id sid tid token lemma pos gp-284 1 1 1007 1007 NUM gp-284 1 2 american american ADJ gp-284 1 3 journal journal PROPN gp-284 1 4 of of ADP gp-284 1 5 economic economic ADJ gp-284 1 6 and and CCONJ gp-284 1 7 management management NOUN gp-284 1 8 business business NOUN gp-284 1 9 e e NOUN gp-284 1 10 - - NOUN gp-284 1 11 issn issn ADJ gp-284 1 12 : : PUNCT gp-284 1 13 2835 2835 NUM gp-284 1 14 - - SYM gp-284 1 15 5199 5199 NUM gp-284 1 16 vol vol NOUN gp-284 1 17 . . PROPN gp-284 1 18 4 4 NUM gp-284 1 19 no no NOUN gp-284 1 20 . . NOUN gp-284 1 21 7 7 NUM gp-284 1 22 july july PROPN gp-284 1 23 2025 2025 NUM gp-284 1 24 determinants determinant NOUN gp-284 1 25 of of ADP gp-284 1 26 audit audit NOUN gp-284 1 27 quality quality NOUN gp-284 1 28 : : PUNCT gp-284 1 29 evidence evidence NOUN gp-284 1 30 from from ADP gp-284 1 31 consumer consumer NOUN gp-284 1 32 sectors sector NOUN gp-284 1 33 in in ADP gp-284 1 34 indonesia indonesia PROPN gp-284 1 35 septia septia PROPN gp-284 1 36 mitha mitha PROPN gp-284 1 37 caesaria caesaria PROPN gp-284 1 38 , , PUNCT gp-284 1 39 majidah majidah PROPN gp-284 1 40 school school NOUN gp-284 1 41 of of ADP gp-284 1 42 economics economic NOUN gp-284 1 43 and and CCONJ gp-284 1 44 business business NOUN gp-284 1 45 , , PUNCT gp-284 1 46 telkom telkom PROPN gp-284 1 47 university university PROPN gp-284 1 48 , , PUNCT gp-284 1 49 indonesia indonesia PROPN gp-284 1 50 email email NOUN gp-284 1 51 : : PUNCT gp-284 1 52 septiamithacaesaria@student.telkomuniversity.ac.id septiamithacaesaria@student.telkomuniversity.ac.id NOUN gp-284 1 53 , , PUNCT gp-284 1 54 majidah@telkomuniversity.ac.id majidah@telkomuniversity.ac.id ADJ gp-284 1 55 abstract abstract ADJ gp-284 1 56 audit audit NOUN gp-284 1 57 quality quality NOUN gp-284 1 58 refers refer VERB gp-284 1 59 to to ADP gp-284 1 60 the the DET gp-284 1 61 auditor auditor NOUN gp-284 1 62 's 's PART gp-284 1 63 ability ability NOUN gp-284 1 64 to to PART gp-284 1 65 detect detect VERB gp-284 1 66 and and CCONJ gp-284 1 67 disclose disclose VERB gp-284 1 68 irregularities irregularity NOUN gp-284 1 69 , , PUNCT gp-284 1 70 fraud fraud NOUN gp-284 1 71 , , PUNCT gp-284 1 72 or or CCONJ gp-284 1 73 violations violation NOUN gp-284 1 74 in in ADP gp-284 1 75 a a DET gp-284 1 76 company company NOUN gp-284 1 77 's 's PART gp-284 1 78 financial financial ADJ gp-284 1 79 statements statement NOUN gp-284 1 80 through through ADP gp-284 1 81 the the DET gp-284 1 82 resulting result VERB gp-284 1 83 audit audit NOUN gp-284 1 84 report report NOUN gp-284 1 85 . . PUNCT gp-284 2 1 a a DET gp-284 2 2 high high ADJ gp-284 2 3 - - PUNCT gp-284 2 4 quality quality NOUN gp-284 2 5 audit audit NOUN gp-284 2 6 is be AUX gp-284 2 7 crucial crucial ADJ gp-284 2 8 for for ADP gp-284 2 9 ensuring ensure VERB gp-284 2 10 the the DET gp-284 2 11 reliability reliability NOUN gp-284 2 12 of of ADP gp-284 2 13 financial financial ADJ gp-284 2 14 information information NOUN gp-284 2 15 and and CCONJ gp-284 2 16 strengthening strengthen VERB gp-284 2 17 investor investor NOUN gp-284 2 18 and and CCONJ gp-284 2 19 stakeholder stakeholder NOUN gp-284 2 20 confidence confidence NOUN gp-284 2 21 in in ADP gp-284 2 22 the the DET gp-284 2 23 company company NOUN gp-284 2 24 's 's PART gp-284 2 25 performance performance NOUN gp-284 2 26 . . PUNCT gp-284 3 1 this this DET gp-284 3 2 study study NOUN gp-284 3 3 examines examine VERB gp-284 3 4 the the DET gp-284 3 5 determinants determinant NOUN gp-284 3 6 of of ADP gp-284 3 7 audit audit NOUN gp-284 3 8 quality quality NOUN gp-284 3 9 among among ADP gp-284 3 10 companies company NOUN gp-284 3 11 listed list VERB gp-284 3 12 in in ADP gp-284 3 13 the the DET gp-284 3 14 cyclical cyclical ADJ gp-284 3 15 and and CCONJ gp-284 3 16 non non ADJ gp-284 3 17 - - ADJ gp-284 3 18 cyclical cyclical ADJ gp-284 3 19 consumer consumer NOUN gp-284 3 20 sectors sector NOUN gp-284 3 21 in in ADP gp-284 3 22 indonesia indonesia PROPN gp-284 3 23 during during ADP gp-284 3 24 the the DET gp-284 3 25 2021–2023 2021–2023 NUM gp-284 3 26 period period NOUN gp-284 3 27 . . PUNCT gp-284 4 1 the the DET gp-284 4 2 factors factor NOUN gp-284 4 3 analyzed analyze VERB gp-284 4 4 include include VERB gp-284 4 5 corporate corporate ADJ gp-284 4 6 governance governance NOUN gp-284 4 7 , , PUNCT gp-284 4 8 audit audit NOUN gp-284 4 9 fees fee NOUN gp-284 4 10 , , PUNCT gp-284 4 11 client client NOUN gp-284 4 12 importance importance NOUN gp-284 4 13 , , PUNCT gp-284 4 14 workload workload NOUN gp-284 4 15 , , PUNCT gp-284 4 16 and and CCONJ gp-284 4 17 auditor auditor NOUN gp-284 4 18 industry industry NOUN gp-284 4 19 specialization specialization NOUN gp-284 4 20 . . PUNCT gp-284 5 1 the the DET gp-284 5 2 purposive purposive ADJ gp-284 5 3 sampling sampling NOUN gp-284 5 4 method method NOUN gp-284 5 5 was be AUX gp-284 5 6 employed employ VERB gp-284 5 7 , , PUNCT gp-284 5 8 resulting result VERB gp-284 5 9 in in ADP gp-284 5 10 a a DET gp-284 5 11 sample sample NOUN gp-284 5 12 of of ADP gp-284 5 13 106 106 NUM gp-284 5 14 companies company NOUN gp-284 5 15 and and CCONJ gp-284 5 16 318 318 NUM gp-284 5 17 observational observational ADJ gp-284 5 18 data data NOUN gp-284 5 19 points point NOUN gp-284 5 20 . . PUNCT gp-284 6 1 the the DET gp-284 6 2 data datum NOUN gp-284 6 3 were be AUX gp-284 6 4 analyzed analyze VERB gp-284 6 5 using use VERB gp-284 6 6 panel panel NOUN gp-284 6 7 data datum NOUN gp-284 6 8 regression regression NOUN gp-284 6 9 with with ADP gp-284 6 10 a a DET gp-284 6 11 panel panel NOUN gp-284 6 12 - - PUNCT gp-284 6 13 corrected correct VERB gp-284 6 14 standard standard ADJ gp-284 6 15 errors error NOUN gp-284 6 16 ( ( PUNCT gp-284 6 17 pcse pcse NOUN gp-284 6 18 ) ) PUNCT gp-284 6 19 approach approach NOUN gp-284 6 20 to to PART gp-284 6 21 address address VERB gp-284 6 22 heteroscedasticity heteroscedasticity NOUN gp-284 6 23 and and CCONJ gp-284 6 24 autocorrelation autocorrelation NOUN gp-284 6 25 issues issue NOUN gp-284 6 26 . . PUNCT gp-284 7 1 the the DET gp-284 7 2 results result NOUN gp-284 7 3 showed show VERB gp-284 7 4 that that SCONJ gp-284 7 5 client client NOUN gp-284 7 6 importance importance NOUN gp-284 7 7 and and CCONJ gp-284 7 8 auditor auditor NOUN gp-284 7 9 industry industry NOUN gp-284 7 10 specialization specialization NOUN gp-284 7 11 are be AUX gp-284 7 12 positive positive ADJ gp-284 7 13 determinants determinant NOUN gp-284 7 14 of of ADP gp-284 7 15 audit audit NOUN gp-284 7 16 quality quality NOUN gp-284 7 17 , , PUNCT gp-284 7 18 while while SCONJ gp-284 7 19 workload workload NOUN gp-284 7 20 negatively negatively ADV gp-284 7 21 affects affect VERB gp-284 7 22 audit audit NOUN gp-284 7 23 quality quality NOUN gp-284 7 24 . . PUNCT gp-284 8 1 these these DET gp-284 8 2 findings finding NOUN gp-284 8 3 have have VERB gp-284 8 4 important important ADJ gp-284 8 5 implications implication NOUN gp-284 8 6 for for ADP gp-284 8 7 public public ADJ gp-284 8 8 accounting accounting NOUN gp-284 8 9 firms firm NOUN gp-284 8 10 , , PUNCT gp-284 8 11 regulators regulator NOUN gp-284 8 12 , , PUNCT gp-284 8 13 and and CCONJ gp-284 8 14 other other ADJ gp-284 8 15 stakeholders stakeholder NOUN gp-284 8 16 , , PUNCT gp-284 8 17 encouraging encourage VERB gp-284 8 18 enhanced enhanced ADJ gp-284 8 19 audit audit NOUN gp-284 8 20 reliability reliability NOUN gp-284 8 21 so so SCONJ gp-284 8 22 that that SCONJ gp-284 8 23 financial financial ADJ gp-284 8 24 statements statement NOUN gp-284 8 25 can can AUX gp-284 8 26 be be AUX gp-284 8 27 trusted trust VERB gp-284 8 28 and and CCONJ gp-284 8 29 used use VERB gp-284 8 30 as as ADP gp-284 8 31 a a DET gp-284 8 32 basis basis NOUN gp-284 8 33 for for ADP gp-284 8 34 informed informed ADJ gp-284 8 35 decision decision NOUN gp-284 8 36 - - PUNCT gp-284 8 37 making making NOUN gp-284 8 38 . . PUNCT gp-284 9 1 keywords keyword NOUN gp-284 9 2 : : PUNCT gp-284 9 3 audit audit NOUN gp-284 9 4 fee fee NOUN gp-284 9 5 , , PUNCT gp-284 9 6 client client NOUN gp-284 9 7 importance importance NOUN gp-284 9 8 , , PUNCT gp-284 9 9 corporate corporate ADJ gp-284 9 10 governance governance NOUN gp-284 9 11 , , PUNCT gp-284 9 12 audit audit NOUN gp-284 9 13 quality quality NOUN gp-284 9 14 , , PUNCT gp-284 9 15 auditor auditor NOUN gp-284 9 16 industry industry NOUN gp-284 9 17 specialization specialization NOUN gp-284 9 18 , , PUNCT gp-284 9 19 workload workload NOUN gp-284 9 20 introduction introduction NOUN gp-284 9 21 an an DET gp-284 9 22 audit audit NOUN gp-284 9 23 plays play VERB gp-284 9 24 a a DET gp-284 9 25 crucial crucial ADJ gp-284 9 26 role role NOUN gp-284 9 27 in in ADP gp-284 9 28 maintaining maintain VERB gp-284 9 29 the the DET gp-284 9 30 credibility credibility NOUN gp-284 9 31 of of ADP gp-284 9 32 the the DET gp-284 9 33 financial financial ADJ gp-284 9 34 information information NOUN gp-284 9 35 presented present VERB gp-284 9 36 by by ADP gp-284 9 37 a a DET gp-284 9 38 company company NOUN gp-284 9 39 . . PUNCT gp-284 10 1 a a DET gp-284 10 2 quality quality NOUN gp-284 10 3 audit audit NOUN gp-284 10 4 is be AUX gp-284 10 5 characterized characterize VERB gp-284 10 6 by by ADP gp-284 10 7 the the DET gp-284 10 8 auditor auditor NOUN gp-284 10 9 's 's PART gp-284 10 10 ability ability NOUN gp-284 10 11 to to PART gp-284 10 12 detect detect VERB gp-284 10 13 and and CCONJ gp-284 10 14 report report VERB gp-284 10 15 material material NOUN gp-284 10 16 misstatements misstatement NOUN gp-284 10 17 appropriately appropriately ADV gp-284 10 18 , , PUNCT gp-284 10 19 whether whether SCONJ gp-284 10 20 caused cause VERB gp-284 10 21 by by ADP gp-284 10 22 error error NOUN gp-284 10 23 or or CCONJ gp-284 10 24 fraud fraud NOUN gp-284 10 25 ( ( PUNCT gp-284 10 26 deangelo deangelo PROPN gp-284 10 27 , , PUNCT gp-284 10 28 1981 1981 NUM gp-284 10 29 ; ; PUNCT gp-284 10 30 defond defond PROPN gp-284 10 31 & & CCONJ gp-284 10 32 zhang zhang PROPN gp-284 10 33 , , PUNCT gp-284 10 34 2014 2014 NUM gp-284 10 35 ) ) PUNCT gp-284 10 36 . . PUNCT gp-284 11 1 a a DET gp-284 11 2 quality quality NOUN gp-284 11 3 audit audit NOUN gp-284 11 4 is be AUX gp-284 11 5 necessary necessary ADJ gp-284 11 6 to to PART gp-284 11 7 ensure ensure VERB gp-284 11 8 transparency transparency NOUN gp-284 11 9 and and CCONJ gp-284 11 10 accountability accountability NOUN gp-284 11 11 in in ADP gp-284 11 12 financial financial ADJ gp-284 11 13 reporting reporting NOUN gp-284 11 14 , , PUNCT gp-284 11 15 as as ADV gp-284 11 16 well well ADV gp-284 11 17 as as ADP gp-284 11 18 to to PART gp-284 11 19 build build VERB gp-284 11 20 stakeholders stakeholder NOUN gp-284 11 21 ' ' PART gp-284 11 22 trust trust NOUN gp-284 11 23 in in ADP gp-284 11 24 the the DET gp-284 11 25 information information NOUN gp-284 11 26 provided provide VERB gp-284 11 27 ( ( PUNCT gp-284 11 28 quick quick ADJ gp-284 11 29 et et PROPN gp-284 11 30 al al PROPN gp-284 11 31 . . PROPN gp-284 11 32 2024 2024 NUM gp-284 11 33 ; ; PUNCT gp-284 11 34 nurbaiti nurbaiti PROPN gp-284 11 35 & & CCONJ gp-284 11 36 sabilla sabilla NOUN gp-284 11 37 , , PUNCT gp-284 11 38 2022 2022 NUM gp-284 11 39 ) ) PUNCT gp-284 11 40 . . PUNCT gp-284 12 1 in in ADP gp-284 12 2 that that DET gp-284 12 3 context context NOUN gp-284 12 4 , , PUNCT gp-284 12 5 audit audit NOUN gp-284 12 6 effectiveness effectiveness NOUN gp-284 12 7 depends depend VERB gp-284 12 8 not not PART gp-284 12 9 only only ADV gp-284 12 10 on on ADP gp-284 12 11 the the DET gp-284 12 12 technical technical ADJ gp-284 12 13 procedures procedure NOUN gp-284 12 14 applied apply VERB gp-284 12 15 , , PUNCT gp-284 12 16 but but CCONJ gp-284 12 17 also also ADV gp-284 12 18 on on ADP gp-284 12 19 several several ADJ gp-284 12 20 external external ADJ gp-284 12 21 conditions condition NOUN gp-284 12 22 and and CCONJ gp-284 12 23 auditor auditor NOUN gp-284 12 24 characteristics characteristic NOUN gp-284 12 25 that that PRON gp-284 12 26 can can AUX gp-284 12 27 affect affect VERB gp-284 12 28 the the DET gp-284 12 29 objectivity objectivity NOUN gp-284 12 30 and and CCONJ gp-284 12 31 rigour rigour NOUN gp-284 12 32 of of ADP gp-284 12 33 the the DET gp-284 12 34 audit audit NOUN gp-284 12 35 process process NOUN gp-284 12 36 ( ( PUNCT gp-284 12 37 knechel knechel PROPN gp-284 12 38 et et PROPN gp-284 12 39 al al PROPN gp-284 12 40 . . PROPN gp-284 12 41 , , PUNCT gp-284 12 42 2013 2013 NUM gp-284 12 43 ) ) PUNCT gp-284 12 44 . . PUNCT gp-284 13 1 quality quality NOUN gp-284 13 2 audits audit NOUN gp-284 13 3 require require VERB gp-284 13 4 external external ADJ gp-284 13 5 auditors auditor NOUN gp-284 13 6 to to PART gp-284 13 7 comply comply VERB gp-284 13 8 with with ADP gp-284 13 9 public public ADJ gp-284 13 10 accountant accountant NOUN gp-284 13 11 professional professional ADJ gp-284 13 12 standards standard NOUN gp-284 13 13 ( ( PUNCT gp-284 13 14 spap spap NOUN gp-284 13 15 ) ) PUNCT gp-284 13 16 , , PUNCT gp-284 13 17 complete complete ADJ gp-284 13 18 audits audits NOUN gp-284 13 19 on on ADP gp-284 13 20 time time NOUN gp-284 13 21 , , PUNCT gp-284 13 22 and and CCONJ gp-284 13 23 follow follow VERB gp-284 13 24 procedures procedure NOUN gp-284 13 25 under under ADP gp-284 13 26 accounting accounting NOUN gp-284 13 27 standards standard NOUN gp-284 13 28 ( ( PUNCT gp-284 13 29 majidah majidah PROPN gp-284 13 30 et et PROPN gp-284 13 31 al al PROPN gp-284 13 32 . . PROPN gp-284 13 33 , , PUNCT gp-284 13 34 2018 2018 NUM gp-284 13 35 ) ) PUNCT gp-284 13 36 . . PUNCT gp-284 14 1 various various ADJ gp-284 14 2 determinants determinant NOUN gp-284 14 3 of of ADP gp-284 14 4 audit audit NOUN gp-284 14 5 quality quality NOUN gp-284 14 6 play play VERB gp-284 14 7 a a DET gp-284 14 8 significant significant ADJ gp-284 14 9 role role NOUN gp-284 14 10 , , PUNCT gp-284 14 11 both both PRON gp-284 14 12 directly directly ADV gp-284 14 13 and and CCONJ gp-284 14 14 indirectly indirectly ADV gp-284 14 15 , , PUNCT gp-284 14 16 as as SCONJ gp-284 14 17 they they PRON gp-284 14 18 can can AUX gp-284 14 19 impact impact VERB gp-284 14 20 auditors auditor NOUN gp-284 14 21 ' ' PART gp-284 14 22 independence independence NOUN gp-284 14 23 , , PUNCT gp-284 14 24 objectivity objectivity NOUN gp-284 14 25 , , PUNCT gp-284 14 26 and and CCONJ gp-284 14 27 professional professional ADJ gp-284 14 28 accuracy accuracy NOUN gp-284 14 29 in in ADP gp-284 14 30 performing perform VERB gp-284 14 31 audit audit NOUN gp-284 14 32 procedures procedure NOUN gp-284 14 33 . . PUNCT gp-284 15 1 a a DET gp-284 15 2 deep deep ADJ gp-284 15 3 understanding understanding NOUN gp-284 15 4 of of ADP gp-284 15 5 these these DET gp-284 15 6 determinants determinant NOUN gp-284 15 7 is be AUX gp-284 15 8 crucial crucial ADJ gp-284 15 9 for for ADP gp-284 15 10 enhancing enhance VERB gp-284 15 11 audit audit NOUN gp-284 15 12 practices practice NOUN gp-284 15 13 and and CCONJ gp-284 15 14 ensuring ensure VERB gp-284 15 15 that that SCONJ gp-284 15 16 the the DET gp-284 15 17 financial financial ADJ gp-284 15 18 statements statement NOUN gp-284 15 19 produced produce VERB gp-284 15 20 are be AUX gp-284 15 21 reliable reliable ADJ gp-284 15 22 for for ADP gp-284 15 23 all all DET gp-284 15 24 stakeholders stakeholder NOUN gp-284 15 25 ( ( PUNCT gp-284 15 26 umar umar PROPN gp-284 15 27 et et PROPN gp-284 15 28 al al PROPN gp-284 15 29 . . PROPN gp-284 15 30 , , PUNCT gp-284 15 31 2019 2019 NUM gp-284 15 32 ; ; PUNCT gp-284 15 33 akuoko akuoko NOUN gp-284 15 34 - - PUNCT gp-284 15 35 sarpong sarpong PROPN gp-284 15 36 et et PROPN gp-284 15 37 al al PROPN gp-284 15 38 . . PROPN gp-284 15 39 , , PUNCT gp-284 15 40 2024 2024 NUM gp-284 15 41 ) ) PUNCT gp-284 15 42 . . PUNCT gp-284 16 1 issues issue NOUN gp-284 16 2 related relate VERB gp-284 16 3 to to ADP gp-284 16 4 poor poor ADJ gp-284 16 5 - - PUNCT gp-284 16 6 quality quality NOUN gp-284 16 7 audits audits NOUN gp-284 16 8 remain remain VERB gp-284 16 9 a a DET gp-284 16 10 concern concern NOUN gp-284 16 11 today today NOUN gp-284 16 12 . . PUNCT gp-284 17 1 this this PRON gp-284 17 2 is be AUX gp-284 17 3 reflected reflect VERB gp-284 17 4 in in ADP gp-284 17 5 the the DET gp-284 17 6 results result NOUN gp-284 17 7 of of ADP gp-284 17 8 the the DET gp-284 17 9 2024 2024 NUM gp-284 17 10 international international ADJ gp-284 17 11 forum forum NOUN gp-284 17 12 of of ADP gp-284 17 13 independent independent ADJ gp-284 17 14 audit audit NOUN gp-284 17 15 regulators regulator NOUN gp-284 17 16 ( ( PUNCT gp-284 17 17 ifiar ifiar NOUN gp-284 17 18 ) ) PUNCT gp-284 17 19 survey survey NOUN gp-284 17 20 , , PUNCT gp-284 17 21 which which PRON gp-284 17 22 shows show VERB gp-284 17 23 that that SCONJ gp-284 17 24 audit audit NOUN gp-284 17 25 quality quality NOUN gp-284 17 26 globally globally ADV gp-284 17 27 has have AUX gp-284 17 28 not not PART gp-284 17 29 been be AUX gp-284 17 30 stable stable ADJ gp-284 17 31 . . PUNCT gp-284 18 1 there there PRON gp-284 18 2 was be VERB gp-284 18 3 a a DET gp-284 18 4 4 4 NUM gp-284 18 5 % % NOUN gp-284 18 6 decrease decrease NOUN gp-284 18 7 in in ADP gp-284 18 8 findings finding NOUN gp-284 18 9 in in ADP gp-284 18 10 2022 2022 NUM gp-284 18 11 compared compare VERB gp-284 18 12 to to ADP gp-284 18 13 the the DET gp-284 18 14 previous previous ADJ gp-284 18 15 year year NOUN gp-284 18 16 , , PUNCT gp-284 18 17 but but CCONJ gp-284 18 18 this this DET gp-284 18 19 trend trend NOUN gp-284 18 20 was be AUX gp-284 18 21 reversed reverse VERB gp-284 18 22 , , PUNCT gp-284 18 23 with with ADP gp-284 18 24 a a DET gp-284 18 25 6 6 NUM gp-284 18 26 % % NOUN gp-284 18 27 increase increase NOUN gp-284 18 28 in in ADP gp-284 18 29 2023 2023 NUM gp-284 18 30 . . PUNCT gp-284 19 1 this this DET gp-284 19 2 american american ADJ gp-284 19 3 journal journal PROPN gp-284 19 4 of of ADP gp-284 19 5 economic economic ADJ gp-284 19 6 and and CCONJ gp-284 19 7 management management NOUN gp-284 19 8 business business NOUN gp-284 19 9 vol vol NOUN gp-284 19 10 . . PROPN gp-284 19 11 4 4 NUM gp-284 19 12 no no NOUN gp-284 19 13 . . NOUN gp-284 19 14 7 7 NUM gp-284 19 15 july july PROPN gp-284 19 16 2025 2025 NUM gp-284 19 17 1008 1008 NUM gp-284 19 18 suggests suggest VERB gp-284 19 19 that that SCONJ gp-284 19 20 audit audit NOUN gp-284 19 21 firms firm NOUN gp-284 19 22 still still ADV gp-284 19 23 face face VERB gp-284 19 24 major major ADJ gp-284 19 25 challenges challenge NOUN gp-284 19 26 in in ADP gp-284 19 27 maintaining maintain VERB gp-284 19 28 audit audit NOUN gp-284 19 29 quality quality NOUN gp-284 19 30 , , PUNCT gp-284 19 31 despite despite SCONJ gp-284 19 32 the the DET gp-284 19 33 introduction introduction NOUN gp-284 19 34 of of ADP gp-284 19 35 the the DET gp-284 19 36 international international ADJ gp-284 19 37 standard standard NOUN gp-284 19 38 on on ADP gp-284 19 39 quality quality NOUN gp-284 19 40 management management NOUN gp-284 19 41 1 1 NUM gp-284 19 42 ( ( PUNCT gp-284 19 43 isqm isqm NOUN gp-284 19 44 1 1 NUM gp-284 19 45 ) ) PUNCT gp-284 19 46 ( ( PUNCT gp-284 19 47 international international ADJ gp-284 19 48 forum forum NOUN gp-284 19 49 of of ADP gp-284 19 50 independent independent ADJ gp-284 19 51 audit audit NOUN gp-284 19 52 regulators regulator NOUN gp-284 19 53 , , PUNCT gp-284 19 54 2024 2024 NUM gp-284 19 55 ) ) PUNCT gp-284 19 56 . . PUNCT gp-284 20 1 internationally internationally ADV gp-284 20 2 , , PUNCT gp-284 20 3 the the DET gp-284 20 4 nmc nmc PROPN gp-284 20 5 health health NOUN gp-284 20 6 audit audit NOUN gp-284 20 7 case case NOUN gp-284 20 8 in in ADP gp-284 20 9 the the DET gp-284 20 10 uk uk PROPN gp-284 20 11 is be AUX gp-284 20 12 a a DET gp-284 20 13 crucial crucial ADJ gp-284 20 14 example example NOUN gp-284 20 15 of of ADP gp-284 20 16 the the DET gp-284 20 17 failure failure NOUN gp-284 20 18 to to PART gp-284 20 19 maintain maintain VERB gp-284 20 20 audit audit NOUN gp-284 20 21 quality quality NOUN gp-284 20 22 . . PUNCT gp-284 21 1 ernst ernst PROPN gp-284 21 2 & & CCONJ gp-284 21 3 young young PROPN gp-284 21 4 ( ( PUNCT gp-284 21 5 ey ey NOUN gp-284 21 6 ) ) PUNCT gp-284 21 7 is be AUX gp-284 21 8 being be AUX gp-284 21 9 sued sue VERB gp-284 21 10 for for ADP gp-284 21 11 Β£ Β£ SYM gp-284 21 12 2 2 NUM gp-284 21 13 billion billion NUM gp-284 21 14 for for ADP gp-284 21 15 allegedly allegedly ADV gp-284 21 16 failing fail VERB gp-284 21 17 to to PART gp-284 21 18 detect detect VERB gp-284 21 19 red red ADJ gp-284 21 20 flags flag NOUN gp-284 21 21 in in ADP gp-284 21 22 the the DET gp-284 21 23 2012 2012 NUM gp-284 21 24 - - SYM gp-284 21 25 2018 2018 NUM gp-284 21 26 financial financial ADJ gp-284 21 27 statements statement NOUN gp-284 21 28 , , PUNCT gp-284 21 29 including include VERB gp-284 21 30 not not PART gp-284 21 31 checking check VERB gp-284 21 32 the the DET gp-284 21 33 general general ADJ gp-284 21 34 ledger ledger NOUN gp-284 21 35 and and CCONJ gp-284 21 36 failing fail VERB gp-284 21 37 to to PART gp-284 21 38 uncover uncover VERB gp-284 21 39 us$4 us$4 NOUN gp-284 21 40 billion billion NUM gp-284 21 41 in in ADP gp-284 21 42 hidden hidden ADJ gp-284 21 43 debt debt NOUN gp-284 21 44 ( ( PUNCT gp-284 21 45 kissin kissin NOUN gp-284 21 46 & & CCONJ gp-284 21 47 gray gray ADJ gp-284 21 48 , , PUNCT gp-284 21 49 2025 2025 NUM gp-284 21 50 ) ) PUNCT gp-284 21 51 . . PUNCT gp-284 22 1 meanwhile meanwhile ADV gp-284 22 2 , , PUNCT gp-284 22 3 in in ADP gp-284 22 4 indonesia indonesia PROPN gp-284 22 5 , , PUNCT gp-284 22 6 similar similar ADJ gp-284 22 7 issues issue NOUN gp-284 22 8 are be AUX gp-284 22 9 reflected reflect VERB gp-284 22 10 in in ADP gp-284 22 11 the the DET gp-284 22 12 case case NOUN gp-284 22 13 of of ADP gp-284 22 14 pt pt PROPN gp-284 22 15 tiga tiga PROPN gp-284 22 16 pilar pilar PROPN gp-284 22 17 sejahtera sejahtera PROPN gp-284 22 18 food food PROPN gp-284 22 19 tbk tbk PROPN gp-284 22 20 ( ( PUNCT gp-284 22 21 aisa aisa NOUN gp-284 22 22 ) ) PUNCT gp-284 22 23 , , PUNCT gp-284 22 24 which which PRON gp-284 22 25 allegedly allegedly ADV gp-284 22 26 manipulated manipulate VERB gp-284 22 27 its its PRON gp-284 22 28 2017 2017 NUM gp-284 22 29 financial financial ADJ gp-284 22 30 statements statement NOUN gp-284 22 31 , , PUNCT gp-284 22 32 including include VERB gp-284 22 33 inflating inflate VERB gp-284 22 34 assets asset NOUN gp-284 22 35 by by ADP gp-284 22 36 up up ADP gp-284 22 37 to to PART gp-284 22 38 rp4 rp4 NOUN gp-284 22 39 trillion trillion NUM gp-284 22 40 , , PUNCT gp-284 22 41 despite despite SCONJ gp-284 22 42 being be AUX gp-284 22 43 audited audit VERB gp-284 22 44 by by ADP gp-284 22 45 the the DET gp-284 22 46 public public ADJ gp-284 22 47 accounting accounting NOUN gp-284 22 48 firm firm NOUN gp-284 22 49 amir amir PROPN gp-284 22 50 abdi abdi PROPN gp-284 22 51 jusuf jusuf PROPN gp-284 22 52 , , PUNCT gp-284 22 53 aryanto aryanto ADP gp-284 22 54 & & CCONJ gp-284 22 55 mawar mawar PROPN gp-284 22 56 affiliated affiliate VERB gp-284 22 57 with with ADP gp-284 22 58 rsm rsm PROPN gp-284 22 59 international international PROPN gp-284 22 60 . . PUNCT gp-284 23 1 an an DET gp-284 23 2 investigative investigative ADJ gp-284 23 3 audit audit NOUN gp-284 23 4 by by ADP gp-284 23 5 ey ey NOUN gp-284 23 6 in in ADP gp-284 23 7 2019 2019 NUM gp-284 23 8 revealed reveal VERB gp-284 23 9 fraudulent fraudulent ADJ gp-284 23 10 practices practice NOUN gp-284 23 11 by by ADP gp-284 23 12 the the DET gp-284 23 13 old old ADJ gp-284 23 14 management management NOUN gp-284 23 15 , , PUNCT gp-284 23 16 and and CCONJ gp-284 23 17 the the DET gp-284 23 18 case case NOUN gp-284 23 19 led lead VERB gp-284 23 20 to to ADP gp-284 23 21 a a DET gp-284 23 22 criminal criminal ADJ gp-284 23 23 conviction conviction NOUN gp-284 23 24 and and CCONJ gp-284 23 25 examination examination NOUN gp-284 23 26 of of ADP gp-284 23 27 the the DET gp-284 23 28 kap kap NOUN gp-284 23 29 by by ADP gp-284 23 30 the the DET gp-284 23 31 relevant relevant ADJ gp-284 23 32 authorities authority NOUN gp-284 23 33 ( ( PUNCT gp-284 23 34 asmara asmara PROPN gp-284 23 35 , , PUNCT gp-284 23 36 2019 2019 NUM gp-284 23 37 ; ; PUNCT gp-284 23 38 nasional nasional ADJ gp-284 23 39 kontan kontan PROPN gp-284 23 40 , , PUNCT gp-284 23 41 2021 2021 NUM gp-284 23 42 ) ) PUNCT gp-284 23 43 . . PUNCT gp-284 24 1 in in ADP gp-284 24 2 line line NOUN gp-284 24 3 with with ADP gp-284 24 4 this this DET gp-284 24 5 phenomenon phenomenon NOUN gp-284 24 6 , , PUNCT gp-284 24 7 academic academic ADJ gp-284 24 8 studies study NOUN gp-284 24 9 also also ADV gp-284 24 10 show show VERB gp-284 24 11 inconsistencies inconsistency NOUN gp-284 24 12 in in ADP gp-284 24 13 findings finding NOUN gp-284 24 14 regarding regard VERB gp-284 24 15 the the DET gp-284 24 16 determinants determinant NOUN gp-284 24 17 of of ADP gp-284 24 18 audit audit NOUN gp-284 24 19 quality quality NOUN gp-284 24 20 . . PUNCT gp-284 25 1 some some DET gp-284 25 2 studies study NOUN gp-284 25 3 indicate indicate VERB gp-284 25 4 that that DET gp-284 25 5 corporate corporate ADJ gp-284 25 6 governance governance NOUN gp-284 25 7 , , PUNCT gp-284 25 8 audit audit NOUN gp-284 25 9 fees fee NOUN gp-284 25 10 , , PUNCT gp-284 25 11 client client NOUN gp-284 25 12 importance importance NOUN gp-284 25 13 , , PUNCT gp-284 25 14 workload workload NOUN gp-284 25 15 , , PUNCT gp-284 25 16 and and CCONJ gp-284 25 17 auditor auditor NOUN gp-284 25 18 industry industry NOUN gp-284 25 19 specialization specialization NOUN gp-284 25 20 are be AUX gp-284 25 21 key key ADJ gp-284 25 22 determinants determinant NOUN gp-284 25 23 of of ADP gp-284 25 24 audit audit NOUN gp-284 25 25 quality quality NOUN gp-284 25 26 ( ( PUNCT gp-284 25 27 chtaoui chtaoui PROPN gp-284 25 28 et et PROPN gp-284 25 29 al al PROPN gp-284 25 30 . . PROPN gp-284 25 31 , , PUNCT gp-284 25 32 2024 2024 NUM gp-284 25 33 ; ; PUNCT gp-284 25 34 dekeyser dekeyser PROPN gp-284 25 35 et et PROPN gp-284 25 36 al al PROPN gp-284 25 37 . . PROPN gp-284 25 38 , , PUNCT gp-284 25 39 2024 2024 NUM gp-284 25 40 ; ; PUNCT gp-284 25 41 aly aly PROPN gp-284 25 42 et et PROPN gp-284 25 43 al al PROPN gp-284 25 44 . . PROPN gp-284 25 45 , , PUNCT gp-284 25 46 2023 2023 NUM gp-284 25 47 ; ; PUNCT gp-284 25 48 hossain hossain PROPN gp-284 25 49 et et PROPN gp-284 25 50 al al PROPN gp-284 25 51 . . PROPN gp-284 25 52 2023 2023 NUM gp-284 25 53 ; ; PUNCT gp-284 25 54 heo heo PROPN gp-284 25 55 et et PROPN gp-284 25 56 al al PROPN gp-284 25 57 . . PROPN gp-284 25 58 , , PUNCT gp-284 25 59 2021 2021 NUM gp-284 25 60 ) ) PUNCT gp-284 25 61 . . PUNCT gp-284 26 1 however however ADV gp-284 26 2 , , PUNCT gp-284 26 3 other other ADJ gp-284 26 4 studies study NOUN gp-284 26 5 have have AUX gp-284 26 6 found find VERB gp-284 26 7 inconsistent inconsistent ADJ gp-284 26 8 or or CCONJ gp-284 26 9 contradictory contradictory ADJ gp-284 26 10 determinants determinant NOUN gp-284 26 11 of of ADP gp-284 26 12 audit audit NOUN gp-284 26 13 quality quality NOUN gp-284 26 14 ( ( PUNCT gp-284 26 15 sulaiman sulaiman PROPN gp-284 26 16 et et PROPN gp-284 26 17 al al PROPN gp-284 26 18 . . PROPN gp-284 26 19 , , PUNCT gp-284 26 20 2022 2022 NUM gp-284 26 21 ; ; PUNCT gp-284 26 22 cahyanti cahyanti PROPN gp-284 26 23 et et PROPN gp-284 26 24 al al PROPN gp-284 26 25 . . PROPN gp-284 26 26 , , PUNCT gp-284 26 27 2022 2022 NUM gp-284 26 28 ) ) PUNCT gp-284 26 29 . . PUNCT gp-284 27 1 this this DET gp-284 27 2 difference difference NOUN gp-284 27 3 in in ADP gp-284 27 4 results result NOUN gp-284 27 5 may may AUX gp-284 27 6 be be AUX gp-284 27 7 influenced influence VERB gp-284 27 8 by by ADP gp-284 27 9 different different ADJ gp-284 27 10 ways way NOUN gp-284 27 11 of of ADP gp-284 27 12 measuring measure VERB gp-284 27 13 audit audit NOUN gp-284 27 14 quality quality NOUN gp-284 27 15 , , PUNCT gp-284 27 16 such such ADJ gp-284 27 17 as as ADP gp-284 27 18 audit audit NOUN gp-284 27 19 opinion opinion NOUN gp-284 27 20 , , PUNCT gp-284 27 21 the the DET gp-284 27 22 level level NOUN gp-284 27 23 of of ADP gp-284 27 24 errors error NOUN gp-284 27 25 detected detect VERB gp-284 27 26 , , PUNCT gp-284 27 27 or or CCONJ gp-284 27 28 the the DET gp-284 27 29 level level NOUN gp-284 27 30 of of ADP gp-284 27 31 financial financial ADJ gp-284 27 32 statement statement NOUN gp-284 27 33 manipulation manipulation NOUN gp-284 27 34 . . PUNCT gp-284 28 1 additionally additionally ADV gp-284 28 2 , , PUNCT gp-284 28 3 differences difference NOUN gp-284 28 4 in in ADP gp-284 28 5 regulatory regulatory ADJ gp-284 28 6 systems system NOUN gp-284 28 7 and and CCONJ gp-284 28 8 sector sector NOUN gp-284 28 9 - - PUNCT gp-284 28 10 specific specific ADJ gp-284 28 11 characteristics characteristic NOUN gp-284 28 12 may may AUX gp-284 28 13 also also ADV gp-284 28 14 impact impact VERB gp-284 28 15 the the DET gp-284 28 16 results result NOUN gp-284 28 17 obtained obtain VERB gp-284 28 18 . . PUNCT gp-284 29 1 research research NOUN gp-284 29 2 on on ADP gp-284 29 3 various various ADJ gp-284 29 4 determinants determinant NOUN gp-284 29 5 of of ADP gp-284 29 6 audit audit NOUN gp-284 29 7 quality quality NOUN gp-284 29 8 has have AUX gp-284 29 9 been be AUX gp-284 29 10 conducted conduct VERB gp-284 29 11 using use VERB gp-284 29 12 various various ADJ gp-284 29 13 approaches approach NOUN gp-284 29 14 , , PUNCT gp-284 29 15 one one NUM gp-284 29 16 of of ADP gp-284 29 17 which which PRON gp-284 29 18 is be AUX gp-284 29 19 through through ADP gp-284 29 20 measurement measurement NOUN gp-284 29 21 of of ADP gp-284 29 22 discretionary discretionary ADJ gp-284 29 23 accruals accrual NOUN gp-284 29 24 , , PUNCT gp-284 29 25 which which PRON gp-284 29 26 reflect reflect VERB gp-284 29 27 the the DET gp-284 29 28 extent extent NOUN gp-284 29 29 to to PART gp-284 29 30 which which PRON gp-284 29 31 auditors auditor NOUN gp-284 29 32 can can AUX gp-284 29 33 detect detect VERB gp-284 29 34 earnings earning NOUN gp-284 29 35 management management NOUN gp-284 29 36 that that PRON gp-284 29 37 may may AUX gp-284 29 38 be be AUX gp-284 29 39 misleading mislead VERB gp-284 29 40 ( ( PUNCT gp-284 29 41 bing bing NOUN gp-284 29 42 et et PROPN gp-284 29 43 al al PROPN gp-284 29 44 . . PROPN gp-284 29 45 , , PUNCT gp-284 29 46 2014 2014 NUM gp-284 29 47 ) ) PUNCT gp-284 29 48 . . PUNCT gp-284 30 1 discretionary discretionary ADJ gp-284 30 2 accruals accrual NOUN gp-284 30 3 can can AUX gp-284 30 4 make make VERB gp-284 30 5 financial financial ADJ gp-284 30 6 statements statement NOUN gp-284 30 7 appear appear VERB gp-284 30 8 better well ADJ gp-284 30 9 than than ADP gp-284 30 10 the the DET gp-284 30 11 actual actual ADJ gp-284 30 12 condition condition NOUN gp-284 30 13 , , PUNCT gp-284 30 14 misleading mislead VERB gp-284 30 15 stakeholders stakeholder NOUN gp-284 30 16 ' ' PART gp-284 30 17 assessments assessment NOUN gp-284 30 18 of of ADP gp-284 30 19 the the DET gp-284 30 20 company company NOUN gp-284 30 21 's 's PART gp-284 30 22 performance performance NOUN gp-284 30 23 and and CCONJ gp-284 30 24 affecting affect VERB gp-284 30 25 their their PRON gp-284 30 26 decision decision NOUN gp-284 30 27 - - PUNCT gp-284 30 28 making making NOUN gp-284 30 29 ( ( PUNCT gp-284 30 30 chi chi NOUN gp-284 30 31 et et PROPN gp-284 30 32 al al PROPN gp-284 30 33 . . PROPN gp-284 30 34 , , PUNCT gp-284 30 35 2009 2009 NUM gp-284 30 36 ) ) PUNCT gp-284 30 37 . . PUNCT gp-284 31 1 in in ADP gp-284 31 2 this this DET gp-284 31 3 case case NOUN gp-284 31 4 , , PUNCT gp-284 31 5 the the DET gp-284 31 6 high high ADJ gp-284 31 7 value value NOUN gp-284 31 8 of of ADP gp-284 31 9 discretionary discretionary ADJ gp-284 31 10 accruals accrual NOUN gp-284 31 11 indicates indicate VERB gp-284 31 12 low low ADJ gp-284 31 13 audit audit NOUN gp-284 31 14 quality quality NOUN gp-284 31 15 , , PUNCT gp-284 31 16 as as SCONJ gp-284 31 17 it it PRON gp-284 31 18 suggests suggest VERB gp-284 31 19 the the DET gp-284 31 20 auditor auditor NOUN gp-284 31 21 's 's PART gp-284 31 22 inability inability NOUN gp-284 31 23 to to PART gp-284 31 24 limit limit VERB gp-284 31 25 financial financial ADJ gp-284 31 26 reporting reporting NOUN gp-284 31 27 aggressiveness aggressiveness NOUN gp-284 31 28 ( ( PUNCT gp-284 31 29 defond defond PROPN gp-284 31 30 & & CCONJ gp-284 31 31 zhang zhang PROPN gp-284 31 32 , , PUNCT gp-284 31 33 2014 2014 NUM gp-284 31 34 ) ) PUNCT gp-284 31 35 . . PUNCT gp-284 32 1 although although SCONJ gp-284 32 2 considerable considerable ADJ gp-284 32 3 research research NOUN gp-284 32 4 has have AUX gp-284 32 5 been be AUX gp-284 32 6 conducted conduct VERB gp-284 32 7 on on ADP gp-284 32 8 audit audit NOUN gp-284 32 9 quality quality NOUN gp-284 32 10 , , PUNCT gp-284 32 11 most most ADJ gp-284 32 12 studies study NOUN gp-284 32 13 focus focus VERB gp-284 32 14 on on ADP gp-284 32 15 developed develop VERB gp-284 32 16 countries country NOUN gp-284 32 17 with with ADP gp-284 32 18 varying vary VERB gp-284 32 19 market market NOUN gp-284 32 20 structures structure NOUN gp-284 32 21 and and CCONJ gp-284 32 22 regulations regulation NOUN gp-284 32 23 . . PUNCT gp-284 33 1 in in ADP gp-284 33 2 indonesia indonesia PROPN gp-284 33 3 , , PUNCT gp-284 33 4 research research NOUN gp-284 33 5 examining examine VERB gp-284 33 6 the the DET gp-284 33 7 combined combined ADJ gp-284 33 8 determinants determinant NOUN gp-284 33 9 of of ADP gp-284 33 10 corporate corporate ADJ gp-284 33 11 governance governance NOUN gp-284 33 12 , , PUNCT gp-284 33 13 audit audit NOUN gp-284 33 14 fees fee NOUN gp-284 33 15 , , PUNCT gp-284 33 16 client client NOUN gp-284 33 17 importance importance NOUN gp-284 33 18 , , PUNCT gp-284 33 19 workload workload NOUN gp-284 33 20 , , PUNCT gp-284 33 21 and and CCONJ gp-284 33 22 auditor auditor NOUN gp-284 33 23 industry industry NOUN gp-284 33 24 specialization specialization NOUN gp-284 33 25 on on ADP gp-284 33 26 audit audit NOUN gp-284 33 27 quality quality NOUN gp-284 33 28 remains remain VERB gp-284 33 29 relatively relatively ADV gp-284 33 30 limited limited ADJ gp-284 33 31 . . PUNCT gp-284 34 1 emerging emerge VERB gp-284 34 2 market market NOUN gp-284 34 3 conditions condition NOUN gp-284 34 4 , , PUNCT gp-284 34 5 such such ADJ gp-284 34 6 as as ADP gp-284 34 7 those those PRON gp-284 34 8 in in ADP gp-284 34 9 indonesia indonesia PROPN gp-284 34 10 , , PUNCT gp-284 34 11 have have VERB gp-284 34 12 their their PRON gp-284 34 13 own own ADJ gp-284 34 14 dynamics dynamic NOUN gp-284 34 15 , , PUNCT gp-284 34 16 including include VERB gp-284 34 17 different different ADJ gp-284 34 18 levels level NOUN gp-284 34 19 of of ADP gp-284 34 20 compliance compliance NOUN gp-284 34 21 , , PUNCT gp-284 34 22 business business NOUN gp-284 34 23 pressures pressure NOUN gp-284 34 24 , , PUNCT gp-284 34 25 and and CCONJ gp-284 34 26 supervision supervision NOUN gp-284 34 27 compared compare VERB gp-284 34 28 to to ADP gp-284 34 29 developed develop VERB gp-284 34 30 countries country NOUN gp-284 34 31 . . PUNCT gp-284 35 1 therefore therefore ADV gp-284 35 2 , , PUNCT gp-284 35 3 this this DET gp-284 35 4 study study NOUN gp-284 35 5 aims aim VERB gp-284 35 6 to to PART gp-284 35 7 examine examine VERB gp-284 35 8 the the DET gp-284 35 9 determinants determinant NOUN gp-284 35 10 of of ADP gp-284 35 11 audit audit NOUN gp-284 35 12 quality quality NOUN gp-284 35 13 through through ADP gp-284 35 14 five five NUM gp-284 35 15 main main ADJ gp-284 35 16 aspects aspect NOUN gp-284 35 17 : : PUNCT gp-284 35 18 corporate corporate ADJ gp-284 35 19 governance governance NOUN gp-284 35 20 , , PUNCT gp-284 35 21 audit audit NOUN gp-284 35 22 fees fee NOUN gp-284 35 23 , , PUNCT gp-284 35 24 client client NOUN gp-284 35 25 importance importance NOUN gp-284 35 26 , , PUNCT gp-284 35 27 workload workload NOUN gp-284 35 28 , , PUNCT gp-284 35 29 and and CCONJ gp-284 35 30 auditor auditor NOUN gp-284 35 31 industry industry NOUN gp-284 35 32 specialization specialization NOUN gp-284 35 33 , , PUNCT gp-284 35 34 in in ADP gp-284 35 35 consumer consumer NOUN gp-284 35 36 cyclicals cyclical NOUN gp-284 35 37 and and CCONJ gp-284 35 38 consumer consumer NOUN gp-284 35 39 non non ADJ gp-284 35 40 - - ADJ gp-284 35 41 cyclicals cyclical NOUN gp-284 35 42 sector sector NOUN gp-284 35 43 companies company NOUN gp-284 35 44 listed list VERB gp-284 35 45 on on ADP gp-284 35 46 the the DET gp-284 35 47 indonesia indonesia PROPN gp-284 35 48 stock stock PROPN gp-284 35 49 exchange exchange PROPN gp-284 35 50 for for ADP gp-284 35 51 the the DET gp-284 35 52 period period NOUN gp-284 35 53 2021 2021 NUM gp-284 35 54 - - SYM gp-284 35 55 2023 2023 NUM gp-284 35 56 . . PUNCT gp-284 36 1 by by ADP gp-284 36 2 using use VERB gp-284 36 3 discretionary discretionary ADJ gp-284 36 4 accruals accrual NOUN gp-284 36 5 as as ADP gp-284 36 6 a a DET gp-284 36 7 proxy proxy NOUN gp-284 36 8 for for ADP gp-284 36 9 audit audit NOUN gp-284 36 10 quality quality NOUN gp-284 36 11 , , PUNCT gp-284 36 12 this this DET gp-284 36 13 study study NOUN gp-284 36 14 is be AUX gp-284 36 15 expected expect VERB gp-284 36 16 to to PART gp-284 36 17 contribute contribute VERB gp-284 36 18 to to ADP gp-284 36 19 the the DET gp-284 36 20 audit audit NOUN gp-284 36 21 literature literature NOUN gp-284 36 22 in in ADP gp-284 36 23 emerging emerge VERB gp-284 36 24 markets market NOUN gp-284 36 25 and and CCONJ gp-284 36 26 provide provide VERB gp-284 36 27 practical practical ADJ gp-284 36 28 insights insight NOUN gp-284 36 29 for for ADP gp-284 36 30 regulators regulator NOUN gp-284 36 31 and and CCONJ gp-284 36 32 the the DET gp-284 36 33 auditor auditor NOUN gp-284 36 34 profession profession NOUN gp-284 36 35 on on ADP gp-284 36 36 improving improve VERB gp-284 36 37 audit audit NOUN gp-284 36 38 quality quality NOUN gp-284 36 39 in in ADP gp-284 36 40 indonesia indonesia PROPN gp-284 36 41 . . PUNCT gp-284 37 1 research research NOUN gp-284 37 2 methods method NOUN gp-284 37 3 this this DET gp-284 37 4 research research NOUN gp-284 37 5 falls fall VERB gp-284 37 6 under under ADP gp-284 37 7 the the DET gp-284 37 8 category category NOUN gp-284 37 9 of of ADP gp-284 37 10 quantitative quantitative ADJ gp-284 37 11 research research NOUN gp-284 37 12 , , PUNCT gp-284 37 13 specifically specifically ADV gp-284 37 14 descriptive descriptive ADJ gp-284 37 15 , , PUNCT gp-284 37 16 which which PRON gp-284 37 17 aims aim VERB gp-284 37 18 to to PART gp-284 37 19 explain explain VERB gp-284 37 20 the the DET gp-284 37 21 relationship relationship NOUN gp-284 37 22 between between ADP gp-284 37 23 variables variable NOUN gp-284 37 24 . . PUNCT gp-284 38 1 the the DET gp-284 38 2 method method NOUN gp-284 38 3 used use VERB gp-284 38 4 is be AUX gp-284 38 5 by by ADP gp-284 38 6 analyzing analyze VERB gp-284 38 7 secondary secondary ADJ gp-284 38 8 data datum NOUN gp-284 38 9 . . PUNCT gp-284 39 1 the the DET gp-284 39 2 approach approach NOUN gp-284 39 3 used use VERB gp-284 39 4 is be AUX gp-284 39 5 deductive deductive ADJ gp-284 39 6 , , PUNCT gp-284 39 7 where where SCONJ gp-284 39 8 the the DET gp-284 39 9 research research NOUN gp-284 39 10 process process NOUN gp-284 39 11 begins begin VERB gp-284 39 12 by by ADP gp-284 39 13 septia septia PROPN gp-284 39 14 mitha mitha PROPN gp-284 39 15 caesaria caesaria PROPN gp-284 39 16 , , PUNCT gp-284 39 17 majidah majidah PROPN gp-284 39 18 1009 1009 NUM gp-284 39 19 observing observe VERB gp-284 39 20 phenomena phenomenon NOUN gp-284 39 21 related relate VERB gp-284 39 22 to to ADP gp-284 39 23 the the DET gp-284 39 24 variables variable NOUN gp-284 39 25 under under ADP gp-284 39 26 study study NOUN gp-284 39 27 , , PUNCT gp-284 39 28 and and CCONJ gp-284 39 29 then then ADV gp-284 39 30 formulates formulate VERB gp-284 39 31 these these DET gp-284 39 32 observations observation NOUN gp-284 39 33 into into ADP gp-284 39 34 problems problem NOUN gp-284 39 35 that that PRON gp-284 39 36 are be AUX gp-284 39 37 arranged arrange VERB gp-284 39 38 within within ADP gp-284 39 39 a a DET gp-284 39 40 framework framework NOUN gp-284 39 41 based base VERB gp-284 39 42 on on ADP gp-284 39 43 previous previous ADJ gp-284 39 44 studies study NOUN gp-284 39 45 and and CCONJ gp-284 39 46 researchers researcher NOUN gp-284 39 47 ' ' PART gp-284 39 48 understanding understanding NOUN gp-284 39 49 . . PUNCT gp-284 40 1 the the DET gp-284 40 2 object object NOUN gp-284 40 3 of of ADP gp-284 40 4 this this DET gp-284 40 5 research research NOUN gp-284 40 6 is be AUX gp-284 40 7 companies company NOUN gp-284 40 8 included include VERB gp-284 40 9 in in ADP gp-284 40 10 the the DET gp-284 40 11 consumer consumer NOUN gp-284 40 12 cyclicals cyclical NOUN gp-284 40 13 and and CCONJ gp-284 40 14 consumer consumer NOUN gp-284 40 15 non non ADJ gp-284 40 16 - - NOUN gp-284 40 17 cyclicals cyclical NOUN gp-284 40 18 sectors sector NOUN gp-284 40 19 listed list VERB gp-284 40 20 on on ADP gp-284 40 21 the the DET gp-284 40 22 indonesia indonesia PROPN gp-284 40 23 stock stock PROPN gp-284 40 24 exchange exchange PROPN gp-284 40 25 during during ADP gp-284 40 26 the the DET gp-284 40 27 2021 2021 NUM gp-284 40 28 - - SYM gp-284 40 29 2023 2023 NUM gp-284 40 30 period period NOUN gp-284 40 31 . . PUNCT gp-284 41 1 data datum NOUN gp-284 41 2 analysis analysis NOUN gp-284 41 3 was be AUX gp-284 41 4 carried carry VERB gp-284 41 5 out out ADP gp-284 41 6 using use VERB gp-284 41 7 panel panel NOUN gp-284 41 8 data datum NOUN gp-284 41 9 regression regression NOUN gp-284 41 10 . . PUNCT gp-284 42 1 the the DET gp-284 42 2 sample sample NOUN gp-284 42 3 is be AUX gp-284 42 4 determined determine VERB gp-284 42 5 based base VERB gp-284 42 6 on on ADP gp-284 42 7 sampling sample VERB gp-284 42 8 criteria criterion NOUN gp-284 42 9 which which PRON gp-284 42 10 include include VERB gp-284 42 11 : : PUNCT gp-284 42 12 ( ( PUNCT gp-284 42 13 1 1 X gp-284 42 14 ) ) PUNCT gp-284 42 15 companies company NOUN gp-284 42 16 in in ADP gp-284 42 17 the the DET gp-284 42 18 consumer consumer NOUN gp-284 42 19 cyclicals cyclical NOUN gp-284 42 20 and and CCONJ gp-284 42 21 consumer consumer NOUN gp-284 42 22 noncyclicals noncyclical NOUN gp-284 42 23 sectors sector NOUN gp-284 42 24 that that PRON gp-284 42 25 are be AUX gp-284 42 26 listed list VERB gp-284 42 27 on on ADP gp-284 42 28 the the DET gp-284 42 29 indonesia indonesia PROPN gp-284 42 30 stock stock PROPN gp-284 42 31 exchange exchange NOUN gp-284 42 32 in in ADP gp-284 42 33 2021 2021 NUM gp-284 42 34 - - SYM gp-284 42 35 2023 2023 NUM gp-284 42 36 ; ; PUNCT gp-284 42 37 ( ( PUNCT gp-284 42 38 2 2 X gp-284 42 39 ) ) PUNCT gp-284 42 40 companies company NOUN gp-284 42 41 in in ADP gp-284 42 42 the the DET gp-284 42 43 consumer consumer NOUN gp-284 42 44 cyclicals cyclical NOUN gp-284 42 45 and and CCONJ gp-284 42 46 consumer consumer NOUN gp-284 42 47 non non ADJ gp-284 42 48 - - NOUN gp-284 42 49 cyclicals cyclical NOUN gp-284 42 50 sectors sector NOUN gp-284 42 51 that that PRON gp-284 42 52 consistently consistently ADV gp-284 42 53 publish publish VERB gp-284 42 54 annual annual ADJ gp-284 42 55 reports report NOUN gp-284 42 56 during during ADP gp-284 42 57 2021 2021 NUM gp-284 42 58 - - SYM gp-284 42 59 2023 2023 NUM gp-284 42 60 ; ; PUNCT gp-284 42 61 ( ( PUNCT gp-284 42 62 3 3 X gp-284 42 63 ) ) PUNCT gp-284 42 64 companies company NOUN gp-284 42 65 in in ADP gp-284 42 66 the the DET gp-284 42 67 consumer consumer NOUN gp-284 42 68 cyclicals cyclical NOUN gp-284 42 69 and and CCONJ gp-284 42 70 consumer consumer NOUN gp-284 42 71 non non ADJ gp-284 42 72 - - NOUN gp-284 42 73 cyclicals cyclical NOUN gp-284 42 74 sectors sector NOUN gp-284 42 75 that that PRON gp-284 42 76 consistently consistently ADV gp-284 42 77 state state NOUN gp-284 42 78 audit audit NOUN gp-284 42 79 fees fee NOUN gp-284 42 80 in in ADP gp-284 42 81 annual annual ADJ gp-284 42 82 reports report NOUN gp-284 42 83 during during ADP gp-284 42 84 2021 2021 NUM gp-284 42 85 - - SYM gp-284 42 86 2023 2023 NUM gp-284 42 87 . . PUNCT gp-284 43 1 based base VERB gp-284 43 2 on on ADP gp-284 43 3 these these DET gp-284 43 4 criteria criterion NOUN gp-284 43 5 , , PUNCT gp-284 43 6 the the DET gp-284 43 7 sample sample NOUN gp-284 43 8 was be AUX gp-284 43 9 obtained obtain VERB gp-284 43 10 from from ADP gp-284 43 11 as as ADV gp-284 43 12 many many ADJ gp-284 43 13 as as ADP gp-284 43 14 106 106 NUM gp-284 43 15 companies company NOUN gp-284 43 16 , , PUNCT gp-284 43 17 totalling total VERB gp-284 43 18 318 318 NUM gp-284 43 19 observations observation NOUN gp-284 43 20 . . PUNCT gp-284 44 1 dependent dependent ADJ gp-284 44 2 variable variable NOUN gp-284 44 3 ( ( PUNCT gp-284 44 4 y y NOUN gp-284 44 5 ) ) PUNCT gp-284 44 6 the the DET gp-284 44 7 dependent dependent ADJ gp-284 44 8 variable variable NOUN gp-284 44 9 in in ADP gp-284 44 10 this this DET gp-284 44 11 study study NOUN gp-284 44 12 is be AUX gp-284 44 13 audit audit NOUN gp-284 44 14 quality quality NOUN gp-284 44 15 . . PUNCT gp-284 45 1 this this DET gp-284 45 2 study study NOUN gp-284 45 3 measures measure NOUN gp-284 45 4 audit audit NOUN gp-284 45 5 quality quality NOUN gp-284 45 6 using use VERB gp-284 45 7 absolute absolute ADJ gp-284 45 8 value value NOUN gp-284 45 9 discretionary discretionary ADJ gp-284 45 10 accruals accrual NOUN gp-284 45 11 , , PUNCT gp-284 45 12 which which PRON gp-284 45 13 are be AUX gp-284 45 14 also also ADV gp-284 45 15 used use VERB gp-284 45 16 as as ADP gp-284 45 17 indicators indicator NOUN gp-284 45 18 of of ADP gp-284 45 19 earnings earning NOUN gp-284 45 20 management management NOUN gp-284 45 21 ( ( PUNCT gp-284 45 22 choi choi NOUN gp-284 45 23 et et PROPN gp-284 45 24 al al PROPN gp-284 45 25 . . PROPN gp-284 45 26 , , PUNCT gp-284 45 27 2010 2010 NUM gp-284 45 28 ; ; PUNCT gp-284 45 29 mao mao PROPN gp-284 45 30 et et PROPN gp-284 45 31 al al PROPN gp-284 45 32 . . PROPN gp-284 45 33 , , PUNCT gp-284 45 34 2020 2020 NUM gp-284 45 35 ; ; PUNCT gp-284 45 36 hossain hossain PROPN gp-284 45 37 et et PROPN gp-284 45 38 al al PROPN gp-284 45 39 . . PROPN gp-284 45 40 , , PUNCT gp-284 45 41 2023 2023 NUM gp-284 45 42 ) ) PUNCT gp-284 45 43 . . PUNCT gp-284 46 1 discretionary discretionary ADJ gp-284 46 2 accrual accrual ADJ gp-284 46 3 is be AUX gp-284 46 4 measured measure VERB gp-284 46 5 using use VERB gp-284 46 6 the the DET gp-284 46 7 modified modify VERB gp-284 46 8 jones jones PROPN gp-284 46 9 model model PROPN gp-284 46 10 , , PUNCT gp-284 46 11 which which PRON gp-284 46 12 is be AUX gp-284 46 13 an an DET gp-284 46 14 improved improved ADJ gp-284 46 15 version version NOUN gp-284 46 16 of of ADP gp-284 46 17 the the DET gp-284 46 18 original original ADJ gp-284 46 19 jones jones PROPN gp-284 46 20 model model NOUN gp-284 46 21 developed develop VERB gp-284 46 22 by by ADP gp-284 46 23 dechow dechow PROPN gp-284 46 24 et et PROPN gp-284 46 25 al al PROPN gp-284 46 26 . . PROPN gp-284 47 1 ( ( PUNCT gp-284 47 2 1995 1995 NUM gp-284 47 3 ) ) PUNCT gp-284 47 4 , , PUNCT gp-284 47 5 which which PRON gp-284 47 6 incorporates incorporate VERB gp-284 47 7 aspects aspect NOUN gp-284 47 8 of of ADP gp-284 47 9 the the DET gp-284 47 10 previous previous ADJ gp-284 47 11 period period NOUN gp-284 47 12 and and CCONJ gp-284 47 13 includes include VERB gp-284 47 14 all all DET gp-284 47 15 changes change NOUN gp-284 47 16 in in ADP gp-284 47 17 receivables receivables NOUN gp-284 47 18 as as ADP gp-284 47 19 part part NOUN gp-284 47 20 of of ADP gp-284 47 21 earnings earning NOUN gp-284 47 22 management management NOUN gp-284 47 23 . . PUNCT gp-284 48 1 the the DET gp-284 48 2 absolute absolute ADJ gp-284 48 3 value value NOUN gp-284 48 4 of of ADP gp-284 48 5 discretionary discretionary ADJ gp-284 48 6 accruals accrual NOUN gp-284 48 7 to to PART gp-284 48 8 capture capture VERB gp-284 48 9 earnings earning NOUN gp-284 48 10 management management NOUN gp-284 48 11 practices practice NOUN gp-284 48 12 that that PRON gp-284 48 13 increase increase VERB gp-284 48 14 or or CCONJ gp-284 48 15 decrease decrease VERB gp-284 48 16 earnings earning NOUN gp-284 48 17 by by ADP gp-284 48 18 managers manager NOUN gp-284 48 19 ( ( PUNCT gp-284 48 20 bing bing VERB gp-284 48 21 et et PROPN gp-284 48 22 al al PROPN gp-284 48 23 . . PROPN gp-284 48 24 , , PUNCT gp-284 48 25 2014 2014 NUM gp-284 48 26 ) ) PUNCT gp-284 48 27 . . PUNCT gp-284 49 1 by by ADP gp-284 49 2 this this DET gp-284 49 3 approach approach NOUN gp-284 49 4 , , PUNCT gp-284 49 5 the the PRON gp-284 49 6 greater great ADJ gp-284 49 7 the the DET gp-284 49 8 absolute absolute ADJ gp-284 49 9 value value NOUN gp-284 49 10 of of ADP gp-284 49 11 da da NOUN gp-284 49 12 as as SCONJ gp-284 49 13 indicated indicate VERB gp-284 49 14 by by ADP gp-284 49 15 the the DET gp-284 49 16 further further ADJ gp-284 49 17 the the DET gp-284 49 18 value value NOUN gp-284 49 19 is be AUX gp-284 49 20 from from ADP gp-284 49 21 zero zero NUM gp-284 49 22 , , PUNCT gp-284 49 23 the the PRON gp-284 49 24 greater great ADJ gp-284 49 25 the the DET gp-284 49 26 potential potential NOUN gp-284 49 27 for for ADP gp-284 49 28 earnings earning NOUN gp-284 49 29 management management NOUN gp-284 49 30 , , PUNCT gp-284 49 31 so so SCONJ gp-284 49 32 that that DET gp-284 49 33 audit audit NOUN gp-284 49 34 quality quality NOUN gp-284 49 35 is be AUX gp-284 49 36 assumed assume VERB gp-284 49 37 to to PART gp-284 49 38 be be AUX gp-284 49 39 lower low ADJ gp-284 49 40 ( ( PUNCT gp-284 49 41 defond defond PROPN gp-284 49 42 & & CCONJ gp-284 49 43 zhang zhang PROPN gp-284 49 44 , , PUNCT gp-284 49 45 2014 2014 NUM gp-284 49 46 ) ) PUNCT gp-284 49 47 . . PUNCT gp-284 50 1 the the DET gp-284 50 2 assumption assumption NOUN gp-284 50 3 is be AUX gp-284 50 4 that that SCONJ gp-284 50 5 managers manager NOUN gp-284 50 6 use use VERB gp-284 50 7 discretionary discretionary ADJ gp-284 50 8 accruals accrual NOUN gp-284 50 9 to to PART gp-284 50 10 manipulate manipulate VERB gp-284 50 11 or or CCONJ gp-284 50 12 degrade degrade VERB gp-284 50 13 the the DET gp-284 50 14 quality quality NOUN gp-284 50 15 of of ADP gp-284 50 16 financial financial ADJ gp-284 50 17 statements statement NOUN gp-284 50 18 , , PUNCT gp-284 50 19 and and CCONJ gp-284 50 20 a a DET gp-284 50 21 high high ADJ gp-284 50 22 - - PUNCT gp-284 50 23 quality quality NOUN gp-284 50 24 audit audit NOUN gp-284 50 25 should should AUX gp-284 50 26 be be AUX gp-284 50 27 able able ADJ gp-284 50 28 to to PART gp-284 50 29 identify identify VERB gp-284 50 30 such such ADJ gp-284 50 31 irregularities irregularity NOUN gp-284 50 32 ( ( PUNCT gp-284 50 33 defond defond PROPN gp-284 50 34 & & CCONJ gp-284 50 35 zhang zhang PROPN gp-284 50 36 , , PUNCT gp-284 50 37 2014 2014 NUM gp-284 50 38 ; ; PUNCT gp-284 50 39 ayoola ayoola PROPN gp-284 50 40 , , PUNCT gp-284 50 41 2022 2022 NUM gp-284 50 42 ) ) PUNCT gp-284 50 43 . . PUNCT gp-284 51 1 thus thus ADV gp-284 51 2 , , PUNCT gp-284 51 3 a a DET gp-284 51 4 negative negative ADJ gp-284 51 5 regression regression NOUN gp-284 51 6 coefficient coefficient NOUN gp-284 51 7 on on ADP gp-284 51 8 da da PROPN gp-284 51 9 is be AUX gp-284 51 10 interpreted interpret VERB gp-284 51 11 as as ADP gp-284 51 12 a a DET gp-284 51 13 positive positive ADJ gp-284 51 14 determinant determinant NOUN gp-284 51 15 of of ADP gp-284 51 16 audit audit NOUN gp-284 51 17 quality quality NOUN gp-284 51 18 , , PUNCT gp-284 51 19 and and CCONJ gp-284 51 20 vice vice ADV gp-284 51 21 versa versa ADV gp-284 51 22 . . PUNCT gp-284 52 1 the the DET gp-284 52 2 following follow VERB gp-284 52 3 is be AUX gp-284 52 4 the the DET gp-284 52 5 formula formula NOUN gp-284 52 6 for for ADP gp-284 52 7 discretionary discretionary ADJ gp-284 52 8 accrual accrual ADJ gp-284 52 9 : : PUNCT gp-284 52 10 𝑇𝐴𝑑/π΄π‘‘βˆ’1 𝑇𝐴𝑑/π΄π‘‘βˆ’1 PROPN gp-284 52 11 = = SYM gp-284 52 12 𝛼1(1/π΄π‘‘βˆ’1 𝛼1(1/π΄π‘‘βˆ’1 PROPN gp-284 52 13 ) ) PUNCT gp-284 53 1 + + NUM gp-284 53 2 𝛼2(βˆ†π‘…πΈπ‘‰π‘‘ 𝛼2(βˆ†π‘…πΈπ‘‰π‘‘ NUM gp-284 53 3 βˆ’ βˆ’ NOUN gp-284 53 4 βˆ†π‘…πΈπΆπ‘‘)/π΄π‘‘βˆ’1 βˆ†π‘…πΈπΆπ‘‘)/π΄π‘‘βˆ’1 VERB gp-284 53 5 + + X gp-284 53 6 𝛼3π‘ƒπ‘ƒπΈπ‘‘π΄π‘‘βˆ’1 𝛼3π‘ƒπ‘ƒπΈπ‘‘π΄π‘‘βˆ’1 NUM gp-284 53 7 in in ADP gp-284 53 8 which which PRON gp-284 53 9 : : PUNCT gp-284 53 10 𝑇𝐴𝑑 𝑇𝐴𝑑 NOUN gp-284 53 11 = = SYM gp-284 53 12 total total ADJ gp-284 53 13 accruals accrual NOUN gp-284 53 14 total total NOUN gp-284 53 15 accruals accrual NOUN gp-284 53 16 in in ADP gp-284 53 17 year year NOUN gp-284 53 18 t t PROPN gp-284 53 19 , , PUNCT gp-284 53 20 estimated estimate VERB gp-284 53 21 as as ADP gp-284 53 22 excess excess NOUN gp-284 53 23 of of ADP gp-284 53 24 net net ADJ gp-284 53 25 income income NOUN gp-284 53 26 in in ADP gp-284 53 27 year year NOUN gp-284 53 28 t t PROPN gp-284 53 29 ( ( PUNCT gp-284 53 30 𝑁𝐼𝑑 𝑁𝐼𝑑 PROPN gp-284 53 31 ) ) PUNCT gp-284 53 32 over over ADP gp-284 53 33 cash cash NOUN gp-284 53 34 flow flow NOUN gp-284 53 35 from from ADP gp-284 53 36 operations operation NOUN gp-284 53 37 in in ADP gp-284 53 38 year year NOUN gp-284 53 39 t t PROPN gp-284 53 40 ( ( PUNCT gp-284 53 41 𝐢𝐹𝑂𝑑 𝐢𝐹𝑂𝑑 PROPN gp-284 53 42 ) ) PUNCT gp-284 53 43 π΄π‘‘βˆ’1 π΄π‘‘βˆ’1 PROPN gp-284 54 1 = = SYM gp-284 54 2 total total ADJ gp-284 54 3 asset asset NOUN gp-284 54 4 in in ADP gp-284 54 5 year year NOUN gp-284 54 6 t-1 t-1 PROPN gp-284 54 7 βˆ†π‘…πΈπ‘‰π‘‘ βˆ†π‘…πΈπ‘‰π‘‘ PROPN gp-284 55 1 = = PUNCT gp-284 55 2 change change NOUN gp-284 55 3 in in ADP gp-284 55 4 revenues revenue NOUN gp-284 55 5 from from ADP gp-284 55 6 year year NOUN gp-284 55 7 t t PROPN gp-284 55 8 – – PUNCT gp-284 55 9 1 1 NUM gp-284 55 10 to to ADP gp-284 55 11 year year NOUN gp-284 55 12 t t PROPN gp-284 55 13 βˆ†π‘…πΈπΆπ‘‘ βˆ†π‘…πΈπΆπ‘‘ NOUN gp-284 55 14 = = SYM gp-284 55 15 change change VERB gp-284 55 16 in in ADP gp-284 55 17 receivables receivables NOUN gp-284 55 18 from from ADP gp-284 55 19 year year NOUN gp-284 55 20 t t PROPN gp-284 55 21 – – PUNCT gp-284 55 22 1 1 NUM gp-284 55 23 to to ADP gp-284 55 24 year year NOUN gp-284 55 25 t t NOUN gp-284 55 26 𝑃𝑃𝐸𝑑 𝑃𝑃𝐸𝑑 PROPN gp-284 55 27 = = SYM gp-284 55 28 property property NOUN gp-284 55 29 , , PUNCT gp-284 55 30 plant plant NOUN gp-284 55 31 , , PUNCT gp-284 55 32 and and CCONJ gp-284 55 33 equipment equipment NOUN gp-284 55 34 in in ADP gp-284 55 35 year year NOUN gp-284 55 36 t t NOUN gp-284 55 37 the the DET gp-284 55 38 estimated estimate VERB gp-284 55 39 value value NOUN gp-284 55 40 of of ADP gp-284 55 41 total total ADJ gp-284 55 42 accruals accrual NOUN gp-284 55 43 , , PUNCT gp-284 55 44 which which PRON gp-284 55 45 represents represent VERB gp-284 55 46 non non ADJ gp-284 55 47 - - ADJ gp-284 55 48 discretionary discretionary ADJ gp-284 55 49 accruals accrual NOUN gp-284 55 50 ( ( PUNCT gp-284 55 51 𝑁𝐷𝐴𝑑 𝑁𝐷𝐴𝑑 PROPN gp-284 55 52 ) ) PUNCT gp-284 55 53 , , PUNCT gp-284 55 54 is be AUX gp-284 55 55 obtained obtain VERB gp-284 55 56 by by ADP gp-284 55 57 inputting inputte VERB gp-284 55 58 the the DET gp-284 55 59 estimated estimate VERB gp-284 55 60 parameters parameter NOUN gp-284 55 61 𝛼1 𝛼1 NOUN gp-284 55 62 , , PUNCT gp-284 55 63 𝛼2 𝛼2 ADJ gp-284 55 64 , , PUNCT gp-284 55 65 𝛼3 𝛼3 VERB gp-284 55 66 into into ADP gp-284 55 67 equation equation NOUN gp-284 55 68 ( ( PUNCT gp-284 55 69 1 1 NUM gp-284 55 70 ) ) PUNCT gp-284 55 71 . . PUNCT gp-284 56 1 furthermore furthermore ADV gp-284 56 2 , , PUNCT gp-284 56 3 discretionary discretionary ADJ gp-284 56 4 accruals accrual NOUN gp-284 56 5 ( ( PUNCT gp-284 56 6 𝐷𝐴𝑑 𝐷𝐴𝑑 PROPN gp-284 56 7 ) ) PUNCT gp-284 56 8 are be AUX gp-284 56 9 calculated calculate VERB gp-284 56 10 in in ADP gp-284 56 11 the the DET gp-284 56 12 following following ADJ gp-284 56 13 way way NOUN gp-284 56 14 : : PUNCT gp-284 56 15 𝐷𝐴𝑑/ 𝐷𝐴𝑑/ PROPN gp-284 56 16 π΄π‘‘βˆ’1 π΄π‘‘βˆ’1 PROPN gp-284 56 17 = = SYM gp-284 56 18 𝑇𝐴𝑑/π΄π‘‘βˆ’1 𝑇𝐴𝑑/π΄π‘‘βˆ’1 PROPN gp-284 56 19 βˆ’ βˆ’ PROPN gp-284 56 20 𝑁𝐷𝐴𝑑/π΄π‘‘βˆ’1 𝑁𝐷𝐴𝑑/π΄π‘‘βˆ’1 ADJ gp-284 56 21 independent independent ADJ gp-284 56 22 variable variable NOUN gp-284 56 23 ( ( PUNCT gp-284 56 24 x x NOUN gp-284 56 25 ) ) PUNCT gp-284 56 26 corporate corporate ADJ gp-284 56 27 governance governance NOUN gp-284 56 28 is be AUX gp-284 56 29 assessed assess VERB gp-284 56 30 using use VERB gp-284 56 31 a a DET gp-284 56 32 score score NOUN gp-284 56 33 - - PUNCT gp-284 56 34 based base VERB gp-284 56 35 system system NOUN gp-284 56 36 , , PUNCT gp-284 56 37 which which PRON gp-284 56 38 refers refer VERB gp-284 56 39 to to ADP gp-284 56 40 the the DET gp-284 56 41 corporate corporate ADJ gp-284 56 42 governance governance NOUN gp-284 56 43 indicators indicator NOUN gp-284 56 44 studied study VERB gp-284 56 45 by by ADP gp-284 56 46 ahmar ahmar PROPN gp-284 56 47 et et PROPN gp-284 56 48 al al PROPN gp-284 56 49 . . PROPN gp-284 57 1 ( ( PUNCT gp-284 57 2 2024 2024 NUM gp-284 57 3 ) ) PUNCT gp-284 57 4 , , PUNCT gp-284 57 5 a a DET gp-284 57 6 score score NOUN gp-284 57 7 of of ADP gp-284 57 8 1 1 NUM gp-284 57 9 indicates indicate VERB gp-284 57 10 that that SCONJ gp-284 57 11 the the DET gp-284 57 12 company company NOUN gp-284 57 13 meets meet VERB gp-284 57 14 the the DET gp-284 57 15 requirements requirement NOUN gp-284 57 16 of of ADP gp-284 57 17 good good ADJ gp-284 57 18 corporate corporate ADJ gp-284 57 19 governance governance NOUN gp-284 57 20 , , PUNCT gp-284 57 21 while while SCONJ gp-284 57 22 a a DET gp-284 57 23 score score NOUN gp-284 57 24 of of ADP gp-284 57 25 0 0 NUM gp-284 57 26 indicates indicate VERB gp-284 57 27 that that SCONJ gp-284 57 28 the the DET gp-284 57 29 company company NOUN gp-284 57 30 does do AUX gp-284 57 31 not not PART gp-284 57 32 meet meet VERB gp-284 57 33 these these DET gp-284 57 34 requirements requirement NOUN gp-284 57 35 . . PUNCT gp-284 58 1 audit audit NOUN gp-284 58 2 fees fee NOUN gp-284 58 3 are be AUX gp-284 58 4 measured measure VERB gp-284 58 5 using use VERB gp-284 58 6 the the DET gp-284 58 7 natural natural ADJ gp-284 58 8 logarithm logarithm NOUN gp-284 58 9 of of ADP gp-284 58 10 the the DET gp-284 58 11 audit audit NOUN gp-284 58 12 fee fee NOUN gp-284 58 13 paid pay VERB gp-284 58 14 by by ADP gp-284 58 15 the the DET gp-284 58 16 client client NOUN gp-284 58 17 ( ( PUNCT gp-284 58 18 auditee auditee PROPN gp-284 58 19 ) ) PUNCT gp-284 58 20 to to ADP gp-284 58 21 the the DET gp-284 58 22 public public ADJ gp-284 58 23 accounting accounting NOUN gp-284 58 24 firm firm NOUN gp-284 58 25 . . PUNCT gp-284 59 1 ( ( PUNCT gp-284 59 2 griffin griffin PROPN gp-284 59 3 et et PROPN gp-284 59 4 al al PROPN gp-284 59 5 . . PROPN gp-284 59 6 , , PUNCT gp-284 59 7 2010 2010 NUM gp-284 59 8 ) ) PUNCT gp-284 59 9 . . PUNCT gp-284 60 1 client client NOUN gp-284 60 2 importance importance NOUN gp-284 60 3 is be AUX gp-284 60 4 measured measure VERB gp-284 60 5 by by ADP gp-284 60 6 the the DET gp-284 60 7 total total ADJ gp-284 60 8 assets asset NOUN gp-284 60 9 of of ADP gp-284 60 10 the the DET gp-284 60 11 company company NOUN gp-284 60 12 , , PUNCT gp-284 60 13 as as SCONJ gp-284 60 14 referenced reference VERB gp-284 60 15 in in ADP gp-284 60 16 research research NOUN gp-284 60 17 ( ( PUNCT gp-284 60 18 chen chen PROPN gp-284 60 19 et et PROPN gp-284 60 20 al al PROPN gp-284 60 21 . . PROPN gp-284 60 22 2010 2010 NUM gp-284 60 23 , , PUNCT gp-284 61 1 chang chang PROPN gp-284 61 2 et et PROPN gp-284 61 3 al al PROPN gp-284 61 4 . . PROPN gp-284 61 5 , , PUNCT gp-284 61 6 2019 2019 NUM gp-284 61 7 ) ) PUNCT gp-284 61 8 . . PUNCT gp-284 62 1 a a DET gp-284 62 2 score score NOUN gp-284 62 3 of of ADP gp-284 62 4 1 1 NUM gp-284 62 5 is be AUX gp-284 62 6 given give VERB gp-284 62 7 if if SCONJ gp-284 62 8 the the DET gp-284 62 9 natural natural ADJ gp-284 62 10 logarithm logarithm NOUN gp-284 62 11 of of ADP gp-284 62 12 american american PROPN gp-284 62 13 journal journal PROPN gp-284 62 14 of of ADP gp-284 62 15 economic economic ADJ gp-284 62 16 and and CCONJ gp-284 62 17 management management NOUN gp-284 62 18 business business NOUN gp-284 62 19 vol vol NOUN gp-284 62 20 . . PROPN gp-284 63 1 4 4 NUM gp-284 63 2 no no NOUN gp-284 63 3 . . NOUN gp-284 64 1 7 7 NUM gp-284 64 2 july july PROPN gp-284 64 3 2025 2025 NUM gp-284 64 4 1010 1010 NUM gp-284 64 5 the the DET gp-284 64 6 client client NOUN gp-284 64 7 's 's PART gp-284 64 8 total total ADJ gp-284 64 9 assets asset NOUN gp-284 64 10 is be AUX gp-284 64 11 greater great ADJ gp-284 64 12 than than ADP gp-284 64 13 the the DET gp-284 64 14 average average ADJ gp-284 64 15 natural natural ADJ gp-284 64 16 logarithm logarithm NOUN gp-284 64 17 of of ADP gp-284 64 18 the the DET gp-284 64 19 client client NOUN gp-284 64 20 's 's PART gp-284 64 21 total total ADJ gp-284 64 22 assets asset NOUN gp-284 64 23 in in ADP gp-284 64 24 a a DET gp-284 64 25 given give VERB gp-284 64 26 year year NOUN gp-284 64 27 and and CCONJ gp-284 64 28 a a DET gp-284 64 29 score score NOUN gp-284 64 30 of of ADP gp-284 64 31 0 0 NUM gp-284 64 32 is be AUX gp-284 64 33 given give VERB gp-284 64 34 if if SCONJ gp-284 64 35 the the DET gp-284 64 36 client client NOUN gp-284 64 37 's 's PART gp-284 64 38 total total ADJ gp-284 64 39 assets asset NOUN gp-284 64 40 are be AUX gp-284 64 41 smaller small ADJ gp-284 64 42 than than ADP gp-284 64 43 that that DET gp-284 64 44 average average NOUN gp-284 64 45 . . PUNCT gp-284 65 1 workload workload NOUN gp-284 65 2 is be AUX gp-284 65 3 measured measure VERB gp-284 65 4 by by ADP gp-284 65 5 dividing divide VERB gp-284 65 6 the the DET gp-284 65 7 number number NOUN gp-284 65 8 of of ADP gp-284 65 9 audit audit NOUN gp-284 65 10 clients client NOUN gp-284 65 11 handled handle VERB gp-284 65 12 by by ADP gp-284 65 13 a a DET gp-284 65 14 kap kap NOUN gp-284 65 15 each each DET gp-284 65 16 year year NOUN gp-284 65 17 by by ADP gp-284 65 18 the the DET gp-284 65 19 number number NOUN gp-284 65 20 of of ADP gp-284 65 21 kap kap NOUN gp-284 65 22 partners partner NOUN gp-284 65 23 ( ( PUNCT gp-284 65 24 pamungkas pamungkas PROPN gp-284 65 25 & & CCONJ gp-284 65 26 gantyowati gantyowati NOUN gp-284 65 27 , , PUNCT gp-284 65 28 2021 2021 NUM gp-284 65 29 ) ) PUNCT gp-284 65 30 . . PUNCT gp-284 66 1 this this DET gp-284 66 2 measurement measurement NOUN gp-284 66 3 is be AUX gp-284 66 4 used use VERB gp-284 66 5 because because SCONJ gp-284 66 6 capacity capacity NOUN gp-284 66 7 pressure pressure NOUN gp-284 66 8 on on ADP gp-284 66 9 an an DET gp-284 66 10 office office NOUN gp-284 66 11 is be AUX gp-284 66 12 estimated estimate VERB gp-284 66 13 as as ADP gp-284 66 14 an an DET gp-284 66 15 increase increase NOUN gp-284 66 16 in in ADP gp-284 66 17 audit audit NOUN gp-284 66 18 workload workload NOUN gp-284 66 19 attributable attributable ADJ gp-284 66 20 to to ADP gp-284 66 21 clients client NOUN gp-284 66 22 ( ( PUNCT gp-284 66 23 suhardianto suhardianto PROPN gp-284 66 24 & & CCONJ gp-284 66 25 leung leung PROPN gp-284 66 26 , , PUNCT gp-284 66 27 2020 2020 NUM gp-284 66 28 ) ) PUNCT gp-284 66 29 . . PUNCT gp-284 67 1 auditor auditor NOUN gp-284 67 2 industry industry NOUN gp-284 67 3 specialization specialization NOUN gp-284 67 4 is be AUX gp-284 67 5 measured measure VERB gp-284 67 6 using use VERB gp-284 67 7 a a DET gp-284 67 8 market market NOUN gp-284 67 9 share share NOUN gp-284 67 10 audit audit NOUN gp-284 67 11 measurement measurement NOUN gp-284 67 12 that that PRON gp-284 67 13 refers refer VERB gp-284 67 14 to to ADP gp-284 67 15 the the DET gp-284 67 16 research research NOUN gp-284 67 17 of of ADP gp-284 67 18 aurely aurely ADV gp-284 67 19 et et PROPN gp-284 67 20 al al PROPN gp-284 67 21 . . PROPN gp-284 68 1 ( ( PUNCT gp-284 68 2 2021 2021 NUM gp-284 68 3 ) ) PUNCT gp-284 68 4 which which PRON gp-284 68 5 uses use VERB gp-284 68 6 a a DET gp-284 68 7 nominal nominal ADJ gp-284 68 8 scale scale NOUN gp-284 68 9 , , PUNCT gp-284 68 10 namely namely ADV gp-284 68 11 if if SCONJ gp-284 68 12 the the DET gp-284 68 13 ais ais NOUN gp-284 68 14 value value NOUN gp-284 68 15 is be AUX gp-284 68 16 below below ADP gp-284 68 17 10 10 NUM gp-284 68 18 % % NOUN gp-284 68 19 , , PUNCT gp-284 68 20 it it PRON gp-284 68 21 is be AUX gp-284 68 22 given give VERB gp-284 68 23 a a DET gp-284 68 24 value value NOUN gp-284 68 25 of of ADP gp-284 68 26 0 0 NUM gp-284 68 27 , , PUNCT gp-284 68 28 if if SCONJ gp-284 68 29 above above ADP gp-284 68 30 10 10 NUM gp-284 68 31 % % NOUN gp-284 68 32 , , PUNCT gp-284 68 33 it it PRON gp-284 68 34 is be AUX gp-284 68 35 given give VERB gp-284 68 36 a a DET gp-284 68 37 value value NOUN gp-284 68 38 of of ADP gp-284 68 39 1 1 NUM gp-284 68 40 . . PUNCT gp-284 69 1 the the DET gp-284 69 2 use use NOUN gp-284 69 3 of of ADP gp-284 69 4 market market NOUN gp-284 69 5 share share NOUN gp-284 69 6 audit audit NOUN gp-284 69 7 proxies proxy NOUN gp-284 69 8 to to PART gp-284 69 9 calculate calculate VERB gp-284 69 10 the the DET gp-284 69 11 auditor auditor NOUN gp-284 69 12 's 's PART gp-284 69 13 industry industry NOUN gp-284 69 14 specialization specialization NOUN gp-284 69 15 is be AUX gp-284 69 16 because because SCONJ gp-284 69 17 it it PRON gp-284 69 18 is be AUX gp-284 69 19 considered consider VERB gp-284 69 20 to to PART gp-284 69 21 reflect reflect VERB gp-284 69 22 the the DET gp-284 69 23 level level NOUN gp-284 69 24 of of ADP gp-284 69 25 industry industry NOUN gp-284 69 26 priority priority NOUN gp-284 69 27 compared compare VERB gp-284 69 28 to to ADP gp-284 69 29 other other ADJ gp-284 69 30 auditors auditor NOUN gp-284 69 31 . . PUNCT gp-284 70 1 the the PRON gp-284 70 2 greater great ADJ gp-284 70 3 the the DET gp-284 70 4 market market NOUN gp-284 70 5 share share VERB gp-284 70 6 an an DET gp-284 70 7 auditor auditor NOUN gp-284 70 8 owns own VERB gp-284 70 9 , , PUNCT gp-284 70 10 the the PRON gp-284 70 11 higher high ADJ gp-284 70 12 the the DET gp-284 70 13 level level NOUN gp-284 70 14 of of ADP gp-284 70 15 industry industry NOUN gp-284 70 16 specialisation specialisation NOUN gp-284 70 17 the the DET gp-284 70 18 auditor auditor NOUN gp-284 70 19 possesses possess VERB gp-284 70 20 ( ( PUNCT gp-284 70 21 dekeyser dekeyser NOUN gp-284 70 22 et et PROPN gp-284 70 23 al al PROPN gp-284 70 24 . . PROPN gp-284 70 25 , , PUNCT gp-284 70 26 2024 2024 NUM gp-284 70 27 ) ) PUNCT gp-284 70 28 . . PUNCT gp-284 71 1 regression regression NOUN gp-284 71 2 model model NOUN gp-284 71 3 data datum NOUN gp-284 71 4 analysis analysis NOUN gp-284 71 5 in in ADP gp-284 71 6 the the DET gp-284 71 7 study study NOUN gp-284 71 8 was be AUX gp-284 71 9 conducted conduct VERB gp-284 71 10 using use VERB gp-284 71 11 panel panel NOUN gp-284 71 12 data datum NOUN gp-284 71 13 regression regression NOUN gp-284 71 14 to to PART gp-284 71 15 determine determine VERB gp-284 71 16 the the DET gp-284 71 17 relationship relationship NOUN gp-284 71 18 between between ADP gp-284 71 19 two two NUM gp-284 71 20 variables variable NOUN gp-284 71 21 . . PUNCT gp-284 72 1 the the DET gp-284 72 2 formulation formulation NOUN gp-284 72 3 of of ADP gp-284 72 4 this this DET gp-284 72 5 research research NOUN gp-284 72 6 problem problem NOUN gp-284 72 7 involves involve VERB gp-284 72 8 the the DET gp-284 72 9 relationship relationship NOUN gp-284 72 10 between between ADP gp-284 72 11 the the DET gp-284 72 12 independent independent ADJ gp-284 72 13 variables variable NOUN gp-284 72 14 namely namely ADV gp-284 72 15 , , PUNCT gp-284 72 16 corporate corporate ADJ gp-284 72 17 governance governance NOUN gp-284 72 18 ( ( PUNCT gp-284 72 19 cg cg NOUN gp-284 72 20 ) ) PUNCT gp-284 72 21 , , PUNCT gp-284 72 22 audit audit NOUN gp-284 72 23 fee fee NOUN gp-284 72 24 ( ( PUNCT gp-284 72 25 af af NOUN gp-284 72 26 ) ) PUNCT gp-284 72 27 , , PUNCT gp-284 72 28 client client NOUN gp-284 72 29 importance importance NOUN gp-284 72 30 ( ( PUNCT gp-284 72 31 ci ci NOUN gp-284 72 32 ) ) PUNCT gp-284 72 33 , , PUNCT gp-284 72 34 workload workload NOUN gp-284 72 35 ( ( PUNCT gp-284 72 36 wl wl NOUN gp-284 72 37 ) ) PUNCT gp-284 72 38 , , PUNCT gp-284 72 39 and and CCONJ gp-284 72 40 auditor auditor NOUN gp-284 72 41 industry industry NOUN gp-284 72 42 specialization specialization NOUN gp-284 72 43 ( ( PUNCT gp-284 72 44 sa sa NOUN gp-284 72 45 ) ) PUNCT gp-284 72 46 and and CCONJ gp-284 72 47 the the DET gp-284 72 48 dependent dependent ADJ gp-284 72 49 variable variable NOUN gp-284 72 50 , , PUNCT gp-284 72 51 audit audit NOUN gp-284 72 52 quality quality NOUN gp-284 72 53 ( ( PUNCT gp-284 72 54 aq aq NOUN gp-284 72 55 ) ) PUNCT gp-284 72 56 . . PUNCT gp-284 73 1 the the DET gp-284 73 2 panel panel NOUN gp-284 73 3 data data VERB gp-284 73 4 regression regression NOUN gp-284 73 5 equation equation NOUN gp-284 73 6 in in ADP gp-284 73 7 this this DET gp-284 73 8 study study NOUN gp-284 73 9 is be AUX gp-284 73 10 : : PUNCT gp-284 73 11 𝐴𝑄 𝐴𝑄 PROPN gp-284 73 12 = = SYM gp-284 73 13 𝛼 𝛼 PROPN gp-284 73 14 + + NOUN gp-284 73 15 𝛽1𝑖𝑑𝐢𝐺1𝑖𝑑 𝛽1𝑖𝑑𝐢𝐺1𝑖𝑑 ADJ gp-284 73 16 + + CCONJ gp-284 73 17 𝛽2𝑖𝑑𝐴𝐹2𝑖𝑑 𝛽2𝑖𝑑𝐴𝐹2𝑖𝑑 NOUN gp-284 73 18 + + CCONJ gp-284 73 19 𝛽3𝑖𝑑𝐢𝐼3𝑖𝑑 𝛽3𝑖𝑑𝐢𝐼3𝑖𝑑 PROPN gp-284 73 20 + + CCONJ gp-284 73 21 𝛽4π‘–π‘‘π‘ŠπΏ4𝑖𝑑 𝛽4π‘–π‘‘π‘ŠπΏ4𝑖𝑑 PROPN gp-284 73 22 + + X gp-284 73 23 𝛽5𝑖𝑑𝑆𝐴5𝑖𝑑 𝛽5𝑖𝑑𝑆𝐴5𝑖𝑑 ADV gp-284 73 24 i i PRON gp-284 73 25 which which PRON gp-284 73 26 : : PUNCT gp-284 73 27 aq aq NUM gp-284 73 28 : : PUNCT gp-284 73 29 audit audit VERB gp-284 73 30 quality quality NOUN gp-284 73 31 Ξ± Ξ± NOUN gp-284 73 32 : : PUNCT gp-284 73 33 constanta constanta PROPN gp-284 73 34 𝛽1,𝛽2,𝛽3,𝛽4,𝛽5 𝛽1,𝛽2,𝛽3,𝛽4,𝛽5 PROPN gp-284 73 35 : : PUNCT gp-284 73 36 regression regression NOUN gp-284 73 37 coefficient coefficient NOUN gp-284 73 38 of of ADP gp-284 73 39 each each DET gp-284 73 40 variable variable ADJ gp-284 73 41 𝐢𝐺 𝐢𝐺 PROPN gp-284 73 42 : : PUNCT gp-284 74 1 corporate corporate ADJ gp-284 74 2 governance governance NOUN gp-284 74 3 𝐴𝐹 𝐴𝐹 PROPN gp-284 74 4 : : PUNCT gp-284 74 5 audit audit NOUN gp-284 74 6 fee fee NOUN gp-284 74 7 𝐢𝐼 𝐢𝐼 PROPN gp-284 74 8 : : PUNCT gp-284 74 9 client client NOUN gp-284 74 10 importance importance NOUN gp-284 74 11 π‘ŠπΏ π‘ŠπΏ PROPN gp-284 74 12 : : PUNCT gp-284 74 13 workload workload NOUN gp-284 74 14 sa sa PROPN gp-284 74 15 : : PUNCT gp-284 74 16 auditor auditor NOUN gp-284 74 17 industry industry NOUN gp-284 74 18 specialization specialization NOUN gp-284 74 19 𝑑 𝑑 PROPN gp-284 74 20 : : PUNCT gp-284 74 21 period period NOUN gp-284 74 22 t t PROPN gp-284 75 1 i i PRON gp-284 75 2 : : PUNCT gp-284 75 3 company company NOUN gp-284 75 4 i i PRON gp-284 75 5 πœ€ πœ€ VERB gp-284 75 6 : : PUNCT gp-284 75 7 error error NOUN gp-284 75 8 term term NOUN gp-284 75 9 data datum NOUN gp-284 75 10 analysis analysis NOUN gp-284 75 11 strategy strategy NOUN gp-284 75 12 this this DET gp-284 75 13 study study NOUN gp-284 75 14 uses use VERB gp-284 75 15 a a DET gp-284 75 16 significance significance NOUN gp-284 75 17 level level NOUN gp-284 75 18 of of ADP gp-284 75 19 0.05 0.05 NUM gp-284 75 20 . . PUNCT gp-284 76 1 descriptive descriptive ADJ gp-284 76 2 statistical statistical ADJ gp-284 76 3 analysis analysis NOUN gp-284 76 4 was be AUX gp-284 76 5 conducted conduct VERB gp-284 76 6 first first ADV gp-284 76 7 to to PART gp-284 76 8 provide provide VERB gp-284 76 9 an an DET gp-284 76 10 initial initial ADJ gp-284 76 11 overview overview NOUN gp-284 76 12 of of ADP gp-284 76 13 the the DET gp-284 76 14 data datum NOUN gp-284 76 15 used use VERB gp-284 76 16 . . PUNCT gp-284 77 1 the the DET gp-284 77 2 entire entire ADJ gp-284 77 3 processing processing NOUN gp-284 77 4 process process NOUN gp-284 77 5 was be AUX gp-284 77 6 carried carry VERB gp-284 77 7 out out ADP gp-284 77 8 using use VERB gp-284 77 9 stata stata NOUN gp-284 77 10 software software NOUN gp-284 77 11 . . PUNCT gp-284 78 1 the the DET gp-284 78 2 panel panel NOUN gp-284 78 3 data data PROPN gp-284 78 4 regression regression NOUN gp-284 78 5 model model NOUN gp-284 78 6 is be AUX gp-284 78 7 applied apply VERB gp-284 78 8 because because SCONJ gp-284 78 9 it it PRON gp-284 78 10 can can AUX gp-284 78 11 combine combine VERB gp-284 78 12 the the DET gp-284 78 13 characteristics characteristic NOUN gp-284 78 14 of of ADP gp-284 78 15 cross cross NOUN gp-284 78 16 - - NOUN gp-284 78 17 section section ADJ gp-284 78 18 and and CCONJ gp-284 78 19 time time NOUN gp-284 78 20 series series PROPN gp-284 78 21 data data PROPN gp-284 78 22 , , PUNCT gp-284 78 23 which which PRON gp-284 78 24 means mean VERB gp-284 78 25 data datum NOUN gp-284 78 26 is be AUX gp-284 78 27 collected collect VERB gp-284 78 28 from from ADP gp-284 78 29 various various ADJ gp-284 78 30 observation observation NOUN gp-284 78 31 units unit NOUN gp-284 78 32 and and CCONJ gp-284 78 33 observed observe VERB gp-284 78 34 over over ADP gp-284 78 35 several several ADJ gp-284 78 36 periods period NOUN gp-284 78 37 . . PUNCT gp-284 79 1 the the DET gp-284 79 2 use use NOUN gp-284 79 3 of of ADP gp-284 79 4 panel panel NOUN gp-284 79 5 data datum NOUN gp-284 79 6 regression regression NOUN gp-284 79 7 provides provide VERB gp-284 79 8 advantages advantage NOUN gp-284 79 9 in in ADP gp-284 79 10 the the DET gp-284 79 11 form form NOUN gp-284 79 12 of of ADP gp-284 79 13 greater great ADJ gp-284 79 14 degrees degree NOUN gp-284 79 15 of of ADP gp-284 79 16 freedom freedom NOUN gp-284 79 17 , , PUNCT gp-284 79 18 to to PART gp-284 79 19 reduce reduce VERB gp-284 79 20 the the DET gp-284 79 21 risk risk NOUN gp-284 79 22 of of ADP gp-284 79 23 omission omission NOUN gp-284 79 24 of of ADP gp-284 79 25 important important ADJ gp-284 79 26 variables variable NOUN gp-284 79 27 ( ( PUNCT gp-284 79 28 omitted omit VERB gp-284 79 29 variable variable ADJ gp-284 79 30 bias bias NOUN gp-284 79 31 ) ) PUNCT gp-284 79 32 in in ADP gp-284 79 33 the the DET gp-284 79 34 analysis analysis NOUN gp-284 79 35 model model NOUN gp-284 79 36 . . PUNCT gp-284 80 1 the the DET gp-284 80 2 validity validity NOUN gp-284 80 3 of of ADP gp-284 80 4 the the DET gp-284 80 5 regression regression NOUN gp-284 80 6 model model NOUN gp-284 80 7 used use VERB gp-284 80 8 is be AUX gp-284 80 9 ensured ensure VERB gp-284 80 10 through through ADP gp-284 80 11 the the DET gp-284 80 12 classical classical ADJ gp-284 80 13 assumption assumption NOUN gp-284 80 14 test test NOUN gp-284 80 15 . . PUNCT gp-284 81 1 septia septia PROPN gp-284 81 2 mitha mitha PROPN gp-284 81 3 caesaria caesaria PROPN gp-284 81 4 , , PUNCT gp-284 81 5 majidah majidah PROPN gp-284 81 6 1011 1011 NUM gp-284 81 7 result result NOUN gp-284 81 8 and and CCONJ gp-284 81 9 discussion discussion NOUN gp-284 81 10 descriptive descriptive ADJ gp-284 81 11 statistic statistic NOUN gp-284 81 12 table table NOUN gp-284 81 13 1 1 NUM gp-284 81 14 . . PUNCT gp-284 81 15 descriptive descriptive ADJ gp-284 81 16 statistics statistic NOUN gp-284 81 17 variable variable ADJ gp-284 81 18 obs obs PROPN gp-284 81 19 mean mean VERB gp-284 81 20 std std PROPN gp-284 81 21 . . PROPN gp-284 82 1 dev dev PROPN gp-284 82 2 . . PUNCT gp-284 83 1 min min PROPN gp-284 83 2 max max PROPN gp-284 83 3 aq aq NUM gp-284 83 4 318 318 NUM gp-284 83 5 .1719064 .1719064 PROPN gp-284 83 6 .6733011 .6733011 PROPN gp-284 83 7 .00077 .00077 PUNCT gp-284 83 8 8.41086 8.41086 NUM gp-284 83 9 cg cg NOUN gp-284 83 10 318 318 NUM gp-284 83 11 .8740566 .8740566 PROPN gp-284 83 12 .0782995 .0782995 PUNCT gp-284 84 1 .6 .6 NUM gp-284 84 2 1 1 NUM gp-284 84 3 af af PROPN gp-284 84 4 318 318 NUM gp-284 84 5 20.30484 20.30484 NUM gp-284 84 6 1.338018 1.338018 NUM gp-284 84 7 17.66 17.66 NUM gp-284 84 8 24.07 24.07 NUM gp-284 84 9 ci ci NOUN gp-284 84 10 318 318 NUM gp-284 84 11 .5786164 .5786164 NOUN gp-284 84 12 .494559 .494559 ADP gp-284 84 13 0 0 NUM gp-284 84 14 1 1 NUM gp-284 84 15 wl wl PROPN gp-284 84 16 318 318 NUM gp-284 84 17 59.2505 59.2505 NUM gp-284 84 18 26.02668 26.02668 NUM gp-284 84 19 15.75 15.75 NUM gp-284 84 20 146.13 146.13 NUM gp-284 84 21 sa sa PROPN gp-284 84 22 318 318 NUM gp-284 84 23 .4245283 .4245283 NOUN gp-284 85 1 .4950502 .4950502 NOUN gp-284 85 2 0 0 NUM gp-284 85 3 1 1 NUM gp-284 85 4 source source NOUN gp-284 85 5 : : PUNCT gp-284 85 6 data datum NOUN gp-284 85 7 processed process VERB gp-284 85 8 by by ADP gp-284 85 9 the the DET gp-284 85 10 author author NOUN gp-284 85 11 ( ( PUNCT gp-284 85 12 2025 2025 NUM gp-284 85 13 ) ) PUNCT gp-284 85 14 table table NOUN gp-284 85 15 1 1 NUM gp-284 85 16 presents present VERB gp-284 85 17 descriptive descriptive ADJ gp-284 85 18 statistics statistic NOUN gp-284 85 19 for for ADP gp-284 85 20 all all DET gp-284 85 21 variables variable NOUN gp-284 85 22 used use VERB gp-284 85 23 in in ADP gp-284 85 24 this this DET gp-284 85 25 study study NOUN gp-284 85 26 , , PUNCT gp-284 85 27 based base VERB gp-284 85 28 on on ADP gp-284 85 29 318 318 NUM gp-284 85 30 observations observation NOUN gp-284 85 31 from from ADP gp-284 85 32 the the DET gp-284 85 33 2021 2021 NUM gp-284 85 34 - - SYM gp-284 85 35 2023 2023 NUM gp-284 85 36 period period NOUN gp-284 85 37 . . PUNCT gp-284 86 1 this this DET gp-284 86 2 study study NOUN gp-284 86 3 employs employ VERB gp-284 86 4 one one NUM gp-284 86 5 dependent dependent ADJ gp-284 86 6 variable variable NOUN gp-284 86 7 , , PUNCT gp-284 86 8 namely namely ADV gp-284 86 9 audit audit NOUN gp-284 86 10 quality quality NOUN gp-284 86 11 , , PUNCT gp-284 86 12 and and CCONJ gp-284 86 13 five five NUM gp-284 86 14 independent independent ADJ gp-284 86 15 variables variable NOUN gp-284 86 16 : : PUNCT gp-284 86 17 corporate corporate ADJ gp-284 86 18 governance governance NOUN gp-284 86 19 , , PUNCT gp-284 86 20 audit audit NOUN gp-284 86 21 fees fee NOUN gp-284 86 22 , , PUNCT gp-284 86 23 client client NOUN gp-284 86 24 importance importance NOUN gp-284 86 25 , , PUNCT gp-284 86 26 workload workload NOUN gp-284 86 27 , , PUNCT gp-284 86 28 and and CCONJ gp-284 86 29 auditor auditor NOUN gp-284 86 30 industry industry NOUN gp-284 86 31 specialization specialization NOUN gp-284 86 32 . . PUNCT gp-284 87 1 audit audit NOUN gp-284 87 2 quality quality NOUN gp-284 87 3 ( ( PUNCT gp-284 87 4 aq aq NOUN gp-284 87 5 ) ) PUNCT gp-284 87 6 , , PUNCT gp-284 87 7 as as SCONJ gp-284 87 8 measured measure VERB gp-284 87 9 by by ADP gp-284 87 10 discretionary discretionary ADJ gp-284 87 11 accruals accrual NOUN gp-284 87 12 , , PUNCT gp-284 87 13 has have VERB gp-284 87 14 an an DET gp-284 87 15 average average ADJ gp-284 87 16 value value NOUN gp-284 87 17 of of ADP gp-284 87 18 0.171 0.171 NUM gp-284 87 19 and and CCONJ gp-284 87 20 a a DET gp-284 87 21 standard standard ADJ gp-284 87 22 deviation deviation NOUN gp-284 87 23 of of ADP gp-284 87 24 0.673 0.673 NUM gp-284 87 25 . . PUNCT gp-284 88 1 these these DET gp-284 88 2 values value NOUN gp-284 88 3 indicate indicate VERB gp-284 88 4 that that SCONJ gp-284 88 5 the the DET gp-284 88 6 data data NOUN gp-284 88 7 is be AUX gp-284 88 8 heterogeneous heterogeneous ADJ gp-284 88 9 or or CCONJ gp-284 88 10 widely widely ADV gp-284 88 11 dispersed disperse VERB gp-284 88 12 in in ADP gp-284 88 13 the the DET gp-284 88 14 consumer consumer NOUN gp-284 88 15 cyclicals cyclical NOUN gp-284 88 16 and and CCONJ gp-284 88 17 consumer consumer NOUN gp-284 88 18 non non ADJ gp-284 88 19 - - NOUN gp-284 88 20 cyclicals cyclical NOUN gp-284 88 21 sectors sector NOUN gp-284 88 22 listed list VERB gp-284 88 23 on on ADP gp-284 88 24 the the DET gp-284 88 25 indonesia indonesia PROPN gp-284 88 26 stock stock PROPN gp-284 88 27 exchange exchange PROPN gp-284 88 28 during during ADP gp-284 88 29 the the DET gp-284 88 30 2021–2023 2021–2023 NUM gp-284 88 31 period period NOUN gp-284 88 32 . . PUNCT gp-284 89 1 these these DET gp-284 89 2 findings finding NOUN gp-284 89 3 suggest suggest VERB gp-284 89 4 that that SCONJ gp-284 89 5 the the DET gp-284 89 6 effectiveness effectiveness NOUN gp-284 89 7 of of ADP gp-284 89 8 auditors auditor NOUN gp-284 89 9 in in ADP gp-284 89 10 curbing curb VERB gp-284 89 11 earnings earning NOUN gp-284 89 12 management management NOUN gp-284 89 13 varies vary VERB gp-284 89 14 across across ADP gp-284 89 15 companies company NOUN gp-284 89 16 , , PUNCT gp-284 89 17 indicating indicate VERB gp-284 89 18 that that SCONJ gp-284 89 19 audit audit NOUN gp-284 89 20 quality quality NOUN gp-284 89 21 may may AUX gp-284 89 22 not not PART gp-284 89 23 yet yet ADV gp-284 89 24 be be AUX gp-284 89 25 fully fully ADV gp-284 89 26 optimal optimal ADJ gp-284 89 27 in in ADP gp-284 89 28 ensuring ensure VERB gp-284 89 29 that that SCONJ gp-284 89 30 financial financial ADJ gp-284 89 31 statements statement NOUN gp-284 89 32 are be AUX gp-284 89 33 presented present VERB gp-284 89 34 fairly fairly ADV gp-284 89 35 by by ADP gp-284 89 36 applicable applicable ADJ gp-284 89 37 accounting accounting NOUN gp-284 89 38 standards standard NOUN gp-284 89 39 . . PUNCT gp-284 90 1 corporate corporate ADJ gp-284 90 2 governance governance NOUN gp-284 90 3 ( ( PUNCT gp-284 90 4 cg cg NOUN gp-284 90 5 ) ) PUNCT gp-284 90 6 has have VERB gp-284 90 7 an an DET gp-284 90 8 average average ADJ gp-284 90 9 value value NOUN gp-284 90 10 of of ADP gp-284 90 11 0.874 0.874 NUM gp-284 90 12 and and CCONJ gp-284 90 13 a a DET gp-284 90 14 standard standard ADJ gp-284 90 15 deviation deviation NOUN gp-284 90 16 of of ADP gp-284 90 17 0.078 0.078 NUM gp-284 90 18 . . PUNCT gp-284 91 1 the the DET gp-284 91 2 relatively relatively ADV gp-284 91 3 small small ADJ gp-284 91 4 standard standard ADJ gp-284 91 5 deviation deviation NOUN gp-284 91 6 compared compare VERB gp-284 91 7 to to ADP gp-284 91 8 the the DET gp-284 91 9 mean mean NOUN gp-284 91 10 indicates indicate VERB gp-284 91 11 that that SCONJ gp-284 91 12 the the DET gp-284 91 13 data data NOUN gp-284 91 14 is be AUX gp-284 91 15 homogeneous homogeneous ADJ gp-284 91 16 , , PUNCT gp-284 91 17 clustered clustered ADJ gp-284 91 18 , , PUNCT gp-284 91 19 and and CCONJ gp-284 91 20 shows show VERB gp-284 91 21 minimal minimal ADJ gp-284 91 22 variation variation NOUN gp-284 91 23 . . PUNCT gp-284 92 1 this this PRON gp-284 92 2 suggests suggest VERB gp-284 92 3 that that SCONJ gp-284 92 4 most most ADJ gp-284 92 5 companies company NOUN gp-284 92 6 in in ADP gp-284 92 7 this this DET gp-284 92 8 study study NOUN gp-284 92 9 have have AUX gp-284 92 10 implemented implement VERB gp-284 92 11 corporate corporate ADJ gp-284 92 12 governance governance NOUN gp-284 92 13 effectively effectively ADV gp-284 92 14 and and CCONJ gp-284 92 15 maintained maintain VERB gp-284 92 16 consistency consistency NOUN gp-284 92 17 in in ADP gp-284 92 18 its its PRON gp-284 92 19 application application NOUN gp-284 92 20 . . PUNCT gp-284 93 1 the the DET gp-284 93 2 audit audit NOUN gp-284 93 3 fee fee NOUN gp-284 93 4 ( ( PUNCT gp-284 93 5 af af NOUN gp-284 93 6 ) ) PUNCT gp-284 93 7 has have VERB gp-284 93 8 an an DET gp-284 93 9 average average NOUN gp-284 93 10 of of ADP gp-284 93 11 20.304 20.304 NUM gp-284 93 12 with with ADP gp-284 93 13 a a DET gp-284 93 14 standard standard ADJ gp-284 93 15 deviation deviation NOUN gp-284 93 16 of of ADP gp-284 93 17 1.338 1.338 NUM gp-284 93 18 . . PUNCT gp-284 94 1 this this PRON gp-284 94 2 indicates indicate VERB gp-284 94 3 that that SCONJ gp-284 94 4 the the DET gp-284 94 5 data data NOUN gp-284 94 6 is be AUX gp-284 94 7 relatively relatively ADV gp-284 94 8 homogeneous homogeneous ADJ gp-284 94 9 and and CCONJ gp-284 94 10 clustered cluster VERB gp-284 94 11 , , PUNCT gp-284 94 12 showing show VERB gp-284 94 13 little little ADJ gp-284 94 14 variation variation NOUN gp-284 94 15 . . PUNCT gp-284 95 1 it it PRON gp-284 95 2 reflects reflect VERB gp-284 95 3 that that SCONJ gp-284 95 4 most most ADJ gp-284 95 5 companies company NOUN gp-284 95 6 pay pay VERB gp-284 95 7 audit audit NOUN gp-284 95 8 fees fee NOUN gp-284 95 9 within within ADP gp-284 95 10 a a DET gp-284 95 11 relatively relatively ADV gp-284 95 12 high high ADJ gp-284 95 13 and and CCONJ gp-284 95 14 consistent consistent ADJ gp-284 95 15 range range NOUN gp-284 95 16 . . PUNCT gp-284 96 1 meanwhile meanwhile ADV gp-284 96 2 , , PUNCT gp-284 96 3 client client NOUN gp-284 96 4 importance importance NOUN gp-284 96 5 ( ( PUNCT gp-284 96 6 ci ci NOUN gp-284 96 7 ) ) PUNCT gp-284 96 8 has have VERB gp-284 96 9 an an DET gp-284 96 10 average average ADJ gp-284 96 11 value value NOUN gp-284 96 12 of of ADP gp-284 96 13 0.578 0.578 NUM gp-284 96 14 and and CCONJ gp-284 96 15 a a DET gp-284 96 16 standard standard ADJ gp-284 96 17 deviation deviation NOUN gp-284 96 18 of of ADP gp-284 96 19 0.494 0.494 NUM gp-284 96 20 . . PUNCT gp-284 97 1 this this PRON gp-284 97 2 indicates indicate VERB gp-284 97 3 that that SCONJ gp-284 97 4 the the DET gp-284 97 5 data data NOUN gp-284 97 6 is be AUX gp-284 97 7 relatively relatively ADV gp-284 97 8 homogeneous homogeneous ADJ gp-284 97 9 , , PUNCT gp-284 97 10 clustered clustered ADJ gp-284 97 11 , , PUNCT gp-284 97 12 and and CCONJ gp-284 97 13 does do AUX gp-284 97 14 not not PART gp-284 97 15 vary vary VERB gp-284 97 16 significantly significantly ADV gp-284 97 17 . . PUNCT gp-284 98 1 it it PRON gp-284 98 2 suggests suggest VERB gp-284 98 3 that that SCONJ gp-284 98 4 most most ADJ gp-284 98 5 clients client NOUN gp-284 98 6 in in ADP gp-284 98 7 the the DET gp-284 98 8 sample sample NOUN gp-284 98 9 are be AUX gp-284 98 10 considered consider VERB gp-284 98 11 important important ADJ gp-284 98 12 by by ADP gp-284 98 13 auditors auditor NOUN gp-284 98 14 . . PUNCT gp-284 99 1 larger large ADJ gp-284 99 2 companies company NOUN gp-284 99 3 tend tend VERB gp-284 99 4 to to PART gp-284 99 5 receive receive VERB gp-284 99 6 more more ADJ gp-284 99 7 thorough thorough ADJ gp-284 99 8 audits audits NOUN gp-284 99 9 due due ADP gp-284 99 10 to to ADP gp-284 99 11 higher high ADJ gp-284 99 12 audit audit NOUN gp-284 99 13 risks risk NOUN gp-284 99 14 , , PUNCT gp-284 99 15 prompting prompt VERB gp-284 99 16 auditors auditor NOUN gp-284 99 17 to to PART gp-284 99 18 exercise exercise VERB gp-284 99 19 greater great ADJ gp-284 99 20 diligence diligence NOUN gp-284 99 21 during during ADP gp-284 99 22 the the DET gp-284 99 23 audit audit NOUN gp-284 99 24 process process NOUN gp-284 99 25 . . PUNCT gp-284 100 1 workload workload NOUN gp-284 100 2 ( ( PUNCT gp-284 100 3 wl wl X gp-284 100 4 ) ) PUNCT gp-284 100 5 has have VERB gp-284 100 6 an an DET gp-284 100 7 average average NOUN gp-284 100 8 of of ADP gp-284 100 9 59.250 59.250 NUM gp-284 100 10 with with ADP gp-284 100 11 a a DET gp-284 100 12 standard standard ADJ gp-284 100 13 deviation deviation NOUN gp-284 100 14 of of ADP gp-284 100 15 26.026 26.026 NUM gp-284 100 16 . . PUNCT gp-284 101 1 this this PRON gp-284 101 2 indicates indicate VERB gp-284 101 3 that that SCONJ gp-284 101 4 the the DET gp-284 101 5 data datum NOUN gp-284 101 6 shows show VERB gp-284 101 7 moderate moderate ADJ gp-284 101 8 variability variability NOUN gp-284 101 9 , , PUNCT gp-284 101 10 meaning mean VERB gp-284 101 11 that that SCONJ gp-284 101 12 auditor auditor NOUN gp-284 101 13 workloads workload NOUN gp-284 101 14 vary vary VERB gp-284 101 15 considerably considerably ADV gp-284 101 16 across across ADP gp-284 101 17 companies company NOUN gp-284 101 18 . . PUNCT gp-284 102 1 in in ADP gp-284 102 2 some some DET gp-284 102 3 cases case NOUN gp-284 102 4 , , PUNCT gp-284 102 5 auditors auditor NOUN gp-284 102 6 may may AUX gp-284 102 7 experience experience VERB gp-284 102 8 extremely extremely ADV gp-284 102 9 high high ADJ gp-284 102 10 workloads workload NOUN gp-284 102 11 , , PUNCT gp-284 102 12 which which PRON gp-284 102 13 could could AUX gp-284 102 14 potentially potentially ADV gp-284 102 15 compromise compromise VERB gp-284 102 16 the the DET gp-284 102 17 quality quality NOUN gp-284 102 18 of of ADP gp-284 102 19 the the DET gp-284 102 20 audit audit NOUN gp-284 102 21 procedures procedure NOUN gp-284 102 22 performed perform VERB gp-284 102 23 . . PUNCT gp-284 103 1 finally finally ADV gp-284 103 2 , , PUNCT gp-284 103 3 auditor auditor NOUN gp-284 103 4 industry industry NOUN gp-284 103 5 specialization specialization NOUN gp-284 103 6 ( ( PUNCT gp-284 103 7 sa sa NOUN gp-284 103 8 ) ) PUNCT gp-284 103 9 has have VERB gp-284 103 10 an an DET gp-284 103 11 average average ADJ gp-284 103 12 value value NOUN gp-284 103 13 of of ADP gp-284 103 14 0.424 0.424 NUM gp-284 103 15 and and CCONJ gp-284 103 16 a a DET gp-284 103 17 standard standard ADJ gp-284 103 18 deviation deviation NOUN gp-284 103 19 of of ADP gp-284 103 20 0.495 0.495 NUM gp-284 103 21 . . PUNCT gp-284 104 1 this this PRON gp-284 104 2 indicates indicate VERB gp-284 104 3 that that SCONJ gp-284 104 4 the the DET gp-284 104 5 data data NOUN gp-284 104 6 is be AUX gp-284 104 7 heterogeneous heterogeneous ADJ gp-284 104 8 or or CCONJ gp-284 104 9 widely widely ADV gp-284 104 10 dispersed disperse VERB gp-284 104 11 . . PUNCT gp-284 105 1 it it PRON gp-284 105 2 suggests suggest VERB gp-284 105 3 that that SCONJ gp-284 105 4 many many ADJ gp-284 105 5 companies company NOUN gp-284 105 6 in in ADP gp-284 105 7 the the DET gp-284 105 8 sample sample NOUN gp-284 105 9 have have AUX gp-284 105 10 not not PART gp-284 105 11 consistently consistently ADV gp-284 105 12 employed employ VERB gp-284 105 13 auditors auditor NOUN gp-284 105 14 with with ADP gp-284 105 15 industryspecific industryspecific ADJ gp-284 105 16 expertise expertise NOUN gp-284 105 17 . . PUNCT gp-284 106 1 model model NOUN gp-284 106 2 selection selection NOUN gp-284 106 3 tests test VERB gp-284 106 4 the the DET gp-284 106 5 selection selection NOUN gp-284 106 6 of of ADP gp-284 106 7 the the DET gp-284 106 8 panel panel NOUN gp-284 106 9 regression regression NOUN gp-284 106 10 model model NOUN gp-284 106 11 is be AUX gp-284 106 12 performed perform VERB gp-284 106 13 through through ADP gp-284 106 14 the the DET gp-284 106 15 chow chow PROPN gp-284 106 16 test test NOUN gp-284 106 17 , , PUNCT gp-284 106 18 lagrange lagrange NOUN gp-284 106 19 multiplier multiplier ADV gp-284 106 20 ( ( PUNCT gp-284 106 21 lm lm INTJ gp-284 106 22 ) ) PUNCT gp-284 106 23 test test NOUN gp-284 106 24 , , PUNCT gp-284 106 25 and and CCONJ gp-284 106 26 hausman hausman ADJ gp-284 106 27 test test NOUN gp-284 106 28 . . PUNCT gp-284 107 1 based base VERB gp-284 107 2 on on ADP gp-284 107 3 the the DET gp-284 107 4 test test NOUN gp-284 107 5 results result NOUN gp-284 107 6 , , PUNCT gp-284 107 7 the the DET gp-284 107 8 fixed fix VERB gp-284 107 9 effect effect NOUN gp-284 107 10 model model NOUN gp-284 107 11 was be AUX gp-284 107 12 chosen choose VERB gp-284 107 13 because because SCONJ gp-284 107 14 it it PRON gp-284 107 15 met meet VERB gp-284 107 16 the the DET gp-284 107 17 significance significance NOUN gp-284 107 18 criteria criterion NOUN gp-284 107 19 ( ( PUNCT gp-284 107 20 < < X gp-284 107 21 0.05 0.05 NUM gp-284 107 22 ) ) PUNCT gp-284 107 23 in in ADP gp-284 107 24 all all DET gp-284 107 25 three three NUM gp-284 107 26 tests test NOUN gp-284 107 27 . . PUNCT gp-284 108 1 before before ADP gp-284 108 2 the the DET gp-284 108 3 american american PROPN gp-284 108 4 journal journal PROPN gp-284 108 5 of of ADP gp-284 108 6 economic economic ADJ gp-284 108 7 and and CCONJ gp-284 108 8 management management NOUN gp-284 108 9 business business NOUN gp-284 108 10 vol vol NOUN gp-284 108 11 . . PROPN gp-284 108 12 4 4 NUM gp-284 109 1 no no NOUN gp-284 109 2 . . NOUN gp-284 110 1 7 7 NUM gp-284 110 2 july july PROPN gp-284 110 3 2025 2025 NUM gp-284 110 4 1012 1012 NUM gp-284 110 5 interpretation interpretation NOUN gp-284 110 6 is be AUX gp-284 110 7 performed perform VERB gp-284 110 8 , , PUNCT gp-284 110 9 the the DET gp-284 110 10 model model NOUN gp-284 110 11 is be AUX gp-284 110 12 first first ADV gp-284 110 13 tested test VERB gp-284 110 14 using use VERB gp-284 110 15 the the DET gp-284 110 16 classical classical ADJ gp-284 110 17 assumption assumption NOUN gp-284 110 18 test test NOUN gp-284 110 19 to to PART gp-284 110 20 ensure ensure VERB gp-284 110 21 the the DET gp-284 110 22 validity validity NOUN gp-284 110 23 of of ADP gp-284 110 24 the the DET gp-284 110 25 regression regression NOUN gp-284 110 26 model model NOUN gp-284 110 27 employed employ VERB gp-284 110 28 . . PUNCT gp-284 111 1 hausman hausman PROPN gp-284 111 2 test test NOUN gp-284 111 3 ( ( PUNCT gp-284 111 4 random random ADJ gp-284 111 5 vs vs ADP gp-284 111 6 fixed fix VERB gp-284 111 7 ) ) PUNCT gp-284 111 8 the the DET gp-284 111 9 hausman hausman ADJ gp-284 111 10 test test NOUN gp-284 111 11 is be AUX gp-284 111 12 used use VERB gp-284 111 13 to to PART gp-284 111 14 determine determine VERB gp-284 111 15 the the DET gp-284 111 16 most most ADV gp-284 111 17 appropriate appropriate ADJ gp-284 111 18 panel panel NOUN gp-284 111 19 regression regression NOUN gp-284 111 20 model model NOUN gp-284 111 21 between between ADP gp-284 111 22 the the DET gp-284 111 23 fixed fix VERB gp-284 111 24 effects effect NOUN gp-284 111 25 model model NOUN gp-284 111 26 and and CCONJ gp-284 111 27 the the DET gp-284 111 28 random random ADJ gp-284 111 29 effects effect NOUN gp-284 111 30 model model NOUN gp-284 111 31 . . PUNCT gp-284 112 1 the the DET gp-284 112 2 null null ADJ gp-284 112 3 hypothesis hypothesis NOUN gp-284 112 4 ( ( PUNCT gp-284 112 5 h0 h0 NOUN gp-284 112 6 ) ) PUNCT gp-284 112 7 states state VERB gp-284 112 8 that that SCONJ gp-284 112 9 the the DET gp-284 112 10 random random ADJ gp-284 112 11 effects effect NOUN gp-284 112 12 model model NOUN gp-284 112 13 is be AUX gp-284 112 14 more more ADV gp-284 112 15 appropriate appropriate ADJ gp-284 112 16 than than ADP gp-284 112 17 the the DET gp-284 112 18 fixed fix VERB gp-284 112 19 effects effect NOUN gp-284 112 20 model model NOUN gp-284 112 21 , , PUNCT gp-284 112 22 while while SCONJ gp-284 112 23 the the DET gp-284 112 24 alternative alternative ADJ gp-284 112 25 hypothesis hypothesis NOUN gp-284 112 26 ( ( PUNCT gp-284 112 27 h₁ h₁ NOUN gp-284 112 28 ) ) PUNCT gp-284 112 29 states state NOUN gp-284 112 30 otherwise otherwise ADV gp-284 112 31 . . PUNCT gp-284 113 1 the the DET gp-284 113 2 hausman hausman PROPN gp-284 113 3 test test NOUN gp-284 113 4 statistic statistic NOUN gp-284 113 5 is be AUX gp-284 113 6 calculated calculate VERB gp-284 113 7 with with ADP gp-284 113 8 the the DET gp-284 113 9 formula formula NOUN gp-284 113 10 : : PUNCT gp-284 113 11 πœ’π‘œπ‘π‘  πœ’π‘œπ‘π‘  NOUN gp-284 113 12 2 2 NUM gp-284 113 13 = = SYM gp-284 113 14 ( ( PUNCT gp-284 113 15 οΏ½ οΏ½ PROPN gp-284 113 16 Μ‚ Μ‚ SYM gp-284 113 17 οΏ½ οΏ½ PROPN gp-284 113 18 βˆ’ βˆ’ PROPN gp-284 113 19 οΏ½ οΏ½ PROPN gp-284 113 20 Μ‚ Μ‚ NOUN gp-284 113 21 οΏ½ οΏ½ NOUN gp-284 113 22 𝐺𝐿𝑆 𝐺𝐿𝑆 PROPN gp-284 113 23 ) ) PUNCT gp-284 113 24 β€² β€² NUM gp-284 113 25 οΏ½ οΏ½ PROPN gp-284 113 26 Μ‚ Μ‚ VERB gp-284 113 27 οΏ½ οΏ½ PROPN gp-284 113 28 βˆ’1( βˆ’1( NUM gp-284 113 29 οΏ½ οΏ½ PROPN gp-284 113 30 Μ‚ Μ‚ SYM gp-284 113 31 οΏ½ οΏ½ PROPN gp-284 113 32 βˆ’ βˆ’ PROPN gp-284 113 33 οΏ½ οΏ½ PROPN gp-284 113 34 Μ‚ Μ‚ NOUN gp-284 113 35 οΏ½ οΏ½ NOUN gp-284 113 36 𝐺𝐿𝑆 𝐺𝐿𝑆 PROPN gp-284 113 37 ) ) PUNCT gp-284 113 38 the the DET gp-284 113 39 null null ADJ gp-284 113 40 hypothesis hypothesis NOUN gp-284 113 41 is be AUX gp-284 113 42 rejected reject VERB gp-284 113 43 if if SCONJ gp-284 113 44 the the DET gp-284 113 45 value value NOUN gp-284 113 46 of of ADP gp-284 113 47 πœ’π‘œπ‘π‘  πœ’π‘œπ‘π‘  NOUN gp-284 113 48 2 2 NUM gp-284 113 49 is be AUX gp-284 113 50 greater great ADJ gp-284 113 51 than than ADP gp-284 113 52 the the DET gp-284 113 53 critical critical ADJ gp-284 113 54 value value NOUN gp-284 113 55 of of ADP gp-284 113 56 πœ’π›Ό;𝑝 πœ’π›Ό;𝑝 ADJ gp-284 113 57 2 2 NUM gp-284 113 58 or or CCONJ gp-284 113 59 if if SCONJ gp-284 113 60 the the DET gp-284 113 61 p p NOUN gp-284 113 62 - - PUNCT gp-284 113 63 value value NOUN gp-284 113 64 ≀ ≀ NOUN gp-284 113 65 Ξ± Ξ± PROPN gp-284 113 66 ( ( PUNCT gp-284 113 67 0,05 0,05 NOUN gp-284 113 68 ) ) PUNCT gp-284 113 69 which which PRON gp-284 113 70 means mean VERB gp-284 113 71 that that SCONJ gp-284 113 72 the the DET gp-284 113 73 fixed fix VERB gp-284 113 74 effect effect NOUN gp-284 113 75 model model NOUN gp-284 113 76 is be AUX gp-284 113 77 more more ADV gp-284 113 78 suitable suitable ADJ gp-284 113 79 . . PUNCT gp-284 113 80 table table NOUN gp-284 113 81 2 2 NUM gp-284 113 82 . . PUNCT gp-284 113 83 hausman hausman PROPN gp-284 113 84 test test NOUN gp-284 113 85 coefficients coefficient NOUN gp-284 113 86 ( ( PUNCT gp-284 113 87 b b NOUN gp-284 113 88 ) ) PUNCT gp-284 113 89 fixed fix VERB gp-284 113 90 ( ( PUNCT gp-284 113 91 b b NOUN gp-284 113 92 ) ) PUNCT gp-284 113 93 random random ADJ gp-284 113 94 ( ( PUNCT gp-284 113 95 b b NOUN gp-284 113 96 - - PUNCT gp-284 113 97 b b NOUN gp-284 113 98 ) ) PUNCT gp-284 113 99 difference difference NOUN gp-284 113 100 sqrt(diag(v_b sqrt(diag(v_b PROPN gp-284 113 101 - - PUNCT gp-284 113 102 v_b v_b NUM gp-284 113 103 ) ) PUNCT gp-284 113 104 ) ) PUNCT gp-284 114 1 std std NOUN gp-284 114 2 . . PUNCT gp-284 115 1 err err PROPN gp-284 115 2 . . PUNCT gp-284 116 1 cg cg INTJ gp-284 116 2 .8394415 .8394415 PROPN gp-284 116 3 .3253241 .3253241 PROPN gp-284 117 1 .5141174 .5141174 PROPN gp-284 117 2 .5275063 .5275063 INTJ gp-284 117 3 af af X gp-284 117 4 -.0019947 -.0019947 PUNCT gp-284 117 5 -.017711 -.017711 PUNCT gp-284 117 6 .0157164 .0157164 NOUN gp-284 117 7 .0518862 .0518862 PROPN gp-284 117 8 ci ci PROPN gp-284 117 9 .0637633 .0637633 PROPN gp-284 117 10 .0086784 .0086784 PROPN gp-284 118 1 .0550849 .0550849 PROPN gp-284 118 2 .0317284 .0317284 PROPN gp-284 118 3 wl wl PROPN gp-284 118 4 .0000386 .0000386 PROPN gp-284 118 5 .0017872 .0017872 PROPN gp-284 118 6 -.0017487 -.0017487 PUNCT gp-284 118 7 .000341 .000341 PROPN gp-284 118 8 sa sa PROPN gp-284 118 9 .059998 .059998 PROPN gp-284 119 1 .0023899 .0023899 INTJ gp-284 120 1 .0576081 .0576081 PROPN gp-284 120 2 .0478533 .0478533 X gp-284 121 1 b b X gp-284 121 2 = = PUNCT gp-284 121 3 consistent consistent ADJ gp-284 121 4 under under ADP gp-284 121 5 h0 h0 NOUN gp-284 121 6 and and CCONJ gp-284 121 7 ha ha INTJ gp-284 121 8 ; ; PUNCT gp-284 121 9 obtained obtain VERB gp-284 121 10 from from ADP gp-284 121 11 xtreg xtreg PROPN gp-284 121 12 . . PUNCT gp-284 122 1 b b X gp-284 123 1 = = NOUN gp-284 123 2 inconsistent inconsistent ADJ gp-284 123 3 under under ADP gp-284 123 4 ha ha INTJ gp-284 123 5 , , PUNCT gp-284 123 6 efficient efficient ADJ gp-284 123 7 under under ADP gp-284 123 8 h0 h0 PROPN gp-284 123 9 ; ; PUNCT gp-284 123 10 obtained obtain VERB gp-284 123 11 from from ADP gp-284 123 12 xtreg xtreg PROPN gp-284 123 13 . . PUNCT gp-284 124 1 test test NOUN gp-284 124 2 of of ADP gp-284 124 3 h0 h0 NOUN gp-284 124 4 : : PUNCT gp-284 124 5 difference difference NOUN gp-284 124 6 in in ADP gp-284 124 7 coefficients coefficient NOUN gp-284 124 8 not not PART gp-284 124 9 systematic systematic ADJ gp-284 124 10 chi2(5 chi2(5 NOUN gp-284 124 11 ) ) PUNCT gp-284 125 1 = = PRON gp-284 125 2 ( ( PUNCT gp-284 125 3 bβˆ’b)β€²[(v_bβˆ’v_b)^(βˆ’1)](=bβˆ’b bβˆ’b)β€²[(v_bβˆ’v_b)^(βˆ’1)](=bβˆ’b NOUN gp-284 125 4 ) ) PUNCT gp-284 125 5 = = SYM gp-284 125 6 33.65 33.65 NUM gp-284 125 7 prob prob NOUN gp-284 125 8 > > X gp-284 125 9 chi2 chi2 PROPN gp-284 125 10 = = SYM gp-284 125 11 0.0000 0.0000 NUM gp-284 125 12 source source NOUN gp-284 125 13 : : PUNCT gp-284 125 14 data datum NOUN gp-284 125 15 processed process VERB gp-284 125 16 by by ADP gp-284 125 17 the the DET gp-284 125 18 author author NOUN gp-284 125 19 ( ( PUNCT gp-284 125 20 2025 2025 NUM gp-284 125 21 ) ) PUNCT gp-284 125 22 based base VERB gp-284 125 23 on on ADP gp-284 125 24 the the DET gp-284 125 25 test test NOUN gp-284 125 26 results result NOUN gp-284 125 27 ( ( PUNCT gp-284 125 28 table table NOUN gp-284 125 29 2 2 NUM gp-284 125 30 ) ) PUNCT gp-284 125 31 , , PUNCT gp-284 125 32 the the DET gp-284 125 33 p p NOUN gp-284 125 34 - - PUNCT gp-284 125 35 value value NOUN gp-284 125 36 is be AUX gp-284 125 37 0.0000 0.0000 NUM gp-284 125 38 ( ( PUNCT gp-284 125 39 < < NOUN gp-284 125 40 0.05 0.05 NUM gp-284 125 41 ) ) PUNCT gp-284 125 42 , , PUNCT gp-284 125 43 which which PRON gp-284 125 44 means mean VERB gp-284 125 45 that that SCONJ gp-284 125 46 the the DET gp-284 125 47 null null ADJ gp-284 125 48 hypothesis hypothesis NOUN gp-284 125 49 ( ( PUNCT gp-284 125 50 h0 h0 PROPN gp-284 125 51 ) ) PUNCT gp-284 125 52 is be AUX gp-284 125 53 rejected reject VERB gp-284 125 54 . . PUNCT gp-284 126 1 this this PRON gp-284 126 2 indicates indicate VERB gp-284 126 3 that that SCONJ gp-284 126 4 the the DET gp-284 126 5 fixed fix VERB gp-284 126 6 effects effect NOUN gp-284 126 7 model model NOUN gp-284 126 8 provides provide VERB gp-284 126 9 a a DET gp-284 126 10 better well ADJ gp-284 126 11 fit fit ADJ gp-284 126 12 than than ADP gp-284 126 13 the the DET gp-284 126 14 random random ADJ gp-284 126 15 effects effect NOUN gp-284 126 16 model model NOUN gp-284 126 17 , , PUNCT gp-284 126 18 and and CCONJ gp-284 126 19 thus thus ADV gp-284 126 20 it it PRON gp-284 126 21 is be AUX gp-284 126 22 chosen choose VERB gp-284 126 23 for for ADP gp-284 126 24 further further ADJ gp-284 126 25 analysis analysis NOUN gp-284 126 26 . . PUNCT gp-284 127 1 classical classical ADJ gp-284 127 2 assumption assumption NOUN gp-284 127 3 tests test VERB gp-284 127 4 normality normality NOUN gp-284 127 5 test test NOUN gp-284 127 6 ( ( PUNCT gp-284 127 7 skewness skewness NOUN gp-284 127 8 - - PUNCT gp-284 127 9 kurtosis kurtosis NOUN gp-284 127 10 test test NOUN gp-284 127 11 ) ) PUNCT gp-284 128 1 the the DET gp-284 128 2 normality normality NOUN gp-284 128 3 test test NOUN gp-284 128 4 is be AUX gp-284 128 5 conducted conduct VERB gp-284 128 6 to to PART gp-284 128 7 evaluate evaluate VERB gp-284 128 8 whether whether SCONJ gp-284 128 9 the the DET gp-284 128 10 distribution distribution NOUN gp-284 128 11 of of ADP gp-284 128 12 residuals residual NOUN gp-284 128 13 in in ADP gp-284 128 14 the the DET gp-284 128 15 regression regression NOUN gp-284 128 16 model model NOUN gp-284 128 17 meets meet VERB gp-284 128 18 the the DET gp-284 128 19 assumption assumption NOUN gp-284 128 20 of of ADP gp-284 128 21 normality normality NOUN gp-284 128 22 . . PUNCT gp-284 129 1 this this DET gp-284 129 2 test test NOUN gp-284 129 3 uses use VERB gp-284 129 4 the the DET gp-284 129 5 skewness skewness NOUN gp-284 129 6 - - PUNCT gp-284 129 7 kurtosis kurtosis NOUN gp-284 129 8 approach approach NOUN gp-284 129 9 with with ADP gp-284 129 10 the the DET gp-284 129 11 null null ADJ gp-284 129 12 hypothesis hypothesis NOUN gp-284 129 13 ( ( PUNCT gp-284 129 14 h0 h0 PROPN gp-284 129 15 ) ) PUNCT gp-284 129 16 that that SCONJ gp-284 129 17 the the DET gp-284 129 18 residuals residual NOUN gp-284 129 19 are be AUX gp-284 129 20 normally normally ADV gp-284 129 21 distributed distribute VERB gp-284 129 22 and and CCONJ gp-284 129 23 the the DET gp-284 129 24 alternative alternative ADJ gp-284 129 25 hypothesis hypothesis NOUN gp-284 129 26 ( ( PUNCT gp-284 129 27 h₁ h₁ NOUN gp-284 129 28 ) ) PUNCT gp-284 129 29 that that SCONJ gp-284 129 30 the the DET gp-284 129 31 residuals residual NOUN gp-284 129 32 are be AUX gp-284 129 33 not not PART gp-284 129 34 normally normally ADV gp-284 129 35 distributed distribute VERB gp-284 129 36 . . PUNCT gp-284 130 1 the the DET gp-284 130 2 test test NOUN gp-284 130 3 decision decision NOUN gp-284 130 4 is be AUX gp-284 130 5 based base VERB gp-284 130 6 on on ADP gp-284 130 7 the the DET gp-284 130 8 probability probability NOUN gp-284 130 9 value value NOUN gp-284 130 10 ( ( PUNCT gp-284 130 11 p p NOUN gp-284 130 12 - - PUNCT gp-284 130 13 value value NOUN gp-284 130 14 ) ) PUNCT gp-284 130 15 , , PUNCT gp-284 130 16 where where SCONJ gp-284 130 17 h0 h0 PROPN gp-284 130 18 is be AUX gp-284 130 19 rejected reject VERB gp-284 130 20 if if SCONJ gp-284 130 21 the the DET gp-284 130 22 p p NOUN gp-284 130 23 - - PUNCT gp-284 130 24 value value NOUN gp-284 130 25 ≀ ≀ NUM gp-284 130 26 0.05 0.05 NUM gp-284 130 27 . . PUNCT gp-284 131 1 table table NOUN gp-284 131 2 3 3 NUM gp-284 131 3 . . PUNCT gp-284 131 4 normality normality NOUN gp-284 131 5 test test NOUN gp-284 131 6 skewness skewness NOUN gp-284 131 7 and and CCONJ gp-284 131 8 kurtosis kurtosis VERB gp-284 131 9 tests test NOUN gp-284 131 10 for for ADP gp-284 131 11 normality normality NOUN gp-284 131 12 joint joint ADJ gp-284 131 13 test test NOUN gp-284 131 14 variable variable NOUN gp-284 131 15 obs obs PROPN gp-284 131 16 pr(skewness pr(skewness PROPN gp-284 131 17 ) ) PUNCT gp-284 131 18 pr(kurtosis pr(kurtosis NOUN gp-284 131 19 ) ) PUNCT gp-284 131 20 adj adj PROPN gp-284 131 21 chi2(2 chi2(2 PROPN gp-284 131 22 ) ) PUNCT gp-284 131 23 prob prob NOUN gp-284 131 24 > > X gp-284 131 25 chi2 chi2 PROPN gp-284 131 26 resid resid VERB gp-284 131 27 318 318 NUM gp-284 131 28 0.0000 0.0000 NUM gp-284 131 29 0.0000 0.0000 NUM gp-284 131 30 345.28 345.28 NUM gp-284 131 31 0.0000 0.0000 NUM gp-284 131 32 source source NOUN gp-284 131 33 : : PUNCT gp-284 131 34 data datum NOUN gp-284 131 35 processed process VERB gp-284 131 36 by by ADP gp-284 131 37 the the DET gp-284 131 38 author author NOUN gp-284 131 39 ( ( PUNCT gp-284 131 40 2025 2025 NUM gp-284 131 41 ) ) PUNCT gp-284 131 42 septia septia PROPN gp-284 131 43 mitha mitha PROPN gp-284 131 44 caesaria caesaria PROPN gp-284 131 45 , , PUNCT gp-284 131 46 majidah majidah PROPN gp-284 131 47 1013 1013 NUM gp-284 131 48 the the DET gp-284 131 49 results result NOUN gp-284 131 50 show show VERB gp-284 131 51 ( ( PUNCT gp-284 131 52 table table NOUN gp-284 131 53 3 3 NUM gp-284 131 54 ) ) PUNCT gp-284 131 55 reject reject VERB gp-284 131 56 h0 h0 NOUN gp-284 131 57 and and CCONJ gp-284 131 58 conclude conclude VERB gp-284 131 59 that that SCONJ gp-284 131 60 the the DET gp-284 131 61 data data NOUN gp-284 131 62 is be AUX gp-284 131 63 not not PART gp-284 131 64 normally normally ADV gp-284 131 65 distributed distribute VERB gp-284 131 66 because because SCONJ gp-284 131 67 the the DET gp-284 131 68 p p NOUN gp-284 131 69 - - PUNCT gp-284 131 70 value value NOUN gp-284 131 71 is be AUX gp-284 131 72 0.000 0.000 NUM gp-284 131 73 < < NOUN gp-284 131 74 0.05 0.05 NUM gp-284 131 75 . . PUNCT gp-284 132 1 however however ADV gp-284 132 2 , , PUNCT gp-284 132 3 in in ADP gp-284 132 4 line line NOUN gp-284 132 5 with with ADP gp-284 132 6 the the DET gp-284 132 7 central central ADJ gp-284 132 8 limit limit NOUN gp-284 132 9 theorem theorem ADJ gp-284 132 10 and and CCONJ gp-284 132 11 large large ADJ gp-284 132 12 number number NOUN gp-284 132 13 theory theory NOUN gp-284 132 14 , , PUNCT gp-284 132 15 if if SCONJ gp-284 132 16 n n PROPN gp-284 132 17 > > X gp-284 132 18 30 30 NUM gp-284 132 19 , , PUNCT gp-284 132 20 the the DET gp-284 132 21 data datum NOUN gp-284 132 22 can can AUX gp-284 132 23 be be AUX gp-284 132 24 assumed assume VERB gp-284 132 25 to to PART gp-284 132 26 be be AUX gp-284 132 27 approximately approximately ADV gp-284 132 28 normally normally ADV gp-284 132 29 distributed distribute VERB gp-284 132 30 ( ( PUNCT gp-284 132 31 islam islam PROPN gp-284 132 32 , , PUNCT gp-284 132 33 2018 2018 NUM gp-284 132 34 ) ) PUNCT gp-284 132 35 . . PUNCT gp-284 133 1 homoscedasticity homoscedasticity NOUN gp-284 133 2 test test NOUN gp-284 133 3 ( ( PUNCT gp-284 133 4 breusch breusch ADJ gp-284 133 5 - - PUNCT gp-284 133 6 pagan pagan ADJ gp-284 133 7 test test NOUN gp-284 133 8 ) ) PUNCT gp-284 134 1 the the DET gp-284 134 2 homoscedasticity homoscedasticity NOUN gp-284 134 3 test test NOUN gp-284 134 4 is be AUX gp-284 134 5 conducted conduct VERB gp-284 134 6 to to PART gp-284 134 7 assess assess VERB gp-284 134 8 whether whether SCONJ gp-284 134 9 the the DET gp-284 134 10 residual residual ADJ gp-284 134 11 variance variance NOUN gp-284 134 12 in in ADP gp-284 134 13 the the DET gp-284 134 14 regression regression NOUN gp-284 134 15 model model NOUN gp-284 134 16 is be AUX gp-284 134 17 constant constant ADJ gp-284 134 18 ( ( PUNCT gp-284 134 19 homoscedastic homoscedastic ADJ gp-284 134 20 ) ) PUNCT gp-284 134 21 . . PUNCT gp-284 135 1 this this DET gp-284 135 2 test test NOUN gp-284 135 3 uses use VERB gp-284 135 4 the the DET gp-284 135 5 breusch breusch ADV gp-284 135 6 - - PUNCT gp-284 135 7 pagan pagan ADJ gp-284 135 8 method method NOUN gp-284 135 9 , , PUNCT gp-284 135 10 in in ADP gp-284 135 11 which which PRON gp-284 135 12 squared square VERB gp-284 135 13 errors error NOUN gp-284 135 14 are be AUX gp-284 135 15 regressed regress VERB gp-284 135 16 against against ADP gp-284 135 17 the the DET gp-284 135 18 independent independent ADJ gp-284 135 19 variables variable NOUN gp-284 135 20 to to PART gp-284 135 21 detect detect VERB gp-284 135 22 any any DET gp-284 135 23 systematic systematic ADJ gp-284 135 24 pattern pattern NOUN gp-284 135 25 in in ADP gp-284 135 26 the the DET gp-284 135 27 residual residual ADJ gp-284 135 28 variance variance NOUN gp-284 135 29 . . PUNCT gp-284 136 1 the the DET gp-284 136 2 null null ADJ gp-284 136 3 hypothesis hypothesis NOUN gp-284 136 4 ( ( PUNCT gp-284 136 5 h0 h0 NOUN gp-284 136 6 ) ) PUNCT gp-284 136 7 states state VERB gp-284 136 8 that that SCONJ gp-284 136 9 the the DET gp-284 136 10 data data NOUN gp-284 136 11 is be AUX gp-284 136 12 homoscedastic homoscedastic ADJ gp-284 136 13 , , PUNCT gp-284 136 14 while while SCONJ gp-284 136 15 the the DET gp-284 136 16 alternative alternative ADJ gp-284 136 17 hypothesis hypothesis NOUN gp-284 136 18 ( ( PUNCT gp-284 136 19 h₁ h₁ NOUN gp-284 136 20 ) ) PUNCT gp-284 136 21 states state VERB gp-284 136 22 that that SCONJ gp-284 136 23 heteroscedasticity heteroscedasticity NOUN gp-284 136 24 exists exist VERB gp-284 136 25 . . PUNCT gp-284 137 1 decision decision NOUN gp-284 137 2 - - PUNCT gp-284 137 3 making make VERB gp-284 137 4 criteria criterion NOUN gp-284 137 5 are be AUX gp-284 137 6 determined determine VERB gp-284 137 7 based base VERB gp-284 137 8 on on ADP gp-284 137 9 the the DET gp-284 137 10 probability probability NOUN gp-284 137 11 value value NOUN gp-284 137 12 ( ( PUNCT gp-284 137 13 p p NOUN gp-284 137 14 - - PUNCT gp-284 137 15 value value NOUN gp-284 137 16 ) ) PUNCT gp-284 137 17 , , PUNCT gp-284 137 18 where where SCONJ gp-284 137 19 hβ‚€ hβ‚€ NOUN gp-284 137 20 is be AUX gp-284 137 21 rejected reject VERB gp-284 137 22 if if SCONJ gp-284 137 23 the the DET gp-284 137 24 pvalue pvalue NOUN gp-284 137 25 ≀ ≀ NOUN gp-284 137 26 0.05 0.05 NUM gp-284 137 27 . . PUNCT gp-284 138 1 table table NOUN gp-284 138 2 4 4 NUM gp-284 138 3 . . X gp-284 138 4 homokedasticity homokedasticity NOUN gp-284 138 5 test test NOUN gp-284 138 6 breusch breusch PROPN gp-284 138 7 - - PUNCT gp-284 138 8 pagan pagan ADJ gp-284 138 9 / / SYM gp-284 138 10 cook cook NOUN gp-284 138 11 - - PUNCT gp-284 138 12 weisberg weisberg PROPN gp-284 138 13 test test NOUN gp-284 138 14 for for ADP gp-284 138 15 heteroskedasticity heteroskedasticity NOUN gp-284 138 16 assumption assumption NOUN gp-284 138 17 : : PUNCT gp-284 138 18 normal normal ADJ gp-284 138 19 error error NOUN gp-284 138 20 terms term NOUN gp-284 138 21 variable variable ADJ gp-284 138 22 : : PUNCT gp-284 138 23 fitted fit VERB gp-284 138 24 values value NOUN gp-284 138 25 of of ADP gp-284 138 26 aq aq PROPN gp-284 138 27 h0 h0 PROPN gp-284 138 28 : : PUNCT gp-284 138 29 constant constant ADJ gp-284 138 30 variance variance NOUN gp-284 138 31 chi2(1 chi2(1 NOUN gp-284 138 32 ) ) PUNCT gp-284 138 33 = = SYM gp-284 138 34 1238.04 1238.04 NUM gp-284 138 35 prob prob NOUN gp-284 138 36 > > X gp-284 139 1 chi2 chi2 PROPN gp-284 139 2 = = SYM gp-284 139 3 0.0000 0.0000 NUM gp-284 139 4 source source NOUN gp-284 139 5 : : PUNCT gp-284 139 6 data datum NOUN gp-284 139 7 processed process VERB gp-284 139 8 by by ADP gp-284 139 9 the the DET gp-284 139 10 author author NOUN gp-284 139 11 ( ( PUNCT gp-284 139 12 2025 2025 NUM gp-284 139 13 ) ) PUNCT gp-284 139 14 based base VERB gp-284 139 15 on on ADP gp-284 139 16 the the DET gp-284 139 17 test test NOUN gp-284 139 18 results result NOUN gp-284 139 19 ( ( PUNCT gp-284 139 20 table table NOUN gp-284 139 21 4 4 NUM gp-284 139 22 ) ) PUNCT gp-284 139 23 , , PUNCT gp-284 139 24 the the DET gp-284 139 25 p p NOUN gp-284 139 26 - - PUNCT gp-284 139 27 value value NOUN gp-284 139 28 of of ADP gp-284 139 29 0.0000 0.0000 NUM gp-284 139 30 < < NOUN gp-284 139 31 0.05 0.05 NUM gp-284 139 32 is be AUX gp-284 139 33 obtained obtain VERB gp-284 139 34 , , PUNCT gp-284 139 35 so so ADV gp-284 139 36 h0 h0 PROPN gp-284 139 37 is be AUX gp-284 139 38 rejected reject VERB gp-284 139 39 . . PUNCT gp-284 140 1 it it PRON gp-284 140 2 can can AUX gp-284 140 3 be be AUX gp-284 140 4 concluded conclude VERB gp-284 140 5 that that SCONJ gp-284 140 6 the the DET gp-284 140 7 model model NOUN gp-284 140 8 is be AUX gp-284 140 9 not not PART gp-284 140 10 free free ADJ gp-284 140 11 of of ADP gp-284 140 12 heteroscedasticity heteroscedasticity NOUN gp-284 140 13 . . PUNCT gp-284 141 1 autocorrelation autocorrelation NOUN gp-284 141 2 test test NOUN gp-284 141 3 ( ( PUNCT gp-284 141 4 wooldridge wooldridge PROPN gp-284 141 5 test test PROPN gp-284 141 6 ) ) PUNCT gp-284 142 1 the the DET gp-284 142 2 autocorrelation autocorrelation NOUN gp-284 142 3 test test NOUN gp-284 142 4 is be AUX gp-284 142 5 conducted conduct VERB gp-284 142 6 to to PART gp-284 142 7 determine determine VERB gp-284 142 8 whether whether SCONJ gp-284 142 9 a a DET gp-284 142 10 serial serial ADJ gp-284 142 11 relationship relationship NOUN gp-284 142 12 exists exist VERB gp-284 142 13 among among ADP gp-284 142 14 errors error NOUN gp-284 142 15 across across ADP gp-284 142 16 different different ADJ gp-284 142 17 observations observation NOUN gp-284 142 18 in in ADP gp-284 142 19 the the DET gp-284 142 20 panel panel NOUN gp-284 142 21 regression regression NOUN gp-284 142 22 model model NOUN gp-284 142 23 . . PUNCT gp-284 143 1 this this DET gp-284 143 2 test test NOUN gp-284 143 3 uses use VERB gp-284 143 4 the the DET gp-284 143 5 lagrange lagrange NOUN gp-284 143 6 multiplier multiplier ADV gp-284 143 7 ( ( PUNCT gp-284 143 8 lm lm INTJ gp-284 143 9 ) ) PUNCT gp-284 143 10 test test NOUN gp-284 143 11 with with ADP gp-284 143 12 the the DET gp-284 143 13 null null ADJ gp-284 143 14 hypothesis hypothesis NOUN gp-284 143 15 ( ( PUNCT gp-284 143 16 h0 h0 PROPN gp-284 143 17 ) ) PUNCT gp-284 143 18 that that SCONJ gp-284 143 19 there there PRON gp-284 143 20 is be VERB gp-284 143 21 no no DET gp-284 143 22 autocorrelation autocorrelation NOUN gp-284 143 23 ( ( PUNCT gp-284 143 24 ρ ρ NOUN gp-284 143 25 = = SYM gp-284 143 26 0 0 NUM gp-284 143 27 or or CCONJ gp-284 143 28 e(Ξ΅α΅’ e(Ξ΅α΅’ NOUN gp-284 143 29 , , PUNCT gp-284 143 30 Ξ΅β±Ό Ξ΅β±Ό X gp-284 143 31 ) ) PUNCT gp-284 143 32 = = PUNCT gp-284 143 33 0 0 NUM gp-284 143 34 ) ) PUNCT gp-284 143 35 . . PUNCT gp-284 144 1 in in ADP gp-284 144 2 contrast contrast NOUN gp-284 144 3 , , PUNCT gp-284 144 4 the the DET gp-284 144 5 alternative alternative ADJ gp-284 144 6 hypothesis hypothesis NOUN gp-284 144 7 ( ( PUNCT gp-284 144 8 h₁ h₁ NOUN gp-284 144 9 ) ) PUNCT gp-284 144 10 states state VERB gp-284 144 11 that that SCONJ gp-284 144 12 there there PRON gp-284 144 13 is be VERB gp-284 144 14 autocorrelation autocorrelation NOUN gp-284 144 15 ( ( PUNCT gp-284 144 16 ρ ρ NOUN gp-284 144 17 β‰  β‰  PROPN gp-284 144 18 0 0 NUM gp-284 144 19 or or CCONJ gp-284 144 20 e(Ξ΅α΅’ e(Ξ΅α΅’ NOUN gp-284 144 21 , , PUNCT gp-284 144 22 Ξ΅β±Ό Ξ΅β±Ό PROPN gp-284 144 23 ) ) PUNCT gp-284 144 24 β‰  β‰  PROPN gp-284 144 25 0 0 NUM gp-284 144 26 ) ) PUNCT gp-284 144 27 . . PUNCT gp-284 145 1 the the DET gp-284 145 2 test test NOUN gp-284 145 3 decision decision NOUN gp-284 145 4 is be AUX gp-284 145 5 based base VERB gp-284 145 6 on on ADP gp-284 145 7 the the DET gp-284 145 8 probability probability NOUN gp-284 145 9 value value NOUN gp-284 145 10 ( ( PUNCT gp-284 145 11 p p NOUN gp-284 145 12 - - PUNCT gp-284 145 13 value value NOUN gp-284 145 14 ) ) PUNCT gp-284 145 15 , , PUNCT gp-284 145 16 with with ADP gp-284 145 17 the the DET gp-284 145 18 criterion criterion NOUN gp-284 145 19 that that PRON gp-284 145 20 h0 h0 NOUN gp-284 145 21 is be AUX gp-284 145 22 rejected reject VERB gp-284 145 23 if if SCONJ gp-284 145 24 the the DET gp-284 145 25 p p NOUN gp-284 145 26 - - PUNCT gp-284 145 27 value value NOUN gp-284 145 28 < < NOUN gp-284 145 29 0.05 0.05 NUM gp-284 145 30 . . PUNCT gp-284 145 31 table table NOUN gp-284 145 32 5 5 NUM gp-284 145 33 autocorrelation autocorrelation NOUN gp-284 145 34 test test NOUN gp-284 145 35 wooldridge wooldridge PROPN gp-284 145 36 test test PROPN gp-284 145 37 for for ADP gp-284 145 38 autocorrelation autocorrelation NOUN gp-284 145 39 in in ADP gp-284 145 40 panel panel NOUN gp-284 145 41 data data PROPN gp-284 145 42 h0 h0 PROPN gp-284 145 43 : : PUNCT gp-284 145 44 no no DET gp-284 145 45 first first ADJ gp-284 145 46 - - PUNCT gp-284 145 47 order order NOUN gp-284 145 48 autocorrelation autocorrelation NOUN gp-284 145 49 f f X gp-284 145 50 ( ( PUNCT gp-284 145 51 1 1 NUM gp-284 145 52 , , PUNCT gp-284 145 53 105 105 NUM gp-284 145 54 ) ) PUNCT gp-284 145 55 = = SYM gp-284 146 1 14.813 14.813 NUM gp-284 146 2 prob prob NOUN gp-284 146 3 > > X gp-284 146 4 f f PROPN gp-284 146 5 = = SYM gp-284 146 6 0.0002 0.0002 NUM gp-284 146 7 source source NOUN gp-284 146 8 : : PUNCT gp-284 146 9 data datum NOUN gp-284 146 10 processed process VERB gp-284 146 11 by by ADP gp-284 146 12 the the DET gp-284 146 13 author author NOUN gp-284 146 14 ( ( PUNCT gp-284 146 15 2025 2025 NUM gp-284 146 16 ) ) PUNCT gp-284 146 17 based base VERB gp-284 146 18 on on ADP gp-284 146 19 the the DET gp-284 146 20 test test NOUN gp-284 146 21 results result NOUN gp-284 146 22 ( ( PUNCT gp-284 146 23 table table NOUN gp-284 146 24 5 5 NUM gp-284 146 25 ) ) PUNCT gp-284 146 26 , , PUNCT gp-284 146 27 the the DET gp-284 146 28 p p NOUN gp-284 146 29 - - PUNCT gp-284 146 30 value value NOUN gp-284 146 31 is be AUX gp-284 146 32 0.0002 0.0002 NUM gp-284 146 33 < < NOUN gp-284 146 34 0.05 0.05 NUM gp-284 146 35 , , PUNCT gp-284 146 36 so so ADV gp-284 146 37 h0 h0 PROPN gp-284 146 38 is be AUX gp-284 146 39 rejected reject VERB gp-284 146 40 . . PUNCT gp-284 147 1 it it PRON gp-284 147 2 can can AUX gp-284 147 3 be be AUX gp-284 147 4 concluded conclude VERB gp-284 147 5 that that SCONJ gp-284 147 6 the the DET gp-284 147 7 model model NOUN gp-284 147 8 is be AUX gp-284 147 9 not not PART gp-284 147 10 free free ADJ gp-284 147 11 of of ADP gp-284 147 12 autocorrelation autocorrelation NOUN gp-284 147 13 . . PUNCT gp-284 148 1 multicollinearity multicollinearity NOUN gp-284 148 2 test test NOUN gp-284 148 3 the the DET gp-284 148 4 multicollinearity multicollinearity NOUN gp-284 148 5 test test NOUN gp-284 148 6 is be AUX gp-284 148 7 conducted conduct VERB gp-284 148 8 to to PART gp-284 148 9 evaluate evaluate VERB gp-284 148 10 whether whether SCONJ gp-284 148 11 there there PRON gp-284 148 12 is be VERB gp-284 148 13 a a DET gp-284 148 14 high high ADJ gp-284 148 15 correlation correlation NOUN gp-284 148 16 between between ADP gp-284 148 17 independent independent ADJ gp-284 148 18 variables variable NOUN gp-284 148 19 in in ADP gp-284 148 20 the the DET gp-284 148 21 regression regression NOUN gp-284 148 22 model model NOUN gp-284 148 23 , , PUNCT gp-284 148 24 which which PRON gp-284 148 25 may may AUX gp-284 148 26 affect affect VERB gp-284 148 27 the the DET gp-284 148 28 validity validity NOUN gp-284 148 29 of of ADP gp-284 148 30 the the DET gp-284 148 31 coefficient coefficient NOUN gp-284 148 32 estimates estimate NOUN gp-284 148 33 . . PUNCT gp-284 149 1 the the DET gp-284 149 2 null null ADJ gp-284 149 3 hypothesis hypothesis NOUN gp-284 149 4 ( ( PUNCT gp-284 149 5 h0 h0 NOUN gp-284 149 6 ) ) PUNCT gp-284 149 7 states state VERB gp-284 149 8 that that SCONJ gp-284 149 9 there there PRON gp-284 149 10 is be VERB gp-284 149 11 no no DET gp-284 149 12 multicollinearity multicollinearity NOUN gp-284 149 13 ( ( PUNCT gp-284 149 14 ρᡒⱼ ρᡒⱼ NOUN gp-284 149 15 = = SYM gp-284 149 16 0 0 PROPN gp-284 149 17 for for ADP gp-284 149 18 i i PRON gp-284 149 19 β‰  β‰  PROPN gp-284 149 20 j j PROPN gp-284 149 21 ) ) PUNCT gp-284 149 22 , , PUNCT gp-284 149 23 while while SCONJ gp-284 149 24 the the DET gp-284 149 25 alternative alternative ADJ gp-284 149 26 hypothesis hypothesis NOUN gp-284 149 27 ( ( PUNCT gp-284 149 28 h₁ h₁ NOUN gp-284 149 29 ) ) PUNCT gp-284 149 30 states state VERB gp-284 149 31 that that SCONJ gp-284 149 32 there there PRON gp-284 149 33 is be VERB gp-284 149 34 multicollinearity multicollinearity NOUN gp-284 149 35 ( ( PUNCT gp-284 149 36 ρᡒⱼ ρᡒⱼ NOUN gp-284 149 37 β‰  β‰  PROPN gp-284 149 38 0 0 NUM gp-284 149 39 for for ADP gp-284 149 40 i i PROPN gp-284 149 41 american american PROPN gp-284 149 42 journal journal PROPN gp-284 149 43 of of ADP gp-284 149 44 economic economic ADJ gp-284 149 45 and and CCONJ gp-284 149 46 management management NOUN gp-284 149 47 business business NOUN gp-284 149 48 vol vol NOUN gp-284 149 49 . . PROPN gp-284 149 50 4 4 NUM gp-284 149 51 no no NOUN gp-284 149 52 . . NOUN gp-284 149 53 7 7 NUM gp-284 149 54 july july PROPN gp-284 149 55 2025 2025 NUM gp-284 149 56 1014 1014 NUM gp-284 149 57 β‰  β‰  PROPN gp-284 149 58 j j PROPN gp-284 149 59 ) ) PUNCT gp-284 149 60 . . PUNCT gp-284 150 1 the the DET gp-284 150 2 evaluation evaluation NOUN gp-284 150 3 is be AUX gp-284 150 4 done do VERB gp-284 150 5 using use VERB gp-284 150 6 the the DET gp-284 150 7 variance variance NOUN gp-284 150 8 inflation inflation NOUN gp-284 150 9 factor factor NOUN gp-284 150 10 ( ( PUNCT gp-284 150 11 vif vif NOUN gp-284 150 12 ) ) PUNCT gp-284 150 13 value value NOUN gp-284 150 14 , , PUNCT gp-284 150 15 with with ADP gp-284 150 16 the the DET gp-284 150 17 criterion criterion NOUN gp-284 150 18 that that PRON gp-284 150 19 h0 h0 NOUN gp-284 150 20 is be AUX gp-284 150 21 rejected reject VERB gp-284 150 22 if if SCONJ gp-284 150 23 vif vif PROPN gp-284 150 24 > > X gp-284 150 25 10 10 NUM gp-284 150 26 . . PUNCT gp-284 150 27 table table NOUN gp-284 150 28 6 6 NUM gp-284 150 29 multicollinearity multicollinearity NOUN gp-284 150 30 test test NOUN gp-284 150 31 variable variable NOUN gp-284 150 32 vif vif NOUN gp-284 150 33 1 1 NUM gp-284 150 34 / / SYM gp-284 150 35 vif vif NOUN gp-284 150 36 af af VERB gp-284 150 37 1.79 1.79 NUM gp-284 150 38 0.558396 0.558396 NUM gp-284 150 39 sa sa NOUN gp-284 150 40 1.69 1.69 NUM gp-284 150 41 0.590816 0.590816 NUM gp-284 150 42 wl wl NOUN gp-284 150 43 1.07 1.07 NUM gp-284 150 44 0.931986 0.931986 NUM gp-284 150 45 ci ci NOUN gp-284 150 46 1.06 1.06 NUM gp-284 150 47 0.947362 0.947362 NUM gp-284 150 48 cg cg NOUN gp-284 150 49 1.01 1.01 NUM gp-284 150 50 0.986907 0.986907 NUM gp-284 150 51 mean mean NOUN gp-284 150 52 vif vif NOUN gp-284 150 53 1.33 1.33 NUM gp-284 150 54 source source NOUN gp-284 150 55 : : PUNCT gp-284 150 56 data datum NOUN gp-284 150 57 processed process VERB gp-284 150 58 by by ADP gp-284 150 59 the the DET gp-284 150 60 author author NOUN gp-284 150 61 ( ( PUNCT gp-284 150 62 2025 2025 NUM gp-284 150 63 ) ) PUNCT gp-284 150 64 based base VERB gp-284 150 65 on on ADP gp-284 150 66 the the DET gp-284 150 67 test test NOUN gp-284 150 68 results result NOUN gp-284 150 69 ( ( PUNCT gp-284 150 70 table table NOUN gp-284 150 71 6 6 NUM gp-284 150 72 ) ) PUNCT gp-284 150 73 , , PUNCT gp-284 150 74 all all DET gp-284 150 75 vif vif NOUN gp-284 150 76 values value NOUN gp-284 150 77 are be AUX gp-284 150 78 < < X gp-284 150 79 10 10 NUM gp-284 150 80 . . PUNCT gp-284 151 1 therefore therefore ADV gp-284 151 2 , , PUNCT gp-284 151 3 h0 h0 PROPN gp-284 151 4 is be AUX gp-284 151 5 not not PART gp-284 151 6 rejected reject VERB gp-284 151 7 and and CCONJ gp-284 151 8 it it PRON gp-284 151 9 can can AUX gp-284 151 10 be be AUX gp-284 151 11 concluded conclude VERB gp-284 151 12 that that SCONJ gp-284 151 13 the the DET gp-284 151 14 model model NOUN gp-284 151 15 is be AUX gp-284 151 16 free free ADJ gp-284 151 17 from from ADP gp-284 151 18 multicollinearity multicollinearity NOUN gp-284 151 19 assumptions assumption NOUN gp-284 151 20 . . PUNCT gp-284 152 1 it it PRON gp-284 152 2 can can AUX gp-284 152 3 be be AUX gp-284 152 4 concluded conclude VERB gp-284 152 5 that that SCONJ gp-284 152 6 there there PRON gp-284 152 7 are be VERB gp-284 152 8 only only ADV gp-284 152 9 violations violation NOUN gp-284 152 10 of of ADP gp-284 152 11 heteroscedasticity heteroscedasticity NOUN gp-284 152 12 and and CCONJ gp-284 152 13 autocorrelation autocorrelation NOUN gp-284 152 14 assumptions assumption NOUN gp-284 152 15 . . PUNCT gp-284 153 1 therefore therefore ADV gp-284 153 2 , , PUNCT gp-284 153 3 the the DET gp-284 153 4 selected select VERB gp-284 153 5 fem fem NOUN gp-284 153 6 model model NOUN gp-284 153 7 was be AUX gp-284 153 8 transformed transform VERB gp-284 153 9 with with ADP gp-284 153 10 panel panel NOUN gp-284 153 11 - - PUNCT gp-284 153 12 corrected correct VERB gp-284 153 13 standard standard ADJ gp-284 153 14 error error NOUN gp-284 153 15 ( ( PUNCT gp-284 153 16 pcse pcse PROPN gp-284 153 17 ) ) PUNCT gp-284 153 18 ( ( PUNCT gp-284 153 19 hoechle hoechle ADV gp-284 153 20 , , PUNCT gp-284 153 21 2007 2007 NUM gp-284 153 22 ) ) PUNCT gp-284 153 23 . . PUNCT gp-284 154 1 panel panel NOUN gp-284 154 2 regression regression VERB gp-284 154 3 analysis analysis NOUN gp-284 154 4 panel panel NOUN gp-284 154 5 data datum NOUN gp-284 154 6 regression regression NOUN gp-284 154 7 with with ADP gp-284 154 8 panel panel NOUN gp-284 154 9 - - PUNCT gp-284 154 10 corrected correct VERB gp-284 154 11 standard standard ADJ gp-284 154 12 error error NOUN gp-284 154 13 ( ( PUNCT gp-284 154 14 pcse pcse NOUN gp-284 154 15 ) ) PUNCT gp-284 154 16 is be AUX gp-284 154 17 used use VERB gp-284 154 18 in in ADP gp-284 154 19 this this DET gp-284 154 20 study study NOUN gp-284 154 21 to to PART gp-284 154 22 overcome overcome VERB gp-284 154 23 heteroscedasticity heteroscedasticity NOUN gp-284 154 24 and and CCONJ gp-284 154 25 autocorrelation autocorrelation NOUN gp-284 154 26 problems problem NOUN gp-284 154 27 while while SCONJ gp-284 154 28 analyzing analyze VERB gp-284 154 29 the the DET gp-284 154 30 data datum NOUN gp-284 154 31 . . PUNCT gp-284 155 1 before before ADP gp-284 155 2 performing perform VERB gp-284 155 3 panel panel NOUN gp-284 155 4 data datum NOUN gp-284 155 5 regression regression NOUN gp-284 155 6 , , PUNCT gp-284 155 7 several several ADJ gp-284 155 8 classical classical ADJ gp-284 155 9 assumption assumption NOUN gp-284 155 10 tests test NOUN gp-284 155 11 , , PUNCT gp-284 155 12 including include VERB gp-284 155 13 normality normality NOUN gp-284 155 14 , , PUNCT gp-284 155 15 multicollinearity multicollinearity NOUN gp-284 155 16 , , PUNCT gp-284 155 17 heteroscedasticity heteroscedasticity NOUN gp-284 155 18 , , PUNCT gp-284 155 19 and and CCONJ gp-284 155 20 autocorrelation autocorrelation NOUN gp-284 155 21 , , PUNCT gp-284 155 22 were be AUX gp-284 155 23 conducted conduct VERB gp-284 155 24 . . PUNCT gp-284 156 1 the the DET gp-284 156 2 test test NOUN gp-284 156 3 results result NOUN gp-284 156 4 indicate indicate VERB gp-284 156 5 that that SCONJ gp-284 156 6 heteroscedasticity heteroscedasticity NOUN gp-284 156 7 and and CCONJ gp-284 156 8 autocorrelation autocorrelation NOUN gp-284 156 9 issues issue NOUN gp-284 156 10 persist persist VERB gp-284 156 11 in in ADP gp-284 156 12 the the DET gp-284 156 13 data datum NOUN gp-284 156 14 . . PUNCT gp-284 157 1 therefore therefore ADV gp-284 157 2 , , PUNCT gp-284 157 3 the the DET gp-284 157 4 pcse pcse NOUN gp-284 157 5 method method NOUN gp-284 157 6 is be AUX gp-284 157 7 a a DET gp-284 157 8 suitable suitable ADJ gp-284 157 9 approach approach NOUN gp-284 157 10 because because SCONJ gp-284 157 11 it it PRON gp-284 157 12 can can AUX gp-284 157 13 correct correct VERB gp-284 157 14 the the DET gp-284 157 15 standard standard ADJ gp-284 157 16 error error NOUN gp-284 157 17 in in ADP gp-284 157 18 panel panel NOUN gp-284 157 19 data datum NOUN gp-284 157 20 regression regression NOUN gp-284 157 21 models model NOUN gp-284 157 22 . . PUNCT gp-284 158 1 table table NOUN gp-284 158 2 7 7 NUM gp-284 158 3 . . PUNCT gp-284 159 1 regression regression NOUN gp-284 159 2 using use VERB gp-284 159 3 panel panel NOUN gp-284 159 4 - - PUNCT gp-284 159 5 corrected correct VERB gp-284 159 6 standard standard ADJ gp-284 159 7 error error NOUN gp-284 159 8 ( ( PUNCT gp-284 159 9 pcse pcse NOUN gp-284 159 10 ) ) PUNCT gp-284 159 11 linear linear ADJ gp-284 159 12 regression regression NOUN gp-284 159 13 , , PUNCT gp-284 159 14 correlated correlate VERB gp-284 159 15 panels panel NOUN gp-284 159 16 corrected correct VERB gp-284 159 17 standard standard ADJ gp-284 159 18 errors error NOUN gp-284 159 19 ( ( PUNCT gp-284 159 20 pcses pcse NOUN gp-284 159 21 ) ) PUNCT gp-284 159 22 group group NOUN gp-284 159 23 variable variable NOUN gp-284 159 24 : : PUNCT gp-284 159 25 code code NOUN gp-284 159 26 number number NOUN gp-284 159 27 of of ADP gp-284 159 28 obs obs PROPN gp-284 159 29 318 318 NUM gp-284 159 30 time time NOUN gp-284 159 31 variable variable NOUN gp-284 159 32 : : PUNCT gp-284 159 33 year year NOUN gp-284 159 34 number number NOUN gp-284 159 35 of of ADP gp-284 159 36 groups group NOUN gp-284 159 37 106 106 NUM gp-284 159 38 panels panel NOUN gp-284 159 39 : : PUNCT gp-284 159 40 correlated correlate VERB gp-284 159 41 ( ( PUNCT gp-284 159 42 balanced balanced ADJ gp-284 159 43 ) ) PUNCT gp-284 159 44 obs obs PROPN gp-284 159 45 per per ADP gp-284 159 46 group group NOUN gp-284 159 47 : : PUNCT gp-284 159 48 autocorrelation autocorrelation NOUN gp-284 159 49 : : PUNCT gp-284 160 1 no no DET gp-284 160 2 autocorrelation autocorrelation NOUN gp-284 160 3 min min NOUN gp-284 161 1 = = SYM gp-284 161 2 3 3 NUM gp-284 161 3 avg avg NOUN gp-284 161 4 = = SYM gp-284 161 5 3 3 NUM gp-284 161 6 max max NOUN gp-284 161 7 = = SYM gp-284 161 8 3 3 NUM gp-284 161 9 estimated estimate VERB gp-284 161 10 covariances covariance NOUN gp-284 161 11 5671 5671 NUM gp-284 161 12 r r NOUN gp-284 161 13 - - PUNCT gp-284 161 14 squared square VERB gp-284 161 15 = = SYM gp-284 161 16 0.1270 0.1270 NUM gp-284 161 17 estimated estimate VERB gp-284 161 18 autocorrelations autocorrelation NOUN gp-284 161 19 0 0 NUM gp-284 161 20 wald wald X gp-284 161 21 chi2(5 chi2(5 PROPN gp-284 161 22 ) ) PUNCT gp-284 162 1 = = SYM gp-284 162 2 57.52 57.52 NUM gp-284 162 3 estimated estimate VERB gp-284 162 4 coefficients coefficient NOUN gp-284 162 5 6 6 NUM gp-284 162 6 prob prob NOUN gp-284 162 7 > > X gp-284 162 8 chi2 chi2 PROPN gp-284 162 9 = = SYM gp-284 162 10 0.0000 0.0000 NUM gp-284 162 11 panel panel NOUN gp-284 162 12 - - PUNCT gp-284 162 13 corrected correct VERB gp-284 162 14 aq aq NOUN gp-284 162 15 coefficient coefficient NOUN gp-284 162 16 std std PROPN gp-284 162 17 . . PUNCT gp-284 163 1 err err PROPN gp-284 163 2 . . PUNCT gp-284 164 1 z z NOUN gp-284 164 2 p>|z| p>|z| VERB gp-284 164 3 [ [ X gp-284 164 4 95 95 NUM gp-284 164 5 % % NOUN gp-284 164 6 conf conf NOUN gp-284 164 7 . . PUNCT gp-284 165 1 interval interval NOUN gp-284 165 2 ] ] PUNCT gp-284 166 1 cg cg NOUN gp-284 166 2 .0664393 .0664393 NOUN gp-284 166 3 .1625305 .1625305 NOUN gp-284 166 4 0.41 0.41 NUM gp-284 166 5 0.683 0.683 NUM gp-284 166 6 -.2521147 -.2521147 PUNCT gp-284 166 7 .3849933 .3849933 PROPN gp-284 167 1 af af PROPN gp-284 167 2 .0499845 .0499845 NOUN gp-284 167 3 0258176 0258176 NUM gp-284 167 4 1.94 1.94 NUM gp-284 167 5 .053 .053 NUM gp-284 167 6 -.000617 -.000617 PUNCT gp-284 167 7 .100586 .100586 PROPN gp-284 167 8 ci ci PROPN gp-284 167 9 -.100505 -.100505 PUNCT gp-284 167 10 0334567 0334567 NUM gp-284 167 11 -3.00 -3.00 NUM gp-284 167 12 .003 .003 NUM gp-284 167 13 -.166079 -.166079 X gp-284 167 14 -.0349311 -.0349311 PUNCT gp-284 167 15 wl wl PROPN gp-284 167 16 .0090442 .0090442 PROPN gp-284 167 17 0021146 0021146 NUM gp-284 168 1 4.28 4.28 NUM gp-284 168 2 .000 .000 NUM gp-284 168 3 .0048997 .0048997 NUM gp-284 168 4 .0131887 .0131887 PROPN gp-284 168 5 sa sa PROPN gp-284 168 6 -.1261295 -.1261295 PROPN gp-284 168 7 0411136 0411136 NUM gp-284 168 8 -3.07 -3.07 NUM gp-284 168 9 .002 .002 NUM gp-284 168 10 -.2067106 -.2067106 PUNCT gp-284 168 11 -.0455484 -.0455484 NOUN gp-284 168 12 _ _ DET gp-284 168 13 cons con NOUN gp-284 168 14 -1.325269 -1.325269 NOUN gp-284 168 15 .691787 .691787 PROPN gp-284 168 16 -1.92 -1.92 NUM gp-284 168 17 0.055 0.055 NUM gp-284 168 18 -2.681147 -2.681147 PROPN gp-284 168 19 .0306089 .0306089 PROPN gp-284 168 20 source source NOUN gp-284 168 21 : : PUNCT gp-284 168 22 data datum NOUN gp-284 168 23 processed process VERB gp-284 168 24 by by ADP gp-284 168 25 the the DET gp-284 168 26 author author NOUN gp-284 168 27 ( ( PUNCT gp-284 168 28 2025 2025 NUM gp-284 168 29 ) ) PUNCT gp-284 168 30 the the DET gp-284 168 31 panel panel NOUN gp-284 168 32 data datum NOUN gp-284 168 33 regression regression NOUN gp-284 168 34 equation equation NOUN gp-284 168 35 estimated estimate VERB gp-284 168 36 in in ADP gp-284 168 37 this this DET gp-284 168 38 study study NOUN gp-284 168 39 is be AUX gp-284 168 40 as as SCONJ gp-284 168 41 follows follow VERB gp-284 168 42 : : PUNCT gp-284 169 1 𝐴𝑄 𝐴𝑄 PROPN gp-284 169 2 = = SYM gp-284 169 3 βˆ’1,3253 βˆ’1,3253 NOUN gp-284 170 1 + + CCONJ gp-284 170 2 0,0664𝐢𝐺𝑖𝑑 0,0664𝐢𝐺𝑖𝑑 NUM gp-284 171 1 + + CCONJ gp-284 171 2 0,0499𝐴𝐹𝑖𝑑 0,0499𝐴𝐹𝑖𝑑 NOUN gp-284 172 1 βˆ’ βˆ’ NOUN gp-284 172 2 0,1005𝐢𝐼𝑖𝑑 0,1005𝐢𝐼𝑖𝑑 PUNCT gp-284 173 1 + + CCONJ gp-284 173 2 0,0090π‘ŠπΏπ‘–π‘‘ 0,0090π‘ŠπΏπ‘–π‘‘ X gp-284 174 1 βˆ’ βˆ’ NOUN gp-284 174 2 0,1261𝑆𝐴𝑖𝑑 0,1261𝑆𝐴𝑖𝑑 NUM gp-284 175 1 description description NOUN gp-284 175 2 : : PUNCT gp-284 175 3 aq aq NUM gp-284 175 4 : : PUNCT gp-284 175 5 audit audit NOUN gp-284 175 6 quality quality NOUN gp-284 175 7 septia septia PROPN gp-284 175 8 mitha mitha PROPN gp-284 175 9 caesaria caesaria PROPN gp-284 175 10 , , PUNCT gp-284 175 11 majidah majidah PROPN gp-284 175 12 1015 1015 NUM gp-284 175 13 𝐢𝐺 𝐢𝐺 PROPN gp-284 175 14 : : PUNCT gp-284 175 15 corporate corporate ADJ gp-284 175 16 governance governance NOUN gp-284 175 17 𝐴𝐹 𝐴𝐹 PROPN gp-284 175 18 : : PUNCT gp-284 175 19 audit audit NOUN gp-284 175 20 fee fee NOUN gp-284 175 21 𝐢𝐼 𝐢𝐼 PROPN gp-284 175 22 : : PUNCT gp-284 175 23 client client NOUN gp-284 175 24 importance importance NOUN gp-284 175 25 π‘ŠπΏ π‘ŠπΏ PROPN gp-284 175 26 : : PUNCT gp-284 175 27 workload workload NOUN gp-284 175 28 sa sa PROPN gp-284 175 29 : : PUNCT gp-284 175 30 auditor auditor NOUN gp-284 175 31 industry industry NOUN gp-284 175 32 specialization specialization NOUN gp-284 175 33 𝑑 𝑑 PROPN gp-284 175 34 : : PUNCT gp-284 175 35 period period NOUN gp-284 175 36 t t PROPN gp-284 176 1 i i PRON gp-284 176 2 : : PUNCT gp-284 176 3 company company NOUN gp-284 177 1 i i PRON gp-284 177 2 hypothesis hypothesis NOUN gp-284 177 3 testing test VERB gp-284 177 4 overall overall ADJ gp-284 177 5 significance significance NOUN gp-284 177 6 test test NOUN gp-284 177 7 ( ( PUNCT gp-284 177 8 f f X gp-284 177 9 - - PUNCT gp-284 177 10 test test NOUN gp-284 177 11 ) ) PUNCT gp-284 178 1 the the DET gp-284 178 2 overall overall ADJ gp-284 178 3 model model NOUN gp-284 178 4 significance significance NOUN gp-284 178 5 test test NOUN gp-284 178 6 is be AUX gp-284 178 7 conducted conduct VERB gp-284 178 8 to to PART gp-284 178 9 determine determine VERB gp-284 178 10 whether whether SCONJ gp-284 178 11 the the DET gp-284 178 12 independent independent ADJ gp-284 178 13 variables variable NOUN gp-284 178 14 in in ADP gp-284 178 15 the the DET gp-284 178 16 regression regression NOUN gp-284 178 17 model model NOUN gp-284 178 18 are be AUX gp-284 178 19 jointly jointly ADV gp-284 178 20 significant significant ADJ gp-284 178 21 in in ADP gp-284 178 22 predicting predict VERB gp-284 178 23 the the DET gp-284 178 24 dependent dependent ADJ gp-284 178 25 variable variable NOUN gp-284 178 26 . . PUNCT gp-284 179 1 in in ADP gp-284 179 2 regression regression NOUN gp-284 179 3 with with ADP gp-284 179 4 panel panel NOUN gp-284 179 5 - - PUNCT gp-284 179 6 corrected correct VERB gp-284 179 7 standard standard ADJ gp-284 179 8 errors error NOUN gp-284 179 9 ( ( PUNCT gp-284 179 10 pcse pcse NOUN gp-284 179 11 ) ) PUNCT gp-284 179 12 , , PUNCT gp-284 179 13 this this DET gp-284 179 14 test test NOUN gp-284 179 15 is be AUX gp-284 179 16 assessed assess VERB gp-284 179 17 through through ADP gp-284 179 18 the the DET gp-284 179 19 chisquare chisquare NOUN gp-284 179 20 p p NOUN gp-284 179 21 - - PUNCT gp-284 179 22 value value NOUN gp-284 179 23 statistic statistic NOUN gp-284 179 24 . . PUNCT gp-284 180 1 furthermore furthermore ADV gp-284 180 2 , , PUNCT gp-284 180 3 according accord VERB gp-284 180 4 to to ADP gp-284 180 5 saraswati saraswati PROPN gp-284 180 6 et et PROPN gp-284 180 7 al al PROPN gp-284 180 8 . . PROPN gp-284 181 1 ( ( PUNCT gp-284 181 2 2024 2024 NUM gp-284 181 3 ) ) PUNCT gp-284 181 4 , , PUNCT gp-284 181 5 good good ADJ gp-284 181 6 corporate corporate ADJ gp-284 181 7 governance governance NOUN gp-284 181 8 is be AUX gp-284 181 9 characterised characterise VERB gp-284 181 10 by by ADP gp-284 181 11 ethical ethical ADJ gp-284 181 12 behaviour behaviour NOUN gp-284 181 13 , , PUNCT gp-284 181 14 accountability accountability NOUN gp-284 181 15 , , PUNCT gp-284 181 16 transparency transparency NOUN gp-284 181 17 , , PUNCT gp-284 181 18 and and CCONJ gp-284 181 19 sustainability sustainability NOUN gp-284 181 20 , , PUNCT gp-284 181 21 which which PRON gp-284 181 22 collectively collectively ADV gp-284 181 23 form form VERB gp-284 181 24 trust trust NOUN gp-284 181 25 and and CCONJ gp-284 181 26 enhance enhance VERB gp-284 181 27 the the DET gp-284 181 28 company company NOUN gp-284 181 29 's 's PART gp-284 181 30 reputation reputation NOUN gp-284 181 31 in in ADP gp-284 181 32 the the DET gp-284 181 33 eyes eye NOUN gp-284 181 34 of of ADP gp-284 181 35 investors investor NOUN gp-284 181 36 . . PUNCT gp-284 182 1 the the DET gp-284 182 2 hypothesis hypothesis NOUN gp-284 182 3 tested test VERB gp-284 182 4 is be AUX gp-284 182 5 as as SCONJ gp-284 182 6 follows follow VERB gp-284 182 7 : : PUNCT gp-284 182 8 𝐻0 𝐻0 PROPN gp-284 182 9 : : PUNCT gp-284 182 10 Ξ²1= Ξ²1= X gp-284 182 11 Ξ²2= Ξ²2= VERB gp-284 182 12 Ξ²3 Ξ²3 VERB gp-284 182 13 = = SYM gp-284 182 14 Ξ²4= Ξ²4= PROPN gp-284 182 15 Ξ²5 Ξ²5 NOUN gp-284 182 16 = = NOUN gp-284 182 17 0 0 PUNCT gp-284 182 18 ( ( PUNCT gp-284 182 19 there there PRON gp-284 182 20 is be VERB gp-284 182 21 no no DET gp-284 182 22 simultaneous simultaneous ADJ gp-284 182 23 determination determination NOUN gp-284 182 24 of of ADP gp-284 182 25 audit audit NOUN gp-284 182 26 quality quality NOUN gp-284 182 27 ) ) PUNCT gp-284 182 28 𝐻1 𝐻1 NOUN gp-284 182 29 : : PUNCT gp-284 182 30 at at ADV gp-284 182 31 least least ADV gp-284 182 32 one one NUM gp-284 182 33 𝛽𝑗 𝛽𝑗 NOUN gp-284 182 34 β‰  β‰  PROPN gp-284 182 35 0 0 NUM gp-284 182 36 ( ( PUNCT gp-284 182 37 there there PRON gp-284 182 38 is be VERB gp-284 182 39 a a DET gp-284 182 40 simultaneous simultaneous ADJ gp-284 182 41 determination determination NOUN gp-284 182 42 of of ADP gp-284 182 43 audit audit NOUN gp-284 182 44 quality quality NOUN gp-284 182 45 ) ) PUNCT gp-284 182 46 the the DET gp-284 182 47 model model NOUN gp-284 182 48 shows show VERB gp-284 182 49 acceptable acceptable ADJ gp-284 182 50 determination determination NOUN gp-284 182 51 if if SCONJ gp-284 182 52 the the DET gp-284 182 53 probability probability NOUN gp-284 182 54 value value NOUN gp-284 182 55 ( ( PUNCT gp-284 182 56 p p NOUN gp-284 182 57 - - PUNCT gp-284 182 58 value value NOUN gp-284 182 59 ) ) PUNCT gp-284 182 60 of of ADP gp-284 182 61 the the DET gp-284 182 62 chi chi ADJ gp-284 182 63 - - PUNCT gp-284 182 64 square square ADJ gp-284 182 65 statistic statistic NOUN gp-284 182 66 is be AUX gp-284 182 67 less less ADJ gp-284 182 68 than than ADP gp-284 182 69 the the DET gp-284 182 70 specified specify VERB gp-284 182 71 significance significance NOUN gp-284 182 72 level level NOUN gp-284 182 73 ( ( PUNCT gp-284 182 74 Ξ± Ξ± NOUN gp-284 182 75 = = NOUN gp-284 182 76 0.05 0.05 NUM gp-284 182 77 ) ) PUNCT gp-284 182 78 . . PUNCT gp-284 183 1 table table NOUN gp-284 183 2 8 8 NUM gp-284 183 3 overall overall ADJ gp-284 183 4 significance significance NOUN gp-284 183 5 test test NOUN gp-284 183 6 wald wald X gp-284 183 7 chi2(5 chi2(5 PROPN gp-284 183 8 ) ) PUNCT gp-284 184 1 = = SYM gp-284 184 2 57.52 57.52 NUM gp-284 184 3 prob prob NOUN gp-284 184 4 > > X gp-284 184 5 chi2 chi2 PROPN gp-284 184 6 = = SYM gp-284 184 7 0.0000 0.0000 NUM gp-284 184 8 source source NOUN gp-284 184 9 : : PUNCT gp-284 184 10 data datum NOUN gp-284 184 11 processed process VERB gp-284 184 12 by by ADP gp-284 184 13 the the DET gp-284 184 14 author author NOUN gp-284 184 15 ( ( PUNCT gp-284 184 16 2025 2025 NUM gp-284 184 17 ) ) PUNCT gp-284 184 18 based base VERB gp-284 184 19 on on ADP gp-284 184 20 the the DET gp-284 184 21 test test NOUN gp-284 184 22 results result NOUN gp-284 184 23 , , PUNCT gp-284 184 24 the the DET gp-284 184 25 chi chi ADJ gp-284 184 26 - - PUNCT gp-284 184 27 square square ADJ gp-284 184 28 statistical statistical ADJ gp-284 184 29 value value NOUN gp-284 184 30 with with ADP gp-284 184 31 a a DET gp-284 184 32 p p NOUN gp-284 184 33 - - PUNCT gp-284 184 34 value value NOUN gp-284 184 35 of of ADP gp-284 184 36 0.000 0.000 NUM gp-284 184 37 was be AUX gp-284 184 38 obtained obtain VERB gp-284 184 39 . . PUNCT gp-284 185 1 this this DET gp-284 185 2 value value NOUN gp-284 185 3 is be AUX gp-284 185 4 smaller small ADJ gp-284 185 5 than than ADP gp-284 185 6 the the DET gp-284 185 7 5 5 NUM gp-284 185 8 % % NOUN gp-284 185 9 significance significance NOUN gp-284 185 10 level level NOUN gp-284 185 11 , , PUNCT gp-284 185 12 so so ADV gp-284 185 13 h0 h0 PROPN gp-284 185 14 is be AUX gp-284 185 15 rejected reject VERB gp-284 185 16 . . PUNCT gp-284 186 1 thus thus ADV gp-284 186 2 , , PUNCT gp-284 186 3 it it PRON gp-284 186 4 can can AUX gp-284 186 5 be be AUX gp-284 186 6 concluded conclude VERB gp-284 186 7 that that SCONJ gp-284 186 8 there there PRON gp-284 186 9 is be VERB gp-284 186 10 a a DET gp-284 186 11 simultaneous simultaneous ADJ gp-284 186 12 determinant determinant NOUN gp-284 186 13 of of ADP gp-284 186 14 audit audit NOUN gp-284 186 15 quality quality NOUN gp-284 186 16 . . PUNCT gp-284 187 1 partial partial ADJ gp-284 187 2 significance significance NOUN gp-284 187 3 test test NOUN gp-284 187 4 ( ( PUNCT gp-284 187 5 t t NOUN gp-284 187 6 - - PUNCT gp-284 187 7 test test NOUN gp-284 187 8 ) ) PUNCT gp-284 187 9 the the DET gp-284 187 10 t t PROPN gp-284 187 11 - - PUNCT gp-284 187 12 test test NOUN gp-284 187 13 was be AUX gp-284 187 14 conducted conduct VERB gp-284 187 15 to to PART gp-284 187 16 assess assess VERB gp-284 187 17 the the DET gp-284 187 18 contribution contribution NOUN gp-284 187 19 of of ADP gp-284 187 20 each each PRON gp-284 187 21 determinant determinant ADJ gp-284 187 22 in in ADP gp-284 187 23 partially partially ADV gp-284 187 24 explaining explain VERB gp-284 187 25 audit audit NOUN gp-284 187 26 quality quality NOUN gp-284 187 27 ( ( PUNCT gp-284 187 28 aq aq NOUN gp-284 187 29 ) ) PUNCT gp-284 187 30 . . PUNCT gp-284 188 1 the the DET gp-284 188 2 hypotheses hypothesis NOUN gp-284 188 3 tested test VERB gp-284 188 4 are be AUX gp-284 188 5 : : PUNCT gp-284 188 6 𝐻0 𝐻0 PROPN gp-284 188 7 : : PUNCT gp-284 188 8 Ξ²j Ξ²j X gp-284 188 9 = = SYM gp-284 188 10 0 0 PUNCT gp-284 189 1 ( ( PUNCT gp-284 189 2 the the DET gp-284 189 3 j j NOUN gp-284 189 4 - - NOUN gp-284 189 5 variable variable NOUN gp-284 189 6 is be AUX gp-284 189 7 not not PART gp-284 189 8 a a DET gp-284 189 9 determinant determinant NOUN gp-284 189 10 of of ADP gp-284 189 11 audit audit NOUN gp-284 189 12 quality quality NOUN gp-284 189 13 ) ) PUNCT gp-284 189 14 𝐻1 𝐻1 NOUN gp-284 189 15 : : PUNCT gp-284 189 16 Ξ²j Ξ²j X gp-284 189 17 β‰  β‰  PROPN gp-284 189 18 0 0 NUM gp-284 190 1 ( ( PUNCT gp-284 190 2 variable variable ADJ gp-284 190 3 j j PROPN gp-284 190 4 is be AUX gp-284 190 5 a a DET gp-284 190 6 determinant determinant NOUN gp-284 190 7 of of ADP gp-284 190 8 audit audit NOUN gp-284 190 9 quality quality NOUN gp-284 190 10 ) ) PUNCT gp-284 190 11 the the DET gp-284 190 12 decision decision NOUN gp-284 190 13 is be AUX gp-284 190 14 based base VERB gp-284 190 15 on on ADP gp-284 190 16 the the DET gp-284 190 17 t t NOUN gp-284 190 18 - - PUNCT gp-284 190 19 statistic statistic NOUN gp-284 190 20 value value NOUN gp-284 190 21 and and CCONJ gp-284 190 22 the the DET gp-284 190 23 resulting result VERB gp-284 190 24 probability probability NOUN gp-284 190 25 ( ( PUNCT gp-284 190 26 p p NOUN gp-284 190 27 - - PUNCT gp-284 190 28 value value NOUN gp-284 190 29 ) ) PUNCT gp-284 190 30 . . PUNCT gp-284 191 1 hβ‚€ hβ‚€ NOUN gp-284 191 2 can can AUX gp-284 191 3 be be AUX gp-284 191 4 rejected reject VERB gp-284 191 5 if if SCONJ gp-284 191 6 the the DET gp-284 191 7 t t PROPN gp-284 191 8 - - PUNCT gp-284 191 9 statistic statistic NOUN gp-284 191 10 value value NOUN gp-284 191 11 is be AUX gp-284 191 12 greater great ADJ gp-284 191 13 than than ADP gp-284 191 14 the the DET gp-284 191 15 t t NOUN gp-284 191 16 - - PUNCT gp-284 191 17 table table NOUN gp-284 191 18 value value NOUN gp-284 191 19 at at ADP gp-284 191 20 the the DET gp-284 191 21 5 5 NUM gp-284 191 22 % % NOUN gp-284 191 23 significance significance NOUN gp-284 191 24 level level NOUN gp-284 191 25 ( ( PUNCT gp-284 191 26 > > X gp-284 191 27 1.64 1.64 NUM gp-284 191 28 ) ) PUNCT gp-284 191 29 , , PUNCT gp-284 191 30 or or CCONJ gp-284 191 31 if if SCONJ gp-284 191 32 the the DET gp-284 191 33 p p NOUN gp-284 191 34 - - PUNCT gp-284 191 35 value value NOUN gp-284 191 36 is be AUX gp-284 191 37 less less ADJ gp-284 191 38 than than ADP gp-284 191 39 0.05 0.05 NUM gp-284 191 40 ( ( PUNCT gp-284 191 41 p p NOUN gp-284 191 42 - - PUNCT gp-284 191 43 value value NOUN gp-284 191 44 ≀ ≀ NOUN gp-284 191 45 0.05 0.05 NUM gp-284 191 46 ) ) PUNCT gp-284 191 47 . . PUNCT gp-284 192 1 thus thus ADV gp-284 192 2 , , PUNCT gp-284 192 3 a a DET gp-284 192 4 variable variable NOUN gp-284 192 5 is be AUX gp-284 192 6 declared declare VERB gp-284 192 7 as as ADP gp-284 192 8 a a DET gp-284 192 9 determinant determinant NOUN gp-284 192 10 of of ADP gp-284 192 11 audit audit NOUN gp-284 192 12 quality quality NOUN gp-284 192 13 if if SCONJ gp-284 192 14 it it PRON gp-284 192 15 meets meet VERB gp-284 192 16 these these DET gp-284 192 17 test test NOUN gp-284 192 18 criteria criterion NOUN gp-284 192 19 . . PUNCT gp-284 193 1 table table NOUN gp-284 193 2 9 9 NUM gp-284 193 3 partial partial ADJ gp-284 193 4 significance significance NOUN gp-284 193 5 test test NOUN gp-284 193 6 panel panel NOUN gp-284 193 7 - - PUNCT gp-284 193 8 corrected correct VERB gp-284 193 9 aq aq NOUN gp-284 193 10 coefficient coefficient NOUN gp-284 193 11 std std PROPN gp-284 193 12 . . PUNCT gp-284 194 1 err err PROPN gp-284 194 2 . . PUNCT gp-284 195 1 z z NOUN gp-284 195 2 p>|z| p>|z| VERB gp-284 195 3 [ [ X gp-284 195 4 95 95 NUM gp-284 195 5 % % NOUN gp-284 195 6 conf conf NOUN gp-284 195 7 . . PUNCT gp-284 196 1 interval interval NOUN gp-284 196 2 ] ] PUNCT gp-284 197 1 cg cg NOUN gp-284 197 2 .0664393 .0664393 NOUN gp-284 197 3 .1625305 .1625305 NOUN gp-284 197 4 0.41 0.41 NUM gp-284 197 5 0.683 0.683 NUM gp-284 197 6 -.2521147 -.2521147 PUNCT gp-284 197 7 .3849933 .3849933 PROPN gp-284 198 1 af af PROPN gp-284 198 2 .0499845 .0499845 NOUN gp-284 198 3 0258176 0258176 NUM gp-284 198 4 1.94 1.94 NUM gp-284 198 5 .053 .053 NUM gp-284 198 6 -.000617 -.000617 PUNCT gp-284 198 7 .100586 .100586 PROPN gp-284 198 8 ci ci PROPN gp-284 198 9 -.100505 -.100505 PUNCT gp-284 198 10 0334567 0334567 NUM gp-284 198 11 -3.00 -3.00 NUM gp-284 198 12 .003 .003 NUM gp-284 198 13 -.166079 -.166079 X gp-284 198 14 -.0349311 -.0349311 PUNCT gp-284 198 15 wl wl PROPN gp-284 198 16 .0090442 .0090442 PROPN gp-284 198 17 0021146 0021146 NUM gp-284 199 1 4.28 4.28 NUM gp-284 199 2 .000 .000 NUM gp-284 199 3 .0048997 .0048997 NUM gp-284 199 4 .0131887 .0131887 PROPN gp-284 199 5 sa sa PROPN gp-284 199 6 -.1261295 -.1261295 PROPN gp-284 199 7 0411136 0411136 NUM gp-284 199 8 -3.07 -3.07 NUM gp-284 199 9 .002 .002 NUM gp-284 199 10 -.2067106 -.2067106 PUNCT gp-284 199 11 -.0455484 -.0455484 PUNCT gp-284 199 12 american american PROPN gp-284 199 13 journal journal PROPN gp-284 199 14 of of ADP gp-284 199 15 economic economic ADJ gp-284 199 16 and and CCONJ gp-284 199 17 management management NOUN gp-284 199 18 business business NOUN gp-284 199 19 vol vol NOUN gp-284 199 20 . . PROPN gp-284 200 1 4 4 NUM gp-284 200 2 no no NOUN gp-284 200 3 . . NOUN gp-284 201 1 7 7 NUM gp-284 201 2 july july NOUN gp-284 201 3 2025 2025 NUM gp-284 201 4 1016 1016 NUM gp-284 202 1 _ _ PRON gp-284 202 2 cons con NOUN gp-284 202 3 -1.325269 -1.325269 NOUN gp-284 202 4 .691787 .691787 PROPN gp-284 202 5 -1.92 -1.92 NUM gp-284 202 6 0.055 0.055 NUM gp-284 202 7 -2.681147 -2.681147 PROPN gp-284 202 8 .0306089 .0306089 PROPN gp-284 202 9 source source NOUN gp-284 202 10 : : PUNCT gp-284 202 11 data datum NOUN gp-284 202 12 processed process VERB gp-284 202 13 by by ADP gp-284 202 14 the the DET gp-284 202 15 author author NOUN gp-284 202 16 ( ( PUNCT gp-284 202 17 2025 2025 NUM gp-284 202 18 ) ) PUNCT gp-284 202 19 discussion discussion NOUN gp-284 202 20 of of ADP gp-284 202 21 findings finding NOUN gp-284 202 22 this this DET gp-284 202 23 study study NOUN gp-284 202 24 examines examine VERB gp-284 202 25 the the DET gp-284 202 26 determinants determinant NOUN gp-284 202 27 of of ADP gp-284 202 28 corporate corporate ADJ gp-284 202 29 governance governance NOUN gp-284 202 30 , , PUNCT gp-284 202 31 audit audit NOUN gp-284 202 32 fees fee NOUN gp-284 202 33 , , PUNCT gp-284 202 34 client client NOUN gp-284 202 35 importance importance NOUN gp-284 202 36 , , PUNCT gp-284 202 37 workload workload NOUN gp-284 202 38 , , PUNCT gp-284 202 39 and and CCONJ gp-284 202 40 auditor auditor NOUN gp-284 202 41 industry industry NOUN gp-284 202 42 specialisation specialisation NOUN gp-284 202 43 on on ADP gp-284 202 44 audit audit NOUN gp-284 202 45 quality quality NOUN gp-284 202 46 in in ADP gp-284 202 47 companies company NOUN gp-284 202 48 listed list VERB gp-284 202 49 on on ADP gp-284 202 50 the the DET gp-284 202 51 indonesia indonesia PROPN gp-284 202 52 stock stock PROPN gp-284 202 53 exchange exchange NOUN gp-284 202 54 in in ADP gp-284 202 55 the the DET gp-284 202 56 consumer consumer NOUN gp-284 202 57 cyclicals cyclical NOUN gp-284 202 58 and and CCONJ gp-284 202 59 consumer consumer NOUN gp-284 202 60 non non ADJ gp-284 202 61 - - NOUN gp-284 202 62 cyclicals cyclical NOUN gp-284 202 63 sectors sector NOUN gp-284 202 64 from from ADP gp-284 202 65 2021 2021 NUM gp-284 202 66 to to ADP gp-284 202 67 2023 2023 NUM gp-284 202 68 . . PUNCT gp-284 203 1 audit audit NOUN gp-284 203 2 quality quality NOUN gp-284 203 3 is be AUX gp-284 203 4 measured measure VERB gp-284 203 5 using use VERB gp-284 203 6 discretionary discretionary ADJ gp-284 203 7 accruals accrual NOUN gp-284 203 8 by by ADP gp-284 203 9 adopting adopt VERB gp-284 203 10 the the DET gp-284 203 11 modified modify VERB gp-284 203 12 jones jones PROPN gp-284 203 13 model model PROPN gp-284 203 14 developed develop VERB gp-284 203 15 by by ADP gp-284 203 16 dechow dechow PROPN gp-284 203 17 et et PROPN gp-284 203 18 al al PROPN gp-284 203 19 . . PROPN gp-284 204 1 ( ( PUNCT gp-284 204 2 1995 1995 NUM gp-284 204 3 ) ) PUNCT gp-284 204 4 . . PUNCT gp-284 205 1 the the DET gp-284 205 2 value value NOUN gp-284 205 3 of of ADP gp-284 205 4 discretionary discretionary ADJ gp-284 205 5 accruals accrual NOUN gp-284 205 6 is be AUX gp-284 205 7 inversely inversely ADV gp-284 205 8 related relate VERB gp-284 205 9 to to PART gp-284 205 10 audit audit VERB gp-284 205 11 quality quality NOUN gp-284 205 12 , , PUNCT gp-284 205 13 where where SCONJ gp-284 205 14 the the PRON gp-284 205 15 higher high ADJ gp-284 205 16 the the DET gp-284 205 17 value value NOUN gp-284 205 18 of of ADP gp-284 205 19 discretionary discretionary ADJ gp-284 205 20 accruals accrual NOUN gp-284 205 21 indicates indicate VERB gp-284 205 22 lower low ADJ gp-284 205 23 audit audit NOUN gp-284 205 24 quality quality NOUN gp-284 205 25 . . PUNCT gp-284 206 1 therefore therefore ADV gp-284 206 2 , , PUNCT gp-284 206 3 a a DET gp-284 206 4 negative negative ADJ gp-284 206 5 regression regression NOUN gp-284 206 6 coefficient coefficient NOUN gp-284 206 7 on on ADP gp-284 206 8 da da PROPN gp-284 206 9 indicates indicate VERB gp-284 206 10 a a DET gp-284 206 11 positive positive ADJ gp-284 206 12 relationship relationship NOUN gp-284 206 13 with with ADP gp-284 206 14 audit audit NOUN gp-284 206 15 quality quality NOUN gp-284 206 16 , , PUNCT gp-284 206 17 and and CCONJ gp-284 206 18 vice vice ADV gp-284 206 19 versa versa ADV gp-284 206 20 . . PUNCT gp-284 207 1 based base VERB gp-284 207 2 on on ADP gp-284 207 3 the the DET gp-284 207 4 analysis analysis NOUN gp-284 207 5 results result NOUN gp-284 207 6 , , PUNCT gp-284 207 7 it it PRON gp-284 207 8 is be AUX gp-284 207 9 found find VERB gp-284 207 10 that that SCONJ gp-284 207 11 corporate corporate ADJ gp-284 207 12 governance governance NOUN gp-284 207 13 ( ( PUNCT gp-284 207 14 cg cg NOUN gp-284 207 15 ) ) PUNCT gp-284 207 16 exhibits exhibit VERB gp-284 207 17 a a DET gp-284 207 18 regression regression NOUN gp-284 207 19 coefficient coefficient NOUN gp-284 207 20 of of ADP gp-284 207 21 0.066 0.066 NUM gp-284 207 22 with with ADP gp-284 207 23 a a DET gp-284 207 24 p p NOUN gp-284 207 25 - - PUNCT gp-284 207 26 value value NOUN gp-284 207 27 of of ADP gp-284 207 28 0.683 0.683 NUM gp-284 207 29 ( ( PUNCT gp-284 207 30 0.683 0.683 NUM gp-284 207 31 > > PUNCT gp-284 208 1 Ξ± Ξ± X gp-284 209 1 = = NOUN gp-284 210 1 0.05 0.05 NUM gp-284 210 2 ) ) PUNCT gp-284 210 3 , , PUNCT gp-284 210 4 indicating indicate VERB gp-284 210 5 that that SCONJ gp-284 210 6 cg cg NOUN gp-284 210 7 is be AUX gp-284 210 8 not not PART gp-284 210 9 a a DET gp-284 210 10 determinant determinant NOUN gp-284 210 11 of of ADP gp-284 210 12 audit audit NOUN gp-284 210 13 quality quality NOUN gp-284 210 14 . . PUNCT gp-284 211 1 this this DET gp-284 211 2 finding finding NOUN gp-284 211 3 does do AUX gp-284 211 4 not not PART gp-284 211 5 support support VERB gp-284 211 6 the the DET gp-284 211 7 research research NOUN gp-284 211 8 hypothesis hypothesis NOUN gp-284 211 9 which which PRON gp-284 211 10 suspects suspect VERB gp-284 211 11 a a DET gp-284 211 12 positive positive ADJ gp-284 211 13 relationship relationship NOUN gp-284 211 14 between between ADP gp-284 211 15 corporate corporate ADJ gp-284 211 16 governance governance NOUN gp-284 211 17 and and CCONJ gp-284 211 18 audit audit NOUN gp-284 211 19 quality quality NOUN gp-284 211 20 . . PUNCT gp-284 212 1 although although SCONJ gp-284 212 2 cg cg NOUN gp-284 212 3 principles principle NOUN gp-284 212 4 , , PUNCT gp-284 212 5 such such ADJ gp-284 212 6 as as ADP gp-284 212 7 transparency transparency NOUN gp-284 212 8 , , PUNCT gp-284 212 9 accountability accountability NOUN gp-284 212 10 , , PUNCT gp-284 212 11 responsibility responsibility NOUN gp-284 212 12 , , PUNCT gp-284 212 13 independence independence NOUN gp-284 212 14 , , PUNCT gp-284 212 15 and and CCONJ gp-284 212 16 fairness fairness NOUN gp-284 212 17 , , PUNCT gp-284 212 18 have have AUX gp-284 212 19 been be AUX gp-284 212 20 included include VERB gp-284 212 21 in in ADP gp-284 212 22 the the DET gp-284 212 23 company company NOUN gp-284 212 24 's 's PART gp-284 212 25 annual annual ADJ gp-284 212 26 report report NOUN gp-284 212 27 as as ADP gp-284 212 28 a a DET gp-284 212 29 form form NOUN gp-284 212 30 of of ADP gp-284 212 31 compliance compliance NOUN gp-284 212 32 with with ADP gp-284 212 33 regulations regulation NOUN gp-284 212 34 , , PUNCT gp-284 212 35 their their PRON gp-284 212 36 implementation implementation NOUN gp-284 212 37 has have AUX gp-284 212 38 not not PART gp-284 212 39 been be AUX gp-284 212 40 substantial substantial ADJ gp-284 212 41 , , PUNCT gp-284 212 42 which which PRON gp-284 212 43 has have VERB gp-284 212 44 an an DET gp-284 212 45 impact impact NOUN gp-284 212 46 on on ADP gp-284 212 47 the the DET gp-284 212 48 low low ADJ gp-284 212 49 effectiveness effectiveness NOUN gp-284 212 50 of of ADP gp-284 212 51 supervision supervision NOUN gp-284 212 52 and and CCONJ gp-284 212 53 internal internal ADJ gp-284 212 54 control control NOUN gp-284 212 55 ( ( PUNCT gp-284 212 56 hartono hartono X gp-284 212 57 et et PROPN gp-284 212 58 al al PROPN gp-284 212 59 . . PROPN gp-284 212 60 , , PUNCT gp-284 212 61 2023 2023 NUM gp-284 212 62 ) ) PUNCT gp-284 212 63 . . PUNCT gp-284 213 1 thus thus ADV gp-284 213 2 , , PUNCT gp-284 213 3 the the DET gp-284 213 4 expected expect VERB gp-284 213 5 audit audit NOUN gp-284 213 6 quality quality NOUN gp-284 213 7 can can AUX gp-284 213 8 not not PART gp-284 213 9 be be AUX gp-284 213 10 achieved achieve VERB gp-284 213 11 optimally optimally ADV gp-284 213 12 . . PUNCT gp-284 214 1 for for ADP gp-284 214 2 example example NOUN gp-284 214 3 , , PUNCT gp-284 214 4 in in ADP gp-284 214 5 this this DET gp-284 214 6 study study NOUN gp-284 214 7 , , PUNCT gp-284 214 8 the the DET gp-284 214 9 accountability accountability NOUN gp-284 214 10 aspect aspect NOUN gp-284 214 11 shows show VERB gp-284 214 12 the the DET gp-284 214 13 weak weak ADJ gp-284 214 14 implementation implementation NOUN gp-284 214 15 of of ADP gp-284 214 16 corporate corporate ADJ gp-284 214 17 governance governance NOUN gp-284 214 18 . . PUNCT gp-284 215 1 this this PRON gp-284 215 2 is be AUX gp-284 215 3 reflected reflect VERB gp-284 215 4 in in ADP gp-284 215 5 the the DET gp-284 215 6 low low ADJ gp-284 215 7 disclosure disclosure NOUN gp-284 215 8 of of ADP gp-284 215 9 the the DET gp-284 215 10 reward reward NOUN gp-284 215 11 and and CCONJ gp-284 215 12 punishment punishment NOUN gp-284 215 13 system system NOUN gp-284 215 14 , , PUNCT gp-284 215 15 where where SCONJ gp-284 215 16 only only ADV gp-284 215 17 15 15 NUM gp-284 215 18 % % NOUN gp-284 215 19 of of ADP gp-284 215 20 companies company NOUN gp-284 215 21 include include VERB gp-284 215 22 this this DET gp-284 215 23 information information NOUN gp-284 215 24 in in ADP gp-284 215 25 their their PRON gp-284 215 26 annual annual ADJ gp-284 215 27 reports report NOUN gp-284 215 28 . . PUNCT gp-284 216 1 this this PRON gp-284 216 2 suggests suggest VERB gp-284 216 3 that that SCONJ gp-284 216 4 the the DET gp-284 216 5 reward reward NOUN gp-284 216 6 and and CCONJ gp-284 216 7 punishment punishment NOUN gp-284 216 8 mechanism mechanism NOUN gp-284 216 9 , , PUNCT gp-284 216 10 which which PRON gp-284 216 11 should should AUX gp-284 216 12 be be AUX gp-284 216 13 a a DET gp-284 216 14 crucial crucial ADJ gp-284 216 15 part part NOUN gp-284 216 16 of of ADP gp-284 216 17 the the DET gp-284 216 18 management management NOUN gp-284 216 19 supervision supervision NOUN gp-284 216 20 system system NOUN gp-284 216 21 , , PUNCT gp-284 216 22 has have AUX gp-284 216 23 not not PART gp-284 216 24 been be AUX gp-284 216 25 implemented implement VERB gp-284 216 26 effectively effectively ADV gp-284 216 27 . . PUNCT gp-284 217 1 the the DET gp-284 217 2 absence absence NOUN gp-284 217 3 of of ADP gp-284 217 4 this this DET gp-284 217 5 mechanism mechanism NOUN gp-284 217 6 has have VERB gp-284 217 7 the the DET gp-284 217 8 potential potential NOUN gp-284 217 9 to to PART gp-284 217 10 weaken weaken VERB gp-284 217 11 the the DET gp-284 217 12 internal internal ADJ gp-284 217 13 control control NOUN gp-284 217 14 function function NOUN gp-284 217 15 and and CCONJ gp-284 217 16 create create VERB gp-284 217 17 room room NOUN gp-284 217 18 for for ADP gp-284 217 19 earnings earning NOUN gp-284 217 20 management management NOUN gp-284 217 21 practices practice NOUN gp-284 217 22 without without ADP gp-284 217 23 clear clear ADJ gp-284 217 24 consequences consequence NOUN gp-284 217 25 . . PUNCT gp-284 218 1 moreover moreover ADV gp-284 218 2 , , PUNCT gp-284 218 3 audit audit NOUN gp-284 218 4 fee fee NOUN gp-284 218 5 ( ( PUNCT gp-284 218 6 af af NOUN gp-284 218 7 ) ) PUNCT gp-284 218 8 has have VERB gp-284 218 9 a a DET gp-284 218 10 coefficient coefficient NOUN gp-284 218 11 of of ADP gp-284 218 12 0.050 0.050 NUM gp-284 218 13 with with ADP gp-284 218 14 a a DET gp-284 218 15 p p NOUN gp-284 218 16 - - PUNCT gp-284 218 17 value value NOUN gp-284 218 18 of of ADP gp-284 218 19 0.053 0.053 NUM gp-284 218 20 ( ( PUNCT gp-284 218 21 0.053 0.053 NUM gp-284 218 22 > > PUNCT gp-284 218 23 Ξ± Ξ± X gp-284 218 24 = = NOUN gp-284 218 25 0.05 0.05 NUM gp-284 218 26 ) ) PUNCT gp-284 218 27 which which PRON gp-284 218 28 indicates indicate VERB gp-284 218 29 that that SCONJ gp-284 218 30 af af PROPN gp-284 218 31 is be AUX gp-284 218 32 not not PART gp-284 218 33 a a DET gp-284 218 34 determinant determinant NOUN gp-284 218 35 of of ADP gp-284 218 36 audit audit NOUN gp-284 218 37 quality quality NOUN gp-284 218 38 . . PUNCT gp-284 219 1 this this DET gp-284 219 2 finding finding NOUN gp-284 219 3 does do AUX gp-284 219 4 not not PART gp-284 219 5 support support VERB gp-284 219 6 the the DET gp-284 219 7 second second ADJ gp-284 219 8 hypothesis hypothesis NOUN gp-284 219 9 which which PRON gp-284 219 10 states state VERB gp-284 219 11 that that SCONJ gp-284 219 12 audit audit NOUN gp-284 219 13 fees fee NOUN gp-284 219 14 are be AUX gp-284 219 15 a a DET gp-284 219 16 positive positive ADJ gp-284 219 17 determinant determinant NOUN gp-284 219 18 of of ADP gp-284 219 19 audit audit NOUN gp-284 219 20 quality quality NOUN gp-284 219 21 . . PUNCT gp-284 220 1 however however ADV gp-284 220 2 , , PUNCT gp-284 220 3 this this DET gp-284 220 4 result result NOUN gp-284 220 5 reflects reflect VERB gp-284 220 6 a a DET gp-284 220 7 favourable favourable ADJ gp-284 220 8 condition condition NOUN gp-284 220 9 , , PUNCT gp-284 220 10 as as SCONJ gp-284 220 11 it it PRON gp-284 220 12 can can AUX gp-284 220 13 be be AUX gp-284 220 14 seen see VERB gp-284 220 15 as as ADP gp-284 220 16 an an DET gp-284 220 17 indication indication NOUN gp-284 220 18 that that SCONJ gp-284 220 19 auditors auditor NOUN gp-284 220 20 maintain maintain VERB gp-284 220 21 professional professional ADJ gp-284 220 22 independence independence NOUN gp-284 220 23 by by ADP gp-284 220 24 providing provide VERB gp-284 220 25 audit audit NOUN gp-284 220 26 results result NOUN gp-284 220 27 that that PRON gp-284 220 28 accurately accurately ADV gp-284 220 29 reflect reflect VERB gp-284 220 30 the the DET gp-284 220 31 company company NOUN gp-284 220 32 's 's PART gp-284 220 33 actual actual ADJ gp-284 220 34 condition condition NOUN gp-284 220 35 , , PUNCT gp-284 220 36 without without ADP gp-284 220 37 being be AUX gp-284 220 38 influenced influence VERB gp-284 220 39 by by ADP gp-284 220 40 the the DET gp-284 220 41 amount amount NOUN gp-284 220 42 of of ADP gp-284 220 43 fees fee NOUN gp-284 220 44 paid pay VERB gp-284 220 45 . . PUNCT gp-284 221 1 the the DET gp-284 221 2 amount amount NOUN gp-284 221 3 of of ADP gp-284 221 4 compensation compensation NOUN gp-284 221 5 received receive VERB gp-284 221 6 does do AUX gp-284 221 7 not not PART gp-284 221 8 necessarily necessarily ADV gp-284 221 9 affect affect VERB gp-284 221 10 the the DET gp-284 221 11 quality quality NOUN gp-284 221 12 of of ADP gp-284 221 13 the the DET gp-284 221 14 resulting result VERB gp-284 221 15 audit audit NOUN gp-284 221 16 , , PUNCT gp-284 221 17 as as SCONJ gp-284 221 18 auditors auditor NOUN gp-284 221 19 are be AUX gp-284 221 20 still still ADV gp-284 221 21 required require VERB gp-284 221 22 to to PART gp-284 221 23 comply comply VERB gp-284 221 24 with with ADP gp-284 221 25 auditing auditing NOUN gp-284 221 26 standards standard NOUN gp-284 221 27 and and CCONJ gp-284 221 28 the the DET gp-284 221 29 code code NOUN gp-284 221 30 of of ADP gp-284 221 31 ethics ethic NOUN gp-284 221 32 , , PUNCT gp-284 221 33 and and CCONJ gp-284 221 34 apply apply VERB gp-284 221 35 the the DET gp-284 221 36 principles principle NOUN gp-284 221 37 of of ADP gp-284 221 38 independence independence NOUN gp-284 221 39 , , PUNCT gp-284 221 40 objectivity objectivity NOUN gp-284 221 41 , , PUNCT gp-284 221 42 and and CCONJ gp-284 221 43 professional professional ADJ gp-284 221 44 scepticism scepticism NOUN gp-284 221 45 at at ADP gp-284 221 46 all all DET gp-284 221 47 stages stage NOUN gp-284 221 48 of of ADP gp-284 221 49 the the DET gp-284 221 50 audit audit NOUN gp-284 221 51 . . PUNCT gp-284 222 1 in in ADP gp-284 222 2 practice practice NOUN gp-284 222 3 , , PUNCT gp-284 222 4 audit audit NOUN gp-284 222 5 fees fee NOUN gp-284 222 6 tend tend VERB gp-284 222 7 to to PART gp-284 222 8 reflect reflect VERB gp-284 222 9 the the DET gp-284 222 10 complexity complexity NOUN gp-284 222 11 of of ADP gp-284 222 12 the the DET gp-284 222 13 business business NOUN gp-284 222 14 and and CCONJ gp-284 222 15 the the DET gp-284 222 16 audit audit NOUN gp-284 222 17 procedures procedure NOUN gp-284 222 18 performed perform VERB gp-284 222 19 , , PUNCT gp-284 222 20 rather rather ADV gp-284 222 21 than than ADP gp-284 222 22 guaranteeing guarantee VERB gp-284 222 23 better well ADJ gp-284 222 24 audit audit NOUN gp-284 222 25 quality quality NOUN gp-284 222 26 ( ( PUNCT gp-284 222 27 aly aly PROPN gp-284 222 28 et et PROPN gp-284 222 29 al al PROPN gp-284 222 30 . . PROPN gp-284 222 31 , , PUNCT gp-284 222 32 2023 2023 NUM gp-284 222 33 ; ; PUNCT gp-284 222 34 feng feng PROPN gp-284 222 35 et et PROPN gp-284 222 36 al al PROPN gp-284 222 37 . . PROPN gp-284 222 38 , , PUNCT gp-284 222 39 2023 2023 NUM gp-284 222 40 ) ) PUNCT gp-284 222 41 . . PUNCT gp-284 223 1 therefore therefore ADV gp-284 223 2 , , PUNCT gp-284 223 3 the the DET gp-284 223 4 resulting result VERB gp-284 223 5 audit audit NOUN gp-284 223 6 opinion opinion NOUN gp-284 223 7 should should AUX gp-284 223 8 not not PART gp-284 223 9 be be AUX gp-284 223 10 influenced influence VERB gp-284 223 11 by by ADP gp-284 223 12 the the DET gp-284 223 13 amount amount NOUN gp-284 223 14 of of ADP gp-284 223 15 compensation compensation NOUN gp-284 223 16 received receive VERB gp-284 223 17 . . PUNCT gp-284 224 1 furthermore furthermore ADV gp-284 224 2 , , PUNCT gp-284 224 3 client client NOUN gp-284 224 4 importance importance NOUN gp-284 224 5 ( ( PUNCT gp-284 224 6 ci ci NOUN gp-284 224 7 ) ) PUNCT gp-284 224 8 has have VERB gp-284 224 9 a a DET gp-284 224 10 coefficient coefficient NOUN gp-284 224 11 of of ADP gp-284 224 12 -0.100 -0.100 PROPN gp-284 224 13 with with ADP gp-284 224 14 a a DET gp-284 224 15 p p NOUN gp-284 224 16 - - PUNCT gp-284 224 17 value value NOUN gp-284 224 18 of of ADP gp-284 224 19 0.003 0.003 NUM gp-284 224 20 ( ( PUNCT gp-284 224 21 0.003 0.003 NUM gp-284 224 22 < < X gp-284 224 23 Ξ± Ξ± X gp-284 224 24 = = NOUN gp-284 224 25 0.05 0.05 NUM gp-284 224 26 ) ) PUNCT gp-284 224 27 which which PRON gp-284 224 28 indicates indicate VERB gp-284 224 29 that that SCONJ gp-284 224 30 ci ci PROPN gp-284 224 31 is be AUX gp-284 224 32 a a DET gp-284 224 33 positive positive ADJ gp-284 224 34 determinant determinant NOUN gp-284 224 35 of of ADP gp-284 224 36 audit audit NOUN gp-284 224 37 quality quality NOUN gp-284 224 38 . . PUNCT gp-284 225 1 these these DET gp-284 225 2 results result NOUN gp-284 225 3 support support VERB gp-284 225 4 the the DET gp-284 225 5 hypothesis hypothesis NOUN gp-284 225 6 that that PRON gp-284 225 7 the the PRON gp-284 225 8 more more ADV gp-284 225 9 important important ADJ gp-284 225 10 the the DET gp-284 225 11 client client NOUN gp-284 225 12 's 's PART gp-284 225 13 position position NOUN gp-284 225 14 is be AUX gp-284 225 15 to to ADP gp-284 225 16 the the DET gp-284 225 17 auditor auditor NOUN gp-284 225 18 , , PUNCT gp-284 225 19 the the PRON gp-284 225 20 higher high ADJ gp-284 225 21 the the DET gp-284 225 22 audit audit NOUN gp-284 225 23 quality quality NOUN gp-284 225 24 provided provide VERB gp-284 225 25 . . PUNCT gp-284 226 1 in in ADP gp-284 226 2 this this DET gp-284 226 3 context context NOUN gp-284 226 4 , , PUNCT gp-284 226 5 companies company NOUN gp-284 226 6 with with ADP gp-284 226 7 large large ADJ gp-284 226 8 assets asset NOUN gp-284 226 9 are be AUX gp-284 226 10 generally generally ADV gp-284 226 11 regarded regard VERB gp-284 226 12 as as ADP gp-284 226 13 major major ADJ gp-284 226 14 or or CCONJ gp-284 226 15 strategic strategic ADJ gp-284 226 16 clients client NOUN gp-284 226 17 , , PUNCT gp-284 226 18 so so SCONJ gp-284 226 19 auditors auditor NOUN gp-284 226 20 tend tend VERB gp-284 226 21 to to PART gp-284 226 22 increase increase VERB gp-284 226 23 rigour rigour NOUN gp-284 226 24 and and CCONJ gp-284 226 25 care care VERB gp-284 226 26 in in ADP gp-284 226 27 the the DET gp-284 226 28 audit audit NOUN gp-284 226 29 process process NOUN gp-284 226 30 to to PART gp-284 226 31 maintain maintain VERB gp-284 226 32 their their PRON gp-284 226 33 reputation reputation NOUN gp-284 226 34 and and CCONJ gp-284 226 35 long long ADJ gp-284 226 36 - - PUNCT gp-284 226 37 term term NOUN gp-284 226 38 relationships relationship NOUN gp-284 226 39 . . PUNCT gp-284 227 1 audit audit NOUN gp-284 227 2 complexity complexity NOUN gp-284 227 3 in in ADP gp-284 227 4 largescale largescale NOUN gp-284 227 5 companies company NOUN gp-284 227 6 requires require VERB gp-284 227 7 auditors auditor NOUN gp-284 227 8 to to PART gp-284 227 9 involve involve VERB gp-284 227 10 a a DET gp-284 227 11 larger large ADJ gp-284 227 12 team team NOUN gp-284 227 13 , , PUNCT gp-284 227 14 longer long ADV gp-284 227 15 processing processing NOUN gp-284 227 16 times time NOUN gp-284 227 17 , , PUNCT gp-284 227 18 and and CCONJ gp-284 227 19 more more ADJ gp-284 227 20 in in ADP gp-284 227 21 - - PUNCT gp-284 227 22 depth depth NOUN gp-284 227 23 procedures procedure NOUN gp-284 227 24 , , PUNCT gp-284 227 25 which which PRON gp-284 227 26 ultimately ultimately ADV gp-284 227 27 makes make VERB gp-284 227 28 the the DET gp-284 227 29 client client NOUN gp-284 227 30 a a DET gp-284 227 31 key key ADJ gp-284 227 32 consideration consideration NOUN gp-284 227 33 for for ADP gp-284 227 34 the the DET gp-284 227 35 auditor auditor NOUN gp-284 227 36 septia septia PROPN gp-284 227 37 mitha mitha PROPN gp-284 227 38 caesaria caesaria PROPN gp-284 227 39 , , PUNCT gp-284 227 40 majidah majidah PROPN gp-284 227 41 1017 1017 NUM gp-284 227 42 ( ( PUNCT gp-284 227 43 hossain hossain PROPN gp-284 227 44 et et PROPN gp-284 227 45 al al PROPN gp-284 227 46 . . PROPN gp-284 227 47 , , PUNCT gp-284 227 48 2023 2023 NUM gp-284 227 49 ) ) PUNCT gp-284 227 50 . . PUNCT gp-284 228 1 this this DET gp-284 228 2 finding finding NOUN gp-284 228 3 suggests suggest VERB gp-284 228 4 that that SCONJ gp-284 228 5 reputational reputational ADJ gp-284 228 6 pressure pressure NOUN gp-284 228 7 and and CCONJ gp-284 228 8 the the DET gp-284 228 9 potential potential ADJ gp-284 228 10 risk risk NOUN gp-284 228 11 of of ADP gp-284 228 12 litigation litigation NOUN gp-284 228 13 from from ADP gp-284 228 14 important important ADJ gp-284 228 15 clients client NOUN gp-284 228 16 can can AUX gp-284 228 17 motivate motivate VERB gp-284 228 18 auditors auditor NOUN gp-284 228 19 to to PART gp-284 228 20 enhance enhance VERB gp-284 228 21 the the DET gp-284 228 22 quality quality NOUN gp-284 228 23 of of ADP gp-284 228 24 their their PRON gp-284 228 25 work work NOUN gp-284 228 26 . . PUNCT gp-284 229 1 this this DET gp-284 229 2 finding finding NOUN gp-284 229 3 is be AUX gp-284 229 4 supported support VERB gp-284 229 5 by by ADP gp-284 229 6 previous previous ADJ gp-284 229 7 research research NOUN gp-284 229 8 by by ADP gp-284 229 9 pamungkas pamungkas PROPN gp-284 229 10 & & CCONJ gp-284 229 11 gantyowati gantyowati PROPN gp-284 229 12 ( ( PUNCT gp-284 229 13 2021 2021 NUM gp-284 229 14 ) ) PUNCT gp-284 229 15 and and CCONJ gp-284 229 16 hossain hossain PROPN gp-284 229 17 et et PROPN gp-284 229 18 al al PROPN gp-284 229 19 . . PROPN gp-284 230 1 ( ( PUNCT gp-284 230 2 2023 2023 NUM gp-284 230 3 ) ) PUNCT gp-284 230 4 . . PUNCT gp-284 231 1 in in ADP gp-284 231 2 addition addition NOUN gp-284 231 3 , , PUNCT gp-284 231 4 workload workload NOUN gp-284 231 5 ( ( PUNCT gp-284 231 6 wl wl NOUN gp-284 231 7 ) ) PUNCT gp-284 231 8 shows show VERB gp-284 231 9 a a DET gp-284 231 10 coefficient coefficient NOUN gp-284 231 11 of of ADP gp-284 231 12 0.009 0.009 NUM gp-284 231 13 with with ADP gp-284 231 14 a a DET gp-284 231 15 p p NOUN gp-284 231 16 - - PUNCT gp-284 231 17 value value NOUN gp-284 231 18 of of ADP gp-284 231 19 0.000 0.000 NUM gp-284 231 20 ( ( PUNCT gp-284 231 21 p p X gp-284 231 22 < < X gp-284 231 23 0.05 0.05 NUM gp-284 231 24 ) ) PUNCT gp-284 231 25 , , PUNCT gp-284 231 26 indicating indicate VERB gp-284 231 27 that that SCONJ gp-284 231 28 wl wl PROPN gp-284 231 29 is be AUX gp-284 231 30 a a DET gp-284 231 31 negative negative ADJ gp-284 231 32 determinant determinant NOUN gp-284 231 33 of of ADP gp-284 231 34 audit audit NOUN gp-284 231 35 quality quality NOUN gp-284 231 36 . . PUNCT gp-284 232 1 this this DET gp-284 232 2 finding finding NOUN gp-284 232 3 supports support VERB gp-284 232 4 the the DET gp-284 232 5 proposed propose VERB gp-284 232 6 hypothesis hypothesis NOUN gp-284 232 7 , , PUNCT gp-284 232 8 namely namely ADV gp-284 232 9 that that DET gp-284 232 10 high high ADJ gp-284 232 11 workload workload NOUN gp-284 232 12 tends tend VERB gp-284 232 13 to to PART gp-284 232 14 reduce reduce VERB gp-284 232 15 audit audit NOUN gp-284 232 16 quality quality NOUN gp-284 232 17 . . PUNCT gp-284 233 1 auditors auditor NOUN gp-284 233 2 who who PRON gp-284 233 3 face face VERB gp-284 233 4 time time NOUN gp-284 233 5 pressure pressure NOUN gp-284 233 6 and and CCONJ gp-284 233 7 limited limited ADJ gp-284 233 8 resources resource NOUN gp-284 233 9 due due ADJ gp-284 233 10 to to ADP gp-284 233 11 high high ADJ gp-284 233 12 workloads workload NOUN gp-284 233 13 are be AUX gp-284 233 14 at at ADP gp-284 233 15 risk risk NOUN gp-284 233 16 of of ADP gp-284 233 17 compromising compromise VERB gp-284 233 18 thoroughness thoroughness NOUN gp-284 233 19 in in ADP gp-284 233 20 the the DET gp-284 233 21 audit audit NOUN gp-284 233 22 process process NOUN gp-284 233 23 . . PUNCT gp-284 234 1 this this DET gp-284 234 2 condition condition NOUN gp-284 234 3 can can AUX gp-284 234 4 lead lead VERB gp-284 234 5 to to ADP gp-284 234 6 dysfunctional dysfunctional ADJ gp-284 234 7 auditor auditor NOUN gp-284 234 8 behaviour behaviour NOUN gp-284 234 9 , , PUNCT gp-284 234 10 which which PRON gp-284 234 11 reduces reduce VERB gp-284 234 12 the the DET gp-284 234 13 auditor auditor NOUN gp-284 234 14 's 's PART gp-284 234 15 ability ability NOUN gp-284 234 16 to to PART gp-284 234 17 detect detect VERB gp-284 234 18 material material NOUN gp-284 234 19 misstatements misstatement NOUN gp-284 234 20 in in ADP gp-284 234 21 the the DET gp-284 234 22 client client NOUN gp-284 234 23 's 's PART gp-284 234 24 financial financial ADJ gp-284 234 25 statements statement NOUN gp-284 234 26 . . PUNCT gp-284 235 1 an an DET gp-284 235 2 excessive excessive ADJ gp-284 235 3 workload workload NOUN gp-284 235 4 can can AUX gp-284 235 5 impair impair VERB gp-284 235 6 the the DET gp-284 235 7 auditor auditor NOUN gp-284 235 8 's 's PART gp-284 235 9 level level NOUN gp-284 235 10 of of ADP gp-284 235 11 concentration concentration NOUN gp-284 235 12 and and CCONJ gp-284 235 13 diminish diminish VERB gp-284 235 14 their their PRON gp-284 235 15 ability ability NOUN gp-284 235 16 to to PART gp-284 235 17 identify identify VERB gp-284 235 18 errors error NOUN gp-284 235 19 or or CCONJ gp-284 235 20 irregularities irregularity NOUN gp-284 235 21 in in ADP gp-284 235 22 the the DET gp-284 235 23 financial financial ADJ gp-284 235 24 statements statement NOUN gp-284 235 25 ( ( PUNCT gp-284 235 26 cheng cheng PROPN gp-284 235 27 et et PROPN gp-284 235 28 al al PROPN gp-284 235 29 . . PROPN gp-284 235 30 , , PUNCT gp-284 235 31 2021 2021 NUM gp-284 235 32 ) ) PUNCT gp-284 235 33 . . PUNCT gp-284 236 1 therefore therefore ADV gp-284 236 2 , , PUNCT gp-284 236 3 workload workload NOUN gp-284 236 4 is be AUX gp-284 236 5 a a DET gp-284 236 6 negative negative ADJ gp-284 236 7 determinant determinant NOUN gp-284 236 8 of of ADP gp-284 236 9 audit audit NOUN gp-284 236 10 quality quality NOUN gp-284 236 11 because because SCONJ gp-284 236 12 an an DET gp-284 236 13 increase increase NOUN gp-284 236 14 in in ADP gp-284 236 15 workload workload NOUN gp-284 236 16 can can AUX gp-284 236 17 reduce reduce VERB gp-284 236 18 auditor auditor NOUN gp-284 236 19 focus focus NOUN gp-284 236 20 , , PUNCT gp-284 236 21 resulting result VERB gp-284 236 22 in in ADP gp-284 236 23 lower low ADJ gp-284 236 24 audit audit NOUN gp-284 236 25 quality quality NOUN gp-284 236 26 . . PUNCT gp-284 237 1 this this DET gp-284 237 2 finding finding NOUN gp-284 237 3 aligns align VERB gp-284 237 4 with with ADP gp-284 237 5 the the DET gp-284 237 6 research research NOUN gp-284 237 7 of of ADP gp-284 237 8 hwang hwang PROPN gp-284 237 9 & & CCONJ gp-284 237 10 hong hong PROPN gp-284 237 11 ( ( PUNCT gp-284 237 12 2022 2022 NUM gp-284 237 13 ) ) PUNCT gp-284 237 14 and and CCONJ gp-284 237 15 heo heo PROPN gp-284 237 16 et et PROPN gp-284 237 17 al al PROPN gp-284 237 18 . . PROPN gp-284 238 1 ( ( PUNCT gp-284 238 2 2021 2021 NUM gp-284 238 3 ) ) PUNCT gp-284 238 4 , , PUNCT gp-284 238 5 which which PRON gp-284 238 6 demonstrate demonstrate VERB gp-284 238 7 that that SCONJ gp-284 238 8 workload workload NOUN gp-284 238 9 can can AUX gp-284 238 10 cause cause VERB gp-284 238 11 fatigue fatigue NOUN gp-284 238 12 in in ADP gp-284 238 13 auditors auditor NOUN gp-284 238 14 and and CCONJ gp-284 238 15 lead lead VERB gp-284 238 16 to to ADP gp-284 238 17 a a DET gp-284 238 18 decrease decrease NOUN gp-284 238 19 in in ADP gp-284 238 20 audit audit NOUN gp-284 238 21 quality quality NOUN gp-284 238 22 . . PUNCT gp-284 239 1 additionally additionally ADV gp-284 239 2 , , PUNCT gp-284 239 3 auditor auditor NOUN gp-284 239 4 industry industry NOUN gp-284 239 5 specialization specialization NOUN gp-284 239 6 ( ( PUNCT gp-284 239 7 sa sa NOUN gp-284 239 8 ) ) PUNCT gp-284 239 9 shows show VERB gp-284 239 10 a a DET gp-284 239 11 coefficient coefficient NOUN gp-284 239 12 of of ADP gp-284 239 13 -0.126 -0.126 NOUN gp-284 239 14 with with ADP gp-284 239 15 a a DET gp-284 239 16 pvalue pvalue NOUN gp-284 239 17 of of ADP gp-284 239 18 0.002 0.002 NUM gp-284 239 19 ( ( PUNCT gp-284 239 20 0.002 0.002 NUM gp-284 239 21 < < X gp-284 239 22 Ξ± Ξ± X gp-284 239 23 = = NOUN gp-284 239 24 0.05 0.05 NUM gp-284 239 25 ) ) PUNCT gp-284 239 26 which which PRON gp-284 239 27 indicates indicate VERB gp-284 239 28 that that SCONJ gp-284 239 29 sa sa PROPN gp-284 239 30 is be AUX gp-284 239 31 a a DET gp-284 239 32 positive positive ADJ gp-284 239 33 determinant determinant NOUN gp-284 239 34 of of ADP gp-284 239 35 audit audit NOUN gp-284 239 36 quality quality NOUN gp-284 239 37 . . PUNCT gp-284 240 1 this this DET gp-284 240 2 finding finding NOUN gp-284 240 3 supports support VERB gp-284 240 4 the the DET gp-284 240 5 proposed propose VERB gp-284 240 6 hypothesis hypothesis NOUN gp-284 240 7 that that SCONJ gp-284 240 8 auditors auditor NOUN gp-284 240 9 with with ADP gp-284 240 10 industry industry NOUN gp-284 240 11 specialisation specialisation NOUN gp-284 240 12 will will AUX gp-284 240 13 better well ADV gp-284 240 14 understand understand VERB gp-284 240 15 the the DET gp-284 240 16 operational operational ADJ gp-284 240 17 characteristics characteristic NOUN gp-284 240 18 , , PUNCT gp-284 240 19 risks risk NOUN gp-284 240 20 , , PUNCT gp-284 240 21 and and CCONJ gp-284 240 22 regulations regulation NOUN gp-284 240 23 specific specific ADJ gp-284 240 24 to to ADP gp-284 240 25 their their PRON gp-284 240 26 industry industry NOUN gp-284 240 27 ( ( PUNCT gp-284 240 28 rijal rijal VERB gp-284 240 29 et et PROPN gp-284 240 30 al al PROPN gp-284 240 31 . . PROPN gp-284 240 32 , , PUNCT gp-284 240 33 2023 2023 NUM gp-284 240 34 ) ) PUNCT gp-284 240 35 . . PUNCT gp-284 241 1 a a DET gp-284 241 2 deep deep ADJ gp-284 241 3 understanding understanding NOUN gp-284 241 4 of of ADP gp-284 241 5 industry industry NOUN gp-284 241 6 dynamics dynamic NOUN gp-284 241 7 enables enable VERB gp-284 241 8 auditors auditor NOUN gp-284 241 9 to to PART gp-284 241 10 more more ADV gp-284 241 11 quickly quickly ADV gp-284 241 12 identify identify VERB gp-284 241 13 deviant deviant ADJ gp-284 241 14 patterns pattern NOUN gp-284 241 15 and and CCONJ gp-284 241 16 accurately accurately ADV gp-284 241 17 assess assess VERB gp-284 241 18 the the DET gp-284 241 19 fairness fairness NOUN gp-284 241 20 of of ADP gp-284 241 21 financial financial ADJ gp-284 241 22 statement statement NOUN gp-284 241 23 presentation presentation NOUN gp-284 241 24 , , PUNCT gp-284 241 25 which which PRON gp-284 241 26 can can AUX gp-284 241 27 be be AUX gp-284 241 28 challenging challenge VERB gp-284 241 29 for for ADP gp-284 241 30 auditors auditor NOUN gp-284 241 31 without without ADP gp-284 241 32 specialised specialised ADJ gp-284 241 33 expertise expertise NOUN gp-284 241 34 . . PUNCT gp-284 242 1 this this PRON gp-284 242 2 minimises minimise VERB gp-284 242 3 the the DET gp-284 242 4 possibility possibility NOUN gp-284 242 5 of of ADP gp-284 242 6 misdetecting misdetecte VERB gp-284 242 7 material material NOUN gp-284 242 8 misstatements misstatement NOUN gp-284 242 9 . . PUNCT gp-284 243 1 additionally additionally ADV gp-284 243 2 , , PUNCT gp-284 243 3 strong strong ADJ gp-284 243 4 sector sector NOUN gp-284 243 5 knowledge knowledge NOUN gp-284 243 6 enhances enhance VERB gp-284 243 7 the the DET gp-284 243 8 auditor auditor NOUN gp-284 243 9 's 's PART gp-284 243 10 ability ability NOUN gp-284 243 11 to to PART gp-284 243 12 design design VERB gp-284 243 13 more more ADV gp-284 243 14 relevant relevant ADJ gp-284 243 15 and and CCONJ gp-284 243 16 effective effective ADJ gp-284 243 17 audit audit NOUN gp-284 243 18 procedures procedure NOUN gp-284 243 19 . . PUNCT gp-284 244 1 this this PRON gp-284 244 2 indicates indicate VERB gp-284 244 3 that that SCONJ gp-284 244 4 the the DET gp-284 244 5 presence presence NOUN gp-284 244 6 of of ADP gp-284 244 7 specialist specialist NOUN gp-284 244 8 auditors auditor NOUN gp-284 244 9 can can AUX gp-284 244 10 enhance enhance VERB gp-284 244 11 audit audit NOUN gp-284 244 12 quality quality NOUN gp-284 244 13 by by ADP gp-284 244 14 increasing increase VERB gp-284 244 15 accuracy accuracy NOUN gp-284 244 16 and and CCONJ gp-284 244 17 thoroughness thoroughness NOUN gp-284 244 18 in in ADP gp-284 244 19 the the DET gp-284 244 20 examination examination NOUN gp-284 244 21 process process NOUN gp-284 244 22 . . PUNCT gp-284 245 1 this this DET gp-284 245 2 finding finding NOUN gp-284 245 3 aligns align VERB gp-284 245 4 with with ADP gp-284 245 5 previous previous ADJ gp-284 245 6 research research NOUN gp-284 245 7 by by ADP gp-284 245 8 rijal rijal PROPN gp-284 245 9 et et PROPN gp-284 245 10 al al PROPN gp-284 245 11 . . PROPN gp-284 246 1 ( ( PUNCT gp-284 246 2 2023 2023 NUM gp-284 246 3 ) ) PUNCT gp-284 246 4 and and CCONJ gp-284 246 5 dekeyser dekeyser NOUN gp-284 246 6 et et PROPN gp-284 246 7 al al PROPN gp-284 246 8 . . PROPN gp-284 247 1 ( ( PUNCT gp-284 247 2 2024 2024 NUM gp-284 247 3 ) ) PUNCT gp-284 247 4 , , PUNCT gp-284 247 5 which which PRON gp-284 247 6 also also ADV gp-284 247 7 indicate indicate VERB gp-284 247 8 that that SCONJ gp-284 247 9 auditor auditor NOUN gp-284 247 10 industry industry NOUN gp-284 247 11 specialisation specialisation NOUN gp-284 247 12 is be AUX gp-284 247 13 a a DET gp-284 247 14 positive positive ADJ gp-284 247 15 determinant determinant NOUN gp-284 247 16 of of ADP gp-284 247 17 audit audit NOUN gp-284 247 18 quality quality NOUN gp-284 247 19 . . PUNCT gp-284 248 1 conclusion conclusion NOUN gp-284 248 2 this this DET gp-284 248 3 study study NOUN gp-284 248 4 confirms confirm VERB gp-284 248 5 that that SCONJ gp-284 248 6 client client NOUN gp-284 248 7 importance importance NOUN gp-284 248 8 and and CCONJ gp-284 248 9 auditor auditor NOUN gp-284 248 10 industry industry NOUN gp-284 248 11 specialization specialization NOUN gp-284 248 12 positively positively ADV gp-284 248 13 influence influence NOUN gp-284 248 14 audit audit NOUN gp-284 248 15 quality quality NOUN gp-284 248 16 , , PUNCT gp-284 248 17 while while SCONJ gp-284 248 18 excessive excessive ADJ gp-284 248 19 workload workload NOUN gp-284 248 20 negatively negatively ADV gp-284 248 21 impacts impact VERB gp-284 248 22 it it PRON gp-284 248 23 , , PUNCT gp-284 248 24 as as SCONJ gp-284 248 25 auditors auditor NOUN gp-284 248 26 tend tend VERB gp-284 248 27 to to PART gp-284 248 28 exercise exercise VERB gp-284 248 29 greater great ADJ gp-284 248 30 caution caution NOUN gp-284 248 31 with with ADP gp-284 248 32 large large ADJ gp-284 248 33 , , PUNCT gp-284 248 34 complex complex ADJ gp-284 248 35 clients client NOUN gp-284 248 36 due due ADP gp-284 248 37 to to ADP gp-284 248 38 the the DET gp-284 248 39 significant significant ADJ gp-284 248 40 risks risk NOUN gp-284 248 41 of of ADP gp-284 248 42 audit audit NOUN gp-284 248 43 failure failure NOUN gp-284 248 44 , , PUNCT gp-284 248 45 consistent consistent ADJ gp-284 248 46 with with ADP gp-284 248 47 agency agency NOUN gp-284 248 48 theory theory NOUN gp-284 248 49 ’s ’s PART gp-284 248 50 emphasis emphasis NOUN gp-284 248 51 on on ADP gp-284 248 52 rigorous rigorous ADJ gp-284 248 53 oversight oversight NOUN gp-284 248 54 to to PART gp-284 248 55 mitigate mitigate VERB gp-284 248 56 managerial managerial ADJ gp-284 248 57 opportunism opportunism NOUN gp-284 248 58 . . PUNCT gp-284 249 1 specialized specialized ADJ gp-284 249 2 auditors auditor NOUN gp-284 249 3 leverage leverage VERB gp-284 249 4 sector sector NOUN gp-284 249 5 - - PUNCT gp-284 249 6 specific specific ADJ gp-284 249 7 expertise expertise NOUN gp-284 249 8 to to PART gp-284 249 9 enhance enhance VERB gp-284 249 10 performance performance NOUN gp-284 249 11 , , PUNCT gp-284 249 12 whereas whereas SCONJ gp-284 249 13 heavy heavy ADJ gp-284 249 14 workloads workload NOUN gp-284 249 15 hinder hinder NOUN gp-284 249 16 focus focus VERB gp-284 249 17 and and CCONJ gp-284 249 18 can can AUX gp-284 249 19 lead lead VERB gp-284 249 20 to to ADP gp-284 249 21 quality quality NOUN gp-284 249 22 degradation degradation NOUN gp-284 249 23 . . PUNCT gp-284 250 1 contrary contrary ADJ gp-284 250 2 to to ADP gp-284 250 3 expectations expectation NOUN gp-284 250 4 , , PUNCT gp-284 250 5 corporate corporate ADJ gp-284 250 6 governance governance NOUN gp-284 250 7 and and CCONJ gp-284 250 8 audit audit NOUN gp-284 250 9 fees fee NOUN gp-284 250 10 were be AUX gp-284 250 11 not not PART gp-284 250 12 significant significant ADJ gp-284 250 13 determinants determinant NOUN gp-284 250 14 , , PUNCT gp-284 250 15 indicating indicate VERB gp-284 250 16 a a DET gp-284 250 17 possible possible ADJ gp-284 250 18 gap gap NOUN gp-284 250 19 between between ADP gp-284 250 20 formal formal ADJ gp-284 250 21 governance governance NOUN gp-284 250 22 mechanisms mechanism NOUN gp-284 250 23 and and CCONJ gp-284 250 24 their their PRON gp-284 250 25 practical practical ADJ gp-284 250 26 enforcement enforcement NOUN gp-284 250 27 , , PUNCT gp-284 250 28 as as ADV gp-284 250 29 well well ADV gp-284 250 30 as as ADP gp-284 250 31 auditor auditor NOUN gp-284 250 32 independence independence NOUN gp-284 250 33 being be AUX gp-284 250 34 maintained maintain VERB gp-284 250 35 regardless regardless ADV gp-284 250 36 of of ADP gp-284 250 37 compensation compensation NOUN gp-284 250 38 levels level NOUN gp-284 250 39 . . PUNCT gp-284 251 1 these these DET gp-284 251 2 findings finding NOUN gp-284 251 3 align align VERB gp-284 251 4 with with ADP gp-284 251 5 both both DET gp-284 251 6 agency agency NOUN gp-284 251 7 theory theory NOUN gp-284 251 8 , , PUNCT gp-284 251 9 highlighting highlight VERB gp-284 251 10 audits audits NOUN gp-284 251 11 ’ ' PUNCT gp-284 251 12 role role NOUN gp-284 251 13 in in ADP gp-284 251 14 resolving resolve VERB gp-284 251 15 principal principal ADJ gp-284 251 16 - - PUNCT gp-284 251 17 agent agent NOUN gp-284 251 18 conflicts conflict NOUN gp-284 251 19 by by ADP gp-284 251 20 ensuring ensure VERB gp-284 251 21 financial financial ADJ gp-284 251 22 statement statement NOUN gp-284 251 23 credibility credibility NOUN gp-284 251 24 , , PUNCT gp-284 251 25 and and CCONJ gp-284 251 26 stakeholder stakeholder NOUN gp-284 251 27 theory theory NOUN gp-284 251 28 , , PUNCT gp-284 251 29 emphasizing emphasize VERB gp-284 251 30 how how SCONJ gp-284 251 31 highquality highquality NOUN gp-284 251 32 audits audits NOUN gp-284 251 33 bolster bolster VERB gp-284 251 34 corporate corporate ADJ gp-284 251 35 accountability accountability NOUN gp-284 251 36 and and CCONJ gp-284 251 37 public public ADJ gp-284 251 38 trust trust NOUN gp-284 251 39 particularly particularly ADV gp-284 251 40 vital vital ADV gp-284 251 41 within within ADP gp-284 251 42 indonesia indonesia PROPN gp-284 251 43 ’s ’s PART gp-284 251 44 complex complex ADJ gp-284 251 45 regulatory regulatory ADJ gp-284 251 46 environment environment NOUN gp-284 251 47 . . PUNCT gp-284 252 1 despite despite SCONJ gp-284 252 2 advancing advance VERB gp-284 252 3 understanding understanding NOUN gp-284 252 4 of of ADP gp-284 252 5 audit audit NOUN gp-284 252 6 quality quality NOUN gp-284 252 7 determinants determinant NOUN gp-284 252 8 in in ADP gp-284 252 9 indonesia indonesia PROPN gp-284 252 10 ’s ’s PART gp-284 252 11 consumer consumer NOUN gp-284 252 12 cyclicals cyclical NOUN gp-284 252 13 and and CCONJ gp-284 252 14 non non ADJ gp-284 252 15 - - ADJ gp-284 252 16 cyclicals cyclical NOUN gp-284 252 17 sectors sector NOUN gp-284 252 18 , , PUNCT gp-284 252 19 the the DET gp-284 252 20 study study NOUN gp-284 252 21 ’s ’s PART gp-284 252 22 limitations limitation NOUN gp-284 252 23 include include VERB gp-284 252 24 its its PRON gp-284 252 25 reliance reliance NOUN gp-284 252 26 on on ADP gp-284 252 27 discretionary discretionary ADJ gp-284 252 28 accruals accrual NOUN gp-284 252 29 as as ADP gp-284 252 30 the the DET gp-284 252 31 sole sole ADJ gp-284 252 32 proxy proxy NOUN gp-284 252 33 for for ADP gp-284 252 34 audit audit NOUN gp-284 252 35 quality quality NOUN gp-284 252 36 , , PUNCT gp-284 252 37 a a DET gp-284 252 38 narrow narrow ADJ gp-284 252 39 sectoral sectoral ADJ gp-284 252 40 focus focus NOUN gp-284 252 41 , , PUNCT gp-284 252 42 and and CCONJ gp-284 252 43 the the DET gp-284 252 44 absence absence NOUN gp-284 252 45 of of ADP gp-284 252 46 mediating mediate VERB gp-284 252 47 or or CCONJ gp-284 252 48 moderating moderating NOUN gp-284 252 49 variables variable NOUN gp-284 252 50 . . PUNCT gp-284 253 1 future future ADJ gp-284 253 2 research research NOUN gp-284 253 3 should should AUX gp-284 253 4 consider consider VERB gp-284 253 5 alternative alternative ADJ gp-284 253 6 audit audit NOUN gp-284 253 7 quality quality NOUN gp-284 253 8 measures measure NOUN gp-284 253 9 , , PUNCT gp-284 253 10 extend extend VERB gp-284 253 11 analyses analysis NOUN gp-284 253 12 to to ADP gp-284 253 13 other other ADJ gp-284 253 14 industries industry NOUN gp-284 253 15 , , PUNCT gp-284 253 16 and and CCONJ gp-284 253 17 american american ADJ gp-284 253 18 journal journal PROPN gp-284 253 19 of of ADP gp-284 253 20 economic economic ADJ gp-284 253 21 and and CCONJ gp-284 253 22 management management NOUN gp-284 253 23 business business NOUN gp-284 253 24 vol vol NOUN gp-284 253 25 . . PROPN gp-284 254 1 4 4 NUM gp-284 255 1 no no NOUN gp-284 255 2 . . NOUN gp-284 256 1 7 7 NUM gp-284 256 2 july july NOUN gp-284 256 3 2025 2025 NUM gp-284 256 4 1018 1018 NUM gp-284 256 5 explore explore VERB gp-284 256 6 additional additional ADJ gp-284 256 7 factors factor NOUN gp-284 256 8 such such ADJ gp-284 256 9 as as ADP gp-284 256 10 auditor auditor NOUN gp-284 256 11 ethics ethic NOUN gp-284 256 12 and and CCONJ gp-284 256 13 internal internal ADJ gp-284 256 14 control control NOUN gp-284 256 15 effectiveness effectiveness NOUN gp-284 256 16 to to PART gp-284 256 17 offer offer VERB gp-284 256 18 a a DET gp-284 256 19 more more ADV gp-284 256 20 comprehensive comprehensive ADJ gp-284 256 21 assessment assessment NOUN gp-284 256 22 of of ADP gp-284 256 23 audit audit NOUN gp-284 256 24 quality quality NOUN gp-284 256 25 drivers driver NOUN gp-284 256 26 . . PUNCT gp-284 257 1 references reference NOUN gp-284 257 2 ahmar ahmar PROPN gp-284 257 3 , , PUNCT gp-284 257 4 n. n. NOUN gp-284 257 5 , , PUNCT gp-284 257 6 rahmah rahmah PROPN gp-284 257 7 , , PUNCT gp-284 257 8 l. l. PROPN gp-284 257 9 al al PROPN gp-284 257 10 , , PUNCT gp-284 257 11 & & CCONJ gp-284 257 12 darminto darminto PROPN gp-284 257 13 , , PUNCT gp-284 257 14 d. d. PROPN gp-284 257 15 p. p. PROPN gp-284 257 16 ( ( PUNCT gp-284 257 17 2024 2024 NUM gp-284 257 18 ) ) PUNCT gp-284 257 19 . . PUNCT gp-284 258 1 green green ADJ gp-284 258 2 banking banking NOUN gp-284 258 3 disclosure disclosure NOUN gp-284 258 4 from from ADP gp-284 258 5 the the DET gp-284 258 6 perspective perspective NOUN gp-284 258 7 of of ADP gp-284 258 8 corporate corporate ADJ gp-284 258 9 governance governance NOUN gp-284 258 10 , , PUNCT gp-284 258 11 financial financial ADJ gp-284 258 12 slack slack NOUN gp-284 258 13 and and CCONJ gp-284 258 14 human human ADJ gp-284 258 15 resource resource NOUN gp-284 258 16 slack slack NOUN gp-284 258 17 in in ADP gp-284 258 18 indonesia indonesia PROPN gp-284 258 19 . . PUNCT gp-284 259 1 banks bank NOUN gp-284 259 2 and and CCONJ gp-284 259 3 bank bank NOUN gp-284 259 4 systems system NOUN gp-284 259 5 , , PUNCT gp-284 259 6 19(2 19(2 NUM gp-284 259 7 ) ) PUNCT gp-284 259 8 , , PUNCT gp-284 259 9 101–114 101–114 NUM gp-284 259 10 . . PUNCT gp-284 259 11 https://doi.org/10.21511/bbs.19(2).2024.08 https://doi.org/10.21511/bbs.19(2).2024.08 PUNCT gp-284 259 12 akuoko akuoko NOUN gp-284 259 13 - - PUNCT gp-284 259 14 sarpong sarpong PROPN gp-284 259 15 , , PUNCT gp-284 259 16 r. r. PROPN gp-284 259 17 , , PUNCT gp-284 259 18 tawiah tawiah NOUN gp-284 259 19 gyasi gyasi PROPN gp-284 259 20 , , PUNCT gp-284 259 21 s. s. PROPN gp-284 259 22 , , PUNCT gp-284 259 23 & & CCONJ gp-284 259 24 affram affram PROPN gp-284 259 25 , , PUNCT gp-284 259 26 h. h. PROPN gp-284 259 27 ( ( PUNCT gp-284 259 28 2024 2024 NUM gp-284 259 29 ) ) PUNCT gp-284 259 30 . . PUNCT gp-284 260 1 audit audit NOUN gp-284 260 2 quality quality NOUN gp-284 260 3 and and CCONJ gp-284 260 4 its its PRON gp-284 260 5 determinants determinant NOUN gp-284 260 6 : : PUNCT gp-284 260 7 study study VERB gp-284 260 8 the the DET gp-284 260 9 factors factor NOUN gp-284 260 10 that that PRON gp-284 260 11 influence influence NOUN gp-284 260 12 audit audit NOUN gp-284 260 13 quality quality NOUN gp-284 260 14 , , PUNCT gp-284 260 15 including include VERB gp-284 260 16 auditor auditor NOUN gp-284 260 17 independence independence NOUN gp-284 260 18 , , PUNCT gp-284 260 19 firm firm ADJ gp-284 260 20 size size NOUN gp-284 260 21 , , PUNCT gp-284 260 22 and and CCONJ gp-284 260 23 regulatory regulatory ADJ gp-284 260 24 environment environment NOUN gp-284 260 25 . . PUNCT gp-284 261 1 international international ADJ gp-284 261 2 journal journal NOUN gp-284 261 3 of of ADP gp-284 261 4 innovative innovative ADJ gp-284 261 5 science science NOUN gp-284 261 6 and and CCONJ gp-284 261 7 research research NOUN gp-284 261 8 technology technology NOUN gp-284 261 9 ( ( PUNCT gp-284 261 10 ijisrt ijisrt NOUN gp-284 261 11 ) ) PUNCT gp-284 261 12 , , PUNCT gp-284 261 13 1584–1598 1584–1598 NUM gp-284 261 14 . . PUNCT gp-284 262 1 https://doi.org/10.38124/ijisrt/ijisrt24aug1058 https://doi.org/10.38124/ijisrt/ijisrt24aug1058 PROPN gp-284 262 2 aly aly PROPN gp-284 262 3 , , PUNCT gp-284 262 4 s. s. PROPN gp-284 262 5 , , PUNCT gp-284 262 6 diab diab PROPN gp-284 262 7 , , PUNCT gp-284 262 8 a. a. PROPN gp-284 262 9 , , PUNCT gp-284 262 10 & & CCONJ gp-284 262 11 abdelazim abdelazim PROPN gp-284 262 12 , , PUNCT gp-284 262 13 s. s. PROPN gp-284 262 14 i. i. PROPN gp-284 262 15 ( ( PUNCT gp-284 262 16 2023 2023 NUM gp-284 262 17 ) ) PUNCT gp-284 262 18 . . PUNCT gp-284 263 1 audit audit NOUN gp-284 263 2 quality quality NOUN gp-284 263 3 , , PUNCT gp-284 263 4 firm firm ADJ gp-284 263 5 value value NOUN gp-284 263 6 and and CCONJ gp-284 263 7 audit audit NOUN gp-284 263 8 fees fee NOUN gp-284 263 9 : : PUNCT gp-284 263 10 does do AUX gp-284 263 11 audit audit NOUN gp-284 263 12 tenure tenure NOUN gp-284 263 13 matter matter NOUN gp-284 263 14 ? ? PUNCT gp-284 264 1 egyptian egyptian ADJ gp-284 264 2 evidence evidence NOUN gp-284 264 3 . . PUNCT gp-284 265 1 journal journal NOUN gp-284 265 2 of of ADP gp-284 265 3 financial financial ADJ gp-284 265 4 reporting reporting NOUN gp-284 265 5 and and CCONJ gp-284 265 6 accounting accounting NOUN gp-284 265 7 . . PUNCT gp-284 266 1 https://doi.org/10.1108/jfra-04-2023-0203 https://doi.org/10.1108/jfra-04-2023-0203 NOUN gp-284 266 2 asmara asmara PROPN gp-284 266 3 , , PUNCT gp-284 266 4 c. c. PROPN gp-284 266 5 g. g. PROPN gp-284 266 6 ( ( PUNCT gp-284 266 7 2019 2019 NUM gp-284 266 8 ) ) PUNCT gp-284 266 9 . . PUNCT gp-284 267 1 rsm rsm PROPN gp-284 267 2 sudah sudah PROPN gp-284 267 3 dipanggil dipanggil PROPN gp-284 267 4 kemenkeu kemenkeu PROPN gp-284 267 5 terkait terkait PROPN gp-284 267 6 aisa aisa PROPN gp-284 267 7 , , PUNCT gp-284 267 8 bakal bakal PROPN gp-284 267 9 kena kena PROPN gp-284 267 10 sanksi sanksi PROPN gp-284 267 11 ? ? PUNCT gp-284 268 1 cnbc cnbc PROPN gp-284 268 2 indonesia indonesia PROPN gp-284 268 3 . . PUNCT gp-284 269 1 https://www.cnbcindonesia.com/market/20190329105210-1763632/rsm-sudah-dipanggil-kemenkeu-terkait-aisa-bakal-kena-sanksi https://www.cnbcindonesia.com/market/20190329105210-1763632/rsm-sudah-dipanggil-kemenkeu-terkait-aisa-bakal-kena-sanksi PROPN gp-284 269 2 aurely aurely ADV gp-284 269 3 , , PUNCT gp-284 269 4 c. c. PROPN gp-284 269 5 , , PUNCT gp-284 269 6 destiana destiana PROPN gp-284 269 7 , , PUNCT gp-284 269 8 r. r. PROPN gp-284 269 9 , , PUNCT gp-284 269 10 & & CCONJ gp-284 269 11 saadah saadah PROPN gp-284 269 12 , , PUNCT gp-284 269 13 k. k. PROPN gp-284 269 14 ( ( PUNCT gp-284 269 15 2021 2021 NUM gp-284 269 16 ) ) PUNCT gp-284 269 17 . . PUNCT gp-284 270 1 pengaruh pengaruh NOUN gp-284 270 2 audit audit NOUN gp-284 270 3 tenure tenure NOUN gp-284 270 4 , , PUNCT gp-284 270 5 kualitas kualitas PROPN gp-284 270 6 laba laba PROPN gp-284 270 7 dan dan PROPN gp-284 270 8 auditor auditor PROPN gp-284 270 9 spesialisasi spesialisasi PROPN gp-284 270 10 industri industri PROPN gp-284 270 11 terhadap terhadap PROPN gp-284 270 12 audit audit PROPN gp-284 270 13 delay delay NOUN gp-284 270 14 . . PUNCT gp-284 271 1 indonesian indonesian ADJ gp-284 271 2 accounting accounting PROPN gp-284 271 3 literacy literacy PROPN gp-284 271 4 journal journal NOUN gp-284 271 5 , , PUNCT gp-284 271 6 01(03 01(03 PROPN gp-284 271 7 ) ) PUNCT gp-284 271 8 , , PUNCT gp-284 271 9 734–750 734–750 NUM gp-284 271 10 . . PUNCT gp-284 272 1 https://doi.org/https://doi.org/10.35313/ialj.v1i3.3525 https://doi.org/https://doi.org/10.35313/ialj.v1i3.3525 PROPN gp-284 272 2 ayoola ayoola PROPN gp-284 272 3 , , PUNCT gp-284 272 4 t. t. PROPN gp-284 272 5 j. j. PROPN gp-284 272 6 ( ( PUNCT gp-284 272 7 2022 2022 NUM gp-284 272 8 ) ) PUNCT gp-284 272 9 . . PUNCT gp-284 273 1 audit audit NOUN gp-284 273 2 fees fee NOUN gp-284 273 3 , , PUNCT gp-284 273 4 audit audit NOUN gp-284 273 5 seasonality seasonality NOUN gp-284 273 6 and and CCONJ gp-284 273 7 audit audit NOUN gp-284 273 8 quality quality NOUN gp-284 273 9 in in ADP gp-284 273 10 nigeria nigeria PROPN gp-284 273 11 : : PUNCT gp-284 273 12 a a DET gp-284 273 13 mediation mediation NOUN gp-284 273 14 analysis analysis NOUN gp-284 273 15 . . PUNCT gp-284 274 1 journal journal NOUN gp-284 274 2 of of ADP gp-284 274 3 financial financial ADJ gp-284 274 4 reporting reporting NOUN gp-284 274 5 and and CCONJ gp-284 274 6 accounting accounting NOUN gp-284 274 7 . . PUNCT gp-284 275 1 https://doi.org/10.1108/jfra01-2022-0010 https://doi.org/10.1108/jfra01-2022-0010 PROPN gp-284 275 2 barghathi barghathi PROPN gp-284 275 3 , , PUNCT gp-284 275 4 y. y. PROPN gp-284 275 5 , , PUNCT gp-284 275 6 collison collison PROPN gp-284 275 7 , , PUNCT gp-284 275 8 d. d. PROPN gp-284 275 9 , , PUNCT gp-284 275 10 & & CCONJ gp-284 275 11 crawford crawford PROPN gp-284 275 12 , , PUNCT gp-284 275 13 l. l. PROPN gp-284 275 14 ( ( PUNCT gp-284 275 15 2018 2018 NUM gp-284 275 16 ) ) PUNCT gp-284 275 17 . . PUNCT gp-284 276 1 earnings earning NOUN gp-284 276 2 management management NOUN gp-284 276 3 and and CCONJ gp-284 276 4 audit audit NOUN gp-284 276 5 quality quality NOUN gp-284 276 6 : : PUNCT gp-284 276 7 stakeholders stakeholder NOUN gp-284 276 8 ’ ' PUNCT gp-284 276 9 perceptions perception NOUN gp-284 276 10 . . PUNCT gp-284 277 1 journal journal NOUN gp-284 277 2 of of ADP gp-284 277 3 management management NOUN gp-284 277 4 and and CCONJ gp-284 277 5 governance governance NOUN gp-284 277 6 , , PUNCT gp-284 277 7 22(3 22(3 NUM gp-284 277 8 ) ) PUNCT gp-284 277 9 , , PUNCT gp-284 277 10 629–659 629–659 NUM gp-284 277 11 . . PUNCT gp-284 277 12 https://doi.org/10.1007/s10997-017-9396-2 https://doi.org/10.1007/s10997-017-9396-2 NOUN gp-284 277 13 bing bing NOUN gp-284 277 14 , , PUNCT gp-284 277 15 j. j. PROPN gp-284 277 16 ( ( PUNCT gp-284 277 17 jimmy jimmy PROPN gp-284 277 18 ) ) PUNCT gp-284 277 19 , , PUNCT gp-284 277 20 huang huang PROPN gp-284 277 21 , , PUNCT gp-284 277 22 c. c. PROPN gp-284 277 23 x. x. PROPN gp-284 277 24 , , PUNCT gp-284 277 25 li li PROPN gp-284 277 26 , , PUNCT gp-284 277 27 a. a. PROPN gp-284 277 28 ( ( PUNCT gp-284 277 29 linda linda PROPN gp-284 277 30 ) ) PUNCT gp-284 277 31 , , PUNCT gp-284 277 32 & & CCONJ gp-284 277 33 zhu zhu PROPN gp-284 277 34 , , PUNCT gp-284 277 35 x. x. PROPN gp-284 277 36 ( ( PUNCT gp-284 277 37 lydia lydia PROPN gp-284 277 38 ) ) PUNCT gp-284 277 39 . . PUNCT gp-284 278 1 ( ( PUNCT gp-284 278 2 2014 2014 NUM gp-284 278 3 ) ) PUNCT gp-284 278 4 . . PUNCT gp-284 279 1 audit audit NOUN gp-284 279 2 quality quality NOUN gp-284 279 3 research research NOUN gp-284 279 4 report report NOUN gp-284 279 5 . . PUNCT gp-284 280 1 in in ADP gp-284 280 2 australian australian ADJ gp-284 280 3 national national ADJ gp-284 280 4 centre centre NOUN gp-284 280 5 for for ADP gp-284 280 6 audit audit NOUN gp-284 280 7 and and CCONJ gp-284 280 8 assurance assurance NOUN gp-284 280 9 research research NOUN gp-284 280 10 . . PUNCT gp-284 281 1 cahyanti cahyanti PROPN gp-284 281 2 , , PUNCT gp-284 281 3 c. c. PROPN gp-284 281 4 n. n. PROPN gp-284 281 5 , , PUNCT gp-284 281 6 hastuti hastuti PROPN gp-284 281 7 , , PUNCT gp-284 281 8 a. a. PROPN gp-284 281 9 w. w. PROPN gp-284 281 10 , , PUNCT gp-284 281 11 & & CCONJ gp-284 281 12 werdiningsih werdiningsih PROPN gp-284 281 13 , , PUNCT gp-284 281 14 s. s. PROPN gp-284 281 15 ( ( PUNCT gp-284 281 16 2022 2022 NUM gp-284 281 17 ) ) PUNCT gp-284 281 18 . . PUNCT gp-284 282 1 the the DET gp-284 282 2 effect effect NOUN gp-284 282 3 of of ADP gp-284 282 4 financial financial ADJ gp-284 282 5 distress distress NOUN gp-284 282 6 , , PUNCT gp-284 282 7 company company NOUN gp-284 282 8 size size NOUN gp-284 282 9 , , PUNCT gp-284 282 10 asset asset NOUN gp-284 282 11 growth growth NOUN gp-284 282 12 , , PUNCT gp-284 282 13 auditor auditor NOUN gp-284 282 14 switching switching NOUN gp-284 282 15 , , PUNCT gp-284 282 16 audit audit NOUN gp-284 282 17 tenure tenure NOUN gp-284 282 18 and and CCONJ gp-284 282 19 audit audit NOUN gp-284 282 20 fee fee NOUN gp-284 282 21 on on ADP gp-284 282 22 audit audit NOUN gp-284 282 23 quality quality NOUN gp-284 282 24 ( ( PUNCT gp-284 282 25 study study NOUN gp-284 282 26 on on ADP gp-284 282 27 manufacturing manufacture VERB gp-284 282 28 companies company NOUN gp-284 282 29 listed list VERB gp-284 282 30 on on ADP gp-284 282 31 the the DET gp-284 282 32 indonesia indonesia PROPN gp-284 282 33 stock stock PROPN gp-284 282 34 exchange exchange PROPN gp-284 282 35 2015 2015 NUM gp-284 282 36 - - SYM gp-284 282 37 2019 2019 NUM gp-284 282 38 ) ) PUNCT gp-284 282 39 . . PUNCT gp-284 283 1 international international ADJ gp-284 283 2 journal journal PROPN gp-284 283 3 of of ADP gp-284 283 4 scientific scientific ADJ gp-284 283 5 and and CCONJ gp-284 283 6 academic academic ADJ gp-284 283 7 research research NOUN gp-284 283 8 , , PUNCT gp-284 283 9 02(01 02(01 NUM gp-284 283 10 ) ) PUNCT gp-284 283 11 , , PUNCT gp-284 283 12 01–10 01–10 NOUN gp-284 283 13 . . PUNCT gp-284 284 1 https://doi.org/10.54756/ijsar.2022.v.2.101 https://doi.org/10.54756/ijsar.2022.v.2.101 PROPN gp-284 284 2 chang chang PROPN gp-284 284 3 , , PUNCT gp-284 284 4 h. h. PROPN gp-284 284 5 , , PUNCT gp-284 284 6 fang fang PROPN gp-284 284 7 , , PUNCT gp-284 284 8 j. j. PROPN gp-284 284 9 , , PUNCT gp-284 284 10 & & CCONJ gp-284 284 11 mo mo PROPN gp-284 284 12 , , PUNCT gp-284 284 13 p. p. PROPN gp-284 284 14 l. l. PROPN gp-284 284 15 l. l. PROPN gp-284 284 16 ( ( PUNCT gp-284 284 17 2023 2023 NUM gp-284 284 18 ) ) PUNCT gp-284 284 19 . . PUNCT gp-284 285 1 auditor auditor NOUN gp-284 285 2 career career NOUN gp-284 285 3 concerns concern NOUN gp-284 285 4 , , PUNCT gp-284 285 5 audit audit NOUN gp-284 285 6 fees fee NOUN gp-284 285 7 and and CCONJ gp-284 285 8 audit audit NOUN gp-284 285 9 quality quality NOUN gp-284 285 10 . . PUNCT gp-284 286 1 asia asia PROPN gp-284 286 2 - - PUNCT gp-284 286 3 pacific pacific PROPN gp-284 286 4 journal journal NOUN gp-284 286 5 of of ADP gp-284 286 6 accounting accounting NOUN gp-284 286 7 and and CCONJ gp-284 286 8 economics economic NOUN gp-284 286 9 , , PUNCT gp-284 286 10 30(1 30(1 NUM gp-284 286 11 ) ) PUNCT gp-284 286 12 , , PUNCT gp-284 286 13 30–55 30–55 NUM gp-284 286 14 . . PUNCT gp-284 287 1 https://doi.org/10.1080/16081625.2021.1947860 https://doi.org/10.1080/16081625.2021.1947860 PROPN gp-284 287 2 chang chang PROPN gp-284 287 3 , , PUNCT gp-284 287 4 y. y. PROPN gp-284 287 5 s. s. PROPN gp-284 287 6 , , PUNCT gp-284 287 7 chiang chiang PROPN gp-284 287 8 , , PUNCT gp-284 287 9 c. c. PROPN gp-284 287 10 y. y. PROPN gp-284 287 11 , , PUNCT gp-284 287 12 liu liu PROPN gp-284 287 13 , , PUNCT gp-284 287 14 l. l. PROPN gp-284 287 15 l. l. PROPN gp-284 287 16 ( ( PUNCT gp-284 287 17 sunny sunny ADJ gp-284 287 18 ) ) PUNCT gp-284 287 19 , , PUNCT gp-284 287 20 & & CCONJ gp-284 287 21 xie xie PROPN gp-284 287 22 , , PUNCT gp-284 287 23 x. x. PROPN gp-284 287 24 ( ( PUNCT gp-284 287 25 lucy lucy PROPN gp-284 287 26 ) ) PUNCT gp-284 287 27 . . PUNCT gp-284 288 1 ( ( PUNCT gp-284 288 2 2019 2019 NUM gp-284 288 3 ) ) PUNCT gp-284 288 4 . . PUNCT gp-284 289 1 audit audit NOUN gp-284 289 2 partner partner NOUN gp-284 289 3 independence independence NOUN gp-284 289 4 and and CCONJ gp-284 289 5 business business NOUN gp-284 289 6 affiliation affiliation NOUN gp-284 289 7 : : PUNCT gp-284 289 8 evidence evidence NOUN gp-284 289 9 from from ADP gp-284 289 10 taiwan taiwan PROPN gp-284 289 11 . . PUNCT gp-284 290 1 advances advance NOUN gp-284 290 2 in in ADP gp-284 290 3 accounting accounting NOUN gp-284 290 4 , , PUNCT gp-284 290 5 46 46 NUM gp-284 290 6 . . PUNCT gp-284 291 1 https://doi.org/10.1016/j.adiac.2019.100428 https://doi.org/10.1016/j.adiac.2019.100428 PROPN gp-284 291 2 chen chen PROPN gp-284 291 3 , , PUNCT gp-284 291 4 s. s. PROPN gp-284 291 5 , , PUNCT gp-284 291 6 li li PROPN gp-284 291 7 , , PUNCT gp-284 291 8 z. z. PROPN gp-284 291 9 , , PUNCT gp-284 291 10 & & CCONJ gp-284 291 11 chi chi PROPN gp-284 291 12 , , PUNCT gp-284 291 13 w. w. PROPN gp-284 291 14 ( ( PUNCT gp-284 291 15 2018 2018 NUM gp-284 291 16 ) ) PUNCT gp-284 291 17 . . PUNCT gp-284 292 1 client client NOUN gp-284 292 2 importance importance NOUN gp-284 292 3 and and CCONJ gp-284 292 4 audit audit NOUN gp-284 292 5 quality quality NOUN gp-284 292 6 : : PUNCT gp-284 292 7 evidence evidence NOUN gp-284 292 8 from from ADP gp-284 292 9 china china PROPN gp-284 292 10 . . PUNCT gp-284 293 1 asia asia PROPN gp-284 293 2 - - PUNCT gp-284 293 3 pacific pacific PROPN gp-284 293 4 journal journal NOUN gp-284 293 5 of of ADP gp-284 293 6 accounting accounting NOUN gp-284 293 7 and and CCONJ gp-284 293 8 economics economic NOUN gp-284 293 9 , , PUNCT gp-284 293 10 25(5 25(5 NUM gp-284 293 11 ) ) PUNCT gp-284 293 12 , , PUNCT gp-284 293 13 624–638 624–638 NUM gp-284 293 14 . . PUNCT gp-284 294 1 https://doi.org/10.1080/16081625.2016.1268061 https://doi.org/10.1080/16081625.2016.1268061 PROPN gp-284 294 2 chen chen PROPN gp-284 294 3 , , PUNCT gp-284 294 4 s. s. PROPN gp-284 294 5 , , PUNCT gp-284 294 6 sun sun PROPN gp-284 294 7 , , PUNCT gp-284 294 8 s. s. PROPN gp-284 294 9 y. y. PROPN gp-284 294 10 j. j. PROPN gp-284 294 11 , , PUNCT gp-284 294 12 & & CCONJ gp-284 294 13 wu wu PROPN gp-284 294 14 , , PUNCT gp-284 294 15 d. d. PROPN gp-284 294 16 ( ( PUNCT gp-284 294 17 2010 2010 NUM gp-284 294 18 ) ) PUNCT gp-284 294 19 . . PUNCT gp-284 295 1 client client NOUN gp-284 295 2 importance importance NOUN gp-284 295 3 , , PUNCT gp-284 295 4 institutional institutional ADJ gp-284 295 5 improvements improvement NOUN gp-284 295 6 , , PUNCT gp-284 295 7 and and CCONJ gp-284 295 8 audit audit NOUN gp-284 295 9 quality quality NOUN gp-284 295 10 in in ADP gp-284 295 11 china china PROPN gp-284 295 12 : : PUNCT gp-284 295 13 an an DET gp-284 295 14 office office NOUN gp-284 295 15 and and CCONJ gp-284 295 16 individual individual ADJ gp-284 295 17 auditor auditor NOUN gp-284 295 18 level level NOUN gp-284 295 19 analysis analysis NOUN gp-284 295 20 . . PUNCT gp-284 296 1 accounting accounting NOUN gp-284 296 2 review review PROPN gp-284 296 3 , , PUNCT gp-284 296 4 85(1 85(1 NOUN gp-284 296 5 ) ) PUNCT gp-284 296 6 , , PUNCT gp-284 296 7 127–158 127–158 NUM gp-284 296 8 . . PUNCT gp-284 297 1 https://doi.org/10.2308/accr.2010.85.1.127 https://doi.org/10.2308/accr.2010.85.1.127 NOUN gp-284 297 2 septia septia PROPN gp-284 297 3 mitha mitha PROPN gp-284 297 4 caesaria caesaria PROPN gp-284 297 5 , , PUNCT gp-284 297 6 majidah majidah PROPN gp-284 297 7 1019 1019 NUM gp-284 297 8 cheng cheng PROPN gp-284 297 9 , , PUNCT gp-284 297 10 y. y. PROPN gp-284 297 11 , , PUNCT gp-284 297 12 haynes haynes PROPN gp-284 297 13 , , PUNCT gp-284 297 14 c. c. PROPN gp-284 297 15 m. m. PROPN gp-284 297 16 , , PUNCT gp-284 297 17 & & CCONJ gp-284 297 18 yu yu PROPN gp-284 297 19 , , PUNCT gp-284 297 20 m. m. PROPN gp-284 297 21 d. d. PROPN gp-284 297 22 ( ( PUNCT gp-284 297 23 2021 2021 NUM gp-284 297 24 ) ) PUNCT gp-284 297 25 . . PUNCT gp-284 298 1 the the DET gp-284 298 2 effect effect NOUN gp-284 298 3 of of ADP gp-284 298 4 engagement engagement NOUN gp-284 298 5 partner partner NOUN gp-284 298 6 workload workload NOUN gp-284 298 7 on on ADP gp-284 298 8 audit audit NOUN gp-284 298 9 quality quality NOUN gp-284 298 10 . . PUNCT gp-284 299 1 managerial managerial ADJ gp-284 299 2 auditing auditing NOUN gp-284 299 3 journal journal NOUN gp-284 299 4 , , PUNCT gp-284 299 5 36(8 36(8 NUM gp-284 299 6 ) ) PUNCT gp-284 299 7 , , PUNCT gp-284 299 8 1068–1091 1068–1091 NUM gp-284 299 9 . . PUNCT gp-284 300 1 https://doi.org/10.1108/maj-04-2020-2635 https://doi.org/10.1108/maj-04-2020-2635 NOUN gp-284 300 2 choi choi NOUN gp-284 300 3 , , PUNCT gp-284 300 4 j. j. PROPN gp-284 300 5 h. h. PROPN gp-284 300 6 , , PUNCT gp-284 300 7 kim kim PROPN gp-284 300 8 , , PUNCT gp-284 300 9 j. j. PROPN gp-284 300 10 b. b. PROPN gp-284 300 11 , , PUNCT gp-284 300 12 & & CCONJ gp-284 300 13 zang zang PROPN gp-284 300 14 , , PUNCT gp-284 300 15 y. y. PROPN gp-284 300 16 ( ( PUNCT gp-284 300 17 2010 2010 NUM gp-284 300 18 ) ) PUNCT gp-284 300 19 . . PUNCT gp-284 301 1 do do AUX gp-284 301 2 abnormally abnormally ADV gp-284 301 3 high high ADJ gp-284 301 4 audit audit NOUN gp-284 301 5 fees fee NOUN gp-284 301 6 impair impair VERB gp-284 301 7 audit audit NOUN gp-284 301 8 quality quality NOUN gp-284 301 9 ? ? PUNCT gp-284 302 1 auditing auditing NOUN gp-284 302 2 , , PUNCT gp-284 302 3 29(2 29(2 NUM gp-284 302 4 ) ) PUNCT gp-284 302 5 , , PUNCT gp-284 302 6 115–140 115–140 NUM gp-284 302 7 . . PUNCT gp-284 303 1 https://doi.org/10.2308/aud.2010.29.2.115 https://doi.org/10.2308/aud.2010.29.2.115 PROPN gp-284 303 2 choudhary choudhary PROPN gp-284 303 3 , , PUNCT gp-284 303 4 p. p. PROPN gp-284 303 5 ( ( PUNCT gp-284 303 6 2018 2018 NUM gp-284 303 7 ) ) PUNCT gp-284 303 8 . . PUNCT gp-284 304 1 who who PRON gp-284 304 2 is be AUX gp-284 304 3 responsible responsible ADJ gp-284 304 4 for for ADP gp-284 304 5 ensuring ensure VERB gp-284 304 6 a a DET gp-284 304 7 high high ADJ gp-284 304 8 - - PUNCT gp-284 304 9 quality quality NOUN gp-284 304 10 audit audit NOUN gp-284 304 11 that that PRON gp-284 304 12 achieves achieve VERB gp-284 304 13 accurate accurate ADJ gp-284 304 14 financial financial ADJ gp-284 304 15 reporting reporting NOUN gp-284 304 16 ? ? PUNCT gp-284 305 1 maandblad maandblad VERB gp-284 305 2 voor voor NOUN gp-284 305 3 accountancy accountancy NOUN gp-284 305 4 en en PROPN gp-284 305 5 bedrijfseconomie bedrijfseconomie VERB gp-284 305 6 , , PUNCT gp-284 305 7 92(7/8 92(7/8 NUM gp-284 305 8 ) ) PUNCT gp-284 305 9 , , PUNCT gp-284 305 10 201–203 201–203 NUM gp-284 305 11 . . PUNCT gp-284 306 1 https://doi.org/10.5117/mab.92.29989 https://doi.org/10.5117/mab.92.29989 PROPN gp-284 306 2 chtaoui chtaoui PROPN gp-284 306 3 , , PUNCT gp-284 306 4 a. a. NOUN gp-284 306 5 , , PUNCT gp-284 306 6 hajji hajji PROPN gp-284 306 7 , , PUNCT gp-284 306 8 z. z. PROPN gp-284 306 9 , , PUNCT gp-284 306 10 benhrimida benhrimida PROPN gp-284 306 11 , , PUNCT gp-284 306 12 m. m. NOUN gp-284 306 13 , , PUNCT gp-284 306 14 farrat farrat NOUN gp-284 306 15 , , PUNCT gp-284 306 16 o. o. NOUN gp-284 306 17 , , PUNCT gp-284 306 18 & & CCONJ gp-284 306 19 nabaoui nabaoui NOUN gp-284 306 20 , , PUNCT gp-284 306 21 a. a. NOUN gp-284 306 22 ( ( PUNCT gp-284 306 23 2024 2024 NUM gp-284 306 24 ) ) PUNCT gp-284 306 25 . . PUNCT gp-284 307 1 the the DET gp-284 307 2 influence influence NOUN gp-284 307 3 of of ADP gp-284 307 4 governance governance NOUN gp-284 307 5 mechanisms mechanism NOUN gp-284 307 6 on on ADP gp-284 307 7 the the DET gp-284 307 8 quality quality NOUN gp-284 307 9 of of ADP gp-284 307 10 external external ADJ gp-284 307 11 audits audits NOUN gp-284 307 12 , , PUNCT gp-284 307 13 case case NOUN gp-284 307 14 of of ADP gp-284 307 15 moroccan moroccan ADJ gp-284 307 16 companies company NOUN gp-284 307 17 listed list VERB gp-284 307 18 on on ADP gp-284 307 19 the the DET gp-284 307 20 stock stock NOUN gp-284 307 21 exchange exchange NOUN gp-284 307 22 . . PUNCT gp-284 308 1 revista revista PROPN gp-284 308 2 de de PROPN gp-284 308 3 gestao gestao PROPN gp-284 308 4 social social PROPN gp-284 308 5 e e PROPN gp-284 308 6 ambiental ambiental NOUN gp-284 308 7 , , PUNCT gp-284 308 8 18(6 18(6 NOUN gp-284 308 9 ) ) PUNCT gp-284 308 10 . . PUNCT gp-284 309 1 https://doi.org/10.24857/rgsa.v18n6-115 https://doi.org/10.24857/rgsa.v18n6-115 PROPN gp-284 309 2 defond defond NOUN gp-284 309 3 , , PUNCT gp-284 309 4 m. m. NOUN gp-284 309 5 , , PUNCT gp-284 309 6 & & CCONJ gp-284 309 7 zhang zhang PROPN gp-284 309 8 , , PUNCT gp-284 309 9 j. j. PROPN gp-284 309 10 ( ( PUNCT gp-284 309 11 2014 2014 NUM gp-284 309 12 ) ) PUNCT gp-284 309 13 . . PUNCT gp-284 310 1 a a DET gp-284 310 2 review review NOUN gp-284 310 3 of of ADP gp-284 310 4 archival archival NOUN gp-284 310 5 auditing auditing NOUN gp-284 310 6 research research NOUN gp-284 310 7 . . PUNCT gp-284 311 1 journal journal NOUN gp-284 311 2 of of ADP gp-284 311 3 accounting accounting NOUN gp-284 311 4 and and CCONJ gp-284 311 5 economics economic NOUN gp-284 311 6 , , PUNCT gp-284 311 7 58(2–3 58(2–3 PROPN gp-284 311 8 ) ) PUNCT gp-284 311 9 , , PUNCT gp-284 311 10 275–326 275–326 NUM gp-284 311 11 . . PUNCT gp-284 312 1 https://doi.org/10.1016/j.jacceco.2014.09.002 https://doi.org/10.1016/j.jacceco.2014.09.002 NOUN gp-284 312 2 dekeyser dekeyser PROPN gp-284 312 3 , , PUNCT gp-284 312 4 s. s. PROPN gp-284 312 5 , , PUNCT gp-284 312 6 he he PRON gp-284 312 7 , , PUNCT gp-284 312 8 x. x. PROPN gp-284 312 9 , , PUNCT gp-284 312 10 xiao xiao PROPN gp-284 312 11 , , PUNCT gp-284 312 12 t. t. PROPN gp-284 312 13 , , PUNCT gp-284 312 14 & & CCONJ gp-284 312 15 zuo zuo PROPN gp-284 312 16 , , PUNCT gp-284 312 17 l. l. PROPN gp-284 312 18 ( ( PUNCT gp-284 312 19 2024 2024 NUM gp-284 312 20 ) ) PUNCT gp-284 312 21 . . PUNCT gp-284 313 1 auditor auditor NOUN gp-284 313 2 industry industry NOUN gp-284 313 3 range range NOUN gp-284 313 4 and and CCONJ gp-284 313 5 audit audit NOUN gp-284 313 6 quality quality NOUN gp-284 313 7 . . PUNCT gp-284 314 1 journal journal NOUN gp-284 314 2 of of ADP gp-284 314 3 accounting accounting NOUN gp-284 314 4 and and CCONJ gp-284 314 5 economics economic NOUN gp-284 314 6 , , PUNCT gp-284 314 7 77(2–3 77(2–3 PROPN gp-284 314 8 ) ) PUNCT gp-284 314 9 . . PUNCT gp-284 315 1 https://doi.org/10.1016/j.jacceco.2023.101669 https://doi.org/10.1016/j.jacceco.2023.101669 PROPN gp-284 315 2 feng feng PROPN gp-284 315 3 , , PUNCT gp-284 315 4 z. z. PROPN gp-284 315 5 , , PUNCT gp-284 315 6 li li PROPN gp-284 315 7 , , PUNCT gp-284 315 8 l. l. PROPN gp-284 315 9 z. z. PROPN gp-284 315 10 , , PUNCT gp-284 315 11 wong wong PROPN gp-284 315 12 , , PUNCT gp-284 315 13 h. h. PROPN gp-284 315 14 y. y. PROPN gp-284 315 15 , , PUNCT gp-284 315 16 & & CCONJ gp-284 315 17 wong wong PROPN gp-284 315 18 , , PUNCT gp-284 315 19 j. j. PROPN gp-284 315 20 ( ( PUNCT gp-284 315 21 2023 2023 NUM gp-284 315 22 ) ) PUNCT gp-284 315 23 . . PUNCT gp-284 316 1 regulatory regulatory ADJ gp-284 316 2 intervention intervention NOUN gp-284 316 3 and and CCONJ gp-284 316 4 audit audit NOUN gp-284 316 5 quality quality NOUN gp-284 316 6 : : PUNCT gp-284 316 7 new new ADJ gp-284 316 8 evidence evidence NOUN gp-284 316 9 from from ADP gp-284 316 10 audit audit NOUN gp-284 316 11 firm firm ADJ gp-284 316 12 suspension suspension NOUN gp-284 316 13 . . PUNCT gp-284 317 1 meditari meditari ADJ gp-284 317 2 accountancy accountancy NOUN gp-284 317 3 research research NOUN gp-284 317 4 , , PUNCT gp-284 317 5 31(5 31(5 NUM gp-284 317 6 ) ) PUNCT gp-284 317 7 , , PUNCT gp-284 317 8 1165–1189 1165–1189 NUM gp-284 317 9 . . PUNCT gp-284 318 1 https://doi.org/10.1108/medar-07-2021-1372 https://doi.org/10.1108/medar-07-2021-1372 PROPN gp-284 318 2 freihat freihat PROPN gp-284 318 3 , , PUNCT gp-284 318 4 f. f. PROPN gp-284 318 5 a. a. PROPN gp-284 318 6 y. y. PROPN gp-284 318 7 , , PUNCT gp-284 318 8 kadir kadir PROPN gp-284 318 9 , , PUNCT gp-284 318 10 m. m. PROPN gp-284 318 11 r. r. PROPN gp-284 318 12 a. a. PROPN gp-284 318 13 , , PUNCT gp-284 318 14 kamarudin kamarudin PROPN gp-284 318 15 , , PUNCT gp-284 318 16 k. k. PROPN gp-284 318 17 a. a. PROPN gp-284 318 18 , , PUNCT gp-284 318 19 & & CCONJ gp-284 318 20 sapingi sapingi PROPN gp-284 318 21 , , PUNCT gp-284 318 22 r. r. PROPN gp-284 318 23 ( ( PUNCT gp-284 318 24 2024 2024 NUM gp-284 318 25 ) ) PUNCT gp-284 318 26 . . PUNCT gp-284 319 1 the the DET gp-284 319 2 effect effect NOUN gp-284 319 3 of of ADP gp-284 319 4 corporate corporate ADJ gp-284 319 5 governance governance NOUN gp-284 319 6 mechanisms mechanism NOUN gp-284 319 7 on on ADP gp-284 319 8 audit audit NOUN gp-284 319 9 quality quality NOUN gp-284 319 10 towards towards ADP gp-284 319 11 earnings earning NOUN gp-284 319 12 quality quality NOUN gp-284 319 13 of of ADP gp-284 319 14 jordanian jordanian ADJ gp-284 319 15 non non ADJ gp-284 319 16 - - ADJ gp-284 319 17 financial financial ADJ gp-284 319 18 firms firm NOUN gp-284 319 19 . . PUNCT gp-284 320 1 pakistan pakistan PROPN gp-284 320 2 journal journal PROPN gp-284 320 3 of of ADP gp-284 320 4 life life NOUN gp-284 320 5 and and CCONJ gp-284 320 6 social social ADJ gp-284 320 7 sciences science NOUN gp-284 320 8 , , PUNCT gp-284 320 9 22(2 22(2 NUM gp-284 320 10 ) ) PUNCT gp-284 320 11 , , PUNCT gp-284 320 12 12832–12857 12832–12857 NUM gp-284 320 13 . . PUNCT gp-284 321 1 https://doi.org/10.57239/pjlss-2024-22.2.00918 https://doi.org/10.57239/pjlss-2024-22.2.00918 NOUN gp-284 321 2 griffin griffin NOUN gp-284 321 3 , , PUNCT gp-284 321 4 p. p. NOUN gp-284 321 5 a. a. NOUN gp-284 321 6 , , PUNCT gp-284 321 7 lont lont ADV gp-284 321 8 , , PUNCT gp-284 321 9 d. d. PROPN gp-284 321 10 h. h. PROPN gp-284 321 11 , , PUNCT gp-284 321 12 & & CCONJ gp-284 321 13 sun sun PROPN gp-284 321 14 , , PUNCT gp-284 321 15 y. y. PROPN gp-284 321 16 ( ( PUNCT gp-284 321 17 2010 2010 NUM gp-284 321 18 ) ) PUNCT gp-284 321 19 . . PUNCT gp-284 322 1 agency agency NOUN gp-284 322 2 problems problem NOUN gp-284 322 3 and and CCONJ gp-284 322 4 audit audit NOUN gp-284 322 5 fees fee NOUN gp-284 322 6 : : PUNCT gp-284 322 7 further further ADJ gp-284 322 8 tests test NOUN gp-284 322 9 of of ADP gp-284 322 10 the the DET gp-284 322 11 free free ADJ gp-284 322 12 cash cash NOUN gp-284 322 13 flow flow NOUN gp-284 322 14 hypothesis hypothesis NOUN gp-284 322 15 . . PUNCT gp-284 323 1 accounting accounting NOUN gp-284 323 2 and and CCONJ gp-284 323 3 finance finance NOUN gp-284 323 4 , , PUNCT gp-284 323 5 50(2 50(2 NUM gp-284 323 6 ) ) PUNCT gp-284 323 7 , , PUNCT gp-284 323 8 321–350 321–350 NUM gp-284 323 9 . . PUNCT gp-284 324 1 https://doi.org/10.1111/j.1467-629x.2009.00327.x https://doi.org/10.1111/j.1467-629x.2009.00327.x PROPN gp-284 324 2 hartono hartono PROPN gp-284 324 3 , , PUNCT gp-284 324 4 s. s. PROPN gp-284 324 5 , , PUNCT gp-284 324 6 al al PROPN gp-284 324 7 musadieq musadieq NOUN gp-284 324 8 , , PUNCT gp-284 324 9 m. m. NOUN gp-284 324 10 , , PUNCT gp-284 324 11 rahardjo rahardjo PROPN gp-284 324 12 , , PUNCT gp-284 324 13 k. k. PROPN gp-284 324 14 , , PUNCT gp-284 324 15 & & CCONJ gp-284 324 16 afrianty afrianty NOUN gp-284 324 17 , , PUNCT gp-284 324 18 t. t. PROPN gp-284 324 19 w. w. PROPN gp-284 324 20 ( ( PUNCT gp-284 324 21 2023 2023 NUM gp-284 324 22 ) ) PUNCT gp-284 324 23 . . PUNCT gp-284 325 1 the the DET gp-284 325 2 critical critical ADJ gp-284 325 3 factors factor NOUN gp-284 325 4 affecting affect VERB gp-284 325 5 the the DET gp-284 325 6 implementation implementation NOUN gp-284 325 7 of of ADP gp-284 325 8 corporate corporate ADJ gp-284 325 9 governance governance NOUN gp-284 325 10 in in ADP gp-284 325 11 indonesia indonesia PROPN gp-284 325 12 : : PUNCT gp-284 325 13 a a DET gp-284 325 14 structural structural ADJ gp-284 325 15 equation equation NOUN gp-284 325 16 modeling model VERB gp-284 325 17 analysis analysis NOUN gp-284 325 18 . . PUNCT gp-284 326 1 economies economy NOUN gp-284 326 2 , , PUNCT gp-284 326 3 11(5 11(5 NUM gp-284 326 4 ) ) PUNCT gp-284 326 5 . . PUNCT gp-284 327 1 https://doi.org/10.3390/economies11050139 https://doi.org/10.3390/economies11050139 PROPN gp-284 327 2 heo heo PROPN gp-284 327 3 , , PUNCT gp-284 327 4 j. j. PROPN gp-284 327 5 s. s. PROPN gp-284 327 6 , , PUNCT gp-284 327 7 kwon kwon PROPN gp-284 327 8 , , PUNCT gp-284 327 9 s. s. PROPN gp-284 327 10 y. y. PROPN gp-284 327 11 , , PUNCT gp-284 327 12 & & CCONJ gp-284 327 13 tan tan PROPN gp-284 327 14 , , PUNCT gp-284 327 15 h. h. PROPN gp-284 327 16 t. t. PROPN gp-284 327 17 ( ( PUNCT gp-284 327 18 2021 2021 NUM gp-284 327 19 ) ) PUNCT gp-284 327 20 . . PUNCT gp-284 328 1 auditors auditor NOUN gp-284 328 2 ’ ’ PART gp-284 328 3 responses response NOUN gp-284 328 4 to to PART gp-284 328 5 workload workload NOUN gp-284 328 6 imbalance imbalance NOUN gp-284 328 7 and and CCONJ gp-284 328 8 the the DET gp-284 328 9 impact impact NOUN gp-284 328 10 on on ADP gp-284 328 11 audit audit NOUN gp-284 328 12 quality quality NOUN gp-284 328 13 . . PUNCT gp-284 329 1 contemporary contemporary ADJ gp-284 329 2 accounting accounting NOUN gp-284 329 3 research research NOUN gp-284 329 4 , , PUNCT gp-284 329 5 38(1 38(1 NUM gp-284 329 6 ) ) PUNCT gp-284 329 7 , , PUNCT gp-284 329 8 338–375 338–375 NUM gp-284 329 9 . . PUNCT gp-284 330 1 https://doi.org/10.1111/1911-3846.12612 https://doi.org/10.1111/1911-3846.12612 PROPN gp-284 330 2 hossain hossain PROPN gp-284 330 3 , , PUNCT gp-284 330 4 s. s. PROPN gp-284 330 5 , , PUNCT gp-284 330 6 coulton coulton PROPN gp-284 330 7 , , PUNCT gp-284 330 8 j. j. PROPN gp-284 330 9 , , PUNCT gp-284 330 10 & & CCONJ gp-284 330 11 wang wang PROPN gp-284 330 12 , , PUNCT gp-284 330 13 j. j. PROPN gp-284 330 14 j. j. PROPN gp-284 330 15 ( ( PUNCT gp-284 330 16 2023 2023 NUM gp-284 330 17 ) ) PUNCT gp-284 330 18 . . PUNCT gp-284 331 1 client client NOUN gp-284 331 2 importance importance NOUN gp-284 331 3 and and CCONJ gp-284 331 4 audit audit NOUN gp-284 331 5 quality quality NOUN gp-284 331 6 at at ADP gp-284 331 7 the the DET gp-284 331 8 individual individual ADJ gp-284 331 9 audit audit NOUN gp-284 331 10 partner partner NOUN gp-284 331 11 , , PUNCT gp-284 331 12 office office NOUN gp-284 331 13 , , PUNCT gp-284 331 14 and and CCONJ gp-284 331 15 firm firm ADJ gp-284 331 16 levels level NOUN gp-284 331 17 . . PUNCT gp-284 332 1 abacus abacus PROPN gp-284 332 2 , , PUNCT gp-284 332 3 59(2 59(2 NUM gp-284 332 4 ) ) PUNCT gp-284 332 5 , , PUNCT gp-284 332 6 650–696 650–696 NUM gp-284 332 7 . . PUNCT gp-284 333 1 https://doi.org/10.1111/abac.12289 https://doi.org/10.1111/abac.12289 PROPN gp-284 333 2 hwang hwang PROPN gp-284 333 3 , , PUNCT gp-284 333 4 s. s. PROPN gp-284 333 5 , , PUNCT gp-284 333 6 & & CCONJ gp-284 333 7 hong hong PROPN gp-284 333 8 , , PUNCT gp-284 333 9 p. p. PROPN gp-284 333 10 k. k. PROPN gp-284 333 11 ( ( PUNCT gp-284 333 12 2022 2022 NUM gp-284 333 13 ) ) PUNCT gp-284 333 14 . . PUNCT gp-284 334 1 auditors auditor NOUN gp-284 334 2 ’ ’ PART gp-284 334 3 workload workload NOUN gp-284 334 4 and and CCONJ gp-284 334 5 audit audit VERB gp-284 334 6 quality quality NOUN gp-284 334 7 under under ADP gp-284 334 8 audit audit NOUN gp-284 334 9 hour hour NOUN gp-284 334 10 budget budget NOUN gp-284 334 11 pressure pressure NOUN gp-284 334 12 : : PUNCT gp-284 334 13 evidence evidence NOUN gp-284 334 14 from from ADP gp-284 334 15 the the DET gp-284 334 16 korean korean ADJ gp-284 334 17 audit audit NOUN gp-284 334 18 market market NOUN gp-284 334 19 . . PUNCT gp-284 335 1 international international ADJ gp-284 335 2 journal journal PROPN gp-284 335 3 of of ADP gp-284 335 4 auditing auditing NOUN gp-284 335 5 , , PUNCT gp-284 335 6 26(3 26(3 NUM gp-284 335 7 ) ) PUNCT gp-284 335 8 , , PUNCT gp-284 335 9 371–387 371–387 NUM gp-284 335 10 . . PUNCT gp-284 336 1 https://doi.org/10.1111/ijau.12286 https://doi.org/10.1111/ijau.12286 ADJ gp-284 336 2 international international ADJ gp-284 336 3 forum forum NOUN gp-284 336 4 of of ADP gp-284 336 5 independent independent ADJ gp-284 336 6 audit audit NOUN gp-284 336 7 regulators regulator NOUN gp-284 336 8 . . PUNCT gp-284 337 1 ( ( PUNCT gp-284 337 2 2024 2024 NUM gp-284 337 3 ) ) PUNCT gp-284 337 4 . . PUNCT gp-284 338 1 survey survey NOUN gp-284 338 2 of of ADP gp-284 338 3 inspection inspection NOUN gp-284 338 4 findings finding NOUN gp-284 338 5 2023 2023 NUM gp-284 338 6 . . PUNCT gp-284 339 1 www.ifiar.org www.ifiar.org PROPN gp-284 339 2 islam islam PROPN gp-284 339 3 , , PUNCT gp-284 339 4 m. m. PROPN gp-284 339 5 r. r. PROPN gp-284 339 6 ( ( PUNCT gp-284 339 7 2018 2018 NUM gp-284 339 8 ) ) PUNCT gp-284 339 9 . . PUNCT gp-284 340 1 sample sample NOUN gp-284 340 2 size size NOUN gp-284 340 3 and and CCONJ gp-284 340 4 its its PRON gp-284 340 5 role role NOUN gp-284 340 6 in in ADP gp-284 340 7 central central ADJ gp-284 340 8 limit limit NOUN gp-284 340 9 theorem theorem NOUN gp-284 340 10 ( ( PUNCT gp-284 340 11 clt clt PROPN gp-284 340 12 ) ) PUNCT gp-284 340 13 . . PUNCT gp-284 341 1 international international ADJ gp-284 341 2 journal journal PROPN gp-284 341 3 of of ADP gp-284 341 4 physics physics PROPN gp-284 341 5 & & CCONJ gp-284 341 6 mathematics mathematics PROPN gp-284 341 7 , , PUNCT gp-284 341 8 1 1 NUM gp-284 341 9 , , PUNCT gp-284 341 10 37–47 37–47 NUM gp-284 341 11 . . NOUN gp-284 341 12 https://doi.org/10.31295/ijpm.v1n1.42 https://doi.org/10.31295/ijpm.v1n1.42 PROPN gp-284 341 13 kissin kissin PROPN gp-284 341 14 , , PUNCT gp-284 341 15 e. e. PROPN gp-284 341 16 , , PUNCT gp-284 341 17 & & CCONJ gp-284 341 18 gray gray ADJ gp-284 341 19 , , PUNCT gp-284 341 20 a. a. NOUN gp-284 341 21 ( ( PUNCT gp-284 341 22 2025 2025 NUM gp-284 341 23 , , PUNCT gp-284 341 24 may may AUX gp-284 341 25 20 20 NUM gp-284 341 26 ) ) PUNCT gp-284 341 27 . . PUNCT gp-284 342 1 ey ey INTJ gp-284 342 2 accused accuse VERB gp-284 342 3 of of ADP gp-284 342 4 β€˜ ' PUNCT gp-284 342 5 serious serious ADJ gp-284 342 6 ’ ' PUNCT gp-284 342 7 failings failing NOUN gp-284 342 8 in in ADP gp-284 342 9 audits audits NOUN gp-284 342 10 of of ADP gp-284 342 11 collapsed collapse VERB gp-284 342 12 nmc nmc PROPN gp-284 342 13 health health PROPN gp-284 342 14 . . PUNCT gp-284 343 1 financial financial ADJ gp-284 343 2 times time NOUN gp-284 343 3 . . PUNCT gp-284 344 1 https://www.ft.com/content/f2420f88-9b3b-40bf-b13040d9ed596acc https://www.ft.com/content/f2420f88-9b3b-40bf-b13040d9ed596acc PROPN gp-284 344 2 american american PROPN gp-284 344 3 journal journal PROPN gp-284 344 4 of of ADP gp-284 344 5 economic economic ADJ gp-284 344 6 and and CCONJ gp-284 344 7 management management NOUN gp-284 344 8 business business NOUN gp-284 344 9 vol vol NOUN gp-284 344 10 . . PROPN gp-284 345 1 4 4 NUM gp-284 345 2 no no NOUN gp-284 345 3 . . NOUN gp-284 346 1 7 7 NUM gp-284 346 2 july july PROPN gp-284 346 3 2025 2025 NUM gp-284 346 4 1020 1020 NUM gp-284 346 5 knechel knechel PROPN gp-284 346 6 , , PUNCT gp-284 346 7 w. w. PROPN gp-284 346 8 r. r. PROPN gp-284 346 9 , , PUNCT gp-284 346 10 krishnan krishnan PROPN gp-284 346 11 , , PUNCT gp-284 346 12 g. g. PROPN gp-284 346 13 v. v. PROPN gp-284 346 14 , , PUNCT gp-284 346 15 pevzner pevzner NOUN gp-284 346 16 , , PUNCT gp-284 346 17 m. m. NOUN gp-284 346 18 , , PUNCT gp-284 346 19 bhaskar bhaskar NOUN gp-284 346 20 , , PUNCT gp-284 346 21 l. l. PROPN gp-284 346 22 s. s. PROPN gp-284 346 23 , , PUNCT gp-284 346 24 & & CCONJ gp-284 346 25 velury velury NOUN gp-284 346 26 , , PUNCT gp-284 346 27 u. u. PROPN gp-284 346 28 ( ( PUNCT gp-284 346 29 2013 2013 NUM gp-284 346 30 ) ) PUNCT gp-284 346 31 . . PUNCT gp-284 347 1 audit audit NOUN gp-284 347 2 quality quality NOUN gp-284 347 3 indicators indicator NOUN gp-284 347 4 : : PUNCT gp-284 347 5 insights insight NOUN gp-284 347 6 from from ADP gp-284 347 7 the the DET gp-284 347 8 academic academic ADJ gp-284 347 9 literature literature NOUN gp-284 347 10 . . PUNCT gp-284 348 1 auditing auditing NOUN gp-284 348 2 : : PUNCT gp-284 348 3 a a DET gp-284 348 4 journal journal NOUN gp-284 348 5 of of ADP gp-284 348 6 practice practice NOUN gp-284 348 7 & & CCONJ gp-284 348 8 theory theory NOUN gp-284 348 9 , , PUNCT gp-284 348 10 32 32 NUM gp-284 348 11 . . PUNCT gp-284 349 1 https://doi.org/10.2139/ssrn.2040754 https://doi.org/10.2139/ssrn.2040754 PROPN gp-284 349 2 lΓ³pez lΓ³pez PROPN gp-284 349 3 , , PUNCT gp-284 349 4 d. d. PROPN gp-284 349 5 m. m. PROPN gp-284 349 6 , , PUNCT gp-284 349 7 & & CCONJ gp-284 349 8 peters peters PROPN gp-284 349 9 , , PUNCT gp-284 349 10 g. g. PROPN gp-284 349 11 f. f. PROPN gp-284 349 12 ( ( PUNCT gp-284 349 13 2011 2011 NUM gp-284 349 14 ) ) PUNCT gp-284 349 15 . . PUNCT gp-284 350 1 auditor auditor NOUN gp-284 350 2 workload workload NOUN gp-284 350 3 compression compression NOUN gp-284 350 4 and and CCONJ gp-284 350 5 busy busy ADJ gp-284 350 6 season season NOUN gp-284 350 7 auditor auditor NOUN gp-284 350 8 switching switching NOUN gp-284 350 9 . . PUNCT gp-284 351 1 accounting accounting NOUN gp-284 351 2 horizons horizon NOUN gp-284 351 3 american american PROPN gp-284 351 4 accounting accounting PROPN gp-284 351 5 association association PROPN gp-284 351 6 , , PUNCT gp-284 351 7 25(2 25(2 NUM gp-284 351 8 ) ) PUNCT gp-284 351 9 . . PUNCT gp-284 352 1 https://doi.org/10.2308/a https://doi.org/10.2308/a PROPN gp-284 352 2 majidah majidah PROPN gp-284 352 3 , , PUNCT gp-284 352 4 m. m. NOUN gp-284 352 5 , , PUNCT gp-284 352 6 isynuwardhana isynuwardhana PROPN gp-284 352 7 , , PUNCT gp-284 352 8 d. d. PROPN gp-284 352 9 , , PUNCT gp-284 352 10 & & CCONJ gp-284 352 11 anna anna PROPN gp-284 352 12 , , PUNCT gp-284 352 13 y. y. PROPN gp-284 352 14 d. d. PROPN gp-284 352 15 ( ( PUNCT gp-284 352 16 2018 2018 NUM gp-284 352 17 ) ) PUNCT gp-284 352 18 . . PUNCT gp-284 353 1 audit audit NOUN gp-284 353 2 quality quality NOUN gp-284 353 3 : : PUNCT gp-284 353 4 time time NOUN gp-284 353 5 budget budget NOUN gp-284 353 6 pressure pressure NOUN gp-284 353 7 , , PUNCT gp-284 353 8 dysfunctional dysfunctional ADJ gp-284 353 9 auditor auditor NOUN gp-284 353 10 behaviour behaviour NOUN gp-284 353 11 and and CCONJ gp-284 353 12 the the DET gp-284 353 13 understanding understanding NOUN gp-284 353 14 of of ADP gp-284 353 15 information information NOUN gp-284 353 16 technology technology NOUN gp-284 353 17 as as ADP gp-284 353 18 moderator moderator NOUN gp-284 353 19 . . PUNCT gp-284 354 1 smart smart ADJ gp-284 354 2 collaboration collaboration NOUN gp-284 354 3 for for ADP gp-284 354 4 business business NOUN gp-284 354 5 in in ADP gp-284 354 6 technology technology NOUN gp-284 354 7 and and CCONJ gp-284 354 8 information information NOUN gp-284 354 9 industries industry NOUN gp-284 354 10 , , PUNCT gp-284 354 11 2016 2016 NUM gp-284 354 12 : : PUNCT gp-284 354 13 scbtii scbtii PROPN gp-284 354 14 proceeding proceeding NOUN gp-284 354 15 , , PUNCT gp-284 354 16 295–301 295–301 NUM gp-284 354 17 . . PUNCT gp-284 355 1 mansur mansur PROPN gp-284 355 2 , , PUNCT gp-284 355 3 h. h. PROPN gp-284 355 4 , , PUNCT gp-284 355 5 aziz aziz PROPN gp-284 355 6 , , PUNCT gp-284 355 7 a. a. PROPN gp-284 355 8 r. r. PROPN gp-284 355 9 a. a. PROPN gp-284 355 10 , , PUNCT gp-284 355 11 meero meero NOUN gp-284 355 12 , , PUNCT gp-284 355 13 a. a. NOUN gp-284 355 14 , , PUNCT gp-284 355 15 & & CCONJ gp-284 355 16 shatnawi shatnawi PROPN gp-284 355 17 , , PUNCT gp-284 355 18 a. a. NOUN gp-284 355 19 ( ( PUNCT gp-284 355 20 2022 2022 NUM gp-284 355 21 ) ) PUNCT gp-284 355 22 . . PUNCT gp-284 356 1 the the DET gp-284 356 2 perceptions perception NOUN gp-284 356 3 of of ADP gp-284 356 4 external external ADJ gp-284 356 5 auditors auditor NOUN gp-284 356 6 on on ADP gp-284 356 7 the the DET gp-284 356 8 relationship relationship NOUN gp-284 356 9 between between ADP gp-284 356 10 audit audit NOUN gp-284 356 11 fees fee NOUN gp-284 356 12 and and CCONJ gp-284 356 13 audit audit NOUN gp-284 356 14 quality quality NOUN gp-284 356 15 . . PUNCT gp-284 357 1 cogent cogent NOUN gp-284 357 2 business business NOUN gp-284 357 3 and and CCONJ gp-284 357 4 management management NOUN gp-284 357 5 , , PUNCT gp-284 357 6 9(1 9(1 NUM gp-284 357 7 ) ) PUNCT gp-284 357 8 . . PUNCT gp-284 358 1 https://doi.org/10.1080/23311975.2022.2113203 https://doi.org/10.1080/23311975.2022.2113203 PROPN gp-284 358 2 mao mao PROPN gp-284 358 3 , , PUNCT gp-284 358 4 j. j. PROPN gp-284 358 5 , , PUNCT gp-284 358 6 ettredge ettredge NOUN gp-284 358 7 , , PUNCT gp-284 358 8 m. m. NOUN gp-284 358 9 , , PUNCT gp-284 358 10 & & CCONJ gp-284 358 11 stone stone NOUN gp-284 358 12 , , PUNCT gp-284 358 13 m. m. NOUN gp-284 358 14 ( ( PUNCT gp-284 358 15 2020 2020 NUM gp-284 358 16 ) ) PUNCT gp-284 358 17 . . PUNCT gp-284 359 1 group group NOUN gp-284 359 2 audits audits PROPN gp-284 359 3 : : PUNCT gp-284 359 4 are be AUX gp-284 359 5 audit audit NOUN gp-284 359 6 quality quality NOUN gp-284 359 7 and and CCONJ gp-284 359 8 price price NOUN gp-284 359 9 associated associate VERB gp-284 359 10 with with ADP gp-284 359 11 the the DET gp-284 359 12 lead lead ADJ gp-284 359 13 auditor auditor NOUN gp-284 359 14 ’s ’s PART gp-284 359 15 decision decision NOUN gp-284 359 16 to to PART gp-284 359 17 accept accept VERB gp-284 359 18 responsibility responsibility NOUN gp-284 359 19 ? ? PUNCT gp-284 360 1 journal journal NOUN gp-284 360 2 of of ADP gp-284 360 3 accounting accounting NOUN gp-284 360 4 and and CCONJ gp-284 360 5 public public ADJ gp-284 360 6 policy policy NOUN gp-284 360 7 , , PUNCT gp-284 360 8 39(2 39(2 NUM gp-284 360 9 ) ) PUNCT gp-284 360 10 . . PUNCT gp-284 361 1 https://doi.org/10.1016/j.jaccpubpol.2020.106718 https://doi.org/10.1016/j.jaccpubpol.2020.106718 PROPN gp-284 361 2 mnif mnif NOUN gp-284 361 3 , , PUNCT gp-284 361 4 y. y. PROPN gp-284 361 5 , , PUNCT gp-284 361 6 & & CCONJ gp-284 361 7 cherif cherif PROPN gp-284 361 8 , , PUNCT gp-284 361 9 i. i. PROPN gp-284 361 10 ( ( PUNCT gp-284 361 11 2022 2022 NUM gp-284 361 12 ) ) PUNCT gp-284 361 13 . . PUNCT gp-284 362 1 audit audit NOUN gp-284 362 2 partner partner NOUN gp-284 362 3 workload workload NOUN gp-284 362 4 , , PUNCT gp-284 362 5 gender gender NOUN gp-284 362 6 and and CCONJ gp-284 362 7 audit audit NOUN gp-284 362 8 quality quality NOUN gp-284 362 9 . . PUNCT gp-284 363 1 journal journal PROPN gp-284 363 2 of of ADP gp-284 363 3 applied apply VERB gp-284 363 4 accounting accounting NOUN gp-284 363 5 research research NOUN gp-284 363 6 , , PUNCT gp-284 363 7 23(5 23(5 NUM gp-284 363 8 ) ) PUNCT gp-284 363 9 , , PUNCT gp-284 363 10 1047–1070 1047–1070 NUM gp-284 363 11 . . PUNCT gp-284 364 1 https://doi.org/10.1108/jaar-082021-0219 https://doi.org/10.1108/jaar-082021-0219 ADJ gp-284 364 2 nasional nasional ADJ gp-284 364 3 kontan kontan NOUN gp-284 364 4 . . PUNCT gp-284 365 1 ( ( PUNCT gp-284 365 2 2021 2021 NUM gp-284 365 3 , , PUNCT gp-284 365 4 august august PROPN gp-284 365 5 5 5 NUM gp-284 365 6 ) ) PUNCT gp-284 365 7 . . PUNCT gp-284 366 1 manipulasi manipulasi PROPN gp-284 366 2 laporan laporan PROPN gp-284 366 3 keuangan keuangan PROPN gp-284 366 4 , , PUNCT gp-284 366 5 dua dua PROPN gp-284 366 6 eks eks PROPN gp-284 366 7 bos bos PROPN gp-284 366 8 tiga tiga PROPN gp-284 366 9 pilar pilar PROPN gp-284 366 10 ( ( PUNCT gp-284 366 11 aisa aisa NOUN gp-284 366 12 ) ) PUNCT gp-284 366 13 divonis divonis PROPN gp-284 366 14 4 4 NUM gp-284 366 15 tahun tahun PROPN gp-284 366 16 penjara penjara NOUN gp-284 366 17 . . PUNCT gp-284 367 1 nasional nasional ADJ gp-284 367 2 kontan kontan PROPN gp-284 367 3 . . PUNCT gp-284 368 1 nurbaiti nurbaiti PROPN gp-284 368 2 , , PUNCT gp-284 368 3 a. a. PROPN gp-284 368 4 , , PUNCT gp-284 368 5 & & CCONJ gp-284 368 6 sabilla sabilla PROPN gp-284 368 7 , , PUNCT gp-284 368 8 r. r. PROPN gp-284 368 9 ( ( PUNCT gp-284 368 10 2022 2022 NUM gp-284 368 11 ) ) PUNCT gp-284 368 12 . . PUNCT gp-284 369 1 audit audit NOUN gp-284 369 2 quality quality NOUN gp-284 369 3 : : PUNCT gp-284 369 4 client client NOUN gp-284 369 5 importance importance NOUN gp-284 369 6 , , PUNCT gp-284 369 7 audit audit NOUN gp-284 369 8 capacity capacity NOUN gp-284 369 9 stress stress NOUN gp-284 369 10 , , PUNCT gp-284 369 11 and and CCONJ gp-284 369 12 audit audit NOUN gp-284 369 13 fee fee NOUN gp-284 369 14 . . PUNCT gp-284 370 1 proceedings proceeding NOUN gp-284 370 2 of of ADP gp-284 370 3 the the DET gp-284 370 4 international international ADJ gp-284 370 5 conference conference NOUN gp-284 370 6 on on ADP gp-284 370 7 industrial industrial ADJ gp-284 370 8 engineering engineering NOUN gp-284 370 9 and and CCONJ gp-284 370 10 operations operation NOUN gp-284 370 11 management management NOUN gp-284 370 12 , , PUNCT gp-284 370 13 2217–2225 2217–2225 NUM gp-284 370 14 . . PUNCT gp-284 371 1 https://doi.org/10.46254/eu05.20220439 https://doi.org/10.46254/eu05.20220439 PROPN gp-284 371 2 pamungkas pamungkas PROPN gp-284 371 3 , , PUNCT gp-284 371 4 w. w. PROPN gp-284 371 5 a. a. PROPN gp-284 371 6 p. p. PROPN gp-284 371 7 , , PUNCT gp-284 371 8 & & CCONJ gp-284 371 9 gantyowati gantyowati PROPN gp-284 371 10 , , PUNCT gp-284 371 11 e. e. PROPN gp-284 371 12 ( ( PUNCT gp-284 371 13 2021 2021 NUM gp-284 371 14 ) ) PUNCT gp-284 371 15 . . PUNCT gp-284 372 1 the the DET gp-284 372 2 affecting affect VERB gp-284 372 3 factors factor NOUN gp-284 372 4 of of ADP gp-284 372 5 audit audit NOUN gp-284 372 6 quality quality NOUN gp-284 372 7 with with ADP gp-284 372 8 earnings earning NOUN gp-284 372 9 surprise surprise NOUN gp-284 372 10 benchmark benchmark NOUN gp-284 372 11 approach approach NOUN gp-284 372 12 as as ADP gp-284 372 13 a a DET gp-284 372 14 measure measure NOUN gp-284 372 15 of of ADP gp-284 372 16 audit audit NOUN gp-284 372 17 quality quality NOUN gp-284 372 18 . . PUNCT gp-284 373 1 european european PROPN gp-284 373 2 journal journal PROPN gp-284 373 3 of of ADP gp-284 373 4 business business NOUN gp-284 373 5 and and CCONJ gp-284 373 6 management management NOUN gp-284 373 7 research research NOUN gp-284 373 8 , , PUNCT gp-284 373 9 6(4 6(4 NUM gp-284 373 10 ) ) PUNCT gp-284 373 11 , , PUNCT gp-284 373 12 230–236 230–236 NUM gp-284 373 13 . . PUNCT gp-284 373 14 https://doi.org/10.24018/ejbmr.2021.6.4.983 https://doi.org/10.24018/ejbmr.2021.6.4.983 PROPN gp-284 373 15 quick quick PROPN gp-284 373 16 , , PUNCT gp-284 373 17 r. r. PROPN gp-284 373 18 , , PUNCT gp-284 373 19 sΓ‘nchez sΓ‘nchez PROPN gp-284 373 20 toledano toledano PROPN gp-284 373 21 , , PUNCT gp-284 373 22 d. d. PROPN gp-284 373 23 , , PUNCT gp-284 373 24 & & CCONJ gp-284 373 25 sΓ‘nchez sΓ‘nchez PROPN gp-284 373 26 toledano toledano PROPN gp-284 373 27 , , PUNCT gp-284 373 28 j. j. PROPN gp-284 373 29 ( ( PUNCT gp-284 373 30 2024 2024 NUM gp-284 373 31 ) ) PUNCT gp-284 373 32 . . PUNCT gp-284 374 1 measures measure NOUN gp-284 374 2 for for ADP gp-284 374 3 enhancing enhance VERB gp-284 374 4 auditor auditor NOUN gp-284 374 5 independence independence NOUN gp-284 374 6 : : PUNCT gp-284 374 7 perceptions perception NOUN gp-284 374 8 of of ADP gp-284 374 9 spanish spanish ADJ gp-284 374 10 non non ADJ gp-284 374 11 - - ADJ gp-284 374 12 professional professional ADJ gp-284 374 13 investors investor NOUN gp-284 374 14 and and CCONJ gp-284 374 15 auditors auditor NOUN gp-284 374 16 . . PUNCT gp-284 375 1 european european ADJ gp-284 375 2 research research PROPN gp-284 375 3 on on ADP gp-284 375 4 management management NOUN gp-284 375 5 and and CCONJ gp-284 375 6 business business NOUN gp-284 375 7 economics economic NOUN gp-284 375 8 , , PUNCT gp-284 375 9 30(2 30(2 NUM gp-284 375 10 ) ) PUNCT gp-284 375 11 . . PUNCT gp-284 376 1 https://doi.org/10.1016/j.iedeen.2024.100250 https://doi.org/10.1016/j.iedeen.2024.100250 PROPN gp-284 376 2 rijal rijal PROPN gp-284 376 3 , , PUNCT gp-284 376 4 s. s. PROPN gp-284 376 5 , , PUNCT gp-284 376 6 bakri bakri PROPN gp-284 376 7 , , PUNCT gp-284 376 8 a. a. NOUN gp-284 376 9 a. a. PROPN gp-284 376 10 , , PUNCT gp-284 376 11 & & CCONJ gp-284 376 12 arjang arjang PROPN gp-284 376 13 . . PUNCT gp-284 377 1 ( ( PUNCT gp-284 377 2 2023 2023 NUM gp-284 377 3 ) ) PUNCT gp-284 377 4 . . PUNCT gp-284 378 1 effect effect NOUN gp-284 378 2 of of ADP gp-284 378 3 auditor auditor NOUN gp-284 378 4 specialization specialization PROPN gp-284 378 5 , , PUNCT gp-284 378 6 auditor auditor NOUN gp-284 378 7 characteristics characteristic NOUN gp-284 378 8 , , PUNCT gp-284 378 9 board board NOUN gp-284 378 10 independence independence NOUN gp-284 378 11 on on ADP gp-284 378 12 audit audit NOUN gp-284 378 13 quality quality NOUN gp-284 378 14 through through ADP gp-284 378 15 intellectual intellectual ADJ gp-284 378 16 capital capital NOUN gp-284 378 17 : : PUNCT gp-284 378 18 study study NOUN gp-284 378 19 on on ADP gp-284 378 20 service service NOUN gp-284 378 21 companies company NOUN gp-284 378 22 . . PUNCT gp-284 379 1 the the DET gp-284 379 2 es es X gp-284 379 3 accounting accounting NOUN gp-284 379 4 and and CCONJ gp-284 379 5 finance finance NOUN gp-284 379 6 , , PUNCT gp-284 379 7 1(02 1(02 NUM gp-284 379 8 ) ) PUNCT gp-284 379 9 , , PUNCT gp-284 379 10 95–103 95–103 NUM gp-284 379 11 . . PUNCT gp-284 379 12 https://doi.org/10.58812/esaf.v1i02.66 https://doi.org/10.58812/esaf.v1i02.66 PROPN gp-284 379 13 saraswati saraswati PROPN gp-284 379 14 , , PUNCT gp-284 379 15 r. r. PROPN gp-284 379 16 s. s. PROPN gp-284 379 17 , , PUNCT gp-284 379 18 yadiati yadiati PROPN gp-284 379 19 , , PUNCT gp-284 379 20 w. w. PROPN gp-284 379 21 , , PUNCT gp-284 379 22 suharman suharman NOUN gp-284 379 23 , , PUNCT gp-284 379 24 h. h. PROPN gp-284 379 25 , , PUNCT gp-284 379 26 & & CCONJ gp-284 379 27 soemantri soemantri PROPN gp-284 379 28 , , PUNCT gp-284 379 29 r. r. PROPN gp-284 379 30 ( ( PUNCT gp-284 379 31 2024 2024 NUM gp-284 379 32 ) ) PUNCT gp-284 379 33 . . PUNCT gp-284 380 1 corporate corporate ADJ gp-284 380 2 governance governance NOUN gp-284 380 3 , , PUNCT gp-284 380 4 intellectual intellectual ADJ gp-284 380 5 capital capital NOUN gp-284 380 6 , , PUNCT gp-284 380 7 and and CCONJ gp-284 380 8 organizational organizational ADJ gp-284 380 9 culture culture NOUN gp-284 380 10 : : PUNCT gp-284 380 11 their their PRON gp-284 380 12 influence influence NOUN gp-284 380 13 on on ADP gp-284 380 14 lean lean ADJ gp-284 380 15 manufacturing manufacturing NOUN gp-284 380 16 and and CCONJ gp-284 380 17 firm firm ADJ gp-284 380 18 value value NOUN gp-284 380 19 . . PUNCT gp-284 381 1 cogent cogent NOUN gp-284 381 2 business business NOUN gp-284 381 3 and and CCONJ gp-284 381 4 management management NOUN gp-284 381 5 , , PUNCT gp-284 381 6 11(1 11(1 NUM gp-284 381 7 ) ) PUNCT gp-284 381 8 . . PUNCT gp-284 382 1 https://doi.org/10.1080/23311975.2024.2382335 https://doi.org/10.1080/23311975.2024.2382335 X gp-284 382 2 shubita shubita NOUN gp-284 382 3 , , PUNCT gp-284 382 4 m. m. PROPN gp-284 382 5 f. f. PROPN gp-284 382 6 , , PUNCT gp-284 382 7 alrawashedh alrawashedh PROPN gp-284 382 8 , , PUNCT gp-284 382 9 n. n. PROPN gp-284 382 10 h. h. PROPN gp-284 382 11 , , PUNCT gp-284 382 12 & & CCONJ gp-284 382 13 alqam alqam PROPN gp-284 382 14 , , PUNCT gp-284 382 15 m. m. NOUN gp-284 382 16 a. a. NOUN gp-284 382 17 ( ( PUNCT gp-284 382 18 2024 2024 NUM gp-284 382 19 ) ) PUNCT gp-284 382 20 . . PUNCT gp-284 383 1 relationship relationship NOUN gp-284 383 2 between between ADP gp-284 383 3 corporate corporate ADJ gp-284 383 4 governance governance NOUN gp-284 383 5 and and CCONJ gp-284 383 6 audit audit NOUN gp-284 383 7 quality quality NOUN gp-284 383 8 in in ADP gp-284 383 9 the the DET gp-284 383 10 industry industry NOUN gp-284 383 11 sector sector NOUN gp-284 383 12 : : PUNCT gp-284 383 13 moderating moderate VERB gp-284 383 14 role role NOUN gp-284 383 15 of of ADP gp-284 383 16 firm firm ADJ gp-284 383 17 performance performance NOUN gp-284 383 18 . . PUNCT gp-284 384 1 problems problem NOUN gp-284 384 2 and and CCONJ gp-284 384 3 perspectives perspective NOUN gp-284 384 4 in in ADP gp-284 384 5 management management NOUN gp-284 384 6 , , PUNCT gp-284 384 7 22(3 22(3 NUM gp-284 384 8 ) ) PUNCT gp-284 384 9 , , PUNCT gp-284 384 10 643–652 643–652 NUM gp-284 384 11 . . PUNCT gp-284 385 1 https://doi.org/10.21511/ppm.22(3).2024.49 https://doi.org/10.21511/ppm.22(3).2024.49 PART gp-284 386 1 copyright copyright NOUN gp-284 386 2 holders holder NOUN gp-284 386 3 : : PUNCT gp-284 386 4 septia septia PROPN gp-284 386 5 mitha mitha PROPN gp-284 386 6 caesaria caesaria PROPN gp-284 386 7 , , PUNCT gp-284 386 8 majidah majidah PROPN gp-284 386 9 ( ( PUNCT gp-284 386 10 2025 2025 NUM gp-284 386 11 ) ) PUNCT gp-284 386 12 first first ADJ gp-284 386 13 publication publication NOUN gp-284 386 14 right right NOUN gp-284 386 15 : : PUNCT gp-284 386 16 ajemb ajemb PROPN gp-284 386 17 – – PUNCT gp-284 386 18 american american ADJ gp-284 386 19 journal journal PROPN gp-284 386 20 of of ADP gp-284 386 21 economic economic ADJ gp-284 386 22 and and CCONJ gp-284 386 23 management management NOUN gp-284 386 24 business business NOUN