id	sid	tid	token	lemma	pos
ajrhss-2283	1	1	american	american	PROPN
ajrhss-2283	1	2	journal	journal	PROPN
ajrhss-2283	1	3	of	of	ADP
ajrhss-2283	1	4	research	research	NOUN
ajrhss-2283	1	5	in	in	ADP
ajrhss-2283	1	6	humanities	humanity	NOUN
ajrhss-2283	1	7	and	and	CCONJ
ajrhss-2283	1	8	social	social	ADJ
ajrhss-2283	1	9	sciences	science	NOUN
ajrhss-2283	1	10	issn	issn	PROPN
ajrhss-2283	1	11	(	(	PUNCT
ajrhss-2283	1	12	e	e	NOUN
ajrhss-2283	1	13	):	):	PUNCT
ajrhss-2283	1	14	2832	2832	NUM
ajrhss-2283	1	15	-	-	SYM
ajrhss-2283	1	16	8019	8019	NUM
ajrhss-2283	1	17	volume	volume	NOUN
ajrhss-2283	1	18	26	26	NUM
ajrhss-2283	1	19	,	,	PUNCT
ajrhss-2283	1	20	|	|	ADP
ajrhss-2283	1	21	july	july	PROPN
ajrhss-2283	1	22	2024	2024	NUM
ajrhss-2283	1	23	p	p	NOUN
ajrhss-2283	1	24	a	a	DET
ajrhss-2283	1	25	g	g	NOUN
ajrhss-2283	1	26	e	e	NOUN
ajrhss-2283	1	27	|	|	ADV
ajrhss-2283	1	28	81	81	NUM
ajrhss-2283	1	29	www.americanjournal.org	www.americanjournal.org	ADJ
ajrhss-2283	1	30	corporate	corporate	ADJ
ajrhss-2283	1	31	governance	governance	NOUN
ajrhss-2283	1	32	mechanisms	mechanism	NOUN
ajrhss-2283	1	33	and	and	CCONJ
ajrhss-2283	1	34	asset	asset	NOUN
ajrhss-2283	1	35	depreciation	depreciation	NOUN
ajrhss-2283	1	36	value	value	NOUN
ajrhss-2283	1	37	of	of	ADP
ajrhss-2283	1	38	quoted	quote	VERB
ajrhss-2283	1	39	manufacturing	manufacturing	NOUN
ajrhss-2283	1	40	companies	company	NOUN
ajrhss-2283	1	41	in	in	ADP
ajrhss-2283	1	42	nigeria	nigeria	PROPN
ajrhss-2283	1	43	itoro	itoro	PROPN
ajrhss-2283	1	44	monday	monday	PROPN
ajrhss-2283	1	45	john1	john1	PROPN
ajrhss-2283	2	1	clifford	clifford	PROPN
ajrhss-2283	2	2	o.	o.	PROPN
ajrhss-2283	2	3	ofurum2	ofurum2	PROPN
ajrhss-2283	3	1	solomon	solomon	PROPN
ajrhss-2283	3	2	egbe3	egbe3	PROPN
ajrhss-2283	3	3	1	1	NUM
ajrhss-2283	3	4	,	,	PUNCT
ajrhss-2283	3	5	2	2	NUM
ajrhss-2283	3	6	&	&	CCONJ
ajrhss-2283	3	7	3department	3department	NUM
ajrhss-2283	3	8	of	of	ADP
ajrhss-2283	3	9	accounting	accounting	NOUN
ajrhss-2283	3	10	,	,	PUNCT
ajrhss-2283	3	11	faculty	faculty	NOUN
ajrhss-2283	3	12	of	of	ADP
ajrhss-2283	3	13	management	management	NOUN
ajrhss-2283	3	14	sciences	sciences	PROPN
ajrhss-2283	3	15	,	,	PUNCT
ajrhss-2283	3	16	university	university	NOUN
ajrhss-2283	3	17	of	of	ADP
ajrhss-2283	3	18	port	port	PROPN
ajrhss-2283	3	19	harcourt	harcourt	PROPN
ajrhss-2283	3	20	,	,	PUNCT
ajrhss-2283	3	21	choba	choba	PROPN
ajrhss-2283	3	22	port	port	PROPN
ajrhss-2283	3	23	harcourt	harcourt	PROPN
ajrhss-2283	3	24	,	,	PUNCT
ajrhss-2283	3	25	rivers	river	NOUN
ajrhss-2283	3	26	state	state	PROPN
ajrhss-2283	3	27	,	,	PUNCT
ajrhss-2283	3	28	nigeria	nigeria	PROPN
ajrhss-2283	4	1	a	a	DET
ajrhss-2283	4	2	b	b	PROPN
ajrhss-2283	4	3	s	s	ADP
ajrhss-2283	4	4	t	t	PROPN
ajrhss-2283	4	5	r	r	NOUN
ajrhss-2283	4	6	a	a	DET
ajrhss-2283	4	7	c	c	NOUN
ajrhss-2283	4	8	t	t	NOUN
ajrhss-2283	4	9	k	k	X
ajrhss-2283	4	10	e	e	PROPN
ajrhss-2283	4	11	y	y	PROPN
ajrhss-2283	4	12	w	w	NOUN
ajrhss-2283	4	13	o	o	NOUN
ajrhss-2283	4	14	r	r	NOUN
ajrhss-2283	4	15	d	d	PROPN
ajrhss-2283	4	16	s	s	VERB
ajrhss-2283	4	17	this	this	DET
ajrhss-2283	4	18	research	research	NOUN
ajrhss-2283	4	19	study	study	NOUN
ajrhss-2283	4	20	investigated	investigate	VERB
ajrhss-2283	4	21	the	the	DET
ajrhss-2283	4	22	relationship	relationship	NOUN
ajrhss-2283	4	23	between	between	ADP
ajrhss-2283	4	24	corporate	corporate	ADJ
ajrhss-2283	4	25	governance	governance	NOUN
ajrhss-2283	4	26	mechanism	mechanism	NOUN
ajrhss-2283	4	27	and	and	CCONJ
ajrhss-2283	4	28	asset	asset	NOUN
ajrhss-2283	4	29	depreciation	depreciation	NOUN
ajrhss-2283	4	30	value	value	NOUN
ajrhss-2283	4	31	of	of	ADP
ajrhss-2283	4	32	quoted	quote	VERB
ajrhss-2283	4	33	manufacturing	manufacturing	NOUN
ajrhss-2283	4	34	companies	company	NOUN
ajrhss-2283	4	35	in	in	ADP
ajrhss-2283	4	36	nigeria	nigeria	PROPN
ajrhss-2283	4	37	during	during	ADP
ajrhss-2283	4	38	the	the	DET
ajrhss-2283	4	39	period	period	NOUN
ajrhss-2283	4	40	2010	2010	NUM
ajrhss-2283	4	41	to	to	ADP
ajrhss-2283	4	42	2022	2022	NUM
ajrhss-2283	4	43	.	.	PUNCT
ajrhss-2283	5	1	corporate	corporate	ADJ
ajrhss-2283	5	2	governance	governance	NOUN
ajrhss-2283	5	3	mechanism	mechanism	NOUN
ajrhss-2283	5	4	was	be	AUX
ajrhss-2283	5	5	used	use	VERB
ajrhss-2283	5	6	as	as	ADP
ajrhss-2283	5	7	the	the	DET
ajrhss-2283	5	8	independent	independent	ADJ
ajrhss-2283	5	9	variable	variable	NOUN
ajrhss-2283	5	10	,	,	PUNCT
ajrhss-2283	5	11	while	while	SCONJ
ajrhss-2283	5	12	asset	asset	NOUN
ajrhss-2283	5	13	depreciation	depreciation	NOUN
ajrhss-2283	5	14	value	value	NOUN
ajrhss-2283	5	15	serves	serve	VERB
ajrhss-2283	5	16	as	as	ADP
ajrhss-2283	5	17	the	the	DET
ajrhss-2283	5	18	dependent	dependent	ADJ
ajrhss-2283	5	19	variable	variable	NOUN
ajrhss-2283	5	20	in	in	ADP
ajrhss-2283	5	21	the	the	DET
ajrhss-2283	5	22	investigation	investigation	NOUN
ajrhss-2283	5	23	within	within	ADP
ajrhss-2283	5	24	13	13	NUM
ajrhss-2283	5	25	years	year	NOUN
ajrhss-2283	5	26	coverage	coverage	NOUN
ajrhss-2283	5	27	.	.	PUNCT
ajrhss-2283	6	1	this	this	DET
ajrhss-2283	6	2	research	research	NOUN
ajrhss-2283	6	3	used	use	VERB
ajrhss-2283	6	4	ex	ex	NOUN
ajrhss-2283	6	5	-	-	ADJ
ajrhss-2283	6	6	post	post	ADJ
ajrhss-2283	6	7	facto	facto	X
ajrhss-2283	6	8	design	design	NOUN
ajrhss-2283	6	9	to	to	PART
ajrhss-2283	6	10	carry	carry	VERB
ajrhss-2283	6	11	out	out	ADP
ajrhss-2283	6	12	the	the	DET
ajrhss-2283	6	13	investigation	investigation	NOUN
ajrhss-2283	6	14	on	on	ADP
ajrhss-2283	6	15	56	56	NUM
ajrhss-2283	6	16	quoted	quote	VERB
ajrhss-2283	6	17	manufacturing	manufacturing	NOUN
ajrhss-2283	6	18	companies	company	NOUN
ajrhss-2283	6	19	.	.	PUNCT
ajrhss-2283	7	1	the	the	DET
ajrhss-2283	7	2	econometric	econometric	ADJ
ajrhss-2283	7	3	statistical	statistical	ADJ
ajrhss-2283	7	4	view	view	NOUN
ajrhss-2283	7	5	version	version	NOUN
ajrhss-2283	7	6	10	10	NUM
ajrhss-2283	7	7	software	software	NOUN
ajrhss-2283	7	8	was	be	AUX
ajrhss-2283	7	9	used	use	VERB
ajrhss-2283	7	10	in	in	ADP
ajrhss-2283	7	11	the	the	DET
ajrhss-2283	7	12	analyses	analysis	NOUN
ajrhss-2283	7	13	.	.	PUNCT
ajrhss-2283	8	1	results	result	NOUN
ajrhss-2283	8	2	showed	show	VERB
ajrhss-2283	8	3	a	a	DET
ajrhss-2283	8	4	positive	positive	ADJ
ajrhss-2283	8	5	and	and	CCONJ
ajrhss-2283	8	6	significant	significant	ADJ
ajrhss-2283	8	7	relationship	relationship	NOUN
ajrhss-2283	8	8	between	between	ADP
ajrhss-2283	8	9	two	two	NUM
ajrhss-2283	8	10	dimensions	dimension	NOUN
ajrhss-2283	8	11	of	of	ADP
ajrhss-2283	8	12	corporate	corporate	ADJ
ajrhss-2283	8	13	governance	governance	NOUN
ajrhss-2283	8	14	mechanism	mechanism	NOUN
ajrhss-2283	8	15	(	(	PUNCT
ajrhss-2283	8	16	internal	internal	ADJ
ajrhss-2283	8	17	audit	audit	NOUN
ajrhss-2283	8	18	quality	quality	NOUN
ajrhss-2283	8	19	and	and	CCONJ
ajrhss-2283	8	20	auditor	auditor	NOUN
ajrhss-2283	8	21	independence	independence	NOUN
ajrhss-2283	8	22	)	)	PUNCT
ajrhss-2283	8	23	and	and	CCONJ
ajrhss-2283	8	24	asset	asset	NOUN
ajrhss-2283	8	25	depreciation	depreciation	NOUN
ajrhss-2283	8	26	value	value	NOUN
ajrhss-2283	8	27	,	,	PUNCT
ajrhss-2283	8	28	while	while	SCONJ
ajrhss-2283	8	29	positive	positive	ADJ
ajrhss-2283	8	30	and	and	CCONJ
ajrhss-2283	8	31	insignificant	insignificant	ADJ
ajrhss-2283	8	32	relationship	relationship	NOUN
ajrhss-2283	8	33	was	be	AUX
ajrhss-2283	8	34	found	find	VERB
ajrhss-2283	8	35	between	between	ADP
ajrhss-2283	8	36	board	board	NOUN
ajrhss-2283	8	37	of	of	ADP
ajrhss-2283	8	38	directors	director	NOUN
ajrhss-2283	8	39	’	’	PART
ajrhss-2283	8	40	independence	independence	NOUN
ajrhss-2283	8	41	and	and	CCONJ
ajrhss-2283	8	42	asset	asset	NOUN
ajrhss-2283	8	43	depreciation	depreciation	NOUN
ajrhss-2283	8	44	value	value	NOUN
ajrhss-2283	8	45	amongst	amongst	ADP
ajrhss-2283	8	46	others	other	NOUN
ajrhss-2283	8	47	.	.	PUNCT
ajrhss-2283	9	1	the	the	DET
ajrhss-2283	9	2	study	study	NOUN
ajrhss-2283	9	3	recommended	recommend	VERB
ajrhss-2283	9	4	amongst	amongst	ADP
ajrhss-2283	9	5	others	other	NOUN
ajrhss-2283	9	6	that	that	SCONJ
ajrhss-2283	9	7	shareholders	shareholder	NOUN
ajrhss-2283	9	8	of	of	ADP
ajrhss-2283	9	9	quoted	quote	VERB
ajrhss-2283	9	10	manufacturing	manufacturing	NOUN
ajrhss-2283	9	11	companies	company	NOUN
ajrhss-2283	9	12	should	should	AUX
ajrhss-2283	9	13	review	review	VERB
ajrhss-2283	9	14	the	the	DET
ajrhss-2283	9	15	current	current	ADJ
ajrhss-2283	9	16	percentage	percentage	NOUN
ajrhss-2283	9	17	in	in	ADP
ajrhss-2283	9	18	the	the	DET
ajrhss-2283	9	19	appointment	appointment	NOUN
ajrhss-2283	9	20	of	of	ADP
ajrhss-2283	9	21	non	non	ADJ
ajrhss-2283	9	22	-	-	ADJ
ajrhss-2283	9	23	executive	executive	ADJ
ajrhss-2283	9	24	directors	director	NOUN
ajrhss-2283	9	25	.	.	PUNCT
ajrhss-2283	10	1	board	board	NOUN
ajrhss-2283	10	2	of	of	ADP
ajrhss-2283	10	3	directors	director	NOUN
ajrhss-2283	10	4	’	'	PUNCT
ajrhss-2283	10	5	independence	independence	NOUN
ajrhss-2283	10	6	.	.	PUNCT
ajrhss-2283	11	1	internal	internal	ADJ
ajrhss-2283	11	2	audit	audit	NOUN
ajrhss-2283	11	3	quality	quality	NOUN
ajrhss-2283	11	4	.	.	PUNCT
ajrhss-2283	12	1	auditor	auditor	NOUN
ajrhss-2283	12	2	independence	independence	NOUN
ajrhss-2283	12	3	.	.	PUNCT
ajrhss-2283	13	1	asset	asset	NOUN
ajrhss-2283	13	2	depreciation	depreciation	NOUN
ajrhss-2283	13	3	value	value	NOUN
ajrhss-2283	13	4	introduction	introduction	NOUN
ajrhss-2283	13	5	the	the	DET
ajrhss-2283	13	6	manufacturing	manufacturing	NOUN
ajrhss-2283	13	7	sector	sector	NOUN
ajrhss-2283	13	8	has	have	AUX
ajrhss-2283	13	9	generally	generally	ADV
ajrhss-2283	13	10	been	be	AUX
ajrhss-2283	13	11	described	describe	VERB
ajrhss-2283	13	12	and	and	CCONJ
ajrhss-2283	13	13	accepted	accept	VERB
ajrhss-2283	13	14	as	as	ADP
ajrhss-2283	13	15	an	an	DET
ajrhss-2283	13	16	engine	engine	NOUN
ajrhss-2283	13	17	of	of	ADP
ajrhss-2283	13	18	growth	growth	NOUN
ajrhss-2283	13	19	and	and	CCONJ
ajrhss-2283	13	20	development	development	NOUN
ajrhss-2283	13	21	of	of	ADP
ajrhss-2283	13	22	any	any	DET
ajrhss-2283	13	23	country	country	NOUN
ajrhss-2283	13	24	(	(	PUNCT
ajrhss-2283	13	25	ududechinyere	ududechinyere	VERB
ajrhss-2283	13	26	,	,	PUNCT
ajrhss-2283	13	27	et	et	PROPN
ajrhss-2283	13	28	al	al	PROPN
ajrhss-2283	13	29	.	.	PROPN
ajrhss-2283	13	30	2018	2018	NUM
ajrhss-2283	13	31	)	)	PUNCT
ajrhss-2283	13	32	.	.	PUNCT
ajrhss-2283	14	1	it	it	PRON
ajrhss-2283	14	2	serves	serve	VERB
ajrhss-2283	14	3	as	as	ADP
ajrhss-2283	14	4	a	a	DET
ajrhss-2283	14	5	channel	channel	NOUN
ajrhss-2283	14	6	for	for	ADP
ajrhss-2283	14	7	the	the	DET
ajrhss-2283	14	8	production	production	NOUN
ajrhss-2283	14	9	of	of	ADP
ajrhss-2283	14	10	goods	good	NOUN
ajrhss-2283	14	11	and	and	CCONJ
ajrhss-2283	14	12	services	service	NOUN
ajrhss-2283	14	13	,	,	PUNCT
ajrhss-2283	14	14	creation	creation	NOUN
ajrhss-2283	14	15	of	of	ADP
ajrhss-2283	14	16	massive	massive	ADJ
ajrhss-2283	14	17	employment	employment	NOUN
ajrhss-2283	14	18	opportunities	opportunity	NOUN
ajrhss-2283	14	19	and	and	CCONJ
ajrhss-2283	14	20	generation	generation	NOUN
ajrhss-2283	14	21	of	of	ADP
ajrhss-2283	14	22	income	income	NOUN
ajrhss-2283	14	23	(	(	PUNCT
ajrhss-2283	14	24	olorunfemi	olorunfemi	PROPN
ajrhss-2283	14	25	,	,	PUNCT
ajrhss-2283	14	26	et	et	PROPN
ajrhss-2283	14	27	al	al	PROPN
ajrhss-2283	14	28	.	.	PROPN
ajrhss-2283	14	29	2013	2013	NUM
ajrhss-2283	14	30	)	)	PUNCT
ajrhss-2283	14	31	.	.	PUNCT
ajrhss-2283	15	1	the	the	DET
ajrhss-2283	15	2	importance	importance	NOUN
ajrhss-2283	15	3	of	of	ADP
ajrhss-2283	15	4	the	the	DET
ajrhss-2283	15	5	manufacturing	manufacturing	NOUN
ajrhss-2283	15	6	sector	sector	NOUN
ajrhss-2283	15	7	is	be	AUX
ajrhss-2283	15	8	also	also	ADV
ajrhss-2283	15	9	realized	realize	VERB
ajrhss-2283	15	10	from	from	ADP
ajrhss-2283	15	11	the	the	DET
ajrhss-2283	15	12	fact	fact	NOUN
ajrhss-2283	15	13	that	that	SCONJ
ajrhss-2283	15	14	private	private	ADJ
ajrhss-2283	15	15	consumption	consumption	NOUN
ajrhss-2283	15	16	expenditure	expenditure	NOUN
ajrhss-2283	15	17	has	have	AUX
ajrhss-2283	15	18	significantly	significantly	ADV
ajrhss-2283	15	19	increased	increase	VERB
ajrhss-2283	15	20	(	(	PUNCT
ajrhss-2283	15	21	ku	ku	PROPN
ajrhss-2283	15	22	,	,	PUNCT
ajrhss-2283	15	23	et	et	PROPN
ajrhss-2283	15	24	al	al	PROPN
ajrhss-2283	15	25	.	.	PROPN
ajrhss-2283	15	26	2010	2010	NUM
ajrhss-2283	15	27	)	)	PUNCT
ajrhss-2283	15	28	.	.	PUNCT
ajrhss-2283	16	1	in	in	ADP
ajrhss-2283	16	2	nigeria	nigeria	PROPN
ajrhss-2283	16	3	,	,	PUNCT
ajrhss-2283	16	4	the	the	DET
ajrhss-2283	16	5	history	history	NOUN
ajrhss-2283	16	6	of	of	ADP
ajrhss-2283	16	7	the	the	DET
ajrhss-2283	16	8	manufacturing	manufacturing	NOUN
ajrhss-2283	16	9	sector	sector	NOUN
ajrhss-2283	16	10	reflects	reflect	VERB
ajrhss-2283	16	11	how	how	SCONJ
ajrhss-2283	16	12	a	a	DET
ajrhss-2283	16	13	nation	nation	NOUN
ajrhss-2283	16	14	could	could	AUX
ajrhss-2283	16	15	neglect	neglect	VERB
ajrhss-2283	16	16	such	such	DET
ajrhss-2283	16	17	a	a	DET
ajrhss-2283	16	18	vital	vital	ADJ
ajrhss-2283	16	19	profitable	profitable	ADJ
ajrhss-2283	16	20	sector	sector	NOUN
ajrhss-2283	16	21	through	through	ADP
ajrhss-2283	16	22	economic	economic	ADJ
ajrhss-2283	16	23	policy	policy	NOUN
ajrhss-2283	16	24	inconsistencies	inconsistency	NOUN
ajrhss-2283	16	25	(	(	PUNCT
ajrhss-2283	16	26	adeola	adeola	NOUN
ajrhss-2283	16	27	,	,	PUNCT
ajrhss-2283	16	28	2005	2005	NUM
ajrhss-2283	16	29	)	)	PUNCT
ajrhss-2283	16	30	.	.	PUNCT
ajrhss-2283	17	1	pursuant	pursuant	ADJ
ajrhss-2283	17	2	to	to	ADP
ajrhss-2283	17	3	the	the	DET
ajrhss-2283	17	4	economic	economic	ADJ
ajrhss-2283	17	5	objectives	objective	NOUN
ajrhss-2283	17	6	of	of	ADP
ajrhss-2283	17	7	this	this	DET
ajrhss-2283	17	8	important	important	ADJ
ajrhss-2283	17	9	sector	sector	NOUN
ajrhss-2283	17	10	,	,	PUNCT
ajrhss-2283	17	11	thrive	thrive	VERB
ajrhss-2283	17	12	the	the	DET
ajrhss-2283	17	13	relevance	relevance	NOUN
ajrhss-2283	17	14	of	of	ADP
ajrhss-2283	17	15	corporate	corporate	ADJ
ajrhss-2283	17	16	governance	governance	NOUN
ajrhss-2283	17	17	mechanisms	mechanism	NOUN
ajrhss-2283	17	18	and	and	CCONJ
ajrhss-2283	17	19	earnings	earning	NOUN
ajrhss-2283	17	20	management	management	NOUN
ajrhss-2283	17	21	.	.	PUNCT
ajrhss-2283	18	1	currently	currently	ADV
ajrhss-2283	18	2	,	,	PUNCT
ajrhss-2283	18	3	earnings	earning	NOUN
ajrhss-2283	18	4	management	management	NOUN
ajrhss-2283	18	5	has	have	AUX
ajrhss-2283	18	6	emerged	emerge	VERB
ajrhss-2283	18	7	as	as	ADP
ajrhss-2283	18	8	a	a	DET
ajrhss-2283	18	9	subject	subject	NOUN
ajrhss-2283	18	10	of	of	ADP
ajrhss-2283	18	11	interest	interest	NOUN
ajrhss-2283	18	12	to	to	ADP
ajrhss-2283	18	13	analyst	analyst	NOUN
ajrhss-2283	18	14	,	,	PUNCT
ajrhss-2283	18	15	investors	investor	NOUN
ajrhss-2283	18	16	,	,	PUNCT
ajrhss-2283	18	17	managers	manager	NOUN
ajrhss-2283	18	18	and	and	CCONJ
ajrhss-2283	18	19	other	other	ADJ
ajrhss-2283	18	20	market	market	NOUN
ajrhss-2283	18	21	participants	participant	NOUN
ajrhss-2283	18	22	(	(	PUNCT
ajrhss-2283	18	23	chan	chan	PROPN
ajrhss-2283	18	24	,	,	PUNCT
ajrhss-2283	18	25	et	et	PROPN
ajrhss-2283	18	26	al	al	PROPN
ajrhss-2283	18	27	,	,	PUNCT
ajrhss-2283	18	28	2006	2006	NUM
ajrhss-2283	18	29	;	;	PUNCT
ajrhss-2283	18	30	cahan	cahan	PROPN
ajrhss-2283	18	31	,	,	PUNCT
ajrhss-2283	18	32	et	et	PROPN
ajrhss-2283	18	33	al	al	PROPN
ajrhss-2283	18	34	.	.	PROPN
ajrhss-2283	18	35	2009	2009	NUM
ajrhss-2283	18	36	)	)	PUNCT
ajrhss-2283	18	37	.	.	PUNCT
ajrhss-2283	19	1	earnings	earning	NOUN
ajrhss-2283	19	2	management	management	NOUN
ajrhss-2283	19	3	is	be	AUX
ajrhss-2283	19	4	considered	consider	VERB
ajrhss-2283	19	5	to	to	PART
ajrhss-2283	19	6	be	be	AUX
ajrhss-2283	19	7	a	a	DET
ajrhss-2283	19	8	key	key	ADJ
ajrhss-2283	19	9	indicator	indicator	NOUN
ajrhss-2283	19	10	of	of	ADP
ajrhss-2283	19	11	financial	financial	ADJ
ajrhss-2283	19	12	reporting	reporting	NOUN
ajrhss-2283	19	13	quality	quality	NOUN
ajrhss-2283	19	14	.	.	PUNCT
ajrhss-2283	20	1	managers	manager	NOUN
ajrhss-2283	20	2	are	be	AUX
ajrhss-2283	20	3	much	much	ADV
ajrhss-2283	20	4	concerned	concerned	ADJ
ajrhss-2283	20	5	about	about	ADP
ajrhss-2283	20	6	american	american	ADJ
ajrhss-2283	20	7	journal	journal	PROPN
ajrhss-2283	20	8	of	of	ADP
ajrhss-2283	20	9	research	research	NOUN
ajrhss-2283	20	10	in	in	ADP
ajrhss-2283	20	11	humanities	humanity	NOUN
ajrhss-2283	20	12	and	and	CCONJ
ajrhss-2283	20	13	social	social	ADJ
ajrhss-2283	20	14	sciences	science	NOUN
ajrhss-2283	20	15	volume	volume	NOUN
ajrhss-2283	20	16	26	26	NUM
ajrhss-2283	20	17	july	july	PROPN
ajrhss-2283	20	18	2024	2024	NUM
ajrhss-2283	20	19	p	p	NOUN
ajrhss-2283	20	20	a	a	DET
ajrhss-2283	20	21	g	g	NOUN
ajrhss-2283	20	22	e	e	NOUN
ajrhss-2283	20	23	|	|	ADV
ajrhss-2283	20	24	82	82	NUM
ajrhss-2283	20	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	20	26	meeting	meeting	NOUN
ajrhss-2283	20	27	analyst	analyst	NOUN
ajrhss-2283	20	28	forecast	forecast	NOUN
ajrhss-2283	20	29	by	by	ADP
ajrhss-2283	20	30	maintaining	maintain	VERB
ajrhss-2283	20	31	sustainable	sustainable	ADJ
ajrhss-2283	20	32	growth	growth	NOUN
ajrhss-2283	20	33	of	of	ADP
ajrhss-2283	20	34	their	their	PRON
ajrhss-2283	20	35	companies	company	NOUN
ajrhss-2283	20	36	as	as	ADP
ajrhss-2283	20	37	a	a	DET
ajrhss-2283	20	38	means	means	NOUN
ajrhss-2283	20	39	to	to	PART
ajrhss-2283	20	40	protect	protect	VERB
ajrhss-2283	20	41	themselves	themselves	PRON
ajrhss-2283	20	42	(	(	PUNCT
ajrhss-2283	20	43	lyimo	lyimo	ADJ
ajrhss-2283	20	44	,	,	PUNCT
ajrhss-2283	20	45	2014	2014	NUM
ajrhss-2283	20	46	)	)	PUNCT
ajrhss-2283	20	47	.	.	PUNCT
ajrhss-2283	21	1	leuz	leuz	NOUN
ajrhss-2283	21	2	,	,	PUNCT
ajrhss-2283	21	3	et	et	PROPN
ajrhss-2283	21	4	al	al	PROPN
ajrhss-2283	21	5	.	.	PUNCT
ajrhss-2283	22	1	(	(	PUNCT
ajrhss-2283	22	2	2003	2003	NUM
ajrhss-2283	22	3	)	)	PUNCT
ajrhss-2283	22	4	defined	define	VERB
ajrhss-2283	22	5	earnings	earning	NOUN
ajrhss-2283	22	6	management	management	NOUN
ajrhss-2283	22	7	as	as	ADP
ajrhss-2283	22	8	insiders	insider	NOUN
ajrhss-2283	22	9	’	’	PART
ajrhss-2283	22	10	changes	change	NOUN
ajrhss-2283	22	11	that	that	PRON
ajrhss-2283	22	12	affect	affect	VERB
ajrhss-2283	22	13	economic	economic	ADJ
ajrhss-2283	22	14	performance	performance	NOUN
ajrhss-2283	22	15	recorded	record	VERB
ajrhss-2283	22	16	in	in	ADP
ajrhss-2283	22	17	financial	financial	ADJ
ajrhss-2283	22	18	reporting	reporting	NOUN
ajrhss-2283	22	19	with	with	ADP
ajrhss-2283	22	20	the	the	DET
ajrhss-2283	22	21	intention	intention	NOUN
ajrhss-2283	22	22	to	to	PART
ajrhss-2283	22	23	influence	influence	VERB
ajrhss-2283	22	24	contractual	contractual	ADJ
ajrhss-2283	22	25	benefits	benefit	NOUN
ajrhss-2283	22	26	or	or	CCONJ
ajrhss-2283	22	27	to	to	PART
ajrhss-2283	22	28	mislead	mislead	VERB
ajrhss-2283	22	29	some	some	DET
ajrhss-2283	22	30	stakeholders	stakeholder	NOUN
ajrhss-2283	22	31	.	.	PUNCT
ajrhss-2283	23	1	callao	callao	PROPN
ajrhss-2283	23	2	,	,	PUNCT
ajrhss-2283	23	3	et	et	PROPN
ajrhss-2283	23	4	al	al	PROPN
ajrhss-2283	23	5	.	.	PUNCT
ajrhss-2283	23	6	(	(	PUNCT
ajrhss-2283	23	7	2014	2014	NUM
ajrhss-2283	23	8	)	)	PUNCT
ajrhss-2283	23	9	more	more	ADV
ajrhss-2283	23	10	recent	recent	ADJ
ajrhss-2283	23	11	definition	definition	NOUN
ajrhss-2283	23	12	combines	combine	VERB
ajrhss-2283	23	13	many	many	ADJ
ajrhss-2283	23	14	elements	element	NOUN
ajrhss-2283	23	15	covered	cover	VERB
ajrhss-2283	23	16	by	by	ADP
ajrhss-2283	23	17	previous	previous	ADJ
ajrhss-2283	23	18	researchers	researcher	NOUN
ajrhss-2283	23	19	.	.	PUNCT
ajrhss-2283	24	1	this	this	DET
ajrhss-2283	24	2	recent	recent	ADJ
ajrhss-2283	24	3	definition	definition	NOUN
ajrhss-2283	24	4	says	say	VERB
ajrhss-2283	24	5	that	that	SCONJ
ajrhss-2283	24	6	earnings	earning	NOUN
ajrhss-2283	24	7	management	management	NOUN
ajrhss-2283	24	8	is	be	AUX
ajrhss-2283	24	9	a	a	DET
ajrhss-2283	24	10	purposeful	purposeful	ADJ
ajrhss-2283	24	11	intervention	intervention	NOUN
ajrhss-2283	24	12	in	in	ADP
ajrhss-2283	24	13	financial	financial	ADJ
ajrhss-2283	24	14	reporting	reporting	NOUN
ajrhss-2283	24	15	,	,	PUNCT
ajrhss-2283	24	16	designed	design	VERB
ajrhss-2283	24	17	to	to	PART
ajrhss-2283	24	18	reach	reach	VERB
ajrhss-2283	24	19	earnings	earning	NOUN
ajrhss-2283	24	20	targets	target	NOUN
ajrhss-2283	24	21	by	by	ADP
ajrhss-2283	24	22	varying	vary	VERB
ajrhss-2283	24	23	accounting	accounting	NOUN
ajrhss-2283	24	24	practices	practice	NOUN
ajrhss-2283	24	25	.	.	PUNCT
ajrhss-2283	25	1	ias	ias	PROPN
ajrhss-2283	25	2	16	16	NUM
ajrhss-2283	25	3	property	property	NOUN
ajrhss-2283	25	4	,	,	PUNCT
ajrhss-2283	25	5	plant	plant	NOUN
ajrhss-2283	25	6	and	and	CCONJ
ajrhss-2283	25	7	equipment	equipment	NOUN
ajrhss-2283	25	8	require	require	VERB
ajrhss-2283	25	9	that	that	SCONJ
ajrhss-2283	25	10	the	the	DET
ajrhss-2283	25	11	non	non	ADJ
ajrhss-2283	25	12	-	-	ADJ
ajrhss-2283	25	13	current	current	ADJ
ajrhss-2283	25	14	assets	asset	NOUN
ajrhss-2283	25	15	should	should	AUX
ajrhss-2283	25	16	be	be	AUX
ajrhss-2283	25	17	depreciated	depreciate	VERB
ajrhss-2283	25	18	over	over	ADP
ajrhss-2283	25	19	its	its	PRON
ajrhss-2283	25	20	useful	useful	ADJ
ajrhss-2283	25	21	life	life	NOUN
ajrhss-2283	25	22	.	.	PUNCT
ajrhss-2283	26	1	intangible	intangible	ADJ
ajrhss-2283	26	2	assets	asset	NOUN
ajrhss-2283	26	3	such	such	ADJ
ajrhss-2283	26	4	as	as	ADP
ajrhss-2283	26	5	trademarks	trademark	NOUN
ajrhss-2283	26	6	should	should	AUX
ajrhss-2283	26	7	be	be	AUX
ajrhss-2283	26	8	amortized	amortize	VERB
ajrhss-2283	26	9	while	while	SCONJ
ajrhss-2283	26	10	natural	natural	ADJ
ajrhss-2283	26	11	resources	resource	NOUN
ajrhss-2283	26	12	such	such	ADJ
ajrhss-2283	26	13	as	as	ADP
ajrhss-2283	26	14	oil	oil	NOUN
ajrhss-2283	26	15	and	and	CCONJ
ajrhss-2283	26	16	gas	gas	NOUN
ajrhss-2283	26	17	are	be	AUX
ajrhss-2283	26	18	subjected	subject	VERB
ajrhss-2283	26	19	to	to	ADP
ajrhss-2283	26	20	depletion	depletion	NOUN
ajrhss-2283	26	21	process	process	NOUN
ajrhss-2283	26	22	.	.	PUNCT
ajrhss-2283	27	1	according	accord	VERB
ajrhss-2283	27	2	to	to	ADP
ajrhss-2283	27	3	franceschetti	franceschetti	PROPN
ajrhss-2283	27	4	(	(	PUNCT
ajrhss-2283	27	5	2018	2018	NUM
ajrhss-2283	27	6	)	)	PUNCT
ajrhss-2283	27	7	and	and	CCONJ
ajrhss-2283	27	8	omar	omar	PROPN
ajrhss-2283	27	9	,	,	PUNCT
ajrhss-2283	27	10	et	et	PROPN
ajrhss-2283	27	11	al	al	PROPN
ajrhss-2283	27	12	.	.	PUNCT
ajrhss-2283	27	13	(	(	PUNCT
ajrhss-2283	27	14	2014	2014	NUM
ajrhss-2283	27	15	)	)	PUNCT
ajrhss-2283	27	16	and	and	CCONJ
ajrhss-2283	27	17	kighir	kighir	PROPN
ajrhss-2283	27	18	,	,	PUNCT
ajrhss-2283	27	19	et	et	PROPN
ajrhss-2283	27	20	al	al	PROPN
ajrhss-2283	27	21	.	.	PROPN
ajrhss-2283	27	22	(	(	PUNCT
ajrhss-2283	27	23	2013	2013	NUM
ajrhss-2283	27	24	)	)	PUNCT
ajrhss-2283	27	25	,	,	PUNCT
ajrhss-2283	27	26	the	the	DET
ajrhss-2283	27	27	aforementioned	aforementioned	ADJ
ajrhss-2283	27	28	items	item	NOUN
ajrhss-2283	27	29	require	require	VERB
ajrhss-2283	27	30	discretionary	discretionary	ADJ
ajrhss-2283	27	31	judgment	judgment	NOUN
ajrhss-2283	27	32	by	by	ADP
ajrhss-2283	27	33	the	the	DET
ajrhss-2283	27	34	management	management	NOUN
ajrhss-2283	27	35	to	to	PART
ajrhss-2283	27	36	choose	choose	VERB
ajrhss-2283	27	37	the	the	DET
ajrhss-2283	27	38	depreciation	depreciation	NOUN
ajrhss-2283	27	39	method	method	NOUN
ajrhss-2283	27	40	,	,	PUNCT
ajrhss-2283	27	41	to	to	PART
ajrhss-2283	27	42	select	select	VERB
ajrhss-2283	27	43	the	the	DET
ajrhss-2283	27	44	useful	useful	ADJ
ajrhss-2283	27	45	life	life	NOUN
ajrhss-2283	27	46	of	of	ADP
ajrhss-2283	27	47	the	the	DET
ajrhss-2283	27	48	assets	asset	NOUN
ajrhss-2283	27	49	and	and	CCONJ
ajrhss-2283	27	50	to	to	PART
ajrhss-2283	27	51	estimate	estimate	VERB
ajrhss-2283	27	52	the	the	DET
ajrhss-2283	27	53	salvage	salvage	NOUN
ajrhss-2283	27	54	values	value	NOUN
ajrhss-2283	27	55	.	.	PUNCT
ajrhss-2283	28	1	as	as	ADV
ajrhss-2283	28	2	well	well	ADV
ajrhss-2283	28	3	,	,	PUNCT
ajrhss-2283	28	4	bishop	bishop	PROPN
ajrhss-2283	28	5	and	and	CCONJ
ajrhss-2283	28	6	eccher	eccher	NOUN
ajrhss-2283	28	7	(	(	PUNCT
ajrhss-2283	28	8	2000	2000	NUM
ajrhss-2283	28	9	)	)	PUNCT
ajrhss-2283	28	10	professed	profess	VERB
ajrhss-2283	28	11	that	that	SCONJ
ajrhss-2283	28	12	the	the	DET
ajrhss-2283	28	13	changes	change	NOUN
ajrhss-2283	28	14	in	in	ADP
ajrhss-2283	28	15	the	the	DET
ajrhss-2283	28	16	useful	useful	ADJ
ajrhss-2283	28	17	life	life	NOUN
ajrhss-2283	28	18	of	of	ADP
ajrhss-2283	28	19	the	the	DET
ajrhss-2283	28	20	non	non	ADJ
ajrhss-2283	28	21	-	-	ADJ
ajrhss-2283	28	22	current	current	ADJ
ajrhss-2283	28	23	assets	asset	NOUN
ajrhss-2283	28	24	influence	influence	VERB
ajrhss-2283	28	25	the	the	DET
ajrhss-2283	28	26	reported	report	VERB
ajrhss-2283	28	27	earnings	earning	NOUN
ajrhss-2283	28	28	in	in	ADP
ajrhss-2283	28	29	the	the	DET
ajrhss-2283	28	30	income	income	NOUN
ajrhss-2283	28	31	statement	statement	NOUN
ajrhss-2283	28	32	which	which	PRON
ajrhss-2283	28	33	may	may	AUX
ajrhss-2283	28	34	be	be	AUX
ajrhss-2283	28	35	deemed	deem	VERB
ajrhss-2283	28	36	as	as	ADP
ajrhss-2283	28	37	earnings	earning	NOUN
ajrhss-2283	28	38	manipulations	manipulation	NOUN
ajrhss-2283	28	39	.	.	PUNCT
ajrhss-2283	29	1	nevertheless	nevertheless	ADV
ajrhss-2283	29	2	,	,	PUNCT
ajrhss-2283	29	3	under	under	ADP
ajrhss-2283	29	4	ias	ias	PROPN
ajrhss-2283	29	5	16	16	NUM
ajrhss-2283	29	6	the	the	DET
ajrhss-2283	29	7	residual	residual	ADJ
ajrhss-2283	29	8	value	value	NOUN
ajrhss-2283	29	9	and	and	CCONJ
ajrhss-2283	29	10	the	the	DET
ajrhss-2283	29	11	useful	useful	ADJ
ajrhss-2283	29	12	life	life	NOUN
ajrhss-2283	29	13	of	of	ADP
ajrhss-2283	29	14	an	an	DET
ajrhss-2283	29	15	asset	asset	NOUN
ajrhss-2283	29	16	should	should	AUX
ajrhss-2283	29	17	be	be	AUX
ajrhss-2283	29	18	reviewed	review	VERB
ajrhss-2283	29	19	at	at	ADP
ajrhss-2283	29	20	least	least	ADJ
ajrhss-2283	29	21	annually	annually	ADV
ajrhss-2283	29	22	,	,	PUNCT
ajrhss-2283	29	23	and	and	CCONJ
ajrhss-2283	29	24	in	in	ADP
ajrhss-2283	29	25	case	case	NOUN
ajrhss-2283	29	26	the	the	DET
ajrhss-2283	29	27	expectations	expectation	NOUN
ajrhss-2283	29	28	differ	differ	VERB
ajrhss-2283	29	29	from	from	ADP
ajrhss-2283	29	30	the	the	DET
ajrhss-2283	29	31	previous	previous	ADJ
ajrhss-2283	29	32	estimates	estimate	NOUN
ajrhss-2283	29	33	;	;	PUNCT
ajrhss-2283	29	34	any	any	DET
ajrhss-2283	29	35	changes	change	NOUN
ajrhss-2283	29	36	are	be	AUX
ajrhss-2283	29	37	accounted	account	VERB
ajrhss-2283	29	38	for	for	ADP
ajrhss-2283	29	39	prospectively	prospectively	ADV
ajrhss-2283	29	40	as	as	ADP
ajrhss-2283	29	41	changes	change	NOUN
ajrhss-2283	29	42	in	in	ADP
ajrhss-2283	29	43	estimates	estimate	NOUN
ajrhss-2283	29	44	under	under	ADP
ajrhss-2283	29	45	ias	ias	PROPN
ajrhss-2283	29	46	8	8	NUM
ajrhss-2283	29	47	accounting	accounting	NOUN
ajrhss-2283	29	48	policies	policy	NOUN
ajrhss-2283	29	49	,	,	PUNCT
ajrhss-2283	29	50	changes	change	NOUN
ajrhss-2283	29	51	in	in	ADP
ajrhss-2283	29	52	accounting	accounting	NOUN
ajrhss-2283	29	53	estimates	estimate	NOUN
ajrhss-2283	29	54	and	and	CCONJ
ajrhss-2283	29	55	error	error	NOUN
ajrhss-2283	29	56	.	.	PUNCT
ajrhss-2283	30	1	also	also	ADV
ajrhss-2283	30	2	,	,	PUNCT
ajrhss-2283	30	3	the	the	DET
ajrhss-2283	30	4	depreciation	depreciation	NOUN
ajrhss-2283	30	5	method	method	NOUN
ajrhss-2283	30	6	should	should	AUX
ajrhss-2283	30	7	reflect	reflect	VERB
ajrhss-2283	30	8	the	the	DET
ajrhss-2283	30	9	pattern	pattern	NOUN
ajrhss-2283	30	10	in	in	ADP
ajrhss-2283	30	11	which	which	PRON
ajrhss-2283	30	12	the	the	DET
ajrhss-2283	30	13	assets	asset	NOUN
ajrhss-2283	30	14	`	`	PUNCT
ajrhss-2283	30	15	economic	economic	ADJ
ajrhss-2283	30	16	benefits	benefit	NOUN
ajrhss-2283	30	17	are	be	AUX
ajrhss-2283	30	18	consumed	consume	VERB
ajrhss-2283	30	19	by	by	ADP
ajrhss-2283	30	20	the	the	DET
ajrhss-2283	30	21	entity	entity	NOUN
ajrhss-2283	30	22	.	.	PUNCT
ajrhss-2283	31	1	however	however	ADV
ajrhss-2283	31	2	,	,	PUNCT
ajrhss-2283	31	3	where	where	SCONJ
ajrhss-2283	31	4	management	management	NOUN
ajrhss-2283	31	5	followed	follow	VERB
ajrhss-2283	31	6	the	the	DET
ajrhss-2283	31	7	previous	previous	ADJ
ajrhss-2283	31	8	rules	rule	NOUN
ajrhss-2283	31	9	;	;	PUNCT
ajrhss-2283	31	10	this	this	DET
ajrhss-2283	31	11	technique	technique	NOUN
ajrhss-2283	31	12	still	still	ADV
ajrhss-2283	31	13	provides	provide	VERB
ajrhss-2283	31	14	an	an	DET
ajrhss-2283	31	15	ample	ample	ADJ
ajrhss-2283	31	16	space	space	NOUN
ajrhss-2283	31	17	of	of	ADP
ajrhss-2283	31	18	discretionary	discretionary	ADJ
ajrhss-2283	31	19	judgment	judgment	NOUN
ajrhss-2283	31	20	that	that	PRON
ajrhss-2283	31	21	can	can	AUX
ajrhss-2283	31	22	be	be	AUX
ajrhss-2283	31	23	exploited	exploit	VERB
ajrhss-2283	31	24	to	to	PART
ajrhss-2283	31	25	manage	manage	VERB
ajrhss-2283	31	26	the	the	DET
ajrhss-2283	31	27	reported	report	VERB
ajrhss-2283	31	28	earnings	earning	NOUN
ajrhss-2283	31	29	.	.	PUNCT
ajrhss-2283	32	1	more	more	ADV
ajrhss-2283	32	2	so	so	ADV
ajrhss-2283	32	3	,	,	PUNCT
ajrhss-2283	32	4	if	if	SCONJ
ajrhss-2283	32	5	those	those	DET
ajrhss-2283	32	6	rules	rule	NOUN
ajrhss-2283	32	7	are	be	AUX
ajrhss-2283	32	8	violated	violate	VERB
ajrhss-2283	32	9	,	,	PUNCT
ajrhss-2283	32	10	then	then	ADV
ajrhss-2283	32	11	fraudulent	fraudulent	ADJ
ajrhss-2283	32	12	financial	financial	ADJ
ajrhss-2283	32	13	statements	statement	NOUN
ajrhss-2283	32	14	might	might	AUX
ajrhss-2283	32	15	also	also	ADV
ajrhss-2283	32	16	occur	occur	VERB
ajrhss-2283	32	17	.	.	PUNCT
ajrhss-2283	33	1	lin	lin	PROPN
ajrhss-2283	33	2	and	and	CCONJ
ajrhss-2283	33	3	hwang	hwang	PROPN
ajrhss-2283	33	4	(	(	PUNCT
ajrhss-2283	33	5	2010	2010	NUM
ajrhss-2283	33	6	)	)	PUNCT
ajrhss-2283	33	7	note	note	VERB
ajrhss-2283	33	8	the	the	DET
ajrhss-2283	33	9	need	need	NOUN
ajrhss-2283	33	10	for	for	ADP
ajrhss-2283	33	11	corporate	corporate	ADJ
ajrhss-2283	33	12	governance	governance	NOUN
ajrhss-2283	33	13	as	as	ADP
ajrhss-2283	33	14	a	a	DET
ajrhss-2283	33	15	mechanism	mechanism	NOUN
ajrhss-2283	33	16	to	to	PART
ajrhss-2283	33	17	align	align	VERB
ajrhss-2283	33	18	the	the	DET
ajrhss-2283	33	19	interests	interest	NOUN
ajrhss-2283	33	20	of	of	ADP
ajrhss-2283	33	21	management	management	NOUN
ajrhss-2283	33	22	with	with	ADP
ajrhss-2283	33	23	those	those	PRON
ajrhss-2283	33	24	of	of	ADP
ajrhss-2283	33	25	shareholders	shareholder	NOUN
ajrhss-2283	33	26	.	.	PUNCT
ajrhss-2283	34	1	corporate	corporate	ADJ
ajrhss-2283	34	2	governance	governance	NOUN
ajrhss-2283	34	3	features	feature	NOUN
ajrhss-2283	34	4	may	may	AUX
ajrhss-2283	34	5	be	be	AUX
ajrhss-2283	34	6	seen	see	VERB
ajrhss-2283	34	7	as	as	ADP
ajrhss-2283	34	8	a	a	DET
ajrhss-2283	34	9	characteristic	characteristic	NOUN
ajrhss-2283	34	10	of	of	ADP
ajrhss-2283	34	11	the	the	DET
ajrhss-2283	34	12	contract	contract	NOUN
ajrhss-2283	34	13	that	that	PRON
ajrhss-2283	34	14	governs	govern	VERB
ajrhss-2283	34	15	relations	relation	NOUN
ajrhss-2283	34	16	between	between	ADP
ajrhss-2283	34	17	shareholders	shareholder	NOUN
ajrhss-2283	34	18	and	and	CCONJ
ajrhss-2283	34	19	managers	manager	NOUN
ajrhss-2283	34	20	(	(	PUNCT
ajrhss-2283	34	21	bhagat	bhagat	PROPN
ajrhss-2283	34	22	&	&	CCONJ
ajrhss-2283	34	23	bolton	bolton	PROPN
ajrhss-2283	34	24	,	,	PUNCT
ajrhss-2283	34	25	2008	2008	NUM
ajrhss-2283	34	26	)	)	PUNCT
ajrhss-2283	34	27	.	.	PUNCT
ajrhss-2283	35	1	a	a	DET
ajrhss-2283	35	2	corporate	corporate	ADJ
ajrhss-2283	35	3	governance	governance	NOUN
ajrhss-2283	35	4	system	system	NOUN
ajrhss-2283	35	5	comprises	comprise	NOUN
ajrhss-2283	35	6	of	of	ADP
ajrhss-2283	35	7	a	a	DET
ajrhss-2283	35	8	wide	wide	ADJ
ajrhss-2283	35	9	range	range	NOUN
ajrhss-2283	35	10	of	of	ADP
ajrhss-2283	35	11	practices	practice	NOUN
ajrhss-2283	35	12	and	and	CCONJ
ajrhss-2283	35	13	institutions	institution	NOUN
ajrhss-2283	35	14	,	,	PUNCT
ajrhss-2283	35	15	from	from	ADP
ajrhss-2283	35	16	accounting	accounting	NOUN
ajrhss-2283	35	17	standards	standard	NOUN
ajrhss-2283	35	18	and	and	CCONJ
ajrhss-2283	35	19	laws	law	NOUN
ajrhss-2283	35	20	concerning	concern	VERB
ajrhss-2283	35	21	financial	financial	ADJ
ajrhss-2283	35	22	disclosure	disclosure	NOUN
ajrhss-2283	35	23	,	,	PUNCT
ajrhss-2283	35	24	to	to	ADP
ajrhss-2283	35	25	executive	executive	ADJ
ajrhss-2283	35	26	compensation	compensation	NOUN
ajrhss-2283	35	27	,	,	PUNCT
ajrhss-2283	35	28	to	to	PART
ajrhss-2283	35	29	size	size	NOUN
ajrhss-2283	35	30	and	and	CCONJ
ajrhss-2283	35	31	composition	composition	NOUN
ajrhss-2283	35	32	of	of	ADP
ajrhss-2283	35	33	corporate	corporate	ADJ
ajrhss-2283	35	34	boards	board	NOUN
ajrhss-2283	35	35	(	(	PUNCT
ajrhss-2283	35	36	javid	javid	PROPN
ajrhss-2283	35	37	&	&	CCONJ
ajrhss-2283	35	38	igbal	igbal	PROPN
ajrhss-2283	35	39	,	,	PUNCT
ajrhss-2283	35	40	2010	2010	NUM
ajrhss-2283	35	41	)	)	PUNCT
ajrhss-2283	35	42	.	.	PUNCT
ajrhss-2283	36	1	therefore	therefore	ADV
ajrhss-2283	36	2	,	,	PUNCT
ajrhss-2283	36	3	a	a	DET
ajrhss-2283	36	4	corporate	corporate	ADJ
ajrhss-2283	36	5	governance	governance	NOUN
ajrhss-2283	36	6	regime	regime	NOUN
ajrhss-2283	36	7	in	in	ADP
ajrhss-2283	36	8	a	a	DET
ajrhss-2283	36	9	country	country	NOUN
ajrhss-2283	36	10	has	have	VERB
ajrhss-2283	36	11	deep	deep	ADJ
ajrhss-2283	36	12	implications	implication	NOUN
ajrhss-2283	36	13	for	for	ADP
ajrhss-2283	36	14	firms	firm	NOUN
ajrhss-2283	36	15	,	,	PUNCT
ajrhss-2283	36	16	employment	employment	NOUN
ajrhss-2283	36	17	systems	system	NOUN
ajrhss-2283	36	18	,	,	PUNCT
ajrhss-2283	36	19	trading	trading	NOUN
ajrhss-2283	36	20	relationships	relationship	NOUN
ajrhss-2283	36	21	and	and	CCONJ
ajrhss-2283	36	22	capital	capital	NOUN
ajrhss-2283	36	23	markets	market	NOUN
ajrhss-2283	36	24	(	(	PUNCT
ajrhss-2283	36	25	javid	javid	PROPN
ajrhss-2283	36	26	&	&	CCONJ
ajrhss-2283	36	27	igbal	igbal	PROPN
ajrhss-2283	36	28	,	,	PUNCT
ajrhss-2283	36	29	2010	2010	NUM
ajrhss-2283	36	30	)	)	PUNCT
ajrhss-2283	36	31	.	.	PUNCT
ajrhss-2283	37	1	pointedly	pointedly	ADV
ajrhss-2283	37	2	,	,	PUNCT
ajrhss-2283	37	3	the	the	DET
ajrhss-2283	37	4	concept	concept	NOUN
ajrhss-2283	37	5	of	of	ADP
ajrhss-2283	37	6	corporate	corporate	ADJ
ajrhss-2283	37	7	governance	governance	NOUN
ajrhss-2283	37	8	mechanism	mechanism	NOUN
ajrhss-2283	37	9	presumes	presume	VERB
ajrhss-2283	37	10	a	a	DET
ajrhss-2283	37	11	fundamental	fundamental	ADJ
ajrhss-2283	37	12	tension	tension	NOUN
ajrhss-2283	37	13	between	between	ADP
ajrhss-2283	37	14	shareholders	shareholder	NOUN
ajrhss-2283	37	15	and	and	CCONJ
ajrhss-2283	37	16	corporate	corporate	ADJ
ajrhss-2283	37	17	managers	manager	NOUN
ajrhss-2283	37	18	(	(	PUNCT
ajrhss-2283	37	19	berle	berle	PROPN
ajrhss-2283	37	20	&	&	CCONJ
ajrhss-2283	37	21	mean	mean	PROPN
ajrhss-2283	37	22	,	,	PUNCT
ajrhss-2283	37	23	1932	1932	NUM
ajrhss-2283	37	24	;	;	PUNCT
ajrhss-2283	37	25	jensein	jensein	PROPN
ajrhss-2283	37	26	&	&	CCONJ
ajrhss-2283	37	27	meckling	meckling	PROPN
ajrhss-2283	37	28	,	,	PUNCT
ajrhss-2283	37	29	1976	1976	NUM
ajrhss-2283	37	30	)	)	PUNCT
ajrhss-2283	37	31	.	.	PUNCT
ajrhss-2283	38	1	the	the	DET
ajrhss-2283	38	2	gap	gap	NOUN
ajrhss-2283	38	3	in	in	ADP
ajrhss-2283	38	4	literature	literature	NOUN
ajrhss-2283	38	5	is	be	AUX
ajrhss-2283	38	6	that	that	SCONJ
ajrhss-2283	38	7	the	the	DET
ajrhss-2283	38	8	previous	previous	ADJ
ajrhss-2283	38	9	studies	study	NOUN
ajrhss-2283	38	10	did	do	AUX
ajrhss-2283	38	11	not	not	PART
ajrhss-2283	38	12	consider	consider	VERB
ajrhss-2283	38	13	the	the	DET
ajrhss-2283	38	14	new	new	ADJ
ajrhss-2283	38	15	national	national	ADJ
ajrhss-2283	38	16	corporate	corporate	ADJ
ajrhss-2283	38	17	governance	governance	NOUN
ajrhss-2283	38	18	code	code	NOUN
ajrhss-2283	38	19	of	of	ADP
ajrhss-2283	38	20	2016	2016	NUM
ajrhss-2283	38	21	.	.	PUNCT
ajrhss-2283	39	1	past	past	ADP
ajrhss-2283	39	2	studies	study	NOUN
ajrhss-2283	39	3	hardly	hardly	ADV
ajrhss-2283	39	4	concluded	conclude	VERB
ajrhss-2283	39	5	their	their	PRON
ajrhss-2283	39	6	research	research	NOUN
ajrhss-2283	39	7	investigation	investigation	NOUN
ajrhss-2283	39	8	during	during	ADP
ajrhss-2283	39	9	the	the	DET
ajrhss-2283	39	10	period	period	NOUN
ajrhss-2283	39	11	2010	2010	NUM
ajrhss-2283	39	12	to	to	ADP
ajrhss-2283	39	13	2022	2022	NUM
ajrhss-2283	39	14	.	.	PUNCT
ajrhss-2283	40	1	the	the	DET
ajrhss-2283	40	2	results	result	NOUN
ajrhss-2283	40	3	of	of	ADP
ajrhss-2283	40	4	these	these	DET
ajrhss-2283	40	5	studies	study	NOUN
ajrhss-2283	40	6	may	may	AUX
ajrhss-2283	40	7	not	not	PART
ajrhss-2283	40	8	also	also	ADV
ajrhss-2283	40	9	be	be	AUX
ajrhss-2283	40	10	similar	similar	ADJ
ajrhss-2283	40	11	due	due	ADP
ajrhss-2283	40	12	to	to	ADP
ajrhss-2283	40	13	the	the	DET
ajrhss-2283	40	14	differences	difference	NOUN
ajrhss-2283	40	15	in	in	ADP
ajrhss-2283	40	16	study	study	NOUN
ajrhss-2283	40	17	locations	location	NOUN
ajrhss-2283	40	18	and	and	CCONJ
ajrhss-2283	40	19	timing	timing	NOUN
ajrhss-2283	40	20	.	.	PUNCT
ajrhss-2283	41	1	past	past	ADP
ajrhss-2283	41	2	studies	study	NOUN
ajrhss-2283	41	3	hardly	hardly	ADV
ajrhss-2283	41	4	utilized	utilize	VERB
ajrhss-2283	41	5	the	the	DET
ajrhss-2283	41	6	modified	modified	ADJ
ajrhss-2283	41	7	jones	jones	PROPN
ajrhss-2283	41	8	1995	1995	NUM
ajrhss-2283	41	9	model	model	NOUN
ajrhss-2283	41	10	of	of	ADP
ajrhss-2283	41	11	discretionary	discretionary	ADJ
ajrhss-2283	41	12	accruals	accrual	NOUN
ajrhss-2283	41	13	method	method	NOUN
ajrhss-2283	41	14	for	for	ADP
ajrhss-2283	41	15	earnings	earning	NOUN
ajrhss-2283	41	16	management	management	NOUN
ajrhss-2283	41	17	.	.	PUNCT
ajrhss-2283	42	1	hence	hence	ADV
ajrhss-2283	42	2	,	,	PUNCT
ajrhss-2283	42	3	this	this	DET
ajrhss-2283	42	4	research	research	NOUN
ajrhss-2283	42	5	filled	fill	VERB
ajrhss-2283	42	6	these	these	DET
ajrhss-2283	42	7	identified	identify	VERB
ajrhss-2283	42	8	knowledge	knowledge	NOUN
ajrhss-2283	42	9	gaps	gap	NOUN
ajrhss-2283	42	10	as	as	SCONJ
ajrhss-2283	42	11	it	it	PRON
ajrhss-2283	42	12	investigates	investigate	VERB
ajrhss-2283	42	13	the	the	DET
ajrhss-2283	42	14	relationship	relationship	NOUN
ajrhss-2283	42	15	between	between	ADP
ajrhss-2283	42	16	corporate	corporate	ADJ
ajrhss-2283	42	17	governance	governance	NOUN
ajrhss-2283	42	18	mechanisms	mechanism	NOUN
ajrhss-2283	42	19	and	and	CCONJ
ajrhss-2283	42	20	asset	asset	NOUN
ajrhss-2283	42	21	depreciation	depreciation	NOUN
ajrhss-2283	42	22	value	value	NOUN
ajrhss-2283	42	23	of	of	ADP
ajrhss-2283	42	24	quoted	quote	VERB
ajrhss-2283	42	25	manufacturing	manufacturing	NOUN
ajrhss-2283	42	26	companies	company	NOUN
ajrhss-2283	42	27	in	in	ADP
ajrhss-2283	42	28	nigeria	nigeria	PROPN
ajrhss-2283	42	29	during	during	ADP
ajrhss-2283	42	30	the	the	DET
ajrhss-2283	42	31	period	period	NOUN
ajrhss-2283	42	32	2010	2010	NUM
ajrhss-2283	42	33	to	to	ADP
ajrhss-2283	42	34	2022	2022	NUM
ajrhss-2283	42	35	.	.	PUNCT
ajrhss-2283	43	1	american	american	ADJ
ajrhss-2283	43	2	journal	journal	PROPN
ajrhss-2283	43	3	of	of	ADP
ajrhss-2283	43	4	research	research	NOUN
ajrhss-2283	43	5	in	in	ADP
ajrhss-2283	43	6	humanities	humanity	NOUN
ajrhss-2283	43	7	and	and	CCONJ
ajrhss-2283	43	8	social	social	ADJ
ajrhss-2283	43	9	sciences	science	NOUN
ajrhss-2283	43	10	volume	volume	NOUN
ajrhss-2283	43	11	26	26	NUM
ajrhss-2283	43	12	july	july	PROPN
ajrhss-2283	43	13	2024	2024	NUM
ajrhss-2283	43	14	p	p	NOUN
ajrhss-2283	43	15	a	a	DET
ajrhss-2283	43	16	g	g	NOUN
ajrhss-2283	43	17	e	e	NOUN
ajrhss-2283	43	18	|	|	ADV
ajrhss-2283	43	19	83	83	NUM
ajrhss-2283	43	20	www.americanjournal.org	www.americanjournal.org	PROPN
ajrhss-2283	43	21	literature	literature	NOUN
ajrhss-2283	43	22	review	review	VERB
ajrhss-2283	43	23	theoretical	theoretical	ADJ
ajrhss-2283	43	24	review	review	NOUN
ajrhss-2283	43	25	resource	resource	NOUN
ajrhss-2283	43	26	dependency	dependency	NOUN
ajrhss-2283	43	27	theory	theory	NOUN
ajrhss-2283	43	28	the	the	DET
ajrhss-2283	43	29	concept	concept	NOUN
ajrhss-2283	43	30	of	of	ADP
ajrhss-2283	43	31	the	the	DET
ajrhss-2283	43	32	“	"	PUNCT
ajrhss-2283	43	33	resource	resource	NOUN
ajrhss-2283	43	34	dependence	dependence	NOUN
ajrhss-2283	43	35	perspective	perspective	NOUN
ajrhss-2283	43	36	”	"	PUNCT
ajrhss-2283	43	37	(	(	PUNCT
ajrhss-2283	43	38	1978	1978	NUM
ajrhss-2283	43	39	)	)	PUNCT
ajrhss-2283	43	40	gained	gain	VERB
ajrhss-2283	43	41	public	public	ADJ
ajrhss-2283	43	42	awareness	awareness	NOUN
ajrhss-2283	43	43	through	through	ADP
ajrhss-2283	43	44	the	the	DET
ajrhss-2283	43	45	book	book	NOUN
ajrhss-2283	43	46	by	by	ADP
ajrhss-2283	43	47	jeffrey	jeffrey	PROPN
ajrhss-2283	43	48	pfeffer	pfeffer	PROPN
ajrhss-2283	43	49	and	and	CCONJ
ajrhss-2283	43	50	gerald	gerald	PROPN
ajrhss-2283	43	51	salancik	salancik	PROPN
ajrhss-2283	43	52	“	"	PUNCT
ajrhss-2283	43	53	the	the	DET
ajrhss-2283	43	54	external	external	ADJ
ajrhss-2283	43	55	control	control	NOUN
ajrhss-2283	43	56	of	of	ADP
ajrhss-2283	43	57	organizations	organization	NOUN
ajrhss-2283	43	58	.	.	PUNCT
ajrhss-2283	44	1	a	a	DET
ajrhss-2283	44	2	resource	resource	NOUN
ajrhss-2283	44	3	dependence	dependence	NOUN
ajrhss-2283	44	4	perspective	perspective	NOUN
ajrhss-2283	44	5	”	"	PUNCT
ajrhss-2283	44	6	and	and	CCONJ
ajrhss-2283	44	7	became	became	AUX
ajrhss-2283	44	8	widely	widely	ADV
ajrhss-2283	44	9	accepted	accept	VERB
ajrhss-2283	44	10	in	in	ADP
ajrhss-2283	44	11	the	the	DET
ajrhss-2283	44	12	anglo	anglo	ADJ
ajrhss-2283	44	13	-	-	PUNCT
ajrhss-2283	44	14	american	american	ADJ
ajrhss-2283	44	15	discussion	discussion	NOUN
ajrhss-2283	44	16	.	.	PUNCT
ajrhss-2283	45	1	the	the	DET
ajrhss-2283	45	2	fact	fact	NOUN
ajrhss-2283	45	3	that	that	SCONJ
ajrhss-2283	45	4	pfeffer	pfeffer	PROPN
ajrhss-2283	45	5	and	and	CCONJ
ajrhss-2283	45	6	salancik	salancik	PROPN
ajrhss-2283	45	7	’s	’s	PART
ajrhss-2283	45	8	book	book	NOUN
ajrhss-2283	45	9	(	(	PUNCT
ajrhss-2283	45	10	1978	1978	NUM
ajrhss-2283	45	11	)	)	PUNCT
ajrhss-2283	45	12	was	be	AUX
ajrhss-2283	45	13	republished	republish	VERB
ajrhss-2283	45	14	unrevised	unrevise	VERB
ajrhss-2283	45	15	(	(	PUNCT
ajrhss-2283	45	16	with	with	ADP
ajrhss-2283	45	17	a	a	DET
ajrhss-2283	45	18	new	new	ADJ
ajrhss-2283	45	19	introduction	introduction	NOUN
ajrhss-2283	45	20	)	)	PUNCT
ajrhss-2283	45	21	in	in	ADP
ajrhss-2283	45	22	2003	2003	NUM
ajrhss-2283	45	23	is	be	AUX
ajrhss-2283	45	24	not	not	PART
ajrhss-2283	45	25	the	the	DET
ajrhss-2283	45	26	only	only	ADJ
ajrhss-2283	45	27	factor	factor	NOUN
ajrhss-2283	45	28	that	that	PRON
ajrhss-2283	45	29	speaks	speak	VERB
ajrhss-2283	45	30	for	for	ADP
ajrhss-2283	45	31	its	its	PRON
ajrhss-2283	45	32	importance	importance	NOUN
ajrhss-2283	45	33	.	.	PUNCT
ajrhss-2283	46	1	in	in	ADP
ajrhss-2283	46	2	the	the	DET
ajrhss-2283	46	3	important	important	ADJ
ajrhss-2283	46	4	volume	volume	NOUN
ajrhss-2283	46	5	edited	edit	VERB
ajrhss-2283	46	6	by	by	ADP
ajrhss-2283	46	7	scott	scott	PROPN
ajrhss-2283	46	8	(	(	PUNCT
ajrhss-2283	46	9	1994	1994	NUM
ajrhss-2283	46	10	)	)	PUNCT
ajrhss-2283	46	11	called	call	VERB
ajrhss-2283	46	12	“	"	PUNCT
ajrhss-2283	46	13	organizational	organizational	ADJ
ajrhss-2283	46	14	sociology	sociology	NOUN
ajrhss-2283	46	15	”	"	PUNCT
ajrhss-2283	46	16	,	,	PUNCT
ajrhss-2283	46	17	rdt	rdt	PROPN
ajrhss-2283	46	18	is	be	AUX
ajrhss-2283	46	19	one	one	NUM
ajrhss-2283	46	20	out	out	ADP
ajrhss-2283	46	21	of	of	ADP
ajrhss-2283	46	22	a	a	DET
ajrhss-2283	46	23	total	total	NOUN
ajrhss-2283	46	24	of	of	ADP
ajrhss-2283	46	25	seven	seven	NUM
ajrhss-2283	46	26	theoretical	theoretical	ADJ
ajrhss-2283	46	27	approaches	approach	NOUN
ajrhss-2283	46	28	discussed	discuss	VERB
ajrhss-2283	46	29	.	.	PUNCT
ajrhss-2283	47	1	it	it	PRON
ajrhss-2283	47	2	also	also	ADV
ajrhss-2283	47	3	has	have	VERB
ajrhss-2283	47	4	a	a	DET
ajrhss-2283	47	5	place	place	NOUN
ajrhss-2283	47	6	within	within	ADP
ajrhss-2283	47	7	a	a	DET
ajrhss-2283	47	8	much	much	ADV
ajrhss-2283	47	9	-	-	PUNCT
ajrhss-2283	47	10	heeded	heed	VERB
ajrhss-2283	47	11	review	review	NOUN
ajrhss-2283	47	12	by	by	ADP
ajrhss-2283	47	13	wright	wright	PROPN
ajrhss-2283	47	14	&	&	CCONJ
ajrhss-2283	47	15	mcmahan	mcmahan	PROPN
ajrhss-2283	47	16	(	(	PUNCT
ajrhss-2283	47	17	2009	2009	NUM
ajrhss-2283	47	18	)	)	PUNCT
ajrhss-2283	47	19	on	on	ADP
ajrhss-2283	47	20	theoretical	theoretical	ADJ
ajrhss-2283	47	21	perspectives	perspective	NOUN
ajrhss-2283	47	22	of	of	ADP
ajrhss-2283	47	23	hr	hr	NOUN
ajrhss-2283	47	24	strategies	strategy	NOUN
ajrhss-2283	47	25	.	.	PUNCT
ajrhss-2283	48	1	in	in	ADP
ajrhss-2283	48	2	addition	addition	NOUN
ajrhss-2283	48	3	to	to	ADP
ajrhss-2283	48	4	this	this	PRON
ajrhss-2283	48	5	,	,	PUNCT
ajrhss-2283	48	6	there	there	PRON
ajrhss-2283	48	7	are	be	VERB
ajrhss-2283	48	8	many	many	ADJ
ajrhss-2283	48	9	empirical	empirical	ADJ
ajrhss-2283	48	10	works	work	NOUN
ajrhss-2283	48	11	which	which	PRON
ajrhss-2283	48	12	means	mean	VERB
ajrhss-2283	48	13	that	that	SCONJ
ajrhss-2283	48	14	one	one	PRON
ajrhss-2283	48	15	can	can	AUX
ajrhss-2283	48	16	estimate	estimate	VERB
ajrhss-2283	48	17	the	the	DET
ajrhss-2283	48	18	relative	relative	ADJ
ajrhss-2283	48	19	strength	strength	NOUN
ajrhss-2283	48	20	of	of	ADP
ajrhss-2283	48	21	its	its	PRON
ajrhss-2283	48	22	explanatory	explanatory	ADJ
ajrhss-2283	48	23	power	power	NOUN
ajrhss-2283	48	24	.	.	PUNCT
ajrhss-2283	49	1	a	a	DET
ajrhss-2283	49	2	fundamental	fundamental	ADJ
ajrhss-2283	49	3	assumption	assumption	NOUN
ajrhss-2283	49	4	of	of	ADP
ajrhss-2283	49	5	resource	resource	NOUN
ajrhss-2283	49	6	dependence	dependence	NOUN
ajrhss-2283	49	7	theory	theory	NOUN
ajrhss-2283	49	8	(	(	PUNCT
ajrhss-2283	49	9	rdt	rdt	PROPN
ajrhss-2283	49	10	)	)	PUNCT
ajrhss-2283	49	11	is	be	AUX
ajrhss-2283	49	12	that	that	DET
ajrhss-2283	49	13	dependence	dependence	NOUN
ajrhss-2283	49	14	on	on	ADP
ajrhss-2283	49	15	“	"	PUNCT
ajrhss-2283	49	16	critical	critical	ADJ
ajrhss-2283	49	17	”	"	PUNCT
ajrhss-2283	49	18	and	and	CCONJ
ajrhss-2283	49	19	important	important	ADJ
ajrhss-2283	49	20	resources	resource	NOUN
ajrhss-2283	49	21	influences	influence	VERB
ajrhss-2283	49	22	the	the	DET
ajrhss-2283	49	23	actions	action	NOUN
ajrhss-2283	49	24	of	of	ADP
ajrhss-2283	49	25	organizations	organization	NOUN
ajrhss-2283	49	26	,	,	PUNCT
ajrhss-2283	49	27	and	and	CCONJ
ajrhss-2283	49	28	that	that	SCONJ
ajrhss-2283	49	29	organizational	organizational	ADJ
ajrhss-2283	49	30	decisions	decision	NOUN
ajrhss-2283	49	31	and	and	CCONJ
ajrhss-2283	49	32	actions	action	NOUN
ajrhss-2283	49	33	can	can	AUX
ajrhss-2283	49	34	be	be	AUX
ajrhss-2283	49	35	explained	explain	VERB
ajrhss-2283	49	36	depending	depend	VERB
ajrhss-2283	49	37	on	on	ADP
ajrhss-2283	49	38	the	the	DET
ajrhss-2283	49	39	particular	particular	ADJ
ajrhss-2283	49	40	dependency	dependency	NOUN
ajrhss-2283	49	41	situation	situation	NOUN
ajrhss-2283	49	42	.	.	PUNCT
ajrhss-2283	50	1	resource	resource	NOUN
ajrhss-2283	50	2	dependency	dependency	NOUN
ajrhss-2283	50	3	theory	theory	NOUN
ajrhss-2283	50	4	(	(	PUNCT
ajrhss-2283	50	5	rdt	rdt	PROPN
ajrhss-2283	50	6	)	)	PUNCT
ajrhss-2283	50	7	draws	draw	VERB
ajrhss-2283	50	8	from	from	ADP
ajrhss-2283	50	9	both	both	DET
ajrhss-2283	50	10	sociology	sociology	NOUN
ajrhss-2283	50	11	and	and	CCONJ
ajrhss-2283	50	12	management	management	NOUN
ajrhss-2283	50	13	.	.	PUNCT
ajrhss-2283	51	1	it	it	PRON
ajrhss-2283	51	2	is	be	AUX
ajrhss-2283	51	3	argued	argue	VERB
ajrhss-2283	51	4	that	that	SCONJ
ajrhss-2283	51	5	how	how	SCONJ
ajrhss-2283	51	6	the	the	DET
ajrhss-2283	51	7	external	external	ADJ
ajrhss-2283	51	8	resources	resource	NOUN
ajrhss-2283	51	9	of	of	ADP
ajrhss-2283	51	10	the	the	DET
ajrhss-2283	51	11	firm	firm	NOUN
ajrhss-2283	51	12	affect	affect	VERB
ajrhss-2283	51	13	the	the	DET
ajrhss-2283	51	14	behaviour	behaviour	NOUN
ajrhss-2283	51	15	of	of	ADP
ajrhss-2283	51	16	the	the	DET
ajrhss-2283	51	17	firm	firm	NOUN
ajrhss-2283	51	18	and	and	CCONJ
ajrhss-2283	51	19	takes	take	VERB
ajrhss-2283	51	20	a	a	DET
ajrhss-2283	51	21	strategic	strategic	ADJ
ajrhss-2283	51	22	view	view	NOUN
ajrhss-2283	51	23	of	of	ADP
ajrhss-2283	51	24	corporate	corporate	ADJ
ajrhss-2283	51	25	governance	governance	NOUN
ajrhss-2283	51	26	.	.	PUNCT
ajrhss-2283	52	1	therefore	therefore	ADV
ajrhss-2283	52	2	,	,	PUNCT
ajrhss-2283	52	3	the	the	DET
ajrhss-2283	52	4	acquisitions	acquisition	NOUN
ajrhss-2283	52	5	of	of	ADP
ajrhss-2283	52	6	external	external	ADJ
ajrhss-2283	52	7	resources	resource	NOUN
ajrhss-2283	52	8	are	be	AUX
ajrhss-2283	52	9	vital	vital	ADJ
ajrhss-2283	52	10	for	for	ADP
ajrhss-2283	52	11	strategic	strategic	ADJ
ajrhss-2283	52	12	management	management	NOUN
ajrhss-2283	52	13	of	of	ADP
ajrhss-2283	52	14	any	any	DET
ajrhss-2283	52	15	organization	organization	NOUN
ajrhss-2283	52	16	.	.	PUNCT
ajrhss-2283	53	1	every	every	DET
ajrhss-2283	53	2	corporation	corporation	NOUN
ajrhss-2283	53	3	depends	depend	VERB
ajrhss-2283	53	4	on	on	ADP
ajrhss-2283	53	5	the	the	DET
ajrhss-2283	53	6	resources	resource	NOUN
ajrhss-2283	53	7	.	.	PUNCT
ajrhss-2283	54	1	hence	hence	ADV
ajrhss-2283	54	2	,	,	PUNCT
ajrhss-2283	54	3	rdt	rdt	PROPN
ajrhss-2283	54	4	recognized	recognize	VERB
ajrhss-2283	54	5	that	that	SCONJ
ajrhss-2283	54	6	the	the	DET
ajrhss-2283	54	7	administrative	administrative	ADJ
ajrhss-2283	54	8	body	body	NOUN
ajrhss-2283	54	9	of	of	ADP
ajrhss-2283	54	10	any	any	DET
ajrhss-2283	54	11	firm	firm	NOUN
ajrhss-2283	54	12	as	as	ADP
ajrhss-2283	54	13	the	the	DET
ajrhss-2283	54	14	linchpin	linchpin	NOUN
ajrhss-2283	54	15	among	among	ADP
ajrhss-2283	54	16	the	the	DET
ajrhss-2283	54	17	firm	firm	NOUN
ajrhss-2283	54	18	and	and	CCONJ
ajrhss-2283	54	19	the	the	DET
ajrhss-2283	54	20	resources	resource	NOUN
ajrhss-2283	54	21	that	that	PRON
ajrhss-2283	54	22	are	be	AUX
ajrhss-2283	54	23	required	require	VERB
ajrhss-2283	54	24	to	to	PART
ajrhss-2283	54	25	accomplish	accomplish	VERB
ajrhss-2283	54	26	the	the	DET
ajrhss-2283	54	27	goals	goal	NOUN
ajrhss-2283	54	28	(	(	PUNCT
ajrhss-2283	54	29	tricker	tricker	X
ajrhss-2283	54	30	,	,	PUNCT
ajrhss-2283	54	31	2012	2012	NUM
ajrhss-2283	54	32	)	)	PUNCT
ajrhss-2283	54	33	.	.	PUNCT
ajrhss-2283	55	1	the	the	DET
ajrhss-2283	55	2	resources	resource	NOUN
ajrhss-2283	55	3	emanate	emanate	VERB
ajrhss-2283	55	4	from	from	ADP
ajrhss-2283	55	5	the	the	DET
ajrhss-2283	55	6	environment	environment	NOUN
ajrhss-2283	55	7	consist	consist	NOUN
ajrhss-2283	55	8	of	of	ADP
ajrhss-2283	55	9	other	other	ADJ
ajrhss-2283	55	10	firms	firm	NOUN
ajrhss-2283	55	11	.	.	PUNCT
ajrhss-2283	56	1	it	it	PRON
ajrhss-2283	56	2	can	can	AUX
ajrhss-2283	56	3	be	be	AUX
ajrhss-2283	56	4	said	say	VERB
ajrhss-2283	56	5	that	that	SCONJ
ajrhss-2283	56	6	the	the	DET
ajrhss-2283	56	7	resources	resource	NOUN
ajrhss-2283	56	8	are	be	AUX
ajrhss-2283	56	9	in	in	ADP
ajrhss-2283	56	10	the	the	DET
ajrhss-2283	56	11	hand	hand	NOUN
ajrhss-2283	56	12	of	of	ADP
ajrhss-2283	56	13	other	other	ADJ
ajrhss-2283	56	14	firms	firm	NOUN
ajrhss-2283	56	15	.	.	PUNCT
ajrhss-2283	57	1	therefore	therefore	ADV
ajrhss-2283	57	2	,	,	PUNCT
ajrhss-2283	57	3	firms	firm	NOUN
ajrhss-2283	57	4	are	be	AUX
ajrhss-2283	57	5	dependent	dependent	ADJ
ajrhss-2283	57	6	on	on	ADP
ajrhss-2283	57	7	each	each	DET
ajrhss-2283	57	8	other	other	ADJ
ajrhss-2283	57	9	and	and	CCONJ
ajrhss-2283	57	10	exchange	exchange	NOUN
ajrhss-2283	57	11	resources	resource	NOUN
ajrhss-2283	57	12	.	.	PUNCT
ajrhss-2283	58	1	this	this	PRON
ajrhss-2283	58	2	is	be	AUX
ajrhss-2283	58	3	why	why	SCONJ
ajrhss-2283	58	4	resources	resource	NOUN
ajrhss-2283	58	5	are	be	AUX
ajrhss-2283	58	6	the	the	DET
ajrhss-2283	58	7	basis	basis	NOUN
ajrhss-2283	58	8	of	of	ADP
ajrhss-2283	58	9	power	power	NOUN
ajrhss-2283	58	10	for	for	ADP
ajrhss-2283	58	11	firms	firm	NOUN
ajrhss-2283	58	12	because	because	SCONJ
ajrhss-2283	58	13	the	the	DET
ajrhss-2283	58	14	resources	resource	NOUN
ajrhss-2283	58	15	are	be	AUX
ajrhss-2283	58	16	valuables	valuable	NOUN
ajrhss-2283	58	17	,	,	PUNCT
ajrhss-2283	58	18	costly	costly	ADJ
ajrhss-2283	58	19	to	to	PART
ajrhss-2283	58	20	imitate	imitate	VERB
ajrhss-2283	58	21	,	,	PUNCT
ajrhss-2283	58	22	rare	rare	ADJ
ajrhss-2283	58	23	and	and	CCONJ
ajrhss-2283	58	24	not	not	PART
ajrhss-2283	58	25	substitutable	substitutable	ADJ
ajrhss-2283	58	26	(	(	PUNCT
ajrhss-2283	58	27	hitt	hitt	X
ajrhss-2283	58	28	,	,	PUNCT
ajrhss-2283	58	29	et	et	PROPN
ajrhss-2283	58	30	al	al	PROPN
ajrhss-2283	58	31	.	.	PROPN
ajrhss-2283	58	32	2012	2012	NUM
ajrhss-2283	58	33	)	)	PUNCT
ajrhss-2283	58	34	in	in	ADP
ajrhss-2283	58	35	other	other	ADJ
ajrhss-2283	58	36	words	word	NOUN
ajrhss-2283	58	37	,	,	PUNCT
ajrhss-2283	58	38	resources	resource	NOUN
ajrhss-2283	58	39	and	and	CCONJ
ajrhss-2283	58	40	power	power	NOUN
ajrhss-2283	58	41	are	be	AUX
ajrhss-2283	58	42	directly	directly	ADV
ajrhss-2283	58	43	linked	link	VERB
ajrhss-2283	58	44	.	.	PUNCT
ajrhss-2283	59	1	those	those	DET
ajrhss-2283	59	2	firms	firm	NOUN
ajrhss-2283	59	3	who	who	PRON
ajrhss-2283	59	4	have	have	VERB
ajrhss-2283	59	5	resources	resource	NOUN
ajrhss-2283	59	6	can	can	AUX
ajrhss-2283	59	7	be	be	AUX
ajrhss-2283	59	8	considered	consider	VERB
ajrhss-2283	59	9	more	more	ADV
ajrhss-2283	59	10	powerful	powerful	ADJ
ajrhss-2283	59	11	as	as	ADP
ajrhss-2283	59	12	compared	compare	VERB
ajrhss-2283	59	13	to	to	ADP
ajrhss-2283	59	14	its	its	PRON
ajrhss-2283	59	15	competitors	competitor	NOUN
ajrhss-2283	59	16	and	and	CCONJ
ajrhss-2283	59	17	those	those	PRON
ajrhss-2283	59	18	that	that	PRON
ajrhss-2283	59	19	do	do	AUX
ajrhss-2283	59	20	not	not	PART
ajrhss-2283	59	21	have	have	VERB
ajrhss-2283	59	22	access	access	NOUN
ajrhss-2283	59	23	to	to	ADP
ajrhss-2283	59	24	that	that	PRON
ajrhss-2283	59	25	.	.	PUNCT
ajrhss-2283	60	1	the	the	DET
ajrhss-2283	60	2	dependence	dependence	NOUN
ajrhss-2283	60	3	on	on	ADP
ajrhss-2283	60	4	other	other	ADJ
ajrhss-2283	60	5	firms	firm	NOUN
ajrhss-2283	60	6	normally	normally	ADV
ajrhss-2283	60	7	affects	affect	VERB
ajrhss-2283	60	8	the	the	DET
ajrhss-2283	60	9	productivity	productivity	NOUN
ajrhss-2283	60	10	of	of	ADP
ajrhss-2283	60	11	firms	firm	NOUN
ajrhss-2283	60	12	.	.	PUNCT
ajrhss-2283	61	1	the	the	DET
ajrhss-2283	61	2	scarcity	scarcity	NOUN
ajrhss-2283	61	3	of	of	ADP
ajrhss-2283	61	4	resources	resource	NOUN
ajrhss-2283	61	5	leads	lead	VERB
ajrhss-2283	61	6	to	to	ADP
ajrhss-2283	61	7	uncertainty	uncertainty	NOUN
ajrhss-2283	61	8	for	for	ADP
ajrhss-2283	61	9	organizations	organization	NOUN
ajrhss-2283	61	10	.	.	PUNCT
ajrhss-2283	62	1	firms	firm	NOUN
ajrhss-2283	62	2	always	always	ADV
ajrhss-2283	62	3	seek	seek	VERB
ajrhss-2283	62	4	to	to	PART
ajrhss-2283	62	5	find	find	VERB
ajrhss-2283	62	6	ways	way	NOUN
ajrhss-2283	62	7	to	to	PART
ajrhss-2283	62	8	exploit	exploit	VERB
ajrhss-2283	62	9	the	the	DET
ajrhss-2283	62	10	resources	resource	NOUN
ajrhss-2283	62	11	for	for	ADP
ajrhss-2283	62	12	the	the	DET
ajrhss-2283	62	13	safeguard	safeguard	NOUN
ajrhss-2283	62	14	of	of	ADP
ajrhss-2283	62	15	its	its	PRON
ajrhss-2283	62	16	own	own	ADJ
ajrhss-2283	62	17	long	long	ADJ
ajrhss-2283	62	18	-	-	PUNCT
ajrhss-2283	62	19	term	term	NOUN
ajrhss-2283	62	20	survival	survival	NOUN
ajrhss-2283	62	21	.	.	PUNCT
ajrhss-2283	63	1	the	the	DET
ajrhss-2283	63	2	resource	resource	NOUN
ajrhss-2283	63	3	dependency	dependency	NOUN
ajrhss-2283	63	4	theory	theory	NOUN
ajrhss-2283	63	5	investigates	investigate	VERB
ajrhss-2283	63	6	the	the	DET
ajrhss-2283	63	7	association	association	NOUN
ajrhss-2283	63	8	between	between	ADP
ajrhss-2283	63	9	directors	director	NOUN
ajrhss-2283	63	10	’	'	PUNCT
ajrhss-2283	63	11	inter	inter	ADJ
ajrhss-2283	63	12	-	-	ADJ
ajrhss-2283	63	13	link	link	ADJ
ajrhss-2283	63	14	and	and	CCONJ
ajrhss-2283	63	15	different	different	ADJ
ajrhss-2283	63	16	facets	facet	NOUN
ajrhss-2283	63	17	of	of	ADP
ajrhss-2283	63	18	organization	organization	NOUN
ajrhss-2283	63	19	performance	performance	NOUN
ajrhss-2283	63	20	or	or	CCONJ
ajrhss-2283	63	21	behaviour	behaviour	NOUN
ajrhss-2283	63	22	(	(	PUNCT
ajrhss-2283	63	23	pfeffer	pfeffer	PROPN
ajrhss-2283	63	24	&	&	CCONJ
ajrhss-2283	63	25	salancik	salancik	PROPN
ajrhss-2283	63	26	,	,	PUNCT
ajrhss-2283	63	27	1978	1978	NUM
ajrhss-2283	63	28	)	)	PUNCT
ajrhss-2283	63	29	.	.	PUNCT
ajrhss-2283	64	1	resource	resource	NOUN
ajrhss-2283	64	2	dependency	dependency	NOUN
ajrhss-2283	64	3	theory	theory	NOUN
ajrhss-2283	64	4	(	(	PUNCT
ajrhss-2283	64	5	rdt	rdt	PROPN
ajrhss-2283	64	6	)	)	PUNCT
ajrhss-2283	64	7	equally	equally	ADV
ajrhss-2283	64	8	concentrates	concentrate	VERB
ajrhss-2283	64	9	on	on	ADP
ajrhss-2283	64	10	the	the	DET
ajrhss-2283	64	11	role	role	NOUN
ajrhss-2283	64	12	of	of	ADP
ajrhss-2283	64	13	board	board	NOUN
ajrhss-2283	64	14	of	of	ADP
ajrhss-2283	64	15	directors	director	NOUN
ajrhss-2283	64	16	’	'	PUNCT
ajrhss-2283	64	17	in	in	ADP
ajrhss-2283	64	18	providing	provide	VERB
ajrhss-2283	64	19	access	access	NOUN
ajrhss-2283	64	20	to	to	ADP
ajrhss-2283	64	21	resources	resource	NOUN
ajrhss-2283	64	22	needed	need	VERB
ajrhss-2283	64	23	by	by	ADP
ajrhss-2283	64	24	the	the	DET
ajrhss-2283	64	25	firm	firm	NOUN
ajrhss-2283	64	26	or	or	CCONJ
ajrhss-2283	64	27	securing	secure	VERB
ajrhss-2283	64	28	essential	essential	ADJ
ajrhss-2283	64	29	resources	resource	NOUN
ajrhss-2283	64	30	to	to	ADP
ajrhss-2283	64	31	an	an	DET
ajrhss-2283	64	32	organization	organization	NOUN
ajrhss-2283	64	33	through	through	ADP
ajrhss-2283	64	34	their	their	PRON
ajrhss-2283	64	35	linkages	linkage	NOUN
ajrhss-2283	64	36	to	to	ADP
ajrhss-2283	64	37	the	the	DET
ajrhss-2283	64	38	external	external	ADJ
ajrhss-2283	64	39	environment	environment	NOUN
ajrhss-2283	64	40	.	.	PUNCT
ajrhss-2283	65	1	resource	resource	NOUN
ajrhss-2283	65	2	dependency	dependency	NOUN
ajrhss-2283	65	3	theorists	theorist	NOUN
ajrhss-2283	65	4	provide	provide	VERB
ajrhss-2283	65	5	focus	focus	NOUN
ajrhss-2283	65	6	on	on	ADP
ajrhss-2283	65	7	the	the	DET
ajrhss-2283	65	8	appointment	appointment	NOUN
ajrhss-2283	65	9	of	of	ADP
ajrhss-2283	65	10	representatives	representative	NOUN
ajrhss-2283	65	11	of	of	ADP
ajrhss-2283	65	12	independent	independent	ADJ
ajrhss-2283	65	13	organizations	organization	NOUN
ajrhss-2283	65	14	as	as	ADP
ajrhss-2283	65	15	a	a	DET
ajrhss-2283	65	16	means	mean	NOUN
ajrhss-2283	65	17	for	for	ADP
ajrhss-2283	65	18	gaining	gain	VERB
ajrhss-2283	65	19	access	access	NOUN
ajrhss-2283	65	20	in	in	ADP
ajrhss-2283	65	21	resources	resource	NOUN
ajrhss-2283	65	22	critical	critical	ADJ
ajrhss-2283	65	23	to	to	ADP
ajrhss-2283	65	24	firm	firm	ADJ
ajrhss-2283	65	25	success	success	NOUN
ajrhss-2283	65	26	.	.	PUNCT
ajrhss-2283	66	1	for	for	ADP
ajrhss-2283	66	2	example	example	NOUN
ajrhss-2283	66	3	,	,	PUNCT
ajrhss-2283	66	4	outside	outside	ADP
ajrhss-2283	66	5	directors	director	NOUN
ajrhss-2283	66	6	who	who	PRON
ajrhss-2283	66	7	are	be	AUX
ajrhss-2283	66	8	partners	partner	NOUN
ajrhss-2283	66	9	to	to	ADP
ajrhss-2283	66	10	a	a	DET
ajrhss-2283	66	11	law	law	NOUN
ajrhss-2283	66	12	firm	firm	NOUN
ajrhss-2283	66	13	provide	provide	VERB
ajrhss-2283	66	14	legal	legal	ADJ
ajrhss-2283	66	15	advice	advice	NOUN
ajrhss-2283	66	16	,	,	PUNCT
ajrhss-2283	66	17	either	either	CCONJ
ajrhss-2283	66	18	in	in	ADP
ajrhss-2283	66	19	board	board	NOUN
ajrhss-2283	66	20	meetings	meeting	NOUN
ajrhss-2283	66	21	or	or	CCONJ
ajrhss-2283	66	22	in	in	ADP
ajrhss-2283	66	23	private	private	ADJ
ajrhss-2283	66	24	communication	communication	NOUN
ajrhss-2283	66	25	with	with	ADP
ajrhss-2283	66	26	the	the	DET
ajrhss-2283	66	27	firm	firm	NOUN
ajrhss-2283	66	28	’s	’s	PART
ajrhss-2283	66	29	executives	executive	NOUN
ajrhss-2283	66	30	that	that	PRON
ajrhss-2283	66	31	may	may	AUX
ajrhss-2283	66	32	otherwise	otherwise	ADV
ajrhss-2283	66	33	be	be	AUX
ajrhss-2283	66	34	more	more	ADV
ajrhss-2283	66	35	costly	costly	ADJ
ajrhss-2283	66	36	for	for	SCONJ
ajrhss-2283	66	37	the	the	DET
ajrhss-2283	66	38	firm	firm	NOUN
ajrhss-2283	66	39	to	to	PART
ajrhss-2283	66	40	secure	secure	VERB
ajrhss-2283	66	41	(	(	PUNCT
ajrhss-2283	66	42	hillman	hillman	NOUN
ajrhss-2283	66	43	,	,	PUNCT
ajrhss-2283	66	44	et	et	PROPN
ajrhss-2283	66	45	al	al	PROPN
ajrhss-2283	66	46	.	.	PROPN
ajrhss-2283	66	47	2000	2000	NUM
ajrhss-2283	66	48	cited	cite	VERB
ajrhss-2283	66	49	in	in	ADP
ajrhss-2283	66	50	abdullah	abdullah	PROPN
ajrhss-2283	66	51	&	&	CCONJ
ajrhss-2283	66	52	valentine	valentine	PROPN
ajrhss-2283	66	53	,	,	PUNCT
ajrhss-2283	66	54	2009	2009	NUM
ajrhss-2283	66	55	)	)	PUNCT
ajrhss-2283	67	1	it	it	PRON
ajrhss-2283	67	2	has	have	AUX
ajrhss-2283	67	3	been	be	AUX
ajrhss-2283	67	4	argued	argue	VERB
ajrhss-2283	67	5	that	that	SCONJ
ajrhss-2283	67	6	the	the	DET
ajrhss-2283	67	7	provision	provision	NOUN
ajrhss-2283	67	8	of	of	ADP
ajrhss-2283	67	9	resources	resource	NOUN
ajrhss-2283	67	10	enhances	enhance	VERB
ajrhss-2283	67	11	organizational	organizational	ADJ
ajrhss-2283	67	12	functioning	functioning	NOUN
ajrhss-2283	67	13	,	,	PUNCT
ajrhss-2283	67	14	firm	firm	NOUN
ajrhss-2283	67	15	’s	’s	PART
ajrhss-2283	67	16	performance	performance	NOUN
ajrhss-2283	67	17	and	and	CCONJ
ajrhss-2283	67	18	its	its	PRON
ajrhss-2283	67	19	survival	survival	NOUN
ajrhss-2283	67	20	(	(	PUNCT
ajrhss-2283	67	21	daily	daily	ADV
ajrhss-2283	67	22	,	,	PUNCT
ajrhss-2283	67	23	et	et	PROPN
ajrhss-2283	67	24	al	al	PROPN
ajrhss-2283	67	25	.	.	PROPN
ajrhss-2283	67	26	2003	2003	NUM
ajrhss-2283	67	27	)	)	PUNCT
ajrhss-2283	67	28	.	.	PUNCT
ajrhss-2283	68	1	according	accord	VERB
ajrhss-2283	68	2	to	to	ADP
ajrhss-2283	68	3	hillman	hillman	PROPN
ajrhss-2283	68	4	(	(	PUNCT
ajrhss-2283	68	5	cited	cite	VERB
ajrhss-2283	68	6	in	in	ADP
ajrhss-2283	68	7	abdullah	abdullah	PROPN
ajrhss-2283	68	8	&	&	CCONJ
ajrhss-2283	68	9	valentine	valentine	PROPN
ajrhss-2283	68	10	,	,	PUNCT
ajrhss-2283	68	11	2009	2009	NUM
ajrhss-2283	68	12	)	)	PUNCT
ajrhss-2283	68	13	,	,	PUNCT
ajrhss-2283	68	14	directors	director	NOUN
ajrhss-2283	68	15	bring	bring	VERB
ajrhss-2283	68	16	resources	resource	NOUN
ajrhss-2283	68	17	to	to	ADP
ajrhss-2283	68	18	the	the	DET
ajrhss-2283	68	19	firm	firm	NOUN
ajrhss-2283	68	20	,	,	PUNCT
ajrhss-2283	68	21	such	such	ADJ
ajrhss-2283	68	22	as	as	ADP
ajrhss-2283	68	23	information	information	NOUN
ajrhss-2283	68	24	,	,	PUNCT
ajrhss-2283	68	25	skills	skill	NOUN
ajrhss-2283	68	26	,	,	PUNCT
ajrhss-2283	68	27	access	access	NOUN
ajrhss-2283	68	28	to	to	ADP
ajrhss-2283	68	29	key	key	ADJ
ajrhss-2283	68	30	constituents	constituent	NOUN
ajrhss-2283	68	31	such	such	ADJ
ajrhss-2283	68	32	as	as	ADP
ajrhss-2283	68	33	suppliers	supplier	NOUN
ajrhss-2283	68	34	,	,	PUNCT
ajrhss-2283	68	35	buyers	buyer	NOUN
ajrhss-2283	68	36	,	,	PUNCT
ajrhss-2283	68	37	public	public	ADJ
ajrhss-2283	68	38	policy	policy	NOUN
ajrhss-2283	68	39	makers	maker	NOUN
ajrhss-2283	68	40	,	,	PUNCT
ajrhss-2283	68	41	social	social	ADJ
ajrhss-2283	68	42	groups	group	NOUN
ajrhss-2283	68	43	as	as	ADV
ajrhss-2283	68	44	well	well	ADV
ajrhss-2283	68	45	as	as	ADP
ajrhss-2283	68	46	legitimacy	legitimacy	NOUN
ajrhss-2283	68	47	.	.	PUNCT
ajrhss-2283	69	1	directors	director	NOUN
ajrhss-2283	69	2	can	can	AUX
ajrhss-2283	69	3	be	be	AUX
ajrhss-2283	69	4	classified	classify	VERB
ajrhss-2283	69	5	into	into	ADP
ajrhss-2283	69	6	four	four	NUM
ajrhss-2283	69	7	categories	category	NOUN
ajrhss-2283	69	8	of	of	ADP
ajrhss-2283	69	9	insiders	insider	NOUN
ajrhss-2283	69	10	,	,	PUNCT
ajrhss-2283	69	11	business	business	NOUN
ajrhss-2283	69	12	american	american	PROPN
ajrhss-2283	69	13	journal	journal	PROPN
ajrhss-2283	69	14	of	of	ADP
ajrhss-2283	69	15	research	research	NOUN
ajrhss-2283	69	16	in	in	ADP
ajrhss-2283	69	17	humanities	humanity	NOUN
ajrhss-2283	69	18	and	and	CCONJ
ajrhss-2283	69	19	social	social	ADJ
ajrhss-2283	69	20	sciences	science	NOUN
ajrhss-2283	69	21	volume	volume	NOUN
ajrhss-2283	69	22	26	26	NUM
ajrhss-2283	69	23	july	july	PROPN
ajrhss-2283	69	24	2024	2024	NUM
ajrhss-2283	69	25	p	p	NOUN
ajrhss-2283	69	26	a	a	DET
ajrhss-2283	69	27	g	g	NOUN
ajrhss-2283	69	28	e	e	NOUN
ajrhss-2283	69	29	|	|	ADV
ajrhss-2283	69	30	84	84	NUM
ajrhss-2283	69	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	69	32	experts	expert	NOUN
ajrhss-2283	69	33	,	,	PUNCT
ajrhss-2283	69	34	support	support	NOUN
ajrhss-2283	69	35	specialists	specialist	NOUN
ajrhss-2283	69	36	and	and	CCONJ
ajrhss-2283	69	37	community	community	NOUN
ajrhss-2283	69	38	influential	influential	ADJ
ajrhss-2283	69	39	.	.	PUNCT
ajrhss-2283	70	1	first	first	ADV
ajrhss-2283	70	2	,	,	PUNCT
ajrhss-2283	70	3	the	the	DET
ajrhss-2283	70	4	insiders	insider	NOUN
ajrhss-2283	70	5	are	be	AUX
ajrhss-2283	70	6	current	current	ADJ
ajrhss-2283	70	7	and	and	CCONJ
ajrhss-2283	70	8	former	former	ADJ
ajrhss-2283	70	9	executives	executive	NOUN
ajrhss-2283	70	10	of	of	ADP
ajrhss-2283	70	11	the	the	DET
ajrhss-2283	70	12	firm	firm	NOUN
ajrhss-2283	70	13	and	and	CCONJ
ajrhss-2283	70	14	they	they	PRON
ajrhss-2283	70	15	provide	provide	VERB
ajrhss-2283	70	16	expertise	expertise	NOUN
ajrhss-2283	70	17	in	in	ADP
ajrhss-2283	70	18	specific	specific	ADJ
ajrhss-2283	70	19	areas	area	NOUN
ajrhss-2283	70	20	such	such	ADJ
ajrhss-2283	70	21	as	as	ADP
ajrhss-2283	70	22	finance	finance	NOUN
ajrhss-2283	70	23	and	and	CCONJ
ajrhss-2283	70	24	law	law	NOUN
ajrhss-2283	70	25	on	on	ADP
ajrhss-2283	70	26	the	the	DET
ajrhss-2283	70	27	firm	firm	NOUN
ajrhss-2283	70	28	itself	itself	PRON
ajrhss-2283	70	29	as	as	ADV
ajrhss-2283	70	30	well	well	ADV
ajrhss-2283	70	31	as	as	ADP
ajrhss-2283	70	32	general	general	ADJ
ajrhss-2283	70	33	strategy	strategy	NOUN
ajrhss-2283	70	34	and	and	CCONJ
ajrhss-2283	70	35	direction	direction	NOUN
ajrhss-2283	70	36	.	.	PUNCT
ajrhss-2283	71	1	second	second	ADV
ajrhss-2283	71	2	,	,	PUNCT
ajrhss-2283	71	3	the	the	DET
ajrhss-2283	71	4	business	business	NOUN
ajrhss-2283	71	5	experts	expert	NOUN
ajrhss-2283	71	6	are	be	AUX
ajrhss-2283	71	7	current	current	ADJ
ajrhss-2283	71	8	,	,	PUNCT
ajrhss-2283	71	9	former	former	ADJ
ajrhss-2283	71	10	senior	senior	ADJ
ajrhss-2283	71	11	executives	executive	NOUN
ajrhss-2283	71	12	and	and	CCONJ
ajrhss-2283	71	13	directors	director	NOUN
ajrhss-2283	71	14	of	of	ADP
ajrhss-2283	71	15	other	other	ADJ
ajrhss-2283	71	16	large	large	ADJ
ajrhss-2283	71	17	for	for	ADP
ajrhss-2283	71	18	-	-	PUNCT
ajrhss-2283	71	19	profit	profit	NOUN
ajrhss-2283	71	20	firms	firm	NOUN
ajrhss-2283	71	21	and	and	CCONJ
ajrhss-2283	71	22	they	they	PRON
ajrhss-2283	71	23	provide	provide	VERB
ajrhss-2283	71	24	expertise	expertise	NOUN
ajrhss-2283	71	25	on	on	ADP
ajrhss-2283	71	26	business	business	NOUN
ajrhss-2283	71	27	strategy	strategy	NOUN
ajrhss-2283	71	28	,	,	PUNCT
ajrhss-2283	71	29	decision	decision	NOUN
ajrhss-2283	71	30	making	making	NOUN
ajrhss-2283	71	31	and	and	CCONJ
ajrhss-2283	71	32	problem	problem	NOUN
ajrhss-2283	71	33	solving	solving	NOUN
ajrhss-2283	71	34	.	.	PUNCT
ajrhss-2283	72	1	third	third	ADV
ajrhss-2283	72	2	,	,	PUNCT
ajrhss-2283	72	3	the	the	DET
ajrhss-2283	72	4	support	support	NOUN
ajrhss-2283	72	5	specialists	specialist	NOUN
ajrhss-2283	72	6	are	be	AUX
ajrhss-2283	72	7	the	the	DET
ajrhss-2283	72	8	lawyers	lawyer	NOUN
ajrhss-2283	72	9	,	,	PUNCT
ajrhss-2283	72	10	bankers	banker	NOUN
ajrhss-2283	72	11	,	,	PUNCT
ajrhss-2283	72	12	insurance	insurance	NOUN
ajrhss-2283	72	13	company	company	NOUN
ajrhss-2283	72	14	representatives	representative	NOUN
ajrhss-2283	72	15	and	and	CCONJ
ajrhss-2283	72	16	public	public	ADJ
ajrhss-2283	72	17	relations	relation	NOUN
ajrhss-2283	72	18	experts	expert	NOUN
ajrhss-2283	72	19	and	and	CCONJ
ajrhss-2283	72	20	these	these	DET
ajrhss-2283	72	21	specialists	specialist	NOUN
ajrhss-2283	72	22	provide	provide	VERB
ajrhss-2283	72	23	support	support	NOUN
ajrhss-2283	72	24	in	in	ADP
ajrhss-2283	72	25	their	their	PRON
ajrhss-2283	72	26	individual	individual	ADJ
ajrhss-2283	72	27	specialized	specialized	ADJ
ajrhss-2283	72	28	field	field	NOUN
ajrhss-2283	72	29	(	(	PUNCT
ajrhss-2283	72	30	abdullah	abdullah	PROPN
ajrhss-2283	72	31	&	&	CCONJ
ajrhss-2283	72	32	valentine	valentine	PROPN
ajrhss-2283	72	33	,	,	PUNCT
ajrhss-2283	72	34	2009	2009	NUM
ajrhss-2283	72	35	)	)	PUNCT
ajrhss-2283	72	36	.	.	PUNCT
ajrhss-2283	73	1	in	in	ADP
ajrhss-2283	73	2	brief	brief	NOUN
ajrhss-2283	73	3	,	,	PUNCT
ajrhss-2283	73	4	the	the	DET
ajrhss-2283	73	5	rdt	rdt	PROPN
ajrhss-2283	73	6	recognizes	recognize	VERB
ajrhss-2283	73	7	that	that	SCONJ
ajrhss-2283	73	8	the	the	DET
ajrhss-2283	73	9	survival	survival	NOUN
ajrhss-2283	73	10	of	of	ADP
ajrhss-2283	73	11	organizations	organization	NOUN
ajrhss-2283	73	12	is	be	AUX
ajrhss-2283	73	13	dependent	dependent	ADJ
ajrhss-2283	73	14	on	on	ADP
ajrhss-2283	73	15	directors’/managers	directors’/manager	NOUN
ajrhss-2283	73	16	reasoned	reason	VERB
ajrhss-2283	73	17	and	and	CCONJ
ajrhss-2283	73	18	intentional	intentional	ADJ
ajrhss-2283	73	19	allocation	allocation	NOUN
ajrhss-2283	73	20	of	of	ADP
ajrhss-2283	73	21	resources	resource	NOUN
ajrhss-2283	73	22	to	to	ADP
ajrhss-2283	73	23	innovative	innovative	ADJ
ajrhss-2283	73	24	activities	activity	NOUN
ajrhss-2283	73	25	required	require	VERB
ajrhss-2283	73	26	of	of	ADP
ajrhss-2283	73	27	the	the	DET
ajrhss-2283	73	28	firm	firm	NOUN
ajrhss-2283	73	29	by	by	ADP
ajrhss-2283	73	30	customers	customer	NOUN
ajrhss-2283	73	31	and	and	CCONJ
ajrhss-2283	73	32	investors	investor	NOUN
ajrhss-2283	73	33	.	.	PUNCT
ajrhss-2283	74	1	thus	thus	ADV
ajrhss-2283	74	2	,	,	PUNCT
ajrhss-2283	74	3	how	how	SCONJ
ajrhss-2283	74	4	managers	manager	NOUN
ajrhss-2283	74	5	compete	compete	VERB
ajrhss-2283	74	6	and	and	CCONJ
ajrhss-2283	74	7	win	win	VERB
ajrhss-2283	74	8	resources	resource	NOUN
ajrhss-2283	74	9	(	(	PUNCT
ajrhss-2283	74	10	internal	internal	ADJ
ajrhss-2283	74	11	and	and	CCONJ
ajrhss-2283	74	12	external	external	ADJ
ajrhss-2283	74	13	)	)	PUNCT
ajrhss-2283	74	14	and	and	CCONJ
ajrhss-2283	74	15	deploy	deploy	VERB
ajrhss-2283	74	16	such	such	ADJ
ajrhss-2283	74	17	resources	resource	NOUN
ajrhss-2283	74	18	to	to	ADP
ajrhss-2283	74	19	productive	productive	ADJ
ajrhss-2283	74	20	engagements	engagement	NOUN
ajrhss-2283	74	21	have	have	VERB
ajrhss-2283	74	22	impacts	impact	NOUN
ajrhss-2283	74	23	on	on	ADP
ajrhss-2283	74	24	their	their	PRON
ajrhss-2283	74	25	exchange	exchange	NOUN
ajrhss-2283	74	26	-	-	PUNCT
ajrhss-2283	74	27	based	base	VERB
ajrhss-2283	74	28	power	power	NOUN
ajrhss-2283	74	29	and	and	CCONJ
ajrhss-2283	74	30	control	control	NOUN
ajrhss-2283	74	31	and	and	CCONJ
ajrhss-2283	74	32	thus	thus	ADV
ajrhss-2283	74	33	significant	significant	ADJ
ajrhss-2283	74	34	consequences	consequence	NOUN
ajrhss-2283	74	35	on	on	ADP
ajrhss-2283	74	36	continuity	continuity	NOUN
ajrhss-2283	74	37	of	of	ADP
ajrhss-2283	74	38	funding	funding	NOUN
ajrhss-2283	74	39	sources	source	NOUN
ajrhss-2283	74	40	and	and	CCONJ
ajrhss-2283	74	41	survival	survival	NOUN
ajrhss-2283	74	42	and	and	CCONJ
ajrhss-2283	74	43	growth	growth	NOUN
ajrhss-2283	74	44	of	of	ADP
ajrhss-2283	74	45	the	the	DET
ajrhss-2283	74	46	entity	entity	NOUN
ajrhss-2283	74	47	(	(	PUNCT
ajrhss-2283	74	48	nwaobia,2015	nwaobia,2015	NOUN
ajrhss-2283	74	49	)	)	PUNCT
ajrhss-2283	74	50	.	.	PUNCT
ajrhss-2283	75	1	the	the	DET
ajrhss-2283	75	2	resource	resource	NOUN
ajrhss-2283	75	3	dependency	dependency	NOUN
ajrhss-2283	75	4	theory	theory	NOUN
ajrhss-2283	75	5	has	have	AUX
ajrhss-2283	75	6	become	become	VERB
ajrhss-2283	75	7	quite	quite	ADV
ajrhss-2283	75	8	popular	popular	ADJ
ajrhss-2283	75	9	in	in	ADP
ajrhss-2283	75	10	corporate	corporate	ADJ
ajrhss-2283	75	11	governance	governance	NOUN
ajrhss-2283	75	12	research	research	NOUN
ajrhss-2283	75	13	.	.	PUNCT
ajrhss-2283	76	1	pfeffer	pfeffer	PROPN
ajrhss-2283	76	2	and	and	CCONJ
ajrhss-2283	76	3	salancik	salancik	PROPN
ajrhss-2283	76	4	(	(	PUNCT
ajrhss-2283	76	5	1978	1978	NUM
ajrhss-2283	76	6	)	)	PUNCT
ajrhss-2283	76	7	state	state	NOUN
ajrhss-2283	76	8	that	that	PRON
ajrhss-2283	76	9	to	to	PART
ajrhss-2283	76	10	‘	'	PUNCT
ajrhss-2283	76	11	understand	understand	VERB
ajrhss-2283	76	12	the	the	DET
ajrhss-2283	76	13	behaviour	behaviour	NOUN
ajrhss-2283	76	14	of	of	ADP
ajrhss-2283	76	15	an	an	DET
ajrhss-2283	76	16	organization	organization	NOUN
ajrhss-2283	76	17	you	you	PRON
ajrhss-2283	76	18	must	must	AUX
ajrhss-2283	76	19	understand	understand	VERB
ajrhss-2283	76	20	the	the	DET
ajrhss-2283	76	21	context	context	NOUN
ajrhss-2283	76	22	of	of	ADP
ajrhss-2283	76	23	that	that	DET
ajrhss-2283	76	24	behaviour	behaviour	NOUN
ajrhss-2283	76	25	that	that	PRON
ajrhss-2283	76	26	is	be	AUX
ajrhss-2283	76	27	the	the	DET
ajrhss-2283	76	28	ecology	ecology	NOUN
ajrhss-2283	76	29	of	of	ADP
ajrhss-2283	76	30	the	the	DET
ajrhss-2283	76	31	organization	organization	NOUN
ajrhss-2283	76	32	’	'	PUNCT
ajrhss-2283	76	33	.	.	PUNCT
ajrhss-2283	77	1	the	the	DET
ajrhss-2283	77	2	resource	resource	NOUN
ajrhss-2283	77	3	dependency	dependency	NOUN
ajrhss-2283	77	4	theory	theory	NOUN
ajrhss-2283	77	5	recognizes	recognize	VERB
ajrhss-2283	77	6	the	the	DET
ajrhss-2283	77	7	influence	influence	NOUN
ajrhss-2283	77	8	of	of	ADP
ajrhss-2283	77	9	external	external	ADJ
ajrhss-2283	77	10	factors	factor	NOUN
ajrhss-2283	77	11	on	on	ADP
ajrhss-2283	77	12	organizational	organizational	ADJ
ajrhss-2283	77	13	behaviour	behaviour	NOUN
ajrhss-2283	77	14	.	.	PUNCT
ajrhss-2283	78	1	the	the	DET
ajrhss-2283	78	2	managers	manager	NOUN
ajrhss-2283	78	3	have	have	VERB
ajrhss-2283	78	4	a	a	DET
ajrhss-2283	78	5	role	role	NOUN
ajrhss-2283	78	6	to	to	PART
ajrhss-2283	78	7	play	play	VERB
ajrhss-2283	78	8	in	in	ADP
ajrhss-2283	78	9	reducing	reduce	VERB
ajrhss-2283	78	10	environmental	environmental	ADJ
ajrhss-2283	78	11	uncertainty	uncertainty	NOUN
ajrhss-2283	78	12	and	and	CCONJ
ajrhss-2283	78	13	dependence	dependence	NOUN
ajrhss-2283	78	14	.	.	PUNCT
ajrhss-2283	79	1	ulrich	ulrich	PROPN
ajrhss-2283	79	2	&	&	CCONJ
ajrhss-2283	79	3	barney	barney	PROPN
ajrhss-2283	79	4	(	(	PUNCT
ajrhss-2283	79	5	1984	1984	NUM
ajrhss-2283	79	6	)	)	PUNCT
ajrhss-2283	79	7	state	state	NOUN
ajrhss-2283	79	8	that	that	SCONJ
ajrhss-2283	79	9	power	power	NOUN
ajrhss-2283	79	10	is	be	AUX
ajrhss-2283	79	11	the	the	DET
ajrhss-2283	79	12	key	key	ADJ
ajrhss-2283	79	13	issue	issue	NOUN
ajrhss-2283	79	14	in	in	ADP
ajrhss-2283	79	15	environmental	environmental	ADJ
ajrhss-2283	79	16	uncertainty	uncertainty	NOUN
ajrhss-2283	79	17	,	,	PUNCT
ajrhss-2283	79	18	because	because	SCONJ
ajrhss-2283	79	19	power	power	NOUN
ajrhss-2283	79	20	is	be	AUX
ajrhss-2283	79	21	required	require	VERB
ajrhss-2283	79	22	to	to	PART
ajrhss-2283	79	23	control	control	VERB
ajrhss-2283	79	24	required	required	ADJ
ajrhss-2283	79	25	resources	resource	NOUN
ajrhss-2283	79	26	.	.	PUNCT
ajrhss-2283	80	1	organizations	organization	NOUN
ajrhss-2283	80	2	attempt	attempt	VERB
ajrhss-2283	80	3	to	to	PART
ajrhss-2283	80	4	reduce	reduce	VERB
ajrhss-2283	80	5	others	other	NOUN
ajrhss-2283	80	6	power	power	NOUN
ajrhss-2283	80	7	over	over	ADP
ajrhss-2283	80	8	them	they	PRON
ajrhss-2283	80	9	,	,	PUNCT
ajrhss-2283	80	10	by	by	ADP
ajrhss-2283	80	11	attempting	attempt	VERB
ajrhss-2283	80	12	to	to	PART
ajrhss-2283	80	13	increase	increase	VERB
ajrhss-2283	80	14	their	their	PRON
ajrhss-2283	80	15	own	own	ADJ
ajrhss-2283	80	16	power	power	NOUN
ajrhss-2283	80	17	over	over	ADP
ajrhss-2283	80	18	others	other	NOUN
ajrhss-2283	80	19	.	.	PUNCT
ajrhss-2283	81	1	pfeffer	pfeffer	PROPN
ajrhss-2283	81	2	(	(	PUNCT
ajrhss-2283	81	3	1987	1987	NUM
ajrhss-2283	81	4	)	)	PUNCT
ajrhss-2283	81	5	provide	provide	VERB
ajrhss-2283	81	6	that	that	SCONJ
ajrhss-2283	81	7	,	,	PUNCT
ajrhss-2283	81	8	the	the	DET
ajrhss-2283	81	9	basic	basic	ADJ
ajrhss-2283	81	10	argument	argument	NOUN
ajrhss-2283	81	11	of	of	ADP
ajrhss-2283	81	12	the	the	DET
ajrhss-2283	81	13	resource	resource	NOUN
ajrhss-2283	81	14	dependence	dependence	NOUN
ajrhss-2283	81	15	perspective	perspective	NOUN
ajrhss-2283	81	16	and	and	CCONJ
ajrhss-2283	81	17	inter	inter	ADJ
ajrhss-2283	81	18	-	-	ADJ
ajrhss-2283	81	19	organizational	organizational	ADJ
ajrhss-2283	81	20	relations	relation	NOUN
ajrhss-2283	81	21	is	be	AUX
ajrhss-2283	81	22	as	as	SCONJ
ajrhss-2283	81	23	follows	follow	VERB
ajrhss-2283	81	24	.	.	PUNCT
ajrhss-2283	82	1	first	first	ADV
ajrhss-2283	82	2	,	,	PUNCT
ajrhss-2283	82	3	the	the	DET
ajrhss-2283	82	4	fundamental	fundamental	ADJ
ajrhss-2283	82	5	units	unit	NOUN
ajrhss-2283	82	6	for	for	ADP
ajrhss-2283	82	7	understanding	understand	VERB
ajrhss-2283	82	8	inter	inter	ADJ
ajrhss-2283	82	9	corporate	corporate	ADJ
ajrhss-2283	82	10	relations	relation	NOUN
ajrhss-2283	82	11	and	and	CCONJ
ajrhss-2283	82	12	society	society	NOUN
ajrhss-2283	82	13	are	be	AUX
ajrhss-2283	82	14	organizations	organization	NOUN
ajrhss-2283	82	15	.	.	PUNCT
ajrhss-2283	83	1	second	second	ADJ
ajrhss-2283	83	2	,	,	PUNCT
ajrhss-2283	83	3	these	these	DET
ajrhss-2283	83	4	organizations	organization	NOUN
ajrhss-2283	83	5	are	be	AUX
ajrhss-2283	83	6	not	not	PART
ajrhss-2283	83	7	autonomous	autonomous	ADJ
ajrhss-2283	83	8	,	,	PUNCT
ajrhss-2283	83	9	but	but	CCONJ
ajrhss-2283	83	10	rather	rather	ADV
ajrhss-2283	83	11	are	be	AUX
ajrhss-2283	83	12	constrained	constrain	VERB
ajrhss-2283	83	13	by	by	ADP
ajrhss-2283	83	14	a	a	DET
ajrhss-2283	83	15	network	network	NOUN
ajrhss-2283	83	16	of	of	ADP
ajrhss-2283	83	17	interdependencies	interdependency	NOUN
ajrhss-2283	83	18	with	with	ADP
ajrhss-2283	83	19	other	other	ADJ
ajrhss-2283	83	20	organizations	organization	NOUN
ajrhss-2283	83	21	.	.	PUNCT
ajrhss-2283	84	1	third	third	ADJ
ajrhss-2283	84	2	,	,	PUNCT
ajrhss-2283	84	3	interdependence	interdependence	NOUN
ajrhss-2283	84	4	when	when	SCONJ
ajrhss-2283	84	5	coupled	couple	VERB
ajrhss-2283	84	6	with	with	ADP
ajrhss-2283	84	7	uncertainty	uncertainty	NOUN
ajrhss-2283	84	8	leads	lead	VERB
ajrhss-2283	84	9	to	to	ADP
ajrhss-2283	84	10	a	a	DET
ajrhss-2283	84	11	situation	situation	NOUN
ajrhss-2283	84	12	in	in	ADP
ajrhss-2283	84	13	which	which	PRON
ajrhss-2283	84	14	survival	survival	NOUN
ajrhss-2283	84	15	and	and	CCONJ
ajrhss-2283	84	16	continued	continued	ADJ
ajrhss-2283	84	17	success	success	NOUN
ajrhss-2283	84	18	are	be	AUX
ajrhss-2283	84	19	uncertain	uncertain	ADJ
ajrhss-2283	84	20	.	.	PUNCT
ajrhss-2283	85	1	fourth	fourth	ADJ
ajrhss-2283	85	2	,	,	PUNCT
ajrhss-2283	85	3	organizations	organization	NOUN
ajrhss-2283	85	4	take	take	VERB
ajrhss-2283	85	5	action	action	NOUN
ajrhss-2283	85	6	to	to	PART
ajrhss-2283	85	7	manage	manage	VERB
ajrhss-2283	85	8	external	external	ADJ
ajrhss-2283	85	9	interdependencies	interdependency	NOUN
ajrhss-2283	85	10	although	although	SCONJ
ajrhss-2283	85	11	such	such	ADJ
ajrhss-2283	85	12	actions	action	NOUN
ajrhss-2283	85	13	are	be	AUX
ajrhss-2283	85	14	inevitably	inevitably	ADV
ajrhss-2283	85	15	never	never	ADV
ajrhss-2283	85	16	completely	completely	ADV
ajrhss-2283	85	17	successful	successful	ADJ
ajrhss-2283	85	18	and	and	CCONJ
ajrhss-2283	85	19	produce	produce	VERB
ajrhss-2283	85	20	new	new	ADJ
ajrhss-2283	85	21	patterns	pattern	NOUN
ajrhss-2283	85	22	of	of	ADP
ajrhss-2283	85	23	dependence	dependence	NOUN
ajrhss-2283	85	24	and	and	CCONJ
ajrhss-2283	85	25	interdependence	interdependence	NOUN
ajrhss-2283	85	26	.	.	PUNCT
ajrhss-2283	86	1	fifth	fifth	ADJ
ajrhss-2283	86	2	,	,	PUNCT
ajrhss-2283	86	3	these	these	DET
ajrhss-2283	86	4	patterns	pattern	NOUN
ajrhss-2283	86	5	of	of	ADP
ajrhss-2283	86	6	dependence	dependence	NOUN
ajrhss-2283	86	7	produce	produce	VERB
ajrhss-2283	86	8	interorganizational	interorganizational	NOUN
ajrhss-2283	86	9	as	as	ADV
ajrhss-2283	86	10	well	well	ADV
ajrhss-2283	86	11	as	as	ADP
ajrhss-2283	86	12	intra	intra	ADJ
ajrhss-2283	86	13	-	-	ADJ
ajrhss-2283	86	14	organizational	organizational	ADJ
ajrhss-2283	86	15	power	power	NOUN
ajrhss-2283	86	16	,	,	PUNCT
ajrhss-2283	86	17	where	where	SCONJ
ajrhss-2283	86	18	such	such	ADJ
ajrhss-2283	86	19	power	power	NOUN
ajrhss-2283	86	20	has	have	VERB
ajrhss-2283	86	21	some	some	DET
ajrhss-2283	86	22	effect	effect	NOUN
ajrhss-2283	86	23	on	on	ADP
ajrhss-2283	86	24	organizational	organizational	ADJ
ajrhss-2283	86	25	behaviour	behaviour	NOUN
ajrhss-2283	86	26	.	.	PUNCT
ajrhss-2283	87	1	conceptual	conceptual	ADJ
ajrhss-2283	87	2	review	review	NOUN
ajrhss-2283	87	3	concept	concept	NOUN
ajrhss-2283	87	4	of	of	ADP
ajrhss-2283	87	5	corporate	corporate	ADJ
ajrhss-2283	87	6	governance	governance	NOUN
ajrhss-2283	87	7	mechanism	mechanism	NOUN
ajrhss-2283	87	8	corporate	corporate	ADJ
ajrhss-2283	87	9	governance	governance	NOUN
ajrhss-2283	87	10	mechanism	mechanism	NOUN
ajrhss-2283	87	11	is	be	AUX
ajrhss-2283	87	12	viewed	view	VERB
ajrhss-2283	87	13	as	as	ADP
ajrhss-2283	87	14	a	a	DET
ajrhss-2283	87	15	broad	broad	ADJ
ajrhss-2283	87	16	term	term	NOUN
ajrhss-2283	87	17	that	that	PRON
ajrhss-2283	87	18	defines	define	VERB
ajrhss-2283	87	19	the	the	DET
ajrhss-2283	87	20	process	process	NOUN
ajrhss-2283	87	21	,	,	PUNCT
ajrhss-2283	87	22	customs	custom	NOUN
ajrhss-2283	87	23	,	,	PUNCT
ajrhss-2283	87	24	policies	policy	NOUN
ajrhss-2283	87	25	,	,	PUNCT
ajrhss-2283	87	26	laws	law	NOUN
ajrhss-2283	87	27	and	and	CCONJ
ajrhss-2283	87	28	institutions	institution	NOUN
ajrhss-2283	87	29	that	that	PRON
ajrhss-2283	87	30	direct	direct	VERB
ajrhss-2283	87	31	the	the	DET
ajrhss-2283	87	32	organizations	organization	NOUN
ajrhss-2283	87	33	and	and	CCONJ
ajrhss-2283	87	34	corporations	corporation	NOUN
ajrhss-2283	87	35	in	in	ADP
ajrhss-2283	87	36	the	the	DET
ajrhss-2283	87	37	way	way	NOUN
ajrhss-2283	87	38	they	they	PRON
ajrhss-2283	87	39	administer	administer	VERB
ajrhss-2283	87	40	and	and	CCONJ
ajrhss-2283	87	41	control	control	VERB
ajrhss-2283	87	42	their	their	PRON
ajrhss-2283	87	43	operations	operation	NOUN
ajrhss-2283	87	44	(	(	PUNCT
ajrhss-2283	87	45	khan	khan	PROPN
ajrhss-2283	87	46	,	,	PUNCT
ajrhss-2283	87	47	2011	2011	NUM
ajrhss-2283	87	48	)	)	PUNCT
ajrhss-2283	87	49	.	.	PUNCT
ajrhss-2283	88	1	there	there	PRON
ajrhss-2283	88	2	is	be	VERB
ajrhss-2283	88	3	no	no	DET
ajrhss-2283	88	4	universally	universally	ADV
ajrhss-2283	88	5	held	hold	VERB
ajrhss-2283	88	6	or	or	CCONJ
ajrhss-2283	88	7	single	single	ADJ
ajrhss-2283	88	8	explanation	explanation	NOUN
ajrhss-2283	88	9	of	of	ADP
ajrhss-2283	88	10	corporate	corporate	ADJ
ajrhss-2283	88	11	governance	governance	NOUN
ajrhss-2283	88	12	mechanism	mechanism	NOUN
ajrhss-2283	88	13	and	and	CCONJ
ajrhss-2283	88	14	certainly	certainly	ADV
ajrhss-2283	88	15	no	no	DET
ajrhss-2283	88	16	definition	definition	NOUN
ajrhss-2283	88	17	that	that	SCONJ
ajrhss-2283	88	18	all	all	DET
ajrhss-2283	88	19	countries	country	NOUN
ajrhss-2283	88	20	agree	agree	VERB
ajrhss-2283	88	21	on	on	ADP
ajrhss-2283	88	22	(	(	PUNCT
ajrhss-2283	88	23	mayes	mayes	PROPN
ajrhss-2283	88	24	,	,	PUNCT
ajrhss-2283	88	25	et	et	PROPN
ajrhss-2283	88	26	al	al	PROPN
ajrhss-2283	88	27	.	.	PROPN
ajrhss-2283	88	28	2001	2001	NUM
ajrhss-2283	88	29	)	)	PUNCT
ajrhss-2283	88	30	.	.	PUNCT
ajrhss-2283	89	1	as	as	ADP
ajrhss-2283	89	2	a	a	DET
ajrhss-2283	89	3	result	result	NOUN
ajrhss-2283	89	4	,	,	PUNCT
ajrhss-2283	89	5	corporate	corporate	ADJ
ajrhss-2283	89	6	governance	governance	NOUN
ajrhss-2283	89	7	mechanism	mechanism	NOUN
ajrhss-2283	89	8	can	can	AUX
ajrhss-2283	89	9	be	be	AUX
ajrhss-2283	89	10	defined	define	VERB
ajrhss-2283	89	11	and	and	CCONJ
ajrhss-2283	89	12	practiced	practice	VERB
ajrhss-2283	89	13	in	in	ADP
ajrhss-2283	89	14	different	different	ADJ
ajrhss-2283	89	15	global	global	ADJ
ajrhss-2283	89	16	ways	way	NOUN
ajrhss-2283	89	17	depending	depend	VERB
ajrhss-2283	89	18	upon	upon	SCONJ
ajrhss-2283	89	19	the	the	DET
ajrhss-2283	89	20	relative	relative	ADJ
ajrhss-2283	89	21	power	power	NOUN
ajrhss-2283	89	22	of	of	ADP
ajrhss-2283	89	23	owners	owner	NOUN
ajrhss-2283	89	24	,	,	PUNCT
ajrhss-2283	89	25	managers	manager	NOUN
ajrhss-2283	89	26	and	and	CCONJ
ajrhss-2283	89	27	provider	provider	NOUN
ajrhss-2283	89	28	of	of	ADP
ajrhss-2283	89	29	capital	capital	NOUN
ajrhss-2283	89	30	.	.	PUNCT
ajrhss-2283	90	1	generally	generally	ADV
ajrhss-2283	90	2	,	,	PUNCT
ajrhss-2283	90	3	corporate	corporate	ADJ
ajrhss-2283	90	4	governance	governance	NOUN
ajrhss-2283	90	5	mechanism	mechanism	NOUN
ajrhss-2283	90	6	can	can	AUX
ajrhss-2283	90	7	be	be	AUX
ajrhss-2283	90	8	defined	define	VERB
ajrhss-2283	90	9	as	as	ADP
ajrhss-2283	90	10	procedures	procedure	NOUN
ajrhss-2283	90	11	,	,	PUNCT
ajrhss-2283	90	12	customs	custom	NOUN
ajrhss-2283	90	13	,	,	PUNCT
ajrhss-2283	90	14	laws	law	NOUN
ajrhss-2283	90	15	,	,	PUNCT
ajrhss-2283	90	16	policies	policy	NOUN
ajrhss-2283	90	17	,	,	PUNCT
ajrhss-2283	90	18	and	and	CCONJ
ajrhss-2283	90	19	institutions	institution	NOUN
ajrhss-2283	90	20	that	that	PRON
ajrhss-2283	90	21	affect	affect	VERB
ajrhss-2283	90	22	the	the	DET
ajrhss-2283	90	23	way	way	NOUN
ajrhss-2283	90	24	a	a	DET
ajrhss-2283	90	25	corporation	corporation	NOUN
ajrhss-2283	90	26	is	be	AUX
ajrhss-2283	90	27	directed	direct	VERB
ajrhss-2283	90	28	,	,	PUNCT
ajrhss-2283	90	29	administered	administer	VERB
ajrhss-2283	90	30	or	or	CCONJ
ajrhss-2283	90	31	controlled	control	VERB
ajrhss-2283	90	32	.	.	PUNCT
ajrhss-2283	91	1	it	it	PRON
ajrhss-2283	91	2	can	can	AUX
ajrhss-2283	91	3	also	also	ADV
ajrhss-2283	91	4	be	be	AUX
ajrhss-2283	91	5	the	the	DET
ajrhss-2283	91	6	relationships	relationship	NOUN
ajrhss-2283	91	7	between	between	ADP
ajrhss-2283	91	8	stakeholders	stakeholder	NOUN
ajrhss-2283	91	9	’	'	PUNCT
ajrhss-2283	91	10	and	and	CCONJ
ajrhss-2283	91	11	the	the	DET
ajrhss-2283	91	12	goals	goal	NOUN
ajrhss-2283	91	13	that	that	PRON
ajrhss-2283	91	14	are	be	AUX
ajrhss-2283	91	15	already	already	ADV
ajrhss-2283	91	16	,	,	PUNCT
ajrhss-2283	91	17	laid	lay	VERB
ajrhss-2283	91	18	down	down	ADP
ajrhss-2283	91	19	for	for	ADP
ajrhss-2283	91	20	the	the	DET
ajrhss-2283	91	21	corporation	corporation	NOUN
ajrhss-2283	91	22	,	,	PUNCT
ajrhss-2283	91	23	and	and	CCONJ
ajrhss-2283	91	24	the	the	DET
ajrhss-2283	91	25	board	board	NOUN
ajrhss-2283	91	26	of	of	ADP
ajrhss-2283	91	27	directors	director	NOUN
ajrhss-2283	91	28	(	(	PUNCT
ajrhss-2283	91	29	afolabi	afolabi	NOUN
ajrhss-2283	91	30	,	,	PUNCT
ajrhss-2283	91	31	2013	2013	NUM
ajrhss-2283	91	32	)	)	PUNCT
ajrhss-2283	91	33	.	.	PUNCT
ajrhss-2283	92	1	the	the	DET
ajrhss-2283	92	2	important	important	ADJ
ajrhss-2283	92	3	objective	objective	NOUN
ajrhss-2283	92	4	of	of	ADP
ajrhss-2283	92	5	corporate	corporate	ADJ
ajrhss-2283	92	6	governance	governance	NOUN
ajrhss-2283	92	7	mechanism	mechanism	NOUN
ajrhss-2283	92	8	is	be	AUX
ajrhss-2283	92	9	to	to	PART
ajrhss-2283	92	10	ensure	ensure	VERB
ajrhss-2283	92	11	the	the	DET
ajrhss-2283	92	12	accountability	accountability	NOUN
ajrhss-2283	92	13	and	and	CCONJ
ajrhss-2283	92	14	transparency	transparency	NOUN
ajrhss-2283	92	15	of	of	ADP
ajrhss-2283	92	16	those	those	PRON
ajrhss-2283	92	17	involved	involve	VERB
ajrhss-2283	92	18	in	in	ADP
ajrhss-2283	92	19	the	the	DET
ajrhss-2283	92	20	policy	policy	NOUN
ajrhss-2283	92	21	of	of	ADP
ajrhss-2283	92	22	organization	organization	NOUN
ajrhss-2283	92	23	through	through	ADP
ajrhss-2283	92	24	mechanisms	mechanism	NOUN
ajrhss-2283	92	25	american	american	PROPN
ajrhss-2283	92	26	journal	journal	PROPN
ajrhss-2283	92	27	of	of	ADP
ajrhss-2283	92	28	research	research	NOUN
ajrhss-2283	92	29	in	in	ADP
ajrhss-2283	92	30	humanities	humanity	NOUN
ajrhss-2283	92	31	and	and	CCONJ
ajrhss-2283	92	32	social	social	ADJ
ajrhss-2283	92	33	sciences	science	NOUN
ajrhss-2283	92	34	volume	volume	NOUN
ajrhss-2283	92	35	26	26	NUM
ajrhss-2283	92	36	july	july	PROPN
ajrhss-2283	92	37	2024	2024	NUM
ajrhss-2283	92	38	p	p	NOUN
ajrhss-2283	92	39	a	a	PRON
ajrhss-2283	92	40	g	g	NOUN
ajrhss-2283	92	41	e	e	NOUN
ajrhss-2283	92	42	|	|	ADV
ajrhss-2283	92	43	85	85	NUM
ajrhss-2283	92	44	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	92	45	that	that	PRON
ajrhss-2283	92	46	would	would	AUX
ajrhss-2283	92	47	reduce	reduce	VERB
ajrhss-2283	92	48	the	the	DET
ajrhss-2283	92	49	incidence	incidence	NOUN
ajrhss-2283	92	50	of	of	ADP
ajrhss-2283	92	51	principal	principal	ADJ
ajrhss-2283	92	52	agent	agent	NOUN
ajrhss-2283	92	53	problem	problem	NOUN
ajrhss-2283	92	54	.	.	PUNCT
ajrhss-2283	93	1	cadbury	cadbury	NOUN
ajrhss-2283	93	2	(	(	PUNCT
ajrhss-2283	93	3	2002	2002	NUM
ajrhss-2283	93	4	)	)	PUNCT
ajrhss-2283	93	5	defined	define	VERB
ajrhss-2283	93	6	corporate	corporate	ADJ
ajrhss-2283	93	7	governance	governance	NOUN
ajrhss-2283	93	8	mechanism	mechanism	NOUN
ajrhss-2283	93	9	as	as	ADP
ajrhss-2283	93	10	the	the	DET
ajrhss-2283	93	11	system	system	NOUN
ajrhss-2283	93	12	by	by	ADP
ajrhss-2283	93	13	which	which	PRON
ajrhss-2283	93	14	companies	company	NOUN
ajrhss-2283	93	15	are	be	AUX
ajrhss-2283	93	16	directed	direct	VERB
ajrhss-2283	93	17	and	and	CCONJ
ajrhss-2283	93	18	controlled	control	VERB
ajrhss-2283	93	19	by	by	ADP
ajrhss-2283	93	20	shareholders	shareholder	NOUN
ajrhss-2283	93	21	.	.	PUNCT
ajrhss-2283	94	1	dimensions	dimension	NOUN
ajrhss-2283	94	2	of	of	ADP
ajrhss-2283	94	3	corporate	corporate	ADJ
ajrhss-2283	94	4	governance	governance	NOUN
ajrhss-2283	94	5	mechanism	mechanism	NOUN
ajrhss-2283	94	6	board	board	NOUN
ajrhss-2283	94	7	of	of	ADP
ajrhss-2283	94	8	directors	director	NOUN
ajrhss-2283	94	9	’	’	PART
ajrhss-2283	94	10	independence	independence	NOUN
ajrhss-2283	94	11	(	(	PUNCT
ajrhss-2283	94	12	bdi	bdi	PROPN
ajrhss-2283	94	13	):	):	PUNCT
ajrhss-2283	94	14	boards	board	NOUN
ajrhss-2283	94	15	play	play	VERB
ajrhss-2283	94	16	an	an	DET
ajrhss-2283	94	17	essential	essential	ADJ
ajrhss-2283	94	18	role	role	NOUN
ajrhss-2283	94	19	in	in	ADP
ajrhss-2283	94	20	monitoring	monitoring	NOUN
ajrhss-2283	94	21	and	and	CCONJ
ajrhss-2283	94	22	directing	direct	VERB
ajrhss-2283	94	23	managers	manager	NOUN
ajrhss-2283	94	24	to	to	ADP
ajrhss-2283	94	25	satisfying	satisfy	VERB
ajrhss-2283	94	26	the	the	DET
ajrhss-2283	94	27	interests	interest	NOUN
ajrhss-2283	94	28	of	of	ADP
ajrhss-2283	94	29	stakeholders	stakeholder	NOUN
ajrhss-2283	94	30	(	(	PUNCT
ajrhss-2283	94	31	habbash	habbash	NOUN
ajrhss-2283	94	32	,	,	PUNCT
ajrhss-2283	94	33	2016	2016	NUM
ajrhss-2283	94	34	)	)	PUNCT
ajrhss-2283	94	35	.	.	PUNCT
ajrhss-2283	95	1	however	however	ADV
ajrhss-2283	95	2	,	,	PUNCT
ajrhss-2283	95	3	the	the	DET
ajrhss-2283	95	4	boards	board	NOUN
ajrhss-2283	95	5	’	'	PUNCT
ajrhss-2283	95	6	monitoring	monitoring	NOUN
ajrhss-2283	95	7	effectiveness	effectiveness	NOUN
ajrhss-2283	95	8	depends	depend	VERB
ajrhss-2283	95	9	on	on	ADP
ajrhss-2283	95	10	its	its	PRON
ajrhss-2283	95	11	composition	composition	NOUN
ajrhss-2283	95	12	.	.	PUNCT
ajrhss-2283	96	1	independent	independent	ADJ
ajrhss-2283	96	2	boards	board	NOUN
ajrhss-2283	96	3	are	be	AUX
ajrhss-2283	96	4	more	more	ADV
ajrhss-2283	96	5	likely	likely	ADJ
ajrhss-2283	96	6	to	to	PART
ajrhss-2283	96	7	inspire	inspire	VERB
ajrhss-2283	96	8	managers	manager	NOUN
ajrhss-2283	96	9	towards	towards	ADP
ajrhss-2283	96	10	high	high	ADJ
ajrhss-2283	96	11	transparency	transparency	NOUN
ajrhss-2283	96	12	and	and	CCONJ
ajrhss-2283	96	13	disclosure	disclosure	NOUN
ajrhss-2283	96	14	quality	quality	NOUN
ajrhss-2283	96	15	levels	level	NOUN
ajrhss-2283	96	16	(	(	PUNCT
ajrhss-2283	96	17	aburaya	aburaya	NOUN
ajrhss-2283	96	18	,	,	PUNCT
ajrhss-2283	96	19	2012	2012	NUM
ajrhss-2283	96	20	)	)	PUNCT
ajrhss-2283	96	21	.	.	PUNCT
ajrhss-2283	97	1	according	accord	VERB
ajrhss-2283	97	2	to	to	ADP
ajrhss-2283	97	3	cotter	cotter	NOUN
ajrhss-2283	97	4	and	and	CCONJ
ajrhss-2283	97	5	silvester	silvester	PROPN
ajrhss-2283	97	6	(	(	PUNCT
ajrhss-2283	97	7	n.d	n.d	PROPN
ajrhss-2283	97	8	)	)	PUNCT
ajrhss-2283	97	9	,	,	PUNCT
ajrhss-2283	97	10	full	full	ADJ
ajrhss-2283	97	11	board	board	NOUN
ajrhss-2283	97	12	independence	independence	NOUN
ajrhss-2283	97	13	is	be	AUX
ajrhss-2283	97	14	captured	capture	VERB
ajrhss-2283	97	15	by	by	ADP
ajrhss-2283	97	16	the	the	DET
ajrhss-2283	97	17	proportion	proportion	NOUN
ajrhss-2283	97	18	of	of	ADP
ajrhss-2283	97	19	independent	independent	ADJ
ajrhss-2283	97	20	directors	director	NOUN
ajrhss-2283	97	21	to	to	PART
ajrhss-2283	97	22	total	total	VERB
ajrhss-2283	97	23	directors	director	NOUN
ajrhss-2283	97	24	on	on	ADP
ajrhss-2283	97	25	the	the	DET
ajrhss-2283	97	26	board	board	NOUN
ajrhss-2283	97	27	,	,	PUNCT
ajrhss-2283	97	28	individual	individual	ADJ
ajrhss-2283	97	29	directors	director	NOUN
ajrhss-2283	97	30	are	be	AUX
ajrhss-2283	97	31	assessed	assess	VERB
ajrhss-2283	97	32	in	in	ADP
ajrhss-2283	97	33	terms	term	NOUN
ajrhss-2283	97	34	of	of	ADP
ajrhss-2283	97	35	their	their	PRON
ajrhss-2283	97	36	independence	independence	NOUN
ajrhss-2283	97	37	from	from	ADP
ajrhss-2283	97	38	management	management	NOUN
ajrhss-2283	97	39	.	.	PUNCT
ajrhss-2283	98	1	essentially	essentially	ADV
ajrhss-2283	98	2	,	,	PUNCT
ajrhss-2283	98	3	independent	independent	ADJ
ajrhss-2283	98	4	directors	director	NOUN
ajrhss-2283	98	5	are	be	AUX
ajrhss-2283	98	6	non	non	ADJ
ajrhss-2283	98	7	-	-	ADJ
ajrhss-2283	98	8	executive	executive	ADJ
ajrhss-2283	98	9	directors	director	NOUN
ajrhss-2283	98	10	who	who	PRON
ajrhss-2283	98	11	do	do	AUX
ajrhss-2283	98	12	not	not	PART
ajrhss-2283	98	13	have	have	VERB
ajrhss-2283	98	14	a	a	DET
ajrhss-2283	98	15	business	business	NOUN
ajrhss-2283	98	16	or	or	CCONJ
ajrhss-2283	98	17	other	other	ADJ
ajrhss-2283	98	18	relationship	relationship	NOUN
ajrhss-2283	98	19	with	with	ADP
ajrhss-2283	98	20	the	the	DET
ajrhss-2283	98	21	firm	firm	NOUN
ajrhss-2283	98	22	that	that	PRON
ajrhss-2283	98	23	could	could	AUX
ajrhss-2283	98	24	interfere	interfere	VERB
ajrhss-2283	98	25	with	with	ADP
ajrhss-2283	98	26	their	their	PRON
ajrhss-2283	98	27	ability	ability	NOUN
ajrhss-2283	98	28	to	to	PART
ajrhss-2283	98	29	act	act	VERB
ajrhss-2283	98	30	independently	independently	ADV
ajrhss-2283	98	31	(	(	PUNCT
ajrhss-2283	98	32	cotter	cotter	PROPN
ajrhss-2283	98	33	&	&	CCONJ
ajrhss-2283	98	34	silvester	silvester	PROPN
ajrhss-2283	98	35	,	,	PUNCT
ajrhss-2283	98	36	n.d	n.d	PROPN
ajrhss-2283	98	37	)	)	PUNCT
ajrhss-2283	98	38	.	.	PUNCT
ajrhss-2283	99	1	non	non	ADJ
ajrhss-2283	99	2	-	-	ADJ
ajrhss-2283	99	3	executive	executive	ADJ
ajrhss-2283	99	4	directors	director	NOUN
ajrhss-2283	99	5	are	be	AUX
ajrhss-2283	99	6	not	not	PART
ajrhss-2283	99	7	necessarily	necessarily	ADV
ajrhss-2283	99	8	independent	independent	ADJ
ajrhss-2283	99	9	of	of	ADP
ajrhss-2283	99	10	the	the	DET
ajrhss-2283	99	11	company	company	NOUN
ajrhss-2283	99	12	’s	’s	PART
ajrhss-2283	99	13	executive	executive	ADJ
ajrhss-2283	99	14	management	management	NOUN
ajrhss-2283	99	15	,	,	PUNCT
ajrhss-2283	99	16	as	as	SCONJ
ajrhss-2283	99	17	their	their	PRON
ajrhss-2283	99	18	independence	independence	NOUN
ajrhss-2283	99	19	can	can	AUX
ajrhss-2283	99	20	be	be	AUX
ajrhss-2283	99	21	impaired	impair	VERB
ajrhss-2283	99	22	by	by	ADP
ajrhss-2283	99	23	virtue	virtue	NOUN
ajrhss-2283	99	24	of	of	ADP
ajrhss-2283	99	25	their	their	PRON
ajrhss-2283	99	26	other	other	ADJ
ajrhss-2283	99	27	relationships	relationship	NOUN
ajrhss-2283	99	28	or	or	CCONJ
ajrhss-2283	99	29	business	business	NOUN
ajrhss-2283	99	30	dealings	dealing	NOUN
ajrhss-2283	99	31	with	with	ADP
ajrhss-2283	99	32	the	the	DET
ajrhss-2283	99	33	company	company	NOUN
ajrhss-2283	99	34	,	,	PUNCT
ajrhss-2283	99	35	such	such	ADJ
ajrhss-2283	99	36	as	as	ADP
ajrhss-2283	99	37	acting	act	VERB
ajrhss-2283	99	38	as	as	ADP
ajrhss-2283	99	39	a	a	DET
ajrhss-2283	99	40	professional	professional	ADJ
ajrhss-2283	99	41	adviser	adviser	NOUN
ajrhss-2283	99	42	to	to	ADP
ajrhss-2283	99	43	the	the	DET
ajrhss-2283	99	44	firm	firm	NOUN
ajrhss-2283	99	45	(	(	PUNCT
ajrhss-2283	99	46	cotter	cotter	PROPN
ajrhss-2283	99	47	&	&	CCONJ
ajrhss-2283	99	48	silvester	silvester	PROPN
ajrhss-2283	99	49	,	,	PUNCT
ajrhss-2283	99	50	n.d	n.d	PROPN
ajrhss-2283	99	51	)	)	PUNCT
ajrhss-2283	99	52	.	.	PUNCT
ajrhss-2283	100	1	board	board	NOUN
ajrhss-2283	100	2	independence	independence	NOUN
ajrhss-2283	100	3	denotes	denote	VERB
ajrhss-2283	100	4	a	a	DET
ajrhss-2283	100	5	balanced	balanced	ADJ
ajrhss-2283	100	6	board	board	NOUN
ajrhss-2283	100	7	whose	whose	DET
ajrhss-2283	100	8	composition	composition	NOUN
ajrhss-2283	100	9	is	be	AUX
ajrhss-2283	100	10	not	not	PART
ajrhss-2283	100	11	dominated	dominate	VERB
ajrhss-2283	100	12	by	by	ADP
ajrhss-2283	100	13	board	board	NOUN
ajrhss-2283	100	14	members	member	NOUN
ajrhss-2283	100	15	with	with	ADP
ajrhss-2283	100	16	executive	executive	ADJ
ajrhss-2283	100	17	power	power	NOUN
ajrhss-2283	100	18	,	,	PUNCT
ajrhss-2283	100	19	and	and	CCONJ
ajrhss-2283	100	20	consists	consist	VERB
ajrhss-2283	100	21	of	of	ADP
ajrhss-2283	100	22	members	member	NOUN
ajrhss-2283	100	23	who	who	PRON
ajrhss-2283	100	24	are	be	AUX
ajrhss-2283	100	25	independent	independent	ADJ
ajrhss-2283	100	26	from	from	ADP
ajrhss-2283	100	27	the	the	DET
ajrhss-2283	100	28	management	management	NOUN
ajrhss-2283	100	29	and	and	CCONJ
ajrhss-2283	100	30	shareholders	shareholder	NOUN
ajrhss-2283	100	31	(	(	PUNCT
ajrhss-2283	100	32	shamsul	shamsul	NOUN
ajrhss-2283	100	33	2001	2001	NUM
ajrhss-2283	100	34	)	)	PUNCT
ajrhss-2283	100	35	.	.	PUNCT
ajrhss-2283	101	1	independent	independent	PROPN
ajrhss-2283	101	2	board	board	PROPN
ajrhss-2283	101	3	is	be	AUX
ajrhss-2283	101	4	one	one	NUM
ajrhss-2283	101	5	of	of	ADP
ajrhss-2283	101	6	the	the	DET
ajrhss-2283	101	7	effective	effective	ADJ
ajrhss-2283	101	8	mechanisms	mechanism	NOUN
ajrhss-2283	101	9	in	in	ADP
ajrhss-2283	101	10	monitoring	monitor	VERB
ajrhss-2283	101	11	the	the	DET
ajrhss-2283	101	12	accounting	accounting	NOUN
ajrhss-2283	101	13	process	process	NOUN
ajrhss-2283	101	14	(	(	PUNCT
ajrhss-2283	101	15	klein	klein	PROPN
ajrhss-2283	101	16	,	,	PUNCT
ajrhss-2283	101	17	2002	2002	NUM
ajrhss-2283	101	18	)	)	PUNCT
ajrhss-2283	101	19	.	.	PUNCT
ajrhss-2283	102	1	therefore	therefore	ADV
ajrhss-2283	102	2	,	,	PUNCT
ajrhss-2283	102	3	board	board	NOUN
ajrhss-2283	102	4	of	of	ADP
ajrhss-2283	102	5	directors	director	NOUN
ajrhss-2283	102	6	should	should	AUX
ajrhss-2283	102	7	consist	consist	VERB
ajrhss-2283	102	8	of	of	ADP
ajrhss-2283	102	9	independent	independent	ADJ
ajrhss-2283	102	10	members	member	NOUN
ajrhss-2283	102	11	that	that	PRON
ajrhss-2283	102	12	are	be	AUX
ajrhss-2283	102	13	non	non	ADJ
ajrhss-2283	102	14	-	-	ADJ
ajrhss-2283	102	15	executive	executive	ADJ
ajrhss-2283	102	16	and/or	and/or	CCONJ
ajrhss-2283	102	17	external	external	ADJ
ajrhss-2283	102	18	directors	director	NOUN
ajrhss-2283	102	19	.	.	PUNCT
ajrhss-2283	103	1	external	external	ADJ
ajrhss-2283	103	2	directors	director	NOUN
ajrhss-2283	103	3	are	be	AUX
ajrhss-2283	103	4	able	able	ADJ
ajrhss-2283	103	5	to	to	PART
ajrhss-2283	103	6	increase	increase	VERB
ajrhss-2283	103	7	board	board	NOUN
ajrhss-2283	103	8	’s	’s	PART
ajrhss-2283	103	9	independence	independence	NOUN
ajrhss-2283	103	10	and	and	CCONJ
ajrhss-2283	103	11	able	able	ADJ
ajrhss-2283	103	12	to	to	PART
ajrhss-2283	103	13	monitor	monitor	VERB
ajrhss-2283	103	14	top	top	ADJ
ajrhss-2283	103	15	management	management	NOUN
ajrhss-2283	103	16	effectively	effectively	ADV
ajrhss-2283	103	17	(	(	PUNCT
ajrhss-2283	103	18	ching	ching	PROPN
ajrhss-2283	103	19	,	,	PUNCT
ajrhss-2283	103	20	et	et	PROPN
ajrhss-2283	103	21	al	al	PROPN
ajrhss-2283	103	22	.	.	PROPN
ajrhss-2283	103	23	2002	2002	NUM
ajrhss-2283	103	24	)	)	PUNCT
ajrhss-2283	103	25	.	.	PUNCT
ajrhss-2283	104	1	internal	internal	ADJ
ajrhss-2283	104	2	audit	audit	NOUN
ajrhss-2283	104	3	quality	quality	NOUN
ajrhss-2283	104	4	:	:	PUNCT
ajrhss-2283	104	5	internal	internal	ADJ
ajrhss-2283	104	6	audit	audit	NOUN
ajrhss-2283	104	7	quality	quality	NOUN
ajrhss-2283	104	8	(	(	PUNCT
ajrhss-2283	104	9	iaq	iaq	NOUN
ajrhss-2283	104	10	)	)	PUNCT
ajrhss-2283	104	11	is	be	AUX
ajrhss-2283	104	12	considered	consider	VERB
ajrhss-2283	104	13	as	as	ADP
ajrhss-2283	104	14	an	an	DET
ajrhss-2283	104	15	effective	effective	ADJ
ajrhss-2283	104	16	instrument	instrument	NOUN
ajrhss-2283	104	17	of	of	ADP
ajrhss-2283	104	18	management	management	NOUN
ajrhss-2283	104	19	in	in	ADP
ajrhss-2283	104	20	almost	almost	ADV
ajrhss-2283	104	21	all	all	PRON
ajrhss-2283	104	22	organization	organization	NOUN
ajrhss-2283	104	23	(	(	PUNCT
ajrhss-2283	104	24	belo	belo	PROPN
ajrhss-2283	104	25	,	,	PUNCT
ajrhss-2283	104	26	et	et	PROPN
ajrhss-2283	104	27	al	al	PROPN
ajrhss-2283	104	28	.	.	PROPN
ajrhss-2283	104	29	2017	2017	NUM
ajrhss-2283	104	30	)	)	PUNCT
ajrhss-2283	104	31	.	.	PUNCT
ajrhss-2283	105	1	it	it	PRON
ajrhss-2283	105	2	is	be	AUX
ajrhss-2283	105	3	considered	consider	VERB
ajrhss-2283	105	4	an	an	DET
ajrhss-2283	105	5	important	important	ADJ
ajrhss-2283	105	6	element	element	NOUN
ajrhss-2283	105	7	of	of	ADP
ajrhss-2283	105	8	organization	organization	NOUN
ajrhss-2283	105	9	in	in	ADP
ajrhss-2283	105	10	both	both	CCONJ
ajrhss-2283	105	11	public	public	ADJ
ajrhss-2283	105	12	and	and	CCONJ
ajrhss-2283	105	13	private	private	ADJ
ajrhss-2283	105	14	sectors	sector	NOUN
ajrhss-2283	105	15	.	.	PUNCT
ajrhss-2283	106	1	an	an	DET
ajrhss-2283	106	2	audit	audit	NOUN
ajrhss-2283	106	3	must	must	AUX
ajrhss-2283	106	4	be	be	AUX
ajrhss-2283	106	5	of	of	ADP
ajrhss-2283	106	6	sufficient	sufficient	ADJ
ajrhss-2283	106	7	quality	quality	NOUN
ajrhss-2283	106	8	if	if	SCONJ
ajrhss-2283	106	9	audit	audit	NOUN
ajrhss-2283	106	10	failures	failure	NOUN
ajrhss-2283	106	11	will	will	AUX
ajrhss-2283	106	12	be	be	AUX
ajrhss-2283	106	13	reduced	reduce	VERB
ajrhss-2283	106	14	to	to	ADP
ajrhss-2283	106	15	the	the	DET
ajrhss-2283	106	16	barest	bare	ADJ
ajrhss-2283	106	17	minimum	minimum	NOUN
ajrhss-2283	106	18	(	(	PUNCT
ajrhss-2283	106	19	okoye	okoye	PROPN
ajrhss-2283	106	20	,	,	PUNCT
ajrhss-2283	106	21	et	et	PROPN
ajrhss-2283	106	22	al	al	PROPN
ajrhss-2283	106	23	.	.	PROPN
ajrhss-2283	106	24	2015	2015	NUM
ajrhss-2283	106	25	)	)	PUNCT
ajrhss-2283	106	26	.	.	PUNCT
ajrhss-2283	107	1	according	accord	VERB
ajrhss-2283	107	2	to	to	ADP
ajrhss-2283	107	3	de	de	PROPN
ajrhss-2283	107	4	-	-	NOUN
ajrhss-2283	107	5	angelo	angelo	PROPN
ajrhss-2283	107	6	(	(	PUNCT
ajrhss-2283	107	7	1981	1981	NUM
ajrhss-2283	107	8	)	)	PUNCT
ajrhss-2283	107	9	audit	audit	NOUN
ajrhss-2283	107	10	quality	quality	NOUN
ajrhss-2283	107	11	is	be	AUX
ajrhss-2283	107	12	the	the	DET
ajrhss-2283	107	13	market	market	NOUN
ajrhss-2283	107	14	assessed	assess	VERB
ajrhss-2283	107	15	joint	joint	ADJ
ajrhss-2283	107	16	probability	probability	NOUN
ajrhss-2283	107	17	that	that	SCONJ
ajrhss-2283	107	18	a	a	DET
ajrhss-2283	107	19	given	give	VERB
ajrhss-2283	107	20	auditor	auditor	NOUN
ajrhss-2283	107	21	will	will	AUX
ajrhss-2283	107	22	both	both	PRON
ajrhss-2283	107	23	(	(	PUNCT
ajrhss-2283	107	24	i	i	NOUN
ajrhss-2283	107	25	)	)	PUNCT
ajrhss-2283	107	26	identify	identify	VERB
ajrhss-2283	107	27	a	a	DET
ajrhss-2283	107	28	breach	breach	NOUN
ajrhss-2283	107	29	in	in	ADP
ajrhss-2283	107	30	the	the	DET
ajrhss-2283	107	31	client	client	NOUN
ajrhss-2283	107	32	company	company	NOUN
ajrhss-2283	107	33	accounting	accounting	NOUN
ajrhss-2283	107	34	system	system	NOUN
ajrhss-2283	107	35	(	(	PUNCT
ajrhss-2283	107	36	ii	ii	NOUN
ajrhss-2283	107	37	)	)	PUNCT
ajrhss-2283	107	38	report	report	NOUN
ajrhss-2283	107	39	that	that	PRON
ajrhss-2283	107	40	breach	breach	NOUN
ajrhss-2283	107	41	,	,	PUNCT
ajrhss-2283	107	42	that	that	PRON
ajrhss-2283	107	43	is	be	AUX
ajrhss-2283	107	44	the	the	DET
ajrhss-2283	107	45	auditor	auditor	NOUN
ajrhss-2283	107	46	has	have	VERB
ajrhss-2283	107	47	both	both	CCONJ
ajrhss-2283	107	48	the	the	DET
ajrhss-2283	107	49	technical	technical	ADJ
ajrhss-2283	107	50	competence	competence	NOUN
ajrhss-2283	107	51	to	to	PART
ajrhss-2283	107	52	detect	detect	VERB
ajrhss-2283	107	53	any	any	DET
ajrhss-2283	107	54	material	material	NOUN
ajrhss-2283	107	55	errors	error	NOUN
ajrhss-2283	107	56	during	during	ADP
ajrhss-2283	107	57	the	the	DET
ajrhss-2283	107	58	audit	audit	NOUN
ajrhss-2283	107	59	process	process	NOUN
ajrhss-2283	107	60	,	,	PUNCT
ajrhss-2283	107	61	and	and	CCONJ
ajrhss-2283	107	62	the	the	DET
ajrhss-2283	107	63	independence	independence	NOUN
ajrhss-2283	107	64	to	to	PART
ajrhss-2283	107	65	ensure	ensure	VERB
ajrhss-2283	107	66	that	that	SCONJ
ajrhss-2283	107	67	material	material	NOUN
ajrhss-2283	107	68	errors	error	NOUN
ajrhss-2283	107	69	and	and	CCONJ
ajrhss-2283	107	70	omissions	omission	NOUN
ajrhss-2283	107	71	are	be	AUX
ajrhss-2283	107	72	corrected	correct	VERB
ajrhss-2283	107	73	or	or	CCONJ
ajrhss-2283	107	74	disclosed	disclose	VERB
ajrhss-2283	107	75	in	in	ADP
ajrhss-2283	107	76	the	the	DET
ajrhss-2283	107	77	auditor	auditor	NOUN
ajrhss-2283	107	78	’s	’s	PART
ajrhss-2283	107	79	report	report	NOUN
ajrhss-2283	107	80	.	.	PUNCT
ajrhss-2283	108	1	internal	internal	ADJ
ajrhss-2283	108	2	audit	audit	NOUN
ajrhss-2283	108	3	quality	quality	NOUN
ajrhss-2283	108	4	is	be	AUX
ajrhss-2283	108	5	vital	vital	ADJ
ajrhss-2283	108	6	as	as	SCONJ
ajrhss-2283	108	7	it	it	PRON
ajrhss-2283	108	8	affects	affect	VERB
ajrhss-2283	108	9	the	the	DET
ajrhss-2283	108	10	reliability	reliability	NOUN
ajrhss-2283	108	11	of	of	ADP
ajrhss-2283	108	12	the	the	DET
ajrhss-2283	108	13	financial	financial	ADJ
ajrhss-2283	108	14	report	report	NOUN
ajrhss-2283	108	15	and	and	CCONJ
ajrhss-2283	108	16	protects	protect	VERB
ajrhss-2283	108	17	the	the	DET
ajrhss-2283	108	18	interest	interest	NOUN
ajrhss-2283	108	19	of	of	ADP
ajrhss-2283	108	20	its	its	PRON
ajrhss-2283	108	21	owners	owner	NOUN
ajrhss-2283	108	22	.	.	PUNCT
ajrhss-2283	109	1	it	it	PRON
ajrhss-2283	109	2	also	also	ADV
ajrhss-2283	109	3	enhances	enhance	VERB
ajrhss-2283	109	4	transparency	transparency	NOUN
ajrhss-2283	109	5	of	of	ADP
ajrhss-2283	109	6	reports	report	NOUN
ajrhss-2283	109	7	through	through	ADP
ajrhss-2283	109	8	higher	high	ADJ
ajrhss-2283	109	9	voluntary	voluntary	ADJ
ajrhss-2283	109	10	disclosures	disclosure	NOUN
ajrhss-2283	109	11	(	(	PUNCT
ajrhss-2283	109	12	barros	barros	PROPN
ajrhss-2283	109	13	,	,	PUNCT
ajrhss-2283	109	14	et	et	PROPN
ajrhss-2283	109	15	al	al	PROPN
ajrhss-2283	109	16	.	.	PROPN
ajrhss-2283	109	17	2013	2013	NUM
ajrhss-2283	109	18	)	)	PUNCT
ajrhss-2283	109	19	.	.	PUNCT
ajrhss-2283	110	1	auditor	auditor	NOUN
ajrhss-2283	110	2	independence	independence	NOUN
ajrhss-2283	110	3	:	:	PUNCT
ajrhss-2283	110	4	independence	independence	NOUN
ajrhss-2283	110	5	is	be	AUX
ajrhss-2283	110	6	a	a	DET
ajrhss-2283	110	7	major	major	ADJ
ajrhss-2283	110	8	concern	concern	NOUN
ajrhss-2283	110	9	in	in	ADP
ajrhss-2283	110	10	the	the	DET
ajrhss-2283	110	11	auditing	auditing	NOUN
ajrhss-2283	110	12	profession	profession	NOUN
ajrhss-2283	110	13	.	.	PUNCT
ajrhss-2283	111	1	corporate	corporate	ADJ
ajrhss-2283	111	2	scandals	scandal	NOUN
ajrhss-2283	111	3	like	like	ADP
ajrhss-2283	111	4	enron	enron	PROPN
ajrhss-2283	111	5	failure	failure	NOUN
ajrhss-2283	111	6	confirmed	confirm	VERB
ajrhss-2283	111	7	the	the	DET
ajrhss-2283	111	8	importance	importance	NOUN
ajrhss-2283	111	9	of	of	ADP
ajrhss-2283	111	10	credulity	credulity	NOUN
ajrhss-2283	111	11	of	of	ADP
ajrhss-2283	111	12	audits	audits	NOUN
ajrhss-2283	111	13	(	(	PUNCT
ajrhss-2283	111	14	herath	herath	NOUN
ajrhss-2283	111	15	&	&	CCONJ
ajrhss-2283	111	16	pradier	pradier	NOUN
ajrhss-2283	111	17	,	,	PUNCT
ajrhss-2283	111	18	2018	2018	NUM
ajrhss-2283	111	19	)	)	PUNCT
ajrhss-2283	111	20	.	.	PUNCT
ajrhss-2283	112	1	auditor	auditor	NOUN
ajrhss-2283	112	2	independence	independence	NOUN
ajrhss-2283	112	3	refers	refer	VERB
ajrhss-2283	112	4	to	to	ADP
ajrhss-2283	112	5	the	the	DET
ajrhss-2283	112	6	ability	ability	NOUN
ajrhss-2283	112	7	of	of	ADP
ajrhss-2283	112	8	the	the	DET
ajrhss-2283	112	9	external	external	ADJ
ajrhss-2283	112	10	auditor	auditor	NOUN
ajrhss-2283	112	11	to	to	PART
ajrhss-2283	112	12	act	act	VERB
ajrhss-2283	112	13	with	with	ADP
ajrhss-2283	112	14	integrity	integrity	NOUN
ajrhss-2283	112	15	and	and	CCONJ
ajrhss-2283	112	16	impartiality	impartiality	NOUN
ajrhss-2283	112	17	during	during	ADP
ajrhss-2283	112	18	auditing	auditing	NOUN
ajrhss-2283	112	19	functions	function	NOUN
ajrhss-2283	112	20	(	(	PUNCT
ajrhss-2283	112	21	akpan	akpan	NOUN
ajrhss-2283	112	22	&	&	CCONJ
ajrhss-2283	112	23	dumkpah	dumkpah	PROPN
ajrhss-2283	112	24	,	,	PUNCT
ajrhss-2283	112	25	2013	2013	NUM
ajrhss-2283	112	26	)	)	PUNCT
ajrhss-2283	112	27	.	.	PUNCT
ajrhss-2283	113	1	the	the	DET
ajrhss-2283	113	2	framework	framework	NOUN
ajrhss-2283	113	3	to	to	ADP
ajrhss-2283	113	4	the	the	DET
ajrhss-2283	113	5	independent	independent	ADJ
ajrhss-2283	113	6	standards	standards	PROPN
ajrhss-2283	113	7	board	board	NOUN
ajrhss-2283	113	8	(	(	PUNCT
ajrhss-2283	113	9	isb	isb	NOUN
ajrhss-2283	113	10	)	)	PUNCT
ajrhss-2283	113	11	defines	define	VERB
ajrhss-2283	113	12	auditor	auditor	NOUN
ajrhss-2283	113	13	independence	independence	NOUN
ajrhss-2283	113	14	as	as	ADP
ajrhss-2283	113	15	the	the	DET
ajrhss-2283	113	16	freedom	freedom	NOUN
ajrhss-2283	113	17	from	from	ADP
ajrhss-2283	113	18	the	the	DET
ajrhss-2283	113	19	factors	factor	NOUN
ajrhss-2283	113	20	that	that	PRON
ajrhss-2283	113	21	compromise	compromise	VERB
ajrhss-2283	113	22	,	,	PUNCT
ajrhss-2283	113	23	or	or	CCONJ
ajrhss-2283	113	24	can	can	AUX
ajrhss-2283	113	25	reasonably	reasonably	ADV
ajrhss-2283	113	26	be	be	AUX
ajrhss-2283	113	27	expected	expect	VERB
ajrhss-2283	113	28	to	to	PART
ajrhss-2283	113	29	compromise	compromise	VERB
ajrhss-2283	113	30	,	,	PUNCT
ajrhss-2283	113	31	an	an	DET
ajrhss-2283	113	32	auditor	auditor	NOUN
ajrhss-2283	113	33	’s	’s	PART
ajrhss-2283	113	34	ability	ability	NOUN
ajrhss-2283	113	35	to	to	PART
ajrhss-2283	113	36	make	make	VERB
ajrhss-2283	113	37	unbiased	unbiased	ADJ
ajrhss-2283	113	38	audit	audit	NOUN
ajrhss-2283	113	39	decisions	decision	NOUN
ajrhss-2283	113	40	(	(	PUNCT
ajrhss-2283	113	41	mcgrath	mcgrath	PROPN
ajrhss-2283	113	42	,	,	PUNCT
ajrhss-2283	113	43	et	et	PROPN
ajrhss-2283	113	44	al	al	PROPN
ajrhss-2283	113	45	.	.	PROPN
ajrhss-2283	113	46	2001	2001	NUM
ajrhss-2283	113	47	)	)	PUNCT
ajrhss-2283	113	48	.	.	PUNCT
ajrhss-2283	114	1	the	the	DET
ajrhss-2283	114	2	overall	overall	ADJ
ajrhss-2283	114	3	goal	goal	NOUN
ajrhss-2283	114	4	with	with	ADP
ajrhss-2283	114	5	independence	independence	NOUN
ajrhss-2283	114	6	is	be	AUX
ajrhss-2283	114	7	to	to	PART
ajrhss-2283	114	8	ensure	ensure	VERB
ajrhss-2283	114	9	financial	financial	ADJ
ajrhss-2283	114	10	reports	report	NOUN
ajrhss-2283	114	11	are	be	AUX
ajrhss-2283	114	12	reliable	reliable	ADJ
ajrhss-2283	114	13	.	.	PUNCT
ajrhss-2283	115	1	independence	independence	NOUN
ajrhss-2283	115	2	is	be	AUX
ajrhss-2283	115	3	an	an	DET
ajrhss-2283	115	4	essential	essential	ADJ
ajrhss-2283	115	5	attribute	attribute	NOUN
ajrhss-2283	115	6	for	for	ADP
ajrhss-2283	115	7	audits	audits	NOUN
ajrhss-2283	115	8	because	because	SCONJ
ajrhss-2283	115	9	it	it	PRON
ajrhss-2283	115	10	determines	determine	VERB
ajrhss-2283	115	11	how	how	SCONJ
ajrhss-2283	115	12	credible	credible	ADJ
ajrhss-2283	115	13	and	and	CCONJ
ajrhss-2283	115	14	reliable	reliable	ADJ
ajrhss-2283	115	15	financial	financial	ADJ
ajrhss-2283	115	16	statements	statement	NOUN
ajrhss-2283	115	17	would	would	AUX
ajrhss-2283	115	18	be	be	AUX
ajrhss-2283	115	19	to	to	ADP
ajrhss-2283	115	20	investors	investor	NOUN
ajrhss-2283	115	21	(	(	PUNCT
ajrhss-2283	115	22	herath	herath	NOUN
ajrhss-2283	115	23	&	&	CCONJ
ajrhss-2283	115	24	pradier	pradier	NOUN
ajrhss-2283	115	25	,	,	PUNCT
ajrhss-2283	115	26	2018	2018	NUM
ajrhss-2283	115	27	)	)	PUNCT
ajrhss-2283	115	28	.	.	PUNCT
ajrhss-2283	116	1	independence	independence	NOUN
ajrhss-2283	116	2	has	have	AUX
ajrhss-2283	116	3	been	be	AUX
ajrhss-2283	116	4	the	the	DET
ajrhss-2283	116	5	focus	focus	NOUN
ajrhss-2283	116	6	of	of	ADP
ajrhss-2283	116	7	almost	almost	ADV
ajrhss-2283	116	8	constant	constant	ADJ
ajrhss-2283	116	9	controversy	controversy	NOUN
ajrhss-2283	116	10	,	,	PUNCT
ajrhss-2283	116	11	debate	debate	NOUN
ajrhss-2283	116	12	and	and	CCONJ
ajrhss-2283	116	13	analysis	analysis	NOUN
ajrhss-2283	116	14	(	(	PUNCT
ajrhss-2283	116	15	law	law	NOUN
ajrhss-2283	116	16	,	,	PUNCT
ajrhss-2283	116	17	2008	2008	NUM
ajrhss-2283	116	18	)	)	PUNCT
ajrhss-2283	116	19	.	.	PUNCT
ajrhss-2283	117	1	after	after	ADP
ajrhss-2283	117	2	corporate	corporate	ADJ
ajrhss-2283	117	3	failures	failure	NOUN
ajrhss-2283	117	4	and	and	CCONJ
ajrhss-2283	117	5	scandals	scandal	NOUN
ajrhss-2283	117	6	,	,	PUNCT
ajrhss-2283	117	7	regulators	regulator	NOUN
ajrhss-2283	117	8	began	begin	VERB
ajrhss-2283	117	9	to	to	PART
ajrhss-2283	117	10	question	question	VERB
ajrhss-2283	117	11	how	how	SCONJ
ajrhss-2283	117	12	independent	independent	ADJ
ajrhss-2283	117	13	and	and	CCONJ
ajrhss-2283	117	14	competent	competent	ADJ
ajrhss-2283	117	15	auditors	auditor	NOUN
ajrhss-2283	117	16	were	be	AUX
ajrhss-2283	117	17	during	during	ADP
ajrhss-2283	117	18	engagements	engagement	NOUN
ajrhss-2283	117	19	american	american	PROPN
ajrhss-2283	117	20	journal	journal	PROPN
ajrhss-2283	117	21	of	of	ADP
ajrhss-2283	117	22	research	research	NOUN
ajrhss-2283	117	23	in	in	ADP
ajrhss-2283	117	24	humanities	humanity	NOUN
ajrhss-2283	117	25	and	and	CCONJ
ajrhss-2283	117	26	social	social	ADJ
ajrhss-2283	117	27	sciences	science	NOUN
ajrhss-2283	117	28	volume	volume	NOUN
ajrhss-2283	117	29	26	26	NUM
ajrhss-2283	117	30	july	july	PROPN
ajrhss-2283	117	31	2024	2024	NUM
ajrhss-2283	117	32	p	p	NOUN
ajrhss-2283	117	33	a	a	DET
ajrhss-2283	117	34	g	g	NOUN
ajrhss-2283	117	35	e	e	NOUN
ajrhss-2283	117	36	|	|	ADV
ajrhss-2283	117	37	86	86	NUM
ajrhss-2283	117	38	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	117	39	(	(	PUNCT
ajrhss-2283	117	40	bakar	bakar	NOUN
ajrhss-2283	117	41	,	,	PUNCT
ajrhss-2283	117	42	et	et	PROPN
ajrhss-2283	117	43	al	al	PROPN
ajrhss-2283	117	44	2005	2005	NUM
ajrhss-2283	117	45	)	)	PUNCT
ajrhss-2283	117	46	.	.	PUNCT
ajrhss-2283	118	1	according	accord	VERB
ajrhss-2283	118	2	to	to	ADP
ajrhss-2283	118	3	fearnley	fearnley	PROPN
ajrhss-2283	118	4	,	,	PUNCT
ajrhss-2283	118	5	et	et	PROPN
ajrhss-2283	118	6	al	al	PROPN
ajrhss-2283	118	7	.	.	PUNCT
ajrhss-2283	119	1	(	(	PUNCT
ajrhss-2283	119	2	2005	2005	NUM
ajrhss-2283	119	3	)	)	PUNCT
ajrhss-2283	119	4	,	,	PUNCT
ajrhss-2283	119	5	the	the	DET
ajrhss-2283	119	6	restatement	restatement	NOUN
ajrhss-2283	119	7	of	of	ADP
ajrhss-2283	119	8	the	the	DET
ajrhss-2283	119	9	enron	enron	PROPN
ajrhss-2283	119	10	accounts	account	NOUN
ajrhss-2283	119	11	and	and	CCONJ
ajrhss-2283	119	12	the	the	DET
ajrhss-2283	119	13	collapse	collapse	NOUN
ajrhss-2283	119	14	of	of	ADP
ajrhss-2283	119	15	anderson	anderson	PROPN
ajrhss-2283	119	16	shows	show	VERB
ajrhss-2283	119	17	the	the	DET
ajrhss-2283	119	18	devastating	devastating	ADJ
ajrhss-2283	119	19	effect	effect	NOUN
ajrhss-2283	119	20	of	of	ADP
ajrhss-2283	119	21	loss	loss	NOUN
ajrhss-2283	119	22	of	of	ADP
ajrhss-2283	119	23	confidence	confidence	NOUN
ajrhss-2283	119	24	in	in	ADP
ajrhss-2283	119	25	the	the	DET
ajrhss-2283	119	26	integrity	integrity	NOUN
ajrhss-2283	119	27	of	of	ADP
ajrhss-2283	119	28	an	an	DET
ajrhss-2283	119	29	audit	audit	NOUN
ajrhss-2283	119	30	firm	firm	NOUN
ajrhss-2283	119	31	.	.	PUNCT
ajrhss-2283	120	1	auditor	auditor	NOUN
ajrhss-2283	120	2	independence	independence	NOUN
ajrhss-2283	120	3	(	(	PUNCT
ajrhss-2283	120	4	ai	ai	AUX
ajrhss-2283	120	5	)	)	PUNCT
ajrhss-2283	120	6	does	do	AUX
ajrhss-2283	120	7	not	not	PART
ajrhss-2283	120	8	necessitate	necessitate	VERB
ajrhss-2283	120	9	an	an	DET
ajrhss-2283	120	10	auditor	auditor	NOUN
ajrhss-2283	120	11	to	to	PART
ajrhss-2283	120	12	be	be	AUX
ajrhss-2283	120	13	free	free	ADJ
ajrhss-2283	120	14	of	of	ADP
ajrhss-2283	120	15	all	all	DET
ajrhss-2283	120	16	factors	factor	NOUN
ajrhss-2283	120	17	which	which	PRON
ajrhss-2283	120	18	may	may	AUX
ajrhss-2283	120	19	influence	influence	VERB
ajrhss-2283	120	20	the	the	DET
ajrhss-2283	120	21	ability	ability	NOUN
ajrhss-2283	120	22	to	to	PART
ajrhss-2283	120	23	give	give	VERB
ajrhss-2283	120	24	unbiased	unbiased	ADJ
ajrhss-2283	120	25	opinions	opinion	NOUN
ajrhss-2283	120	26	.	.	PUNCT
ajrhss-2283	121	1	it	it	PRON
ajrhss-2283	121	2	simply	simply	ADV
ajrhss-2283	121	3	emphasizes	emphasize	VERB
ajrhss-2283	121	4	freedom	freedom	NOUN
ajrhss-2283	121	5	from	from	ADP
ajrhss-2283	121	6	factors	factor	NOUN
ajrhss-2283	121	7	which	which	PRON
ajrhss-2283	121	8	increase	increase	VERB
ajrhss-2283	121	9	the	the	DET
ajrhss-2283	121	10	likelihood	likelihood	NOUN
ajrhss-2283	121	11	of	of	ADP
ajrhss-2283	121	12	compromising	compromise	VERB
ajrhss-2283	121	13	audit	audit	NOUN
ajrhss-2283	121	14	opinions	opinion	NOUN
ajrhss-2283	121	15	(	(	PUNCT
ajrhss-2283	121	16	mcgrath	mcgrath	PROPN
ajrhss-2283	121	17	,	,	PUNCT
ajrhss-2283	121	18	et	et	PROPN
ajrhss-2283	121	19	al	al	PROPN
ajrhss-2283	121	20	.	.	PROPN
ajrhss-2283	121	21	2001	2001	NUM
ajrhss-2283	121	22	)	)	PUNCT
ajrhss-2283	121	23	.	.	PUNCT
ajrhss-2283	122	1	ai	ai	PROPN
ajrhss-2283	122	2	has	have	AUX
ajrhss-2283	122	3	been	be	AUX
ajrhss-2283	122	4	categorized	categorize	VERB
ajrhss-2283	122	5	into	into	ADP
ajrhss-2283	122	6	two	two	NUM
ajrhss-2283	122	7	;	;	PUNCT
ajrhss-2283	122	8	independence	independence	NOUN
ajrhss-2283	122	9	in	in	ADP
ajrhss-2283	122	10	fact	fact	NOUN
ajrhss-2283	122	11	which	which	PRON
ajrhss-2283	122	12	is	be	AUX
ajrhss-2283	122	13	the	the	DET
ajrhss-2283	122	14	state	state	NOUN
ajrhss-2283	122	15	of	of	ADP
ajrhss-2283	122	16	mind	mind	NOUN
ajrhss-2283	122	17	that	that	PRON
ajrhss-2283	122	18	allows	allow	VERB
ajrhss-2283	122	19	an	an	DET
ajrhss-2283	122	20	auditor	auditor	NOUN
ajrhss-2283	122	21	to	to	PART
ajrhss-2283	122	22	conduct	conduct	VERB
ajrhss-2283	122	23	an	an	DET
ajrhss-2283	122	24	audit	audit	NOUN
ajrhss-2283	122	25	with	with	ADP
ajrhss-2283	122	26	objectivity	objectivity	NOUN
ajrhss-2283	122	27	,	,	PUNCT
ajrhss-2283	122	28	integrity	integrity	NOUN
ajrhss-2283	122	29	and	and	CCONJ
ajrhss-2283	122	30	professional	professional	ADJ
ajrhss-2283	122	31	skepticism	skepticism	NOUN
ajrhss-2283	122	32	,	,	PUNCT
ajrhss-2283	122	33	and	and	CCONJ
ajrhss-2283	122	34	independence	independence	NOUN
ajrhss-2283	122	35	in	in	ADP
ajrhss-2283	122	36	appearance	appearance	NOUN
ajrhss-2283	122	37	which	which	PRON
ajrhss-2283	122	38	relates	relate	VERB
ajrhss-2283	122	39	to	to	ADP
ajrhss-2283	122	40	how	how	SCONJ
ajrhss-2283	122	41	informed	informed	ADJ
ajrhss-2283	122	42	users	user	NOUN
ajrhss-2283	122	43	perceive	perceive	VERB
ajrhss-2283	122	44	the	the	DET
ajrhss-2283	122	45	auditor	auditor	NOUN
ajrhss-2283	122	46	.	.	PUNCT
ajrhss-2283	123	1	this	this	DET
ajrhss-2283	123	2	paper	paper	NOUN
ajrhss-2283	123	3	focuses	focus	VERB
ajrhss-2283	123	4	on	on	ADP
ajrhss-2283	123	5	independence	independence	NOUN
ajrhss-2283	123	6	in	in	ADP
ajrhss-2283	123	7	appearance	appearance	NOUN
ajrhss-2283	123	8	because	because	SCONJ
ajrhss-2283	123	9	appearances	appearance	NOUN
ajrhss-2283	123	10	of	of	ADP
ajrhss-2283	123	11	independence	independence	NOUN
ajrhss-2283	123	12	are	be	AUX
ajrhss-2283	123	13	both	both	ADV
ajrhss-2283	123	14	necessary	necessary	ADJ
ajrhss-2283	123	15	and	and	CCONJ
ajrhss-2283	123	16	crucial	crucial	ADJ
ajrhss-2283	123	17	in	in	ADP
ajrhss-2283	123	18	sustaining	sustain	VERB
ajrhss-2283	123	19	public	public	ADJ
ajrhss-2283	123	20	confidence	confidence	NOUN
ajrhss-2283	123	21	in	in	ADP
ajrhss-2283	123	22	auditors	auditor	NOUN
ajrhss-2283	123	23	and	and	CCONJ
ajrhss-2283	123	24	audit	audit	NOUN
ajrhss-2283	123	25	reports	report	NOUN
ajrhss-2283	123	26	(	(	PUNCT
ajrhss-2283	123	27	alleyne	alleyne	PROPN
ajrhss-2283	123	28	,	,	PUNCT
ajrhss-2283	123	29	et	et	PROPN
ajrhss-2283	123	30	al	al	PROPN
ajrhss-2283	123	31	.	.	PROPN
ajrhss-2283	123	32	2006	2006	NUM
ajrhss-2283	123	33	;	;	PUNCT
ajrhss-2283	123	34	al	al	PROPN
ajrhss-2283	123	35	-	-	PUNCT
ajrhss-2283	123	36	ajmi	ajmi	PROPN
ajrhss-2283	123	37	&	&	CCONJ
ajrhss-2283	123	38	saudagaran	saudagaran	PROPN
ajrhss-2283	123	39	,	,	PUNCT
ajrhss-2283	123	40	2011	2011	NUM
ajrhss-2283	123	41	)	)	PUNCT
ajrhss-2283	123	42	.	.	PUNCT
ajrhss-2283	124	1	abu	abu	PROPN
ajrhss-2283	124	2	bakar	bakar	PROPN
ajrhss-2283	124	3	,	,	PUNCT
ajrhss-2283	124	4	abdul	abdul	PROPN
ajrhss-2283	124	5	-	-	PUNCT
ajrhss-2283	124	6	rahman	rahman	PROPN
ajrhss-2283	124	7	and	and	CCONJ
ajrhss-2283	124	8	abdul	abdul	PROPN
ajrhss-2283	124	9	-	-	PUNCT
ajrhss-2283	124	10	rashid	rashid	PROPN
ajrhss-2283	124	11	(	(	PUNCT
ajrhss-2283	124	12	2005	2005	NUM
ajrhss-2283	124	13	)	)	PUNCT
ajrhss-2283	124	14	also	also	ADV
ajrhss-2283	124	15	assert	assert	VERB
ajrhss-2283	124	16	that	that	SCONJ
ajrhss-2283	124	17	auditors	auditor	NOUN
ajrhss-2283	124	18	should	should	AUX
ajrhss-2283	124	19	not	not	PART
ajrhss-2283	124	20	only	only	ADV
ajrhss-2283	124	21	be	be	AUX
ajrhss-2283	124	22	independent	independent	ADJ
ajrhss-2283	124	23	in	in	ADP
ajrhss-2283	124	24	fact	fact	NOUN
ajrhss-2283	124	25	,	,	PUNCT
ajrhss-2283	124	26	they	they	PRON
ajrhss-2283	124	27	also	also	ADV
ajrhss-2283	124	28	need	need	VERB
ajrhss-2283	124	29	to	to	PART
ajrhss-2283	124	30	appear	appear	VERB
ajrhss-2283	124	31	independent	independent	ADJ
ajrhss-2283	124	32	to	to	ADP
ajrhss-2283	124	33	financial	financial	ADJ
ajrhss-2283	124	34	statement	statement	NOUN
ajrhss-2283	124	35	users	user	NOUN
ajrhss-2283	124	36	for	for	SCONJ
ajrhss-2283	124	37	their	their	PRON
ajrhss-2283	124	38	reports	report	NOUN
ajrhss-2283	124	39	to	to	PART
ajrhss-2283	124	40	be	be	AUX
ajrhss-2283	124	41	considered	consider	VERB
ajrhss-2283	124	42	credible	credible	ADJ
ajrhss-2283	124	43	and	and	CCONJ
ajrhss-2283	124	44	reliable	reliable	ADJ
ajrhss-2283	124	45	.	.	PUNCT
ajrhss-2283	125	1	asset	asset	NOUN
ajrhss-2283	125	2	depreciation	depreciation	NOUN
ajrhss-2283	125	3	value	value	NOUN
ajrhss-2283	125	4	the	the	DET
ajrhss-2283	125	5	statement	statement	NOUN
ajrhss-2283	125	6	of	of	ADP
ajrhss-2283	125	7	financial	financial	ADJ
ajrhss-2283	125	8	position	position	NOUN
ajrhss-2283	125	9	or	or	CCONJ
ajrhss-2283	125	10	statement	statement	NOUN
ajrhss-2283	125	11	of	of	ADP
ajrhss-2283	125	12	affairs	affair	NOUN
ajrhss-2283	125	13	of	of	ADP
ajrhss-2283	125	14	an	an	DET
ajrhss-2283	125	15	organization	organization	NOUN
ajrhss-2283	125	16	as	as	ADP
ajrhss-2283	125	17	at	at	ADP
ajrhss-2283	125	18	a	a	DET
ajrhss-2283	125	19	given	give	VERB
ajrhss-2283	125	20	date	date	NOUN
ajrhss-2283	125	21	is	be	AUX
ajrhss-2283	125	22	traditionally	traditionally	ADV
ajrhss-2283	125	23	referred	refer	VERB
ajrhss-2283	125	24	to	to	ADP
ajrhss-2283	125	25	as	as	ADP
ajrhss-2283	125	26	the	the	DET
ajrhss-2283	125	27	balance	balance	NOUN
ajrhss-2283	125	28	sheet	sheet	NOUN
ajrhss-2283	125	29	.	.	PUNCT
ajrhss-2283	126	1	its	its	PRON
ajrhss-2283	126	2	main	main	ADJ
ajrhss-2283	126	3	purpose	purpose	NOUN
ajrhss-2283	126	4	was	be	AUX
ajrhss-2283	126	5	to	to	PART
ajrhss-2283	126	6	communicate	communicate	VERB
ajrhss-2283	126	7	information	information	NOUN
ajrhss-2283	126	8	about	about	ADP
ajrhss-2283	126	9	the	the	DET
ajrhss-2283	126	10	financial	financial	ADJ
ajrhss-2283	126	11	position	position	NOUN
ajrhss-2283	126	12	of	of	ADP
ajrhss-2283	126	13	the	the	DET
ajrhss-2283	126	14	organization	organization	NOUN
ajrhss-2283	126	15	.	.	PUNCT
ajrhss-2283	127	1	it	it	PRON
ajrhss-2283	127	2	summarizes	summarize	VERB
ajrhss-2283	127	3	information	information	NOUN
ajrhss-2283	127	4	contained	contain	VERB
ajrhss-2283	127	5	in	in	ADP
ajrhss-2283	127	6	the	the	DET
ajrhss-2283	127	7	accounting	accounting	NOUN
ajrhss-2283	127	8	records	record	NOUN
ajrhss-2283	127	9	in	in	ADP
ajrhss-2283	127	10	a	a	DET
ajrhss-2283	127	11	clear	clear	ADJ
ajrhss-2283	127	12	and	and	CCONJ
ajrhss-2283	127	13	meaningful	meaningful	ADJ
ajrhss-2283	127	14	pattern	pattern	NOUN
ajrhss-2283	127	15	.	.	PUNCT
ajrhss-2283	128	1	a	a	DET
ajrhss-2283	128	2	classification	classification	NOUN
ajrhss-2283	128	3	of	of	ADP
ajrhss-2283	128	4	the	the	DET
ajrhss-2283	128	5	statement	statement	NOUN
ajrhss-2283	128	6	of	of	ADP
ajrhss-2283	128	7	financial	financial	ADJ
ajrhss-2283	128	8	position	position	NOUN
ajrhss-2283	128	9	shows	show	VERB
ajrhss-2283	128	10	the	the	DET
ajrhss-2283	128	11	“	"	PUNCT
ajrhss-2283	128	12	assets	asset	NOUN
ajrhss-2283	128	13	”	"	PUNCT
ajrhss-2283	128	14	in	in	ADP
ajrhss-2283	128	15	an	an	DET
ajrhss-2283	128	16	order	order	NOUN
ajrhss-2283	128	17	of	of	ADP
ajrhss-2283	128	18	liquidity	liquidity	NOUN
ajrhss-2283	128	19	(	(	PUNCT
ajrhss-2283	128	20	the	the	DET
ajrhss-2283	128	21	ease	ease	NOUN
ajrhss-2283	128	22	with	with	ADP
ajrhss-2283	128	23	which	which	PRON
ajrhss-2283	128	24	assets	asset	NOUN
ajrhss-2283	128	25	can	can	AUX
ajrhss-2283	128	26	be	be	AUX
ajrhss-2283	128	27	converted	convert	VERB
ajrhss-2283	128	28	to	to	AUX
ajrhss-2283	128	29	cash	cash	VERB
ajrhss-2283	128	30	in	in	ADP
ajrhss-2283	128	31	a	a	DET
ajrhss-2283	128	32	normal	normal	ADJ
ajrhss-2283	128	33	course	course	NOUN
ajrhss-2283	128	34	of	of	ADP
ajrhss-2283	128	35	business	business	NOUN
ajrhss-2283	128	36	without	without	ADP
ajrhss-2283	128	37	losing	lose	VERB
ajrhss-2283	128	38	much	much	ADJ
ajrhss-2283	128	39	fund	fund	NOUN
ajrhss-2283	128	40	)	)	PUNCT
ajrhss-2283	128	41	on	on	ADP
ajrhss-2283	128	42	one	one	NUM
ajrhss-2283	128	43	side	side	NOUN
ajrhss-2283	128	44	and	and	CCONJ
ajrhss-2283	128	45	the	the	DET
ajrhss-2283	128	46	“	"	PUNCT
ajrhss-2283	128	47	liabilities	liability	NOUN
ajrhss-2283	128	48	”	"	PUNCT
ajrhss-2283	128	49	(	(	PUNCT
ajrhss-2283	128	50	what	what	PRON
ajrhss-2283	128	51	the	the	DET
ajrhss-2283	128	52	organization	organization	NOUN
ajrhss-2283	128	53	owes	owe	VERB
ajrhss-2283	128	54	and	and	CCONJ
ajrhss-2283	128	55	when	when	SCONJ
ajrhss-2283	128	56	these	these	DET
ajrhss-2283	128	57	amounts	amount	NOUN
ajrhss-2283	128	58	will	will	AUX
ajrhss-2283	128	59	fall	fall	VERB
ajrhss-2283	128	60	due	due	ADJ
ajrhss-2283	128	61	)	)	PUNCT
ajrhss-2283	128	62	.	.	PUNCT
ajrhss-2283	129	1	an	an	DET
ajrhss-2283	129	2	asset	asset	NOUN
ajrhss-2283	129	3	constitutes	constitute	VERB
ajrhss-2283	129	4	an	an	DET
ajrhss-2283	129	5	investment	investment	NOUN
ajrhss-2283	129	6	encompassing	encompass	VERB
ajrhss-2283	129	7	present	present	ADJ
ajrhss-2283	129	8	or	or	CCONJ
ajrhss-2283	129	9	future	future	ADJ
ajrhss-2283	129	10	economic	economic	ADJ
ajrhss-2283	129	11	benefits	benefit	NOUN
ajrhss-2283	129	12	or	or	CCONJ
ajrhss-2283	129	13	services	service	NOUN
ajrhss-2283	129	14	acquired	acquire	VERB
ajrhss-2283	129	15	and	and	CCONJ
ajrhss-2283	129	16	can	can	AUX
ajrhss-2283	129	17	be	be	AUX
ajrhss-2283	129	18	valued	value	VERB
ajrhss-2283	129	19	in	in	ADP
ajrhss-2283	129	20	monetary	monetary	ADJ
ajrhss-2283	129	21	units	unit	NOUN
ajrhss-2283	129	22	.	.	PUNCT
ajrhss-2283	130	1	it	it	PRON
ajrhss-2283	130	2	must	must	AUX
ajrhss-2283	130	3	have	have	VERB
ajrhss-2283	130	4	some	some	DET
ajrhss-2283	130	5	special	special	ADJ
ajrhss-2283	130	6	usefulness	usefulness	NOUN
ajrhss-2283	130	7	to	to	ADP
ajrhss-2283	130	8	the	the	DET
ajrhss-2283	130	9	organization	organization	NOUN
ajrhss-2283	130	10	.	.	PUNCT
ajrhss-2283	131	1	assets	asset	NOUN
ajrhss-2283	131	2	must	must	AUX
ajrhss-2283	131	3	therefore	therefore	ADV
ajrhss-2283	131	4	be	be	AUX
ajrhss-2283	131	5	differentiated	differentiate	VERB
ajrhss-2283	131	6	from	from	ADP
ajrhss-2283	131	7	goods	good	NOUN
ajrhss-2283	131	8	purchased	purchase	VERB
ajrhss-2283	131	9	for	for	ADP
ajrhss-2283	131	10	resale	resale	NOUN
ajrhss-2283	131	11	.	.	PUNCT
ajrhss-2283	132	1	a	a	DET
ajrhss-2283	132	2	company	company	NOUN
ajrhss-2283	132	3	trading	trading	NOUN
ajrhss-2283	132	4	in	in	ADP
ajrhss-2283	132	5	assorted	assorted	ADJ
ajrhss-2283	132	6	vehicles	vehicle	NOUN
ajrhss-2283	132	7	would	would	AUX
ajrhss-2283	132	8	have	have	VERB
ajrhss-2283	132	9	the	the	DET
ajrhss-2283	132	10	vehicles	vehicle	NOUN
ajrhss-2283	132	11	as	as	SCONJ
ajrhss-2283	132	12	goods	good	NOUN
ajrhss-2283	132	13	bought	buy	VERB
ajrhss-2283	132	14	for	for	ADP
ajrhss-2283	132	15	resale	resale	NOUN
ajrhss-2283	132	16	but	but	CCONJ
ajrhss-2283	132	17	such	such	ADJ
ajrhss-2283	132	18	vehicles	vehicle	NOUN
ajrhss-2283	132	19	purposely	purposely	ADV
ajrhss-2283	132	20	used	use	VERB
ajrhss-2283	132	21	for	for	ADP
ajrhss-2283	132	22	the	the	DET
ajrhss-2283	132	23	business	business	NOUN
ajrhss-2283	132	24	are	be	AUX
ajrhss-2283	132	25	assets	asset	NOUN
ajrhss-2283	132	26	.	.	PUNCT
ajrhss-2283	133	1	the	the	DET
ajrhss-2283	133	2	trading	trading	NOUN
ajrhss-2283	133	3	vehicles	vehicle	NOUN
ajrhss-2283	133	4	are	be	AUX
ajrhss-2283	133	5	stocks	stock	NOUN
ajrhss-2283	133	6	(	(	PUNCT
ajrhss-2283	133	7	inventory	inventory	NOUN
ajrhss-2283	133	8	)	)	PUNCT
ajrhss-2283	133	9	in	in	ADP
ajrhss-2283	133	10	the	the	DET
ajrhss-2283	133	11	statement	statement	NOUN
ajrhss-2283	133	12	of	of	ADP
ajrhss-2283	133	13	financial	financial	ADJ
ajrhss-2283	133	14	position	position	NOUN
ajrhss-2283	133	15	as	as	ADP
ajrhss-2283	133	16	current	current	ADJ
ajrhss-2283	133	17	assets	asset	NOUN
ajrhss-2283	133	18	.	.	PUNCT
ajrhss-2283	134	1	asset	asset	NOUN
ajrhss-2283	134	2	can	can	AUX
ajrhss-2283	134	3	be	be	AUX
ajrhss-2283	134	4	fixed	fix	VERB
ajrhss-2283	134	5	or	or	CCONJ
ajrhss-2283	134	6	current	current	ADJ
ajrhss-2283	134	7	.	.	PUNCT
ajrhss-2283	135	1	a	a	DET
ajrhss-2283	135	2	fixed	fix	VERB
ajrhss-2283	135	3	asset	asset	NOUN
ajrhss-2283	135	4	is	be	AUX
ajrhss-2283	135	5	acquired	acquire	VERB
ajrhss-2283	135	6	for	for	ADP
ajrhss-2283	135	7	the	the	DET
ajrhss-2283	135	8	purpose	purpose	NOUN
ajrhss-2283	135	9	of	of	ADP
ajrhss-2283	135	10	use	use	NOUN
ajrhss-2283	135	11	within	within	ADP
ajrhss-2283	135	12	the	the	DET
ajrhss-2283	135	13	organization	organization	NOUN
ajrhss-2283	135	14	and	and	CCONJ
ajrhss-2283	135	15	has	have	VERB
ajrhss-2283	135	16	a	a	DET
ajrhss-2283	135	17	useful	useful	ADJ
ajrhss-2283	135	18	life	life	NOUN
ajrhss-2283	135	19	that	that	PRON
ajrhss-2283	135	20	lasts	last	VERB
ajrhss-2283	135	21	some	some	DET
ajrhss-2283	135	22	considerable	considerable	ADJ
ajrhss-2283	135	23	financial	financial	ADJ
ajrhss-2283	135	24	period	period	NOUN
ajrhss-2283	135	25	of	of	ADP
ajrhss-2283	135	26	time	time	NOUN
ajrhss-2283	135	27	.	.	PUNCT
ajrhss-2283	136	1	it	it	PRON
ajrhss-2283	136	2	is	be	AUX
ajrhss-2283	136	3	not	not	PART
ajrhss-2283	136	4	meant	mean	VERB
ajrhss-2283	136	5	for	for	ADP
ajrhss-2283	136	6	resale	resale	NOUN
ajrhss-2283	136	7	in	in	ADP
ajrhss-2283	136	8	the	the	DET
ajrhss-2283	136	9	organization	organization	NOUN
ajrhss-2283	136	10	.	.	PUNCT
ajrhss-2283	137	1	a	a	DET
ajrhss-2283	137	2	company	company	NOUN
ajrhss-2283	137	3	’s	’s	PART
ajrhss-2283	137	4	investment	investment	NOUN
ajrhss-2283	137	5	in	in	ADP
ajrhss-2283	137	6	fixed	fix	VERB
ajrhss-2283	137	7	asset	asset	NOUN
ajrhss-2283	137	8	is	be	AUX
ajrhss-2283	137	9	dependent	dependent	ADJ
ajrhss-2283	137	10	,	,	PUNCT
ajrhss-2283	137	11	to	to	ADP
ajrhss-2283	137	12	a	a	DET
ajrhss-2283	137	13	large	large	ADJ
ajrhss-2283	137	14	degree	degree	NOUN
ajrhss-2283	137	15	,	,	PUNCT
ajrhss-2283	137	16	on	on	ADP
ajrhss-2283	137	17	its	its	PRON
ajrhss-2283	137	18	line	line	NOUN
ajrhss-2283	137	19	of	of	ADP
ajrhss-2283	137	20	business	business	NOUN
ajrhss-2283	137	21	.	.	PUNCT
ajrhss-2283	138	1	some	some	DET
ajrhss-2283	138	2	businesses	business	NOUN
ajrhss-2283	138	3	are	be	AUX
ajrhss-2283	138	4	more	more	ADJ
ajrhss-2283	138	5	capital	capital	NOUN
ajrhss-2283	138	6	intensive	intensive	ADJ
ajrhss-2283	138	7	than	than	ADP
ajrhss-2283	138	8	others	other	NOUN
ajrhss-2283	138	9	.	.	PUNCT
ajrhss-2283	139	1	a	a	DET
ajrhss-2283	139	2	current	current	ADJ
ajrhss-2283	139	3	asset	asset	NOUN
ajrhss-2283	139	4	is	be	AUX
ajrhss-2283	139	5	one	one	NUM
ajrhss-2283	139	6	which	which	PRON
ajrhss-2283	139	7	is	be	AUX
ajrhss-2283	139	8	either	either	PRON
ajrhss-2283	139	9	part	part	NOUN
ajrhss-2283	139	10	of	of	ADP
ajrhss-2283	139	11	the	the	DET
ajrhss-2283	139	12	operation	operation	NOUN
ajrhss-2283	139	13	cycle	cycle	NOUN
ajrhss-2283	139	14	of	of	ADP
ajrhss-2283	139	15	the	the	DET
ajrhss-2283	139	16	organization	organization	NOUN
ajrhss-2283	139	17	or	or	CCONJ
ajrhss-2283	139	18	is	be	AUX
ajrhss-2283	139	19	highly	highly	ADV
ajrhss-2283	139	20	to	to	PART
ajrhss-2283	139	21	be	be	AUX
ajrhss-2283	139	22	realized	realize	VERB
ajrhss-2283	139	23	in	in	ADP
ajrhss-2283	139	24	the	the	DET
ajrhss-2283	139	25	form	form	NOUN
ajrhss-2283	139	26	of	of	ADP
ajrhss-2283	139	27	cash	cash	NOUN
ajrhss-2283	139	28	within	within	ADP
ajrhss-2283	139	29	a	a	DET
ajrhss-2283	139	30	financial	financial	ADJ
ajrhss-2283	139	31	period	period	NOUN
ajrhss-2283	139	32	.	.	PUNCT
ajrhss-2283	140	1	there	there	PRON
ajrhss-2283	140	2	are	be	VERB
ajrhss-2283	140	3	some	some	DET
ajrhss-2283	140	4	other	other	ADJ
ajrhss-2283	140	5	assets	asset	NOUN
ajrhss-2283	140	6	that	that	PRON
ajrhss-2283	140	7	are	be	AUX
ajrhss-2283	140	8	referred	refer	VERB
ajrhss-2283	140	9	to	to	ADP
ajrhss-2283	140	10	as	as	ADV
ajrhss-2283	140	11	indeterminable	indeterminable	ADJ
ajrhss-2283	140	12	.	.	PUNCT
ajrhss-2283	141	1	a	a	DET
ajrhss-2283	141	2	trade	trade	NOUN
ajrhss-2283	141	3	mark	mark	NOUN
ajrhss-2283	141	4	or	or	CCONJ
ajrhss-2283	141	5	a	a	DET
ajrhss-2283	141	6	patent	patent	NOUN
ajrhss-2283	141	7	on	on	ADP
ajrhss-2283	141	8	a	a	DET
ajrhss-2283	141	9	product	product	NOUN
ajrhss-2283	141	10	or	or	CCONJ
ajrhss-2283	141	11	process	process	NOUN
ajrhss-2283	141	12	that	that	PRON
ajrhss-2283	141	13	has	have	AUX
ajrhss-2283	141	14	been	be	AUX
ajrhss-2283	141	15	developed	develop	VERB
ajrhss-2283	141	16	by	by	ADP
ajrhss-2283	141	17	the	the	DET
ajrhss-2283	141	18	organization	organization	NOUN
ajrhss-2283	141	19	itself	itself	PRON
ajrhss-2283	141	20	falls	fall	VERB
ajrhss-2283	141	21	within	within	ADP
ajrhss-2283	141	22	this	this	DET
ajrhss-2283	141	23	category	category	NOUN
ajrhss-2283	141	24	.	.	PUNCT
ajrhss-2283	142	1	the	the	DET
ajrhss-2283	142	2	organizations	organization	NOUN
ajrhss-2283	142	3	financial	financial	ADJ
ajrhss-2283	142	4	statement	statement	NOUN
ajrhss-2283	142	5	must	must	AUX
ajrhss-2283	142	6	be	be	AUX
ajrhss-2283	142	7	presented	present	VERB
ajrhss-2283	142	8	in	in	ADP
ajrhss-2283	142	9	a	a	DET
ajrhss-2283	142	10	true	true	ADJ
ajrhss-2283	142	11	and	and	CCONJ
ajrhss-2283	142	12	fair	fair	ADJ
ajrhss-2283	142	13	view	view	NOUN
ajrhss-2283	142	14	.	.	PUNCT
ajrhss-2283	143	1	all	all	DET
ajrhss-2283	143	2	revenues	revenue	NOUN
ajrhss-2283	143	3	should	should	AUX
ajrhss-2283	143	4	be	be	AUX
ajrhss-2283	143	5	realized	realize	VERB
ajrhss-2283	143	6	and	and	CCONJ
ajrhss-2283	143	7	all	all	DET
ajrhss-2283	143	8	expenditures	expenditure	NOUN
ajrhss-2283	143	9	matched	match	VERB
ajrhss-2283	143	10	against	against	ADP
ajrhss-2283	143	11	revenues	revenue	NOUN
ajrhss-2283	143	12	to	to	PART
ajrhss-2283	143	13	show	show	VERB
ajrhss-2283	143	14	the	the	DET
ajrhss-2283	143	15	true	true	ADJ
ajrhss-2283	143	16	profit	profit	NOUN
ajrhss-2283	143	17	for	for	ADP
ajrhss-2283	143	18	the	the	DET
ajrhss-2283	143	19	financial	financial	ADJ
ajrhss-2283	143	20	year	year	NOUN
ajrhss-2283	143	21	.	.	PUNCT
ajrhss-2283	144	1	anything	anything	PRON
ajrhss-2283	144	2	short	short	ADJ
ajrhss-2283	144	3	of	of	ADP
ajrhss-2283	144	4	this	this	PRON
ajrhss-2283	144	5	renders	render	VERB
ajrhss-2283	144	6	the	the	DET
ajrhss-2283	144	7	financial	financial	ADJ
ajrhss-2283	144	8	statements	statement	NOUN
ajrhss-2283	144	9	highly	highly	ADV
ajrhss-2283	144	10	misleading	misleading	ADJ
ajrhss-2283	144	11	to	to	ADP
ajrhss-2283	144	12	the	the	DET
ajrhss-2283	144	13	extent	extent	NOUN
ajrhss-2283	144	14	of	of	ADP
ajrhss-2283	144	15	the	the	DET
ajrhss-2283	144	16	reported	report	VERB
ajrhss-2283	144	17	results	result	NOUN
ajrhss-2283	144	18	in	in	ADP
ajrhss-2283	144	19	the	the	DET
ajrhss-2283	144	20	statement	statement	NOUN
ajrhss-2283	144	21	of	of	ADP
ajrhss-2283	144	22	comprehensive	comprehensive	ADJ
ajrhss-2283	144	23	income	income	NOUN
ajrhss-2283	144	24	,	,	PUNCT
ajrhss-2283	144	25	statement	statement	NOUN
ajrhss-2283	144	26	of	of	ADP
ajrhss-2283	144	27	financial	financial	ADJ
ajrhss-2283	144	28	position	position	NOUN
ajrhss-2283	144	29	,	,	PUNCT
ajrhss-2283	144	30	cash	cash	NOUN
ajrhss-2283	144	31	flow	flow	NOUN
ajrhss-2283	144	32	statement	statement	NOUN
ajrhss-2283	144	33	and	and	CCONJ
ajrhss-2283	144	34	valued	value	VERB
ajrhss-2283	144	35	added	add	VERB
ajrhss-2283	144	36	statement	statement	NOUN
ajrhss-2283	144	37	.	.	PUNCT
ajrhss-2283	145	1	the	the	DET
ajrhss-2283	145	2	financial	financial	ADJ
ajrhss-2283	145	3	statement	statement	NOUN
ajrhss-2283	145	4	therefore	therefore	ADV
ajrhss-2283	145	5	does	do	AUX
ajrhss-2283	145	6	not	not	PART
ajrhss-2283	145	7	fairly	fairly	ADV
ajrhss-2283	145	8	represent	represent	VERB
ajrhss-2283	145	9	the	the	DET
ajrhss-2283	145	10	state	state	NOUN
ajrhss-2283	145	11	of	of	ADP
ajrhss-2283	145	12	affairs	affair	NOUN
ajrhss-2283	145	13	and	and	CCONJ
ajrhss-2283	145	14	financial	financial	ADJ
ajrhss-2283	145	15	performance	performance	NOUN
ajrhss-2283	145	16	of	of	ADP
ajrhss-2283	145	17	the	the	DET
ajrhss-2283	145	18	organization	organization	NOUN
ajrhss-2283	145	19	.	.	PUNCT
ajrhss-2283	146	1	another	another	DET
ajrhss-2283	146	2	reason	reason	NOUN
ajrhss-2283	146	3	for	for	ADP
ajrhss-2283	146	4	calculating	calculate	VERB
ajrhss-2283	146	5	depreciation	depreciation	NOUN
ajrhss-2283	146	6	is	be	AUX
ajrhss-2283	146	7	to	to	PART
ajrhss-2283	146	8	calculate	calculate	VERB
ajrhss-2283	146	9	the	the	DET
ajrhss-2283	146	10	recovery	recovery	NOUN
ajrhss-2283	146	11	of	of	ADP
ajrhss-2283	146	12	cost	cost	NOUN
ajrhss-2283	146	13	that	that	PRON
ajrhss-2283	146	14	is	be	AUX
ajrhss-2283	146	15	incurred	incur	VERB
ajrhss-2283	146	16	on	on	ADP
ajrhss-2283	146	17	fixed	fix	VERB
ajrhss-2283	146	18	assets	asset	NOUN
ajrhss-2283	146	19	over	over	ADP
ajrhss-2283	146	20	their	their	PRON
ajrhss-2283	146	21	useful	useful	ADJ
ajrhss-2283	146	22	life	life	NOUN
ajrhss-2283	146	23	.	.	PUNCT
ajrhss-2283	147	1	this	this	PRON
ajrhss-2283	147	2	ensures	ensure	VERB
ajrhss-2283	147	3	the	the	DET
ajrhss-2283	147	4	owner	owner	NOUN
ajrhss-2283	147	5	’s	’s	PART
ajrhss-2283	147	6	capital	capital	NOUN
ajrhss-2283	147	7	is	be	AUX
ajrhss-2283	147	8	intact	intact	ADJ
ajrhss-2283	147	9	.	.	PUNCT
ajrhss-2283	148	1	the	the	DET
ajrhss-2283	148	2	process	process	NOUN
ajrhss-2283	148	3	is	be	AUX
ajrhss-2283	148	4	to	to	PART
ajrhss-2283	148	5	ensure	ensure	VERB
ajrhss-2283	148	6	future	future	ADJ
ajrhss-2283	148	7	provisions	provision	NOUN
ajrhss-2283	148	8	to	to	PART
ajrhss-2283	148	9	be	be	AUX
ajrhss-2283	148	10	made	make	VERB
ajrhss-2283	148	11	for	for	ADP
ajrhss-2283	148	12	replacement	replacement	NOUN
ajrhss-2283	148	13	costs	cost	NOUN
ajrhss-2283	148	14	when	when	SCONJ
ajrhss-2283	148	15	the	the	DET
ajrhss-2283	148	16	present	present	ADJ
ajrhss-2283	148	17	asset	asset	NOUN
ajrhss-2283	148	18	is	be	AUX
ajrhss-2283	148	19	out	out	ADP
ajrhss-2283	148	20	of	of	ADP
ajrhss-2283	148	21	its	its	PRON
ajrhss-2283	148	22	useful	useful	ADJ
ajrhss-2283	148	23	life	life	NOUN
ajrhss-2283	148	24	in	in	ADP
ajrhss-2283	148	25	the	the	DET
ajrhss-2283	148	26	business	business	NOUN
ajrhss-2283	148	27	.	.	PUNCT
ajrhss-2283	149	1	depreciation	depreciation	NOUN
ajrhss-2283	149	2	will	will	AUX
ajrhss-2283	149	3	help	help	VERB
ajrhss-2283	149	4	an	an	DET
ajrhss-2283	149	5	organization	organization	NOUN
ajrhss-2283	149	6	to	to	PART
ajrhss-2283	149	7	ascertain	ascertain	VERB
ajrhss-2283	149	8	the	the	DET
ajrhss-2283	149	9	true	true	ADJ
ajrhss-2283	149	10	value	value	NOUN
ajrhss-2283	149	11	of	of	ADP
ajrhss-2283	149	12	an	an	DET
ajrhss-2283	149	13	asset	asset	NOUN
ajrhss-2283	149	14	;	;	PUNCT
ajrhss-2283	149	15	if	if	SCONJ
ajrhss-2283	149	16	not	not	PART
ajrhss-2283	149	17	calculated	calculate	VERB
ajrhss-2283	149	18	,	,	PUNCT
ajrhss-2283	149	19	the	the	DET
ajrhss-2283	149	20	asset	asset	NOUN
ajrhss-2283	149	21	value	value	NOUN
ajrhss-2283	149	22	shown	show	VERB
ajrhss-2283	149	23	in	in	ADP
ajrhss-2283	149	24	the	the	DET
ajrhss-2283	149	25	american	american	ADJ
ajrhss-2283	149	26	journal	journal	PROPN
ajrhss-2283	149	27	of	of	ADP
ajrhss-2283	149	28	research	research	NOUN
ajrhss-2283	149	29	in	in	ADP
ajrhss-2283	149	30	humanities	humanity	NOUN
ajrhss-2283	149	31	and	and	CCONJ
ajrhss-2283	149	32	social	social	ADJ
ajrhss-2283	149	33	sciences	science	NOUN
ajrhss-2283	149	34	volume	volume	NOUN
ajrhss-2283	149	35	26	26	NUM
ajrhss-2283	149	36	july	july	PROPN
ajrhss-2283	149	37	2024	2024	NUM
ajrhss-2283	149	38	p	p	NOUN
ajrhss-2283	149	39	a	a	PRON
ajrhss-2283	149	40	g	g	NOUN
ajrhss-2283	149	41	e	e	NOUN
ajrhss-2283	150	1	|	|	ADV
ajrhss-2283	150	2	87	87	NUM
ajrhss-2283	150	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	150	4	accounting	accounting	NOUN
ajrhss-2283	150	5	books	book	NOUN
ajrhss-2283	150	6	would	would	AUX
ajrhss-2283	150	7	be	be	AUX
ajrhss-2283	150	8	higher	high	ADJ
ajrhss-2283	150	9	than	than	ADP
ajrhss-2283	150	10	the	the	DET
ajrhss-2283	150	11	actual	actual	ADJ
ajrhss-2283	150	12	or	or	CCONJ
ajrhss-2283	150	13	true	true	ADJ
ajrhss-2283	150	14	value	value	NOUN
ajrhss-2283	150	15	.	.	PUNCT
ajrhss-2283	151	1	moreover	moreover	ADV
ajrhss-2283	151	2	,	,	PUNCT
ajrhss-2283	151	3	depreciation	depreciation	NOUN
ajrhss-2283	151	4	is	be	AUX
ajrhss-2283	151	5	often	often	ADV
ajrhss-2283	151	6	added	add	VERB
ajrhss-2283	151	7	to	to	ADP
ajrhss-2283	151	8	the	the	DET
ajrhss-2283	151	9	cost	cost	NOUN
ajrhss-2283	151	10	of	of	ADP
ajrhss-2283	151	11	production	production	NOUN
ajrhss-2283	151	12	so	so	SCONJ
ajrhss-2283	151	13	as	as	SCONJ
ajrhss-2283	151	14	to	to	PART
ajrhss-2283	151	15	find	find	VERB
ajrhss-2283	151	16	out	out	ADP
ajrhss-2283	151	17	the	the	DET
ajrhss-2283	151	18	actual	actual	ADJ
ajrhss-2283	151	19	cost	cost	NOUN
ajrhss-2283	151	20	of	of	ADP
ajrhss-2283	151	21	production	production	NOUN
ajrhss-2283	151	22	.	.	PUNCT
ajrhss-2283	152	1	machinery	machinery	NOUN
ajrhss-2283	152	2	and	and	CCONJ
ajrhss-2283	152	3	equipment	equipment	NOUN
ajrhss-2283	152	4	used	use	VERB
ajrhss-2283	152	5	to	to	PART
ajrhss-2283	152	6	produce	produce	VERB
ajrhss-2283	152	7	the	the	DET
ajrhss-2283	152	8	product	product	NOUN
ajrhss-2283	152	9	often	often	ADV
ajrhss-2283	152	10	incurs	incur	VERB
ajrhss-2283	152	11	some	some	DET
ajrhss-2283	152	12	sort	sort	NOUN
ajrhss-2283	152	13	of	of	ADP
ajrhss-2283	152	14	wear	wear	NOUN
ajrhss-2283	152	15	and	and	CCONJ
ajrhss-2283	152	16	tear	tear	NOUN
ajrhss-2283	152	17	of	of	ADP
ajrhss-2283	152	18	the	the	DET
ajrhss-2283	152	19	asset	asset	NOUN
ajrhss-2283	152	20	.	.	PUNCT
ajrhss-2283	153	1	this	this	PRON
ajrhss-2283	153	2	must	must	AUX
ajrhss-2283	153	3	be	be	AUX
ajrhss-2283	153	4	calculated	calculate	VERB
ajrhss-2283	153	5	and	and	CCONJ
ajrhss-2283	153	6	added	add	VERB
ajrhss-2283	153	7	to	to	ADP
ajrhss-2283	153	8	the	the	DET
ajrhss-2283	153	9	cost	cost	NOUN
ajrhss-2283	153	10	of	of	ADP
ajrhss-2283	153	11	producing	produce	VERB
ajrhss-2283	153	12	the	the	DET
ajrhss-2283	153	13	product	product	NOUN
ajrhss-2283	153	14	.	.	PUNCT
ajrhss-2283	154	1	a	a	DET
ajrhss-2283	154	2	legal	legal	ADJ
ajrhss-2283	154	3	point	point	NOUN
ajrhss-2283	154	4	of	of	ADP
ajrhss-2283	154	5	view	view	NOUN
ajrhss-2283	154	6	is	be	AUX
ajrhss-2283	154	7	the	the	DET
ajrhss-2283	154	8	company	company	NOUN
ajrhss-2283	154	9	act	act	NOUN
ajrhss-2283	154	10	statutes	statute	NOUN
ajrhss-2283	154	11	,	,	PUNCT
ajrhss-2283	154	12	a	a	DET
ajrhss-2283	154	13	company	company	NOUN
ajrhss-2283	154	14	can	can	AUX
ajrhss-2283	154	15	not	not	PART
ajrhss-2283	154	16	declare	declare	VERB
ajrhss-2283	154	17	dividends	dividend	NOUN
ajrhss-2283	154	18	until	until	SCONJ
ajrhss-2283	154	19	it	it	PRON
ajrhss-2283	154	20	has	have	AUX
ajrhss-2283	154	21	calculated	calculate	VERB
ajrhss-2283	154	22	depreciation	depreciation	NOUN
ajrhss-2283	154	23	and	and	CCONJ
ajrhss-2283	154	24	charged	charge	VERB
ajrhss-2283	154	25	it	it	PRON
ajrhss-2283	154	26	to	to	ADP
ajrhss-2283	154	27	the	the	DET
ajrhss-2283	154	28	books	book	NOUN
ajrhss-2283	154	29	.	.	PUNCT
ajrhss-2283	155	1	these	these	DET
ajrhss-2283	155	2	lead	lead	NOUN
ajrhss-2283	155	3	to	to	ADP
ajrhss-2283	155	4	depreciation	depreciation	NOUN
ajrhss-2283	155	5	of	of	ADP
ajrhss-2283	155	6	assts	asst	NOUN
ajrhss-2283	155	7	(	(	PUNCT
ajrhss-2283	155	8	adebayo	adebayo	PROPN
ajrhss-2283	155	9	,	,	PUNCT
ajrhss-2283	155	10	2016	2016	NUM
ajrhss-2283	155	11	)	)	PUNCT
ajrhss-2283	155	12	.	.	PUNCT
ajrhss-2283	156	1	depreciation	depreciation	NOUN
ajrhss-2283	156	2	expense	expense	NOUN
ajrhss-2283	156	3	is	be	AUX
ajrhss-2283	156	4	an	an	DET
ajrhss-2283	156	5	estimate	estimate	NOUN
ajrhss-2283	156	6	of	of	ADP
ajrhss-2283	156	7	the	the	DET
ajrhss-2283	156	8	amount	amount	NOUN
ajrhss-2283	156	9	of	of	ADP
ajrhss-2283	156	10	future	future	ADJ
ajrhss-2283	156	11	economic	economic	ADJ
ajrhss-2283	156	12	benefits	benefit	NOUN
ajrhss-2283	156	13	or	or	CCONJ
ajrhss-2283	156	14	service	service	NOUN
ajrhss-2283	156	15	potential	potential	NOUN
ajrhss-2283	156	16	of	of	ADP
ajrhss-2283	156	17	tangible	tangible	ADJ
ajrhss-2283	156	18	noncurrent	noncurrent	ADJ
ajrhss-2283	156	19	assets	asset	NOUN
ajrhss-2283	156	20	that	that	PRON
ajrhss-2283	156	21	is	be	AUX
ajrhss-2283	156	22	expected	expect	VERB
ajrhss-2283	156	23	to	to	PART
ajrhss-2283	156	24	be	be	AUX
ajrhss-2283	156	25	consumed	consume	VERB
ajrhss-2283	156	26	during	during	ADP
ajrhss-2283	156	27	the	the	DET
ajrhss-2283	156	28	accounting	accounting	NOUN
ajrhss-2283	156	29	period	period	NOUN
ajrhss-2283	156	30	.	.	PUNCT
ajrhss-2283	157	1	it	it	PRON
ajrhss-2283	157	2	is	be	AUX
ajrhss-2283	157	3	done	do	VERB
ajrhss-2283	157	4	as	as	ADP
ajrhss-2283	157	5	a	a	DET
ajrhss-2283	157	6	means	means	NOUN
ajrhss-2283	157	7	of	of	ADP
ajrhss-2283	157	8	allocating	allocate	VERB
ajrhss-2283	157	9	the	the	DET
ajrhss-2283	157	10	costs	cost	NOUN
ajrhss-2283	157	11	of	of	ADP
ajrhss-2283	157	12	tangible	tangible	ADJ
ajrhss-2283	157	13	non	non	ADJ
ajrhss-2283	157	14	-	-	ADJ
ajrhss-2283	157	15	current	current	ADJ
ajrhss-2283	157	16	assets	asset	NOUN
ajrhss-2283	157	17	to	to	PART
ajrhss-2283	157	18	periods	period	NOUN
ajrhss-2283	157	19	which	which	PRON
ajrhss-2283	157	20	the	the	DET
ajrhss-2283	157	21	entity	entity	NOUN
ajrhss-2283	157	22	is	be	AUX
ajrhss-2283	157	23	likely	likely	ADJ
ajrhss-2283	157	24	to	to	PART
ajrhss-2283	157	25	benefit	benefit	VERB
ajrhss-2283	157	26	from	from	ADP
ajrhss-2283	157	27	using	use	VERB
ajrhss-2283	157	28	such	such	ADJ
ajrhss-2283	157	29	assets	asset	NOUN
ajrhss-2283	157	30	(	(	PUNCT
ajrhss-2283	157	31	the	the	DET
ajrhss-2283	157	32	expected	expect	VERB
ajrhss-2283	157	33	useful	useful	ADJ
ajrhss-2283	157	34	life	life	NOUN
ajrhss-2283	157	35	)	)	PUNCT
ajrhss-2283	157	36	.	.	PUNCT
ajrhss-2283	158	1	international	international	ADJ
ajrhss-2283	158	2	accounting	accounting	PROPN
ajrhss-2283	158	3	standard	standard	PROPN
ajrhss-2283	158	4	16property	16property	NUM
ajrhss-2283	158	5	,	,	PUNCT
ajrhss-2283	158	6	plant	plant	NOUN
ajrhss-2283	158	7	and	and	CCONJ
ajrhss-2283	158	8	equipment	equipment	NOUN
ajrhss-2283	158	9	also	also	ADV
ajrhss-2283	158	10	provides	provide	VERB
ajrhss-2283	158	11	for	for	ADP
ajrhss-2283	158	12	the	the	DET
ajrhss-2283	158	13	reducing	reduce	VERB
ajrhss-2283	158	14	balance	balance	NOUN
ajrhss-2283	158	15	of	of	ADP
ajrhss-2283	158	16	depreciation	depreciation	NOUN
ajrhss-2283	158	17	estimation	estimation	NOUN
ajrhss-2283	158	18	,	,	PUNCT
ajrhss-2283	158	19	as	as	ADP
ajrhss-2283	158	20	an	an	DET
ajrhss-2283	158	21	alternative	alternative	NOUN
ajrhss-2283	158	22	to	to	ADP
ajrhss-2283	158	23	the	the	DET
ajrhss-2283	158	24	straight	straight	ADJ
ajrhss-2283	158	25	-	-	PUNCT
ajrhss-2283	158	26	line	line	NOUN
ajrhss-2283	158	27	method	method	NOUN
ajrhss-2283	158	28	.	.	PUNCT
ajrhss-2283	159	1	the	the	DET
ajrhss-2283	159	2	reducing	reduce	VERB
ajrhss-2283	159	3	balance	balance	NOUN
ajrhss-2283	159	4	method	method	NOUN
ajrhss-2283	159	5	of	of	ADP
ajrhss-2283	159	6	depreciation	depreciation	NOUN
ajrhss-2283	159	7	assumes	assume	VERB
ajrhss-2283	159	8	that	that	SCONJ
ajrhss-2283	159	9	assets	asset	NOUN
ajrhss-2283	159	10	decline	decline	VERB
ajrhss-2283	159	11	in	in	ADP
ajrhss-2283	159	12	value	value	NOUN
ajrhss-2283	159	13	faster	fast	ADV
ajrhss-2283	159	14	during	during	ADP
ajrhss-2283	159	15	the	the	DET
ajrhss-2283	159	16	earlier	early	ADJ
ajrhss-2283	159	17	years	year	NOUN
ajrhss-2283	159	18	of	of	ADP
ajrhss-2283	159	19	acquisition	acquisition	NOUN
ajrhss-2283	159	20	and	and	CCONJ
ajrhss-2283	159	21	gradually	gradually	ADV
ajrhss-2283	159	22	slows	slow	VERB
ajrhss-2283	159	23	down	down	ADP
ajrhss-2283	159	24	in	in	ADP
ajrhss-2283	159	25	depreciation	depreciation	NOUN
ajrhss-2283	159	26	with	with	ADP
ajrhss-2283	159	27	usage	usage	NOUN
ajrhss-2283	159	28	.	.	PUNCT
ajrhss-2283	160	1	however	however	ADV
ajrhss-2283	160	2	,	,	PUNCT
ajrhss-2283	160	3	both	both	DET
ajrhss-2283	160	4	methods	method	NOUN
ajrhss-2283	160	5	are	be	AUX
ajrhss-2283	160	6	based	base	VERB
ajrhss-2283	160	7	on	on	ADP
ajrhss-2283	160	8	estimates	estimate	NOUN
ajrhss-2283	160	9	,	,	PUNCT
ajrhss-2283	160	10	and	and	CCONJ
ajrhss-2283	160	11	will	will	AUX
ajrhss-2283	160	12	producing	produce	VERB
ajrhss-2283	160	13	differing	differ	VERB
ajrhss-2283	160	14	results	result	NOUN
ajrhss-2283	160	15	.	.	PUNCT
ajrhss-2283	161	1	in	in	ADP
ajrhss-2283	161	2	valuation	valuation	NOUN
ajrhss-2283	161	3	standards	standard	NOUN
ajrhss-2283	161	4	across	across	ADP
ajrhss-2283	161	5	the	the	DET
ajrhss-2283	161	6	world	world	NOUN
ajrhss-2283	161	7	,	,	PUNCT
ajrhss-2283	161	8	depreciation	depreciation	NOUN
ajrhss-2283	161	9	is	be	AUX
ajrhss-2283	161	10	seen	see	VERB
ajrhss-2283	161	11	as	as	ADP
ajrhss-2283	161	12	a	a	DET
ajrhss-2283	161	13	composite	composite	ADJ
ajrhss-2283	161	14	term	term	NOUN
ajrhss-2283	161	15	consisting	consist	VERB
ajrhss-2283	161	16	of	of	ADP
ajrhss-2283	161	17	three	three	NUM
ajrhss-2283	161	18	items	item	NOUN
ajrhss-2283	161	19	:	:	PUNCT
ajrhss-2283	161	20	physical	physical	ADJ
ajrhss-2283	161	21	deterioration	deterioration	NOUN
ajrhss-2283	161	22	,	,	PUNCT
ajrhss-2283	161	23	functional	functional	ADJ
ajrhss-2283	161	24	obsolescence	obsolescence	NOUN
ajrhss-2283	161	25	and	and	CCONJ
ajrhss-2283	161	26	economic	economic	ADJ
ajrhss-2283	161	27	obsolescence	obsolescence	NOUN
ajrhss-2283	161	28	(	(	PUNCT
ajrhss-2283	161	29	ricks	rick	NOUN
ajrhss-2283	161	30	,	,	PUNCT
ajrhss-2283	161	31	2005	2005	NUM
ajrhss-2283	161	32	)	)	PUNCT
ajrhss-2283	161	33	.	.	PUNCT
ajrhss-2283	162	1	physical	physical	ADJ
ajrhss-2283	162	2	deterioration	deterioration	NOUN
ajrhss-2283	162	3	is	be	AUX
ajrhss-2283	162	4	depreciation	depreciation	NOUN
ajrhss-2283	162	5	that	that	PRON
ajrhss-2283	162	6	results	result	VERB
ajrhss-2283	162	7	from	from	ADP
ajrhss-2283	162	8	wear	wear	NOUN
ajrhss-2283	162	9	and	and	CCONJ
ajrhss-2283	162	10	tear	tear	NOUN
ajrhss-2283	162	11	over	over	ADP
ajrhss-2283	162	12	time	time	NOUN
ajrhss-2283	162	13	,	,	PUNCT
ajrhss-2283	162	14	including	include	VERB
ajrhss-2283	162	15	any	any	DET
ajrhss-2283	162	16	lack	lack	NOUN
ajrhss-2283	162	17	of	of	ADP
ajrhss-2283	162	18	maintenance	maintenance	NOUN
ajrhss-2283	162	19	.	.	PUNCT
ajrhss-2283	163	1	functional	functional	ADJ
ajrhss-2283	163	2	obsolescence	obsolescence	NOUN
ajrhss-2283	163	3	is	be	AUX
ajrhss-2283	163	4	caused	cause	VERB
ajrhss-2283	163	5	by	by	ADP
ajrhss-2283	163	6	advances	advance	NOUN
ajrhss-2283	163	7	in	in	ADP
ajrhss-2283	163	8	technology	technology	NOUN
ajrhss-2283	163	9	that	that	PRON
ajrhss-2283	163	10	result	result	VERB
ajrhss-2283	163	11	in	in	ADP
ajrhss-2283	163	12	new	new	ADJ
ajrhss-2283	163	13	assets	asset	NOUN
ajrhss-2283	163	14	capable	capable	ADJ
ajrhss-2283	163	15	of	of	ADP
ajrhss-2283	163	16	more	more	ADV
ajrhss-2283	163	17	efficient	efficient	ADJ
ajrhss-2283	163	18	delivery	delivery	NOUN
ajrhss-2283	163	19	of	of	ADP
ajrhss-2283	163	20	good	good	NOUN
ajrhss-2283	163	21	and	and	CCONJ
ajrhss-2283	163	22	services	service	NOUN
ajrhss-2283	163	23	,	,	PUNCT
ajrhss-2283	163	24	rendering	render	VERB
ajrhss-2283	163	25	previously	previously	ADV
ajrhss-2283	163	26	existing	exist	VERB
ajrhss-2283	163	27	assets	asset	NOUN
ajrhss-2283	163	28	fully	fully	ADV
ajrhss-2283	163	29	or	or	CCONJ
ajrhss-2283	163	30	partially	partially	ADV
ajrhss-2283	163	31	obsolete	obsolete	ADJ
ajrhss-2283	163	32	in	in	ADP
ajrhss-2283	163	33	terms	term	NOUN
ajrhss-2283	163	34	of	of	ADP
ajrhss-2283	163	35	current	current	ADJ
ajrhss-2283	163	36	cost	cost	NOUN
ajrhss-2283	163	37	equivalency	equivalency	NOUN
ajrhss-2283	163	38	.	.	PUNCT
ajrhss-2283	164	1	economic	economic	ADJ
ajrhss-2283	164	2	obsolescence	obsolescence	NOUN
ajrhss-2283	164	3	results	result	NOUN
ajrhss-2283	164	4	from	from	ADP
ajrhss-2283	164	5	changed	change	VERB
ajrhss-2283	164	6	economic	economic	ADJ
ajrhss-2283	164	7	conditions	condition	NOUN
ajrhss-2283	164	8	which	which	PRON
ajrhss-2283	164	9	affect	affect	VERB
ajrhss-2283	164	10	the	the	DET
ajrhss-2283	164	11	supply	supply	NOUN
ajrhss-2283	164	12	and	and	CCONJ
ajrhss-2283	164	13	demand	demand	NOUN
ajrhss-2283	164	14	for	for	ADP
ajrhss-2283	164	15	goods	good	NOUN
ajrhss-2283	164	16	and	and	CCONJ
ajrhss-2283	164	17	services	service	NOUN
ajrhss-2283	164	18	produced	produce	VERB
ajrhss-2283	164	19	by	by	ADP
ajrhss-2283	164	20	the	the	DET
ajrhss-2283	164	21	asset	asset	NOUN
ajrhss-2283	164	22	or	or	CCONJ
ajrhss-2283	164	23	the	the	DET
ajrhss-2283	164	24	cost	cost	NOUN
ajrhss-2283	164	25	of	of	ADP
ajrhss-2283	164	26	its	its	PRON
ajrhss-2283	164	27	operation	operation	NOUN
ajrhss-2283	164	28	.	.	PUNCT
ajrhss-2283	165	1	empirical	empirical	ADJ
ajrhss-2283	165	2	review	review	PROPN
ajrhss-2283	165	3	okolie	okolie	NOUN
ajrhss-2283	165	4	and	and	CCONJ
ajrhss-2283	165	5	izedonni	izedonni	PROPN
ajrhss-2283	165	6	(	(	PUNCT
ajrhss-2283	165	7	2014	2014	NUM
ajrhss-2283	165	8	)	)	PUNCT
ajrhss-2283	165	9	determined	determine	VERB
ajrhss-2283	165	10	whether	whether	SCONJ
ajrhss-2283	165	11	audit	audit	NOUN
ajrhss-2283	165	12	quality	quality	NOUN
ajrhss-2283	165	13	has	have	VERB
ajrhss-2283	165	14	any	any	DET
ajrhss-2283	165	15	significant	significant	ADJ
ajrhss-2283	165	16	impact	impact	NOUN
ajrhss-2283	165	17	on	on	ADP
ajrhss-2283	165	18	and	and	CCONJ
ajrhss-2283	165	19	the	the	DET
ajrhss-2283	165	20	relationship	relationship	NOUN
ajrhss-2283	165	21	with	with	ADP
ajrhss-2283	165	22	market	market	NOUN
ajrhss-2283	165	23	value	value	NOUN
ajrhss-2283	165	24	per	per	ADP
ajrhss-2283	165	25	share	share	NOUN
ajrhss-2283	165	26	of	of	ADP
ajrhss-2283	165	27	companies	company	NOUN
ajrhss-2283	165	28	in	in	ADP
ajrhss-2283	165	29	nigeria	nigeria	PROPN
ajrhss-2283	165	30	.	.	PUNCT
ajrhss-2283	166	1	with	with	ADP
ajrhss-2283	166	2	archival	archival	NOUN
ajrhss-2283	166	3	data	datum	NOUN
ajrhss-2283	166	4	extracted	extract	VERB
ajrhss-2283	166	5	from	from	ADP
ajrhss-2283	166	6	the	the	DET
ajrhss-2283	166	7	nigeria	nigeria	PROPN
ajrhss-2283	166	8	stock	stock	PROPN
ajrhss-2283	166	9	exchange	exchange	PROPN
ajrhss-2283	166	10	between	between	ADP
ajrhss-2283	166	11	2006	2006	NUM
ajrhss-2283	166	12	to	to	ADP
ajrhss-2283	166	13	2011	2011	NUM
ajrhss-2283	166	14	.	.	PUNCT
ajrhss-2283	167	1	multiple	multiple	ADJ
ajrhss-2283	167	2	regression	regression	NOUN
ajrhss-2283	167	3	analysis	analysis	NOUN
ajrhss-2283	167	4	showed	show	VERB
ajrhss-2283	167	5	that	that	SCONJ
ajrhss-2283	167	6	audit	audit	NOUN
ajrhss-2283	167	7	quality	quality	NOUN
ajrhss-2283	167	8	exerts	exert	VERB
ajrhss-2283	167	9	significant	significant	ADJ
ajrhss-2283	167	10	influence	influence	NOUN
ajrhss-2283	167	11	on	on	ADP
ajrhss-2283	167	12	the	the	DET
ajrhss-2283	167	13	market	market	NOUN
ajrhss-2283	167	14	prices	price	NOUN
ajrhss-2283	167	15	per	per	ADP
ajrhss-2283	167	16	share	share	NOUN
ajrhss-2283	167	17	.	.	PUNCT
ajrhss-2283	168	1	bello	bello	PROPN
ajrhss-2283	168	2	,	,	PUNCT
ajrhss-2283	168	3	et	et	PROPN
ajrhss-2283	168	4	al	al	PROPN
ajrhss-2283	168	5	.	.	PROPN
ajrhss-2283	169	1	(	(	PUNCT
ajrhss-2283	169	2	2017	2017	NUM
ajrhss-2283	169	3	)	)	PUNCT
ajrhss-2283	169	4	examined	examine	VERB
ajrhss-2283	169	5	the	the	DET
ajrhss-2283	169	6	relationship	relationship	NOUN
ajrhss-2283	169	7	between	between	ADP
ajrhss-2283	169	8	internal	internal	ADJ
ajrhss-2283	169	9	audit	audit	NOUN
ajrhss-2283	169	10	quality	quality	NOUN
ajrhss-2283	169	11	and	and	CCONJ
ajrhss-2283	169	12	organizational	organizational	ADJ
ajrhss-2283	169	13	performance	performance	NOUN
ajrhss-2283	169	14	.	.	PUNCT
ajrhss-2283	170	1	using	use	VERB
ajrhss-2283	170	2	primary	primary	ADJ
ajrhss-2283	170	3	data	datum	NOUN
ajrhss-2283	170	4	source	source	NOUN
ajrhss-2283	170	5	,	,	PUNCT
ajrhss-2283	170	6	descriptive	descriptive	ADJ
ajrhss-2283	170	7	and	and	CCONJ
ajrhss-2283	170	8	inferential	inferential	ADJ
ajrhss-2283	170	9	statistical	statistical	ADJ
ajrhss-2283	170	10	analysis	analysis	NOUN
ajrhss-2283	170	11	,	,	PUNCT
ajrhss-2283	170	12	the	the	DET
ajrhss-2283	170	13	findings	finding	NOUN
ajrhss-2283	170	14	showed	show	VERB
ajrhss-2283	170	15	the	the	DET
ajrhss-2283	170	16	presence	presence	NOUN
ajrhss-2283	170	17	of	of	ADP
ajrhss-2283	170	18	probative	probative	ADJ
ajrhss-2283	170	19	and	and	CCONJ
ajrhss-2283	170	20	significant	significant	ADJ
ajrhss-2283	170	21	relationship	relationship	NOUN
ajrhss-2283	170	22	between	between	ADP
ajrhss-2283	170	23	internal	internal	ADJ
ajrhss-2283	170	24	audit	audit	NOUN
ajrhss-2283	170	25	quality	quality	NOUN
ajrhss-2283	170	26	and	and	CCONJ
ajrhss-2283	170	27	organizational	organizational	ADJ
ajrhss-2283	170	28	performance	performance	NOUN
ajrhss-2283	170	29	.	.	PUNCT
ajrhss-2283	171	1	adeyemi	adeyemi	ADV
ajrhss-2283	171	2	,	,	PUNCT
ajrhss-2283	171	3	et	et	PROPN
ajrhss-2283	171	4	al	al	PROPN
ajrhss-2283	171	5	.	.	PUNCT
ajrhss-2283	172	1	(	(	PUNCT
ajrhss-2283	172	2	2012	2012	NUM
ajrhss-2283	172	3	)	)	PUNCT
ajrhss-2283	172	4	investigated	investigate	VERB
ajrhss-2283	172	5	factors	factor	NOUN
ajrhss-2283	172	6	affecting	affect	VERB
ajrhss-2283	172	7	audit	audit	NOUN
ajrhss-2283	172	8	quality	quality	NOUN
ajrhss-2283	172	9	in	in	ADP
ajrhss-2283	172	10	nigeria	nigeria	PROPN
ajrhss-2283	172	11	.	.	PUNCT
ajrhss-2283	173	1	the	the	DET
ajrhss-2283	173	2	study	study	NOUN
ajrhss-2283	173	3	employed	employ	VERB
ajrhss-2283	173	4	both	both	CCONJ
ajrhss-2283	173	5	primary	primary	ADJ
ajrhss-2283	173	6	and	and	CCONJ
ajrhss-2283	173	7	secondary	secondary	ADJ
ajrhss-2283	173	8	data	datum	NOUN
ajrhss-2283	173	9	in	in	ADP
ajrhss-2283	173	10	its	its	PRON
ajrhss-2283	173	11	analysis	analysis	NOUN
ajrhss-2283	173	12	.	.	PUNCT
ajrhss-2283	174	1	the	the	DET
ajrhss-2283	174	2	study	study	NOUN
ajrhss-2283	174	3	found	find	VERB
ajrhss-2283	174	4	that	that	SCONJ
ajrhss-2283	174	5	multiple	multiple	ADJ
ajrhss-2283	174	6	directorships	directorship	NOUN
ajrhss-2283	174	7	and	and	CCONJ
ajrhss-2283	174	8	the	the	DET
ajrhss-2283	174	9	provision	provision	NOUN
ajrhss-2283	174	10	of	of	ADP
ajrhss-2283	174	11	non	non	ADJ
ajrhss-2283	174	12	-	-	ADJ
ajrhss-2283	174	13	audit	audit	ADJ
ajrhss-2283	174	14	services	service	NOUN
ajrhss-2283	174	15	had	have	VERB
ajrhss-2283	174	16	a	a	DET
ajrhss-2283	174	17	significant	significant	ADJ
ajrhss-2283	174	18	effect	effect	NOUN
ajrhss-2283	174	19	on	on	ADP
ajrhss-2283	174	20	audit	audit	NOUN
ajrhss-2283	174	21	quality	quality	NOUN
ajrhss-2283	174	22	in	in	ADP
ajrhss-2283	174	23	nigeria	nigeria	PROPN
ajrhss-2283	174	24	.	.	PUNCT
ajrhss-2283	175	1	the	the	DET
ajrhss-2283	175	2	study	study	NOUN
ajrhss-2283	175	3	recommended	recommend	VERB
ajrhss-2283	175	4	that	that	SCONJ
ajrhss-2283	175	5	efforts	effort	NOUN
ajrhss-2283	175	6	should	should	AUX
ajrhss-2283	175	7	be	be	AUX
ajrhss-2283	175	8	made	make	VERB
ajrhss-2283	175	9	to	to	PART
ajrhss-2283	175	10	strengthen	strengthen	VERB
ajrhss-2283	175	11	audit	audit	NOUN
ajrhss-2283	175	12	quality	quality	NOUN
ajrhss-2283	175	13	if	if	SCONJ
ajrhss-2283	175	14	the	the	DET
ajrhss-2283	175	15	quality	quality	NOUN
ajrhss-2283	175	16	of	of	ADP
ajrhss-2283	175	17	financial	financial	ADJ
ajrhss-2283	175	18	reporting	reporting	NOUN
ajrhss-2283	175	19	were	be	AUX
ajrhss-2283	175	20	to	to	PART
ajrhss-2283	175	21	improve	improve	VERB
ajrhss-2283	175	22	.	.	PUNCT
ajrhss-2283	176	1	also	also	ADV
ajrhss-2283	176	2	,	,	PUNCT
ajrhss-2283	176	3	the	the	DET
ajrhss-2283	176	4	study	study	NOUN
ajrhss-2283	176	5	recommended	recommend	VERB
ajrhss-2283	176	6	that	that	SCONJ
ajrhss-2283	176	7	regulatory	regulatory	ADJ
ajrhss-2283	176	8	authorities	authority	NOUN
ajrhss-2283	176	9	should	should	AUX
ajrhss-2283	176	10	ensure	ensure	VERB
ajrhss-2283	176	11	that	that	SCONJ
ajrhss-2283	176	12	the	the	DET
ajrhss-2283	176	13	same	same	ADJ
ajrhss-2283	176	14	firm	firm	NOUN
ajrhss-2283	176	15	do	do	AUX
ajrhss-2283	176	16	not	not	PART
ajrhss-2283	176	17	render	render	VERB
ajrhss-2283	176	18	audit	audit	NOUN
ajrhss-2283	176	19	services	service	NOUN
ajrhss-2283	176	20	and	and	CCONJ
ajrhss-2283	176	21	offer	offer	VERB
ajrhss-2283	176	22	management	management	NOUN
ajrhss-2283	176	23	advisory	advisory	NOUN
ajrhss-2283	176	24	services	service	NOUN
ajrhss-2283	176	25	in	in	ADP
ajrhss-2283	176	26	the	the	DET
ajrhss-2283	176	27	same	same	ADJ
ajrhss-2283	176	28	company	company	NOUN
ajrhss-2283	176	29	simultaneously	simultaneously	ADV
ajrhss-2283	176	30	.	.	PUNCT
ajrhss-2283	177	1	omoye	omoye	NOUN
ajrhss-2283	177	2	and	and	CCONJ
ajrhss-2283	177	3	aronmwan	aronmwan	PROPN
ajrhss-2283	177	4	(	(	PUNCT
ajrhss-2283	177	5	2013	2013	NUM
ajrhss-2283	177	6	)	)	PUNCT
ajrhss-2283	177	7	examined	examine	VERB
ajrhss-2283	177	8	audit	audit	NOUN
ajrhss-2283	177	9	firm	firm	ADJ
ajrhss-2283	177	10	rotation	rotation	NOUN
ajrhss-2283	177	11	and	and	CCONJ
ajrhss-2283	177	12	audit	audit	NOUN
ajrhss-2283	177	13	quality	quality	NOUN
ajrhss-2283	177	14	using	use	VERB
ajrhss-2283	177	15	cross	cross	NOUN
ajrhss-2283	177	16	sectional	sectional	ADJ
ajrhss-2283	177	17	pool	pool	NOUN
ajrhss-2283	177	18	data	datum	NOUN
ajrhss-2283	177	19	gathered	gather	VERB
ajrhss-2283	177	20	from	from	ADP
ajrhss-2283	177	21	15	15	NUM
ajrhss-2283	177	22	banks	bank	NOUN
ajrhss-2283	177	23	in	in	ADP
ajrhss-2283	177	24	the	the	DET
ajrhss-2283	177	25	nigeria	nigeria	NOUN
ajrhss-2283	177	26	-	-	PUNCT
ajrhss-2283	177	27	banking	banking	NOUN
ajrhss-2283	177	28	sector	sector	NOUN
ajrhss-2283	177	29	for	for	ADP
ajrhss-2283	177	30	the	the	DET
ajrhss-2283	177	31	period	period	NOUN
ajrhss-2283	177	32	2005	2005	NUM
ajrhss-2283	177	33	-	-	SYM
ajrhss-2283	177	34	2011	2011	NUM
ajrhss-2283	177	35	.	.	PUNCT
ajrhss-2283	178	1	the	the	DET
ajrhss-2283	178	2	study	study	NOUN
ajrhss-2283	178	3	found	find	VERB
ajrhss-2283	178	4	that	that	SCONJ
ajrhss-2283	178	5	audit	audit	NOUN
ajrhss-2283	178	6	firm	firm	ADJ
ajrhss-2283	178	7	rotation	rotation	NOUN
ajrhss-2283	178	8	significantly	significantly	ADV
ajrhss-2283	178	9	affects	affect	VERB
ajrhss-2283	178	10	audit	audit	NOUN
ajrhss-2283	178	11	quality	quality	NOUN
ajrhss-2283	178	12	although	although	SCONJ
ajrhss-2283	178	13	the	the	DET
ajrhss-2283	178	14	effect	effect	NOUN
ajrhss-2283	178	15	is	be	AUX
ajrhss-2283	178	16	negative	negative	ADJ
ajrhss-2283	178	17	.	.	PUNCT
ajrhss-2283	179	1	a	a	DET
ajrhss-2283	179	2	american	american	ADJ
ajrhss-2283	179	3	journal	journal	NOUN
ajrhss-2283	179	4	of	of	ADP
ajrhss-2283	179	5	research	research	NOUN
ajrhss-2283	179	6	in	in	ADP
ajrhss-2283	179	7	humanities	humanity	NOUN
ajrhss-2283	179	8	and	and	CCONJ
ajrhss-2283	179	9	social	social	ADJ
ajrhss-2283	179	10	sciences	science	NOUN
ajrhss-2283	179	11	volume	volume	NOUN
ajrhss-2283	179	12	26	26	NUM
ajrhss-2283	179	13	july	july	PROPN
ajrhss-2283	179	14	2024	2024	NUM
ajrhss-2283	179	15	p	p	NOUN
ajrhss-2283	179	16	a	a	DET
ajrhss-2283	179	17	g	g	NOUN
ajrhss-2283	179	18	e	e	NOUN
ajrhss-2283	180	1	|	|	NOUN
ajrhss-2283	180	2	88	88	NUM
ajrhss-2283	180	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	180	4	summary	summary	NOUN
ajrhss-2283	180	5	of	of	ADP
ajrhss-2283	180	6	the	the	DET
ajrhss-2283	180	7	review	review	NOUN
ajrhss-2283	180	8	shows	show	VERB
ajrhss-2283	180	9	that	that	SCONJ
ajrhss-2283	180	10	most	most	ADJ
ajrhss-2283	180	11	of	of	ADP
ajrhss-2283	180	12	the	the	DET
ajrhss-2283	180	13	studies	study	NOUN
ajrhss-2283	180	14	on	on	ADP
ajrhss-2283	180	15	audit	audit	NOUN
ajrhss-2283	180	16	quality	quality	NOUN
ajrhss-2283	180	17	in	in	ADP
ajrhss-2283	180	18	nigeria	nigeria	PROPN
ajrhss-2283	180	19	have	have	AUX
ajrhss-2283	180	20	focused	focus	VERB
ajrhss-2283	180	21	on	on	ADP
ajrhss-2283	180	22	auditor	auditor	NOUN
ajrhss-2283	180	23	related	relate	VERB
ajrhss-2283	180	24	factors	factor	NOUN
ajrhss-2283	180	25	with	with	ADP
ajrhss-2283	180	26	only	only	ADJ
ajrhss-2283	180	27	limited	limited	ADJ
ajrhss-2283	180	28	studies	study	NOUN
ajrhss-2283	180	29	looking	look	VERB
ajrhss-2283	180	30	at	at	ADP
ajrhss-2283	180	31	the	the	DET
ajrhss-2283	180	32	governance	governance	NOUN
ajrhss-2283	180	33	mechanisms	mechanism	NOUN
ajrhss-2283	180	34	.	.	PUNCT
ajrhss-2283	181	1	zayol	zayol	NOUN
ajrhss-2283	181	2	,	,	PUNCT
ajrhss-2283	181	3	et	et	PROPN
ajrhss-2283	181	4	al	al	PROPN
ajrhss-2283	181	5	(	(	PUNCT
ajrhss-2283	181	6	2017	2017	NUM
ajrhss-2283	181	7	)	)	PUNCT
ajrhss-2283	181	8	investigated	investigate	VERB
ajrhss-2283	181	9	the	the	DET
ajrhss-2283	181	10	effect	effect	NOUN
ajrhss-2283	181	11	of	of	ADP
ajrhss-2283	181	12	auditor	auditor	NOUN
ajrhss-2283	181	13	independence	independence	NOUN
ajrhss-2283	181	14	on	on	ADP
ajrhss-2283	181	15	audit	audit	NOUN
ajrhss-2283	181	16	quality	quality	NOUN
ajrhss-2283	181	17	.	.	PUNCT
ajrhss-2283	182	1	the	the	DET
ajrhss-2283	182	2	study	study	NOUN
ajrhss-2283	182	3	adopted	adopt	VERB
ajrhss-2283	182	4	the	the	DET
ajrhss-2283	182	5	ex	ex	ADJ
ajrhss-2283	182	6	post	post	X
ajrhss-2283	182	7	facto	facto	X
ajrhss-2283	182	8	research	research	NOUN
ajrhss-2283	182	9	design	design	NOUN
ajrhss-2283	182	10	relying	rely	VERB
ajrhss-2283	182	11	on	on	ADP
ajrhss-2283	182	12	secondary	secondary	ADJ
ajrhss-2283	182	13	information	information	NOUN
ajrhss-2283	182	14	obtained	obtain	VERB
ajrhss-2283	182	15	from	from	ADP
ajrhss-2283	182	16	journals	journal	NOUN
ajrhss-2283	182	17	,	,	PUNCT
ajrhss-2283	182	18	text	text	NOUN
ajrhss-2283	182	19	books	book	NOUN
ajrhss-2283	182	20	and	and	CCONJ
ajrhss-2283	182	21	other	other	ADJ
ajrhss-2283	182	22	internet	internet	NOUN
ajrhss-2283	182	23	materials	material	NOUN
ajrhss-2283	182	24	.	.	PUNCT
ajrhss-2283	183	1	based	base	VERB
ajrhss-2283	183	2	on	on	ADP
ajrhss-2283	183	3	the	the	DET
ajrhss-2283	183	4	review	review	NOUN
ajrhss-2283	183	5	,	,	PUNCT
ajrhss-2283	183	6	they	they	PRON
ajrhss-2283	183	7	concluded	conclude	VERB
ajrhss-2283	183	8	that	that	SCONJ
ajrhss-2283	183	9	there	there	PRON
ajrhss-2283	183	10	is	be	VERB
ajrhss-2283	183	11	a	a	DET
ajrhss-2283	183	12	strong	strong	ADJ
ajrhss-2283	183	13	relationship	relationship	NOUN
ajrhss-2283	183	14	between	between	ADP
ajrhss-2283	183	15	auditor	auditor	NOUN
ajrhss-2283	183	16	independence	independence	NOUN
ajrhss-2283	183	17	and	and	CCONJ
ajrhss-2283	183	18	audit	audit	NOUN
ajrhss-2283	183	19	quality	quality	NOUN
ajrhss-2283	183	20	.	.	PUNCT
ajrhss-2283	184	1	they	they	PRON
ajrhss-2283	184	2	also	also	ADV
ajrhss-2283	184	3	revealed	reveal	VERB
ajrhss-2283	184	4	that	that	SCONJ
ajrhss-2283	184	5	there	there	PRON
ajrhss-2283	184	6	are	be	VERB
ajrhss-2283	184	7	four	four	NUM
ajrhss-2283	184	8	threats	threat	NOUN
ajrhss-2283	184	9	to	to	ADP
ajrhss-2283	184	10	auditor	auditor	NOUN
ajrhss-2283	184	11	independence	independence	NOUN
ajrhss-2283	184	12	,	,	PUNCT
ajrhss-2283	184	13	which	which	PRON
ajrhss-2283	184	14	they	they	PRON
ajrhss-2283	184	15	listed	list	VERB
ajrhss-2283	184	16	as	as	ADP
ajrhss-2283	184	17	client	client	NOUN
ajrhss-2283	184	18	importance	importance	NOUN
ajrhss-2283	184	19	,	,	PUNCT
ajrhss-2283	184	20	non	non	ADJ
ajrhss-2283	184	21	-	-	ADJ
ajrhss-2283	184	22	audit	audit	ADJ
ajrhss-2283	184	23	services	service	NOUN
ajrhss-2283	184	24	(	(	PUNCT
ajrhss-2283	184	25	nas	nas	PROPN
ajrhss-2283	184	26	)	)	PUNCT
ajrhss-2283	184	27	,	,	PUNCT
ajrhss-2283	184	28	audit	audit	NOUN
ajrhss-2283	184	29	tenure	tenure	NOUN
ajrhss-2283	184	30	,	,	PUNCT
ajrhss-2283	184	31	and	and	CCONJ
ajrhss-2283	184	32	client	client	NOUN
ajrhss-2283	184	33	’s	’s	PART
ajrhss-2283	184	34	affiliation	affiliation	NOUN
ajrhss-2283	184	35	with	with	ADP
ajrhss-2283	184	36	cpa	cpa	NOUN
ajrhss-2283	184	37	firms	firm	NOUN
ajrhss-2283	184	38	.	.	PUNCT
ajrhss-2283	185	1	babatolu	babatolu	PROPN
ajrhss-2283	185	2	,	,	PUNCT
ajrhss-2283	185	3	et	et	PROPN
ajrhss-2283	185	4	al	al	PROPN
ajrhss-2283	185	5	.	.	PUNCT
ajrhss-2283	186	1	(	(	PUNCT
ajrhss-2283	186	2	2016	2016	NUM
ajrhss-2283	186	3	)	)	PUNCT
ajrhss-2283	186	4	examine	examine	VERB
ajrhss-2283	186	5	the	the	DET
ajrhss-2283	186	6	effect	effect	NOUN
ajrhss-2283	186	7	of	of	ADP
ajrhss-2283	186	8	auditors	auditor	NOUN
ajrhss-2283	186	9	’	’	PART
ajrhss-2283	186	10	independence	independence	NOUN
ajrhss-2283	186	11	on	on	ADP
ajrhss-2283	186	12	audit	audit	NOUN
ajrhss-2283	186	13	quality	quality	NOUN
ajrhss-2283	186	14	among	among	ADP
ajrhss-2283	186	15	seven	seven	NUM
ajrhss-2283	186	16	(	(	PUNCT
ajrhss-2283	186	17	7	7	NUM
ajrhss-2283	186	18	)	)	PUNCT
ajrhss-2283	186	19	purposively	purposively	ADV
ajrhss-2283	186	20	selected	select	VERB
ajrhss-2283	186	21	deposit	deposit	NOUN
ajrhss-2283	186	22	money	money	NOUN
ajrhss-2283	186	23	banks	bank	NOUN
ajrhss-2283	186	24	in	in	ADP
ajrhss-2283	186	25	nigeria	nigeria	PROPN
ajrhss-2283	186	26	from	from	ADP
ajrhss-2283	186	27	2009	2009	NUM
ajrhss-2283	186	28	to	to	ADP
ajrhss-2283	186	29	2013	2013	NUM
ajrhss-2283	186	30	.	.	PUNCT
ajrhss-2283	187	1	the	the	DET
ajrhss-2283	187	2	population	population	NOUN
ajrhss-2283	187	3	of	of	ADP
ajrhss-2283	187	4	this	this	DET
ajrhss-2283	187	5	study	study	NOUN
ajrhss-2283	187	6	comprised	comprise	VERB
ajrhss-2283	187	7	of	of	ADP
ajrhss-2283	187	8	twenty	twenty	NUM
ajrhss-2283	187	9	(	(	PUNCT
ajrhss-2283	187	10	20	20	NUM
ajrhss-2283	187	11	)	)	PUNCT
ajrhss-2283	187	12	listed	list	VERB
ajrhss-2283	187	13	deposit	deposit	NOUN
ajrhss-2283	187	14	money	money	NOUN
ajrhss-2283	187	15	banks	bank	NOUN
ajrhss-2283	187	16	in	in	ADP
ajrhss-2283	187	17	nigeria	nigeria	PROPN
ajrhss-2283	187	18	.	.	PUNCT
ajrhss-2283	188	1	adopting	adopt	VERB
ajrhss-2283	188	2	descriptive	descriptive	ADJ
ajrhss-2283	188	3	statistics	statistic	NOUN
ajrhss-2283	188	4	,	,	PUNCT
ajrhss-2283	188	5	correlation	correlation	NOUN
ajrhss-2283	188	6	and	and	CCONJ
ajrhss-2283	188	7	ordinary	ordinary	ADJ
ajrhss-2283	188	8	least	least	ADJ
ajrhss-2283	188	9	square	square	ADJ
ajrhss-2283	188	10	(	(	PUNCT
ajrhss-2283	188	11	ols	ol	NOUN
ajrhss-2283	188	12	)	)	PUNCT
ajrhss-2283	188	13	regression	regression	NOUN
ajrhss-2283	188	14	technique	technique	NOUN
ajrhss-2283	188	15	,	,	PUNCT
ajrhss-2283	188	16	their	their	PRON
ajrhss-2283	188	17	findings	finding	NOUN
ajrhss-2283	188	18	revealed	reveal	VERB
ajrhss-2283	188	19	that	that	SCONJ
ajrhss-2283	188	20	there	there	PRON
ajrhss-2283	188	21	is	be	VERB
ajrhss-2283	188	22	a	a	DET
ajrhss-2283	188	23	positive	positive	ADJ
ajrhss-2283	188	24	relationship	relationship	NOUN
ajrhss-2283	188	25	between	between	ADP
ajrhss-2283	188	26	audit	audit	NOUN
ajrhss-2283	188	27	fee	fee	NOUN
ajrhss-2283	188	28	,	,	PUNCT
ajrhss-2283	188	29	audit	audit	NOUN
ajrhss-2283	188	30	firm	firm	ADJ
ajrhss-2283	188	31	rotation	rotation	NOUN
ajrhss-2283	188	32	and	and	CCONJ
ajrhss-2283	188	33	audit	audit	NOUN
ajrhss-2283	188	34	quality	quality	NOUN
ajrhss-2283	188	35	,	,	PUNCT
ajrhss-2283	188	36	while	while	SCONJ
ajrhss-2283	188	37	a	a	DET
ajrhss-2283	188	38	negative	negative	ADJ
ajrhss-2283	188	39	relationship	relationship	NOUN
ajrhss-2283	188	40	exists	exist	VERB
ajrhss-2283	188	41	between	between	ADP
ajrhss-2283	188	42	audit	audit	NOUN
ajrhss-2283	188	43	firm	firm	ADJ
ajrhss-2283	188	44	tenure	tenure	NOUN
ajrhss-2283	188	45	and	and	CCONJ
ajrhss-2283	188	46	audit	audit	NOUN
ajrhss-2283	188	47	quality	quality	NOUN
ajrhss-2283	188	48	.	.	PUNCT
ajrhss-2283	189	1	on	on	ADP
ajrhss-2283	189	2	the	the	DET
ajrhss-2283	189	3	correlation	correlation	NOUN
ajrhss-2283	189	4	matrix	matrix	NOUN
ajrhss-2283	189	5	,	,	PUNCT
ajrhss-2283	189	6	the	the	DET
ajrhss-2283	189	7	association	association	NOUN
ajrhss-2283	189	8	between	between	ADP
ajrhss-2283	189	9	audit	audit	NOUN
ajrhss-2283	189	10	quality	quality	NOUN
ajrhss-2283	189	11	and	and	CCONJ
ajrhss-2283	189	12	leverage	leverage	NOUN
ajrhss-2283	189	13	was	be	AUX
ajrhss-2283	189	14	strong	strong	ADJ
ajrhss-2283	189	15	,	,	PUNCT
ajrhss-2283	189	16	negative	negative	ADJ
ajrhss-2283	189	17	and	and	CCONJ
ajrhss-2283	189	18	statistically	statistically	ADV
ajrhss-2283	189	19	significant	significant	ADJ
ajrhss-2283	189	20	,	,	PUNCT
ajrhss-2283	189	21	while	while	SCONJ
ajrhss-2283	189	22	that	that	SCONJ
ajrhss-2283	189	23	between	between	ADP
ajrhss-2283	189	24	audit	audit	NOUN
ajrhss-2283	189	25	quality	quality	NOUN
ajrhss-2283	189	26	and	and	CCONJ
ajrhss-2283	189	27	company	company	NOUN
ajrhss-2283	189	28	size	size	NOUN
ajrhss-2283	189	29	was	be	AUX
ajrhss-2283	189	30	equally	equally	ADV
ajrhss-2283	189	31	strong	strong	ADJ
ajrhss-2283	189	32	,	,	PUNCT
ajrhss-2283	189	33	positive	positive	ADJ
ajrhss-2283	189	34	and	and	CCONJ
ajrhss-2283	189	35	statistically	statistically	ADV
ajrhss-2283	189	36	significant	significant	ADJ
ajrhss-2283	189	37	.	.	PUNCT
ajrhss-2283	190	1	okolie	okolie	PROPN
ajrhss-2283	190	2	(	(	PUNCT
ajrhss-2283	190	3	2014	2014	NUM
ajrhss-2283	190	4	)	)	PUNCT
ajrhss-2283	190	5	examines	examine	VERB
ajrhss-2283	190	6	the	the	DET
ajrhss-2283	190	7	relationship	relationship	NOUN
ajrhss-2283	190	8	and	and	CCONJ
ajrhss-2283	190	9	effects	effect	NOUN
ajrhss-2283	190	10	of	of	ADP
ajrhss-2283	190	11	auditor	auditor	NOUN
ajrhss-2283	190	12	independence	independence	NOUN
ajrhss-2283	190	13	(	(	PUNCT
ajrhss-2283	190	14	measured	measure	VERB
ajrhss-2283	190	15	by	by	ADP
ajrhss-2283	190	16	the	the	DET
ajrhss-2283	190	17	quantum	quantum	NOUN
ajrhss-2283	190	18	of	of	ADP
ajrhss-2283	190	19	audit	audit	NOUN
ajrhss-2283	190	20	fees	fee	NOUN
ajrhss-2283	190	21	received	receive	VERB
ajrhss-2283	190	22	)	)	PUNCT
ajrhss-2283	190	23	on	on	ADP
ajrhss-2283	190	24	the	the	DET
ajrhss-2283	190	25	earnings	earning	NOUN
ajrhss-2283	190	26	management	management	NOUN
ajrhss-2283	190	27	(	(	PUNCT
ajrhss-2283	190	28	discretionary	discretionary	ADJ
ajrhss-2283	190	29	accruals	accrual	NOUN
ajrhss-2283	190	30	)	)	PUNCT
ajrhss-2283	190	31	of	of	ADP
ajrhss-2283	190	32	companies	company	NOUN
ajrhss-2283	190	33	in	in	ADP
ajrhss-2283	190	34	nigeria	nigeria	PROPN
ajrhss-2283	190	35	.	.	PUNCT
ajrhss-2283	191	1	the	the	DET
ajrhss-2283	191	2	study	study	NOUN
ajrhss-2283	191	3	employed	employ	VERB
ajrhss-2283	191	4	the	the	DET
ajrhss-2283	191	5	use	use	NOUN
ajrhss-2283	191	6	of	of	ADP
ajrhss-2283	191	7	secondary	secondary	ADJ
ajrhss-2283	191	8	data	datum	NOUN
ajrhss-2283	191	9	derived	derive	VERB
ajrhss-2283	191	10	from	from	ADP
ajrhss-2283	191	11	the	the	DET
ajrhss-2283	191	12	nigerian	nigerian	ADJ
ajrhss-2283	191	13	stock	stock	NOUN
ajrhss-2283	191	14	exchange	exchange	PROPN
ajrhss-2283	191	15	fact	fact	NOUN
ajrhss-2283	191	16	book	book	NOUN
ajrhss-2283	191	17	on	on	ADP
ajrhss-2283	191	18	a	a	DET
ajrhss-2283	191	19	total	total	NOUN
ajrhss-2283	191	20	of	of	ADP
ajrhss-2283	191	21	342	342	NUM
ajrhss-2283	191	22	company	company	NOUN
ajrhss-2283	191	23	year	year	NOUN
ajrhss-2283	191	24	observations	observation	NOUN
ajrhss-2283	191	25	.	.	PUNCT
ajrhss-2283	192	1	the	the	DET
ajrhss-2283	192	2	empirical	empirical	ADJ
ajrhss-2283	192	3	analysis	analysis	NOUN
ajrhss-2283	192	4	shows	show	VERB
ajrhss-2283	192	5	that	that	SCONJ
ajrhss-2283	192	6	audit	audit	NOUN
ajrhss-2283	192	7	tenure	tenure	NOUN
ajrhss-2283	192	8	and	and	CCONJ
ajrhss-2283	192	9	auditor	auditor	NOUN
ajrhss-2283	192	10	independence	independence	NOUN
ajrhss-2283	192	11	exert	exert	VERB
ajrhss-2283	192	12	significant	significant	ADJ
ajrhss-2283	192	13	effects	effect	NOUN
ajrhss-2283	192	14	and	and	CCONJ
ajrhss-2283	192	15	exhibit	exhibit	VERB
ajrhss-2283	192	16	significant	significant	ADJ
ajrhss-2283	192	17	relationship	relationship	NOUN
ajrhss-2283	192	18	with	with	ADP
ajrhss-2283	192	19	the	the	DET
ajrhss-2283	192	20	amount	amount	NOUN
ajrhss-2283	192	21	of	of	ADP
ajrhss-2283	192	22	discretionary	discretionary	ADJ
ajrhss-2283	192	23	accruals	accrual	NOUN
ajrhss-2283	192	24	of	of	ADP
ajrhss-2283	192	25	quoted	quote	VERB
ajrhss-2283	192	26	companies	company	NOUN
ajrhss-2283	192	27	in	in	ADP
ajrhss-2283	192	28	nigeria	nigeria	PROPN
ajrhss-2283	192	29	.	.	PUNCT
ajrhss-2283	193	1	ilaboya	ilaboya	PROPN
ajrhss-2283	193	2	and	and	CCONJ
ajrhss-2283	193	3	ohiokha	ohiokha	ADJ
ajrhss-2283	193	4	(	(	PUNCT
ajrhss-2283	193	5	2014	2014	NUM
ajrhss-2283	193	6	)	)	PUNCT
ajrhss-2283	193	7	,	,	PUNCT
ajrhss-2283	193	8	this	this	DET
ajrhss-2283	193	9	study	study	NOUN
ajrhss-2283	193	10	empirically	empirically	ADV
ajrhss-2283	193	11	examines	examine	VERB
ajrhss-2283	193	12	the	the	DET
ajrhss-2283	193	13	impact	impact	NOUN
ajrhss-2283	193	14	of	of	ADP
ajrhss-2283	193	15	audit	audit	NOUN
ajrhss-2283	193	16	firms‟	firms‟	NOUN
ajrhss-2283	193	17	characteristics	characteristic	NOUN
ajrhss-2283	193	18	on	on	ADP
ajrhss-2283	193	19	audit	audit	NOUN
ajrhss-2283	193	20	quality	quality	NOUN
ajrhss-2283	193	21	.	.	PUNCT
ajrhss-2283	194	1	they	they	PRON
ajrhss-2283	194	2	proxy	proxy	VERB
ajrhss-2283	194	3	the	the	DET
ajrhss-2283	194	4	dependent	dependent	ADJ
ajrhss-2283	194	5	variable	variable	NOUN
ajrhss-2283	194	6	(	(	PUNCT
ajrhss-2283	194	7	audit	audit	NOUN
ajrhss-2283	194	8	quality	quality	NOUN
ajrhss-2283	194	9	)	)	PUNCT
ajrhss-2283	194	10	using	use	VERB
ajrhss-2283	194	11	the	the	DET
ajrhss-2283	194	12	usual	usual	ADJ
ajrhss-2283	194	13	dichotomous	dichotomous	ADJ
ajrhss-2283	194	14	variable	variable	NOUN
ajrhss-2283	194	15	of	of	ADP
ajrhss-2283	194	16	1	1	NUM
ajrhss-2283	194	17	if	if	SCONJ
ajrhss-2283	194	18	big	big	ADJ
ajrhss-2283	194	19	4	4	NUM
ajrhss-2283	194	20	audit	audit	NOUN
ajrhss-2283	194	21	firm	firm	NOUN
ajrhss-2283	194	22	and	and	CCONJ
ajrhss-2283	194	23	0	0	NUM
ajrhss-2283	194	24	if	if	SCONJ
ajrhss-2283	194	25	otherwise	otherwise	ADV
ajrhss-2283	194	26	.	.	PUNCT
ajrhss-2283	195	1	data	datum	NOUN
ajrhss-2283	195	2	for	for	ADP
ajrhss-2283	195	3	the	the	DET
ajrhss-2283	195	4	study	study	NOUN
ajrhss-2283	195	5	were	be	AUX
ajrhss-2283	195	6	sourced	source	VERB
ajrhss-2283	195	7	from	from	ADP
ajrhss-2283	195	8	the	the	DET
ajrhss-2283	195	9	financial	financial	ADJ
ajrhss-2283	195	10	statements	statement	NOUN
ajrhss-2283	195	11	of	of	ADP
ajrhss-2283	195	12	18	18	NUM
ajrhss-2283	195	13	food	food	NOUN
ajrhss-2283	195	14	and	and	CCONJ
ajrhss-2283	195	15	beverage	beverage	NOUN
ajrhss-2283	195	16	companies	company	NOUN
ajrhss-2283	195	17	listed	list	VERB
ajrhss-2283	195	18	on	on	ADP
ajrhss-2283	195	19	the	the	DET
ajrhss-2283	195	20	nigerian	nigerian	ADJ
ajrhss-2283	195	21	stock	stock	NOUN
ajrhss-2283	195	22	exchange	exchange	NOUN
ajrhss-2283	195	23	market	market	NOUN
ajrhss-2283	195	24	within	within	ADP
ajrhss-2283	195	25	the	the	DET
ajrhss-2283	195	26	period	period	NOUN
ajrhss-2283	195	27	studied	study	VERB
ajrhss-2283	195	28	(	(	PUNCT
ajrhss-2283	195	29	2007	2007	NUM
ajrhss-2283	195	30	-	-	SYM
ajrhss-2283	195	31	2012	2012	NUM
ajrhss-2283	195	32	)	)	PUNCT
ajrhss-2283	195	33	.	.	PUNCT
ajrhss-2283	196	1	they	they	PRON
ajrhss-2283	196	2	adopted	adopt	VERB
ajrhss-2283	196	3	multivariate	multivariate	NOUN
ajrhss-2283	196	4	regression	regression	NOUN
ajrhss-2283	196	5	technique	technique	NOUN
ajrhss-2283	196	6	with	with	ADP
ajrhss-2283	196	7	emphasis	emphasis	NOUN
ajrhss-2283	196	8	on	on	ADP
ajrhss-2283	196	9	logit	logit	PROPN
ajrhss-2283	196	10	and	and	CCONJ
ajrhss-2283	196	11	probit	probit	NOUN
ajrhss-2283	196	12	method	method	NOUN
ajrhss-2283	196	13	in	in	ADP
ajrhss-2283	196	14	analyzing	analyze	VERB
ajrhss-2283	196	15	their	their	PRON
ajrhss-2283	196	16	data	datum	NOUN
ajrhss-2283	196	17	for	for	ADP
ajrhss-2283	196	18	the	the	DET
ajrhss-2283	196	19	study	study	NOUN
ajrhss-2283	196	20	.	.	PUNCT
ajrhss-2283	197	1	their	their	PRON
ajrhss-2283	197	2	study	study	NOUN
ajrhss-2283	197	3	revealed	reveal	VERB
ajrhss-2283	197	4	there	there	PRON
ajrhss-2283	197	5	is	be	VERB
ajrhss-2283	197	6	a	a	DET
ajrhss-2283	197	7	positive	positive	ADJ
ajrhss-2283	197	8	relationship	relationship	NOUN
ajrhss-2283	197	9	between	between	ADP
ajrhss-2283	197	10	firm	firm	ADJ
ajrhss-2283	197	11	size	size	NOUN
ajrhss-2283	197	12	,	,	PUNCT
ajrhss-2283	197	13	board	board	NOUN
ajrhss-2283	197	14	independence	independence	NOUN
ajrhss-2283	197	15	and	and	CCONJ
ajrhss-2283	197	16	audit	audit	NOUN
ajrhss-2283	197	17	quality	quality	NOUN
ajrhss-2283	197	18	whereas	whereas	SCONJ
ajrhss-2283	197	19	there	there	PRON
ajrhss-2283	197	20	is	be	VERB
ajrhss-2283	197	21	a	a	DET
ajrhss-2283	197	22	negative	negative	ADJ
ajrhss-2283	197	23	relationship	relationship	NOUN
ajrhss-2283	197	24	between	between	ADP
ajrhss-2283	197	25	auditor	auditor	NOUN
ajrhss-2283	197	26	’s	’s	PART
ajrhss-2283	197	27	independence	independence	NOUN
ajrhss-2283	197	28	,	,	PUNCT
ajrhss-2283	197	29	audit	audit	NOUN
ajrhss-2283	197	30	firm	firm	ADJ
ajrhss-2283	197	31	size	size	NOUN
ajrhss-2283	197	32	,	,	PUNCT
ajrhss-2283	197	33	audit	audit	NOUN
ajrhss-2283	197	34	tenure	tenure	NOUN
ajrhss-2283	197	35	and	and	CCONJ
ajrhss-2283	197	36	audit	audit	NOUN
ajrhss-2283	197	37	quality	quality	NOUN
ajrhss-2283	197	38	.	.	PUNCT
ajrhss-2283	198	1	the	the	DET
ajrhss-2283	198	2	following	follow	VERB
ajrhss-2283	198	3	research	research	NOUN
ajrhss-2283	198	4	hypotheses	hypothesis	NOUN
ajrhss-2283	198	5	were	be	AUX
ajrhss-2283	198	6	raised	raise	VERB
ajrhss-2283	198	7	in	in	ADP
ajrhss-2283	198	8	the	the	DET
ajrhss-2283	198	9	null	null	ADJ
ajrhss-2283	198	10	form	form	NOUN
ajrhss-2283	198	11	to	to	PART
ajrhss-2283	198	12	address	address	VERB
ajrhss-2283	198	13	the	the	DET
ajrhss-2283	198	14	research	research	NOUN
ajrhss-2283	198	15	objectives	objective	NOUN
ajrhss-2283	198	16	:	:	PUNCT
ajrhss-2283	198	17	ho1	ho1	NOUN
ajrhss-2283	198	18	:	:	PUNCT
ajrhss-2283	198	19	there	there	PRON
ajrhss-2283	198	20	is	be	VERB
ajrhss-2283	198	21	no	no	DET
ajrhss-2283	198	22	significant	significant	ADJ
ajrhss-2283	198	23	relationship	relationship	NOUN
ajrhss-2283	198	24	between	between	ADP
ajrhss-2283	198	25	board	board	NOUN
ajrhss-2283	198	26	of	of	ADP
ajrhss-2283	198	27	directors	director	NOUN
ajrhss-2283	198	28	’	’	PART
ajrhss-2283	198	29	independence	independence	NOUN
ajrhss-2283	198	30	and	and	CCONJ
ajrhss-2283	198	31	asset	asset	NOUN
ajrhss-2283	198	32	depreciation	depreciation	NOUN
ajrhss-2283	198	33	value	value	NOUN
ajrhss-2283	198	34	of	of	ADP
ajrhss-2283	198	35	quoted	quote	VERB
ajrhss-2283	198	36	manufacturing	manufacturing	NOUN
ajrhss-2283	198	37	companies	company	NOUN
ajrhss-2283	198	38	in	in	ADP
ajrhss-2283	198	39	nigeria	nigeria	PROPN
ajrhss-2283	198	40	.	.	PUNCT
ajrhss-2283	199	1	ho2	ho2	PROPN
ajrhss-2283	199	2	:	:	PUNCT
ajrhss-2283	199	3	there	there	PRON
ajrhss-2283	199	4	is	be	VERB
ajrhss-2283	199	5	no	no	DET
ajrhss-2283	199	6	significant	significant	ADJ
ajrhss-2283	199	7	relationship	relationship	NOUN
ajrhss-2283	199	8	between	between	ADP
ajrhss-2283	199	9	internal	internal	ADJ
ajrhss-2283	199	10	audit	audit	NOUN
ajrhss-2283	199	11	quality	quality	NOUN
ajrhss-2283	199	12	and	and	CCONJ
ajrhss-2283	199	13	asset	asset	NOUN
ajrhss-2283	199	14	depreciation	depreciation	NOUN
ajrhss-2283	199	15	value	value	NOUN
ajrhss-2283	199	16	of	of	ADP
ajrhss-2283	199	17	quoted	quote	VERB
ajrhss-2283	199	18	manufacturing	manufacturing	NOUN
ajrhss-2283	199	19	companies	company	NOUN
ajrhss-2283	199	20	in	in	ADP
ajrhss-2283	199	21	nigeria	nigeria	PROPN
ajrhss-2283	199	22	.	.	PUNCT
ajrhss-2283	200	1	ho3	ho3	NOUN
ajrhss-2283	200	2	:	:	PUNCT
ajrhss-2283	200	3	there	there	PRON
ajrhss-2283	200	4	is	be	VERB
ajrhss-2283	200	5	no	no	DET
ajrhss-2283	200	6	significant	significant	ADJ
ajrhss-2283	200	7	relationship	relationship	NOUN
ajrhss-2283	200	8	between	between	ADP
ajrhss-2283	200	9	auditor	auditor	NOUN
ajrhss-2283	200	10	independence	independence	NOUN
ajrhss-2283	200	11	and	and	CCONJ
ajrhss-2283	200	12	asset	asset	NOUN
ajrhss-2283	200	13	depreciation	depreciation	NOUN
ajrhss-2283	200	14	value	value	NOUN
ajrhss-2283	200	15	of	of	ADP
ajrhss-2283	200	16	quoted	quote	VERB
ajrhss-2283	200	17	manufacturing	manufacturing	NOUN
ajrhss-2283	200	18	companies	company	NOUN
ajrhss-2283	200	19	in	in	ADP
ajrhss-2283	200	20	nigeria	nigeria	PROPN
ajrhss-2283	200	21	.	.	PUNCT
ajrhss-2283	201	1	methodology	methodology	PROPN
ajrhss-2283	201	2	research	research	NOUN
ajrhss-2283	201	3	design	design	NOUN
ajrhss-2283	201	4	:	:	PUNCT
ajrhss-2283	201	5	the	the	DET
ajrhss-2283	201	6	research	research	NOUN
ajrhss-2283	201	7	design	design	NOUN
ajrhss-2283	201	8	that	that	PRON
ajrhss-2283	201	9	was	be	AUX
ajrhss-2283	201	10	used	use	VERB
ajrhss-2283	201	11	in	in	ADP
ajrhss-2283	201	12	this	this	DET
ajrhss-2283	201	13	study	study	NOUN
ajrhss-2283	201	14	is	be	AUX
ajrhss-2283	201	15	the	the	DET
ajrhss-2283	201	16	ex	ex	NOUN
ajrhss-2283	201	17	-	-	ADJ
ajrhss-2283	201	18	post	post	ADJ
ajrhss-2283	201	19	facto	facto	X
ajrhss-2283	201	20	design	design	NOUN
ajrhss-2283	201	21	,	,	PUNCT
ajrhss-2283	201	22	also	also	ADV
ajrhss-2283	201	23	known	know	VERB
ajrhss-2283	201	24	as	as	ADP
ajrhss-2283	201	25	“	"	PUNCT
ajrhss-2283	201	26	after	after	ADP
ajrhss-2283	201	27	-	-	PUNCT
ajrhss-2283	201	28	the	the	DET
ajrhss-2283	201	29	-	-	PUNCT
ajrhss-2283	201	30	facto	facto	NOUN
ajrhss-2283	201	31	-	-	PUNCT
ajrhss-2283	201	32	design	design	NOUN
ajrhss-2283	201	33	”	"	PUNCT
ajrhss-2283	201	34	.	.	PUNCT
ajrhss-2283	202	1	american	american	PROPN
ajrhss-2283	202	2	journal	journal	PROPN
ajrhss-2283	202	3	of	of	ADP
ajrhss-2283	202	4	research	research	NOUN
ajrhss-2283	202	5	in	in	ADP
ajrhss-2283	202	6	humanities	humanity	NOUN
ajrhss-2283	202	7	and	and	CCONJ
ajrhss-2283	202	8	social	social	ADJ
ajrhss-2283	202	9	sciences	science	NOUN
ajrhss-2283	202	10	volume	volume	NOUN
ajrhss-2283	202	11	26	26	NUM
ajrhss-2283	202	12	july	july	PROPN
ajrhss-2283	202	13	2024	2024	NUM
ajrhss-2283	202	14	p	p	NOUN
ajrhss-2283	202	15	a	a	DET
ajrhss-2283	202	16	g	g	NOUN
ajrhss-2283	202	17	e	e	PROPN
ajrhss-2283	202	18	|	|	ADV
ajrhss-2283	202	19	89	89	NUM
ajrhss-2283	202	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	202	21	population	population	NOUN
ajrhss-2283	202	22	and	and	CCONJ
ajrhss-2283	202	23	sampling	sample	VERB
ajrhss-2283	202	24	procedure	procedure	NOUN
ajrhss-2283	202	25	the	the	DET
ajrhss-2283	202	26	elements	element	NOUN
ajrhss-2283	202	27	that	that	PRON
ajrhss-2283	202	28	constitute	constitute	VERB
ajrhss-2283	202	29	the	the	DET
ajrhss-2283	202	30	population	population	NOUN
ajrhss-2283	202	31	for	for	ADP
ajrhss-2283	202	32	this	this	DET
ajrhss-2283	202	33	study	study	NOUN
ajrhss-2283	202	34	comprised	comprise	VERB
ajrhss-2283	202	35	of	of	ADP
ajrhss-2283	202	36	all	all	DET
ajrhss-2283	202	37	quoted	quote	VERB
ajrhss-2283	202	38	manufacturing	manufacturing	NOUN
ajrhss-2283	202	39	companies	company	NOUN
ajrhss-2283	202	40	in	in	ADP
ajrhss-2283	202	41	nigerian	nigerian	ADJ
ajrhss-2283	202	42	stock	stock	NOUN
ajrhss-2283	202	43	exchange	exchange	PROPN
ajrhss-2283	202	44	(	(	PUNCT
ajrhss-2283	202	45	nse	nse	NOUN
ajrhss-2283	202	46	)	)	PUNCT
ajrhss-2283	202	47	.	.	PUNCT
ajrhss-2283	203	1	available	available	ADJ
ajrhss-2283	203	2	data	datum	NOUN
ajrhss-2283	203	3	from	from	ADP
ajrhss-2283	203	4	the	the	DET
ajrhss-2283	203	5	nigerian	nigerian	ADJ
ajrhss-2283	203	6	stock	stock	PROPN
ajrhss-2283	203	7	exchange	exchange	PROPN
ajrhss-2283	203	8	office	office	NOUN
ajrhss-2283	203	9	at	at	ADP
ajrhss-2283	203	10	no	no	NOUN
ajrhss-2283	203	11	.	.	PROPN
ajrhss-2283	203	12	13	13	NUM
ajrhss-2283	203	13	trans	trans	PROPN
ajrhss-2283	203	14	amadi	amadi	PROPN
ajrhss-2283	203	15	industrial	industrial	PROPN
ajrhss-2283	203	16	layout	layout	PROPN
ajrhss-2283	203	17	,	,	PUNCT
ajrhss-2283	203	18	port	port	NOUN
ajrhss-2283	203	19	harcourt	harcourt	PROPN
ajrhss-2283	203	20	showed	show	VERB
ajrhss-2283	203	21	that	that	SCONJ
ajrhss-2283	203	22	sixty	sixty	NUM
ajrhss-2283	203	23	-	-	PUNCT
ajrhss-2283	203	24	five	five	NUM
ajrhss-2283	203	25	(	(	PUNCT
ajrhss-2283	203	26	65	65	NUM
ajrhss-2283	203	27	)	)	PUNCT
ajrhss-2283	203	28	manufacturing	manufacturing	NOUN
ajrhss-2283	203	29	companies	company	NOUN
ajrhss-2283	203	30	are	be	AUX
ajrhss-2283	203	31	quoted	quote	VERB
ajrhss-2283	203	32	.	.	PUNCT
ajrhss-2283	204	1	the	the	DET
ajrhss-2283	204	2	method	method	NOUN
ajrhss-2283	204	3	for	for	ADP
ajrhss-2283	204	4	drawing	draw	VERB
ajrhss-2283	204	5	the	the	DET
ajrhss-2283	204	6	samples	sample	NOUN
ajrhss-2283	204	7	from	from	ADP
ajrhss-2283	204	8	a	a	DET
ajrhss-2283	204	9	population	population	NOUN
ajrhss-2283	204	10	is	be	AUX
ajrhss-2283	204	11	known	know	VERB
ajrhss-2283	204	12	as	as	ADP
ajrhss-2283	204	13	sampling	sample	VERB
ajrhss-2283	204	14	procedure	procedure	NOUN
ajrhss-2283	204	15	,	,	PUNCT
ajrhss-2283	204	16	while	while	SCONJ
ajrhss-2283	204	17	a	a	DET
ajrhss-2283	204	18	sample	sample	NOUN
ajrhss-2283	204	19	is	be	AUX
ajrhss-2283	204	20	precisely	precisely	ADV
ajrhss-2283	204	21	a	a	DET
ajrhss-2283	204	22	part	part	NOUN
ajrhss-2283	204	23	of	of	ADP
ajrhss-2283	204	24	the	the	DET
ajrhss-2283	204	25	population	population	NOUN
ajrhss-2283	204	26	(	(	PUNCT
ajrhss-2283	204	27	asika	asika	NOUN
ajrhss-2283	204	28	,	,	PUNCT
ajrhss-2283	204	29	2010	2010	NUM
ajrhss-2283	204	30	)	)	PUNCT
ajrhss-2283	204	31	.	.	PUNCT
ajrhss-2283	205	1	the	the	DET
ajrhss-2283	205	2	purposive	purposive	ADJ
ajrhss-2283	205	3	sampling	sampling	NOUN
ajrhss-2283	205	4	method	method	NOUN
ajrhss-2283	205	5	under	under	ADP
ajrhss-2283	205	6	the	the	DET
ajrhss-2283	205	7	non	non	ADJ
ajrhss-2283	205	8	-	-	ADJ
ajrhss-2283	205	9	probability	probability	ADJ
ajrhss-2283	205	10	sampling	sampling	NOUN
ajrhss-2283	205	11	was	be	AUX
ajrhss-2283	205	12	applied	apply	VERB
ajrhss-2283	205	13	on	on	ADP
ajrhss-2283	205	14	the	the	DET
ajrhss-2283	205	15	sixty	sixty	NUM
ajrhss-2283	205	16	-	-	PUNCT
ajrhss-2283	205	17	five	five	NUM
ajrhss-2283	205	18	(	(	PUNCT
ajrhss-2283	205	19	65	65	NUM
ajrhss-2283	205	20	)	)	PUNCT
ajrhss-2283	205	21	quoted	quote	VERB
ajrhss-2283	205	22	manufacturing	manufacturing	NOUN
ajrhss-2283	205	23	companies	company	NOUN
ajrhss-2283	205	24	in	in	ADP
ajrhss-2283	205	25	nigeria	nigeria	PROPN
ajrhss-2283	205	26	.	.	PUNCT
ajrhss-2283	206	1	using	use	VERB
ajrhss-2283	206	2	the	the	DET
ajrhss-2283	206	3	purposive	purposive	ADJ
ajrhss-2283	206	4	sampling	sampling	NOUN
ajrhss-2283	206	5	method	method	NOUN
ajrhss-2283	206	6	,	,	PUNCT
ajrhss-2283	206	7	the	the	DET
ajrhss-2283	206	8	quoted	quote	VERB
ajrhss-2283	206	9	manufacturing	manufacturing	NOUN
ajrhss-2283	206	10	companies	company	NOUN
ajrhss-2283	206	11	that	that	PRON
ajrhss-2283	206	12	were	be	AUX
ajrhss-2283	206	13	selected	select	VERB
ajrhss-2283	206	14	under	under	ADP
ajrhss-2283	206	15	this	this	DET
ajrhss-2283	206	16	method	method	NOUN
ajrhss-2283	206	17	are	be	AUX
ajrhss-2283	206	18	those	those	PRON
ajrhss-2283	206	19	that	that	PRON
ajrhss-2283	206	20	have	have	AUX
ajrhss-2283	206	21	fulfilled	fulfil	VERB
ajrhss-2283	206	22	the	the	DET
ajrhss-2283	206	23	cumulative	cumulative	ADJ
ajrhss-2283	206	24	pre	pre	ADJ
ajrhss-2283	206	25	-	-	ADJ
ajrhss-2283	206	26	tax	tax	ADJ
ajrhss-2283	206	27	profits	profit	NOUN
ajrhss-2283	206	28	from	from	ADP
ajrhss-2283	206	29	continuing	continue	VERB
ajrhss-2283	206	30	operations	operation	NOUN
ajrhss-2283	206	31	of	of	ADP
ajrhss-2283	206	32	not	not	PART
ajrhss-2283	206	33	less	less	ADJ
ajrhss-2283	206	34	three	three	NUM
ajrhss-2283	206	35	years	year	NOUN
ajrhss-2283	206	36	and	and	CCONJ
ajrhss-2283	206	37	possesses	possess	VERB
ajrhss-2283	206	38	a	a	DET
ajrhss-2283	206	39	published	publish	VERB
ajrhss-2283	206	40	financial	financial	ADJ
ajrhss-2283	206	41	record	record	NOUN
ajrhss-2283	206	42	.	.	PUNCT
ajrhss-2283	207	1	this	this	PRON
ajrhss-2283	207	2	is	be	AUX
ajrhss-2283	207	3	in	in	ADP
ajrhss-2283	207	4	accordance	accordance	NOUN
ajrhss-2283	207	5	with	with	ADP
ajrhss-2283	207	6	the	the	DET
ajrhss-2283	207	7	listing	listing	NOUN
ajrhss-2283	207	8	requirement	requirement	NOUN
ajrhss-2283	207	9	of	of	ADP
ajrhss-2283	207	10	nigerian	nigerian	ADJ
ajrhss-2283	207	11	stock	stock	NOUN
ajrhss-2283	207	12	exchange	exchange	NOUN
ajrhss-2283	207	13	.	.	PUNCT
ajrhss-2283	208	1	thus	thus	ADV
ajrhss-2283	208	2	,	,	PUNCT
ajrhss-2283	208	3	applying	apply	VERB
ajrhss-2283	208	4	this	this	DET
ajrhss-2283	208	5	condition	condition	NOUN
ajrhss-2283	208	6	a	a	DET
ajrhss-2283	208	7	total	total	NOUN
ajrhss-2283	208	8	of	of	ADP
ajrhss-2283	208	9	56	56	NUM
ajrhss-2283	208	10	firms	firm	NOUN
ajrhss-2283	208	11	are	be	AUX
ajrhss-2283	208	12	determined	determine	VERB
ajrhss-2283	208	13	as	as	ADP
ajrhss-2283	208	14	the	the	DET
ajrhss-2283	208	15	sample	sample	NOUN
ajrhss-2283	208	16	size	size	NOUN
ajrhss-2283	208	17	,	,	PUNCT
ajrhss-2283	208	18	hence	hence	ADV
ajrhss-2283	208	19	the	the	DET
ajrhss-2283	208	20	use	use	NOUN
ajrhss-2283	208	21	of	of	ADP
ajrhss-2283	208	22	taro	taro	NOUN
ajrhss-2283	208	23	yamane	yamane	ADJ
ajrhss-2283	208	24	formula	formula	NOUN
ajrhss-2283	208	25	was	be	AUX
ajrhss-2283	208	26	not	not	PART
ajrhss-2283	208	27	necessary	necessary	ADJ
ajrhss-2283	208	28	.	.	PUNCT
ajrhss-2283	209	1	below	below	ADV
ajrhss-2283	209	2	is	be	AUX
ajrhss-2283	209	3	the	the	DET
ajrhss-2283	209	4	list	list	NOUN
ajrhss-2283	209	5	of	of	ADP
ajrhss-2283	209	6	the	the	DET
ajrhss-2283	209	7	target	target	NOUN
ajrhss-2283	209	8	population	population	NOUN
ajrhss-2283	209	9	for	for	ADP
ajrhss-2283	209	10	this	this	DET
ajrhss-2283	209	11	study	study	NOUN
ajrhss-2283	209	12	.	.	PUNCT
ajrhss-2283	210	1	list	list	NOUN
ajrhss-2283	210	2	of	of	ADP
ajrhss-2283	210	3	quoted	quote	VERB
ajrhss-2283	210	4	manufacturing	manufacturing	NOUN
ajrhss-2283	210	5	firms	firm	NOUN
ajrhss-2283	210	6	in	in	ADP
ajrhss-2283	210	7	nigerian	nigerian	ADJ
ajrhss-2283	210	8	stock	stock	PROPN
ajrhss-2283	210	9	exchange	exchange	PROPN
ajrhss-2283	210	10	a.	a.	PROPN
ajrhss-2283	210	11	alternative	alternative	PROPN
ajrhss-2283	210	12	securities	securities	PROPN
ajrhss-2283	210	13	market	market	NOUN
ajrhss-2283	210	14	(	(	PUNCT
ajrhss-2283	210	15	asem	asem	NOUN
ajrhss-2283	210	16	)	)	PUNCT
ajrhss-2283	210	17	1	1	NUM
ajrhss-2283	210	18	.	.	X
ajrhss-2283	210	19	smart	smart	ADJ
ajrhss-2283	210	20	products	product	NOUN
ajrhss-2283	210	21	nig	nig	PROPN
ajrhss-2283	210	22	.	.	PUNCT
ajrhss-2283	211	1	plc	plc	PROPN
ajrhss-2283	211	2	2	2	NUM
ajrhss-2283	211	3	.	.	PUNCT
ajrhss-2283	211	4	adswitch	adswitch	PROPN
ajrhss-2283	211	5	plc	plc	PROPN
ajrhss-2283	211	6	3	3	NUM
ajrhss-2283	211	7	.	.	PUNCT
ajrhss-2283	212	1	rokana	rokana	PROPN
ajrhss-2283	212	2	industries	industries	PROPN
ajrhss-2283	212	3	plc	plc	PROPN
ajrhss-2283	212	4	b.	b.	PROPN
ajrhss-2283	212	5	agriculture	agriculture	PROPN
ajrhss-2283	212	6	1	1	NUM
ajrhss-2283	212	7	.	.	PUNCT
ajrhss-2283	213	1	ftn	ftn	PROPN
ajrhss-2283	213	2	cocoa	cocoa	PROPN
ajrhss-2283	213	3	processors	processors	PROPN
ajrhss-2283	213	4	plc	plc	PROPN
ajrhss-2283	213	5	2	2	NUM
ajrhss-2283	213	6	.	.	PUNCT
ajrhss-2283	213	7	okomu	okomu	VERB
ajrhss-2283	213	8	oil	oil	PROPN
ajrhss-2283	213	9	palm	palm	PROPN
ajrhss-2283	213	10	plc	plc	PROPN
ajrhss-2283	213	11	3	3	NUM
ajrhss-2283	213	12	.	.	PUNCT
ajrhss-2283	214	1	livestock	livestock	NOUN
ajrhss-2283	214	2	feeds	feeds	PROPN
ajrhss-2283	214	3	plc	plc	PROPN
ajrhss-2283	214	4	c.	c.	PROPN
ajrhss-2283	214	5	conglomerates	conglomerates	PROPN
ajrhss-2283	214	6	1	1	NUM
ajrhss-2283	214	7	.	.	PUNCT
ajrhss-2283	214	8	uacn	uacn	PROPN
ajrhss-2283	214	9	plc	plc	PROPN
ajrhss-2283	214	10	d.	d.	PROPN
ajrhss-2283	214	11	consumer	consumer	NOUN
ajrhss-2283	214	12	goods	good	NOUN
ajrhss-2283	214	13	1	1	NUM
ajrhss-2283	214	14	.	.	PUNCT
ajrhss-2283	214	15	dn	dn	PROPN
ajrhss-2283	214	16	tyre	tyre	PROPN
ajrhss-2283	214	17	&	&	CCONJ
ajrhss-2283	214	18	rubber	rubber	PROPN
ajrhss-2283	214	19	plc	plc	PROPN
ajrhss-2283	214	20	2	2	NUM
ajrhss-2283	214	21	.	.	PUNCT
ajrhss-2283	215	1	champion	champion	NOUN
ajrhss-2283	215	2	breweries	breweries	PROPN
ajrhss-2283	215	3	plc	plc	PROPN
ajrhss-2283	215	4	3	3	NUM
ajrhss-2283	215	5	.	.	PUNCT
ajrhss-2283	215	6	golden	golden	ADJ
ajrhss-2283	215	7	guinea	guinea	PROPN
ajrhss-2283	215	8	breweries	breweries	PROPN
ajrhss-2283	215	9	plc	plc	PROPN
ajrhss-2283	215	10	4	4	NUM
ajrhss-2283	215	11	.	.	PUNCT
ajrhss-2283	216	1	guinness	guinness	PROPN
ajrhss-2283	216	2	nigeria	nigeria	PROPN
ajrhss-2283	216	3	plc	plc	PROPN
ajrhss-2283	216	4	5	5	NUM
ajrhss-2283	216	5	.	.	PUNCT
ajrhss-2283	216	6	international	international	PROPN
ajrhss-2283	216	7	breweries	breweries	PROPN
ajrhss-2283	216	8	plc	plc	PROPN
ajrhss-2283	216	9	6	6	NUM
ajrhss-2283	216	10	.	.	PUNCT
ajrhss-2283	217	1	jos	jos	PROPN
ajrhss-2283	217	2	international	international	PROPN
ajrhss-2283	217	3	breweries	breweries	PROPN
ajrhss-2283	217	4	plc	plc	PROPN
ajrhss-2283	217	5	7	7	NUM
ajrhss-2283	217	6	.	.	PUNCT
ajrhss-2283	218	1	nigerian	nigerian	PROPN
ajrhss-2283	218	2	breweries	breweries	PROPN
ajrhss-2283	218	3	plc	plc	PROPN
ajrhss-2283	218	4	8	8	NUM
ajrhss-2283	218	5	.	.	PUNCT
ajrhss-2283	219	1	premier	premier	PROPN
ajrhss-2283	219	2	breweries	breweries	PROPN
ajrhss-2283	219	3	plc	plc	PROPN
ajrhss-2283	219	4	9	9	NUM
ajrhss-2283	219	5	.	.	PUNCT
ajrhss-2283	220	1	7up	7up	ADJ
ajrhss-2283	220	2	bottling	bottle	VERB
ajrhss-2283	220	3	company	company	NOUN
ajrhss-2283	220	4	plc	plc	PROPN
ajrhss-2283	220	5	10	10	NUM
ajrhss-2283	220	6	.	.	PUNCT
ajrhss-2283	221	1	dangote	dangote	VERB
ajrhss-2283	221	2	flour	flour	NOUN
ajrhss-2283	221	3	mills	mills	PROPN
ajrhss-2283	221	4	plc	plc	PROPN
ajrhss-2283	221	5	11	11	NUM
ajrhss-2283	221	6	.	.	PUNCT
ajrhss-2283	222	1	dangote	dangote	NOUN
ajrhss-2283	222	2	sugar	sugar	PROPN
ajrhss-2283	222	3	refinery	refinery	PROPN
ajrhss-2283	222	4	plc	plc	PROPN
ajrhss-2283	222	5	12	12	NUM
ajrhss-2283	222	6	.	.	PUNCT
ajrhss-2283	223	1	flour	flour	NOUN
ajrhss-2283	223	2	mills	mills	PROPN
ajrhss-2283	223	3	plc	plc	PROPN
ajrhss-2283	223	4	13	13	NUM
ajrhss-2283	223	5	.	.	PUNCT
ajrhss-2283	224	1	honeywell	honeywell	NOUN
ajrhss-2283	224	2	flour	flour	NOUN
ajrhss-2283	224	3	mills	mills	PROPN
ajrhss-2283	224	4	plc	plc	PROPN
ajrhss-2283	224	5	14	14	NUM
ajrhss-2283	224	6	.	.	PUNCT
ajrhss-2283	225	1	national	national	ADJ
ajrhss-2283	225	2	salt	salt	PROPN
ajrhss-2283	225	3	company	company	PROPN
ajrhss-2283	225	4	of	of	ADP
ajrhss-2283	225	5	nigeria	nigeria	PROPN
ajrhss-2283	225	6	plc	plc	PROPN
ajrhss-2283	225	7	15	15	NUM
ajrhss-2283	225	8	.	.	PUNCT
ajrhss-2283	226	1	northern	northern	PROPN
ajrhss-2283	226	2	nigeria	nigeria	PROPN
ajrhss-2283	226	3	flour	flour	NOUN
ajrhss-2283	226	4	mills	mills	PROPN
ajrhss-2283	226	5	plc	plc	PROPN
ajrhss-2283	226	6	16	16	NUM
ajrhss-2283	226	7	.	.	PUNCT
ajrhss-2283	227	1	union	union	NOUN
ajrhss-2283	227	2	dicon	dicon	PROPN
ajrhss-2283	227	3	salt	salt	PROPN
ajrhss-2283	227	4	plc	plc	PROPN
ajrhss-2283	227	5	17	17	NUM
ajrhss-2283	227	6	.	.	PUNCT
ajrhss-2283	228	1	utc	utc	PROPN
ajrhss-2283	228	2	nigeria	nigeria	PROPN
ajrhss-2283	228	3	plc	plc	PROPN
ajrhss-2283	228	4	18	18	NUM
ajrhss-2283	228	5	.	.	PUNCT
ajrhss-2283	229	1	cadbury	cadbury	PROPN
ajrhss-2283	229	2	nigeria	nigeria	PROPN
ajrhss-2283	229	3	plc	plc	PROPN
ajrhss-2283	229	4	19	19	NUM
ajrhss-2283	229	5	.	.	PUNCT
ajrhss-2283	230	1	nestle	nestle	PROPN
ajrhss-2283	230	2	nigeria	nigeria	PROPN
ajrhss-2283	230	3	plc	plc	PROPN
ajrhss-2283	230	4	20	20	NUM
ajrhss-2283	230	5	.	.	PUNCT
ajrhss-2283	231	1	nigerian	nigerian	PROPN
ajrhss-2283	231	2	enamelware	enamelware	PROPN
ajrhss-2283	231	3	plc	plc	PROPN
ajrhss-2283	231	4	21	21	NUM
ajrhss-2283	231	5	.	.	PUNCT
ajrhss-2283	231	6	vita	vita	PROPN
ajrhss-2283	231	7	foam	foam	PROPN
ajrhss-2283	231	8	plc	plc	PROPN
ajrhss-2283	231	9	22	22	NUM
ajrhss-2283	231	10	.	.	PUNCT
ajrhss-2283	232	1	pz	pz	PROPN
ajrhss-2283	232	2	cussons	cussons	PROPN
ajrhss-2283	232	3	nigeria	nigeria	PROPN
ajrhss-2283	232	4	plc	plc	PROPN
ajrhss-2283	232	5	23	23	NUM
ajrhss-2283	232	6	.	.	PUNCT
ajrhss-2283	233	1	uniliver	uniliver	PROPN
ajrhss-2283	233	2	nigeria	nigeria	PROPN
ajrhss-2283	233	3	plc	plc	PROPN
ajrhss-2283	233	4	e.	e.	PROPN
ajrhss-2283	233	5	health	health	PROPN
ajrhss-2283	233	6	care	care	PROPN
ajrhss-2283	233	7	1	1	NUM
ajrhss-2283	233	8	.	.	PUNCT
ajrhss-2283	233	9	morrison	morrison	PROPN
ajrhss-2283	233	10	industries	industries	PROPN
ajrhss-2283	233	11	plc	plc	PROPN
ajrhss-2283	233	12	2	2	NUM
ajrhss-2283	233	13	.	.	PUNCT
ajrhss-2283	234	1	evans	evans	PROPN
ajrhss-2283	234	2	medicals	medicals	PROPN
ajrhss-2283	234	3	plc	plc	PROPN
ajrhss-2283	234	4	3	3	NUM
ajrhss-2283	234	5	.	.	PUNCT
ajrhss-2283	234	6	fidson	fidson	PROPN
ajrhss-2283	234	7	healthcare	healthcare	PROPN
ajrhss-2283	234	8	plc	plc	PROPN
ajrhss-2283	234	9	4	4	NUM
ajrhss-2283	234	10	.	.	PUNCT
ajrhss-2283	234	11	glaxosmithkline	glaxosmithkline	PROPN
ajrhss-2283	234	12	consumers	consumer	NOUN
ajrhss-2283	234	13	nig	nig	PROPN
ajrhss-2283	234	14	.	.	PUNCT
ajrhss-2283	235	1	plc	plc	PROPN
ajrhss-2283	235	2	5	5	NUM
ajrhss-2283	235	3	.	.	PUNCT
ajrhss-2283	236	1	may	may	PROPN
ajrhss-2283	236	2	&	&	CCONJ
ajrhss-2283	236	3	baker	baker	PROPN
ajrhss-2283	236	4	nigeria	nigeria	PROPN
ajrhss-2283	236	5	plc	plc	PROPN
ajrhss-2283	236	6	6	6	NUM
ajrhss-2283	236	7	.	.	PUNCT
ajrhss-2283	237	1	neimeth	neimeth	PROPN
ajrhss-2283	237	2	international	international	PROPN
ajrhss-2283	237	3	pharmaceutical	pharmaceutical	PROPN
ajrhss-2283	237	4	plc	plc	PROPN
ajrhss-2283	237	5	7	7	NUM
ajrhss-2283	237	6	.	.	PUNCT
ajrhss-2283	237	7	pharma	pharma	PROPN
ajrhss-2283	237	8	deko	deko	PROPN
ajrhss-2283	237	9	plc	plc	PROPN
ajrhss-2283	237	10	f.	f.	PROPN
ajrhss-2283	237	11	industrial	industrial	PROPN
ajrhss-2283	237	12	goods	good	NOUN
ajrhss-2283	237	13	1	1	NUM
ajrhss-2283	237	14	.	.	PUNCT
ajrhss-2283	238	1	african	african	PROPN
ajrhss-2283	238	2	paints	paints	PROPN
ajrhss-2283	238	3	plc	plc	PROPN
ajrhss-2283	238	4	2	2	NUM
ajrhss-2283	238	5	.	.	PUNCT
ajrhss-2283	238	6	ashaka	ashaka	PROPN
ajrhss-2283	238	7	cement	cement	PROPN
ajrhss-2283	238	8	plc	plc	PROPN
ajrhss-2283	238	9	3	3	NUM
ajrhss-2283	238	10	.	.	PUNCT
ajrhss-2283	239	1	berger	berger	PROPN
ajrhss-2283	239	2	paints	paints	PROPN
ajrhss-2283	239	3	plc	plc	PROPN
ajrhss-2283	239	4	4	4	NUM
ajrhss-2283	239	5	.	.	PUNCT
ajrhss-2283	239	6	chemicals	chemical	NOUN
ajrhss-2283	239	7	&	&	CCONJ
ajrhss-2283	239	8	allied	allied	PROPN
ajrhss-2283	239	9	products	products	PROPN
ajrhss-2283	239	10	plc	plc	PROPN
ajrhss-2283	239	11	5	5	NUM
ajrhss-2283	239	12	.	.	PUNCT
ajrhss-2283	239	13	cement	cement	NOUN
ajrhss-2283	239	14	coy	coy	NOUN
ajrhss-2283	239	15	.	.	PROPN
ajrhss-2283	239	16	of	of	ADP
ajrhss-2283	239	17	norther	norther	PROPN
ajrhss-2283	239	18	nigeria	nigeria	PROPN
ajrhss-2283	239	19	plc	plc	PROPN
ajrhss-2283	239	20	6	6	NUM
ajrhss-2283	239	21	.	.	PUNCT
ajrhss-2283	240	1	dangote	dangote	PROPN
ajrhss-2283	240	2	cement	cement	PROPN
ajrhss-2283	240	3	plc	plc	PROPN
ajrhss-2283	240	4	7	7	NUM
ajrhss-2283	240	5	.	.	PUNCT
ajrhss-2283	240	6	dn	dn	PROPN
ajrhss-2283	240	7	meyer	meyer	PROPN
ajrhss-2283	240	8	plc	plc	PROPN
ajrhss-2283	240	9	8	8	NUM
ajrhss-2283	240	10	.	.	PUNCT
ajrhss-2283	241	1	1st	1st	PROPN
ajrhss-2283	241	2	aluminium	aluminium	PROPN
ajrhss-2283	241	3	plc	plc	PROPN
ajrhss-2283	241	4	9	9	NUM
ajrhss-2283	241	5	.	.	PUNCT
ajrhss-2283	241	6	int’l	int’l	PRON
ajrhss-2283	241	7	paint	paint	PROPN
ajrhss-2283	241	8	west	west	PROPN
ajrhss-2283	241	9	africal	africal	PROPN
ajrhss-2283	241	10	plc	plc	PROPN
ajrhss-2283	241	11	(	(	PUNCT
ajrhss-2283	241	12	ipwa	ipwa	NOUN
ajrhss-2283	241	13	)	)	PUNCT
ajrhss-2283	241	14	10	10	NUM
ajrhss-2283	241	15	.	.	PUNCT
ajrhss-2283	242	1	paint	paint	NOUN
ajrhss-2283	242	2	&	&	CCONJ
ajrhss-2283	242	3	coatings	coating	NOUN
ajrhss-2283	242	4	manufacturering	manufacturere	VERB
ajrhss-2283	242	5	nig	nig	PROPN
ajrhss-2283	242	6	.	.	PUNCT
ajrhss-2283	242	7	plc	plc	PROPN
ajrhss-2283	242	8	11	11	NUM
ajrhss-2283	242	9	.	.	PUNCT
ajrhss-2283	243	1	portland	portland	PROPN
ajrhss-2283	243	2	paints	paints	PROPN
ajrhss-2283	243	3	&	&	CCONJ
ajrhss-2283	243	4	products	products	PROPN
ajrhss-2283	243	5	plc	plc	PROPN
ajrhss-2283	243	6	12	12	NUM
ajrhss-2283	243	7	.	.	PUNCT
ajrhss-2283	244	1	premier	premier	PROPN
ajrhss-2283	244	2	paints	paints	PROPN
ajrhss-2283	244	3	plc	plc	PROPN
ajrhss-2283	244	4	13	13	NUM
ajrhss-2283	244	5	.	.	PUNCT
ajrhss-2283	245	1	lafarge	lafarge	PROPN
ajrhss-2283	245	2	wapco	wapco	PROPN
ajrhss-2283	245	3	plc	plc	PROPN
ajrhss-2283	245	4	14	14	NUM
ajrhss-2283	245	5	.	.	PUNCT
ajrhss-2283	246	1	cutix	cutix	PROPN
ajrhss-2283	246	2	plc	plc	PROPN
ajrhss-2283	246	3	15	15	NUM
ajrhss-2283	246	4	.	.	PUNCT
ajrhss-2283	247	1	nigeria	nigeria	PROPN
ajrhss-2283	247	2	wire	wire	PROPN
ajrhss-2283	247	3	&	&	CCONJ
ajrhss-2283	247	4	cable	cable	PROPN
ajrhss-2283	247	5	plc	plc	PROPN
ajrhss-2283	247	6	american	american	PROPN
ajrhss-2283	247	7	journal	journal	PROPN
ajrhss-2283	247	8	of	of	ADP
ajrhss-2283	247	9	research	research	NOUN
ajrhss-2283	247	10	in	in	ADP
ajrhss-2283	247	11	humanities	humanity	NOUN
ajrhss-2283	247	12	and	and	CCONJ
ajrhss-2283	247	13	social	social	ADJ
ajrhss-2283	247	14	sciences	science	NOUN
ajrhss-2283	247	15	volume	volume	NOUN
ajrhss-2283	247	16	26	26	NUM
ajrhss-2283	247	17	july	july	PROPN
ajrhss-2283	247	18	2024	2024	NUM
ajrhss-2283	247	19	p	p	NOUN
ajrhss-2283	247	20	a	a	PRON
ajrhss-2283	247	21	g	g	NOUN
ajrhss-2283	247	22	e	e	NOUN
ajrhss-2283	248	1	|	|	ADV
ajrhss-2283	248	2	82	82	NUM
ajrhss-2283	248	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	248	4	16	16	NUM
ajrhss-2283	248	5	.	.	PUNCT
ajrhss-2283	249	1	avon	avon	PROPN
ajrhss-2283	249	2	crowncaps	crowncaps	PROPN
ajrhss-2283	249	3	&	&	CCONJ
ajrhss-2283	249	4	containers	containers	PROPN
ajrhss-2283	249	5	plc	plc	PROPN
ajrhss-2283	249	6	17	17	NUM
ajrhss-2283	249	7	.	.	PUNCT
ajrhss-2283	250	1	beta	beta	ADJ
ajrhss-2283	250	2	glass	glass	NOUN
ajrhss-2283	250	3	coy	coy	ADJ
ajrhss-2283	250	4	.	.	PUNCT
ajrhss-2283	250	5	plc	plc	PROPN
ajrhss-2283	250	6	18	18	NUM
ajrhss-2283	250	7	.	.	PUNCT
ajrhss-2283	251	1	poly	poly	ADJ
ajrhss-2283	251	2	products	product	NOUN
ajrhss-2283	251	3	nigeria	nigeria	PROPN
ajrhss-2283	251	4	plc	plc	PROPN
ajrhss-2283	251	5	19	19	NUM
ajrhss-2283	251	6	.	.	PUNCT
ajrhss-2283	251	7	bagco	bagco	PROPN
ajrhss-2283	251	8	bags	bags	PROPN
ajrhss-2283	251	9	plc	plc	PROPN
ajrhss-2283	251	10	20	20	NUM
ajrhss-2283	251	11	.	.	PUNCT
ajrhss-2283	252	1	greif	greif	PROPN
ajrhss-2283	252	2	nigeria	nigeria	PROPN
ajrhss-2283	252	3	plc	plc	PROPN
ajrhss-2283	252	4	21	21	NUM
ajrhss-2283	252	5	.	.	PUNCT
ajrhss-2283	253	1	west	west	ADJ
ajrhss-2283	253	2	african	african	ADJ
ajrhss-2283	253	3	glass	glass	PROPN
ajrhss-2283	253	4	industr	industr	PROPN
ajrhss-2283	253	5	plc	plc	PROPN
ajrhss-2283	253	6	22	22	NUM
ajrhss-2283	253	7	.	.	PUNCT
ajrhss-2283	254	1	nigeria	nigeria	PROPN
ajrhss-2283	254	2	ropes	ropes	PROPN
ajrhss-2283	254	3	plc	plc	PROPN
ajrhss-2283	254	4	g.	g.	PROPN
ajrhss-2283	254	5	natural	natural	ADJ
ajrhss-2283	254	6	resources	resource	NOUN
ajrhss-2283	254	7	1	1	NUM
ajrhss-2283	254	8	.	.	PUNCT
ajrhss-2283	254	9	aluminium	aluminium	NOUN
ajrhss-2283	254	10	extrusion	extrusion	NOUN
ajrhss-2283	254	11	industry	industry	NOUN
ajrhss-2283	254	12	plc	plc	PROPN
ajrhss-2283	254	13	2	2	NUM
ajrhss-2283	254	14	.	.	PUNCT
ajrhss-2283	254	15	alumaco	alumaco	PROPN
ajrhss-2283	254	16	plc	plc	PROPN
ajrhss-2283	254	17	3	3	NUM
ajrhss-2283	254	18	.	.	PUNCT
ajrhss-2283	255	1	thomas	thomas	PROPN
ajrhss-2283	255	2	wyatt	wyatt	PROPN
ajrhss-2283	255	3	nigeria	nigeria	PROPN
ajrhss-2283	255	4	plc	plc	PROPN
ajrhss-2283	255	5	h.	h.	PROPN
ajrhss-2283	255	6	services	services	PROPN
ajrhss-2283	255	7	1	1	NUM
ajrhss-2283	255	8	.	.	PUNCT
ajrhss-2283	255	9	academy	academy	PROPN
ajrhss-2283	255	10	press	press	PROPN
ajrhss-2283	255	11	plc	plc	PROPN
ajrhss-2283	255	12	2	2	NUM
ajrhss-2283	255	13	.	.	PUNCT
ajrhss-2283	255	14	learn	learn	VERB
ajrhss-2283	255	15	africa	africa	PROPN
ajrhss-2283	255	16	plc	plc	PROPN
ajrhss-2283	255	17	3	3	PROPN
ajrhss-2283	255	18	.	.	PUNCT
ajrhss-2283	256	1	university	university	NOUN
ajrhss-2283	256	2	press	press	PROPN
ajrhss-2283	256	3	plc	plc	PROPN
ajrhss-2283	256	4	data	data	PROPN
ajrhss-2283	256	5	collection	collection	NOUN
ajrhss-2283	256	6	method	method	NOUN
ajrhss-2283	256	7	:	:	PUNCT
ajrhss-2283	256	8	the	the	DET
ajrhss-2283	256	9	secondary	secondary	ADJ
ajrhss-2283	256	10	source	source	NOUN
ajrhss-2283	256	11	of	of	ADP
ajrhss-2283	256	12	data	data	NOUN
ajrhss-2283	256	13	collection	collection	NOUN
ajrhss-2283	256	14	method	method	NOUN
ajrhss-2283	256	15	was	be	AUX
ajrhss-2283	256	16	used	use	VERB
ajrhss-2283	256	17	for	for	ADP
ajrhss-2283	256	18	this	this	DET
ajrhss-2283	256	19	research	research	NOUN
ajrhss-2283	256	20	.	.	PUNCT
ajrhss-2283	257	1	the	the	DET
ajrhss-2283	257	2	source	source	NOUN
ajrhss-2283	257	3	of	of	ADP
ajrhss-2283	257	4	this	this	DET
ajrhss-2283	257	5	type	type	NOUN
ajrhss-2283	257	6	of	of	ADP
ajrhss-2283	257	7	data	data	NOUN
ajrhss-2283	257	8	is	be	AUX
ajrhss-2283	257	9	the	the	DET
ajrhss-2283	257	10	published	publish	VERB
ajrhss-2283	257	11	annual	annual	ADJ
ajrhss-2283	257	12	financial	financial	ADJ
ajrhss-2283	257	13	statements	statement	NOUN
ajrhss-2283	257	14	of	of	ADP
ajrhss-2283	257	15	the	the	DET
ajrhss-2283	257	16	56	56	NUM
ajrhss-2283	257	17	quoted	quote	VERB
ajrhss-2283	257	18	manufacturing	manufacturing	NOUN
ajrhss-2283	257	19	firms	firm	NOUN
ajrhss-2283	257	20	in	in	ADP
ajrhss-2283	257	21	nigeria	nigeria	PRON
ajrhss-2283	257	22	between	between	ADP
ajrhss-2283	257	23	2010	2010	NUM
ajrhss-2283	257	24	to	to	ADP
ajrhss-2283	257	25	2022	2022	NUM
ajrhss-2283	257	26	.	.	PUNCT
ajrhss-2283	258	1	the	the	DET
ajrhss-2283	258	2	56	56	NUM
ajrhss-2283	258	3	quoted	quote	VERB
ajrhss-2283	258	4	firms	firm	NOUN
ajrhss-2283	258	5	investigated	investigate	VERB
ajrhss-2283	258	6	under	under	ADP
ajrhss-2283	258	7	a	a	DET
ajrhss-2283	258	8	period	period	NOUN
ajrhss-2283	258	9	of	of	ADP
ajrhss-2283	258	10	13	13	NUM
ajrhss-2283	258	11	years	year	NOUN
ajrhss-2283	258	12	formed	form	VERB
ajrhss-2283	258	13	a	a	DET
ajrhss-2283	258	14	panel	panel	NOUN
ajrhss-2283	258	15	research	research	NOUN
ajrhss-2283	258	16	study	study	NOUN
ajrhss-2283	258	17	for	for	ADP
ajrhss-2283	258	18	728	728	NUM
ajrhss-2283	258	19	observations	observation	NOUN
ajrhss-2283	258	20	.	.	PUNCT
ajrhss-2283	259	1	while	while	SCONJ
ajrhss-2283	259	2	the	the	DET
ajrhss-2283	259	3	data	datum	NOUN
ajrhss-2283	259	4	for	for	ADP
ajrhss-2283	259	5	the	the	DET
ajrhss-2283	259	6	moderator	moderator	NOUN
ajrhss-2283	259	7	variable	variable	NOUN
ajrhss-2283	259	8	was	be	AUX
ajrhss-2283	259	9	sourced	source	VERB
ajrhss-2283	259	10	using	use	VERB
ajrhss-2283	259	11	the	the	DET
ajrhss-2283	259	12	binary	binary	ADJ
ajrhss-2283	259	13	method	method	NOUN
ajrhss-2283	259	14	.	.	PUNCT
ajrhss-2283	260	1	operational	operational	ADJ
ajrhss-2283	260	2	measures	measure	NOUN
ajrhss-2283	260	3	of	of	ADP
ajrhss-2283	260	4	variables	variable	NOUN
ajrhss-2283	260	5	three	three	NUM
ajrhss-2283	260	6	variables	variable	NOUN
ajrhss-2283	260	7	,	,	PUNCT
ajrhss-2283	260	8	namely	namely	ADV
ajrhss-2283	260	9	;	;	PUNCT
ajrhss-2283	260	10	predictor	predictor	NOUN
ajrhss-2283	260	11	,	,	PUNCT
ajrhss-2283	260	12	criterion	criterion	NOUN
ajrhss-2283	260	13	and	and	CCONJ
ajrhss-2283	260	14	moderator	moderator	NOUN
ajrhss-2283	260	15	variables	variable	NOUN
ajrhss-2283	260	16	formed	form	VERB
ajrhss-2283	260	17	the	the	DET
ajrhss-2283	260	18	domain	domain	NOUN
ajrhss-2283	260	19	of	of	ADP
ajrhss-2283	260	20	investigation	investigation	NOUN
ajrhss-2283	260	21	for	for	ADP
ajrhss-2283	260	22	this	this	DET
ajrhss-2283	260	23	study	study	NOUN
ajrhss-2283	260	24	.	.	PUNCT
ajrhss-2283	261	1	predictor	predictor	NOUN
ajrhss-2283	261	2	variable	variable	ADJ
ajrhss-2283	261	3	corporate	corporate	ADJ
ajrhss-2283	261	4	governance	governance	NOUN
ajrhss-2283	261	5	mechanism	mechanism	NOUN
ajrhss-2283	261	6	(	(	PUNCT
ajrhss-2283	261	7	cgm	cgm	NOUN
ajrhss-2283	261	8	)	)	PUNCT
ajrhss-2283	261	9	was	be	AUX
ajrhss-2283	261	10	used	use	VERB
ajrhss-2283	261	11	as	as	ADP
ajrhss-2283	261	12	the	the	DET
ajrhss-2283	261	13	predictor	predictor	NOUN
ajrhss-2283	261	14	variable	variable	NOUN
ajrhss-2283	261	15	.	.	PUNCT
ajrhss-2283	262	1	three	three	NUM
ajrhss-2283	262	2	dimensions	dimension	NOUN
ajrhss-2283	262	3	of	of	ADP
ajrhss-2283	262	4	study	study	NOUN
ajrhss-2283	262	5	are	be	AUX
ajrhss-2283	262	6	applied	apply	VERB
ajrhss-2283	262	7	as	as	SCONJ
ajrhss-2283	262	8	follows	follow	VERB
ajrhss-2283	262	9	:	:	PUNCT
ajrhss-2283	262	10	board	board	NOUN
ajrhss-2283	262	11	of	of	ADP
ajrhss-2283	262	12	directors	director	NOUN
ajrhss-2283	262	13	’	’	PART
ajrhss-2283	262	14	independence	independence	NOUN
ajrhss-2283	262	15	(	(	PUNCT
ajrhss-2283	262	16	bdi	bdi	PROPN
ajrhss-2283	262	17	)	)	PUNCT
ajrhss-2283	262	18	,	,	PUNCT
ajrhss-2283	262	19	internal	internal	ADJ
ajrhss-2283	262	20	audit	audit	NOUN
ajrhss-2283	262	21	quality	quality	NOUN
ajrhss-2283	262	22	(	(	PUNCT
ajrhss-2283	262	23	iaq	iaq	NOUN
ajrhss-2283	262	24	)	)	PUNCT
ajrhss-2283	262	25	and	and	CCONJ
ajrhss-2283	262	26	auditor	auditor	NOUN
ajrhss-2283	262	27	independence	independence	NOUN
ajrhss-2283	262	28	(	(	PUNCT
ajrhss-2283	262	29	aui	aui	PROPN
ajrhss-2283	262	30	)	)	PUNCT
ajrhss-2283	262	31	.	.	PUNCT
ajrhss-2283	263	1	board	board	NOUN
ajrhss-2283	263	2	of	of	ADP
ajrhss-2283	263	3	directors	director	NOUN
ajrhss-2283	263	4	’	’	PART
ajrhss-2283	263	5	independence	independence	NOUN
ajrhss-2283	263	6	(	(	PUNCT
ajrhss-2283	263	7	bdi	bdi	PROPN
ajrhss-2283	263	8	):	):	PUNCT
ajrhss-2283	263	9	the	the	DET
ajrhss-2283	263	10	natural	natural	ADJ
ajrhss-2283	263	11	logarithm	logarithm	NOUN
ajrhss-2283	263	12	for	for	ADP
ajrhss-2283	263	13	board	board	NOUN
ajrhss-2283	263	14	of	of	ADP
ajrhss-2283	263	15	directors	director	NOUN
ajrhss-2283	263	16	’	’	PART
ajrhss-2283	263	17	independence	independence	NOUN
ajrhss-2283	263	18	was	be	AUX
ajrhss-2283	263	19	measured	measure	VERB
ajrhss-2283	263	20	as	as	ADP
ajrhss-2283	263	21	the	the	DET
ajrhss-2283	263	22	percentage	percentage	NOUN
ajrhss-2283	263	23	of	of	ADP
ajrhss-2283	263	24	independent	independent	ADJ
ajrhss-2283	263	25	non	non	ADJ
ajrhss-2283	263	26	-	-	ADJ
ajrhss-2283	263	27	executive	executive	ADJ
ajrhss-2283	263	28	directors	director	NOUN
ajrhss-2283	263	29	on	on	ADP
ajrhss-2283	263	30	the	the	DET
ajrhss-2283	263	31	board	board	NOUN
ajrhss-2283	263	32	to	to	ADP
ajrhss-2283	263	33	the	the	DET
ajrhss-2283	263	34	board	board	NOUN
ajrhss-2283	263	35	size	size	NOUN
ajrhss-2283	263	36	or	or	CCONJ
ajrhss-2283	263	37	to	to	ADP
ajrhss-2283	263	38	the	the	DET
ajrhss-2283	263	39	total	total	ADJ
ajrhss-2283	263	40	number	number	NOUN
ajrhss-2283	263	41	of	of	ADP
ajrhss-2283	263	42	directors	director	NOUN
ajrhss-2283	263	43	in	in	ADP
ajrhss-2283	263	44	a	a	DET
ajrhss-2283	263	45	given	give	VERB
ajrhss-2283	263	46	quoted	quote	VERB
ajrhss-2283	263	47	manufacturing	manufacturing	NOUN
ajrhss-2283	263	48	companies	company	NOUN
ajrhss-2283	263	49	.	.	PUNCT
ajrhss-2283	264	1	thus	thus	ADV
ajrhss-2283	264	2	,	,	PUNCT
ajrhss-2283	264	3	the	the	DET
ajrhss-2283	264	4	figure	figure	NOUN
ajrhss-2283	264	5	for	for	ADP
ajrhss-2283	264	6	percentage	percentage	NOUN
ajrhss-2283	264	7	of	of	ADP
ajrhss-2283	264	8	independent	independent	ADJ
ajrhss-2283	264	9	non	non	ADJ
ajrhss-2283	264	10	-	-	ADJ
ajrhss-2283	264	11	executive	executive	ADJ
ajrhss-2283	264	12	directors	director	NOUN
ajrhss-2283	264	13	on	on	ADP
ajrhss-2283	264	14	the	the	DET
ajrhss-2283	264	15	board	board	NOUN
ajrhss-2283	264	16	was	be	AUX
ajrhss-2283	264	17	obtained	obtain	VERB
ajrhss-2283	264	18	from	from	ADP
ajrhss-2283	264	19	the	the	DET
ajrhss-2283	264	20	published	publish	VERB
ajrhss-2283	264	21	annual	annual	ADJ
ajrhss-2283	264	22	financial	financial	ADJ
ajrhss-2283	264	23	statements	statement	NOUN
ajrhss-2283	264	24	of	of	ADP
ajrhss-2283	264	25	quoted	quote	VERB
ajrhss-2283	264	26	manufacturing	manufacturing	NOUN
ajrhss-2283	264	27	companies	company	NOUN
ajrhss-2283	264	28	in	in	ADP
ajrhss-2283	264	29	nigeria	nigeria	PROPN
ajrhss-2283	264	30	from	from	ADP
ajrhss-2283	264	31	2010	2010	NUM
ajrhss-2283	264	32	to	to	ADP
ajrhss-2283	264	33	2022	2022	NUM
ajrhss-2283	264	34	.	.	PUNCT
ajrhss-2283	265	1	in	in	ADP
ajrhss-2283	265	2	the	the	DET
ajrhss-2283	265	3	published	publish	VERB
ajrhss-2283	265	4	annual	annual	ADJ
ajrhss-2283	265	5	financial	financial	ADJ
ajrhss-2283	265	6	statements	statement	NOUN
ajrhss-2283	265	7	,	,	PUNCT
ajrhss-2283	265	8	percentage	percentage	NOUN
ajrhss-2283	265	9	of	of	ADP
ajrhss-2283	265	10	non	non	ADJ
ajrhss-2283	265	11	-	-	ADJ
ajrhss-2283	265	12	executive	executive	ADJ
ajrhss-2283	265	13	directors	director	NOUN
ajrhss-2283	265	14	were	be	AUX
ajrhss-2283	265	15	contained	contain	VERB
ajrhss-2283	265	16	under	under	ADP
ajrhss-2283	265	17	directors	director	NOUN
ajrhss-2283	265	18	’	'	PUNCT
ajrhss-2283	265	19	“	"	PUNCT
ajrhss-2283	265	20	report	report	NOUN
ajrhss-2283	265	21	”	"	PUNCT
ajrhss-2283	265	22	for	for	ADP
ajrhss-2283	265	23	various	various	ADJ
ajrhss-2283	265	24	years	year	NOUN
ajrhss-2283	265	25	.	.	PUNCT
ajrhss-2283	266	1	past	past	ADJ
ajrhss-2283	266	2	empirical	empirical	ADJ
ajrhss-2283	266	3	studi	studi	PROPN
ajrhss-2283	266	4	such	such	ADJ
ajrhss-2283	266	5	xie	xie	PROPN
ajrhss-2283	266	6	,	,	PUNCT
ajrhss-2283	266	7	et	et	PROPN
ajrhss-2283	266	8	al	al	PROPN
ajrhss-2283	266	9	.	.	PUNCT
ajrhss-2283	267	1	(	(	PUNCT
ajrhss-2283	267	2	2003	2003	NUM
ajrhss-2283	267	3	)	)	PUNCT
ajrhss-2283	267	4	also	also	ADV
ajrhss-2283	267	5	support	support	VERB
ajrhss-2283	267	6	the	the	DET
ajrhss-2283	267	7	use	use	NOUN
ajrhss-2283	267	8	of	of	ADP
ajrhss-2283	267	9	percentage	percentage	NOUN
ajrhss-2283	267	10	independent	independent	ADJ
ajrhss-2283	267	11	non	non	ADJ
ajrhss-2283	267	12	-	-	ADJ
ajrhss-2283	267	13	executive	executive	ADJ
ajrhss-2283	267	14	directors	director	NOUN
ajrhss-2283	267	15	as	as	ADP
ajrhss-2283	267	16	a	a	DET
ajrhss-2283	267	17	measure	measure	NOUN
ajrhss-2283	267	18	of	of	ADP
ajrhss-2283	267	19	board	board	NOUN
ajrhss-2283	267	20	of	of	ADP
ajrhss-2283	267	21	directors	director	NOUN
ajrhss-2283	267	22	’	'	PUNCT
ajrhss-2283	267	23	independence	independence	NOUN
ajrhss-2283	267	24	.	.	PUNCT
ajrhss-2283	268	1	auditor	auditor	NOUN
ajrhss-2283	268	2	independence	independence	NOUN
ajrhss-2283	268	3	(	(	PUNCT
ajrhss-2283	268	4	(	(	PUNCT
ajrhss-2283	268	5	aui	aui	PROPN
ajrhss-2283	268	6	):	):	PUNCT
ajrhss-2283	268	7	the	the	DET
ajrhss-2283	268	8	auditor	auditor	NOUN
ajrhss-2283	268	9	independence	independence	NOUN
ajrhss-2283	268	10	as	as	ADP
ajrhss-2283	268	11	an	an	DET
ajrhss-2283	268	12	econometric	econometric	ADJ
ajrhss-2283	268	13	variable	variable	NOUN
ajrhss-2283	268	14	was	be	AUX
ajrhss-2283	268	15	measured	measure	VERB
ajrhss-2283	268	16	as	as	ADP
ajrhss-2283	268	17	the	the	DET
ajrhss-2283	268	18	natural	natural	ADJ
ajrhss-2283	268	19	logarithm	logarithm	NOUN
ajrhss-2283	268	20	of	of	ADP
ajrhss-2283	268	21	the	the	DET
ajrhss-2283	268	22	size	size	NOUN
ajrhss-2283	268	23	of	of	ADP
ajrhss-2283	268	24	the	the	DET
ajrhss-2283	268	25	external	external	ADJ
ajrhss-2283	268	26	audit	audit	NOUN
ajrhss-2283	268	27	firm	firm	NOUN
ajrhss-2283	268	28	that	that	PRON
ajrhss-2283	268	29	prepares	prepare	VERB
ajrhss-2283	268	30	and	and	CCONJ
ajrhss-2283	268	31	audits	audits	VERB
ajrhss-2283	268	32	the	the	DET
ajrhss-2283	268	33	published	publish	VERB
ajrhss-2283	268	34	financial	financial	ADJ
ajrhss-2283	268	35	statements	statement	NOUN
ajrhss-2283	268	36	of	of	ADP
ajrhss-2283	268	37	the	the	DET
ajrhss-2283	268	38	quoted	quote	VERB
ajrhss-2283	268	39	manufacturing	manufacturing	NOUN
ajrhss-2283	268	40	firms	firm	NOUN
ajrhss-2283	268	41	for	for	ADP
ajrhss-2283	268	42	various	various	ADJ
ajrhss-2283	268	43	years	year	NOUN
ajrhss-2283	268	44	.	.	PUNCT
ajrhss-2283	269	1	however	however	ADV
ajrhss-2283	269	2	,	,	PUNCT
ajrhss-2283	269	3	the	the	DET
ajrhss-2283	269	4	audit	audit	NOUN
ajrhss-2283	269	5	market	market	NOUN
ajrhss-2283	269	6	of	of	ADP
ajrhss-2283	269	7	nigerian	nigerian	ADJ
ajrhss-2283	269	8	accounting	accounting	NOUN
ajrhss-2283	269	9	firm	firm	NOUN
ajrhss-2283	269	10	comprised	comprise	VERB
ajrhss-2283	269	11	ninety	ninety	NUM
ajrhss-2283	269	12	percent	percent	NOUN
ajrhss-2283	269	13	of	of	ADP
ajrhss-2283	269	14	the	the	DET
ajrhss-2283	269	15	“	"	PUNCT
ajrhss-2283	269	16	big	big	ADJ
ajrhss-2283	269	17	four	four	NUM
ajrhss-2283	269	18	”	"	PUNCT
ajrhss-2283	269	19	audit	audit	NOUN
ajrhss-2283	269	20	firms	firm	NOUN
ajrhss-2283	269	21	,	,	PUNCT
ajrhss-2283	269	22	namely	namely	ADV
ajrhss-2283	269	23	;	;	PUNCT
ajrhss-2283	269	24	kpmg	kpmg	PROPN
ajrhss-2283	269	25	professional	professional	PROPN
ajrhss-2283	269	26	services	services	PROPN
ajrhss-2283	269	27	,	,	PUNCT
ajrhss-2283	269	28	ernst	ernst	NOUN
ajrhss-2283	269	29	and	and	CCONJ
ajrhss-2283	269	30	young	young	ADJ
ajrhss-2283	269	31	(	(	PUNCT
ajrhss-2283	269	32	e	e	PROPN
ajrhss-2283	269	33	&	&	CCONJ
ajrhss-2283	269	34	y	y	PROPN
ajrhss-2283	269	35	)	)	PUNCT
ajrhss-2283	269	36	,	,	PUNCT
ajrhss-2283	269	37	akintola	akintola	PROPN
ajrhss-2283	269	38	williams	williams	PROPN
ajrhss-2283	269	39	deloitte	deloitte	PROPN
ajrhss-2283	269	40	(	(	PUNCT
ajrhss-2283	269	41	akwd	akwd	NOUN
ajrhss-2283	269	42	)	)	PUNCT
ajrhss-2283	269	43	and	and	CCONJ
ajrhss-2283	269	44	pricewaterhouse	pricewaterhouse	NOUN
ajrhss-2283	269	45	coopers	cooper	NOUN
ajrhss-2283	269	46	(	(	PUNCT
ajrhss-2283	269	47	pwc	pwc	PROPN
ajrhss-2283	269	48	)	)	PUNCT
ajrhss-2283	269	49	.	.	PUNCT
ajrhss-2283	270	1	with	with	ADP
ajrhss-2283	270	2	the	the	DET
ajrhss-2283	270	3	use	use	NOUN
ajrhss-2283	270	4	of	of	ADP
ajrhss-2283	270	5	binary	binary	PROPN
ajrhss-2283	270	6	code	code	PROPN
ajrhss-2283	270	7	,	,	PUNCT
ajrhss-2283	270	8	the	the	DET
ajrhss-2283	270	9	study	study	NOUN
ajrhss-2283	270	10	applied	apply	VERB
ajrhss-2283	270	11	“	"	PUNCT
ajrhss-2283	270	12	1	1	NUM
ajrhss-2283	270	13	”	"	PUNCT
ajrhss-2283	270	14	where	where	SCONJ
ajrhss-2283	270	15	the	the	DET
ajrhss-2283	270	16	quoted	quote	VERB
ajrhss-2283	270	17	company	company	NOUN
ajrhss-2283	270	18	’s	’s	PART
ajrhss-2283	270	19	account	account	NOUN
ajrhss-2283	270	20	is	be	AUX
ajrhss-2283	270	21	audited	audit	VERB
ajrhss-2283	270	22	by	by	ADP
ajrhss-2283	270	23	any	any	PRON
ajrhss-2283	270	24	of	of	ADP
ajrhss-2283	270	25	the	the	DET
ajrhss-2283	270	26	“	"	PUNCT
ajrhss-2283	270	27	big	big	ADJ
ajrhss-2283	270	28	four	four	NUM
ajrhss-2283	270	29	”	"	PUNCT
ajrhss-2283	270	30	audit	audit	NOUN
ajrhss-2283	270	31	firms	firm	NOUN
ajrhss-2283	270	32	and	and	CCONJ
ajrhss-2283	270	33	“	"	PUNCT
ajrhss-2283	270	34	0	0	NUM
ajrhss-2283	270	35	”	"	PUNCT
ajrhss-2283	270	36	if	if	SCONJ
ajrhss-2283	270	37	otherwise	otherwise	ADV
ajrhss-2283	270	38	,	,	PUNCT
ajrhss-2283	270	39	olomookere	olomookere	ADJ
ajrhss-2283	270	40	and	and	CCONJ
ajrhss-2283	270	41	inneh	inneh	NOUN
ajrhss-2283	270	42	(	(	PUNCT
ajrhss-2283	270	43	2016	2016	NUM
ajrhss-2283	270	44	)	)	PUNCT
ajrhss-2283	270	45	;	;	PUNCT
ajrhss-2283	270	46	world	world	PROPN
ajrhss-2283	270	47	bank	bank	PROPN
ajrhss-2283	270	48	(	(	PUNCT
ajrhss-2283	270	49	2004	2004	NUM
ajrhss-2283	270	50	)	)	PUNCT
ajrhss-2283	270	51	;	;	PUNCT
ajrhss-2283	270	52	francis	francis	PROPN
ajrhss-2283	270	53	,	,	PUNCT
ajrhss-2283	270	54	et	et	PROPN
ajrhss-2283	270	55	al	al	PROPN
ajrhss-2283	270	56	.	.	PUNCT
ajrhss-2283	271	1	(	(	PUNCT
ajrhss-2283	271	2	1999	1999	NUM
ajrhss-2283	271	3	)	)	PUNCT
ajrhss-2283	271	4	,	,	PUNCT
ajrhss-2283	271	5	gul	gul	PROPN
ajrhss-2283	271	6	,	,	PUNCT
ajrhss-2283	271	7	et	et	PROPN
ajrhss-2283	271	8	al	al	PROPN
ajrhss-2283	271	9	.	.	PROPN
ajrhss-2283	271	10	(	(	PUNCT
ajrhss-2283	271	11	2001	2001	NUM
ajrhss-2283	271	12	)	)	PUNCT
ajrhss-2283	271	13	are	be	AUX
ajrhss-2283	271	14	past	past	ADJ
ajrhss-2283	271	15	work	work	NOUN
ajrhss-2283	271	16	studies	study	NOUN
ajrhss-2283	271	17	that	that	PRON
ajrhss-2283	271	18	used	use	VERB
ajrhss-2283	271	19	binary	binary	PROPN
ajrhss-2283	271	20	code	code	NOUN
ajrhss-2283	271	21	for	for	ADP
ajrhss-2283	271	22	“	"	PUNCT
ajrhss-2283	271	23	big	big	ADJ
ajrhss-2283	271	24	four	four	NUM
ajrhss-2283	271	25	”	"	PUNCT
ajrhss-2283	271	26	audit	audit	NOUN
ajrhss-2283	271	27	firms	firm	NOUN
ajrhss-2283	271	28	as	as	ADP
ajrhss-2283	271	29	measures	measure	NOUN
ajrhss-2283	271	30	of	of	ADP
ajrhss-2283	271	31	auditor	auditor	NOUN
ajrhss-2283	271	32	independence	independence	NOUN
ajrhss-2283	271	33	.	.	PUNCT
ajrhss-2283	272	1	american	american	ADJ
ajrhss-2283	272	2	journal	journal	PROPN
ajrhss-2283	272	3	of	of	ADP
ajrhss-2283	272	4	research	research	NOUN
ajrhss-2283	272	5	in	in	ADP
ajrhss-2283	272	6	humanities	humanity	NOUN
ajrhss-2283	272	7	and	and	CCONJ
ajrhss-2283	272	8	social	social	ADJ
ajrhss-2283	272	9	sciences	science	NOUN
ajrhss-2283	272	10	volume	volume	NOUN
ajrhss-2283	272	11	26	26	NUM
ajrhss-2283	272	12	july	july	PROPN
ajrhss-2283	272	13	2024	2024	NUM
ajrhss-2283	272	14	p	p	NOUN
ajrhss-2283	272	15	a	a	DET
ajrhss-2283	272	16	g	g	NOUN
ajrhss-2283	272	17	e	e	NOUN
ajrhss-2283	272	18	|	|	ADV
ajrhss-2283	272	19	82	82	NUM
ajrhss-2283	272	20	www.americanjournal.org	www.americanjournal.org	PROPN
ajrhss-2283	272	21	internal	internal	ADJ
ajrhss-2283	272	22	audit	audit	NOUN
ajrhss-2283	272	23	quality	quality	NOUN
ajrhss-2283	272	24	(	(	PUNCT
ajrhss-2283	272	25	iaq	iaq	PROPN
ajrhss-2283	272	26	):	):	PUNCT
ajrhss-2283	272	27	the	the	DET
ajrhss-2283	272	28	internal	internal	ADJ
ajrhss-2283	272	29	audit	audit	NOUN
ajrhss-2283	272	30	quality	quality	NOUN
ajrhss-2283	272	31	as	as	ADP
ajrhss-2283	272	32	an	an	DET
ajrhss-2283	272	33	econometric	econometric	ADJ
ajrhss-2283	272	34	variable	variable	NOUN
ajrhss-2283	272	35	was	be	AUX
ajrhss-2283	272	36	measured	measure	VERB
ajrhss-2283	272	37	as	as	ADP
ajrhss-2283	272	38	the	the	DET
ajrhss-2283	272	39	natural	natural	ADJ
ajrhss-2283	272	40	logarithm	logarithm	NOUN
ajrhss-2283	272	41	of	of	ADP
ajrhss-2283	272	42	internal	internal	ADJ
ajrhss-2283	272	43	audit	audit	NOUN
ajrhss-2283	272	44	members	member	NOUN
ajrhss-2283	272	45	in	in	ADP
ajrhss-2283	272	46	the	the	DET
ajrhss-2283	272	47	quoted	quote	VERB
ajrhss-2283	272	48	manufacturing	manufacturing	NOUN
ajrhss-2283	272	49	companies	company	NOUN
ajrhss-2283	272	50	for	for	ADP
ajrhss-2283	272	51	various	various	ADJ
ajrhss-2283	272	52	years	year	NOUN
ajrhss-2283	272	53	.	.	PUNCT
ajrhss-2283	273	1	the	the	DET
ajrhss-2283	273	2	number	number	NOUN
ajrhss-2283	273	3	of	of	ADP
ajrhss-2283	273	4	internal	internal	ADJ
ajrhss-2283	273	5	audit	audit	NOUN
ajrhss-2283	273	6	members	member	NOUN
ajrhss-2283	273	7	were	be	AUX
ajrhss-2283	273	8	obtained	obtain	VERB
ajrhss-2283	273	9	from	from	ADP
ajrhss-2283	273	10	the	the	DET
ajrhss-2283	273	11	published	publish	VERB
ajrhss-2283	273	12	annual	annual	ADJ
ajrhss-2283	273	13	financial	financial	ADJ
ajrhss-2283	273	14	statements	statement	NOUN
ajrhss-2283	273	15	of	of	ADP
ajrhss-2283	273	16	the	the	DET
ajrhss-2283	273	17	quoted	quote	VERB
ajrhss-2283	273	18	manufacturing	manufacturing	NOUN
ajrhss-2283	273	19	companies	company	NOUN
ajrhss-2283	273	20	in	in	ADP
ajrhss-2283	273	21	nigeria	nigeria	PROPN
ajrhss-2283	273	22	.	.	PUNCT
ajrhss-2283	274	1	this	this	DET
ajrhss-2283	274	2	figure	figure	NOUN
ajrhss-2283	274	3	was	be	AUX
ajrhss-2283	274	4	collected	collect	VERB
ajrhss-2283	274	5	under	under	ADP
ajrhss-2283	274	6	directors	director	NOUN
ajrhss-2283	274	7	’	’	PART
ajrhss-2283	274	8	report	report	NOUN
ajrhss-2283	274	9	,	,	PUNCT
ajrhss-2283	274	10	using	use	VERB
ajrhss-2283	274	11	the	the	DET
ajrhss-2283	274	12	same	same	ADJ
ajrhss-2283	274	13	published	publish	VERB
ajrhss-2283	274	14	financial	financial	ADJ
ajrhss-2283	274	15	statements	statement	NOUN
ajrhss-2283	274	16	of	of	ADP
ajrhss-2283	274	17	2010	2010	NUM
ajrhss-2283	274	18	to	to	ADP
ajrhss-2283	274	19	2022	2022	NUM
ajrhss-2283	274	20	.	.	PUNCT
ajrhss-2283	275	1	alzeban	alzeban	NOUN
ajrhss-2283	275	2	and	and	CCONJ
ajrhss-2283	275	3	gwilliams	gwilliam	NOUN
ajrhss-2283	275	4	(	(	PUNCT
ajrhss-2283	275	5	2014	2014	NUM
ajrhss-2283	275	6	)	)	PUNCT
ajrhss-2283	275	7	;	;	PUNCT
ajrhss-2283	275	8	faruk	faruk	PROPN
ajrhss-2283	275	9	and	and	CCONJ
ajrhss-2283	275	10	hassan	hassan	PROPN
ajrhss-2283	275	11	(	(	PUNCT
ajrhss-2283	275	12	2014	2014	NUM
ajrhss-2283	275	13	)	)	PUNCT
ajrhss-2283	275	14	are	be	AUX
ajrhss-2283	275	15	extant	extant	ADJ
ajrhss-2283	275	16	empirical	empirical	ADJ
ajrhss-2283	275	17	studies	study	NOUN
ajrhss-2283	275	18	that	that	PRON
ajrhss-2283	275	19	used	use	VERB
ajrhss-2283	275	20	internal	internal	ADJ
ajrhss-2283	275	21	audit	audit	NOUN
ajrhss-2283	275	22	membership	membership	NOUN
ajrhss-2283	275	23	as	as	ADP
ajrhss-2283	275	24	a	a	DET
ajrhss-2283	275	25	measure	measure	NOUN
ajrhss-2283	275	26	of	of	ADP
ajrhss-2283	275	27	internal	internal	ADJ
ajrhss-2283	275	28	audit	audit	NOUN
ajrhss-2283	275	29	quality	quality	NOUN
ajrhss-2283	275	30	.	.	PUNCT
ajrhss-2283	276	1	asset	asset	NOUN
ajrhss-2283	276	2	depreciation	depreciation	NOUN
ajrhss-2283	276	3	value	value	NOUN
ajrhss-2283	276	4	(	(	PUNCT
ajrhss-2283	276	5	adrt	adrt	NOUN
ajrhss-2283	276	6	)	)	PUNCT
ajrhss-2283	276	7	this	this	PRON
ajrhss-2283	276	8	is	be	AUX
ajrhss-2283	276	9	operationalized	operationalize	VERB
ajrhss-2283	276	10	as	as	ADP
ajrhss-2283	276	11	the	the	DET
ajrhss-2283	276	12	natural	natural	ADJ
ajrhss-2283	276	13	logarithm	logarithm	NOUN
ajrhss-2283	276	14	of	of	ADP
ajrhss-2283	276	15	accruals	accrual	NOUN
ajrhss-2283	276	16	for	for	ADP
ajrhss-2283	276	17	property	property	NOUN
ajrhss-2283	276	18	,	,	PUNCT
ajrhss-2283	276	19	plant	plant	NOUN
ajrhss-2283	276	20	and	and	CCONJ
ajrhss-2283	276	21	equipment	equipment	NOUN
ajrhss-2283	276	22	pursuant	pursuant	ADJ
ajrhss-2283	276	23	to	to	ADP
ajrhss-2283	276	24	the	the	DET
ajrhss-2283	276	25	modified	modify	VERB
ajrhss-2283	276	26	jones	jones	PROPN
ajrhss-2283	276	27	1995	1995	NUM
ajrhss-2283	276	28	model	model	NOUN
ajrhss-2283	276	29	of	of	ADP
ajrhss-2283	276	30	discretionary	discretionary	ADJ
ajrhss-2283	276	31	accruals	accrual	NOUN
ajrhss-2283	276	32	.	.	PUNCT
ajrhss-2283	277	1	the	the	DET
ajrhss-2283	277	2	modified	modify	VERB
ajrhss-2283	277	3	jones	jones	PROPN
ajrhss-2283	277	4	model	model	PROPN
ajrhss-2283	277	5	has	have	VERB
ajrhss-2283	277	6	greater	great	ADJ
ajrhss-2283	277	7	power	power	NOUN
ajrhss-2283	277	8	than	than	ADP
ajrhss-2283	277	9	the	the	DET
ajrhss-2283	277	10	jones	jones	PROPN
ajrhss-2283	277	11	model	model	PROPN
ajrhss-2283	277	12	in	in	ADP
ajrhss-2283	277	13	defecting	defect	VERB
ajrhss-2283	277	14	earnings	earning	NOUN
ajrhss-2283	277	15	management	management	NOUN
ajrhss-2283	277	16	according	accord	VERB
ajrhss-2283	277	17	to	to	ADP
ajrhss-2283	277	18	dechow	dechow	ADJ
ajrhss-2283	277	19	,	,	PUNCT
ajrhss-2283	277	20	et	et	PROPN
ajrhss-2283	277	21	al	al	PROPN
ajrhss-2283	277	22	.	.	PROPN
ajrhss-2283	278	1	(	(	PUNCT
ajrhss-2283	278	2	1995	1995	NUM
ajrhss-2283	278	3	)	)	PUNCT
ajrhss-2283	279	1	and	and	CCONJ
ajrhss-2283	279	2	is	be	AUX
ajrhss-2283	279	3	stated	state	VERB
ajrhss-2283	279	4	thus	thus	ADV
ajrhss-2283	279	5	:	:	PUNCT
ajrhss-2283	279	6	dechow	dechow	ADJ
ajrhss-2283	279	7	,	,	PUNCT
ajrhss-2283	279	8	et	et	PROPN
ajrhss-2283	279	9	al	al	PROPN
ajrhss-2283	279	10	.	.	PROPN
ajrhss-2283	280	1	(	(	PUNCT
ajrhss-2283	280	2	1995	1995	NUM
ajrhss-2283	280	3	)	)	PUNCT
ajrhss-2283	281	1	and	and	CCONJ
ajrhss-2283	281	2	is	be	AUX
ajrhss-2283	281	3	stated	state	VERB
ajrhss-2283	281	4	thus	thus	ADV
ajrhss-2283	281	5	:	:	PUNCT
ajrhss-2283	281	6	acct	acct	NOUN
ajrhss-2283	281	7	=	=	SYM
ajrhss-2283	281	8	α+1(rev-rect	α+1(rev-rect	PROPN
ajrhss-2283	281	9	)	)	PUNCT
ajrhss-2283	282	1	+	+	CCONJ
ajrhss-2283	282	2	1ppet	1ppet	NOUN
ajrhss-2283	282	3	+	+	CCONJ
ajrhss-2283	282	4	ωt	ωt	ADP
ajrhss-2283	282	5	where	where	SCONJ
ajrhss-2283	282	6	:	:	PUNCT
ajrhss-2283	282	7	acc	acc	PROPN
ajrhss-2283	282	8	=	=	PUNCT
ajrhss-2283	282	9	total	total	ADJ
ajrhss-2283	282	10	accruals	accrual	NOUN
ajrhss-2283	282	11	rev	rev	PUNCT
ajrhss-2283	282	12	=	=	PUNCT
ajrhss-2283	282	13	change	change	NOUN
ajrhss-2283	282	14	in	in	ADP
ajrhss-2283	282	15	sales	sale	NOUN
ajrhss-2283	282	16	revenue	revenue	NOUN
ajrhss-2283	282	17	rec	rec	PUNCT
ajrhss-2283	283	1	=	=	PUNCT
ajrhss-2283	284	1	change	change	VERB
ajrhss-2283	284	2	in	in	ADP
ajrhss-2283	284	3	accounts	account	NOUN
ajrhss-2283	284	4	receivables	receivable	VERB
ajrhss-2283	284	5	ppe	ppe	NOUN
ajrhss-2283	284	6	=	=	PUNCT
ajrhss-2283	284	7	gross	gross	ADJ
ajrhss-2283	284	8	value	value	NOUN
ajrhss-2283	284	9	of	of	ADP
ajrhss-2283	284	10	property	property	NOUN
ajrhss-2283	284	11	,	,	PUNCT
ajrhss-2283	284	12	plant	plant	NOUN
ajrhss-2283	284	13	and	and	CCONJ
ajrhss-2283	284	14	equipment	equipment	NOUN
ajrhss-2283	284	15	.	.	PUNCT
ajrhss-2283	285	1	asset	asset	NOUN
ajrhss-2283	285	2	amortization	amortization	NOUN
ajrhss-2283	285	3	value	value	NOUN
ajrhss-2283	285	4	(	(	PUNCT
ajrhss-2283	285	5	aamt	aamt	PROPN
ajrhss-2283	285	6	)	)	PUNCT
ajrhss-2283	285	7	this	this	PRON
ajrhss-2283	285	8	is	be	AUX
ajrhss-2283	285	9	operationalized	operationalize	VERB
ajrhss-2283	285	10	by	by	ADP
ajrhss-2283	285	11	the	the	DET
ajrhss-2283	285	12	natural	natural	ADJ
ajrhss-2283	285	13	logarithm	logarithm	NOUN
ajrhss-2283	285	14	of	of	ADP
ajrhss-2283	285	15	intangible	intangible	ADJ
ajrhss-2283	285	16	assets	asset	NOUN
ajrhss-2283	285	17	,	,	PUNCT
ajrhss-2283	285	18	that	that	PRON
ajrhss-2283	285	19	is	be	AUX
ajrhss-2283	285	20	goodwill	goodwill	NOUN
ajrhss-2283	285	21	,	,	PUNCT
ajrhss-2283	285	22	pursuant	pursuant	ADJ
ajrhss-2283	285	23	to	to	ADP
ajrhss-2283	285	24	the	the	DET
ajrhss-2283	285	25	modified	modify	VERB
ajrhss-2283	285	26	jones	jones	PROPN
ajrhss-2283	285	27	1995	1995	NUM
ajrhss-2283	285	28	model	model	NOUN
ajrhss-2283	285	29	for	for	ADP
ajrhss-2283	285	30	discretionary	discretionary	ADJ
ajrhss-2283	285	31	accrual	accrual	ADJ
ajrhss-2283	285	32	.	.	PUNCT
ajrhss-2283	286	1	the	the	DET
ajrhss-2283	286	2	modified	modify	VERB
ajrhss-2283	286	3	jones	jones	PROPN
ajrhss-2283	286	4	model	model	PROPN
ajrhss-2283	286	5	has	have	VERB
ajrhss-2283	286	6	greater	great	ADJ
ajrhss-2283	286	7	power	power	NOUN
ajrhss-2283	286	8	than	than	ADP
ajrhss-2283	286	9	the	the	DET
ajrhss-2283	286	10	jones	jones	PROPN
ajrhss-2283	286	11	model	model	PROPN
ajrhss-2283	286	12	in	in	ADP
ajrhss-2283	286	13	defecting	defect	VERB
ajrhss-2283	286	14	earnings	earning	NOUN
ajrhss-2283	286	15	management	management	NOUN
ajrhss-2283	286	16	according	accord	VERB
ajrhss-2283	286	17	to	to	ADP
ajrhss-2283	286	18	dechow	dechow	ADJ
ajrhss-2283	286	19	,	,	PUNCT
ajrhss-2283	286	20	et	et	PROPN
ajrhss-2283	286	21	al	al	PROPN
ajrhss-2283	286	22	.	.	PROPN
ajrhss-2283	287	1	(	(	PUNCT
ajrhss-2283	287	2	1995	1995	NUM
ajrhss-2283	287	3	)	)	PUNCT
ajrhss-2283	288	1	and	and	CCONJ
ajrhss-2283	288	2	is	be	AUX
ajrhss-2283	288	3	stated	state	VERB
ajrhss-2283	288	4	thus	thus	ADV
ajrhss-2283	288	5	:	:	PUNCT
ajrhss-2283	288	6	acct	acct	NOUN
ajrhss-2283	288	7	=	=	SYM
ajrhss-2283	288	8	α+1(rev-rect	α+1(rev-rect	PROPN
ajrhss-2283	288	9	)	)	PUNCT
ajrhss-2283	289	1	+	+	CCONJ
ajrhss-2283	289	2	1gdlt	1gdlt	NOUN
ajrhss-2283	289	3	+	+	CCONJ
ajrhss-2283	289	4	ωt	ωt	ADP
ajrhss-2283	289	5	where	where	SCONJ
ajrhss-2283	289	6	:	:	PUNCT
ajrhss-2283	289	7	acc	acc	PROPN
ajrhss-2283	289	8	=	=	PUNCT
ajrhss-2283	289	9	total	total	ADJ
ajrhss-2283	289	10	accruals	accrual	NOUN
ajrhss-2283	289	11	rev	rev	PUNCT
ajrhss-2283	289	12	=	=	PUNCT
ajrhss-2283	289	13	change	change	NOUN
ajrhss-2283	289	14	in	in	ADP
ajrhss-2283	289	15	sales	sale	NOUN
ajrhss-2283	289	16	revenue	revenue	NOUN
ajrhss-2283	289	17	rec	rec	PUNCT
ajrhss-2283	290	1	=	=	PUNCT
ajrhss-2283	290	2	change	change	VERB
ajrhss-2283	290	3	in	in	ADP
ajrhss-2283	290	4	accounts	account	NOUN
ajrhss-2283	290	5	receivables	receivables	NOUN
ajrhss-2283	290	6	gdl	gdl	NOUN
ajrhss-2283	290	7	=	=	SYM
ajrhss-2283	290	8	gross	gross	ADJ
ajrhss-2283	290	9	value	value	NOUN
ajrhss-2283	290	10	of	of	ADP
ajrhss-2283	290	11	goodwill	goodwill	NOUN
ajrhss-2283	290	12	.	.	PUNCT
ajrhss-2283	291	1	american	american	ADJ
ajrhss-2283	291	2	journal	journal	PROPN
ajrhss-2283	291	3	of	of	ADP
ajrhss-2283	291	4	research	research	NOUN
ajrhss-2283	291	5	in	in	ADP
ajrhss-2283	291	6	humanities	humanity	NOUN
ajrhss-2283	291	7	and	and	CCONJ
ajrhss-2283	291	8	social	social	ADJ
ajrhss-2283	291	9	sciences	science	NOUN
ajrhss-2283	291	10	volume	volume	NOUN
ajrhss-2283	291	11	26	26	NUM
ajrhss-2283	291	12	july	july	PROPN
ajrhss-2283	291	13	2024	2024	NUM
ajrhss-2283	291	14	p	p	NOUN
ajrhss-2283	291	15	a	a	DET
ajrhss-2283	291	16	g	g	NOUN
ajrhss-2283	291	17	e	e	NOUN
ajrhss-2283	291	18	|	|	ADV
ajrhss-2283	291	19	83	83	NUM
ajrhss-2283	291	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	291	21	model	model	NOUN
ajrhss-2283	291	22	specification	specification	NOUN
ajrhss-2283	291	23	the	the	DET
ajrhss-2283	291	24	model	model	NOUN
ajrhss-2283	291	25	specification	specification	NOUN
ajrhss-2283	291	26	for	for	ADP
ajrhss-2283	291	27	this	this	DET
ajrhss-2283	291	28	research	research	NOUN
ajrhss-2283	291	29	is	be	AUX
ajrhss-2283	291	30	drawn	draw	VERB
ajrhss-2283	291	31	in	in	ADP
ajrhss-2283	291	32	accordance	accordance	NOUN
ajrhss-2283	291	33	with	with	ADP
ajrhss-2283	291	34	the	the	DET
ajrhss-2283	291	35	linear	linear	ADJ
ajrhss-2283	291	36	,	,	PUNCT
ajrhss-2283	291	37	multiple	multiple	ADJ
ajrhss-2283	291	38	,	,	PUNCT
ajrhss-2283	291	39	and	and	CCONJ
ajrhss-2283	291	40	partial	partial	ADJ
ajrhss-2283	291	41	regression	regression	NOUN
ajrhss-2283	291	42	analysis	analysis	NOUN
ajrhss-2283	291	43	of	of	ADP
ajrhss-2283	291	44	corporate	corporate	ADJ
ajrhss-2283	291	45	governance	governance	NOUN
ajrhss-2283	291	46	mechanism	mechanism	NOUN
ajrhss-2283	291	47	and	and	CCONJ
ajrhss-2283	291	48	earnings	earning	NOUN
ajrhss-2283	291	49	management	management	NOUN
ajrhss-2283	291	50	as	as	ADV
ajrhss-2283	291	51	well	well	ADV
ajrhss-2283	291	52	as	as	ADP
ajrhss-2283	291	53	the	the	DET
ajrhss-2283	291	54	moderation	moderation	NOUN
ajrhss-2283	291	55	interaction	interaction	NOUN
ajrhss-2283	291	56	analysis	analysis	NOUN
ajrhss-2283	291	57	of	of	ADP
ajrhss-2283	291	58	the	the	DET
ajrhss-2283	291	59	international	international	ADJ
ajrhss-2283	291	60	financial	financial	ADJ
ajrhss-2283	291	61	reporting	reporting	NOUN
ajrhss-2283	291	62	standards	standard	NOUN
ajrhss-2283	291	63	(	(	PUNCT
ajrhss-2283	291	64	ifrs	ifrs	NOUN
ajrhss-2283	291	65	)	)	PUNCT
ajrhss-2283	291	66	adoption	adoption	NOUN
ajrhss-2283	291	67	in	in	ADP
ajrhss-2283	291	68	nigeria	nigeria	PROPN
ajrhss-2283	291	69	between	between	ADP
ajrhss-2283	291	70	2010	2010	NUM
ajrhss-2283	291	71	to	to	ADP
ajrhss-2283	291	72	2022	2022	NUM
ajrhss-2283	291	73	.	.	PUNCT
ajrhss-2283	292	1	thus	thus	ADV
ajrhss-2283	292	2	,	,	PUNCT
ajrhss-2283	292	3	the	the	DET
ajrhss-2283	292	4	functional	functional	ADJ
ajrhss-2283	292	5	,	,	PUNCT
ajrhss-2283	292	6	mathematical	mathematical	ADJ
ajrhss-2283	292	7	and	and	CCONJ
ajrhss-2283	292	8	econometric	econometric	ADJ
ajrhss-2283	292	9	models	model	NOUN
ajrhss-2283	292	10	are	be	AUX
ajrhss-2283	292	11	specified	specify	VERB
ajrhss-2283	292	12	as	as	SCONJ
ajrhss-2283	292	13	follows	follow	VERB
ajrhss-2283	292	14	:	:	PUNCT
ajrhss-2283	292	15	functional	functional	ADJ
ajrhss-2283	292	16	form	form	NOUN
ajrhss-2283	292	17	dac	dac	PROPN
ajrhss-2283	292	18	=	=	NOUN
ajrhss-2283	292	19	β0	β0	NOUN
ajrhss-2283	293	1	+	+	PROPN
ajrhss-2283	293	2	+	+	CCONJ
ajrhss-2283	293	3	β1bdi	β1bdi	PROPN
ajrhss-2283	293	4	+	+	CCONJ
ajrhss-2283	293	5	β2iaq+	β2iaq+	ADJ
ajrhss-2283	293	6	β3aui+------+	β3aui+------+	CCONJ
ajrhss-2283	293	7	µ1	µ1	PROPN
ajrhss-2283	293	8	-----------------------------------------------------------(4	-----------------------------------------------------------(4	NOUN
ajrhss-2283	293	9	)	)	PUNCT
ajrhss-2283	293	10	econometric	econometric	ADJ
ajrhss-2283	293	11	model	model	NOUN
ajrhss-2283	293	12	for	for	ADP
ajrhss-2283	293	13	moderator	moderator	NOUN
ajrhss-2283	293	14	regression	regression	NOUN
ajrhss-2283	293	15	dac	dac	NOUN
ajrhss-2283	293	16	=	=	PROPN
ajrhss-2283	293	17	β0+β1cgm	β0+β1cgm	PROPN
ajrhss-2283	293	18	+	+	NUM
ajrhss-2283	293	19	β2ifrs+	β2ifrs+	NOUN
ajrhss-2283	293	20	β3cgm*ifrs+------+	β3cgm*ifrs+------+	PROPN
ajrhss-2283	293	21	µ1	µ1	PROPN
ajrhss-2283	293	22	-------------------------------------------(5	-------------------------------------------(5	NOUN
ajrhss-2283	293	23	)	)	PUNCT
ajrhss-2283	293	24	from	from	ADP
ajrhss-2283	293	25	equations	equation	NOUN
ajrhss-2283	293	26	3	3	NUM
ajrhss-2283	293	27	,	,	PUNCT
ajrhss-2283	293	28	4	4	NUM
ajrhss-2283	293	29	and	and	CCONJ
ajrhss-2283	293	30	5	5	NUM
ajrhss-2283	293	31	the	the	DET
ajrhss-2283	293	32	theoretical	theoretical	ADJ
ajrhss-2283	293	33	expectation	expectation	NOUN
ajrhss-2283	293	34	for	for	ADP
ajrhss-2283	293	35	this	this	DET
ajrhss-2283	293	36	study	study	NOUN
ajrhss-2283	293	37	is	be	AUX
ajrhss-2283	293	38	that	that	SCONJ
ajrhss-2283	293	39	β1	β1	PROPN
ajrhss-2283	293	40	,	,	PUNCT
ajrhss-2283	293	41	β2	β2	NOUN
ajrhss-2283	293	42	,	,	PUNCT
ajrhss-2283	293	43	β3>0	β3>0	NOUN
ajrhss-2283	293	44	where	where	SCONJ
ajrhss-2283	293	45	dac	dac	PROPN
ajrhss-2283	293	46	=	=	NOUN
ajrhss-2283	293	47	esm	esm	ADJ
ajrhss-2283	293	48	=	=	NOUN
ajrhss-2283	293	49	discretionary	discretionary	ADJ
ajrhss-2283	293	50	accruals	accrual	NOUN
ajrhss-2283	293	51	=	=	SYM
ajrhss-2283	293	52	earnings	earning	NOUN
ajrhss-2283	293	53	management	management	NOUN
ajrhss-2283	293	54	bdi	bdi	PROPN
ajrhss-2283	293	55	=	=	PROPN
ajrhss-2283	293	56	board	board	PROPN
ajrhss-2283	293	57	of	of	ADP
ajrhss-2283	293	58	directors	director	NOUN
ajrhss-2283	293	59	’	’	PART
ajrhss-2283	293	60	independence	independence	NOUN
ajrhss-2283	293	61	iaq	iaq	NOUN
ajrhss-2283	293	62	=	=	SYM
ajrhss-2283	293	63	internal	internal	ADJ
ajrhss-2283	293	64	audit	audit	NOUN
ajrhss-2283	293	65	quality	quality	NOUN
ajrhss-2283	293	66	aui	aui	PROPN
ajrhss-2283	293	67	=	=	SYM
ajrhss-2283	293	68	auditor	auditor	NOUN
ajrhss-2283	293	69	independence	independence	NOUN
ajrhss-2283	293	70	adrt	adrt	NOUN
ajrhss-2283	293	71	=	=	NOUN
ajrhss-2283	293	72	asset	asset	NOUN
ajrhss-2283	293	73	depreciation	depreciation	NOUN
ajrhss-2283	293	74	value	value	NOUN
ajrhss-2283	293	75	cgm	cgm	NOUN
ajrhss-2283	293	76	=	=	SYM
ajrhss-2283	293	77	corporate	corporate	ADJ
ajrhss-2283	293	78	governance	governance	NOUN
ajrhss-2283	293	79	u1,t	u1,t	PROPN
ajrhss-2283	293	80	=	=	PUNCT
ajrhss-2283	293	81	stochastic	stochastic	ADJ
ajrhss-2283	293	82	error	error	NOUN
ajrhss-2283	293	83	term	term	NOUN
ajrhss-2283	293	84	o	o	NOUN
ajrhss-2283	293	85	=	=	SYM
ajrhss-2283	293	86	regression	regression	VERB
ajrhss-2283	293	87	constant	constant	ADJ
ajrhss-2283	293	88	1,2	1,2	NOUN
ajrhss-2283	293	89	,	,	PUNCT
ajrhss-2283	293	90	3=	3=	PROPN
ajrhss-2283	293	91	regression	regression	NOUN
ajrhss-2283	293	92	coefficient	coefficient	NOUN
ajrhss-2283	293	93	^	^	PUNCT
ajrhss-2283	293	94	=	=	SYM
ajrhss-2283	293	95	statistical	statistical	ADJ
ajrhss-2283	293	96	estimator	estimator	NOUN
ajrhss-2283	293	97	data	datum	NOUN
ajrhss-2283	293	98	analysis	analysis	NOUN
ajrhss-2283	293	99	techniques	technique	NOUN
ajrhss-2283	293	100	three	three	NUM
ajrhss-2283	293	101	types	type	NOUN
ajrhss-2283	293	102	of	of	ADP
ajrhss-2283	293	103	data	datum	NOUN
ajrhss-2283	293	104	analysis	analysis	NOUN
ajrhss-2283	293	105	techniques	technique	NOUN
ajrhss-2283	293	106	were	be	AUX
ajrhss-2283	293	107	employed	employ	VERB
ajrhss-2283	293	108	in	in	ADP
ajrhss-2283	293	109	this	this	DET
ajrhss-2283	293	110	research	research	NOUN
ajrhss-2283	293	111	,	,	PUNCT
ajrhss-2283	293	112	they	they	PRON
ajrhss-2283	293	113	include	include	VERB
ajrhss-2283	293	114	:	:	PUNCT
ajrhss-2283	293	115	descriptive	descriptive	ADJ
ajrhss-2283	293	116	data	datum	NOUN
ajrhss-2283	293	117	analysis	analysis	NOUN
ajrhss-2283	293	118	this	this	PRON
ajrhss-2283	293	119	assumed	assume	VERB
ajrhss-2283	293	120	a	a	DET
ajrhss-2283	293	121	univariate	univariate	ADJ
ajrhss-2283	293	122	analysis	analysis	NOUN
ajrhss-2283	293	123	which	which	PRON
ajrhss-2283	293	124	was	be	AUX
ajrhss-2283	293	125	used	use	VERB
ajrhss-2283	293	126	to	to	PART
ajrhss-2283	293	127	show	show	VERB
ajrhss-2283	293	128	the	the	DET
ajrhss-2283	293	129	distribution	distribution	NOUN
ajrhss-2283	293	130	of	of	ADP
ajrhss-2283	293	131	the	the	DET
ajrhss-2283	293	132	variables	variable	NOUN
ajrhss-2283	293	133	of	of	ADP
ajrhss-2283	293	134	study	study	NOUN
ajrhss-2283	293	135	.	.	PUNCT
ajrhss-2283	294	1	descriptive	descriptive	ADJ
ajrhss-2283	294	2	data	datum	NOUN
ajrhss-2283	294	3	for	for	ADP
ajrhss-2283	294	4	the	the	DET
ajrhss-2283	294	5	independent	independent	ADJ
ajrhss-2283	294	6	and	and	CCONJ
ajrhss-2283	294	7	dependent	dependent	ADJ
ajrhss-2283	294	8	variables	variable	NOUN
ajrhss-2283	294	9	of	of	ADP
ajrhss-2283	294	10	the	the	DET
ajrhss-2283	294	11	quoted	quote	VERB
ajrhss-2283	294	12	manufacturing	manufacturing	NOUN
ajrhss-2283	294	13	companies	company	NOUN
ajrhss-2283	294	14	were	be	AUX
ajrhss-2283	294	15	analyzed	analyze	VERB
ajrhss-2283	294	16	by	by	ADP
ajrhss-2283	294	17	the	the	DET
ajrhss-2283	294	18	use	use	NOUN
ajrhss-2283	294	19	of	of	ADP
ajrhss-2283	294	20	mean	mean	ADJ
ajrhss-2283	294	21	scores	score	NOUN
ajrhss-2283	294	22	,	,	PUNCT
ajrhss-2283	294	23	frequency	frequency	NOUN
ajrhss-2283	294	24	distribution	distribution	NOUN
ajrhss-2283	294	25	and	and	CCONJ
ajrhss-2283	294	26	standard	standard	ADJ
ajrhss-2283	294	27	deviation	deviation	NOUN
ajrhss-2283	294	28	.	.	PUNCT
ajrhss-2283	295	1	the	the	DET
ajrhss-2283	295	2	main	main	ADJ
ajrhss-2283	295	3	american	american	ADJ
ajrhss-2283	295	4	journal	journal	NOUN
ajrhss-2283	295	5	of	of	ADP
ajrhss-2283	295	6	research	research	NOUN
ajrhss-2283	295	7	in	in	ADP
ajrhss-2283	295	8	humanities	humanity	NOUN
ajrhss-2283	295	9	and	and	CCONJ
ajrhss-2283	295	10	social	social	ADJ
ajrhss-2283	295	11	sciences	science	NOUN
ajrhss-2283	295	12	volume	volume	NOUN
ajrhss-2283	295	13	26	26	NUM
ajrhss-2283	295	14	july	july	PROPN
ajrhss-2283	295	15	2024	2024	NUM
ajrhss-2283	295	16	p	p	NOUN
ajrhss-2283	295	17	a	a	PRON
ajrhss-2283	295	18	g	g	NOUN
ajrhss-2283	295	19	e	e	NOUN
ajrhss-2283	296	1	|	|	ADV
ajrhss-2283	296	2	84	84	NUM
ajrhss-2283	296	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	296	4	purpose	purpose	NOUN
ajrhss-2283	296	5	of	of	ADP
ajrhss-2283	296	6	applying	apply	VERB
ajrhss-2283	296	7	descriptive	descriptive	ADJ
ajrhss-2283	296	8	statistics	statistic	NOUN
ajrhss-2283	296	9	in	in	ADP
ajrhss-2283	296	10	this	this	DET
ajrhss-2283	296	11	study	study	NOUN
ajrhss-2283	296	12	is	be	AUX
ajrhss-2283	296	13	to	to	PART
ajrhss-2283	296	14	provide	provide	VERB
ajrhss-2283	296	15	a	a	DET
ajrhss-2283	296	16	brief	brief	ADJ
ajrhss-2283	296	17	summary	summary	NOUN
ajrhss-2283	296	18	of	of	ADP
ajrhss-2283	296	19	the	the	DET
ajrhss-2283	296	20	basic	basic	ADJ
ajrhss-2283	296	21	information	information	NOUN
ajrhss-2283	296	22	about	about	ADP
ajrhss-2283	296	23	variables	variable	NOUN
ajrhss-2283	296	24	in	in	ADP
ajrhss-2283	296	25	a	a	DET
ajrhss-2283	296	26	dataset	dataset	NOUN
ajrhss-2283	296	27	and	and	CCONJ
ajrhss-2283	296	28	highlight	highlight	VERB
ajrhss-2283	296	29	the	the	DET
ajrhss-2283	296	30	potential	potential	ADJ
ajrhss-2283	296	31	relationships	relationship	NOUN
ajrhss-2283	296	32	between	between	ADP
ajrhss-2283	296	33	variables	variable	NOUN
ajrhss-2283	296	34	in	in	ADP
ajrhss-2283	296	35	graphic	graphic	ADJ
ajrhss-2283	296	36	format	format	NOUN
ajrhss-2283	296	37	.	.	PUNCT
ajrhss-2283	297	1	interferential	interferential	ADJ
ajrhss-2283	297	2	data	datum	NOUN
ajrhss-2283	297	3	analysis	analysis	NOUN
ajrhss-2283	297	4	this	this	PRON
ajrhss-2283	297	5	requires	require	VERB
ajrhss-2283	297	6	statistical	statistical	ADJ
ajrhss-2283	297	7	testing	testing	NOUN
ajrhss-2283	297	8	using	use	VERB
ajrhss-2283	297	9	the	the	DET
ajrhss-2283	297	10	bivariate	bivariate	ADJ
ajrhss-2283	297	11	and	and	CCONJ
ajrhss-2283	297	12	multivariate	multivariate	VERB
ajrhss-2283	297	13	2	2	NUM
ajrhss-2283	297	14	-	-	PUNCT
ajrhss-2283	297	15	tailed	tail	VERB
ajrhss-2283	297	16	hypotheses	hypothesis	NOUN
ajrhss-2283	297	17	testing	test	VERB
ajrhss-2283	297	18	at	at	ADP
ajrhss-2283	297	19	95	95	NUM
ajrhss-2283	297	20	%	%	NOUN
ajrhss-2283	297	21	confidence	confidence	NOUN
ajrhss-2283	297	22	interval	interval	NOUN
ajrhss-2283	297	23	,	,	PUNCT
ajrhss-2283	297	24	that	that	ADV
ajrhss-2283	297	25	is	is	ADV
ajrhss-2283	297	26	,	,	PUNCT
ajrhss-2283	297	27	0.05	0.05	NUM
ajrhss-2283	297	28	level	level	NOUN
ajrhss-2283	297	29	of	of	ADP
ajrhss-2283	297	30	significance	significance	NOUN
ajrhss-2283	297	31	.	.	PUNCT
ajrhss-2283	298	1	specifically	specifically	ADV
ajrhss-2283	298	2	,	,	PUNCT
ajrhss-2283	298	3	the	the	DET
ajrhss-2283	298	4	linear	linear	ADJ
ajrhss-2283	298	5	regression	regression	NOUN
ajrhss-2283	298	6	technique	technique	NOUN
ajrhss-2283	298	7	was	be	AUX
ajrhss-2283	298	8	used	use	VERB
ajrhss-2283	298	9	to	to	PART
ajrhss-2283	298	10	test	test	VERB
ajrhss-2283	298	11	the	the	DET
ajrhss-2283	298	12	individual	individual	ADJ
ajrhss-2283	298	13	hypothesis	hypothesis	NOUN
ajrhss-2283	298	14	;	;	PUNCT
ajrhss-2283	298	15	multiple	multiple	ADJ
ajrhss-2283	298	16	regression	regression	NOUN
ajrhss-2283	298	17	technique	technique	NOUN
ajrhss-2283	298	18	was	be	AUX
ajrhss-2283	298	19	employed	employ	VERB
ajrhss-2283	298	20	to	to	PART
ajrhss-2283	298	21	test	test	VERB
ajrhss-2283	298	22	the	the	DET
ajrhss-2283	298	23	composite	composite	ADJ
ajrhss-2283	298	24	form	form	NOUN
ajrhss-2283	298	25	of	of	ADP
ajrhss-2283	298	26	the	the	DET
ajrhss-2283	298	27	hypotheses	hypothesis	NOUN
ajrhss-2283	298	28	.	.	PUNCT
ajrhss-2283	299	1	these	these	DET
ajrhss-2283	299	2	tests	test	NOUN
ajrhss-2283	299	3	were	be	AUX
ajrhss-2283	299	4	carried	carry	VERB
ajrhss-2283	299	5	out	out	ADP
ajrhss-2283	299	6	under	under	ADP
ajrhss-2283	299	7	the	the	DET
ajrhss-2283	299	8	ordinary	ordinary	ADJ
ajrhss-2283	299	9	least	least	ADJ
ajrhss-2283	299	10	square	square	ADJ
ajrhss-2283	299	11	(	(	PUNCT
ajrhss-2283	299	12	ols	ol	NOUN
ajrhss-2283	299	13	)	)	PUNCT
ajrhss-2283	299	14	method	method	NOUN
ajrhss-2283	299	15	of	of	ADP
ajrhss-2283	299	16	e	e	NOUN
ajrhss-2283	299	17	-	-	NOUN
ajrhss-2283	299	18	view	view	VERB
ajrhss-2283	299	19	10.0	10.0	NUM
ajrhss-2283	299	20	version	version	NOUN
ajrhss-2283	299	21	statistical	statistical	ADJ
ajrhss-2283	299	22	software	software	NOUN
ajrhss-2283	299	23	.	.	PUNCT
ajrhss-2283	300	1	the	the	DET
ajrhss-2283	300	2	main	main	ADJ
ajrhss-2283	300	3	purpose	purpose	NOUN
ajrhss-2283	300	4	of	of	ADP
ajrhss-2283	300	5	applying	apply	VERB
ajrhss-2283	300	6	the	the	DET
ajrhss-2283	300	7	inferential	inferential	ADJ
ajrhss-2283	300	8	statistics	statistic	NOUN
ajrhss-2283	300	9	is	be	AUX
ajrhss-2283	300	10	to	to	PART
ajrhss-2283	300	11	enable	enable	VERB
ajrhss-2283	300	12	generalizations	generalization	NOUN
ajrhss-2283	300	13	about	about	ADP
ajrhss-2283	300	14	the	the	DET
ajrhss-2283	300	15	populations	population	NOUN
ajrhss-2283	300	16	from	from	ADP
ajrhss-2283	300	17	which	which	PRON
ajrhss-2283	300	18	the	the	DET
ajrhss-2283	300	19	samples	sample	NOUN
ajrhss-2283	300	20	are	be	AUX
ajrhss-2283	300	21	drawn	draw	VERB
ajrhss-2283	300	22	.	.	PUNCT
ajrhss-2283	301	1	more	more	ADV
ajrhss-2283	301	2	so	so	ADV
ajrhss-2283	301	3	the	the	DET
ajrhss-2283	301	4	ordinary	ordinary	ADJ
ajrhss-2283	301	5	least	least	ADJ
ajrhss-2283	301	6	square	square	ADJ
ajrhss-2283	301	7	(	(	PUNCT
ajrhss-2283	301	8	ols	ol	NOUN
ajrhss-2283	301	9	)	)	PUNCT
ajrhss-2283	301	10	method	method	NOUN
ajrhss-2283	301	11	was	be	AUX
ajrhss-2283	301	12	adopted	adopt	VERB
ajrhss-2283	301	13	because	because	SCONJ
ajrhss-2283	301	14	the	the	DET
ajrhss-2283	301	15	estimates	estimate	NOUN
ajrhss-2283	301	16	produced	produce	VERB
ajrhss-2283	301	17	has	have	VERB
ajrhss-2283	301	18	a	a	DET
ajrhss-2283	301	19	minimum	minimum	ADJ
ajrhss-2283	301	20	(	(	PUNCT
ajrhss-2283	301	21	lowest	low	ADJ
ajrhss-2283	301	22	)	)	PUNCT
ajrhss-2283	301	23	variance	variance	NOUN
ajrhss-2283	301	24	in	in	ADP
ajrhss-2283	301	25	the	the	DET
ajrhss-2283	301	26	sum	sum	NOUN
ajrhss-2283	301	27	of	of	ADP
ajrhss-2283	301	28	the	the	DET
ajrhss-2283	301	29	squared	square	VERB
ajrhss-2283	301	30	errors	error	NOUN
ajrhss-2283	301	31	;	;	PUNCT
ajrhss-2283	301	32	especially	especially	ADV
ajrhss-2283	301	33	for	for	ADP
ajrhss-2283	301	34	modeling	model	VERB
ajrhss-2283	301	35	continuous	continuous	ADJ
ajrhss-2283	301	36	data	datum	NOUN
ajrhss-2283	301	37	in	in	ADP
ajrhss-2283	301	38	conjunction	conjunction	NOUN
ajrhss-2283	301	39	with	with	ADP
ajrhss-2283	301	40	dummy	dummy	ADJ
ajrhss-2283	301	41	variable	variable	NOUN
ajrhss-2283	301	42	coding	coding	NOUN
ajrhss-2283	301	43	.	.	PUNCT
ajrhss-2283	302	1	results	result	NOUN
ajrhss-2283	302	2	and	and	CCONJ
ajrhss-2283	302	3	discussions	discussion	NOUN
ajrhss-2283	302	4	univariate	univariate	ADJ
ajrhss-2283	302	5	data	datum	NOUN
ajrhss-2283	302	6	analysis	analysis	NOUN
ajrhss-2283	302	7	the	the	DET
ajrhss-2283	302	8	analysis	analysis	NOUN
ajrhss-2283	302	9	of	of	ADP
ajrhss-2283	302	10	data	datum	NOUN
ajrhss-2283	302	11	under	under	ADP
ajrhss-2283	302	12	the	the	DET
ajrhss-2283	302	13	univariate	univariate	ADJ
ajrhss-2283	302	14	formal	formal	NOUN
ajrhss-2283	302	15	showed	show	VERB
ajrhss-2283	302	16	the	the	DET
ajrhss-2283	302	17	underlying	underlie	VERB
ajrhss-2283	302	18	trend	trend	NOUN
ajrhss-2283	302	19	among	among	ADP
ajrhss-2283	302	20	the	the	DET
ajrhss-2283	302	21	study	study	NOUN
ajrhss-2283	302	22	variables	variable	NOUN
ajrhss-2283	302	23	.	.	PUNCT
ajrhss-2283	303	1	descriptive	descriptive	ADJ
ajrhss-2283	303	2	statistics	statistic	NOUN
ajrhss-2283	303	3	was	be	AUX
ajrhss-2283	303	4	employed	employ	VERB
ajrhss-2283	303	5	to	to	PART
ajrhss-2283	303	6	execute	execute	VERB
ajrhss-2283	303	7	the	the	DET
ajrhss-2283	303	8	univariate	univariate	ADJ
ajrhss-2283	303	9	data	datum	NOUN
ajrhss-2283	303	10	analysis	analysis	NOUN
ajrhss-2283	303	11	.	.	PUNCT
ajrhss-2283	304	1	table	table	NOUN
ajrhss-2283	304	2	1	1	NUM
ajrhss-2283	304	3	:	:	PUNCT
ajrhss-2283	304	4	descriptive	descriptive	ADJ
ajrhss-2283	304	5	statistics	statistic	NOUN
ajrhss-2283	304	6	diagnostics	diagnostic	NOUN
ajrhss-2283	304	7	test	test	VERB
ajrhss-2283	304	8	for	for	ADP
ajrhss-2283	304	9	asset	asset	NOUN
ajrhss-2283	304	10	depreciation	depreciation	NOUN
ajrhss-2283	304	11	value	value	NOUN
ajrhss-2283	304	12	(	(	PUNCT
ajrhss-2283	304	13	adpt	adpt	NOUN
ajrhss-2283	304	14	)	)	PUNCT
ajrhss-2283	304	15	,	,	PUNCT
ajrhss-2283	304	16	asset	asset	NOUN
ajrhss-2283	304	17	amortization	amortization	NOUN
ajrhss-2283	304	18	value	value	NOUN
ajrhss-2283	304	19	(	(	PUNCT
ajrhss-2283	304	20	aamt	aamt	PROPN
ajrhss-2283	304	21	)	)	PUNCT
ajrhss-2283	304	22	,	,	PUNCT
ajrhss-2283	304	23	board	board	NOUN
ajrhss-2283	304	24	of	of	ADP
ajrhss-2283	304	25	directors	director	NOUN
ajrhss-2283	304	26	’	’	PART
ajrhss-2283	304	27	independence	independence	NOUN
ajrhss-2283	304	28	(	(	PUNCT
ajrhss-2283	304	29	bdi	bdi	PROPN
ajrhss-2283	304	30	)	)	PUNCT
ajrhss-2283	304	31	,	,	PUNCT
ajrhss-2283	304	32	internal	internal	ADJ
ajrhss-2283	304	33	audit	audit	NOUN
ajrhss-2283	304	34	quality	quality	NOUN
ajrhss-2283	304	35	(	(	PUNCT
ajrhss-2283	304	36	iaq	iaq	PROPN
ajrhss-2283	304	37	)	)	PUNCT
ajrhss-2283	304	38	,	,	PUNCT
ajrhss-2283	304	39	auditor	auditor	NOUN
ajrhss-2283	304	40	independence	independence	NOUN
ajrhss-2283	304	41	(	(	PUNCT
ajrhss-2283	304	42	aui	aui	PROPN
ajrhss-2283	304	43	)	)	PUNCT
ajrhss-2283	304	44	and	and	CCONJ
ajrhss-2283	304	45	international	international	ADJ
ajrhss-2283	304	46	financial	financial	ADJ
ajrhss-2283	304	47	reporting	reporting	NOUN
ajrhss-2283	304	48	standards	standard	NOUN
ajrhss-2283	304	49	(	(	PUNCT
ajrhss-2283	304	50	ifrs	ifrs	PROPN
ajrhss-2283	304	51	)	)	PUNCT
ajrhss-2283	304	52	.	.	PUNCT
ajrhss-2283	305	1	a	a	DET
ajrhss-2283	305	2	dpt	dpt	PROPN
ajrhss-2283	305	3	a	a	DET
ajrhss-2283	305	4	amt	amt	PROPN
ajrhss-2283	305	5	bdi	bdi	PROPN
ajrhss-2283	305	6	iaq	iaq	PROPN
ajrhss-2283	305	7	aui	aui	PROPN
ajrhss-2283	305	8	ifrs	ifrs	PROPN
ajrhss-2283	305	9	mean	mean	VERB
ajrhss-2283	305	10	2.885663	2.885663	NUM
ajrhss-2283	305	11	4.316846	4.316846	NUM
ajrhss-2283	305	12	6.677419	6.677419	NUM
ajrhss-2283	305	13	5.435191	5.435191	NUM
ajrhss-2283	305	14	0.516486	0.516486	NUM
ajrhss-2283	305	15	0.631132	0.631132	NUM
ajrhss-2283	305	16	median	median	NOUN
ajrhss-2283	305	17	2.407232	2.407232	NUM
ajrhss-2283	305	18	0.520023	0.520023	NUM
ajrhss-2283	305	19	7.000000	7.000000	NUM
ajrhss-2283	305	20	6.000000	6.000000	NUM
ajrhss-2283	305	21	1.000000	1.000000	NUM
ajrhss-2283	305	22	1.000000	1.000000	NUM
ajrhss-2283	305	23	maximum	maximum	ADJ
ajrhss-2283	305	24	98.00000	98.00000	NUM
ajrhss-2283	305	25	130.0000	130.0000	NUM
ajrhss-2283	305	26	10.00000	10.00000	NUM
ajrhss-2283	305	27	10.000000	10.000000	NUM
ajrhss-2283	305	28	1.000000	1.000000	NUM
ajrhss-2283	305	29	7.000000	7.000000	NUM
ajrhss-2283	305	30	minimum	minimum	ADJ
ajrhss-2283	305	31	-6.380000	-6.380000	NOUN
ajrhss-2283	305	32	-137.3900	-137.3900	NOUN
ajrhss-2283	305	33	2.000000	2.000000	NUM
ajrhss-2283	305	34	4.000000	4.000000	NUM
ajrhss-2283	305	35	0.000000	0.000000	NUM
ajrhss-2283	305	36	0.000000	0.000000	NUM
ajrhss-2283	305	37	std	std	NOUN
ajrhss-2283	305	38	.	.	PUNCT
ajrhss-2283	306	1	dev	dev	PROPN
ajrhss-2283	306	2	.	.	PUNCT
ajrhss-2283	307	1	4.523007	4.523007	NUM
ajrhss-2283	307	2	31.82660	31.82660	NUM
ajrhss-2283	307	3	2.116845	2.116845	NUM
ajrhss-2283	307	4	0.932536	0.932536	NUM
ajrhss-2283	307	5	0.486678	0.486678	NUM
ajrhss-2283	307	6	0.579897	0.579897	NUM
ajrhss-2283	307	7	skewness	skewness	NOUN
ajrhss-2283	307	8	57.85780	57.85780	NUM
ajrhss-2283	307	9	0.123411	0.123411	NUM
ajrhss-2283	307	10	0.665714	0.665714	NUM
ajrhss-2283	307	11	-0.820070	-0.820070	NOUN
ajrhss-2283	307	12	-0.479134	-0.479134	NOUN
ajrhss-2283	308	1	5.349905	5.349905	NUM
ajrhss-2283	308	2	kurtosis	kurtosis	VERB
ajrhss-2283	308	3	327.2340	327.2340	NUM
ajrhss-2283	308	4	69.76194	69.76194	NUM
ajrhss-2283	308	5	4.463145	4.463145	NUM
ajrhss-2283	308	6	1.968530	1.968530	NUM
ajrhss-2283	308	7	1.529570	1.529570	NUM
ajrhss-2283	308	8	51.20144	51.20144	NUM
ajrhss-2283	308	9	jarque	jarque	NOUN
ajrhss-2283	308	10	-	-	PUNCT
ajrhss-2283	308	11	bera	bera	NOUN
ajrhss-2283	308	12	878445.1	878445.1	NUM
ajrhss-2283	308	13	103630.3	103630.3	NUM
ajrhss-2283	308	14	90.98874	90.98874	NUM
ajrhss-2283	308	15	87.28030	87.28030	NUM
ajrhss-2283	308	16	96.22533	96.22533	NUM
ajrhss-2283	308	17	19004.77	19004.77	NUM
ajrhss-2283	308	18	probability	probability	NOUN
ajrhss-2283	308	19	0.000000	0.000000	NUM
ajrhss-2283	308	20	0.000000	0.000000	NUM
ajrhss-2283	308	21	0.000000	0.000000	NUM
ajrhss-2283	308	22	0.000000	0.000000	NUM
ajrhss-2283	308	23	0.000000	0.000000	NUM
ajrhss-2283	308	24	0.000000	0.000000	NUM
ajrhss-2283	308	25	sum	sum	NOUN
ajrhss-2283	308	26	570.2000	570.2000	NUM
ajrhss-2283	308	27	3181.200	3181.200	NUM
ajrhss-2283	308	28	3726.000	3726.000	NUM
ajrhss-2283	308	29	3064.000	3064.000	NUM
ajrhss-2283	308	30	364.0000	364.0000	NUM
ajrhss-2283	308	31	361.0000	361.0000	NUM
ajrhss-2283	308	32	sum	sum	NOUN
ajrhss-2283	308	33	sq	sq	PROPN
ajrhss-2283	308	34	.	.	PROPN
ajrhss-2283	308	35	dev	dev	PROPN
ajrhss-2283	308	36	.	.	PUNCT
ajrhss-2283	309	1	33594.80	33594.80	NUM
ajrhss-2283	309	2	77906.83	77906.83	NUM
ajrhss-2283	310	1	5495.935	5495.935	NUM
ajrhss-2283	310	2	684.3799	684.3799	NUM
ajrhss-2283	310	3	151.9283	151.9283	NUM
ajrhss-2283	310	4	176.6113	176.6113	NUM
ajrhss-2283	310	5	observations	observation	NOUN
ajrhss-2283	310	6	728	728	NUM
ajrhss-2283	310	7	728	728	NUM
ajrhss-2283	310	8	728	728	NUM
ajrhss-2283	310	9	728	728	NUM
ajrhss-2283	310	10	728	728	NUM
ajrhss-2283	310	11	728	728	NUM
ajrhss-2283	310	12	source	source	NOUN
ajrhss-2283	310	13	:	:	PUNCT
ajrhss-2283	310	14	e	e	NOUN
ajrhss-2283	310	15	-	-	NOUN
ajrhss-2283	310	16	view	view	VERB
ajrhss-2283	310	17	10	10	NUM
ajrhss-2283	310	18	output	output	NOUN
ajrhss-2283	310	19	(	(	PUNCT
ajrhss-2283	310	20	extracts	extract	NOUN
ajrhss-2283	310	21	computation	computation	NOUN
ajrhss-2283	310	22	)	)	PUNCT
ajrhss-2283	310	23	.	.	PUNCT
ajrhss-2283	311	1	american	american	PROPN
ajrhss-2283	311	2	journal	journal	PROPN
ajrhss-2283	311	3	of	of	ADP
ajrhss-2283	311	4	research	research	NOUN
ajrhss-2283	311	5	in	in	ADP
ajrhss-2283	311	6	humanities	humanity	NOUN
ajrhss-2283	311	7	and	and	CCONJ
ajrhss-2283	311	8	social	social	ADJ
ajrhss-2283	311	9	sciences	science	NOUN
ajrhss-2283	311	10	volume	volume	NOUN
ajrhss-2283	311	11	26	26	NUM
ajrhss-2283	311	12	july	july	PROPN
ajrhss-2283	311	13	2024	2024	NUM
ajrhss-2283	311	14	p	p	NOUN
ajrhss-2283	311	15	a	a	PRON
ajrhss-2283	311	16	g	g	NOUN
ajrhss-2283	311	17	e	e	NOUN
ajrhss-2283	311	18	|	|	ADV
ajrhss-2283	311	19	85	85	NUM
ajrhss-2283	311	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	311	21	the	the	DET
ajrhss-2283	311	22	descriptive	descriptive	ADJ
ajrhss-2283	311	23	dataset	dataset	NOUN
ajrhss-2283	311	24	produced	produce	VERB
ajrhss-2283	311	25	in	in	ADP
ajrhss-2283	311	26	the	the	DET
ajrhss-2283	311	27	univariate	univariate	ADJ
ajrhss-2283	311	28	data	data	NOUN
ajrhss-2283	311	29	analysis	analysis	NOUN
ajrhss-2283	311	30	above	above	ADV
ajrhss-2283	311	31	disclosed	disclose	VERB
ajrhss-2283	311	32	a	a	DET
ajrhss-2283	311	33	total	total	NOUN
ajrhss-2283	311	34	of	of	ADP
ajrhss-2283	311	35	728	728	NUM
ajrhss-2283	311	36	observations	observation	NOUN
ajrhss-2283	311	37	with	with	ADP
ajrhss-2283	311	38	56	56	NUM
ajrhss-2283	311	39	firms	firm	NOUN
ajrhss-2283	311	40	using	use	VERB
ajrhss-2283	311	41	13	13	NUM
ajrhss-2283	311	42	years	year	NOUN
ajrhss-2283	311	43	for	for	ADP
ajrhss-2283	311	44	quoted	quote	VERB
ajrhss-2283	311	45	manufacturing	manufacturing	NOUN
ajrhss-2283	311	46	firms	firm	NOUN
ajrhss-2283	311	47	in	in	ADP
ajrhss-2283	311	48	nigeria	nigeria	PROPN
ajrhss-2283	311	49	.	.	PUNCT
ajrhss-2283	312	1	the	the	DET
ajrhss-2283	312	2	quoted	quote	VERB
ajrhss-2283	312	3	manufacturing	manufacturing	NOUN
ajrhss-2283	312	4	companies	company	NOUN
ajrhss-2283	312	5	in	in	ADP
ajrhss-2283	312	6	nigeria	nigeria	PROPN
ajrhss-2283	312	7	required	require	VERB
ajrhss-2283	312	8	an	an	DET
ajrhss-2283	312	9	average	average	NOUN
ajrhss-2283	312	10	of	of	ADP
ajrhss-2283	312	11	6.677419	6.677419	NUM
ajrhss-2283	312	12	units	unit	NOUN
ajrhss-2283	312	13	of	of	ADP
ajrhss-2283	312	14	board	board	NOUN
ajrhss-2283	312	15	of	of	ADP
ajrhss-2283	312	16	directors	director	NOUN
ajrhss-2283	312	17	’	’	PART
ajrhss-2283	312	18	independence	independence	NOUN
ajrhss-2283	312	19	(	(	PUNCT
ajrhss-2283	312	20	bdi	bdi	PROPN
ajrhss-2283	312	21	)	)	PUNCT
ajrhss-2283	312	22	to	to	PART
ajrhss-2283	312	23	produce	produce	VERB
ajrhss-2283	312	24	an	an	DET
ajrhss-2283	312	25	average	average	ADJ
ajrhss-2283	312	26	outcome	outcome	NOUN
ajrhss-2283	312	27	of	of	ADP
ajrhss-2283	312	28	about	about	ADP
ajrhss-2283	312	29	4.316846	4.316846	NUM
ajrhss-2283	312	30	and	and	CCONJ
ajrhss-2283	312	31	2.885663	2.885663	NUM
ajrhss-2283	312	32	for	for	ADP
ajrhss-2283	312	33	amortization	amortization	NOUN
ajrhss-2283	312	34	value	value	NOUN
ajrhss-2283	312	35	(	(	PUNCT
ajrhss-2283	312	36	a	a	DET
ajrhss-2283	312	37	amt	amt	PROPN
ajrhss-2283	312	38	)	)	PUNCT
ajrhss-2283	312	39	and	and	CCONJ
ajrhss-2283	312	40	depreciation	depreciation	NOUN
ajrhss-2283	312	41	value	value	NOUN
ajrhss-2283	312	42	(	(	PUNCT
ajrhss-2283	312	43	a	a	DET
ajrhss-2283	312	44	dpt	dpt	PROPN
ajrhss-2283	312	45	)	)	PUNCT
ajrhss-2283	312	46	respectively	respectively	ADV
ajrhss-2283	312	47	.	.	PUNCT
ajrhss-2283	313	1	the	the	DET
ajrhss-2283	313	2	board	board	NOUN
ajrhss-2283	313	3	of	of	ADP
ajrhss-2283	313	4	directors	director	NOUN
ajrhss-2283	313	5	’	’	PART
ajrhss-2283	313	6	independence	independence	NOUN
ajrhss-2283	313	7	(	(	PUNCT
ajrhss-2283	313	8	bdi	bdi	PROPN
ajrhss-2283	313	9	)	)	PUNCT
ajrhss-2283	313	10	stands	stand	VERB
ajrhss-2283	313	11	as	as	ADP
ajrhss-2283	313	12	the	the	DET
ajrhss-2283	313	13	variable	variable	NOUN
ajrhss-2283	313	14	with	with	ADP
ajrhss-2283	313	15	the	the	DET
ajrhss-2283	313	16	highest	high	ADJ
ajrhss-2283	313	17	average	average	NOUN
ajrhss-2283	313	18	as	as	SCONJ
ajrhss-2283	313	19	compared	compare	VERB
ajrhss-2283	313	20	to	to	ADP
ajrhss-2283	313	21	internal	internal	ADJ
ajrhss-2283	313	22	audit	audit	NOUN
ajrhss-2283	313	23	quality	quality	NOUN
ajrhss-2283	313	24	(	(	PUNCT
ajrhss-2283	313	25	iaq	iaq	PROPN
ajrhss-2283	313	26	)	)	PUNCT
ajrhss-2283	313	27	5.435191	5.435191	NUM
ajrhss-2283	313	28	and	and	CCONJ
ajrhss-2283	313	29	auditor	auditor	NOUN
ajrhss-2283	313	30	independence	independence	NOUN
ajrhss-2283	313	31	(	(	PUNCT
ajrhss-2283	313	32	aui	aui	PROPN
ajrhss-2283	313	33	)	)	PUNCT
ajrhss-2283	313	34	0.516486	0.516486	NUM
ajrhss-2283	313	35	.	.	PUNCT
ajrhss-2283	314	1	also	also	ADV
ajrhss-2283	314	2	,	,	PUNCT
ajrhss-2283	314	3	the	the	DET
ajrhss-2283	314	4	descriptive	descriptive	ADJ
ajrhss-2283	314	5	statistical	statistical	ADJ
ajrhss-2283	314	6	result	result	NOUN
ajrhss-2283	314	7	showed	show	VERB
ajrhss-2283	314	8	that	that	SCONJ
ajrhss-2283	314	9	international	international	ADJ
ajrhss-2283	314	10	financial	financial	ADJ
ajrhss-2283	314	11	reporting	reporting	NOUN
ajrhss-2283	314	12	standards	standard	NOUN
ajrhss-2283	314	13	(	(	PUNCT
ajrhss-2283	314	14	ifrs	ifrs	PROPN
ajrhss-2283	314	15	)	)	PUNCT
ajrhss-2283	314	16	produced	produce	VERB
ajrhss-2283	314	17	an	an	DET
ajrhss-2283	314	18	average	average	ADJ
ajrhss-2283	314	19	moderating	moderate	VERB
ajrhss-2283	314	20	influence	influence	NOUN
ajrhss-2283	314	21	of	of	ADP
ajrhss-2283	314	22	0.631132	0.631132	NUM
ajrhss-2283	314	23	during	during	ADP
ajrhss-2283	314	24	the	the	DET
ajrhss-2283	314	25	period	period	NOUN
ajrhss-2283	314	26	2010	2010	NUM
ajrhss-2283	314	27	to	to	ADP
ajrhss-2283	314	28	2022.the	2022.the	DET
ajrhss-2283	314	29	median	median	ADJ
ajrhss-2283	314	30	value	value	NOUN
ajrhss-2283	314	31	in	in	ADP
ajrhss-2283	314	32	the	the	DET
ajrhss-2283	314	33	dataset	dataset	NOUN
ajrhss-2283	314	34	for	for	ADP
ajrhss-2283	314	35	amortization	amortization	NOUN
ajrhss-2283	314	36	value	value	NOUN
ajrhss-2283	314	37	(	(	PUNCT
ajrhss-2283	314	38	a	a	DET
ajrhss-2283	314	39	amt	amt	PROPN
ajrhss-2283	314	40	)	)	PUNCT
ajrhss-2283	314	41	and	and	CCONJ
ajrhss-2283	314	42	depreciation	depreciation	NOUN
ajrhss-2283	314	43	value	value	NOUN
ajrhss-2283	314	44	(	(	PUNCT
ajrhss-2283	314	45	a	a	DET
ajrhss-2283	314	46	dpt	dpt	PROPN
ajrhss-2283	314	47	)	)	PUNCT
ajrhss-2283	314	48	were	be	AUX
ajrhss-2283	314	49	0.520023	0.520023	NUM
ajrhss-2283	314	50	and	and	CCONJ
ajrhss-2283	314	51	2.407232	2.407232	NUM
ajrhss-2283	314	52	.	.	PUNCT
ajrhss-2283	315	1	while	while	SCONJ
ajrhss-2283	315	2	board	board	NOUN
ajrhss-2283	315	3	of	of	ADP
ajrhss-2283	315	4	directors	director	NOUN
ajrhss-2283	315	5	’	’	PART
ajrhss-2283	315	6	independence	independence	NOUN
ajrhss-2283	315	7	,	,	PUNCT
ajrhss-2283	315	8	internal	internal	ADJ
ajrhss-2283	315	9	audit	audit	NOUN
ajrhss-2283	315	10	quality	quality	NOUN
ajrhss-2283	315	11	and	and	CCONJ
ajrhss-2283	315	12	auditor	auditor	NOUN
ajrhss-2283	315	13	independence	independence	NOUN
ajrhss-2283	315	14	had	have	VERB
ajrhss-2283	315	15	median	median	ADJ
ajrhss-2283	315	16	values	value	NOUN
ajrhss-2283	315	17	of	of	ADP
ajrhss-2283	315	18	7	7	NUM
ajrhss-2283	315	19	,	,	PUNCT
ajrhss-2283	315	20	6	6	NUM
ajrhss-2283	315	21	and	and	CCONJ
ajrhss-2283	315	22	1	1	NUM
ajrhss-2283	315	23	respectively	respectively	ADV
ajrhss-2283	315	24	.	.	PUNCT
ajrhss-2283	316	1	the	the	DET
ajrhss-2283	316	2	descriptive	descriptive	ADJ
ajrhss-2283	316	3	output	output	NOUN
ajrhss-2283	316	4	also	also	ADV
ajrhss-2283	316	5	showed	show	VERB
ajrhss-2283	316	6	a	a	DET
ajrhss-2283	316	7	unit	unit	NOUN
ajrhss-2283	316	8	(	(	PUNCT
ajrhss-2283	316	9	1	1	NUM
ajrhss-2283	316	10	)	)	PUNCT
ajrhss-2283	316	11	median	median	ADJ
ajrhss-2283	316	12	value	value	NOUN
ajrhss-2283	316	13	for	for	ADP
ajrhss-2283	316	14	international	international	ADJ
ajrhss-2283	316	15	financial	financial	ADJ
ajrhss-2283	316	16	reporting	reporting	NOUN
ajrhss-2283	316	17	standards	standard	NOUN
ajrhss-2283	316	18	(	(	PUNCT
ajrhss-2283	316	19	ifrs	ifrs	PROPN
ajrhss-2283	316	20	)	)	PUNCT
ajrhss-2283	316	21	.	.	PUNCT
ajrhss-2283	317	1	amortization	amortization	NOUN
ajrhss-2283	317	2	(	(	PUNCT
ajrhss-2283	317	3	a	a	DET
ajrhss-2283	317	4	amt	amt	PROPN
ajrhss-2283	317	5	)	)	PUNCT
ajrhss-2283	317	6	showed	show	VERB
ajrhss-2283	317	7	the	the	DET
ajrhss-2283	317	8	maximum	maximum	ADJ
ajrhss-2283	317	9	value	value	NOUN
ajrhss-2283	317	10	of	of	ADP
ajrhss-2283	317	11	130	130	NUM
ajrhss-2283	317	12	and	and	CCONJ
ajrhss-2283	317	13	a	a	DET
ajrhss-2283	317	14	minimum	minimum	NOUN
ajrhss-2283	317	15	of	of	ADP
ajrhss-2283	317	16	-137.3900	-137.3900	NUM
ajrhss-2283	317	17	respectively	respectively	ADV
ajrhss-2283	317	18	.	.	PUNCT
ajrhss-2283	318	1	depreciation	depreciation	NOUN
ajrhss-2283	318	2	had	have	VERB
ajrhss-2283	318	3	the	the	DET
ajrhss-2283	318	4	maximum	maximum	ADJ
ajrhss-2283	318	5	value	value	NOUN
ajrhss-2283	318	6	of	of	ADP
ajrhss-2283	318	7	98.00000	98.00000	NUM
ajrhss-2283	318	8	and	and	CCONJ
ajrhss-2283	318	9	a	a	DET
ajrhss-2283	318	10	minimum	minimum	NOUN
ajrhss-2283	318	11	value	value	NOUN
ajrhss-2283	318	12	of-6.380000	of-6.380000	PROPN
ajrhss-2283	318	13	in	in	ADP
ajrhss-2283	318	14	the	the	DET
ajrhss-2283	318	15	dataset	dataset	NOUN
ajrhss-2283	318	16	.	.	PUNCT
ajrhss-2283	319	1	the	the	DET
ajrhss-2283	319	2	standard	standard	ADJ
ajrhss-2283	319	3	deviation	deviation	NOUN
ajrhss-2283	319	4	which	which	PRON
ajrhss-2283	319	5	signified	signify	VERB
ajrhss-2283	319	6	the	the	DET
ajrhss-2283	319	7	level	level	NOUN
ajrhss-2283	319	8	of	of	ADP
ajrhss-2283	319	9	risk	risk	NOUN
ajrhss-2283	319	10	indicate	indicate	VERB
ajrhss-2283	319	11	that	that	SCONJ
ajrhss-2283	319	12	amortization	amortization	NOUN
ajrhss-2283	319	13	(	(	PUNCT
ajrhss-2283	319	14	a	a	DET
ajrhss-2283	319	15	amt	amt	PROPN
ajrhss-2283	319	16	)	)	PUNCT
ajrhss-2283	319	17	had	have	VERB
ajrhss-2283	319	18	the	the	DET
ajrhss-2283	319	19	highest	high	ADJ
ajrhss-2283	319	20	risk	risk	NOUN
ajrhss-2283	319	21	response	response	NOUN
ajrhss-2283	319	22	rate	rate	NOUN
ajrhss-2283	319	23	of	of	ADP
ajrhss-2283	319	24	31.82660	31.82660	NUM
ajrhss-2283	319	25	,	,	PUNCT
ajrhss-2283	319	26	while	while	SCONJ
ajrhss-2283	319	27	depreciation	depreciation	NOUN
ajrhss-2283	319	28	(	(	PUNCT
ajrhss-2283	319	29	a	a	DET
ajrhss-2283	319	30	dpt	dpt	PROPN
ajrhss-2283	319	31	)	)	PUNCT
ajrhss-2283	319	32	produced	produce	VERB
ajrhss-2283	319	33	a	a	DET
ajrhss-2283	319	34	risk	risk	NOUN
ajrhss-2283	319	35	response	response	NOUN
ajrhss-2283	319	36	or	or	CCONJ
ajrhss-2283	319	37	standard	standard	ADJ
ajrhss-2283	319	38	deviation	deviation	NOUN
ajrhss-2283	319	39	of	of	ADP
ajrhss-2283	319	40	4.523007	4.523007	NUM
ajrhss-2283	319	41	.	.	PUNCT
ajrhss-2283	320	1	the	the	DET
ajrhss-2283	320	2	test	test	NOUN
ajrhss-2283	320	3	for	for	ADP
ajrhss-2283	320	4	model	model	NOUN
ajrhss-2283	320	5	adequacy	adequacy	NOUN
ajrhss-2283	320	6	for	for	ADP
ajrhss-2283	320	7	skewness	skewness	NOUN
ajrhss-2283	320	8	and	and	CCONJ
ajrhss-2283	320	9	kurtosis	kurtosis	NOUN
ajrhss-2283	320	10	(	(	PUNCT
ajrhss-2283	320	11	k	k	NOUN
ajrhss-2283	320	12	)	)	PUNCT
ajrhss-2283	320	13	required	require	VERB
ajrhss-2283	320	14	the	the	DET
ajrhss-2283	320	15	coefficients	coefficient	NOUN
ajrhss-2283	320	16	of	of	ADP
ajrhss-2283	320	17	probability	probability	NOUN
ajrhss-2283	320	18	distribution	distribution	NOUN
ajrhss-2283	320	19	functions	function	NOUN
ajrhss-2283	320	20	of	of	ADP
ajrhss-2283	320	21	a	a	DET
ajrhss-2283	320	22	normally	normally	ADV
ajrhss-2283	320	23	distributed	distribute	VERB
ajrhss-2283	320	24	variable	variable	NOUN
ajrhss-2283	320	25	,	,	PUNCT
ajrhss-2283	320	26	s	s	NOUN
ajrhss-2283	320	27	=	=	SYM
ajrhss-2283	320	28	0	0	PROPN
ajrhss-2283	320	29	and	and	CCONJ
ajrhss-2283	320	30	k	k	X
ajrhss-2283	320	31	=	=	SYM
ajrhss-2283	320	32	3	3	X
ajrhss-2283	320	33	.	.	NOUN
ajrhss-2283	320	34	probability	probability	NOUN
ajrhss-2283	320	35	distribution	distribution	NOUN
ajrhss-2283	320	36	functions	function	NOUN
ajrhss-2283	320	37	(	(	PUNCT
ajrhss-2283	320	38	pdfs	pdfs	PROPN
ajrhss-2283	320	39	)	)	PUNCT
ajrhss-2283	320	40	with	with	ADP
ajrhss-2283	320	41	values	value	NOUN
ajrhss-2283	320	42	of	of	ADP
ajrhss-2283	320	43	k	k	NOUN
ajrhss-2283	320	44	less	less	ADJ
ajrhss-2283	320	45	than	than	ADP
ajrhss-2283	320	46	3	3	NUM
ajrhss-2283	320	47	are	be	AUX
ajrhss-2283	320	48	platy	platy	NOUN
ajrhss-2283	320	49	kurtic	kurtic	NOUN
ajrhss-2283	320	50	and	and	CCONJ
ajrhss-2283	320	51	those	those	PRON
ajrhss-2283	320	52	with	with	ADP
ajrhss-2283	320	53	values	value	NOUN
ajrhss-2283	320	54	greater	great	ADJ
ajrhss-2283	320	55	than	than	ADP
ajrhss-2283	320	56	3	3	NUM
ajrhss-2283	320	57	are	be	AUX
ajrhss-2283	320	58	leptokurtic	leptokurtic	ADJ
ajrhss-2283	320	59	.	.	PUNCT
ajrhss-2283	321	1	therefore	therefore	ADV
ajrhss-2283	321	2	,	,	PUNCT
ajrhss-2283	321	3	from	from	ADP
ajrhss-2283	321	4	the	the	DET
ajrhss-2283	321	5	descriptive	descriptive	ADJ
ajrhss-2283	321	6	output	output	NOUN
ajrhss-2283	321	7	.	.	PUNCT
ajrhss-2283	322	1	it	it	PRON
ajrhss-2283	322	2	was	be	AUX
ajrhss-2283	322	3	confirmed	confirm	VERB
ajrhss-2283	322	4	that	that	SCONJ
ajrhss-2283	322	5	amortization	amortization	NOUN
ajrhss-2283	322	6	value	value	NOUN
ajrhss-2283	322	7	(	(	PUNCT
ajrhss-2283	322	8	aamt	aamt	PROPN
ajrhss-2283	322	9	)	)	PUNCT
ajrhss-2283	322	10	and	and	CCONJ
ajrhss-2283	322	11	board	board	NOUN
ajrhss-2283	322	12	of	of	ADP
ajrhss-2283	322	13	directors	director	NOUN
ajrhss-2283	322	14	’	’	PART
ajrhss-2283	322	15	independence	independence	NOUN
ajrhss-2283	322	16	are	be	AUX
ajrhss-2283	322	17	moderately	moderately	ADV
ajrhss-2283	322	18	skewed	skewed	ADJ
ajrhss-2283	322	19	to	to	ADP
ajrhss-2283	322	20	the	the	DET
ajrhss-2283	322	21	right	right	NOUN
ajrhss-2283	322	22	with	with	ADP
ajrhss-2283	322	23	s	s	NOUN
ajrhss-2283	322	24	=	=	SYM
ajrhss-2283	322	25	0.123411	0.123411	NUM
ajrhss-2283	322	26	and	and	CCONJ
ajrhss-2283	322	27	0.665714	0.665714	NUM
ajrhss-2283	322	28	respectively	respectively	ADV
ajrhss-2283	322	29	.	.	PUNCT
ajrhss-2283	323	1	while	while	SCONJ
ajrhss-2283	323	2	,	,	PUNCT
ajrhss-2283	323	3	internal	internal	ADJ
ajrhss-2283	323	4	audit	audit	NOUN
ajrhss-2283	323	5	quality	quality	NOUN
ajrhss-2283	323	6	(	(	PUNCT
ajrhss-2283	323	7	iaq	iaq	NOUN
ajrhss-2283	323	8	)	)	PUNCT
ajrhss-2283	323	9	and	and	CCONJ
ajrhss-2283	323	10	auditor	auditor	NOUN
ajrhss-2283	323	11	independence	independence	NOUN
ajrhss-2283	323	12	(	(	PUNCT
ajrhss-2283	323	13	aui	aui	PROPN
ajrhss-2283	323	14	)	)	PUNCT
ajrhss-2283	323	15	are	be	AUX
ajrhss-2283	323	16	moderately	moderately	ADV
ajrhss-2283	323	17	skewed	skewed	ADJ
ajrhss-2283	323	18	to	to	ADP
ajrhss-2283	323	19	the	the	DET
ajrhss-2283	323	20	left	left	NOUN
ajrhss-2283	323	21	with	with	ADP
ajrhss-2283	323	22	s	s	NOUN
ajrhss-2283	323	23	=	=	PUNCT
ajrhss-2283	323	24	0.820070	0.820070	NUM
ajrhss-2283	323	25	and	and	CCONJ
ajrhss-2283	323	26	-0.479134	-0.479134	NOUN
ajrhss-2283	323	27	respectively	respectively	ADV
ajrhss-2283	323	28	.	.	PUNCT
ajrhss-2283	324	1	the	the	DET
ajrhss-2283	324	2	other	other	ADJ
ajrhss-2283	324	3	variables	variable	NOUN
ajrhss-2283	324	4	of	of	ADP
ajrhss-2283	324	5	study	study	NOUN
ajrhss-2283	324	6	,	,	PUNCT
ajrhss-2283	324	7	namely	namely	ADV
ajrhss-2283	324	8	,	,	PUNCT
ajrhss-2283	324	9	depreciation	depreciation	NOUN
ajrhss-2283	324	10	(	(	PUNCT
ajrhss-2283	324	11	a	a	DET
ajrhss-2283	324	12	dpt	dpt	PROPN
ajrhss-2283	324	13	)	)	PUNCT
ajrhss-2283	324	14	and	and	CCONJ
ajrhss-2283	324	15	international	international	ADJ
ajrhss-2283	324	16	financial	financial	ADJ
ajrhss-2283	324	17	reporting	reporting	NOUN
ajrhss-2283	324	18	standards	standard	NOUN
ajrhss-2283	324	19	(	(	PUNCT
ajrhss-2283	324	20	ifrs	ifrs	NOUN
ajrhss-2283	324	21	)	)	PUNCT
ajrhss-2283	324	22	were	be	AUX
ajrhss-2283	324	23	highly	highly	ADV
ajrhss-2283	324	24	skewed	skewed	ADJ
ajrhss-2283	324	25	to	to	ADP
ajrhss-2283	324	26	the	the	DET
ajrhss-2283	324	27	right	right	NOUN
ajrhss-2283	324	28	with	with	ADP
ajrhss-2283	324	29	s	s	NOUN
ajrhss-2283	324	30	=	=	NOUN
ajrhss-2283	324	31	57.85780	57.85780	NUM
ajrhss-2283	324	32	and	and	CCONJ
ajrhss-2283	324	33	5.349905	5.349905	NUM
ajrhss-2283	324	34	.	.	PUNCT
ajrhss-2283	325	1	the	the	DET
ajrhss-2283	325	2	outcome	outcome	NOUN
ajrhss-2283	325	3	for	for	ADP
ajrhss-2283	325	4	variables	variable	NOUN
ajrhss-2283	325	5	with	with	ADP
ajrhss-2283	325	6	positive	positive	ADJ
ajrhss-2283	325	7	(	(	PUNCT
ajrhss-2283	325	8	right	right	ADJ
ajrhss-2283	325	9	)	)	PUNCT
ajrhss-2283	325	10	skewness	skewness	NOUN
ajrhss-2283	325	11	implied	imply	VERB
ajrhss-2283	325	12	that	that	SCONJ
ajrhss-2283	325	13	the	the	DET
ajrhss-2283	325	14	average	average	ADJ
ajrhss-2283	325	15	value	value	NOUN
ajrhss-2283	325	16	was	be	AUX
ajrhss-2283	325	17	higher	high	ADJ
ajrhss-2283	325	18	than	than	ADP
ajrhss-2283	325	19	the	the	DET
ajrhss-2283	325	20	median	median	ADJ
ajrhss-2283	325	21	value	value	NOUN
ajrhss-2283	325	22	of	of	ADP
ajrhss-2283	325	23	the	the	DET
ajrhss-2283	325	24	group	group	NOUN
ajrhss-2283	325	25	.	.	PUNCT
ajrhss-2283	326	1	while	while	SCONJ
ajrhss-2283	326	2	the	the	DET
ajrhss-2283	326	3	outcome	outcome	NOUN
ajrhss-2283	326	4	for	for	ADP
ajrhss-2283	326	5	variables	variable	NOUN
ajrhss-2283	326	6	,	,	PUNCT
ajrhss-2283	326	7	with	with	ADP
ajrhss-2283	326	8	negative	negative	ADJ
ajrhss-2283	326	9	(	(	PUNCT
ajrhss-2283	326	10	left	left	ADJ
ajrhss-2283	326	11	)	)	PUNCT
ajrhss-2283	326	12	skewness	skewness	NOUN
ajrhss-2283	326	13	implied	imply	VERB
ajrhss-2283	326	14	that	that	SCONJ
ajrhss-2283	326	15	the	the	DET
ajrhss-2283	326	16	average	average	NOUN
ajrhss-2283	326	17	was	be	AUX
ajrhss-2283	326	18	lower	low	ADJ
ajrhss-2283	326	19	than	than	ADP
ajrhss-2283	326	20	the	the	DET
ajrhss-2283	326	21	median	median	NOUN
ajrhss-2283	326	22	of	of	ADP
ajrhss-2283	326	23	the	the	DET
ajrhss-2283	326	24	group	group	NOUN
ajrhss-2283	326	25	.	.	PUNCT
ajrhss-2283	327	1	bivariate	bivariate	ADJ
ajrhss-2283	327	2	data	datum	NOUN
ajrhss-2283	327	3	analysis	analysis	NOUN
ajrhss-2283	327	4	this	this	DET
ajrhss-2283	327	5	research	research	NOUN
ajrhss-2283	327	6	employed	employ	VERB
ajrhss-2283	327	7	the	the	DET
ajrhss-2283	327	8	bivariate	bivariate	NOUN
ajrhss-2283	327	9	in	in	ADP
ajrhss-2283	327	10	order	order	NOUN
ajrhss-2283	327	11	to	to	PART
ajrhss-2283	327	12	show	show	VERB
ajrhss-2283	327	13	the	the	DET
ajrhss-2283	327	14	relationship	relationship	NOUN
ajrhss-2283	327	15	between	between	ADP
ajrhss-2283	327	16	the	the	DET
ajrhss-2283	327	17	variables	variable	NOUN
ajrhss-2283	327	18	of	of	ADP
ajrhss-2283	327	19	study	study	NOUN
ajrhss-2283	327	20	.	.	PUNCT
ajrhss-2283	328	1	the	the	DET
ajrhss-2283	328	2	results	result	NOUN
ajrhss-2283	328	3	were	be	AUX
ajrhss-2283	328	4	produced	produce	VERB
ajrhss-2283	328	5	in	in	ADP
ajrhss-2283	328	6	the	the	DET
ajrhss-2283	328	7	form	form	NOUN
ajrhss-2283	328	8	of	of	ADP
ajrhss-2283	328	9	time	time	NOUN
ajrhss-2283	328	10	plots	plot	NOUN
ajrhss-2283	328	11	,	,	PUNCT
ajrhss-2283	328	12	tests	test	NOUN
ajrhss-2283	328	13	and	and	CCONJ
ajrhss-2283	328	14	models	model	NOUN
ajrhss-2283	328	15	.	.	PUNCT
ajrhss-2283	329	1	multivariate	multivariate	NOUN
ajrhss-2283	329	2	data	datum	NOUN
ajrhss-2283	329	3	analysis	analysis	NOUN
ajrhss-2283	329	4	multiple	multiple	ADJ
ajrhss-2283	329	5	regression	regression	NOUN
ajrhss-2283	329	6	tests	test	NOUN
ajrhss-2283	329	7	were	be	AUX
ajrhss-2283	329	8	carried	carry	VERB
ajrhss-2283	329	9	out	out	ADP
ajrhss-2283	329	10	on	on	ADP
ajrhss-2283	329	11	the	the	DET
ajrhss-2283	329	12	null	null	ADJ
ajrhss-2283	329	13	hypotheses	hypothesis	NOUN
ajrhss-2283	329	14	at	at	ADP
ajrhss-2283	329	15	0.05	0.05	NUM
ajrhss-2283	329	16	alpha	alpha	NOUN
ajrhss-2283	329	17	levels	level	NOUN
ajrhss-2283	329	18	for	for	ADP
ajrhss-2283	329	19	a	a	DET
ajrhss-2283	329	20	two	two	NUM
ajrhss-2283	329	21	tailed	tailed	ADJ
ajrhss-2283	329	22	test	test	NOUN
ajrhss-2283	329	23	so	so	SCONJ
ajrhss-2283	329	24	as	as	SCONJ
ajrhss-2283	329	25	to	to	PART
ajrhss-2283	329	26	ascertain	ascertain	VERB
ajrhss-2283	329	27	the	the	DET
ajrhss-2283	329	28	relationship	relationship	NOUN
ajrhss-2283	329	29	between	between	ADP
ajrhss-2283	329	30	depreciation	depreciation	NOUN
ajrhss-2283	329	31	value	value	NOUN
ajrhss-2283	329	32	,	,	PUNCT
ajrhss-2283	329	33	amortization	amortization	NOUN
ajrhss-2283	329	34	value	value	NOUN
ajrhss-2283	329	35	,	,	PUNCT
ajrhss-2283	329	36	board	board	NOUN
ajrhss-2283	329	37	of	of	ADP
ajrhss-2283	329	38	directors	director	NOUN
ajrhss-2283	329	39	’	’	PART
ajrhss-2283	329	40	independence	independence	NOUN
ajrhss-2283	329	41	,	,	PUNCT
ajrhss-2283	329	42	internal	internal	ADJ
ajrhss-2283	329	43	audit	audit	NOUN
ajrhss-2283	329	44	quality	quality	NOUN
ajrhss-2283	329	45	and	and	CCONJ
ajrhss-2283	329	46	auditor	auditor	NOUN
ajrhss-2283	329	47	independence	independence	NOUN
ajrhss-2283	329	48	.	.	PUNCT
ajrhss-2283	330	1	the	the	DET
ajrhss-2283	330	2	first	first	ADJ
ajrhss-2283	330	3	two	two	NUM
ajrhss-2283	330	4	mentioned	mention	VERB
ajrhss-2283	330	5	variables	variable	NOUN
ajrhss-2283	330	6	were	be	AUX
ajrhss-2283	330	7	designed	design	VERB
ajrhss-2283	330	8	as	as	ADP
ajrhss-2283	330	9	dependent	dependent	ADJ
ajrhss-2283	330	10	variables	variable	NOUN
ajrhss-2283	330	11	,	,	PUNCT
ajrhss-2283	330	12	while	while	SCONJ
ajrhss-2283	330	13	the	the	DET
ajrhss-2283	330	14	remaining	remain	VERB
ajrhss-2283	330	15	three	three	NUM
ajrhss-2283	330	16	were	be	AUX
ajrhss-2283	330	17	used	use	VERB
ajrhss-2283	330	18	as	as	ADP
ajrhss-2283	330	19	independent	independent	ADJ
ajrhss-2283	330	20	variables	variable	NOUN
ajrhss-2283	330	21	for	for	ADP
ajrhss-2283	330	22	56	56	NUM
ajrhss-2283	330	23	quoted	quote	VERB
ajrhss-2283	330	24	manufacturing	manufacturing	NOUN
ajrhss-2283	330	25	companies	company	NOUN
ajrhss-2283	330	26	in	in	ADP
ajrhss-2283	330	27	nigeria	nigeria	PROPN
ajrhss-2283	330	28	.	.	PUNCT
ajrhss-2283	331	1	however	however	ADV
ajrhss-2283	331	2	,	,	PUNCT
ajrhss-2283	331	3	ifrs	ifrs	PROPN
ajrhss-2283	331	4	was	be	AUX
ajrhss-2283	331	5	employed	employ	VERB
ajrhss-2283	331	6	as	as	ADP
ajrhss-2283	331	7	the	the	DET
ajrhss-2283	331	8	applicable	applicable	ADJ
ajrhss-2283	331	9	moderator	moderator	NOUN
ajrhss-2283	331	10	variable	variable	NOUN
ajrhss-2283	331	11	.	.	PUNCT
ajrhss-2283	332	1	also	also	ADV
ajrhss-2283	332	2	,	,	PUNCT
ajrhss-2283	332	3	partial	partial	ADJ
ajrhss-2283	332	4	correlation	correlation	NOUN
ajrhss-2283	332	5	was	be	AUX
ajrhss-2283	332	6	used	use	VERB
ajrhss-2283	332	7	to	to	PART
ajrhss-2283	332	8	test	test	VERB
ajrhss-2283	332	9	the	the	DET
ajrhss-2283	332	10	overall	overall	ADJ
ajrhss-2283	332	11	moderation	moderation	NOUN
ajrhss-2283	332	12	of	of	ADP
ajrhss-2283	332	13	international	international	ADJ
ajrhss-2283	332	14	financial	financial	ADJ
ajrhss-2283	332	15	reporting	reporting	NOUN
ajrhss-2283	332	16	standards	standard	NOUN
ajrhss-2283	332	17	(	(	PUNCT
ajrhss-2283	332	18	ifrs	ifrs	NOUN
ajrhss-2283	332	19	)	)	PUNCT
ajrhss-2283	332	20	on	on	ADP
ajrhss-2283	332	21	corporate	corporate	ADJ
ajrhss-2283	332	22	governance	governance	NOUN
ajrhss-2283	332	23	mechanism	mechanism	NOUN
ajrhss-2283	332	24	and	and	CCONJ
ajrhss-2283	332	25	earnings	earning	NOUN
ajrhss-2283	332	26	american	american	ADJ
ajrhss-2283	332	27	journal	journal	PROPN
ajrhss-2283	332	28	of	of	ADP
ajrhss-2283	332	29	research	research	NOUN
ajrhss-2283	332	30	in	in	ADP
ajrhss-2283	332	31	humanities	humanity	NOUN
ajrhss-2283	332	32	and	and	CCONJ
ajrhss-2283	332	33	social	social	ADJ
ajrhss-2283	332	34	sciences	science	NOUN
ajrhss-2283	332	35	volume	volume	NOUN
ajrhss-2283	332	36	26	26	NUM
ajrhss-2283	332	37	july	july	PROPN
ajrhss-2283	332	38	2024	2024	NUM
ajrhss-2283	332	39	p	p	NOUN
ajrhss-2283	332	40	a	a	DET
ajrhss-2283	332	41	g	g	NOUN
ajrhss-2283	332	42	e	e	PROPN
ajrhss-2283	332	43	|	|	ADV
ajrhss-2283	332	44	86	86	NUM
ajrhss-2283	332	45	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	332	46	management	management	NOUN
ajrhss-2283	332	47	.	.	PUNCT
ajrhss-2283	333	1	granger	granger	PROPN
ajrhss-2283	333	2	causality	causality	PROPN
ajrhss-2283	333	3	test	test	NOUN
ajrhss-2283	333	4	was	be	AUX
ajrhss-2283	333	5	also	also	ADV
ajrhss-2283	333	6	carried	carry	VERB
ajrhss-2283	333	7	in	in	ADP
ajrhss-2283	333	8	this	this	DET
ajrhss-2283	333	9	research	research	NOUN
ajrhss-2283	333	10	.	.	PUNCT
ajrhss-2283	334	1	these	these	DET
ajrhss-2283	334	2	analyses	analysis	NOUN
ajrhss-2283	334	3	were	be	AUX
ajrhss-2283	334	4	carried	carry	VERB
ajrhss-2283	334	5	out	out	ADP
ajrhss-2283	334	6	through	through	ADP
ajrhss-2283	334	7	the	the	DET
ajrhss-2283	334	8	e	e	NOUN
ajrhss-2283	334	9	-	-	NOUN
ajrhss-2283	334	10	view	view	ADJ
ajrhss-2283	334	11	10	10	NUM
ajrhss-2283	334	12	version	version	NOUN
ajrhss-2283	334	13	statistical	statistical	ADJ
ajrhss-2283	334	14	software	software	NOUN
ajrhss-2283	334	15	.	.	PUNCT
ajrhss-2283	335	1	hypothesis	hypothesis	NOUN
ajrhss-2283	335	2	1	1	NUM
ajrhss-2283	335	3	h01	h01	NOUN
ajrhss-2283	335	4	:	:	PUNCT
ajrhss-2283	335	5	there	there	PRON
ajrhss-2283	335	6	is	be	VERB
ajrhss-2283	335	7	no	no	DET
ajrhss-2283	335	8	significant	significant	ADJ
ajrhss-2283	335	9	relationship	relationship	NOUN
ajrhss-2283	335	10	between	between	ADP
ajrhss-2283	335	11	board	board	NOUN
ajrhss-2283	335	12	of	of	ADP
ajrhss-2283	335	13	directors	director	NOUN
ajrhss-2283	335	14	’	’	PART
ajrhss-2283	335	15	independence	independence	NOUN
ajrhss-2283	335	16	and	and	CCONJ
ajrhss-2283	335	17	asset	asset	NOUN
ajrhss-2283	335	18	depreciation	depreciation	NOUN
ajrhss-2283	335	19	value	value	NOUN
ajrhss-2283	335	20	of	of	ADP
ajrhss-2283	335	21	quoted	quote	VERB
ajrhss-2283	335	22	manufacturing	manufacturing	NOUN
ajrhss-2283	335	23	companies	company	NOUN
ajrhss-2283	335	24	in	in	ADP
ajrhss-2283	335	25	nigeria	nigeria	PROPN
ajrhss-2283	335	26	.	.	PUNCT
ajrhss-2283	336	1	table	table	NOUN
ajrhss-2283	336	2	2	2	NUM
ajrhss-2283	336	3	:	:	PUNCT
ajrhss-2283	336	4	panel	panel	NOUN
ajrhss-2283	336	5	ols	ol	NOUN
ajrhss-2283	336	6	regression	regression	NOUN
ajrhss-2283	336	7	result	result	NOUN
ajrhss-2283	336	8	for	for	ADP
ajrhss-2283	336	9	bdi	bdi	PROPN
ajrhss-2283	336	10	,	,	PUNCT
ajrhss-2283	336	11	iaq	iaq	PROPN
ajrhss-2283	336	12	,	,	PUNCT
ajrhss-2283	336	13	aui	aui	PROPN
ajrhss-2283	336	14	and	and	CCONJ
ajrhss-2283	336	15	a	a	DET
ajrhss-2283	336	16	dpt	dpt	PROPN
ajrhss-2283	336	17	dependent	dependent	ADJ
ajrhss-2283	336	18	variable	variable	NOUN
ajrhss-2283	336	19	:	:	PUNCT
ajrhss-2283	336	20	a	a	DET
ajrhss-2283	336	21	dpt	dpt	PROPN
ajrhss-2283	336	22	method	method	NOUN
ajrhss-2283	336	23	:	:	PUNCT
ajrhss-2283	336	24	least	least	ADJ
ajrhss-2283	336	25	squares	square	NOUN
ajrhss-2283	336	26	date	date	NOUN
ajrhss-2283	336	27	:	:	PUNCT
ajrhss-2283	336	28	12/12/23	12/12/23	NUM
ajrhss-2283	336	29	time	time	NOUN
ajrhss-2283	336	30	:	:	PUNCT
ajrhss-2283	336	31	11:17	11:17	NUM
ajrhss-2283	336	32	sample	sample	NOUN
ajrhss-2283	336	33	:	:	PUNCT
ajrhss-2283	336	34	1	1	NUM
ajrhss-2283	336	35	728	728	NUM
ajrhss-2283	336	36	included	include	VERB
ajrhss-2283	336	37	observations	observation	NOUN
ajrhss-2283	336	38	:	:	PUNCT
ajrhss-2283	336	39	726	726	NUM
ajrhss-2283	336	40	variable	variable	ADJ
ajrhss-2283	336	41	coefficient	coefficient	NOUN
ajrhss-2283	336	42	std	std	NOUN
ajrhss-2283	336	43	.	.	NOUN
ajrhss-2283	336	44	error	error	NOUN
ajrhss-2283	336	45	t	t	NOUN
ajrhss-2283	336	46	-	-	PUNCT
ajrhss-2283	336	47	statistic	statistic	NOUN
ajrhss-2283	336	48	prob	prob	NOUN
ajrhss-2283	336	49	.	.	PUNCT
ajrhss-2283	337	1	c	c	NOUN
ajrhss-2283	337	2	0.326636	0.326636	NUM
ajrhss-2283	337	3	1.251412	1.251412	NUM
ajrhss-2283	337	4	0.283326	0.283326	NUM
ajrhss-2283	337	5	0.8633	0.8633	NUM
ajrhss-2283	337	6	bdi	bdi	PROPN
ajrhss-2283	337	7	0.255796	0.255796	NUM
ajrhss-2283	337	8	0.093520	0.093520	NUM
ajrhss-2283	337	9	1.658247	1.658247	NUM
ajrhss-2283	337	10	0.1224	0.1224	NUM
ajrhss-2283	337	11	iaq	iaq	PROPN
ajrhss-2283	337	12	0.399741	0.399741	NUM
ajrhss-2283	337	13	0.232362	0.232362	NUM
ajrhss-2283	337	14	0.933991	0.933991	NUM
ajrhss-2283	337	15	0.4172	0.4172	NUM
ajrhss-2283	337	16	aui	aui	NOUN
ajrhss-2283	337	17	0.501868	0.501868	NUM
ajrhss-2283	337	18	0.440414	0.440414	NUM
ajrhss-2283	337	19	1.225423	1.225423	NUM
ajrhss-2283	337	20	0.2656	0.2656	NUM
ajrhss-2283	337	21	ifrs	ifrs	NOUN
ajrhss-2283	337	22	0.245923	0.245923	NUM
ajrhss-2283	337	23	0.342152	0.342152	NUM
ajrhss-2283	337	24	0.405121	0.405121	NUM
ajrhss-2283	337	25	0.6937	0.6937	NUM
ajrhss-2283	337	26	r	r	NOUN
ajrhss-2283	337	27	-	-	PUNCT
ajrhss-2283	337	28	squared	square	VERB
ajrhss-2283	337	29	0.808377	0.808377	NUM
ajrhss-2283	337	30	mean	mean	NOUN
ajrhss-2283	337	31	dependent	dependent	ADJ
ajrhss-2283	337	32	var	var	NOUN
ajrhss-2283	337	33	0.763441	0.763441	NUM
ajrhss-2283	337	34	adjusted	adjust	VERB
ajrhss-2283	337	35	r	r	NOUN
ajrhss-2283	337	36	-	-	PUNCT
ajrhss-2283	337	37	squared	square	VERB
ajrhss-2283	337	38	0.701204	0.701204	NUM
ajrhss-2283	337	39	s.d	s.d	PROPN
ajrhss-2283	337	40	.	.	PUNCT
ajrhss-2283	338	1	dependent	dependent	ADJ
ajrhss-2283	338	2	var	var	NOUN
ajrhss-2283	338	3	4.623007	4.623007	NUM
ajrhss-2283	338	4	s.e	s.e	PROPN
ajrhss-2283	338	5	.	.	PROPN
ajrhss-2283	338	6	of	of	ADP
ajrhss-2283	338	7	regression	regression	NOUN
ajrhss-2283	338	8	4.620283	4.620283	NUM
ajrhss-2283	338	9	akaike	akaike	ADJ
ajrhss-2283	338	10	info	info	NOUN
ajrhss-2283	338	11	criterion	criterion	NOUN
ajrhss-2283	338	12	5.963947	5.963947	NUM
ajrhss-2283	338	13	sum	sum	NOUN
ajrhss-2283	338	14	squared	square	VERB
ajrhss-2283	338	15	resid	resid	NOUN
ajrhss-2283	338	16	11399.43	11399.43	NUM
ajrhss-2283	338	17	schwarz	schwarz	NOUN
ajrhss-2283	338	18	criterion	criterion	NOUN
ajrhss-2283	338	19	5.002695	5.002695	NUM
ajrhss-2283	338	20	log	log	NOUN
ajrhss-2283	338	21	likelihood	likelihood	NOUN
ajrhss-2283	338	22	-1641.041	-1641.041	PUNCT
ajrhss-2283	338	23	hannan	hannan	PROPN
ajrhss-2283	338	24	-	-	PUNCT
ajrhss-2283	338	25	quinn	quinn	PROPN
ajrhss-2283	338	26	criter	criter	NOUN
ajrhss-2283	338	27	.	.	PUNCT
ajrhss-2283	339	1	5.979079	5.979079	NUM
ajrhss-2283	339	2	f	f	X
ajrhss-2283	339	3	-	-	PUNCT
ajrhss-2283	339	4	statistic	statistic	ADJ
ajrhss-2283	339	5	1.177888	1.177888	NUM
ajrhss-2283	339	6	durbin	durbin	ADJ
ajrhss-2283	339	7	-	-	PUNCT
ajrhss-2283	339	8	watson	watson	NOUN
ajrhss-2283	339	9	stat	stat	NOUN
ajrhss-2283	339	10	2.112192	2.112192	NUM
ajrhss-2283	339	11	prob(f	prob(f	NOUN
ajrhss-2283	339	12	-	-	PUNCT
ajrhss-2283	339	13	statistic	statistic	NOUN
ajrhss-2283	339	14	)	)	PUNCT
ajrhss-2283	339	15	0.333958	0.333958	NUM
ajrhss-2283	339	16	equation	equation	NOUN
ajrhss-2283	339	17	summary	summary	NOUN
ajrhss-2283	339	18	:	:	PUNCT
ajrhss-2283	339	19	r2	r2	PROPN
ajrhss-2283	339	20	=	=	PUNCT
ajrhss-2283	339	21	0.808377	0.808377	NUM
ajrhss-2283	339	22	,	,	PUNCT
ajrhss-2283	339	23	f	f	PROPN
ajrhss-2283	339	24	=	=	SYM
ajrhss-2283	339	25	1.177888	1.177888	NUM
ajrhss-2283	339	26	,	,	PUNCT
ajrhss-2283	339	27	prob	prob	NOUN
ajrhss-2283	339	28	(	(	PUNCT
ajrhss-2283	339	29	f	f	X
ajrhss-2283	339	30	-	-	PUNCT
ajrhss-2283	339	31	statistics	statistic	NOUN
ajrhss-2283	339	32	)	)	PUNCT
ajrhss-2283	339	33	=	=	SYM
ajrhss-2283	340	1	0.333958	0.333958	NUM
ajrhss-2283	340	2	,	,	PUNCT
ajrhss-2283	340	3	dw	dw	NOUN
ajrhss-2283	340	4	=	=	PROPN
ajrhss-2283	340	5	2.112192	2.112192	NUM
ajrhss-2283	340	6	.	.	PUNCT
ajrhss-2283	341	1	the	the	DET
ajrhss-2283	341	2	e	e	NOUN
ajrhss-2283	341	3	-	-	NOUN
ajrhss-2283	341	4	view	view	ADJ
ajrhss-2283	341	5	output	output	NOUN
ajrhss-2283	341	6	above	above	ADV
ajrhss-2283	341	7	disclosed	disclose	VERB
ajrhss-2283	341	8	a	a	DET
ajrhss-2283	341	9	positive	positive	ADJ
ajrhss-2283	341	10	estimated	estimate	VERB
ajrhss-2283	341	11	coefficient	coefficient	NOUN
ajrhss-2283	341	12	of	of	ADP
ajrhss-2283	341	13	0.326636	0.326636	NUM
ajrhss-2283	341	14	.	.	PUNCT
ajrhss-2283	342	1	this	this	DET
ajrhss-2283	342	2	estimate	estimate	NOUN
ajrhss-2283	342	3	implied	imply	VERB
ajrhss-2283	342	4	the	the	DET
ajrhss-2283	342	5	existence	existence	NOUN
ajrhss-2283	342	6	of	of	ADP
ajrhss-2283	342	7	a	a	DET
ajrhss-2283	342	8	positive	positive	ADJ
ajrhss-2283	342	9	relationship	relationship	NOUN
ajrhss-2283	342	10	between	between	ADP
ajrhss-2283	342	11	board	board	NOUN
ajrhss-2283	342	12	of	of	ADP
ajrhss-2283	342	13	directors	director	NOUN
ajrhss-2283	342	14	’	’	PART
ajrhss-2283	342	15	independence	independence	NOUN
ajrhss-2283	342	16	and	and	CCONJ
ajrhss-2283	342	17	asset	asset	NOUN
ajrhss-2283	342	18	depreciation	depreciation	NOUN
ajrhss-2283	342	19	value	value	NOUN
ajrhss-2283	342	20	.	.	PUNCT
ajrhss-2283	343	1	the	the	DET
ajrhss-2283	343	2	estimated	estimate	VERB
ajrhss-2283	343	3	coefficient	coefficient	NOUN
ajrhss-2283	343	4	further	far	ADV
ajrhss-2283	343	5	signified	signify	VERB
ajrhss-2283	343	6	an	an	DET
ajrhss-2283	343	7	increase	increase	NOUN
ajrhss-2283	343	8	in	in	ADP
ajrhss-2283	343	9	board	board	NOUN
ajrhss-2283	343	10	of	of	ADP
ajrhss-2283	343	11	directors	director	NOUN
ajrhss-2283	343	12	’	’	PART
ajrhss-2283	343	13	independence	independence	NOUN
ajrhss-2283	343	14	(	(	PUNCT
ajrhss-2283	343	15	0.255796	0.255796	NUM
ajrhss-2283	343	16	)	)	PUNCT
ajrhss-2283	343	17	as	as	SCONJ
ajrhss-2283	343	18	asset	asset	NOUN
ajrhss-2283	343	19	depreciation	depreciation	NOUN
ajrhss-2283	343	20	increased	increase	VERB
ajrhss-2283	343	21	by	by	ADP
ajrhss-2283	343	22	a	a	DET
ajrhss-2283	343	23	constant	constant	ADJ
ajrhss-2283	343	24	term	term	NOUN
ajrhss-2283	343	25	of	of	ADP
ajrhss-2283	343	26	0.326636	0.326636	NUM
ajrhss-2283	343	27	.	.	PUNCT
ajrhss-2283	344	1	r2	r2	PROPN
ajrhss-2283	344	2	=	=	PUNCT
ajrhss-2283	344	3	0.808377	0.808377	NUM
ajrhss-2283	344	4	indicated	indicate	VERB
ajrhss-2283	344	5	an	an	DET
ajrhss-2283	344	6	overall	overall	ADJ
ajrhss-2283	344	7	model	model	NOUN
ajrhss-2283	344	8	fitness	fitness	NOUN
ajrhss-2283	344	9	as	as	SCONJ
ajrhss-2283	344	10	80	80	NUM
ajrhss-2283	344	11	%	%	NOUN
ajrhss-2283	344	12	change	change	NOUN
ajrhss-2283	344	13	in	in	ADP
ajrhss-2283	344	14	asset	asset	NOUN
ajrhss-2283	344	15	depreciation	depreciation	NOUN
ajrhss-2283	344	16	value	value	NOUN
ajrhss-2283	344	17	was	be	AUX
ajrhss-2283	344	18	accounted	account	VERB
ajrhss-2283	344	19	for	for	ADP
ajrhss-2283	344	20	by	by	ADP
ajrhss-2283	344	21	board	board	NOUN
ajrhss-2283	344	22	of	of	ADP
ajrhss-2283	344	23	american	american	PROPN
ajrhss-2283	344	24	journal	journal	PROPN
ajrhss-2283	344	25	of	of	ADP
ajrhss-2283	344	26	research	research	NOUN
ajrhss-2283	344	27	in	in	ADP
ajrhss-2283	344	28	humanities	humanity	NOUN
ajrhss-2283	344	29	and	and	CCONJ
ajrhss-2283	344	30	social	social	ADJ
ajrhss-2283	344	31	sciences	science	NOUN
ajrhss-2283	344	32	volume	volume	NOUN
ajrhss-2283	344	33	26	26	NUM
ajrhss-2283	344	34	july	july	PROPN
ajrhss-2283	344	35	2024	2024	NUM
ajrhss-2283	344	36	p	p	NOUN
ajrhss-2283	344	37	a	a	DET
ajrhss-2283	344	38	g	g	NOUN
ajrhss-2283	344	39	e	e	NOUN
ajrhss-2283	344	40	|	|	ADV
ajrhss-2283	344	41	87	87	NUM
ajrhss-2283	344	42	www.americanjournal.org	www.americanjournal.org	PROPN
ajrhss-2283	344	43	directors	director	NOUN
ajrhss-2283	344	44	’	'	PUNCT
ajrhss-2283	344	45	independence	independence	NOUN
ajrhss-2283	344	46	.	.	PUNCT
ajrhss-2283	345	1	the	the	DET
ajrhss-2283	345	2	remaining	remain	VERB
ajrhss-2283	345	3	20	20	NUM
ajrhss-2283	345	4	%	%	NOUN
ajrhss-2283	345	5	could	could	AUX
ajrhss-2283	345	6	be	be	AUX
ajrhss-2283	345	7	attributed	attribute	VERB
ajrhss-2283	345	8	to	to	ADP
ajrhss-2283	345	9	other	other	ADJ
ajrhss-2283	345	10	factors	factor	NOUN
ajrhss-2283	345	11	not	not	PART
ajrhss-2283	345	12	captured	capture	VERB
ajrhss-2283	345	13	in	in	ADP
ajrhss-2283	345	14	the	the	DET
ajrhss-2283	345	15	model	model	NOUN
ajrhss-2283	345	16	but	but	CCONJ
ajrhss-2283	345	17	covered	cover	VERB
ajrhss-2283	345	18	by	by	ADP
ajrhss-2283	345	19	the	the	DET
ajrhss-2283	345	20	error	error	NOUN
ajrhss-2283	345	21	term	term	NOUN
ajrhss-2283	345	22	.	.	PUNCT
ajrhss-2283	346	1	a	a	DET
ajrhss-2283	346	2	durbin	durbin	ADJ
ajrhss-2283	346	3	wattson	wattson	NOUN
ajrhss-2283	346	4	(	(	PUNCT
ajrhss-2283	346	5	dw	dw	NOUN
ajrhss-2283	346	6	)	)	PUNCT
ajrhss-2283	346	7	of	of	ADP
ajrhss-2283	346	8	2.112192	2.112192	NUM
ajrhss-2283	346	9	implied	imply	VERB
ajrhss-2283	346	10	the	the	DET
ajrhss-2283	346	11	absence	absence	NOUN
ajrhss-2283	346	12	of	of	ADP
ajrhss-2283	346	13	serial	serial	ADJ
ajrhss-2283	346	14	autocorrelation	autocorrelation	NOUN
ajrhss-2283	346	15	in	in	ADP
ajrhss-2283	346	16	the	the	DET
ajrhss-2283	346	17	model	model	NOUN
ajrhss-2283	346	18	.	.	PUNCT
ajrhss-2283	347	1	while	while	SCONJ
ajrhss-2283	347	2	a	a	DET
ajrhss-2283	347	3	standard	standard	ADJ
ajrhss-2283	347	4	deviation	deviation	NOUN
ajrhss-2283	347	5	dependent	dependent	ADJ
ajrhss-2283	347	6	variance	variance	NOUN
ajrhss-2283	347	7	of	of	ADP
ajrhss-2283	347	8	4.623007	4.623007	NUM
ajrhss-2283	347	9	showed	show	VERB
ajrhss-2283	347	10	the	the	DET
ajrhss-2283	347	11	risk	risk	NOUN
ajrhss-2283	347	12	burden	burden	NOUN
ajrhss-2283	347	13	in	in	ADP
ajrhss-2283	347	14	the	the	DET
ajrhss-2283	347	15	dependent	dependent	ADJ
ajrhss-2283	347	16	variable	variable	NOUN
ajrhss-2283	347	17	(	(	PUNCT
ajrhss-2283	347	18	asset	asset	NOUN
ajrhss-2283	347	19	depreciation	depreciation	NOUN
ajrhss-2283	347	20	)	)	PUNCT
ajrhss-2283	347	21	that	that	PRON
ajrhss-2283	347	22	is	be	AUX
ajrhss-2283	347	23	predicted	predict	VERB
ajrhss-2283	347	24	by	by	ADP
ajrhss-2283	347	25	the	the	DET
ajrhss-2283	347	26	independent	independent	ADJ
ajrhss-2283	347	27	variable	variable	NOUN
ajrhss-2283	347	28	(	(	PUNCT
ajrhss-2283	347	29	board	board	NOUN
ajrhss-2283	347	30	of	of	ADP
ajrhss-2283	347	31	directors	director	NOUN
ajrhss-2283	347	32	’	’	PART
ajrhss-2283	347	33	independence	independence	NOUN
ajrhss-2283	347	34	)	)	PUNCT
ajrhss-2283	347	35	.	.	PUNCT
ajrhss-2283	348	1	the	the	DET
ajrhss-2283	348	2	f	f	NOUN
ajrhss-2283	348	3	-	-	PUNCT
ajrhss-2283	348	4	statistic	statistic	ADJ
ajrhss-2283	348	5	value	value	NOUN
ajrhss-2283	348	6	of	of	ADP
ajrhss-2283	348	7	1.177888	1.177888	NUM
ajrhss-2283	348	8	greater	great	ADJ
ajrhss-2283	348	9	than	than	ADP
ajrhss-2283	348	10	prob	prob	NOUN
ajrhss-2283	348	11	(	(	PUNCT
ajrhss-2283	348	12	fstatistic	fstatistic	NOUN
ajrhss-2283	348	13	)	)	PUNCT
ajrhss-2283	348	14	value	value	NOUN
ajrhss-2283	348	15	of	of	ADP
ajrhss-2283	348	16	0.333958	0.333958	NUM
ajrhss-2283	348	17	confirmed	confirm	VERB
ajrhss-2283	348	18	that	that	SCONJ
ajrhss-2283	348	19	the	the	DET
ajrhss-2283	348	20	null	null	ADJ
ajrhss-2283	348	21	hypothesis	hypothesis	NOUN
ajrhss-2283	348	22	was	be	AUX
ajrhss-2283	348	23	significant	significant	ADJ
ajrhss-2283	348	24	in	in	ADP
ajrhss-2283	348	25	relation	relation	NOUN
ajrhss-2283	348	26	to	to	ADP
ajrhss-2283	348	27	the	the	DET
ajrhss-2283	348	28	model	model	NOUN
ajrhss-2283	348	29	.	.	PUNCT
ajrhss-2283	349	1	with	with	ADP
ajrhss-2283	349	2	the	the	DET
ajrhss-2283	349	3	critical	critical	ADJ
ajrhss-2283	349	4	value	value	NOUN
ajrhss-2283	349	5	approach	approach	NOUN
ajrhss-2283	349	6	of	of	ADP
ajrhss-2283	349	7	+1.96	+1.96	PRON
ajrhss-2283	349	8	and	and	CCONJ
ajrhss-2283	349	9	-1.96	-1.96	VERB
ajrhss-2283	349	10	and	and	CCONJ
ajrhss-2283	349	11	applying	apply	VERB
ajrhss-2283	349	12	the	the	DET
ajrhss-2283	349	13	decision	decision	NOUN
ajrhss-2283	349	14	rule	rule	NOUN
ajrhss-2283	349	15	with	with	ADP
ajrhss-2283	349	16	t	t	NOUN
ajrhss-2283	349	17	-	-	PUNCT
ajrhss-2283	349	18	statistic	statistic	NOUN
ajrhss-2283	349	19	1.658247	1.658247	NUM
ajrhss-2283	349	20	less	less	ADJ
ajrhss-2283	349	21	than	than	ADP
ajrhss-2283	349	22	+1.96	+1.96	PRON
ajrhss-2283	349	23	at	at	ADP
ajrhss-2283	349	24	0.05	0.05	NUM
ajrhss-2283	349	25	alpha	alpha	NOUN
ajrhss-2283	349	26	for	for	ADP
ajrhss-2283	349	27	a	a	DET
ajrhss-2283	349	28	2	2	NUM
ajrhss-2283	349	29	-	-	PUNCT
ajrhss-2283	349	30	tailed	tail	VERB
ajrhss-2283	349	31	test	test	NOUN
ajrhss-2283	349	32	showed	show	VERB
ajrhss-2283	349	33	that	that	SCONJ
ajrhss-2283	349	34	the	the	DET
ajrhss-2283	349	35	null	null	ADJ
ajrhss-2283	349	36	hypothesis	hypothesis	NOUN
ajrhss-2283	349	37	h01	h01	NOUN
ajrhss-2283	349	38	was	be	AUX
ajrhss-2283	349	39	insignificant	insignificant	ADJ
ajrhss-2283	349	40	and	and	CCONJ
ajrhss-2283	349	41	thus	thus	ADV
ajrhss-2283	349	42	accepted	accept	VERB
ajrhss-2283	349	43	.	.	PUNCT
ajrhss-2283	350	1	therefore	therefore	ADV
ajrhss-2283	350	2	,	,	PUNCT
ajrhss-2283	350	3	the	the	DET
ajrhss-2283	350	4	alternative	alternative	ADJ
ajrhss-2283	350	5	hypothesis	hypothesis	NOUN
ajrhss-2283	350	6	ha1	ha1	PROPN
ajrhss-2283	350	7	was	be	AUX
ajrhss-2283	350	8	rejected	reject	VERB
ajrhss-2283	350	9	.	.	PUNCT
ajrhss-2283	351	1	hypothesis	hypothesis	NOUN
ajrhss-2283	351	2	2	2	NUM
ajrhss-2283	351	3	h02	h02	NOUN
ajrhss-2283	351	4	:	:	PUNCT
ajrhss-2283	351	5	there	there	PRON
ajrhss-2283	351	6	is	be	VERB
ajrhss-2283	351	7	no	no	DET
ajrhss-2283	351	8	significant	significant	ADJ
ajrhss-2283	351	9	relationship	relationship	NOUN
ajrhss-2283	351	10	between	between	ADP
ajrhss-2283	351	11	internal	internal	ADJ
ajrhss-2283	351	12	audit	audit	NOUN
ajrhss-2283	351	13	quality	quality	NOUN
ajrhss-2283	351	14	and	and	CCONJ
ajrhss-2283	351	15	asset	asset	NOUN
ajrhss-2283	351	16	depreciation	depreciation	NOUN
ajrhss-2283	351	17	value	value	NOUN
ajrhss-2283	351	18	of	of	ADP
ajrhss-2283	351	19	quoted	quote	VERB
ajrhss-2283	351	20	manufacturing	manufacturing	NOUN
ajrhss-2283	351	21	companies	company	NOUN
ajrhss-2283	351	22	in	in	ADP
ajrhss-2283	351	23	nigeria	nigeria	PROPN
ajrhss-2283	351	24	.	.	PUNCT
ajrhss-2283	352	1	table	table	NOUN
ajrhss-2283	352	2	3	3	NUM
ajrhss-2283	352	3	:	:	PUNCT
ajrhss-2283	352	4	panel	panel	NOUN
ajrhss-2283	352	5	ols	ol	NOUN
ajrhss-2283	352	6	regression	regression	NOUN
ajrhss-2283	352	7	result	result	NOUN
ajrhss-2283	352	8	for	for	ADP
ajrhss-2283	352	9	iaq	iaq	PROPN
ajrhss-2283	352	10	,	,	PUNCT
ajrhss-2283	352	11	aui	aui	PROPN
ajrhss-2283	352	12	,	,	PUNCT
ajrhss-2283	352	13	bdi	bdi	PROPN
ajrhss-2283	352	14	and	and	CCONJ
ajrhss-2283	352	15	a	a	DET
ajrhss-2283	352	16	dpt	dpt	PROPN
ajrhss-2283	352	17	dependent	dependent	ADJ
ajrhss-2283	352	18	variable	variable	NOUN
ajrhss-2283	352	19	:	:	PUNCT
ajrhss-2283	352	20	a	a	DET
ajrhss-2283	352	21	dpt	dpt	PROPN
ajrhss-2283	352	22	method	method	NOUN
ajrhss-2283	352	23	:	:	PUNCT
ajrhss-2283	352	24	least	least	ADJ
ajrhss-2283	352	25	squares	square	NOUN
ajrhss-2283	352	26	date	date	NOUN
ajrhss-2283	352	27	:	:	PUNCT
ajrhss-2283	352	28	12/12/23	12/12/23	NUM
ajrhss-2283	352	29	time	time	NOUN
ajrhss-2283	352	30	:	:	PUNCT
ajrhss-2283	352	31	11:17	11:17	NUM
ajrhss-2283	352	32	sample	sample	NOUN
ajrhss-2283	352	33	:	:	PUNCT
ajrhss-2283	352	34	1	1	NUM
ajrhss-2283	352	35	728	728	NUM
ajrhss-2283	352	36	included	include	VERB
ajrhss-2283	352	37	observations	observation	NOUN
ajrhss-2283	352	38	:	:	PUNCT
ajrhss-2283	352	39	726	726	NUM
ajrhss-2283	352	40	variable	variable	ADJ
ajrhss-2283	352	41	coefficient	coefficient	NOUN
ajrhss-2283	352	42	std	std	NOUN
ajrhss-2283	352	43	.	.	NOUN
ajrhss-2283	352	44	error	error	NOUN
ajrhss-2283	352	45	t	t	NOUN
ajrhss-2283	352	46	-	-	PUNCT
ajrhss-2283	352	47	statistic	statistic	NOUN
ajrhss-2283	352	48	prob	prob	NOUN
ajrhss-2283	352	49	.	.	PUNCT
ajrhss-2283	353	1	c	c	NOUN
ajrhss-2283	353	2	0.437747	0.437747	NUM
ajrhss-2283	354	1	1.362523	1.362523	NUM
ajrhss-2283	354	2	0.394437	0.394437	NUM
ajrhss-2283	354	3	0.0633	0.0633	NUM
ajrhss-2283	354	4	iaq	iaq	PROPN
ajrhss-2283	354	5	0.366807	0.366807	NUM
ajrhss-2283	354	6	0.104631	0.104631	NUM
ajrhss-2283	354	7	2.769358	2.769358	NUM
ajrhss-2283	354	8	0.0224	0.0224	NUM
ajrhss-2283	354	9	bdi	bdi	PROPN
ajrhss-2283	354	10	0.400852	0.400852	NUM
ajrhss-2283	354	11	0.343473	0.343473	NUM
ajrhss-2283	354	12	0.044002	0.044002	NUM
ajrhss-2283	354	13	0.0172	0.0172	NUM
ajrhss-2283	354	14	aui	aui	PROPN
ajrhss-2283	354	15	0.612979	0.612979	NUM
ajrhss-2283	354	16	0.551525	0.551525	NUM
ajrhss-2283	354	17	1.336534	1.336534	NUM
ajrhss-2283	354	18	0.0656	0.0656	NUM
ajrhss-2283	354	19	ifrs	ifrs	NOUN
ajrhss-2283	354	20	0.356034	0.356034	NUM
ajrhss-2283	354	21	0.453263	0.453263	NUM
ajrhss-2283	354	22	0.516232	0.516232	NUM
ajrhss-2283	355	1	0.0937	0.0937	NUM
ajrhss-2283	355	2	r	r	X
ajrhss-2283	355	3	-	-	PUNCT
ajrhss-2283	355	4	squared	square	VERB
ajrhss-2283	355	5	0.908377	0.908377	NUM
ajrhss-2283	355	6	mean	mean	NOUN
ajrhss-2283	355	7	dependent	dependent	ADJ
ajrhss-2283	355	8	var	var	NOUN
ajrhss-2283	355	9	0.863441	0.863441	NUM
ajrhss-2283	355	10	adjusted	adjusted	ADJ
ajrhss-2283	355	11	r	r	NOUN
ajrhss-2283	355	12	-	-	PUNCT
ajrhss-2283	355	13	squared	square	VERB
ajrhss-2283	355	14	0.801204	0.801204	NUM
ajrhss-2283	355	15	s.d	s.d	PROPN
ajrhss-2283	355	16	.	.	PUNCT
ajrhss-2283	356	1	dependent	dependent	ADJ
ajrhss-2283	356	2	var	var	PROPN
ajrhss-2283	356	3	4.723007	4.723007	NUM
ajrhss-2283	356	4	s.e	s.e	PROPN
ajrhss-2283	356	5	.	.	PROPN
ajrhss-2283	356	6	of	of	ADP
ajrhss-2283	356	7	regression	regression	NOUN
ajrhss-2283	356	8	4.720283	4.720283	NUM
ajrhss-2283	356	9	akaike	akaike	ADJ
ajrhss-2283	356	10	info	info	NOUN
ajrhss-2283	356	11	criterion	criterion	NOUN
ajrhss-2283	356	12	5.063947	5.063947	NUM
ajrhss-2283	356	13	sum	sum	NOUN
ajrhss-2283	356	14	squared	square	VERB
ajrhss-2283	356	15	resid	resid	NOUN
ajrhss-2283	356	16	12399.43	12399.43	NUM
ajrhss-2283	356	17	schwarz	schwarz	NOUN
ajrhss-2283	356	18	criterion	criterion	NOUN
ajrhss-2283	356	19	5.102695	5.102695	NUM
ajrhss-2283	356	20	log	log	NOUN
ajrhss-2283	356	21	likelihood	likelihood	NOUN
ajrhss-2283	356	22	-1741.041	-1741.041	PUNCT
ajrhss-2283	356	23	hannan	hannan	PROPN
ajrhss-2283	356	24	-	-	PUNCT
ajrhss-2283	356	25	quinn	quinn	PROPN
ajrhss-2283	356	26	criter	criter	NOUN
ajrhss-2283	356	27	.	.	PUNCT
ajrhss-2283	357	1	5.079079	5.079079	NUM
ajrhss-2283	357	2	f	f	X
ajrhss-2283	357	3	-	-	PUNCT
ajrhss-2283	357	4	statistic	statistic	ADJ
ajrhss-2283	357	5	1.277888	1.277888	NUM
ajrhss-2283	357	6	durbin	durbin	ADJ
ajrhss-2283	357	7	-	-	PUNCT
ajrhss-2283	357	8	watson	watson	NOUN
ajrhss-2283	357	9	stat	stat	NOUN
ajrhss-2283	357	10	2.012192	2.012192	NUM
ajrhss-2283	357	11	prob(f	prob(f	NOUN
ajrhss-2283	357	12	-	-	PUNCT
ajrhss-2283	357	13	statistic	statistic	NOUN
ajrhss-2283	357	14	)	)	PUNCT
ajrhss-2283	357	15	0.433958	0.433958	NUM
ajrhss-2283	357	16	american	american	ADJ
ajrhss-2283	357	17	journal	journal	NOUN
ajrhss-2283	357	18	of	of	ADP
ajrhss-2283	357	19	research	research	NOUN
ajrhss-2283	357	20	in	in	ADP
ajrhss-2283	357	21	humanities	humanity	NOUN
ajrhss-2283	357	22	and	and	CCONJ
ajrhss-2283	357	23	social	social	ADJ
ajrhss-2283	357	24	sciences	science	NOUN
ajrhss-2283	357	25	volume	volume	NOUN
ajrhss-2283	357	26	26	26	NUM
ajrhss-2283	357	27	july	july	PROPN
ajrhss-2283	357	28	2024	2024	NUM
ajrhss-2283	357	29	p	p	NOUN
ajrhss-2283	357	30	a	a	DET
ajrhss-2283	357	31	g	g	NOUN
ajrhss-2283	357	32	e	e	NOUN
ajrhss-2283	357	33	|	|	NOUN
ajrhss-2283	357	34	88	88	NUM
ajrhss-2283	357	35	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	357	36	equation	equation	NOUN
ajrhss-2283	357	37	summary	summary	NOUN
ajrhss-2283	357	38	:	:	PUNCT
ajrhss-2283	357	39	r2	r2	PROPN
ajrhss-2283	357	40	=	=	SYM
ajrhss-2283	357	41	0.908377	0.908377	NUM
ajrhss-2283	357	42	,	,	PUNCT
ajrhss-2283	357	43	f	f	PROPN
ajrhss-2283	357	44	=	=	SYM
ajrhss-2283	357	45	1.277888	1.277888	NUM
ajrhss-2283	357	46	,	,	PUNCT
ajrhss-2283	357	47	prob	prob	NOUN
ajrhss-2283	357	48	(	(	PUNCT
ajrhss-2283	357	49	f	f	X
ajrhss-2283	357	50	-	-	PUNCT
ajrhss-2283	357	51	statistics	statistic	NOUN
ajrhss-2283	357	52	)	)	PUNCT
ajrhss-2283	357	53	=	=	SYM
ajrhss-2283	357	54	0.433958	0.433958	NUM
ajrhss-2283	357	55	,	,	PUNCT
ajrhss-2283	357	56	dw	dw	NOUN
ajrhss-2283	357	57	=	=	PROPN
ajrhss-2283	357	58	2.012192	2.012192	NUM
ajrhss-2283	357	59	.	.	PUNCT
ajrhss-2283	358	1	the	the	DET
ajrhss-2283	358	2	statistical	statistical	ADJ
ajrhss-2283	358	3	output	output	NOUN
ajrhss-2283	358	4	from	from	ADP
ajrhss-2283	358	5	e	e	NOUN
ajrhss-2283	358	6	-	-	NOUN
ajrhss-2283	358	7	view	view	ADJ
ajrhss-2283	358	8	software	software	NOUN
ajrhss-2283	358	9	showed	show	VERB
ajrhss-2283	358	10	a	a	DET
ajrhss-2283	358	11	positive	positive	ADJ
ajrhss-2283	358	12	estimated	estimate	VERB
ajrhss-2283	358	13	coefficient	coefficient	NOUN
ajrhss-2283	358	14	of	of	ADP
ajrhss-2283	358	15	0.437747	0.437747	NUM
ajrhss-2283	358	16	.	.	PUNCT
ajrhss-2283	359	1	this	this	DET
ajrhss-2283	359	2	value	value	NOUN
ajrhss-2283	359	3	signified	signify	VERB
ajrhss-2283	359	4	the	the	DET
ajrhss-2283	359	5	existence	existence	NOUN
ajrhss-2283	359	6	of	of	ADP
ajrhss-2283	359	7	a	a	DET
ajrhss-2283	359	8	positive	positive	ADJ
ajrhss-2283	359	9	relationship	relationship	NOUN
ajrhss-2283	359	10	between	between	ADP
ajrhss-2283	359	11	internal	internal	ADJ
ajrhss-2283	359	12	audit	audit	NOUN
ajrhss-2283	359	13	quality	quality	NOUN
ajrhss-2283	359	14	and	and	CCONJ
ajrhss-2283	359	15	asset	asset	NOUN
ajrhss-2283	359	16	depreciation	depreciation	NOUN
ajrhss-2283	359	17	value	value	NOUN
ajrhss-2283	359	18	of	of	ADP
ajrhss-2283	359	19	quoted	quote	VERB
ajrhss-2283	359	20	manufacturing	manufacturing	NOUN
ajrhss-2283	359	21	companies	company	NOUN
ajrhss-2283	359	22	in	in	ADP
ajrhss-2283	359	23	nigeria	nigeria	PROPN
ajrhss-2283	359	24	.	.	PUNCT
ajrhss-2283	360	1	the	the	DET
ajrhss-2283	360	2	coefficient	coefficient	NOUN
ajrhss-2283	360	3	equally	equally	ADV
ajrhss-2283	360	4	signified	signify	VERB
ajrhss-2283	360	5	an	an	DET
ajrhss-2283	360	6	increase	increase	NOUN
ajrhss-2283	360	7	in	in	ADP
ajrhss-2283	360	8	internal	internal	ADJ
ajrhss-2283	360	9	audit	audit	NOUN
ajrhss-2283	360	10	quality	quality	NOUN
ajrhss-2283	360	11	0.366807	0.366807	NUM
ajrhss-2283	360	12	as	as	ADP
ajrhss-2283	360	13	asset	asset	NOUN
ajrhss-2283	360	14	depreciation	depreciation	NOUN
ajrhss-2283	360	15	value	value	NOUN
ajrhss-2283	360	16	increased	increase	VERB
ajrhss-2283	360	17	by	by	ADP
ajrhss-2283	360	18	a	a	DET
ajrhss-2283	360	19	constant	constant	ADJ
ajrhss-2283	360	20	term	term	NOUN
ajrhss-2283	360	21	of	of	ADP
ajrhss-2283	360	22	0.437747	0.437747	NUM
ajrhss-2283	360	23	.	.	PUNCT
ajrhss-2283	361	1	the	the	DET
ajrhss-2283	361	2	r	r	NOUN
ajrhss-2283	361	3	-	-	PUNCT
ajrhss-2283	361	4	square	square	ADJ
ajrhss-2283	361	5	value	value	NOUN
ajrhss-2283	361	6	r2	r2	NOUN
ajrhss-2283	361	7	=	=	NOUN
ajrhss-2283	361	8	0.908377	0.908377	NUM
ajrhss-2283	361	9	implied	imply	VERB
ajrhss-2283	361	10	an	an	DET
ajrhss-2283	361	11	overall	overall	ADJ
ajrhss-2283	361	12	model	model	NOUN
ajrhss-2283	361	13	fitness	fitness	NOUN
ajrhss-2283	361	14	as	as	SCONJ
ajrhss-2283	361	15	90	90	NUM
ajrhss-2283	361	16	%	%	NOUN
ajrhss-2283	361	17	change	change	NOUN
ajrhss-2283	361	18	in	in	ADP
ajrhss-2283	361	19	asset	asset	NOUN
ajrhss-2283	361	20	depreciation	depreciation	NOUN
ajrhss-2283	361	21	value	value	NOUN
ajrhss-2283	361	22	was	be	AUX
ajrhss-2283	361	23	apportioned	apportion	VERB
ajrhss-2283	361	24	to	to	ADP
ajrhss-2283	361	25	internal	internal	ADJ
ajrhss-2283	361	26	audit	audit	NOUN
ajrhss-2283	361	27	quality	quality	NOUN
ajrhss-2283	361	28	.	.	PUNCT
ajrhss-2283	362	1	the	the	DET
ajrhss-2283	362	2	remaining	remain	VERB
ajrhss-2283	362	3	10	10	NUM
ajrhss-2283	362	4	%	%	NOUN
ajrhss-2283	362	5	was	be	AUX
ajrhss-2283	362	6	assigned	assign	VERB
ajrhss-2283	362	7	to	to	ADP
ajrhss-2283	362	8	other	other	ADJ
ajrhss-2283	362	9	factors	factor	NOUN
ajrhss-2283	362	10	not	not	PART
ajrhss-2283	362	11	captured	capture	VERB
ajrhss-2283	362	12	in	in	ADP
ajrhss-2283	362	13	the	the	DET
ajrhss-2283	362	14	model	model	NOUN
ajrhss-2283	362	15	but	but	CCONJ
ajrhss-2283	362	16	covered	cover	VERB
ajrhss-2283	362	17	by	by	ADP
ajrhss-2283	362	18	the	the	DET
ajrhss-2283	362	19	stochastic	stochastic	ADJ
ajrhss-2283	362	20	error	error	NOUN
ajrhss-2283	362	21	term	term	NOUN
ajrhss-2283	362	22	.	.	PUNCT
ajrhss-2283	363	1	a	a	DET
ajrhss-2283	363	2	durbin	durbin	ADJ
ajrhss-2283	363	3	watson	watson	NOUN
ajrhss-2283	363	4	(	(	PUNCT
ajrhss-2283	363	5	dw	dw	NOUN
ajrhss-2283	363	6	)	)	PUNCT
ajrhss-2283	363	7	value	value	NOUN
ajrhss-2283	363	8	of	of	ADP
ajrhss-2283	363	9	2.012192	2.012192	NUM
ajrhss-2283	363	10	showed	show	VERB
ajrhss-2283	363	11	the	the	DET
ajrhss-2283	363	12	absence	absence	NOUN
ajrhss-2283	363	13	of	of	ADP
ajrhss-2283	363	14	serial	serial	ADJ
ajrhss-2283	363	15	autocorrelation	autocorrelation	NOUN
ajrhss-2283	363	16	in	in	ADP
ajrhss-2283	363	17	the	the	DET
ajrhss-2283	363	18	model	model	NOUN
ajrhss-2283	363	19	.	.	PUNCT
ajrhss-2283	364	1	while	while	SCONJ
ajrhss-2283	364	2	a	a	DET
ajrhss-2283	364	3	standard	standard	ADJ
ajrhss-2283	364	4	deviation	deviation	NOUN
ajrhss-2283	364	5	dependent	dependent	ADJ
ajrhss-2283	364	6	variance	variance	NOUN
ajrhss-2283	364	7	of	of	ADP
ajrhss-2283	364	8	4.723007	4.723007	NUM
ajrhss-2283	364	9	showed	show	VERB
ajrhss-2283	364	10	the	the	DET
ajrhss-2283	364	11	risk	risk	NOUN
ajrhss-2283	364	12	burden	burden	NOUN
ajrhss-2283	364	13	in	in	ADP
ajrhss-2283	364	14	the	the	DET
ajrhss-2283	364	15	dependent	dependent	ADJ
ajrhss-2283	364	16	variable	variable	NOUN
ajrhss-2283	364	17	(	(	PUNCT
ajrhss-2283	364	18	asset	asset	NOUN
ajrhss-2283	364	19	depreciation	depreciation	NOUN
ajrhss-2283	364	20	value	value	NOUN
ajrhss-2283	364	21	)	)	PUNCT
ajrhss-2283	364	22	that	that	PRON
ajrhss-2283	364	23	is	be	AUX
ajrhss-2283	364	24	predicted	predict	VERB
ajrhss-2283	364	25	by	by	ADP
ajrhss-2283	364	26	the	the	DET
ajrhss-2283	364	27	independent	independent	ADJ
ajrhss-2283	364	28	variable	variable	NOUN
ajrhss-2283	364	29	(	(	PUNCT
ajrhss-2283	364	30	internal	internal	ADJ
ajrhss-2283	364	31	audit	audit	NOUN
ajrhss-2283	364	32	quality	quality	NOUN
ajrhss-2283	364	33	)	)	PUNCT
ajrhss-2283	364	34	.	.	PUNCT
ajrhss-2283	365	1	the	the	DET
ajrhss-2283	365	2	f	f	NOUN
ajrhss-2283	365	3	-	-	PUNCT
ajrhss-2283	365	4	statistic	statistic	ADJ
ajrhss-2283	365	5	value	value	NOUN
ajrhss-2283	365	6	of	of	ADP
ajrhss-2283	365	7	1.277888	1.277888	NUM
ajrhss-2283	365	8	greater	great	ADJ
ajrhss-2283	365	9	than	than	ADP
ajrhss-2283	365	10	the	the	DET
ajrhss-2283	365	11	prob	prob	NOUN
ajrhss-2283	365	12	(	(	PUNCT
ajrhss-2283	365	13	f	f	X
ajrhss-2283	365	14	-	-	PUNCT
ajrhss-2283	365	15	statistic	statistic	ADJ
ajrhss-2283	365	16	)	)	PUNCT
ajrhss-2283	365	17	value	value	NOUN
ajrhss-2283	365	18	of	of	ADP
ajrhss-2283	365	19	0.433958	0.433958	NUM
ajrhss-2283	365	20	implied	imply	VERB
ajrhss-2283	365	21	that	that	SCONJ
ajrhss-2283	365	22	the	the	DET
ajrhss-2283	365	23	null	null	ADJ
ajrhss-2283	365	24	hypothesis	hypothesis	NOUN
ajrhss-2283	365	25	was	be	AUX
ajrhss-2283	365	26	significant	significant	ADJ
ajrhss-2283	365	27	in	in	ADP
ajrhss-2283	365	28	relation	relation	NOUN
ajrhss-2283	365	29	to	to	ADP
ajrhss-2283	365	30	the	the	DET
ajrhss-2283	365	31	overall	overall	ADJ
ajrhss-2283	365	32	model	model	NOUN
ajrhss-2283	365	33	.	.	PUNCT
ajrhss-2283	366	1	using	use	VERB
ajrhss-2283	366	2	the	the	DET
ajrhss-2283	366	3	critical	critical	ADJ
ajrhss-2283	366	4	value	value	NOUN
ajrhss-2283	366	5	approach	approach	NOUN
ajrhss-2283	366	6	of	of	ADP
ajrhss-2283	366	7	+1.96	+1.96	PRON
ajrhss-2283	366	8	and	and	CCONJ
ajrhss-2283	366	9	-1.96	-1.96	NUM
ajrhss-2283	366	10	,	,	PUNCT
ajrhss-2283	366	11	and	and	CCONJ
ajrhss-2283	366	12	applying	apply	VERB
ajrhss-2283	366	13	the	the	DET
ajrhss-2283	366	14	decision	decision	NOUN
ajrhss-2283	366	15	rule	rule	NOUN
ajrhss-2283	366	16	with	with	ADP
ajrhss-2283	366	17	t	t	NOUN
ajrhss-2283	366	18	-	-	PUNCT
ajrhss-2283	366	19	statistic	statistic	NOUN
ajrhss-2283	366	20	2.769358	2.769358	NUM
ajrhss-2283	366	21	greater	great	ADJ
ajrhss-2283	366	22	than	than	ADP
ajrhss-2283	366	23	+1.96	+1.96	PRON
ajrhss-2283	366	24	at	at	ADP
ajrhss-2283	366	25	0.05	0.05	NUM
ajrhss-2283	366	26	alpha	alpha	NOUN
ajrhss-2283	366	27	for	for	ADP
ajrhss-2283	366	28	a	a	DET
ajrhss-2283	366	29	2	2	NUM
ajrhss-2283	366	30	-	-	PUNCT
ajrhss-2283	366	31	tailed	tail	VERB
ajrhss-2283	366	32	test	test	NOUN
ajrhss-2283	366	33	showed	show	VERB
ajrhss-2283	366	34	that	that	SCONJ
ajrhss-2283	366	35	the	the	DET
ajrhss-2283	366	36	null	null	ADJ
ajrhss-2283	366	37	hypothesis	hypothesis	NOUN
ajrhss-2283	366	38	h02	h02	NOUN
ajrhss-2283	366	39	was	be	AUX
ajrhss-2283	366	40	significant	significant	ADJ
ajrhss-2283	366	41	and	and	CCONJ
ajrhss-2283	366	42	therefore	therefore	ADV
ajrhss-2283	366	43	rejected	reject	VERB
ajrhss-2283	366	44	.	.	PUNCT
ajrhss-2283	367	1	thus	thus	ADV
ajrhss-2283	367	2	,	,	PUNCT
ajrhss-2283	367	3	the	the	DET
ajrhss-2283	367	4	alternative	alternative	ADJ
ajrhss-2283	367	5	hypothesis	hypothesis	NOUN
ajrhss-2283	367	6	ha2	ha2	PROPN
ajrhss-2283	367	7	was	be	AUX
ajrhss-2283	367	8	accepted	accept	VERB
ajrhss-2283	367	9	.	.	PUNCT
ajrhss-2283	368	1	hypothesis	hypothesis	NOUN
ajrhss-2283	368	2	3	3	NUM
ajrhss-2283	368	3	h03	h03	NOUN
ajrhss-2283	368	4	:	:	PUNCT
ajrhss-2283	368	5	there	there	PRON
ajrhss-2283	368	6	is	be	VERB
ajrhss-2283	368	7	no	no	DET
ajrhss-2283	368	8	significant	significant	ADJ
ajrhss-2283	368	9	relationship	relationship	NOUN
ajrhss-2283	368	10	between	between	ADP
ajrhss-2283	368	11	auditor	auditor	NOUN
ajrhss-2283	368	12	independence	independence	NOUN
ajrhss-2283	368	13	and	and	CCONJ
ajrhss-2283	368	14	asset	asset	NOUN
ajrhss-2283	368	15	depreciation	depreciation	NOUN
ajrhss-2283	368	16	value	value	NOUN
ajrhss-2283	368	17	of	of	ADP
ajrhss-2283	368	18	quoted	quote	VERB
ajrhss-2283	368	19	manufacturing	manufacturing	NOUN
ajrhss-2283	368	20	companies	company	NOUN
ajrhss-2283	368	21	in	in	ADP
ajrhss-2283	368	22	nigeria	nigeria	PROPN
ajrhss-2283	368	23	.	.	PUNCT
ajrhss-2283	369	1	table	table	NOUN
ajrhss-2283	369	2	4	4	NUM
ajrhss-2283	369	3	:	:	PUNCT
ajrhss-2283	369	4	panel	panel	NOUN
ajrhss-2283	369	5	ols	ol	NOUN
ajrhss-2283	369	6	regression	regression	NOUN
ajrhss-2283	369	7	result	result	NOUN
ajrhss-2283	369	8	for	for	ADP
ajrhss-2283	369	9	aui	aui	PROPN
ajrhss-2283	369	10	,	,	PUNCT
ajrhss-2283	369	11	iaq	iaq	PROPN
ajrhss-2283	369	12	,	,	PUNCT
ajrhss-2283	369	13	bdi	bdi	PROPN
ajrhss-2283	369	14	and	and	CCONJ
ajrhss-2283	369	15	a	a	DET
ajrhss-2283	369	16	dpt	dpt	PROPN
ajrhss-2283	369	17	dependent	dependent	ADJ
ajrhss-2283	369	18	variable	variable	NOUN
ajrhss-2283	369	19	:	:	PUNCT
ajrhss-2283	369	20	a	a	DET
ajrhss-2283	369	21	dpt	dpt	PROPN
ajrhss-2283	369	22	method	method	NOUN
ajrhss-2283	369	23	:	:	PUNCT
ajrhss-2283	369	24	least	least	ADJ
ajrhss-2283	369	25	squares	square	NOUN
ajrhss-2283	369	26	date	date	NOUN
ajrhss-2283	369	27	:	:	PUNCT
ajrhss-2283	369	28	12/12/23	12/12/23	NUM
ajrhss-2283	369	29	time	time	NOUN
ajrhss-2283	369	30	:	:	PUNCT
ajrhss-2283	369	31	11:17	11:17	NUM
ajrhss-2283	369	32	sample	sample	NOUN
ajrhss-2283	369	33	:	:	PUNCT
ajrhss-2283	369	34	1	1	NUM
ajrhss-2283	369	35	728	728	NUM
ajrhss-2283	369	36	included	include	VERB
ajrhss-2283	369	37	observations	observation	NOUN
ajrhss-2283	369	38	:	:	PUNCT
ajrhss-2283	369	39	726	726	NUM
ajrhss-2283	369	40	variable	variable	ADJ
ajrhss-2283	369	41	coefficient	coefficient	NOUN
ajrhss-2283	369	42	std	std	NOUN
ajrhss-2283	369	43	.	.	NOUN
ajrhss-2283	369	44	error	error	NOUN
ajrhss-2283	369	45	t	t	NOUN
ajrhss-2283	369	46	-	-	PUNCT
ajrhss-2283	369	47	statistic	statistic	NOUN
ajrhss-2283	369	48	prob	prob	NOUN
ajrhss-2283	369	49	.	.	PUNCT
ajrhss-2283	370	1	c	c	NOUN
ajrhss-2283	370	2	0.548858	0.548858	NUM
ajrhss-2283	370	3	1.473634	1.473634	NUM
ajrhss-2283	370	4	0.405548	0.405548	NUM
ajrhss-2283	370	5	0.0744	0.0744	NUM
ajrhss-2283	370	6	aui	aui	NOUN
ajrhss-2283	370	7	0.477918	0.477918	NUM
ajrhss-2283	370	8	0.215742	0.215742	NUM
ajrhss-2283	370	9	2.870479	2.870479	NUM
ajrhss-2283	370	10	0.0224	0.0224	NUM
ajrhss-2283	370	11	iaq	iaq	PROPN
ajrhss-2283	370	12	0.511963	0.511963	NUM
ajrhss-2283	370	13	0.454584	0.454584	NUM
ajrhss-2283	370	14	0.155113	0.155113	NUM
ajrhss-2283	370	15	0.0283	0.0283	NUM
ajrhss-2283	370	16	bdi	bdi	PROPN
ajrhss-2283	370	17	0.723080	0.723080	NUM
ajrhss-2283	370	18	0.662636	0.662636	NUM
ajrhss-2283	370	19	1.447645	1.447645	NUM
ajrhss-2283	370	20	0.0656	0.0656	NUM
ajrhss-2283	370	21	ifrs	ifrs	NOUN
ajrhss-2283	370	22	0.467145	0.467145	NUM
ajrhss-2283	370	23	0.564374	0.564374	NUM
ajrhss-2283	371	1	0.627343	0.627343	NUM
ajrhss-2283	371	2	0.0937	0.0937	NUM
ajrhss-2283	371	3	r	r	X
ajrhss-2283	371	4	-	-	PUNCT
ajrhss-2283	371	5	squared	square	VERB
ajrhss-2283	371	6	0.605044	0.605044	NUM
ajrhss-2283	371	7	mean	mean	NOUN
ajrhss-2283	371	8	dependent	dependent	ADJ
ajrhss-2283	371	9	var	var	NOUN
ajrhss-2283	371	10	0.530111	0.530111	NUM
ajrhss-2283	371	11	adjusted	adjusted	ADJ
ajrhss-2283	371	12	r	r	NOUN
ajrhss-2283	371	13	-	-	PUNCT
ajrhss-2283	371	14	squared	square	VERB
ajrhss-2283	371	15	0.501201	0.501201	NUM
ajrhss-2283	371	16	s.d	s.d	PROPN
ajrhss-2283	371	17	.	.	PUNCT
ajrhss-2283	372	1	dependent	dependent	ADJ
ajrhss-2283	372	2	var	var	PROPN
ajrhss-2283	372	3	1.423004	1.423004	NUM
ajrhss-2283	372	4	s.e	s.e	PROPN
ajrhss-2283	372	5	.	.	PROPN
ajrhss-2283	372	6	of	of	ADP
ajrhss-2283	372	7	regression	regression	NOUN
ajrhss-2283	372	8	1.420253	1.420253	NUM
ajrhss-2283	372	9	akaike	akaike	ADJ
ajrhss-2283	372	10	info	info	NOUN
ajrhss-2283	372	11	criterion	criterion	NOUN
ajrhss-2283	372	12	1.063947	1.063947	NUM
ajrhss-2283	372	13	sum	sum	NOUN
ajrhss-2283	372	14	squared	square	VERB
ajrhss-2283	372	15	resid	resid	NOUN
ajrhss-2283	372	16	12366.43	12366.43	NUM
ajrhss-2283	372	17	schwarz	schwarz	NOUN
ajrhss-2283	372	18	criterion	criterion	NOUN
ajrhss-2283	372	19	5.102695	5.102695	NUM
ajrhss-2283	372	20	log	log	NOUN
ajrhss-2283	372	21	likelihood	likelihood	NOUN
ajrhss-2283	372	22	-1441.041	-1441.041	PUNCT
ajrhss-2283	372	23	hannan	hannan	PROPN
ajrhss-2283	372	24	-	-	PUNCT
ajrhss-2283	372	25	quinn	quinn	PROPN
ajrhss-2283	372	26	criter	criter	NOUN
ajrhss-2283	372	27	.	.	PUNCT
ajrhss-2283	373	1	5.079079	5.079079	NUM
ajrhss-2283	373	2	f	f	X
ajrhss-2283	373	3	-	-	PUNCT
ajrhss-2283	373	4	statistic	statistic	ADJ
ajrhss-2283	373	5	1.277555	1.277555	NUM
ajrhss-2283	373	6	durbin	durbin	ADJ
ajrhss-2283	373	7	-	-	PUNCT
ajrhss-2283	373	8	watson	watson	NOUN
ajrhss-2283	373	9	stat	stat	PROPN
ajrhss-2283	373	10	2.000272	2.000272	NUM
ajrhss-2283	373	11	prob(f	prob(f	NOUN
ajrhss-2283	373	12	-	-	PUNCT
ajrhss-2283	373	13	statistic	statistic	NOUN
ajrhss-2283	373	14	)	)	PUNCT
ajrhss-2283	373	15	0.111625	0.111625	NUM
ajrhss-2283	373	16	american	american	ADJ
ajrhss-2283	373	17	journal	journal	PROPN
ajrhss-2283	373	18	of	of	ADP
ajrhss-2283	373	19	research	research	NOUN
ajrhss-2283	373	20	in	in	ADP
ajrhss-2283	373	21	humanities	humanity	NOUN
ajrhss-2283	373	22	and	and	CCONJ
ajrhss-2283	373	23	social	social	ADJ
ajrhss-2283	373	24	sciences	science	NOUN
ajrhss-2283	373	25	volume	volume	NOUN
ajrhss-2283	373	26	26	26	NUM
ajrhss-2283	373	27	july	july	PROPN
ajrhss-2283	373	28	2024	2024	NUM
ajrhss-2283	373	29	p	p	NOUN
ajrhss-2283	373	30	a	a	DET
ajrhss-2283	373	31	g	g	NOUN
ajrhss-2283	373	32	e	e	PROPN
ajrhss-2283	373	33	|	|	ADV
ajrhss-2283	373	34	89	89	NUM
ajrhss-2283	373	35	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	373	36	equation	equation	NOUN
ajrhss-2283	373	37	summary	summary	NOUN
ajrhss-2283	373	38	:	:	PUNCT
ajrhss-2283	373	39	r2	r2	PROPN
ajrhss-2283	373	40	=	=	SYM
ajrhss-2283	373	41	0.605044	0.605044	PROPN
ajrhss-2283	373	42	,	,	PUNCT
ajrhss-2283	373	43	f	f	PROPN
ajrhss-2283	373	44	=	=	SYM
ajrhss-2283	373	45	1.277555	1.277555	NUM
ajrhss-2283	373	46	,	,	PUNCT
ajrhss-2283	373	47	prob	prob	NOUN
ajrhss-2283	373	48	(	(	PUNCT
ajrhss-2283	373	49	f	f	X
ajrhss-2283	373	50	-	-	PUNCT
ajrhss-2283	373	51	statistics	statistic	NOUN
ajrhss-2283	373	52	)	)	PUNCT
ajrhss-2283	373	53	=	=	SYM
ajrhss-2283	373	54	0.111626	0.111626	NUM
ajrhss-2283	373	55	,	,	PUNCT
ajrhss-2283	373	56	dw	dw	NOUN
ajrhss-2283	373	57	=	=	PROPN
ajrhss-2283	373	58	2.000272	2.000272	NUM
ajrhss-2283	373	59	output	output	NOUN
ajrhss-2283	373	60	from	from	ADP
ajrhss-2283	373	61	e	e	NOUN
ajrhss-2283	373	62	-	-	NOUN
ajrhss-2283	373	63	view	view	NOUN
ajrhss-2283	373	64	statistic	statistic	NOUN
ajrhss-2283	373	65	showed	show	VERB
ajrhss-2283	373	66	a	a	DET
ajrhss-2283	373	67	positive	positive	ADJ
ajrhss-2283	373	68	estimated	estimate	VERB
ajrhss-2283	373	69	coefficient	coefficient	NOUN
ajrhss-2283	373	70	of	of	ADP
ajrhss-2283	373	71	0.548858	0.548858	NUM
ajrhss-2283	373	72	.	.	PUNCT
ajrhss-2283	374	1	this	this	DET
ajrhss-2283	374	2	estimated	estimate	VERB
ajrhss-2283	374	3	coefficient	coefficient	NOUN
ajrhss-2283	374	4	signified	signify	VERB
ajrhss-2283	374	5	the	the	DET
ajrhss-2283	374	6	presence	presence	NOUN
ajrhss-2283	374	7	of	of	ADP
ajrhss-2283	374	8	a	a	DET
ajrhss-2283	374	9	positive	positive	ADJ
ajrhss-2283	374	10	relationship	relationship	NOUN
ajrhss-2283	374	11	between	between	ADP
ajrhss-2283	374	12	auditor	auditor	NOUN
ajrhss-2283	374	13	independence	independence	NOUN
ajrhss-2283	374	14	and	and	CCONJ
ajrhss-2283	374	15	asset	asset	NOUN
ajrhss-2283	374	16	depreciation	depreciation	NOUN
ajrhss-2283	374	17	value	value	NOUN
ajrhss-2283	374	18	of	of	ADP
ajrhss-2283	374	19	quoted	quote	VERB
ajrhss-2283	374	20	manufacturing	manufacturing	NOUN
ajrhss-2283	374	21	companies	company	NOUN
ajrhss-2283	374	22	in	in	ADP
ajrhss-2283	374	23	nigeria	nigeria	PROPN
ajrhss-2283	374	24	.	.	PUNCT
ajrhss-2283	375	1	the	the	DET
ajrhss-2283	375	2	established	establish	VERB
ajrhss-2283	375	3	coefficient	coefficient	NOUN
ajrhss-2283	375	4	also	also	ADV
ajrhss-2283	375	5	implied	imply	VERB
ajrhss-2283	375	6	an	an	DET
ajrhss-2283	375	7	increase	increase	NOUN
ajrhss-2283	375	8	in	in	ADP
ajrhss-2283	375	9	auditor	auditor	NOUN
ajrhss-2283	375	10	independence	independence	NOUN
ajrhss-2283	375	11	by	by	ADP
ajrhss-2283	375	12	0.477918	0.477918	NUM
ajrhss-2283	375	13	as	as	SCONJ
ajrhss-2283	375	14	asset	asset	NOUN
ajrhss-2283	375	15	depreciation	depreciation	NOUN
ajrhss-2283	375	16	value	value	NOUN
ajrhss-2283	375	17	increased	increase	VERB
ajrhss-2283	375	18	by	by	ADP
ajrhss-2283	375	19	a	a	DET
ajrhss-2283	375	20	constant	constant	ADJ
ajrhss-2283	375	21	term	term	NOUN
ajrhss-2283	375	22	of	of	ADP
ajrhss-2283	375	23	0.548858	0.548858	NUM
ajrhss-2283	375	24	.	.	PUNCT
ajrhss-2283	376	1	the	the	DET
ajrhss-2283	376	2	r	r	NOUN
ajrhss-2283	376	3	-	-	PUNCT
ajrhss-2283	376	4	square	square	ADJ
ajrhss-2283	376	5	value	value	NOUN
ajrhss-2283	376	6	,	,	PUNCT
ajrhss-2283	376	7	r2	r2	PROPN
ajrhss-2283	376	8	=	=	PROPN
ajrhss-2283	376	9	0.605044	0.605044	NUM
ajrhss-2283	376	10	signified	signify	VERB
ajrhss-2283	376	11	an	an	DET
ajrhss-2283	376	12	overall	overall	ADJ
ajrhss-2283	376	13	model	model	NOUN
ajrhss-2283	376	14	fitness	fitness	NOUN
ajrhss-2283	376	15	as	as	SCONJ
ajrhss-2283	376	16	60	60	NUM
ajrhss-2283	376	17	%	%	NOUN
ajrhss-2283	376	18	change	change	NOUN
ajrhss-2283	376	19	in	in	ADP
ajrhss-2283	376	20	asset	asset	NOUN
ajrhss-2283	376	21	depreciation	depreciation	NOUN
ajrhss-2283	376	22	value	value	NOUN
ajrhss-2283	376	23	was	be	AUX
ajrhss-2283	376	24	associated	associate	VERB
ajrhss-2283	376	25	to	to	ADP
ajrhss-2283	376	26	auditor	auditor	NOUN
ajrhss-2283	376	27	independence	independence	NOUN
ajrhss-2283	376	28	.	.	PUNCT
ajrhss-2283	377	1	the	the	DET
ajrhss-2283	377	2	remaining	remain	VERB
ajrhss-2283	377	3	40	40	NUM
ajrhss-2283	377	4	%	%	NOUN
ajrhss-2283	377	5	was	be	AUX
ajrhss-2283	377	6	attributed	attribute	VERB
ajrhss-2283	377	7	to	to	ADP
ajrhss-2283	377	8	other	other	ADJ
ajrhss-2283	377	9	factors	factor	NOUN
ajrhss-2283	377	10	not	not	PART
ajrhss-2283	377	11	captured	capture	VERB
ajrhss-2283	377	12	in	in	ADP
ajrhss-2283	377	13	the	the	DET
ajrhss-2283	377	14	model	model	NOUN
ajrhss-2283	377	15	but	but	CCONJ
ajrhss-2283	377	16	covered	cover	VERB
ajrhss-2283	377	17	by	by	ADP
ajrhss-2283	377	18	the	the	DET
ajrhss-2283	377	19	stochastic	stochastic	ADJ
ajrhss-2283	377	20	error	error	NOUN
ajrhss-2283	377	21	term	term	NOUN
ajrhss-2283	377	22	.	.	PUNCT
ajrhss-2283	378	1	while	while	SCONJ
ajrhss-2283	378	2	the	the	DET
ajrhss-2283	378	3	durbin	durbin	PROPN
ajrhss-2283	378	4	watson	watson	PROPN
ajrhss-2283	378	5	(	(	PUNCT
ajrhss-2283	378	6	dw	dw	NOUN
ajrhss-2283	378	7	)	)	PUNCT
ajrhss-2283	378	8	value	value	NOUN
ajrhss-2283	378	9	of	of	ADP
ajrhss-2283	378	10	2.000272	2.000272	NUM
ajrhss-2283	378	11	showed	show	VERB
ajrhss-2283	378	12	the	the	DET
ajrhss-2283	378	13	absence	absence	NOUN
ajrhss-2283	378	14	if	if	SCONJ
ajrhss-2283	378	15	serial	serial	ADJ
ajrhss-2283	378	16	autocorrelation	autocorrelation	NOUN
ajrhss-2283	378	17	in	in	ADP
ajrhss-2283	378	18	the	the	DET
ajrhss-2283	378	19	model	model	NOUN
ajrhss-2283	378	20	.	.	PUNCT
ajrhss-2283	379	1	a	a	DET
ajrhss-2283	379	2	standard	standard	ADJ
ajrhss-2283	379	3	deviation	deviation	NOUN
ajrhss-2283	379	4	dependent	dependent	ADJ
ajrhss-2283	379	5	variance	variance	NOUN
ajrhss-2283	379	6	of	of	ADP
ajrhss-2283	379	7	1.423004	1.423004	NUM
ajrhss-2283	379	8	showed	show	VERB
ajrhss-2283	379	9	the	the	DET
ajrhss-2283	379	10	risk	risk	NOUN
ajrhss-2283	379	11	burden	burden	NOUN
ajrhss-2283	379	12	in	in	ADP
ajrhss-2283	379	13	the	the	DET
ajrhss-2283	379	14	dependent	dependent	ADJ
ajrhss-2283	379	15	available	available	ADJ
ajrhss-2283	379	16	(	(	PUNCT
ajrhss-2283	379	17	asset	asset	NOUN
ajrhss-2283	379	18	depreciation	depreciation	NOUN
ajrhss-2283	379	19	value	value	NOUN
ajrhss-2283	379	20	)	)	PUNCT
ajrhss-2283	379	21	that	that	PRON
ajrhss-2283	379	22	is	be	AUX
ajrhss-2283	379	23	predicted	predict	VERB
ajrhss-2283	379	24	by	by	ADP
ajrhss-2283	379	25	the	the	DET
ajrhss-2283	379	26	independent	independent	ADJ
ajrhss-2283	379	27	variable	variable	NOUN
ajrhss-2283	379	28	(	(	PUNCT
ajrhss-2283	379	29	auditor	auditor	NOUN
ajrhss-2283	379	30	independence	independence	NOUN
ajrhss-2283	379	31	)	)	PUNCT
ajrhss-2283	379	32	.	.	PUNCT
ajrhss-2283	380	1	the	the	DET
ajrhss-2283	380	2	f	f	NOUN
ajrhss-2283	380	3	-	-	PUNCT
ajrhss-2283	380	4	statistic	statistic	ADJ
ajrhss-2283	380	5	value	value	NOUN
ajrhss-2283	380	6	of	of	ADP
ajrhss-2283	380	7	1.277555	1.277555	NUM
ajrhss-2283	380	8	greater	great	ADJ
ajrhss-2283	380	9	than	than	ADP
ajrhss-2283	380	10	the	the	DET
ajrhss-2283	380	11	prob	prob	NOUN
ajrhss-2283	380	12	(	(	PUNCT
ajrhss-2283	380	13	f	f	X
ajrhss-2283	380	14	-	-	PUNCT
ajrhss-2283	380	15	statistic	statistic	ADJ
ajrhss-2283	380	16	)	)	PUNCT
ajrhss-2283	380	17	value	value	NOUN
ajrhss-2283	380	18	of	of	ADP
ajrhss-2283	380	19	0.111626	0.111626	NUM
ajrhss-2283	380	20	meant	mean	VERB
ajrhss-2283	380	21	that	that	SCONJ
ajrhss-2283	380	22	the	the	DET
ajrhss-2283	380	23	null	null	ADJ
ajrhss-2283	380	24	hypothesis	hypothesis	NOUN
ajrhss-2283	380	25	was	be	AUX
ajrhss-2283	380	26	significant	significant	ADJ
ajrhss-2283	380	27	relative	relative	ADJ
ajrhss-2283	380	28	to	to	ADP
ajrhss-2283	380	29	the	the	DET
ajrhss-2283	380	30	overall	overall	ADJ
ajrhss-2283	380	31	model	model	NOUN
ajrhss-2283	380	32	.	.	PUNCT
ajrhss-2283	381	1	with	with	ADP
ajrhss-2283	381	2	the	the	DET
ajrhss-2283	381	3	critical	critical	ADJ
ajrhss-2283	381	4	value	value	NOUN
ajrhss-2283	381	5	approach	approach	NOUN
ajrhss-2283	381	6	of	of	ADP
ajrhss-2283	381	7	+1.96	+1.96	PRON
ajrhss-2283	381	8	and	and	CCONJ
ajrhss-2283	381	9	-1.96	-1.96	NUM
ajrhss-2283	381	10	,	,	PUNCT
ajrhss-2283	381	11	and	and	CCONJ
ajrhss-2283	381	12	applying	apply	VERB
ajrhss-2283	381	13	the	the	DET
ajrhss-2283	381	14	decision	decision	NOUN
ajrhss-2283	381	15	rule	rule	NOUN
ajrhss-2283	381	16	with	with	ADP
ajrhss-2283	381	17	t	t	NOUN
ajrhss-2283	381	18	-	-	PUNCT
ajrhss-2283	381	19	statistic	statistic	NOUN
ajrhss-2283	381	20	of	of	ADP
ajrhss-2283	381	21	2.870479	2.870479	NUM
ajrhss-2283	381	22	l	l	NOUN
ajrhss-2283	381	23	greater	great	ADJ
ajrhss-2283	381	24	than	than	ADP
ajrhss-2283	381	25	+1.96	+1.96	PRON
ajrhss-2283	381	26	at	at	ADP
ajrhss-2283	381	27	0.05	0.05	NUM
ajrhss-2283	381	28	alpha	alpha	NOUN
ajrhss-2283	381	29	for	for	ADP
ajrhss-2283	381	30	a	a	DET
ajrhss-2283	381	31	2	2	NUM
ajrhss-2283	381	32	-	-	PUNCT
ajrhss-2283	381	33	tailed	tail	VERB
ajrhss-2283	381	34	test	test	NOUN
ajrhss-2283	381	35	showed	show	VERB
ajrhss-2283	381	36	that	that	SCONJ
ajrhss-2283	381	37	the	the	DET
ajrhss-2283	381	38	null	null	ADJ
ajrhss-2283	381	39	hypothesis	hypothesis	NOUN
ajrhss-2283	381	40	h03	h03	NOUN
ajrhss-2283	381	41	was	be	AUX
ajrhss-2283	381	42	significant	significant	ADJ
ajrhss-2283	381	43	and	and	CCONJ
ajrhss-2283	381	44	therefore	therefore	ADV
ajrhss-2283	381	45	rejected	reject	VERB
ajrhss-2283	381	46	.	.	PUNCT
ajrhss-2283	382	1	thus	thus	ADV
ajrhss-2283	382	2	,	,	PUNCT
ajrhss-2283	382	3	the	the	DET
ajrhss-2283	382	4	alternative	alternative	ADJ
ajrhss-2283	382	5	hypothesis	hypothesis	NOUN
ajrhss-2283	382	6	ha3	ha3	NOUN
ajrhss-2283	382	7	was	be	AUX
ajrhss-2283	382	8	accepted	accept	VERB
ajrhss-2283	382	9	.	.	PUNCT
ajrhss-2283	383	1	discussion	discussion	NOUN
ajrhss-2283	383	2	of	of	ADP
ajrhss-2283	383	3	findings	finding	NOUN
ajrhss-2283	383	4	the	the	DET
ajrhss-2283	383	5	findings	finding	NOUN
ajrhss-2283	383	6	of	of	ADP
ajrhss-2283	383	7	this	this	DET
ajrhss-2283	383	8	research	research	NOUN
ajrhss-2283	383	9	are	be	AUX
ajrhss-2283	383	10	discussed	discuss	VERB
ajrhss-2283	383	11	as	as	SCONJ
ajrhss-2283	383	12	follows	follow	VERB
ajrhss-2283	383	13	:	:	PUNCT
ajrhss-2283	383	14	1	1	X
ajrhss-2283	383	15	.	.	NOUN
ajrhss-2283	383	16	positive	positive	ADJ
ajrhss-2283	383	17	and	and	CCONJ
ajrhss-2283	383	18	insignificant	insignificant	ADJ
ajrhss-2283	383	19	relationship	relationship	NOUN
ajrhss-2283	383	20	between	between	ADP
ajrhss-2283	383	21	board	board	NOUN
ajrhss-2283	383	22	of	of	ADP
ajrhss-2283	383	23	directors	director	NOUN
ajrhss-2283	383	24	’	’	PART
ajrhss-2283	383	25	independence	independence	NOUN
ajrhss-2283	383	26	and	and	CCONJ
ajrhss-2283	383	27	asset	asset	NOUN
ajrhss-2283	383	28	depreciation	depreciation	NOUN
ajrhss-2283	383	29	value	value	NOUN
ajrhss-2283	383	30	.	.	PUNCT
ajrhss-2283	384	1	this	this	DET
ajrhss-2283	384	2	result	result	NOUN
ajrhss-2283	384	3	implied	imply	VERB
ajrhss-2283	384	4	that	that	SCONJ
ajrhss-2283	384	5	board	board	NOUN
ajrhss-2283	384	6	of	of	ADP
ajrhss-2283	384	7	directors	director	NOUN
ajrhss-2283	384	8	’	’	PART
ajrhss-2283	384	9	independence	independence	NOUN
ajrhss-2283	384	10	which	which	PRON
ajrhss-2283	384	11	represents	represent	VERB
ajrhss-2283	384	12	the	the	DET
ajrhss-2283	384	13	proportion	proportion	NOUN
ajrhss-2283	384	14	of	of	ADP
ajrhss-2283	384	15	non	non	ADJ
ajrhss-2283	384	16	-	-	ADJ
ajrhss-2283	384	17	executive	executive	ADJ
ajrhss-2283	384	18	directors	director	NOUN
ajrhss-2283	384	19	in	in	ADP
ajrhss-2283	384	20	the	the	DET
ajrhss-2283	384	21	board	board	NOUN
ajrhss-2283	384	22	of	of	ADP
ajrhss-2283	384	23	quoted	quote	VERB
ajrhss-2283	384	24	manufacturing	manufacturing	NOUN
ajrhss-2283	384	25	companies	company	NOUN
ajrhss-2283	384	26	in	in	ADP
ajrhss-2283	384	27	nigeria	nigeria	PROPN
ajrhss-2283	384	28	exhibited	exhibit	VERB
ajrhss-2283	384	29	a	a	DET
ajrhss-2283	384	30	small	small	ADJ
ajrhss-2283	384	31	(	(	PUNCT
ajrhss-2283	384	32	insignificant	insignificant	ADJ
ajrhss-2283	384	33	)	)	PUNCT
ajrhss-2283	384	34	capacity	capacity	NOUN
ajrhss-2283	384	35	to	to	PART
ajrhss-2283	384	36	change	change	VERB
ajrhss-2283	384	37	asset	asset	NOUN
ajrhss-2283	384	38	amortization	amortization	NOUN
ajrhss-2283	384	39	value	value	NOUN
ajrhss-2283	384	40	in	in	ADP
ajrhss-2283	384	41	the	the	DET
ajrhss-2283	384	42	positive	positive	ADJ
ajrhss-2283	384	43	direction	direction	NOUN
ajrhss-2283	384	44	.	.	PUNCT
ajrhss-2283	385	1	this	this	DET
ajrhss-2283	385	2	result	result	NOUN
ajrhss-2283	385	3	further	far	ADV
ajrhss-2283	385	4	implied	imply	VERB
ajrhss-2283	385	5	that	that	SCONJ
ajrhss-2283	385	6	board	board	NOUN
ajrhss-2283	385	7	of	of	ADP
ajrhss-2283	385	8	directors	director	NOUN
ajrhss-2283	385	9	’	’	PART
ajrhss-2283	385	10	independence	independence	NOUN
ajrhss-2283	385	11	and	and	CCONJ
ajrhss-2283	385	12	asset	asset	NOUN
ajrhss-2283	385	13	depreciation	depreciation	NOUN
ajrhss-2283	385	14	value	value	NOUN
ajrhss-2283	385	15	moved	move	VERB
ajrhss-2283	385	16	in	in	ADP
ajrhss-2283	385	17	the	the	DET
ajrhss-2283	385	18	same	same	ADJ
ajrhss-2283	385	19	direction	direction	NOUN
ajrhss-2283	385	20	.	.	PUNCT
ajrhss-2283	386	1	statistically	statistically	ADV
ajrhss-2283	386	2	,	,	PUNCT
ajrhss-2283	386	3	the	the	DET
ajrhss-2283	386	4	result	result	NOUN
ajrhss-2283	386	5	disclosed	disclose	VERB
ajrhss-2283	386	6	that	that	SCONJ
ajrhss-2283	386	7	if	if	SCONJ
ajrhss-2283	386	8	board	board	NOUN
ajrhss-2283	386	9	of	of	ADP
ajrhss-2283	386	10	directors	director	NOUN
ajrhss-2283	386	11	’	’	PART
ajrhss-2283	386	12	independence	independence	NOUN
ajrhss-2283	386	13	increased	increase	VERB
ajrhss-2283	386	14	by	by	ADP
ajrhss-2283	386	15	a	a	DET
ajrhss-2283	386	16	small	small	ADJ
ajrhss-2283	386	17	proportion	proportion	NOUN
ajrhss-2283	386	18	(	(	PUNCT
ajrhss-2283	386	19	1	1	NUM
ajrhss-2283	386	20	%	%	NOUN
ajrhss-2283	386	21	)	)	PUNCT
ajrhss-2283	386	22	,	,	PUNCT
ajrhss-2283	386	23	asset	asset	NOUN
ajrhss-2283	386	24	depreciation	depreciation	NOUN
ajrhss-2283	386	25	value	value	NOUN
ajrhss-2283	386	26	also	also	ADV
ajrhss-2283	386	27	increased	increase	VERB
ajrhss-2283	386	28	by	by	ADP
ajrhss-2283	386	29	the	the	DET
ajrhss-2283	386	30	same	same	ADJ
ajrhss-2283	386	31	proportion	proportion	NOUN
ajrhss-2283	386	32	(	(	PUNCT
ajrhss-2283	386	33	1	1	NUM
ajrhss-2283	386	34	%	%	NOUN
ajrhss-2283	386	35	)	)	PUNCT
ajrhss-2283	386	36	and	and	CCONJ
ajrhss-2283	386	37	vice	vice	ADV
ajrhss-2283	386	38	versa	versa	ADV
ajrhss-2283	386	39	.	.	PUNCT
ajrhss-2283	387	1	this	this	DET
ajrhss-2283	387	2	finding	finding	NOUN
ajrhss-2283	387	3	corroborated	corroborate	VERB
ajrhss-2283	387	4	the	the	DET
ajrhss-2283	387	5	empirical	empirical	ADJ
ajrhss-2283	387	6	result	result	NOUN
ajrhss-2283	387	7	by	by	ADP
ajrhss-2283	387	8	ilaboya	ilaboya	NOUN
ajrhss-2283	387	9	and	and	CCONJ
ajrhss-2283	387	10	oluokha	oluokha	NOUN
ajrhss-2283	387	11	(	(	PUNCT
ajrhss-2283	387	12	2014	2014	NUM
ajrhss-2283	387	13	)	)	PUNCT
ajrhss-2283	387	14	.	.	PUNCT
ajrhss-2283	388	1	2	2	X
ajrhss-2283	388	2	.	.	NUM
ajrhss-2283	388	3	positive	positive	ADJ
ajrhss-2283	388	4	and	and	CCONJ
ajrhss-2283	388	5	significant	significant	ADJ
ajrhss-2283	388	6	relationship	relationship	NOUN
ajrhss-2283	388	7	between	between	ADP
ajrhss-2283	388	8	internal	internal	ADJ
ajrhss-2283	388	9	audit	audit	NOUN
ajrhss-2283	388	10	quality	quality	NOUN
ajrhss-2283	388	11	and	and	CCONJ
ajrhss-2283	388	12	asset	asset	NOUN
ajrhss-2283	388	13	depreciation	depreciation	NOUN
ajrhss-2283	388	14	value	value	NOUN
ajrhss-2283	388	15	.	.	PUNCT
ajrhss-2283	389	1	this	this	DET
ajrhss-2283	389	2	result	result	NOUN
ajrhss-2283	389	3	signified	signify	VERB
ajrhss-2283	389	4	that	that	SCONJ
ajrhss-2283	389	5	internal	internal	ADJ
ajrhss-2283	389	6	audit	audit	NOUN
ajrhss-2283	389	7	quality	quality	NOUN
ajrhss-2283	389	8	possessed	possess	VERB
ajrhss-2283	389	9	the	the	DET
ajrhss-2283	389	10	potential	potential	NOUN
ajrhss-2283	389	11	to	to	PART
ajrhss-2283	389	12	change	change	VERB
ajrhss-2283	389	13	asset	asset	NOUN
ajrhss-2283	389	14	depreciation	depreciation	NOUN
ajrhss-2283	389	15	value	value	NOUN
ajrhss-2283	389	16	in	in	ADP
ajrhss-2283	389	17	the	the	DET
ajrhss-2283	389	18	positive	positive	ADJ
ajrhss-2283	389	19	direction	direction	NOUN
ajrhss-2283	389	20	.	.	PUNCT
ajrhss-2283	390	1	the	the	DET
ajrhss-2283	390	2	result	result	NOUN
ajrhss-2283	390	3	implied	imply	VERB
ajrhss-2283	390	4	that	that	SCONJ
ajrhss-2283	390	5	internal	internal	ADJ
ajrhss-2283	390	6	audit	audit	NOUN
ajrhss-2283	390	7	quality	quality	NOUN
ajrhss-2283	390	8	and	and	CCONJ
ajrhss-2283	390	9	asset	asset	NOUN
ajrhss-2283	390	10	depreciation	depreciation	NOUN
ajrhss-2283	390	11	value	value	NOUN
ajrhss-2283	390	12	.	.	PUNCT
ajrhss-2283	391	1	moved	move	VERB
ajrhss-2283	391	2	in	in	ADP
ajrhss-2283	391	3	the	the	DET
ajrhss-2283	391	4	same	same	ADJ
ajrhss-2283	391	5	direction	direction	NOUN
ajrhss-2283	391	6	.	.	PUNCT
ajrhss-2283	392	1	statistically	statistically	ADV
ajrhss-2283	392	2	,	,	PUNCT
ajrhss-2283	392	3	the	the	DET
ajrhss-2283	392	4	result	result	NOUN
ajrhss-2283	392	5	signified	signify	VERB
ajrhss-2283	392	6	that	that	SCONJ
ajrhss-2283	392	7	values	value	NOUN
ajrhss-2283	392	8	on	on	ADP
ajrhss-2283	392	9	internal	internal	ADJ
ajrhss-2283	392	10	audit	audit	NOUN
ajrhss-2283	392	11	quality	quality	NOUN
ajrhss-2283	392	12	was	be	AUX
ajrhss-2283	392	13	associated	associate	VERB
ajrhss-2283	392	14	with	with	ADP
ajrhss-2283	392	15	values	value	NOUN
ajrhss-2283	392	16	on	on	ADP
ajrhss-2283	392	17	asset	asset	NOUN
ajrhss-2283	392	18	depreciation	depreciation	NOUN
ajrhss-2283	392	19	value	value	NOUN
ajrhss-2283	392	20	.	.	PUNCT
ajrhss-2283	393	1	and	and	CCONJ
ajrhss-2283	393	2	that	that	SCONJ
ajrhss-2283	393	3	if	if	SCONJ
ajrhss-2283	393	4	internal	internal	ADJ
ajrhss-2283	393	5	audit	audit	NOUN
ajrhss-2283	393	6	quality	quality	NOUN
ajrhss-2283	393	7	increased	increase	VERB
ajrhss-2283	393	8	,	,	PUNCT
ajrhss-2283	393	9	asset	asset	NOUN
ajrhss-2283	393	10	depreciation	depreciation	NOUN
ajrhss-2283	393	11	value	value	NOUN
ajrhss-2283	393	12	.	.	PUNCT
ajrhss-2283	394	1	also	also	ADV
ajrhss-2283	394	2	increased	increase	VERB
ajrhss-2283	394	3	but	but	CCONJ
ajrhss-2283	394	4	by	by	ADP
ajrhss-2283	394	5	significant	significant	ADJ
ajrhss-2283	394	6	proportion	proportion	NOUN
ajrhss-2283	394	7	.	.	PUNCT
ajrhss-2283	395	1	this	this	DET
ajrhss-2283	395	2	finding	finding	NOUN
ajrhss-2283	395	3	supported	support	VERB
ajrhss-2283	395	4	the	the	DET
ajrhss-2283	395	5	empirical	empirical	ADJ
ajrhss-2283	395	6	result	result	NOUN
ajrhss-2283	395	7	babatolu	babatolu	PROPN
ajrhss-2283	395	8	,	,	PUNCT
ajrhss-2283	395	9	et	et	PROPN
ajrhss-2283	395	10	al	al	PROPN
ajrhss-2283	395	11	.	.	PUNCT
ajrhss-2283	396	1	(	(	PUNCT
ajrhss-2283	396	2	2016	2016	NUM
ajrhss-2283	396	3	)	)	PUNCT
ajrhss-2283	396	4	;	;	PUNCT
ajrhss-2283	396	5	zayol	zayol	NOUN
ajrhss-2283	396	6	&	&	CCONJ
ajrhss-2283	396	7	kukene	kukene	PROPN
ajrhss-2283	396	8	(	(	PUNCT
ajrhss-2283	396	9	2017	2017	NUM
ajrhss-2283	396	10	)	)	PUNCT
ajrhss-2283	396	11	,	,	PUNCT
ajrhss-2283	396	12	omofe	omofe	PROPN
ajrhss-2283	396	13	&	&	CCONJ
ajrhss-2283	396	14	aronmiwan	aronmiwan	PROPN
ajrhss-2283	396	15	(	(	PUNCT
ajrhss-2283	396	16	2013	2013	NUM
ajrhss-2283	396	17	)	)	PUNCT
ajrhss-2283	396	18	,	,	PUNCT
ajrhss-2283	396	19	adeyemi	adeyemi	ADV
ajrhss-2283	396	20	,	,	PUNCT
ajrhss-2283	396	21	et	et	PROPN
ajrhss-2283	396	22	al	al	PROPN
ajrhss-2283	396	23	.	.	PUNCT
ajrhss-2283	397	1	(	(	PUNCT
ajrhss-2283	397	2	2012	2012	NUM
ajrhss-2283	397	3	)	)	PUNCT
ajrhss-2283	397	4	.	.	PUNCT
ajrhss-2283	398	1	3	3	X
ajrhss-2283	398	2	.	.	X
ajrhss-2283	398	3	positive	positive	ADJ
ajrhss-2283	398	4	and	and	CCONJ
ajrhss-2283	398	5	significant	significant	ADJ
ajrhss-2283	398	6	relationship	relationship	NOUN
ajrhss-2283	398	7	between	between	ADP
ajrhss-2283	398	8	auditor	auditor	NOUN
ajrhss-2283	398	9	independence	independence	NOUN
ajrhss-2283	398	10	and	and	CCONJ
ajrhss-2283	398	11	asset	asset	NOUN
ajrhss-2283	398	12	depreciation	depreciation	NOUN
ajrhss-2283	398	13	value	value	NOUN
ajrhss-2283	398	14	.	.	PUNCT
ajrhss-2283	399	1	this	this	DET
ajrhss-2283	399	2	finding	finding	NOUN
ajrhss-2283	399	3	implied	imply	VERB
ajrhss-2283	399	4	that	that	SCONJ
ajrhss-2283	399	5	auditor	auditor	NOUN
ajrhss-2283	399	6	independence	independence	NOUN
ajrhss-2283	399	7	possessed	possess	VERB
ajrhss-2283	399	8	the	the	DET
ajrhss-2283	399	9	potential	potential	NOUN
ajrhss-2283	399	10	to	to	PART
ajrhss-2283	399	11	positively	positively	ADV
ajrhss-2283	399	12	change	change	VERB
ajrhss-2283	399	13	asset	asset	NOUN
ajrhss-2283	399	14	depreciation	depreciation	NOUN
ajrhss-2283	399	15	value	value	NOUN
ajrhss-2283	399	16	of	of	ADP
ajrhss-2283	399	17	quoted	quote	VERB
ajrhss-2283	399	18	manufacturing	manufacturing	NOUN
ajrhss-2283	399	19	companies	company	NOUN
ajrhss-2283	399	20	.	.	PUNCT
ajrhss-2283	400	1	the	the	DET
ajrhss-2283	400	2	result	result	NOUN
ajrhss-2283	400	3	implied	imply	VERB
ajrhss-2283	400	4	that	that	SCONJ
ajrhss-2283	400	5	if	if	SCONJ
ajrhss-2283	400	6	auditor	auditor	NOUN
ajrhss-2283	400	7	independence	independence	NOUN
ajrhss-2283	400	8	increased	increase	VERB
ajrhss-2283	400	9	,	,	PUNCT
ajrhss-2283	400	10	asset	asset	NOUN
ajrhss-2283	400	11	depreciation	depreciation	NOUN
ajrhss-2283	400	12	value	value	NOUN
ajrhss-2283	400	13	also	also	ADV
ajrhss-2283	400	14	increased	increase	VERB
ajrhss-2283	400	15	but	but	CCONJ
ajrhss-2283	400	16	by	by	ADP
ajrhss-2283	400	17	a	a	DET
ajrhss-2283	400	18	significant	significant	ADJ
ajrhss-2283	400	19	proportion	proportion	NOUN
ajrhss-2283	400	20	.	.	PUNCT
ajrhss-2283	401	1	the	the	DET
ajrhss-2283	401	2	finding	finding	NOUN
ajrhss-2283	401	3	corroborated	corroborate	VERB
ajrhss-2283	401	4	the	the	DET
ajrhss-2283	401	5	empirical	empirical	ADJ
ajrhss-2283	401	6	result	result	NOUN
ajrhss-2283	401	7	by	by	ADP
ajrhss-2283	401	8	okolie	okolie	NOUN
ajrhss-2283	401	9	(	(	PUNCT
ajrhss-2283	401	10	2014	2014	NUM
ajrhss-2283	401	11	)	)	PUNCT
ajrhss-2283	401	12	,	,	PUNCT
ajrhss-2283	401	13	zayol	zayol	NOUN
ajrhss-2283	401	14	et	et	PROPN
ajrhss-2283	401	15	al	al	PROPN
ajrhss-2283	401	16	.	.	PROPN
ajrhss-2283	402	1	(	(	PUNCT
ajrhss-2283	402	2	2017	2017	NUM
ajrhss-2283	402	3	)	)	PUNCT
ajrhss-2283	402	4	,	,	PUNCT
ajrhss-2283	402	5	olagunju	olagunju	NOUN
ajrhss-2283	402	6	(	(	PUNCT
ajrhss-2283	402	7	2011	2011	NUM
ajrhss-2283	402	8	)	)	PUNCT
ajrhss-2283	402	9	.	.	PUNCT
ajrhss-2283	403	1	american	american	PROPN
ajrhss-2283	403	2	journal	journal	PROPN
ajrhss-2283	403	3	of	of	ADP
ajrhss-2283	403	4	research	research	NOUN
ajrhss-2283	403	5	in	in	ADP
ajrhss-2283	403	6	humanities	humanity	NOUN
ajrhss-2283	403	7	and	and	CCONJ
ajrhss-2283	403	8	social	social	ADJ
ajrhss-2283	403	9	sciences	science	NOUN
ajrhss-2283	403	10	volume	volume	NOUN
ajrhss-2283	403	11	26	26	NUM
ajrhss-2283	403	12	july	july	PROPN
ajrhss-2283	403	13	2024	2024	NUM
ajrhss-2283	403	14	p	p	NOUN
ajrhss-2283	403	15	a	a	DET
ajrhss-2283	403	16	g	g	NOUN
ajrhss-2283	403	17	e	e	NOUN
ajrhss-2283	403	18	|	|	ADV
ajrhss-2283	403	19	90	90	NUM
ajrhss-2283	403	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	403	21	conclusion	conclusion	NOUN
ajrhss-2283	403	22	based	base	VERB
ajrhss-2283	403	23	on	on	ADP
ajrhss-2283	403	24	the	the	DET
ajrhss-2283	403	25	findings	finding	NOUN
ajrhss-2283	403	26	,	,	PUNCT
ajrhss-2283	403	27	this	this	DET
ajrhss-2283	403	28	research	research	NOUN
ajrhss-2283	403	29	concluded	conclude	VERB
ajrhss-2283	403	30	as	as	SCONJ
ajrhss-2283	403	31	follows	follow	VERB
ajrhss-2283	403	32	:	:	PUNCT
ajrhss-2283	403	33	(	(	PUNCT
ajrhss-2283	403	34	1	1	X
ajrhss-2283	403	35	)	)	PUNCT
ajrhss-2283	403	36	that	that	SCONJ
ajrhss-2283	403	37	there	there	PRON
ajrhss-2283	403	38	exists	exist	VERB
ajrhss-2283	403	39	positive	positive	ADJ
ajrhss-2283	403	40	and	and	CCONJ
ajrhss-2283	403	41	insignificant	insignificant	ADJ
ajrhss-2283	403	42	relationship	relationship	NOUN
ajrhss-2283	403	43	between	between	ADP
ajrhss-2283	403	44	board	board	NOUN
ajrhss-2283	403	45	of	of	ADP
ajrhss-2283	403	46	directors	director	NOUN
ajrhss-2283	403	47	’	’	PART
ajrhss-2283	403	48	independence	independence	NOUN
ajrhss-2283	403	49	and	and	CCONJ
ajrhss-2283	403	50	asset	asset	NOUN
ajrhss-2283	403	51	depreciation	depreciation	NOUN
ajrhss-2283	403	52	value	value	NOUN
ajrhss-2283	403	53	.	.	PUNCT
ajrhss-2283	404	1	the	the	DET
ajrhss-2283	404	2	research	research	NOUN
ajrhss-2283	404	3	concluded	conclude	VERB
ajrhss-2283	404	4	that	that	SCONJ
ajrhss-2283	404	5	if	if	SCONJ
ajrhss-2283	404	6	board	board	NOUN
ajrhss-2283	404	7	of	of	ADP
ajrhss-2283	404	8	directors	director	NOUN
ajrhss-2283	404	9	’	’	PART
ajrhss-2283	404	10	independence	independence	NOUN
ajrhss-2283	404	11	increased	increase	VERB
ajrhss-2283	404	12	by	by	ADP
ajrhss-2283	404	13	an	an	DET
ajrhss-2283	404	14	insignificant	insignificant	ADJ
ajrhss-2283	404	15	proportion	proportion	NOUN
ajrhss-2283	404	16	,	,	PUNCT
ajrhss-2283	404	17	say	say	VERB
ajrhss-2283	404	18	one	one	NUM
ajrhss-2283	404	19	percent	percent	NOUN
ajrhss-2283	404	20	,	,	PUNCT
ajrhss-2283	404	21	asset	asset	NOUN
ajrhss-2283	404	22	depreciation	depreciation	NOUN
ajrhss-2283	404	23	value	value	NOUN
ajrhss-2283	404	24	also	also	ADV
ajrhss-2283	404	25	increased	increase	VERB
ajrhss-2283	404	26	by	by	ADP
ajrhss-2283	404	27	the	the	DET
ajrhss-2283	404	28	same	same	ADJ
ajrhss-2283	404	29	proportion	proportion	NOUN
ajrhss-2283	404	30	.	.	PUNCT
ajrhss-2283	405	1	(	(	PUNCT
ajrhss-2283	405	2	2	2	X
ajrhss-2283	405	3	)	)	PUNCT
ajrhss-2283	405	4	that	that	SCONJ
ajrhss-2283	405	5	there	there	PRON
ajrhss-2283	405	6	exists	exist	VERB
ajrhss-2283	405	7	a	a	DET
ajrhss-2283	405	8	positive	positive	ADJ
ajrhss-2283	405	9	and	and	CCONJ
ajrhss-2283	405	10	significant	significant	ADJ
ajrhss-2283	405	11	relationship	relationship	NOUN
ajrhss-2283	405	12	between	between	ADP
ajrhss-2283	405	13	internal	internal	ADJ
ajrhss-2283	405	14	audit	audit	NOUN
ajrhss-2283	405	15	quality	quality	NOUN
ajrhss-2283	405	16	and	and	CCONJ
ajrhss-2283	405	17	asset	asset	NOUN
ajrhss-2283	405	18	depreciation	depreciation	NOUN
ajrhss-2283	405	19	value	value	NOUN
ajrhss-2283	405	20	.	.	PUNCT
ajrhss-2283	406	1	the	the	DET
ajrhss-2283	406	2	study	study	NOUN
ajrhss-2283	406	3	concluded	conclude	VERB
ajrhss-2283	406	4	that	that	SCONJ
ajrhss-2283	406	5	an	an	DET
ajrhss-2283	406	6	increase	increase	NOUN
ajrhss-2283	406	7	in	in	ADP
ajrhss-2283	406	8	internal	internal	ADJ
ajrhss-2283	406	9	audit	audit	NOUN
ajrhss-2283	406	10	quality	quality	NOUN
ajrhss-2283	406	11	was	be	AUX
ajrhss-2283	406	12	associated	associate	VERB
ajrhss-2283	406	13	with	with	ADP
ajrhss-2283	406	14	an	an	DET
ajrhss-2283	406	15	increase	increase	NOUN
ajrhss-2283	406	16	in	in	ADP
ajrhss-2283	406	17	asset	asset	NOUN
ajrhss-2283	406	18	depreciation	depreciation	NOUN
ajrhss-2283	406	19	value	value	NOUN
ajrhss-2283	406	20	.	.	PUNCT
ajrhss-2283	407	1	(	(	PUNCT
ajrhss-2283	407	2	3	3	X
ajrhss-2283	407	3	)	)	PUNCT
ajrhss-2283	407	4	that	that	SCONJ
ajrhss-2283	407	5	there	there	PRON
ajrhss-2283	407	6	exists	exist	VERB
ajrhss-2283	407	7	a	a	DET
ajrhss-2283	407	8	positive	positive	ADJ
ajrhss-2283	407	9	and	and	CCONJ
ajrhss-2283	407	10	significant	significant	ADJ
ajrhss-2283	407	11	relationship	relationship	NOUN
ajrhss-2283	407	12	between	between	ADP
ajrhss-2283	407	13	auditor	auditor	NOUN
ajrhss-2283	407	14	independence	independence	NOUN
ajrhss-2283	407	15	and	and	CCONJ
ajrhss-2283	407	16	asset	asset	NOUN
ajrhss-2283	407	17	depreciation	depreciation	NOUN
ajrhss-2283	407	18	value	value	NOUN
ajrhss-2283	407	19	.	.	PUNCT
ajrhss-2283	408	1	it	it	PRON
ajrhss-2283	408	2	was	be	AUX
ajrhss-2283	408	3	concluded	conclude	VERB
ajrhss-2283	408	4	that	that	SCONJ
ajrhss-2283	408	5	an	an	DET
ajrhss-2283	408	6	increase	increase	NOUN
ajrhss-2283	408	7	in	in	ADP
ajrhss-2283	408	8	auditor	auditor	NOUN
ajrhss-2283	408	9	independence	independence	NOUN
ajrhss-2283	408	10	could	could	AUX
ajrhss-2283	408	11	lead	lead	VERB
ajrhss-2283	408	12	to	to	ADP
ajrhss-2283	408	13	an	an	DET
ajrhss-2283	408	14	increase	increase	NOUN
ajrhss-2283	408	15	in	in	ADP
ajrhss-2283	408	16	asset	asset	NOUN
ajrhss-2283	408	17	depreciation	depreciation	NOUN
ajrhss-2283	408	18	value	value	NOUN
ajrhss-2283	408	19	.	.	PUNCT
ajrhss-2283	409	1	recommendations	recommendation	NOUN
ajrhss-2283	409	2	given	give	VERB
ajrhss-2283	409	3	the	the	DET
ajrhss-2283	409	4	findings	finding	NOUN
ajrhss-2283	409	5	and	and	CCONJ
ajrhss-2283	409	6	conclusions	conclusion	NOUN
ajrhss-2283	409	7	,	,	PUNCT
ajrhss-2283	409	8	this	this	DET
ajrhss-2283	409	9	research	research	NOUN
ajrhss-2283	409	10	recommended	recommend	VERB
ajrhss-2283	409	11	as	as	SCONJ
ajrhss-2283	409	12	follows	follow	VERB
ajrhss-2283	409	13	:	:	PUNCT
ajrhss-2283	409	14	1.the	1.the	DET
ajrhss-2283	409	15	shareholders	shareholder	NOUN
ajrhss-2283	409	16	of	of	ADP
ajrhss-2283	409	17	quoted	quote	VERB
ajrhss-2283	409	18	manufacturing	manufacturing	NOUN
ajrhss-2283	409	19	companies	company	NOUN
ajrhss-2283	409	20	should	should	AUX
ajrhss-2283	409	21	review	review	VERB
ajrhss-2283	409	22	the	the	DET
ajrhss-2283	409	23	current	current	ADJ
ajrhss-2283	409	24	percentage	percentage	NOUN
ajrhss-2283	409	25	in	in	ADP
ajrhss-2283	409	26	the	the	DET
ajrhss-2283	409	27	appointment	appointment	NOUN
ajrhss-2283	409	28	of	of	ADP
ajrhss-2283	409	29	non	non	ADJ
ajrhss-2283	409	30	-	-	ADJ
ajrhss-2283	409	31	executive	executive	ADJ
ajrhss-2283	409	32	directors	director	NOUN
ajrhss-2283	409	33	.	.	PUNCT
ajrhss-2283	410	1	this	this	PRON
ajrhss-2283	410	2	was	be	AUX
ajrhss-2283	410	3	appropriate	appropriate	ADJ
ajrhss-2283	410	4	as	as	ADP
ajrhss-2283	410	5	board	board	NOUN
ajrhss-2283	410	6	of	of	ADP
ajrhss-2283	410	7	directors	director	NOUN
ajrhss-2283	410	8	’	'	PUNCT
ajrhss-2283	410	9	independence	independence	NOUN
ajrhss-2283	410	10	exhibited	exhibit	VERB
ajrhss-2283	410	11	a	a	DET
ajrhss-2283	410	12	positive	positive	ADJ
ajrhss-2283	410	13	and	and	CCONJ
ajrhss-2283	410	14	insignificant	insignificant	ADJ
ajrhss-2283	410	15	relationship	relationship	NOUN
ajrhss-2283	410	16	with	with	ADP
ajrhss-2283	410	17	asset	asset	NOUN
ajrhss-2283	410	18	depreciation	depreciation	NOUN
ajrhss-2283	410	19	value	value	NOUN
ajrhss-2283	410	20	.	.	PUNCT
ajrhss-2283	411	1	2.the	2.the	DET
ajrhss-2283	411	2	management	management	NOUN
ajrhss-2283	411	3	of	of	ADP
ajrhss-2283	411	4	quoted	quote	VERB
ajrhss-2283	411	5	manufacturing	manufacturing	NOUN
ajrhss-2283	411	6	companies	company	NOUN
ajrhss-2283	411	7	should	should	AUX
ajrhss-2283	411	8	formulate	formulate	VERB
ajrhss-2283	411	9	statutory	statutory	ADJ
ajrhss-2283	411	10	work	work	NOUN
ajrhss-2283	411	11	schedule	schedule	NOUN
ajrhss-2283	411	12	for	for	ADP
ajrhss-2283	411	13	internal	internal	ADJ
ajrhss-2283	411	14	audit	audit	NOUN
ajrhss-2283	411	15	function	function	NOUN
ajrhss-2283	411	16	.	.	PUNCT
ajrhss-2283	412	1	this	this	DET
ajrhss-2283	412	2	policy	policy	NOUN
ajrhss-2283	412	3	could	could	AUX
ajrhss-2283	412	4	improve	improve	VERB
ajrhss-2283	412	5	internal	internal	ADJ
ajrhss-2283	412	6	audit	audit	NOUN
ajrhss-2283	412	7	functions	function	NOUN
ajrhss-2283	412	8	.	.	PUNCT
ajrhss-2283	413	1	3.accounting	3.accounting	NUM
ajrhss-2283	413	2	professionals	professional	NOUN
ajrhss-2283	413	3	like	like	ADP
ajrhss-2283	413	4	auditors	auditor	NOUN
ajrhss-2283	413	5	,	,	PUNCT
ajrhss-2283	413	6	especially	especially	ADV
ajrhss-2283	413	7	the	the	DET
ajrhss-2283	413	8	external	external	ADJ
ajrhss-2283	413	9	auditors	auditor	NOUN
ajrhss-2283	413	10	that	that	PRON
ajrhss-2283	413	11	fall	fall	VERB
ajrhss-2283	413	12	within	within	ADP
ajrhss-2283	413	13	the	the	DET
ajrhss-2283	413	14	big	big	ADJ
ajrhss-2283	413	15	4	4	NUM
ajrhss-2283	413	16	audit	audit	NOUN
ajrhss-2283	413	17	firms	firm	NOUN
ajrhss-2283	413	18	should	should	AUX
ajrhss-2283	413	19	acquire	acquire	VERB
ajrhss-2283	413	20	relevant	relevant	ADJ
ajrhss-2283	413	21	human	human	ADJ
ajrhss-2283	413	22	resource	resource	NOUN
ajrhss-2283	413	23	development	development	NOUN
ajrhss-2283	413	24	.	.	PUNCT
ajrhss-2283	414	1	this	this	PRON
ajrhss-2283	414	2	would	would	AUX
ajrhss-2283	414	3	in	in	ADP
ajrhss-2283	414	4	turn	turn	NOUN
ajrhss-2283	414	5	become	become	VERB
ajrhss-2283	414	6	a	a	DET
ajrhss-2283	414	7	value	value	NOUN
ajrhss-2283	414	8	addition	addition	NOUN
ajrhss-2283	414	9	to	to	ADP
ajrhss-2283	414	10	their	their	PRON
ajrhss-2283	414	11	professional	professional	ADJ
ajrhss-2283	414	12	independence	independence	NOUN
ajrhss-2283	414	13	.	.	PUNCT
ajrhss-2283	415	1	references	reference	NOUN
ajrhss-2283	415	2	1	1	NUM
ajrhss-2283	415	3	.	.	PUNCT
ajrhss-2283	416	1	abu	abu	PROPN
ajrhss-2283	416	2	-	-	PUNCT
ajrhss-2283	416	3	bakar	bakar	PROPN
ajrhss-2283	416	4	,	,	PUNCT
ajrhss-2283	416	5	n.	n.	PROPN
ajrhss-2283	416	6	b.	b.	PROPN
ajrhss-2283	416	7	,	,	PUNCT
ajrhss-2283	416	8	rahman	rahman	PROPN
ajrhss-2283	416	9	,	,	PUNCT
ajrhss-2283	416	10	a.	a.	PROPN
ajrhss-2283	416	11	&	&	CCONJ
ajrhss-2283	416	12	rashid	rashid	PROPN
ajrhss-2283	416	13	,	,	PUNCT
ajrhss-2283	416	14	h.	h.	PROPN
ajrhss-2283	416	15	m.	m.	NOUN
ajrhss-2283	416	16	(	(	PUNCT
ajrhss-2283	416	17	2005	2005	NUM
ajrhss-2283	416	18	)	)	PUNCT
ajrhss-2283	416	19	.	.	PUNCT
ajrhss-2283	417	1	factors	factor	NOUN
ajrhss-2283	417	2	influencing	influence	VERB
ajrhss-2283	417	3	auditor	auditor	NOUN
ajrhss-2283	417	4	independence	independence	NOUN
ajrhss-2283	417	5	:	:	PUNCT
ajrhss-2283	417	6	malaysian	malaysian	ADJ
ajrhss-2283	417	7	loan	loan	NOUN
ajrhss-2283	417	8	officers	officer	NOUN
ajrhss-2283	417	9	’	’	PART
ajrhss-2283	417	10	perceptions	perception	NOUN
ajrhss-2283	417	11	.	.	PUNCT
ajrhss-2283	418	1	managerial	managerial	ADJ
ajrhss-2283	418	2	auditing	auditing	NOUN
ajrhss-2283	418	3	journal	journal	NOUN
ajrhss-2283	418	4	,	,	PUNCT
ajrhss-2283	418	5	20(9	20(9	NUM
ajrhss-2283	418	6	)	)	PUNCT
ajrhss-2283	418	7	,	,	PUNCT
ajrhss-2283	418	8	804	804	NUM
ajrhss-2283	418	9	-	-	SYM
ajrhss-2283	418	10	822	822	NUM
ajrhss-2283	418	11	.	.	PUNCT
ajrhss-2283	419	1	2	2	X
ajrhss-2283	419	2	.	.	X
ajrhss-2283	419	3	aburaya	aburaya	PROPN
ajrhss-2283	419	4	,	,	PUNCT
ajrhss-2283	419	5	r.	r.	PROPN
ajrhss-2283	419	6	k.	k.	PROPN
ajrhss-2283	419	7	(	(	PUNCT
ajrhss-2283	419	8	2012	2012	NUM
ajrhss-2283	419	9	)	)	PUNCT
ajrhss-2283	419	10	.	.	PUNCT
ajrhss-2283	420	1	the	the	DET
ajrhss-2283	420	2	relationship	relationship	NOUN
ajrhss-2283	420	3	between	between	ADP
ajrhss-2283	420	4	corporate	corporate	ADJ
ajrhss-2283	420	5	governance	governance	NOUN
ajrhss-2283	420	6	and	and	CCONJ
ajrhss-2283	420	7	environmental	environmental	ADJ
ajrhss-2283	420	8	disclosure	disclosure	NOUN
ajrhss-2283	420	9	.	.	PUNCT
ajrhss-2283	421	1	the	the	DET
ajrhss-2283	421	2	uk	uk	PROPN
ajrhss-2283	421	3	evidence	evidence	NOUN
ajrhss-2283	421	4	,	,	PUNCT
ajrhss-2283	421	5	phd	phd	NOUN
ajrhss-2283	421	6	thesis	thesis	NOUN
ajrhss-2283	421	7	,	,	PUNCT
ajrhss-2283	421	8	durham	durham	PROPN
ajrhss-2283	421	9	university	university	NOUN
ajrhss-2283	421	10	.	.	PUNCT
ajrhss-2283	422	1	3	3	X
ajrhss-2283	422	2	.	.	X
ajrhss-2283	422	3	adebayo	adebayo	PROPN
ajrhss-2283	422	4	,	,	PUNCT
ajrhss-2283	422	5	g.	g.	PROPN
ajrhss-2283	422	6	a.	a.	PROPN
ajrhss-2283	422	7	(	(	PUNCT
ajrhss-2283	422	8	2016	2016	NUM
ajrhss-2283	422	9	)	)	PUNCT
ajrhss-2283	422	10	.	.	PUNCT
ajrhss-2283	423	1	accounting	account	VERB
ajrhss-2283	423	2	for	for	ADP
ajrhss-2283	423	3	depreciation	depreciation	NOUN
ajrhss-2283	423	4	:	:	PUNCT
ajrhss-2283	423	5	empirical	empirical	ADJ
ajrhss-2283	423	6	analyses	analysis	NOUN
ajrhss-2283	423	7	of	of	ADP
ajrhss-2283	423	8	the	the	DET
ajrhss-2283	423	9	application	application	NOUN
ajrhss-2283	423	10	of	of	ADP
ajrhss-2283	423	11	depreciation	depreciation	NOUN
ajrhss-2283	423	12	methods	method	NOUN
ajrhss-2283	423	13	in	in	ADP
ajrhss-2283	423	14	small	small	ADJ
ajrhss-2283	423	15	and	and	CCONJ
ajrhss-2283	423	16	medium	medium	ADJ
ajrhss-2283	423	17	enterprises	enterprise	NOUN
ajrhss-2283	423	18	in	in	ADP
ajrhss-2283	423	19	nigeria	nigeria	PROPN
ajrhss-2283	423	20	.	.	PUNCT
ajrhss-2283	424	1	journal	journal	PROPN
ajrhss-2283	424	2	of	of	ADP
ajrhss-2283	424	3	accounting	accounting	NOUN
ajrhss-2283	424	4	and	and	CCONJ
ajrhss-2283	424	5	financial	financial	ADJ
ajrhss-2283	424	6	management	management	NOUN
ajrhss-2283	424	7	,	,	PUNCT
ajrhss-2283	424	8	2	2	NUM
ajrhss-2283	424	9	(	(	PUNCT
ajrhss-2283	424	10	6	6	NUM
ajrhss-2283	424	11	)	)	PUNCT
ajrhss-2283	424	12	,	,	PUNCT
ajrhss-2283	424	13	2504	2504	NUM
ajrhss-2283	424	14	-	-	SYM
ajrhss-2283	424	15	8856	8856	NUM
ajrhss-2283	424	16	4	4	NUM
ajrhss-2283	424	17	.	.	PUNCT
ajrhss-2283	425	1	adeola	adeola	PROPN
ajrhss-2283	425	2	,	,	PUNCT
ajrhss-2283	425	3	f.	f.	PROPN
ajrhss-2283	425	4	a.	a.	PROPN
ajrhss-2283	425	5	(	(	PUNCT
ajrhss-2283	425	6	2005	2005	NUM
ajrhss-2283	425	7	)	)	PUNCT
ajrhss-2283	425	8	.	.	PUNCT
ajrhss-2283	426	1	productivity	productivity	NOUN
ajrhss-2283	426	2	performance	performance	NOUN
ajrhss-2283	426	3	in	in	ADP
ajrhss-2283	426	4	developing	develop	VERB
ajrhss-2283	426	5	countries	country	NOUN
ajrhss-2283	426	6	:	:	PUNCT
ajrhss-2283	426	7	case	case	NOUN
ajrhss-2283	426	8	study	study	NOUN
ajrhss-2283	426	9	of	of	ADP
ajrhss-2283	426	10	nigeria	nigeria	PROPN
ajrhss-2283	426	11	.	.	PUNCT
ajrhss-2283	427	1	united	united	PROPN
ajrhss-2283	427	2	nations	nations	PROPN
ajrhss-2283	427	3	industrial	industrial	PROPN
ajrhss-2283	427	4	development	development	PROPN
ajrhss-2283	427	5	organization	organization	PROPN
ajrhss-2283	427	6	report	report	VERB
ajrhss-2283	427	7	5	5	NUM
ajrhss-2283	427	8	.	.	PUNCT
ajrhss-2283	427	9	afolabi	afolabi	NOUN
ajrhss-2283	427	10	,	,	PUNCT
ajrhss-2283	427	11	a.	a.	NOUN
ajrhss-2283	427	12	a.	a.	NOUN
ajrhss-2283	427	13	(	(	PUNCT
ajrhss-2283	427	14	2013	2013	NUM
ajrhss-2283	427	15	)	)	PUNCT
ajrhss-2283	427	16	.	.	PUNCT
ajrhss-2283	428	1	the	the	DET
ajrhss-2283	428	2	key	key	ADJ
ajrhss-2283	428	3	challenges	challenge	NOUN
ajrhss-2283	428	4	of	of	ADP
ajrhss-2283	428	5	the	the	DET
ajrhss-2283	428	6	corporate	corporate	ADJ
ajrhss-2283	428	7	governance	governance	NOUN
ajrhss-2283	428	8	of	of	ADP
ajrhss-2283	428	9	firms	firm	NOUN
ajrhss-2283	428	10	:	:	PUNCT
ajrhss-2283	428	11	empirical	empirical	ADJ
ajrhss-2283	428	12	evidence	evidence	NOUN
ajrhss-2283	428	13	from	from	ADP
ajrhss-2283	428	14	sub	sub	ADJ
ajrhss-2283	428	15	-	-	ADJ
ajrhss-2283	428	16	saharan	saharan	ADJ
ajrhss-2283	428	17	african	african	ADJ
ajrhss-2283	428	18	anglophone	anglophone	ADJ
ajrhss-2283	428	19	countries	country	NOUN
ajrhss-2283	428	20	.	.	PUNCT
ajrhss-2283	429	1	6	6	X
ajrhss-2283	429	2	.	.	X
ajrhss-2283	429	3	akpan	akpan	PROPN
ajrhss-2283	429	4	,	,	PUNCT
ajrhss-2283	429	5	n.	n.	PROPN
ajrhss-2283	429	6	u.	u.	PROPN
ajrhss-2283	429	7	&	&	CCONJ
ajrhss-2283	429	8	dunkpa	dunkpa	PROPN
ajrhss-2283	429	9	,	,	PUNCT
ajrhss-2283	430	1	y.	y.	PROPN
ajrhss-2283	430	2	o.	o.	PROPN
ajrhss-2283	430	3	(	(	PUNCT
ajrhss-2283	430	4	2013	2013	NUM
ajrhss-2283	430	5	)	)	PUNCT
ajrhss-2283	430	6	.	.	PUNCT
ajrhss-2283	431	1	determinants	determinant	NOUN
ajrhss-2283	431	2	of	of	ADP
ajrhss-2283	431	3	auditor	auditor	NOUN
ajrhss-2283	431	4	independence	independence	NOUN
ajrhss-2283	431	5	:	:	PUNCT
ajrhss-2283	431	6	a	a	DET
ajrhss-2283	431	7	comparison	comparison	NOUN
ajrhss-2283	431	8	of	of	ADP
ajrhss-2283	431	9	the	the	DET
ajrhss-2283	431	10	perceptions	perception	NOUN
ajrhss-2283	431	11	of	of	ADP
ajrhss-2283	431	12	auditors	auditor	NOUN
ajrhss-2283	431	13	and	and	CCONJ
ajrhss-2283	431	14	non	non	NOUN
ajrhss-2283	431	15	-	-	NOUN
ajrhss-2283	431	16	auditors	auditor	NOUN
ajrhss-2283	431	17	in	in	ADP
ajrhss-2283	431	18	lagos	lagos	PROPN
ajrhss-2283	431	19	,	,	PUNCT
ajrhss-2283	431	20	nigeria	nigeria	PROPN
ajrhss-2283	431	21	.	.	PUNCT
ajrhss-2283	432	1	retrieved	retrieve	VERB
ajrhss-2283	432	2	from	from	ADP
ajrhss-2283	432	3	https://www.aabri.com/manuscripts/131506	https://www.aabri.com/manuscripts/131506	PROPN
ajrhss-2283	432	4	.	.	PUNCT
ajrhss-2283	433	1	7	7	X
ajrhss-2283	433	2	.	.	X
ajrhss-2283	433	3	akpom	akpom	VERB
ajrhss-2283	433	4	,	,	PUNCT
ajrhss-2283	433	5	n.	n.	NOUN
ajrhss-2283	433	6	u	u	PROPN
ajrhss-2283	433	7	&	&	CCONJ
ajrhss-2283	433	8	dimkpah	dimkpah	PROPN
ajrhss-2283	433	9	,	,	PUNCT
ajrhss-2283	433	10	y.	y.	PROPN
ajrhss-2283	433	11	o	o	PROPN
ajrhss-2283	433	12	(	(	PUNCT
ajrhss-2283	433	13	n.d	n.d	PROPN
ajrhss-2283	433	14	)	)	PUNCT
ajrhss-2283	433	15	.	.	PUNCT
ajrhss-2283	434	1	determinants	determinant	NOUN
ajrhss-2283	434	2	of	of	ADP
ajrhss-2283	434	3	auditor	auditor	NOUN
ajrhss-2283	434	4	independence	independence	NOUN
ajrhss-2283	434	5	:	:	PUNCT
ajrhss-2283	434	6	a	a	DET
ajrhss-2283	434	7	comparison	comparison	NOUN
ajrhss-2283	434	8	of	of	ADP
ajrhss-2283	434	9	the	the	DET
ajrhss-2283	434	10	perception	perception	NOUN
ajrhss-2283	434	11	of	of	ADP
ajrhss-2283	434	12	auditors	auditor	NOUN
ajrhss-2283	434	13	and	and	CCONJ
ajrhss-2283	434	14	non	non	NOUN
ajrhss-2283	434	15	-	-	NOUN
ajrhss-2283	434	16	auditors	auditor	NOUN
ajrhss-2283	434	17	in	in	ADP
ajrhss-2283	434	18	lagos	lago	NOUN
ajrhss-2283	434	19	,	,	PUNCT
ajrhss-2283	434	20	nigeria	nigeria	PROPN
ajrhss-2283	434	21	,	,	PUNCT
ajrhss-2283	434	22	journal	journal	NOUN
ajrhss-2283	434	23	of	of	ADP
ajrhss-2283	434	24	finance	finance	NOUN
ajrhss-2283	434	25	and	and	CCONJ
ajrhss-2283	434	26	accountancy	accountancy	NOUN
ajrhss-2283	434	27	,	,	PUNCT
ajrhss-2283	434	28	2(1	2(1	NUM
ajrhss-2283	434	29	)	)	PUNCT
ajrhss-2283	434	30	,	,	PUNCT
ajrhss-2283	434	31	22	22	NUM
ajrhss-2283	434	32	-	-	SYM
ajrhss-2283	434	33	38	38	NUM
ajrhss-2283	434	34	.	.	PUNCT
ajrhss-2283	435	1	american	american	PROPN
ajrhss-2283	435	2	journal	journal	PROPN
ajrhss-2283	435	3	of	of	ADP
ajrhss-2283	435	4	research	research	NOUN
ajrhss-2283	435	5	in	in	ADP
ajrhss-2283	435	6	humanities	humanity	NOUN
ajrhss-2283	435	7	and	and	CCONJ
ajrhss-2283	435	8	social	social	ADJ
ajrhss-2283	435	9	sciences	science	NOUN
ajrhss-2283	435	10	volume	volume	NOUN
ajrhss-2283	435	11	26	26	NUM
ajrhss-2283	435	12	july	july	PROPN
ajrhss-2283	435	13	2024	2024	NUM
ajrhss-2283	435	14	p	p	NOUN
ajrhss-2283	435	15	a	a	PRON
ajrhss-2283	435	16	g	g	NOUN
ajrhss-2283	435	17	e	e	NOUN
ajrhss-2283	436	1	|	|	ADV
ajrhss-2283	436	2	91	91	NUM
ajrhss-2283	436	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	436	4	8	8	NUM
ajrhss-2283	436	5	.	.	PUNCT
ajrhss-2283	437	1	al	al	PROPN
ajrhss-2283	437	2	-	-	PUNCT
ajrhss-2283	437	3	ajmi	ajmi	PROPN
ajrhss-2283	437	4	,	,	PUNCT
ajrhss-2283	437	5	j	j	PROPN
ajrhss-2283	437	6	&	&	CCONJ
ajrhss-2283	437	7	saudagaran	saudagaran	PROPN
ajrhss-2283	437	8	,	,	PUNCT
ajrhss-2283	437	9	s	s	PART
ajrhss-2283	437	10	(	(	PUNCT
ajrhss-2283	437	11	2011	2011	NUM
ajrhss-2283	437	12	)	)	PUNCT
ajrhss-2283	437	13	.	.	PUNCT
ajrhss-2283	438	1	perception	perception	NOUN
ajrhss-2283	438	2	of	of	ADP
ajrhss-2283	438	3	auditors	auditor	NOUN
ajrhss-2283	438	4	and	and	CCONJ
ajrhss-2283	438	5	financial	financial	ADJ
ajrhss-2283	438	6	statement	statement	NOUN
ajrhss-2283	438	7	users	user	NOUN
ajrhss-2283	438	8	regarding	regard	VERB
ajrhss-2283	438	9	auditors	auditor	NOUN
ajrhss-2283	438	10	’	’	PART
ajrhss-2283	438	11	independence	independence	NOUN
ajrhss-2283	438	12	in	in	ADP
ajrhss-2283	438	13	bahrain	bahrain	NOUN
ajrhss-2283	438	14	.	.	PUNCT
ajrhss-2283	439	1	managerial	managerial	ADJ
ajrhss-2283	439	2	auditing	auditing	NOUN
ajrhss-2283	439	3	journal	journal	NOUN
ajrhss-2283	439	4	,	,	PUNCT
ajrhss-2283	439	5	26(1	26(1	NUM
ajrhss-2283	439	6	)	)	PUNCT
ajrhss-2283	439	7	,	,	PUNCT
ajrhss-2283	439	8	130	130	NUM
ajrhss-2283	439	9	-	-	SYM
ajrhss-2283	439	10	160	160	NUM
ajrhss-2283	439	11	9	9	NUM
ajrhss-2283	439	12	.	.	PUNCT
ajrhss-2283	440	1	alleyne	alleyne	PROPN
ajrhss-2283	440	2	,	,	PUNCT
ajrhss-2283	440	3	p.	p.	NOUN
ajrhss-2283	440	4	a.	a.	NOUN
ajrhss-2283	440	5	,	,	PUNCT
ajrhss-2283	440	6	devonish	devonish	PROPN
ajrhss-2283	440	7	,	,	PUNCT
ajrhss-2283	440	8	d.	d.	PROPN
ajrhss-2283	440	9	,	,	PUNCT
ajrhss-2283	440	10	&	&	CCONJ
ajrhss-2283	440	11	alleyne	alleyne	PROPN
ajrhss-2283	440	12	,	,	PUNCT
ajrhss-2283	441	1	p.	p.	NOUN
ajrhss-2283	441	2	(	(	PUNCT
ajrhss-2283	441	3	2006	2006	NUM
ajrhss-2283	441	4	)	)	PUNCT
ajrhss-2283	441	5	.	.	PUNCT
ajrhss-2283	442	1	perceptions	perception	NOUN
ajrhss-2283	442	2	of	of	ADP
ajrhss-2283	442	3	auditor	auditor	NOUN
ajrhss-2283	442	4	independence	independence	NOUN
ajrhss-2283	442	5	in	in	ADP
ajrhss-2283	442	6	barbados	barbado	NOUN
ajrhss-2283	442	7	.	.	PUNCT
ajrhss-2283	443	1	managerial	managerial	ADJ
ajrhss-2283	443	2	auditing	auditing	NOUN
ajrhss-2283	443	3	journal	journal	NOUN
ajrhss-2283	443	4	,	,	PUNCT
ajrhss-2283	443	5	21(6	21(6	PROPN
ajrhss-2283	443	6	)	)	PUNCT
ajrhss-2283	443	7	,	,	PUNCT
ajrhss-2283	443	8	621	621	NUM
ajrhss-2283	443	9	-	-	SYM
ajrhss-2283	443	10	635	635	NUM
ajrhss-2283	443	11	.	.	PUNCT
ajrhss-2283	443	12	10	10	NUM
ajrhss-2283	443	13	.	.	PUNCT
ajrhss-2283	444	1	al	al	PROPN
ajrhss-2283	444	2	-	-	PUNCT
ajrhss-2283	444	3	swidi	swidi	PROPN
ajrhss-2283	444	4	,	,	PUNCT
ajrhss-2283	444	5	k.	k.	PROPN
ajrhss-2283	444	6	a.	a.	PROPN
ajrhss-2283	444	7	,	,	PUNCT
ajrhss-2283	444	8	fadzil	fadzil	PROPN
ajrhss-2283	444	9	,	,	PUNCT
ajrhss-2283	444	10	b.	b.	PROPN
ajrhss-2283	444	11	h	h	PROPN
ajrhss-2283	444	12	.f	.f	PROPN
ajrhss-2283	444	13	.	.	PUNCT
ajrhss-2283	445	1	&	&	CCONJ
ajrhss-2283	445	2	al	al	PROPN
ajrhss-2283	445	3	-	-	PUNCT
ajrhss-2283	445	4	matavi	matavi	PROPN
ajrhss-2283	445	5	,	,	PUNCT
ajrhss-2283	445	6	m.	m.	NOUN
ajrhss-2283	445	7	e.	e.	PROPN
ajrhss-2283	445	8	(	(	PUNCT
ajrhss-2283	445	9	2013	2013	NUM
ajrhss-2283	445	10	)	)	PUNCT
ajrhss-2283	445	11	.	.	PUNCT
ajrhss-2283	446	1	the	the	DET
ajrhss-2283	446	2	effect	effect	NOUN
ajrhss-2283	446	3	of	of	ADP
ajrhss-2283	446	4	the	the	DET
ajrhss-2283	446	5	internal	internal	ADJ
ajrhss-2283	446	6	audit	audit	NOUN
ajrhss-2283	446	7	and	and	CCONJ
ajrhss-2283	446	8	firm	firm	ADJ
ajrhss-2283	446	9	performance	performance	NOUN
ajrhss-2283	446	10	:	:	PUNCT
ajrhss-2283	446	11	a	a	DET
ajrhss-2283	446	12	proposal	proposal	NOUN
ajrhss-2283	446	13	research	research	NOUN
ajrhss-2283	446	14	framework	framework	NOUN
ajrhss-2283	446	15	.	.	PUNCT
ajrhss-2283	447	1	international	international	ADJ
ajrhss-2283	447	2	review	review	NOUN
ajrhss-2283	447	3	of	of	ADP
ajrhss-2283	447	4	management	management	NOUN
ajrhss-2283	447	5	and	and	CCONJ
ajrhss-2283	447	6	marketing	marketing	NOUN
ajrhss-2283	447	7	,	,	PUNCT
ajrhss-2283	447	8	4(1	4(1	NOUN
ajrhss-2283	447	9	)	)	PUNCT
ajrhss-2283	447	10	,	,	PUNCT
ajrhss-2283	447	11	34	34	NUM
ajrhss-2283	447	12	-	-	SYM
ajrhss-2283	447	13	41	41	NUM
ajrhss-2283	447	14	.	.	PUNCT
ajrhss-2283	448	1	11	11	NUM
ajrhss-2283	448	2	.	.	PUNCT
ajrhss-2283	449	1	alzeban	alzeban	PROPN
ajrhss-2283	449	2	,	,	PUNCT
ajrhss-2283	449	3	a.	a.	NOUN
ajrhss-2283	449	4	&	&	CCONJ
ajrhss-2283	449	5	gwilliams	gwilliams	PROPN
ajrhss-2283	449	6	,	,	PUNCT
ajrhss-2283	449	7	d.	d.	PROPN
ajrhss-2283	449	8	(	(	PUNCT
ajrhss-2283	449	9	2014	2014	NUM
ajrhss-2283	449	10	)	)	PUNCT
ajrhss-2283	449	11	.	.	PUNCT
ajrhss-2283	450	1	factors	factor	NOUN
ajrhss-2283	450	2	affecting	affect	VERB
ajrhss-2283	450	3	the	the	DET
ajrhss-2283	450	4	internal	internal	ADJ
ajrhss-2283	450	5	audit	audit	NOUN
ajrhss-2283	450	6	effectiveness	effectiveness	NOUN
ajrhss-2283	450	7	,	,	PUNCT
ajrhss-2283	450	8	a	a	DET
ajrhss-2283	450	9	survey	survey	NOUN
ajrhss-2283	450	10	of	of	ADP
ajrhss-2283	450	11	the	the	DET
ajrhss-2283	450	12	saudi	saudi	ADJ
ajrhss-2283	450	13	public	public	ADJ
ajrhss-2283	450	14	sector	sector	NOUN
ajrhss-2283	450	15	.	.	PUNCT
ajrhss-2283	451	1	journal	journal	NOUN
ajrhss-2283	451	2	of	of	ADP
ajrhss-2283	451	3	international	international	ADJ
ajrhss-2283	451	4	accounting	accounting	NOUN
ajrhss-2283	451	5	,	,	PUNCT
ajrhss-2283	451	6	auditing	auditing	NOUN
ajrhss-2283	451	7	and	and	CCONJ
ajrhss-2283	451	8	taxation	taxation	NOUN
ajrhss-2283	451	9	,	,	PUNCT
ajrhss-2283	451	10	23(2	23(2	NOUN
ajrhss-2283	451	11	)	)	PUNCT
ajrhss-2283	451	12	,	,	PUNCT
ajrhss-2283	451	13	74	74	NUM
ajrhss-2283	451	14	-	-	SYM
ajrhss-2283	451	15	86	86	NUM
ajrhss-2283	451	16	.	.	PUNCT
ajrhss-2283	452	1	12	12	NUM
ajrhss-2283	452	2	.	.	X
ajrhss-2283	452	3	asika	asika	NOUN
ajrhss-2283	452	4	,	,	PUNCT
ajrhss-2283	452	5	n.	n.	PROPN
ajrhss-2283	452	6	(	(	PUNCT
ajrhss-2283	452	7	2010	2010	NUM
ajrhss-2283	452	8	)	)	PUNCT
ajrhss-2283	452	9	.	.	PUNCT
ajrhss-2283	453	1	research	research	NOUN
ajrhss-2283	453	2	methodology	methodology	NOUN
ajrhss-2283	453	3	in	in	ADP
ajrhss-2283	453	4	the	the	DET
ajrhss-2283	453	5	behavioural	behavioural	ADJ
ajrhss-2283	453	6	sciences	science	NOUN
ajrhss-2283	453	7	,	,	PUNCT
ajrhss-2283	453	8	2nd	2nd	ADJ
ajrhss-2283	453	9	ed	ed	NOUN
ajrhss-2283	453	10	,	,	PUNCT
ajrhss-2283	453	11	lagos	lago	NOUN
ajrhss-2283	453	12	,	,	PUNCT
ajrhss-2283	453	13	longman	longman	PROPN
ajrhss-2283	453	14	nigeria	nigeria	PROPN
ajrhss-2283	453	15	plc	plc	PROPN
ajrhss-2283	453	16	.	.	PROPN
ajrhss-2283	454	1	13	13	NUM
ajrhss-2283	454	2	.	.	X
ajrhss-2283	454	3	bakar	bakar	NOUN
ajrhss-2283	454	4	,	,	PUNCT
ajrhss-2283	454	5	n	n	CCONJ
ajrhss-2283	454	6	;	;	PUNCT
ajrhss-2283	454	7	rahman	rahman	PROPN
ajrhss-2283	454	8	,	,	PUNCT
ajrhss-2283	454	9	a	a	PRON
ajrhss-2283	454	10	&	&	CCONJ
ajrhss-2283	454	11	rashid	rashid	PROPN
ajrhss-2283	454	12	,	,	PUNCT
ajrhss-2283	454	13	h	h	NOUN
ajrhss-2283	454	14	(	(	PUNCT
ajrhss-2283	454	15	2005	2005	NUM
ajrhss-2283	454	16	)	)	PUNCT
ajrhss-2283	454	17	.	.	PUNCT
ajrhss-2283	455	1	factors	factor	NOUN
ajrhss-2283	455	2	influencing	influence	VERB
ajrhss-2283	455	3	auditor	auditor	NOUN
ajrhss-2283	455	4	independence	independence	NOUN
ajrhss-2283	455	5	:	:	PUNCT
ajrhss-2283	455	6	malaysian	malaysian	ADJ
ajrhss-2283	455	7	loan	loan	NOUN
ajrhss-2283	455	8	officers	officer	NOUN
ajrhss-2283	455	9	’	’	PART
ajrhss-2283	455	10	perception	perception	NOUN
ajrhss-2283	455	11	.	.	PUNCT
ajrhss-2283	456	1	managerial	managerial	ADJ
ajrhss-2283	456	2	auditing	auditing	NOUN
ajrhss-2283	456	3	journal	journal	NOUN
ajrhss-2283	456	4	,	,	PUNCT
ajrhss-2283	456	5	20(8	20(8	NOUN
ajrhss-2283	456	6	)	)	PUNCT
ajrhss-2283	456	7	,	,	PUNCT
ajrhss-2283	456	8	804	804	NUM
ajrhss-2283	456	9	-	-	SYM
ajrhss-2283	456	10	822	822	NUM
ajrhss-2283	456	11	.	.	PUNCT
ajrhss-2283	457	1	14	14	NUM
ajrhss-2283	457	2	.	.	PUNCT
ajrhss-2283	458	1	barros	barros	PROPN
ajrhss-2283	458	2	,	,	PUNCT
ajrhss-2283	458	3	i.	i.	PROPN
ajrhss-2283	458	4	p.	p.	PROPN
ajrhss-2283	458	5	,	,	PUNCT
ajrhss-2283	458	6	bouballer	bouballer	NOUN
ajrhss-2283	458	7	,	,	PUNCT
ajrhss-2283	458	8	s.	s.	PROPN
ajrhss-2283	458	9	&	&	CCONJ
ajrhss-2283	458	10	hamrouni	hamrouni	PROPN
ajrhss-2283	458	11	,	,	PUNCT
ajrhss-2283	458	12	a.	a.	NOUN
ajrhss-2283	458	13	(	(	PUNCT
ajrhss-2283	458	14	2013	2013	NUM
ajrhss-2283	458	15	)	)	PUNCT
ajrhss-2283	458	16	.	.	PUNCT
ajrhss-2283	459	1	corporate	corporate	ADJ
ajrhss-2283	459	2	governance	governance	NOUN
ajrhss-2283	459	3	and	and	CCONJ
ajrhss-2283	459	4	voluntary	voluntary	ADJ
ajrhss-2283	459	5	disclosure	disclosure	NOUN
ajrhss-2283	459	6	in	in	ADP
ajrhss-2283	459	7	france	france	PROPN
ajrhss-2283	459	8	.	.	PUNCT
ajrhss-2283	460	1	journal	journal	PROPN
ajrhss-2283	460	2	of	of	ADP
ajrhss-2283	460	3	applied	apply	VERB
ajrhss-2283	460	4	business	business	NOUN
ajrhss-2283	460	5	research	research	NOUN
ajrhss-2283	460	6	,	,	PUNCT
ajrhss-2283	460	7	29(2	29(2	NUM
ajrhss-2283	460	8	)	)	PUNCT
ajrhss-2283	460	9	,	,	PUNCT
ajrhss-2283	460	10	561	561	NUM
ajrhss-2283	460	11	-	-	SYM
ajrhss-2283	460	12	578	578	NUM
ajrhss-2283	460	13	.	.	PUNCT
ajrhss-2283	460	14	15	15	NUM
ajrhss-2283	460	15	.	.	PUNCT
ajrhss-2283	461	1	baridam	baridam	PROPN
ajrhss-2283	461	2	,	,	PUNCT
ajrhss-2283	461	3	d.	d.	PROPN
ajrhss-2283	461	4	m.	m.	PROPN
ajrhss-2283	461	5	(	(	PUNCT
ajrhss-2283	461	6	2010	2010	NUM
ajrhss-2283	461	7	)	)	PUNCT
ajrhss-2283	461	8	.	.	PUNCT
ajrhss-2283	462	1	research	research	NOUN
ajrhss-2283	462	2	methods	method	NOUN
ajrhss-2283	462	3	in	in	ADP
ajrhss-2283	462	4	administrative	administrative	ADJ
ajrhss-2283	462	5	sciences	science	NOUN
ajrhss-2283	462	6	,	,	PUNCT
ajrhss-2283	462	7	2nd	2nd	ADJ
ajrhss-2283	462	8	ed	ed	NOUN
ajrhss-2283	462	9	.	.	PROPN
ajrhss-2283	462	10	port	port	PROPN
ajrhss-2283	462	11	harcourt	harcourt	PROPN
ajrhss-2283	462	12	,	,	PUNCT
ajrhss-2283	462	13	paragraphics	paragraphic	NOUN
ajrhss-2283	462	14	.	.	PUNCT
ajrhss-2283	463	1	16	16	NUM
ajrhss-2283	463	2	.	.	PUNCT
ajrhss-2283	463	3	bello	bello	PROPN
ajrhss-2283	463	4	,	,	PUNCT
ajrhss-2283	463	5	m.	m.	NOUN
ajrhss-2283	463	6	s.	s.	PROPN
ajrhss-2283	463	7	,	,	PUNCT
ajrhss-2283	463	8	ayoib	ayoib	NOUN
ajrhss-2283	463	9	,	,	PUNCT
ajrhss-2283	463	10	c.	c.	PROPN
ajrhss-2283	463	11	a.	a.	PROPN
ajrhss-2283	463	12	&	&	CCONJ
ajrhss-2283	463	13	zahna	zahna	NOUN
ajrhss-2283	463	14	,	,	PUNCT
ajrhss-2283	463	15	m.	m.	NOUN
ajrhss-2283	463	16	y.	y.	PROPN
ajrhss-2283	463	17	(	(	PUNCT
ajrhss-2283	463	18	2017	2017	NUM
ajrhss-2283	463	19	)	)	PUNCT
ajrhss-2283	463	20	.	.	PUNCT
ajrhss-2283	464	1	investigating	investigate	VERB
ajrhss-2283	464	2	the	the	DET
ajrhss-2283	464	3	relationship	relationship	NOUN
ajrhss-2283	464	4	between	between	ADP
ajrhss-2283	464	5	internal	internal	ADJ
ajrhss-2283	464	6	audit	audit	NOUN
ajrhss-2283	464	7	quality	quality	NOUN
ajrhss-2283	464	8	and	and	CCONJ
ajrhss-2283	464	9	organizational	organizational	ADJ
ajrhss-2283	464	10	performance	performance	NOUN
ajrhss-2283	464	11	of	of	ADP
ajrhss-2283	464	12	public	public	ADJ
ajrhss-2283	464	13	universities	university	NOUN
ajrhss-2283	464	14	in	in	ADP
ajrhss-2283	464	15	nigeria	nigeria	PROPN
ajrhss-2283	464	16	.	.	PUNCT
ajrhss-2283	465	1	european	european	PROPN
ajrhss-2283	465	2	journal	journal	PROPN
ajrhss-2283	465	3	of	of	ADP
ajrhss-2283	465	4	accounting	accounting	NOUN
ajrhss-2283	465	5	,	,	PUNCT
ajrhss-2283	465	6	auditing	auditing	NOUN
ajrhss-2283	465	7	and	and	CCONJ
ajrhss-2283	465	8	finance	finance	NOUN
ajrhss-2283	465	9	research	research	NOUN
ajrhss-2283	465	10	,	,	PUNCT
ajrhss-2283	465	11	5	5	NUM
ajrhss-2283	465	12	(	(	PUNCT
ajrhss-2283	465	13	6	6	NUM
ajrhss-2283	465	14	)	)	PUNCT
ajrhss-2283	465	15	,	,	PUNCT
ajrhss-2283	465	16	11	11	NUM
ajrhss-2283	465	17	-	-	SYM
ajrhss-2283	465	18	23	23	NUM
ajrhss-2283	465	19	.	.	PUNCT
ajrhss-2283	466	1	17	17	NUM
ajrhss-2283	466	2	.	.	PUNCT
ajrhss-2283	466	3	berle	berle	PROPN
ajrhss-2283	466	4	,	,	PUNCT
ajrhss-2283	466	5	a.	a.	PROPN
ajrhss-2283	466	6	&	&	CCONJ
ajrhss-2283	466	7	means	means	PROPN
ajrhss-2283	466	8	,	,	PUNCT
ajrhss-2283	466	9	g.	g.	PROPN
ajrhss-2283	466	10	(	(	PUNCT
ajrhss-2283	466	11	1932	1932	NUM
ajrhss-2283	466	12	)	)	PUNCT
ajrhss-2283	466	13	.	.	PUNCT
ajrhss-2283	467	1	the	the	DET
ajrhss-2283	467	2	modern	modern	ADJ
ajrhss-2283	467	3	corporation	corporation	NOUN
ajrhss-2283	467	4	and	and	CCONJ
ajrhss-2283	467	5	private	private	ADJ
ajrhss-2283	467	6	property	property	NOUN
ajrhss-2283	467	7	,	,	PUNCT
ajrhss-2283	467	8	new	new	PROPN
ajrhss-2283	467	9	york	york	PROPN
ajrhss-2283	467	10	,	,	PUNCT
ajrhss-2283	467	11	ny	ny	PROPN
ajrhss-2283	467	12	:	:	PUNCT
ajrhss-2283	467	13	macmillan	macmillan	PROPN
ajrhss-2283	467	14	.	.	PROPN
ajrhss-2283	468	1	18	18	NUM
ajrhss-2283	468	2	.	.	PUNCT
ajrhss-2283	469	1	beyer	beyer	PROPN
ajrhss-2283	469	2	,	,	PUNCT
ajrhss-2283	469	3	a.	a.	PROPN
ajrhss-2283	469	4	,	,	PUNCT
ajrhss-2283	469	5	cohen	cohen	PROPN
ajrhss-2283	469	6	,	,	PUNCT
ajrhss-2283	469	7	d.	d.	PROPN
ajrhss-2283	469	8	a.	a.	PROPN
ajrhss-2283	469	9	,	,	PUNCT
ajrhss-2283	469	10	lys	lys	PROPN
ajrhss-2283	469	11	,	,	PUNCT
ajrhss-2283	469	12	t.	t.	PROPN
ajrhss-2283	469	13	z.	z.	PROPN
ajrhss-2283	469	14	&	&	CCONJ
ajrhss-2283	469	15	walther	walther	PROPN
ajrhss-2283	469	16	,	,	PUNCT
ajrhss-2283	469	17	b.	b.	PROPN
ajrhss-2283	469	18	r.	r.	PROPN
ajrhss-2283	469	19	(	(	PUNCT
ajrhss-2283	469	20	2010	2010	NUM
ajrhss-2283	469	21	)	)	PUNCT
ajrhss-2283	469	22	.	.	PUNCT
ajrhss-2283	470	1	the	the	DET
ajrhss-2283	470	2	financial	financial	ADJ
ajrhss-2283	470	3	reporting	reporting	NOUN
ajrhss-2283	470	4	environment	environment	NOUN
ajrhss-2283	470	5	:	:	PUNCT
ajrhss-2283	470	6	review	review	NOUN
ajrhss-2283	470	7	of	of	ADP
ajrhss-2283	470	8	the	the	DET
ajrhss-2283	470	9	recent	recent	ADJ
ajrhss-2283	470	10	literature	literature	NOUN
ajrhss-2283	470	11	.	.	PUNCT
ajrhss-2283	471	1	journal	journal	PROPN
ajrhss-2283	471	2	of	of	ADP
ajrhss-2283	471	3	accounting	accounting	NOUN
ajrhss-2283	471	4	and	and	CCONJ
ajrhss-2283	471	5	economics	economic	NOUN
ajrhss-2283	471	6	,	,	PUNCT
ajrhss-2283	471	7	50(2	50(2	NUM
ajrhss-2283	471	8	)	)	PUNCT
ajrhss-2283	471	9	,	,	PUNCT
ajrhss-2283	471	10	296	296	NUM
ajrhss-2283	471	11	-	-	SYM
ajrhss-2283	471	12	343	343	NUM
ajrhss-2283	471	13	.	.	NOUN
ajrhss-2283	471	14	19	19	NUM
ajrhss-2283	471	15	.	.	X
ajrhss-2283	471	16	bhangat	bhangat	PROPN
ajrhss-2283	471	17	,	,	PUNCT
ajrhss-2283	471	18	s.	s.	PROPN
ajrhss-2283	471	19	&	&	CCONJ
ajrhss-2283	471	20	bolton	bolton	PROPN
ajrhss-2283	471	21	,	,	PUNCT
ajrhss-2283	471	22	b.	b.	PROPN
ajrhss-2283	471	23	(	(	PUNCT
ajrhss-2283	471	24	2008	2008	NUM
ajrhss-2283	471	25	)	)	PUNCT
ajrhss-2283	471	26	.	.	PUNCT
ajrhss-2283	472	1	corporate	corporate	ADJ
ajrhss-2283	472	2	governance	governance	NOUN
ajrhss-2283	472	3	and	and	CCONJ
ajrhss-2283	472	4	firm	firm	ADJ
ajrhss-2283	472	5	performance	performance	NOUN
ajrhss-2283	472	6	.	.	PUNCT
ajrhss-2283	473	1	journal	journal	NOUN
ajrhss-2283	473	2	of	of	ADP
ajrhss-2283	473	3	corporate	corporate	ADJ
ajrhss-2283	473	4	finance	finance	NOUN
ajrhss-2283	473	5	,	,	PUNCT
ajrhss-2283	473	6	14(2	14(2	NUM
ajrhss-2283	473	7	)	)	PUNCT
ajrhss-2283	473	8	,	,	PUNCT
ajrhss-2283	473	9	257	257	NUM
ajrhss-2283	473	10	-	-	SYM
ajrhss-2283	473	11	273	273	NUM
ajrhss-2283	473	12	.	.	NOUN
ajrhss-2283	473	13	20	20	NUM
ajrhss-2283	473	14	.	.	PUNCT
ajrhss-2283	474	1	cadbury	cadbury	PROPN
ajrhss-2283	474	2	,	,	PUNCT
ajrhss-2283	474	3	s.	s.	PROPN
ajrhss-2283	474	4	a.	a.	PROPN
ajrhss-2283	474	5	(	(	PUNCT
ajrhss-2283	474	6	2002	2002	NUM
ajrhss-2283	474	7	)	)	PUNCT
ajrhss-2283	474	8	.	.	PUNCT
ajrhss-2283	475	1	corporate	corporate	ADJ
ajrhss-2283	475	2	governance	governance	NOUN
ajrhss-2283	475	3	and	and	CCONJ
ajrhss-2283	475	4	chairmanship	chairmanship	NOUN
ajrhss-2283	475	5	:	:	PUNCT
ajrhss-2283	475	6	a	a	DET
ajrhss-2283	475	7	personal	personal	ADJ
ajrhss-2283	475	8	view	view	NOUN
ajrhss-2283	475	9	,	,	PUNCT
ajrhss-2283	475	10	oxford	oxford	PROPN
ajrhss-2283	475	11	,	,	PUNCT
ajrhss-2283	475	12	oxford	oxford	PROPN
ajrhss-2283	475	13	university	university	PROPN
ajrhss-2283	475	14	press	press	NOUN
ajrhss-2283	475	15	.	.	PUNCT
ajrhss-2283	476	1	21	21	NUM
ajrhss-2283	476	2	.	.	PUNCT
ajrhss-2283	477	1	callao	callao	PROPN
ajrhss-2283	477	2	,	,	PUNCT
ajrhss-2283	477	3	s.	s.	PROPN
ajrhss-2283	477	4	,	,	PUNCT
ajrhss-2283	477	5	jarne	jarne	PROPN
ajrhss-2283	477	6	,	,	PUNCT
ajrhss-2283	477	7	j.	j.	PROPN
ajrhss-2283	477	8	,	,	PUNCT
ajrhss-2283	477	9	&	&	CCONJ
ajrhss-2283	477	10	wroblewski	wroblewski	PROPN
ajrhss-2283	477	11	,	,	PUNCT
ajrhss-2283	477	12	d.	d.	PROPN
ajrhss-2283	477	13	(	(	PUNCT
ajrhss-2283	477	14	2014	2014	NUM
ajrhss-2283	477	15	)	)	PUNCT
ajrhss-2283	477	16	.	.	PUNCT
ajrhss-2283	478	1	the	the	DET
ajrhss-2283	478	2	development	development	NOUN
ajrhss-2283	478	3	of	of	ADP
ajrhss-2283	478	4	earnings	earning	NOUN
ajrhss-2283	478	5	management	management	NOUN
ajrhss-2283	478	6	research	research	NOUN
ajrhss-2283	478	7	:	:	PUNCT
ajrhss-2283	478	8	a	a	DET
ajrhss-2283	478	9	review	review	NOUN
ajrhss-2283	478	10	of	of	ADP
ajrhss-2283	478	11	literature	literature	NOUN
ajrhss-2283	478	12	from	from	ADP
ajrhss-2283	478	13	three	three	NUM
ajrhss-2283	478	14	different	different	ADJ
ajrhss-2283	478	15	perspectives	perspective	NOUN
ajrhss-2283	478	16	.	.	PUNCT
ajrhss-2283	479	1	zeszyty	zeszyty	VERB
ajrhss-2283	479	2	teoretyczne	teoretyczne	PROPN
ajrhss-2283	479	3	rachunkowosci	rachunkowosci	PROPN
ajrhss-2283	479	4	,	,	PUNCT
ajrhss-2283	479	5	79(135	79(135	PROPN
ajrhss-2283	479	6	)	)	PUNCT
ajrhss-2283	479	7	,	,	PUNCT
ajrhss-2283	479	8	135–178	135–178	NUM
ajrhss-2283	479	9	.	.	PUNCT
ajrhss-2283	480	1	22	22	NUM
ajrhss-2283	480	2	.	.	PUNCT
ajrhss-2283	481	1	ching	ching	PROPN
ajrhss-2283	481	2	,	,	PUNCT
ajrhss-2283	481	3	k.	k.	PROPN
ajrhss-2283	481	4	k.	k.	PROPN
ajrhss-2283	481	5	l.	l.	PROPN
ajrhss-2283	481	6	,	,	PUNCT
ajrhss-2283	481	7	firth	firth	PROPN
ajrhss-2283	481	8	,	,	PUNCT
ajrhss-2283	481	9	m.	m.	PROPN
ajrhss-2283	481	10	&	&	CCONJ
ajrhss-2283	481	11	rui	rui	PROPN
ajrhss-2283	481	12	,	,	PUNCT
ajrhss-2283	481	13	o.	o.	PROPN
ajrhss-2283	481	14	m.	m.	NOUN
ajrhss-2283	481	15	(	(	PUNCT
ajrhss-2283	481	16	2002	2002	NUM
ajrhss-2283	481	17	)	)	PUNCT
ajrhss-2283	481	18	.	.	PUNCT
ajrhss-2283	482	1	earnings	earning	NOUN
ajrhss-2283	482	2	management	management	NOUN
ajrhss-2283	482	3	,	,	PUNCT
ajrhss-2283	482	4	corporate	corporate	ADJ
ajrhss-2283	482	5	governance	governance	NOUN
ajrhss-2283	482	6	and	and	CCONJ
ajrhss-2283	482	7	the	the	DET
ajrhss-2283	482	8	market	market	NOUN
ajrhss-2283	482	9	performance	performance	NOUN
ajrhss-2283	482	10	of	of	ADP
ajrhss-2283	482	11	seasoned	seasoned	ADJ
ajrhss-2283	482	12	–	–	PUNCT
ajrhss-2283	482	13	equity	equity	NOUN
ajrhss-2283	482	14	offerings	offering	NOUN
ajrhss-2283	482	15	.	.	PUNCT
ajrhss-2283	483	1	retrieved	retrieve	VERB
ajrhss-2283	483	2	from	from	ADP
ajrhss-2283	483	3	https://servn.com/abstract=337880	https://servn.com/abstract=337880	PROPN
ajrhss-2283	483	4	.	.	PROPN
ajrhss-2283	483	5	23	23	NUM
ajrhss-2283	483	6	.	.	PUNCT
ajrhss-2283	484	1	cotter	cotter	PROPN
ajrhss-2283	484	2	,	,	PUNCT
ajrhss-2283	484	3	j.	j.	PROPN
ajrhss-2283	484	4	&	&	CCONJ
ajrhss-2283	484	5	silvester	silvester	PROPN
ajrhss-2283	484	6	,	,	PUNCT
ajrhss-2283	484	7	m.	m.	NOUN
ajrhss-2283	484	8	(	(	PUNCT
ajrhss-2283	484	9	n.d).board	n.d).board	ADJ
ajrhss-2283	484	10	and	and	CCONJ
ajrhss-2283	484	11	monetary	monetary	ADJ
ajrhss-2283	484	12	committee	committee	NOUN
ajrhss-2283	484	13	independence	independence	NOUN
ajrhss-2283	484	14	.	.	PUNCT
ajrhss-2283	485	1	retrieved	retrieve	VERB
ajrhss-2283	485	2	from	from	ADP
ajrhss-2283	485	3	https://core.ac.uk/download/pdf/11036339.pdf	https://core.ac.uk/download/pdf/11036339.pdf	PROPN
ajrhss-2283	485	4	.	.	PROPN
ajrhss-2283	485	5	24	24	NUM
ajrhss-2283	485	6	.	.	X
ajrhss-2283	486	1	de	de	PROPN
ajrhss-2283	486	2	-	-	NOUN
ajrhss-2283	486	3	angelo	angelo	PROPN
ajrhss-2283	486	4	,	,	PUNCT
ajrhss-2283	486	5	l.	l.	PROPN
ajrhss-2283	486	6	e.	e.	PROPN
ajrhss-2283	486	7	(	(	PUNCT
ajrhss-2283	486	8	1981	1981	NUM
ajrhss-2283	486	9	)	)	PUNCT
ajrhss-2283	486	10	.	.	PUNCT
ajrhss-2283	487	1	audit	audit	NOUN
ajrhss-2283	487	2	size	size	NOUN
ajrhss-2283	487	3	and	and	CCONJ
ajrhss-2283	487	4	audit	audit	NOUN
ajrhss-2283	487	5	quality	quality	NOUN
ajrhss-2283	487	6	.	.	PUNCT
ajrhss-2283	488	1	journal	journal	NOUN
ajrhss-2283	488	2	of	of	ADP
ajrhss-2283	488	3	accounting	accounting	NOUN
ajrhss-2283	488	4	and	and	CCONJ
ajrhss-2283	488	5	economics	economic	NOUN
ajrhss-2283	488	6	,	,	PUNCT
ajrhss-2283	488	7	3(1	3(1	NUM
ajrhss-2283	488	8	)	)	PUNCT
ajrhss-2283	488	9	,	,	PUNCT
ajrhss-2283	488	10	183	183	NUM
ajrhss-2283	488	11	-	-	SYM
ajrhss-2283	488	12	199	199	NUM
ajrhss-2283	488	13	.	.	PUNCT
ajrhss-2283	489	1	25	25	NUM
ajrhss-2283	489	2	.	.	PUNCT
ajrhss-2283	489	3	farouk	farouk	PROPN
ajrhss-2283	489	4	,	,	PUNCT
ajrhss-2283	489	5	m.	m.	NOUN
ajrhss-2283	489	6	a.	a.	PROPN
ajrhss-2283	489	7	&	&	CCONJ
ajrhss-2283	489	8	hassan	hassan	PROPN
ajrhss-2283	489	9	,	,	PUNCT
ajrhss-2283	489	10	s.	s.	PROPN
ajrhss-2283	489	11	u.	u.	PROPN
ajrhss-2283	489	12	(	(	PUNCT
ajrhss-2283	489	13	2014	2014	NUM
ajrhss-2283	489	14	)	)	PUNCT
ajrhss-2283	489	15	.	.	PUNCT
ajrhss-2283	490	1	impact	impact	NOUN
ajrhss-2283	490	2	of	of	ADP
ajrhss-2283	490	3	audit	audit	NOUN
ajrhss-2283	490	4	quality	quality	NOUN
ajrhss-2283	490	5	and	and	CCONJ
ajrhss-2283	490	6	financial	financial	ADJ
ajrhss-2283	490	7	performance	performance	NOUN
ajrhss-2283	490	8	of	of	ADP
ajrhss-2283	490	9	quoted	quote	VERB
ajrhss-2283	490	10	cement	cement	NOUN
ajrhss-2283	490	11	firms	firm	NOUN
ajrhss-2283	490	12	in	in	ADP
ajrhss-2283	490	13	nigeria	nigeria	PROPN
ajrhss-2283	490	14	.	.	PUNCT
ajrhss-2283	491	1	international	international	ADJ
ajrhss-2283	491	2	journal	journal	PROPN
ajrhss-2283	491	3	of	of	ADP
ajrhss-2283	491	4	accounting	accounting	NOUN
ajrhss-2283	491	5	and	and	CCONJ
ajrhss-2283	491	6	taxation	taxation	NOUN
ajrhss-2283	491	7	,	,	PUNCT
ajrhss-2283	491	8	2(2	2(2	NUM
ajrhss-2283	491	9	)	)	PUNCT
ajrhss-2283	491	10	,	,	PUNCT
ajrhss-2283	491	11	1	1	NUM
ajrhss-2283	491	12	-	-	SYM
ajrhss-2283	491	13	22	22	NUM
ajrhss-2283	491	14	.	.	PUNCT
ajrhss-2283	492	1	26	26	NUM
ajrhss-2283	492	2	.	.	PUNCT
ajrhss-2283	493	1	fearnley	fearnley	PROPN
ajrhss-2283	493	2	,	,	PUNCT
ajrhss-2283	493	3	s.	s.	PROPN
ajrhss-2283	493	4	,	,	PUNCT
ajrhss-2283	493	5	beatties	beattie	NOUN
ajrhss-2283	493	6	,	,	PUNCT
ajrhss-2283	493	7	x.	x.	PROPN
ajrhss-2283	493	8	&	&	CCONJ
ajrhss-2283	493	9	brandt	brandt	PROPN
ajrhss-2283	493	10	,	,	PUNCT
ajrhss-2283	493	11	r.	r.	PROPN
ajrhss-2283	493	12	(	(	PUNCT
ajrhss-2283	493	13	2005	2005	NUM
ajrhss-2283	493	14	)	)	PUNCT
ajrhss-2283	493	15	.	.	PUNCT
ajrhss-2283	494	1	auditor	auditor	NOUN
ajrhss-2283	494	2	independence	independence	NOUN
ajrhss-2283	494	3	and	and	CCONJ
ajrhss-2283	494	4	audit	audit	NOUN
ajrhss-2283	494	5	risk	risk	NOUN
ajrhss-2283	494	6	:	:	PUNCT
ajrhss-2283	494	7	a	a	DET
ajrhss-2283	494	8	reconceptualization	reconceptualization	NOUN
ajrhss-2283	494	9	.	.	PUNCT
ajrhss-2283	495	1	journal	journal	PROPN
ajrhss-2283	495	2	of	of	ADP
ajrhss-2283	495	3	internal	internal	ADJ
ajrhss-2283	495	4	accounting	accounting	NOUN
ajrhss-2283	495	5	research	research	NOUN
ajrhss-2283	495	6	4(1	4(1	NOUN
ajrhss-2283	495	7	)	)	PUNCT
ajrhss-2283	495	8	,	,	PUNCT
ajrhss-2283	495	9	39	39	NUM
ajrhss-2283	495	10	-	-	SYM
ajrhss-2283	495	11	71	71	NUM
ajrhss-2283	495	12	.	.	PUNCT
ajrhss-2283	496	1	american	american	ADJ
ajrhss-2283	496	2	journal	journal	PROPN
ajrhss-2283	496	3	of	of	ADP
ajrhss-2283	496	4	research	research	NOUN
ajrhss-2283	496	5	in	in	ADP
ajrhss-2283	496	6	humanities	humanity	NOUN
ajrhss-2283	496	7	and	and	CCONJ
ajrhss-2283	496	8	social	social	ADJ
ajrhss-2283	496	9	sciences	science	NOUN
ajrhss-2283	496	10	volume	volume	NOUN
ajrhss-2283	496	11	26	26	NUM
ajrhss-2283	496	12	july	july	PROPN
ajrhss-2283	496	13	2024	2024	NUM
ajrhss-2283	496	14	p	p	NOUN
ajrhss-2283	496	15	a	a	PRON
ajrhss-2283	496	16	g	g	NOUN
ajrhss-2283	496	17	e	e	NOUN
ajrhss-2283	496	18	|	|	ADV
ajrhss-2283	496	19	92	92	NUM
ajrhss-2283	496	20	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	496	21	27	27	NUM
ajrhss-2283	496	22	.	.	PUNCT
ajrhss-2283	497	1	franceschetti	franceschetti	PROPN
ajrhss-2283	497	2	,	,	PUNCT
ajrhss-2283	497	3	b.	b.	PROPN
ajrhss-2283	497	4	m.	m.	NOUN
ajrhss-2283	497	5	(	(	PUNCT
ajrhss-2283	497	6	2018	2018	NUM
ajrhss-2283	497	7	)	)	PUNCT
ajrhss-2283	497	8	.	.	PUNCT
ajrhss-2283	498	1	financial	financial	ADJ
ajrhss-2283	498	2	crises	crisis	NOUN
ajrhss-2283	498	3	and	and	CCONJ
ajrhss-2283	498	4	earnings	earning	NOUN
ajrhss-2283	498	5	management	management	NOUN
ajrhss-2283	498	6	behavior	behavior	NOUN
ajrhss-2283	498	7	,	,	PUNCT
ajrhss-2283	498	8	springer	springer	NOUN
ajrhss-2283	498	9	international	international	ADJ
ajrhss-2283	498	10	publishing	publishing	NOUN
ajrhss-2283	498	11	.	.	PUNCT
ajrhss-2283	499	1	28	28	NUM
ajrhss-2283	499	2	.	.	X
ajrhss-2283	500	1	francis	francis	PROPN
ajrhss-2283	500	2	,	,	PUNCT
ajrhss-2283	500	3	j.r	j.r	PROPN
ajrhss-2283	500	4	.	.	PROPN
ajrhss-2283	500	5	,	,	PUNCT
ajrhss-2283	500	6	maydew	maydew	PROPN
ajrhss-2283	500	7	,	,	PUNCT
ajrhss-2283	500	8	e.l	e.l	PROPN
ajrhss-2283	500	9	.	.	PROPN
ajrhss-2283	500	10	&	&	CCONJ
ajrhss-2283	500	11	sparks	spark	VERB
ajrhss-2283	500	12	,	,	PUNCT
ajrhss-2283	500	13	h.c	h.c	PROPN
ajrhss-2283	500	14	.	.	PUNCT
ajrhss-2283	500	15	(	(	PUNCT
ajrhss-2283	500	16	1999	1999	NUM
ajrhss-2283	500	17	)	)	PUNCT
ajrhss-2283	500	18	.	.	PUNCT
ajrhss-2283	501	1	the	the	DET
ajrhss-2283	501	2	role	role	NOUN
ajrhss-2283	501	3	big	big	ADJ
ajrhss-2283	501	4	6	6	NUM
ajrhss-2283	501	5	auditors	auditor	NOUN
ajrhss-2283	501	6	in	in	ADP
ajrhss-2283	501	7	the	the	DET
ajrhss-2283	501	8	credible	credible	ADJ
ajrhss-2283	501	9	reporting	reporting	NOUN
ajrhss-2283	501	10	of	of	ADP
ajrhss-2283	501	11	accruals	accrual	NOUN
ajrhss-2283	501	12	.	.	PUNCT
ajrhss-2283	502	1	a	a	DET
ajrhss-2283	502	2	journal	journal	NOUN
ajrhss-2283	502	3	of	of	ADP
ajrhss-2283	502	4	practice	practice	NOUN
ajrhss-2283	502	5	and	and	CCONJ
ajrhss-2283	502	6	theory	theory	NOUN
ajrhss-2283	502	7	,	,	PUNCT
ajrhss-2283	502	8	18(1	18(1	NOUN
ajrhss-2283	502	9	)	)	PUNCT
ajrhss-2283	502	10	,	,	PUNCT
ajrhss-2283	502	11	17	17	NUM
ajrhss-2283	502	12	-	-	SYM
ajrhss-2283	502	13	34	34	NUM
ajrhss-2283	502	14	.	.	PROPN
ajrhss-2283	502	15	29	29	NUM
ajrhss-2283	502	16	.	.	X
ajrhss-2283	503	1	gul	gul	PROPN
ajrhss-2283	503	2	,	,	PUNCT
ajrhss-2283	503	3	f.	f.	PROPN
ajrhss-2283	503	4	a.	a.	PROPN
ajrhss-2283	503	5	,	,	PUNCT
ajrhss-2283	503	6	lyn	lyn	PROPN
ajrhss-2283	503	7	,	,	PUNCT
ajrhss-2283	503	8	s.g	s.g	PROPN
ajrhss-2283	503	9	.	.	PROPN
ajrhss-2283	503	10	&	&	CCONJ
ajrhss-2283	503	11	tsui	tsui	PROPN
ajrhss-2283	503	12	,	,	PUNCT
ajrhss-2283	503	13	j.s	j.s	PROPN
ajrhss-2283	503	14	.	.	PROPN
ajrhss-2283	503	15	(	(	PUNCT
ajrhss-2283	503	16	2001	2001	NUM
ajrhss-2283	503	17	)	)	PUNCT
ajrhss-2283	503	18	.	.	PUNCT
ajrhss-2283	504	1	audit	audit	NOUN
ajrhss-2283	504	2	quality	quality	NOUN
ajrhss-2283	504	3	management	management	NOUN
ajrhss-2283	504	4	ownership	ownership	NOUN
ajrhss-2283	504	5	and	and	CCONJ
ajrhss-2283	504	6	the	the	DET
ajrhss-2283	504	7	informativeness	informativeness	NOUN
ajrhss-2283	504	8	of	of	ADP
ajrhss-2283	504	9	accounting	accounting	NOUN
ajrhss-2283	504	10	earnings	earning	NOUN
ajrhss-2283	504	11	.	.	PUNCT
ajrhss-2283	505	1	journal	journal	NOUN
ajrhss-2283	505	2	of	of	ADP
ajrhss-2283	505	3	accounting	accounting	NOUN
ajrhss-2283	505	4	,	,	PUNCT
ajrhss-2283	505	5	auditing	auditing	NOUN
ajrhss-2283	505	6	and	and	CCONJ
ajrhss-2283	505	7	finance	finance	NOUN
ajrhss-2283	505	8	,	,	PUNCT
ajrhss-2283	505	9	17(1	17(1	NUM
ajrhss-2283	505	10	)	)	PUNCT
ajrhss-2283	505	11	,	,	PUNCT
ajrhss-2283	505	12	2549	2549	NUM
ajrhss-2283	505	13	.	.	PUNCT
ajrhss-2283	505	14	30	30	NUM
ajrhss-2283	505	15	.	.	PUNCT
ajrhss-2283	506	1	habbash	habbash	NOUN
ajrhss-2283	506	2	,	,	PUNCT
ajrhss-2283	506	3	m.	m.	NOUN
ajrhss-2283	506	4	(	(	PUNCT
ajrhss-2283	506	5	2016	2016	NUM
ajrhss-2283	506	6	)	)	PUNCT
ajrhss-2283	506	7	.	.	PUNCT
ajrhss-2283	507	1	corporate	corporate	ADJ
ajrhss-2283	507	2	governance	governance	NOUN
ajrhss-2283	507	3	and	and	CCONJ
ajrhss-2283	507	4	corporate	corporate	ADJ
ajrhss-2283	507	5	social	social	ADJ
ajrhss-2283	507	6	responsibility	responsibility	NOUN
ajrhss-2283	507	7	disclosure	disclosure	NOUN
ajrhss-2283	507	8	:	:	PUNCT
ajrhss-2283	507	9	evidence	evidence	NOUN
ajrhss-2283	507	10	from	from	ADP
ajrhss-2283	507	11	saudi	saudi	PROPN
ajrhss-2283	507	12	arabia	arabia	PROPN
ajrhss-2283	507	13	.	.	PUNCT
ajrhss-2283	508	1	journal	journal	PROPN
ajrhss-2283	508	2	of	of	ADP
ajrhss-2283	508	3	economic	economic	ADJ
ajrhss-2283	508	4	and	and	CCONJ
ajrhss-2283	508	5	social	social	ADJ
ajrhss-2283	508	6	development	development	NOUN
ajrhss-2283	508	7	,	,	PUNCT
ajrhss-2283	508	8	3(1	3(1	NUM
ajrhss-2283	508	9	)	)	PUNCT
ajrhss-2283	508	10	,	,	PUNCT
ajrhss-2283	508	11	87	87	NUM
ajrhss-2283	508	12	-	-	SYM
ajrhss-2283	508	13	103	103	NUM
ajrhss-2283	508	14	.	.	PUNCT
ajrhss-2283	509	1	31	31	NUM
ajrhss-2283	509	2	.	.	PUNCT
ajrhss-2283	510	1	hafzalla	hafzalla	PROPN
ajrhss-2283	510	2	,	,	PUNCT
ajrhss-2283	510	3	n.	n.	PROPN
ajrhss-2283	510	4	(	(	PUNCT
ajrhss-2283	510	5	2010	2010	NUM
ajrhss-2283	510	6	)	)	PUNCT
ajrhss-2283	510	7	.	.	PUNCT
ajrhss-2283	511	1	percent	percent	NOUN
ajrhss-2283	511	2	accruals	accrual	NOUN
ajrhss-2283	511	3	,	,	PUNCT
ajrhss-2283	511	4	working	working	NOUN
ajrhss-2283	511	5	paper	paper	NOUN
ajrhss-2283	511	6	.	.	PUNCT
ajrhss-2283	512	1	32	32	NUM
ajrhss-2283	512	2	.	.	X
ajrhss-2283	513	1	hitt	hitt	PROPN
ajrhss-2283	513	2	,	,	PUNCT
ajrhss-2283	513	3	m.	m.	NOUN
ajrhss-2283	513	4	,	,	PUNCT
ajrhss-2283	513	5	ireland	ireland	PROPN
ajrhss-2283	513	6	,	,	PUNCT
ajrhss-2283	513	7	r.	r.	PROPN
ajrhss-2283	513	8	d.	d.	PROPN
ajrhss-2283	513	9	,	,	PUNCT
ajrhss-2283	513	10	&	&	CCONJ
ajrhss-2283	513	11	hoskisson	hoskisson	PROPN
ajrhss-2283	513	12	,	,	PUNCT
ajrhss-2283	513	13	r.	r.	PROPN
ajrhss-2283	513	14	(	(	PUNCT
ajrhss-2283	513	15	2012	2012	NUM
ajrhss-2283	513	16	)	)	PUNCT
ajrhss-2283	513	17	.	.	PUNCT
ajrhss-2283	514	1	strategic	strategic	ADJ
ajrhss-2283	514	2	management	management	NOUN
ajrhss-2283	514	3	cases	case	NOUN
ajrhss-2283	514	4	:	:	PUNCT
ajrhss-2283	514	5	competitiveness	competitiveness	NOUN
ajrhss-2283	514	6	and	and	CCONJ
ajrhss-2283	514	7	globalization	globalization	NOUN
ajrhss-2283	514	8	.	.	PUNCT
ajrhss-2283	515	1	cengage	cengage	PROPN
ajrhss-2283	515	2	learning	learning	PROPN
ajrhss-2283	515	3	.	.	PUNCT
ajrhss-2283	516	1	33	33	NUM
ajrhss-2283	516	2	.	.	PUNCT
ajrhss-2283	517	1	hodge	hodge	PROPN
ajrhss-2283	517	2	,	,	PUNCT
ajrhss-2283	517	3	f.	f.	PROPN
ajrhss-2283	517	4	(	(	PUNCT
ajrhss-2283	517	5	2003	2003	NUM
ajrhss-2283	517	6	)	)	PUNCT
ajrhss-2283	517	7	.	.	PUNCT
ajrhss-2283	518	1	investors	investor	NOUN
ajrhss-2283	518	2	’	’	PART
ajrhss-2283	518	3	perceptions	perception	NOUN
ajrhss-2283	518	4	of	of	ADP
ajrhss-2283	518	5	earnings	earning	NOUN
ajrhss-2283	518	6	quality	quality	NOUN
ajrhss-2283	518	7	,	,	PUNCT
ajrhss-2283	518	8	auditor	auditor	NOUN
ajrhss-2283	518	9	independence	independence	NOUN
ajrhss-2283	518	10	,	,	PUNCT
ajrhss-2283	518	11	and	and	CCONJ
ajrhss-2283	518	12	the	the	DET
ajrhss-2283	518	13	usefulness	usefulness	NOUN
ajrhss-2283	518	14	of	of	ADP
ajrhss-2283	518	15	audited	audit	VERB
ajrhss-2283	518	16	financial	financial	ADJ
ajrhss-2283	518	17	information	information	NOUN
ajrhss-2283	518	18	.	.	PUNCT
ajrhss-2283	519	1	accounting	accounting	NOUN
ajrhss-2283	519	2	horizons	horizon	NOUN
ajrhss-2283	519	3	,	,	PUNCT
ajrhss-2283	519	4	17(2	17(2	NUM
ajrhss-2283	519	5	)	)	PUNCT
ajrhss-2283	519	6	,	,	PUNCT
ajrhss-2283	519	7	37	37	NUM
ajrhss-2283	519	8	-	-	SYM
ajrhss-2283	519	9	48	48	NUM
ajrhss-2283	519	10	.	.	PUNCT
ajrhss-2283	520	1	34	34	NUM
ajrhss-2283	520	2	.	.	PUNCT
ajrhss-2283	521	1	ifa	ifa	PROPN
ajrhss-2283	521	2	(	(	PUNCT
ajrhss-2283	521	3	2003	2003	NUM
ajrhss-2283	521	4	)	)	PUNCT
ajrhss-2283	521	5	.	.	PUNCT
ajrhss-2283	522	1	code	code	NOUN
ajrhss-2283	522	2	of	of	ADP
ajrhss-2283	522	3	ethics	ethic	NOUN
ajrhss-2283	522	4	,	,	PUNCT
ajrhss-2283	522	5	international	international	PROPN
ajrhss-2283	522	6	federation	federation	PROPN
ajrhss-2283	522	7	of	of	ADP
ajrhss-2283	522	8	accountants	accountant	NOUN
ajrhss-2283	522	9	,	,	PUNCT
ajrhss-2283	522	10	london	london	PROPN
ajrhss-2283	522	11	35	35	NUM
ajrhss-2283	522	12	.	.	PUNCT
ajrhss-2283	523	1	iia	iia	PROPN
ajrhss-2283	523	2	(	(	PUNCT
ajrhss-2283	523	3	2014	2014	NUM
ajrhss-2283	523	4	)	)	PUNCT
ajrhss-2283	523	5	.	.	PUNCT
ajrhss-2283	524	1	definition	definition	NOUN
ajrhss-2283	524	2	of	of	ADP
ajrhss-2283	524	3	internal	internal	ADJ
ajrhss-2283	524	4	auditing	auditing	NOUN
ajrhss-2283	524	5	.	.	PUNCT
ajrhss-2283	525	1	retrieved	retrieve	VERB
ajrhss-2283	525	2	from	from	ADP
ajrhss-2283	525	3	https://www.theiia.org/download.cfm?file=3512.florida.lia	https://www.theiia.org/download.cfm?file=3512.florida.lia	PROPN
ajrhss-2283	525	4	.	.	PUNCT
ajrhss-2283	526	1	36	36	NUM
ajrhss-2283	526	2	.	.	PUNCT
ajrhss-2283	526	3	independence	independence	NOUN
ajrhss-2283	526	4	standards	standards	PROPN
ajrhss-2283	526	5	board	board	PROPN
ajrhss-2283	526	6	–	–	PUNCT
ajrhss-2283	526	7	isb	isb	NOUN
ajrhss-2283	526	8	(	(	PUNCT
ajrhss-2283	526	9	2000	2000	NUM
ajrhss-2283	526	10	)	)	PUNCT
ajrhss-2283	526	11	.	.	PUNCT
ajrhss-2283	527	1	statement	statement	NOUN
ajrhss-2283	527	2	of	of	ADP
ajrhss-2283	527	3	independence	independence	NOUN
ajrhss-2283	527	4	concepts	concept	NOUN
ajrhss-2283	527	5	:	:	PUNCT
ajrhss-2283	527	6	a	a	DET
ajrhss-2283	527	7	conceptual	conceptual	ADJ
ajrhss-2283	527	8	framework	framework	NOUN
ajrhss-2283	527	9	for	for	ADP
ajrhss-2283	527	10	auditor	auditor	NOUN
ajrhss-2283	527	11	independence	independence	NOUN
ajrhss-2283	527	12	,	,	PUNCT
ajrhss-2283	527	13	exposure	exposure	NOUN
ajrhss-2283	527	14	draft	draft	NOUN
ajrhss-2283	527	15	,	,	PUNCT
ajrhss-2283	527	16	new	new	PROPN
ajrhss-2283	527	17	york	york	PROPN
ajrhss-2283	527	18	,	,	PUNCT
ajrhss-2283	527	19	ny	ny	PROPN
ajrhss-2283	527	20	.	.	PROPN
ajrhss-2283	527	21	37	37	NUM
ajrhss-2283	527	22	.	.	PUNCT
ajrhss-2283	528	1	institute	institute	PROPN
ajrhss-2283	528	2	of	of	ADP
ajrhss-2283	528	3	internal	internal	ADJ
ajrhss-2283	528	4	auditors	auditor	NOUN
ajrhss-2283	528	5	(	(	PUNCT
ajrhss-2283	528	6	2004	2004	NUM
ajrhss-2283	528	7	)	)	PUNCT
ajrhss-2283	528	8	.	.	PUNCT
ajrhss-2283	529	1	international	international	ADJ
ajrhss-2283	529	2	standards	standard	NOUN
ajrhss-2283	529	3	for	for	ADP
ajrhss-2283	529	4	the	the	DET
ajrhss-2283	529	5	professional	professional	ADJ
ajrhss-2283	529	6	practice	practice	NOUN
ajrhss-2283	529	7	of	of	ADP
ajrhss-2283	529	8	internal	internal	ADJ
ajrhss-2283	529	9	auditing	auditing	NOUN
ajrhss-2283	529	10	.	.	PUNCT
ajrhss-2283	530	1	retrieved	retrieve	VERB
ajrhss-2283	530	2	from	from	ADP
ajrhss-2283	530	3	https://www.thelia.org/?doc_id+1499	https://www.thelia.org/?doc_id+1499	PROPN
ajrhss-2283	530	4	38	38	NUM
ajrhss-2283	530	5	.	.	PUNCT
ajrhss-2283	531	1	javid	javid	PROPN
ajrhss-2283	531	2	,	,	PUNCT
ajrhss-2283	531	3	a.	a.	PROPN
ajrhss-2283	531	4	&	&	CCONJ
ajrhss-2283	531	5	igbal	igbal	PROPN
ajrhss-2283	531	6	,	,	PUNCT
ajrhss-2283	531	7	r.	r.	PROPN
ajrhss-2283	531	8	(	(	PUNCT
ajrhss-2283	531	9	2010	2010	NUM
ajrhss-2283	531	10	)	)	PUNCT
ajrhss-2283	531	11	.	.	PUNCT
ajrhss-2283	532	1	corporate	corporate	ADJ
ajrhss-2283	532	2	governance	governance	NOUN
ajrhss-2283	532	3	in	in	ADP
ajrhss-2283	532	4	pakistan	pakistan	PROPN
ajrhss-2283	532	5	:	:	PUNCT
ajrhss-2283	532	6	corporate	corporate	ADJ
ajrhss-2283	532	7	valuation	valuation	NOUN
ajrhss-2283	532	8	,	,	PUNCT
ajrhss-2283	532	9	ownership	ownership	NOUN
ajrhss-2283	532	10	and	and	CCONJ
ajrhss-2283	532	11	financing	financing	NOUN
ajrhss-2283	532	12	,	,	PUNCT
ajrhss-2283	532	13	pakistan	pakistan	PROPN
ajrhss-2283	532	14	institute	institute	PROPN
ajrhss-2283	532	15	of	of	ADP
ajrhss-2283	532	16	development	development	NOUN
ajrhss-2283	532	17	economics	economic	NOUN
ajrhss-2283	532	18	.	.	PUNCT
ajrhss-2283	533	1	retrieved	retrieve	VERB
ajrhss-2283	533	2	from	from	ADP
ajrhss-2283	533	3	https://www.pide.org.pk	https://www.pide.org.pk	ADV
ajrhss-2283	533	4	.	.	PROPN
ajrhss-2283	534	1	39	39	NUM
ajrhss-2283	534	2	.	.	PUNCT
ajrhss-2283	535	1	jensen	jensen	PROPN
ajrhss-2283	535	2	,	,	PUNCT
ajrhss-2283	535	3	m.	m.	PROPN
ajrhss-2283	535	4	c.	c.	PROPN
ajrhss-2283	535	5	&	&	CCONJ
ajrhss-2283	535	6	meckling	meckling	PROPN
ajrhss-2283	535	7	,	,	PUNCT
ajrhss-2283	535	8	w.	w.	PROPN
ajrhss-2283	535	9	h.	h.	PROPN
ajrhss-2283	535	10	(	(	PUNCT
ajrhss-2283	535	11	1976	1976	NUM
ajrhss-2283	535	12	)	)	PUNCT
ajrhss-2283	535	13	.	.	PUNCT
ajrhss-2283	536	1	theory	theory	NOUN
ajrhss-2283	536	2	of	of	ADP
ajrhss-2283	536	3	the	the	DET
ajrhss-2283	536	4	firm	firm	NOUN
ajrhss-2283	536	5	:	:	PUNCT
ajrhss-2283	536	6	managerial	managerial	ADJ
ajrhss-2283	536	7	behaviour	behaviour	NOUN
ajrhss-2283	536	8	,	,	PUNCT
ajrhss-2283	536	9	agency	agency	NOUN
ajrhss-2283	536	10	costs	cost	NOUN
ajrhss-2283	536	11	and	and	CCONJ
ajrhss-2283	536	12	ownership	ownership	NOUN
ajrhss-2283	536	13	structure	structure	NOUN
ajrhss-2283	536	14	.	.	PUNCT
ajrhss-2283	537	1	journal	journal	NOUN
ajrhss-2283	537	2	of	of	ADP
ajrhss-2283	537	3	financial	financial	ADJ
ajrhss-2283	537	4	economics	economic	NOUN
ajrhss-2283	537	5	,	,	PUNCT
ajrhss-2283	537	6	3(2	3(2	NUM
ajrhss-2283	537	7	)	)	PUNCT
ajrhss-2283	537	8	,	,	PUNCT
ajrhss-2283	537	9	305	305	NUM
ajrhss-2283	537	10	-	-	SYM
ajrhss-2283	537	11	360	360	NUM
ajrhss-2283	537	12	.	.	NUM
ajrhss-2283	537	13	40	40	NUM
ajrhss-2283	537	14	.	.	PUNCT
ajrhss-2283	538	1	khan	khan	PROPN
ajrhss-2283	538	2	,	,	PUNCT
ajrhss-2283	538	3	h.	h.	PROPN
ajrhss-2283	538	4	(	(	PUNCT
ajrhss-2283	538	5	2011	2011	NUM
ajrhss-2283	538	6	)	)	PUNCT
ajrhss-2283	538	7	.	.	PUNCT
ajrhss-2283	539	1	a	a	DET
ajrhss-2283	539	2	literature	literature	NOUN
ajrhss-2283	539	3	review	review	NOUN
ajrhss-2283	539	4	of	of	ADP
ajrhss-2283	539	5	corporate	corporate	ADJ
ajrhss-2283	539	6	governance	governance	NOUN
ajrhss-2283	539	7	.	.	PUNCT
ajrhss-2283	540	1	international	international	ADJ
ajrhss-2283	540	2	conference	conference	NOUN
ajrhss-2283	540	3	of	of	ADP
ajrhss-2283	540	4	ebusiness	ebusiness	NOUN
ajrhss-2283	540	5	,	,	PUNCT
ajrhss-2283	540	6	management	management	NOUN
ajrhss-2283	540	7	and	and	CCONJ
ajrhss-2283	540	8	economics	economic	NOUN
ajrhss-2283	540	9	,	,	PUNCT
ajrhss-2283	540	10	25(2	25(2	NUM
ajrhss-2283	540	11	)	)	PUNCT
ajrhss-2283	540	12	,	,	PUNCT
ajrhss-2283	540	13	1	1	NUM
ajrhss-2283	540	14	-	-	SYM
ajrhss-2283	540	15	5	5	NUM
ajrhss-2283	540	16	.	.	NOUN
ajrhss-2283	540	17	41	41	NUM
ajrhss-2283	540	18	.	.	PUNCT
ajrhss-2283	541	1	kighir	kighir	PROPN
ajrhss-2283	541	2	,	,	PUNCT
ajrhss-2283	541	3	a.	a.	PROPN
ajrhss-2283	541	4	,	,	PUNCT
ajrhss-2283	541	5	omar	omar	PROPN
ajrhss-2283	541	6	,	,	PUNCT
ajrhss-2283	541	7	n.	n.	NOUN
ajrhss-2283	541	8	,	,	PUNCT
ajrhss-2283	541	9	&	&	CCONJ
ajrhss-2283	541	10	mohamed	mohamed	PROPN
ajrhss-2283	541	11	,	,	PUNCT
ajrhss-2283	541	12	n.	n.	PROPN
ajrhss-2283	541	13	(	(	PUNCT
ajrhss-2283	541	14	2013	2013	NUM
ajrhss-2283	541	15	)	)	PUNCT
ajrhss-2283	541	16	.	.	PUNCT
ajrhss-2283	542	1	opportunities	opportunity	NOUN
ajrhss-2283	542	2	,	,	PUNCT
ajrhss-2283	542	3	motivations	motivation	NOUN
ajrhss-2283	542	4	and	and	CCONJ
ajrhss-2283	542	5	approaches	approach	NOUN
ajrhss-2283	542	6	of	of	ADP
ajrhss-2283	542	7	earnings	earning	NOUN
ajrhss-2283	542	8	management	management	NOUN
ajrhss-2283	542	9	:	:	PUNCT
ajrhss-2283	542	10	a	a	DET
ajrhss-2283	542	11	structured	structured	ADJ
ajrhss-2283	542	12	theoretical	theoretical	ADJ
ajrhss-2283	542	13	review	review	NOUN
ajrhss-2283	542	14	of	of	ADP
ajrhss-2283	542	15	the	the	DET
ajrhss-2283	542	16	corporate	corporate	ADJ
ajrhss-2283	542	17	virus	virus	NOUN
ajrhss-2283	542	18	,	,	PUNCT
ajrhss-2283	542	19	international	international	ADJ
ajrhss-2283	542	20	journal	journal	NOUN
ajrhss-2283	542	21	of	of	ADP
ajrhss-2283	542	22	auditing	auditing	NOUN
ajrhss-2283	542	23	technology	technology	NOUN
ajrhss-2283	542	24	,	,	PUNCT
ajrhss-2283	542	25	1(3	1(3	NUM
ajrhss-2283	542	26	-	-	SYM
ajrhss-2283	542	27	4	4	NUM
ajrhss-2283	542	28	)	)	PUNCT
ajrhss-2283	542	29	,	,	PUNCT
ajrhss-2283	542	30	312	312	NUM
ajrhss-2283	542	31	-	-	SYM
ajrhss-2283	542	32	329	329	NUM
ajrhss-2283	542	33	.	.	PUNCT
ajrhss-2283	543	1	42	42	NUM
ajrhss-2283	543	2	.	.	PUNCT
ajrhss-2283	544	1	klein	klein	PROPN
ajrhss-2283	544	2	,	,	PUNCT
ajrhss-2283	544	3	a.	a.	PROPN
ajrhss-2283	544	4	(	(	PUNCT
ajrhss-2283	544	5	2002	2002	NUM
ajrhss-2283	544	6	)	)	PUNCT
ajrhss-2283	544	7	.	.	PUNCT
ajrhss-2283	545	1	audit	audit	NOUN
ajrhss-2283	545	2	committee	committee	PROPN
ajrhss-2283	545	3	,	,	PUNCT
ajrhss-2283	545	4	board	board	NOUN
ajrhss-2283	545	5	of	of	ADP
ajrhss-2283	545	6	directors	director	NOUN
ajrhss-2283	545	7	’	’	PART
ajrhss-2283	545	8	characteristics	characteristic	NOUN
ajrhss-2283	545	9	,	,	PUNCT
ajrhss-2283	545	10	and	and	CCONJ
ajrhss-2283	545	11	earnings	earning	NOUN
ajrhss-2283	545	12	management	management	NOUN
ajrhss-2283	545	13	.	.	PUNCT
ajrhss-2283	546	1	journal	journal	NOUN
ajrhss-2283	546	2	of	of	ADP
ajrhss-2283	546	3	accounting	accounting	NOUN
ajrhss-2283	546	4	and	and	CCONJ
ajrhss-2283	546	5	economics	economic	NOUN
ajrhss-2283	546	6	,	,	PUNCT
ajrhss-2283	546	7	33(3	33(3	NOUN
ajrhss-2283	546	8	)	)	PUNCT
ajrhss-2283	546	9	,	,	PUNCT
ajrhss-2283	546	10	375	375	NUM
ajrhss-2283	546	11	-	-	SYM
ajrhss-2283	546	12	401	401	NUM
ajrhss-2283	546	13	.	.	PUNCT
ajrhss-2283	547	1	43	43	NUM
ajrhss-2283	547	2	.	.	PUNCT
ajrhss-2283	548	1	kothari	kothari	PROPN
ajrhss-2283	548	2	,	,	PUNCT
ajrhss-2283	548	3	s.	s.	PROPN
ajrhss-2283	548	4	(	(	PUNCT
ajrhss-2283	548	5	2001	2001	NUM
ajrhss-2283	548	6	)	)	PUNCT
ajrhss-2283	548	7	.	.	PUNCT
ajrhss-2283	549	1	capital	capital	NOUN
ajrhss-2283	549	2	markets	market	NOUN
ajrhss-2283	549	3	research	research	VERB
ajrhss-2283	549	4	in	in	ADP
ajrhss-2283	549	5	accounting	accounting	NOUN
ajrhss-2283	549	6	.	.	PUNCT
ajrhss-2283	550	1	journal	journal	NOUN
ajrhss-2283	550	2	of	of	ADP
ajrhss-2283	550	3	accounting	accounting	NOUN
ajrhss-2283	550	4	and	and	CCONJ
ajrhss-2283	550	5	economics	economic	NOUN
ajrhss-2283	550	6	,	,	PUNCT
ajrhss-2283	550	7	31(1	31(1	NUM
ajrhss-2283	550	8	)	)	PUNCT
ajrhss-2283	550	9	,	,	PUNCT
ajrhss-2283	550	10	105	105	NUM
ajrhss-2283	550	11	-	-	SYM
ajrhss-2283	550	12	231	231	NUM
ajrhss-2283	550	13	.	.	PUNCT
ajrhss-2283	551	1	44	44	NUM
ajrhss-2283	551	2	.	.	PUNCT
ajrhss-2283	552	1	kothari	kothari	PROPN
ajrhss-2283	552	2	,	,	PUNCT
ajrhss-2283	552	3	s.	s.	PROPN
ajrhss-2283	552	4	,	,	PUNCT
ajrhss-2283	552	5	ramarina	ramarina	NOUN
ajrhss-2283	552	6	,	,	PUNCT
ajrhss-2283	552	7	k.	k.	PROPN
ajrhss-2283	552	8	&	&	CCONJ
ajrhss-2283	552	9	skinner	skinner	PROPN
ajrhss-2283	552	10	,	,	PUNCT
ajrhss-2283	552	11	d.	d.	PROPN
ajrhss-2283	552	12	(	(	PUNCT
ajrhss-2283	552	13	2010	2010	NUM
ajrhss-2283	552	14	)	)	PUNCT
ajrhss-2283	552	15	.	.	PUNCT
ajrhss-2283	553	1	implications	implication	NOUN
ajrhss-2283	553	2	for	for	ADP
ajrhss-2283	553	3	gaap	gaap	NOUN
ajrhss-2283	553	4	from	from	ADP
ajrhss-2283	553	5	an	an	DET
ajrhss-2283	553	6	analysis	analysis	NOUN
ajrhss-2283	553	7	of	of	ADP
ajrhss-2283	553	8	positive	positive	ADJ
ajrhss-2283	553	9	research	research	NOUN
ajrhss-2283	553	10	in	in	ADP
ajrhss-2283	553	11	accounting	accounting	NOUN
ajrhss-2283	553	12	.	.	PUNCT
ajrhss-2283	554	1	journal	journal	NOUN
ajrhss-2283	554	2	of	of	ADP
ajrhss-2283	554	3	accounting	accounting	NOUN
ajrhss-2283	554	4	and	and	CCONJ
ajrhss-2283	554	5	economics	economic	NOUN
ajrhss-2283	554	6	,	,	PUNCT
ajrhss-2283	554	7	50(2	50(2	NUM
ajrhss-2283	554	8	)	)	PUNCT
ajrhss-2283	554	9	,	,	PUNCT
ajrhss-2283	554	10	246	246	NUM
ajrhss-2283	554	11	-	-	SYM
ajrhss-2283	554	12	286	286	NUM
ajrhss-2283	554	13	.	.	PUNCT
ajrhss-2283	555	1	45	45	NUM
ajrhss-2283	555	2	.	.	PUNCT
ajrhss-2283	556	1	kothari	kothari	PROPN
ajrhss-2283	556	2	,	,	PUNCT
ajrhss-2283	556	3	s.	s.	PROPN
ajrhss-2283	556	4	,	,	PUNCT
ajrhss-2283	556	5	sabino	sabino	NOUN
ajrhss-2283	556	6	,	,	PUNCT
ajrhss-2283	556	7	s.	s.	PROPN
ajrhss-2283	556	8	&	&	CCONJ
ajrhss-2283	556	9	zach	zach	PROPN
ajrhss-2283	556	10	,	,	PUNCT
ajrhss-2283	556	11	s.	s.	PROPN
ajrhss-2283	556	12	(	(	PUNCT
ajrhss-2283	556	13	2005	2005	NUM
ajrhss-2283	556	14	)	)	PUNCT
ajrhss-2283	556	15	.	.	PUNCT
ajrhss-2283	557	1	implications	implication	NOUN
ajrhss-2283	557	2	of	of	ADP
ajrhss-2283	557	3	survival	survival	NOUN
ajrhss-2283	557	4	and	and	CCONJ
ajrhss-2283	557	5	data	datum	NOUN
ajrhss-2283	557	6	trimming	trim	VERB
ajrhss-2283	557	7	for	for	ADP
ajrhss-2283	557	8	tests	test	NOUN
ajrhss-2283	557	9	of	of	ADP
ajrhss-2283	557	10	market	market	NOUN
ajrhss-2283	557	11	efficiency	efficiency	NOUN
ajrhss-2283	557	12	.	.	PUNCT
ajrhss-2283	558	1	journal	journal	NOUN
ajrhss-2283	558	2	of	of	ADP
ajrhss-2283	558	3	accounting	accounting	NOUN
ajrhss-2283	558	4	and	and	CCONJ
ajrhss-2283	558	5	economics	economic	NOUN
ajrhss-2283	558	6	,	,	PUNCT
ajrhss-2283	558	7	39(4	39(4	NOUN
ajrhss-2283	558	8	)	)	PUNCT
ajrhss-2283	558	9	,	,	PUNCT
ajrhss-2283	558	10	129	129	NUM
ajrhss-2283	558	11	-	-	SYM
ajrhss-2283	558	12	161	161	NUM
ajrhss-2283	558	13	.	.	PUNCT
ajrhss-2283	559	1	46	46	NUM
ajrhss-2283	559	2	.	.	PUNCT
ajrhss-2283	560	1	kpmg	kpmg	PROPN
ajrhss-2283	560	2	(	(	PUNCT
ajrhss-2283	560	3	2008	2008	NUM
ajrhss-2283	560	4	)	)	PUNCT
ajrhss-2283	560	5	.	.	PUNCT
ajrhss-2283	561	1	audit	audit	NOUN
ajrhss-2283	561	2	quality	quality	NOUN
ajrhss-2283	561	3	.	.	PUNCT
ajrhss-2283	562	1	retrieved	retrieve	VERB
ajrhss-2283	562	2	from	from	ADP
ajrhss-2283	562	3	https://www.kpmg.xom/na/en/issues	https://www.kpmg.xom/na/en/issues	PROPN
ajrhss-2283	562	4	47	47	NUM
ajrhss-2283	562	5	.	.	PUNCT
ajrhss-2283	563	1	ku	ku	PROPN
ajrhss-2283	563	2	,	,	PUNCT
ajrhss-2283	563	3	h.	h.	PROPN
ajrhss-2283	563	4	,	,	PUNCT
ajrhss-2283	563	5	mustapha	mustapha	PROPN
ajrhss-2283	563	6	,	,	PUNCT
ajrhss-2283	563	7	v.m	v.m	PROPN
ajrhss-2283	563	8	.	.	PROPN
ajrhss-2283	563	9	&	&	CCONJ
ajrhss-2283	563	10	goh	goh	PROPN
ajrhss-2283	563	11	,	,	PUNCT
ajrhss-2283	563	12	s.	s.	PROPN
ajrhss-2283	563	13	(	(	PUNCT
ajrhss-2283	563	14	2010	2010	NUM
ajrhss-2283	563	15	)	)	PUNCT
ajrhss-2283	563	16	.	.	PUNCT
ajrhss-2283	564	1	a	a	DET
ajrhss-2283	564	2	literature	literature	NOUN
ajrhss-2283	564	3	review	review	NOUN
ajrhss-2283	564	4	of	of	ADP
ajrhss-2283	564	5	past	past	NOUN
ajrhss-2283	564	6	and	and	CCONJ
ajrhss-2283	564	7	present	present	ADJ
ajrhss-2283	564	8	performance	performance	NOUN
ajrhss-2283	564	9	of	of	ADP
ajrhss-2283	564	10	nigerian	nigerian	ADJ
ajrhss-2283	564	11	manufacturing	manufacturing	NOUN
ajrhss-2283	564	12	sector	sector	NOUN
ajrhss-2283	564	13	.	.	PUNCT
ajrhss-2283	565	1	journal	journal	NOUN
ajrhss-2283	565	2	of	of	ADP
ajrhss-2283	565	3	engineering	engineering	NOUN
ajrhss-2283	565	4	manufacturing	manufacturing	NOUN
ajrhss-2283	565	5	,	,	PUNCT
ajrhss-2283	565	6	224(12	224(12	NUM
ajrhss-2283	565	7	)	)	PUNCT
ajrhss-2283	565	8	,	,	PUNCT
ajrhss-2283	565	9	1894	1894	NUM
ajrhss-2283	565	10	-	-	SYM
ajrhss-2283	565	11	1904	1904	NUM
ajrhss-2283	565	12	.	.	PUNCT
ajrhss-2283	566	1	american	american	PROPN
ajrhss-2283	566	2	journal	journal	PROPN
ajrhss-2283	566	3	of	of	ADP
ajrhss-2283	566	4	research	research	NOUN
ajrhss-2283	566	5	in	in	ADP
ajrhss-2283	566	6	humanities	humanity	NOUN
ajrhss-2283	566	7	and	and	CCONJ
ajrhss-2283	566	8	social	social	ADJ
ajrhss-2283	566	9	sciences	science	NOUN
ajrhss-2283	566	10	volume	volume	NOUN
ajrhss-2283	566	11	26	26	NUM
ajrhss-2283	566	12	july	july	PROPN
ajrhss-2283	566	13	2024	2024	NUM
ajrhss-2283	566	14	p	p	NOUN
ajrhss-2283	566	15	a	a	PRON
ajrhss-2283	566	16	g	g	NOUN
ajrhss-2283	566	17	e	e	NOUN
ajrhss-2283	567	1	|	|	ADV
ajrhss-2283	567	2	93	93	NUM
ajrhss-2283	567	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2283	567	4	48	48	NUM
ajrhss-2283	567	5	.	.	PUNCT
ajrhss-2283	568	1	leuz	leuz	NOUN
ajrhss-2283	568	2	,	,	PUNCT
ajrhss-2283	568	3	c.	c.	PROPN
ajrhss-2283	568	4	,	,	PUNCT
ajrhss-2283	568	5	nanda	nanda	PROPN
ajrhss-2283	568	6	,	,	PUNCT
ajrhss-2283	568	7	d.	d.	PROPN
ajrhss-2283	568	8	&	&	CCONJ
ajrhss-2283	568	9	wysocki	wysocki	PROPN
ajrhss-2283	568	10	,	,	PUNCT
ajrhss-2283	568	11	f.	f.	PROPN
ajrhss-2283	568	12	(	(	PUNCT
ajrhss-2283	568	13	2003	2003	NUM
ajrhss-2283	568	14	)	)	PUNCT
ajrhss-2283	568	15	.	.	PUNCT
ajrhss-2283	569	1	earnings	earning	NOUN
ajrhss-2283	569	2	management	management	NOUN
ajrhss-2283	569	3	and	and	CCONJ
ajrhss-2283	569	4	investor	investor	NOUN
ajrhss-2283	569	5	protection	protection	NOUN
ajrhss-2283	569	6	:	:	PUNCT
ajrhss-2283	569	7	an	an	DET
ajrhss-2283	569	8	international	international	ADJ
ajrhss-2283	569	9	comparison	comparison	NOUN
ajrhss-2283	569	10	.	.	PUNCT
ajrhss-2283	570	1	journal	journal	NOUN
ajrhss-2283	570	2	of	of	ADP
ajrhss-2283	570	3	financial	financial	ADJ
ajrhss-2283	570	4	economics	economic	NOUN
ajrhss-2283	570	5	,	,	PUNCT
ajrhss-2283	570	6	69(12	69(12	NOUN
ajrhss-2283	570	7	)	)	PUNCT
ajrhss-2283	570	8	,	,	PUNCT
ajrhss-2283	570	9	505	505	NUM
ajrhss-2283	570	10	-	-	SYM
ajrhss-2283	570	11	527	527	NUM
ajrhss-2283	570	12	.	.	PUNCT
ajrhss-2283	570	13	49	49	NUM
ajrhss-2283	570	14	.	.	PUNCT
ajrhss-2283	571	1	lin	lin	PROPN
ajrhss-2283	571	2	,	,	PUNCT
ajrhss-2283	571	3	j.w	j.w	PROPN
ajrhss-2283	571	4	.	.	PROPN
ajrhss-2283	571	5	&	&	CCONJ
ajrhss-2283	571	6	hwang	hwang	PROPN
ajrhss-2283	571	7	,	,	PUNCT
ajrhss-2283	571	8	m.i	m.i	PROPN
ajrhss-2283	571	9	.	.	PROPN
ajrhss-2283	571	10	(	(	PUNCT
ajrhss-2283	571	11	2010	2010	NUM
ajrhss-2283	571	12	)	)	PUNCT
ajrhss-2283	571	13	.	.	PUNCT
ajrhss-2283	572	1	audit	audit	NOUN
ajrhss-2283	572	2	quality	quality	NOUN
ajrhss-2283	572	3	corporate	corporate	ADJ
ajrhss-2283	572	4	governance	governance	NOUN
ajrhss-2283	572	5	and	and	CCONJ
ajrhss-2283	572	6	earnings	earning	NOUN
ajrhss-2283	572	7	management	management	NOUN
ajrhss-2283	572	8	:	:	PUNCT
ajrhss-2283	572	9	a	a	DET
ajrhss-2283	572	10	meta	meta	ADJ
ajrhss-2283	572	11	-	-	PUNCT
ajrhss-2283	572	12	analysis	analysis	NOUN
ajrhss-2283	572	13	.	.	PUNCT
ajrhss-2283	573	1	international	international	ADJ
ajrhss-2283	573	2	journal	journal	NOUN
ajrhss-2283	573	3	of	of	ADP
ajrhss-2283	573	4	auditing	auditing	NOUN
ajrhss-2283	573	5	,	,	PUNCT
ajrhss-2283	573	6	14(1	14(1	NUM
ajrhss-2283	573	7	)	)	PUNCT
ajrhss-2283	573	8	,	,	PUNCT
ajrhss-2283	573	9	57	57	NUM
ajrhss-2283	573	10	-	-	SYM
ajrhss-2283	573	11	77	77	NUM
ajrhss-2283	573	12	.	.	PUNCT
ajrhss-2283	574	1	50	50	NUM
ajrhss-2283	574	2	.	.	PUNCT
ajrhss-2283	574	3	lyimo	lyimo	ADJ
ajrhss-2283	574	4	,	,	PUNCT
ajrhss-2283	574	5	g.	g.	PROPN
ajrhss-2283	574	6	d.	d.	PROPN
ajrhss-2283	574	7	(	(	PUNCT
ajrhss-2283	574	8	2014	2014	NUM
ajrhss-2283	574	9	)	)	PUNCT
ajrhss-2283	574	10	.	.	PUNCT
ajrhss-2283	575	1	assessing	assess	VERB
ajrhss-2283	575	2	the	the	DET
ajrhss-2283	575	3	measures	measure	NOUN
ajrhss-2283	575	4	of	of	ADP
ajrhss-2283	575	5	quality	quality	NOUN
ajrhss-2283	575	6	of	of	ADP
ajrhss-2283	575	7	earnings	earning	NOUN
ajrhss-2283	575	8	:	:	PUNCT
ajrhss-2283	575	9	evidence	evidence	NOUN
ajrhss-2283	575	10	from	from	ADP
ajrhss-2283	575	11	india	india	PROPN
ajrhss-2283	575	12	.	.	PUNCT
ajrhss-2283	576	1	european	european	PROPN
ajrhss-2283	576	2	journal	journal	PROPN
ajrhss-2283	576	3	of	of	ADP
ajrhss-2283	576	4	accounting	accounting	NOUN
ajrhss-2283	576	5	and	and	CCONJ
ajrhss-2283	576	6	finance	finance	NOUN
ajrhss-2283	576	7	research	research	NOUN
ajrhss-2283	576	8	,	,	PUNCT
ajrhss-2283	576	9	2(6	2(6	NUM
ajrhss-2283	576	10	)	)	PUNCT
ajrhss-2283	576	11	,	,	PUNCT
ajrhss-2283	576	12	17	17	NUM
ajrhss-2283	576	13	-	-	SYM
ajrhss-2283	576	14	28	28	NUM
ajrhss-2283	576	15	.	.	PUNCT
ajrhss-2283	577	1	51	51	NUM
ajrhss-2283	577	2	.	.	PUNCT
ajrhss-2283	577	3	maradi	maradi	NOUN
ajrhss-2283	577	4	,	,	PUNCT
ajrhss-2283	577	5	m.	m.	NOUN
ajrhss-2283	577	6	&	&	CCONJ
ajrhss-2283	577	7	dasar	dasar	PROPN
ajrhss-2283	577	8	,	,	PUNCT
ajrhss-2283	577	9	p.	p.	NOUN
ajrhss-2283	577	10	(	(	PUNCT
ajrhss-2283	577	11	2014	2014	NUM
ajrhss-2283	577	12	)	)	PUNCT
ajrhss-2283	577	13	.	.	PUNCT
ajrhss-2283	578	1	an	an	DET
ajrhss-2283	578	2	analysis	analysis	NOUN
ajrhss-2283	578	3	of	of	ADP
ajrhss-2283	578	4	corporate	corporate	ADJ
ajrhss-2283	578	5	governance	governance	NOUN
ajrhss-2283	578	6	issues	issue	NOUN
ajrhss-2283	578	7	in	in	ADP
ajrhss-2283	578	8	the	the	DET
ajrhss-2283	578	9	indian	indian	ADJ
ajrhss-2283	578	10	context	context	NOUN
ajrhss-2283	578	11	:	:	PUNCT
ajrhss-2283	578	12	challenges	challenge	NOUN
ajrhss-2283	578	13	and	and	CCONJ
ajrhss-2283	578	14	prospects	prospect	NOUN
ajrhss-2283	578	15	.	.	PUNCT
ajrhss-2283	579	1	international	international	ADJ
ajrhss-2283	579	2	journal	journal	PROPN
ajrhss-2283	579	3	of	of	ADP
ajrhss-2283	579	4	management	management	NOUN
ajrhss-2283	579	5	research	research	NOUN
ajrhss-2283	579	6	,	,	PUNCT
ajrhss-2283	579	7	2(3	2(3	NUM
ajrhss-2283	579	8	)	)	PUNCT
ajrhss-2283	579	9	,	,	PUNCT
ajrhss-2283	579	10	8	8	NUM
ajrhss-2283	579	11	-	-	SYM
ajrhss-2283	579	12	17	17	NUM
ajrhss-2283	579	13	.	.	PUNCT
ajrhss-2283	579	14	52	52	NUM
ajrhss-2283	579	15	.	.	PUNCT
ajrhss-2283	580	1	mayes	mayes	PROPN
ajrhss-2283	580	2	,	,	PUNCT
ajrhss-2283	580	3	g.	g.	PROPN
ajrhss-2283	580	4	,	,	PUNCT
ajrhss-2283	580	5	halme	halme	PROPN
ajrhss-2283	580	6	,	,	PUNCT
ajrhss-2283	580	7	d.	d.	PROPN
ajrhss-2283	580	8	&	&	CCONJ
ajrhss-2283	580	9	aarno	aarno	PROPN
ajrhss-2283	580	10	,	,	PUNCT
ajrhss-2283	580	11	l.	l.	PROPN
ajrhss-2283	580	12	(	(	PUNCT
ajrhss-2283	580	13	2001	2001	NUM
ajrhss-2283	580	14	)	)	PUNCT
ajrhss-2283	580	15	.	.	PUNCT
ajrhss-2283	581	1	improving	improve	VERB
ajrhss-2283	581	2	banking	banking	NOUN
ajrhss-2283	581	3	suspension	suspension	NOUN
ajrhss-2283	581	4	,	,	PUNCT
ajrhss-2283	581	5	new	new	PROPN
ajrhss-2283	581	6	york	york	PROPN
ajrhss-2283	581	7	.	.	PUNCT
ajrhss-2283	582	1	palgrave	palgrave	PROPN
ajrhss-2283	582	2	macmillan	macmillan	PROPN
ajrhss-2283	582	3	.	.	PUNCT
ajrhss-2283	583	1	53	53	NUM
ajrhss-2283	583	2	.	.	PUNCT
ajrhss-2283	584	1	mcgrath	mcgrath	PROPN
ajrhss-2283	584	2	,	,	PUNCT
ajrhss-2283	584	3	s.	s.	PROPN
ajrhss-2283	584	4	a.	a.	PROPN
ajrhss-2283	584	5	,	,	PUNCT
ajrhss-2283	584	6	siegel	siegel	PROPN
ajrhss-2283	584	7	,	,	PUNCT
ajrhss-2283	584	8	t.	t.	PROPN
ajrhss-2283	584	9	w.	w.	PROPN
ajrhss-2283	584	10	,	,	PUNCT
ajrhss-2283	584	11	dunfee	dunfee	PROPN
ajrhss-2283	584	12	,	,	PUNCT
ajrhss-2283	584	13	a.	a.	PROPN
ajrhss-2283	584	14	s.	s.	PROPN
ajrhss-2283	584	15	,	,	PUNCT
ajrhss-2283	584	16	glazer	glazer	PROPN
ajrhss-2283	584	17	,	,	PUNCT
ajrhss-2283	584	18	&	&	CCONJ
ajrhss-2283	584	19	jaenicke	jaenicke	PROPN
ajrhss-2283	584	20	,	,	PUNCT
ajrhss-2283	584	21	(	(	PUNCT
ajrhss-2283	584	22	2001	2001	NUM
ajrhss-2283	584	23	)	)	PUNCT
ajrhss-2283	584	24	.	.	PUNCT
ajrhss-2283	585	1	a	a	DET
ajrhss-2283	585	2	framework	framework	NOUN
ajrhss-2283	585	3	for	for	ADP
ajrhss-2283	585	4	auditor	auditor	NOUN
ajrhss-2283	585	5	independence	independence	NOUN
ajrhss-2283	585	6	”	"	PUNCT
ajrhss-2283	585	7	journal	journal	NOUN
ajrhss-2283	585	8	of	of	ADP
ajrhss-2283	585	9	accountancy	accountancy	NOUN
ajrhss-2283	585	10	.	.	PUNCT
ajrhss-2283	586	1	191	191	NUM
ajrhss-2283	586	2	(	(	PUNCT
ajrhss-2283	586	3	1	1	NUM
ajrhss-2283	586	4	)	)	PUNCT
ajrhss-2283	586	5	,	,	PUNCT
ajrhss-2283	586	6	39	39	NUM
ajrhss-2283	586	7	-	-	SYM
ajrhss-2283	586	8	42	42	NUM
ajrhss-2283	586	9	.	.	PUNCT
ajrhss-2283	587	1	54	54	NUM
ajrhss-2283	587	2	.	.	PUNCT
ajrhss-2283	588	1	oecd	oecd	PROPN
ajrhss-2283	588	2	(	(	PUNCT
ajrhss-2283	588	3	2004	2004	NUM
ajrhss-2283	588	4	)	)	PUNCT
ajrhss-2283	588	5	.	.	PUNCT
ajrhss-2283	589	1	organization	organization	NOUN
ajrhss-2283	589	2	for	for	ADP
ajrhss-2283	589	3	economic	economic	ADJ
ajrhss-2283	589	4	co	co	NOUN
ajrhss-2283	589	5	-	-	NOUN
ajrhss-2283	589	6	operation	operation	NOUN
ajrhss-2283	589	7	and	and	CCONJ
ajrhss-2283	589	8	development	development	NOUN
ajrhss-2283	589	9	principles	principle	NOUN
ajrhss-2283	589	10	of	of	ADP
ajrhss-2283	589	11	corporate	corporate	ADJ
ajrhss-2283	589	12	governance	governance	NOUN
ajrhss-2283	589	13	.	.	PUNCT
ajrhss-2283	590	1	retrieved	retrieve	VERB
ajrhss-2283	590	2	from	from	ADP
ajrhss-2283	590	3	https	https	NOUN
ajrhss-2283	590	4	:	:	PUNCT
ajrhss-2283	591	1	oecd.org/daf/ca/corportegovernanceprinciples/31557724.pdf	oecd.org/daf/ca/corportegovernanceprinciples/31557724.pdf	PROPN
ajrhss-2283	591	2	.	.	PROPN
ajrhss-2283	591	3	55	55	NUM
ajrhss-2283	591	4	.	.	PUNCT
ajrhss-2283	592	1	olorunfemi	olorunfemi	PROPN
ajrhss-2283	592	2	,	,	PUNCT
ajrhss-2283	592	3	m.s	m.s	PROPN
ajrhss-2283	592	4	.	.	PROPN
ajrhss-2283	592	5	,	,	PUNCT
ajrhss-2283	592	6	tomola	tomola	PROPN
ajrhss-2283	592	7	,	,	PUNCT
ajrhss-2283	592	8	m.o	m.o	PROPN
ajrhss-2283	592	9	.	.	PROPN
ajrhss-2283	592	10	,	,	PUNCT
ajrhss-2283	592	11	adekunjo	adekunjo	PROPN
ajrhss-2283	592	12	,	,	PUNCT
ajrhss-2283	592	13	f.o	f.o	PROPN
ajrhss-2283	592	14	.	.	PROPN
ajrhss-2283	592	15	&	&	CCONJ
ajrhss-2283	592	16	ogunleye	ogunleye	PROPN
ajrhss-2283	592	17	,	,	PUNCT
ajrhss-2283	592	18	e.o	e.o	PROPN
ajrhss-2283	592	19	.	.	PROPN
ajrhss-2283	592	20	(	(	PUNCT
ajrhss-2283	592	21	2013	2013	NUM
ajrhss-2283	592	22	)	)	PUNCT
ajrhss-2283	592	23	.	.	PUNCT
ajrhss-2283	593	1	manufacturing	manufacturing	NOUN
ajrhss-2283	593	2	performance	performance	NOUN
ajrhss-2283	593	3	in	in	ADP
ajrhss-2283	593	4	nigeria	nigeria	PROPN
ajrhss-2283	593	5	:	:	PUNCT
ajrhss-2283	593	6	implication	implication	NOUN
ajrhss-2283	593	7	for	for	ADP
ajrhss-2283	593	8	sustainable	sustainable	ADJ
ajrhss-2283	593	9	development	development	NOUN
ajrhss-2283	593	10	.	.	PUNCT
ajrhss-2283	594	1	asian	asian	ADJ
ajrhss-2283	594	2	economic	economic	ADJ
ajrhss-2283	594	3	and	and	CCONJ
ajrhss-2283	594	4	financial	financial	ADJ
ajrhss-2283	594	5	review	review	NOUN
ajrhss-2283	594	6	,	,	PUNCT
ajrhss-2283	594	7	3(9	3(9	NUM
ajrhss-2283	594	8	)	)	PUNCT
ajrhss-2283	594	9	,	,	PUNCT
ajrhss-2283	594	10	1195	1195	NUM
ajrhss-2283	594	11	-	-	SYM
ajrhss-2283	594	12	1213	1213	NUM
ajrhss-2283	594	13	.	.	PUNCT
ajrhss-2283	595	1	56	56	NUM
ajrhss-2283	595	2	.	.	X
ajrhss-2283	595	3	okolie	okolie	PROPN
ajrhss-2283	595	4	,	,	PUNCT
ajrhss-2283	595	5	o.	o.	PROPN
ajrhss-2283	595	6	a.	a.	PROPN
ajrhss-2283	595	7	&	&	CCONJ
ajrhss-2283	595	8	izedommi	izedommi	PROPN
ajrhss-2283	595	9	,	,	PUNCT
ajrhss-2283	595	10	f.	f.	PROPN
ajrhss-2283	595	11	(	(	PUNCT
ajrhss-2283	595	12	2014	2014	NUM
ajrhss-2283	595	13	)	)	PUNCT
ajrhss-2283	595	14	.	.	PUNCT
ajrhss-2283	596	1	the	the	DET
ajrhss-2283	596	2	impact	impact	NOUN
ajrhss-2283	596	3	of	of	ADP
ajrhss-2283	596	4	audit	audit	NOUN
ajrhss-2283	596	5	quality	quality	NOUN
ajrhss-2283	596	6	on	on	ADP
ajrhss-2283	596	7	the	the	DET
ajrhss-2283	596	8	share	share	NOUN
ajrhss-2283	596	9	prices	price	NOUN
ajrhss-2283	596	10	of	of	ADP
ajrhss-2283	596	11	quoted	quote	VERB
ajrhss-2283	596	12	companies	company	NOUN
ajrhss-2283	596	13	in	in	ADP
ajrhss-2283	596	14	nigeria	nigeria	PROPN
ajrhss-2283	596	15	.	.	PUNCT
ajrhss-2283	597	1	research	research	NOUN
ajrhss-2283	597	2	journal	journal	PROPN
ajrhss-2283	597	3	of	of	ADP
ajrhss-2283	597	4	finance	finance	NOUN
ajrhss-2283	597	5	and	and	CCONJ
ajrhss-2283	597	6	accounting	accounting	NOUN
ajrhss-2283	597	7	,	,	PUNCT
ajrhss-2283	597	8	5(8	5(8	NUM
ajrhss-2283	597	9	)	)	PUNCT
ajrhss-2283	597	10	,	,	PUNCT
ajrhss-2283	597	11	150	150	NUM
ajrhss-2283	597	12	-	-	SYM
ajrhss-2283	597	13	166	166	NUM
ajrhss-2283	597	14	.	.	PUNCT
ajrhss-2283	597	15	57	57	NUM
ajrhss-2283	597	16	.	.	PUNCT
ajrhss-2283	598	1	okoye	okoye	PROPN
ajrhss-2283	598	2	,	,	PUNCT
ajrhss-2283	598	3	e.	e.	PROPN
ajrhss-2283	598	4	i.	i.	PROPN
ajrhss-2283	598	5	okaro	okaro	PROPN
ajrhss-2283	598	6	,	,	PUNCT
ajrhss-2283	598	7	s.	s.	PROPN
ajrhss-2283	598	8	c.	c.	PROPN
ajrhss-2283	598	9	&	&	CCONJ
ajrhss-2283	598	10	okafor	okafor	PROPN
ajrhss-2283	598	11	,	,	PUNCT
ajrhss-2283	598	12	g.	g.	PROPN
ajrhss-2283	598	13	o	o	PROPN
ajrhss-2283	598	14	(	(	PUNCT
ajrhss-2283	598	15	2015	2015	NUM
ajrhss-2283	598	16	)	)	PUNCT
ajrhss-2283	598	17	.	.	PUNCT
ajrhss-2283	599	1	corporate	corporate	ADJ
ajrhss-2283	599	2	governance	governance	NOUN
ajrhss-2283	599	3	and	and	CCONJ
ajrhss-2283	599	4	audit	audit	NOUN
ajrhss-2283	599	5	quality	quality	NOUN
ajrhss-2283	599	6	,	,	PUNCT
ajrhss-2283	599	7	ist	ist	ADJ
ajrhss-2283	599	8	academic	academic	ADJ
ajrhss-2283	599	9	conference	conference	NOUN
ajrhss-2283	599	10	of	of	ADP
ajrhss-2283	599	11	accounting	accounting	NOUN
ajrhss-2283	599	12	and	and	CCONJ
ajrhss-2283	599	13	finance	finance	NOUN
ajrhss-2283	599	14	,	,	PUNCT
ajrhss-2283	599	15	conference	conference	NOUN
ajrhss-2283	599	16	proceeding	proceeding	NOUN
ajrhss-2283	599	17	,	,	PUNCT
ajrhss-2283	599	18	1(0	1(0	NUM
ajrhss-2283	599	19	)	)	PUNCT
ajrhss-2283	599	20	,	,	PUNCT
ajrhss-2283	599	21	85	85	NUM
ajrhss-2283	599	22	-	-	SYM
ajrhss-2283	599	23	121	121	NUM
ajrhss-2283	599	24	.	.	PUNCT
ajrhss-2283	600	1	58	58	NUM
ajrhss-2283	600	2	.	.	PUNCT
ajrhss-2283	601	1	olagunju	olagunju	PROPN
ajrhss-2283	601	2	,	,	PUNCT
ajrhss-2283	601	3	a.	a.	NOUN
ajrhss-2283	601	4	(	(	PUNCT
ajrhss-2283	601	5	2011	2011	NUM
ajrhss-2283	601	6	)	)	PUNCT
ajrhss-2283	601	7	.	.	PUNCT
ajrhss-2283	602	1	an	an	DET
ajrhss-2283	602	2	empirical	empirical	ADJ
ajrhss-2283	602	3	analysis	analysis	NOUN
ajrhss-2283	602	4	of	of	ADP
ajrhss-2283	602	5	the	the	DET
ajrhss-2283	602	6	impact	impact	NOUN
ajrhss-2283	602	7	of	of	ADP
ajrhss-2283	602	8	auditors	auditor	NOUN
ajrhss-2283	602	9	’	’	PART
ajrhss-2283	602	10	independence	independence	NOUN
ajrhss-2283	602	11	on	on	ADP
ajrhss-2283	602	12	the	the	DET
ajrhss-2283	602	13	credibility	credibility	NOUN
ajrhss-2283	602	14	of	of	ADP
ajrhss-2283	602	15	financial	financial	ADJ
ajrhss-2283	602	16	statement	statement	NOUN
ajrhss-2283	602	17	in	in	ADP
ajrhss-2283	602	18	nigeria	nigeria	PROPN
ajrhss-2283	602	19	.	.	PUNCT
ajrhss-2283	603	1	research	research	NOUN
ajrhss-2283	603	2	journal	journal	PROPN
ajrhss-2283	603	3	of	of	ADP
ajrhss-2283	603	4	finance	finance	NOUN
ajrhss-2283	603	5	and	and	CCONJ
ajrhss-2283	603	6	accounting	accounting	NOUN
ajrhss-2283	603	7	,	,	PUNCT
ajrhss-2283	603	8	2(3	2(3	NUM
ajrhss-2283	603	9	)	)	PUNCT
ajrhss-2283	603	10	,	,	PUNCT
ajrhss-2283	603	11	82	82	NUM
ajrhss-2283	603	12	-	-	SYM
ajrhss-2283	603	13	98	98	NUM
ajrhss-2283	603	14	.	.	PUNCT
ajrhss-2283	604	1	59	59	NUM
ajrhss-2283	604	2	.	.	PUNCT
ajrhss-2283	605	1	olowookere	olowookere	ADV
ajrhss-2283	605	2	,	,	PUNCT
ajrhss-2283	605	3	k.	k.	PROPN
ajrhss-2283	605	4	j.	j.	PROPN
ajrhss-2283	605	5	&	&	CCONJ
ajrhss-2283	605	6	inneh	inneh	PROPN
ajrhss-2283	605	7	,	,	PUNCT
ajrhss-2283	605	8	e.	e.	PROPN
ajrhss-2283	605	9	g.	g.	PROPN
ajrhss-2283	605	10	(	(	PUNCT
ajrhss-2283	605	11	2016	2016	NUM
ajrhss-2283	605	12	)	)	PUNCT
ajrhss-2283	605	13	.	.	PUNCT
ajrhss-2283	606	1	determinants	determinant	NOUN
ajrhss-2283	606	2	of	of	ADP
ajrhss-2283	606	3	external	external	ADJ
ajrhss-2283	606	4	auditors	auditor	NOUN
ajrhss-2283	606	5	’	’	PART
ajrhss-2283	606	6	choice	choice	NOUN
ajrhss-2283	606	7	in	in	ADP
ajrhss-2283	606	8	nigerian	nigerian	ADJ
ajrhss-2283	606	9	quoted	quote	VERB
ajrhss-2283	606	10	manufacturing	manufacturing	NOUN
ajrhss-2283	606	11	companies	company	NOUN
ajrhss-2283	606	12	.	.	PUNCT
ajrhss-2283	607	1	kuwait	kuwait	PROPN
ajrhss-2283	607	2	chapter	chapter	PROPN
ajrhss-2283	607	3	of	of	ADP
ajrhss-2283	607	4	arabian	arabian	ADJ
ajrhss-2283	607	5	journal	journal	PROPN
ajrhss-2283	607	6	of	of	ADP
ajrhss-2283	607	7	business	business	NOUN
ajrhss-2283	607	8	and	and	CCONJ
ajrhss-2283	607	9	management	management	NOUN
ajrhss-2283	607	10	review	review	NOUN
ajrhss-2283	607	11	,	,	PUNCT
ajrhss-2283	607	12	5(9	5(9	NUM
ajrhss-2283	607	13	)	)	PUNCT
ajrhss-2283	607	14	,	,	PUNCT
ajrhss-2283	607	15	10	10	NUM
ajrhss-2283	607	16	.	.	PUNCT
ajrhss-2283	607	17	60	60	NUM
ajrhss-2283	607	18	.	.	PUNCT
ajrhss-2283	608	1	oman	oman	PROPN
ajrhss-2283	608	2	,	,	PUNCT
ajrhss-2283	608	3	c.	c.	PROPN
ajrhss-2283	608	4	,	,	PUNCT
ajrhss-2283	608	5	fries	fry	NOUN
ajrhss-2283	608	6	,	,	PUNCT
ajrhss-2283	608	7	s.	s.	PROPN
ajrhss-2283	608	8	&	&	CCONJ
ajrhss-2283	608	9	buiter	buiter	PROPN
ajrhss-2283	608	10	,	,	PUNCT
ajrhss-2283	608	11	w.	w.	PROPN
ajrhss-2283	608	12	(	(	PUNCT
ajrhss-2283	608	13	2003	2003	NUM
ajrhss-2283	608	14	)	)	PUNCT
ajrhss-2283	608	15	.	.	PUNCT
ajrhss-2283	609	1	corporate	corporate	ADJ
ajrhss-2283	609	2	governance	governance	NOUN
ajrhss-2283	609	3	in	in	ADP
ajrhss-2283	609	4	developing	develop	VERB
ajrhss-2283	609	5	,	,	PUNCT
ajrhss-2283	609	6	transition	transition	NOUN
ajrhss-2283	609	7	and	and	CCONJ
ajrhss-2283	609	8	emerging	emerge	VERB
ajrhss-2283	609	9	market	market	NOUN
ajrhss-2283	609	10	economics	economic	NOUN
ajrhss-2283	609	11	.	.	PUNCT
ajrhss-2283	610	1	policy	policy	NOUN
ajrhss-2283	610	2	brief	brief	NOUN
ajrhss-2283	610	3	,	,	PUNCT
ajrhss-2283	610	4	no	no	INTJ
ajrhss-2283	610	5	.	.	NOUN
ajrhss-2283	610	6	23	23	NUM
ajrhss-2283	610	7	,	,	PUNCT
ajrhss-2283	610	8	oecd	oecd	PROPN
ajrhss-2283	610	9	development	development	PROPN
ajrhss-2283	610	10	centre	centre	PROPN
ajrhss-2283	610	11	.	.	PUNCT
ajrhss-2283	611	1	61	61	NUM
ajrhss-2283	611	2	.	.	PUNCT
ajrhss-2283	612	1	omar	omar	PROPN
ajrhss-2283	612	2	,	,	PUNCT
ajrhss-2283	612	3	n.	n.	PROPN
ajrhss-2283	612	4	,	,	PUNCT
ajrhss-2283	612	5	rahman	rahman	PROPN
ajrhss-2283	612	6	,	,	PUNCT
ajrhss-2283	612	7	r.	r.	PROPN
ajrhss-2283	612	8	a.	a.	PROPN
ajrhss-2283	612	9	,	,	PUNCT
ajrhss-2283	612	10	danbatta	danbatta	PROPN
ajrhss-2283	612	11	,	,	PUNCT
ajrhss-2283	612	12	b.	b.	PROPN
ajrhss-2283	612	13	l.	l.	PROPN
ajrhss-2283	612	14	,	,	PUNCT
ajrhss-2283	612	15	&	&	CCONJ
ajrhss-2283	612	16	sulaiman	sulaiman	PROPN
ajrhss-2283	612	17	,	,	PUNCT
ajrhss-2283	612	18	s.	s.	PROPN
ajrhss-2283	612	19	(	(	PUNCT
ajrhss-2283	612	20	2014	2014	NUM
ajrhss-2283	612	21	)	)	PUNCT
ajrhss-2283	612	22	.	.	PUNCT
ajrhss-2283	613	1	management	management	NOUN
ajrhss-2283	613	2	disclosure	disclosure	NOUN
ajrhss-2283	613	3	and	and	CCONJ
ajrhss-2283	613	4	earnings	earning	NOUN
ajrhss-2283	613	5	management	management	NOUN
ajrhss-2283	613	6	practices	practice	NOUN
ajrhss-2283	613	7	in	in	ADP
ajrhss-2283	613	8	reducing	reduce	VERB
ajrhss-2283	613	9	the	the	DET
ajrhss-2283	613	10	implication	implication	NOUN
ajrhss-2283	613	11	risk	risk	NOUN
ajrhss-2283	613	12	,	,	PUNCT
ajrhss-2283	613	13	procedia	procedia	NOUN
ajrhss-2283	613	14	social	social	ADJ
ajrhss-2283	613	15	and	and	CCONJ
ajrhss-2283	613	16	behavioral	behavioral	ADJ
ajrhss-2283	613	17	sciences	science	NOUN
ajrhss-2283	613	18	,	,	PUNCT
ajrhss-2283	613	19	(	(	PUNCT
ajrhss-2283	613	20	1)45	1)45	NUM
ajrhss-2283	613	21	,	,	PUNCT
ajrhss-2283	613	22	88	88	NUM
ajrhss-2283	613	23	-	-	SYM
ajrhss-2283	613	24	9	9	NUM
ajrhss-2283	613	25	62	62	NUM
ajrhss-2283	613	26	.	.	PUNCT
ajrhss-2283	614	1	pfeffer	pfeffer	PROPN
ajrhss-2283	614	2	,	,	PUNCT
ajrhss-2283	614	3	j.	j.	PROPN
ajrhss-2283	614	4	&	&	CCONJ
ajrhss-2283	614	5	salancik	salancik	PROPN
ajrhss-2283	614	6	,	,	PUNCT
ajrhss-2283	614	7	g.r	g.r	PROPN
ajrhss-2283	614	8	.	.	PUNCT
ajrhss-2283	614	9	(	(	PUNCT
ajrhss-2283	614	10	1978	1978	NUM
ajrhss-2283	614	11	)	)	PUNCT
ajrhss-2283	614	12	.	.	PUNCT
ajrhss-2283	615	1	the	the	DET
ajrhss-2283	615	2	external	external	ADJ
ajrhss-2283	615	3	control	control	NOUN
ajrhss-2283	615	4	of	of	ADP
ajrhss-2283	615	5	organizations	organization	NOUN
ajrhss-2283	615	6	:	:	PUNCT
ajrhss-2283	615	7	a	a	DET
ajrhss-2283	615	8	resource	resource	NOUN
ajrhss-2283	615	9	dependence	dependence	NOUN
ajrhss-2283	615	10	perspective	perspective	NOUN
ajrhss-2283	615	11	.	.	PUNCT
ajrhss-2283	616	1	harper	harper	NOUN
ajrhss-2283	616	2	and	and	CCONJ
ajrhss-2283	616	3	row	row	NOUN
ajrhss-2283	616	4	:	:	PUNCT
ajrhss-2283	616	5	new	new	PROPN
ajrhss-2283	616	6	york	york	PROPN
ajrhss-2283	616	7	,	,	PUNCT
ajrhss-2283	616	8	ny	ny	PROPN
ajrhss-2283	616	9	.	.	PROPN
ajrhss-2283	616	10	63	63	NUM
ajrhss-2283	616	11	.	.	PUNCT
ajrhss-2283	617	1	pfeffer	pfeffer	PROPN
ajrhss-2283	617	2	,	,	PUNCT
ajrhss-2283	617	3	j.	j.	PROPN
ajrhss-2283	617	4	(	(	PUNCT
ajrhss-2283	617	5	1972	1972	NUM
ajrhss-2283	617	6	)	)	PUNCT
ajrhss-2283	617	7	.	.	PUNCT
ajrhss-2283	618	1	interorganizational	interorganizational	ADJ
ajrhss-2283	618	2	influence	influence	NOUN
ajrhss-2283	618	3	and	and	CCONJ
ajrhss-2283	618	4	managerial	managerial	ADJ
ajrhss-2283	618	5	attitudes	attitude	NOUN
ajrhss-2283	618	6	.	.	PUNCT
ajrhss-2283	619	1	academy	academy	PROPN
ajrhss-2283	619	2	of	of	ADP
ajrhss-2283	619	3	management	management	PROPN
ajrhss-2283	619	4	journal	journal	PROPN
ajrhss-2283	619	5	(	(	PUNCT
ajrhss-2283	619	6	pre-1986	pre-1986	NOUN
ajrhss-2283	619	7	)	)	PUNCT
ajrhss-2283	619	8	,	,	PUNCT
ajrhss-2283	619	9	15(3	15(3	NUM
ajrhss-2283	619	10	)	)	PUNCT
ajrhss-2283	619	11	,	,	PUNCT
ajrhss-2283	619	12	317	317	NUM
ajrhss-2283	619	13	-	-	SYM
ajrhss-2283	619	14	319	319	NUM
ajrhss-2283	619	15	.	.	NUM
ajrhss-2283	619	16	64	64	NUM
ajrhss-2283	619	17	.	.	PUNCT
ajrhss-2283	620	1	pricewater	pricewater	PROPN
ajrhss-2283	620	2	,	,	PUNCT
ajrhss-2283	620	3	h.	h.	PROPN
ajrhss-2283	620	4	c.	c.	PROPN
ajrhss-2283	620	5	(	(	PUNCT
ajrhss-2283	620	6	2008	2008	NUM
ajrhss-2283	620	7	)	)	PUNCT
ajrhss-2283	620	8	.	.	PUNCT
ajrhss-2283	621	1	the	the	DET
ajrhss-2283	621	2	move	move	NOUN
ajrhss-2283	621	3	to	to	ADP
ajrhss-2283	621	4	ifrs	ifrs	NOUN
ajrhss-2283	621	5	tax	tax	NOUN
ajrhss-2283	621	6	implementation	implementation	NOUN
ajrhss-2283	621	7	,	,	PUNCT
ajrhss-2283	621	8	tax	tax	NOUN
ajrhss-2283	621	9	memo	memo	NOUN
ajrhss-2283	621	10	publication	publication	NOUN
ajrhss-2283	621	11	,	,	PUNCT
ajrhss-2283	621	12	ontaro	ontaro	NOUN
ajrhss-2283	621	13	.	.	PUNCT
ajrhss-2283	622	1	65	65	NUM
ajrhss-2283	622	2	.	.	PUNCT
ajrhss-2283	622	3	rics	rics	PROPN
ajrhss-2283	622	4	,	,	PUNCT
ajrhss-2283	622	5	b.	b.	PROPN
ajrhss-2283	622	6	(	(	PUNCT
ajrhss-2283	622	7	2005	2005	NUM
ajrhss-2283	622	8	)	)	PUNCT
ajrhss-2283	622	9	.	.	PUNCT
ajrhss-2283	623	1	rics	ric	NOUN
ajrhss-2283	623	2	appraisal	appraisal	NOUN
ajrhss-2283	623	3	and	and	CCONJ
ajrhss-2283	623	4	valuation	valuation	NOUN
ajrhss-2283	623	5	standard	standard	NOUN
ajrhss-2283	623	6	,	,	PUNCT
ajrhss-2283	623	7	(	(	PUNCT
ajrhss-2283	623	8	the	the	DET
ajrhss-2283	623	9	red	red	ADJ
ajrhss-2283	623	10	book	book	NOUN
ajrhss-2283	623	11	)	)	PUNCT
ajrhss-2283	623	12	4	4	NUM
ajrhss-2283	623	13	th	th	X
ajrhss-2283	623	14	edition	edition	NOUN
ajrhss-2283	623	15	;	;	PUNCT
ajrhss-2283	623	16	the	the	DET
ajrhss-2283	623	17	royal	royal	ADJ
ajrhss-2283	623	18	institution	institution	NOUN
ajrhss-2283	623	19	of	of	ADP
ajrhss-2283	623	20	charted	charted	ADJ
ajrhss-2283	623	21	surveyors	surveyor	NOUN
ajrhss-2283	623	22	.	.	PUNCT
ajrhss-2283	624	1	london	london	PROPN
ajrhss-2283	624	2	,	,	PUNCT
ajrhss-2283	624	3	66	66	NUM
ajrhss-2283	624	4	.	.	PUNCT
ajrhss-2283	625	1	shamsul	shamsul	PROPN
ajrhss-2283	625	2	,	,	PUNCT
ajrhss-2283	625	3	n.	n.	PROPN
ajrhss-2283	625	4	a	a	PRON
ajrhss-2283	625	5	(	(	PUNCT
ajrhss-2283	625	6	2001	2001	NUM
ajrhss-2283	625	7	)	)	PUNCT
ajrhss-2283	625	8	.	.	PUNCT
ajrhss-2283	626	1	board	board	NOUN
ajrhss-2283	626	2	composition	composition	NOUN
ajrhss-2283	626	3	,	,	PUNCT
ajrhss-2283	626	4	ceo	ceo	NOUN
ajrhss-2283	626	5	duality	duality	NOUN
ajrhss-2283	626	6	and	and	CCONJ
ajrhss-2283	626	7	performance	performance	NOUN
ajrhss-2283	626	8	among	among	ADP
ajrhss-2283	626	9	malaysian	malaysian	ADJ
ajrhss-2283	626	10	listed	list	VERB
ajrhss-2283	626	11	companies	company	NOUN
ajrhss-2283	626	12	.	.	PUNCT
ajrhss-2283	627	1	the	the	DET
ajrhss-2283	627	2	international	international	ADJ
ajrhss-2283	627	3	journal	journal	NOUN
ajrhss-2283	627	4	of	of	ADP
ajrhss-2283	627	5	business	business	NOUN
ajrhss-2283	627	6	in	in	ADP
ajrhss-2283	627	7	society	society	NOUN
ajrhss-2283	627	8	,	,	PUNCT
ajrhss-2283	627	9	9(4	9(4	NUM
ajrhss-2283	627	10	)	)	PUNCT
ajrhss-2283	627	11	,	,	PUNCT
ajrhss-2283	627	12	47	47	NUM
ajrhss-2283	627	13	-	-	SYM
ajrhss-2283	627	14	61	61	NUM
ajrhss-2283	627	15	67	67	NUM
ajrhss-2283	627	16	.	.	PUNCT
ajrhss-2283	628	1	tricker	tricker	PROPN
ajrhss-2283	628	2	,	,	PUNCT
ajrhss-2283	628	3	b.	b.	PROPN
ajrhss-2283	628	4	(	(	PUNCT
ajrhss-2283	628	5	2012	2012	NUM
ajrhss-2283	628	6	)	)	PUNCT
ajrhss-2283	628	7	.	.	PUNCT
ajrhss-2283	629	1	corporate	corporate	ADJ
ajrhss-2283	629	2	governance	governance	NOUN
ajrhss-2283	629	3	:	:	PUNCT
ajrhss-2283	629	4	principles	principle	NOUN
ajrhss-2283	629	5	,	,	PUNCT
ajrhss-2283	629	6	policies	policy	NOUN
ajrhss-2283	629	7	and	and	CCONJ
ajrhss-2283	629	8	practices	practice	NOUN
ajrhss-2283	629	9	2174nd	2174nd	NOUN
ajrhss-2283	629	10	ed	ed	NOUN
ajrhss-2283	629	11	.	.	PUNCT
ajrhss-2283	630	1	oxford	oxford	NOUN
ajrhss-2283	630	2	:	:	PUNCT
ajrhss-2283	630	3	oxford	oxford	PROPN
ajrhss-2283	630	4	university	university	PROPN
ajrhss-2283	630	5	press	press	NOUN
ajrhss-2283	630	6	.	.	PUNCT
ajrhss-2283	631	1	68	68	NUM
ajrhss-2283	631	2	.	.	X
ajrhss-2283	632	1	ududechinyere	ududechinyere	NOUN
ajrhss-2283	632	2	,	,	PUNCT
ajrhss-2283	632	3	c.	c.	PROPN
ajrhss-2283	632	4	,	,	PUNCT
ajrhss-2283	632	5	michael	michael	PROPN
ajrhss-2283	632	6	,	,	PUNCT
ajrhss-2283	632	7	o.e	o.e	PROPN
ajrhss-2283	632	8	.	.	PROPN
ajrhss-2283	632	9	&	&	CCONJ
ajrhss-2283	632	10	mban	mban	PROPN
ajrhss-2283	632	11	,	,	PUNCT
ajrhss-2283	632	12	a.	a.	NOUN
ajrhss-2283	632	13	(	(	PUNCT
ajrhss-2283	632	14	2018	2018	NUM
ajrhss-2283	632	15	)	)	PUNCT
ajrhss-2283	632	16	.	.	PUNCT
ajrhss-2283	633	1	an	an	DET
ajrhss-2283	633	2	analysis	analysis	NOUN
ajrhss-2283	633	3	of	of	ADP
ajrhss-2283	633	4	the	the	DET
ajrhss-2283	633	5	effect	effect	NOUN
ajrhss-2283	633	6	of	of	ADP
ajrhss-2283	633	7	manufacturing	manufacture	VERB
ajrhss-2283	633	8	sector	sector	NOUN
ajrhss-2283	633	9	on	on	ADP
ajrhss-2283	633	10	the	the	DET
ajrhss-2283	633	11	growth	growth	NOUN
ajrhss-2283	633	12	of	of	ADP
ajrhss-2283	633	13	the	the	DET
ajrhss-2283	633	14	nigerian	nigerian	ADJ
ajrhss-2283	633	15	economy	economy	NOUN
ajrhss-2283	633	16	.	.	PUNCT
ajrhss-2283	634	1	journal	journal	PROPN
ajrhss-2283	634	2	of	of	ADP
ajrhss-2283	634	3	business	business	NOUN
ajrhss-2283	634	4	and	and	CCONJ
ajrhss-2283	634	5	management	management	NOUN
ajrhss-2283	634	6	,	,	PUNCT
ajrhss-2283	634	7	20(4	20(4	NOUN
ajrhss-2283	634	8	)	)	PUNCT
ajrhss-2283	634	9	,	,	PUNCT
ajrhss-2283	634	10	3446	3446	NUM
ajrhss-2283	634	11	.	.	PUNCT