	a	DET
gp-283	88	9	positive	positive	ADJ
gp-283	88	10	effect	effect	NOUN
gp-283	88	11	on	on	ADP
gp-283	88	12	audit	audit	NOUN
gp-283	88	13	quality	quality	NOUN
gp-283	88	14	.	.	PUNCT
gp-283	89	1	h₂	h₂	PROPN
gp-283	89	2	:	:	PUNCT
gp-283	89	3	audit	audit	NOUN
gp-283	89	4	capacity	capacity	NOUN
gp-283	89	5	stress	stress	NOUN
gp-283	89	6	negatively	negatively	ADV
gp-283	89	7	impacts	impact	VERB
gp-283	89	8	audit	audit	NOUN
gp-283	89	9	quality	quality	NOUN
gp-283	89	10	.	.	PUNCT
gp-283	90	1	h₃	h₃	NOUN
gp-283	90	2	:	:	PUNCT
gp-283	90	3	audit	audit	NOUN
gp-283	90	4	firm	firm	ADJ
gp-283	90	5	size	size	NOUN
gp-283	90	6	has	have	VERB
gp-283	90	7	a	a	DET
gp-283	90	8	positive	positive	ADJ
gp-283	90	9	effect	effect	NOUN
gp-283	90	10	on	on	ADP
gp-283	90	11	audit	audit	NOUN
gp-283	90	12	quality	quality	NOUN
gp-283	90	13	.	.	PUNCT
gp-283	91	1	h₄	h₄	NOUN
gp-283	91	2	:	:	PUNCT
gp-283	91	3	litigation	litigation	NOUN
gp-283	91	4	risk	risk	NOUN
gp-283	91	5	has	have	VERB
gp-283	91	6	a	a	DET
gp-283	91	7	positive	positive	ADJ
gp-283	91	8	effect	effect	NOUN
gp-283	91	9	on	on	ADP
gp-283	91	10	audit	audit	NOUN
gp-283	91	11	quality	quality	NOUN
gp-283	91	12	.	.	PUNCT
gp-283	92	1	result	result	NOUN
gp-283	92	2	and	and	CCONJ
gp-283	92	3	discussion	discussion	NOUN
gp-283	92	4	descriptive	descriptive	ADJ
gp-283	92	5	statistical	statistical	ADJ
gp-283	92	6	analysis	analysis	NOUN
gp-283	92	7	descriptive	descriptive	ADJ
gp-283	92	8	statistics	statistic	NOUN
gp-283	92	9	are	be	AUX
gp-283	92	10	employed	employ	VERB
gp-283	92	11	in	in	ADP
gp-283	92	12	this	this	DET
gp-283	92	13	study	study	NOUN
gp-283	92	14	to	to	PART
gp-283	92	15	summarize	summarize	VERB
gp-283	92	16	the	the	DET
gp-283	92	17	dataset	dataset	NOUN
gp-283	92	18	without	without	ADP
gp-283	92	19	drawing	draw	VERB
gp-283	92	20	inferential	inferential	ADJ
gp-283	92	21	conclusions	conclusion	NOUN
gp-283	92	22	.	.	PUNCT
gp-283	93	1	the	the	DET
gp-283	93	2	analysis	analysis	NOUN
gp-283	93	3	includes	include	VERB
gp-283	93	4	measures	measure	NOUN
gp-283	93	5	of	of	ADP
gp-283	93	6	central	central	ADJ
gp-283	93	7	tendency	tendency	NOUN
gp-283	93	8	and	and	CCONJ
gp-283	93	9	dispersion	dispersion	NOUN
gp-283	93	10	specifically	specifically	ADV
gp-283	93	11	the	the	DET
gp-283	93	12	mean	mean	ADJ
gp-283	93	13	,	,	PUNCT
gp-283	93	14	minimum	minimum	ADJ
gp-283	93	15	,	,	PUNCT
gp-283	93	16	maximum	maximum	ADJ
gp-283	93	17	,	,	PUNCT
gp-283	93	18	and	and	CCONJ
gp-283	93	19	standard	standard	ADJ
gp-283	93	20	deviation	deviation	NOUN
gp-283	93	21	for	for	ADP
gp-283	93	22	each	each	DET
gp-283	93	23	continuous	continuous	ADJ
gp-283	93	24	variable	variable	NOUN
gp-283	93	25	.	.	PUNCT
gp-283	94	1	additionally	additionally	ADV
gp-283	94	2	,	,	PUNCT
gp-283	94	3	for	for	ADP
gp-283	94	4	categorical	categorical	ADJ
gp-283	94	5	(	(	PUNCT
gp-283	94	6	dummy	dummy	ADJ
gp-283	94	7	)	)	PUNCT
gp-283	94	8	variables	variable	NOUN
gp-283	94	9	,	,	PUNCT
gp-283	94	10	the	the	DET
gp-283	94	11	analysis	analysis	NOUN
gp-283	94	12	presents	present	VERB
gp-283	94	13	frequency	frequency	NOUN
gp-283	94	14	distributions	distribution	NOUN
gp-283	94	15	and	and	CCONJ
gp-283	94	16	percentage	percentage	NOUN
gp-283	94	17	values	value	NOUN
gp-283	94	18	to	to	PART
gp-283	94	19	illustrate	illustrate	VERB
gp-283	94	20	their	their	PRON
gp-283	94	21	characteristics	characteristic	NOUN
gp-283	94	22	.	.	PUNCT
gp-283	95	1	the	the	DET
gp-283	95	2	study	study	NOUN
gp-283	95	3	examines	examine	VERB
gp-283	95	4	four	four	NUM
gp-283	95	5	independent	independent	ADJ
gp-283	95	6	variables	variable	NOUN
gp-283	95	7	audit	audit	NOUN
gp-283	95	8	fee	fee	NOUN
gp-283	95	9	,	,	PUNCT
gp-283	95	10	audit	audit	NOUN
gp-283	95	11	capacity	capacity	NOUN
gp-283	95	12	stress	stress	NOUN
gp-283	95	13	,	,	PUNCT
gp-283	95	14	audit	audit	NOUN
gp-283	95	15	firm	firm	ADJ
gp-283	95	16	size	size	NOUN
gp-283	95	17	,	,	PUNCT
gp-283	95	18	and	and	CCONJ
gp-283	95	19	litigation	litigation	NOUN
gp-283	95	20	risk	risk	NOUN
gp-283	95	21	—	—	PUNCT
gp-283	95	22	and	and	CCONJ
gp-283	95	23	one	one	NUM
gp-283	95	24	dependent	dependent	ADJ
gp-283	95	25	variable	variable	NOUN
gp-283	95	26	,	,	PUNCT
gp-283	95	27	namely	namely	ADV
gp-283	95	28	audit	audit	NOUN
gp-283	95	29	quality	quality	NOUN
gp-283	95	30	.	.	PUNCT
gp-283	96	1	audit	audit	NOUN
gp-283	96	2	quality	quality	NOUN
gp-283	96	3	in	in	ADP
gp-283	96	4	emerging	emerge	VERB
gp-283	96	5	markets	market	NOUN
gp-283	96	6	:	:	PUNCT
gp-283	96	7	evidence	evidence	NOUN
gp-283	96	8	from	from	ADP
gp-283	96	9	indonesia	indonesia	PROPN
gp-283	96	10	's	's	PART
gp-283	96	11	consumer	consumer	NOUN
gp-283	96	12	industry	industry	NOUN
gp-283	96	13	1463	1463	NUM
gp-283	96	14	descriptive	descriptive	ADJ
gp-283	96	15	analysis	analysis	NOUN
gp-283	96	16	of	of	ADP
gp-283	96	17	nominal	nominal	ADJ
gp-283	96	18	variables	variable	NOUN
gp-283	96	19	descriptive	descriptive	ADJ
gp-283	96	20	statistical	statistical	ADJ
gp-283	96	21	analysis	analysis	NOUN
gp-283	96	22	for	for	ADP
gp-283	96	23	nominal	nominal	ADJ
gp-283	96	24	-	-	PUNCT
gp-283	96	25	scale	scale	NOUN
gp-283	96	26	variables	variable	NOUN
gp-283	96	27	is	be	AUX
gp-283	96	28	conducted	conduct	VERB
gp-283	96	29	to	to	PART
gp-283	96	30	provide	provide	VERB
gp-283	96	31	an	an	DET
gp-283	96	32	overview	overview	NOUN
gp-283	96	33	of	of	ADP
gp-283	96	34	the	the	DET
gp-283	96	35	distribution	distribution	NOUN
gp-283	96	36	and	and	CCONJ
gp-283	96	37	characteristics	characteristic	NOUN
gp-283	96	38	of	of	ADP
gp-283	96	39	categorical	categorical	ADJ
gp-283	96	40	data	datum	NOUN
gp-283	96	41	within	within	ADP
gp-283	96	42	the	the	DET
gp-283	96	43	study	study	NOUN
gp-283	96	44	.	.	PUNCT
gp-283	97	1	the	the	DET
gp-283	97	2	nominal	nominal	ADJ
gp-283	97	3	variables	variable	NOUN
gp-283	97	4	analyzed	analyze	VERB
gp-283	97	5	include	include	VERB
gp-283	97	6	audit	audit	NOUN
gp-283	97	7	quality	quality	NOUN
gp-283	97	8	and	and	CCONJ
gp-283	97	9	audit	audit	NOUN
gp-283	97	10	firm	firm	ADJ
gp-283	97	11	size	size	NOUN
gp-283	97	12	.	.	PUNCT
gp-283	98	1	the	the	DET
gp-283	98	2	results	result	NOUN
gp-283	98	3	of	of	ADP
gp-283	98	4	the	the	DET
gp-283	98	5	descriptive	descriptive	ADJ
gp-283	98	6	statistics	statistic	NOUN
gp-283	98	7	for	for	ADP
gp-283	98	8	these	these	DET
gp-283	98	9	variables	variable	NOUN
gp-283	98	10	are	be	AUX
gp-283	98	11	presented	present	VERB
gp-283	98	12	below	below	ADV
gp-283	98	13	.	.	PUNCT
gp-283	99	1	1	1	X
gp-283	99	2	.	.	X
gp-283	99	3	audit	audit	NOUN
gp-283	99	4	quality	quality	NOUN
gp-283	99	5	table	table	NOUN
gp-283	99	6	1	1	NUM
gp-283	99	7	.	.	PUNCT
gp-283	99	8	descriptive	descriptive	ADJ
gp-283	99	9	statistics	statistic	NOUN
gp-283	99	10	results	result	NOUN
gp-283	99	11	of	of	ADP
gp-283	99	12	audit	audit	NOUN
gp-283	99	13	quality	quality	NOUN
gp-283	99	14	aq	aq	NOUN
gp-283	99	15	category	category	NOUN
gp-283	99	16	freq	freq	NOUN
gp-283	99	17	.	.	PUNCT
gp-283	100	1	%	%	NOUN
gp-283	100	2	0	0	PUNCT
gp-283	101	1	not	not	PART
gp-283	101	2	quality	quality	NOUN
gp-283	101	3	7	7	NUM
gp-283	101	4	3,11	3,11	NUM
gp-283	101	5	%	%	NOUN
gp-283	101	6	1	1	NUM
gp-283	101	7	quality	quality	NOUN
gp-283	101	8	218	218	NUM
gp-283	101	9	96,89	96,89	NUM
gp-283	101	10	%	%	NOUN
gp-283	101	11	total	total	NOUN
gp-283	101	12	225	225	NUM
gp-283	101	13	100	100	NUM
gp-283	101	14	%	%	NOUN
gp-283	101	15	source	source	NOUN
gp-283	101	16	:	:	PUNCT
gp-283	101	17	processed	process	VERB
gp-283	101	18	data	datum	NOUN
gp-283	101	19	(	(	PUNCT
gp-283	101	20	2025	2025	NUM
gp-283	101	21	)	)	PUNCT
gp-283	101	22	in	in	ADP
gp-283	101	23	this	this	DET
gp-283	101	24	study	study	NOUN
gp-283	101	25	,	,	PUNCT
gp-283	101	26	audit	audit	NOUN
gp-283	101	27	quality	quality	NOUN
gp-283	101	28	is	be	AUX
gp-283	101	29	assessed	assess	VERB
gp-283	101	30	using	use	VERB
gp-283	101	31	the	the	DET
gp-283	101	32	earnings	earning	NOUN
gp-283	101	33	surprise	surprise	NOUN
gp-283	101	34	benchmark	benchmark	NOUN
gp-283	101	35	.	.	PUNCT
gp-283	102	1	a	a	DET
gp-283	102	2	value	value	NOUN
gp-283	102	3	of	of	ADP
gp-283	102	4	1	1	NUM
gp-283	102	5	is	be	AUX
gp-283	102	6	assigned	assign	VERB
gp-283	102	7	when	when	SCONJ
gp-283	102	8	a	a	DET
gp-283	102	9	firm	firm	NOUN
gp-283	102	10	’s	’s	PART
gp-283	102	11	return	return	NOUN
gp-283	102	12	on	on	ADP
gp-283	102	13	assets	asset	NOUN
gp-283	102	14	(	(	PUNCT
gp-283	102	15	roa	roa	NOUN
gp-283	102	16	)	)	PUNCT
gp-283	102	17	falls	fall	VERB
gp-283	102	18	within	within	ADP
gp-283	102	19	the	the	DET
gp-283	102	20	range	range	NOUN
gp-283	102	21	of	of	ADP
gp-283	102	22	the	the	DET
gp-283	102	23	mean	mean	ADJ
gp-283	102	24	plus	plus	CCONJ
gp-283	102	25	or	or	CCONJ
gp-283	102	26	minus	minus	CCONJ
gp-283	102	27	one	one	NUM
gp-283	102	28	standard	standard	ADJ
gp-283	102	29	deviation	deviation	NOUN
gp-283	102	30	(	(	PUNCT
gp-283	102	31	μ	μ	NOUN
gp-283	103	1	−	−	PROPN
gp-283	104	1	σ	σ	PROPN
gp-283	104	2	<	<	X
gp-283	104	3	roa	roa	PROPN
gp-283	104	4	<	<	X
gp-283	104	5	μ	μ	PROPN
gp-283	104	6	+	+	PROPN
gp-283	104	7	σ	σ	PROPN
gp-283	104	8	)	)	PUNCT
gp-283	104	9	,	,	PUNCT
gp-283	104	10	indicating	indicate	VERB
gp-283	104	11	acceptable	acceptable	ADJ
gp-283	104	12	audit	audit	NOUN
gp-283	104	13	quality	quality	NOUN
gp-283	104	14	.	.	PUNCT
gp-283	105	1	conversely	conversely	ADV
gp-283	105	2	,	,	PUNCT
gp-283	105	3	a	a	DET
gp-283	105	4	score	score	NOUN
gp-283	105	5	of	of	ADP
gp-283	105	6	0	0	NUM
gp-283	105	7	is	be	AUX
gp-283	105	8	assigned	assign	VERB
gp-283	105	9	if	if	SCONJ
gp-283	105	10	the	the	DET
gp-283	105	11	roa	roa	NOUN
gp-283	105	12	falls	fall	VERB
gp-283	105	13	outside	outside	ADP
gp-283	105	14	this	this	DET
gp-283	105	15	range	range	NOUN
gp-283	105	16	,	,	PUNCT
gp-283	105	17	either	either	CCONJ
gp-283	105	18	above	above	ADV
gp-283	105	19	(	(	PUNCT
gp-283	105	20	suggesting	suggest	VERB
gp-283	105	21	potential	potential	ADJ
gp-283	105	22	"	"	PUNCT
gp-283	105	23	window	window	NOUN
gp-283	105	24	dressing	dressing	NOUN
gp-283	105	25	"	"	PUNCT
gp-283	105	26	)	)	PUNCT
gp-283	105	27	or	or	CCONJ
gp-283	105	28	below	below	ADV
gp-283	105	29	(	(	PUNCT
gp-283	105	30	indicating	indicate	VERB
gp-283	105	31	"	"	PUNCT
gp-283	105	32	taking	take	VERB
gp-283	105	33	a	a	DET
gp-283	105	34	bath	bath	NOUN
gp-283	105	35	"	"	PUNCT
gp-283	105	36	)	)	PUNCT
gp-283	105	37	,	,	PUNCT
gp-283	105	38	which	which	PRON
gp-283	105	39	implies	imply	VERB
gp-283	105	40	non	non	NOUN
gp-283	105	41	-	-	NOUN
gp-283	105	42	compliance	compliance	NOUN
gp-283	105	43	with	with	ADP
gp-283	105	44	audit	audit	NOUN
gp-283	105	45	quality	quality	NOUN
gp-283	105	46	standards	standard	NOUN
gp-283	105	47	.	.	PUNCT
gp-283	106	1	as	as	SCONJ
gp-283	106	2	shown	show	VERB
gp-283	106	3	in	in	ADP
gp-283	106	4	table	table	NOUN
gp-283	106	5	1	1	NUM
gp-283	106	6	,	,	PUNCT
gp-283	106	7	of	of	ADP
gp-283	106	8	the	the	DET
gp-283	106	9	225	225	NUM
gp-283	106	10	firm	firm	ADJ
gp-283	106	11	-	-	PUNCT
gp-283	106	12	year	year	NOUN
gp-283	106	13	observations	observation	NOUN
gp-283	106	14	analyzed	analyze	VERB
gp-283	106	15	,	,	PUNCT
gp-283	106	16	218	218	NUM
gp-283	106	17	observations	observation	NOUN
gp-283	106	18	(	(	PUNCT
gp-283	106	19	96.89	96.89	NUM
gp-283	106	20	%	%	NOUN
gp-283	106	21	)	)	PUNCT
gp-283	106	22	met	meet	VERB
gp-283	106	23	the	the	DET
gp-283	106	24	criteria	criterion	NOUN
gp-283	106	25	for	for	ADP
gp-283	106	26	high	high	ADJ
gp-283	106	27	audit	audit	NOUN
gp-283	106	28	quality	quality	NOUN
gp-283	106	29	.	.	PUNCT
gp-283	107	1	in	in	ADP
gp-283	107	2	contrast	contrast	NOUN
gp-283	107	3	,	,	PUNCT
gp-283	107	4	7	7	NUM
gp-283	107	5	observations	observation	NOUN
gp-283	107	6	(	(	PUNCT
gp-283	107	7	3.11	3.11	NUM
gp-283	107	8	%	%	NOUN
gp-283	107	9	)	)	PUNCT
gp-283	107	10	reflected	reflect	VERB
gp-283	107	11	audits	audits	NOUN
gp-283	107	12	of	of	ADP
gp-283	107	13	insufficient	insufficient	ADJ
gp-283	107	14	quality	quality	NOUN
gp-283	107	15	.	.	PUNCT
gp-283	108	1	among	among	ADP
gp-283	108	2	these	these	PRON
gp-283	108	3	,	,	PUNCT
gp-283	108	4	2	2	NUM
gp-283	108	5	cases	case	NOUN
gp-283	108	6	failed	fail	VERB
gp-283	108	7	to	to	PART
gp-283	108	8	detect	detect	VERB
gp-283	108	9	window	window	NOUN
gp-283	108	10	dressing	dressing	NOUN
gp-283	108	11	practices	practice	NOUN
gp-283	108	12	aimed	aim	VERB
gp-283	108	13	at	at	ADP
gp-283	108	14	enhancing	enhance	VERB
gp-283	108	15	the	the	DET
gp-283	108	16	company	company	NOUN
gp-283	108	17	's	's	PART
gp-283	108	18	financial	financial	ADJ
gp-283	108	19	image	image	NOUN
gp-283	108	20	,	,	PUNCT
gp-283	108	21	while	while	SCONJ
gp-283	108	22	the	the	DET
gp-283	108	23	remaining	remain	VERB
gp-283	108	24	5	5	NUM
gp-283	108	25	did	do	AUX
gp-283	108	26	not	not	PART
gp-283	108	27	identify	identify	VERB
gp-283	108	28	"	"	PUNCT
gp-283	108	29	taking	take	VERB
gp-283	108	30	a	a	DET
gp-283	108	31	bath	bath	NOUN
gp-283	108	32	"	"	PUNCT
gp-283	108	33	behavior	behavior	NOUN
gp-283	108	34	,	,	PUNCT
gp-283	108	35	in	in	ADP
gp-283	108	36	which	which	PRON
gp-283	108	37	financial	financial	ADJ
gp-283	108	38	performance	performance	NOUN
gp-283	108	39	was	be	AUX
gp-283	108	40	understated	understate	VERB
gp-283	108	41	.	.	PUNCT
gp-283	109	1	despite	despite	SCONJ
gp-283	109	2	the	the	DET
gp-283	109	3	generally	generally	ADV
gp-283	109	4	high	high	ADJ
gp-283	109	5	level	level	NOUN
gp-283	109	6	of	of	ADP
gp-283	109	7	audit	audit	NOUN
gp-283	109	8	quality	quality	NOUN
gp-283	109	9	observed	observe	VERB
gp-283	109	10	in	in	ADP
gp-283	109	11	the	the	DET
gp-283	109	12	consumer	consumer	NOUN
gp-283	109	13	non	non	ADJ
gp-283	109	14	-	-	ADJ
gp-283	109	15	cyclical	cyclical	ADJ
gp-283	109	16	and	and	CCONJ
gp-283	109	17	cyclical	cyclical	ADJ
gp-283	109	18	sectors	sector	NOUN
gp-283	109	19	,	,	PUNCT
gp-283	109	20	these	these	DET
gp-283	109	21	findings	finding	NOUN
gp-283	109	22	highlight	highlight	VERB
gp-283	109	23	that	that	SCONJ
gp-283	109	24	certain	certain	ADJ
gp-283	109	25	audits	audits	NOUN
gp-283	109	26	still	still	ADV
gp-283	109	27	failed	fail	VERB
gp-283	109	28	to	to	PART
gp-283	109	29	uncover	uncover	VERB
gp-283	109	30	deliberate	deliberate	ADJ
gp-283	109	31	income	income	NOUN
gp-283	109	32	suppression	suppression	NOUN
gp-283	109	33	,	,	PUNCT
gp-283	109	34	which	which	PRON
gp-283	109	35	may	may	AUX
gp-283	109	36	have	have	AUX
gp-283	109	37	been	be	AUX
gp-283	109	38	intended	intend	VERB
gp-283	109	39	to	to	PART
gp-283	109	40	reduce	reduce	VERB
gp-283	109	41	tax	tax	NOUN
gp-283	109	42	liabilities	liability	NOUN
gp-283	109	43	.	.	PUNCT
gp-283	110	1	2	2	X
gp-283	110	2	.	.	X
gp-283	110	3	audit	audit	NOUN
gp-283	110	4	firm	firm	ADJ
gp-283	110	5	size	size	NOUN
gp-283	110	6	table	table	NOUN
gp-283	110	7	2	2	NUM
gp-283	110	8	.	.	PUNCT
gp-283	110	9	descriptive	descriptive	ADJ
gp-283	110	10	statistics	statistic	NOUN
gp-283	110	11	results	result	NOUN
gp-283	110	12	of	of	ADP
gp-283	110	13	audit	audit	NOUN
gp-283	110	14	firm	firm	ADJ
gp-283	110	15	size	size	NOUN
gp-283	110	16	afs	afs	NOUN
gp-283	110	17	category	category	NOUN
gp-283	110	18	freq	freq	NOUN
gp-283	110	19	.	.	PUNCT
gp-283	111	1	%	%	NOUN
gp-283	111	2	0	0	NUM
gp-283	112	1	non	non	ADJ
gp-283	112	2	-	-	ADJ
gp-283	112	3	big	big	ADJ
gp-283	112	4	4	4	NUM
gp-283	112	5	125	125	NUM
gp-283	112	6	55,56	55,56	NOUN
gp-283	112	7	%	%	NOUN
gp-283	112	8	1	1	NUM
gp-283	112	9	big	big	ADJ
gp-283	112	10	4	4	NUM
gp-283	112	11	100	100	NUM
gp-283	112	12	44,44	44,44	NUM
gp-283	112	13	%	%	NOUN
gp-283	112	14	total	total	NOUN
gp-283	112	15	225	225	NUM
gp-283	112	16	100	100	NUM
gp-283	112	17	%	%	NOUN
gp-283	112	18	source	source	NOUN
gp-283	112	19	:	:	PUNCT
gp-283	112	20	processed	process	VERB
gp-283	112	21	data	datum	NOUN
gp-283	112	22	(	(	PUNCT
gp-283	112	23	2025	2025	NUM
gp-283	112	24	)	)	PUNCT
gp-283	112	25	audit	audit	NOUN
gp-283	112	26	firm	firm	ADJ
gp-283	112	27	size	size	NOUN
gp-283	112	28	in	in	ADP
gp-283	112	29	this	this	DET
gp-283	112	30	study	study	NOUN
gp-283	112	31	is	be	AUX
gp-283	112	32	represented	represent	VERB
gp-283	112	33	as	as	ADP
gp-283	112	34	a	a	DET
gp-283	112	35	dummy	dummy	ADJ
gp-283	112	36	variable	variable	NOUN
gp-283	112	37	,	,	PUNCT
gp-283	112	38	assigned	assign	VERB
gp-283	112	39	a	a	DET
gp-283	112	40	value	value	NOUN
gp-283	112	41	of	of	ADP
gp-283	112	42	1	1	NUM
gp-283	112	43	if	if	SCONJ
gp-283	112	44	the	the	DET
gp-283	112	45	audit	audit	NOUN
gp-283	112	46	was	be	AUX
gp-283	112	47	conducted	conduct	VERB
gp-283	112	48	by	by	ADP
gp-283	112	49	a	a	DET
gp-283	112	50	public	public	ADJ
gp-283	112	51	accounting	accounting	NOUN
gp-283	112	52	firm	firm	NOUN
gp-283	112	53	affiliated	affiliate	VERB
gp-283	112	54	with	with	ADP
gp-283	112	55	the	the	DET
gp-283	112	56	big	big	ADJ
gp-283	112	57	four	four	NUM
gp-283	112	58	(	(	PUNCT
gp-283	112	59	deloitte	deloitte	PROPN
gp-283	112	60	,	,	PUNCT
gp-283	112	61	pwc	pwc	PROPN
gp-283	112	62	,	,	PUNCT
gp-283	112	63	ey	ey	NOUN
gp-283	112	64	,	,	PUNCT
gp-283	112	65	or	or	CCONJ
gp-283	112	66	kpmg	kpmg	PROPN
gp-283	112	67	)	)	PUNCT
gp-283	112	68	,	,	PUNCT
gp-283	112	69	and	and	CCONJ
gp-283	112	70	0	0	NUM
gp-283	112	71	if	if	SCONJ
gp-283	112	72	conducted	conduct	VERB
gp-283	112	73	by	by	ADP
gp-283	112	74	a	a	DET
gp-283	112	75	non	non	ADJ
gp-283	112	76	-	-	ADJ
gp-283	112	77	big	big	ADJ
gp-283	112	78	four	four	NUM
gp-283	112	79	firm	firm	NOUN
gp-283	112	80	.	.	PUNCT
gp-283	113	1	as	as	SCONJ
gp-283	113	2	presented	present	VERB
gp-283	113	3	in	in	ADP
gp-283	113	4	table	table	NOUN
gp-283	113	5	4.2	4.2	NUM
gp-283	113	6	,	,	PUNCT
gp-283	113	7	of	of	ADP
gp-283	113	8	the	the	DET
gp-283	113	9	225	225	NUM
gp-283	113	10	firm	firm	ADJ
gp-283	113	11	-	-	PUNCT
gp-283	113	12	year	year	NOUN
gp-283	113	13	observations	observation	NOUN
gp-283	113	14	,	,	PUNCT
gp-283	113	15	100	100	NUM
gp-283	113	16	observations	observation	NOUN
gp-283	113	17	(	(	PUNCT
gp-283	113	18	44.44	44.44	NUM
gp-283	113	19	%	%	NOUN
gp-283	113	20	)	)	PUNCT
gp-283	113	21	involved	involve	VERB
gp-283	113	22	audits	audits	NOUN
gp-283	113	23	performed	perform	VERB
gp-283	113	24	by	by	ADP
gp-283	113	25	big	big	ADJ
gp-283	113	26	four	four	NUM
gp-283	113	27	firms	firm	NOUN
gp-283	113	28	,	,	PUNCT
gp-283	113	29	while	while	SCONJ
gp-283	113	30	125	125	NUM
gp-283	113	31	observations	observation	NOUN
gp-283	113	32	(	(	PUNCT
gp-283	113	33	55.56	55.56	NUM
gp-283	113	34	%	%	NOUN
gp-283	113	35	)	)	PUNCT
gp-283	113	36	were	be	AUX
gp-283	113	37	conducted	conduct	VERB
gp-283	113	38	by	by	ADP
gp-283	113	39	non	non	ADJ
gp-283	113	40	-	-	ADJ
gp-283	113	41	big	big	ADJ
gp-283	113	42	four	four	NUM
gp-283	113	43	firms	firm	NOUN
gp-283	113	44	.	.	PUNCT
gp-283	114	1	these	these	DET
gp-283	114	2	figures	figure	NOUN
gp-283	114	3	suggest	suggest	VERB
gp-283	114	4	that	that	SCONJ
gp-283	114	5	,	,	PUNCT
gp-283	114	6	within	within	ADP
gp-283	114	7	the	the	DET
gp-283	114	8	consumer	consumer	NOUN
gp-283	114	9	noncyclical	noncyclical	ADJ
gp-283	114	10	and	and	CCONJ
gp-283	114	11	cyclical	cyclical	ADJ
gp-283	114	12	sectors	sector	NOUN
gp-283	114	13	in	in	ADP
gp-283	114	14	indonesia	indonesia	PROPN
gp-283	114	15	,	,	PUNCT
gp-283	114	16	companies	company	NOUN
gp-283	114	17	more	more	ADV
gp-283	114	18	frequently	frequently	ADV
gp-283	114	19	engage	engage	VERB
gp-283	114	20	non	non	ADJ
gp-283	114	21	-	-	ADJ
gp-283	114	22	big	big	ADJ
gp-283	114	23	four	four	NUM
gp-283	114	24	auditors	auditor	NOUN
gp-283	114	25	than	than	ADP
gp-283	114	26	those	those	PRON
gp-283	114	27	affiliated	affiliate	VERB
gp-283	114	28	with	with	ADP
gp-283	114	29	the	the	DET
gp-283	114	30	big	big	ADJ
gp-283	114	31	four	four	NUM
gp-283	114	32	.	.	PUNCT
gp-283	115	1	audit	audit	NOUN
gp-283	115	2	quality	quality	NOUN
gp-283	115	3	in	in	ADP
gp-283	115	4	emerging	emerge	VERB
gp-283	115	5	markets	market	NOUN
gp-283	115	6	:	:	PUNCT
gp-283	115	7	evidence	evidence	NOUN
gp-283	115	8	from	from	ADP
gp-283	115	9	indonesia	indonesia	PROPN
gp-283	115	10	's	's	PART
gp-283	115	11	consumer	consumer	NOUN
gp-283	115	12	industry	industry	NOUN
gp-283	115	13	1464	1464	NUM
gp-283	115	14	descriptive	descriptive	ADJ
gp-283	115	15	statistical	statistical	ADJ
gp-283	115	16	analysis	analysis	NOUN
gp-283	115	17	of	of	ADP
gp-283	115	18	ratio	ratio	NOUN
gp-283	115	19	scale	scale	NOUN
gp-283	115	20	this	this	DET
gp-283	115	21	research	research	NOUN
gp-283	115	22	includes	include	VERB
gp-283	115	23	variables	variable	NOUN
gp-283	115	24	that	that	PRON
gp-283	115	25	are	be	AUX
gp-283	115	26	scaled	scale	VERB
gp-283	115	27	on	on	ADP
gp-283	115	28	a	a	DET
gp-283	115	29	ratio	ratio	NOUN
gp-283	115	30	scale	scale	NOUN
gp-283	115	31	,	,	PUNCT
gp-283	115	32	such	such	ADJ
gp-283	115	33	as	as	ADP
gp-283	115	34	audit	audit	NOUN
gp-283	115	35	fees	fee	NOUN
gp-283	115	36	,	,	PUNCT
gp-283	115	37	audit	audit	NOUN
gp-283	115	38	capacity	capacity	NOUN
gp-283	115	39	stress	stress	NOUN
gp-283	115	40	,	,	PUNCT
gp-283	115	41	and	and	CCONJ
gp-283	115	42	litigation	litigation	NOUN
gp-283	115	43	risk	risk	NOUN
gp-283	115	44	.	.	PUNCT
gp-283	116	1	the	the	DET
gp-283	116	2	descriptive	descriptive	ADJ
gp-283	116	3	statistics	statistic	NOUN
gp-283	116	4	for	for	ADP
gp-283	116	5	the	the	DET
gp-283	116	6	ratio	ratio	NOUN
gp-283	116	7	scale	scale	NOUN
gp-283	116	8	variables	variable	NOUN
gp-283	116	9	are	be	AUX
gp-283	116	10	as	as	SCONJ
gp-283	116	11	follows	follow	VERB
gp-283	116	12	:	:	PUNCT
gp-283	116	13	table	table	NOUN
gp-283	116	14	3	3	NUM
gp-283	116	15	.	.	PUNCT
gp-283	116	16	descriptive	descriptive	ADJ
gp-283	116	17	statistics	statistic	NOUN
gp-283	116	18	results	result	VERB
gp-283	116	19	with	with	ADP
gp-283	116	20	ratio	ratio	NOUN
gp-283	116	21	scale	scale	NOUN
gp-283	116	22	variable	variable	NOUN
gp-283	116	23	n	n	PRON
gp-283	116	24	mean	mean	VERB
gp-283	116	25	std	std	NOUN
gp-283	116	26	.	.	PUNCT
gp-283	117	1	deviation	deviation	NOUN
gp-283	117	2	min	min	PROPN
gp-283	117	3	max	max	PROPN
gp-283	117	4	af	af	PROPN
gp-283	117	5	225	225	NUM
gp-283	117	6	20,53956	20,53956	NUM
gp-283	117	7	1,238501	1,238501	NUM
gp-283	117	8	17,66	17,66	ADJ
gp-283	117	9	24,07	24,07	NUM
gp-283	117	10	acs	acs	PROPN
gp-283	117	11	225	225	NUM
gp-283	117	12	57,10783	57,10783	NUM
gp-283	117	13	26,35078	26,35078	NUM
gp-283	117	14	10	10	NUM
gp-283	117	15	139	139	NUM
gp-283	117	16	lr	lr	NOUN
gp-283	117	17	225	225	NUM
gp-283	117	18	2,100122	2,100122	NUM
gp-283	117	19	13,6283	13,6283	NUM
gp-283	117	20	-30,15	-30,15	SYM
gp-283	117	21	190,31	190,31	NUM
gp-283	117	22	source	source	NOUN
gp-283	117	23	:	:	PUNCT
gp-283	117	24	processed	process	VERB
gp-283	117	25	data	datum	NOUN
gp-283	117	26	(	(	PUNCT
gp-283	117	27	2025	2025	NUM
gp-283	117	28	)	)	PUNCT
gp-283	117	29	the	the	DET
gp-283	117	30	audit	audit	NOUN
gp-283	117	31	fee	fee	NOUN
gp-283	117	32	(	(	PUNCT
gp-283	117	33	af	af	NOUN
gp-283	117	34	)	)	PUNCT
gp-283	117	35	represents	represent	VERB
gp-283	117	36	the	the	DET
gp-283	117	37	total	total	ADJ
gp-283	117	38	remuneration	remuneration	NOUN
gp-283	117	39	paid	pay	VERB
gp-283	117	40	by	by	ADP
gp-283	117	41	a	a	DET
gp-283	117	42	company	company	NOUN
gp-283	117	43	to	to	ADP
gp-283	117	44	its	its	PRON
gp-283	117	45	auditor	auditor	NOUN
gp-283	117	46	for	for	ADP
gp-283	117	47	providing	provide	VERB
gp-283	117	48	audit	audit	NOUN
gp-283	117	49	services	service	NOUN
gp-283	117	50	.	.	PUNCT
gp-283	118	1	in	in	ADP
gp-283	118	2	this	this	DET
gp-283	118	3	study	study	NOUN
gp-283	118	4	,	,	PUNCT
gp-283	118	5	the	the	DET
gp-283	118	6	audit	audit	NOUN
gp-283	118	7	fee	fee	NOUN
gp-283	118	8	is	be	AUX
gp-283	118	9	expressed	express	VERB
gp-283	118	10	in	in	ADP
gp-283	118	11	its	its	PRON
gp-283	118	12	natural	natural	ADJ
gp-283	118	13	logarithmic	logarithmic	ADJ
gp-283	118	14	form	form	NOUN
gp-283	118	15	.	.	PUNCT
gp-283	119	1	as	as	SCONJ
gp-283	119	2	shown	show	VERB
gp-283	119	3	in	in	ADP
gp-283	119	4	table	table	NOUN
gp-283	119	5	3	3	NUM
gp-283	119	6	,	,	PUNCT
gp-283	119	7	the	the	DET
gp-283	119	8	mean	mean	ADJ
gp-283	119	9	value	value	NOUN
gp-283	119	10	of	of	ADP
gp-283	119	11	ln(af	ln(af	PROPN
gp-283	119	12	)	)	PUNCT
gp-283	119	13	is	be	AUX
gp-283	119	14	20.54	20.54	NUM
gp-283	119	15	,	,	PUNCT
gp-283	119	16	equivalent	equivalent	ADJ
gp-283	119	17	to	to	PART
gp-283	119	18	approximately	approximately	ADV
gp-283	119	19	idr	idr	VERB
gp-283	119	20	815,799,042	815,799,042	NUM
gp-283	119	21	.	.	PUNCT
gp-283	120	1	this	this	DET
gp-283	120	2	figure	figure	NOUN
gp-283	120	3	exceeds	exceed	VERB
gp-283	120	4	the	the	DET
gp-283	120	5	standard	standard	ADJ
gp-283	120	6	deviation	deviation	NOUN
gp-283	120	7	of	of	ADP
gp-283	120	8	1.24	1.24	NUM
gp-283	120	9	,	,	PUNCT
gp-283	120	10	indicating	indicate	VERB
gp-283	120	11	a	a	DET
gp-283	120	12	relatively	relatively	ADV
gp-283	120	13	consistent	consistent	ADJ
gp-283	120	14	range	range	NOUN
gp-283	120	15	of	of	ADP
gp-283	120	16	audit	audit	NOUN
gp-283	120	17	fees	fee	NOUN
gp-283	120	18	within	within	ADP
gp-283	120	19	the	the	DET
gp-283	120	20	consumer	consumer	NOUN
gp-283	120	21	non	non	ADJ
gp-283	120	22	-	-	ADJ
gp-283	120	23	cyclical	cyclical	ADJ
gp-283	120	24	and	and	CCONJ
gp-283	120	25	cyclical	cyclical	ADJ
gp-283	120	26	sectors	sector	NOUN
gp-283	120	27	in	in	ADP
gp-283	120	28	indonesia	indonesia	PROPN
gp-283	120	29	.	.	PUNCT
gp-283	121	1	audit	audit	NOUN
gp-283	121	2	capacity	capacity	NOUN
gp-283	121	3	stress	stress	NOUN
gp-283	121	4	(	(	PUNCT
gp-283	121	5	acs	acs	NOUN
gp-283	121	6	)	)	PUNCT
gp-283	121	7	denotes	denote	VERB
gp-283	121	8	the	the	DET
gp-283	121	9	workload	workload	NOUN
gp-283	121	10	borne	bear	VERB
gp-283	121	11	by	by	ADP
gp-283	121	12	auditors	auditor	NOUN
gp-283	121	13	within	within	ADP
gp-283	121	14	public	public	ADJ
gp-283	121	15	accounting	accounting	NOUN
gp-283	121	16	firms	firm	NOUN
gp-283	121	17	(	(	PUNCT
gp-283	121	18	kantor	kantor	PROPN
gp-283	121	19	akuntan	akuntan	PROPN
gp-283	121	20	publik	publik	PROPN
gp-283	121	21	/	/	SYM
gp-283	121	22	kap	kap	PROPN
gp-283	121	23	)	)	PUNCT
gp-283	121	24	,	,	PUNCT
gp-283	121	25	operationalized	operationalize	VERB
gp-283	121	26	as	as	ADP
gp-283	121	27	the	the	DET
gp-283	121	28	ratio	ratio	NOUN
gp-283	121	29	of	of	ADP
gp-283	121	30	clients	client	NOUN
gp-283	121	31	to	to	ADP
gp-283	121	32	individual	individual	ADJ
gp-283	121	33	auditors	auditor	NOUN
gp-283	121	34	.	.	PUNCT
gp-283	122	1	table	table	NOUN
gp-283	122	2	3	3	NUM
gp-283	122	3	reports	report	VERB
gp-283	122	4	an	an	DET
gp-283	122	5	average	average	ADJ
gp-283	122	6	acs	acs	NOUN
gp-283	122	7	value	value	NOUN
gp-283	122	8	of	of	ADP
gp-283	122	9	57.11	57.11	NUM
gp-283	122	10	,	,	PUNCT
gp-283	122	11	which	which	PRON
gp-283	122	12	surpasses	surpass	VERB
gp-283	122	13	the	the	DET
gp-283	122	14	standard	standard	ADJ
gp-283	122	15	deviation	deviation	NOUN
gp-283	122	16	of	of	ADP
gp-283	122	17	26.35	26.35	NUM
gp-283	122	18	.	.	PUNCT
gp-283	123	1	this	this	DET
gp-283	123	2	finding	finding	NOUN
gp-283	123	3	implies	imply	VERB
gp-283	123	4	that	that	SCONJ
gp-283	123	5	,	,	PUNCT
gp-283	123	6	on	on	ADP
gp-283	123	7	average	average	ADJ
gp-283	123	8	,	,	PUNCT
gp-283	123	9	auditors	auditor	NOUN
gp-283	123	10	are	be	AUX
gp-283	123	11	responsible	responsible	ADJ
gp-283	123	12	for	for	ADP
gp-283	123	13	auditing	audit	VERB
gp-283	123	14	more	more	ADJ
gp-283	123	15	than	than	ADP
gp-283	123	16	50	50	NUM
gp-283	123	17	clients	client	NOUN
gp-283	123	18	annually	annually	ADV
gp-283	123	19	,	,	PUNCT
gp-283	123	20	reflecting	reflect	VERB
gp-283	123	21	a	a	DET
gp-283	123	22	considerable	considerable	ADJ
gp-283	123	23	workload	workload	NOUN
gp-283	123	24	that	that	PRON
gp-283	123	25	may	may	AUX
gp-283	123	26	adversely	adversely	ADV
gp-283	123	27	impact	impact	VERB
gp-283	123	28	audit	audit	NOUN
gp-283	123	29	quality	quality	NOUN
gp-283	123	30	due	due	ADP
gp-283	123	31	to	to	ADP
gp-283	123	32	potential	potential	ADJ
gp-283	123	33	resource	resource	NOUN
gp-283	123	34	constraints	constraint	NOUN
gp-283	123	35	and	and	CCONJ
gp-283	123	36	time	time	NOUN
gp-283	123	37	pressure	pressure	NOUN
gp-283	123	38	.	.	PUNCT
gp-283	124	1	litigation	litigation	NOUN
gp-283	124	2	risk	risk	NOUN
gp-283	124	3	(	(	PUNCT
gp-283	124	4	lr	lr	NOUN
gp-283	124	5	)	)	PUNCT
gp-283	124	6	is	be	AUX
gp-283	124	7	measured	measure	VERB
gp-283	124	8	using	use	VERB
gp-283	124	9	the	the	DET
gp-283	124	10	debt	debt	NOUN
gp-283	124	11	-	-	PUNCT
gp-283	124	12	to	to	ADP
gp-283	124	13	-	-	PUNCT
gp-283	124	14	equity	equity	NOUN
gp-283	124	15	ratio	ratio	NOUN
gp-283	124	16	(	(	PUNCT
gp-283	124	17	der	der	NOUN
gp-283	124	18	)	)	PUNCT
gp-283	124	19	,	,	PUNCT
gp-283	124	20	which	which	PRON
gp-283	124	21	serves	serve	VERB
gp-283	124	22	as	as	ADP
gp-283	124	23	a	a	DET
gp-283	124	24	proxy	proxy	NOUN
gp-283	124	25	for	for	ADP
gp-283	124	26	the	the	DET
gp-283	124	27	firm	firm	NOUN
gp-283	124	28	’s	’s	PART
gp-283	124	29	exposure	exposure	NOUN
gp-283	124	30	to	to	ADP
gp-283	124	31	legal	legal	ADJ
gp-283	124	32	claims	claim	NOUN
gp-283	124	33	arising	arise	VERB
gp-283	124	34	from	from	ADP
gp-283	124	35	financial	financial	ADJ
gp-283	124	36	distress	distress	NOUN
gp-283	124	37	or	or	CCONJ
gp-283	124	38	misstatements	misstatement	NOUN
gp-283	124	39	.	.	PUNCT
gp-283	125	1	the	the	DET
gp-283	125	2	average	average	ADJ
gp-283	125	3	lr	lr	NOUN
gp-283	125	4	value	value	NOUN
gp-283	125	5	is	be	AUX
gp-283	125	6	2.10	2.10	NUM
gp-283	125	7	,	,	PUNCT
gp-283	125	8	with	with	ADP
gp-283	125	9	a	a	DET
gp-283	125	10	standard	standard	ADJ
gp-283	125	11	deviation	deviation	NOUN
gp-283	125	12	of	of	ADP
gp-283	125	13	13.63	13.63	NUM
gp-283	125	14	,	,	PUNCT
gp-283	125	15	indicating	indicate	VERB
gp-283	125	16	substantial	substantial	ADJ
gp-283	125	17	variability	variability	NOUN
gp-283	125	18	across	across	ADP
gp-283	125	19	firms	firm	NOUN
gp-283	125	20	.	.	PUNCT
gp-283	126	1	this	this	PRON
gp-283	126	2	suggests	suggest	VERB
gp-283	126	3	that	that	SCONJ
gp-283	126	4	companies	company	NOUN
gp-283	126	5	in	in	ADP
gp-283	126	6	the	the	DET
gp-283	126	7	consumer	consumer	NOUN
gp-283	126	8	non	non	ADJ
gp-283	126	9	-	-	ADJ
gp-283	126	10	cyclical	cyclical	ADJ
gp-283	126	11	and	and	CCONJ
gp-283	126	12	cyclical	cyclical	ADJ
gp-283	126	13	sectors	sector	NOUN
gp-283	126	14	exhibit	exhibit	VERB
gp-283	126	15	a	a	DET
gp-283	126	16	wide	wide	ADJ
gp-283	126	17	range	range	NOUN
gp-283	126	18	of	of	ADP
gp-283	126	19	financial	financial	ADJ
gp-283	126	20	leverage	leverage	NOUN
gp-283	126	21	levels	level	NOUN
gp-283	126	22	,	,	PUNCT
gp-283	126	23	with	with	ADP
gp-283	126	24	many	many	ADJ
gp-283	126	25	firms	firm	NOUN
gp-283	126	26	operating	operate	VERB
gp-283	126	27	with	with	ADP
gp-283	126	28	relatively	relatively	ADV
gp-283	126	29	high	high	ADJ
gp-283	126	30	debt	debt	NOUN
gp-283	126	31	in	in	ADP
gp-283	126	32	comparison	comparison	NOUN
gp-283	126	33	to	to	ADP
gp-283	126	34	equity	equity	NOUN
gp-283	126	35	.	.	PUNCT
gp-283	127	1	such	such	ADJ
gp-283	127	2	financial	financial	ADJ
gp-283	127	3	structures	structure	NOUN
gp-283	127	4	may	may	AUX
gp-283	127	5	elevate	elevate	VERB
gp-283	127	6	the	the	DET
gp-283	127	7	risk	risk	NOUN
gp-283	127	8	of	of	ADP
gp-283	127	9	litigation	litigation	NOUN
gp-283	127	10	,	,	PUNCT
gp-283	127	11	particularly	particularly	ADV
gp-283	127	12	in	in	ADP
gp-283	127	13	scenarios	scenario	NOUN
gp-283	127	14	where	where	SCONJ
gp-283	127	15	firms	firm	NOUN
gp-283	127	16	encounter	encounter	VERB
gp-283	127	17	difficulties	difficulty	NOUN
gp-283	127	18	in	in	ADP
gp-283	127	19	fulfilling	fulfil	VERB
gp-283	127	20	their	their	PRON
gp-283	127	21	financial	financial	ADJ
gp-283	127	22	obligations	obligation	NOUN
gp-283	127	23	.	.	PUNCT
gp-283	128	1	logistic	logistic	ADJ
gp-283	128	2	regression	regression	NOUN
gp-283	128	3	analysis	analysis	NOUN
gp-283	128	4	this	this	DET
gp-283	128	5	study	study	NOUN
gp-283	128	6	employs	employ	VERB
gp-283	128	7	a	a	DET
gp-283	128	8	simple	simple	ADJ
gp-283	128	9	logistic	logistic	ADJ
gp-283	128	10	regression	regression	NOUN
gp-283	128	11	model	model	NOUN
gp-283	128	12	(	(	PUNCT
gp-283	128	13	pooled	pool	VERB
gp-283	128	14	logit	logit	PROPN
gp-283	128	15	)	)	PUNCT
gp-283	128	16	using	use	VERB
gp-283	128	17	stata	stata	NOUN
gp-283	128	18	version	version	NOUN
gp-283	128	19	17	17	NUM
gp-283	128	20	to	to	PART
gp-283	128	21	examine	examine	VERB
gp-283	128	22	the	the	DET
gp-283	128	23	relationship	relationship	NOUN
gp-283	128	24	between	between	ADP
gp-283	128	25	the	the	DET
gp-283	128	26	independent	independent	ADJ
gp-283	128	27	variables	variable	NOUN
gp-283	128	28	and	and	CCONJ
gp-283	128	29	audit	audit	NOUN
gp-283	128	30	quality	quality	NOUN
gp-283	128	31	.	.	PUNCT
gp-283	129	1	the	the	DET
gp-283	129	2	model	model	NOUN
gp-283	129	3	satisfies	satisfy	VERB
gp-283	129	4	the	the	DET
gp-283	129	5	goodness	goodness	NOUN
gp-283	129	6	-	-	PUNCT
gp-283	129	7	of	of	ADP
gp-283	129	8	-	-	PUNCT
gp-283	129	9	fit	fit	NOUN
gp-283	129	10	criterion	criterion	NOUN
gp-283	129	11	,	,	PUNCT
gp-283	129	12	as	as	SCONJ
gp-283	129	13	evidenced	evidence	VERB
gp-283	129	14	by	by	ADP
gp-283	129	15	a	a	DET
gp-283	129	16	hosmer	hosmer	NOUN
gp-283	129	17	-	-	PUNCT
gp-283	129	18	lemeshow	lemeshow	NOUN
gp-283	129	19	test	test	NOUN
gp-283	129	20	value	value	NOUN
gp-283	129	21	of	of	ADP
gp-283	129	22	1.000	1.000	NUM
gp-283	129	23	(	(	PUNCT
gp-283	129	24	p	p	X
gp-283	129	25	>	>	X
gp-283	129	26	0.05	0.05	NUM
gp-283	129	27	)	)	PUNCT
gp-283	129	28	,	,	PUNCT
gp-283	129	29	indicating	indicate	VERB
gp-283	129	30	an	an	DET
gp-283	129	31	adequate	adequate	ADJ
gp-283	129	32	model	model	NOUN
gp-283	129	33	fit	fit	PROPN
gp-283	129	34	.	.	PUNCT
gp-283	130	1	the	the	DET
gp-283	130	2	pseudo	pseudo	NOUN
gp-283	130	3	r²	r²	NOUN
gp-283	130	4	value	value	NOUN
gp-283	130	5	is	be	AUX
gp-283	130	6	0.7499	0.7499	NUM
gp-283	130	7	,	,	PUNCT
gp-283	130	8	suggesting	suggest	VERB
gp-283	130	9	that	that	SCONJ
gp-283	130	10	approximately	approximately	ADV
gp-283	130	11	74.99	74.99	NUM
gp-283	130	12	%	%	NOUN
gp-283	130	13	of	of	ADP
gp-283	130	14	the	the	DET
gp-283	130	15	variation	variation	NOUN
gp-283	130	16	in	in	ADP
gp-283	130	17	audit	audit	NOUN
gp-283	130	18	quality	quality	NOUN
gp-283	130	19	is	be	AUX
gp-283	130	20	explained	explain	VERB
gp-283	130	21	by	by	ADP
gp-283	130	22	the	the	DET
gp-283	130	23	independent	independent	ADJ
gp-283	130	24	variables	variable	NOUN
gp-283	130	25	included	include	VERB
gp-283	130	26	in	in	ADP
gp-283	130	27	the	the	DET
gp-283	130	28	model	model	NOUN
gp-283	130	29	,	,	PUNCT
gp-283	130	30	with	with	ADP
gp-283	130	31	the	the	DET
gp-283	130	32	remaining	remain	VERB
gp-283	130	33	25.01	25.01	NUM
gp-283	130	34	%	%	NOUN
gp-283	130	35	attributable	attributable	ADJ
gp-283	130	36	to	to	ADP
gp-283	130	37	other	other	ADJ
gp-283	130	38	unobserved	unobserved	ADJ
gp-283	130	39	factors	factor	NOUN
gp-283	130	40	.	.	PUNCT
gp-283	131	1	furthermore	furthermore	ADV
gp-283	131	2	,	,	PUNCT
gp-283	131	3	the	the	DET
gp-283	131	4	model	model	NOUN
gp-283	131	5	’s	’s	PART
gp-283	131	6	overall	overall	ADJ
gp-283	131	7	significance	significance	NOUN
gp-283	131	8	is	be	AUX
gp-283	131	9	confirmed	confirm	VERB
gp-283	131	10	by	by	ADP
gp-283	131	11	the	the	DET
gp-283	131	12	likelihood	likelihood	NOUN
gp-283	131	13	ratio	ratio	NOUN
gp-283	131	14	(	(	PUNCT
gp-283	131	15	lr	lr	NOUN
gp-283	131	16	)	)	PUNCT
gp-283	131	17	chi	chi	ADJ
gp-283	131	18	-	-	PUNCT
gp-283	131	19	square	square	ADJ
gp-283	131	20	statistic	statistic	NOUN
gp-283	131	21	of	of	ADP
gp-283	131	22	46.72	46.72	NUM
gp-283	131	23	and	and	CCONJ
gp-283	131	24	a	a	DET
gp-283	131	25	corresponding	corresponding	ADJ
gp-283	131	26	p	p	NOUN
gp-283	131	27	-	-	PUNCT
gp-283	131	28	value	value	NOUN
gp-283	131	29	of	of	ADP
gp-283	131	30	0.0000	0.0000	NUM
gp-283	131	31	(	(	PUNCT
gp-283	131	32	p	p	X
gp-283	131	33	<	<	X
gp-283	131	34	0.05	0.05	NUM
gp-283	131	35	)	)	PUNCT
gp-283	131	36	,	,	PUNCT
gp-283	131	37	indicating	indicate	VERB
gp-283	131	38	that	that	SCONJ
gp-283	131	39	audit	audit	NOUN
gp-283	131	40	fees	fee	NOUN
gp-283	131	41	,	,	PUNCT
gp-283	131	42	audit	audit	NOUN
gp-283	131	43	capacity	capacity	NOUN
gp-283	131	44	stress	stress	NOUN
gp-283	131	45	,	,	PUNCT
gp-283	131	46	audit	audit	NOUN
gp-283	131	47	firm	firm	ADJ
gp-283	131	48	size	size	NOUN
gp-283	131	49	,	,	PUNCT
gp-283	131	50	and	and	CCONJ
gp-283	131	51	litigation	litigation	NOUN
gp-283	131	52	risk	risk	NOUN
gp-283	131	53	collectively	collectively	ADV
gp-283	131	54	exert	exert	VERB
gp-283	131	55	a	a	DET
gp-283	131	56	statistically	statistically	ADV
gp-283	131	57	significant	significant	ADJ
gp-283	131	58	influence	influence	NOUN
gp-283	131	59	on	on	ADP
gp-283	131	60	audit	audit	NOUN
gp-283	131	61	quality	quality	NOUN
gp-283	131	62	.	.	PUNCT
gp-283	132	1	audit	audit	NOUN
gp-283	132	2	quality	quality	NOUN
gp-283	132	3	in	in	ADP
gp-283	132	4	emerging	emerge	VERB
gp-283	132	5	markets	market	NOUN
gp-283	132	6	:	:	PUNCT
gp-283	132	7	evidence	evidence	NOUN
gp-283	132	8	from	from	ADP
gp-283	132	9	indonesia	indonesia	PROPN
gp-283	132	10	's	's	PART
gp-283	132	11	consumer	consumer	NOUN
gp-283	132	12	industry	industry	NOUN
gp-283	132	13	1465	1465	NUM
gp-283	132	14	table	table	NOUN
gp-283	132	15	4	4	NUM
gp-283	132	16	.	.	PUNCT
gp-283	132	17	logistic	logistic	ADJ
gp-283	132	18	regression	regression	NOUN
gp-283	132	19	and	and	CCONJ
gp-283	132	20	odds	odd	NOUN
gp-283	132	21	ratio	ratio	NOUN
gp-283	132	22	results	result	VERB
gp-283	132	23	variable	variable	ADJ
gp-283	132	24	coefficient	coefficient	NOUN
gp-283	132	25	p	p	NOUN
gp-283	132	26	-	-	PUNCT
gp-283	132	27	value	value	NOUN
gp-283	132	28	odds	odd	NOUN
gp-283	132	29	ratio	ratio	NOUN
gp-283	132	30	(	(	PUNCT
gp-283	132	31	or	or	CCONJ
gp-283	132	32	)	)	PUNCT
gp-283	132	33	interpretation	interpretation	NOUN
gp-283	132	34	constanta	constanta	PROPN
gp-283	132	35	80,22	80,22	NUM
gp-283	132	36	audit	audit	NOUN
gp-283	132	37	fees	fee	NOUN
gp-283	132	38	(	(	PUNCT
gp-283	132	39	af	af	NOUN
gp-283	132	40	)	)	PUNCT
gp-283	132	41	-1,73	-1,73	VERB
gp-283	133	1	0,086	0,086	NUM
gp-283	133	2	0,18	0,18	PUNCT
gp-283	134	1	no	no	DET
gp-283	134	2	significant	significant	ADJ
gp-283	134	3	effect	effect	NOUN
gp-283	134	4	audit	audit	NOUN
gp-283	134	5	capacity	capacity	NOUN
gp-283	134	6	stress	stress	NOUN
gp-283	134	7	(	(	PUNCT
gp-283	134	8	acs	acs	PROPN
gp-283	134	9	)	)	PUNCT
gp-283	134	10	-0,36	-0,36	PUNCT
gp-283	134	11	0,018	0,018	NUM
gp-283	134	12	*	*	PUNCT
gp-283	134	13	0,70	0,70	PUNCT
gp-283	134	14	negative	negative	ADJ
gp-283	134	15	;	;	PUNCT
gp-283	134	16	each	each	DET
gp-283	134	17	increase	increase	NOUN
gp-283	134	18	in	in	ADP
gp-283	134	19	acs	acs	PROPN
gp-283	134	20	decreases	decrease	VERB
gp-283	134	21	the	the	DET
gp-283	134	22	odds	odd	NOUN
gp-283	134	23	of	of	ADP
gp-283	134	24	audit	audit	NOUN
gp-283	134	25	quality	quality	NOUN
gp-283	134	26	by	by	ADP
gp-283	134	27	30	30	NUM
gp-283	134	28	%	%	NOUN
gp-283	134	29	audit	audit	NOUN
gp-283	134	30	firm	firm	ADJ
gp-283	134	31	size	size	NOUN
gp-283	134	32	(	(	PUNCT
gp-283	134	33	afs	afs	NOUN
gp-283	134	34	)	)	PUNCT
gp-283	134	35	-17,38	-17,38	PART
gp-283	135	1	0,056	0,056	NUM
gp-283	135	2	2.76e-08	2.76e-08	NUM
gp-283	135	3	no	no	DET
gp-283	135	4	significant	significant	ADJ
gp-283	135	5	effect	effect	NOUN
gp-283	135	6	litigation	litigation	NOUN
gp-283	135	7	risk	risk	NOUN
gp-283	135	8	(	(	PUNCT
gp-283	135	9	lr	lr	NOUN
gp-283	135	10	)	)	PUNCT
gp-283	135	11	0,68	0,68	NOUN
gp-283	136	1	0,033	0,033	NUM
gp-283	136	2	*	*	SYM
gp-283	136	3	1,98	1,98	NUM
gp-283	136	4	positive	positive	ADJ
gp-283	136	5	effect	effect	NOUN
gp-283	136	6	;	;	PUNCT
gp-283	136	7	each	each	DET
gp-283	136	8	increase	increase	NOUN
gp-283	136	9	in	in	ADP
gp-283	136	10	lr	lr	NOUN
gp-283	136	11	increases	increase	NOUN
gp-283	136	12	the	the	DET
gp-283	136	13	odds	odd	NOUN
gp-283	136	14	of	of	ADP
gp-283	136	15	audit	audit	NOUN
gp-283	136	16	quality	quality	NOUN
gp-283	136	17	by	by	ADP
gp-283	136	18	98	98	NUM
gp-283	136	19	%	%	NOUN
gp-283	136	20	*	*	PUNCT
gp-283	136	21	significant	significant	ADJ
gp-283	136	22	at	at	ADP
gp-283	136	23	α	α	NOUN
gp-283	136	24	=	=	NOUN
gp-283	136	25	0.05	0.05	NUM
gp-283	136	26	regression	regression	NOUN
gp-283	136	27	equation	equation	NOUN
gp-283	136	28	aq	aq	NOUN
gp-283	136	29	=	=	SYM
gp-283	136	30	80.22	80.22	NUM
gp-283	136	31	1.73af	1.73af	NUM
gp-283	136	32	0.36acs	0.36acs	NUM
gp-283	137	1	17.36afs	17.36afs	NUM
gp-283	137	2	+	+	NUM
gp-283	137	3	0.68lr	0.68lr	NUM
gp-283	137	4	overall	overall	ADJ
gp-283	137	5	,	,	PUNCT
gp-283	137	6	only	only	ADV
gp-283	137	7	audit	audit	NOUN
gp-283	137	8	capacity	capacity	NOUN
gp-283	137	9	stress	stress	NOUN
gp-283	137	10	has	have	VERB
gp-283	137	11	a	a	DET
gp-283	137	12	significant	significant	ADJ
gp-283	137	13	negative	negative	ADJ
gp-283	137	14	effect	effect	NOUN
gp-283	137	15	,	,	PUNCT
gp-283	137	16	while	while	SCONJ
gp-283	137	17	litigation	litigation	NOUN
gp-283	137	18	risk	risk	NOUN
gp-283	137	19	has	have	VERB
gp-283	137	20	a	a	DET
gp-283	137	21	significant	significant	ADJ
gp-283	137	22	positive	positive	ADJ
gp-283	137	23	effect	effect	NOUN
gp-283	137	24	on	on	ADP
gp-283	137	25	audit	audit	NOUN
gp-283	137	26	quality	quality	NOUN
gp-283	137	27	.	.	PUNCT
gp-283	138	1	audit	audit	NOUN
gp-283	138	2	fees	fee	NOUN
gp-283	138	3	and	and	CCONJ
gp-283	138	4	audit	audit	NOUN
gp-283	138	5	firm	firm	ADJ
gp-283	138	6	size	size	NOUN
gp-283	138	7	do	do	AUX
gp-283	138	8	not	not	PART
gp-283	138	9	have	have	VERB
gp-283	138	10	significant	significant	ADJ
gp-283	138	11	effects	effect	NOUN
gp-283	138	12	.	.	PUNCT
gp-283	139	1	audit	audit	NOUN
gp-283	139	2	fee	fee	NOUN
gp-283	139	3	and	and	CCONJ
gp-283	139	4	audit	audit	NOUN
gp-283	139	5	quality	quality	NOUN
gp-283	139	6	the	the	DET
gp-283	139	7	audit	audit	NOUN
gp-283	139	8	fee	fee	NOUN
gp-283	139	9	has	have	VERB
gp-283	139	10	a	a	DET
gp-283	139	11	regression	regression	NOUN
gp-283	139	12	coefficient	coefficient	NOUN
gp-283	139	13	(	(	PUNCT
gp-283	139	14	β1	β1	PROPN
gp-283	139	15	)	)	PUNCT
gp-283	139	16	of	of	ADP
gp-283	139	17	-1.73	-1.73	NUM
gp-283	139	18	with	with	ADP
gp-283	139	19	a	a	DET
gp-283	139	20	significance	significance	NOUN
gp-283	139	21	level	level	NOUN
gp-283	139	22	of	of	ADP
gp-283	139	23	0.086	0.086	NUM
gp-283	139	24	,	,	PUNCT
gp-283	139	25	which	which	PRON
gp-283	139	26	is	be	AUX
gp-283	139	27	greater	great	ADJ
gp-283	139	28	than	than	ADP
gp-283	139	29	α	α	NOUN
gp-283	139	30	=	=	NOUN
gp-283	139	31	0.05	0.05	NUM
gp-283	139	32	.	.	PUNCT
gp-283	140	1	this	this	PRON
gp-283	140	2	indicates	indicate	VERB
gp-283	140	3	that	that	SCONJ
gp-283	140	4	audit	audit	NOUN
gp-283	140	5	fees	fee	NOUN
gp-283	140	6	do	do	AUX
gp-283	140	7	not	not	PART
gp-283	140	8	affect	affect	VERB
gp-283	140	9	audit	audit	NOUN
gp-283	140	10	quality	quality	NOUN
gp-283	140	11	.	.	PUNCT
gp-283	141	1	therefore	therefore	ADV
gp-283	141	2	,	,	PUNCT
gp-283	141	3	the	the	DET
gp-283	141	4	amount	amount	NOUN
gp-283	141	5	of	of	ADP
gp-283	141	6	audit	audit	NOUN
gp-283	141	7	fee	fee	NOUN
gp-283	141	8	paid	pay	VERB
gp-283	141	9	by	by	ADP
gp-283	141	10	a	a	DET
gp-283	141	11	company	company	NOUN
gp-283	141	12	to	to	ADP
gp-283	141	13	the	the	DET
gp-283	141	14	auditor	auditor	NOUN
gp-283	141	15	,	,	PUNCT
gp-283	141	16	whether	whether	SCONJ
gp-283	141	17	high	high	ADJ
gp-283	141	18	or	or	CCONJ
gp-283	141	19	low	low	ADJ
gp-283	141	20	,	,	PUNCT
gp-283	141	21	does	do	AUX
gp-283	141	22	not	not	PART
gp-283	141	23	influence	influence	VERB
gp-283	141	24	the	the	DET
gp-283	141	25	audit	audit	NOUN
gp-283	141	26	quality	quality	NOUN
gp-283	141	27	for	for	ADP
gp-283	141	28	companies	company	NOUN
gp-283	141	29	in	in	ADP
gp-283	141	30	the	the	DET
gp-283	141	31	consumer	consumer	NOUN
gp-283	141	32	non	non	ADJ
gp-283	141	33	-	-	ADJ
gp-283	141	34	cyclical	cyclical	ADJ
gp-283	141	35	and	and	CCONJ
gp-283	141	36	consumer	consumer	NOUN
gp-283	141	37	cyclical	cyclical	ADJ
gp-283	141	38	sectors	sector	NOUN
gp-283	141	39	in	in	ADP
gp-283	141	40	indonesia	indonesia	PROPN
gp-283	141	41	.	.	PUNCT
gp-283	142	1	this	this	DET
gp-283	142	2	finding	finding	NOUN
gp-283	142	3	is	be	AUX
gp-283	142	4	supported	support	VERB
gp-283	142	5	by	by	ADP
gp-283	142	6	data	datum	NOUN
gp-283	142	7	showing	show	VERB
gp-283	142	8	that	that	SCONJ
gp-283	142	9	the	the	DET
gp-283	142	10	company	company	NOUN
gp-283	142	11	with	with	ADP
gp-283	142	12	the	the	DET
gp-283	142	13	highest	high	ADJ
gp-283	142	14	audit	audit	NOUN
gp-283	142	15	fee	fee	NOUN
gp-283	142	16	,	,	PUNCT
gp-283	142	17	pt	pt	NOUN
gp-283	142	18	cpin	cpin	NOUN
gp-283	142	19	in	in	ADP
gp-283	142	20	2023	2023	NUM
gp-283	142	21	,	,	PUNCT
gp-283	142	22	amounting	amount	VERB
gp-283	142	23	to	to	PART
gp-283	142	24	idr	idr	VERB
gp-283	142	25	28,327,053,750	28,327,053,750	NUM
gp-283	142	26	(	(	PUNCT
gp-283	142	27	ln	ln	ADJ
gp-283	142	28	audit	audit	NOUN
gp-283	142	29	fee	fee	NOUN
gp-283	142	30	=	=	NOUN
gp-283	142	31	24.07	24.07	NUM
gp-283	142	32	)	)	PUNCT
gp-283	142	33	,	,	PUNCT
gp-283	142	34	received	receive	VERB
gp-283	142	35	a	a	DET
gp-283	142	36	good	good	ADJ
gp-283	142	37	audit	audit	NOUN
gp-283	142	38	quality	quality	NOUN
gp-283	142	39	(	(	PUNCT
gp-283	142	40	aq	aq	NOUN
gp-283	142	41	=	=	SYM
gp-283	142	42	1	1	NUM
gp-283	142	43	)	)	PUNCT
gp-283	142	44	,	,	PUNCT
gp-283	142	45	while	while	SCONJ
gp-283	142	46	the	the	DET
gp-283	142	47	company	company	NOUN
gp-283	142	48	with	with	ADP
gp-283	142	49	the	the	DET
gp-283	142	50	lowest	low	ADJ
gp-283	142	51	audit	audit	NOUN
gp-283	142	52	fee	fee	NOUN
gp-283	142	53	,	,	PUNCT
gp-283	142	54	pt	pt	PROPN
gp-283	142	55	wapo	wapo	PROPN
gp-283	142	56	tbk	tbk	PROPN
gp-283	142	57	in	in	ADP
gp-283	142	58	2021	2021	NUM
gp-283	142	59	,	,	PUNCT
gp-283	142	60	amounting	amount	VERB
gp-283	142	61	to	to	PART
gp-283	142	62	idr	idr	VERB
gp-283	142	63	46,750,000	46,750,000	NUM
gp-283	142	64	(	(	PUNCT
gp-283	142	65	ln	ln	ADJ
gp-283	142	66	audit	audit	NOUN
gp-283	142	67	fee	fee	NOUN
gp-283	142	68	=	=	NOUN
gp-283	142	69	24.07	24.07	NUM
gp-283	142	70	)	)	PUNCT
gp-283	142	71	,	,	PUNCT
gp-283	142	72	also	also	ADV
gp-283	142	73	received	receive	VERB
gp-283	142	74	a	a	DET
gp-283	142	75	good	good	ADJ
gp-283	142	76	audit	audit	NOUN
gp-283	142	77	quality	quality	NOUN
gp-283	142	78	(	(	PUNCT
gp-283	142	79	aq	aq	NOUN
gp-283	142	80	=	=	SYM
gp-283	142	81	1	1	NUM
gp-283	142	82	)	)	PUNCT
gp-283	142	83	.	.	PUNCT
gp-283	143	1	these	these	DET
gp-283	143	2	two	two	NUM
gp-283	143	3	companies	company	NOUN
gp-283	143	4	have	have	VERB
gp-283	143	5	vastly	vastly	ADV
gp-283	143	6	different	different	ADJ
gp-283	143	7	audit	audit	NOUN
gp-283	143	8	fees	fee	NOUN
gp-283	143	9	,	,	PUNCT
gp-283	143	10	but	but	CCONJ
gp-283	143	11	both	both	PRON
gp-283	143	12	exhibit	exhibit	VERB
gp-283	143	13	good	good	ADJ
gp-283	143	14	audit	audit	NOUN
gp-283	143	15	quality	quality	NOUN
gp-283	143	16	.	.	PUNCT
gp-283	144	1	this	this	PRON
gp-283	144	2	indicates	indicate	VERB
gp-283	144	3	that	that	SCONJ
gp-283	144	4	the	the	DET
gp-283	144	5	audit	audit	NOUN
gp-283	144	6	fee	fee	NOUN
gp-283	144	7	,	,	PUNCT
gp-283	144	8	whether	whether	SCONJ
gp-283	144	9	high	high	ADJ
gp-283	144	10	or	or	CCONJ
gp-283	144	11	low	low	ADJ
gp-283	144	12	,	,	PUNCT
gp-283	144	13	does	do	AUX
gp-283	144	14	not	not	PART
gp-283	144	15	affect	affect	VERB
gp-283	144	16	the	the	DET
gp-283	144	17	audit	audit	NOUN
gp-283	144	18	outcome	outcome	NOUN
gp-283	144	19	.	.	PUNCT
gp-283	145	1	this	this	PRON
gp-283	145	2	can	can	AUX
gp-283	145	3	be	be	AUX
gp-283	145	4	explained	explain	VERB
gp-283	145	5	by	by	ADP
gp-283	145	6	the	the	DET
gp-283	145	7	provisions	provision	NOUN
gp-283	145	8	in	in	ADP
gp-283	145	9	the	the	DET
gp-283	145	10	indonesian	indonesian	PROPN
gp-283	145	11	institute	institute	PROPN
gp-283	145	12	of	of	ADP
gp-283	145	13	public	public	ADJ
gp-283	145	14	accountants	accountant	NOUN
gp-283	145	15	(	(	PUNCT
gp-283	145	16	iapi	iapi	NOUN
gp-283	145	17	)	)	PUNCT
gp-283	145	18	regulation	regulation	NOUN
gp-283	145	19	no	no	NOUN
gp-283	145	20	.	.	NOUN
gp-283	145	21	2	2	NUM
gp-283	145	22	of	of	ADP
gp-283	145	23	2016	2016	NUM
gp-283	145	24	,	,	PUNCT
gp-283	145	25	which	which	PRON
gp-283	145	26	determines	determine	VERB
gp-283	145	27	the	the	DET
gp-283	145	28	fees	fee	NOUN
gp-283	145	29	for	for	ADP
gp-283	145	30	financial	financial	ADJ
gp-283	145	31	statement	statement	NOUN
gp-283	145	32	audit	audit	NOUN
gp-283	145	33	services	service	NOUN
gp-283	145	34	.	.	PUNCT
gp-283	146	1	in	in	ADP
gp-283	146	2	the	the	DET
gp-283	146	3	regulation	regulation	NOUN
gp-283	146	4	,	,	PUNCT
gp-283	146	5	the	the	DET
gp-283	146	6	audit	audit	NOUN
gp-283	146	7	fee	fee	NOUN
gp-283	146	8	amount	amount	NOUN
gp-283	146	9	is	be	AUX
gp-283	146	10	adjusted	adjust	VERB
gp-283	146	11	based	base	VERB
gp-283	146	12	on	on	ADP
gp-283	146	13	each	each	DET
gp-283	146	14	company	company	NOUN
gp-283	146	15	’s	’s	PART
gp-283	146	16	specific	specific	ADJ
gp-283	146	17	conditions	condition	NOUN
gp-283	146	18	,	,	PUNCT
gp-283	146	19	including	include	VERB
gp-283	146	20	risk	risk	NOUN
gp-283	146	21	levels	level	NOUN
gp-283	146	22	,	,	PUNCT
gp-283	146	23	complexity	complexity	NOUN
gp-283	146	24	,	,	PUNCT
gp-283	146	25	and	and	CCONJ
gp-283	146	26	the	the	DET
gp-283	146	27	scope	scope	NOUN
gp-283	146	28	of	of	ADP
gp-283	146	29	the	the	DET
gp-283	146	30	audit	audit	NOUN
gp-283	146	31	.	.	PUNCT
gp-283	147	1	therefore	therefore	ADV
gp-283	147	2	,	,	PUNCT
gp-283	147	3	the	the	DET
gp-283	147	4	nominal	nominal	ADJ
gp-283	147	5	audit	audit	NOUN
gp-283	147	6	fee	fee	NOUN
gp-283	147	7	does	do	AUX
gp-283	147	8	not	not	PART
gp-283	147	9	directly	directly	ADV
gp-283	147	10	reflect	reflect	VERB
gp-283	147	11	audit	audit	NOUN
gp-283	147	12	quality	quality	NOUN
gp-283	147	13	,	,	PUNCT
gp-283	147	14	as	as	SCONJ
gp-283	147	15	it	it	PRON
gp-283	147	16	is	be	AUX
gp-283	147	17	adjusted	adjust	VERB
gp-283	147	18	to	to	PART
gp-283	147	19	meet	meet	VERB
gp-283	147	20	the	the	DET
gp-283	147	21	audit	audit	NOUN
gp-283	147	22	needs	need	NOUN
gp-283	147	23	of	of	ADP
gp-283	147	24	each	each	DET
gp-283	147	25	entity	entity	NOUN
gp-283	147	26	.	.	PUNCT
gp-283	148	1	audit	audit	NOUN
gp-283	148	2	quality	quality	NOUN
gp-283	148	3	in	in	ADP
gp-283	148	4	emerging	emerge	VERB
gp-283	148	5	markets	market	NOUN
gp-283	148	6	:	:	PUNCT
gp-283	148	7	evidence	evidence	NOUN
gp-283	148	8	from	from	ADP
gp-283	148	9	indonesia	indonesia	PROPN
gp-283	148	10	's	's	PART
gp-283	148	11	consumer	consumer	NOUN
gp-283	148	12	industry	industry	NOUN
gp-283	148	13	1466	1466	NUM
gp-283	148	14	audit	audit	NOUN
gp-283	148	15	capacity	capacity	NOUN
gp-283	148	16	stress	stress	NOUN
gp-283	148	17	and	and	CCONJ
gp-283	148	18	audit	audit	VERB
gp-283	148	19	quality	quality	NOUN
gp-283	148	20	audit	audit	NOUN
gp-283	148	21	capacity	capacity	NOUN
gp-283	148	22	stress	stress	NOUN
gp-283	148	23	has	have	VERB
gp-283	148	24	a	a	DET
gp-283	148	25	regression	regression	NOUN
gp-283	148	26	coefficient	coefficient	NOUN
gp-283	148	27	(	(	PUNCT
gp-283	148	28	β2	β2	NOUN
gp-283	148	29	)	)	PUNCT
gp-283	148	30	of	of	ADP
gp-283	148	31	-0.36	-0.36	NOUN
gp-283	148	32	with	with	ADP
gp-283	148	33	a	a	DET
gp-283	148	34	significance	significance	NOUN
gp-283	148	35	level	level	NOUN
gp-283	148	36	of	of	ADP
gp-283	148	37	0.018	0.018	NUM
gp-283	148	38	,	,	PUNCT
gp-283	148	39	which	which	PRON
gp-283	148	40	is	be	AUX
gp-283	148	41	smaller	small	ADJ
gp-283	148	42	than	than	ADP
gp-283	148	43	α	α	NOUN
gp-283	148	44	=	=	NOUN
gp-283	148	45	0.05	0.05	NUM
gp-283	148	46	.	.	PUNCT
gp-283	149	1	these	these	DET
gp-283	149	2	results	result	NOUN
gp-283	149	3	indicate	indicate	VERB
gp-283	149	4	that	that	SCONJ
gp-283	149	5	an	an	DET
gp-283	149	6	increase	increase	NOUN
gp-283	149	7	in	in	ADP
gp-283	149	8	audit	audit	NOUN
gp-283	149	9	capacity	capacity	NOUN
gp-283	149	10	stress	stress	NOUN
gp-283	149	11	has	have	VERB
gp-283	149	12	a	a	DET
gp-283	149	13	negative	negative	ADJ
gp-283	149	14	impact	impact	NOUN
gp-283	149	15	on	on	ADP
gp-283	149	16	the	the	DET
gp-283	149	17	audit	audit	NOUN
gp-283	149	18	quality	quality	NOUN
gp-283	149	19	produced	produce	VERB
gp-283	149	20	.	.	PUNCT
gp-283	150	1	this	this	DET
gp-283	150	2	finding	finding	NOUN
gp-283	150	3	supports	support	VERB
gp-283	150	4	the	the	DET
gp-283	150	5	research	research	NOUN
gp-283	150	6	hypothesis	hypothesis	NOUN
gp-283	150	7	that	that	PRON
gp-283	150	8	excessive	excessive	ADJ
gp-283	150	9	auditor	auditor	NOUN
gp-283	150	10	workload	workload	NOUN
gp-283	150	11	can	can	AUX
gp-283	150	12	lead	lead	VERB
gp-283	150	13	to	to	ADP
gp-283	150	14	a	a	DET
gp-283	150	15	decline	decline	NOUN
gp-283	150	16	in	in	ADP
gp-283	150	17	audit	audit	NOUN
gp-283	150	18	quality	quality	NOUN
gp-283	150	19	,	,	PUNCT
gp-283	150	20	particularly	particularly	ADV
gp-283	150	21	in	in	ADP
gp-283	150	22	non	non	ADJ
gp-283	150	23	-	-	ADJ
gp-283	150	24	cyclical	cyclical	ADJ
gp-283	150	25	and	and	CCONJ
gp-283	150	26	consumer	consumer	NOUN
gp-283	150	27	cyclical	cyclical	ADJ
gp-283	150	28	companies	company	NOUN
gp-283	150	29	listed	list	VERB
gp-283	150	30	on	on	ADP
gp-283	150	31	the	the	DET
gp-283	150	32	idx	idx	NOUN
gp-283	150	33	during	during	ADP
gp-283	150	34	2021–2023	2021–2023	NUM
gp-283	150	35	.	.	PUNCT
gp-283	151	1	this	this	DET
gp-283	151	2	result	result	NOUN
gp-283	151	3	is	be	AUX
gp-283	151	4	supported	support	VERB
gp-283	151	5	by	by	ADP
gp-283	151	6	empirical	empirical	ADJ
gp-283	151	7	data	datum	NOUN
gp-283	151	8	from	from	ADP
gp-283	151	9	pt	pt	PROPN
gp-283	151	10	trio	trio	NOUN
gp-283	151	11	tbk	tbk	NOUN
gp-283	151	12	and	and	CCONJ
gp-283	151	13	pt	pt	X
gp-283	151	14	glob	glob	PROPN
gp-283	151	15	tbk	tbk	NOUN
gp-283	151	16	during	during	ADP
gp-283	151	17	the	the	DET
gp-283	151	18	2021–2023	2021–2023	NUM
gp-283	151	19	period	period	NOUN
gp-283	151	20	,	,	PUNCT
gp-283	151	21	which	which	PRON
gp-283	151	22	show	show	VERB
gp-283	151	23	high	high	ADJ
gp-283	151	24	audit	audit	NOUN
gp-283	151	25	capacity	capacity	NOUN
gp-283	151	26	stress	stress	NOUN
gp-283	151	27	(	(	PUNCT
gp-283	151	28	acs	acs	NOUN
gp-283	151	29	)	)	PUNCT
gp-283	151	30	values	value	NOUN
gp-283	151	31	of	of	ADP
gp-283	151	32	129.17	129.17	NUM
gp-283	151	33	,	,	PUNCT
gp-283	151	34	127.57	127.57	NUM
gp-283	151	35	,	,	PUNCT
gp-283	151	36	and	and	CCONJ
gp-283	151	37	139	139	NUM
gp-283	151	38	,	,	PUNCT
gp-283	151	39	respectively	respectively	ADV
gp-283	151	40	.	.	PUNCT
gp-283	152	1	these	these	DET
gp-283	152	2	values	value	NOUN
gp-283	152	3	are	be	AUX
gp-283	152	4	the	the	DET
gp-283	152	5	highest	high	ADJ
gp-283	152	6	among	among	ADP
gp-283	152	7	all	all	DET
gp-283	152	8	the	the	DET
gp-283	152	9	research	research	NOUN
gp-283	152	10	samples	sample	NOUN
gp-283	152	11	.	.	PUNCT
gp-283	153	1	high	high	ADJ
gp-283	153	2	acs	acs	PROPN
gp-283	153	3	values	value	NOUN
gp-283	153	4	negatively	negatively	ADV
gp-283	153	5	impacted	impact	VERB
gp-283	153	6	audit	audit	NOUN
gp-283	153	7	quality	quality	NOUN
gp-283	153	8	,	,	PUNCT
gp-283	153	9	as	as	SCONJ
gp-283	153	10	indicated	indicate	VERB
gp-283	153	11	by	by	ADP
gp-283	153	12	the	the	DET
gp-283	153	13	aq	aq	NOUN
gp-283	153	14	=	=	SYM
gp-283	153	15	0	0	NUM
gp-283	153	16	value	value	NOUN
gp-283	153	17	over	over	ADP
gp-283	153	18	three	three	NUM
gp-283	153	19	consecutive	consecutive	ADJ
gp-283	153	20	years	year	NOUN
gp-283	153	21	at	at	ADP
gp-283	153	22	both	both	CCONJ
gp-283	153	23	trio	trio	NOUN
gp-283	153	24	and	and	CCONJ
gp-283	153	25	glob	glob	NOUN
gp-283	153	26	companies	company	NOUN
gp-283	153	27	.	.	PUNCT
gp-283	154	1	this	this	DET
gp-283	154	2	result	result	NOUN
gp-283	154	3	aligns	align	VERB
gp-283	154	4	with	with	ADP
gp-283	154	5	the	the	DET
gp-283	154	6	statistical	statistical	ADJ
gp-283	154	7	tests	test	NOUN
gp-283	154	8	,	,	PUNCT
gp-283	154	9	which	which	PRON
gp-283	154	10	show	show	VERB
gp-283	154	11	that	that	SCONJ
gp-283	154	12	acs	acs	PROPN
gp-283	154	13	has	have	VERB
gp-283	154	14	a	a	DET
gp-283	154	15	negative	negative	ADJ
gp-283	154	16	effect	effect	NOUN
gp-283	154	17	on	on	ADP
gp-283	154	18	audit	audit	NOUN
gp-283	154	19	quality	quality	NOUN
gp-283	154	20	.	.	PUNCT
gp-283	155	1	in	in	ADP
gp-283	155	2	line	line	NOUN
gp-283	155	3	with	with	ADP
gp-283	155	4	the	the	DET
gp-283	155	5	research	research	NOUN
gp-283	155	6	hypothesis	hypothesis	NOUN
gp-283	155	7	,	,	PUNCT
gp-283	155	8	which	which	PRON
gp-283	155	9	states	state	VERB
gp-283	155	10	that	that	SCONJ
gp-283	155	11	high	high	ADJ
gp-283	155	12	work	work	NOUN
gp-283	155	13	pressure	pressure	NOUN
gp-283	155	14	can	can	AUX
gp-283	155	15	reduce	reduce	VERB
gp-283	155	16	audit	audit	NOUN
gp-283	155	17	quality	quality	NOUN
gp-283	155	18	,	,	PUNCT
gp-283	155	19	these	these	DET
gp-283	155	20	findings	finding	NOUN
gp-283	155	21	can	can	AUX
gp-283	155	22	also	also	ADV
gp-283	155	23	be	be	AUX
gp-283	155	24	explained	explain	VERB
gp-283	155	25	through	through	ADP
gp-283	155	26	attribution	attribution	NOUN
gp-283	155	27	theory	theory	NOUN
gp-283	155	28	,	,	PUNCT
gp-283	155	29	which	which	PRON
gp-283	155	30	posits	posit	VERB
gp-283	155	31	that	that	SCONJ
gp-283	155	32	auditor	auditor	NOUN
gp-283	155	33	behaviour	behaviour	NOUN
gp-283	155	34	is	be	AUX
gp-283	155	35	influenced	influence	VERB
gp-283	155	36	by	by	ADP
gp-283	155	37	internal	internal	ADJ
gp-283	155	38	factors	factor	NOUN
gp-283	155	39	,	,	PUNCT
gp-283	155	40	such	such	ADJ
gp-283	155	41	as	as	ADP
gp-283	155	42	professional	professional	ADJ
gp-283	155	43	diligence	diligence	NOUN
gp-283	155	44	(	(	PUNCT
gp-283	155	45	ukoma	ukoma	ADJ
gp-283	155	46	,	,	PUNCT
gp-283	155	47	2020	2020	NUM
gp-283	155	48	)	)	PUNCT
gp-283	155	49	.	.	PUNCT
gp-283	156	1	in	in	ADP
gp-283	156	2	high	high	ADJ
gp-283	156	3	-	-	PUNCT
gp-283	156	4	pressure	pressure	NOUN
gp-283	156	5	situations	situation	NOUN
gp-283	156	6	,	,	PUNCT
gp-283	156	7	auditors	auditor	NOUN
gp-283	156	8	may	may	AUX
gp-283	156	9	exhibit	exhibit	VERB
gp-283	156	10	both	both	CCONJ
gp-283	156	11	functional	functional	ADJ
gp-283	156	12	and	and	CCONJ
gp-283	156	13	dysfunctional	dysfunctional	ADJ
gp-283	156	14	responses	response	NOUN
gp-283	156	15	(	(	PUNCT
gp-283	156	16	santosa	santosa	PROPN
gp-283	156	17	et	et	PROPN
gp-283	156	18	al	al	PROPN
gp-283	156	19	.	.	PROPN
gp-283	156	20	,	,	PUNCT
gp-283	156	21	2024	2024	NUM
gp-283	156	22	)	)	PUNCT
gp-283	156	23	.	.	PUNCT
gp-283	157	1	dysfunctional	dysfunctional	ADJ
gp-283	157	2	responses	response	NOUN
gp-283	157	3	,	,	PUNCT
gp-283	157	4	such	such	ADJ
gp-283	157	5	as	as	ADP
gp-283	157	6	making	make	VERB
gp-283	157	7	incorrect	incorrect	ADJ
gp-283	157	8	decisions	decision	NOUN
gp-283	157	9	or	or	CCONJ
gp-283	157	10	neglecting	neglect	VERB
gp-283	157	11	audit	audit	NOUN
gp-283	157	12	procedures	procedure	NOUN
gp-283	157	13	,	,	PUNCT
gp-283	157	14	can	can	AUX
gp-283	157	15	significantly	significantly	ADV
gp-283	157	16	reduce	reduce	VERB
gp-283	157	17	audit	audit	NOUN
gp-283	157	18	quality	quality	NOUN
gp-283	157	19	(	(	PUNCT
gp-283	157	20	yan	yan	PROPN
gp-283	157	21	&	&	CCONJ
gp-283	157	22	xie	xie	PROPN
gp-283	157	23	,	,	PUNCT
gp-283	157	24	2016	2016	NUM
gp-283	157	25	)	)	PUNCT
gp-283	157	26	.	.	PUNCT
gp-283	158	1	this	this	DET
gp-283	158	2	research	research	NOUN
gp-283	158	3	is	be	AUX
gp-283	158	4	consistent	consistent	ADJ
gp-283	158	5	with	with	ADP
gp-283	158	6	ismail	ismail	PROPN
gp-283	158	7	et	et	PROPN
gp-283	158	8	al	al	PROPN
gp-283	158	9	.	.	PROPN
gp-283	159	1	(	(	PUNCT
gp-283	159	2	2019	2019	NUM
gp-283	159	3	)	)	PUNCT
gp-283	159	4	,	,	PUNCT
gp-283	159	5	who	who	PRON
gp-283	159	6	state	state	VERB
gp-283	159	7	that	that	DET
gp-283	159	8	audit	audit	NOUN
gp-283	159	9	capacity	capacity	NOUN
gp-283	159	10	stress	stress	NOUN
gp-283	159	11	has	have	VERB
gp-283	159	12	a	a	DET
gp-283	159	13	negative	negative	ADJ
gp-283	159	14	impact	impact	NOUN
gp-283	159	15	on	on	ADP
gp-283	159	16	audit	audit	NOUN
gp-283	159	17	quality	quality	NOUN
gp-283	159	18	.	.	PUNCT
gp-283	160	1	auditors	auditor	NOUN
gp-283	160	2	experiencing	experience	VERB
gp-283	160	3	high	high	ADJ
gp-283	160	4	work	work	NOUN
gp-283	160	5	pressure	pressure	NOUN
gp-283	160	6	tend	tend	VERB
gp-283	160	7	to	to	PART
gp-283	160	8	feel	feel	VERB
gp-283	160	9	pessimistic	pessimistic	ADJ
gp-283	160	10	and	and	CCONJ
gp-283	160	11	confused	confused	ADJ
gp-283	160	12	while	while	SCONJ
gp-283	160	13	performing	perform	VERB
gp-283	160	14	their	their	PRON
gp-283	160	15	tasks	task	NOUN
gp-283	160	16	,	,	PUNCT
gp-283	160	17	which	which	PRON
gp-283	160	18	negatively	negatively	ADV
gp-283	160	19	impacts	impact	VERB
gp-283	160	20	audit	audit	NOUN
gp-283	160	21	quality	quality	NOUN
gp-283	160	22	,	,	PUNCT
gp-283	160	23	even	even	ADV
gp-283	160	24	if	if	SCONJ
gp-283	160	25	the	the	DET
gp-283	160	26	auditor	auditor	NOUN
gp-283	160	27	is	be	AUX
gp-283	160	28	from	from	ADP
gp-283	160	29	a	a	DET
gp-283	160	30	big	big	ADJ
gp-283	160	31	4	4	NUM
gp-283	160	32	affiliated	affiliated	ADJ
gp-283	160	33	public	public	ADJ
gp-283	160	34	accounting	accounting	NOUN
gp-283	160	35	firm	firm	NOUN
gp-283	160	36	(	(	PUNCT
gp-283	160	37	kap	kap	PROPN
gp-283	160	38	)	)	PUNCT
gp-283	160	39	(	(	PUNCT
gp-283	160	40	akhbar	akhbar	PROPN
gp-283	160	41	&	&	CCONJ
gp-283	160	42	sebrina	sebrina	PROPN
gp-283	160	43	,	,	PUNCT
gp-283	160	44	2024	2024	NUM
gp-283	160	45	)	)	PUNCT
gp-283	160	46	.	.	PUNCT
gp-283	161	1	additionally	additionally	ADV
gp-283	161	2	,	,	PUNCT
gp-283	161	3	the	the	DET
gp-283	161	4	increasing	increase	VERB
gp-283	161	5	number	number	NOUN
gp-283	161	6	of	of	ADP
gp-283	161	7	audit	audit	NOUN
gp-283	161	8	assignments	assignment	NOUN
gp-283	161	9	may	may	AUX
gp-283	161	10	also	also	ADV
gp-283	161	11	lead	lead	VERB
gp-283	161	12	to	to	ADP
gp-283	161	13	job	job	NOUN
gp-283	161	14	dissatisfaction	dissatisfaction	NOUN
gp-283	161	15	,	,	PUNCT
gp-283	161	16	further	far	ADV
gp-283	161	17	exacerbating	exacerbate	VERB
gp-283	161	18	the	the	DET
gp-283	161	19	decline	decline	NOUN
gp-283	161	20	in	in	ADP
gp-283	161	21	audit	audit	NOUN
gp-283	161	22	quality	quality	NOUN
gp-283	161	23	(	(	PUNCT
gp-283	161	24	ismail	ismail	NOUN
gp-283	161	25	et	et	PROPN
gp-283	161	26	al	al	PROPN
gp-283	161	27	.	.	PROPN
gp-283	161	28	,	,	PUNCT
gp-283	161	29	2019	2019	NUM
gp-283	161	30	)	)	PUNCT
gp-283	161	31	.	.	PUNCT
gp-283	162	1	audit	audit	NOUN
gp-283	162	2	firm	firm	ADJ
gp-283	162	3	size	size	NOUN
gp-283	162	4	and	and	CCONJ
gp-283	162	5	audit	audit	NOUN
gp-283	162	6	quality	quality	NOUN
gp-283	162	7	the	the	DET
gp-283	162	8	regression	regression	NOUN
gp-283	162	9	analysis	analysis	NOUN
gp-283	162	10	reveals	reveal	VERB
gp-283	162	11	that	that	SCONJ
gp-283	162	12	audit	audit	NOUN
gp-283	162	13	firm	firm	ADJ
gp-283	162	14	size	size	NOUN
gp-283	162	15	has	have	VERB
gp-283	162	16	a	a	DET
gp-283	162	17	coefficient	coefficient	NOUN
gp-283	162	18	(	(	PUNCT
gp-283	162	19	β₃	β₃	PROPN
gp-283	162	20	)	)	PUNCT
gp-283	162	21	of	of	ADP
gp-283	162	22	–	–	PUNCT
gp-283	162	23	17.38	17.38	NUM
gp-283	162	24	with	with	ADP
gp-283	162	25	a	a	DET
gp-283	162	26	significance	significance	NOUN
gp-283	162	27	level	level	NOUN
gp-283	162	28	of	of	ADP
gp-283	162	29	0.056	0.056	NUM
gp-283	162	30	,	,	PUNCT
gp-283	162	31	which	which	PRON
gp-283	162	32	exceeds	exceed	VERB
gp-283	162	33	the	the	DET
gp-283	162	34	conventional	conventional	ADJ
gp-283	162	35	threshold	threshold	NOUN
gp-283	162	36	of	of	ADP
gp-283	162	37	α	α	NOUN
gp-283	162	38	=	=	NOUN
gp-283	162	39	0.05	0.05	NUM
gp-283	162	40	.	.	PUNCT
gp-283	163	1	therefore	therefore	ADV
gp-283	163	2	,	,	PUNCT
gp-283	163	3	audit	audit	NOUN
gp-283	163	4	firm	firm	ADJ
gp-283	163	5	size	size	NOUN
gp-283	163	6	does	do	AUX
gp-283	163	7	not	not	PART
gp-283	163	8	exhibit	exhibit	VERB
gp-283	163	9	a	a	DET
gp-283	163	10	statistically	statistically	ADV
gp-283	163	11	significant	significant	ADJ
gp-283	163	12	effect	effect	NOUN
gp-283	163	13	on	on	ADP
gp-283	163	14	audit	audit	NOUN
gp-283	163	15	quality	quality	NOUN
gp-283	163	16	among	among	ADP
gp-283	163	17	companies	company	NOUN
gp-283	163	18	in	in	ADP
gp-283	163	19	the	the	DET
gp-283	163	20	consumer	consumer	NOUN
gp-283	163	21	non	non	ADJ
gp-283	163	22	-	-	ADJ
gp-283	163	23	cyclical	cyclical	ADJ
gp-283	163	24	and	and	CCONJ
gp-283	163	25	cyclical	cyclical	ADJ
gp-283	163	26	sectors	sector	NOUN
gp-283	163	27	listed	list	VERB
gp-283	163	28	on	on	ADP
gp-283	163	29	the	the	DET
gp-283	163	30	indonesia	indonesia	PROPN
gp-283	163	31	stock	stock	PROPN
gp-283	163	32	exchange	exchange	PROPN
gp-283	163	33	(	(	PUNCT
gp-283	163	34	idx	idx	PROPN
gp-283	163	35	)	)	PUNCT
gp-283	163	36	for	for	ADP
gp-283	163	37	the	the	DET
gp-283	163	38	period	period	NOUN
gp-283	163	39	from	from	ADP
gp-283	163	40	2021	2021	NUM
gp-283	163	41	to	to	ADP
gp-283	163	42	2023	2023	NUM
gp-283	163	43	.	.	PUNCT
gp-283	164	1	this	this	DET
gp-283	164	2	result	result	NOUN
gp-283	164	3	is	be	AUX
gp-283	164	4	substantiated	substantiate	VERB
gp-283	164	5	by	by	ADP
gp-283	164	6	empirical	empirical	ADJ
gp-283	164	7	data	datum	NOUN
gp-283	164	8	indicating	indicate	VERB
gp-283	164	9	that	that	SCONJ
gp-283	164	10	both	both	CCONJ
gp-283	164	11	big	big	ADJ
gp-283	164	12	four	four	NUM
gp-283	164	13	and	and	CCONJ
gp-283	164	14	non	non	ADJ
gp-283	164	15	-	-	ADJ
gp-283	164	16	big	big	ADJ
gp-283	164	17	four	four	NUM
gp-283	164	18	public	public	ADJ
gp-283	164	19	accounting	accounting	NOUN
gp-283	164	20	firms	firm	NOUN
gp-283	164	21	(	(	PUNCT
gp-283	164	22	kaps	kaps	X
gp-283	164	23	)	)	PUNCT
gp-283	164	24	are	be	AUX
gp-283	164	25	capable	capable	ADJ
gp-283	164	26	of	of	ADP
gp-283	164	27	delivering	deliver	VERB
gp-283	164	28	high	high	ADJ
gp-283	164	29	-	-	PUNCT
gp-283	164	30	quality	quality	NOUN
gp-283	164	31	audits	audits	NOUN
gp-283	164	32	.	.	PUNCT
gp-283	165	1	for	for	ADP
gp-283	165	2	instance	instance	NOUN
gp-283	165	3	,	,	PUNCT
gp-283	165	4	pt	pt	PROPN
gp-283	165	5	amrt	amrt	PROPN
gp-283	165	6	tbk	tbk	PROPN
gp-283	165	7	,	,	PUNCT
gp-283	165	8	pt	pt	PROPN
gp-283	165	9	midi	midi	PROPN
gp-283	165	10	tbk	tbk	PROPN
gp-283	165	11	,	,	PUNCT
gp-283	165	12	and	and	CCONJ
gp-283	165	13	pt	pt	PROPN
gp-283	165	14	hero	hero	NOUN
gp-283	165	15	tbk	tbk	PROPN
gp-283	165	16	,	,	PUNCT
gp-283	165	17	all	all	PRON
gp-283	165	18	of	of	ADP
gp-283	165	19	which	which	PRON
gp-283	165	20	were	be	AUX
gp-283	165	21	audited	audit	VERB
gp-283	165	22	by	by	ADP
gp-283	165	23	big	big	ADJ
gp-283	165	24	four	four	NUM
gp-283	165	25	-	-	PUNCT
gp-283	165	26	affiliated	affiliate	VERB
gp-283	165	27	firms	firm	NOUN
gp-283	165	28	,	,	PUNCT
gp-283	165	29	consistently	consistently	ADV
gp-283	165	30	demonstrated	demonstrate	VERB
gp-283	165	31	high	high	ADJ
gp-283	165	32	audit	audit	NOUN
gp-283	165	33	quality	quality	NOUN
gp-283	165	34	over	over	ADP
gp-283	165	35	the	the	DET
gp-283	165	36	observed	observed	ADJ
gp-283	165	37	period	period	NOUN
gp-283	165	38	.	.	PUNCT
gp-283	166	1	similarly	similarly	ADV
gp-283	166	2	,	,	PUNCT
gp-283	166	3	pt	pt	X
gp-283	166	4	pcar	pcar	NOUN
gp-283	166	5	and	and	CCONJ
gp-283	166	6	pt	pt	PROPN
gp-283	166	7	mgro	mgro	PROPN
gp-283	166	8	tbk	tbk	PROPN
gp-283	166	9	,	,	PUNCT
gp-283	166	10	audited	audit	VERB
gp-283	166	11	by	by	ADP
gp-283	166	12	non	non	ADJ
gp-283	166	13	-	-	ADJ
gp-283	166	14	big	big	ADJ
gp-283	166	15	four	four	NUM
gp-283	166	16	firms	firm	NOUN
gp-283	166	17	,	,	PUNCT
gp-283	166	18	also	also	ADV
gp-283	166	19	exhibited	exhibit	VERB
gp-283	166	20	strong	strong	ADJ
gp-283	166	21	audit	audit	NOUN
gp-283	166	22	performance	performance	NOUN
gp-283	166	23	.	.	PUNCT
gp-283	167	1	these	these	DET
gp-283	167	2	cases	case	NOUN
gp-283	167	3	suggest	suggest	VERB
gp-283	167	4	that	that	SCONJ
gp-283	167	5	audit	audit	NOUN
gp-283	167	6	quality	quality	NOUN
gp-283	167	7	is	be	AUX
gp-283	167	8	not	not	PART
gp-283	167	9	necessarily	necessarily	ADV
gp-283	167	10	contingent	contingent	ADJ
gp-283	167	11	on	on	ADP
gp-283	167	12	the	the	DET
gp-283	167	13	size	size	NOUN
gp-283	167	14	or	or	CCONJ
gp-283	167	15	global	global	ADJ
gp-283	167	16	affiliation	affiliation	NOUN
gp-283	167	17	of	of	ADP
gp-283	167	18	the	the	DET
gp-283	167	19	audit	audit	NOUN
gp-283	167	20	firm	firm	NOUN
gp-283	167	21	.	.	PUNCT
gp-283	168	1	this	this	DET
gp-283	168	2	finding	finding	NOUN
gp-283	168	3	diverges	diverge	VERB
gp-283	168	4	from	from	ADP
gp-283	168	5	the	the	DET
gp-283	168	6	majority	majority	NOUN
gp-283	168	7	of	of	ADP
gp-283	168	8	the	the	DET
gp-283	168	9	existing	exist	VERB
gp-283	168	10	literature	literature	NOUN
gp-283	168	11	,	,	PUNCT
gp-283	168	12	which	which	PRON
gp-283	168	13	typically	typically	ADV
gp-283	168	14	reports	report	VERB
gp-283	168	15	a	a	DET
gp-283	168	16	positive	positive	ADJ
gp-283	168	17	association	association	NOUN
gp-283	168	18	between	between	ADP
gp-283	168	19	audit	audit	NOUN
gp-283	168	20	firm	firm	ADJ
gp-283	168	21	size	size	NOUN
gp-283	168	22	and	and	CCONJ
gp-283	168	23	audit	audit	NOUN
gp-283	168	24	quality	quality	NOUN
gp-283	168	25	.	.	PUNCT
gp-283	169	1	studies	study	NOUN
gp-283	169	2	by	by	ADP
gp-283	169	3	ananda	ananda	PROPN
gp-283	169	4	and	and	CCONJ
gp-283	169	5	faisal	faisal	PROPN
gp-283	169	6	(	(	PUNCT
gp-283	169	7	2023	2023	NUM
gp-283	169	8	)	)	PUNCT
gp-283	169	9	and	and	CCONJ
gp-283	169	10	salman	salman	PROPN
gp-283	169	11	and	and	CCONJ
gp-283	169	12	setyaningrum	setyaningrum	PROPN
gp-283	169	13	(	(	PUNCT
gp-283	169	14	2023	2023	NUM
gp-283	169	15	)	)	PUNCT
gp-283	169	16	,	,	PUNCT
gp-283	169	17	for	for	ADP
gp-283	169	18	example	example	NOUN
gp-283	169	19	,	,	PUNCT
gp-283	169	20	argue	argue	VERB
gp-283	169	21	that	that	SCONJ
gp-283	169	22	larger	large	ADJ
gp-283	169	23	audit	audit	NOUN
gp-283	169	24	firms	firm	NOUN
gp-283	169	25	benefit	benefit	VERB
gp-283	169	26	from	from	ADP
gp-283	169	27	superior	superior	ADJ
gp-283	169	28	resources	resource	NOUN
gp-283	169	29	,	,	PUNCT
gp-283	169	30	greater	great	ADJ
gp-283	169	31	experience	experience	NOUN
gp-283	169	32	,	,	PUNCT
gp-283	169	33	and	and	CCONJ
gp-283	169	34	enhanced	enhance	VERB
gp-283	169	35	reputational	reputational	ADJ
gp-283	169	36	incentives	incentive	NOUN
gp-283	169	37	,	,	PUNCT
gp-283	169	38	all	all	PRON
gp-283	169	39	of	of	ADP
gp-283	169	40	which	which	PRON
gp-283	169	41	are	be	AUX
gp-283	169	42	conducive	conducive	ADJ
gp-283	169	43	to	to	ADP
gp-283	169	44	higher	high	ADJ
gp-283	169	45	audit	audit	NOUN
gp-283	169	46	quality	quality	NOUN
gp-283	169	47	.	.	PUNCT
gp-283	170	1	however	however	ADV
gp-283	170	2	,	,	PUNCT
gp-283	170	3	in	in	ADP
gp-283	170	4	the	the	DET
gp-283	170	5	indonesian	indonesian	ADJ
gp-283	170	6	regulatory	regulatory	ADJ
gp-283	170	7	context	context	NOUN
gp-283	170	8	,	,	PUNCT
gp-283	170	9	audit	audit	NOUN
gp-283	170	10	quality	quality	NOUN
gp-283	170	11	in	in	ADP
gp-283	170	12	emerging	emerge	VERB
gp-283	170	13	markets	market	NOUN
gp-283	170	14	:	:	PUNCT
gp-283	170	15	evidence	evidence	NOUN
gp-283	170	16	from	from	ADP
gp-283	170	17	indonesia	indonesia	PROPN
gp-283	170	18	's	's	PART
gp-283	170	19	consumer	consumer	NOUN
gp-283	170	20	industry	industry	NOUN
gp-283	170	21	1467	1467	NUM
gp-283	170	22	audit	audit	NOUN
gp-283	170	23	quality	quality	NOUN
gp-283	170	24	appears	appear	VERB
gp-283	170	25	to	to	PART
gp-283	170	26	be	be	AUX
gp-283	170	27	influenced	influence	VERB
gp-283	170	28	more	more	ADV
gp-283	170	29	by	by	ADP
gp-283	170	30	compliance	compliance	NOUN
gp-283	170	31	with	with	ADP
gp-283	170	32	established	establish	VERB
gp-283	170	33	professional	professional	ADJ
gp-283	170	34	standards	standard	NOUN
gp-283	170	35	than	than	ADP
gp-283	170	36	by	by	ADP
gp-283	170	37	firm	firm	ADJ
gp-283	170	38	size	size	NOUN
gp-283	170	39	.	.	PUNCT
gp-283	171	1	under	under	ADP
gp-283	171	2	law	law	NOUN
gp-283	171	3	no	no	NOUN
gp-283	171	4	.	.	NOUN
gp-283	171	5	5	5	NUM
gp-283	171	6	of	of	ADP
gp-283	171	7	2011	2011	NUM
gp-283	171	8	on	on	ADP
gp-283	171	9	public	public	ADJ
gp-283	171	10	accountants	accountant	NOUN
gp-283	171	11	and	and	CCONJ
gp-283	171	12	ministry	ministry	PROPN
gp-283	171	13	of	of	ADP
gp-283	171	14	finance	finance	PROPN
gp-283	171	15	regulation	regulation	NOUN
gp-283	171	16	no	no	NOUN
gp-283	171	17	.	.	NOUN
gp-283	171	18	17	17	NUM
gp-283	171	19	/	/	SYM
gp-283	171	20	pmk.01/2008	pmk.01/2008	NOUN
gp-283	171	21	,	,	PUNCT
gp-283	171	22	all	all	DET
gp-283	171	23	audit	audit	NOUN
gp-283	171	24	firms	firm	NOUN
gp-283	171	25	—	—	PUNCT
gp-283	171	26	regardless	regardless	ADV
gp-283	171	27	of	of	ADP
gp-283	171	28	size	size	NOUN
gp-283	171	29	—	—	PUNCT
gp-283	171	30	are	be	AUX
gp-283	171	31	held	hold	VERB
gp-283	171	32	to	to	ADP
gp-283	171	33	uniform	uniform	ADJ
gp-283	171	34	standards	standard	NOUN
gp-283	171	35	of	of	ADP
gp-283	171	36	professionalism	professionalism	NOUN
gp-283	171	37	and	and	CCONJ
gp-283	171	38	independence	independence	NOUN
gp-283	171	39	,	,	PUNCT
gp-283	171	40	thereby	thereby	ADV
gp-283	171	41	ensuring	ensure	VERB
gp-283	171	42	a	a	DET
gp-283	171	43	baseline	baseline	ADJ
gp-283	171	44	level	level	NOUN
gp-283	171	45	of	of	ADP
gp-283	171	46	audit	audit	NOUN
gp-283	171	47	quality	quality	NOUN
gp-283	171	48	across	across	ADP
gp-283	171	49	the	the	DET
gp-283	171	50	profession	profession	NOUN
gp-283	171	51	.	.	PUNCT
gp-283	172	1	litigation	litigation	NOUN
gp-283	172	2	risk	risk	NOUN
gp-283	172	3	and	and	CCONJ
gp-283	172	4	audit	audit	NOUN
gp-283	172	5	quality	quality	NOUN
gp-283	172	6	the	the	DET
gp-283	172	7	regression	regression	NOUN
gp-283	172	8	analysis	analysis	NOUN
gp-283	172	9	yields	yield	VERB
gp-283	172	10	a	a	DET
gp-283	172	11	coefficient	coefficient	NOUN
gp-283	172	12	(	(	PUNCT
gp-283	172	13	β₄	β₄	PROPN
gp-283	172	14	)	)	PUNCT
gp-283	172	15	of	of	ADP
gp-283	172	16	0.6815	0.6815	NUM
gp-283	172	17	for	for	ADP
gp-283	172	18	litigation	litigation	NOUN
gp-283	172	19	risk	risk	NOUN
gp-283	172	20	,	,	PUNCT
gp-283	172	21	with	with	ADP
gp-283	172	22	a	a	DET
gp-283	172	23	corresponding	corresponding	ADJ
gp-283	172	24	significance	significance	NOUN
gp-283	172	25	level	level	NOUN
gp-283	172	26	of	of	ADP
gp-283	172	27	0.034	0.034	NUM
gp-283	172	28	,	,	PUNCT
gp-283	172	29	which	which	PRON
gp-283	172	30	falls	fall	VERB
gp-283	172	31	below	below	ADP
gp-283	172	32	the	the	DET
gp-283	172	33	conventional	conventional	ADJ
gp-283	172	34	α	α	NOUN
gp-283	172	35	threshold	threshold	NOUN
gp-283	172	36	of	of	ADP
gp-283	172	37	0.05	0.05	NUM
gp-283	172	38	.	.	PUNCT
gp-283	173	1	this	this	DET
gp-283	173	2	result	result	NOUN
gp-283	173	3	suggests	suggest	VERB
gp-283	173	4	that	that	SCONJ
gp-283	173	5	litigation	litigation	NOUN
gp-283	173	6	risk	risk	NOUN
gp-283	173	7	has	have	VERB
gp-283	173	8	a	a	DET
gp-283	173	9	positive	positive	ADJ
gp-283	173	10	and	and	CCONJ
gp-283	173	11	statistically	statistically	ADV
gp-283	173	12	significant	significant	ADJ
gp-283	173	13	impact	impact	NOUN
gp-283	173	14	on	on	ADP
gp-283	173	15	audit	audit	NOUN
gp-283	173	16	quality	quality	NOUN
gp-283	173	17	.	.	PUNCT
gp-283	174	1	the	the	DET
gp-283	174	2	positive	positive	ADJ
gp-283	174	3	coefficient	coefficient	NOUN
gp-283	174	4	suggests	suggest	VERB
gp-283	174	5	that	that	SCONJ
gp-283	174	6	the	the	DET
gp-283	174	7	presence	presence	NOUN
gp-283	174	8	of	of	ADP
gp-283	174	9	litigation	litigation	NOUN
gp-283	174	10	risk	risk	NOUN
gp-283	174	11	encourages	encourage	VERB
gp-283	174	12	auditors	auditor	NOUN
gp-283	174	13	to	to	PART
gp-283	174	14	produce	produce	VERB
gp-283	174	15	audits	audits	NOUN
gp-283	174	16	with	with	ADP
gp-283	174	17	higher	high	ADJ
gp-283	174	18	quality	quality	NOUN
gp-283	174	19	.	.	PUNCT
gp-283	175	1	this	this	DET
gp-283	175	2	finding	finding	NOUN
gp-283	175	3	is	be	AUX
gp-283	175	4	supported	support	VERB
gp-283	175	5	by	by	ADP
gp-283	175	6	data	datum	NOUN
gp-283	175	7	from	from	ADP
gp-283	175	8	pt	pt	PROPN
gp-283	175	9	lppf	lppf	PROPN
gp-283	175	10	tbk	tbk	PROPN
gp-283	175	11	and	and	CCONJ
gp-283	175	12	pt	pt	PROPN
gp-283	175	13	wico	wico	PROPN
gp-283	175	14	tbk	tbk	NOUN
gp-283	175	15	,	,	PUNCT
gp-283	175	16	which	which	PRON
gp-283	175	17	in	in	ADP
gp-283	175	18	2023	2023	NUM
gp-283	175	19	had	have	VERB
gp-283	175	20	debt	debt	NOUN
gp-283	175	21	-	-	PUNCT
gp-283	175	22	equity	equity	NOUN
gp-283	175	23	ratios	ratio	NOUN
gp-283	175	24	(	(	PUNCT
gp-283	175	25	der	der	NOUN
gp-283	175	26	)	)	PUNCT
gp-283	175	27	of	of	ADP
gp-283	175	28	190.31	190.31	NUM
gp-283	175	29	and	and	CCONJ
gp-283	175	30	54.98	54.98	NUM
gp-283	175	31	,	,	PUNCT
gp-283	175	32	respectively	respectively	ADV
gp-283	175	33	.	.	PUNCT
gp-283	176	1	both	both	PRON
gp-283	176	2	demonstrated	demonstrate	VERB
gp-283	176	3	good	good	ADJ
gp-283	176	4	audit	audit	NOUN
gp-283	176	5	quality	quality	NOUN
gp-283	176	6	,	,	PUNCT
gp-283	176	7	likely	likely	ADJ
gp-283	176	8	because	because	SCONJ
gp-283	176	9	auditors	auditor	NOUN
gp-283	176	10	were	be	AUX
gp-283	176	11	more	more	ADV
gp-283	176	12	cautious	cautious	ADJ
gp-283	176	13	when	when	SCONJ
gp-283	176	14	examining	examine	VERB
gp-283	176	15	companies	company	NOUN
gp-283	176	16	with	with	ADP
gp-283	176	17	high	high	ADJ
gp-283	176	18	leverage	leverage	NOUN
gp-283	176	19	that	that	PRON
gp-283	176	20	could	could	AUX
gp-283	176	21	pose	pose	VERB
gp-283	176	22	litigation	litigation	NOUN
gp-283	176	23	risks	risk	NOUN
gp-283	176	24	.	.	PUNCT
gp-283	177	1	conversely	conversely	ADV
gp-283	177	2	,	,	PUNCT
gp-283	177	3	pt	pt	PROPN
gp-283	177	4	trio	trio	NOUN
gp-283	177	5	tbk	tbk	NOUN
gp-283	177	6	and	and	CCONJ
gp-283	177	7	pt	pt	X
gp-283	177	8	glob	glob	PROPN
gp-283	177	9	tbk	tbk	PROPN
gp-283	177	10	recorded	record	VERB
gp-283	177	11	negative	negative	ADJ
gp-283	177	12	ders	der	NOUN
gp-283	177	13	of	of	ADP
gp-283	177	14	-1.03	-1.03	NUM
gp-283	177	15	and	and	CCONJ
gp-283	177	16	-1.01	-1.01	ADJ
gp-283	177	17	,	,	PUNCT
gp-283	177	18	respectively	respectively	ADV
gp-283	177	19	,	,	PUNCT
gp-283	177	20	accompanied	accompany	VERB
gp-283	177	21	by	by	ADP
gp-283	177	22	lower	low	ADJ
gp-283	177	23	audit	audit	NOUN
gp-283	177	24	quality	quality	NOUN
gp-283	177	25	.	.	PUNCT
gp-283	178	1	this	this	PRON
gp-283	178	2	indicates	indicate	VERB
gp-283	178	3	that	that	SCONJ
gp-283	178	4	auditors	auditor	NOUN
gp-283	178	5	tend	tend	VERB
gp-283	178	6	to	to	PART
gp-283	178	7	exercise	exercise	VERB
gp-283	178	8	greater	great	ADJ
gp-283	178	9	caution	caution	NOUN
gp-283	178	10	in	in	ADP
gp-283	178	11	financially	financially	ADV
gp-283	178	12	complex	complex	ADJ
gp-283	178	13	or	or	CCONJ
gp-283	178	14	risky	risky	ADJ
gp-283	178	15	conditions	condition	NOUN
gp-283	178	16	.	.	PUNCT
gp-283	179	1	these	these	DET
gp-283	179	2	findings	finding	NOUN
gp-283	179	3	align	align	VERB
gp-283	179	4	with	with	ADP
gp-283	179	5	research	research	NOUN
gp-283	179	6	by	by	ADP
gp-283	179	7	wong	wong	PROPN
gp-283	179	8	et	et	PROPN
gp-283	179	9	al	al	PROPN
gp-283	179	10	.	.	PROPN
gp-283	180	1	(	(	PUNCT
gp-283	180	2	2018	2018	NUM
gp-283	180	3	)	)	PUNCT
gp-283	180	4	,	,	PUNCT
gp-283	180	5	which	which	PRON
gp-283	180	6	explains	explain	VERB
gp-283	180	7	that	that	SCONJ
gp-283	180	8	litigation	litigation	NOUN
gp-283	180	9	risk	risk	NOUN
gp-283	180	10	can	can	AUX
gp-283	180	11	encourage	encourage	VERB
gp-283	180	12	auditors	auditor	NOUN
gp-283	180	13	to	to	PART
gp-283	180	14	adopt	adopt	VERB
gp-283	180	15	a	a	DET
gp-283	180	16	more	more	ADV
gp-283	180	17	conservative	conservative	ADJ
gp-283	180	18	and	and	CCONJ
gp-283	180	19	meticulous	meticulous	ADJ
gp-283	180	20	approach	approach	NOUN
gp-283	180	21	to	to	ADP
gp-283	180	22	conducting	conduct	VERB
gp-283	180	23	audit	audit	NOUN
gp-283	180	24	procedures	procedure	NOUN
gp-283	180	25	.	.	PUNCT
gp-283	181	1	a	a	DET
gp-283	181	2	dominant	dominant	ADJ
gp-283	181	3	debt	debt	NOUN
gp-283	181	4	structure	structure	NOUN
gp-283	181	5	is	be	AUX
gp-283	181	6	often	often	ADV
gp-283	181	7	associated	associate	VERB
gp-283	181	8	with	with	ADP
gp-283	181	9	financial	financial	ADJ
gp-283	181	10	instability	instability	NOUN
gp-283	181	11	,	,	PUNCT
gp-283	181	12	prompting	prompt	VERB
gp-283	181	13	auditors	auditor	NOUN
gp-283	181	14	to	to	PART
gp-283	181	15	be	be	AUX
gp-283	181	16	more	more	ADV
gp-283	181	17	vigilant	vigilant	ADJ
gp-283	181	18	in	in	ADP
gp-283	181	19	ensuring	ensure	VERB
gp-283	181	20	that	that	SCONJ
gp-283	181	21	financial	financial	ADJ
gp-283	181	22	statements	statement	NOUN
gp-283	181	23	are	be	AUX
gp-283	181	24	presented	present	VERB
gp-283	181	25	fairly	fairly	ADV
gp-283	181	26	.	.	PUNCT
gp-283	182	1	in	in	ADP
gp-283	182	2	this	this	DET
gp-283	182	3	context	context	NOUN
gp-283	182	4	,	,	PUNCT
gp-283	182	5	high	high	ADJ
gp-283	182	6	leverage	leverage	NOUN
gp-283	182	7	is	be	AUX
gp-283	182	8	not	not	PART
gp-283	182	9	only	only	ADV
gp-283	182	10	a	a	DET
gp-283	182	11	financial	financial	ADJ
gp-283	182	12	risk	risk	NOUN
gp-283	182	13	indicator	indicator	NOUN
gp-283	182	14	but	but	CCONJ
gp-283	182	15	also	also	ADV
gp-283	182	16	a	a	DET
gp-283	182	17	crucial	crucial	ADJ
gp-283	182	18	signal	signal	NOUN
gp-283	182	19	for	for	SCONJ
gp-283	182	20	auditors	auditor	NOUN
gp-283	182	21	to	to	PART
gp-283	182	22	enhance	enhance	VERB
gp-283	182	23	their	their	PRON
gp-283	182	24	diligence	diligence	NOUN
gp-283	182	25	and	and	CCONJ
gp-283	182	26	professionalism	professionalism	NOUN
gp-283	182	27	.	.	PUNCT
gp-283	183	1	maharani	maharani	PROPN
gp-283	183	2	and	and	CCONJ
gp-283	183	3	dura	dura	NOUN
gp-283	183	4	(	(	PUNCT
gp-283	183	5	2023	2023	NUM
gp-283	183	6	)	)	PUNCT
gp-283	183	7	also	also	ADV
gp-283	183	8	state	state	VERB
gp-283	183	9	that	that	SCONJ
gp-283	183	10	litigation	litigation	NOUN
gp-283	183	11	risk	risk	NOUN
gp-283	183	12	plays	play	VERB
gp-283	183	13	a	a	DET
gp-283	183	14	role	role	NOUN
gp-283	183	15	in	in	ADP
gp-283	183	16	reducing	reduce	VERB
gp-283	183	17	information	information	NOUN
gp-283	183	18	asymmetry	asymmetry	NOUN
gp-283	183	19	between	between	ADP
gp-283	183	20	management	management	NOUN
gp-283	183	21	and	and	CCONJ
gp-283	183	22	shareholders	shareholder	NOUN
gp-283	183	23	.	.	PUNCT
gp-283	184	1	the	the	DET
gp-283	184	2	potential	potential	NOUN
gp-283	184	3	for	for	ADP
gp-283	184	4	legal	legal	ADJ
gp-283	184	5	action	action	NOUN
gp-283	184	6	due	due	ADP
gp-283	184	7	to	to	ADP
gp-283	184	8	negligence	negligence	NOUN
gp-283	184	9	in	in	ADP
gp-283	184	10	detecting	detect	VERB
gp-283	184	11	or	or	CCONJ
gp-283	184	12	reporting	report	VERB
gp-283	184	13	material	material	NOUN
gp-283	184	14	misstatements	misstatement	NOUN
gp-283	184	15	prompts	prompt	NOUN
gp-283	184	16	auditors	auditor	NOUN
gp-283	184	17	to	to	PART
gp-283	184	18	implement	implement	VERB
gp-283	184	19	stricter	strict	ADJ
gp-283	184	20	procedures	procedure	NOUN
gp-283	184	21	and	and	CCONJ
gp-283	184	22	exercise	exercise	VERB
gp-283	184	23	greater	great	ADJ
gp-283	184	24	professional	professional	ADJ
gp-283	184	25	scepticism	scepticism	NOUN
gp-283	184	26	.	.	PUNCT
gp-283	185	1	this	this	DET
gp-283	185	2	finding	finding	NOUN
gp-283	185	3	is	be	AUX
gp-283	185	4	consistent	consistent	ADJ
gp-283	185	5	with	with	ADP
gp-283	185	6	the	the	DET
gp-283	185	7	research	research	NOUN
gp-283	185	8	by	by	ADP
gp-283	185	9	wong	wong	PROPN
gp-283	185	10	et	et	PROPN
gp-283	185	11	al	al	PROPN
gp-283	185	12	.	.	PROPN
gp-283	186	1	(	(	PUNCT
gp-283	186	2	2018	2018	NUM
gp-283	186	3	)	)	PUNCT
gp-283	186	4	,	,	PUNCT
gp-283	186	5	which	which	PRON
gp-283	186	6	suggests	suggest	VERB
gp-283	186	7	that	that	SCONJ
gp-283	186	8	litigation	litigation	NOUN
gp-283	186	9	risk	risk	NOUN
gp-283	186	10	drives	drive	VERB
gp-283	186	11	auditors	auditor	NOUN
gp-283	186	12	to	to	PART
gp-283	186	13	be	be	AUX
gp-283	186	14	more	more	ADV
gp-283	186	15	conservative	conservative	ADJ
gp-283	186	16	in	in	ADP
gp-283	186	17	order	order	NOUN
gp-283	186	18	to	to	PART
gp-283	186	19	mitigate	mitigate	VERB
gp-283	186	20	potential	potential	ADJ
gp-283	186	21	audit	audit	NOUN
gp-283	186	22	failures	failure	NOUN
gp-283	186	23	and	and	CCONJ
gp-283	186	24	legal	legal	ADJ
gp-283	186	25	consequences	consequence	NOUN
gp-283	186	26	,	,	PUNCT
gp-283	186	27	thereby	thereby	ADV
gp-283	186	28	improving	improve	VERB
gp-283	186	29	audit	audit	NOUN
gp-283	186	30	quality	quality	NOUN
gp-283	186	31	.	.	PUNCT
gp-283	187	1	conclusion	conclusion	NOUN
gp-283	187	2	an	an	DET
gp-283	187	3	analysis	analysis	NOUN
gp-283	187	4	of	of	ADP
gp-283	187	5	75	75	NUM
gp-283	187	6	companies	company	NOUN
gp-283	187	7	operating	operate	VERB
gp-283	187	8	within	within	ADP
gp-283	187	9	the	the	DET
gp-283	187	10	consumer	consumer	NOUN
gp-283	187	11	non	non	ADJ
gp-283	187	12	-	-	ADJ
gp-283	187	13	cyclical	cyclical	ADJ
gp-283	187	14	and	and	CCONJ
gp-283	187	15	cyclical	cyclical	ADJ
gp-283	187	16	sectors	sector	NOUN
gp-283	187	17	listed	list	VERB
gp-283	187	18	on	on	ADP
gp-283	187	19	the	the	DET
gp-283	187	20	indonesia	indonesia	PROPN
gp-283	187	21	stock	stock	PROPN
gp-283	187	22	exchange	exchange	PROPN
gp-283	187	23	(	(	PUNCT
gp-283	187	24	idx	idx	PROPN
gp-283	187	25	)	)	PUNCT
gp-283	187	26	over	over	ADP
gp-283	187	27	the	the	DET
gp-283	187	28	2021–2023	2021–2023	NUM
gp-283	187	29	period	period	NOUN
gp-283	187	30	,	,	PUNCT
gp-283	187	31	resulting	result	VERB
gp-283	187	32	in	in	ADP
gp-283	187	33	225	225	NUM
gp-283	187	34	firm	firm	ADJ
gp-283	187	35	-	-	PUNCT
gp-283	187	36	year	year	NOUN
gp-283	187	37	observations	observation	NOUN
gp-283	187	38	,	,	PUNCT
gp-283	187	39	reveals	reveal	VERB
gp-283	187	40	that	that	SCONJ
gp-283	187	41	96.89	96.89	NUM
gp-283	187	42	%	%	NOUN
gp-283	187	43	of	of	ADP
gp-283	187	44	the	the	DET
gp-283	187	45	sample	sample	NOUN
gp-283	187	46	exhibited	exhibit	VERB
gp-283	187	47	high	high	ADJ
gp-283	187	48	audit	audit	NOUN
gp-283	187	49	quality	quality	NOUN
gp-283	187	50	.	.	PUNCT
gp-283	188	1	the	the	DET
gp-283	188	2	findings	finding	NOUN
gp-283	188	3	indicate	indicate	VERB
gp-283	188	4	that	that	SCONJ
gp-283	188	5	audit	audit	NOUN
gp-283	188	6	fees	fee	NOUN
gp-283	188	7	,	,	PUNCT
gp-283	188	8	audit	audit	NOUN
gp-283	188	9	capacity	capacity	NOUN
gp-283	188	10	stress	stress	NOUN
gp-283	188	11	,	,	PUNCT
gp-283	188	12	audit	audit	NOUN
gp-283	188	13	firm	firm	ADJ
gp-283	188	14	size	size	NOUN
gp-283	188	15	,	,	PUNCT
gp-283	188	16	and	and	CCONJ
gp-283	188	17	litigation	litigation	NOUN
gp-283	188	18	risk	risk	NOUN
gp-283	188	19	collectively	collectively	ADV
gp-283	188	20	influence	influence	VERB
gp-283	188	21	audit	audit	NOUN
gp-283	188	22	quality	quality	NOUN
gp-283	188	23	.	.	PUNCT
gp-283	189	1	however	however	ADV
gp-283	189	2	,	,	PUNCT
gp-283	189	3	among	among	ADP
gp-283	189	4	these	these	DET
gp-283	189	5	variables	variable	NOUN
gp-283	189	6	,	,	PUNCT
gp-283	189	7	only	only	ADV
gp-283	189	8	audit	audit	NOUN
gp-283	189	9	capacity	capacity	NOUN
gp-283	189	10	stress	stress	NOUN
gp-283	189	11	demonstrates	demonstrate	VERB
gp-283	189	12	a	a	DET
gp-283	189	13	statistically	statistically	ADV
gp-283	189	14	significant	significant	ADJ
gp-283	189	15	negative	negative	ADJ
gp-283	189	16	effect	effect	NOUN
gp-283	189	17	.	.	PUNCT
gp-283	190	1	this	this	DET
gp-283	190	2	outcome	outcome	NOUN
gp-283	190	3	highlights	highlight	VERB
gp-283	190	4	the	the	DET
gp-283	190	5	ongoing	ongoing	ADJ
gp-283	190	6	challenge	challenge	NOUN
gp-283	190	7	of	of	ADP
gp-283	190	8	auditor	auditor	NOUN
gp-283	190	9	scarcity	scarcity	NOUN
gp-283	190	10	about	about	ADP
gp-283	190	11	the	the	DET
gp-283	190	12	complexity	complexity	NOUN
gp-283	190	13	and	and	CCONJ
gp-283	190	14	volume	volume	NOUN
gp-283	190	15	of	of	ADP
gp-283	190	16	audit	audit	NOUN
gp-283	190	17	assignments	assignment	NOUN
gp-283	190	18	in	in	ADP
gp-283	190	19	indonesia	indonesia	PROPN
gp-283	190	20	.	.	PUNCT
gp-283	191	1	consequently	consequently	ADV
gp-283	191	2	,	,	PUNCT
gp-283	191	3	ensuring	ensure	VERB
gp-283	191	4	sufficient	sufficient	ADJ
gp-283	191	5	auditor	auditor	NOUN
gp-283	191	6	capacity	capacity	NOUN
gp-283	191	7	and	and	CCONJ
gp-283	191	8	a	a	DET
gp-283	191	9	balanced	balanced	ADJ
gp-283	191	10	workload	workload	NOUN
gp-283	191	11	of	of	ADP
gp-283	191	12	distribution	distribution	NOUN
gp-283	191	13	is	be	AUX
gp-283	191	14	essential	essential	ADJ
gp-283	191	15	for	for	ADP
gp-283	191	16	maintaining	maintain	VERB
gp-283	191	17	consistent	consistent	ADJ
gp-283	191	18	audit	audit	NOUN
gp-283	191	19	quality	quality	NOUN
gp-283	191	20	.	.	PUNCT
gp-283	192	1	litigation	litigation	NOUN
gp-283	192	2	risk	risk	NOUN
gp-283	192	3	,	,	PUNCT
gp-283	192	4	on	on	ADP
gp-283	192	5	the	the	DET
gp-283	192	6	other	other	ADJ
gp-283	192	7	hand	hand	NOUN
gp-283	192	8	,	,	PUNCT
gp-283	192	9	exerts	exert	VERB
gp-283	192	10	a	a	DET
gp-283	192	11	statistically	statistically	ADV
gp-283	192	12	significant	significant	ADJ
gp-283	192	13	positive	positive	ADJ
gp-283	192	14	effect	effect	NOUN
gp-283	192	15	,	,	PUNCT
gp-283	192	16	suggesting	suggest	VERB
gp-283	192	17	that	that	SCONJ
gp-283	192	18	auditors	auditor	NOUN
gp-283	192	19	tend	tend	VERB
gp-283	192	20	to	to	PART
gp-283	192	21	adopt	adopt	VERB
gp-283	192	22	audit	audit	VERB
gp-283	192	23	quality	quality	NOUN
gp-283	192	24	in	in	ADP
gp-283	192	25	emerging	emerge	VERB
gp-283	192	26	markets	market	NOUN
gp-283	192	27	:	:	PUNCT
gp-283	192	28	evidence	evidence	NOUN
gp-283	192	29	from	from	ADP
gp-283	192	30	indonesia	indonesia	PROPN
gp-283	192	31	's	's	PART
gp-283	192	32	consumer	consumer	NOUN
gp-283	192	33	industry	industry	NOUN
gp-283	192	34	1468	1468	NUM
gp-283	192	35	more	more	ADV
gp-283	192	36	cautious	cautious	ADJ
gp-283	192	37	and	and	CCONJ
gp-283	192	38	rigorous	rigorous	ADJ
gp-283	192	39	approaches	approach	NOUN
gp-283	192	40	when	when	SCONJ
gp-283	192	41	auditing	audit	VERB
gp-283	192	42	highly	highly	ADV
gp-283	192	43	leveraged	leverage	VERB
gp-283	192	44	firms	firm	NOUN
gp-283	192	45	,	,	PUNCT
gp-283	192	46	thereby	thereby	ADV
gp-283	192	47	enhancing	enhance	VERB
gp-283	192	48	audit	audit	NOUN
gp-283	192	49	quality	quality	NOUN
gp-283	192	50	.	.	PUNCT
gp-283	193	1	in	in	ADP
gp-283	193	2	contrast	contrast	NOUN
gp-283	193	3	,	,	PUNCT
gp-283	193	4	audit	audit	NOUN
gp-283	193	5	fees	fee	NOUN
gp-283	193	6	and	and	CCONJ
gp-283	193	7	audit	audit	NOUN
gp-283	193	8	firm	firm	ADJ
gp-283	193	9	size	size	NOUN
gp-283	193	10	do	do	AUX
gp-283	193	11	not	not	PART
gp-283	193	12	exhibit	exhibit	VERB
gp-283	193	13	significant	significant	ADJ
gp-283	193	14	effects	effect	NOUN
gp-283	193	15	on	on	ADP
gp-283	193	16	audit	audit	NOUN
gp-283	193	17	quality	quality	NOUN
gp-283	193	18	within	within	ADP
gp-283	193	19	the	the	DET
gp-283	193	20	observed	observed	ADJ
gp-283	193	21	sample	sample	NOUN
gp-283	193	22	.	.	PUNCT
gp-283	194	1	for	for	ADP
gp-283	194	2	future	future	ADJ
gp-283	194	3	research	research	NOUN
gp-283	194	4	,	,	PUNCT
gp-283	194	5	it	it	PRON
gp-283	194	6	is	be	AUX
gp-283	194	7	recommended	recommend	VERB
gp-283	194	8	to	to	PART
gp-283	194	9	broaden	broaden	VERB
gp-283	194	10	the	the	DET
gp-283	194	11	scope	scope	NOUN
gp-283	194	12	to	to	PART
gp-283	194	13	include	include	VERB
gp-283	194	14	a	a	DET
gp-283	194	15	wider	wide	ADJ
gp-283	194	16	range	range	NOUN
gp-283	194	17	of	of	ADP
gp-283	194	18	industry	industry	NOUN
gp-283	194	19	sectors	sector	NOUN
gp-283	194	20	,	,	PUNCT
gp-283	194	21	incorporate	incorporate	VERB
gp-283	194	22	multiple	multiple	ADJ
gp-283	194	23	proxies	proxy	NOUN
gp-283	194	24	for	for	ADP
gp-283	194	25	measuring	measure	VERB
gp-283	194	26	audit	audit	NOUN
gp-283	194	27	quality	quality	NOUN
gp-283	194	28	,	,	PUNCT
gp-283	194	29	and	and	CCONJ
gp-283	194	30	consider	consider	VERB
gp-283	194	31	collecting	collect	VERB
gp-283	194	32	primary	primary	ADJ
gp-283	194	33	data	datum	NOUN
gp-283	194	34	through	through	ADP
gp-283	194	35	surveys	survey	NOUN
gp-283	194	36	or	or	CCONJ
gp-283	194	37	interviews	interview	NOUN
gp-283	194	38	.	.	PUNCT
gp-283	195	1	from	from	ADP
gp-283	195	2	a	a	DET
gp-283	195	3	practical	practical	ADJ
gp-283	195	4	perspective	perspective	NOUN
gp-283	195	5	,	,	PUNCT
gp-283	195	6	companies	company	NOUN
gp-283	195	7	should	should	AUX
gp-283	195	8	prioritize	prioritize	AUX
gp-283	195	9	selecting	select	VERB
gp-283	195	10	auditors	auditor	NOUN
gp-283	195	11	with	with	ADP
gp-283	195	12	the	the	DET
gp-283	195	13	adequate	adequate	ADJ
gp-283	195	14	capacity	capacity	NOUN
gp-283	195	15	to	to	PART
gp-283	195	16	manage	manage	VERB
gp-283	195	17	workload	workload	NOUN
gp-283	195	18	demands	demand	NOUN
gp-283	195	19	.	.	PUNCT
gp-283	196	1	investors	investor	NOUN
gp-283	196	2	are	be	AUX
gp-283	196	3	advised	advise	VERB
gp-283	196	4	to	to	PART
gp-283	196	5	assess	assess	VERB
gp-283	196	6	litigation	litigation	NOUN
gp-283	196	7	risk	risk	NOUN
gp-283	196	8	as	as	ADP
gp-283	196	9	a	a	DET
gp-283	196	10	potential	potential	ADJ
gp-283	196	11	signal	signal	NOUN
gp-283	196	12	of	of	ADP
gp-283	196	13	audit	audit	NOUN
gp-283	196	14	quality	quality	NOUN
gp-283	196	15	.	.	PUNCT
gp-283	197	1	meanwhile	meanwhile	ADV
gp-283	197	2	,	,	PUNCT
gp-283	197	3	auditors	auditor	NOUN
gp-283	197	4	should	should	AUX
gp-283	197	5	strategically	strategically	ADV
gp-283	197	6	manage	manage	VERB
gp-283	197	7	their	their	PRON
gp-283	197	8	assignments	assignment	NOUN
gp-283	197	9	and	and	CCONJ
gp-283	197	10	exercise	exercise	VERB
gp-283	197	11	heightened	heighten	VERB
gp-283	197	12	professional	professional	ADJ
gp-283	197	13	skepticism	skepticism	NOUN
gp-283	197	14	,	,	PUNCT
gp-283	197	15	particularly	particularly	ADV
gp-283	197	16	when	when	SCONJ
gp-283	197	17	auditing	auditing	NOUN
gp-283	197	18	clients	client	NOUN
gp-283	197	19	with	with	ADP
gp-283	197	20	elevated	elevated	ADJ
gp-283	197	21	risk	risk	NOUN
gp-283	197	22	profiles	profile	NOUN
gp-283	197	23	,	,	PUNCT
gp-283	197	24	to	to	PART
gp-283	197	25	safeguard	safeguard	VERB
gp-283	197	26	audit	audit	NOUN
gp-283	197	27	integrity	integrity	NOUN
gp-283	197	28	and	and	CCONJ
gp-283	197	29	reduce	reduce	VERB
gp-283	197	30	exposure	exposure	NOUN
gp-283	197	31	to	to	ADP
gp-283	197	32	legal	legal	ADJ
gp-283	197	33	liabilities	liability	NOUN
gp-283	197	34	.	.	PUNCT
gp-283	198	1	bibliography	bibliography	NOUN
gp-283	198	2	akhbar	akhbar	PROPN
gp-283	198	3	,	,	PUNCT
gp-283	198	4	r.	r.	PROPN
gp-283	198	5	a.	a.	PROPN
gp-283	198	6	,	,	PUNCT
gp-283	198	7	&	&	CCONJ
gp-283	198	8	sebrina	sebrina	PROPN
gp-283	198	9	,	,	PUNCT
gp-283	198	10	n.	n.	PROPN
gp-283	198	11	(	(	PUNCT
gp-283	198	12	2024	2024	NUM
gp-283	198	13	)	)	PUNCT
gp-283	198	14	.	.	PUNCT
gp-283	199	1	pengaruh	pengaruh	NOUN
gp-283	199	2	audit	audit	NOUN
gp-283	199	3	firm	firm	ADJ
gp-283	199	4	rotation	rotation	NOUN
gp-283	199	5	,	,	PUNCT
gp-283	199	6	komite	komite	ADJ
gp-283	199	7	audit	audit	NOUN
gp-283	199	8	,	,	PUNCT
gp-283	199	9	dan	dan	PROPN
gp-283	199	10	audit	audit	NOUN
gp-283	199	11	capacity	capacity	NOUN
gp-283	199	12	stress	stress	VERB
gp-283	199	13	terhadap	terhadap	PROPN
gp-283	199	14	kualitas	kualitas	PROPN
gp-283	199	15	audit	audit	PROPN
gp-283	199	16	:	:	PUNCT
gp-283	199	17	studi	studi	PROPN
gp-283	199	18	empiris	empiris	PROPN
gp-283	199	19	pada	pada	PROPN
gp-283	199	20	perusahaan	perusahaan	PROPN
gp-283	199	21	sub	sub	PROPN
gp-283	199	22	sektor	sektor	PROPN
gp-283	199	23	bank	bank	PROPN
gp-283	199	24	yang	yang	PROPN
gp-283	199	25	terdaftar	terdaftar	PROPN
gp-283	199	26	di	di	PROPN
gp-283	199	27	bei	bei	PROPN
gp-283	199	28	periode	periode	PROPN
gp-283	199	29	2018	2018	NUM
gp-283	199	30	-	-	SYM
gp-283	199	31	2022	2022	NUM
gp-283	199	32	.	.	PUNCT
gp-283	200	1	jurnal	jurnal	ADJ
gp-283	200	2	eksplorasi	eksplorasi	PROPN
gp-283	200	3	akuntansi	akuntansi	PROPN
gp-283	200	4	,	,	PUNCT
gp-283	200	5	6(3	6(3	NUM
gp-283	200	6	)	)	PUNCT
gp-283	200	7	,	,	PUNCT
gp-283	200	8	932–945	932–945	NUM
gp-283	200	9	.	.	PROPN
gp-283	201	1	https://doi.org/10.24036/jea.v6i3.1558	https://doi.org/10.24036/jea.v6i3.1558	PROPN
gp-283	201	2	ali	ali	PROPN
gp-283	201	3	,	,	PUNCT
gp-283	201	4	c.	c.	PROPN
gp-283	201	5	ben	ben	PROPN
gp-283	201	6	.	.	PROPN
gp-283	201	7	(	(	PUNCT
gp-283	201	8	2020	2020	NUM
gp-283	201	9	)	)	PUNCT
gp-283	201	10	.	.	PUNCT
gp-283	202	1	agency	agency	NOUN
gp-283	202	2	theory	theory	NOUN
gp-283	202	3	and	and	CCONJ
gp-283	202	4	fraud	fraud	NOUN
gp-283	202	5	.	.	PUNCT
gp-283	203	1	in	in	ADP
gp-283	203	2	corporate	corporate	ADJ
gp-283	203	3	fraud	fraud	NOUN
gp-283	203	4	exposed	expose	VERB
gp-283	203	5	:	:	PUNCT
gp-283	203	6	a	a	DET
gp-283	203	7	comprehensive	comprehensive	ADJ
gp-283	203	8	and	and	CCONJ
gp-283	203	9	holistic	holistic	ADJ
gp-283	203	10	approach	approach	NOUN
gp-283	203	11	.	.	PUNCT
gp-283	204	1	https://doi.org/https://doi.org/10.1108/978-178973-417-120201009	https://doi.org/https://doi.org/10.1108/978-178973-417-120201009	PROPN
gp-283	204	2	alzoubi	alzoubi	PROPN
gp-283	204	3	,	,	PUNCT
gp-283	204	4	e.	e.	PROPN
gp-283	204	5	s.	s.	PROPN
gp-283	204	6	s.	s.	PROPN
gp-283	204	7	(	(	PUNCT
gp-283	204	8	2018	2018	NUM
gp-283	204	9	)	)	PUNCT
gp-283	204	10	.	.	PUNCT
gp-283	205	1	audit	audit	NOUN
gp-283	205	2	quality	quality	NOUN
gp-283	205	3	,	,	PUNCT
gp-283	205	4	debt	debt	NOUN
gp-283	205	5	financing	financing	NOUN
gp-283	205	6	,	,	PUNCT
gp-283	205	7	and	and	CCONJ
gp-283	205	8	earnings	earning	NOUN
gp-283	205	9	management	management	NOUN
gp-283	205	10	:	:	PUNCT
gp-283	205	11	evidence	evidence	NOUN
gp-283	205	12	from	from	ADP
gp-283	205	13	jordan	jordan	PROPN
gp-283	205	14	.	.	PUNCT
gp-283	206	1	journal	journal	PROPN
gp-283	206	2	of	of	ADP
gp-283	206	3	international	international	ADJ
gp-283	206	4	accounting	accounting	NOUN
gp-283	206	5	,	,	PUNCT
gp-283	206	6	auditing	auditing	NOUN
gp-283	206	7	and	and	CCONJ
gp-283	206	8	taxation	taxation	NOUN
gp-283	206	9	,	,	PUNCT
gp-283	206	10	30	30	NUM
gp-283	206	11	,	,	PUNCT
gp-283	206	12	69–84	69–84	PROPN
gp-283	206	13	.	.	PUNCT
gp-283	207	1	https://doi.org/10.1016/j.intaccaudtax.2017.12.001	https://doi.org/10.1016/j.intaccaudtax.2017.12.001	PROPN
gp-283	207	2	amiruddin	amiruddin	PROPN
gp-283	207	3	,	,	PUNCT
gp-283	207	4	a.	a.	NOUN
gp-283	207	5	(	(	PUNCT
gp-283	207	6	2019	2019	NUM
gp-283	207	7	)	)	PUNCT
gp-283	207	8	.	.	PUNCT
gp-283	208	1	mediating	mediate	VERB
gp-283	208	2	effect	effect	NOUN
gp-283	208	3	of	of	ADP
gp-283	208	4	work	work	NOUN
gp-283	208	5	stress	stress	NOUN
gp-283	208	6	on	on	ADP
gp-283	208	7	the	the	DET
gp-283	208	8	influence	influence	NOUN
gp-283	208	9	of	of	ADP
gp-283	208	10	time	time	NOUN
gp-283	208	11	pressure	pressure	NOUN
gp-283	208	12	,	,	PUNCT
gp-283	208	13	work	work	NOUN
gp-283	208	14	–	–	PUNCT
gp-283	208	15	family	family	NOUN
gp-283	208	16	conflict	conflict	NOUN
gp-283	208	17	and	and	CCONJ
gp-283	208	18	role	role	NOUN
gp-283	208	19	ambiguity	ambiguity	NOUN
gp-283	208	20	on	on	ADP
gp-283	208	21	audit	audit	NOUN
gp-283	208	22	quality	quality	NOUN
gp-283	208	23	reduction	reduction	NOUN
gp-283	208	24	behavior	behavior	NOUN
gp-283	208	25	.	.	PUNCT
gp-283	209	1	international	international	ADJ
gp-283	209	2	journal	journal	PROPN
gp-283	209	3	of	of	ADP
gp-283	209	4	law	law	NOUN
gp-283	209	5	and	and	CCONJ
gp-283	209	6	management	management	NOUN
gp-283	209	7	,	,	PUNCT
gp-283	209	8	61(2	61(2	NUM
gp-283	209	9	)	)	PUNCT
gp-283	209	10	,	,	PUNCT
gp-283	209	11	434–454	434–454	NUM
gp-283	209	12	.	.	PUNCT
gp-283	210	1	https://doi.org/10.1108/ijlma-09-2017-0223	https://doi.org/10.1108/ijlma-09-2017-0223	PROPN
gp-283	210	2	ananda	ananda	PROPN
gp-283	210	3	,	,	PUNCT
gp-283	210	4	c.	c.	PROPN
gp-283	210	5	,	,	PUNCT
gp-283	210	6	&	&	CCONJ
gp-283	210	7	faisal	faisal	PROPN
gp-283	210	8	,	,	PUNCT
gp-283	210	9	f.	f.	PROPN
gp-283	210	10	(	(	PUNCT
gp-283	210	11	2023	2023	NUM
gp-283	210	12	)	)	PUNCT
gp-283	210	13	.	.	PUNCT
gp-283	211	1	audit	audit	NOUN
gp-283	211	2	fees	fee	NOUN
gp-283	211	3	,	,	PUNCT
gp-283	211	4	audit	audit	NOUN
gp-283	211	5	tenure	tenure	NOUN
gp-283	211	6	,	,	PUNCT
gp-283	211	7	auditor	auditor	NOUN
gp-283	211	8	industry	industry	NOUN
gp-283	211	9	specialization	specialization	NOUN
gp-283	211	10	,	,	PUNCT
gp-283	211	11	audit	audit	NOUN
gp-283	211	12	firm	firm	ADJ
gp-283	211	13	size	size	NOUN
gp-283	211	14	,	,	PUNCT
gp-283	211	15	and	and	CCONJ
gp-283	211	16	audit	audit	NOUN
gp-283	211	17	quality	quality	NOUN
gp-283	211	18	:	:	PUNCT
gp-283	211	19	evidence	evidence	NOUN
gp-283	211	20	from	from	ADP
gp-283	211	21	indonesian	indonesian	ADJ
gp-283	211	22	listed	list	VERB
gp-283	211	23	companies	company	NOUN
gp-283	211	24	.	.	PUNCT
gp-283	212	1	jurnal	jurnal	ADJ
gp-283	212	2	dinamika	dinamika	PROPN
gp-283	212	3	akuntansi	akuntansi	PROPN
gp-283	212	4	dan	dan	PROPN
gp-283	212	5	bisnis	bisnis	PROPN
gp-283	212	6	,	,	PUNCT
gp-283	212	7	10(2	10(2	NUM
gp-283	212	8	)	)	PUNCT
gp-283	212	9	,	,	PUNCT
gp-283	212	10	213–230	213–230	NUM
gp-283	212	11	.	.	PUNCT
gp-283	212	12	https://doi.org/10.24815/jdab.v10i2.27750	https://doi.org/10.24815/jdab.v10i2.27750	NOUN
gp-283	212	13	arens	arens	PROPN
gp-283	212	14	,	,	PUNCT
gp-283	212	15	a.	a.	NOUN
gp-283	212	16	a.	a.	PROPN
gp-283	212	17	,	,	PUNCT
gp-283	212	18	elder	elder	NOUN
gp-283	212	19	,	,	PUNCT
gp-283	212	20	r.	r.	PROPN
gp-283	212	21	j.	j.	PROPN
gp-283	212	22	,	,	PUNCT
gp-283	212	23	&	&	CCONJ
gp-283	212	24	beasley	beasley	PROPN
gp-283	212	25	,	,	PUNCT
gp-283	212	26	m.	m.	PROPN
gp-283	212	27	s.	s.	PROPN
gp-283	212	28	(	(	PUNCT
gp-283	212	29	2014	2014	NUM
gp-283	212	30	)	)	PUNCT
gp-283	212	31	.	.	PUNCT
gp-283	213	1	auditing	auditing	NOUN
gp-283	213	2	and	and	CCONJ
gp-283	213	3	assurance	assurance	NOUN
gp-283	213	4	services	service	NOUN
gp-283	213	5	:	:	PUNCT
gp-283	213	6	an	an	DET
gp-283	213	7	integrated	integrated	ADJ
gp-283	213	8	approach	approach	NOUN
gp-283	213	9	.	.	PUNCT
gp-283	214	1	choi	choi	NOUN
gp-283	214	2	,	,	PUNCT
gp-283	214	3	j.-h	j.-h	PROPN
gp-283	214	4	.	.	PUNCT
gp-283	214	5	,	,	PUNCT
gp-283	214	6	kim	kim	PROPN
gp-283	214	7	,	,	PUNCT
gp-283	214	8	c.	c.	PROPN
gp-283	214	9	(	(	PUNCT
gp-283	214	10	francis	francis	PROPN
gp-283	214	11	)	)	PUNCT
gp-283	214	12	,	,	PUNCT
gp-283	214	13	kim	kim	PROPN
gp-283	214	14	,	,	PUNCT
gp-283	214	15	j.-b	j.-b	PROPN
gp-283	214	16	.	.	PROPN
gp-283	214	17	,	,	PUNCT
gp-283	214	18	&	&	CCONJ
gp-283	214	19	zang	zang	PROPN
gp-283	214	20	,	,	PUNCT
gp-283	214	21	y.	y.	PROPN
gp-283	214	22	(	(	PUNCT
gp-283	214	23	2010	2010	NUM
gp-283	214	24	)	)	PUNCT
gp-283	214	25	.	.	PUNCT
gp-283	215	1	audit	audit	NOUN
gp-283	215	2	office	office	NOUN
gp-283	215	3	size	size	NOUN
gp-283	215	4	,	,	PUNCT
gp-283	215	5	audit	audit	NOUN
gp-283	215	6	quality	quality	NOUN
gp-283	215	7	,	,	PUNCT
gp-283	215	8	and	and	CCONJ
gp-283	215	9	audit	audit	NOUN
gp-283	215	10	pricing	pricing	NOUN
gp-283	215	11	.	.	PUNCT
gp-283	216	1	auditing	auditing	NOUN
gp-283	216	2	:	:	PUNCT
gp-283	216	3	a	a	DET
gp-283	216	4	journal	journal	NOUN
gp-283	216	5	of	of	ADP
gp-283	216	6	practice	practice	NOUN
gp-283	216	7	&	&	CCONJ
gp-283	216	8	theory	theory	NOUN
gp-283	216	9	,	,	PUNCT
gp-283	216	10	29(1	29(1	NUM
gp-283	216	11	)	)	PUNCT
gp-283	216	12	,	,	PUNCT
gp-283	216	13	73–97	73–97	NUM
gp-283	216	14	.	.	PUNCT
gp-283	217	1	https://doi.org/10.2308/aud.2010.29.1.73	https://doi.org/10.2308/aud.2010.29.1.73	PROPN
gp-283	217	2	corbella	corbella	PROPN
gp-283	217	3	,	,	PUNCT
gp-283	217	4	s.	s.	PROPN
gp-283	217	5	,	,	PUNCT
gp-283	217	6	florio	florio	PROPN
gp-283	217	7	,	,	PUNCT
gp-283	217	8	c.	c.	PROPN
gp-283	217	9	,	,	PUNCT
gp-283	217	10	gotti	gotti	PROPN
gp-283	217	11	,	,	PUNCT
gp-283	217	12	g.	g.	PROPN
gp-283	217	13	,	,	PUNCT
gp-283	217	14	&	&	CCONJ
gp-283	217	15	mastrolia	mastrolia	PROPN
gp-283	217	16	,	,	PUNCT
gp-283	217	17	s.	s.	PROPN
gp-283	217	18	a.	a.	PROPN
gp-283	217	19	(	(	PUNCT
gp-283	217	20	2015	2015	NUM
gp-283	217	21	)	)	PUNCT
gp-283	217	22	.	.	PUNCT
gp-283	218	1	audit	audit	NOUN
gp-283	218	2	firm	firm	ADJ
gp-283	218	3	rotation	rotation	NOUN
gp-283	218	4	,	,	PUNCT
gp-283	218	5	audit	audit	NOUN
gp-283	218	6	fees	fee	NOUN
gp-283	218	7	and	and	CCONJ
gp-283	218	8	audit	audit	NOUN
gp-283	218	9	quality	quality	NOUN
gp-283	218	10	:	:	PUNCT
gp-283	218	11	the	the	DET
gp-283	218	12	experience	experience	NOUN
gp-283	218	13	of	of	ADP
gp-283	218	14	italian	italian	ADJ
gp-283	218	15	public	public	ADJ
gp-283	218	16	companies	company	NOUN
gp-283	218	17	.	.	PUNCT
gp-283	219	1	journal	journal	PROPN
gp-283	219	2	of	of	ADP
gp-283	219	3	international	international	ADJ
gp-283	219	4	accounting	accounting	NOUN
gp-283	219	5	,	,	PUNCT
gp-283	219	6	auditing	auditing	NOUN
gp-283	219	7	and	and	CCONJ
gp-283	219	8	taxation	taxation	NOUN
gp-283	219	9	,	,	PUNCT
gp-283	219	10	25	25	NUM
gp-283	219	11	,	,	PUNCT
gp-283	219	12	46–66	46–66	NUM
gp-283	219	13	.	.	PUNCT
gp-283	220	1	https://doi.org/10.1016/j.intaccaudtax.2015.10.003	https://doi.org/10.1016/j.intaccaudtax.2015.10.003	ADJ
gp-283	220	2	damayanti	damayanti	NOUN
gp-283	220	3	,	,	PUNCT
gp-283	220	4	e.	e.	PROPN
gp-283	220	5	w.	w.	PROPN
gp-283	220	6	,	,	PUNCT
gp-283	220	7	&	&	CCONJ
gp-283	220	8	aufa	aufa	PROPN
gp-283	220	9	,	,	PUNCT
gp-283	220	10	m.	m.	NOUN
gp-283	220	11	(	(	PUNCT
gp-283	220	12	2022	2022	NUM
gp-283	220	13	)	)	PUNCT
gp-283	220	14	.	.	PUNCT
gp-283	221	1	pengaruh	pengaruh	NOUN
gp-283	221	2	audit	audit	NOUN
gp-283	221	3	fee	fee	NOUN
gp-283	221	4	dan	dan	PROPN
gp-283	221	5	audit	audit	PROPN
gp-283	221	6	tenure	tenure	NOUN
gp-283	221	7	terhadap	terhadap	PROPN
gp-283	221	8	kualitas	kualitas	PROPN
gp-283	221	9	audit	audit	PROPN
gp-283	221	10	.	.	PUNCT
gp-283	222	1	sinomika	sinomika	PROPN
gp-283	222	2	journal	journal	PROPN
gp-283	222	3	:	:	PUNCT
gp-283	222	4	publikasi	publikasi	NOUN
gp-283	222	5	ilmiah	ilmiah	PROPN
gp-283	222	6	bidang	bidang	PROPN
gp-283	222	7	ekonomi	ekonomi	PROPN
gp-283	222	8	dan	dan	PROPN
gp-283	222	9	akuntansi	akuntansi	PROPN
gp-283	222	10	,	,	PUNCT
gp-283	222	11	1(3	1(3	NUM
gp-283	222	12	)	)	PUNCT
gp-283	222	13	,	,	PUNCT
gp-283	222	14	497–512	497–512	NUM
gp-283	222	15	.	.	PUNCT
gp-283	223	1	https://doi.org/10.54443/sinomika.v1i3.293	https://doi.org/10.54443/sinomika.v1i3.293	PROPN
gp-283	223	2	dong	dong	PROPN
gp-283	223	3	,	,	PUNCT
gp-283	223	4	x.	x.	NOUN
gp-283	223	5	(	(	PUNCT
gp-283	223	6	2024	2024	NUM
gp-283	223	7	)	)	PUNCT
gp-283	223	8	.	.	PUNCT
gp-283	224	1	determinants	determinant	NOUN
gp-283	224	2	of	of	ADP
gp-283	224	3	working	work	VERB
gp-283	224	4	capital	capital	NOUN
gp-283	224	5	in	in	ADP
gp-283	224	6	consumer	consumer	NOUN
gp-283	224	7	non	non	ADJ
gp-283	224	8	-	-	ADJ
gp-283	224	9	cyclicals	cyclical	NOUN
gp-283	224	10	sector	sector	NOUN
gp-283	224	11	:	:	PUNCT
gp-283	224	12	an	an	DET
gp-283	224	13	empirical	empirical	ADJ
gp-283	224	14	research	research	NOUN
gp-283	224	15	on	on	ADP
gp-283	224	16	lse	lse	NOUN
gp-283	224	17	-	-	PUNCT
gp-283	224	18	listed	list	VERB
gp-283	224	19	companies	company	NOUN
gp-283	224	20	.	.	PUNCT
gp-283	225	1	highlights	highlight	NOUN
gp-283	225	2	in	in	ADP
gp-283	225	3	business	business	NOUN
gp-283	225	4	,	,	PUNCT
gp-283	225	5	economics	economic	NOUN
gp-283	225	6	and	and	CCONJ
gp-283	225	7	management	management	NOUN
gp-283	225	8	,	,	PUNCT
gp-283	225	9	24	24	NUM
gp-283	225	10	,	,	PUNCT
gp-283	225	11	2003–2008	2003–2008	NUM
gp-283	225	12	.	.	PUNCT
gp-283	226	1	https://doi.org/10.54097/agpw2889	https://doi.org/10.54097/agpw2889	PROPN
gp-283	226	2	audit	audit	NOUN
gp-283	226	3	quality	quality	NOUN
gp-283	226	4	in	in	ADP
gp-283	226	5	emerging	emerge	VERB
gp-283	226	6	markets	market	NOUN
gp-283	226	7	:	:	PUNCT
gp-283	226	8	evidence	evidence	NOUN
gp-283	226	9	from	from	ADP
gp-283	226	10	indonesia	indonesia	PROPN
gp-283	226	11	's	's	PART
gp-283	226	12	consumer	consumer	NOUN
gp-283	226	13	industry	industry	NOUN
gp-283	226	14	1469	1469	NUM
gp-283	226	15	effendi	effendi	X
gp-283	226	16	,	,	PUNCT
gp-283	226	17	e.	e.	PROPN
gp-283	226	18	,	,	PUNCT
gp-283	226	19	&	&	CCONJ
gp-283	226	20	ulhaq	ulhaq	PROPN
gp-283	226	21	,	,	PUNCT
gp-283	226	22	r.	r.	PROPN
gp-283	226	23	d.	d.	PROPN
gp-283	226	24	(	(	PUNCT
gp-283	226	25	2021	2021	NUM
gp-283	226	26	)	)	PUNCT
gp-283	226	27	.	.	PUNCT
gp-283	227	1	pengaruh	pengaruh	NOUN
gp-283	227	2	audit	audit	NOUN
gp-283	227	3	tenure	tenure	NOUN
gp-283	227	4	,	,	PUNCT
gp-283	227	5	reputasi	reputasi	NOUN
gp-283	227	6	auditor	auditor	NOUN
gp-283	227	7	,	,	PUNCT
gp-283	227	8	ukuran	ukuran	PROPN
gp-283	227	9	perusahaan	perusahaan	PROPN
gp-283	227	10	dan	dan	PROPN
gp-283	227	11	komite	komite	PROPN
gp-283	227	12	audit	audit	PROPN
gp-283	227	13	terhadap	terhadap	PROPN
gp-283	227	14	kualitas	kualitas	PROPN
gp-283	227	15	audit	audit	NOUN
gp-283	227	16	(	(	PUNCT
gp-283	227	17	studi	studi	PROPN
gp-283	227	18	empiris	empiris	PROPN
gp-283	227	19	pada	pada	PROPN
gp-283	227	20	perusahaan	perusahaan	PROPN
gp-283	227	21	pertambangan	pertambangan	PROPN
gp-283	227	22	yang	yang	PROPN
gp-283	227	23	terdaftar	terdaftar	PROPN
gp-283	227	24	di	di	PROPN
gp-283	227	25	bursa	bursa	PROPN
gp-283	227	26	efek	efek	NOUN
gp-283	227	27	indonesia	indonesia	PROPN
gp-283	227	28	tahun	tahun	PROPN
gp-283	227	29	2015	2015	NUM
gp-283	227	30	-	-	SYM
gp-283	227	31	2018	2018	NUM
gp-283	227	32	)	)	PUNCT
gp-283	227	33	.	.	PUNCT
gp-283	228	1	jurnal	jurnal	ADJ
gp-283	228	2	ilmiah	ilmiah	PROPN
gp-283	228	3	mea	mea	INTJ
gp-283	228	4	(	(	PUNCT
gp-283	228	5	manajemen	manajeman	NOUN
gp-283	228	6	,	,	PUNCT
gp-283	228	7	ekonomi	ekonomi	PROPN
gp-283	228	8	,	,	PUNCT
gp-283	228	9	dan	dan	PROPN
gp-283	228	10	akuntansi	akuntansi	PROPN
gp-283	228	11	)	)	PUNCT
gp-283	228	12	,	,	PUNCT
gp-283	228	13	5(2	5(2	NUM
gp-283	228	14	)	)	PUNCT
gp-283	228	15	.	.	PUNCT
gp-283	229	1	fachrunnisa	fachrunnisa	NOUN
gp-283	229	2	,	,	PUNCT
gp-283	229	3	z.	z.	PROPN
gp-283	229	4	,	,	PUNCT
gp-283	229	5	&	&	CCONJ
gp-283	229	6	ramadhani	ramadhani	ADJ
gp-283	229	7	,	,	PUNCT
gp-283	229	8	n.	n.	PROPN
gp-283	229	9	d.	d.	PROPN
gp-283	229	10	(	(	PUNCT
gp-283	229	11	2024	2024	NUM
gp-283	229	12	)	)	PUNCT
gp-283	229	13	.	.	PUNCT
gp-283	230	1	apakah	apakah	PROPN
gp-283	230	2	faktor	faktor	PROPN
gp-283	230	3	yang	yang	PROPN
gp-283	230	4	mempengaruhi	mempengaruhi	VERB
gp-283	230	5	kualitas	kualita	NOUN
gp-283	230	6	audit	audit	PROPN
gp-283	230	7	?	?	PUNCT
gp-283	231	1	ditinjau	ditinjau	PROPN
gp-283	231	2	dari	dari	PROPN
gp-283	231	3	teori	teori	PROPN
gp-283	231	4	atribusi	atribusi	NOUN
gp-283	231	5	.	.	PUNCT
gp-283	232	1	upy	upy	PROPN
gp-283	232	2	business	business	NOUN
gp-283	232	3	and	and	CCONJ
gp-283	232	4	management	management	NOUN
gp-283	232	5	journal	journal	NOUN
gp-283	232	6	(	(	PUNCT
gp-283	232	7	umbj	umbj	ADJ
gp-283	232	8	)	)	PUNCT
gp-283	232	9	,	,	PUNCT
gp-283	232	10	3(1	3(1	NUM
gp-283	232	11	)	)	PUNCT
gp-283	232	12	,	,	PUNCT
gp-283	232	13	38–46	38–46	NUM
gp-283	232	14	.	.	PUNCT
gp-283	233	1	https://doi.org/10.31316/ubmj.v3i1.5394	https://doi.org/10.31316/ubmj.v3i1.5394	PROPN
gp-283	233	2	francis	francis	PROPN
gp-283	233	3	,	,	PUNCT
gp-283	233	4	j.	j.	PROPN
gp-283	233	5	r.	r.	PROPN
gp-283	233	6	,	,	PUNCT
gp-283	233	7	michas	michas	PROPN
gp-283	233	8	,	,	PUNCT
gp-283	233	9	p.	p.	PROPN
gp-283	233	10	n.	n.	PROPN
gp-283	233	11	,	,	PUNCT
gp-283	233	12	&	&	CCONJ
gp-283	233	13	yu	yu	PROPN
gp-283	233	14	,	,	PUNCT
gp-283	233	15	m.	m.	PROPN
gp-283	233	16	d.	d.	PROPN
gp-283	233	17	(	(	PUNCT
gp-283	233	18	2012	2012	NUM
gp-283	233	19	)	)	PUNCT
gp-283	233	20	.	.	PUNCT
gp-283	234	1	office	office	NOUN
gp-283	234	2	size	size	NOUN
gp-283	234	3	of	of	ADP
gp-283	234	4	big	big	ADJ
gp-283	234	5	4	4	NUM
gp-283	234	6	auditors	auditor	NOUN
gp-283	234	7	and	and	CCONJ
gp-283	234	8	client	client	NOUN
gp-283	234	9	restatements	restatement	NOUN
gp-283	234	10	.	.	PUNCT
gp-283	235	1	ssrn	ssrn	PROPN
gp-283	235	2	electronic	electronic	ADJ
gp-283	235	3	journal	journal	PROPN
gp-283	235	4	.	.	PUNCT
gp-283	236	1	https://doi.org/10.2139/ssrn.2135803	https://doi.org/10.2139/ssrn.2135803	PROPN
gp-283	236	2	graaf	graaf	PROPN
gp-283	236	3	,	,	PUNCT
gp-283	236	4	f.	f.	PROPN
gp-283	236	5	w.	w.	PROPN
gp-283	236	6	(	(	PUNCT
gp-283	236	7	2011	2011	NUM
gp-283	236	8	)	)	PUNCT
gp-283	236	9	.	.	PUNCT
gp-283	237	1	the	the	DET
gp-283	237	2	effects	effect	NOUN
gp-283	237	3	of	of	ADP
gp-283	237	4	ifrs	ifrs	NOUN
gp-283	237	5	8	8	NUM
gp-283	237	6	geographical	geographical	ADJ
gp-283	237	7	disclosure	disclosure	NOUN
gp-283	237	8	changes	change	NOUN
gp-283	237	9	on	on	ADP
gp-283	237	10	the	the	DET
gp-283	237	11	valuation	valuation	NOUN
gp-283	237	12	of	of	ADP
gp-283	237	13	foreign	foreign	ADJ
gp-283	237	14	earnings	earning	NOUN
gp-283	237	15	.	.	PUNCT
gp-283	238	1	ismail	ismail	PROPN
gp-283	238	2	,	,	PUNCT
gp-283	238	3	ai	ai	PROPN
gp-283	238	4	.	.	PUNCT
gp-283	239	1	h.	h.	PROPN
gp-283	239	2	,	,	PUNCT
gp-283	239	3	merejok	merejok	PROPN
gp-283	239	4	,	,	PUNCT
gp-283	239	5	n.	n.	PROPN
gp-283	239	6	binti	binti	PROPN
gp-283	239	7	m.	m.	PROPN
gp-283	239	8	,	,	PUNCT
gp-283	239	9	dangi	dangi	PROPN
gp-283	239	10	,	,	PUNCT
gp-283	239	11	m.	m.	PROPN
gp-283	239	12	r.	r.	PROPN
gp-283	239	13	m.	m.	PROPN
gp-283	239	14	,	,	PUNCT
gp-283	239	15	&	&	CCONJ
gp-283	239	16	saad	saad	PROPN
gp-283	239	17	,	,	PUNCT
gp-283	239	18	s.	s.	PROPN
gp-283	239	19	(	(	PUNCT
gp-283	239	20	2019	2019	NUM
gp-283	239	21	)	)	PUNCT
gp-283	239	22	.	.	PUNCT
gp-283	240	1	does	do	AUX
gp-283	240	2	audit	audit	VERB
gp-283	240	3	quality	quality	NOUN
gp-283	240	4	matters	matter	NOUN
gp-283	240	5	in	in	ADP
gp-283	240	6	malaysian	malaysian	ADJ
gp-283	240	7	public	public	ADJ
gp-283	240	8	sector	sector	NOUN
gp-283	240	9	auditing	auditing	NOUN
gp-283	240	10	?	?	PUNCT
gp-283	241	1	journal	journal	PROPN
gp-283	241	2	of	of	ADP
gp-283	241	3	academia	academia	PROPN
gp-283	241	4	,	,	PUNCT
gp-283	241	5	7(1	7(1	NUM
gp-283	241	6	)	)	PUNCT
gp-283	241	7	,	,	PUNCT
gp-283	241	8	102–116	102–116	NUM
gp-283	241	9	.	.	PUNCT
gp-283	242	1	kamil	kamil	PROPN
gp-283	242	2	,	,	PUNCT
gp-283	242	3	i.	i.	PROPN
gp-283	242	4	(	(	PUNCT
gp-283	242	5	2020	2020	NUM
gp-283	242	6	)	)	PUNCT
gp-283	242	7	.	.	PUNCT
gp-283	243	1	the	the	DET
gp-283	243	2	effect	effect	NOUN
gp-283	243	3	of	of	ADP
gp-283	243	4	audit	audit	NOUN
gp-283	243	5	fee	fee	NOUN
gp-283	243	6	,	,	PUNCT
gp-283	243	7	audit	audit	NOUN
gp-283	243	8	tenure	tenure	NOUN
gp-283	243	9	,	,	PUNCT
gp-283	243	10	and	and	CCONJ
gp-283	243	11	audit	audit	NOUN
gp-283	243	12	company	company	NOUN
gp-283	243	13	size	size	NOUN
gp-283	243	14	of	of	ADP
gp-283	243	15	audit	audit	NOUN
gp-283	243	16	quality	quality	NOUN
gp-283	243	17	in	in	ADP
gp-283	243	18	goods	good	NOUN
gp-283	243	19	consumer	consumer	NOUN
gp-283	243	20	companies	company	NOUN
gp-283	243	21	listed	list	VERB
gp-283	243	22	in	in	ADP
gp-283	243	23	indonesia	indonesia	PROPN
gp-283	243	24	stock	stock	PROPN
gp-283	243	25	exchange	exchange	PROPN
gp-283	243	26	(	(	PUNCT
gp-283	243	27	bei	bei	PROPN
gp-283	243	28	)	)	PUNCT
gp-283	243	29	in	in	ADP
gp-283	243	30	2016	2016	NUM
gp-283	243	31	-	-	SYM
gp-283	243	32	2019	2019	NUM
gp-283	243	33	.	.	PUNCT
gp-283	244	1	international	international	ADJ
gp-283	244	2	journal	journal	PROPN
gp-283	244	3	of	of	ADP
gp-283	244	4	management	management	NOUN
gp-283	244	5	studies	study	NOUN
gp-283	244	6	and	and	CCONJ
gp-283	244	7	social	social	ADJ
gp-283	244	8	science	science	NOUN
gp-283	244	9	research	research	NOUN
gp-283	244	10	,	,	PUNCT
gp-283	244	11	170	170	NUM
gp-283	244	12	.	.	PUNCT
gp-283	245	1	www.ijmsssr.org	www.ijmsssr.org	PROPN
gp-283	245	2	lópez	lópez	PROPN
gp-283	245	3	,	,	PUNCT
gp-283	245	4	d.	d.	PROPN
gp-283	245	5	m.	m.	PROPN
gp-283	245	6	,	,	PUNCT
gp-283	245	7	&	&	CCONJ
gp-283	245	8	peters	peters	PROPN
gp-283	245	9	,	,	PUNCT
gp-283	245	10	g.	g.	PROPN
gp-283	245	11	f.	f.	PROPN
gp-283	245	12	(	(	PUNCT
gp-283	245	13	2012	2012	NUM
gp-283	245	14	)	)	PUNCT
gp-283	245	15	.	.	PUNCT
gp-283	246	1	the	the	DET
gp-283	246	2	effect	effect	NOUN
gp-283	246	3	of	of	ADP
gp-283	246	4	workload	workload	NOUN
gp-283	246	5	compression	compression	NOUN
gp-283	246	6	on	on	ADP
gp-283	246	7	audit	audit	NOUN
gp-283	246	8	quality	quality	NOUN
gp-283	246	9	.	.	PUNCT
gp-283	247	1	auditing	auditing	NOUN
gp-283	247	2	:	:	PUNCT
gp-283	247	3	a	a	DET
gp-283	247	4	journal	journal	NOUN
gp-283	247	5	of	of	ADP
gp-283	247	6	practice	practice	NOUN
gp-283	247	7	&	&	CCONJ
gp-283	247	8	theory	theory	NOUN
gp-283	247	9	,	,	PUNCT
gp-283	247	10	31(4	31(4	NUM
gp-283	247	11	)	)	PUNCT
gp-283	247	12	,	,	PUNCT
gp-283	247	13	139–165	139–165	NUM
gp-283	247	14	.	.	PUNCT
gp-283	248	1	https://doi.org/10.2308/ajpt-10305	https://doi.org/10.2308/ajpt-10305	PROPN
gp-283	248	2	lusiani	lusiani	PROPN
gp-283	248	3	,	,	PUNCT
gp-283	248	4	s.	s.	PROPN
gp-283	248	5	,	,	PUNCT
gp-283	248	6	&	&	CCONJ
gp-283	248	7	khafid	khafid	PROPN
gp-283	248	8	,	,	PUNCT
gp-283	248	9	m.	m.	NOUN
gp-283	248	10	(	(	PUNCT
gp-283	248	11	2022	2022	NUM
gp-283	248	12	)	)	PUNCT
gp-283	248	13	.	.	PUNCT
gp-283	249	1	pengaruh	pengaruh	NOUN
gp-283	249	2	profitabilitas	profitabilita	NOUN
gp-283	249	3	,	,	PUNCT
gp-283	249	4	sturktur	sturktur	PROPN
gp-283	249	5	modal	modal	NOUN
gp-283	249	6	dan	dan	PROPN
gp-283	249	7	ukuran	ukuran	PROPN
gp-283	249	8	perusahaan	perusahaan	PROPN
gp-283	249	9	terhadap	terhadap	PROPN
gp-283	249	10	kualitas	kualitas	PROPN
gp-283	249	11	laba	laba	PROPN
gp-283	249	12	dengan	dengan	PROPN
gp-283	249	13	kepemilikan	kepemilikan	PROPN
gp-283	249	14	manajerial	manajerial	PROPN
gp-283	249	15	sebagai	sebagai	PROPN
gp-283	249	16	variabel	variabel	PROPN
gp-283	249	17	moderating	moderating	PROPN
gp-283	249	18	.	.	PUNCT
gp-283	250	1	owner	owner	NOUN
gp-283	250	2	,	,	PUNCT
gp-283	250	3	6(1	6(1	NUM
gp-283	250	4	)	)	PUNCT
gp-283	250	5	,	,	PUNCT
gp-283	250	6	1043–1055	1043–1055	NUM
gp-283	250	7	.	.	PUNCT
gp-283	251	1	https://doi.org/10.33395/owner.v6i1.719	https://doi.org/10.33395/owner.v6i1.719	PROPN
gp-283	251	2	maharani	maharani	PROPN
gp-283	251	3	,	,	PUNCT
gp-283	251	4	d.	d.	PROPN
gp-283	251	5	p.	p.	PROPN
gp-283	251	6	,	,	PUNCT
gp-283	251	7	&	&	CCONJ
gp-283	251	8	dura	dura	PROPN
gp-283	251	9	,	,	PUNCT
gp-283	251	10	j.	j.	PROPN
gp-283	251	11	(	(	PUNCT
gp-283	251	12	2023	2023	NUM
gp-283	251	13	)	)	PUNCT
gp-283	251	14	.	.	PUNCT
gp-283	252	1	pengaruh	pengaruh	PROPN
gp-283	252	2	risiko	risiko	PROPN
gp-283	252	3	litigasi	litigasi	PROPN
gp-283	252	4	,	,	PUNCT
gp-283	252	5	intensitas	intensitas	PROPN
gp-283	252	6	modal	modal	PROPN
gp-283	252	7	dan	dan	PROPN
gp-283	252	8	financial	financial	PROPN
gp-283	252	9	distress	distress	PROPN
gp-283	252	10	terhadap	terhadap	PROPN
gp-283	252	11	konservatisme	konservatisme	PROPN
gp-283	252	12	akuntansi	akuntansi	PROPN
gp-283	252	13	.	.	PUNCT
gp-283	253	1	jurnal	jurnal	ADJ
gp-283	253	2	ilmiah	ilmiah	PROPN
gp-283	253	3	bisnis	bisnis	PROPN
gp-283	253	4	dan	dan	PROPN
gp-283	253	5	ekonomi	ekonomi	PROPN
gp-283	253	6	asia	asia	PROPN
gp-283	253	7	,	,	PUNCT
gp-283	253	8	17(2	17(2	NUM
gp-283	253	9	)	)	PUNCT
gp-283	253	10	,	,	PUNCT
gp-283	253	11	226–238	226–238	NUM
gp-283	253	12	.	.	X
gp-283	253	13	https://doi.org/10.32815/jibeka.v17i2.1697	https://doi.org/10.32815/jibeka.v17i2.1697	NUM
gp-283	253	14	majidah	majidah	PROPN
gp-283	253	15	,	,	PUNCT
gp-283	253	16	m.	m.	NOUN
gp-283	253	17	,	,	PUNCT
gp-283	253	18	&	&	CCONJ
gp-283	253	19	deaprila	deaprila	PROPN
gp-283	253	20	,	,	PUNCT
gp-283	253	21	z.	z.	PROPN
gp-283	253	22	z.	z.	PROPN
gp-283	253	23	(	(	PUNCT
gp-283	253	24	2022	2022	NUM
gp-283	253	25	)	)	PUNCT
gp-283	253	26	.	.	PUNCT
gp-283	254	1	capital	capital	NOUN
gp-283	254	2	intensity	intensity	NOUN
gp-283	254	3	,	,	PUNCT
gp-283	254	4	conflict	conflict	NOUN
gp-283	254	5	of	of	ADP
gp-283	254	6	interest	interest	NOUN
gp-283	254	7	,	,	PUNCT
gp-283	254	8	litigation	litigation	NOUN
gp-283	254	9	risk	risk	NOUN
gp-283	254	10	,	,	PUNCT
gp-283	254	11	and	and	CCONJ
gp-283	254	12	growth	growth	NOUN
gp-283	254	13	opportunity	opportunity	NOUN
gp-283	254	14	as	as	ADP
gp-283	254	15	determinants	determinant	NOUN
gp-283	254	16	of	of	ADP
gp-283	254	17	prudence	prudence	NOUN
gp-283	254	18	.	.	PUNCT
gp-283	255	1	proceedings	proceeding	NOUN
gp-283	255	2	of	of	ADP
gp-283	255	3	the	the	DET
gp-283	255	4	3	3	NUM
gp-283	255	5	asia	asia	PROPN
gp-283	255	6	pacific	pacific	PROPN
gp-283	255	7	international	international	PROPN
gp-283	255	8	conference	conference	PROPN
gp-283	255	9	on	on	ADP
gp-283	255	10	industrial	industrial	ADJ
gp-283	255	11	engineering	engineering	NOUN
gp-283	255	12	and	and	CCONJ
gp-283	255	13	operations	operation	NOUN
gp-283	255	14	management	management	NOUN
gp-283	255	15	.	.	PUNCT
gp-283	256	1	maux	maux	PROPN
gp-283	256	2	,	,	PUNCT
gp-283	256	3	j.	j.	PROPN
gp-283	256	4	le	le	PROPN
gp-283	256	5	,	,	PUNCT
gp-283	256	6	&	&	CCONJ
gp-283	256	7	francoeur	francoeur	PROPN
gp-283	256	8	,	,	PUNCT
gp-283	256	9	c.	c.	PROPN
gp-283	256	10	(	(	PUNCT
gp-283	256	11	2014	2014	NUM
gp-283	256	12	)	)	PUNCT
gp-283	256	13	.	.	PUNCT
gp-283	257	1	block	block	PROPN
gp-283	257	2	premia	premia	PROPN
gp-283	257	3	,	,	PUNCT
gp-283	257	4	litigation	litigation	NOUN
gp-283	257	5	risk	risk	NOUN
gp-283	257	6	,	,	PUNCT
gp-283	257	7	and	and	CCONJ
gp-283	257	8	shareholder	shareholder	NOUN
gp-283	257	9	protection	protection	NOUN
gp-283	257	10	.	.	PUNCT
gp-283	258	1	european	european	ADJ
gp-283	258	2	financial	financial	ADJ
gp-283	258	3	management	management	NOUN
gp-283	258	4	,	,	PUNCT
gp-283	258	5	20(4	20(4	NOUN
gp-283	258	6	)	)	PUNCT
gp-283	258	7	,	,	PUNCT
gp-283	258	8	756–769	756–769	NUM
gp-283	258	9	.	.	PUNCT
gp-283	259	1	https://doi.org/10.1111/eufm.12005	https://doi.org/10.1111/eufm.12005	PROPN
gp-283	259	2	nadya	nadya	PROPN
gp-283	259	3	,	,	PUNCT
gp-283	259	4	k.	k.	PROPN
gp-283	259	5	(	(	PUNCT
gp-283	259	6	2023	2023	NUM
gp-283	259	7	,	,	PUNCT
gp-283	259	8	august	august	PROPN
gp-283	259	9	29	29	NUM
gp-283	259	10	)	)	PUNCT
gp-283	259	11	.	.	PUNCT
gp-283	260	1	apa	apa	PROPN
gp-283	260	2	itu	itu	PROPN
gp-283	260	3	consumer	consumer	PROPN
gp-283	260	4	non	non	PROPN
gp-283	260	5	cyclical	cyclical	ADJ
gp-283	260	6	:	:	PUNCT
gp-283	260	7	definisi	definisi	PROPN
gp-283	260	8	dan	dan	PROPN
gp-283	260	9	contoh	contoh	PROPN
gp-283	260	10	sahamnya	sahamnya	PROPN
gp-283	260	11	di	di	PROPN
gp-283	260	12	pasar	pasar	PROPN
gp-283	260	13	modal	modal	PROPN
gp-283	260	14	.	.	PUNCT
gp-283	261	1	idx	idx	PROPN
gp-283	261	2	channel	channel	PROPN
gp-283	261	3	.	.	PUNCT
gp-283	262	1	nguyen	nguyen	PROPN
gp-283	262	2	van	van	PROPN
gp-283	262	3	,	,	PUNCT
gp-283	262	4	h.	h.	PROPN
gp-283	262	5	,	,	PUNCT
gp-283	262	6	thanh	thanh	PROPN
gp-283	262	7	,	,	PUNCT
gp-283	262	8	h.-p	h.-p	PROPN
gp-283	262	9	.	.	PROPN
gp-283	262	10	,	,	PUNCT
gp-283	262	11	nguyen	nguyen	PROPN
gp-283	262	12	thanh	thanh	PROPN
gp-283	262	13	,	,	PUNCT
gp-283	262	14	c.	c.	PROPN
gp-283	262	15	,	,	PUNCT
gp-283	262	16	nguyen	nguyen	PROPN
gp-283	262	17	ngoc	ngoc	PROPN
gp-283	262	18	,	,	PUNCT
gp-283	262	19	d.	d.	PROPN
gp-283	262	20	,	,	PUNCT
gp-283	262	21	&	&	CCONJ
gp-283	262	22	ha	ha	INTJ
gp-283	262	23	hai	hai	PROPN
gp-283	262	24	,	,	PUNCT
gp-283	262	25	g.	g.	PROPN
gp-283	262	26	(	(	PUNCT
gp-283	262	27	2022	2022	NUM
gp-283	262	28	)	)	PUNCT
gp-283	262	29	.	.	PUNCT
gp-283	263	1	research	research	NOUN
gp-283	263	2	on	on	ADP
gp-283	263	3	factors	factor	NOUN
gp-283	263	4	affecting	affect	VERB
gp-283	263	5	audit	audit	NOUN
gp-283	263	6	fees	fee	NOUN
gp-283	263	7	and	and	CCONJ
gp-283	263	8	audit	audit	NOUN
gp-283	263	9	quality	quality	NOUN
gp-283	263	10	through	through	ADP
gp-283	263	11	auditors	auditor	NOUN
gp-283	263	12	’	’	PART
gp-283	263	13	perceptions	perception	NOUN
gp-283	263	14	:	:	PUNCT
gp-283	263	15	evidence	evidence	NOUN
gp-283	263	16	from	from	ADP
gp-283	263	17	an	an	DET
gp-283	263	18	emerging	emerge	VERB
gp-283	263	19	economy	economy	NOUN
gp-283	263	20	.	.	PUNCT
gp-283	264	1	problems	problem	NOUN
gp-283	264	2	and	and	CCONJ
gp-283	264	3	perspectives	perspective	NOUN
gp-283	264	4	in	in	ADP
gp-283	264	5	management	management	NOUN
gp-283	264	6	,	,	PUNCT
gp-283	264	7	20(2	20(2	NUM
gp-283	264	8	)	)	PUNCT
gp-283	264	9	,	,	PUNCT
gp-283	264	10	471–485	471–485	NUM
gp-283	264	11	.	.	PUNCT
gp-283	264	12	https://doi.org/10.21511/ppm.20(2).2022.39	https://doi.org/10.21511/ppm.20(2).2022.39	PUNCT
gp-283	264	13	nurbaiti	nurbaiti	PROPN
gp-283	264	14	,	,	PUNCT
gp-283	264	15	a.	a.	NOUN
gp-283	264	16	,	,	PUNCT
gp-283	264	17	&	&	CCONJ
gp-283	264	18	sabilla	sabilla	PROPN
gp-283	264	19	,	,	PUNCT
gp-283	264	20	r.	r.	PROPN
gp-283	264	21	(	(	PUNCT
gp-283	264	22	2022	2022	NUM
gp-283	264	23	)	)	PUNCT
gp-283	264	24	.	.	PUNCT
gp-283	265	1	audit	audit	NOUN
gp-283	265	2	quality	quality	NOUN
gp-283	265	3	:	:	PUNCT
gp-283	265	4	client	client	NOUN
gp-283	265	5	importance	importance	NOUN
gp-283	265	6	,	,	PUNCT
gp-283	265	7	audit	audit	NOUN
gp-283	265	8	capacity	capacity	NOUN
gp-283	265	9	stress	stress	NOUN
gp-283	265	10	,	,	PUNCT
gp-283	265	11	and	and	CCONJ
gp-283	265	12	audit	audit	NOUN
gp-283	265	13	fee	fee	NOUN
gp-283	265	14	.	.	PUNCT
gp-283	266	1	proceedings	proceeding	NOUN
gp-283	266	2	of	of	ADP
gp-283	266	3	the	the	DET
gp-283	266	4	5th	5th	ADJ
gp-283	266	5	european	european	ADJ
gp-283	266	6	international	international	ADJ
gp-283	266	7	conference	conference	NOUN
gp-283	266	8	on	on	ADP
gp-283	266	9	industrial	industrial	ADJ
gp-283	266	10	engineering	engineering	NOUN
gp-283	266	11	and	and	CCONJ
gp-283	266	12	operations	operation	NOUN
gp-283	266	13	management	management	NOUN
gp-283	266	14	rome	rome	PROPN
gp-283	266	15	.	.	PUNCT
gp-283	267	1	okerekeoti	okerekeoti	PROPN
gp-283	267	2	,	,	PUNCT
gp-283	267	3	c.	c.	PROPN
gp-283	267	4	u.	u.	PROPN
gp-283	267	5	(	(	PUNCT
gp-283	267	6	2022	2022	NUM
gp-283	267	7	)	)	PUNCT
gp-283	267	8	.	.	PUNCT
gp-283	268	1	effect	effect	NOUN
gp-283	268	2	of	of	ADP
gp-283	268	3	audit	audit	NOUN
gp-283	268	4	fees	fee	NOUN
gp-283	268	5	on	on	ADP
gp-283	268	6	audit	audit	NOUN
gp-283	268	7	quality	quality	NOUN
gp-283	268	8	of	of	ADP
gp-283	268	9	quoted	quote	VERB
gp-283	268	10	industrial	industrial	ADJ
gp-283	268	11	goods	good	NOUN
gp-283	268	12	firms	firm	NOUN
gp-283	268	13	in	in	ADP
gp-283	268	14	nigeria	nigeria	PROPN
gp-283	268	15	.	.	PUNCT
gp-283	269	1	international	international	ADJ
gp-283	269	2	journal	journal	PROPN
gp-283	269	3	of	of	ADP
gp-283	269	4	research	research	NOUN
gp-283	269	5	(	(	PUNCT
gp-283	269	6	ijr	ijr	PROPN
gp-283	269	7	)	)	PUNCT
gp-283	269	8	.	.	PUNCT
gp-283	270	1	https://www.researchgate.net/publication/360646492	https://www.researchgate.net/publication/360646492	PROPN
gp-283	270	2	reguera	reguera	PROPN
gp-283	270	3	alvarado	alvarado	PROPN
gp-283	270	4	,	,	PUNCT
gp-283	270	5	n.	n.	PROPN
gp-283	270	6	,	,	PUNCT
gp-283	270	7	de	de	X
gp-283	270	8	fuentes	fuente	NOUN
gp-283	270	9	,	,	PUNCT
gp-283	270	10	p.	p.	NOUN
gp-283	270	11	,	,	PUNCT
gp-283	270	12	&	&	CCONJ
gp-283	270	13	laffarga	laffarga	PROPN
gp-283	270	14	,	,	PUNCT
gp-283	270	15	j.	j.	PROPN
gp-283	270	16	(	(	PUNCT
gp-283	270	17	2019	2019	NUM
gp-283	270	18	)	)	PUNCT
gp-283	270	19	.	.	PUNCT
gp-283	271	1	do	do	AUX
gp-283	271	2	auditors	auditor	NOUN
gp-283	271	3	mitigate	mitigate	VERB
gp-283	271	4	earnings	earning	NOUN
gp-283	271	5	management	management	NOUN
gp-283	271	6	during	during	ADP
gp-283	271	7	economic	economic	ADJ
gp-283	271	8	crisis	crisis	NOUN
gp-283	271	9	?	?	PUNCT
gp-283	272	1	revista	revista	PROPN
gp-283	272	2	de	de	PROPN
gp-283	272	3	contabilidad	contabilidad	PROPN
gp-283	272	4	,	,	PUNCT
gp-283	272	5	22(1	22(1	NUM
gp-283	272	6	)	)	PUNCT
gp-283	272	7	,	,	PUNCT
gp-283	272	8	6–20	6–20	PROPN
gp-283	272	9	.	.	PUNCT
gp-283	273	1	https://doi.org/10.6018/rc-sar.22.1.354271	https://doi.org/10.6018/rc-sar.22.1.354271	PROPN
gp-283	273	2	saleh	saleh	PROPN
gp-283	273	3	,	,	PUNCT
gp-283	273	4	t.	t.	PROPN
gp-283	273	5	(	(	PUNCT
gp-283	273	6	2020	2020	NUM
gp-283	273	7	,	,	PUNCT
gp-283	273	8	february	february	PROPN
gp-283	273	9	10	10	NUM
gp-283	273	10	)	)	PUNCT
gp-283	273	11	.	.	PUNCT
gp-283	274	1	waduh	waduh	PROPN
gp-283	274	2	,	,	PUNCT
gp-283	274	3	6	6	NUM
gp-283	274	4	direksi	direksi	PROPN
gp-283	274	5	electronic	electronic	ADJ
gp-283	274	6	city	city	NOUN
gp-283	274	7	diberhentikan	diberhentikan	PROPN
gp-283	274	8	sekaligus	sekaligus	PROPN
gp-283	274	9	.	.	PUNCT
gp-283	275	1	cnbc	cnbc	PROPN
gp-283	275	2	indonesia	indonesia	PROPN
gp-283	275	3	.	.	PUNCT
gp-283	276	1	audit	audit	NOUN
gp-283	276	2	quality	quality	NOUN
gp-283	276	3	in	in	ADP
gp-283	276	4	emerging	emerge	VERB
gp-283	276	5	markets	market	NOUN
gp-283	276	6	:	:	PUNCT
gp-283	276	7	evidence	evidence	NOUN
gp-283	276	8	from	from	ADP
gp-283	276	9	indonesia	indonesia	PROPN
gp-283	276	10	's	's	PART
gp-283	276	11	consumer	consumer	NOUN
gp-283	276	12	industry	industry	NOUN
gp-283	276	13	1470	1470	NUM
gp-283	276	14	salehi	salehi	NOUN
gp-283	276	15	,	,	PUNCT
gp-283	276	16	m.	m.	NOUN
gp-283	276	17	,	,	PUNCT
gp-283	276	18	fakhri	fakhri	PROPN
gp-283	276	19	mahmoudi	mahmoudi	PROPN
gp-283	276	20	,	,	PUNCT
gp-283	276	21	m.	m.	PROPN
gp-283	276	22	r.	r.	PROPN
gp-283	276	23	,	,	PUNCT
gp-283	276	24	&	&	CCONJ
gp-283	276	25	daemi	daemi	PROPN
gp-283	276	26	gah	gah	PROPN
gp-283	276	27	,	,	PUNCT
gp-283	276	28	a.	a.	NOUN
gp-283	276	29	(	(	PUNCT
gp-283	276	30	2019	2019	NUM
gp-283	276	31	)	)	PUNCT
gp-283	276	32	.	.	PUNCT
gp-283	277	1	a	a	DET
gp-283	277	2	meta	meta	ADJ
gp-283	277	3	-	-	PUNCT
gp-283	277	4	analysis	analysis	NOUN
gp-283	277	5	approach	approach	NOUN
gp-283	277	6	for	for	ADP
gp-283	277	7	determinants	determinant	NOUN
gp-283	277	8	of	of	ADP
gp-283	277	9	effective	effective	ADJ
gp-283	277	10	factors	factor	NOUN
gp-283	277	11	on	on	ADP
gp-283	277	12	audit	audit	NOUN
gp-283	277	13	quality	quality	NOUN
gp-283	277	14	.	.	PUNCT
gp-283	278	1	journal	journal	NOUN
gp-283	278	2	of	of	ADP
gp-283	278	3	accounting	account	VERB
gp-283	278	4	in	in	ADP
gp-283	278	5	emerging	emerge	VERB
gp-283	278	6	economies	economy	NOUN
gp-283	278	7	,	,	PUNCT
gp-283	278	8	9(2	9(2	NUM
gp-283	278	9	)	)	PUNCT
gp-283	278	10	,	,	PUNCT
gp-283	278	11	287–312	287–312	NUM
gp-283	278	12	.	.	PUNCT
gp-283	278	13	https://doi.org/10.1108/jaee-03-2018-0025	https://doi.org/10.1108/jaee-03-2018-0025	PROPN
gp-283	278	14	salman	salman	PROPN
gp-283	278	15	,	,	PUNCT
gp-283	278	16	k.	k.	PROPN
gp-283	278	17	r.	r.	PROPN
gp-283	278	18	,	,	PUNCT
gp-283	278	19	&	&	CCONJ
gp-283	278	20	setyaningrum	setyaningrum	PROPN
gp-283	278	21	,	,	PUNCT
gp-283	278	22	b.	b.	PROPN
gp-283	278	23	(	(	PUNCT
gp-283	278	24	2023	2023	NUM
gp-283	278	25	)	)	PUNCT
gp-283	278	26	.	.	PUNCT
gp-283	279	1	the	the	DET
gp-283	279	2	effects	effect	NOUN
gp-283	279	3	of	of	ADP
gp-283	279	4	audit	audit	NOUN
gp-283	279	5	firm	firm	ADJ
gp-283	279	6	size	size	NOUN
gp-283	279	7	,	,	PUNCT
gp-283	279	8	audit	audit	NOUN
gp-283	279	9	tenure	tenure	NOUN
gp-283	279	10	,	,	PUNCT
gp-283	279	11	and	and	CCONJ
gp-283	279	12	audit	audit	NOUN
gp-283	279	13	rotation	rotation	NOUN
gp-283	279	14	on	on	ADP
gp-283	279	15	audit	audit	NOUN
gp-283	279	16	quality	quality	NOUN
gp-283	279	17	.	.	PUNCT
gp-283	280	1	ilomata	ilomata	PROPN
gp-283	280	2	international	international	ADJ
gp-283	280	3	journal	journal	NOUN
gp-283	280	4	of	of	ADP
gp-283	280	5	tax	tax	NOUN
gp-283	280	6	and	and	CCONJ
gp-283	280	7	accounting	accounting	NOUN
gp-283	280	8	,	,	PUNCT
gp-283	280	9	4(1	4(1	NOUN
gp-283	280	10	)	)	PUNCT
gp-283	280	11	,	,	PUNCT
gp-283	280	12	92–103	92–103	PROPN
gp-283	280	13	.	.	PROPN
gp-283	280	14	https://doi.org/10.52728/ijtc.v4i1.636	https://doi.org/10.52728/ijtc.v4i1.636	PROPN
gp-283	280	15	santosa	santosa	PROPN
gp-283	280	16	,	,	PUNCT
gp-283	280	17	r.	r.	PROPN
gp-283	280	18	e.	e.	PROPN
gp-283	280	19	w.	w.	PROPN
gp-283	280	20	a.	a.	PROPN
gp-283	280	21	,	,	PUNCT
gp-283	280	22	kristiana	kristiana	PROPN
gp-283	280	23	,	,	PUNCT
gp-283	280	24	i.	i.	PROPN
gp-283	280	25	,	,	PUNCT
gp-283	280	26	&	&	CCONJ
gp-283	280	27	faturochmah	faturochmah	PROPN
gp-283	280	28	,	,	PUNCT
gp-283	280	29	s.	s.	PROPN
gp-283	280	30	(	(	PUNCT
gp-283	280	31	2024	2024	NUM
gp-283	280	32	)	)	PUNCT
gp-283	280	33	.	.	PUNCT
gp-283	281	1	determinan	determinan	PROPN
gp-283	281	2	kualitas	kualitas	PROPN
gp-283	281	3	audit	audit	PROPN
gp-283	281	4	menurut	menurut	PROPN
gp-283	281	5	teori	teori	PROPN
gp-283	281	6	atribusi	atribusi	NOUN
gp-283	281	7	.	.	PUNCT
gp-283	282	1	jurnal	jurnal	ADJ
gp-283	282	2	aktual	aktual	PROPN
gp-283	282	3	akuntansi	akuntansi	PROPN
gp-283	282	4	bisnis	bisnis	PROPN
gp-283	282	5	terapan	terapan	PROPN
gp-283	282	6	,	,	PUNCT
gp-283	282	7	7	7	NUM
gp-283	282	8	.	.	PUNCT
gp-283	282	9	setyawati	setyawati	PROPN
gp-283	282	10	,	,	PUNCT
gp-283	282	11	d.	d.	PROPN
gp-283	282	12	,	,	PUNCT
gp-283	282	13	koeswayo	koeswayo	PROPN
gp-283	282	14	,	,	PUNCT
gp-283	282	15	p.	p.	PROPN
gp-283	282	16	s.	s.	PROPN
gp-283	282	17	,	,	PUNCT
gp-283	282	18	&	&	CCONJ
gp-283	282	19	puspitasari	puspitasari	PROPN
gp-283	282	20	,	,	PUNCT
gp-283	282	21	e.	e.	PROPN
gp-283	282	22	(	(	PUNCT
gp-283	282	23	2023	2023	NUM
gp-283	282	24	)	)	PUNCT
gp-283	282	25	.	.	PUNCT
gp-283	283	1	pengaruh	pengaruh	NOUN
gp-283	283	2	audit	audit	NOUN
gp-283	283	3	fee	fee	NOUN
gp-283	283	4	terhadap	terhadap	PROPN
gp-283	283	5	integritas	integrita	VERB
gp-283	283	6	laporan	laporan	ADJ
gp-283	283	7	keuangan	keuangan	PROPN
gp-283	283	8	dengan	dengan	PROPN
gp-283	283	9	kepemilikan	kepemilikan	PROPN
gp-283	283	10	institusional	institusional	PROPN
gp-283	283	11	sebagai	sebagai	PROPN
gp-283	283	12	variabel	variabel	PROPN
gp-283	283	13	pemoderasi	pemoderasi	PROPN
gp-283	283	14	.	.	PUNCT
gp-283	284	1	jurnal	jurnal	ADJ
gp-283	284	2	ilmiah	ilmiah	PROPN
gp-283	284	3	manajemen	manajeman	NOUN
gp-283	284	4	,	,	PUNCT
gp-283	284	5	ekonomi	ekonomi	PROPN
gp-283	284	6	,	,	PUNCT
gp-283	284	7	&	&	CCONJ
gp-283	284	8	akuntansi	akuntansi	PROPN
gp-283	284	9	(	(	PUNCT
gp-283	284	10	mea	mea	PROPN
gp-283	284	11	)	)	PUNCT
gp-283	284	12	,	,	PUNCT
gp-283	284	13	7(1	7(1	NUM
gp-283	284	14	)	)	PUNCT
gp-283	284	15	,	,	PUNCT
gp-283	284	16	17–37	17–37	NUM
gp-283	284	17	.	.	PUNCT
gp-283	285	1	https://doi.org/10.31955/mea.v7i1.2846	https://doi.org/10.31955/mea.v7i1.2846	PROPN
gp-283	285	2	sidik	sidik	PROPN
gp-283	285	3	,	,	PUNCT
gp-283	285	4	s.	s.	PROPN
gp-283	285	5	(	(	PUNCT
gp-283	285	6	2019	2019	NUM
gp-283	285	7	,	,	PUNCT
gp-283	285	8	march	march	PROPN
gp-283	285	9	28	28	NUM
gp-283	285	10	)	)	PUNCT
gp-283	285	11	.	.	PUNCT
gp-283	286	1	kronologi	kronologi	PROPN
gp-283	286	2	penggelembungan	penggelembungan	PROPN
gp-283	286	3	dana	dana	PROPN
gp-283	286	4	aisa	aisa	PROPN
gp-283	286	5	si	si	PROPN
gp-283	286	6	produsen	produsen	PROPN
gp-283	286	7	taro	taro	NOUN
gp-283	286	8	.	.	PUNCT
gp-283	287	1	cnbc	cnbc	PROPN
gp-283	287	2	indonesia	indonesia	PROPN
gp-283	287	3	.	.	PUNCT
gp-283	288	1	https://www.cnbcindonesia.com/market/20190328073206-1763318/kronologi-penggelembungan-dana-aisa-si-produsen-taro	https://www.cnbcindonesia.com/market/20190328073206-1763318/kronologi-penggelembungan-dana-aisa-si-produsen-taro	PROPN
gp-283	288	2	thanh	thanh	PROPN
gp-283	288	3	hai	hai	PROPN
gp-283	288	4	,	,	PUNCT
gp-283	288	5	p.	p.	PROPN
gp-283	288	6	,	,	PUNCT
gp-283	288	7	duc	duc	PROPN
gp-283	288	8	toan	toan	PROPN
gp-283	288	9	,	,	PUNCT
gp-283	288	10	l.	l.	PROPN
gp-283	288	11	,	,	PUNCT
gp-283	288	12	tan	tan	PROPN
gp-283	288	13	univeristy	univeristy	NOUN
gp-283	288	14	,	,	PUNCT
gp-283	288	15	d.	d.	PROPN
gp-283	288	16	,	,	PUNCT
gp-283	288	17	nang	nang	PROPN
gp-283	288	18	,	,	PUNCT
gp-283	288	19	d.	d.	PROPN
gp-283	288	20	,	,	PUNCT
gp-283	288	21	&	&	CCONJ
gp-283	288	22	nguyen	nguyen	PROPN
gp-283	288	23	le	le	PROPN
gp-283	288	24	dinh	dinh	PROPN
gp-283	288	25	quy	quy	PROPN
gp-283	288	26	,	,	PUNCT
gp-283	288	27	v.	v.	PROPN
gp-283	288	28	(	(	PUNCT
gp-283	288	29	2019	2019	NUM
gp-283	288	30	)	)	PUNCT
gp-283	288	31	.	.	PUNCT
gp-283	289	1	effect	effect	NOUN
gp-283	289	2	of	of	ADP
gp-283	289	3	audit	audit	NOUN
gp-283	289	4	rotation	rotation	NOUN
gp-283	289	5	,	,	PUNCT
gp-283	289	6	audit	audit	NOUN
gp-283	289	7	fee	fee	NOUN
gp-283	289	8	and	and	CCONJ
gp-283	289	9	auditor	auditor	NOUN
gp-283	289	10	competence	competence	NOUN
gp-283	289	11	to	to	PART
gp-283	289	12	motivation	motivation	VERB
gp-283	289	13	auditor	auditor	NOUN
gp-283	289	14	and	and	CCONJ
gp-283	289	15	audit	audit	NOUN
gp-283	289	16	quality	quality	NOUN
gp-283	289	17	 	 	SPACE
gp-283	289	18	:	:	PUNCT
gp-283	289	19	empirical	empirical	ADJ
gp-283	289	20	evidence	evidence	NOUN
gp-283	289	21	in	in	ADP
gp-283	289	22	vietnam	vietnam	PROPN
gp-283	289	23	.	.	PUNCT
gp-283	290	1	in	in	ADP
gp-283	290	2	academy	academy	NOUN
gp-283	290	3	of	of	ADP
gp-283	290	4	accounting	accounting	PROPN
gp-283	290	5	and	and	CCONJ
gp-283	290	6	financial	financial	ADJ
gp-283	290	7	studies	study	NOUN
gp-283	290	8	journal	journal	NOUN
gp-283	290	9	(	(	PUNCT
gp-283	290	10	vol	vol	NOUN
gp-283	290	11	.	.	PROPN
gp-283	290	12	23	23	NUM
gp-283	290	13	,	,	PUNCT
gp-283	290	14	issue	issue	NOUN
gp-283	290	15	2	2	NUM
gp-283	290	16	)	)	PUNCT
gp-283	290	17	.	.	PUNCT
gp-283	291	1	ukoma	ukoma	ADJ
gp-283	291	2	,	,	PUNCT
gp-283	291	3	a.	a.	NOUN
gp-283	291	4	p.	p.	NOUN
gp-283	291	5	(	(	PUNCT
gp-283	291	6	2020	2020	NUM
gp-283	291	7	)	)	PUNCT
gp-283	291	8	.	.	PUNCT
gp-283	292	1	association	association	NOUN
gp-283	292	2	for	for	ADP
gp-283	292	3	the	the	DET
gp-283	292	4	promotion	promotion	NOUN
gp-283	292	5	of	of	ADP
gp-283	292	6	african	african	ADJ
gp-283	292	7	studies	study	NOUN
gp-283	292	8	the	the	DET
gp-283	292	9	effect	effect	NOUN
gp-283	292	10	of	of	ADP
gp-283	292	11	audit	audit	NOUN
gp-283	292	12	quality	quality	NOUN
gp-283	292	13	on	on	ADP
gp-283	292	14	audit	audit	NOUN
gp-283	292	15	report	report	NOUN
gp-283	292	16	lag	lag	NOUN
gp-283	292	17	of	of	ADP
gp-283	292	18	industrial	industrial	ADJ
gp-283	292	19	goods	good	NOUN
gp-283	292	20	companies	company	NOUN
gp-283	292	21	in	in	ADP
gp-283	292	22	nigeria	nigeria	PROPN
gp-283	292	23	.	.	PUNCT
gp-283	293	1	in	in	ADP
gp-283	293	2	journal	journal	NOUN
gp-283	293	3	of	of	ADP
gp-283	293	4	african	african	ADJ
gp-283	293	5	studies	study	NOUN
gp-283	293	6	and	and	CCONJ
gp-283	293	7	sustainable	sustainable	ADJ
gp-283	293	8	development	development	NOUN
gp-283	293	9	(	(	PUNCT
gp-283	293	10	vol	vol	NOUN
gp-283	293	11	.	.	NOUN
gp-283	293	12	3	3	NUM
gp-283	293	13	,	,	PUNCT
gp-283	293	14	issue	issue	NOUN
gp-283	293	15	5	5	NUM
gp-283	293	16	)	)	PUNCT
gp-283	293	17	.	.	PUNCT
gp-283	294	1	utama	utama	PROPN
gp-283	294	2	,	,	PUNCT
gp-283	294	3	f.	f.	PROPN
gp-283	294	4	r.	r.	PROPN
gp-283	294	5	,	,	PUNCT
gp-283	294	6	&	&	CCONJ
gp-283	294	7	rohman	rohman	PROPN
gp-283	294	8	,	,	PUNCT
gp-283	294	9	f.	f.	PROPN
gp-283	294	10	(	(	PUNCT
gp-283	294	11	2023	2023	NUM
gp-283	294	12	)	)	PUNCT
gp-283	294	13	.	.	PUNCT
gp-283	295	1	pendekatan	pendekatan	PROPN
gp-283	295	2	teori	teori	PROPN
gp-283	295	3	atribusi	atribusi	PROPN
gp-283	295	4	pada	pada	PROPN
gp-283	295	5	analisis	analisis	PROPN
gp-283	295	6	determinan	determinan	ADJ
gp-283	295	7	kualitas	kualita	NOUN
gp-283	295	8	audit	audit	NOUN
gp-283	295	9	.	.	PUNCT
gp-283	296	1	jurnal	jurnal	PROPN
gp-283	296	2	akuntansi	akuntansi	PROPN
gp-283	296	3	indonesia	indonesia	PROPN
gp-283	296	4	,	,	PUNCT
gp-283	296	5	12(1	12(1	NUM
gp-283	296	6	)	)	PUNCT
gp-283	296	7	,	,	PUNCT
gp-283	296	8	43	43	NUM
gp-283	296	9	.	.	PUNCT
gp-283	297	1	https://doi.org/10.30659/jai.12.1.43-55	https://doi.org/10.30659/jai.12.1.43-55	PROPN
gp-283	297	2	wong	wong	PROPN
gp-283	297	3	,	,	PUNCT
gp-283	297	4	r.	r.	PROPN
gp-283	297	5	m.	m.	PROPN
gp-283	297	6	k.	k.	PROPN
gp-283	297	7	,	,	PUNCT
gp-283	297	8	firth	firth	PROPN
gp-283	297	9	,	,	PUNCT
gp-283	297	10	m.	m.	NOUN
gp-283	297	11	a.	a.	PROPN
gp-283	297	12	,	,	PUNCT
gp-283	297	13	&	&	CCONJ
gp-283	297	14	lo	lo	PROPN
gp-283	297	15	,	,	PUNCT
gp-283	297	16	a.	a.	PROPN
gp-283	297	17	w.	w.	PROPN
gp-283	297	18	y.	y.	PROPN
gp-283	297	19	(	(	PUNCT
gp-283	297	20	2018	2018	NUM
gp-283	297	21	)	)	PUNCT
gp-283	297	22	.	.	PUNCT
gp-283	298	1	the	the	DET
gp-283	298	2	impact	impact	NOUN
gp-283	298	3	of	of	ADP
gp-283	298	4	litigation	litigation	NOUN
gp-283	298	5	risk	risk	NOUN
gp-283	298	6	on	on	ADP
gp-283	298	7	the	the	DET
gp-283	298	8	association	association	NOUN
gp-283	298	9	between	between	ADP
gp-283	298	10	audit	audit	NOUN
gp-283	298	11	quality	quality	NOUN
gp-283	298	12	and	and	CCONJ
gp-283	298	13	auditor	auditor	NOUN
gp-283	298	14	size	size	NOUN
gp-283	298	15	:	:	PUNCT
gp-283	298	16	evidence	evidence	NOUN
gp-283	298	17	from	from	ADP
gp-283	298	18	china	china	PROPN
gp-283	298	19	.	.	PUNCT
gp-283	299	1	journal	journal	PROPN
gp-283	299	2	of	of	ADP
gp-283	299	3	international	international	ADJ
gp-283	299	4	financial	financial	ADJ
gp-283	299	5	management	management	NOUN
gp-283	299	6	and	and	CCONJ
gp-283	299	7	accounting	accounting	NOUN
gp-283	299	8	,	,	PUNCT
gp-283	299	9	29(3	29(3	NUM
gp-283	299	10	)	)	PUNCT
gp-283	299	11	,	,	PUNCT
gp-283	299	12	280–311	280–311	NUM
gp-283	299	13	.	.	PUNCT
gp-283	299	14	https://doi.org/10.1111/jifm.12082	https://doi.org/10.1111/jifm.12082	PROPN
gp-283	299	15	yan	yan	PROPN
gp-283	299	16	,	,	PUNCT
gp-283	299	17	h.	h.	PROPN
gp-283	299	18	,	,	PUNCT
gp-283	299	19	&	&	CCONJ
gp-283	299	20	xie	xie	PROPN
gp-283	299	21	,	,	PUNCT
gp-283	299	22	s.	s.	PROPN
gp-283	299	23	(	(	PUNCT
gp-283	299	24	2016	2016	NUM
gp-283	299	25	)	)	PUNCT
gp-283	299	26	.	.	PUNCT
gp-283	300	1	how	how	SCONJ
gp-283	300	2	does	do	AUX
gp-283	300	3	auditors	auditor	NOUN
gp-283	300	4	’	’	PART
gp-283	300	5	work	work	NOUN
gp-283	300	6	stress	stress	NOUN
gp-283	300	7	affect	affect	VERB
gp-283	300	8	audit	audit	NOUN
gp-283	300	9	quality	quality	NOUN
gp-283	300	10	?	?	PUNCT
gp-283	301	1	empirical	empirical	ADJ
gp-283	301	2	evidence	evidence	NOUN
gp-283	301	3	from	from	ADP
gp-283	301	4	the	the	DET
gp-283	301	5	chinese	chinese	ADJ
gp-283	301	6	stock	stock	NOUN
gp-283	301	7	market	market	NOUN
gp-283	301	8	.	.	PUNCT
gp-283	302	1	china	china	PROPN
gp-283	302	2	journal	journal	PROPN
gp-283	302	3	of	of	ADP
gp-283	302	4	accounting	accounting	PROPN
gp-283	302	5	research	research	NOUN
gp-283	302	6	,	,	PUNCT
gp-283	302	7	9(4	9(4	NUM
gp-283	302	8	)	)	PUNCT
gp-283	302	9	,	,	PUNCT
gp-283	302	10	305–319	305–319	NUM
gp-283	302	11	.	.	PUNCT
gp-283	303	1	https://doi.org/10.1016/j.cjar.2016.09.001	https://doi.org/10.1016/j.cjar.2016.09.001	PROPN
gp-283	303	2	yolanda	yolanda	PROPN
gp-283	303	3	,	,	PUNCT
gp-283	303	4	s.	s.	PROPN
gp-283	303	5	,	,	PUNCT
gp-283	303	6	arza	arza	PROPN
gp-283	303	7	,	,	PUNCT
gp-283	303	8	f.	f.	PROPN
gp-283	303	9	i.	i.	PROPN
gp-283	303	10	,	,	PUNCT
gp-283	303	11	&	&	CCONJ
gp-283	303	12	halmawati	halmawati	PROPN
gp-283	303	13	.	.	PUNCT
gp-283	304	1	(	(	PUNCT
gp-283	304	2	2019	2019	NUM
gp-283	304	3	)	)	PUNCT
gp-283	304	4	.	.	PUNCT
gp-283	305	1	pengaruh	pengaruh	NOUN
gp-283	305	2	audit	audit	NOUN
gp-283	305	3	tenure	tenure	NOUN
gp-283	305	4	,	,	PUNCT
gp-283	305	5	komite	komite	ADJ
gp-283	305	6	audit	audit	PROPN
gp-283	305	7	dan	dan	PROPN
gp-283	305	8	audit	audit	PROPN
gp-283	305	9	capacity	capacity	NOUN
gp-283	305	10	stress	stress	VERB
gp-283	305	11	terhadap	terhadap	PROPN
gp-283	305	12	kualitas	kualitas	PROPN
gp-283	305	13	audit	audit	PROPN
gp-283	305	14	.	.	PUNCT
gp-283	306	1	jurnal	jurnal	ADJ
gp-283	306	2	ekplorasi	ekplorasi	PROPN
gp-283	306	3	akuntansi	akuntansi	PROPN
gp-283	306	4	(	(	PUNCT
gp-283	306	5	jea	jea	PROPN
gp-283	306	6	)	)	PUNCT
gp-283	306	7	,	,	PUNCT
gp-283	306	8	1(2	1(2	NUM
gp-283	306	9	)	)	PUNCT
gp-283	306	10	,	,	PUNCT
gp-283	306	11	543–555	543–555	NUM
gp-283	306	12	.	.	PUNCT
gp-283	306	13	zanubah	zanubah	PROPN
gp-283	306	14	,	,	PUNCT
gp-283	306	15	i.	i.	PROPN
gp-283	306	16	,	,	PUNCT
gp-283	306	17	sasanti	sasanti	PROPN
gp-283	306	18	,	,	PUNCT
gp-283	306	19	e.	e.	PROPN
gp-283	306	20	e.	e.	PROPN
gp-283	306	21	,	,	PUNCT
gp-283	306	22	&	&	CCONJ
gp-283	306	23	hudaya	hudaya	PROPN
gp-283	306	24	,	,	PUNCT
gp-283	306	25	r.	r.	PROPN
gp-283	306	26	(	(	PUNCT
gp-283	306	27	2023	2023	NUM
gp-283	306	28	)	)	PUNCT
gp-283	306	29	.	.	PUNCT
gp-283	307	1	komparasi	komparasi	PROPN
gp-283	307	2	kinerja	kinerja	PROPN
gp-283	307	3	keuangan	keuangan	PROPN
gp-283	307	4	pada	pada	PROPN
gp-283	307	5	perusahaan	perusahaan	PROPN
gp-283	307	6	consumer	consumer	PROPN
gp-283	307	7	non	non	NOUN
gp-283	307	8	-	-	NOUN
gp-283	307	9	cyclicals	cyclical	NOUN
gp-283	307	10	yang	yang	PROPN
gp-283	307	11	terdaftar	terdaftar	PROPN
gp-283	307	12	di	di	PROPN
gp-283	307	13	bei	bei	PROPN
gp-283	307	14	sebelum	sebelum	PROPN
gp-283	307	15	dan	dan	PROPN
gp-283	307	16	saat	saat	PROPN
gp-283	307	17	pandemi	pandemi	ADP
gp-283	307	18	covid-19	covid-19	PROPN
gp-283	307	19	.	.	PUNCT
gp-283	308	1	jurnal	jurnal	PROPN
gp-283	308	2	riset	riset	PROPN
gp-283	308	3	mahasiswa	mahasiswa	PROPN
gp-283	308	4	akuntansi	akuntansi	PROPN
gp-283	308	5	,	,	PUNCT
gp-283	308	6	3(1	3(1	NUM
gp-283	308	7	)	)	PUNCT
gp-283	308	8	,	,	PUNCT
gp-283	308	9	145–162	145–162	NUM
gp-283	308	10	.	.	PUNCT
gp-283	309	1	https://doi.org/10.29303/risma.v3i1.456	https://doi.org/10.29303/risma.v3i1.456	PROPN