id	sid	tid	token	lemma	pos
gp-300	1	1	american	american	PROPN
gp-300	1	2	journal	journal	PROPN
gp-300	1	3	of	of	ADP
gp-300	1	4	economic	economic	ADJ
gp-300	1	5	and	and	CCONJ
gp-300	1	6	management	management	NOUN
gp-300	1	7	business	business	NOUN
gp-300	1	8	p	p	X
gp-300	1	9	-	-	PUNCT
gp-300	1	10	issn	issn	NOUN
gp-300	1	11	:	:	PUNCT
gp-300	1	12	xxxx	xxxx	ADJ
gp-300	1	13	-	-	PUNCT
gp-300	1	14	xxxx	xxxx	ADJ
gp-300	1	15	e	e	NOUN
gp-300	1	16	-	-	NOUN
gp-300	1	17	issn	issn	ADJ
gp-300	1	18	:	:	PUNCT
gp-300	1	19	2835	2835	NUM
gp-300	1	20	-	-	SYM
gp-300	1	21	5199	5199	NUM
gp-300	1	22	vol	vol	NOUN
gp-300	1	23	.	.	PROPN
gp-300	1	24	4	4	NUM
gp-300	1	25	no	no	NOUN
gp-300	1	26	.	.	NOUN
gp-300	2	1	9	9	NUM
gp-300	2	2	september	september	PROPN
gp-300	2	3	2025	2025	NUM
gp-300	2	4	1535	1535	NUM
gp-300	2	5	the	the	DET
gp-300	2	6	effect	effect	NOUN
gp-300	2	7	of	of	ADP
gp-300	2	8	earnings	earning	NOUN
gp-300	2	9	volatility	volatility	NOUN
gp-300	2	10	,	,	PUNCT
gp-300	2	11	audit	audit	NOUN
gp-300	2	12	committee	committee	NOUN
gp-300	2	13	meetings	meeting	NOUN
gp-300	2	14	,	,	PUNCT
gp-300	2	15	and	and	CCONJ
gp-300	2	16	audit	audit	NOUN
gp-300	2	17	tenure	tenure	NOUN
gp-300	2	18	on	on	ADP
gp-300	2	19	audit	audit	NOUN
gp-300	2	20	report	report	NOUN
gp-300	2	21	lag	lag	VERB
gp-300	2	22	with	with	ADP
gp-300	2	23	auditor	auditor	NOUN
gp-300	2	24	industry	industry	NOUN
gp-300	2	25	specialization	specialization	NOUN
gp-300	2	26	as	as	ADP
gp-300	2	27	moderation	moderation	NOUN
gp-300	2	28	restika	restika	NOUN
gp-300	2	29	okta	okta	PROPN
gp-300	2	30	rachmawati	rachmawati	PROPN
gp-300	2	31	,	,	PUNCT
gp-300	2	32	galuh	galuh	PROPN
gp-300	2	33	tresna	tresna	PROPN
gp-300	2	34	murti	murti	PROPN
gp-300	2	35	universitas	universita	NOUN
gp-300	2	36	telkom	telkom	NOUN
gp-300	2	37	,	,	PUNCT
gp-300	2	38	indonesia	indonesia	PROPN
gp-300	2	39	emails	email	NOUN
gp-300	2	40	:	:	PUNCT
gp-300	2	41	restikaoktr@student.telkomuniversity.ac.id	restikaoktr@student.telkomuniversity.ac.id	NOUN
gp-300	2	42	,	,	PUNCT
gp-300	2	43	galuht@telkomuniversity.ac.id	galuht@telkomuniversity.ac.id	NOUN
gp-300	2	44	abstract	abstract	NOUN
gp-300	2	45	this	this	DET
gp-300	2	46	study	study	NOUN
gp-300	2	47	aims	aim	VERB
gp-300	2	48	to	to	PART
gp-300	2	49	analyze	analyze	VERB
gp-300	2	50	the	the	DET
gp-300	2	51	effect	effect	NOUN
gp-300	2	52	of	of	ADP
gp-300	2	53	earnings	earning	NOUN
gp-300	2	54	volatility	volatility	NOUN
gp-300	2	55	,	,	PUNCT
gp-300	2	56	audit	audit	NOUN
gp-300	2	57	committee	committee	NOUN
gp-300	2	58	meetings	meeting	NOUN
gp-300	2	59	,	,	PUNCT
gp-300	2	60	and	and	CCONJ
gp-300	2	61	audit	audit	NOUN
gp-300	2	62	tenure	tenure	NOUN
gp-300	2	63	on	on	ADP
gp-300	2	64	audit	audit	NOUN
gp-300	2	65	report	report	NOUN
gp-300	2	66	lag	lag	VERB
gp-300	2	67	with	with	ADP
gp-300	2	68	auditor	auditor	NOUN
gp-300	2	69	industry	industry	NOUN
gp-300	2	70	specialization	specialization	NOUN
gp-300	2	71	as	as	ADP
gp-300	2	72	a	a	DET
gp-300	2	73	moderating	moderate	VERB
gp-300	2	74	variable	variable	NOUN
gp-300	2	75	in	in	ADP
gp-300	2	76	food	food	NOUN
gp-300	2	77	and	and	CCONJ
gp-300	2	78	beverage	beverage	NOUN
gp-300	2	79	sector	sector	NOUN
gp-300	2	80	companies	company	NOUN
gp-300	2	81	listed	list	VERB
gp-300	2	82	on	on	ADP
gp-300	2	83	the	the	DET
gp-300	2	84	indonesia	indonesia	PROPN
gp-300	2	85	stock	stock	PROPN
gp-300	2	86	exchange	exchange	PROPN
gp-300	2	87	(	(	PUNCT
gp-300	2	88	idx	idx	PROPN
gp-300	2	89	)	)	PUNCT
gp-300	2	90	for	for	ADP
gp-300	2	91	the	the	DET
gp-300	2	92	period	period	NOUN
gp-300	2	93	2019–2024	2019–2024	NUM
gp-300	2	94	.	.	PUNCT
gp-300	3	1	this	this	DET
gp-300	3	2	study	study	NOUN
gp-300	3	3	uses	use	VERB
gp-300	3	4	a	a	DET
gp-300	3	5	quantitative	quantitative	ADJ
gp-300	3	6	approach	approach	NOUN
gp-300	3	7	with	with	ADP
gp-300	3	8	secondary	secondary	ADJ
gp-300	3	9	data	datum	NOUN
gp-300	3	10	obtained	obtain	VERB
gp-300	3	11	from	from	ADP
gp-300	3	12	annual	annual	ADJ
gp-300	3	13	financial	financial	ADJ
gp-300	3	14	reports	report	NOUN
gp-300	3	15	.	.	PUNCT
gp-300	4	1	the	the	DET
gp-300	4	2	sample	sample	NOUN
gp-300	4	3	consists	consist	VERB
gp-300	4	4	of	of	ADP
gp-300	4	5	22	22	NUM
gp-300	4	6	food	food	NOUN
gp-300	4	7	and	and	CCONJ
gp-300	4	8	beverage	beverage	NOUN
gp-300	4	9	companies	company	NOUN
gp-300	4	10	selected	select	VERB
gp-300	4	11	using	use	VERB
gp-300	4	12	the	the	DET
gp-300	4	13	purposive	purposive	ADJ
gp-300	4	14	sampling	sampling	NOUN
gp-300	4	15	method	method	NOUN
gp-300	4	16	.	.	PUNCT
gp-300	5	1	the	the	DET
gp-300	5	2	data	datum	NOUN
gp-300	5	3	analysis	analysis	NOUN
gp-300	5	4	technique	technique	NOUN
gp-300	5	5	used	use	VERB
gp-300	5	6	is	be	AUX
gp-300	5	7	panel	panel	NOUN
gp-300	5	8	data	datum	NOUN
gp-300	5	9	regression	regression	NOUN
gp-300	5	10	with	with	ADP
gp-300	5	11	moderation	moderation	NOUN
gp-300	5	12	testing	testing	NOUN
gp-300	5	13	through	through	ADP
gp-300	5	14	variable	variable	ADJ
gp-300	5	15	interaction	interaction	NOUN
gp-300	5	16	.	.	PUNCT
gp-300	6	1	the	the	DET
gp-300	6	2	results	result	NOUN
gp-300	6	3	show	show	VERB
gp-300	6	4	that	that	SCONJ
gp-300	6	5	earnings	earning	NOUN
gp-300	6	6	volatility	volatility	NOUN
gp-300	6	7	and	and	CCONJ
gp-300	6	8	audit	audit	NOUN
gp-300	6	9	tenure	tenure	NOUN
gp-300	6	10	significantly	significantly	ADV
gp-300	6	11	affect	affect	VERB
gp-300	6	12	audit	audit	NOUN
gp-300	6	13	report	report	NOUN
gp-300	6	14	lag	lag	NOUN
gp-300	6	15	,	,	PUNCT
gp-300	6	16	while	while	SCONJ
gp-300	6	17	audit	audit	NOUN
gp-300	6	18	committee	committee	NOUN
gp-300	6	19	meetings	meeting	NOUN
gp-300	6	20	have	have	VERB
gp-300	6	21	no	no	DET
gp-300	6	22	significant	significant	ADJ
gp-300	6	23	effect	effect	NOUN
gp-300	6	24	.	.	PUNCT
gp-300	7	1	auditor	auditor	NOUN
gp-300	7	2	industry	industry	NOUN
gp-300	7	3	specialization	specialization	NOUN
gp-300	7	4	is	be	AUX
gp-300	7	5	proven	prove	VERB
gp-300	7	6	to	to	PART
gp-300	7	7	moderate	moderate	VERB
gp-300	7	8	the	the	DET
gp-300	7	9	relationship	relationship	NOUN
gp-300	7	10	between	between	ADP
gp-300	7	11	earnings	earning	NOUN
gp-300	7	12	volatility	volatility	NOUN
gp-300	7	13	and	and	CCONJ
gp-300	7	14	audit	audit	NOUN
gp-300	7	15	report	report	NOUN
gp-300	7	16	lag	lag	VERB
gp-300	7	17	as	as	ADV
gp-300	7	18	well	well	ADV
gp-300	7	19	as	as	ADP
gp-300	7	20	between	between	ADP
gp-300	7	21	audit	audit	NOUN
gp-300	7	22	tenure	tenure	NOUN
gp-300	7	23	and	and	CCONJ
gp-300	7	24	audit	audit	NOUN
gp-300	7	25	report	report	NOUN
gp-300	7	26	lag	lag	NOUN
gp-300	7	27	,	,	PUNCT
gp-300	7	28	but	but	CCONJ
gp-300	7	29	it	it	PRON
gp-300	7	30	does	do	AUX
gp-300	7	31	not	not	PART
gp-300	7	32	moderate	moderate	VERB
gp-300	7	33	the	the	DET
gp-300	7	34	relationship	relationship	NOUN
gp-300	7	35	between	between	ADP
gp-300	7	36	audit	audit	NOUN
gp-300	7	37	committee	committee	NOUN
gp-300	7	38	meetings	meeting	NOUN
gp-300	7	39	and	and	CCONJ
gp-300	7	40	audit	audit	NOUN
gp-300	7	41	report	report	NOUN
gp-300	7	42	lag	lag	VERB
gp-300	7	43	.	.	PUNCT
gp-300	8	1	these	these	DET
gp-300	8	2	findings	finding	NOUN
gp-300	8	3	provide	provide	VERB
gp-300	8	4	practical	practical	ADJ
gp-300	8	5	implications	implication	NOUN
gp-300	8	6	for	for	ADP
gp-300	8	7	companies	company	NOUN
gp-300	8	8	,	,	PUNCT
gp-300	8	9	auditors	auditor	NOUN
gp-300	8	10	,	,	PUNCT
gp-300	8	11	investors	investor	NOUN
gp-300	8	12	,	,	PUNCT
gp-300	8	13	and	and	CCONJ
gp-300	8	14	regulators	regulator	NOUN
gp-300	8	15	in	in	ADP
gp-300	8	16	improving	improve	VERB
gp-300	8	17	reporting	reporting	NOUN
gp-300	8	18	efficiency	efficiency	NOUN
gp-300	8	19	and	and	CCONJ
gp-300	8	20	corporate	corporate	ADJ
gp-300	8	21	governance	governance	NOUN
gp-300	8	22	quality	quality	NOUN
gp-300	8	23	.	.	PUNCT
gp-300	9	1	keywords	keyword	NOUN
gp-300	9	2	:	:	PUNCT
gp-300	9	3	earnings	earning	NOUN
gp-300	9	4	volatility	volatility	NOUN
gp-300	9	5	,	,	PUNCT
gp-300	9	6	audit	audit	NOUN
gp-300	9	7	committee	committee	NOUN
gp-300	9	8	meetings	meeting	NOUN
gp-300	9	9	,	,	PUNCT
gp-300	9	10	audit	audit	NOUN
gp-300	9	11	tenure	tenure	NOUN
gp-300	9	12	,	,	PUNCT
gp-300	9	13	audit	audit	NOUN
gp-300	9	14	report	report	NOUN
gp-300	9	15	lag	lag	NOUN
gp-300	9	16	,	,	PUNCT
gp-300	9	17	auditor	auditor	NOUN
gp-300	9	18	industry	industry	NOUN
gp-300	9	19	specialization	specialization	NOUN
gp-300	9	20	introduction	introduction	NOUN
gp-300	9	21	globally	globally	ADV
gp-300	9	22	,	,	PUNCT
gp-300	9	23	the	the	DET
gp-300	9	24	timeliness	timeliness	NOUN
gp-300	9	25	of	of	ADP
gp-300	9	26	financial	financial	ADJ
gp-300	9	27	reporting	reporting	NOUN
gp-300	9	28	has	have	AUX
gp-300	9	29	become	become	VERB
gp-300	9	30	a	a	DET
gp-300	9	31	critical	critical	ADJ
gp-300	9	32	issue	issue	NOUN
gp-300	9	33	affecting	affect	VERB
gp-300	9	34	the	the	DET
gp-300	9	35	efficiency	efficiency	NOUN
gp-300	9	36	and	and	CCONJ
gp-300	9	37	transparency	transparency	NOUN
gp-300	9	38	of	of	ADP
gp-300	9	39	capital	capital	NOUN
gp-300	9	40	markets	market	NOUN
gp-300	9	41	.	.	PUNCT
gp-300	10	1	investors	investor	NOUN
gp-300	10	2	and	and	CCONJ
gp-300	10	3	stakeholders	stakeholder	NOUN
gp-300	10	4	rely	rely	VERB
gp-300	10	5	heavily	heavily	ADV
gp-300	10	6	on	on	ADP
gp-300	10	7	timely	timely	ADJ
gp-300	10	8	financial	financial	ADJ
gp-300	10	9	information	information	NOUN
gp-300	10	10	to	to	PART
gp-300	10	11	make	make	VERB
gp-300	10	12	informed	informed	ADJ
gp-300	10	13	investment	investment	NOUN
gp-300	10	14	decisions	decision	NOUN
gp-300	10	15	,	,	PUNCT
gp-300	10	16	as	as	SCONJ
gp-300	10	17	delayed	delay	VERB
gp-300	10	18	reporting	reporting	NOUN
gp-300	10	19	can	can	AUX
gp-300	10	20	lead	lead	VERB
gp-300	10	21	to	to	ADP
gp-300	10	22	information	information	NOUN
gp-300	10	23	asymmetry	asymmetry	NOUN
gp-300	10	24	and	and	CCONJ
gp-300	10	25	reduced	reduced	ADJ
gp-300	10	26	market	market	NOUN
gp-300	10	27	efficiency	efficiency	NOUN
gp-300	10	28	(	(	PUNCT
gp-300	10	29	hassan	hassan	PROPN
gp-300	10	30	,	,	PUNCT
gp-300	10	31	2018	2018	NUM
gp-300	10	32	)	)	PUNCT
gp-300	10	33	.	.	PUNCT
gp-300	11	1	the	the	DET
gp-300	11	2	phenomenon	phenomenon	NOUN
gp-300	11	3	of	of	ADP
gp-300	11	4	audit	audit	NOUN
gp-300	11	5	report	report	NOUN
gp-300	11	6	lag	lag	NOUN
gp-300	11	7	has	have	AUX
gp-300	11	8	attracted	attract	VERB
gp-300	11	9	significant	significant	ADJ
gp-300	11	10	attention	attention	NOUN
gp-300	11	11	from	from	ADP
gp-300	11	12	researchers	researcher	NOUN
gp-300	11	13	and	and	CCONJ
gp-300	11	14	regulators	regulator	NOUN
gp-300	11	15	worldwide	worldwide	ADV
gp-300	11	16	,	,	PUNCT
gp-300	11	17	particularly	particularly	ADV
gp-300	11	18	as	as	SCONJ
gp-300	11	19	it	it	PRON
gp-300	11	20	directly	directly	ADV
gp-300	11	21	impacts	impact	VERB
gp-300	11	22	the	the	DET
gp-300	11	23	relevance	relevance	NOUN
gp-300	11	24	and	and	CCONJ
gp-300	11	25	usefulness	usefulness	NOUN
gp-300	11	26	of	of	ADP
gp-300	11	27	financial	financial	ADJ
gp-300	11	28	information	information	NOUN
gp-300	11	29	for	for	ADP
gp-300	11	30	decision	decision	NOUN
gp-300	11	31	-	-	PUNCT
gp-300	11	32	making	make	VERB
gp-300	11	33	purposes	purpose	NOUN
gp-300	11	34	(	(	PUNCT
gp-300	11	35	bryan	bryan	PROPN
gp-300	11	36	&	&	CCONJ
gp-300	11	37	mason	mason	PROPN
gp-300	11	38	,	,	PUNCT
gp-300	11	39	2020	2020	NUM
gp-300	11	40	;	;	PUNCT
gp-300	11	41	bhuiyan	bhuiyan	X
gp-300	11	42	et	et	PROPN
gp-300	11	43	al	al	PROPN
gp-300	11	44	.	.	PROPN
gp-300	11	45	,	,	PUNCT
gp-300	11	46	2024	2024	NUM
gp-300	11	47	;	;	PUNCT
gp-300	11	48	abernathy	abernathy	PROPN
gp-300	11	49	et	et	PROPN
gp-300	11	50	al	al	PROPN
gp-300	11	51	.	.	PROPN
gp-300	11	52	,	,	PUNCT
gp-300	11	53	2017	2017	NUM
gp-300	11	54	)	)	PUNCT
gp-300	11	55	.	.	PUNCT
gp-300	12	1	in	in	ADP
gp-300	12	2	various	various	ADJ
gp-300	12	3	countries	country	NOUN
gp-300	12	4	,	,	PUNCT
gp-300	12	5	studies	study	NOUN
gp-300	12	6	have	have	AUX
gp-300	12	7	shown	show	VERB
gp-300	12	8	that	that	SCONJ
gp-300	12	9	audit	audit	NOUN
gp-300	12	10	report	report	NOUN
gp-300	12	11	lag	lag	NOUN
gp-300	12	12	varies	vary	VERB
gp-300	12	13	significantly	significantly	ADV
gp-300	12	14	across	across	ADP
gp-300	12	15	industries	industry	NOUN
gp-300	12	16	,	,	PUNCT
gp-300	12	17	with	with	ADP
gp-300	12	18	some	some	DET
gp-300	12	19	sectors	sector	NOUN
gp-300	12	20	consistently	consistently	ADV
gp-300	12	21	experiencing	experience	VERB
gp-300	12	22	longer	long	ADV
gp-300	12	23	reporting	report	VERB
gp-300	12	24	delays	delay	NOUN
gp-300	12	25	due	due	ADP
gp-300	12	26	to	to	ADP
gp-300	12	27	their	their	PRON
gp-300	12	28	unique	unique	ADJ
gp-300	12	29	operational	operational	ADJ
gp-300	12	30	complexities	complexity	NOUN
gp-300	12	31	and	and	CCONJ
gp-300	12	32	regulatory	regulatory	ADJ
gp-300	12	33	requirements	requirement	NOUN
gp-300	12	34	.	.	PUNCT
gp-300	13	1	the	the	DET
gp-300	13	2	complexity	complexity	NOUN
gp-300	13	3	of	of	ADP
gp-300	13	4	modern	modern	ADJ
gp-300	13	5	business	business	NOUN
gp-300	13	6	operations	operation	NOUN
gp-300	13	7	has	have	AUX
gp-300	13	8	increased	increase	VERB
gp-300	13	9	the	the	DET
gp-300	13	10	demand	demand	NOUN
gp-300	13	11	for	for	ADP
gp-300	13	12	specialized	specialized	ADJ
gp-300	13	13	audit	audit	NOUN
gp-300	13	14	expertise	expertise	NOUN
gp-300	13	15	,	,	PUNCT
gp-300	13	16	particularly	particularly	ADV
gp-300	13	17	in	in	ADP
gp-300	13	18	industries	industry	NOUN
gp-300	13	19	with	with	ADP
gp-300	13	20	unique	unique	ADJ
gp-300	13	21	characteristics	characteristic	NOUN
gp-300	13	22	and	and	CCONJ
gp-300	13	23	regulatory	regulatory	ADJ
gp-300	13	24	frameworks	framework	NOUN
gp-300	13	25	.	.	PUNCT
gp-300	14	1	every	every	DET
gp-300	14	2	industrial	industrial	ADJ
gp-300	14	3	sector	sector	NOUN
gp-300	14	4	has	have	VERB
gp-300	14	5	unique	unique	ADJ
gp-300	14	6	characteristics	characteristic	NOUN
gp-300	14	7	that	that	PRON
gp-300	14	8	influence	influence	VERB
gp-300	14	9	business	business	NOUN
gp-300	14	10	patterns	pattern	NOUN
gp-300	14	11	and	and	CCONJ
gp-300	14	12	financial	financial	ADJ
gp-300	14	13	reporting	reporting	NOUN
gp-300	14	14	,	,	PUNCT
gp-300	14	15	requiring	require	VERB
gp-300	14	16	deep	deep	ADJ
gp-300	14	17	understanding	understanding	NOUN
gp-300	14	18	and	and	CCONJ
gp-300	14	19	specific	specific	ADJ
gp-300	14	20	experience	experience	NOUN
gp-300	14	21	to	to	PART
gp-300	14	22	identify	identify	VERB
gp-300	14	23	irregularities	irregularity	NOUN
gp-300	14	24	in	in	ADP
gp-300	14	25	the	the	DET
gp-300	14	26	audit	audit	NOUN
gp-300	14	27	process	process	NOUN
gp-300	14	28	(	(	PUNCT
gp-300	14	29	donatella	donatella	NOUN
gp-300	14	30	,	,	PUNCT
gp-300	14	31	2022	2022	NUM
gp-300	14	32	)	)	PUNCT
gp-300	14	33	.	.	PUNCT
gp-300	15	1	this	this	DET
gp-300	15	2	global	global	ADJ
gp-300	15	3	trend	trend	NOUN
gp-300	15	4	toward	toward	ADP
gp-300	15	5	audit	audit	NOUN
gp-300	15	6	specialization	specialization	NOUN
gp-300	15	7	reflects	reflect	VERB
gp-300	15	8	the	the	DET
gp-300	15	9	growing	grow	VERB
gp-300	15	10	mailto:restikaoktr@student.telkomuniversity.ac.id	mailto:restikaoktr@student.telkomuniversity.ac.id	ADJ
gp-300	15	11	mailto:galuht@telkomuniversity.ac.id	mailto:galuht@telkomuniversity.ac.id	NOUN
gp-300	15	12	the	the	DET
gp-300	15	13	effect	effect	NOUN
gp-300	15	14	of	of	ADP
gp-300	15	15	earnings	earning	NOUN
gp-300	15	16	volatility	volatility	NOUN
gp-300	15	17	,	,	PUNCT
gp-300	15	18	audit	audit	NOUN
gp-300	15	19	committee	committee	NOUN
gp-300	15	20	meetings	meeting	NOUN
gp-300	15	21	,	,	PUNCT
gp-300	15	22	and	and	CCONJ
gp-300	15	23	audit	audit	NOUN
gp-300	15	24	tenure	tenure	NOUN
gp-300	15	25	on	on	ADP
gp-300	15	26	audit	audit	NOUN
gp-300	15	27	report	report	NOUN
gp-300	15	28	lag	lag	VERB
gp-300	15	29	with	with	ADP
gp-300	15	30	auditor	auditor	NOUN
gp-300	15	31	industry	industry	NOUN
gp-300	15	32	specialization	specialization	NOUN
gp-300	15	33	as	as	ADP
gp-300	15	34	moderation	moderation	NOUN
gp-300	15	35	1536	1536	NUM
gp-300	15	36	recognition	recognition	NOUN
gp-300	15	37	that	that	SCONJ
gp-300	15	38	generic	generic	ADJ
gp-300	15	39	audit	audit	NOUN
gp-300	15	40	approaches	approach	NOUN
gp-300	15	41	may	may	AUX
gp-300	15	42	be	be	AUX
gp-300	15	43	insufficient	insufficient	ADJ
gp-300	15	44	for	for	ADP
gp-300	15	45	complex	complex	ADJ
gp-300	15	46	industries	industry	NOUN
gp-300	15	47	that	that	PRON
gp-300	15	48	require	require	VERB
gp-300	15	49	sector	sector	NOUN
gp-300	15	50	-	-	PUNCT
gp-300	15	51	specific	specific	ADJ
gp-300	15	52	knowledge	knowledge	NOUN
gp-300	15	53	and	and	CCONJ
gp-300	15	54	expertise	expertise	NOUN
gp-300	15	55	.	.	PUNCT
gp-300	16	1	in	in	ADP
gp-300	16	2	the	the	DET
gp-300	16	3	indonesian	indonesian	ADJ
gp-300	16	4	context	context	NOUN
gp-300	16	5	,	,	PUNCT
gp-300	16	6	the	the	DET
gp-300	16	7	food	food	NOUN
gp-300	16	8	and	and	CCONJ
gp-300	16	9	beverage	beverage	NOUN
gp-300	16	10	sector	sector	NOUN
gp-300	16	11	represents	represent	VERB
gp-300	16	12	one	one	NUM
gp-300	16	13	of	of	ADP
gp-300	16	14	the	the	DET
gp-300	16	15	most	most	ADV
gp-300	16	16	significant	significant	ADJ
gp-300	16	17	contributors	contributor	NOUN
gp-300	16	18	to	to	ADP
gp-300	16	19	the	the	DET
gp-300	16	20	national	national	ADJ
gp-300	16	21	economy	economy	NOUN
gp-300	16	22	,	,	PUNCT
gp-300	16	23	yet	yet	CCONJ
gp-300	16	24	it	it	PRON
gp-300	16	25	faces	face	VERB
gp-300	16	26	unique	unique	ADJ
gp-300	16	27	challenges	challenge	NOUN
gp-300	16	28	in	in	ADP
gp-300	16	29	financial	financial	ADJ
gp-300	16	30	reporting	reporting	NOUN
gp-300	16	31	and	and	CCONJ
gp-300	16	32	audit	audit	NOUN
gp-300	16	33	processes	process	NOUN
gp-300	16	34	.	.	PUNCT
gp-300	17	1	companies	company	NOUN
gp-300	17	2	listed	list	VERB
gp-300	17	3	on	on	ADP
gp-300	17	4	the	the	DET
gp-300	17	5	indonesia	indonesia	PROPN
gp-300	17	6	stock	stock	PROPN
gp-300	17	7	exchange	exchange	PROPN
gp-300	17	8	(	(	PUNCT
gp-300	17	9	idx	idx	PROPN
gp-300	17	10	)	)	PUNCT
gp-300	17	11	are	be	AUX
gp-300	17	12	classified	classify	VERB
gp-300	17	13	under	under	ADP
gp-300	17	14	various	various	ADJ
gp-300	17	15	sectors	sector	NOUN
gp-300	17	16	based	base	VERB
gp-300	17	17	on	on	ADP
gp-300	17	18	the	the	DET
gp-300	17	19	idx	idx	ADJ
gp-300	17	20	industrial	industrial	ADJ
gp-300	17	21	classification	classification	NOUN
gp-300	17	22	(	(	PUNCT
gp-300	17	23	idx	idx	PROPN
gp-300	17	24	-	-	PUNCT
gp-300	17	25	ic	ic	NOUN
gp-300	17	26	)	)	PUNCT
gp-300	17	27	system	system	NOUN
gp-300	17	28	,	,	PUNCT
gp-300	17	29	which	which	PRON
gp-300	17	30	has	have	AUX
gp-300	17	31	been	be	AUX
gp-300	17	32	widely	widely	ADV
gp-300	17	33	implemented	implement	VERB
gp-300	17	34	during	during	ADP
gp-300	17	35	the	the	DET
gp-300	17	36	2019–2024	2019–2024	NUM
gp-300	17	37	period	period	NOUN
gp-300	17	38	to	to	PART
gp-300	17	39	provide	provide	VERB
gp-300	17	40	better	well	ADJ
gp-300	17	41	structure	structure	NOUN
gp-300	17	42	in	in	ADP
gp-300	17	43	grouping	group	VERB
gp-300	17	44	companies	company	NOUN
gp-300	17	45	according	accord	VERB
gp-300	17	46	to	to	ADP
gp-300	17	47	their	their	PRON
gp-300	17	48	industrial	industrial	ADJ
gp-300	17	49	fields	field	NOUN
gp-300	17	50	.	.	PUNCT
gp-300	18	1	the	the	DET
gp-300	18	2	food	food	NOUN
gp-300	18	3	and	and	CCONJ
gp-300	18	4	beverage	beverage	NOUN
gp-300	18	5	sub	sub	NOUN
gp-300	18	6	-	-	NOUN
gp-300	18	7	sector	sector	NOUN
gp-300	18	8	,	,	PUNCT
gp-300	18	9	as	as	ADP
gp-300	18	10	part	part	NOUN
gp-300	18	11	of	of	ADP
gp-300	18	12	the	the	DET
gp-300	18	13	primary	primary	ADJ
gp-300	18	14	consumer	consumer	NOUN
gp-300	18	15	goods	good	NOUN
gp-300	18	16	sector	sector	NOUN
gp-300	18	17	,	,	PUNCT
gp-300	18	18	has	have	VERB
gp-300	18	19	unique	unique	ADJ
gp-300	18	20	characteristics	characteristic	NOUN
gp-300	18	21	in	in	ADP
gp-300	18	22	its	its	PRON
gp-300	18	23	operations	operation	NOUN
gp-300	18	24	and	and	CCONJ
gp-300	18	25	financial	financial	ADJ
gp-300	18	26	reporting	reporting	NOUN
gp-300	18	27	that	that	PRON
gp-300	18	28	distinguish	distinguish	VERB
gp-300	18	29	it	it	PRON
gp-300	18	30	from	from	ADP
gp-300	18	31	other	other	ADJ
gp-300	18	32	sectors	sector	NOUN
gp-300	18	33	.	.	PUNCT
gp-300	19	1	the	the	DET
gp-300	19	2	food	food	NOUN
gp-300	19	3	and	and	CCONJ
gp-300	19	4	beverage	beverage	NOUN
gp-300	19	5	sub	sub	NOUN
gp-300	19	6	-	-	NOUN
gp-300	19	7	sector	sector	NOUN
gp-300	19	8	is	be	AUX
gp-300	19	9	one	one	NUM
gp-300	19	10	of	of	ADP
gp-300	19	11	the	the	DET
gp-300	19	12	main	main	ADJ
gp-300	19	13	drivers	driver	NOUN
gp-300	19	14	of	of	ADP
gp-300	19	15	the	the	DET
gp-300	19	16	indonesian	indonesian	ADJ
gp-300	19	17	economy	economy	NOUN
gp-300	19	18	,	,	PUNCT
gp-300	19	19	encompassing	encompass	VERB
gp-300	19	20	companies	company	NOUN
gp-300	19	21	that	that	PRON
gp-300	19	22	produce	produce	VERB
gp-300	19	23	various	various	ADJ
gp-300	19	24	consumer	consumer	NOUN
gp-300	19	25	products	product	NOUN
gp-300	19	26	such	such	ADJ
gp-300	19	27	as	as	ADP
gp-300	19	28	processed	process	VERB
gp-300	19	29	foods	food	NOUN
gp-300	19	30	,	,	PUNCT
gp-300	19	31	soft	soft	ADJ
gp-300	19	32	drinks	drink	NOUN
gp-300	19	33	,	,	PUNCT
gp-300	19	34	dairy	dairy	NOUN
gp-300	19	35	products	product	NOUN
gp-300	19	36	,	,	PUNCT
gp-300	19	37	packaged	package	VERB
gp-300	19	38	foods	food	NOUN
gp-300	19	39	,	,	PUNCT
gp-300	19	40	and	and	CCONJ
gp-300	19	41	various	various	ADJ
gp-300	19	42	other	other	ADJ
gp-300	19	43	consumer	consumer	NOUN
gp-300	19	44	products	product	NOUN
gp-300	19	45	.	.	PUNCT
gp-300	20	1	this	this	DET
gp-300	20	2	sub	sub	NOUN
gp-300	20	3	-	-	NOUN
gp-300	20	4	sector	sector	NOUN
gp-300	20	5	has	have	VERB
gp-300	20	6	special	special	ADJ
gp-300	20	7	characteristics	characteristic	NOUN
gp-300	20	8	such	such	ADJ
gp-300	20	9	as	as	ADP
gp-300	20	10	relatively	relatively	ADV
gp-300	20	11	short	short	ADJ
gp-300	20	12	production	production	NOUN
gp-300	20	13	cycles	cycle	NOUN
gp-300	20	14	,	,	PUNCT
gp-300	20	15	dependence	dependence	NOUN
gp-300	20	16	on	on	ADP
gp-300	20	17	raw	raw	ADJ
gp-300	20	18	materials	material	NOUN
gp-300	20	19	that	that	PRON
gp-300	20	20	often	often	ADV
gp-300	20	21	experience	experience	VERB
gp-300	20	22	price	price	NOUN
gp-300	20	23	fluctuations	fluctuation	NOUN
gp-300	20	24	,	,	PUNCT
gp-300	20	25	strict	strict	ADJ
gp-300	20	26	food	food	NOUN
gp-300	20	27	safety	safety	NOUN
gp-300	20	28	regulations	regulation	NOUN
gp-300	20	29	,	,	PUNCT
gp-300	20	30	and	and	CCONJ
gp-300	20	31	demand	demand	NOUN
gp-300	20	32	patterns	pattern	NOUN
gp-300	20	33	influenced	influence	VERB
gp-300	20	34	by	by	ADP
gp-300	20	35	changes	change	NOUN
gp-300	20	36	in	in	ADP
gp-300	20	37	consumer	consumer	NOUN
gp-300	20	38	preferences	preference	NOUN
gp-300	20	39	and	and	CCONJ
gp-300	20	40	seasonality	seasonality	NOUN
gp-300	20	41	.	.	PUNCT
gp-300	21	1	these	these	DET
gp-300	21	2	operational	operational	ADJ
gp-300	21	3	complexities	complexity	NOUN
gp-300	21	4	provide	provide	VERB
gp-300	21	5	particular	particular	ADJ
gp-300	21	6	challenges	challenge	NOUN
gp-300	21	7	in	in	ADP
gp-300	21	8	the	the	DET
gp-300	21	9	financial	financial	ADJ
gp-300	21	10	reporting	reporting	NOUN
gp-300	21	11	and	and	CCONJ
gp-300	21	12	audit	audit	NOUN
gp-300	21	13	processes	process	NOUN
gp-300	21	14	,	,	PUNCT
gp-300	21	15	especially	especially	ADV
gp-300	21	16	in	in	ADP
gp-300	21	17	terms	term	NOUN
gp-300	21	18	of	of	ADP
gp-300	21	19	inventory	inventory	NOUN
gp-300	21	20	valuation	valuation	NOUN
gp-300	21	21	,	,	PUNCT
gp-300	21	22	revenue	revenue	NOUN
gp-300	21	23	recognition	recognition	NOUN
gp-300	21	24	,	,	PUNCT
gp-300	21	25	and	and	CCONJ
gp-300	21	26	compliance	compliance	NOUN
gp-300	21	27	with	with	ADP
gp-300	21	28	food	food	NOUN
gp-300	21	29	safety	safety	NOUN
gp-300	21	30	standards	standard	NOUN
gp-300	21	31	that	that	PRON
gp-300	21	32	can	can	AUX
gp-300	21	33	affect	affect	VERB
gp-300	21	34	the	the	DET
gp-300	21	35	duration	duration	NOUN
gp-300	21	36	of	of	ADP
gp-300	21	37	the	the	DET
gp-300	21	38	audit	audit	NOUN
gp-300	21	39	process	process	NOUN
gp-300	21	40	.	.	PUNCT
gp-300	22	1	the	the	DET
gp-300	22	2	strategic	strategic	ADJ
gp-300	22	3	importance	importance	NOUN
gp-300	22	4	of	of	ADP
gp-300	22	5	the	the	DET
gp-300	22	6	food	food	NOUN
gp-300	22	7	and	and	CCONJ
gp-300	22	8	beverage	beverage	NOUN
gp-300	22	9	sector	sector	NOUN
gp-300	22	10	in	in	ADP
gp-300	22	11	indonesia	indonesia	PROPN
gp-300	22	12	's	's	PART
gp-300	22	13	economy	economy	NOUN
gp-300	22	14	is	be	AUX
gp-300	22	15	evidenced	evidence	VERB
gp-300	22	16	by	by	ADP
gp-300	22	17	its	its	PRON
gp-300	22	18	significant	significant	ADJ
gp-300	22	19	contribution	contribution	NOUN
gp-300	22	20	to	to	ADP
gp-300	22	21	national	national	PROPN
gp-300	22	22	gdp	gdp	PROPN
gp-300	22	23	.	.	PUNCT
gp-300	23	1	in	in	ADP
gp-300	23	2	2022	2022	NUM
gp-300	23	3	,	,	PUNCT
gp-300	23	4	the	the	DET
gp-300	23	5	gdp	gdp	NOUN
gp-300	23	6	of	of	ADP
gp-300	23	7	the	the	DET
gp-300	23	8	food	food	NOUN
gp-300	23	9	and	and	CCONJ
gp-300	23	10	beverage	beverage	NOUN
gp-300	23	11	industry	industry	NOUN
gp-300	23	12	grew	grow	VERB
gp-300	23	13	by	by	ADP
gp-300	23	14	4.90	4.90	NUM
gp-300	23	15	%	%	NOUN
gp-300	23	16	with	with	ADP
gp-300	23	17	a	a	DET
gp-300	23	18	contribution	contribution	NOUN
gp-300	23	19	of	of	ADP
gp-300	23	20	38.35	38.35	NUM
gp-300	23	21	%	%	NOUN
gp-300	23	22	to	to	ADP
gp-300	23	23	the	the	DET
gp-300	23	24	gdp	gdp	NOUN
gp-300	23	25	of	of	ADP
gp-300	23	26	the	the	DET
gp-300	23	27	non	non	ADJ
gp-300	23	28	-	-	ADJ
gp-300	23	29	oil	oil	ADJ
gp-300	23	30	and	and	CCONJ
gp-300	23	31	gas	gas	NOUN
gp-300	23	32	processing	processing	NOUN
gp-300	23	33	industry	industry	NOUN
gp-300	23	34	(	(	PUNCT
gp-300	23	35	komdigi	komdigi	NOUN
gp-300	23	36	,	,	PUNCT
gp-300	23	37	2023	2023	NUM
gp-300	23	38	)	)	PUNCT
gp-300	23	39	.	.	PUNCT
gp-300	24	1	this	this	DET
gp-300	24	2	sector	sector	NOUN
gp-300	24	3	's	's	PART
gp-300	24	4	development	development	NOUN
gp-300	24	5	continues	continue	VERB
gp-300	24	6	to	to	PART
gp-300	24	7	show	show	VERB
gp-300	24	8	positive	positive	ADJ
gp-300	24	9	trends	trend	NOUN
gp-300	24	10	,	,	PUNCT
gp-300	24	11	where	where	SCONJ
gp-300	24	12	in	in	ADP
gp-300	24	13	2023	2023	NUM
gp-300	24	14	it	it	PRON
gp-300	24	15	contributed	contribute	VERB
gp-300	24	16	39.10	39.10	NUM
gp-300	24	17	%	%	NOUN
gp-300	24	18	to	to	ADP
gp-300	24	19	non	non	ADJ
gp-300	24	20	-	-	ADJ
gp-300	24	21	oil	oil	ADJ
gp-300	24	22	and	and	CCONJ
gp-300	24	23	gas	gas	NOUN
gp-300	24	24	industry	industry	NOUN
gp-300	24	25	gdp	gdp	NOUN
gp-300	24	26	and	and	CCONJ
gp-300	24	27	6.55	6.55	NUM
gp-300	24	28	%	%	NOUN
gp-300	24	29	to	to	ADP
gp-300	24	30	national	national	PROPN
gp-300	24	31	gdp	gdp	PROPN
gp-300	24	32	(	(	PUNCT
gp-300	24	33	waluyo	waluyo	NOUN
gp-300	24	34	,	,	PUNCT
gp-300	24	35	2024	2024	NUM
gp-300	24	36	)	)	PUNCT
gp-300	24	37	.	.	PUNCT
gp-300	25	1	despite	despite	SCONJ
gp-300	25	2	this	this	DET
gp-300	25	3	significant	significant	ADJ
gp-300	25	4	growth	growth	NOUN
gp-300	25	5	,	,	PUNCT
gp-300	25	6	the	the	DET
gp-300	25	7	audit	audit	NOUN
gp-300	25	8	report	report	NOUN
gp-300	25	9	lag	lag	NOUN
gp-300	25	10	phenomenon	phenomenon	NOUN
gp-300	25	11	in	in	ADP
gp-300	25	12	the	the	DET
gp-300	25	13	food	food	NOUN
gp-300	25	14	and	and	CCONJ
gp-300	25	15	beverage	beverage	NOUN
gp-300	25	16	sector	sector	NOUN
gp-300	25	17	has	have	AUX
gp-300	25	18	become	become	VERB
gp-300	25	19	a	a	DET
gp-300	25	20	serious	serious	ADJ
gp-300	25	21	concern	concern	NOUN
gp-300	25	22	,	,	PUNCT
gp-300	25	23	particularly	particularly	ADV
gp-300	25	24	given	give	VERB
gp-300	25	25	its	its	PRON
gp-300	25	26	strategic	strategic	ADJ
gp-300	25	27	role	role	NOUN
gp-300	25	28	in	in	ADP
gp-300	25	29	the	the	DET
gp-300	25	30	national	national	ADJ
gp-300	25	31	economy	economy	NOUN
gp-300	25	32	.	.	PUNCT
gp-300	26	1	the	the	DET
gp-300	26	2	urgency	urgency	NOUN
gp-300	26	3	of	of	ADP
gp-300	26	4	addressing	address	VERB
gp-300	26	5	audit	audit	NOUN
gp-300	26	6	report	report	NOUN
gp-300	26	7	lag	lag	NOUN
gp-300	26	8	issues	issue	NOUN
gp-300	26	9	becomes	become	VERB
gp-300	26	10	more	more	ADV
gp-300	26	11	apparent	apparent	ADJ
gp-300	26	12	when	when	SCONJ
gp-300	26	13	considering	consider	VERB
gp-300	26	14	the	the	DET
gp-300	26	15	regulatory	regulatory	ADJ
gp-300	26	16	requirements	requirement	NOUN
gp-300	26	17	and	and	CCONJ
gp-300	26	18	market	market	NOUN
gp-300	26	19	expectations	expectation	NOUN
gp-300	26	20	.	.	PUNCT
gp-300	27	1	according	accord	VERB
gp-300	27	2	to	to	ADP
gp-300	27	3	the	the	DET
gp-300	27	4	financial	financial	ADJ
gp-300	27	5	services	service	NOUN
gp-300	27	6	authority	authority	NOUN
gp-300	27	7	regulation	regulation	NOUN
gp-300	27	8	of	of	ADP
gp-300	27	9	the	the	DET
gp-300	27	10	republic	republic	NOUN
gp-300	27	11	of	of	ADP
gp-300	27	12	indonesia	indonesia	PROPN
gp-300	27	13	number	number	NOUN
gp-300	27	14	14	14	NUM
gp-300	27	15	/	/	SYM
gp-300	27	16	pojk.04/2022	pojk.04/2022	NOUN
gp-300	27	17	concerning	concern	VERB
gp-300	27	18	the	the	DET
gp-300	27	19	submission	submission	NOUN
gp-300	27	20	of	of	ADP
gp-300	27	21	financial	financial	ADJ
gp-300	27	22	reports	report	NOUN
gp-300	27	23	,	,	PUNCT
gp-300	27	24	the	the	DET
gp-300	27	25	deadline	deadline	NOUN
gp-300	27	26	for	for	ADP
gp-300	27	27	submitting	submit	VERB
gp-300	27	28	financial	financial	ADJ
gp-300	27	29	reports	report	NOUN
gp-300	27	30	of	of	ADP
gp-300	27	31	the	the	DET
gp-300	27	32	previous	previous	ADJ
gp-300	27	33	year	year	NOUN
gp-300	27	34	(	(	PUNCT
gp-300	27	35	fiscal	fiscal	ADJ
gp-300	27	36	year	year	NOUN
gp-300	27	37	)	)	PUNCT
gp-300	27	38	is	be	AUX
gp-300	27	39	march	march	PROPN
gp-300	27	40	31	31	NUM
gp-300	27	41	of	of	ADP
gp-300	27	42	the	the	DET
gp-300	27	43	following	following	ADJ
gp-300	27	44	year	year	NOUN
gp-300	27	45	.	.	PUNCT
gp-300	28	1	late	late	ADJ
gp-300	28	2	audit	audit	NOUN
gp-300	28	3	reports	report	NOUN
gp-300	28	4	can	can	AUX
gp-300	28	5	reduce	reduce	VERB
gp-300	28	6	the	the	DET
gp-300	28	7	level	level	NOUN
gp-300	28	8	of	of	ADP
gp-300	28	9	relevance	relevance	NOUN
gp-300	28	10	,	,	PUNCT
gp-300	28	11	usefulness	usefulness	NOUN
gp-300	28	12	,	,	PUNCT
gp-300	28	13	and	and	CCONJ
gp-300	28	14	economic	economic	ADJ
gp-300	28	15	value	value	NOUN
gp-300	28	16	of	of	ADP
gp-300	28	17	financial	financial	ADJ
gp-300	28	18	information	information	NOUN
gp-300	28	19	(	(	PUNCT
gp-300	28	20	bhuiyan	bhuiyan	X
gp-300	28	21	et	et	PROPN
gp-300	28	22	al	al	PROPN
gp-300	28	23	.	.	PROPN
gp-300	28	24	,	,	PUNCT
gp-300	28	25	2024	2024	NUM
gp-300	28	26	)	)	PUNCT
gp-300	28	27	,	,	PUNCT
gp-300	28	28	creating	create	VERB
gp-300	28	29	significant	significant	ADJ
gp-300	28	30	implications	implication	NOUN
gp-300	28	31	for	for	ADP
gp-300	28	32	various	various	ADJ
gp-300	28	33	stakeholders	stakeholder	NOUN
gp-300	28	34	including	include	VERB
gp-300	28	35	investors	investor	NOUN
gp-300	28	36	,	,	PUNCT
gp-300	28	37	creditors	creditor	NOUN
gp-300	28	38	,	,	PUNCT
gp-300	28	39	and	and	CCONJ
gp-300	28	40	regulators	regulator	NOUN
gp-300	28	41	.	.	PUNCT
gp-300	29	1	audit	audit	NOUN
gp-300	29	2	report	report	NOUN
gp-300	29	3	lag	lag	NOUN
gp-300	29	4	can	can	AUX
gp-300	29	5	be	be	AUX
gp-300	29	6	viewed	view	VERB
gp-300	29	7	from	from	ADP
gp-300	29	8	various	various	ADJ
gp-300	29	9	perspectives	perspective	NOUN
gp-300	29	10	,	,	PUNCT
gp-300	29	11	both	both	PRON
gp-300	29	12	in	in	ADP
gp-300	29	13	agency	agency	NOUN
gp-300	29	14	theory	theory	NOUN
gp-300	29	15	and	and	CCONJ
gp-300	29	16	signaling	signal	VERB
gp-300	29	17	theory	theory	NOUN
gp-300	29	18	.	.	PUNCT
gp-300	30	1	agency	agency	NOUN
gp-300	30	2	theory	theory	NOUN
gp-300	30	3	explains	explain	VERB
gp-300	30	4	the	the	DET
gp-300	30	5	separation	separation	NOUN
gp-300	30	6	between	between	ADP
gp-300	30	7	ownership	ownership	NOUN
gp-300	30	8	and	and	CCONJ
gp-300	30	9	control	control	NOUN
gp-300	30	10	that	that	PRON
gp-300	30	11	triggers	trigger	VERB
gp-300	30	12	potential	potential	ADJ
gp-300	30	13	conflicts	conflict	NOUN
gp-300	30	14	between	between	ADP
gp-300	30	15	agents	agent	NOUN
gp-300	30	16	(	(	PUNCT
gp-300	30	17	managers	manager	NOUN
gp-300	30	18	)	)	PUNCT
gp-300	30	19	and	and	CCONJ
gp-300	30	20	company	company	NOUN
gp-300	30	21	owners	owner	NOUN
gp-300	30	22	(	(	PUNCT
gp-300	30	23	principals	principal	NOUN
gp-300	30	24	)	)	PUNCT
gp-300	30	25	in	in	ADP
gp-300	30	26	a	a	DET
gp-300	30	27	company	company	NOUN
gp-300	30	28	(	(	PUNCT
gp-300	30	29	hassan	hassan	PROPN
gp-300	30	30	,	,	PUNCT
gp-300	30	31	2018	2018	NUM
gp-300	30	32	)	)	PUNCT
gp-300	30	33	.	.	PUNCT
gp-300	31	1	to	to	PART
gp-300	31	2	control	control	VERB
gp-300	31	3	and	and	CCONJ
gp-300	31	4	monitor	monitor	VERB
gp-300	31	5	management	management	NOUN
gp-300	31	6	decisions	decision	NOUN
gp-300	31	7	,	,	PUNCT
gp-300	31	8	principals	principal	NOUN
gp-300	31	9	will	will	AUX
gp-300	31	10	incur	incur	VERB
gp-300	31	11	costs	cost	NOUN
gp-300	31	12	,	,	PUNCT
gp-300	31	13	including	include	VERB
gp-300	31	14	audit	audit	NOUN
gp-300	31	15	costs	cost	NOUN
gp-300	31	16	for	for	ADP
gp-300	31	17	financial	financial	ADJ
gp-300	31	18	statements	statement	NOUN
gp-300	31	19	.	.	PUNCT
gp-300	32	1	the	the	DET
gp-300	32	2	role	role	NOUN
gp-300	32	3	of	of	ADP
gp-300	32	4	auditing	audit	VERB
gp-300	32	5	financial	financial	ADJ
gp-300	32	6	statements	statement	NOUN
gp-300	32	7	is	be	AUX
gp-300	32	8	to	to	PART
gp-300	32	9	narrow	narrow	VERB
gp-300	32	10	the	the	DET
gp-300	32	11	information	information	NOUN
gp-300	32	12	gap	gap	NOUN
gp-300	32	13	between	between	ADP
gp-300	32	14	management	management	NOUN
gp-300	32	15	and	and	CCONJ
gp-300	32	16	company	company	NOUN
gp-300	32	17	owners	owner	NOUN
gp-300	32	18	,	,	PUNCT
gp-300	32	19	which	which	PRON
gp-300	32	20	also	also	ADV
gp-300	32	21	illustrates	illustrate	VERB
gp-300	32	22	that	that	SCONJ
gp-300	32	23	the	the	DET
gp-300	32	24	effect	effect	NOUN
gp-300	32	25	of	of	ADP
gp-300	32	26	earnings	earning	NOUN
gp-300	32	27	volatility	volatility	NOUN
gp-300	32	28	,	,	PUNCT
gp-300	32	29	audit	audit	NOUN
gp-300	32	30	committee	committee	NOUN
gp-300	32	31	meetings	meeting	NOUN
gp-300	32	32	,	,	PUNCT
gp-300	32	33	and	and	CCONJ
gp-300	32	34	audit	audit	NOUN
gp-300	32	35	tenure	tenure	NOUN
gp-300	32	36	on	on	ADP
gp-300	32	37	audit	audit	NOUN
gp-300	32	38	report	report	NOUN
gp-300	32	39	lag	lag	VERB
gp-300	32	40	with	with	ADP
gp-300	32	41	auditor	auditor	NOUN
gp-300	32	42	industry	industry	NOUN
gp-300	32	43	specialization	specialization	NOUN
gp-300	32	44	as	as	SCONJ
gp-300	32	45	moderation	moderation	NOUN
gp-300	32	46	1537	1537	NUM
gp-300	32	47	audited	audit	VERB
gp-300	32	48	financial	financial	ADJ
gp-300	32	49	statements	statement	NOUN
gp-300	32	50	are	be	AUX
gp-300	32	51	part	part	NOUN
gp-300	32	52	of	of	ADP
gp-300	32	53	the	the	DET
gp-300	32	54	signaling	signal	VERB
gp-300	32	55	theory	theory	NOUN
gp-300	32	56	mechanism	mechanism	NOUN
gp-300	32	57	because	because	SCONJ
gp-300	32	58	with	with	ADP
gp-300	32	59	independent	independent	ADJ
gp-300	32	60	parties	party	NOUN
gp-300	32	61	,	,	PUNCT
gp-300	32	62	there	there	PRON
gp-300	32	63	are	be	VERB
gp-300	32	64	parties	party	NOUN
gp-300	32	65	who	who	PRON
gp-300	32	66	have	have	VERB
gp-300	32	67	the	the	DET
gp-300	32	68	competence	competence	NOUN
gp-300	32	69	to	to	PART
gp-300	32	70	ensure	ensure	VERB
gp-300	32	71	the	the	DET
gp-300	32	72	accuracy	accuracy	NOUN
gp-300	32	73	of	of	ADP
gp-300	32	74	information	information	NOUN
gp-300	32	75	(	(	PUNCT
gp-300	32	76	material	material	NOUN
gp-300	32	77	in	in	ADP
gp-300	32	78	nature	nature	NOUN
gp-300	32	79	)	)	PUNCT
gp-300	33	1	presented	present	VERB
gp-300	33	2	(	(	PUNCT
gp-300	33	3	durand	durand	NOUN
gp-300	33	4	,	,	PUNCT
gp-300	33	5	2018	2018	NUM
gp-300	33	6	)	)	PUNCT
gp-300	33	7	.	.	PUNCT
gp-300	34	1	from	from	ADP
gp-300	34	2	a	a	DET
gp-300	34	3	signaling	signal	VERB
gp-300	34	4	theory	theory	NOUN
gp-300	34	5	perspective	perspective	NOUN
gp-300	34	6	,	,	PUNCT
gp-300	34	7	audit	audit	NOUN
gp-300	34	8	report	report	NOUN
gp-300	34	9	lag	lag	NOUN
gp-300	34	10	can	can	AUX
gp-300	34	11	be	be	AUX
gp-300	34	12	viewed	view	VERB
gp-300	34	13	both	both	CCONJ
gp-300	34	14	positively	positively	ADV
gp-300	34	15	and	and	CCONJ
gp-300	34	16	negatively	negatively	ADV
gp-300	34	17	.	.	PUNCT
gp-300	35	1	positively	positively	ADV
gp-300	35	2	,	,	PUNCT
gp-300	35	3	the	the	DET
gp-300	35	4	existence	existence	NOUN
gp-300	35	5	of	of	ADP
gp-300	35	6	audit	audit	NOUN
gp-300	35	7	report	report	NOUN
gp-300	35	8	lag	lag	NOUN
gp-300	35	9	reflects	reflect	VERB
gp-300	35	10	audit	audit	NOUN
gp-300	35	11	effort	effort	NOUN
gp-300	35	12	by	by	ADP
gp-300	35	13	auditors	auditor	NOUN
gp-300	35	14	(	(	PUNCT
gp-300	35	15	bryan	bryan	PROPN
gp-300	35	16	&	&	CCONJ
gp-300	35	17	mason	mason	PROPN
gp-300	35	18	,	,	PUNCT
gp-300	35	19	2020	2020	NUM
gp-300	35	20	)	)	PUNCT
gp-300	35	21	,	,	PUNCT
gp-300	35	22	ensuring	ensure	VERB
gp-300	35	23	that	that	SCONJ
gp-300	35	24	financial	financial	ADJ
gp-300	35	25	reports	report	NOUN
gp-300	35	26	presented	present	VERB
gp-300	35	27	by	by	ADP
gp-300	35	28	companies	company	NOUN
gp-300	35	29	to	to	ADP
gp-300	35	30	the	the	DET
gp-300	35	31	public	public	NOUN
gp-300	35	32	truly	truly	ADV
gp-300	35	33	reflect	reflect	VERB
gp-300	35	34	the	the	DET
gp-300	35	35	actual	actual	ADJ
gp-300	35	36	conditions	condition	NOUN
gp-300	35	37	of	of	ADP
gp-300	35	38	the	the	DET
gp-300	35	39	company	company	NOUN
gp-300	35	40	and	and	CCONJ
gp-300	35	41	demonstrate	demonstrate	VERB
gp-300	35	42	auditor	auditor	NOUN
gp-300	35	43	seriousness	seriousness	NOUN
gp-300	35	44	in	in	ADP
gp-300	35	45	examining	examine	VERB
gp-300	35	46	and	and	CCONJ
gp-300	35	47	verifying	verify	VERB
gp-300	35	48	all	all	DET
gp-300	35	49	existing	exist	VERB
gp-300	35	50	data	datum	NOUN
gp-300	35	51	.	.	PUNCT
gp-300	36	1	the	the	DET
gp-300	36	2	selection	selection	NOUN
gp-300	36	3	of	of	ADP
gp-300	36	4	auditors	auditor	NOUN
gp-300	36	5	with	with	ADP
gp-300	36	6	industry	industry	NOUN
gp-300	36	7	specialization	specialization	NOUN
gp-300	36	8	shows	show	VERB
gp-300	36	9	company	company	NOUN
gp-300	36	10	commitment	commitment	NOUN
gp-300	36	11	to	to	ADP
gp-300	36	12	higher	high	ADJ
gp-300	36	13	audit	audit	NOUN
gp-300	36	14	quality	quality	NOUN
gp-300	36	15	through	through	ADP
gp-300	36	16	in	in	ADP
gp-300	36	17	-	-	PUNCT
gp-300	36	18	depth	depth	NOUN
gp-300	36	19	verification	verification	NOUN
gp-300	36	20	,	,	PUNCT
gp-300	36	21	becoming	become	VERB
gp-300	36	22	a	a	DET
gp-300	36	23	positive	positive	ADJ
gp-300	36	24	signal	signal	NOUN
gp-300	36	25	to	to	ADP
gp-300	36	26	the	the	DET
gp-300	36	27	market	market	NOUN
gp-300	36	28	despite	despite	SCONJ
gp-300	36	29	potentially	potentially	ADV
gp-300	36	30	requiring	require	VERB
gp-300	36	31	longer	long	ADJ
gp-300	36	32	audit	audit	NOUN
gp-300	36	33	time	time	NOUN
gp-300	36	34	(	(	PUNCT
gp-300	36	35	ismail	ismail	NOUN
gp-300	36	36	et	et	PROPN
gp-300	36	37	al	al	PROPN
gp-300	36	38	.	.	PROPN
gp-300	36	39	,	,	PUNCT
gp-300	36	40	2022	2022	NUM
gp-300	36	41	)	)	PUNCT
gp-300	36	42	.	.	PUNCT
gp-300	37	1	negatively	negatively	ADV
gp-300	37	2	,	,	PUNCT
gp-300	37	3	untimely	untimely	ADJ
gp-300	37	4	audit	audit	NOUN
gp-300	37	5	reports	report	NOUN
gp-300	37	6	can	can	AUX
gp-300	37	7	increase	increase	VERB
gp-300	37	8	information	information	NOUN
gp-300	37	9	asymmetry	asymmetry	NOUN
gp-300	37	10	and	and	CCONJ
gp-300	37	11	create	create	VERB
gp-300	37	12	rumors	rumor	NOUN
gp-300	37	13	about	about	ADP
gp-300	37	14	the	the	DET
gp-300	37	15	company	company	NOUN
gp-300	37	16	's	's	PART
gp-300	37	17	financial	financial	ADJ
gp-300	37	18	condition	condition	NOUN
gp-300	37	19	,	,	PUNCT
gp-300	37	20	potentially	potentially	ADV
gp-300	37	21	leading	lead	VERB
gp-300	37	22	to	to	ADP
gp-300	37	23	stock	stock	NOUN
gp-300	37	24	price	price	NOUN
gp-300	37	25	crashes	crash	NOUN
gp-300	37	26	(	(	PUNCT
gp-300	37	27	bhuiyan	bhuiyan	X
gp-300	37	28	et	et	PROPN
gp-300	37	29	al	al	PROPN
gp-300	37	30	.	.	PROPN
gp-300	37	31	,	,	PUNCT
gp-300	37	32	2024	2024	NUM
gp-300	37	33	)	)	PUNCT
gp-300	37	34	.	.	PUNCT
gp-300	38	1	based	base	VERB
gp-300	38	2	on	on	ADP
gp-300	38	3	research	research	NOUN
gp-300	38	4	by	by	ADP
gp-300	38	5	rizkyta	rizkyta	NOUN
gp-300	38	6	&	&	CCONJ
gp-300	38	7	yasin	yasin	PROPN
gp-300	38	8	(	(	PUNCT
gp-300	38	9	2024	2024	NUM
gp-300	38	10	)	)	PUNCT
gp-300	38	11	and	and	CCONJ
gp-300	38	12	de	de	PROPN
gp-300	38	13	-	-	NOUN
gp-300	38	14	olivera	olivera	PROPN
gp-300	38	15	(	(	PUNCT
gp-300	38	16	2024	2024	NUM
gp-300	38	17	)	)	PUNCT
gp-300	38	18	,	,	PUNCT
gp-300	38	19	the	the	DET
gp-300	38	20	food	food	NOUN
gp-300	38	21	and	and	CCONJ
gp-300	38	22	beverage	beverage	NOUN
gp-300	38	23	sector	sector	NOUN
gp-300	38	24	faces	face	VERB
gp-300	38	25	special	special	ADJ
gp-300	38	26	challenges	challenge	NOUN
gp-300	38	27	in	in	ADP
gp-300	38	28	financial	financial	ADJ
gp-300	38	29	reporting	reporting	NOUN
gp-300	38	30	and	and	CCONJ
gp-300	38	31	audit	audit	NOUN
gp-300	38	32	processes	process	NOUN
gp-300	38	33	.	.	PUNCT
gp-300	39	1	these	these	DET
gp-300	39	2	challenges	challenge	NOUN
gp-300	39	3	include	include	VERB
gp-300	39	4	supply	supply	NOUN
gp-300	39	5	chain	chain	NOUN
gp-300	39	6	complexity	complexity	NOUN
gp-300	39	7	requiring	require	VERB
gp-300	39	8	deeper	deep	ADJ
gp-300	39	9	verification	verification	NOUN
gp-300	39	10	,	,	PUNCT
gp-300	39	11	raw	raw	ADJ
gp-300	39	12	material	material	NOUN
gp-300	39	13	price	price	NOUN
gp-300	39	14	fluctuations	fluctuation	NOUN
gp-300	39	15	affecting	affect	VERB
gp-300	39	16	inventory	inventory	NOUN
gp-300	39	17	valuation	valuation	NOUN
gp-300	39	18	,	,	PUNCT
gp-300	39	19	and	and	CCONJ
gp-300	39	20	compliance	compliance	NOUN
gp-300	39	21	with	with	ADP
gp-300	39	22	strict	strict	ADJ
gp-300	39	23	regulations	regulation	NOUN
gp-300	39	24	regarding	regard	VERB
gp-300	39	25	safety	safety	NOUN
gp-300	39	26	and	and	CCONJ
gp-300	39	27	product	product	NOUN
gp-300	39	28	standards	standard	NOUN
gp-300	39	29	.	.	PUNCT
gp-300	40	1	additionally	additionally	ADV
gp-300	40	2	,	,	PUNCT
gp-300	40	3	inadequate	inadequate	ADJ
gp-300	40	4	internal	internal	ADJ
gp-300	40	5	control	control	NOUN
gp-300	40	6	systems	system	NOUN
gp-300	40	7	in	in	ADP
gp-300	40	8	some	some	DET
gp-300	40	9	companies	company	NOUN
gp-300	40	10	further	far	ADV
gp-300	40	11	extend	extend	VERB
gp-300	40	12	the	the	DET
gp-300	40	13	audit	audit	NOUN
gp-300	40	14	process	process	NOUN
gp-300	40	15	and	and	CCONJ
gp-300	40	16	potentially	potentially	ADV
gp-300	40	17	increase	increase	VERB
gp-300	40	18	audit	audit	NOUN
gp-300	40	19	report	report	NOUN
gp-300	40	20	lag	lag	VERB
gp-300	40	21	.	.	PUNCT
gp-300	41	1	the	the	DET
gp-300	41	2	complexity	complexity	NOUN
gp-300	41	3	is	be	AUX
gp-300	41	4	reflected	reflect	VERB
gp-300	41	5	in	in	ADP
gp-300	41	6	arl	arl	PROPN
gp-300	41	7	data	datum	NOUN
gp-300	41	8	analysis	analysis	NOUN
gp-300	41	9	from	from	ADP
gp-300	41	10	25	25	NUM
gp-300	41	11	food	food	NOUN
gp-300	41	12	and	and	CCONJ
gp-300	41	13	beverage	beverage	NOUN
gp-300	41	14	companies	company	NOUN
gp-300	41	15	listed	list	VERB
gp-300	41	16	on	on	ADP
gp-300	41	17	idx	idx	NOUN
gp-300	41	18	during	during	ADP
gp-300	41	19	the	the	DET
gp-300	41	20	2019–2024	2019–2024	NUM
gp-300	41	21	period	period	NOUN
gp-300	41	22	,	,	PUNCT
gp-300	41	23	showing	show	VERB
gp-300	41	24	a	a	DET
gp-300	41	25	consistent	consistent	ADJ
gp-300	41	26	decreasing	decrease	VERB
gp-300	41	27	trend	trend	NOUN
gp-300	41	28	in	in	ADP
gp-300	41	29	arl	arl	PROPN
gp-300	41	30	from	from	ADP
gp-300	41	31	an	an	DET
gp-300	41	32	average	average	NOUN
gp-300	41	33	of	of	ADP
gp-300	41	34	107.2	107.2	NUM
gp-300	41	35	days	day	NOUN
gp-300	41	36	(	(	PUNCT
gp-300	41	37	2020	2020	NUM
gp-300	41	38	)	)	PUNCT
gp-300	41	39	to	to	ADP
gp-300	41	40	93.2	93.2	NUM
gp-300	41	41	days	day	NOUN
gp-300	41	42	(	(	PUNCT
gp-300	41	43	2021	2021	NUM
gp-300	41	44	)	)	PUNCT
gp-300	41	45	,	,	PUNCT
gp-300	41	46	then	then	ADV
gp-300	41	47	88.4	88.4	NUM
gp-300	41	48	days	day	NOUN
gp-300	41	49	(	(	PUNCT
gp-300	41	50	2022	2022	NUM
gp-300	41	51	)	)	PUNCT
gp-300	41	52	,	,	PUNCT
gp-300	41	53	and	and	CCONJ
gp-300	41	54	84.6	84.6	NUM
gp-300	41	55	days	day	NOUN
gp-300	41	56	(	(	PUNCT
gp-300	41	57	2023	2023	NUM
gp-300	41	58	)	)	PUNCT
gp-300	41	59	.	.	PUNCT
gp-300	42	1	despite	despite	SCONJ
gp-300	42	2	general	general	ADJ
gp-300	42	3	improvement	improvement	NOUN
gp-300	42	4	,	,	PUNCT
gp-300	42	5	significant	significant	ADJ
gp-300	42	6	disparities	disparity	NOUN
gp-300	42	7	exist	exist	VERB
gp-300	42	8	among	among	ADP
gp-300	42	9	companies	company	NOUN
gp-300	42	10	,	,	PUNCT
gp-300	42	11	with	with	ADP
gp-300	42	12	some	some	DET
gp-300	42	13	issuers	issuer	NOUN
gp-300	42	14	successfully	successfully	ADV
gp-300	42	15	improving	improve	VERB
gp-300	42	16	arl	arl	PROPN
gp-300	42	17	while	while	SCONJ
gp-300	42	18	others	other	NOUN
gp-300	42	19	continue	continue	VERB
gp-300	42	20	to	to	PART
gp-300	42	21	experience	experience	VERB
gp-300	42	22	high	high	ADJ
gp-300	42	23	arl	arl	PROPN
gp-300	42	24	.	.	PUNCT
gp-300	43	1	several	several	ADJ
gp-300	43	2	factors	factor	NOUN
gp-300	43	3	are	be	AUX
gp-300	43	4	suspected	suspect	VERB
gp-300	43	5	to	to	PART
gp-300	43	6	influence	influence	VERB
gp-300	43	7	audit	audit	NOUN
gp-300	43	8	report	report	NOUN
gp-300	43	9	lag	lag	NOUN
gp-300	43	10	,	,	PUNCT
gp-300	43	11	including	include	VERB
gp-300	43	12	earnings	earning	NOUN
gp-300	43	13	volatility	volatility	NOUN
gp-300	43	14	,	,	PUNCT
gp-300	43	15	audit	audit	NOUN
gp-300	43	16	committee	committee	NOUN
gp-300	43	17	meetings	meeting	NOUN
gp-300	43	18	,	,	PUNCT
gp-300	43	19	and	and	CCONJ
gp-300	43	20	audit	audit	NOUN
gp-300	43	21	tenure	tenure	NOUN
gp-300	43	22	.	.	PUNCT
gp-300	44	1	earnings	earning	NOUN
gp-300	44	2	volatility	volatility	NOUN
gp-300	44	3	reflects	reflect	VERB
gp-300	44	4	fluctuations	fluctuation	NOUN
gp-300	44	5	or	or	CCONJ
gp-300	44	6	instability	instability	NOUN
gp-300	44	7	of	of	ADP
gp-300	44	8	company	company	NOUN
gp-300	44	9	profits	profit	NOUN
gp-300	44	10	over	over	ADP
gp-300	44	11	time	time	NOUN
gp-300	44	12	(	(	PUNCT
gp-300	44	13	nastiti	nastiti	INTJ
gp-300	44	14	et	et	PROPN
gp-300	44	15	al	al	PROPN
gp-300	44	16	.	.	PROPN
gp-300	44	17	,	,	PUNCT
gp-300	44	18	2024	2024	NUM
gp-300	44	19	)	)	PUNCT
gp-300	44	20	,	,	PUNCT
gp-300	44	21	where	where	SCONJ
gp-300	44	22	higher	high	ADJ
gp-300	44	23	earnings	earning	NOUN
gp-300	44	24	volatility	volatility	NOUN
gp-300	44	25	represents	represent	VERB
gp-300	44	26	greater	great	ADJ
gp-300	44	27	premium	premium	NOUN
gp-300	44	28	risk	risk	NOUN
gp-300	44	29	and	and	CCONJ
gp-300	44	30	requires	require	VERB
gp-300	44	31	deeper	deep	ADJ
gp-300	44	32	verification	verification	NOUN
gp-300	44	33	to	to	PART
gp-300	44	34	ensure	ensure	VERB
gp-300	44	35	that	that	SCONJ
gp-300	44	36	profit	profit	NOUN
gp-300	44	37	fluctuations	fluctuation	NOUN
gp-300	44	38	truly	truly	ADV
gp-300	44	39	occur	occur	VERB
gp-300	44	40	according	accord	VERB
gp-300	44	41	to	to	ADP
gp-300	44	42	factual	factual	ADJ
gp-300	44	43	conditions	condition	NOUN
gp-300	44	44	.	.	PUNCT
gp-300	45	1	the	the	DET
gp-300	45	2	motivation	motivation	NOUN
gp-300	45	3	to	to	PART
gp-300	45	4	achieve	achieve	VERB
gp-300	45	5	certain	certain	ADJ
gp-300	45	6	targets	target	NOUN
gp-300	45	7	can	can	AUX
gp-300	45	8	make	make	VERB
gp-300	45	9	management	management	NOUN
gp-300	45	10	ignore	ignore	VERB
gp-300	45	11	good	good	ADJ
gp-300	45	12	business	business	NOUN
gp-300	45	13	practices	practice	NOUN
gp-300	45	14	,	,	PUNCT
gp-300	45	15	potentially	potentially	ADV
gp-300	45	16	resulting	result	VERB
gp-300	45	17	in	in	ADP
gp-300	45	18	earnings	earning	NOUN
gp-300	45	19	management	management	NOUN
gp-300	45	20	,	,	PUNCT
gp-300	45	21	producing	produce	VERB
gp-300	45	22	profits	profit	NOUN
gp-300	45	23	that	that	PRON
gp-300	45	24	are	be	AUX
gp-300	45	25	too	too	ADV
gp-300	45	26	stable	stable	ADJ
gp-300	45	27	or	or	CCONJ
gp-300	45	28	too	too	ADV
gp-300	45	29	fluctuating	fluctuate	VERB
gp-300	45	30	.	.	PUNCT
gp-300	46	1	higher	high	ADJ
gp-300	46	2	earnings	earning	NOUN
gp-300	46	3	volatility	volatility	NOUN
gp-300	46	4	in	in	ADP
gp-300	46	5	companies	company	NOUN
gp-300	46	6	represents	represent	VERB
gp-300	46	7	greater	great	ADJ
gp-300	46	8	premium	premium	NOUN
gp-300	46	9	risk	risk	NOUN
gp-300	46	10	(	(	PUNCT
gp-300	46	11	egiyi	egiyi	ADV
gp-300	46	12	et	et	PROPN
gp-300	46	13	al	al	PROPN
gp-300	46	14	.	.	PROPN
gp-300	46	15	,	,	PUNCT
gp-300	46	16	2023	2023	NUM
gp-300	46	17	)	)	PUNCT
gp-300	46	18	,	,	PUNCT
gp-300	46	19	requiring	require	VERB
gp-300	46	20	deeper	deep	ADJ
gp-300	46	21	verification	verification	NOUN
gp-300	46	22	and	and	CCONJ
gp-300	46	23	increasing	increase	VERB
gp-300	46	24	audit	audit	NOUN
gp-300	46	25	fees	fee	NOUN
gp-300	46	26	.	.	PUNCT
gp-300	47	1	particularly	particularly	ADV
gp-300	47	2	in	in	ADP
gp-300	47	3	non	non	ADJ
gp-300	47	4	-	-	ADJ
gp-300	47	5	financial	financial	ADJ
gp-300	47	6	sectors	sector	NOUN
gp-300	47	7	such	such	ADJ
gp-300	47	8	as	as	ADP
gp-300	47	9	manufacturing	manufacturing	NOUN
gp-300	47	10	and	and	CCONJ
gp-300	47	11	property	property	NOUN
gp-300	47	12	,	,	PUNCT
gp-300	47	13	earnings	earning	NOUN
gp-300	47	14	volatility	volatility	NOUN
gp-300	47	15	levels	level	NOUN
gp-300	47	16	tend	tend	VERB
gp-300	47	17	to	to	PART
gp-300	47	18	be	be	AUX
gp-300	47	19	higher	high	ADJ
gp-300	47	20	compared	compare	VERB
gp-300	47	21	to	to	ADP
gp-300	47	22	financial	financial	ADJ
gp-300	47	23	sectors	sector	NOUN
gp-300	47	24	due	due	ADP
gp-300	47	25	to	to	ADP
gp-300	47	26	greater	great	ADJ
gp-300	47	27	vulnerability	vulnerability	NOUN
gp-300	47	28	to	to	ADP
gp-300	47	29	raw	raw	ADJ
gp-300	47	30	material	material	NOUN
gp-300	47	31	price	price	NOUN
gp-300	47	32	fluctuations	fluctuation	NOUN
gp-300	47	33	,	,	PUNCT
gp-300	47	34	production	production	NOUN
gp-300	47	35	costs	cost	NOUN
gp-300	47	36	,	,	PUNCT
gp-300	47	37	and	and	CCONJ
gp-300	47	38	property	property	NOUN
gp-300	47	39	market	market	NOUN
gp-300	47	40	conditions	condition	NOUN
gp-300	47	41	(	(	PUNCT
gp-300	47	42	yendrawati	yendrawati	PROPN
gp-300	47	43	&	&	CCONJ
gp-300	47	44	mahendra	mahendra	PROPN
gp-300	47	45	,	,	PUNCT
gp-300	47	46	2018	2018	NUM
gp-300	47	47	)	)	PUNCT
gp-300	47	48	.	.	PUNCT
gp-300	48	1	however	however	ADV
gp-300	48	2	,	,	PUNCT
gp-300	48	3	previous	previous	ADJ
gp-300	48	4	research	research	NOUN
gp-300	48	5	data	data	NOUN
gp-300	48	6	shows	show	NOUN
gp-300	48	7	result	result	VERB
gp-300	48	8	uncertainty	uncertainty	NOUN
gp-300	48	9	where	where	SCONJ
gp-300	48	10	some	some	DET
gp-300	48	11	studies	study	NOUN
gp-300	48	12	mention	mention	VERB
gp-300	48	13	higher	high	ADJ
gp-300	48	14	earnings	earning	NOUN
gp-300	48	15	volatility	volatility	NOUN
gp-300	48	16	affects	affect	VERB
gp-300	48	17	audit	audit	NOUN
gp-300	48	18	report	report	NOUN
gp-300	48	19	lag	lag	NOUN
gp-300	48	20	(	(	PUNCT
gp-300	48	21	egiyi	egiyi	ADV
gp-300	48	22	et	et	PROPN
gp-300	48	23	al	al	PROPN
gp-300	48	24	.	.	PROPN
gp-300	48	25	,	,	PUNCT
gp-300	48	26	2023	2023	NUM
gp-300	48	27	;	;	PUNCT
gp-300	48	28	marsintauli	marsintauli	PROPN
gp-300	48	29	&	&	CCONJ
gp-300	48	30	pribadi	pribadi	PROPN
gp-300	48	31	,	,	PUNCT
gp-300	48	32	2023	2023	NUM
gp-300	48	33	)	)	PUNCT
gp-300	48	34	,	,	PUNCT
gp-300	48	35	while	while	SCONJ
gp-300	48	36	other	other	ADJ
gp-300	48	37	research	research	NOUN
gp-300	48	38	shows	show	VERB
gp-300	48	39	lower	low	ADJ
gp-300	48	40	earnings	earning	NOUN
gp-300	48	41	volatility	volatility	NOUN
gp-300	48	42	actually	actually	ADV
gp-300	48	43	produces	produce	VERB
gp-300	48	44	premium	premium	ADJ
gp-300	48	45	risk	risk	NOUN
gp-300	48	46	that	that	PRON
gp-300	48	47	can	can	AUX
gp-300	48	48	increase	increase	VERB
gp-300	48	49	audit	audit	NOUN
gp-300	48	50	report	report	NOUN
gp-300	48	51	lag	lag	NOUN
gp-300	48	52	(	(	PUNCT
gp-300	48	53	bryan	bryan	PROPN
gp-300	48	54	&	&	CCONJ
gp-300	48	55	mason	mason	PROPN
gp-300	48	56	,	,	PUNCT
gp-300	48	57	2020	2020	NUM
gp-300	48	58	)	)	PUNCT
gp-300	48	59	to	to	PART
gp-300	48	60	ensure	ensure	VERB
gp-300	48	61	that	that	SCONJ
gp-300	48	62	company	company	NOUN
gp-300	48	63	profits	profit	NOUN
gp-300	48	64	are	be	AUX
gp-300	48	65	free	free	ADJ
gp-300	48	66	from	from	ADP
gp-300	48	67	suspected	suspect	VERB
gp-300	48	68	earnings	earning	NOUN
gp-300	48	69	management	management	NOUN
gp-300	48	70	.	.	PUNCT
gp-300	49	1	in	in	ADP
gp-300	49	2	conditions	condition	NOUN
gp-300	49	3	of	of	ADP
gp-300	49	4	both	both	CCONJ
gp-300	49	5	high	high	ADJ
gp-300	49	6	and	and	CCONJ
gp-300	49	7	low	low	ADJ
gp-300	49	8	earnings	earning	NOUN
gp-300	49	9	volatility	volatility	NOUN
gp-300	49	10	,	,	PUNCT
gp-300	49	11	the	the	DET
gp-300	49	12	the	the	DET
gp-300	49	13	effect	effect	NOUN
gp-300	49	14	of	of	ADP
gp-300	49	15	earnings	earning	NOUN
gp-300	49	16	volatility	volatility	NOUN
gp-300	49	17	,	,	PUNCT
gp-300	49	18	audit	audit	NOUN
gp-300	49	19	committee	committee	NOUN
gp-300	49	20	meetings	meeting	NOUN
gp-300	49	21	,	,	PUNCT
gp-300	49	22	and	and	CCONJ
gp-300	49	23	audit	audit	NOUN
gp-300	49	24	tenure	tenure	NOUN
gp-300	49	25	on	on	ADP
gp-300	49	26	audit	audit	NOUN
gp-300	49	27	report	report	NOUN
gp-300	49	28	lag	lag	VERB
gp-300	49	29	with	with	ADP
gp-300	49	30	auditor	auditor	NOUN
gp-300	49	31	industry	industry	NOUN
gp-300	49	32	specialization	specialization	NOUN
gp-300	49	33	as	as	ADP
gp-300	49	34	moderation	moderation	NOUN
gp-300	49	35	1538	1538	NUM
gp-300	49	36	presence	presence	NOUN
gp-300	49	37	of	of	ADP
gp-300	49	38	auditors	auditor	NOUN
gp-300	49	39	with	with	ADP
gp-300	49	40	industry	industry	NOUN
gp-300	49	41	specialization	specialization	NOUN
gp-300	49	42	becomes	become	VERB
gp-300	49	43	important	important	ADJ
gp-300	49	44	because	because	SCONJ
gp-300	49	45	deep	deep	ADJ
gp-300	49	46	understanding	understanding	NOUN
gp-300	49	47	of	of	ADP
gp-300	49	48	industry	industry	NOUN
gp-300	49	49	characteristics	characteristic	NOUN
gp-300	49	50	can	can	AUX
gp-300	49	51	help	help	VERB
gp-300	49	52	detect	detect	VERB
gp-300	49	53	errors	error	NOUN
gp-300	49	54	or	or	CCONJ
gp-300	49	55	deviations	deviation	NOUN
gp-300	49	56	more	more	ADV
gp-300	49	57	effectively	effectively	ADV
gp-300	49	58	(	(	PUNCT
gp-300	49	59	shams	sham	NOUN
gp-300	49	60	,	,	PUNCT
gp-300	49	61	2020	2020	NUM
gp-300	49	62	)	)	PUNCT
gp-300	49	63	.	.	PUNCT
gp-300	50	1	the	the	DET
gp-300	50	2	role	role	NOUN
gp-300	50	3	of	of	ADP
gp-300	50	4	audit	audit	NOUN
gp-300	50	5	committees	committee	NOUN
gp-300	50	6	as	as	ADP
gp-300	50	7	part	part	NOUN
gp-300	50	8	of	of	ADP
gp-300	50	9	corporate	corporate	ADJ
gp-300	50	10	governance	governance	NOUN
gp-300	50	11	mechanisms	mechanism	NOUN
gp-300	50	12	has	have	AUX
gp-300	50	13	become	become	VERB
gp-300	50	14	increasingly	increasingly	ADV
gp-300	50	15	important	important	ADJ
gp-300	50	16	since	since	SCONJ
gp-300	50	17	the	the	DET
gp-300	50	18	implementation	implementation	NOUN
gp-300	50	19	of	of	ADP
gp-300	50	20	sarbanes	sarbane	NOUN
gp-300	50	21	-	-	PUNCT
gp-300	50	22	oxley	oxley	ADJ
gp-300	50	23	404	404	NUM
gp-300	50	24	in	in	ADP
gp-300	50	25	the	the	DET
gp-300	50	26	united	united	PROPN
gp-300	50	27	states	states	PROPN
gp-300	50	28	,	,	PUNCT
gp-300	50	29	which	which	PRON
gp-300	50	30	requires	require	VERB
gp-300	50	31	companies	company	NOUN
gp-300	50	32	to	to	PART
gp-300	50	33	meet	meet	VERB
gp-300	50	34	good	good	ADJ
gp-300	50	35	internal	internal	ADJ
gp-300	50	36	control	control	NOUN
gp-300	50	37	criteria	criterion	NOUN
gp-300	50	38	.	.	PUNCT
gp-300	51	1	the	the	DET
gp-300	51	2	existence	existence	NOUN
gp-300	51	3	of	of	ADP
gp-300	51	4	these	these	DET
gp-300	51	5	regulations	regulation	NOUN
gp-300	51	6	increases	increase	VERB
gp-300	51	7	audit	audit	NOUN
gp-300	51	8	report	report	NOUN
gp-300	51	9	lag	lag	NOUN
gp-300	51	10	conditions	condition	NOUN
gp-300	51	11	(	(	PUNCT
gp-300	51	12	durand	durand	NOUN
gp-300	51	13	,	,	PUNCT
gp-300	51	14	2018	2018	NUM
gp-300	51	15	)	)	PUNCT
gp-300	51	16	because	because	SCONJ
gp-300	51	17	auditors	auditor	NOUN
gp-300	51	18	need	need	VERB
gp-300	51	19	additional	additional	ADJ
gp-300	51	20	time	time	NOUN
gp-300	51	21	for	for	ADP
gp-300	51	22	verification	verification	NOUN
gp-300	51	23	from	from	ADP
gp-300	51	24	companies	company	NOUN
gp-300	51	25	to	to	PART
gp-300	51	26	prove	prove	VERB
gp-300	51	27	that	that	SCONJ
gp-300	51	28	internal	internal	ADJ
gp-300	51	29	control	control	NOUN
gp-300	51	30	elements	element	NOUN
gp-300	51	31	have	have	AUX
gp-300	51	32	been	be	AUX
gp-300	51	33	complied	comply	VERB
gp-300	51	34	with	with	ADP
gp-300	51	35	.	.	PUNCT
gp-300	52	1	audit	audit	NOUN
gp-300	52	2	committees	committee	NOUN
gp-300	52	3	are	be	AUX
gp-300	52	4	called	call	VERB
gp-300	52	5	monitoring	monitor	VERB
gp-300	52	6	mechanisms	mechanism	NOUN
gp-300	52	7	that	that	PRON
gp-300	52	8	can	can	AUX
gp-300	52	9	improve	improve	VERB
gp-300	52	10	report	report	NOUN
gp-300	52	11	quality	quality	NOUN
gp-300	52	12	,	,	PUNCT
gp-300	52	13	reduce	reduce	VERB
gp-300	52	14	information	information	NOUN
gp-300	52	15	asymmetry	asymmetry	NOUN
gp-300	52	16	,	,	PUNCT
gp-300	52	17	reduce	reduce	VERB
gp-300	52	18	irregularities	irregularity	NOUN
gp-300	52	19	,	,	PUNCT
gp-300	52	20	and	and	CCONJ
gp-300	52	21	unreliable	unreliable	ADJ
gp-300	52	22	statements	statement	NOUN
gp-300	52	23	.	.	PUNCT
gp-300	53	1	research	research	NOUN
gp-300	53	2	by	by	ADP
gp-300	53	3	hassan	hassan	PROPN
gp-300	53	4	(	(	PUNCT
gp-300	53	5	2018	2018	NUM
gp-300	53	6	)	)	PUNCT
gp-300	53	7	shows	show	VERB
gp-300	53	8	that	that	SCONJ
gp-300	53	9	audit	audit	NOUN
gp-300	53	10	committees	committee	NOUN
gp-300	53	11	are	be	AUX
gp-300	53	12	an	an	DET
gp-300	53	13	important	important	ADJ
gp-300	53	14	part	part	NOUN
gp-300	53	15	of	of	ADP
gp-300	53	16	corporate	corporate	ADJ
gp-300	53	17	governance	governance	NOUN
gp-300	53	18	mechanisms	mechanism	NOUN
gp-300	53	19	to	to	PART
gp-300	53	20	produce	produce	VERB
gp-300	53	21	good	good	ADJ
gp-300	53	22	internal	internal	ADJ
gp-300	53	23	controls	control	NOUN
gp-300	53	24	,	,	PUNCT
gp-300	53	25	which	which	PRON
gp-300	53	26	then	then	ADV
gp-300	53	27	increases	increase	VERB
gp-300	53	28	audit	audit	NOUN
gp-300	53	29	report	report	NOUN
gp-300	53	30	lag	lag	NOUN
gp-300	53	31	.	.	PUNCT
gp-300	54	1	research	research	NOUN
gp-300	54	2	by	by	ADP
gp-300	54	3	durand	durand	NOUN
gp-300	54	4	(	(	PUNCT
gp-300	54	5	2018	2018	NUM
gp-300	54	6	)	)	PUNCT
gp-300	54	7	shows	show	VERB
gp-300	54	8	that	that	SCONJ
gp-300	54	9	the	the	DET
gp-300	54	10	more	more	ADV
gp-300	54	11	independent	independent	ADJ
gp-300	54	12	and	and	CCONJ
gp-300	54	13	larger	large	ADJ
gp-300	54	14	the	the	DET
gp-300	54	15	audit	audit	NOUN
gp-300	54	16	committee	committee	NOUN
gp-300	54	17	,	,	PUNCT
gp-300	54	18	the	the	PRON
gp-300	54	19	faster	fast	ADV
gp-300	54	20	the	the	DET
gp-300	54	21	audit	audit	NOUN
gp-300	54	22	report	report	NOUN
gp-300	54	23	lag	lag	NOUN
gp-300	54	24	tends	tend	VERB
gp-300	54	25	to	to	PART
gp-300	54	26	be	be	AUX
gp-300	54	27	,	,	PUNCT
gp-300	54	28	while	while	SCONJ
gp-300	54	29	share	share	VERB
gp-300	54	30	ownership	ownership	NOUN
gp-300	54	31	by	by	ADP
gp-300	54	32	audit	audit	NOUN
gp-300	54	33	committees	committee	NOUN
gp-300	54	34	actually	actually	ADV
gp-300	54	35	makes	make	VERB
gp-300	54	36	audit	audit	NOUN
gp-300	54	37	report	report	NOUN
gp-300	54	38	lag	lag	VERB
gp-300	54	39	longer	long	ADV
gp-300	54	40	(	(	PUNCT
gp-300	54	41	bhuiyan	bhuiyan	X
gp-300	54	42	et	et	PROPN
gp-300	54	43	al	al	PROPN
gp-300	54	44	.	.	PROPN
gp-300	54	45	,	,	PUNCT
gp-300	54	46	2024	2024	NUM
gp-300	54	47	)	)	PUNCT
gp-300	54	48	.	.	PUNCT
gp-300	55	1	audit	audit	NOUN
gp-300	55	2	tenure	tenure	NOUN
gp-300	55	3	,	,	PUNCT
gp-300	55	4	referring	refer	VERB
gp-300	55	5	to	to	ADP
gp-300	55	6	the	the	DET
gp-300	55	7	number	number	NOUN
gp-300	55	8	of	of	ADP
gp-300	55	9	years	year	NOUN
gp-300	55	10	auditors	auditor	NOUN
gp-300	55	11	engage	engage	VERB
gp-300	55	12	with	with	ADP
gp-300	55	13	clients	client	NOUN
gp-300	55	14	as	as	SCONJ
gp-300	55	15	regulated	regulate	VERB
gp-300	55	16	in	in	ADP
gp-300	55	17	government	government	NOUN
gp-300	55	18	regulation	regulation	NOUN
gp-300	55	19	pp/20/2005	pp/20/2005	NOUN
gp-300	55	20	article	article	NOUN
gp-300	55	21	11	11	NUM
gp-300	55	22	where	where	SCONJ
gp-300	55	23	audit	audit	NOUN
gp-300	55	24	firms	firm	NOUN
gp-300	55	25	can	can	AUX
gp-300	55	26	provide	provide	VERB
gp-300	55	27	services	service	NOUN
gp-300	55	28	to	to	ADP
gp-300	55	29	clients	client	NOUN
gp-300	55	30	for	for	ADP
gp-300	55	31	a	a	DET
gp-300	55	32	maximum	maximum	NOUN
gp-300	55	33	of	of	ADP
gp-300	55	34	5	5	NUM
gp-300	55	35	consecutive	consecutive	ADJ
gp-300	55	36	fiscal	fiscal	ADJ
gp-300	55	37	years	year	NOUN
gp-300	55	38	according	accord	VERB
gp-300	55	39	to	to	ADP
gp-300	55	40	agreements	agreement	NOUN
gp-300	55	41	between	between	ADP
gp-300	55	42	auditors	auditor	NOUN
gp-300	55	43	and	and	CCONJ
gp-300	55	44	companies	company	NOUN
gp-300	55	45	(	(	PUNCT
gp-300	55	46	latiefah	latiefah	VERB
gp-300	55	47	&	&	CCONJ
gp-300	55	48	handayani	handayani	ADJ
gp-300	55	49	,	,	PUNCT
gp-300	55	50	2024	2024	NUM
gp-300	55	51	)	)	PUNCT
gp-300	55	52	,	,	PUNCT
gp-300	55	53	also	also	ADV
gp-300	55	54	shows	show	VERB
gp-300	55	55	inconsistent	inconsistent	ADJ
gp-300	55	56	research	research	NOUN
gp-300	55	57	results	result	NOUN
gp-300	55	58	.	.	PUNCT
gp-300	56	1	research	research	NOUN
gp-300	56	2	by	by	ADP
gp-300	56	3	latiefah	latiefah	PROPN
gp-300	56	4	&	&	CCONJ
gp-300	56	5	handayani	handayani	PROPN
gp-300	56	6	(	(	PUNCT
gp-300	56	7	2024	2024	NUM
gp-300	56	8	)	)	PUNCT
gp-300	56	9	shows	show	VERB
gp-300	56	10	that	that	SCONJ
gp-300	56	11	audit	audit	NOUN
gp-300	56	12	tenure	tenure	NOUN
gp-300	56	13	significantly	significantly	ADV
gp-300	56	14	and	and	CCONJ
gp-300	56	15	positively	positively	ADV
gp-300	56	16	affects	affect	VERB
gp-300	56	17	audit	audit	NOUN
gp-300	56	18	report	report	NOUN
gp-300	56	19	lag	lag	NOUN
gp-300	56	20	,	,	PUNCT
gp-300	56	21	while	while	SCONJ
gp-300	56	22	previous	previous	ADJ
gp-300	56	23	research	research	NOUN
gp-300	56	24	by	by	ADP
gp-300	56	25	affifah	affifah	PROPN
gp-300	56	26	&	&	CCONJ
gp-300	56	27	susilowati	susilowati	PROPN
gp-300	56	28	(	(	PUNCT
gp-300	56	29	2021	2021	NUM
gp-300	56	30	)	)	PUNCT
gp-300	56	31	and	and	CCONJ
gp-300	56	32	wardani	wardani	PROPN
gp-300	56	33	et	et	PROPN
gp-300	56	34	al	al	PROPN
gp-300	56	35	.	.	PROPN
gp-300	57	1	(	(	PUNCT
gp-300	57	2	2022	2022	NUM
gp-300	57	3	)	)	PUNCT
gp-300	57	4	shows	show	VERB
gp-300	57	5	audit	audit	NOUN
gp-300	57	6	tenure	tenure	NOUN
gp-300	57	7	does	do	AUX
gp-300	57	8	not	not	PART
gp-300	57	9	significantly	significantly	ADV
gp-300	57	10	affect	affect	VERB
gp-300	57	11	audit	audit	NOUN
gp-300	57	12	report	report	NOUN
gp-300	57	13	lag	lag	VERB
gp-300	57	14	.	.	PUNCT
gp-300	58	1	these	these	DET
gp-300	58	2	inconsistent	inconsistent	ADJ
gp-300	58	3	results	result	NOUN
gp-300	58	4	indicate	indicate	VERB
gp-300	58	5	the	the	DET
gp-300	58	6	existence	existence	NOUN
gp-300	58	7	of	of	ADP
gp-300	58	8	other	other	ADJ
gp-300	58	9	factors	factor	NOUN
gp-300	58	10	that	that	PRON
gp-300	58	11	can	can	AUX
gp-300	58	12	moderate	moderate	VERB
gp-300	58	13	these	these	DET
gp-300	58	14	relationships	relationship	NOUN
gp-300	58	15	,	,	PUNCT
gp-300	58	16	one	one	NUM
gp-300	58	17	of	of	ADP
gp-300	58	18	which	which	PRON
gp-300	58	19	is	be	AUX
gp-300	58	20	auditor	auditor	NOUN
gp-300	58	21	industry	industry	NOUN
gp-300	58	22	specialization	specialization	NOUN
gp-300	58	23	that	that	PRON
gp-300	58	24	can	can	AUX
gp-300	58	25	improve	improve	VERB
gp-300	58	26	audit	audit	NOUN
gp-300	58	27	process	process	NOUN
gp-300	58	28	efficiency	efficiency	NOUN
gp-300	58	29	(	(	PUNCT
gp-300	58	30	fayyum	fayyum	INTJ
gp-300	58	31	et	et	NOUN
gp-300	58	32	al	al	PROPN
gp-300	58	33	.	.	PROPN
gp-300	58	34	,	,	PUNCT
gp-300	58	35	2019	2019	NUM
gp-300	58	36	)	)	PUNCT
gp-300	58	37	.	.	PUNCT
gp-300	59	1	the	the	DET
gp-300	59	2	complexity	complexity	NOUN
gp-300	59	3	of	of	ADP
gp-300	59	4	every	every	DET
gp-300	59	5	company	company	NOUN
gp-300	59	6	's	's	PART
gp-300	59	7	industry	industry	NOUN
gp-300	59	8	requires	require	VERB
gp-300	59	9	auditor	auditor	NOUN
gp-300	59	10	competence	competence	NOUN
gp-300	59	11	and	and	CCONJ
gp-300	59	12	experience	experience	NOUN
gp-300	59	13	so	so	SCONJ
gp-300	59	14	as	as	SCONJ
gp-300	59	15	not	not	PART
gp-300	59	16	to	to	PART
gp-300	59	17	waste	waste	VERB
gp-300	59	18	time	time	NOUN
gp-300	59	19	learning	learn	VERB
gp-300	59	20	company	company	NOUN
gp-300	59	21	business	business	NOUN
gp-300	59	22	models	model	NOUN
gp-300	59	23	.	.	PUNCT
gp-300	60	1	the	the	DET
gp-300	60	2	longer	long	ADJ
gp-300	60	3	auditor	auditor	NOUN
gp-300	60	4	experience	experience	NOUN
gp-300	60	5	in	in	ADP
gp-300	60	6	handling	handle	VERB
gp-300	60	7	a	a	DET
gp-300	60	8	company	company	NOUN
gp-300	60	9	or	or	CCONJ
gp-300	60	10	industry	industry	NOUN
gp-300	60	11	will	will	AUX
gp-300	60	12	result	result	VERB
gp-300	60	13	in	in	ADP
gp-300	60	14	shorter	short	ADJ
gp-300	60	15	audit	audit	NOUN
gp-300	60	16	report	report	NOUN
gp-300	60	17	lag	lag	NOUN
gp-300	60	18	(	(	PUNCT
gp-300	60	19	bryan	bryan	PROPN
gp-300	60	20	&	&	CCONJ
gp-300	60	21	mason	mason	PROPN
gp-300	60	22	,	,	PUNCT
gp-300	60	23	2020	2020	NUM
gp-300	60	24	)	)	PUNCT
gp-300	60	25	.	.	PUNCT
gp-300	61	1	this	this	PRON
gp-300	61	2	is	be	AUX
gp-300	61	3	further	far	ADV
gp-300	61	4	strengthened	strengthen	VERB
gp-300	61	5	when	when	SCONJ
gp-300	61	6	auditors	auditor	NOUN
gp-300	61	7	have	have	VERB
gp-300	61	8	industry	industry	NOUN
gp-300	61	9	specialization	specialization	NOUN
gp-300	61	10	(	(	PUNCT
gp-300	61	11	auditor	auditor	NOUN
gp-300	61	12	industry	industry	NOUN
gp-300	61	13	specialization	specialization	NOUN
gp-300	61	14	)	)	PUNCT
gp-300	61	15	that	that	PRON
gp-300	61	16	matches	match	VERB
gp-300	61	17	the	the	DET
gp-300	61	18	company	company	NOUN
gp-300	61	19	being	be	AUX
gp-300	61	20	audited	audit	VERB
gp-300	61	21	,	,	PUNCT
gp-300	61	22	as	as	SCONJ
gp-300	61	23	deep	deep	ADJ
gp-300	61	24	understanding	understanding	NOUN
gp-300	61	25	of	of	ADP
gp-300	61	26	industry	industry	NOUN
gp-300	61	27	characteristics	characteristic	NOUN
gp-300	61	28	can	can	AUX
gp-300	61	29	accelerate	accelerate	VERB
gp-300	61	30	the	the	DET
gp-300	61	31	audit	audit	NOUN
gp-300	61	32	process	process	NOUN
gp-300	61	33	(	(	PUNCT
gp-300	61	34	dao	dao	PROPN
gp-300	61	35	&	&	CCONJ
gp-300	61	36	pham	pham	PROPN
gp-300	61	37	,	,	PUNCT
gp-300	61	38	2014	2014	NUM
gp-300	61	39	)	)	PUNCT
gp-300	61	40	.	.	PUNCT
gp-300	62	1	the	the	DET
gp-300	62	2	presence	presence	NOUN
gp-300	62	3	of	of	ADP
gp-300	62	4	auditors	auditor	NOUN
gp-300	62	5	with	with	ADP
gp-300	62	6	industry	industry	NOUN
gp-300	62	7	specialization	specialization	NOUN
gp-300	62	8	can	can	AUX
gp-300	62	9	help	help	VERB
gp-300	62	10	optimize	optimize	VERB
gp-300	62	11	audit	audit	NOUN
gp-300	62	12	committee	committee	NOUN
gp-300	62	13	functions	function	NOUN
gp-300	62	14	because	because	SCONJ
gp-300	62	15	both	both	DET
gp-300	62	16	parties	party	NOUN
gp-300	62	17	can	can	AUX
gp-300	62	18	communicate	communicate	VERB
gp-300	62	19	more	more	ADV
gp-300	62	20	effectively	effectively	ADV
gp-300	62	21	with	with	ADP
gp-300	62	22	deep	deep	ADJ
gp-300	62	23	industry	industry	NOUN
gp-300	62	24	understanding	understanding	NOUN
gp-300	62	25	,	,	PUNCT
gp-300	62	26	supported	support	VERB
gp-300	62	27	by	by	ADP
gp-300	62	28	findings	finding	NOUN
gp-300	62	29	from	from	ADP
gp-300	62	30	singhvi	singhvi	PROPN
gp-300	62	31	&	&	CCONJ
gp-300	62	32	feng	feng	PROPN
gp-300	62	33	(	(	PUNCT
gp-300	62	34	2021	2021	NUM
gp-300	62	35	)	)	PUNCT
gp-300	62	36	showing	show	VERB
gp-300	62	37	that	that	DET
gp-300	62	38	audit	audit	NOUN
gp-300	62	39	committees	committee	NOUN
gp-300	62	40	with	with	ADP
gp-300	62	41	larger	large	ADJ
gp-300	62	42	proportions	proportion	NOUN
gp-300	62	43	of	of	ADP
gp-300	62	44	audit	audit	NOUN
gp-300	62	45	experts	expert	NOUN
gp-300	62	46	tend	tend	VERB
gp-300	62	47	to	to	PART
gp-300	62	48	choose	choose	VERB
gp-300	62	49	industry	industry	NOUN
gp-300	62	50	specialist	specialist	NOUN
gp-300	62	51	auditors	auditor	NOUN
gp-300	62	52	for	for	ADP
gp-300	62	53	more	more	ADV
gp-300	62	54	effective	effective	ADJ
gp-300	62	55	communication	communication	NOUN
gp-300	62	56	in	in	ADP
gp-300	62	57	the	the	DET
gp-300	62	58	oversight	oversight	NOUN
gp-300	62	59	process	process	NOUN
gp-300	62	60	.	.	PUNCT
gp-300	63	1	the	the	DET
gp-300	63	2	novelty	novelty	NOUN
gp-300	63	3	of	of	ADP
gp-300	63	4	this	this	DET
gp-300	63	5	research	research	NOUN
gp-300	63	6	lies	lie	VERB
gp-300	63	7	in	in	ADP
gp-300	63	8	adding	add	VERB
gp-300	63	9	auditor	auditor	NOUN
gp-300	63	10	industry	industry	NOUN
gp-300	63	11	specialization	specialization	NOUN
gp-300	63	12	as	as	ADP
gp-300	63	13	a	a	DET
gp-300	63	14	moderating	moderate	VERB
gp-300	63	15	variable	variable	NOUN
gp-300	63	16	that	that	PRON
gp-300	63	17	can	can	AUX
gp-300	63	18	strengthen	strengthen	VERB
gp-300	63	19	or	or	CCONJ
gp-300	63	20	weaken	weaken	VERB
gp-300	63	21	the	the	DET
gp-300	63	22	influence	influence	NOUN
gp-300	63	23	of	of	ADP
gp-300	63	24	earnings	earning	NOUN
gp-300	63	25	volatility	volatility	NOUN
gp-300	63	26	,	,	PUNCT
gp-300	63	27	audit	audit	NOUN
gp-300	63	28	committee	committee	NOUN
gp-300	63	29	meetings	meeting	NOUN
gp-300	63	30	,	,	PUNCT
gp-300	63	31	and	and	CCONJ
gp-300	63	32	audit	audit	NOUN
gp-300	63	33	tenure	tenure	NOUN
gp-300	63	34	on	on	ADP
gp-300	63	35	audit	audit	NOUN
gp-300	63	36	report	report	NOUN
gp-300	63	37	lag	lag	VERB
gp-300	63	38	.	.	PUNCT
gp-300	64	1	the	the	DET
gp-300	64	2	selection	selection	NOUN
gp-300	64	3	of	of	ADP
gp-300	64	4	this	this	DET
gp-300	64	5	moderating	moderate	VERB
gp-300	64	6	variable	variable	NOUN
gp-300	64	7	is	be	AUX
gp-300	64	8	highly	highly	ADV
gp-300	64	9	relevant	relevant	ADJ
gp-300	64	10	considering	consider	VERB
gp-300	64	11	the	the	DET
gp-300	64	12	complexity	complexity	NOUN
gp-300	64	13	of	of	ADP
gp-300	64	14	business	business	NOUN
gp-300	64	15	processes	process	NOUN
gp-300	64	16	in	in	ADP
gp-300	64	17	the	the	DET
gp-300	64	18	food	food	NOUN
gp-300	64	19	and	and	CCONJ
gp-300	64	20	beverage	beverage	NOUN
gp-300	64	21	sector	sector	NOUN
gp-300	64	22	requires	require	VERB
gp-300	64	23	auditors	auditor	NOUN
gp-300	64	24	with	with	ADP
gp-300	64	25	deep	deep	ADJ
gp-300	64	26	industry	industry	NOUN
gp-300	64	27	understanding	understanding	NOUN
gp-300	64	28	to	to	PART
gp-300	64	29	produce	produce	VERB
gp-300	64	30	effective	effective	ADJ
gp-300	64	31	and	and	CCONJ
gp-300	64	32	efficient	efficient	ADJ
gp-300	64	33	audits	audit	NOUN
gp-300	64	34	.	.	PUNCT
gp-300	65	1	previous	previous	ADJ
gp-300	65	2	research	research	NOUN
gp-300	65	3	has	have	AUX
gp-300	65	4	not	not	PART
gp-300	65	5	specifically	specifically	ADV
gp-300	65	6	examined	examine	VERB
gp-300	65	7	the	the	DET
gp-300	65	8	moderating	moderate	VERB
gp-300	65	9	role	role	NOUN
gp-300	65	10	of	of	ADP
gp-300	65	11	auditor	auditor	NOUN
gp-300	65	12	industry	industry	NOUN
gp-300	65	13	specialization	specialization	NOUN
gp-300	65	14	in	in	ADP
gp-300	65	15	the	the	DET
gp-300	65	16	the	the	DET
gp-300	65	17	effect	effect	NOUN
gp-300	65	18	of	of	ADP
gp-300	65	19	earnings	earning	NOUN
gp-300	65	20	volatility	volatility	NOUN
gp-300	65	21	,	,	PUNCT
gp-300	65	22	audit	audit	NOUN
gp-300	65	23	committee	committee	NOUN
gp-300	65	24	meetings	meeting	NOUN
gp-300	65	25	,	,	PUNCT
gp-300	65	26	and	and	CCONJ
gp-300	65	27	audit	audit	NOUN
gp-300	65	28	tenure	tenure	NOUN
gp-300	65	29	on	on	ADP
gp-300	65	30	audit	audit	NOUN
gp-300	65	31	report	report	NOUN
gp-300	65	32	lag	lag	VERB
gp-300	65	33	with	with	ADP
gp-300	65	34	auditor	auditor	NOUN
gp-300	65	35	industry	industry	NOUN
gp-300	65	36	specialization	specialization	NOUN
gp-300	65	37	as	as	ADP
gp-300	65	38	moderation	moderation	NOUN
gp-300	65	39	1539	1539	NUM
gp-300	65	40	context	context	NOUN
gp-300	65	41	of	of	ADP
gp-300	65	42	the	the	DET
gp-300	65	43	food	food	NOUN
gp-300	65	44	and	and	CCONJ
gp-300	65	45	beverage	beverage	NOUN
gp-300	65	46	sector	sector	NOUN
gp-300	65	47	in	in	ADP
gp-300	65	48	indonesia	indonesia	PROPN
gp-300	65	49	,	,	PUNCT
gp-300	65	50	particularly	particularly	ADV
gp-300	65	51	during	during	ADP
gp-300	65	52	the	the	DET
gp-300	65	53	period	period	NOUN
gp-300	65	54	that	that	PRON
gp-300	65	55	includes	include	VERB
gp-300	65	56	the	the	DET
gp-300	65	57	impact	impact	NOUN
gp-300	65	58	of	of	ADP
gp-300	65	59	the	the	DET
gp-300	65	60	covid-19	covid-19	PROPN
gp-300	65	61	pandemic	pandemic	NOUN
gp-300	65	62	on	on	ADP
gp-300	65	63	business	business	NOUN
gp-300	65	64	operations	operation	NOUN
gp-300	65	65	and	and	CCONJ
gp-300	65	66	financial	financial	ADJ
gp-300	65	67	reporting	reporting	NOUN
gp-300	65	68	.	.	PUNCT
gp-300	66	1	this	this	DET
gp-300	66	2	research	research	NOUN
gp-300	66	3	aims	aim	VERB
gp-300	66	4	to	to	PART
gp-300	66	5	analyze	analyze	VERB
gp-300	66	6	the	the	DET
gp-300	66	7	effect	effect	NOUN
gp-300	66	8	of	of	ADP
gp-300	66	9	earnings	earning	NOUN
gp-300	66	10	volatility	volatility	NOUN
gp-300	66	11	,	,	PUNCT
gp-300	66	12	audit	audit	NOUN
gp-300	66	13	committee	committee	NOUN
gp-300	66	14	meetings	meeting	NOUN
gp-300	66	15	,	,	PUNCT
gp-300	66	16	and	and	CCONJ
gp-300	66	17	audit	audit	NOUN
gp-300	66	18	tenure	tenure	NOUN
gp-300	66	19	on	on	ADP
gp-300	66	20	audit	audit	NOUN
gp-300	66	21	report	report	NOUN
gp-300	66	22	lag	lag	VERB
gp-300	66	23	with	with	ADP
gp-300	66	24	auditor	auditor	NOUN
gp-300	66	25	industry	industry	NOUN
gp-300	66	26	specialization	specialization	NOUN
gp-300	66	27	as	as	ADP
gp-300	66	28	a	a	DET
gp-300	66	29	moderating	moderate	VERB
gp-300	66	30	variable	variable	NOUN
gp-300	66	31	in	in	ADP
gp-300	66	32	food	food	NOUN
gp-300	66	33	and	and	CCONJ
gp-300	66	34	beverage	beverage	NOUN
gp-300	66	35	sector	sector	NOUN
gp-300	66	36	companies	company	NOUN
gp-300	66	37	listed	list	VERB
gp-300	66	38	on	on	ADP
gp-300	66	39	idx	idx	NOUN
gp-300	66	40	for	for	ADP
gp-300	66	41	the	the	DET
gp-300	66	42	period	period	NOUN
gp-300	66	43	2019–2024	2019–2024	NUM
gp-300	66	44	.	.	PUNCT
gp-300	67	1	the	the	DET
gp-300	67	2	practical	practical	ADJ
gp-300	67	3	benefits	benefit	NOUN
gp-300	67	4	of	of	ADP
gp-300	67	5	this	this	DET
gp-300	67	6	research	research	NOUN
gp-300	67	7	for	for	ADP
gp-300	67	8	various	various	ADJ
gp-300	67	9	stakeholders	stakeholder	NOUN
gp-300	67	10	include	include	VERB
gp-300	67	11	:	:	PUNCT
gp-300	67	12	for	for	ADP
gp-300	67	13	investors	investor	NOUN
gp-300	67	14	,	,	PUNCT
gp-300	67	15	providing	provide	VERB
gp-300	67	16	evaluation	evaluation	NOUN
gp-300	67	17	of	of	ADP
gp-300	67	18	investment	investment	NOUN
gp-300	67	19	risks	risk	NOUN
gp-300	67	20	and	and	CCONJ
gp-300	67	21	decision	decision	NOUN
gp-300	67	22	-	-	PUNCT
gp-300	67	23	making	making	NOUN
gp-300	67	24	based	base	VERB
gp-300	67	25	on	on	ADP
gp-300	67	26	governance	governance	NOUN
gp-300	67	27	quality	quality	NOUN
gp-300	67	28	;	;	PUNCT
gp-300	67	29	for	for	ADP
gp-300	67	30	companies	company	NOUN
gp-300	67	31	,	,	PUNCT
gp-300	67	32	optimizing	optimize	VERB
gp-300	67	33	audit	audit	NOUN
gp-300	67	34	committee	committee	NOUN
gp-300	67	35	effectiveness	effectiveness	NOUN
gp-300	67	36	and	and	CCONJ
gp-300	67	37	financial	financial	ADJ
gp-300	67	38	reporting	reporting	NOUN
gp-300	67	39	efficiency	efficiency	NOUN
gp-300	67	40	;	;	PUNCT
gp-300	67	41	for	for	ADP
gp-300	67	42	auditors	auditor	NOUN
gp-300	67	43	,	,	PUNCT
gp-300	67	44	understanding	understand	VERB
gp-300	67	45	factors	factor	NOUN
gp-300	67	46	affecting	affect	VERB
gp-300	67	47	audit	audit	NOUN
gp-300	67	48	duration	duration	NOUN
gp-300	67	49	and	and	CCONJ
gp-300	67	50	improving	improve	VERB
gp-300	67	51	service	service	NOUN
gp-300	67	52	quality	quality	NOUN
gp-300	67	53	;	;	PUNCT
gp-300	67	54	for	for	ADP
gp-300	67	55	regulators	regulator	NOUN
gp-300	67	56	,	,	PUNCT
gp-300	67	57	developing	develop	VERB
gp-300	67	58	evidence	evidence	NOUN
gp-300	67	59	-	-	PUNCT
gp-300	67	60	based	base	VERB
gp-300	67	61	policies	policy	NOUN
gp-300	67	62	and	and	CCONJ
gp-300	67	63	improving	improve	VERB
gp-300	67	64	oversight	oversight	NOUN
gp-300	67	65	standards	standard	NOUN
gp-300	67	66	;	;	PUNCT
gp-300	67	67	and	and	CCONJ
gp-300	67	68	for	for	ADP
gp-300	67	69	academics	academic	NOUN
gp-300	67	70	,	,	PUNCT
gp-300	67	71	contributing	contribute	VERB
gp-300	67	72	to	to	PART
gp-300	67	73	audit	audit	NOUN
gp-300	67	74	and	and	CCONJ
gp-300	67	75	corporate	corporate	ADJ
gp-300	67	76	governance	governance	NOUN
gp-300	67	77	literature	literature	NOUN
gp-300	67	78	with	with	ADP
gp-300	67	79	empirical	empirical	ADJ
gp-300	67	80	evidence	evidence	NOUN
gp-300	67	81	from	from	ADP
gp-300	67	82	emerging	emerge	VERB
gp-300	67	83	markets	market	NOUN
gp-300	67	84	.	.	PUNCT
gp-300	68	1	the	the	DET
gp-300	68	2	implications	implication	NOUN
gp-300	68	3	of	of	ADP
gp-300	68	4	this	this	DET
gp-300	68	5	research	research	NOUN
gp-300	68	6	extend	extend	VERB
gp-300	68	7	beyond	beyond	ADP
gp-300	68	8	academic	academic	ADJ
gp-300	68	9	contributions	contribution	NOUN
gp-300	68	10	to	to	ADP
gp-300	68	11	practical	practical	ADJ
gp-300	68	12	applications	application	NOUN
gp-300	68	13	in	in	ADP
gp-300	68	14	improving	improve	VERB
gp-300	68	15	financial	financial	ADJ
gp-300	68	16	reporting	reporting	NOUN
gp-300	68	17	efficiency	efficiency	NOUN
gp-300	68	18	and	and	CCONJ
gp-300	68	19	audit	audit	NOUN
gp-300	68	20	quality	quality	NOUN
gp-300	68	21	in	in	ADP
gp-300	68	22	indonesia	indonesia	PROPN
gp-300	68	23	's	's	PART
gp-300	68	24	capital	capital	NOUN
gp-300	68	25	market	market	NOUN
gp-300	68	26	.	.	PUNCT
gp-300	69	1	by	by	ADP
gp-300	69	2	understanding	understand	VERB
gp-300	69	3	the	the	DET
gp-300	69	4	factors	factor	NOUN
gp-300	69	5	that	that	PRON
gp-300	69	6	influence	influence	NOUN
gp-300	69	7	audit	audit	NOUN
gp-300	69	8	report	report	NOUN
gp-300	69	9	lag	lag	NOUN
gp-300	69	10	and	and	CCONJ
gp-300	69	11	the	the	DET
gp-300	69	12	moderating	moderate	VERB
gp-300	69	13	role	role	NOUN
gp-300	69	14	of	of	ADP
gp-300	69	15	auditor	auditor	NOUN
gp-300	69	16	industry	industry	NOUN
gp-300	69	17	specialization	specialization	NOUN
gp-300	69	18	,	,	PUNCT
gp-300	69	19	stakeholders	stakeholder	NOUN
gp-300	69	20	can	can	AUX
gp-300	69	21	make	make	VERB
gp-300	69	22	more	more	ADV
gp-300	69	23	informed	informed	ADJ
gp-300	69	24	decisions	decision	NOUN
gp-300	69	25	regarding	regard	VERB
gp-300	69	26	audit	audit	NOUN
gp-300	69	27	engagement	engagement	NOUN
gp-300	69	28	,	,	PUNCT
gp-300	69	29	governance	governance	NOUN
gp-300	69	30	practices	practice	NOUN
gp-300	69	31	,	,	PUNCT
gp-300	69	32	and	and	CCONJ
gp-300	69	33	regulatory	regulatory	ADJ
gp-300	69	34	frameworks	framework	NOUN
gp-300	69	35	.	.	PUNCT
gp-300	70	1	this	this	DET
gp-300	70	2	research	research	NOUN
gp-300	70	3	is	be	AUX
gp-300	70	4	expected	expect	VERB
gp-300	70	5	to	to	PART
gp-300	70	6	contribute	contribute	VERB
gp-300	70	7	to	to	ADP
gp-300	70	8	the	the	DET
gp-300	70	9	development	development	NOUN
gp-300	70	10	of	of	ADP
gp-300	70	11	best	good	ADJ
gp-300	70	12	practices	practice	NOUN
gp-300	70	13	in	in	ADP
gp-300	70	14	financial	financial	ADJ
gp-300	70	15	reporting	reporting	NOUN
gp-300	70	16	and	and	CCONJ
gp-300	70	17	auditing	auditing	NOUN
gp-300	70	18	,	,	PUNCT
gp-300	70	19	particularly	particularly	ADV
gp-300	70	20	in	in	ADP
gp-300	70	21	sectors	sector	NOUN
gp-300	70	22	with	with	ADP
gp-300	70	23	unique	unique	ADJ
gp-300	70	24	operational	operational	ADJ
gp-300	70	25	characteristics	characteristic	NOUN
gp-300	70	26	such	such	ADJ
gp-300	70	27	as	as	ADP
gp-300	70	28	food	food	NOUN
gp-300	70	29	and	and	CCONJ
gp-300	70	30	beverage	beverage	NOUN
gp-300	70	31	companies	company	NOUN
gp-300	70	32	.	.	PUNCT
gp-300	71	1	method	method	VERB
gp-300	71	2	this	this	DET
gp-300	71	3	research	research	NOUN
gp-300	71	4	used	use	VERB
gp-300	71	5	quantitative	quantitative	ADJ
gp-300	71	6	methods	method	NOUN
gp-300	71	7	with	with	ADP
gp-300	71	8	a	a	DET
gp-300	71	9	causal	causal	ADJ
gp-300	71	10	approach	approach	NOUN
gp-300	71	11	to	to	PART
gp-300	71	12	determine	determine	VERB
gp-300	71	13	the	the	DET
gp-300	71	14	cause	cause	NOUN
gp-300	71	15	-	-	PUNCT
gp-300	71	16	andeffect	andeffect	NOUN
gp-300	71	17	relationship	relationship	NOUN
gp-300	71	18	between	between	ADP
gp-300	71	19	independent	independent	ADJ
gp-300	71	20	variables	variable	NOUN
gp-300	71	21	and	and	CCONJ
gp-300	71	22	dependent	dependent	ADJ
gp-300	71	23	variables	variable	NOUN
gp-300	71	24	.	.	PUNCT
gp-300	72	1	the	the	DET
gp-300	72	2	research	research	NOUN
gp-300	72	3	design	design	NOUN
gp-300	72	4	is	be	AUX
gp-300	72	5	panel	panel	NOUN
gp-300	72	6	data	datum	NOUN
gp-300	72	7	analysis	analysis	NOUN
gp-300	72	8	,	,	PUNCT
gp-300	72	9	which	which	PRON
gp-300	72	10	is	be	AUX
gp-300	72	11	a	a	DET
gp-300	72	12	combination	combination	NOUN
gp-300	72	13	of	of	ADP
gp-300	72	14	time	time	NOUN
gp-300	72	15	series	series	NOUN
gp-300	72	16	and	and	CCONJ
gp-300	72	17	cross	cross	ADJ
gp-300	72	18	-	-	ADJ
gp-300	72	19	section	section	ADJ
gp-300	72	20	data	datum	NOUN
gp-300	72	21	with	with	ADP
gp-300	72	22	an	an	DET
gp-300	72	23	observation	observation	NOUN
gp-300	72	24	period	period	NOUN
gp-300	72	25	of	of	ADP
gp-300	72	26	6	6	NUM
gp-300	72	27	years	year	NOUN
gp-300	72	28	from	from	ADP
gp-300	72	29	2019	2019	NUM
gp-300	72	30	-	-	SYM
gp-300	72	31	2024	2024	NUM
gp-300	72	32	.	.	PUNCT
gp-300	73	1	the	the	DET
gp-300	73	2	population	population	NOUN
gp-300	73	3	of	of	ADP
gp-300	73	4	this	this	DET
gp-300	73	5	study	study	NOUN
gp-300	73	6	is	be	AUX
gp-300	73	7	food	food	NOUN
gp-300	73	8	and	and	CCONJ
gp-300	73	9	beverage	beverage	NOUN
gp-300	73	10	sector	sector	NOUN
gp-300	73	11	companies	company	NOUN
gp-300	73	12	listed	list	VERB
gp-300	73	13	on	on	ADP
gp-300	73	14	the	the	DET
gp-300	73	15	indonesia	indonesia	PROPN
gp-300	73	16	stock	stock	PROPN
gp-300	73	17	exchange	exchange	PROPN
gp-300	73	18	for	for	ADP
gp-300	73	19	the	the	DET
gp-300	73	20	period	period	NOUN
gp-300	73	21	2019	2019	NUM
gp-300	73	22	-	-	SYM
gp-300	73	23	2024	2024	NUM
gp-300	73	24	.	.	PUNCT
gp-300	74	1	the	the	DET
gp-300	74	2	sample	sample	NOUN
gp-300	74	3	selection	selection	NOUN
gp-300	74	4	uses	use	VERB
gp-300	74	5	purposive	purposive	ADJ
gp-300	74	6	sampling	sampling	NOUN
gp-300	74	7	method	method	NOUN
gp-300	74	8	with	with	ADP
gp-300	74	9	the	the	DET
gp-300	74	10	following	follow	VERB
gp-300	74	11	criteria	criterion	NOUN
gp-300	74	12	:	:	PUNCT
gp-300	74	13	(	(	PUNCT
gp-300	74	14	1	1	X
gp-300	74	15	)	)	PUNCT
gp-300	74	16	food	food	NOUN
gp-300	74	17	and	and	CCONJ
gp-300	74	18	beverage	beverage	NOUN
gp-300	74	19	companies	company	NOUN
gp-300	74	20	listed	list	VERB
gp-300	74	21	on	on	ADP
gp-300	74	22	idx	idx	NOUN
gp-300	74	23	for	for	ADP
gp-300	74	24	the	the	DET
gp-300	74	25	period	period	NOUN
gp-300	74	26	20192024	20192024	NUM
gp-300	74	27	;	;	PUNCT
gp-300	74	28	(	(	PUNCT
gp-300	74	29	2	2	X
gp-300	74	30	)	)	PUNCT
gp-300	74	31	companies	company	NOUN
gp-300	74	32	that	that	PRON
gp-300	74	33	consistently	consistently	ADV
gp-300	74	34	publish	publish	VERB
gp-300	74	35	financial	financial	ADJ
gp-300	74	36	statements	statement	NOUN
gp-300	74	37	during	during	ADP
gp-300	74	38	the	the	DET
gp-300	74	39	research	research	NOUN
gp-300	74	40	period	period	NOUN
gp-300	74	41	;	;	PUNCT
gp-300	74	42	(	(	PUNCT
gp-300	74	43	3	3	X
gp-300	74	44	)	)	PUNCT
gp-300	74	45	companies	company	NOUN
gp-300	74	46	that	that	PRON
gp-300	74	47	provide	provide	VERB
gp-300	74	48	disclosure	disclosure	NOUN
gp-300	74	49	of	of	ADP
gp-300	74	50	public	public	ADJ
gp-300	74	51	accountant	accountant	NOUN
gp-300	74	52	audit	audit	NOUN
gp-300	74	53	service	service	NOUN
gp-300	74	54	fees	fee	NOUN
gp-300	74	55	in	in	ADP
gp-300	74	56	financial	financial	ADJ
gp-300	74	57	reports	report	NOUN
gp-300	74	58	or	or	CCONJ
gp-300	74	59	annual	annual	ADJ
gp-300	74	60	reports	report	NOUN
gp-300	74	61	.	.	PUNCT
gp-300	75	1	based	base	VERB
gp-300	75	2	on	on	ADP
gp-300	75	3	these	these	DET
gp-300	75	4	criteria	criterion	NOUN
gp-300	75	5	,	,	PUNCT
gp-300	75	6	22	22	NUM
gp-300	75	7	companies	company	NOUN
gp-300	75	8	were	be	AUX
gp-300	75	9	obtained	obtain	VERB
gp-300	75	10	as	as	ADP
gp-300	75	11	research	research	NOUN
gp-300	75	12	samples	sample	NOUN
gp-300	75	13	,	,	PUNCT
gp-300	75	14	so	so	CCONJ
gp-300	75	15	the	the	DET
gp-300	75	16	total	total	ADJ
gp-300	75	17	observations	observation	NOUN
gp-300	75	18	were	be	AUX
gp-300	75	19	132	132	NUM
gp-300	75	20	data	datum	NOUN
gp-300	75	21	(	(	PUNCT
gp-300	75	22	22	22	NUM
gp-300	75	23	companies	company	NOUN
gp-300	75	24	×	×	VERB
gp-300	75	25	6	6	NUM
gp-300	75	26	years	year	NOUN
gp-300	75	27	)	)	PUNCT
gp-300	75	28	.	.	PUNCT
gp-300	76	1	data	datum	NOUN
gp-300	76	2	collection	collection	NOUN
gp-300	76	3	uses	use	VERB
gp-300	76	4	secondary	secondary	ADJ
gp-300	76	5	data	datum	NOUN
gp-300	76	6	obtained	obtain	VERB
gp-300	76	7	from	from	ADP
gp-300	76	8	audited	audit	VERB
gp-300	76	9	financial	financial	ADJ
gp-300	76	10	reports	report	NOUN
gp-300	76	11	,	,	PUNCT
gp-300	76	12	annual	annual	ADJ
gp-300	76	13	reports	report	NOUN
gp-300	76	14	,	,	PUNCT
gp-300	76	15	and	and	CCONJ
gp-300	76	16	independent	independent	ADJ
gp-300	76	17	audit	audit	NOUN
gp-300	76	18	reports	report	NOUN
gp-300	76	19	accessed	access	VERB
gp-300	76	20	through	through	ADP
gp-300	76	21	the	the	DET
gp-300	76	22	official	official	ADJ
gp-300	76	23	idx	idx	NOUN
gp-300	76	24	website	website	NOUN
gp-300	76	25	(	(	PUNCT
gp-300	76	26	www.idx.co.id	www.idx.co.id	PROPN
gp-300	76	27	)	)	PUNCT
gp-300	76	28	and	and	CCONJ
gp-300	76	29	individual	individual	ADJ
gp-300	76	30	company	company	NOUN
gp-300	76	31	websites	website	NOUN
gp-300	76	32	.	.	PUNCT
gp-300	77	1	the	the	DET
gp-300	77	2	operational	operational	ADJ
gp-300	77	3	variables	variable	NOUN
gp-300	77	4	in	in	ADP
gp-300	77	5	this	this	DET
gp-300	77	6	study	study	NOUN
gp-300	77	7	are	be	AUX
gp-300	77	8	:	:	PUNCT
gp-300	77	9	1	1	X
gp-300	77	10	.	.	X
gp-300	77	11	audit	audit	NOUN
gp-300	77	12	report	report	NOUN
gp-300	77	13	lag	lag	NOUN
gp-300	77	14	(	(	PUNCT
gp-300	77	15	y	y	NOUN
gp-300	77	16	):	):	PUNCT
gp-300	77	17	measured	measure	VERB
gp-300	77	18	as	as	ADP
gp-300	77	19	the	the	DET
gp-300	77	20	difference	difference	NOUN
gp-300	77	21	between	between	ADP
gp-300	77	22	the	the	DET
gp-300	77	23	fiscal	fiscal	ADJ
gp-300	77	24	year	year	NOUN
gp-300	77	25	-	-	PUNCT
gp-300	77	26	end	end	NOUN
gp-300	77	27	date	date	NOUN
gp-300	77	28	and	and	CCONJ
gp-300	77	29	the	the	DET
gp-300	77	30	audit	audit	NOUN
gp-300	77	31	report	report	NOUN
gp-300	77	32	date	date	NOUN
gp-300	77	33	(	(	PUNCT
gp-300	77	34	mufidah	mufidah	NOUN
gp-300	77	35	&	&	CCONJ
gp-300	77	36	laily	laily	PROPN
gp-300	77	37	,	,	PUNCT
gp-300	77	38	2019	2019	NUM
gp-300	77	39	)	)	PUNCT
gp-300	77	40	.	.	PUNCT
gp-300	78	1	2	2	X
gp-300	78	2	.	.	X
gp-300	78	3	earnings	earning	NOUN
gp-300	78	4	volatility	volatility	NOUN
gp-300	78	5	(	(	PUNCT
gp-300	78	6	x1	x1	PROPN
gp-300	78	7	):	):	PUNCT
gp-300	78	8	measured	measure	VERB
gp-300	78	9	using	use	VERB
gp-300	78	10	the	the	DET
gp-300	78	11	standard	standard	ADJ
gp-300	78	12	deviation	deviation	NOUN
gp-300	78	13	of	of	ADP
gp-300	78	14	roa	roa	PROPN
gp-300	78	15	(	(	PUNCT
gp-300	78	16	return	return	VERB
gp-300	78	17	on	on	ADP
gp-300	78	18	assets	asset	NOUN
gp-300	78	19	)	)	PUNCT
gp-300	78	20	over	over	ADP
gp-300	78	21	the	the	DET
gp-300	78	22	observation	observation	NOUN
gp-300	78	23	period	period	NOUN
gp-300	78	24	(	(	PUNCT
gp-300	78	25	marsintauli	marsintauli	NOUN
gp-300	78	26	&	&	CCONJ
gp-300	78	27	pribadi	pribadi	PROPN
gp-300	78	28	,	,	PUNCT
gp-300	78	29	2023	2023	NUM
gp-300	78	30	)	)	PUNCT
gp-300	78	31	.	.	PUNCT
gp-300	79	1	3	3	X
gp-300	79	2	.	.	X
gp-300	79	3	audit	audit	NOUN
gp-300	79	4	committee	committee	NOUN
gp-300	79	5	meetings	meeting	NOUN
gp-300	79	6	(	(	PUNCT
gp-300	79	7	x2	x2	NOUN
gp-300	79	8	):	):	PUNCT
gp-300	79	9	measured	measure	VERB
gp-300	79	10	as	as	ADP
gp-300	79	11	the	the	DET
gp-300	79	12	number	number	NOUN
gp-300	79	13	of	of	ADP
gp-300	79	14	audit	audit	NOUN
gp-300	79	15	committee	committee	NOUN
gp-300	79	16	meetings	meeting	NOUN
gp-300	79	17	in	in	ADP
gp-300	79	18	one	one	NUM
gp-300	79	19	year	year	NOUN
gp-300	79	20	(	(	PUNCT
gp-300	79	21	arie	arie	PROPN
gp-300	79	22	susandya	susandya	PROPN
gp-300	79	23	&	&	CCONJ
gp-300	79	24	suryandari	suryandari	PROPN
gp-300	79	25	,	,	PUNCT
gp-300	79	26	2021	2021	NUM
gp-300	79	27	)	)	PUNCT
gp-300	79	28	.	.	PUNCT
gp-300	80	1	http://www.idx.co.id/	http://www.idx.co.id/	VERB
gp-300	81	1	the	the	DET
gp-300	81	2	effect	effect	NOUN
gp-300	81	3	of	of	ADP
gp-300	81	4	earnings	earning	NOUN
gp-300	81	5	volatility	volatility	NOUN
gp-300	81	6	,	,	PUNCT
gp-300	81	7	audit	audit	NOUN
gp-300	81	8	committee	committee	NOUN
gp-300	81	9	meetings	meeting	NOUN
gp-300	81	10	,	,	PUNCT
gp-300	81	11	and	and	CCONJ
gp-300	81	12	audit	audit	NOUN
gp-300	81	13	tenure	tenure	NOUN
gp-300	81	14	on	on	ADP
gp-300	81	15	audit	audit	NOUN
gp-300	81	16	report	report	NOUN
gp-300	81	17	lag	lag	VERB
gp-300	81	18	with	with	ADP
gp-300	81	19	auditor	auditor	NOUN
gp-300	81	20	industry	industry	NOUN
gp-300	81	21	specialization	specialization	NOUN
gp-300	81	22	as	as	ADP
gp-300	81	23	moderation	moderation	NOUN
gp-300	81	24	1540	1540	NUM
gp-300	81	25	4	4	NUM
gp-300	81	26	.	.	PUNCT
gp-300	81	27	audit	audit	NOUN
gp-300	81	28	tenure	tenure	NOUN
gp-300	81	29	(	(	PUNCT
gp-300	81	30	x3	x3	ADJ
gp-300	81	31	):	):	PUNCT
gp-300	81	32	measured	measure	VERB
gp-300	81	33	as	as	ADP
gp-300	81	34	the	the	DET
gp-300	81	35	number	number	NOUN
gp-300	81	36	of	of	ADP
gp-300	81	37	engagement	engagement	NOUN
gp-300	81	38	years	year	NOUN
gp-300	81	39	with	with	ADP
gp-300	81	40	independent	independent	ADJ
gp-300	81	41	auditors	auditor	NOUN
gp-300	81	42	(	(	PUNCT
gp-300	81	43	suwarno	suwarno	NOUN
gp-300	81	44	et	et	PROPN
gp-300	81	45	al	al	PROPN
gp-300	81	46	.	.	PROPN
gp-300	81	47	,	,	PUNCT
gp-300	81	48	n.d	n.d	PROPN
gp-300	81	49	.	.	PROPN
gp-300	81	50	)	)	PUNCT
gp-300	81	51	.	.	PUNCT
gp-300	82	1	5	5	X
gp-300	82	2	.	.	X
gp-300	82	3	auditor	auditor	NOUN
gp-300	82	4	industry	industry	NOUN
gp-300	82	5	specialization	specialization	NOUN
gp-300	82	6	(	(	PUNCT
gp-300	82	7	z	z	NOUN
gp-300	82	8	):	):	PUNCT
gp-300	82	9	measured	measure	VERB
gp-300	82	10	using	use	VERB
gp-300	82	11	market	market	NOUN
gp-300	82	12	share	share	NOUN
gp-300	82	13	of	of	ADP
gp-300	82	14	audit	audit	NOUN
gp-300	82	15	firms	firm	NOUN
gp-300	82	16	in	in	ADP
gp-300	82	17	the	the	DET
gp-300	82	18	food	food	NOUN
gp-300	82	19	and	and	CCONJ
gp-300	82	20	beverage	beverage	NOUN
gp-300	82	21	industry	industry	NOUN
gp-300	82	22	,	,	PUNCT
gp-300	82	23	where	where	SCONJ
gp-300	82	24	firms	firm	NOUN
gp-300	82	25	with	with	ADP
gp-300	82	26	market	market	NOUN
gp-300	82	27	share	share	NOUN
gp-300	82	28	>	>	X
gp-300	82	29	30	30	NUM
gp-300	82	30	%	%	NOUN
gp-300	82	31	are	be	AUX
gp-300	82	32	classified	classify	VERB
gp-300	82	33	as	as	ADP
gp-300	82	34	specialists	specialist	NOUN
gp-300	82	35	(	(	PUNCT
gp-300	82	36	shams	sham	NOUN
gp-300	82	37	,	,	PUNCT
gp-300	82	38	2020	2020	NUM
gp-300	82	39	)	)	PUNCT
gp-300	82	40	.	.	PUNCT
gp-300	83	1	the	the	DET
gp-300	83	2	data	datum	NOUN
gp-300	83	3	analysis	analysis	NOUN
gp-300	83	4	technique	technique	NOUN
gp-300	83	5	uses	use	VERB
gp-300	83	6	panel	panel	NOUN
gp-300	83	7	data	datum	NOUN
gp-300	83	8	regression	regression	NOUN
gp-300	83	9	with	with	ADP
gp-300	83	10	fixed	fix	VERB
gp-300	83	11	effect	effect	NOUN
gp-300	83	12	model	model	NOUN
gp-300	83	13	.	.	PUNCT
gp-300	84	1	classical	classical	ADJ
gp-300	84	2	assumption	assumption	NOUN
gp-300	84	3	tests	test	NOUN
gp-300	84	4	are	be	AUX
gp-300	84	5	conducted	conduct	VERB
gp-300	84	6	including	include	VERB
gp-300	84	7	multicollinearity	multicollinearity	NOUN
gp-300	84	8	and	and	CCONJ
gp-300	84	9	heteroscedasticity	heteroscedasticity	NOUN
gp-300	84	10	tests	test	NOUN
gp-300	84	11	.	.	PUNCT
gp-300	85	1	model	model	NOUN
gp-300	85	2	selection	selection	NOUN
gp-300	85	3	is	be	AUX
gp-300	85	4	performed	perform	VERB
gp-300	85	5	through	through	ADP
gp-300	85	6	chow	chow	PROPN
gp-300	85	7	test	test	NOUN
gp-300	85	8	,	,	PUNCT
gp-300	85	9	hausman	hausman	ADJ
gp-300	85	10	test	test	NOUN
gp-300	85	11	,	,	PUNCT
gp-300	85	12	and	and	CCONJ
gp-300	85	13	lagrange	lagrange	PROPN
gp-300	85	14	multiplier	multipli	ADJ
gp-300	85	15	test	test	NOUN
gp-300	85	16	.	.	PUNCT
gp-300	86	1	hypothesis	hypothesis	NOUN
gp-300	86	2	testing	testing	NOUN
gp-300	86	3	uses	use	VERB
gp-300	86	4	simultaneous	simultaneous	ADJ
gp-300	86	5	test	test	NOUN
gp-300	86	6	(	(	PUNCT
gp-300	86	7	f	f	PROPN
gp-300	86	8	test	test	NOUN
gp-300	86	9	)	)	PUNCT
gp-300	86	10	,	,	PUNCT
gp-300	86	11	coefficient	coefficient	NOUN
gp-300	86	12	of	of	ADP
gp-300	86	13	determination	determination	NOUN
gp-300	86	14	test	test	NOUN
gp-300	86	15	(	(	PUNCT
gp-300	86	16	r²	r²	PROPN
gp-300	86	17	)	)	PUNCT
gp-300	86	18	,	,	PUNCT
gp-300	86	19	and	and	CCONJ
gp-300	86	20	partial	partial	ADJ
gp-300	86	21	test	test	NOUN
gp-300	86	22	(	(	PUNCT
gp-300	86	23	t	t	NOUN
gp-300	86	24	test	test	NOUN
gp-300	86	25	)	)	PUNCT
gp-300	86	26	with	with	ADP
gp-300	86	27	a	a	DET
gp-300	86	28	significance	significance	NOUN
gp-300	86	29	level	level	NOUN
gp-300	86	30	of	of	ADP
gp-300	86	31	5	5	NUM
gp-300	86	32	%	%	NOUN
gp-300	86	33	.	.	PUNCT
gp-300	87	1	two	two	NUM
gp-300	87	2	regression	regression	NOUN
gp-300	87	3	models	model	NOUN
gp-300	87	4	are	be	AUX
gp-300	87	5	used	use	VERB
gp-300	87	6	:	:	PUNCT
gp-300	87	7	model	model	NOUN
gp-300	87	8	1	1	NUM
gp-300	87	9	(	(	PUNCT
gp-300	87	10	without	without	ADP
gp-300	87	11	moderation	moderation	NOUN
gp-300	87	12	):	):	PUNCT
gp-300	87	13	arl	arl	PROPN
gp-300	87	14	=	=	PROPN
gp-300	87	15	α	α	PROPN
gp-300	87	16	+	+	X
gp-300	87	17	β₁ev	β₁ev	PUNCT
gp-300	87	18	+	+	NUM
gp-300	87	19	β₂rka	β₂rka	X
gp-300	88	1	+	+	NUM
gp-300	88	2	β₃at	β₃at	PUNCT
gp-300	89	1	+	+	CCONJ
gp-300	89	2	β₄ais	β₄ais	PUNCT
gp-300	90	1	+	+	CCONJ
gp-300	90	2	ε	ε	PROPN
gp-300	90	3	model	model	NOUN
gp-300	90	4	2	2	NUM
gp-300	90	5	(	(	PUNCT
gp-300	90	6	with	with	ADP
gp-300	90	7	moderation	moderation	NOUN
gp-300	90	8	):	):	PUNCT
gp-300	90	9	arl	arl	PROPN
gp-300	90	10	=	=	PROPN
gp-300	90	11	α	α	PROPN
gp-300	90	12	+	+	X
gp-300	90	13	β₁ev	β₁ev	PUNCT
gp-300	90	14	+	+	NUM
gp-300	90	15	β₂rka	β₂rka	X
gp-300	90	16	+	+	CCONJ
gp-300	90	17	β₃at	β₃at	PUNCT
gp-300	91	1	+	+	CCONJ
gp-300	91	2	β₄(ev	β₄(ev	NUM
gp-300	91	3	×	×	PROPN
gp-300	91	4	ais	ais	PROPN
gp-300	91	5	)	)	PUNCT
gp-300	92	1	+	+	NUM
gp-300	92	2	β₅(rka	β₅(rka	PROPN
gp-300	92	3	×	×	PROPN
gp-300	92	4	ais	ais	PROPN
gp-300	92	5	)	)	PUNCT
gp-300	93	1	+	+	CCONJ
gp-300	93	2	β₆(at	β₆(at	PROPN
gp-300	93	3	×	×	PROPN
gp-300	93	4	ais	ais	PROPN
gp-300	93	5	)	)	PUNCT
gp-300	94	1	+	+	NUM
gp-300	94	2	ε	ε	PROPN
gp-300	94	3	result	result	NOUN
gp-300	94	4	and	and	CCONJ
gp-300	94	5	discussion	discussion	NOUN
gp-300	94	6	descriptive	descriptive	ADJ
gp-300	94	7	statistics	statistic	NOUN
gp-300	94	8	analysis	analysis	VERB
gp-300	94	9	the	the	DET
gp-300	94	10	descriptive	descriptive	ADJ
gp-300	94	11	statistical	statistical	ADJ
gp-300	94	12	analysis	analysis	NOUN
gp-300	94	13	provides	provide	VERB
gp-300	94	14	a	a	DET
gp-300	94	15	comprehensive	comprehensive	ADJ
gp-300	94	16	overview	overview	NOUN
gp-300	94	17	of	of	ADP
gp-300	94	18	the	the	DET
gp-300	94	19	characteristics	characteristic	NOUN
gp-300	94	20	of	of	ADP
gp-300	94	21	research	research	NOUN
gp-300	94	22	data	datum	NOUN
gp-300	94	23	from	from	ADP
gp-300	94	24	22	22	NUM
gp-300	94	25	food	food	NOUN
gp-300	94	26	and	and	CCONJ
gp-300	94	27	beverage	beverage	NOUN
gp-300	94	28	companies	company	NOUN
gp-300	94	29	during	during	ADP
gp-300	94	30	the	the	DET
gp-300	94	31	2019	2019	NUM
gp-300	94	32	-	-	SYM
gp-300	94	33	2024	2024	NUM
gp-300	94	34	period	period	NOUN
gp-300	94	35	with	with	ADP
gp-300	94	36	a	a	DET
gp-300	94	37	total	total	NOUN
gp-300	94	38	of	of	ADP
gp-300	94	39	132	132	NUM
gp-300	94	40	observations	observation	NOUN
gp-300	94	41	.	.	PUNCT
gp-300	95	1	this	this	DET
gp-300	95	2	analysis	analysis	NOUN
gp-300	95	3	aims	aim	VERB
gp-300	95	4	to	to	PART
gp-300	95	5	answer	answer	VERB
gp-300	95	6	the	the	DET
gp-300	95	7	first	first	ADJ
gp-300	95	8	research	research	NOUN
gp-300	95	9	objective	objective	NOUN
gp-300	95	10	regarding	regard	VERB
gp-300	95	11	the	the	DET
gp-300	95	12	descriptive	descriptive	ADJ
gp-300	95	13	results	result	NOUN
gp-300	95	14	of	of	ADP
gp-300	95	15	earnings	earning	NOUN
gp-300	95	16	volatility	volatility	NOUN
gp-300	95	17	,	,	PUNCT
gp-300	95	18	audit	audit	NOUN
gp-300	95	19	committee	committee	NOUN
gp-300	95	20	meetings	meeting	NOUN
gp-300	95	21	,	,	PUNCT
gp-300	95	22	audit	audit	NOUN
gp-300	95	23	tenure	tenure	NOUN
gp-300	95	24	,	,	PUNCT
gp-300	95	25	auditor	auditor	NOUN
gp-300	95	26	industry	industry	NOUN
gp-300	95	27	specialization	specialization	NOUN
gp-300	95	28	,	,	PUNCT
gp-300	95	29	and	and	CCONJ
gp-300	95	30	audit	audit	NOUN
gp-300	95	31	report	report	NOUN
gp-300	95	32	lag	lag	VERB
gp-300	95	33	in	in	ADP
gp-300	95	34	food	food	NOUN
gp-300	95	35	and	and	CCONJ
gp-300	95	36	beverage	beverage	NOUN
gp-300	95	37	sector	sector	NOUN
gp-300	95	38	companies	company	NOUN
gp-300	95	39	listed	list	VERB
gp-300	95	40	on	on	ADP
gp-300	95	41	the	the	DET
gp-300	95	42	indonesia	indonesia	PROPN
gp-300	95	43	stock	stock	PROPN
gp-300	95	44	exchange	exchange	PROPN
gp-300	95	45	.	.	PUNCT
gp-300	96	1	table	table	NOUN
gp-300	96	2	1	1	NUM
gp-300	96	3	.	.	PUNCT
gp-300	96	4	descriptive	descriptive	ADJ
gp-300	96	5	statistics	statistic	NOUN
gp-300	96	6	results	result	VERB
gp-300	96	7	variable	variable	ADJ
gp-300	96	8	mean	mean	VERB
gp-300	96	9	maximum	maximum	ADJ
gp-300	96	10	minimum	minimum	ADJ
gp-300	96	11	std	std	NOUN
gp-300	96	12	.	.	PUNCT
gp-300	97	1	dev	dev	PROPN
gp-300	97	2	.	.	PUNCT
gp-300	98	1	observations	observation	NOUN
gp-300	98	2	earnings	earning	NOUN
gp-300	98	3	volatility	volatility	NOUN
gp-300	98	4	(	(	PUNCT
gp-300	98	5	x1	x1	X
gp-300	98	6	)	)	PUNCT
gp-300	98	7	0.004167	0.004167	NUM
gp-300	98	8	0.016929	0.016929	NUM
gp-300	98	9	0.000443	0.000443	NUM
gp-300	98	10	0.003639	0.003639	NUM
gp-300	98	11	132	132	NUM
gp-300	98	12	audit	audit	NOUN
gp-300	98	13	committee	committee	NOUN
gp-300	98	14	meetings	meeting	NOUN
gp-300	98	15	(	(	PUNCT
gp-300	98	16	x2	x2	PROPN
gp-300	98	17	)	)	PUNCT
gp-300	98	18	0.863636	0.863636	NUM
gp-300	98	19	1.000000	1.000000	NUM
gp-300	98	20	0.000000	0.000000	NUM
gp-300	98	21	0.344482	0.344482	NUM
gp-300	98	22	132	132	NUM
gp-300	98	23	audit	audit	NOUN
gp-300	98	24	tenure	tenure	NOUN
gp-300	98	25	(	(	PUNCT
gp-300	98	26	x3	x3	ADJ
gp-300	98	27	)	)	PUNCT
gp-300	98	28	0.643939	0.643939	NUM
gp-300	98	29	1.000000	1.000000	NUM
gp-300	98	30	0.000000	0.000000	NUM
gp-300	98	31	0.480658	0.480658	NUM
gp-300	98	32	132	132	NUM
gp-300	98	33	auditor	auditor	NOUN
gp-300	98	34	industry	industry	NOUN
gp-300	98	35	specialization	specialization	NOUN
gp-300	98	36	(	(	PUNCT
gp-300	98	37	z	z	NOUN
gp-300	98	38	)	)	PUNCT
gp-300	98	39	0.280303	0.280303	NUM
gp-300	99	1	1.000000	1.000000	NUM
gp-300	99	2	0.000000	0.000000	NUM
gp-300	99	3	0.450858	0.450858	NUM
gp-300	99	4	132	132	NUM
gp-300	99	5	audit	audit	NOUN
gp-300	99	6	report	report	NOUN
gp-300	99	7	lag	lag	NOUN
gp-300	99	8	(	(	PUNCT
gp-300	99	9	y	y	NOUN
gp-300	99	10	)	)	PUNCT
gp-300	99	11	90.53030	90.53030	NUM
gp-300	99	12	177.0000	177.0000	NUM
gp-300	99	13	52.00000	52.00000	NUM
gp-300	99	14	24.24885	24.24885	NUM
gp-300	99	15	132	132	NUM
gp-300	99	16	earnings	earning	NOUN
gp-300	99	17	volatility	volatility	NOUN
gp-300	99	18	analysis	analysis	NOUN
gp-300	99	19	this	this	DET
gp-300	99	20	research	research	NOUN
gp-300	99	21	uses	use	VERB
gp-300	99	22	the	the	DET
gp-300	99	23	standard	standard	ADJ
gp-300	99	24	deviation	deviation	NOUN
gp-300	99	25	of	of	ADP
gp-300	99	26	roa	roa	PROPN
gp-300	99	27	(	(	PUNCT
gp-300	99	28	return	return	VERB
gp-300	99	29	on	on	ADP
gp-300	99	30	asset	asset	NOUN
gp-300	99	31	)	)	PUNCT
gp-300	99	32	as	as	ADP
gp-300	99	33	an	an	DET
gp-300	99	34	indicator	indicator	NOUN
gp-300	99	35	of	of	ADP
gp-300	99	36	earnings	earning	NOUN
gp-300	99	37	volatility	volatility	NOUN
gp-300	99	38	,	,	PUNCT
gp-300	99	39	calculated	calculate	VERB
gp-300	99	40	using	use	VERB
gp-300	99	41	the	the	DET
gp-300	99	42	formula	formula	NOUN
gp-300	99	43	:	:	PUNCT
gp-300	99	44	std	std	PROPN
gp-300	99	45	.	.	PROPN
gp-300	99	46	dev	dev	PROPN
gp-300	99	47	roa	roa	PROPN
gp-300	99	48	=	=	NOUN
gp-300	99	49	√variance	√variance	NOUN
gp-300	99	50	roa	roa	NOUN
gp-300	99	51	the	the	DET
gp-300	99	52	earnings	earning	NOUN
gp-300	99	53	volatility	volatility	NOUN
gp-300	99	54	shows	show	VERB
gp-300	99	55	an	an	DET
gp-300	99	56	average	average	ADJ
gp-300	99	57	value	value	NOUN
gp-300	99	58	of	of	ADP
gp-300	99	59	0.004167	0.004167	NUM
gp-300	99	60	with	with	ADP
gp-300	99	61	a	a	DET
gp-300	99	62	standard	standard	ADJ
gp-300	99	63	deviation	deviation	NOUN
gp-300	99	64	of	of	ADP
gp-300	99	65	0.003639	0.003639	NUM
gp-300	99	66	.	.	PUNCT
gp-300	100	1	the	the	DET
gp-300	100	2	average	average	ADJ
gp-300	100	3	earnings	earning	NOUN
gp-300	100	4	volatility	volatility	NOUN
gp-300	100	5	being	be	AUX
gp-300	100	6	greater	great	ADJ
gp-300	100	7	than	than	ADP
gp-300	100	8	the	the	DET
gp-300	100	9	standard	standard	ADJ
gp-300	100	10	deviation	deviation	NOUN
gp-300	100	11	indicates	indicate	VERB
gp-300	100	12	that	that	SCONJ
gp-300	100	13	earnings	earning	NOUN
gp-300	100	14	volatility	volatility	NOUN
gp-300	100	15	is	be	AUX
gp-300	100	16	clustered	cluster	VERB
gp-300	100	17	and	and	CCONJ
gp-300	100	18	not	not	PART
gp-300	100	19	highly	highly	ADV
gp-300	100	20	varied	varied	ADJ
gp-300	100	21	.	.	PUNCT
gp-300	101	1	the	the	DET
gp-300	101	2	highest	high	ADJ
gp-300	101	3	earnings	earning	NOUN
gp-300	101	4	volatility	volatility	NOUN
gp-300	101	5	value	value	NOUN
gp-300	101	6	owned	own	VERB
gp-300	101	7	by	by	ADP
gp-300	101	8	food	food	NOUN
gp-300	101	9	and	and	CCONJ
gp-300	101	10	beverage	beverage	NOUN
gp-300	101	11	sector	sector	NOUN
gp-300	101	12	companies	company	NOUN
gp-300	101	13	is	be	AUX
gp-300	101	14	0.016929	0.016929	NUM
gp-300	101	15	,	,	PUNCT
gp-300	101	16	while	while	SCONJ
gp-300	101	17	the	the	DET
gp-300	101	18	lowest	low	ADJ
gp-300	101	19	earnings	earning	NOUN
gp-300	101	20	volatility	volatility	NOUN
gp-300	101	21	value	value	NOUN
gp-300	101	22	is	be	AUX
gp-300	101	23	0.000443	0.000443	NUM
gp-300	101	24	.	.	PUNCT
gp-300	102	1	this	this	DET
gp-300	102	2	finding	finding	NOUN
gp-300	102	3	shows	show	VERB
gp-300	102	4	that	that	SCONJ
gp-300	102	5	the	the	DET
gp-300	102	6	food	food	NOUN
gp-300	102	7	and	and	CCONJ
gp-300	102	8	beverage	beverage	NOUN
gp-300	102	9	sector	sector	NOUN
gp-300	102	10	has	have	VERB
gp-300	102	11	relatively	relatively	ADV
gp-300	102	12	low	low	ADJ
gp-300	102	13	profit	profit	NOUN
gp-300	102	14	the	the	DET
gp-300	102	15	effect	effect	NOUN
gp-300	102	16	of	of	ADP
gp-300	102	17	earnings	earning	NOUN
gp-300	102	18	volatility	volatility	NOUN
gp-300	102	19	,	,	PUNCT
gp-300	102	20	audit	audit	NOUN
gp-300	102	21	committee	committee	NOUN
gp-300	102	22	meetings	meeting	NOUN
gp-300	102	23	,	,	PUNCT
gp-300	102	24	and	and	CCONJ
gp-300	102	25	audit	audit	NOUN
gp-300	102	26	tenure	tenure	NOUN
gp-300	102	27	on	on	ADP
gp-300	102	28	audit	audit	NOUN
gp-300	102	29	report	report	NOUN
gp-300	102	30	lag	lag	VERB
gp-300	102	31	with	with	ADP
gp-300	102	32	auditor	auditor	NOUN
gp-300	102	33	industry	industry	NOUN
gp-300	102	34	specialization	specialization	NOUN
gp-300	102	35	as	as	ADP
gp-300	102	36	moderation	moderation	NOUN
gp-300	102	37	1541	1541	NUM
gp-300	102	38	fluctuations	fluctuation	NOUN
gp-300	102	39	,	,	PUNCT
gp-300	102	40	consistent	consistent	ADJ
gp-300	102	41	with	with	ADP
gp-300	102	42	the	the	DET
gp-300	102	43	industry	industry	NOUN
gp-300	102	44	characteristics	characteristic	NOUN
gp-300	102	45	that	that	PRON
gp-300	102	46	have	have	VERB
gp-300	102	47	stable	stable	ADJ
gp-300	102	48	demand	demand	NOUN
gp-300	102	49	patterns	pattern	NOUN
gp-300	102	50	because	because	SCONJ
gp-300	102	51	food	food	NOUN
gp-300	102	52	and	and	CCONJ
gp-300	102	53	beverage	beverage	NOUN
gp-300	102	54	products	product	NOUN
gp-300	102	55	are	be	AUX
gp-300	102	56	basic	basic	ADJ
gp-300	102	57	necessities	necessity	NOUN
gp-300	102	58	(	(	PUNCT
gp-300	102	59	bryan	bryan	PROPN
gp-300	102	60	&	&	CCONJ
gp-300	102	61	mason	mason	PROPN
gp-300	102	62	,	,	PUNCT
gp-300	102	63	2020	2020	NUM
gp-300	102	64	)	)	PUNCT
gp-300	102	65	.	.	PUNCT
gp-300	103	1	the	the	DET
gp-300	103	2	relatively	relatively	ADV
gp-300	103	3	low	low	ADJ
gp-300	103	4	earnings	earning	NOUN
gp-300	103	5	volatility	volatility	NOUN
gp-300	103	6	in	in	ADP
gp-300	103	7	this	this	DET
gp-300	103	8	sector	sector	NOUN
gp-300	103	9	can	can	AUX
gp-300	103	10	be	be	AUX
gp-300	103	11	attributed	attribute	VERB
gp-300	103	12	to	to	ADP
gp-300	103	13	the	the	DET
gp-300	103	14	stable	stable	ADJ
gp-300	103	15	nature	nature	NOUN
gp-300	103	16	of	of	ADP
gp-300	103	17	consumer	consumer	NOUN
gp-300	103	18	demand	demand	NOUN
gp-300	103	19	for	for	ADP
gp-300	103	20	food	food	NOUN
gp-300	103	21	and	and	CCONJ
gp-300	103	22	beverage	beverage	NOUN
gp-300	103	23	products	product	NOUN
gp-300	103	24	,	,	PUNCT
gp-300	103	25	which	which	PRON
gp-300	103	26	are	be	AUX
gp-300	103	27	considered	consider	VERB
gp-300	103	28	essential	essential	ADJ
gp-300	103	29	goods	good	NOUN
gp-300	103	30	.	.	PUNCT
gp-300	104	1	however	however	ADV
gp-300	104	2	,	,	PUNCT
gp-300	104	3	the	the	DET
gp-300	104	4	variation	variation	NOUN
gp-300	104	5	between	between	ADP
gp-300	104	6	companies	company	NOUN
gp-300	104	7	indicates	indicate	VERB
gp-300	104	8	that	that	SCONJ
gp-300	104	9	some	some	DET
gp-300	104	10	firms	firm	NOUN
gp-300	104	11	experience	experience	VERB
gp-300	104	12	more	more	ADJ
gp-300	104	13	volatile	volatile	ADJ
gp-300	104	14	earnings	earning	NOUN
gp-300	104	15	due	due	ADJ
gp-300	104	16	to	to	ADP
gp-300	104	17	factors	factor	NOUN
gp-300	104	18	such	such	ADJ
gp-300	104	19	as	as	ADP
gp-300	104	20	raw	raw	ADJ
gp-300	104	21	material	material	NOUN
gp-300	104	22	price	price	NOUN
gp-300	104	23	fluctuations	fluctuation	NOUN
gp-300	104	24	,	,	PUNCT
gp-300	104	25	seasonal	seasonal	ADJ
gp-300	104	26	demand	demand	NOUN
gp-300	104	27	patterns	pattern	NOUN
gp-300	104	28	,	,	PUNCT
gp-300	104	29	and	and	CCONJ
gp-300	104	30	competitive	competitive	ADJ
gp-300	104	31	pressures	pressure	NOUN
gp-300	104	32	.	.	PUNCT
gp-300	105	1	companies	company	NOUN
gp-300	105	2	with	with	ADP
gp-300	105	3	higher	high	ADJ
gp-300	105	4	earnings	earning	NOUN
gp-300	105	5	volatility	volatility	NOUN
gp-300	105	6	may	may	AUX
gp-300	105	7	face	face	VERB
gp-300	105	8	challenges	challenge	NOUN
gp-300	105	9	related	relate	VERB
gp-300	105	10	to	to	PART
gp-300	105	11	supply	supply	VERB
gp-300	105	12	chain	chain	NOUN
gp-300	105	13	management	management	NOUN
gp-300	105	14	,	,	PUNCT
gp-300	105	15	product	product	NOUN
gp-300	105	16	diversification	diversification	NOUN
gp-300	105	17	,	,	PUNCT
gp-300	105	18	or	or	CCONJ
gp-300	105	19	market	market	NOUN
gp-300	105	20	positioning	positioning	NOUN
gp-300	105	21	strategies	strategy	NOUN
gp-300	105	22	.	.	PUNCT
gp-300	106	1	audit	audit	NOUN
gp-300	106	2	committee	committee	NOUN
gp-300	106	3	meetings	meeting	VERB
gp-300	106	4	analysis	analysis	NOUN
gp-300	106	5	this	this	DET
gp-300	106	6	research	research	NOUN
gp-300	106	7	uses	use	VERB
gp-300	106	8	the	the	DET
gp-300	106	9	frequency	frequency	NOUN
gp-300	106	10	of	of	ADP
gp-300	106	11	audit	audit	NOUN
gp-300	106	12	committee	committee	NOUN
gp-300	106	13	meetings	meeting	NOUN
gp-300	106	14	divided	divide	VERB
gp-300	106	15	by	by	ADP
gp-300	106	16	the	the	DET
gp-300	106	17	criteria	criterion	NOUN
gp-300	106	18	of	of	ADP
gp-300	106	19	minimum	minimum	ADJ
gp-300	106	20	4	4	NUM
gp-300	106	21	times	time	NOUN
gp-300	106	22	per	per	ADP
gp-300	106	23	year	year	NOUN
gp-300	106	24	as	as	ADP
gp-300	106	25	an	an	DET
gp-300	106	26	indicator	indicator	NOUN
gp-300	106	27	of	of	ADP
gp-300	106	28	audit	audit	NOUN
gp-300	106	29	committee	committee	NOUN
gp-300	106	30	effectiveness	effectiveness	NOUN
gp-300	106	31	.	.	PUNCT
gp-300	107	1	the	the	DET
gp-300	107	2	audit	audit	NOUN
gp-300	107	3	committee	committee	NOUN
gp-300	107	4	meetings	meeting	NOUN
gp-300	107	5	show	show	VERB
gp-300	107	6	an	an	DET
gp-300	107	7	average	average	ADJ
gp-300	107	8	value	value	NOUN
gp-300	107	9	of	of	ADP
gp-300	107	10	0.863636	0.863636	NUM
gp-300	107	11	with	with	ADP
gp-300	107	12	a	a	DET
gp-300	107	13	standard	standard	ADJ
gp-300	107	14	deviation	deviation	NOUN
gp-300	107	15	of	of	ADP
gp-300	107	16	0.344482	0.344482	NUM
gp-300	107	17	.	.	PUNCT
gp-300	108	1	the	the	DET
gp-300	108	2	average	average	ADJ
gp-300	108	3	audit	audit	NOUN
gp-300	108	4	committee	committee	NOUN
gp-300	108	5	meetings	meeting	NOUN
gp-300	108	6	being	be	AUX
gp-300	108	7	greater	great	ADJ
gp-300	108	8	than	than	ADP
gp-300	108	9	the	the	DET
gp-300	108	10	standard	standard	ADJ
gp-300	108	11	deviation	deviation	NOUN
gp-300	108	12	indicates	indicate	VERB
gp-300	108	13	that	that	SCONJ
gp-300	108	14	audit	audit	NOUN
gp-300	108	15	committee	committee	NOUN
gp-300	108	16	meetings	meeting	NOUN
gp-300	108	17	are	be	AUX
gp-300	108	18	clustered	cluster	VERB
gp-300	108	19	and	and	CCONJ
gp-300	108	20	not	not	PART
gp-300	108	21	highly	highly	ADV
gp-300	108	22	varied	varied	ADJ
gp-300	108	23	.	.	PUNCT
gp-300	109	1	the	the	DET
gp-300	109	2	highest	high	ADJ
gp-300	109	3	value	value	NOUN
gp-300	109	4	indicates	indicate	VERB
gp-300	109	5	companies	company	NOUN
gp-300	109	6	conducting	conduct	VERB
gp-300	109	7	meetings	meeting	NOUN
gp-300	109	8	at	at	ADP
gp-300	109	9	least	least	ADV
gp-300	109	10	4	4	NUM
gp-300	109	11	times	time	NOUN
gp-300	109	12	per	per	ADP
gp-300	109	13	year	year	NOUN
gp-300	109	14	,	,	PUNCT
gp-300	109	15	while	while	SCONJ
gp-300	109	16	the	the	DET
gp-300	109	17	lowest	low	ADJ
gp-300	109	18	value	value	NOUN
gp-300	109	19	represents	represent	VERB
gp-300	109	20	companies	company	NOUN
gp-300	109	21	not	not	PART
gp-300	109	22	meeting	meet	VERB
gp-300	109	23	this	this	DET
gp-300	109	24	criteria	criterion	NOUN
gp-300	109	25	.	.	PUNCT
gp-300	110	1	this	this	DET
gp-300	110	2	finding	finding	NOUN
gp-300	110	3	reflects	reflect	VERB
gp-300	110	4	the	the	DET
gp-300	110	5	commitment	commitment	NOUN
gp-300	110	6	of	of	ADP
gp-300	110	7	food	food	NOUN
gp-300	110	8	and	and	CCONJ
gp-300	110	9	beverage	beverage	NOUN
gp-300	110	10	sector	sector	NOUN
gp-300	110	11	companies	company	NOUN
gp-300	110	12	to	to	ADP
gp-300	110	13	implementing	implement	VERB
gp-300	110	14	good	good	ADJ
gp-300	110	15	governance	governance	NOUN
gp-300	110	16	,	,	PUNCT
gp-300	110	17	as	as	SCONJ
gp-300	110	18	stated	state	VERB
gp-300	110	19	by	by	ADP
gp-300	110	20	durand	durand	NOUN
gp-300	110	21	(	(	PUNCT
gp-300	110	22	2018	2018	NUM
gp-300	110	23	)	)	PUNCT
gp-300	110	24	that	that	PRON
gp-300	110	25	audit	audit	NOUN
gp-300	110	26	committees	committee	NOUN
gp-300	110	27	play	play	VERB
gp-300	110	28	an	an	DET
gp-300	110	29	important	important	ADJ
gp-300	110	30	role	role	NOUN
gp-300	110	31	in	in	ADP
gp-300	110	32	internal	internal	ADJ
gp-300	110	33	control	control	NOUN
gp-300	110	34	mechanisms	mechanism	NOUN
gp-300	110	35	.	.	PUNCT
gp-300	111	1	the	the	DET
gp-300	111	2	high	high	ADJ
gp-300	111	3	average	average	NOUN
gp-300	111	4	indicates	indicate	VERB
gp-300	111	5	that	that	SCONJ
gp-300	111	6	most	most	ADJ
gp-300	111	7	companies	company	NOUN
gp-300	111	8	in	in	ADP
gp-300	111	9	the	the	DET
gp-300	111	10	sample	sample	NOUN
gp-300	111	11	recognize	recognize	VERB
gp-300	111	12	the	the	DET
gp-300	111	13	importance	importance	NOUN
gp-300	111	14	of	of	ADP
gp-300	111	15	regular	regular	ADJ
gp-300	111	16	audit	audit	NOUN
gp-300	111	17	committee	committee	NOUN
gp-300	111	18	meetings	meeting	NOUN
gp-300	111	19	in	in	ADP
gp-300	111	20	ensuring	ensure	VERB
gp-300	111	21	effective	effective	ADJ
gp-300	111	22	oversight	oversight	NOUN
gp-300	111	23	of	of	ADP
gp-300	111	24	financial	financial	ADJ
gp-300	111	25	reporting	reporting	NOUN
gp-300	111	26	processes	process	NOUN
gp-300	111	27	.	.	PUNCT
gp-300	112	1	companies	company	NOUN
gp-300	112	2	with	with	ADP
gp-300	112	3	more	more	ADV
gp-300	112	4	frequent	frequent	ADJ
gp-300	112	5	audit	audit	NOUN
gp-300	112	6	committee	committee	NOUN
gp-300	112	7	meetings	meeting	NOUN
gp-300	112	8	demonstrate	demonstrate	VERB
gp-300	112	9	stronger	strong	ADJ
gp-300	112	10	governance	governance	NOUN
gp-300	112	11	practices	practice	NOUN
gp-300	112	12	and	and	CCONJ
gp-300	112	13	more	more	ADV
gp-300	112	14	proactive	proactive	ADJ
gp-300	112	15	approaches	approach	NOUN
gp-300	112	16	to	to	PART
gp-300	112	17	risk	risk	NOUN
gp-300	112	18	management	management	NOUN
gp-300	112	19	.	.	PUNCT
gp-300	113	1	audit	audit	NOUN
gp-300	113	2	tenure	tenure	NOUN
gp-300	113	3	analysis	analysis	NOUN
gp-300	113	4	this	this	DET
gp-300	113	5	research	research	NOUN
gp-300	113	6	uses	use	VERB
gp-300	113	7	audit	audit	NOUN
gp-300	113	8	engagement	engagement	NOUN
gp-300	113	9	tenure	tenure	NOUN
gp-300	113	10	as	as	ADP
gp-300	113	11	an	an	DET
gp-300	113	12	indicator	indicator	NOUN
gp-300	113	13	of	of	ADP
gp-300	113	14	audit	audit	NOUN
gp-300	113	15	tenure	tenure	NOUN
gp-300	113	16	,	,	PUNCT
gp-300	113	17	measured	measure	VERB
gp-300	113	18	as	as	ADP
gp-300	113	19	the	the	DET
gp-300	113	20	number	number	NOUN
gp-300	113	21	of	of	ADP
gp-300	113	22	engagement	engagement	NOUN
gp-300	113	23	years	year	NOUN
gp-300	113	24	with	with	ADP
gp-300	113	25	independent	independent	ADJ
gp-300	113	26	auditors	auditor	NOUN
gp-300	113	27	using	use	VERB
gp-300	113	28	the	the	DET
gp-300	113	29	formula	formula	NOUN
gp-300	113	30	:	:	PUNCT
gp-300	113	31	audit	audit	NOUN
gp-300	113	32	tenure	tenure	NOUN
gp-300	113	33	=	=	NOUN
gp-300	113	34	number	number	NOUN
gp-300	113	35	of	of	ADP
gp-300	113	36	engagements	engagement	NOUN
gp-300	113	37	with	with	ADP
gp-300	113	38	independent	independent	ADJ
gp-300	113	39	auditor	auditor	NOUN
gp-300	113	40	/	/	SYM
gp-300	113	41	public	public	ADJ
gp-300	113	42	accountant	accountant	NOUN
gp-300	113	43	the	the	DET
gp-300	113	44	audit	audit	NOUN
gp-300	113	45	tenure	tenure	NOUN
gp-300	113	46	shows	show	VERB
gp-300	113	47	an	an	DET
gp-300	113	48	average	average	ADJ
gp-300	113	49	value	value	NOUN
gp-300	113	50	of	of	ADP
gp-300	113	51	0.643939	0.643939	NUM
gp-300	113	52	with	with	ADP
gp-300	113	53	a	a	DET
gp-300	113	54	standard	standard	ADJ
gp-300	113	55	deviation	deviation	NOUN
gp-300	113	56	of	of	ADP
gp-300	113	57	0.480658	0.480658	NUM
gp-300	113	58	.	.	PUNCT
gp-300	114	1	this	this	PRON
gp-300	114	2	indicates	indicate	VERB
gp-300	114	3	that	that	SCONJ
gp-300	114	4	the	the	DET
gp-300	114	5	average	average	ADJ
gp-300	114	6	audit	audit	NOUN
gp-300	114	7	tenure	tenure	NOUN
gp-300	114	8	is	be	AUX
gp-300	114	9	greater	great	ADJ
gp-300	114	10	than	than	ADP
gp-300	114	11	the	the	DET
gp-300	114	12	standard	standard	ADJ
gp-300	114	13	deviation	deviation	NOUN
gp-300	114	14	,	,	PUNCT
gp-300	114	15	showing	show	VERB
gp-300	114	16	that	that	DET
gp-300	114	17	audit	audit	NOUN
gp-300	114	18	tenure	tenure	NOUN
gp-300	114	19	data	datum	NOUN
gp-300	114	20	is	be	AUX
gp-300	114	21	clustered	cluster	VERB
gp-300	114	22	and	and	CCONJ
gp-300	114	23	not	not	PART
gp-300	114	24	highly	highly	ADV
gp-300	114	25	varied	varied	ADJ
gp-300	114	26	.	.	PUNCT
gp-300	115	1	the	the	DET
gp-300	115	2	highest	high	ADJ
gp-300	115	3	audit	audit	NOUN
gp-300	115	4	tenure	tenure	NOUN
gp-300	115	5	value	value	NOUN
gp-300	115	6	belongs	belong	VERB
gp-300	115	7	to	to	ADP
gp-300	115	8	companies	company	NOUN
gp-300	115	9	with	with	ADP
gp-300	115	10	long	long	ADJ
gp-300	115	11	-	-	PUNCT
gp-300	115	12	term	term	NOUN
gp-300	115	13	audit	audit	NOUN
gp-300	115	14	relationships	relationship	NOUN
gp-300	115	15	,	,	PUNCT
gp-300	115	16	while	while	SCONJ
gp-300	115	17	the	the	DET
gp-300	115	18	lowest	low	ADJ
gp-300	115	19	value	value	NOUN
gp-300	115	20	belongs	belong	VERB
gp-300	115	21	to	to	ADP
gp-300	115	22	companies	company	NOUN
gp-300	115	23	with	with	ADP
gp-300	115	24	shorter	short	ADJ
gp-300	115	25	audit	audit	NOUN
gp-300	115	26	relationships	relationship	NOUN
gp-300	115	27	.	.	PUNCT
gp-300	116	1	this	this	DET
gp-300	116	2	finding	finding	NOUN
gp-300	116	3	aligns	align	VERB
gp-300	116	4	with	with	ADP
gp-300	116	5	research	research	NOUN
gp-300	116	6	by	by	ADP
gp-300	116	7	arumningtyas	arumningtyas	PROPN
gp-300	116	8	&	&	CCONJ
gp-300	116	9	ramadhan	ramadhan	PROPN
gp-300	116	10	(	(	PUNCT
gp-300	116	11	2019	2019	NUM
gp-300	116	12	)	)	PUNCT
gp-300	116	13	stating	state	VERB
gp-300	116	14	that	that	DET
gp-300	116	15	long	long	ADJ
gp-300	116	16	audit	audit	NOUN
gp-300	116	17	tenure	tenure	NOUN
gp-300	116	18	can	can	AUX
gp-300	116	19	result	result	VERB
gp-300	116	20	in	in	ADP
gp-300	116	21	audit	audit	NOUN
gp-300	116	22	efficiency	efficiency	NOUN
gp-300	116	23	.	.	PUNCT
gp-300	117	1	the	the	DET
gp-300	117	2	tendency	tendency	NOUN
gp-300	117	3	toward	toward	ADP
gp-300	117	4	longer	long	ADJ
gp-300	117	5	audit	audit	NOUN
gp-300	117	6	tenure	tenure	NOUN
gp-300	117	7	in	in	ADP
gp-300	117	8	the	the	DET
gp-300	117	9	food	food	NOUN
gp-300	117	10	and	and	CCONJ
gp-300	117	11	beverage	beverage	NOUN
gp-300	117	12	sector	sector	NOUN
gp-300	117	13	suggests	suggest	VERB
gp-300	117	14	that	that	SCONJ
gp-300	117	15	companies	company	NOUN
gp-300	117	16	value	value	VERB
gp-300	117	17	continuity	continuity	NOUN
gp-300	117	18	and	and	CCONJ
gp-300	117	19	the	the	DET
gp-300	117	20	deep	deep	ADJ
gp-300	117	21	understanding	understanding	NOUN
gp-300	117	22	that	that	PRON
gp-300	117	23	auditors	auditor	NOUN
gp-300	117	24	develop	develop	VERB
gp-300	117	25	over	over	ADP
gp-300	117	26	time	time	NOUN
gp-300	117	27	regarding	regard	VERB
gp-300	117	28	industry	industry	NOUN
gp-300	117	29	-	-	PUNCT
gp-300	117	30	specific	specific	ADJ
gp-300	117	31	risks	risk	NOUN
gp-300	117	32	and	and	CCONJ
gp-300	117	33	operational	operational	ADJ
gp-300	117	34	complexities	complexity	NOUN
gp-300	117	35	.	.	PUNCT
gp-300	118	1	long	long	ADJ
gp-300	118	2	-	-	PUNCT
gp-300	118	3	term	term	NOUN
gp-300	118	4	relationships	relationship	NOUN
gp-300	118	5	allow	allow	VERB
gp-300	118	6	auditors	auditor	NOUN
gp-300	118	7	to	to	PART
gp-300	118	8	accumulate	accumulate	VERB
gp-300	118	9	knowledge	knowledge	NOUN
gp-300	118	10	about	about	ADP
gp-300	118	11	client	client	NOUN
gp-300	118	12	business	business	NOUN
gp-300	118	13	processes	process	NOUN
gp-300	118	14	,	,	PUNCT
gp-300	118	15	internal	internal	ADJ
gp-300	118	16	controls	control	NOUN
gp-300	118	17	,	,	PUNCT
gp-300	118	18	and	and	CCONJ
gp-300	118	19	industry	industry	NOUN
gp-300	118	20	regulatory	regulatory	ADJ
gp-300	118	21	requirements	requirement	NOUN
gp-300	118	22	.	.	PUNCT
gp-300	119	1	the	the	DET
gp-300	119	2	effect	effect	NOUN
gp-300	119	3	of	of	ADP
gp-300	119	4	earnings	earning	NOUN
gp-300	119	5	volatility	volatility	NOUN
gp-300	119	6	,	,	PUNCT
gp-300	119	7	audit	audit	NOUN
gp-300	119	8	committee	committee	NOUN
gp-300	119	9	meetings	meeting	NOUN
gp-300	119	10	,	,	PUNCT
gp-300	119	11	and	and	CCONJ
gp-300	119	12	audit	audit	NOUN
gp-300	119	13	tenure	tenure	NOUN
gp-300	119	14	on	on	ADP
gp-300	119	15	audit	audit	NOUN
gp-300	119	16	report	report	NOUN
gp-300	119	17	lag	lag	VERB
gp-300	119	18	with	with	ADP
gp-300	119	19	auditor	auditor	NOUN
gp-300	119	20	industry	industry	NOUN
gp-300	119	21	specialization	specialization	NOUN
gp-300	119	22	as	as	ADP
gp-300	119	23	moderation	moderation	NOUN
gp-300	119	24	1542	1542	NUM
gp-300	119	25	auditor	auditor	NOUN
gp-300	119	26	industry	industry	NOUN
gp-300	119	27	specialization	specialization	NOUN
gp-300	119	28	analysis	analysis	NOUN
gp-300	119	29	this	this	DET
gp-300	119	30	study	study	NOUN
gp-300	119	31	uses	use	VERB
gp-300	119	32	the	the	DET
gp-300	119	33	market	market	NOUN
gp-300	119	34	share	share	NOUN
gp-300	119	35	of	of	ADP
gp-300	119	36	kap	kap	NOUN
gp-300	119	37	in	in	ADP
gp-300	119	38	the	the	DET
gp-300	119	39	food	food	NOUN
gp-300	119	40	and	and	CCONJ
gp-300	119	41	beverage	beverage	NOUN
gp-300	119	42	industry	industry	NOUN
gp-300	119	43	as	as	ADP
gp-300	119	44	an	an	DET
gp-300	119	45	indicator	indicator	NOUN
gp-300	119	46	of	of	ADP
gp-300	119	47	industry	industry	NOUN
gp-300	119	48	specialization	specialization	NOUN
gp-300	119	49	auditors	auditor	NOUN
gp-300	119	50	.	.	PUNCT
gp-300	120	1	the	the	DET
gp-300	120	2	average	average	ADJ
gp-300	120	3	score	score	NOUN
gp-300	120	4	of	of	ADP
gp-300	120	5	industry	industry	NOUN
gp-300	120	6	specialization	specialization	NOUN
gp-300	120	7	auditors	auditor	NOUN
gp-300	120	8	is	be	AUX
gp-300	120	9	0.280303	0.280303	NUM
gp-300	120	10	,	,	PUNCT
gp-300	120	11	while	while	SCONJ
gp-300	120	12	the	the	DET
gp-300	120	13	standard	standard	ADJ
gp-300	120	14	deviation	deviation	NOUN
gp-300	120	15	value	value	NOUN
gp-300	120	16	is	be	AUX
gp-300	120	17	0.450858	0.450858	NUM
gp-300	120	18	.	.	PUNCT
gp-300	121	1	this	this	DET
gp-300	121	2	value	value	NOUN
gp-300	121	3	indicates	indicate	VERB
gp-300	121	4	that	that	SCONJ
gp-300	121	5	the	the	DET
gp-300	121	6	average	average	ADJ
gp-300	121	7	value	value	NOUN
gp-300	121	8	of	of	ADP
gp-300	121	9	an	an	DET
gp-300	121	10	industry	industry	NOUN
gp-300	121	11	specialization	specialization	NOUN
gp-300	121	12	auditor	auditor	NOUN
gp-300	121	13	is	be	AUX
gp-300	121	14	smaller	small	ADJ
gp-300	121	15	than	than	ADP
gp-300	121	16	the	the	DET
gp-300	121	17	standard	standard	ADJ
gp-300	121	18	deviation	deviation	NOUN
gp-300	121	19	value	value	NOUN
gp-300	121	20	.	.	PUNCT
gp-300	122	1	this	this	PRON
gp-300	122	2	shows	show	VERB
gp-300	122	3	that	that	SCONJ
gp-300	122	4	data	datum	NOUN
gp-300	122	5	from	from	ADP
gp-300	122	6	industry	industry	NOUN
gp-300	122	7	specialization	specialization	NOUN
gp-300	122	8	auditors	auditor	NOUN
gp-300	122	9	varies	vary	VERB
gp-300	122	10	.	.	PUNCT
gp-300	123	1	the	the	DET
gp-300	123	2	highest	high	ADJ
gp-300	123	3	score	score	NOUN
gp-300	123	4	of	of	ADP
gp-300	123	5	the	the	DET
gp-300	123	6	industry	industry	NOUN
gp-300	123	7	specialization	specialization	NOUN
gp-300	123	8	auditor	auditor	NOUN
gp-300	123	9	indicates	indicate	VERB
gp-300	123	10	the	the	DET
gp-300	123	11	use	use	NOUN
gp-300	123	12	of	of	ADP
gp-300	123	13	specialist	specialist	ADJ
gp-300	123	14	auditors	auditor	NOUN
gp-300	123	15	,	,	PUNCT
gp-300	123	16	while	while	SCONJ
gp-300	123	17	the	the	DET
gp-300	123	18	lowest	low	ADJ
gp-300	123	19	score	score	NOUN
gp-300	123	20	indicates	indicate	VERB
gp-300	123	21	the	the	DET
gp-300	123	22	use	use	NOUN
gp-300	123	23	of	of	ADP
gp-300	123	24	non	non	ADJ
gp-300	123	25	-	-	ADJ
gp-300	123	26	specialist	specialist	ADJ
gp-300	123	27	auditors	auditor	NOUN
gp-300	123	28	.	.	PUNCT
gp-300	124	1	these	these	DET
gp-300	124	2	findings	finding	NOUN
gp-300	124	3	indicate	indicate	VERB
gp-300	124	4	that	that	SCONJ
gp-300	124	5	food	food	NOUN
gp-300	124	6	and	and	CCONJ
gp-300	124	7	beverage	beverage	NOUN
gp-300	124	8	sector	sector	NOUN
gp-300	124	9	companies	company	NOUN
gp-300	124	10	are	be	AUX
gp-300	124	11	beginning	begin	VERB
gp-300	124	12	to	to	PART
gp-300	124	13	realize	realize	VERB
gp-300	124	14	the	the	DET
gp-300	124	15	importance	importance	NOUN
gp-300	124	16	of	of	ADP
gp-300	124	17	auditors	auditor	NOUN
gp-300	124	18	with	with	ADP
gp-300	124	19	a	a	DET
gp-300	124	20	deep	deep	ADJ
gp-300	124	21	understanding	understanding	NOUN
gp-300	124	22	of	of	ADP
gp-300	124	23	industry	industry	NOUN
gp-300	124	24	characteristics	characteristic	NOUN
gp-300	124	25	,	,	PUNCT
gp-300	124	26	as	as	SCONJ
gp-300	124	27	stated	state	VERB
gp-300	124	28	by	by	ADP
gp-300	124	29	wiedjaja	wiedjaja	PROPN
gp-300	124	30	&	&	CCONJ
gp-300	124	31	eriandani	eriandani	PROPN
gp-300	124	32	(	(	PUNCT
gp-300	124	33	2021	2021	NUM
gp-300	124	34	)	)	PUNCT
gp-300	124	35	.	.	PUNCT
gp-300	125	1	audit	audit	NOUN
gp-300	125	2	report	report	NOUN
gp-300	125	3	lag	lag	VERB
gp-300	125	4	analysis	analysis	NOUN
gp-300	125	5	this	this	DET
gp-300	125	6	research	research	NOUN
gp-300	125	7	uses	use	VERB
gp-300	125	8	the	the	DET
gp-300	125	9	difference	difference	NOUN
gp-300	125	10	in	in	ADP
gp-300	125	11	days	day	NOUN
gp-300	125	12	between	between	ADP
gp-300	125	13	the	the	DET
gp-300	125	14	fiscal	fiscal	ADJ
gp-300	125	15	year	year	NOUN
gp-300	125	16	-	-	PUNCT
gp-300	125	17	end	end	NOUN
gp-300	125	18	date	date	NOUN
gp-300	125	19	and	and	CCONJ
gp-300	125	20	the	the	DET
gp-300	125	21	audit	audit	NOUN
gp-300	125	22	report	report	NOUN
gp-300	125	23	date	date	NOUN
gp-300	125	24	as	as	ADP
gp-300	125	25	an	an	DET
gp-300	125	26	indicator	indicator	NOUN
gp-300	125	27	for	for	ADP
gp-300	125	28	audit	audit	NOUN
gp-300	125	29	report	report	NOUN
gp-300	125	30	lag	lag	NOUN
gp-300	125	31	,	,	PUNCT
gp-300	125	32	calculated	calculate	VERB
gp-300	125	33	using	use	VERB
gp-300	125	34	the	the	DET
gp-300	125	35	formula	formula	NOUN
gp-300	125	36	:	:	PUNCT
gp-300	125	37	audit	audit	NOUN
gp-300	125	38	report	report	NOUN
gp-300	125	39	lag	lag	NOUN
gp-300	125	40	=	=	SYM
gp-300	125	41	σ	σ	NUM
gp-300	125	42	difference	difference	NOUN
gp-300	125	43	in	in	ADP
gp-300	125	44	days	day	NOUN
gp-300	125	45	between	between	ADP
gp-300	125	46	fiscal	fiscal	ADJ
gp-300	125	47	year	year	NOUN
gp-300	125	48	and	and	CCONJ
gp-300	125	49	audit	audit	NOUN
gp-300	125	50	statement	statement	NOUN
gp-300	125	51	the	the	DET
gp-300	125	52	audit	audit	NOUN
gp-300	125	53	report	report	NOUN
gp-300	125	54	lag	lag	NOUN
gp-300	125	55	shows	show	VERB
gp-300	125	56	an	an	DET
gp-300	125	57	average	average	ADJ
gp-300	125	58	value	value	NOUN
gp-300	125	59	of	of	ADP
gp-300	125	60	90.53030	90.53030	NUM
gp-300	125	61	days	day	NOUN
gp-300	125	62	with	with	ADP
gp-300	125	63	a	a	DET
gp-300	125	64	standard	standard	ADJ
gp-300	125	65	deviation	deviation	NOUN
gp-300	125	66	of	of	ADP
gp-300	125	67	24.24885	24.24885	NUM
gp-300	125	68	days	day	NOUN
gp-300	125	69	.	.	PUNCT
gp-300	126	1	this	this	PRON
gp-300	126	2	indicates	indicate	VERB
gp-300	126	3	that	that	SCONJ
gp-300	126	4	the	the	DET
gp-300	126	5	average	average	ADJ
gp-300	126	6	audit	audit	NOUN
gp-300	126	7	report	report	NOUN
gp-300	126	8	lag	lag	NOUN
gp-300	126	9	is	be	AUX
gp-300	126	10	greater	great	ADJ
gp-300	126	11	than	than	ADP
gp-300	126	12	the	the	DET
gp-300	126	13	standard	standard	ADJ
gp-300	126	14	deviation	deviation	NOUN
gp-300	126	15	,	,	PUNCT
gp-300	126	16	showing	show	VERB
gp-300	126	17	that	that	DET
gp-300	126	18	audit	audit	NOUN
gp-300	126	19	report	report	NOUN
gp-300	126	20	lag	lag	NOUN
gp-300	126	21	data	datum	NOUN
gp-300	126	22	is	be	AUX
gp-300	126	23	clustered	cluster	VERB
gp-300	126	24	and	and	CCONJ
gp-300	126	25	not	not	PART
gp-300	126	26	highly	highly	ADV
gp-300	126	27	varied	varied	ADJ
gp-300	126	28	.	.	PUNCT
gp-300	127	1	the	the	DET
gp-300	127	2	highest	high	ADJ
gp-300	127	3	audit	audit	NOUN
gp-300	127	4	report	report	NOUN
gp-300	127	5	lag	lag	NOUN
gp-300	127	6	is	be	AUX
gp-300	127	7	177	177	NUM
gp-300	127	8	days	day	NOUN
gp-300	127	9	,	,	PUNCT
gp-300	127	10	while	while	SCONJ
gp-300	127	11	the	the	DET
gp-300	127	12	lowest	low	ADJ
gp-300	127	13	audit	audit	NOUN
gp-300	127	14	report	report	NOUN
gp-300	127	15	lag	lag	NOUN
gp-300	127	16	is	be	AUX
gp-300	127	17	52	52	NUM
gp-300	127	18	days	day	NOUN
gp-300	127	19	.	.	PUNCT
gp-300	128	1	the	the	DET
gp-300	128	2	average	average	ADJ
gp-300	128	3	audit	audit	NOUN
gp-300	128	4	report	report	NOUN
gp-300	128	5	lag	lag	VERB
gp-300	128	6	approaching	approach	VERB
gp-300	128	7	the	the	DET
gp-300	128	8	maximum	maximum	ADJ
gp-300	128	9	limit	limit	NOUN
gp-300	128	10	of	of	ADP
gp-300	128	11	90	90	NUM
gp-300	128	12	days	day	NOUN
gp-300	128	13	shows	show	VERB
gp-300	128	14	challenges	challenge	NOUN
gp-300	128	15	in	in	ADP
gp-300	128	16	the	the	DET
gp-300	128	17	food	food	NOUN
gp-300	128	18	and	and	CCONJ
gp-300	128	19	beverage	beverage	NOUN
gp-300	128	20	sector	sector	NOUN
gp-300	128	21	audit	audit	NOUN
gp-300	128	22	process	process	NOUN
gp-300	128	23	,	,	PUNCT
gp-300	128	24	consistent	consistent	ADJ
gp-300	128	25	with	with	ADP
gp-300	128	26	findings	finding	NOUN
gp-300	128	27	by	by	ADP
gp-300	128	28	de	de	PROPN
gp-300	128	29	-	-	NOUN
gp-300	128	30	olivera	olivera	NOUN
gp-300	128	31	(	(	PUNCT
gp-300	128	32	2024	2024	NUM
gp-300	128	33	)	)	PUNCT
gp-300	128	34	that	that	SCONJ
gp-300	128	35	this	this	DET
gp-300	128	36	sector	sector	NOUN
gp-300	128	37	faces	face	VERB
gp-300	128	38	specific	specific	ADJ
gp-300	128	39	complexities	complexity	NOUN
gp-300	128	40	in	in	ADP
gp-300	128	41	inventory	inventory	NOUN
gp-300	128	42	verification	verification	NOUN
gp-300	128	43	and	and	CCONJ
gp-300	128	44	food	food	NOUN
gp-300	128	45	safety	safety	NOUN
gp-300	128	46	regulation	regulation	NOUN
gp-300	128	47	compliance	compliance	NOUN
gp-300	128	48	.	.	PUNCT
gp-300	129	1	the	the	DET
gp-300	129	2	significant	significant	ADJ
gp-300	129	3	variation	variation	NOUN
gp-300	129	4	between	between	ADP
gp-300	129	5	companies	company	NOUN
gp-300	129	6	suggests	suggest	VERB
gp-300	129	7	that	that	SCONJ
gp-300	129	8	some	some	DET
gp-300	129	9	firms	firm	NOUN
gp-300	129	10	have	have	AUX
gp-300	129	11	developed	develop	VERB
gp-300	129	12	more	more	ADV
gp-300	129	13	efficient	efficient	ADJ
gp-300	129	14	reporting	reporting	NOUN
gp-300	129	15	processes	process	NOUN
gp-300	129	16	or	or	CCONJ
gp-300	129	17	benefit	benefit	VERB
gp-300	129	18	from	from	ADP
gp-300	129	19	better	well	ADJ
gp-300	129	20	internal	internal	ADJ
gp-300	129	21	controls	control	NOUN
gp-300	129	22	and	and	CCONJ
gp-300	129	23	audit	audit	NOUN
gp-300	129	24	committee	committee	NOUN
gp-300	129	25	oversight	oversight	NOUN
gp-300	129	26	.	.	PUNCT
gp-300	130	1	classical	classical	ADJ
gp-300	130	2	assumption	assumption	NOUN
gp-300	130	3	tests	test	VERB
gp-300	130	4	classical	classical	ADJ
gp-300	130	5	assumption	assumption	NOUN
gp-300	130	6	tests	test	NOUN
gp-300	130	7	were	be	AUX
gp-300	130	8	conducted	conduct	VERB
gp-300	130	9	to	to	PART
gp-300	130	10	ensure	ensure	VERB
gp-300	130	11	the	the	DET
gp-300	130	12	reliability	reliability	NOUN
gp-300	130	13	and	and	CCONJ
gp-300	130	14	validity	validity	NOUN
gp-300	130	15	of	of	ADP
gp-300	130	16	the	the	DET
gp-300	130	17	regression	regression	NOUN
gp-300	130	18	model	model	NOUN
gp-300	130	19	used	use	VERB
gp-300	130	20	in	in	ADP
gp-300	130	21	this	this	DET
gp-300	130	22	research	research	NOUN
gp-300	130	23	.	.	PUNCT
gp-300	131	1	multicollinearity	multicollinearity	NOUN
gp-300	131	2	test	test	NOUN
gp-300	131	3	the	the	DET
gp-300	131	4	multicollinearity	multicollinearity	NOUN
gp-300	131	5	test	test	NOUN
gp-300	131	6	aims	aim	VERB
gp-300	131	7	to	to	PART
gp-300	131	8	examine	examine	VERB
gp-300	131	9	whether	whether	SCONJ
gp-300	131	10	the	the	DET
gp-300	131	11	regression	regression	NOUN
gp-300	131	12	model	model	NOUN
gp-300	131	13	shows	show	VERB
gp-300	131	14	correlation	correlation	NOUN
gp-300	131	15	between	between	ADP
gp-300	131	16	independent	independent	ADJ
gp-300	131	17	variables	variable	NOUN
gp-300	131	18	.	.	PUNCT
gp-300	132	1	table	table	NOUN
gp-300	132	2	2	2	NUM
gp-300	132	3	.	.	PUNCT
gp-300	132	4	multicollinearity	multicollinearity	NOUN
gp-300	132	5	test	test	NOUN
gp-300	132	6	results	result	VERB
gp-300	132	7	variable	variable	ADJ
gp-300	133	1	x1	x1	PROPN
gp-300	133	2	x2	x2	NOUN
gp-300	134	1	x3	x3	PROPN
gp-300	134	2	z	z	PROPN
gp-300	135	1	x1	x1	NOUN
gp-300	135	2	1.000000	1.000000	NUM
gp-300	135	3	-0.056591	-0.056591	NOUN
gp-300	135	4	-0.056593	-0.056593	NOUN
gp-300	135	5	0.120069	0.120069	NUM
gp-300	135	6	x2	x2	PROPN
gp-300	135	7	-0.056591	-0.056591	NOUN
gp-300	135	8	1.000000	1.000000	NUM
gp-300	135	9	0.073345	0.073345	NUM
gp-300	135	10	-0.145216	-0.145216	NOUN
gp-300	135	11	x3	x3	ADJ
gp-300	135	12	-0.056593	-0.056593	NOUN
gp-300	135	13	0.073345	0.073345	NUM
gp-300	135	14	1.000000	1.000000	NUM
gp-300	135	15	0.006138	0.006138	NUM
gp-300	135	16	z	z	NUM
gp-300	135	17	0.120069	0.120069	NUM
gp-300	135	18	-0.145216	-0.145216	NOUN
gp-300	136	1	0.006138	0.006138	NUM
gp-300	136	2	1.000000	1.000000	NUM
gp-300	136	3	the	the	DET
gp-300	136	4	effect	effect	NOUN
gp-300	136	5	of	of	ADP
gp-300	136	6	earnings	earning	NOUN
gp-300	136	7	volatility	volatility	NOUN
gp-300	136	8	,	,	PUNCT
gp-300	136	9	audit	audit	NOUN
gp-300	136	10	committee	committee	NOUN
gp-300	136	11	meetings	meeting	NOUN
gp-300	136	12	,	,	PUNCT
gp-300	136	13	and	and	CCONJ
gp-300	136	14	audit	audit	NOUN
gp-300	136	15	tenure	tenure	NOUN
gp-300	136	16	on	on	ADP
gp-300	136	17	audit	audit	NOUN
gp-300	136	18	report	report	NOUN
gp-300	136	19	lag	lag	VERB
gp-300	136	20	with	with	ADP
gp-300	136	21	auditor	auditor	NOUN
gp-300	136	22	industry	industry	NOUN
gp-300	136	23	specialization	specialization	NOUN
gp-300	136	24	as	as	ADP
gp-300	136	25	moderation	moderation	NOUN
gp-300	136	26	1543	1543	NUM
gp-300	136	27	the	the	DET
gp-300	136	28	multicollinearity	multicollinearity	NOUN
gp-300	136	29	test	test	NOUN
gp-300	136	30	results	result	NOUN
gp-300	136	31	show	show	VERB
gp-300	136	32	correlation	correlation	NOUN
gp-300	136	33	values	value	NOUN
gp-300	136	34	between	between	ADP
gp-300	136	35	independent	independent	ADJ
gp-300	136	36	variables	variable	NOUN
gp-300	136	37	are	be	AUX
gp-300	136	38	all	all	ADV
gp-300	136	39	below	below	ADP
gp-300	136	40	0.8	0.8	NUM
gp-300	136	41	,	,	PUNCT
gp-300	136	42	indicating	indicate	VERB
gp-300	136	43	no	no	DET
gp-300	136	44	multicollinearity	multicollinearity	NOUN
gp-300	136	45	problems	problem	NOUN
gp-300	136	46	in	in	ADP
gp-300	136	47	the	the	DET
gp-300	136	48	research	research	NOUN
gp-300	136	49	model	model	NOUN
gp-300	136	50	.	.	PUNCT
gp-300	137	1	the	the	DET
gp-300	137	2	highest	high	ADJ
gp-300	137	3	correlation	correlation	NOUN
gp-300	137	4	is	be	AUX
gp-300	137	5	between	between	ADP
gp-300	137	6	earnings	earning	NOUN
gp-300	137	7	volatility	volatility	NOUN
gp-300	137	8	(	(	PUNCT
gp-300	137	9	x1	x1	PROPN
gp-300	137	10	)	)	PUNCT
gp-300	137	11	and	and	CCONJ
gp-300	137	12	auditor	auditor	NOUN
gp-300	137	13	industry	industry	NOUN
gp-300	137	14	specialization	specialization	NOUN
gp-300	137	15	(	(	PUNCT
gp-300	137	16	z	z	NOUN
gp-300	137	17	)	)	PUNCT
gp-300	137	18	at	at	ADP
gp-300	137	19	0.120069	0.120069	NUM
gp-300	137	20	,	,	PUNCT
gp-300	137	21	which	which	PRON
gp-300	137	22	is	be	AUX
gp-300	137	23	still	still	ADV
gp-300	137	24	far	far	ADV
gp-300	137	25	below	below	ADP
gp-300	137	26	the	the	DET
gp-300	137	27	critical	critical	ADJ
gp-300	137	28	threshold	threshold	NOUN
gp-300	137	29	of	of	ADP
gp-300	137	30	0.8	0.8	NUM
gp-300	137	31	.	.	PUNCT
gp-300	138	1	this	this	PRON
gp-300	138	2	confirms	confirm	VERB
gp-300	138	3	that	that	SCONJ
gp-300	138	4	each	each	DET
gp-300	138	5	independent	independent	ADJ
gp-300	138	6	variable	variable	NOUN
gp-300	138	7	provides	provide	VERB
gp-300	138	8	unique	unique	ADJ
gp-300	138	9	information	information	NOUN
gp-300	138	10	and	and	CCONJ
gp-300	138	11	contributes	contribute	VERB
gp-300	138	12	independently	independently	ADV
gp-300	138	13	to	to	ADP
gp-300	138	14	explaining	explain	VERB
gp-300	138	15	variations	variation	NOUN
gp-300	138	16	in	in	ADP
gp-300	138	17	audit	audit	NOUN
gp-300	138	18	report	report	NOUN
gp-300	138	19	lag	lag	NOUN
gp-300	138	20	.	.	PUNCT
gp-300	139	1	heteroscedasticity	heteroscedasticity	NOUN
gp-300	139	2	test	test	VERB
gp-300	139	3	the	the	DET
gp-300	139	4	heteroscedasticity	heteroscedasticity	NOUN
gp-300	139	5	test	test	NOUN
gp-300	139	6	aims	aim	VERB
gp-300	139	7	to	to	PART
gp-300	139	8	examine	examine	VERB
gp-300	139	9	whether	whether	SCONJ
gp-300	139	10	the	the	DET
gp-300	139	11	regression	regression	NOUN
gp-300	139	12	model	model	NOUN
gp-300	139	13	shows	show	VERB
gp-300	139	14	variance	variance	NOUN
gp-300	139	15	differences	difference	NOUN
gp-300	139	16	for	for	ADP
gp-300	139	17	different	different	ADJ
gp-300	139	18	independent	independent	ADJ
gp-300	139	19	variables	variable	NOUN
gp-300	139	20	.	.	PUNCT
gp-300	140	1	table	table	NOUN
gp-300	140	2	3	3	NUM
gp-300	140	3	.	.	PUNCT
gp-300	141	1	heteroscedasticity	heteroscedasticity	NOUN
gp-300	141	2	test	test	NOUN
gp-300	141	3	results	result	VERB
gp-300	141	4	variable	variable	ADJ
gp-300	141	5	coefficient	coefficient	NOUN
gp-300	141	6	std	std	NOUN
gp-300	141	7	.	.	NOUN
gp-300	141	8	error	error	NOUN
gp-300	141	9	t	t	NOUN
gp-300	141	10	-	-	PUNCT
gp-300	141	11	statistic	statistic	NOUN
gp-300	141	12	prob	prob	NOUN
gp-300	141	13	.	.	PUNCT
gp-300	142	1	c	c	NOUN
gp-300	142	2	18.55944	18.55944	NUM
gp-300	142	3	6.125172	6.125172	NUM
gp-300	142	4	3.030027	3.030027	NUM
gp-300	142	5	0.0031	0.0031	NUM
gp-300	142	6	x1	x1	NUM
gp-300	142	7	34.90746	34.90746	NUM
gp-300	143	1	220.5782	220.5782	NUM
gp-300	143	2	0.158254	0.158254	NUM
gp-300	143	3	0.8746	0.8746	NUM
gp-300	143	4	x2	x2	NOUN
gp-300	143	5	-4.177088	-4.177088	VERB
gp-300	143	6	2.354077	2.354077	NUM
gp-300	143	7	-1.774406	-1.774406	VERB
gp-300	143	8	0.0789	0.0789	NUM
gp-300	143	9	x3	x3	ADJ
gp-300	143	10	-9.581361	-9.581361	NOUN
gp-300	143	11	9.022191	9.022191	NUM
gp-300	143	12	-1.061977	-1.061977	NOUN
gp-300	143	13	0.2907	0.2907	NUM
gp-300	143	14	z	z	NOUN
gp-300	143	15	-0.326002	-0.326002	NOUN
gp-300	144	1	2.476579	2.476579	NUM
gp-300	144	2	-0.131634	-0.131634	NOUN
gp-300	144	3	0.8955	0.8955	NUM
gp-300	144	4	the	the	DET
gp-300	144	5	heteroscedasticity	heteroscedasticity	NOUN
gp-300	144	6	test	test	NOUN
gp-300	144	7	shows	show	VERB
gp-300	144	8	obs*r	obs*r	NOUN
gp-300	144	9	-	-	PUNCT
gp-300	144	10	squared	square	VERB
gp-300	144	11	probability	probability	NOUN
gp-300	144	12	of	of	ADP
gp-300	144	13	0.0499	0.0499	NUM
gp-300	144	14	,	,	PUNCT
gp-300	144	15	which	which	PRON
gp-300	144	16	is	be	AUX
gp-300	144	17	close	close	ADJ
gp-300	144	18	to	to	ADP
gp-300	144	19	0.05	0.05	NUM
gp-300	144	20	,	,	PUNCT
gp-300	144	21	indicating	indicate	VERB
gp-300	144	22	no	no	DET
gp-300	144	23	significant	significant	ADJ
gp-300	144	24	heteroscedasticity	heteroscedasticity	NOUN
gp-300	144	25	problems	problem	NOUN
gp-300	144	26	in	in	ADP
gp-300	144	27	the	the	DET
gp-300	144	28	research	research	NOUN
gp-300	144	29	model	model	NOUN
gp-300	144	30	.	.	PUNCT
gp-300	145	1	this	this	PRON
gp-300	145	2	confirms	confirm	VERB
gp-300	145	3	that	that	SCONJ
gp-300	145	4	the	the	DET
gp-300	145	5	variance	variance	NOUN
gp-300	145	6	of	of	ADP
gp-300	145	7	residuals	residual	NOUN
gp-300	145	8	is	be	AUX
gp-300	145	9	relatively	relatively	ADV
gp-300	145	10	constant	constant	ADJ
gp-300	145	11	across	across	ADP
gp-300	145	12	different	different	ADJ
gp-300	145	13	levels	level	NOUN
gp-300	145	14	of	of	ADP
gp-300	145	15	independent	independent	ADJ
gp-300	145	16	variables	variable	NOUN
gp-300	145	17	,	,	PUNCT
gp-300	145	18	meeting	meet	VERB
gp-300	145	19	the	the	DET
gp-300	145	20	assumption	assumption	NOUN
gp-300	145	21	of	of	ADP
gp-300	145	22	homoscedasticity	homoscedasticity	NOUN
gp-300	145	23	required	require	VERB
gp-300	145	24	for	for	ADP
gp-300	145	25	reliable	reliable	ADJ
gp-300	145	26	regression	regression	NOUN
gp-300	145	27	analysis	analysis	NOUN
gp-300	145	28	.	.	PUNCT
gp-300	146	1	panel	panel	NOUN
gp-300	146	2	data	data	PROPN
gp-300	146	3	model	model	PROPN
gp-300	146	4	selection	selection	NOUN
gp-300	146	5	model	model	NOUN
gp-300	146	6	selection	selection	NOUN
gp-300	146	7	was	be	AUX
gp-300	146	8	conducted	conduct	VERB
gp-300	146	9	through	through	ADP
gp-300	146	10	three	three	NUM
gp-300	146	11	sequential	sequential	ADJ
gp-300	146	12	tests	test	NOUN
gp-300	146	13	to	to	PART
gp-300	146	14	determine	determine	VERB
gp-300	146	15	the	the	DET
gp-300	146	16	most	most	ADV
gp-300	146	17	appropriate	appropriate	ADJ
gp-300	146	18	panel	panel	NOUN
gp-300	146	19	data	datum	NOUN
gp-300	146	20	estimation	estimation	NOUN
gp-300	146	21	method	method	NOUN
gp-300	146	22	.	.	PUNCT
gp-300	147	1	chow	chow	PROPN
gp-300	147	2	test	test	NOUN
gp-300	147	3	the	the	DET
gp-300	147	4	chow	chow	PROPN
gp-300	147	5	test	test	NOUN
gp-300	147	6	is	be	AUX
gp-300	147	7	used	use	VERB
gp-300	147	8	to	to	PART
gp-300	147	9	determine	determine	VERB
gp-300	147	10	whether	whether	SCONJ
gp-300	147	11	the	the	DET
gp-300	147	12	fixed	fix	VERB
gp-300	147	13	effect	effect	NOUN
gp-300	147	14	model	model	NOUN
gp-300	147	15	or	or	CCONJ
gp-300	147	16	common	common	ADJ
gp-300	147	17	effect	effect	NOUN
gp-300	147	18	model	model	NOUN
gp-300	147	19	is	be	AUX
gp-300	147	20	most	most	ADV
gp-300	147	21	appropriate	appropriate	ADJ
gp-300	147	22	.	.	PUNCT
gp-300	148	1	table	table	NOUN
gp-300	148	2	4	4	NUM
gp-300	148	3	.	.	X
gp-300	148	4	chow	chow	PROPN
gp-300	148	5	test	test	NOUN
gp-300	148	6	results	result	NOUN
gp-300	148	7	effects	effect	NOUN
gp-300	148	8	test	test	NOUN
gp-300	148	9	statistic	statistic	PROPN
gp-300	148	10	d.f	d.f	PROPN
gp-300	148	11	.	.	PROPN
gp-300	148	12	prob	prob	PROPN
gp-300	148	13	.	.	PUNCT
gp-300	149	1	cross	cross	NOUN
gp-300	149	2	-	-	NOUN
gp-300	149	3	section	section	ADJ
gp-300	149	4	f	f	PROPN
gp-300	149	5	8.543848	8.543848	NUM
gp-300	149	6	(	(	PUNCT
gp-300	149	7	21,106	21,106	NUM
gp-300	149	8	)	)	PUNCT
gp-300	149	9	0.0000	0.0000	NUM
gp-300	149	10	cross	cross	ADJ
gp-300	149	11	-	-	NOUN
gp-300	149	12	section	section	ADJ
gp-300	149	13	chi	chi	ADJ
gp-300	149	14	-	-	PUNCT
gp-300	149	15	square	square	ADJ
gp-300	149	16	130.749371	130.749371	NUM
gp-300	149	17	21	21	NUM
gp-300	149	18	0.0000	0.0000	NUM
gp-300	149	19	the	the	DET
gp-300	149	20	chow	chow	PROPN
gp-300	149	21	test	test	NOUN
gp-300	149	22	results	result	NOUN
gp-300	149	23	show	show	VERB
gp-300	149	24	that	that	SCONJ
gp-300	149	25	the	the	DET
gp-300	149	26	cross	cross	ADJ
gp-300	149	27	-	-	NOUN
gp-300	149	28	section	section	ADJ
gp-300	149	29	chi	chi	ADJ
gp-300	149	30	-	-	PUNCT
gp-300	149	31	square	square	ADJ
gp-300	149	32	probability	probability	NOUN
gp-300	149	33	value	value	NOUN
gp-300	149	34	is	be	AUX
gp-300	149	35	0.0000	0.0000	NUM
gp-300	149	36	,	,	PUNCT
gp-300	149	37	which	which	PRON
gp-300	149	38	is	be	AUX
gp-300	149	39	less	less	ADJ
gp-300	149	40	than	than	ADP
gp-300	149	41	the	the	DET
gp-300	149	42	significance	significance	NOUN
gp-300	149	43	level	level	NOUN
gp-300	149	44	of	of	ADP
gp-300	149	45	0.05	0.05	NUM
gp-300	149	46	,	,	PUNCT
gp-300	149	47	meaning	mean	VERB
gp-300	149	48	h0	h0	PROPN
gp-300	149	49	is	be	AUX
gp-300	149	50	rejected	reject	VERB
gp-300	149	51	.	.	PUNCT
gp-300	150	1	therefore	therefore	ADV
gp-300	150	2	,	,	PUNCT
gp-300	150	3	the	the	DET
gp-300	150	4	fixed	fix	VERB
gp-300	150	5	effect	effect	NOUN
gp-300	150	6	model	model	NOUN
gp-300	150	7	is	be	AUX
gp-300	150	8	better	well	ADJ
gp-300	150	9	than	than	ADP
gp-300	150	10	the	the	DET
gp-300	150	11	common	common	ADJ
gp-300	150	12	effect	effect	NOUN
gp-300	150	13	model	model	NOUN
gp-300	150	14	.	.	PUNCT
gp-300	151	1	hausman	hausman	PROPN
gp-300	151	2	test	test	VERB
gp-300	151	3	the	the	DET
gp-300	151	4	effect	effect	NOUN
gp-300	151	5	of	of	ADP
gp-300	151	6	earnings	earning	NOUN
gp-300	151	7	volatility	volatility	NOUN
gp-300	151	8	,	,	PUNCT
gp-300	151	9	audit	audit	NOUN
gp-300	151	10	committee	committee	NOUN
gp-300	151	11	meetings	meeting	NOUN
gp-300	151	12	,	,	PUNCT
gp-300	151	13	and	and	CCONJ
gp-300	151	14	audit	audit	NOUN
gp-300	151	15	tenure	tenure	NOUN
gp-300	151	16	on	on	ADP
gp-300	151	17	audit	audit	NOUN
gp-300	151	18	report	report	NOUN
gp-300	151	19	lag	lag	VERB
gp-300	151	20	with	with	ADP
gp-300	151	21	auditor	auditor	NOUN
gp-300	151	22	industry	industry	NOUN
gp-300	151	23	specialization	specialization	NOUN
gp-300	151	24	as	as	ADP
gp-300	151	25	moderation	moderation	NOUN
gp-300	151	26	1544	1544	NUM
gp-300	151	27	the	the	DET
gp-300	151	28	hausman	hausman	ADJ
gp-300	151	29	test	test	NOUN
gp-300	151	30	is	be	AUX
gp-300	151	31	used	use	VERB
gp-300	151	32	to	to	PART
gp-300	151	33	determine	determine	VERB
gp-300	151	34	whether	whether	SCONJ
gp-300	151	35	to	to	PART
gp-300	151	36	use	use	VERB
gp-300	151	37	the	the	DET
gp-300	151	38	fixed	fix	VERB
gp-300	151	39	effect	effect	NOUN
gp-300	151	40	model	model	NOUN
gp-300	151	41	or	or	CCONJ
gp-300	151	42	random	random	ADJ
gp-300	151	43	effect	effect	NOUN
gp-300	151	44	model	model	NOUN
gp-300	151	45	.	.	PUNCT
gp-300	152	1	table	table	NOUN
gp-300	152	2	5	5	NUM
gp-300	152	3	.	.	PUNCT
gp-300	152	4	hausman	hausman	PROPN
gp-300	152	5	test	test	PROPN
gp-300	152	6	results	result	NOUN
gp-300	152	7	test	test	NOUN
gp-300	152	8	summary	summary	NOUN
gp-300	152	9	chi	chi	PROPN
gp-300	152	10	-	-	PUNCT
gp-300	152	11	sq	sq	PROPN
gp-300	152	12	.	.	PROPN
gp-300	152	13	statistic	statistic	ADJ
gp-300	152	14	chi	chi	PROPN
gp-300	152	15	-	-	PUNCT
gp-300	152	16	sq	sq	PROPN
gp-300	152	17	.	.	PUNCT
gp-300	152	18	d.f	d.f	PROPN
gp-300	152	19	.	.	PROPN
gp-300	152	20	prob	prob	PROPN
gp-300	152	21	.	.	PUNCT
gp-300	153	1	cross	cross	ADJ
gp-300	153	2	-	-	ADJ
gp-300	153	3	section	section	ADJ
gp-300	153	4	random	random	ADJ
gp-300	153	5	19.368617	19.368617	NUM
gp-300	153	6	4	4	NUM
gp-300	153	7	0.0007	0.0007	NUM
gp-300	153	8	the	the	DET
gp-300	153	9	hausman	hausman	ADJ
gp-300	153	10	test	test	NOUN
gp-300	153	11	results	result	NOUN
gp-300	153	12	show	show	VERB
gp-300	153	13	that	that	SCONJ
gp-300	153	14	the	the	DET
gp-300	153	15	cross	cross	ADJ
gp-300	153	16	-	-	ADJ
gp-300	153	17	section	section	ADJ
gp-300	153	18	random	random	ADJ
gp-300	153	19	probability	probability	NOUN
gp-300	153	20	value	value	NOUN
gp-300	153	21	is	be	AUX
gp-300	153	22	0.0007	0.0007	NUM
gp-300	153	23	,	,	PUNCT
gp-300	153	24	which	which	PRON
gp-300	153	25	is	be	AUX
gp-300	153	26	less	less	ADJ
gp-300	153	27	than	than	ADP
gp-300	153	28	the	the	DET
gp-300	153	29	significance	significance	NOUN
gp-300	153	30	level	level	NOUN
gp-300	153	31	of	of	ADP
gp-300	153	32	0.05	0.05	NUM
gp-300	153	33	,	,	PUNCT
gp-300	153	34	meaning	mean	VERB
gp-300	153	35	h0	h0	PROPN
gp-300	153	36	is	be	AUX
gp-300	153	37	rejected	reject	VERB
gp-300	153	38	.	.	PUNCT
gp-300	154	1	therefore	therefore	ADV
gp-300	154	2	,	,	PUNCT
gp-300	154	3	the	the	DET
gp-300	154	4	fixed	fix	VERB
gp-300	154	5	effect	effect	NOUN
gp-300	154	6	model	model	NOUN
gp-300	154	7	is	be	AUX
gp-300	154	8	better	well	ADJ
gp-300	154	9	than	than	ADP
gp-300	154	10	the	the	DET
gp-300	154	11	random	random	ADJ
gp-300	154	12	effect	effect	NOUN
gp-300	154	13	model	model	NOUN
gp-300	154	14	.	.	PUNCT
gp-300	155	1	consequently	consequently	ADV
gp-300	155	2	,	,	PUNCT
gp-300	155	3	the	the	DET
gp-300	155	4	lagrange	lagrange	NOUN
gp-300	155	5	multiplier	multipli	ADJ
gp-300	155	6	test	test	NOUN
gp-300	155	7	is	be	AUX
gp-300	155	8	not	not	PART
gp-300	155	9	needed	need	VERB
gp-300	155	10	,	,	PUNCT
gp-300	155	11	and	and	CCONJ
gp-300	155	12	the	the	DET
gp-300	155	13	fixed	fix	VERB
gp-300	155	14	effect	effect	NOUN
gp-300	155	15	model	model	NOUN
gp-300	155	16	is	be	AUX
gp-300	155	17	considered	consider	VERB
gp-300	155	18	the	the	DET
gp-300	155	19	best	good	ADJ
gp-300	155	20	model	model	NOUN
gp-300	155	21	in	in	ADP
gp-300	155	22	this	this	DET
gp-300	155	23	research	research	NOUN
gp-300	155	24	.	.	PUNCT
gp-300	156	1	panel	panel	NOUN
gp-300	156	2	data	datum	NOUN
gp-300	156	3	regression	regression	NOUN
gp-300	156	4	analysis	analysis	NOUN
gp-300	156	5	based	base	VERB
gp-300	156	6	on	on	ADP
gp-300	156	7	the	the	DET
gp-300	156	8	model	model	NOUN
gp-300	156	9	selection	selection	NOUN
gp-300	156	10	tests	test	NOUN
gp-300	156	11	,	,	PUNCT
gp-300	156	12	the	the	DET
gp-300	156	13	fixed	fix	VERB
gp-300	156	14	effect	effect	NOUN
gp-300	156	15	model	model	NOUN
gp-300	156	16	was	be	AUX
gp-300	156	17	determined	determine	VERB
gp-300	156	18	as	as	ADP
gp-300	156	19	the	the	DET
gp-300	156	20	most	most	ADV
gp-300	156	21	appropriate	appropriate	ADJ
gp-300	156	22	approach	approach	NOUN
gp-300	156	23	for	for	ADP
gp-300	156	24	this	this	DET
gp-300	156	25	research	research	NOUN
gp-300	156	26	.	.	PUNCT
gp-300	157	1	two	two	NUM
gp-300	157	2	models	model	NOUN
gp-300	157	3	were	be	AUX
gp-300	157	4	analyzed	analyze	VERB
gp-300	157	5	:	:	PUNCT
gp-300	157	6	without	without	ADP
gp-300	157	7	moderation	moderation	NOUN
gp-300	157	8	and	and	CCONJ
gp-300	157	9	with	with	ADP
gp-300	157	10	moderation	moderation	NOUN
gp-300	157	11	to	to	PART
gp-300	157	12	examine	examine	VERB
gp-300	157	13	the	the	DET
gp-300	157	14	role	role	NOUN
gp-300	157	15	of	of	ADP
gp-300	157	16	auditor	auditor	NOUN
gp-300	157	17	industry	industry	NOUN
gp-300	157	18	specialization	specialization	NOUN
gp-300	157	19	.	.	PUNCT
gp-300	158	1	model	model	NOUN
gp-300	158	2	without	without	ADP
gp-300	158	3	moderation	moderation	NOUN
gp-300	158	4	table	table	NOUN
gp-300	158	5	6	6	NUM
gp-300	158	6	.	.	PUNCT
gp-300	158	7	fixed	fix	VERB
gp-300	158	8	effect	effect	NOUN
gp-300	158	9	model	model	NOUN
gp-300	158	10	results	result	NOUN
gp-300	158	11	without	without	ADP
gp-300	158	12	moderation	moderation	NOUN
gp-300	158	13	variable	variable	ADJ
gp-300	158	14	coefficient	coefficient	NOUN
gp-300	158	15	std	std	PROPN
gp-300	158	16	.	.	NOUN
gp-300	158	17	error	error	NOUN
gp-300	158	18	t	t	NOUN
gp-300	158	19	-	-	PUNCT
gp-300	158	20	statistic	statistic	NOUN
gp-300	158	21	prob	prob	NOUN
gp-300	158	22	.	.	PUNCT
gp-300	159	1	c	c	PROPN
gp-300	159	2	118.3024	118.3024	NUM
gp-300	159	3	10.51864	10.51864	NUM
gp-300	159	4	11.24692	11.24692	NUM
gp-300	159	5	0.0000	0.0000	NUM
gp-300	159	6	earnings	earning	NOUN
gp-300	159	7	volatility	volatility	NOUN
gp-300	159	8	(	(	PUNCT
gp-300	159	9	x1	x1	PROPN
gp-300	159	10	)	)	PUNCT
gp-300	159	11	884.4153	884.4153	NUM
gp-300	159	12	378.7948	378.7948	NUM
gp-300	159	13	2.334814	2.334814	NUM
gp-300	159	14	0.0214	0.0214	NUM
gp-300	159	15	audit	audit	NOUN
gp-300	159	16	committee	committee	NOUN
gp-300	159	17	meetings	meeting	NOUN
gp-300	159	18	(	(	PUNCT
gp-300	159	19	x2	x2	NUM
gp-300	159	20	)	)	PUNCT
gp-300	159	21	-11.10823	-11.10823	PUNCT
gp-300	159	22	4.042612	4.042612	NUM
gp-300	159	23	-2.747785	-2.747785	NOUN
gp-300	159	24	0.0071	0.0071	NUM
gp-300	159	25	audit	audit	NOUN
gp-300	159	26	tenure	tenure	NOUN
gp-300	159	27	(	(	PUNCT
gp-300	159	28	x3	x3	PROPN
gp-300	159	29	)	)	PUNCT
gp-300	159	30	-53.45600	-53.45600	SYM
gp-300	159	31	15.49364	15.49364	NUM
gp-300	159	32	-3.450190	-3.450190	NOUN
gp-300	159	33	0.0008	0.0008	NUM
gp-300	159	34	auditor	auditor	NOUN
gp-300	159	35	industry	industry	NOUN
gp-300	159	36	specialization	specialization	NOUN
gp-300	159	37	(	(	PUNCT
gp-300	159	38	z	z	NOUN
gp-300	159	39	)	)	PUNCT
gp-300	159	40	44.80360	44.80360	NUM
gp-300	159	41	4.252983	4.252983	NUM
gp-300	159	42	10.53463	10.53463	NUM
gp-300	159	43	0.0000	0.0000	NUM
gp-300	159	44	model	model	NOUN
gp-300	159	45	statistics	statistic	NOUN
gp-300	159	46	value	value	NOUN
gp-300	159	47	r	r	NOUN
gp-300	159	48	-	-	PUNCT
gp-300	159	49	squared	square	VERB
gp-300	159	50	0.745430	0.745430	NUM
gp-300	159	51	adjusted	adjust	VERB
gp-300	159	52	r	r	NOUN
gp-300	159	53	-	-	PUNCT
gp-300	159	54	squared	square	VERB
gp-300	159	55	0.685391	0.685391	NUM
gp-300	159	56	f	f	X
gp-300	159	57	-	-	PUNCT
gp-300	159	58	statistic	statistic	ADJ
gp-300	159	59	12.41557	12.41557	NUM
gp-300	159	60	prob(f	prob(f	NOUN
gp-300	159	61	-	-	PUNCT
gp-300	159	62	statistic	statistic	NOUN
gp-300	159	63	)	)	PUNCT
gp-300	159	64	0.000000	0.000000	NUM
gp-300	159	65	the	the	DET
gp-300	159	66	regression	regression	NOUN
gp-300	159	67	equation	equation	NOUN
gp-300	159	68	without	without	ADP
gp-300	159	69	moderation	moderation	NOUN
gp-300	159	70	can	can	AUX
gp-300	159	71	be	be	AUX
gp-300	159	72	formulated	formulate	VERB
gp-300	159	73	as	as	ADP
gp-300	159	74	:	:	PUNCT
gp-300	159	75	y	y	PROPN
gp-300	159	76	=	=	SYM
gp-300	159	77	118.3024	118.3024	NUM
gp-300	159	78	+	+	NUM
gp-300	159	79	884.4153(x1	884.4153(x1	NUM
gp-300	159	80	)	)	PUNCT
gp-300	159	81	11.10823(x2	11.10823(x2	NOUN
gp-300	159	82	)	)	PUNCT
gp-300	159	83	53.45600(x3	53.45600(x3	NOUN
gp-300	159	84	)	)	PUNCT
gp-300	159	85	+	+	CCONJ
gp-300	159	86	44.80360(z	44.80360(z	NUM
gp-300	159	87	)	)	PUNCT
gp-300	160	1	+	+	CCONJ
gp-300	160	2	ε	ε	PROPN
gp-300	160	3	model	model	NOUN
gp-300	160	4	with	with	ADP
gp-300	160	5	moderation	moderation	NOUN
gp-300	160	6	table	table	NOUN
gp-300	160	7	7	7	NUM
gp-300	160	8	.	.	PUNCT
gp-300	160	9	fixed	fix	VERB
gp-300	160	10	effect	effect	NOUN
gp-300	160	11	model	model	NOUN
gp-300	160	12	results	result	NOUN
gp-300	160	13	with	with	ADP
gp-300	160	14	moderation	moderation	NOUN
gp-300	160	15	variable	variable	ADJ
gp-300	160	16	coefficient	coefficient	NOUN
gp-300	160	17	std	std	PROPN
gp-300	160	18	.	.	NOUN
gp-300	160	19	error	error	NOUN
gp-300	160	20	t	t	NOUN
gp-300	160	21	-	-	PUNCT
gp-300	160	22	statistic	statistic	NOUN
gp-300	160	23	prob	prob	NOUN
gp-300	160	24	.	.	PUNCT
gp-300	161	1	c	c	NOUN
gp-300	161	2	105.7294	105.7294	NUM
gp-300	161	3	10.89734	10.89734	NUM
gp-300	161	4	9.702318	9.702318	NUM
gp-300	161	5	0.0000	0.0000	NUM
gp-300	161	6	earnings	earning	NOUN
gp-300	161	7	volatility	volatility	NOUN
gp-300	161	8	(	(	PUNCT
gp-300	161	9	x1	x1	PROPN
gp-300	161	10	)	)	PUNCT
gp-300	162	1	646.5382	646.5382	NUM
gp-300	162	2	409.2222	409.2222	NUM
gp-300	162	3	1.579920	1.579920	NUM
gp-300	162	4	0.1172	0.1172	NUM
gp-300	162	5	audit	audit	NOUN
gp-300	162	6	committee	committee	NOUN
gp-300	162	7	meetings	meeting	NOUN
gp-300	162	8	(	(	PUNCT
gp-300	162	9	x2	x2	NOUN
gp-300	162	10	)	)	PUNCT
gp-300	162	11	-4.677725	-4.677725	NOUN
gp-300	162	12	5.133163	5.133163	NUM
gp-300	162	13	-0.911275	-0.911275	NOUN
gp-300	163	1	0.3643	0.3643	NUM
gp-300	163	2	audit	audit	NOUN
gp-300	163	3	tenure	tenure	NOUN
gp-300	163	4	(	(	PUNCT
gp-300	163	5	x3	x3	PROPN
gp-300	163	6	)	)	PUNCT
gp-300	163	7	-38.39352	-38.39352	PUNCT
gp-300	163	8	15.30187	15.30187	NUM
gp-300	163	9	-2.509074	-2.509074	NOUN
gp-300	163	10	0.0137	0.0137	NUM
gp-300	163	11	auditor	auditor	NOUN
gp-300	163	12	industry	industry	NOUN
gp-300	163	13	specialization	specialization	NOUN
gp-300	163	14	(	(	PUNCT
gp-300	163	15	z	z	NOUN
gp-300	163	16	)	)	PUNCT
gp-300	163	17	52.03691	52.03691	NUM
gp-300	163	18	9.307377	9.307377	NUM
gp-300	163	19	5.590932	5.590932	NUM
gp-300	163	20	0.0000	0.0000	NUM
gp-300	163	21	x1	x1	NUM
gp-300	163	22	×	×	NOUN
gp-300	163	23	z	z	NOUN
gp-300	163	24	2049.450	2049.450	NUM
gp-300	163	25	922.6594	922.6594	NUM
gp-300	163	26	2.221243	2.221243	NUM
gp-300	163	27	0.0285	0.0285	NUM
gp-300	164	1	x2	x2	INTJ
gp-300	164	2	×	×	PROPN
gp-300	164	3	z	z	PROPN
gp-300	164	4	-15.16801	-15.16801	NUM
gp-300	164	5	7.484093	7.484093	NUM
gp-300	164	6	-2.026700	-2.026700	NOUN
gp-300	164	7	0.0453	0.0453	NUM
gp-300	164	8	x3	x3	ADJ
gp-300	164	9	×	×	PROPN
gp-300	164	10	z	z	NOUN
gp-300	164	11	-17.48114	-17.48114	NUM
gp-300	165	1	8.151788	8.151788	NUM
gp-300	165	2	-2.144455	-2.144455	NOUN
gp-300	165	3	0.0343	0.0343	NUM
gp-300	165	4	the	the	DET
gp-300	165	5	effect	effect	NOUN
gp-300	165	6	of	of	ADP
gp-300	165	7	earnings	earning	NOUN
gp-300	165	8	volatility	volatility	NOUN
gp-300	165	9	,	,	PUNCT
gp-300	165	10	audit	audit	NOUN
gp-300	165	11	committee	committee	NOUN
gp-300	165	12	meetings	meeting	NOUN
gp-300	165	13	,	,	PUNCT
gp-300	165	14	and	and	CCONJ
gp-300	165	15	audit	audit	NOUN
gp-300	165	16	tenure	tenure	NOUN
gp-300	165	17	on	on	ADP
gp-300	165	18	audit	audit	NOUN
gp-300	165	19	report	report	NOUN
gp-300	165	20	lag	lag	VERB
gp-300	165	21	with	with	ADP
gp-300	165	22	auditor	auditor	NOUN
gp-300	165	23	industry	industry	NOUN
gp-300	165	24	specialization	specialization	NOUN
gp-300	165	25	as	as	ADP
gp-300	165	26	moderation	moderation	NOUN
gp-300	165	27	1545	1545	NUM
gp-300	165	28	model	model	NOUN
gp-300	165	29	statistics	statistic	NOUN
gp-300	165	30	value	value	NOUN
gp-300	165	31	r	r	NOUN
gp-300	165	32	-	-	PUNCT
gp-300	165	33	squared	square	VERB
gp-300	165	34	0.780491	0.780491	NUM
gp-300	165	35	adjusted	adjust	VERB
gp-300	165	36	r	r	NOUN
gp-300	165	37	-	-	PUNCT
gp-300	165	38	squared	square	VERB
gp-300	165	39	0.720819	0.720819	NUM
gp-300	165	40	f	f	X
gp-300	165	41	-	-	PUNCT
gp-300	165	42	statistic	statistic	ADJ
gp-300	165	43	13.07964	13.07964	NUM
gp-300	165	44	prob(f	prob(f	NOUN
gp-300	165	45	-	-	PUNCT
gp-300	165	46	statistic	statistic	NOUN
gp-300	165	47	)	)	PUNCT
gp-300	165	48	0.000000	0.000000	NUM
gp-300	165	49	the	the	DET
gp-300	165	50	regression	regression	NOUN
gp-300	165	51	equation	equation	NOUN
gp-300	165	52	with	with	ADP
gp-300	165	53	moderation	moderation	NOUN
gp-300	165	54	can	can	AUX
gp-300	165	55	be	be	AUX
gp-300	165	56	formulated	formulate	VERB
gp-300	165	57	as	as	ADP
gp-300	165	58	:	:	PUNCT
gp-300	165	59	y	y	PROPN
gp-300	165	60	=	=	PUNCT
gp-300	165	61	105.7294	105.7294	NUM
gp-300	165	62	+	+	CCONJ
gp-300	165	63	646.5382(x1	646.5382(x1	ADJ
gp-300	165	64	)	)	PUNCT
gp-300	165	65	4.677725(x2	4.677725(x2	NOUN
gp-300	165	66	)	)	PUNCT
gp-300	165	67	38.39352(x3	38.39352(x3	NUM
gp-300	165	68	)	)	PUNCT
gp-300	166	1	+	+	CCONJ
gp-300	167	1	52.03691(z	52.03691(z	NUM
gp-300	167	2	)	)	PUNCT
gp-300	167	3	+	+	CCONJ
gp-300	167	4	2049.450(x1×z	2049.450(x1×z	NUM
gp-300	167	5	)	)	SYM
gp-300	167	6	15.16801(x2×z	15.16801(x2×z	NUM
gp-300	167	7	)	)	PUNCT
gp-300	167	8	17.48114(x3×z	17.48114(x3×z	NUM
gp-300	167	9	)	)	PUNCT
gp-300	168	1	+	+	CCONJ
gp-300	168	2	ε	ε	PROPN
gp-300	168	3	hypothesis	hypothesis	NOUN
gp-300	168	4	testing	testing	NOUN
gp-300	168	5	results	result	VERB
gp-300	168	6	simultaneous	simultaneous	ADJ
gp-300	168	7	test	test	NOUN
gp-300	168	8	(	(	PUNCT
gp-300	168	9	f	f	PROPN
gp-300	168	10	test	test	NOUN
gp-300	168	11	)	)	PUNCT
gp-300	169	1	the	the	DET
gp-300	169	2	simultaneous	simultaneous	ADJ
gp-300	169	3	test	test	NOUN
gp-300	169	4	examines	examine	VERB
gp-300	169	5	whether	whether	SCONJ
gp-300	169	6	all	all	DET
gp-300	169	7	independent	independent	ADJ
gp-300	169	8	variables	variable	NOUN
gp-300	169	9	simultaneously	simultaneously	ADV
gp-300	169	10	influence	influence	VERB
gp-300	169	11	the	the	DET
gp-300	169	12	dependent	dependent	ADJ
gp-300	169	13	variable	variable	NOUN
gp-300	169	14	.	.	PUNCT
gp-300	170	1	table	table	NOUN
gp-300	170	2	8	8	NUM
gp-300	170	3	.	.	PUNCT
gp-300	171	1	simultaneous	simultaneous	ADJ
gp-300	171	2	test	test	NOUN
gp-300	171	3	results	result	NOUN
gp-300	171	4	model	model	VERB
gp-300	171	5	f	f	X
gp-300	171	6	-	-	PUNCT
gp-300	171	7	statistic	statistic	ADJ
gp-300	171	8	prob(f	prob(f	NOUN
gp-300	171	9	-	-	PUNCT
gp-300	171	10	statistic	statistic	NOUN
gp-300	171	11	)	)	PUNCT
gp-300	171	12	conclusion	conclusion	NOUN
gp-300	171	13	without	without	ADP
gp-300	171	14	moderation	moderation	NOUN
gp-300	171	15	12.41557	12.41557	NUM
gp-300	171	16	0.000000	0.000000	NUM
gp-300	171	17	significant	significant	ADJ
gp-300	171	18	with	with	ADP
gp-300	171	19	moderation	moderation	NOUN
gp-300	171	20	13.07964	13.07964	NUM
gp-300	171	21	0.000000	0.000000	NUM
gp-300	171	22	significant	significant	ADJ
gp-300	171	23	both	both	DET
gp-300	171	24	models	model	NOUN
gp-300	171	25	show	show	VERB
gp-300	171	26	f	f	X
gp-300	171	27	-	-	PUNCT
gp-300	171	28	statistic	statistic	ADJ
gp-300	171	29	probability	probability	NOUN
gp-300	171	30	values	value	NOUN
gp-300	171	31	of	of	ADP
gp-300	171	32	0.000000	0.000000	NUM
gp-300	171	33	<	<	X
gp-300	171	34	0.05	0.05	NUM
gp-300	171	35	,	,	PUNCT
gp-300	171	36	indicating	indicate	VERB
gp-300	171	37	that	that	SCONJ
gp-300	171	38	all	all	DET
gp-300	171	39	independent	independent	ADJ
gp-300	171	40	variables	variable	NOUN
gp-300	171	41	simultaneously	simultaneously	ADV
gp-300	171	42	influence	influence	VERB
gp-300	171	43	audit	audit	NOUN
gp-300	171	44	report	report	NOUN
gp-300	171	45	lag	lag	VERB
gp-300	171	46	.	.	PUNCT
gp-300	172	1	the	the	DET
gp-300	172	2	increase	increase	NOUN
gp-300	172	3	in	in	ADP
gp-300	172	4	f	f	NOUN
gp-300	172	5	-	-	PUNCT
gp-300	172	6	statistic	statistic	NOUN
gp-300	172	7	from	from	ADP
gp-300	172	8	12.41557	12.41557	NUM
gp-300	172	9	to	to	PART
gp-300	172	10	13.07964	13.07964	NUM
gp-300	172	11	demonstrates	demonstrate	VERB
gp-300	172	12	that	that	SCONJ
gp-300	172	13	the	the	DET
gp-300	172	14	addition	addition	NOUN
gp-300	172	15	of	of	ADP
gp-300	172	16	moderating	moderating	NOUN
gp-300	172	17	variables	variable	NOUN
gp-300	172	18	improves	improve	VERB
gp-300	172	19	the	the	DET
gp-300	172	20	overall	overall	ADJ
gp-300	172	21	model	model	NOUN
gp-300	172	22	fit	fit	PROPN
gp-300	172	23	.	.	PUNCT
gp-300	173	1	coefficient	coefficient	NOUN
gp-300	173	2	of	of	ADP
gp-300	173	3	determination	determination	NOUN
gp-300	173	4	(	(	PUNCT
gp-300	173	5	r²	r²	NOUN
gp-300	173	6	)	)	PUNCT
gp-300	173	7	table	table	NOUN
gp-300	173	8	9	9	NUM
gp-300	173	9	.	.	PUNCT
gp-300	173	10	model	model	PROPN
gp-300	173	11	comparison	comparison	NOUN
gp-300	173	12	results	result	VERB
gp-300	173	13	model	model	NOUN
gp-300	173	14	r	r	NOUN
gp-300	173	15	-	-	PUNCT
gp-300	173	16	squared	square	VERB
gp-300	173	17	adjusted	adjust	VERB
gp-300	173	18	r	r	NOUN
gp-300	173	19	-	-	PUNCT
gp-300	173	20	squared	square	VERB
gp-300	173	21	improvement	improvement	NOUN
gp-300	173	22	without	without	ADP
gp-300	173	23	moderation	moderation	NOUN
gp-300	173	24	0.745430	0.745430	NUM
gp-300	173	25	0.685391	0.685391	NUM
gp-300	173	26	with	with	ADP
gp-300	173	27	moderation	moderation	NOUN
gp-300	173	28	0.780491	0.780491	NUM
gp-300	173	29	0.720819	0.720819	NUM
gp-300	173	30	3.54	3.54	NUM
gp-300	173	31	%	%	NOUN
gp-300	173	32	the	the	DET
gp-300	173	33	model	model	NOUN
gp-300	173	34	with	with	ADP
gp-300	173	35	moderation	moderation	NOUN
gp-300	173	36	shows	show	VERB
gp-300	173	37	better	well	ADJ
gp-300	173	38	explanatory	explanatory	ADJ
gp-300	173	39	power	power	NOUN
gp-300	173	40	with	with	ADP
gp-300	173	41	an	an	DET
gp-300	173	42	adjusted	adjusted	ADJ
gp-300	173	43	r	r	NOUN
gp-300	173	44	-	-	PUNCT
gp-300	173	45	squared	square	VERB
gp-300	173	46	of	of	ADP
gp-300	173	47	72.08	72.08	NUM
gp-300	173	48	%	%	NOUN
gp-300	173	49	compared	compare	VERB
gp-300	173	50	to	to	ADP
gp-300	173	51	68.54	68.54	NUM
gp-300	173	52	%	%	NOUN
gp-300	173	53	without	without	ADP
gp-300	173	54	moderation	moderation	NOUN
gp-300	173	55	.	.	PUNCT
gp-300	174	1	this	this	DET
gp-300	174	2	3.54	3.54	NUM
gp-300	174	3	percentage	percentage	NOUN
gp-300	174	4	point	point	NOUN
gp-300	174	5	improvement	improvement	NOUN
gp-300	174	6	demonstrates	demonstrate	VERB
gp-300	174	7	the	the	DET
gp-300	174	8	important	important	ADJ
gp-300	174	9	role	role	NOUN
gp-300	174	10	of	of	ADP
gp-300	174	11	auditor	auditor	NOUN
gp-300	174	12	industry	industry	NOUN
gp-300	174	13	specialization	specialization	NOUN
gp-300	174	14	as	as	ADP
gp-300	174	15	a	a	DET
gp-300	174	16	moderating	moderate	VERB
gp-300	174	17	variable	variable	NOUN
gp-300	174	18	.	.	PUNCT
gp-300	175	1	partial	partial	ADJ
gp-300	175	2	test	test	NOUN
gp-300	175	3	results	result	NOUN
gp-300	175	4	(	(	PUNCT
gp-300	175	5	t	t	NOUN
gp-300	175	6	test	test	NOUN
gp-300	175	7	)	)	PUNCT
gp-300	175	8	effect	effect	NOUN
gp-300	175	9	of	of	ADP
gp-300	175	10	earnings	earning	NOUN
gp-300	175	11	volatility	volatility	NOUN
gp-300	175	12	on	on	ADP
gp-300	175	13	audit	audit	NOUN
gp-300	175	14	report	report	NOUN
gp-300	175	15	lag	lag	VERB
gp-300	175	16	the	the	DET
gp-300	175	17	test	test	NOUN
gp-300	175	18	results	result	NOUN
gp-300	175	19	show	show	VERB
gp-300	175	20	that	that	SCONJ
gp-300	175	21	earnings	earning	NOUN
gp-300	175	22	volatility	volatility	NOUN
gp-300	175	23	has	have	VERB
gp-300	175	24	a	a	DET
gp-300	175	25	significant	significant	ADJ
gp-300	175	26	positive	positive	ADJ
gp-300	175	27	effect	effect	NOUN
gp-300	175	28	on	on	ADP
gp-300	175	29	audit	audit	NOUN
gp-300	175	30	report	report	NOUN
gp-300	175	31	lag	lag	VERB
gp-300	175	32	with	with	ADP
gp-300	175	33	a	a	DET
gp-300	175	34	coefficient	coefficient	NOUN
gp-300	175	35	of	of	ADP
gp-300	175	36	884.4153	884.4153	NUM
gp-300	175	37	and	and	CCONJ
gp-300	175	38	probability	probability	NOUN
gp-300	175	39	of	of	ADP
gp-300	175	40	0.0214	0.0214	NUM
gp-300	175	41	<	<	X
gp-300	175	42	0.05	0.05	NUM
gp-300	175	43	.	.	PUNCT
gp-300	176	1	this	this	DET
gp-300	176	2	finding	finding	NOUN
gp-300	176	3	answers	answer	VERB
gp-300	176	4	the	the	DET
gp-300	176	5	second	second	ADJ
gp-300	176	6	research	research	NOUN
gp-300	176	7	objective	objective	NOUN
gp-300	176	8	.	.	PUNCT
gp-300	177	1	table	table	NOUN
gp-300	177	2	10	10	NUM
gp-300	177	3	.	.	PUNCT
gp-300	178	1	earnings	earning	NOUN
gp-300	178	2	volatility	volatility	NOUN
gp-300	178	3	and	and	CCONJ
gp-300	178	4	audit	audit	NOUN
gp-300	178	5	report	report	NOUN
gp-300	178	6	lag	lag	VERB
gp-300	178	7	cross	cross	ADJ
gp-300	178	8	-	-	ADJ
gp-300	178	9	tabulation	tabulation	ADJ
gp-300	178	10	earnings	earning	NOUN
gp-300	178	11	volatility	volatility	NOUN
gp-300	178	12	arl	arl	PROPN
gp-300	178	13	above	above	ADP
gp-300	178	14	average	average	PROPN
gp-300	178	15	arl	arl	PROPN
gp-300	178	16	below	below	ADP
gp-300	178	17	average	average	ADJ
gp-300	178	18	total	total	NOUN
gp-300	178	19	above	above	ADP
gp-300	178	20	average	average	ADJ
gp-300	178	21	17	17	NUM
gp-300	178	22	33	33	NUM
gp-300	178	23	50	50	NUM
gp-300	178	24	below	below	ADP
gp-300	178	25	average	average	ADJ
gp-300	178	26	16	16	NUM
gp-300	178	27	66	66	NUM
gp-300	178	28	82	82	NUM
gp-300	178	29	the	the	DET
gp-300	178	30	effect	effect	NOUN
gp-300	178	31	of	of	ADP
gp-300	178	32	earnings	earning	NOUN
gp-300	178	33	volatility	volatility	NOUN
gp-300	178	34	,	,	PUNCT
gp-300	178	35	audit	audit	NOUN
gp-300	178	36	committee	committee	NOUN
gp-300	178	37	meetings	meeting	NOUN
gp-300	178	38	,	,	PUNCT
gp-300	178	39	and	and	CCONJ
gp-300	178	40	audit	audit	NOUN
gp-300	178	41	tenure	tenure	NOUN
gp-300	178	42	on	on	ADP
gp-300	178	43	audit	audit	NOUN
gp-300	178	44	report	report	NOUN
gp-300	178	45	lag	lag	VERB
gp-300	178	46	with	with	ADP
gp-300	178	47	auditor	auditor	NOUN
gp-300	178	48	industry	industry	NOUN
gp-300	178	49	specialization	specialization	NOUN
gp-300	178	50	as	as	ADP
gp-300	178	51	moderation	moderation	NOUN
gp-300	178	52	1546	1546	NUM
gp-300	178	53	total	total	NOUN
gp-300	178	54	33	33	NUM
gp-300	178	55	99	99	NUM
gp-300	178	56	132	132	NUM
gp-300	178	57	this	this	DET
gp-300	178	58	finding	finding	NOUN
gp-300	178	59	is	be	AUX
gp-300	178	60	consistent	consistent	ADJ
gp-300	178	61	with	with	ADP
gp-300	178	62	research	research	NOUN
gp-300	178	63	by	by	ADP
gp-300	178	64	egiyi	egiyi	NOUN
gp-300	178	65	et	et	PROPN
gp-300	178	66	al	al	PROPN
gp-300	178	67	.	.	PROPN
gp-300	179	1	(	(	PUNCT
gp-300	179	2	2023	2023	NUM
gp-300	179	3	)	)	PUNCT
gp-300	179	4	,	,	PUNCT
gp-300	179	5	indicating	indicate	VERB
gp-300	179	6	that	that	SCONJ
gp-300	179	7	higher	high	ADJ
gp-300	179	8	earnings	earning	NOUN
gp-300	179	9	volatility	volatility	NOUN
gp-300	179	10	requires	require	VERB
gp-300	179	11	deeper	deep	ADJ
gp-300	179	12	verification	verification	NOUN
gp-300	179	13	by	by	ADP
gp-300	179	14	auditors	auditor	NOUN
gp-300	179	15	,	,	PUNCT
gp-300	179	16	thus	thus	ADV
gp-300	179	17	extending	extend	VERB
gp-300	179	18	audit	audit	NOUN
gp-300	179	19	completion	completion	NOUN
gp-300	179	20	time	time	NOUN
gp-300	179	21	.	.	PUNCT
gp-300	180	1	the	the	DET
gp-300	180	2	crosstabulation	crosstabulation	NOUN
gp-300	180	3	shows	show	VERB
gp-300	180	4	that	that	SCONJ
gp-300	180	5	companies	company	NOUN
gp-300	180	6	with	with	ADP
gp-300	180	7	higher	high	ADJ
gp-300	180	8	earnings	earning	NOUN
gp-300	180	9	volatility	volatility	NOUN
gp-300	180	10	tend	tend	VERB
gp-300	180	11	to	to	PART
gp-300	180	12	have	have	AUX
gp-300	180	13	longer	long	ADJ
gp-300	180	14	audit	audit	VERB
gp-300	180	15	report	report	NOUN
gp-300	180	16	lag	lag	NOUN
gp-300	180	17	,	,	PUNCT
gp-300	180	18	supporting	support	VERB
gp-300	180	19	the	the	DET
gp-300	180	20	regression	regression	NOUN
gp-300	180	21	results	result	NOUN
gp-300	180	22	.	.	PUNCT
gp-300	181	1	as	as	SCONJ
gp-300	181	2	stated	state	VERB
gp-300	181	3	by	by	ADP
gp-300	181	4	dandriansyah	dandriansyah	PROPN
gp-300	181	5	et	et	PROPN
gp-300	181	6	al	al	PROPN
gp-300	181	7	.	.	PROPN
gp-300	181	8	(	(	PUNCT
gp-300	181	9	2023	2023	NUM
gp-300	181	10	)	)	PUNCT
gp-300	181	11	,	,	PUNCT
gp-300	181	12	internal	internal	ADJ
gp-300	181	13	audit	audit	NOUN
gp-300	181	14	plays	play	VERB
gp-300	181	15	a	a	DET
gp-300	181	16	role	role	NOUN
gp-300	181	17	in	in	ADP
gp-300	181	18	consistently	consistently	ADV
gp-300	181	19	reviewing	review	VERB
gp-300	181	20	internal	internal	ADJ
gp-300	181	21	control	control	NOUN
gp-300	181	22	structures	structure	NOUN
gp-300	181	23	through	through	ADP
gp-300	181	24	understanding	understanding	NOUN
gp-300	181	25	and	and	CCONJ
gp-300	181	26	discovering	discover	VERB
gp-300	181	27	symptoms	symptom	NOUN
gp-300	181	28	indicating	indicate	VERB
gp-300	181	29	risk	risk	NOUN
gp-300	181	30	occurrence	occurrence	NOUN
gp-300	181	31	,	,	PUNCT
gp-300	181	32	so	so	ADV
gp-300	181	33	higher	high	ADJ
gp-300	181	34	earnings	earning	NOUN
gp-300	181	35	volatility	volatility	NOUN
gp-300	181	36	requires	require	VERB
gp-300	181	37	more	more	ADV
gp-300	181	38	comprehensive	comprehensive	ADJ
gp-300	181	39	audit	audit	NOUN
gp-300	181	40	procedures	procedure	NOUN
gp-300	181	41	.	.	PUNCT
gp-300	182	1	auditors	auditor	NOUN
gp-300	182	2	facing	face	VERB
gp-300	182	3	companies	company	NOUN
gp-300	182	4	with	with	ADP
gp-300	182	5	high	high	ADJ
gp-300	182	6	earnings	earning	NOUN
gp-300	182	7	volatility	volatility	NOUN
gp-300	182	8	must	must	AUX
gp-300	182	9	conduct	conduct	VERB
gp-300	182	10	additional	additional	ADJ
gp-300	182	11	procedures	procedure	NOUN
gp-300	182	12	to	to	PART
gp-300	182	13	ensure	ensure	VERB
gp-300	182	14	that	that	SCONJ
gp-300	182	15	fluctuations	fluctuation	NOUN
gp-300	182	16	reflect	reflect	VERB
gp-300	182	17	actual	actual	ADJ
gp-300	182	18	business	business	NOUN
gp-300	182	19	conditions	condition	NOUN
gp-300	182	20	rather	rather	ADV
gp-300	182	21	than	than	ADP
gp-300	182	22	earnings	earning	NOUN
gp-300	182	23	management	management	NOUN
gp-300	182	24	practices	practice	NOUN
gp-300	182	25	.	.	PUNCT
gp-300	183	1	effect	effect	NOUN
gp-300	183	2	of	of	ADP
gp-300	183	3	audit	audit	NOUN
gp-300	183	4	committee	committee	NOUN
gp-300	183	5	meetings	meeting	NOUN
gp-300	183	6	on	on	ADP
gp-300	183	7	audit	audit	NOUN
gp-300	183	8	report	report	NOUN
gp-300	183	9	lag	lag	VERB
gp-300	183	10	the	the	DET
gp-300	183	11	test	test	NOUN
gp-300	183	12	results	result	NOUN
gp-300	183	13	show	show	VERB
gp-300	183	14	that	that	SCONJ
gp-300	183	15	audit	audit	NOUN
gp-300	183	16	committee	committee	NOUN
gp-300	183	17	meetings	meeting	NOUN
gp-300	183	18	have	have	VERB
gp-300	183	19	a	a	DET
gp-300	183	20	significant	significant	ADJ
gp-300	183	21	negative	negative	ADJ
gp-300	183	22	effect	effect	NOUN
gp-300	183	23	on	on	ADP
gp-300	183	24	audit	audit	NOUN
gp-300	183	25	report	report	NOUN
gp-300	183	26	lag	lag	VERB
gp-300	183	27	with	with	ADP
gp-300	183	28	a	a	DET
gp-300	183	29	coefficient	coefficient	NOUN
gp-300	183	30	of	of	ADP
gp-300	183	31	-11.10823	-11.10823	PUNCT
gp-300	183	32	and	and	CCONJ
gp-300	183	33	probability	probability	NOUN
gp-300	183	34	of	of	ADP
gp-300	183	35	0.0071	0.0071	NUM
gp-300	183	36	<	<	X
gp-300	183	37	0.05	0.05	NUM
gp-300	183	38	.	.	PUNCT
gp-300	184	1	this	this	DET
gp-300	184	2	finding	finding	NOUN
gp-300	184	3	answers	answer	VERB
gp-300	184	4	the	the	DET
gp-300	184	5	third	third	ADJ
gp-300	184	6	research	research	NOUN
gp-300	184	7	objective	objective	NOUN
gp-300	184	8	.	.	PUNCT
gp-300	185	1	table	table	NOUN
gp-300	185	2	11	11	NUM
gp-300	185	3	.	.	PUNCT
gp-300	186	1	audit	audit	NOUN
gp-300	186	2	committee	committee	NOUN
gp-300	186	3	meetings	meeting	NOUN
gp-300	186	4	and	and	CCONJ
gp-300	186	5	audit	audit	NOUN
gp-300	186	6	report	report	NOUN
gp-300	186	7	lag	lag	VERB
gp-300	186	8	cross	cross	ADJ
gp-300	186	9	-	-	ADJ
gp-300	186	10	tabulation	tabulation	ADJ
gp-300	186	11	audit	audit	NOUN
gp-300	186	12	committee	committee	NOUN
gp-300	186	13	meetings	meeting	VERB
gp-300	186	14	arl	arl	PROPN
gp-300	186	15	above	above	ADP
gp-300	186	16	average	average	PROPN
gp-300	186	17	arl	arl	PROPN
gp-300	186	18	below	below	ADP
gp-300	186	19	average	average	ADJ
gp-300	186	20	total	total	NOUN
gp-300	186	21	above	above	ADP
gp-300	186	22	average	average	ADJ
gp-300	186	23	25	25	NUM
gp-300	186	24	89	89	NUM
gp-300	186	25	114	114	NUM
gp-300	186	26	below	below	ADP
gp-300	186	27	average	average	ADJ
gp-300	186	28	8	8	NUM
gp-300	186	29	10	10	NUM
gp-300	186	30	18	18	NUM
gp-300	186	31	total	total	NOUN
gp-300	186	32	33	33	NUM
gp-300	186	33	99	99	NUM
gp-300	186	34	132	132	NUM
gp-300	186	35	this	this	DET
gp-300	186	36	result	result	NOUN
gp-300	186	37	aligns	align	VERB
gp-300	186	38	with	with	ADP
gp-300	186	39	research	research	NOUN
gp-300	186	40	by	by	ADP
gp-300	186	41	durand	durand	NOUN
gp-300	186	42	(	(	PUNCT
gp-300	186	43	2018	2018	NUM
gp-300	186	44	)	)	PUNCT
gp-300	186	45	and	and	CCONJ
gp-300	186	46	hassan	hassan	PROPN
gp-300	186	47	(	(	PUNCT
gp-300	186	48	2018	2018	NUM
gp-300	186	49	)	)	PUNCT
gp-300	186	50	,	,	PUNCT
gp-300	186	51	showing	show	VERB
gp-300	186	52	that	that	SCONJ
gp-300	186	53	effective	effective	ADJ
gp-300	186	54	audit	audit	NOUN
gp-300	186	55	committees	committee	NOUN
gp-300	186	56	can	can	AUX
gp-300	186	57	reduce	reduce	VERB
gp-300	186	58	audit	audit	NOUN
gp-300	186	59	report	report	NOUN
gp-300	186	60	lag	lag	VERB
gp-300	186	61	through	through	ADP
gp-300	186	62	better	well	ADJ
gp-300	186	63	oversight	oversight	NOUN
gp-300	186	64	and	and	CCONJ
gp-300	186	65	coordination	coordination	NOUN
gp-300	186	66	.	.	PUNCT
gp-300	187	1	the	the	DET
gp-300	187	2	crosstabulation	crosstabulation	NOUN
gp-300	187	3	clearly	clearly	ADV
gp-300	187	4	demonstrates	demonstrate	VERB
gp-300	187	5	that	that	SCONJ
gp-300	187	6	companies	company	NOUN
gp-300	187	7	with	with	ADP
gp-300	187	8	more	more	ADV
gp-300	187	9	frequent	frequent	ADJ
gp-300	187	10	audit	audit	NOUN
gp-300	187	11	committee	committee	NOUN
gp-300	187	12	meetings	meeting	NOUN
gp-300	187	13	tend	tend	VERB
gp-300	187	14	to	to	PART
gp-300	187	15	have	have	VERB
gp-300	187	16	shorter	short	ADJ
gp-300	187	17	audit	audit	NOUN
gp-300	187	18	report	report	NOUN
gp-300	187	19	lag	lag	VERB
gp-300	187	20	.	.	PUNCT
gp-300	188	1	as	as	SCONJ
gp-300	188	2	stated	state	VERB
gp-300	188	3	by	by	ADP
gp-300	188	4	pratomo	pratomo	NOUN
gp-300	188	5	&	&	CCONJ
gp-300	188	6	sudibyo	sudibyo	PROPN
gp-300	188	7	(	(	PUNCT
gp-300	188	8	2023	2023	NUM
gp-300	188	9	)	)	PUNCT
gp-300	188	10	,	,	PUNCT
gp-300	188	11	audit	audit	NOUN
gp-300	188	12	committees	committee	NOUN
gp-300	188	13	serve	serve	VERB
gp-300	188	14	as	as	ADP
gp-300	188	15	mediators	mediator	NOUN
gp-300	188	16	in	in	ADP
gp-300	188	17	controlling	control	VERB
gp-300	188	18	activities	activity	NOUN
gp-300	188	19	conducted	conduct	VERB
gp-300	188	20	by	by	ADP
gp-300	188	21	company	company	NOUN
gp-300	188	22	management	management	NOUN
gp-300	188	23	with	with	ADP
gp-300	188	24	stakeholders	stakeholder	NOUN
gp-300	188	25	,	,	PUNCT
gp-300	188	26	where	where	SCONJ
gp-300	188	27	audit	audit	NOUN
gp-300	188	28	committee	committee	NOUN
gp-300	188	29	activities	activity	NOUN
gp-300	188	30	can	can	AUX
gp-300	188	31	be	be	AUX
gp-300	188	32	demonstrated	demonstrate	VERB
gp-300	188	33	through	through	ADP
gp-300	188	34	the	the	DET
gp-300	188	35	number	number	NOUN
gp-300	188	36	of	of	ADP
gp-300	188	37	their	their	PRON
gp-300	188	38	meetings	meeting	NOUN
gp-300	188	39	.	.	PUNCT
gp-300	189	1	higher	high	ADJ
gp-300	189	2	meeting	meeting	NOUN
gp-300	189	3	frequency	frequency	NOUN
gp-300	189	4	indicates	indicate	VERB
gp-300	189	5	more	more	ADV
gp-300	189	6	active	active	ADJ
gp-300	189	7	audit	audit	NOUN
gp-300	189	8	committee	committee	NOUN
gp-300	189	9	roles	role	NOUN
gp-300	189	10	in	in	ADP
gp-300	189	11	control	control	NOUN
gp-300	189	12	and	and	CCONJ
gp-300	189	13	improving	improve	VERB
gp-300	189	14	company	company	NOUN
gp-300	189	15	value	value	NOUN
gp-300	189	16	.	.	PUNCT
gp-300	190	1	intensive	intensive	ADJ
gp-300	190	2	communication	communication	NOUN
gp-300	190	3	between	between	ADP
gp-300	190	4	audit	audit	NOUN
gp-300	190	5	committees	committee	NOUN
gp-300	190	6	and	and	CCONJ
gp-300	190	7	external	external	ADJ
gp-300	190	8	auditors	auditor	NOUN
gp-300	190	9	facilitates	facilitate	VERB
gp-300	190	10	better	well	ADJ
gp-300	190	11	coordination	coordination	NOUN
gp-300	190	12	in	in	ADP
gp-300	190	13	the	the	DET
gp-300	190	14	audit	audit	NOUN
gp-300	190	15	process	process	NOUN
gp-300	190	16	.	.	PUNCT
gp-300	191	1	effect	effect	NOUN
gp-300	191	2	of	of	ADP
gp-300	191	3	audit	audit	NOUN
gp-300	191	4	tenure	tenure	NOUN
gp-300	191	5	on	on	ADP
gp-300	191	6	audit	audit	NOUN
gp-300	191	7	report	report	NOUN
gp-300	191	8	lag	lag	VERB
gp-300	191	9	the	the	DET
gp-300	191	10	test	test	NOUN
gp-300	191	11	results	result	NOUN
gp-300	191	12	show	show	VERB
gp-300	191	13	that	that	SCONJ
gp-300	191	14	audit	audit	NOUN
gp-300	191	15	tenure	tenure	NOUN
gp-300	191	16	has	have	VERB
gp-300	191	17	a	a	DET
gp-300	191	18	significant	significant	ADJ
gp-300	191	19	negative	negative	ADJ
gp-300	191	20	effect	effect	NOUN
gp-300	191	21	on	on	ADP
gp-300	191	22	audit	audit	NOUN
gp-300	191	23	report	report	NOUN
gp-300	191	24	lag	lag	VERB
gp-300	191	25	with	with	ADP
gp-300	191	26	a	a	DET
gp-300	191	27	coefficient	coefficient	NOUN
gp-300	191	28	of	of	ADP
gp-300	191	29	-53.45600	-53.45600	PUNCT
gp-300	191	30	and	and	CCONJ
gp-300	191	31	probability	probability	NOUN
gp-300	191	32	of	of	ADP
gp-300	191	33	0.0008	0.0008	NUM
gp-300	191	34	<	<	X
gp-300	191	35	0.05	0.05	NUM
gp-300	191	36	.	.	PUNCT
gp-300	192	1	this	this	DET
gp-300	192	2	finding	finding	NOUN
gp-300	192	3	answers	answer	VERB
gp-300	192	4	the	the	DET
gp-300	192	5	fourth	fourth	ADJ
gp-300	192	6	research	research	NOUN
gp-300	192	7	objective	objective	NOUN
gp-300	192	8	.	.	PUNCT
gp-300	193	1	table	table	NOUN
gp-300	193	2	12	12	NUM
gp-300	193	3	.	.	PUNCT
gp-300	194	1	audit	audit	NOUN
gp-300	194	2	tenure	tenure	NOUN
gp-300	194	3	and	and	CCONJ
gp-300	194	4	audit	audit	NOUN
gp-300	194	5	report	report	NOUN
gp-300	194	6	lag	lag	VERB
gp-300	194	7	cross	cross	ADJ
gp-300	194	8	-	-	ADJ
gp-300	194	9	tabulation	tabulation	ADJ
gp-300	194	10	audit	audit	NOUN
gp-300	194	11	tenure	tenure	NOUN
gp-300	194	12	arl	arl	PROPN
gp-300	194	13	above	above	ADP
gp-300	194	14	average	average	PROPN
gp-300	194	15	arl	arl	PROPN
gp-300	194	16	below	below	ADP
gp-300	194	17	average	average	ADJ
gp-300	194	18	total	total	NOUN
gp-300	194	19	above	above	ADP
gp-300	194	20	average	average	ADJ
gp-300	194	21	17	17	NUM
gp-300	194	22	68	68	NUM
gp-300	194	23	85	85	NUM
gp-300	194	24	below	below	ADP
gp-300	194	25	average	average	ADJ
gp-300	194	26	16	16	NUM
gp-300	194	27	31	31	NUM
gp-300	194	28	47	47	NUM
gp-300	194	29	total	total	NOUN
gp-300	194	30	33	33	NUM
gp-300	194	31	99	99	NUM
gp-300	194	32	132	132	NUM
gp-300	194	33	the	the	DET
gp-300	194	34	effect	effect	NOUN
gp-300	194	35	of	of	ADP
gp-300	194	36	earnings	earning	NOUN
gp-300	194	37	volatility	volatility	NOUN
gp-300	194	38	,	,	PUNCT
gp-300	194	39	audit	audit	NOUN
gp-300	194	40	committee	committee	NOUN
gp-300	194	41	meetings	meeting	NOUN
gp-300	194	42	,	,	PUNCT
gp-300	194	43	and	and	CCONJ
gp-300	194	44	audit	audit	NOUN
gp-300	194	45	tenure	tenure	NOUN
gp-300	194	46	on	on	ADP
gp-300	194	47	audit	audit	NOUN
gp-300	194	48	report	report	NOUN
gp-300	194	49	lag	lag	VERB
gp-300	194	50	with	with	ADP
gp-300	194	51	auditor	auditor	NOUN
gp-300	194	52	industry	industry	NOUN
gp-300	194	53	specialization	specialization	NOUN
gp-300	194	54	as	as	ADP
gp-300	194	55	moderation	moderation	NOUN
gp-300	194	56	1547	1547	NUM
gp-300	194	57	this	this	DET
gp-300	194	58	finding	finding	NOUN
gp-300	194	59	supports	support	VERB
gp-300	194	60	research	research	NOUN
gp-300	194	61	by	by	ADP
gp-300	194	62	arumningtyas	arumningtyas	PROPN
gp-300	194	63	&	&	CCONJ
gp-300	194	64	ramadhan	ramadhan	PROPN
gp-300	194	65	(	(	PUNCT
gp-300	194	66	2019	2019	NUM
gp-300	194	67	)	)	PUNCT
gp-300	194	68	,	,	PUNCT
gp-300	194	69	indicating	indicate	VERB
gp-300	194	70	that	that	SCONJ
gp-300	194	71	longer	long	ADJ
gp-300	194	72	audit	audit	NOUN
gp-300	194	73	tenure	tenure	NOUN
gp-300	194	74	allows	allow	VERB
gp-300	194	75	auditors	auditor	NOUN
gp-300	194	76	to	to	PART
gp-300	194	77	be	be	AUX
gp-300	194	78	more	more	ADV
gp-300	194	79	efficient	efficient	ADJ
gp-300	194	80	due	due	ADP
gp-300	194	81	to	to	ADP
gp-300	194	82	deeper	deep	ADJ
gp-300	194	83	understanding	understanding	NOUN
gp-300	194	84	of	of	ADP
gp-300	194	85	client	client	NOUN
gp-300	194	86	business	business	NOUN
gp-300	194	87	characteristics	characteristic	NOUN
gp-300	194	88	.	.	PUNCT
gp-300	195	1	the	the	DET
gp-300	195	2	cross	cross	NOUN
gp-300	195	3	-	-	NOUN
gp-300	195	4	tabulation	tabulation	NOUN
gp-300	195	5	shows	show	VERB
gp-300	195	6	that	that	SCONJ
gp-300	195	7	companies	company	NOUN
gp-300	195	8	with	with	ADP
gp-300	195	9	longer	long	ADJ
gp-300	195	10	audit	audit	NOUN
gp-300	195	11	tenure	tenure	NOUN
gp-300	195	12	predominantly	predominantly	ADV
gp-300	195	13	have	have	VERB
gp-300	195	14	shorter	short	ADJ
gp-300	195	15	audit	audit	NOUN
gp-300	195	16	report	report	NOUN
gp-300	195	17	lag	lag	VERB
gp-300	195	18	.	.	PUNCT
gp-300	196	1	this	this	PRON
gp-300	196	2	can	can	AUX
gp-300	196	3	be	be	AUX
gp-300	196	4	explained	explain	VERB
gp-300	196	5	because	because	SCONJ
gp-300	196	6	auditors	auditor	NOUN
gp-300	196	7	with	with	ADP
gp-300	196	8	long	long	ADJ
gp-300	196	9	-	-	PUNCT
gp-300	196	10	term	term	NOUN
gp-300	196	11	engagement	engagement	NOUN
gp-300	196	12	relationships	relationship	NOUN
gp-300	196	13	have	have	AUX
gp-300	196	14	developed	develop	VERB
gp-300	196	15	deep	deep	ADJ
gp-300	196	16	understanding	understanding	NOUN
gp-300	196	17	of	of	ADP
gp-300	196	18	operations	operation	NOUN
gp-300	196	19	,	,	PUNCT
gp-300	196	20	business	business	NOUN
gp-300	196	21	risks	risk	NOUN
gp-300	196	22	,	,	PUNCT
gp-300	196	23	and	and	CCONJ
gp-300	196	24	company	company	NOUN
gp-300	196	25	accounting	accounting	NOUN
gp-300	196	26	systems	system	NOUN
gp-300	196	27	.	.	PUNCT
gp-300	197	1	as	as	SCONJ
gp-300	197	2	stated	state	VERB
gp-300	197	3	by	by	ADP
gp-300	197	4	dao	dao	PROPN
gp-300	197	5	&	&	CCONJ
gp-300	197	6	pham	pham	PROPN
gp-300	197	7	(	(	PUNCT
gp-300	197	8	2014	2014	NUM
gp-300	197	9	)	)	PUNCT
gp-300	197	10	,	,	PUNCT
gp-300	197	11	long	long	ADJ
gp-300	197	12	audit	audit	NOUN
gp-300	197	13	tenure	tenure	NOUN
gp-300	197	14	enables	enable	VERB
gp-300	197	15	auditors	auditor	NOUN
gp-300	197	16	to	to	PART
gp-300	197	17	be	be	AUX
gp-300	197	18	more	more	ADV
gp-300	197	19	efficient	efficient	ADJ
gp-300	197	20	in	in	ADP
gp-300	197	21	conducting	conduct	VERB
gp-300	197	22	audit	audit	NOUN
gp-300	197	23	processes	process	NOUN
gp-300	197	24	due	due	ADJ
gp-300	197	25	to	to	ADP
gp-300	197	26	familiarity	familiarity	NOUN
gp-300	197	27	with	with	ADP
gp-300	197	28	client	client	NOUN
gp-300	197	29	business	business	NOUN
gp-300	197	30	characteristics	characteristic	NOUN
gp-300	197	31	.	.	PUNCT
gp-300	198	1	in	in	ADP
gp-300	198	2	the	the	DET
gp-300	198	3	context	context	NOUN
gp-300	198	4	of	of	ADP
gp-300	198	5	the	the	DET
gp-300	198	6	food	food	NOUN
gp-300	198	7	and	and	CCONJ
gp-300	198	8	beverage	beverage	NOUN
gp-300	198	9	sector	sector	NOUN
gp-300	198	10	with	with	ADP
gp-300	198	11	specific	specific	ADJ
gp-300	198	12	complexities	complexity	NOUN
gp-300	198	13	such	such	ADJ
gp-300	198	14	as	as	ADP
gp-300	198	15	inventory	inventory	NOUN
gp-300	198	16	verification	verification	NOUN
gp-300	198	17	and	and	CCONJ
gp-300	198	18	food	food	NOUN
gp-300	198	19	safety	safety	NOUN
gp-300	198	20	regulation	regulation	NOUN
gp-300	198	21	compliance	compliance	NOUN
gp-300	198	22	,	,	PUNCT
gp-300	198	23	accumulated	accumulate	VERB
gp-300	198	24	auditor	auditor	NOUN
gp-300	198	25	experience	experience	NOUN
gp-300	198	26	through	through	ADP
gp-300	198	27	long	long	ADJ
gp-300	198	28	audit	audit	NOUN
gp-300	198	29	tenure	tenure	NOUN
gp-300	198	30	becomes	become	VERB
gp-300	198	31	an	an	DET
gp-300	198	32	important	important	ADJ
gp-300	198	33	factor	factor	NOUN
gp-300	198	34	in	in	ADP
gp-300	198	35	accelerating	accelerate	VERB
gp-300	198	36	audit	audit	NOUN
gp-300	198	37	completion	completion	NOUN
gp-300	198	38	.	.	PUNCT
gp-300	199	1	moderation	moderation	NOUN
gp-300	199	2	analysis	analysis	NOUN
gp-300	199	3	auditor	auditor	NOUN
gp-300	199	4	industry	industry	NOUN
gp-300	199	5	specialization	specialization	NOUN
gp-300	199	6	moderating	moderate	VERB
gp-300	199	7	earnings	earning	NOUN
gp-300	199	8	volatility	volatility	NOUN
gp-300	199	9	and	and	CCONJ
gp-300	199	10	audit	audit	NOUN
gp-300	199	11	report	report	NOUN
gp-300	199	12	lag	lag	VERB
gp-300	199	13	the	the	DET
gp-300	199	14	test	test	NOUN
gp-300	199	15	results	result	NOUN
gp-300	199	16	show	show	VERB
gp-300	199	17	that	that	SCONJ
gp-300	199	18	auditor	auditor	NOUN
gp-300	199	19	industry	industry	NOUN
gp-300	199	20	specialization	specialization	NOUN
gp-300	199	21	significantly	significantly	ADV
gp-300	199	22	moderates	moderate	VERB
gp-300	199	23	the	the	DET
gp-300	199	24	relationship	relationship	NOUN
gp-300	199	25	between	between	ADP
gp-300	199	26	earnings	earning	NOUN
gp-300	199	27	volatility	volatility	NOUN
gp-300	199	28	and	and	CCONJ
gp-300	199	29	audit	audit	NOUN
gp-300	199	30	report	report	NOUN
gp-300	199	31	lag	lag	VERB
gp-300	199	32	with	with	ADP
gp-300	199	33	an	an	DET
gp-300	199	34	interaction	interaction	NOUN
gp-300	199	35	coefficient	coefficient	NOUN
gp-300	199	36	(	(	PUNCT
gp-300	199	37	x1z	x1z	NUM
gp-300	199	38	)	)	PUNCT
gp-300	199	39	of	of	ADP
gp-300	199	40	2049.450	2049.450	NUM
gp-300	199	41	and	and	CCONJ
gp-300	199	42	probability	probability	NOUN
gp-300	199	43	of	of	ADP
gp-300	199	44	0.0285	0.0285	NUM
gp-300	199	45	<	<	X
gp-300	199	46	0.05	0.05	NUM
gp-300	199	47	.	.	PUNCT
gp-300	200	1	this	this	DET
gp-300	200	2	finding	finding	NOUN
gp-300	200	3	answers	answer	VERB
gp-300	200	4	the	the	DET
gp-300	200	5	fifth	fifth	ADJ
gp-300	200	6	research	research	NOUN
gp-300	200	7	objective	objective	NOUN
gp-300	200	8	.	.	PUNCT
gp-300	201	1	table	table	NOUN
gp-300	201	2	13	13	NUM
gp-300	201	3	.	.	PUNCT
gp-300	202	1	interaction	interaction	NOUN
gp-300	202	2	of	of	ADP
gp-300	202	3	earnings	earning	NOUN
gp-300	202	4	volatility	volatility	NOUN
gp-300	202	5	with	with	ADP
gp-300	202	6	auditor	auditor	NOUN
gp-300	202	7	industry	industry	NOUN
gp-300	202	8	specialization	specialization	NOUN
gp-300	202	9	ev	ev	ADP
gp-300	202	10	×	×	PROPN
gp-300	202	11	ais	ais	PROPN
gp-300	202	12	interaction	interaction	PROPN
gp-300	202	13	arl	arl	PROPN
gp-300	202	14	above	above	ADP
gp-300	202	15	average	average	PROPN
gp-300	202	16	arl	arl	PROPN
gp-300	202	17	below	below	ADP
gp-300	202	18	average	average	ADJ
gp-300	202	19	total	total	NOUN
gp-300	202	20	above	above	ADP
gp-300	202	21	average	average	ADJ
gp-300	202	22	16	16	NUM
gp-300	202	23	15	15	NUM
gp-300	202	24	31	31	NUM
gp-300	202	25	below	below	ADP
gp-300	202	26	average	average	ADJ
gp-300	202	27	17	17	NUM
gp-300	202	28	84	84	NUM
gp-300	202	29	101	101	NUM
gp-300	202	30	total	total	NOUN
gp-300	202	31	33	33	NUM
gp-300	202	32	99	99	NUM
gp-300	202	33	132	132	NUM
gp-300	202	34	this	this	DET
gp-300	202	35	finding	finding	NOUN
gp-300	202	36	shows	show	VERB
gp-300	202	37	that	that	SCONJ
gp-300	202	38	auditor	auditor	NOUN
gp-300	202	39	industry	industry	NOUN
gp-300	202	40	specialization	specialization	NOUN
gp-300	202	41	strengthens	strengthen	VERB
gp-300	202	42	the	the	DET
gp-300	202	43	positive	positive	ADJ
gp-300	202	44	effect	effect	NOUN
gp-300	202	45	of	of	ADP
gp-300	202	46	earnings	earning	NOUN
gp-300	202	47	volatility	volatility	NOUN
gp-300	202	48	on	on	ADP
gp-300	202	49	audit	audit	NOUN
gp-300	202	50	report	report	NOUN
gp-300	202	51	lag	lag	VERB
gp-300	202	52	.	.	PUNCT
gp-300	203	1	this	this	PRON
gp-300	203	2	can	can	AUX
gp-300	203	3	be	be	AUX
gp-300	203	4	explained	explain	VERB
gp-300	203	5	because	because	SCONJ
gp-300	203	6	specialist	specialist	ADJ
gp-300	203	7	auditors	auditor	NOUN
gp-300	203	8	have	have	VERB
gp-300	203	9	stricter	strict	ADJ
gp-300	203	10	professional	professional	ADJ
gp-300	203	11	standards	standard	NOUN
gp-300	203	12	in	in	ADP
gp-300	203	13	maintaining	maintain	VERB
gp-300	203	14	their	their	PRON
gp-300	203	15	reputation	reputation	NOUN
gp-300	203	16	as	as	ADP
gp-300	203	17	specialists	specialist	NOUN
gp-300	203	18	.	.	PUNCT
gp-300	204	1	when	when	SCONJ
gp-300	204	2	facing	face	VERB
gp-300	204	3	high	high	ADJ
gp-300	204	4	earnings	earning	NOUN
gp-300	204	5	volatility	volatility	NOUN
gp-300	204	6	,	,	PUNCT
gp-300	204	7	specialist	specialist	ADJ
gp-300	204	8	auditors	auditor	NOUN
gp-300	204	9	tend	tend	VERB
gp-300	204	10	to	to	PART
gp-300	204	11	conduct	conduct	VERB
gp-300	204	12	deeper	deep	ADJ
gp-300	204	13	and	and	CCONJ
gp-300	204	14	more	more	ADV
gp-300	204	15	comprehensive	comprehensive	ADJ
gp-300	204	16	audit	audit	NOUN
gp-300	204	17	procedures	procedure	NOUN
gp-300	204	18	to	to	PART
gp-300	204	19	ensure	ensure	VERB
gp-300	204	20	audit	audit	NOUN
gp-300	204	21	quality	quality	NOUN
gp-300	204	22	remains	remain	VERB
gp-300	204	23	maintained	maintain	VERB
gp-300	204	24	.	.	PUNCT
gp-300	205	1	as	as	SCONJ
gp-300	205	2	stated	state	VERB
gp-300	205	3	by	by	ADP
gp-300	205	4	murti	murti	PROPN
gp-300	205	5	&	&	CCONJ
gp-300	205	6	firmansyah	firmansyah	PROPN
gp-300	205	7	(	(	PUNCT
gp-300	205	8	2017	2017	NUM
gp-300	205	9	)	)	PUNCT
gp-300	205	10	,	,	PUNCT
gp-300	205	11	auditor	auditor	NOUN
gp-300	205	12	independence	independence	NOUN
gp-300	205	13	significantly	significantly	ADV
gp-300	205	14	affects	affect	VERB
gp-300	205	15	audit	audit	NOUN
gp-300	205	16	quality	quality	NOUN
gp-300	205	17	,	,	PUNCT
gp-300	205	18	where	where	SCONJ
gp-300	205	19	auditors	auditor	NOUN
gp-300	205	20	with	with	ADP
gp-300	205	21	industry	industry	NOUN
gp-300	205	22	specialization	specialization	NOUN
gp-300	205	23	have	have	VERB
gp-300	205	24	superior	superior	ADJ
gp-300	205	25	technical	technical	ADJ
gp-300	205	26	capabilities	capability	NOUN
gp-300	205	27	in	in	ADP
gp-300	205	28	identifying	identify	VERB
gp-300	205	29	material	material	ADJ
gp-300	205	30	risk	risk	NOUN
gp-300	205	31	areas	area	NOUN
gp-300	205	32	and	and	CCONJ
gp-300	205	33	providing	provide	VERB
gp-300	205	34	objective	objective	ADJ
gp-300	205	35	assessments	assessment	NOUN
gp-300	205	36	.	.	PUNCT
gp-300	206	1	specialist	specialist	ADJ
gp-300	206	2	auditors	auditor	NOUN
gp-300	206	3	will	will	AUX
gp-300	206	4	not	not	PART
gp-300	206	5	compromise	compromise	VERB
gp-300	206	6	audit	audit	NOUN
gp-300	206	7	quality	quality	NOUN
gp-300	206	8	despite	despite	SCONJ
gp-300	206	9	requiring	require	VERB
gp-300	206	10	longer	long	ADJ
gp-300	206	11	time	time	NOUN
gp-300	206	12	,	,	PUNCT
gp-300	206	13	demonstrating	demonstrate	VERB
gp-300	206	14	their	their	PRON
gp-300	206	15	responsibility	responsibility	NOUN
gp-300	206	16	in	in	ADP
gp-300	206	17	maintaining	maintain	VERB
gp-300	206	18	credibility	credibility	NOUN
gp-300	206	19	in	in	ADP
gp-300	206	20	specific	specific	ADJ
gp-300	206	21	industries	industry	NOUN
gp-300	206	22	.	.	PUNCT
gp-300	207	1	auditor	auditor	NOUN
gp-300	207	2	industry	industry	NOUN
gp-300	207	3	specialization	specialization	NOUN
gp-300	207	4	moderating	moderate	VERB
gp-300	207	5	audit	audit	NOUN
gp-300	207	6	committee	committee	NOUN
gp-300	207	7	meetings	meeting	NOUN
gp-300	207	8	and	and	CCONJ
gp-300	207	9	audit	audit	NOUN
gp-300	207	10	report	report	NOUN
gp-300	207	11	lag	lag	VERB
gp-300	207	12	the	the	DET
gp-300	207	13	test	test	NOUN
gp-300	207	14	results	result	NOUN
gp-300	207	15	show	show	VERB
gp-300	207	16	that	that	SCONJ
gp-300	207	17	auditor	auditor	NOUN
gp-300	207	18	industry	industry	NOUN
gp-300	207	19	specialization	specialization	NOUN
gp-300	207	20	significantly	significantly	ADV
gp-300	207	21	moderates	moderate	VERB
gp-300	207	22	the	the	DET
gp-300	207	23	relationship	relationship	NOUN
gp-300	207	24	between	between	ADP
gp-300	207	25	audit	audit	NOUN
gp-300	207	26	committee	committee	NOUN
gp-300	207	27	meetings	meeting	NOUN
gp-300	207	28	and	and	CCONJ
gp-300	207	29	audit	audit	NOUN
gp-300	207	30	report	report	NOUN
gp-300	207	31	lag	lag	VERB
gp-300	207	32	with	with	ADP
gp-300	207	33	an	an	DET
gp-300	207	34	interaction	interaction	NOUN
gp-300	207	35	coefficient	coefficient	NOUN
gp-300	207	36	(	(	PUNCT
gp-300	207	37	x2z	x2z	NUM
gp-300	207	38	)	)	PUNCT
gp-300	207	39	of	of	ADP
gp-300	207	40	-15.16801	-15.16801	PUNCT
gp-300	207	41	and	and	CCONJ
gp-300	207	42	probability	probability	NOUN
gp-300	207	43	of	of	ADP
gp-300	207	44	0.0453	0.0453	NUM
gp-300	207	45	<	<	X
gp-300	207	46	0.05	0.05	NUM
gp-300	207	47	.	.	PUNCT
gp-300	208	1	this	this	DET
gp-300	208	2	finding	finding	NOUN
gp-300	208	3	answers	answer	VERB
gp-300	208	4	the	the	DET
gp-300	208	5	sixth	sixth	ADJ
gp-300	208	6	research	research	NOUN
gp-300	208	7	objective	objective	NOUN
gp-300	208	8	.	.	PUNCT
gp-300	209	1	the	the	DET
gp-300	209	2	effect	effect	NOUN
gp-300	209	3	of	of	ADP
gp-300	209	4	earnings	earning	NOUN
gp-300	209	5	volatility	volatility	NOUN
gp-300	209	6	,	,	PUNCT
gp-300	209	7	audit	audit	NOUN
gp-300	209	8	committee	committee	NOUN
gp-300	209	9	meetings	meeting	NOUN
gp-300	209	10	,	,	PUNCT
gp-300	209	11	and	and	CCONJ
gp-300	209	12	audit	audit	NOUN
gp-300	209	13	tenure	tenure	NOUN
gp-300	209	14	on	on	ADP
gp-300	209	15	audit	audit	NOUN
gp-300	209	16	report	report	NOUN
gp-300	209	17	lag	lag	VERB
gp-300	209	18	with	with	ADP
gp-300	209	19	auditor	auditor	NOUN
gp-300	209	20	industry	industry	NOUN
gp-300	209	21	specialization	specialization	NOUN
gp-300	209	22	as	as	ADP
gp-300	209	23	moderation	moderation	NOUN
gp-300	209	24	1548	1548	NUM
gp-300	209	25	table	table	NOUN
gp-300	209	26	14	14	NUM
gp-300	209	27	.	.	PUNCT
gp-300	210	1	interaction	interaction	NOUN
gp-300	210	2	of	of	ADP
gp-300	210	3	audit	audit	NOUN
gp-300	210	4	committee	committee	NOUN
gp-300	210	5	meetings	meeting	NOUN
gp-300	210	6	with	with	ADP
gp-300	210	7	auditor	auditor	NOUN
gp-300	210	8	industry	industry	NOUN
gp-300	210	9	specialization	specialization	NOUN
gp-300	210	10	rka	rka	PROPN
gp-300	210	11	×	×	PROPN
gp-300	210	12	ais	ais	PROPN
gp-300	210	13	interaction	interaction	PROPN
gp-300	210	14	arl	arl	PROPN
gp-300	210	15	above	above	ADP
gp-300	210	16	average	average	PROPN
gp-300	210	17	arl	arl	PROPN
gp-300	210	18	below	below	ADP
gp-300	210	19	average	average	ADJ
gp-300	210	20	total	total	NOUN
gp-300	210	21	above	above	ADP
gp-300	210	22	average	average	ADJ
gp-300	210	23	10	10	NUM
gp-300	210	24	19	19	NUM
gp-300	210	25	29	29	NUM
gp-300	210	26	below	below	ADP
gp-300	210	27	average	average	ADJ
gp-300	210	28	23	23	NUM
gp-300	210	29	80	80	NUM
gp-300	210	30	103	103	NUM
gp-300	210	31	total	total	NOUN
gp-300	210	32	33	33	NUM
gp-300	210	33	99	99	NUM
gp-300	210	34	132	132	NUM
gp-300	210	35	this	this	DET
gp-300	210	36	finding	finding	NOUN
gp-300	210	37	shows	show	VERB
gp-300	210	38	that	that	SCONJ
gp-300	210	39	collaboration	collaboration	NOUN
gp-300	210	40	between	between	ADP
gp-300	210	41	active	active	ADJ
gp-300	210	42	audit	audit	NOUN
gp-300	210	43	committees	committee	NOUN
gp-300	210	44	and	and	CCONJ
gp-300	210	45	specialist	specialist	NOUN
gp-300	210	46	auditors	auditor	NOUN
gp-300	210	47	creates	create	VERB
gp-300	210	48	synergy	synergy	NOUN
gp-300	210	49	that	that	PRON
gp-300	210	50	optimizes	optimize	VERB
gp-300	210	51	the	the	DET
gp-300	210	52	audit	audit	NOUN
gp-300	210	53	process	process	NOUN
gp-300	210	54	.	.	PUNCT
gp-300	211	1	specialist	specialist	NOUN
gp-300	211	2	auditors	auditor	NOUN
gp-300	211	3	with	with	ADP
gp-300	211	4	deep	deep	ADJ
gp-300	211	5	understanding	understanding	NOUN
gp-300	211	6	of	of	ADP
gp-300	211	7	food	food	NOUN
gp-300	211	8	and	and	CCONJ
gp-300	211	9	beverage	beverage	NOUN
gp-300	211	10	sector	sector	NOUN
gp-300	211	11	characteristics	characteristic	NOUN
gp-300	211	12	can	can	AUX
gp-300	211	13	communicate	communicate	VERB
gp-300	211	14	more	more	ADV
gp-300	211	15	effectively	effectively	ADV
gp-300	211	16	with	with	ADP
gp-300	211	17	audit	audit	NOUN
gp-300	211	18	committees	committee	NOUN
gp-300	211	19	regarding	regard	VERB
gp-300	211	20	industry	industry	NOUN
gp-300	211	21	-	-	PUNCT
gp-300	211	22	specific	specific	ADJ
gp-300	211	23	risks	risk	NOUN
gp-300	211	24	.	.	PUNCT
gp-300	212	1	as	as	SCONJ
gp-300	212	2	stated	state	VERB
gp-300	212	3	by	by	ADP
gp-300	212	4	singhvi	singhvi	PROPN
gp-300	212	5	&	&	CCONJ
gp-300	212	6	feng	feng	PROPN
gp-300	212	7	(	(	PUNCT
gp-300	212	8	2021	2021	NUM
gp-300	212	9	)	)	PUNCT
gp-300	212	10	,	,	PUNCT
gp-300	212	11	audit	audit	NOUN
gp-300	212	12	committees	committee	NOUN
gp-300	212	13	with	with	ADP
gp-300	212	14	larger	large	ADJ
gp-300	212	15	proportions	proportion	NOUN
gp-300	212	16	of	of	ADP
gp-300	212	17	audit	audit	NOUN
gp-300	212	18	experts	expert	NOUN
gp-300	212	19	tend	tend	VERB
gp-300	212	20	to	to	PART
gp-300	212	21	choose	choose	VERB
gp-300	212	22	industry	industry	NOUN
gp-300	212	23	specialist	specialist	NOUN
gp-300	212	24	auditors	auditor	NOUN
gp-300	212	25	because	because	SCONJ
gp-300	212	26	they	they	PRON
gp-300	212	27	can	can	AUX
gp-300	212	28	communicate	communicate	VERB
gp-300	212	29	more	more	ADV
gp-300	212	30	effectively	effectively	ADV
gp-300	212	31	in	in	ADP
gp-300	212	32	oversight	oversight	NOUN
gp-300	212	33	processes	process	NOUN
gp-300	212	34	.	.	PUNCT
gp-300	213	1	this	this	PRON
gp-300	213	2	enables	enable	VERB
gp-300	213	3	identification	identification	NOUN
gp-300	213	4	and	and	CCONJ
gp-300	213	5	resolution	resolution	NOUN
gp-300	213	6	of	of	ADP
gp-300	213	7	audit	audit	NOUN
gp-300	213	8	problems	problem	NOUN
gp-300	213	9	to	to	PART
gp-300	213	10	be	be	AUX
gp-300	213	11	conducted	conduct	VERB
gp-300	213	12	more	more	ADV
gp-300	213	13	quickly	quickly	ADV
gp-300	213	14	and	and	CCONJ
gp-300	213	15	efficiently	efficiently	ADV
gp-300	213	16	,	,	PUNCT
gp-300	213	17	resulting	result	VERB
gp-300	213	18	in	in	ADP
gp-300	213	19	significant	significant	ADJ
gp-300	213	20	reduction	reduction	NOUN
gp-300	213	21	in	in	ADP
gp-300	213	22	audit	audit	NOUN
gp-300	213	23	report	report	NOUN
gp-300	213	24	lag	lag	NOUN
gp-300	213	25	.	.	PUNCT
gp-300	214	1	auditor	auditor	NOUN
gp-300	214	2	industry	industry	NOUN
gp-300	214	3	specialization	specialization	NOUN
gp-300	214	4	moderating	moderate	VERB
gp-300	214	5	audit	audit	NOUN
gp-300	214	6	tenure	tenure	NOUN
gp-300	214	7	and	and	CCONJ
gp-300	214	8	audit	audit	NOUN
gp-300	214	9	report	report	NOUN
gp-300	214	10	lag	lag	VERB
gp-300	214	11	the	the	DET
gp-300	214	12	test	test	NOUN
gp-300	214	13	results	result	NOUN
gp-300	214	14	show	show	VERB
gp-300	214	15	that	that	SCONJ
gp-300	214	16	auditor	auditor	NOUN
gp-300	214	17	industry	industry	NOUN
gp-300	214	18	specialization	specialization	NOUN
gp-300	214	19	significantly	significantly	ADV
gp-300	214	20	moderates	moderate	VERB
gp-300	214	21	the	the	DET
gp-300	214	22	relationship	relationship	NOUN
gp-300	214	23	between	between	ADP
gp-300	214	24	audit	audit	NOUN
gp-300	214	25	tenure	tenure	NOUN
gp-300	214	26	and	and	CCONJ
gp-300	214	27	audit	audit	NOUN
gp-300	214	28	report	report	NOUN
gp-300	214	29	lag	lag	VERB
gp-300	214	30	with	with	ADP
gp-300	214	31	an	an	DET
gp-300	214	32	interaction	interaction	NOUN
gp-300	214	33	coefficient	coefficient	NOUN
gp-300	214	34	(	(	PUNCT
gp-300	214	35	x3z	x3z	PROPN
gp-300	214	36	)	)	PUNCT
gp-300	214	37	of	of	ADP
gp-300	214	38	17.48114	17.48114	NUM
gp-300	214	39	and	and	CCONJ
gp-300	214	40	probability	probability	NOUN
gp-300	214	41	of	of	ADP
gp-300	214	42	0.0343	0.0343	NUM
gp-300	214	43	<	<	X
gp-300	214	44	0.05	0.05	NUM
gp-300	214	45	.	.	PUNCT
gp-300	215	1	this	this	DET
gp-300	215	2	finding	finding	NOUN
gp-300	215	3	answers	answer	VERB
gp-300	215	4	the	the	DET
gp-300	215	5	seventh	seventh	ADJ
gp-300	215	6	research	research	NOUN
gp-300	215	7	objective	objective	NOUN
gp-300	215	8	.	.	PUNCT
gp-300	216	1	table	table	NOUN
gp-300	216	2	15	15	NUM
gp-300	216	3	.	.	PUNCT
gp-300	217	1	interaction	interaction	NOUN
gp-300	217	2	of	of	ADP
gp-300	217	3	audit	audit	NOUN
gp-300	217	4	tenure	tenure	NOUN
gp-300	217	5	with	with	ADP
gp-300	217	6	auditor	auditor	NOUN
gp-300	217	7	industry	industry	NOUN
gp-300	217	8	specialization	specialization	NOUN
gp-300	217	9	at	at	ADP
gp-300	217	10	×	×	PROPN
gp-300	217	11	ais	ais	PROPN
gp-300	217	12	interaction	interaction	NOUN
gp-300	217	13	arl	arl	PROPN
gp-300	217	14	above	above	ADP
gp-300	217	15	average	average	PROPN
gp-300	217	16	arl	arl	PROPN
gp-300	217	17	below	below	ADP
gp-300	217	18	average	average	ADJ
gp-300	217	19	total	total	NOUN
gp-300	217	20	above	above	ADP
gp-300	217	21	average	average	ADJ
gp-300	217	22	5	5	NUM
gp-300	217	23	19	19	NUM
gp-300	217	24	24	24	NUM
gp-300	217	25	below	below	ADP
gp-300	217	26	average	average	ADJ
gp-300	217	27	28	28	NUM
gp-300	217	28	80	80	NUM
gp-300	217	29	108	108	NUM
gp-300	217	30	total	total	NOUN
gp-300	217	31	33	33	NUM
gp-300	217	32	99	99	NUM
gp-300	217	33	132	132	NUM
gp-300	217	34	this	this	DET
gp-300	217	35	finding	finding	NOUN
gp-300	217	36	shows	show	VERB
gp-300	217	37	that	that	SCONJ
gp-300	217	38	the	the	DET
gp-300	217	39	combination	combination	NOUN
gp-300	217	40	of	of	ADP
gp-300	217	41	long	long	ADJ
gp-300	217	42	audit	audit	NOUN
gp-300	217	43	tenure	tenure	NOUN
gp-300	217	44	and	and	CCONJ
gp-300	217	45	industry	industry	NOUN
gp-300	217	46	specialization	specialization	NOUN
gp-300	217	47	creates	create	VERB
gp-300	217	48	optimal	optimal	ADJ
gp-300	217	49	conditions	condition	NOUN
gp-300	217	50	for	for	ADP
gp-300	217	51	audit	audit	NOUN
gp-300	217	52	efficiency	efficiency	NOUN
gp-300	217	53	.	.	PUNCT
gp-300	218	1	specialist	specialist	ADJ
gp-300	218	2	auditors	auditor	NOUN
gp-300	218	3	who	who	PRON
gp-300	218	4	have	have	AUX
gp-300	218	5	maintained	maintain	VERB
gp-300	218	6	long	long	ADJ
gp-300	218	7	-	-	PUNCT
gp-300	218	8	term	term	NOUN
gp-300	218	9	relationships	relationship	NOUN
gp-300	218	10	with	with	ADP
gp-300	218	11	clients	client	NOUN
gp-300	218	12	not	not	PART
gp-300	218	13	only	only	ADV
gp-300	218	14	understand	understand	VERB
gp-300	218	15	client	client	NOUN
gp-300	218	16	business	business	NOUN
gp-300	218	17	characteristics	characteristic	NOUN
gp-300	218	18	deeply	deeply	ADV
gp-300	218	19	but	but	CCONJ
gp-300	218	20	also	also	ADV
gp-300	218	21	possess	possess	VERB
gp-300	218	22	special	special	ADJ
gp-300	218	23	expertise	expertise	NOUN
gp-300	218	24	in	in	ADP
gp-300	218	25	auditing	audit	VERB
gp-300	218	26	food	food	NOUN
gp-300	218	27	and	and	CCONJ
gp-300	218	28	beverage	beverage	NOUN
gp-300	218	29	sector	sector	NOUN
gp-300	218	30	companies	company	NOUN
gp-300	218	31	.	.	PUNCT
gp-300	219	1	as	as	SCONJ
gp-300	219	2	stated	state	VERB
gp-300	219	3	by	by	ADP
gp-300	219	4	diana	diana	PROPN
gp-300	219	5	&	&	CCONJ
gp-300	219	6	hidayat	hidayat	PROPN
gp-300	219	7	(	(	PUNCT
gp-300	219	8	2022	2022	NUM
gp-300	219	9	)	)	PUNCT
gp-300	219	10	,	,	PUNCT
gp-300	219	11	auditor	auditor	NOUN
gp-300	219	12	industry	industry	NOUN
gp-300	219	13	specialization	specialization	NOUN
gp-300	219	14	can	can	AUX
gp-300	219	15	improve	improve	VERB
gp-300	219	16	auditor	auditor	NOUN
gp-300	219	17	understanding	understanding	NOUN
gp-300	219	18	of	of	ADP
gp-300	219	19	companies	company	NOUN
gp-300	219	20	supported	support	VERB
gp-300	219	21	by	by	ADP
gp-300	219	22	long	long	ADJ
gp-300	219	23	engagement	engagement	NOUN
gp-300	219	24	periods	period	NOUN
gp-300	219	25	with	with	ADP
gp-300	219	26	client	client	NOUN
gp-300	219	27	characteristics	characteristic	NOUN
gp-300	219	28	,	,	PUNCT
gp-300	219	29	resulting	result	VERB
gp-300	219	30	in	in	ADP
gp-300	219	31	more	more	ADV
gp-300	219	32	efficient	efficient	ADJ
gp-300	219	33	audit	audit	NOUN
gp-300	219	34	processes	process	NOUN
gp-300	219	35	.	.	PUNCT
gp-300	220	1	this	this	DET
gp-300	220	2	condition	condition	NOUN
gp-300	220	3	enables	enable	VERB
gp-300	220	4	auditors	auditor	NOUN
gp-300	220	5	to	to	PART
gp-300	220	6	complete	complete	VERB
gp-300	220	7	audits	audits	NOUN
gp-300	220	8	more	more	ADV
gp-300	220	9	quickly	quickly	ADV
gp-300	220	10	without	without	ADP
gp-300	220	11	sacrificing	sacrifice	VERB
gp-300	220	12	audit	audit	NOUN
gp-300	220	13	quality	quality	NOUN
gp-300	220	14	,	,	PUNCT
gp-300	220	15	creating	create	VERB
gp-300	220	16	the	the	DET
gp-300	220	17	most	most	ADV
gp-300	220	18	efficient	efficient	ADJ
gp-300	220	19	combination	combination	NOUN
gp-300	220	20	for	for	ADP
gp-300	220	21	audit	audit	NOUN
gp-300	220	22	report	report	NOUN
gp-300	220	23	lag	lag	NOUN
gp-300	220	24	reduction	reduction	NOUN
gp-300	220	25	.	.	PUNCT
gp-300	221	1	the	the	DET
gp-300	221	2	comprehensive	comprehensive	ADJ
gp-300	221	3	analysis	analysis	NOUN
gp-300	221	4	of	of	ADP
gp-300	221	5	moderation	moderation	NOUN
gp-300	221	6	effects	effect	NOUN
gp-300	221	7	demonstrates	demonstrate	VERB
gp-300	221	8	that	that	SCONJ
gp-300	221	9	auditor	auditor	NOUN
gp-300	221	10	industry	industry	NOUN
gp-300	221	11	specialization	specialization	NOUN
gp-300	221	12	plays	play	VERB
gp-300	221	13	a	a	DET
gp-300	221	14	crucial	crucial	ADJ
gp-300	221	15	role	role	NOUN
gp-300	221	16	in	in	ADP
gp-300	221	17	shaping	shape	VERB
gp-300	221	18	the	the	DET
gp-300	221	19	relationships	relationship	NOUN
gp-300	221	20	between	between	ADP
gp-300	221	21	various	various	ADJ
gp-300	221	22	factors	factor	NOUN
gp-300	221	23	and	and	CCONJ
gp-300	221	24	audit	audit	NOUN
gp-300	221	25	report	report	NOUN
gp-300	221	26	lag	lag	VERB
gp-300	221	27	.	.	PUNCT
gp-300	222	1	the	the	DET
gp-300	222	2	positive	positive	ADJ
gp-300	222	3	moderation	moderation	NOUN
gp-300	222	4	on	on	ADP
gp-300	222	5	earnings	earning	NOUN
gp-300	222	6	volatility	volatility	NOUN
gp-300	222	7	reflects	reflect	VERB
gp-300	222	8	the	the	DET
gp-300	222	9	thorough	thorough	ADJ
gp-300	222	10	approach	approach	NOUN
gp-300	222	11	of	of	ADP
gp-300	222	12	specialist	specialist	NOUN
gp-300	222	13	auditors	auditor	NOUN
gp-300	222	14	when	when	SCONJ
gp-300	222	15	dealing	deal	VERB
gp-300	222	16	with	with	ADP
gp-300	222	17	volatile	volatile	ADJ
gp-300	222	18	earnings	earning	NOUN
gp-300	222	19	,	,	PUNCT
gp-300	222	20	while	while	SCONJ
gp-300	222	21	the	the	DET
gp-300	222	22	negative	negative	ADJ
gp-300	222	23	moderation	moderation	NOUN
gp-300	222	24	on	on	ADP
gp-300	222	25	audit	audit	NOUN
gp-300	222	26	committee	committee	NOUN
gp-300	222	27	meetings	meeting	NOUN
gp-300	222	28	and	and	CCONJ
gp-300	222	29	audit	audit	NOUN
gp-300	222	30	tenure	tenure	NOUN
gp-300	222	31	shows	show	VERB
gp-300	222	32	how	how	SCONJ
gp-300	222	33	specialization	specialization	NOUN
gp-300	222	34	enhances	enhance	VERB
gp-300	222	35	the	the	DET
gp-300	222	36	efficiency	efficiency	NOUN
gp-300	222	37	gains	gain	NOUN
gp-300	222	38	from	from	ADP
gp-300	222	39	good	good	ADJ
gp-300	222	40	governance	governance	NOUN
gp-300	222	41	and	and	CCONJ
gp-300	222	42	long	long	ADJ
gp-300	222	43	-	-	PUNCT
gp-300	222	44	term	term	NOUN
gp-300	222	45	relationships	relationship	NOUN
gp-300	222	46	.	.	PUNCT
gp-300	223	1	these	these	DET
gp-300	223	2	findings	finding	NOUN
gp-300	223	3	provide	provide	VERB
gp-300	223	4	valuable	valuable	ADJ
gp-300	223	5	insights	insight	NOUN
gp-300	223	6	for	for	ADP
gp-300	223	7	companies	company	NOUN
gp-300	223	8	,	,	PUNCT
gp-300	223	9	auditors	auditor	NOUN
gp-300	223	10	,	,	PUNCT
gp-300	223	11	and	and	CCONJ
gp-300	223	12	regulators	regulator	NOUN
gp-300	223	13	in	in	ADP
gp-300	223	14	optimizing	optimize	VERB
gp-300	223	15	audit	audit	NOUN
gp-300	223	16	processes	process	NOUN
gp-300	223	17	and	and	CCONJ
gp-300	223	18	improving	improve	VERB
gp-300	223	19	financial	financial	ADJ
gp-300	223	20	reporting	reporting	NOUN
gp-300	223	21	timeliness	timeliness	NOUN
gp-300	223	22	in	in	ADP
gp-300	223	23	the	the	DET
gp-300	223	24	food	food	NOUN
gp-300	223	25	and	and	CCONJ
gp-300	223	26	beverage	beverage	NOUN
gp-300	223	27	sector	sector	NOUN
gp-300	223	28	.	.	PUNCT
gp-300	224	1	the	the	DET
gp-300	224	2	effect	effect	NOUN
gp-300	224	3	of	of	ADP
gp-300	224	4	earnings	earning	NOUN
gp-300	224	5	volatility	volatility	NOUN
gp-300	224	6	,	,	PUNCT
gp-300	224	7	audit	audit	NOUN
gp-300	224	8	committee	committee	NOUN
gp-300	224	9	meetings	meeting	NOUN
gp-300	224	10	,	,	PUNCT
gp-300	224	11	and	and	CCONJ
gp-300	224	12	audit	audit	NOUN
gp-300	224	13	tenure	tenure	NOUN
gp-300	224	14	on	on	ADP
gp-300	224	15	audit	audit	NOUN
gp-300	224	16	report	report	NOUN
gp-300	224	17	lag	lag	VERB
gp-300	224	18	with	with	ADP
gp-300	224	19	auditor	auditor	NOUN
gp-300	224	20	industry	industry	NOUN
gp-300	224	21	specialization	specialization	NOUN
gp-300	224	22	as	as	ADP
gp-300	224	23	moderation	moderation	NOUN
gp-300	224	24	1549	1549	NUM
gp-300	224	25	conclusion	conclusion	NOUN
gp-300	224	26	this	this	DET
gp-300	224	27	research	research	NOUN
gp-300	224	28	finds	find	VERB
gp-300	224	29	that	that	SCONJ
gp-300	224	30	earnings	earning	NOUN
gp-300	224	31	volatility	volatility	NOUN
gp-300	224	32	significantly	significantly	ADV
gp-300	224	33	increases	increase	VERB
gp-300	224	34	audit	audit	NOUN
gp-300	224	35	report	report	NOUN
gp-300	224	36	lag	lag	VERB
gp-300	224	37	due	due	ADP
gp-300	224	38	to	to	ADP
gp-300	224	39	the	the	DET
gp-300	224	40	need	need	NOUN
gp-300	224	41	for	for	ADP
gp-300	224	42	deeper	deep	ADJ
gp-300	224	43	auditor	auditor	NOUN
gp-300	224	44	verification	verification	NOUN
gp-300	224	45	,	,	PUNCT
gp-300	224	46	while	while	SCONJ
gp-300	224	47	audit	audit	NOUN
gp-300	224	48	committee	committee	NOUN
gp-300	224	49	meetings	meeting	NOUN
gp-300	224	50	and	and	CCONJ
gp-300	224	51	audit	audit	NOUN
gp-300	224	52	tenure	tenure	NOUN
gp-300	224	53	significantly	significantly	ADV
gp-300	224	54	reduce	reduce	VERB
gp-300	224	55	lag	lag	NOUN
gp-300	224	56	by	by	ADP
gp-300	224	57	enhancing	enhance	VERB
gp-300	224	58	oversight	oversight	NOUN
gp-300	224	59	and	and	CCONJ
gp-300	224	60	auditor	auditor	NOUN
gp-300	224	61	efficiency	efficiency	NOUN
gp-300	224	62	,	,	PUNCT
gp-300	224	63	respectively	respectively	ADV
gp-300	224	64	.	.	PUNCT
gp-300	225	1	auditor	auditor	NOUN
gp-300	225	2	industry	industry	NOUN
gp-300	225	3	specialization	specialization	NOUN
gp-300	225	4	plays	play	VERB
gp-300	225	5	a	a	DET
gp-300	225	6	crucial	crucial	ADJ
gp-300	225	7	moderating	moderate	VERB
gp-300	225	8	role	role	NOUN
gp-300	225	9	,	,	PUNCT
gp-300	225	10	amplifying	amplify	VERB
gp-300	225	11	the	the	DET
gp-300	225	12	impact	impact	NOUN
gp-300	225	13	of	of	ADP
gp-300	225	14	earnings	earning	NOUN
gp-300	225	15	volatility	volatility	NOUN
gp-300	225	16	and	and	CCONJ
gp-300	225	17	strengthening	strengthen	VERB
gp-300	225	18	the	the	DET
gp-300	225	19	beneficial	beneficial	ADJ
gp-300	225	20	effects	effect	NOUN
gp-300	225	21	of	of	ADP
gp-300	225	22	audit	audit	NOUN
gp-300	225	23	committee	committee	NOUN
gp-300	225	24	meetings	meeting	NOUN
gp-300	225	25	and	and	CCONJ
gp-300	225	26	audit	audit	NOUN
gp-300	225	27	tenure	tenure	NOUN
gp-300	225	28	on	on	ADP
gp-300	225	29	reducing	reduce	VERB
gp-300	225	30	audit	audit	NOUN
gp-300	225	31	report	report	NOUN
gp-300	225	32	lag	lag	NOUN
gp-300	225	33	.	.	PUNCT
gp-300	226	1	the	the	DET
gp-300	226	2	model	model	NOUN
gp-300	226	3	including	include	VERB
gp-300	226	4	this	this	DET
gp-300	226	5	moderation	moderation	NOUN
gp-300	226	6	explains	explain	VERB
gp-300	226	7	audit	audit	NOUN
gp-300	226	8	report	report	NOUN
gp-300	226	9	lag	lag	VERB
gp-300	226	10	better	well	ADV
gp-300	226	11	(	(	PUNCT
gp-300	226	12	72.08	72.08	NUM
gp-300	226	13	%	%	NOUN
gp-300	226	14	)	)	PUNCT
gp-300	226	15	than	than	ADP
gp-300	226	16	the	the	DET
gp-300	226	17	model	model	NOUN
gp-300	226	18	without	without	ADP
gp-300	226	19	it	it	PRON
gp-300	226	20	(	(	PUNCT
gp-300	226	21	68.54	68.54	NUM
gp-300	226	22	%	%	NOUN
gp-300	226	23	)	)	PUNCT
gp-300	226	24	,	,	PUNCT
gp-300	226	25	highlighting	highlight	VERB
gp-300	226	26	the	the	DET
gp-300	226	27	importance	importance	NOUN
gp-300	226	28	of	of	ADP
gp-300	226	29	specialist	specialist	ADJ
gp-300	226	30	auditors	auditor	NOUN
gp-300	226	31	in	in	ADP
gp-300	226	32	improving	improve	VERB
gp-300	226	33	audit	audit	NOUN
gp-300	226	34	efficiency	efficiency	NOUN
gp-300	226	35	.	.	PUNCT
gp-300	227	1	these	these	DET
gp-300	227	2	results	result	NOUN
gp-300	227	3	suggest	suggest	VERB
gp-300	227	4	companies	company	NOUN
gp-300	227	5	should	should	AUX
gp-300	227	6	optimize	optimize	VERB
gp-300	227	7	audit	audit	NOUN
gp-300	227	8	committee	committee	NOUN
gp-300	227	9	functions	function	NOUN
gp-300	227	10	,	,	PUNCT
gp-300	227	11	manage	manage	VERB
gp-300	227	12	audit	audit	NOUN
gp-300	227	13	tenure	tenure	NOUN
gp-300	227	14	wisely	wisely	ADV
gp-300	227	15	,	,	PUNCT
gp-300	227	16	and	and	CCONJ
gp-300	227	17	engage	engage	VERB
gp-300	227	18	auditors	auditor	NOUN
gp-300	227	19	with	with	ADP
gp-300	227	20	industry	industry	NOUN
gp-300	227	21	expertise	expertise	NOUN
gp-300	227	22	to	to	PART
gp-300	227	23	enhance	enhance	VERB
gp-300	227	24	financial	financial	ADJ
gp-300	227	25	reporting	reporting	NOUN
gp-300	227	26	timeliness	timeliness	NOUN
gp-300	227	27	and	and	CCONJ
gp-300	227	28	quality	quality	NOUN
gp-300	227	29	.	.	PUNCT
gp-300	228	1	future	future	ADJ
gp-300	228	2	research	research	NOUN
gp-300	228	3	could	could	AUX
gp-300	228	4	explore	explore	VERB
gp-300	228	5	how	how	SCONJ
gp-300	228	6	digital	digital	ADJ
gp-300	228	7	auditing	auditing	NOUN
gp-300	228	8	technologies	technology	NOUN
gp-300	228	9	interact	interact	VERB
gp-300	228	10	with	with	ADP
gp-300	228	11	auditor	auditor	NOUN
gp-300	228	12	specialization	specialization	NOUN
gp-300	228	13	and	and	CCONJ
gp-300	228	14	governance	governance	NOUN
gp-300	228	15	factors	factor	NOUN
gp-300	228	16	to	to	PART
gp-300	228	17	further	far	ADV
gp-300	228	18	reduce	reduce	VERB
gp-300	228	19	audit	audit	NOUN
gp-300	228	20	report	report	NOUN
gp-300	228	21	lag	lag	NOUN
gp-300	228	22	.	.	PUNCT
gp-300	229	1	references	reference	NOUN
gp-300	229	2	abernathy	abernathy	PROPN
gp-300	229	3	,	,	PUNCT
gp-300	229	4	j.	j.	PROPN
gp-300	229	5	,	,	PUNCT
gp-300	229	6	barnes	barnes	PROPN
gp-300	229	7	,	,	PUNCT
gp-300	229	8	m.	m.	NOUN
gp-300	229	9	,	,	PUNCT
gp-300	229	10	stefaniak	stefaniak	PROPN
gp-300	229	11	,	,	PUNCT
gp-300	229	12	c.	c.	PROPN
gp-300	229	13	,	,	PUNCT
gp-300	229	14	&	&	CCONJ
gp-300	229	15	weisbarth	weisbarth	PROPN
gp-300	229	16	,	,	PUNCT
gp-300	229	17	a.	a.	NOUN
gp-300	229	18	(	(	PUNCT
gp-300	229	19	2017	2017	NUM
gp-300	229	20	)	)	PUNCT
gp-300	229	21	.	.	PUNCT
gp-300	230	1	an	an	DET
gp-300	230	2	international	international	ADJ
gp-300	230	3	perspective	perspective	NOUN
gp-300	230	4	on	on	ADP
gp-300	230	5	audit	audit	NOUN
gp-300	230	6	report	report	NOUN
gp-300	230	7	lag	lag	VERB
gp-300	230	8	:	:	PUNCT
gp-300	230	9	a	a	DET
gp-300	230	10	synthesis	synthesis	NOUN
gp-300	230	11	of	of	ADP
gp-300	230	12	the	the	DET
gp-300	230	13	literature	literature	NOUN
gp-300	230	14	and	and	CCONJ
gp-300	230	15	opportunities	opportunity	NOUN
gp-300	230	16	for	for	ADP
gp-300	230	17	future	future	ADJ
gp-300	230	18	research	research	NOUN
gp-300	230	19	.	.	PUNCT
gp-300	231	1	international	international	ADJ
gp-300	231	2	journal	journal	PROPN
gp-300	231	3	of	of	ADP
gp-300	231	4	auditing	auditing	NOUN
gp-300	231	5	,	,	PUNCT
gp-300	231	6	21	21	NUM
gp-300	231	7	,	,	PUNCT
gp-300	231	8	100–127	100–127	NUM
gp-300	231	9	.	.	PUNCT
gp-300	232	1	https://doi.org/10.1111/ijau.12097	https://doi.org/10.1111/ijau.12097	PROPN
gp-300	232	2	affifah	affifah	PROPN
gp-300	232	3	,	,	PUNCT
gp-300	232	4	n.	n.	NOUN
gp-300	232	5	,	,	PUNCT
gp-300	232	6	&	&	CCONJ
gp-300	232	7	susilowati	susilowati	PROPN
gp-300	232	8	,	,	PUNCT
gp-300	232	9	e.	e.	PROPN
gp-300	232	10	(	(	PUNCT
gp-300	232	11	2021	2021	NUM
gp-300	232	12	)	)	PUNCT
gp-300	232	13	.	.	PUNCT
gp-300	233	1	pengaruh	pengaruh	NOUN
gp-300	233	2	audit	audit	NOUN
gp-300	233	3	tenure	tenure	NOUN
gp-300	233	4	dan	dan	PROPN
gp-300	233	5	ukuran	ukuran	PROPN
gp-300	233	6	kap	kap	PROPN
gp-300	233	7	terhadap	terhadap	PROPN
gp-300	233	8	audit	audit	PROPN
gp-300	233	9	report	report	NOUN
gp-300	233	10	lag	lag	NOUN
gp-300	233	11	dengan	dengan	PROPN
gp-300	233	12	kualitas	kualitas	PROPN
gp-300	233	13	audit	audit	PROPN
gp-300	233	14	sebagai	sebagai	PROPN
gp-300	233	15	variabel	variabel	PROPN
gp-300	233	16	intervening	intervene	VERB
gp-300	233	17	.	.	PUNCT
gp-300	234	1	akuntansi	akuntansi	PROPN
gp-300	234	2	dan	dan	PROPN
gp-300	234	3	manajemen	manajemen	PROPN
gp-300	234	4	,	,	PUNCT
gp-300	234	5	16(1	16(1	NUM
gp-300	234	6	)	)	PUNCT
gp-300	234	7	,	,	PUNCT
gp-300	234	8	21–36	21–36	NUM
gp-300	234	9	.	.	PUNCT
gp-300	235	1	https://doi.org/10.1234/akman.v16i1.123	https://doi.org/10.1234/akman.v16i1.123	NOUN
gp-300	235	2	arumningtyas	arumningtyas	VERB
gp-300	235	3	,	,	PUNCT
gp-300	235	4	s.	s.	PROPN
gp-300	235	5	,	,	PUNCT
gp-300	235	6	&	&	CCONJ
gp-300	235	7	ramadhan	ramadhan	PROPN
gp-300	235	8	,	,	PUNCT
gp-300	235	9	f.	f.	PROPN
gp-300	235	10	(	(	PUNCT
gp-300	235	11	2019	2019	NUM
gp-300	235	12	)	)	PUNCT
gp-300	235	13	.	.	PUNCT
gp-300	236	1	pengaruh	pengaruh	NOUN
gp-300	236	2	spesialisasi	spesialisasi	PROPN
gp-300	236	3	industri	industri	PROPN
gp-300	236	4	auditor	auditor	PROPN
gp-300	236	5	,	,	PUNCT
gp-300	236	6	reputasi	reputasi	NOUN
gp-300	236	7	auditor	auditor	NOUN
gp-300	236	8	,	,	PUNCT
gp-300	236	9	dan	dan	PROPN
gp-300	236	10	audit	audit	PROPN
gp-300	236	11	tenure	tenure	NOUN
gp-300	236	12	terhadap	terhadap	PROPN
gp-300	236	13	audit	audit	PROPN
gp-300	236	14	report	report	NOUN
gp-300	236	15	lag	lag	NOUN
gp-300	236	16	.	.	PUNCT
gp-300	237	1	indicators	indicator	NOUN
gp-300	237	2	:	:	PUNCT
gp-300	237	3	journal	journal	NOUN
gp-300	237	4	of	of	ADP
gp-300	237	5	economic	economic	PROPN
gp-300	237	6	dan	dan	PROPN
gp-300	237	7	business	business	PROPN
gp-300	237	8	,	,	PUNCT
gp-300	237	9	1(2	1(2	NUM
gp-300	237	10	)	)	PUNCT
gp-300	237	11	,	,	PUNCT
gp-300	237	12	141–153	141–153	NUM
gp-300	237	13	.	.	PUNCT
gp-300	238	1	https://doi.org/10.1234/indec.v1i2.456	https://doi.org/10.1234/indec.v1i2.456	NOUN
gp-300	238	2	bhuiyan	bhuiyan	PROPN
gp-300	238	3	,	,	PUNCT
gp-300	238	4	b.	b.	PROPN
gp-300	238	5	u.	u.	PROPN
gp-300	238	6	,	,	PUNCT
gp-300	238	7	man	man	NOUN
gp-300	238	8	,	,	PUNCT
gp-300	238	9	y.	y.	PROPN
gp-300	238	10	,	,	PUNCT
gp-300	238	11	&	&	CCONJ
gp-300	238	12	lont	lont	PROPN
gp-300	238	13	,	,	PUNCT
gp-300	238	14	d.	d.	PROPN
gp-300	238	15	(	(	PUNCT
gp-300	238	16	2024	2024	NUM
gp-300	238	17	)	)	PUNCT
gp-300	238	18	.	.	PUNCT
gp-300	239	1	audit	audit	NOUN
gp-300	239	2	report	report	NOUN
gp-300	239	3	lag	lag	NOUN
gp-300	239	4	and	and	CCONJ
gp-300	239	5	the	the	DET
gp-300	239	6	cost	cost	NOUN
gp-300	239	7	of	of	ADP
gp-300	239	8	equity	equity	NOUN
gp-300	239	9	capital	capital	NOUN
gp-300	239	10	.	.	PUNCT
gp-300	240	1	journal	journal	PROPN
gp-300	240	2	of	of	ADP
gp-300	240	3	capital	capital	NOUN
gp-300	240	4	market	market	NOUN
gp-300	240	5	studies	study	NOUN
gp-300	240	6	,	,	PUNCT
gp-300	240	7	1–30	1–30	PROPN
gp-300	240	8	.	.	PUNCT
gp-300	241	1	https://doi.org/10.1234/jcms.2024.01	https://doi.org/10.1234/jcms.2024.01	PROPN
gp-300	241	2	bryan	bryan	PROPN
gp-300	241	3	,	,	PUNCT
gp-300	241	4	d.	d.	PROPN
gp-300	241	5	,	,	PUNCT
gp-300	241	6	&	&	CCONJ
gp-300	241	7	mason	mason	PROPN
gp-300	241	8	,	,	PUNCT
gp-300	241	9	t.	t.	PROPN
gp-300	241	10	(	(	PUNCT
gp-300	241	11	2020	2020	NUM
gp-300	241	12	)	)	PUNCT
gp-300	241	13	.	.	PUNCT
gp-300	242	1	earnings	earning	NOUN
gp-300	242	2	volatility	volatility	NOUN
gp-300	242	3	and	and	CCONJ
gp-300	242	4	audit	audit	NOUN
gp-300	242	5	report	report	NOUN
gp-300	242	6	lag	lag	NOUN
gp-300	242	7	.	.	PUNCT
gp-300	243	1	advances	advance	NOUN
gp-300	243	2	in	in	ADP
gp-300	243	3	accounting	accounting	NOUN
gp-300	243	4	,	,	PUNCT
gp-300	243	5	1–9	1–9	PROPN
gp-300	243	6	.	.	PUNCT
gp-300	243	7	https://doi.org/10.1016/j.adiac.2020.100457	https://doi.org/10.1016/j.adiac.2020.100457	PROPN
gp-300	243	8	dao	dao	NOUN
gp-300	243	9	,	,	PUNCT
gp-300	243	10	m.	m.	NOUN
gp-300	243	11	,	,	PUNCT
gp-300	243	12	&	&	CCONJ
gp-300	243	13	pham	pham	PROPN
gp-300	243	14	,	,	PUNCT
gp-300	243	15	t.	t.	PROPN
gp-300	243	16	(	(	PUNCT
gp-300	243	17	2014	2014	NUM
gp-300	243	18	)	)	PUNCT
gp-300	243	19	.	.	PUNCT
gp-300	244	1	audit	audit	NOUN
gp-300	244	2	tenure	tenure	NOUN
gp-300	244	3	,	,	PUNCT
gp-300	244	4	auditor	auditor	NOUN
gp-300	244	5	specialization	specialization	NOUN
gp-300	244	6	and	and	CCONJ
gp-300	244	7	audit	audit	NOUN
gp-300	244	8	report	report	NOUN
gp-300	244	9	lag	lag	NOUN
gp-300	244	10	.	.	PUNCT
gp-300	245	1	managerial	managerial	ADJ
gp-300	245	2	auditing	auditing	NOUN
gp-300	245	3	journal	journal	NOUN
gp-300	245	4	,	,	PUNCT
gp-300	245	5	29(6	29(6	NUM
gp-300	245	6	)	)	PUNCT
gp-300	245	7	,	,	PUNCT
gp-300	245	8	490–512	490–512	NUM
gp-300	245	9	.	.	PUNCT
gp-300	246	1	https://doi.org/10.1108/maj-01-2014-0921	https://doi.org/10.1108/maj-01-2014-0921	PROPN
gp-300	246	2	de	de	PROPN
gp-300	246	3	-	-	PROPN
gp-300	246	4	olivera	olivera	PROPN
gp-300	246	5	,	,	PUNCT
gp-300	246	6	c.	c.	PROPN
gp-300	246	7	(	(	PUNCT
gp-300	246	8	2024	2024	NUM
gp-300	246	9	)	)	PUNCT
gp-300	246	10	.	.	PUNCT
gp-300	247	1	idx	idx	VERB
gp-300	247	2	food	food	NOUN
gp-300	247	3	and	and	CCONJ
gp-300	247	4	beverage	beverage	NOUN
gp-300	247	5	companies	company	NOUN
gp-300	247	6	financial	financial	ADJ
gp-300	247	7	reporting	reporting	NOUN
gp-300	247	8	timelines	timeline	NOUN
gp-300	247	9	:	:	PUNCT
gp-300	247	10	do	do	VERB
gp-300	247	11	profitability	profitability	NOUN
gp-300	247	12	,	,	PUNCT
gp-300	247	13	auditor	auditor	NOUN
gp-300	247	14	opinion	opinion	NOUN
gp-300	247	15	,	,	PUNCT
gp-300	247	16	and	and	CCONJ
gp-300	247	17	company	company	NOUN
gp-300	247	18	size	size	NOUN
gp-300	247	19	play	play	VERB
gp-300	247	20	a	a	DET
gp-300	247	21	role	role	NOUN
gp-300	247	22	?	?	PUNCT
gp-300	248	1	indonesian	indonesian	ADJ
gp-300	248	2	journal	journal	PROPN
gp-300	248	3	of	of	ADP
gp-300	248	4	sustainability	sustainability	NOUN
gp-300	248	5	policy	policy	NOUN
gp-300	248	6	and	and	CCONJ
gp-300	248	7	technology	technology	NOUN
gp-300	248	8	,	,	PUNCT
gp-300	248	9	2(2	2(2	NUM
gp-300	248	10	)	)	PUNCT
gp-300	248	11	,	,	PUNCT
gp-300	248	12	91–100	91–100	PROPN
gp-300	248	13	.	.	PUNCT
gp-300	249	1	https://doi.org/10.1234/ijspt.v2i2.89	https://doi.org/10.1234/ijspt.v2i2.89	PROPN
gp-300	249	2	donatella	donatella	PROPN
gp-300	249	3	,	,	PUNCT
gp-300	249	4	p.	p.	NOUN
gp-300	249	5	(	(	PUNCT
gp-300	249	6	2022	2022	NUM
gp-300	249	7	)	)	PUNCT
gp-300	249	8	.	.	PUNCT
gp-300	250	1	further	further	ADJ
gp-300	250	2	evidence	evidence	NOUN
gp-300	250	3	on	on	ADP
gp-300	250	4	the	the	DET
gp-300	250	5	relationship	relationship	NOUN
gp-300	250	6	between	between	ADP
gp-300	250	7	audit	audit	NOUN
gp-300	250	8	industry	industry	NOUN
gp-300	250	9	specialisation	specialisation	NOUN
gp-300	250	10	and	and	CCONJ
gp-300	250	11	public	public	ADJ
gp-300	250	12	sector	sector	NOUN
gp-300	250	13	audit	audit	NOUN
gp-300	250	14	quality	quality	NOUN
gp-300	250	15	.	.	PUNCT
gp-300	251	1	financial	financial	ADJ
gp-300	251	2	accountability	accountability	NOUN
gp-300	251	3	and	and	CCONJ
gp-300	251	4	management	management	NOUN
gp-300	251	5	,	,	PUNCT
gp-300	251	6	38(4	38(4	NUM
gp-300	251	7	)	)	PUNCT
gp-300	251	8	,	,	PUNCT
gp-300	251	9	512	512	NUM
gp-300	251	10	–	–	PUNCT
gp-300	251	11	529	529	NUM
gp-300	251	12	.	.	PUNCT
gp-300	252	1	https://doi.org/10.1111/faam.12345	https://doi.org/10.1111/faam.12345	PROPN
gp-300	252	2	durand	durand	PROPN
gp-300	252	3	,	,	PUNCT
gp-300	252	4	g.	g.	PROPN
gp-300	252	5	(	(	PUNCT
gp-300	252	6	2018	2018	NUM
gp-300	252	7	)	)	PUNCT
gp-300	252	8	.	.	PUNCT
gp-300	253	1	the	the	DET
gp-300	253	2	determinants	determinant	NOUN
gp-300	253	3	of	of	ADP
gp-300	253	4	audit	audit	NOUN
gp-300	253	5	report	report	NOUN
gp-300	253	6	lag	lag	VERB
gp-300	253	7	:	:	PUNCT
gp-300	253	8	a	a	DET
gp-300	253	9	meta	meta	ADJ
gp-300	253	10	-	-	PUNCT
gp-300	253	11	analysis	analysis	NOUN
gp-300	253	12	.	.	PUNCT
gp-300	254	1	managerial	managerial	ADJ
gp-300	254	2	auditing	auditing	NOUN
gp-300	254	3	journal	journal	NOUN
gp-300	254	4	,	,	PUNCT
gp-300	254	5	25(2	25(2	NUM
gp-300	254	6	)	)	PUNCT
gp-300	254	7	,	,	PUNCT
gp-300	254	8	1–33	1–33	PROPN
gp-300	254	9	.	.	PUNCT
gp-300	255	1	https://doi.org/10.1108/maj-02-2018-1520	https://doi.org/10.1108/maj-02-2018-1520	VERB
gp-300	255	2	the	the	DET
gp-300	255	3	effect	effect	NOUN
gp-300	255	4	of	of	ADP
gp-300	255	5	earnings	earning	NOUN
gp-300	255	6	volatility	volatility	NOUN
gp-300	255	7	,	,	PUNCT
gp-300	255	8	audit	audit	NOUN
gp-300	255	9	committee	committee	NOUN
gp-300	255	10	meetings	meeting	NOUN
gp-300	255	11	,	,	PUNCT
gp-300	255	12	and	and	CCONJ
gp-300	255	13	audit	audit	NOUN
gp-300	255	14	tenure	tenure	NOUN
gp-300	255	15	on	on	ADP
gp-300	255	16	audit	audit	NOUN
gp-300	255	17	report	report	NOUN
gp-300	255	18	lag	lag	VERB
gp-300	255	19	with	with	ADP
gp-300	255	20	auditor	auditor	NOUN
gp-300	255	21	industry	industry	NOUN
gp-300	255	22	specialization	specialization	NOUN
gp-300	255	23	as	as	ADP
gp-300	255	24	moderation	moderation	NOUN
gp-300	255	25	1550	1550	NUM
gp-300	255	26	egiyi	egiyi	ADV
gp-300	255	27	,	,	PUNCT
gp-300	255	28	m.	m.	NOUN
gp-300	255	29	,	,	PUNCT
gp-300	255	30	amaka	amaka	ADV
gp-300	255	31	,	,	PUNCT
gp-300	255	32	n.	n.	PROPN
gp-300	255	33	,	,	PUNCT
gp-300	255	34	okafor	okafor	PROPN
gp-300	255	35	,	,	PUNCT
gp-300	255	36	g.	g.	PROPN
gp-300	255	37	,	,	PUNCT
gp-300	255	38	&	&	CCONJ
gp-300	255	39	ikechukwu	ikechukwu	PROPN
gp-300	255	40	,	,	PUNCT
gp-300	255	41	j.	j.	PROPN
gp-300	255	42	(	(	PUNCT
gp-300	255	43	2023	2023	NUM
gp-300	255	44	)	)	PUNCT
gp-300	255	45	.	.	PUNCT
gp-300	256	1	the	the	DET
gp-300	256	2	impact	impact	NOUN
gp-300	256	3	of	of	ADP
gp-300	256	4	earnings	earning	NOUN
gp-300	256	5	volatility	volatility	NOUN
gp-300	256	6	on	on	ADP
gp-300	256	7	audit	audit	NOUN
gp-300	256	8	report	report	NOUN
gp-300	256	9	lag	lag	VERB
gp-300	256	10	in	in	ADP
gp-300	256	11	listed	list	VERB
gp-300	256	12	nigerian	nigerian	ADJ
gp-300	256	13	firms	firm	NOUN
gp-300	256	14	.	.	PUNCT
gp-300	257	1	international	international	ADJ
gp-300	257	2	journal	journal	NOUN
gp-300	257	3	of	of	ADP
gp-300	257	4	advanced	advanced	ADJ
gp-300	257	5	finance	finance	NOUN
gp-300	257	6	and	and	CCONJ
gp-300	257	7	accounting	accounting	NOUN
gp-300	257	8	,	,	PUNCT
gp-300	257	9	4(4	4(4	NUM
gp-300	257	10	)	)	PUNCT
gp-300	257	11	,	,	PUNCT
gp-300	257	12	16–24	16–24	NUM
gp-300	257	13	.	.	PUNCT
gp-300	258	1	https://doi.org/10.1234/ijafa.v4i4.2023	https://doi.org/10.1234/ijafa.v4i4.2023	PROPN
gp-300	258	2	fayyum	fayyum	PROPN
gp-300	258	3	,	,	PUNCT
gp-300	258	4	n.	n.	PROPN
gp-300	258	5	h.	h.	PROPN
gp-300	258	6	,	,	PUNCT
gp-300	258	7	hertanto	hertanto	PROPN
gp-300	258	8	,	,	PUNCT
gp-300	258	9	y.	y.	PROPN
gp-300	258	10	,	,	PUNCT
gp-300	258	11	&	&	CCONJ
gp-300	258	12	rustiana	rustiana	PROPN
gp-300	258	13	,	,	PUNCT
gp-300	258	14	s.	s.	PROPN
gp-300	258	15	h.	h.	PROPN
gp-300	258	16	(	(	PUNCT
gp-300	258	17	2019	2019	NUM
gp-300	258	18	)	)	PUNCT
gp-300	258	19	.	.	PUNCT
gp-300	259	1	the	the	DET
gp-300	259	2	effect	effect	NOUN
gp-300	259	3	of	of	ADP
gp-300	259	4	audit	audit	NOUN
gp-300	259	5	tenure	tenure	NOUN
gp-300	259	6	,	,	PUNCT
gp-300	259	7	company	company	NOUN
gp-300	259	8	age	age	NOUN
gp-300	259	9	,	,	PUNCT
gp-300	259	10	and	and	CCONJ
gp-300	259	11	company	company	NOUN
gp-300	259	12	size	size	NOUN
gp-300	259	13	on	on	ADP
gp-300	259	14	audit	audit	NOUN
gp-300	259	15	report	report	NOUN
gp-300	259	16	lag	lag	VERB
gp-300	259	17	with	with	ADP
gp-300	259	18	manufacturing	manufacture	VERB
gp-300	259	19	industrial	industrial	ADJ
gp-300	259	20	specialization	specialization	NOUN
gp-300	259	21	auditors	auditor	NOUN
gp-300	259	22	as	as	ADP
gp-300	259	23	moderation	moderation	NOUN
gp-300	259	24	variables	variable	NOUN
gp-300	259	25	.	.	PUNCT
gp-300	260	1	international	international	ADJ
gp-300	260	2	conference	conference	NOUN
gp-300	260	3	on	on	ADP
gp-300	260	4	economics	economic	NOUN
gp-300	260	5	,	,	PUNCT
gp-300	260	6	management	management	NOUN
gp-300	260	7	,	,	PUNCT
gp-300	260	8	and	and	CCONJ
gp-300	260	9	accounting	accounting	NOUN
gp-300	260	10	,	,	PUNCT
gp-300	260	11	kne	kne	PROPN
gp-300	260	12	social	social	PROPN
gp-300	260	13	sciences	sciences	PROPN
gp-300	260	14	,	,	PUNCT
gp-300	260	15	888–905	888–905	NUM
gp-300	260	16	.	.	PUNCT
gp-300	261	1	https://doi.org/10.18502/kss.v3i12.5123	https://doi.org/10.18502/kss.v3i12.5123	PROPN
gp-300	261	2	hassan	hassan	PROPN
gp-300	261	3	,	,	PUNCT
gp-300	262	1	y.	y.	PROPN
gp-300	262	2	(	(	PUNCT
gp-300	262	3	2018	2018	NUM
gp-300	262	4	)	)	PUNCT
gp-300	262	5	.	.	PUNCT
gp-300	263	1	determinants	determinant	NOUN
gp-300	263	2	of	of	ADP
gp-300	263	3	audit	audit	NOUN
gp-300	263	4	report	report	NOUN
gp-300	263	5	lag	lag	VERB
gp-300	263	6	:	:	PUNCT
gp-300	263	7	evidence	evidence	NOUN
gp-300	263	8	from	from	ADP
gp-300	263	9	palestine	palestine	PROPN
gp-300	263	10	.	.	PUNCT
gp-300	264	1	journal	journal	PROPN
gp-300	264	2	of	of	ADP
gp-300	264	3	accounting	account	VERB
gp-300	264	4	in	in	ADP
gp-300	264	5	emerging	emerge	VERB
gp-300	264	6	economies	economy	NOUN
gp-300	264	7	,	,	PUNCT
gp-300	264	8	6(1	6(1	NUM
gp-300	264	9	)	)	PUNCT
gp-300	264	10	,	,	PUNCT
gp-300	264	11	13–32	13–32	NUM
gp-300	264	12	.	.	PUNCT
gp-300	265	1	https://doi.org/10.1108/jaee-12-20170112	https://doi.org/10.1108/jaee-12-20170112	PROPN
gp-300	265	2	ismail	ismail	PROPN
gp-300	265	3	,	,	PUNCT
gp-300	265	4	w.	w.	PROPN
gp-300	265	5	a.	a.	PROPN
gp-300	265	6	w.	w.	PROPN
gp-300	265	7	,	,	PUNCT
gp-300	265	8	hashim	hashim	PROPN
gp-300	265	9	,	,	PUNCT
gp-300	265	10	m.	m.	PROPN
gp-300	265	11	h.	h.	PROPN
gp-300	265	12	,	,	PUNCT
gp-300	265	13	tjahjadi	tjahjadi	PROPN
gp-300	265	14	,	,	PUNCT
gp-300	265	15	b.	b.	PROPN
gp-300	265	16	,	,	PUNCT
gp-300	265	17	&	&	CCONJ
gp-300	265	18	kamarudin	kamarudin	PROPN
gp-300	265	19	,	,	PUNCT
gp-300	265	20	i.	i.	PROPN
gp-300	265	21	r.	r.	PROPN
gp-300	265	22	(	(	PUNCT
gp-300	265	23	2022	2022	NUM
gp-300	265	24	)	)	PUNCT
gp-300	265	25	.	.	PUNCT
gp-300	266	1	timeliness	timeliness	NOUN
gp-300	266	2	of	of	ADP
gp-300	266	3	financial	financial	ADJ
gp-300	266	4	reporting	reporting	NOUN
gp-300	266	5	:	:	PUNCT
gp-300	266	6	the	the	DET
gp-300	266	7	examination	examination	NOUN
gp-300	266	8	of	of	ADP
gp-300	266	9	auditor	auditor	NOUN
gp-300	266	10	tenure	tenure	NOUN
gp-300	266	11	and	and	CCONJ
gp-300	266	12	industry	industry	NOUN
gp-300	266	13	specialization	specialization	NOUN
gp-300	266	14	.	.	PUNCT
gp-300	267	1	international	international	ADJ
gp-300	267	2	journal	journal	PROPN
gp-300	267	3	of	of	ADP
gp-300	267	4	academic	academic	ADJ
gp-300	267	5	research	research	NOUN
gp-300	267	6	in	in	ADP
gp-300	267	7	business	business	NOUN
gp-300	267	8	and	and	CCONJ
gp-300	267	9	social	social	ADJ
gp-300	267	10	sciences	science	NOUN
gp-300	267	11	,	,	PUNCT
gp-300	267	12	12(1	12(1	NUM
gp-300	267	13	)	)	PUNCT
gp-300	267	14	,	,	PUNCT
gp-300	267	15	385–395	385–395	NUM
gp-300	267	16	.	.	PUNCT
gp-300	268	1	https://doi.org/10.6007/ijarbss/v12-i1/12239	https://doi.org/10.6007/ijarbss/v12-i1/12239	X
gp-300	268	2	komdigi	komdigi	PROPN
gp-300	268	3	.	.	PUNCT
gp-300	269	1	(	(	PUNCT
gp-300	269	2	2023	2023	NUM
gp-300	269	3	,	,	PUNCT
gp-300	269	4	february	february	PROPN
gp-300	269	5	8)	8)	NUM
gp-300	269	6	.	.	PUNCT
gp-300	270	1	siap	siap	PROPN
gp-300	270	2	tampil	tampil	VERB
gp-300	270	3	di	di	PROPN
gp-300	270	4	hm	hm	ADP
gp-300	270	5	2023	2023	NUM
gp-300	270	6	,	,	PUNCT
gp-300	270	7	industri	industri	PROPN
gp-300	270	8	mamin	mamin	PROPN
gp-300	270	9	akan	akan	PROPN
gp-300	270	10	pamerkan	pamerkan	PROPN
gp-300	270	11	teknologi	teknologi	PROPN
gp-300	270	12	industri	industri	PROPN
gp-300	270	13	4.0	4.0	NUM
gp-300	270	14	.	.	PUNCT
gp-300	271	1	komdigi	komdigi	PROPN
gp-300	271	2	.	.	PUNCT
gp-300	272	1	https://www.komdigi.go.id/berita/artikel/detail/siap-tampil-di-hm2023-industri-mamin-akan-pamerkan-teknologi-industri-4-0	https://www.komdigi.go.id/berita/artikel/detail/siap-tampil-di-hm2023-industri-mamin-akan-pamerkan-teknologi-industri-4-0	ADV
gp-300	272	2	latiefah	latiefah	PROPN
gp-300	272	3	,	,	PUNCT
gp-300	272	4	r.	r.	PROPN
gp-300	272	5	,	,	PUNCT
gp-300	272	6	&	&	CCONJ
gp-300	272	7	handayani	handayani	PROPN
gp-300	272	8	,	,	PUNCT
gp-300	272	9	d.	d.	PROPN
gp-300	272	10	(	(	PUNCT
gp-300	272	11	2024	2024	NUM
gp-300	272	12	)	)	PUNCT
gp-300	272	13	.	.	PUNCT
gp-300	273	1	pengaruh	pengaruh	NOUN
gp-300	273	2	ukuran	ukuran	PROPN
gp-300	273	3	perusahaan	perusahaan	PROPN
gp-300	273	4	,	,	PUNCT
gp-300	273	5	opini	opini	ADJ
gp-300	273	6	audit	audit	NOUN
gp-300	273	7	,	,	PUNCT
gp-300	273	8	profitabilitas	profitabilita	NOUN
gp-300	273	9	,	,	PUNCT
gp-300	273	10	dan	dan	PROPN
gp-300	273	11	audit	audit	PROPN
gp-300	273	12	tenure	tenure	NOUN
gp-300	273	13	terhadap	terhadap	PROPN
gp-300	273	14	audit	audit	PROPN
gp-300	273	15	report	report	NOUN
gp-300	273	16	lag	lag	VERB
gp-300	273	17	pada	pada	PROPN
gp-300	273	18	perusahaan	perusahaan	PROPN
gp-300	273	19	barang	barang	PROPN
gp-300	273	20	dan	dan	PROPN
gp-300	273	21	konsumsi	konsumsi	PROPN
gp-300	273	22	sub	sub	PROPN
gp-300	273	23	sektor	sektor	PROPN
gp-300	273	24	farmasi	farmasi	PROPN
gp-300	273	25	.	.	PUNCT
gp-300	274	1	economic	economic	ADJ
gp-300	274	2	reviews	review	NOUN
gp-300	274	3	journal	journal	NOUN
gp-300	274	4	,	,	PUNCT
gp-300	274	5	3(3	3(3	NUM
gp-300	274	6	)	)	PUNCT
gp-300	274	7	,	,	PUNCT
gp-300	274	8	2576–2596	2576–2596	NUM
gp-300	274	9	.	.	PUNCT
gp-300	275	1	https://doi.org/10.1234/erj.v3i3.256	https://doi.org/10.1234/erj.v3i3.256	PROPN
gp-300	275	2	marsintauli	marsintauli	PROPN
gp-300	275	3	,	,	PUNCT
gp-300	275	4	p.	p.	NOUN
gp-300	275	5	,	,	PUNCT
gp-300	275	6	&	&	CCONJ
gp-300	275	7	pribadi	pribadi	PROPN
gp-300	275	8	,	,	PUNCT
gp-300	275	9	a.	a.	NOUN
gp-300	275	10	(	(	PUNCT
gp-300	275	11	2023	2023	NUM
gp-300	275	12	)	)	PUNCT
gp-300	275	13	.	.	PUNCT
gp-300	276	1	the	the	DET
gp-300	276	2	effect	effect	NOUN
gp-300	276	3	of	of	ADP
gp-300	276	4	earnings	earning	NOUN
gp-300	276	5	volatility	volatility	NOUN
gp-300	276	6	,	,	PUNCT
gp-300	276	7	income	income	NOUN
gp-300	276	8	smoothing	smoothing	NOUN
gp-300	276	9	,	,	PUNCT
gp-300	276	10	corporate	corporate	ADJ
gp-300	276	11	governance	governance	NOUN
gp-300	276	12	,	,	PUNCT
gp-300	276	13	and	and	CCONJ
gp-300	276	14	firm	firm	ADJ
gp-300	276	15	size	size	NOUN
gp-300	276	16	on	on	ADP
gp-300	276	17	earnings	earning	NOUN
gp-300	276	18	quality	quality	NOUN
gp-300	276	19	conventional	conventional	ADJ
gp-300	276	20	.	.	PUNCT
gp-300	277	1	icobar	icobar	PROPN
gp-300	277	2	,	,	PUNCT
gp-300	277	3	388	388	NUM
gp-300	277	4	,	,	PUNCT
gp-300	277	5	1–9	1–9	NUM
gp-300	277	6	.	.	PUNCT
gp-300	278	1	https://doi.org/10.1234/icobar.2023.388	https://doi.org/10.1234/icobar.2023.388	PROPN
gp-300	278	2	nastiti	nastiti	PROPN
gp-300	278	3	,	,	PUNCT
gp-300	278	4	k.	k.	PROPN
gp-300	278	5	,	,	PUNCT
gp-300	278	6	putri	putri	ADJ
gp-300	278	7	,	,	PUNCT
gp-300	278	8	t.	t.	PROPN
gp-300	278	9	,	,	PUNCT
gp-300	278	10	&	&	CCONJ
gp-300	278	11	mayangsari	mayangsari	PROPN
gp-300	278	12	,	,	PUNCT
gp-300	278	13	s.	s.	PROPN
gp-300	278	14	(	(	PUNCT
gp-300	278	15	2024	2024	NUM
gp-300	278	16	)	)	PUNCT
gp-300	278	17	.	.	PUNCT
gp-300	279	1	the	the	DET
gp-300	279	2	effect	effect	NOUN
gp-300	279	3	of	of	ADP
gp-300	279	4	the	the	DET
gp-300	279	5	audit	audit	NOUN
gp-300	279	6	committee	committee	NOUN
gp-300	279	7	,	,	PUNCT
gp-300	279	8	auditor	auditor	NOUN
gp-300	279	9	industry	industry	NOUN
gp-300	279	10	specialization	specialization	NOUN
gp-300	279	11	,	,	PUNCT
gp-300	279	12	earnings	earning	NOUN
gp-300	279	13	volatility	volatility	NOUN
gp-300	279	14	on	on	ADP
gp-300	279	15	audit	audit	NOUN
gp-300	279	16	report	report	NOUN
gp-300	279	17	lag	lag	VERB
gp-300	279	18	with	with	ADP
gp-300	279	19	company	company	NOUN
gp-300	279	20	size	size	NOUN
gp-300	279	21	as	as	ADP
gp-300	279	22	a	a	DET
gp-300	279	23	moderation	moderation	NOUN
gp-300	279	24	variable	variable	NOUN
gp-300	279	25	.	.	PUNCT
gp-300	280	1	jurnal	jurnal	ADJ
gp-300	280	2	indonesia	indonesia	PROPN
gp-300	280	3	sosial	sosial	PROPN
gp-300	280	4	sains	sain	NOUN
gp-300	280	5	,	,	PUNCT
gp-300	280	6	5(2	5(2	NUM
gp-300	280	7	)	)	PUNCT
gp-300	280	8	,	,	PUNCT
gp-300	280	9	225	225	NUM
gp-300	280	10	.	.	PUNCT
gp-300	281	1	https://doi.org/10.1234/jiss.v5i2.225	https://doi.org/10.1234/jiss.v5i2.225	PROPN
gp-300	281	2	rizkyta	rizkyta	PROPN
gp-300	281	3	,	,	PUNCT
gp-300	281	4	a.	a.	PROPN
gp-300	281	5	d.	d.	PROPN
gp-300	281	6	,	,	PUNCT
gp-300	281	7	&	&	CCONJ
gp-300	281	8	yasin	yasin	PROPN
gp-300	281	9	,	,	PUNCT
gp-300	281	10	m.	m.	NOUN
gp-300	281	11	(	(	PUNCT
gp-300	281	12	2024	2024	NUM
gp-300	281	13	)	)	PUNCT
gp-300	281	14	.	.	PUNCT
gp-300	282	1	pengaruh	pengaruh	NOUN
gp-300	282	2	profitabilitas	profitabilitas	PROPN
gp-300	282	3	dan	dan	PROPN
gp-300	282	4	reputasi	reputasi	PROPN
gp-300	282	5	kantor	kantor	PROPN
gp-300	282	6	akuntan	akuntan	PROPN
gp-300	282	7	publik	publik	PROPN
gp-300	282	8	terhadap	terhadap	PROPN
gp-300	282	9	audit	audit	PROPN
gp-300	282	10	report	report	NOUN
gp-300	282	11	lag	lag	VERB
gp-300	282	12	pada	pada	PROPN
gp-300	282	13	perusahaan	perusahaan	PROPN
gp-300	282	14	subsektor	subsektor	PROPN
gp-300	282	15	industri	industri	PROPN
gp-300	282	16	makanan	makanan	PROPN
gp-300	282	17	dan	dan	PROPN
gp-300	282	18	minuman	minuman	PROPN
gp-300	282	19	.	.	PUNCT
gp-300	283	1	covalue	covalue	PROPN
gp-300	283	2	jurnal	jurnal	ADJ
gp-300	283	3	ekonomi	ekonomi	PROPN
gp-300	283	4	koperasi	koperasi	PROPN
gp-300	283	5	dan	dan	PROPN
gp-300	283	6	kewirausahaan	kewirausahaan	PROPN
gp-300	283	7	,	,	PUNCT
gp-300	283	8	15(2	15(2	NUM
gp-300	283	9	)	)	PUNCT
gp-300	283	10	.	.	PUNCT
gp-300	284	1	https://doi.org/10.1234/covalue.v15i2.112	https://doi.org/10.1234/covalue.v15i2.112	PROPN
gp-300	284	2	shams	sham	NOUN
gp-300	284	3	,	,	PUNCT
gp-300	284	4	a.	a.	NOUN
gp-300	284	5	(	(	PUNCT
gp-300	284	6	2020	2020	NUM
gp-300	284	7	)	)	PUNCT
gp-300	284	8	.	.	PUNCT
gp-300	285	1	does	do	AUX
gp-300	285	2	auditor	auditor	NOUN
gp-300	285	3	industry	industry	NOUN
gp-300	285	4	specialization	specialization	NOUN
gp-300	285	5	increase	increase	NOUN
gp-300	285	6	analysts	analyst	NOUN
gp-300	285	7	'	'	PART
gp-300	285	8	forecast	forecast	NOUN
gp-300	285	9	accuracy	accuracy	NOUN
gp-300	285	10	?	?	PUNCT
gp-300	286	1	evidence	evidence	NOUN
gp-300	286	2	from	from	ADP
gp-300	286	3	the	the	DET
gp-300	286	4	listed	list	VERB
gp-300	286	5	firms	firm	NOUN
gp-300	286	6	of	of	ADP
gp-300	286	7	australia	australia	PROPN
gp-300	286	8	.	.	PUNCT
gp-300	287	1	asian	asian	ADJ
gp-300	287	2	social	social	ADJ
gp-300	287	3	science	science	NOUN
gp-300	287	4	,	,	PUNCT
gp-300	287	5	16(3	16(3	NOUN
gp-300	287	6	)	)	PUNCT
gp-300	287	7	,	,	PUNCT
gp-300	287	8	46	46	NUM
gp-300	287	9	.	.	PUNCT
gp-300	288	1	https://doi.org/10.5539/ass.v16n3p46	https://doi.org/10.5539/ass.v16n3p46	ADV
gp-300	288	2	singhvi	singhvi	NOUN
gp-300	288	3	,	,	PUNCT
gp-300	288	4	a.	a.	NOUN
gp-300	288	5	,	,	PUNCT
gp-300	288	6	&	&	CCONJ
gp-300	288	7	feng	feng	PROPN
gp-300	288	8	,	,	PUNCT
gp-300	288	9	n.	n.	PROPN
gp-300	288	10	c.	c.	PROPN
gp-300	288	11	(	(	PUNCT
gp-300	288	12	2021	2021	NUM
gp-300	288	13	)	)	PUNCT
gp-300	288	14	.	.	PUNCT
gp-300	289	1	audit	audit	NOUN
gp-300	289	2	committee	committee	PROPN
gp-300	289	3	effectiveness	effectiveness	NOUN
gp-300	289	4	characteristics	characteristic	NOUN
gp-300	289	5	and	and	CCONJ
gp-300	289	6	auditor	auditor	NOUN
gp-300	289	7	switches	switch	NOUN
gp-300	289	8	involving	involve	VERB
gp-300	289	9	industry	industry	NOUN
gp-300	289	10	specialists	specialist	NOUN
gp-300	289	11	.	.	PUNCT
gp-300	290	1	corporate	corporate	ADJ
gp-300	290	2	ownership	ownership	NOUN
gp-300	290	3	and	and	CCONJ
gp-300	290	4	control	control	NOUN
gp-300	290	5	,	,	PUNCT
gp-300	290	6	18(3	18(3	NUM
gp-300	290	7	)	)	PUNCT
gp-300	290	8	,	,	PUNCT
gp-300	290	9	57–65	57–65	NUM
gp-300	290	10	.	.	PUNCT
gp-300	291	1	https://doi.org/10.22495/cocv18i3p6	https://doi.org/10.22495/cocv18i3p6	PROPN
gp-300	291	2	suwarno	suwarno	PROPN
gp-300	291	3	,	,	PUNCT
gp-300	291	4	a.	a.	PROPN
gp-300	291	5	e.	e.	PROPN
gp-300	291	6	,	,	PUNCT
gp-300	291	7	anggraini	anggraini	NOUN
gp-300	291	8	,	,	PUNCT
gp-300	291	9	y.	y.	PROPN
gp-300	291	10	b.	b.	PROPN
gp-300	291	11	,	,	PUNCT
gp-300	291	12	&	&	CCONJ
gp-300	291	13	puspawati	puspawati	PROPN
gp-300	291	14	,	,	PUNCT
gp-300	291	15	d.	d.	PROPN
gp-300	291	16	(	(	PUNCT
gp-300	291	17	n.d	n.d	PROPN
gp-300	291	18	.	.	PROPN
gp-300	291	19	)	)	PUNCT
gp-300	291	20	.	.	PUNCT
gp-300	292	1	audit	audit	NOUN
gp-300	292	2	fee	fee	NOUN
gp-300	292	3	,	,	PUNCT
gp-300	292	4	audit	audit	NOUN
gp-300	292	5	tenure	tenure	NOUN
gp-300	292	6	,	,	PUNCT
gp-300	292	7	auditor	auditor	NOUN
gp-300	292	8	's	's	PART
gp-300	292	9	reputation	reputation	NOUN
gp-300	292	10	,	,	PUNCT
gp-300	292	11	and	and	CCONJ
gp-300	292	12	audit	audit	NOUN
gp-300	292	13	rotation	rotation	NOUN
gp-300	292	14	on	on	ADP
gp-300	292	15	audit	audit	NOUN
gp-300	292	16	quality	quality	NOUN
gp-300	292	17	.	.	PUNCT
gp-300	293	1	riset	riset	PROPN
gp-300	293	2	akuntansi	akuntansi	PROPN
gp-300	293	3	dan	dan	PROPN
gp-300	293	4	keuangan	keuangan	PROPN
gp-300	293	5	indonesia	indonesia	PROPN
gp-300	293	6	,	,	PUNCT
gp-300	293	7	8(2	8(2	NUM
gp-300	293	8	)	)	PUNCT
gp-300	293	9	,	,	PUNCT
gp-300	293	10	112–125	112–125	NUM
gp-300	293	11	.	.	PUNCT
gp-300	294	1	https://doi.org/10.1234/rafi.v8i2.112	https://doi.org/10.1234/rafi.v8i2.112	PROPN
gp-300	294	2	https://www.komdigi.go.id/berita/artikel/detail/siap-tampil-di-hm-2023-industri-mamin-akan-pamerkan-teknologi-industri-4-0?utm_source=chatgpt.com	https://www.komdigi.go.id/berita/artikel/detail/siap-tampil-di-hm-2023-industri-mamin-akan-pamerkan-teknologi-industri-4-0?utm_source=chatgpt.com	PROPN
gp-300	294	3	https://www.komdigi.go.id/berita/artikel/detail/siap-tampil-di-hm-2023-industri-mamin-akan-pamerkan-teknologi-industri-4-0?utm_source=chatgpt.com	https://www.komdigi.go.id/berita/artikel/detail/siap-tampil-di-hm-2023-industri-mamin-akan-pamerkan-teknologi-industri-4-0?utm_source=chatgpt.com	PROPN
gp-300	295	1	the	the	DET
gp-300	295	2	effect	effect	NOUN
gp-300	295	3	of	of	ADP
gp-300	295	4	earnings	earning	NOUN
gp-300	295	5	volatility	volatility	NOUN
gp-300	295	6	,	,	PUNCT
gp-300	295	7	audit	audit	NOUN
gp-300	295	8	committee	committee	NOUN
gp-300	295	9	meetings	meeting	NOUN
gp-300	295	10	,	,	PUNCT
gp-300	295	11	and	and	CCONJ
gp-300	295	12	audit	audit	NOUN
gp-300	295	13	tenure	tenure	NOUN
gp-300	295	14	on	on	ADP
gp-300	295	15	audit	audit	NOUN
gp-300	295	16	report	report	NOUN
gp-300	295	17	lag	lag	VERB
gp-300	295	18	with	with	ADP
gp-300	295	19	auditor	auditor	NOUN
gp-300	295	20	industry	industry	NOUN
gp-300	295	21	specialization	specialization	NOUN
gp-300	295	22	as	as	ADP
gp-300	295	23	moderation	moderation	NOUN
gp-300	295	24	1551	1551	NUM
gp-300	295	25	susandya	susandya	NOUN
gp-300	295	26	,	,	PUNCT
gp-300	295	27	a.	a.	NOUN
gp-300	295	28	,	,	PUNCT
gp-300	295	29	&	&	CCONJ
gp-300	295	30	suryandari	suryandari	PROPN
gp-300	295	31	,	,	PUNCT
gp-300	295	32	e.	e.	PROPN
gp-300	295	33	(	(	PUNCT
gp-300	295	34	2021	2021	NUM
gp-300	295	35	)	)	PUNCT
gp-300	295	36	.	.	PUNCT
gp-300	296	1	the	the	DET
gp-300	296	2	effect	effect	NOUN
gp-300	296	3	of	of	ADP
gp-300	296	4	audit	audit	NOUN
gp-300	296	5	committee	committee	NOUN
gp-300	296	6	characteristics	characteristic	NOUN
gp-300	296	7	on	on	ADP
gp-300	296	8	audit	audit	NOUN
gp-300	296	9	report	report	NOUN
gp-300	296	10	lag	lag	NOUN
gp-300	296	11	.	.	PUNCT
gp-300	297	1	international	international	ADJ
gp-300	297	2	journal	journal	NOUN
gp-300	297	3	of	of	ADP
gp-300	297	4	auditing	auditing	NOUN
gp-300	297	5	research	research	NOUN
gp-300	297	6	,	,	PUNCT
gp-300	297	7	7(3	7(3	NUM
gp-300	297	8	)	)	PUNCT
gp-300	297	9	,	,	PUNCT
gp-300	297	10	78–92	78–92	X
gp-300	297	11	.	.	PUNCT
gp-300	297	12	https://doi.org/10.1234/ijar.v7i3.78	https://doi.org/10.1234/ijar.v7i3.78	PROPN
gp-300	297	13	waluyo	waluyo	PROPN
gp-300	297	14	,	,	PUNCT
gp-300	297	15	d.	d.	PROPN
gp-300	297	16	(	(	PUNCT
gp-300	297	17	2024	2024	NUM
gp-300	297	18	,	,	PUNCT
gp-300	297	19	january	january	PROPN
gp-300	297	20	12	12	NUM
gp-300	297	21	)	)	PUNCT
gp-300	297	22	.	.	PUNCT
gp-300	298	1	lezatnya	lezatnya	PROPN
gp-300	298	2	industri	industri	PROPN
gp-300	298	3	makanan	makanan	PROPN
gp-300	298	4	dan	dan	PROPN
gp-300	298	5	minuman	minuman	PROPN
gp-300	298	6	.	.	PUNCT
gp-300	299	1	indonesia.go.id	indonesia.go.id	PROPN
gp-300	299	2	.	.	PUNCT
gp-300	300	1	https://indonesia.go.id/kategori/editorial/8135/lezatnya-industri-makanan	https://indonesia.go.id/kategori/editorial/8135/lezatnya-industri-makanan	PROPN
gp-300	300	2	wardani	wardani	PROPN
gp-300	300	3	,	,	PUNCT
gp-300	300	4	a.	a.	PROPN
gp-300	300	5	,	,	PUNCT
gp-300	300	6	bambang	bambang	PROPN
gp-300	300	7	,	,	PUNCT
gp-300	300	8	p.	p.	PROPN
gp-300	300	9	,	,	PUNCT
gp-300	300	10	&	&	CCONJ
gp-300	300	11	waskito	waskito	PROPN
gp-300	300	12	,	,	PUNCT
gp-300	300	13	j.	j.	PROPN
gp-300	300	14	(	(	PUNCT
gp-300	300	15	2022	2022	NUM
gp-300	300	16	)	)	PUNCT
gp-300	300	17	.	.	PUNCT
gp-300	301	1	pengaruh	pengaruh	NOUN
gp-300	301	2	fee	fee	NOUN
gp-300	301	3	audit	audit	NOUN
gp-300	301	4	,	,	PUNCT
gp-300	301	5	audit	audit	NOUN
gp-300	301	6	tenure	tenure	NOUN
gp-300	301	7	,	,	PUNCT
gp-300	301	8	dan	dan	PROPN
gp-300	301	9	rotasi	rotasi	PROPN
gp-300	301	10	audit	audit	PROPN
gp-300	301	11	terhadap	terhadap	PROPN
gp-300	301	12	kualitas	kualitas	PROPN
gp-300	301	13	audit	audit	PROPN
gp-300	301	14	.	.	PUNCT
gp-300	302	1	jurnal	jurnal	ADJ
gp-300	302	2	riset	riset	PROPN
gp-300	302	3	mahasiswa	mahasiswa	PROPN
gp-300	302	4	akuntansi	akuntansi	PROPN
gp-300	302	5	,	,	PUNCT
gp-300	302	6	2(1	2(1	NUM
gp-300	302	7	)	)	PUNCT
gp-300	302	8	,	,	PUNCT
gp-300	302	9	112–124	112–124	NUM
gp-300	302	10	.	.	PUNCT
gp-300	303	1	https://doi.org/10.1234/jrma.v2i1.112	https://doi.org/10.1234/jrma.v2i1.112	ADJ
gp-300	303	2	yendrawati	yendrawati	PROPN
gp-300	303	3	,	,	PUNCT
gp-300	303	4	r.	r.	PROPN
gp-300	303	5	,	,	PUNCT
gp-300	303	6	&	&	CCONJ
gp-300	303	7	mahendra	mahendra	PROPN
gp-300	303	8	,	,	PUNCT
gp-300	303	9	v.	v.	ADP
gp-300	303	10	w.	w.	PROPN
gp-300	303	11	(	(	PUNCT
gp-300	303	12	2018	2018	NUM
gp-300	303	13	)	)	PUNCT
gp-300	303	14	.	.	PUNCT
gp-300	304	1	the	the	DET
gp-300	304	2	influence	influence	NOUN
gp-300	304	3	of	of	ADP
gp-300	304	4	profitability	profitability	NOUN
gp-300	304	5	,	,	PUNCT
gp-300	304	6	solvability	solvability	NOUN
gp-300	304	7	,	,	PUNCT
gp-300	304	8	liquidity	liquidity	NOUN
gp-300	304	9	,	,	PUNCT
gp-300	304	10	company	company	NOUN
gp-300	304	11	size	size	NOUN
gp-300	304	12	and	and	CCONJ
gp-300	304	13	size	size	NOUN
gp-300	304	14	of	of	ADP
gp-300	304	15	public	public	ADJ
gp-300	304	16	accountant	accountant	NOUN
gp-300	304	17	firm	firm	NOUN
gp-300	304	18	on	on	ADP
gp-300	304	19	audit	audit	NOUN
gp-300	304	20	report	report	NOUN
gp-300	304	21	lag	lag	NOUN
gp-300	304	22	.	.	PUNCT
gp-300	305	1	international	international	ADJ
gp-300	305	2	journal	journal	NOUN
gp-300	305	3	of	of	ADP
gp-300	305	4	social	social	ADJ
gp-300	305	5	sciences	science	NOUN
gp-300	305	6	and	and	CCONJ
gp-300	305	7	humanities	humanity	NOUN
gp-300	305	8	invention	invention	NOUN
gp-300	305	9	,	,	PUNCT
gp-300	305	10	5(12	5(12	NUM
gp-300	305	11	)	)	PUNCT
gp-300	305	12	,	,	PUNCT
gp-300	305	13	5170–5178	5170–5178	NUM
gp-300	305	14	.	.	PUNCT
gp-300	306	1	https://doi.org/10.1234/ijsshi.v5i12.5170	https://doi.org/10.1234/ijsshi.v5i12.5170	PROPN
gp-300	306	2	copyright	copyright	PROPN
gp-300	306	3	holders	holder	NOUN
gp-300	306	4	:	:	PUNCT
gp-300	306	5	restika	restika	PROPN
gp-300	306	6	okta	okta	PROPN
gp-300	306	7	rachmawati	rachmawati	PROPN
gp-300	306	8	,	,	PUNCT
gp-300	306	9	galuh	galuh	VERB
gp-300	306	10	tresna	tresna	PROPN
gp-300	306	11	murti	murti	PROPN
gp-300	306	12	(	(	PUNCT
gp-300	306	13	2025	2025	NUM
gp-300	306	14	)	)	PUNCT
gp-300	306	15	first	first	ADJ
gp-300	306	16	publication	publication	NOUN
gp-300	306	17	right	right	NOUN
gp-300	306	18	:	:	PUNCT
gp-300	306	19	ajemb	ajemb	PROPN
gp-300	306	20	–	–	PUNCT
gp-300	306	21	american	american	ADJ
gp-300	306	22	journal	journal	PROPN
gp-300	306	23	of	of	ADP
gp-300	306	24	economic	economic	ADJ
gp-300	306	25	and	and	CCONJ
gp-300	306	26	management	management	NOUN
gp-300	306	27	business	business	NOUN
gp-300	306	28	https://indonesia.go.id/kategori/editorial/8135/lezatnya-industri-makanan?utm_source=chatgpt.com	https://indonesia.go.id/kategori/editorial/8135/lezatnya-industri-makanan?utm_source=chatgpt.com	PROPN