id	sid	tid	token	lemma	pos
ajiri-2103	1	1	pa	pa	PROPN
ajiri-2103	1	2	ge	ge	PROPN
ajiri-2103	1	3	1	1	NUM
ajiri-2103	1	4	pa	pa	PROPN
ajiri-2103	1	5	ge	ge	PROPN
ajiri-2103	1	6	47	47	NUM
ajiri-2103	1	7	american	american	PROPN
ajiri-2103	1	8	journal	journal	PROPN
ajiri-2103	1	9	of	of	ADP
ajiri-2103	1	10	interdisciplinary	interdisciplinary	ADJ
ajiri-2103	1	11	research	research	NOUN
ajiri-2103	1	12	and	and	CCONJ
ajiri-2103	1	13	innovation	innovation	NOUN
ajiri-2103	1	14	(	(	PUNCT
ajiri-2103	1	15	ajiri	ajiri	NOUN
ajiri-2103	1	16	)	)	PUNCT
ajiri-2103	1	17	the	the	DET
ajiri-2103	1	18	importance	importance	NOUN
ajiri-2103	1	19	and	and	CCONJ
ajiri-2103	1	20	adoption	adoption	NOUN
ajiri-2103	1	21	of	of	ADP
ajiri-2103	1	22	international	international	ADJ
ajiri-2103	1	23	financial	financial	ADJ
ajiri-2103	1	24	reporting	reporting	NOUN
ajiri-2103	1	25	standards	standard	NOUN
ajiri-2103	1	26	(	(	PUNCT
ajiri-2103	1	27	ifrs	ifrs	NOUN
ajiri-2103	1	28	)	)	PUNCT
ajiri-2103	1	29	in	in	ADP
ajiri-2103	1	30	saudi	saudi	PROPN
ajiri-2103	1	31	arabia	arabia	PROPN
ajiri-2103	1	32	noureldaim	noureldaim	NOUN
ajiri-2103	1	33	eltayeb	eltayeb	PROPN
ajiri-2103	1	34	yousif	yousif	PROPN
ajiri-2103	1	35	elhag1	elhag1	NOUN
ajiri-2103	1	36	*	*	PUNCT
ajiri-2103	1	37	volume	volume	NOUN
ajiri-2103	1	38	2	2	NUM
ajiri-2103	1	39	issue	issue	NOUN
ajiri-2103	1	40	4	4	NUM
ajiri-2103	1	41	,	,	PUNCT
ajiri-2103	1	42	year	year	NOUN
ajiri-2103	1	43	2023	2023	NUM
ajiri-2103	1	44	issn	issn	X
ajiri-2103	1	45	:	:	PUNCT
ajiri-2103	1	46	2833	2833	NUM
ajiri-2103	1	47	-	-	SYM
ajiri-2103	1	48	2237	2237	NUM
ajiri-2103	1	49	(	(	PUNCT
ajiri-2103	1	50	online	online	ADJ
ajiri-2103	1	51	)	)	PUNCT
ajiri-2103	1	52	doi	doi	NOUN
ajiri-2103	1	53	:	:	PUNCT
ajiri-2103	1	54	https://doi.org/10.54536/ajiri.v2i4.2103	https://doi.org/10.54536/ajiri.v2i4.2103	PROPN
ajiri-2103	1	55	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	1	56	article	article	NOUN
ajiri-2103	1	57	information	information	NOUN
ajiri-2103	1	58	abstract	abstract	ADV
ajiri-2103	1	59	received	receive	VERB
ajiri-2103	1	60	:	:	PUNCT
ajiri-2103	1	61	september	september	PROPN
ajiri-2103	1	62	29	29	NUM
ajiri-2103	1	63	,	,	PUNCT
ajiri-2103	1	64	2023	2023	NUM
ajiri-2103	1	65	accepted	accept	VERB
ajiri-2103	1	66	:	:	PUNCT
ajiri-2103	1	67	october	october	PROPN
ajiri-2103	1	68	26	26	NUM
ajiri-2103	1	69	,	,	PUNCT
ajiri-2103	1	70	2023	2023	NUM
ajiri-2103	1	71	published	publish	VERB
ajiri-2103	1	72	:	:	PUNCT
ajiri-2103	1	73	october	october	PROPN
ajiri-2103	1	74	31	31	NUM
ajiri-2103	1	75	,	,	PUNCT
ajiri-2103	1	76	2023	2023	NUM
ajiri-2103	1	77	this	this	DET
ajiri-2103	1	78	study	study	NOUN
ajiri-2103	1	79	uses	use	VERB
ajiri-2103	1	80	a	a	DET
ajiri-2103	1	81	particular	particular	ADJ
ajiri-2103	1	82	institutional	institutional	ADJ
ajiri-2103	1	83	framework	framework	NOUN
ajiri-2103	1	84	to	to	PART
ajiri-2103	1	85	study	study	VERB
ajiri-2103	1	86	the	the	DET
ajiri-2103	1	87	external	external	ADJ
ajiri-2103	1	88	and	and	CCONJ
ajiri-2103	1	89	internal	internal	ADJ
ajiri-2103	1	90	mechanisms	mechanism	NOUN
ajiri-2103	1	91	.	.	PUNCT
ajiri-2103	2	1	a	a	DET
ajiri-2103	2	2	small	small	ADJ
ajiri-2103	2	3	study	study	NOUN
ajiri-2103	2	4	is	be	AUX
ajiri-2103	2	5	looking	look	VERB
ajiri-2103	2	6	into	into	ADP
ajiri-2103	2	7	the	the	DET
ajiri-2103	2	8	adoption	adoption	NOUN
ajiri-2103	2	9	of	of	ADP
ajiri-2103	2	10	“	"	PUNCT
ajiri-2103	2	11	ifrs	ifrs	NOUN
ajiri-2103	2	12	”	"	PUNCT
ajiri-2103	2	13	in	in	ADP
ajiri-2103	2	14	countries	country	NOUN
ajiri-2103	2	15	with	with	ADP
ajiri-2103	2	16	political	political	ADJ
ajiri-2103	2	17	,	,	PUNCT
ajiri-2103	2	18	economic	economic	ADJ
ajiri-2103	2	19	,	,	PUNCT
ajiri-2103	2	20	and	and	CCONJ
ajiri-2103	2	21	cultural	cultural	ADJ
ajiri-2103	2	22	ties	tie	NOUN
ajiri-2103	2	23	in	in	ADP
ajiri-2103	2	24	saudi	saudi	PROPN
ajiri-2103	2	25	arabia	arabia	PROPN
ajiri-2103	2	26	.	.	PUNCT
ajiri-2103	3	1	for	for	ADP
ajiri-2103	3	2	the	the	DET
ajiri-2103	3	3	research	research	NOUN
ajiri-2103	3	4	,	,	PUNCT
ajiri-2103	3	5	a	a	DET
ajiri-2103	3	6	pragmatic	pragmatic	ADJ
ajiri-2103	3	7	strategy	strategy	NOUN
ajiri-2103	3	8	integrating	integrate	VERB
ajiri-2103	3	9	quantitative	quantitative	ADJ
ajiri-2103	3	10	and	and	CCONJ
ajiri-2103	3	11	qualitative	qualitative	ADJ
ajiri-2103	3	12	methodologies	methodology	NOUN
ajiri-2103	3	13	was	be	AUX
ajiri-2103	3	14	made	make	VERB
ajiri-2103	3	15	.	.	PUNCT
ajiri-2103	4	1	a	a	DET
ajiri-2103	4	2	survey	survey	NOUN
ajiri-2103	4	3	was	be	AUX
ajiri-2103	4	4	used	use	VERB
ajiri-2103	4	5	to	to	PART
ajiri-2103	4	6	learn	learn	VERB
ajiri-2103	4	7	about	about	ADP
ajiri-2103	4	8	the	the	DET
ajiri-2103	4	9	selected	select	VERB
ajiri-2103	4	10	group	group	NOUN
ajiri-2103	4	11	’s	’s	PART
ajiri-2103	4	12	attitudes	attitude	NOUN
ajiri-2103	4	13	toward	toward	ADP
ajiri-2103	4	14	the	the	DET
ajiri-2103	4	15	adoption	adoption	NOUN
ajiri-2103	4	16	of	of	ADP
ajiri-2103	4	17	“	"	PUNCT
ajiri-2103	4	18	ifrs	ifrs	NOUN
ajiri-2103	4	19	”	"	PUNCT
ajiri-2103	4	20	in	in	ADP
ajiri-2103	4	21	saudi	saudi	PROPN
ajiri-2103	4	22	arabia	arabia	PROPN
ajiri-2103	4	23	.	.	PUNCT
ajiri-2103	5	1	according	accord	VERB
ajiri-2103	5	2	to	to	ADP
ajiri-2103	5	3	the	the	DET
ajiri-2103	5	4	findings	finding	NOUN
ajiri-2103	5	5	,	,	PUNCT
ajiri-2103	5	6	the	the	DET
ajiri-2103	5	7	majority	majority	NOUN
ajiri-2103	5	8	of	of	ADP
ajiri-2103	5	9	survey	survey	NOUN
ajiri-2103	5	10	participants	participant	NOUN
ajiri-2103	5	11	supported	support	VERB
ajiri-2103	5	12	“	"	PUNCT
ajiri-2103	5	13	sama	sama	NOUN
ajiri-2103	5	14	”	"	PUNCT
ajiri-2103	5	15	and	and	CCONJ
ajiri-2103	5	16	“	"	PUNCT
ajiri-2103	5	17	socpa	socpa	VERB
ajiri-2103	5	18	’s	’s	PART
ajiri-2103	5	19	”	"	PUNCT
ajiri-2103	5	20	ability	ability	NOUN
ajiri-2103	5	21	to	to	PART
ajiri-2103	5	22	adopt	adopt	VERB
ajiri-2103	5	23	“	"	PUNCT
ajiri-2103	5	24	ifrs	ifrs	NOUN
ajiri-2103	5	25	”	"	PUNCT
ajiri-2103	5	26	.	.	PUNCT
ajiri-2103	6	1	this	this	DET
ajiri-2103	6	2	research	research	NOUN
ajiri-2103	6	3	shows	show	VERB
ajiri-2103	6	4	that	that	SCONJ
ajiri-2103	6	5	the	the	DET
ajiri-2103	6	6	capital	capital	NOUN
ajiri-2103	6	7	market	market	NOUN
ajiri-2103	6	8	was	be	AUX
ajiri-2103	6	9	a	a	DET
ajiri-2103	6	10	major	major	ADJ
ajiri-2103	6	11	driver	driver	NOUN
ajiri-2103	6	12	in	in	ADP
ajiri-2103	6	13	saudi	saudi	PROPN
ajiri-2103	6	14	arabia	arabia	PROPN
ajiri-2103	6	15	’s	’s	PART
ajiri-2103	6	16	decision	decision	NOUN
ajiri-2103	6	17	to	to	PART
ajiri-2103	6	18	suspend	suspend	VERB
ajiri-2103	6	19	its	its	PRON
ajiri-2103	6	20	standard	standard	NOUN
ajiri-2103	6	21	and	and	CCONJ
ajiri-2103	6	22	also	also	ADV
ajiri-2103	6	23	that	that	SCONJ
ajiri-2103	6	24	the	the	DET
ajiri-2103	6	25	largest	large	ADJ
ajiri-2103	6	26	particular	particular	ADJ
ajiri-2103	6	27	advantage	advantage	NOUN
ajiri-2103	6	28	of	of	ADP
ajiri-2103	6	29	“	"	PUNCT
ajiri-2103	6	30	ifrs	ifrs	PROPN
ajiri-2103	6	31	”	"	PUNCT
ajiri-2103	6	32	adoption	adoption	NOUN
ajiri-2103	6	33	was	be	AUX
ajiri-2103	6	34	indeed	indeed	ADV
ajiri-2103	6	35	an	an	DET
ajiri-2103	6	36	enhancement	enhancement	NOUN
ajiri-2103	6	37	in	in	ADP
ajiri-2103	6	38	reporting	report	VERB
ajiri-2103	6	39	quality	quality	NOUN
ajiri-2103	6	40	and	and	CCONJ
ajiri-2103	6	41	transparency	transparency	NOUN
ajiri-2103	6	42	.	.	PUNCT
ajiri-2103	7	1	“	"	PUNCT
ajiri-2103	7	2	sama	sama	NOUN
ajiri-2103	7	3	”	"	PUNCT
ajiri-2103	7	4	and	and	CCONJ
ajiri-2103	7	5	“	"	PUNCT
ajiri-2103	7	6	socpa	socpa	VERB
ajiri-2103	7	7	”	"	PUNCT
ajiri-2103	7	8	choices	choice	NOUN
ajiri-2103	7	9	.	.	PUNCT
ajiri-2103	8	1	nevertheless	nevertheless	ADV
ajiri-2103	8	2	,	,	PUNCT
ajiri-2103	8	3	there	there	PRON
ajiri-2103	8	4	used	use	VERB
ajiri-2103	8	5	to	to	PART
ajiri-2103	8	6	be	be	AUX
ajiri-2103	8	7	a	a	DET
ajiri-2103	8	8	significantly	significantly	ADV
ajiri-2103	8	9	different	different	ADJ
ajiri-2103	8	10	“	"	PUNCT
ajiri-2103	8	11	(	(	PUNCT
ajiri-2103	8	12	p	p	X
ajiri-2103	8	13	=	=	NOUN
ajiri-2103	8	14	0.001	0.001	NUM
ajiri-2103	8	15	)	)	PUNCT
ajiri-2103	8	16	”	"	PUNCT
ajiri-2103	8	17	on	on	ADP
ajiri-2103	8	18	whether	whether	SCONJ
ajiri-2103	8	19	they	they	PRON
ajiri-2103	8	20	thought	think	VERB
ajiri-2103	8	21	that	that	SCONJ
ajiri-2103	8	22	financial	financial	ADJ
ajiri-2103	8	23	reports	report	NOUN
ajiri-2103	8	24	generated	generate	VERB
ajiri-2103	8	25	in	in	ADP
ajiri-2103	8	26	line	line	NOUN
ajiri-2103	8	27	with	with	ADP
ajiri-2103	8	28	“	"	PUNCT
ajiri-2103	8	29	ifrs	ifrs	PROPN
ajiri-2103	8	30	”	"	PUNCT
ajiri-2103	8	31	met	meet	VERB
ajiri-2103	8	32	the	the	DET
ajiri-2103	8	33	expectations	expectation	NOUN
ajiri-2103	8	34	of	of	ADP
ajiri-2103	8	35	the	the	DET
ajiri-2103	8	36	various	various	ADJ
ajiri-2103	8	37	stakeholders	stakeholder	NOUN
ajiri-2103	8	38	.	.	PUNCT
ajiri-2103	9	1	this	this	PRON
ajiri-2103	9	2	means	mean	VERB
ajiri-2103	9	3	that	that	SCONJ
ajiri-2103	9	4	the	the	DET
ajiri-2103	9	5	“	"	PUNCT
ajiri-2103	9	6	mann	mann	PROPN
ajiri-2103	9	7	-	-	PUNCT
ajiri-2103	9	8	whitney	whitney	PROPN
ajiri-2103	9	9	test	test	NOUN
ajiri-2103	9	10	”	"	PUNCT
ajiri-2103	9	11	now	now	ADV
ajiri-2103	9	12	shows	show	VERB
ajiri-2103	9	13	that	that	SCONJ
ajiri-2103	9	14	academics	academic	NOUN
ajiri-2103	9	15	differed	differ	VERB
ajiri-2103	9	16	significantly	significantly	ADV
ajiri-2103	9	17	from	from	ADP
ajiri-2103	9	18	the	the	DET
ajiri-2103	9	19	other	other	ADJ
ajiri-2103	9	20	3	3	NUM
ajiri-2103	9	21	groups	group	NOUN
ajiri-2103	9	22	on	on	ADP
ajiri-2103	9	23	the	the	DET
ajiri-2103	9	24	this	this	DET
ajiri-2103	9	25	-	-	PUNCT
ajiri-2103	9	26	question	question	NOUN
ajiri-2103	9	27	,	,	PUNCT
ajiri-2103	9	28	with	with	ADP
ajiri-2103	9	29	such	such	DET
ajiri-2103	9	30	a	a	DET
ajiri-2103	9	31	lower	low	ADJ
ajiri-2103	9	32	placement	placement	NOUN
ajiri-2103	9	33	estimate	estimate	NOUN
ajiri-2103	9	34	of	of	ADP
ajiri-2103	9	35	3.43	3.43	NUM
ajiri-2103	9	36	,	,	PUNCT
ajiri-2103	9	37	relating	relate	VERB
ajiri-2103	9	38	to	to	ADP
ajiri-2103	9	39	“	"	PUNCT
ajiri-2103	9	40	financial	financial	ADJ
ajiri-2103	9	41	analysts	analyst	NOUN
ajiri-2103	9	42	(	(	PUNCT
ajiri-2103	9	43	4.56	4.56	NUM
ajiri-2103	9	44	)	)	PUNCT
ajiri-2103	9	45	”	"	PUNCT
ajiri-2103	9	46	,	,	PUNCT
ajiri-2103	9	47	“	"	PUNCT
ajiri-2103	9	48	accountants	accountant	NOUN
ajiri-2103	9	49	(	(	PUNCT
ajiri-2103	9	50	4.47	4.47	NUM
ajiri-2103	9	51	)	)	PUNCT
ajiri-2103	9	52	”	"	PUNCT
ajiri-2103	9	53	,	,	PUNCT
ajiri-2103	9	54	and	and	CCONJ
ajiri-2103	9	55	“	"	PUNCT
ajiri-2103	9	56	auditors	auditor	NOUN
ajiri-2103	9	57	(	(	PUNCT
ajiri-2103	9	58	4.47	4.47	NUM
ajiri-2103	9	59	)	)	PUNCT
ajiri-2103	9	60	”	"	PUNCT
ajiri-2103	9	61	.	.	PUNCT
ajiri-2103	10	1	this	this	DET
ajiri-2103	10	2	variation	variation	NOUN
ajiri-2103	10	3	might	might	AUX
ajiri-2103	10	4	be	be	AUX
ajiri-2103	10	5	attributed	attribute	VERB
ajiri-2103	10	6	to	to	ADP
ajiri-2103	10	7	endogenous	endogenous	ADJ
ajiri-2103	10	8	internal	internal	ADJ
ajiri-2103	10	9	factors	factor	NOUN
ajiri-2103	10	10	such	such	ADJ
ajiri-2103	10	11	as	as	ADP
ajiri-2103	10	12	regulatory	regulatory	ADJ
ajiri-2103	10	13	structure	structure	NOUN
ajiri-2103	10	14	.	.	PUNCT
ajiri-2103	11	1	keywords	keyword	VERB
ajiri-2103	11	2	international	international	ADJ
ajiri-2103	11	3	financial	financial	ADJ
ajiri-2103	11	4	reporting	reporting	NOUN
ajiri-2103	11	5	standards	standard	NOUN
ajiri-2103	11	6	,	,	PUNCT
ajiri-2103	11	7	saudi	saudi	ADJ
ajiri-2103	11	8	accounting	accounting	NOUN
ajiri-2103	11	9	standards	standard	NOUN
ajiri-2103	11	10	,	,	PUNCT
ajiri-2103	11	11	international	international	ADJ
ajiri-2103	11	12	accounting	accounting	NOUN
ajiri-2103	11	13	standards	standard	NOUN
ajiri-2103	11	14	,	,	PUNCT
ajiri-2103	11	15	capital	capital	NOUN
ajiri-2103	11	16	market	market	NOUN
ajiri-2103	11	17	,	,	PUNCT
ajiri-2103	11	18	saudi	saudi	PROPN
ajiri-2103	11	19	arabia	arabia	PROPN
ajiri-2103	11	20	1	1	NUM
ajiri-2103	11	21	department	department	PROPN
ajiri-2103	11	22	of	of	ADP
ajiri-2103	11	23	business	business	PROPN
ajiri-2103	11	24	administration	administration	PROPN
ajiri-2103	11	25	,	,	PUNCT
ajiri-2103	11	26	gulf	gulf	PROPN
ajiri-2103	11	27	colleges	college	NOUN
ajiri-2103	11	28	,	,	PUNCT
ajiri-2103	11	29	king	king	PROPN
ajiri-2103	11	30	abdullah	abdullah	PROPN
ajiri-2103	11	31	rd	rd	PROPN
ajiri-2103	11	32	,	,	PUNCT
ajiri-2103	11	33	as	as	ADP
ajiri-2103	11	34	sulimaniyah	sulimaniyah	NOUN
ajiri-2103	11	35	,	,	PUNCT
ajiri-2103	11	36	hafar	hafar	ADV
ajiri-2103	11	37	al	al	PROPN
ajiri-2103	11	38	batin	batin	PROPN
ajiri-2103	11	39	39952	39952	NUM
ajiri-2103	11	40	,	,	PUNCT
ajiri-2103	11	41	saudi	saudi	PROPN
ajiri-2103	11	42	arabia	arabia	PROPN
ajiri-2103	11	43	*	*	PUNCT
ajiri-2103	11	44	corresponding	correspond	VERB
ajiri-2103	11	45	author	author	NOUN
ajiri-2103	11	46	’s	’s	PART
ajiri-2103	11	47	e	e	NOUN
ajiri-2103	11	48	-	-	NOUN
ajiri-2103	11	49	mail	mail	NOUN
ajiri-2103	11	50	:	:	PUNCT
ajiri-2103	11	51	alhajnoor@outlook.com	alhajnoor@outlook.com	X
ajiri-2103	12	1	introduction	introduction	NOUN
ajiri-2103	12	2	previous	previous	ADJ
ajiri-2103	12	3	civilizations	civilization	NOUN
ajiri-2103	12	4	were	be	AUX
ajiri-2103	12	5	established	establish	VERB
ajiri-2103	12	6	on	on	ADP
ajiri-2103	12	7	the	the	DET
ajiri-2103	12	8	basis	basis	NOUN
ajiri-2103	12	9	of	of	ADP
ajiri-2103	12	10	organization	organization	NOUN
ajiri-2103	12	11	,	,	PUNCT
ajiri-2103	12	12	laws	law	NOUN
ajiri-2103	12	13	,	,	PUNCT
ajiri-2103	12	14	and	and	CCONJ
ajiri-2103	12	15	norms	norm	NOUN
ajiri-2103	12	16	,	,	PUNCT
ajiri-2103	12	17	which	which	PRON
ajiri-2103	12	18	seem	seem	VERB
ajiri-2103	12	19	to	to	PART
ajiri-2103	12	20	be	be	AUX
ajiri-2103	12	21	the	the	DET
ajiri-2103	12	22	cornerstones	cornerstone	NOUN
ajiri-2103	12	23	of	of	ADP
ajiri-2103	12	24	every	every	DET
ajiri-2103	12	25	institution	institution	NOUN
ajiri-2103	12	26	’s	’s	PART
ajiri-2103	12	27	development	development	NOUN
ajiri-2103	12	28	(	(	PUNCT
ajiri-2103	12	29	maguad	maguad	NOUN
ajiri-2103	12	30	,	,	PUNCT
ajiri-2103	12	31	2006	2006	NUM
ajiri-2103	12	32	)	)	PUNCT
ajiri-2103	12	33	.	.	PUNCT
ajiri-2103	13	1	as	as	ADP
ajiri-2103	13	2	an	an	DET
ajiri-2103	13	3	outcome	outcome	NOUN
ajiri-2103	13	4	,	,	PUNCT
ajiri-2103	13	5	harmonizing	harmonize	VERB
ajiri-2103	13	6	accounting	accounting	NOUN
ajiri-2103	13	7	standards	standard	NOUN
ajiri-2103	13	8	in	in	ADP
ajiri-2103	13	9	financial	financial	ADJ
ajiri-2103	13	10	organizations	organization	NOUN
ajiri-2103	13	11	represented	represent	VERB
ajiri-2103	13	12	a	a	DET
ajiri-2103	13	13	significant	significant	ADJ
ajiri-2103	13	14	advancement	advancement	NOUN
ajiri-2103	13	15	in	in	ADP
ajiri-2103	13	16	accounting	accounting	NOUN
ajiri-2103	13	17	growth	growth	NOUN
ajiri-2103	13	18	.	.	PUNCT
ajiri-2103	14	1	it	it	PRON
ajiri-2103	14	2	is	be	AUX
ajiri-2103	14	3	the	the	DET
ajiri-2103	14	4	most	most	ADV
ajiri-2103	14	5	crucial	crucial	ADJ
ajiri-2103	14	6	step	step	NOUN
ajiri-2103	14	7	,	,	PUNCT
ajiri-2103	14	8	and	and	CCONJ
ajiri-2103	14	9	it	it	PRON
ajiri-2103	14	10	has	have	AUX
ajiri-2103	14	11	had	have	VERB
ajiri-2103	14	12	a	a	DET
ajiri-2103	14	13	positive	positive	ADJ
ajiri-2103	14	14	influence	influence	NOUN
ajiri-2103	14	15	on	on	ADP
ajiri-2103	14	16	financial	financial	ADJ
ajiri-2103	14	17	accounting	accounting	NOUN
ajiri-2103	14	18	around	around	ADP
ajiri-2103	14	19	the	the	DET
ajiri-2103	14	20	world	world	NOUN
ajiri-2103	14	21	in	in	ADP
ajiri-2103	14	22	recent	recent	ADJ
ajiri-2103	14	23	decades	decade	NOUN
ajiri-2103	14	24	.	.	PUNCT
ajiri-2103	15	1	as	as	ADP
ajiri-2103	15	2	a	a	DET
ajiri-2103	15	3	consequence	consequence	NOUN
ajiri-2103	15	4	,	,	PUNCT
ajiri-2103	15	5	each	each	DET
ajiri-2103	15	6	user	user	NOUN
ajiri-2103	15	7	of	of	ADP
ajiri-2103	15	8	accounting	accounting	NOUN
ajiri-2103	15	9	records	record	NOUN
ajiri-2103	15	10	may	may	AUX
ajiri-2103	15	11	accurately	accurately	ADV
ajiri-2103	15	12	put	put	VERB
ajiri-2103	15	13	,	,	PUNCT
ajiri-2103	15	14	understand	understand	VERB
ajiri-2103	15	15	,	,	PUNCT
ajiri-2103	15	16	and	and	CCONJ
ajiri-2103	15	17	evaluate	evaluate	VERB
ajiri-2103	15	18	financial	financial	ADJ
ajiri-2103	15	19	statements	statement	NOUN
ajiri-2103	15	20	for	for	ADP
ajiri-2103	15	21	various	various	ADJ
ajiri-2103	15	22	companies	company	NOUN
ajiri-2103	15	23	(	(	PUNCT
ajiri-2103	15	24	botzem	botzem	NOUN
ajiri-2103	15	25	,	,	PUNCT
ajiri-2103	15	26	2012	2012	NUM
ajiri-2103	15	27	)	)	PUNCT
ajiri-2103	15	28	.	.	PUNCT
ajiri-2103	16	1	after	after	ADP
ajiri-2103	16	2	the	the	DET
ajiri-2103	16	3	international	international	ADJ
ajiri-2103	16	4	corporation	corporation	NOUN
ajiri-2103	16	5	,	,	PUNCT
ajiri-2103	16	6	as	as	ADV
ajiri-2103	16	7	well	well	ADV
ajiri-2103	16	8	as	as	ADP
ajiri-2103	16	9	the	the	DET
ajiri-2103	16	10	trading	trading	NOUN
ajiri-2103	16	11	establishment	establishment	NOUN
ajiri-2103	16	12	,	,	PUNCT
ajiri-2103	16	13	the	the	DET
ajiri-2103	16	14	significance	significance	NOUN
ajiri-2103	16	15	of	of	ADP
ajiri-2103	16	16	harmonizing	harmonize	VERB
ajiri-2103	16	17	accounting	accounting	NOUN
ajiri-2103	16	18	procedures	procedure	NOUN
ajiri-2103	16	19	grew	grow	VERB
ajiri-2103	16	20	.	.	PUNCT
ajiri-2103	17	1	several	several	ADJ
ajiri-2103	17	2	accounting	accounting	NOUN
ajiri-2103	17	3	standards	standard	NOUN
ajiri-2103	17	4	are	be	AUX
ajiri-2103	17	5	set	set	VERB
ajiri-2103	17	6	,	,	PUNCT
ajiri-2103	17	7	each	each	PRON
ajiri-2103	17	8	with	with	ADP
ajiri-2103	17	9	advantages	advantage	NOUN
ajiri-2103	17	10	and	and	CCONJ
ajiri-2103	17	11	disadvantages	disadvantage	NOUN
ajiri-2103	17	12	.	.	PUNCT
ajiri-2103	18	1	there	there	PRON
ajiri-2103	18	2	are	be	VERB
ajiri-2103	18	3	supporters	supporter	NOUN
ajiri-2103	18	4	and	and	CCONJ
ajiri-2103	18	5	opponents	opponent	NOUN
ajiri-2103	18	6	(	(	PUNCT
ajiri-2103	18	7	ball	ball	NOUN
ajiri-2103	18	8	,	,	PUNCT
ajiri-2103	18	9	2006	2006	NUM
ajiri-2103	18	10	)	)	PUNCT
ajiri-2103	18	11	,	,	PUNCT
ajiri-2103	18	12	•	•	PRON
ajiri-2103	18	13	“	"	PUNCT
ajiri-2103	18	14	international	international	ADJ
ajiri-2103	18	15	financial	financial	ADJ
ajiri-2103	18	16	reporting	reporting	NOUN
ajiri-2103	18	17	standards	standard	NOUN
ajiri-2103	18	18	(	(	PUNCT
ajiri-2103	18	19	ifrs	ifrs	NOUN
ajiri-2103	18	20	)	)	PUNCT
ajiri-2103	18	21	”	"	PUNCT
ajiri-2103	18	22	•	•	NUM
ajiri-2103	18	23	“	"	PUNCT
ajiri-2103	18	24	generally	generally	ADV
ajiri-2103	18	25	accepted	accept	VERB
ajiri-2103	18	26	accounting	accounting	NOUN
ajiri-2103	18	27	principles	principle	NOUN
ajiri-2103	18	28	(	(	PUNCT
ajiri-2103	18	29	gaap	gaap	PROPN
ajiri-2103	18	30	)	)	PUNCT
ajiri-2103	18	31	in	in	ADP
ajiri-2103	18	32	the	the	DET
ajiri-2103	18	33	united	united	PROPN
ajiri-2103	18	34	states	states	PROPN
ajiri-2103	18	35	(	(	PUNCT
ajiri-2103	18	36	us	us	PROPN
ajiri-2103	18	37	gaap	gaap	PROPN
ajiri-2103	18	38	)	)	PUNCT
ajiri-2103	18	39	”	"	PUNCT
ajiri-2103	19	1	furthermore	furthermore	ADV
ajiri-2103	19	2	,	,	PUNCT
ajiri-2103	19	3	the	the	DET
ajiri-2103	19	4	number	number	NOUN
ajiri-2103	19	5	of	of	ADP
ajiri-2103	19	6	well	well	ADV
ajiri-2103	19	7	-	-	PUNCT
ajiri-2103	19	8	known	know	VERB
ajiri-2103	19	9	standard	standard	NOUN
ajiri-2103	19	10	-	-	PUNCT
ajiri-2103	19	11	setters	setter	NOUN
ajiri-2103	19	12	is	be	AUX
ajiri-2103	19	13	developing	develop	VERB
ajiri-2103	19	14	.	.	PUNCT
ajiri-2103	20	1	“	"	PUNCT
ajiri-2103	20	2	accounting	accounting	NOUN
ajiri-2103	20	3	principles	principle	NOUN
ajiri-2103	20	4	board	board	NOUN
ajiri-2103	20	5	(	(	PUNCT
ajiri-2103	20	6	apb	apb	PROPN
ajiri-2103	20	7	)	)	PUNCT
ajiri-2103	20	8	”	"	PUNCT
ajiri-2103	20	9	,	,	PUNCT
ajiri-2103	20	10	“	"	PUNCT
ajiri-2103	20	11	accounting	accounting	NOUN
ajiri-2103	20	12	procedures	procedure	NOUN
ajiri-2103	20	13	board	board	NOUN
ajiri-2103	20	14	(	(	PUNCT
ajiri-2103	20	15	cap	cap	NOUN
ajiri-2103	20	16	)	)	PUNCT
ajiri-2103	20	17	”	"	PUNCT
ajiri-2103	20	18	and	and	CCONJ
ajiri-2103	20	19	“	"	PUNCT
ajiri-2103	20	20	financial	financial	ADJ
ajiri-2103	20	21	accounting	accounting	NOUN
ajiri-2103	20	22	standards	standard	NOUN
ajiri-2103	20	23	board	board	NOUN
ajiri-2103	20	24	(	(	PUNCT
ajiri-2103	20	25	fasb	fasb	PROPN
ajiri-2103	20	26	)	)	PUNCT
ajiri-2103	20	27	”	"	PUNCT
ajiri-2103	20	28	(	(	PUNCT
ajiri-2103	20	29	forsyth	forsyth	PROPN
ajiri-2103	20	30	et	et	PROPN
ajiri-2103	20	31	al	al	PROPN
ajiri-2103	20	32	.	.	PROPN
ajiri-2103	20	33	,	,	PUNCT
ajiri-2103	20	34	2005	2005	NUM
ajiri-2103	20	35	)	)	PUNCT
ajiri-2103	20	36	.	.	PUNCT
ajiri-2103	21	1	however	however	ADV
ajiri-2103	21	2	,	,	PUNCT
ajiri-2103	21	3	financial	financial	ADJ
ajiri-2103	21	4	professionals	professional	NOUN
ajiri-2103	21	5	throughout	throughout	ADP
ajiri-2103	21	6	the	the	DET
ajiri-2103	21	7	world	world	NOUN
ajiri-2103	21	8	are	be	AUX
ajiri-2103	21	9	debating	debate	VERB
ajiri-2103	21	10	the	the	DET
ajiri-2103	21	11	finest	fine	ADJ
ajiri-2103	21	12	and	and	CCONJ
ajiri-2103	21	13	universally	universally	ADV
ajiri-2103	21	14	acknowledged	acknowledge	VERB
ajiri-2103	21	15	accounting	accounting	NOUN
ajiri-2103	21	16	standards	standard	NOUN
ajiri-2103	21	17	capable	capable	ADJ
ajiri-2103	21	18	of	of	ADP
ajiri-2103	21	19	constructing	construct	VERB
ajiri-2103	21	20	a	a	DET
ajiri-2103	21	21	sound	sound	ADJ
ajiri-2103	21	22	financial	financial	ADJ
ajiri-2103	21	23	system	system	NOUN
ajiri-2103	21	24	.	.	PUNCT
ajiri-2103	22	1	furthermore	furthermore	ADV
ajiri-2103	22	2	,	,	PUNCT
ajiri-2103	22	3	these	these	DET
ajiri-2103	22	4	standards	standard	NOUN
ajiri-2103	22	5	should	should	AUX
ajiri-2103	22	6	be	be	AUX
ajiri-2103	22	7	in	in	ADP
ajiri-2103	22	8	both	both	DET
ajiri-2103	22	9	businesses	business	NOUN
ajiri-2103	22	10	’	'	PUNCT
ajiri-2103	22	11	and	and	CCONJ
ajiri-2103	22	12	investors	investor	NOUN
ajiri-2103	22	13	’	’	PART
ajiri-2103	22	14	best	good	ADJ
ajiri-2103	22	15	interests	interest	NOUN
ajiri-2103	22	16	.	.	PUNCT
ajiri-2103	23	1	as	as	ADP
ajiri-2103	23	2	a	a	DET
ajiri-2103	23	3	result	result	NOUN
ajiri-2103	23	4	,	,	PUNCT
ajiri-2103	23	5	economic	economic	ADJ
ajiri-2103	23	6	experts	expert	NOUN
ajiri-2103	23	7	continued	continue	VERB
ajiri-2103	23	8	to	to	PART
ajiri-2103	23	9	examine	examine	VERB
ajiri-2103	23	10	the	the	DET
ajiri-2103	23	11	link	link	NOUN
ajiri-2103	23	12	between	between	ADP
ajiri-2103	23	13	a	a	DET
ajiri-2103	23	14	number	number	NOUN
ajiri-2103	23	15	of	of	ADP
ajiri-2103	23	16	typical	typical	ADJ
ajiri-2103	23	17	factors	factor	NOUN
ajiri-2103	23	18	and	and	CCONJ
ajiri-2103	23	19	financial	financial	ADJ
ajiri-2103	23	20	crises	crisis	NOUN
ajiri-2103	23	21	,	,	PUNCT
ajiri-2103	23	22	particularly	particularly	ADV
ajiri-2103	23	23	the	the	DET
ajiri-2103	23	24	2007/2008	2007/2008	NUM
ajiri-2103	23	25	crisis	crisis	NOUN
ajiri-2103	23	26	(	(	PUNCT
ajiri-2103	23	27	mjøset	mjøset	NOUN
ajiri-2103	23	28	,	,	PUNCT
ajiri-2103	23	29	2011	2011	NUM
ajiri-2103	23	30	)	)	PUNCT
ajiri-2103	23	31	.	.	PUNCT
ajiri-2103	24	1	previously	previously	ADV
ajiri-2103	24	2	,	,	PUNCT
ajiri-2103	24	3	every	every	DET
ajiri-2103	24	4	financial	financial	ADJ
ajiri-2103	24	5	system	system	NOUN
ajiri-2103	24	6	,	,	PUNCT
ajiri-2103	24	7	government	government	NOUN
ajiri-2103	24	8	,	,	PUNCT
ajiri-2103	24	9	or	or	CCONJ
ajiri-2103	24	10	even	even	ADV
ajiri-2103	24	11	individual	individual	ADJ
ajiri-2103	24	12	trader	trader	NOUN
ajiri-2103	24	13	had	have	VERB
ajiri-2103	24	14	their	their	PRON
ajiri-2103	24	15	accounting	accounting	NOUN
ajiri-2103	24	16	standards	standard	NOUN
ajiri-2103	24	17	and	and	CCONJ
ajiri-2103	24	18	measures	measure	NOUN
ajiri-2103	24	19	,	,	PUNCT
ajiri-2103	24	20	making	make	VERB
ajiri-2103	24	21	it	it	PRON
ajiri-2103	24	22	difficult	difficult	ADJ
ajiri-2103	24	23	for	for	SCONJ
ajiri-2103	24	24	average	average	ADJ
ajiri-2103	24	25	people	people	NOUN
ajiri-2103	24	26	and	and	CCONJ
ajiri-2103	24	27	specialists	specialist	NOUN
ajiri-2103	24	28	to	to	PART
ajiri-2103	24	29	analyze	analyze	VERB
ajiri-2103	24	30	and	and	CCONJ
ajiri-2103	24	31	evaluate	evaluate	VERB
ajiri-2103	24	32	reports	report	NOUN
ajiri-2103	24	33	of	of	ADP
ajiri-2103	24	34	other	other	ADJ
ajiri-2103	24	35	businesses	business	NOUN
ajiri-2103	24	36	(	(	PUNCT
ajiri-2103	24	37	french	french	PROPN
ajiri-2103	24	38	et	et	PROPN
ajiri-2103	24	39	al	al	PROPN
ajiri-2103	24	40	.	.	PROPN
ajiri-2103	24	41	,	,	PUNCT
ajiri-2103	24	42	2010	2010	NUM
ajiri-2103	24	43	)	)	PUNCT
ajiri-2103	24	44	.	.	PUNCT
ajiri-2103	25	1	at	at	ADP
ajiri-2103	25	2	the	the	DET
ajiri-2103	25	3	end	end	NOUN
ajiri-2103	25	4	of	of	ADP
ajiri-2103	25	5	1970	1970	NUM
ajiri-2103	25	6	,	,	PUNCT
ajiri-2103	25	7	it	it	PRON
ajiri-2103	25	8	was	be	AUX
ajiri-2103	25	9	the	the	DET
ajiri-2103	25	10	commencement	commencement	NOUN
ajiri-2103	25	11	of	of	ADP
ajiri-2103	25	12	the	the	DET
ajiri-2103	25	13	notion	notion	NOUN
ajiri-2103	25	14	of	of	ADP
ajiri-2103	25	15	“	"	PUNCT
ajiri-2103	25	16	the	the	DET
ajiri-2103	25	17	international	international	ADJ
ajiri-2103	25	18	accounting	accounting	NOUN
ajiri-2103	25	19	standards	standard	NOUN
ajiri-2103	25	20	(	(	PUNCT
ajiri-2103	25	21	ias	ias	PROPN
ajiri-2103	25	22	)	)	PUNCT
ajiri-2103	25	23	.	.	PUNCT
ajiri-2103	25	24	”	"	PUNCT
ajiri-2103	26	1	it	it	PRON
ajiri-2103	26	2	marked	mark	VERB
ajiri-2103	26	3	the	the	DET
ajiri-2103	26	4	start	start	NOUN
ajiri-2103	26	5	of	of	ADP
ajiri-2103	26	6	a	a	DET
ajiri-2103	26	7	remarkable	remarkable	ADJ
ajiri-2103	26	8	procession	procession	NOUN
ajiri-2103	26	9	.	.	PUNCT
ajiri-2103	27	1	since	since	SCONJ
ajiri-2103	27	2	then	then	ADV
ajiri-2103	27	3	,	,	PUNCT
ajiri-2103	27	4	several	several	ADJ
ajiri-2103	27	5	accounting	accounting	NOUN
ajiri-2103	27	6	standards	standard	NOUN
ajiri-2103	27	7	and	and	CCONJ
ajiri-2103	27	8	practices	practice	NOUN
ajiri-2103	27	9	,	,	PUNCT
ajiri-2103	27	10	including	include	VERB
ajiri-2103	27	11	such	such	ADJ
ajiri-2103	27	12	“	"	PUNCT
ajiri-2103	27	13	apb	apb	PROPN
ajiri-2103	27	14	,	,	PUNCT
ajiri-2103	27	15	cap	cap	NOUN
ajiri-2103	27	16	,	,	PUNCT
ajiri-2103	27	17	fasb	fasb	NOUN
ajiri-2103	27	18	,	,	PUNCT
ajiri-2103	27	19	us	us	PROPN
ajiri-2103	27	20	gaap	gaap	NOUN
ajiri-2103	27	21	,	,	PUNCT
ajiri-2103	27	22	”	"	PUNCT
ajiri-2103	27	23	and	and	CCONJ
ajiri-2103	27	24	others	other	NOUN
ajiri-2103	27	25	,	,	PUNCT
ajiri-2103	27	26	have	have	AUX
ajiri-2103	27	27	been	be	AUX
ajiri-2103	27	28	developed	develop	VERB
ajiri-2103	27	29	.	.	PUNCT
ajiri-2103	28	1	this	this	DET
ajiri-2103	28	2	multiplicity	multiplicity	NOUN
ajiri-2103	28	3	of	of	ADP
ajiri-2103	28	4	standards	standard	NOUN
ajiri-2103	28	5	perplexed	perplex	VERB
ajiri-2103	28	6	the	the	DET
ajiri-2103	28	7	banking	banking	NOUN
ajiri-2103	28	8	sector	sector	NOUN
ajiri-2103	28	9	once	once	ADV
ajiri-2103	28	10	again	again	ADV
ajiri-2103	28	11	,	,	PUNCT
ajiri-2103	28	12	necessitating	necessitate	VERB
ajiri-2103	28	13	the	the	DET
ajiri-2103	28	14	pursuit	pursuit	NOUN
ajiri-2103	28	15	and	and	CCONJ
ajiri-2103	28	16	identification	identification	NOUN
ajiri-2103	28	17	of	of	ADP
ajiri-2103	28	18	the	the	DET
ajiri-2103	28	19	optimal	optimal	ADJ
ajiri-2103	28	20	accounting	accounting	NOUN
ajiri-2103	28	21	standards	standard	NOUN
ajiri-2103	28	22	(	(	PUNCT
ajiri-2103	28	23	alyammahi	alyammahi	NOUN
ajiri-2103	28	24	,	,	PUNCT
ajiri-2103	28	25	2013	2013	NUM
ajiri-2103	28	26	)	)	PUNCT
ajiri-2103	28	27	.	.	PUNCT
ajiri-2103	29	1	to	to	PART
ajiri-2103	29	2	clear	clear	VERB
ajiri-2103	29	3	this	this	PRON
ajiri-2103	29	4	up	up	ADP
ajiri-2103	29	5	,	,	PUNCT
ajiri-2103	29	6	the	the	DET
ajiri-2103	29	7	researcher	researcher	NOUN
ajiri-2103	29	8	designed	design	VERB
ajiri-2103	29	9	a	a	DET
ajiri-2103	29	10	plethora	plethora	NOUN
ajiri-2103	29	11	of	of	ADP
ajiri-2103	29	12	studies	study	NOUN
ajiri-2103	29	13	between	between	ADP
ajiri-2103	29	14	multiple	multiple	ADJ
ajiri-2103	29	15	criteria	criterion	NOUN
ajiri-2103	29	16	.	.	PUNCT
ajiri-2103	30	1	many	many	ADJ
ajiri-2103	30	2	experts	expert	NOUN
ajiri-2103	30	3	,	,	PUNCT
ajiri-2103	30	4	notably	notably	ADV
ajiri-2103	30	5	“	"	PUNCT
ajiri-2103	30	6	bandyopadhyay	bandyopadhyay	NOUN
ajiri-2103	30	7	and	and	CCONJ
ajiri-2103	30	8	mcgee	mcgee	PROPN
ajiri-2103	30	9	”	"	PUNCT
ajiri-2103	30	10	performed	perform	VERB
ajiri-2103	30	11	among	among	ADP
ajiri-2103	30	12	the	the	DET
ajiri-2103	30	13	most	most	ADV
ajiri-2103	30	14	renowned	renowned	ADJ
ajiri-2103	30	15	comparisons	comparison	NOUN
ajiri-2103	30	16	between	between	ADP
ajiri-2103	30	17	“	"	PUNCT
ajiri-2103	30	18	ias	ias	PROPN
ajiri-2103	30	19	”	"	PUNCT
ajiri-2103	30	20	and	and	CCONJ
ajiri-2103	30	21	“	"	PUNCT
ajiri-2103	30	22	us	us	PROPN
ajiri-2103	30	23	gaap	gaap	PROPN
ajiri-2103	30	24	”	"	PUNCT
ajiri-2103	30	25	(	(	PUNCT
ajiri-2103	30	26	ebaid	ebaid	PROPN
ajiri-2103	30	27	,	,	PUNCT
ajiri-2103	30	28	2021	2021	NUM
ajiri-2103	30	29	)	)	PUNCT
ajiri-2103	30	30	.	.	PUNCT
ajiri-2103	31	1	once	once	ADV
ajiri-2103	31	2	,	,	PUNCT
ajiri-2103	31	3	they	they	PRON
ajiri-2103	31	4	noted	note	VERB
ajiri-2103	31	5	that	that	SCONJ
ajiri-2103	31	6	the	the	DET
ajiri-2103	31	7	major	major	ADJ
ajiri-2103	31	8	variation	variation	NOUN
ajiri-2103	31	9	between	between	ADP
ajiri-2103	31	10	“	"	PUNCT
ajiri-2103	31	11	ias	ias	PROPN
ajiri-2103	31	12	and	and	CCONJ
ajiri-2103	31	13	us	us	PROPN
ajiri-2103	31	14	gaap	gaap	PROPN
ajiri-2103	31	15	”	"	PUNCT
ajiri-2103	31	16	was	be	AUX
ajiri-2103	31	17	principles	principle	NOUN
ajiri-2103	31	18	-	-	PUNCT
ajiri-2103	31	19	based	base	VERB
ajiri-2103	31	20	,	,	PUNCT
ajiri-2103	31	21	whereas	whereas	SCONJ
ajiri-2103	31	22	the	the	DET
ajiri-2103	31	23	latter	latter	NOUN
ajiri-2103	31	24	is	be	AUX
ajiri-2103	31	25	rule	rule	NOUN
ajiri-2103	31	26	-	-	PUNCT
ajiri-2103	31	27	based	base	VERB
ajiri-2103	31	28	.	.	PUNCT
ajiri-2103	32	1	as	as	ADP
ajiri-2103	32	2	an	an	DET
ajiri-2103	32	3	outcome	outcome	NOUN
ajiri-2103	32	4	,	,	PUNCT
ajiri-2103	32	5	financial	financial	ADJ
ajiri-2103	32	6	experts	expert	NOUN
ajiri-2103	32	7	began	begin	VERB
ajiri-2103	32	8	to	to	PART
ajiri-2103	32	9	study	study	VERB
ajiri-2103	32	10	much	much	ADV
ajiri-2103	32	11	more	more	ADJ
ajiri-2103	32	12	about	about	ADP
ajiri-2103	32	13	the	the	DET
ajiri-2103	32	14	extent	extent	NOUN
ajiri-2103	32	15	of	of	ADP
ajiri-2103	32	16	accounting	accounting	NOUN
ajiri-2103	32	17	standards	standard	NOUN
ajiri-2103	32	18	.	.	PUNCT
ajiri-2103	33	1	recently	recently	ADV
ajiri-2103	33	2	,	,	PUNCT
ajiri-2103	33	3	“	"	PUNCT
ajiri-2103	33	4	meeks	meeks	PROPN
ajiri-2103	33	5	and	and	CCONJ
ajiri-2103	33	6	swann	swann	PROPN
ajiri-2103	33	7	”	"	PUNCT
ajiri-2103	33	8	(	(	PUNCT
ajiri-2103	33	9	2009	2009	NUM
ajiri-2103	33	10	)	)	PUNCT
ajiri-2103	33	11	established	establish	VERB
ajiri-2103	33	12	that	that	SCONJ
ajiri-2103	33	13	perhaps	perhaps	ADV
ajiri-2103	33	14	the	the	DET
ajiri-2103	33	15	degree	degree	NOUN
ajiri-2103	33	16	of	of	ADP
ajiri-2103	33	17	accounting	accounting	NOUN
ajiri-2103	33	18	standards	standard	NOUN
ajiri-2103	33	19	is	be	AUX
ajiri-2103	33	20	uncertain	uncertain	ADJ
ajiri-2103	33	21	.	.	PUNCT
ajiri-2103	34	1	“	"	PUNCT
ajiri-2103	34	2	ias	ias	PROPN
ajiri-2103	34	3	’s	’s	PART
ajiri-2103	34	4	”	"	PUNCT
ajiri-2103	34	5	replacement	replacement	NOUN
ajiri-2103	34	6	nomenclature	nomenclature	NOUN
ajiri-2103	34	7	is	be	AUX
ajiri-2103	34	8	“	"	PUNCT
ajiri-2103	34	9	ifrs	ifrs	PROPN
ajiri-2103	34	10	”	"	PUNCT
ajiri-2103	34	11	(	(	PUNCT
ajiri-2103	34	12	ijiri	ijiri	NOUN
ajiri-2103	34	13	,	,	PUNCT
ajiri-2103	34	14	2005	2005	NUM
ajiri-2103	34	15	)	)	PUNCT
ajiri-2103	34	16	.	.	PUNCT
ajiri-2103	35	1	that	that	PRON
ajiri-2103	35	2	will	will	AUX
ajiri-2103	35	3	be	be	AUX
ajiri-2103	35	4	detailed	detail	VERB
ajiri-2103	35	5	in	in	ADP
ajiri-2103	35	6	further	further	ADJ
ajiri-2103	35	7	context	context	NOUN
ajiri-2103	35	8	in	in	ADP
ajiri-2103	35	9	the	the	DET
ajiri-2103	35	10	following	follow	VERB
ajiri-2103	35	11	section	section	NOUN
ajiri-2103	35	12	.	.	PUNCT
ajiri-2103	36	1	nevertheless	nevertheless	ADV
ajiri-2103	36	2	,	,	PUNCT
ajiri-2103	36	3	after	after	SCONJ
ajiri-2103	36	4	all	all	PRON
ajiri-2103	36	5	of	of	ADP
ajiri-2103	36	6	this	this	DET
ajiri-2103	36	7	study	study	NOUN
ajiri-2103	36	8	to	to	PART
ajiri-2103	36	9	harmonize	harmonize	VERB
ajiri-2103	36	10	accounting	accounting	NOUN
ajiri-2103	36	11	standards	standard	NOUN
ajiri-2103	36	12	,	,	PUNCT
ajiri-2103	36	13	financial	financial	ADJ
ajiri-2103	36	14	experts	expert	NOUN
ajiri-2103	36	15	began	begin	VERB
ajiri-2103	36	16	to	to	PART
ajiri-2103	36	17	wonder	wonder	VERB
ajiri-2103	36	18	if	if	SCONJ
ajiri-2103	36	19	these	these	DET
ajiri-2103	36	20	regulations	regulation	NOUN
ajiri-2103	36	21	contribute	contribute	VERB
ajiri-2103	36	22	to	to	ADP
ajiri-2103	36	23	the	the	DET
ajiri-2103	36	24	development	development	NOUN
ajiri-2103	36	25	of	of	ADP
ajiri-2103	36	26	a	a	DET
ajiri-2103	36	27	pa	pa	PROPN
ajiri-2103	36	28	ge	ge	PROPN
ajiri-2103	36	29	48	48	NUM
ajiri-2103	36	30	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	36	31	am	be	AUX
ajiri-2103	36	32	.	.	PUNCT
ajiri-2103	37	1	j.	j.	PROPN
ajiri-2103	37	2	interdiscip	interdiscip	PROPN
ajiri-2103	37	3	.	.	PUNCT
ajiri-2103	38	1	res	re	NOUN
ajiri-2103	38	2	.	.	PUNCT
ajiri-2103	39	1	innov	innov	PROPN
ajiri-2103	39	2	.	.	PUNCT
ajiri-2103	40	1	2(4	2(4	NUM
ajiri-2103	40	2	)	)	PUNCT
ajiri-2103	40	3	47	47	NUM
ajiri-2103	40	4	-	-	SYM
ajiri-2103	40	5	57	57	NUM
ajiri-2103	40	6	2023	2023	NUM
ajiri-2103	40	7	solid	solid	ADJ
ajiri-2103	40	8	economic	economic	ADJ
ajiri-2103	40	9	environment	environment	NOUN
ajiri-2103	40	10	or	or	CCONJ
ajiri-2103	40	11	the	the	DET
ajiri-2103	40	12	inverse	inverse	NOUN
ajiri-2103	40	13	.	.	PUNCT
ajiri-2103	41	1	those	those	PRON
ajiri-2103	41	2	who	who	PRON
ajiri-2103	41	3	were	be	AUX
ajiri-2103	41	4	mainly	mainly	ADV
ajiri-2103	41	5	interested	interested	ADJ
ajiri-2103	41	6	in	in	ADP
ajiri-2103	41	7	the	the	DET
ajiri-2103	41	8	development	development	NOUN
ajiri-2103	41	9	of	of	ADP
ajiri-2103	41	10	accounting	accounting	NOUN
ajiri-2103	41	11	standards	standard	NOUN
ajiri-2103	41	12	in	in	ADP
ajiri-2103	41	13	economic	economic	ADJ
ajiri-2103	41	14	crises	crisis	NOUN
ajiri-2103	41	15	in	in	ADP
ajiri-2103	41	16	principle	principle	NOUN
ajiri-2103	41	17	,	,	PUNCT
ajiri-2103	41	18	and	and	CCONJ
ajiri-2103	41	19	indeed	indeed	ADV
ajiri-2103	41	20	the	the	DET
ajiri-2103	41	21	following	follow	VERB
ajiri-2103	41	22	the	the	DET
ajiri-2103	41	23	2008	2008	NUM
ajiri-2103	41	24	recession	recession	NOUN
ajiri-2103	41	25	in	in	ADP
ajiri-2103	41	26	specific	specific	ADJ
ajiri-2103	41	27	.	.	PUNCT
ajiri-2103	42	1	additionally	additionally	ADV
ajiri-2103	42	2	,	,	PUNCT
ajiri-2103	42	3	investors	investor	NOUN
ajiri-2103	42	4	started	start	VERB
ajiri-2103	42	5	wondering	wonder	VERB
ajiri-2103	42	6	if	if	SCONJ
ajiri-2103	42	7	such	such	ADJ
ajiri-2103	42	8	standards	standard	NOUN
ajiri-2103	42	9	are	be	AUX
ajiri-2103	42	10	all	all	ADV
ajiri-2103	42	11	in	in	ADP
ajiri-2103	42	12	their	their	PRON
ajiri-2103	42	13	long	long	ADJ
ajiri-2103	42	14	-	-	PUNCT
ajiri-2103	42	15	term	term	NOUN
ajiri-2103	42	16	interests	interest	NOUN
ajiri-2103	42	17	and	and	CCONJ
ajiri-2103	42	18	what	what	PRON
ajiri-2103	42	19	they	they	PRON
ajiri-2103	42	20	might	might	AUX
ajiri-2103	42	21	leverage	leverage	VERB
ajiri-2103	42	22	them	they	PRON
ajiri-2103	42	23	to	to	PART
ajiri-2103	42	24	make	make	VERB
ajiri-2103	42	25	profitable	profitable	ADJ
ajiri-2103	42	26	business	business	NOUN
ajiri-2103	42	27	decisions	decision	NOUN
ajiri-2103	42	28	or	or	CCONJ
ajiri-2103	42	29	gain	gain	NOUN
ajiri-2103	42	30	.	.	PUNCT
ajiri-2103	43	1	these	these	DET
ajiri-2103	43	2	questions	question	NOUN
ajiri-2103	43	3	served	serve	VERB
ajiri-2103	43	4	as	as	ADP
ajiri-2103	43	5	the	the	DET
ajiri-2103	43	6	foundation	foundation	NOUN
ajiri-2103	43	7	for	for	ADP
ajiri-2103	43	8	our	our	PRON
ajiri-2103	43	9	study	study	NOUN
ajiri-2103	43	10	.	.	PUNCT
ajiri-2103	44	1	the	the	DET
ajiri-2103	44	2	main	main	ADJ
ajiri-2103	44	3	objective	objective	NOUN
ajiri-2103	44	4	of	of	ADP
ajiri-2103	44	5	the	the	DET
ajiri-2103	44	6	research	research	NOUN
ajiri-2103	44	7	was	be	AUX
ajiri-2103	44	8	to	to	PART
ajiri-2103	44	9	look	look	VERB
ajiri-2103	44	10	into	into	ADP
ajiri-2103	44	11	the	the	DET
ajiri-2103	44	12	adoption	adoption	NOUN
ajiri-2103	44	13	of	of	ADP
ajiri-2103	44	14	“	"	PUNCT
ajiri-2103	44	15	ifrs	ifrs	NOUN
ajiri-2103	44	16	”	"	PUNCT
ajiri-2103	44	17	with	with	SCONJ
ajiri-2103	44	18	political	political	ADJ
ajiri-2103	44	19	,	,	PUNCT
ajiri-2103	44	20	economic	economic	ADJ
ajiri-2103	44	21	,	,	PUNCT
ajiri-2103	44	22	and	and	CCONJ
ajiri-2103	44	23	cultural	cultural	ADJ
ajiri-2103	44	24	ties	tie	NOUN
ajiri-2103	44	25	in	in	ADP
ajiri-2103	44	26	saudi	saudi	PROPN
ajiri-2103	44	27	arabia	arabia	PROPN
ajiri-2103	44	28	literature	literature	PROPN
ajiri-2103	44	29	review	review	PROPN
ajiri-2103	44	30	accounting	accounting	NOUN
ajiri-2103	44	31	has	have	VERB
ajiri-2103	44	32	a	a	DET
ajiri-2103	44	33	history	history	NOUN
ajiri-2103	44	34	as	as	ADV
ajiri-2103	44	35	old	old	ADJ
ajiri-2103	44	36	as	as	ADP
ajiri-2103	44	37	the	the	DET
ajiri-2103	44	38	business	business	NOUN
ajiri-2103	44	39	itself	itself	PRON
ajiri-2103	44	40	,	,	PUNCT
ajiri-2103	44	41	with	with	ADP
ajiri-2103	44	42	each	each	DET
ajiri-2103	44	43	country	country	NOUN
ajiri-2103	44	44	and	and	CCONJ
ajiri-2103	44	45	trader	trader	NOUN
ajiri-2103	44	46	using	use	VERB
ajiri-2103	44	47	its	its	PRON
ajiri-2103	44	48	different	different	ADJ
ajiri-2103	44	49	set	set	NOUN
ajiri-2103	44	50	of	of	ADP
ajiri-2103	44	51	accounting	accounting	NOUN
ajiri-2103	44	52	systems	system	NOUN
ajiri-2103	44	53	and	and	CCONJ
ajiri-2103	44	54	practices	practice	NOUN
ajiri-2103	44	55	.	.	PUNCT
ajiri-2103	45	1	nevertheless	nevertheless	ADV
ajiri-2103	45	2	,	,	PUNCT
ajiri-2103	45	3	the	the	DET
ajiri-2103	45	4	obvious	obvious	ADJ
ajiri-2103	45	5	continuous	continuous	ADJ
ajiri-2103	45	6	growth	growth	NOUN
ajiri-2103	45	7	of	of	ADP
ajiri-2103	45	8	worldwide	worldwide	ADJ
ajiri-2103	45	9	trading	trading	NOUN
ajiri-2103	45	10	and	and	CCONJ
ajiri-2103	45	11	industries	industry	NOUN
ajiri-2103	45	12	implies	imply	VERB
ajiri-2103	45	13	there	there	PRON
ajiri-2103	45	14	is	be	VERB
ajiri-2103	45	15	still	still	ADV
ajiri-2103	45	16	a	a	DET
ajiri-2103	45	17	need	need	NOUN
ajiri-2103	45	18	for	for	ADP
ajiri-2103	45	19	financial	financial	ADJ
ajiri-2103	45	20	reporting	reporting	NOUN
ajiri-2103	45	21	standards	standard	NOUN
ajiri-2103	45	22	.	.	PUNCT
ajiri-2103	46	1	these	these	DET
ajiri-2103	46	2	standards	standard	NOUN
ajiri-2103	46	3	are	be	AUX
ajiri-2103	46	4	issued	issue	VERB
ajiri-2103	46	5	by	by	ADP
ajiri-2103	46	6	the	the	DET
ajiri-2103	46	7	“	"	PUNCT
ajiri-2103	46	8	international	international	ADJ
ajiri-2103	46	9	accounting	accounting	NOUN
ajiri-2103	46	10	standards	standard	NOUN
ajiri-2103	46	11	board	board	NOUN
ajiri-2103	46	12	(	(	PUNCT
ajiri-2103	46	13	iasb	iasb	PROPN
ajiri-2103	46	14	)	)	PUNCT
ajiri-2103	46	15	”	"	PUNCT
ajiri-2103	46	16	,	,	PUNCT
ajiri-2103	46	17	which	which	PRON
ajiri-2103	46	18	is	be	AUX
ajiri-2103	46	19	explained	explain	VERB
ajiri-2103	46	20	as	as	ADP
ajiri-2103	46	21	“	"	PUNCT
ajiri-2103	46	22	an	an	DET
ajiri-2103	46	23	independent	independent	ADJ
ajiri-2103	46	24	standard	standard	NOUN
ajiri-2103	46	25	-	-	PUNCT
ajiri-2103	46	26	setting	set	VERB
ajiri-2103	46	27	board	board	NOUN
ajiri-2103	46	28	,	,	PUNCT
ajiri-2103	46	29	overseen	oversee	VERB
ajiri-2103	46	30	by	by	ADP
ajiri-2103	46	31	a	a	DET
ajiri-2103	46	32	geographically	geographically	ADV
ajiri-2103	46	33	and	and	CCONJ
ajiri-2103	46	34	professionally	professionally	ADV
ajiri-2103	46	35	diverse	diverse	ADJ
ajiri-2103	46	36	body	body	NOUN
ajiri-2103	46	37	of	of	ADP
ajiri-2103	46	38	trustees	trustee	NOUN
ajiri-2103	46	39	,	,	PUNCT
ajiri-2103	46	40	publicly	publicly	ADV
ajiri-2103	46	41	accountable	accountable	ADJ
ajiri-2103	46	42	for	for	ADP
ajiri-2103	46	43	a	a	DET
ajiri-2103	46	44	monitoring	monitoring	NOUN
ajiri-2103	46	45	board	board	NOUN
ajiri-2103	46	46	of	of	ADP
ajiri-2103	46	47	the	the	DET
ajiri-2103	46	48	public	public	ADJ
ajiri-2103	46	49	capital	capital	NOUN
ajiri-2103	46	50	market	market	NOUN
ajiri-2103	46	51	”	"	PUNCT
ajiri-2103	46	52	(	(	PUNCT
ajiri-2103	46	53	richardson	richardson	PROPN
ajiri-2103	46	54	&	&	CCONJ
ajiri-2103	46	55	eberlein	eberlein	PROPN
ajiri-2103	46	56	,	,	PUNCT
ajiri-2103	46	57	2011	2011	NUM
ajiri-2103	46	58	)	)	PUNCT
ajiri-2103	46	59	.	.	PUNCT
ajiri-2103	47	1	furthermore	furthermore	ADV
ajiri-2103	47	2	,	,	PUNCT
ajiri-2103	47	3	it	it	PRON
ajiri-2103	47	4	should	should	AUX
ajiri-2103	47	5	be	be	AUX
ajiri-2103	47	6	remembered	remember	VERB
ajiri-2103	47	7	that	that	SCONJ
ajiri-2103	47	8	more	more	ADJ
ajiri-2103	47	9	than	than	ADP
ajiri-2103	47	10	120	120	NUM
ajiri-2103	47	11	nations	nation	NOUN
ajiri-2103	47	12	have	have	AUX
ajiri-2103	47	13	been	be	AUX
ajiri-2103	47	14	utilizing	utilize	VERB
ajiri-2103	47	15	“	"	PUNCT
ajiri-2103	47	16	ifrss	ifrss	NOUN
ajiri-2103	47	17	”	"	PUNCT
ajiri-2103	47	18	since	since	SCONJ
ajiri-2103	47	19	2001	2001	NUM
ajiri-2103	47	20	.	.	PUNCT
ajiri-2103	48	1	the	the	DET
ajiri-2103	48	2	current	current	ADJ
ajiri-2103	48	3	state	state	NOUN
ajiri-2103	48	4	of	of	ADP
ajiri-2103	48	5	widespread	widespread	ADJ
ajiri-2103	48	6	adoption	adoption	NOUN
ajiri-2103	48	7	of	of	ADP
ajiri-2103	48	8	“	"	PUNCT
ajiri-2103	48	9	ifrs	ifrs	PROPN
ajiri-2103	48	10	”	"	PUNCT
ajiri-2103	48	11	proves	prove	VERB
ajiri-2103	48	12	its	its	PRON
ajiri-2103	48	13	significance	significance	NOUN
ajiri-2103	48	14	.	.	PUNCT
ajiri-2103	49	1	‘	'	PUNCT
ajiri-2103	49	2	zeff	zeff	PROPN
ajiri-2103	49	3	2012	2012	NUM
ajiri-2103	49	4	”	"	PUNCT
ajiri-2103	49	5	confirms	confirm	VERB
ajiri-2103	49	6	this	this	DET
ajiri-2103	49	7	symbolic	symbolic	ADJ
ajiri-2103	49	8	importance	importance	NOUN
ajiri-2103	49	9	by	by	ADP
ajiri-2103	49	10	validating	validate	VERB
ajiri-2103	49	11	that	that	SCONJ
ajiri-2103	49	12	several	several	ADJ
ajiri-2103	49	13	european	european	ADJ
ajiri-2103	49	14	countries	country	NOUN
ajiri-2103	49	15	have	have	AUX
ajiri-2103	49	16	been	be	AUX
ajiri-2103	49	17	using	use	VERB
ajiri-2103	49	18	“	"	PUNCT
ajiri-2103	49	19	ifrs	ifrs	NOUN
ajiri-2103	49	20	”	"	PUNCT
ajiri-2103	49	21	in	in	ADP
ajiri-2103	49	22	their	their	PRON
ajiri-2103	49	23	financial	financial	ADJ
ajiri-2103	49	24	accounting	accounting	NOUN
ajiri-2103	49	25	instead	instead	ADV
ajiri-2103	49	26	of	of	ADP
ajiri-2103	49	27	regional	regional	ADJ
ajiri-2103	49	28	“	"	PUNCT
ajiri-2103	49	29	gaap	gaap	NOUN
ajiri-2103	49	30	”	"	PUNCT
ajiri-2103	49	31	or	or	CCONJ
ajiri-2103	49	32	even	even	ADV
ajiri-2103	49	33	other	other	ADJ
ajiri-2103	49	34	processes	process	NOUN
ajiri-2103	49	35	like	like	ADP
ajiri-2103	49	36	“	"	PUNCT
ajiri-2103	49	37	us	us	PROPN
ajiri-2103	49	38	gaap	gaap	PROPN
ajiri-2103	49	39	”	"	PUNCT
ajiri-2103	49	40	since	since	SCONJ
ajiri-2103	49	41	these	these	DET
ajiri-2103	49	42	systems	system	NOUN
ajiri-2103	49	43	are	be	AUX
ajiri-2103	49	44	so	so	ADV
ajiri-2103	49	45	very	very	ADV
ajiri-2103	49	46	substantial	substantial	ADJ
ajiri-2103	49	47	and	and	CCONJ
ajiri-2103	49	48	notably	notably	ADV
ajiri-2103	49	49	,	,	PUNCT
ajiri-2103	49	50	the	the	DET
ajiri-2103	49	51	“	"	PUNCT
ajiri-2103	49	52	us	us	PROPN
ajiri-2103	49	53	gaap	gaap	PROPN
ajiri-2103	49	54	”	"	PUNCT
ajiri-2103	49	55	,	,	PUNCT
ajiri-2103	49	56	appeared	appear	VERB
ajiri-2103	49	57	to	to	PART
ajiri-2103	49	58	provide	provide	VERB
ajiri-2103	49	59	some	some	DET
ajiri-2103	49	60	variations	variation	NOUN
ajiri-2103	49	61	within	within	ADP
ajiri-2103	49	62	audited	audit	VERB
ajiri-2103	49	63	financial	financial	ADJ
ajiri-2103	49	64	statements	statement	NOUN
ajiri-2103	49	65	from	from	ADP
ajiri-2103	49	66	1987	1987	NUM
ajiri-2103	49	67	to	to	ADP
ajiri-2103	49	68	2000	2000	NUM
ajiri-2103	49	69	(	(	PUNCT
ajiri-2103	49	70	bakr	bakr	PROPN
ajiri-2103	49	71	&	&	CCONJ
ajiri-2103	49	72	napier	napier	PROPN
ajiri-2103	49	73	,	,	PUNCT
ajiri-2103	49	74	2022	2022	NUM
ajiri-2103	49	75	)	)	PUNCT
ajiri-2103	49	76	.	.	PUNCT
ajiri-2103	50	1	according	accord	VERB
ajiri-2103	50	2	to	to	ADP
ajiri-2103	50	3	“	"	PUNCT
ajiri-2103	50	4	zeff	zeff	PROPN
ajiri-2103	50	5	”	"	PUNCT
ajiri-2103	50	6	,	,	PUNCT
ajiri-2103	50	7	the	the	DET
ajiri-2103	50	8	“	"	PUNCT
ajiri-2103	50	9	european	european	PROPN
ajiri-2103	50	10	commission	commission	PROPN
ajiri-2103	50	11	”	"	PUNCT
ajiri-2103	50	12	ruled	rule	VERB
ajiri-2103	50	13	in	in	ADP
ajiri-2103	50	14	2000	2000	NUM
ajiri-2103	50	15	that	that	SCONJ
ajiri-2103	50	16	by	by	ADP
ajiri-2103	50	17	2005	2005	NUM
ajiri-2103	50	18	,	,	PUNCT
ajiri-2103	50	19	all	all	DET
ajiri-2103	50	20	listed	list	VERB
ajiri-2103	50	21	firms	firm	NOUN
ajiri-2103	50	22	in	in	ADP
ajiri-2103	50	23	the	the	DET
ajiri-2103	50	24	eu	eu	PROPN
ajiri-2103	50	25	must	must	AUX
ajiri-2103	50	26	use	use	VERB
ajiri-2103	50	27	“	"	PUNCT
ajiri-2103	50	28	ifrs	ifrs	NOUN
ajiri-2103	50	29	”	"	PUNCT
ajiri-2103	50	30	in	in	ADP
ajiri-2103	50	31	their	their	PRON
ajiri-2103	50	32	accounting	accounting	NOUN
ajiri-2103	50	33	standard	standard	NOUN
ajiri-2103	50	34	.	.	PUNCT
ajiri-2103	51	1	that	that	PRON
ajiri-2103	51	2	was	be	AUX
ajiri-2103	51	3	corroborated	corroborate	VERB
ajiri-2103	51	4	by	by	ADP
ajiri-2103	51	5	“	"	PUNCT
ajiri-2103	51	6	sawani	sawani	NOUN
ajiri-2103	51	7	”	"	PUNCT
ajiri-2103	51	8	(	(	PUNCT
ajiri-2103	51	9	2009	2009	NUM
ajiri-2103	51	10	)	)	PUNCT
ajiri-2103	51	11	,	,	PUNCT
ajiri-2103	51	12	who	who	PRON
ajiri-2103	51	13	stated	state	VERB
ajiri-2103	51	14	that	that	SCONJ
ajiri-2103	51	15	the	the	DET
ajiri-2103	51	16	demand	demand	NOUN
ajiri-2103	51	17	for	for	ADP
ajiri-2103	51	18	“	"	PUNCT
ajiri-2103	51	19	international	international	ADJ
ajiri-2103	51	20	accounting	accounting	NOUN
ajiri-2103	51	21	standards	standard	NOUN
ajiri-2103	51	22	”	"	PUNCT
ajiri-2103	51	23	first	first	ADV
ajiri-2103	51	24	appeared	appear	VERB
ajiri-2103	51	25	towards	towards	ADP
ajiri-2103	51	26	the	the	DET
ajiri-2103	51	27	end	end	NOUN
ajiri-2103	51	28	of	of	ADP
ajiri-2103	51	29	the	the	DET
ajiri-2103	51	30	1960s	1960	NOUN
ajiri-2103	51	31	,	,	PUNCT
ajiri-2103	51	32	when	when	SCONJ
ajiri-2103	51	33	a	a	DET
ajiri-2103	51	34	group	group	NOUN
ajiri-2103	51	35	of	of	ADP
ajiri-2103	51	36	accounting	accounting	NOUN
ajiri-2103	51	37	experts	expert	NOUN
ajiri-2103	51	38	saw	see	VERB
ajiri-2103	51	39	the	the	DET
ajiri-2103	51	40	need	need	NOUN
ajiri-2103	51	41	as	as	SCONJ
ajiri-2103	51	42	marketplaces	marketplace	NOUN
ajiri-2103	51	43	without	without	ADP
ajiri-2103	51	44	boundaries	boundary	NOUN
ajiri-2103	51	45	began	begin	VERB
ajiri-2103	51	46	to	to	PART
ajiri-2103	51	47	emerge	emerge	VERB
ajiri-2103	51	48	(	(	PUNCT
ajiri-2103	51	49	schutte	schutte	NOUN
ajiri-2103	51	50	&	&	CCONJ
ajiri-2103	51	51	buys	buy	NOUN
ajiri-2103	51	52	,	,	PUNCT
ajiri-2103	51	53	2011	2011	NUM
ajiri-2103	51	54	)	)	PUNCT
ajiri-2103	51	55	.	.	PUNCT
ajiri-2103	52	1	even	even	ADV
ajiri-2103	52	2	though	though	SCONJ
ajiri-2103	52	3	it	it	PRON
ajiri-2103	52	4	was	be	AUX
ajiri-2103	52	5	similar	similar	ADJ
ajiri-2103	52	6	to	to	ADP
ajiri-2103	52	7	the	the	DET
ajiri-2103	52	8	frameworks	framework	NOUN
ajiri-2103	52	9	of	of	ADP
ajiri-2103	52	10	the	the	DET
ajiri-2103	52	11	uk	uk	PROPN
ajiri-2103	52	12	and	and	CCONJ
ajiri-2103	52	13	australia	australia	PROPN
ajiri-2103	52	14	,	,	PUNCT
ajiri-2103	52	15	as	as	ADV
ajiri-2103	52	16	well	well	ADV
ajiri-2103	52	17	as	as	ADP
ajiri-2103	52	18	the	the	DET
ajiri-2103	52	19	“	"	PUNCT
ajiri-2103	52	20	financial	financial	ADJ
ajiri-2103	52	21	accounting	accounting	NOUN
ajiri-2103	52	22	standards	standards	PROPN
ajiri-2103	52	23	board	board	NOUN
ajiri-2103	52	24	”	"	PUNCT
ajiri-2103	52	25	of	of	ADP
ajiri-2103	52	26	the	the	DET
ajiri-2103	52	27	u.s	u.s	PROPN
ajiri-2103	52	28	.	.	PROPN
ajiri-2103	52	29	,	,	PUNCT
ajiri-2103	52	30	the	the	DET
ajiri-2103	52	31	“	"	PUNCT
ajiri-2103	52	32	international	international	ADJ
ajiri-2103	52	33	accounting	accounting	NOUN
ajiri-2103	52	34	standards	standard	NOUN
ajiri-2103	52	35	committee	committee	PROPN
ajiri-2103	52	36	(	(	PUNCT
ajiri-2103	52	37	iasc	iasc	PROPN
ajiri-2103	52	38	)	)	PUNCT
ajiri-2103	52	39	”	"	PUNCT
ajiri-2103	52	40	was	be	AUX
ajiri-2103	52	41	established	establish	VERB
ajiri-2103	52	42	in	in	ADP
ajiri-2103	52	43	1981	1981	NUM
ajiri-2103	52	44	just	just	ADV
ajiri-2103	52	45	a	a	DET
ajiri-2103	52	46	proposed	propose	VERB
ajiri-2103	52	47	plan	plan	NOUN
ajiri-2103	52	48	of	of	ADP
ajiri-2103	52	49	accounting	accounting	NOUN
ajiri-2103	52	50	boards	board	NOUN
ajiri-2103	52	51	from	from	ADP
ajiri-2103	52	52	“	"	PUNCT
ajiri-2103	52	53	germany	germany	PROPN
ajiri-2103	52	54	,	,	PUNCT
ajiri-2103	52	55	australia	australia	PROPN
ajiri-2103	52	56	,	,	PUNCT
ajiri-2103	52	57	france	france	PROPN
ajiri-2103	52	58	,	,	PUNCT
ajiri-2103	52	59	canada	canada	PROPN
ajiri-2103	52	60	,	,	PUNCT
ajiri-2103	52	61	the	the	DET
ajiri-2103	52	62	united	united	PROPN
ajiri-2103	52	63	kingdom	kingdom	PROPN
ajiri-2103	52	64	,	,	PUNCT
ajiri-2103	52	65	japan	japan	PROPN
ajiri-2103	52	66	,	,	PUNCT
ajiri-2103	52	67	the	the	DET
ajiri-2103	52	68	netherlands	netherlands	PROPN
ajiri-2103	52	69	,	,	PUNCT
ajiri-2103	52	70	and	and	CCONJ
ajiri-2103	52	71	mexico	mexico	PROPN
ajiri-2103	52	72	”	"	PUNCT
ajiri-2103	52	73	(	(	PUNCT
ajiri-2103	52	74	manao	manao	PROPN
ajiri-2103	52	75	,	,	PUNCT
ajiri-2103	52	76	1995	1995	NUM
ajiri-2103	52	77	)	)	PUNCT
ajiri-2103	52	78	.	.	PUNCT
ajiri-2103	53	1	the	the	DET
ajiri-2103	53	2	author	author	NOUN
ajiri-2103	53	3	adds	add	VERB
ajiri-2103	53	4	that	that	SCONJ
ajiri-2103	53	5	starting	start	VERB
ajiri-2103	53	6	in	in	ADP
ajiri-2103	53	7	1970	1970	NUM
ajiri-2103	53	8	,	,	PUNCT
ajiri-2103	53	9	the	the	DET
ajiri-2103	53	10	“	"	PUNCT
ajiri-2103	53	11	iasc	iasc	PROPN
ajiri-2103	53	12	”	"	PUNCT
ajiri-2103	53	13	produced	produce	VERB
ajiri-2103	53	14	over	over	ADP
ajiri-2103	53	15	40	40	NUM
ajiri-2103	53	16	standards	standard	NOUN
ajiri-2103	53	17	yet	yet	ADV
ajiri-2103	53	18	to	to	PART
ajiri-2103	53	19	be	be	AUX
ajiri-2103	53	20	applied	apply	VERB
ajiri-2103	53	21	within	within	ADP
ajiri-2103	53	22	in	in	ADP
ajiri-2103	53	23	majority	majority	NOUN
ajiri-2103	53	24	of	of	ADP
ajiri-2103	53	25	other	other	ADJ
ajiri-2103	53	26	countries	country	NOUN
ajiri-2103	53	27	,	,	PUNCT
ajiri-2103	53	28	which	which	PRON
ajiri-2103	53	29	chose	choose	VERB
ajiri-2103	53	30	to	to	PART
ajiri-2103	53	31	operate	operate	VERB
ajiri-2103	53	32	according	accord	VERB
ajiri-2103	53	33	to	to	ADP
ajiri-2103	53	34	their	their	PRON
ajiri-2103	53	35	system	system	NOUN
ajiri-2103	53	36	.	.	PUNCT
ajiri-2103	54	1	in	in	ADP
ajiri-2103	54	2	1990	1990	NUM
ajiri-2103	54	3	,	,	PUNCT
ajiri-2103	54	4	italy	italy	PROPN
ajiri-2103	54	5	,	,	PUNCT
ajiri-2103	54	6	belgium	belgium	PROPN
ajiri-2103	54	7	,	,	PUNCT
ajiri-2103	54	8	france	france	PROPN
ajiri-2103	54	9	,	,	PUNCT
ajiri-2103	54	10	and	and	CCONJ
ajiri-2103	54	11	germany	germany	PROPN
ajiri-2103	54	12	led	lead	VERB
ajiri-2103	54	13	the	the	DET
ajiri-2103	54	14	european	european	ADJ
ajiri-2103	54	15	countries	country	NOUN
ajiri-2103	54	16	in	in	ADP
ajiri-2103	54	17	adopting	adopt	VERB
ajiri-2103	54	18	“	"	PUNCT
ajiri-2103	54	19	ias	ias	PROPN
ajiri-2103	54	20	”	"	PUNCT
ajiri-2103	54	21	(	(	PUNCT
ajiri-2103	54	22	sawani	sawani	NOUN
ajiri-2103	54	23	,	,	PUNCT
ajiri-2103	54	24	2009	2009	NUM
ajiri-2103	54	25	)	)	PUNCT
ajiri-2103	54	26	.	.	PUNCT
ajiri-2103	55	1	nevertheless	nevertheless	ADV
ajiri-2103	55	2	,	,	PUNCT
ajiri-2103	55	3	according	accord	VERB
ajiri-2103	55	4	to	to	ADP
ajiri-2103	55	5	“	"	PUNCT
ajiri-2103	55	6	sawani	sawani	NOUN
ajiri-2103	55	7	,	,	PUNCT
ajiri-2103	55	8	”	"	PUNCT
ajiri-2103	55	9	ifrs	ifrs	NOUN
ajiri-2103	55	10	suffers	suffer	VERB
ajiri-2103	55	11	from	from	ADP
ajiri-2103	55	12	the	the	DET
ajiri-2103	55	13	lack	lack	NOUN
ajiri-2103	55	14	of	of	ADP
ajiri-2103	55	15	legitimate	legitimate	ADJ
ajiri-2103	55	16	authority	authority	NOUN
ajiri-2103	55	17	.	.	PUNCT
ajiri-2103	56	1	moreover	moreover	ADV
ajiri-2103	56	2	,	,	PUNCT
ajiri-2103	56	3	the	the	DET
ajiri-2103	56	4	author	author	NOUN
ajiri-2103	56	5	continues	continue	VERB
ajiri-2103	56	6	,	,	PUNCT
ajiri-2103	56	7	“	"	PUNCT
ajiri-2103	56	8	iasc	iasc	PROPN
ajiri-2103	56	9	”	"	PUNCT
ajiri-2103	56	10	restructured	restructure	VERB
ajiri-2103	56	11	in	in	ADP
ajiri-2103	56	12	2001	2001	NUM
ajiri-2103	56	13	to	to	PART
ajiri-2103	56	14	become	become	VERB
ajiri-2103	56	15	the	the	DET
ajiri-2103	56	16	“	"	PUNCT
ajiri-2103	56	17	iasb	iasb	NOUN
ajiri-2103	56	18	,	,	PUNCT
ajiri-2103	56	19	”	"	PUNCT
ajiri-2103	56	20	which	which	PRON
ajiri-2103	56	21	produced	produce	VERB
ajiri-2103	56	22	“	"	PUNCT
ajiri-2103	56	23	ifrs	ifrs	NOUN
ajiri-2103	56	24	”	"	PUNCT
ajiri-2103	56	25	to	to	PART
ajiri-2103	56	26	supplement	supplement	VERB
ajiri-2103	56	27	and	and	CCONJ
ajiri-2103	56	28	advise	advise	VERB
ajiri-2103	56	29	“	"	PUNCT
ajiri-2103	56	30	ias	ias	PROPN
ajiri-2103	56	31	.	.	PUNCT
ajiri-2103	56	32	”	"	PUNCT
ajiri-2103	56	33	top	top	ADJ
ajiri-2103	56	34	companies	company	NOUN
ajiri-2103	56	35	in	in	ADP
ajiri-2103	56	36	the	the	DET
ajiri-2103	56	37	“	"	PUNCT
ajiri-2103	56	38	european	european	PROPN
ajiri-2103	56	39	union	union	PROPN
ajiri-2103	56	40	”	"	PUNCT
ajiri-2103	56	41	were	be	AUX
ajiri-2103	56	42	expected	expect	VERB
ajiri-2103	56	43	to	to	PART
ajiri-2103	56	44	prepare	prepare	VERB
ajiri-2103	56	45	financial	financial	ADJ
ajiri-2103	56	46	statements	statement	NOUN
ajiri-2103	56	47	in	in	ADP
ajiri-2103	56	48	compliance	compliance	NOUN
ajiri-2103	56	49	with	with	ADP
ajiri-2103	56	50	“	"	PUNCT
ajiri-2103	56	51	ifrs	ifrs	NOUN
ajiri-2103	56	52	”	"	PUNCT
ajiri-2103	56	53	in	in	ADP
ajiri-2103	56	54	2005	2005	NUM
ajiri-2103	56	55	.	.	PUNCT
ajiri-2103	57	1	“	"	PUNCT
ajiri-2103	57	2	ojo	ojo	NOUN
ajiri-2103	57	3	(	(	PUNCT
ajiri-2103	57	4	2010	2010	NUM
ajiri-2103	57	5	)	)	PUNCT
ajiri-2103	57	6	”	"	PUNCT
ajiri-2103	57	7	agreed	agree	VERB
ajiri-2103	57	8	with	with	ADP
ajiri-2103	57	9	sawani	sawani	NOUN
ajiri-2103	57	10	as	as	ADP
ajiri-2103	57	11	ifrs	ifrs	NOUN
ajiri-2103	57	12	adoption	adoption	NOUN
ajiri-2103	57	13	may	may	AUX
ajiri-2103	57	14	have	have	AUX
ajiri-2103	57	15	started	start	VERB
ajiri-2103	57	16	in	in	ADP
ajiri-2103	57	17	2005	2005	NUM
ajiri-2103	57	18	(	(	PUNCT
ajiri-2103	57	19	elmghaamez	elmghaamez	NOUN
ajiri-2103	57	20	,	,	PUNCT
ajiri-2103	57	21	2019	2019	NUM
ajiri-2103	57	22	)	)	PUNCT
ajiri-2103	57	23	.	.	PUNCT
ajiri-2103	58	1	nevertheless	nevertheless	ADV
ajiri-2103	58	2	,	,	PUNCT
ajiri-2103	58	3	ojo	ojo	NOUN
ajiri-2103	58	4	claims	claim	VERB
ajiri-2103	58	5	that	that	SCONJ
ajiri-2103	58	6	the	the	DET
ajiri-2103	58	7	iasb	iasb	NOUN
ajiri-2103	58	8	has	have	AUX
ajiri-2103	58	9	never	never	ADV
ajiri-2103	58	10	had	have	VERB
ajiri-2103	58	11	a	a	DET
ajiri-2103	58	12	compliance	compliance	NOUN
ajiri-2103	58	13	mechanism	mechanism	NOUN
ajiri-2103	58	14	despite	despite	SCONJ
ajiri-2103	58	15	the	the	DET
ajiri-2103	58	16	fact	fact	NOUN
ajiri-2103	58	17	that	that	SCONJ
ajiri-2103	58	18	there	there	PRON
ajiri-2103	58	19	have	have	AUX
ajiri-2103	58	20	been	be	AUX
ajiri-2103	58	21	several	several	ADJ
ajiri-2103	58	22	enforcement	enforcement	NOUN
ajiri-2103	58	23	proceedings	proceeding	NOUN
ajiri-2103	58	24	in	in	ADP
ajiri-2103	58	25	the	the	DET
ajiri-2103	58	26	past	past	NOUN
ajiri-2103	58	27	,	,	PUNCT
ajiri-2103	58	28	particularly	particularly	ADV
ajiri-2103	58	29	in	in	ADP
ajiri-2103	58	30	the	the	DET
ajiri-2103	58	31	sphere	sphere	NOUN
ajiri-2103	58	32	of	of	ADP
ajiri-2103	58	33	financial	financial	ADJ
ajiri-2103	58	34	statement	statement	NOUN
ajiri-2103	58	35	preparation	preparation	NOUN
ajiri-2103	58	36	.	.	PUNCT
ajiri-2103	59	1	the	the	DET
ajiri-2103	59	2	article	article	NOUN
ajiri-2103	59	3	stresses	stress	VERB
ajiri-2103	59	4	that	that	SCONJ
ajiri-2103	59	5	the	the	DET
ajiri-2103	59	6	“	"	PUNCT
ajiri-2103	59	7	iasb	iasb	NOUN
ajiri-2103	59	8	”	"	PUNCT
ajiri-2103	59	9	requires	require	VERB
ajiri-2103	59	10	these	these	DET
ajiri-2103	59	11	enforcement	enforcement	NOUN
ajiri-2103	59	12	procedures	procedure	NOUN
ajiri-2103	59	13	since	since	SCONJ
ajiri-2103	59	14	the	the	DET
ajiri-2103	59	15	inability	inability	NOUN
ajiri-2103	59	16	to	to	PART
ajiri-2103	59	17	produce	produce	VERB
ajiri-2103	59	18	unified	unified	ADJ
ajiri-2103	59	19	accounting	accounting	NOUN
ajiri-2103	59	20	standards	standard	NOUN
ajiri-2103	59	21	led	lead	VERB
ajiri-2103	59	22	to	to	ADP
ajiri-2103	59	23	a	a	DET
ajiri-2103	59	24	2008	2008	NUM
ajiri-2103	59	25	global	global	ADJ
ajiri-2103	59	26	financial	financial	ADJ
ajiri-2103	59	27	crisis	crisis	NOUN
ajiri-2103	59	28	.	.	PUNCT
ajiri-2103	60	1	furthermore	furthermore	ADV
ajiri-2103	60	2	,	,	PUNCT
ajiri-2103	60	3	ojo	ojo	NOUN
ajiri-2103	60	4	claims	claim	VERB
ajiri-2103	60	5	that	that	SCONJ
ajiri-2103	60	6	there	there	PRON
ajiri-2103	60	7	was	be	VERB
ajiri-2103	60	8	no	no	DET
ajiri-2103	60	9	compliance	compliance	NOUN
ajiri-2103	60	10	mechanism	mechanism	NOUN
ajiri-2103	60	11	in	in	ADP
ajiri-2103	60	12	the	the	DET
ajiri-2103	60	13	iasb	iasb	NOUN
ajiri-2103	60	14	in	in	ADP
ajiri-2103	60	15	the	the	DET
ajiri-2103	60	16	previous	previous	ADJ
ajiri-2103	60	17	,	,	PUNCT
ajiri-2103	60	18	as	as	SCONJ
ajiri-2103	60	19	there	there	PRON
ajiri-2103	60	20	was	be	VERB
ajiri-2103	60	21	,	,	PUNCT
ajiri-2103	60	22	with	with	ADP
ajiri-2103	60	23	several	several	ADJ
ajiri-2103	60	24	regulatory	regulatory	ADJ
ajiri-2103	60	25	action	action	NOUN
ajiri-2103	60	26	,	,	PUNCT
ajiri-2103	60	27	especially	especially	ADV
ajiri-2103	60	28	in	in	ADP
ajiri-2103	60	29	the	the	DET
ajiri-2103	60	30	sector	sector	NOUN
ajiri-2103	60	31	of	of	ADP
ajiri-2103	60	32	financial	financial	ADJ
ajiri-2103	60	33	reporting	reporting	NOUN
ajiri-2103	60	34	.	.	PUNCT
ajiri-2103	61	1	the	the	DET
ajiri-2103	61	2	author	author	NOUN
ajiri-2103	61	3	highlights	highlight	VERB
ajiri-2103	61	4	that	that	SCONJ
ajiri-2103	61	5	the	the	DET
ajiri-2103	61	6	iasb	iasb	NOUN
ajiri-2103	61	7	is	be	AUX
ajiri-2103	61	8	in	in	ADP
ajiri-2103	61	9	need	need	NOUN
ajiri-2103	61	10	of	of	ADP
ajiri-2103	61	11	such	such	ADJ
ajiri-2103	61	12	enforcement	enforcement	NOUN
ajiri-2103	61	13	proceedings	proceeding	NOUN
ajiri-2103	61	14	since	since	SCONJ
ajiri-2103	61	15	the	the	DET
ajiri-2103	61	16	inability	inability	NOUN
ajiri-2103	61	17	to	to	PART
ajiri-2103	61	18	establish	establish	VERB
ajiri-2103	61	19	consistent	consistent	ADJ
ajiri-2103	61	20	accounting	accounting	NOUN
ajiri-2103	61	21	practices	practice	NOUN
ajiri-2103	61	22	played	play	VERB
ajiri-2103	61	23	a	a	DET
ajiri-2103	61	24	significant	significant	ADJ
ajiri-2103	61	25	role	role	NOUN
ajiri-2103	61	26	in	in	ADP
ajiri-2103	61	27	the	the	DET
ajiri-2103	61	28	financial	financial	ADJ
ajiri-2103	61	29	crisis	crisis	NOUN
ajiri-2103	61	30	of	of	ADP
ajiri-2103	61	31	2008	2008	NUM
ajiri-2103	61	32	(	(	PUNCT
ajiri-2103	61	33	wüstemann	wüstemann	PROPN
ajiri-2103	61	34	&	&	CCONJ
ajiri-2103	61	35	wüstemann	wüstemann	PROPN
ajiri-2103	61	36	,	,	PUNCT
ajiri-2103	61	37	2010	2010	NUM
ajiri-2103	61	38	)	)	PUNCT
ajiri-2103	61	39	.	.	PUNCT
ajiri-2103	62	1	further	further	ADJ
ajiri-2103	62	2	issue	issue	NOUN
ajiri-2103	62	3	emphasized	emphasize	VERB
ajiri-2103	62	4	by	by	ADP
ajiri-2103	62	5	“	"	PUNCT
ajiri-2103	62	6	ojo	ojo	NOUN
ajiri-2103	62	7	”	"	PUNCT
ajiri-2103	62	8	is	be	AUX
ajiri-2103	62	9	whether	whether	SCONJ
ajiri-2103	62	10	the	the	DET
ajiri-2103	62	11	complete	complete	ADJ
ajiri-2103	62	12	use	use	NOUN
ajiri-2103	62	13	of	of	ADP
ajiri-2103	62	14	ifrs	ifrs	NOUN
ajiri-2103	62	15	will	will	AUX
ajiri-2103	62	16	be	be	AUX
ajiri-2103	62	17	extremely	extremely	ADV
ajiri-2103	62	18	beneficial	beneficial	ADJ
ajiri-2103	62	19	to	to	ADP
ajiri-2103	62	20	readers	reader	NOUN
ajiri-2103	62	21	of	of	ADP
ajiri-2103	62	22	financial	financial	ADJ
ajiri-2103	62	23	statements	statement	NOUN
ajiri-2103	62	24	.	.	PUNCT
ajiri-2103	63	1	“	"	PUNCT
ajiri-2103	63	2	ojo	ojo	NOUN
ajiri-2103	63	3	”	"	PUNCT
ajiri-2103	63	4	claims	claim	VERB
ajiri-2103	63	5	that	that	SCONJ
ajiri-2103	63	6	the	the	DET
ajiri-2103	63	7	principles	principle	NOUN
ajiri-2103	63	8	-	-	PUNCT
ajiri-2103	63	9	based	base	VERB
ajiri-2103	63	10	accounting	accounting	NOUN
ajiri-2103	63	11	given	give	VERB
ajiri-2103	63	12	by	by	ADP
ajiri-2103	63	13	“	"	PUNCT
ajiri-2103	63	14	ifrs	ifrs	PROPN
ajiri-2103	63	15	”	"	PUNCT
ajiri-2103	63	16	is	be	AUX
ajiri-2103	63	17	easier	easy	ADJ
ajiri-2103	63	18	to	to	PART
ajiri-2103	63	19	adopt	adopt	VERB
ajiri-2103	63	20	and	and	CCONJ
ajiri-2103	63	21	more	more	ADV
ajiri-2103	63	22	accurate	accurate	ADJ
ajiri-2103	63	23	,	,	PUNCT
ajiri-2103	63	24	and	and	CCONJ
ajiri-2103	63	25	he	he	PRON
ajiri-2103	63	26	encourages	encourage	VERB
ajiri-2103	63	27	companies	company	NOUN
ajiri-2103	63	28	,	,	PUNCT
ajiri-2103	63	29	accountants	accountant	NOUN
ajiri-2103	63	30	,	,	PUNCT
ajiri-2103	63	31	and	and	CCONJ
ajiri-2103	63	32	regulators	regulator	NOUN
ajiri-2103	63	33	to	to	PART
ajiri-2103	63	34	take	take	VERB
ajiri-2103	63	35	steps	step	NOUN
ajiri-2103	63	36	to	to	PART
ajiri-2103	63	37	preserve	preserve	VERB
ajiri-2103	63	38	the	the	DET
ajiri-2103	63	39	principles	principle	NOUN
ajiri-2103	63	40	-	-	PUNCT
ajiri-2103	63	41	based	base	VERB
ajiri-2103	63	42	system	system	NOUN
ajiri-2103	63	43	.	.	PUNCT
ajiri-2103	64	1	a	a	DET
ajiri-2103	64	2	comparable	comparable	ADJ
ajiri-2103	64	3	approach	approach	NOUN
ajiri-2103	64	4	was	be	AUX
ajiri-2103	64	5	taken	take	VERB
ajiri-2103	64	6	by	by	ADP
ajiri-2103	64	7	“	"	PUNCT
ajiri-2103	64	8	kang	kang	PROPN
ajiri-2103	64	9	and	and	CCONJ
ajiri-2103	64	10	lin	lin	PROPN
ajiri-2103	64	11	”	"	PUNCT
ajiri-2103	64	12	(	(	PUNCT
ajiri-2103	64	13	2011	2011	NUM
ajiri-2103	64	14	)	)	PUNCT
ajiri-2103	64	15	,	,	PUNCT
ajiri-2103	64	16	who	who	PRON
ajiri-2103	64	17	confirmed	confirm	VERB
ajiri-2103	64	18	their	their	PRON
ajiri-2103	64	19	preference	preference	NOUN
ajiri-2103	64	20	for	for	ADP
ajiri-2103	64	21	“	"	PUNCT
ajiri-2103	64	22	ifrs	ifrs	NOUN
ajiri-2103	64	23	”	"	PUNCT
ajiri-2103	64	24	and	and	CCONJ
ajiri-2103	64	25	said	say	VERB
ajiri-2103	64	26	that	that	SCONJ
ajiri-2103	64	27	it	it	PRON
ajiri-2103	64	28	is	be	AUX
ajiri-2103	64	29	time	time	NOUN
ajiri-2103	64	30	to	to	PART
ajiri-2103	64	31	move	move	VERB
ajiri-2103	64	32	from	from	ADP
ajiri-2103	64	33	the	the	DET
ajiri-2103	64	34	rules	rule	NOUN
ajiri-2103	64	35	-	-	PUNCT
ajiri-2103	64	36	based	base	VERB
ajiri-2103	64	37	accounting	accounting	NOUN
ajiri-2103	64	38	supplied	supply	VERB
ajiri-2103	64	39	by	by	ADP
ajiri-2103	64	40	“	"	PUNCT
ajiri-2103	64	41	us	us	PROPN
ajiri-2103	64	42	gaap	gaap	PROPN
ajiri-2103	64	43	”	"	PUNCT
ajiri-2103	64	44	to	to	ADP
ajiri-2103	64	45	the	the	DET
ajiri-2103	64	46	principles	principle	NOUN
ajiri-2103	64	47	-	-	PUNCT
ajiri-2103	64	48	based	base	VERB
ajiri-2103	64	49	accounting	accounting	NOUN
ajiri-2103	64	50	afforded	afford	VERB
ajiri-2103	64	51	by	by	ADP
ajiri-2103	64	52	“	"	PUNCT
ajiri-2103	64	53	ifrs	ifrs	PROPN
ajiri-2103	64	54	”	"	PUNCT
ajiri-2103	64	55	(	(	PUNCT
ajiri-2103	64	56	alyammahi	alyammahi	NOUN
ajiri-2103	64	57	,	,	PUNCT
ajiri-2103	64	58	2013	2013	NUM
ajiri-2103	64	59	)	)	PUNCT
ajiri-2103	64	60	.	.	PUNCT
ajiri-2103	65	1	as	as	ADP
ajiri-2103	65	2	a	a	DET
ajiri-2103	65	3	result	result	NOUN
ajiri-2103	65	4	,	,	PUNCT
ajiri-2103	65	5	the	the	DET
ajiri-2103	65	6	accountancy	accountancy	NOUN
ajiri-2103	65	7	quality	quality	NOUN
ajiri-2103	65	8	is	be	AUX
ajiri-2103	65	9	important	important	ADJ
ajiri-2103	65	10	,	,	PUNCT
ajiri-2103	65	11	as	as	SCONJ
ajiri-2103	65	12	is	be	AUX
ajiri-2103	65	13	the	the	DET
ajiri-2103	65	14	credibility	credibility	NOUN
ajiri-2103	65	15	of	of	ADP
ajiri-2103	65	16	the	the	DET
ajiri-2103	65	17	financial	financial	ADJ
ajiri-2103	65	18	reports	report	NOUN
ajiri-2103	65	19	.	.	PUNCT
ajiri-2103	66	1	the	the	DET
ajiri-2103	66	2	study	study	NOUN
ajiri-2103	66	3	explains	explain	VERB
ajiri-2103	66	4	the	the	DET
ajiri-2103	66	5	link	link	NOUN
ajiri-2103	66	6	between	between	ADP
ajiri-2103	66	7	the	the	DET
ajiri-2103	66	8	“	"	PUNCT
ajiri-2103	66	9	international	international	ADJ
ajiri-2103	66	10	accounting	accounting	NOUN
ajiri-2103	66	11	standards	standards	PROPN
ajiri-2103	66	12	committee	committee	PROPN
ajiri-2103	66	13	foundation	foundation	PROPN
ajiri-2103	66	14	(	(	PUNCT
ajiri-2103	66	15	iascf	iascf	PROPN
ajiri-2103	66	16	)	)	PUNCT
ajiri-2103	66	17	,	,	PUNCT
ajiri-2103	66	18	”	"	PUNCT
ajiri-2103	66	19	“	"	PUNCT
ajiri-2103	66	20	iasb	iasb	NOUN
ajiri-2103	66	21	,	,	PUNCT
ajiri-2103	66	22	”	"	PUNCT
ajiri-2103	66	23	“	"	PUNCT
ajiri-2103	66	24	ias	ias	PROPN
ajiri-2103	66	25	,	,	PUNCT
ajiri-2103	66	26	”	"	PUNCT
ajiri-2103	66	27	and	and	CCONJ
ajiri-2103	66	28	“	"	PUNCT
ajiri-2103	66	29	ifrs	ifrs	NOUN
ajiri-2103	66	30	,	,	PUNCT
ajiri-2103	66	31	”	"	PUNCT
ajiri-2103	66	32	noting	note	VERB
ajiri-2103	66	33	that	that	SCONJ
ajiri-2103	66	34	the	the	DET
ajiri-2103	66	35	iasb	iasb	NOUN
ajiri-2103	66	36	,	,	PUNCT
ajiri-2103	66	37	the	the	DET
ajiri-2103	66	38	ias	ias	PROPN
ajiri-2103	66	39	setter	setter	NOUN
ajiri-2103	66	40	,	,	PUNCT
ajiri-2103	66	41	is	be	AUX
ajiri-2103	66	42	a	a	DET
ajiri-2103	66	43	member	member	NOUN
ajiri-2103	66	44	of	of	ADP
ajiri-2103	66	45	the	the	DET
ajiri-2103	66	46	iascf	iascf	NOUN
ajiri-2103	66	47	,	,	PUNCT
ajiri-2103	66	48	with	with	ADP
ajiri-2103	66	49	its	its	PRON
ajiri-2103	66	50	headquarters	headquarters	NOUN
ajiri-2103	66	51	in	in	ADP
ajiri-2103	66	52	london	london	PROPN
ajiri-2103	66	53	.	.	PUNCT
ajiri-2103	67	1	the	the	DET
ajiri-2103	67	2	study	study	NOUN
ajiri-2103	67	3	emphasizes	emphasize	VERB
ajiri-2103	67	4	that	that	SCONJ
ajiri-2103	67	5	the	the	DET
ajiri-2103	67	6	iasb	iasb	NOUN
ajiri-2103	67	7	also	also	ADV
ajiri-2103	67	8	creates	create	VERB
ajiri-2103	67	9	the	the	DET
ajiri-2103	67	10	ifrs	ifrs	PROPN
ajiri-2103	67	11	.	.	PUNCT
ajiri-2103	68	1	national	national	PROPN
ajiri-2103	68	2	securities	security	NOUN
ajiri-2103	68	3	regulators	regulator	NOUN
ajiri-2103	68	4	have	have	AUX
ajiri-2103	68	5	made	make	VERB
ajiri-2103	68	6	ifrs	ifrs	NOUN
ajiri-2103	68	7	mandatory	mandatory	NOUN
ajiri-2103	68	8	in	in	ADP
ajiri-2103	68	9	over	over	ADP
ajiri-2103	68	10	130	130	NUM
ajiri-2103	68	11	countries	country	NOUN
ajiri-2103	68	12	.	.	PUNCT
ajiri-2103	69	1	“	"	PUNCT
ajiri-2103	69	2	maggina	maggina	NOUN
ajiri-2103	69	3	”	"	PUNCT
ajiri-2103	69	4	(	(	PUNCT
ajiri-2103	69	5	2011	2011	NUM
ajiri-2103	69	6	)	)	PUNCT
ajiri-2103	69	7	clarifies	clarify	VERB
ajiri-2103	69	8	a	a	DET
ajiri-2103	69	9	common	common	ADJ
ajiri-2103	69	10	mistake	mistake	NOUN
ajiri-2103	69	11	that	that	SCONJ
ajiri-2103	69	12	most	most	ADJ
ajiri-2103	69	13	people	people	NOUN
ajiri-2103	69	14	have	have	VERB
ajiri-2103	69	15	when	when	SCONJ
ajiri-2103	69	16	it	it	PRON
ajiri-2103	69	17	comes	come	VERB
ajiri-2103	69	18	to	to	ADP
ajiri-2103	69	19	distinguishing	distinguish	VERB
ajiri-2103	69	20	between	between	ADP
ajiri-2103	69	21	“	"	PUNCT
ajiri-2103	69	22	ias	ias	PROPN
ajiri-2103	69	23	and	and	CCONJ
ajiri-2103	69	24	ifrs	ifrs	PROPN
ajiri-2103	69	25	”	"	PUNCT
ajiri-2103	69	26	(	(	PUNCT
ajiri-2103	69	27	jalal	jalal	PROPN
ajiri-2103	69	28	,	,	PUNCT
ajiri-2103	69	29	2019	2019	NUM
ajiri-2103	69	30	)	)	PUNCT
ajiri-2103	69	31	,	,	PUNCT
ajiri-2103	69	32	stating	state	VERB
ajiri-2103	69	33	that	that	SCONJ
ajiri-2103	69	34	after	after	ADP
ajiri-2103	69	35	publishing	publish	VERB
ajiri-2103	69	36	the	the	DET
ajiri-2103	69	37	last	last	ADJ
ajiri-2103	69	38	standard	standard	NOUN
ajiri-2103	69	39	,	,	PUNCT
ajiri-2103	69	40	the	the	DET
ajiri-2103	69	41	“	"	PUNCT
ajiri-2103	69	42	iasc	iasc	PROPN
ajiri-2103	69	43	”	"	PUNCT
ajiri-2103	69	44	began	begin	VERB
ajiri-2103	69	45	producing	produce	VERB
ajiri-2103	69	46	a	a	DET
ajiri-2103	69	47	set	set	NOUN
ajiri-2103	69	48	of	of	ADP
ajiri-2103	69	49	standards	standard	NOUN
ajiri-2103	69	50	identified	identify	VERB
ajiri-2103	69	51	as	as	ADP
ajiri-2103	69	52	ifrs	ifrs	PROPN
ajiri-2103	69	53	.	.	PUNCT
ajiri-2103	70	1	he	he	PRON
ajiri-2103	70	2	acknowledges	acknowledge	VERB
ajiri-2103	70	3	that	that	SCONJ
ajiri-2103	70	4	any	any	DET
ajiri-2103	70	5	standards	standard	NOUN
ajiri-2103	70	6	incorporated	incorporate	VERB
ajiri-2103	70	7	in	in	ADP
ajiri-2103	70	8	ifrs	ifrs	PROPN
ajiri-2103	70	9	that	that	PRON
ajiri-2103	70	10	are	be	AUX
ajiri-2103	70	11	potentially	potentially	ADV
ajiri-2103	70	12	conflicting	conflicting	ADJ
ajiri-2103	70	13	would	would	AUX
ajiri-2103	70	14	completely	completely	ADV
ajiri-2103	70	15	supersede	supersede	VERB
ajiri-2103	70	16	the	the	DET
ajiri-2103	70	17	ias	ias	NOUN
ajiri-2103	70	18	.	.	PUNCT
ajiri-2103	71	1	in	in	ADP
ajiri-2103	71	2	general	general	ADJ
ajiri-2103	71	3	,	,	PUNCT
ajiri-2103	71	4	it	it	PRON
ajiri-2103	71	5	is	be	AUX
ajiri-2103	71	6	the	the	DET
ajiri-2103	71	7	same	same	ADJ
ajiri-2103	71	8	standard	standard	NOUN
ajiri-2103	71	9	,	,	PUNCT
ajiri-2103	71	10	except	except	SCONJ
ajiri-2103	71	11	it	it	PRON
ajiri-2103	71	12	was	be	AUX
ajiri-2103	71	13	previously	previously	ADV
ajiri-2103	71	14	known	know	VERB
ajiri-2103	71	15	as	as	ADP
ajiri-2103	71	16	ias	ia	NOUN
ajiri-2103	71	17	and	and	CCONJ
ajiri-2103	71	18	is	be	AUX
ajiri-2103	71	19	now	now	ADV
ajiri-2103	71	20	known	know	VERB
ajiri-2103	71	21	as	as	ADP
ajiri-2103	71	22	ifrs	ifrs	PROPN
ajiri-2103	71	23	(	(	PUNCT
ajiri-2103	71	24	mandaza	mandaza	NOUN
ajiri-2103	71	25	,	,	PUNCT
ajiri-2103	71	26	2016	2016	NUM
ajiri-2103	71	27	)	)	PUNCT
ajiri-2103	71	28	.	.	PUNCT
ajiri-2103	72	1	following	follow	VERB
ajiri-2103	72	2	these	these	DET
ajiri-2103	72	3	financial	financial	ADJ
ajiri-2103	72	4	specialists	specialist	NOUN
ajiri-2103	72	5	,	,	PUNCT
ajiri-2103	72	6	a	a	DET
ajiri-2103	72	7	study	study	NOUN
ajiri-2103	72	8	will	will	AUX
ajiri-2103	72	9	be	be	AUX
ajiri-2103	72	10	carried	carry	VERB
ajiri-2103	72	11	out	out	ADP
ajiri-2103	72	12	in	in	ADP
ajiri-2103	72	13	which	which	PRON
ajiri-2103	72	14	ias	ias	PROPN
ajiri-2103	72	15	and	and	CCONJ
ajiri-2103	72	16	ifrs	ifrs	PROPN
ajiri-2103	72	17	will	will	AUX
ajiri-2103	72	18	be	be	AUX
ajiri-2103	72	19	viewed	view	VERB
ajiri-2103	72	20	as	as	ADP
ajiri-2103	72	21	comparable	comparable	ADJ
ajiri-2103	72	22	.	.	PUNCT
ajiri-2103	73	1	the	the	DET
ajiri-2103	73	2	critical	critical	ADJ
ajiri-2103	73	3	importance	importance	NOUN
ajiri-2103	73	4	of	of	ADP
ajiri-2103	73	5	“	"	PUNCT
ajiri-2103	73	6	ifrs	ifrs	PROPN
ajiri-2103	73	7	”	"	PUNCT
ajiri-2103	73	8	the	the	DET
ajiri-2103	73	9	growing	grow	VERB
ajiri-2103	73	10	number	number	NOUN
ajiri-2103	73	11	of	of	ADP
ajiri-2103	73	12	nations	nation	NOUN
ajiri-2103	73	13	that	that	PRON
ajiri-2103	73	14	use	use	VERB
ajiri-2103	73	15	“	"	PUNCT
ajiri-2103	73	16	ifrs	ifrs	PROPN
ajiri-2103	73	17	”	"	PUNCT
ajiri-2103	73	18	attests	attest	VERB
ajiri-2103	73	19	to	to	ADP
ajiri-2103	73	20	its	its	PRON
ajiri-2103	73	21	significance	significance	NOUN
ajiri-2103	73	22	.	.	PUNCT
ajiri-2103	74	1	many	many	ADJ
ajiri-2103	74	2	scholars	scholar	NOUN
ajiri-2103	74	3	,	,	PUNCT
ajiri-2103	74	4	such	such	ADJ
ajiri-2103	74	5	as	as	ADP
ajiri-2103	74	6	“	"	PUNCT
ajiri-2103	74	7	barth	barth	NOUN
ajiri-2103	74	8	”	"	PUNCT
ajiri-2103	74	9	,	,	PUNCT
ajiri-2103	74	10	“	"	PUNCT
ajiri-2103	74	11	landsman	landsman	NOUN
ajiri-2103	74	12	”	"	PUNCT
ajiri-2103	74	13	and	and	CCONJ
ajiri-2103	74	14	“	"	PUNCT
ajiri-2103	74	15	lang	lang	PROPN
ajiri-2103	74	16	”	"	PUNCT
ajiri-2103	74	17	(	(	PUNCT
ajiri-2103	74	18	2008	2008	NUM
ajiri-2103	74	19	)	)	PUNCT
ajiri-2103	74	20	,	,	PUNCT
ajiri-2103	74	21	demonstrate	demonstrate	VERB
ajiri-2103	74	22	the	the	DET
ajiri-2103	74	23	pa	pa	PROPN
ajiri-2103	74	24	ge	ge	PROPN
ajiri-2103	74	25	49	49	NUM
ajiri-2103	74	26	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	74	27	am	be	AUX
ajiri-2103	74	28	.	.	PUNCT
ajiri-2103	75	1	j.	j.	PROPN
ajiri-2103	75	2	interdiscip	interdiscip	PROPN
ajiri-2103	75	3	.	.	PUNCT
ajiri-2103	76	1	res	re	NOUN
ajiri-2103	76	2	.	.	PUNCT
ajiri-2103	77	1	innov	innov	PROPN
ajiri-2103	77	2	.	.	PUNCT
ajiri-2103	78	1	2(4	2(4	NUM
ajiri-2103	78	2	)	)	PUNCT
ajiri-2103	78	3	47	47	NUM
ajiri-2103	78	4	-	-	SYM
ajiri-2103	78	5	57	57	NUM
ajiri-2103	78	6	2023	2023	NUM
ajiri-2103	78	7	relevance	relevance	NOUN
ajiri-2103	78	8	of	of	ADP
ajiri-2103	78	9	this	this	PRON
ajiri-2103	78	10	by	by	ADP
ajiri-2103	78	11	stating	state	VERB
ajiri-2103	78	12	that	that	SCONJ
ajiri-2103	78	13	the	the	DET
ajiri-2103	78	14	quality	quality	NOUN
ajiri-2103	78	15	of	of	ADP
ajiri-2103	78	16	accounting	accounting	NOUN
ajiri-2103	78	17	information	information	NOUN
ajiri-2103	78	18	is	be	AUX
ajiri-2103	78	19	greater	great	ADJ
ajiri-2103	78	20	in	in	ADP
ajiri-2103	78	21	organizations	organization	NOUN
ajiri-2103	78	22	that	that	PRON
ajiri-2103	78	23	apply	apply	VERB
ajiri-2103	78	24	“	"	PUNCT
ajiri-2103	78	25	ifrs	ifrs	PROPN
ajiri-2103	78	26	”	"	PUNCT
ajiri-2103	78	27	compared	compare	VERB
ajiri-2103	78	28	to	to	ADP
ajiri-2103	78	29	non	non	ADJ
ajiri-2103	78	30	-	-	ADJ
ajiri-2103	78	31	applying	applying	ADJ
ajiri-2103	78	32	enterprises	enterprise	NOUN
ajiri-2103	78	33	,	,	PUNCT
ajiri-2103	78	34	despite	despite	SCONJ
ajiri-2103	78	35	the	the	DET
ajiri-2103	78	36	decline	decline	NOUN
ajiri-2103	78	37	in	in	ADP
ajiri-2103	78	38	earnings	earning	NOUN
ajiri-2103	78	39	management	management	NOUN
ajiri-2103	78	40	and	and	CCONJ
ajiri-2103	78	41	earnings	earning	NOUN
ajiri-2103	78	42	smoothing	smoothing	NOUN
ajiri-2103	78	43	(	(	PUNCT
ajiri-2103	78	44	lobo	lobo	PROPN
ajiri-2103	78	45	et	et	PROPN
ajiri-2103	78	46	al	al	PROPN
ajiri-2103	78	47	.	.	PROPN
ajiri-2103	78	48	)	)	PUNCT
ajiri-2103	78	49	.	.	PUNCT
ajiri-2103	79	1	moreover	moreover	ADV
ajiri-2103	79	2	,	,	PUNCT
ajiri-2103	79	3	in	in	ADP
ajiri-2103	79	4	ifrs	ifrs	NOUN
ajiri-2103	79	5	-	-	PUNCT
ajiri-2103	79	6	adhering	adhere	VERB
ajiri-2103	79	7	companies	company	NOUN
ajiri-2103	79	8	,	,	PUNCT
ajiri-2103	79	9	there	there	PRON
ajiri-2103	79	10	is	be	VERB
ajiri-2103	79	11	also	also	ADV
ajiri-2103	79	12	a	a	DET
ajiri-2103	79	13	significant	significant	ADJ
ajiri-2103	79	14	correlation	correlation	NOUN
ajiri-2103	79	15	between	between	ADP
ajiri-2103	79	16	“	"	PUNCT
ajiri-2103	79	17	accounting	accounting	NOUN
ajiri-2103	79	18	amounts	amount	NOUN
ajiri-2103	79	19	”	"	PUNCT
ajiri-2103	79	20	,	,	PUNCT
ajiri-2103	79	21	“	"	PUNCT
ajiri-2103	79	22	returns	return	NOUN
ajiri-2103	79	23	”	"	PUNCT
ajiri-2103	79	24	,	,	PUNCT
ajiri-2103	79	25	and	and	CCONJ
ajiri-2103	79	26	“	"	PUNCT
ajiri-2103	79	27	share	share	NOUN
ajiri-2103	79	28	prices	price	NOUN
ajiri-2103	79	29	”	"	PUNCT
ajiri-2103	79	30	,	,	PUNCT
ajiri-2103	79	31	indicating	indicate	VERB
ajiri-2103	79	32	that	that	SCONJ
ajiri-2103	79	33	deficits	deficit	NOUN
ajiri-2103	79	34	are	be	AUX
ajiri-2103	79	35	recognized	recognize	VERB
ajiri-2103	79	36	early	early	ADV
ajiri-2103	79	37	.	.	PUNCT
ajiri-2103	80	1	in	in	ADP
ajiri-2103	80	2	a	a	DET
ajiri-2103	80	3	sampling	sampling	NOUN
ajiri-2103	80	4	of	of	ADP
ajiri-2103	80	5	21	21	NUM
ajiri-2103	80	6	businesses	business	NOUN
ajiri-2103	80	7	across	across	ADP
ajiri-2103	80	8	21	21	NUM
ajiri-2103	80	9	countries	country	NOUN
ajiri-2103	80	10	,	,	PUNCT
ajiri-2103	80	11	two	two	NUM
ajiri-2103	80	12	comparisons	comparison	NOUN
ajiri-2103	80	13	are	be	AUX
ajiri-2103	80	14	made	make	VERB
ajiri-2103	80	15	by	by	ADP
ajiri-2103	80	16	the	the	DET
ajiri-2103	80	17	writers	writer	NOUN
ajiri-2103	80	18	.	.	PUNCT
ajiri-2103	81	1	the	the	DET
ajiri-2103	81	2	first	first	ADJ
ajiri-2103	81	3	contrast	contrast	NOUN
ajiri-2103	81	4	is	be	AUX
ajiri-2103	81	5	between	between	ADP
ajiri-2103	81	6	firms	firm	NOUN
ajiri-2103	81	7	that	that	PRON
ajiri-2103	81	8	utilize	utilize	VERB
ajiri-2103	81	9	“	"	PUNCT
ajiri-2103	81	10	ifrs	ifrs	NOUN
ajiri-2103	81	11	”	"	PUNCT
ajiri-2103	81	12	and	and	CCONJ
ajiri-2103	81	13	those	those	PRON
ajiri-2103	81	14	that	that	PRON
ajiri-2103	81	15	do	do	VERB
ajiri-2103	81	16	not	not	PART
ajiri-2103	81	17	,	,	PUNCT
ajiri-2103	81	18	while	while	SCONJ
ajiri-2103	81	19	the	the	DET
ajiri-2103	81	20	second	second	ADJ
ajiri-2103	81	21	contrast	contrast	NOUN
ajiri-2103	81	22	is	be	AUX
ajiri-2103	81	23	between	between	ADP
ajiri-2103	81	24	timeframes	timeframe	NOUN
ajiri-2103	81	25	before	before	ADV
ajiri-2103	81	26	and	and	CCONJ
ajiri-2103	81	27	after	after	ADP
ajiri-2103	81	28	using	use	VERB
ajiri-2103	81	29	“	"	PUNCT
ajiri-2103	81	30	ifrs	ifrs	PROPN
ajiri-2103	81	31	”	"	PUNCT
ajiri-2103	81	32	(	(	PUNCT
ajiri-2103	81	33	jones	jones	PROPN
ajiri-2103	81	34	&	&	CCONJ
ajiri-2103	81	35	finley	finley	PROPN
ajiri-2103	81	36	,	,	PUNCT
ajiri-2103	81	37	2011	2011	NUM
ajiri-2103	81	38	)	)	PUNCT
ajiri-2103	81	39	.	.	PUNCT
ajiri-2103	82	1	their	their	PRON
ajiri-2103	82	2	findings	finding	NOUN
ajiri-2103	82	3	suggest	suggest	VERB
ajiri-2103	82	4	that	that	SCONJ
ajiri-2103	82	5	the	the	DET
ajiri-2103	82	6	use	use	NOUN
ajiri-2103	82	7	of	of	ADP
ajiri-2103	82	8	ifrs	ifrs	NOUN
ajiri-2103	82	9	improves	improve	VERB
ajiri-2103	82	10	accounting	account	VERB
ajiri-2103	82	11	quality	quality	NOUN
ajiri-2103	82	12	.	.	PUNCT
ajiri-2103	83	1	most	most	ADJ
ajiri-2103	83	2	scholars	scholar	NOUN
ajiri-2103	83	3	,	,	PUNCT
ajiri-2103	83	4	including	include	VERB
ajiri-2103	83	5	such	such	ADJ
ajiri-2103	83	6	“	"	PUNCT
ajiri-2103	83	7	chua	chua	PROPN
ajiri-2103	83	8	,	,	PUNCT
ajiri-2103	83	9	cheong	cheong	PROPN
ajiri-2103	83	10	,	,	PUNCT
ajiri-2103	83	11	and	and	CCONJ
ajiri-2103	83	12	gould	gould	PROPN
ajiri-2103	83	13	”	"	PUNCT
ajiri-2103	83	14	,	,	PUNCT
ajiri-2103	83	15	have	have	AUX
ajiri-2103	83	16	researched	research	VERB
ajiri-2103	83	17	the	the	DET
ajiri-2103	83	18	link	link	NOUN
ajiri-2103	83	19	between	between	ADP
ajiri-2103	83	20	ifrs	ifrs	PROPN
ajiri-2103	83	21	and	and	CCONJ
ajiri-2103	83	22	accounting	accounting	NOUN
ajiri-2103	83	23	quality	quality	NOUN
ajiri-2103	83	24	and	and	CCONJ
ajiri-2103	83	25	established	establish	VERB
ajiri-2103	83	26	that	that	SCONJ
ajiri-2103	83	27	using	use	VERB
ajiri-2103	83	28	“	"	PUNCT
ajiri-2103	83	29	ifrs	ifrs	NOUN
ajiri-2103	83	30	”	"	PUNCT
ajiri-2103	83	31	improves	improve	VERB
ajiri-2103	83	32	accounting	accounting	NOUN
ajiri-2103	83	33	quality	quality	NOUN
ajiri-2103	83	34	(	(	PUNCT
ajiri-2103	83	35	2012	2012	NUM
ajiri-2103	83	36	)	)	PUNCT
ajiri-2103	83	37	.	.	PUNCT
ajiri-2103	84	1	in	in	ADP
ajiri-2103	84	2	“	"	PUNCT
ajiri-2103	84	3	madsen	madsen	PROPN
ajiri-2103	84	4	’s	’s	PART
ajiri-2103	84	5	”	"	PUNCT
ajiri-2103	84	6	(	(	PUNCT
ajiri-2103	84	7	2011	2011	NUM
ajiri-2103	84	8	)	)	PUNCT
ajiri-2103	84	9	study	study	NOUN
ajiri-2103	84	10	,	,	PUNCT
ajiri-2103	84	11	which	which	PRON
ajiri-2103	84	12	investigates	investigate	VERB
ajiri-2103	84	13	the	the	DET
ajiri-2103	84	14	link	link	NOUN
ajiri-2103	84	15	between	between	ADP
ajiri-2103	84	16	implementing	implement	VERB
ajiri-2103	84	17	ifrs	ifrs	NOUN
ajiri-2103	84	18	and	and	CCONJ
ajiri-2103	84	19	risk	risk	NOUN
ajiri-2103	84	20	,	,	PUNCT
ajiri-2103	84	21	he	he	PRON
ajiri-2103	84	22	demonstrates	demonstrate	VERB
ajiri-2103	84	23	there	there	PRON
ajiri-2103	84	24	is	be	VERB
ajiri-2103	84	25	a	a	DET
ajiri-2103	84	26	strong	strong	ADJ
ajiri-2103	84	27	and	and	CCONJ
ajiri-2103	84	28	favourable	favourable	ADJ
ajiri-2103	84	29	association	association	NOUN
ajiri-2103	84	30	between	between	ADP
ajiri-2103	84	31	accounting	accounting	NOUN
ajiri-2103	84	32	standardization	standardization	NOUN
ajiri-2103	84	33	and	and	CCONJ
ajiri-2103	84	34	minimizing	minimize	VERB
ajiri-2103	84	35	legal	legal	ADJ
ajiri-2103	84	36	risks	risk	NOUN
ajiri-2103	84	37	,	,	PUNCT
ajiri-2103	84	38	reducing	reduce	VERB
ajiri-2103	84	39	complicated	complicated	ADJ
ajiri-2103	84	40	tasks	task	NOUN
ajiri-2103	84	41	,	,	PUNCT
ajiri-2103	84	42	and	and	CCONJ
ajiri-2103	84	43	enhancing	enhance	VERB
ajiri-2103	84	44	professional	professional	ADJ
ajiri-2103	84	45	credibility	credibility	NOUN
ajiri-2103	84	46	(	(	PUNCT
ajiri-2103	84	47	al	al	PROPN
ajiri-2103	84	48	-	-	PUNCT
ajiri-2103	84	49	mousa	mousa	PROPN
ajiri-2103	84	50	&	&	CCONJ
ajiri-2103	84	51	al	al	PROPN
ajiri-2103	84	52	-	-	PUNCT
ajiri-2103	84	53	adeem	adeem	PROPN
ajiri-2103	84	54	,	,	PUNCT
ajiri-2103	84	55	2017	2017	NUM
ajiri-2103	84	56	)	)	PUNCT
ajiri-2103	84	57	.	.	PUNCT
ajiri-2103	85	1	he	he	PRON
ajiri-2103	85	2	goes	go	VERB
ajiri-2103	85	3	on	on	ADP
ajiri-2103	85	4	to	to	PART
ajiri-2103	85	5	say	say	VERB
ajiri-2103	85	6	that	that	SCONJ
ajiri-2103	85	7	“	"	PUNCT
ajiri-2103	85	8	ifrs	ifrs	PROPN
ajiri-2103	85	9	”	"	PUNCT
ajiri-2103	85	10	has	have	VERB
ajiri-2103	85	11	a	a	DET
ajiri-2103	85	12	significant	significant	ADJ
ajiri-2103	85	13	impact	impact	NOUN
ajiri-2103	85	14	on	on	ADP
ajiri-2103	85	15	financial	financial	ADJ
ajiri-2103	85	16	accounting	accounting	NOUN
ajiri-2103	85	17	.	.	PUNCT
ajiri-2103	86	1	another	another	DET
ajiri-2103	86	2	link	link	NOUN
ajiri-2103	86	3	is	be	AUX
ajiri-2103	86	4	clarified	clarify	VERB
ajiri-2103	86	5	by	by	ADP
ajiri-2103	86	6	“	"	PUNCT
ajiri-2103	86	7	karamanou	karamanou	NOUN
ajiri-2103	86	8	and	and	CCONJ
ajiri-2103	86	9	nishiotis	nishiotis	NOUN
ajiri-2103	86	10	”	"	PUNCT
ajiri-2103	86	11	(	(	PUNCT
ajiri-2103	86	12	2009	2009	NUM
ajiri-2103	86	13	)	)	PUNCT
ajiri-2103	86	14	,	,	PUNCT
ajiri-2103	86	15	who	who	PRON
ajiri-2103	86	16	corroborate	corroborate	VERB
ajiri-2103	86	17	the	the	DET
ajiri-2103	86	18	existence	existence	NOUN
ajiri-2103	86	19	of	of	ADP
ajiri-2103	86	20	a	a	DET
ajiri-2103	86	21	favourable	favourable	ADJ
ajiri-2103	86	22	relationship	relationship	NOUN
ajiri-2103	86	23	between	between	ADP
ajiri-2103	86	24	the	the	DET
ajiri-2103	86	25	firm	firm	NOUN
ajiri-2103	86	26	’s	’s	PART
ajiri-2103	86	27	reporting	reporting	NOUN
ajiri-2103	86	28	standards	standard	NOUN
ajiri-2103	86	29	and	and	CCONJ
ajiri-2103	86	30	its	its	PRON
ajiri-2103	86	31	value	value	NOUN
ajiri-2103	86	32	.	.	PUNCT
ajiri-2103	87	1	a	a	DET
ajiri-2103	87	2	sample	sample	NOUN
ajiri-2103	87	3	of	of	ADP
ajiri-2103	87	4	331	331	NUM
ajiri-2103	87	5	businesses	business	NOUN
ajiri-2103	87	6	that	that	PRON
ajiri-2103	87	7	converted	convert	VERB
ajiri-2103	87	8	from	from	ADP
ajiri-2103	87	9	a	a	DET
ajiri-2103	87	10	domestic	domestic	ADJ
ajiri-2103	87	11	accounting	accounting	NOUN
ajiri-2103	87	12	system	system	NOUN
ajiri-2103	87	13	to	to	ADP
ajiri-2103	87	14	ifrs	ifrs	PROPN
ajiri-2103	87	15	proved	prove	VERB
ajiri-2103	87	16	this	this	PRON
ajiri-2103	87	17	.	.	PUNCT
ajiri-2103	88	1	because	because	SCONJ
ajiri-2103	88	2	of	of	ADP
ajiri-2103	88	3	the	the	DET
ajiri-2103	88	4	“	"	PUNCT
ajiri-2103	88	5	ifrs	ifrs	PROPN
ajiri-2103	88	6	”	"	PUNCT
ajiri-2103	88	7	adoption	adoption	NOUN
ajiri-2103	88	8	’s	’s	PART
ajiri-2103	88	9	mandatory	mandatory	ADJ
ajiri-2103	88	10	and	and	CCONJ
ajiri-2103	88	11	public	public	ADJ
ajiri-2103	88	12	requirements	requirement	NOUN
ajiri-2103	88	13	,	,	PUNCT
ajiri-2103	88	14	these	these	DET
ajiri-2103	88	15	enterprises	enterprise	NOUN
ajiri-2103	88	16	achieved	achieve	VERB
ajiri-2103	88	17	positive	positive	ADJ
ajiri-2103	88	18	abnormal	abnormal	ADJ
ajiri-2103	88	19	returns	return	NOUN
ajiri-2103	88	20	after	after	ADP
ajiri-2103	88	21	declaring	declare	VERB
ajiri-2103	88	22	their	their	PRON
ajiri-2103	88	23	adoption	adoption	NOUN
ajiri-2103	88	24	of	of	ADP
ajiri-2103	88	25	“	"	PUNCT
ajiri-2103	88	26	ifrs	ifrs	PROPN
ajiri-2103	88	27	”	"	PUNCT
ajiri-2103	88	28	(	(	PUNCT
ajiri-2103	88	29	alyammahi	alyammahi	NOUN
ajiri-2103	88	30	,	,	PUNCT
ajiri-2103	88	31	2013	2013	NUM
ajiri-2103	88	32	)	)	PUNCT
ajiri-2103	88	33	.	.	PUNCT
ajiri-2103	89	1	“	"	PUNCT
ajiri-2103	89	2	tsalavoutas	tsalavouta	NOUN
ajiri-2103	89	3	and	and	CCONJ
ajiri-2103	89	4	evans	evans	PROPN
ajiri-2103	89	5	(	(	PUNCT
ajiri-2103	89	6	2010	2010	NUM
ajiri-2103	89	7	)	)	PUNCT
ajiri-2103	89	8	”	"	PUNCT
ajiri-2103	89	9	study	study	VERB
ajiri-2103	89	10	the	the	DET
ajiri-2103	89	11	impact	impact	NOUN
ajiri-2103	89	12	of	of	ADP
ajiri-2103	89	13	implementing	implement	VERB
ajiri-2103	89	14	“	"	PUNCT
ajiri-2103	89	15	ias	ias	PROPN
ajiri-2103	89	16	/	/	SYM
ajiri-2103	89	17	ifrs	ifrs	NOUN
ajiri-2103	89	18	”	"	PUNCT
ajiri-2103	89	19	on	on	ADP
ajiri-2103	89	20	the	the	DET
ajiri-2103	89	21	financial	financial	ADJ
ajiri-2103	89	22	reports	report	NOUN
ajiri-2103	89	23	of	of	ADP
ajiri-2103	89	24	238	238	NUM
ajiri-2103	89	25	“	"	PUNCT
ajiri-2103	89	26	greek	greek	ADJ
ajiri-2103	89	27	”	"	PUNCT
ajiri-2103	89	28	companies	company	NOUN
ajiri-2103	89	29	to	to	PART
ajiri-2103	89	30	track	track	VERB
ajiri-2103	89	31	this	this	DET
ajiri-2103	89	32	effect	effect	NOUN
ajiri-2103	89	33	in	in	ADP
ajiri-2103	89	34	greece	greece	PROPN
ajiri-2103	89	35	(	(	PUNCT
ajiri-2103	89	36	tsalavoutas	tsalavoutas	PROPN
ajiri-2103	89	37	&	&	CCONJ
ajiri-2103	89	38	evans	evans	PROPN
ajiri-2103	89	39	,	,	PUNCT
ajiri-2103	89	40	2010	2010	NUM
ajiri-2103	89	41	)	)	PUNCT
ajiri-2103	89	42	.	.	PUNCT
ajiri-2103	90	1	the	the	DET
ajiri-2103	90	2	results	result	NOUN
ajiri-2103	90	3	show	show	VERB
ajiri-2103	90	4	that	that	SCONJ
ajiri-2103	90	5	the	the	DET
ajiri-2103	90	6	efficacy	efficacy	NOUN
ajiri-2103	90	7	of	of	ADP
ajiri-2103	90	8	financial	financial	ADJ
ajiri-2103	90	9	reporting	reporting	NOUN
ajiri-2103	90	10	with	with	ADP
ajiri-2103	90	11	respect	respect	NOUN
ajiri-2103	90	12	to	to	ADP
ajiri-2103	90	13	total	total	ADJ
ajiri-2103	90	14	assets	asset	NOUN
ajiri-2103	90	15	improves	improve	VERB
ajiri-2103	90	16	.	.	PUNCT
ajiri-2103	91	1	furthermore	furthermore	ADV
ajiri-2103	91	2	,	,	PUNCT
ajiri-2103	91	3	there	there	PRON
ajiri-2103	91	4	is	be	VERB
ajiri-2103	91	5	a	a	DET
ajiri-2103	91	6	positive	positive	ADJ
ajiri-2103	91	7	and	and	CCONJ
ajiri-2103	91	8	significant	significant	ADJ
ajiri-2103	91	9	effect	effect	NOUN
ajiri-2103	91	10	on	on	ADP
ajiri-2103	91	11	asset	asset	NOUN
ajiri-2103	91	12	value	value	NOUN
ajiri-2103	91	13	,	,	PUNCT
ajiri-2103	91	14	net	net	ADJ
ajiri-2103	91	15	profit	profit	NOUN
ajiri-2103	91	16	,	,	PUNCT
ajiri-2103	91	17	and	and	CCONJ
ajiri-2103	91	18	stockholders	stockholder	NOUN
ajiri-2103	91	19	’	'	PUNCT
ajiri-2103	91	20	capital	capital	NOUN
ajiri-2103	91	21	.	.	PUNCT
ajiri-2103	92	1	likewise	likewise	ADV
ajiri-2103	92	2	,	,	PUNCT
ajiri-2103	92	3	gearing	gearing	NOUN
ajiri-2103	92	4	and	and	CCONJ
ajiri-2103	92	5	liquidity	liquidity	NOUN
ajiri-2103	92	6	have	have	VERB
ajiri-2103	92	7	a	a	DET
ajiri-2103	92	8	significant	significant	ADJ
ajiri-2103	92	9	influence	influence	NOUN
ajiri-2103	92	10	.	.	PUNCT
ajiri-2103	93	1	nevertheless	nevertheless	ADV
ajiri-2103	93	2	,	,	PUNCT
ajiri-2103	93	3	it	it	PRON
ajiri-2103	93	4	seems	seem	VERB
ajiri-2103	93	5	to	to	PART
ajiri-2103	93	6	have	have	VERB
ajiri-2103	93	7	a	a	DET
ajiri-2103	93	8	negative	negative	ADJ
ajiri-2103	93	9	impact	impact	NOUN
ajiri-2103	93	10	.	.	PUNCT
ajiri-2103	94	1	“	"	PUNCT
ajiri-2103	94	2	iatridis	iatridis	NOUN
ajiri-2103	94	3	and	and	CCONJ
ajiri-2103	94	4	dalla	dalla	PROPN
ajiri-2103	94	5	(	(	PUNCT
ajiri-2103	94	6	2011	2011	NUM
ajiri-2103	94	7	)	)	PUNCT
ajiri-2103	94	8	”	"	PUNCT
ajiri-2103	94	9	investigate	investigate	VERB
ajiri-2103	94	10	the	the	DET
ajiri-2103	94	11	impact	impact	NOUN
ajiri-2103	94	12	of	of	ADP
ajiri-2103	94	13	adopting	adopt	VERB
ajiri-2103	94	14	“	"	PUNCT
ajiri-2103	94	15	ifrs	ifrs	NOUN
ajiri-2103	94	16	”	"	PUNCT
ajiri-2103	94	17	on	on	ADP
ajiri-2103	94	18	some	some	PRON
ajiri-2103	94	19	of	of	ADP
ajiri-2103	94	20	greece	greece	PROPN
ajiri-2103	94	21	’s	’s	PART
ajiri-2103	94	22	publicly	publicly	ADV
ajiri-2103	94	23	traded	trade	VERB
ajiri-2103	94	24	companies	company	NOUN
ajiri-2103	94	25	,	,	PUNCT
ajiri-2103	94	26	focusing	focus	VERB
ajiri-2103	94	27	on	on	ADP
ajiri-2103	94	28	the	the	DET
ajiri-2103	94	29	stock	stock	NOUN
ajiri-2103	94	30	market	market	NOUN
ajiri-2103	94	31	and	and	CCONJ
ajiri-2103	94	32	the	the	DET
ajiri-2103	94	33	industrial	industrial	ADJ
ajiri-2103	94	34	sector	sector	NOUN
ajiri-2103	94	35	(	(	PUNCT
ajiri-2103	94	36	iatridis	iatridis	PROPN
ajiri-2103	94	37	&	&	CCONJ
ajiri-2103	94	38	alexakis	alexakis	PROPN
ajiri-2103	94	39	,	,	PUNCT
ajiri-2103	94	40	2012	2012	NUM
ajiri-2103	94	41	)	)	PUNCT
ajiri-2103	94	42	.	.	PUNCT
ajiri-2103	95	1	the	the	DET
ajiri-2103	95	2	results	result	NOUN
ajiri-2103	95	3	demonstrate	demonstrate	VERB
ajiri-2103	95	4	that	that	SCONJ
ajiri-2103	95	5	ifrs	ifrs	PROPN
ajiri-2103	95	6	has	have	VERB
ajiri-2103	95	7	a	a	DET
ajiri-2103	95	8	positive	positive	ADJ
ajiri-2103	95	9	effect	effect	NOUN
ajiri-2103	95	10	on	on	ADP
ajiri-2103	95	11	financial	financial	ADJ
ajiri-2103	95	12	performance	performance	NOUN
ajiri-2103	95	13	in	in	ADP
ajiri-2103	95	14	a	a	DET
ajiri-2103	95	15	vast	vast	ADJ
ajiri-2103	95	16	range	range	NOUN
ajiri-2103	95	17	of	of	ADP
ajiri-2103	95	18	industrial	industrial	ADJ
ajiri-2103	95	19	sectors	sector	NOUN
ajiri-2103	95	20	.	.	PUNCT
ajiri-2103	96	1	on	on	ADP
ajiri-2103	96	2	the	the	DET
ajiri-2103	96	3	other	other	ADJ
ajiri-2103	96	4	end	end	NOUN
ajiri-2103	96	5	,	,	PUNCT
ajiri-2103	96	6	it	it	PRON
ajiri-2103	96	7	has	have	VERB
ajiri-2103	96	8	a	a	DET
ajiri-2103	96	9	negative	negative	ADJ
ajiri-2103	96	10	impact	impact	NOUN
ajiri-2103	96	11	on	on	ADP
ajiri-2103	96	12	stock	stock	NOUN
ajiri-2103	96	13	liquidity	liquidity	NOUN
ajiri-2103	96	14	in	in	ADP
ajiri-2103	96	15	the	the	DET
ajiri-2103	96	16	market	market	NOUN
ajiri-2103	96	17	as	as	ADV
ajiri-2103	96	18	well	well	ADV
ajiri-2103	96	19	as	as	ADP
ajiri-2103	96	20	a	a	DET
ajiri-2103	96	21	number	number	NOUN
ajiri-2103	96	22	of	of	ADP
ajiri-2103	96	23	industry	industry	NOUN
ajiri-2103	96	24	sectors	sector	NOUN
ajiri-2103	96	25	.	.	PUNCT
ajiri-2103	97	1	as	as	ADP
ajiri-2103	97	2	a	a	DET
ajiri-2103	97	3	result	result	NOUN
ajiri-2103	97	4	of	of	ADP
ajiri-2103	97	5	borrowing	borrowing	NOUN
ajiri-2103	97	6	and	and	CCONJ
ajiri-2103	97	7	financial	financial	ADJ
ajiri-2103	97	8	obligations	obligation	NOUN
ajiri-2103	97	9	,	,	PUNCT
ajiri-2103	97	10	they	they	PRON
ajiri-2103	97	11	observed	observe	VERB
ajiri-2103	97	12	an	an	DET
ajiri-2103	97	13	increase	increase	NOUN
ajiri-2103	97	14	in	in	ADP
ajiri-2103	97	15	leverage	leverage	NOUN
ajiri-2103	97	16	,	,	PUNCT
ajiri-2103	97	17	which	which	PRON
ajiri-2103	97	18	is	be	AUX
ajiri-2103	97	19	positively	positively	ADV
ajiri-2103	97	20	connected	connect	VERB
ajiri-2103	97	21	with	with	ADP
ajiri-2103	97	22	growth	growth	NOUN
ajiri-2103	97	23	but	but	CCONJ
ajiri-2103	97	24	negatively	negatively	ADV
ajiri-2103	97	25	associated	associate	VERB
ajiri-2103	97	26	with	with	ADP
ajiri-2103	97	27	profitability	profitability	NOUN
ajiri-2103	97	28	and	and	CCONJ
ajiri-2103	97	29	liquidity	liquidity	NOUN
ajiri-2103	97	30	.	.	PUNCT
ajiri-2103	98	1	“	"	PUNCT
ajiri-2103	98	2	iatridis	iatridis	PROPN
ajiri-2103	98	3	”	"	PUNCT
ajiri-2103	98	4	(	(	PUNCT
ajiri-2103	98	5	2010	2010	NUM
ajiri-2103	98	6	)	)	PUNCT
ajiri-2103	98	7	did	do	VERB
ajiri-2103	98	8	an	an	DET
ajiri-2103	98	9	additional	additional	ADJ
ajiri-2103	98	10	study	study	NOUN
ajiri-2103	98	11	in	in	ADP
ajiri-2103	98	12	the	the	DET
ajiri-2103	98	13	united	united	ADJ
ajiri-2103	98	14	kingdom	kingdom	PROPN
ajiri-2103	98	15	,	,	PUNCT
ajiri-2103	98	16	examining	examine	VERB
ajiri-2103	98	17	the	the	DET
ajiri-2103	98	18	impact	impact	NOUN
ajiri-2103	98	19	on	on	ADP
ajiri-2103	98	20	241	241	NUM
ajiri-2103	98	21	uk	uk	PROPN
ajiri-2103	98	22	enterprises	enterprise	NOUN
ajiri-2103	98	23	.	.	PUNCT
ajiri-2103	99	1	it	it	PRON
ajiri-2103	99	2	discusses	discuss	VERB
ajiri-2103	99	3	how	how	SCONJ
ajiri-2103	99	4	implementing	implement	VERB
ajiri-2103	99	5	ifrs	ifrs	NOUN
ajiri-2103	99	6	increases	increase	VERB
ajiri-2103	99	7	the	the	DET
ajiri-2103	99	8	firm	firm	NOUN
ajiri-2103	99	9	’s	’s	PART
ajiri-2103	99	10	position	position	NOUN
ajiri-2103	99	11	as	as	ADV
ajiri-2103	99	12	well	well	ADV
ajiri-2103	99	13	as	as	ADP
ajiri-2103	99	14	profitability	profitability	NOUN
ajiri-2103	99	15	.	.	PUNCT
ajiri-2103	100	1	as	as	ADP
ajiri-2103	100	2	a	a	DET
ajiri-2103	100	3	result	result	NOUN
ajiri-2103	100	4	,	,	PUNCT
ajiri-2103	100	5	certain	certain	ADJ
ajiri-2103	100	6	major	major	ADJ
ajiri-2103	100	7	financial	financial	ADJ
ajiri-2103	100	8	measures	measure	NOUN
ajiri-2103	100	9	,	,	PUNCT
ajiri-2103	100	10	such	such	ADJ
ajiri-2103	100	11	as	as	ADP
ajiri-2103	100	12	profitability	profitability	NOUN
ajiri-2103	100	13	and	and	CCONJ
ajiri-2103	100	14	growth	growth	NOUN
ajiri-2103	100	15	,	,	PUNCT
ajiri-2103	100	16	strengthened	strengthen	VERB
ajiri-2103	100	17	(	(	PUNCT
ajiri-2103	100	18	emmanuel	emmanuel	PROPN
ajiri-2103	100	19	iatridis	iatridis	PROPN
ajiri-2103	100	20	,	,	PUNCT
ajiri-2103	100	21	2012	2012	NUM
ajiri-2103	100	22	)	)	PUNCT
ajiri-2103	100	23	.	.	PUNCT
ajiri-2103	101	1	overview	overview	NOUN
ajiri-2103	101	2	of	of	ADP
ajiri-2103	101	3	saudi	saudi	PROPN
ajiri-2103	101	4	arabia	arabia	PROPN
ajiri-2103	101	5	and	and	CCONJ
ajiri-2103	101	6	ifrs	ifrs	PROPN
ajiri-2103	101	7	adaptation	adaptation	NOUN
ajiri-2103	101	8	the	the	DET
ajiri-2103	101	9	goal	goal	NOUN
ajiri-2103	101	10	of	of	ADP
ajiri-2103	101	11	this	this	DET
ajiri-2103	101	12	study	study	NOUN
ajiri-2103	101	13	is	be	AUX
ajiri-2103	101	14	to	to	PART
ajiri-2103	101	15	look	look	VERB
ajiri-2103	101	16	at	at	ADP
ajiri-2103	101	17	the	the	DET
ajiri-2103	101	18	issues	issue	NOUN
ajiri-2103	101	19	and	and	CCONJ
ajiri-2103	101	20	opportunities	opportunity	NOUN
ajiri-2103	101	21	involved	involve	VERB
ajiri-2103	101	22	with	with	ADP
ajiri-2103	101	23	implementing	implement	VERB
ajiri-2103	101	24	“	"	PUNCT
ajiri-2103	101	25	ifrs	ifrs	NOUN
ajiri-2103	101	26	”	"	PUNCT
ajiri-2103	101	27	in	in	ADP
ajiri-2103	101	28	saudi	saudi	PROPN
ajiri-2103	101	29	arabia	arabia	PROPN
ajiri-2103	101	30	.	.	PUNCT
ajiri-2103	102	1	this	this	DET
ajiri-2103	102	2	section	section	NOUN
ajiri-2103	102	3	provides	provide	VERB
ajiri-2103	102	4	a	a	DET
ajiri-2103	102	5	broad	broad	ADJ
ajiri-2103	102	6	overview	overview	NOUN
ajiri-2103	102	7	of	of	ADP
ajiri-2103	102	8	the	the	DET
ajiri-2103	102	9	saudi	saudi	ADJ
ajiri-2103	102	10	environment	environment	NOUN
ajiri-2103	102	11	,	,	PUNCT
ajiri-2103	102	12	as	as	ADV
ajiri-2103	102	13	well	well	ADV
ajiri-2103	102	14	as	as	ADP
ajiri-2103	102	15	some	some	PRON
ajiri-2103	102	16	of	of	ADP
ajiri-2103	102	17	the	the	DET
ajiri-2103	102	18	factors	factor	NOUN
ajiri-2103	102	19	that	that	PRON
ajiri-2103	102	20	have	have	VERB
ajiri-2103	102	21	the	the	DET
ajiri-2103	102	22	greatest	great	ADJ
ajiri-2103	102	23	impact	impact	NOUN
ajiri-2103	102	24	on	on	ADP
ajiri-2103	102	25	the	the	DET
ajiri-2103	102	26	country	country	NOUN
ajiri-2103	102	27	’s	’s	PART
ajiri-2103	102	28	financial	financial	ADJ
ajiri-2103	102	29	growth	growth	NOUN
ajiri-2103	102	30	.	.	PUNCT
ajiri-2103	103	1	external	external	ADJ
ajiri-2103	103	2	variables	variable	NOUN
ajiri-2103	103	3	include	include	VERB
ajiri-2103	103	4	the	the	DET
ajiri-2103	103	5	kingdom	kingdom	NOUN
ajiri-2103	103	6	’s	’s	PART
ajiri-2103	103	7	politics	politic	NOUN
ajiri-2103	103	8	,	,	PUNCT
ajiri-2103	103	9	economy	economy	NOUN
ajiri-2103	103	10	,	,	PUNCT
ajiri-2103	103	11	culture	culture	NOUN
ajiri-2103	103	12	,	,	PUNCT
ajiri-2103	103	13	and	and	CCONJ
ajiri-2103	103	14	religion	religion	NOUN
ajiri-2103	103	15	.	.	PUNCT
ajiri-2103	104	1	the	the	DET
ajiri-2103	104	2	section	section	NOUN
ajiri-2103	104	3	explains	explain	VERB
ajiri-2103	104	4	the	the	DET
ajiri-2103	104	5	development	development	NOUN
ajiri-2103	104	6	of	of	ADP
ajiri-2103	104	7	saudi	saudi	PROPN
ajiri-2103	104	8	arabia	arabia	PROPN
ajiri-2103	104	9	’s	’s	PART
ajiri-2103	104	10	professional	professional	ADJ
ajiri-2103	104	11	accounting	accounting	NOUN
ajiri-2103	104	12	body	body	NOUN
ajiri-2103	104	13	(	(	PUNCT
ajiri-2103	104	14	“	"	PUNCT
ajiri-2103	104	15	socpa	socpa	VERB
ajiri-2103	104	16	”	"	PUNCT
ajiri-2103	104	17	)	)	PUNCT
ajiri-2103	104	18	and	and	CCONJ
ajiri-2103	104	19	regulatory	regulatory	ADJ
ajiri-2103	104	20	authorities	authority	NOUN
ajiri-2103	104	21	(	(	PUNCT
ajiri-2103	104	22	“	"	PUNCT
ajiri-2103	104	23	mci	mci	VERB
ajiri-2103	104	24	,	,	PUNCT
ajiri-2103	104	25	cma	cma	NOUN
ajiri-2103	104	26	,	,	PUNCT
ajiri-2103	104	27	and	and	CCONJ
ajiri-2103	104	28	sama	sama	NOUN
ajiri-2103	104	29	”	"	PUNCT
ajiri-2103	104	30	)	)	PUNCT
ajiri-2103	104	31	while	while	SCONJ
ajiri-2103	104	32	delving	delve	VERB
ajiri-2103	104	33	into	into	ADP
ajiri-2103	104	34	the	the	DET
ajiri-2103	104	35	country	country	NOUN
ajiri-2103	104	36	’s	’s	PART
ajiri-2103	104	37	systematic	systematic	ADJ
ajiri-2103	104	38	procedure	procedure	NOUN
ajiri-2103	104	39	and	and	CCONJ
ajiri-2103	104	40	the	the	DET
ajiri-2103	104	41	“	"	PUNCT
ajiri-2103	104	42	ifrs	ifrs	PROPN
ajiri-2103	104	43	”	"	PUNCT
ajiri-2103	104	44	adoption	adoption	NOUN
ajiri-2103	104	45	mechanism	mechanism	NOUN
ajiri-2103	104	46	.	.	PUNCT
ajiri-2103	105	1	(	(	PUNCT
ajiri-2103	105	2	see	see	VERB
ajiri-2103	105	3	figure	figure	NOUN
ajiri-2103	105	4	1	1	NUM
ajiri-2103	105	5	)	)	PUNCT
ajiri-2103	105	6	(	(	PUNCT
ajiri-2103	105	7	aldosari	aldosari	ADJ
ajiri-2103	105	8	,	,	PUNCT
ajiri-2103	105	9	2017	2017	NUM
ajiri-2103	105	10	)	)	PUNCT
ajiri-2103	105	11	figure	figure	NOUN
ajiri-2103	105	12	1	1	NUM
ajiri-2103	105	13	:	:	PUNCT
ajiri-2103	105	14	environmental	environmental	ADJ
ajiri-2103	105	15	factors	factor	NOUN
ajiri-2103	105	16	that	that	PRON
ajiri-2103	105	17	can	can	AUX
ajiri-2103	105	18	affect	affect	VERB
ajiri-2103	105	19	accountancy	accountancy	NOUN
ajiri-2103	105	20	growth	growth	NOUN
ajiri-2103	105	21	political	political	VERB
ajiri-2103	105	22	the	the	DET
ajiri-2103	105	23	system	system	NOUN
ajiri-2103	105	24	of	of	ADP
ajiri-2103	105	25	government	government	NOUN
ajiri-2103	105	26	is	be	AUX
ajiri-2103	105	27	one	one	NUM
ajiri-2103	105	28	of	of	ADP
ajiri-2103	105	29	the	the	DET
ajiri-2103	105	30	most	most	ADV
ajiri-2103	105	31	important	important	ADJ
ajiri-2103	105	32	variables	variable	NOUN
ajiri-2103	105	33	impacting	impact	VERB
ajiri-2103	105	34	the	the	DET
ajiri-2103	105	35	accounting	accounting	NOUN
ajiri-2103	105	36	system	system	NOUN
ajiri-2103	105	37	in	in	ADP
ajiri-2103	105	38	every	every	DET
ajiri-2103	105	39	country	country	NOUN
ajiri-2103	105	40	.	.	PUNCT
ajiri-2103	106	1	the	the	DET
ajiri-2103	106	2	“	"	PUNCT
ajiri-2103	106	3	quran	quran	PROPN
ajiri-2103	106	4	and	and	CCONJ
ajiri-2103	106	5	sunnah	sunnah	NOUN
ajiri-2103	106	6	”	"	PUNCT
ajiri-2103	106	7	are	be	AUX
ajiri-2103	106	8	indeed	indeed	ADV
ajiri-2103	106	9	the	the	DET
ajiri-2103	106	10	main	main	ADJ
ajiri-2103	106	11	two	two	NUM
ajiri-2103	106	12	sources	source	NOUN
ajiri-2103	106	13	of	of	ADP
ajiri-2103	106	14	legislation	legislation	NOUN
ajiri-2103	106	15	,	,	PUNCT
ajiri-2103	106	16	as	as	ADV
ajiri-2103	106	17	well	well	ADV
ajiri-2103	106	18	as	as	ADP
ajiri-2103	106	19	any	any	DET
ajiri-2103	106	20	legislation	legislation	NOUN
ajiri-2103	106	21	established	establish	VERB
ajiri-2103	106	22	by	by	ADP
ajiri-2103	106	23	the	the	DET
ajiri-2103	106	24	“	"	PUNCT
ajiri-2103	106	25	royal	royal	ADJ
ajiri-2103	106	26	charter	charter	NOUN
ajiri-2103	106	27	”	"	PUNCT
ajiri-2103	106	28	(	(	PUNCT
ajiri-2103	106	29	abdul	abdul	PROPN
ajiri-2103	106	30	cader	cader	PROPN
ajiri-2103	106	31	,	,	PUNCT
ajiri-2103	106	32	2015	2015	NUM
ajiri-2103	106	33	)	)	PUNCT
ajiri-2103	106	34	.	.	PUNCT
ajiri-2103	107	1	its	its	PRON
ajiri-2103	107	2	“	"	PUNCT
ajiri-2103	107	3	council	council	PROPN
ajiri-2103	107	4	of	of	ADP
ajiri-2103	107	5	ministers	minister	NOUN
ajiri-2103	107	6	”	"	PUNCT
ajiri-2103	107	7	and	and	CCONJ
ajiri-2103	107	8	the	the	DET
ajiri-2103	107	9	“	"	PUNCT
ajiri-2103	107	10	majlis	majlis	PROPN
ajiri-2103	107	11	-	-	PUNCT
ajiri-2103	107	12	al	al	PROPN
ajiri-2103	107	13	-	-	PUNCT
ajiri-2103	107	14	shura	shura	NOUN
ajiri-2103	107	15	”	"	PUNCT
ajiri-2103	107	16	are	be	AUX
ajiri-2103	107	17	also	also	ADV
ajiri-2103	107	18	the	the	DET
ajiri-2103	107	19	kingdom	kingdom	NOUN
ajiri-2103	107	20	’s	’s	PART
ajiri-2103	107	21	two	two	NUM
ajiri-2103	107	22	primary	primary	ADJ
ajiri-2103	107	23	legislative	legislative	ADJ
ajiri-2103	107	24	bodies	body	NOUN
ajiri-2103	107	25	(	(	PUNCT
ajiri-2103	107	26	“	"	PUNCT
ajiri-2103	107	27	council	council	NOUN
ajiri-2103	107	28	of	of	ADP
ajiri-2103	107	29	consultation	consultation	NOUN
ajiri-2103	107	30	”	"	PUNCT
ajiri-2103	107	31	)	)	PUNCT
ajiri-2103	107	32	.	.	PUNCT
ajiri-2103	108	1	the	the	DET
ajiri-2103	108	2	king	king	NOUN
ajiri-2103	108	3	presides	preside	VERB
ajiri-2103	108	4	over	over	ADP
ajiri-2103	108	5	the	the	DET
ajiri-2103	108	6	“	"	PUNCT
ajiri-2103	108	7	council	council	NOUN
ajiri-2103	108	8	of	of	ADP
ajiri-2103	108	9	ministers	minister	NOUN
ajiri-2103	108	10	”	"	PUNCT
ajiri-2103	108	11	,	,	PUNCT
ajiri-2103	108	12	which	which	PRON
ajiri-2103	108	13	includes	include	VERB
ajiri-2103	108	14	the	the	DET
ajiri-2103	108	15	“	"	PUNCT
ajiri-2103	108	16	prime	prime	ADJ
ajiri-2103	108	17	minister	minister	NOUN
ajiri-2103	108	18	and	and	CCONJ
ajiri-2103	108	19	the	the	DET
ajiri-2103	108	20	crown	crown	NOUN
ajiri-2103	108	21	prince	prince	NOUN
ajiri-2103	108	22	”	"	PUNCT
ajiri-2103	108	23	.	.	PUNCT
ajiri-2103	109	1	one	one	NUM
ajiri-2103	109	2	of	of	ADP
ajiri-2103	109	3	the	the	DET
ajiri-2103	109	4	“	"	PUNCT
ajiri-2103	109	5	council	council	NOUN
ajiri-2103	109	6	of	of	ADP
ajiri-2103	109	7	ministers	minister	NOUN
ajiri-2103	109	8	”	"	PUNCT
ajiri-2103	109	9	key	key	ADJ
ajiri-2103	109	10	responsibilities	responsibility	NOUN
ajiri-2103	109	11	is	be	AUX
ajiri-2103	109	12	to	to	PART
ajiri-2103	109	13	assist	assist	VERB
ajiri-2103	109	14	the	the	DET
ajiri-2103	109	15	king	king	NOUN
ajiri-2103	109	16	in	in	ADP
ajiri-2103	109	17	performing	perform	VERB
ajiri-2103	109	18	its	its	PRON
ajiri-2103	109	19	duties	duty	NOUN
ajiri-2103	109	20	.	.	PUNCT
ajiri-2103	110	1	these	these	DET
ajiri-2103	110	2	two	two	NUM
ajiri-2103	110	3	entities	entity	NOUN
ajiri-2103	110	4	,	,	PUNCT
ajiri-2103	110	5	as	as	ADP
ajiri-2103	110	6	per	per	ADP
ajiri-2103	110	7	“	"	PUNCT
ajiri-2103	110	8	alkhtani	alkhtani	PROPN
ajiri-2103	110	9	(	(	PUNCT
ajiri-2103	110	10	2010	2010	NUM
ajiri-2103	110	11	)	)	PUNCT
ajiri-2103	110	12	”	"	PUNCT
ajiri-2103	110	13	,	,	PUNCT
ajiri-2103	110	14	have	have	VERB
ajiri-2103	110	15	the	the	DET
ajiri-2103	110	16	authority	authority	NOUN
ajiri-2103	110	17	to	to	PART
ajiri-2103	110	18	determine	determine	VERB
ajiri-2103	110	19	public	public	ADJ
ajiri-2103	110	20	legislation	legislation	NOUN
ajiri-2103	110	21	and	and	CCONJ
ajiri-2103	110	22	take	take	VERB
ajiri-2103	110	23	any	any	DET
ajiri-2103	110	24	action	action	NOUN
ajiri-2103	110	25	.	.	PUNCT
ajiri-2103	111	1	this	this	PRON
ajiri-2103	111	2	should	should	AUX
ajiri-2103	111	3	be	be	AUX
ajiri-2103	111	4	highlighted	highlight	VERB
ajiri-2103	111	5	that	that	SCONJ
ajiri-2103	111	6	saudi	saudi	PROPN
ajiri-2103	111	7	arabia	arabia	PROPN
ajiri-2103	111	8	was	be	AUX
ajiri-2103	111	9	never	never	ADV
ajiri-2103	111	10	colonized	colonize	VERB
ajiri-2103	111	11	or	or	CCONJ
ajiri-2103	111	12	protected	protect	VERB
ajiri-2103	111	13	by	by	ADP
ajiri-2103	111	14	a	a	DET
ajiri-2103	111	15	western	western	ADJ
ajiri-2103	111	16	colonizer	colonizer	NOUN
ajiri-2103	111	17	(	(	PUNCT
ajiri-2103	111	18	alqahtani	alqahtani	ADJ
ajiri-2103	111	19	,	,	PUNCT
ajiri-2103	111	20	2012	2012	NUM
ajiri-2103	111	21	)	)	PUNCT
ajiri-2103	111	22	.	.	PUNCT
ajiri-2103	112	1	during	during	ADP
ajiri-2103	112	2	the	the	DET
ajiri-2103	112	3	arab	arab	ADJ
ajiri-2103	112	4	spring	spring	NOUN
ajiri-2103	112	5	,	,	PUNCT
ajiri-2103	112	6	the	the	DET
ajiri-2103	112	7	saudi	saudi	ADJ
ajiri-2103	112	8	political	political	ADJ
ajiri-2103	112	9	system	system	NOUN
ajiri-2103	112	10	remained	remain	VERB
ajiri-2103	112	11	more	more	ADV
ajiri-2103	112	12	stable	stable	ADJ
ajiri-2103	112	13	,	,	PUNCT
ajiri-2103	112	14	in	in	ADP
ajiri-2103	112	15	part	part	NOUN
ajiri-2103	112	16	because	because	SCONJ
ajiri-2103	112	17	the	the	DET
ajiri-2103	112	18	leadership	leadership	NOUN
ajiri-2103	112	19	has	have	AUX
ajiri-2103	112	20	shown	show	VERB
ajiri-2103	112	21	flexibility	flexibility	NOUN
ajiri-2103	112	22	and	and	CCONJ
ajiri-2103	112	23	a	a	DET
ajiri-2103	112	24	willingness	willingness	NOUN
ajiri-2103	112	25	to	to	PART
ajiri-2103	112	26	change	change	VERB
ajiri-2103	112	27	economic	economic	ADJ
ajiri-2103	112	28	circumstances	circumstance	NOUN
ajiri-2103	112	29	for	for	ADP
ajiri-2103	112	30	its	its	PRON
ajiri-2103	112	31	people	people	NOUN
ajiri-2103	112	32	by	by	ADP
ajiri-2103	112	33	executing	execute	VERB
ajiri-2103	112	34	a	a	DET
ajiri-2103	112	35	series	series	NOUN
ajiri-2103	112	36	of	of	ADP
ajiri-2103	112	37	economic	economic	ADJ
ajiri-2103	112	38	reforms	reform	NOUN
ajiri-2103	112	39	and	and	CCONJ
ajiri-2103	112	40	increasing	increase	VERB
ajiri-2103	112	41	government	government	NOUN
ajiri-2103	112	42	employee	employee	NOUN
ajiri-2103	112	43	compensation	compensation	NOUN
ajiri-2103	112	44	.	.	PUNCT
ajiri-2103	113	1	maintaining	maintain	VERB
ajiri-2103	113	2	stable	stable	ADJ
ajiri-2103	113	3	political	political	ADJ
ajiri-2103	113	4	conditions	condition	NOUN
ajiri-2103	113	5	is	be	AUX
ajiri-2103	113	6	critical	critical	ADJ
ajiri-2103	113	7	for	for	ADP
ajiri-2103	113	8	attracting	attract	VERB
ajiri-2103	113	9	“	"	PUNCT
ajiri-2103	113	10	fdi	fdi	PROPN
ajiri-2103	113	11	”	"	PUNCT
ajiri-2103	113	12	,	,	PUNCT
ajiri-2103	113	13	particularly	particularly	ADV
ajiri-2103	113	14	in	in	ADP
ajiri-2103	113	15	the	the	DET
ajiri-2103	113	16	banking	banking	NOUN
ajiri-2103	113	17	industry	industry	NOUN
ajiri-2103	113	18	.	.	PUNCT
ajiri-2103	114	1	economic	economic	ADJ
ajiri-2103	114	2	traditionally	traditionally	ADV
ajiri-2103	114	3	,	,	PUNCT
ajiri-2103	114	4	agriculture	agriculture	NOUN
ajiri-2103	114	5	and	and	CCONJ
ajiri-2103	114	6	religious	religious	ADJ
ajiri-2103	114	7	tourism	tourism	NOUN
ajiri-2103	114	8	were	be	AUX
ajiri-2103	114	9	saudi	saudi	PROPN
ajiri-2103	114	10	arabia	arabia	PROPN
ajiri-2103	114	11	’s	’s	PART
ajiri-2103	114	12	dominant	dominant	ADJ
ajiri-2103	114	13	economic	economic	ADJ
ajiri-2103	114	14	activity	activity	NOUN
ajiri-2103	114	15	,	,	PUNCT
ajiri-2103	114	16	but	but	CCONJ
ajiri-2103	114	17	oil	oil	NOUN
ajiri-2103	114	18	has	have	AUX
ajiri-2103	114	19	been	be	AUX
ajiri-2103	114	20	the	the	DET
ajiri-2103	114	21	country	country	NOUN
ajiri-2103	114	22	’s	’s	PART
ajiri-2103	114	23	most	most	ADV
ajiri-2103	114	24	popular	popular	ADJ
ajiri-2103	114	25	source	source	NOUN
ajiri-2103	114	26	of	of	ADP
ajiri-2103	114	27	money	money	NOUN
ajiri-2103	114	28	ever	ever	ADV
ajiri-2103	114	29	since	since	SCONJ
ajiri-2103	114	30	“	"	PUNCT
ajiri-2103	114	31	the	the	DET
ajiri-2103	114	32	1930s	1930	NOUN
ajiri-2103	114	33	and	and	CCONJ
ajiri-2103	114	34	1940s	1940	NOUN
ajiri-2103	114	35	”	"	PUNCT
ajiri-2103	114	36	(	(	PUNCT
ajiri-2103	114	37	peterson	peterson	NOUN
ajiri-2103	114	38	,	,	PUNCT
ajiri-2103	114	39	2020	2020	NUM
ajiri-2103	114	40	)	)	PUNCT
ajiri-2103	114	41	.	.	PUNCT
ajiri-2103	115	1	the	the	DET
ajiri-2103	115	2	saudi	saudi	ADJ
ajiri-2103	115	3	economy	economy	NOUN
ajiri-2103	115	4	is	be	AUX
ajiri-2103	115	5	the	the	DET
ajiri-2103	115	6	most	most	ADV
ajiri-2103	115	7	powerful	powerful	ADJ
ajiri-2103	115	8	and	and	CCONJ
ajiri-2103	115	9	consistent	consistent	ADJ
ajiri-2103	115	10	in	in	ADP
ajiri-2103	115	11	the	the	DET
ajiri-2103	115	12	pa	pa	PROPN
ajiri-2103	115	13	ge	ge	PROPN
ajiri-2103	115	14	50	50	NUM
ajiri-2103	115	15	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	115	16	am	be	AUX
ajiri-2103	115	17	.	.	PUNCT
ajiri-2103	116	1	j.	j.	PROPN
ajiri-2103	116	2	interdiscip	interdiscip	PROPN
ajiri-2103	116	3	.	.	PUNCT
ajiri-2103	117	1	res	re	NOUN
ajiri-2103	117	2	.	.	PUNCT
ajiri-2103	118	1	innov	innov	PROPN
ajiri-2103	118	2	.	.	PUNCT
ajiri-2103	119	1	2(4	2(4	NUM
ajiri-2103	119	2	)	)	PUNCT
ajiri-2103	119	3	47	47	NUM
ajiri-2103	119	4	-	-	SYM
ajiri-2103	119	5	57	57	NUM
ajiri-2103	119	6	2023	2023	NUM
ajiri-2103	119	7	middle	middle	PROPN
ajiri-2103	119	8	east	east	PROPN
ajiri-2103	119	9	.	.	PUNCT
ajiri-2103	120	1	the	the	DET
ajiri-2103	120	2	country	country	NOUN
ajiri-2103	120	3	possesses	possess	VERB
ajiri-2103	120	4	18	18	NUM
ajiri-2103	120	5	%	%	NOUN
ajiri-2103	120	6	of	of	ADP
ajiri-2103	120	7	the	the	DET
ajiri-2103	120	8	world	world	NOUN
ajiri-2103	120	9	’s	’s	PART
ajiri-2103	120	10	greatest	great	ADJ
ajiri-2103	120	11	oil	oil	NOUN
ajiri-2103	120	12	reserves	reserve	NOUN
ajiri-2103	120	13	(	(	PUNCT
ajiri-2103	120	14	“	"	PUNCT
ajiri-2103	120	15	opec	opec	PROPN
ajiri-2103	120	16	,	,	PUNCT
ajiri-2103	120	17	2015	2015	NUM
ajiri-2103	120	18	”	"	PUNCT
ajiri-2103	120	19	)	)	PUNCT
ajiri-2103	120	20	and	and	CCONJ
ajiri-2103	120	21	is	be	AUX
ajiri-2103	120	22	the	the	DET
ajiri-2103	120	23	world	world	NOUN
ajiri-2103	120	24	’s	’s	PART
ajiri-2103	120	25	largest	large	ADJ
ajiri-2103	120	26	oil	oil	NOUN
ajiri-2103	120	27	exporter	exporter	NOUN
ajiri-2103	120	28	to	to	ADP
ajiri-2103	120	29	date	date	NOUN
ajiri-2103	120	30	,	,	PUNCT
ajiri-2103	120	31	with	with	ADP
ajiri-2103	120	32	oil	oil	NOUN
ajiri-2103	120	33	supplies	supply	NOUN
ajiri-2103	120	34	accounting	account	VERB
ajiri-2103	120	35	for	for	ADP
ajiri-2103	120	36	more	more	ADJ
ajiri-2103	120	37	than	than	ADP
ajiri-2103	120	38	50	50	NUM
ajiri-2103	120	39	%	%	NOUN
ajiri-2103	120	40	of	of	ADP
ajiri-2103	120	41	the	the	DET
ajiri-2103	120	42	country	country	NOUN
ajiri-2103	120	43	’s	’s	PART
ajiri-2103	120	44	gdp	gdp	NOUN
ajiri-2103	120	45	(	(	PUNCT
ajiri-2103	120	46	“	"	PUNCT
ajiri-2103	120	47	ministry	ministry	PROPN
ajiri-2103	120	48	of	of	ADP
ajiri-2103	120	49	economy	economy	NOUN
ajiri-2103	120	50	and	and	CCONJ
ajiri-2103	120	51	planning	planning	NOUN
ajiri-2103	120	52	,	,	PUNCT
ajiri-2103	120	53	2018	2018	NUM
ajiri-2103	120	54	”	"	PUNCT
ajiri-2103	120	55	)	)	PUNCT
ajiri-2103	120	56	.	.	PUNCT
ajiri-2103	121	1	gdp	gdp	NOUN
ajiri-2103	121	2	was	be	AUX
ajiri-2103	121	3	reported	report	VERB
ajiri-2103	121	4	to	to	PART
ajiri-2103	121	5	be	be	AUX
ajiri-2103	121	6	683.3	683.3	NUM
ajiri-2103	121	7	billion	billion	NUM
ajiri-2103	121	8	u.s	u.s	PROPN
ajiri-2103	121	9	.	.	PROPN
ajiri-2103	121	10	dollars	dollar	NOUN
ajiri-2103	121	11	in	in	ADP
ajiri-2103	121	12	2017	2017	NUM
ajiri-2103	121	13	,	,	PUNCT
ajiri-2103	121	14	up	up	ADV
ajiri-2103	121	15	from	from	ADP
ajiri-2103	121	16	646	646	NUM
ajiri-2103	121	17	billion	billion	NUM
ajiri-2103	121	18	u.s	u.s	PROPN
ajiri-2103	121	19	.	.	PROPN
ajiri-2103	121	20	dollars	dollar	NOUN
ajiri-2103	121	21	in	in	ADP
ajiri-2103	121	22	2016	2016	NUM
ajiri-2103	121	23	.	.	PUNCT
ajiri-2103	122	1	as	as	ADP
ajiri-2103	122	2	a	a	DET
ajiri-2103	122	3	result	result	NOUN
ajiri-2103	122	4	of	of	ADP
ajiri-2103	122	5	the	the	DET
ajiri-2103	122	6	major	major	ADJ
ajiri-2103	122	7	increase	increase	NOUN
ajiri-2103	122	8	,	,	PUNCT
ajiri-2103	122	9	the	the	DET
ajiri-2103	122	10	net	net	ADJ
ajiri-2103	122	11	inflow	inflow	NOUN
ajiri-2103	122	12	of	of	ADP
ajiri-2103	122	13	“	"	PUNCT
ajiri-2103	122	14	fdi	fdi	PROPN
ajiri-2103	122	15	”	"	PUNCT
ajiri-2103	122	16	was	be	AUX
ajiri-2103	122	17	projected	project	VERB
ajiri-2103	122	18	to	to	PART
ajiri-2103	122	19	be	be	AUX
ajiri-2103	122	20	around	around	ADP
ajiri-2103	122	21	13	13	NUM
ajiri-2103	122	22	billion	billion	NUM
ajiri-2103	122	23	u.s	u.s	PROPN
ajiri-2103	122	24	.	.	PROPN
ajiri-2103	122	25	dollars	dollar	NOUN
ajiri-2103	122	26	(	(	PUNCT
ajiri-2103	122	27	almansour	almansour	ADJ
ajiri-2103	122	28	,	,	PUNCT
ajiri-2103	122	29	2019	2019	NUM
ajiri-2103	122	30	)	)	PUNCT
ajiri-2103	122	31	.	.	PUNCT
ajiri-2103	123	1	saudi	saudi	PROPN
ajiri-2103	123	2	arabia	arabia	PROPN
ajiri-2103	123	3	’s	’s	PART
ajiri-2103	123	4	accession	accession	NOUN
ajiri-2103	123	5	to	to	ADP
ajiri-2103	123	6	the	the	DET
ajiri-2103	123	7	“	"	PUNCT
ajiri-2103	123	8	wto	wto	PROPN
ajiri-2103	123	9	”	"	PUNCT
ajiri-2103	123	10	has	have	AUX
ajiri-2103	123	11	enabled	enable	VERB
ajiri-2103	123	12	this	this	PRON
ajiri-2103	123	13	to	to	PART
ajiri-2103	123	14	take	take	VERB
ajiri-2103	123	15	a	a	DET
ajiri-2103	123	16	more	more	ADV
ajiri-2103	123	17	important	important	ADJ
ajiri-2103	123	18	role	role	NOUN
ajiri-2103	123	19	within	within	ADP
ajiri-2103	123	20	the	the	DET
ajiri-2103	123	21	world	world	NOUN
ajiri-2103	123	22	economy	economy	NOUN
ajiri-2103	123	23	.	.	PUNCT
ajiri-2103	124	1	however	however	ADV
ajiri-2103	124	2	,	,	PUNCT
ajiri-2103	124	3	it	it	PRON
ajiri-2103	124	4	has	have	AUX
ajiri-2103	124	5	raised	raise	VERB
ajiri-2103	124	6	pressure	pressure	NOUN
ajiri-2103	124	7	on	on	ADP
ajiri-2103	124	8	the	the	DET
ajiri-2103	124	9	government	government	NOUN
ajiri-2103	124	10	to	to	PART
ajiri-2103	124	11	adjust	adjust	VERB
ajiri-2103	124	12	some	some	PRON
ajiri-2103	124	13	of	of	ADP
ajiri-2103	124	14	its	its	PRON
ajiri-2103	124	15	legislation	legislation	NOUN
ajiri-2103	124	16	,	,	PUNCT
ajiri-2103	124	17	policies	policy	NOUN
ajiri-2103	124	18	,	,	PUNCT
ajiri-2103	124	19	and	and	CCONJ
ajiri-2103	124	20	investment	investment	NOUN
ajiri-2103	124	21	plans	plan	NOUN
ajiri-2103	124	22	to	to	PART
ajiri-2103	124	23	coincide	coincide	VERB
ajiri-2103	124	24	with	with	ADP
ajiri-2103	124	25	those	those	PRON
ajiri-2103	124	26	of	of	ADP
ajiri-2103	124	27	industrialized	industrialized	ADJ
ajiri-2103	124	28	countries	country	NOUN
ajiri-2103	124	29	.	.	PUNCT
ajiri-2103	125	1	despite	despite	SCONJ
ajiri-2103	125	2	its	its	PRON
ajiri-2103	125	3	recent	recent	ADJ
ajiri-2103	125	4	success	success	NOUN
ajiri-2103	125	5	,	,	PUNCT
ajiri-2103	125	6	saudi	saudi	PROPN
ajiri-2103	125	7	arabia	arabia	PROPN
ajiri-2103	125	8	is	be	AUX
ajiri-2103	125	9	committed	commit	VERB
ajiri-2103	125	10	to	to	ADP
ajiri-2103	125	11	decreasing	decrease	VERB
ajiri-2103	125	12	its	its	PRON
ajiri-2103	125	13	reliance	reliance	NOUN
ajiri-2103	125	14	on	on	ADP
ajiri-2103	125	15	oil	oil	NOUN
ajiri-2103	125	16	and	and	CCONJ
ajiri-2103	125	17	promoting	promote	VERB
ajiri-2103	125	18	greater	great	ADJ
ajiri-2103	125	19	fdi	fdi	NOUN
ajiri-2103	125	20	in	in	ADP
ajiri-2103	125	21	the	the	DET
ajiri-2103	125	22	kingdom	kingdom	NOUN
ajiri-2103	125	23	.	.	PUNCT
ajiri-2103	126	1	one	one	NUM
ajiri-2103	126	2	of	of	ADP
ajiri-2103	126	3	the	the	DET
ajiri-2103	126	4	first	first	ADJ
ajiri-2103	126	5	projects	project	NOUN
ajiri-2103	126	6	spearheaded	spearhead	VERB
ajiri-2103	126	7	by	by	ADP
ajiri-2103	126	8	saudi	saudi	ADJ
ajiri-2103	126	9	vision	vision	NOUN
ajiri-2103	126	10	2030	2030	NUM
ajiri-2103	126	11	was	be	AUX
ajiri-2103	126	12	the	the	DET
ajiri-2103	126	13	privatization	privatization	NOUN
ajiri-2103	126	14	of	of	ADP
ajiri-2103	126	15	“	"	PUNCT
ajiri-2103	126	16	aramco	aramco	PROPN
ajiri-2103	126	17	”	"	PUNCT
ajiri-2103	126	18	,	,	PUNCT
ajiri-2103	126	19	a	a	DET
ajiri-2103	126	20	state	state	NOUN
ajiri-2103	126	21	-	-	PUNCT
ajiri-2103	126	22	owned	own	VERB
ajiri-2103	126	23	oil	oil	NOUN
ajiri-2103	126	24	company	company	NOUN
ajiri-2103	126	25	,	,	PUNCT
ajiri-2103	126	26	by	by	ADP
ajiri-2103	126	27	the	the	DET
ajiri-2103	126	28	sale	sale	NOUN
ajiri-2103	126	29	of	of	ADP
ajiri-2103	126	30	5	5	NUM
ajiri-2103	126	31	%	%	NOUN
ajiri-2103	126	32	of	of	ADP
ajiri-2103	126	33	its	its	PRON
ajiri-2103	126	34	stock	stock	NOUN
ajiri-2103	126	35	(	(	PUNCT
ajiri-2103	126	36	kavthankar	kavthankar	PROPN
ajiri-2103	126	37	&	&	CCONJ
ajiri-2103	126	38	perepu	perepu	PROPN
ajiri-2103	126	39	,	,	PUNCT
ajiri-2103	126	40	2021	2021	NUM
ajiri-2103	126	41	)	)	PUNCT
ajiri-2103	126	42	.	.	PUNCT
ajiri-2103	127	1	it	it	PRON
ajiri-2103	127	2	is	be	AUX
ajiri-2103	127	3	indeed	indeed	ADV
ajiri-2103	127	4	a	a	DET
ajiri-2103	127	5	positive	positive	ADJ
ajiri-2103	127	6	development	development	NOUN
ajiri-2103	127	7	since	since	SCONJ
ajiri-2103	127	8	moving	move	VERB
ajiri-2103	127	9	one	one	NUM
ajiri-2103	127	10	of	of	ADP
ajiri-2103	127	11	the	the	DET
ajiri-2103	127	12	government	government	NOUN
ajiri-2103	127	13	’s	’s	PART
ajiri-2103	127	14	greatest	great	ADJ
ajiri-2103	127	15	assets	asset	NOUN
ajiri-2103	127	16	into	into	ADP
ajiri-2103	127	17	the	the	DET
ajiri-2103	127	18	private	private	ADJ
ajiri-2103	127	19	industry	industry	NOUN
ajiri-2103	127	20	implies	imply	VERB
ajiri-2103	127	21	more	more	ADJ
ajiri-2103	127	22	financing	financing	NOUN
ajiri-2103	127	23	options	option	NOUN
ajiri-2103	127	24	and	and	CCONJ
ajiri-2103	127	25	fewer	few	ADJ
ajiri-2103	127	26	regulatory	regulatory	ADJ
ajiri-2103	127	27	burdens	burden	NOUN
ajiri-2103	127	28	while	while	SCONJ
ajiri-2103	127	29	also	also	ADV
ajiri-2103	127	30	ensuring	ensure	VERB
ajiri-2103	127	31	greater	great	ADJ
ajiri-2103	127	32	diversity	diversity	NOUN
ajiri-2103	127	33	in	in	ADP
ajiri-2103	127	34	other	other	ADJ
ajiri-2103	127	35	attracted	attract	VERB
ajiri-2103	127	36	investors	investor	NOUN
ajiri-2103	127	37	.	.	PUNCT
ajiri-2103	128	1	the	the	DET
ajiri-2103	128	2	move	move	NOUN
ajiri-2103	128	3	to	to	PART
ajiri-2103	128	4	launch	launch	VERB
ajiri-2103	128	5	a	a	DET
ajiri-2103	128	6	local	local	ADJ
ajiri-2103	128	7	“	"	PUNCT
ajiri-2103	128	8	international	international	ADJ
ajiri-2103	128	9	trade	trade	NOUN
ajiri-2103	128	10	investment	investment	NOUN
ajiri-2103	128	11	”	"	PUNCT
ajiri-2103	128	12	(	(	PUNCT
ajiri-2103	128	13	“	"	PUNCT
ajiri-2103	128	14	al	al	PROPN
ajiri-2103	128	15	sedran	sedran	NOUN
ajiri-2103	128	16	,	,	PUNCT
ajiri-2103	128	17	2018	2018	NUM
ajiri-2103	128	18	”	"	PUNCT
ajiri-2103	128	19	)	)	PUNCT
ajiri-2103	128	20	shows	show	VERB
ajiri-2103	128	21	the	the	DET
ajiri-2103	128	22	country	country	NOUN
ajiri-2103	128	23	’s	’s	PART
ajiri-2103	128	24	determination	determination	NOUN
ajiri-2103	128	25	to	to	PART
ajiri-2103	128	26	surpass	surpass	VERB
ajiri-2103	128	27	previous	previous	ADJ
ajiri-2103	128	28	limits	limit	NOUN
ajiri-2103	128	29	and	and	CCONJ
ajiri-2103	128	30	enhance	enhance	VERB
ajiri-2103	128	31	diversifying	diversify	VERB
ajiri-2103	128	32	options	option	NOUN
ajiri-2103	128	33	.	.	PUNCT
ajiri-2103	129	1	one	one	NUM
ajiri-2103	129	2	potentially	potentially	ADV
ajiri-2103	129	3	lucrative	lucrative	ADJ
ajiri-2103	129	4	area	area	NOUN
ajiri-2103	129	5	of	of	ADP
ajiri-2103	129	6	improvement	improvement	NOUN
ajiri-2103	129	7	is	be	AUX
ajiri-2103	129	8	tourism	tourism	NOUN
ajiri-2103	129	9	,	,	PUNCT
ajiri-2103	129	10	which	which	PRON
ajiri-2103	129	11	has	have	AUX
ajiri-2103	129	12	received	receive	VERB
ajiri-2103	129	13	significant	significant	ADJ
ajiri-2103	129	14	investment	investment	NOUN
ajiri-2103	129	15	as	as	ADP
ajiri-2103	129	16	a	a	DET
ajiri-2103	129	17	result	result	NOUN
ajiri-2103	129	18	of	of	ADP
ajiri-2103	129	19	“	"	PUNCT
ajiri-2103	129	20	saudi	saudi	ADJ
ajiri-2103	129	21	vision	vision	NOUN
ajiri-2103	129	22	2030	2030	NUM
ajiri-2103	129	23	”	"	PUNCT
ajiri-2103	129	24	proposals	proposal	NOUN
ajiri-2103	129	25	(	(	PUNCT
ajiri-2103	129	26	bhatt	bhatt	PROPN
ajiri-2103	129	27	et	et	PROPN
ajiri-2103	129	28	al	al	PROPN
ajiri-2103	129	29	.	.	PROPN
ajiri-2103	129	30	,	,	PUNCT
ajiri-2103	129	31	2020	2020	NUM
ajiri-2103	129	32	)	)	PUNCT
ajiri-2103	129	33	.	.	PUNCT
ajiri-2103	130	1	cultural	cultural	ADJ
ajiri-2103	130	2	since	since	SCONJ
ajiri-2103	130	3	the	the	DET
ajiri-2103	130	4	1970s	1970	NOUN
ajiri-2103	130	5	,	,	PUNCT
ajiri-2103	130	6	there	there	PRON
ajiri-2103	130	7	has	have	AUX
ajiri-2103	130	8	been	be	AUX
ajiri-2103	130	9	a	a	DET
ajiri-2103	130	10	major	major	ADJ
ajiri-2103	130	11	influence	influence	NOUN
ajiri-2103	130	12	of	of	ADP
ajiri-2103	130	13	cultural	cultural	ADJ
ajiri-2103	130	14	factors	factor	NOUN
ajiri-2103	130	15	on	on	ADP
ajiri-2103	130	16	both	both	CCONJ
ajiri-2103	130	17	local	local	ADJ
ajiri-2103	130	18	and	and	CCONJ
ajiri-2103	130	19	international	international	ADJ
ajiri-2103	130	20	accounting	accounting	NOUN
ajiri-2103	130	21	standards	standard	NOUN
ajiri-2103	130	22	.	.	PUNCT
ajiri-2103	131	1	the	the	DET
ajiri-2103	131	2	“	"	PUNCT
ajiri-2103	131	3	iasb	iasb	PROPN
ajiri-2103	131	4	”	"	PUNCT
ajiri-2103	131	5	was	be	AUX
ajiri-2103	131	6	established	establish	VERB
ajiri-2103	131	7	to	to	PART
ajiri-2103	131	8	assist	assist	VERB
ajiri-2103	131	9	in	in	ADP
ajiri-2103	131	10	bridging	bridge	VERB
ajiri-2103	131	11	the	the	DET
ajiri-2103	131	12	gaps	gap	NOUN
ajiri-2103	131	13	in	in	ADP
ajiri-2103	131	14	accounting	accounting	NOUN
ajiri-2103	131	15	practice	practice	NOUN
ajiri-2103	131	16	that	that	PRON
ajiri-2103	131	17	occurred	occur	VERB
ajiri-2103	131	18	as	as	ADP
ajiri-2103	131	19	a	a	DET
ajiri-2103	131	20	result	result	NOUN
ajiri-2103	131	21	of	of	ADP
ajiri-2103	131	22	cultural	cultural	ADJ
ajiri-2103	131	23	differences	difference	NOUN
ajiri-2103	131	24	.	.	PUNCT
ajiri-2103	132	1	in	in	ADP
ajiri-2103	132	2	terms	term	NOUN
ajiri-2103	132	3	of	of	ADP
ajiri-2103	132	4	arab	arab	ADJ
ajiri-2103	132	5	cultures	culture	NOUN
ajiri-2103	132	6	,	,	PUNCT
ajiri-2103	132	7	undoubtedly	undoubtedly	ADV
ajiri-2103	132	8	,	,	PUNCT
ajiri-2103	132	9	the	the	DET
ajiri-2103	132	10	most	most	ADV
ajiri-2103	132	11	extensive	extensive	ADJ
ajiri-2103	132	12	empirical	empirical	ADJ
ajiri-2103	132	13	analysis	analysis	NOUN
ajiri-2103	132	14	is	be	AUX
ajiri-2103	132	15	that	that	PRON
ajiri-2103	132	16	of	of	ADP
ajiri-2103	132	17	“	"	PUNCT
ajiri-2103	132	18	hofstede	hofstede	NOUN
ajiri-2103	132	19	”	"	PUNCT
ajiri-2103	132	20	(	(	PUNCT
ajiri-2103	132	21	riahi	riahi	NOUN
ajiri-2103	132	22	&	&	CCONJ
ajiri-2103	132	23	khoufi	khoufi	PROPN
ajiri-2103	132	24	,	,	PUNCT
ajiri-2103	132	25	2019	2019	NUM
ajiri-2103	132	26	)	)	PUNCT
ajiri-2103	132	27	.	.	PUNCT
ajiri-2103	133	1	however	however	ADV
ajiri-2103	133	2	,	,	PUNCT
ajiri-2103	133	3	this	this	PRON
ajiri-2103	133	4	lumps	lump	VERB
ajiri-2103	133	5	all	all	DET
ajiri-2103	133	6	arabic	arabic	ADJ
ajiri-2103	133	7	-	-	PUNCT
ajiri-2103	133	8	speaking	speak	VERB
ajiri-2103	133	9	nations	nation	NOUN
ajiri-2103	133	10	together	together	ADV
ajiri-2103	133	11	and	and	CCONJ
ajiri-2103	133	12	pays	pay	VERB
ajiri-2103	133	13	little	little	ADJ
ajiri-2103	133	14	regard	regard	NOUN
ajiri-2103	133	15	to	to	ADP
ajiri-2103	133	16	cultural	cultural	ADJ
ajiri-2103	133	17	and	and	CCONJ
ajiri-2103	133	18	other	other	ADJ
ajiri-2103	133	19	variations	variation	NOUN
ajiri-2103	133	20	.	.	PUNCT
ajiri-2103	134	1	one	one	NUM
ajiri-2103	134	2	of	of	ADP
ajiri-2103	134	3	these	these	DET
ajiri-2103	134	4	countries	country	NOUN
ajiri-2103	134	5	is	be	AUX
ajiri-2103	134	6	the	the	DET
ajiri-2103	134	7	subject	subject	NOUN
ajiri-2103	134	8	of	of	ADP
ajiri-2103	134	9	the	the	DET
ajiri-2103	134	10	current	current	ADJ
ajiri-2103	134	11	study	study	NOUN
ajiri-2103	134	12	:	:	PUNCT
ajiri-2103	134	13	saudi	saudi	PROPN
ajiri-2103	134	14	arabia	arabia	PROPN
ajiri-2103	134	15	.	.	PUNCT
ajiri-2103	135	1	according	accord	VERB
ajiri-2103	135	2	to	to	ADP
ajiri-2103	135	3	“	"	PUNCT
ajiri-2103	135	4	prokop	prokop	NOUN
ajiri-2103	135	5	(	(	PUNCT
ajiri-2103	135	6	2003	2003	NUM
ajiri-2103	135	7	)	)	PUNCT
ajiri-2103	135	8	”	"	PUNCT
ajiri-2103	135	9	,	,	PUNCT
ajiri-2103	135	10	religious	religious	ADJ
ajiri-2103	135	11	authority	authority	NOUN
ajiri-2103	135	12	provides	provide	VERB
ajiri-2103	135	13	much	much	ADJ
ajiri-2103	135	14	of	of	ADP
ajiri-2103	135	15	the	the	DET
ajiri-2103	135	16	credibility	credibility	NOUN
ajiri-2103	135	17	and	and	CCONJ
ajiri-2103	135	18	influence	influence	NOUN
ajiri-2103	135	19	of	of	ADP
ajiri-2103	135	20	saudi	saudi	PROPN
ajiri-2103	135	21	’s	’s	PART
ajiri-2103	135	22	highest	high	ADJ
ajiri-2103	135	23	officials	official	NOUN
ajiri-2103	135	24	,	,	PUNCT
ajiri-2103	135	25	and	and	CCONJ
ajiri-2103	135	26	the	the	PRON
ajiri-2103	135	27	more	more	ADV
ajiri-2103	135	28	they	they	PRON
ajiri-2103	135	29	claim	claim	VERB
ajiri-2103	135	30	to	to	PART
ajiri-2103	135	31	be	be	AUX
ajiri-2103	135	32	enforcing	enforce	VERB
ajiri-2103	135	33	sharia	sharia	PROPN
ajiri-2103	135	34	,	,	PUNCT
ajiri-2103	135	35	the	the	DET
ajiri-2103	135	36	more	more	ADV
ajiri-2103	135	37	probable	probable	ADJ
ajiri-2103	135	38	it	it	PRON
ajiri-2103	135	39	is	be	AUX
ajiri-2103	135	40	that	that	SCONJ
ajiri-2103	135	41	the	the	DET
ajiri-2103	135	42	people	people	NOUN
ajiri-2103	135	43	will	will	AUX
ajiri-2103	135	44	need	need	VERB
ajiri-2103	135	45	them	they	PRON
ajiri-2103	135	46	to	to	PART
ajiri-2103	135	47	stay	stay	VERB
ajiri-2103	135	48	in	in	ADP
ajiri-2103	135	49	power	power	NOUN
ajiri-2103	135	50	.	.	PUNCT
ajiri-2103	136	1	the	the	DET
ajiri-2103	136	2	impact	impact	NOUN
ajiri-2103	136	3	of	of	ADP
ajiri-2103	136	4	slams	slam	NOUN
ajiri-2103	136	5	on	on	ADP
ajiri-2103	136	6	business	business	NOUN
ajiri-2103	136	7	is	be	AUX
ajiri-2103	136	8	particularly	particularly	ADV
ajiri-2103	136	9	visible	visible	ADJ
ajiri-2103	136	10	during	during	ADP
ajiri-2103	136	11	“	"	PUNCT
ajiri-2103	136	12	ramadan	ramadan	PROPN
ajiri-2103	136	13	”	"	PUNCT
ajiri-2103	136	14	,	,	PUNCT
ajiri-2103	136	15	when	when	SCONJ
ajiri-2103	136	16	compulsory	compulsory	ADJ
ajiri-2103	136	17	fasting	fasting	NOUN
ajiri-2103	136	18	and	and	CCONJ
ajiri-2103	136	19	shortened	shorten	VERB
ajiri-2103	136	20	business	business	NOUN
ajiri-2103	136	21	hours	hour	NOUN
ajiri-2103	136	22	disrupt	disrupt	VERB
ajiri-2103	136	23	everyday	everyday	ADJ
ajiri-2103	136	24	patterns	pattern	NOUN
ajiri-2103	136	25	and	and	CCONJ
ajiri-2103	136	26	diminish	diminish	VERB
ajiri-2103	136	27	productivity	productivity	NOUN
ajiri-2103	136	28	(	(	PUNCT
ajiri-2103	136	29	thomas	thomas	PROPN
ajiri-2103	136	30	,	,	PUNCT
ajiri-2103	136	31	2013	2013	NUM
ajiri-2103	136	32	)	)	PUNCT
ajiri-2103	136	33	.	.	PUNCT
ajiri-2103	137	1	overall	overall	ADV
ajiri-2103	137	2	,	,	PUNCT
ajiri-2103	137	3	the	the	DET
ajiri-2103	137	4	cultural	cultural	ADJ
ajiri-2103	137	5	barrier	barrier	NOUN
ajiri-2103	137	6	or	or	CCONJ
ajiri-2103	137	7	distance	distance	NOUN
ajiri-2103	137	8	(	(	PUNCT
ajiri-2103	137	9	“	"	PUNCT
ajiri-2103	137	10	rice	rice	NOUN
ajiri-2103	137	11	”	"	PUNCT
ajiri-2103	137	12	2004	2004	NUM
ajiri-2103	137	13	“	"	PUNCT
ajiri-2103	137	14	idris	idris	PROPN
ajiri-2103	137	15	’	'	PUNCT
ajiri-2103	137	16	2007	2007	NUM
ajiri-2103	137	17	“	"	PUNCT
ajiri-2103	137	18	aldossari	aldossari	PROPN
ajiri-2103	137	19	and	and	CCONJ
ajiri-2103	137	20	robertson	robertson	PROPN
ajiri-2103	137	21	”	"	PUNCT
ajiri-2103	137	22	2016	2016	NUM
ajiri-2103	137	23	)	)	PUNCT
ajiri-2103	137	24	between	between	ADP
ajiri-2103	137	25	saudi	saudi	ADJ
ajiri-2103	137	26	and	and	CCONJ
ajiri-2103	137	27	western	western	ADJ
ajiri-2103	137	28	civilizations	civilization	NOUN
ajiri-2103	137	29	may	may	AUX
ajiri-2103	137	30	pose	pose	VERB
ajiri-2103	137	31	substantial	substantial	ADJ
ajiri-2103	137	32	challenges	challenge	NOUN
ajiri-2103	137	33	for	for	ADP
ajiri-2103	137	34	international	international	ADJ
ajiri-2103	137	35	parties	party	NOUN
ajiri-2103	137	36	seeking	seek	VERB
ajiri-2103	137	37	to	to	PART
ajiri-2103	137	38	enter	enter	VERB
ajiri-2103	137	39	the	the	DET
ajiri-2103	137	40	saudi	saudi	ADJ
ajiri-2103	137	41	market	market	NOUN
ajiri-2103	137	42	(	(	PUNCT
ajiri-2103	137	43	almansour	almansour	ADJ
ajiri-2103	137	44	,	,	PUNCT
ajiri-2103	137	45	2019	2019	NUM
ajiri-2103	137	46	)	)	PUNCT
ajiri-2103	137	47	.	.	PUNCT
ajiri-2103	138	1	it	it	PRON
ajiri-2103	138	2	also	also	ADV
ajiri-2103	138	3	emphasizes	emphasize	VERB
ajiri-2103	138	4	a	a	DET
ajiri-2103	138	5	significant	significant	ADJ
ajiri-2103	138	6	turning	turning	NOUN
ajiri-2103	138	7	point	point	NOUN
ajiri-2103	138	8	in	in	ADP
ajiri-2103	138	9	saudi	saudi	ADJ
ajiri-2103	138	10	financial	financial	ADJ
ajiri-2103	138	11	accounting	accounting	NOUN
ajiri-2103	138	12	,	,	PUNCT
ajiri-2103	138	13	namely	namely	ADV
ajiri-2103	138	14	,	,	PUNCT
ajiri-2103	138	15	that	that	SCONJ
ajiri-2103	138	16	the	the	DET
ajiri-2103	138	17	country	country	NOUN
ajiri-2103	138	18	’s	’s	PART
ajiri-2103	138	19	financial	financial	ADJ
ajiri-2103	138	20	objectives	objective	NOUN
ajiri-2103	138	21	do	do	AUX
ajiri-2103	138	22	not	not	PART
ajiri-2103	138	23	have	have	VERB
ajiri-2103	138	24	to	to	PART
ajiri-2103	138	25	take	take	VERB
ajiri-2103	138	26	precedence	precedence	NOUN
ajiri-2103	138	27	over	over	ADP
ajiri-2103	138	28	cultural	cultural	ADJ
ajiri-2103	138	29	characteristics	characteristic	NOUN
ajiri-2103	138	30	such	such	ADJ
ajiri-2103	138	31	as	as	ADP
ajiri-2103	138	32	partiality	partiality	NOUN
ajiri-2103	138	33	and	and	CCONJ
ajiri-2103	138	34	familial	familial	ADJ
ajiri-2103	138	35	attachments	attachment	NOUN
ajiri-2103	138	36	.	.	PUNCT
ajiri-2103	139	1	it	it	PRON
ajiri-2103	139	2	often	often	ADV
ajiri-2103	139	3	leads	lead	VERB
ajiri-2103	139	4	to	to	ADP
ajiri-2103	139	5	negligent	negligent	ADJ
ajiri-2103	139	6	and	and	CCONJ
ajiri-2103	139	7	reckless	reckless	ADJ
ajiri-2103	139	8	accounting	accounting	NOUN
ajiri-2103	139	9	methods	method	NOUN
ajiri-2103	139	10	that	that	PRON
ajiri-2103	139	11	are	be	AUX
ajiri-2103	139	12	subsequently	subsequently	ADV
ajiri-2103	139	13	kept	keep	VERB
ajiri-2103	139	14	under	under	ADP
ajiri-2103	139	15	wraps	wrap	NOUN
ajiri-2103	139	16	,	,	PUNCT
ajiri-2103	139	17	as	as	ADV
ajiri-2103	139	18	well	well	ADV
ajiri-2103	139	19	as	as	ADP
ajiri-2103	139	20	a	a	DET
ajiri-2103	139	21	lack	lack	NOUN
ajiri-2103	139	22	of	of	ADP
ajiri-2103	139	23	accountability	accountability	NOUN
ajiri-2103	139	24	in	in	ADP
ajiri-2103	139	25	companies	company	NOUN
ajiri-2103	139	26	.	.	PUNCT
ajiri-2103	140	1	it	it	PRON
ajiri-2103	140	2	frequently	frequently	ADV
ajiri-2103	140	3	leads	lead	VERB
ajiri-2103	140	4	to	to	ADP
ajiri-2103	140	5	poor	poor	ADJ
ajiri-2103	140	6	and	and	CCONJ
ajiri-2103	140	7	reckless	reckless	ADJ
ajiri-2103	140	8	accounting	accounting	NOUN
ajiri-2103	140	9	practices	practice	NOUN
ajiri-2103	140	10	,	,	PUNCT
ajiri-2103	140	11	which	which	PRON
ajiri-2103	140	12	are	be	AUX
ajiri-2103	140	13	subsequently	subsequently	ADV
ajiri-2103	140	14	covered	cover	VERB
ajiri-2103	140	15	up	up	ADP
ajiri-2103	140	16	,	,	PUNCT
ajiri-2103	140	17	as	as	ADV
ajiri-2103	140	18	well	well	ADV
ajiri-2103	140	19	as	as	ADP
ajiri-2103	140	20	a	a	DET
ajiri-2103	140	21	“	"	PUNCT
ajiri-2103	140	22	lack	lack	NOUN
ajiri-2103	140	23	of	of	ADP
ajiri-2103	140	24	transparency	transparency	NOUN
ajiri-2103	140	25	”	"	PUNCT
ajiri-2103	140	26	in	in	ADP
ajiri-2103	140	27	businesses	business	NOUN
ajiri-2103	140	28	(	(	PUNCT
ajiri-2103	140	29	alqahtani	alqahtani	ADJ
ajiri-2103	140	30	,	,	PUNCT
ajiri-2103	140	31	2012	2012	NUM
ajiri-2103	140	32	)	)	PUNCT
ajiri-2103	140	33	.	.	PUNCT
ajiri-2103	141	1	the	the	DET
ajiri-2103	141	2	components	component	NOUN
ajiri-2103	141	3	of	of	ADP
ajiri-2103	141	4	saudi	saudi	ADJ
ajiri-2103	141	5	culture	culture	NOUN
ajiri-2103	141	6	outlined	outline	VERB
ajiri-2103	141	7	above	above	ADV
ajiri-2103	141	8	appear	appear	VERB
ajiri-2103	141	9	to	to	PART
ajiri-2103	141	10	validate	validate	VERB
ajiri-2103	141	11	,	,	PUNCT
ajiri-2103	141	12	to	to	ADP
ajiri-2103	141	13	some	some	DET
ajiri-2103	141	14	extent	extent	NOUN
ajiri-2103	141	15	,	,	PUNCT
ajiri-2103	141	16	the	the	DET
ajiri-2103	141	17	putative	putative	ADJ
ajiri-2103	141	18	link	link	NOUN
ajiri-2103	141	19	between	between	ADP
ajiri-2103	141	20	“	"	PUNCT
ajiri-2103	141	21	gray	gray	ADJ
ajiri-2103	141	22	’s	’s	PART
ajiri-2103	141	23	(	(	PUNCT
ajiri-2103	141	24	1988	1988	NUM
ajiri-2103	141	25	)	)	PUNCT
ajiri-2103	141	26	”	"	PUNCT
ajiri-2103	141	27	accounting	accounting	NOUN
ajiri-2103	141	28	values	value	NOUN
ajiri-2103	141	29	(	(	PUNCT
ajiri-2103	141	30	as	as	SCONJ
ajiri-2103	141	31	measured	measure	VERB
ajiri-2103	141	32	by	by	ADP
ajiri-2103	141	33	hofstede	hofstede	NOUN
ajiri-2103	141	34	’s	’s	PART
ajiri-2103	141	35	dimensions	dimension	NOUN
ajiri-2103	141	36	)	)	PUNCT
ajiri-2103	141	37	and	and	CCONJ
ajiri-2103	141	38	particular	particular	ADJ
ajiri-2103	141	39	accounting	accounting	NOUN
ajiri-2103	141	40	cultural	cultural	ADJ
ajiri-2103	141	41	traits	trait	NOUN
ajiri-2103	141	42	that	that	PRON
ajiri-2103	141	43	define	define	VERB
ajiri-2103	141	44	the	the	DET
ajiri-2103	141	45	country	country	NOUN
ajiri-2103	141	46	’s	’s	PART
ajiri-2103	141	47	accounting	accounting	NOUN
ajiri-2103	141	48	system	system	NOUN
ajiri-2103	141	49	(	(	PUNCT
ajiri-2103	141	50	miller	miller	PROPN
ajiri-2103	141	51	&	&	CCONJ
ajiri-2103	141	52	pumariega	pumariega	PROPN
ajiri-2103	141	53	,	,	PUNCT
ajiri-2103	141	54	2001	2001	NUM
ajiri-2103	141	55	)	)	PUNCT
ajiri-2103	141	56	.	.	PUNCT
ajiri-2103	142	1	regulatory	regulatory	ADJ
ajiri-2103	142	2	bodies	body	NOUN
ajiri-2103	142	3	in	in	ADP
ajiri-2103	142	4	saudi	saudi	PROPN
ajiri-2103	142	5	arabia	arabia	PROPN
ajiri-2103	142	6	ministry	ministry	PROPN
ajiri-2103	142	7	of	of	ADP
ajiri-2103	142	8	commerce	commerce	PROPN
ajiri-2103	142	9	and	and	CCONJ
ajiri-2103	142	10	investment	investment	NOUN
ajiri-2103	142	11	(	(	PUNCT
ajiri-2103	142	12	mci	mci	PROPN
ajiri-2103	142	13	)	)	PUNCT
ajiri-2103	142	14	the	the	DET
ajiri-2103	142	15	“	"	PUNCT
ajiri-2103	142	16	mci	mci	NOUN
ajiri-2103	142	17	”	"	PUNCT
ajiri-2103	142	18	was	be	AUX
ajiri-2103	142	19	established	establish	VERB
ajiri-2103	142	20	in	in	ADP
ajiri-2103	142	21	1953	1953	NUM
ajiri-2103	142	22	with	with	ADP
ajiri-2103	142	23	the	the	DET
ajiri-2103	142	24	primary	primary	ADJ
ajiri-2103	142	25	goal	goal	NOUN
ajiri-2103	142	26	of	of	ADP
ajiri-2103	142	27	regulating	regulate	VERB
ajiri-2103	142	28	commercial	commercial	ADJ
ajiri-2103	142	29	activity	activity	NOUN
ajiri-2103	142	30	in	in	ADP
ajiri-2103	142	31	saudi	saudi	PROPN
ajiri-2103	142	32	arabia	arabia	PROPN
ajiri-2103	142	33	as	as	ADV
ajiri-2103	142	34	well	well	ADV
ajiri-2103	142	35	as	as	ADP
ajiri-2103	142	36	formulating	formulate	VERB
ajiri-2103	142	37	and	and	CCONJ
ajiri-2103	142	38	enforcing	enforce	VERB
ajiri-2103	142	39	rules	rule	NOUN
ajiri-2103	142	40	(	(	PUNCT
ajiri-2103	142	41	almansour	almansour	ADJ
ajiri-2103	142	42	,	,	PUNCT
ajiri-2103	142	43	2019	2019	NUM
ajiri-2103	142	44	)	)	PUNCT
ajiri-2103	142	45	.	.	PUNCT
ajiri-2103	143	1	it	it	PRON
ajiri-2103	143	2	is	be	AUX
ajiri-2103	143	3	responsible	responsible	ADJ
ajiri-2103	143	4	for	for	ADP
ajiri-2103	143	5	managing	manage	VERB
ajiri-2103	143	6	and	and	CCONJ
ajiri-2103	143	7	monitoring	monitor	VERB
ajiri-2103	143	8	foreign	foreign	ADJ
ajiri-2103	143	9	trade	trade	NOUN
ajiri-2103	143	10	relations	relation	NOUN
ajiri-2103	143	11	and	and	CCONJ
ajiri-2103	143	12	promoting	promote	VERB
ajiri-2103	143	13	the	the	DET
ajiri-2103	143	14	export	export	NOUN
ajiri-2103	143	15	of	of	ADP
ajiri-2103	143	16	nonoil	nonoil	NOUN
ajiri-2103	143	17	products	product	NOUN
ajiri-2103	143	18	.	.	PUNCT
ajiri-2103	144	1	prior	prior	ADV
ajiri-2103	144	2	to	to	ADP
ajiri-2103	144	3	the	the	DET
ajiri-2103	144	4	establishment	establishment	NOUN
ajiri-2103	144	5	of	of	ADP
ajiri-2103	144	6	the	the	DET
ajiri-2103	144	7	“	"	PUNCT
ajiri-2103	144	8	cma	cma	NOUN
ajiri-2103	144	9	”	"	PUNCT
ajiri-2103	144	10	,	,	PUNCT
ajiri-2103	144	11	the	the	DET
ajiri-2103	144	12	“	"	PUNCT
ajiri-2103	144	13	mci	mci	NOUN
ajiri-2103	144	14	”	"	PUNCT
ajiri-2103	144	15	was	be	AUX
ajiri-2103	144	16	solely	solely	ADV
ajiri-2103	144	17	responsible	responsible	ADJ
ajiri-2103	144	18	for	for	ADP
ajiri-2103	144	19	regulating	regulate	VERB
ajiri-2103	144	20	listed	list	VERB
ajiri-2103	144	21	firms	firm	NOUN
ajiri-2103	144	22	and	and	CCONJ
ajiri-2103	144	23	preserving	preserve	VERB
ajiri-2103	144	24	the	the	DET
ajiri-2103	144	25	interests	interest	NOUN
ajiri-2103	144	26	of	of	ADP
ajiri-2103	144	27	their	their	PRON
ajiri-2103	144	28	shareholders	shareholder	NOUN
ajiri-2103	144	29	.	.	PUNCT
ajiri-2103	145	1	the	the	DET
ajiri-2103	145	2	“	"	PUNCT
ajiri-2103	145	3	cma	cma	NOUN
ajiri-2103	145	4	”	"	PUNCT
ajiri-2103	145	5	was	be	AUX
ajiri-2103	145	6	given	give	VERB
ajiri-2103	145	7	these	these	DET
ajiri-2103	145	8	regulatory	regulatory	ADJ
ajiri-2103	145	9	and	and	CCONJ
ajiri-2103	145	10	supervisory	supervisory	ADJ
ajiri-2103	145	11	duties	duty	NOUN
ajiri-2103	145	12	when	when	SCONJ
ajiri-2103	145	13	the	the	DET
ajiri-2103	145	14	“	"	PUNCT
ajiri-2103	145	15	companies	company	NOUN
ajiri-2103	145	16	law	law	NOUN
ajiri-2103	145	17	”	"	PUNCT
ajiri-2103	145	18	was	be	AUX
ajiri-2103	145	19	updated	update	VERB
ajiri-2103	145	20	in	in	ADP
ajiri-2103	145	21	2015	2015	NUM
ajiri-2103	145	22	.	.	PUNCT
ajiri-2103	146	1	according	accord	VERB
ajiri-2103	146	2	to	to	ADP
ajiri-2103	146	3	the	the	DET
ajiri-2103	146	4	“	"	PUNCT
ajiri-2103	146	5	mci	mci	PROPN
ajiri-2103	146	6	report	report	NOUN
ajiri-2103	146	7	2019	2019	NUM
ajiri-2103	146	8	”	"	PUNCT
ajiri-2103	146	9	(	(	PUNCT
ajiri-2103	146	10	mureithi	mureithi	NOUN
ajiri-2103	146	11	,	,	PUNCT
ajiri-2103	146	12	2019	2019	NUM
ajiri-2103	146	13	)	)	PUNCT
ajiri-2103	146	14	,	,	PUNCT
ajiri-2103	146	15	the	the	DET
ajiri-2103	146	16	organization	organization	NOUN
ajiri-2103	146	17	’s	’s	PART
ajiri-2103	146	18	purpose	purpose	NOUN
ajiri-2103	146	19	is	be	AUX
ajiri-2103	146	20	to	to	PART
ajiri-2103	146	21	stimulate	stimulate	VERB
ajiri-2103	146	22	commercial	commercial	ADJ
ajiri-2103	146	23	enterprises	enterprise	NOUN
ajiri-2103	146	24	outside	outside	ADP
ajiri-2103	146	25	of	of	ADP
ajiri-2103	146	26	the	the	DET
ajiri-2103	146	27	oil	oil	NOUN
ajiri-2103	146	28	sector	sector	NOUN
ajiri-2103	146	29	both	both	CCONJ
ajiri-2103	146	30	inside	inside	ADP
ajiri-2103	146	31	and	and	CCONJ
ajiri-2103	146	32	outside	outside	ADP
ajiri-2103	146	33	of	of	ADP
ajiri-2103	146	34	saudi	saudi	PROPN
ajiri-2103	146	35	arabia	arabia	PROPN
ajiri-2103	146	36	,	,	PUNCT
ajiri-2103	146	37	which	which	PRON
ajiri-2103	146	38	it	it	PRON
ajiri-2103	146	39	sees	see	VERB
ajiri-2103	146	40	as	as	ADP
ajiri-2103	146	41	critical	critical	ADJ
ajiri-2103	146	42	to	to	ADP
ajiri-2103	146	43	sharing	share	VERB
ajiri-2103	146	44	prosperity	prosperity	NOUN
ajiri-2103	146	45	throughout	throughout	ADP
ajiri-2103	146	46	the	the	DET
ajiri-2103	146	47	kingdom	kingdom	NOUN
ajiri-2103	146	48	and	and	CCONJ
ajiri-2103	146	49	promoting	promote	VERB
ajiri-2103	146	50	investment	investment	NOUN
ajiri-2103	146	51	from	from	ADP
ajiri-2103	146	52	the	the	DET
ajiri-2103	146	53	rest	rest	NOUN
ajiri-2103	146	54	of	of	ADP
ajiri-2103	146	55	the	the	DET
ajiri-2103	146	56	globe	globe	NOUN
ajiri-2103	146	57	.	.	PUNCT
ajiri-2103	147	1	another	another	DET
ajiri-2103	147	2	objective	objective	NOUN
ajiri-2103	147	3	is	be	AUX
ajiri-2103	147	4	to	to	PART
ajiri-2103	147	5	increase	increase	VERB
ajiri-2103	147	6	the	the	DET
ajiri-2103	147	7	efficiency	efficiency	NOUN
ajiri-2103	147	8	and	and	CCONJ
ajiri-2103	147	9	effectiveness	effectiveness	NOUN
ajiri-2103	147	10	of	of	ADP
ajiri-2103	147	11	private	private	ADJ
ajiri-2103	147	12	corporations	corporation	NOUN
ajiri-2103	147	13	and	and	CCONJ
ajiri-2103	147	14	entrepreneurs	entrepreneur	NOUN
ajiri-2103	147	15	,	,	PUNCT
ajiri-2103	147	16	in	in	ADP
ajiri-2103	147	17	particular	particular	ADJ
ajiri-2103	147	18	,	,	PUNCT
ajiri-2103	147	19	to	to	PART
ajiri-2103	147	20	widen	widen	VERB
ajiri-2103	147	21	the	the	DET
ajiri-2103	147	22	definition	definition	NOUN
ajiri-2103	147	23	of	of	ADP
ajiri-2103	147	24	commercial	commercial	ADJ
ajiri-2103	147	25	activities	activity	NOUN
ajiri-2103	147	26	and	and	CCONJ
ajiri-2103	147	27	stay	stay	VERB
ajiri-2103	147	28	competitive	competitive	ADJ
ajiri-2103	147	29	in	in	ADP
ajiri-2103	147	30	global	global	ADJ
ajiri-2103	147	31	markets	market	NOUN
ajiri-2103	147	32	.	.	PUNCT
ajiri-2103	148	1	the	the	DET
ajiri-2103	148	2	research	research	NOUN
ajiri-2103	148	3	emphasizes	emphasize	VERB
ajiri-2103	148	4	the	the	DET
ajiri-2103	148	5	need	need	NOUN
ajiri-2103	148	6	of	of	ADP
ajiri-2103	148	7	beginning	beginning	NOUN
ajiri-2103	148	8	to	to	PART
ajiri-2103	148	9	attract	attract	VERB
ajiri-2103	148	10	brilliant	brilliant	ADJ
ajiri-2103	148	11	individuals	individual	NOUN
ajiri-2103	148	12	from	from	ADP
ajiri-2103	148	13	throughout	throughout	ADP
ajiri-2103	148	14	the	the	DET
ajiri-2103	148	15	country	country	NOUN
ajiri-2103	148	16	,	,	PUNCT
ajiri-2103	148	17	promoting	promote	VERB
ajiri-2103	148	18	and	and	CCONJ
ajiri-2103	148	19	organizing	organize	VERB
ajiri-2103	148	20	the	the	DET
ajiri-2103	148	21	sector	sector	NOUN
ajiri-2103	148	22	of	of	ADP
ajiri-2103	148	23	business	business	NOUN
ajiri-2103	148	24	services	service	NOUN
ajiri-2103	148	25	and	and	CCONJ
ajiri-2103	148	26	developing	develop	VERB
ajiri-2103	148	27	financing	financing	NOUN
ajiri-2103	148	28	operations	operation	NOUN
ajiri-2103	148	29	in	in	ADP
ajiri-2103	148	30	partnership	partnership	NOUN
ajiri-2103	148	31	with	with	ADP
ajiri-2103	148	32	the	the	DET
ajiri-2103	148	33	relevant	relevant	ADJ
ajiri-2103	148	34	authorities	authority	NOUN
ajiri-2103	148	35	(	(	PUNCT
ajiri-2103	148	36	miller	miller	PROPN
ajiri-2103	148	37	,	,	PUNCT
ajiri-2103	148	38	2003	2003	NUM
ajiri-2103	148	39	)	)	PUNCT
ajiri-2103	148	40	.	.	PUNCT
ajiri-2103	149	1	according	accord	VERB
ajiri-2103	149	2	to	to	ADP
ajiri-2103	149	3	the	the	DET
ajiri-2103	149	4	research	research	NOUN
ajiri-2103	149	5	,	,	PUNCT
ajiri-2103	149	6	these	these	DET
ajiri-2103	149	7	steps	step	NOUN
ajiri-2103	149	8	will	will	AUX
ajiri-2103	149	9	allow	allow	VERB
ajiri-2103	149	10	the	the	DET
ajiri-2103	149	11	business	business	NOUN
ajiri-2103	149	12	services	service	NOUN
ajiri-2103	149	13	industries	industry	NOUN
ajiri-2103	149	14	will	will	AUX
ajiri-2103	149	15	grow	grow	VERB
ajiri-2103	149	16	in	in	ADP
ajiri-2103	149	17	terms	term	NOUN
ajiri-2103	149	18	of	of	ADP
ajiri-2103	149	19	supplying	supply	VERB
ajiri-2103	149	20	goods	good	NOUN
ajiri-2103	149	21	and	and	CCONJ
ajiri-2103	149	22	services	service	NOUN
ajiri-2103	149	23	to	to	PART
ajiri-2103	149	24	satisfy	satisfy	VERB
ajiri-2103	149	25	saudi	saudi	ADJ
ajiri-2103	149	26	and	and	CCONJ
ajiri-2103	149	27	worldwide	worldwide	ADJ
ajiri-2103	149	28	standards	standard	NOUN
ajiri-2103	149	29	.	.	PUNCT
ajiri-2103	150	1	,	,	PUNCT
ajiri-2103	151	1	as	as	ADV
ajiri-2103	151	2	well	well	ADV
ajiri-2103	151	3	as	as	ADP
ajiri-2103	151	4	guaranteeing	guarantee	VERB
ajiri-2103	151	5	that	that	SCONJ
ajiri-2103	151	6	customers	customer	NOUN
ajiri-2103	151	7	have	have	VERB
ajiri-2103	151	8	access	access	NOUN
ajiri-2103	151	9	to	to	ADP
ajiri-2103	151	10	the	the	DET
ajiri-2103	151	11	appropriate	appropriate	ADJ
ajiri-2103	151	12	number	number	NOUN
ajiri-2103	151	13	of	of	ADP
ajiri-2103	151	14	commodities	commodity	NOUN
ajiri-2103	151	15	at	at	ADP
ajiri-2103	151	16	the	the	DET
ajiri-2103	151	17	appropriate	appropriate	ADJ
ajiri-2103	151	18	price	price	NOUN
ajiri-2103	151	19	.	.	PUNCT
ajiri-2103	152	1	capital	capital	NOUN
ajiri-2103	152	2	market	market	NOUN
ajiri-2103	152	3	authority	authority	NOUN
ajiri-2103	152	4	(	(	PUNCT
ajiri-2103	152	5	cma	cma	PROPN
ajiri-2103	152	6	)	)	PUNCT
ajiri-2103	152	7	the	the	DET
ajiri-2103	152	8	“	"	PUNCT
ajiri-2103	152	9	cma	cma	NOUN
ajiri-2103	152	10	”	"	PUNCT
ajiri-2103	152	11	was	be	AUX
ajiri-2103	152	12	introduced	introduce	VERB
ajiri-2103	152	13	in	in	ADP
ajiri-2103	152	14	the	the	DET
ajiri-2103	152	15	early	early	ADJ
ajiri-2103	152	16	1950s	1950	NOUN
ajiri-2103	152	17	and	and	CCONJ
ajiri-2103	152	18	operated	operate	VERB
ajiri-2103	152	19	under	under	ADP
ajiri-2103	152	20	the	the	DET
ajiri-2103	152	21	supervision	supervision	NOUN
ajiri-2103	152	22	of	of	ADP
ajiri-2103	152	23	the	the	DET
ajiri-2103	152	24	“	"	PUNCT
ajiri-2103	152	25	sama	sama	NOUN
ajiri-2103	152	26	”	"	PUNCT
ajiri-2103	152	27	till	till	SCONJ
ajiri-2103	152	28	1989	1989	NUM
ajiri-2103	152	29	,	,	PUNCT
ajiri-2103	152	30	when	when	SCONJ
ajiri-2103	152	31	the	the	DET
ajiri-2103	152	32	government	government	NOUN
ajiri-2103	152	33	imposed	impose	VERB
ajiri-2103	152	34	its	its	PRON
ajiri-2103	152	35	own	own	ADJ
ajiri-2103	152	36	rules	rule	NOUN
ajiri-2103	152	37	and	and	CCONJ
ajiri-2103	152	38	regulations	regulation	NOUN
ajiri-2103	152	39	(	(	PUNCT
ajiri-2103	152	40	ramady	ramady	ADJ
ajiri-2103	152	41	,	,	PUNCT
ajiri-2103	152	42	2010	2010	NUM
ajiri-2103	152	43	)	)	PUNCT
ajiri-2103	152	44	.	.	PUNCT
ajiri-2103	153	1	the	the	DET
ajiri-2103	153	2	true	true	ADJ
ajiri-2103	153	3	transformation	transformation	NOUN
ajiri-2103	153	4	,	,	PUNCT
ajiri-2103	153	5	however	however	ADV
ajiri-2103	153	6	,	,	PUNCT
ajiri-2103	153	7	occurred	occur	VERB
ajiri-2103	153	8	in	in	ADP
ajiri-2103	153	9	2003	2003	NUM
ajiri-2103	153	10	,	,	PUNCT
ajiri-2103	153	11	when	when	SCONJ
ajiri-2103	153	12	a	a	DET
ajiri-2103	153	13	proclamation	proclamation	NOUN
ajiri-2103	153	14	constituted	constitute	VERB
ajiri-2103	153	15	the	the	DET
ajiri-2103	153	16	“	"	PUNCT
ajiri-2103	153	17	cma	cma	NOUN
ajiri-2103	153	18	”	"	PUNCT
ajiri-2103	153	19	as	as	ADP
ajiri-2103	153	20	the	the	DET
ajiri-2103	153	21	government	government	NOUN
ajiri-2103	153	22	’s	’s	PART
ajiri-2103	153	23	stock	stock	NOUN
ajiri-2103	153	24	market	market	NOUN
ajiri-2103	153	25	regulator	regulator	NOUN
ajiri-2103	153	26	,	,	PUNCT
ajiri-2103	153	27	with	with	ADP
ajiri-2103	153	28	authority	authority	NOUN
ajiri-2103	153	29	for	for	ADP
ajiri-2103	153	30	any	any	DET
ajiri-2103	153	31	economic	economic	ADJ
ajiri-2103	153	32	,	,	PUNCT
ajiri-2103	153	33	administrative	administrative	ADJ
ajiri-2103	153	34	,	,	PUNCT
ajiri-2103	153	35	and	and	CCONJ
ajiri-2103	153	36	legislative	legislative	ADJ
ajiri-2103	153	37	control	control	NOUN
ajiri-2103	153	38	.	.	PUNCT
ajiri-2103	154	1	it	it	PRON
ajiri-2103	154	2	is	be	AUX
ajiri-2103	154	3	in	in	ADP
ajiri-2103	154	4	charge	charge	NOUN
ajiri-2103	154	5	of	of	ADP
ajiri-2103	154	6	fostering	foster	VERB
ajiri-2103	154	7	a	a	DET
ajiri-2103	154	8	favourable	favourable	ADJ
ajiri-2103	154	9	investment	investment	NOUN
ajiri-2103	154	10	climate	climate	NOUN
ajiri-2103	154	11	,	,	PUNCT
ajiri-2103	154	12	maintaining	maintain	VERB
ajiri-2103	154	13	transparency	transparency	NOUN
ajiri-2103	154	14	,	,	PUNCT
ajiri-2103	154	15	and	and	CCONJ
ajiri-2103	154	16	safeguarding	safeguard	VERB
ajiri-2103	154	17	investors	investor	NOUN
ajiri-2103	154	18	from	from	ADP
ajiri-2103	154	19	illicit	illicit	ADJ
ajiri-2103	154	20	trading	trading	NOUN
ajiri-2103	154	21	.	.	PUNCT
ajiri-2103	155	1	the	the	DET
ajiri-2103	155	2	“	"	PUNCT
ajiri-2103	155	3	cma	cma	NOUN
ajiri-2103	155	4	”	"	PUNCT
ajiri-2103	155	5	permitted	permit	VERB
ajiri-2103	155	6	non	non	ADJ
ajiri-2103	155	7	-	-	ADJ
ajiri-2103	155	8	saudis	saudis	ADJ
ajiri-2103	155	9	access	access	NOUN
ajiri-2103	155	10	to	to	ADP
ajiri-2103	155	11	the	the	DET
ajiri-2103	155	12	saudi	saudi	ADJ
ajiri-2103	155	13	market	market	NOUN
ajiri-2103	155	14	and	and	CCONJ
ajiri-2103	155	15	the	the	DET
ajiri-2103	155	16	pa	pa	PROPN
ajiri-2103	155	17	ge	ge	PROPN
ajiri-2103	155	18	51	51	NUM
ajiri-2103	155	19	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	155	20	am	be	AUX
ajiri-2103	155	21	.	.	PUNCT
ajiri-2103	156	1	j.	j.	PROPN
ajiri-2103	156	2	interdiscip	interdiscip	PROPN
ajiri-2103	156	3	.	.	PUNCT
ajiri-2103	157	1	res	re	NOUN
ajiri-2103	157	2	.	.	PUNCT
ajiri-2103	158	1	innov	innov	PROPN
ajiri-2103	158	2	.	.	PUNCT
ajiri-2103	159	1	2(4	2(4	NUM
ajiri-2103	159	2	)	)	PUNCT
ajiri-2103	159	3	47	47	NUM
ajiri-2103	159	4	-	-	SYM
ajiri-2103	159	5	57	57	NUM
ajiri-2103	159	6	2023	2023	NUM
ajiri-2103	159	7	buying	buying	NOUN
ajiri-2103	159	8	of	of	ADP
ajiri-2103	159	9	shares	share	NOUN
ajiri-2103	159	10	in	in	ADP
ajiri-2103	159	11	saudi	saudi	ADJ
ajiri-2103	159	12	companies	company	NOUN
ajiri-2103	159	13	through	through	ADP
ajiri-2103	159	14	exchange	exchange	NOUN
ajiri-2103	159	15	agreements	agreement	NOUN
ajiri-2103	159	16	in	in	ADP
ajiri-2103	159	17	2015	2015	NUM
ajiri-2103	159	18	(	(	PUNCT
ajiri-2103	159	19	qobo	qobo	PROPN
ajiri-2103	159	20	&	&	CCONJ
ajiri-2103	159	21	soko	soko	PROPN
ajiri-2103	159	22	,	,	PUNCT
ajiri-2103	159	23	2010	2010	NUM
ajiri-2103	159	24	)	)	PUNCT
ajiri-2103	159	25	.	.	PUNCT
ajiri-2103	160	1	these	these	PRON
ajiri-2103	160	2	must	must	AUX
ajiri-2103	160	3	be	be	AUX
ajiri-2103	160	4	carried	carry	VERB
ajiri-2103	160	5	out	out	ADP
ajiri-2103	160	6	by	by	ADP
ajiri-2103	160	7	saudi	saudi	ADJ
ajiri-2103	160	8	brokerage	brokerage	NOUN
ajiri-2103	160	9	companies	company	NOUN
ajiri-2103	160	10	that	that	PRON
ajiri-2103	160	11	have	have	AUX
ajiri-2103	160	12	been	be	AUX
ajiri-2103	160	13	approved	approve	VERB
ajiri-2103	160	14	by	by	ADP
ajiri-2103	160	15	the	the	DET
ajiri-2103	160	16	“	"	PUNCT
ajiri-2103	160	17	cma	cma	NOUN
ajiri-2103	160	18	”	"	PUNCT
ajiri-2103	160	19	to	to	PART
ajiri-2103	160	20	maintain	maintain	VERB
ajiri-2103	160	21	and	and	CCONJ
ajiri-2103	160	22	acquire	acquire	VERB
ajiri-2103	160	23	shares	share	NOUN
ajiri-2103	160	24	on	on	ADP
ajiri-2103	160	25	behalf	behalf	NOUN
ajiri-2103	160	26	of	of	ADP
ajiri-2103	160	27	non	non	ADJ
ajiri-2103	160	28	-	-	ADJ
ajiri-2103	160	29	saudi	saudi	ADJ
ajiri-2103	160	30	customers	customer	NOUN
ajiri-2103	160	31	.	.	PUNCT
ajiri-2103	161	1	it	it	PRON
ajiri-2103	161	2	raised	raise	VERB
ajiri-2103	161	3	investment	investment	NOUN
ajiri-2103	161	4	options	option	NOUN
ajiri-2103	161	5	in	in	ADP
ajiri-2103	161	6	saudi	saudi	PROPN
ajiri-2103	161	7	arabia	arabia	PROPN
ajiri-2103	161	8	,	,	PUNCT
ajiri-2103	161	9	but	but	CCONJ
ajiri-2103	161	10	it	it	PRON
ajiri-2103	161	11	also	also	ADV
ajiri-2103	161	12	exerted	exert	VERB
ajiri-2103	161	13	pressure	pressure	NOUN
ajiri-2103	161	14	upon	upon	SCONJ
ajiri-2103	161	15	the	the	DET
ajiri-2103	161	16	“	"	PUNCT
ajiri-2103	161	17	cma	cma	NOUN
ajiri-2103	161	18	”	"	PUNCT
ajiri-2103	161	19	to	to	PART
ajiri-2103	161	20	provide	provide	VERB
ajiri-2103	161	21	direct	direct	ADJ
ajiri-2103	161	22	market	market	NOUN
ajiri-2103	161	23	access	access	NOUN
ajiri-2103	161	24	.	.	PUNCT
ajiri-2103	162	1	as	as	ADP
ajiri-2103	162	2	a	a	DET
ajiri-2103	162	3	response	response	NOUN
ajiri-2103	162	4	,	,	PUNCT
ajiri-2103	162	5	the	the	DET
ajiri-2103	162	6	“	"	PUNCT
ajiri-2103	162	7	cma	cma	NOUN
ajiri-2103	162	8	”	"	PUNCT
ajiri-2103	162	9	revised	revise	VERB
ajiri-2103	162	10	its	its	PRON
ajiri-2103	162	11	methods	method	NOUN
ajiri-2103	162	12	.	.	PUNCT
ajiri-2103	163	1	the	the	DET
ajiri-2103	163	2	following	follow	VERB
ajiri-2103	163	3	are	be	AUX
ajiri-2103	163	4	the	the	DET
ajiri-2103	163	5	recently	recently	ADV
ajiri-2103	163	6	founded	found	VERB
ajiri-2103	163	7	standards	standard	NOUN
ajiri-2103	163	8	,	,	PUNCT
ajiri-2103	163	9	which	which	PRON
ajiri-2103	163	10	began	begin	VERB
ajiri-2103	163	11	in	in	ADP
ajiri-2103	163	12	april	april	PROPN
ajiri-2103	163	13	2015	2015	NUM
ajiri-2103	163	14	(	(	PUNCT
ajiri-2103	163	15	almansour	almansour	ADJ
ajiri-2103	163	16	,	,	PUNCT
ajiri-2103	163	17	2019	2019	NUM
ajiri-2103	163	18	)	)	PUNCT
ajiri-2103	163	19	,	,	PUNCT
ajiri-2103	163	20	•	•	ADP
ajiri-2103	163	21	“	"	PUNCT
ajiri-2103	163	22	to	to	PART
ajiri-2103	163	23	monitor	monitor	VERB
ajiri-2103	163	24	and	and	CCONJ
ajiri-2103	163	25	manage	manage	VERB
ajiri-2103	163	26	the	the	DET
ajiri-2103	163	27	saudi	saudi	ADJ
ajiri-2103	163	28	stock	stock	NOUN
ajiri-2103	163	29	market	market	NOUN
ajiri-2103	163	30	(	(	PUNCT
ajiri-2103	163	31	tadawul	tadawul	PROPN
ajiri-2103	163	32	)	)	PUNCT
ajiri-2103	163	33	,	,	PUNCT
ajiri-2103	163	34	as	as	ADV
ajiri-2103	163	35	well	well	ADV
ajiri-2103	163	36	as	as	ADP
ajiri-2103	163	37	the	the	DET
ajiri-2103	163	38	growth	growth	NOUN
ajiri-2103	163	39	of	of	ADP
ajiri-2103	163	40	its	its	PRON
ajiri-2103	163	41	norms	norm	NOUN
ajiri-2103	163	42	and	and	CCONJ
ajiri-2103	163	43	trades	trade	NOUN
ajiri-2103	163	44	.	.	PUNCT
ajiri-2103	163	45	”	"	PUNCT
ajiri-2103	164	1	•	•	ADP
ajiri-2103	164	2	“	"	PUNCT
ajiri-2103	164	3	to	to	PART
ajiri-2103	164	4	assist	assist	VERB
ajiri-2103	164	5	in	in	ADP
ajiri-2103	164	6	securing	secure	VERB
ajiri-2103	164	7	and	and	CCONJ
ajiri-2103	164	8	protecting	protect	VERB
ajiri-2103	164	9	the	the	DET
ajiri-2103	164	10	public	public	NOUN
ajiri-2103	164	11	at	at	ADP
ajiri-2103	164	12	large	large	ADJ
ajiri-2103	164	13	and	and	CCONJ
ajiri-2103	164	14	shareholders	shareholder	NOUN
ajiri-2103	164	15	from	from	ADP
ajiri-2103	164	16	unlawful	unlawful	ADJ
ajiri-2103	164	17	,	,	PUNCT
ajiri-2103	164	18	unfair	unfair	ADJ
ajiri-2103	164	19	,	,	PUNCT
ajiri-2103	164	20	and	and	CCONJ
ajiri-2103	164	21	unethical	unethical	ADJ
ajiri-2103	164	22	actions	action	NOUN
ajiri-2103	164	23	such	such	ADJ
ajiri-2103	164	24	as	as	ADP
ajiri-2103	164	25	manipulations	manipulation	NOUN
ajiri-2103	164	26	and	and	CCONJ
ajiri-2103	164	27	frauds	fraud	NOUN
ajiri-2103	164	28	.	.	PUNCT
ajiri-2103	164	29	”	"	PUNCT
ajiri-2103	165	1	•	•	PRON
ajiri-2103	165	2	“	"	PUNCT
ajiri-2103	165	3	developing	develop	VERB
ajiri-2103	165	4	and	and	CCONJ
ajiri-2103	165	5	improving	improve	VERB
ajiri-2103	165	6	market	market	NOUN
ajiri-2103	165	7	efficiency	efficiency	NOUN
ajiri-2103	165	8	,	,	PUNCT
ajiri-2103	165	9	as	as	ADV
ajiri-2103	165	10	well	well	ADV
ajiri-2103	165	11	as	as	ADP
ajiri-2103	165	12	regulating	regulate	VERB
ajiri-2103	165	13	transaction	transaction	NOUN
ajiri-2103	165	14	security	security	NOUN
ajiri-2103	165	15	.	.	PUNCT
ajiri-2103	165	16	”	"	PUNCT
ajiri-2103	166	1	•	•	ADP
ajiri-2103	166	2	“	"	PUNCT
ajiri-2103	166	3	to	to	PART
ajiri-2103	166	4	offer	offer	VERB
ajiri-2103	166	5	appropriate	appropriate	ADJ
ajiri-2103	166	6	procedures	procedure	NOUN
ajiri-2103	166	7	and	and	CCONJ
ajiri-2103	166	8	standards	standard	NOUN
ajiri-2103	166	9	in	in	ADP
ajiri-2103	166	10	order	order	NOUN
ajiri-2103	166	11	to	to	PART
ajiri-2103	166	12	avoid	avoid	VERB
ajiri-2103	166	13	risk	risk	NOUN
ajiri-2103	166	14	in	in	ADP
ajiri-2103	166	15	any	any	DET
ajiri-2103	166	16	transaction	transaction	NOUN
ajiri-2103	166	17	.	.	PUNCT
ajiri-2103	166	18	”	"	PUNCT
ajiri-2103	167	1	•	•	ADP
ajiri-2103	167	2	“	"	PUNCT
ajiri-2103	167	3	to	to	PART
ajiri-2103	167	4	monitor	monitor	VERB
ajiri-2103	167	5	and	and	CCONJ
ajiri-2103	167	6	control	control	VERB
ajiri-2103	167	7	the	the	DET
ajiri-2103	167	8	dissemination	dissemination	NOUN
ajiri-2103	167	9	of	of	ADP
ajiri-2103	167	10	information	information	NOUN
ajiri-2103	167	11	by	by	ADP
ajiri-2103	167	12	publicly	publicly	ADV
ajiri-2103	167	13	traded	trade	VERB
ajiri-2103	167	14	firms	firm	NOUN
ajiri-2103	167	15	.	.	PUNCT
ajiri-2103	167	16	”	"	PUNCT
ajiri-2103	168	1	•	•	PRON
ajiri-2103	168	2	“	"	PUNCT
ajiri-2103	168	3	all	all	DET
ajiri-2103	168	4	transactions	transaction	NOUN
ajiri-2103	168	5	and	and	CCONJ
ajiri-2103	168	6	activity	activity	NOUN
ajiri-2103	168	7	in	in	ADP
ajiri-2103	168	8	the	the	DET
ajiri-2103	168	9	saudi	saudi	ADJ
ajiri-2103	168	10	market	market	NOUN
ajiri-2103	168	11	(	(	PUNCT
ajiri-2103	168	12	tadawul	tadawul	PROPN
ajiri-2103	168	13	)	)	PUNCT
ajiri-2103	168	14	must	must	AUX
ajiri-2103	168	15	be	be	AUX
ajiri-2103	168	16	monitored	monitor	VERB
ajiri-2103	168	17	and	and	CCONJ
ajiri-2103	168	18	regulated	regulate	VERB
ajiri-2103	168	19	.	.	PUNCT
ajiri-2103	168	20	”	"	PUNCT
ajiri-2103	169	1	•	•	ADP
ajiri-2103	169	2	“	"	PUNCT
ajiri-2103	169	3	to	to	PART
ajiri-2103	169	4	monitor	monitor	VERB
ajiri-2103	169	5	and	and	CCONJ
ajiri-2103	169	6	enhance	enhance	VERB
ajiri-2103	169	7	the	the	DET
ajiri-2103	169	8	issuing	issuing	NOUN
ajiri-2103	169	9	of	of	ADP
ajiri-2103	169	10	securities	security	NOUN
ajiri-2103	169	11	through	through	ADP
ajiri-2103	169	12	the	the	DET
ajiri-2103	169	13	transaction	transaction	NOUN
ajiri-2103	169	14	trade	trade	NOUN
ajiri-2103	169	15	.	.	PUNCT
ajiri-2103	169	16	”	"	PUNCT
ajiri-2103	170	1	saudi	saudi	ADJ
ajiri-2103	170	2	monetary	monetary	ADJ
ajiri-2103	170	3	authority	authority	NOUN
ajiri-2103	170	4	(	(	PUNCT
ajiri-2103	170	5	sama	sama	NOUN
ajiri-2103	170	6	)	)	PUNCT
ajiri-2103	170	7	sama	sama	NOUN
ajiri-2103	170	8	has	have	AUX
ajiri-2103	170	9	played	play	VERB
ajiri-2103	170	10	a	a	DET
ajiri-2103	170	11	key	key	ADJ
ajiri-2103	170	12	role	role	NOUN
ajiri-2103	170	13	in	in	ADP
ajiri-2103	170	14	controlling	control	VERB
ajiri-2103	170	15	and	and	CCONJ
ajiri-2103	170	16	managing	manage	VERB
ajiri-2103	170	17	saudi	saudi	PROPN
ajiri-2103	170	18	arabia	arabia	PROPN
ajiri-2103	170	19	’s	’s	PART
ajiri-2103	170	20	financial	financial	ADJ
ajiri-2103	170	21	industry	industry	NOUN
ajiri-2103	170	22	since	since	SCONJ
ajiri-2103	170	23	its	its	PRON
ajiri-2103	170	24	inception	inception	NOUN
ajiri-2103	170	25	in	in	ADP
ajiri-2103	170	26	october	october	PROPN
ajiri-2103	170	27	1952	1952	NUM
ajiri-2103	170	28	.	.	PUNCT
ajiri-2103	171	1	under	under	ADP
ajiri-2103	171	2	the	the	DET
ajiri-2103	171	3	oversight	oversight	NOUN
ajiri-2103	171	4	of	of	ADP
ajiri-2103	171	5	the	the	DET
ajiri-2103	171	6	central	central	ADJ
ajiri-2103	171	7	bank	bank	NOUN
ajiri-2103	171	8	,	,	PUNCT
ajiri-2103	171	9	sama	sama	PROPN
ajiri-2103	171	10	is	be	AUX
ajiri-2103	171	11	in	in	ADP
ajiri-2103	171	12	charge	charge	NOUN
ajiri-2103	171	13	of	of	ADP
ajiri-2103	171	14	licensing	license	VERB
ajiri-2103	171	15	banks	bank	NOUN
ajiri-2103	171	16	,	,	PUNCT
ajiri-2103	171	17	investment	investment	NOUN
ajiri-2103	171	18	companies	company	NOUN
ajiri-2103	171	19	,	,	PUNCT
ajiri-2103	171	20	and	and	CCONJ
ajiri-2103	171	21	lending	lending	NOUN
ajiri-2103	171	22	associations	association	NOUN
ajiri-2103	171	23	,	,	PUNCT
ajiri-2103	171	24	as	as	ADV
ajiri-2103	171	25	well	well	ADV
ajiri-2103	171	26	as	as	ADP
ajiri-2103	171	27	safeguarding	safeguard	VERB
ajiri-2103	171	28	the	the	DET
ajiri-2103	171	29	financial	financial	ADJ
ajiri-2103	171	30	system	system	NOUN
ajiri-2103	171	31	’s	’s	PART
ajiri-2103	171	32	stability	stability	NOUN
ajiri-2103	171	33	.	.	PUNCT
ajiri-2103	172	1	sama	sama	PROPN
ajiri-2103	172	2	’s	’s	PART
ajiri-2103	172	3	responsibilities	responsibility	NOUN
ajiri-2103	172	4	include	include	VERB
ajiri-2103	172	5	the	the	DET
ajiri-2103	172	6	following	follow	VERB
ajiri-2103	172	7	(	(	PUNCT
ajiri-2103	172	8	sama	sama	NOUN
ajiri-2103	172	9	,	,	PUNCT
ajiri-2103	172	10	2015	2015	NUM
ajiri-2103	172	11	)	)	PUNCT
ajiri-2103	172	12	(	(	PUNCT
ajiri-2103	172	13	ramady	ramady	ADJ
ajiri-2103	172	14	,	,	PUNCT
ajiri-2103	172	15	2021	2021	NUM
ajiri-2103	172	16	)	)	PUNCT
ajiri-2103	172	17	•	•	NOUN
ajiri-2103	172	18	managing	manage	VERB
ajiri-2103	172	19	all	all	DET
ajiri-2103	172	20	banking	banking	NOUN
ajiri-2103	172	21	transactions	transaction	NOUN
ajiri-2103	172	22	with	with	ADP
ajiri-2103	172	23	the	the	DET
ajiri-2103	172	24	government	government	NOUN
ajiri-2103	172	25	•	•	ADP
ajiri-2103	172	26	the	the	DET
ajiri-2103	172	27	saudi	saudi	ADJ
ajiri-2103	172	28	currency	currency	NOUN
ajiri-2103	172	29	(	(	PUNCT
ajiri-2103	172	30	riyal	riyal	NOUN
ajiri-2103	172	31	)	)	PUNCT
ajiri-2103	172	32	is	be	AUX
ajiri-2103	172	33	controlled	control	VERB
ajiri-2103	172	34	and	and	CCONJ
ajiri-2103	172	35	issued	issue	VERB
ajiri-2103	172	36	,	,	PUNCT
ajiri-2103	172	37	and	and	CCONJ
ajiri-2103	172	38	the	the	DET
ajiri-2103	172	39	currency	currency	NOUN
ajiri-2103	172	40	’s	’s	PART
ajiri-2103	172	41	stability	stability	NOUN
ajiri-2103	172	42	is	be	AUX
ajiri-2103	172	43	regulated	regulate	VERB
ajiri-2103	172	44	by	by	ADP
ajiri-2103	172	45	enhancing	enhance	VERB
ajiri-2103	172	46	its	its	PRON
ajiri-2103	172	47	value	value	NOUN
ajiri-2103	172	48	internally	internally	ADV
ajiri-2103	172	49	or	or	CCONJ
ajiri-2103	172	50	externally	externally	ADV
ajiri-2103	172	51	and	and	CCONJ
ajiri-2103	172	52	enhancing	enhance	VERB
ajiri-2103	172	53	its	its	PRON
ajiri-2103	172	54	coverage	coverage	NOUN
ajiri-2103	172	55	.	.	PUNCT
ajiri-2103	173	1	•	•	NUM
ajiri-2103	173	2	saudi	saudi	PROPN
ajiri-2103	173	3	arabia	arabia	PROPN
ajiri-2103	173	4	’s	’s	PART
ajiri-2103	173	5	foreign	foreign	ADJ
ajiri-2103	173	6	exchange	exchange	NOUN
ajiri-2103	173	7	reserves	reserve	NOUN
ajiri-2103	173	8	are	be	AUX
ajiri-2103	173	9	regulated	regulate	VERB
ajiri-2103	173	10	.	.	PUNCT
ajiri-2103	174	1	•	•	NUM
ajiri-2103	174	2	putting	put	VERB
ajiri-2103	174	3	policy	policy	NOUN
ajiri-2103	174	4	in	in	ADP
ajiri-2103	174	5	place	place	NOUN
ajiri-2103	174	6	to	to	PART
ajiri-2103	174	7	regulate	regulate	VERB
ajiri-2103	174	8	prices	price	NOUN
ajiri-2103	174	9	and	and	CCONJ
ajiri-2103	174	10	maintain	maintain	VERB
ajiri-2103	174	11	currency	currency	NOUN
ajiri-2103	174	12	stability	stability	NOUN
ajiri-2103	174	13	•	•	NOUN
ajiri-2103	174	14	handling	handle	VERB
ajiri-2103	174	15	the	the	DET
ajiri-2103	174	16	development	development	NOUN
ajiri-2103	174	17	and	and	CCONJ
ajiri-2103	174	18	performance	performance	NOUN
ajiri-2103	174	19	of	of	ADP
ajiri-2103	174	20	the	the	DET
ajiri-2103	174	21	financial	financial	ADJ
ajiri-2103	174	22	industry	industry	NOUN
ajiri-2103	175	1	;	;	PUNCT
ajiri-2103	175	2	•	•	NUM
ajiri-2103	175	3	every	every	DET
ajiri-2103	175	4	financial	financial	ADJ
ajiri-2103	175	5	statement	statement	NOUN
ajiri-2103	175	6	and	and	CCONJ
ajiri-2103	175	7	reported	report	VERB
ajiri-2103	175	8	information	information	NOUN
ajiri-2103	175	9	from	from	ADP
ajiri-2103	175	10	banks	bank	NOUN
ajiri-2103	175	11	,	,	PUNCT
ajiri-2103	175	12	healthcare	healthcare	PROPN
ajiri-2103	175	13	,	,	PUNCT
ajiri-2103	175	14	and	and	CCONJ
ajiri-2103	175	15	financial	financial	ADJ
ajiri-2103	175	16	services	service	NOUN
ajiri-2103	175	17	companies	company	NOUN
ajiri-2103	175	18	is	be	AUX
ajiri-2103	175	19	monitored	monitor	VERB
ajiri-2103	175	20	.	.	PUNCT
ajiri-2103	176	1	•	•	NUM
ajiri-2103	176	2	currency	currency	NOUN
ajiri-2103	176	3	exchange	exchange	NOUN
ajiri-2103	176	4	merchants	merchant	NOUN
ajiri-2103	176	5	and	and	CCONJ
ajiri-2103	176	6	commercial	commercial	ADJ
ajiri-2103	176	7	banks	bank	NOUN
ajiri-2103	176	8	are	be	AUX
ajiri-2103	176	9	under	under	ADP
ajiri-2103	176	10	control	control	NOUN
ajiri-2103	176	11	.	.	PUNCT
ajiri-2103	177	1	according	accord	VERB
ajiri-2103	177	2	to	to	ADP
ajiri-2103	177	3	“	"	PUNCT
ajiri-2103	177	4	almotairy	almotairy	NOUN
ajiri-2103	177	5	and	and	CCONJ
ajiri-2103	177	6	alsalman	alsalman	NOUN
ajiri-2103	177	7	(	(	PUNCT
ajiri-2103	177	8	2012	2012	NUM
ajiri-2103	177	9	)	)	PUNCT
ajiri-2103	177	10	”	"	PUNCT
ajiri-2103	177	11	,	,	PUNCT
ajiri-2103	177	12	international	international	ADJ
ajiri-2103	177	13	rules	rule	NOUN
ajiri-2103	177	14	are	be	AUX
ajiri-2103	177	15	unsuited	unsuited	ADJ
ajiri-2103	177	16	for	for	ADP
ajiri-2103	177	17	the	the	DET
ajiri-2103	177	18	saudi	saudi	ADJ
ajiri-2103	177	19	setting	setting	NOUN
ajiri-2103	177	20	;	;	PUNCT
ajiri-2103	177	21	according	accord	VERB
ajiri-2103	177	22	to	to	ADP
ajiri-2103	177	23	regulating	regulate	VERB
ajiri-2103	177	24	agencies	agency	NOUN
ajiri-2103	177	25	such	such	ADJ
ajiri-2103	177	26	as	as	ADP
ajiri-2103	177	27	the	the	DET
ajiri-2103	177	28	“	"	PUNCT
ajiri-2103	177	29	socpa	socpa	NOUN
ajiri-2103	177	30	”	"	PUNCT
ajiri-2103	177	31	and	and	CCONJ
ajiri-2103	177	32	the	the	DET
ajiri-2103	177	33	“	"	PUNCT
ajiri-2103	177	34	cma	cma	NOUN
ajiri-2103	177	35	”	"	PUNCT
ajiri-2103	177	36	from	from	ADP
ajiri-2103	177	37	2008	2008	NUM
ajiri-2103	177	38	(	(	PUNCT
ajiri-2103	177	39	almansour	almansour	ADJ
ajiri-2103	177	40	,	,	PUNCT
ajiri-2103	177	41	2019	2019	NUM
ajiri-2103	177	42	)	)	PUNCT
ajiri-2103	177	43	“	"	PUNCT
ajiri-2103	177	44	sama	sama	NOUN
ajiri-2103	177	45	”	"	PUNCT
ajiri-2103	177	46	has	have	AUX
ajiri-2103	177	47	mandated	mandate	VERB
ajiri-2103	177	48	that	that	SCONJ
ajiri-2103	177	49	all	all	DET
ajiri-2103	177	50	banks	bank	NOUN
ajiri-2103	177	51	and	and	CCONJ
ajiri-2103	177	52	insurance	insurance	NOUN
ajiri-2103	177	53	companies	company	NOUN
ajiri-2103	177	54	prepare	prepare	VERB
ajiri-2103	177	55	financial	financial	ADJ
ajiri-2103	177	56	reports	report	NOUN
ajiri-2103	177	57	in	in	ADP
ajiri-2103	177	58	accordance	accordance	NOUN
ajiri-2103	177	59	with	with	ADP
ajiri-2103	177	60	“	"	PUNCT
ajiri-2103	177	61	ifrs	ifrs	NOUN
ajiri-2103	177	62	.	.	PUNCT
ajiri-2103	177	63	”	"	PUNCT
ajiri-2103	178	1	as	as	ADP
ajiri-2103	178	2	a	a	DET
ajiri-2103	178	3	result	result	NOUN
ajiri-2103	178	4	,	,	PUNCT
ajiri-2103	178	5	while	while	SCONJ
ajiri-2103	178	6	the	the	DET
ajiri-2103	178	7	financial	financial	ADJ
ajiri-2103	178	8	and	and	CCONJ
ajiri-2103	178	9	banking	banking	NOUN
ajiri-2103	178	10	sectors	sector	NOUN
ajiri-2103	178	11	employ	employ	VERB
ajiri-2103	178	12	“	"	PUNCT
ajiri-2103	178	13	ifrs	ifrs	PROPN
ajiri-2103	178	14	”	"	PUNCT
ajiri-2103	178	15	,	,	PUNCT
ajiri-2103	178	16	all	all	DET
ajiri-2103	178	17	those	those	DET
ajiri-2103	178	18	other	other	ADJ
ajiri-2103	178	19	public	public	ADJ
ajiri-2103	178	20	and	and	CCONJ
ajiri-2103	178	21	private	private	ADJ
ajiri-2103	178	22	firms	firm	NOUN
ajiri-2103	178	23	keep	keep	VERB
ajiri-2103	178	24	relying	rely	VERB
ajiri-2103	178	25	on	on	ADP
ajiri-2103	178	26	“	"	PUNCT
ajiri-2103	178	27	socpa	socpa	VERB
ajiri-2103	178	28	-	-	PUNCT
ajiri-2103	178	29	mandated	mandate	VERB
ajiri-2103	178	30	national	national	ADJ
ajiri-2103	178	31	or	or	CCONJ
ajiri-2103	178	32	regional	regional	ADJ
ajiri-2103	178	33	accounting	accounting	NOUN
ajiri-2103	178	34	standards	standard	NOUN
ajiri-2103	178	35	(	(	PUNCT
ajiri-2103	178	36	“	"	PUNCT
ajiri-2103	178	37	sas	sas	PROPN
ajiri-2103	178	38	”	"	PUNCT
ajiri-2103	178	39	)	)	PUNCT
ajiri-2103	178	40	.	.	PUNCT
ajiri-2103	179	1	the	the	DET
ajiri-2103	179	2	strategic	strategic	ADJ
ajiri-2103	179	3	framework	framework	NOUN
ajiri-2103	179	4	for	for	ADP
ajiri-2103	179	5	20092013	20092013	NUM
ajiri-2103	179	6	of	of	ADP
ajiri-2103	179	7	the	the	DET
ajiri-2103	179	8	socpa	socpa	NOUN
ajiri-2103	179	9	included	include	VERB
ajiri-2103	179	10	a	a	DET
ajiri-2103	179	11	promise	promise	NOUN
ajiri-2103	179	12	to	to	PART
ajiri-2103	179	13	strengthen	strengthen	VERB
ajiri-2103	179	14	saudi	saudi	ADJ
ajiri-2103	179	15	accounting	accounting	NOUN
ajiri-2103	179	16	and	and	CCONJ
ajiri-2103	179	17	auditing	auditing	NOUN
ajiri-2103	179	18	standards	standard	NOUN
ajiri-2103	179	19	.	.	PUNCT
ajiri-2103	180	1	still	still	ADV
ajiri-2103	180	2	,	,	PUNCT
ajiri-2103	180	3	it	it	PRON
ajiri-2103	180	4	did	do	AUX
ajiri-2103	180	5	not	not	PART
ajiri-2103	180	6	refer	refer	VERB
ajiri-2103	180	7	to	to	ADP
ajiri-2103	180	8	adopting	adopt	VERB
ajiri-2103	180	9	“	"	PUNCT
ajiri-2103	180	10	ifrs	ifrs	NOUN
ajiri-2103	180	11	”	"	PUNCT
ajiri-2103	180	12	.	.	PUNCT
ajiri-2103	181	1	however	however	ADV
ajiri-2103	181	2	,	,	PUNCT
ajiri-2103	181	3	“	"	PUNCT
ajiri-2103	181	4	socpa	socpa	VERB
ajiri-2103	181	5	”	"	PUNCT
ajiri-2103	181	6	has	have	AUX
ajiri-2103	181	7	only	only	ADV
ajiri-2103	181	8	produced	produce	VERB
ajiri-2103	181	9	four	four	NUM
ajiri-2103	181	10	saudi	saudi	ADJ
ajiri-2103	181	11	standards	standard	NOUN
ajiri-2103	181	12	since	since	SCONJ
ajiri-2103	181	13	2002	2002	NUM
ajiri-2103	181	14	.	.	PUNCT
ajiri-2103	182	1	it	it	PRON
ajiri-2103	182	2	admits	admit	VERB
ajiri-2103	182	3	that	that	SCONJ
ajiri-2103	182	4	“	"	PUNCT
ajiri-2103	182	5	in	in	ADP
ajiri-2103	182	6	the	the	DET
ajiri-2103	182	7	lack	lack	NOUN
ajiri-2103	182	8	of	of	ADP
ajiri-2103	182	9	a	a	DET
ajiri-2103	182	10	saudi	saudi	ADJ
ajiri-2103	182	11	financial	financial	ADJ
ajiri-2103	182	12	reporting	reporting	NOUN
ajiri-2103	182	13	standard	standard	ADJ
ajiri-2103	182	14	or	or	CCONJ
ajiri-2103	182	15	professional	professional	ADJ
ajiri-2103	182	16	opinion	opinion	NOUN
ajiri-2103	182	17	published	publish	VERB
ajiri-2103	182	18	by	by	ADP
ajiri-2103	182	19	“	"	PUNCT
ajiri-2103	182	20	socpa	socpa	VERB
ajiri-2103	182	21	”	"	PUNCT
ajiri-2103	182	22	,	,	PUNCT
ajiri-2103	182	23	the	the	DET
ajiri-2103	182	24	accounting	accounting	NOUN
ajiri-2103	182	25	standard	standard	NOUN
ajiri-2103	182	26	given	give	VERB
ajiri-2103	182	27	by	by	ADP
ajiri-2103	182	28	“	"	PUNCT
ajiri-2103	182	29	iasc	iasc	PROPN
ajiri-2103	182	30	”	"	PUNCT
ajiri-2103	182	31	on	on	ADP
ajiri-2103	182	32	that	that	DET
ajiri-2103	182	33	matter	matter	NOUN
ajiri-2103	182	34	shall	shall	AUX
ajiri-2103	182	35	be	be	AUX
ajiri-2103	182	36	acknowledged	acknowledge	VERB
ajiri-2103	182	37	the	the	DET
ajiri-2103	182	38	globally	globally	ADV
ajiri-2103	182	39	known	know	VERB
ajiri-2103	182	40	norm	norm	NOUN
ajiri-2103	182	41	in	in	ADP
ajiri-2103	182	42	this	this	DET
ajiri-2103	182	43	regards	regard	NOUN
ajiri-2103	182	44	.	.	PUNCT
ajiri-2103	183	1	”(almansour	”(almansour	ADJ
ajiri-2103	183	2	,	,	PUNCT
ajiri-2103	183	3	2019	2019	NUM
ajiri-2103	183	4	)	)	PUNCT
ajiri-2103	183	5	in	in	ADP
ajiri-2103	183	6	conclusion	conclusion	NOUN
ajiri-2103	183	7	,	,	PUNCT
ajiri-2103	183	8	“	"	PUNCT
ajiri-2103	183	9	ifrs	ifrs	PROPN
ajiri-2103	183	10	”	"	PUNCT
ajiri-2103	183	11	are	be	AUX
ajiri-2103	183	12	used	use	VERB
ajiri-2103	183	13	in	in	ADP
ajiri-2103	183	14	saudi	saudi	PROPN
ajiri-2103	183	15	arabia	arabia	PROPN
ajiri-2103	183	16	,	,	PUNCT
ajiri-2103	183	17	where	where	SCONJ
ajiri-2103	183	18	local	local	ADJ
ajiri-2103	183	19	accounting	accounting	NOUN
ajiri-2103	183	20	standards	standard	NOUN
ajiri-2103	183	21	are	be	AUX
ajiri-2103	183	22	inadequate	inadequate	ADJ
ajiri-2103	183	23	.	.	PUNCT
ajiri-2103	184	1	this	this	DET
ajiri-2103	184	2	gap	gap	NOUN
ajiri-2103	184	3	in	in	ADP
ajiri-2103	184	4	institutional	institutional	ADJ
ajiri-2103	184	5	origins	origin	NOUN
ajiri-2103	184	6	in	in	ADP
ajiri-2103	184	7	reporting	reporting	NOUN
ajiri-2103	184	8	standards	standard	NOUN
ajiri-2103	184	9	raises	raise	VERB
ajiri-2103	184	10	questions	question	NOUN
ajiri-2103	184	11	about	about	ADP
ajiri-2103	184	12	comparing	compare	VERB
ajiri-2103	184	13	accounting	accounting	NOUN
ajiri-2103	184	14	systems	system	NOUN
ajiri-2103	184	15	.	.	PUNCT
ajiri-2103	185	1	procedure	procedure	NOUN
ajiri-2103	185	2	for	for	ADP
ajiri-2103	185	3	ifrs	ifrs	ADJ
ajiri-2103	185	4	adoption	adoption	NOUN
ajiri-2103	185	5	in	in	ADP
ajiri-2103	185	6	saudi	saudi	PROPN
ajiri-2103	185	7	arabia	arabia	PROPN
ajiri-2103	185	8	attempts	attempt	VERB
ajiri-2103	185	9	to	to	PART
ajiri-2103	185	10	improve	improve	VERB
ajiri-2103	185	11	the	the	DET
ajiri-2103	185	12	accountancy	accountancy	NOUN
ajiri-2103	185	13	profession	profession	NOUN
ajiri-2103	185	14	in	in	ADP
ajiri-2103	185	15	saudi	saudi	PROPN
ajiri-2103	185	16	arabia	arabia	PROPN
ajiri-2103	185	17	started	start	VERB
ajiri-2103	185	18	in	in	ADP
ajiri-2103	185	19	1979	1979	NUM
ajiri-2103	185	20	,	,	PUNCT
ajiri-2103	185	21	once	once	SCONJ
ajiri-2103	185	22	the	the	DET
ajiri-2103	185	23	“	"	PUNCT
ajiri-2103	185	24	mci	mci	NOUN
ajiri-2103	185	25	”	"	PUNCT
ajiri-2103	185	26	commissioned	commission	VERB
ajiri-2103	185	27	“	"	PUNCT
ajiri-2103	185	28	mr	mr	PROPN
ajiri-2103	185	29	abdulaziz	abdulaziz	PROPN
ajiri-2103	185	30	al	al	PROPN
ajiri-2103	185	31	-	-	PUNCT
ajiri-2103	185	32	rashed	rashe	VERB
ajiri-2103	185	33	”	"	PUNCT
ajiri-2103	185	34	,	,	PUNCT
ajiri-2103	185	35	the	the	DET
ajiri-2103	185	36	owner	owner	NOUN
ajiri-2103	185	37	of	of	ADP
ajiri-2103	185	38	an	an	DET
ajiri-2103	185	39	auditing	auditing	NOUN
ajiri-2103	185	40	firm	firm	NOUN
ajiri-2103	185	41	,	,	PUNCT
ajiri-2103	185	42	to	to	PART
ajiri-2103	185	43	explore	explore	VERB
ajiri-2103	185	44	techniques	technique	NOUN
ajiri-2103	185	45	of	of	ADP
ajiri-2103	185	46	improved	improved	ADJ
ajiri-2103	185	47	performance	performance	NOUN
ajiri-2103	185	48	“	"	PUNCT
ajiri-2103	185	49	(	(	PUNCT
ajiri-2103	185	50	socpa	socpa	VERB
ajiri-2103	185	51	,	,	PUNCT
ajiri-2103	185	52	2016	2016	NUM
ajiri-2103	185	53	)	)	PUNCT
ajiri-2103	185	54	”	"	PUNCT
ajiri-2103	185	55	(	(	PUNCT
ajiri-2103	185	56	almansour	almansour	ADJ
ajiri-2103	185	57	,	,	PUNCT
ajiri-2103	185	58	2019	2019	NUM
ajiri-2103	185	59	)	)	PUNCT
ajiri-2103	185	60	.	.	PUNCT
ajiri-2103	186	1	it	it	PRON
ajiri-2103	186	2	was	be	AUX
ajiri-2103	186	3	followed	follow	VERB
ajiri-2103	186	4	in	in	ADP
ajiri-2103	186	5	1981	1981	NUM
ajiri-2103	186	6	by	by	ADP
ajiri-2103	186	7	a	a	DET
ajiri-2103	186	8	succession	succession	NOUN
ajiri-2103	186	9	of	of	ADP
ajiri-2103	186	10	seminars	seminar	NOUN
ajiri-2103	186	11	and	and	CCONJ
ajiri-2103	186	12	workshops	workshop	NOUN
ajiri-2103	186	13	at	at	ADP
ajiri-2103	186	14	“	"	PUNCT
ajiri-2103	186	15	king	king	PROPN
ajiri-2103	186	16	saud	saud	PROPN
ajiri-2103	186	17	university	university	PROPN
ajiri-2103	186	18	”	"	PUNCT
ajiri-2103	186	19	examining	examine	VERB
ajiri-2103	186	20	how	how	SCONJ
ajiri-2103	186	21	and	and	CCONJ
ajiri-2103	186	22	where	where	SCONJ
ajiri-2103	186	23	to	to	PART
ajiri-2103	186	24	strengthen	strengthen	VERB
ajiri-2103	186	25	accounting	accounting	NOUN
ajiri-2103	186	26	and	and	CCONJ
ajiri-2103	186	27	auditing	auditing	NOUN
ajiri-2103	186	28	standards	standard	NOUN
ajiri-2103	186	29	as	as	ADV
ajiri-2103	186	30	well	well	ADV
ajiri-2103	186	31	as	as	ADP
ajiri-2103	186	32	the	the	DET
ajiri-2103	186	33	saudi	saudi	ADJ
ajiri-2103	186	34	accounting	accounting	NOUN
ajiri-2103	186	35	system	system	NOUN
ajiri-2103	186	36	in	in	ADP
ajiri-2103	186	37	order	order	NOUN
ajiri-2103	186	38	to	to	PART
ajiri-2103	186	39	fulfil	fulfil	VERB
ajiri-2103	186	40	the	the	DET
ajiri-2103	186	41	needs	need	NOUN
ajiri-2103	186	42	of	of	ADP
ajiri-2103	186	43	saudi	saudi	PROPN
ajiri-2103	186	44	arabia	arabia	PROPN
ajiri-2103	186	45	’s	’s	PART
ajiri-2103	186	46	growing	grow	VERB
ajiri-2103	186	47	economy	economy	NOUN
ajiri-2103	186	48	.	.	PUNCT
ajiri-2103	187	1	in	in	ADP
ajiri-2103	187	2	1981	1981	NUM
ajiri-2103	187	3	,	,	PUNCT
ajiri-2103	187	4	“	"	PUNCT
ajiri-2103	187	5	king	king	PROPN
ajiri-2103	187	6	saud	saud	PROPN
ajiri-2103	187	7	university	university	PROPN
ajiri-2103	187	8	”	"	PUNCT
ajiri-2103	187	9	founded	found	VERB
ajiri-2103	187	10	the	the	DET
ajiri-2103	187	11	“	"	PUNCT
ajiri-2103	187	12	saudi	saudi	ADJ
ajiri-2103	187	13	accounting	accounting	NOUN
ajiri-2103	187	14	association	association	PROPN
ajiri-2103	187	15	(	(	PUNCT
ajiri-2103	187	16	saa	saa	PROPN
ajiri-2103	187	17	)	)	PUNCT
ajiri-2103	187	18	”	"	PUNCT
ajiri-2103	187	19	inside	inside	ADP
ajiri-2103	187	20	its	its	PRON
ajiri-2103	187	21	accounting	accounting	NOUN
ajiri-2103	187	22	department	department	NOUN
ajiri-2103	187	23	“	"	PUNCT
ajiri-2103	187	24	(	(	PUNCT
ajiri-2103	187	25	socpa	socpa	VERB
ajiri-2103	187	26	,	,	PUNCT
ajiri-2103	187	27	2016	2016	NUM
ajiri-2103	187	28	)	)	PUNCT
ajiri-2103	187	29	”	"	PUNCT
ajiri-2103	188	1	(	(	PUNCT
ajiri-2103	188	2	qobo	qobo	PROPN
ajiri-2103	188	3	&	&	CCONJ
ajiri-2103	188	4	soko	soko	PROPN
ajiri-2103	188	5	,	,	PUNCT
ajiri-2103	188	6	2010	2010	NUM
ajiri-2103	188	7	)	)	PUNCT
ajiri-2103	188	8	.	.	PUNCT
ajiri-2103	189	1	nevertheless	nevertheless	ADV
ajiri-2103	189	2	,	,	PUNCT
ajiri-2103	189	3	while	while	SCONJ
ajiri-2103	189	4	the	the	DET
ajiri-2103	189	5	“	"	PUNCT
ajiri-2103	189	6	saa	saa	PROPN
ajiri-2103	189	7	”	"	PUNCT
ajiri-2103	189	8	may	may	AUX
ajiri-2103	189	9	well	well	ADV
ajiri-2103	189	10	have	have	AUX
ajiri-2103	189	11	developed	develop	VERB
ajiri-2103	189	12	in	in	ADP
ajiri-2103	189	13	an	an	DET
ajiri-2103	189	14	academic	academic	ADJ
ajiri-2103	189	15	institution	institution	NOUN
ajiri-2103	189	16	,	,	PUNCT
ajiri-2103	189	17	it	it	PRON
ajiri-2103	189	18	has	have	AUX
ajiri-2103	189	19	become	become	VERB
ajiri-2103	189	20	a	a	DET
ajiri-2103	189	21	non	non	ADJ
ajiri-2103	189	22	-	-	ADJ
ajiri-2103	189	23	profit	profit	ADJ
ajiri-2103	189	24	organization	organization	NOUN
ajiri-2103	189	25	.	.	PUNCT
ajiri-2103	190	1	it	it	PRON
ajiri-2103	190	2	moreover	moreover	ADV
ajiri-2103	190	3	fostered	foster	VERB
ajiri-2103	190	4	the	the	DET
ajiri-2103	190	5	exchange	exchange	NOUN
ajiri-2103	190	6	of	of	ADP
ajiri-2103	190	7	ideas	idea	NOUN
ajiri-2103	190	8	and	and	CCONJ
ajiri-2103	190	9	projects	project	NOUN
ajiri-2103	190	10	with	with	ADP
ajiri-2103	190	11	experts	expert	NOUN
ajiri-2103	190	12	from	from	ADP
ajiri-2103	190	13	outside	outside	ADP
ajiri-2103	190	14	saudi	saudi	PROPN
ajiri-2103	190	15	arabia	arabia	PROPN
ajiri-2103	190	16	,	,	PUNCT
ajiri-2103	190	17	and	and	CCONJ
ajiri-2103	190	18	the	the	DET
ajiri-2103	190	19	approach	approach	NOUN
ajiri-2103	190	20	based	base	VERB
ajiri-2103	190	21	and	and	CCONJ
ajiri-2103	190	22	studies	study	NOUN
ajiri-2103	190	23	to	to	PART
ajiri-2103	190	24	enhance	enhance	VERB
ajiri-2103	190	25	the	the	DET
ajiri-2103	190	26	kingdom	kingdom	NOUN
ajiri-2103	190	27	’s	’s	PART
ajiri-2103	190	28	accounting	accounting	NOUN
ajiri-2103	190	29	standard	standard	NOUN
ajiri-2103	190	30	.	.	PUNCT
ajiri-2103	191	1	these	these	DET
ajiri-2103	191	2	efforts	effort	NOUN
ajiri-2103	191	3	were	be	AUX
ajiri-2103	191	4	rewarded	reward	VERB
ajiri-2103	191	5	in	in	ADP
ajiri-2103	191	6	1986	1986	NUM
ajiri-2103	191	7	with	with	ADP
ajiri-2103	191	8	the	the	DET
ajiri-2103	191	9	development	development	NOUN
ajiri-2103	191	10	of	of	ADP
ajiri-2103	191	11	the	the	DET
ajiri-2103	191	12	“	"	PUNCT
ajiri-2103	191	13	general	general	ADJ
ajiri-2103	191	14	presentation	presentation	NOUN
ajiri-2103	191	15	and	and	CCONJ
ajiri-2103	191	16	disclosure	disclosure	NOUN
ajiri-2103	191	17	standards	standard	NOUN
ajiri-2103	191	18	”	"	PUNCT
ajiri-2103	191	19	(	(	PUNCT
ajiri-2103	191	20	“	"	PUNCT
ajiri-2103	191	21	socpa	socpa	VERB
ajiri-2103	191	22	,	,	PUNCT
ajiri-2103	191	23	2017	2017	NUM
ajiri-2103	191	24	”	"	PUNCT
ajiri-2103	191	25	)	)	PUNCT
ajiri-2103	191	26	.	.	PUNCT
ajiri-2103	192	1	the	the	DET
ajiri-2103	192	2	establishment	establishment	NOUN
ajiri-2103	192	3	of	of	ADP
ajiri-2103	192	4	the	the	DET
ajiri-2103	192	5	“	"	PUNCT
ajiri-2103	192	6	saudi	saudi	ADJ
ajiri-2103	192	7	organization	organization	NOUN
ajiri-2103	192	8	for	for	ADP
ajiri-2103	192	9	certified	certify	VERB
ajiri-2103	192	10	public	public	ADJ
ajiri-2103	192	11	accountants	accountant	NOUN
ajiri-2103	192	12	”	"	PUNCT
ajiri-2103	192	13	in	in	ADP
ajiri-2103	192	14	1992	1992	NUM
ajiri-2103	192	15	was	be	AUX
ajiri-2103	192	16	indeed	indeed	ADV
ajiri-2103	192	17	a	a	DET
ajiri-2103	192	18	significant	significant	ADJ
ajiri-2103	192	19	step	step	NOUN
ajiri-2103	192	20	towards	towards	ADP
ajiri-2103	192	21	the	the	DET
ajiri-2103	192	22	continuing	continue	VERB
ajiri-2103	192	23	growth	growth	NOUN
ajiri-2103	192	24	and	and	CCONJ
ajiri-2103	192	25	regulation	regulation	NOUN
ajiri-2103	192	26	of	of	ADP
ajiri-2103	192	27	the	the	DET
ajiri-2103	192	28	accountancy	accountancy	NOUN
ajiri-2103	192	29	profession	profession	NOUN
ajiri-2103	192	30	(	(	PUNCT
ajiri-2103	192	31	almansour	almansour	ADJ
ajiri-2103	192	32	,	,	PUNCT
ajiri-2103	192	33	2019	2019	NUM
ajiri-2103	192	34	)	)	PUNCT
ajiri-2103	192	35	.	.	PUNCT
ajiri-2103	193	1	the	the	DET
ajiri-2103	193	2	“	"	PUNCT
ajiri-2103	193	3	minister	minister	NOUN
ajiri-2103	193	4	of	of	ADP
ajiri-2103	193	5	commerce	commerce	PROPN
ajiri-2103	193	6	and	and	CCONJ
ajiri-2103	193	7	investment	investment	NOUN
ajiri-2103	193	8	”	"	PUNCT
ajiri-2103	193	9	presides	preside	NOUN
ajiri-2103	193	10	over	over	ADP
ajiri-2103	193	11	the	the	DET
ajiri-2103	193	12	organization	organization	NOUN
ajiri-2103	193	13	,	,	PUNCT
ajiri-2103	193	14	which	which	PRON
ajiri-2103	193	15	is	be	AUX
ajiri-2103	193	16	led	lead	VERB
ajiri-2103	193	17	by	by	ADP
ajiri-2103	193	18	a	a	DET
ajiri-2103	193	19	council	council	NOUN
ajiri-2103	193	20	of	of	ADP
ajiri-2103	193	21	up	up	ADP
ajiri-2103	193	22	to	to	PART
ajiri-2103	193	23	13	13	NUM
ajiri-2103	193	24	members	member	NOUN
ajiri-2103	193	25	,	,	PUNCT
ajiri-2103	193	26	two	two	NUM
ajiri-2103	193	27	of	of	ADP
ajiri-2103	193	28	which	which	PRON
ajiri-2103	193	29	are	be	AUX
ajiri-2103	193	30	deputy	deputy	ADJ
ajiri-2103	193	31	ministers	minister	NOUN
ajiri-2103	193	32	.	.	PUNCT
ajiri-2103	194	1	six	six	NUM
ajiri-2103	194	2	professional	professional	ADJ
ajiri-2103	194	3	accountants	accountant	NOUN
ajiri-2103	194	4	and	and	CCONJ
ajiri-2103	194	5	two	two	NUM
ajiri-2103	194	6	university	university	NOUN
ajiri-2103	194	7	professors	professor	NOUN
ajiri-2103	194	8	are	be	AUX
ajiri-2103	194	9	among	among	ADP
ajiri-2103	194	10	several	several	ADJ
ajiri-2103	194	11	affiliations	affiliation	NOUN
ajiri-2103	194	12	,	,	PUNCT
ajiri-2103	194	13	as	as	SCONJ
ajiri-2103	194	14	is	be	AUX
ajiri-2103	194	15	the	the	DET
ajiri-2103	194	16	“	"	PUNCT
ajiri-2103	194	17	deputy	deputy	ADJ
ajiri-2103	194	18	president	president	NOUN
ajiri-2103	194	19	of	of	ADP
ajiri-2103	194	20	the	the	DET
ajiri-2103	194	21	general	general	ADJ
ajiri-2103	194	22	audit	audit	PROPN
ajiri-2103	194	23	bureau	bureau	NOUN
ajiri-2103	194	24	.	.	PUNCT
ajiri-2103	194	25	”	"	PUNCT
ajiri-2103	195	1	“	"	PUNCT
ajiri-2103	195	2	socpa	socpa	VERB
ajiri-2103	195	3	”	"	PUNCT
ajiri-2103	195	4	is	be	AUX
ajiri-2103	195	5	financed	finance	VERB
ajiri-2103	195	6	by	by	ADP
ajiri-2103	195	7	a	a	DET
ajiri-2103	195	8	mixture	mixture	NOUN
ajiri-2103	195	9	of	of	ADP
ajiri-2103	195	10	subscription	subscription	NOUN
ajiri-2103	195	11	charges	charge	NOUN
ajiri-2103	195	12	,	,	PUNCT
ajiri-2103	195	13	books	book	NOUN
ajiri-2103	195	14	published	publish	VERB
ajiri-2103	195	15	,	,	PUNCT
ajiri-2103	195	16	and	and	CCONJ
ajiri-2103	195	17	federal	federal	ADJ
ajiri-2103	195	18	grants	grant	NOUN
ajiri-2103	195	19	.	.	PUNCT
ajiri-2103	196	1	in	in	ADP
ajiri-2103	196	2	addition	addition	NOUN
ajiri-2103	196	3	,	,	PUNCT
ajiri-2103	196	4	the	the	DET
ajiri-2103	196	5	organization	organization	NOUN
ajiri-2103	196	6	is	be	AUX
ajiri-2103	196	7	in	in	ADP
ajiri-2103	196	8	charge	charge	NOUN
ajiri-2103	196	9	of	of	ADP
ajiri-2103	196	10	evaluating	evaluate	VERB
ajiri-2103	196	11	auditors	auditor	NOUN
ajiri-2103	196	12	,	,	PUNCT
ajiri-2103	196	13	tracking	track	VERB
ajiri-2103	196	14	cpa	cpa	NOUN
ajiri-2103	196	15	performance	performance	NOUN
ajiri-2103	196	16	,	,	PUNCT
ajiri-2103	196	17	ensuring	ensure	VERB
ajiri-2103	196	18	conformity	conformity	NOUN
ajiri-2103	196	19	with	with	ADP
ajiri-2103	196	20	saudi	saudi	ADJ
ajiri-2103	196	21	accounting	accounting	NOUN
ajiri-2103	196	22	principles	principle	NOUN
ajiri-2103	196	23	and	and	CCONJ
ajiri-2103	196	24	standards	standard	NOUN
ajiri-2103	196	25	,	,	PUNCT
ajiri-2103	196	26	and	and	CCONJ
ajiri-2103	196	27	enhancing	enhance	VERB
ajiri-2103	196	28	the	the	DET
ajiri-2103	196	29	“	"	PUNCT
ajiri-2103	196	30	code	code	NOUN
ajiri-2103	196	31	of	of	ADP
ajiri-2103	196	32	professional	professional	ADJ
ajiri-2103	196	33	conduct	conduct	NOUN
ajiri-2103	196	34	”	"	PUNCT
ajiri-2103	196	35	.	.	PUNCT
ajiri-2103	197	1	“	"	PUNCT
ajiri-2103	197	2	socpa	socpa	VERB
ajiri-2103	197	3	”	"	PUNCT
ajiri-2103	197	4	prepares	prepare	VERB
ajiri-2103	197	5	and	and	CCONJ
ajiri-2103	197	6	monitors	monitor	VERB
ajiri-2103	197	7	the	the	DET
ajiri-2103	197	8	professional	professional	ADJ
ajiri-2103	197	9	license	license	NOUN
ajiri-2103	197	10	test	test	NOUN
ajiri-2103	197	11	and	and	CCONJ
ajiri-2103	197	12	offers	offer	VERB
ajiri-2103	197	13	chances	chance	NOUN
ajiri-2103	197	14	for	for	ADP
ajiri-2103	197	15	continued	continued	ADJ
ajiri-2103	197	16	professional	professional	ADJ
ajiri-2103	197	17	development	development	NOUN
ajiri-2103	197	18	,	,	PUNCT
ajiri-2103	197	19	such	such	ADJ
ajiri-2103	197	20	as	as	ADP
ajiri-2103	197	21	publishing	publish	VERB
ajiri-2103	197	22	a	a	DET
ajiri-2103	197	23	periodical	periodical	NOUN
ajiri-2103	197	24	for	for	ADP
ajiri-2103	197	25	accountants	accountant	NOUN
ajiri-2103	197	26	and	and	CCONJ
ajiri-2103	197	27	auditors	auditor	NOUN
ajiri-2103	197	28	and	and	CCONJ
ajiri-2103	197	29	organizing	organize	VERB
ajiri-2103	197	30	accounting	accounting	NOUN
ajiri-2103	197	31	and	and	CCONJ
ajiri-2103	197	32	auditing	auditing	NOUN
ajiri-2103	197	33	conferences	conference	NOUN
ajiri-2103	197	34	,	,	PUNCT
ajiri-2103	197	35	seminars	seminar	NOUN
ajiri-2103	197	36	,	,	PUNCT
ajiri-2103	197	37	and	and	CCONJ
ajiri-2103	197	38	workshops	workshop	NOUN
ajiri-2103	197	39	(	(	PUNCT
ajiri-2103	197	40	haniffa	haniffa	PROPN
ajiri-2103	197	41	&	&	CCONJ
ajiri-2103	197	42	hudaib	hudaib	PROPN
ajiri-2103	197	43	,	,	PUNCT
ajiri-2103	197	44	2007	2007	NUM
ajiri-2103	197	45	)	)	PUNCT
ajiri-2103	197	46	.	.	PUNCT
ajiri-2103	198	1	“	"	PUNCT
ajiri-2103	198	2	socpa	socpa	VERB
ajiri-2103	198	3	”	"	PUNCT
ajiri-2103	198	4	was	be	AUX
ajiri-2103	198	5	formed	form	VERB
ajiri-2103	198	6	by	by	ADP
ajiri-2103	198	7	the	the	DET
ajiri-2103	198	8	“	"	PUNCT
ajiri-2103	198	9	mci	mci	NOUN
ajiri-2103	198	10	”	"	PUNCT
ajiri-2103	198	11	in	in	ADP
ajiri-2103	198	12	2012	2012	NUM
ajiri-2103	198	13	to	to	PART
ajiri-2103	198	14	create	create	VERB
ajiri-2103	198	15	a	a	DET
ajiri-2103	198	16	committee	committee	NOUN
ajiri-2103	198	17	with	with	ADP
ajiri-2103	198	18	“	"	PUNCT
ajiri-2103	198	19	sama	sama	NOUN
ajiri-2103	198	20	”	"	PUNCT
ajiri-2103	198	21	and	and	CCONJ
ajiri-2103	198	22	the	the	DET
ajiri-2103	198	23	“	"	PUNCT
ajiri-2103	198	24	cma	cma	NOUN
ajiri-2103	198	25	”	"	PUNCT
ajiri-2103	198	26	to	to	PART
ajiri-2103	198	27	devise	devise	VERB
ajiri-2103	198	28	a	a	DET
ajiri-2103	198	29	pa	pa	PROPN
ajiri-2103	198	30	ge	ge	PROPN
ajiri-2103	198	31	52	52	NUM
ajiri-2103	198	32	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	198	33	am	be	AUX
ajiri-2103	198	34	.	.	PUNCT
ajiri-2103	199	1	j.	j.	PROPN
ajiri-2103	199	2	interdiscip	interdiscip	PROPN
ajiri-2103	199	3	.	.	PUNCT
ajiri-2103	200	1	res	re	NOUN
ajiri-2103	200	2	.	.	PUNCT
ajiri-2103	201	1	innov	innov	PROPN
ajiri-2103	201	2	.	.	PUNCT
ajiri-2103	202	1	2(4	2(4	NUM
ajiri-2103	202	2	)	)	PUNCT
ajiri-2103	202	3	47	47	NUM
ajiri-2103	202	4	-	-	SYM
ajiri-2103	202	5	57	57	NUM
ajiri-2103	202	6	2023	2023	NUM
ajiri-2103	202	7	strategy	strategy	NOUN
ajiri-2103	202	8	for	for	ADP
ajiri-2103	202	9	the	the	DET
ajiri-2103	202	10	implementation	implementation	NOUN
ajiri-2103	202	11	of	of	ADP
ajiri-2103	202	12	ifrs	ifrs	PROPN
ajiri-2103	202	13	(	(	PUNCT
ajiri-2103	202	14	socpa	socpa	NOUN
ajiri-2103	202	15	,	,	PUNCT
ajiri-2103	202	16	2016	2016	NUM
ajiri-2103	202	17	)	)	PUNCT
ajiri-2103	202	18	(	(	PUNCT
ajiri-2103	202	19	almusaad	almusaad	ADV
ajiri-2103	202	20	,	,	PUNCT
ajiri-2103	202	21	2021	2021	NUM
ajiri-2103	202	22	)	)	PUNCT
ajiri-2103	202	23	.	.	PUNCT
ajiri-2103	203	1	the	the	DET
ajiri-2103	203	2	“	"	PUNCT
ajiri-2103	203	3	socpa	socpa	NOUN
ajiri-2103	203	4	project	project	NOUN
ajiri-2103	203	5	for	for	ADP
ajiri-2103	203	6	the	the	DET
ajiri-2103	203	7	transition	transition	NOUN
ajiri-2103	203	8	to	to	ADP
ajiri-2103	203	9	international	international	ADJ
ajiri-2103	203	10	accounting	accounting	NOUN
ajiri-2103	203	11	and	and	CCONJ
ajiri-2103	203	12	auditing	auditing	NOUN
ajiri-2103	203	13	”	"	PUNCT
ajiri-2103	203	14	standards	standard	NOUN
ajiri-2103	203	15	entailed	entail	VERB
ajiri-2103	203	16	three	three	NUM
ajiri-2103	203	17	steps	step	NOUN
ajiri-2103	203	18	:	:	PUNCT
ajiri-2103	203	19	(	(	PUNCT
ajiri-2103	203	20	1	1	X
ajiri-2103	203	21	)	)	PUNCT
ajiri-2103	203	22	“	"	PUNCT
ajiri-2103	203	23	approving	approve	VERB
ajiri-2103	203	24	international	international	ADJ
ajiri-2103	203	25	accounting	accounting	NOUN
ajiri-2103	203	26	standards	standard	NOUN
ajiri-2103	203	27	”	"	PUNCT
ajiri-2103	203	28	,	,	PUNCT
ajiri-2103	203	29	(	(	PUNCT
ajiri-2103	203	30	2	2	X
ajiri-2103	203	31	)	)	PUNCT
ajiri-2103	203	32	“	"	PUNCT
ajiri-2103	203	33	determining	determine	VERB
ajiri-2103	203	34	whether	whether	SCONJ
ajiri-2103	203	35	any	any	DET
ajiri-2103	203	36	adjustments	adjustment	NOUN
ajiri-2103	203	37	were	be	AUX
ajiri-2103	203	38	needed	need	VERB
ajiri-2103	203	39	”	"	PUNCT
ajiri-2103	203	40	,	,	PUNCT
ajiri-2103	203	41	and	and	CCONJ
ajiri-2103	203	42	(	(	PUNCT
ajiri-2103	203	43	3	3	X
ajiri-2103	203	44	)	)	PUNCT
ajiri-2103	203	45	“	"	PUNCT
ajiri-2103	203	46	trying	try	VERB
ajiri-2103	203	47	to	to	PART
ajiri-2103	203	48	identify	identify	VERB
ajiri-2103	203	49	the	the	DET
ajiri-2103	203	50	standards	standard	NOUN
ajiri-2103	203	51	that	that	PRON
ajiri-2103	203	52	were	be	AUX
ajiri-2103	203	53	the	the	DET
ajiri-2103	203	54	most	most	ADV
ajiri-2103	203	55	suitable	suitable	ADJ
ajiri-2103	203	56	for	for	ADP
ajiri-2103	203	57	the	the	DET
ajiri-2103	203	58	saudi	saudi	ADJ
ajiri-2103	203	59	context	context	NOUN
ajiri-2103	203	60	and	and	CCONJ
ajiri-2103	203	61	also	also	ADV
ajiri-2103	203	62	in	in	ADP
ajiri-2103	203	63	line	line	NOUN
ajiri-2103	203	64	with	with	ADP
ajiri-2103	203	65	the	the	DET
ajiri-2103	203	66	overall	overall	ADJ
ajiri-2103	203	67	international	international	ADJ
ajiri-2103	203	68	treaties	treaty	NOUN
ajiri-2103	203	69	”	"	PUNCT
ajiri-2103	203	70	(	(	PUNCT
ajiri-2103	203	71	nurunnabi	nurunnabi	NOUN
ajiri-2103	203	72	,	,	PUNCT
ajiri-2103	203	73	2017	2017	NUM
ajiri-2103	203	74	)	)	PUNCT
ajiri-2103	203	75	.	.	PUNCT
ajiri-2103	204	1	the	the	DET
ajiri-2103	204	2	“	"	PUNCT
ajiri-2103	204	3	socpa	socpa	NOUN
ajiri-2103	204	4	”	"	PUNCT
ajiri-2103	204	5	declared	declare	VERB
ajiri-2103	204	6	that	that	SCONJ
ajiri-2103	204	7	the	the	DET
ajiri-2103	204	8	implementation	implementation	NOUN
ajiri-2103	204	9	of	of	ADP
ajiri-2103	204	10	“	"	PUNCT
ajiri-2103	204	11	ifrs	ifrs	NOUN
ajiri-2103	204	12	”	"	PUNCT
ajiri-2103	204	13	will	will	AUX
ajiri-2103	204	14	be	be	AUX
ajiri-2103	204	15	phased	phase	VERB
ajiri-2103	204	16	in	in	ADP
ajiri-2103	204	17	order	order	NOUN
ajiri-2103	204	18	to	to	PART
ajiri-2103	204	19	enable	enable	VERB
ajiri-2103	204	20	professionals	professional	NOUN
ajiri-2103	204	21	in	in	ADP
ajiri-2103	204	22	the	the	DET
ajiri-2103	204	23	nation	nation	NOUN
ajiri-2103	204	24	time	time	NOUN
ajiri-2103	204	25	to	to	PART
ajiri-2103	204	26	plan	plan	VERB
ajiri-2103	204	27	(	(	PUNCT
ajiri-2103	204	28	“	"	PUNCT
ajiri-2103	204	29	socpa	socpa	VERB
ajiri-2103	204	30	,	,	PUNCT
ajiri-2103	204	31	2018	2018	NUM
ajiri-2103	204	32	”	"	PUNCT
ajiri-2103	204	33	)	)	PUNCT
ajiri-2103	204	34	.	.	PUNCT
ajiri-2103	205	1	the	the	DET
ajiri-2103	205	2	plan	plan	NOUN
ajiri-2103	205	3	’s	’s	PART
ajiri-2103	205	4	many	many	ADJ
ajiri-2103	205	5	phases	phase	NOUN
ajiri-2103	205	6	are	be	AUX
ajiri-2103	205	7	mentioned	mention	VERB
ajiri-2103	205	8	below	below	ADV
ajiri-2103	205	9	(	(	PUNCT
ajiri-2103	205	10	nurunnabi	nurunnabi	NOUN
ajiri-2103	205	11	,	,	PUNCT
ajiri-2103	205	12	2017	2017	NUM
ajiri-2103	205	13	):	):	PUNCT
ajiri-2103	205	14	first	first	ADJ
ajiri-2103	205	15	phase	phase	NOUN
ajiri-2103	205	16	the	the	DET
ajiri-2103	205	17	“	"	PUNCT
ajiri-2103	205	18	accounting	accounting	NOUN
ajiri-2103	205	19	and	and	CCONJ
ajiri-2103	205	20	auditing	auditing	NOUN
ajiri-2103	205	21	committee	committee	NOUN
ajiri-2103	205	22	”	"	PUNCT
ajiri-2103	205	23	carried	carry	VERB
ajiri-2103	205	24	out	out	ADP
ajiri-2103	205	25	a	a	DET
ajiri-2103	205	26	comprehensive	comprehensive	ADJ
ajiri-2103	205	27	international	international	ADJ
ajiri-2103	205	28	standard	standard	NOUN
ajiri-2103	205	29	to	to	PART
ajiri-2103	205	30	determine	determine	VERB
ajiri-2103	205	31	whether	whether	SCONJ
ajiri-2103	205	32	adjustments	adjustment	NOUN
ajiri-2103	205	33	were	be	AUX
ajiri-2103	205	34	essential	essential	ADJ
ajiri-2103	205	35	in	in	ADP
ajiri-2103	205	36	view	view	NOUN
ajiri-2103	205	37	of	of	ADP
ajiri-2103	205	38	environmental	environmental	ADJ
ajiri-2103	205	39	situations	situation	NOUN
ajiri-2103	205	40	,	,	PUNCT
ajiri-2103	205	41	bearing	bear	VERB
ajiri-2103	205	42	in	in	ADP
ajiri-2103	205	43	mind	mind	NOUN
ajiri-2103	205	44	the	the	DET
ajiri-2103	205	45	appropriateness	appropriateness	NOUN
ajiri-2103	205	46	of	of	ADP
ajiri-2103	205	47	the	the	DET
ajiri-2103	205	48	local	local	ADJ
ajiri-2103	205	49	environment	environment	NOUN
ajiri-2103	205	50	.	.	PUNCT
ajiri-2103	206	1	furthermore	furthermore	ADV
ajiri-2103	206	2	,	,	PUNCT
ajiri-2103	206	3	to	to	PART
ajiri-2103	206	4	examine	examine	VERB
ajiri-2103	206	5	and	and	CCONJ
ajiri-2103	206	6	remark	remark	VERB
ajiri-2103	206	7	on	on	ADP
ajiri-2103	206	8	the	the	DET
ajiri-2103	206	9	standards	standard	NOUN
ajiri-2103	206	10	,	,	PUNCT
ajiri-2103	206	11	round	round	ADJ
ajiri-2103	206	12	-	-	PUNCT
ajiri-2103	206	13	table	table	NOUN
ajiri-2103	206	14	discussions	discussion	NOUN
ajiri-2103	206	15	were	be	AUX
ajiri-2103	206	16	held	hold	VERB
ajiri-2103	206	17	.	.	PUNCT
ajiri-2103	207	1	accountants	accountant	NOUN
ajiri-2103	207	2	in	in	ADP
ajiri-2103	207	3	the	the	DET
ajiri-2103	207	4	finance	finance	NOUN
ajiri-2103	207	5	industry	industry	NOUN
ajiri-2103	207	6	,	,	PUNCT
ajiri-2103	207	7	users	user	NOUN
ajiri-2103	207	8	,	,	PUNCT
ajiri-2103	207	9	preparers	preparer	NOUN
ajiri-2103	207	10	,	,	PUNCT
ajiri-2103	207	11	as	as	ADV
ajiri-2103	207	12	well	well	ADV
ajiri-2103	207	13	as	as	ADP
ajiri-2103	207	14	other	other	ADJ
ajiri-2103	207	15	governmental	governmental	ADJ
ajiri-2103	207	16	authorities	authority	NOUN
ajiri-2103	207	17	were	be	AUX
ajiri-2103	207	18	among	among	ADP
ajiri-2103	207	19	them	they	PRON
ajiri-2103	207	20	.	.	PUNCT
ajiri-2103	208	1	the	the	DET
ajiri-2103	208	2	technical	technical	PROPN
ajiri-2103	208	3	committee	committee	PROPN
ajiri-2103	208	4	noted	note	VERB
ajiri-2103	208	5	the	the	DET
ajiri-2103	208	6	comments	comment	NOUN
ajiri-2103	208	7	from	from	ADP
ajiri-2103	208	8	such	such	ADJ
ajiri-2103	208	9	discussions	discussion	NOUN
ajiri-2103	208	10	as	as	ADV
ajiri-2103	208	11	well	well	ADV
ajiri-2103	208	12	as	as	ADP
ajiri-2103	208	13	any	any	DET
ajiri-2103	208	14	proposed	propose	VERB
ajiri-2103	208	15	modifications	modification	NOUN
ajiri-2103	208	16	.	.	PUNCT
ajiri-2103	209	1	the	the	DET
ajiri-2103	209	2	technical	technical	PROPN
ajiri-2103	209	3	commission	commission	PROPN
ajiri-2103	209	4	’s	’s	PART
ajiri-2103	209	5	suggestions	suggestion	NOUN
ajiri-2103	209	6	were	be	AUX
ajiri-2103	209	7	made	make	VERB
ajiri-2103	209	8	public	public	ADJ
ajiri-2103	209	9	through	through	ADP
ajiri-2103	209	10	socpa	socpa	NOUN
ajiri-2103	209	11	’s	’s	PART
ajiri-2103	209	12	site	site	NOUN
ajiri-2103	209	13	.	.	PUNCT
ajiri-2103	210	1	second	second	ADJ
ajiri-2103	210	2	phase	phase	NOUN
ajiri-2103	210	3	for	for	ADP
ajiri-2103	210	4	the	the	DET
ajiri-2103	210	5	quarter	quarter	NOUN
ajiri-2103	210	6	that	that	PRON
ajiri-2103	210	7	ended	end	VERB
ajiri-2103	210	8	in	in	ADP
ajiri-2103	210	9	january	january	PROPN
ajiri-2103	210	10	2017	2017	NUM
ajiri-2103	210	11	,	,	PUNCT
ajiri-2103	210	12	companies	company	NOUN
ajiri-2103	210	13	listed	list	VERB
ajiri-2103	210	14	were	be	AUX
ajiri-2103	210	15	required	require	VERB
ajiri-2103	210	16	to	to	PART
ajiri-2103	210	17	initiate	initiate	VERB
ajiri-2103	210	18	adopting	adopt	VERB
ajiri-2103	210	19	all	all	DET
ajiri-2103	210	20	requirements	requirement	NOUN
ajiri-2103	210	21	.	.	PUNCT
ajiri-2103	211	1	for	for	ADP
ajiri-2103	211	2	the	the	DET
ajiri-2103	211	3	first	first	ADJ
ajiri-2103	211	4	3	3	NUM
ajiri-2103	211	5	months	month	NOUN
ajiri-2103	211	6	of	of	ADP
ajiri-2103	211	7	2016	2016	NUM
ajiri-2103	211	8	,	,	PUNCT
ajiri-2103	211	9	“	"	PUNCT
ajiri-2103	211	10	interim	interim	ADJ
ajiri-2103	211	11	financial	financial	ADJ
ajiri-2103	211	12	statements	statement	NOUN
ajiri-2103	211	13	”	"	PUNCT
ajiri-2103	211	14	must	must	AUX
ajiri-2103	211	15	adhere	adhere	VERB
ajiri-2103	211	16	to	to	ADP
ajiri-2103	211	17	international	international	ADJ
ajiri-2103	211	18	norms	norm	NOUN
ajiri-2103	211	19	.	.	PUNCT
ajiri-2103	212	1	however	however	ADV
ajiri-2103	212	2	,	,	PUNCT
ajiri-2103	212	3	the	the	DET
ajiri-2103	212	4	majority	majority	NOUN
ajiri-2103	212	5	of	of	ADP
ajiri-2103	212	6	enterprises	enterprise	NOUN
ajiri-2103	212	7	were	be	AUX
ajiri-2103	212	8	unable	unable	ADJ
ajiri-2103	212	9	to	to	PART
ajiri-2103	212	10	meet	meet	VERB
ajiri-2103	212	11	this	this	DET
ajiri-2103	212	12	condition	condition	NOUN
ajiri-2103	212	13	.	.	PUNCT
ajiri-2103	213	1	companies	company	NOUN
ajiri-2103	213	2	were	be	AUX
ajiri-2103	213	3	expected	expect	VERB
ajiri-2103	213	4	to	to	PART
ajiri-2103	213	5	file	file	VERB
ajiri-2103	213	6	their	their	PRON
ajiri-2103	213	7	annual	annual	ADJ
ajiri-2103	213	8	reports	report	NOUN
ajiri-2103	213	9	in	in	ADP
ajiri-2103	213	10	accordance	accordance	NOUN
ajiri-2103	213	11	with	with	ADP
ajiri-2103	213	12	“	"	PUNCT
ajiri-2103	213	13	ifrs	ifrs	NOUN
ajiri-2103	213	14	”	"	PUNCT
ajiri-2103	213	15	beginning	begin	VERB
ajiri-2103	213	16	in	in	ADP
ajiri-2103	213	17	december	december	PROPN
ajiri-2103	213	18	2017	2017	NUM
ajiri-2103	213	19	(	(	PUNCT
ajiri-2103	213	20	callao	callao	PROPN
ajiri-2103	213	21	et	et	PROPN
ajiri-2103	213	22	al	al	PROPN
ajiri-2103	213	23	.	.	PROPN
ajiri-2103	213	24	,	,	PUNCT
ajiri-2103	213	25	2007	2007	NUM
ajiri-2103	213	26	)	)	PUNCT
ajiri-2103	213	27	.	.	PUNCT
ajiri-2103	214	1	when	when	SCONJ
ajiri-2103	214	2	compared	compare	VERB
ajiri-2103	214	3	to	to	ADP
ajiri-2103	214	4	the	the	DET
ajiri-2103	214	5	prior	prior	ADJ
ajiri-2103	214	6	year	year	NOUN
ajiri-2103	214	7	,	,	PUNCT
ajiri-2103	214	8	publicly	publicly	ADV
ajiri-2103	214	9	traded	trade	VERB
ajiri-2103	214	10	companies	company	NOUN
ajiri-2103	214	11	were	be	AUX
ajiri-2103	214	12	required	require	VERB
ajiri-2103	214	13	to	to	PART
ajiri-2103	214	14	begin	begin	VERB
ajiri-2103	214	15	the	the	DET
ajiri-2103	214	16	adoption	adoption	NOUN
ajiri-2103	214	17	phase	phase	NOUN
ajiri-2103	214	18	soon	soon	ADV
ajiri-2103	214	19	after	after	ADP
ajiri-2103	214	20	the	the	DET
ajiri-2103	214	21	start	start	NOUN
ajiri-2103	214	22	of	of	ADP
ajiri-2103	214	23	the	the	DET
ajiri-2103	214	24	new	new	ADJ
ajiri-2103	214	25	fiscal	fiscal	ADJ
ajiri-2103	214	26	year	year	NOUN
ajiri-2103	214	27	.	.	PUNCT
ajiri-2103	215	1	“	"	PUNCT
ajiri-2103	215	2	socpa	socpa	VERB
ajiri-2103	215	3	’s	’s	PART
ajiri-2103	215	4	”	"	PUNCT
ajiri-2103	215	5	determination	determination	NOUN
ajiri-2103	215	6	to	to	PART
ajiri-2103	215	7	monitor	monitor	VERB
ajiri-2103	215	8	all	all	DET
ajiri-2103	215	9	listed	list	VERB
ajiri-2103	215	10	businesses	business	NOUN
ajiri-2103	215	11	’	'	PUNCT
ajiri-2103	215	12	adherence	adherence	NOUN
ajiri-2103	215	13	to	to	ADP
ajiri-2103	215	14	the	the	DET
ajiri-2103	215	15	convergence	convergence	NOUN
ajiri-2103	215	16	timeline	timeline	NOUN
ajiri-2103	215	17	.	.	PUNCT
ajiri-2103	216	1	third	third	ADJ
ajiri-2103	216	2	phase	phase	NOUN
ajiri-2103	216	3	the	the	DET
ajiri-2103	216	4	three	three	NUM
ajiri-2103	216	5	-	-	PUNCT
ajiri-2103	216	6	stage	stage	NOUN
ajiri-2103	216	7	plan	plan	NOUN
ajiri-2103	216	8	devised	devise	VERB
ajiri-2103	216	9	by	by	ADP
ajiri-2103	216	10	“	"	PUNCT
ajiri-2103	216	11	socpa	socpa	VERB
ajiri-2103	216	12	”	"	PUNCT
ajiri-2103	216	13	was	be	AUX
ajiri-2103	216	14	designed	design	VERB
ajiri-2103	216	15	to	to	PART
ajiri-2103	216	16	be	be	AUX
ajiri-2103	216	17	accomplished	accomplish	VERB
ajiri-2103	216	18	within	within	ADP
ajiri-2103	216	19	the	the	DET
ajiri-2103	216	20	timeframe	timeframe	NOUN
ajiri-2103	216	21	specified	specify	VERB
ajiri-2103	216	22	(	(	PUNCT
ajiri-2103	216	23	2012	2012	NUM
ajiri-2103	216	24	-	-	SYM
ajiri-2103	216	25	2017	2017	NUM
ajiri-2103	216	26	)	)	PUNCT
ajiri-2103	216	27	(	(	PUNCT
ajiri-2103	216	28	almansour	almansour	ADJ
ajiri-2103	216	29	,	,	PUNCT
ajiri-2103	216	30	2019	2019	NUM
ajiri-2103	216	31	)	)	PUNCT
ajiri-2103	216	32	.	.	PUNCT
ajiri-2103	217	1	the	the	DET
ajiri-2103	217	2	goal	goal	NOUN
ajiri-2103	217	3	was	be	AUX
ajiri-2103	217	4	to	to	PART
ajiri-2103	217	5	create	create	VERB
ajiri-2103	217	6	subcategories	subcategorie	NOUN
ajiri-2103	217	7	for	for	ADP
ajiri-2103	217	8	each	each	DET
ajiri-2103	217	9	series	series	NOUN
ajiri-2103	217	10	of	of	ADP
ajiri-2103	217	11	standards	standard	NOUN
ajiri-2103	217	12	that	that	PRON
ajiri-2103	217	13	included	include	VERB
ajiri-2103	217	14	all	all	DET
ajiri-2103	217	15	“	"	PUNCT
ajiri-2103	217	16	iasb	iasb	ADJ
ajiri-2103	217	17	”	"	PUNCT
ajiri-2103	217	18	assessments	assessment	NOUN
ajiri-2103	217	19	and	and	CCONJ
ajiri-2103	217	20	accountants	accountant	NOUN
ajiri-2103	217	21	’	’	PART
ajiri-2103	217	22	comments	comment	NOUN
ajiri-2103	217	23	that	that	PRON
ajiri-2103	217	24	focused	focus	VERB
ajiri-2103	217	25	on	on	ADP
ajiri-2103	217	26	addressing	address	VERB
ajiri-2103	217	27	.	.	PUNCT
ajiri-2103	218	1	to	to	PART
ajiri-2103	218	2	avoid	avoid	VERB
ajiri-2103	218	3	any	any	DET
ajiri-2103	218	4	misunderstanding	misunderstanding	NOUN
ajiri-2103	218	5	,	,	PUNCT
ajiri-2103	218	6	“	"	PUNCT
ajiri-2103	218	7	socpa	socpa	VERB
ajiri-2103	218	8	”	"	PUNCT
ajiri-2103	218	9	has	have	AUX
ajiri-2103	218	10	guaranteed	guarantee	VERB
ajiri-2103	218	11	that	that	SCONJ
ajiri-2103	218	12	international	international	ADJ
ajiri-2103	218	13	standards	standard	NOUN
ajiri-2103	218	14	will	will	AUX
ajiri-2103	218	15	not	not	PART
ajiri-2103	218	16	alter	alter	VERB
ajiri-2103	218	17	dramatically	dramatically	ADV
ajiri-2103	218	18	in	in	ADP
ajiri-2103	218	19	the	the	DET
ajiri-2103	218	20	coming	come	VERB
ajiri-2103	218	21	years	year	NOUN
ajiri-2103	218	22	and	and	CCONJ
ajiri-2103	218	23	also	also	ADV
ajiri-2103	218	24	that	that	DET
ajiri-2103	218	25	attention	attention	NOUN
ajiri-2103	218	26	will	will	AUX
ajiri-2103	218	27	be	be	AUX
ajiri-2103	218	28	given	give	VERB
ajiri-2103	218	29	to	to	ADP
ajiri-2103	218	30	concerns	concern	NOUN
ajiri-2103	218	31	relating	relate	VERB
ajiri-2103	218	32	to	to	ADP
ajiri-2103	218	33	the	the	DET
ajiri-2103	218	34	convergent	convergent	NOUN
ajiri-2103	218	35	standards	standard	NOUN
ajiri-2103	218	36	’	'	PUNCT
ajiri-2103	218	37	requirements	requirement	NOUN
ajiri-2103	218	38	.	.	PUNCT
ajiri-2103	219	1	businesses	business	NOUN
ajiri-2103	219	2	have	have	VERB
ajiri-2103	219	3	till	till	SCONJ
ajiri-2103	219	4	2017	2017	NUM
ajiri-2103	219	5	to	to	PART
ajiri-2103	219	6	adapt	adapt	VERB
ajiri-2103	219	7	to	to	ADP
ajiri-2103	219	8	“	"	PUNCT
ajiri-2103	219	9	ifrs	ifrs	PROPN
ajiri-2103	219	10	”	"	PUNCT
ajiri-2103	219	11	(	(	PUNCT
ajiri-2103	219	12	nurunnabi	nurunnabi	NOUN
ajiri-2103	219	13	,	,	PUNCT
ajiri-2103	219	14	2017	2017	NUM
ajiri-2103	219	15	)	)	PUNCT
ajiri-2103	219	16	.	.	PUNCT
ajiri-2103	220	1	public	public	ADJ
ajiri-2103	220	2	corporations	corporation	NOUN
ajiri-2103	220	3	were	be	AUX
ajiri-2103	220	4	required	require	VERB
ajiri-2103	220	5	to	to	PART
ajiri-2103	220	6	have	have	AUX
ajiri-2103	220	7	examined	examine	VERB
ajiri-2103	220	8	their	their	PRON
ajiri-2103	220	9	accounts	account	NOUN
ajiri-2103	220	10	in	in	ADP
ajiri-2103	220	11	line	line	NOUN
ajiri-2103	220	12	with	with	ADP
ajiri-2103	220	13	international	international	ADJ
ajiri-2103	220	14	standards	standard	NOUN
ajiri-2103	220	15	by	by	ADP
ajiri-2103	220	16	the	the	DET
ajiri-2103	220	17	close	close	NOUN
ajiri-2103	220	18	of	of	ADP
ajiri-2103	220	19	2017	2017	NUM
ajiri-2103	220	20	,	,	PUNCT
ajiri-2103	220	21	having	have	VERB
ajiri-2103	220	22	non	non	ADJ
ajiri-2103	220	23	-	-	ADJ
ajiri-2103	220	24	public	public	ADJ
ajiri-2103	220	25	enterprises	enterprise	NOUN
ajiri-2103	220	26	anticipated	anticipate	VERB
ajiri-2103	220	27	to	to	PART
ajiri-2103	220	28	do	do	VERB
ajiri-2103	220	29	so	so	ADV
ajiri-2103	220	30	by	by	ADP
ajiri-2103	220	31	the	the	DET
ajiri-2103	220	32	conclusion	conclusion	NOUN
ajiri-2103	220	33	of	of	ADP
ajiri-2103	220	34	2018	2018	NUM
ajiri-2103	220	35	.	.	PUNCT
ajiri-2103	221	1	fourth	fourth	ADJ
ajiri-2103	221	2	phase	phase	NOUN
ajiri-2103	221	3	companies	company	NOUN
ajiri-2103	221	4	have	have	VERB
ajiri-2103	221	5	until	until	ADP
ajiri-2103	221	6	december	december	PROPN
ajiri-2103	221	7	2017	2017	NUM
ajiri-2103	221	8	to	to	PART
ajiri-2103	221	9	make	make	VERB
ajiri-2103	221	10	the	the	DET
ajiri-2103	221	11	shift	shift	NOUN
ajiri-2103	221	12	to	to	ADP
ajiri-2103	221	13	ifrs	ifrs	PROPN
ajiri-2103	221	14	(	(	PUNCT
ajiri-2103	221	15	nurunnabi	nurunnabi	NOUN
ajiri-2103	221	16	,	,	PUNCT
ajiri-2103	221	17	2017	2017	NUM
ajiri-2103	221	18	)	)	PUNCT
ajiri-2103	221	19	.	.	PUNCT
ajiri-2103	222	1	public	public	ADJ
ajiri-2103	222	2	corporations	corporation	NOUN
ajiri-2103	222	3	were	be	AUX
ajiri-2103	222	4	required	require	VERB
ajiri-2103	222	5	to	to	PART
ajiri-2103	222	6	have	have	AUX
ajiri-2103	222	7	examined	examine	VERB
ajiri-2103	222	8	their	their	PRON
ajiri-2103	222	9	accounts	account	NOUN
ajiri-2103	222	10	in	in	ADP
ajiri-2103	222	11	accordance	accordance	NOUN
ajiri-2103	222	12	with	with	ADP
ajiri-2103	222	13	international	international	ADJ
ajiri-2103	222	14	standards	standard	NOUN
ajiri-2103	222	15	by	by	ADP
ajiri-2103	222	16	the	the	DET
ajiri-2103	222	17	close	close	NOUN
ajiri-2103	222	18	of	of	ADP
ajiri-2103	222	19	2017	2017	NUM
ajiri-2103	222	20	,	,	PUNCT
ajiri-2103	222	21	having	have	VERB
ajiri-2103	222	22	non	non	ADJ
ajiri-2103	222	23	-	-	ADJ
ajiri-2103	222	24	public	public	ADJ
ajiri-2103	222	25	enterprises	enterprise	NOUN
ajiri-2103	222	26	anticipated	anticipate	VERB
ajiri-2103	222	27	to	to	PART
ajiri-2103	222	28	do	do	VERB
ajiri-2103	222	29	so	so	ADV
ajiri-2103	222	30	by	by	ADP
ajiri-2103	222	31	the	the	DET
ajiri-2103	222	32	conclusion	conclusion	NOUN
ajiri-2103	222	33	of	of	ADP
ajiri-2103	222	34	2018	2018	NUM
ajiri-2103	222	35	.	.	PUNCT
ajiri-2103	223	1	materials	material	NOUN
ajiri-2103	223	2	and	and	CCONJ
ajiri-2103	223	3	methods	method	NOUN
ajiri-2103	223	4	research	research	NOUN
ajiri-2103	223	5	design	design	NOUN
ajiri-2103	223	6	and	and	CCONJ
ajiri-2103	223	7	philosophy	philosophy	NOUN
ajiri-2103	223	8	this	this	DET
ajiri-2103	223	9	research	research	NOUN
ajiri-2103	223	10	incorporated	incorporate	VERB
ajiri-2103	223	11	parts	part	NOUN
ajiri-2103	223	12	of	of	ADP
ajiri-2103	223	13	the	the	DET
ajiri-2103	223	14	“	"	PUNCT
ajiri-2103	223	15	positivist	positivist	ADJ
ajiri-2103	223	16	paradigm	paradigm	NOUN
ajiri-2103	223	17	”	"	PUNCT
ajiri-2103	223	18	,	,	PUNCT
ajiri-2103	223	19	to	to	ADP
ajiri-2103	223	20	investigatethe	investigatethe	DET
ajiri-2103	223	21	benefits	benefit	NOUN
ajiri-2103	223	22	and	and	CCONJ
ajiri-2103	223	23	problems	problem	NOUN
ajiri-2103	223	24	of	of	ADP
ajiri-2103	223	25	“	"	PUNCT
ajiri-2103	223	26	ifrs	ifrs	NOUN
ajiri-2103	223	27	”	"	PUNCT
ajiri-2103	223	28	implementation	implementation	NOUN
ajiri-2103	223	29	with	with	ADP
ajiri-2103	223	30	regards	regard	NOUN
ajiri-2103	223	31	to	to	ADP
ajiri-2103	223	32	saudi	saudi	PROPN
ajiri-2103	223	33	arabia	arabia	PROPN
ajiri-2103	223	34	.	.	PUNCT
ajiri-2103	224	1	the	the	DET
ajiri-2103	224	2	research	research	NOUN
ajiri-2103	224	3	issue	issue	NOUN
ajiri-2103	224	4	is	be	AUX
ajiri-2103	224	5	the	the	DET
ajiri-2103	224	6	most	most	ADV
ajiri-2103	224	7	important	important	ADJ
ajiri-2103	224	8	aspect	aspect	NOUN
ajiri-2103	224	9	underlying	underlie	VERB
ajiri-2103	224	10	the	the	DET
ajiri-2103	224	11	research	research	NOUN
ajiri-2103	224	12	philosophy	philosophy	NOUN
ajiri-2103	224	13	,	,	PUNCT
ajiri-2103	224	14	and	and	CCONJ
ajiri-2103	224	15	it	it	PRON
ajiri-2103	224	16	is	be	AUX
ajiri-2103	224	17	permissible	permissible	ADJ
ajiri-2103	224	18	to	to	PART
ajiri-2103	224	19	rely	rely	VERB
ajiri-2103	224	20	on	on	ADP
ajiri-2103	224	21	“	"	PUNCT
ajiri-2103	224	22	positivist	positivist	NOUN
ajiri-2103	224	23	”	"	PUNCT
ajiri-2103	224	24	viewpoints	viewpoint	NOUN
ajiri-2103	224	25	,	,	PUNCT
ajiri-2103	224	26	using	use	VERB
ajiri-2103	224	27	quantitative	quantitative	ADJ
ajiri-2103	224	28	methodology	methodology	NOUN
ajiri-2103	224	29	to	to	PART
ajiri-2103	224	30	gather	gather	VERB
ajiri-2103	224	31	and	and	CCONJ
ajiri-2103	224	32	interpret	interpret	VERB
ajiri-2103	224	33	data	datum	NOUN
ajiri-2103	224	34	.	.	PUNCT
ajiri-2103	225	1	a	a	DET
ajiri-2103	225	2	poll	poll	NOUN
ajiri-2103	225	3	was	be	AUX
ajiri-2103	225	4	performed	perform	VERB
ajiri-2103	225	5	to	to	PART
ajiri-2103	225	6	acquire	acquire	VERB
ajiri-2103	225	7	quantitative	quantitative	ADJ
ajiri-2103	225	8	data	datum	NOUN
ajiri-2103	225	9	that	that	PRON
ajiri-2103	225	10	would	would	AUX
ajiri-2103	225	11	provide	provide	VERB
ajiri-2103	225	12	an	an	DET
ajiri-2103	225	13	early	early	ADJ
ajiri-2103	225	14	assessment	assessment	NOUN
ajiri-2103	225	15	of	of	ADP
ajiri-2103	225	16	how	how	SCONJ
ajiri-2103	225	17	major	major	ADJ
ajiri-2103	225	18	players	player	NOUN
ajiri-2103	225	19	in	in	ADP
ajiri-2103	225	20	the	the	DET
ajiri-2103	225	21	banking	banking	NOUN
ajiri-2103	225	22	industry	industry	NOUN
ajiri-2103	225	23	and	and	CCONJ
ajiri-2103	225	24	other	other	ADJ
ajiri-2103	225	25	areas	area	NOUN
ajiri-2103	225	26	see	see	VERB
ajiri-2103	225	27	“	"	PUNCT
ajiri-2103	225	28	ifrs	ifrs	PROPN
ajiri-2103	225	29	”	"	PUNCT
ajiri-2103	225	30	adoption	adoption	NOUN
ajiri-2103	225	31	and	and	CCONJ
ajiri-2103	225	32	the	the	DET
ajiri-2103	225	33	difficulties	difficulty	NOUN
ajiri-2103	225	34	and	and	CCONJ
ajiri-2103	225	35	possibilities	possibility	NOUN
ajiri-2103	225	36	that	that	PRON
ajiri-2103	225	37	come	come	VERB
ajiri-2103	225	38	with	with	ADP
ajiri-2103	225	39	it	it	PRON
ajiri-2103	225	40	.	.	PUNCT
ajiri-2103	226	1	because	because	SCONJ
ajiri-2103	226	2	the	the	DET
ajiri-2103	226	3	research	research	NOUN
ajiri-2103	226	4	is	be	AUX
ajiri-2103	226	5	deemed	deem	VERB
ajiri-2103	226	6	value	value	NOUN
ajiri-2103	226	7	-	-	PUNCT
ajiri-2103	226	8	free	free	ADJ
ajiri-2103	226	9	in	in	ADP
ajiri-2103	226	10	the	the	DET
ajiri-2103	226	11	“	"	PUNCT
ajiri-2103	226	12	positivist	positivist	ADJ
ajiri-2103	226	13	paradigm	paradigm	NOUN
ajiri-2103	226	14	,	,	PUNCT
ajiri-2103	226	15	in	in	ADP
ajiri-2103	226	16	comparison	comparison	NOUN
ajiri-2103	226	17	,	,	PUNCT
ajiri-2103	226	18	“	"	PUNCT
ajiri-2103	226	19	interpretivist	interpretivist	NOUN
ajiri-2103	226	20	”	"	PUNCT
ajiri-2103	226	21	research	research	NOUN
ajiri-2103	226	22	is	be	AUX
ajiri-2103	226	23	believed	believe	VERB
ajiri-2103	226	24	to	to	PART
ajiri-2103	226	25	be	be	AUX
ajiri-2103	226	26	significant	significant	ADJ
ajiri-2103	226	27	since	since	SCONJ
ajiri-2103	226	28	the	the	DET
ajiri-2103	226	29	researcher	researcher	NOUN
ajiri-2103	226	30	connected	connect	VERB
ajiri-2103	226	31	with	with	ADP
ajiri-2103	226	32	the	the	DET
ajiri-2103	226	33	people	people	NOUN
ajiri-2103	226	34	and	and	CCONJ
ajiri-2103	226	35	objects	object	VERB
ajiri-2103	226	36	he	he	PRON
ajiri-2103	226	37	or	or	CCONJ
ajiri-2103	226	38	she	she	PRON
ajiri-2103	226	39	seeks	seek	VERB
ajiri-2103	226	40	to	to	PART
ajiri-2103	226	41	evaluate	evaluate	VERB
ajiri-2103	226	42	.	.	PUNCT
ajiri-2103	227	1	the	the	DET
ajiri-2103	227	2	researcher	researcher	NOUN
ajiri-2103	227	3	is	be	AUX
ajiri-2103	227	4	isolated	isolate	VERB
ajiri-2103	227	5	from	from	ADP
ajiri-2103	227	6	the	the	DET
ajiri-2103	227	7	phenomena	phenomenon	NOUN
ajiri-2103	227	8	under	under	ADP
ajiri-2103	227	9	examination	examination	NOUN
ajiri-2103	227	10	.	.	PUNCT
ajiri-2103	228	1	the	the	DET
ajiri-2103	228	2	research	research	NOUN
ajiri-2103	228	3	question	question	NOUN
ajiri-2103	228	4	led	lead	VERB
ajiri-2103	228	5	the	the	DET
ajiri-2103	228	6	selection	selection	NOUN
ajiri-2103	228	7	to	to	ADP
ajiri-2103	228	8	quantitative	quantitative	ADJ
ajiri-2103	228	9	aspects	aspect	NOUN
ajiri-2103	228	10	from	from	ADP
ajiri-2103	228	11	the	the	DET
ajiri-2103	228	12	“	"	PUNCT
ajiri-2103	228	13	positivist	positivist	NOUN
ajiri-2103	228	14	”	"	PUNCT
ajiri-2103	228	15	standards	standard	NOUN
ajiri-2103	228	16	in	in	ADP
ajiri-2103	228	17	this	this	DET
ajiri-2103	228	18	research	research	NOUN
ajiri-2103	228	19	.	.	PUNCT
ajiri-2103	229	1	the	the	DET
ajiri-2103	229	2	goal	goal	NOUN
ajiri-2103	229	3	was	be	AUX
ajiri-2103	229	4	also	also	ADV
ajiri-2103	229	5	to	to	PART
ajiri-2103	229	6	perform	perform	VERB
ajiri-2103	229	7	a	a	DET
ajiri-2103	229	8	valuefree	valuefree	ADJ
ajiri-2103	229	9	assessment	assessment	NOUN
ajiri-2103	229	10	of	of	ADP
ajiri-2103	229	11	the	the	DET
ajiri-2103	229	12	challenges	challenge	NOUN
ajiri-2103	229	13	and	and	CCONJ
ajiri-2103	229	14	potential	potential	NOUN
ajiri-2103	229	15	related	relate	VERB
ajiri-2103	229	16	to	to	ADP
ajiri-2103	229	17	“	"	PUNCT
ajiri-2103	229	18	ifrs	ifrs	PROPN
ajiri-2103	229	19	”	"	PUNCT
ajiri-2103	229	20	implementation	implementation	NOUN
ajiri-2103	229	21	in	in	ADP
ajiri-2103	229	22	the	the	DET
ajiri-2103	229	23	saudi	saudi	ADJ
ajiri-2103	229	24	banking	banking	NOUN
ajiri-2103	229	25	industry	industry	NOUN
ajiri-2103	229	26	,	,	PUNCT
ajiri-2103	229	27	as	as	SCONJ
ajiri-2103	229	28	assessed	assess	VERB
ajiri-2103	229	29	by	by	ADP
ajiri-2103	229	30	important	important	ADJ
ajiri-2103	229	31	social	social	ADJ
ajiri-2103	229	32	actors	actor	NOUN
ajiri-2103	229	33	.	.	PUNCT
ajiri-2103	230	1	the	the	DET
ajiri-2103	230	2	viewpoints	viewpoint	NOUN
ajiri-2103	230	3	and	and	CCONJ
ajiri-2103	230	4	opinions	opinion	NOUN
ajiri-2103	230	5	of	of	ADP
ajiri-2103	230	6	these	these	DET
ajiri-2103	230	7	competition	competition	NOUN
ajiri-2103	230	8	authorities	authority	NOUN
ajiri-2103	230	9	serve	serve	VERB
ajiri-2103	230	10	as	as	ADP
ajiri-2103	230	11	the	the	DET
ajiri-2103	230	12	foundation	foundation	NOUN
ajiri-2103	230	13	for	for	ADP
ajiri-2103	230	14	the	the	DET
ajiri-2103	230	15	inquiry	inquiry	NOUN
ajiri-2103	230	16	and	and	CCONJ
ajiri-2103	230	17	,	,	PUNCT
ajiri-2103	230	18	hence	hence	ADV
ajiri-2103	230	19	,	,	PUNCT
ajiri-2103	230	20	the	the	DET
ajiri-2103	230	21	evaluation	evaluation	NOUN
ajiri-2103	230	22	.	.	PUNCT
ajiri-2103	231	1	the	the	DET
ajiri-2103	231	2	connection	connection	NOUN
ajiri-2103	231	3	between	between	ADP
ajiri-2103	231	4	the	the	DET
ajiri-2103	231	5	member	member	NOUN
ajiri-2103	231	6	and	and	CCONJ
ajiri-2103	231	7	the	the	DET
ajiri-2103	231	8	examiner	examiner	NOUN
ajiri-2103	231	9	might	might	AUX
ajiri-2103	231	10	have	have	AUX
ajiri-2103	231	11	influenced	influence	VERB
ajiri-2103	231	12	these	these	DET
ajiri-2103	231	13	remarks	remark	NOUN
ajiri-2103	231	14	.	.	PUNCT
ajiri-2103	232	1	according	accord	VERB
ajiri-2103	232	2	to	to	ADP
ajiri-2103	232	3	“	"	PUNCT
ajiri-2103	232	4	saunders	saunder	NOUN
ajiri-2103	232	5	and	and	CCONJ
ajiri-2103	232	6	lewis	lewis	PROPN
ajiri-2103	232	7	(	(	PUNCT
ajiri-2103	232	8	2012	2012	NUM
ajiri-2103	232	9	)	)	PUNCT
ajiri-2103	232	10	”	"	PUNCT
ajiri-2103	232	11	,	,	PUNCT
ajiri-2103	232	12	there	there	PRON
ajiri-2103	232	13	are	be	VERB
ajiri-2103	232	14	several	several	ADJ
ajiri-2103	232	15	distinctions	distinction	NOUN
ajiri-2103	232	16	between	between	ADP
ajiri-2103	232	17	“	"	PUNCT
ajiri-2103	232	18	qualitative	qualitative	ADJ
ajiri-2103	232	19	and	and	CCONJ
ajiri-2103	232	20	quantitative	quantitative	ADJ
ajiri-2103	232	21	data	datum	NOUN
ajiri-2103	232	22	.	.	PUNCT
ajiri-2103	232	23	”	"	PUNCT
ajiri-2103	233	1	first	first	ADV
ajiri-2103	233	2	,	,	PUNCT
ajiri-2103	233	3	quantitative	quantitative	ADJ
ajiri-2103	233	4	data	datum	NOUN
ajiri-2103	233	5	emphasizes	emphasize	VERB
ajiri-2103	233	6	meanings	meaning	NOUN
ajiri-2103	233	7	derived	derive	VERB
ajiri-2103	233	8	from	from	ADP
ajiri-2103	233	9	data	datum	NOUN
ajiri-2103	233	10	,	,	PUNCT
ajiri-2103	233	11	while	while	SCONJ
ajiri-2103	233	12	qualitative	qualitative	ADJ
ajiri-2103	233	13	data	datum	NOUN
ajiri-2103	233	14	emphasizes	emphasize	VERB
ajiri-2103	233	15	information	information	NOUN
ajiri-2103	233	16	and	and	CCONJ
ajiri-2103	233	17	meanings	meaning	NOUN
ajiri-2103	233	18	communicated	communicate	VERB
ajiri-2103	233	19	via	via	ADP
ajiri-2103	233	20	language	language	NOUN
ajiri-2103	233	21	and	and	CCONJ
ajiri-2103	233	22	communicative	communicative	ADJ
ajiri-2103	233	23	acts	act	NOUN
ajiri-2103	233	24	and	and	CCONJ
ajiri-2103	233	25	interactions	interaction	NOUN
ajiri-2103	233	26	.	.	PUNCT
ajiri-2103	234	1	second	second	ADJ
ajiri-2103	234	2	,	,	PUNCT
ajiri-2103	234	3	quantitative	quantitative	ADJ
ajiri-2103	234	4	data	datum	NOUN
ajiri-2103	234	5	is	be	AUX
ajiri-2103	234	6	statistical	statistical	ADJ
ajiri-2103	234	7	and	and	CCONJ
ajiri-2103	234	8	standardized	standardize	VERB
ajiri-2103	234	9	,	,	PUNCT
ajiri-2103	234	10	whereas	whereas	SCONJ
ajiri-2103	234	11	qualitative	qualitative	ADJ
ajiri-2103	234	12	data	data	NOUN
ajiri-2103	234	13	is	be	AUX
ajiri-2103	234	14	non	non	ADJ
ajiri-2103	234	15	-	-	ADJ
ajiri-2103	234	16	standardized	standardized	ADJ
ajiri-2103	234	17	and	and	CCONJ
ajiri-2103	234	18	categorized	categorize	VERB
ajiri-2103	234	19	into	into	ADP
ajiri-2103	234	20	sub	sub	NOUN
ajiri-2103	234	21	-	-	NOUN
ajiri-2103	234	22	sets	set	NOUN
ajiri-2103	234	23	or	or	CCONJ
ajiri-2103	234	24	groupings	grouping	NOUN
ajiri-2103	234	25	.	.	PUNCT
ajiri-2103	235	1	quantitative	quantitative	ADJ
ajiri-2103	235	2	analysis	analysis	NOUN
ajiri-2103	235	3	includes	include	VERB
ajiri-2103	235	4	statistical	statistical	ADJ
ajiri-2103	235	5	and	and	CCONJ
ajiri-2103	235	6	mathematical	mathematical	ADJ
ajiri-2103	235	7	methodologies	methodology	NOUN
ajiri-2103	235	8	,	,	PUNCT
ajiri-2103	235	9	with	with	ADP
ajiri-2103	235	10	the	the	DET
ajiri-2103	235	11	findings	finding	NOUN
ajiri-2103	235	12	displayed	display	VERB
ajiri-2103	235	13	in	in	ADP
ajiri-2103	235	14	diagrams	diagram	NOUN
ajiri-2103	235	15	,	,	PUNCT
ajiri-2103	235	16	figures	figure	NOUN
ajiri-2103	235	17	,	,	PUNCT
ajiri-2103	235	18	graphs	graph	NOUN
ajiri-2103	235	19	,	,	PUNCT
ajiri-2103	235	20	and	and	CCONJ
ajiri-2103	235	21	figures	figure	NOUN
ajiri-2103	235	22	.	.	PUNCT
ajiri-2103	236	1	in	in	ADP
ajiri-2103	236	2	comparison	comparison	NOUN
ajiri-2103	236	3	,	,	PUNCT
ajiri-2103	236	4	qualitative	qualitative	ADJ
ajiri-2103	236	5	data	datum	NOUN
ajiri-2103	236	6	analysis	analysis	NOUN
ajiri-2103	236	7	is	be	AUX
ajiri-2103	236	8	carried	carry	VERB
ajiri-2103	236	9	out	out	ADP
ajiri-2103	236	10	through	through	ADP
ajiri-2103	236	11	conceptualization	conceptualization	NOUN
ajiri-2103	236	12	.	.	PUNCT
ajiri-2103	237	1	the	the	DET
ajiri-2103	237	2	quantitative	quantitative	ADJ
ajiri-2103	237	3	and	and	CCONJ
ajiri-2103	237	4	qualitative	qualitative	ADJ
ajiri-2103	237	5	approaches	approach	NOUN
ajiri-2103	237	6	have	have	VERB
ajiri-2103	237	7	advantages	advantage	NOUN
ajiri-2103	237	8	and	and	CCONJ
ajiri-2103	237	9	disadvantages	disadvantage	NOUN
ajiri-2103	237	10	,	,	PUNCT
ajiri-2103	237	11	and	and	CCONJ
ajiri-2103	237	12	one	one	NUM
ajiri-2103	237	13	research	research	NOUN
ajiri-2103	237	14	may	may	AUX
ajiri-2103	237	15	use	use	VERB
ajiri-2103	237	16	both	both	PRON
ajiri-2103	237	17	in	in	ADP
ajiri-2103	237	18	the	the	DET
ajiri-2103	237	19	data	data	NOUN
ajiri-2103	237	20	-	-	PUNCT
ajiri-2103	237	21	gathering	gather	VERB
ajiri-2103	237	22	process	process	NOUN
ajiri-2103	237	23	.	.	PUNCT
ajiri-2103	238	1	therefore	therefore	ADV
ajiri-2103	238	2	,	,	PUNCT
ajiri-2103	238	3	in	in	ADP
ajiri-2103	238	4	this	this	DET
ajiri-2103	238	5	approach	approach	NOUN
ajiri-2103	238	6	quantitative	quantitative	ADJ
ajiri-2103	238	7	approach	approach	NOUN
ajiri-2103	238	8	was	be	AUX
ajiri-2103	238	9	used	use	VERB
ajiri-2103	238	10	.	.	PUNCT
ajiri-2103	239	1	as	as	ADP
ajiri-2103	239	2	per	per	ADP
ajiri-2103	239	3	“	"	PUNCT
ajiri-2103	239	4	patton	patton	PROPN
ajiri-2103	239	5	et	et	PROPN
ajiri-2103	239	6	al	al	PROPN
ajiri-2103	239	7	.	.	PUNCT
ajiri-2103	239	8	”	"	PUNCT
ajiri-2103	239	9	.	.	PUNCT
ajiri-2103	240	1	(	(	PUNCT
ajiri-2103	240	2	2002	2002	NUM
ajiri-2103	240	3	)	)	PUNCT
ajiri-2103	240	4	,	,	PUNCT
ajiri-2103	240	5	the	the	DET
ajiri-2103	240	6	primary	primary	ADJ
ajiri-2103	240	7	consideration	consideration	NOUN
ajiri-2103	240	8	when	when	SCONJ
ajiri-2103	240	9	selecting	select	VERB
ajiri-2103	240	10	a	a	DET
ajiri-2103	240	11	methodology	methodology	NOUN
ajiri-2103	240	12	is	be	AUX
ajiri-2103	240	13	whether	whether	SCONJ
ajiri-2103	240	14	it	it	PRON
ajiri-2103	240	15	fits	fit	VERB
ajiri-2103	240	16	the	the	DET
ajiri-2103	240	17	primary	primary	ADJ
ajiri-2103	240	18	goal	goal	NOUN
ajiri-2103	240	19	of	of	ADP
ajiri-2103	240	20	the	the	DET
ajiri-2103	240	21	questioning	questioning	NOUN
ajiri-2103	240	22	,	,	PUNCT
ajiri-2103	240	23	the	the	DET
ajiri-2103	240	24	questionnaire	questionnaire	NOUN
ajiri-2103	240	25	being	be	AUX
ajiri-2103	240	26	analyzed	analyze	VERB
ajiri-2103	240	27	,	,	PUNCT
ajiri-2103	240	28	and	and	CCONJ
ajiri-2103	240	29	the	the	DET
ajiri-2103	240	30	resources	resource	NOUN
ajiri-2103	240	31	available	available	ADJ
ajiri-2103	240	32	–	–	PUNCT
ajiri-2103	240	33	whether	whether	SCONJ
ajiri-2103	240	34	or	or	CCONJ
ajiri-2103	240	35	not	not	PART
ajiri-2103	240	36	the	the	DET
ajiri-2103	240	37	research	research	NOUN
ajiri-2103	240	38	study	study	NOUN
ajiri-2103	240	39	constantly	constantly	ADV
ajiri-2103	240	40	adheres	adhere	VERB
ajiri-2103	240	41	to	to	ADP
ajiri-2103	240	42	the	the	DET
ajiri-2103	240	43	allowed	allow	VERB
ajiri-2103	240	44	to	to	PART
ajiri-2103	240	45	prescribe	prescribe	VERB
ajiri-2103	240	46	canons	canon	NOUN
ajiri-2103	240	47	pa	pa	PROPN
ajiri-2103	240	48	ge	ge	PROPN
ajiri-2103	240	49	53	53	NUM
ajiri-2103	240	50	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	240	51	am	be	AUX
ajiri-2103	240	52	.	.	PUNCT
ajiri-2103	241	1	j.	j.	PROPN
ajiri-2103	241	2	interdiscip	interdiscip	PROPN
ajiri-2103	241	3	.	.	PUNCT
ajiri-2103	242	1	res	re	NOUN
ajiri-2103	242	2	.	.	PUNCT
ajiri-2103	243	1	innov	innov	PROPN
ajiri-2103	243	2	.	.	PUNCT
ajiri-2103	244	1	2(4	2(4	NUM
ajiri-2103	244	2	)	)	PUNCT
ajiri-2103	244	3	47	47	NUM
ajiri-2103	244	4	-	-	SYM
ajiri-2103	244	5	57	57	NUM
ajiri-2103	244	6	2023	2023	NUM
ajiri-2103	244	7	either	either	CCONJ
ajiri-2103	244	8	of	of	ADP
ajiri-2103	244	9	logical	logical	ADJ
ajiri-2103	244	10	positivism	positivism	NOUN
ajiri-2103	244	11	or	or	CCONJ
ajiri-2103	244	12	phenomenology	phenomenology	NOUN
ajiri-2103	244	13	.	.	PUNCT
ajiri-2103	245	1	because	because	SCONJ
ajiri-2103	245	2	of	of	ADP
ajiri-2103	245	3	the	the	DET
ajiri-2103	245	4	nature	nature	NOUN
ajiri-2103	245	5	of	of	ADP
ajiri-2103	245	6	the	the	DET
ajiri-2103	245	7	information	information	NOUN
ajiri-2103	245	8	required	require	VERB
ajiri-2103	245	9	and	and	CCONJ
ajiri-2103	245	10	the	the	DET
ajiri-2103	245	11	research	research	NOUN
ajiri-2103	245	12	aims	aim	VERB
ajiri-2103	245	13	,	,	PUNCT
ajiri-2103	245	14	the	the	DET
ajiri-2103	245	15	best	good	ADJ
ajiri-2103	245	16	research	research	NOUN
ajiri-2103	245	17	strategy	strategy	NOUN
ajiri-2103	245	18	for	for	ADP
ajiri-2103	245	19	the	the	DET
ajiri-2103	245	20	current	current	ADJ
ajiri-2103	245	21	study	study	NOUN
ajiri-2103	245	22	adopted	adopt	VERB
ajiri-2103	245	23	quantitative	quantitative	ADJ
ajiri-2103	245	24	methodoloy	methodoloy	NOUN
ajiri-2103	245	25	.	.	PUNCT
ajiri-2103	246	1	considering	consider	VERB
ajiri-2103	246	2	the	the	DET
ajiri-2103	246	3	researcher	researcher	NOUN
ajiri-2103	246	4	’s	’s	PART
ajiri-2103	246	5	own	own	ADJ
ajiri-2103	246	6	ontology	ontology	NOUN
ajiri-2103	246	7	and	and	CCONJ
ajiri-2103	246	8	epistemology	epistemology	NOUN
ajiri-2103	246	9	ideas	idea	NOUN
ajiri-2103	246	10	,	,	PUNCT
ajiri-2103	246	11	as	as	ADV
ajiri-2103	246	12	well	well	ADV
ajiri-2103	246	13	as	as	ADP
ajiri-2103	246	14	the	the	DET
ajiri-2103	246	15	study	study	NOUN
ajiri-2103	246	16	’s	’s	PART
ajiri-2103	246	17	and	and	CCONJ
ajiri-2103	246	18	participants	participant	NOUN
ajiri-2103	246	19	’	'	PUNCT
ajiri-2103	246	20	cultures	culture	NOUN
ajiri-2103	246	21	and	and	CCONJ
ajiri-2103	246	22	environment	environment	NOUN
ajiri-2103	246	23	.	.	PUNCT
ajiri-2103	247	1	data	datum	NOUN
ajiri-2103	247	2	collection	collection	NOUN
ajiri-2103	247	3	data	datum	NOUN
ajiri-2103	247	4	collection	collection	NOUN
ajiri-2103	247	5	is	be	AUX
ajiri-2103	247	6	a	a	DET
ajiri-2103	247	7	series	series	NOUN
ajiri-2103	247	8	of	of	ADP
ajiri-2103	247	9	interrelated	interrelated	ADJ
ajiri-2103	247	10	procedures	procedure	NOUN
ajiri-2103	247	11	used	use	VERB
ajiri-2103	247	12	to	to	PART
ajiri-2103	247	13	collect	collect	VERB
ajiri-2103	247	14	data	datum	NOUN
ajiri-2103	247	15	in	in	ADP
ajiri-2103	247	16	response	response	NOUN
ajiri-2103	247	17	to	to	ADP
ajiri-2103	247	18	the	the	DET
ajiri-2103	247	19	research	research	NOUN
ajiri-2103	247	20	questions	question	NOUN
ajiri-2103	247	21	.	.	PUNCT
ajiri-2103	248	1	a	a	DET
ajiri-2103	248	2	survey	survey	NOUN
ajiri-2103	248	3	was	be	AUX
ajiri-2103	248	4	used	use	VERB
ajiri-2103	248	5	to	to	PART
ajiri-2103	248	6	collect	collect	VERB
ajiri-2103	248	7	information	information	NOUN
ajiri-2103	248	8	on	on	ADP
ajiri-2103	248	9	the	the	DET
ajiri-2103	248	10	elements	element	NOUN
ajiri-2103	248	11	that	that	PRON
ajiri-2103	248	12	have	have	VERB
ajiri-2103	248	13	the	the	DET
ajiri-2103	248	14	greatest	great	ADJ
ajiri-2103	248	15	influence	influence	NOUN
ajiri-2103	248	16	on	on	ADP
ajiri-2103	248	17	“	"	PUNCT
ajiri-2103	248	18	ifrs	ifrs	PROPN
ajiri-2103	248	19	”	"	PUNCT
ajiri-2103	248	20	adoption	adoption	NOUN
ajiri-2103	248	21	in	in	ADP
ajiri-2103	248	22	saudi	saudi	PROPN
ajiri-2103	248	23	arabia	arabia	PROPN
ajiri-2103	248	24	.	.	PUNCT
ajiri-2103	249	1	respondents	respondent	NOUN
ajiri-2103	249	2	were	be	AUX
ajiri-2103	249	3	thought	think	VERB
ajiri-2103	249	4	to	to	PART
ajiri-2103	249	5	feel	feel	VERB
ajiri-2103	249	6	more	more	ADV
ajiri-2103	249	7	confident	confident	ADJ
ajiri-2103	249	8	giving	give	VERB
ajiri-2103	249	9	their	their	PRON
ajiri-2103	249	10	thoughts	thought	NOUN
ajiri-2103	249	11	on	on	ADP
ajiri-2103	249	12	saudi	saudi	PROPN
ajiri-2103	249	13	arabia	arabia	PROPN
ajiri-2103	249	14	’s	’s	PART
ajiri-2103	249	15	lag	lag	NOUN
ajiri-2103	249	16	in	in	ADP
ajiri-2103	249	17	implementing	implement	VERB
ajiri-2103	249	18	“	"	PUNCT
ajiri-2103	249	19	ifrs	ifrs	NOUN
ajiri-2103	249	20	”	"	PUNCT
ajiri-2103	249	21	if	if	SCONJ
ajiri-2103	249	22	they	they	PRON
ajiri-2103	249	23	were	be	AUX
ajiri-2103	249	24	doing	do	VERB
ajiri-2103	249	25	so	so	ADV
ajiri-2103	249	26	anonymously	anonymously	ADV
ajiri-2103	249	27	.	.	PUNCT
ajiri-2103	250	1	they	they	PRON
ajiri-2103	250	2	were	be	AUX
ajiri-2103	250	3	allowed	allow	VERB
ajiri-2103	250	4	to	to	PART
ajiri-2103	250	5	respond	respond	VERB
ajiri-2103	250	6	to	to	ADP
ajiri-2103	250	7	the	the	DET
ajiri-2103	250	8	questions	question	NOUN
ajiri-2103	250	9	on	on	ADP
ajiri-2103	250	10	their	their	PRON
ajiri-2103	250	11	own	own	ADJ
ajiri-2103	250	12	time	time	NOUN
ajiri-2103	250	13	and	and	CCONJ
ajiri-2103	250	14	at	at	ADP
ajiri-2103	250	15	their	their	PRON
ajiri-2103	250	16	own	own	ADJ
ajiri-2103	250	17	pace	pace	NOUN
ajiri-2103	250	18	.	.	PUNCT
ajiri-2103	251	1	contributing	contribute	VERB
ajiri-2103	251	2	to	to	ADP
ajiri-2103	251	3	the	the	DET
ajiri-2103	251	4	benefits	benefit	NOUN
ajiri-2103	251	5	of	of	ADP
ajiri-2103	251	6	employing	employ	VERB
ajiri-2103	251	7	this	this	DET
ajiri-2103	251	8	data	data	NOUN
ajiri-2103	251	9	collection	collection	NOUN
ajiri-2103	251	10	strategy	strategy	NOUN
ajiri-2103	251	11	in	in	ADP
ajiri-2103	251	12	this	this	DET
ajiri-2103	251	13	research	research	NOUN
ajiri-2103	251	14	.	.	PUNCT
ajiri-2103	252	1	for	for	ADP
ajiri-2103	252	2	this	this	DET
ajiri-2103	252	3	study	study	NOUN
ajiri-2103	252	4	,	,	PUNCT
ajiri-2103	252	5	questions	question	NOUN
ajiri-2103	252	6	were	be	AUX
ajiri-2103	252	7	self	self	NOUN
ajiri-2103	252	8	-	-	PUNCT
ajiri-2103	252	9	administered	administer	VERB
ajiri-2103	252	10	for	for	ADP
ajiri-2103	252	11	two	two	NUM
ajiri-2103	252	12	reasons	reason	NOUN
ajiri-2103	252	13	:	:	PUNCT
ajiri-2103	252	14	first	first	ADV
ajiri-2103	252	15	,	,	PUNCT
ajiri-2103	252	16	they	they	PRON
ajiri-2103	252	17	were	be	AUX
ajiri-2103	252	18	less	less	ADV
ajiri-2103	252	19	expensive	expensive	ADJ
ajiri-2103	252	20	and	and	CCONJ
ajiri-2103	252	21	easier	easy	ADJ
ajiri-2103	252	22	to	to	PART
ajiri-2103	252	23	deliver	deliver	VERB
ajiri-2103	252	24	than	than	ADP
ajiri-2103	252	25	some	some	DET
ajiri-2103	252	26	other	other	ADJ
ajiri-2103	252	27	techniques	technique	NOUN
ajiri-2103	252	28	,	,	PUNCT
ajiri-2103	252	29	and	and	CCONJ
ajiri-2103	252	30	second	second	ADJ
ajiri-2103	252	31	,	,	PUNCT
ajiri-2103	252	32	their	their	PRON
ajiri-2103	252	33	anonymity	anonymity	NOUN
ajiri-2103	252	34	brought	bring	VERB
ajiri-2103	252	35	better	well	ADJ
ajiri-2103	252	36	responses	response	NOUN
ajiri-2103	252	37	.	.	PUNCT
ajiri-2103	253	1	(	(	PUNCT
ajiri-2103	253	2	see	see	VERB
ajiri-2103	253	3	figure	figure	NOUN
ajiri-2103	253	4	2	2	NUM
ajiri-2103	253	5	)	)	PUNCT
ajiri-2103	253	6	as	as	ADP
ajiri-2103	253	7	per	per	ADP
ajiri-2103	253	8	“	"	PUNCT
ajiri-2103	253	9	oppennheim	oppennheim	NOUN
ajiri-2103	253	10	”	"	PUNCT
ajiri-2103	253	11	(	(	PUNCT
ajiri-2103	253	12	2000	2000	NUM
ajiri-2103	253	13	)	)	PUNCT
ajiri-2103	253	14	,	,	PUNCT
ajiri-2103	253	15	the	the	DET
ajiri-2103	253	16	major	major	ADJ
ajiri-2103	253	17	downside	downside	NOUN
ajiri-2103	253	18	of	of	ADP
ajiri-2103	253	19	selfadministered	selfadministered	ADJ
ajiri-2103	253	20	surveys	survey	NOUN
ajiri-2103	253	21	is	be	AUX
ajiri-2103	253	22	that	that	SCONJ
ajiri-2103	253	23	they	they	PRON
ajiri-2103	253	24	often	often	ADV
ajiri-2103	253	25	create	create	VERB
ajiri-2103	253	26	a	a	DET
ajiri-2103	253	27	high	high	ADJ
ajiri-2103	253	28	return	return	NOUN
ajiri-2103	253	29	rate	rate	NOUN
ajiri-2103	253	30	;	;	PUNCT
ajiri-2103	253	31	in	in	ADP
ajiri-2103	253	32	reality	reality	NOUN
ajiri-2103	253	33	,	,	PUNCT
ajiri-2103	253	34	the	the	DET
ajiri-2103	253	35	number	number	NOUN
ajiri-2103	253	36	of	of	ADP
ajiri-2103	253	37	responses	response	NOUN
ajiri-2103	253	38	is	be	AUX
ajiri-2103	253	39	often	often	ADV
ajiri-2103	253	40	within	within	ADP
ajiri-2103	253	41	the	the	DET
ajiri-2103	253	42	range	range	NOUN
ajiri-2103	253	43	of	of	ADP
ajiri-2103	253	44	10	10	NUM
ajiri-2103	253	45	percent	percent	NOUN
ajiri-2103	253	46	of	of	ADP
ajiri-2103	253	47	the	the	DET
ajiri-2103	253	48	total	total	NOUN
ajiri-2103	253	49	or	or	CCONJ
ajiri-2103	253	50	less	less	ADJ
ajiri-2103	253	51	(	(	PUNCT
ajiri-2103	253	52	bird	bird	NOUN
ajiri-2103	253	53	,	,	PUNCT
ajiri-2103	253	54	2009	2009	NUM
ajiri-2103	253	55	)	)	PUNCT
ajiri-2103	253	56	.	.	PUNCT
ajiri-2103	254	1	a	a	DET
ajiri-2103	254	2	further	further	ADJ
ajiri-2103	254	3	risk	risk	NOUN
ajiri-2103	254	4	is	be	AUX
ajiri-2103	254	5	that	that	SCONJ
ajiri-2103	254	6	respondents	respondent	NOUN
ajiri-2103	254	7	may	may	AUX
ajiri-2103	254	8	return	return	VERB
ajiri-2103	254	9	responses	response	NOUN
ajiri-2103	254	10	that	that	PRON
ajiri-2103	254	11	are	be	AUX
ajiri-2103	254	12	unfinished	unfinished	ADJ
ajiri-2103	254	13	without	without	ADP
ajiri-2103	254	14	feedback	feedback	NOUN
ajiri-2103	254	15	from	from	ADP
ajiri-2103	254	16	a	a	DET
ajiri-2103	254	17	questionnaire	questionnaire	NOUN
ajiri-2103	254	18	,	,	PUNCT
ajiri-2103	254	19	lowering	lower	VERB
ajiri-2103	254	20	the	the	DET
ajiri-2103	254	21	amount	amount	NOUN
ajiri-2103	254	22	of	of	ADP
ajiri-2103	254	23	usable	usable	ADJ
ajiri-2103	254	24	data	datum	NOUN
ajiri-2103	254	25	accessible	accessible	ADJ
ajiri-2103	254	26	to	to	ADP
ajiri-2103	254	27	the	the	DET
ajiri-2103	254	28	research	research	NOUN
ajiri-2103	254	29	.	.	PUNCT
ajiri-2103	255	1	the	the	DET
ajiri-2103	255	2	goal	goal	NOUN
ajiri-2103	255	3	of	of	ADP
ajiri-2103	255	4	the	the	DET
ajiri-2103	255	5	survey	survey	NOUN
ajiri-2103	255	6	questionnaires	questionnaire	NOUN
ajiri-2103	255	7	was	be	AUX
ajiri-2103	255	8	to	to	PART
ajiri-2103	255	9	gather	gather	VERB
ajiri-2103	255	10	information	information	NOUN
ajiri-2103	255	11	on	on	ADP
ajiri-2103	255	12	the	the	DET
ajiri-2103	255	13	aspects	aspect	NOUN
ajiri-2103	255	14	that	that	PRON
ajiri-2103	255	15	respondents	respondent	NOUN
ajiri-2103	255	16	perceived	perceive	VERB
ajiri-2103	255	17	to	to	PART
ajiri-2103	255	18	have	have	VERB
ajiri-2103	255	19	the	the	DET
ajiri-2103	255	20	strongest	strong	ADJ
ajiri-2103	255	21	influence	influence	NOUN
ajiri-2103	255	22	on	on	ADP
ajiri-2103	255	23	“	"	PUNCT
ajiri-2103	255	24	ifrs	ifrs	PROPN
ajiri-2103	255	25	”	"	PUNCT
ajiri-2103	255	26	adoption	adoption	NOUN
ajiri-2103	255	27	across	across	ADP
ajiri-2103	255	28	saudi	saudi	PROPN
ajiri-2103	255	29	arabia	arabia	PROPN
ajiri-2103	255	30	.	.	PUNCT
ajiri-2103	256	1	the	the	DET
ajiri-2103	256	2	questionnaire	questionnaire	NOUN
ajiri-2103	256	3	went	go	VERB
ajiri-2103	256	4	through	through	ADP
ajiri-2103	256	5	multiple	multiple	ADJ
ajiri-2103	256	6	iterations	iteration	NOUN
ajiri-2103	256	7	that	that	SCONJ
ajiri-2103	256	8	the	the	DET
ajiri-2103	256	9	supervisor	supervisor	NOUN
ajiri-2103	256	10	addressed	address	VERB
ajiri-2103	256	11	.	.	PUNCT
ajiri-2103	257	1	the	the	DET
ajiri-2103	257	2	questionnaire	questionnaire	NOUN
ajiri-2103	257	3	was	be	AUX
ajiri-2103	257	4	inspired	inspire	VERB
ajiri-2103	257	5	by	by	ADP
ajiri-2103	257	6	previous	previous	ADJ
ajiri-2103	257	7	literature	literature	NOUN
ajiri-2103	257	8	,	,	PUNCT
ajiri-2103	257	9	with	with	ADP
ajiri-2103	257	10	concerns	concern	NOUN
ajiri-2103	257	11	pulled	pull	VERB
ajiri-2103	257	12	from	from	ADP
ajiri-2103	257	13	various	various	ADJ
ajiri-2103	257	14	studies	study	NOUN
ajiri-2103	257	15	.	.	PUNCT
ajiri-2103	258	1	the	the	DET
ajiri-2103	258	2	questionnaire	questionnaire	NOUN
ajiri-2103	258	3	’s	’s	PART
ajiri-2103	258	4	content	content	NOUN
ajiri-2103	258	5	illustrates	illustrate	VERB
ajiri-2103	258	6	the	the	DET
ajiri-2103	258	7	problems	problem	NOUN
ajiri-2103	258	8	and	and	CCONJ
ajiri-2103	258	9	possibilities	possibility	NOUN
ajiri-2103	258	10	that	that	PRON
ajiri-2103	258	11	emerge	emerge	VERB
ajiri-2103	258	12	from	from	ADP
ajiri-2103	258	13	these	these	DET
ajiri-2103	258	14	direct	direct	ADJ
ajiri-2103	258	15	and	and	CCONJ
ajiri-2103	258	16	indirect	indirect	ADJ
ajiri-2103	258	17	institutional	institutional	ADJ
ajiri-2103	258	18	forces	force	NOUN
ajiri-2103	258	19	.	.	PUNCT
ajiri-2103	259	1	the	the	DET
ajiri-2103	259	2	5	5	NUM
ajiri-2103	259	3	-	-	PUNCT
ajiri-2103	259	4	point	point	NOUN
ajiri-2103	259	5	likert	likert	ADJ
ajiri-2103	259	6	scale	scale	NOUN
ajiri-2103	259	7	,	,	PUNCT
ajiri-2103	259	8	which	which	PRON
ajiri-2103	259	9	is	be	AUX
ajiri-2103	259	10	commonly	commonly	ADV
ajiri-2103	259	11	used	use	VERB
ajiri-2103	259	12	in	in	ADP
ajiri-2103	259	13	social	social	ADJ
ajiri-2103	259	14	science	science	NOUN
ajiri-2103	259	15	research	research	NOUN
ajiri-2103	259	16	,	,	PUNCT
ajiri-2103	259	17	was	be	AUX
ajiri-2103	259	18	utilized	utilize	VERB
ajiri-2103	259	19	to	to	PART
ajiri-2103	259	20	respond	respond	VERB
ajiri-2103	259	21	to	to	ADP
ajiri-2103	259	22	questions	question	NOUN
ajiri-2103	259	23	.	.	PUNCT
ajiri-2103	260	1	the	the	DET
ajiri-2103	260	2	instrument	instrument	NOUN
ajiri-2103	260	3	’s	’s	PART
ajiri-2103	260	4	main	main	ADJ
ajiri-2103	260	5	structure	structure	NOUN
ajiri-2103	260	6	was	be	AUX
ajiri-2103	260	7	separated	separate	VERB
ajiri-2103	260	8	into	into	ADP
ajiri-2103	260	9	four	four	NUM
ajiri-2103	260	10	pieces	piece	NOUN
ajiri-2103	260	11	.	.	PUNCT
ajiri-2103	261	1	the	the	DET
ajiri-2103	261	2	very	very	ADV
ajiri-2103	261	3	first	first	ADV
ajiri-2103	261	4	focused	focus	VERB
ajiri-2103	261	5	on	on	ADP
ajiri-2103	261	6	the	the	DET
ajiri-2103	261	7	participant	participant	NOUN
ajiri-2103	261	8	’s	’s	PART
ajiri-2103	261	9	past	past	NOUN
ajiri-2103	261	10	and	and	CCONJ
ajiri-2103	261	11	present	present	ADJ
ajiri-2103	261	12	job	job	NOUN
ajiri-2103	261	13	titles	title	NOUN
ajiri-2103	261	14	,	,	PUNCT
ajiri-2103	261	15	whereas	whereas	SCONJ
ajiri-2103	261	16	the	the	DET
ajiri-2103	261	17	second	second	ADJ
ajiri-2103	261	18	focused	focus	VERB
ajiri-2103	261	19	on	on	ADP
ajiri-2103	261	20	their	their	PRON
ajiri-2103	261	21	educational	educational	ADJ
ajiri-2103	261	22	qualification	qualification	NOUN
ajiri-2103	261	23	,	,	PUNCT
ajiri-2103	261	24	professional	professional	ADJ
ajiri-2103	261	25	qualifications	qualification	NOUN
ajiri-2103	261	26	,	,	PUNCT
ajiri-2103	261	27	and	and	CCONJ
ajiri-2103	261	28	experiences	experience	NOUN
ajiri-2103	261	29	.	.	PUNCT
ajiri-2103	262	1	the	the	DET
ajiri-2103	262	2	final	final	ADJ
ajiri-2103	262	3	group	group	NOUN
ajiri-2103	262	4	of	of	ADP
ajiri-2103	262	5	questions	question	NOUN
ajiri-2103	262	6	focused	focus	VERB
ajiri-2103	262	7	on	on	ADP
ajiri-2103	262	8	how	how	SCONJ
ajiri-2103	262	9	consumers	consumer	NOUN
ajiri-2103	262	10	of	of	ADP
ajiri-2103	262	11	financial	financial	ADJ
ajiri-2103	262	12	statements	statement	NOUN
ajiri-2103	262	13	regarded	regard	VERB
ajiri-2103	262	14	“	"	PUNCT
ajiri-2103	262	15	ifrs	ifrs	NOUN
ajiri-2103	262	16	”	"	PUNCT
ajiri-2103	262	17	adoption	adoption	NOUN
ajiri-2103	262	18	.	.	PUNCT
ajiri-2103	263	1	whereas	whereas	SCONJ
ajiri-2103	263	2	the	the	DET
ajiri-2103	263	3	fourth	fourth	ADJ
ajiri-2103	263	4	section	section	NOUN
ajiri-2103	263	5	’s	’s	PART
ajiri-2103	263	6	questions	question	NOUN
ajiri-2103	263	7	looked	look	VERB
ajiri-2103	263	8	at	at	ADP
ajiri-2103	263	9	the	the	DET
ajiri-2103	263	10	perceived	perceive	VERB
ajiri-2103	263	11	problems	problem	NOUN
ajiri-2103	263	12	and	and	CCONJ
ajiri-2103	263	13	possibilities	possibility	NOUN
ajiri-2103	263	14	linked	link	VERB
ajiri-2103	263	15	with	with	ADP
ajiri-2103	263	16	the	the	DET
ajiri-2103	263	17	adoption	adoption	NOUN
ajiri-2103	263	18	of	of	ADP
ajiri-2103	263	19	“	"	PUNCT
ajiri-2103	263	20	ifrs	ifrs	NOUN
ajiri-2103	263	21	”	"	PUNCT
ajiri-2103	263	22	.	.	PUNCT
ajiri-2103	264	1	the	the	DET
ajiri-2103	264	2	questionnaire	questionnaire	NOUN
ajiri-2103	264	3	for	for	ADP
ajiri-2103	264	4	all	all	PRON
ajiri-2103	264	5	of	of	ADP
ajiri-2103	264	6	this	this	DET
ajiri-2103	264	7	study	study	NOUN
ajiri-2103	264	8	was	be	AUX
ajiri-2103	264	9	pre	pre	VERB
ajiri-2103	264	10	-	-	VERB
ajiri-2103	264	11	tested	test	VERB
ajiri-2103	264	12	to	to	PART
ajiri-2103	264	13	ensure	ensure	VERB
ajiri-2103	264	14	their	their	PRON
ajiri-2103	264	15	dependability	dependability	NOUN
ajiri-2103	264	16	and	and	CCONJ
ajiri-2103	264	17	appropriateness	appropriateness	NOUN
ajiri-2103	264	18	for	for	ADP
ajiri-2103	264	19	fulfilling	fulfil	VERB
ajiri-2103	264	20	the	the	DET
ajiri-2103	264	21	study	study	NOUN
ajiri-2103	264	22	aims	aim	VERB
ajiri-2103	264	23	by	by	ADP
ajiri-2103	264	24	distributing	distribute	VERB
ajiri-2103	264	25	them	they	PRON
ajiri-2103	264	26	to	to	ADP
ajiri-2103	264	27	a	a	DET
ajiri-2103	264	28	subset	subset	NOUN
ajiri-2103	264	29	of	of	ADP
ajiri-2103	264	30	the	the	DET
ajiri-2103	264	31	research	research	NOUN
ajiri-2103	264	32	group	group	NOUN
ajiri-2103	264	33	.	.	PUNCT
ajiri-2103	265	1	for	for	ADP
ajiri-2103	265	2	the	the	DET
ajiri-2103	265	3	pilot	pilot	NOUN
ajiri-2103	265	4	research	research	NOUN
ajiri-2103	265	5	,	,	PUNCT
ajiri-2103	265	6	40	40	NUM
ajiri-2103	265	7	questionnaires	questionnaire	NOUN
ajiri-2103	265	8	were	be	AUX
ajiri-2103	265	9	distributed	distribute	VERB
ajiri-2103	265	10	,	,	PUNCT
ajiri-2103	265	11	25	25	NUM
ajiri-2103	265	12	of	of	ADP
ajiri-2103	265	13	which	which	PRON
ajiri-2103	265	14	were	be	AUX
ajiri-2103	265	15	answered	answer	VERB
ajiri-2103	265	16	,	,	PUNCT
ajiri-2103	265	17	with	with	ADP
ajiri-2103	265	18	3	3	NUM
ajiri-2103	265	19	incompletes	incomplete	NOUN
ajiri-2103	265	20	.	.	PUNCT
ajiri-2103	266	1	thirty	thirty	NUM
ajiri-2103	266	2	surveys	survey	NOUN
ajiri-2103	266	3	(	(	PUNCT
ajiri-2103	266	4	52	52	NUM
ajiri-2103	266	5	percent	percent	NOUN
ajiri-2103	266	6	)	)	PUNCT
ajiri-2103	266	7	were	be	AUX
ajiri-2103	266	8	considered	consider	VERB
ajiri-2103	266	9	effective	effective	ADJ
ajiri-2103	266	10	and	and	CCONJ
ajiri-2103	266	11	acceptable	acceptable	ADJ
ajiri-2103	266	12	for	for	ADP
ajiri-2103	266	13	research	research	NOUN
ajiri-2103	266	14	(	(	PUNCT
ajiri-2103	266	15	see	see	VERB
ajiri-2103	266	16	table	table	NOUN
ajiri-2103	266	17	1).figure	1).figure	NOUN
ajiri-2103	266	18	2	2	NUM
ajiri-2103	266	19	:	:	PUNCT
ajiri-2103	266	20	questionnaire	questionnaire	NOUN
ajiri-2103	266	21	types	type	NOUN
ajiri-2103	266	22	table	table	VERB
ajiri-2103	266	23	1	1	NUM
ajiri-2103	266	24	:	:	PUNCT
ajiri-2103	266	25	number	number	NOUN
ajiri-2103	266	26	of	of	ADP
ajiri-2103	266	27	respondents	respondent	NOUN
ajiri-2103	266	28	in	in	ADP
ajiri-2103	266	29	the	the	DET
ajiri-2103	266	30	pilot	pilot	NOUN
ajiri-2103	266	31	survey	survey	NOUN
ajiri-2103	266	32	groups	group	NOUN
ajiri-2103	266	33	distributed	distribute	VERB
ajiri-2103	266	34	questions	question	NOUN
ajiri-2103	266	35	questionnaire	questionnaire	NOUN
ajiri-2103	266	36	received	receive	VERB
ajiri-2103	266	37	questionnaire	questionnaire	NOUN
ajiri-2103	266	38	excluded	exclude	VERB
ajiri-2103	266	39	questionnaire	questionnaire	NOUN
ajiri-2103	266	40	analyzed	analyze	VERB
ajiri-2103	266	41	percentage	percentage	NOUN
ajiri-2103	266	42	accountants	accountant	NOUN
ajiri-2103	266	43	10	10	NUM
ajiri-2103	266	44	6	6	NUM
ajiri-2103	266	45	6	6	NUM
ajiri-2103	266	46	10	10	NUM
ajiri-2103	266	47	%	%	NOUN
ajiri-2103	266	48	auditors	auditor	NOUN
ajiri-2103	266	49	10	10	NUM
ajiri-2103	266	50	4	4	NUM
ajiri-2103	266	51	1	1	NUM
ajiri-2103	266	52	6	6	NUM
ajiri-2103	266	53	24	24	NUM
ajiri-2103	266	54	%	%	NOUN
ajiri-2103	266	55	analysis	analysis	NOUN
ajiri-2103	266	56	10	10	NUM
ajiri-2103	266	57	8	8	NUM
ajiri-2103	266	58	2	2	NUM
ajiri-2103	266	59	5	5	NUM
ajiri-2103	266	60	33	33	NUM
ajiri-2103	266	61	%	%	NOUN
ajiri-2103	266	62	academics	academic	NOUN
ajiri-2103	266	63	5	5	NUM
ajiri-2103	266	64	7	7	NUM
ajiri-2103	266	65	1	1	NUM
ajiri-2103	266	66	4	4	NUM
ajiri-2103	266	67	33	33	NUM
ajiri-2103	266	68	%	%	NOUN
ajiri-2103	266	69	total	total	NOUN
ajiri-2103	266	70	35	35	NUM
ajiri-2103	266	71	25	25	NUM
ajiri-2103	266	72	4	4	NUM
ajiri-2103	266	73	21	21	NUM
ajiri-2103	266	74	100	100	NUM
ajiri-2103	266	75	%	%	NOUN
ajiri-2103	266	76	results	result	NOUN
ajiri-2103	266	77	and	and	CCONJ
ajiri-2103	266	78	discussion	discussion	VERB
ajiri-2103	266	79	the	the	DET
ajiri-2103	266	80	questionnaire	questionnaire	NOUN
ajiri-2103	266	81	’s	’s	PART
ajiri-2103	266	82	reliability	reliability	NOUN
ajiri-2103	266	83	and	and	CCONJ
ajiri-2103	266	84	usability	usability	NOUN
ajiri-2103	266	85	were	be	AUX
ajiri-2103	266	86	validated	validate	VERB
ajiri-2103	266	87	by	by	ADP
ajiri-2103	266	88	a	a	DET
ajiri-2103	266	89	fundamental	fundamental	ADJ
ajiri-2103	266	90	data	data	NOUN
ajiri-2103	266	91	analysis	analysis	NOUN
ajiri-2103	266	92	in	in	ADP
ajiri-2103	266	93	“	"	PUNCT
ajiri-2103	266	94	spss	spss	X
ajiri-2103	266	95	”	"	PUNCT
ajiri-2103	266	96	applying	apply	VERB
ajiri-2103	266	97	cronbach	cronbach	NOUN
ajiri-2103	266	98	’s	’s	PART
ajiri-2103	266	99	alpha	alpha	NOUN
ajiri-2103	266	100	.	.	PUNCT
ajiri-2103	267	1	the	the	DET
ajiri-2103	267	2	questionnaires	questionnaire	NOUN
ajiri-2103	267	3	were	be	AUX
ajiri-2103	267	4	delivered	deliver	VERB
ajiri-2103	267	5	to	to	ADP
ajiri-2103	267	6	four	four	NUM
ajiri-2103	267	7	categories	category	NOUN
ajiri-2103	267	8	of	of	ADP
ajiri-2103	267	9	respondents	respondent	NOUN
ajiri-2103	267	10	in	in	ADP
ajiri-2103	267	11	saudi	saudi	PROPN
ajiri-2103	267	12	arabia	arabia	PROPN
ajiri-2103	267	13	who	who	PRON
ajiri-2103	267	14	are	be	AUX
ajiri-2103	267	15	influenced	influence	VERB
ajiri-2103	267	16	by	by	ADP
ajiri-2103	267	17	the	the	DET
ajiri-2103	267	18	“	"	PUNCT
ajiri-2103	267	19	ifrs	ifrs	NOUN
ajiri-2103	267	20	”	"	PUNCT
ajiri-2103	267	21	changeover	changeover	NOUN
ajiri-2103	267	22	.	.	PUNCT
ajiri-2103	268	1	additionally	additionally	ADV
ajiri-2103	268	2	,	,	PUNCT
ajiri-2103	268	3	using	use	VERB
ajiri-2103	268	4	past	past	ADJ
ajiri-2103	268	5	knowledge	knowledge	NOUN
ajiri-2103	268	6	and	and	CCONJ
ajiri-2103	268	7	personal	personal	ADJ
ajiri-2103	268	8	relationships	relationship	NOUN
ajiri-2103	268	9	as	as	ADP
ajiri-2103	268	10	bank	bank	NOUN
ajiri-2103	268	11	accountancy	accountancy	NOUN
ajiri-2103	268	12	,	,	PUNCT
ajiri-2103	268	13	the	the	DET
ajiri-2103	268	14	study	study	NOUN
ajiri-2103	268	15	was	be	AUX
ajiri-2103	268	16	able	able	ADJ
ajiri-2103	268	17	to	to	PART
ajiri-2103	268	18	address	address	VERB
ajiri-2103	268	19	many	many	ADJ
ajiri-2103	268	20	“	"	PUNCT
ajiri-2103	268	21	cfos	cfos	PROPN
ajiri-2103	268	22	”	"	PUNCT
ajiri-2103	268	23	informally	informally	ADV
ajiri-2103	268	24	who	who	PRON
ajiri-2103	268	25	served	serve	VERB
ajiri-2103	268	26	as	as	ADP
ajiri-2103	268	27	gatekeepers	gatekeeper	NOUN
ajiri-2103	268	28	.	.	PUNCT
ajiri-2103	269	1	“	"	PUNCT
ajiri-2103	269	2	socpa	socpa	VERB
ajiri-2103	269	3	”	"	PUNCT
ajiri-2103	269	4	and	and	CCONJ
ajiri-2103	269	5	“	"	PUNCT
ajiri-2103	269	6	sama	sama	ADJ
ajiri-2103	269	7	”	"	PUNCT
ajiri-2103	269	8	authorization	authorization	NOUN
ajiri-2103	269	9	letters	letter	NOUN
ajiri-2103	269	10	were	be	AUX
ajiri-2103	269	11	obtained	obtain	VERB
ajiri-2103	269	12	in	in	ADP
ajiri-2103	269	13	order	order	NOUN
ajiri-2103	269	14	to	to	PART
ajiri-2103	269	15	get	get	VERB
ajiri-2103	269	16	access	access	NOUN
ajiri-2103	269	17	to	to	ADP
ajiri-2103	269	18	the	the	DET
ajiri-2103	269	19	offices	office	NOUN
ajiri-2103	269	20	of	of	ADP
ajiri-2103	269	21	financial	financial	ADJ
ajiri-2103	269	22	experts	expert	NOUN
ajiri-2103	269	23	and	and	CCONJ
ajiri-2103	269	24	independent	independent	ADJ
ajiri-2103	269	25	auditors	auditor	NOUN
ajiri-2103	269	26	.	.	PUNCT
ajiri-2103	270	1	both	both	DET
ajiri-2103	270	2	organizations	organization	NOUN
ajiri-2103	270	3	aided	aid	VERB
ajiri-2103	270	4	in	in	ADP
ajiri-2103	270	5	obtaining	obtain	VERB
ajiri-2103	270	6	the	the	DET
ajiri-2103	270	7	necessary	necessary	ADJ
ajiri-2103	270	8	official	official	ADJ
ajiri-2103	270	9	permission	permission	NOUN
ajiri-2103	270	10	from	from	ADP
ajiri-2103	270	11	the	the	DET
ajiri-2103	270	12	banks	bank	NOUN
ajiri-2103	270	13	’	'	PUNCT
ajiri-2103	270	14	headquarters	headquarters	NOUN
ajiri-2103	270	15	.	.	PUNCT
ajiri-2103	271	1	accounting	accounting	NOUN
ajiri-2103	271	2	professors	professor	NOUN
ajiri-2103	271	3	were	be	AUX
ajiri-2103	271	4	contacted	contact	VERB
ajiri-2103	271	5	through	through	ADP
ajiri-2103	271	6	email	email	NOUN
ajiri-2103	271	7	,	,	PUNCT
ajiri-2103	271	8	depending	depend	VERB
ajiri-2103	271	9	on	on	ADP
ajiri-2103	271	10	the	the	DET
ajiri-2103	271	11	study	study	NOUN
ajiri-2103	271	12	’s	’s	PART
ajiri-2103	271	13	experience	experience	NOUN
ajiri-2103	271	14	in	in	ADP
ajiri-2103	271	15	working	work	VERB
ajiri-2103	271	16	at	at	ADP
ajiri-2103	271	17	institutions	institution	NOUN
ajiri-2103	271	18	of	of	ADP
ajiri-2103	271	19	higher	high	ADJ
ajiri-2103	271	20	learning	learning	NOUN
ajiri-2103	271	21	.	.	PUNCT
ajiri-2103	272	1	several	several	ADJ
ajiri-2103	272	2	prior	prior	ADJ
ajiri-2103	272	3	studies	study	NOUN
ajiri-2103	272	4	have	have	AUX
ajiri-2103	272	5	used	use	VERB
ajiri-2103	272	6	these	these	DET
ajiri-2103	272	7	four	four	NUM
ajiri-2103	272	8	groupings	grouping	NOUN
ajiri-2103	272	9	to	to	PART
ajiri-2103	272	10	investigate	investigate	VERB
ajiri-2103	272	11	the	the	DET
ajiri-2103	272	12	problems	problem	NOUN
ajiri-2103	272	13	and	and	CCONJ
ajiri-2103	272	14	possibilities	possibility	NOUN
ajiri-2103	272	15	connected	connect	VERB
ajiri-2103	272	16	with	with	ADP
ajiri-2103	272	17	“	"	PUNCT
ajiri-2103	272	18	ifrs	ifrs	NOUN
ajiri-2103	272	19	”	"	PUNCT
ajiri-2103	272	20	in	in	ADP
ajiri-2103	272	21	diverse	diverse	ADJ
ajiri-2103	272	22	developing	develop	VERB
ajiri-2103	272	23	areas	area	NOUN
ajiri-2103	272	24	.	.	PUNCT
ajiri-2103	273	1	“	"	PUNCT
ajiri-2103	273	2	cronbach	cronbach	VERB
ajiri-2103	273	3	’s	’s	PART
ajiri-2103	273	4	alpha	alpha	NOUN
ajiri-2103	273	5	”	"	PUNCT
ajiri-2103	273	6	was	be	AUX
ajiri-2103	273	7	used	use	VERB
ajiri-2103	273	8	to	to	PART
ajiri-2103	273	9	measure	measure	VERB
ajiri-2103	273	10	the	the	DET
ajiri-2103	273	11	consistency	consistency	NOUN
ajiri-2103	273	12	of	of	ADP
ajiri-2103	273	13	each	each	DET
ajiri-2103	273	14	scale	scale	NOUN
ajiri-2103	273	15	.	.	PUNCT
ajiri-2103	274	1	the	the	DET
ajiri-2103	274	2	“	"	PUNCT
ajiri-2103	274	3	alpha	alpha	NOUN
ajiri-2103	274	4	level	level	NOUN
ajiri-2103	274	5	”	"	PUNCT
ajiri-2103	274	6	,	,	PUNCT
ajiri-2103	274	7	which	which	PRON
ajiri-2103	274	8	runs	run	VERB
ajiri-2103	274	9	“	"	PUNCT
ajiri-2103	274	10	from	from	ADP
ajiri-2103	274	11	-1	-1	PART
ajiri-2103	274	12	to	to	ADP
ajiri-2103	274	13	+1	+1	PROPN
ajiri-2103	274	14	”	"	PUNCT
ajiri-2103	274	15	,	,	PUNCT
ajiri-2103	274	16	represents	represent	VERB
ajiri-2103	274	17	the	the	DET
ajiri-2103	274	18	inter	inter	NOUN
ajiri-2103	274	19	-	-	NOUN
ajiri-2103	274	20	correlations	correlation	NOUN
ajiri-2103	274	21	between	between	ADP
ajiri-2103	274	22	assertions	assertion	NOUN
ajiri-2103	274	23	.	.	PUNCT
ajiri-2103	275	1	while	while	SCONJ
ajiri-2103	275	2	there	there	PRON
ajiri-2103	275	3	is	be	VERB
ajiri-2103	275	4	no	no	DET
ajiri-2103	275	5	commonly	commonly	ADV
ajiri-2103	275	6	accepted	accept	VERB
ajiri-2103	275	7	cut	cut	NOUN
ajiri-2103	275	8	-	-	PUNCT
ajiri-2103	275	9	off	off	ADP
ajiri-2103	275	10	score	score	NOUN
ajiri-2103	275	11	,	,	PUNCT
ajiri-2103	275	12	a	a	DET
ajiri-2103	275	13	score	score	NOUN
ajiri-2103	275	14	of	of	ADP
ajiri-2103	275	15	0.7	0.7	NUM
ajiri-2103	275	16	or	or	CCONJ
ajiri-2103	275	17	higher	high	ADJ
ajiri-2103	275	18	is	be	AUX
ajiri-2103	275	19	considered	consider	VERB
ajiri-2103	275	20	appropriate	appropriate	ADJ
ajiri-2103	275	21	.	.	PUNCT
ajiri-2103	276	1	the	the	PRON
ajiri-2103	276	2	greater	great	ADJ
ajiri-2103	276	3	the	the	DET
ajiri-2103	276	4	alpha	alpha	NOUN
ajiri-2103	276	5	value	value	NOUN
ajiri-2103	276	6	,	,	PUNCT
ajiri-2103	276	7	the	the	PRON
ajiri-2103	276	8	greater	great	ADJ
ajiri-2103	276	9	the	the	DET
ajiri-2103	276	10	reliability	reliability	NOUN
ajiri-2103	276	11	of	of	ADP
ajiri-2103	276	12	the	the	DET
ajiri-2103	276	13	test	test	NOUN
ajiri-2103	276	14	.	.	PUNCT
ajiri-2103	277	1	all	all	DET
ajiri-2103	277	2	the	the	DET
ajiri-2103	277	3	measures	measure	NOUN
ajiri-2103	277	4	used	use	VERB
ajiri-2103	277	5	here	here	ADV
ajiri-2103	277	6	research	research	NOUN
ajiri-2103	277	7	had	have	VERB
ajiri-2103	277	8	acceptable	acceptable	ADJ
ajiri-2103	277	9	levels	level	NOUN
ajiri-2103	277	10	of	of	ADP
ajiri-2103	277	11	dependability	dependability	NOUN
ajiri-2103	277	12	(	(	PUNCT
ajiri-2103	277	13	see	see	VERB
ajiri-2103	277	14	table	table	NOUN
ajiri-2103	277	15	2	2	NUM
ajiri-2103	277	16	)	)	PUNCT
ajiri-2103	277	17	.	.	PUNCT
ajiri-2103	278	1	pa	pa	PROPN
ajiri-2103	278	2	ge	ge	PROPN
ajiri-2103	278	3	54	54	NUM
ajiri-2103	278	4	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	278	5	am	be	AUX
ajiri-2103	278	6	.	.	PUNCT
ajiri-2103	279	1	j.	j.	PROPN
ajiri-2103	279	2	interdiscip	interdiscip	PROPN
ajiri-2103	279	3	.	.	PUNCT
ajiri-2103	280	1	res	re	NOUN
ajiri-2103	280	2	.	.	PUNCT
ajiri-2103	281	1	innov	innov	PROPN
ajiri-2103	281	2	.	.	PUNCT
ajiri-2103	282	1	2(4	2(4	NUM
ajiri-2103	282	2	)	)	PUNCT
ajiri-2103	282	3	47	47	NUM
ajiri-2103	282	4	-	-	SYM
ajiri-2103	282	5	57	57	NUM
ajiri-2103	282	6	2023	2023	NUM
ajiri-2103	282	7	this	this	DET
ajiri-2103	282	8	quasi	quasi	ADJ
ajiri-2103	282	9	-	-	ADJ
ajiri-2103	282	10	statistic	statistic	ADJ
ajiri-2103	282	11	test	test	NOUN
ajiri-2103	282	12	was	be	AUX
ajiri-2103	282	13	used	use	VERB
ajiri-2103	282	14	to	to	PART
ajiri-2103	282	15	analyze	analyze	VERB
ajiri-2103	282	16	two	two	NUM
ajiri-2103	282	17	independent	independent	ADJ
ajiri-2103	282	18	subgroups	subgroup	NOUN
ajiri-2103	282	19	and	and	CCONJ
ajiri-2103	282	20	also	also	ADV
ajiri-2103	282	21	to	to	PART
ajiri-2103	282	22	investigate	investigate	VERB
ajiri-2103	282	23	distinctions	distinction	NOUN
ajiri-2103	282	24	between	between	ADP
ajiri-2103	282	25	4	4	NUM
ajiri-2103	282	26	groups	group	NOUN
ajiri-2103	282	27	(	(	PUNCT
ajiri-2103	282	28	bank	bank	NOUN
ajiri-2103	282	29	accountants	accountant	NOUN
ajiri-2103	282	30	,	,	PUNCT
ajiri-2103	282	31	external	external	ADJ
ajiri-2103	282	32	auditors	auditor	NOUN
ajiri-2103	282	33	,	,	PUNCT
ajiri-2103	282	34	financial	financial	ADJ
ajiri-2103	282	35	analysts	analyst	NOUN
ajiri-2103	282	36	,	,	PUNCT
ajiri-2103	282	37	and	and	CCONJ
ajiri-2103	282	38	academics	academic	NOUN
ajiri-2103	282	39	)	)	PUNCT
ajiri-2103	282	40	.	.	PUNCT
ajiri-2103	283	1	when	when	SCONJ
ajiri-2103	283	2	the	the	DET
ajiri-2103	283	3	“	"	PUNCT
ajiri-2103	283	4	kruskal	kruskal	ADJ
ajiri-2103	283	5	-	-	PUNCT
ajiri-2103	283	6	wallis	wallis	PROPN
ajiri-2103	283	7	test	test	NOUN
ajiri-2103	283	8	”	"	PUNCT
ajiri-2103	283	9	yielded	yield	VERB
ajiri-2103	283	10	a	a	DET
ajiri-2103	283	11	p	p	NOUN
ajiri-2103	283	12	-	-	PUNCT
ajiri-2103	283	13	value	value	NOUN
ajiri-2103	283	14	of	of	ADP
ajiri-2103	283	15	less	less	ADJ
ajiri-2103	283	16	than	than	ADP
ajiri-2103	283	17	“	"	PUNCT
ajiri-2103	283	18	0.05	0.05	NUM
ajiri-2103	283	19	”	"	PUNCT
ajiri-2103	283	20	throughout	throughout	ADP
ajiri-2103	283	21	all	all	DET
ajiri-2103	283	22	industries	industry	NOUN
ajiri-2103	283	23	,	,	PUNCT
ajiri-2103	283	24	this	this	PRON
ajiri-2103	283	25	quasi	quasi	NOUN
ajiri-2103	283	26	-	-	ADJ
ajiri-2103	283	27	testing	testing	NOUN
ajiri-2103	283	28	was	be	AUX
ajiri-2103	283	29	carried	carry	VERB
ajiri-2103	283	30	out	out	ADP
ajiri-2103	283	31	as	as	ADP
ajiri-2103	283	32	a	a	DET
ajiri-2103	283	33	posthoc	posthoc	NOUN
ajiri-2103	283	34	test	test	NOUN
ajiri-2103	283	35	to	to	PART
ajiri-2103	283	36	evaluate	evaluate	VERB
ajiri-2103	283	37	combinations	combination	NOUN
ajiri-2103	283	38	of	of	ADP
ajiri-2103	283	39	categories	category	NOUN
ajiri-2103	283	40	(	(	PUNCT
ajiri-2103	283	41	yu	yu	PROPN
ajiri-2103	283	42	et	et	PROPN
ajiri-2103	283	43	al	al	PROPN
ajiri-2103	283	44	.	.	PROPN
ajiri-2103	283	45	,	,	PUNCT
ajiri-2103	283	46	2022	2022	NUM
ajiri-2103	283	47	)	)	PUNCT
ajiri-2103	283	48	.	.	PUNCT
ajiri-2103	284	1	for	for	ADP
ajiri-2103	284	2	scenario	scenario	NOUN
ajiri-2103	284	3	analysis	analysis	NOUN
ajiri-2103	284	4	,	,	PUNCT
ajiri-2103	284	5	the	the	DET
ajiri-2103	284	6	results	result	NOUN
ajiri-2103	284	7	will	will	AUX
ajiri-2103	284	8	be	be	AUX
ajiri-2103	284	9	compared	compare	VERB
ajiri-2103	284	10	to	to	ADP
ajiri-2103	284	11	a	a	DET
ajiri-2103	284	12	one	one	NUM
ajiri-2103	284	13	-	-	PUNCT
ajiri-2103	284	14	way	way	NOUN
ajiri-2103	284	15	“	"	PUNCT
ajiri-2103	284	16	anova	anova	X
ajiri-2103	284	17	test	test	NOUN
ajiri-2103	284	18	”	"	PUNCT
ajiri-2103	284	19	.	.	PUNCT
ajiri-2103	285	1	in	in	ADP
ajiri-2103	285	2	all	all	PRON
ajiri-2103	285	3	,	,	PUNCT
ajiri-2103	285	4	254	254	NUM
ajiri-2103	285	5	questions	question	NOUN
ajiri-2103	285	6	were	be	AUX
ajiri-2103	285	7	deemed	deem	VERB
ajiri-2103	285	8	suitable	suitable	ADJ
ajiri-2103	285	9	for	for	ADP
ajiri-2103	285	10	this	this	DET
ajiri-2103	285	11	investigation	investigation	NOUN
ajiri-2103	285	12	.	.	PUNCT
ajiri-2103	286	1	males	male	NOUN
ajiri-2103	286	2	finished	finish	VERB
ajiri-2103	286	3	191	191	NUM
ajiri-2103	286	4	of	of	ADP
ajiri-2103	286	5	them	they	PRON
ajiri-2103	286	6	,	,	PUNCT
ajiri-2103	286	7	while	while	SCONJ
ajiri-2103	286	8	females	female	NOUN
ajiri-2103	286	9	achieved	achieve	VERB
ajiri-2103	286	10	63	63	NUM
ajiri-2103	286	11	.	.	PUNCT
ajiri-2103	287	1	in	in	ADP
ajiri-2103	287	2	all	all	PRON
ajiri-2103	287	3	,	,	PUNCT
ajiri-2103	287	4	254	254	NUM
ajiri-2103	287	5	questions	question	NOUN
ajiri-2103	287	6	were	be	AUX
ajiri-2103	287	7	deemed	deem	VERB
ajiri-2103	287	8	suitable	suitable	ADJ
ajiri-2103	287	9	for	for	ADP
ajiri-2103	287	10	this	this	DET
ajiri-2103	287	11	investigation	investigation	NOUN
ajiri-2103	287	12	.	.	PUNCT
ajiri-2103	288	1	of	of	ADP
ajiri-2103	288	2	these	these	PRON
ajiri-2103	288	3	,	,	PUNCT
ajiri-2103	288	4	193	193	NUM
ajiri-2103	288	5	were	be	AUX
ajiri-2103	288	6	finished	finish	VERB
ajiri-2103	288	7	by	by	ADP
ajiri-2103	288	8	men	man	NOUN
ajiri-2103	288	9	and	and	CCONJ
ajiri-2103	288	10	63	63	NUM
ajiri-2103	288	11	by	by	ADP
ajiri-2103	288	12	women	woman	NOUN
ajiri-2103	288	13	.	.	PUNCT
ajiri-2103	289	1	table	table	NOUN
ajiri-2103	289	2	3	3	NUM
ajiri-2103	289	3	shows	show	VERB
ajiri-2103	289	4	the	the	DET
ajiri-2103	289	5	employment	employment	NOUN
ajiri-2103	289	6	of	of	ADP
ajiri-2103	289	7	the	the	DET
ajiri-2103	289	8	registrants	registrant	NOUN
ajiri-2103	289	9	based	base	VERB
ajiri-2103	289	10	on	on	ADP
ajiri-2103	289	11	their	their	PRON
ajiri-2103	289	12	gender	gender	NOUN
ajiri-2103	289	13	.	.	PUNCT
ajiri-2103	290	1	males	male	NOUN
ajiri-2103	290	2	(	(	PUNCT
ajiri-2103	290	3	79.2	79.2	NUM
ajiri-2103	290	4	percent	percent	NOUN
ajiri-2103	290	5	)	)	PUNCT
ajiri-2103	290	6	and	and	CCONJ
ajiri-2103	290	7	females	female	NOUN
ajiri-2103	290	8	(	(	PUNCT
ajiri-2103	290	9	77.2	77.2	NUM
ajiri-2103	290	10	percent	percent	NOUN
ajiri-2103	290	11	)	)	PUNCT
ajiri-2103	290	12	worked	work	VERB
ajiri-2103	290	13	as	as	ADP
ajiri-2103	290	14	an	an	DET
ajiri-2103	290	15	accountant	accountant	NOUN
ajiri-2103	290	16	in	in	ADP
ajiri-2103	290	17	the	the	DET
ajiri-2103	290	18	financial	financial	ADJ
ajiri-2103	290	19	sector	sector	NOUN
ajiri-2103	290	20	.	.	PUNCT
ajiri-2103	291	1	academics	academic	NOUN
ajiri-2103	291	2	and	and	CCONJ
ajiri-2103	291	3	financial	financial	ADJ
ajiri-2103	291	4	professionals	professional	NOUN
ajiri-2103	291	5	had	have	VERB
ajiri-2103	291	6	the	the	DET
ajiri-2103	291	7	lowest	low	ADJ
ajiri-2103	291	8	employment	employment	NOUN
ajiri-2103	291	9	category	category	NOUN
ajiri-2103	291	10	for	for	ADP
ajiri-2103	291	11	males	male	NOUN
ajiri-2103	291	12	(	(	PUNCT
ajiri-2103	291	13	see	see	VERB
ajiri-2103	291	14	table	table	NOUN
ajiri-2103	291	15	3	3	NUM
ajiri-2103	291	16	)	)	PUNCT
ajiri-2103	291	17	table	table	NOUN
ajiri-2103	291	18	2	2	NUM
ajiri-2103	291	19	:	:	PUNCT
ajiri-2103	291	20	cronbach	cronbach	PROPN
ajiri-2103	291	21	's	's	PART
ajiri-2103	291	22	alpha	alpha	ADJ
ajiri-2103	291	23	measure	measure	NOUN
ajiri-2103	291	24	of	of	ADP
ajiri-2103	291	25	reliability	reliability	NOUN
ajiri-2103	291	26	measure	measure	NOUN
ajiri-2103	291	27	items	item	NOUN
ajiri-2103	291	28	cronbach	cronbach	VERB
ajiri-2103	291	29	's	's	PART
ajiri-2103	291	30	alpha	alpha	ADJ
ajiri-2103	291	31	opinion	opinion	NOUN
ajiri-2103	291	32	4	4	NUM
ajiri-2103	291	33	0.74	0.74	NUM
ajiri-2103	291	34	factors	factor	NOUN
ajiri-2103	291	35	impacts	impact	NOUN
ajiri-2103	291	36	(	(	PUNCT
ajiri-2103	291	37	ifrs	ifrs	NOUN
ajiri-2103	291	38	)	)	PUNCT
ajiri-2103	291	39	6	6	NUM
ajiri-2103	291	40	0.75	0.75	NUM
ajiri-2103	291	41	possibilities	possibility	NOUN
ajiri-2103	291	42	9	9	NUM
ajiri-2103	291	43	0.86	0.86	NUM
ajiri-2103	291	44	investors	investor	NOUN
ajiri-2103	291	45	(	(	PUNCT
ajiri-2103	291	46	benefits	benefit	NOUN
ajiri-2103	291	47	)	)	PUNCT
ajiri-2103	291	48	4	4	NUM
ajiri-2103	291	49	0.89	0.89	NUM
ajiri-2103	291	50	managers	manager	NOUN
ajiri-2103	291	51	(	(	PUNCT
ajiri-2103	291	52	benefit	benefit	NOUN
ajiri-2103	291	53	)	)	PUNCT
ajiri-2103	291	54	4	4	NUM
ajiri-2103	291	55	0.89	0.89	NUM
ajiri-2103	291	56	hurdles	hurdle	NOUN
ajiri-2103	291	57	8	8	NUM
ajiri-2103	291	58	0.82	0.82	NUM
ajiri-2103	291	59	cultural	cultural	ADJ
ajiri-2103	291	60	aspects	aspect	NOUN
ajiri-2103	291	61	3	3	NUM
ajiri-2103	291	62	0.71	0.71	NUM
ajiri-2103	291	63	table	table	NOUN
ajiri-2103	291	64	3	3	NUM
ajiri-2103	291	65	:	:	PUNCT
ajiri-2103	291	66	gender	gender	NOUN
ajiri-2103	291	67	differences	difference	NOUN
ajiri-2103	291	68	in	in	ADP
ajiri-2103	291	69	professional	professional	ADJ
ajiri-2103	291	70	experience	experience	NOUN
ajiri-2103	291	71	profession	profession	NOUN
ajiri-2103	291	72	male	male	ADJ
ajiri-2103	291	73	percent	percent	NOUN
ajiri-2103	291	74	females	female	NOUN
ajiri-2103	291	75	accountants	accountant	NOUN
ajiri-2103	291	76	79	79	NUM
ajiri-2103	291	77	77.1	77.1	NUM
ajiri-2103	291	78	24	24	NUM
ajiri-2103	291	79	22.9	22.9	NUM
ajiri-2103	291	80	auditors	auditor	NOUN
ajiri-2103	291	81	64	64	NUM
ajiri-2103	291	82	78.5	78.5	NUM
ajiri-2103	291	83	18	18	NUM
ajiri-2103	291	84	20.5	20.5	NUM
ajiri-2103	291	85	analysts	analyst	NOUN
ajiri-2103	291	86	24	24	NUM
ajiri-2103	291	87	73.4	73.4	NUM
ajiri-2103	291	88	10	10	NUM
ajiri-2103	291	89	26.6	26.6	NUM
ajiri-2103	291	90	academics	academic	NOUN
ajiri-2103	291	91	24	24	NUM
ajiri-2103	291	92	67.5	67.5	NUM
ajiri-2103	291	93	11	11	NUM
ajiri-2103	291	94	32.5	32.5	NUM
ajiri-2103	291	95	total	total	NOUN
ajiri-2103	291	96	191	191	NUM
ajiri-2103	291	97	76	76	NUM
ajiri-2103	291	98	63	63	NUM
ajiri-2103	291	99	24	24	NUM
ajiri-2103	291	100	table	table	NOUN
ajiri-2103	291	101	4	4	NUM
ajiri-2103	291	102	shows	show	VERB
ajiri-2103	291	103	that	that	SCONJ
ajiri-2103	291	104	49.2	49.2	NUM
ajiri-2103	291	105	percent	percent	NOUN
ajiri-2103	291	106	of	of	ADP
ajiri-2103	291	107	respondents	respondent	NOUN
ajiri-2103	291	108	had	have	VERB
ajiri-2103	291	109	a	a	DET
ajiri-2103	291	110	bachelor	bachelor	NOUN
ajiri-2103	291	111	of	of	ADP
ajiri-2103	291	112	science	science	NOUN
ajiri-2103	291	113	,	,	PUNCT
ajiri-2103	291	114	46.8	46.8	NUM
ajiri-2103	291	115	percent	percent	NOUN
ajiri-2103	291	116	had	have	VERB
ajiri-2103	291	117	a	a	DET
ajiri-2103	291	118	master	master	NOUN
ajiri-2103	291	119	of	of	ADP
ajiri-2103	291	120	science	science	NOUN
ajiri-2103	291	121	,	,	PUNCT
ajiri-2103	291	122	1.6	1.6	NUM
ajiri-2103	291	123	percent	percent	NOUN
ajiri-2103	291	124	had	have	VERB
ajiri-2103	291	125	a	a	DET
ajiri-2103	291	126	doctorate	doctorate	NOUN
ajiri-2103	291	127	,	,	PUNCT
ajiri-2103	291	128	and	and	CCONJ
ajiri-2103	291	129	then	then	ADV
ajiri-2103	291	130	another	another	DET
ajiri-2103	291	131	2.4	2.4	NUM
ajiri-2103	291	132	percent	percent	NOUN
ajiri-2103	291	133	had	have	VERB
ajiri-2103	291	134	another	another	DET
ajiri-2103	291	135	type	type	NOUN
ajiri-2103	291	136	of	of	ADP
ajiri-2103	291	137	accountancy	accountancy	NOUN
ajiri-2103	291	138	degree	degree	NOUN
ajiri-2103	291	139	.	.	PUNCT
ajiri-2103	292	1	dumbing	dumbe	VERB
ajiri-2103	292	2	it	it	PRON
ajiri-2103	292	3	down	down	ADP
ajiri-2103	292	4	by	by	ADP
ajiri-2103	292	5	profession	profession	NOUN
ajiri-2103	292	6	,	,	PUNCT
ajiri-2103	292	7	accountants	accountant	NOUN
ajiri-2103	292	8	in	in	ADP
ajiri-2103	292	9	the	the	DET
ajiri-2103	292	10	financial	financial	ADJ
ajiri-2103	292	11	sector	sector	NOUN
ajiri-2103	292	12	were	be	AUX
ajiri-2103	292	13	split	split	VERB
ajiri-2103	292	14	into	into	ADP
ajiri-2103	292	15	b.sc	b.sc	PROPN
ajiri-2103	292	16	(	(	PUNCT
ajiri-2103	292	17	52.5	52.5	NUM
ajiri-2103	292	18	%	%	NOUN
ajiri-2103	292	19	)	)	PUNCT
ajiri-2103	292	20	and	and	CCONJ
ajiri-2103	292	21	msc	msc	PROPN
ajiri-2103	292	22	(	(	PUNCT
ajiri-2103	292	23	44.5	44.5	NUM
ajiri-2103	292	24	%	%	NOUN
ajiri-2103	292	25	)	)	PUNCT
ajiri-2103	292	26	,	,	PUNCT
ajiri-2103	292	27	with	with	ADP
ajiri-2103	292	28	only	only	ADV
ajiri-2103	292	29	3	3	NUM
ajiri-2103	292	30	%	%	NOUN
ajiri-2103	292	31	having	have	VERB
ajiri-2103	292	32	other	other	ADJ
ajiri-2103	292	33	accounting	accounting	NOUN
ajiri-2103	292	34	qualifications	qualification	NOUN
ajiri-2103	292	35	.	.	PUNCT
ajiri-2103	293	1	a	a	DET
ajiri-2103	293	2	large	large	ADJ
ajiri-2103	293	3	proportion	proportion	NOUN
ajiri-2103	293	4	of	of	ADP
ajiri-2103	293	5	auditors	auditor	NOUN
ajiri-2103	293	6	(	(	PUNCT
ajiri-2103	293	7	55.1	55.1	NUM
ajiri-2103	293	8	percent	percent	NOUN
ajiri-2103	293	9	)	)	PUNCT
ajiri-2103	293	10	earned	earn	VERB
ajiri-2103	293	11	a	a	DET
ajiri-2103	293	12	bachelor	bachelor	NOUN
ajiri-2103	293	13	’s	’s	NOUN
ajiri-2103	293	14	,	,	PUNCT
ajiri-2103	293	15	whereas	whereas	SCONJ
ajiri-2103	293	16	most	most	ADJ
ajiri-2103	293	17	of	of	ADP
ajiri-2103	293	18	the	the	DET
ajiri-2103	293	19	academics	academic	NOUN
ajiri-2103	293	20	(	(	PUNCT
ajiri-2103	293	21	55.9	55.9	NUM
ajiri-2103	293	22	percent	percent	NOUN
ajiri-2103	293	23	)	)	PUNCT
ajiri-2103	293	24	had	have	VERB
ajiri-2103	293	25	a	a	DET
ajiri-2103	293	26	master	master	NOUN
ajiri-2103	293	27	and	and	CCONJ
ajiri-2103	293	28	8.4	8.4	NUM
ajiri-2103	293	29	percent	percent	NOUN
ajiri-2103	293	30	held	hold	VERB
ajiri-2103	293	31	a	a	DET
ajiri-2103	293	32	phd	phd	NOUN
ajiri-2103	293	33	degree	degree	NOUN
ajiri-2103	293	34	.	.	PUNCT
ajiri-2103	294	1	this	this	DET
ajiri-2103	294	2	section	section	NOUN
ajiri-2103	294	3	illustrates	illustrate	VERB
ajiri-2103	294	4	and	and	CCONJ
ajiri-2103	294	5	examines	examine	VERB
ajiri-2103	294	6	the	the	DET
ajiri-2103	294	7	conclusions	conclusion	NOUN
ajiri-2103	294	8	from	from	ADP
ajiri-2103	294	9	the	the	DET
ajiri-2103	294	10	questionnaire	questionnaire	NOUN
ajiri-2103	294	11	data	datum	NOUN
ajiri-2103	294	12	.	.	PUNCT
ajiri-2103	295	1	(	(	PUNCT
ajiri-2103	295	2	1	1	X
ajiri-2103	295	3	)	)	PUNCT
ajiri-2103	295	4	what	what	PRON
ajiri-2103	295	5	do	do	AUX
ajiri-2103	295	6	saudi	saudi	ADJ
ajiri-2103	295	7	accounting	accounting	NOUN
ajiri-2103	295	8	information	information	NOUN
ajiri-2103	295	9	consumers	consumer	NOUN
ajiri-2103	295	10	think	think	VERB
ajiri-2103	295	11	about	about	ADP
ajiri-2103	295	12	the	the	DET
ajiri-2103	295	13	decision	decision	NOUN
ajiri-2103	295	14	to	to	PART
ajiri-2103	295	15	apply	apply	VERB
ajiri-2103	295	16	“	"	PUNCT
ajiri-2103	295	17	ifrs	ifrs	NOUN
ajiri-2103	295	18	”	"	PUNCT
ajiri-2103	295	19	,	,	PUNCT
ajiri-2103	295	20	(	(	PUNCT
ajiri-2103	295	21	2	2	NUM
ajiri-2103	295	22	-	-	SYM
ajiri-2103	295	23	1	1	NUM
ajiri-2103	295	24	)	)	PUNCT
ajiri-2103	295	25	“	"	PUNCT
ajiri-2103	295	26	why	why	SCONJ
ajiri-2103	295	27	do	do	AUX
ajiri-2103	295	28	they	they	PRON
ajiri-2103	295	29	believe	believe	VERB
ajiri-2103	295	30	the	the	DET
ajiri-2103	295	31	standards	standard	NOUN
ajiri-2103	295	32	were	be	AUX
ajiri-2103	295	33	exclusively	exclusively	ADV
ajiri-2103	295	34	applied	apply	VERB
ajiri-2103	295	35	in	in	ADP
ajiri-2103	295	36	the	the	DET
ajiri-2103	295	37	banking	banking	NOUN
ajiri-2103	295	38	sector	sector	NOUN
ajiri-2103	295	39	?	?	PUNCT
ajiri-2103	295	40	”	"	PUNCT
ajiri-2103	296	1	and	and	CCONJ
ajiri-2103	296	2	(	(	PUNCT
ajiri-2103	296	3	22	22	NUM
ajiri-2103	296	4	)	)	PUNCT
ajiri-2103	296	5	“	"	PUNCT
ajiri-2103	296	6	what	what	DET
ajiri-2103	296	7	factors	factor	NOUN
ajiri-2103	296	8	caused	cause	VERB
ajiri-2103	296	9	the	the	DET
ajiri-2103	296	10	kingdom	kingdom	NOUN
ajiri-2103	296	11	to	to	PART
ajiri-2103	296	12	adopt	adopt	VERB
ajiri-2103	296	13	“	"	PUNCT
ajiri-2103	296	14	ifrs	ifrs	PROPN
ajiri-2103	296	15	”	"	PUNCT
ajiri-2103	296	16	in	in	ADP
ajiri-2103	296	17	the	the	DET
ajiri-2103	296	18	first	first	ADJ
ajiri-2103	296	19	place	place	NOUN
ajiri-2103	296	20	?	?	PUNCT
ajiri-2103	296	21	”	"	PUNCT
ajiri-2103	297	1	the	the	DET
ajiri-2103	297	2	questionnaire	questionnaire	NOUN
ajiri-2103	297	3	was	be	AUX
ajiri-2103	297	4	dispersed	disperse	VERB
ajiri-2103	297	5	to	to	ADP
ajiri-2103	297	6	participants	participant	NOUN
ajiri-2103	297	7	from	from	ADP
ajiri-2103	297	8	the	the	DET
ajiri-2103	297	9	4	4	NUM
ajiri-2103	297	10	groups	group	NOUN
ajiri-2103	297	11	stated	state	VERB
ajiri-2103	297	12	above	above	ADP
ajiri-2103	297	13	who	who	PRON
ajiri-2103	297	14	were	be	AUX
ajiri-2103	297	15	most	most	ADV
ajiri-2103	297	16	concerned	concerned	ADJ
ajiri-2103	297	17	about	about	ADP
ajiri-2103	297	18	“	"	PUNCT
ajiri-2103	297	19	ifrs	ifrs	NOUN
ajiri-2103	297	20	”	"	PUNCT
ajiri-2103	297	21	implementation	implementation	NOUN
ajiri-2103	297	22	.	.	PUNCT
ajiri-2103	298	1	figure	figure	NOUN
ajiri-2103	298	2	3	3	NUM
ajiri-2103	298	3	reveals	reveal	VERB
ajiri-2103	298	4	that	that	SCONJ
ajiri-2103	298	5	over	over	ADP
ajiri-2103	298	6	98	98	NUM
ajiri-2103	298	7	percent	percent	NOUN
ajiri-2103	298	8	of	of	ADP
ajiri-2103	298	9	participants	participant	NOUN
ajiri-2103	298	10	“	"	PUNCT
ajiri-2103	298	11	agreed	agree	VERB
ajiri-2103	298	12	or	or	CCONJ
ajiri-2103	298	13	strongly	strongly	ADV
ajiri-2103	298	14	agreed	agree	VERB
ajiri-2103	298	15	”	"	PUNCT
ajiri-2103	298	16	(	(	PUNCT
ajiri-2103	298	17	these	these	DET
ajiri-2103	298	18	alternatives	alternative	NOUN
ajiri-2103	298	19	were	be	AUX
ajiri-2103	298	20	merged	merge	VERB
ajiri-2103	298	21	to	to	PART
ajiri-2103	298	22	expedite	expedite	VERB
ajiri-2103	298	23	the	the	DET
ajiri-2103	298	24	analytic	analytic	ADJ
ajiri-2103	298	25	process	process	NOUN
ajiri-2103	298	26	)	)	PUNCT
ajiri-2103	298	27	with	with	ADP
ajiri-2103	298	28	“	"	PUNCT
ajiri-2103	298	29	sama	sama	NOUN
ajiri-2103	298	30	’s	’s	PART
ajiri-2103	298	31	”	"	PUNCT
ajiri-2103	298	32	decision	decision	NOUN
ajiri-2103	298	33	to	to	PART
ajiri-2103	298	34	compel	compel	VERB
ajiri-2103	298	35	banks	bank	NOUN
ajiri-2103	298	36	to	to	PART
ajiri-2103	298	37	submit	submit	VERB
ajiri-2103	298	38	financial	financial	ADJ
ajiri-2103	298	39	accounts	account	NOUN
ajiri-2103	298	40	in	in	ADP
ajiri-2103	298	41	line	line	NOUN
ajiri-2103	298	42	with	with	ADP
ajiri-2103	298	43	“	"	PUNCT
ajiri-2103	298	44	ifrs	ifrs	NOUN
ajiri-2103	298	45	”	"	PUNCT
ajiri-2103	298	46	.	.	PUNCT
ajiri-2103	299	1	while	while	SCONJ
ajiri-2103	299	2	“	"	PUNCT
ajiri-2103	299	3	88.3	88.3	NUM
ajiri-2103	299	4	”	"	PUNCT
ajiri-2103	299	5	percent	percent	NOUN
ajiri-2103	299	6	“	"	PUNCT
ajiri-2103	299	7	agreed	agree	VERB
ajiri-2103	299	8	and	and	CCONJ
ajiri-2103	299	9	strongly	strongly	ADV
ajiri-2103	299	10	agreed	agree	VERB
ajiri-2103	299	11	”	"	PUNCT
ajiri-2103	299	12	that	that	SCONJ
ajiri-2103	299	13	the	the	DET
ajiri-2103	299	14	produced	produce	VERB
ajiri-2103	299	15	reports	report	NOUN
ajiri-2103	299	16	fulfil	fulfil	VERB
ajiri-2103	299	17	the	the	DET
ajiri-2103	299	18	various	various	ADJ
ajiri-2103	299	19	demands	demand	NOUN
ajiri-2103	299	20	of	of	ADP
ajiri-2103	299	21	saudi	saudi	ADJ
ajiri-2103	299	22	consumers	consumer	NOUN
ajiri-2103	299	23	.	.	PUNCT
ajiri-2103	300	1	a	a	DET
ajiri-2103	300	2	“	"	PUNCT
ajiri-2103	300	3	cronbach	cronbach	PROPN
ajiri-2103	300	4	’s	’s	PART
ajiri-2103	300	5	alpha	alpha	NOUN
ajiri-2103	300	6	”	"	PUNCT
ajiri-2103	300	7	produces	produce	VERB
ajiri-2103	300	8	a	a	DET
ajiri-2103	300	9	relative	relative	ADJ
ajiri-2103	300	10	grade	grade	NOUN
ajiri-2103	300	11	of	of	ADP
ajiri-2103	300	12	0.75	0.75	NUM
ajiri-2103	300	13	for	for	ADP
ajiri-2103	300	14	this	this	DET
ajiri-2103	300	15	issue	issue	NOUN
ajiri-2103	300	16	,	,	PUNCT
ajiri-2103	300	17	showing	show	VERB
ajiri-2103	300	18	a	a	DET
ajiri-2103	300	19	high	high	ADJ
ajiri-2103	300	20	level	level	NOUN
ajiri-2103	300	21	of	of	ADP
ajiri-2103	300	22	reliability	reliability	NOUN
ajiri-2103	300	23	.	.	PUNCT
ajiri-2103	301	1	organizing	organize	VERB
ajiri-2103	301	2	the	the	DET
ajiri-2103	301	3	data	datum	NOUN
ajiri-2103	301	4	by	by	ADP
ajiri-2103	301	5	group	group	NOUN
ajiri-2103	301	6	,	,	PUNCT
ajiri-2103	301	7	table	table	NOUN
ajiri-2103	301	8	5	5	NUM
ajiri-2103	301	9	depicts	depict	VERB
ajiri-2103	301	10	respondents	respondent	NOUN
ajiri-2103	301	11	’	’	PART
ajiri-2103	301	12	perceptions	perception	NOUN
ajiri-2103	301	13	of	of	ADP
ajiri-2103	301	14	the	the	DET
ajiri-2103	301	15	“	"	PUNCT
ajiri-2103	301	16	ifrs	ifrs	PROPN
ajiri-2103	301	17	”	"	PUNCT
ajiri-2103	301	18	adoption	adoption	NOUN
ajiri-2103	301	19	decision	decision	NOUN
ajiri-2103	301	20	.	.	PUNCT
ajiri-2103	302	1	it	it	PRON
ajiri-2103	302	2	can	can	AUX
ajiri-2103	302	3	be	be	AUX
ajiri-2103	302	4	found	find	VERB
ajiri-2103	302	5	that	that	SCONJ
ajiri-2103	302	6	auditors	auditor	NOUN
ajiri-2103	302	7	agreed	agree	VERB
ajiri-2103	302	8	the	the	DET
ajiri-2103	302	9	most	most	ADJ
ajiri-2103	302	10	with	with	ADP
ajiri-2103	302	11	sub	sub	NOUN
ajiri-2103	302	12	-	-	NOUN
ajiri-2103	302	13	question	question	NOUN
ajiri-2103	302	14	1	1	NUM
ajiri-2103	302	15	,	,	PUNCT
ajiri-2103	302	16	with	with	ADP
ajiri-2103	302	17	an	an	DET
ajiri-2103	302	18	average	average	ADJ
ajiri-2103	302	19	score	score	NOUN
ajiri-2103	302	20	of	of	ADP
ajiri-2103	302	21	4.59	4.59	NUM
ajiri-2103	302	22	,	,	PUNCT
ajiri-2103	302	23	in	in	ADP
ajiri-2103	302	24	relation	relation	NOUN
ajiri-2103	302	25	to	to	ADP
ajiri-2103	302	26	“	"	PUNCT
ajiri-2103	302	27	financial	financial	ADJ
ajiri-2103	302	28	analysts	analyst	NOUN
ajiri-2103	302	29	(	(	PUNCT
ajiri-2103	302	30	4.55	4.55	NUM
ajiri-2103	302	31	)	)	PUNCT
ajiri-2103	302	32	”	"	PUNCT
ajiri-2103	302	33	,	,	PUNCT
ajiri-2103	302	34	“	"	PUNCT
ajiri-2103	302	35	accountants	accountant	NOUN
ajiri-2103	302	36	(	(	PUNCT
ajiri-2103	302	37	4.47	4.47	NUM
ajiri-2103	302	38	)	)	PUNCT
ajiri-2103	302	39	”	"	PUNCT
ajiri-2103	302	40	,	,	PUNCT
ajiri-2103	302	41	and	and	CCONJ
ajiri-2103	302	42	“	"	PUNCT
ajiri-2103	302	43	academics	academic	NOUN
ajiri-2103	302	44	(	(	PUNCT
ajiri-2103	302	45	4.47	4.47	NUM
ajiri-2103	302	46	)	)	PUNCT
ajiri-2103	302	47	”	"	PUNCT
ajiri-2103	302	48	.	.	PUNCT
ajiri-2103	303	1	(	(	PUNCT
ajiri-2103	303	2	4.45	4.45	NUM
ajiri-2103	303	3	)	)	PUNCT
ajiri-2103	303	4	.	.	PUNCT
ajiri-2103	304	1	in	in	ADP
ajiri-2103	304	2	relation	relation	NOUN
ajiri-2103	304	3	to	to	ADP
ajiri-2103	304	4	the	the	DET
ajiri-2103	304	5	second	second	ADJ
ajiri-2103	304	6	sub	sub	NOUN
ajiri-2103	304	7	-	-	NOUN
ajiri-2103	304	8	question	question	NOUN
ajiri-2103	304	9	,	,	PUNCT
ajiri-2103	304	10	accountants	accountant	NOUN
ajiri-2103	304	11	inside	inside	ADP
ajiri-2103	304	12	the	the	DET
ajiri-2103	304	13	financial	financial	ADJ
ajiri-2103	304	14	sector	sector	NOUN
ajiri-2103	304	15	received	receive	VERB
ajiri-2103	304	16	the	the	DET
ajiri-2103	304	17	highest	high	ADJ
ajiri-2103	304	18	score	score	NOUN
ajiri-2103	304	19	(	(	PUNCT
ajiri-2103	304	20	4.68	4.68	NUM
ajiri-2103	304	21	)	)	PUNCT
ajiri-2103	304	22	”	"	PUNCT
ajiri-2103	304	23	,	,	PUNCT
ajiri-2103	304	24	followed	follow	VERB
ajiri-2103	304	25	by	by	ADP
ajiri-2103	304	26	“	"	PUNCT
ajiri-2103	304	27	auditors	auditor	NOUN
ajiri-2103	304	28	(	(	PUNCT
ajiri-2103	304	29	4.67	4.67	NUM
ajiri-2103	304	30	)	)	PUNCT
ajiri-2103	304	31	”	"	PUNCT
ajiri-2103	304	32	,	,	PUNCT
ajiri-2103	304	33	“	"	PUNCT
ajiri-2103	304	34	financial	financial	ADJ
ajiri-2103	304	35	table	table	NOUN
ajiri-2103	304	36	4	4	NUM
ajiri-2103	304	37	:	:	PUNCT
ajiri-2103	304	38	participants	participant	VERB
ajiri-2103	304	39	qualifications	qualification	NOUN
ajiri-2103	304	40	demographics	demographic	NOUN
ajiri-2103	304	41	education	education	NOUN
ajiri-2103	304	42	accountants	accountant	NOUN
ajiri-2103	304	43	auditors	auditor	NOUN
ajiri-2103	304	44	analysts	analyst	NOUN
ajiri-2103	304	45	academics	academic	NOUN
ajiri-2103	304	46	overall	overall	ADJ
ajiri-2103	304	47	bachelor	bachelor	NOUN
ajiri-2103	304	48	of	of	ADP
ajiri-2103	304	49	science	science	NOUN
ajiri-2103	304	50	52.6	52.6	NUM
ajiri-2103	304	51	56.2	56.2	NUM
ajiri-2103	304	52	47	47	NUM
ajiri-2103	304	53	28.5	28.5	NUM
ajiri-2103	304	54	49.8	49.8	NUM
ajiri-2103	304	55	master	master	NOUN
ajiri-2103	304	56	of	of	ADP
ajiri-2103	304	57	science	science	NOUN
ajiri-2103	304	58	43.4	43.4	NUM
ajiri-2103	304	59	40.2	40.2	NUM
ajiri-2103	304	60	53	53	NUM
ajiri-2103	304	61	61	61	NUM
ajiri-2103	304	62	46.7	46.7	NUM
ajiri-2103	304	63	phd	phd	NOUN
ajiri-2103	304	64	0	0	NUM
ajiri-2103	304	65	0	0	SYM
ajiri-2103	304	66	0	0	NUM
ajiri-2103	304	67	10.5	10.5	NUM
ajiri-2103	304	68	1.5	1.5	NUM
ajiri-2103	304	69	other	other	ADJ
ajiri-2103	304	70	4	4	NUM
ajiri-2103	304	71	3.6	3.6	NUM
ajiri-2103	304	72	0	0	NUM
ajiri-2103	304	73	0	0	NUM
ajiri-2103	304	74	2.0	2.0	NUM
ajiri-2103	304	75	total	total	NOUN
ajiri-2103	304	76	100	100	NUM
ajiri-2103	304	77	100	100	NUM
ajiri-2103	304	78	100	100	NUM
ajiri-2103	304	79	100	100	NUM
ajiri-2103	304	80	100	100	NUM
ajiri-2103	304	81	pa	pa	PROPN
ajiri-2103	304	82	ge	ge	PROPN
ajiri-2103	304	83	55	55	NUM
ajiri-2103	304	84	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	304	85	am	be	AUX
ajiri-2103	304	86	.	.	PUNCT
ajiri-2103	305	1	j.	j.	PROPN
ajiri-2103	305	2	interdiscip	interdiscip	PROPN
ajiri-2103	305	3	.	.	PUNCT
ajiri-2103	306	1	res	re	NOUN
ajiri-2103	306	2	.	.	PUNCT
ajiri-2103	307	1	innov	innov	PROPN
ajiri-2103	307	2	.	.	PUNCT
ajiri-2103	308	1	2(4	2(4	NUM
ajiri-2103	308	2	)	)	PUNCT
ajiri-2103	308	3	47	47	NUM
ajiri-2103	308	4	-	-	SYM
ajiri-2103	308	5	57	57	NUM
ajiri-2103	308	6	2023	2023	NUM
ajiri-2103	308	7	figure	figure	NOUN
ajiri-2103	308	8	3	3	NUM
ajiri-2103	308	9	:	:	PUNCT
ajiri-2103	308	10	perceptions	perception	NOUN
ajiri-2103	308	11	of	of	ADP
ajiri-2103	308	12	respondents	respondent	NOUN
ajiri-2103	308	13	regarding	regard	VERB
ajiri-2103	308	14	the	the	DET
ajiri-2103	308	15	ifrs	ifrs	ADJ
ajiri-2103	308	16	decision	decision	NOUN
ajiri-2103	308	17	to	to	PART
ajiri-2103	308	18	adopt	adopt	VERB
ajiri-2103	308	19	table	table	NOUN
ajiri-2103	308	20	5	5	NUM
ajiri-2103	308	21	:	:	PUNCT
ajiri-2103	308	22	demographic	demographic	ADJ
ajiri-2103	308	23	information	information	NOUN
ajiri-2103	308	24	for	for	ADP
ajiri-2103	308	25	independent	independent	ADJ
ajiri-2103	308	26	groups	group	NOUN
ajiri-2103	308	27	and	and	CCONJ
ajiri-2103	308	28	multiple	multiple	ADJ
ajiri-2103	308	29	comparison	comparison	NOUN
ajiri-2103	308	30	tests	test	NOUN
ajiri-2103	308	31	:	:	PUNCT
ajiri-2103	308	32	respondents	respondent	NOUN
ajiri-2103	308	33	perception	perception	NOUN
ajiri-2103	308	34	of	of	ADP
ajiri-2103	308	35	ifrs	ifrs	ADJ
ajiri-2103	308	36	adoption	adoption	NOUN
ajiri-2103	308	37	opinions	opinion	NOUN
ajiri-2103	308	38	(	(	PUNCT
ajiri-2103	308	39	joshi	joshi	PROPN
ajiri-2103	308	40	et	et	PROPN
ajiri-2103	308	41	al	al	PROPN
ajiri-2103	308	42	.	.	PROPN
ajiri-2103	308	43	,	,	PUNCT
ajiri-2103	308	44	2016	2016	NUM
ajiri-2103	308	45	)	)	PUNCT
ajiri-2103	308	46	statement	statement	NOUN
ajiri-2103	308	47	profession	profession	NOUN
ajiri-2103	308	48	*	*	PUNCT
ajiri-2103	308	49	(	(	PUNCT
ajiri-2103	308	50	mean	mean	NOUN
ajiri-2103	308	51	)	)	PUNCT
ajiri-2103	308	52	kruska	kruska	NOUN
ajiri-2103	309	1	i	i	PRON
ajiri-2103	309	2	-	-	PUNCT
ajiri-2103	309	3	wallis	wallis	PROPN
ajiri-2103	309	4	p	p	PROPN
ajiri-2103	309	5	-	-	PUNCT
ajiri-2103	309	6	value	value	NOUN
ajiri-2103	309	7	mann	mann	PROPN
ajiri-2103	309	8	-	-	PUNCT
ajiri-2103	309	9	whitney	whitney	PROPN
ajiri-2103	309	10	test	test	NOUN
ajiri-2103	309	11	post	post	X
ajiri-2103	309	12	hoc	hoc	X
ajiri-2103	309	13	test	test	NOUN
ajiri-2103	309	14	ba	ba	PROPN
ajiri-2103	309	15	ea	ea	INTJ
ajiri-2103	310	1	fa	fa	INTJ
ajiri-2103	310	2	ac	ac	PROPN
ajiri-2103	311	1	ba	ba	PROPN
ajiri-2103	311	2	(	(	PUNCT
ajiri-2103	311	3	sig	sig	NOUN
ajiri-2103	311	4	)	)	PUNCT
ajiri-2103	311	5	with	with	ADP
ajiri-2103	311	6	ea	ea	PROPN
ajiri-2103	311	7	(	(	PUNCT
ajiri-2103	311	8	sig	sig	NOUN
ajiri-2103	311	9	)	)	PUNCT
ajiri-2103	311	10	with	with	ADP
ajiri-2103	311	11	fa	fa	PROPN
ajiri-2103	311	12	(	(	PUNCT
ajiri-2103	311	13	sig	sig	NOUN
ajiri-2103	311	14	)	)	PUNCT
ajiri-2103	311	15	with	with	ADP
ajiri-2103	311	16	ac	ac	PROPN
ajiri-2103	311	17	(	(	PUNCT
ajiri-2103	311	18	sig	sig	NOUN
ajiri-2103	311	19	)	)	PUNCT
ajiri-2103	311	20	with	with	SCONJ
ajiri-2103	311	21	the	the	DET
ajiri-2103	311	22	transition	transition	NOUN
ajiri-2103	311	23	to	to	ADP
ajiri-2103	311	24	ifrs	ifrs	NOUN
ajiri-2103	311	25	through	through	ADP
ajiri-2103	311	26	the	the	DET
ajiri-2103	311	27	project	project	NOUN
ajiri-2103	311	28	for	for	ADP
ajiri-2103	311	29	the	the	DET
ajiri-2103	311	30	transition	transition	NOUN
ajiri-2103	311	31	to	to	ADP
ajiri-2103	311	32	international	international	ADJ
ajiri-2103	311	33	accounting	accounting	NOUN
ajiri-2103	311	34	and	and	CCONJ
ajiri-2103	311	35	auditing	auditing	NOUN
ajiri-2103	311	36	standards	standard	NOUN
ajiri-2103	311	37	was	be	AUX
ajiri-2103	311	38	formally	formally	ADV
ajiri-2103	311	39	approved	approve	VERB
ajiri-2103	311	40	in	in	ADP
ajiri-2103	311	41	2017	2017	NUM
ajiri-2103	311	42	by	by	ADP
ajiri-2103	311	43	the	the	DET
ajiri-2103	311	44	saudi	saudi	ADJ
ajiri-2103	311	45	organisation	organisation	NOUN
ajiri-2103	311	46	for	for	ADP
ajiri-2103	311	47	certified	certify	VERB
ajiri-2103	311	48	public	public	ADJ
ajiri-2103	311	49	accountants	accountant	NOUN
ajiri-2103	311	50	.	.	PUNCT
ajiri-2103	312	1	to	to	ADP
ajiri-2103	312	2	what	what	DET
ajiri-2103	312	3	extent	extent	NOUN
ajiri-2103	312	4	do	do	AUX
ajiri-2103	312	5	you	you	PRON
ajiri-2103	312	6	agree	agree	VERB
ajiri-2103	312	7	with	with	ADP
ajiri-2103	312	8	this	this	DET
ajiri-2103	312	9	decision	decision	NOUN
ajiri-2103	312	10	?	?	PUNCT
ajiri-2103	313	1	4.47	4.47	NUM
ajiri-2103	313	2	4.59	4.59	NUM
ajiri-2103	313	3	4.55	4.55	NUM
ajiri-2103	313	4	4.45	4.45	NUM
ajiri-2103	313	5	0.357	0.357	NUM
ajiri-2103	313	6	no	no	ADV
ajiri-2103	313	7	significant	significant	ADJ
ajiri-2103	313	8	between	between	ADP
ajiri-2103	313	9	differences	difference	NOUN
ajiri-2103	313	10	groups	group	NOUN
ajiri-2103	313	11	banks	bank	NOUN
ajiri-2103	313	12	are	be	AUX
ajiri-2103	313	13	required	require	VERB
ajiri-2103	313	14	by	by	ADP
ajiri-2103	313	15	sama	sama	NOUN
ajiri-2103	313	16	to	to	PART
ajiri-2103	313	17	prepare	prepare	VERB
ajiri-2103	313	18	their	their	PRON
ajiri-2103	313	19	financial	financial	ADJ
ajiri-2103	313	20	statements	statement	NOUN
ajiri-2103	313	21	in	in	ADP
ajiri-2103	313	22	accordance	accordance	NOUN
ajiri-2103	313	23	with	with	ADP
ajiri-2103	313	24	ifrs	ifrs	PROPN
ajiri-2103	313	25	.	.	PUNCT
ajiri-2103	314	1	to	to	ADP
ajiri-2103	314	2	what	what	DET
ajiri-2103	314	3	extent	extent	NOUN
ajiri-2103	314	4	do	do	AUX
ajiri-2103	314	5	you	you	PRON
ajiri-2103	314	6	agree	agree	VERB
ajiri-2103	314	7	with	with	ADP
ajiri-2103	314	8	sama	sama	NOUN
ajiri-2103	314	9	's	's	PART
ajiri-2103	314	10	decision	decision	NOUN
ajiri-2103	314	11	?	?	PUNCT
ajiri-2103	315	1	4.68	4.68	NUM
ajiri-2103	315	2	4.67	4.67	NUM
ajiri-2103	315	3	4.61	4.61	NUM
ajiri-2103	315	4	4.48	4.48	NUM
ajiri-2103	315	5	0.125	0.125	NUM
ajiri-2103	315	6	no	no	ADV
ajiri-2103	315	7	significant	significant	ADJ
ajiri-2103	315	8	between	between	ADP
ajiri-2103	315	9	differences	difference	NOUN
ajiri-2103	315	10	groups	group	NOUN
ajiri-2103	315	11	to	to	ADP
ajiri-2103	315	12	what	what	DET
ajiri-2103	315	13	extent	extent	NOUN
ajiri-2103	315	14	do	do	AUX
ajiri-2103	315	15	you	you	PRON
ajiri-2103	315	16	agree	agree	VERB
ajiri-2103	315	17	that	that	SCONJ
ajiri-2103	315	18	financial	financial	ADJ
ajiri-2103	315	19	reports	report	NOUN
ajiri-2103	315	20	prepared	prepare	VERB
ajiri-2103	315	21	in	in	ADP
ajiri-2103	315	22	accordance	accordance	NOUN
ajiri-2103	315	23	with	with	ADP
ajiri-2103	315	24	ifrs	ifrs	PROPN
ajiri-2103	315	25	meet	meet	VERB
ajiri-2103	315	26	the	the	DET
ajiri-2103	315	27	needs	need	NOUN
ajiri-2103	315	28	of	of	ADP
ajiri-2103	315	29	the	the	DET
ajiri-2103	315	30	government	government	NOUN
ajiri-2103	315	31	,	,	PUNCT
ajiri-2103	315	32	customers	customer	NOUN
ajiri-2103	315	33	,	,	PUNCT
ajiri-2103	315	34	institutional	institutional	ADJ
ajiri-2103	315	35	investors	investor	NOUN
ajiri-2103	315	36	,	,	PUNCT
ajiri-2103	315	37	the	the	DET
ajiri-2103	315	38	department	department	NOUN
ajiri-2103	315	39	of	of	ADP
ajiri-2103	315	40	zakat	zakat	PROPN
ajiri-2103	315	41	and	and	CCONJ
ajiri-2103	315	42	income	income	NOUN
ajiri-2103	315	43	tax	tax	NOUN
ajiri-2103	315	44	,	,	PUNCT
ajiri-2103	315	45	and	and	CCONJ
ajiri-2103	315	46	academics	academic	NOUN
ajiri-2103	315	47	in	in	ADP
ajiri-2103	315	48	the	the	DET
ajiri-2103	315	49	field	field	NOUN
ajiri-2103	315	50	of	of	ADP
ajiri-2103	315	51	accounting	accounting	NOUN
ajiri-2103	315	52	?	?	PUNCT
ajiri-2103	316	1	4.47	4.47	NUM
ajiri-2103	316	2	4.37	4.37	NUM
ajiri-2103	316	3	4.56	4.56	NUM
ajiri-2103	316	4	3.43	3.43	NUM
ajiri-2103	316	5	0.001	0.001	NUM
ajiri-2103	316	6	ac	ac	PROPN
ajiri-2103	316	7	ac	ac	PROPN
ajiri-2103	316	8	ac	ac	PROPN
ajiri-2103	316	9	ba/	ba/	PROPN
ajiri-2103	316	10	ea/	ea/	NOUN
ajiri-2103	316	11	fa	fa	PROPN
ajiri-2103	316	12	pa	pa	PROPN
ajiri-2103	316	13	ge	ge	PROPN
ajiri-2103	316	14	56	56	NUM
ajiri-2103	316	15	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	316	16	am	be	AUX
ajiri-2103	316	17	.	.	PUNCT
ajiri-2103	317	1	j.	j.	PROPN
ajiri-2103	317	2	interdiscip	interdiscip	PROPN
ajiri-2103	317	3	.	.	PUNCT
ajiri-2103	318	1	res	re	NOUN
ajiri-2103	318	2	.	.	PUNCT
ajiri-2103	319	1	innov	innov	PROPN
ajiri-2103	319	2	.	.	PUNCT
ajiri-2103	320	1	2(4	2(4	NUM
ajiri-2103	320	2	)	)	PUNCT
ajiri-2103	320	3	47	47	NUM
ajiri-2103	320	4	-	-	SYM
ajiri-2103	320	5	57	57	NUM
ajiri-2103	320	6	2023	2023	NUM
ajiri-2103	320	7	analysts	analyst	NOUN
ajiri-2103	320	8	(	(	PUNCT
ajiri-2103	320	9	4.61	4.61	NUM
ajiri-2103	320	10	)	)	PUNCT
ajiri-2103	320	11	”	"	PUNCT
ajiri-2103	320	12	and	and	CCONJ
ajiri-2103	320	13	“	"	PUNCT
ajiri-2103	320	14	academics	academic	NOUN
ajiri-2103	320	15	(	(	PUNCT
ajiri-2103	320	16	4.61	4.61	NUM
ajiri-2103	320	17	)	)	PUNCT
ajiri-2103	320	18	”	"	PUNCT
ajiri-2103	320	19	.	.	PUNCT
ajiri-2103	321	1	(	(	PUNCT
ajiri-2103	321	2	4.48	4.48	NUM
ajiri-2103	321	3	)	)	PUNCT
ajiri-2103	321	4	.	.	PUNCT
ajiri-2103	322	1	the	the	DET
ajiri-2103	322	2	total	total	ADJ
ajiri-2103	322	3	average	average	ADJ
ajiri-2103	322	4	scores	score	NOUN
ajiri-2103	322	5	for	for	ADP
ajiri-2103	322	6	both	both	CCONJ
ajiri-2103	322	7	the	the	DET
ajiri-2103	322	8	three	three	NUM
ajiri-2103	322	9	main	main	ADJ
ajiri-2103	322	10	sub	sub	NOUN
ajiri-2103	322	11	seem	seem	VERB
ajiri-2103	322	12	to	to	PART
ajiri-2103	322	13	have	have	AUX
ajiri-2103	322	14	been	be	AUX
ajiri-2103	322	15	:	:	PUNCT
ajiri-2103	322	16	“	"	PUNCT
ajiri-2103	322	17	financial	financial	ADJ
ajiri-2103	322	18	analysts	analyst	NOUN
ajiri-2103	322	19	(	(	PUNCT
ajiri-2103	322	20	4.56	4.56	NUM
ajiri-2103	322	21	)	)	PUNCT
ajiri-2103	322	22	”	"	PUNCT
ajiri-2103	322	23	,	,	PUNCT
ajiri-2103	322	24	“	"	PUNCT
ajiri-2103	322	25	accountants	accountant	NOUN
ajiri-2103	322	26	(	(	PUNCT
ajiri-2103	322	27	4.47	4.47	NUM
ajiri-2103	322	28	)	)	PUNCT
ajiri-2103	322	29	”	"	PUNCT
ajiri-2103	322	30	,	,	PUNCT
ajiri-2103	322	31	“	"	PUNCT
ajiri-2103	322	32	external	external	ADJ
ajiri-2103	322	33	auditors	auditor	NOUN
ajiri-2103	322	34	(	(	PUNCT
ajiri-2103	322	35	4.37	4.37	NUM
ajiri-2103	322	36	)	)	PUNCT
ajiri-2103	322	37	”	"	PUNCT
ajiri-2103	322	38	,	,	PUNCT
ajiri-2103	322	39	and	and	CCONJ
ajiri-2103	322	40	“	"	PUNCT
ajiri-2103	322	41	academics	academic	NOUN
ajiri-2103	322	42	(	(	PUNCT
ajiri-2103	322	43	4.37	4.37	NUM
ajiri-2103	322	44	)	)	PUNCT
ajiri-2103	322	45	”	"	PUNCT
ajiri-2103	322	46	.	.	PUNCT
ajiri-2103	323	1	the	the	DET
ajiri-2103	323	2	“	"	PUNCT
ajiri-2103	323	3	kruskal	kruskal	PROPN
ajiri-2103	323	4	-	-	PUNCT
ajiri-2103	323	5	wallis	wallis	PROPN
ajiri-2103	323	6	test	test	NOUN
ajiri-2103	323	7	”	"	PUNCT
ajiri-2103	323	8	revealed	reveal	VERB
ajiri-2103	323	9	no	no	DET
ajiri-2103	323	10	noteworthy	noteworthy	ADJ
ajiri-2103	323	11	variances	variance	NOUN
ajiri-2103	323	12	amid	amid	ADP
ajiri-2103	323	13	groups	group	NOUN
ajiri-2103	323	14	in	in	ADP
ajiri-2103	323	15	terms	term	NOUN
ajiri-2103	323	16	of	of	ADP
ajiri-2103	323	17	their	their	PRON
ajiri-2103	323	18	sentiments	sentiment	NOUN
ajiri-2103	323	19	regarding	regard	VERB
ajiri-2103	323	20	the	the	DET
ajiri-2103	323	21	“	"	PUNCT
ajiri-2103	323	22	sama	sama	NOUN
ajiri-2103	323	23	”	"	PUNCT
ajiri-2103	323	24	and	and	CCONJ
ajiri-2103	323	25	“	"	PUNCT
ajiri-2103	323	26	socpa	socpa	VERB
ajiri-2103	323	27	”	"	PUNCT
ajiri-2103	323	28	choices	choice	NOUN
ajiri-2103	323	29	.	.	PUNCT
ajiri-2103	324	1	nevertheless	nevertheless	ADV
ajiri-2103	324	2	,	,	PUNCT
ajiri-2103	324	3	there	there	PRON
ajiri-2103	324	4	used	use	VERB
ajiri-2103	324	5	to	to	PART
ajiri-2103	324	6	be	be	AUX
ajiri-2103	324	7	a	a	DET
ajiri-2103	324	8	significantly	significantly	ADV
ajiri-2103	324	9	different	different	ADJ
ajiri-2103	324	10	“	"	PUNCT
ajiri-2103	324	11	(	(	PUNCT
ajiri-2103	324	12	p	p	X
ajiri-2103	324	13	=	=	NOUN
ajiri-2103	324	14	0.001	0.001	NUM
ajiri-2103	324	15	)	)	PUNCT
ajiri-2103	324	16	”	"	PUNCT
ajiri-2103	324	17	on	on	ADP
ajiri-2103	324	18	whether	whether	SCONJ
ajiri-2103	324	19	they	they	PRON
ajiri-2103	324	20	thought	think	VERB
ajiri-2103	324	21	that	that	SCONJ
ajiri-2103	324	22	financial	financial	ADJ
ajiri-2103	324	23	reports	report	NOUN
ajiri-2103	324	24	generated	generate	VERB
ajiri-2103	324	25	in	in	ADP
ajiri-2103	324	26	line	line	NOUN
ajiri-2103	324	27	with	with	ADP
ajiri-2103	324	28	“	"	PUNCT
ajiri-2103	324	29	ifrs	ifrs	PROPN
ajiri-2103	324	30	”	"	PUNCT
ajiri-2103	324	31	met	meet	VERB
ajiri-2103	324	32	the	the	DET
ajiri-2103	324	33	expectations	expectation	NOUN
ajiri-2103	324	34	of	of	ADP
ajiri-2103	324	35	the	the	DET
ajiri-2103	324	36	various	various	ADJ
ajiri-2103	324	37	stakeholders	stakeholder	NOUN
ajiri-2103	324	38	.	.	PUNCT
ajiri-2103	325	1	this	this	PRON
ajiri-2103	325	2	means	mean	VERB
ajiri-2103	325	3	that	that	SCONJ
ajiri-2103	325	4	the	the	DET
ajiri-2103	325	5	“	"	PUNCT
ajiri-2103	325	6	mann	mann	PROPN
ajiri-2103	325	7	-	-	PUNCT
ajiri-2103	325	8	whitney	whitney	PROPN
ajiri-2103	325	9	test	test	NOUN
ajiri-2103	325	10	”	"	PUNCT
ajiri-2103	325	11	now	now	ADV
ajiri-2103	325	12	shows	show	VERB
ajiri-2103	325	13	that	that	SCONJ
ajiri-2103	325	14	academics	academic	NOUN
ajiri-2103	325	15	differed	differ	VERB
ajiri-2103	325	16	significantly	significantly	ADV
ajiri-2103	325	17	from	from	ADP
ajiri-2103	325	18	the	the	DET
ajiri-2103	325	19	other	other	ADJ
ajiri-2103	325	20	3	3	NUM
ajiri-2103	325	21	groups	group	NOUN
ajiri-2103	325	22	on	on	ADP
ajiri-2103	325	23	the	the	DET
ajiri-2103	325	24	this	this	DET
ajiri-2103	325	25	-	-	PUNCT
ajiri-2103	325	26	question	question	NOUN
ajiri-2103	325	27	,	,	PUNCT
ajiri-2103	325	28	with	with	ADP
ajiri-2103	325	29	such	such	DET
ajiri-2103	325	30	a	a	DET
ajiri-2103	325	31	lower	low	ADJ
ajiri-2103	325	32	placement	placement	NOUN
ajiri-2103	325	33	estimate	estimate	NOUN
ajiri-2103	325	34	of	of	ADP
ajiri-2103	325	35	3.43	3.43	NUM
ajiri-2103	325	36	,	,	PUNCT
ajiri-2103	325	37	relating	relate	VERB
ajiri-2103	325	38	to	to	ADP
ajiri-2103	325	39	“	"	PUNCT
ajiri-2103	325	40	financial	financial	ADJ
ajiri-2103	325	41	analysts	analyst	NOUN
ajiri-2103	325	42	(	(	PUNCT
ajiri-2103	325	43	4.56	4.56	NUM
ajiri-2103	325	44	)	)	PUNCT
ajiri-2103	325	45	”	"	PUNCT
ajiri-2103	325	46	,	,	PUNCT
ajiri-2103	325	47	“	"	PUNCT
ajiri-2103	325	48	accountants	accountant	NOUN
ajiri-2103	325	49	(	(	PUNCT
ajiri-2103	325	50	4.47	4.47	NUM
ajiri-2103	325	51	)	)	PUNCT
ajiri-2103	325	52	”	"	PUNCT
ajiri-2103	325	53	,	,	PUNCT
ajiri-2103	325	54	and	and	CCONJ
ajiri-2103	325	55	“	"	PUNCT
ajiri-2103	325	56	auditors	auditor	NOUN
ajiri-2103	325	57	(	(	PUNCT
ajiri-2103	325	58	4.47	4.47	NUM
ajiri-2103	325	59	)	)	PUNCT
ajiri-2103	325	60	”	"	PUNCT
ajiri-2103	325	61	.	.	PUNCT
ajiri-2103	326	1	this	this	DET
ajiri-2103	326	2	variation	variation	NOUN
ajiri-2103	326	3	might	might	AUX
ajiri-2103	326	4	be	be	AUX
ajiri-2103	326	5	attributed	attribute	VERB
ajiri-2103	326	6	to	to	ADP
ajiri-2103	326	7	endogenous	endogenous	ADJ
ajiri-2103	326	8	internal	internal	ADJ
ajiri-2103	326	9	factors	factor	NOUN
ajiri-2103	326	10	such	such	ADJ
ajiri-2103	326	11	as	as	ADP
ajiri-2103	326	12	regulatory	regulatory	ADJ
ajiri-2103	326	13	structure	structure	NOUN
ajiri-2103	326	14	.	.	PUNCT
ajiri-2103	327	1	conclusion	conclusion	NOUN
ajiri-2103	327	2	in	in	ADP
ajiri-2103	327	3	light	light	NOUN
ajiri-2103	327	4	of	of	ADP
ajiri-2103	327	5	the	the	DET
ajiri-2103	327	6	findings	finding	NOUN
ajiri-2103	327	7	and	and	CCONJ
ajiri-2103	327	8	ideas	idea	NOUN
ajiri-2103	327	9	from	from	ADP
ajiri-2103	327	10	research	research	NOUN
ajiri-2103	327	11	subjects	subject	NOUN
ajiri-2103	327	12	,	,	PUNCT
ajiri-2103	327	13	the	the	DET
ajiri-2103	327	14	following	follow	VERB
ajiri-2103	327	15	suggestions	suggestion	NOUN
ajiri-2103	327	16	are	be	AUX
ajiri-2103	327	17	to	to	PART
ajiri-2103	327	18	reap	reap	VERB
ajiri-2103	327	19	the	the	DET
ajiri-2103	327	20	effectiveness	effectiveness	NOUN
ajiri-2103	327	21	of	of	ADP
ajiri-2103	327	22	“	"	PUNCT
ajiri-2103	327	23	ifrs	ifrs	NOUN
ajiri-2103	327	24	”	"	PUNCT
ajiri-2103	327	25	implementation	implementation	NOUN
ajiri-2103	327	26	in	in	ADP
ajiri-2103	327	27	saudi	saudi	PROPN
ajiri-2103	327	28	arabia	arabia	PROPN
ajiri-2103	327	29	whilst	whilst	SCONJ
ajiri-2103	327	30	minimizing	minimize	VERB
ajiri-2103	327	31	the	the	DET
ajiri-2103	327	32	associated	associated	ADJ
ajiri-2103	327	33	challenges	challenge	NOUN
ajiri-2103	327	34	.	.	PUNCT
ajiri-2103	328	1	authorities	authority	NOUN
ajiri-2103	328	2	in	in	ADP
ajiri-2103	328	3	the	the	DET
ajiri-2103	328	4	kingdom	kingdom	NOUN
ajiri-2103	328	5	must	must	AUX
ajiri-2103	328	6	create	create	VERB
ajiri-2103	328	7	a	a	DET
ajiri-2103	328	8	single	single	ADJ
ajiri-2103	328	9	organization	organization	NOUN
ajiri-2103	328	10	that	that	PRON
ajiri-2103	328	11	oversees	oversee	VERB
ajiri-2103	328	12	the	the	DET
ajiri-2103	328	13	accounting	accounting	NOUN
ajiri-2103	328	14	standard	standard	NOUN
ajiri-2103	328	15	or	or	CCONJ
ajiri-2103	328	16	grant	grant	VERB
ajiri-2103	328	17	“	"	PUNCT
ajiri-2103	328	18	socpa	socpa	VERB
ajiri-2103	328	19	”	"	PUNCT
ajiri-2103	328	20	the	the	DET
ajiri-2103	328	21	authority	authority	NOUN
ajiri-2103	328	22	it	it	PRON
ajiri-2103	328	23	requires	require	VERB
ajiri-2103	328	24	to	to	PART
ajiri-2103	328	25	govern	govern	VERB
ajiri-2103	328	26	the	the	DET
ajiri-2103	328	27	accountancy	accountancy	NOUN
ajiri-2103	328	28	profession	profession	NOUN
ajiri-2103	328	29	in	in	ADP
ajiri-2103	328	30	saudi	saudi	PROPN
ajiri-2103	328	31	arabia	arabia	PROPN
ajiri-2103	328	32	.	.	PUNCT
ajiri-2103	329	1	it	it	PRON
ajiri-2103	329	2	will	will	AUX
ajiri-2103	329	3	prevent	prevent	VERB
ajiri-2103	329	4	the	the	DET
ajiri-2103	329	5	existing	exist	VERB
ajiri-2103	329	6	squabbles	squabble	NOUN
ajiri-2103	329	7	amongst	amongst	ADP
ajiri-2103	329	8	government	government	NOUN
ajiri-2103	329	9	entities	entity	NOUN
ajiri-2103	329	10	like	like	ADP
ajiri-2103	329	11	“	"	PUNCT
ajiri-2103	329	12	sama	sama	NOUN
ajiri-2103	329	13	”	"	PUNCT
ajiri-2103	329	14	,	,	PUNCT
ajiri-2103	329	15	the	the	DET
ajiri-2103	329	16	“	"	PUNCT
ajiri-2103	329	17	cma	cma	NOUN
ajiri-2103	329	18	”	"	PUNCT
ajiri-2103	329	19	,	,	PUNCT
ajiri-2103	329	20	and	and	CCONJ
ajiri-2103	329	21	the	the	DET
ajiri-2103	329	22	“	"	PUNCT
ajiri-2103	329	23	tadawul	tadawul	NOUN
ajiri-2103	329	24	”	"	PUNCT
ajiri-2103	329	25	.	.	PUNCT
ajiri-2103	330	1	the	the	DET
ajiri-2103	330	2	accounting	accounting	NOUN
ajiri-2103	330	3	method	method	NOUN
ajiri-2103	330	4	,	,	PUNCT
ajiri-2103	330	5	as	as	ADV
ajiri-2103	330	6	well	well	ADV
ajiri-2103	330	7	as	as	ADP
ajiri-2103	330	8	its	its	PRON
ajiri-2103	330	9	governance	governance	NOUN
ajiri-2103	330	10	,	,	PUNCT
ajiri-2103	330	11	must	must	AUX
ajiri-2103	330	12	still	still	ADV
ajiri-2103	330	13	be	be	AUX
ajiri-2103	330	14	supervised	supervise	VERB
ajiri-2103	330	15	by	by	ADP
ajiri-2103	330	16	a	a	DET
ajiri-2103	330	17	competent	competent	ADJ
ajiri-2103	330	18	body	body	NOUN
ajiri-2103	330	19	with	with	ADP
ajiri-2103	330	20	supreme	supreme	PROPN
ajiri-2103	330	21	authority	authority	PROPN
ajiri-2103	330	22	for	for	ADP
ajiri-2103	330	23	accounting	accounting	NOUN
ajiri-2103	330	24	and	and	CCONJ
ajiri-2103	330	25	auditing	auditing	NOUN
ajiri-2103	330	26	.	.	PUNCT
ajiri-2103	331	1	the	the	DET
ajiri-2103	331	2	authority	authority	NOUN
ajiri-2103	331	3	offered	offer	VERB
ajiri-2103	331	4	everything	everything	PRON
ajiri-2103	331	5	the	the	DET
ajiri-2103	331	6	financial	financial	ADJ
ajiri-2103	331	7	system	system	NOUN
ajiri-2103	331	8	required	require	VERB
ajiri-2103	331	9	,	,	PUNCT
ajiri-2103	331	10	such	such	ADJ
ajiri-2103	331	11	as	as	ADP
ajiri-2103	331	12	consulting	consulting	NOUN
ajiri-2103	331	13	services	service	NOUN
ajiri-2103	331	14	,	,	PUNCT
ajiri-2103	331	15	application	application	NOUN
ajiri-2103	331	16	advice	advice	NOUN
ajiri-2103	331	17	,	,	PUNCT
ajiri-2103	331	18	and	and	CCONJ
ajiri-2103	331	19	accountancy	accountancy	NOUN
ajiri-2103	331	20	employee	employee	NOUN
ajiri-2103	331	21	training	training	NOUN
ajiri-2103	331	22	.	.	PUNCT
ajiri-2103	332	1	given	give	VERB
ajiri-2103	332	2	“	"	PUNCT
ajiri-2103	332	3	sama	sama	PROPN
ajiri-2103	332	4	’s	’s	PART
ajiri-2103	332	5	”	"	PUNCT
ajiri-2103	332	6	success	success	NOUN
ajiri-2103	332	7	in	in	ADP
ajiri-2103	332	8	just	just	ADV
ajiri-2103	332	9	this	this	DET
ajiri-2103	332	10	work	work	NOUN
ajiri-2103	332	11	,	,	PUNCT
ajiri-2103	332	12	socpa	socpa	VERB
ajiri-2103	332	13	should	should	AUX
ajiri-2103	332	14	continue	continue	VERB
ajiri-2103	332	15	in	in	ADP
ajiri-2103	332	16	its	its	PRON
ajiri-2103	332	17	footsteps	footstep	NOUN
ajiri-2103	332	18	,	,	PUNCT
ajiri-2103	332	19	particularly	particularly	ADV
ajiri-2103	332	20	during	during	ADP
ajiri-2103	332	21	the	the	DET
ajiri-2103	332	22	transition	transition	NOUN
ajiri-2103	332	23	period	period	NOUN
ajiri-2103	332	24	,	,	PUNCT
ajiri-2103	332	25	to	to	PART
ajiri-2103	332	26	minimize	minimize	VERB
ajiri-2103	332	27	the	the	DET
ajiri-2103	332	28	reported	report	VERB
ajiri-2103	332	29	difficulties	difficulty	NOUN
ajiri-2103	332	30	.	.	PUNCT
ajiri-2103	333	1	“	"	PUNCT
ajiri-2103	333	2	socpa	socpa	VERB
ajiri-2103	333	3	”	"	PUNCT
ajiri-2103	333	4	has	have	AUX
ajiri-2103	333	5	deferred	defer	VERB
ajiri-2103	333	6	the	the	DET
ajiri-2103	333	7	adoption	adoption	NOUN
ajiri-2103	333	8	of	of	ADP
ajiri-2103	333	9	any	any	DET
ajiri-2103	333	10	“	"	PUNCT
ajiri-2103	333	11	ifrs	ifrs	NOUN
ajiri-2103	333	12	”	"	PUNCT
ajiri-2103	333	13	that	that	PRON
ajiri-2103	333	14	consists	consist	VERB
ajiri-2103	333	15	primarily	primarily	ADV
ajiri-2103	333	16	of	of	ADP
ajiri-2103	333	17	satisfying	satisfy	VERB
ajiri-2103	333	18	the	the	DET
ajiri-2103	333	19	demands	demand	NOUN
ajiri-2103	333	20	of	of	ADP
ajiri-2103	333	21	the	the	DET
ajiri-2103	333	22	saudi	saudi	ADJ
ajiri-2103	333	23	context	context	NOUN
ajiri-2103	333	24	.	.	PUNCT
ajiri-2103	334	1	this	this	PRON
ajiri-2103	334	2	raises	raise	VERB
ajiri-2103	334	3	doubts	doubt	NOUN
ajiri-2103	334	4	about	about	ADP
ajiri-2103	334	5	the	the	DET
ajiri-2103	334	6	credibility	credibility	NOUN
ajiri-2103	334	7	of	of	ADP
ajiri-2103	334	8	saudi	saudi	ADJ
ajiri-2103	334	9	accounting	accounting	NOUN
ajiri-2103	334	10	policies	policy	NOUN
ajiri-2103	334	11	.	.	PUNCT
ajiri-2103	335	1	using	use	VERB
ajiri-2103	335	2	survey	survey	NOUN
ajiri-2103	335	3	methods	method	NOUN
ajiri-2103	335	4	throughout	throughout	ADP
ajiri-2103	335	5	this	this	DET
ajiri-2103	335	6	research	research	NOUN
ajiri-2103	335	7	collected	collect	VERB
ajiri-2103	335	8	the	the	DET
ajiri-2103	335	9	perspectives	perspective	NOUN
ajiri-2103	335	10	of	of	ADP
ajiri-2103	335	11	a	a	DET
ajiri-2103	335	12	significant	significant	ADJ
ajiri-2103	335	13	variety	variety	NOUN
ajiri-2103	335	14	of	of	ADP
ajiri-2103	335	15	financial	financial	ADJ
ajiri-2103	335	16	data	datum	NOUN
ajiri-2103	335	17	accountants	accountant	NOUN
ajiri-2103	335	18	in	in	ADP
ajiri-2103	335	19	the	the	DET
ajiri-2103	335	20	government	government	NOUN
ajiri-2103	335	21	’s	’s	PART
ajiri-2103	335	22	financial	financial	ADJ
ajiri-2103	335	23	sector	sector	NOUN
ajiri-2103	335	24	.	.	PUNCT
ajiri-2103	336	1	however	however	ADV
ajiri-2103	336	2	,	,	PUNCT
ajiri-2103	336	3	future	future	ADJ
ajiri-2103	336	4	studies	study	NOUN
ajiri-2103	336	5	might	might	AUX
ajiri-2103	336	6	provide	provide	VERB
ajiri-2103	336	7	some	some	DET
ajiri-2103	336	8	other	other	ADJ
ajiri-2103	336	9	intriguing	intriguing	ADJ
ajiri-2103	336	10	outcomes	outcome	NOUN
ajiri-2103	336	11	by	by	ADP
ajiri-2103	336	12	concentrating	concentrate	VERB
ajiri-2103	336	13	on	on	ADP
ajiri-2103	336	14	firms	firm	NOUN
ajiri-2103	336	15	listed	list	VERB
ajiri-2103	336	16	on	on	ADP
ajiri-2103	336	17	the	the	DET
ajiri-2103	336	18	saudi	saudi	ADJ
ajiri-2103	336	19	stock	stock	NOUN
ajiri-2103	336	20	exchange	exchange	NOUN
ajiri-2103	336	21	.	.	PUNCT
ajiri-2103	337	1	there	there	PRON
ajiri-2103	337	2	is	be	VERB
ajiri-2103	337	3	a	a	DET
ajiri-2103	337	4	need	need	NOUN
ajiri-2103	337	5	for	for	ADP
ajiri-2103	337	6	both	both	CCONJ
ajiri-2103	337	7	quantitative	quantitative	ADJ
ajiri-2103	337	8	and	and	CCONJ
ajiri-2103	337	9	qualitative	qualitative	ADJ
ajiri-2103	337	10	study	study	NOUN
ajiri-2103	337	11	on	on	ADP
ajiri-2103	337	12	the	the	DET
ajiri-2103	337	13	problems	problem	NOUN
ajiri-2103	337	14	and	and	CCONJ
ajiri-2103	337	15	possibilities	possibility	NOUN
ajiri-2103	337	16	related	relate	VERB
ajiri-2103	337	17	to	to	ADP
ajiri-2103	337	18	modernizing	modernize	VERB
ajiri-2103	337	19	saudi	saudi	PROPN
ajiri-2103	337	20	arabia	arabia	PROPN
ajiri-2103	337	21	’s	’s	PART
ajiri-2103	337	22	educational	educational	ADJ
ajiri-2103	337	23	system	system	NOUN
ajiri-2103	337	24	to	to	PART
ajiri-2103	337	25	comply	comply	VERB
ajiri-2103	337	26	with	with	ADP
ajiri-2103	337	27	“	"	PUNCT
ajiri-2103	337	28	ifrs	ifrs	NOUN
ajiri-2103	337	29	”	"	PUNCT
ajiri-2103	337	30	.	.	PUNCT
ajiri-2103	338	1	one	one	NUM
ajiri-2103	338	2	of	of	ADP
ajiri-2103	338	3	the	the	DET
ajiri-2103	338	4	study	study	NOUN
ajiri-2103	338	5	’s	’s	PART
ajiri-2103	338	6	findings	finding	NOUN
ajiri-2103	338	7	is	be	AUX
ajiri-2103	338	8	that	that	SCONJ
ajiri-2103	338	9	the	the	DET
ajiri-2103	338	10	lack	lack	NOUN
ajiri-2103	338	11	of	of	ADP
ajiri-2103	338	12	qualified	qualified	ADJ
ajiri-2103	338	13	professionals	professional	NOUN
ajiri-2103	338	14	has	have	AUX
ajiri-2103	338	15	hampered	hamper	VERB
ajiri-2103	338	16	“	"	PUNCT
ajiri-2103	338	17	ifrs	ifrs	NOUN
ajiri-2103	338	18	”	"	PUNCT
ajiri-2103	338	19	implementation	implementation	NOUN
ajiri-2103	338	20	in	in	ADP
ajiri-2103	338	21	saudi	saudi	PROPN
ajiri-2103	338	22	arabia	arabia	PROPN
ajiri-2103	338	23	.	.	PUNCT
ajiri-2103	339	1	another	another	DET
ajiri-2103	339	2	topic	topic	NOUN
ajiri-2103	339	3	for	for	ADP
ajiri-2103	339	4	future	future	ADJ
ajiri-2103	339	5	studies	study	NOUN
ajiri-2103	339	6	is	be	AUX
ajiri-2103	339	7	how	how	SCONJ
ajiri-2103	339	8	the	the	DET
ajiri-2103	339	9	shift	shift	NOUN
ajiri-2103	339	10	to	to	ADP
ajiri-2103	339	11	accounting	accounting	NOUN
ajiri-2103	339	12	standards	standard	NOUN
ajiri-2103	339	13	has	have	AUX
ajiri-2103	339	14	impacted	impact	VERB
ajiri-2103	339	15	the	the	DET
ajiri-2103	339	16	accountancy	accountancy	NOUN
ajiri-2103	339	17	profession	profession	NOUN
ajiri-2103	339	18	in	in	ADP
ajiri-2103	339	19	developing	develop	VERB
ajiri-2103	339	20	markets	market	NOUN
ajiri-2103	339	21	.	.	PUNCT
ajiri-2103	340	1	such	such	DET
ajiri-2103	340	2	a	a	DET
ajiri-2103	340	3	study	study	NOUN
ajiri-2103	340	4	would	would	AUX
ajiri-2103	340	5	give	give	VERB
ajiri-2103	340	6	a	a	DET
ajiri-2103	340	7	more	more	ADJ
ajiri-2103	340	8	in	in	ADP
ajiri-2103	340	9	-	-	PUNCT
ajiri-2103	340	10	depth	depth	NOUN
ajiri-2103	340	11	understanding	understanding	NOUN
ajiri-2103	340	12	of	of	ADP
ajiri-2103	340	13	how	how	SCONJ
ajiri-2103	340	14	professionalization	professionalization	NOUN
ajiri-2103	340	15	affects	affect	VERB
ajiri-2103	340	16	accounting	accounting	NOUN
ajiri-2103	340	17	practice	practice	NOUN
ajiri-2103	340	18	.	.	PUNCT
ajiri-2103	341	1	references	reference	NOUN
ajiri-2103	341	2	abdul	abdul	PROPN
ajiri-2103	341	3	cader	cader	PROPN
ajiri-2103	341	4	,	,	PUNCT
ajiri-2103	341	5	a.	a.	NOUN
ajiri-2103	341	6	(	(	PUNCT
ajiri-2103	341	7	2015	2015	NUM
ajiri-2103	341	8	)	)	PUNCT
ajiri-2103	341	9	.	.	PUNCT
ajiri-2103	342	1	islamic	islamic	ADJ
ajiri-2103	342	2	challenges	challenge	NOUN
ajiri-2103	342	3	to	to	ADP
ajiri-2103	342	4	advertising	advertising	NOUN
ajiri-2103	342	5	:	:	PUNCT
ajiri-2103	342	6	a	a	DET
ajiri-2103	342	7	saudi	saudi	ADJ
ajiri-2103	342	8	arabian	arabian	ADJ
ajiri-2103	342	9	perspective	perspective	NOUN
ajiri-2103	342	10	.	.	PUNCT
ajiri-2103	343	1	journal	journal	PROPN
ajiri-2103	343	2	of	of	ADP
ajiri-2103	343	3	islamic	islamic	PROPN
ajiri-2103	343	4	marketing	marketing	NOUN
ajiri-2103	343	5	,	,	PUNCT
ajiri-2103	343	6	6(2	6(2	NUM
ajiri-2103	343	7	)	)	PUNCT
ajiri-2103	343	8	,	,	PUNCT
ajiri-2103	343	9	166	166	NUM
ajiri-2103	343	10	-	-	SYM
ajiri-2103	343	11	187	187	NUM
ajiri-2103	343	12	.	.	PUNCT
ajiri-2103	344	1	al	al	PROPN
ajiri-2103	344	2	-	-	PUNCT
ajiri-2103	344	3	mousa	mousa	PROPN
ajiri-2103	344	4	,	,	PUNCT
ajiri-2103	344	5	m.	m.	NOUN
ajiri-2103	344	6	,	,	PUNCT
ajiri-2103	344	7	&	&	CCONJ
ajiri-2103	344	8	al	al	PROPN
ajiri-2103	344	9	-	-	PUNCT
ajiri-2103	344	10	adeem	adeem	PROPN
ajiri-2103	344	11	,	,	PUNCT
ajiri-2103	344	12	k.	k.	PROPN
ajiri-2103	344	13	r.	r.	PROPN
ajiri-2103	344	14	(	(	PUNCT
ajiri-2103	344	15	2017	2017	NUM
ajiri-2103	344	16	)	)	PUNCT
ajiri-2103	344	17	.	.	PUNCT
ajiri-2103	345	1	empirically	empirically	ADV
ajiri-2103	345	2	investigating	investigate	VERB
ajiri-2103	345	3	saudi	saudi	ADJ
ajiri-2103	345	4	arabian	arabian	ADJ
ajiri-2103	345	5	accountants	accountant	NOUN
ajiri-2103	345	6	’	'	PUNCT
ajiri-2103	345	7	readiness	readiness	NOUN
ajiri-2103	345	8	to	to	PART
ajiri-2103	345	9	implement	implement	VERB
ajiri-2103	345	10	ias	ias	PROPN
ajiri-2103	345	11	2	2	NUM
ajiri-2103	345	12	.	.	PUNCT
ajiri-2103	345	13	financial	financial	ADJ
ajiri-2103	345	14	markets	market	NOUN
ajiri-2103	345	15	,	,	PUNCT
ajiri-2103	345	16	institutions	institution	NOUN
ajiri-2103	345	17	and	and	CCONJ
ajiri-2103	345	18	risks	risk	NOUN
ajiri-2103	345	19	(	(	PUNCT
ajiri-2103	345	20	fmir	fmir	NOUN
ajiri-2103	345	21	)	)	PUNCT
ajiri-2103	345	22	,	,	PUNCT
ajiri-2103	345	23	1(3	1(3	NUM
ajiri-2103	345	24	)	)	PUNCT
ajiri-2103	345	25	.	.	PUNCT
ajiri-2103	346	1	aldosari	aldosari	PROPN
ajiri-2103	346	2	,	,	PUNCT
ajiri-2103	346	3	a.	a.	NOUN
ajiri-2103	346	4	m.	m.	NOUN
ajiri-2103	346	5	(	(	PUNCT
ajiri-2103	346	6	2017	2017	NUM
ajiri-2103	346	7	)	)	PUNCT
ajiri-2103	346	8	.	.	PUNCT
ajiri-2103	347	1	investigating	investigate	VERB
ajiri-2103	347	2	the	the	DET
ajiri-2103	347	3	awareness	awareness	NOUN
ajiri-2103	347	4	of	of	ADP
ajiri-2103	347	5	corporate	corporate	ADJ
ajiri-2103	347	6	social	social	ADJ
ajiri-2103	347	7	responsibility	responsibility	NOUN
ajiri-2103	347	8	(	(	PUNCT
ajiri-2103	347	9	csr	csr	NOUN
ajiri-2103	347	10	)	)	PUNCT
ajiri-2103	347	11	disclosure	disclosure	NOUN
ajiri-2103	347	12	and	and	CCONJ
ajiri-2103	347	13	practice	practice	NOUN
ajiri-2103	347	14	in	in	ADP
ajiri-2103	347	15	saudi	saudi	PROPN
ajiri-2103	347	16	arabia	arabia	PROPN
ajiri-2103	347	17	university	university	PROPN
ajiri-2103	347	18	of	of	ADP
ajiri-2103	347	19	reading	reading	PROPN
ajiri-2103	347	20	.	.	PUNCT
ajiri-2103	348	1	almansour	almansour	PROPN
ajiri-2103	348	2	,	,	PUNCT
ajiri-2103	348	3	m.	m.	NOUN
ajiri-2103	348	4	s.	s.	PROPN
ajiri-2103	348	5	(	(	PUNCT
ajiri-2103	348	6	2019	2019	NUM
ajiri-2103	348	7	)	)	PUNCT
ajiri-2103	348	8	.	.	PUNCT
ajiri-2103	349	1	challenges	challenge	NOUN
ajiri-2103	349	2	and	and	CCONJ
ajiri-2103	349	3	opportunities	opportunity	NOUN
ajiri-2103	349	4	from	from	ADP
ajiri-2103	349	5	adopting	adopt	VERB
ajiri-2103	349	6	ifrs	ifrs	NOUN
ajiri-2103	349	7	in	in	ADP
ajiri-2103	349	8	saudi	saudi	PROPN
ajiri-2103	349	9	arabia	arabia	PROPN
ajiri-2103	349	10	:	:	PUNCT
ajiri-2103	349	11	the	the	DET
ajiri-2103	349	12	case	case	NOUN
ajiri-2103	349	13	of	of	ADP
ajiri-2103	349	14	the	the	DET
ajiri-2103	349	15	banking	banking	NOUN
ajiri-2103	349	16	sector	sector	NOUN
ajiri-2103	349	17	.	.	PUNCT
ajiri-2103	350	1	nottingham	nottingham	PROPN
ajiri-2103	350	2	trent	trent	PROPN
ajiri-2103	350	3	university	university	PROPN
ajiri-2103	350	4	(	(	PUNCT
ajiri-2103	350	5	united	united	ADJ
ajiri-2103	350	6	kingdom	kingdom	PROPN
ajiri-2103	350	7	)	)	PUNCT
ajiri-2103	350	8	.	.	PUNCT
ajiri-2103	351	1	almusaad	almusaad	ADV
ajiri-2103	351	2	,	,	PUNCT
ajiri-2103	351	3	n.	n.	PROPN
ajiri-2103	351	4	s.	s.	PROPN
ajiri-2103	351	5	(	(	PUNCT
ajiri-2103	351	6	2021	2021	NUM
ajiri-2103	351	7	)	)	PUNCT
ajiri-2103	351	8	.	.	PUNCT
ajiri-2103	352	1	understanding	understand	VERB
ajiri-2103	352	2	the	the	DET
ajiri-2103	352	3	factors	factor	NOUN
ajiri-2103	352	4	that	that	PRON
ajiri-2103	352	5	influence	influence	VERB
ajiri-2103	352	6	the	the	DET
ajiri-2103	352	7	ifrs	ifrs	NOUN
ajiri-2103	352	8	adoption	adoption	NOUN
ajiri-2103	352	9	and	and	CCONJ
ajiri-2103	352	10	translation	translation	NOUN
ajiri-2103	352	11	from	from	ADP
ajiri-2103	352	12	a	a	DET
ajiri-2103	352	13	strong	strong	ADJ
ajiri-2103	352	14	structuration	structuration	NOUN
ajiri-2103	352	15	theory	theory	NOUN
ajiri-2103	352	16	perspective	perspective	PROPN
ajiri-2103	352	17	university	university	PROPN
ajiri-2103	352	18	of	of	ADP
ajiri-2103	352	19	essex	essex	PROPN
ajiri-2103	352	20	.	.	PUNCT
ajiri-2103	353	1	alqahtani	alqahtani	PROPN
ajiri-2103	353	2	,	,	PUNCT
ajiri-2103	353	3	r.	r.	PROPN
ajiri-2103	353	4	t.	t.	PROPN
ajiri-2103	353	5	(	(	PUNCT
ajiri-2103	353	6	2012	2012	NUM
ajiri-2103	353	7	)	)	PUNCT
ajiri-2103	353	8	.	.	PUNCT
ajiri-2103	354	1	social	social	ADJ
ajiri-2103	354	2	change	change	NOUN
ajiri-2103	354	3	and	and	CCONJ
ajiri-2103	354	4	women	woman	NOUN
ajiri-2103	354	5	’s	’s	PART
ajiri-2103	354	6	work	work	NOUN
ajiri-2103	354	7	across	across	ADP
ajiri-2103	354	8	three	three	NUM
ajiri-2103	354	9	generations	generation	NOUN
ajiri-2103	354	10	in	in	ADP
ajiri-2103	354	11	abha	abha	NOUN
ajiri-2103	354	12	,	,	PUNCT
ajiri-2103	354	13	saudi	saudi	PROPN
ajiri-2103	354	14	arabia	arabia	PROPN
ajiri-2103	354	15	.	.	PUNCT
ajiri-2103	355	1	university	university	NOUN
ajiri-2103	355	2	of	of	ADP
ajiri-2103	355	3	surrey	surrey	PROPN
ajiri-2103	355	4	(	(	PUNCT
ajiri-2103	355	5	united	united	ADJ
ajiri-2103	355	6	kingdom	kingdom	PROPN
ajiri-2103	355	7	)	)	PUNCT
ajiri-2103	355	8	.	.	PUNCT
ajiri-2103	356	1	alyammahi	alyammahi	PROPN
ajiri-2103	356	2	,	,	PUNCT
ajiri-2103	356	3	f.	f.	PROPN
ajiri-2103	356	4	m.	m.	PROPN
ajiri-2103	356	5	s.	s.	PROPN
ajiri-2103	356	6	h.	h.	PROPN
ajiri-2103	356	7	(	(	PUNCT
ajiri-2103	356	8	2013	2013	NUM
ajiri-2103	356	9	)	)	PUNCT
ajiri-2103	356	10	.	.	PUNCT
ajiri-2103	357	1	global	global	ADJ
ajiri-2103	357	2	financial	financial	ADJ
ajiri-2103	357	3	crisis	crisis	NOUN
ajiri-2103	357	4	:	:	PUNCT
ajiri-2103	357	5	a	a	DET
ajiri-2103	357	6	survey	survey	NOUN
ajiri-2103	357	7	on	on	ADP
ajiri-2103	357	8	the	the	DET
ajiri-2103	357	9	adoption	adoption	NOUN
ajiri-2103	357	10	of	of	ADP
ajiri-2103	357	11	international	international	ADJ
ajiri-2103	357	12	financial	financial	ADJ
ajiri-2103	357	13	reporting	reporting	NOUN
ajiri-2103	357	14	standards	standard	NOUN
ajiri-2103	357	15	(	(	PUNCT
ajiri-2103	357	16	ifrs	ifrs	NOUN
ajiri-2103	357	17	)	)	PUNCT
ajiri-2103	357	18	in	in	ADP
ajiri-2103	357	19	the	the	DET
ajiri-2103	357	20	united	united	PROPN
ajiri-2103	357	21	arab	arab	PROPN
ajiri-2103	357	22	emirates	emirates	PROPN
ajiri-2103	357	23	the	the	DET
ajiri-2103	357	24	british	british	PROPN
ajiri-2103	357	25	university	university	PROPN
ajiri-2103	357	26	in	in	ADP
ajiri-2103	357	27	dubai	dubai	PROPN
ajiri-2103	357	28	(	(	PUNCT
ajiri-2103	357	29	buid	buid	NOUN
ajiri-2103	357	30	)	)	PUNCT
ajiri-2103	357	31	]	]	PUNCT
ajiri-2103	357	32	.	.	PUNCT
ajiri-2103	358	1	bakr	bakr	PROPN
ajiri-2103	358	2	,	,	PUNCT
ajiri-2103	358	3	s.	s.	PROPN
ajiri-2103	358	4	a.	a.	PROPN
ajiri-2103	358	5	,	,	PUNCT
ajiri-2103	358	6	&	&	CCONJ
ajiri-2103	358	7	napier	napier	PROPN
ajiri-2103	358	8	,	,	PUNCT
ajiri-2103	358	9	c.	c.	PROPN
ajiri-2103	358	10	j.	j.	PROPN
ajiri-2103	358	11	(	(	PUNCT
ajiri-2103	358	12	2022	2022	NUM
ajiri-2103	358	13	)	)	PUNCT
ajiri-2103	358	14	.	.	PUNCT
ajiri-2103	359	1	adopting	adopt	VERB
ajiri-2103	359	2	the	the	DET
ajiri-2103	359	3	international	international	ADJ
ajiri-2103	359	4	financial	financial	ADJ
ajiri-2103	359	5	reporting	reporting	NOUN
ajiri-2103	359	6	standard	standard	NOUN
ajiri-2103	359	7	for	for	ADP
ajiri-2103	359	8	small	small	ADJ
ajiri-2103	359	9	and	and	CCONJ
ajiri-2103	359	10	medium	medium	ADJ
ajiri-2103	359	11	-	-	PUNCT
ajiri-2103	359	12	sized	sized	ADJ
ajiri-2103	359	13	entities	entity	NOUN
ajiri-2103	359	14	in	in	ADP
ajiri-2103	359	15	saudi	saudi	PROPN
ajiri-2103	359	16	arabia	arabia	PROPN
ajiri-2103	359	17	.	.	PUNCT
ajiri-2103	360	1	journal	journal	PROPN
ajiri-2103	360	2	of	of	ADP
ajiri-2103	360	3	economic	economic	ADJ
ajiri-2103	360	4	and	and	CCONJ
ajiri-2103	360	5	administrative	administrative	ADJ
ajiri-2103	360	6	sciences	science	NOUN
ajiri-2103	360	7	,	,	PUNCT
ajiri-2103	360	8	38(1	38(1	NUM
ajiri-2103	360	9	)	)	PUNCT
ajiri-2103	360	10	,	,	PUNCT
ajiri-2103	360	11	18	18	NUM
ajiri-2103	360	12	-	-	SYM
ajiri-2103	360	13	40	40	NUM
ajiri-2103	360	14	.	.	PUNCT
ajiri-2103	361	1	ball	ball	PROPN
ajiri-2103	361	2	,	,	PUNCT
ajiri-2103	361	3	r.	r.	PROPN
ajiri-2103	361	4	(	(	PUNCT
ajiri-2103	361	5	2006	2006	NUM
ajiri-2103	361	6	)	)	PUNCT
ajiri-2103	361	7	.	.	PUNCT
ajiri-2103	362	1	international	international	ADJ
ajiri-2103	362	2	financial	financial	ADJ
ajiri-2103	362	3	reporting	reporting	NOUN
ajiri-2103	362	4	standards	standard	NOUN
ajiri-2103	362	5	(	(	PUNCT
ajiri-2103	362	6	ifrs	ifrs	PROPN
ajiri-2103	362	7	):	):	PUNCT
ajiri-2103	362	8	pros	pro	NOUN
ajiri-2103	362	9	and	and	CCONJ
ajiri-2103	362	10	cons	con	NOUN
ajiri-2103	362	11	for	for	ADP
ajiri-2103	362	12	investors	investor	NOUN
ajiri-2103	362	13	.	.	PUNCT
ajiri-2103	363	1	accounting	accounting	NOUN
ajiri-2103	363	2	and	and	CCONJ
ajiri-2103	363	3	business	business	NOUN
ajiri-2103	363	4	research	research	NOUN
ajiri-2103	363	5	,	,	PUNCT
ajiri-2103	363	6	36(sup1	36(sup1	NUM
ajiri-2103	363	7	)	)	PUNCT
ajiri-2103	363	8	,	,	PUNCT
ajiri-2103	363	9	5	5	NUM
ajiri-2103	363	10	-	-	SYM
ajiri-2103	363	11	27	27	NUM
ajiri-2103	363	12	.	.	PUNCT
ajiri-2103	364	1	bhatt	bhatt	PROPN
ajiri-2103	364	2	,	,	PUNCT
ajiri-2103	364	3	a.	a.	PROPN
ajiri-2103	364	4	h.	h.	PROPN
ajiri-2103	364	5	,	,	PUNCT
ajiri-2103	364	6	zhang	zhang	PROPN
ajiri-2103	364	7	,	,	PUNCT
ajiri-2103	364	8	y.	y.	PROPN
ajiri-2103	364	9	,	,	PUNCT
ajiri-2103	364	10	&	&	CCONJ
ajiri-2103	364	11	heath	heath	PROPN
ajiri-2103	364	12	,	,	PUNCT
ajiri-2103	364	13	g.	g.	PROPN
ajiri-2103	364	14	(	(	PUNCT
ajiri-2103	364	15	2020	2020	NUM
ajiri-2103	364	16	)	)	PUNCT
ajiri-2103	364	17	.	.	PUNCT
ajiri-2103	365	1	bio	bio	ADJ
ajiri-2103	365	2	-	-	PUNCT
ajiri-2103	365	3	oil	oil	NOUN
ajiri-2103	365	4	coprocessing	coprocessing	NOUN
ajiri-2103	365	5	can	can	AUX
ajiri-2103	365	6	substantially	substantially	ADV
ajiri-2103	365	7	contribute	contribute	VERB
ajiri-2103	365	8	to	to	ADP
ajiri-2103	365	9	renewable	renewable	ADJ
ajiri-2103	365	10	fuel	fuel	NOUN
ajiri-2103	365	11	production	production	NOUN
ajiri-2103	365	12	potential	potential	NOUN
ajiri-2103	365	13	and	and	CCONJ
ajiri-2103	365	14	meet	meet	VERB
ajiri-2103	365	15	air	air	NOUN
ajiri-2103	365	16	quality	quality	NOUN
ajiri-2103	365	17	standards	standard	NOUN
ajiri-2103	365	18	.	.	PUNCT
ajiri-2103	366	1	applied	apply	VERB
ajiri-2103	366	2	energy	energy	NOUN
ajiri-2103	366	3	,	,	PUNCT
ajiri-2103	366	4	268	268	NUM
ajiri-2103	366	5	,	,	PUNCT
ajiri-2103	366	6	114937	114937	NUM
ajiri-2103	366	7	.	.	PUNCT
ajiri-2103	367	1	bird	bird	NOUN
ajiri-2103	367	2	,	,	PUNCT
ajiri-2103	367	3	d.	d.	PROPN
ajiri-2103	367	4	k.	k.	PROPN
ajiri-2103	367	5	(	(	PUNCT
ajiri-2103	367	6	2009	2009	NUM
ajiri-2103	367	7	)	)	PUNCT
ajiri-2103	367	8	.	.	PUNCT
ajiri-2103	368	1	the	the	DET
ajiri-2103	368	2	use	use	NOUN
ajiri-2103	368	3	of	of	ADP
ajiri-2103	368	4	questionnaires	questionnaire	NOUN
ajiri-2103	368	5	for	for	ADP
ajiri-2103	368	6	acquiring	acquire	VERB
ajiri-2103	368	7	information	information	NOUN
ajiri-2103	368	8	on	on	ADP
ajiri-2103	368	9	public	public	ADJ
ajiri-2103	368	10	perception	perception	NOUN
ajiri-2103	368	11	of	of	ADP
ajiri-2103	368	12	natural	natural	ADJ
ajiri-2103	368	13	hazards	hazard	NOUN
ajiri-2103	368	14	and	and	CCONJ
ajiri-2103	368	15	risk	risk	NOUN
ajiri-2103	368	16	mitigation	mitigation	NOUN
ajiri-2103	368	17	–	–	PUNCT
ajiri-2103	368	18	a	a	DET
ajiri-2103	368	19	review	review	NOUN
ajiri-2103	368	20	of	of	ADP
ajiri-2103	368	21	current	current	ADJ
ajiri-2103	368	22	knowledge	knowledge	NOUN
ajiri-2103	368	23	and	and	CCONJ
ajiri-2103	368	24	practice	practice	NOUN
ajiri-2103	368	25	.	.	PUNCT
ajiri-2103	369	1	natural	natural	ADJ
ajiri-2103	369	2	hazards	hazard	NOUN
ajiri-2103	369	3	and	and	CCONJ
ajiri-2103	369	4	earth	earth	NOUN
ajiri-2103	369	5	system	system	NOUN
ajiri-2103	369	6	sciences	science	NOUN
ajiri-2103	369	7	,	,	PUNCT
ajiri-2103	369	8	9(4	9(4	NUM
ajiri-2103	369	9	)	)	PUNCT
ajiri-2103	369	10	,	,	PUNCT
ajiri-2103	369	11	1307	1307	NUM
ajiri-2103	369	12	-	-	SYM
ajiri-2103	369	13	1325	1325	NUM
ajiri-2103	369	14	.	.	PUNCT
ajiri-2103	370	1	botzem	botzem	PROPN
ajiri-2103	370	2	,	,	PUNCT
ajiri-2103	370	3	s.	s.	PROPN
ajiri-2103	370	4	(	(	PUNCT
ajiri-2103	370	5	2012	2012	NUM
ajiri-2103	370	6	)	)	PUNCT
ajiri-2103	370	7	.	.	PUNCT
ajiri-2103	371	1	the	the	DET
ajiri-2103	371	2	politics	politic	NOUN
ajiri-2103	371	3	of	of	ADP
ajiri-2103	371	4	accounting	accounting	NOUN
ajiri-2103	371	5	regulation	regulation	NOUN
ajiri-2103	371	6	:	:	PUNCT
ajiri-2103	371	7	organizing	organize	VERB
ajiri-2103	371	8	transnational	transnational	ADJ
ajiri-2103	371	9	standard	standard	ADJ
ajiri-2103	371	10	setting	setting	NOUN
ajiri-2103	371	11	in	in	ADP
ajiri-2103	371	12	financial	financial	ADJ
ajiri-2103	371	13	reporting	reporting	NOUN
ajiri-2103	371	14	.	.	PUNCT
ajiri-2103	372	1	edward	edward	PROPN
ajiri-2103	372	2	elgar	elgar	PROPN
ajiri-2103	372	3	publishing	publishing	PROPN
ajiri-2103	372	4	.	.	PUNCT
ajiri-2103	373	1	callao	callao	PROPN
ajiri-2103	373	2	,	,	PUNCT
ajiri-2103	373	3	s.	s.	PROPN
ajiri-2103	373	4	,	,	PUNCT
ajiri-2103	373	5	jarne	jarne	PROPN
ajiri-2103	373	6	,	,	PUNCT
ajiri-2103	373	7	j.	j.	PROPN
ajiri-2103	373	8	i.	i.	PROPN
ajiri-2103	373	9	,	,	PUNCT
ajiri-2103	373	10	&	&	CCONJ
ajiri-2103	373	11	laínez	laínez	PROPN
ajiri-2103	373	12	,	,	PUNCT
ajiri-2103	373	13	j.	j.	PROPN
ajiri-2103	373	14	a.	a.	PROPN
ajiri-2103	373	15	(	(	PUNCT
ajiri-2103	373	16	2007	2007	NUM
ajiri-2103	373	17	)	)	PUNCT
ajiri-2103	373	18	.	.	PUNCT
ajiri-2103	374	1	adoption	adoption	NOUN
ajiri-2103	374	2	of	of	ADP
ajiri-2103	374	3	ifrs	ifrs	PROPN
ajiri-2103	374	4	in	in	ADP
ajiri-2103	374	5	spain	spain	PROPN
ajiri-2103	374	6	:	:	PUNCT
ajiri-2103	374	7	effect	effect	NOUN
ajiri-2103	374	8	on	on	ADP
ajiri-2103	374	9	the	the	DET
ajiri-2103	374	10	comparability	comparability	NOUN
ajiri-2103	374	11	and	and	CCONJ
ajiri-2103	374	12	relevance	relevance	NOUN
ajiri-2103	374	13	of	of	ADP
ajiri-2103	374	14	financial	financial	ADJ
ajiri-2103	374	15	reporting	reporting	NOUN
ajiri-2103	374	16	.	.	PUNCT
ajiri-2103	375	1	journal	journal	NOUN
ajiri-2103	375	2	of	of	ADP
ajiri-2103	375	3	international	international	ADJ
ajiri-2103	375	4	accounting	accounting	NOUN
ajiri-2103	375	5	,	,	PUNCT
ajiri-2103	375	6	auditing	auditing	NOUN
ajiri-2103	375	7	and	and	CCONJ
ajiri-2103	375	8	taxation	taxation	NOUN
ajiri-2103	375	9	,	,	PUNCT
ajiri-2103	375	10	16(2	16(2	NUM
ajiri-2103	375	11	)	)	PUNCT
ajiri-2103	375	12	,	,	PUNCT
ajiri-2103	375	13	148	148	NUM
ajiri-2103	375	14	-	-	SYM
ajiri-2103	375	15	178	178	NUM
ajiri-2103	375	16	.	.	PUNCT
ajiri-2103	376	1	ebaid	ebaid	PROPN
ajiri-2103	376	2	,	,	PUNCT
ajiri-2103	376	3	i.	i.	PROPN
ajiri-2103	376	4	e.-s	e.-s	PROPN
ajiri-2103	376	5	.	.	PUNCT
ajiri-2103	377	1	(	(	PUNCT
ajiri-2103	377	2	2021	2021	NUM
ajiri-2103	377	3	)	)	PUNCT
ajiri-2103	377	4	.	.	PUNCT
ajiri-2103	378	1	incorporating	incorporate	VERB
ajiri-2103	378	2	international	international	ADJ
ajiri-2103	378	3	financial	financial	ADJ
ajiri-2103	378	4	reporting	reporting	NOUN
ajiri-2103	378	5	standards	standard	NOUN
ajiri-2103	378	6	(	(	PUNCT
ajiri-2103	378	7	ifrs	ifrs	NOUN
ajiri-2103	378	8	)	)	PUNCT
ajiri-2103	378	9	into	into	ADP
ajiri-2103	378	10	accounting	accounting	NOUN
ajiri-2103	378	11	curricula	curricula	NOUN
ajiri-2103	378	12	:	:	PUNCT
ajiri-2103	378	13	perceptions	perception	NOUN
ajiri-2103	378	14	of	of	ADP
ajiri-2103	378	15	undergraduate	undergraduate	ADJ
ajiri-2103	378	16	accounting	accounting	NOUN
ajiri-2103	378	17	students	student	NOUN
ajiri-2103	378	18	in	in	ADP
ajiri-2103	378	19	saudi	saudi	ADJ
ajiri-2103	378	20	universities	university	NOUN
ajiri-2103	378	21	.	.	PUNCT
ajiri-2103	379	1	journal	journal	PROPN
ajiri-2103	379	2	of	of	ADP
ajiri-2103	379	3	advanced	advanced	ADJ
ajiri-2103	379	4	research	research	NOUN
ajiri-2103	379	5	in	in	ADP
ajiri-2103	379	6	economics	economic	NOUN
ajiri-2103	379	7	and	and	CCONJ
ajiri-2103	379	8	administrative	administrative	ADJ
ajiri-2103	379	9	sciences	science	NOUN
ajiri-2103	379	10	,	,	PUNCT
ajiri-2103	379	11	2(2	2(2	NUM
ajiri-2103	379	12	)	)	PUNCT
ajiri-2103	379	13	,	,	PUNCT
ajiri-2103	379	14	1	1	NUM
ajiri-2103	379	15	-	-	SYM
ajiri-2103	379	16	15	15	NUM
ajiri-2103	379	17	.	.	PUNCT
ajiri-2103	380	1	elmghaamez	elmghaamez	NOUN
ajiri-2103	380	2	,	,	PUNCT
ajiri-2103	380	3	i.	i.	PROPN
ajiri-2103	380	4	k.	k.	PROPN
ajiri-2103	380	5	(	(	PUNCT
ajiri-2103	380	6	2019	2019	NUM
ajiri-2103	380	7	)	)	PUNCT
ajiri-2103	380	8	.	.	PUNCT
ajiri-2103	381	1	antecedents	antecedent	NOUN
ajiri-2103	381	2	and	and	CCONJ
ajiri-2103	381	3	consequences	consequence	NOUN
ajiri-2103	381	4	of	of	ADP
ajiri-2103	381	5	the	the	DET
ajiri-2103	381	6	worldwide	worldwide	ADJ
ajiri-2103	381	7	diffusion	diffusion	NOUN
ajiri-2103	381	8	of	of	ADP
ajiri-2103	381	9	accounting	accounting	NOUN
ajiri-2103	381	10	innovations	innovation	NOUN
ajiri-2103	381	11	:	:	PUNCT
ajiri-2103	381	12	the	the	DET
ajiri-2103	381	13	case	case	NOUN
ajiri-2103	381	14	of	of	ADP
ajiri-2103	381	15	international	international	ADJ
ajiri-2103	381	16	accounting	accounting	NOUN
ajiri-2103	381	17	and	and	CCONJ
ajiri-2103	381	18	auditing	auditing	NOUN
ajiri-2103	381	19	pa	pa	PROPN
ajiri-2103	381	20	ge	ge	PROPN
ajiri-2103	381	21	57	57	NUM
ajiri-2103	381	22	https://journals.e-palli.com/home/index.php/ajiri	https://journals.e-palli.com/home/index.php/ajiri	PROPN
ajiri-2103	381	23	am	be	AUX
ajiri-2103	381	24	.	.	PUNCT
ajiri-2103	382	1	j.	j.	PROPN
ajiri-2103	382	2	interdiscip	interdiscip	PROPN
ajiri-2103	382	3	.	.	PUNCT
ajiri-2103	383	1	res	re	NOUN
ajiri-2103	383	2	.	.	PUNCT
ajiri-2103	384	1	innov	innov	PROPN
ajiri-2103	384	2	.	.	PUNCT
ajiri-2103	385	1	2(4	2(4	NUM
ajiri-2103	385	2	)	)	PUNCT
ajiri-2103	385	3	47	47	NUM
ajiri-2103	385	4	-	-	SYM
ajiri-2103	385	5	57	57	NUM
ajiri-2103	385	6	2023	2023	NUM
ajiri-2103	385	7	standards	standard	NOUN
ajiri-2103	385	8	university	university	PROPN
ajiri-2103	385	9	of	of	ADP
ajiri-2103	385	10	huddersfield	huddersfield	PROPN
ajiri-2103	385	11	]	]	PUNCT
ajiri-2103	385	12	.	.	PUNCT
ajiri-2103	386	1	emmanuel	emmanuel	PROPN
ajiri-2103	386	2	iatridis	iatridis	PROPN
ajiri-2103	386	3	,	,	PUNCT
ajiri-2103	386	4	g.	g.	PROPN
ajiri-2103	386	5	(	(	PUNCT
ajiri-2103	386	6	2012	2012	NUM
ajiri-2103	386	7	)	)	PUNCT
ajiri-2103	386	8	.	.	PUNCT
ajiri-2103	387	1	voluntary	voluntary	ADJ
ajiri-2103	387	2	ifrs	ifrs	PROPN
ajiri-2103	387	3	disclosures	disclosure	NOUN
ajiri-2103	387	4	:	:	PUNCT
ajiri-2103	387	5	evidence	evidence	NOUN
ajiri-2103	387	6	from	from	ADP
ajiri-2103	387	7	the	the	DET
ajiri-2103	387	8	transition	transition	NOUN
ajiri-2103	387	9	from	from	ADP
ajiri-2103	387	10	uk	uk	PROPN
ajiri-2103	387	11	gaap	gaap	PROPN
ajiri-2103	387	12	to	to	PART
ajiri-2103	387	13	ifrss	ifrss	VERB
ajiri-2103	387	14	.	.	PUNCT
ajiri-2103	388	1	managerial	managerial	ADJ
ajiri-2103	388	2	auditing	auditing	NOUN
ajiri-2103	388	3	journal	journal	NOUN
ajiri-2103	388	4	,	,	PUNCT
ajiri-2103	388	5	27(6	27(6	NUM
ajiri-2103	388	6	)	)	PUNCT
ajiri-2103	388	7	,	,	PUNCT
ajiri-2103	388	8	573	573	NUM
ajiri-2103	388	9	-	-	SYM
ajiri-2103	388	10	597	597	NUM
ajiri-2103	388	11	.	.	PUNCT
ajiri-2103	389	1	forsyth	forsyth	NOUN
ajiri-2103	389	2	,	,	PUNCT
ajiri-2103	389	3	t.	t.	PROPN
ajiri-2103	389	4	b.	b.	PROPN
ajiri-2103	389	5	,	,	PUNCT
ajiri-2103	389	6	witmer	witmer	PROPN
ajiri-2103	389	7	,	,	PUNCT
ajiri-2103	389	8	p.	p.	PROPN
ajiri-2103	389	9	r.	r.	PROPN
ajiri-2103	389	10	,	,	PUNCT
ajiri-2103	389	11	&	&	CCONJ
ajiri-2103	389	12	dugan	dugan	PROPN
ajiri-2103	389	13	,	,	PUNCT
ajiri-2103	389	14	m.	m.	NOUN
ajiri-2103	389	15	t.	t.	PROPN
ajiri-2103	389	16	(	(	PUNCT
ajiri-2103	389	17	2005	2005	NUM
ajiri-2103	389	18	)	)	PUNCT
ajiri-2103	389	19	.	.	PUNCT
ajiri-2103	390	1	accounting	accounting	NOUN
ajiri-2103	390	2	standards	standard	NOUN
ajiri-2103	390	3	setting	set	VERB
ajiri-2103	390	4	:	:	PUNCT
ajiri-2103	390	5	inconsistencies	inconsistency	NOUN
ajiri-2103	390	6	in	in	ADP
ajiri-2103	390	7	existing	exist	VERB
ajiri-2103	390	8	gaap	gaap	NOUN
ajiri-2103	390	9	.	.	PUNCT
ajiri-2103	391	1	the	the	DET
ajiri-2103	391	2	cpa	cpa	PROPN
ajiri-2103	391	3	journal	journal	NOUN
ajiri-2103	391	4	,	,	PUNCT
ajiri-2103	391	5	75(5	75(5	NUM
ajiri-2103	391	6	)	)	PUNCT
ajiri-2103	391	7	,	,	PUNCT
ajiri-2103	391	8	28	28	NUM
ajiri-2103	391	9	.	.	PUNCT
ajiri-2103	391	10	french	french	PROPN
ajiri-2103	391	11	,	,	PUNCT
ajiri-2103	391	12	k.	k.	PROPN
ajiri-2103	391	13	,	,	PUNCT
ajiri-2103	391	14	baily	baily	PROPN
ajiri-2103	391	15	,	,	PUNCT
ajiri-2103	391	16	m.	m.	NOUN
ajiri-2103	391	17	,	,	PUNCT
ajiri-2103	391	18	campbell	campbell	PROPN
ajiri-2103	391	19	,	,	PUNCT
ajiri-2103	391	20	j.	j.	PROPN
ajiri-2103	391	21	,	,	PUNCT
ajiri-2103	391	22	cochrane	cochrane	PROPN
ajiri-2103	391	23	,	,	PUNCT
ajiri-2103	391	24	j.	j.	PROPN
ajiri-2103	391	25	,	,	PUNCT
ajiri-2103	391	26	diamond	diamond	PROPN
ajiri-2103	391	27	,	,	PUNCT
ajiri-2103	391	28	d.	d.	PROPN
ajiri-2103	391	29	,	,	PUNCT
ajiri-2103	391	30	duffie	duffie	PROPN
ajiri-2103	391	31	,	,	PUNCT
ajiri-2103	391	32	d.	d.	PROPN
ajiri-2103	391	33	,	,	PUNCT
ajiri-2103	391	34	kashyap	kashyap	PROPN
ajiri-2103	391	35	,	,	PUNCT
ajiri-2103	391	36	a.	a.	PROPN
ajiri-2103	391	37	,	,	PUNCT
ajiri-2103	391	38	mishkin	mishkin	PROPN
ajiri-2103	391	39	,	,	PUNCT
ajiri-2103	391	40	f.	f.	PROPN
ajiri-2103	391	41	,	,	PUNCT
ajiri-2103	391	42	rajan	rajan	PROPN
ajiri-2103	391	43	,	,	PUNCT
ajiri-2103	391	44	r.	r.	PROPN
ajiri-2103	391	45	,	,	PUNCT
ajiri-2103	391	46	&	&	CCONJ
ajiri-2103	391	47	scharfstein	scharfstein	PROPN
ajiri-2103	391	48	,	,	PUNCT
ajiri-2103	391	49	d.	d.	PROPN
ajiri-2103	391	50	(	(	PUNCT
ajiri-2103	391	51	2010	2010	NUM
ajiri-2103	391	52	)	)	PUNCT
ajiri-2103	391	53	.	.	PUNCT
ajiri-2103	392	1	the	the	DET
ajiri-2103	392	2	squam	squam	PROPN
ajiri-2103	392	3	lake	lake	PROPN
ajiri-2103	392	4	report	report	PROPN
ajiri-2103	392	5	:	:	PUNCT
ajiri-2103	392	6	fixing	fix	VERB
ajiri-2103	392	7	the	the	DET
ajiri-2103	392	8	financial	financial	ADJ
ajiri-2103	392	9	system	system	NOUN
ajiri-2103	392	10	.	.	PUNCT
ajiri-2103	393	1	journal	journal	PROPN
ajiri-2103	393	2	of	of	ADP
ajiri-2103	393	3	applied	apply	VERB
ajiri-2103	393	4	corporate	corporate	ADJ
ajiri-2103	393	5	finance	finance	NOUN
ajiri-2103	393	6	,	,	PUNCT
ajiri-2103	393	7	22(3	22(3	NUM
ajiri-2103	393	8	)	)	PUNCT
ajiri-2103	393	9	,	,	PUNCT
ajiri-2103	393	10	8	8	NUM
ajiri-2103	393	11	-	-	SYM
ajiri-2103	393	12	21	21	NUM
ajiri-2103	393	13	.	.	PUNCT
ajiri-2103	394	1	haniffa	haniffa	PROPN
ajiri-2103	394	2	,	,	PUNCT
ajiri-2103	394	3	r.	r.	PROPN
ajiri-2103	394	4	,	,	PUNCT
ajiri-2103	394	5	&	&	CCONJ
ajiri-2103	394	6	hudaib	hudaib	PROPN
ajiri-2103	394	7	,	,	PUNCT
ajiri-2103	394	8	m.	m.	NOUN
ajiri-2103	394	9	(	(	PUNCT
ajiri-2103	394	10	2007	2007	NUM
ajiri-2103	394	11	)	)	PUNCT
ajiri-2103	394	12	.	.	PUNCT
ajiri-2103	395	1	locating	locate	VERB
ajiri-2103	395	2	audit	audit	NOUN
ajiri-2103	395	3	expectations	expectation	NOUN
ajiri-2103	395	4	gap	gap	NOUN
ajiri-2103	395	5	within	within	ADP
ajiri-2103	395	6	a	a	DET
ajiri-2103	395	7	cultural	cultural	ADJ
ajiri-2103	395	8	context	context	NOUN
ajiri-2103	395	9	:	:	PUNCT
ajiri-2103	395	10	the	the	DET
ajiri-2103	395	11	case	case	NOUN
ajiri-2103	395	12	of	of	ADP
ajiri-2103	395	13	saudi	saudi	PROPN
ajiri-2103	395	14	arabia	arabia	PROPN
ajiri-2103	395	15	.	.	PUNCT
ajiri-2103	396	1	journal	journal	PROPN
ajiri-2103	396	2	of	of	ADP
ajiri-2103	396	3	international	international	ADJ
ajiri-2103	396	4	accounting	accounting	NOUN
ajiri-2103	396	5	,	,	PUNCT
ajiri-2103	396	6	auditing	auditing	NOUN
ajiri-2103	396	7	and	and	CCONJ
ajiri-2103	396	8	taxation	taxation	NOUN
ajiri-2103	396	9	,	,	PUNCT
ajiri-2103	396	10	16(2	16(2	NUM
ajiri-2103	396	11	)	)	PUNCT
ajiri-2103	396	12	,	,	PUNCT
ajiri-2103	396	13	179	179	NUM
ajiri-2103	396	14	-	-	SYM
ajiri-2103	396	15	206	206	NUM
ajiri-2103	396	16	.	.	PUNCT
ajiri-2103	397	1	iatridis	iatridis	PROPN
ajiri-2103	397	2	,	,	PUNCT
ajiri-2103	397	3	g.	g.	PROPN
ajiri-2103	397	4	,	,	PUNCT
ajiri-2103	397	5	&	&	CCONJ
ajiri-2103	397	6	alexakis	alexakis	PROPN
ajiri-2103	397	7	,	,	PUNCT
ajiri-2103	397	8	p.	p.	NOUN
ajiri-2103	397	9	(	(	PUNCT
ajiri-2103	397	10	2012	2012	NUM
ajiri-2103	397	11	)	)	PUNCT
ajiri-2103	397	12	.	.	PUNCT
ajiri-2103	398	1	evidence	evidence	NOUN
ajiri-2103	398	2	of	of	ADP
ajiri-2103	398	3	voluntary	voluntary	ADJ
ajiri-2103	398	4	accounting	accounting	NOUN
ajiri-2103	398	5	disclosures	disclosure	NOUN
ajiri-2103	398	6	in	in	ADP
ajiri-2103	398	7	the	the	DET
ajiri-2103	398	8	athens	athens	PROPN
ajiri-2103	398	9	stock	stock	NOUN
ajiri-2103	398	10	market	market	NOUN
ajiri-2103	398	11	.	.	PUNCT
ajiri-2103	399	1	review	review	NOUN
ajiri-2103	399	2	of	of	ADP
ajiri-2103	399	3	accounting	accounting	NOUN
ajiri-2103	399	4	and	and	CCONJ
ajiri-2103	399	5	finance	finance	NOUN
ajiri-2103	399	6	,	,	PUNCT
ajiri-2103	399	7	11(1	11(1	NUM
ajiri-2103	399	8	)	)	PUNCT
ajiri-2103	399	9	,	,	PUNCT
ajiri-2103	399	10	73	73	NUM
ajiri-2103	399	11	-	-	SYM
ajiri-2103	399	12	92	92	NUM
ajiri-2103	399	13	.	.	PUNCT
ajiri-2103	400	1	ijiri	ijiri	PROPN
ajiri-2103	400	2	,	,	PUNCT
ajiri-2103	400	3	y.	y.	PROPN
ajiri-2103	400	4	(	(	PUNCT
ajiri-2103	400	5	2005	2005	NUM
ajiri-2103	400	6	)	)	PUNCT
ajiri-2103	400	7	.	.	PUNCT
ajiri-2103	401	1	us	we	PRON
ajiri-2103	401	2	accounting	accounting	NOUN
ajiri-2103	401	3	standards	standard	NOUN
ajiri-2103	401	4	and	and	CCONJ
ajiri-2103	401	5	their	their	PRON
ajiri-2103	401	6	environment	environment	NOUN
ajiri-2103	401	7	:	:	PUNCT
ajiri-2103	401	8	a	a	DET
ajiri-2103	401	9	dualistic	dualistic	ADJ
ajiri-2103	401	10	study	study	NOUN
ajiri-2103	401	11	of	of	ADP
ajiri-2103	401	12	their	their	PRON
ajiri-2103	401	13	75	75	NUM
ajiri-2103	401	14	-	-	PUNCT
ajiri-2103	401	15	years	year	NOUN
ajiri-2103	401	16	of	of	ADP
ajiri-2103	401	17	transition	transition	NOUN
ajiri-2103	401	18	.	.	PUNCT
ajiri-2103	402	1	journal	journal	NOUN
ajiri-2103	402	2	of	of	ADP
ajiri-2103	402	3	accounting	accounting	NOUN
ajiri-2103	402	4	and	and	CCONJ
ajiri-2103	402	5	public	public	ADJ
ajiri-2103	402	6	policy	policy	NOUN
ajiri-2103	402	7	,	,	PUNCT
ajiri-2103	402	8	24(4	24(4	NUM
ajiri-2103	402	9	)	)	PUNCT
ajiri-2103	402	10	,	,	PUNCT
ajiri-2103	402	11	255	255	NUM
ajiri-2103	402	12	-	-	SYM
ajiri-2103	402	13	279	279	NUM
ajiri-2103	402	14	.	.	PUNCT
ajiri-2103	403	1	jalal	jalal	PROPN
ajiri-2103	403	2	,	,	PUNCT
ajiri-2103	403	3	z.	z.	PROPN
ajiri-2103	403	4	(	(	PUNCT
ajiri-2103	403	5	2019	2019	NUM
ajiri-2103	403	6	)	)	PUNCT
ajiri-2103	403	7	.	.	PUNCT
ajiri-2103	404	1	evaluation	evaluation	NOUN
ajiri-2103	404	2	of	of	ADP
ajiri-2103	404	3	the	the	DET
ajiri-2103	404	4	impact	impact	NOUN
ajiri-2103	404	5	of	of	ADP
ajiri-2103	404	6	international	international	ADJ
ajiri-2103	404	7	financial	financial	ADJ
ajiri-2103	404	8	reporting	reporting	NOUN
ajiri-2103	404	9	standards	standard	NOUN
ajiri-2103	404	10	on	on	ADP
ajiri-2103	404	11	value	value	NOUN
ajiri-2103	404	12	relevance	relevance	NOUN
ajiri-2103	404	13	northcentral	northcentral	PROPN
ajiri-2103	404	14	university	university	NOUN
ajiri-2103	404	15	]	]	PUNCT
ajiri-2103	404	16	.	.	PUNCT
ajiri-2103	405	1	jones	jones	PROPN
ajiri-2103	405	2	,	,	PUNCT
ajiri-2103	405	3	s.	s.	PROPN
ajiri-2103	405	4	,	,	PUNCT
ajiri-2103	405	5	&	&	CCONJ
ajiri-2103	405	6	finley	finley	PROPN
ajiri-2103	405	7	,	,	PUNCT
ajiri-2103	405	8	a.	a.	NOUN
ajiri-2103	405	9	(	(	PUNCT
ajiri-2103	405	10	2011	2011	NUM
ajiri-2103	405	11	)	)	PUNCT
ajiri-2103	405	12	.	.	PUNCT
ajiri-2103	406	1	have	have	AUX
ajiri-2103	406	2	ifrs	ifrs	PROPN
ajiri-2103	406	3	made	make	VERB
ajiri-2103	406	4	a	a	DET
ajiri-2103	406	5	difference	difference	NOUN
ajiri-2103	406	6	to	to	ADP
ajiri-2103	406	7	intra	intra	ADJ
ajiri-2103	406	8	-	-	ADJ
ajiri-2103	406	9	country	country	ADJ
ajiri-2103	406	10	financial	financial	ADJ
ajiri-2103	406	11	reporting	reporting	NOUN
ajiri-2103	406	12	diversity	diversity	NOUN
ajiri-2103	406	13	?	?	PUNCT
ajiri-2103	407	1	the	the	DET
ajiri-2103	407	2	british	british	PROPN
ajiri-2103	407	3	accounting	accounting	PROPN
ajiri-2103	407	4	review	review	PROPN
ajiri-2103	407	5	,	,	PUNCT
ajiri-2103	407	6	43(1	43(1	NOUN
ajiri-2103	407	7	)	)	PUNCT
ajiri-2103	407	8	,	,	PUNCT
ajiri-2103	407	9	22	22	NUM
ajiri-2103	407	10	-	-	SYM
ajiri-2103	407	11	38	38	NUM
ajiri-2103	407	12	.	.	PUNCT
ajiri-2103	408	1	kavthankar	kavthankar	PROPN
ajiri-2103	408	2	,	,	PUNCT
ajiri-2103	408	3	a.	a.	PROPN
ajiri-2103	408	4	,	,	PUNCT
ajiri-2103	408	5	&	&	CCONJ
ajiri-2103	408	6	perepu	perepu	PROPN
ajiri-2103	408	7	,	,	PUNCT
ajiri-2103	408	8	i.	i.	NOUN
ajiri-2103	408	9	(	(	PUNCT
ajiri-2103	408	10	2021	2021	NUM
ajiri-2103	408	11	)	)	PUNCT
ajiri-2103	408	12	.	.	PUNCT
ajiri-2103	409	1	saudi	saudi	PROPN
ajiri-2103	409	2	aramco	aramco	PROPN
ajiri-2103	409	3	.	.	PUNCT
ajiri-2103	410	1	iup	iup	PROPN
ajiri-2103	410	2	journal	journal	PROPN
ajiri-2103	410	3	of	of	ADP
ajiri-2103	410	4	accounting	accounting	PROPN
ajiri-2103	410	5	research	research	PROPN
ajiri-2103	410	6	&	&	CCONJ
ajiri-2103	410	7	audit	audit	NOUN
ajiri-2103	410	8	practices	practice	NOUN
ajiri-2103	410	9	,	,	PUNCT
ajiri-2103	410	10	20(4	20(4	NOUN
ajiri-2103	410	11	)	)	PUNCT
ajiri-2103	410	12	,	,	PUNCT
ajiri-2103	410	13	522	522	NUM
ajiri-2103	410	14	-	-	SYM
ajiri-2103	410	15	538	538	NUM
ajiri-2103	410	16	.	.	PUNCT
ajiri-2103	411	1	lobo	lobo	NOUN
ajiri-2103	411	2	,	,	PUNCT
ajiri-2103	411	3	g.	g.	PROPN
ajiri-2103	411	4	j.	j.	PROPN
ajiri-2103	411	5	,	,	PUNCT
ajiri-2103	411	6	lim	lim	PROPN
ajiri-2103	411	7	,	,	PUNCT
ajiri-2103	411	8	c.	c.	PROPN
ajiri-2103	411	9	y.	y.	PROPN
ajiri-2103	411	10	,	,	PUNCT
ajiri-2103	411	11	yong	yong	PROPN
ajiri-2103	411	12	,	,	PUNCT
ajiri-2103	411	13	k.	k.	PROPN
ajiri-2103	412	1	o.	o.	PROPN
ajiri-2103	412	2	,	,	PUNCT
ajiri-2103	412	3	chi	chi	PROPN
ajiri-2103	412	4	,	,	PUNCT
ajiri-2103	412	5	q.	q.	PROPN
ajiri-2103	412	6	,	,	PUNCT
ajiri-2103	412	7	li	li	PROPN
ajiri-2103	412	8	,	,	PUNCT
ajiri-2103	412	9	w.	w.	PROPN
ajiri-2103	412	10	,	,	PUNCT
ajiri-2103	412	11	liu	liu	PROPN
ajiri-2103	412	12	,	,	PUNCT
ajiri-2103	412	13	c.	c.	PROPN
ajiri-2103	412	14	,	,	PUNCT
ajiri-2103	412	15	lin	lin	PROPN
ajiri-2103	412	16	,	,	PUNCT
ajiri-2103	412	17	b.	b.	PROPN
ajiri-2103	412	18	,	,	PUNCT
ajiri-2103	412	19	shu	shu	PROPN
ajiri-2103	412	20	,	,	PUNCT
ajiri-2103	412	21	w.	w.	PROPN
ajiri-2103	412	22	,	,	PUNCT
ajiri-2103	412	23	quan	quan	PROPN
ajiri-2103	412	24	,	,	PUNCT
ajiri-2103	412	25	y.	y.	PROPN
ajiri-2103	412	26	,	,	PUNCT
ajiri-2103	412	27	&	&	CCONJ
ajiri-2103	412	28	li	li	PROPN
ajiri-2103	412	29	,	,	PUNCT
ajiri-2103	412	30	s.	s.	PROPN
ajiri-2103	412	31	china	china	PROPN
ajiri-2103	412	32	journal	journal	PROPN
ajiri-2103	412	33	of	of	ADP
ajiri-2103	412	34	accounting	accounting	NOUN
ajiri-2103	412	35	research	research	NOUN
ajiri-2103	412	36	.	.	PUNCT
ajiri-2103	413	1	maguad	maguad	PROPN
ajiri-2103	413	2	,	,	PUNCT
ajiri-2103	413	3	b.	b.	PROPN
ajiri-2103	413	4	a.	a.	PROPN
ajiri-2103	413	5	(	(	PUNCT
ajiri-2103	413	6	2006	2006	NUM
ajiri-2103	413	7	)	)	PUNCT
ajiri-2103	413	8	.	.	PUNCT
ajiri-2103	414	1	the	the	DET
ajiri-2103	414	2	modern	modern	ADJ
ajiri-2103	414	3	quality	quality	NOUN
ajiri-2103	414	4	movement	movement	NOUN
ajiri-2103	414	5	:	:	PUNCT
ajiri-2103	414	6	origins	origin	NOUN
ajiri-2103	414	7	,	,	PUNCT
ajiri-2103	414	8	development	development	NOUN
ajiri-2103	414	9	and	and	CCONJ
ajiri-2103	414	10	trends	trend	NOUN
ajiri-2103	414	11	.	.	PUNCT
ajiri-2103	415	1	total	total	ADJ
ajiri-2103	415	2	quality	quality	PROPN
ajiri-2103	415	3	management	management	PROPN
ajiri-2103	415	4	&	&	CCONJ
ajiri-2103	415	5	business	business	PROPN
ajiri-2103	415	6	excellence	excellence	PROPN
ajiri-2103	415	7	,	,	PUNCT
ajiri-2103	415	8	17(2	17(2	NUM
ajiri-2103	415	9	)	)	PUNCT
ajiri-2103	415	10	,	,	PUNCT
ajiri-2103	415	11	179	179	NUM
ajiri-2103	415	12	-	-	SYM
ajiri-2103	415	13	203	203	NUM
ajiri-2103	415	14	.	.	PUNCT
ajiri-2103	416	1	manao	manao	PROPN
ajiri-2103	416	2	,	,	PUNCT
ajiri-2103	416	3	h.	h.	PROPN
ajiri-2103	416	4	(	(	PUNCT
ajiri-2103	416	5	1995	1995	NUM
ajiri-2103	416	6	)	)	PUNCT
ajiri-2103	416	7	.	.	PUNCT
ajiri-2103	417	1	lobbying	lobby	VERB
ajiri-2103	417	2	behavior	behavior	NOUN
ajiri-2103	417	3	in	in	ADP
ajiri-2103	417	4	international	international	ADJ
ajiri-2103	417	5	accounting	accounting	NOUN
ajiri-2103	417	6	standard	standard	PROPN
ajiri-2103	417	7	setting	setting	NOUN
ajiri-2103	417	8	:	:	PUNCT
ajiri-2103	417	9	evidence	evidence	NOUN
ajiri-2103	417	10	from	from	ADP
ajiri-2103	417	11	the	the	DET
ajiri-2103	417	12	iasc	iasc	PROPN
ajiri-2103	417	13	’s	’s	PART
ajiri-2103	417	14	comparability	comparability	NOUN
ajiri-2103	417	15	project	project	NOUN
ajiri-2103	417	16	.	.	PUNCT
ajiri-2103	418	1	cleveland	cleveland	PROPN
ajiri-2103	418	2	state	state	PROPN
ajiri-2103	418	3	university	university	PROPN
ajiri-2103	418	4	.	.	PUNCT
ajiri-2103	419	1	mandaza	mandaza	PROPN
ajiri-2103	419	2	,	,	PUNCT
ajiri-2103	419	3	t.	t.	PROPN
ajiri-2103	419	4	(	(	PUNCT
ajiri-2103	419	5	2016	2016	NUM
ajiri-2103	419	6	)	)	PUNCT
ajiri-2103	419	7	.	.	PUNCT
ajiri-2103	420	1	effect	effect	NOUN
ajiri-2103	420	2	of	of	ADP
ajiri-2103	420	3	ifrs	ifrs	ADJ
ajiri-2103	420	4	adoption	adoption	NOUN
ajiri-2103	420	5	on	on	ADP
ajiri-2103	420	6	financial	financial	ADJ
ajiri-2103	420	7	reporting	reporting	NOUN
ajiri-2103	420	8	quality	quality	NOUN
ajiri-2103	420	9	of	of	ADP
ajiri-2103	420	10	smes	sme	NOUN
ajiri-2103	420	11	:	:	PUNCT
ajiri-2103	420	12	a	a	DET
ajiri-2103	420	13	case	case	NOUN
ajiri-2103	420	14	of	of	ADP
ajiri-2103	420	15	harare	harare	PROPN
ajiri-2103	420	16	cbd	cbd	PROPN
ajiri-2103	420	17	.	.	PUNCT
ajiri-2103	421	1	miller	miller	PROPN
ajiri-2103	421	2	,	,	PUNCT
ajiri-2103	421	3	m.	m.	NOUN
ajiri-2103	421	4	(	(	PUNCT
ajiri-2103	421	5	2003	2003	NUM
ajiri-2103	421	6	)	)	PUNCT
ajiri-2103	421	7	.	.	PUNCT
ajiri-2103	422	1	financial	financial	ADJ
ajiri-2103	422	2	crises	crisis	NOUN
ajiri-2103	422	3	:	:	PUNCT
ajiri-2103	422	4	and	and	CCONJ
ajiri-2103	422	5	what	what	PRON
ajiri-2103	422	6	to	to	PART
ajiri-2103	422	7	do	do	VERB
ajiri-2103	422	8	about	about	ADP
ajiri-2103	422	9	them	they	PRON
ajiri-2103	422	10	.	.	PUNCT
ajiri-2103	423	1	in	in	ADP
ajiri-2103	423	2	:	:	PUNCT
ajiri-2103	423	3	oxford	oxford	PROPN
ajiri-2103	423	4	university	university	PROPN
ajiri-2103	423	5	press	press	NOUN
ajiri-2103	423	6	oxford	oxford	PROPN
ajiri-2103	423	7	,	,	PUNCT
ajiri-2103	423	8	uk	uk	PROPN
ajiri-2103	423	9	.	.	PROPN
ajiri-2103	423	10	miller	miller	PROPN
ajiri-2103	423	11	,	,	PUNCT
ajiri-2103	423	12	m.	m.	NOUN
ajiri-2103	423	13	n.	n.	PROPN
ajiri-2103	423	14	,	,	PUNCT
ajiri-2103	423	15	&	&	CCONJ
ajiri-2103	423	16	pumariega	pumariega	PROPN
ajiri-2103	423	17	,	,	PUNCT
ajiri-2103	423	18	a.	a.	PROPN
ajiri-2103	423	19	j.	j.	PROPN
ajiri-2103	423	20	(	(	PUNCT
ajiri-2103	423	21	2001	2001	NUM
ajiri-2103	423	22	)	)	PUNCT
ajiri-2103	423	23	.	.	PUNCT
ajiri-2103	424	1	culture	culture	NOUN
ajiri-2103	424	2	and	and	CCONJ
ajiri-2103	424	3	eating	eat	VERB
ajiri-2103	424	4	disorders	disorder	NOUN
ajiri-2103	424	5	:	:	PUNCT
ajiri-2103	424	6	a	a	DET
ajiri-2103	424	7	historical	historical	ADJ
ajiri-2103	424	8	and	and	CCONJ
ajiri-2103	424	9	cross	cross	ADJ
ajiri-2103	424	10	-	-	ADJ
ajiri-2103	424	11	cultural	cultural	ADJ
ajiri-2103	424	12	review	review	NOUN
ajiri-2103	424	13	.	.	PUNCT
ajiri-2103	425	1	psychiatry	psychiatry	NOUN
ajiri-2103	425	2	:	:	PUNCT
ajiri-2103	425	3	interpersonal	interpersonal	ADJ
ajiri-2103	425	4	and	and	CCONJ
ajiri-2103	425	5	biological	biological	ADJ
ajiri-2103	425	6	processes	process	NOUN
ajiri-2103	425	7	,	,	PUNCT
ajiri-2103	425	8	64(2	64(2	NOUN
ajiri-2103	425	9	)	)	PUNCT
ajiri-2103	425	10	,	,	PUNCT
ajiri-2103	425	11	93	93	NUM
ajiri-2103	425	12	-	-	SYM
ajiri-2103	425	13	110	110	NUM
ajiri-2103	425	14	.	.	PUNCT
ajiri-2103	426	1	mjøset	mjøset	PROPN
ajiri-2103	426	2	,	,	PUNCT
ajiri-2103	426	3	l.	l.	PROPN
ajiri-2103	426	4	(	(	PUNCT
ajiri-2103	426	5	2011	2011	NUM
ajiri-2103	426	6	)	)	PUNCT
ajiri-2103	426	7	.	.	PUNCT
ajiri-2103	427	1	nordic	nordic	ADJ
ajiri-2103	427	2	political	political	ADJ
ajiri-2103	427	3	economy	economy	NOUN
ajiri-2103	427	4	after	after	ADP
ajiri-2103	427	5	financial	financial	ADJ
ajiri-2103	427	6	deregulation	deregulation	NOUN
ajiri-2103	427	7	:	:	PUNCT
ajiri-2103	427	8	banking	banking	NOUN
ajiri-2103	427	9	crises	crisis	NOUN
ajiri-2103	427	10	,	,	PUNCT
ajiri-2103	427	11	economic	economic	ADJ
ajiri-2103	427	12	experts	expert	NOUN
ajiri-2103	427	13	,	,	PUNCT
ajiri-2103	427	14	and	and	CCONJ
ajiri-2103	427	15	the	the	DET
ajiri-2103	427	16	role	role	NOUN
ajiri-2103	427	17	of	of	ADP
ajiri-2103	427	18	neoliberalism	neoliberalism	NOUN
ajiri-2103	427	19	.	.	PUNCT
ajiri-2103	428	1	in	in	ADP
ajiri-2103	428	2	the	the	DET
ajiri-2103	428	3	nordic	nordic	ADJ
ajiri-2103	428	4	varieties	variety	NOUN
ajiri-2103	428	5	of	of	ADP
ajiri-2103	428	6	capitalism	capitalism	NOUN
ajiri-2103	428	7	,	,	PUNCT
ajiri-2103	428	8	28	28	NUM
ajiri-2103	428	9	,	,	PUNCT
ajiri-2103	428	10	365	365	NUM
ajiri-2103	428	11	-	-	SYM
ajiri-2103	428	12	420	420	NUM
ajiri-2103	428	13	.	.	PUNCT
ajiri-2103	429	1	emerald	emerald	PROPN
ajiri-2103	429	2	group	group	PROPN
ajiri-2103	429	3	publishing	publishing	NOUN
ajiri-2103	429	4	limited	limit	VERB
ajiri-2103	429	5	.	.	PUNCT
ajiri-2103	430	1	mureithi	mureithi	PROPN
ajiri-2103	430	2	,	,	PUNCT
ajiri-2103	430	3	a.	a.	PROPN
ajiri-2103	430	4	w.	w.	PROPN
ajiri-2103	430	5	(	(	PUNCT
ajiri-2103	430	6	2019	2019	NUM
ajiri-2103	430	7	)	)	PUNCT
ajiri-2103	430	8	.	.	PUNCT
ajiri-2103	431	1	the	the	DET
ajiri-2103	431	2	treatment	treatment	NOUN
ajiri-2103	431	3	of	of	ADP
ajiri-2103	431	4	challenges	challenge	NOUN
ajiri-2103	431	5	in	in	ADP
ajiri-2103	431	6	listed	list	VERB
ajiri-2103	431	7	companies	company	NOUN
ajiri-2103	431	8	by	by	ADP
ajiri-2103	431	9	the	the	DET
ajiri-2103	431	10	cma	cma	PROPN
ajiri-2103	431	11	code	code	NOUN
ajiri-2103	431	12	of	of	ADP
ajiri-2103	431	13	corporate	corporate	ADJ
ajiri-2103	431	14	governance	governance	NOUN
ajiri-2103	431	15	practices	practice	NOUN
ajiri-2103	431	16	,	,	PUNCT
ajiri-2103	431	17	2015	2015	NUM
ajiri-2103	431	18	nurunnabi	nurunnabi	NOUN
ajiri-2103	431	19	,	,	PUNCT
ajiri-2103	431	20	m.	m.	NOUN
ajiri-2103	431	21	(	(	PUNCT
ajiri-2103	431	22	2017	2017	NUM
ajiri-2103	431	23	)	)	PUNCT
ajiri-2103	431	24	.	.	PUNCT
ajiri-2103	432	1	ifrs	ifrs	PROPN
ajiri-2103	432	2	and	and	CCONJ
ajiri-2103	432	3	saudi	saudi	ADJ
ajiri-2103	432	4	accounting	accounting	NOUN
ajiri-2103	432	5	standards	standard	NOUN
ajiri-2103	432	6	:	:	PUNCT
ajiri-2103	432	7	a	a	DET
ajiri-2103	432	8	critical	critical	ADJ
ajiri-2103	432	9	investigation	investigation	NOUN
ajiri-2103	432	10	.	.	PUNCT
ajiri-2103	433	1	international	international	ADJ
ajiri-2103	433	2	journal	journal	NOUN
ajiri-2103	433	3	of	of	ADP
ajiri-2103	433	4	disclosure	disclosure	NOUN
ajiri-2103	433	5	and	and	CCONJ
ajiri-2103	433	6	governance	governance	NOUN
ajiri-2103	433	7	,	,	PUNCT
ajiri-2103	433	8	14	14	NUM
ajiri-2103	433	9	,	,	PUNCT
ajiri-2103	433	10	191	191	NUM
ajiri-2103	433	11	-	-	SYM
ajiri-2103	433	12	206	206	NUM
ajiri-2103	433	13	.	.	PUNCT
ajiri-2103	434	1	peterson	peterson	PROPN
ajiri-2103	434	2	,	,	PUNCT
ajiri-2103	434	3	j.	j.	PROPN
ajiri-2103	434	4	e.	e.	PROPN
ajiri-2103	434	5	(	(	PUNCT
ajiri-2103	434	6	2020	2020	NUM
ajiri-2103	434	7	)	)	PUNCT
ajiri-2103	434	8	.	.	PUNCT
ajiri-2103	435	1	historical	historical	ADJ
ajiri-2103	435	2	dictionary	dictionary	NOUN
ajiri-2103	435	3	of	of	ADP
ajiri-2103	435	4	saudi	saudi	PROPN
ajiri-2103	435	5	arabia	arabia	PROPN
ajiri-2103	435	6	.	.	PUNCT
ajiri-2103	436	1	rowman	rowman	PROPN
ajiri-2103	436	2	&	&	CCONJ
ajiri-2103	436	3	littlefield	littlefield	PROPN
ajiri-2103	436	4	publishers	publisher	NOUN
ajiri-2103	436	5	.	.	PUNCT
ajiri-2103	437	1	qobo	qobo	ADJ
ajiri-2103	437	2	,	,	PUNCT
ajiri-2103	437	3	m.	m.	NOUN
ajiri-2103	437	4	,	,	PUNCT
ajiri-2103	437	5	&	&	CCONJ
ajiri-2103	437	6	soko	soko	PROPN
ajiri-2103	437	7	,	,	PUNCT
ajiri-2103	437	8	m.	m.	NOUN
ajiri-2103	437	9	(	(	PUNCT
ajiri-2103	437	10	2010	2010	NUM
ajiri-2103	437	11	)	)	PUNCT
ajiri-2103	437	12	.	.	PUNCT
ajiri-2103	438	1	saudi	saudi	PROPN
ajiri-2103	438	2	arabia	arabia	PROPN
ajiri-2103	438	3	as	as	ADP
ajiri-2103	438	4	an	an	DET
ajiri-2103	438	5	emerging	emerge	VERB
ajiri-2103	438	6	market	market	NOUN
ajiri-2103	438	7	:	:	PUNCT
ajiri-2103	438	8	commercial	commercial	ADJ
ajiri-2103	438	9	opportunities	opportunity	NOUN
ajiri-2103	438	10	and	and	CCONJ
ajiri-2103	438	11	challenges	challenge	NOUN
ajiri-2103	438	12	for	for	ADP
ajiri-2103	438	13	south	south	PROPN
ajiri-2103	438	14	africa	africa	PROPN
ajiri-2103	438	15	.	.	PUNCT
ajiri-2103	439	1	ramady	ramady	PROPN
ajiri-2103	439	2	,	,	PUNCT
ajiri-2103	439	3	m.	m.	NOUN
ajiri-2103	439	4	a.	a.	NOUN
ajiri-2103	439	5	(	(	PUNCT
ajiri-2103	439	6	2010	2010	NUM
ajiri-2103	439	7	)	)	PUNCT
ajiri-2103	439	8	.	.	PUNCT
ajiri-2103	440	1	the	the	DET
ajiri-2103	440	2	saudi	saudi	ADJ
ajiri-2103	440	3	arabian	arabian	ADJ
ajiri-2103	440	4	economy	economy	NOUN
ajiri-2103	440	5	:	:	PUNCT
ajiri-2103	440	6	policies	policy	NOUN
ajiri-2103	440	7	,	,	PUNCT
ajiri-2103	440	8	achievements	achievement	NOUN
ajiri-2103	440	9	,	,	PUNCT
ajiri-2103	440	10	and	and	CCONJ
ajiri-2103	440	11	challenges	challenge	NOUN
ajiri-2103	440	12	.	.	PUNCT
ajiri-2103	441	1	ramady	ramady	ADJ
ajiri-2103	441	2	,	,	PUNCT
ajiri-2103	441	3	m.	m.	NOUN
ajiri-2103	441	4	a.	a.	NOUN
ajiri-2103	441	5	(	(	PUNCT
ajiri-2103	441	6	2021	2021	NUM
ajiri-2103	441	7	)	)	PUNCT
ajiri-2103	441	8	.	.	PUNCT
ajiri-2103	442	1	financial	financial	ADJ
ajiri-2103	442	2	regulation	regulation	NOUN
ajiri-2103	442	3	and	and	CCONJ
ajiri-2103	442	4	liberation	liberation	NOUN
ajiri-2103	442	5	:	:	PUNCT
ajiri-2103	442	6	saudi	saudi	PROPN
ajiri-2103	442	7	arabia	arabia	PROPN
ajiri-2103	442	8	’s	’s	PART
ajiri-2103	442	9	path	path	NOUN
ajiri-2103	442	10	towards	towards	ADP
ajiri-2103	442	11	true	true	ADJ
ajiri-2103	442	12	global	global	ADJ
ajiri-2103	442	13	partnership	partnership	NOUN
ajiri-2103	442	14	.	.	PUNCT
ajiri-2103	443	1	springer	springer	PROPN
ajiri-2103	443	2	nature	nature	PROPN
ajiri-2103	443	3	.	.	PUNCT
ajiri-2103	444	1	riahi	riahi	NOUN
ajiri-2103	444	2	,	,	PUNCT
ajiri-2103	444	3	o.	o.	PROPN
ajiri-2103	444	4	,	,	PUNCT
ajiri-2103	444	5	&	&	CCONJ
ajiri-2103	444	6	khoufi	khoufi	PROPN
ajiri-2103	444	7	,	,	PUNCT
ajiri-2103	444	8	w.	w.	NOUN
ajiri-2103	444	9	(	(	PUNCT
ajiri-2103	444	10	2019	2019	NUM
ajiri-2103	444	11	)	)	PUNCT
ajiri-2103	444	12	.	.	PUNCT
ajiri-2103	445	1	understanding	understand	VERB
ajiri-2103	445	2	ifrs	ifrs	ADJ
ajiri-2103	445	3	adoption	adoption	NOUN
ajiri-2103	445	4	:	:	PUNCT
ajiri-2103	445	5	consideration	consideration	NOUN
ajiri-2103	445	6	of	of	ADP
ajiri-2103	445	7	the	the	DET
ajiri-2103	445	8	institutional	institutional	ADJ
ajiri-2103	445	9	dimension	dimension	NOUN
ajiri-2103	445	10	through	through	ADP
ajiri-2103	445	11	a	a	DET
ajiri-2103	445	12	behavioral	behavioral	ADJ
ajiri-2103	445	13	context	context	NOUN
ajiri-2103	445	14	.	.	PUNCT
ajiri-2103	446	1	journal	journal	NOUN
ajiri-2103	446	2	of	of	ADP
ajiri-2103	446	3	applied	apply	VERB
ajiri-2103	446	4	accounting	accounting	NOUN
ajiri-2103	446	5	research	research	NOUN
ajiri-2103	446	6	.	.	PUNCT
ajiri-2103	447	1	richardson	richardson	PROPN
ajiri-2103	447	2	,	,	PUNCT
ajiri-2103	447	3	a.	a.	PROPN
ajiri-2103	447	4	j.	j.	PROPN
ajiri-2103	447	5	,	,	PUNCT
ajiri-2103	447	6	&	&	CCONJ
ajiri-2103	447	7	eberlein	eberlein	PROPN
ajiri-2103	447	8	,	,	PUNCT
ajiri-2103	447	9	b.	b.	PROPN
ajiri-2103	447	10	(	(	PUNCT
ajiri-2103	447	11	2011	2011	NUM
ajiri-2103	447	12	)	)	PUNCT
ajiri-2103	447	13	.	.	PUNCT
ajiri-2103	448	1	legitimating	legitimate	VERB
ajiri-2103	448	2	transnational	transnational	ADJ
ajiri-2103	448	3	standard	standard	NOUN
ajiri-2103	448	4	-	-	PUNCT
ajiri-2103	448	5	setting	setting	NOUN
ajiri-2103	448	6	:	:	PUNCT
ajiri-2103	448	7	the	the	DET
ajiri-2103	448	8	case	case	NOUN
ajiri-2103	448	9	of	of	ADP
ajiri-2103	448	10	the	the	DET
ajiri-2103	448	11	international	international	ADJ
ajiri-2103	448	12	accounting	accounting	NOUN
ajiri-2103	448	13	standards	standards	PROPN
ajiri-2103	448	14	board	board	PROPN
ajiri-2103	448	15	.	.	PUNCT
ajiri-2103	449	1	journal	journal	PROPN
ajiri-2103	449	2	of	of	ADP
ajiri-2103	449	3	business	business	NOUN
ajiri-2103	449	4	ethics	ethic	NOUN
ajiri-2103	449	5	,	,	PUNCT
ajiri-2103	449	6	98	98	NUM
ajiri-2103	449	7	,	,	PUNCT
ajiri-2103	449	8	217	217	NUM
ajiri-2103	449	9	-	-	SYM
ajiri-2103	449	10	245	245	NUM
ajiri-2103	449	11	.	.	PUNCT
ajiri-2103	450	1	sawani	sawani	PROPN
ajiri-2103	450	2	,	,	PUNCT
ajiri-2103	450	3	a.	a.	NOUN
ajiri-2103	450	4	(	(	PUNCT
ajiri-2103	450	5	2009	2009	NUM
ajiri-2103	450	6	)	)	PUNCT
ajiri-2103	450	7	.	.	PUNCT
ajiri-2103	451	1	the	the	DET
ajiri-2103	451	2	changing	change	VERB
ajiri-2103	451	3	accounting	accounting	NOUN
ajiri-2103	451	4	environment	environment	NOUN
ajiri-2103	451	5	:	:	PUNCT
ajiri-2103	451	6	international	international	ADJ
ajiri-2103	451	7	accounting	accounting	NOUN
ajiri-2103	451	8	standards	standard	NOUN
ajiri-2103	451	9	and	and	CCONJ
ajiri-2103	451	10	us	we	PRON
ajiri-2103	451	11	implementation	implementation	NOUN
ajiri-2103	451	12	.	.	PUNCT
ajiri-2103	452	1	journal	journal	NOUN
ajiri-2103	452	2	of	of	ADP
ajiri-2103	452	3	finance	finance	NOUN
ajiri-2103	452	4	and	and	CCONJ
ajiri-2103	452	5	accountancy	accountancy	NOUN
ajiri-2103	452	6	,	,	PUNCT
ajiri-2103	452	7	1	1	NUM
ajiri-2103	452	8	,	,	PUNCT
ajiri-2103	452	9	1	1	NUM
ajiri-2103	452	10	.	.	PUNCT
ajiri-2103	452	11	schutte	schutte	NOUN
ajiri-2103	452	12	,	,	PUNCT
ajiri-2103	452	13	d.	d.	PROPN
ajiri-2103	452	14	,	,	PUNCT
ajiri-2103	452	15	&	&	CCONJ
ajiri-2103	452	16	buys	buy	NOUN
ajiri-2103	452	17	,	,	PUNCT
ajiri-2103	452	18	p.	p.	NOUN
ajiri-2103	452	19	(	(	PUNCT
ajiri-2103	452	20	2011	2011	NUM
ajiri-2103	452	21	)	)	PUNCT
ajiri-2103	452	22	.	.	PUNCT
ajiri-2103	453	1	a	a	DET
ajiri-2103	453	2	comparative	comparative	ADJ
ajiri-2103	453	3	evaluation	evaluation	NOUN
ajiri-2103	453	4	of	of	ADP
ajiri-2103	453	5	south	south	ADJ
ajiri-2103	453	6	african	african	ADJ
ajiri-2103	453	7	sme	sme	PROPN
ajiri-2103	453	8	financial	financial	ADJ
ajiri-2103	453	9	statements	statement	NOUN
ajiri-2103	453	10	against	against	ADP
ajiri-2103	453	11	the	the	DET
ajiri-2103	453	12	ifrs	ifrs	PROPN
ajiri-2103	453	13	requirements	requirement	NOUN
ajiri-2103	453	14	.	.	PUNCT
ajiri-2103	454	1	journal	journal	NOUN
ajiri-2103	454	2	of	of	ADP
ajiri-2103	454	3	accounting	accounting	NOUN
ajiri-2103	454	4	and	and	CCONJ
ajiri-2103	454	5	taxation	taxation	NOUN
ajiri-2103	454	6	,	,	PUNCT
ajiri-2103	454	7	3(1	3(1	NUM
ajiri-2103	454	8	)	)	PUNCT
ajiri-2103	454	9	,	,	PUNCT
ajiri-2103	454	10	8	8	NUM
ajiri-2103	454	11	.	.	PUNCT
ajiri-2103	455	1	thomas	thomas	PROPN
ajiri-2103	455	2	,	,	PUNCT
ajiri-2103	455	3	j.	j.	PROPN
ajiri-2103	455	4	(	(	PUNCT
ajiri-2103	455	5	2013	2013	NUM
ajiri-2103	455	6	)	)	PUNCT
ajiri-2103	455	7	.	.	PUNCT
ajiri-2103	456	1	psychological	psychological	ADJ
ajiri-2103	456	2	well	well	ADV
ajiri-2103	456	3	-	-	PUNCT
ajiri-2103	456	4	being	being	NOUN
ajiri-2103	456	5	in	in	ADP
ajiri-2103	456	6	the	the	DET
ajiri-2103	456	7	gulf	gulf	PROPN
ajiri-2103	456	8	states	state	NOUN
ajiri-2103	456	9	:	:	PUNCT
ajiri-2103	456	10	the	the	DET
ajiri-2103	456	11	new	new	PROPN
ajiri-2103	456	12	arabia	arabia	PROPN
ajiri-2103	456	13	felix	felix	PROPN
ajiri-2103	456	14	.	.	PUNCT
ajiri-2103	457	1	springer	springer	NOUN
ajiri-2103	457	2	.	.	PUNCT
ajiri-2103	458	1	tsalavoutas	tsalavoutas	PROPN
ajiri-2103	458	2	,	,	PUNCT
ajiri-2103	458	3	i.	i.	PROPN
ajiri-2103	458	4	,	,	PUNCT
ajiri-2103	458	5	&	&	CCONJ
ajiri-2103	458	6	evans	evans	PROPN
ajiri-2103	458	7	,	,	PUNCT
ajiri-2103	458	8	l.	l.	PROPN
ajiri-2103	458	9	(	(	PUNCT
ajiri-2103	458	10	2010	2010	NUM
ajiri-2103	458	11	)	)	PUNCT
ajiri-2103	458	12	.	.	PUNCT
ajiri-2103	459	1	transition	transition	NOUN
ajiri-2103	459	2	to	to	ADP
ajiri-2103	459	3	ifrs	ifrs	PROPN
ajiri-2103	459	4	in	in	ADP
ajiri-2103	459	5	greece	greece	PROPN
ajiri-2103	459	6	:	:	PUNCT
ajiri-2103	459	7	financial	financial	ADJ
ajiri-2103	459	8	statement	statement	NOUN
ajiri-2103	459	9	effects	effect	NOUN
ajiri-2103	459	10	and	and	CCONJ
ajiri-2103	459	11	auditor	auditor	NOUN
ajiri-2103	459	12	size	size	NOUN
ajiri-2103	459	13	.	.	PUNCT
ajiri-2103	460	1	managerial	managerial	ADJ
ajiri-2103	460	2	auditing	auditing	NOUN
ajiri-2103	460	3	journal	journal	PROPN
ajiri-2103	460	4	.	.	PUNCT
ajiri-2103	461	1	wüstemann	wüstemann	PROPN
ajiri-2103	461	2	,	,	PUNCT
ajiri-2103	461	3	j.	j.	PROPN
ajiri-2103	461	4	,	,	PUNCT
ajiri-2103	461	5	&	&	CCONJ
ajiri-2103	461	6	wüstemann	wüstemann	PROPN
ajiri-2103	461	7	,	,	PUNCT
ajiri-2103	461	8	s.	s.	PROPN
ajiri-2103	461	9	(	(	PUNCT
ajiri-2103	461	10	2010	2010	NUM
ajiri-2103	461	11	)	)	PUNCT
ajiri-2103	461	12	.	.	PUNCT
ajiri-2103	462	1	why	why	SCONJ
ajiri-2103	462	2	consistency	consistency	NOUN
ajiri-2103	462	3	of	of	ADP
ajiri-2103	462	4	accounting	accounting	NOUN
ajiri-2103	462	5	standards	standard	NOUN
ajiri-2103	462	6	matters	matter	VERB
ajiri-2103	462	7	:	:	PUNCT
ajiri-2103	462	8	a	a	DET
ajiri-2103	462	9	contribution	contribution	NOUN
ajiri-2103	462	10	to	to	ADP
ajiri-2103	462	11	the	the	DET
ajiri-2103	462	12	rules‐versus‐principles	rules‐versus‐principle	NOUN
ajiri-2103	462	13	debate	debate	NOUN
ajiri-2103	462	14	in	in	ADP
ajiri-2103	462	15	financial	financial	ADJ
ajiri-2103	462	16	reporting	reporting	NOUN
ajiri-2103	462	17	.	.	PUNCT
ajiri-2103	463	1	abacus	abacus	PROPN
ajiri-2103	463	2	,	,	PUNCT
ajiri-2103	463	3	46(1	46(1	PROPN
ajiri-2103	463	4	)	)	PUNCT
ajiri-2103	463	5	,	,	PUNCT
ajiri-2103	463	6	1	1	NUM
ajiri-2103	463	7	-	-	SYM
ajiri-2103	463	8	27	27	NUM
ajiri-2103	463	9	.	.	PUNCT
ajiri-2103	463	10	yu	yu	PROPN
ajiri-2103	463	11	,	,	PUNCT
ajiri-2103	463	12	z.	z.	PROPN
ajiri-2103	463	13	,	,	PUNCT
ajiri-2103	463	14	guindani	guindani	PROPN
ajiri-2103	463	15	,	,	PUNCT
ajiri-2103	463	16	m.	m.	NOUN
ajiri-2103	463	17	,	,	PUNCT
ajiri-2103	463	18	grieco	grieco	PROPN
ajiri-2103	463	19	,	,	PUNCT
ajiri-2103	463	20	s.	s.	PROPN
ajiri-2103	463	21	f.	f.	PROPN
ajiri-2103	463	22	,	,	PUNCT
ajiri-2103	463	23	chen	chen	PROPN
ajiri-2103	463	24	,	,	PUNCT
ajiri-2103	463	25	l.	l.	PROPN
ajiri-2103	463	26	,	,	PUNCT
ajiri-2103	463	27	holmes	holmes	PROPN
ajiri-2103	463	28	,	,	PUNCT
ajiri-2103	463	29	t.	t.	PROPN
ajiri-2103	463	30	c.	c.	PROPN
ajiri-2103	463	31	,	,	PUNCT
ajiri-2103	463	32	&	&	CCONJ
ajiri-2103	463	33	xu	xu	PROPN
ajiri-2103	463	34	,	,	PUNCT
ajiri-2103	463	35	x.	x.	NOUN
ajiri-2103	463	36	(	(	PUNCT
ajiri-2103	463	37	2022	2022	NUM
ajiri-2103	463	38	)	)	PUNCT
ajiri-2103	463	39	.	.	PUNCT
ajiri-2103	464	1	beyond	beyond	ADP
ajiri-2103	464	2	t	t	PROPN
ajiri-2103	464	3	test	test	NOUN
ajiri-2103	464	4	and	and	CCONJ
ajiri-2103	464	5	anova	anova	PROPN
ajiri-2103	464	6	:	:	PUNCT
ajiri-2103	464	7	applications	application	NOUN
ajiri-2103	464	8	of	of	ADP
ajiri-2103	464	9	mixed	mixed	ADJ
ajiri-2103	464	10	-	-	PUNCT
ajiri-2103	464	11	effects	effect	NOUN
ajiri-2103	464	12	models	model	NOUN
ajiri-2103	464	13	for	for	ADP
ajiri-2103	464	14	more	more	ADV
ajiri-2103	464	15	rigorous	rigorous	ADJ
ajiri-2103	464	16	statistical	statistical	ADJ
ajiri-2103	464	17	analysis	analysis	NOUN
ajiri-2103	464	18	in	in	ADP
ajiri-2103	464	19	neuroscience	neuroscience	NOUN
ajiri-2103	464	20	research	research	NOUN
ajiri-2103	464	21	.	.	PUNCT
ajiri-2103	465	1	neuron	neuron	PROPN
ajiri-2103	465	2	,	,	PUNCT
ajiri-2103	465	3	110(1	110(1	NUM
ajiri-2103	465	4	)	)	PUNCT
ajiri-2103	465	5	,	,	PUNCT
ajiri-2103	465	6	21	21	NUM
ajiri-2103	465	7	-	-	SYM
ajiri-2103	465	8	35	35	NUM
ajiri-2103	465	9	.	.	PUNCT